Tính Chất Từng Loại Tài Khoản Kế Toán kiến thức mới năm 2023

3 Tháng Chín, 2022Last Updated: 3 Tháng Chín, 2022

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Tính Chất Từng Loại Tài Khoản Kế Toán – Cập nhật kiến thức mới nhất năm 2023

Bài viết Tính Chất Từng Loại Tài Khoản Kế Toán thuộc chủ đề về Thắc Mắt thời gian này đang được rất nhiều bạn quan tâm đúng không nào !! Hôm nay, Hãy cùng HoaTuoiBatTu.vn tìm hiểu Tính Chất Từng Loại Tài Khoản Kế Toán trong bài viết hôm nay nhé ! Các bạn đang xem chủ đề về : “Tính Chất Từng Loại Tài Khoản Kế Toán”

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</p> <p class="AbMv6">Để làm được kế toán thì điều cốt lỗi đầu tiên các<br /> bạn phải thuộc danh mục hệ thống tài khoản kế toán. </p> <p class="AbMv6">Sau đây trung tâm sẽ chia sẽ với các bạn hệ thống<br /> tài khoản kế toán</p> <p class="AbMv6">Bài viết này sẽ giúp cho các anh chị chưa biết gì<br /> về kế toán có cái nhìn tổng quát về tính hất của từng tài khoản.<br /> Làm nền tảng cho việc học tiếp các bài viết tiếp theo đi sâu vào<br /> vấn đề chi tiết nghiệp vụ kinh tế phát sinh tại doanh nghiệp (như<br /> Kế toán vật tư, Kế toán hàng tồn kho, kế toán tiền lương và các<br /> khoản trích theo lương, Kế toán doanh thu bán hàng và cung cấp dịch<br /> vụ; Kế toán các bút toán cuối kỳ và bút toán kết chuyển +Khóa<br /> sổ…)</p> <p class="AbMv6"><noscript><img decoding="async" fetchpriority="high" data-lazy-fallback="1" class="jbthP" src="https://hoatuoibattu.vn/wp-content/uploads/2022/07/istock_000016674975small.jpg" alt="istock 000016674975small" width="440" height="292"/></noscript></p> <p class="AbMv6">Loại Tài Khoản 1: TÀI SẢN NGẮN HẠNLoại Tài Khoản<br /> 2: TÀI SẢN DÀI HẠNLoại Tài Khoản 3: NỢ PHẢI TRẢLoại Tài Khoản 4:<br /> VỐN CHỦ SỞ HỮULoại Tài Khoản 5: DOANH THULoại Tài Khoản 6: CHI PHÍ<br /> SẢN XUẤT, KINH DOANHLoại Tài Khoản 7: THU NHẬP KHÁCLoại Tài Khoản<br /> 8: CHI PHÍ KHÁCLoại Tài Khoản 9: XÁC ĐỊNH KẾT QUẢ KINH DOANHLoại<br /> Tài Khoản 0: TÀI KHOẢN NGOÀI BẢNG</p> <h2 id="ftoc-heading-2" class="Eu2hK ftwp-heading"><span class="ez-toc-section" id="Nhom_tai_khoan_loai_1_loai_2_Day_la_nhom_tai_khoan_tai_san_Loai_1_la_tai_san_ngan_han_va_loai_2_la_tai_khoan_tai_san_dai_han"></span>Nhóm tài khoản loại 1, loại 2: Đây là nhóm tài<br /> khoản tài sản (Loại 1 là tài sản ngắn hạn và loại 2 là tài khoản<br /> tài sản dài hạn).<span class="ez-toc-section-end"></span></h2> <p class="AbMv6">Nhóm tài khoản này dùng để phản ánh giá trị của<br /> toàn bộ tài sản hiện có ở doanh nghiệp bao gồm tài sản ngắn hạn và<br /> tài sản dài hạn. Tính chất của Nhóm tài khoản loại 1,2 như sau:</p> <table class="jbthP" border="1" cellpadding="0" style="border-spacing: 0px;"> <tbody> <tr class="jbthP"> <td class="jbthP" valign="top" style="width: 192px;"> <p class="jbthP">Nợ</p> </td> <td class="jbthP" valign="top" style="width: 192px;"> <p class="jbthP">Có</p> </td> </tr> <tr class="jbthP"> <td class="jbthP" valign="top" style="width: 192px;"> <p class="jbthP">Số dư đầu kỳ</p> </td> </tr> <tr class="jbthP"> <td class="jbthP" valign="top" style="width: 192px;"> <p class="jbthP">Tài sản phát sinh Tăng</p> </td> <td class="jbthP" valign="top" style="width: 192px;"> <p class="jbthP">Tài sản phát sinh Giảm</p> </td> </tr> <tr class="jbthP"> <td class="jbthP" valign="top" style="width: 192px;"> <p class="jbthP">Tổng phát sinh Tăng</p> </td> <td class="jbthP" valign="top" style="width: 192px;"> <p class="jbthP">Tổng phát sinh Giảm</p> </td> </tr> <tr class="jbthP"> <td class="jbthP" valign="top" style="width: 192px;"> <p class="jbthP">Số dư cuối kỳ</p> </td> </tr> </tbody> </table> <p class="AbMv6"><strong class="rTqsH">SỐ DƯ CUỐI KỲ = SỐ DƯ ĐẦU KỲ<br /> + Phát sinh Tăng( Bên Nợ) – Phát sinh Giảm ( Bên Có)</strong></p> <p class="AbMv6">* Lưu ý </p> <p class="AbMv6"><strong class="rTqsH">Riêng các tài khoản điều<br /> chỉnh loại 1;2 (như Tài khoản 129; Tài khoản 139; Tài khoản 229;<br /> Tài khoản 214) là những tài khoản điều chỉnh thì</strong></p> <table class="jbthP" border="1" cellpadding="0" style="border-spacing: 0px;"> <tbody> <tr class="jbthP"> <td class="jbthP" valign="top" style="width: 192px;"> <p class="jbthP">Nợ</p> </td> <td class="jbthP" valign="top" style="width: 192px;"> <p class="jbthP">Có</p> </td> </tr> <tr class="jbthP"> <td class="jbthP" valign="top" style="width: 192px;"> <p class="jbthP">Số dư đầu kỳ</p> </td> </tr> <tr class="jbthP"> <td class="jbthP" valign="top" style="width: 192px;"> <p class="jbthP">Tài sản phát sinh Giảm</p> </td> <td class="jbthP" valign="top" style="width: 192px;"> <p class="jbthP">Tài sản phát sinh Tăng</p> </td> </tr> <tr class="jbthP"> <td class="jbthP" valign="top" style="width: 192px;"> <p class="jbthP">Tổng phát sinh Giảm</p> </td> <td class="jbthP" valign="top" style="width: 192px;"> <p class="jbthP">Tổng phát sinh Tăng</p> </td> </tr> <tr class="jbthP"> <td class="jbthP" valign="top" style="width: 192px;"> <p class="jbthP">Số dư cuối kỳ</p> </td> </tr> </tbody> </table> <p class="AbMv6">Khi trình bày trên Bảng cân đối kế toán thì trình<br /> bày số tiền của những tài khoản này thì trình <strong class="rTqsH">bày dưới dạng số âm.</strong></p> <p class="AbMv6">Tài khoản phải thu (Như tài khoản 131; Tài khoản<br /> 1388) là những tài khoản lưỡng tính nên vừa có số dư bên nợ và vừa<br /> có số dư bên có. Nếu có số dư bên Có thì trình bày trên bảng Cân<br /> đối kế toán ở phần nguồn vốn. Nếu có số dư bên Nợ thì trình bày<br /> trên bảng cân đối kế toán ở phần Tài sản.</p> <p class="jbthP"><iframe title="Cách ghi nhớ tài khoản kế toán và định khoản kế toán" width="708" height="531" src="https://www.youtube.com/embed/AWtbX5C0DH4?feature=oembed" frameborder="0" allow="accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture" allowfullscreen></iframe></p> <h2 id="ftoc-heading-3" class="Eu2hK ftwp-heading"><span class="ez-toc-section" id="Nhom_tai_khoan_loai_34_Day_la_nhom_tai_khoan_nguon_von_Loai_3_la_No_phai_tra_va_loai_4_la_Nguon_von_chu_so_huu"></span>Nhóm tài khoản loại 3,4: Đây là nhóm tài khoản<br /> nguồn vốn (Loại 3 là Nợ phải trả và loại 4 là Nguồn vốn chủ sở<br /> hữu)<span class="ez-toc-section-end"></span></h2> <p class="AbMv6">Những tài khoản này phản ánh công nợ phải trả<br /> nguồn vốn chủ sở hữu. Và đây là nguồn vốn để hình thành nên tài<br /> sản.</p> <p class="AbMv6"><strong class="rTqsH">SỐ DƯ CUỐI KỲ = SỐ DƯ ĐẦU KỲ<br /> + Phát sinh Tăng( Bên Có) – Phát sinh Giảm ( Bên Nợ)</strong></p> <table class="jbthP" border="1" cellpadding="0" style="border-spacing: 0px;"> <tbody> <tr class="jbthP"> <td class="jbthP" valign="top" style="width: 192px;"> <p class="jbthP">Nợ</p> </td> <td class="jbthP" valign="top" style="width: 192px;"> <p class="jbthP">Có</p> </td> </tr> <tr class="jbthP"> <td class="jbthP" valign="top" style="width: 192px;"> <p class="jbthP">Số dư đầu kỳ</p> </td> </tr> <tr class="jbthP"> <td class="jbthP" valign="top" style="width: 192px;"> <p class="jbthP">Tài sản phát sinh Giảm</p> </td> <td class="jbthP" valign="top" style="width: 192px;"> <p class="jbthP">Tài sản phát sinh Tăng</p> </td> </tr> <tr class="jbthP"> <td class="jbthP" valign="top" style="width: 192px;"> <p class="jbthP">Tổng phát sinh Giảm</p> </td> <td class="jbthP" valign="top" style="width: 192px;"> <p class="jbthP">Tổng phát sinh Tăng</p> </td> </tr> <tr class="jbthP"> <td class="jbthP" valign="top" style="width: 192px;"> <p class="jbthP">Số dư cuối kỳ</p> </td> </tr> </tbody> </table> <p class="AbMv6">+ Tài khoản nguồn vốn (loại 3 và 4 ): Đều có số dư<br /> Có (Ngọai trừ TK Loại 3 như tài khoản: 331, 333, 334, 338 là tài<br /> khoản lưỡng tính có thể có dư nợ hoặc dư có) phản ánh sự vận động<br /> các khoản nợ phải trả và nguồn vốn chủ sở hữu của doanh nghiệp<br /> (nguồn hình thành tài sản)</p> <p class="jbthP"><iframe title="PHÂN LOẠI CHI PHÍ, CÁCH ĐỊNH KHOẢN TÀI KHOẢN CHI PHÍ (6,8)" width="708" height="398" src="https://www.youtube.com/embed/xeT8gFvVTG4?feature=oembed" frameborder="0" allow="accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture" allowfullscreen></iframe></p> <h2 id="ftoc-heading-4" class="Eu2hK ftwp-heading"><span class="ez-toc-section" id="Nhom_Tai_khoan_loai_57_Tai_khoan_Doanh_thu_va_Thu_nhap_khac"></span>Nhóm Tài khoản loại 5,7: Tài khoản Doanh thu và<br /> Thu nhập khác<span class="ez-toc-section-end"></span></h2> <p class="AbMv6">Tài khoản này phản ánh doanh thu và thu nhập khác<br /> của doanh nghiệp. Hay còn gọi là đầu ra của doanh nghiệp. Tài khoản<br /> loại 5 càng lớn thì càng tốt.</p> <table class="jbthP" border="1" cellpadding="0" style="border-spacing: 0px;"> <tbody> <tr class="jbthP"> <td class="jbthP" valign="top" style="width: 194px;"> <p class="jbthP">Nợ</p> </td> <td class="jbthP" valign="top" style="width: 194px;"> <p class="jbthP">Có</p> </td> </tr> <tr class="jbthP"> <td class="jbthP" valign="top" style="width: 194px;"> <p class="jbthP">Doanh Thu Phát Sinh Giảm</p> </td> <td class="jbthP" valign="top" style="width: 194px;"> <p class="jbthP">Doanh thu phát sinh Tăng</p> </td> </tr> <tr class="jbthP"> <td class="jbthP" valign="top" style="width: 194px;"> <p class="jbthP">Tổng Phát Sinh Giảm</p> </td> <td class="jbthP" valign="top" style="width: 194px;"> <p class="jbthP">Tổng phát sinh Tăng</p> </td> </tr> </tbody> </table> <p class="AbMv6"><strong class="rTqsH">Tài khoản loại 5 và loại 7<br /> không có số dư.</strong></p> <p class="AbMv6">* (Chú ý: Riêng các tài khoản 521, 531, 532 là<br /> những tài khoản điều chỉnh giảm cho doanh thu nên có kết cấu ngược<br /> với tài khoản doanh thu)</p> <p class="jbthP"><iframe loading="lazy" title="Bài 1: Phân loại tài khoản kế toán" width="708" height="398" src="https://www.youtube.com/embed/bePE7NXYViY?feature=oembed" frameborder="0" allow="accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture" allowfullscreen></iframe></p> <h2 id="ftoc-heading-5" class="Eu2hK ftwp-heading"><span class="ez-toc-section" id="Nhom_Tai_khoan_loai_68_tai_khoan_chi_phi"></span>Nhóm Tài khoản loại 6,8: tài khoản chi phí<span class="ez-toc-section-end"></span></h2> <p class="AbMv6">Tài khoản chi phí thể hiện chi phí phát sinh của<br /> doanh nghiệp. Số tiền tài khoản này càng lớn thì thể hiện chi phí<br /> của Công ty càng nhiều.</p> <table class="jbthP" border="1" cellpadding="0" style="border-spacing: 0px;"> <tbody> <tr class="jbthP"> <td class="jbthP" valign="top" style="width: 194px;"> <p class="jbthP">Nợ</p> </td> <td class="jbthP" valign="top" style="width: 194px;"> <p class="jbthP">Có</p> </td> </tr> <tr class="jbthP"> <td class="jbthP" valign="top" style="width: 194px;"> <p class="jbthP">Chi Phí Phát Sinh Tăng</p> </td> <td class="jbthP" valign="top" style="width: 194px;"> <p class="jbthP">Chi Phí phát sinh Giảm</p> </td> </tr> <tr class="jbthP"> <td class="jbthP" valign="top" style="width: 194px;"> <p class="jbthP">Tổng Phát Sinh Tăng</p> </td> <td class="jbthP" valign="top" style="width: 194px;"> <p class="jbthP">Tổng phát sinh Giảm</p> </td> </tr> </tbody> </table> <p class="AbMv6"><strong class="rTqsH">Tài khoản loại 6 và loại 8<br /> không có số dư.</strong></p> <p class="jbthP"><iframe loading="lazy" title="Xu hướng công nghệ xử lý chất thải y tế" width="708" height="398" src="https://www.youtube.com/embed/HeYZ_tF2zzc?feature=oembed" frameborder="0" allow="accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture" allowfullscreen></iframe></p> <h2 id="ftoc-heading-6" class="Eu2hK ftwp-heading"><span class="ez-toc-section" id="Tai_khoan_loai_9_Xac_dinh_ket_qua_kinh_doanh"></span>Tài khoản loại 9: Xác định kết quả kinh<br /> doanh<span class="ez-toc-section-end"></span></h2> <p class="AbMv6">Nghiệp vụ này thường xảy ra vào thời điểm cuối kỳ,<br /> nhằm tổng hợp tất cả chi phí, doanh thu, và xác định kết quả kinh<br /> doanh.</p> <p class="AbMv6">Đây là tài khoản trung gian dùng để kết chuyển<br /> doanh thu và chi phí khi xác định kết quả kinh doanh trong kỳ.</p> <table class="jbthP" border="1" cellpadding="0" style="border-spacing: 0px;"> <tbody> <tr class="jbthP"> <td class="jbthP" valign="top" style="width: 194px;"> <p class="jbthP">Nợ</p> </td> <td class="jbthP" valign="top" style="width: 194px;"> <p class="jbthP">Có</p> </td> </tr> <tr class="jbthP"> <td class="jbthP" valign="top" style="width: 194px;"> <p class="jbthP">Chi Phí ( Kết chuyển từ tài khoản loại 6,8)</p> </td> <td class="jbthP" valign="top" style="width: 194px;"> <p class="jbthP">Doanh thu ( Kết chuyển từ tài khoản loại 5,7)</p> </td> </tr> </tbody> </table> <p class="jbthP"><iframe loading="lazy" title="Shark Tank 5| Tập 8: Startup LGBT Gọi Vốn Cả 3 Cá Mập, Startup BĐN Gây Tiếc Nuối Khi Ra Về Tay Trắng" width="708" height="398" src="https://www.youtube.com/embed/WZX2xUX3Ek4?feature=oembed" frameborder="0" allow="accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture" allowfullscreen></iframe></p> <h2 id="ftoc-heading-7" class="Eu2hK ftwp-heading"><span class="ez-toc-section" id="LOAI_TAI_KHOAN_0"></span>LOẠI TÀI KHOẢN 0<span class="ez-toc-section-end"></span></h2> <p class="AbMv6"><strong class="rTqsH">CÁC TÀI KHOẢN NGOÀI BẢNG CÂN<br /> ĐỐI KẾ TOÁN</strong></p> <p class="AbMv6">Loại Tài khoản 0 – Tài khoản ngoài bảng Cân đối kế<br /> toán có 6 tài khoản:- Tài khoản 001 – Tài sản thuê ngoài;- Tài<br /> khoản 002 – Vật tư, hàng hoá nhận giữ hộ, nhận gia công;- Tài khoản<br /> 003 – Hàng hóa nhận bán hộ, nhận ký gửi, ký cược;- Tài khoản 004 –<br /> Nợ khó đòi đã xử lý;- Tài khoản 007 – Ngoại tệ các loại;- Tài khoản<br /> 008 – Dự toán chi sự nghiệp, dự án.</p> <p class="AbMv6">MỜI BẠN XEM THÊM KHÓA KẾ TOÁN<br /> THỰC HÀNH ( Học Kê khai thuế, làm số sách, báo cáo tài chính, thực<br /> hành trên phần mềm Misa, Excel,được học trên chứng từ thực<br /> tế)</p> <p class="AbMv6"><img decoding="async" loading="lazy" alt="phan-huynh-hieu-thao" width="440" height="856" src="https://hoatuoibattu.vn/wp-content/uploads/2022/07/phan-huynh-hieu-thao.png?is-pending-load=1" srcset="data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7" class=" jetpack-lazy-image"/><noscript><img decoding="async" loading="lazy" data-lazy-fallback="1" src="https://hoatuoibattu.vn/wp-content/uploads/2022/07/phan-huynh-hieu-thao.png" alt="phan-huynh-hieu-thao" width="440" height="856"/></noscript></p> <p class="AbMv6"> <img decoding="async" loading="lazy" alt="DSC03244" width="440" height="286" src="https://hoatuoibattu.vn/wp-content/uploads/2022/07/DSC03244.jpg?is-pending-load=1" srcset="data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7" class=" jetpack-lazy-image"/><noscript><img decoding="async" loading="lazy" data-lazy-fallback="1" src="https://hoatuoibattu.vn/wp-content/uploads/2022/07/DSC03244.jpg" alt="DSC03244" width="440" height="286"/></noscript></p> <p class="jbthP">( Lớp học kế toán)</p> <p class="jbthP"><iframe loading="lazy" title="Kế Toán Online- Bài 11: Hướng dẫn hạch toán thực hành tài khoản 112: Tài khoản ngân hàng." width="708" height="398" src="https://www.youtube.com/embed/LUc_XDOmjpw?feature=oembed" frameborder="0" allow="accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture" allowfullscreen></iframe></p> <h4>* Vui lòng liên hệ và đăng kí ghi danh:</h4> <p class="AbMv6">– Hotline: 0918 867 446</p> <p class="AbMv6">– Email: [email protected]</p> <div class="jbthP"> <p class="AbMv6">Bài viết liên quan mới nhất:</p> <p class="AbMv6">Bài viết liên quan gần đây:</p> <p class="AbMv6">Next page<br /> >></p> </div> <h2 id="ftoc-heading-8" class="ftwp-heading"><span class="ez-toc-section" id="Cac_cau_hoi_ve_tai_khoan_loai_1_2_6_8_la_gi"></span> Các câu hỏi về tài khoản loại 1 2 6 8 là gì<span class="ez-toc-section-end"></span></h2> <p> Nếu có bắt kỳ câu hỏi thắc mắt nào vê tài khoản loại 1 2 6 8 là gì hãy cho chúng mình biết nhé, mõi thắt mắt hay góp ý của các bạn sẽ giúp mình cải thiện hơn trong các bài sau nhé </p> <h2 id="ftoc-heading-9" class="ftwp-heading"><span class="ez-toc-section" id="Cac_Hinh_Anh_Ve_tai_khoan_loai_1_2_6_8_la_gi"></span> Các Hình Ảnh Về tài khoản loại 1 2 6 8 là gì<span class="ez-toc-section-end"></span></h2> <p> Các hình ảnh về tài khoản loại 1 2 6 8 là gì đang được Moviee.vn Cập nhập. Nếu các bạn mong muốn đóng góp, Hãy gửi mail về hộp thư [email protected] Nếu có bất kỳ đóng góp hay liên hệ. Hãy Mail ngay cho tụi mình nhé</p> <h2 id="ftoc-heading-10" class="ftwp-heading"><span class="ez-toc-section" id="Tham_khao_thong_tin_ve_tai_khoan_loai_1_2_6_8_la_gi_tai_WikiPedia"></span>Tham khảo thông tin về tài khoản loại 1 2 6 8 là gì tại WikiPedia<span class="ez-toc-section-end"></span></h2> <p> Bạn nên tìm thêm thông tin về <b>tài khoản loại 1 2 6 8 là gì</b> từ web Wikipedia.◄ Tham Gia Cộng Đồng Tại</p> <p>???? Nguồn Tin tại: https://hoatuoibattu.vn/</p> <p>???? Xem Thêm Chủ Đề Liên Quan tại : </p> </div> <p><strong>Kết thúc</strong><br /> Ngoài các bài viết tin tức, bài báo hàng ngày của https://www.kythuatcodienlanh.com/, nguồn nội dung cũng bao gồm các bài viết từ các cộng tác viên chuyên gia đầu ngành về chuỗi kiến thức kỹ thuật điện, điện lạnh, điện tử, cơ khí,…,.. được chia sẽ chủ yếu từ nhiều khía cạnh liên quan chuỗi kiến thức này.<br /> Bạn có thể dành thời gian để xem thêm các chuyên mục nội dung chính với các bài viết tư vấn, chia sẻ mới nhất, các tin tức gần đây từ chuyên gia và đối tác của Chúng tôi. Cuối cùng, với các kiến thức chia sẻ của bài viết, hy vọng góp phần nào kiến thức hỗ trợ cho độc giả tốt hơn trong hoạt động nghề nghiệp cá nhân!<br /> <em>* Ý kiến được trình bày trong bài viết này là của tác giả khách mời và không nhất thiết phải là SEMTEK. Nhân viên tác giả, cộng tác viên biên tập sẽ được liệt kê bên cuối bài viết.</em><br /> Trân trọng,<br /> <strong>Các chuyên mục nội dung liên quan</strong></p> <ul> <li><a href="https://www.kythuatcodienlanh.com/">Trang chủ</a></li> <li><a href="https://www.kythuatcodienlanh.com/chuyen-muc/ky-thuat-dien-tu-dien-lanh/">Kỹ thuật điện tử & Điện lạnh</a></li> </ul> </p><div class='code-block code-block-2' style='margin: 8px 0; clear: both;'> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js?client=ca-pub-2468813145285814" crossorigin="anonymous"></script>  <ins class="adsbygoogle" style="display:block" data-ad-client="ca-pub-2468813145285814" data-ad-slot="3205054829" data-ad-format="auto" data-full-width-responsive="true"></ins> <script> (adsbygoogle = window.adsbygoogle || []).push({}); </script></div>  </div> <div id="post-extra-info"> <div class="theiaStickySidebar"> <div id="single-post-meta" class="post-meta clearfix"><span class="date meta-item tie-icon">3 Tháng Chín, 2022</span><span class="meta-item last-updated">Last Updated: 3 Tháng Chín, 2022</span><div class="tie-alignright"><span class="meta-comment tie-icon meta-item fa-before">0</span><span class="meta-views meta-item "><span class="tie-icon-fire" aria-hidden="true"></span> 11 </span><span class="meta-reading-time meta-item"><span class="tie-icon-bookmark" aria-hidden="true"></span> 6 minutes read</span> </div></div> <div id="share-buttons-top" class="share-buttons share-buttons-top"> <div class="share-links icons-text share-pill"> <a href="https://www.facebook.com/sharer.php?u=https://www.kythuatcodienlanh.com/tinh-chat-tung-loai-tai-khoan-ke-toan-kien-thuc-moi-nam-2023/" rel="external noopener nofollow" title="Facebook" target="_blank" class="facebook-share-btn large-share-button" data-raw="https://www.facebook.com/sharer.php?u={post_link}"> <span class="share-btn-icon tie-icon-facebook"></span> <span class="social-text">Facebook</span> </a> <a href="https://twitter.com/intent/tweet?text=T%C3%ADnh%20Ch%E1%BA%A5t%20T%E1%BB%ABng%20Lo%E1%BA%A1i%20T%C3%A0i%20Kho%E1%BA%A3n%20K%E1%BA%BF%20To%C3%A1n%20ki%E1%BA%BFn%20th%E1%BB%A9c%20m%E1%BB%9Bi%20n%C4%83m%202023&url=https://www.kythuatcodienlanh.com/tinh-chat-tung-loai-tai-khoan-ke-toan-kien-thuc-moi-nam-2023/" rel="external noopener nofollow" title="Twitter" target="_blank" class="twitter-share-btn large-share-button" data-raw="https://twitter.com/intent/tweet?text={post_title}&url={post_link}"> <span class="share-btn-icon tie-icon-twitter"></span> <span class="social-text">Twitter</span> </a> <a href="https://www.linkedin.com/shareArticle?mini=true&url=https://www.kythuatcodienlanh.com/tinh-chat-tung-loai-tai-khoan-ke-toan-kien-thuc-moi-nam-2023/&title=T%C3%ADnh%20Ch%E1%BA%A5t%20T%E1%BB%ABng%20Lo%E1%BA%A1i%20T%C3%A0i%20Kho%E1%BA%A3n%20K%E1%BA%BF%20To%C3%A1n%20ki%E1%BA%BFn%20th%E1%BB%A9c%20m%E1%BB%9Bi%20n%C4%83m%202023" rel="external noopener nofollow" title="LinkedIn" target="_blank" class="linkedin-share-btn large-share-button" data-raw="https://www.linkedin.com/shareArticle?mini=true&url={post_full_link}&title={post_title}"> <span class="share-btn-icon tie-icon-linkedin"></span> <span class="social-text">LinkedIn</span> </a> <a href="https://pinterest.com/pin/create/button/?url=https://www.kythuatcodienlanh.com/tinh-chat-tung-loai-tai-khoan-ke-toan-kien-thuc-moi-nam-2023/&description=T%C3%ADnh%20Ch%E1%BA%A5t%20T%E1%BB%ABng%20Lo%E1%BA%A1i%20T%C3%A0i%20Kho%E1%BA%A3n%20K%E1%BA%BF%20To%C3%A1n%20ki%E1%BA%BFn%20th%E1%BB%A9c%20m%E1%BB%9Bi%20n%C4%83m%202023&media=" rel="external noopener nofollow" title="Pinterest" target="_blank" class="pinterest-share-btn large-share-button" data-raw="https://pinterest.com/pin/create/button/?url={post_link}&description={post_title}&media={post_img}"> <span class="share-btn-icon tie-icon-pinterest"></span> <span class="social-text">Pinterest</span> </a> </div> </div> </div> </div> <div class="clearfix"></div> <script id="tie-schema-json" type="application/ld+json">{"@context":"http:\/\/schema.org","@type":"Article","dateCreated":"2022-09-03T15:35:33+00:00","datePublished":"2022-09-03T15:35:33+00:00","dateModified":"2022-09-03T15:35:35+00:00","headline":"T\u00ednh Ch\u1ea5t T\u1eebng Lo\u1ea1i T\u00e0i Kho\u1ea3n K\u1ebf To\u00e1n ki\u1ebfn th\u1ee9c m\u1edbi n\u0103m 2023","name":"T\u00ednh Ch\u1ea5t T\u1eebng Lo\u1ea1i T\u00e0i Kho\u1ea3n K\u1ebf To\u00e1n ki\u1ebfn th\u1ee9c m\u1edbi n\u0103m 2023","keywords":[],"url":"https:\/\/www.kythuatcodienlanh.com\/tinh-chat-tung-loai-tai-khoan-ke-toan-kien-thuc-moi-nam-2023\/","description":"T\u00ednh Ch\u1ea5t T\u1eebng Lo\u1ea1i T\u00e0i Kho\u1ea3n K\u1ebf To\u00e1n - C\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c m\u1edbi nh\u1ea5t n\u0103m 2023 B\u00e0i vi\u1ebft T\u00ednh Ch\u1ea5t T\u1eebng Lo\u1ea1i T\u00e0i Kho\u1ea3n K\u1ebf To\u00e1n thu\u1ed9c ch\u1ee7 \u0111\u1ec1 v\u1ec1 Th\u1eafc M\u1eaft th\u1eddi gian n\u00e0y \u0111ang \u0111\u01b0\u1ee3c r\u1ea5t nhi\u1ec1u b\u1ea1n quan t\u00e2m \u0111\u00fang","copyrightYear":"2022","articleSection":"K\u1ef9 thu\u1eadt \u0111i\u1ec7n t\u1eed & \u0110i\u1ec7n l\u1ea1nh","articleBody":"T\u00ednh Ch\u1ea5t T\u1eebng Lo\u1ea1i T\u00e0i Kho\u1ea3n K\u1ebf To\u00e1n - C\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c m\u1edbi nh\u1ea5t n\u0103m 2023\r\nB\u00e0i vi\u1ebft T\u00ednh Ch\u1ea5t T\u1eebng Lo\u1ea1i T\u00e0i Kho\u1ea3n K\u1ebf To\u00e1n thu\u1ed9c ch\u1ee7 \u0111\u1ec1 v\u1ec1 Th\u1eafc M\u1eaft th\u1eddi gian n\u00e0y \u0111ang \u0111\u01b0\u1ee3c r\u1ea5t nhi\u1ec1u b\u1ea1n quan t\u00e2m \u0111\u00fang kh\u00f4ng n\u00e0o !! H\u00f4m nay, H\u00e3y c\u00f9ng HoaTuoiBatTu.vn t\u00ecm hi\u1ec3u T\u00ednh Ch\u1ea5t T\u1eebng Lo\u1ea1i T\u00e0i Kho\u1ea3n K\u1ebf To\u00e1n trong b\u00e0i vi\u1ebft h\u00f4m nay nh\u00e9 ! C\u00e1c b\u1ea1n \u0111ang xem ch\u1ee7 \u0111\u1ec1 v\u1ec1 : \u201cT\u00ednh Ch\u1ea5t T\u1eebng Lo\u1ea1i T\u00e0i Kho\u1ea3n K\u1ebf To\u00e1n\u201d \u0110\u00e1nh gi\u00e1 v\u1ec1 T\u00ednh Ch\u1ea5t T\u1eebng Lo\u1ea1i T\u00e0i Kho\u1ea3n K\u1ebf To\u00e1nXem nhanh\n\u0110\u1ec3 l\u00e0m \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n th\u00ec \u0111i\u1ec1u c\u1ed1t l\u1ed7i \u0111\u1ea7u ti\u00ean c\u00e1c\nb\u1ea1n ph\u1ea3i thu\u1ed9c danh m\u1ee5c h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n.\u00a0Sau \u0111\u00e2y trung t\u00e2m s\u1ebd chia s\u1ebd v\u1edbi c\u00e1c b\u1ea1n h\u1ec7 th\u1ed1ng\nt\u00e0i kho\u1ea3n k\u1ebf to\u00e1nB\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap cho c\u00e1c anh ch\u1ecb ch\u01b0a bi\u1ebft g\u00ec\nv\u1ec1 k\u1ebf to\u00e1n c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng qu\u00e1t v\u1ec1 t\u00ednh h\u1ea5t c\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n.\nL\u00e0m n\u1ec1n t\u1ea3ng cho vi\u1ec7c h\u1ecdc ti\u1ebfp c\u00e1c b\u00e0i vi\u1ebft ti\u1ebfp theo \u0111i s\u00e2u v\u00e0o\nv\u1ea5n \u0111\u1ec1 chi ti\u1ebft nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh t\u1ea1i doanh nghi\u1ec7p (nh\u01b0\nK\u1ebf to\u00e1n v\u1eadt t\u01b0, K\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho, k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c\nkho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng, K\u1ebf to\u00e1n doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch\nv\u1ee5; K\u1ebf to\u00e1n c\u00e1c b\u00fat to\u00e1n cu\u1ed1i k\u1ef3 v\u00e0 b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n +Kh\u00f3a\ns\u1ed5\u2026)Lo\u1ea1i T\u00e0i Kho\u1ea3n 1: T\u00c0I S\u1ea2N NG\u1eaeN H\u1ea0NLo\u1ea1i T\u00e0i Kho\u1ea3n\n2: T\u00c0I S\u1ea2N D\u00c0I H\u1ea0NLo\u1ea1i T\u00e0i Kho\u1ea3n 3: N\u1ee2 PH\u1ea2I TR\u1ea2Lo\u1ea1i T\u00e0i Kho\u1ea3n 4:\nV\u1ed0N CH\u1ee6 S\u1ede H\u1eeeULo\u1ea1i T\u00e0i Kho\u1ea3n 5: DOANH THULo\u1ea1i T\u00e0i Kho\u1ea3n 6: CHI PH\u00cd\nS\u1ea2N XU\u1ea4T, KINH DOANHLo\u1ea1i T\u00e0i Kho\u1ea3n 7: THU NH\u1eacP KH\u00c1CLo\u1ea1i T\u00e0i Kho\u1ea3n\n8: CHI PH\u00cd KH\u00c1CLo\u1ea1i T\u00e0i Kho\u1ea3n 9: X\u00c1C \u0110\u1ecaNH K\u1ebeT QU\u1ea2 KINH DOANHLo\u1ea1i\nT\u00e0i Kho\u1ea3n 0: T\u00c0I KHO\u1ea2N NGO\u00c0I B\u1ea2NGNh\u00f3m t\u00e0i kho\u1ea3n lo\u1ea1i 1, lo\u1ea1i 2: \u0110\u00e2y l\u00e0 nh\u00f3m t\u00e0i\nkho\u1ea3n t\u00e0i s\u1ea3n (Lo\u1ea1i 1 l\u00e0 t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n v\u00e0 lo\u1ea1i 2 l\u00e0 t\u00e0i kho\u1ea3n\nt\u00e0i s\u1ea3n d\u00e0i h\u1ea1n).Nh\u00f3m t\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u1ee7a\nto\u00e0n b\u1ed9 t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3 \u1edf doanh nghi\u1ec7p bao g\u1ed3m t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n v\u00e0\nt\u00e0i s\u1ea3n d\u00e0i h\u1ea1n. T\u00ednh ch\u1ea5t c\u1ee7a Nh\u00f3m t\u00e0i kho\u1ea3n lo\u1ea1i 1,2 nh\u01b0 sau:N\u1ee3C\u00f3S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3T\u00e0i s\u1ea3n ph\u00e1t sinh T\u0103ngT\u00e0i s\u1ea3n ph\u00e1t sinh Gi\u1ea3mT\u1ed5ng ph\u00e1t sinh T\u0103ngT\u1ed5ng ph\u00e1t sinh Gi\u1ea3mS\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3S\u1ed0 D\u01af CU\u1ed0I K\u1ef2 = S\u1ed0 D\u01af \u0110\u1ea6U K\u1ef2\n+ Ph\u00e1t sinh T\u0103ng( B\u00ean N\u1ee3) \u2013 Ph\u00e1t sinh Gi\u1ea3m ( B\u00ean C\u00f3)* L\u01b0u \u00fd\u00a0Ri\u00eang c\u00e1c t\u00e0i kho\u1ea3n \u0111i\u1ec1u\nch\u1ec9nh lo\u1ea1i 1;2 (nh\u01b0 T\u00e0i kho\u1ea3n 129; T\u00e0i kho\u1ea3n 139; T\u00e0i kho\u1ea3n 229;\nT\u00e0i kho\u1ea3n 214) l\u00e0 nh\u1eefng t\u00e0i kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh th\u00ecN\u1ee3C\u00f3S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3T\u00e0i s\u1ea3n ph\u00e1t sinh Gi\u1ea3mT\u00e0i s\u1ea3n ph\u00e1t sinh T\u0103ngT\u1ed5ng ph\u00e1t sinh Gi\u1ea3mT\u1ed5ng ph\u00e1t sinh T\u0103ngS\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3Khi tr\u00ecnh b\u00e0y tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n th\u00ec tr\u00ecnh\nb\u00e0y s\u1ed1 ti\u1ec1n c\u1ee7a nh\u1eefng t\u00e0i kho\u1ea3n n\u00e0y th\u00ec tr\u00ecnh b\u00e0y d\u01b0\u1edbi d\u1ea1ng s\u1ed1 \u00e2m.T\u00e0i kho\u1ea3n ph\u1ea3i thu (Nh\u01b0 t\u00e0i kho\u1ea3n 131; T\u00e0i kho\u1ea3n\n1388) l\u00e0 nh\u1eefng t\u00e0i kho\u1ea3n l\u01b0\u1ee1ng t\u00ednh n\u00ean v\u1eeba c\u00f3 s\u1ed1 d\u01b0 b\u00ean n\u1ee3 v\u00e0 v\u1eeba\nc\u00f3 s\u1ed1 d\u01b0 b\u00ean c\u00f3. N\u1ebfu c\u00f3 s\u1ed1 d\u01b0 b\u00ean C\u00f3 th\u00ec tr\u00ecnh b\u00e0y tr\u00ean b\u1ea3ng C\u00e2n\n\u0111\u1ed1i k\u1ebf to\u00e1n \u1edf ph\u1ea7n ngu\u1ed3n v\u1ed1n. N\u1ebfu c\u00f3 s\u1ed1 d\u01b0 b\u00ean N\u1ee3 th\u00ec tr\u00ecnh b\u00e0y\ntr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u1edf ph\u1ea7n T\u00e0i s\u1ea3n.Nh\u00f3m t\u00e0i kho\u1ea3n lo\u1ea1i 3,4: \u0110\u00e2y l\u00e0 nh\u00f3m t\u00e0i kho\u1ea3n\nngu\u1ed3n v\u1ed1n (Lo\u1ea1i 3 l\u00e0 N\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 lo\u1ea1i 4 l\u00e0 Ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf\nh\u1eefu)Nh\u1eefng t\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3\nngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. V\u00e0 \u0111\u00e2y l\u00e0 ngu\u1ed3n v\u1ed1n \u0111\u1ec3 h\u00ecnh th\u00e0nh n\u00ean t\u00e0i\ns\u1ea3n.S\u1ed0 D\u01af CU\u1ed0I K\u1ef2 = S\u1ed0 D\u01af \u0110\u1ea6U K\u1ef2\n+ Ph\u00e1t sinh T\u0103ng( B\u00ean C\u00f3) \u2013 Ph\u00e1t sinh Gi\u1ea3m ( B\u00ean N\u1ee3)N\u1ee3C\u00f3S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3T\u00e0i s\u1ea3n ph\u00e1t sinh Gi\u1ea3mT\u00e0i s\u1ea3n ph\u00e1t sinh T\u0103ngT\u1ed5ng ph\u00e1t sinh Gi\u1ea3mT\u1ed5ng ph\u00e1t sinh T\u0103ngS\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3+ T\u00e0i kho\u1ea3n ngu\u1ed3n v\u1ed1n (lo\u1ea1i 3 v\u00e0 4 ): \u0110\u1ec1u c\u00f3 s\u1ed1 d\u01b0\nC\u00f3 (Ng\u1ecdai tr\u1eeb TK Lo\u1ea1i 3 nh\u01b0 t\u00e0i kho\u1ea3n: 331, 333, 334, 338 l\u00e0 t\u00e0i\nkho\u1ea3n l\u01b0\u1ee1ng t\u00ednh c\u00f3 th\u1ec3 c\u00f3 d\u01b0 n\u1ee3 ho\u1eb7c d\u01b0 c\u00f3) ph\u1ea3n \u00e1nh s\u1ef1 v\u1eadn \u0111\u1ed9ng\nc\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p\n(ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n)Nh\u00f3m T\u00e0i kho\u1ea3n lo\u1ea1i 5,7: T\u00e0i kho\u1ea3n Doanh thu v\u00e0\nThu nh\u1eadp kh\u00e1cT\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh doanh thu v\u00e0 thu nh\u1eadp kh\u00e1c\nc\u1ee7a doanh nghi\u1ec7p. Hay c\u00f2n g\u1ecdi l\u00e0 \u0111\u1ea7u ra c\u1ee7a doanh nghi\u1ec7p. T\u00e0i kho\u1ea3n\nlo\u1ea1i 5 c\u00e0ng l\u1edbn th\u00ec c\u00e0ng t\u1ed1t.N\u1ee3C\u00f3Doanh Thu Ph\u00e1t Sinh Gi\u1ea3mDoanh thu ph\u00e1t sinh T\u0103ngT\u1ed5ng Ph\u00e1t Sinh Gi\u1ea3mT\u1ed5ng ph\u00e1t sinh T\u0103ngT\u00e0i kho\u1ea3n lo\u1ea1i 5 v\u00e0 lo\u1ea1i 7\nkh\u00f4ng c\u00f3 s\u1ed1 d\u01b0.* (Ch\u00fa \u00fd: Ri\u00eang c\u00e1c t\u00e0i kho\u1ea3n 521, 531, 532 l\u00e0\nnh\u1eefng t\u00e0i kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m cho doanh thu n\u00ean c\u00f3 k\u1ebft c\u1ea5u ng\u01b0\u1ee3c\nv\u1edbi t\u00e0i kho\u1ea3n doanh thu)Nh\u00f3m T\u00e0i kho\u1ea3n lo\u1ea1i 6,8: t\u00e0i kho\u1ea3n chi ph\u00edT\u00e0i kho\u1ea3n chi ph\u00ed th\u1ec3 hi\u1ec7n chi ph\u00ed ph\u00e1t sinh c\u1ee7a\ndoanh nghi\u1ec7p. 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N\u1ebfu c\u00e1c b\u1ea1n mong mu\u1ed1n \u0111\u00f3ng g\u00f3p, H\u00e3y g\u1eedi mail v\u1ec1 h\u1ed9p th\u01b0 [email\u00a0protected] N\u1ebfu c\u00f3 b\u1ea5t k\u1ef3 \u0111\u00f3ng g\u00f3p hay li\u00ean h\u1ec7. H\u00e3y Mail ngay cho t\u1ee5i m\u00ecnh nh\u00e9Tham kh\u1ea3o th\u00f4ng tin v\u1ec1 t\u00e0i kho\u1ea3n lo\u1ea1i 1 2 6 8 l\u00e0 g\u00ec t\u1ea1i WikiPedia B\u1ea1n n\u00ean t\u00ecm th\u00eam th\u00f4ng tin v\u1ec1 t\u00e0i kho\u1ea3n lo\u1ea1i 1 2 6 8 l\u00e0 g\u00ec t\u1eeb web Wikipedia.\u25c4 Tham Gia C\u1ed9ng \u0110\u1ed3ng T\u1ea1i???? Ngu\u1ed3n Tin t\u1ea1i: https:\/\/hoatuoibattu.vn\/???? 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Cu\u1ed1i c\u00f9ng, v\u1edbi c\u00e1c ki\u1ebfn th\u1ee9c chia s\u1ebb c\u1ee7a b\u00e0i vi\u1ebft, hy v\u1ecdng g\u00f3p ph\u1ea7n n\u00e0o ki\u1ebfn th\u1ee9c h\u1ed7 tr\u1ee3 cho \u0111\u1ed9c gi\u1ea3 t\u1ed1t h\u01a1n trong ho\u1ea1t \u0111\u1ed9ng ngh\u1ec1 nghi\u1ec7p c\u00e1 nh\u00e2n! \r\n* \u00dd ki\u1ebfn \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong b\u00e0i vi\u1ebft n\u00e0y l\u00e0 c\u1ee7a t\u00e1c gi\u1ea3 kh\u00e1ch m\u1eddi v\u00e0 kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i l\u00e0 SEMTEK. 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