{"id":8431,"date":"2023-11-29T08:52:21","date_gmt":"2023-11-29T08:52:21","guid":{"rendered":"https:\/\/masterskills.org\/blog\/phuong-phap-truc-tiep-trong-tinh-toan-dong-tien-cash-flow-direct-method-la-gi-uu-diem.html"},"modified":"2023-12-21T14:23:53","modified_gmt":"2023-12-21T07:23:53","slug":"phuong-phap-truc-tiep-trong-tinh-toan-dong-tien-cash-flow-direct-method-la-gi-uu-diem","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/phuong-phap-truc-tiep-trong-tinh-toan-dong-tien-cash-flow-direct-method-la-gi-uu-diem.html","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp trong t\u00ednh to\u00e1n d\u00f2ng ti\u1ec1n (Cash Flow Direct Method) l\u00e0 g\u00ec? \u01afu \u0111i\u1ec3m"},"content":{"rendered":"
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(\u1ea2nh minh h\u1ecda: Saas)<\/p>\n<\/figcaption><\/figure>\n

Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp trong t\u00ednh to\u00e1n d\u00f2ng ti\u1ec1n<\/font><\/h2>\n

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

Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp trong t\u00ednh to\u00e1n d\u00f2ng ti\u1ec1n<\/b> trong ti\u1ebfng Anh l\u00e0 Cash Flow Direct Method<\/b>.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp\u00a0trong t\u00ednh to\u00e1n d\u00f2ng ti\u1ec1n <\/b>l\u00e0 m\u1ed9t trong hai ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.<\/p>\n

B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7\u00a0theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp s\u1eed d\u1ee5ng d\u00f2ng ti\u1ec1n v\u00e0o v\u00e0 d\u00f2ng ti\u1ec1n ra th\u1ef1c t\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00f4ng ty, thay v\u00ec s\u1eeda \u0111\u1ed5i ph\u1ea7n ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1eeb k\u1ebf to\u00e1n d\u1ed3n t\u00edch sang c\u01a1 s\u1edf ti\u1ec1n m\u1eb7t.<\/p>\n

K\u1ebf to\u00e1n d\u1ed3n t\u00edch\u00a0ghi nh\u1eadn doanh thu ch\u1ec9 khi ki\u1ebfm \u0111\u01b0\u1ee3c v\u00e0 nh\u1eadn \u0111\u01b0\u1ee3c thanh to\u00e1n t\u1eeb kh\u00e1ch h\u00e0ng.<\/p>\n

Ng\u01b0\u1ee3c l\u1ea1i, ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp trong t\u00ednh to\u00e1n d\u00f2ng ti\u1ec1n ch\u1ec9 \u0111o l\u01b0\u1eddng s\u1ed1 ti\u1ec1n \u0111\u00e3 thu \u0111\u01b0\u1ee3c, c\u00e1c kho\u1ea3n thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c c\u00e1c d\u00f2ng ti\u1ec1n ra. D\u00f2ng ti\u1ec1n ra v\u00e0 v\u00e0o \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o d\u00f2ng ti\u1ec1n.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp trong t\u00ednh to\u00e1n d\u00f2ng ti\u1ec1n c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh theo b\u00e1o c\u00e1o thu nh\u1eadp<\/i> (Income statement method).<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp trong t\u00ednh to\u00e1n d\u00f2ng ti\u1ec1n<\/font><\/h3>\n

Ba b\u00e1o c\u00e1o t\u00e0i ch\u00ednh quan tr\u1ecdng l\u00e0\u00a0b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n,\u00a0b\u00e1o c\u00e1o thu nh\u1eadp\u00a0v\u00e0\u00a0b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.\u00a0<\/p>\n

B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c chia th\u00e0nh ba ph\u1ea7n:\u00a0d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh,\u00a0d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh\u00a0v\u00e0\u00a0d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0.<\/p>\n

B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/b> ho\u1eb7c gi\u00e1n ti\u1ebfp. D\u00f2ng ti\u1ec1n t\u1eeb ph\u1ea7n ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 \u0111\u1ea7u t\u01b0 s\u1ebd gi\u1ed1ng h\u1ec7t nhau theo c\u1ea3 ph\u01b0\u01a1ng ph\u00e1p gi\u00e1n ti\u1ebfp v\u00e0 tr\u1ef1c ti\u1ebfp.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1n ti\u1ebfp trong t\u00ednh to\u00e1n d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh s\u1eed d\u1ee5ng th\u00f4ng tin t\u1eeb k\u1ebf to\u00e1n d\u1ed3n t\u00edch v\u00e0 n\u00f3 lu\u00f4n b\u1eaft \u0111\u1ea7u b\u1eb1ng thu nh\u1eadp r\u00f2ng l\u1ea5y t\u1eeb b\u00e1o c\u00e1o thu nh\u1eadp.<\/p>\n

Thu nh\u1eadp r\u00f2ng sau \u0111\u00f3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo nh\u1eefng thay \u0111\u1ed5i trong t\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n v\u00e0 ngh\u0129a v\u1ee5 n\u1ee3 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n b\u1eb1ng c\u00e1ch th\u00eam ho\u1eb7c tr\u1eeb v\u00e0o thu nh\u1eadp r\u00f2ng \u0111\u1ec3 thu \u0111\u01b0\u1ee3c d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n

Theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, ph\u1ea7n duy nh\u1ea5t c\u1ee7a b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 s\u1ebd kh\u00e1c nhau trong ph\u1ea7n tr\u00ecnh b\u00e0y l\u00e0 ph\u1ea7n d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp li\u1ec7t k\u00ea c\u00e1c kho\u1ea3n ph\u1ea3i thu ti\u1ec1n m\u1eb7t v\u00e0 thanh to\u00e1n ti\u1ec1n m\u1eb7t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong k\u00ec k\u1ebf to\u00e1n.<\/p>\n

D\u00f2ng ti\u1ec1n m\u1eb7t \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o d\u00f2ng ti\u1ec1n \u0111\u1ec3 t\u00ednh d\u00f2ng ti\u1ec1n r\u00f2ng t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, tr\u01b0\u1edbc khi d\u00f2ng ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c c\u1ed9ng v\u00e0o.<\/p>\n

\u01afu \u0111i\u1ec3m v\u00e0 nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp trong t\u00ednh to\u00e1n d\u00f2ng ti\u1ec1n<\/font><\/h3>\n

S\u1ef1 kh\u00f3 kh\u0103n v\u00e0 m\u1ea5t nhi\u1ec1u th\u1eddi gian \u0111\u1ec3 li\u1ec7t k\u00ea t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n gi\u1ea3i ng\u00e2n v\u00e0 bi\u00ean lai ti\u1ec1n m\u1eb7t m\u00e0 ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp trong t\u00ednh to\u00e1n d\u00f2ng ti\u1ec1n\u00a0<\/b>y\u00eau c\u1ea7u \u0111\u00e3 l\u00e0m cho ph\u01b0\u01a1ng ph\u00e1p gi\u00e1n ti\u1ebfp \u0111\u01b0\u1ee3c \u01b0a th\u00edch v\u00e0 s\u1eed d\u1ee5ng ph\u1ed5 bi\u1ebfn h\u01a1n.<\/p>\n

V\u00ec h\u1ea7u h\u1ebft c\u00e1c c\u00f4ng ty s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n d\u1ed3n t\u00edch, c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c ghi l\u1ea1i tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu nh\u1eadp ph\u00f9 h\u1ee3p v\u1edbi ph\u01b0\u01a1ng ph\u00e1p gi\u00e1n ti\u1ebfp n\u00e0y.<\/p>\n

V\u00ed d\u1ee5, m\u1ed9t c\u00f4ng ty s\u1eed d\u1ee5ng k\u1ebf to\u00e1n d\u1ed3n t\u00edch s\u1ebd b\u00e1o c\u00e1o doanh thu t\u1eeb vi\u1ec7c b\u00e1n h\u00e0ng tr\u00ean b\u1ea3ng b\u00e1o c\u00e1o thu nh\u1eadp trong giai \u0111o\u1ea1n hi\u1ec7n t\u1ea1i, ngay c\u1ea3 khi vi\u1ec7c b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng t\u00edn d\u1ee5ng hay ti\u1ec1n m\u1eb7t ch\u01b0a \u0111\u01b0\u1ee3c nh\u1eadn t\u1eeb kh\u00e1ch h\u00e0ng.<\/p>\n

S\u1ed1 ti\u1ec1n n\u00e0y c\u0169ng s\u1ebd xu\u1ea5t hi\u1ec7n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n trong c\u00e1c kho\u1ea3n ph\u1ea3i thu.<\/p>\n

C\u00e1c c\u00f4ng ty s\u1eed d\u1ee5ng k\u1ebf to\u00e1n d\u1ed3n t\u00edch c\u0169ng kh\u00f4ng thu th\u1eadp v\u00e0 l\u01b0u tr\u1eef th\u00f4ng tin giao d\u1ecbch tr\u00ean m\u1ed7i kh\u00e1ch h\u00e0ng ho\u1eb7c nh\u00e0 cung c\u1ea5p tr\u00ean c\u01a1 s\u1edf ti\u1ec1n m\u1eb7t.<\/p>\n

M\u1eb7c d\u00f9 n\u00f3 c\u00f3 nh\u01b0\u1ee3c \u0111i\u1ec3m, nh\u01b0ng ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp trong t\u00ednh to\u00e1n d\u00f2ng ti\u1ec1n l\u1ea1i b\u00e1o c\u00e1o c\u00e1c ngu\u1ed3n thu tr\u1ef1c ti\u1ebfp v\u00e0 c\u00e1c kho\u1ea3n thanh to\u00e1n, v\u00e0 \u0111i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 h\u1eefu \u00edch cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 ch\u1ee7 n\u1ee3.<\/p>\n

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

\n Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp trong t\u00ednh to\u00e1n d\u00f2ng ti\u1ec1n (ti\u1ebfng Anh: Cash Flow Direct Method) l\u00e0 m\u1ed9t trong hai ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.\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\/8431"}],"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=8431"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/8431\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=8431"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=8431"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=8431"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}