{"id":1381,"date":"2017-10-08T00:16:07","date_gmt":"2017-10-08T00:16:07","guid":{"rendered":"https:\/\/blog.ngocha.biz\/?p=1381"},"modified":"2017-10-08T00:16:07","modified_gmt":"2017-10-08T00:16:07","slug":"thong-minh-tai-chinh-p12-5-bao-cao-tai-chinh-vingroup-no-khau-hao-va-loi-the-thuong-mai","status":"publish","type":"post","link":"https:\/\/blog.ngocha.biz\/?p=1381","title":{"rendered":"Th\u00f4ng minh t\u00e0i ch\u00ednh (P12-5 : B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n- N\u1ee3, Kh\u1ea5u hao v\u00e0 L\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i)"},"content":{"rendered":"
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\n 5\/5 – (5 votes) <\/div>\n<\/p><\/div>\n

B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a Vingroup \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 l\u00e0m v\u00ed d\u1ee5 b\u1ea1n c\u1ea7n ph\u1ea3i t\u1ea3i v\u1ec1 \u0111\u1ec3 hi\u1ec3u entry n\u00e0y:\u00a0VIC_17Q2_BCTC_HNSX<\/a><\/em><\/p>\n

Trong entry ph\u1ea7n 4<\/a> tr\u00ecnh b\u00e0y v\u1ec1 Ti\u1ec1n m\u1eb7t v\u00e0 h\u00e0ng t\u1ed3n kho. Ti\u1ec1n m\u1eb7t bao g\u1ed3m ti\u1ec1n v\u1eadt ch\u1ea5t trong k\u00e9t s\u1eaft, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, v\u00e0ng,…T\u00fam l\u1ea1i l\u00e0 bao g\u1ed3m Ti\u1ec1n v\u00e0 nh\u1eefng th\u1ee9 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi ti\u1ec1n (m\u1ea5t r\u1ea5t \u00edt th\u1eddi gian \u0111\u1ec3 chuy\u1ec3n th\u00e0nh ti\u1ec1n).<\/p>\n

14. Kho\u1ea3n ph\u1ea3i thu thu\u1ea7n<\/strong><\/span><\/h1>\n

Khi b\u1ea1n mua h\u00e0ng \u1edf si\u00eau th\u1ecb Vinmart, b\u1ea1n \u0111\u01b0a ti\u1ec1n v\u00e0 nh\u1eadn h\u00e0ng. Ho\u1ea1t \u0111\u1ed9ng trao \u0111\u1ed5i n\u00e0y di\u1ec5n ra \u0111\u1ed3ng th\u1eddi, kh\u00f4ng c\u00f3 ti\u1ec1n th\u00ec \u0111\u1eebng m\u01a1 v\u00e1c h\u00e0ng ra kh\u1ecfi si\u00eau th\u1ecb. Nh\u01b0ng n\u1ebfu b\u1ea1n mua nh\u00e0 Vinhome riverside \ud83d\ude1b ch\u1eb3ng h\u1ea1n th\u00ec c\u00f3 th\u1ec3 Vin s\u1ebd cho b\u1ea1n tr\u1ea3 g\u00f3p. S\u1ed1 ti\u1ec1n tr\u1ea3 g\u00f3p \u0111\u00f3 th\u01b0\u1eddng l\u00e0 Vin s\u1ebd b\u00e1n cho ng\u00e2n h\u00e0ng lu\u00f4n \u0111\u1ec3 ng\u00e2n h\u00e0ng t\u1ef1 qu\u1ea3n l\u00fd n\u1ee3 cho chuy\u00ean nghi\u1ec7p. Ho\u1eb7c Vin t\u1ef1 m\u00ecnh qu\u1ea3n l\u00fd n\u1ee3, n\u00f3 tr\u1edf th\u00e0nh kho\u1ea3n ph\u1ea3i thu tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/p>\n

Cho n\u1ee3 l\u00e0 m\u1ed9t trong nh\u1eefng “\u01b0u \u0111\u00e3i” m\u00e0 b\u00ean B d\u00e0nh cho b\u00ean A. Doanh nghi\u1ec7p c\u00e0ng c\u00f3 l\u1ee3i th\u1ebf c\u1ea1nh tranh t\u1ed1t c\u00e0ng \u00edt ph\u1ea3i s\u1eed d\u1ee5ng t\u1edbi y\u1ebfu t\u1ed1 n\u00e0y v\u00ec n\u00f3 l\u00e0 con dao hai l\u01b0\u1ee1i. Kho\u1ea3n ph\u1ea3i thu c\u00f3 th\u1ec3 tr\u1edf th\u00e0nh n\u1ee3 kh\u00f3 \u0111\u00f2i (n\u1ee3 x\u1ea5u).<\/p>\n

Trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, c\u00e1c kho\u1ea3n ph\u1ea3i thu bao g\u1ed3m kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n n\u1eb1m trong t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thu d\u00e0i h\u1ea1n n\u1eb1m trong t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n. N\u00f3 c\u0169ng tu\u00e2n theo quy t\u1eafc ph\u1ea3i thu ng\u1eafn h\u1ea1n l\u00e0 kho\u1ea3n ph\u1ea3i thu c\u00f3 th\u1eddi gian t\u1edbi h\u1ea1n thanh to\u00e1n d\u01b0\u1edbi 1 n\u0103m, v\u00e0 d\u00e0i h\u1ea1n l\u00e0 tr\u00ean 1 n\u0103m.<\/span><\/p>\n

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M\u1ed9t doanh nghi\u1ec7p c\u00e0ng \u00edt l\u1ee3i th\u1ebf c\u1ea1nh tranh c\u00e0ng ph\u1ea3i xu\u1ed1ng n\u01b0\u1edbc v\u1edbi ng\u01b0\u1eddi mua<\/span>, giao h\u00e0ng tr\u01b0\u1edbc v\u00e0 cho h\u1ecd n\u1ee3 m\u1ed9t th\u1eddi gian. So s\u00e1nh c\u00e1c doanh nghi\u1ec7p c\u00f9ng ng\u00e0nh s\u1ebd bi\u1ebft DN n\u00e0o c\u00f3 l\u1ee3i th\u1ebf h\u01a1n DN n\u00e0o.<\/p>\n

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Trong kho\u1ea3n ph\u1ea3i thu c\u00f3 kho\u1ea3n g\u1ecdi l\u00e0 n\u1ee3 x\u1ea5u. Kho\u1ea3n n\u00e0y c\u00f3 r\u1ee7i ro m\u1ea5t tr\u1eafng v\u00ec v\u1eady l\u1ea5y Kho\u1ea3n ph\u1ea3i thu – N\u1ee3 x\u1ea5u ta c\u00f3 Kho\u1ea3n ph\u1ea3i thu thu\u1ea7n. DN d\u1ef1 ph\u00f2ng ti\u1ec1n m\u1ea5t \u0111\u00f3 trong kho\u1ea3n 137.D\u1ef1 ph\u00f2ng ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00f3 \u0111\u00f2i<\/p>\n

Trong b\u00e1n h\u00e0ng, \u0111\u1ec3 ch\u1eafc ch\u1eafn r\u1eb1ng n\u1ee3 c\u00f3 th\u1ec3 thu h\u1ed3i, b\u00ean b\u00e1n th\u01b0\u1eddng y\u00eau c\u1ea7u b\u00ean mua l\u00e0m b\u1ea3o l\u00e3nh thanh to\u00e1n do m\u1ed9t ng\u00e2n h\u00e0ng c\u1ea5p \u0111\u1ec3 ch\u1eafc ch\u1eafn r\u1eb1ng khi t\u1edbi h\u1ea1n thanh to\u00e1n n\u1ebfu b\u00ean mua kh\u00f4ng tr\u1ea3 ti\u1ec1n th\u00ec b\u00ean b\u00e1n c\u00f3 th\u1ec3 \u0111\u00f2i ti\u1ec1n t\u1eeb ng\u00e2n h\u00e0ng. Nh\u1eefng kho\u1ea3n ph\u1ea3i thu c\u00f3 b\u1ea3o l\u00e3nh r\u1ea5t \u00edt khi th\u00e0nh n\u1ee3 x\u1ea5u.<\/p>\n

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Gi\u1ea3 s\u1eed trong v\u00ed d\u1ee5 b\u00e1n \u00e1o \u1edf entry tr\u01b0\u1edbc. B\u1ea1n mua c\u00e1i \u00e1o gi\u00e1 10.000 \u0111\u1ed3ng v\u00e0 b\u00e1n n\u00f3 v\u1edbi gi\u00e1 15.000, l\u00e3i 5000 \u0111\u1ed3ng. Nh\u01b0ng b\u1ea1n l\u1ea1i cho kh\u00e1ch h\u00e0ng n\u1ee3; l\u00fac n\u00e0y tr\u00ean s\u1ed5 s\u00e1ch c\u00f3 t\u00e0i s\u1ea3n 15.000 \u0111 v\u1edbi kho\u1ea3n LN g\u1ed9p 5000 \u0111 nh\u01b0ng c\u00f3 r\u1ee7i ro r\u1eb1ng kh\u00e1ch h\u00e0ng s\u1ebd qu\u1ef5t n\u1ee3 khi\u1ebfn b\u1ea1n m\u1ea5t tr\u1eafng 15.000 \u0111.<\/p>\n

C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng trong \u0111\u00f3 c\u00f3 d\u1ef1 ph\u00f2ng c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00f3 \u0111\u00f2i l\u00e0 n\u01a1i c\u1ea5t gi\u1ea5u l\u1ee3i nhu\u1eadn c\u1ef1c t\u1ed1t, gi\u00fap chuy\u1ec3n l\u1ee3i nhu\u1eadn t\u1eeb k\u1ef3 tr\u01b0\u1edbc sang k\u1ef3 sau ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i. M\u1ed9t doanh nghi\u1ec7p l\u1ed7 c\u00f3 th\u1ec3 do tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng qu\u00e1 nhi\u1ec1u ho\u1eb7c l\u00e3i n\u1ebfu kh\u00f4ng tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi kho\u1ea3n ph\u1ea3i thu \u0111ang c\u00f3 nguy c\u01a1 m\u1ea5t tr\u1eafng.<\/p>\n

Trong b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00f4ng th\u1ec3 hi\u1ec7n \u0111i\u1ec1u n\u00e0y. V\u1eady b\u1eb1ng nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n ng\u01b0\u1eddi ta c\u00f3 th\u1ec3 khi\u1ebfn m\u1ed9t DN t\u1eeb l\u00e3i th\u00e0nh l\u1ed7 v\u00e0 t\u1eeb l\u1ed7 th\u00e0nh l\u00e3i v\u00ec m\u1ed9t m\u1ee5c \u0111\u00edch n\u00e0o \u0111\u00f3. T\u1ea5t nhi\u00ean th\u1ef1c t\u1ebf ch\u1ec9 c\u00f3 m\u1ed9t, ch\u1eb3ng c\u00f3 DN n\u00e0o v\u1eeba l\u00e3i v\u1eeba l\u1ed7 c\u1ea3.<\/p>\n

V\u00ed d\u1ee5:<\/strong><\/p>\n

Doanh nghi\u1ec7p A k\u00fd H\u0110 v\u1edbi Doanh nghi\u1ec7p B h\u1ee3p \u0111\u1ed3ng c\u00f3 gi\u00e1 tr\u1ecb 100 t\u1ef7 nh\u01b0ng ghi t\u0103ng gi\u00e1 tr\u1ecb l\u00ean 130 t\u1ef7. DN A l\u1ee3i nhu\u1eadn g\u1ed9p th\u00eam 30 t\u1ef7 v\u00e0 DN B chi ph\u00ed th\u00eam 30 t\u1ef7. Ghi nh\u1eadn doanh thu t\u1ea1i th\u1eddi \u0111i\u1ec3m h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c xu\u1ea5t (ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u00fac ti\u1ec1n v\u1ec1 t\u00e0i kho\u1ea3n). H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c xu\u1ea5t v\u00e0o 11\/2016. Tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh 2016 c\u1ee7a DN A c\u00e1c c\u1ed5 \u0111\u00f4ng \u0111\u1ec1u ph\u1ea5n kh\u1edfi v\u00ec l\u1ee3i nhu\u1eadn b\u1ed7ng t\u0103ng \u0111\u1ed9t bi\u1ebfn nh\u1edd 30 t\u1ef7.<\/p>\n

T\u1edbi th\u00e1ng 2\/2017, DN B ch\u1ec9 tr\u1ea3 cho DN A 100 t\u1ef7, 30 t\u1ef7 tr\u1edf th\u00e0nh n\u1ee3 x\u1ea5u c\u1ee7a DN A, n\u00f3 s\u1ebd \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o l\u1ee3i nhu\u1eadn c\u1ee7a n\u0103m 2017. M\u1ed9t kho\u1ea3n l\u1ee3i nhu\u1eadn \u0111\u00e3 \u0111\u01b0\u1ee3c chuy\u1ec3n t\u1eeb n\u0103m 2017 sang n\u0103m 2016. C\u00f2n t\u1ea1i sao l\u1ea1i l\u00e0m th\u1ebf ? C\u00f3 th\u1ec3 l\u00e0 \u0111\u1ec3 l\u00e1ch thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, l\u00e0m gi\u00e0u n\u0103ng l\u1ef1c kinh nghi\u1ec7m c\u1ee7a DN ho\u1eb7c \u0111\u01a1n gi\u1ea3n l\u00e0 l\u1eeba ph\u1ec9nh m\u1ea5y nh\u00e0 \u0111\u1ea7u t\u01b0 tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n.<\/p>\n

Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng th\u1ec3 hi\u1ec7n n\u0103ng l\u1ef1c \u0111\u00e0m ph\u00e1n \u1edf \u0111\u1ea7u ra c\u1ee7a doanh nghi\u1ec7p. \u1ede ph\u00eda \u0111\u1ea7u v\u00e0o ta c\u00f3 m\u1ee5c t\u01b0\u01a1ng t\u1ef1 Tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n<\/span>. V\u00ed d\u1ee5 doanh nghi\u1ec7p mua nguy\u00ean li\u1ec7u \u0111\u1ea7u v\u00e0o, nguy\u00ean li\u1ec7u ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c nh\u01b0ng DN \u0111\u00e3 ph\u1ea3i t\u1ea1m \u1ee9ng ra r\u1ed3i. Tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n c\u00e0ng th\u1ea5p c\u00e0ng th\u1ec3 hi\u1ec7n n\u0103ng l\u1ef1c \u0111\u00e0m ph\u00e1n \u0111\u1ea7u v\u00e0o t\u1ed1t. T\u1ea5t nhi\u00ean n\u0103ng l\u1ef1c \u0111\u00e0m ph\u00e1n ph\u1ee5 thu\u1ed9c r\u1ea5t l\u1edbn v\u00e0o th\u1ebf \u0111\u00e0m ph\u00e1n c\u1ee7a DN \u0111ang \u1edf \u0111\u00e2u. M\u1ed9t DN \u0111\u1ed9c quy\u1ec1n mua <\/a>c\u00f3 l\u1ee3i th\u1ebf \u0111\u00e0m ph\u00e1n r\u1ea5t l\u1edbn tr\u01b0\u1edbc nh\u00e0 cung c\u1ea5p. M\u1ed9t DN \u0111\u1ed9c quy\u1ec1n b\u00e1n <\/a>c\u00f3 l\u1ee3i th\u1ebf \u0111\u00e0m ph\u00e1n l\u1edbn tr\u01b0\u1edbc kh\u00e1ch h\u00e0ng. Th\u1eadt tuy\u1ec7t v\u1eddi n\u1ebfu m\u1ed9t DN v\u1eeba \u1edf th\u1ebf \u0111\u1ed9c quy\u1ec1n mua<\/a> v\u1eeba \u1edf th\u1ebf \u0111\u1ed9c quy\u1ec1n b\u00e1n.<\/p>\n

15. H\u1ec7 s\u1ed1 thanh to\u00e1n ng\u1eafn h\u1ea1n<\/strong><\/span><\/h1>\n

H\u1ec7 s\u1ed1 thanh to\u00e1n ng\u1eafn h\u1ea1n = T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n\/N\u1ee3 ng\u1eafn h\u1ea1n = 93.085\/112.599 = 0,82<\/span><\/p>\n

H\u1ec7 s\u1ed1 n\u00e0y th\u1ec3 hi\u1ec7n t\u00ednh thanh kho\u1ea3n c\u1ee7a DN. H\u1ec7 s\u1ed1 l\u1edbn h\u01a1n 1 l\u00e0 t\u1ed1t, nh\u1ecf h\u01a1n 1 c\u00f3 ngh\u0129a l\u00e0 DN c\u00f3 r\u1ee7i ro v\u1ec1 thanh kho\u1ea3n. \u0110\u1ec3 t\u0103ng h\u1ec7 s\u1ed1 n\u00e0y doanh nghi\u1ec7p th\u01b0\u1eddng gi\u1eef l\u1ea1i ti\u1ec1n c\u1ed5 t\u1ee9c c\u1ee7a c\u1ed5 \u0111\u00f4ng b\u1eb1ng c\u00e1ch ch\u1eadm tr\u1ea3 c\u1ed5 t\u1ee9c ti\u1ec1n m\u1eb7t ho\u1eb7c tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu.<\/p>\n

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Nh\u00ecn b\u1ea3ng l\u1ecbch s\u1eed tr\u1ea3 c\u1ed5 t\u1ee9c c\u1ee7a Vingroup ta th\u1ea5y \u0111\u00e3 t\u1eeb r\u1ea5t l\u00e2u r\u1ed3i c\u1ed5 \u0111\u00f4ng c\u1ee7a Vin kh\u00f4ng \u0111\u01b0\u1ee3c nh\u1eadn c\u1ed5 t\u1ee9c ti\u1ec1n m\u1eb7t m\u00e0 to\u00e0n b\u1eb1ng c\u1ed5 phi\u1ebfu. N\u00f3 l\u00fd gi\u1ea3i m\u1ed9t ph\u1ea7n t\u1ea1i sao Vin l\u1eafm ti\u1ec1n \u0111\u1ec3 m\u00e0 c\u00f9ng l\u00fac kh\u1edfi c\u00f4ng nhi\u1ec1u d\u1ef1 \u00e1n t\u1edbi v\u1eady.<\/p>\n

DN tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu l\u00e0 pha lo\u00e3ng c\u1ed5 phi\u1ebfu ra. Th\u1ef1c ch\u1ea5t t\u1ef7 tr\u1ecdng s\u1edf h\u1eefu c\u1ee7a \u00f4ng A kh\u00f4ng h\u1ec1 thay \u0111\u1ed5i tr\u01b0\u1edbc v\u00e0 sau khi \u0111\u01b0\u1ee3c tr\u1ea3 b\u1eb1ng c\u1ed5 phi\u1ebfu. S\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu t\u0103ng l\u00ean nh\u01b0ng gi\u00e1 tr\u1ecb m\u1ed7i c\u1ed5 phi\u1ebfu l\u1ea1i gi\u1ea3m xu\u1ed1ng.<\/p>\n

Ta nh\u1edb l\u1ea1i r\u1eb1ng m\u1ed9t ng\u01b0\u1eddi mua c\u1ed5 phi\u1ebfu c\u1ee7a m\u1ed9t c\u00f4ng ty kh\u00f4ng ch\u1ec9 nh\u1eb1m nh\u1eadn c\u1ed5 t\u1ee9c m\u00e0 l\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa th\u1eddi \u0111i\u1ec3m mua v\u00e0 th\u1eddi \u0111i\u1ec3m b\u00e1n c\u1ed5 phi\u1ebfu \u0111\u00f3. Khi DN pha lo\u00e3ng c\u1ed5 phi\u1ebfu th\u00ec gi\u00e1 c\u1ed5 phi\u1ebfu \u0111\u00f3 s\u1ebd s\u1ee5t gi\u1ea3m t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ef7 l\u1ec7 pha lo\u00e3ng nh\u01b0ng sau \u0111\u00f3 m\u1ed9t th\u1eddi gian l\u1ea1i nh\u01b0 ch\u01b0a t\u1eebng c\u00f3 cu\u1ed9c chia ly, gi\u00e1 l\u1ea1i v\u1ec1 m\u1ee9c c\u0169. T\u1ef7 l\u1ec7 chia bao gi\u1edd c\u0169ng r\u1ea5t h\u00e0o ph\u00f3ng. V\u00ed d\u1ee5 t\u1ef7 l\u1ec7 1000:225 c\u00f3 ngh\u0129a l\u00e0 v\u1edbi m\u1ed7i 1000 c\u1ed5 phi\u1ebfu s\u1edf h\u1eefu, m\u1ed9t c\u1ed5 \u0111\u00f4ng s\u1ebd c\u00f3 th\u00eam 225 c\u1ed5 phi\u1ebfu, t\u1ef7 l\u1ec7 22,5%. T\u1ea5t nhi\u00ean Vingroup ph\u1ea3i ch\u1ee9ng minh r\u1eb1ng m\u00ecnh c\u00f3 ti\u1ec1m l\u1ef1c, c\u00f3 t\u01b0\u01a1ng lai ph\u00e1t tri\u1ec3n tuy\u1ec7t v\u1eddi, \u0111\u00f4i khi \u0111\u1ec3 l\u00e0m \u0111i\u1ec1u n\u00e0y c\u0169ng ch\u1ec9 c\u1ea7n tr\u1ea3 ti\u1ec1n cho v\u00e0i b\u00e0i b\u00e1o. V\u00e0 b\u1ea3n th\u00e2n l\u00fd do l\u1ea5y l\u1ee3i nhu\u1eadn \u0111\u1ec3 t\u00e1i \u0111\u1ea7u t\u01b0 nh\u1eb1m mang l\u1ea1i l\u1ee3i nhu\u1eadn cao h\u01a1n trong t\u01b0\u01a1ng lai \u0111\u1ea7y s\u1ee9c thuy\u1ebft ph\u1ee5c.<\/p>\n

16. Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/span><\/h1>\n

T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh n\u1eb1m trong m\u1ee5c T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n. N\u00f3 l\u00e0 nh\u00e0 x\u01b0\u1edfng m\u00e1y m\u00f3c, ph\u01b0\u01a1ng ti\u1ec7n, thi\u1ebft b\u1ecb v\u0103n ph\u00f2ng,….(c\u00e1c t\u00e0i s\u1ea3n ph\u1ea3i kh\u1ea5u hao l\u1edbn h\u01a1n 1 n\u0103m)<\/p>\n

\"\"T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nhi\u1ec1u kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed1t v\u00ec n\u00f3 \u0111i li\u1ec1n v\u1edbi kh\u1ea5u hao<\/p>\n

\"\"<\/p>\n

Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n ph\u00e2n ph\u1ed1i, b\u1ea3n quy\u1ec1n ph\u1ea7n m\u1ec1m n\u1eb1m trong m\u1ee5c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, b\u1ea1n tra m\u1ee5c 15.T\u00e0i s\u1ea3n v\u00f4 h\u00ecnh trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0 c\u1ee7a Vingroup\u00a0\u00a0VIC_17Q2_BCTC_HNSX<\/a><\/p>\n

M\u1ed9t Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t m\u1ef3 g\u00f3i ch\u1eb3ng h\u1ea1n nh\u1eadp m\u1ed9t d\u00e2y chuy\u1ec1n m\u00e1y m\u00f3c th\u1ef1c hi\u1ec7n kh\u1ea5u hao trong 10 n\u0103m. S\u1ebd ch\u1eb3ng c\u00f3 v\u1ea5n \u0111\u1ec1 g\u00ec c\u1ea3 n\u1ebfu h\u1ebft 10 n\u0103m m\u00e1y m\u00f3c \u0111\u00f3 v\u1eabn d\u00f9ng t\u1ed1t, DN v\u1eabn s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c c\u00e1c g\u00f3i m\u00ec t\u1ed3m. Nh\u01b0ng n\u1ebfu nh\u01b0 c\u00f4ng ngh\u1ec7 s\u1ea3n xu\u1ea5t thay \u0111\u1ed5i qu\u00e1 nhanh, d\u1ef1 \u0111\u1ecbnh kh\u1ea5u hao 10 n\u0103m nh\u01b0ng t\u1edbi n\u0103m th\u1ee9 5 doanh nghi\u1ec7p \u0111\u00e3 ph\u1ea3i mua d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t m\u1edbi th\u00ec \u0111\u00f3 th\u1eadt l\u00e0 th\u1ea3m h\u1ecda.<\/p>\n

M\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t m\u1ed9t m\u1eb7t h\u00e0ng \u1ed5n \u0111\u1ecbnh c\u00f3 l\u1ee3i th\u1ebf r\u1ea5t l\u1edbn v\u00ec n\u00f3 ch\u1eb3ng c\u1ea7n ph\u1ea3i thay th\u1ebf m\u00e1y m\u00f3c v\u00ed d\u1ee5 nh\u01b0 c\u00e1c lon coca-cola m\u1ea5y ch\u1ee5c n\u0103m qua v\u1eabn th\u1ebf. Nh\u01b0ng n\u1ebfu l\u00e0 s\u1ea3n xu\u1ea5t m\u00e1y t\u00ednh, tivi, t\u1ee7 l\u1ea1nh,….th\u00ec c\u00f4ng ngh\u1ec7 thay \u0111\u1ed5i r\u1ea5t nhanh d\u1eabn t\u1edbi DN ph\u1ea3i r\u00fat ng\u1eafn th\u1eddi gian kh\u1ea5u hao t\u01b0\u01a1ng \u1ee9ng v\u1edbi chu k\u1ef3 \u0111\u1ed5i m\u1edbi s\u1ea3n ph\u1ea9m.<\/p>\n

B\u1ea3ng ch\u00ednh s\u00e1ch kh\u1ea5u hao m\u00e0 VIN l\u1ef1a ch\u1ecdn cho th\u1ea5y th\u1eddi gian kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n tr\u1ea3i d\u00e0i. Vin thu\u00ea c\u00e1c nh\u00e0 th\u1ea7u th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a m\u00ecnh, \u0111\u00f3 l\u00e0 Contecon, H\u00f2a b\u00ecnh, REE,..n\u00f3 kh\u00f4ng s\u1edf h\u1eefu m\u00e1y c\u1ea9u, m\u00e1y x\u00fac,…Trong 30.000 t\u1ef7 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a m\u00ecnh th\u00ec Vin c\u00f3 t\u1edbi 20.000 t\u1ef7 l\u00e0 nh\u00e0 c\u1eeda.<\/p>\n

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17. L\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i<\/strong><\/span><\/h1>\n

Vin l\u00e0 m\u1ed9t t\u1eadp \u0111o\u00e0n l\u1edbn \u0111\u1ec3 m\u1edf r\u1ed9ng theo chi\u1ec1u d\u1ecdc n\u00f3 mua c\u00e1c nh\u00e0 cung c\u1ea5p, c\u00e1c nh\u00e0 ph\u00e2n ph\u1ed1i. \u0110\u1ec3 m\u1edf r\u1ed9ng theo chi\u1ec1u ngang n\u00f3 kh\u00f4ng m\u1ea5t c\u00f4ng l\u00e0m m\u1edbi t\u1eeb \u0111\u1ea7u m\u00e0 mua lu\u00f4n DN trong ng\u00e0nh \u0111\u00f3. V\u00ed d\u1ee5 \u0111\u1ec3 c\u1ea5p h\u00e0ng cho VinDS, VIN mua lu\u00f4n c\u00f4ng ty s\u1ea3n xu\u1ea5t th\u1eddi trang, v\u00ed d\u1ee5 nh\u01b0 mua C\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean th\u1eddi trang d\u1ec7t may Vi\u1ec7t Nam. Gi\u1ea3 s\u1eed gi\u00e1 tr\u1ecb s\u1ed1 s\u00e1ch c\u1ee7a c\u00f4ng ty n\u00e0y l\u00e0 200 t\u1ef7 nh\u01b0ng Vin mua n\u00f3 v\u1edbi gi\u00e1 217 t\u1ef7 th\u00ec \u0111i\u1ec1u g\u00ec s\u1ebd x\u1ea3y ra?<\/p>\n

Khi ti\u1ebfn h\u00e0nh mua xong, to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a DN d\u1ec7t may n\u00e0y \u0111\u01b0\u1ee3c nh\u1eadp v\u00e0o t\u1eadp \u0111o\u00e0n \u0111\u00fang b\u1eb1ng 200 t\u1ef7 (ch\u1ee9 kh\u00f4ng ph\u1ea3i 217 t\u1ef7). 17 t\u1ef7 n\u00e0y h\u1ea1ch to\u00e1n v\u00e0o \u0111\u00e2u? V\u00e0o m\u1ee5c L\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i.<\/p>\n

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Khi b\u00e1n m\u1ed9t DN, s\u1ebd c\u00f3 m\u1ed9t c\u00f4ng ty th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ecbnh gi\u00e1 doanh nghi\u1ec7p \u0111\u00f3. N\u00f3 t\u00ednh to\u00e1n gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh,…v\u00e0 \u0111\u01b0a ra m\u1ed9t m\u1ee9c gi\u00e1. Ho\u1eb7c \u0111\u01a1n gi\u1ea3n h\u01a1n, l\u1ea5y T\u1ed5ng t\u00e0i s\u1ea3n tr\u1eeb \u0111i n\u1ee3 ph\u1ea3i tr\u1ea3 s\u1ebd ra t\u00e0i s\u1ea3n thu\u1ea7n l\u00e0 gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a DN. V\u1eady n\u1ebfu Vin mua v\u1edbi gi\u00e1 b\u1eb1ng ho\u1eb7c th\u1ea5p h\u01a1n th\u00ec s\u1ebd t\u1ed1t h\u01a1n ch\u1ee9? t\u1ea1i sao l\u1ea1i mua v\u1edbi gi\u00e1 cao h\u01a1n ? C\u00e2u tr\u1ea3 l\u1eddi r\u1ea5t \u0111\u01a1n gi\u1ea3n, v\u00ec DN c\u00f3 t\u00e0i s\u1ea3n n\u00e0o \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ecbnh gi\u00e1, t\u00e0i s\u1ea3n \u0111\u00f3 c\u00f3 th\u1ec3 ngay l\u1eadp t\u1ee9c mang l\u1ea1i gi\u00e1 tr\u1ecb ho\u1eb7c l\u00e0 l\u1ee3i th\u1ebf kinh doanh trong t\u01b0\u01a1ng lai.<\/p>\n

Ho\u1eb7c c\u0169ng c\u00f3 th\u1ec3 VIN r\u1ea5t mu\u1ed1n mua doanh nghi\u1ec7p trong khi ch\u1ee7 c\u1ee7a n\u00f3 l\u1ea1i kh\u00f4ng th\u1ef1c s\u1ef1 mu\u1ed1n b\u00e1n d\u1eabn t\u1edbi Vin ph\u1ea3i tr\u1ea3 gi\u00e1 cao h\u01a1n gi\u00e1 tr\u1ecb th\u1ef1c.<\/p>\n

S\u1ebd l\u00e0 t\u1ed1t h\u01a1n n\u1ebfu VIN mua DN v\u1edbi m\u1ee9c gi\u00e1 th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a DN, c\u00f3 th\u1ec3 do ch\u1ee7 DN kia r\u1ea5t m\u00f3t b\u00e1n m\u00e0 ch\u1ec9 c\u00f3 m\u1ed7i VIN mu\u1ed1n mua. L\u00fac n\u00e0y n\u00f3 s\u1ebd t\u1ea1o ra m\u1ed9t s\u1ed1 \u00e2m trong m\u1ee5c L\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i.<\/p>\n

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Theo th\u00f4ng t\u01b0 21\/2006\/TT-BTC: L\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p trong t\u01b0\u01a1ng lai v\u1edbi th\u1eddi gian t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 10 n\u0103m.\u00a0Trong h\u00ecnh, c\u00f4ng ty d\u1ec7t may c\u00f3 l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i 17 t\u1ef7 \u0111\u1ea7u k\u1ef3, t\u1edbi cu\u1ed1i k\u1ef3 n\u00f3 ch\u1ec9 c\u00f2n 12 t\u1ef7.<\/p>\n

T\u01b0\u01a1ng t\u1ef1 n\u1ebfu nh\u01b0 L\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i l\u00e0 s\u1ed1 \u00e2m th\u00ec DN s\u1ebd ph\u00e2n b\u1ed5 n\u00f3 v\u00e0o thu nh\u1eadp trong t\u01b0\u01a1ng lai v\u1edbi th\u1eddi gian t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 20 n\u0103m.<\/p>\n

T\u1eeb “L\u1ee3i th\u1ebf” r\u1ea5t d\u1ec5 g\u00e2y hi\u1ec3m nh\u1ea7m r\u1eb1ng l\u1ee3i \u00edch, s\u1ed1 c\u00e0ng cao c\u00e0ng t\u1ed1t. Nh\u01b0ng x\u00e9t \u0111\u1ecbnh ngh\u0129a n\u00f3 kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed1t, n\u00f3 l\u00e0 kho\u1ea3n chi ph\u00ed ti\u1ec1m t\u00e0ng trong t\u01b0\u01a1ng lai n\u1ebfu l\u00e0 s\u1ed1 d\u01b0\u01a1ng v\u00e0 l\u00e0 thu nh\u1eadp ti\u1ec1m t\u00e0ng trong t\u01b0\u01a1ng lai n\u1ebfu l\u00e0 s\u1ed1 \u00e2m.<\/p>\n

\"\"Doanh nghi\u1ec7p nh\u1ecf th\u01b0\u1eddng kh\u00f4ng ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n doanh nghi\u1ec7p v\u00ec v\u1eady m\u1ee5c L\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a DN l\u00e0 0 \u0111\u1ed3ng. V\u1edbi m\u1ed9t t\u1eadp \u0111o\u00e0n c\u00f3 ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n th\u01b0\u1eddng xuy\u00ean th\u00ec n\u1ebfu nh\u01b0 L\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i c\u00f3 thay \u0111\u1ed5i t\u0103ng gi\u1ea3m kh\u00f4ng \u0111\u00e1ng k\u1ec3 gi\u1eefa k\u1ef3 n\u00e0y v\u1edbi k\u1ef3 tr\u01b0\u1edbc th\u00ec c\u00f3 ngh\u0129a r\u1eb1ng giai \u0111o\u1ea1n \u0111\u00f3 DN kh\u00f4ng ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n DN n\u00e0o.<\/p>\n

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Th\u00f4ng minh t\u00e0i ch\u00ednh (P12-6 : B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n- Gi\u00e1 tr\u1ecb th\u01b0\u01a1ng hi\u1ec7u)<\/a><\/p>\n<\/blockquote>\n