{"id":86156,"date":"2024-11-08T14:54:30","date_gmt":"2024-11-08T07:54:30","guid":{"rendered":"https:\/\/jobsgo.vn\/blog\/?p=86156"},"modified":"2024-11-18T15:32:14","modified_gmt":"2024-11-18T08:32:14","slug":"accrued-expense-la-gi","status":"publish","type":"post","link":"https:\/\/jobsgo.vn\/blog\/accrued-expense-la-gi\/","title":{"rendered":"Accrued Expense L\u00e0 G\u00ec? 5 Lo\u1ea1i Chi Ph\u00ed D\u1ed3n T\u00edch Doanh Nghi\u1ec7p C\u1ea7n Bi\u1ebft"},"content":{"rendered":"\n
Accrued expense l\u00e0 g\u00ec<\/em><\/strong>?<\/em> \u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi nhi\u1ec1u doanh nghi\u1ec7p quan t\u00e2m khi qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, \u0111\u1eb7c bi\u1ec7t khi c\u00f3 \u0111\u1ebfn 5 lo\u1ea1i chi ph\u00ed ph\u1ed5 bi\u1ebfn m\u00e0 h\u1ea7u h\u1ebft doanh nghi\u1ec7p \u0111\u1ec1u ph\u1ea3i ghi nh\u1eadn. Vi\u1ec7c n\u1eafm b\u1eaft ch\u00ednh x\u00e1c c\u00e1c chi ph\u00ed n\u00e0y kh\u00f4ng ch\u1ec9 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u00e0 c\u00f2n gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd ngu\u1ed3n l\u1ef1c hi\u1ec7u qu\u1ea3, d\u1ef1 b\u00e1o v\u00e0 l\u00ean k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c h\u01a1n. C\u00f9ng JobsGO<\/strong><\/a> t\u00ecm hi\u1ec3u v\u1ec1 accrued expense qua b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y!<\/em><\/p>\n M\u1ee5c l\u1ee5c<\/p> Accrued expense hay c\u00f2n \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 chi ph\u00ed d\u1ed3n t\u00edch. V\u1eady chi ph\u00ed d\u1ed3n t\u00edch l\u00e0 g\u00ec<\/strong>? \u0110\u00e2y l\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m k\u1ebf to\u00e1n d\u1ef1a tr\u00ean c\u01a1 s\u1edf d\u1ed3n t\u00edch trong h\u1ea1ch to\u00e1n doanh nghi\u1ec7p. Doanh nghi\u1ec7p c\u1ea7n thanh to\u00e1n m\u1ed9t kho\u1ea3n chi ph\u00ed \u0111\u00e3 ph\u00e1t sinh trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n, nh\u01b0ng ch\u01b0a thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p><\/blockquote>\n N\u00f3i c\u00e1ch kh\u00e1c, accrued expense l\u00e0 nh\u1eefng kho\u1ea3n n\u1ee3 m\u00e0 doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3 trong t\u01b0\u01a1ng lai g\u1ea7n, ch\u1eb3ng h\u1ea1n nh\u01b0 l\u01b0\u01a1ng nh\u00e2n vi\u00ean ch\u01b0a tr\u1ea3, l\u00e3i vay ch\u01b0a thanh to\u00e1n, ho\u1eb7c c\u00e1c lo\u1ea1i thu\u1ebf ch\u01b0a n\u1ed9p. M\u1eb7c d\u00f9 ch\u01b0a thanh to\u00e1n, nh\u01b0ng c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh \u0111\u00fang t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n C\u01a1 s\u1edf d\u1ed3n t\u00edch ch\u00ednh l\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh, b\u1ea5t k\u1ec3 ti\u1ec1n \u0111\u00e3 \u0111\u01b0\u1ee3c thu ho\u1eb7c chi. \u0110\u1ec3 hi\u1ec3u c\u1ee5 th\u1ec3 \u201cc\u01a1 s\u1edf d\u1ed3n t\u00edch l\u00e0 g\u00ec<\/strong>\u201d, ta c\u00f3 th\u1ec3 xem x\u00e9t tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec3n h\u00ecnh c\u1ee7a m\u1ed9t nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t. V\u00e0o cu\u1ed1i th\u00e1ng 12, doanh nghi\u1ec7p \u0111\u00e3 s\u1eed d\u1ee5ng \u0111i\u1ec7n ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t nh\u01b0ng ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n t\u1eeb c\u00f4ng ty \u0111i\u1ec7n l\u1ef1c. Theo nguy\u00ean t\u1eafc d\u1ed3n t\u00edch, nh\u00e0 m\u00e1y v\u1eabn ph\u1ea3i \u01b0\u1edbc t\u00ednh v\u00e0 ghi nh\u1eadn chi ph\u00ed \u0111i\u1ec7n \u0111\u00e3 ti\u00eau th\u1ee5 trong th\u00e1ng 12 v\u00e0o s\u1ed5 s\u00e1ch, m\u1eb7c d\u00f9 vi\u1ec7c thanh to\u00e1n s\u1ebd di\u1ec5n ra trong th\u00e1ng 1 n\u0103m sau. T\u01b0\u01a1ng t\u1ef1, c\u00e1c kho\u1ea3n th\u01b0\u1edfng cu\u1ed1i n\u0103m cho nh\u00e2n vi\u00ean c\u0169ng \u0111\u01b0\u1ee3c xem l\u00e0 chi ph\u00ed ph\u1ea3i tr\u1ea3, d\u00f9 ch\u01b0a chi ti\u1ec1n nh\u01b0ng \u0111\u00e3 ph\u00e1t sinh ngh\u0129a v\u1ee5. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y gi\u00fap doanh nghi\u1ec7p n\u1eafm b\u1eaft ch\u00ednh x\u00e1c c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh ph\u00f9 h\u1ee3p v\u00e0 k\u1ecbp th\u1eddi.<\/p>\n Vi\u1ec7c ghi nh\u1eadn v\u00e0 qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n chi ph\u00ed d\u1ed3n t\u00edch n\u00e0y c\u00f3 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn nhi\u1ec1u kh\u00eda c\u1ea1nh trong t\u1ed5 ch\u1ee9c, t\u1eeb b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ebfn c\u00e1c quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c.<\/p>\n Accrued expense \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh doanh nghi\u1ec7p. Tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y l\u00e0m t\u0103ng n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 gi\u1ea3m v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i trong c\u01a1 c\u1ea5u ngu\u1ed3n v\u1ed1n. Tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh, vi\u1ec7c ghi nh\u1eadn accrued expense \u0111\u00fang k\u1ef3 gi\u00fap x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf, tr\u00e1nh t\u00ecnh tr\u1ea1ng b\u00e1o c\u00e1o thi\u1ebfu chi ph\u00ed ho\u1eb7c tr\u00ec ho\u00e3n ghi nh\u1eadn sang k\u1ef3 sau.<\/p>\n V\u00ed d\u1ee5, m\u1ed9t doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u ph\u1ea3i tr\u00edch tr\u01b0\u1edbc chi ph\u00ed v\u1eadn chuy\u1ec3n qu\u1ed1c t\u1ebf trong k\u1ef3 hi\u1ec7n t\u1ea1i, m\u1eb7c d\u00f9 ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n t\u1eeb h\u00e3ng t\u00e0u, nh\u1eb1m \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a giao d\u1ecbch.<\/p>\n Qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n tr\u1edf n\u00ean ph\u1ee9c t\u1ea1p h\u01a1n khi ph\u1ea3i t\u00ednh \u0111\u1ebfn c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u1ea3. Doanh nghi\u1ec7p c\u1ea7n duy tr\u00ec m\u1ed9t l\u01b0\u1ee3ng ti\u1ec1n m\u1eb7t \u0111\u1ee7 l\u1edbn \u0111\u1ec3 \u0111\u00e1p \u1ee9ng c\u00e1c ngh\u0129a v\u1ee5 thanh to\u00e1n trong t\u01b0\u01a1ng lai, \u0111\u1ed3ng th\u1eddi ph\u1ea3i c\u00e2n \u0111\u1ed1i gi\u1eefa vi\u1ec7c t\u1ed1i \u01b0u h\u00f3a v\u1ed1n l\u01b0u \u0111\u1ed9ng v\u00e0 \u0111\u1ea3m b\u1ea3o kh\u1ea3 n\u0103ng chi tr\u1ea3.<\/p>\n Ch\u1eb3ng h\u1ea1n, m\u1ed9t chu\u1ed7i nh\u00e0 h\u00e0ng ph\u1ea3i d\u1ef1 tr\u1eef ti\u1ec1n \u0111\u1ec3 thanh to\u00e1n ti\u1ec1n thu\u00ea m\u1eb7t b\u1eb1ng 6 th\u00e1ng\/l\u1ea7n, trong khi v\u1eabn ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ee7 v\u1ed1n cho ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng ng\u00e0y. Vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch d\u00f2ng ti\u1ec1n chi ti\u1ebft, c\u00f3 t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m v\u00e0 quy m\u00f4 c\u1ee7a c\u00e1c kho\u1ea3n d\u1ed3n t\u00edch, gi\u00fap doanh nghi\u1ec7p tr\u00e1nh r\u1ee7i ro thi\u1ebfu h\u1ee5t thanh kho\u1ea3n.<\/p>\n Nh\u1eefng th\u00f4ng tin v\u1ec1 chi ph\u00ed ph\u1ea3i tr\u1ea3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn qu\u00e1 tr\u00ecnh ra quy\u1ebft \u0111\u1ecbnh c\u1ee7a nh\u00e0 qu\u1ea3n l\u00fd. Khi n\u1eafm r\u00f5 c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh trong t\u01b0\u01a1ng lai, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ho\u1ea1ch \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c ph\u00e1t tri\u1ec3n ph\u00f9 h\u1ee3p, t\u1eeb vi\u1ec7c m\u1edf r\u1ed9ng quy m\u00f4 \u0111\u1ebfn \u0111\u1ea7u t\u01b0 thi\u1ebft b\u1ecb m\u1edbi.<\/p>\n V\u00ed d\u1ee5, m\u1ed9t c\u00f4ng ty c\u00f4ng ngh\u1ec7 c\u00f3 th\u1ec3 tr\u00ec ho\u00e3n k\u1ebf ho\u1ea1ch thu\u00ea th\u00eam nh\u00e2n s\u1ef1 n\u1ebfu nh\u1eadn th\u1ea5y g\u00e1nh n\u1eb7ng chi ph\u00ed ph\u1ea3i tr\u1ea3 t\u1eeb c\u00e1c d\u1ef1 \u00e1n hi\u1ec7n t\u1ea1i qu\u00e1 l\u1edbn. Vi\u1ec7c ph\u00e2n t\u00edch k\u1ef9 l\u01b0\u1ee1ng chi ph\u00ed d\u1ed3n t\u00edch c\u0169ng gi\u00fap doanh nghi\u1ec7p \u0111\u00e0m ph\u00e1n t\u1ed1t h\u01a1n v\u1edbi \u0111\u1ed1i t\u00e1c v\u1ec1 \u0111i\u1ec1u kho\u1ea3n thanh to\u00e1n, th\u1eddi h\u1ea1n tr\u1ea3 n\u1ee3 v\u00e0 c\u00e1c \u01b0u \u0111\u00e3i t\u00e0i ch\u00ednh.<\/p>\n Vi\u1ec7c theo d\u00f5i c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u1ea3 \u1ea3nh h\u01b0\u1edfng s\u00e2u s\u1eafc \u0111\u1ebfn c\u00e1ch th\u1ee9c doanh nghi\u1ec7p qu\u1ea3n tr\u1ecb chi ph\u00ed. Ban l\u00e3nh \u0111\u1ea1o c\u1ea7n x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ch\u1eb7t ch\u1ebd \u0111\u1ec3 theo d\u00f5i, ph\u00ea duy\u1ec7t v\u00e0 ghi nh\u1eadn k\u1ecbp th\u1eddi c\u00e1c kho\u1ea3n accrued expense.<\/p>\n V\u00ed d\u1ee5, m\u1ed9t c\u00f4ng ty s\u1ea3n xu\u1ea5t c\u1ea7n thi\u1ebft l\u1eadp quy tr\u00ecnh \u01b0\u1edbc t\u00ednh v\u00e0 tr\u00edch tr\u01b0\u1edbc chi ph\u00ed b\u1ea3o tr\u00ec \u0111\u1ecbnh k\u1ef3 cho m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, \u0111\u1ea3m b\u1ea3o vi\u1ec7c ph\u00e2n b\u1ed5 chi ph\u00ed h\u1ee3p l\u00fd gi\u1eefa c\u00e1c k\u1ef3 s\u1ea3n xu\u1ea5t. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch m\u00e0 c\u00f2n t\u1ea1o c\u01a1 s\u1edf \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c c\u1ee7a t\u1eebng b\u1ed9 ph\u1eadn, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra c\u00e1c bi\u1ec7n ph\u00e1p t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed ph\u00f9 h\u1ee3p.<\/p>\n \u0110\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u1ed5 \u0111\u00f4ng, vi\u1ec7c c\u00f4ng b\u1ed1 th\u00f4ng tin minh b\u1ea1ch v\u1ec1 c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u1ea3 gi\u00fap h\u1ecd \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c gi\u00e1 tr\u1ecb, ti\u1ec1m n\u0103ng ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p. Trong quan h\u1ec7 v\u1edbi ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, kh\u1ea3 n\u0103ng qu\u1ea3n l\u00fd t\u1ed1t c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y th\u1ec3 hi\u1ec7n n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh, \u0111\u1ed9 tin c\u1eady c\u1ee7a doanh nghi\u1ec7p, t\u1eeb \u0111\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn \u0111i\u1ec1u ki\u1ec7n vay v\u1ed1n v\u00e0 chi ph\u00ed t\u00e0i ch\u00ednh. V\u1edbi nh\u00e0 cung c\u1ea5p c\u0169ng nh\u01b0 \u0111\u1ed1i t\u00e1c kinh doanh, vi\u1ec7c thanh to\u00e1n \u0111\u00fang h\u1ea1n c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u1ea3 gi\u00fap duy tr\u00ec \u0111\u1ed9 uy t\u00edn, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho c\u00e1c giao d\u1ecbch trong t\u01b0\u01a1ng lai.<\/p>\n Trong ho\u1ea1t \u0111\u1ed9ng kinh doanh, vi\u1ec7c hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t v\u00e0 c\u00e1ch th\u1ee9c qu\u1ea3n l\u00fd t\u1eebng lo\u1ea1i accrued expense s\u1ebd gi\u00fap doanh nghi\u1ec7p v\u1eadn h\u00e0nh hi\u1ec7u qu\u1ea3 h\u01a1n.<\/p>\n L\u00e0 m\u1ed9t trong nh\u1eefng kho\u1ea3n accrued expense ph\u1ed5 bi\u1ebfn nh\u1ea5t, chi ph\u00ed l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 bao g\u1ed3m ti\u1ec1n l\u01b0\u01a1ng, th\u01b0\u1edfng, c\u00e1c kho\u1ea3n ph\u00fac l\u1ee3i cho nh\u00e2n vi\u00ean \u0111\u00e3 l\u00e0m vi\u1ec7c nh\u01b0ng ch\u01b0a \u0111\u1ebfn k\u1ef3 thanh to\u00e1n. Lo\u1ea1i chi ph\u00ed n\u00e0y th\u01b0\u1eddng bao g\u1ed3m l\u01b0\u01a1ng c\u01a1 b\u1ea3n, ph\u1ee5 c\u1ea5p v\u00e0 c\u00e1c kho\u1ea3n th\u01b0\u1edfng theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng. Vi\u1ec7c ghi nh\u1eadn chi ph\u00ed l\u01b0\u01a1ng gi\u00fap doanh nghi\u1ec7p d\u1ef1 tr\u00f9 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 v\u00e0o cu\u1ed1i k\u1ef3, \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c quy\u1ec1n l\u1ee3i c\u1ee7a nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c t\u00f4n tr\u1ecdng \u0111\u00fang h\u1ea1n.<\/p>\n V\u00ed d\u1ee5, c\u00f4ng ty th\u01b0\u1eddng ph\u1ea3i tr\u00edch tr\u01b0\u1edbc l\u01b0\u01a1ng th\u00e1ng 12 v\u00e0o cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh, d\u00f9 th\u1ef1c t\u1ebf s\u1ebd chi tr\u1ea3 v\u00e0o \u0111\u1ea7u th\u00e1ng 1 n\u0103m sau. Kho\u1ea3n tr\u00edch tr\u01b0\u1edbc n\u00e0y \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 chi ph\u00ed nh\u00e2n c\u00f4ng c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i.<\/p>\n Chi ph\u00ed l\u00e3i vay ph\u1ea3i tr\u1ea3 (Interest expense) l\u00e0 kho\u1ea3n l\u00e3i ph\u00e1t sinh t\u1eeb c\u00e1c kho\u1ea3n vay m\u00e0 doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 thanh to\u00e1n trong t\u01b0\u01a1ng lai. Kho\u1ea3n n\u00e0y c\u00f3 th\u1ec3 xu\u1ea5t hi\u1ec7n t\u1eeb c\u00e1c kho\u1ea3n vay ng\u00e2n h\u00e0ng, tr\u00e1i phi\u1ebfu ho\u1eb7c n\u1ee3 t\u00edn d\u1ee5ng. Vi\u1ec7c ghi nh\u1eadn chi ph\u00ed l\u00e3i vay l\u00e0 c\u00e1ch \u0111\u1ec3 doanh nghi\u1ec7p ph\u1ea3n \u00e1nh \u0111\u00fang t\u00ecnh h\u00ecnh n\u1ee3 v\u00e0 l\u00e3i su\u1ea5t ph\u1ea3i tr\u1ea3, tr\u00e1nh t\u00ecnh tr\u1ea1ng ghi thi\u1ebfu n\u1ee3 ho\u1eb7c g\u00e2y kh\u00f3 kh\u0103n trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh.<\/p>\n Ch\u1eb3ng h\u1ea1n, v\u1edbi kho\u1ea3n vay d\u00e0i h\u1ea1n tr\u1ea3 l\u00e3i 6 th\u00e1ng\/l\u1ea7n, doanh nghi\u1ec7p ph\u1ea3i ghi nh\u1eadn chi ph\u00ed l\u00e3i h\u00e0ng th\u00e1ng d\u00f9 ch\u01b0a th\u1ef1c hi\u1ec7n thanh to\u00e1n.<\/p>\n Chi ph\u00ed thu\u00ea ph\u1ea3i tr\u1ea3, hay deferral, l\u00e0 ngh\u0129a v\u1ee5 thanh to\u00e1n ti\u1ec1n thu\u00ea v\u0103n ph\u00f2ng, nh\u00e0 x\u01b0\u1edfng, thi\u1ebft b\u1ecb \u0111\u00e3 s\u1eed d\u1ee5ng nh\u01b0ng ch\u01b0a \u0111\u1ebfn h\u1ea1n chi tr\u1ea3. \u0110\u1ec3 hi\u1ec3u r\u00f5 deferral l\u00e0 g\u00ec <\/strong>trong vi\u1ec7c thu\u00ea t\u00e0i s\u1ea3n, ta c\u1ea7n t\u00ecm hi\u1ec3u v\u1ec1 c\u00e1c kho\u1ea3n chi ph\u00ed ho\u1eb7c thu nh\u1eadp \u0111\u01b0\u1ee3c ghi nh\u1eadn ch\u1eadm trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, t\u1ee9c l\u00e0 \u0111\u01b0\u1ee3c ho\u00e3n l\u1ea1i v\u00e0o m\u1ed9t k\u1ef3 sau theo nguy\u00ean t\u1eafc k\u1ebf to\u00e1n nh\u1eb1m ph\u1ea3n \u00e1nh \u0111\u00fang th\u1eddi gian s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n thu\u00ea. Kho\u1ea3n accrued expense n\u00e0y \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u \u0111\u1ecba \u0111i\u1ec3m kinh doanh. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ti\u1ec1n thu\u00ea, doanh nghi\u1ec7p th\u01b0\u1eddng thanh to\u00e1n theo k\u1ef3 h\u1ea1n th\u00e1ng ho\u1eb7c qu\u00fd. Vi\u1ec7c ghi nh\u1eadn chi ph\u00ed thu\u00ea ph\u1ea3i tr\u1ea3 gi\u00fap doanh nghi\u1ec7p l\u1eadp k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch t\u1ed1t h\u01a1n, \u0111\u1ea3m b\u1ea3o kh\u00f4ng b\u1ecb gi\u00e1n \u0111o\u1ea1n trong ho\u1ea1t \u0111\u1ed9ng kinh doanh do thi\u1ebfu h\u1ee5t v\u1ed1n.<\/p>\n V\u00ed d\u1ee5, m\u1ed9t chu\u1ed7i b\u00e1n l\u1ebb ph\u1ea3i ghi nh\u1eadn chi ph\u00ed thu\u00ea m\u1eb7t b\u1eb1ng h\u00e0ng th\u00e1ng, m\u1eb7c d\u00f9 h\u1ee3p \u0111\u1ed3ng thu\u00ea quy \u0111\u1ecbnh thanh to\u00e1n theo qu\u00fd.<\/p>\n Chi ph\u00ed ti\u1ec7n \u00edch th\u01b0\u1eddng \u0111\u01b0\u1ee3c ghi nh\u1eadn theo nguy\u00ean t\u1eafc d\u1ed3n t\u00edch do \u0111\u1eb7c th\u00f9 thanh to\u00e1n sau khi s\u1eed d\u1ee5ng. Doanh nghi\u1ec7p c\u1ea7n \u01b0\u1edbc t\u00ednh chi ph\u00ed \u0111i\u1ec7n, n\u01b0\u1edbc, internet, \u0111i\u1ec7n tho\u1ea1i d\u1ef1a tr\u00ean m\u1ee9c ti\u00eau th\u1ee5 th\u1ef1c t\u1ebf, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n hay ch\u01b0a. Vi\u1ec7c ghi nh\u1eadn c\u00e1c kho\u1ea3n n\u00e0y k\u1ecbp th\u1eddi gi\u00fap doanh nghi\u1ec7p d\u1ef1 to\u00e1n ch\u00ednh x\u00e1c c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 trong t\u01b0\u01a1ng lai g\u1ea7n, \u0111\u1ed3ng th\u1eddi th\u1ec3 hi\u1ec7n r\u00f5 r\u00e0ng chi ph\u00ed v\u1eadn h\u00e0nh th\u1ef1c t\u1ebf trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n Thu\u1ebf ph\u1ea3i n\u1ed9p l\u00e0 kho\u1ea3n chi ph\u00ed d\u1ed3n t\u00edch th\u1ec3 hi\u1ec7n ngh\u0129a v\u1ee5 v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, m\u1ed9t d\u1ea1ng accrued expense \u0111\u1eb7c bi\u1ec7t. N\u00f3 bao g\u1ed3m nhi\u1ec1u lo\u1ea1i thu\u1ebf kh\u00e1c nhau nh\u01b0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u ph\u00e1t sinh trong k\u1ef3 nh\u01b0ng ch\u01b0a \u0111\u1ebfn th\u1eddi h\u1ea1n n\u1ed9p. \u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a kho\u1ea3n chi ph\u00ed n\u00e0y l\u00e0 th\u01b0\u1eddng c\u00f3 quy \u0111\u1ecbnh r\u00f5 r\u00e0ng v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p v\u00e0 c\u00e1ch t\u00ednh to\u00e1n, \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i theo d\u00f5i ch\u1eb7t ch\u1ebd \u0111\u1ec3 tr\u00e1nh ph\u00e1t sinh ti\u1ec1n ph\u1ea1t, l\u00e3i ch\u1eadm n\u1ed9p.<\/p>\n Vi\u1ec7c ghi nh\u1eadn ch\u00ednh x\u00e1c c\u00e1c kho\u1ea3n accrued expense \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t c\u00e1c nguy\u00ean t\u1eafc v\u00e0 quy tr\u00ecnh c\u1ee5 th\u1ec3. Hi\u1ec3u r\u00f5 c\u00e1ch th\u1ee9c ghi nh\u1eadn s\u1ebd gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u1ea3 v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n Accrued expense tu\u00e2n theo nguy\u00ean t\u1eafc k\u1ebf to\u00e1n d\u1ed3n t\u00edch, \u0111\u00f2i h\u1ecfi ghi nh\u1eadn chi ph\u00ed v\u00e0o th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ngh\u0129a v\u1ee5, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c \u0111\u00e3 thanh to\u00e1n hay ch\u01b0a. Nguy\u00ean t\u1eafc n\u00e0y \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a c\u00e1c giao d\u1ecbch.<\/p>\n Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 133\/2016\/TT-BTC \u0111\u00e3 quy \u0111\u1ecbnh r\u00f5 vi\u1ec7c \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc d\u1ed3n t\u00edch trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n Vi\u1ec7t Nam. Doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c \u0111i\u1ec1u kho\u1ea3n n\u00e0y \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n Theo \u0111\u00f3, doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u00e0i s\u1ea3n khi n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t v\u00e0 qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n \u0111\u00f3. Quy\u1ec1n n\u00e0y \u0111\u01b0\u1ee3c ch\u1ee9ng minh th\u00f4ng qua h\u1ed3 s\u01a1 ph\u00e1p l\u00fd ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb giao d\u1ecbch h\u1ee3p l\u1ec7. C\u00e1c doanh nghi\u1ec7p ph\u1ea3i ho\u00e0n t\u1ea5t ngh\u0129a v\u1ee5 thanh to\u00e1n ho\u1eb7c c\u00f3 cam k\u1ebft chi tr\u1ea3 r\u00f5 r\u00e0ng cho t\u00e0i s\u1ea3n. H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n ghi nh\u1eadn bao g\u1ed3m TK152 (T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh), TK153 (X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n), TK156 (Thi\u1ebft b\u1ecb, c\u00f4ng c\u1ee5) c\u00f9ng c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan kh\u00e1c.<\/p>\n Ngo\u00e0i ra, doanh nghi\u1ec7p c\u0169ng c\u1ea7n minh b\u1ea1ch th\u00f4ng tin doanh thu tu\u00e2n theo 5 ti\u00eau ch\u00ed c\u1ee7a VAS 14. C\u1ee5 th\u1ec3, doanh thu ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn sau khi r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch \u0111\u00e3 chuy\u1ec3n sang ng\u01b0\u1eddi mua, \u0111\u1ed3ng th\u1eddi doanh nghi\u1ec7p kh\u00f4ng c\u00f2n n\u1eafm quy\u1ec1n qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a. Ngo\u00e0i ra, c\u00e1c c\u00f4ng ty c\u00f2n ph\u1ea3i c\u00f3 kh\u1ea3 n\u0103ng x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c gi\u00e1 tr\u1ecb doanh thu, tin t\u01b0\u1edfng v\u1ec1 vi\u1ec7c thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf. C\u00e1c b\u00fat to\u00e1n ghi nh\u1eadn s\u1ebd s\u1eed d\u1ee5ng TK111 (Doanh thu b\u00e1n h\u00e0ng), TK112 (Doanh thu kh\u00e1c), TK131 (Gi\u1ea3m tr\u1eeb doanh thu) v\u00e0 TK511 (N\u1ee3 ph\u1ea3i tr\u1ea3).<\/p>\n V\u00ed d\u1ee5:<\/strong><\/p>\n C\u00f4ng ty A \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc n\u00e0y trong vi\u1ec7c ghi nh\u1eadn doanh thu b\u00e1n h\u00e0ng tr\u1ecb gi\u00e1 100 tri\u1ec7u \u0111\u1ed3ng (ch\u01b0a VAT 10%). K\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n:<\/p>\n \u0110\u1ed1i v\u1edbi chi ph\u00ed thu\u00ea v\u0103n ph\u00f2ng qu\u00fd 3 (60 tri\u1ec7u \u0111\u1ed3ng), c\u00f4ng ty ph\u00e2n b\u1ed5 \u0111\u1ec1u m\u1ed7i th\u00e1ng 20 tri\u1ec7u. H\u00e0ng th\u00e1ng, k\u1ebf to\u00e1n ghi:<\/p>\n C\u00e1ch h\u1ea1ch to\u00e1n n\u00e0y \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p gi\u1eefa doanh thu v\u00e0 chi ph\u00ed trong k\u1ef3 k\u1ebf to\u00e1n.<\/p>\n Vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn accrued expense \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n. Chi ph\u00ed ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ghi nh\u1eadn khi doanh nghi\u1ec7p \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n thanh to\u00e1n. K\u1ebf to\u00e1n c\u1ea7n d\u1ef1a v\u00e0o c\u00e1c ch\u1ee9ng t\u1eeb, h\u1ee3p \u0111\u1ed3ng v\u00e0 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf \u0111\u1ec3 \u01b0\u1edbc t\u00ednh gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a kho\u1ea3n chi ph\u00ed. V\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, doanh nghi\u1ec7p c\u1ea7n \u01b0\u1edbc t\u00ednh, ghi nh\u1eadn chi ph\u00ed \u0111i\u1ec7n n\u01b0\u1edbc \u0111\u00e3 s\u1eed d\u1ee5ng trong k\u1ef3 m\u1eb7c d\u00f9 ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n, \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p gi\u1eefa doanh thu v\u00e0 chi ph\u00ed.<\/p>\n Quy tr\u00ecnh ghi nh\u1eadn accrued expense th\u01b0\u1eddng bao g\u1ed3m hai b\u01b0\u1edbc ch\u00ednh trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n. B\u01b0\u1edbc \u0111\u1ea7u ti\u00ean l\u00e0 ghi nh\u1eadn chi ph\u00ed, c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 khi nghi\u1ec7p v\u1ee5 ph\u00e1t sinh, th\u1ec3 hi\u1ec7n qua b\u00fat to\u00e1n ghi n\u1ee3 t\u00e0i kho\u1ea3n chi ph\u00ed, ghi c\u00f3 t\u00e0i kho\u1ea3n ph\u1ea3i tr\u1ea3. B\u01b0\u1edbc ti\u1ebfp theo l\u00e0 ho\u00e0n nh\u1eadp b\u00fat to\u00e1n n\u00e0y khi th\u1ef1c hi\u1ec7n thanh to\u00e1n, ghi n\u1ee3 t\u00e0i kho\u1ea3n ph\u1ea3i tr\u1ea3 v\u00e0 ghi c\u00f3 t\u00e0i kho\u1ea3n ti\u1ec1n. Quy tr\u00ecnh n\u00e0y \u0111\u1ea3m b\u1ea3o theo d\u00f5i ch\u00ednh x\u00e1c di\u1ec5n bi\u1ebfn c\u1ee7a c\u00e1c kho\u1ea3n chi ph\u00ed v\u00e0 c\u00f4ng n\u1ee3, gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t t\u1ed1t t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh. Khi ghi nh\u1eadn l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 cu\u1ed1i th\u00e1ng, k\u1ebf to\u00e1n s\u1ebd ghi n\u1ee3 t\u00e0i kho\u1ea3n chi ph\u00ed l\u01b0\u01a1ng, ghi c\u00f3 t\u00e0i kho\u1ea3n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng, sau \u0111\u00f3 ho\u00e0n nh\u1eadp khi chi tr\u1ea3 l\u01b0\u01a1ng th\u1ef1c t\u1ebf.<\/p>\n Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n chi ph\u00ed d\u1ed3n t\u00edch d\u00f9 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng r\u1ed9ng r\u00e3i trong th\u1ef1c ti\u1ec5n nh\u01b0ng v\u1eabn t\u1ed3n t\u1ea1i m\u1ed9t s\u1ed1 \u0111i\u1ec3m h\u1ea1n ch\u1ebf c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t k\u1ef9 l\u01b0\u1ee1ng.<\/p>\n Vi\u1ec7c ghi nh\u1eadn chi ph\u00ed d\u1ed3n t\u00edch \u0111\u00f2i h\u1ecfi m\u1ed9t quy tr\u00ecnh ph\u1ee9c t\u1ea1p v\u1edbi nhi\u1ec1u b\u01b0\u1edbc ki\u1ec3m so\u00e1t v\u00e0 x\u00e1c nh\u1eadn. K\u1ebf to\u00e1n vi\u00ean c\u1ea7n ph\u1ea3i th\u01b0\u1eddng xuy\u00ean r\u00e0 so\u00e1t, \u0111\u1ed1i chi\u1ebfu v\u00e0 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y trong su\u1ed1t k\u1ef3 k\u1ebf to\u00e1n. N\u00f3 t\u1ea1o ra kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c \u0111\u00e1ng k\u1ec3, \u0111\u1eb7c bi\u1ec7t l\u00e0 v\u1edbi nh\u1eefng doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u giao d\u1ecbch v\u00e0 \u0111a d\u1ea1ng lo\u1ea1i chi ph\u00ed.<\/p>\n S\u1ef1 ph\u1ee9c t\u1ea1p c\u00f2n th\u1ec3 hi\u1ec7n \u1edf vi\u1ec7c ph\u1ea3i thi\u1ebft l\u1eadp c\u00e1c quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ch\u1eb7t ch\u1ebd \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c kho\u1ea3n d\u1ed3n t\u00edch. Theo \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n c\u00f3 \u0111\u1ed9i ng\u0169 nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c \u0111\u00e0o t\u1ea1o b\u00e0i b\u1ea3n c\u0169ng nh\u01b0 h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin ph\u00f9 h\u1ee3p \u0111\u1ec3 qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 c\u00e1c kho\u1ea3n n\u00e0y. N\u00f3 l\u00e0m t\u0103ng chi ph\u00ed v\u1eadn h\u00e0nh v\u00e0 \u0111\u00f2i h\u1ecfi \u1edf c\u00e1c t\u1ed5 ch\u1ee9c c\u1ea7n \u0111\u1ea7u t\u01b0 nhi\u1ec1u ngu\u1ed3n l\u1ef1c.<\/p>\n Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed d\u1ed3n t\u00edch th\u01b0\u1eddng d\u1ef1a v\u00e0o c\u00e1c \u01b0\u1edbc t\u00ednh v\u00e0 d\u1ef1 b\u00e1o \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 trong t\u01b0\u01a1ng lai. N\u00f3 ti\u1ec1m \u1ea9n r\u1ee7i ro v\u1ec1 \u0111\u1ed9 ch\u00ednh x\u00e1c, nh\u1ea5t l\u00e0 trong m\u00f4i tr\u01b0\u1eddng kinh doanh bi\u1ebfn \u0111\u1ed9ng nhanh ch\u00f3ng. Nh\u1eefng thay \u0111\u1ed5i v\u1ec1 gi\u00e1 c\u1ea3, l\u00e3i su\u1ea5t hay c\u00e1c y\u1ebfu t\u1ed1 kinh t\u1ebf v\u0129 m\u00f4 c\u00f3 th\u1ec3 l\u00e0m sai l\u1ec7ch \u0111\u00e1ng k\u1ec3 c\u00e1c \u01b0\u1edbc t\u00ednh ban \u0111\u1ea7u.<\/p>\n Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh c\u00e1c \u01b0\u1edbc t\u00ednh sai l\u1ec7ch c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn \u0111\u1ed9 tin c\u1eady c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 t\u1ea1o ra nh\u1eefng bi\u1ebfn \u0111\u1ed9ng b\u1ea5t th\u01b0\u1eddng trong k\u1ebft qu\u1ea3 kinh doanh gi\u1eefa c\u00e1c k\u1ef3. N\u00f3 g\u00e2y kh\u00f3 kh\u0103n cho ng\u01b0\u1eddi \u0111\u1ecdc b\u00e1o c\u00e1o trong vi\u1ec7c \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng th\u1ef1c s\u1ef1 c\u1ee7a doanh nghi\u1ec7p, \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 hay cho vay.<\/p>\n Ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed d\u1ed3n t\u00edch \u0111\u00f2i h\u1ecfi s\u1ef1 tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t c\u00e1c quy tr\u00ecnh k\u1ebf to\u00e1n, \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n trong vi\u1ec7c ghi nh\u1eadn v\u00e0 x\u1eed l\u00fd c\u00e1c kho\u1ea3n m\u1ee5c. Tuy nhi\u00ean, tr\u00ean th\u1ef1c t\u1ebf, vi\u1ec7c duy tr\u00ec t\u00ednh nh\u1ea5t qu\u00e1n n\u00e0y g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n, \u0111\u1eb7c bi\u1ec7t khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n ho\u1eb7c ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p.<\/p>\n \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng sai s\u00f3t trong vi\u1ec7c so s\u00e1nh v\u00e0 ph\u00e2n t\u00edch s\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c k\u1ef3 k\u1ebf to\u00e1n. N\u00f3 kh\u00f4ng ch\u1ec9 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ch\u1ea5t l\u01b0\u1ee3ng th\u00f4ng tin k\u1ebf to\u00e1n m\u00e0 c\u00f2n t\u1ea1o ra nh\u1eefng kh\u00f3 kh\u0103n trong vi\u1ec7c ki\u1ec3m to\u00e1n, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u. \u0110\u1ec3 kh\u1eafc ph\u1ee5c, doanh nghi\u1ec7p c\u1ea7n x\u00e2y d\u1ef1ng c\u00e1c h\u01b0\u1edbng d\u1eabn chi ti\u1ebft, t\u1ed5 ch\u1ee9c \u0111\u00e0o t\u1ea1o th\u01b0\u1eddng xuy\u00ean cho \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n.<\/p>\n T\u00ednh ph\u1ee9c t\u1ea1p c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p chi ph\u00ed d\u1ed3n t\u00edch \u0111\u00f2i h\u1ecfi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ph\u1ea3i \u0111\u1ea7u t\u01b0 r\u1ea5t nhi\u1ec1u th\u1eddi gian v\u00e0 ngu\u1ed3n l\u1ef1c. H\u1ecd ph\u1ea3i li\u00ean t\u1ee5c c\u1eadp nh\u1eadt, \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kho\u1ea3n d\u1ed3n t\u00edch trong su\u1ed1t k\u1ef3 k\u1ebf to\u00e1n, \u0111\u1ed3ng th\u1eddi ph\u1ea3i \u0111\u1ea3m b\u1ea3o vi\u1ec7c ghi nh\u1eadn \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1eddi \u0111i\u1ec3m, \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin.<\/p>\n \u00c1p l\u1ef1c n\u00e0y c\u00e0ng tr\u1edf n\u00ean gay g\u1eaft v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n khi c\u1ea7n ph\u1ea3i r\u00e0 so\u00e1t v\u00e0 \u0111i\u1ec1u ch\u1ec9nh to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n d\u1ed3n t\u00edch. N\u00f3 c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c t\u0103ng ca l\u00e0m vi\u1ec7c, t\u0103ng nguy c\u01a1 sai s\u00f3t do \u00e1p l\u1ef1c th\u1eddi gian. Vi\u1ec7c ph\u1ea3i th\u01b0\u1eddng xuy\u00ean \u0111\u1ed1i chi\u1ebfu, ki\u1ec3m tra c\u00e1c kho\u1ea3n d\u1ed3n t\u00edch c\u0169ng l\u00e0m gi\u1ea3m hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c c\u1ee7a doanh nghi\u1ec7p.<\/p>\n Trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd chi ph\u00ed d\u1ed3n t\u00edch, nhi\u1ec1u doanh nghi\u1ec7p th\u01b0\u1eddng m\u1eafc ph\u1ea3i m\u1ed9t s\u1ed1 sai l\u1ea7m c\u01a1 b\u1ea3n c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng nghi\u00eam tr\u1ecdng \u0111\u1ebfn t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0:<\/p>\n M\u1ed9t trong nh\u1eefng l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t trong qu\u1ea3n l\u00fd chi ph\u00ed d\u1ed3n t\u00edch l\u00e0 vi\u1ec7c ghi nh\u1eadn kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh. Nhi\u1ec1u k\u1ebf to\u00e1n vi\u00ean c\u00f3 xu h\u01b0\u1edbng tr\u00ec ho\u00e3n vi\u1ec7c ghi nh\u1eadn c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u1ebfn khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n ho\u1eb7c ch\u1ee9ng t\u1eeb thanh to\u00e1n, thay v\u00ec ghi nh\u1eadn ngay khi ph\u00e1t sinh ngh\u0129a v\u1ee5. N\u00f3 vi ph\u1ea1m nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n c\u1ee7a k\u1ebf to\u00e1n d\u1ed3n t\u00edch v\u00e0 c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c tr\u1ea1ng t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3.<\/p>\n Nhi\u1ec1u doanh nghi\u1ec7p c\u00f2n m\u1eafc sai l\u1ea7m khi kh\u00f4ng thi\u1ebft l\u1eadp quy tr\u00ecnh r\u00f5 r\u00e0ng \u0111\u1ec3 theo d\u00f5i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh chi ph\u00ed. H\u1ecd th\u01b0\u1eddng b\u1ecf qua vi\u1ec7c ghi nh\u1eadn c\u00e1c kho\u1ea3n chi ph\u00ed nh\u1ecf l\u1ebb ho\u1eb7c kh\u00f4ng th\u01b0\u1eddng xuy\u00ean, ch\u1ec9 t\u1eadp trung v\u00e0o nh\u1eefng kho\u1ea3n chi ph\u00ed l\u1edbn. Th\u1ef1c t\u1ebf n\u00e0y d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng s\u1ed1 li\u1ec7u b\u1ecb b\u00f3p m\u00e9o gi\u1eefa c\u00e1c k\u1ef3 k\u1ebf to\u00e1n, g\u00e2y kh\u00f3 kh\u0103n trong vi\u1ec7c so s\u00e1nh v\u00e0 ph\u00e2n t\u00edch hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p theo th\u1eddi gian.<\/p>\n Vi\u1ec7c t\u00ednh to\u00e1n kh\u00f4ng ch\u00ednh x\u00e1c gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c kho\u1ea3n chi ph\u00ed d\u1ed3n t\u00edch l\u00e0 m\u1ed9t sai l\u1ea7m nghi\u00eam tr\u1ecdng \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn \u0111\u1ed9 tin c\u1eady c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Nguy\u00ean nh\u00e2n ch\u1ee7 y\u1ebfu \u0111\u1ebfn t\u1eeb vi\u1ec7c s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u01b0\u1edbc t\u00ednh kh\u00f4ng ph\u00f9 h\u1ee3p ho\u1eb7c thi\u1ebfu c\u0103n c\u1ee9 th\u1ef1c t\u1ebf. Nhi\u1ec1u k\u1ebf to\u00e1n vi\u00ean th\u01b0\u1eddng d\u1ef1a v\u00e0o s\u1ed1 li\u1ec7u l\u1ecbch s\u1eed m\u00e0 kh\u00f4ng c\u00e2n nh\u1eafc \u0111\u1ebfn nh\u1eefng thay \u0111\u1ed5i trong \u0111i\u1ec1u ki\u1ec7n kinh doanh hi\u1ec7n t\u1ea1i, d\u1eabn \u0111\u1ebfn nh\u1eefng sai l\u1ec7ch \u0111\u00e1ng k\u1ec3 trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb chi ph\u00ed.<\/p>\n M\u1ed9t kh\u00eda c\u1ea1nh kh\u00e1c c\u1ee7a v\u1ea5n \u0111\u1ec1 n\u00e0y l\u00e0 vi\u1ec7c kh\u00f4ng c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c thay \u0111\u1ed5i v\u1ec1 gi\u00e1 c\u1ea3, thu\u1ebf su\u1ea5t hay c\u00e1c y\u1ebfu t\u1ed1 chi ph\u00ed kh\u00e1c trong qu\u00e1 tr\u00ecnh t\u00ednh to\u00e1n. Nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn gi\u1eef nguy\u00ean c\u00e1ch t\u00ednh c\u0169 m\u00e0 kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh theo bi\u1ebfn \u0111\u1ed9ng c\u1ee7a th\u1ecb tr\u01b0\u1eddng, d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng \u0111\u1ecbnh gi\u00e1 th\u1ea5p ho\u1eb7c cao h\u01a1n so v\u1edbi th\u1ef1c t\u1ebf. N\u00f3 kh\u00f4ng ch\u1ec9 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u00e0 c\u00f2n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng quy\u1ebft \u0111\u1ecbnh kinh doanh sai l\u1ea7m d\u1ef1a tr\u00ean nh\u1eefng con s\u1ed1 kh\u00f4ng ch\u00ednh x\u00e1c.<\/p>\n Sai l\u1ea7m trong vi\u1ec7c ph\u00e2n lo\u1ea1i chi ph\u00ed d\u1ed3n t\u00edch th\u01b0\u1eddng xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c thi\u1ebfu hi\u1ec3u bi\u1ebft v\u1ec1 b\u1ea3n ch\u1ea5t c\u1ee7a t\u1eebng lo\u1ea1i chi ph\u00ed ho\u1eb7c \u00e1p d\u1ee5ng kh\u00f4ng \u0111\u00fang c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n. Nhi\u1ec1u k\u1ebf to\u00e1n vi\u00ean g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c ph\u00e2n bi\u1ec7t gi\u1eefa chi ph\u00ed d\u1ed3n t\u00edch v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 th\u00f4ng th\u01b0\u1eddng, d\u1eabn \u0111\u1ebfn vi\u1ec7c ph\u00e2n lo\u1ea1i sai v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u1ea5u tr\u00fac c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u0110\u1eb7c bi\u1ec7t, v\u1edbi nh\u1eefng giao d\u1ecbch ph\u1ee9c t\u1ea1p li\u00ean quan \u0111\u1ebfn nhi\u1ec1u b\u1ed9 ph\u1eadn ho\u1eb7c nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang lo\u1ea1i chi ph\u00ed c\u00e0ng tr\u1edf n\u00ean kh\u00f3 kh\u0103n.<\/p>\n Vi\u1ec7c ph\u00e2n lo\u1ea1i kh\u00f4ng ch\u00ednh x\u00e1c c\u00f2n th\u1ec3 hi\u1ec7n \u1edf kh\u00eda c\u1ea1nh th\u1eddi gian c\u1ee7a c\u00e1c kho\u1ea3n chi ph\u00ed d\u1ed3n t\u00edch. Nhi\u1ec1u doanh nghi\u1ec7p kh\u00f4ng ph\u00e2n bi\u1ec7t r\u00f5 gi\u1eefa chi ph\u00ed ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n, d\u1eabn \u0111\u1ebfn vi\u1ec7c tr\u00ecnh b\u00e0y sai trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. N\u00f3 t\u00e1c \u0111\u1ed9ng nghi\u00eam tr\u1ecdng \u0111\u1ebfn c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh quan tr\u1ecdng nh\u01b0 t\u1ef7 l\u1ec7 thanh kho\u1ea3n hay kh\u1ea3 n\u0103ng thanh to\u00e1n, t\u1eeb \u0111\u00f3 c\u00f3 th\u1ec3 g\u00e2y hi\u1ec3u nh\u1ea7m cho c\u00e1c b\u00ean li\u00ean quan khi \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c \u0111\u1eb7c \u0111i\u1ec3m v\u00e0 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa chi ph\u00ed d\u1ed3n t\u00edch v\u1edbi c\u00e1c lo\u1ea1i chi ph\u00ed ph\u1ed5 bi\u1ebfn kh\u00e1c trong k\u1ebf to\u00e1n.<\/p>\n1. Accrued Expense L\u00e0 G\u00ec? V\u00ed D\u1ee5<\/strong><\/span><\/h2>\n
2. \u1ea2nh H\u01b0\u1edfng C\u1ee7a Accrued Expense<\/strong><\/span><\/h2>\n
2.1 \u1ea2nh H\u01b0\u1edfng \u0110\u1ebfn B\u00e1o C\u00e1o T\u00e0i Ch\u00ednh<\/strong><\/span><\/h3>\n
2.2 \u1ea2nh H\u01b0\u1edfng \u0110\u1ebfn D\u00f2ng Ti\u1ec1n<\/strong><\/span><\/h3>\n
2.3 T\u00e1c \u0110\u1ed9ng \u0110\u1ebfn Quy\u1ebft \u0110\u1ecbnh Kinh Doanh<\/strong><\/span><\/h3>\n
2.4 \u1ea2nh H\u01b0\u1edfng \u0110\u1ebfn Qu\u1ea3n Tr\u1ecb Chi Ph\u00ed<\/strong><\/span><\/h3>\n
2.5 T\u00e1c \u0110\u1ed9ng \u0110\u1ebfn M\u1ed1i Quan H\u1ec7 V\u1edbi C\u00e1c B\u00ean Li\u00ean Quan<\/strong><\/span><\/h3>\n
3. C\u00e1c Lo\u1ea1i Accrued Expense Ph\u1ed5 Bi\u1ebfn<\/strong><\/span><\/h2>\n
3.1 Chi Ph\u00ed L\u01b0\u01a1ng Ph\u1ea3i Tr\u1ea3<\/strong><\/span><\/h3>\n
3.2 Chi Ph\u00ed L\u00e3i Vay Ph\u1ea3i Tr\u1ea3<\/strong><\/span><\/h3>\n
3.3 Chi Ph\u00ed Thu\u00ea Ph\u1ea3i Tr\u1ea3<\/strong><\/span><\/h3>\n
3.4 Chi Ph\u00ed \u0110i\u1ec7n N\u01b0\u1edbc, Ti\u1ec7n \u00cdch Ph\u1ea3i Tr\u1ea3<\/strong><\/span><\/h3>\n
3.5 Thu\u1ebf Ph\u1ea3i N\u1ed9p<\/strong><\/span><\/h3>\n
4. C\u00e1ch Ghi Nh\u1eadn Accrued Expense<\/strong><\/span><\/h2>\n
4.1 Nguy\u00ean T\u1eafc K\u1ebf To\u00e1n D\u1ed3n T\u00edch<\/strong><\/span><\/h3>\n
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4.2 Th\u1eddi \u0110i\u1ec3m Ghi Nh\u1eadn<\/strong><\/span><\/h3>\n
4.3 B\u00fat To\u00e1n K\u1ebf To\u00e1n C\u01a1 B\u1ea3n<\/strong><\/span><\/h3>\n
5. M\u1ed9t S\u1ed1 H\u1ea1n Ch\u1ebf C\u1ee7a Accrued Expense<\/strong><\/span><\/h2>\n
5.1 \u0110\u1ed9 Ph\u1ee9c T\u1ea1p Trong Quy Tr\u00ecnh Ghi Nh\u1eadn V\u00e0 Theo D\u00f5i<\/strong><\/span><\/h3>\n
5.2 R\u1ee7i Ro Trong D\u1ef1 B\u00e1o<\/strong><\/span><\/h3>\n
5.3 Th\u00e1ch Th\u1ee9c Trong Vi\u1ec7c Duy Tr\u00ec T\u00ednh Nh\u1ea5t Qu\u00e1n<\/strong><\/span><\/h3>\n
5.4 \u00c1p L\u1ef1c V\u1ec1 Th\u1eddi Gian V\u00e0 Ngu\u1ed3n L\u1ef1c<\/strong><\/span><\/h3>\n
6. Nh\u1eefng Sai L\u1ea7m Th\u01b0\u1eddng G\u1eb7p Khi Qu\u1ea3n L\u00fd Accrued Expense<\/strong><\/span><\/h2>\n
6.1 Ghi Nh\u1eadn Kh\u00f4ng \u0110\u00fang Th\u1eddi \u0110i\u1ec3m<\/strong><\/span><\/h3>\n
6.2 T\u00ednh To\u00e1n Sai S\u1ed1 Ti\u1ec1n<\/strong><\/span><\/h3>\n
6.3 Ph\u00e2n Lo\u1ea1i Kh\u00f4ng Ch\u00ednh X\u00e1c<\/strong><\/span><\/h3>\n
7. Ph\u00e2n Bi\u1ec7t Accrued Expense V\u1edbi C\u00e1c Chi Ph\u00ed Kh\u00e1c<\/strong><\/span><\/h2>\n
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\n Ti\u00eau ch\u00ed<\/strong><\/td>\n Accrued Expense (Chi ph\u00ed d\u1ed3n t\u00edch)<\/strong><\/td>\n Prepaid Expense (Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc)<\/strong><\/td>\n Accounts Payable (Kho\u1ea3n ph\u1ea3i tr\u1ea3)<\/strong><\/td>\n<\/tr>\n \n Th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn<\/td>\n Ghi nh\u1eadn khi ph\u00e1t sinh ngh\u0129a v\u1ee5 nh\u01b0ng ch\u01b0a thanh to\u00e1n<\/td>\n Thanh to\u00e1n tr\u01b0\u1edbc khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5<\/td>\n Ghi nh\u1eadn khi \u0111\u00e3 nh\u1eadn h\u00f3a \u0111\u01a1n ho\u1eb7c ch\u1ee9ng t\u1eeb<\/td>\n<\/tr>\n \n B\u1ea3n ch\u1ea5t kinh t\u1ebf<\/td>\n Chi ph\u00ed \u0111\u00e3 ph\u00e1t sinh trong k\u1ef3 hi\u1ec7n t\u1ea1i nh\u01b0ng ch\u01b0a \u0111\u1ebfn h\u1ea1n thanh to\u00e1n<\/td>\n Chi ph\u00ed \u0111\u01b0\u1ee3c thanh to\u00e1n tr\u01b0\u1edbc cho c\u00e1c l\u1ee3i \u00edch t\u01b0\u01a1ng lai<\/td>\n Kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 cho h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 \u0111\u00e3 nh\u1eadn<\/td>\n<\/tr>\n \n C\u00e1ch ghi nh\u1eadn<\/td>\n Ghi t\u0103ng chi ph\u00ed v\u00e0 t\u0103ng n\u1ee3 ph\u1ea3i tr\u1ea3<\/td>\n Ghi t\u0103ng t\u00e0i s\u1ea3n v\u00e0 gi\u1ea3m ti\u1ec1n<\/td>\n Ghi t\u0103ng chi ph\u00ed\/t\u00e0i s\u1ea3n v\u00e0 t\u0103ng n\u1ee3 ph\u1ea3i tr\u1ea3<\/td>\n<\/tr>\n \n Th\u1eddi gian x\u1eed l\u00fd<\/td>\n Th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n<\/td>\n Ph\u00e2n b\u1ed5 d\u1ea7n theo th\u1eddi gian s\u1eed d\u1ee5ng<\/td>\n Thanh to\u00e1n theo \u0111i\u1ec1u kho\u1ea3n th\u1ecfa thu\u1eadn<\/td>\n<\/tr>\n \n C\u00e1ch ki\u1ec3m so\u00e1t<\/td>\n C\u1ea7n quy tr\u00ecnh \u01b0\u1edbc t\u00ednh v\u00e0 r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3<\/td>\n Theo d\u00f5i l\u1ecbch ph\u00e2n b\u1ed5 chi ph\u00ed<\/td>\n \u0110\u1ed1i chi\u1ebfu v\u1edbi nh\u00e0 cung c\u1ea5p \u0111\u1ecbnh k\u1ef3<\/td>\n<\/tr>\n \n \u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn b\u00e1o c\u00e1o<\/td>\n T\u0103ng chi ph\u00ed v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 trong k\u1ef3<\/td>\n T\u0103ng t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n, gi\u1ea3m d\u1ea7n qua ph\u00e2n b\u1ed5<\/td>\n T\u0103ng n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 chi ph\u00ed\/t\u00e0i s\u1ea3n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n