{"id":8425,"date":"2023-11-29T10:45:33","date_gmt":"2023-11-29T10:45:33","guid":{"rendered":"https:\/\/masterskills.org\/blog\/chi-phi-no-xau-bad-debt-expense-trong-ke-toan-la-gi-phuong-phap-ghi-nhan.html"},"modified":"2023-12-21T14:23:52","modified_gmt":"2023-12-21T07:23:52","slug":"chi-phi-no-xau-bad-debt-expense-trong-ke-toan-la-gi-phuong-phap-ghi-nhan","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chi-phi-no-xau-bad-debt-expense-trong-ke-toan-la-gi-phuong-phap-ghi-nhan.html","title":{"rendered":"Chi ph\u00ed n\u1ee3 x\u1ea5u (Bad Debt Expense) trong k\u1ebf to\u00e1n l\u00e0 g\u00ec? Ph\u01b0\u01a1ng ph\u00e1p ghi nh\u1eadn"},"content":{"rendered":"
\n
\n
<\/div>
\n

(\u1ea2nh minh h\u1ecda: kiplinger)<\/p>\n<\/figcaption><\/figure>\n

Chi ph\u00ed n\u1ee3 x\u1ea5u<\/font><\/font><\/h2>\n

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

Chi ph\u00ed n\u1ee3 x\u1ea5u<\/b> trong ti\u1ebfng Anh l\u00e0 Bad Debt Expense.<\/b><\/p>\n

Chi ph\u00ed n\u1ee3 x\u1ea5u<\/b> \u0111\u01b0\u1ee3c ghi nh\u1eadn khi\u00a0kho\u1ea3n ph\u1ea3i thu\u00a0kh\u00f4ng th\u1ec3 thu \u0111\u01b0\u1ee3c n\u1eefa do kh\u00e1ch h\u00e0ng kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thanh to\u00e1n n\u1ee3 t\u1ed3n \u0111\u1ecdng, do ph\u00e1 s\u1ea3n ho\u1eb7c do c\u00e1c v\u1ea5n \u0111\u1ec1 t\u00e0i ch\u00ednh kh\u00e1c.<\/p>\n

C\u00e1c c\u00f4ng ty m\u1edf r\u1ed9ng t\u00edn d\u1ee5ng cho kh\u00e1ch h\u00e0ng b\u00e1o c\u00e1o c\u00e1c kho\u1ea3n n\u1ee3 x\u1ea5u nh\u01b0 m\u1ed9t kho\u1ea3n\u00a0d\u1ef1 ph\u00f2ng n\u1ee3 x\u1ea5u\u00a0(Allowance for bad debt) tr\u00ean\u00a0b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 kho\u1ea3n d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng.<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a Chi ph\u00ed n\u1ee3 x\u1ea5u<\/font><\/h3>\n

Chi ph\u00ed n\u1ee3 x\u1ea5u<\/b> th\u01b0\u1eddng n\u1eb1m trong m\u1ee5c chi ph\u00ed qu\u1ea3n l\u00ed v\u00e0 b\u00e1n h\u00e0ng v\u00e0 th\u1ea5y \u0111\u01b0\u1ee3c tr\u00ean\u00a0b\u00e1o c\u00e1o thu nh\u1eadp.<\/p>\n

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c n\u1ee3 x\u1ea5u d\u1eabn \u0111\u1ebfn \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o t\u00e0i kho\u1ea3n ph\u1ea3i thu tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, m\u1eb7c d\u00f9 c\u00e1c doanh nghi\u1ec7p v\u1eabn c\u00f3 quy\u1ec1n thu ti\u1ec1n n\u1ebfu ho\u00e0n c\u1ea3nh thay \u0111\u1ed5i.<\/p>\n

X\u00f3a s\u1ed5 tr\u1ef1c ti\u1ebfp v\u00e0 d\u1ef1 ph\u00f2ng n\u1ee3 x\u1ea5u cho Chi ph\u00ed n\u1ee3 x\u1ea5u<\/font><\/h3>\n

C\u00f3 hai ph\u01b0\u01a1ng ph\u00e1p kh\u00e1c nhau \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ghi nh\u1eadn chi ph\u00ed n\u1ee3 x\u1ea5u.<\/b><\/p>\n

V\u1edbi ph\u01b0\u01a1ng ph\u00e1p\u00a0x\u00f3a s\u1ed5\u00a0tr\u1ef1c ti\u1ebfp, c\u00e1c chi ph\u00ed n\u1ee3 x\u1ea5u s\u1ebd \u0111\u01b0\u1ee3c x\u00f3a s\u1ed5 tr\u1ef1c ti\u1ebfp v\u00e0o chi ph\u00ed khi n\u1ee3 \u0111\u00f3 kh\u00f4ng th\u1ec3 \u0111\u00f2i \u0111\u01b0\u1ee3c. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u1edf M\u1ef9 cho m\u1ee5c \u0111\u00edch thu\u1ebf thu nh\u1eadp.<\/p>\n

Tuy nhi\u00ean, ph\u01b0\u01a1ng ph\u00e1p x\u00f3a s\u1ed5 tr\u1ef1c ti\u1ebfp kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p trong\u00a0k\u1ebf to\u00e1n d\u1ed3n t\u00edch\u00a0v\u00e0 c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn chung\u00a0(GAAP).<\/p>\n

V\u00ec l\u00ed do n\u00e0y m\u00e0 chi ph\u00ed n\u1ee3 x\u1ea5u<\/b> \u0111\u01b0\u1ee3c t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p d\u1ef1 ph\u00f2ng n\u1ee3 x\u1ea5u, cung c\u1ea5p s\u1ed1 ti\u1ec1n \u01b0\u1edbc t\u00ednh cho c\u00e1c t\u00e0i kho\u1ea3n n\u1ee3 kh\u00f3i \u0111o trong c\u00f9ng th\u1eddi gian m\u00e0 doanh thu ki\u1ebfm \u0111\u01b0\u1ee3c.<\/p>\n

Ghi nh\u1eadn Chi ph\u00ed n\u1ee3 x\u1ea5u theo ph\u01b0\u01a1ng ph\u00e1p d\u1ef1 ph\u00f2ng n\u1ee3 x\u1ea5u<\/font><\/h3>\n

Ph\u01b0\u01a1ng ph\u00e1p d\u1ef1 ph\u00f2ng n\u1ee3 x\u1ea5u l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n cho ph\u00e9p c\u00f4ng ty c\u00e2n nh\u1eafc c\u00e1c kho\u1ea3n l\u1ed7 d\u1ef1 ki\u1ebfn trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh \u0111\u1ec3 h\u1ea1n ch\u1ebf thu nh\u1eadp ti\u1ec1m n\u0103ng b\u1ecb k\u00ea khai qu\u00e1 m\u1ee9c.<\/p>\n

\u0110\u1ec3 tr\u00e1nh t\u00ecnh tr\u1ea1ng t\u00e0i kho\u1ea3n b\u1ecb k\u00ea khai qu\u00e1 m\u1ee9c, m\u1ed9t c\u00f4ng ty s\u1ebd \u01b0\u1edbc t\u00ednh s\u1ed1 ti\u1ec1n ph\u1ea3i thu c\u1ee7a m\u00ecnh t\u1eeb doanh thu trong giai \u0111o\u1ea1n hi\u1ec7n t\u1ea1i m\u00e0 h\u1ecd d\u1ef1 ki\u1ebfn s\u1ebd b\u1ecb tr\u1ea3 ch\u1eadm.<\/p>\n

V\u00ec kh\u00f4ng c\u00f3 kho\u1ea3ng th\u1eddi gian c\u1ee5 th\u1ec3 n\u00e0o, n\u00ean m\u1ed9t c\u00f4ng ty kh\u00f4ng bi\u1ebft kho\u1ea3n ph\u1ea3i thu ch\u00ednh x\u00e1c n\u00e0o s\u1ebd \u0111\u01b0\u1ee3c thanh to\u00e1n v\u00e0 kho\u1ea3n n\u00e0o s\u1ebd b\u1ecb v\u1ee1 n\u1ee3. V\u00ec v\u1eady, m\u1ed9t kho\u1ea3n d\u1ef1 ph\u00f2ng n\u1ee3 x\u1ea5u cho c\u00e1c t\u00e0i kho\u1ea3n nghi ng\u1edd \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp d\u1ef1a tr\u00ean con s\u1ed1 \u01b0\u1edbc t\u00ednh v\u00e0 d\u1ef1 \u0111o\u00e1n.<\/p>\n

C\u00f4ng ty s\u1ebd ghi nh\u1eadn chi ph\u00ed n\u1ee3 x\u1ea5u <\/b>v\u00e0o b\u00ean N\u1ee3 v\u00e0 ghi v\u00e0o b\u00ean C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n d\u1ef1 ph\u00f2ng n\u1ee3 x\u1ea5u n\u00e0y. Kho\u1ea3n d\u1ef1 ph\u00f2ng n\u1ee3 x\u1ea5u cho c\u00e1c t\u00e0i kho\u1ea3n nghi ng\u1edd n\u00e0y l\u00e0\u00a0t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng\u00a0(Contra account), ch\u1ed1ng l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i thu, c\u00f3 ngh\u0129a l\u00e0 n\u00f3 l\u00e0m gi\u1ea3m t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n ph\u1ea3i thu khi c\u1ea3 hai s\u1ed1 d\u01b0 \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/p>\n

Kho\u1ea3n d\u1ef1 ph\u00f2ng n\u1ee3 x\u1ea5u c\u00f3 th\u1ec3 t\u00edch l\u0169y qua c\u00e1c k\u00ec k\u1ebf to\u00e1n v\u00e0 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh d\u1ef1a tr\u00ean s\u1ed1 d\u01b0 trong t\u00e0i kho\u1ea3n.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p \u01b0\u1edbc t\u00ednh Chi ph\u00ed n\u1ee3 x\u1ea5u<\/font><\/h3>\n

C\u00f3 02 ph\u01b0\u01a1ng ph\u00e1p ch\u00ednh \u0111\u1ec3 \u01b0\u1edbc t\u00ednh\u00a0n\u1ee3 kh\u00f3 \u0111\u00f2i.\u00a0Chi ph\u00ed n\u1ee3 x\u1ea5u c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh b\u1eb1ng c\u00e1ch s\u1eed d\u1ee5ng m\u00f4 h\u00ecnh th\u1ed1ng k\u00ea nh\u01b0 x\u00e1c su\u1ea5t v\u1ee1 n\u1ee3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kho\u1ea3n l\u1ed7 d\u1ef1 ki\u1ebfn c\u1ee7a c\u00f4ng ty \u0111\u1ed1i v\u1edbi n\u1ee3 qu\u00e1 h\u1ea1n v\u00e0 n\u1ee3 x\u1ea5u.<\/p>\n

C\u00e1c t\u00ednh to\u00e1n th\u1ed1ng k\u00ea n\u00e0y c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng d\u1eef li\u1ec7u l\u1ecbch s\u1eed t\u1eeb doanh nghi\u1ec7p c\u0169ng nh\u01b0 t\u1eeb to\u00e0n ng\u00e0nh. T\u1ec9 l\u1ec7 ph\u1ea7n tr\u0103m c\u1ee5 th\u1ec3 th\u01b0\u1eddng s\u1ebd t\u0103ng c\u00f9ng v\u1edbi ng\u00e0y \u0111\u00e1o h\u1ea1n c\u1ee7a kho\u1ea3n ph\u1ea3i thu t\u0103ng, \u0111\u1ec3 ph\u1ea3n \u00e1nh r\u1ee7i ro v\u1ee1 n\u1ee3 ng\u00e0y c\u00e0ng t\u0103ng v\u00e0 gi\u1ea3m theo kh\u1ea3 n\u0103ng thu.<\/p>\n

Ngo\u00e0i ra, chi ph\u00ed n\u1ee3 x\u1ea5u<\/b> c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh b\u1eb1ng c\u00e1ch l\u1ea5y ph\u1ea7n tr\u0103m doanh thu thu\u1ea7n, d\u1ef1a tr\u00ean kinh nghi\u1ec7m l\u1ecbch s\u1eed c\u1ee7a c\u00f4ng ty v\u1edbi n\u1ee3 x\u1ea5u.\u00a0<\/p>\n

C\u00e1c c\u00f4ng ty th\u01b0\u1eddng xuy\u00ean th\u1ef1c hi\u1ec7n c\u00e1c thay \u0111\u1ed5i v\u1ec1 kho\u1ea3n d\u1ef1 ph\u00f2ng n\u1ee3 x\u1ea5u trong ghi nh\u1eadn n\u1ee3 t\u00edn d\u1ee5ng, \u0111\u1ec3 ch\u00fang t\u01b0\u01a1ng \u1ee9ng v\u1edbi d\u1ef1 ph\u00f2ng n\u1ee3 x\u1ea5u theo m\u00f4 h\u00ecnh th\u1ed1ng k\u00ea hi\u1ec7n t\u1ea1i.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p c\u00e1c kho\u1ea3n ph\u1ea3i thu theo ng\u00e0y \u0111\u00e1o h\u1ea1n<\/b><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p c\u00e1c kho\u1ea3n ph\u1ea3i thu theo ng\u00e0y \u0111\u00e1o h\u1ea1n (Accounts Receivable Aging Method) t\u1eadp h\u1ee3p c\u00e1c kho\u1ea3n ph\u1ea3i thu theo ng\u00e0y \u0111\u00e1o h\u1ea1n v\u00e0 theo t\u1ec9 l\u1ec7 ph\u1ea7n tr\u0103m c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho t\u1eebng nh\u00f3m. T\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c nh\u00f3m l\u00e0 s\u1ed1 ti\u1ec1n n\u1ee3 kh\u00f3 \u0111\u00f2i.<\/p>\n

V\u00ed d\u1ee5, m\u1ed9t c\u00f4ng ty c\u00f3 $70.000 c\u00e1c kho\u1ea3n ph\u1ea3i thu d\u01b0\u1edbi 30 ng\u00e0y ch\u01b0a thanh to\u00e1n v\u00e0 $30.000 c\u00e1c kho\u1ea3n ph\u1ea3i thu h\u01a1n 30 ng\u00e0y ch\u01b0a thanh to\u00e1n.<\/p>\n

D\u1ef1a tr\u00ean kinh nghi\u1ec7m tr\u01b0\u1edbc \u0111\u00f3, 1% kho\u1ea3n ph\u1ea3i thu d\u01b0\u1edbi 30 ng\u00e0y s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u00f2i \u0111\u01b0\u1ee3c v\u00e0 4% kho\u1ea3n ph\u1ea3i thu \u00edt nh\u1ea5t 30 ng\u00e0y s\u1ebd kh\u00f4ng th\u1ec3 \u0111\u00f2i \u0111\u01b0\u1ee3c. Do \u0111\u00f3, c\u00f4ng ty s\u1ebd b\u00e1o c\u00e1o kho\u1ea3n d\u1ef1 ph\u00f2ng n\u1ee3 x\u1ea5u v\u00e0 chi ph\u00ed n\u1ee3 x\u1ea5u l\u00e0: ($70.000 * 1%) + ($30.000 * 4%) = $1.900.<\/p>\n

N\u1ebfu k\u00ec k\u1ebf to\u00e1n ti\u1ebfp theo t\u1ea1o ra kho\u1ea3n d\u1ef1 ph\u00f2ng n\u1ee3 x\u1ea5u \u01b0\u1edbc t\u00ednh l\u00e0 $2.500 d\u1ef1a tr\u00ean c\u00e1c kho\u1ea3n ph\u1ea3i thu t\u1ed3n \u0111\u1ecdng, th\u00ec ch\u1ec9 c\u00f3 $2.500 – $1.900 = $600 s\u1ebd l\u00e0 chi ph\u00ed n\u1ee3 x\u1ea5u trong giai \u0111o\u1ea1n th\u1ee9 hai.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p ph\u1ea7n tr\u0103m theo doanh thu<\/b><\/font><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p ph\u1ea7n tr\u0103m theo doanh thu (Percentage of Sales Method) \u00e1p d\u1ee5ng c\u00f9ng m\u1ed9t t\u1ec9 l\u1ec7 ph\u1ea7n tr\u0103m c\u1ed1 \u0111\u1ecbnh cho t\u1ed5ng s\u1ed1 doanh thu trong k\u00ec.<\/p>\n

V\u00ed d\u1ee5, d\u1ef1a tr\u00ean kinh nghi\u1ec7m tr\u01b0\u1edbc \u0111\u00f3, m\u1ed9t c\u00f4ng ty c\u00f3 th\u1ec3 mong \u0111\u1ee3i, r\u1eb1ng 3% doanh thu thu\u1ea7n s\u1ebd l\u00e0 n\u1ee3 kh\u00f3 \u0111\u00f2i.<\/p>\n

N\u1ebfu t\u1ed5ng doanh thu thu\u1ea7n trong k\u00ec l\u00e0 $100.000, c\u00f4ng ty s\u1ebd thi\u1ebft l\u1eadp m\u1ed9t kho\u1ea3n d\u1ef1 ph\u00f2ng n\u1ee3 x\u1ea5u cho c\u00e1c t\u00e0i kho\u1ea3n nghi ng\u1edd l\u00e0 $3.000 trong khi \u0111\u1ed3ng th\u1eddi b\u00e1o c\u00e1o $3.000 v\u00e0o t\u00e0i kho\u1ea3n chi ph\u00ed n\u1ee3 x\u1ea5u.<\/p>\n

N\u1ebfu k\u00ec k\u1ebf to\u00e1n sau d\u1eabn \u0111\u1ebfn doanh thu thu\u1ea7n l\u00e0 $80.000 , th\u00ec s\u1ebd c\u00f3 th\u00eam $80.000 * 3% = $2.400 \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o trong kho\u1ea3n d\u1ef1 ph\u00f2ng n\u1ee3 x\u1ea5u cho c\u00e1c t\u00e0i kho\u1ea3n nghi ng\u1edd kh\u00f3 \u0111\u00f2i v\u00e0 $2.400 \u0111\u01b0\u1ee3c ghi nh\u1eadn trong giai \u0111o\u1ea1n th\u1ee9 hai c\u1ee7a chi ph\u00ed n\u1ee3 x\u1ea5u.<\/p>\n

S\u1ed1 d\u01b0 t\u1ed5ng h\u1ee3p trong d\u1ef1 ph\u00f2ng n\u1ee3 x\u1ea5u sau hai giai \u0111o\u1ea1n n\u00e0y l\u00e0: $3.000 + $2.400 = $5.400.<\/p>\n

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

\n Chi ph\u00ed n\u1ee3 x\u1ea5u (ti\u1ebfng Anh: Bad Debt Expense) \u0111\u01b0\u1ee3c ghi nh\u1eadn khi kho\u1ea3n ph\u1ea3i thu kh\u00f4ng th\u1ec3 thu \u0111\u01b0\u1ee3c n\u1eefa do kh\u00e1ch h\u00e0ng kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thanh to\u00e1n n\u1ee3 t\u1ed3n \u0111\u1ecdng do ph\u00e1 s\u1ea3n ho\u1eb7c c\u00e1c v\u1ea5n \u0111\u1ec1 t\u00e0i ch\u00ednh kh\u00e1c.\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\/8425"}],"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=8425"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/8425\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=8425"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=8425"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=8425"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}