{"id":8582,"date":"2026-09-13T03:27:16","date_gmt":"2026-09-12T20:27:16","guid":{"rendered":"https:\/\/docx247.com\/?post_type=product&#038;p=8582"},"modified":"2026-09-13T13:12:16","modified_gmt":"2026-09-13T06:12:16","slug":"phan-tich-bao-cao-tai-chinh-dap-an-trac-nghiem-dai-hoc-quoc-gia-ha-noi","status":"publish","type":"product","link":"https:\/\/docx247.com\/en\/tai-lieu\/phan-tich-bao-cao-tai-chinh-dap-an-trac-nghiem-dai-hoc-quoc-gia-ha-noi\/","title":{"rendered":"Ph\u00e2n t\u00edch B\u00e1o c\u00e1o T\u00e0i ch\u00ednh VNU \u2013 \u0110\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i (File DOCX)"},"content":{"rendered":"<p><strong>\ud83d\udcd8 PH\u00c2N T\u00cdCH B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH VNU \u2013 \u0110\u00c1P \u00c1N TR\u1eaeC NGHI\u1ec6M \u0110\u1ea0I H\u1eccC QU\u1ed0C GIA H\u00c0 N\u1ed8I<\/strong><\/p>\n<p><strong>\ud83d\udc41 XEM TR\u01af\u1edaC 20\u201330% N\u1ed8I DUNG<\/strong><\/p>\n<p>Ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 xem tr\u01b0\u1edbc kho\u1ea3ng 20\u201330% n\u1ed9i dung c\u1ee7a t\u00e0i li\u1ec7u 234 trang tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh t\u1ea3i b\u1ea3n \u0111\u1ea7y \u0111\u1ee7.<\/p>\n<p>Ph\u1ea7n xem tr\u01b0\u1edbc gi\u00fap ki\u1ec3m tra:<\/p>\n<ul>\n<li>C\u1ea5u tr\u00fac t\u00e0i li\u1ec7u.<\/li>\n<li>C\u00e1ch tr\u00ecnh b\u00e0y.<\/li>\n<li>D\u1ea1ng c\u00e2u h\u1ecfi.<\/li>\n<li>C\u00e1ch b\u1ed1 tr\u00ed \u0111\u00e1p \u00e1n.<\/li>\n<li>M\u1ed9t ph\u1ea7n n\u1ed9i dung th\u1ef1c t\u1ebf c\u1ee7a t\u00e0i li\u1ec7u.<\/li>\n<\/ul>\n<p><strong>\ud83d\udce5 NH\u1eacN FILE DOCX \u0110\u1ea6Y \u0110\u1ee6<\/strong><\/p>\n<p>Sau khi thanh to\u00e1n th\u00e0nh c\u00f4ng, ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 t\u1ea3i file DOCX \u0111\u1ea7y \u0111\u1ee7 234 trang v\u1ec1 m\u00e1y \u0111\u1ec3 s\u1eed d\u1ee5ng trong qu\u00e1 tr\u00ecnh h\u1ecdc t\u1eadp, luy\u1ec7n t\u1eadp v\u00e0 \u00f4n thi.<\/p>\n<p><strong>\ud83d\udcb3 THANH TO\u00c1N QUA VNPAY<\/strong><\/p>\n<p>Thanh to\u00e1n nhanh ch\u00f3ng, thu\u1eadn ti\u1ec7n qua VNPAY. Sau khi giao d\u1ecbch th\u00e0nh c\u00f4ng, h\u1ec7 th\u1ed1ng cung c\u1ea5p t\u00e0i li\u1ec7u \u0111\u1ec3 ng\u01b0\u1eddi d\u00f9ng t\u1ea3i xu\u1ed1ng.<\/p>\n<p><strong>\ud83c\udfaf \u00d4N \u0110\u00daNG TR\u1eccNG T\u00c2M \u2013 TRA C\u1ee8U NHANH \u2013 TI\u1ebeT KI\u1ec6M TH\u1edcI GIAN<\/strong><\/p>\n<p>T\u00e0i li\u1ec7u \u0110\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m Ph\u00e2n t\u00edch B\u00e1o c\u00e1o T\u00e0i ch\u00ednh VNU \u2013 \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i g\u1ed3m 234 trang, \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb nh\u1eb1m h\u1ed7 tr\u1ee3 sinh vi\u00ean luy\u1ec7n t\u1eadp c\u00e2u h\u1ecfi, ki\u1ec3m tra \u0111\u00e1p \u00e1n, h\u1ec7 th\u1ed1ng h\u00f3a ki\u1ebfn th\u1ee9c tr\u1ecdng t\u00e2m v\u00e0 h\u1ed7 tr\u1ee3 \u00f4n t\u1eadp, \u00f4n thi hi\u1ec7u qu\u1ea3.<\/p>\n<p>\ud83d\udcca Ph\u00e2n t\u00edch B\u00e1o c\u00e1o T\u00e0i ch\u00ednh l\u00e0 m\u00f4n h\u1ecdc gi\u00fap ng\u01b0\u1eddi h\u1ecdc khai th\u00e1c th\u00f4ng tin t\u1eeb h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n, kh\u1ea3 n\u0103ng thanh to\u00e1n, hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, kh\u1ea3 n\u0103ng sinh l\u1eddi, d\u00f2ng ti\u1ec1n v\u00e0 m\u1ee9c \u0111\u1ed9 an to\u00e0n t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p>N\u1ed9i dung th\u01b0\u1eddng li\u00ean quan \u0111\u1ebfn b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ph\u00e2n t\u00edch c\u01a1 c\u1ea5u, ph\u00e2n t\u00edch xu h\u01b0\u1edbng, c\u00e1c t\u1ef7 s\u1ed1 t\u00e0i ch\u00ednh, v\u1ed1n l\u01b0u \u0111\u1ed9ng, kh\u1ea3 n\u0103ng thanh to\u00e1n, v\u00f2ng quay t\u00e0i s\u1ea3n, \u0111\u00f2n b\u1ea9y t\u00e0i ch\u00ednh, ROA, ROE, ROS, ph\u00e2n t\u00edch Dupont v\u00e0 \u0111\u00e1nh gi\u00e1 d\u00f2ng ti\u1ec1n.<\/p>\n<p>Vi\u1ec7c n\u1eafm ch\u1eafc c\u00e1c ch\u1ec9 ti\u00eau v\u00e0 m\u1ed1i quan h\u1ec7 gi\u1eefa c\u00e1c b\u00e1o c\u00e1o gi\u00fap sinh vi\u00ean kh\u00f4ng ch\u1ec9 t\u00ednh \u0111\u01b0\u1ee3c t\u1ef7 s\u1ed1 m\u00e0 c\u00f2n hi\u1ec3u \u00fd ngh\u0129a kinh t\u1ebf c\u1ee7a k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch.<\/p>\n<p><strong>\u2705 T\u00c0I LI\u1ec6U H\u1ed6 TR\u1ee2:<\/strong><\/p>\n<ul>\n<li>Luy\u1ec7n t\u1eadp c\u00e2u h\u1ecfi tr\u1eafc nghi\u1ec7m theo t\u1eebng nh\u00f3m ki\u1ebfn th\u1ee9c.<\/li>\n<li>Ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu \u0111\u00e1p \u00e1n nhanh ch\u00f3ng.<\/li>\n<li>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c Ph\u00e2n t\u00edch B\u00e1o c\u00e1o T\u00e0i ch\u00ednh.<\/li>\n<li>C\u1ee7ng c\u1ed1 c\u1ea5u tr\u00fac h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<li>\u00d4n t\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/li>\n<li>Ph\u00e2n t\u00edch b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li>\n<li>C\u1ee7ng c\u1ed1 b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.<\/li>\n<li>Ph\u00e2n t\u00edch c\u01a1 c\u1ea5u t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n.<\/li>\n<li>Ph\u00e2n t\u00edch bi\u1ebfn \u0111\u1ed9ng t\u00e0i ch\u00ednh qua c\u00e1c k\u1ef3.<\/li>\n<li>\u00d4n t\u1eadp kh\u1ea3 n\u0103ng thanh to\u00e1n.<\/li>\n<li>C\u1ee7ng c\u1ed1 ch\u1ec9 ti\u00eau qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3.<\/li>\n<li>Ph\u00e2n t\u00edch h\u00e0ng t\u1ed3n kho.<\/li>\n<li>\u00d4n t\u1eadp hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n.<\/li>\n<li>Ph\u00e2n t\u00edch \u0111\u00f2n b\u1ea9y t\u00e0i ch\u00ednh.<\/li>\n<li>C\u1ee7ng c\u1ed1 c\u00e1c ch\u1ec9 ti\u00eau kh\u1ea3 n\u0103ng sinh l\u1eddi.<\/li>\n<li>Ph\u00e2n t\u00edch ROA, ROE v\u00e0 ROS.<\/li>\n<li>\u00d4n t\u1eadp m\u00f4 h\u00ecnh Dupont.<\/li>\n<li>Ph\u00e2n t\u00edch d\u00f2ng ti\u1ec1n.<\/li>\n<li>R\u00e8n k\u1ef9 n\u0103ng \u0111\u1ecdc v\u00e0 di\u1ec5n gi\u1ea3i c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh.<\/li>\n<li>Nh\u1eadn di\u1ec7n nh\u1eefng ph\u1ea7n ki\u1ebfn th\u1ee9c c\u00f2n y\u1ebfu.<\/li>\n<li>Ti\u1ebft ki\u1ec7m th\u1eddi gian t\u1ef1 t\u1ed5ng h\u1ee3p c\u00e2u h\u1ecfi v\u00e0 \u0111\u00e1p \u00e1n.<\/li>\n<li>H\u1ed7 tr\u1ee3 \u00f4n t\u1eadp, \u00f4n thi hi\u1ec7u qu\u1ea3.<\/li>\n<\/ul>\n<p><strong>\ud83d\udcc4 FILE DOCX 234 TRANG THU\u1eacN TI\u1ec6N S\u1eec D\u1ee4NG<\/strong><\/p>\n<p>T\u00e0i li\u1ec7u \u0111\u01b0\u1ee3c cung c\u1ea5p d\u01b0\u1edbi \u0111\u1ecbnh d\u1ea1ng DOCX g\u1ed3m 234 trang, thu\u1eadn ti\u1ec7n \u0111\u1ec3:<\/p>\n<ul>\n<li>T\u1ea3i v\u00e0 l\u01b0u tr\u1eef tr\u00ean m\u00e1y t\u00ednh.<\/li>\n<li>T\u00ecm ki\u1ebfm nhanh t\u1eeb kh\u00f3a.<\/li>\n<li>Tra c\u1ee9u c\u00e2u h\u1ecfi v\u00e0 \u0111\u00e1p \u00e1n.<\/li>\n<li>Tra c\u1ee9u c\u00e1c ch\u1ec9 ti\u00eau v\u00e0 c\u00f4ng th\u1ee9c t\u00e0i ch\u00ednh.<\/li>\n<li>S\u1eed d\u1ee5ng b\u1eb1ng Microsoft Word ho\u1eb7c ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 DOCX.<\/li>\n<li>Ghi ch\u00fa nh\u1eefng d\u1ea1ng b\u00e0i c\u1ea7n \u00f4n l\u1ea1i.<\/li>\n<li>\u00d4n t\u1eadp nhi\u1ec1u l\u1ea7n khi c\u1ea7n.<\/li>\n<\/ul>\n<p><strong>\ud83c\udf93 T\u00c0I LI\u1ec6U PH\u00d9 H\u1ee2P V\u1edaI:<\/strong><\/p>\n<ul>\n<li>Sinh vi\u00ean \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i \u0111ang h\u1ecdc m\u00f4n Ph\u00e2n t\u00edch B\u00e1o c\u00e1o T\u00e0i ch\u00ednh.<\/li>\n<li>Sinh vi\u00ean ng\u00e0nh T\u00e0i ch\u00ednh \u2013 Ng\u00e2n h\u00e0ng.<\/li>\n<li>Sinh vi\u00ean ng\u00e0nh K\u1ebf to\u00e1n.<\/li>\n<li>Sinh vi\u00ean ng\u00e0nh Ki\u1ec3m to\u00e1n.<\/li>\n<li>Sinh vi\u00ean ng\u00e0nh Qu\u1ea3n tr\u1ecb kinh doanh.<\/li>\n<li>Sinh vi\u00ean c\u00e1c ng\u00e0nh Kinh t\u1ebf c\u00f3 h\u1ecdc ph\u00e2n t\u00edch t\u00e0i ch\u00ednh.<\/li>\n<li>Sinh vi\u00ean c\u1ea7n luy\u1ec7n t\u1eadp c\u00e2u h\u1ecfi tr\u1eafc nghi\u1ec7m.<\/li>\n<li>Sinh vi\u00ean c\u1ea7n luy\u1ec7n c\u00e1c b\u00e0i t\u1eadp t\u1ef7 s\u1ed1 t\u00e0i ch\u00ednh.<\/li>\n<li>Sinh vi\u00ean c\u1ea7n ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu \u0111\u00e1p \u00e1n.<\/li>\n<li>Sinh vi\u00ean chu\u1ea9n b\u1ecb ki\u1ec3m tra gi\u1eefa k\u1ef3 ho\u1eb7c thi k\u1ebft th\u00fac h\u1ecdc ph\u1ea7n.<\/li>\n<li>Ng\u01b0\u1eddi h\u1ecdc c\u1ea7n t\u00e0i li\u1ec7u h\u1ed7 tr\u1ee3 \u00f4n t\u1eadp, \u00f4n thi hi\u1ec7u qu\u1ea3.<\/li>\n<\/ul>\n<p><strong>\ud83d\udd0e T\u1eea KH\u00d3A LI\u00caN QUAN:<\/strong><\/p>\n<ul>\n<li>VNU<\/li>\n<li>\u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i<\/li>\n<li>Ph\u00e2n t\u00edch B\u00e1o c\u00e1o T\u00e0i ch\u00ednh VNU<\/li>\n<li>Ph\u00e2n t\u00edch B\u00e1o c\u00e1o T\u00e0i ch\u00ednh VNU \u0111\u00e1p \u00e1n<\/li>\n<li>m\u00f4n Ph\u00e2n t\u00edch B\u00e1o c\u00e1o T\u00e0i ch\u00ednh VNU<\/li>\n<li>\u0111\u00e1p \u00e1n m\u00f4n Ph\u00e2n t\u00edch B\u00e1o c\u00e1o T\u00e0i ch\u00ednh VNU<\/li>\n<li>\u0111\u00e1p \u00e1n Ph\u00e2n t\u00edch B\u00e1o c\u00e1o T\u00e0i ch\u00ednh VNU<\/li>\n<li>tr\u1eafc nghi\u1ec7m Ph\u00e2n t\u00edch B\u00e1o c\u00e1o T\u00e0i ch\u00ednh VNU<\/li>\n<li>\u0111\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m Ph\u00e2n t\u00edch B\u00e1o c\u00e1o T\u00e0i ch\u00ednh VNU<\/li>\n<li>tr\u1eafc nghi\u1ec7m m\u00f4n Ph\u00e2n t\u00edch B\u00e1o c\u00e1o T\u00e0i ch\u00ednh VNU<\/li>\n<li>Ph\u00e2n t\u00edch B\u00e1o c\u00e1o T\u00e0i ch\u00ednh \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i<\/li>\n<li>Ph\u00e2n t\u00edch B\u00e1o c\u00e1o T\u00e0i ch\u00ednh \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i \u0111\u00e1p \u00e1n<\/li>\n<li>m\u00f4n Ph\u00e2n t\u00edch B\u00e1o c\u00e1o T\u00e0i ch\u00ednh \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i<\/li>\n<li>\u0111\u00e1p \u00e1n m\u00f4n Ph\u00e2n t\u00edch B\u00e1o c\u00e1o T\u00e0i ch\u00ednh \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i<\/li>\n<li>\u0111\u00e1p \u00e1n Ph\u00e2n t\u00edch B\u00e1o c\u00e1o T\u00e0i ch\u00ednh \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i<\/li>\n<li>tr\u1eafc nghi\u1ec7m Ph\u00e2n t\u00edch B\u00e1o c\u00e1o T\u00e0i ch\u00ednh \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i<\/li>\n<li>\u0111\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m Ph\u00e2n t\u00edch B\u00e1o c\u00e1o T\u00e0i ch\u00ednh \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i<\/li>\n<li>tr\u1eafc nghi\u1ec7m m\u00f4n Ph\u00e2n t\u00edch B\u00e1o c\u00e1o T\u00e0i ch\u00ednh \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\ud83d\udcd8 \u0110\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m Ph\u00e2n t\u00edch B\u00e1o c\u00e1o T\u00e0i ch\u00ednh VNU \u2013 \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i (File DOCX 234 trang).<\/p>\n<p>\u2705 H\u1ed7 tr\u1ee3 luy\u1ec7n t\u1eadp c\u00e2u h\u1ecfi, b\u00e0i t\u1eadp ph\u00e2n t\u00edch t\u00e0i ch\u00ednh, ki\u1ec3m tra \u0111\u00e1p \u00e1n, h\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u00e0 h\u1ed7 tr\u1ee3 \u00f4n t\u1eadp, \u00f4n thi hi\u1ec7u qu\u1ea3.<\/p>\n<p>\ud83d\udc41 Xem tr\u01b0\u1edbc kho\u1ea3ng 20\u201330% n\u1ed9i dung c\u1ee7a to\u00e0n b\u1ed9 t\u00e0i li\u1ec7u.<\/p>\n<p>\ud83d\udcb3 Thanh to\u00e1n thu\u1eadn ti\u1ec7n qua VNPAY.<\/p>\n<p>\ud83d\udce5 Nh\u1eadn file DOCX \u0111\u1ea7y \u0111\u1ee7 sau khi thanh to\u00e1n th\u00e0nh c\u00f4ng.<\/p>\n","protected":false},"featured_media":8480,"comment_status":"open","ping_status":"closed","template":"","meta":{"_acf_changed":false},"product_brand":[314],"product_cat":[66,67,134,25],"product_tag":[5815,5805,5806,5807,5808,4642,5809,5431,5810,5800,5811,5801,5812,5802,5813,5803,5814,5804],"class_list":["post-8582","product","type-product","status-publish","has-post-thumbnail","product_brand-docx247-com","product_cat-dap-an-trac-nghiem","product_cat-tai-chinh-ngan-hang","product_cat-dai-hoc-quoc-gia-ha-noi","product_cat-kinh-te-quan-tri","product_tag-trac-nghiem-mon-phan-tich-bao-cao-tai-chinh-dai-hoc-quoc-gia-ha-noi","product_tag-trac-nghiem-phan-tich-bao-cao-tai-chinh-vnu","product_tag-dap-an-trac-nghiem-phan-tich-bao-cao-tai-chinh-vnu","product_tag-trac-nghiem-mon-phan-tich-bao-cao-tai-chinh-vnu","product_tag-phan-tich-bao-cao-tai-chinh-dai-hoc-quoc-gia-ha-noi","product_tag-vnu","product_tag-phan-tich-bao-cao-tai-chinh-dai-hoc-quoc-gia-ha-noi-dap-an","product_tag-dai-hoc-quoc-gia-ha-noi","product_tag-mon-phan-tich-bao-cao-tai-chinh-dai-hoc-quoc-gia-ha-noi","product_tag-phan-tich-bao-cao-tai-chinh-vnu","product_tag-dap-an-mon-phan-tich-bao-cao-tai-chinh-dai-hoc-quoc-gia-ha-noi","product_tag-phan-tich-bao-cao-tai-chinh-vnu-dap-an","product_tag-dap-an-phan-tich-bao-cao-tai-chinh-dai-hoc-quoc-gia-ha-noi","product_tag-mon-phan-tich-bao-cao-tai-chinh-vnu","product_tag-trac-nghiem-phan-tich-bao-cao-tai-chinh-dai-hoc-quoc-gia-ha-noi","product_tag-dap-an-mon-phan-tich-bao-cao-tai-chinh-vnu","product_tag-dap-an-trac-nghiem-phan-tich-bao-cao-tai-chinh-dai-hoc-quoc-gia-ha-noi","product_tag-dap-an-phan-tich-bao-cao-tai-chinh-vnu","first","instock","downloadable","virtual","purchasable","product-type-simple"],"acf":{"document_info":{"filetype":"docx","page_count":"234","other_info":[{"title":"Lo\u1ea1i t\u00e0i li\u1ec7u","description":"\u0110\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m"},{"title":"D\u00e0nh cho","description":"Sinh vi\u00ean \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i (VNU)"},{"title":"\u0110\u1ecbnh d\u1ea1ng t\u00e0i li\u1ec7u","description":"DOCX"},{"title":"S\u1ed1 trang","description":"234 trang"},{"title":"Xem tr\u01b0\u1edbc","description":"Kho\u1ea3ng 20\u201330% n\u1ed9i dung c\u1ee7a to\u00e0n b\u1ed9 t\u00e0i li\u1ec7u"},{"title":"Thanh to\u00e1n","description":"VNPAY"},{"title":"Ngu\u1ed3n","description":"DOCX247.COM"}]},"document_demo":8583,"additional_content":"<h2>Ph\u00e2n t\u00edch B\u00e1o c\u00e1o T\u00e0i ch\u00ednh VNU \u2013 N\u1ed9i dung tr\u1ecdng t\u00e2m<\/h2>\n<p>Ph\u00e2n t\u00edch B\u00e1o c\u00e1o T\u00e0i ch\u00ednh gi\u00fap ng\u01b0\u1eddi h\u1ecdc s\u1eed d\u1ee5ng th\u00f4ng tin k\u1ebf to\u00e1n v\u00e0 t\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p>Th\u00f4ng qua c\u00e1c b\u00e1o c\u00e1o v\u00e0 ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh, ng\u01b0\u1eddi ph\u00e2n t\u00edch c\u00f3 th\u1ec3 xem x\u00e9t c\u01a1 c\u1ea5u t\u00e0i s\u1ea3n, c\u01a1 c\u1ea5u ngu\u1ed3n v\u1ed1n, kh\u1ea3 n\u0103ng thanh to\u00e1n, m\u1ee9c \u0111\u1ed9 s\u1eed d\u1ee5ng n\u1ee3, hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, kh\u1ea3 n\u0103ng sinh l\u1eddi v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng d\u00f2ng ti\u1ec1n.<\/p>\n<p>T\u00e0i li\u1ec7u \u0110\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m Ph\u00e2n t\u00edch B\u00e1o c\u00e1o T\u00e0i ch\u00ednh VNU g\u1ed3m 234 trang, h\u1ed7 tr\u1ee3 sinh vi\u00ean luy\u1ec7n t\u1eadp c\u00e2u h\u1ecfi, ki\u1ec3m tra ki\u1ebfn th\u1ee9c, \u0111\u1ed1i chi\u1ebfu \u0111\u00e1p \u00e1n v\u00e0 h\u1ed7 tr\u1ee3 \u00f4n t\u1eadp, \u00f4n thi hi\u1ec7u qu\u1ea3.<\/p>\n<h3>1. Kh\u00e1i ni\u1ec7m ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/h3>\n<p>Sinh vi\u00ean c\u1ea7n n\u1eafm:<\/p>\n<ul>\n<li>Kh\u00e1i ni\u1ec7m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<li>Kh\u00e1i ni\u1ec7m ph\u00e2n t\u00edch t\u00e0i ch\u00ednh.<\/li>\n<li>M\u1ee5c ti\u00eau ph\u00e2n t\u00edch.<\/li>\n<li>Ngu\u1ed3n d\u1eef li\u1ec7u.<\/li>\n<li>Ng\u01b0\u1eddi s\u1eed d\u1ee5ng th\u00f4ng tin.<\/li>\n<li>C\u00e1c ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n t\u00edch.<\/li>\n<\/ul>\n<p>Ph\u00e2n t\u00edch kh\u00f4ng ch\u1ec9 d\u1eebng \u1edf vi\u1ec7c t\u00ednh to\u00e1n ch\u1ec9 ti\u00eau m\u00e0 c\u00f2n c\u1ea7n gi\u1ea3i th\u00edch \u00fd ngh\u0129a c\u1ee7a c\u00e1c bi\u1ebfn \u0111\u1ed9ng.<\/p>\n<h3>2. M\u1ee5c ti\u00eau ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/h3>\n<p>Ph\u00e2n t\u00edch c\u00f3 th\u1ec3 ph\u1ee5c v\u1ee5:<\/p>\n<ul>\n<li>Nh\u00e0 qu\u1ea3n tr\u1ecb.<\/li>\n<li>Nh\u00e0 \u0111\u1ea7u t\u01b0.<\/li>\n<li>Ng\u00e2n h\u00e0ng.<\/li>\n<li>Ch\u1ee7 n\u1ee3.<\/li>\n<li>C\u1ed5 \u0111\u00f4ng.<\/li>\n<li>\u0110\u1ed1i t\u00e1c.<\/li>\n<li>C\u00e1c b\u00ean li\u00ean quan.<\/li>\n<\/ul>\n<p>M\u1ed7i \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 th\u1ec3 quan t\u00e2m t\u1edbi nh\u1eefng nh\u00f3m ch\u1ec9 ti\u00eau kh\u00e1c nhau.<\/p>\n<h3>3. H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/h3>\n<p>C\u00e1c b\u00e1o c\u00e1o th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng g\u1ed3m:<\/p>\n<ul>\n<li>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/li>\n<li>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li>\n<li>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.<\/li>\n<li>Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<p>C\u00e1c b\u00e1o c\u00e1o c\u00f3 m\u1ed1i quan h\u1ec7 v\u1edbi nhau v\u00e0 c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch \u0111\u1ed3ng th\u1eddi.<\/p>\n<h3>4. B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/h3>\n<p>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m.<\/p>\n<p>C\u00e1c nh\u00f3m ch\u00ednh:<\/p>\n<ul>\n<li>T\u00e0i s\u1ea3n.<\/li>\n<li>N\u1ee3 ph\u1ea3i tr\u1ea3.<\/li>\n<li>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/li>\n<\/ul>\n<p>Ph\u01b0\u01a1ng tr\u00ecnh c\u01a1 b\u1ea3n:<\/p>\n<p><strong>T\u00c0I S\u1ea2N = N\u1ee2 PH\u1ea2I TR\u1ea2 + V\u1ed0N CH\u1ee6 S\u1ede H\u1eeeU<\/strong><\/p>\n<h3>5. T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n<\/h3>\n<p>C\u00e1c n\u1ed9i dung th\u01b0\u1eddng g\u1eb7p:<\/p>\n<ul>\n<li>Ti\u1ec1n.<\/li>\n<li>C\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n.<\/li>\n<li>\u0110\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n.<\/li>\n<li>Ph\u1ea3i thu.<\/li>\n<li>H\u00e0ng t\u1ed3n kho.<\/li>\n<li>T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n kh\u00e1c.<\/li>\n<\/ul>\n<p>Ph\u00e2n t\u00edch c\u1ea7n xem x\u00e9t quy m\u00f4, t\u1ef7 tr\u1ecdng v\u00e0 kh\u1ea3 n\u0103ng chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ti\u1ec1n.<\/p>\n<h3>6. T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n<\/h3>\n<p>C\u00f3 th\u1ec3 g\u1ed3m:<\/p>\n<ul>\n<li>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n<li>B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0.<\/li>\n<li>\u0110\u1ea7u t\u01b0 d\u00e0i h\u1ea1n.<\/li>\n<li>T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c.<\/li>\n<\/ul>\n<p>C\u1ea7n \u0111\u00e1nh gi\u00e1 c\u01a1 c\u1ea5u \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n v\u00e0 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n.<\/p>\n<h3>7. N\u1ee3 ph\u1ea3i tr\u1ea3<\/h3>\n<p>C\u00e1c n\u1ed9i dung c\u00f3 th\u1ec3 g\u1ed3m:<\/p>\n<ul>\n<li>N\u1ee3 ng\u1eafn h\u1ea1n.<\/li>\n<li>N\u1ee3 d\u00e0i h\u1ea1n.<\/li>\n<li>Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n.<\/li>\n<li>Vay.<\/li>\n<li>Ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c.<\/li>\n<\/ul>\n<p>Ph\u00e2n t\u00edch n\u1ee3 gi\u00fap \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 ph\u1ee5 thu\u1ed9c v\u00e0o ngu\u1ed3n v\u1ed1n b\u00ean ngo\u00e0i v\u00e0 kh\u1ea3 n\u0103ng thanh to\u00e1n.<\/p>\n<h3>8. V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/h3>\n<p>C\u00e1c th\u00e0nh ph\u1ea7n c\u00f3 th\u1ec3 g\u1ed3m:<\/p>\n<ul>\n<li>V\u1ed1n g\u00f3p.<\/li>\n<li>L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i.<\/li>\n<li>C\u00e1c qu\u1ef9.<\/li>\n<li>C\u00e1c kho\u1ea3n thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu kh\u00e1c.<\/li>\n<\/ul>\n<p>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu l\u00e0 ngu\u1ed3n v\u1ed1n c\u00f3 vai tr\u00f2 quan tr\u1ecdng \u0111\u1ed1i v\u1edbi m\u1ee9c \u0111\u1ed9 t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh.<\/p>\n<h3>9. B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/h3>\n<p>B\u00e1o c\u00e1o n\u00e0y ph\u1ea3n \u00e1nh:<\/p>\n<ul>\n<li>Doanh thu.<\/li>\n<li>Gi\u00e1 v\u1ed1n.<\/li>\n<li>L\u1ee3i nhu\u1eadn g\u1ed9p.<\/li>\n<li>Chi ph\u00ed.<\/li>\n<li>L\u1ee3i nhu\u1eadn ho\u1ea1t \u0111\u1ed9ng.<\/li>\n<li>L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf.<\/li>\n<li>L\u1ee3i nhu\u1eadn sau thu\u1ebf.<\/li>\n<\/ul>\n<h3>10. Doanh thu<\/h3>\n<p>Khi ph\u00e2n t\u00edch doanh thu c\u1ea7n xem:<\/p>\n<ul>\n<li>Quy m\u00f4.<\/li>\n<li>T\u1ed1c \u0111\u1ed9 t\u0103ng.<\/li>\n<li>C\u01a1 c\u1ea5u.<\/li>\n<li>Xu h\u01b0\u1edbng.<\/li>\n<li>Quan h\u1ec7 v\u1edbi chi ph\u00ed.<\/li>\n<li>Quan h\u1ec7 v\u1edbi l\u1ee3i nhu\u1eadn.<\/li>\n<\/ul>\n<p>T\u0103ng doanh thu kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng \u0111\u1ed3ng ngh\u0129a v\u1edbi t\u0103ng l\u1ee3i nhu\u1eadn.<\/p>\n<h3>11. Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/h3>\n<p>Gi\u00e1 v\u1ed1n c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn:<\/p>\n<ul>\n<li>L\u1ee3i nhu\u1eadn g\u1ed9p.<\/li>\n<li>Bi\u00ean l\u1ee3i nhu\u1eadn.<\/li>\n<li>Hi\u1ec7u qu\u1ea3 kinh doanh.<\/li>\n<\/ul>\n<p>C\u1ea7n xem x\u00e9t t\u1ed1c \u0111\u1ed9 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a gi\u00e1 v\u1ed1n so v\u1edbi doanh thu.<\/p>\n<h3>12. L\u1ee3i nhu\u1eadn g\u1ed9p<\/h3>\n<p>C\u00f4ng th\u1ee9c c\u01a1 b\u1ea3n:<\/p>\n<p><strong>L\u1ee2I NHU\u1eacN G\u1ed8P = DOANH THU THU\u1ea6N \u2013 GI\u00c1 V\u1ed0N H\u00c0NG B\u00c1N<\/strong><\/p>\n<p>L\u1ee3i nhu\u1eadn g\u1ed9p ph\u1ea3n \u00e1nh ph\u1ea7n ch\u00eanh l\u1ec7ch tr\u01b0\u1edbc khi tr\u1eeb nhi\u1ec1u lo\u1ea1i chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kh\u00e1c.<\/p>\n<h3>13. Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng<\/h3>\n<p>C\u00e1c kho\u1ea3n c\u00f3 th\u1ec3 g\u1ed3m:<\/p>\n<ul>\n<li>Chi ph\u00ed b\u00e1n h\u00e0ng.<\/li>\n<li>Chi ph\u00ed qu\u1ea3n l\u00fd.<\/li>\n<li>Chi ph\u00ed t\u00e0i ch\u00ednh.<\/li>\n<li>Chi ph\u00ed l\u00e3i vay.<\/li>\n<li>C\u00e1c chi ph\u00ed kh\u00e1c.<\/li>\n<\/ul>\n<p>Ph\u00e2n t\u00edch c\u1ea7n xem chi ph\u00ed t\u0103ng hay gi\u1ea3m v\u00e0 m\u1ee9c \u0111\u1ed9 t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu.<\/p>\n<h3>14. L\u1ee3i nhu\u1eadn sau thu\u1ebf<\/h3>\n<p>L\u1ee3i nhu\u1eadn sau thu\u1ebf l\u00e0 m\u1ed9t ch\u1ec9 ti\u00eau quan tr\u1ecdng khi \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 cu\u1ed1i c\u00f9ng c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n<p>Tuy nhi\u00ean, kh\u00f4ng n\u00ean ch\u1ec9 d\u1ef1a v\u00e0o l\u1ee3i nhu\u1eadn m\u00e0 b\u1ecf qua:<\/p>\n<ul>\n<li>D\u00f2ng ti\u1ec1n.<\/li>\n<li>M\u1ee9c n\u1ee3.<\/li>\n<li>Ch\u1ea5t l\u01b0\u1ee3ng t\u00e0i s\u1ea3n.<\/li>\n<li>C\u00e1c kho\u1ea3n ph\u1ea3i thu.<\/li>\n<li>H\u00e0ng t\u1ed3n kho.<\/li>\n<\/ul>\n<h3>15. B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/h3>\n<p>B\u00e1o c\u00e1o n\u00e0y ph\u1ea3n \u00e1nh d\u00f2ng ti\u1ec1n theo ba nh\u00f3m:<\/p>\n<ul>\n<li>Ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li>\n<li>Ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0.<\/li>\n<li>Ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<p>D\u00f2ng ti\u1ec1n gi\u00fap b\u1ed5 sung g\u00f3c nh\u00ecn m\u00e0 l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n ch\u01b0a ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7.<\/p>\n<h3>16. D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/h3>\n<p>D\u00f2ng ti\u1ec1n ho\u1ea1t \u0111\u1ed9ng cho bi\u1ebft kh\u1ea3 n\u0103ng ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1o ra ti\u1ec1n.<\/p>\n<p>C\u1ea7n xem x\u00e9t:<\/p>\n<ul>\n<li>D\u00f2ng ti\u1ec1n d\u01b0\u01a1ng ho\u1eb7c \u00e2m.<\/li>\n<li>T\u00ednh \u1ed5n \u0111\u1ecbnh.<\/li>\n<li>Quan h\u1ec7 v\u1edbi l\u1ee3i nhu\u1eadn.<\/li>\n<li>Kh\u1ea3 n\u0103ng t\u00e0i tr\u1ee3 ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean.<\/li>\n<\/ul>\n<h3>17. D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/h3>\n<p>C\u00e1c kho\u1ea3n th\u01b0\u1eddng li\u00ean quan \u0111\u1ebfn:<\/p>\n<ul>\n<li>Mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n<li>Thanh l\u00fd t\u00e0i s\u1ea3n.<\/li>\n<li>\u0110\u1ea7u t\u01b0.<\/li>\n<li>Thu h\u1ed3i \u0111\u1ea7u t\u01b0.<\/li>\n<\/ul>\n<p>D\u00f2ng ti\u1ec1n \u0111\u1ea7u t\u01b0 \u00e2m kh\u00f4ng nh\u1ea5t thi\u1ebft l\u00e0 d\u1ea5u hi\u1ec7u x\u1ea5u n\u1ebfu doanh nghi\u1ec7p \u0111ang \u0111\u1ea7u t\u01b0 cho t\u0103ng tr\u01b0\u1edfng.<\/p>\n<h3>18. D\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/h3>\n<p>C\u00e1c d\u00f2ng ti\u1ec1n c\u00f3 th\u1ec3 li\u00ean quan \u0111\u1ebfn:<\/p>\n<ul>\n<li>Vay.<\/li>\n<li>Tr\u1ea3 n\u1ee3.<\/li>\n<li>Ph\u00e1t h\u00e0nh v\u1ed1n.<\/li>\n<li>Chi tr\u1ea3 c\u1ed5 t\u1ee9c.<\/li>\n<li>C\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh kh\u00e1c.<\/li>\n<\/ul>\n<p>Ph\u00e2n t\u00edch gi\u00fap hi\u1ec3u c\u00e1ch doanh nghi\u1ec7p t\u00e0i tr\u1ee3 cho ho\u1ea1t \u0111\u1ed9ng v\u00e0 \u0111\u1ea7u t\u01b0.<\/p>\n<h3>19. Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/h3>\n<p>Thuy\u1ebft minh c\u00f3 th\u1ec3 cung c\u1ea5p:<\/p>\n<ul>\n<li>Ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n.<\/li>\n<li>Chi ti\u1ebft c\u00e1c kho\u1ea3n m\u1ee5c.<\/li>\n<li>Th\u00f4ng tin b\u1ed5 sung.<\/li>\n<li>Cam k\u1ebft v\u00e0 ngh\u0129a v\u1ee5.<\/li>\n<li>C\u00e1c v\u1ea5n \u0111\u1ec1 ch\u01b0a th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 tr\u00ean c\u00e1c b\u00e1o c\u00e1o ch\u00ednh.<\/li>\n<\/ul>\n<p>Kh\u00f4ng n\u00ean b\u1ecf qua thuy\u1ebft minh khi ph\u00e2n t\u00edch.<\/p>\n<h3>20. Ph\u00e2n t\u00edch theo chi\u1ec1u ngang<\/h3>\n<p>Horizontal analysis so s\u00e1nh s\u1ed1 li\u1ec7u qua c\u00e1c k\u1ef3.<\/p>\n<p>C\u00f3 th\u1ec3 xem:<\/p>\n<ul>\n<li>M\u1ee9c t\u0103ng gi\u1ea3m tuy\u1ec7t \u0111\u1ed1i.<\/li>\n<li>T\u1ef7 l\u1ec7 t\u0103ng gi\u1ea3m.<\/li>\n<li>Xu h\u01b0\u1edbng qua th\u1eddi gian.<\/li>\n<\/ul>\n<p>Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y gi\u00fap nh\u1eadn di\u1ec7n nh\u1eefng kho\u1ea3n m\u1ee5c bi\u1ebfn \u0111\u1ed9ng \u0111\u00e1ng ch\u00fa \u00fd.<\/p>\n<h3>21. Ph\u00e2n t\u00edch theo chi\u1ec1u d\u1ecdc<\/h3>\n<p>Vertical analysis xem m\u1ed7i kho\u1ea3n m\u1ee5c nh\u01b0 t\u1ef7 tr\u1ecdng c\u1ee7a m\u1ed9t ch\u1ec9 ti\u00eau c\u01a1 s\u1edf.<\/p>\n<p>V\u00ed d\u1ee5:<\/p>\n<ul>\n<li>T\u00e0i s\u1ea3n t\u1eebng kho\u1ea3n m\u1ee5c \/ T\u1ed5ng t\u00e0i s\u1ea3n.<\/li>\n<li>Chi ph\u00ed \/ Doanh thu.<\/li>\n<li>L\u1ee3i nhu\u1eadn \/ Doanh thu.<\/li>\n<\/ul>\n<p>Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y gi\u00fap ph\u00e2n t\u00edch c\u01a1 c\u1ea5u.<\/p>\n<h3>22. Ph\u00e2n t\u00edch xu h\u01b0\u1edbng<\/h3>\n<p>Trend analysis theo d\u00f5i s\u1ef1 thay \u0111\u1ed5i c\u1ee7a ch\u1ec9 ti\u00eau qua nhi\u1ec1u k\u1ef3.<\/p>\n<p>Ng\u01b0\u1eddi ph\u00e2n t\u00edch c\u1ea7n:<\/p>\n<ul>\n<li>Ch\u1ecdn k\u1ef3 g\u1ed1c.<\/li>\n<li>So s\u00e1nh c\u00e1c k\u1ef3.<\/li>\n<li>X\u00e1c \u0111\u1ecbnh chi\u1ec1u h\u01b0\u1edbng.<\/li>\n<li>Ph\u00e1t hi\u1ec7n bi\u1ebfn \u0111\u1ed9ng b\u1ea5t th\u01b0\u1eddng.<\/li>\n<\/ul>\n<h3>23. Ph\u00e2n t\u00edch c\u01a1 c\u1ea5u t\u00e0i s\u1ea3n<\/h3>\n<p>C\u1ea7n xem x\u00e9t:<\/p>\n<ul>\n<li>T\u1ef7 tr\u1ecdng t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n.<\/li>\n<li>T\u1ef7 tr\u1ecdng t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n.<\/li>\n<li>Ti\u1ec1n.<\/li>\n<li>Ph\u1ea3i thu.<\/li>\n<li>H\u00e0ng t\u1ed3n kho.<\/li>\n<li>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n<\/ul>\n<p>C\u01a1 c\u1ea5u ph\u00f9 h\u1ee3p ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1eebng doanh nghi\u1ec7p.<\/p>\n<h3>24. Ph\u00e2n t\u00edch c\u01a1 c\u1ea5u ngu\u1ed3n v\u1ed1n<\/h3>\n<p>C\u1ea7n xem:<\/p>\n<ul>\n<li>T\u1ef7 tr\u1ecdng n\u1ee3.<\/li>\n<li>T\u1ef7 tr\u1ecdng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/li>\n<li>N\u1ee3 ng\u1eafn h\u1ea1n.<\/li>\n<li>N\u1ee3 d\u00e0i h\u1ea1n.<\/li>\n<li>M\u1ee9c \u0111\u1ed9 t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<h3>25. V\u1ed1n l\u01b0u \u0111\u1ed9ng r\u00f2ng<\/h3>\n<p>M\u1ed9t c\u00e1ch ti\u1ebfp c\u1eadn c\u01a1 b\u1ea3n:<\/p>\n<p><strong>V\u1ed0N L\u01afU \u0110\u1ed8NG R\u00d2NG = T\u00c0I S\u1ea2N NG\u1eaeN H\u1ea0N \u2013 N\u1ee2 NG\u1eaeN H\u1ea0N<\/strong><\/p>\n<p>Ch\u1ec9 ti\u00eau gi\u00fap \u0111\u00e1nh gi\u00e1 m\u1ed9t kh\u00eda c\u1ea1nh c\u1ee7a kh\u1ea3 n\u0103ng t\u00e0i tr\u1ee3 nhu c\u1ea7u ng\u1eafn h\u1ea1n.<\/p>\n<h3>26. Kh\u1ea3 n\u0103ng thanh to\u00e1n hi\u1ec7n h\u00e0nh<\/h3>\n<p>C\u00f4ng th\u1ee9c th\u01b0\u1eddng d\u00f9ng:<\/p>\n<p><strong>CURRENT RATIO = T\u00c0I S\u1ea2N NG\u1eaeN H\u1ea0N \/ N\u1ee2 NG\u1eaeN H\u1ea0N<\/strong><\/p>\n<p>Ch\u1ec9 ti\u00eau ph\u1ea3n \u00e1nh m\u1ee9c t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n so v\u1edbi ngh\u0129a v\u1ee5 ng\u1eafn h\u1ea1n.<\/p>\n<p>Kh\u00f4ng n\u00ean \u0111\u00e1nh gi\u00e1 ch\u1ec9 ti\u00eau n\u00e0y \u0111\u1ed9c l\u1eadp kh\u1ecfi ch\u1ea5t l\u01b0\u1ee3ng t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n.<\/p>\n<h3>27. Kh\u1ea3 n\u0103ng thanh to\u00e1n nhanh<\/h3>\n<p>Quick ratio th\u01b0\u1eddng lo\u1ea1i b\u1edbt h\u00e0ng t\u1ed3n kho kh\u1ecfi t\u00e0i s\u1ea3n c\u00f3 kh\u1ea3 n\u0103ng thanh to\u00e1n nhanh.<\/p>\n<p>M\u1ed9t c\u00f4ng th\u1ee9c th\u01b0\u1eddng d\u00f9ng:<\/p>\n<p><strong>QUICK RATIO = (T\u00c0I S\u1ea2N NG\u1eaeN H\u1ea0N \u2013 H\u00c0NG T\u1ed2N KHO) \/ N\u1ee2 NG\u1eaeN H\u1ea0N<\/strong><\/p>\n<h3>28. Kh\u1ea3 n\u0103ng thanh to\u00e1n b\u1eb1ng ti\u1ec1n<\/h3>\n<p>Cash ratio t\u1eadp trung v\u00e0o:<\/p>\n<ul>\n<li>Ti\u1ec1n.<\/li>\n<li>T\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n.<\/li>\n<li>Ngh\u0129a v\u1ee5 ng\u1eafn h\u1ea1n.<\/li>\n<\/ul>\n<p>\u0110\u00e2y l\u00e0 th\u01b0\u1edbc \u0111o ch\u1eb7t ch\u1ebd h\u01a1n v\u1ec1 kh\u1ea3 n\u0103ng thanh to\u00e1n t\u1ee9c th\u1eddi.<\/p>\n<h3>29. Ph\u00e2n t\u00edch kho\u1ea3n ph\u1ea3i thu<\/h3>\n<p>C\u1ea7n xem:<\/p>\n<ul>\n<li>Quy m\u00f4 kho\u1ea3n ph\u1ea3i thu.<\/li>\n<li>T\u1ed1c \u0111\u1ed9 t\u0103ng.<\/li>\n<li>T\u1ef7 tr\u1ecdng.<\/li>\n<li>Kh\u1ea3 n\u0103ng thu h\u1ed3i.<\/li>\n<li>Quan h\u1ec7 v\u1edbi doanh thu.<\/li>\n<\/ul>\n<p>Kho\u1ea3n ph\u1ea3i thu t\u0103ng nhanh h\u01a1n doanh thu c\u00f3 th\u1ec3 c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch k\u1ef9.<\/p>\n<h3>30. V\u00f2ng quay kho\u1ea3n ph\u1ea3i thu<\/h3>\n<p>M\u1ed9t c\u00f4ng th\u1ee9c th\u01b0\u1eddng g\u1eb7p:<\/p>\n<p><strong>V\u00d2NG QUAY PH\u1ea2I THU = DOANH THU \/ PH\u1ea2I THU B\u00ccNH QU\u00c2N<\/strong><\/p>\n<p>Ch\u1ec9 ti\u00eau gi\u00fap \u0111\u00e1nh gi\u00e1 t\u1ed1c \u0111\u1ed9 thu h\u1ed3i c\u00f4ng n\u1ee3.<\/p>\n<h3>31. K\u1ef3 thu ti\u1ec1n b\u00ecnh qu\u00e2n<\/h3>\n<p>C\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean v\u00f2ng quay kho\u1ea3n ph\u1ea3i thu.<\/p>\n<p>Ch\u1ec9 ti\u00eau cho bi\u1ebft trung b\u00ecnh m\u1ea5t bao nhi\u00eau ng\u00e0y \u0111\u1ec3 thu ti\u1ec1n t\u1eeb kh\u00e1ch h\u00e0ng.<\/p>\n<p>C\u1ea7n xem x\u00e9t c\u00f9ng ch\u00ednh s\u00e1ch t\u00edn d\u1ee5ng v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m ng\u00e0nh.<\/p>\n<h3>32. Ph\u00e2n t\u00edch h\u00e0ng t\u1ed3n kho<\/h3>\n<p>C\u00e1c n\u1ed9i dung:<\/p>\n<ul>\n<li>Quy m\u00f4 t\u1ed3n kho.<\/li>\n<li>C\u01a1 c\u1ea5u.<\/li>\n<li>T\u1ed1c \u0111\u1ed9 bi\u1ebfn \u0111\u1ed9ng.<\/li>\n<li>Kh\u1ea3 n\u0103ng lu\u00e2n chuy\u1ec3n.<\/li>\n<li>Nguy c\u01a1 t\u1ed3n kho ch\u1eadm lu\u00e2n chuy\u1ec3n.<\/li>\n<\/ul>\n<h3>33. V\u00f2ng quay h\u00e0ng t\u1ed3n kho<\/h3>\n<p>M\u1ed9t c\u00f4ng th\u1ee9c ph\u1ed5 bi\u1ebfn:<\/p>\n<p><strong>V\u00d2NG QUAY H\u00c0NG T\u1ed2N KHO = GI\u00c1 V\u1ed0N H\u00c0NG B\u00c1N \/ H\u00c0NG T\u1ed2N KHO B\u00ccNH QU\u00c2N<\/strong><\/p>\n<p>V\u00f2ng quay cao hay th\u1ea5p c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 theo \u0111\u1eb7c \u0111i\u1ec3m ng\u00e0nh v\u00e0 m\u00f4 h\u00ecnh kinh doanh.<\/p>\n<h3>34. S\u1ed1 ng\u00e0y t\u1ed3n kho<\/h3>\n<p>Ch\u1ec9 ti\u00eau ph\u1ea3n \u00e1nh s\u1ed1 ng\u00e0y b\u00ecnh qu\u00e2n h\u00e0ng h\u00f3a n\u1eb1m trong kho.<\/p>\n<p>N\u00ean k\u1ebft h\u1ee3p v\u1edbi:<\/p>\n<ul>\n<li>V\u00f2ng quay t\u1ed3n kho.<\/li>\n<li>Chu k\u1ef3 kinh doanh.<\/li>\n<li>Ch\u00ednh s\u00e1ch d\u1ef1 tr\u1eef.<\/li>\n<\/ul>\n<h3>35. V\u00f2ng quay t\u1ed5ng t\u00e0i s\u1ea3n<\/h3>\n<p>M\u1ed9t c\u00f4ng th\u1ee9c:<\/p>\n<p><strong>V\u00d2NG QUAY T\u1ed4NG T\u00c0I S\u1ea2N = DOANH THU \/ T\u1ed4NG T\u00c0I S\u1ea2N B\u00ccNH QU\u00c2N<\/strong><\/p>\n<p>Ch\u1ec9 ti\u00eau ph\u1ea3n \u00e1nh kh\u1ea3 n\u0103ng t\u1ea1o doanh thu t\u1eeb t\u00e0i s\u1ea3n.<\/p>\n<h3>36. Hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/h3>\n<p>C\u00f3 th\u1ec3 xem x\u00e9t doanh thu t\u1ea1o ra tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/p>\n<p>Ch\u1ec9 ti\u00eau gi\u00fap \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 khai th\u00e1c n\u0103ng l\u1ef1c \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n.<\/p>\n<h3>37. H\u1ec7 s\u1ed1 n\u1ee3<\/h3>\n<p>M\u1ed9t c\u00f4ng th\u1ee9c c\u01a1 b\u1ea3n:<\/p>\n<p><strong>H\u1ec6 S\u1ed0 N\u1ee2 = N\u1ee2 PH\u1ea2I TR\u1ea2 \/ T\u1ed4NG T\u00c0I S\u1ea2N<\/strong><\/p>\n<p>Ch\u1ec9 ti\u00eau ph\u1ea3n \u00e1nh t\u1ef7 l\u1ec7 t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3 b\u1eb1ng n\u1ee3.<\/p>\n<h3>38. H\u1ec7 s\u1ed1 n\u1ee3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/h3>\n<p>C\u00f4ng th\u1ee9c th\u01b0\u1eddng g\u1eb7p:<\/p>\n<p><strong>D\/E = N\u1ee2 PH\u1ea2I TR\u1ea2 \/ V\u1ed0N CH\u1ee6 S\u1ede H\u1eeeU<\/strong><\/p>\n<p>D\/E cao cho th\u1ea5y m\u1ee9c s\u1eed d\u1ee5ng n\u1ee3 t\u01b0\u01a1ng \u0111\u1ed1i l\u1edbn so v\u1edbi v\u1ed1n c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n<h3>39. \u0110\u00f2n b\u1ea9y t\u00e0i ch\u00ednh<\/h3>\n<p>\u0110\u00f2n b\u1ea9y t\u00e0i ch\u00ednh li\u00ean quan \u0111\u1ebfn vi\u1ec7c s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n vay.<\/p>\n<p>N\u1ee3 c\u00f3 th\u1ec3:<\/p>\n<ul>\n<li>L\u00e0m t\u0103ng kh\u1ea3 n\u0103ng sinh l\u1eddi cho v\u1ed1n ch\u1ee7 trong m\u1ed9t s\u1ed1 \u0111i\u1ec1u ki\u1ec7n.<\/li>\n<li>\u0110\u1ed3ng th\u1eddi l\u00e0m t\u0103ng r\u1ee7i ro t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<p>C\u1ea7n \u0111\u00e1nh gi\u00e1 c\u1ea3 l\u1ee3i \u00edch v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh.<\/p>\n<h3>40. Kh\u1ea3 n\u0103ng thanh to\u00e1n l\u00e3i vay<\/h3>\n<p>M\u1ed9t d\u1ea1ng ch\u1ec9 ti\u00eau th\u01b0\u1eddng d\u00f9ng so s\u00e1nh l\u1ee3i nhu\u1eadn ho\u1ea1t \u0111\u1ed9ng v\u1edbi chi ph\u00ed l\u00e3i vay.<\/p>\n<p>M\u1ee5c ti\u00eau l\u00e0 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng doanh nghi\u1ec7p t\u1ea1o \u0111\u1ee7 l\u1ee3i nhu\u1eadn \u0111\u1ec3 \u0111\u00e1p \u1ee9ng ngh\u0129a v\u1ee5 l\u00e3i.<\/p>\n<h3>41. ROS<\/h3>\n<p>ROS ph\u1ea3n \u00e1nh m\u1ee9c l\u1ee3i nhu\u1eadn t\u1ea1o ra tr\u00ean doanh thu.<\/p>\n<p>M\u1ed9t c\u00f4ng th\u1ee9c th\u01b0\u1eddng g\u1eb7p:<\/p>\n<p><strong>ROS = L\u1ee2I NHU\u1eacN \/ DOANH THU<\/strong><\/p>\n<p>C\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 lo\u1ea1i l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong c\u00f4ng th\u1ee9c.<\/p>\n<h3>42. ROA<\/h3>\n<p>M\u1ed9t c\u00f4ng th\u1ee9c ph\u1ed5 bi\u1ebfn:<\/p>\n<p><strong>ROA = L\u1ee2I NHU\u1eacN \/ T\u1ed4NG T\u00c0I S\u1ea2N B\u00ccNH QU\u00c2N<\/strong><\/p>\n<p>ROA ph\u1ea3n \u00e1nh hi\u1ec7u qu\u1ea3 t\u1ea1o l\u1ee3i nhu\u1eadn t\u1eeb t\u00e0i s\u1ea3n.<\/p>\n<h3>43. ROE<\/h3>\n<p>M\u1ed9t c\u00f4ng th\u1ee9c ph\u1ed5 bi\u1ebfn:<\/p>\n<p><strong>ROE = L\u1ee2I NHU\u1eacN SAU THU\u1ebe \/ V\u1ed0N CH\u1ee6 S\u1ede H\u1eeeU B\u00ccNH QU\u00c2N<\/strong><\/p>\n<p>ROE ph\u1ea3n \u00e1nh kh\u1ea3 n\u0103ng t\u1ea1o l\u1ee3i nhu\u1eadn tr\u00ean v\u1ed1n c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n<h3>44. So s\u00e1nh ROA v\u00e0 ROE<\/h3>\n<p>Sinh vi\u00ean c\u1ea7n hi\u1ec3u:<\/p>\n<ul>\n<li>ROA li\u00ean quan \u0111\u1ebfn t\u1ed5ng t\u00e0i s\u1ea3n.<\/li>\n<li>ROE li\u00ean quan \u0111\u1ebfn v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/li>\n<li>\u0110\u00f2n b\u1ea9y t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 l\u00e0m ROE kh\u00e1c \u0111\u00e1ng k\u1ec3 ROA.<\/li>\n<\/ul>\n<p>Kh\u00f4ng n\u00ean so s\u00e1nh hai ch\u1ec9 ti\u00eau m\u00e0 b\u1ecf qua c\u1ea5u tr\u00fac v\u1ed1n.<\/p>\n<h3>45. Bi\u00ean l\u1ee3i nhu\u1eadn g\u1ed9p<\/h3>\n<p>M\u1ed9t c\u00f4ng th\u1ee9c:<\/p>\n<p><strong>BI\u00caN L\u1ee2I NHU\u1eacN G\u1ed8P = L\u1ee2I NHU\u1eacN G\u1ed8P \/ DOANH THU THU\u1ea6N<\/strong><\/p>\n<p>Ch\u1ec9 ti\u00eau ph\u1ea3n \u00e1nh ph\u1ea7n l\u1ee3i nhu\u1eadn c\u00f2n l\u1ea1i sau gi\u00e1 v\u1ed1n tr\u00ean m\u1ed7i \u0111\u1ed3ng doanh thu.<\/p>\n<h3>46. Bi\u00ean l\u1ee3i nhu\u1eadn ho\u1ea1t \u0111\u1ed9ng<\/h3>\n<p>Ch\u1ec9 ti\u00eau n\u00e0y xem x\u00e9t l\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh so v\u1edbi doanh thu.<\/p>\n<p>N\u00f3 gi\u00fap \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 tr\u01b0\u1edbc \u1ea3nh h\u01b0\u1edfng c\u1ee7a m\u1ed9t s\u1ed1 y\u1ebfu t\u1ed1 ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng ch\u00ednh.<\/p>\n<h3>47. Bi\u00ean l\u1ee3i nhu\u1eadn r\u00f2ng<\/h3>\n<p>Net profit margin ph\u1ea3n \u00e1nh t\u1ef7 l\u1ec7 l\u1ee3i nhu\u1eadn cu\u1ed1i c\u00f9ng tr\u00ean doanh thu.<\/p>\n<p>C\u1ea7n xem x\u00e9t xu h\u01b0\u1edbng qua nhi\u1ec1u k\u1ef3 thay v\u00ec ch\u1ec9 m\u1ed9t n\u0103m.<\/p>\n<h3>48. Ph\u00e2n t\u00edch Dupont<\/h3>\n<p>M\u00f4 h\u00ecnh Dupont gi\u00fap ph\u00e2n t\u00edch ROE th\u00e0nh c\u00e1c nh\u00e2n t\u1ed1.<\/p>\n<p>M\u1ed9t d\u1ea1ng c\u01a1 b\u1ea3n c\u00f3 th\u1ec3 li\u00ean h\u1ec7:<\/p>\n<p><strong>ROE =<\/strong><\/p>\n<p>Bi\u00ean l\u1ee3i nhu\u1eadn<\/p>\n<p>\u00d7 V\u00f2ng quay t\u00e0i s\u1ea3n<\/p>\n<p>\u00d7 \u0110\u00f2n b\u1ea9y t\u00e0i ch\u00ednh<\/p>\n<p>Ph\u01b0\u01a1ng ph\u00e1p gi\u00fap nh\u1eadn di\u1ec7n ngu\u1ed3n t\u1ea1o ra s\u1ef1 thay \u0111\u1ed5i ROE.<\/p>\n<h3>49. Bi\u00ean l\u1ee3i nhu\u1eadn trong Dupont<\/h3>\n<p>N\u1ebfu bi\u00ean l\u1ee3i nhu\u1eadn t\u0103ng:<\/p>\n<ul>\n<li>M\u1ed9t \u0111\u1ed3ng doanh thu t\u1ea1o ra nhi\u1ec1u l\u1ee3i nhu\u1eadn h\u01a1n.<\/li>\n<\/ul>\n<p>Ng\u01b0\u1eddi ph\u00e2n t\u00edch c\u1ea7n t\u00ecm nguy\u00ean nh\u00e2n:<\/p>\n<ul>\n<li>Gi\u00e1 b\u00e1n.<\/li>\n<li>Gi\u00e1 v\u1ed1n.<\/li>\n<li>Chi ph\u00ed.<\/li>\n<li>C\u01a1 c\u1ea5u s\u1ea3n ph\u1ea9m.<\/li>\n<li>Hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng.<\/li>\n<\/ul>\n<h3>50. V\u00f2ng quay t\u00e0i s\u1ea3n trong Dupont<\/h3>\n<p>V\u00f2ng quay t\u00e0i s\u1ea3n th\u1ec3 hi\u1ec7n kh\u1ea3 n\u0103ng s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n \u0111\u1ec3 t\u1ea1o doanh thu.<\/p>\n<p>Ch\u1ec9 ti\u00eau th\u1ea5p c\u00f3 th\u1ec3 li\u00ean quan \u0111\u1ebfn:<\/p>\n<ul>\n<li>T\u00e0i s\u1ea3n d\u01b0 th\u1eeba.<\/li>\n<li>\u0110\u1ea7u t\u01b0 ch\u01b0a t\u1ea1o doanh thu.<\/li>\n<li>Hi\u1ec7u qu\u1ea3 khai th\u00e1c th\u1ea5p.<\/li>\n<\/ul>\n<h3>51. \u0110\u00f2n b\u1ea9y t\u00e0i ch\u00ednh trong Dupont<\/h3>\n<p>\u0110\u00f2n b\u1ea9y cao c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 ROE nh\u01b0ng \u0111\u1ed3ng th\u1eddi l\u00e0m t\u0103ng:<\/p>\n<ul>\n<li>Ngh\u0129a v\u1ee5 tr\u1ea3 n\u1ee3.<\/li>\n<li>Chi ph\u00ed l\u00e3i vay.<\/li>\n<li>R\u1ee7i ro thanh kho\u1ea3n.<\/li>\n<li>R\u1ee7i ro t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<h3>52. Chu k\u1ef3 chuy\u1ec3n \u0111\u1ed5i ti\u1ec1n m\u1eb7t<\/h3>\n<p>Cash Conversion Cycle c\u00f3 th\u1ec3 li\u00ean quan t\u1edbi:<\/p>\n<ul>\n<li>Th\u1eddi gian t\u1ed3n kho.<\/li>\n<li>Th\u1eddi gian thu ti\u1ec1n.<\/li>\n<li>Th\u1eddi gian tr\u1ea3 ti\u1ec1n nh\u00e0 cung c\u1ea5p.<\/li>\n<\/ul>\n<p>Ch\u1ec9 ti\u00eau gi\u00fap \u0111\u00e1nh gi\u00e1 th\u1eddi gian v\u1ed1n b\u1ecb g\u1eafn trong chu k\u1ef3 ho\u1ea1t \u0111\u1ed9ng.<\/p>\n<h3>53. V\u00f2ng quay kho\u1ea3n ph\u1ea3i tr\u1ea3<\/h3>\n<p>Ch\u1ec9 ti\u00eau ph\u1ea3n \u00e1nh t\u1ed1c \u0111\u1ed9 doanh nghi\u1ec7p thanh to\u00e1n ngh\u0129a v\u1ee5 v\u1edbi nh\u00e0 cung c\u1ea5p.<\/p>\n<p>C\u1ea7n ph\u00e2n t\u00edch c\u00f9ng:<\/p>\n<ul>\n<li>Ch\u00ednh s\u00e1ch thanh to\u00e1n.<\/li>\n<li>Kh\u1ea3 n\u0103ng thanh kho\u1ea3n.<\/li>\n<li>Quan h\u1ec7 v\u1edbi nh\u00e0 cung c\u1ea5p.<\/li>\n<\/ul>\n<h3>54. K\u1ef3 tr\u1ea3 ti\u1ec1n b\u00ecnh qu\u00e2n<\/h3>\n<p>Ch\u1ec9 ti\u00eau gi\u00fap \u0111\u00e1nh gi\u00e1 s\u1ed1 ng\u00e0y b\u00ecnh qu\u00e2n doanh nghi\u1ec7p s\u1eed d\u1ee5ng t\u00edn d\u1ee5ng c\u1ee7a nh\u00e0 cung c\u1ea5p.<\/p>\n<p>Th\u1eddi gian d\u00e0i kh\u00f4ng m\u1eb7c nhi\u00ean t\u1ed1t v\u00ec c\u00f3 th\u1ec3 ph\u1ea3n \u00e1nh kh\u00f3 kh\u0103n thanh to\u00e1n.<\/p>\n<h3>55. Ph\u00e2n t\u00edch v\u1ed1n l\u01b0u \u0111\u1ed9ng<\/h3>\n<p>C\u00e1c kho\u1ea3n c\u1ea7n xem x\u00e9t:<\/p>\n<ul>\n<li>Ti\u1ec1n.<\/li>\n<li>Ph\u1ea3i thu.<\/li>\n<li>H\u00e0ng t\u1ed3n kho.<\/li>\n<li>Ph\u1ea3i tr\u1ea3.<\/li>\n<li>N\u1ee3 ng\u1eafn h\u1ea1n.<\/li>\n<\/ul>\n<p>Qu\u1ea3n tr\u1ecb v\u1ed1n l\u01b0u \u0111\u1ed9ng \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn thanh kho\u1ea3n v\u00e0 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n.<\/p>\n<h3>56. Ch\u1ea5t l\u01b0\u1ee3ng l\u1ee3i nhu\u1eadn<\/h3>\n<p>L\u1ee3i nhu\u1eadn c\u1ea7n \u0111\u01b0\u1ee3c so s\u00e1nh v\u1edbi:<\/p>\n<ul>\n<li>D\u00f2ng ti\u1ec1n kinh doanh.<\/li>\n<li>C\u00e1c kho\u1ea3n ph\u1ea3i thu.<\/li>\n<li>H\u00e0ng t\u1ed3n kho.<\/li>\n<li>C\u00e1c kho\u1ea3n d\u1ed3n t\u00edch.<\/li>\n<\/ul>\n<p>L\u1ee3i nhu\u1eadn cao nh\u01b0ng d\u00f2ng ti\u1ec1n kinh doanh y\u1ebfu trong th\u1eddi gian d\u00e0i c\u00f3 th\u1ec3 c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch th\u00eam.<\/p>\n<h3>57. Quan h\u1ec7 gi\u1eefa l\u1ee3i nhu\u1eadn v\u00e0 d\u00f2ng ti\u1ec1n<\/h3>\n<p>L\u1ee3i nhu\u1eadn v\u00e0 d\u00f2ng ti\u1ec1n kh\u00f4ng gi\u1ed1ng nhau.<\/p>\n<p>Nguy\u00ean nh\u00e2n c\u00f3 th\u1ec3 do:<\/p>\n<ul>\n<li>C\u01a1 s\u1edf d\u1ed3n t\u00edch.<\/li>\n<li>Kho\u1ea3n ph\u1ea3i thu.<\/li>\n<li>Kho\u1ea3n ph\u1ea3i tr\u1ea3.<\/li>\n<li>H\u00e0ng t\u1ed3n kho.<\/li>\n<li>Kh\u1ea5u hao.<\/li>\n<li>C\u00e1c kho\u1ea3n kh\u00f4ng d\u00f9ng ti\u1ec1n.<\/li>\n<\/ul>\n<h3>58. D\u00f2ng ti\u1ec1n t\u1ef1 do<\/h3>\n<p>Free Cash Flow c\u00f3 nhi\u1ec1u c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u00f9y m\u1ee5c \u0111\u00edch ph\u00e2n t\u00edch.<\/p>\n<p>V\u1ec1 b\u1ea3n ch\u1ea5t, ch\u1ec9 ti\u00eau th\u01b0\u1eddng xem x\u00e9t ph\u1ea7n d\u00f2ng ti\u1ec1n c\u00f2n l\u1ea1i sau c\u00e1c nhu c\u1ea7u \u0111\u1ea7u t\u01b0 c\u1ea7n thi\u1ebft.<\/p>\n<p>C\u1ea7n s\u1eed d\u1ee5ng \u0111\u00fang c\u00f4ng th\u1ee9c m\u00e0 t\u00e0i li\u1ec7u ho\u1eb7c \u0111\u1ec1 b\u00e0i quy \u0111\u1ecbnh.<\/p>\n<h3>59. Ph\u00e2n t\u00edch t\u0103ng tr\u01b0\u1edfng<\/h3>\n<p>C\u00f3 th\u1ec3 ph\u00e2n t\u00edch:<\/p>\n<ul>\n<li>Doanh thu.<\/li>\n<li>T\u00e0i s\u1ea3n.<\/li>\n<li>L\u1ee3i nhu\u1eadn.<\/li>\n<li>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/li>\n<li>D\u00f2ng ti\u1ec1n.<\/li>\n<\/ul>\n<p>C\u1ea7n xem t\u0103ng tr\u01b0\u1edfng c\u00f3 \u0111i k\u00e8m hi\u1ec7u qu\u1ea3 v\u00e0 kh\u1ea3 n\u0103ng t\u00e0i tr\u1ee3 hay kh\u00f4ng.<\/p>\n<h3>60. Ph\u00e2n t\u00edch r\u1ee7i ro t\u00e0i ch\u00ednh<\/h3>\n<p>C\u00e1c d\u1ea5u hi\u1ec7u c\u00f3 th\u1ec3 li\u00ean quan \u0111\u1ebfn:<\/p>\n<ul>\n<li>N\u1ee3 cao.<\/li>\n<li>Thanh kho\u1ea3n y\u1ebfu.<\/li>\n<li>L\u00e3i vay l\u1edbn.<\/li>\n<li>D\u00f2ng ti\u1ec1n kinh doanh \u00e2m.<\/li>\n<li>C\u00f4ng n\u1ee3 t\u0103ng nhanh.<\/li>\n<li>T\u1ed3n kho t\u0103ng b\u1ea5t th\u01b0\u1eddng.<\/li>\n<li>L\u1ee3i nhu\u1eadn suy gi\u1ea3m.<\/li>\n<\/ul>\n<p>Kh\u00f4ng n\u00ean k\u1ebft lu\u1eadn r\u1ee7i ro ch\u1ec9 t\u1eeb m\u1ed9t ch\u1ec9 ti\u00eau ri\u00eang l\u1ebb.<\/p>\n<h3>61. Ph\u00e2n t\u00edch kh\u1ea3 n\u0103ng t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh<\/h3>\n<p>M\u1ee9c \u0111\u1ed9 t\u1ef1 ch\u1ee7 c\u00f3 th\u1ec3 xem x\u00e9t th\u00f4ng qua:<\/p>\n<ul>\n<li>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/li>\n<li>T\u1ed5ng ngu\u1ed3n v\u1ed1n.<\/li>\n<li>H\u1ec7 s\u1ed1 n\u1ee3.<\/li>\n<li>Quan h\u1ec7 n\u1ee3 v\u00e0 v\u1ed1n.<\/li>\n<\/ul>\n<p>T\u1ef7 tr\u1ecdng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu l\u1edbn h\u01a1n th\u01b0\u1eddng l\u00e0m gi\u1ea3m ph\u1ee5 thu\u1ed9c v\u00e0o n\u1ee3, nh\u01b0ng c\u01a1 c\u1ea5u t\u1ed1i \u01b0u c\u00f2n ph\u1ee5 thu\u1ed9c v\u00e0o t\u1eebng doanh nghi\u1ec7p.<\/p>\n<h3>62. So s\u00e1nh theo th\u1eddi gian<\/h3>\n<p>Khi ph\u00e2n t\u00edch c\u1ea7n so s\u00e1nh:<\/p>\n<ul>\n<li>N\u0103m hi\u1ec7n t\u1ea1i.<\/li>\n<li>N\u0103m tr\u01b0\u1edbc.<\/li>\n<li>Nhi\u1ec1u n\u0103m li\u00ean ti\u1ebfp.<\/li>\n<\/ul>\n<p>M\u1ed9t ch\u1ec9 ti\u00eau ri\u00eang t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m th\u01b0\u1eddng ch\u01b0a \u0111\u1ee7 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 xu h\u01b0\u1edbng.<\/p>\n<h3>63. So s\u00e1nh v\u1edbi doanh nghi\u1ec7p c\u00f9ng ng\u00e0nh<\/h3>\n<p>Benchmarking gi\u00fap \u0111\u00e1nh gi\u00e1:<\/p>\n<ul>\n<li>M\u1ee9c sinh l\u1eddi.<\/li>\n<li>Thanh kho\u1ea3n.<\/li>\n<li>Hi\u1ec7u qu\u1ea3.<\/li>\n<li>C\u1ea5u tr\u00fac v\u1ed1n.<\/li>\n<li>Kh\u1ea3 n\u0103ng c\u1ea1nh tranh t\u01b0\u01a1ng \u0111\u1ed1i.<\/li>\n<\/ul>\n<p>C\u1ea7n ch\u1ecdn doanh nghi\u1ec7p c\u00f3 \u0111\u1eb7c \u0111i\u1ec3m t\u01b0\u01a1ng \u0111\u1ed3ng \u0111\u1ec3 so s\u00e1nh c\u00f3 \u00fd ngh\u0129a.<\/p>\n<h3>64. \u1ea2nh h\u01b0\u1edfng c\u1ee7a \u0111\u1eb7c \u0111i\u1ec3m ng\u00e0nh<\/h3>\n<p>M\u1ed9t t\u1ef7 s\u1ed1 t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 b\u00ecnh th\u01b0\u1eddng \u1edf ng\u00e0nh n\u00e0y nh\u01b0ng b\u1ea5t th\u01b0\u1eddng \u1edf ng\u00e0nh kh\u00e1c.<\/p>\n<p>V\u00ed d\u1ee5:<\/p>\n<ul>\n<li>V\u00f2ng quay t\u1ed3n kho.<\/li>\n<li>H\u1ec7 s\u1ed1 n\u1ee3.<\/li>\n<li>Bi\u00ean l\u1ee3i nhu\u1eadn.<\/li>\n<li>T\u1ef7 tr\u1ecdng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n<\/ul>\n<p>Do \u0111\u00f3 c\u1ea7n ph\u00e2n t\u00edch trong b\u1ed1i c\u1ea3nh ng\u00e0nh.<\/p>\n<h3>65. \u1ea2nh h\u01b0\u1edfng c\u1ee7a ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n<\/h3>\n<p>C\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng t\u1edbi s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o.<\/p>\n<p>Ng\u01b0\u1eddi ph\u00e2n t\u00edch c\u1ea7n ch\u00fa \u00fd:<\/p>\n<ul>\n<li>Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao.<\/li>\n<li>Ghi nh\u1eadn doanh thu.<\/li>\n<li>\u0110\u00e1nh gi\u00e1 h\u00e0ng t\u1ed3n kho.<\/li>\n<li>D\u1ef1 ph\u00f2ng.<\/li>\n<li>C\u00e1c \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n.<\/li>\n<\/ul>\n<h3>66. C\u00e1c kho\u1ea3n m\u1ee5c b\u1ea5t th\u01b0\u1eddng<\/h3>\n<p>Khi ph\u00e2n t\u00edch c\u1ea7n nh\u1eadn di\u1ec7n:<\/p>\n<ul>\n<li>Thu nh\u1eadp b\u1ea5t th\u01b0\u1eddng.<\/li>\n<li>Chi ph\u00ed b\u1ea5t th\u01b0\u1eddng.<\/li>\n<li>Thanh l\u00fd t\u00e0i s\u1ea3n.<\/li>\n<li>Kho\u1ea3n d\u1ef1 ph\u00f2ng l\u1edbn.<\/li>\n<li>C\u00e1c giao d\u1ecbch kh\u00f4ng th\u01b0\u1eddng xuy\u00ean.<\/li>\n<\/ul>\n<p>Nh\u1eefng kho\u1ea3n n\u00e0y c\u00f3 th\u1ec3 l\u00e0m l\u1ee3i nhu\u1eadn m\u1ed9t k\u1ef3 kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng.<\/p>\n<h3>67. Ph\u00e2n t\u00edch bi\u1ebfn \u0111\u1ed9ng b\u1ea5t th\u01b0\u1eddng<\/h3>\n<p>N\u1ebfu m\u1ed9t kho\u1ea3n m\u1ee5c t\u0103ng ho\u1eb7c gi\u1ea3m m\u1ea1nh c\u1ea7n:<\/p>\n<ol>\n<li>X\u00e1c \u0111\u1ecbnh m\u1ee9c bi\u1ebfn \u0111\u1ed9ng.<\/li>\n<li>So s\u00e1nh v\u1edbi k\u1ef3 tr\u01b0\u1edbc.<\/li>\n<li>Ki\u1ec3m tra thuy\u1ebft minh.<\/li>\n<li>Xem m\u1ed1i quan h\u1ec7 v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau kh\u00e1c.<\/li>\n<li>\u0110\u00e1nh gi\u00e1 nguy\u00ean nh\u00e2n h\u1ee3p l\u00fd.<\/li>\n<\/ol>\n<h3>68. H\u1ea1n ch\u1ebf c\u1ee7a ph\u00e2n t\u00edch t\u1ef7 s\u1ed1<\/h3>\n<p>T\u1ef7 s\u1ed1 t\u00e0i ch\u00ednh c\u00f3 nh\u1eefng h\u1ea1n ch\u1ebf:<\/p>\n<ul>\n<li>Ph\u1ee5 thu\u1ed9c d\u1eef li\u1ec7u k\u1ebf to\u00e1n.<\/li>\n<li>C\u00f3 th\u1ec3 b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n.<\/li>\n<li>Kh\u00e1c bi\u1ec7t ng\u00e0nh.<\/li>\n<li>Kh\u00e1c bi\u1ec7t quy m\u00f4.<\/li>\n<li>Kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 y\u1ebfu t\u1ed1 \u0111\u1ecbnh t\u00ednh.<\/li>\n<\/ul>\n<p>Kh\u00f4ng n\u00ean \u0111\u00e1nh gi\u00e1 doanh nghi\u1ec7p ch\u1ec9 b\u1eb1ng m\u1ed9t nh\u00f3m t\u1ef7 s\u1ed1.<\/p>\n<h3>69. Y\u1ebfu t\u1ed1 \u0111\u1ecbnh t\u00ednh trong ph\u00e2n t\u00edch<\/h3>\n<p>Ngo\u00e0i s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh c\u00f2n c\u1ea7n xem x\u00e9t:<\/p>\n<ul>\n<li>M\u00f4 h\u00ecnh kinh doanh.<\/li>\n<li>N\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb.<\/li>\n<li>Th\u1ecb tr\u01b0\u1eddng.<\/li>\n<li>C\u1ea1nh tranh.<\/li>\n<li>R\u1ee7i ro ng\u00e0nh.<\/li>\n<li>Kh\u00e1ch h\u00e0ng.<\/li>\n<li>Nh\u00e0 cung c\u1ea5p.<\/li>\n<\/ul>\n<h3>70. Quy tr\u00ecnh ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/h3>\n<p>M\u1ed9t quy tr\u00ecnh c\u01a1 b\u1ea3n c\u00f3 th\u1ec3 g\u1ed3m:<\/p>\n<ol>\n<li>X\u00e1c \u0111\u1ecbnh m\u1ee5c ti\u00eau.<\/li>\n<li>Thu th\u1eadp b\u00e1o c\u00e1o.<\/li>\n<li>Ki\u1ec3m tra d\u1eef li\u1ec7u.<\/li>\n<li>Ph\u00e2n t\u00edch c\u01a1 c\u1ea5u.<\/li>\n<li>Ph\u00e2n t\u00edch bi\u1ebfn \u0111\u1ed9ng.<\/li>\n<li>T\u00ednh t\u1ef7 s\u1ed1.<\/li>\n<li>So s\u00e1nh.<\/li>\n<li>Ph\u00e2n t\u00edch nguy\u00ean nh\u00e2n.<\/li>\n<li>T\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3.<\/li>\n<li>\u0110\u01b0a ra nh\u1eadn \u0111\u1ecbnh.<\/li>\n<\/ol>\n<h2>C\u00e1ch \u00f4n Ph\u00e2n t\u00edch B\u00e1o c\u00e1o T\u00e0i ch\u00ednh VNU hi\u1ec7u qu\u1ea3<\/h2>\n<h3>B\u01b0\u1edbc 1: N\u1eafm ch\u1eafc c\u1ea5u tr\u00fac c\u1ee7a t\u1eebng b\u00e1o c\u00e1o<\/h3>\n<p>C\u1ea7n ph\u00e2n bi\u1ec7t:<\/p>\n<ul>\n<li>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/li>\n<li>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh.<\/li>\n<li>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.<\/li>\n<li>Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<h3>B\u01b0\u1edbc 2: H\u1ecdc c\u00f4ng th\u1ee9c c\u00f9ng \u00fd ngh\u0129a kinh t\u1ebf<\/h3>\n<p>Kh\u00f4ng n\u00ean ch\u1ec9 h\u1ecdc c\u00f4ng th\u1ee9c.<\/p>\n<p>V\u1edbi m\u1ed7i t\u1ef7 s\u1ed1 c\u1ea7n bi\u1ebft:<\/p>\n<ul>\n<li>T\u1eed s\u1ed1.<\/li>\n<li>M\u1eabu s\u1ed1.<\/li>\n<li>Ngu\u1ed3n l\u1ea5y d\u1eef li\u1ec7u.<\/li>\n<li>\u00dd ngh\u0129a c\u1ee7a ch\u1ec9 ti\u00eau.<\/li>\n<li>Khi t\u0103ng ho\u1eb7c gi\u1ea3m c\u00f3 th\u1ec3 ph\u1ea3n \u00e1nh \u0111i\u1ec1u g\u00ec.<\/li>\n<\/ul>\n<h3>B\u01b0\u1edbc 3: Chia t\u1ef7 s\u1ed1 th\u00e0nh t\u1eebng nh\u00f3m<\/h3>\n<p>C\u00f3 th\u1ec3 chia:<\/p>\n<ul>\n<li>Kh\u1ea3 n\u0103ng thanh to\u00e1n.<\/li>\n<li>Hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng.<\/li>\n<li>C\u01a1 c\u1ea5u v\u1ed1n.<\/li>\n<li>Kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3.<\/li>\n<li>Kh\u1ea3 n\u0103ng sinh l\u1eddi.<\/li>\n<li>D\u00f2ng ti\u1ec1n.<\/li>\n<\/ul>\n<h3>B\u01b0\u1edbc 4: Ph\u00e2n bi\u1ec7t c\u00e1c ch\u1ec9 ti\u00eau d\u1ec5 nh\u1ea7m<\/h3>\n<p>C\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd:<\/p>\n<ul>\n<li>Current Ratio v\u00e0 Quick Ratio.<\/li>\n<li>ROA v\u00e0 ROE.<\/li>\n<li>ROS v\u00e0 ROA.<\/li>\n<li>Doanh thu v\u00e0 d\u00f2ng ti\u1ec1n.<\/li>\n<li>L\u1ee3i nhu\u1eadn v\u00e0 d\u00f2ng ti\u1ec1n.<\/li>\n<li>N\u1ee3 ng\u1eafn h\u1ea1n v\u00e0 t\u1ed5ng n\u1ee3.<\/li>\n<li>V\u00f2ng quay ph\u1ea3i thu v\u00e0 k\u1ef3 thu ti\u1ec1n.<\/li>\n<li>V\u00f2ng quay t\u1ed3n kho v\u00e0 s\u1ed1 ng\u00e0y t\u1ed3n kho.<\/li>\n<\/ul>\n<h3>B\u01b0\u1edbc 5: Luy\u1ec7n b\u00e0i t\u1eadp theo t\u1eebng b\u01b0\u1edbc<\/h3>\n<p>V\u1edbi c\u00e2u t\u00ednh to\u00e1n:<\/p>\n<ol>\n<li>X\u00e1c \u0111\u1ecbnh ch\u1ec9 ti\u00eau c\u1ea7n t\u00ednh.<\/li>\n<li>Vi\u1ebft c\u00f4ng th\u1ee9c.<\/li>\n<li>T\u00ecm \u0111\u00fang s\u1ed1 li\u1ec7u.<\/li>\n<li>S\u1eed d\u1ee5ng s\u1ed1 b\u00ecnh qu\u00e2n n\u1ebfu c\u00f4ng th\u1ee9c y\u00eau c\u1ea7u.<\/li>\n<li>T\u00ednh k\u1ebft qu\u1ea3.<\/li>\n<li>Ki\u1ec3m tra \u0111\u01a1n v\u1ecb.<\/li>\n<li>Di\u1ec5n gi\u1ea3i \u00fd ngh\u0129a.<\/li>\n<\/ol>\n<h3>B\u01b0\u1edbc 6: Ch\u00fa \u00fd s\u1ed1 \u0111\u1ea7u k\u1ef3 v\u00e0 cu\u1ed1i k\u1ef3<\/h3>\n<p>Nhi\u1ec1u t\u1ef7 s\u1ed1 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n s\u1eed d\u1ee5ng gi\u00e1 tr\u1ecb b\u00ecnh qu\u00e2n.<\/p>\n<p>M\u1ed9t c\u00f4ng th\u1ee9c \u0111\u01a1n gi\u1ea3n:<\/p>\n<p><strong>GI\u00c1 TR\u1eca B\u00ccNH QU\u00c2N = (\u0110\u1ea6U K\u1ef2 + CU\u1ed0I K\u1ef2) \/ 2<\/strong><\/p>\n<p>C\u1ea7n \u0111\u1ecdc k\u1ef9 \u0111\u1ec1 b\u00e0i tr\u01b0\u1edbc khi l\u1ef1a ch\u1ecdn d\u1eef li\u1ec7u.<\/p>\n<h3>B\u01b0\u1edbc 7: T\u1ef1 l\u00e0m c\u00e2u h\u1ecfi tr\u01b0\u1edbc khi xem \u0111\u00e1p \u00e1n<\/h3>\n<p>\u0110\u1ed1i v\u1edbi c\u00e2u l\u00fd thuy\u1ebft:<\/p>\n<ul>\n<li>X\u00e1c \u0111\u1ecbnh nh\u00f3m ch\u1ec9 ti\u00eau.<\/li>\n<li>X\u00e1c \u0111\u1ecbnh b\u1ea3n ch\u1ea5t t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<p>\u0110\u1ed1i v\u1edbi c\u00e2u t\u00ednh:<\/p>\n<ul>\n<li>T\u1ef1 t\u00ednh \u0111\u1ea7y \u0111\u1ee7.<\/li>\n<li>Sau \u0111\u00f3 m\u1edbi ki\u1ec3m tra \u0111\u00e1p \u00e1n.<\/li>\n<\/ul>\n<h3>B\u01b0\u1edbc 8: Ghi l\u1ea1i c\u00e1c l\u1ed7i th\u01b0\u1eddng g\u1eb7p<\/h3>\n<p>C\u00f3 th\u1ec3 ph\u00e2n lo\u1ea1i:<\/p>\n<ul>\n<li>Sai c\u00f4ng th\u1ee9c.<\/li>\n<li>L\u1ea5y sai d\u1eef li\u1ec7u.<\/li>\n<li>Nh\u1ea7m \u0111\u1ea7u k\u1ef3 v\u00e0 cu\u1ed1i k\u1ef3.<\/li>\n<li>Nh\u1ea7m ch\u1ec9 ti\u00eau b\u00ecnh qu\u00e2n.<\/li>\n<li>Nh\u1ea7m \u0111\u01a1n v\u1ecb.<\/li>\n<li>Nh\u1ea7m t\u1ef7 s\u1ed1 thanh kho\u1ea3n.<\/li>\n<li>Nh\u1ea7m ch\u1ec9 ti\u00eau sinh l\u1eddi.<\/li>\n<li>Nh\u1ea7m d\u00f2ng ti\u1ec1n v\u1edbi l\u1ee3i nhu\u1eadn.<\/li>\n<\/ul>\n<h3>B\u01b0\u1edbc 9: K\u1ebft h\u1ee3p t\u00e0i li\u1ec7u ch\u00ednh th\u1ee9c<\/h3>\n<p>T\u00e0i li\u1ec7u tr\u1eafc nghi\u1ec7m n\u00ean \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng c\u00f9ng:<\/p>\n<ul>\n<li>Gi\u00e1o tr\u00ecnh.<\/li>\n<li>Slide b\u00e0i gi\u1ea3ng.<\/li>\n<li>\u0110\u1ec1 c\u01b0\u01a1ng h\u1ecdc ph\u1ea7n.<\/li>\n<li>B\u00e0i t\u1eadp do gi\u1ea3ng vi\u00ean cung c\u1ea5p.<\/li>\n<li>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1eabu.<\/li>\n<li>C\u00e1c t\u00e0i li\u1ec7u h\u1ecdc t\u1eadp ch\u00ednh th\u1ee9c kh\u00e1c.<\/li>\n<\/ul>\n<p>Vi\u1ec7c k\u1ebft h\u1ee3p c\u00f4ng th\u1ee9c v\u1edbi ph\u00e2n t\u00edch b\u00e1o c\u00e1o th\u1ef1c t\u1ebf gi\u00fap ng\u01b0\u1eddi h\u1ecdc hi\u1ec3u \u00fd ngh\u0129a t\u00e0i ch\u00ednh thay v\u00ec ch\u1ec9 ghi nh\u1edb \u0111\u00e1p \u00e1n.<\/p>\n<h2>Xem tr\u01b0\u1edbc t\u00e0i li\u1ec7u Ph\u00e2n t\u00edch B\u00e1o c\u00e1o T\u00e0i ch\u00ednh VNU<\/h2>\n<p>Ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 xem tr\u01b0\u1edbc kho\u1ea3ng 20\u201330% n\u1ed9i dung c\u1ee7a t\u00e0i li\u1ec7u 234 trang tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh t\u1ea3i b\u1ea3n \u0111\u1ea7y \u0111\u1ee7.<\/p>\n<p>Ph\u1ea7n xem tr\u01b0\u1edbc gi\u00fap ki\u1ec3m tra:<\/p>\n<ul>\n<li>C\u1ea5u tr\u00fac t\u00e0i li\u1ec7u.<\/li>\n<li>D\u1ea1ng c\u00e2u h\u1ecfi.<\/li>\n<li>C\u00e1ch tr\u00ecnh b\u00e0y.<\/li>\n<li>C\u00e1ch b\u1ed1 tr\u00ed \u0111\u00e1p \u00e1n.<\/li>\n<li>M\u1ed9t ph\u1ea7n n\u1ed9i dung th\u1ef1c t\u1ebf c\u1ee7a t\u00e0i li\u1ec7u.<\/li>\n<\/ul>\n<p>File preview \u0111\u01b0\u1ee3c tool t\u1ef1 x\u00e1c \u0111\u1ecbnh:<\/p>\n<p>phan-tich-bao-cao-tai-chinh-dap-an-trac-nghiem-dai-hoc-quoc-gia-ha-noi-preview.docx<\/p>\n<h2>T\u1ea3i \u0111\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m Ph\u00e2n t\u00edch B\u00e1o c\u00e1o T\u00e0i ch\u00ednh VNU<\/h2>\n<p>Quy tr\u00ecnh nh\u1eadn t\u00e0i li\u1ec7u:<\/p>\n<ol>\n<li>Xem tr\u01b0\u1edbc kho\u1ea3ng 20\u201330% n\u1ed9i dung.<\/li>\n<li>Ki\u1ec3m tra t\u00e0i li\u1ec7u c\u00f3 ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u.<\/li>\n<li>Ch\u1ecdn t\u1ea3i t\u00e0i li\u1ec7u.<\/li>\n<li>Thanh to\u00e1n qua VNPAY.<\/li>\n<li>H\u1ec7 th\u1ed1ng x\u00e1c nh\u1eadn giao d\u1ecbch th\u00e0nh c\u00f4ng.<\/li>\n<li>Nh\u1eadn quy\u1ec1n t\u1ea3i file DOCX \u0111\u1ea7y \u0111\u1ee7 234 trang.<\/li>\n<\/ol>\n<p>\ud83d\udce5 Sau khi thanh to\u00e1n th\u00e0nh c\u00f4ng, ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 t\u1ea3i t\u00e0i li\u1ec7u \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 m\u00e1y \u0111\u1ec3 s\u1eed d\u1ee5ng trong qu\u00e1 tr\u00ecnh h\u1ecdc t\u1eadp.<\/p>\n<p><strong>\ud83d\udc49 NH\u1ea4N \u201cT\u1ea2I XU\u1ed0NG NGAY\u201d \u0110\u1ec2 NH\u1eacN FILE \u0110\u1ea6Y \u0110\u1ee6.<\/strong><\/p>\n<h2>L\u1ee3i \u00edch khi s\u1eed d\u1ee5ng t\u00e0i li\u1ec7u Ph\u00e2n t\u00edch B\u00e1o c\u00e1o T\u00e0i ch\u00ednh VNU<\/h2>\n<p>\u2705 File DOCX 234 trang thu\u1eadn ti\u1ec7n tra c\u1ee9u.<\/p>\n<p>\u2705 Kh\u1ed1i l\u01b0\u1ee3ng n\u1ed9i dung l\u1edbn, ph\u00f9 h\u1ee3p \u00f4n t\u1eadp theo t\u1eebng chuy\u00ean \u0111\u1ec1.<\/p>\n<p>\u2705 Luy\u1ec7n t\u1eadp c\u00e2u h\u1ecfi tr\u1eafc nghi\u1ec7m v\u00e0 b\u00e0i t\u1eadp t\u00ednh to\u00e1n.<\/p>\n<p>\u2705 Ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu \u0111\u00e1p \u00e1n thu\u1eadn ti\u1ec7n.<\/p>\n<p>\u2705 H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c Ph\u00e2n t\u00edch B\u00e1o c\u00e1o T\u00e0i ch\u00ednh.<\/p>\n<p>\u2705 C\u1ee7ng c\u1ed1 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/p>\n<p>\u2705 \u00d4n t\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh.<\/p>\n<p>\u2705 H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.<\/p>\n<p>\u2705 Ph\u00e2n t\u00edch c\u01a1 c\u1ea5u t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n.<\/p>\n<p>\u2705 \u00d4n t\u1eadp kh\u1ea3 n\u0103ng thanh to\u00e1n.<\/p>\n<p>\u2705 C\u1ee7ng c\u1ed1 v\u00f2ng quay ph\u1ea3i thu v\u00e0 h\u00e0ng t\u1ed3n kho.<\/p>\n<p>\u2705 Ph\u00e2n t\u00edch hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n.<\/p>\n<p>\u2705 C\u1ee7ng c\u1ed1 h\u1ec7 s\u1ed1 n\u1ee3 v\u00e0 \u0111\u00f2n b\u1ea9y t\u00e0i ch\u00ednh.<\/p>\n<p>\u2705 \u00d4n t\u1eadp ROA, ROE v\u00e0 ROS.<\/p>\n<p>\u2705 H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c m\u00f4 h\u00ecnh Dupont.<\/p>\n<p>\u2705 C\u1ee7ng c\u1ed1 ph\u00e2n t\u00edch d\u00f2ng ti\u1ec1n.<\/p>\n<p>\u2705 R\u00e8n k\u1ef9 n\u0103ng di\u1ec5n gi\u1ea3i ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh.<\/p>\n<p>\u2705 Ph\u00e1t hi\u1ec7n nh\u1eefng n\u1ed9i dung c\u00f2n y\u1ebfu.<\/p>\n<p>\u2705 Ti\u1ebft ki\u1ec7m th\u1eddi gian t\u1ef1 t\u1ed5ng h\u1ee3p t\u00e0i li\u1ec7u.<\/p>\n<p>\u2705 H\u1ed7 tr\u1ee3 \u00f4n t\u1eadp, \u00f4n thi hi\u1ec7u qu\u1ea3.<\/p>\n<h2>T\u00e0i li\u1ec7u Ph\u00e2n t\u00edch B\u00e1o c\u00e1o T\u00e0i ch\u00ednh VNU ph\u00f9 h\u1ee3p v\u1edbi ai?<\/h2>\n<p>T\u00e0i li\u1ec7u ph\u00f9 h\u1ee3p v\u1edbi:<\/p>\n<ul>\n<li>Sinh vi\u00ean \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i.<\/li>\n<li>Sinh vi\u00ean \u0111ang h\u1ecdc m\u00f4n Ph\u00e2n t\u00edch B\u00e1o c\u00e1o T\u00e0i ch\u00ednh.<\/li>\n<li>Sinh vi\u00ean ng\u00e0nh T\u00e0i ch\u00ednh \u2013 Ng\u00e2n h\u00e0ng.<\/li>\n<li>Sinh vi\u00ean ng\u00e0nh K\u1ebf to\u00e1n.<\/li>\n<li>Sinh vi\u00ean ng\u00e0nh Ki\u1ec3m to\u00e1n.<\/li>\n<li>Sinh vi\u00ean ng\u00e0nh Qu\u1ea3n tr\u1ecb kinh doanh.<\/li>\n<li>Sinh vi\u00ean c\u00e1c ng\u00e0nh Kinh t\u1ebf c\u00f3 h\u1ecdc ph\u00e2n t\u00edch t\u00e0i ch\u00ednh.<\/li>\n<li>Sinh vi\u00ean c\u1ea7n luy\u1ec7n t\u1eadp c\u00e2u h\u1ecfi tr\u1eafc nghi\u1ec7m.<\/li>\n<li>Sinh vi\u00ean c\u1ea7n luy\u1ec7n b\u00e0i t\u1eadp t\u1ef7 s\u1ed1 t\u00e0i ch\u00ednh.<\/li>\n<li>Sinh vi\u00ean c\u1ea7n ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu \u0111\u00e1p \u00e1n.<\/li>\n<li>Sinh vi\u00ean chu\u1ea9n b\u1ecb ki\u1ec3m tra ho\u1eb7c thi k\u1ebft th\u00fac h\u1ecdc ph\u1ea7n.<\/li>\n<li>Ng\u01b0\u1eddi h\u1ecdc c\u1ea7n t\u00e0i li\u1ec7u h\u1ed7 tr\u1ee3 \u00f4n t\u1eadp, \u00f4n thi hi\u1ec7u qu\u1ea3.<\/li>\n<\/ul>\n<h2>L\u01b0u \u00fd khi s\u1eed d\u1ee5ng t\u00e0i li\u1ec7u<\/h2>\n<p>T\u00e0i li\u1ec7u \u0111\u01b0\u1ee3c cung c\u1ea5p nh\u1eb1m h\u1ed7 tr\u1ee3 h\u1ecdc t\u1eadp, luy\u1ec7n t\u1eadp v\u00e0 \u00f4n thi.<\/p>\n<p>T\u00e0i li\u1ec7u \u0111\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m kh\u00f4ng thay th\u1ebf gi\u00e1o tr\u00ecnh, b\u00e0i gi\u1ea3ng, \u0111\u1ec1 c\u01b0\u01a1ng h\u1ecdc ph\u1ea7n ho\u1eb7c c\u00e1c t\u00e0i li\u1ec7u ch\u00ednh th\u1ee9c c\u1ee7a c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o.<\/p>\n<p>Ng\u01b0\u1eddi h\u1ecdc n\u00ean t\u1ef1 l\u00e0m c\u00e2u h\u1ecfi v\u00e0 b\u00e0i t\u1eadp tr\u01b0\u1edbc khi xem \u0111\u00e1p \u00e1n, sau \u0111\u00f3 \u0111\u1ed1i chi\u1ebfu nh\u1eefng n\u1ed9i dung ch\u01b0a ch\u1eafc ch\u1eafn v\u1edbi t\u00e0i li\u1ec7u h\u1ecdc t\u1eadp ch\u00ednh th\u1ee9c.<\/p>\n<p>Kh\u00f4ng n\u00ean ch\u1ec9 h\u1ecdc thu\u1ed9c c\u00f4ng th\u1ee9c. Vi\u1ec7c hi\u1ec3u ngu\u1ed3n d\u1eef li\u1ec7u, \u00fd ngh\u0129a c\u1ee7a t\u1eed s\u1ed1 v\u00e0 m\u1eabu s\u1ed1, \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a doanh nghi\u1ec7p v\u00e0 b\u1ed1i c\u1ea3nh ng\u00e0nh s\u1ebd gi\u00fap ng\u01b0\u1eddi h\u1ecdc di\u1ec5n gi\u1ea3i k\u1ebft qu\u1ea3 ch\u00ednh x\u00e1c h\u01a1n.<\/p>\n<p>M\u1ed9t t\u1ef7 s\u1ed1 t\u00e0i ch\u00ednh ri\u00eang l\u1ebb th\u01b0\u1eddng kh\u00f4ng \u0111\u1ee7 \u0111\u1ec3 \u0111\u01b0a ra k\u1ebft lu\u1eadn. N\u00ean k\u1ebft h\u1ee3p nhi\u1ec1u ch\u1ec9 ti\u00eau, nhi\u1ec1u k\u1ef3 v\u00e0 c\u00e1c th\u00f4ng tin \u0111\u1ecbnh t\u00ednh.<\/p>\n<p>Ph\u1ea7n t\u1ed5ng quan trong b\u00e0i gi\u1edbi thi\u1ec7u \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng theo ki\u1ebfn th\u1ee9c chung v\u1ec1 ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 m\u00f4 t\u1ea3 ch\u00ednh th\u1ee9c v\u1ec1 \u0111\u1ec1 c\u01b0\u01a1ng chi ti\u1ebft c\u1ee7a m\u1ed9t h\u1ecdc ph\u1ea7n c\u1ee5 th\u1ec3 t\u1ea1i \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i.<\/p>\n<h2>K\u1ebft lu\u1eadn v\u1ec1 Ph\u00e2n t\u00edch B\u00e1o c\u00e1o T\u00e0i ch\u00ednh VNU<\/h2>\n<p>Ph\u00e2n t\u00edch B\u00e1o c\u00e1o T\u00e0i ch\u00ednh VNU \u2013 \u0110\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i (File DOCX 234 trang) l\u00e0 t\u00e0i li\u1ec7u h\u1ed7 tr\u1ee3 sinh vi\u00ean luy\u1ec7n t\u1eadp c\u00e2u h\u1ecfi, b\u00e0i t\u1eadp t\u00ednh to\u00e1n, ki\u1ec3m tra \u0111\u00e1p \u00e1n, h\u1ec7 th\u1ed1ng h\u00f3a ki\u1ebfn th\u1ee9c v\u00e0 h\u1ed7 tr\u1ee3 \u00f4n t\u1eadp, \u00f4n thi hi\u1ec7u qu\u1ea3.<\/p>\n<p>C\u00e1c n\u1ed9i dung v\u1ec1 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh, b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, c\u01a1 c\u1ea5u t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n, kh\u1ea3 n\u0103ng thanh to\u00e1n, v\u00f2ng quay, \u0111\u00f2n b\u1ea9y t\u00e0i ch\u00ednh, ROA, ROE, ROS, Dupont v\u00e0 d\u00f2ng ti\u1ec1n l\u00e0 nh\u1eefng nh\u00f3m ki\u1ebfn th\u1ee9c ng\u01b0\u1eddi h\u1ecdc c\u00f3 th\u1ec3 ch\u00fa \u00fd trong qu\u00e1 tr\u00ecnh \u00f4n t\u1eadp.<\/p>\n<p>Vi\u1ec7c k\u1ebft h\u1ee3p t\u00e0i li\u1ec7u tr\u1eafc nghi\u1ec7m v\u1edbi gi\u00e1o tr\u00ecnh, b\u00e0i gi\u1ea3ng, b\u00e0i t\u1eadp, \u0111\u1ec1 c\u01b0\u01a1ng h\u1ecdc ph\u1ea7n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u1ef1c t\u1ebf gi\u00fap ng\u01b0\u1eddi h\u1ecdc ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong qu\u00e1 tr\u00ecnh h\u1ecdc t\u1eadp v\u00e0 h\u1ea1n ch\u1ebf vi\u1ec7c ch\u1ec9 ghi nh\u1edb c\u00f4ng th\u1ee9c ho\u1eb7c \u0111\u00e1p \u00e1n m\u1ed9t c\u00e1ch m\u00e1y m\u00f3c.<\/p>\n<p>\ud83d\udc41 Xem tr\u01b0\u1edbc kho\u1ea3ng 20\u201330% n\u1ed9i dung.<\/p>\n<p>\ud83d\udcb3 Thanh to\u00e1n thu\u1eadn ti\u1ec7n qua VNPAY.<\/p>\n<p>\ud83d\udce5 Nh\u1eadn file DOCX \u0111\u1ea7y \u0111\u1ee7 234 trang sau khi thanh to\u00e1n th\u00e0nh c\u00f4ng.<\/p>"},"_links":{"self":[{"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/product\/8582","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/types\/product"}],"replies":[{"embeddable":true,"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/comments?post=8582"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/media\/8480"}],"wp:attachment":[{"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/media?parent=8582"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/product_brand?post=8582"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/product_cat?post=8582"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/product_tag?post=8582"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}