{"id":34130,"date":"2023-12-08T03:49:19","date_gmt":"2023-12-08T03:49:19","guid":{"rendered":"https:\/\/masterskills.org\/blog\/phuong-phap-von-co-phan-equity-method-la-gi-vi-du-ve-phuong-phap-von-co-phan.html"},"modified":"2023-12-23T20:55:46","modified_gmt":"2023-12-23T13:55:46","slug":"phuong-phap-von-co-phan-equity-method-la-gi-vi-du-ve-phuong-phap-von-co-phan","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/phuong-phap-von-co-phan-equity-method-la-gi-vi-du-ve-phuong-phap-von-co-phan.html","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n c\u1ed5 ph\u1ea7n (Equity Method) l\u00e0 g\u00ec? V\u00ed d\u1ee5 v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n c\u1ed5 ph\u1ea7n"},"content":{"rendered":"
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(\u1ea2nh minh h\u1ecda: Investopedia)<\/p>\n<\/figcaption><\/figure>\n

Ph\u01b0\u01a1ng<\/font> ph\u00e1p v\u1ed1n c\u1ed5 ph\u1ea7n<\/span><\/font><\/font><\/h2>\n

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

Ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n c\u1ed5 ph\u1ea7n<\/span> <\/b>trong ti\u1ebfng Anh l\u00e0 Equity Method.<\/b><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n c\u1ed5 ph\u1ea7n<\/span><\/b> l\u00e0 m\u1ed9t k\u0129 thu\u1eadt k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng b\u1edfi m\u1ed9t c\u00f4ng ty \u0111\u1ec3 ghi l\u1ea1i l\u1ee3i nhu\u1eadn ki\u1ebfm \u0111\u01b0\u1ee3c th\u00f4ng qua kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o m\u1ed9t c\u00f4ng ty kh\u00e1c. V\u1edbi ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, c\u00f4ng ty \u0111\u1ea7u t\u01b0 b\u00e1o c\u00e1o doanh thu m\u00e0 c\u00f4ng ty nh\u1eadn \u0111\u1ea7u t\u01b0 ki\u1ebfm \u0111\u01b0\u1ee3c tr\u00ean b\u00e1o c\u00e1o thu nh\u1eadp c\u1ee7a m\u00ecnh, theo t\u1ec9 l\u1ec7 t\u01b0\u01a1ng \u1ee9ng v\u1edbi kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u1ed1n v\u00e0o c\u00f4ng ty nh\u1eadn \u0111\u1ea7u t\u01b0.<\/p>\n

Hi\u1ec3u v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n c\u1ed5 ph\u1ea7n<\/span><\/font><\/h3>\n

Ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n c\u1ed5 ph\u1ea7n<\/span> l\u00e0 k\u0129 thu\u1eadt ti\u00eau chu\u1ea9n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi c\u00f4ng ty \u0111\u1ea7u t\u01b0 c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn c\u00f4ng ty nh\u1eadn \u0111\u1ea7u t\u01b0. Khi m\u1ed9t c\u00f4ng ty n\u1eafm gi\u1eef kho\u1ea3ng 20% \u0111\u1ebfn 50% c\u1ed5 phi\u1ebfu c\u1ee7a c\u00f4ng ty kh\u00e1c, n\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3. C\u00e1c c\u00f4ng ty c\u00f3 c\u1ed5 ph\u1ea7n d\u01b0\u1edbi 20% trong m\u1ed9t c\u00f4ng ty kh\u00e1c c\u0169ng c\u00f3 th\u1ec3 c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3, trong tr\u01b0\u1eddng h\u1ee3p \u0111\u00f3 h\u1ecd c\u0169ng c\u1ea7n s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n c\u1ed5 ph\u1ea7n<\/span>.\u00a0<\/p>\n

\u1ea2nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a l\u00e0 quy\u1ec1n tham gia c\u1ee7a c\u00f4ng ty \u0111\u1ea7u t\u01b0 v\u00e0o vi\u1ec7c \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh v\u1ec1 ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh v\u00e0 ch\u00ednh s\u00e1ch ho\u1ea1t \u0111\u1ed9ng c\u1ee7a b\u00ean \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 nh\u01b0ng kh\u00f4ng ki\u1ec3m so\u00e1t ho\u1eb7c \u0111\u1ed3ng ki\u1ec3m so\u00e1t c\u00e1c ch\u00ednh s\u00e1ch \u0111\u00f3. Quy\u1ec1n l\u1ef1c n\u00e0y bao g\u1ed3m \u0111\u1ea1i di\u1ec7n trong ban gi\u00e1m \u0111\u1ed1c, tham gia x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch v\u00e0 trao \u0111\u1ed5i nh\u00e2n s\u1ef1 qu\u1ea3n l\u00ed.<\/p>\n

C\u00e1ch ghi doanh thu v\u00e0 thay \u0111\u1ed5i t\u00e0i s\u1ea3n theo ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n c\u1ed5 ph\u1ea7n<\/span><\/font><\/h3>\n

Ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n c\u1ed5 ph\u1ea7n<\/span> th\u1eeba nh\u1eadn m\u1ed1i quan h\u1ec7 kinh t\u1ebf t\u1ed3n t\u1ea1i gi\u1eefa hai ch\u1ee7 th\u1ec3. C\u00f4ng ty \u0111\u1ea7u t\u01b0 ghi l\u1ea1i ph\u1ea7n thu nh\u1eadp c\u1ee7a c\u00f4ng ty nh\u1eadn \u0111\u1ea7u t\u01b0 d\u01b0\u1edbi d\u1ea1ng doanh thu t\u1eeb \u0111\u1ea7u t\u01b0 tr\u00ean b\u00e1o c\u00e1o thu nh\u1eadp. V\u00ed d\u1ee5: n\u1ebfu m\u1ed9t c\u00f4ng ty s\u1edf h\u1eefu 25% c\u00f4ng ty kh\u00e1c c\u00f3 thu nh\u1eadp r\u00f2ng 1 tri\u1ec7u \u0111\u00f4 la, c\u00f4ng ty b\u00e1o c\u00e1o thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 250.000 \u0111\u00f4 la theo ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n c\u1ed5 ph\u1ea7n<\/span>.<\/p>\n

Khi c\u00f4ng ty \u0111\u1ea7u t\u01b0 c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty nh\u1eadn \u0111\u1ea7u t\u01b0, n\u00f3 c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0 c\u1ee7a c\u00f4ng ty \u0111\u1ea7u t\u01b0. C\u00f4ng ty \u0111\u1ea7u t\u01b0 ghi nh\u1eadn kho\u1ea3n \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u v\u00e0o c\u1ed5 phi\u1ebfu c\u1ee7a c\u00f4ng ty th\u1ee9 hai nh\u01b0 m\u1ed9t t\u00e0i s\u1ea3n v\u1edbi gi\u00e1 g\u1ed1c. Theo ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n c\u1ed5 ph\u1ea7n<\/span>, gi\u00e1 tr\u1ecb c\u1ee7a kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ecbnh k\u00ec \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c thay \u0111\u1ed5i v\u1ec1 gi\u00e1 tr\u1ecb. \u0110i\u1ec1u ch\u1ec9nh c\u0169ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi c\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c chi tr\u1ea3 cho c\u00e1c c\u1ed5 \u0111\u00f4ng.<\/p>\n

S\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n c\u1ed5 ph\u1ea7n<\/span>, m\u1ed9t c\u00f4ng ty b\u00e1o c\u00e1o gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u1ed9c l\u1eadp v\u1edbi b\u1ea5t k\u00ec thay \u0111\u1ed5i gi\u00e1 tr\u1ecb n\u00e0o tr\u00ean th\u1ecb tr\u01b0\u1eddng. V\u1edbi \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn c\u00e1c ch\u00ednh s\u00e1ch \u0111i\u1ec1u h\u00e0nh v\u00e0 t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t c\u00f4ng ty kh\u00e1c, c\u00f4ng ty \u0111\u1ea7u t\u01b0 \u0111ang \u0111\u1eb7t c\u01a1 s\u1edf gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0 c\u1ee7a m\u00ecnh v\u00e0o nh\u1eefng thay \u0111\u1ed5i v\u1ec1 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng c\u1ee7a c\u00f4ng ty \u0111\u00f3 t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, t\u00e0i ch\u00ednh v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng. V\u00ed d\u1ee5, khi c\u00f4ng ty \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 b\u00e1o c\u00e1o l\u1ed7 r\u00f2ng, c\u00f4ng ty \u0111\u1ea7u t\u01b0 ghi l\u1ea1i ph\u1ea7n l\u1ed7 c\u1ee7a h\u1ecd l\u00e0 “kho\u1ea3n l\u1ed7 \u0111\u1ea7u t\u01b0” tr\u00ean b\u00e1o c\u00e1o thu nh\u1eadp, \u0111i\u1ec1u n\u00e0y c\u0169ng l\u00e0m gi\u1ea3m gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/p>\n

Khi c\u00f4ng ty \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng ti\u1ec1n m\u1eb7t, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng c\u1ee7a n\u00f3 s\u1ebd gi\u1ea3m. S\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n c\u1ed5 ph\u1ea7n<\/span>, c\u00f4ng ty \u0111\u1ea7u t\u01b0 nh\u1eadn c\u1ed5 t\u1ee9c ghi nh\u1eadn s\u1ef1 gia t\u0103ng s\u1ed1 d\u01b0 ti\u1ec1n m\u1eb7t c\u1ee7a m\u00ecnh, nh\u01b0ng trong khi \u0111\u00f3, b\u00e1o c\u00e1o gi\u1ea3m gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a kho\u1ea3n \u0111\u1ea7u t\u01b0. C\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh kh\u00e1c \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng c\u1ee7a c\u00f4ng ty nh\u1eadn \u0111\u1ea7u t\u01b0 s\u1ebd c\u00f3 t\u00e1c \u0111\u1ed9ng t\u01b0\u01a1ng t\u1ef1 \u0111\u1ebfn gi\u00e1 tr\u1ecb c\u1ed5 ph\u1ea7n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u00f4ng ty \u0111\u1ea7u t\u01b0. <\/p>\n

V\u00ed d\u1ee5 v\u1ec1 Ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n c\u1ed5 ph\u1ea7n<\/span><\/font><\/h3>\n

V\u00ed d\u1ee5: gi\u1ea3 s\u1eed c\u00f4ng ty ABC mua 25% c\u1ee7a c\u00f4ng ty XYZ v\u1edbi gi\u00e1 200.000 \u0111\u00f4 la. V\u00e0o cu\u1ed1i n\u0103m \u0111\u1ea7u ti\u00ean, XYZ Corp b\u00e1o c\u00e1o thu nh\u1eadp r\u00f2ng 50.000 \u0111\u00f4 la v\u00e0 tr\u1ea3 c\u1ed5 t\u1ee9c 10.000 \u0111\u00f4 la cho c\u00e1c c\u1ed5 \u0111\u00f4ng. T\u1ea1i th\u1eddi \u0111i\u1ec3m mua, c\u00f4ng ty ABC ghi n\u1ee3 v\u1edbi s\u1ed1 ti\u1ec1n 200.000 \u0111\u00f4 la v\u00e0o kho\u1ea3n “\u0110\u1ea7u t\u01b0 v\u00e0o XYZ” trong t\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n v\u00e0 ghi c\u00f3 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u00e0o kho\u1ea3n ti\u1ec1n m\u1eb7t.<\/p>\n

Cu\u1ed1i n\u0103m, c\u00f4ng ty ABC ghi n\u1ee3 v\u1edbi s\u1ed1 ti\u1ec1n 12.500 \u0111\u00f4 la (25% c\u1ee7a kho\u1ea3n thu nh\u1eadp r\u00f2ng 50.000 \u0111\u00f4 la) v\u00e0o kho\u1ea3n “\u0110\u1ea7u t\u01b0 v\u00e0o XYZ” trong t\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n v\u00e0 ghi c\u00f3 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u00e0o kho\u1ea3n doanh thu \u0111\u1ea7u t\u01b0. Ngo\u00e0i ra, c\u00f4ng ty ABC ghi n\u1ee3 s\u1ed1 ti\u1ec1n 2.500 \u0111\u00f4 la (25% t\u1eeb kho\u1ea3n chia c\u1ed5 t\u1ee9c 10.000 \u0111\u00f4 la) v\u00e0o kho\u1ea3n ti\u1ec1n m\u1eb7t trong t\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n v\u00e0 ghi c\u00f3 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u00e0o kho\u1ea3n “\u0110\u1ea7u t\u01b0 v\u00e0o XYZ”. Ghi n\u1ee3 cho kho\u1ea3n \u0111\u1ea7u t\u01b0 l\u00e0m t\u0103ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, trong khi ghi c\u00f3 cho kho\u1ea3n \u0111\u1ea7u t\u01b0 l\u00e0m gi\u1ea3m n\u00f3.<\/p>\n

S\u1ed1 d\u01b0 m\u1edbi trong t\u00e0i kho\u1ea3n “\u0110\u1ea7u t\u01b0 v\u00e0o XYZ” l\u00e0 210.000 \u0111\u00f4 la. Doanh thu \u0111\u1ea7u t\u01b0 12.500 \u0111\u00f4 la s\u1ebd xu\u1ea5t hi\u1ec7n tr\u00ean b\u00e1o c\u00e1o thu nh\u1eadp c\u1ee7a ABC. S\u1ed1 d\u01b0 210.000 \u0111\u00f4 la m\u1edbi trong t\u00e0i kho\u1ea3n \u0111\u1ea7u t\u01b0 s\u1ebd xu\u1ea5t hi\u1ec7n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a ABC. Kho\u1ea3n ti\u1ec1n m\u1eb7t 197.500 \u0111\u00f4 la \u0111\u01b0\u1ee3c thanh to\u00e1n trong n\u0103m (mua 200.000 \u0111\u00f4 la – nh\u1eadn c\u1ed5 t\u1ee9c 2.500 \u0111\u00f4 la) s\u1ebd xu\u1ea5t hi\u1ec7n trong d\u00f2ng ti\u1ec1n t\u1eeb ph\u1ea7n ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 c\u1ee7a b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.<\/p>\n

(Theo Investopedia<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n c\u1ed5 ph\u1ea7n (ti\u1ebfng Anh: Equity Method) l\u00e0 m\u1ed9t k\u0129 thu\u1eadt k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng b\u1edfi m\u1ed9t c\u00f4ng ty \u0111\u1ec3 ghi l\u1ea1i l\u1ee3i nhu\u1eadn ki\u1ebfm \u0111\u01b0\u1ee3c th\u00f4ng qua kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o m\u1ed9t c\u00f4ng ty kh\u00e1c.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34130"}],"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=34130"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34130\/revisions"}],"predecessor-version":[{"id":67863,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34130\/revisions\/67863"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34130"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34130"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34130"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}