{"id":704,"date":"2016-12-24T10:56:08","date_gmt":"2016-12-24T03:56:08","guid":{"rendered":"http:\/\/robostock.vn\/web\/?p=704"},"modified":"2016-12-24T10:56:08","modified_gmt":"2016-12-24T03:56:08","slug":"doc-hieu-bctc","status":"publish","type":"post","link":"https:\/\/robostock.vn\/web\/doc-hieu-bctc\/","title":{"rendered":"\u0110\u1ecdc hi\u1ec3u bctc"},"content":{"rendered":"

Ch\u00fang ta c\u1ea7n s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 ph\u00e2n t\u00edch v\u00e0 tr\u1ea3 l\u1eddi c\u00e1c c\u00e2u h\u1ecfi trong qu\u00e1 tr\u00ecnh \u0111\u1ecbnh gi\u00e1.<\/p>\n

1. T\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty tr\u1ecb gi\u00e1 bao nhi\u00eau? T\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty c\u00f3 th\u1ec3 t\u1ed3n d\u01b0\u1edbi v\u00e0i d\u1ea1ng, v\u00e0 m\u1ed7i lo\u1ea1i \u0111\u00f3ng g\u00f3p t\u1ea1o ra doanh thu th\u1ebf n\u00e0o?<\/p>\n

2. C\u00f4ng ty huy \u0111\u1ed9ng v\u1ed1n \u0111\u1ec3 t\u00e0i tr\u1ee3 cho nh\u1eefng t\u00e0i s\u1ea3n n\u00e0y b\u1eb1ng c\u00e1ch n\u00e0o? Trong c\u00e1c t\u00e0i s\u1ea3n \u0111\u00e3 mua, c\u00f4ng ty c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n c\u1ed5 ph\u1ea7n ho\u1eb7c ti\u1ec1n \u0111i vay.<\/p>\n

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3. Kh\u1ea3 n\u0103ng sinh l\u1ee3i c\u1ee7a nh\u1eefng t\u00e0i s\u1ea3n n\u00e0y nh\u01b0 th\u1ebf n\u00e0o? M\u1ed9t kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u1ed1t l\u00e0 m\u1ed9t kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111em l\u1ea1i l\u1ee3i nhu\u1eadn cao h\u01a1n chi ph\u00ed s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n \u0111\u1ec3 t\u00e0i tr\u1ee3 ch\u00fang. \u0110\u1ec3 \u0111\u00e1nh gi\u00e1 nh\u1eefng kho\u1ea3n \u0111\u1ea7u t\u01b0 m\u00e0 c\u00f4ng ty \u0111\u00e3 th\u1ef1c hi\u1ec7n c\u00f3 ph\u1ea3i l\u00e0 nh\u1eefng kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u1ed1t hay kh\u00f4ng th\u00ec ch\u00fang ta c\u1ea7n \u01b0\u1edbc t\u00ednh m\u1ee9c l\u1ee3i nhu\u1eadn m\u00e0 ch\u00fang \u0111ang t\u1ea1o ra, ch\u00fang ta c\u1ea7n nghi\u00ean c\u1ee9u k\u1ef9 ch\u00fang th\u00f4ng qua m\u1ee5c c\u00f4ng ty con v\u00e0 c\u00f4ng ty li\u00ean k\u1ebft.<\/p>\n

4. \u0110\u1ea7u ti\u00ean ch\u00fang ta ph\u1ea3i \u01b0\u1edbc t\u00ednh m\u1ee9c \u0111\u1ed9 r\u1ee7i ro c\u1ee7a kho\u1ea3n \u0111\u1ea7u t\u01b0 l\u00e0 bao nhi\u00eau v\u00e0 ch\u00fang \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn m\u1ed9t c\u00f4ng ty nh\u01b0 th\u1ebf n\u00e0o?<\/p>\n

B\u00c1O C\u00c1O K\u1ebe TO\u00c1N C\u01a0 B\u1ea2N<\/p>\n

B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n t\u00f3m t\u1eaft t\u00e0i s\u1ea3n do c\u00f4ng ty s\u1edf h\u1eefu, gi\u00e1 tr\u1ecb c\u1ee7a ch\u00fang v\u00e0 c\u01a1 c\u1ea5u n\u1ee3 vay.<\/p>\n

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B\u1ea3ng b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh cung c\u1ea5p v\u1ec1 doanh thu, chi ph\u00ed c\u1ee7a c\u00f4ng ty v\u00e0 thu nh\u1eadp cu\u1ed1i c\u00f9ng do c\u00f4ng ty t\u1ea1o ra trong m\u1ed9t giai \u0111o\u1ea1n, c\u00f3 th\u1ec3 l\u00e0 qu\u00fd ho\u1eb7c n\u0103m.<\/p>\n

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B\u1ea3ng b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 tr\u00ecnh b\u00e0y chi ti\u1ebft nh\u1eefng l\u1ea7n thu chi ti\u1ec1n m\u1eb7t c\u1ee7a c\u00f4ng ty cho ho\u1ea1t \u0111\u1ed9ng kinh doanh, \u0111\u1ea7u t\u01b0 v\u00e0 t\u00e0i ch\u00ednh trong m\u1ed9t th\u1eddi k\u1ef3, gi\u1ea3i th\u00edch v\u1ec1 d\u00f2ng ti\u1ec1n ph\u00e1t sinh m\u1edbi trong k\u1ef3 v\u00e0 t\u1ea1i sao s\u1ed1 d\u01b0 ti\u1ec1n m\u1eb7t c\u1ee7a k\u1ef3 \u0111\u00f3 l\u1ea1i thay \u0111\u1ed5i.<\/p>\n

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– \u0110o l\u01b0\u1eddng v\u00e0 \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n<\/p>\n

Mu\u1ed1n bi\u1ebft c\u00f4ng ty \u0111ang s\u1edf h\u1eefu nh\u1eefng lo\u1ea1i t\u00e0i s\u1ea3n n\u00e0o, gi\u00e1 tr\u1ecb c\u1ee7a nh\u1eefng t\u00e0i s\u1ea3n \u0111\u00f3 v\u00e0 kh\u1ea3 n\u0103ng sai l\u1ec7ch c\u1ee7a gi\u00e1 tr\u1ecb n\u00e0y l\u00e0 bao nhi\u00eau.<\/p>\n

– Nguy\u00ean l\u00fd k\u1ebf to\u00e1n c\u01a1 b\u1ea3n trong \u0111o l\u01b0\u1eddng t\u00e0i s\u1ea3n: T\u00e0i s\u1ea3n l\u00e0 b\u1ea5t k\u1ef3 ngu\u1ed3n n\u00e0o c\u00f3 kh\u1ea3 n\u0103ng t\u1ea1o ra d\u00f2ng ti\u1ec1n v\u00e0o ho\u1eb7c l\u00e0m gi\u1ea3m d\u00f2ng ti\u1ec1n ra trong t\u01b0\u01a1ng lai.<\/p>\n

– M\u1ed7i lo\u1ea1i t\u00e0i s\u1ea3n c\u00f3 m\u1ed9t h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf v\u1ec1 \u0111\u1ecbnh gi\u00e1 ri\u00eang nh\u01b0ng c\u00e1ch th\u1ee9c \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n trong c\u00e1c b\u00e1o c\u00e1o k\u1ebf to\u00e1n lu\u00f4n c\u00f3 ba nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n:<\/p>\n

1. Tin t\u01b0\u1edfng tuy\u1ec7t \u0111\u1ed1i v\u00e0o gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch v\u00e0 coi \u0111\u00f3 l\u00e0 gi\u00e1 tr\u1ecb \u01b0\u1edbc l\u01b0\u1ee3ng ch\u00ednh x\u00e1c nh\u1ea5t.<\/p>\n

2. Kh\u00f4ng tin t\u01b0\u1edfng v\u00e0o th\u1ecb tr\u01b0\u1eddng ho\u1eb7c gi\u00e1 tr\u1ecb \u01b0\u1edbc t\u00ednh: Quy \u01b0\u1edbc k\u1ebf to\u00e1n l\u00e0 kh\u00f4ng tin t\u01b0\u1edfng v\u00e0o gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng v\u00ec cho r\u1eb1ng n\u00f3 qu\u00e1 d\u1ec5 bi\u1ebfn \u0111\u1ed9ng v\u00e0 b\u1ecb thao t\u00fang \u0111\u1ec3 c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng l\u00e0m c\u01a1 s\u1edf \u01b0\u1edbc t\u00ednh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n. Th\u1eadm ch\u00ed s\u1ef1 nghi ng\u1edd c\u00f2n t\u0103ng l\u00ean khi gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh l\u1ea1i d\u1ef1a tr\u00ean d\u00f2ng ti\u1ec1n k\u1ef3 v\u1ecdng trong t\u01b0\u01a1ng lai.<\/p>\n

3. C\u00f3 xu h\u01b0\u1edbng \u0111\u1ecbnh gi\u00e1 th\u1ea5p h\u01a1n l\u00e0 \u0111\u1ecbnh gi\u00e1 cao: N\u00ean s\u1eed d\u1ee5ng gi\u00e1 tr\u1ecb \u01b0\u1edbc t\u00ednh th\u1eadn tr\u1ecdng h\u01a1n, khi m\u1ed9t t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch h\u01a1n l\u00e0 gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng th\u00ec chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n th\u01b0\u1eddng y\u00eau c\u1ea7u ch\u00fang ta s\u1eed d\u1ee5ng gi\u00e1 tr\u1ecb n\u00e0o th\u1ea5p h\u01a1n.<\/p>\n

\u0110O L\u01af\u1edcNG GI\u00c1 TR\u1eca T\u00c0I S\u1ea2N<\/p>\n

C\u00e1ch th\u1ee9c ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh bao g\u1ed3m nh\u1eefng t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n c\u1ee7a c\u00f4ng ty bao g\u1ed3m nh\u00e0 m\u00e1y, x\u00ed nghi\u1ec7p, trang thi\u1ebft b\u1ecb, \u0111\u1ea5t \u0111ai v\u00e0 nh\u00e0 c\u1eeda v\u0103n ph\u00f2ng. Ti\u1ebfp theo l\u00e0 t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n nh\u01b0 h\u00e0ng t\u1ed3n kho (nguy\u00ean li\u1ec7u th\u00f4), s\u1ea3n ph\u1ea9m d\u1edf dang v\u00e0 th\u00e0nh ph\u1ea9m), kho\u1ea3n ph\u1ea3i thu (th\u1ec3 hi\u1ec7n c\u00e1c kho\u1ea3n ti\u1ec1n thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a c\u00f4ng ty) v\u00e0 ti\u1ec1n m\u1eb7t. K\u1ebf \u0111\u1ebfn l\u00e0 m\u1ee5c \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh \u2013 th\u1ec3 hi\u1ec7n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o t\u00e0i s\u1ea3n, ch\u1ee9ng kho\u00e1n c\u1ee7a c\u00f4ng ty kh\u00e1c. Cu\u1ed1i c\u00f9ng l\u00e0 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u2013 g\u1ed3m b\u1eb1ng ph\u00e1t minh sang ch\u1ebf v\u00e0 l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i ph\u00e1t sinh t\u1eeb vi\u1ec7c mua l\u1ea1i c\u00f4ng ty kh\u00e1c (mi\u1ec5n l\u00e0 t\u1ea1o ra d\u00f2ng ti\u1ec1n t\u01b0\u01a1ng lai).<\/p>\n

T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh: vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh theo tu\u1ed5i th\u1ecd t\u00e0i s\u1ea3n n\u00ean ph\u1ea3n \u00e1nh \u0111\u01b0\u1ee3c kh\u1ea3 n\u0103ng t\u1ea1o ra l\u1ee3i nhu\u1eadn c\u1ee7a t\u00e0i s\u1ea3n khi s\u1ed1 n\u0103m s\u1eed d\u1ee5ng t\u0103ng l\u00ean, g\u1ea7n h\u1ebft n\u0103m kh\u1ea5u hao. C\u00e1c ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i th\u00e0nh kh\u1ea5u hao \u0111\u01b0\u1eddng th\u1eb3ng (chi ph\u00ed kh\u1ea5u hao m\u1ed7i n\u0103m c\u1ee7a gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n b\u1eb1ng nhau trong su\u1ed1t th\u1eddi gian s\u1eed d\u1ee5ng) v\u00e0 kh\u1ea5u hao nhanh (chi ph\u00ed kh\u1ea5u hao c\u1ee7a gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n cao trong nh\u1eefng n\u0103m \u0111\u1ea7u r\u1ed3i th\u1ea5p d\u1ea7n trong nh\u1eefng n\u0103m cu\u1ed1i c\u1ee7a th\u1eddi gian s\u1eed d\u1ee5ng).<\/p>\n

Khi \u0111\u1ecdc b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u00fang ta c\u1ea7n \u0111\u1ecdc k\u1ef9 th\u1eddi gian kh\u1ea5u hao v\u00e0 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao.<\/p>\n

– T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n: bao g\u1ed3m h\u00e0ng t\u1ed3n kho, ti\u1ec1n m\u1eb7t v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thu, nh\u1eefng t\u00e0i s\u1ea3n n\u00e0y n\u00ean c\u1eadp nh\u1eadt theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng khi \u0111\u00e1nh gi\u00e1.<\/p>\n

– C\u00e1c kho\u1ea3n ph\u1ea3i thu: th\u1ec3 hi\u1ec7n s\u1ed1 ti\u1ec1n c\u1ee7a c\u00f4ng ty \u0111ang b\u1ecb c\u00e1c kh\u00e1ch h\u00e0ng chi\u1ebfm d\u1ee5ng khi mua s\u1ea3n ph\u1ea9m. Ch\u00fang ta c\u1ea7n xem c\u00f4ng ty c\u00f3 nhi\u1ec1u n\u1ee3 x\u1ea5u kh\u00f4ng? \u1ede \u0111\u00e2y t\u1ed3n t\u1ea1i m\u1ed9t m\u1ed1i nguy hi\u1ec3m l\u00e0 n\u1ebfu kh\u00f4ng c\u00f3 m\u1ed9t tuy\u00ean b\u1ed1 d\u1ee9t kho\u00e1t v\u1ec1 m\u1ed9t kho\u1ea3n n\u1ee3 x\u1ea5u th\u00ec c\u00e1c c\u00f4ng ty v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0a v\u00e0o b\u1ea3ng b\u00e1o c\u00e1o nh\u1eefng kho\u1ea3n ph\u1ea3i thu m\u00e0 h\u1ecd bi\u1ebft g\u1ea7n nh\u01b0 kh\u00f4ng th\u1ec3 thu h\u1ed3i \u0111\u01b0\u1ee3c.<\/p>\n

– Ti\u1ec1n m\u1eb7t: gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u00f3 th\u1ec3 sai l\u1ec7ch so v\u1edbi gi\u00e1 tri s\u1ed5 s\u00e1ch, \u0111\u1eb7t bi\u1ec7t l\u00e0 khi \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n. M\u1eb7c d\u00f9 kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u00e0y kh\u00f4ng c\u00f3 r\u1ee7i ro v\u1ee1 n\u1ee3 nh\u01b0ng s\u1ef1 thay \u0111\u1ed5i v\u1ec1 l\u00e3i su\u1ea5t v\u1eabn c\u00f3 th\u1ec3 anh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 tr\u1ecb c\u1ee7a ch\u00fang.<\/p>\n

– H\u00e0ng t\u1ed3n kho: c\u00f3 ba ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho: nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc (FIFO), nh\u1eadp sau xu\u1ea5t tr\u01b0\u1edbc (LIFO), v\u00e0 ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n.<\/p>\n

1. Nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc (FIFO): gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n d\u1ef1a tr\u00ean gi\u00e1 c\u1ee7a nguy\u00ean li\u1ec7u mua v\u00e0o s\u1edbm nh\u1ea5t, chi ph\u00ed h\u00e0ng t\u1ed3n kho d\u1ef1a tr\u00ean gi\u00e1 nguy\u00ean li\u1ec7u mau v\u00e0o mu\u1ed9n nh\u1ea5t trong k\u1ef3. k\u1ebft qu\u1ea3 l\u00e0 h\u00e0ng h\u00f3a t\u1ed3n kho \u0111\u01b0\u1ee3c \u0111\u1ecbnh gi\u00e1 s\u00e1t v\u1edbi chi ph\u00ed thay th\u1ebf hi\u1ec7n t\u1ea1i. Trong th\u1eddi k\u1ef3 l\u1ea1m ph\u00e1t, FIFO s\u1ebd cho ra gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u01b0\u1edbc t\u00ednh th\u1ea5p nh\u1ea5t v\u00e0 thu nh\u1eadp thu\u1ea7n cao nh\u1ea5t so v\u1edbi 2 ph\u01b0\u01a1ng ph\u00e1p c\u00f2n l\u1ea1i.<\/p>\n

2. Nh\u1eadp sau, xu\u1ea5t tr\u01b0\u1edbc (LIFO): gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n d\u1ef1a tr\u00ean gi\u00e1 c\u1ee7a v\u1eadt li\u1ec7u mua g\u1ea7n th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 nh\u1ea5t v\u00e0 t\u01b0\u01a1ng \u0111\u1ed1i s\u00e1t v\u1edbi chi ph\u00ed hi\u1ec7n t\u1ea1i c\u00f2n gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho l\u1ea1i \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 nguy\u00ean v\u1eadt li\u1ec7u mua v\u00e0o g\u1ea7n \u0111\u1ea7u k\u1ef3 nh\u1ea5t. Trong th\u1eddi k\u1ef3 l\u1ea1m ph\u00e1t, gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u01b0\u1edbc t\u00ednh cao nh\u1ea5t v\u00e0 thu nh\u1eadp thu\u1ea7n th\u1ea5p nh\u1ea5t trong ba ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 h\u00e0ng t\u1ed3n kho.<\/p>\n

3. Ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n: c\u1ea3 gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho v\u00e0 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u0111\u1ec1u \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 trung b\u00ecnh.<\/p>\n

Nh\u1eefng c\u00f4ng ty n\u00e0o ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p LIFO \u0111\u1ec3 \u0111\u1ecbnh gi\u00e1 h\u00e0ng t\u1ed3n kho ph\u1ea3i ghi r\u00f5 trong ph\u1ea7n ch\u00fa th\u00edch BCTC kho\u1ea3n ch\u00eanh l\u1ec7ch tr\u1ecb gi\u00e1 h\u00e0ng t\u1ed3n kho gi\u1eefa FIFO v\u00e0 LIFO, \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 LIFO d\u1ef1 ph\u00f2ng.<\/p>\n

– C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh v\u00e0 ch\u1ee9ng kho\u00e1n th\u1ecb tr\u01b0\u1eddng: C\u00f3 th\u1ec3 ph\u00e2n lo\u1ea1i ch\u00fang th\u00e0nh: \u0111\u1ea7u t\u01b0 th\u1ee5 \u0111\u1ed9ng thi\u1ec3u s\u1ed1, \u0111\u1ea7u t\u01b0 ch\u1ee7 \u0111\u1ed9ng thi\u1ec3u s\u1ed1 v\u00e0 \u0111\u1ea7u t\u01b0 ch\u1ee7 \u0111\u1ed9ng \u0111a s\u1ed1.<\/p>\n

1. \u0110\u1ea7u t\u01b0 th\u1ee5 \u0111\u1ed9ng thi\u1ec3u s\u1ed1: Ch\u1ee9ng kho\u00e1n hay t\u00e0i s\u1ea3n thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a b\u1ea1n \u1edf m\u1ed9t c\u00f4ng ty kh\u00e1c chi\u1ebfm \u00edt h\u01a1n 20% t\u1ed5ng v\u1ed1n c\u1ee7a c\u00f4ng ty \u0111\u00f3 \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 \u0111\u1ea7u t\u01b0 th\u1ee5 \u0111\u1ed9ng thi\u1ec3u s\u1ed1. Nh\u1eefng nguy\u00ean t\u1eafc \u0111\u1ecbnh gi\u00e1 kh\u00e1c nhau t\u00f9y thu\u1ed9c v\u00e0o t\u1eebng nh\u00f3m:<\/p>\n

+ Kho\u1ea3n \u0111\u1ea7u t\u01b0 m\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n \u0111\u01b0\u1ee3c \u0111\u1ecbnh gi\u00e1 theo gi\u00e1 g\u1ed1c hay gi\u00e1 s\u1ed5 s\u00e1ch, l\u00e3i su\u1ea5t hay c\u1ed5 t\u1ee9c t\u1eeb kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean BC KQH\u0110KD.<\/p>\n

+ Kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 b\u00e1n \u0111\u01b0\u1ee3c \u0111\u1ecbnh gi\u00e1 theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng, nh\u01b0ng kho\u1ea3n l\u1ed7 ho\u1eb7c l\u00e3i ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n nh\u01b0 m\u1ed9t ph\u1ea7n v\u1ed1n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/p>\n

+ Kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c b\u00e1n trong t\u01b0\u01a1ng lai g\u1ea7n: \u0111\u01b0\u1ee3c \u0111\u1ecbnh gi\u00e1 theo m\u1ee9c gi\u00e1 th\u1ecb tr\u01b0\u1eddng v\u00e0 c\u00e1c kho\u1ea3n l\u00e3i l\u1ed7 ch\u01b0a \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong b\u1ea3ng b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n

Ng\u00e2n h\u00e0ng \u0111\u1ea7u t\u01b0 s\u1ebd ph\u1ea3i \u0111\u1ecbnh gi\u00e1 l\u1ea1i ph\u1ea7n l\u1edbn kh\u1ed1i l\u01b0\u1ee3ng t\u00e0i s\u1ea3n theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng trong t\u1eebng th\u1eddi k\u1ef3.<\/p>\n

2. \u0110\u1ea7u t\u01b0 ch\u1ee7 \u0111\u1ed9ng thi\u1ec3u s\u1ed1: Ch\u1ee9ng kho\u00e1n ho\u1eb7c v\u1ed1n c\u1ed5 ph\u1ea7n c\u1ee7a b\u1ea1n \u1edf m\u1ed9t c\u00f4ng ty kh\u00e1c chi\u1ebfm t\u1eeb 20% \u0111\u1ebfn 50% t\u1ed5ng v\u1ed1n c\u1ee7a c\u00f4ng ty \u0111\u00f3 \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 \u0111\u1ea7u t\u01b0 ch\u1ee7 \u0111\u1ed9ng thi\u1ec3u s\u1ed1. D\u00f9 v\u1eabn c\u00f3 gi\u00e1 tr\u1ecb s\u1edf h\u1eefu ban \u0111\u1ea7u nh\u01b0ng chi ph\u00ed s\u1edf h\u1eefu c\u1ee7a kho\u1ea3n \u0111\u1ea7u t\u01b0 s\u1ebd \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh b\u1eb1ng t\u1ef7 l\u1ec7 thu nh\u1eadp v\u00e0 l\u1ed7 thu\u1ea7n t\u01b0\u01a1ng \u1ee9ng trong c\u00f4ng ty b\u1ea1n \u0111ang \u0111\u1ea7u t\u01b0.<\/p>\n

3. \u0110\u1ea7u t\u01b0 ch\u1ee7 \u0111\u1ed9ng \u0111a s\u1ed1: N\u1ebfu ch\u1ee9ng kho\u00e1n thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a b\u1ea1n \u1edf m\u1ed9t c\u00f4ng ty kh\u00e1c chi\u1ebfm h\u01a1n 50% t\u1ed5ng v\u1ed1n c\u1ee7a c\u00f4ng ty \u0111\u00f3 th\u00ec kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 ch\u1ee7 \u0111\u1ed9ng \u0111a s\u1ed1. S\u1ef1 h\u1ee3p nh\u1ea5t gi\u1eefa t\u00e0i s\u1ea3n c\u00f3 v\u00e0 t\u00e0i s\u1ea3n n\u1ee3 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a hai c\u00f4ng ty th\u00e0nh m\u1ed9t b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n duy nh\u1ea5t, trong \u0111\u00f3, ph\u1ea7n v\u1ed1n do c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00e1c n\u1eafm gi\u1eef \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong m\u1ee5c v\u1ed1n \u0111\u1ea7u t\u01b0 thi\u1ec3u s\u1ed1 v\u00e0 ghi b\u00ean t\u00e0i kho\u1ea3n n\u1ee3. \u0110i\u1ec1u t\u01b0\u01a1ng t\u1ef1 c\u0169ng x\u1ea3y ra v\u1edbi b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 ph\u1ea3n \u00e1nh d\u00f2ng ti\u1ec1n v\u00e0o v\u00e0 ra c\u1ed9ng d\u1ed3n c\u1ee7a c\u00f4ng ty h\u1ee3p nh\u1ea5t.<\/p>\n

– T\u00e0i s\u1ea3n v\u00f4 h\u00ecnh:<\/p>\n

+ B\u1eb1ng ph\u00e1t minh sang ch\u1ebf v\u00e0 th\u01b0\u01a1ng hi\u1ec7u: C\u00e1ch th\u1ee9c \u0111\u1ecbnh gi\u00e1 b\u1eb1ng ph\u00e1t minh sang ch\u1ebf v\u00e0 th\u01b0\u01a1ng hi\u1ec7u thay \u0111\u1ed5i t\u00f9y thu\u1ed9c v\u00e0o vi\u1ec7c ch\u00fang xu\u1ea5t ph\u00e1t t\u1eeb n\u1ed9i b\u1ed9 c\u00f4ng ty hay \u0111\u01b0\u1ee3c mua l\u1ea1i. N\u1ebfu \u0111\u00f3 ch\u00ednh l\u00e0 k\u1ebft qu\u1ea3 t\u1eeb ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u c\u1ee7a c\u00f4ng ty th\u00ec nh\u1eefng chi ph\u00ed c\u1ee7a vi\u1ec7c ph\u00e1t tri\u1ec3n t\u00e0i s\u1ea3n s\u1ebd \u0111\u01b0\u1ee3c chi ran gay trong k\u1ef3 n\u00e0y, m\u1eb7c d\u00f9 th\u1eddi gian s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 tr\u00e3i qua nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n. V\u00ec th\u1ebf gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ebfn trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty. T\u00e0i s\u1ea3n v\u00f4 h\u00ecnh ph\u1ea3i \u0111\u01b0\u1ee3c kh\u1ea5u hao theo th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng k\u1ef3 v\u1ecdng c\u1ee7a n\u00f3, t\u1ed1i \u0111a l\u00e0 40 n\u0103m.<\/p>\n

+ L\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i: Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh l\u00e0 s\u1ea3n ph\u1ea9m ph\u1ee5 c\u1ee7a nh\u1eefng th\u01b0\u01a1ng v\u1ee5 mua l\u1ea1i. Khi m\u1ed9t c\u00f4ng ty mua l\u1ea1i c\u00f4ng ty kh\u00e1c, gi\u00e1 mua tr\u01b0\u1edbc h\u1ebft \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh, ti\u1ebfp theo l\u00e0 gi\u00e1 c\u1ee7a b\u1ea5t c\u1ee9 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh n\u00e0o nh\u01b0 b\u1eb1ng ph\u00e1t minh sang ch\u1ebf v\u00e0 t\u00ean th\u01b0\u01a1ng m\u1ea1i c\u1ee7a c\u00f4ng ty. Ph\u1ea7n c\u00f2n l\u1ea1i sau khi \u0111\u00e3 tr\u1eeb \u0111i hai kho\u1ea3n tr\u00ean ch\u00ednh l\u00e0 l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i. Ph\u1ea3n \u00e1nh s\u1ef1 tr\u00ean l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch v\u00e0 gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a c\u00f4ng ty s\u1edf h\u1eefu t\u00e0i s\u1ea3n, ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 k\u1ebf to\u00e1n mua l\u1ea1i v\u00e0 n\u00f3 t\u1ea1o ra gi\u00e1 tr\u1ecb v\u00f4 h\u00ecnh (l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i), \u0111\u01b0\u1ee3c kh\u1ea5u hao theo th\u1eddi gian, gi\u00e1 mua kh\u00f4ng bao gi\u1edd \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n m\u00e0 thay v\u00e0o \u0111\u00f3, gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a hai c\u00f4ng ty tham gia mua b\u00e1n \u0111\u01b0\u1ee3c g\u1ed9p chung l\u1ea1i \u0111\u1ec3 t\u1ea1o th\u00e0nh b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n cho c\u00f4ng ty \u0111\u00e3 h\u1ee3p nh\u1ea5t.<\/p>\n

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\n

– \u0110o L\u01b0\u1eddng C\u01a1 C\u1ea5u V\u1ed1n:
\nNh\u1eefng nguy\u00ean t\u1eafc k\u1ebf to\u00e1n trong \u0111o l\u01b0\u1eddng n\u1ee3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu: Nguy\u00ean t\u1eafc th\u1ee9 nh\u1ea5t l\u00e0 ph\u00e2n lo\u1ea1i nghi\u00eam ng\u1eb7t c\u00e1c kho\u1ea3n t\u00e0i ch\u00ednh v\u00e0o m\u1ed9t kho\u1ea3n n\u1ee3 ho\u1eb7c m\u1ed9t t\u00e0i kho\u1ea3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu d\u1ef1a v\u00e0o b\u1ea3n ch\u1ea5t ngh\u0129a v\u1ee5 n\u1ee3:
\n1. Ngh\u0129a v\u1ee5 ph\u1ea3i \u0111\u01b0\u1ee3c k\u1ef3 v\u1ecdng s\u1ebd t\u1ea1o ra m\u1ed9t d\u00f2ng ti\u1ec1n trong t\u01b0\u01a1ng lai ho\u1eb7c kho\u1ea3n l\u1ed7 c\u1ee7a d\u00f2ng ti\u1ec1n v\u00e0o trong t\u01b0\u01a1ng lai t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u1ee5 th\u1ec3 ho\u1eb7c c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh.
\n2. C\u00f4ng ty kh\u00f4ng th\u1ec3 n\u00e9 tr\u00e1nh ngh\u0129a v\u1ee5
\n3. Giao d\u1ecbch g\u00e2y ra ngh\u0129a v\u1ee5 n\u1ee3 \u0111\u00f3 ph\u1ea3i x\u1ea3y ra.
\nNguy\u00ean t\u1eafc th\u1ee9 hai l\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng gi\u00e1 g\u1ed1c v\u1edbi gi\u00e1 \u0111i\u1ec1u ch\u1ec9nh k\u1ebf to\u00e1n s\u1ebd \u01b0\u1edbc l\u01b0\u1ee3ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu torng m\u1ed9t c\u00f4ng ty t\u1ed1t h\u01a1n so v\u1edbi vi\u1ec7c s\u1eed d\u1ee5ng d\u00f2ng ti\u1ec1n t\u01b0\u01a1ng lai k\u1ef3 v\u1ecdng ho\u1eb7c gi\u00e1 th\u1ecb tr\u01b0\u1eddng.
\n– \u0110o l\u01b0\u1eddng gi\u00e1 tr\u1ecb n\u1ee3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu
\n+ N\u1ee3 ng\u1eafn h\u1ea1n: n\u1ee3 ng\u1eafn h\u1ea1n bao g\u1ed3m c\u00e1c kho\u1ea3n n\u1ee3 s\u1ebd \u0111\u00e1o h\u1ea1n trong n\u0103m ti\u1ebfp theo c\u1ee7a c\u00f4ng ty.
\nC\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3: th\u1ec3 hi\u1ec7n nh\u1eefng kho\u1ea3n t\u00edn d\u1ee5ng m\u00e0 nh\u00e0 cung c\u1ea5p v\u00e0 ng\u01b0\u1eddi b\u00e1n d\u00e0nh cho c\u00f4ng ty.
\nC\u00e1c kho\u1ea3n vay ng\u1eafn h\u1ea1n: g\u1ed3m c\u00e1c kho\u1ea3n vay d\u01b0\u1edbi 1 n\u0103m \u0111\u1ec3 t\u00e0i tr\u1ee3 cho ho\u1ea1t \u0111\u1ed9ng kinh doanh ho\u1eb7c cho nhu c\u1ea7u t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n.
\nPh\u1ea7n n\u1ee3 \u0111\u1ebfn h\u1ea1n tr\u1ea3 c\u1ee7a n\u1ee3 d\u00e0i h\u1ea1n: th\u1ec3 hi\u1ec7n ph\u1ea7n n\u1ee3 d\u00e0i h\u1ea1n ho\u1eb7c tr\u00e1i phi\u1ebfu \u0111\u00e1o h\u1ea1n trong n\u0103m ti\u1ebfp theo.
\nN\u1ee3 ng\u1eafn h\u1ea1n kh\u00e1c: L\u00e0 b\u1ea5t k\u1ef3 kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n n\u00e0o kh\u00e1c m\u00e0 c\u00f4ng ty c\u00f3 th\u1ec3 c\u00f3 bao g\u1ed3m l\u01b0\u01a1ng nh\u00e2n vi\u00ean v\u00e0 thu\u1ebf ch\u00ednh ph\u1ee7.
\n+ N\u1ee3 d\u00e0i h\u1ea1n: N\u1ee3 vay d\u00e0i h\u1ea1n \u0111\u01b0\u1ee3c chia th\u00e0nh 2 lo\u1ea1i: m\u1ed9t l\u00e0 c\u00e1c kho\u1ea3n vay t\u1eeb ng\u00e2n h\u00e0ng ho\u1eb7c t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh kh\u00e1c, hai l\u00e0 tr\u00e1i phi\u1ebfu d\u00e0i h\u1ea1n \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh m\u00e0 ch\u1ee7 n\u1ee3 l\u00e0 nh\u1eefng ng\u01b0\u1eddi mua tr\u00e1i phi\u1ebfu. N\u1ebfu kho\u1ea3n n\u1ee3 \u0111\u01b0\u1ee3c thu h\u1ed3i tr\u01b0\u1edbc ng\u00e0y \u0111\u00e1o h\u1ea1n th\u00ec ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch v\u00e0 th\u1ef1c gi\u00e1 thanh to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m thu h\u1ed3i \u0111\u01b0\u1ee3c ho\u1ea1ch to\u00e1n nh\u01b0 l\u00e0 kho\u1ea3n l\u00e3i\/l\u1ed7 b\u1ea5t th\u01b0\u1eddng trong b\u00e1o c\u00e1o thu nh\u1eadp. Nh\u1eefng kho\u1ea3n n\u1ee3 d\u00e0i h\u1ea1n b\u1eb1ng ngo\u1ea1i t\u1ec7 s\u1ebd \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m thu h\u1ed3i t\u00ednh theo t\u1ef7 gi\u00e1 m\u00e0 cho ra nh\u1eefng kho\u1ea3n l\u00e3i\/l\u1ed7 b\u1ea5t th\u01b0\u1eddng trong b\u00e1o c\u00e1o thu nh\u1eadp.
\n+ N\u1ee3 d\u00e0i h\u1ea1n kh\u00e1c: Ch\u00fang bao g\u1ed3m c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thanh to\u00e1n cho c\u00e1 nh\u00e2n\/ \u0111\u01a1n v\u1ecb m\u00e0 c\u00f4ng ty thu\u00ea t\u00e0i s\u1ea3n, n\u1ee3 nh\u00e2n vi\u00ean d\u01b0\u1edbi h\u00ecnh th\u1ee9c qu\u1ef9 l\u01b0\u01a1ng h\u01b0u, ph\u00fac l\u1ee3i y t\u1ebf v\u00e0 n\u1ee3 ch\u00ednh ph\u1ee7 d\u01b0\u1edbi h\u00ecnh th\u1ee9c ho\u00e3n l\u1ea1i.
\n+ Thu\u00ea t\u00e0i s\u1ea3n: C\u00e1c c\u00f4ng ty th\u01b0\u1eddng thu\u00ea t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n h\u01a1n l\u00e0 mua ch\u00fang. Vi\u1ec7c chi tr\u1ea3 c\u00e1c kho\u1ea3n thu\u00ea n\u00e0y t\u1ea1o ra ngh\u0129a v\u1ee5 n\u1ee3 gi\u1ed1ng nh\u01b0 kho\u1ea3n thanh to\u00e1n l\u00e3i c\u1ee7a n\u1ee3 vay. C\u00f3 hai lo\u1ea1i h\u00ecnh thu\u00ea t\u00e0i s\u1ea3n l\u00e0 thu\u00ea ho\u1ea1t \u0111\u1ed9ng v\u00e0 thu\u00ea t\u00e0i ch\u00ednh.
\nM\u1ed9t h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n s\u1ebd \u0111\u01b0\u1ee3c ho\u1ea1ch to\u00e1n nh\u01b0 l\u00e0 m\u1ed9t kho\u1ea3n thu\u00ea t\u00e0i ch\u00ednh n\u1ebfu th\u00f5a m\u00e3n 4 \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:
\n1. Th\u1eddi gian thu\u00ea v\u01b0\u1ee3t qu\u00e1 75% th\u1eddi gian s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n.
\n2. C\u00f3 s\u1ef1 chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu cho ng\u01b0\u1eddi thu\u00ea khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng.
\n3. C\u00f3 m\u1ed9t quy\u1ec1n ch\u1ecdn mua t\u00e0i s\u1ea3n t\u1ea1i m\u1ee9c gi\u00e1 h\u1eddi khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng.
\n4. Hi\u1ec7n gi\u00e1 c\u1ee7a kho\u1ea3n ti\u1ec1n thu\u00ea \u2013 \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u t\u1ea1i t\u1ef7 su\u1ea5t chi\u1ebft kh\u1ea5u th\u00edch h\u1ee3p v\u01b0\u1ee3t qu\u00e1 90% gi\u00e1 th\u1ecb tr\u01b0\u1eddng h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n.
\nTr\u1ee3 c\u1ea5p cho nh\u00e2n vi\u00ean: C\u00e1c nh\u00e2n vi\u00ean c\u00f3 th\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p l\u01b0\u01a1ng h\u01b0u v\u00e0 ph\u00fac l\u1ee3i y t\u1ebf t\u1eeb ch\u1ee7 lao \u0111\u1ed9ng. Trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p, qu\u1ef9 n\u00e0y t\u1ea1o ra ngh\u0129a v\u1ee5 n\u1ee3 r\u1ea5t l\u1edbn.
\nCh\u00ednh s\u00e1ch l\u01b0\u01a1ng h\u01b0u: Trong ch\u00ednh s\u00e1ch l\u01b0\u01a1ng h\u01b0u, c\u00f4ng ty \u0111\u1ed3ng \u00fd d\u00e0nh cho nh\u00e2n vi\u00ean c\u1ee7a m\u00ecnh nh\u1eefng kho\u1ea3n tr\u1ee3 c\u1ea5p n\u00e0o \u0111\u00f3 d\u01b0\u1edbi m\u1ed9t trong hai h\u00ecnh th\u1ee9c sau: x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u00f3ng g\u00f3p c\u1ed1 \u0111\u1ecbnh (m\u1ed7i n\u0103m ch\u1ee7 lao \u0111\u1ed9ng s\u1ebd \u0111\u00f3ng g\u00f3p m\u1ed9t kho\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0o qu\u1ef9). \u1ede h\u00ecnh th\u1ee9c th\u1ee9 hai, m\u1ed7i k\u1ef3 ch\u1ee7 lao \u0111\u1ed9ng ph\u1ea3i \u0111\u00f3ng g\u00f3p m\u1ed9t s\u1ed1 ti\u1ec1n v\u1eeba \u0111\u1ee7 v\u00e0o qu\u1ef9 \u0111\u1ec3 c\u00f4ng ty c\u00f3 th\u1ec3 chi tr\u1ea3 kho\u1ea3n l\u01b0\u01a1ng h\u01b0u c\u1ed1 \u0111\u1ecbnh n\u00f3i tr\u00ean.
\nTr\u1ee3 c\u1ea5p y t\u1ebf: Nh\u00e2n vi\u00ean c\u1ee7a m\u1ed9t c\u00f4ng ty c\u00f3 th\u1ec3 h\u01b0\u1edfng tr\u1ee3 c\u1ea5p y t\u1ebf d\u01b0\u1edbi m\u1ed9t trong hai c\u00e1ch: \u0111\u00f3ng g\u00f3p c\u1ed1 \u0111\u1ecbnh ho\u1eb7c h\u1ee9a h\u1eb9n c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p.
\nThu\u1ebf ho\u00e3n l\u1ea1i: Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n thu\u1ebf c\u1ee7a m\u1ed9t c\u00f4ng ty s\u1ebd cho th\u1ea5y h\u1ecd ch\u1ec9 c\u00f3 ngh\u0129a v\u1ee5 \u0111\u00f3ng thu\u1ebf 55.000 usd tr\u00ean thu nh\u1eadp ch\u1ecbu thu\u1ebf, trong khi d\u1ef1a v\u00e0o thu nh\u1eadp tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u00ec \u0111\u00e1ng l\u1ebd h\u1ecd ph\u1ea3i \u0111\u00f3ng t\u1edbi 75000 usd. Nh\u01b0 v\u1eady c\u00f4ng ty n\u00e0y ph\u1ea3i ghi nh\u1eadn m\u1ee9c ch\u00eanh l\u1ec7ch 20000 usd l\u00e0 kho\u1ea3n thu\u1ebf ho\u00e3n l\u1ea1i. Thu\u1ebf ho\u00e3n l\u1ea1i s\u1ebd \u0111\u01b0\u1ee3c \u0111\u00f3ng trong c\u00e1c n\u0103m ti\u1ebfp theo v\u00e0 \u0111\u01b0\u1ee3c ghi nh\u1eadn sau khi c\u00f4ng ty \u0111\u00f3ng thu\u1ebf.
\nC\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i: B\u00ecnh th\u01b0\u1eddng, khi m\u1ed9t c\u00f4ng ty ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i, t\u1ee9c l\u00e0 h\u1ecd c\u00f3 ngh\u0129a v\u1ee5 chi tr\u1ea3 c\u1ed5 t\u1ee9c c\u1ed1 \u0111\u1ecbnh tr\u00ean c\u1ed5 phi\u1ebfu. C\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i l\u00e0 m\u1ed9t ch\u1ee9ng kho\u00e1n lai t\u1ea1p, v\u1eeba l\u00e0 v\u1ed1n c\u1ed5 ph\u1ea7n, v\u1eeba l\u00e0 n\u1ee3.
\nC\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c \u0111\u1ecbnh gi\u00e1 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo m\u1ec7nh gi\u00e1 ph\u00e1t h\u00e0nh, b\u1ea5t k\u1ef3 c\u1ed5 t\u1ee9c ch\u01b0a tr\u1ea3 t\u00edch l\u0169y n\u00e0o ph\u00e1t sinh c\u0169ng s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb n\u00e0y.
\nV\u1ed1n c\u1ed5 ph\u1ea7n: C\u00e1c c\u00f4ng ty t\u00ednh to\u00e1n v\u1ed1n c\u1ed5 ph\u1ea7n d\u1ef1a tr\u00ean gi\u00e1 g\u1ed1c. Gi\u00e1 tr\u1ecb c\u1ee7a v\u1ed1n c\u1ed5 ph\u1ea7n d\u1ef1a tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh v\u1ed1n g\u1ed1c c\u00f4ng ty nh\u1eadn \u0111\u01b0\u1ee3c khi ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, n\u00f3 t\u0103ng l\u00ean khi c\u00f4ng ty c\u00f3 l\u1ee3i nhu\u1eadn (ho\u1eb7c gi\u1ea3m xu\u1ed1ng khi c\u00f4ng ty thua l\u1ed7) v\u00e0 b\u1ea5t k\u1ef3 kho\u1ea3n c\u1ed5 t\u1ee9c n\u00e0o \u0111\u01b0\u1ee3c chi tr\u1ea3 trong k\u1ef3 c\u0169ng l\u00e0m gi\u1ea3m gi\u00e1 tr\u1ecb n\u00e0y. Ch\u00fang ta c\u1ea7n l\u01b0u \u00fd khi t\u00ednh to\u00e1n gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a v\u1ed1n c\u1ed5 ph\u1ea7n: Khi thu h\u1ed3i c\u1ed5 phi\u1ebfu b\u1eb1ng c\u00e1ch mua l\u1ea1i ch\u00fang trong m\u1ed9t s\u1ed1 th\u1eddi k\u1ef3 ng\u1eafn h\u1ea1n nh\u1eb1m m\u1ee5c \u0111\u00edch t\u00e1i ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu ho\u1eb7c \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c quy\u1ec1n ch\u1ecdn th\u00ec c\u00f4ng ty c\u00f3 quy\u1ec1n th\u1ec3 hi\u1ec7n c\u00e1c c\u1ed5 phi\u1ebfu \u0111\u00e3 \u0111\u01b0\u1ee3c mua l\u1ea1i l\u00e0 c\u1ed5 phi\u1ebfu qu\u1ef9. \u0110i\u1ec1u n\u00e0y l\u00e0m gi\u1ea3m gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a v\u1ed1n c\u1ed5 ph\u1ea7n v\u00ec c\u00e1c c\u00f4ng ty kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p n\u1eafm gi\u1eef c\u1ed5 phi\u1ebfu.
\n– \u0110o L\u01b0\u1eddng L\u1ee3i Nhu\u1eadn V\u00e0 Kh\u1ea3 N\u0103ng Sinh L\u1ee3i
\nKh\u1ea3 n\u0103ng sinh l\u1ee3i c\u1ee7a m\u1ed9t c\u00f4ng ty t\u1ed1t \u0111\u1ebfn \u0111\u00e2u? C\u00f4ng ty \u0111\u00e3 thu \u0111\u01b0\u1ee3c nh\u1eefng g\u00ec t\u1eeb nh\u1eefng t\u00e0i s\u1ea3n m\u00e0 h\u1ecd \u0111\u1ea7u t\u01b0?
\nC\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111o l\u01b0\u1eddng l\u1ee3i nhu\u1eadn v\u00e0 kh\u1ea3 n\u0103ng sinh l\u1ee3i: \u0110\u1ea7u ti\u00ean l\u00e0 k\u1ebf to\u00e1n d\u1ed3n t\u00edch. Nguy\u00ean t\u1eafc th\u1ee9 hai l\u00e0 ph\u00e2n lo\u1ea1i chi ph\u00ed th\u00e0nh chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng, chi ph\u00ed t\u00e0i ch\u00ednh v\u00e0 chi ph\u00ed v\u1ed1n. Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng l\u00e0 chi ph\u00ed t\u1ea1o ra l\u1ee3i nhu\u1eadn ch\u1ec9 t\u00ednh trong k\u1ef3 hi\u1ec7n t\u1ea1i, \u00edt nh\u1ea5t v\u1ec1 m\u1eb7t l\u00fd thuy\u1ebft l\u00e0 nh\u01b0 th\u1ebf. Chi ph\u00ed nh\u00e2n c\u00f4ng v\u00e0 nguy\u00ean v\u1eadt li\u1ec7u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u1ea1o ra s\u1ea3n ph\u1ea9m v\u00e0 b\u00e1n trong k\u1ef3 hi\u1ec7n t\u1ea1i l\u00e0 m\u1ed9t \u0111i\u1ec3n h\u00ecnh. Chi ph\u00ed t\u00e0i ch\u00ednh l\u00e0 nh\u1eefng chi ph\u00ed ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, ph\u1ed5 bi\u1ebfn nh\u1ea5t l\u00e0 chi ph\u00ed l\u00e3i vay. Chi ph\u00ed v\u1ed1n \u0111\u1ea7u t\u01b0 l\u00e0 c\u00e1c chi ph\u00ed \u0111\u01b0\u1ee3c k\u1ef3 v\u1ecdng t\u1ea1o ra l\u1ee3i nhu\u1eadn qua nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n v\u00ed d\u1ee5 nh\u01b0 chi ph\u00ed mua \u0111\u1ea5t \u0111ai, nh\u00e0 x\u01b0\u1edfng.
\n\u0110\u1ec3 t\u00ednh ra thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00f4ng ty, ng\u01b0\u1eddi ta l\u1ea5y t\u1ed5ng doanh thu tr\u1eeb \u0111i chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng trong k\u1ef3 hi\u1ec7n t\u1ea1i. L\u1ee3i nhu\u1eadn c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu hay doanh thu thu\u1ea7n, ng\u01b0\u1eddi ta l\u1ea5y thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u1eeb \u0111i chi ph\u00ed t\u00e0i ch\u00ednh. Chi ph\u00ed v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c tr\u1eeb d\u1ea7n theo s\u1ed1 n\u0103m c\u00f3 \u00edch c\u1ee7a t\u00e0i s\u1ea3n (t\u1ee9c l\u00e0 th\u1eddi gian n\u00f3 t\u1ea1o ra l\u1ee3i nhu\u1eadn), \u0111\u01b0\u1ee3c ho\u1ea1ch to\u00e1n trong t\u00e0i kho\u1ea3n chi ph\u00ed ho\u1eb7c chi ph\u00ed kh\u1ea5u tr\u1eeb.
\n\u0110o l\u01b0\u1eddng l\u1ee3i nhu\u1eadn v\u00e0 kh\u1ea3 n\u0103ng sinh l\u1ee3i trong k\u1ebf to\u00e1n: Ph\u00e2n lo\u1ea1i thu nh\u1eadp th\u00e0nh b\u1ed1n m\u1ee5c: thu nh\u1eadp t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng gi\u00e1n \u0111o\u1ea1n, l\u00e3i, l\u1ed7 b\u1ea5t th\u01b0\u1eddng v\u00e0 nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh do thay \u0111\u1ed5i trong nguy\u00ean t\u1eafc k\u1ebf to\u00e1n.
\nT\u1ea1i c\u00e1c c\u00f4ng ty s\u1ea3n xu\u1ea5t v\u00e0 b\u00e1n h\u00e0ng: C\u00e1c h\u1ee3p \u0111\u1ed3ng d\u00e0i h\u1ea1n v\u1edbi kh\u00e1ch h\u00e0ng th\u00ec c\u00f4ng ty \u0111\u01b0\u1ee3c ph\u00e9p ghi nh\u1eadn doanh thu d\u1ef1a v\u00e0o t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m \u0111\u00e3 ho\u00e0n th\u00e0nh c\u1ee7a h\u1ee3p \u0111\u1ed3ng, \u0111\u1ed3ng th\u1eddi ghi nh\u1eadn m\u1ed9t t\u1ef7 l\u1ec7 chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng.
\nS\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa chi ph\u00ed v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0 chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng ch\u1ec9 n\u00ean ph\u1ea3n \u00e1nh nh\u1eefng chi ph\u00ed t\u1ea1o ra doanh thu trong k\u1ef3 hi\u1ec7n t\u1ea1i. Tuy nhi\u00ean, tr\u00ean th\u1ef1c t\u1ebf m\u1ed9t s\u1ed1 chi ph\u00ed \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o lo\u1ea1i n\u00e0y l\u1ea1i kh\u00f4ng th\u00f5a m\u00e3n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ki\u1ec7n tr\u00ean. \u0110\u1ea7u ti\u00ean l\u00e0 kh\u1ea5u hao. M\u1eb7c d\u00f9 vi\u1ec7c tr\u1eeb d\u1ea7n v\u00e0o chi ph\u00ed v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n qua nhi\u1ec1u k\u1ef3 l\u00e0 h\u1ee3p l\u00fd nh\u01b0ng gi\u00e1 tr\u1ecb kh\u1ea5u hao trong k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean nguy\u00ean gi\u00e1 ban \u0111\u1ea7u, l\u1ea1i kh\u00f4ng t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi gi\u00e1 tr\u1ecb kh\u1ea5u hao th\u1ef1c t\u1ebf. Th\u1ee9 hai l\u00e0 chi ph\u00ed nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n, r\u00f5 rang n\u00f3 t\u1ea1o ra l\u1ee3i nhu\u1eadn trong nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n (\u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a chi ph\u00ed v\u1ed1n \u0111\u1ea7u t\u01b0) nh\u01b0ng theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng, l\u00fd do l\u00e0 kho\u1ea3n l\u1ee3i nhu\u1eadn n\u00e0y kh\u00f4ng th\u1ec3 t\u00ednh \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch d\u1ec5 d\u00e0ng.
\nCh\u00fang ta c\u1ea7n bi\u1ebft bao nhi\u00eau ph\u1ea7n tram l\u1ee3i nhu\u1eadn \u0111\u1ebfn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00f4ng th\u01b0\u1eddng v\u00e0 bao nhi\u00eau ph\u1ea7n tram \u0111\u1ebfn t\u1eeb nh\u1eefng s\u1ef1 ki\u1ec7n b\u1ea5t th\u01b0\u1eddng \u00edt c\u00f3 kh\u1ea3 n\u0103ng t\u00e1i xu\u1ea5t hi\u1ec7n trong \u0111i\u1ec1u ki\u1ec7n b\u00ecnh th\u01b0\u1eddng s\u1ebd r\u1ea5t h\u1eefu \u00edt cho c\u00f4ng ty v\u00ec khi d\u1ef1 \u0111o\u00e1n l\u1ee3i nhu\u1eadn k\u1ef3 v\u1ecdng, v\u00ec khi d\u1ef1 \u0111o\u00e1n l\u1ee3i nhu\u1eadn k\u1ef3 v\u1ecdng, h\u1ecd n\u00ean s\u1eed d\u1ee5ng l\u1ee3i nhu\u1eadn \u0111\u1ee9ng tr\u01b0\u1edbc c\u00e1c kho\u1ea3n m\u1ee5c b\u1ea5t th\u01b0\u1eddng. C\u00e1c kho\u1ea3n m\u1ee5c b\u1ea5t th\u01b0\u1eddng g\u1ed3m:
\n+ Kho\u1ea3n m\u1ee5c hi\u1ebfm khi ho\u1eb7c th\u00f4ng th\u01b0\u1eddng x\u1ea3y ra nh\u01b0 l\u00e3i\/ l\u1ed7 t\u1eeb vi\u1ec7c thanh l\u00fd t\u00e0i s\u1ea3n ho\u1eb7c \u0111\u01a1n v\u1ecb ho\u1ea1t \u0111\u1ed9ng, c\u00e1c kho\u1ea3n x\u00f3a s\u1ed5 ho\u1eb7c chi ph\u00ed t\u00e1i c\u01a1 c\u1ea5u.
\n+ C\u00e1c kho\u1ea3n m\u1ee5c b\u1ea5t th\u01b0\u1eddng l\u00e0 nh\u1eefng s\u1ef1 ki\u1ec7n c\u00f3 t\u00ednh ch\u1ea5t kh\u00f4ng b\u00ecnh th\u01b0\u1eddng, hi\u1ebfm khi x\u1ea3y ra v\u00e0 c\u00f3 \u1ea3nh h\u01b0\u1edfng l\u1edbn, v\u00ed d\u1ee5 l\u1ed7 t\u1eeb \u0111\u1ea3o n\u1ee3 v\u1edbi l\u00e3i su\u1ea5t sau cao h\u01a1n l\u00e3i su\u1ea5t tr\u01b0\u1edbc, c\u00e1c kho\u1ea3n l\u00e3i\/l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u1ee9ng kho\u00e1n m\u00e0 c\u00f4ng ty \u0111ang n\u1eafm gi\u1eef.
\n+ C\u00e1c kho\u1ea3n l\u1ed7 do ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ecb gi\u00e1n \u0111o\u1ea1n bao g\u1ed3m c\u1ea3 kho\u1ea3n l\u1ed7 trong k\u1ef3 ng\u1eebng ho\u1ea1t \u0111\u1ed9ng v\u00e0 kho\u1ea3n l\u1ed7 \u01b0\u1edbc t\u00ednh trong doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh.
\n+ L\u00e3i\/l\u1ed7 li\u00ean quan \u0111\u1ebfn nh\u1eefng thay \u0111\u1ed5i trong nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n ch\u1eb3ng h\u1ea1n nh\u01b0 thay \u0111\u1ed5i trong ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 h\u00e0ng t\u1ed3n kho.
\nHi\u1ec7n t\u1ea1i m\u00ecnh c\u00f3 m\u1edf l\u1edbp ph\u00e2n t\u00edch \u0111\u1ea7u t\u01b0, anh ch\u1ecb c\u1ea7n h\u1ecdc th\u00ec \u0111\u0103ng k\u00fd.<\/p>\n","protected":false},"excerpt":{"rendered":"

Ch\u00fang ta c\u1ea7n s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 ph\u00e2n t\u00edch v\u00e0 tr\u1ea3 l\u1eddi c\u00e1c c\u00e2u h\u1ecfi trong qu\u00e1 tr\u00ecnh \u0111\u1ecbnh gi\u00e1. 1. T\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty tr\u1ecb gi\u00e1 bao nhi\u00eau? T\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty c\u00f3 th\u1ec3 t\u1ed3n d\u01b0\u1edbi v\u00e0i d\u1ea1ng, v\u00e0 m\u1ed7i lo\u1ea1i \u0111\u00f3ng g\u00f3p t\u1ea1o ra doanh thu th\u1ebf n\u00e0o? … Continue reading “\u0110\u1ecdc hi\u1ec3u bctc”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,6],"tags":[],"class_list":["post-704","post","type-post","status-publish","format-standard","hentry","category-dau-tu","category-kien-thuc"],"_links":{"self":[{"href":"https:\/\/robostock.vn\/web\/wp-json\/wp\/v2\/posts\/704","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/robostock.vn\/web\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/robostock.vn\/web\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/robostock.vn\/web\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/robostock.vn\/web\/wp-json\/wp\/v2\/comments?post=704"}],"version-history":[{"count":0,"href":"https:\/\/robostock.vn\/web\/wp-json\/wp\/v2\/posts\/704\/revisions"}],"wp:attachment":[{"href":"https:\/\/robostock.vn\/web\/wp-json\/wp\/v2\/media?parent=704"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/robostock.vn\/web\/wp-json\/wp\/v2\/categories?post=704"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/robostock.vn\/web\/wp-json\/wp\/v2\/tags?post=704"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}