{"id":8421,"date":"2023-11-30T02:52:48","date_gmt":"2023-11-30T02:52:48","guid":{"rendered":"https:\/\/masterskills.org\/blog\/von-hoa-capitalize-trong-ke-toan-la-gi-dac-diem.html"},"modified":"2023-12-03T21:43:48","modified_gmt":"2023-12-03T21:43:48","slug":"von-hoa-capitalize-trong-ke-toan-la-gi-dac-diem","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/von-hoa-capitalize-trong-ke-toan-la-gi-dac-diem.html","title":{"rendered":"V\u1ed1n h\u00f3a (Capitalize) trong k\u1ebf to\u00e1n l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m"},"content":{"rendered":"
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\"V\u1ed1n<\/div>\n
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\u1ea2nh minh h\u1ecda. Ngu\u1ed3n: Times Higher Education.<\/p>\n<\/div>\n<\/div>\n

V\u1ed1n h\u00f3a <\/font><\/b><\/h2>\n

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

V\u1ed1n h\u00f3a <\/b>ti\u1ebfng Anh l\u00e0 Capitalize.<\/b><\/p>\n

V\u1ed1n h\u00f3a<\/b> l\u00e0 ghi l\u1ea1i chi ph\u00ed tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i v\u1edbi m\u1ee5c \u0111\u00edch tr\u00ec ho\u00e3n vi\u1ec7c ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 c\u00e1c lo\u1ea1i chi ph\u00ed. Nh\u00ecn chung, chi ph\u00ed v\u1ed1n h\u00f3a c\u00f3 l\u1ee3i v\u00ec c\u00e1c c\u00f4ng ty c\u00f3 \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n m\u1edbi v\u1edbi tu\u1ed5i th\u1ecd d\u00e0i h\u1ea1n c\u00f3 th\u1ec3 kh\u1ea5u hao c\u00e1c chi ph\u00ed. N\u00f3 \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 qu\u00e1 tr\u00ecnh v\u1ed1n h\u00f3a.<\/p>\n

V\u1ed1n h\u00f3a c\u0169ng c\u00f3 th\u1ec3 \u0111\u1ec1 c\u1eadp \u0111\u1ebfn kh\u00e1i ni\u1ec7m chuy\u1ec3n \u0111\u1ed5i m\u1ed9t s\u1ed1 \u00fd t\u01b0\u1edfng th\u00e0nh m\u1ed9t ho\u1ea1t \u0111\u1ed9ng kinh doanh ho\u1eb7c \u0111\u1ea7u t\u01b0. Trong t\u00e0i ch\u00ednh, v\u1ed1n h\u00f3a l\u00e0 m\u1ed9t \u0111\u00e1nh gi\u00e1 \u0111\u1ecbnh l\u01b0\u1ee3ng v\u1ec1 c\u1ea5u tr\u00fac v\u1ed1n c\u1ee7a m\u1ed9t c\u00f4ng ty. <\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a V\u1ed1n h\u00f3a<\/font><\/b><\/h3>\n

M\u1ed9t trong nh\u1eefng nguy\u00ean t\u1eafc quan tr\u1ecdng nh\u1ea5t c\u1ee7a k\u1ebf to\u00e1n l\u00e0 nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p. Nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p n\u00eau r\u00f5 r\u1eb1ng c\u00e1c chi ph\u00ed ph\u1ea3i \u0111\u01b0\u1ee3c ghi l\u1ea1i trong kho\u1ea3ng th\u1eddi gian ph\u00e1t sinh b\u1ea5t k\u1ec3 khi n\u00e0o thanh to\u00e1n (v\u00ed d\u1ee5: ti\u1ec1n m\u1eb7t) \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n. Ghi nh\u1eadn chi ph\u00ed trong giai \u0111o\u1ea1n ph\u00e1t sinh cho ph\u00e9p doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n chi ti\u00eau \u0111\u1ec3 t\u1ea1o doanh thu. \u0110\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ti\u00eau th\u1ee5 ngay l\u1eadp t\u1ee9c, qu\u00e1 tr\u00ecnh n\u00e0y t\u01b0\u01a1ng \u0111\u1ed1i \u0111\u01a1n gi\u1ea3n v\u00e0 h\u1ee3p l\u00ed.<\/p>\n

Tuy nhi\u00ean, c\u00e1c t\u00e0i s\u1ea3n l\u1edbn mang l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai l\u1ea1i bi\u1ec3u th\u1ecb m\u1ed9t c\u01a1 h\u1ed9i kh\u00e1c. V\u00ed d\u1ee5, m\u1ed9t c\u00f4ng ty mua m\u1ed9t chi\u1ebfc xe t\u1ea3i giao h\u00e0ng l\u1edbn cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng h\u00e0ng ng\u00e0y. Chi\u1ebfc xe t\u1ea3i n\u00e0y d\u1ef1 ki\u1ebfn s\u1ebd cung c\u1ea5p gi\u00e1 tr\u1ecb trong 12 n\u0103m.\u00a0<\/p>\n

Thay v\u00ec ghi l\u1ea1i to\u00e0n b\u1ed9 chi ph\u00ed c\u1ee7a xe t\u1ea3i khi mua, c\u00e1c qui t\u1eafc k\u1ebf to\u00e1n cho ph\u00e9p c\u00e1c c\u00f4ng ty x\u00f3a b\u1ecf chi ph\u00ed c\u1ee7a t\u00e0i s\u1ea3n trong v\u00f2ng \u0111\u1eddi h\u1eefu \u00edch c\u1ee7a n\u00f3 (12 n\u0103m). N\u00f3i c\u00e1ch kh\u00e1c, t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00f3a b\u1ecf khi n\u00f3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng. H\u1ea7u h\u1ebft c\u00e1c c\u00f4ng ty \u0111\u1ec1u c\u00f3 ng\u01b0\u1ee1ng t\u00e0i s\u1ea3n, trong \u0111\u00f3 t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb tr\u00ean m\u1ed9t s\u1ed1 ti\u1ec1n nh\u1ea5t \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng coi l\u00e0 t\u00e0i s\u1ea3n v\u1ed1n h\u00f3a. <\/p>\n

\u0110\u1ec3 v\u1ed1n h\u00f3a t\u00e0i s\u1ea3n l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng c\u1ee7a k\u1ebf to\u00e1n t\u00e0i ch\u00ednh hi\u1ec7n \u0111\u1ea1i v\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111i\u1ec1u h\u00e0nh m\u1ed9t doanh nghi\u1ec7p. Tuy nhi\u00ean, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 b\u1ecb thao t\u00fang, v\u00ed d\u1ee5, khi chi ph\u00ed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng thay v\u00ec v\u1ed1n h\u00f3a. N\u1ebfu \u0111i\u1ec1u n\u00e0y x\u1ea3y ra, thu nh\u1eadp hi\u1ec7n t\u1ea1i s\u1ebd b\u1ecb th\u1ed5i ph\u1ed3ng v\u1edbi chi ph\u00ed c\u1ee7a c\u00e1c giai \u0111o\u1ea1n trong t\u01b0\u01a1ng lai m\u00e0 theo \u0111\u00f3 kh\u1ea5u hao th\u00eam s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh.<\/p>\n

Ph\u00e2n bi\u1ec7t T\u00e0i s\u1ea3n v\u1ed1n h\u00f3a v\u00e0 Chi ph\u00ed<\/font><\/b><\/h3>\n

\u0110\u1ec3 ph\u00e2n bi\u1ec7t t\u00e0i s\u1ea3n v\u1ed1n h\u00f3a v\u00e0 chi ph\u00ed, \u0111i\u1ec1u quan tr\u1ecdng \u0111\u1ea7u ti\u00ean l\u00e0 ph\u1ea3i ph\u00e2n bi\u1ec7t \u0111\u01b0\u1ee3c \u0111\u00e2u \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed trong k\u1ebf to\u00e1n. M\u1ed9t chi ph\u00ed cho b\u1ea5t k\u00ec giao d\u1ecbch n\u00e0o l\u00e0 s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u1ed5i l\u1ea5y m\u1ed9t t\u00e0i s\u1ea3n.<\/p>\n

M\u1ed9t c\u00f4ng ty mua m\u1ed9t chi\u1ebfc xe n\u00e2ng s\u1ebd ghi nh\u1eadn vi\u1ec7c mua h\u00e0ng \u0111\u00f3 l\u00e0 m\u1ed9t chi ph\u00ed. M\u1ed9t chi ph\u00ed l\u00e0 m\u1ed9t gi\u00e1 tr\u1ecb ti\u1ec1n t\u1ec7 ra kh\u1ecfi c\u00f4ng ty, \u0111i\u1ec1u n\u00e0y s\u1ebd bao g\u1ed3m nh\u1eefng chi ti\u00eau nh\u01b0 tr\u1ea3 h\u00f3a \u0111\u01a1n ti\u1ec1n \u0111i\u1ec7n ho\u1eb7c ti\u1ec1n thu\u00ea v\u0103n ph\u00f2ng t\u1ea1i m\u1ed9t t\u00f2a nh\u00e0.<\/p>\n

(Theo\u00a0Investopedia<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n V\u1ed1n h\u00f3a (ti\u1ebfng Anh: Capitalize) l\u00e0 ghi l\u1ea1i chi ph\u00ed tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i v\u1edbi m\u1ee5c \u0111\u00edch tr\u00ec ho\u00e3n vi\u1ec7c ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 c\u00e1c lo\u1ea1i chi ph\u00ed.\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\/8421"}],"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=8421"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/8421\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=8421"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=8421"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=8421"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}