{"id":5397,"date":"2023-09-23T04:07:03","date_gmt":"2023-09-23T04:07:03","guid":{"rendered":"https:\/\/vieclamketoan.vn\/blog\/?p=5397"},"modified":"2023-10-10T03:05:11","modified_gmt":"2023-10-10T03:05:11","slug":"phan-tich-bang-can-doi-ke-toan","status":"publish","type":"post","link":"https:\/\/vieclamketoan.vn\/blog\/phan-tich-bang-can-doi-ke-toan\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn c\u00e1ch \u0111\u1ecdc v\u00e0 ph\u00e2n t\u00edch b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n chi ti\u1ebft nh\u1ea5t"},"content":{"rendered":"\n<p>Th\u00f4ng qua vi\u1ec7c <strong>ph\u00e2n t\u00edch b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong>, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, kh\u1ea3 n\u0103ng thanh to\u00e1n c\u0169ng nh\u01b0 sinh l\u1eddi trong t\u01b0\u01a1ng lai. B\u00e0i vi\u1ebft sau \u0111\u00e2y c\u1ee7a <a href=\"https:\/\/vieclamketoan.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Vieclamketoan.vn<\/strong><\/a> gi\u00fap b\u1ea1n hi\u1ec3u c\u00e1ch \u0111\u1ecdc c\u0169ng nh\u01b0 ph\u00e2n t\u00edch t\u00e0i li\u1ec7u n\u00e0y, c\u00f9ng xem 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-69cfeafc98faa\" ><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-69cfeafc98faa\"  type=\"checkbox\" id=\"item-69cfeafc98faa\"><\/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\/phan-tich-bang-can-doi-ke-toan\/#Bang_can_doi_ke_toan_la_gi_Gom_nhung_phan_nao\" title=\"B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 g\u00ec? G\u1ed3m nh\u1eefng ph\u1ea7n n\u00e0o?\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 g\u00ec? G\u1ed3m nh\u1eefng ph\u1ea7n n\u00e0o?<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/vieclamketoan.vn\/blog\/phan-tich-bang-can-doi-ke-toan\/#Phan_tai_san\" title=\"Ph\u1ea7n t\u00e0i s\u1ea3n&nbsp;\">Ph\u1ea7n t\u00e0i s\u1ea3n&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/vieclamketoan.vn\/blog\/phan-tich-bang-can-doi-ke-toan\/#Phan_nguon_von\" title=\"Ph\u1ea7n ngu\u1ed3n v\u1ed1n\">Ph\u1ea7n ngu\u1ed3n v\u1ed1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/vieclamketoan.vn\/blog\/phan-tich-bang-can-doi-ke-toan\/#Cach_doc_cac_chi_so_trong_bang_can_doi_ke_toan\" title=\"C\u00e1ch \u0111\u1ecdc c\u00e1c ch\u1ec9 s\u1ed1 trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\">C\u00e1ch \u0111\u1ecdc c\u00e1c ch\u1ec9 s\u1ed1 trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/vieclamketoan.vn\/blog\/phan-tich-bang-can-doi-ke-toan\/#Noi_dung_tai_muc_Tai_san\" title=\"N\u1ed9i dung t\u1ea1i m\u1ee5c T\u00e0i s\u1ea3n\">N\u1ed9i dung t\u1ea1i m\u1ee5c T\u00e0i s\u1ea3n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/vieclamketoan.vn\/blog\/phan-tich-bang-can-doi-ke-toan\/#Noi_dung_tai_muc_Nguon_von\" title=\"N\u1ed9i dung t\u1ea1i m\u1ee5c Ngu\u1ed3n v\u1ed1n\">N\u1ed9i dung t\u1ea1i m\u1ee5c Ngu\u1ed3n v\u1ed1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/vieclamketoan.vn\/blog\/phan-tich-bang-can-doi-ke-toan\/#Cach_phan_tich_bang_can_doi_ke_toan\" title=\"C\u00e1ch ph\u00e2n t\u00edch b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n&nbsp;\">C\u00e1ch ph\u00e2n t\u00edch b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n&nbsp;<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/vieclamketoan.vn\/blog\/phan-tich-bang-can-doi-ke-toan\/#Phuong_phap_phan_tich_bang_can_doi_ke_toan\" title=\"Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n t\u00edch b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\">Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n t\u00edch b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/vieclamketoan.vn\/blog\/phan-tich-bang-can-doi-ke-toan\/#Cac_buoc_phan_tich_bang_phan_doi_ke_toan_doanh_nghiep\" title=\"C\u00e1c b\u01b0\u1edbc ph\u00e2n t\u00edch b\u1ea3ng ph\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n doanh nghi\u1ec7p\">C\u00e1c b\u01b0\u1edbc ph\u00e2n t\u00edch b\u1ea3ng ph\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/vieclamketoan.vn\/blog\/phan-tich-bang-can-doi-ke-toan\/#Vi_du_minh_hoa_ve_cach_phan_tich_bang_can_doi_ke_toan\" title=\"V\u00ed d\u1ee5 minh h\u1ecda v\u1ec1 c\u00e1ch ph\u00e2n t\u00edch b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\">V\u00ed d\u1ee5 minh h\u1ecda v\u1ec1 c\u00e1ch ph\u00e2n t\u00edch b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/vieclamketoan.vn\/blog\/phan-tich-bang-can-doi-ke-toan\/#Phan_tich_tai_san\" title=\"Ph\u00e2n t\u00edch t\u00e0i s\u1ea3n\">Ph\u00e2n t\u00edch t\u00e0i s\u1ea3n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/vieclamketoan.vn\/blog\/phan-tich-bang-can-doi-ke-toan\/#Phan_tich_no_phai_tra\" title=\"Ph\u00e2n t\u00edch n\u1ee3 ph\u1ea3i tr\u1ea3\">Ph\u00e2n t\u00edch n\u1ee3 ph\u1ea3i tr\u1ea3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/vieclamketoan.vn\/blog\/phan-tich-bang-can-doi-ke-toan\/#Phan_tich_von_chu_so_huu\" title=\"Ph\u00e2n t\u00edch v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu\">Ph\u00e2n t\u00edch v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/vieclamketoan.vn\/blog\/phan-tich-bang-can-doi-ke-toan\/#Y_nghia_cua_bang_can_doi_ke_toan_voi_nha_dau_tu\" title=\"\u00dd ngh\u0129a c\u1ee7a b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0\">\u00dd ngh\u0129a c\u1ee7a b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/vieclamketoan.vn\/blog\/phan-tich-bang-can-doi-ke-toan\/#Ket_luan\" title=\"K\u1ebft lu\u1eadn\">K\u1ebft lu\u1eadn<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bang_can_doi_ke_toan_la_gi_Gom_nhung_phan_nao\"><\/span><strong>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 g\u00ec? G\u1ed3m nh\u1eefng ph\u1ea7n n\u00e0o?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 m\u1ed9t t\u00e0i li\u1ec7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p, ph\u1ea3n \u00e1nh t\u1ed5ng quan to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3 c\u0169ng nh\u01b0&nbsp;ngu\u1ed3n h\u00ecnh th\u00e0nh c\u00e1c t\u00e0i s\u1ea3n \u0111\u00f3 c\u1ee7a doanh nghi\u1ec7p \u1edf m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh.&nbsp;<\/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\/10\/phan-tich-bang-can-doi-ke-toan-TopCV-1.jpg\" alt=\"Ph\u00e2n t\u00edch b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00f4 c\u00f9ng quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p\" class=\"wp-image-5399\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/phan-tich-bang-can-doi-ke-toan-TopCV-1.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/phan-tich-bang-can-doi-ke-toan-TopCV-1-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/phan-tich-bang-can-doi-ke-toan-TopCV-1-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Ph\u00e2n t\u00edch b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00f4 c\u00f9ng quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p<\/em><\/figcaption><\/figure><\/div>\n\n\n<p><a href=\"https:\/\/vieclamketoan.vn\/blog\/bang-can-doi-ke-toan-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong><\/a> l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, g\u1ed3m c\u00f3 2 ph\u1ea7n ch\u00ednh:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Phan_tai_san\"><\/span><strong>Ph\u1ea7n t\u00e0i s\u1ea3n&nbsp;<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Ph\u1ea7n n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 tr\u1ecb to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3 c\u1ee7a doanh nghi\u1ec7p t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh, \u0111\u01b0\u1ee3c chia th\u00e0nh hai nh\u00f3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n: <\/strong>L\u00e0 nh\u1eefng t\u00e0i s\u1ea3n c\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng d\u01b0\u1edbi 1 n\u0103m ho\u1eb7c chu k\u1ef3 kinh doanh b\u00ecnh th\u01b0\u1eddng.<\/li>\n\n\n\n<li><strong>T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n: <\/strong>L\u00e0 nh\u1eefng t\u00e0i s\u1ea3n c\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng tr\u00ean 1 n\u0103m ho\u1eb7c chu k\u1ef3 kinh doanh b\u00ecnh th\u01b0\u1eddng.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Phan_nguon_von\"><\/span><strong>Ph\u1ea7n ngu\u1ed3n v\u1ed1n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 tr\u1ecb ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh, \u0111\u01b0\u1ee3c ph\u00e2n th\u00e0nh hai nh\u00f3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu:<\/strong> L\u00e0 ngu\u1ed3n v\u1ed1n do ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p b\u1ecf ra ho\u1eb7c t\u00edch l\u0169y \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/li>\n\n\n\n<li><strong>N\u1ee3 ph\u1ea3i tr\u1ea3:<\/strong> L\u00e0 ngu\u1ed3n v\u1ed1n huy \u0111\u1ed9ng t\u1eeb c\u00e1c ch\u1ee7 n\u1ee3, bao g\u1ed3m n\u1ee3 ng\u1eafn h\u1ea1n (c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 trong v\u00f2ng 1 n\u0103m ho\u1eb7c chu k\u1ef3 kinh doanh b\u00ecnh th\u01b0\u1eddng) v\u00e0 n\u1ee3 d\u00e0i h\u1ea1n (c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u00ean 1 n\u0103m ho\u1eb7c chu k\u1ef3 kinh doanh b\u00ecnh th\u01b0\u1eddng).<\/li>\n<\/ul>\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\/10\/phan-tich-bang-can-doi-ke-toan-TopCV-2.jpg\" alt=\"Ngu\u1ed3n v\u1ed1n l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung quan tr\u1ecdng trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\" class=\"wp-image-5400\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/phan-tich-bang-can-doi-ke-toan-TopCV-2.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/phan-tich-bang-can-doi-ke-toan-TopCV-2-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/phan-tich-bang-can-doi-ke-toan-TopCV-2-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Ngu\u1ed3n v\u1ed1n l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung quan tr\u1ecdng trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/em><\/figcaption><\/figure><\/div>\n\n\n<p>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u1eadp theo nguy\u00ean t\u1eafc c\u00e2n \u0111\u1ed1i gi\u1eefa hai ph\u1ea7n t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n. \u0110i\u1ec1u \u0111\u00f3 c\u00f3 ngh\u0129a l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n lu\u00f4n lu\u00f4n b\u1eb1ng t\u1ed5ng gi\u00e1 tr\u1ecb ngu\u1ed3n v\u1ed1n. C\u00e1c ch\u1ec9 s\u1ed1 trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng s\u1ed1 ti\u1ec1n, \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp theo th\u1ee9 t\u1ef1 gi\u1ea3m d\u1ea7n v\u1ec1 t\u00ednh thanh kho\u1ea3n.<\/p>\n\n\n\n<p><strong>&gt;&gt;&gt; Xem ngay: <\/strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/lap-bang-can-doi-ke-toan\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>H\u01b0\u1edbng d\u1eabn l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n chu\u1ea9n theo th\u00f4ng t\u01b0 m\u1edbi nh\u1ea5t<\/strong><\/a><strong>&nbsp;<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cach_doc_cac_chi_so_trong_bang_can_doi_ke_toan\"><\/span><strong>C\u00e1ch \u0111\u1ecdc c\u00e1c ch\u1ec9 s\u1ed1 trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0110\u1ecdc ch\u1ec9 s\u1ed1 hay ph\u00e2n t\u00edch b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 m\u1ed9t trong nh\u1eefng k\u1ef9 n\u0103ng quan tr\u1ecdng c\u1ee7a k\u1ebf to\u00e1n c\u0169ng nh\u01b0 ch\u1ee7 doanh nghi\u1ec7p. C\u00e1ch \u0111\u1ecdc c\u00e1c ch\u1ec9 s\u1ed1 trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n nh\u01b0 sau:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Noi_dung_tai_muc_Tai_san\"><\/span><strong>N\u1ed9i dung t\u1ea1i m\u1ee5c T\u00e0i s\u1ea3n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Ph\u1ea7n t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n \u0111\u01b0\u1ee3c \u0111\u1ecdc nh\u01b0 sau:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Ch\u1ec9 s\u1ed1<\/strong><\/td><td><strong>\u00dd ngh\u0129a\/c\u00e1ch \u0111\u1ecdc<\/strong><\/td><\/tr><tr><td>T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n<\/td><td>T\u1ed5ng gi\u00e1 tr\u1ecb to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng d\u01b0\u1edbi 1 n\u0103m ho\u1eb7c m\u1ed9t chu k\u1ef3 kinh doanh b\u00ecnh th\u01b0\u1eddng<\/td><\/tr><tr><td>Ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n<\/td><td>T\u1ed5ng gi\u00e1 tr\u1ecb ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, c\u00e1c kho\u1ea3n ti\u1ec1n \u0111ang chuy\u1ec3n, c\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n, c\u00e1c kho\u1ea3n k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9,&#8230;<\/td><\/tr><tr><td>C\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n<\/td><td>T\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a kh\u00e1ch h\u00e0ng, c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c,&#8230;<\/td><\/tr><tr><td>T\u1ed3n kho<\/td><td>T\u1ed5ng gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u, h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m,&#8230;<\/td><\/tr><tr><td>C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n<\/td><td>T\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft, tr\u00e1i phi\u1ebfu,&#8230;<\/td><\/tr><tr><td>C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n<\/td><td>T\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n, c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed ph\u1ea3i n\u1ed9p,&#8230;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Ph\u1ea7n t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n \u0111\u01b0\u1ee3c \u0111\u1ecdc nh\u01b0 sau:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Ch\u1ec9 s\u1ed1<\/strong><\/td><td><strong>\u00dd ngh\u0129a\/c\u00e1ch \u0111\u1ecdc<\/strong><\/td><\/tr><tr><td>T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n<\/td><td>T\u1ed5ng gi\u00e1 tr\u1ecb to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng tr\u00ean 1 n\u0103m ho\u1eb7c chu k\u1ef3 kinh doanh b\u00ecnh th\u01b0\u1eddng.<\/td><\/tr><tr><td>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/td><td>T\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh,&#8230;<\/td><\/tr><tr><td>C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n<\/td><td>T\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft, tr\u00e1i phi\u1ebfu,&#8230;<\/td><\/tr><tr><td>B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/td><td>T\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ec3 cho thu\u00ea,&#8230;<\/td><\/tr><tr><td>C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n<\/td><td>T\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n, c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed ph\u1ea3i n\u1ed9p,&#8230;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Noi_dung_tai_muc_Nguon_von\"><\/span><strong>N\u1ed9i dung t\u1ea1i m\u1ee5c Ngu\u1ed3n v\u1ed1n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Ph\u1ea7n t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n \u0111\u01b0\u1ee3c \u0111\u1ecdc nh\u01b0 sau:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Ch\u1ec9 s\u1ed1<\/strong><\/td><td><strong>\u00dd ngh\u0129a\/c\u00e1ch \u0111\u1ecdc<\/strong><\/td><\/tr><tr><td>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/td><td>T\u1ed5ng gi\u00e1 tr\u1ecb ngu\u1ed3n v\u1ed1n do ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p b\u1ecf ra ho\u1eb7c t\u00edch l\u0169y t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/td><\/tr><tr><td>V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/td><td>T\u1ed5ng gi\u00e1 tr\u1ecb v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, bao g\u1ed3m v\u1ed1n g\u00f3p ban \u0111\u1ea7u, v\u1ed1n g\u00f3p b\u1ed5 sung,&#8230;<\/td><\/tr><tr><td>L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i<\/td><td>T\u1ed5ng gi\u00e1 tr\u1ecb l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i c\u1ee7a doanh nghi\u1ec7p.<\/td><\/tr><tr><td>N\u1ee3 ph\u1ea3i tr\u1ea3<\/td><td>T\u1ed5ng gi\u00e1 tr\u1ecb ngu\u1ed3n v\u1ed1n huy \u0111\u1ed9ng t\u1eeb c\u00e1c ch\u1ee7 n\u1ee3.<\/td><\/tr><tr><td>N\u1ee3 ng\u1eafn h\u1ea1n<\/td><td>T\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 trong v\u00f2ng 1 n\u0103m ho\u1eb7c chu k\u1ef3 kinh doanh b\u00ecnh th\u01b0\u1eddng.<\/td><\/tr><tr><td>N\u1ee3 d\u00e0i h\u1ea1n<\/td><td>T\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u00ean 1 n\u0103m ho\u1eb7c chu k\u1ef3 kinh doanh b\u00ecnh th\u01b0\u1eddng.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cach_phan_tich_bang_can_doi_ke_toan\"><\/span><strong>C\u00e1ch ph\u00e2n t\u00edch b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n&nbsp;<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vi\u1ec7c ph\u00e2n t\u00edch b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n m\u1ed9t c\u00e1ch khoa h\u1ecdc v\u00e0 hi\u1ec7u qu\u1ea3 s\u1ebd gi\u00fap ng\u01b0\u1eddi ph\u00e2n t\u00edch \u0111\u01b0a ra c\u00e1c nh\u1eadn \u0111\u1ecbnh v\u00e0 \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c v\u1ec1 doanh nghi\u1ec7p. D\u01b0\u1edbi \u0111\u00e2y, Vi\u1ec7c l\u00e0m k\u1ebf to\u00e1n g\u1eedi \u0111\u1ebfn b\u1ea1n ph\u01b0\u01a1ng ph\u00e1p v\u00e0 quy tr\u00ecnh \u0111\u1ec3 ph\u00e2n t\u00edch b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Phuong_phap_phan_tich_bang_can_doi_ke_toan\"><\/span><strong>Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n t\u00edch b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>C\u00f3 hai ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n t\u00edch b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 ph\u00e2n t\u00edch theo chi\u1ec1u ngang v\u00e0 theo chi\u1ec1u d\u1ecdc:<\/p>\n\n\n\n<p><strong>Ph\u00e2n t\u00edch theo chi\u1ec1u ngang: <\/strong>So s\u00e1nh c\u00e1c ch\u1ec9 s\u1ed1 trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n gi\u1eefa c\u00e1c k\u1ef3 k\u1ebf to\u00e1n \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 xu h\u01b0\u1edbng bi\u1ebfn \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>\u0110\u1ec3 ph\u00e2n t\u00edch theo chi\u1ec1u ngang, c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L\u1ef1a ch\u1ecdn c\u00e1c ch\u1ec9 s\u1ed1 c\u1ea7n ph\u00e2n t\u00edch.<\/li>\n\n\n\n<li>T\u00ednh t\u1ef7 l\u1ec7 gi\u1eefa c\u00e1c ch\u1ec9 s\u1ed1 trong k\u1ef3 hi\u1ec7n t\u1ea1i so v\u1edbi k\u1ef3 tr\u01b0\u1edbc.<\/li>\n\n\n\n<li>\u0110\u00e1nh gi\u00e1 xu h\u01b0\u1edbng bi\u1ebfn \u0111\u1ed9ng c\u1ee7a c\u00e1c ch\u1ec9 s\u1ed1.<\/li>\n<\/ul>\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\/10\/phan-tich-bang-can-doi-ke-toan-TopCV-3.jpg\" alt=\"Ph\u00e2n t\u00edch b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo chi\u1ec1u ngang\" class=\"wp-image-5401\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/phan-tich-bang-can-doi-ke-toan-TopCV-3.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/phan-tich-bang-can-doi-ke-toan-TopCV-3-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/phan-tich-bang-can-doi-ke-toan-TopCV-3-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\">Ph\u00e2n t\u00edch b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo chi\u1ec1u ngang<\/figcaption><\/figure><\/div>\n\n\n<p><strong>Ph\u00e2n t\u00edch theo chi\u1ec1u d\u1ecdc: <\/strong>So s\u00e1nh c\u00e1c ch\u1ec9 s\u1ed1 trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u1edbi t\u1ed5ng t\u00e0i s\u1ea3n \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 c\u1ea5u tr\u00fac t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>\u0110\u1ec3 ph\u00e2n t\u00edch theo chi\u1ec1u d\u1ecdc, c\u1ea7n t\u00ednh t\u1ef7 l\u1ec7 gi\u1eefa c\u00e1c ch\u1ec9 s\u1ed1 trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n so v\u1edbi t\u1ed5ng t\u00e0i s\u1ea3n. Sau \u0111\u00f3, b\u1ea1n \u0111\u00e1nh gi\u00e1 c\u1ea5u tr\u00fac t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cac_buoc_phan_tich_bang_phan_doi_ke_toan_doanh_nghiep\"><\/span><strong>C\u00e1c b\u01b0\u1edbc ph\u00e2n t\u00edch b\u1ea3ng ph\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0110\u1ec3 ph\u00e2n t\u00edch hi\u1ec7u qu\u1ea3 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, b\u1ea1n th\u1ef1c hi\u1ec7n 3 b\u01b0\u1edbc sau \u0111\u00e2y:<\/p>\n\n\n\n<p><strong>B\u01b0\u1edbc 1: <\/strong>\u0110\u1ecdc s\u1ed1 li\u1ec7u t\u1ed5ng quan \u0111\u1ec3 c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 quy m\u00f4, c\u01a1 c\u1ea5u, c\u00e1ch b\u1ed1 tr\u00ed t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n, <a href=\"https:\/\/vieclamketoan.vn\/blog\/he-so-no\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>h\u1ec7 s\u1ed1 n\u1ee3<\/strong><\/a> c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<p><strong>B\u01b0\u1edbc 2: <\/strong>\u0110\u1ecdc s\u1ed1 li\u1ec7u chi ti\u1ebft \u0111\u1ec3 \u0111\u01b0a ra c\u00f3 nh\u1eadn \u0111\u1ecbnh r\u00f5 h\u01a1n v\u1ec1 c\u00e1ch thu x\u1ebfp v\u1ed1n v\u00e0 b\u1ed1 tr\u00ed t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<p><strong>B\u01b0\u1edbc 3: <\/strong>\u0110\u01b0a ra c\u00e1c nh\u1eadn \u0111\u1ecbnh v\u00e0 \u0111\u00e1nh gi\u00e1 c\u01a1 b\u1ea3n v\u1ec1 t\u00ecnh tr\u1ea1ng c\u1ee7a doanh nghi\u1ec7p th\u00f4ng qua b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/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\/10\/phan-tich-bang-can-doi-ke-toan-TopCV-4.jpg\" alt=\"\u0110\u1ecdc s\u1ed1 li\u1ec7u l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean trong quy tr\u00ecnh ph\u00e2n t\u00edch b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n doanh nghi\u1ec7p\" class=\"wp-image-5402\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/phan-tich-bang-can-doi-ke-toan-TopCV-4.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/phan-tich-bang-can-doi-ke-toan-TopCV-4-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/phan-tich-bang-can-doi-ke-toan-TopCV-4-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\">\u0110\u1ecdc s\u1ed1 li\u1ec7u l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean trong quy tr\u00ecnh ph\u00e2n t\u00edch b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/figcaption><\/figure><\/div>\n\n\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 ph\u00e2n t\u00edch, nh\u1eadn \u0111\u1ecbnh c\u01a1 b\u1ea3n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111\u01b0a ra trong b\u01b0\u1edbc 3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Kh\u1ea3 n\u0103ng thanh to\u00e1n c\u1ee7a doanh nghi\u1ec7p: <\/strong>T\u1ef7 l\u1ec7 kh\u1ea3 n\u0103ng thanh to\u00e1n hi\u1ec7n h\u00e0nh (Current Ratio); T\u1ef7 l\u1ec7 kh\u1ea3 n\u0103ng thanh to\u00e1n nhanh (Quick Ratio); T\u1ef7 l\u1ec7 kh\u1ea3 n\u0103ng thanh to\u00e1n ti\u1ec1n m\u1eb7t (Cash Ratio).<\/li>\n\n\n\n<li><strong>M\u1ee9c \u0111\u1ed9 s\u1eed d\u1ee5ng v\u1ed1n vay c\u1ee7a doanh nghi\u1ec7p<\/strong>: T\u1ef7 l\u1ec7 n\u1ee3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (Debt to Equity Ratio).<\/li>\n\n\n\n<li><strong>Hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p: <\/strong>T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u00ean doanh thu (Profit Margin); T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u00ean t\u00e0i s\u1ea3n (Return on Asset).<\/li>\n<\/ul>\n\n\n\n<p>Xem th\u00eam: <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<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_ve_cach_phan_tich_bang_can_doi_ke_toan\"><\/span><strong>V\u00ed d\u1ee5 minh h\u1ecda v\u1ec1 c\u00e1ch ph\u00e2n t\u00edch b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 v\u00ed d\u1ee5 minh h\u1ecda v\u1ec1 c\u00e1ch ph\u00e2n t\u00edch b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty ABC &#8211; m\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ng\u00e0y 31\/12\/2022:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Ch\u1ec9 ti\u00eau<\/strong><\/td><td><strong>M\u00e3 s\u1ed1<\/strong><\/td><td><strong>S\u1ed1 cu\u1ed1i n\u0103m<\/strong><\/td><td><strong>S\u1ed1 \u0111\u1ea7u n\u0103m<\/strong><\/td><\/tr><tr><td>T\u00e0i s\u1ea3n<\/td><td>270<\/td><td>4.478.182.549.054<\/td><td>3.023.053.239.515<\/td><\/tr><tr><td><strong>T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n<\/strong><\/td><td>280<\/td><td>4.166.301.859.439<\/td><td>2.848.282.241.913<\/td><\/tr><tr><td>Ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n<\/td><td>111<\/td><td>125.681.369.371<\/td><td>101.000.000.000<\/td><\/tr><tr><td>C\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n<\/td><td>131<\/td><td>1.188.501.859.439<\/td><td>1.125.681.369.371<\/td><\/tr><tr><td>H\u00e0ng t\u1ed3n kho<\/td><td>152<\/td><td>2.852.118.630.628<\/td><td>621.599.999.999<\/td><\/tr><tr><td>T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n kh\u00e1c<\/td><td>280 &#8211; 111 &#8211; 131 &#8211; 152<\/td><td>1.000.000.000<\/td><td>0<\/td><\/tr><tr><td><strong>T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n<\/strong><\/td><td>290<\/td><td>311.880.699.615<\/td><td>174.771.007.598<\/td><\/tr><tr><td>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/td><td>211<\/td><td>115.180.699.615<\/td><td>58.771.007.598<\/td><\/tr><tr><td>C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n<\/td><td>222<\/td><td>196.700.000<\/td><td>116.000.000<\/td><\/tr><tr><td><strong>N\u1ee3 ph\u1ea3i tr\u1ea3<\/strong><\/td><td>300<\/td><td>2.983.501.179.683<\/td><td>2.071.949.473.005<\/td><\/tr><tr><td><strong>N\u1ee3 ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n<\/strong><\/td><td>310<\/td><td>2.927.341.179.683<\/td><td>1.964.949.473.005<\/td><\/tr><tr><td>N\u1ee3 ng\u1eafn h\u1ea1n ng\u00e2n h\u00e0ng<\/td><td>311<\/td><td>1.527.341.179.683<\/td><td>964.949.473.005<\/td><\/tr><tr><td>N\u1ee3 ng\u01b0\u1eddi b\u00e1n<\/td><td>312<\/td><td>1.300.000.000<\/td><td>0<\/td><\/tr><tr><td>C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c<\/td><td>310 &#8211; 311 &#8211; 312<\/td><td>1.100.000.000<\/td><td>0<\/td><\/tr><tr><td><strong>N\u1ee3 ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n<\/strong><\/td><td>320<\/td><td>56.160.000<\/td><td>107.000.000<\/td><\/tr><tr><td>N\u1ee3 vay d\u00e0i h\u1ea1n<\/td><td>321<\/td><td>50.000.000<\/td><td>0<\/td><\/tr><tr><td>N\u1ee3 thu\u00ea t\u00e0i ch\u00ednh<\/td><td>322<\/td><td>6.160.000<\/td><td>107.000.000<\/td><\/tr><tr><td><strong>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/td><td>400<\/td><td>1.494.681.369.371<\/td><td>951.103.766.510<\/td><\/tr><tr><td>V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/td><td>411<\/td><td>1.488.501.369.371<\/td><td>945.103.766.510<\/td><\/tr><tr><td>L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i<\/td><td>412<\/td><td>6.180.000<\/td><td>6.000.000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Phan_tich_tai_san\"><\/span><strong>Ph\u00e2n t\u00edch t\u00e0i s\u1ea3n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u1ed5ng t\u00e0i s\u1ea3n t\u0103ng 49,7% so v\u1edbi \u0111\u1ea7u n\u0103m, cho th\u1ea5y quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty ABC \u0111\u00e3 t\u0103ng l\u00ean \u0111\u00e1ng k\u1ec3 trong n\u0103m 2022.<\/li>\n\n\n\n<li>T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n cao, chi\u1ebfm 91,7% t\u1ed5ng t\u00e0i s\u1ea3n. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 l\u00e0 do c\u00f4ng ty ABC c\u00f3 chu k\u1ef3 kinh doanh ng\u1eafn ho\u1eb7c \u0111ang t\u00edch l\u0169y t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n \u0111\u1ec3 chu\u1ea9n b\u1ecb cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh trong t\u01b0\u01a1ng lai.<\/li>\n\n\n\n<li>C\u01a1 c\u1ea5u t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n th\u1ea5p, ch\u1ec9 chi\u1ebfm 8,3% t\u1ed5ng t\u00e0i s\u1ea3n. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 l\u00e0 do c\u00f4ng ty ABC ch\u01b0a c\u00f3 nhu c\u1ea7u \u0111\u1ea7u t\u01b0 nhi\u1ec1u v\u00e0o t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n.<\/li>\n<\/ul>\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\/10\/phan-tich-bang-can-doi-ke-toan-TopCV-5.jpg\" alt=\"Ph\u00e2n t\u00edch b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n - k\u1ef9 n\u0103ng quan tr\u1ecdng\" class=\"wp-image-5403\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/phan-tich-bang-can-doi-ke-toan-TopCV-5.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/phan-tich-bang-can-doi-ke-toan-TopCV-5-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/phan-tich-bang-can-doi-ke-toan-TopCV-5-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Ph\u00e2n t\u00edch b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n &#8211; k\u1ef9 n\u0103ng quan tr\u1ecdng<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Phan_tich_no_phai_tra\"><\/span><strong>Ph\u00e2n t\u00edch n\u1ee3 ph\u1ea3i tr\u1ea3<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u1ed5ng n\u1ee3 ph\u1ea3i tr\u1ea3 t\u0103ng 43,2% so v\u1edbi \u0111\u1ea7u n\u0103m, cho th\u1ea5y c\u00f4ng ty ABC \u0111\u00e3 t\u0103ng c\u01b0\u1eddng vay n\u1ee3 \u0111\u1ec3 t\u00e0i tr\u1ee3 cho ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li>\n\n\n\n<li>N\u1ee3 ng\u1eafn h\u1ea1n nhi\u1ec1u, chi\u1ebfm 97,2% t\u1ed5ng n\u1ee3 ph\u1ea3i tr\u1ea3. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 l\u00e0 do c\u00f4ng ty ABC c\u00f3 kh\u1ea3 n\u0103ng thanh to\u00e1n ng\u1eafn h\u1ea1n t\u1ed1t ho\u1eb7c \u0111ang c\u00f3 k\u1ebf ho\u1ea1ch s\u1eed d\u1ee5ng n\u1ee3 ng\u1eafn h\u1ea1n \u0111\u1ec3 t\u00e1i \u0111\u1ea7u t\u01b0.<\/li>\n\n\n\n<li>N\u1ee3 d\u00e0i h\u1ea1n \u1edf m\u1ee9c kh\u00e1 th\u1ea5p, chi\u1ebfm 2,8% t\u1ed5ng n\u1ee3 ph\u1ea3i tr\u1ea3. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 l\u00e0 do c\u00f4ng ty ABC c\u00f3 kh\u1ea3 n\u0103ng huy \u0111\u1ed9ng v\u1ed1n t\u1eeb c\u00e1c ngu\u1ed3n kh\u00e1c t\u1ed1t ho\u1eb7c \u0111ang c\u00f3 k\u1ebf ho\u1ea1ch s\u1eed d\u1ee5ng n\u1ee3 d\u00e0i h\u1ea1n \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c d\u1ef1 \u00e1n c\u00f3 th\u1eddi gian thu h\u1ed3i v\u1ed1n d\u00e0i.<\/li>\n<\/ul>\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\/10\/phan-tich-bang-can-doi-ke-toan-TopCV-6.jpg\" alt=\"N\u1ee3 ph\u1ea3i tr\u1ea3 l\u00e0 ch\u1ec9 s\u1ed1 quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p\" class=\"wp-image-5404\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/phan-tich-bang-can-doi-ke-toan-TopCV-6.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/phan-tich-bang-can-doi-ke-toan-TopCV-6-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/phan-tich-bang-can-doi-ke-toan-TopCV-6-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>N\u1ee3 ph\u1ea3i tr\u1ea3 l\u00e0 ch\u1ec9 s\u1ed1 quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Phan_tich_von_chu_so_huu\"><\/span><strong>Ph\u00e2n t\u00edch v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu t\u0103ng tr\u01b0\u1edfng m\u1ea1nh, v\u1edbi m\u1ee9c 57,7% so v\u1edbi \u0111\u1ea7u n\u0103m.<\/li>\n\n\n\n<li>V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u00f3 c\u01a1 c\u1ea5u b\u1ec1n v\u1eefng, chi\u1ebfm 97,9% t\u1ed5ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 l\u00e0 do c\u00f4ng ty ABC c\u00f3 ngu\u1ed3n v\u1ed1n t\u1eeb ch\u1ee7 s\u1edf h\u1eefu t\u1ed1t ho\u1eb7c ch\u01b0a c\u00f3 nhu c\u1ea7u huy \u0111\u1ed9ng v\u1ed1n t\u1eeb c\u00e1c ngu\u1ed3n kh\u00e1c.<\/li>\n\n\n\n<li>L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i t\u1ed1t, chi\u1ebfm 2,1% t\u1ed5ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, cho th\u1ea5y c\u00f4ng ty \u0111ang t\u00edch l\u0169y l\u1ee3i nhu\u1eadn \u0111\u1ec3 t\u00e1i \u0111\u1ea7u t\u01b0.<\/li>\n<\/ul>\n\n\n\n<p>Xem th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/contingent-liabilities-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">N\u1ee3 Ti\u1ec1m T\u00e0ng \u2013 Contingent Liabilities L\u00e0 G\u00ec? \u0110\u1eb7c \u0110i\u1ec3m V\u00e0 V\u00ed D\u1ee5 Minh H\u1ecda<\/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\/10\/phan-tich-bang-can-doi-ke-toan-TopCV-7.jpg\" alt=\"V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c quan t\u00e2m\" class=\"wp-image-5405\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/phan-tich-bang-can-doi-ke-toan-TopCV-7.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/phan-tich-bang-can-doi-ke-toan-TopCV-7-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/phan-tich-bang-can-doi-ke-toan-TopCV-7-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c quan t\u00e2m<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Y_nghia_cua_bang_can_doi_ke_toan_voi_nha_dau_tu\"><\/span><strong>\u00dd ngh\u0129a c\u1ee7a b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 m\u1ed9t trong ba b\u00e1o c\u00e1o t\u00e0i ch\u00ednh quan tr\u1ecdng nh\u1ea5t c\u1ee7a doanh nghi\u1ec7p, c\u00f9ng v\u1edbi b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh v\u00e0 b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7. \u0110\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0, b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng trong vi\u1ec7c \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0.&nbsp;<\/p>\n\n\n\n<p>Th\u00f4ng qua b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 bi\u1ebft \u0111\u01b0\u1ee3c:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Quy m\u00f4 v\u00e0 c\u01a1 c\u1ea5u t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p<\/li>\n\n\n\n<li>M\u1ee9c \u0111\u1ed9 s\u1eed d\u1ee5ng v\u1ed1n vay c\u1ee7a doanh nghi\u1ec7p<\/li>\n\n\n\n<li>Kh\u1ea3 n\u0103ng thanh to\u00e1n c\u1ee7a doanh nghi\u1ec7p<\/li>\n\n\n\n<li>Kh\u1ea3 n\u0103ng t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p<\/li>\n<\/ul>\n\n\n\n<p>D\u1ef1a tr\u00ean c\u00e1c th\u00f4ng tin n\u00e0y, nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c ti\u1ec1m n\u0103ng ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p c\u0169ng nh\u01b0 r\u1ee7i ro ti\u1ec1m \u1ea9n khi \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/phan-tich-bang-can-doi-ke-toan-TopCV-8.jpg\" alt=\"BC\u0110KT gi\u00fap nh\u00e0 \u0111\u1ea7u t\u01b0 bi\u1ebft \u0111\u01b0\u1ee3c quy m\u00f4 v\u00e0 c\u01a1 c\u1ea5u t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p\" class=\"wp-image-5406\" style=\"width:797px;height:498px\" width=\"797\" height=\"498\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/phan-tich-bang-can-doi-ke-toan-TopCV-8.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/phan-tich-bang-can-doi-ke-toan-TopCV-8-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/phan-tich-bang-can-doi-ke-toan-TopCV-8-768x480.jpg 768w\" sizes=\"auto, (max-width: 797px) 100vw, 797px\" \/><figcaption class=\"wp-element-caption\"><em>BC\u0110KT gi\u00fap nh\u00e0 \u0111\u1ea7u t\u01b0 bi\u1ebft \u0111\u01b0\u1ee3c quy m\u00f4 v\u00e0 c\u01a1 c\u1ea5u t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><strong>K\u1ebft lu\u1eadn<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0110\u1ecdc v\u00e0 hi\u1ec3u c\u00e1c ch\u1ec9 s\u1ed1 trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u00e0 m\u1ed9t k\u1ef9 n\u0103ng quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 c\u0169ng nh\u01b0 ch\u1ee7 doanh nghi\u1ec7p, k\u1ebf to\u00e1n doanh nghi\u1ec7p. Hy v\u1ecdng v\u1edbi nh\u1eefng th\u00f4ng tin chi ti\u1ebft \u0111\u01b0\u1ee3c cung c\u1ea5p trong b\u00e0i vi\u1ebft, b\u1ea1n \u0111\u00e3 bi\u1ebft c\u00e1ch ph\u00e2n t\u00edch b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111\u1ea7y \u0111\u1ee7 v\u00e0 chi ti\u1ebft, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra nh\u1eadn \u0111\u1ecbnh t\u1ed1t h\u01a1n cho doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>\u0110\u1ec3 t\u00ecm vi\u1ec7c l\u00e0m k\u1ebf to\u00e1n ch\u1ea5t l\u01b0\u1ee3ng, nhanh ch\u00f3ng, c\u00f3 c\u00f3 h\u1ed9i \u00e1p d\u1ee5ng nh\u1eefng ki\u1ebfn th\u1ee9c v\u00e0o th\u1ef1c t\u1ebf, h\u00e3y truy c\u1eadp ngay website <a href=\"https:\/\/www.topcv.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>TopCV.vn<\/strong><\/a> &#8211; N\u1ec1n t\u1ea3ng tuy\u1ec3n d\u1ee5ng v\u00e0 <a href=\"https:\/\/www.topcv.vn\/viec-lam\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>vi\u1ec7c l\u00e0m<\/strong><\/a> ti\u00ean phong t\u1ea1i Vi\u1ec7t Nam trong vi\u1ec7c \u00e1p d\u1ee5ng tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o. Ch\u00fac b\u1ea1n th\u00e0nh c\u00f4ng!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Th\u00f4ng qua vi\u1ec7c ph\u00e2n t\u00edch b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, kh\u1ea3 n\u0103ng thanh to\u00e1n c\u0169ng nh\u01b0 sinh l\u1eddi trong t\u01b0\u01a1ng lai. B\u00e0i vi\u1ebft sau \u0111\u00e2y c\u1ee7a Vieclamketoan.vn gi\u00fap b\u1ea1n hi\u1ec3u c\u00e1ch \u0111\u1ecdc c\u0169ng nh\u01b0 ph\u00e2n t\u00edch t\u00e0i li\u1ec7u n\u00e0y, c\u00f9ng xem nh\u00e9! B\u1ea3ng c\u00e2n [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5398,"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":[],"class_list":["post-5397","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chia-se-kinh-nghiem"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>H\u01b0\u1edbng d\u1eabn c\u00e1ch \u0111\u1ecdc v\u00e0 ph\u00e2n t\u00edch b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n chi ti\u1ebft<\/title>\n<meta name=\"description\" content=\"Th\u00f4ng qua vi\u1ec7c ph\u00e2n t\u00edch b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf 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