Short-term debt, what is? How to calculate and see the meaning account short-term debt

Nợ ngắn hạn là một trong những thông tin quan trọng trong bảng cân đối kế toán và được các doanh nghiệp, nhà đầu tư đặc biệt quan tâm. Tuy nhiên không phải ai cũng hiểu được hết các khoản mục đó. Hãy cùng AccNet tìm hiểu về nợ ngắn hạn là gì? Cách tính các chỉ tiêu trong nợ ngắn hạn ngay dưới bài viết này nhé.

1. Learn about short-term debt, what is?

In the operation of business often appear short-term debt to rotate capital business. Short-term debt is defined and specified in circular 200 and accounting standards in Vietnam no. 18.

1.1 the Concept of short-term debt, what is?

Nợ ngắn hạn là các khoản nợ doanh nghiệp có trách nhiệm trả trong thời hạn không quá một năm hoặc trong một chu kỳ sản xuất, kinh doanh thông thường.

This is debt that during the production process business made loans to rotate round capital, such as accounts payable to suppliers of goods, raw materials, bank loans, short-term,...

Short-term debts usually are business payment by assets, is often used up within a year. Current assets include cash or accounts receivable of clients.

1.2 significance of short-term debt, what is?

Trong hoạt động sản xuất kinh doanh, nợ luôn phát sinh dù ít hay nhiều, vấn đề đặt ra doanh nghiệp cần phải quản lý tốt các khoản nợ ngắn hạn để hạn chế rủi ro thanh toán. Vậy ý nghĩa của nợ ngắn hạn là gì?

Short-term debt actually intended to supplement funding for the production process, the business of business. Business must regularly monitor the debt and evaluate the possibility of payment in order to optimize cash flow, actively plan and solve problems quickly financially. Solvency is one of the plus points and attract more investors.

On the other hand, liquidity is the most important criteria to banks, finance companies, assess the degree of credibility of the business in the loan capital investment.

2. The account is ranked in the short-term debt of the business is what?

Bạn vừa tìm hiểu khái niệm và ý nghĩa của nợ ngắn hạn là gì? Trong hầu hết doanh nghiệp hiện nay, các khoản được xếp vào nợ ngắn hạn bao gồm:

• Bank loans short term

Most businesses usually bank loans to supplement the account of deficiency, account arising in the process of production and business. Depends on the purpose of use and the period of payment of the business if the loan has a time limit of less than one year are classified as short-term debt.

• The salaries of workers

Typically, the wages of workers who will be business recurring payments each month, so this item is rated on short-term debt of the business. Here can understand the business owe employees a stipend to pay each month.

• Negotiable

Thương phiếu trong nợ ngắn hạn là gì? Thương phiếu là thuật ngữ dùng để chỉ các loại hối phiếu thương mại. Thương phiếu do công ty phát hành nhằm vay vốn trên thị trường chính trong ngắn hạn. Do đó, tổng giá trị thương phiếu doanh nghiệp đã phát hành chính là khoản nợ ngắn hạn của doanh nghiệp.

With the benefit of the issuance of commercial paper is obliged to the payment of the debt by the deadline of the business. This payment consists of principal amount and interest amount of votes for it.

• Corporate INCOME tax payable periodically

CIT is the type of state tax levied directly on the taxable income of the business. Corporate INCOME tax includes the income of the business came from production activities, trading goods and services and is filed under periodic (month, quarter, year). So CIT is also a debt is in short-term debt.

• The account other short-term

In addition to the account belonging to the short-term debt you just point over there the other account as the short-term lease, outstanding payments to suppliers of goods, equipment, machinery, raw material, supplies,...

3. Accounts accounting short-term debts need to know

Nợ ngắn hạn được thể hiện chi tiết bằng các trên bảng cân đối kế toán, các tài khoản kế toán nợ ngắn hạn là gì? Tham khảo ngay bảng bên dưới nhé.

Account name short-term debt	Code	Content reflection	Data based on
Liabilities short sellers	311	Reflect the amount of money must pay to the seller within a period not exceeding 12 months or the business cycle at the time of reporting	Based on balance Have an account 311 “pay to the seller” is listed details for each seller
The buyer pays in advance short term	312	This item reflects the amount the buyer has paid in advance to purchase a product, service, fixed assets, real estate investment..., Business is obliged to provide within 12 months or a production cycle from the time of reporting	Based on the arising of account 131 “receivable of clients,” is open details for each customer
Taxes and other payables to the state budget	313	The total amount of money that a business must pay to the state, including the taxes, fees and other debts	Based on the balance of account 333 “Taxes and other payables to the state budget”
Payables to employees	314	Indicators reflect the total amount of business has not paid for the employee at the time of the report	Based on the balance of accounts 334 “pay employees”
The cost to pay short-term	315	Reflect the outstanding payments due, received goods or services, but no invoice or the cost of the time the statements are not enough vouchers, records,...	Based on the balance of accounts 334 “pay employees”
Pay internal short	316	Is accounts payable in business insider has a time limit within 12 months	The data of accounting is based on the balance of the account, 3362, 3363, and 3368
Pay-in-progress plan construction contracts	317	Reflects the expert deviation of the total amount of accumulated customer to pay in-progress implementation of the plan and the total number of cumulative revenue corresponding to the portion of work completed to the end of the reporting period	Based on the balances of accounts 337 “payment-in-progress construction plans”
Unearned revenue short-term	318	Reflect the revenue has not made corresponding with the obligation to implement in the next 12 months or in a manufacturing business	Based on balance Have an account 3387 “unrealized revenue
Other short-term payables	319	Reflect the debt other payables of the business in the next 12 months or within one production cycle and business	based on the balance of the accounts 338, 138, 334
Loan and debt finance lease short term	320	Is the sum of the loan liabilities of a business for banks, institutions, finance companies, with the term of payment within 12 months	Based on the balance of account 341
Prophylactic short-term payables	321	Reflect the reserves for the account to be paid within 12 months or in a production cycle and business. For example, prophylactic repair of fixed assets, preventive restructuring business,...	Based on balance have an account 352 “redundancy pay”
Bonus, benefits	322	Reflect the fund, bonus, benefits have not yet used at the time of reporting	based on the balance of account 353 “bonus benefits”
The price stabilization fund	323	Reflect the total price stabilization fund existing at the time of the report	based on accounts 357 “price stabilization Fund”
Transactions of buying and selling bonds	324	Reflects the total value of government bonds of the seller not the end of the term of the contract of sale at the time of the report	Based on the balance of accounts 171 “traded bonds”

4. Short-term debt increase or decrease mean?

Bạn đã rõ ý nghĩa của nợ ngắn hạn là gì, nó phản ánh tình hình sức khỏe tài chính của doanh nghiệp. Vậy nợ ngắn hạn tăng hay giảm thể hiện điều gì?

4.1 short-term Debt increase

When short-term debt increase is:

• Short-term debt to pay suppliers increase: the reputation and relationships of the business with good partners.
• Taxes and charges payable to the state rising strong: The taxes paid based on the revenue and profitability of the business. This increase shows the company's earnings are increasing is a sign of good business.
• Pay for workers increase: this item increases expression of the scale, increase the resources of the enterprise. If the increase is not too large, does not correspond with the revenue can financial situation are having problems.
• Loan and debt finance lease boost: When this increase is the expansion scale mining areas of new business. However, businesses must pay attention if loans and financial leasing debts too large will affect the profitability of the company.

4.2 short-term Debt reduction

When short-term debt decrease is:

• Businesses have to pay when buying goods: can see the trust and the relationship between business partners and not good. Business not be accepted late payment.
• Tax and payments on government reduction: can understand the business is active not good, not effective should tax payable state reduction.
• Account to pay the labor reduction: expressing the cut personnel, narrow-scale production and business.
• Loans and borrowings finance lease up: Business growth is slow and can be a sign of the deterioration, scale production and business't be extended.

5. How to calculate short-term debt, what is?

The calculation of short-term debt are very important and necessary for users of financial statements from the accounting and governance to investors. Because short-term liabilities brought to an overall perspective of financial and liquidity of the business. How to calculate specific as follows:

How to determine the coefficient of payments current:

Liquidity ratios current = current Assets / short-term Debt.

How to determine the quick ratio short-term debt:

Quick ratio = Total cash and securities, short-term / short-term liabilities.

Trong đó: Tổng tiền và chứng khoán ngắn hạn = Tài sản lưu động - Hàng tồn kho.

6. Instructions on how to view short-term debt on the financial statements

Chắc hẳn bạn cũng nắm được ý nghĩa của nợ ngắn hạn là gì và nó đóng vai trò quan trọng trong việc phản ánh tình hình tài chính cũng như các vấn đề về tài chính mà doanh nghiệp đang gặp phải. Vì thế, bạn cần biết cách xem mục nợ ngắn hạn trên báo cáo tài chính để kiểm tra, đối chiếu và đưa ra các quyết định tài chính đúng đắn.

The items in short-term debt is presented in detail in the “Liabilities” in the balance sheet of the business. “Liabilities” to show the total amount of debt that a business must pay.

Business can find and view details of short-term debt in the only goal from 311 to 324. From which they can assess the business through the financial angle.

Short-term debt has an important role with respect to production activities and business of the business. AccNet vừa chia sẻ bạn những thông tin về nợ ngắn hạn là gì? Cách xem, cách tính nợ ngắn hạn trên báo cáo tài chính doanh nghiệp. Theo dõi AccNet để cập nhật thêm nhiều thông tin hữu ích về kế toán.