{"id":3035,"date":"2023-01-16T03:05:35","date_gmt":"2023-01-16T03:05:35","guid":{"rendered":"https:\/\/vieclamketoan.vn\/blog\/?p=3035"},"modified":"2023-01-16T03:05:50","modified_gmt":"2023-01-16T03:05:50","slug":"he-so-no","status":"publish","type":"post","link":"https:\/\/vieclamketoan.vn\/blog\/he-so-no\/","title":{"rendered":"H\u1ec7 s\u1ed1 n\u1ee3 l\u00e0 g\u00ec &#8211; \u00dd ngh\u0129a, c\u00f4ng th\u1ee9c t\u00ednh v\u00e0 nh\u1eefng l\u01b0u \u00fd c\u1ea7n bi\u1ebft"},"content":{"rendered":"\n<p><strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/he-so-no\/\" target=\"_blank\" rel=\"noreferrer noopener\">H\u1ec7 s\u1ed1 n\u1ee3<\/a><\/strong> l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 xu\u1ea5t hi\u1ec7n trong c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. H\u00e3y c\u00f9ng <a href=\"https:\/\/vieclamketoan.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Vieclamketoan<\/strong><\/a> t\u00ecm hi\u1ec3u v\u1ec1 ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh n\u00e0y, vai tr\u00f2, c\u00e1ch s\u1eed d\u1ee5ng v\u00e0 n\u00ean l\u01b0u \u00fd g\u00ec khi t\u00ecm hi\u1ec3u nh\u00e9.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\" role=\"button\"><label for=\"item-69cfeaf35ad42\" ><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input aria-label=\"Toggle\" aria-label=\"item-69cfeaf35ad42\"  type=\"checkbox\" id=\"item-69cfeaf35ad42\"><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/vieclamketoan.vn\/blog\/he-so-no\/#He_so_no_la_gi\" title=\"H\u1ec7 s\u1ed1 n\u1ee3 l\u00e0 g\u00ec?\">H\u1ec7 s\u1ed1 n\u1ee3 l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/vieclamketoan.vn\/blog\/he-so-no\/#He_so_no_co_y_nghia_gi\" title=\"H\u1ec7 s\u1ed1 n\u1ee3 c\u00f3 \u00fd ngh\u0129a g\u00ec?\">H\u1ec7 s\u1ed1 n\u1ee3 c\u00f3 \u00fd ngh\u0129a g\u00ec?<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/vieclamketoan.vn\/blog\/he-so-no\/#Y_nghia_voi_doanh_nghiep\" title=\"\u00dd ngh\u0129a v\u1edbi doanh nghi\u1ec7p\">\u00dd ngh\u0129a v\u1edbi doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/vieclamketoan.vn\/blog\/he-so-no\/#Y_nghia_voi_nha_dau_tu_%E2%80%93_ngan_hang\" title=\"\u00dd ngh\u0129a v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 &#8211; ng\u00e2n h\u00e0ng\">\u00dd ngh\u0129a v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 &#8211; ng\u00e2n h\u00e0ng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/vieclamketoan.vn\/blog\/he-so-no\/#Cong_thuc_tinh_he_so_no\" title=\"C\u00f4ng th\u1ee9c t\u00ednh h\u1ec7 s\u1ed1 n\u1ee3\">C\u00f4ng th\u1ee9c t\u00ednh h\u1ec7 s\u1ed1 n\u1ee3<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/vieclamketoan.vn\/blog\/he-so-no\/#Cong_thuc_DE_%E2%80%93_ty_so_no_tren_von_chu_so_huu\" title=\"C\u00f4ng th\u1ee9c D\/E &#8211; t\u1ef7 s\u1ed1 n\u1ee3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu\">C\u00f4ng th\u1ee9c D\/E &#8211; t\u1ef7 s\u1ed1 n\u1ee3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/vieclamketoan.vn\/blog\/he-so-no\/#Cong_thuc_DA_%E2%80%93_ty_so_no_tren_tong_tai_san\" title=\"C\u00f4ng th\u1ee9c D\/A &#8211; t\u1ef7 s\u1ed1 n\u1ee3 tr\u00ean t\u1ed5ng t\u00e0i s\u1ea3n\">C\u00f4ng th\u1ee9c D\/A &#8211; t\u1ef7 s\u1ed1 n\u1ee3 tr\u00ean t\u1ed5ng t\u00e0i s\u1ea3n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/vieclamketoan.vn\/blog\/he-so-no\/#Luu_y_khi_su_dung_he_so_no\" title=\"L\u01b0u \u00fd khi s\u1eed d\u1ee5ng h\u1ec7 s\u1ed1 n\u1ee3\">L\u01b0u \u00fd khi s\u1eed d\u1ee5ng h\u1ec7 s\u1ed1 n\u1ee3<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"He_so_no_la_gi\"><\/span><strong>H\u1ec7 s\u1ed1 n\u1ee3 l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>H\u1ec7 s\u1ed1 n\u1ee3 hay t\u1ef7 s\u1ed1 n\u1ee3, t\u1ef7 l\u1ec7 n\u1ee3 l\u00e0 t\u1ef7 l\u1ec7 \u0111\u00f2n b\u1ea9y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ed5ng s\u1ed1 n\u1ee3 li\u00ean quan \u0111\u1ebfn t\u1ed5ng t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p. \u0110\u00e2y l\u00e0 m\u1ed9t t\u1ef7 s\u1ed1 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong b\u00e1o c\u00e1o ph\u00e2n t\u00edch t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p v\u00e0 \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng. H\u1ec7 s\u1ed1 n\u00e0y s\u1ebd gi\u00fap doanh nghi\u1ec7p ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ecdc b\u00e1o c\u00e1o hi\u1ec3u \u0111\u01b0\u1ee3c s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa \u0111i vay &#8211; t\u1ed5ng t\u00e0i s\u1ea3n l\u00e0 nh\u01b0 th\u1ebf n\u00e0o. T\u1eeb \u0111\u00f3 \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c ngu\u1ed3n l\u1ef1c c\u1ee7a doanh nghi\u1ec7p ra sao.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/he-so-no-topcv-2.jpg\" alt=\"H\u1ec7 s\u1ed1 n\u1ee3 l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 quan tr\u1ecdng trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p\" class=\"wp-image-3037\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/he-so-no-topcv-2.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/he-so-no-topcv-2-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/he-so-no-topcv-2-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>H\u1ec7 s\u1ed1 n\u1ee3 l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 quan tr\u1ecdng trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/em><\/figcaption><\/figure><\/div>\n\n\n<p>Nh\u1eefng doanh nghi\u1ec7p c\u00f3 t\u1ef7 l\u1ec7 n\u1ee3 cao c\u00f3 th\u1ec3 g\u1eb7p nhi\u1ec1u r\u1ee7i ro trong kinh doanh, \u0111\u1eb7c bi\u1ec7t khi t\u00ecnh h\u00ecnh l\u00e3i su\u1ea5t \u0111ang ng\u00e0y c\u00e0ng cao h\u01a1n. Nhi\u1ec1u nh\u00e0 \u0111\u1ea7u t\u01b0 s\u1ebd y\u00eau th\u00edch nh\u1eefng doanh nghi\u1ec7p c\u00f3 t\u1ef7 l\u1ec7 n\u1ee3 th\u1ea5p. B\u1edfi \u0111i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 bi\u1ec3u th\u1ecb doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u ngu\u1ed3n t\u00e0i ch\u00ednh t\u1eeb v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 gi\u1ea3m kh\u1ea3 n\u0103ng b\u1ecb ph\u00e1 s\u1ea3n, gi\u1ea3i th\u1ec3.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"He_so_no_co_y_nghia_gi\"><\/span><strong>H\u1ec7 s\u1ed1 n\u1ee3 c\u00f3 \u00fd ngh\u0129a g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>H\u1ec7 s\u1ed1 n\u1ee3 c\u00f3 nhi\u1ec1u \u00fd ngh\u0129a \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p v\u00e0 v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Y_nghia_voi_doanh_nghiep\"><\/span><strong>\u00dd ngh\u0129a v\u1edbi doanh nghi\u1ec7p<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, vi\u1ec7c hi\u1ec3u r\u00f5 v\u1ec1 nh\u1eefng ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh trong \u0111\u00f3 c\u00f3 t\u1ef7 s\u1ed1 n\u1ee3 s\u1ebd gi\u00fap \u0111\u01b0a ra nh\u1eefng quy\u1ebft \u0111\u1ecbnh \u0111\u00fang \u0111\u1eafn li\u00ean quan \u0111\u1ebfn s\u1ef1 ph\u00e1t tri\u1ec3n, kinh doanh. T\u1ef7 s\u1ed1 n\u1ee3 s\u1ebd c\u00f3 nh\u1eefng \u00fd ngh\u0129a v\u1edbi doanh nghi\u1ec7p nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L\u00e0 c\u0103n c\u1ee9 gi\u00fap doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n huy \u0111\u1ed9ng v\u1ed1n t\u1eeb nh\u00e0 \u0111\u1ea7u t\u01b0, th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c vay ng\u00e2n h\u00e0ng, b\u00e1n c\u1ed5 phi\u1ebfu,&#8230;<\/li>\n\n\n\n<li>Gi\u00fap doanh nghi\u1ec7p, ng\u01b0\u1eddi \u0111\u1ecdc b\u00e1o c\u00e1o c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c kh\u1ea3 n\u0103ng c\u1ea1nh tranh c\u1ee7a doanh nghi\u1ec7p tr\u00ean th\u1ecb tr\u01b0\u1eddng nh\u01b0 th\u1ebf n\u00e0o.<\/li>\n\n\n\n<li>L\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u01b0a ra nh\u1eefng ch\u00ednh s\u00e1ch s\u1eed d\u1ee5ng v\u1ed1n, t\u00e0i ch\u00ednh ph\u00f9 h\u1ee3p h\u01a1n v\u1edbi t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Y_nghia_voi_nha_dau_tu_%E2%80%93_ngan_hang\"><\/span><strong>\u00dd ngh\u0129a v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 &#8211; ng\u00e2n h\u00e0ng<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0, t\u1ef7 s\u1ed1 n\u1ee3 cho ph\u00e9p h\u1ecd \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c ti\u1ec1m l\u1ef1c c\u1ee7a doanh nghi\u1ec7p. Kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o doanh nghi\u1ec7p vay ti\u1ec1n c\u0169ng l\u00e0 t\u00edn hi\u1ec7u x\u1ea5u. Nh\u1eefng doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n m\u1edf r\u1ed9ng kinh doanh, s\u1ea3n xu\u1ea5t s\u1ebd l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n vay v\u1ed1n \u0111\u00e3 kh\u00f4ng c\u00f2n qu\u00e1 xa l\u1ea1. B\u00ean c\u1ea1nh \u0111\u00f3, t\u1ef7 s\u1ed1 n\u1ee3 c\u0169ng s\u1ebd gi\u00fap nh\u00e0 \u0111\u1ea7u t\u01b0 nh\u1eadn \u0111\u1ecbnh v\u1ec1 kh\u1ea3 n\u0103ng ph\u00e2n b\u1ed5 t\u00e0i ch\u00ednh, t\u0103ng tr\u01b0\u1edfng t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi ng\u00e2n h\u00e0ng, t\u1ef7 s\u1ed1 n\u1ee3 v\u00e0 t\u1ef7 s\u1ed1 kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3 l\u00e0 nh\u1eefng y\u1ebfu t\u1ed1 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thanh to\u00e1n c\u1ee7a doanh nghi\u1ec7p. T\u1eeb \u0111\u00f3 \u0111\u01b0a ra nh\u1eefng quy\u1ebft \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn c\u00f3 duy\u1ec7t kho\u1ea3n vay cho doanh nghi\u1ec7p kh\u00f4ng, h\u1ea1n m\u1ee9c vay bao nhi\u00eau, th\u1eddi gian vay,&#8230; T\u1eeb \u0111\u00f3 gi\u1ea3m r\u1ee7i ro n\u1ee3 x\u1ea5u v\u00e0 t\u0103ng t\u1ef7 l\u1ec7 thu h\u1ed3i v\u1ed1n th\u00e0nh c\u00f4ng.<\/p>\n\n\n\n<p>Xem th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/account-receivable-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">Kho\u1ea3n ph\u1ea3i thu &#8211; Account receivable l\u00e0 g\u00ec v\u00e0 c\u00e1ch s\u1eed d\u1ee5ng<\/a><\/strong><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/he-so-no-topcv-1.jpg\" alt=\"T\u1ef7 s\u1ed1 n\u1ee3 l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 ng\u00e2n h\u00e0ng, nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u00e1nh gi\u00e1 doanh nghi\u1ec7p\" class=\"wp-image-3039\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/he-so-no-topcv-1.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/he-so-no-topcv-1-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/he-so-no-topcv-1-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>T\u1ef7 s\u1ed1 n\u1ee3 l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 ng\u00e2n h\u00e0ng, nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u00e1nh gi\u00e1 doanh nghi\u1ec7p<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh_he_so_no\"><\/span><strong>C\u00f4ng th\u1ee9c t\u00ednh h\u1ec7 s\u1ed1 n\u1ee3<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Trong h\u1ec7 s\u1ed1 n\u1ee3 s\u1ebd c\u00f3 2 ch\u1ec9 s\u1ed1 m\u00e0 b\u1ea1n c\u1ea7n l\u01b0u \u00fd l\u00e0 D\/E v\u00e0 D\/A. C\u00f4ng th\u1ee9c t\u00ednh c\u1ee7a 2 ch\u1ec9 s\u1ed1 n\u00e0y nh\u01b0 sau:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cong_thuc_DE_%E2%80%93_ty_so_no_tren_von_chu_so_huu\"><\/span><strong>C\u00f4ng th\u1ee9c D\/E &#8211; t\u1ef7 s\u1ed1 n\u1ee3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>D\/E l\u00e0 m\u1ed9t trong nh\u1eefng t\u1ef7 s\u1ed1 n\u1ee3 kh\u00e1 ph\u1ed5 bi\u1ebfn, c\u00f4ng th\u1ee9c t\u00ednh D\/E nh\u01b0 sau:<\/p>\n\n\n\n<p><strong>D\/E = T\u1ed5ng n\u1ee3 ph\u1ea3i tr\u1ea3\/V\u1ed1n c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/p>\n\n\n\n<p>Trong \u0111\u00f3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>N\u1ebfu D\/E&gt;1: T\u00e0i s\u1ea3n doanh nghi\u1ec7p hi\u1ec7n \u0111ang bao g\u1ed3m ch\u1ee7 y\u1ebfu l\u00e0 c\u00e1c kho\u1ea3n vay v\u1ed1n b\u00ean ngo\u00e0i.<\/li>\n\n\n\n<li>N\u1ebfu D\/E&lt;1: D\u00f2ng t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p c\u00f3 ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu l\u00e0 ch\u1ee7 y\u1ebfu.<\/li>\n\n\n\n<li>T\u1eeb ch\u1ec9 s\u1ed1 D\/E c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c kh\u1ea3 n\u0103ng \u0111\u00f2n b\u1ea9y, kh\u1ea3 n\u0103ng ph\u00f2ng ng\u1eeba r\u1ee7i ro x\u1ea3y ra c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cong_thuc_DA_%E2%80%93_ty_so_no_tren_tong_tai_san\"><\/span><strong>C\u00f4ng th\u1ee9c D\/A &#8211; t\u1ef7 s\u1ed1 n\u1ee3 tr\u00ean t\u1ed5ng t\u00e0i s\u1ea3n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>B\u00ean c\u1ea1nh D\/E, D\/A c\u0169ng l\u00e0 t\u1ef7 s\u1ed1 n\u1ee3 m\u00e0 b\u1ea1n n\u00ean quan t\u00e2m, c\u00f4ng th\u1ee9c t\u00ednh D\/A nh\u01b0 sau:<\/p>\n\n\n\n<p><strong>D\/A = (N\u1ee3 ng\u1eafn h\u1ea1n + N\u1ee3 d\u00e0i h\u1ea1n)\/T\u1ed5ng s\u1ed1 t\u00e0i s\u1ea3n<\/strong><\/p>\n\n\n\n<p>Trong \u0111\u00f3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>N\u1ebfu D\/A=1: Doanh nghi\u1ec7p c\u00f3 s\u1ed1 n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng s\u1ed1 t\u00e0i s\u1ea3n hi\u1ec7n t\u1ea1i, c\u00f3 ngh\u0129a l\u00e0 doanh nghi\u1ec7p \u0111ang c\u00f3 \u0111\u00f2n b\u1ea9y cao.<\/li>\n\n\n\n<li>N\u1ebfu D\/A&gt;1: S\u1ed1 n\u1ee3 ph\u1ea3i tr\u1ea3 l\u1edbn h\u01a1n t\u1ed5ng s\u1ed1 t\u00e0i s\u1ea3n hi\u1ec7n t\u1ea1i, c\u00f3 ngh\u0129a l\u00e0 tuy t\u1ef7 l\u1ec7 \u0111\u00f2n b\u1ea9y cao nh\u01b0ng s\u1ebd \u0111i k\u00e8m v\u1edbi r\u1ee7i ro, l\u1ee3i nhu\u1eadn.<\/li>\n\n\n\n<li>N\u1ebfu D\/A&lt;1: Doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u t\u00e0i s\u1ea3n h\u01a1n kho\u1ea3n n\u1ee3. Cho th\u1ea5y doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng an to\u00e0n, \u00edt r\u1ee7i ro. Tuy v\u1eady D\/A&lt;1 ch\u01b0a h\u1eb3n \u0111\u00e3 t\u1ed1t b\u1edfi c\u00f3 th\u1ec3 r\u01a1i v\u00e0o tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ecb tr\u00ec tr\u1ec7 trong vi\u1ec7c ph\u00e1t tri\u1ec3n kinh doanh.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Luu_y_khi_su_dung_he_so_no\"><\/span><strong>L\u01b0u \u00fd khi s\u1eed d\u1ee5ng h\u1ec7 s\u1ed1 n\u1ee3<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng v\u00e0 \u0111\u00e1nh gi\u00e1 t\u1ef7 s\u1ed1 n\u1ee3, b\u1ea1n n\u00ean l\u01b0u \u00fd nh\u1eefng v\u1ea5n \u0111\u1ec1 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Khi s\u1eed d\u1ee5ng, ph\u1ea3i xem x\u00e9t ng\u00e0nh ngh\u1ec1, l\u0129nh v\u1ef1c m\u00e0 c\u00f4ng ty \u0111ang ho\u1ea1t \u0111\u1ed9ng. M\u1ed7i ng\u00e0nh ngh\u1ec1 kh\u00e1c nhau s\u1ebd c\u00f3 nhu c\u1ea7u v\u1ed1n, t\u1ed1c \u0111\u1ed9 t\u0103ng tr\u01b0\u1edfng kh\u00e1c nhau. T\u1ef7 s\u1ed1 n\u1ee3 s\u1ebd c\u00f3 nh\u1eefng bi\u1ebfn \u0111\u1ed9ng v\u00e0 c\u1ea7n \u0111\u00e1nh gi\u00e1 chuy\u00ean bi\u1ec7t t\u00f9y ng\u00e0nh ngh\u1ec1.<\/li>\n\n\n\n<li>T\u1ef7 s\u1ed1 n\u1ee3 c\u1ea7n x\u00e1c \u0111\u1ecbnh theo th\u1eddi gian gi\u1ed1ng c\u00e1c t\u1ef7 s\u1ed1 kh\u00e1c n\u1ebfu b\u1ea1n mu\u1ed1n \u0111\u00e1nh gi\u00e1 v\u1ec1 r\u1ee7i ro t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/li>\n\n\n\n<li>Nh\u1eefng thay \u0111\u1ed5i c\u1ee7a n\u1ee3 d\u00e0i h\u1ea1n, t\u00e0i s\u1ea3n th\u01b0\u1eddng c\u00f3 xu h\u01b0\u1edbng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u1ef7 s\u1ed1 n\u1ee3.<\/li>\n<\/ul>\n\n\n\n<p>Xem th\u00eam:<\/p>\n\n\n\n<p>>>> <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/vong-quay-khoan-phai-tra\/\" target=\"_blank\" rel=\"noreferrer noopener\">V\u00f2ng quay kho\u1ea3n ph\u1ea3i tr\u1ea3 l\u00e0 g\u00ec? C\u00f4ng th\u1ee9c t\u00ednh v\u00e0 v\u00ed d\u1ee5 c\u1ee5 th\u1ec3<\/a><\/strong><\/p>\n\n\n\n<p>>>> <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/nghiep-vu-ke-toan-ban-hang\/\" target=\"_blank\" rel=\"noreferrer noopener\">5+ nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng chi ti\u1ebft nh\u1ea5t trong doanh nghi\u1ec7p<\/a><\/strong><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/he-so-no-topcv-3.jpg\" alt=\"N\u00ean xem x\u00e9t ng\u00e0nh ngh\u1ec1 c\u1ee7a doanh nghi\u1ec7p khi s\u1eed d\u1ee5ng t\u1ef7 s\u1ed1 n\u1ee3\" class=\"wp-image-3040\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/he-so-no-topcv-3.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/he-so-no-topcv-3-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/he-so-no-topcv-3-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>N\u00ean xem x\u00e9t ng\u00e0nh ngh\u1ec1 c\u1ee7a doanh nghi\u1ec7p khi s\u1eed d\u1ee5ng t\u1ef7 s\u1ed1 n\u1ee3<\/em><\/figcaption><\/figure><\/div>\n\n\n<p>Hy v\u1ecdng b\u1ea1n s\u1ebd hi\u1ec3u h\u01a1n v\u1ec1 ch\u1ec9 s\u1ed1 <strong>h\u1ec7 s\u1ed1 n\u1ee3<\/strong> v\u1edbi b\u00e0i vi\u1ebft <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/chuyen-muc\/chia-se-kinh-nghiem\/\" target=\"_blank\" rel=\"noreferrer noopener\">chia s\u1ebb kinh nghi\u1ec7m<\/a><\/strong> ng\u00e0y h\u00f4m nay. B\u00ean c\u1ea1nh \u0111\u00f3, b\u1ea1n c\u0169ng c\u00f3 th\u1ec3 truy c\u1eadp v\u00e0o <a href=\"https:\/\/www.topcv.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">TopCV<\/mark><\/strong><\/a> n\u1ebfu \u0111ang c\u00f3 nhu c\u1ea7u t\u00ecm ki\u1ebfm <strong><a href=\"https:\/\/www.topcv.vn\/tim-viec-lam-nhan-vien-ke-toan\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">vi\u1ec7c l\u00e0m nh\u00e2n vi\u00ean k\u1ebf to\u00e1n<\/mark><\/a><\/strong>. Hi\u1ec7n t\u1ea1i, \u0111\u00e2y \u0111ang l\u00e0 n\u1ec1n t\u1ea3ng cung c\u1ea5p nhi\u1ec1u tin tuy\u1ec3n d\u1ee5ng v\u1edbi m\u1ee9c thu nh\u1eadp h\u1ea5p d\u1eabn cho b\u1ea1n.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u1ec7 s\u1ed1 n\u1ee3 l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 xu\u1ea5t hi\u1ec7n trong c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. H\u00e3y c\u00f9ng Vieclamketoan t\u00ecm hi\u1ec3u v\u1ec1 ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh n\u00e0y, vai tr\u00f2, c\u00e1ch s\u1eed d\u1ee5ng v\u00e0 n\u00ean l\u01b0u \u00fd g\u00ec khi t\u00ecm hi\u1ec3u nh\u00e9. H\u1ec7 s\u1ed1 n\u1ee3 l\u00e0 g\u00ec? H\u1ec7 s\u1ed1 n\u1ee3 hay t\u1ef7 s\u1ed1 n\u1ee3, [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":3036,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"cybocfi_hide_featured_image":"","footnotes":""},"categories":[86],"tags":[897,893,898,899,896,894,895],"class_list":["post-3035","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chia-se-kinh-nghiem","tag-cong-thuc-tinh-he-so-no","tag-he-so-no","tag-he-so-no-la-gi","tag-he-so-no-tren-tong-tai-san","tag-he-so-no-tren-von-chu-so-huu","tag-he-so-no-von-chu-so-huu","tag-vi-du-ve-he-so-no"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>H\u1ec7 s\u1ed1 n\u1ee3 l\u00e0 g\u00ec - \u00dd ngh\u0129a, c\u00f4ng th\u1ee9c t\u00ednh v\u00e0 nh\u1eefng l\u01b0u \u00fd c\u1ea7n bi\u1ebft<\/title>\n<meta name=\"description\" content=\"H\u1ec7 s\u1ed1 n\u1ee3 l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 xu\u1ea5t hi\u1ec7n trong c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. H\u00e3y c\u00f9ng Vieclamketoan t\u00ecm hi\u1ec3u v\u1ec1 ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh n\u00e0y nh\u00e9.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/vieclamketoan.vn\/blog\/he-so-no\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"H\u1ec7 s\u1ed1 n\u1ee3 l\u00e0 g\u00ec - \u00dd ngh\u0129a, c\u00f4ng th\u1ee9c t\u00ednh v\u00e0 nh\u1eefng l\u01b0u \u00fd c\u1ea7n bi\u1ebft\" \/>\n<meta property=\"og:description\" content=\"H\u1ec7 s\u1ed1 n\u1ee3 l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 xu\u1ea5t hi\u1ec7n trong c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. 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