{"id":1383,"date":"2017-10-07T17:52:11","date_gmt":"2017-10-07T17:52:11","guid":{"rendered":"https:\/\/blog.ngocha.biz\/?p=1383"},"modified":"2017-10-07T17:52:11","modified_gmt":"2017-10-07T17:52:11","slug":"thong-minh-tai-chinh-p12-4-bang-can-doi-ke-toan-tien-mat-va-hang-ton-kho","status":"publish","type":"post","link":"https:\/\/blog.ngocha.biz\/?p=1383","title":{"rendered":"Th\u00f4ng minh t\u00e0i ch\u00ednh (P12-4 : B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n- Ti\u1ec1n m\u1eb7t v\u00e0 h\u00e0ng t\u1ed3n kho)"},"content":{"rendered":"<div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 4px\">\n<div class=\"kksr-icon\" style=\"width: 20px; height: 20px;\"><\/div>\n<\/p><\/div>\n<div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 4px\">\n<div class=\"kksr-icon\" style=\"width: 20px; height: 20px;\"><\/div>\n<\/p><\/div>\n<div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 4px\">\n<div class=\"kksr-icon\" style=\"width: 20px; height: 20px;\"><\/div>\n<\/p><\/div>\n<div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 4px\">\n<div class=\"kksr-icon\" style=\"width: 20px; height: 20px;\"><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"kksr-stars-active\" style=\"width: 118px;\">\n<div class=\"kksr-star\" style=\"padding-right: 4px\">\n<div class=\"kksr-icon\" style=\"width: 20px; height: 20px;\"><\/div>\n<\/p><\/div>\n<div class=\"kksr-star\" style=\"padding-right: 4px\">\n<div class=\"kksr-icon\" style=\"width: 20px; height: 20px;\"><\/div>\n<\/p><\/div>\n<div class=\"kksr-star\" style=\"padding-right: 4px\">\n<div class=\"kksr-icon\" style=\"width: 20px; height: 20px;\"><\/div>\n<\/p><\/div>\n<div class=\"kksr-star\" style=\"padding-right: 4px\">\n<div class=\"kksr-icon\" style=\"width: 20px; height: 20px;\"><\/div>\n<\/p><\/div>\n<div class=\"kksr-star\" style=\"padding-right: 4px\">\n<div class=\"kksr-icon\" style=\"width: 20px; height: 20px;\"><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/div>\n<div class=\"kksr-legend\" style=\"font-size: 16px;\">\n            5\/5 &#8211; (6 votes)    <\/div>\n<\/p><\/div>\n<p><em>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:\u00a0<a href=\"http:\/\/chienluocsong.com\/wp-content\/uploads\/VIC_17Q2_BCTC_HNSX.pdf\">VIC_17Q2_BCTC_HNSX<\/a><\/em><\/p>\n<p><a href=\"http:\/\/chienluocsong.com\/thong-minh-tai-chinh-p12-1-hoc-doc-hieu-bao-cao-tai-chinh-vingroup\/\">Entry \u0111\u1ea7u ti\u00ean<\/a> t\u00f4i c\u00f3 tr\u00ecnh b\u00e0y v\u1ec1 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n nh\u01b0ng ch\u1ec9 \u0111i l\u01b0\u1edbt qua. Nguy\u00ean nh\u00e2n v\u00ec n\u1ebfu chi ti\u1ebft ngay c\u00f3 th\u1ec3 s\u1ebd khi\u1ebfn b\u1ea1n \u0111\u1ecdc c\u1ea3m th\u1ea5y h\u01a1i s\u1ed1c v\u00e0 n\u1ea3n, kh\u00f3 m\u00e0 \u0111\u1ecdc ti\u1ebfp. Sau 3 ph\u1ea7n n\u1ebfu \u0111\u1ecdc c\u1ea9n th\u1eadn b\u1ea1n \u0111\u00e3 c\u00f3 m\u1ed9t h\u00ecnh dung kh\u00e1 t\u1ed1t n\u00ean t\u00f4i s\u1ebd quay l\u1ea1i v\u1edbi c\u00e1c ch\u1ec9 s\u1ed1 c\u1ee7a B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/p>\n<p>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 m\u1ed9t h\u00ecnh ch\u1ee5p nhanh m\u1ed9t th\u1eddi \u0111i\u1ec3m, n\u00f3 kh\u00e1c v\u1edbi B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e0 cho giai \u0111o\u1ea1n. M\u1ed9t b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u1eadp ra cho 31\/12\/2017 l\u00e0 th\u00f4ng tin c\u1ee7a ch\u00ednh ng\u00e0y h\u00f4m \u0111\u00f3. Trong qu\u00e1 tr\u00ecnh qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p, ch\u1ee7 DN c\u00f3 th\u1ec3 y\u00eau c\u1ea7u m\u1ed9t b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a m\u1ed9t ng\u00e0y b\u1ea5t k\u1ef3 nh\u1eb1m x\u00e1c \u0111\u1ecbnh hi\u1ec7n tr\u1ea1ng s\u1ee9c kh\u1ecfe doanh nghi\u1ec7p.<\/p>\n<h1><span style=\"font-size: 14pt;\"><strong>12. Ti\u1ec1n m\u1eb7t<\/strong><\/span><\/h1>\n<p>C\u00e1i c\u1ea7n quan t\u00e2m l\u00e0 nh\u00f3m t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n. Chu k\u1ef3 kinh doanh th\u1ec3 hi\u1ec7n trong c\u00e1c ch\u1ec9 s\u1ed1 n\u00e0y. DN d\u00f9ng ti\u1ec1n mua nguy\u00ean v\u1eadt li\u1ec7u t\u1ea1o th\u00e0nh b\u00e1n s\u1ea3n ph\u1ea9m, s\u1ea3n ph\u1ea9m t\u1ed3n kho, b\u00e1n cho kh\u00e1ch h\u00e0ng chuy\u1ec3n th\u00e0nh ti\u1ec1n. Ti\u1ec1n m\u1eb7t -&gt; H\u00e0ng t\u1ed3n kho -&gt; Kho\u1ea3n ph\u1ea3i thu -&gt; Ti\u1ec1n m\u1eb7t.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10764 aligncenter\" src=\"http:\/\/chienluocsong.com\/wp-content\/uploads\/tai-san-ngan-han-cls.png\" alt=\"\" width=\"498\" height=\"359\" srcset=\"https:\/\/chienluocsong.com\/wp-content\/uploads\/tai-san-ngan-han-cls.png 498w, https:\/\/chienluocsong.com\/wp-content\/uploads\/tai-san-ngan-han-cls-300x216.png 300w, https:\/\/chienluocsong.com\/wp-content\/uploads\/tai-san-ngan-han-cls-324x235.png 324w\" sizes=\"auto, (max-width: 498px) 100vw, 498px\" \/><\/p>\n<p>V\u00ed d\u1ee5 n\u1ebfu b\u1ea1n kinh doanh b\u00e1n \u00e1o qua m\u1ea1ng. B\u1ea1n mua \u00e1o t\u1eeb nh\u00e0 cung c\u1ea5p v\u00e0 b\u00e1n \u00e1o cho kh\u00e1ch h\u00e0ng. Chu k\u1ef3 s\u1ebd l\u00e0: Ti\u1ec1n m\u1eb7t -&gt; kho\u1ea3n ph\u1ea3i tr\u1ea3 -&gt; H\u00e0ng t\u1ed3n kho -&gt; Kho\u1ea3n ph\u1ea3i thu -&gt; Ti\u1ec1n m\u1eb7t. L\u00fac n\u00e0o b\u1ea1n c\u0169ng s\u1ebd c\u00f3 5 m\u1ee5c n\u00e0y. C\u00f2n n\u1ebfu b\u1ea1n nh\u1eadp v\u1ea3i v\u1ec1 \u0111\u1ec3 may \u00e1o th\u00ec s\u1ebd c\u00f3 th\u00eam Nguy\u00ean v\u1eadt li\u1ec7u, h\u00e0ng d\u1edf dang b\u00e1n th\u00e0nh ph\u1ea9m.<\/p>\n<p>T\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp theo t\u00ednh l\u1ecfng (t\u00ednh thanh kho\u1ea3n) gi\u1ea3m d\u1ea7n. T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n l\u00e0 t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 chuy\u1ec3n th\u00e0nh ti\u1ec1n m\u1eb7t d\u01b0\u1edbi 1 n\u0103m. T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n l\u00e0 c\u00e1c t\u00e0i s\u1ea3n m\u1ea5t h\u01a1n 1 n\u0103m \u0111\u1ec3 c\u00f3 th\u1ec3 chuy\u1ec3n th\u00e0nh ti\u1ec1n m\u1eb7t.<\/p>\n<p>Ti\u1ec1n m\u1eb7t l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 trong m\u1ee5c T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n c\u00f3 t\u00ednh thanh kho\u1ea3n cao nh\u1ea5t<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10726 aligncenter\" src=\"http:\/\/chienluocsong.com\/wp-content\/uploads\/tien-mat-cls.png\" alt=\"\" width=\"577\" height=\"370\" srcset=\"https:\/\/chienluocsong.com\/wp-content\/uploads\/tien-mat-cls.png 577w, https:\/\/chienluocsong.com\/wp-content\/uploads\/tien-mat-cls-300x192.png 300w\" sizes=\"auto, (max-width: 577px) 100vw, 577px\" \/><\/p>\n<p>H\u00e3y hi\u1ec3u \u00fd ngh\u0129a c\u1ee7a Ti\u1ec1n m\u1eb7t v\u00ec n\u00f3 l\u00e0 ch\u1ec9 s\u1ed1 r\u1ea5t r\u1ea5t quan tr\u1ecdng. T\u01b0\u1edfng t\u01b0\u1ee3ng th\u1ebf n\u00e0y n\u1ebfu b\u1ea1n kinh doanh qu\u1ea7n \u00e1o tr\u00ean m\u1ea1ng. M\u1ed9t chu k\u1ef3 s\u1ebd nh\u01b0 sau:<\/p>\n<ul>\n<li>B\u1ea1n d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ec3 mua m\u1ed9t c\u00e1i \u00e1o v\u1edbi gi\u00e1 10.000 \u0111\u1ed3ng<\/li>\n<li>B\u1ea1n b\u00e1n c\u00e1i \u00e1o v\u1edbi gi\u00e1 15.000 \u0111\u1ed3ng sau \u0111\u00f3 1 th\u00e1ng. S\u1ed1 ti\u1ec1n m\u1eb7t c\u00f3 \u0111\u01b0\u1ee3c th\u00eam = 15.000 &#8211; 10.000 = 5.000 . B\u1ea1n \u0111\u00e3 s\u1ea3n xu\u1ea5t ra 5.000 \u0111\u1ed3ng t\u1eeb 10.000 \u0111\u1ed3ng trong chu k\u1ef3 1 th\u00e1ng.<\/li>\n<\/ul>\n<p>N\u1ebfu chu k\u1ef3 n\u00e0y gi\u1ea3m xu\u1ed1ng 1 tu\u1ea7n th\u00ec c\u00f3 ph\u1ea3i 1 th\u00e1ng b\u1ea1n s\u1ebd thu \u0111\u01b0\u1ee3c 5.000\u0111 x4 = 20.000 \u0111\u1ed3ng \u0111\u00fang kh\u00f4ng? S\u1ed1 ti\u1ec1n t\u00edch l\u0169y th\u00eam sau 1 th\u00e1ng c\u00e0ng nhi\u1ec1u khi chu k\u1ef3 kinh doanh c\u00e0ng thu h\u1eb9p -&gt; Chu k\u1ef3 kinh doanh c\u00e0ng ng\u1eafn th\u00ec t\u1ed1c \u0111\u1ed9 t\u0103ng c\u1ee7a ti\u1ec1n m\u1eb7t c\u00e0ng cao.<\/p>\n<p>T\u1ea5t nhi\u00ean b\u1ea1n kh\u00f4ng b\u00e1n m\u1ed7i l\u1ea7n 1 c\u00e1i \u00e1o, b\u1ea1n b\u00e1n h\u00e0ng tr\u0103m c\u00e1i v\u00e0 v\u00ec kh\u00f4ng \u0111\u1ee7 ti\u1ec1n m\u1eb7t b\u1ea1n s\u1ebd t\u1ea1o ra n\u1ee3 (\u0111\u01b0\u1ee3c m\u00f4 t\u1ea3 trong m\u1ee5c Ngu\u1ed3n v\u1ed1n)&#8230;.V\u00e0 t\u1ea5t nhi\u00ean 5000\u0111 l\u00e0 l\u1ee3i nhu\u1eadn g\u1ed9p, ch\u01b0a t\u00ednh t\u1edbi c\u00f4ng ship, chi ph\u00ed internet, &#8230;<\/p>\n<p>Khi ti\u1ec1n m\u1eb7t t\u0103ng l\u00ean, b\u1ea1n c\u00f3 nhi\u1ec1u c\u00e1ch x\u1eed l\u00fd:<\/p>\n<ul>\n<li>G\u1eedi ng\u00e2n h\u00e0ng ki\u1ebfm t\u00fd l\u1eddi trong khi ch\u01b0a ngh\u0129 \u0111\u01b0\u1ee3c l\u00e0 l\u00e0m c\u00e1i g\u00ec.<\/li>\n<li>B\u1ecf ti\u1ec1n \u0111\u00f3 v\u00e0o \u0111\u1ea7u t\u01b0, v\u00ed d\u1ee5 tr\u01b0\u1edbc b\u1ea1n ch\u1ec9 \u0111\u1ee7 ti\u1ec1n mua 2 c\u00e1i m\u1ed7i l\u1ea7n th\u00ec d\u1ea7n d\u1ea7n s\u1ed1 \u00e1o m\u1ed7i l\u1ea7n mua c\u00f3 th\u1ec3 t\u0103ng l\u00ean nh\u1edd c\u00f3 t\u00edch l\u0169y l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc \u0111\u00f3.<\/li>\n<\/ul>\n<p>L\u01b0\u1ee3ng ti\u1ec1n m\u1eb7t l\u1edbn l\u00e0 r\u1ea5t quan tr\u1ecdng gi\u00fap DN v\u01b0\u1ee3t qua c\u00e1c giai \u0111o\u1ea1n kh\u00f3 kh\u0103n. H\u00e3y t\u01b0\u1edfng t\u01b0\u1ee3ng \u0111ang b\u00e1n qu\u1ea7n \u00e1o ngon \u0103n b\u1ed7ng c\u00f3 tin \u0111\u1ed3n con m\u00e8o b\u1ea1n nu\u00f4i b\u1ecb gh\u1ebb, b\u1ea1n kh\u00f4ng th\u1ec3 b\u00e1n \u00e1o \u0111\u01b0\u1ee3c n\u1eefa. L\u00fac n\u00e0y d\u00f2ng ti\u1ec1n b\u1ecb ng\u01b0ng l\u1ea1i, ti\u1ec1n ra v\u1eabn c\u1ee9 \u0111i ra (thu\u00ea v\u0103n ph\u00f2ng, ti\u1ec1n \u0111i\u1ec7n n\u01b0\u1edbc internet,&#8230;) trong khi l\u01b0\u1ee3ng ti\u1ec1n v\u00e0o kh\u00f4ng c\u00f3. Gi\u1ed1ng nh\u01b0 b\u1ec3 n\u01b0\u1edbc kh\u00f4ng c\u00f3 n\u01b0\u1edbc b\u1ed5 sung m\u00e0 v\u1eabn c\u00f3 n\u01b0\u1edbc r\u00f2 r\u1ec9, b\u1ea1n s\u1ebd v\u00f4 c\u00f9ng kh\u00f3 kh\u0103n. V\u00ec v\u1eady \u0111\u1eebng bao gi\u1edd \u0111\u1ec3 trong t\u00fai kh\u00f4ng c\u00f3 ti\u1ec1n m\u1eb7t. Kinh doanh c\u00e0ng r\u1ee7i ro th\u00ec c\u00e0ng ph\u1ea3i d\u1ef1 tr\u1eef nhi\u1ec1u ti\u1ec1n m\u1eb7t.<\/p>\n<p>L\u01b0\u1ee3ng ti\u1ec1n m\u1eb7t l\u1edbn ch\u1eafc ch\u1eafn th\u1ec3 hi\u1ec7n kh\u1ea3 n\u0103ng ki\u1ebfm ti\u1ec1n c\u1ee7a DN.\u00a0 So s\u00e1nh l\u01b0\u1ee3ng ti\u1ec1n m\u1eb7t gi\u1eefa c\u00e1c th\u1eddi \u0111i\u1ec3m c\u00f3 th\u1ec3 t\u01b0\u01a1ng \u0111\u1ed1i t\u00ednh \u0111\u01b0\u1ee3c l\u00e0 kho\u1ea3ng gi\u1eefa th\u1eddi \u0111i\u1ec3m \u0111\u00f3 doanh nghi\u1ec7p t\u1ea1o ra bao nhi\u00eau ti\u1ec1n.<\/p>\n<p>Tuy nhi\u00ean doanh nghi\u1ec7p c\u00f3 ti\u1ec1n m\u1eb7t kh\u00f4ng ph\u1ea3i ch\u1ec9 th\u00f4ng qua s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 c\u1ee7a m\u00ecnh m\u00e0 c\u00f2n t\u1eeb 3 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c:<\/p>\n<ul>\n<li><span style=\"color: #ff0000;\">B\u00e1n t\u00e0i s\u1ea3n:<\/span> V\u00ed d\u1ee5 nh\u01b0 trong th\u00e1ng \u0111\u00f3 b\u1ea1n b\u00e1n c\u00e1i m\u00e1y t\u00ednh \u0111i v\u1edbi gi\u00e1 10tr \u0111\u1ed3ng. N\u00f3 kh\u00f4ng c\u00f3 ngh\u0129a r\u1eb1ng th\u00e1ng t\u1edbi b\u1ea1n l\u1ea1i c\u00f3 10 tri\u1ec7u. Th\u1ef1c ch\u1ea5t l\u00e0 T\u1ed5ng t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u1ed5i ch\u1ec9 l\u00e0 chuy\u1ec3n t\u1eeb t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n sang ti\u1ec1n m\u1eb7t.<\/li>\n<li><span style=\"color: #ff0000;\">B\u00e1n c\u1ed5 phi\u1ebfu<\/span>: In ra m\u1ed9t t\u1edd gi\u1ea5y g\u1ecdi l\u00e0 c\u1ed5 phi\u1ebfu v\u00e0 b\u00e1n ra c\u00f4ng ch\u00fang \u0111\u1ec3 thu v\u1ec1 ti\u1ec1n m\u1eb7t. Ng\u01b0\u1eddi mua nh\u1eadn \u0111\u01b0\u1ee3c l\u1eddi cam k\u1ebft th\u00f4ng qua t\u1edd gi\u1ea5y \u0111\u00f3 r\u1eb1ng h\u1ecd s\u1ebd \u0111\u01b0\u1ee3c c\u1ed5 t\u1ee9c c\u1ee7a c\u00f4ng ty trong t\u01b0\u01a1ng lai.<\/li>\n<li><span style=\"color: #ff0000;\">B\u00e1n tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p:<\/span> DN c\u0169ng in ra m\u1ed9t t\u1edd gi\u1ea5y g\u1ecdi l\u00e0 tr\u00e1i phi\u1ebfu (th\u1ef1c ra kh\u00f4ng ph\u1ea3i in m\u00e0 n\u00f3 ch\u1ec9 l\u00e0 c\u00e1c con s\u1ed1 tr\u00ean m\u00e1y t\u00ednh). DN b\u00e1n tr\u00e1i phi\u1ebfu \u0111\u00f3 thu v\u1ec1 ti\u1ec1n m\u1eb7t. Ng\u01b0\u1eddi mua nh\u1eadn \u0111\u01b0\u1ee3c l\u1eddi h\u1ee9a r\u1eb1ng s\u1ebd \u0111\u01b0\u1ee3c tr\u1ea3 ti\u1ec1n \u0111\u1ec1u \u0111\u1eb7n h\u00e0ng n\u0103m b\u1ea5t ch\u1ea5p k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng KD th\u1ebf n\u00e0o. \u0110\u1ea1i lo\u1ea1i DN thay v\u00ec vay ng\u00e2n h\u00e0ng v\u1edbi l\u00e3i su\u1ea5t 12% th\u00ec vay ng\u01b0\u1eddi d\u00e2n v\u1edbi l\u00e3i su\u1ea5t th\u1ea5p h\u01a1n. DN c\u00e0ng uy t\u00edn th\u00ec l\u00e3i su\u1ea5t ph\u1ea3i tr\u1ea3 c\u00e0ng th\u1ea5p (t\u1ea5t nhi\u00ean kh\u00f4ng th\u1ec3 th\u1ea5p h\u01a1n l\u00e3i g\u1eedi c\u1ee7a ng\u00e2n h\u00e0ng).<\/li>\n<\/ul>\n<p>V\u00ec v\u1eady khi th\u1ea5y\u00a0 ti\u1ec1n m\u1eb7t k\u1ef3 n\u00e0y cao h\u01a1n k\u1ef3 tr\u01b0\u1edbc th\u00ec c\u0169ng ph\u1ea3i xem trong k\u1ef3 \u0111\u00f3 DN c\u00f3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1ea1o ra ti\u1ec1n m\u1eb7t ki\u1ec3u nh\u01b0 tr\u00ean kh\u00f4ng.<\/p>\n<p>Vin l\u00e0 m\u1ed9t doanh nghi\u1ec7p \u0111ang theo chi\u1ebfn l\u01b0\u1ee3c m\u1edf r\u1ed9ng c\u1ea3 chi\u1ec1u d\u1ecdc v\u00e0 chi\u1ec1u ngang n\u00ean ch\u00eanh l\u1ec7ch l\u01b0\u1ee3ng ti\u1ec1n m\u1eb7t so v\u1edbi c\u00f9ng k\u1ef3 kh\u00f4ng n\u00f3i l\u00ean \u0111i\u1ec1u g\u00ec. C\u00f3 l\u1ebd n\u00f3 gi\u1eef l\u01b0\u1ee3ng ti\u1ec1n m\u1eb7t \u0111\u00f3 ch\u1ec9 v\u1edbi m\u1ee5c \u0111\u00edch nh\u1eb1m \u0111\u1ea3m b\u1ea3o an ninh t\u00e0i ch\u00ednh. \u0110\u1ed1i v\u1edbi c\u00e1c DN \u0111ang theo chi\u1ebfn l\u01b0\u1ee3c \u1ed5n \u0111\u1ecbnh, kh\u00f4ng m\u1edf r\u1ed9ng hay thu h\u1eb9p th\u00ec t\u1ed1c \u0111\u1ed9 t\u0103ng ti\u1ec1n m\u1eb7t ch\u00ednh th\u1ec3 hi\u1ec7n t\u1ed1c \u0111\u1ed9 ki\u1ebfm ti\u1ec1n c\u1ee7a DN. Gi\u1ed1ng nh\u01b0 khi s\u1ed1 l\u01b0\u1ee3ng \u00e1o b\u1ea1n kinh doanh kh\u00f4ng \u0111\u1ed5i th\u00ec t\u1ed1c \u0111\u1ed9 ti\u1ec1n m\u1eb7t c\u00f3 th\u00eam th\u1ec3 hi\u1ec7n t\u1ed1c \u0111\u1ed9 ki\u1ebfm ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng KD c\u1ee7a b\u1ea1n.<\/p>\n<h1><span style=\"font-size: 14pt;\"><strong>13. H\u00e0ng t\u1ed3n kho<\/strong><\/span><\/h1>\n<p>H\u00e0ng t\u1ed3n kho trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 s\u1ed1 h\u00e0ng t\u1ed3n c\u1ee7a ng\u00e0y l\u1eadp b\u1ea3ng. N\u00f3 l\u00e0 th\u1eddi \u0111i\u1ec3m 30\/6 trong b\u00e1o c\u00e1o b\u00e1n ni\u00ean c\u1ee7a VIN.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10724 aligncenter\" src=\"http:\/\/chienluocsong.com\/wp-content\/uploads\/hang-ton-kho-cls.png\" alt=\"\" width=\"573\" height=\"296\" srcset=\"https:\/\/chienluocsong.com\/wp-content\/uploads\/hang-ton-kho-cls.png 573w, https:\/\/chienluocsong.com\/wp-content\/uploads\/hang-ton-kho-cls-300x155.png 300w\" sizes=\"auto, (max-width: 573px) 100vw, 573px\" \/><\/p>\n<p>B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ec3 b\u00e1n \u0111\u00e3 x\u00e2y d\u1ef1ng l\u00e0 5,7 ngh\u00ecn t\u1ef7; so v\u1edbi th\u1eddi \u0111i\u1ec3m 31\/12\/2016 Vin \u0111\u00e3 b\u00e1n 3,6 ngh\u00ecn t\u1ef7. Ph\u1ea3i n\u00f3i l\u00e0 r\u1ea5t \u1ea5n t\u01b0\u1ee3ng.<\/p>\n<p>B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ec3 b\u00e1n \u0111ang x\u00e2y d\u1ef1ng l\u00ean t\u1edbi 44 ngh\u00ecn t\u1ef7. S\u1ed1 t\u1ed3n n\u00e0y kh\u00f4ng thay \u0111\u1ed5i m\u1ea5y so v\u1edbi con s\u1ed1 45 ngh\u00ecn t\u1ef7 c\u1ee7a th\u1eddi \u0111i\u1ec3m 31\/12\/2016. Nh\u01b0 v\u1eady trong k\u1ef3 n\u00e0y Vin ch\u1ec9 ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c m\u1ed9t \u00edt nh\u00e0 \u0111\u1ec3 b\u00e1n, ho\u1eb7c trong 6 th\u00e1ng \u0111\u00f3 Vin kh\u1edfi c\u00f4ng m\u1ed9t s\u1ed1 d\u1ef1 \u00e1n g\u1ea7n b\u1eb1ng s\u1ed1 ho\u00e0n th\u00e0nh. Sau n\u00e0y ta s\u1ebd bi\u1ebft c\u1ee5 th\u1ec3 th\u00f4ng qua B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, m\u1ed9t trong 3 th\u00e0nh ph\u1ea7n c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<p>Ch\u1ec9 s\u1ed1 h\u00e0ng t\u1ed3n kho th\u1ec3 hi\u1ec7n ti\u1ec1n c\u1ee7a DN \u0111ang b\u1ecb g\u0103m \u1edf h\u00e0ng. N\u1ebfu h\u00e0ng \u0111\u00f3 kh\u00f4ng thiu th\u1ed1i, kh\u00f4ng b\u1ecb l\u1ed7i th\u1eddi th\u00ec kh\u00f4ng v\u1ea5n \u0111\u1ec1 g\u00ec l\u1eafm. C\u00f2n nh\u1eefng h\u00e0ng h\u00f3a m\u1ea5t gi\u00e1 theo th\u1eddi gian nh\u01b0 m\u00e1y t\u00ednh, \u0111i\u1ec7n tho\u1ea1i ho\u1eb7c \u0111\u1ec3 l\u00e2u s\u1ebd h\u1ecfng nh\u01b0 s\u1eefa b\u1ed9t, b\u00e1nh k\u1eb9o,&#8230;. th\u00ec s\u1ebd r\u1ea5t \u0111\u00e1ng ng\u1ea1i. Do v\u1eady v\u1edbi c\u00e1c DN c\u00f3 h\u00e0ng h\u00f3a kinh doanh thu\u1ed9c d\u1ea1ng n\u00e0y ta ph\u1ea3i r\u1ea5t ch\u00fa \u00fd t\u1edbi ch\u1ec9 s\u1ed1 n\u00e0y.<\/p>\n<p>Ch\u00fang ta s\u1ebd ti\u1ebfp t\u1ee5c ph\u00e2n t\u00edch c\u00e1c th\u00f4ng s\u1ed1 trong m\u1ee5c T\u00e0i s\u1ea3n \u1edf entry k\u1ebf ti\u1ebfp.<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"SVe4PGBSZN\">\n<p><a href=\"https:\/\/chienluocsong.com\/thong-minh-tai-chinh-p12-5-bao-cao-tai-chinh-vingroup-no-khau-hao-va-loi-the-thuong-mai\/\">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)<\/a><\/p>\n<\/blockquote>\n<p><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;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)&#8221; &#8212; \" src=\"https:\/\/chienluocsong.com\/thong-minh-tai-chinh-p12-5-bao-cao-tai-chinh-vingroup-no-khau-hao-va-loi-the-thuong-mai\/embed\/#?secret=CCvNAhbkLc#?secret=SVe4PGBSZN\" data-secret=\"SVe4PGBSZN\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<hr>\n<p><strong>Ngu\u1ed3n:<\/strong> <a href=\"https:\/\/chienluocsong.com\/thong-minh-tai-chinh-p12-4-bang-can-doi-ke-toan-tien-mat-va-hang-ton-kho\/\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng minh t\u00e0i ch\u00ednh (P12-4 : B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n- Ti\u1ec1n m\u1eb7t v\u00e0 h\u00e0ng t\u1ed3n kho) \u2014 chienluocsong.com<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Source: https:\/\/chienluocsong.com\/thong-minh-tai-chinh-p12-4-bang-can-doi-ke-toan-tien-mat-va-hang-ton-kho\/<\/p>\n","protected":false},"author":1,"featured_media":1384,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[26],"tags":[],"class_list":["post-1383","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chienluocsong"],"_links":{"self":[{"href":"https:\/\/blog.ngocha.biz\/index.php?rest_route=\/wp\/v2\/posts\/1383","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blog.ngocha.biz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.ngocha.biz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.ngocha.biz\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.ngocha.biz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1383"}],"version-history":[{"count":0,"href":"https:\/\/blog.ngocha.biz\/index.php?rest_route=\/wp\/v2\/posts\/1383\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/blog.ngocha.biz\/index.php?rest_route=\/wp\/v2\/media\/1384"}],"wp:attachment":[{"href":"https:\/\/blog.ngocha.biz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1383"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.ngocha.biz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1383"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.ngocha.biz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1383"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}