{"id":8415,"date":"2023-11-29T17:26:58","date_gmt":"2023-11-29T17:26:58","guid":{"rendered":"https:\/\/masterskills.org\/blog\/chi-phi-bat-thuong-non-recurring-charge-la-gi-dac-diem.html"},"modified":"2023-12-21T14:24:38","modified_gmt":"2023-12-21T07:24:38","slug":"chi-phi-bat-thuong-non-recurring-charge-la-gi-dac-diem","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chi-phi-bat-thuong-non-recurring-charge-la-gi-dac-diem.html","title":{"rendered":"Chi ph\u00ed b\u1ea5t th\u01b0\u1eddng (Non-recurring Charge) l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m"},"content":{"rendered":"
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Hi\u0300nh minh ho\u0323a. Ngu\u00f4\u0300n: Quaderno<\/p>\n<\/figcaption><\/figure>\n

Chi ph\u00ed b\u1ea5t th\u01b0\u1eddng<\/font><\/h2>\n

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

Chi ph\u00ed b\u1ea5t th\u01b0\u1eddng<\/b> hay ph\u00ed t\u1ed5n ng\u1eabu sinh, ph\u00ed t\u1ed5n \u0111\u1ed9t xu\u1ea5t<\/b> trong ti\u00ea\u0301ng Anh la\u0300 Non-recurring Charge.<\/b><\/p>\n

Chi ph\u00ed b\u1ea5t th\u01b0\u1eddng<\/b> l\u00e0 kho\u1ea3n m\u1ee5c chi ph\u00ed xu\u1ea5t hi\u1ec7n tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty ch\u1ec9 m\u1ed9t l\u1ea7n v\u00e0 kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng x\u1ea3y ra l\u1ea7n n\u1eefa.<\/p>\n

C\u00f4ng ty th\u01b0\u1eddng ph\u1ea3i gi\u1ea3i tr\u00ecnh c\u00e1c chi ph\u00ed b\u1ea5t th\u01b0\u1eddng xu\u1ea5t hi\u1ec7n tr\u00ean b\u00e1o c\u00e1o v\u00e0 nh\u00e0 ph\u00e2n t\u00edch th\u01b0\u1eddng s\u1ebd \u0111i\u1ec1u ch\u1ec9nh\u00a0b\u00e1o c\u00e1o thu nh\u1eadp, lo\u1ea1i b\u1ecf chi ph\u00ed b\u1ea5t th\u01b0\u1eddng\u00a0khi \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh trong m\u1ed9t kho\u1ea3ng th\u1eddi gian v\u00e0 \u0111\u1ecbnh gi\u00e1 c\u1ed5 phi\u1ebfu.\u00a0 \u00a0<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m Chi ph\u00ed b\u1ea5t th\u01b0\u1eddng<\/font><\/b><\/h3>\n

Chi ph\u00ed b\u1ea5t th\u01b0\u1eddng<\/b> xu\u1ea5t hi\u1ec7n tr\u00ean b\u00e1o c\u00e1o thu nh\u1eadp v\u00e0 trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p tr\u00ean\u00a0b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7\u00a0n\u1ebfu kho\u1ea3n chi ph\u00ed \u0111\u00f3 l\u00e0 chi ph\u00ed phi ti\u1ec1n m\u1eb7t. Thu nh\u1eadp c\u1ee7a c\u00f4ng ty s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb t\u01b0\u01a1ng \u1ee9ng trong kho\u1ea3ng th\u1eddi gian chi ph\u00ed b\u1ea5t th\u01b0\u1eddng xu\u1ea5t hi\u1ec7n tr\u00ean b\u00e1o c\u00e1o thu nh\u1eadp.\u00a0<\/p>\n

Tuy nhi\u00ean, trong ph\u1ea7n\u00a0th\u1ea3o lu\u1eadn v\u00e0 ph\u00e2n t\u00edch c\u1ee7a ban l\u00e3nh \u0111\u1ea1o\u00a0(MD & A), c\u00f4ng ty s\u1ebd c\u1ed1 g\u1eafng gi\u1ea3i th\u00edch r\u1eb1ng m\u1ed9t chi ph\u00ed b\u1ea5t th\u01b0\u1eddng c\u1ee5 th\u1ec3 l\u00e0 cho m\u1ed9t s\u1ef1 ki\u1ec7n b\u1ea5t th\u01b0\u1eddng, m\u1ed9t l\u1ea7n v\u00e0 kh\u00f4ng n\u00ean \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t chi ph\u00ed m\u00e0 c\u00f4ng ty s\u1ebd ph\u1ea3i ch\u1ecbu m\u1ed9t l\u1ea7n n\u1eefa trong t\u01b0\u01a1ng lai.<\/p>\n

C\u00f3 r\u1ea5t nhi\u1ec1u v\u00ed d\u1ee5 v\u1ec1 c\u00e1c chi ph\u00ed b\u1ea5t th\u01b0\u1eddng: \u00a0<\/p>\n

\u00a0–\u00a0Chi ph\u00ed t\u00e1i c\u1ea5u tr\u00fac, c\u00f3 bao g\u1ed3m chi ph\u00ed tr\u1ea3 tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c v\u00e0 \u0111\u00f3ng c\u1eeda nh\u00e0 m\u00e1y<\/p>\n

\u00a0– Hao t\u1ed5n t\u00e0i s\u1ea3n ho\u1eb7c x\u00f3a s\u1ed5 t\u00e0i s\u1ea3n.<\/p>\n

– T\u1ed5n th\u1ea5t t\u1eeb c\u00e1c\u00a0ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng ti\u1ebfp t\u1ee5c.<\/p>\n

– T\u1ed5n th\u1ea5t t\u1eeb c\u00e1c kho\u1ea3n h\u01b0u tr\u00ed do nh\u00e2n vi\u00ean ngh\u1ec9 h\u01b0u s\u1edbm.<\/p>\n

– Chi ph\u00ed\u00a0s\u00e1p nh\u1eadp v\u00e0 mua l\u1ea1i\u00a0(M&A) ho\u1eb7c c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn tho\u00e1i v\u1ed1n.<\/p>\n

– L\u1ed7 t\u1eeb vi\u1ec7c b\u00e1n t\u00e0i s\u1ea3n.<\/p>\n

– Chi ph\u00ed ph\u00e1p l\u00ed b\u1ea5t th\u01b0\u1eddng.<\/p>\n

– Chi ph\u00ed thi\u1ec7t h\u1ea1i do thi\u00ean tai.<\/p>\n

– Chi ph\u00ed ph\u00e1t sinh t\u1eeb c\u00e1c thay \u0111\u1ed5i trong ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n.<\/p>\n

\u0110i\u1ec1u ch\u1ec9nh c\u00e1c Chi ph\u00ed b\u1ea5t th\u01b0\u1eddng<\/font><\/h3>\n

C\u00e1c nh\u00e0 ph\u00e2n t\u00edch s\u1ebd kh\u00f4ng \u0111\u00e1nh gi\u00e1 c\u00e1c chi ph\u00ed b\u1ea5t th\u01b0\u1eddng <\/b>h\u1ee3p l\u00ed c\u1ee7a c\u00f4ng ty d\u01b0\u1edbi nh\u00e3n c\u00e1c kho\u1ea3n “kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c”.\u00a0<\/p>\n

Tuy nhi\u00ean, n\u1ebfu c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u00f3 x\u1ea3y ra v\u1edbi m\u1ed9t t\u1ea7n su\u1ea5t nh\u1ea5t \u0111\u1ecbnh v\u00e0 b\u1eaft \u0111\u1ea7u xu\u1ea5t hi\u1ec7n \u0111\u1ecbnh k\u00ec, c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 s\u1ebd \u0111\u01b0a c\u00e1c chi ph\u00ed n\u00e0y v\u00e0o qu\u00e1 tr\u00ecnh \u0111\u00e1nh gi\u00e1\u00a0hi\u1ec7u su\u1ea5t t\u00e0i ch\u00ednh\u00a0v\u00e0 m\u00f4 h\u00ecnh \u0111\u1ecbnh gi\u00e1 c\u1ed5 phi\u1ebfu.\u00a0<\/p>\n

V\u00ed d\u1ee5, n\u1ebfu m\u1ed9t c\u00f4ng ty ch\u1ecbu\u00a0chi ph\u00ed t\u00e1i c\u1ea5u tr\u00fac\u00a0m\u1ed7i n\u0103m, n\u00f3 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh v\u00e0 x\u1eed l\u00ed c\u00e1c chi ph\u00ed b\u1ea5t th\u01b0\u1eddng c\u0169ng c\u00f3 \u00fd ngh\u0129a \u0111\u1ed1i v\u1edbi vi\u1ec7c c\u1ea5p c\u00e1c h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng hay x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch l\u01b0\u01a1ng th\u01b0\u1edfng cho ban \u0111i\u1ec1u h\u00e0nh.<\/p>\n

V\u00ed d\u1ee5, m\u1ed9t giao \u01b0\u1edbc\u00a0h\u1ec7 s\u1ed1 n\u1ee3 tr\u00ean EBITDA\u00a0c\u00f3 th\u1ec3 cho ph\u00e9p b\u1ed5 sung c\u00e1c chi ph\u00ed b\u1ea5t th\u01b0\u1eddng cho EBITDA trong h\u1ee3p \u0111\u1ed3ng cho vay.\u00a0<\/p>\n

N\u1ebfu c\u00e1c chi ph\u00ed b\u1ea5t th\u01b0\u1eddng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp r\u00f2ng trong k\u1ebf ho\u1ea1ch\u00a0 l\u01b0\u01a1ng th\u01b0\u1edfng cho ban \u0111i\u1ec1u h\u00e0nh, th\u00ec ban qu\u1ea3n l\u00ed c\u00f3 th\u1ec3 c\u1ea3m th\u1ea5y t\u1ef1 do h\u01a1n khi th\u1ef1c hi\u1ec7n c\u00e1c kho\u1ea3n ph\u00ed n\u00e0y trong m\u1ed9t n\u0103m t\u00e0i ch\u00ednh.\u00a0 \u00a0<\/p>\n

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

\n Chi ph\u00ed b\u1ea5t th\u01b0\u1eddng (ti\u1ebfng Anh: Non-recurring Charge) l\u00e0 kho\u1ea3n m\u1ee5c chi ph\u00ed xu\u1ea5t hi\u1ec7n tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty ch\u1ec9 m\u1ed9t l\u1ea7n v\u00e0 kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng x\u1ea3y ra 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\/8415"}],"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=8415"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/8415\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=8415"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=8415"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=8415"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}