{"id":8412,"date":"2023-11-29T22:35:26","date_gmt":"2023-11-29T22:35:26","guid":{"rendered":"https:\/\/masterskills.org\/blog\/chi-phi-mot-lan-one-time-charge-la-gi-dac-diem-va-vi-du.html"},"modified":"2023-12-21T14:23:52","modified_gmt":"2023-12-21T07:23:52","slug":"chi-phi-mot-lan-one-time-charge-la-gi-dac-diem-va-vi-du","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chi-phi-mot-lan-one-time-charge-la-gi-dac-diem-va-vi-du.html","title":{"rendered":"Chi ph\u00ed m\u1ed9t l\u1ea7n (One-Time Charge) l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m v\u00e0 v\u00ed d\u1ee5"},"content":{"rendered":"
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(Hi\u0300nh minh ho\u0323a. Ngu\u00f4\u0300n: Inde.co)<\/p>\n<\/figcaption><\/figure>\n

Chi ph\u00ed m\u1ed9t l\u1ea7n<\/font><\/h2>\n

Kha\u0301i ni\u00ea\u0323m<\/b><\/p>\n

Chi ph\u00ed m\u1ed9t l\u1ea7n<\/b> trong ti\u00ea\u0301ng Anh la\u0300 One-Time Charge.<\/b><\/p>\n

Chi ph\u00ed m\u1ed9t l\u1ea7n<\/b> l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o thu nh\u1eadp c\u1ee7a c\u00f4ng ty, \u0111\u01b0\u1ee3c ban qu\u1ea3n l\u00ed tin r\u1eb1ng n\u00f3 kh\u1edfi ngu\u1ed3n t\u1eeb m\u1ed9t s\u1ef1 ki\u1ec7n bi\u1ec7t l\u1eadp v\u00e0 k\u00ec v\u1ecdng s\u1ebd kh\u00f3 m\u00e0 t\u00e1i di\u1ec5n l\u1ea7n n\u1eefa.\u00a0<\/p>\n

Chi ph\u00ed m\u1ed9t l\u1ea7n c\u00f3 th\u1ec3 l\u00e0\u00a0chi ph\u00ed b\u1eb1ng ti\u1ec1n m\u1eb7t, ch\u1eb3ng h\u1ea1n nh\u01b0 chi ph\u00ed thanh to\u00e1n tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c cho nh\u00e2n vi\u00ean \u0111\u00e3 b\u1ecb sa th\u1ea3i, ho\u1eb7c\u00a0chi ph\u00ed phi ti\u1ec1n m\u1eb7t\u00a0nh\u01b0 c\u00e1c kho\u1ea3n hao t\u1ed5n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n.\u00a0<\/p>\n

V\u00ed d\u1ee5 nh\u01b0 m\u1ed9t b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a c\u00f4ng ty c\u00f3 gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng gi\u1ea3m do nh\u1eefng thay \u0111\u1ed5i trong nguy\u00ean t\u1eafc kinh doanh hay s\u1edf th\u00edch c\u1ee7a ng\u01b0\u1eddi ti\u00eau d\u00f9ng. \u00a0 \u00a0\u00a0<\/i><\/p>\n

C\u00e1c nh\u00e0 ph\u00e2n t\u00edch t\u00e0i ch\u00ednh th\u01b0\u1eddng lo\u1ea1i tr\u1eeb c\u00e1c chi ph\u00ed m\u1ed9t l\u1ea7n khi \u0111\u00e1nh gi\u00e1 thu nh\u1eadp li\u00ean t\u1ee5c ti\u1ec1m n\u0103ng c\u1ee7a m\u1ed9t c\u00f4ng ty. \u00a0\u00a0<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m Chi ph\u00ed m\u1ed9t l\u1ea7n\u00a0<\/font><\/h3>\n

M\u1ed9t s\u1ed1 chi ph\u00ed m\u1ed9t l\u1ea7n<\/b> th\u1ef1c s\u1ef1 ch\u1ec9 di\u1ec5n ra m\u1ed9t l\u1ea7n. Tuy nhi\u00ean, nhi\u1ec1u c\u00f4ng ty c\u1ed1 t\u00ecnh ghi nh\u1eadn c\u00e1c kho\u1ea3n chi ph\u00ed m\u00e0 h\u1ecd li\u00ean t\u1ee5c ph\u1ea3i ch\u1ecbu trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00f4ng th\u01b0\u1eddng m\u1ed9t c\u00e1ch kh\u00f4ng ch\u00ednh x\u00e1c, d\u01b0\u1edbi d\u1ea1ng chi ph\u00ed m\u1ed9t l\u1ea7n.\u00a0<\/p>\n

B\u1eb1ng c\u00e1ch l\u00e0m n\u00e0y, c\u00f4ng ty c\u00f3 th\u1ec3 l\u00e0m cho s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh c\u00f3 v\u1ebb t\u1ed1t h\u01a1n so v\u1edbi th\u1ef1c t\u1ebf. \u00a0<\/i><\/p>\n

Th\u1ef1c t\u1ebf, nhi\u1ec1u nh\u00e0 \u0111\u1ea7u t\u01b0 cho r\u1eb1ng \u0111i\u1ec1u n\u00e0y l\u00e0 m\u1ed9t xu h\u01b0\u1edbng nguy hi\u1ec3m khi quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 v\u00e0o m\u1ed9t c\u00f4ng ty. M\u1ed9t s\u1ed1 c\u00f4ng ty th\u1eadm ch\u00ed s\u1eed d\u1ee5ng\u00a0chi ph\u00ed t\u00e1i c\u1ea5u tr\u00fac\u00a0nh\u01b0 m\u1ed9t ph\u01b0\u01a1ng ti\u1ec7n \u0111\u1ec3 c\u1ea3i thi\u1ec7n thu nh\u1eadp v\u00e0 l\u1ee3i nhu\u1eadn trong t\u01b0\u01a1ng lai c\u1ee7a h\u1ecd.\u00a0<\/p>\n

B\u1eb1ng c\u00e1ch l\u1ea5y chi ph\u00ed t\u00e1i c\u1ea5u tr\u00fac c\u00e0ng l\u1edbn, c\u00e1c c\u00f4ng ty s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m c\u00e1c kho\u1ea3n kh\u1ea5u hao trong c\u00e1c giai \u0111o\u1ea1n trong t\u01b0\u01a1ng lai v\u00e0 do \u0111\u00f3 gia t\u0103ng thu nh\u1eadp. \u00a0<\/i><\/p>\n

Do \u0111\u00f3, nhi\u1ec1u nh\u00e0 ph\u00e2n t\u00edch th\u01b0\u1eddng xem x\u00e9t chi ph\u00ed m\u1ed9t l\u1ea7n c\u1ea9n th\u1eadn. N\u1ebfu c\u00e1c chi ph\u00ed m\u1ed9t l\u1ea7n th\u1ef1c s\u1ef1 l\u00e0 chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng, th\u00ec ch\u00fang n\u00ean \u0111\u01b0\u1ee3c x\u1eed l\u00ed nh\u01b0 c\u00e1c\u00a0chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng, v\u00e0 thu nh\u1eadp c\u00f4ng ty n\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh sau khi tr\u1eeb \u0111i c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y.\u00a0<\/p>\n

N\u1ebfu c\u00e1c chi ph\u00ed m\u1ed9t l\u1ea7n th\u1ef1c s\u1ef1 l\u00e0 c\u00e1c chi ph\u00ed ch\u1ec9 x\u1ea3y ra m\u1ed9t l\u1ea7n, thu nh\u1eadp s\u1ebd \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh tr\u01b0\u1edbc khi tr\u1eeb \u0111i c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y.\u00a0 \u00a0\u00a0<\/i><\/p>\n

V\u00ed d\u1ee5 v\u1ec1 Chi ph\u00ed m\u1ed9t l\u1ea7n\u00a0<\/font><\/h3>\n

V\u00ed d\u1ee5 C\u00f4ng ty C\u00f4ng ngh\u1ec7 X c\u00f3 th\u1ec3 ghi nh\u1eadn c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u00e1i c\u1ea5u tr\u00fac b\u1ed9 ph\u1eadn cung c\u1ea5p m\u00e1y ch\u1ee7 m\u1ea1ng c\u1ee7a m\u00ecnh d\u01b0\u1edbi d\u1ea1ng chi ph\u00ed m\u1ed9t l\u1ea7n<\/b>. Nguy\u00ean nh\u00e2n l\u00e0 v\u00ec vi\u1ec7c t\u00e1i c\u1ea5u tr\u00fac m\u1ed9t b\u1ed9 ph\u1eadn c\u1ee7a c\u00f4ng ty kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t ho\u1ea1t \u0111\u1ed9ng di\u1ec5n ra th\u01b0\u1eddng xuy\u00ean.\u00a0<\/p>\n

Tuy nhi\u00ean, n\u1ebfu c\u00f4ng ty X ghi nh\u1eadn\u00a0chi ph\u00ed h\u00e0ng t\u1ed3n kho\u00a0m\u1ed7i qu\u00ed v\u00e0 b\u00e1o c\u00e1o c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y l\u00e0 chi ph\u00ed m\u1ed9t l\u1ea7n, nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 r\u00f5 r\u00e0ng nh\u1eadn ra c\u00e1c kho\u1ea3n h\u00e0ng t\u1ed3n kho n\u00e0y kh\u00f4ng th\u1ef1c s\u1ef1 l\u00e0 chi ph\u00ed m\u1ed9t l\u1ea7n.\u00a0<\/p>\n

\u0110i\u1ec1u n\u00e0y cho th\u1ea5y c\u00f4ng ty Acme \u0111ang c\u1ed1 g\u1eafng d\u1eabn d\u1eaft nh\u00e0 \u0111\u1ea7u t\u01b0 ngh\u0129 r\u1eb1ng t\u00ecnh tr\u1ea1ng t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty t\u1ed1t h\u01a1n th\u1ef1c t\u1ebf m\u00e0 h\u1ecd c\u00f3.\u00a0<\/i><\/p>\n

M\u1ed9t s\u1ed1 l\u01b0u \u00fd\u00a0<\/font><\/h3>\n

D\u00f9 c\u00e1c nh\u00e0 ph\u00e2n t\u00edch t\u00e0i ch\u00ednh th\u01b0\u1eddng b\u1ecf qua c\u00e1c chi ph\u00ed m\u1ed9t l\u1ea7n<\/b> khi \u0111\u01b0a ra \u0111\u00e1nh gi\u00e1 v\u1ec1 thu nh\u1eadp c\u1ee7a m\u1ed9t c\u00f4ng ty, gi\u00e1 c\u1ed5 phi\u1ebfu c\u1ee7a c\u00f4ng ty \u0111\u00f3 v\u1eabn ch\u1ecbu \u1ea3nh h\u01b0\u1edfng t\u1eeb c\u00e1c chi ph\u00ed n\u00e0y.<\/p>\n

Th\u1ef1c t\u1ebf cho th\u1ea5y l\u1ee3i nhu\u1eadn t\u1eeb ch\u1ee9ng kho\u00e1n c\u00f3 xu h\u01b0\u1edbng b\u1ecb \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 trong giai \u0111o\u1ea1n c\u00e1c kho\u1ea3n chi ph\u00ed m\u1ed9t l\u1ea7n \u0111\u01b0\u1ee3c c\u00f4ng ty th\u01b0\u1eddng xuy\u00ean b\u00e1o c\u00e1o. \u00a0\u00a0<\/p>\n

Do \u0111\u00f3, \u0111i\u1ec1u quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 khi nghi\u00ean c\u1ee9u m\u1ed9t c\u1ed5 phi\u1ebfu c\u00f3 c\u00f4ng ty ph\u00e1t h\u00e0nh \u0111ang ghi nh\u1eadn c\u00e1c kho\u1ea3n chi ph\u00ed m\u1ed9t l\u1ea7n, l\u00e0 hi\u1ec3u \u0111\u01b0\u1ee3c b\u1ea3n ch\u1ea5t c\u1ee7a t\u1eebng kho\u1ea3n chi ph\u00ed m\u1ed9t l\u1ea7n \u0111\u00f3.\u00a0<\/p>\n

C\u00e1c kho\u1ea3n chi ph\u00ed m\u1ed9t l\u1ea7n kh\u00f4ng ho\u00e0n to\u00e0n gi\u1ed1ng nhau d\u01b0\u1edbi con m\u1eaft c\u1ee7a c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c nh\u00e0 ph\u00e2n t\u00edch. M\u1ed9t s\u1ed1 chi ph\u00ed m\u1ed9t l\u1ea7n c\u00f3 th\u1ec3 \u0111\u1ea1i di\u1ec7n cho c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh doanh t\u1ed1t c\u1ee7a c\u00f4ng ty.\u00a0<\/p>\n

M\u1ed9t s\u1ed1 kh\u00e1c c\u00f3 th\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty \u0111ang b\u1ecb \u1ea3nh h\u01b0\u1edfng t\u1eeb c\u00e1c quy\u1ebft \u0111\u1ecbnh, s\u1ef1 ki\u1ebfn trong qu\u00e1 kh\u1ee9 c\u1ee7a h\u1ecd. \u00a0 <\/p>\n

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

\n Chi ph\u00ed m\u1ed9t l\u1ea7n (ti\u1ebfng Anh: One-Time Charge) l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o thu nh\u1eadp c\u1ee7a c\u00f4ng ty, \u0111\u01b0\u1ee3c ban qu\u1ea3n l\u00ed tin r\u1eb1ng n\u00f3 kh\u1edfi ngu\u1ed3n t\u1eeb m\u1ed9t s\u1ef1 ki\u1ec7n bi\u1ec7t l\u1eadp v\u00e0 k\u00ec v\u1ecdng s\u1ebd kh\u00f3 t\u00e1i di\u1ec5n l\u1ea7n n\u1eefa.\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\/8412"}],"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=8412"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/8412\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=8412"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=8412"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=8412"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}