{"id":11519,"date":"2020-08-12T16:37:08","date_gmt":"2020-08-12T09:37:08","guid":{"rendered":"http:\/\/help.sme2020.misa.vn\/?post_type=ht_kb&p=11519"},"modified":"2025-11-06T17:06:41","modified_gmt":"2025-11-06T10:06:41","slug":"cach-lay-so-lieu-va-y-nghia-cua-nhom-chi-tieu-phan-anh-he-so-thanh-toan","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/cach-lay-so-lieu-va-y-nghia-cua-nhom-chi-tieu-phan-anh-he-so-thanh-toan\/","title":{"rendered":"C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u v\u00e0 \u00fd ngh\u0129a c\u1ee7a Nh\u00f3m ch\u1ec9 ti\u00eau ph\u1ea3n \u00e1nh h\u1ec7 s\u1ed1 thanh to\u00e1n."},"content":{"rendered":"
\n
<\/span><\/p>\n

1. T\u1ed5ng quan<\/b><\/h3>\n

<\/div>

\nM\u1ee5c \u0111\u00edch:<\/b> Gi\u1edbi thi\u1ec7u c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u v\u00e0 \u00fd ngh\u0129a c\u1ee7a c\u00e1c nh\u00f3m ch\u1ec9 ti\u00eau ph\u1ea3n \u00e1nh h\u1ec7 s\u1ed1 thanh to\u00e1n trong doanh nghi\u1ec7p.
\nN\u1ed9i dung:<\/b><\/p>\n
    \n
  • H\u1ec7 s\u1ed1 kh\u1ea3 n\u0103ng thanh to\u00e1n hi\u1ec7n h\u00e0nh (t\u1ed5ng qu\u00e1t)<\/li>\n
  • H\u1ec7 s\u1ed1 kh\u1ea3 n\u0103ng thanh to\u00e1n ng\u1eafn h\u1ea1n<\/li>\n
  • H\u1ec7 s\u1ed1 kh\u1ea3 n\u0103ng thanh to\u00e1n nhanh<\/li>\n
  • H\u1ec7 s\u1ed1 kh\u1ea3 n\u0103ng thanh to\u00e1n t\u1ee9c th\u1eddi<\/li>\n
  • H\u1ec7 s\u1ed1 kh\u1ea3 n\u0103ng thanh to\u00e1n l\u00e3i vay<\/li>\n<\/ul>\n

    Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, nh\u00e0 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p <\/div><\/div>\n

    <\/span><\/p>\n

    2. C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u v\u00e0 \u00fd ngh\u0129a c\u1ee7a Nh\u00f3m ch\u1ec9 ti\u00eau ph\u1ea3n \u00e1nh h\u1ec7 s\u1ed1 thanh to\u00e1n<\/b><\/h3>\n

    <\/div>

    \n\n\n\n
    <\/div><\/div>\n
    <\/span><\/p>\n

    2.1 H\u1ec7 s\u1ed1 kh\u1ea3 n\u0103ng thanh to\u00e1n hi\u1ec7n h\u00e0nh (t\u1ed5ng qu\u00e1t)<\/b><\/h4>\n

    <\/div>

    \n\u0110\u01a1n v\u1ecb t\u00ednh:<\/b> L\u1ea7n
    \nC\u00f4ng th\u1ee9c: <\/b>T\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n\/T\u1ed5ng n\u1ee3 ph\u1ea3i thanh to\u00e1n
    \nC\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u:<\/b><\/p>\n
      \n
    • T\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n:<\/b><\/em> L\u1ea5y \u1edf ch\u1ec9 ti\u00eau M\u00e3 s\u1ed1 270-T\u1ed5ng c\u1ed9ng t\u00e0i s\u1ea3n- c\u1ed9t S\u1ed1 cu\u1ed1i k\u1ef3 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. (\u0110V TT133 l\u00e0 ch\u1ec9 ti\u00eau m\u00e3 300 tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh)<\/li>\n
    • T\u1ed5ng n\u1ee3 ph\u1ea3i thanh to\u00e1n:<\/b><\/em> L\u1ea5y \u1edf ch\u1ec9 ti\u00eau M\u00e3 s\u1ed1 300-N\u1ee3 ph\u1ea3i tr\u1ea3- c\u1ed9t S\u1ed1 cu\u1ed1i k\u1ef3 thu\u1ed9c ph\u1ea7n Ngu\u1ed3n v\u1ed1n tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (\u0110V TT133 l\u00e0 ch\u1ec9 ti\u00eau m\u00e3 400 tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh)<\/li>\n<\/ul>\n

      \u00dd ngh\u0129a:<\/b> \u0110o l\u01b0\u1eddng kh\u1ea3 n\u0103ng thanh to\u00e1n m\u1ed9t c\u00e1ch t\u1ed5ng qu\u00e1t c\u00e1c kho\u1ea3n n\u1ee3 n\u1ea7n c\u1ee7a doanh nghi\u1ec7p.
      \n\u0110\u00e1nh gi\u00e1:<\/b><\/p>\n

        \n
      • H\u1ec7 s\u1ed1 n\u00e0y c\u00e0ng l\u1edbn th\u00ec kh\u1ea3 n\u0103ng thanh to\u00e1n c\u1ee7a doanh nghi\u1ec7p c\u00e0ng cao, t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u00e0ng l\u00e0nh m\u1ea1nh v\u00e0 ng\u01b0\u1ee3c l\u1ea1i.<\/li>\n
      • Th\u01b0\u1eddng h\u1ec7 s\u1ed1 n\u00e0y ph\u1ea3i lu\u00f4n lu\u00f4n l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng 1. H\u1ec7 s\u1ed1 n\u00e0y c\u00e0ng nh\u1ecf h\u01a1n 1 th\u00ec t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p c\u00e0ng x\u1ea5u.<\/li>\n
      • N\u1ebfu ch\u1ec9 ti\u00eau n\u00e0y < 0,5, t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u1edf t\u00ecnh tr\u1ea1ng r\u1ea5t x\u1ea5u.<\/li>\n<\/ul>\n<\/div><\/div>\n
        <\/span><\/p>\n

        2.2 H\u1ec7 s\u1ed1 kh\u1ea3 n\u0103ng thanh to\u00e1n ng\u1eafn h\u1ea1n<\/b><\/h4>\n

        <\/div>

        \n\u0110\u01a1n v\u1ecb t\u00ednh:<\/b> L\u1ea7n
        \nC\u00f4ng th\u1ee9c: <\/b>T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n\/N\u1ee3 ng\u1eafn h\u1ea1n
        \nC\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u:<\/b><\/p>\n
          \n
        • T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n:<\/b><\/em> L\u1ea5y \u1edf ch\u1ec9 ti\u00eau M\u00e3 s\u1ed1 100-T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n – c\u1ed9t S\u1ed1 cu\u1ed1i k\u1ef3 thu\u1ed9c ph\u1ea7n T\u00e0i s\u1ea3n tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (\u0110V TT133 l\u00e0 ch\u1ec9 ti\u00eau l\u1ea5y tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh)<\/li>\n
        • N\u1ee3 ng\u1eafn h\u1ea1n:<\/b><\/em> L\u1ea5y \u1edf ch\u1ec9 ti\u00eau M\u00e3 s\u1ed1 310-N\u1ee3 ng\u1eafn h\u1ea1n- c\u1ed9t S\u1ed1 cu\u1ed1i k\u1ef3 thu\u1ed9c ph\u1ea7n Ngu\u1ed3n v\u1ed1n tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (\u0110V TT133 l\u00e0 ch\u1ec9 ti\u00eau m\u00e3 400 tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh)<\/li>\n<\/ul>\n

          \u00dd ngh\u0129a:<\/b> \u0110o l\u01b0\u1eddng kh\u1ea3 n\u0103ng thanh to\u00e1n t\u1ea1m th\u1eddi n\u1ee3 ng\u1eafn h\u1ea1n (nh\u1eefng kho\u1ea3n n\u1ee3 c\u00f3 th\u1eddi h\u1ea1n d\u01b0\u1edbi 1 n\u0103m) b\u1eb1ng c\u00e1c t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 chuy\u1ec3n \u0111\u1ed5i trong th\u1eddi gian ng\u1eafn (th\u01b0\u1eddng d\u01b0\u1edbi 1 n\u0103m).
          \n\u0110\u00e1nh gi\u00e1:<\/b><\/p>\n

            \n
          • Tr\u1ecb s\u1ed1 c\u1ee7a ch\u1ec9 ti\u00eau n\u00e0y c\u00e0ng l\u1edbn, t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p c\u00e0ng l\u00e0nh m\u1ea1nh. \u1ede c\u00e1c n\u01b0\u1edbc ph\u00e1t tri\u1ec3n, h\u1ec7 s\u1ed1 n\u00e0y th\u01b0\u1eddng l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng 2.<\/li>\n
          • Trong \u0111i\u1ec1u ki\u1ec7n Vi\u1ec7t Nam, h\u1ec7 s\u1ed1 n\u00e0y ph\u1ea3i lu\u00f4n lu\u00f4n l\u1edbn h\u01a1n 1. N\u1ebfu h\u1ec7 s\u1ed1 n\u00e0y c\u00e0ng nh\u1ecf h\u01a1n 1, kh\u1ea3 n\u0103ng thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n \u0111\u1ebfn h\u1ea1n c\u1ee7a doanh nghi\u1ec7p c\u00e0ng gi\u1ea3m. Khi h\u1ec7 s\u1ed1 n\u00e0y = 0, doanh nghi\u1ec7p \u0111\u00e3 m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n n\u1ee3 ng\u1eafn h\u1ea1n.<\/li>\n
          • Tuy nhi\u00ean, ch\u1ec9 ti\u00eau n\u00e0y ph\u1ee5 thu\u1ed9c v\u00e0o t\u00ednh ch\u1ea5t ng\u00e0nh ngh\u1ec1 kinh doanh, doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i h\u1ec7 s\u1ed1 n\u00e0y l\u1edbn h\u01a1n doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t.<\/li>\n<\/ul>\n<\/div><\/div>\n
            <\/span><\/p>\n

            2.3 H\u1ec7 s\u1ed1 kh\u1ea3 n\u0103ng thanh to\u00e1n nhanh<\/b><\/h4>\n

            <\/div>

            \n\u0110\u01a1n v\u1ecb t\u00ednh:<\/b> L\u1ea7n
            \nC\u00f4ng th\u1ee9c: <\/b>(T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n – H\u00e0ng t\u1ed3n kho)\/N\u1ee3 ng\u1eafn h\u1ea1n
            \nC\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u:<\/b><\/p>\n
              \n
            • T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n:<\/b><\/em> L\u1ea5y \u1edf ch\u1ec9 ti\u00eau M\u00e3 s\u1ed1 100-T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n – c\u1ed9t S\u1ed1 cu\u1ed1i k\u1ef3 thu\u1ed9c ph\u1ea7n T\u00e0i s\u1ea3n tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. (\u0110V TT133 l\u00e0 ch\u1ec9 ti\u00eau m\u00e3 100 tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh)<\/li>\n
            • H\u00e0ng t\u1ed3n kho:<\/b><\/em> L\u1ea5y \u1edf ch\u1ec9 ti\u00eau M\u00e3 s\u1ed1 140-H\u00e0ng t\u1ed3n kho- c\u1ed9t S\u1ed1 cu\u1ed1i k\u1ef3 thu\u1ed9c ph\u1ea7n T\u00e0i s\u1ea3n tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. (\u0110V TT133 l\u00e0 ch\u1ec9 ti\u00eau m\u00e3 140 tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh)<\/li>\n
            • N\u1ee3 ng\u1eafn h\u1ea1n:<\/b><\/em> L\u1ea5y \u1edf ch\u1ec9 ti\u00eau M\u00e3 s\u1ed1 310-N\u1ee3 ng\u1eafn h\u1ea1n- c\u1ed9t S\u1ed1 cu\u1ed1i k\u1ef3 thu\u1ed9c ph\u1ea7n Ngu\u1ed3n v\u1ed1n tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. (\u0110V TT133 l\u00e0 ch\u1ec9 ti\u00eau m\u00e3 410 tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh)<\/li>\n<\/ul>\n

              \u00dd ngh\u0129a:<\/b> \u0110o l\u01b0\u1eddng kh\u1ea3 n\u0103ng thanh to\u00e1n n\u1ee3 ng\u1eafn h\u1ea1n b\u1eb1ng t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n tr\u1eeb \u0111i h\u00e0ng t\u1ed3n kho (v\u00ec h\u00e0ng t\u1ed3n kho c\u00f3 t\u00ednh thanh kho\u1ea3n r\u1ea5t th\u1ea5p).
              \n\u0110\u00e1nh gi\u00e1:<\/b><\/p>\n

                \n
              • H\u1ec7 s\u1ed1 n\u00e0y qu\u00e1 nh\u1ecf doanh nghi\u1ec7p s\u1ebd b\u1ecb gi\u1ea3m uy t\u00edn v\u1edbi b\u1ea1n h\u00e0ng, g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c thanh to\u00e1n v\u1edbi ch\u1ee7 n\u1ee3.<\/li>\n
              • N\u1ebfu h\u1ec7 s\u1ed1 n\u00e0y qu\u00e1 l\u1edbn ph\u1ea3n \u00e1nh l\u01b0\u1ee3ng ti\u1ec1n t\u1ed3n qu\u1ef9 nhi\u1ec1u, gi\u1ea3m hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n.<\/li>\n
              • Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ee5 thu\u1ed9c v\u00e0o ng\u00e0nh ngh\u1ec1 kinh doanh.<\/li>\n<\/ul>\n<\/div><\/div>\n
                <\/span><\/p>\n

                2.4 H\u1ec7 s\u1ed1 kh\u1ea3 n\u0103ng thanh to\u00e1n t\u1ee9c th\u1eddi<\/b><\/h4>\n

                <\/div>

                \n\u0110\u01a1n v\u1ecb t\u00ednh:<\/b> L\u1ea7n
                \nC\u00f4ng th\u1ee9c: <\/b>Ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n\/N\u1ee3 ng\u1eafn h\u1ea1n
                \nC\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u:<\/b><\/p>\n
                  \n
                • Ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n:<\/b><\/em> L\u1ea5y \u1edf ch\u1ec9 ti\u00eau M\u00e3 s\u1ed1 110-Ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n- c\u1ed9t S\u1ed1 cu\u1ed1i k\u1ef3 thu\u1ed9c ph\u1ea7n A-T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (\u0110V TT133 l\u00e0 ch\u1ec9 ti\u00eau m\u00e3 110 tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh)<\/li>\n
                • N\u1ee3 ng\u1eafn h\u1ea1n:<\/b><\/em> L\u1ea5y \u1edf ch\u1ec9 ti\u00eau 310-N\u1ee3 ng\u1eafn h\u1ea1n- c\u1ed9t S\u1ed1 cu\u1ed1i k\u1ef3 thu\u1ed9c ph\u1ea7n Ngu\u1ed3n v\u1ed1n tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. (\u0110V TT133 l\u00e0 ch\u1ec9 ti\u00eau m\u00e3 410 tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh)<\/li>\n<\/ul>\n

                  \u00dd ngh\u0129a:<\/b> Ph\u1ea3n \u00e1nh kh\u1ea3 n\u0103ng thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n b\u1eb1ng s\u1ed1 ti\u1ec1n hi\u1ec7n c\u00f3 v\u00e0 t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 chuy\u1ec3n \u0111\u1ed5i nhanh th\u00e0nh ti\u1ec1n trong doanh nghi\u1ec7p.
                  \n\u0110\u00e1nh gi\u00e1:<\/b><\/p>\n

                    \n
                  • H\u1ec7 s\u1ed1 n\u00e0y c\u00e0ng cao th\u00ec kh\u1ea3 n\u0103ng thanh to\u00e1n c\u00f4ng n\u1ee3 c\u00e0ng cao v\u00e0 ng\u01b0\u1ee3c l\u1ea1i.<\/li>\n
                  • Tuy nhi\u00ean, n\u1ebfu h\u1ec7 s\u1ed1 n\u00e0y qu\u00e1 cao th\u00ec v\u1ed1n b\u1eb1ng ti\u1ec1n qu\u00e1 nhi\u1ec1u, v\u00f2ng quay v\u1ed1n l\u01b0u \u0111\u1ed9ng th\u1ea5p, hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n kh\u00f4ng cao. Theo kinh nghi\u1ec7m, h\u1ec7 s\u1ed1 n\u00e0y \u1edf trong kho\u1ea3ng 0,1 < H < 0,5 l\u00e0 h\u1ee3p l\u00fd h\u01a1n c\u1ea3.<\/li>\n<\/ul>\n<\/div><\/div>\n
                    <\/span><\/p>\n

                    2.5 H\u1ec7 s\u1ed1 kh\u1ea3 n\u0103ng thanh to\u00e1n l\u00e3i vay <\/b>(Ability to pay interest)<\/strong><\/h4>\n

                    <\/div>

                    \n\u0110\u01a1n v\u1ecb t\u00ednh:<\/b> L\u1ea7n
                    \nC\u00f4ng th\u1ee9c: <\/b>(L\u00e3i vay ph\u1ea3i tr\u1ea3 + L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf)\/L\u00e3i vay ph\u1ea3i tr\u1ea3
                    \nC\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u:<\/b><\/p>\n
                      \n
                    • L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf:<\/b><\/em> L\u1ea5y \u1edf ch\u1ec9 ti\u00eau M\u00e3 s\u1ed1 50-T\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf – c\u1ed9t K\u1ef3 n\u00e0y tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li>\n
                    • L\u00e3i vay ph\u1ea3i tr\u1ea3:<\/b><\/em> L\u1ea5y \u1edf ch\u1ec9 ti\u00eau M\u00e3 s\u1ed1 23-Chi ph\u00ed l\u00e3i vay- c\u1ed9t K\u1ef3 n\u00e0y tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li>\n<\/ul>\n

                      \u00dd ngh\u0129a:<\/b> Ph\u1ea3n \u00e1nh kh\u1ea3 n\u0103ng chi tr\u1ea3 l\u00e3i vay c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 b\u1eb1ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf v\u00e0 l\u00e3i vay.
                      \n\u0110\u00e1nh gi\u00e1:<\/b><\/p>\n

                        \n
                      • Ch\u1ec9 ti\u00eau n\u00e0y >1 ch\u1ee9ng t\u1ecf doanh nghi\u1ec7p th\u1eeba kh\u1ea3 n\u0103ng chi tr\u1ea3 l\u00e3i vay b\u1eb1ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf v\u00e0 l\u00e3i vay. Ch\u1ec9 ti\u00eau n\u00e0y c\u00e0ng l\u1edbn ch\u1ee9ng t\u1ecf kh\u1ea3 n\u0103ng sinh l\u1eddi c\u1ee7a doanh nghi\u1ec7p l\u1edbn.<\/li>\n
                      • Ch\u1ec9 ti\u00eau n\u00e0y <1 ch\u1ee9ng t\u1ecf l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf v\u00e0 l\u00e3i vay c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng \u0111\u1ee7 \u0111\u1ec3 chi tr\u1ea3 l\u00e3i vay, t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111ang g\u1eb7p kh\u00f3 kh\u0103n.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":133,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2623,3314,2568],"ht-kb-tag":[],"class_list":["post-11519","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-theo-nghiep-vu","ht_kb_category-cau-hoi-thuong-gap-ve-nghiep-vu-phan-tich-tai-chinh","ht_kb_category-cau-hoi-thuong-gap"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/11519","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/users\/133"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=11519"}],"version-history":[{"count":5,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/11519\/revisions"}],"predecessor-version":[{"id":54955,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/11519\/revisions\/54955"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=11519"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=11519"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=11519"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}