{"id":34136,"date":"2023-12-08T03:49:34","date_gmt":"2023-12-08T03:49:34","guid":{"rendered":"https:\/\/masterskills.org\/blog\/he-so-ke-toan-accounting-ratio-la-gi-hieu-ve-he-so-ke-toan.html"},"modified":"2023-12-08T03:49:34","modified_gmt":"2023-12-08T03:49:34","slug":"he-so-ke-toan-accounting-ratio-la-gi-hieu-ve-he-so-ke-toan","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/he-so-ke-toan-accounting-ratio-la-gi-hieu-ve-he-so-ke-toan.html","title":{"rendered":"H\u1ec7 s\u1ed1 k\u1ebf to\u00e1n (Accounting Ratio) l\u00e0 g\u00ec? Hi\u1ec3u v\u1ec1 h\u1ec7 s\u1ed1 k\u1ebf to\u00e1n"},"content":{"rendered":"<div class=\"vnbcbc-body vceditor-content wi-active\" data-role=\"content\">\n<figure class=\"VCSortableInPreviewMode\" type=\"Photo\" style=\"\">\n<div><img decoding=\"async\" src=\"https:\/\/masterskills.org\/blog\/wp-content\/uploads\/\/12\/mon-qua-tang-ban-2-1588842555848910808424.png\" id=\"img_182781716764205056\" w=\"1600\" h=\"1000\" alt=\"H\u1ec7 s\u1ed1 k\u1ebf to\u00e1n (Accounting Ratio) l\u00e0 g\u00ec? Hi\u1ec3u v\u1ec1 h\u1ec7 s\u1ed1 k\u1ebf to\u00e1n - \u1ea2nh 1.\" title=\"H\u1ec7 s\u1ed1 k\u1ebf to\u00e1n (Accounting Ratio) l\u00e0 g\u00ec? Hi\u1ec3u v\u1ec1 h\u1ec7 s\u1ed1 k\u1ebf to\u00e1n - \u1ea2nh 1.\" rel=\"lightbox\" photoid=\"182781716764205056\" type=\"photo\" style=\"max-width:100%;\" data-original=\"https:\/\/masterskills.org\/blog\/wp-content\/uploads\/\/12\/mon-qua-tang-ban-2-1588842555848910808424.png\" width=\"\" height=\"\"><\/div><figcaption class=\"PhotoCMS_Caption\">\n<p data-placeholder=\"[nh\u1eadp ch\u00fa th\u00edch]\">H\u00ecnh minh h\u1ecda<\/p>\n<\/figcaption><\/figure>\n<h2><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">H\u1ec7 s\u1ed1 k\u1ebf to\u00e1n (Accounting Ratio)<\/font><\/h2>\n<p><b>Kh\u00e1i ni\u1ec7m<\/b><\/p>\n<p><b>H\u1ec7 s\u1ed1 k\u1ebf to\u00e1n <\/b>trong ti\u1ebfng Anh l\u00e0 <b>Accounting Ratio<\/b>.<\/p>\n<p>C\u00e1c h\u1ec7 s\u1ed1 k\u1ebf to\u00e1n, m\u1ed9t t\u1eadp h\u1ee3p con c\u1ee7a c\u00e1c h\u1ec7 s\u1ed1 t\u00e0i ch\u00ednh quan tr\u1ecdng, l\u00e0 m\u1ed9t nh\u00f3m c\u00e1c s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111o l\u01b0\u1eddng s\u1ef1 hi\u1ec7u qu\u1ea3 v\u00e0 l\u1ee3i nhu\u1eadn c\u1ee7a m\u1ed9t c\u00f4ng ty d\u1ef1a tr\u00ean c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Ch\u00fang cung c\u1ea5p m\u1ed9t c\u00e1ch th\u1ec3 hi\u1ec7n m\u1ed1i quan h\u1ec7 gi\u1eefa m\u1ed9t \u0111i\u1ec3m d\u1eef li\u1ec7u k\u1ebf to\u00e1n v\u1edbi \u0111i\u1ec3m kh\u00e1c v\u00e0 l\u00e0 c\u01a1 s\u1edf c\u1ee7a ph\u00e2n t\u00edch t\u1ec9 l\u1ec7.<\/p>\n<h3><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">Hi\u1ec3u v\u1ec1 h\u1ec7 s\u1ed1 k\u1ebf to\u00e1n<\/font><\/h3>\n<p><span>H\u1ec7 s\u1ed1 k\u1ebf to\u00e1n<\/span> so s\u00e1nh hai chi ti\u1ebft \u0111\u01a1n h\u00e0ng trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty, c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c t\u1ea1o th\u00e0nh t\u1eeb b\u00e1o c\u00e1o thu nh\u1eadp, b\u1ea3ng c\u00e2n \u0111\u1ed1i v\u00e0 b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7. C\u00e1c t\u1ef7 l\u1ec7 n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 c\u00e1c nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n c\u1ee7a c\u00f4ng ty v\u00e0 cung c\u1ea5p th\u00f4ng tin v\u1ec1 hi\u1ec7u su\u1ea5t c\u1ee7a c\u00f4ng ty trong qu\u00fd ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh v\u1eeba qua.<\/p>\n<p>V\u00ed d\u1ee5 v\u1ec1 c\u00e1c h\u1ec7 s\u1ed1 t\u00e0i ch\u00ednh bao g\u1ed3m: T\u1ec9 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p, Bi\u00ean l\u1ee3i nhu\u1eadn ho\u1ea1t \u0111\u1ed9ng, H\u1ec7 s\u1ed1 n\u1ee3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, t\u1ec9 l\u1ec7 thanh to\u00e1n nhanh, t\u1ec9 l\u1ec7 chi tr\u1ea3.<\/p>\n<p>M\u1ed7i t\u1ec9 l\u1ec7 n\u00e0y \u0111\u00f2i h\u1ecfi d\u1eef li\u1ec7u g\u1ea7n nh\u1ea5t \u0111\u1ec3 ph\u1ea3n \u00e1nh \u0111\u00fang t\u00ecnh h\u00ecnh.<\/p>\n<h4><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">V\u00ed d\u1ee5 v\u1ec1 h\u1ec7 s\u1ed1 k\u1ebf to\u00e1n<\/font><\/h4>\n<p><b>T\u1ec9 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p v\u00e0 bi\u00ean l\u1ee3i nhu\u1eadn ho\u1ea1t \u0111\u1ed9ng<\/b><\/p>\n<p>B\u00e1o c\u00e1o thu nh\u1eadp ch\u1ee9a th\u00f4ng tin v\u1ec1 doanh thu, chi ph\u00ed v\u00e0 thu nh\u1eadp r\u00f2ng c\u1ee7a c\u00f4ng ty. N\u00f3 c\u0169ng cung c\u1ea5p m\u1ed9t c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 thu nh\u1eadp tr\u00ean m\u1ed7i c\u1ed5 phi\u1ebfu v\u00e0 s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu \u0111ang l\u01b0u h\u00e0nh \u0111\u1ec3 t\u00ednh to\u00e1n. \u0110\u00e2y l\u00e0 m\u1ed9t trong s\u1ed1 nh\u1eefng \u0111i\u1ec3m ph\u00e2n t\u00edch d\u1eef li\u1ec7u ph\u1ed5 bi\u1ebfn nh\u1ea5t m\u00e0 c\u00e1c nh\u00e0 ph\u00e2n t\u00edch s\u1eed d\u1ee5ng kh\u1eb3ng \u0111\u1ecbnh l\u1ee3i nhu\u1eadn c\u1ee7a c\u00f4ng ty.<\/p>\n<p>L\u1ee3i nhu\u1eadn g\u1ed9p t\u00ednh theo ph\u1ea7n tr\u0103m doanh thu \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 t\u1ec9 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p. N\u00f3 \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch chia l\u1ee3i nhu\u1eadn g\u1ed9p cho doanh s\u1ed1. V\u00ed d\u1ee5: n\u1ebfu l\u1ee3i nhu\u1eadn g\u1ed9p l\u00e0 80.000 \u0111\u00f4 la v\u00e0 doanh thu l\u00e0 100.000 \u0111\u00f4 la, t\u1ec9 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p l\u00e0 80%.\u00a0<\/p>\n<p>L\u1ee3i nhu\u1eadn ho\u1ea1t \u0111\u1ed9ng theo t\u1ec9 l\u1ec7 ph\u1ea7n tr\u0103m c\u1ee7a doanh thu \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 t\u1ec9 su\u1ea5t l\u1ee3i nhu\u1eadn ho\u1ea1t \u0111\u1ed9ng. N\u00f3 \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch chia l\u1ee3i nhu\u1eadn ho\u1ea1t \u0111\u1ed9ng cho doanh s\u1ed1. V\u00ed d\u1ee5: n\u1ebfu l\u1ee3i nhu\u1eadn ho\u1ea1t \u0111\u1ed9ng l\u00e0 60.000 \u0111\u00f4 la v\u00e0 doanh thu l\u00e0 100.000 \u0111\u00f4 la, t\u1ec9 su\u1ea5t l\u1ee3i nhu\u1eadn ho\u1ea1t \u0111\u1ed9ng l\u00e0 60%.<\/p>\n<p><b>H\u1ec7 s\u1ed1 n\u1ee3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/b><\/p>\n<p>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n cung c\u1ea5p cho k\u1ebf to\u00e1n m\u1ed9t c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 c\u1ea5u tr\u00fac v\u1ed1n c\u1ee7a c\u00f4ng ty, m\u1ed9t trong nh\u1eefng c\u00f4ng c\u1ee5 quan tr\u1ecdng nh\u1ea5t l\u00e0 h\u1ec7 s\u1ed1 n\u1ee3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (D\/E). N\u00f3 \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch chia n\u1ee3 theo v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. V\u00ed d\u1ee5: n\u1ebfu m\u1ed9t c\u00f4ng ty c\u00f3 kho\u1ea3n n\u1ee3 l\u00e0 100.000 \u0111\u00f4 la v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu l\u00e0 50.000 \u0111\u00f4 la, h\u1ec7 s\u1ed1 n\u1ee3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu l\u00e0 2\/1.<\/p>\n<p><b>T\u1ec9 l\u1ec7 thanh to\u00e1n nhanh<\/b><\/p>\n<p>T\u1ec9 l\u1ec7 thanh to\u00e1n nhanh, l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 v\u1ec1 thanh kho\u1ea3n ng\u1eafn h\u1ea1n c\u1ee7a c\u00f4ng ty v\u00e0 \u0111o l\u01b0\u1eddng kh\u1ea3 n\u0103ng c\u1ee7a c\u00f4ng ty \u0111\u1ec3 \u0111\u00e1p \u1ee9ng c\u00e1c ngh\u0129a v\u1ee5 ng\u1eafn h\u1ea1n v\u1edbi c\u00e1c t\u00e0i s\u1ea3n c\u00f3 t\u00ednh thanh kho\u1ea3n cao nh\u1ea5t. B\u1edfi v\u00ec ch\u00fang ta ch\u1ec9 quan t\u00e2m \u0111\u1ebfn c\u00e1c t\u00e0i s\u1ea3n c\u00f3 t\u00ednh thanh kho\u1ea3n cao nh\u1ea5t, t\u1ec9 l\u1ec7 n\u00e0y lo\u1ea1i tr\u1eeb h\u00e0ng t\u1ed3n kho kh\u1ecfi t\u00e0i s\u1ea3n hi\u1ec7n t\u1ea1i.<\/p>\n<p><b>T\u1ec9 l\u1ec7 chi tr\u1ea3<\/b><\/p>\n<p>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 cung c\u1ea5p d\u1eef li\u1ec7u cho c\u00e1c t\u1ec9 l\u1ec7 giao d\u1ecbch v\u1edbi ti\u1ec1n m\u1eb7t. V\u00ed d\u1ee5: t\u1ec9 l\u1ec7 chi tr\u1ea3 l\u00e0 t\u1ec9 l\u1ec7 ph\u1ea7n tr\u0103m thu nh\u1eadp r\u00f2ng \u0111\u01b0\u1ee3c tr\u1ea3 cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0. C\u1ea3 c\u1ed5 t\u1ee9c v\u00e0 mua l\u1ea1i c\u1ed5 ph\u1ea7n \u0111\u1ec1u \u0111\u01b0\u1ee3c coi l\u00e0 chi tr\u1ea3 ti\u1ec1n m\u1eb7t v\u00e0 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ecm th\u1ea5y tr\u00ean b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.\u00a0<\/p>\n<p>V\u00ed d\u1ee5: n\u1ebfu c\u1ed5 t\u1ee9c l\u00e0 100.000 \u0111\u00f4 la, mua l\u1ea1i c\u1ed5 ph\u1ea7n l\u00e0 100.000 \u0111\u00f4 la v\u00e0 thu nh\u1eadp l\u00e0 400.000 \u0111\u00f4 la, t\u1ec9 l\u1ec7 chi tr\u1ea3 \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch chia 200.000 \u0111\u00f4 la cho 400.000 \u0111\u00f4 la, t\u1ee9c l\u00e0 50%.<\/p>\n<p><i>(T\u00e0i li\u1ec7u tham kh\u1ea3o: investopedia.com)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"vnbcbc-sapo\" data-role=\"sapo\">\n                            H\u1ec7 s\u1ed1 k\u1ebf to\u00e1n (ti\u1ebfng Anh: Accounting Ratio) l\u00e0 m\u1ed9t nh\u00f3m c\u00e1c s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111o l\u01b0\u1eddng s\u1ef1 hi\u1ec7u qu\u1ea3 v\u00e0 l\u1ee3i nhu\u1eadn c\u1ee7a m\u1ed9t c\u00f4ng ty d\u1ef1a tr\u00ean c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.\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\/34136"}],"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=34136"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34136\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34136"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34136"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34136"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}