{"id":34723,"date":"2023-12-08T04:15:20","date_gmt":"2023-12-08T04:15:20","guid":{"rendered":"https:\/\/masterskills.org\/blog\/von-chu-so-huu-equity-la-gi-cac-loai-von-chu-so-huu-chu-yeu-trong-bao-cao-tai-chinh.html"},"modified":"2023-12-23T20:58:10","modified_gmt":"2023-12-23T13:58:10","slug":"von-chu-so-huu-equity-la-gi-cac-loai-von-chu-so-huu-chu-yeu-trong-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/von-chu-so-huu-equity-la-gi-cac-loai-von-chu-so-huu-chu-yeu-trong-bao-cao-tai-chinh.html","title":{"rendered":"V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (Equity) l\u00e0 g\u00ec? C\u00e1c lo\u1ea1i v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu ch\u1ee7 y\u1ebfu trong B\u00e1o c\u00e1o t\u00e0i ch\u00ednh"},"content":{"rendered":"
\n
\n
<\/div>\n
\n

H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: investopedia.com)<\/p>\n<\/div>\n<\/div>\n

V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (Equity)<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/font><\/h3>\n

V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/b> hay c\u00f2n g\u1ecdi l\u00e0 t\u00e0i s\u1ea3n r\u00f2ng<\/b>; trong ti\u1ebfng Anh c\u00f3 m\u1ed9t s\u1ed1 c\u00e1ch g\u1ecdi l\u00e0 equity, owner’s equity\u00a0<\/b>hay stockhold’s equity.<\/b><\/p>\n

V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (Equity) l\u00e0 ph\u1ea7n c\u00f2n l\u1ea1i c\u1ee7a gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p sau khi b\u00f9 \u0111\u1eafp c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3.<\/p>\n

V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu l\u00e0 c\u00e1c ngu\u1ed3n v\u1ed1n thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p, c\u00e1c th\u00e0nh vi\u00ean trong c\u00f4ng ty li\u00ean doanh ho\u1eb7c c\u00e1c c\u1ed5 \u0111\u00f4ng trong c\u00f4ng ty c\u1ed5 ph\u1ea7n.\u00a0<\/p>\n

V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu l\u00e0 m\u1ed9t trong nh\u1eefng ngu\u1ed3n t\u00e0i tr\u1ee3 th\u01b0\u1eddng xuy\u00ean trong doanh nghi\u1ec7p, ch\u1ec9 khi \u0111\u01a1n v\u1ecb ng\u1eebng ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c ph\u00e1 s\u1ea3n m\u1edbi ph\u1ea3i d\u00f9ng t\u00e0i s\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u1ec3 \u01b0u ti\u00ean thanh to\u00e1n cho c\u00e1c ch\u1ee7 n\u1ee3, ti\u1ec1n l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, n\u1ed9p thu\u1ebf cho nh\u00e0 n\u01b0\u1edbc sau \u0111\u00f3 t\u00e0i s\u1ea3n c\u00f2n l\u1ea1i m\u1edbi chia cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu theo t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p c\u1ee7a h\u1ecd.<\/p>\n

Ph\u00e2n lo\u1ea1i<\/font><\/h2>\n

T\u00f9y thu\u1ed9c v\u00e0o lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p m\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu bao g\u1ed3m\u00a0v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0\u00a0l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i.<\/p>\n

V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/b> l\u00e0 ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a c\u00e1c ch\u1ee7 s\u1edf h\u1eefu (Nh\u00e0 n\u01b0\u1edbc, c\u1ed5 \u0111\u00f4ng, c\u00e1c b\u00ean li\u00ean doanh, c\u00e1c th\u00e0nh vi\u00ean h\u1ee3p danh, c\u00e1c th\u00e0nh vi\u00ean c\u00f4ng ty TNHH,…) v\u00e0o doanh nghi\u1ec7p. \u0110\u1ed1i v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n, v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c t\u00ednh theo m\u1ec7nh gi\u00e1 c\u1ee7a c\u1ed5 ph\u1ea7n ph\u00e1t h\u00e0nh (hay c\u00f2n g\u1ecdi l\u00e0 v\u1ed1n \u0111i\u1ec1u l\u1ec7).\u00a0<\/p>\n

Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n l\u00e0 ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 ph\u00e1t h\u00e0nh v\u00e0 m\u1ec7nh gi\u00e1 c\u1ee7a c\u1ed5 ph\u1ea7n. C\u00f3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p gi\u00e1 ph\u00e1t h\u00e0nh c\u1ee7a c\u1ed5 ph\u1ea7n cao h\u01a1n r\u1ea5t nhi\u1ec1u so v\u1edbi m\u1ec7nh gi\u00e1 l\u00e0m cho th\u00e0nh ph\u1ea7n th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n chi\u1ebfm t\u1ec9 tr\u1ecdng ch\u1ee7 y\u1ebfu trong t\u1ed5ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a c\u00f4ng ty.<\/p>\n

V\u00ed d\u1ee5, ng\u00e0y 17 th\u00e1ng 5 n\u0103m 2012, Facebook \u0111\u00e3 ph\u00e1t h\u00e0nh c\u1ed5 ph\u1ea7n l\u1ea7n \u0111\u1ea7u ra c\u00f4ng ch\u00fang (IPO) v\u00f4 c\u00f9ng th\u00e0nh c\u00f4ng v\u1edbi gi\u00e1 ph\u00e1t h\u00e0nh l\u00e0 38 USD\/c\u1ed5 ph\u1ea7n trong khi m\u1ec7nh gi\u00e1 l\u00e0 0,000006 USD\/c\u1ed5 ph\u1ea7n. V\u1edbi t\u1ed5ng s\u1ed1 421,2 tri\u1ec7u c\u1ed5 ph\u1ea7n ph\u00e1t h\u00e0nh, Facebook \u0111\u00e3 thu v\u1ec1 h\u01a1n 16 t\u1ec9 USD v\u00e0 tr\u1edf th\u00e0nh v\u1ee5 IPO l\u1edbn th\u1ee9 hai tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n M\u1ef9.<\/p>\n

L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/b>\u00a0l\u00e0 k\u1ebft qu\u1ea3 kinh doanh l\u0169y k\u1ebf \u0111\u01b0\u1ee3c t\u00edch l\u0169y, t\u00e1i \u0111\u1ea7u t\u01b0 l\u00e0m t\u0103ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kinh doanh thua l\u1ed7 k\u00e9o d\u00e0i, l\u1ed7 l\u0169y k\u1ebf c\u00f3 th\u1ec3 v\u01b0\u1ee3t qu\u00e1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0 d\u1eabn t\u1edbi h\u1ee7y ni\u00eam y\u1ebft.<\/p>\n

V\u00ed d\u1ee5, ng\u00e0y 1 th\u00e1ng 9 , C\u00f4ng ty C\u1ed5 ph\u1ea7n T\u1eadp \u0111o\u00e0n K\u1ef9 ngh\u1ec7 G\u1ed7 Tr\u01b0\u1eddng Th\u00e0nh (TTF) c\u00f4ng b\u1ed1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh so\u00e1t x\u00e9t s\u00e1u th\u00e1ng \u0111\u1ea7u , trong \u0111\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a C\u00f4ng ty l\u00e0 1.446 t\u1ec9 \u0111\u1ed3ng, l\u1ed7 l\u0169y k\u1ebf l\u00e0 1.418 t\u1ec9 \u0111\u1ed3ng t\u1ea1i ng\u00e0y 30 th\u00e1ng 6 .\u00a0<\/p>\n

Ki\u1ec3m to\u00e1n vi\u00ean C\u00f4ng ty TNHH Ernst & Young Vi\u1ec7t Nam \u0111\u00e3 \u0111\u01b0a ra \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb v\u1ec1 vi\u1ec7c ghi nh\u1eadn s\u1ed1 l\u00e3i vay 85 t\u1ec9 \u0111\u1ed3ng \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m t\u1eeb c\u00e1c kho\u1ea3n vay ng\u00e2n h\u00e0ng v\u00e0o t\u00e0i kho\u1ea3n thu nh\u1eadp kh\u00e1c l\u00e0 ch\u01b0a ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.\u00a0<\/p>\n

Do \u0111\u00f3, n\u1ebfu kh\u00f4ng ghi nh\u1eadn s\u1ed1 ti\u1ec1n l\u00e3i \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m n\u00e0y th\u00ec l\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cho k\u1ef3 k\u1ebf to\u00e1n s\u00e1u th\u00e1ng s\u1ebd gi\u1ea3m 85 t\u1ec9 \u0111\u1ed3ng, k\u00e9o theo l\u1ed7 l\u0169y k\u1ebf tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n t\u1ea1i ng\u00e0y 30 th\u00e1ng 6 s\u1ebd l\u00e0 1.503 t\u1ec9 \u0111\u1ed3ng, v\u01b0\u1ee3t qu\u00e1 s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a C\u00f4ng ty. Cu\u1ed1i th\u00e1ng 10 , TTF gi\u1ea3i tr\u00ecnh v\u1edbi S\u1edf Giao d\u1ecbch Ch\u1ee9ng kho\u00e1n TP HCM ph\u01b0\u01a1ng \u00e1n ph\u00e1t h\u00e0nh 100 tri\u1ec7u c\u1ed5 ph\u1ea7n, t\u0103ng v\u1ed1n th\u00eam 1.000 t\u1ec9 \u0111\u1ed3ng.<\/p>\n

T\u1eeb ng\u00e0y 14 \u0111\u1ebfn 18 th\u00e1ng 12 , TTF ch\u00e0o b\u00e1n 100 tri\u1ec7u c\u1ed5 ph\u1ea7n v\u1edbi m\u1ee9c gi\u00e1 10.000 \u0111\u1ed3ng\/c\u1ed5 ph\u1ea7n cho 12 nh\u00e0 \u0111\u1ea7u t\u01b0 chi\u1ebfn l\u01b0\u1ee3c.<\/p>\n

Ng\u00e0y 25 th\u00e1ng 12 , TTF c\u00f4ng b\u1ed1 \u0111\u00e3 ph\u00e2n ph\u1ed1i h\u1ebft 70 tri\u1ec7u c\u1ed5 ph\u1ea7n, thu v\u1ec1 700 t\u1ec9 \u0111\u1ed3ng. Nh\u01b0 v\u1eady, TTF \u0111\u00e3 t\u0103ng v\u1ed1n \u0111i\u1ec1u l\u1ec7 l\u00ean 2.146 t\u1ec9 \u0111\u1ed3ng, c\u1ee9u nguy cho TTF kh\u1ecfi “\u00e1n” h\u1ee7y ni\u00eam y\u1ebft.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u00e2n t\u00edch \u2013 d\u1ef1 b\u00e1o v\u00e0 \u0111\u1ecbnh gi\u00e1, NXB \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf qu\u1ed1c d\u00e2n)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n M\u1ed7i doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec1u c\u00f3 m\u1ed9t s\u1ed1 v\u1ed1n nh\u1ea5t \u0111\u1ecbnh \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb c\u00e1c ngu\u1ed3n kh\u00e1c nhau, trong \u0111\u00f3 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (ti\u1ebfng Anh: Equity) c\u1ee7a doanh nghi\u1ec7p l\u00e0 t\u00e0i s\u1ea3n thu\u1ea7n c\u1ee7a doanh nghi\u1ec7p v\u00e0 thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a c\u1ed5 \u0111\u00f4ng.\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\/34723"}],"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=34723"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34723\/revisions"}],"predecessor-version":[{"id":68177,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34723\/revisions\/68177"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34723"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34723"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34723"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}