{"id":5664,"date":"2023-10-26T18:30:45","date_gmt":"2023-10-26T18:30:45","guid":{"rendered":"https:\/\/vieclamketoan.vn\/blog\/?p=5664"},"modified":"2023-11-03T08:53:47","modified_gmt":"2023-11-03T08:53:47","slug":"current-ratio-la-gi","status":"publish","type":"post","link":"https:\/\/vieclamketoan.vn\/blog\/current-ratio-la-gi\/","title":{"rendered":"Current Ratio l\u00e0 g\u00ec? C\u00e1ch t\u00ednh c\u1ee7a t\u1ef7 s\u1ed1 thanh to\u00e1n hi\u1ec7n h\u00e0nh"},"content":{"rendered":"\n<p>Current Ratio (hay t\u1ef7 s\u1ed1 thanh to\u00e1n hi\u1ec7n h\u00e0nh) l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh quan tr\u1ecdng gi\u00fap c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 nh\u00e0 qu\u1ea3n l\u00fd \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n c\u1ee7a doanh nghi\u1ec7p. V\u1eady, c\u1ee5 th\u1ec3 th\u00ec <strong>Current Ratio l\u00e0 g\u00ec<\/strong>? C\u00f9ng <a href=\"https:\/\/vieclamketoan.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Vieclamketoan.vn<\/strong><\/a> t\u00ecm hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 kh\u00e1i ni\u1ec7m n\u00e0y trong b\u00e0i vi\u1ebft thu\u1ed9c chuy\u00ean m\u1ee5c <a href=\"https:\/\/vieclamketoan.vn\/blog\/chuyen-muc\/chia-se-kinh-nghiem\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Chia s\u1ebb kinh nghi\u1ec7m<\/strong><\/a> ng\u00e0y h\u00f4m nay.<\/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-69ea4994e2d3e\" ><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-69ea4994e2d3e\"  type=\"checkbox\" id=\"item-69ea4994e2d3e\"><\/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\/current-ratio-la-gi\/#Current_Ratio_la_gi\" title=\"Current Ratio l\u00e0 g\u00ec?\">Current Ratio 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\/current-ratio-la-gi\/#Cach_tinh_ty_so_thanh_toan_hien_hanh\" title=\"C\u00e1ch t\u00ednh t\u1ef7 s\u1ed1 thanh to\u00e1n hi\u1ec7n h\u00e0nh\">C\u00e1ch t\u00ednh t\u1ef7 s\u1ed1 thanh to\u00e1n hi\u1ec7n h\u00e0nh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/vieclamketoan.vn\/blog\/current-ratio-la-gi\/#Y_nghia_cua_Current_Ratio_la_gi\" title=\"\u00dd ngh\u0129a c\u1ee7a Current Ratio l\u00e0 g\u00ec?\">\u00dd ngh\u0129a c\u1ee7a Current Ratio l\u00e0 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-4\" href=\"https:\/\/vieclamketoan.vn\/blog\/current-ratio-la-gi\/#Y_nghia_chung_cua_Current_Ratio_la_gi\" title=\"\u00dd ngh\u0129a chung c\u1ee7a Current Ratio l\u00e0 g\u00ec?\">\u00dd ngh\u0129a chung c\u1ee7a Current Ratio l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/vieclamketoan.vn\/blog\/current-ratio-la-gi\/#Y_nghia_khi_Current_Ratio_nho_hon_1\" title=\"\u00dd ngh\u0129a khi Current Ratio nh\u1ecf h\u01a1n 1\">\u00dd ngh\u0129a khi Current Ratio nh\u1ecf h\u01a1n 1<\/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\/current-ratio-la-gi\/#Y_nghia_khi_Current_Ratio_lon_hon_1\" title=\"\u00dd ngh\u0129a khi Current Ratio l\u1edbn h\u01a1n 1\">\u00dd ngh\u0129a khi Current Ratio l\u1edbn h\u01a1n 1<\/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\/current-ratio-la-gi\/#Current_Ratio_bao_nhieu_la_tot\" title=\"Current Ratio bao nhi\u00eau l\u00e0 t\u1ed1t?\">Current Ratio bao nhi\u00eau l\u00e0 t\u1ed1t?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Current_Ratio_la_gi\"><\/span><strong>Current Ratio l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Current Ratio (t\u1ef7 s\u1ed1 thanh to\u00e1n hi\u1ec7n h\u00e0nh) l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thanh to\u00e1n ngay l\u1eadp t\u1ee9c c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c ho\u1eb7c doanh nghi\u1ec7p. T\u1ef7 s\u1ed1 n\u00e0y th\u1ec3 hi\u1ec7n m\u1ed1i quan h\u1ec7 gi\u1eefa t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n v\u00e0 n\u1ee3 ng\u1eafn h\u1ea1n c\u1ee7a doanh nghi\u1ec7p.<\/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\/current-ratio-la-gi-topcv-1.jpg\" alt=\"Current Ratio l\u00e0 m\u1ed9t trong nh\u1eefng ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m\" class=\"wp-image-5668\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/current-ratio-la-gi-topcv-1.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/current-ratio-la-gi-topcv-1-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/current-ratio-la-gi-topcv-1-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Current Ratio l\u00e0 m\u1ed9t trong nh\u1eefng ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cach_tinh_ty_so_thanh_toan_hien_hanh\"><\/span><strong>C\u00e1ch t\u00ednh t\u1ef7 s\u1ed1 thanh to\u00e1n hi\u1ec7n h\u00e0nh<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0110\u1ec3 t\u00ednh t\u1ef7 s\u1ed1 thanh to\u00e1n hi\u1ec7n h\u00e0nh, b\u1ea1n c\u1ea7n s\u1eed d\u1ee5ng c\u00f4ng th\u1ee9c sau:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Current Ratio = T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n \/ N\u1ee3 ng\u1eafn h\u1ea1n<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Trong \u0111\u00f3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n (Current Assets):<\/strong> \u0110\u00e2y l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n m\u00e0 doanh nghi\u1ec7p s\u1edf h\u1eefu v\u00e0 d\u1ef1 \u0111\u1ecbnh s\u1eed d\u1ee5ng trong v\u00f2ng m\u1ed9t n\u0103m. C\u00e1c t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n bao g\u1ed3m ti\u1ec1n m\u1eb7t, t\u00e0i s\u1ea3n d\u1ec5 d\u00e0ng chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ti\u1ec1n m\u1eb7t (nh\u01b0 t\u00e0i s\u1ea3n t\u1ed3n kho v\u00e0 t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n), c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n.<\/li>\n\n\n\n<li><strong>N\u1ee3 ng\u1eafn h\u1ea1n (Current Liabilities):<\/strong> \u0110\u00e2y l\u00e0 t\u1ed5ng s\u1ed1 n\u1ee3 v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 trong v\u00f2ng m\u1ed9t n\u0103m, bao g\u1ed3m n\u1ee3 vay ng\u1eafn h\u1ea1n, c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho nh\u00e0 cung c\u1ea5p, c\u00e1c kho\u1ea3n n\u1ee3 kh\u00e1c c\u00f3 h\u1ea1n thanh to\u00e1n trong v\u00f2ng m\u1ed9t n\u0103m.<\/li>\n<\/ul>\n\n\n\n<p>Khi b\u1ea1n c\u00f3 gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n v\u00e0 n\u1ee3 ng\u1eafn h\u1ea1n, b\u1ea1n th\u1ef1c hi\u1ec7n ph\u00e9p chia \u0111\u1ec3 t\u00ednh to\u00e1n Current Ratio. K\u1ebft qu\u1ea3 s\u1ebd l\u00e0 m\u1ed9t con s\u1ed1 ho\u1eb7c t\u1ec9 l\u1ec7, th\u1ec3 hi\u1ec7n m\u1ee9c \u0111\u1ed9 thanh to\u00e1n ngay l\u1eadp t\u1ee9c c\u1ee7a doanh nghi\u1ec7p.<\/p>\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\/current-ratio-la-gi-topcv-2.jpg\" alt=\"Hi\u1ec3u v\u1ec1 c\u00e1ch t\u00ednh c\u1ee7a Current Ratio l\u00e0 g\u00ec \u0111\u1ec3 t\u1ed1i \u01b0u t\u00e0i ch\u00ednh t\u1ed1t h\u01a1n\" class=\"wp-image-5667\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/current-ratio-la-gi-topcv-2.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/current-ratio-la-gi-topcv-2-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/current-ratio-la-gi-topcv-2-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Hi\u1ec3u v\u1ec1 c\u00e1ch t\u00ednh c\u1ee7a Current Ratio l\u00e0 g\u00ec \u0111\u1ec3 t\u1ed1i \u01b0u t\u00e0i ch\u00ednh t\u1ed1t h\u01a1n<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Y_nghia_cua_Current_Ratio_la_gi\"><\/span><strong>\u00dd ngh\u0129a c\u1ee7a Current Ratio l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Current Ratio gi\u00fap b\u1ea1n hi\u1ec3u \u0111\u01b0\u1ee3c m\u1ed1i quan h\u1ec7 gi\u1eefa t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n (current assets) v\u00e0 n\u1ee3 ng\u1eafn h\u1ea1n (current liabilities). D\u01b0\u1edbi \u0111\u00e2y c\u00e2u tr\u1ea3 l\u1eddi v\u1ec1 \u00fd ngh\u0129a c\u1ee7a Current Ratio l\u00e0 g\u00ec m\u00e0 b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Y_nghia_chung_cua_Current_Ratio_la_gi\"><\/span><strong>\u00dd ngh\u0129a chung c\u1ee7a Current Ratio l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u00dd ngh\u0129a chung c\u1ee7a Current Ratio (t\u1ef7 s\u1ed1 thanh to\u00e1n hi\u1ec7n h\u00e0nh) l\u00e0 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thanh to\u00e1n n\u1ee3 ng\u1eafn h\u1ea1n c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c ho\u1eb7c doanh nghi\u1ec7p trong v\u00f2ng m\u1ed9t n\u0103m. C\u1ee5 th\u1ec3, \u00fd ngh\u0129a chung c\u1ee7a Current Ratio nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Kh\u1ea3 n\u0103ng thanh to\u00e1n:<\/strong> Current Ratio cho bi\u1ebft kh\u1ea3 n\u0103ng c\u1ee7a m\u1ed9t doanh nghi\u1ec7p trong vi\u1ec7c chi tr\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n. M\u1ed9t Current Ratio cao h\u01a1n th\u01b0\u1eddng ng\u1ee5 \u00fd r\u1eb1ng doanh nghi\u1ec7p c\u00f3 kh\u1ea3 n\u0103ng thanh to\u00e1n n\u1ee3 m\u1ed9t c\u00e1ch d\u1ec5 d\u00e0ng h\u01a1n.<\/li>\n\n\n\n<li><strong>\u0110\u1ed9 an to\u00e0n t\u00e0i ch\u00ednh:<\/strong> Current Ratio gi\u00fap x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 an to\u00e0n c\u1ee7a t\u00e0i ch\u00ednh doanh nghi\u1ec7p. N\u1ebfu Current Ratio th\u1ea5p, \u0111i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 g\u1ee3i \u00fd r\u1eb1ng doanh nghi\u1ec7p \u0111ang \u0111\u1ed1i di\u1ec7n v\u1edbi nguy c\u01a1 kh\u00f4ng th\u1ec3 thanh to\u00e1n n\u1ee3 ng\u1eafn h\u1ea1n m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.<\/li>\n\n\n\n<li><strong>Quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 v\u00e0 vay v\u1ed1n:<\/strong> C\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng s\u1eed d\u1ee5ng Current Ratio \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 t\u00ednh h\u1ea5p d\u1eabn c\u1ee7a m\u1ed9t doanh nghi\u1ec7p cho vi\u1ec7c \u0111\u1ea7u t\u01b0 ho\u1eb7c c\u1ea5p v\u1ed1n. M\u1ed9t Current Ratio \u1ed5n \u0111\u1ecbnh v\u00e0 cao h\u01a1n th\u01b0\u1eddng l\u00e0 m\u1ed9t d\u1ea5u hi\u1ec7u t\u00edch c\u1ef1c.<\/li>\n\n\n\n<li><strong>Qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh: <\/strong>Qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ea7n s\u1eed d\u1ee5ng Current Ratio \u0111\u1ec3 theo d\u00f5i v\u00e0 \u0111i\u1ec1u ch\u1ec9nh t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Ch\u1ec9 s\u1ed1 n\u00e0y gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o r\u1eb1ng t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.<\/li>\n<\/ul>\n\n\n\n<p>Xem th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/vong-quay-von-luu-dong\/\" target=\"_blank\" rel=\"noreferrer noopener\">V\u00f2ng quay v\u1ed1n l\u01b0u \u0111\u1ed9ng l\u00e0 g\u00ec? T\u00ecm hi\u1ec3u c\u00f4ng th\u1ee9c v\u00e0 c\u00e1ch t\u00ednh<\/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\/current-ratio-la-gi-topcv-3.jpg\" alt=\"Current Ratio s\u1ebd gi\u00fap \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thanh to\u00e1n n\u1ee3 ng\u1eafn h\u1ea1n c\u1ee7a doanh nghi\u1ec7p\" class=\"wp-image-5666\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/current-ratio-la-gi-topcv-3.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/current-ratio-la-gi-topcv-3-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/current-ratio-la-gi-topcv-3-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Current Ratio s\u1ebd gi\u00fap \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thanh to\u00e1n n\u1ee3 ng\u1eafn h\u1ea1n c\u1ee7a doanh nghi\u1ec7p<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Y_nghia_khi_Current_Ratio_nho_hon_1\"><\/span><strong>\u00dd ngh\u0129a khi Current Ratio nh\u1ecf h\u01a1n 1<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Khi Current Ratio nh\u1ecf h\u01a1n 1, \u0111i\u1ec1u n\u00e0y cho th\u1ea5y doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111ang g\u1eb7p nh\u1eefng v\u1ea5n \u0111\u1ec1 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng \u0111\u1ee7 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o thanh to\u00e1n t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n trong t\u01b0\u01a1ng lai g\u1ea7n.&nbsp;<\/li>\n\n\n\n<li>M\u1ed9t d\u1ea5u hi\u1ec7u cho th\u1ea5y doanh nghi\u1ec7p \u0111ang \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro t\u00e0i ch\u00ednh, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn uy t\u00edn c\u1ee7a doanh nghi\u1ec7p v\u00e0 kh\u1ea3 n\u0103ng thu h\u00fat \u0111\u1ea7u t\u01b0 ho\u1eb7c vay v\u1ed1n.<\/li>\n\n\n\n<li>C\u1ea7n xem x\u00e9t l\u1ea1i c\u00e1ch qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 t\u00ecm c\u00e1ch t\u0103ng t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n ho\u1eb7c gi\u1ea3m n\u1ee3 ng\u1eafn h\u1ea1n.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>N\u1ebfu Current Ratio c\u1ee7a m\u1ed9t doanh nghi\u1ec7p \u0111ang gi\u1ea3m, \u0111i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 l\u00e0 d\u1ea5u hi\u1ec7u c\u1ee7a nh\u1eefng v\u1ea5n \u0111\u1ec1 ti\u1ec1m \u1ea9n v\u1ec1 kh\u1ea3 n\u0103ng thanh to\u00e1n c\u1ee7a doanh nghi\u1ec7p. C\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 nh\u00e0 qu\u1ea3n l\u00fd c\u1ea7n theo d\u00f5i Current Ratio c\u1ee7a doanh nghi\u1ec7p m\u1ed9t c\u00e1ch ch\u1eb7t ch\u1ebd \u0111\u1ec3 ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c v\u1ea5n \u0111\u1ec1 ti\u1ec1m \u1ea9n n\u00e0y v\u00e0 c\u00f3 c\u00e1c bi\u1ec7n ph\u00e1p x\u1eed l\u00fd k\u1ecbp th\u1eddi.<\/p>\n\n\n\n<p>Xem th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/von-luu-dong-rong\/\" target=\"_blank\" rel=\"noreferrer noopener\">V\u1ed1n l\u01b0u \u0111\u1ed9ng r\u00f2ng l\u00e0 g\u00ec? C\u00f4ng th\u1ee9c t\u00ednh v\u00e0 \u00fd ngh\u0129a c\u1ee7a ch\u1ec9 s\u1ed1 n\u00e0y<\/a><\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Y_nghia_khi_Current_Ratio_lon_hon_1\"><\/span><strong>\u00dd ngh\u0129a khi Current Ratio l\u1edbn h\u01a1n 1<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Khi Current Ratio l\u1edbn h\u01a1n 1, \u0111i\u1ec1u n\u00e0y \u00e1m ch\u1ec9 r\u1eb1ng t\u1ed5 ch\u1ee9c ho\u1eb7c doanh nghi\u1ec7p c\u00f3 kh\u1ea3 n\u0103ng chi tr\u1ea3 n\u1ee3 ng\u1eafn h\u1ea1n trong v\u00f2ng m\u1ed9t n\u0103m. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 \u00fd ngh\u0129a khi Current Ratio l\u1edbn h\u01a1n 1:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Doanh nghi\u1ec7p c\u00f3 t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n \u0111\u1ee7 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o thanh to\u00e1n n\u1ee3 ng\u1eafn h\u1ea1n trong t\u01b0\u01a1ng lai g\u1ea7n, t\u1ea1o c\u01a1 h\u1ed9i cho doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng m\u1ed9t c\u00e1ch \u1ed5n \u0111\u1ecbnh m\u00e0 kh\u00f4ng c\u1ea7n ph\u1ea3i t\u00ecm ki\u1ebfm ngu\u1ed3n v\u1ed1n b\u1ed5 sung \u0111\u1ec3 thanh to\u00e1n n\u1ee3.<\/li>\n\n\n\n<li>L\u00e0 m\u1ed9t d\u1ea5u hi\u1ec7u cho th\u1ea5y t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u1ed5n \u0111\u1ecbnh, t\u1ea1o l\u00f2ng tin cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng, v\u00e0 \u0111\u1ed1i t\u00e1c kinh doanh.<\/li>\n\n\n\n<li>Doanh nghi\u1ec7p c\u00f3 l\u1ef1a ch\u1ecdn t\u1ed1t h\u01a1n trong vi\u1ec7c \u0111\u1ea7u t\u01b0 v\u00e0o d\u1ef1 \u00e1n m\u1edf r\u1ed9ng ho\u1eb7c ph\u00e1t tri\u1ec3n kinh doanh.&nbsp;<\/li>\n\n\n\n<li>Gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh d\u1ec5 d\u00e0ng h\u01a1n.<\/li>\n<\/ul>\n\n\n\n<p>N\u1ebfu Current Ratio c\u1ee7a m\u1ed9t doanh nghi\u1ec7p \u0111ang t\u0103ng, \u0111i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 l\u00e0 d\u1ea5u hi\u1ec7u c\u1ee7a vi\u1ec7c doanh nghi\u1ec7p \u0111ang t\u00edch l\u0169y t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng. C\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 nh\u00e0 qu\u1ea3n l\u00fd c\u1ea7n theo d\u00f5i Current Ratio c\u1ee7a doanh nghi\u1ec7p m\u1ed9t c\u00e1ch ch\u1eb7t ch\u1ebd \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng hi\u1ec7u qu\u1ea3 c\u00e1c t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng c\u1ee7a m\u00ecnh.<\/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\/current-ratio-la-gi-topcv-4.jpg\" alt=\"Khi Current Ratio l\u1edbn h\u01a1n 1 l\u00e0 m\u1ed9t t\u00edn hi\u1ec7u t\u00e0i ch\u00ednh t\u1ed1t cho doanh nghi\u1ec7p\" class=\"wp-image-5665\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/current-ratio-la-gi-topcv-4.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/current-ratio-la-gi-topcv-4-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/10\/current-ratio-la-gi-topcv-4-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Khi Current Ratio l\u1edbn h\u01a1n 1 l\u00e0 m\u1ed9t t\u00edn hi\u1ec7u t\u00e0i ch\u00ednh t\u1ed1t cho doanh nghi\u1ec7p<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Current_Ratio_bao_nhieu_la_tot\"><\/span><strong>Current Ratio bao nhi\u00eau l\u00e0 t\u1ed1t?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Current Ratio bao nhi\u00eau l\u00e0 t\u1ed1t ph\u1ee5 thu\u1ed9c v\u00e0o t\u1eebng ng\u00e0nh ngh\u1ec1 v\u00e0 quy m\u00f4 c\u1ee7a doanh nghi\u1ec7p. Trong ph\u1ea7n l\u1edbn tr\u01b0\u1eddng h\u1ee3p, m\u1ed9t Current Ratio n\u1eb1m trong kho\u1ea3ng t\u1eeb 1,5 \u0111\u1ebfn 2 \u0111\u01b0\u1ee3c coi l\u00e0 l\u00fd t\u01b0\u1edfng. \u0110i\u1ec1u n\u00e0y ng\u1ee5 \u00fd r\u1eb1ng doanh nghi\u1ec7p c\u00f3 kh\u1ea3 n\u0103ng chi tr\u1ea3 n\u1ee3 ng\u1eafn h\u1ea1n v\u00e0 duy tr\u00ec t\u00e0i ch\u00ednh \u1ed5n \u0111\u1ecbnh.<\/p>\n\n\n\n<p>Ngo\u00e0i ra, c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 nh\u00e0 qu\u1ea3n l\u00fd c\u1ea7n xem x\u00e9t c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thanh to\u00e1n c\u1ee7a doanh nghi\u1ec7p, ch\u1eb3ng h\u1ea1n nh\u01b0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u1ef7 l\u1ec7 thanh to\u00e1n nhanh.<\/li>\n\n\n\n<li>T\u1ef7 l\u1ec7 d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean t\u1ed5ng n\u1ee3 ng\u1eafn h\u1ea1n.<\/li>\n\n\n\n<li>T\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a ng\u00e0nh ngh\u1ec1.<\/li>\n\n\n\n<li>Chu k\u1ef3 kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n\n\n\n<p>Xem th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/phan-tich-bang-can-doi-ke-toan\/\" target=\"_blank\" rel=\"noreferrer noopener\">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<\/a><\/strong><\/p>\n\n\n\n<p>Hy v\u1ecdng v\u1edbi b\u00e0i vi\u1ebft n\u00e0y, b\u1ea1n \u0111\u00e3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 <strong>Current Ratio l\u00e0 g\u00ec<\/strong>, c\u00e1ch t\u00ednh v\u00e0 \u00fd ngh\u0129a c\u1ee7a Current Ratio l\u00e0 g\u00ec. N\u1ebfu b\u1ea1n c\u0169ng \u0111ang t\u00ecm ki\u1ebfm c\u01a1 h\u1ed9i <a href=\"https:\/\/www.topcv.vn\/tim-viec-lam-ke-toan\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>vi\u1ec7c l\u00e0m k\u1ebf to\u00e1n<\/strong><\/a>, t\u00e0i ch\u00ednh m\u1edbi ho\u1eb7c mu\u1ed1n ph\u00e1t tri\u1ec3n, th\u0103ng ti\u1ebfn s\u1ef1 nghi\u1ec7p trong l\u0129nh v\u1ef1c n\u00e0y, h\u00e3y gh\u00e9 th\u0103m <strong>TopCV.vn<\/strong> &#8211; n\u1ec1n t\u1ea3ng tuy\u1ec3n d\u1ee5ng h\u00e0ng \u0111\u1ea7u, \u0111\u1ec3 kh\u00e1m ph\u00e1 c\u00e1c v\u1ecb tr\u00ed li\u00ean quan ng\u00e0nh ngh\u1ec1 n\u00e0y.<\/p>\n\n\n\n<p>V\u1edbi h\u00e0ng tr\u0103m c\u00f4ng vi\u1ec7c h\u1ea5p d\u1eabn v\u00e0 c\u01a1 h\u1ed9i ngh\u1ec1 nghi\u1ec7p \u0111ang ch\u1edd \u0111\u1ee3i, b\u1ea1n c\u00f3 th\u1ec3 b\u1eaft \u0111\u1ea7u cu\u1ed9c h\u00e0nh tr\u00ecnh m\u1edbi v\u00e0 ph\u00e1t tri\u1ec3n s\u1ef1 nghi\u1ec7p c\u1ee7a m\u00ecnh. \u0110\u1eebng b\u1ecf l\u1ee1 c\u01a1 h\u1ed9i ph\u00e1t tri\u1ec3n s\u1ef1 nghi\u1ec7p trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh &#8211; h\u00e3y truy c\u1eadp <a href=\"https:\/\/www.topcv.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>TopCV.vn<\/strong><\/a> ngay h\u00f4m nay!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Current Ratio (hay t\u1ef7 s\u1ed1 thanh to\u00e1n hi\u1ec7n h\u00e0nh) l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh quan tr\u1ecdng gi\u00fap c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 nh\u00e0 qu\u1ea3n l\u00fd \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n c\u1ee7a doanh nghi\u1ec7p. V\u1eady, c\u1ee5 th\u1ec3 th\u00ec Current Ratio l\u00e0 g\u00ec? C\u00f9ng Vieclamketoan.vn t\u00ecm hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5669,"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-5664","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>Current Ratio l\u00e0 g\u00ec? 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