{"id":34190,"date":"2023-12-08T03:51:37","date_gmt":"2023-12-08T03:51:37","guid":{"rendered":"https:\/\/masterskills.org\/blog\/thu-thuat-big-bath-trong-ke-toan-la-gi.html"},"modified":"2023-12-23T20:55:58","modified_gmt":"2023-12-23T13:55:58","slug":"thu-thuat-big-bath-trong-ke-toan-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/thu-thuat-big-bath-trong-ke-toan-la-gi.html","title":{"rendered":"Th\u1ee7 thu\u1eadt Big Bath trong k\u1ebf to\u00e1n l\u00e0 g\u00ec?"},"content":{"rendered":"<div class=\"vnbcbc-body vceditor-content wi-active\" data-role=\"content\">\n<figure class=\"VCSortableInPreviewMode noCaption\" type=\"Photo\" style=\"\">\n<div><\/div><figcaption class=\"PhotoCMS_Caption\">\n<p data-placeholder=\"[Nh\u1eadp ch\u00fa th\u00edch \u1ea3nh]\" class=\"NLPlaceholderShow\">\n<\/figcaption><\/figure>\n<h2><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">Big Bath<\/font><\/h2>\n<p><b>Kh\u00e1i ni\u1ec7m<\/b><\/p>\n<p><b>Big bath<\/b> l\u00e0 m\u1ed9t thu\u1eadt ng\u1eef k\u1ebf to\u00e1n ch\u1ec9 vi\u1ec7c \u0111\u1ed9i ng\u0169 qu\u1ea3n l\u00ed c\u1ee7a c\u00f4ng ty c\u1ed1 t\u00ecnh thao t\u00fang b\u00e1o c\u00e1o thu nh\u1eadp \u0111\u1ec3 l\u00e0m cho k\u1ebft qu\u1ea3 \u0111\u00e3 x\u1ea5u tr\u00f4ng c\u00f2n x\u1ea5u h\u01a1n, \u0111\u1ec3 khi nh\u00ecn v\u00e0o k\u1ebft qu\u1ea3 t\u01b0\u01a1ng lai s\u1ebd th\u1ea5y t\u1ed1t h\u01a1n h\u1eb3n. N\u00f3 th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong m\u1ed9t n\u0103m c\u00f3 k\u1ebft qu\u1ea3 kinh doanh k\u00e9m kh\u1ea3 quan, r\u1ed3i sau \u0111\u00f3 c\u00f4ng ty c\u00f3 th\u1ec3 n\u00e2ng cao thu nh\u1eadp c\u1ee7a n\u0103m ti\u1ebfp theo m\u1ed9t c\u00e1ch gi\u1ea3 t\u1ea1o.\u00a0<\/p>\n<p>Th\u1ee7 thu\u1eadt big bath c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn s\u1ef1 gia t\u0103ng l\u1edbn v\u1ec1 b\u1ec1 ngo\u00e0i c\u1ee7a thu nh\u1eadp trong t\u01b0\u01a1ng lai. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 mang l\u1ea1i m\u1ed9t ph\u1ea7n l\u1ee3i \u00edch l\u1edbn h\u01a1n cho c\u00e1c gi\u00e1m \u0111\u1ed1c \u0111i\u1ec1u h\u00e0nh. C\u00e1c CEO m\u1edbi \u0111\u00f4i khi s\u1eed d\u1ee5ng big bath \u0111\u1ec3 c\u00f3 th\u1ec3 \u0111\u1ed5 l\u1ed7i cho hi\u1ec7u su\u1ea5t c\u1ee7a c\u00f4ng ty k\u00e9m do CEO c\u0169 v\u00e0 nh\u1eadn l\u1ea5y c\u00f4ng tr\u1ea1ng cho nh\u1eefng c\u1ea3i ti\u1ebfn trong n\u0103m t\u1edbi.\u00a0<\/p>\n<p>Khi thu nh\u1eadp \u0111\u01b0\u1ee3c \u1ea3nh h\u01b0\u1edfng t\u00edch c\u1ef1c b\u1edfi big bath trong t\u01b0\u01a1ng lai, gi\u00e1 c\u1ed5 phi\u1ebfu c\u00f3 th\u1ec3 ph\u1ee5c h\u1ed3i v\u00e0 giao d\u1ecbch th\u1eadm ch\u00ed cao h\u01a1n so v\u1edbi vi\u1ec7c kh\u00f4ng thao t\u00fang k\u1ebf to\u00e1n.\u00a0<\/p>\n<p>Chi\u1ebfn thu\u1eadt n\u00e0y kh\u00f4ng b\u1ecb coi l\u00e0 b\u1ea5t h\u1ee3p ph\u00e1p v\u00ec n\u00f3 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch kh\u00f4n kh\u00e9o trong ranh gi\u1edbi c\u1ee7a c\u00e1c qui t\u1eafc k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh; tuy nhi\u00ean, n\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 tr\u00e1i v\u1edbi \u0111\u1ea1o \u0111\u1ee9c.\u00a0<\/p>\n<h3><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">V\u00ed d\u1ee5 v\u1ec1 th\u1ee7 thu\u1eadt big bath<\/font><\/h3>\n<p>N\u1ebfu m\u1ed9t CEO k\u1ebft lu\u1eadn c\u00e1c m\u1ee5c ti\u00eau doanh thu t\u1ed1i thi\u1ec3u kh\u00f4ng th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong m\u1ed9t n\u0103m nh\u1ea5t \u0111\u1ecbnh, anh ta c\u00f3 \u0111\u1ed9ng c\u01a1 \u0111\u1ec3 chuy\u1ec3n thu nh\u1eadp t\u1eeb hi\u1ec7n t\u1ea1i sang t\u01b0\u01a1ng lai v\u00ec kho\u1ea3n \u0111\u1ec1n b\u00f9 c\u1ee7a CEO kh\u00f4ng thay \u0111\u1ed5i cho d\u00f9 anh ta c\u00f3 b\u1ecf l\u1ee1 m\u1ee5c ti\u00eau \u00edt hay nhi\u1ec1u.\u00a0<\/p>\n<p>CEO c\u00f3 th\u1ec3 chuy\u1ec3n l\u1ee3i nhu\u1eadn v\u1ec1 tr\u01b0\u1edbc theo nhi\u1ec1u c\u00e1ch nh\u01b0 tr\u1ea3 tr\u01b0\u1edbc c\u00e1c chi ph\u00ed, x\u00f3a s\u1ed5 ho\u1eb7c tr\u00ec ho\u00e3n vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c kho\u1ea3n ph\u1ea3i thu. B\u1eb1ng c\u00e1ch th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p n\u00e0y, CEO t\u0103ng c\u01a1 h\u1ed9i nh\u1eadn \u0111\u01b0\u1ee3c m\u1ed9t kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 v\u00e0o n\u0103m ti\u1ebfp theo.\u00a0<\/p>\n<p>C\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u1eddng ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi t\u00ecnh tr\u1ea1ng n\u1ee3 qu\u00e1 h\u1ea1n v\u00e0 t\u1ec9 l\u1ec7 v\u1ee1 n\u1ee3 \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n vay khi n\u1ec1n kinh t\u1ebf r\u01a1i v\u00e0o giai \u0111o\u1ea1n suy tho\u00e1i v\u00e0 th\u1ea5t nghi\u1ec7p t\u0103ng. C\u00e1c ng\u00e2n h\u00e0ng n\u00e0y th\u01b0\u1eddng x\u00f3a c\u00e1c kho\u1ea3n vay tr\u01b0\u1edbc c\u00e1c kho\u1ea3n l\u1ed7 \u0111\u00e3 \u0111\u01b0\u1ee3c d\u1ef1 t\u00ednh v\u00e0 t\u1ea1o ra kho\u1ea3n d\u1ef1 tr\u1eef t\u1ed5n th\u1ea5t cho vay.\u00a0<\/p>\n<p>M\u1ed9t ng\u00e2n h\u00e0ng l\u00e0m vi\u1ec7c c\u00f3 hi\u1ec7u qu\u1ea3 c\u00f3 th\u1ec3 t\u1ea1o ra m\u1ed9t v\u1ee5 big bath l\u1edbn v\u00e0 tho\u1ea3i m\u00e1i v\u1edbi kho\u1ea3n d\u1ef1 tr\u1eef t\u1ed5n th\u1ea5t cho vay v\u00ec thu nh\u1eadp c\u1ee7a n\u00f3 \u0111\u00e3 b\u1ecb t\u1ed5n th\u01b0\u01a1ng b\u1edfi th\u1eddi k\u00ec kinh t\u1ebf kh\u00f3 kh\u0103n.\u00a0<\/p>\n<p>Khi n\u1ec1n kinh t\u1ebf ph\u1ee5c h\u1ed3i v\u00e0 c\u00e1c kho\u1ea3n cho vay \u0111\u01b0\u1ee3c thanh to\u00e1n \u0111\u00fang h\u1ea1n v\u00e0 v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn h\u01a1n, ng\u00e2n h\u00e0ng c\u00f3 th\u1ec3 \u0111\u1ea3o ng\u01b0\u1ee3c c\u00e1c kho\u1ea3n l\u1ed7 trong d\u1ef1 tr\u1eef t\u1ed5n th\u1ea5t cho vay kh\u00f4ng \u0111\u01b0\u1ee3c nh\u1eadn ra tr\u01b0\u1edbc \u0111\u00f3, v\u00e0 t\u0103ng thu nh\u1eadp trong qu\u00ed sau. Ng\u01b0\u1eddi qu\u1ea3n l\u00ed c\u00f3 th\u1ec3 h\u01b0\u1edfng l\u1ee3i v\u1edbi m\u1ee9c th\u01b0\u1edfng cao h\u01a1n v\u00e0 gi\u00e1 c\u1ed5 phi\u1ebfu c\u1ee7a ng\u00e2n h\u00e0ng c\u00f3 th\u1ec3 ph\u1ee5c h\u1ed3i sau khi gi\u1ea3m trong th\u1eddi gian t\u00e0i ch\u00ednh kh\u00f3 kh\u0103n tr\u01b0\u1edbc \u0111\u00f3.\u00a0<\/p>\n<p>(Theo <i>Investopedia<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"vnbcbc-sapo\" data-role=\"sapo\">\n                            Big bath l\u00e0 m\u1ed9t thu\u1eadt ng\u1eef k\u1ebf to\u00e1n ch\u1ec9 vi\u1ec7c \u0111\u1ed9i ng\u0169 qu\u1ea3n l\u00ed c\u1ee7a c\u00f4ng ty c\u1ed1 t\u00ecnh thao t\u00fang b\u00e1o c\u00e1o thu nh\u1eadp \u0111\u1ec3 l\u00e0m cho k\u1ebft qu\u1ea3 \u0111\u00e3 x\u1ea5u tr\u00f4ng c\u00f2n x\u1ea5u h\u01a1n, \u0111\u1ec3 khi nh\u00ecn v\u00e0o k\u1ebft qu\u1ea3 t\u01b0\u01a1ng lai s\u1ebd th\u1ea5y t\u1ed1t h\u01a1n h\u1eb3n.\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\/34190"}],"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=34190"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34190\/revisions"}],"predecessor-version":[{"id":67892,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34190\/revisions\/67892"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34190"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34190"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34190"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}