{"id":2249,"date":"2025-10-08T08:45:38","date_gmt":"2025-10-08T01:45:38","guid":{"rendered":"http:\/\/kthtx.vn\/?p=2249"},"modified":"2025-10-08T08:45:39","modified_gmt":"2025-10-08T01:45:39","slug":"phan-biet-doanh-thu-va-thu-nhap","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2025\/10\/08\/phan-biet-doanh-thu-va-thu-nhap\/","title":{"rendered":"Ph\u00e2n bi\u1ec7t Doanh Thu v\u00e0 Thu Nh\u1eadp"},"content":{"rendered":"\n

Doanh thu (Revenue)<\/strong> l\u00e0 m\u1ed9t ph\u1ea7n ch\u00ednh y\u1ebfu v\u00e0 c\u1ed1t l\u00f5i t\u1ea1o n\u00ean Thu nh\u1eadp (Income)<\/strong> t\u1ed5ng th\u1ec3 c\u1ee7a m\u1ed9t doanh nghi\u1ec7p.<\/p>\n\n\n\n

D\u01b0\u1edbi \u0111\u00e2y l\u00e0 ph\u00e2n t\u00edch chuy\u00ean s\u00e2u v\u1ec1 \u0111i\u1ec3m gi\u1ed1ng v\u00e0 kh\u00e1c nhau gi\u1eefa Doanh thu v\u00e0 Thu nh\u1eadp:<\/p>\n\n\n\n

1. \u0110i\u1ec3m Gi\u1ed1ng Nhau<\/h2>\n\n\n\n

C\u1ea3 Doanh thu<\/strong> v\u00e0 Thu nh\u1eadp<\/strong> \u0111\u1ec1u l\u00e0 c\u00e1c ch\u1ec9 ti\u00eau kinh t\u1ebf c\u01a1 b\u1ea3n, th\u1ec3 hi\u1ec7n d\u00f2ng gi\u00e1 tr\u1ecb d\u01b0\u01a1ng m\u00e0 doanh nghi\u1ec7p t\u1ea1o ra trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n.<\/p>\n\n\n\n

  • T\u0103ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu:<\/strong> C\u1ea3 hai \u0111\u1ec1u \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 y\u1ebfu t\u1ed1 l\u00e0m t\u0103ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (Equity) c\u1ee7a doanh nghi\u1ec7p (tr\u01b0\u1edbc khi tr\u1eeb \u0111i chi ph\u00ed).<\/li>
  • \u0110o l\u01b0\u1eddng hi\u1ec7u su\u1ea5t:<\/strong> C\u1ea3 hai \u0111\u1ec1u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t kinh doanh v\u00e0 kh\u1ea3 n\u0103ng t\u1ea1o ra gi\u00e1 tr\u1ecb c\u1ee7a doanh nghi\u1ec7p.<\/li>
  • Nguy\u00ean t\u1eafc ghi nh\u1eadn:<\/strong> C\u1ea3 hai \u0111\u1ec1u tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n d\u1ed3n t\u00edch (Accrual Basis), t\u1ee9c l\u00e0 \u0111\u01b0\u1ee3c ghi nh\u1eadn khi ch\u00fang ph\u00e1t sinh, kh\u00f4ng nh\u1ea5t thi\u1ebft l\u00e0 khi ti\u1ec1n m\u1eb7t \u0111\u01b0\u1ee3c thu v\u1ec1.<\/li><\/ul>\n\n\n\n
    \n\n\n\n

    2. \u0110i\u1ec3m Kh\u00e1c Bi\u1ec7t (Ph\u00e2n lo\u1ea1i theo Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam)<\/h2>\n\n\n\n

    S\u1ef1 kh\u00e1c bi\u1ec7t n\u1eb1m \u1edf ph\u1ea1m vi<\/strong> v\u00e0 ngu\u1ed3n g\u1ed1c ph\u00e1t sinh<\/strong>. Thu nh\u1eadp<\/strong> c\u00f3 ph\u1ea1m vi r\u1ed9ng h\u01a1n Doanh thu<\/strong>.<\/p>\n\n\n\n

    \u0110\u1eb7c \u0111i\u1ec3m<\/td>Doanh thu (Revenue)<\/td>Thu nh\u1eadp (Income)<\/td><\/tr><\/thead>
    Ph\u1ea1m vi<\/strong><\/td>H\u1eb9p h\u01a1n (L\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a Thu nh\u1eadp).<\/td>R\u1ed9ng h\u01a1n (Bao g\u1ed3m Doanh thu v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c).<\/td><\/tr>
    Ngu\u1ed3n g\u1ed1c<\/strong><\/td>Ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed1t l\u00f5i, th\u01b0\u1eddng xuy\u00ean<\/strong> c\u1ee7a doanh nghi\u1ec7p.<\/td>Ph\u00e1t sinh t\u1eeb t\u1ea5t c\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng<\/strong> c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m ho\u1ea1t \u0111\u1ed9ng c\u1ed1t l\u00f5i, ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng b\u1ea5t th\u01b0\u1eddng kh\u00e1c.<\/td><\/tr>
    C\u00e1c lo\u1ea1i<\/strong><\/td>Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/strong> (Net Sales\/Service Revenue).<\/td>1. Doanh thu<\/strong> (Revenue). 2. Thu nh\u1eadp Ho\u1ea1t \u0111\u1ed9ng T\u00e0i ch\u00ednh<\/strong>(Financial Income). 3. Thu nh\u1eadp Kh\u00e1c<\/strong> (Other Income).<\/td><\/tr>
    C\u00f4ng th\u1ee9c<\/strong><\/td>Ch\u1ec9 l\u00e0 m\u1ed9t ch\u1ec9 ti\u00eau.<\/td>L\u1ee3i nhu\u1eadn (Profit) = Thu nh\u1eadp<\/strong> (T\u1ed5ng) – Chi ph\u00ed<\/strong> (T\u1ed5ng).<\/td><\/tr>
    V\u1ecb tr\u00ed tr\u00ean B\u00e1o c\u00e1o KQKD<\/strong><\/td>L\u00e0 ch\u1ec9 ti\u00eau \u0111\u1ea7u ti\u00ean, th\u01b0\u1eddng \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 Doanh thu thu\u1ea7n<\/strong>.<\/td>Xu\u1ea5t hi\u1ec7n \u1edf nhi\u1ec1u d\u00f2ng, t\u1ea1o th\u00e0nh c\u00e1c ch\u1ec9 ti\u00eau l\u1ee3i nhu\u1eadn trung gian (V\u00ed d\u1ee5: L\u1ee3i nhu\u1eadn g\u1ed9p, L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf).<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    Xu\u1ea5t sang Trang t\u00ednh<\/p>\n\n\n\n

    Ph\u00e2n t\u00edch Chi ti\u1ebft c\u00e1c Lo\u1ea1i Thu nh\u1eadp<\/h3>\n\n\n\n

    Theo c\u1ea5u tr\u00fac B\u00e1o c\u00e1o K\u1ebft qu\u1ea3 Ho\u1ea1t \u0111\u1ed9ng Kinh doanh (B\u00e1o c\u00e1o L\u00e3i\/L\u1ed7) chu\u1ea9n, Thu nh\u1eadp<\/strong> \u0111\u01b0\u1ee3c chia th\u00e0nh ba nh\u00f3m ch\u00ednh, trong \u0111\u00f3 Doanh thu l\u00e0 nh\u00f3m l\u1edbn nh\u1ea5t:<\/p>\n\n\n\n

    1. Doanh thu (Revenue)<\/h4>\n\n\n\n

    L\u00e0 kho\u1ea3n thu ch\u00ednh t\u1eeb vi\u1ec7c b\u00e1n s\u1ea3n ph\u1ea9m\/h\u00e0ng h\u00f3a<\/strong> ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5<\/strong>. \u0110\u00e2y l\u00e0 ngu\u1ed3n ti\u1ec1n t\u1ec7 h\u00f3a n\u0103ng l\u1ef1c c\u1ed1t l\u00f5i c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n

    • V\u00ed d\u1ee5:<\/em> Ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c b\u00e1n \u0111i\u1ec7n tho\u1ea1i (\u0111\u1ed1i v\u1edbi c\u00f4ng ty s\u1ea3n xu\u1ea5t \u0111i\u1ec7n tho\u1ea1i), ti\u1ec1n ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n (\u0111\u1ed1i v\u1edbi c\u00f4ng ty lu\u1eadt).<\/li><\/ul>\n\n\n\n

      2. Thu nh\u1eadp Ho\u1ea1t \u0111\u1ed9ng T\u00e0i ch\u00ednh (Financial Income)<\/h4>\n\n\n\n

      L\u00e0 kho\u1ea3n thu ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh. \u0110\u00e2y l\u00e0 c\u00e1c kho\u1ea3n thu th\u01b0\u1eddng xuy\u00ean nh\u01b0ng kh\u00f4ng ph\u1ea3i t\u1eeb s\u1ea3n ph\u1ea9m\/d\u1ecbch v\u1ee5 c\u1ed1t l\u00f5i.<\/p>\n\n\n\n

      • V\u00ed d\u1ee5:<\/em> Ti\u1ec1n l\u00e3i nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c kho\u1ea3n cho vay, c\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c chia t\u1eeb c\u00e1c c\u00f4ng ty \u0111\u1ea7u t\u01b0, l\u1ee3i nhu\u1eadn t\u1eeb b\u00e1n ch\u1ee9ng kho\u00e1n, l\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i.<\/li><\/ul>\n\n\n\n

        3. Thu nh\u1eadp Kh\u00e1c (Other Income)<\/h4>\n\n\n\n

        L\u00e0 kho\u1ea3n thu ph\u00e1t sinh t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng b\u1ea5t th\u01b0\u1eddng, kh\u00f4ng th\u01b0\u1eddng xuy\u00ean<\/strong> ho\u1eb7c ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng ch\u00ednh v\u00e0 t\u00e0i ch\u00ednh.<\/p>\n\n\n\n

        • V\u00ed d\u1ee5:<\/em> Thu nh\u1eadp t\u1eeb vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, ti\u1ec1n \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf.<\/li><\/ul>\n\n\n\n
          \n\n\n\n

          3. T\u1ed5ng k\u1ebft<\/h2>\n\n\n\n

          \u0110\u1ec3 d\u1ec5 h\u00ecnh dung:<\/p>\n\n\n\n

          • N\u1ebfu Thu nh\u1eadp<\/strong> l\u00e0 “T\u1ed5ng s\u1ed1 ti\u1ec1n v\u00e0o”<\/strong> c\u1ee7a ng\u00f4i nh\u00e0 (t\u1ea5t c\u1ea3 c\u00e1c ngu\u1ed3n), th\u00ec Doanh thu<\/strong> ch\u00ednh l\u00e0 “Ti\u1ec1n l\u01b0\u01a1ng h\u00e0ng th\u00e1ng”<\/strong> (ngu\u1ed3n thu ch\u00ednh, c\u1ed1t l\u00f5i).<\/li>
          • Doanh thu<\/strong> d\u00f9ng \u0111\u1ec3 t\u00ednh L\u1ee3i nhu\u1eadn g\u1ed9p (Gross Profit)<\/strong>, trong khi T\u1ed5ng Thu nh\u1eadp<\/strong> (bao g\u1ed3m c\u1ea3 doanh thu, t\u00e0i ch\u00ednh v\u00e0 kh\u00e1c) d\u00f9ng \u0111\u1ec3 t\u00ednh L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf (EBT)<\/strong>.<\/li><\/ul>\n\n\n\n

            T\u00f3m l\u1ea1i, Doanh thu<\/strong> l\u00e0 th\u01b0\u1edbc \u0111o tr\u1ef1c ti\u1ebfp nh\u1ea5t v\u1ec1 quy m\u00f4 th\u1ecb tr\u01b0\u1eddng v\u00e0 kh\u1ea3 n\u0103ng b\u00e1n h\u00e0ng c\u1ee7a doanh nghi\u1ec7p, c\u00f2n Thu nh\u1eadp<\/strong> l\u00e0 th\u01b0\u1edbc \u0111o to\u00e0n di\u1ec7n h\u01a1n v\u1ec1 kh\u1ea3 n\u0103ng t\u1ea1o ra gi\u00e1 tr\u1ecb kinh t\u1ebf t\u1eeb t\u1ea5t c\u1ea3 c\u00e1c ngu\u1ed3n l\u1ef1c.<\/p>\n","protected":false},"excerpt":{"rendered":"

            Doanh thu (Revenue) l\u00e0 m\u1ed9t ph\u1ea7n ch\u00ednh y\u1ebfu v\u00e0 c\u1ed1t l\u00f5i t\u1ea1o n\u00ean Thu nh\u1eadp (Income) t\u1ed5ng th\u1ec3 c\u1ee7a m\u1ed9t doanh nghi\u1ec7p. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 ph\u00e2n t\u00edch chuy\u00ean s\u00e2u v\u1ec1 \u0111i\u1ec3m gi\u1ed1ng v\u00e0 kh\u00e1c nhau gi\u1eefa Doanh thu v\u00e0 Thu nh\u1eadp: 1. \u0110i\u1ec3m Gi\u1ed1ng Nhau C\u1ea3 Doanh thu v\u00e0 Thu nh\u1eadp \u0111\u1ec1u l\u00e0 c\u00e1c ch\u1ec9 ti\u00eau kinh t\u1ebf c\u01a1 b\u1ea3n, th\u1ec3 hi\u1ec7n … <\/p>\n","protected":false},"author":1,"featured_media":2036,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[9],"tags":[164,190],"class_list":["post-2249","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-quan-tri-tai-chinh","tag-doanh-thu","tag-thu-nhap","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2249","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/comments?post=2249"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2249\/revisions"}],"predecessor-version":[{"id":2250,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2249\/revisions\/2250"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/2036"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=2249"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=2249"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=2249"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}