{"id":51061,"date":"2024-10-29T10:10:03","date_gmt":"2024-10-29T03:10:03","guid":{"rendered":"https:\/\/jobsgo.vn\/blog\/?p=51061"},"modified":"2025-01-10T15:56:08","modified_gmt":"2025-01-10T08:56:08","slug":"retained-earnings-la-gi","status":"publish","type":"post","link":"https:\/\/jobsgo.vn\/blog\/retained-earnings-la-gi\/","title":{"rendered":"Retained Earnings L\u00e0 G\u00ec? C\u00e1ch T\u00ednh Retained Earnings Ch\u00ednh X\u00e1c Nh\u1ea5t 2025"},"content":{"rendered":"\n<div class=\"kk-star-ratings\n     kksr-valign-top     kksr-align-left    \"\n    data-payload=\"{&quot;align&quot;:&quot;left&quot;,&quot;id&quot;:&quot;51061&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;top&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;count&quot;:&quot;0&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;4.5&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;5&quot;,&quot;greet&quot;:&quot;\\u0110\\u00e1nh gi\\u00e1 post&quot;,&quot;legend&quot;:&quot;4.5\\\/5 - (0 votes)&quot;,&quot;size&quot;:&quot;22&quot;,&quot;width&quot;:&quot;119&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;}\">\n    \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 119px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n    \n<div class=\"kksr-legend\">\n            <span class=\"kksr-muted\">\u0110\u00e1nh gi\u00e1 post<\/span>\n    <\/div>\n<\/div>\n<p><strong><em>Retained Earnings l\u00e0 g\u00ec<\/em><\/strong><em>? \u0110\u00e2y l\u00e0 m\u1ed9t thu\u1eadt ng\u1eef m\u00e0 k\u1ebf to\u00e1n v\u00e0 c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p ph\u1ea3i hi\u1ec3u \u0111\u1ec3 s\u1eed d\u1ee5ng n\u00f3 hi\u1ec7u qu\u1ea3. Trong b\u00e0i vi\u1ebft n\u00e0y, JobsGO s\u1ebd gi\u00fap b\u1ea1n n\u1eafm \u0111\u01b0\u1ee3c c\u00e1c th\u00f4ng tin b\u1ed5 \u00edch nh\u1ea5t v\u1ec1 Retained Earnings.<\/em><\/p>\n<div id=\"toc_container\" class=\"toc_light_blue no_bullets\"><p class=\"toc_title\">M\u1ee5c l\u1ee5c<\/p><ul class=\"toc_list\"><li><a href=\"#1_Retained_Earnings_La_Gi\">1. Retained Earnings L\u00e0 G\u00ec?<\/a><\/li><li><a href=\"#2_Dac_Diem_Cua_Retained_Earnings\">2. \u0110\u1eb7c \u0110i\u1ec3m C\u1ee7a Retained Earnings<\/a><\/li><li><a href=\"#3_Cac_Yeu_To_Anh_Huong_Den_Retained_Earnings\">3. C\u00e1c Y\u1ebfu T\u1ed1 \u1ea2nh H\u01b0\u1edfng \u0110\u1ebfn Retained Earnings<\/a><ul><li><a href=\"#31_RE_Ban_Dau\">3.1 RE Ban \u0110\u1ea7u<\/a><\/li><li><a href=\"#32_Thu_Nhap_Rong\">3.2. Thu Nh\u1eadp R\u00f2ng<\/a><\/li><li><a href=\"#33_Co_Tuc\">3.3. C\u1ed5 T\u1ee9c<\/a><\/li><\/ul><\/li><li><a href=\"#4_Phan_Biet_Giua_Retained_Earnings_Va_Distributed_Earnings\">4. Ph\u00e2n Bi\u1ec7t Gi\u1eefa Retained Earnings V\u00e0 Distributed Earnings<\/a><\/li><li><a href=\"#5_Loi_Ich_Va_Han_Che_Cua_Retained_Earnings\">5. L\u1ee3i \u00cdch V\u00e0 H\u1ea1n Ch\u1ebf C\u1ee7a Retained Earnings<\/a><ul><li><a href=\"#51_Loi_Ich\">5.1. L\u1ee3i \u00cdch<\/a><\/li><li><a href=\"#52_Han_Che\">5.2. H\u1ea1n Ch\u1ebf<\/a><\/li><\/ul><\/li><li><a href=\"#6_Cach_Tinh_Retained_Earnings\">6. C\u00e1ch T\u00ednh Retained Earnings<\/a><\/li><li><a href=\"#7_Lam_Sao_De_Su_Dung_Retained_Earnings_Hieu_Qua\">7. L\u00e0m Sao \u0110\u1ec3 S\u1eed D\u1ee5ng Retained Earnings Hi\u1ec7u Qu\u1ea3?<\/a><\/li><\/ul><\/div>\n<h2><span id=\"1_Retained_Earnings_La_Gi\"><strong>1. Retained Earnings L\u00e0 G\u00ec?<\/strong><\/span><\/h2>\n<blockquote id=\"retained_earnings_ngh\u0129a_l\u00e0_g\u00ec\" cite=\"https:\/\/jobsgo.vn\/blog\/retained-earnings-la-gi\/#loi_nhuan_giu_lai\"><p><a rel=\"nofollow\" href=\"https:\/\/en.wikipedia.org\/wiki\/Retained_earnings\"><strong>Retained Earnings<\/strong><\/a> \u0111\u01b0\u1ee3c vi\u1ebft t\u1eaft th\u00e0nh RE c\u00f3 ngh\u0129a ti\u1ebfng Vi\u1ec7t l\u00e0 \u201cl\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i\u201d. Hi\u1ec3u \u0111\u01a1n gi\u1ea3n th\u00ec n\u00f3 l\u00e0 ph\u1ea7n l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p \u0111\u00e3 tr\u1eeb \u0111i c\u00e1c kho\u1ea3n ph\u00e2n chia cho c\u1ed5 \u0111\u00f4ng v\u00e0 n\u1ed9p thu\u1ebf cho Nh\u00e0 n\u01b0\u1edbc.<\/p><\/blockquote>\n<figure id=\"attachment_84213\" aria-describedby=\"caption-attachment-84213\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" class=\"wp-image-84213 size-full\" src=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/03\/Thiet-ke-chua-co-ten-4.png\" alt=\"Retained Earnings l\u00e0 g\u00ec?\" width=\"800\" height=\"418\" srcset=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/03\/Thiet-ke-chua-co-ten-4.png 800w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/03\/Thiet-ke-chua-co-ten-4-300x157.png 300w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/03\/Thiet-ke-chua-co-ten-4-150x78.png 150w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/03\/Thiet-ke-chua-co-ten-4-768x401.png 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-84213\" class=\"wp-caption-text\"><center><em>Retained Earnings l\u00e0 g\u00ec?<\/em><center><\/center><\/center><\/figcaption><\/figure>\n<p>Trong <a href=\"https:\/\/jobsgo.vn\/blog\/bang-can-doi-ke-toan\/\" target=\"_blank\" rel=\"noopener\"><strong>b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong><\/a>, r<strong>etained Earnings<\/strong> ch\u00ednh l\u00e0 ph\u1ea7n v\u1ed1n c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n. L\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i \u0111\u01b0\u1ee3c d\u00f9ng cho m\u1ee5c \u0111\u00edch m\u1edf r\u1ed9ng ho\u1ea1t \u0111\u1ed9ng kinh doanh, \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p. B\u00ean c\u1ea1nh \u0111\u00f3, n\u00f3 c\u00f2n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho vi\u1ec7c thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 v\u00e0 chi tr\u1ea3 cho c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, v\u1ed1n l\u01b0u \u0111\u1ed9ng.<\/p>\n<p>Retained earnings l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (owner&#8217;s equity) v\u00e0 \u0111\u1ea1i di\u1ec7n cho l\u1ee3i nhu\u1eadn t\u00edch l\u0169y m\u00e0 c\u00f4ng ty gi\u1eef l\u1ea1i \u0111\u1ec3 t\u00e1i \u0111\u1ea7u t\u01b0. <strong><a href=\"https:\/\/jobsgo.vn\/blog\/owners-equity-la-gi\/\">V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu ti\u1ebfng Anh l\u00e0 g\u00ec<\/a>?<\/strong> V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (owner&#8217;s equity) l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n m\u00e0 ch\u1ee7 s\u1edf h\u1eefu s\u1edf h\u1eefu trong m\u1ed9t c\u00f4ng ty, bao g\u1ed3m c\u1ea3 v\u1ed1n c\u1ed5 ph\u1ea7n, l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i (retained earnings) v\u00e0 c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng kh\u00e1c. Retained earnings l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng c\u1ea5u th\u00e0nh n\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n<h2><span id=\"2_Dac_Diem_Cua_Retained_Earnings\"><strong>2. \u0110\u1eb7c \u0110i\u1ec3m C\u1ee7a Retained Earnings<\/strong><\/span><\/h2>\n<p><strong>\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a Retained Earnings l\u00e0 g\u00ec<\/strong>? H\u00e3y c\u00f9ng JobsGO \u0111i t\u00ecm hi\u1ec3u \u0111\u1eb7c \u0111i\u1ec3m ch\u00ednh c\u1ee7a RE d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n<ul>\n<li aria-level=\"1\">Retained Earnings ch\u00ednh l\u00e0 kho\u1ea3n thu nh\u1eadp th\u1eb7ng d\u01b0 m\u00e0 m\u1ed9t doanh nghi\u1ec7p ki\u1ebfm \u0111\u01b0\u1ee3c t\u1eeb \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u00ecnh.<\/li>\n<li aria-level=\"1\">Gi\u00e1 tr\u1ecb Retained Earnings d\u01b0\u01a1ng cho th\u1ea5y doanh nghi\u1ec7p \u0111\u00e3 ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3 v\u00e0 sinh l\u1eddi. Nh\u01b0ng ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu gi\u00e1 tr\u1ecb Retained Earnings \u00e2m c\u00f3 ngh\u0129a doanh nghi\u1ec7p \u0111ang thua l\u1ed7.<\/li>\n<li aria-level=\"1\">Khi Retained Earnings c\u00f3 xu h\u01b0\u1edbng gia t\u0103ng trong c\u00e1c k\u1ef3 k\u1ebf to\u00e1n, \u0111i\u1ec1u \u0111\u00f3 \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng kinh doanh, \u0111\u1ea7u t\u01b0 \u0111\u00fang h\u01b0\u1edbng. Doanh nghi\u1ec7p n\u00ean ti\u1ebfp t\u1ee5c h\u01b0\u1edbng \u0111\u1ea7u t\u01b0 \u0111\u00f3 \u0111\u1ec3 mang v\u1ec1 nhi\u1ec1u l\u1ee3i nhu\u1eadn h\u01a1n n\u1eefa.<\/li>\n<li aria-level=\"1\">Khi Retained Earnings c\u00f3 doanh nghi\u1ec7p c\u00f3 xu h\u01b0\u1edbng gi\u1ea3m xu\u1ed1ng trong c\u00e1c k\u1ef3 k\u1ebf to\u00e1n, n\u00f3 ch\u1ee9ng t\u1ecf doanh nghi\u1ec7p \u0111ang t\u1ed3n t\u1ea1i nh\u1eefng kho\u1ea3n n\u1ee3 r\u00f2ng, l\u1ee3i nhu\u1eadn thu v\u1ec1 kh\u00f4ng \u0111\u1ee7 \u0111\u1ec3 b\u00f9 \u0111\u1eafp cho c\u00e1c kho\u1ea3n n\u1ee3.<\/li>\n<\/ul>\n<h2><span id=\"3_Cac_Yeu_To_Anh_Huong_Den_Retained_Earnings\"><strong>3. C\u00e1c Y\u1ebfu T\u1ed1 \u1ea2nh H\u01b0\u1edfng \u0110\u1ebfn Retained Earnings<\/strong><\/span><\/h2>\n<p>C\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn <strong>Retained Earnings l\u00e0 g\u00ec<\/strong>? L\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i ch\u1ecbu \u1ea3nh h\u01b0\u1edfng b\u1edfi L\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i ban \u0111\u1ea7u (RE ban \u0111\u1ea7u), c\u1ed5 t\u1ee9c v\u00e0 thu nh\u1eadp r\u00f2ng. Chi ti\u1ebft nh\u01b0 sau:<\/p>\n<figure id=\"attachment_84214\" aria-describedby=\"caption-attachment-84214\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" class=\"wp-image-84214 size-full\" src=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/03\/Thiet-ke-chua-co-ten-3.png\" alt=\"C\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn Retained Earnings\" width=\"800\" height=\"500\" srcset=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/03\/Thiet-ke-chua-co-ten-3.png 800w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/03\/Thiet-ke-chua-co-ten-3-300x188.png 300w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/03\/Thiet-ke-chua-co-ten-3-150x94.png 150w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/03\/Thiet-ke-chua-co-ten-3-768x480.png 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-84214\" class=\"wp-caption-text\"><center><em>C\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn Retained Earnings<\/em><center><\/center><\/center><\/figcaption><\/figure>\n<h3><span id=\"31_RE_Ban_Dau\"><strong>3.1 RE Ban \u0110\u1ea7u<\/strong><\/span><\/h3>\n<p>\u0110\u00e2y ch\u00ednh l\u00e0 kho\u1ea3n l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i ban \u0111\u1ea7u v\u00e0 c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn <strong>Retained Earnings<\/strong> c\u1ee7a doanh nghi\u1ec7p. B\u1edfi v\u00ec RE cu\u1ed1i c\u00f9ng k\u1ef3 k\u1ebf to\u00e1n n\u00e0y s\u1ebd l\u00e0 RE \u0111\u1ea7u k\u1ef3 k\u1ebf to\u00e1n ti\u1ebfp theo. L\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i c\u0169ng s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u1ed9ng d\u1ed3n theo RE \u0111\u1ea7u k\u1ef3.<\/p>\n<p>RE \u0111\u1ea7u k\u1ef3 c\u00f3 th\u1ec3 \u00e2m, d\u01b0\u01a1ng ho\u1eb7c b\u1eb1ng 0, c\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li aria-level=\"1\">N\u1ebfu RE \u0111\u1ea7u k\u1ef3 d\u01b0\u01a1ng cho th\u1ea5y k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc doanh nghi\u1ec7p kinh doanh, \u0111\u1ea7u t\u01b0 c\u00f3 l\u00e3i.<\/li>\n<li aria-level=\"1\">N\u1ebfu RE \u0111\u1ea7u k\u1ef3 \u00e2m t\u1ee9c l\u00e0 k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc c\u1ee7a doanh nghi\u1ec7p c\u00f3 nh\u1eefng kho\u1ea3n l\u1ed7 r\u00f2ng.<\/li>\n<li aria-level=\"1\">N\u1ebfu RE b\u1eb1ng 0 t\u1ee9c l\u00e0 doanh nghi\u1ec7p kh\u00f4ng c\u00f3 l\u1ee3i nhu\u1eadn, nh\u01b0ng c\u0169ng kh\u00f4ng thua l\u1ed7.<\/li>\n<\/ul>\n<h3><span id=\"32_Thu_Nhap_Rong\"><strong>3.2. Thu Nh\u1eadp R\u00f2ng<\/strong><\/span><\/h3>\n<p>Khi m\u1ee9c thu nh\u1eadp r\u00f2ng c\u1ee7a doanh nghi\u1ec7p bi\u1ebfn thi\u00ean s\u1ebd \u1ea3nh h\u01b0\u1edbng \u0111\u1ebfn <strong>Retained Earnings<\/strong>. Trong tr\u01b0\u1eddng h\u1ee3p thu nh\u1eadp r\u00f2ng t\u0103ng th\u00ec l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i t\u0103ng, ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu thu nh\u1eadp r\u00f2ng gi\u1ea3m th\u00ec Retained Earnings th\u00e2m h\u1ee5t.<\/p>\n<p>Thu nh\u1eadp r\u00f2ng c\u0169ng ch\u1ecbu s\u1ef1 chi ph\u1ed1i c\u1ee7a: Gi\u00e1 v\u1ed1n h\u00e0ng h\u00f3a, chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd, doanh thu, chi ph\u00ed kh\u1ea5u hao,&#8230; Khi c\u00e1c y\u1ebfu t\u1ed1 n\u00e0y bi\u1ebfn \u0111\u1ed9ng, khi\u1ebfn thu nh\u1eadp r\u00f2ng bi\u1ebfn \u0111\u1ed9ng theo v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ef1 t\u0103ng, gi\u1ea3m c\u1ee7a RE.<\/p>\n<p><strong>Xem th\u00eam: <a href=\"https:\/\/jobsgo.vn\/blog\/net-income-la-gi\/\" target=\"_blank\" rel=\"noopener\">Net Income l\u00e0 g\u00ec<\/a>? V\u00ed d\u1ee5 v\u00e0 c\u00e1ch t\u00ednh thu nh\u1eadp r\u00f2ng \u0111\u01a1n gi\u1ea3n<\/strong><\/p>\n<h3><span id=\"33_Co_Tuc\"><strong>3.3. C\u1ed5 T\u1ee9c<\/strong><\/span><\/h3>\n<p>Y\u1ebfu t\u1ed1 th\u1ee9 3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i ch\u00ednh l\u00e0 c\u1ed5 t\u1ee9c. \u0110\u00e2y l\u00e0 ph\u1ea7n chia cho c\u00e1c c\u1ed5 \u0111\u00f4ng c\u1ee7a doanh nghi\u1ec7p. Th\u01b0\u1eddng c\u00e1c doanh nghi\u1ec7p s\u1ebd l\u1ef1a ch\u1ecdn 1 trong 2 h\u00ecnh th\u1ee9c tr\u1ea3 c\u1ed5 t\u1ee9c l\u00e0: Tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu ho\u1eb7c ti\u1ec1n m\u1eb7t.<\/p>\n<ul>\n<li aria-level=\"1\">Doanh nghi\u1ec7p tr\u1ea3 c\u1ed5 t\u1ee9c cho c\u1ed5 \u0111\u00f4ng b\u1eb1ng c\u1ed5 phi\u1ebfu: C\u1ed5 \u0111\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c thu nh\u1eadp l\u00e0 c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u1ee7a doanh nghi\u1ec7p. H\u00ecnh th\u1ee9c n\u00e0y gi\u00fap doanh nghi\u1ec7p gi\u1ea3m \u0111\u01b0\u1ee3c d\u00f2ng ti\u1ec1n, kh\u00f4ng l\u00e0m gi\u1ea3m ti\u1ec1n m\u1eb7t v\u00e0 RE. S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu c\u00e0ng gia t\u0103ng th\u00ec gi\u00e1 tr\u1ecb c\u1ee7a m\u1ed7i c\u1ed5 phi\u1ebfu s\u1ebd gi\u1ea3m xu\u1ed1ng.<\/li>\n<li aria-level=\"1\">Doanh nghi\u1ec7p tr\u1ea3 c\u1ed5 t\u1ee9c cho c\u1ed5 \u0111\u00f4ng b\u1eb1ng ti\u1ec1n m\u1eb7t: Tr\u1ea3 ti\u1ec1n m\u1eb7t t\u1ee9c l\u00e0 tr\u1ea3 b\u1eb1ng d\u00f2ng ti\u1ec1n ra cho c\u1ed5 \u0111\u00f4ng. H\u00ecnh th\u1ee9c n\u00e0y l\u00e0m gi\u1ea3m ti\u1ec1n m\u1eb7t trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, d\u1eabn t\u1edbi gi\u1ea3m RE c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<p><strong>Xem th\u00eam: <a href=\"https:\/\/jobsgo.vn\/blog\/dividend-la-gi\/\" target=\"_blank\" rel=\"noopener\">Dividend l\u00e0 g\u00ec<\/a>? H\u00ecnh th\u1ee9c &amp; th\u1eddi h\u1ea1n tr\u1ea3 c\u1ed5 t\u1ee9c (Dividend)<\/strong><\/p>\n<h2><span id=\"4_Phan_Biet_Giua_Retained_Earnings_Va_Distributed_Earnings\"><strong>4. Ph\u00e2n Bi\u1ec7t Gi\u1eefa Retained Earnings V\u00e0 Distributed Earnings<\/strong><\/span><\/h2>\n<p>JobsGO s\u1ebd ph\u00e2n t\u00edch \u0111\u1ec3 b\u1ea1n hi\u1ec3u \u0111\u01b0\u1ee3c s\u1ef1 kh\u00e1c nhau c\u1ee7a ch\u00fang nh\u01b0 sau:<\/p>\n<table style=\"width: 777px;\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 368.141px;\"><strong>Distributed Earnings<\/strong><\/td>\n<td style=\"text-align: center; width: 398.859px;\"><strong>Retained Earnings<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 368.141px;\">\n<ul>\n<li aria-level=\"1\">L\u00e0 l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i, n\u00f3 \u0111\u1ea1i di\u1ec7n cho k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p.<\/li>\n<li aria-level=\"1\">Distributed Earnings (DE) c\u0169ng l\u00e0 l\u1ee3i nhu\u1eadn sau thu\u1ebf, nh\u01b0ng n\u00f3 ch\u01b0a \u0111\u01b0\u1ee3c chia cho c\u00e1c c\u1ed5 \u0111\u00f4ng g\u00f3p v\u1ed1n, ch\u01b0a tr\u00edch cho c\u00e1c qu\u1ef9.<\/li>\n<li aria-level=\"1\">Distributed Earnings ph\u1ea3n \u00e1nh v\u1ec1 t\u00ecnh h\u00ecnh l\u00e3i, l\u1ed7 trong ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<li aria-level=\"1\">Gi\u00e1 tr\u1ecb DE &gt; RE.<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 398.859px;\">\n<ul>\n<li aria-level=\"1\">L\u00e0 l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i, n\u00f3 l\u00e0 kho\u1ea3n c\u00f2n l\u1ea1i sau khi doanh nghi\u1ec7p \u0111\u00e3 chia c\u1ed5 t\u1ee9c cho c\u1ed5 \u0111\u00f4ng, n\u1ed9p thu\u1ebf.<\/li>\n<li aria-level=\"1\">Retained Earnings \u0111\u01b0\u1ee3c d\u00f9ng v\u00e0o m\u1ee5c \u0111\u00edch \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng h\u01a1n n\u1eefa ho\u1ea1t \u0111\u1ed9ng kinh doanh, s\u1ea3n xu\u1ea5t c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<li aria-level=\"1\">Retained Earnings b\u1eb1ng Distributed Earnings tr\u1eeb \u0111i to\u00e0n b\u1ed9 c\u00e1c chi ph\u00ed ph\u1ea3i tr\u1ea3 cho ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<li aria-level=\"1\">Gi\u00e1 tr\u1ecb RE &lt; DE.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span id=\"5_Loi_Ich_Va_Han_Che_Cua_Retained_Earnings\"><strong>5. L\u1ee3i \u00cdch V\u00e0 H\u1ea1n Ch\u1ebf C\u1ee7a Retained Earnings<\/strong><\/span><\/h2>\n<p><strong>Retained Earnings<\/strong> c\u0169ng t\u1ed3n t\u1ea1i nh\u1eefng l\u1ee3i \u00edch v\u00e0 h\u1ea1n ch\u1ebf. Chi ti\u1ebft s\u1ebd \u0111\u01b0\u1ee3c JobsGO chia s\u1ebb d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n<h3><span id=\"51_Loi_Ich\"><strong>5.1. L\u1ee3i \u00cdch<\/strong><\/span><\/h3>\n<p><strong>L\u1ee3i \u00edch c\u1ee7a Retained Earnings l\u00e0 g\u00ec<\/strong>? N\u00f3 kh\u00f4ng ch\u1ec9 gi\u00fap x\u00e2y d\u1ef1ng ni\u1ec1m tin cho c\u00e1c c\u1ed5 \u0111\u00f4ng v\u00e0 \u0111\u1ecbnh h\u01b0\u1edbng ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p b\u1ec1n v\u1eefng m\u00e0 c\u00f2n c\u00f3 nhi\u1ec1u l\u1ee3i \u00edch kh\u00e1c. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<ul>\n<li aria-level=\"1\">Retained Earnings gi\u00fap doanh nghi\u1ec7p c\u00f3 m\u1ed9t kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u1ec3 \u0111\u1ed1i ph\u00f3 v\u1edbi c\u00e1c b\u1ea5t tr\u1eafc c\u00f3 th\u1ec3 x\u1ea3y ra trong qu\u00e1 tr\u00ecnh kinh doanh, s\u1ea3n xu\u1ea5t. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng v\u1ec1 v\u1ed1n gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf \u0111i vay v\u1ed1n, v\u00ec v\u1eady kh\u00f4ng c\u00f3 c\u00e1c kho\u1ea3n l\u00e3i su\u1ea5t ph\u1ea3i tr\u1ea3 v\u00e0 c\u00f4ng vi\u1ec7c c\u0169ng \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft nhanh ch\u00f3ng h\u01a1n.<\/li>\n<li aria-level=\"1\">RE t\u1ea1o ngu\u1ed3n v\u1ed1n gi\u00fap doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c v\u00e0 ph\u00e1t tri\u1ec3n \u1ed5n \u0111\u1ecbnh, l\u00e2u d\u00e0i.<\/li>\n<li aria-level=\"1\">RE l\u00e0 ti\u1ec1n m\u1eb7t n\u00ean c\u00f3 t\u00ednh thanh kho\u1ea3n cao. Do \u0111\u00f3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 n\u1eafm b\u1eaft d\u1ec5 d\u00e0ng c\u00e1c c\u01a1 h\u1ed9i \u0111\u1ea7u t\u01b0 \u0111\u1ec3 m\u1edf r\u1ed9ng quy m\u00f4, ho\u1ea1t \u0111\u1ed9ng thu v\u1ec1 nhi\u1ec1u l\u1ee3i nhu\u1eadn h\u01a1n n\u1eefa.<\/li>\n<li aria-level=\"1\"><strong>Retained Earnings<\/strong> kh\u00f4ng c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i s\u1ebd khi\u1ebfn ph\u1ea7n c\u1ed5 t\u1ee9c chia cho c\u00e1c c\u1ed5 \u0111\u00f4ng \u1ed5n \u0111\u1ecbnh. V\u00ec v\u1eady m\u00e0 ch\u00ednh c\u00e1c c\u1ed5 \u0111\u00f4ng c\u0169ng gi\u1ea3m \u0111\u01b0\u1ee3c m\u1ed9t kho\u1ea3n ph\u1ea3i chi cho thu\u1ebf tr\u00ean c\u1ed5 t\u1ee9c nh\u1eadn \u0111\u01b0\u1ee3c.<\/li>\n<\/ul>\n<h3><span id=\"52_Han_Che\"><strong>5.2. H\u1ea1n Ch\u1ebf<\/strong><\/span><\/h3>\n<p>B\u00ean c\u1ea1nh nh\u1eefng l\u1ee3i \u00edch, <strong>Retained Earnings<\/strong> c\u0169ng t\u1ed3n t\u1ea1i m\u1ed9t s\u1ed1 nh\u01b0\u1ee3c \u0111i\u1ec3m nh\u01b0 sau:<\/p>\n<ul>\n<li aria-level=\"1\">Khi chi RE s\u1ebd ph\u1ea3i tu\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a nh\u00e0 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p. N\u1ebfu s\u1ed1 ti\u1ec1n kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u00fang v\u1edbi k\u1ef3 v\u1ecdng c\u1ee7a c\u1ed5 \u0111\u00f4ng th\u00ec s\u1ebd g\u00e2y m\u00e2u thu\u1eabn.<\/li>\n<li aria-level=\"1\">Doanh nghi\u1ec7p t\u00edch tr\u1eef Retained Earnings c\u00f3 th\u1ec3 khi\u1ebfn chi ph\u00ed \u0111\u1ea1i di\u1ec7n t\u0103ng do m\u00e2u thu\u1eabn gi\u1eefa c\u1ed5 \u0111\u00f4ng v\u1edbi nh\u00e0 qu\u1ea3n tr\u1ecb.<\/li>\n<li aria-level=\"1\">Ti\u1ec1n m\u1eb7t kh\u00f4ng \u0111\u1ea7u t\u01b0 s\u1ebd c\u00f3 m\u1ee9c l\u00e3i su\u1ea5t sinh l\u1eddi th\u1ea5p. Do \u0111\u00f3, doanh nghi\u1ec7p gi\u1eefa kho\u1ea3n RE kh\u00f4ng \u0111\u1ea7u t\u01b0 ho\u1eb7c g\u1eedi ng\u00e2n h\u00e0ng s\u1ebd b\u1ecf l\u1ee1 nhi\u1ec1u c\u01a1 h\u1ed9i ph\u00e1t tri\u1ec3n t\u1ed1t \u0111\u1ec3 thu v\u1ec1 l\u1ee3i nhu\u1eadn l\u1edbn h\u01a1n.<\/li>\n<\/ul>\n<p><strong>Xem th\u00eam: <a href=\"https:\/\/jobsgo.vn\/blog\/co-phieu-la-gi\/\" target=\"_blank\" rel=\"noopener\">C\u1ed5 phi\u1ebfu l\u00e0 g\u00ec<\/a>? Nh\u00e0 \u0111\u1ea7u t\u01b0 m\u1edbi c\u1ea7n n\u1eafm b\u1eaft th\u00f4ng tin g\u00ec?<\/strong><\/p>\n<h2><span id=\"6_Cach_Tinh_Retained_Earnings\"><strong>6. C\u00e1ch T\u00ednh Retained Earnings<\/strong><\/span><\/h2>\n<p><strong>Retained Earnings<\/strong>\u00a0\u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00f4ng th\u1ee9c sau:<\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><em><strong>RE = L\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i ban \u0111\u1ea7u + Thu nh\u1eadp r\u00f2ng &#8211; C\u1ed5 t\u1ee9c<\/strong><\/em><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Nh\u01b0 v\u1eady, khi m\u1ed9t c\u00f4ng ty t\u1ea1o ra l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i s\u1ebd ph\u1ea3i chia m\u1ed9t ph\u1ea7n cho c\u1ed5 \u0111\u00f4ng nh\u01b0 m\u1ed9t ph\u1ea7n th\u01b0\u1edfng d\u00e0nh cho vi\u1ec7c \u0111\u1ea7u t\u01b0 c\u1ee7a h\u1ecd v\u00e0o doanh nghi\u1ec7p. Nhi\u1ec1u khu v\u1ef1c ph\u00e1p l\u00fd tr\u00ean th\u1ebf gi\u1edbi kh\u00f4ng \u0111\u00e1nh thu\u1ebf v\u1edbi c\u1ed5 t\u1ee9c m\u00e0 ch\u1ec9 thu thu\u1ebf v\u00e0o l\u1ee3i nhu\u1eadn c\u1ee7a c\u1ed5 phi\u1ebfu.<\/p>\n<figure id=\"attachment_84195\" aria-describedby=\"caption-attachment-84195\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" class=\"wp-image-84195 size-full\" src=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/03\/Thiet-ke-chua-co-ten.png\" alt=\"C\u00e1ch t\u00ednh l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i\" width=\"800\" height=\"362\" srcset=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/03\/Thiet-ke-chua-co-ten.png 800w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/03\/Thiet-ke-chua-co-ten-300x136.png 300w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/03\/Thiet-ke-chua-co-ten-150x68.png 150w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/03\/Thiet-ke-chua-co-ten-768x348.png 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-84195\" class=\"wp-caption-text\"><center><em>C\u00e1ch t\u00ednh l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i<\/em><center><\/center><\/center><\/figcaption><\/figure>\n<h2><span id=\"7_Lam_Sao_De_Su_Dung_Retained_Earnings_Hieu_Qua\"><strong>7. L\u00e0m Sao \u0110\u1ec3 S\u1eed D\u1ee5ng Retained Earnings Hi\u1ec7u Qu\u1ea3?<\/strong><\/span><\/h2>\n<p>C\u00e1c doanh nghi\u1ec7p s\u1ebd c\u00f3 nh\u1eefng <strong>c\u00e1ch s\u1eed d\u1ee5ng Retained Earnings<\/strong> kh\u00e1c nhau. JobsGO s\u1ebd chia s\u1ebb c\u00e1ch hi\u1ec7u qu\u1ea3 nh\u1ea5t nh\u01b0 sau:<\/p>\n<figure id=\"attachment_84216\" aria-describedby=\"caption-attachment-84216\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" class=\"wp-image-84216 size-full\" src=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/03\/Thiet-ke-chua-co-ten-1.png\" alt=\"L\u00e0m sao \u0111\u1ec3 s\u1eed d\u1ee5ng Retained Earnings hi\u1ec7u qu\u1ea3?\" width=\"800\" height=\"402\" srcset=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/03\/Thiet-ke-chua-co-ten-1.png 800w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/03\/Thiet-ke-chua-co-ten-1-300x151.png 300w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/03\/Thiet-ke-chua-co-ten-1-150x75.png 150w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/03\/Thiet-ke-chua-co-ten-1-768x386.png 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-84216\" class=\"wp-caption-text\"><center><em>L\u00e0m sao \u0111\u1ec3 s\u1eed d\u1ee5ng Retained Earnings hi\u1ec7u qu\u1ea3?<\/em><center><\/center><\/center><\/figcaption><\/figure>\n<ul>\n<li aria-level=\"1\">Ph\u00e2n ph\u1ed1i to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n Retained Earnings cho c\u00e1c c\u1ed5 \u0111\u00f4ng \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p d\u01b0\u1edbi d\u1ea1ng c\u1ed5 t\u1ee9c.<\/li>\n<li aria-level=\"1\">D\u00f9ng Retained Earnings \u0111\u1ea7u t\u01b0 cho vi\u1ec7c m\u1edf r\u1ed9ng quy m\u00f4 v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh, s\u1ea3n xu\u1ea5t c\u1ee7a doanh nghi\u1ec7p. Ch\u1eb3ng h\u1ea1n nh\u01b0: M\u1edf th\u00eam c\u00e1c chi nh\u00e1nh m\u1edbi \u1edf nhi\u1ec1u khu v\u1ef1c, t\u0103ng ngu\u1ed3n l\u1ef1c cho vi\u1ec7c s\u1ea3n xu\u1ea5t ra s\u1ea3n ph\u1ea9m, ph\u00e1t tri\u1ec3n \u0111a d\u1ea1ng c\u00e1c k\u00eanh b\u00e1n h\u00e0ng \u0111\u1ec3 ti\u1ebfp c\u1eadn l\u01b0\u1ee3ng kh\u00e1ch h\u00e0ng ti\u1ec1m n\u0103ng l\u1edbn h\u01a1n,&#8230;<\/li>\n<li aria-level=\"1\">\u0110\u1ea7u t\u01b0 RE v\u00e0o ph\u00e2n kh\u00fac s\u1ea3n ph\u1ea9m m\u1edbi d\u1ef1a v\u00e0o ti\u1ec1m n\u0103ng th\u1ef1c t\u1ebf \u0111\u1ec3 t\u1ea1o ra c\u00e1c bi\u1ebfn \u0111\u1ed9ng cho th\u1ecb tr\u01b0\u1eddng.<\/li>\n<li aria-level=\"1\">D\u00f9ng Retained Earnings v\u00e0o c\u00e1c vi\u1ec7c h\u1ee3p nh\u1ea5t ho\u1eb7c h\u1ee3p t\u00e1c \u0111\u1ea7u t\u01b0 \u0111\u1ec3 doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/li>\n<li aria-level=\"1\">D\u00f9ng RE \u0111\u1ec3 mua c\u1ed5 ph\u1ea7n c\u1ee7a c\u00e1c doanh nghi\u1ec7p kh\u00e1c.<\/li>\n<li aria-level=\"1\">D\u00f9ng l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i \u0111\u1ec3 tr\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 c\u00f2n t\u1ed3n \u0111\u1ecdng, kho\u1ea3n n\u1ee3 ph\u00e1t sinh c\u1ee7a doanh nghi\u1ec7p khi kinh doanh, s\u1ea3n xu\u1ea5t.<\/li>\n<\/ul>\n<p>Nh\u01b0 v\u1eady, ki\u1ebfn th\u1ee9c m\u00e0 <strong><a href=\"https:\/\/jobsgo.vn\/\">JobsGO<\/a><\/strong> chia s\u1ebb trong b\u00e0i ch\u1eafc ch\u1eafn \u0111\u00e3 gi\u00fap b\u1ea1n hi\u1ec3u c\u1ef1c k\u1ef3 r\u00f5 <a href=\"https:\/\/jobsgo.vn\/blog\/retained-earnings-la-gi\/\" target=\"_blank\" rel=\"noopener\"><strong>Retained Earnings l\u00e0 g\u00ec<\/strong><\/a>. Hy v\u1ecdng n\u00f3 gi\u00fap c\u00e1c b\u1ea1n trong vi\u1ec7c s\u1eed d\u1ee5ng RE hi\u1ec7u qu\u1ea3 cho doanh nghi\u1ec7p.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0110\u00e1nh gi\u00e1 post Retained Earnings l\u00e0 g\u00ec? \u0110\u00e2y l\u00e0 m\u1ed9t thu\u1eadt ng\u1eef m\u00e0 k\u1ebf to\u00e1n v\u00e0 c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p ph\u1ea3i hi\u1ec3u \u0111\u1ec3 s\u1eed d\u1ee5ng n\u00f3 hi\u1ec7u qu\u1ea3. Trong b\u00e0i vi\u1ebft n\u00e0y, JobsGO s\u1ebd gi\u00fap b\u1ea1n n\u1eafm \u0111\u01b0\u1ee3c&#8230;<\/p>\n","protected":false},"author":43,"featured_media":84213,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_focuskw":"retained earnings l\u00e0 g\u00ec","_yoast_wpseo_title":"Retained Earnings L\u00e0 G\u00ec? Gi\u1ea3i M\u00e3 Retained Earnings Chi Ti\u1ebft Nh\u1ea5t {YEAR} - JobsGO Blog","_yoast_wpseo_metadesc":"Retained Earnings l\u00e0 g\u00ec? 3 y\u1ebfu t\u1ed1 ch\u00ednh \u1ea3nh h\u01b0\u1edfng t\u1edbi Retained Earnings l\u00e0 g\u00ec? Click b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 t\u00ecm hi\u1ec3u chi ti\u1ebft nh\u1ea5t.","_yoast_wpseo_focus_keyphrase":"","faq":"1. B\u00e1o C\u00e1o L\u1ee3i Nhu\u1eadn Gi\u1eef L\u1ea1i L\u00e0 G\u00ec?\r\n\r\nB\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i l\u00e0 m\u1ed9t ph\u1ea7n trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, th\u1ec3 hi\u1ec7n s\u1ed1 ti\u1ec1n l\u1ee3i nhu\u1eadn m\u00e0 c\u00f4ng ty quy\u1ebft \u0111\u1ecbnh gi\u1eef l\u1ea1i thay v\u00ec chia c\u1ed5 t\u1ee9c cho c\u1ed5 \u0111\u00f4ng.\r\n\r\n2. Khi N\u00e0o Doanh Nghi\u1ec7p N\u00ean Gi\u1eef L\u1ea1i L\u1ee3i Nhu\u1eadn Thay V\u00ec Chia C\u1ed5 T\u1ee9c?\r\n\r\nDoanh nghi\u1ec7p n\u00ean gi\u1eef l\u1ea1i l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p nh\u01b0: c\u00f3 nhu c\u1ea7u t\u00e1i \u0111\u1ea7u t\u01b0, m\u1edf r\u1ed9ng ho\u1ea1t \u0111\u1ed9ng kinh doanh, duy tr\u00ec v\u00e0 c\u1ea3i thi\u1ec7n s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh,...\r\n\r\n","nganh_nghe_chuc_vu_lien_quan":["Nh\u00e2n Vi\u00ean Kinh Doanh"]},"categories":[25],"tags":[],"yoast_head":"\n<title>Retained Earnings L\u00e0 G\u00ec? Gi\u1ea3i M\u00e3 Retained Earnings Chi Ti\u1ebft Nh\u1ea5t 2025 - JobsGO Blog<\/title>\n<meta name=\"description\" content=\"Retained Earnings l\u00e0 g\u00ec? 3 y\u1ebfu t\u1ed1 ch\u00ednh \u1ea3nh h\u01b0\u1edfng t\u1edbi Retained Earnings l\u00e0 g\u00ec? Click b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 t\u00ecm hi\u1ec3u chi ti\u1ebft nh\u1ea5t.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/jobsgo.vn\/blog\/retained-earnings-la-gi\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Retained Earnings L\u00e0 G\u00ec? Gi\u1ea3i M\u00e3 Retained Earnings Chi Ti\u1ebft Nh\u1ea5t 2025 - JobsGO Blog\" \/>\n<meta property=\"og:description\" content=\"Retained Earnings l\u00e0 g\u00ec? 3 y\u1ebfu t\u1ed1 ch\u00ednh \u1ea3nh h\u01b0\u1edfng t\u1edbi Retained Earnings l\u00e0 g\u00ec? Click b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 t\u00ecm hi\u1ec3u chi ti\u1ebft nh\u1ea5t.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/jobsgo.vn\/blog\/retained-earnings-la-gi\/\" \/>\n<meta property=\"og:site_name\" content=\"JobsGO Blog\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/JobsGOVN\/\" \/>\n<meta property=\"article:published_time\" content=\"2024-10-29T03:10:03+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-01-10T08:56:08+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/03\/Thiet-ke-chua-co-ten-4.png\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"418\" \/>\n<meta name=\"twitter:card\" content=\"summary\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"9 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Organization\",\"@id\":\"https:\/\/jobsgo.vn\/blog\/#organization\",\"name\":\"JobsGO\",\"url\":\"https:\/\/jobsgo.vn\/blog\/\",\"sameAs\":[\"https:\/\/www.facebook.com\/JobsGOVN\/\",\"http:\/\/instagram.com\/jobsgo_vn\",\"https:\/\/www.linkedin.com\/company\/josbgo.vn\"],\"logo\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/jobsgo.vn\/blog\/#logo\",\"inLanguage\":\"vi\",\"url\":\"https:\/\/jobsgo.vn\/blog\/wp-content\/uploads\/2018\/01\/jobsgo-logo.png\",\"contentUrl\":\"https:\/\/jobsgo.vn\/blog\/wp-content\/uploads\/2018\/01\/jobsgo-logo.png\",\"width\":149,\"height\":161,\"caption\":\"JobsGO\"},\"image\":{\"@id\":\"https:\/\/jobsgo.vn\/blog\/#logo\"}},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/jobsgo.vn\/blog\/#website\",\"url\":\"https:\/\/jobsgo.vn\/blog\/\",\"name\":\"JobsGO Blog\",\"description\":\"T\\u1ed5ng h\\u1ee3p c\\u00e1c b\\u00ed quy\\u1ebft t\\u00ecm vi\\u1ec7c v\\u00e0 ph\\u00e1t tri\\u1ec3n s\\u1ef1 nghi\\u1ec7p v\\u1edbi JobsGO\",\"publisher\":{\"@id\":\"https:\/\/jobsgo.vn\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":\"https:\/\/jobsgo.vn\/blog\/?s={search_term_string}\",\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"vi\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/jobsgo.vn\/blog\/retained-earnings-la-gi\/#primaryimage\",\"inLanguage\":\"vi\",\"url\":\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/03\/Thiet-ke-chua-co-ten-4.png\",\"contentUrl\":\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/03\/Thiet-ke-chua-co-ten-4.png\",\"width\":800,\"height\":418,\"caption\":\"Retained Earnings l\\u00e0 g\\u00ec?\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/jobsgo.vn\/blog\/retained-earnings-la-gi\/#webpage\",\"url\":\"https:\/\/jobsgo.vn\/blog\/retained-earnings-la-gi\/\",\"name\":\"Retained Earnings L\\u00e0 G\\u00ec? Gi\\u1ea3i M\\u00e3 Retained Earnings Chi Ti\\u1ebft Nh\\u1ea5t {YEAR} - JobsGO Blog\",\"isPartOf\":{\"@id\":\"https:\/\/jobsgo.vn\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/jobsgo.vn\/blog\/retained-earnings-la-gi\/#primaryimage\"},\"datePublished\":\"2024-10-29T03:10:03+00:00\",\"dateModified\":\"2025-01-10T08:56:08+00:00\",\"description\":\"Retained Earnings l\\u00e0 g\\u00ec? 3 y\\u1ebfu t\\u1ed1 ch\\u00ednh \\u1ea3nh h\\u01b0\\u1edfng t\\u1edbi Retained Earnings l\\u00e0 g\\u00ec? Click b\\u00e0i vi\\u1ebft d\\u01b0\\u1edbi \\u0111\\u00e2y \\u0111\\u1ec3 t\\u00ecm hi\\u1ec3u chi ti\\u1ebft nh\\u1ea5t.\",\"breadcrumb\":{\"@id\":\"https:\/\/jobsgo.vn\/blog\/retained-earnings-la-gi\/#breadcrumb\"},\"inLanguage\":\"vi\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/jobsgo.vn\/blog\/retained-earnings-la-gi\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/jobsgo.vn\/blog\/retained-earnings-la-gi\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"item\":{\"@type\":\"WebPage\",\"@id\":\"https:\/\/jobsgo.vn\/blog\/\",\"url\":\"https:\/\/jobsgo.vn\/blog\/\",\"name\":\"Trang ch\\u1ee7\"}},{\"@type\":\"ListItem\",\"position\":2,\"item\":{\"@id\":\"https:\/\/jobsgo.vn\/blog\/retained-earnings-la-gi\/#webpage\"}}]},{\"@type\":\"Article\",\"@id\":\"https:\/\/jobsgo.vn\/blog\/retained-earnings-la-gi\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/jobsgo.vn\/blog\/retained-earnings-la-gi\/#webpage\"},\"author\":{\"@id\":\"https:\/\/jobsgo.vn\/blog\/#\/schema\/person\/db38ed3436b7c93f5c5ebd7c9c648c68\"},\"headline\":\"Retained Earnings L\\u00e0 G\\u00ec? C\\u00e1ch T\\u00ednh Retained Earnings Ch\\u00ednh X\\u00e1c Nh\\u1ea5t 2025\",\"datePublished\":\"2024-10-29T03:10:03+00:00\",\"dateModified\":\"2025-01-10T08:56:08+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/jobsgo.vn\/blog\/retained-earnings-la-gi\/#webpage\"},\"wordCount\":2600,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/jobsgo.vn\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/jobsgo.vn\/blog\/retained-earnings-la-gi\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/03\/Thiet-ke-chua-co-ten-4.png\",\"articleSection\":[\"Kinh Doanh\"],\"inLanguage\":\"vi\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/jobsgo.vn\/blog\/retained-earnings-la-gi\/#respond\"]}]},{\"@type\":\"Person\",\"@id\":\"https:\/\/jobsgo.vn\/blog\/#\/schema\/person\/db38ed3436b7c93f5c5ebd7c9c648c68\",\"name\":\"H\\u1ed3ng Nguy\\u1ec5n\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/jobsgo.vn\/blog\/#personlogo\",\"inLanguage\":\"vi\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/83e1b4f3982c2a110f5f4dc9063f1f3f?s=96&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/83e1b4f3982c2a110f5f4dc9063f1f3f?s=96&r=g\",\"caption\":\"H\\u1ed3ng Nguy\\u1ec5n\"},\"sameAs\":[\"hong.nguyen@jobsgo.vn\"],\"url\":\"https:\/\/jobsgo.vn\/blog\/author\/hong-nguyen\/\"}]}<\/script>\n","featured_image_url":"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/03\/Thiet-ke-chua-co-ten-4-600x400.png","_links":{"self":[{"href":"https:\/\/jobsgo.vn\/blog\/wp-json\/wp\/v2\/posts\/51061"}],"collection":[{"href":"https:\/\/jobsgo.vn\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/jobsgo.vn\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/jobsgo.vn\/blog\/wp-json\/wp\/v2\/users\/43"}],"replies":[{"embeddable":true,"href":"https:\/\/jobsgo.vn\/blog\/wp-json\/wp\/v2\/comments?post=51061"}],"version-history":[{"count":9,"href":"https:\/\/jobsgo.vn\/blog\/wp-json\/wp\/v2\/posts\/51061\/revisions"}],"predecessor-version":[{"id":89617,"href":"https:\/\/jobsgo.vn\/blog\/wp-json\/wp\/v2\/posts\/51061\/revisions\/89617"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/jobsgo.vn\/blog\/wp-json\/wp\/v2\/media\/84213"}],"wp:attachment":[{"href":"https:\/\/jobsgo.vn\/blog\/wp-json\/wp\/v2\/media?parent=51061"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jobsgo.vn\/blog\/wp-json\/wp\/v2\/categories?post=51061"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jobsgo.vn\/blog\/wp-json\/wp\/v2\/tags?post=51061"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}