{"id":848,"date":"2026-08-29T02:27:26","date_gmt":"2026-08-29T02:27:26","guid":{"rendered":"https:\/\/aacfplus.com\/?page_id=848"},"modified":"2026-08-29T03:25:38","modified_gmt":"2026-08-29T03:25:38","slug":"bang-dien-giai-viet-tat-cac-thuat-ngu-ke-toan-chuyen-dung","status":"publish","type":"page","link":"https:\/\/aacfplus.com\/?page_id=848","title":{"rendered":"B\u1ea3ng di\u1ec5n gi\u1ea3i vi\u1ebft t\u1eaft c\u00e1c thu\u1eadt ng\u1eef k\u1ebf to\u00e1n chuy\u00ean d\u1ee5ng"},"content":{"rendered":"\t\t
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STT<\/strong><\/th>Thu\u1eadt ng\u1eef<\/strong><\/th>Vi\u1ebft t\u1eaft<\/strong><\/th>\u0110\u1ecbnh ngh\u0129a\/kh\u00e1i ni\u1ec7m\/ch\u00fa th\u00edch<\/strong><\/th>S\u1eed d\u1ee5ng \u1edf C\u0110<\/strong><\/th>Note<\/strong><\/th>\n<\/tr>\n<\/thead>\n
1<\/td>K\u1ebf to\u00e1n t\u00e0i ch\u00ednh<\/td>KTTC<\/td><\/td><\/td><\/td>\n<\/tr>\n
2<\/td>K\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb<\/td>KTQT<\/td><\/td><\/td><\/td>\n<\/tr>\n
3<\/td>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/td>BCTC<\/td><\/td><\/td><\/td>\n<\/tr>\n
4<\/td>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/td>BCTC HN<\/td><\/td><\/td><\/td>\n<\/tr>\n
5<\/td>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/td>BCTHTC\/C\u0110KT<\/td><\/td><\/td><\/td>\n<\/tr>\n
6<\/td>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/td>BCKQH\u0110KD\/BCKQKD<\/td><\/td><\/td><\/td>\n<\/tr>\n
7<\/td>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/td>BCLCTT\/LCTT<\/td><\/td><\/td><\/td>\n<\/tr>\n
8<\/td>Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/td>TMBCTC<\/td><\/td><\/td><\/td>\n<\/tr>\n
9<\/td>T\u00e0i s\u1ea3n<\/td>TS<\/td><\/td><\/td><\/td>\n<\/tr>\n
10<\/td>T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n<\/td>TSNH<\/td><\/td><\/td><\/td>\n<\/tr>\n
11<\/td>T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n<\/td>TSDH<\/td><\/td><\/td><\/td>\n<\/tr>\n
12<\/td>N\u1ee3 ph\u1ea3i tr\u1ea3<\/td>NPT<\/td><\/td><\/td><\/td>\n<\/tr>\n
13<\/td>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/td>VCSH<\/td><\/td><\/td><\/td>\n<\/tr>\n
14<\/td>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/td>TSC\u0110<\/td><\/td><\/td><\/td>\n<\/tr>\n
15<\/td>Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/td>KH TSC\u0110<\/td><\/td><\/td><\/td>\n<\/tr>\n
16<\/td>H\u00e0ng t\u1ed3n kho<\/td>HTK<\/td><\/td><\/td><\/td>\n<\/tr>\n
17<\/td>kho\u1ea3n ph\u1ea3i thu<\/td>KPT<\/td><\/td><\/td><\/td>\n<\/tr>\n
18<\/td>Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i<\/td>Thu\u1ebf TNDN HL<\/td><\/td><\/td><\/td>\n<\/tr>\n
19<\/td>Nguy\u00ean gi\u00e1<\/td>NG<\/td><\/td><\/td><\/td>\n<\/tr>\n
20<\/td>Gi\u00e1 g\u1ed1c<\/td>GG<\/td><\/td><\/td><\/td>\n<\/tr>\n
21<\/td>Gi\u00e1 tr\u1ecb ghi s\u1ed5 (c\u1ee7a k\u1ebf to\u00e1n)\/ gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch (c\u1ee7a t\u00e0i ch\u00ednh)<\/td>GTGS<\/td><\/td><\/td><\/td>\n<\/tr>\n
22<\/td>Gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd<\/td>GTHL<\/td><\/td><\/td><\/td>\n<\/tr>\n
23<\/td>Gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng<\/td>GTTT<\/td><\/td><\/td><\/td>\n<\/tr>\n
24<\/td>Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i (=Gi\u00e1 tr\u1ecb thu\u1ea7n-Net Value)<\/td>GTCL<\/td>d\u00f9ng v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (b\u1eb1ng Nguy\u00ean gi\u00e1 tr\u1eeb \u0111i Hao m\u00f2n l\u0169y k\u1ebf).<\/td><\/td><\/td>\n<\/tr>\n
25<\/td>Gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c - NRV<\/td>GTT<\/td>d\u00f9ng v\u1edbi HTK (b\u1eb1ng Gi\u00e1 b\u00e1n \u01b0\u1edbc t\u00ednh tr\u1eeb \u0111i Chi ph\u00ed ho\u00e0n thi\u1ec7n v\u00e0 Chi ph\u00ed b\u00e1n h\u00e0ng)<\/td><\/td><\/td>\n<\/tr>\n
26<\/td>Gi\u00e1 tr\u1ecb thu\u1ea7n c\u1ee7a kho\u1ea3n ph\u1ea3i thu<\/td>GTTKPT<\/td>(b\u1eb1ng T\u1ed5ng s\u1ed1 ti\u1ec1n kh\u00e1ch h\u00e0ng n\u1ee3 tr\u1eeb \u0111i D\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i)<\/td><\/td><\/td>\n<\/tr>\n
27<\/td>Gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 thu h\u1ed3i<\/td><\/td>Gi\u00e1 tr\u1ecb cao h\u01a1n gi\u1eefa Gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd tr\u1eeb \u0111i chi ph\u00ed b\u00e1n v\u00e0 Gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n. (Th\u01b0\u1eddng \u00e1p d\u1ee5ng trong suy gi\u1ea3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n)<\/td><\/td><\/td>\n<\/tr>\n
28<\/td>Gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i<\/td>GTHT<\/td><\/td><\/td><\/td>\n<\/tr>\n
29<\/td>Gi\u00e1 tr\u1ecb t\u01b0\u01a1ng lai<\/td>GTTL<\/td><\/td><\/td><\/td>\n<\/tr>\n
30<\/td>B\u00e1o c\u00e1o s\u1ea3n xu\u1ea5t<\/td>BCSX<\/td><\/td><\/td><\/td>\n<\/tr>\n
31<\/td>Chi ph\u00ed s\u1ea3n xu\u1ea5t<\/td>CPSX<\/td><\/td><\/td><\/td>\n<\/tr>\n
32<\/td>Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp<\/td>CP NVL TT<\/td><\/td><\/td><\/td>\n<\/tr>\n
33<\/td>Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/td>CP NC TT<\/td><\/td><\/td><\/td>\n<\/tr>\n
34<\/td>Chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/td>CP SXC<\/td><\/td><\/td><\/td>\n<\/tr>\n
35<\/td>Gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m<\/td>Z<\/td><\/td><\/td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-848","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/pages\/848","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/aacfplus.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=848"}],"version-history":[{"count":4,"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/pages\/848\/revisions"}],"predecessor-version":[{"id":857,"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/pages\/848\/revisions\/857"}],"wp:attachment":[{"href":"https:\/\/aacfplus.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=848"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}