{"id":30914,"date":"2023-12-07T10:00:37","date_gmt":"2023-12-07T10:00:37","guid":{"rendered":"https:\/\/masterskills.org\/blog\/von-co-dong-shareholders-equity-se-la-gi-ban-chat-va-cach-xac-dinh-von-co-dong.html"},"modified":"2023-12-23T07:23:45","modified_gmt":"2023-12-23T00:23:45","slug":"von-co-dong-shareholders-equity-se-la-gi-ban-chat-va-cach-xac-dinh-von-co-dong","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/von-co-dong-shareholders-equity-se-la-gi-ban-chat-va-cach-xac-dinh-von-co-dong.html","title":{"rendered":"V\u1ed1n c\u1ed5 \u0111\u00f4ng (Shareholders’ equity – SE) l\u00e0 g\u00ec? B\u1ea3n ch\u1ea5t v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh v\u1ed1n c\u1ed5 \u0111\u00f4ng"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

V\u1ed1n c\u1ed5 \u0111\u00f4ng (Shareholders’ equity)<\/font><\/h2>\n

\u0110\u1ecbnh ngh\u0129a<\/b><\/p>\n

V\u1ed1n c\u1ed5 \u0111\u00f4ng<\/b> trong ti\u1ebfng Anh l\u00e0 Shareholders’ equity<\/b>, Stockholders’ equity<\/b> hay Share capital<\/b>. V\u1ed1n c\u1ed5 \u0111\u00f4ng th\u01b0\u1eddng vi\u1ebft t\u1eaft l\u00e0 SE.<\/p>\n

V\u1ed1n c\u1ed5 \u0111\u00f4ng c\u0169ng \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n

V\u1ed1n c\u1ed5 \u0111\u00f4ng<\/i>\u00a0l\u00e0 quy\u1ec1n l\u1ee3i c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng ty trong kh\u1ed1i t\u00e0i s\u1ea3n chung sau khi \u0111\u00e3 kh\u1ea5u tr\u1eeb \u0111i t\u1ea5t c\u1ea3 c\u00e1c ngh\u0129a v\u1ee5 n\u1ee3.<\/p>\n

Thu\u1eadt ng\u1eef li\u00ean quan<\/font><\/h3>\n

C\u1ed5 \u0111\u00f4ng\u00a0(Shareholder)<\/b> l\u00e0 m\u1ed9t c\u00e1 nh\u00e2n (ho\u1eb7c m\u1ed9t t\u1ed5 ch\u1ee9c) s\u1edf h\u1eefu h\u1ee3p ph\u00e1p m\u1ed9t l\u01b0\u1ee3ng\u00a0c\u1ed5 phi\u1ebfu nh\u1ea5t \u0111\u1ecbnh c\u1ee7a m\u1ed9t c\u00f4ng ty\u00a0c\u1ed5 ph\u1ea7n.<\/p>\n

C\u00e1c c\u1ed5 \u0111\u00f4ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ed9t s\u1ed1 \u0111\u1eb7c quy\u1ec1n nh\u1ea5t \u0111\u1ecbnh t\u00f9y thu\u1ed9c v\u00e0o lo\u1ea1i c\u1ed5 phi\u1ebfu m\u00e0 h\u1ecd n\u1eafm gi\u1eef, trong \u0111\u00f3 c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft \u0111\u1ed1i v\u1edbi c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn b\u1ea7u c\u1eed h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, quy\u1ec1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty, quy\u1ec1n \u0111\u01b0\u1ee3c mua c\u1ed5 phi\u1ebfu m\u1edbi ph\u00e1t h\u00e0nh c\u1ee7a c\u00f4ng ty, v\u00e0 quy\u1ec1n \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty n\u1ebfu c\u00f4ng ty ti\u1ebfn h\u00e0nh gi\u1ea3i th\u1ec3.<\/p>\n

Hi\u1ec3u theo c\u00e1ch \u0111\u01a1n gi\u1ea3n nh\u1ea5t, c\u1ed5 \u0111\u00f4ng<\/b> l\u00e0 m\u1ed9t c\u00e1 nh\u00e2n, c\u00f4ng ty, hay t\u1ed5 ch\u1ee9c s\u1edf h\u1eefu \u00edt nh\u1ea5t m\u1ed9t c\u1ed5 ph\u1ea7n c\u1ee7a m\u1ed9t c\u00f4ng ty.<\/p>\n

B\u1ea3n ch\u1ea5t v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh v\u1ed1n c\u1ed5 \u0111\u00f4ng<\/font><\/h3>\n

– V\u1ed1n c\u1ed5 \u0111\u00f4ng l\u00e0 \u0111\u1ea1i di\u1ec7n cho s\u1ed1 v\u1ed1n t\u00e0i tr\u1ee3 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty th\u00f4ng qua c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng v\u00e0 c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i, v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n t\u1eeb b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo c\u00f4ng th\u1ee9c sau:<\/p>\n

V\u1ed1n c\u1ed5 \u0111\u00f4ng = T\u1ed5ng t\u00e0i s\u1ea3n – T\u1ed5ng n\u1ee3<\/p>\n

– V\u1ed1n c\u1ed5 \u0111\u00f4ng \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb hai ngu\u1ed3n ch\u00ednh:<\/p>\n

+ M\u1ed9t l\u00e0 s\u1ed1 ti\u1ec1n c\u00e1c c\u1ed5 \u0111\u00f4ng \u0111\u00f3ng g\u00f3p, \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty v\u00e0 t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 b\u1ed5 sung ti\u1ebfp theo sau \u0111\u00f3.<\/p>\n

+ Hai l\u00e0 s\u1ed1 l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i m\u00e0 c\u00f4ng ty c\u00f3 \u0111\u01b0\u1ee3c trong su\u1ed1t qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng. Ngu\u1ed3n n\u00e0y th\u01b0\u1eddng chi\u1ebfm t\u1ec9<\/span> tr\u1ecdng l\u1edbn trong t\u1ed5ng s\u1ed1 v\u1ed1n c\u1ed5 \u0111\u00f4ng.<\/p>\n

S\u1ef1 thay \u0111\u1ed5i c\u1ee7a v\u1ed1n c\u1ed5 \u0111\u00f4ng<\/font><\/h3>\n

(1) V\u1ed1n c\u1ed5 \u0111\u00f4ng c\u1ee7a m\u1ed9t c\u00f4ng ty s\u1ebd t\u0103ng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n

–<\/span>\u00a0Ph\u00e1t h\u00e0nh th\u00eam c\u1ed5 phi\u1ebfu<\/p>\n

–<\/span>\u00a0T\u0103ng t\u00e0i s\u1ea3n c\u00f4ng ty<\/p>\n

–<\/span>\u00a0Gi\u1ea3m n\u1ee3<\/p>\n

–<\/span>\u00a0Ghi nh\u1eadn l\u00e3i<\/p>\n

(2) V\u1ed1n c\u1ed5 \u0111\u00f4ng c\u1ee7a m\u1ed9t c\u00f4ng ty s\u1ebd gi\u1ea3m trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/p>\n

–<\/span>\u00a0C\u1ed5 phi\u1ebfu \u0111ang l\u01b0u h\u00e0nh tr\u00ean th\u1ecb tr\u01b0\u1eddng b\u1ecb ch\u00ednh c\u00f4ng ty mua l\u1ea1i<\/p>\n

–<\/span>\u00a0T\u00e0i s\u1ea3n gi\u1ea3m<\/p>\n

–<\/span>\u00a0N\u1ee3 t\u0103ng<\/p>\n

–<\/span>\u00a0Thanh to\u00e1n c\u1ed5\u00a0t\u1ee9c cho c\u1ed5 \u0111\u00f4ng<\/p>\n

–<\/span>\u00a0Ghi nh\u1eadn l\u1ed7<\/p>\n

Nh\u01b0 v\u1eady, v\u1ed1n c\u1ed5 \u0111\u00f4ng kh\u00f4ng ph\u1ea3i ch\u1ec9 l\u00e0 to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n m\u00e0 c\u00e1c c\u1ed5 \u0111\u00f4ng \u0111\u00f3ng g\u00f3p v\u00e0o cho c\u00f4ng ty theo nh\u01b0 \u00fd b\u1ea1n hi\u1ec3u m\u00e0 c\u00f2n \u0111\u01b0\u1ee3c t\u0103ng th\u00eam trong su\u1ed1t qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: C\u1ed5 \u0111\u00f4ng v\u00e0 v\u1ed1n c\u1ed5 \u0111\u00f4ng, \u1ee6y ban Ch\u1ee9ng kho\u00e1n Nh\u00e0 n\u01b0\u1edbc; Investopedia)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n V\u1ed1n c\u1ed5 \u0111\u00f4ng (ti\u1ebfng Anh: Shareholders’ equity, vi\u1ebft t\u1eaft: SE) l\u00e0 quy\u1ec1n l\u1ee3i c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng ty trong kh\u1ed1i t\u00e0i s\u1ea3n chung sau khi \u0111\u00e3 kh\u1ea5u tr\u1eeb \u0111i t\u1ea5t c\u1ea3 c\u00e1c ngh\u0129a v\u1ee5 n\u1ee3.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[417],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/30914"}],"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=30914"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/30914\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=30914"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=30914"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=30914"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}