{"id":25657,"date":"2023-12-07T01:41:47","date_gmt":"2023-12-07T01:41:47","guid":{"rendered":"https:\/\/masterskills.org\/blog\/phuong-phap-von-hoa-truc-tiep-direct-capitalization-method-la-gi.html"},"modified":"2023-12-22T10:39:29","modified_gmt":"2023-12-22T03:39:29","slug":"phuong-phap-von-hoa-truc-tiep-direct-capitalization-method-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/phuong-phap-von-hoa-truc-tiep-direct-capitalization-method-la-gi.html","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n h\u00f3a tr\u1ef1c ti\u1ebfp (Direct capitalization method) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: idealphotography)<\/p>\n<\/div>\n<\/div>\n

Ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n h\u00f3a tr\u1ef1c ti\u1ebfp<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n h\u00f3a tr\u1ef1c ti\u1ebfp <\/b>trong ti\u1ebfng Anh g\u1ecdi l\u00e0:\u00a0Direct capitalization method.<\/b><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n h\u00f3a tr\u1ef1c ti\u1ebfp<\/b>\u00a0l\u00e0 ph\u01b0\u01a1ng ph\u00e1p th\u1ea9m \u0111\u1ecbnh gi\u00e1 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n th\u1ea9m \u0111\u1ecbnh gi\u00e1 d\u1ef1a tr\u00ean c\u01a1 s\u1edf qui \u0111\u1ed5i d\u00f2ng thu nh\u1eadp thu\u1ea7n \u1ed5n \u0111\u1ecbnh h\u00e0ng n\u0103m d\u1ef1 ki\u1ebfn c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb t\u00e0i s\u1ea3n v\u1ec1 gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i th\u00f4ng qua vi\u1ec7c s\u1eed d\u1ee5ng t\u1ec9 su\u1ea5t v\u1ed1n h\u00f3a ph\u00f9 h\u1ee3p.\u00a0<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n h\u00f3a tr\u1ef1c ti\u1ebfp thu\u1ed9c\u00a0c\u00e1ch ti\u1ebfp c\u1eadn t\u1eeb thu nh\u1eadp.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n h\u00f3a tr\u1ef1c ti\u1ebfp \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p thu nh\u1eadp t\u1eeb t\u00e0i s\u1ea3n l\u00e0 t\u01b0\u01a1ng \u0111\u1ed1i \u1ed5n \u0111\u1ecbnh (kh\u00f4ng \u0111\u1ed5i ho\u1eb7c thay \u0111\u1ed5i theo m\u1ed9t t\u1ec9 l\u1ec7 nh\u1ea5t \u0111\u1ecbnh) trong su\u1ed1t th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u00f2n l\u1ea1i (\u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng tu\u1ed5i \u0111\u1eddi kinh t\u1ebf c\u00f2n l\u1ea1i) c\u1ee7a t\u00e0i s\u1ea3n ho\u1eb7c v\u0129nh vi\u1ec5n.<\/p>\n

C\u00e1ch ti\u1ebfp c\u1eadn t\u1eeb thu nh\u1eadp<\/b>\u00a0l\u00e0 c\u00e1ch th\u1ee9c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n th\u00f4ng qua vi\u1ec7c qui \u0111\u1ed5i d\u00f2ng ti\u1ec1n trong t\u01b0\u01a1ng lai c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb t\u00e0i s\u1ea3n v\u1ec1 gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i.<\/p>\n

C\u00f4ng th\u1ee9c t\u00ednh v\u00e0 c\u00e1c b\u01b0\u1edbc ti\u1ebfn h\u00e0nh<\/font><\/h3>\n

a) C\u00f4ng th\u1ee9c:\u00a0<\/b><\/p>\n

V\u00a0 =\u00a0 I\u00a0 \/\u00a0 R<\/p>\n

Trong \u0111\u00f3:<\/p>\n

V: Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1ea9m \u0111\u1ecbnh gi\u00e1<\/p>\n

I: Thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng thu\u1ea7n<\/p>\n

R: T\u1ec9 su\u1ea5t v\u1ed1n h\u00f3a<\/p>\n

b) C\u00e1c b\u01b0\u1edbc ti\u1ebfn h\u00e0nh:<\/b><\/p>\n

– B\u01b0\u1edbc 1: \u01af\u1edbc t\u00ednh thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng thu\u1ea7n do t\u00e0i s\u1ea3n mang l\u1ea1i<\/b><\/p>\n

C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng thu\u1ea7n:<\/p>\n

Thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng thu\u1ea7n =\u00a0T\u1ed5ng thu nh\u1eadp ti\u1ec1m n\u0103ng –\u00a0Th\u1ea5t thu do kh\u00f4ng s\u1eed d\u1ee5ng h\u1ebft 100% c\u00f4ng su\u1ea5t v\u00e0 do r\u1ee7i ro thanh to\u00e1n – Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng<\/p>\n

– B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh t\u1ec9 su\u1ea5t v\u1ed1n h\u00f3a<\/b><\/p>\n

T\u1ec9 su\u1ea5t v\u1ed1n h\u00f3a\u00a0l\u00e0 t\u1ec9 su\u1ea5t ph\u1ea3n \u00e1nh m\u1ed1i quan h\u1ec7 gi\u1eefa thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng thu\u1ea7n d\u1ef1 ki\u1ebfn c\u00f3 \u0111\u01b0\u1ee3c trong m\u1ed9t n\u0103m v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n.<\/p>\n

T\u1ec9 su\u1ea5t v\u1ed1n h\u00f3a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh th\u00f4ng qua 03 ph\u01b0\u01a1ng ph\u00e1p:\u00a0<\/p>\n

+ Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh:\u00a0Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh x\u00e1c \u0111\u1ecbnh t\u1ec9 su\u1ea5t v\u1ed1n h\u00f3a \u00e1p d\u1ee5ng cho t\u00e0i s\u1ea3n c\u1ea7n th\u1ea9m \u0111\u1ecbnh gi\u00e1 b\u1eb1ng c\u00e1ch so s\u00e1nh, r\u00fat ra t\u1eeb nh\u1eefng t\u1ec9 su\u1ea5t v\u1ed1n h\u00f3a c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n t\u01b0\u01a1ng t\u1ef1 tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/p>\n

+ Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n t\u00edch v\u1ed1n vay – v\u1ed1n \u0111\u1ea7u t\u01b0: Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n t\u00edch v\u1ed1n vay – v\u1ed1n s\u1edf h\u1eefu x\u00e1c \u0111\u1ecbnh t\u1ec9 su\u1ea5t v\u1ed1n h\u00f3a c\u0103n c\u1ee9 v\u00e0o b\u00ecnh qu\u00e2n gia quy\u1ec1n c\u1ee7a h\u1ec7 s\u1ed1 v\u1ed1n h\u00f3a ti\u1ec1n vay Rm<\/sub>\u00a0v\u00e0 T\u1ec9 su\u1ea5t v\u1ed1n h\u00f3a v\u1ed1n s\u1edf h\u1eefu Re<\/sub>, trong \u0111\u00f3 quy\u1ec1n s\u1ed1 l\u00e0 t\u1ec9 tr\u1ecdng v\u1ed1n huy \u0111\u1ed9ng t\u1eeb c\u00e1c ngu\u1ed3n kh\u00e1c nhau \u0111\u1ea7u t\u01b0 v\u00e0o t\u00e0i s\u1ea3n.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 b\u1edfi ngu\u1ed3n v\u1ed1n s\u1edf h\u1eefu v\u00e0 ngu\u1ed3n v\u1ed1n vay, th\u1ea9m \u0111\u1ecbnh vi\u00ean ph\u1ea3i thu th\u1eadp \u0111\u01b0\u1ee3c nh\u1eefng th\u00f4ng tin li\u00ean quan \u0111\u1ebfn 02 ngu\u1ed3n n\u00e0y bao g\u1ed3m:\u00a0<\/p>\n

T\u1ec9 l\u1ec7 v\u1ed1n s\u1edf h\u1eefu, t\u1ec9 l\u1ec7 v\u1ed1n vay, k\u00ec h\u1ea1n thanh to\u00e1n, s\u1ed1 k\u00ec thanh to\u00e1n, l\u00e3i vay, s\u1ef1 k\u00ec v\u1ecdng c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 t\u1eeb kho\u1ea3n \u0111\u1ea7u t\u01b0, kh\u1ea3 n\u0103ng thu h\u1ed3i v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c li\u00ean quan.<\/p>\n

+ Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n t\u00edch kh\u1ea3 n\u0103ng thanh to\u00e1n n\u1ee3: Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n t\u00edch kh\u1ea3 n\u0103ng thanh to\u00e1n n\u1ee3 x\u00e1c \u0111\u1ecbnh t\u1ec9 su\u1ea5t v\u1ed1n h\u00f3a c\u0103n c\u1ee9 v\u00e0o t\u1ec9 l\u1ec7 % v\u1ed1n vay tr\u00ean t\u1ed5ng v\u1ed1n \u0111\u1ea7u t\u01b0 M, h\u1ec7 s\u1ed1 v\u1ed1n h\u00f3a ti\u1ec1n vay Rm<\/sub>\u00a0v\u00e0 t\u1ec9 l\u1ec7 kh\u1ea3 n\u0103ng ho\u00e0n tr\u1ea3 n\u1ee3 DCR.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 b\u1edfi ngu\u1ed3n v\u1ed1n s\u1edf h\u1eefu v\u00e0 ngu\u1ed3n v\u1ed1n vay, th\u1ea9m \u0111\u1ecbnh vi\u00ean ph\u1ea3i thu th\u1eadp \u0111\u01b0\u1ee3c c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn:\u00a0<\/p>\n

Kh\u1ea3 n\u0103ng thanh to\u00e1n c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0, \u0111i\u1ec1u ki\u1ec7n\/\u0111i\u1ec1u kho\u1ea3n cho vay, t\u1ec9 l\u1ec7 cho vay, k\u00ec h\u1ea1n thanh to\u00e1n, s\u1ed1 k\u00ec thanh to\u00e1n, l\u00e3i vay, thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng thu\u1ea7n v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c li\u00ean quan.<\/p>\n

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– B\u01b0\u1edbc 3: \u00c1p d\u1ee5ng c\u00f4ng th\u1ee9c v\u1ed1n h\u00f3a tr\u1ef1c ti\u1ebfp.<\/b><\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Th\u00f4ng t\u01b0 126\/2015\/TT-BTC Ti\u00eau chu\u1ea9n th\u1ea9m \u0111\u1ecbnh gi\u00e1 Vi\u1ec7t Nam s\u1ed1 08, 09 v\u00e0 10)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n h\u00f3a tr\u1ef1c ti\u1ebfp (ti\u1ebfng Anh: Direct capitalization method) l\u00e0 ph\u01b0\u01a1ng ph\u00e1p thu\u1ed9c c\u00e1ch ti\u1ebfp c\u1eadn t\u1eeb thu nh\u1eadp trong qu\u00e1 tr\u00ecnh th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[414],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/25657"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=25657"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/25657\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=25657"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=25657"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=25657"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}