{"id":8410,"date":"2023-11-30T05:50:01","date_gmt":"2023-11-30T05:50:01","guid":{"rendered":"https:\/\/masterskills.org\/blog\/but-toan-khoa-so-closing-entry-la-gi-dac-diem-va-qui-trinh-thuc-hien.html"},"modified":"2023-12-21T14:23:52","modified_gmt":"2023-12-21T07:23:52","slug":"but-toan-khoa-so-closing-entry-la-gi-dac-diem-va-qui-trinh-thuc-hien","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/but-toan-khoa-so-closing-entry-la-gi-dac-diem-va-qui-trinh-thuc-hien.html","title":{"rendered":"B\u00fat to\u00e1n kh\u00f3a s\u1ed5 (Closing Entry) l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m v\u00e0 qui tr\u00ecnh th\u1ef1c hi\u1ec7n"},"content":{"rendered":"
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<\/div>
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(\u1ea2nh minh h\u1ecda: Universal partner)<\/p>\n<\/figcaption><\/figure>\n

B\u00fat to\u00e1n kh\u00f3a s\u1ed5<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

B\u00fat to\u00e1n kh\u00f3a s\u1ed5<\/b> trong ti\u1ebfng Anh l\u00e0 Closing Entry.<\/b><\/p>\n

B\u00fat to\u00e1n kh\u00f3a s\u1ed5<\/b> l\u00e0 b\u00fat to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u00e0o cu\u1ed1i k\u00ec k\u1ebf to\u00e1n, li\u00ean quan \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n d\u1eef li\u1ec7u t\u1eeb t\u00e0i kho\u1ea3n t\u1ea1m th\u1eddi tr\u00ean b\u00e1o c\u00e1o thu nh\u1eadp sang t\u00e0i kho\u1ea3n v\u0129nh vi\u1ec5n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/p>\n

T\u00e0i kho\u1ea3n t\u1ea1m th\u1eddi (Temporary account) bao g\u1ed3m doanh thu, chi ph\u00ed, c\u1ed5 t\u1ee9c v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u00f3ng v\u00e0o cu\u1ed1i n\u0103m k\u1ebf to\u00e1n.<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a B\u00fat to\u00e1n kh\u00f3a s\u1ed5<\/font><\/h3>\n

M\u1ee5c \u0111\u00edch c\u1ee7a b\u00fat to\u00e1n kh\u00f3a s\u1ed5<\/b> l\u00e0 s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n t\u1ea1m th\u1eddi ph\u1ea3i b\u1eb1ng 0 tr\u00ean\u00a0s\u1ed5 c\u00e1i.<\/p>\n

T\u00e0i kho\u1ea3n t\u1ea1m th\u1eddi \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ghi l\u1ea1i ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n trong m\u1ed9t kho\u1ea3ng th\u1eddi gian c\u1ee5 th\u1ec3. T\u1ea5t c\u1ea3 c\u00e1c t\u00e0i kho\u1ea3n doanh thu v\u00e0 chi ph\u00ed ph\u1ea3i k\u1ebft th\u00fac v\u1edbi s\u1ed1 d\u01b0 b\u1eb1ng 0 v\u00ec ch\u00fang \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o trong c\u00e1c kho\u1ea3ng th\u1eddi gian x\u00e1c \u0111\u1ecbnh v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n sang t\u01b0\u01a1ng lai.<\/p>\n

V\u00ed d\u1ee5: $100 doanh thu trong n\u0103m nay kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 $100 doanh thu cho n\u0103m ti\u1ebfp theo, ngay c\u1ea3 khi c\u00f4ng ty gi\u1eef l\u1ea1i ti\u1ec1n n\u00e0y \u0111\u1ec3 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng trong k\u00ec k\u1ebf to\u00e1n t\u1edbi.<\/p>\n

M\u1eb7t kh\u00e1c, c\u00e1c t\u00e0i kho\u1ea3n v\u0129nh vi\u1ec5n (Permanent account) ghi l\u1ea1i c\u00e1c ho\u1ea1t \u0111\u1ed9ng v\u01b0\u1ee3t ra ngo\u00e0i k\u00ec k\u1ebf to\u00e1n hi\u1ec7n t\u1ea1i, \u0111\u01b0\u1ee3c ghi ch\u00e9p tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/p>\n

B\u1ea5t k\u00ec t\u00e0i kho\u1ea3n n\u00e0o \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, tr\u1eeb c\u1ed5 t\u1ee9c ph\u1ea3i tr\u1ea3, l\u00e0 m\u1ed9t t\u00e0i kho\u1ea3n v\u0129nh vi\u1ec5n. V\u00ed d\u1ee5, tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, $75 ti\u1ec1n m\u1eb7t \u0111\u01b0\u1ee3c gi\u1eef h\u00f4m nay v\u1eabn c\u00f3 gi\u00e1 tr\u1ecb $75 v\u00e0o n\u0103m t\u1edbi, ngay c\u1ea3 khi kho\u1ea3n ti\u1ec1n \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c chi ti\u00eau.<\/p>\n

L\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a qui tr\u00ecnh b\u00fat to\u00e1n kh\u00f3a s\u1ed5,\u00a0thu nh\u1eadp r\u00f2ng\u00a0(NI) m\u00e0 c\u00f4ng ty ki\u1ebfm \u0111\u01b0\u1ee3c s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n th\u00e0nh\u00a0l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i\u00a0(Retained earnings) tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/p>\n

Gi\u1ea3 \u0111\u1ecbnh l\u00e0 t\u1ea5t c\u1ea3 thu nh\u1eadp t\u1eeb c\u00f4ng ty trong m\u1ed9t n\u0103m s\u1ebd \u0111\u01b0\u1ee3c gi\u1eef l\u1ea1i \u0111\u1ec3 s\u1eed d\u1ee5ng trong t\u01b0\u01a1ng lai. B\u1ea5t k\u00ec kho\u1ea3n ti\u1ec1n n\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1eef s\u1ebd ph\u1ea3i ch\u1ecbu m\u1ed9t kho\u1ea3n chi ph\u00ed l\u00e0m gi\u1ea3m thu nh\u1eadp r\u00f2ng. Chi ph\u00ed nh\u01b0 v\u1eady \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh v\u00e0o cu\u1ed1i n\u0103m, \u0111\u00f3 l\u00e0 c\u1ed5 t\u1ee9c. B\u00fat to\u00e1n kh\u00f3a s\u1ed5 cu\u1ed1i c\u00f9ng l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c gi\u1eef l\u1ea1i b\u1eb1ng s\u1ed1 ti\u1ec1n thanh to\u00e1n cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0.<\/p>\n

T\u00e0i kho\u1ea3n X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/font><\/h3>\n

S\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n t\u1ea1m th\u1eddi c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c chuy\u1ec3n tr\u1ef1c ti\u1ebfp v\u00e0o t\u00e0i kho\u1ea3n thu nh\u1eadp gi\u1eef l\u1ea1i ho\u1eb7c v\u00e0o t\u00e0i kho\u1ea3n trung gian \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 t\u00e0i kho\u1ea3n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/b> (Income summary account).<\/p>\n

T\u00e0i kho\u1ea3n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh l\u00e0 t\u00e0i kho\u1ea3n n\u1eafm gi\u1eef \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u1ed5ng h\u1ee3p t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i kho\u1ea3n thu nh\u1eadp tr\u1eeb chi ph\u00ed c\u1ed5 t\u1ee9c. T\u00e0i kho\u1ea3n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o tr\u00ean b\u1ea5t k\u00ec b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u00e0o v\u00ec n\u00f3 ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong qu\u00e1 tr\u00ecnh kh\u00f3a s\u1ed5 v\u00e0 khi k\u1ebft th\u00fac qu\u00e1 tr\u00ecnh kh\u00f3a s\u1ed5, s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n b\u1eb1ng 0 .<\/p>\n

T\u00e0i kho\u1ea3n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh s\u1ebd t\u1eadp h\u1ee3p thu nh\u1eadp r\u00f2ng trong k\u00ec v\u00e0 ph\u00e2n ph\u1ed1i s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c gi\u1eef l\u1ea1i th\u00e0nh l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i. S\u1ed1 d\u01b0 t\u1eeb t\u00e0i kho\u1ea3n t\u1ea1m th\u1eddi \u0111\u01b0\u1ee3c chuy\u1ec3n sang t\u00e0i kho\u1ea3n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh tr\u01b0\u1edbc ti\u00ean \u0111\u1ec3 d\u1ec5 d\u00e0ng cho k\u1ebf to\u00e1n vi\u00ean theo d\u00f5i.<\/p>\n

Qui tr\u00ecnh th\u1ef1c hi\u1ec7n B\u00fat to\u00e1n kh\u00f3a s\u1ed5<\/font><\/h3>\n

Qu\u00e1 tr\u00ecnh b\u00fat to\u00e1n kh\u00f3a s\u1ed5 <\/b>di\u1ec5n ra g\u1ed3m 04 b\u01b0\u1edbc sau:<\/p>\n

1. S\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n doanh thu \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/p>\n

2. S\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/p>\n

3. S\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh \u0111\u01b0\u1ee3c chuy\u1ec3n sang t\u00e0i kho\u1ea3n l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i.<\/p>\n

4. S\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n c\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c chuy\u1ec3n sang t\u00e0i kho\u1ea3n l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i.<\/p>\n

L\u01b0u \u00fd \u0111\u1ed1i v\u1edbi B\u00fat to\u00e1n kh\u00f3a s\u1ed5<\/font><\/h3>\n

N\u1ebfu doanh thu c\u1ee7a m\u1ed9t c\u00f4ng ty l\u1edbn h\u01a1n chi ph\u00ed c\u1ee7a n\u00f3, b\u00fat to\u00e1n kh\u00f3a s\u1ed5<\/b> y\u00eau c\u1ea7u ph\u1ea3i ghi b\u00ean N\u1ee3 cho t\u00e0i kho\u1ea3n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh v\u00e0 ghi C\u00f3 cho l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i. Trong tr\u01b0\u1eddng h\u1ee3p thua l\u1ed7 trong k\u00ec, t\u00e0i kho\u1ea3n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c ghi C\u00f3 v\u00e0 l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i \u0111\u01b0\u1ee3c ghi gi\u1ea3m qua N\u1ee3.<\/p>\n

Cu\u1ed1i c\u00f9ng, c\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c kh\u00f3a s\u1ed5 cho l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i. T\u00e0i kho\u1ea3n l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i \u0111\u01b0\u1ee3c gi\u1ea3m b\u1eb1ng s\u1ed1 ti\u1ec1n chi tr\u1ea3 c\u1ed5 t\u1ee9c ghi b\u00ean N\u1ee3 v\u00e0 chi ph\u00ed c\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c ghi b\u00ean C\u00f3.<\/p>\n

(Theo Investopedia)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n B\u00fat to\u00e1n kh\u00f3a s\u1ed5 (ti\u1ebfng Anh: Closing Entry) l\u00e0 b\u00fat to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u00e0o cu\u1ed1i k\u00ec k\u1ebf to\u00e1n, li\u00ean quan \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n d\u1eef li\u1ec7u t\u1eeb t\u00e0i kho\u1ea3n t\u1ea1m th\u1eddi tr\u00ean b\u00e1o c\u00e1o thu nh\u1eadp sang t\u00e0i kho\u1ea3n v\u0129nh vi\u1ec5n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/8410"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=8410"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/8410\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=8410"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=8410"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=8410"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}