Khau hao

Tags: bang can doi ke toan, chi phi khau hao, phuong phap khau hao, chi phi dau tu, tuong ung voi, cua tai san, duoc goi la, duoc su dung, doanh thu, gia tri, uoc tinh, the hien, lien quan, doi voi, tien


Khau hao

Phi ton cho bat dong san va thiet bi the hien su chuyen giao cac nguon von sang tai san duoc su dung thong thuong trong nhieu ky.

Khai niem ke toan ve doanh thu tuong ung voi cac chi phi lien quan doi hoi chi phi dau tu phai phu hop voi doanh thu tu viec su dung chung. Doi voi nha xuong va trang thiet bi, luong chi phi tuong ung voi doanh thu duoc goi la khau hao.

Khau hao la khoan chi phi phi tien mat lam giam dang ke gia tri tai san ghi trong bang can doi ke toan qua thoi gian uoc tinh su dung tai san do. Vi du, neu Cong ty Amalgamated mua mot may uon kim loai tri gia 50.000 USD (duoc giao va lap dat), co vong doi su dung du kien tren 20 nam, thi cu moi nam cong ty co the chi mot phan cua 50.000 USD so voi doanh thu va keo dai trong 20 nam. Dieu nay se giam dan thu nhap chiu thue cua cong ty. Dong thoi, cac ke toan vien cua Cong ty Amalgamated se giam gia tri cua may ghi trong bang can doi ke toan mot ty le tuong duong cho den khi gia tri cua thiet bi do bang 0.

Can ghi nho thuat ngu “chi phi phi tien mat”. Mac du khoan khau hao duoc liet ke la chi phi trong bao cao thu nhap, nhung thuc te cong ty khong so huu khoan tien do - khong giong nhu cac loai chi phi khac: tien luong, tien mua hang, tien tien ich, buu phi... Khau hao chi don thuan la cach tien loi (du khong hoan hao) de nhan biet nhung mon tai san nao do hao mon hoac dan mat gia tri san xuat va phai duoc thay the.

Neu tai san la tai nguyen thien nhien, nhu dat rung hoac khoang san, nhung phi ton tuong tu se duoc goi la su can kiet. Neu la tai san vo hinh (vi du: bang sang che), chi phi goc se duoc tru dan qua cac ky ke toan khi thu duoc loi ich, hoac trong vai truong hop, qua mot ky tuy chon nao do.

Hieu duoc y nghia don gian nay ve khau hao se giup ban rat nhieu trong viec quan ly. Sau day la cac khia canh chi tiet hon ve khau hao.

Chi phi tai san co dinh

Chi phi tai san co dinh va so tien duoc neu ban dau trong cac bao cao bao gom: tong chi phi can thiet de tai san do san sang phuc vu hoat dong cua doanh nghiep, nghia la ngoai gia duoc quy dinh hop phap cua mot tai san, ban phai them vao chi phi giao hang, lap dat, huan luyen nhan vien, va dieu chinh co so ha tang can thiet de su dung tai san nhu da hoach dinh.

Uoc tinh khau hao

Gia tri ton du cua tai san duoc uoc tinh tai thoi diem bat dau vong doi cua tai san do. Gia tri ton du la gia ban tai san ma chu so huu mong muon thu lai khi ban, thap hon cac chi phi di doi khi no khong con co ich doi voi cong ty. Su chenh lech giua chi phi va gia tri ton du duoc goi la chi phi khau hao. Chi phi khau hao nay phai phu hop voi doanh thu dat duoc trong nhung ky ke toan, trong do co su dung den tai san. Sau day la mot vi du: Cong ty Amalgamated su dung mot lo nung trong phong thi nghiem voi muc dich phat trien mot so hop kim moi nham san xuat cac moc treo bang kim loai cho nhung mat hang gia treo cao cap moi cua cong ty.

Khi chung ta da xac dinh duoc chi phi khau hao, viec con lai can phai lam la chon mot phuong phap de phan bo chi phi do cho cac ky ke toan khi tai san duoc su dung de tao ra doanh thu. Trong khi phan bo chi phi khau hao nay, bat ky phuong phap nao cung deu duoc chap nhan. Mac du nhung phuong phap nay co the duoc su dung kha tuy tien, tuy nhien chung dap ung duoc hai tieu chuan sau. Thu nhat, luong chi phi khau hao duoc tinh khong phu thuoc vao su thao tung cua cap quan ly theo cach khien thu nhap cua cong ty trong bat cu ky ke toan nao cung co the bi sai lech that thuong. Thu hai, nhung khoan duoc tinh giong voi khoan tut giam gia tri tai san duoc do tren co so chi phi goc.

Chung ta se thao luan ve hai phuong phap khau hao nay qua hai bien the: khau hao duong thang va khau hao giam dan voi ty suat khong doi. Moi phuong phap deu co nhung uu diem rieng.

Khau hao duong thang

Trong phuong phap khau hao duong thang, mot phan chi phi khau hao tuong ung duoc tinh hang nam theo mot so tieu chuan do thoi gian tuoi tho cua tai san. Theo phuong phap nay, khoan tien tinh cho chi phi luon duoc tich luy va the hien tren bang can doi ke toan la khoan khau tru tu chi phi goc cua tai san. Phuong phap khau hao luy ke nay luon lien quan den tai san tuong ung, va lien quan den phan bu tru can doi chi phi goc cua tai san da duoc xu ly tuong ung so voi doanh thu. Bang 3-2 the hien cach uoc tinh khau hao tai san lo nung moi cua Cong ty Amalgamated theo phuong phap khau hao duong thang. Phuong phap nay su dung vong doi uoc tinh la 5 nam, hoac cong suat nung chay kim loai trong suot vong doi uoc tinh cho lo nung va trien vong san xuat cua cong ty.

Nguon: Tai chinh danh cho nguoi quan ly - First News va NXB Tong hop TPHCM

Khau hao
Viet Bao
Tìm hiểu: bang can doi ke toan, chi phi khau hao, phuong phap khau hao, chi phi dau tu, tuong ung voi, cua tai san, duoc goi la, duoc su dung, doanh thu, gia tri, uoc tinh, the hien, lien quan, doi voi, tien

Xem Bản Tiếng Việt Có Dấu: Khấu hao

Ban co the doc ban tieng Viet co dau cua bai viet Khấu hao bang cach nhan chuot vao duong dan tren.

Lien he ve tin Khau hao

Nhan xet, hay lien he ve tin Khau hao co the gui bang duong dan o duoi. Ban nen gui kem tieu de bai viet Khau hao de lam tham khao. Bai viet nay thuoc chuyen de Tac pham trong chuyen muc Van hoa.

Cac tin khac:

Xem tiep ... Tac pham
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