{"id":11593,"date":"2020-08-12T18:01:44","date_gmt":"2020-08-12T11:01:44","guid":{"rendered":"http:\/\/help.sme2020.misa.vn\/?post_type=ht_kb&#038;p=11593"},"modified":"2025-11-03T16:23:28","modified_gmt":"2025-11-03T09:23:28","slug":"cach-lay-so-lieu-va-y-nghia-cua-nhom-chi-tieu-phan-anh-co-cau-tai-chinh-va-co-cau-tai-san","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-co-cau-tai-chinh-va-co-cau-tai-san\/","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 c\u01a1 c\u1ea5u t\u00e0i ch\u00ednh v\u00e0 c\u01a1 c\u1ea5u t\u00e0i s\u1ea3n."},"content":{"rendered":"<div class=\"su-accordion su-u-trim\"> <div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>M\u1ee5c \u0111\u00edch:<\/strong>\u00a0B\u00e0i vi\u1ebft gi\u00fap Anh\/Ch\u1ecb hi\u1ec3u \u00fd ngh\u0129a, c\u00f4ng th\u1ee9c t\u00ednh v\u00e0 c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau ph\u1ea3n \u00e1nh c\u01a1 c\u1ea5u t\u00e0i ch\u00ednh v\u00e0 c\u01a1 c\u1ea5u t\u00e0i s\u1ea3n tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Vi\u1ec7c n\u00e0y h\u1ed7 tr\u1ee3 \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 an to\u00e0n t\u00e0i ch\u00ednh, kh\u1ea3 n\u0103ng t\u1ef1 ch\u1ee7 v\u1ed1n v\u00e0 c\u1ea5u tr\u00fac t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p.<br \/>\n<strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>H\u1ec7 s\u1ed1 n\u1ee3: L\u1ea5y s\u1ed1 li\u1ec7u t\u1eeb B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, ph\u1ea3n \u00e1nh m\u1ee9c \u0111\u1ed9 ph\u1ee5 thu\u1ed9c t\u00e0i ch\u00ednh v\u00e0o c\u00e1c ch\u1ee7 n\u1ee3.<\/li>\n<li>H\u1ec7 s\u1ed1 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu: L\u1ea5y s\u1ed1 li\u1ec7u t\u1eeb B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng t\u1ef1 t\u00e0i tr\u1ee3 v\u00e0 m\u1ee9c \u0111\u1ed9 \u0111\u1ed9c l\u1eadp t\u00e0i ch\u00ednh.<\/li>\n<li>H\u1ec7 s\u1ed1 n\u1ee3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu: L\u1ea5y s\u1ed1 li\u1ec7u t\u1eeb B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, \u0111o l\u01b0\u1eddng quy m\u00f4 vay n\u1ee3 so v\u1edbi v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/li>\n<li>C\u01a1 c\u1ea5u t\u00e0i s\u1ea3n: L\u1ea5y s\u1ed1 li\u1ec7u t\u1eeb B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, ph\u1ea3n \u00e1nh t\u1ef7 l\u1ec7 t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n tr\u00ean t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n.<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, Qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, Ch\u1ee7 doanh nghi\u1ec7p<\/p>\n<\/div><\/div> <div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>2. C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u v\u00e0 \u00fd ngh\u0129a Nh\u00f3m ch\u1ec9 ti\u00eau ph\u1ea3n \u00e1nh c\u01a1 c\u1ea5u t\u00e0i ch\u00ednh v\u00e0 c\u01a1 c\u1ea5u t\u00e0i s\u1ea3n<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>2.1 H\u1ec7 s\u1ed1 n\u1ee3<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: circle;\">\n<li><strong>\u0110\u01a1n v\u1ecb t\u00ednh: <\/strong>L\u1ea7n<\/li>\n<li><strong>C\u00f4ng th\u1ee9c:<\/strong><\/li>\n<\/ul>\n<p style=\"padding-left: 120px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-11598\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2020\/08\/html.clip0018.png\" alt=\"\" width=\"116\" height=\"36\" srcset=\"\/2026\/wp-content\/uploads\/2020\/08\/html.clip0018.png 116w, \/2026\/wp-content\/uploads\/2020\/08\/html.clip0018-50x16.png 50w, \/2026\/wp-content\/uploads\/2020\/08\/html.clip0018-60x19.png 60w, \/2026\/wp-content\/uploads\/2020\/08\/html.clip0018-100x31.png 100w\" sizes=\"auto, (max-width: 116px) 100vw, 116px\" \/><\/p>\n<ul style=\"list-style-type: circle;\">\n<li><strong>C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u:<\/strong><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: black; font-size: 12pt;\"><strong><em>T\u1ed5ng n\u1ee3 ph\u1ea3i tr\u1ea3:<\/em><\/strong> 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\u00ednh h\u00ecnh t\u00e0i ch\u00ednh)<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: black; font-size: 12pt;\"><strong><em>T\u1ed5ng t\u00e0i s\u1ea3n:<\/em><\/strong> 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\u00ednh h\u00ecnh t\u00e0i ch\u00ednh)<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"list-style-type: circle;\">\n<li><strong>\u00dd ngh\u0129a:<\/strong><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: black; font-size: 12pt;\">Ph\u1ea3n \u00e1nh m\u1ee9c \u0111\u1ed9 ph\u1ee5c thu\u1ed9c t\u00e0i ch\u00ednh c\u1ee7a DN \u0111\u1ed1i v\u1edbi c\u00e1c ch\u1ee7 n\u1ee3<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: black; font-size: 12pt;\">Cho bi\u1ebft m\u1ed9t \u0111\u1ed3ng t\u00e0i s\u1ea3n th\u00ec c\u00f3 bao nhi\u00eau \u0111\u1ed3ng vay n\u1ee3.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"list-style-type: circle;\">\n<li><strong>\u0110\u00e1nh gi\u00e1:<\/strong><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: black; font-size: 12pt;\">C\u00e1c ch\u1ee7 \u0111\u1ea7u t\u01b0 th\u01b0\u1eddng th\u00edch h\u1ec7 s\u1ed1 n\u00e0y th\u1ea5p v\u00ec \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u1ea3 n\u0103ng thanh to\u00e1n n\u1ee3<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: black; font-size: 12pt;\">C\u00e1c nh\u00e0 qu\u1ea3n l\u00fd mong mu\u1ed1n h\u1ec7 s\u1ed1 n\u00e0y th\u1ea5p v\u00ec ch\u1ec9 c\u1ea7n b\u1ecf ra m\u1ed9t l\u01b0\u1ee3ng v\u1ed1n nh\u1ecf nh\u01b0ng l\u1ea1i \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng m\u1ed9t l\u01b0\u1ee3ng t\u00e0i s\u1ea3n l\u1edbn.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: black; font-size: 12pt;\">H\u1ec7 s\u1ed1 n\u00e0y qu\u00e1 cao r\u1ee7i ro t\u00e0i ch\u00ednh l\u1edbn, DN d\u1ec5 l\u00e2m v\u00e0o t\u00ecnh tr\u1ea1ng m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: black; font-size: 12pt;\">H\u1ec7 s\u1ed1 n\u00e0y thu\u1ed9c kho\u1ea3ng ( 0.25 &lt; H &lt; 0.45) l\u00e0 h\u1ee3p l\u00fd<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>2.2 H\u1ec7 s\u1ed1 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: circle;\">\n<li><strong>\u0110\u01a1n v\u1ecb t\u00ednh: <\/strong>L\u1ea7n<\/li>\n<li><strong>C\u00f4ng th\u1ee9c:\u00a0<\/strong><\/li>\n<\/ul>\n<p style=\"padding-left: 120px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-11599\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2020\/08\/html.clip0019.png\" alt=\"\" width=\"122\" height=\"42\" srcset=\"\/2026\/wp-content\/uploads\/2020\/08\/html.clip0019.png 122w, \/2026\/wp-content\/uploads\/2020\/08\/html.clip0019-50x17.png 50w, \/2026\/wp-content\/uploads\/2020\/08\/html.clip0019-60x21.png 60w, \/2026\/wp-content\/uploads\/2020\/08\/html.clip0019-100x34.png 100w\" sizes=\"auto, (max-width: 122px) 100vw, 122px\" \/><\/p>\n<ul style=\"list-style-type: circle;\">\n<li><strong>C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u:<\/strong><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: black; font-size: 12pt;\"><strong><em>T\u1ed5ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu:<\/em><\/strong> L\u1ea5y \u1edf ch\u1ec9 ti\u00eau M\u00e3 s\u1ed1 410-V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu-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 500 tr\u00ean B\u00e1o c\u00e1o t\u00ednh h\u00ecnh t\u00e0i ch\u00ednh)<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: black; font-size: 12pt;\"><strong><em>T\u1ed5ng ngu\u1ed3n v\u1ed1n:<\/em><\/strong> L\u1ea5y \u1edf ch\u1ec9 ti\u00eau M\u00e3 s\u1ed1 440-T\u1ed5ng c\u1ed9ng ngu\u1ed3n v\u1ed1n-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 600 tr\u00ean B\u00e1o c\u00e1o t\u00ednh h\u00ecnh t\u00e0i ch\u00ednh)<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"list-style-type: circle;\">\n<li><strong>\u00dd ngh\u0129a:<\/strong><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"color: black; font-size: 12pt;\">Ph\u1ea3n \u00e1nh m\u1ee9c \u0111\u1ed9 \u0111\u1ed9c l\u1eadp hay ph\u1ee5 thu\u1ed9c v\u1ec1 m\u1eb7t t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi c\u00e1c ch\u1ee7 n\u1ee3, kh\u1ea3 n\u0103ng t\u1ef1 t\u00e0i tr\u1ee3 cho ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u00ecnh<\/span><\/p>\n<ul style=\"list-style-type: circle;\">\n<li><strong>\u0110\u00e1nh gi\u00e1:<\/strong><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: black; font-size: 12pt;\">H\u1ec7 s\u1ed1 n\u00e0y c\u00e0ng cao c\u00e0ng \u0111\u1ea3m b\u1ea3o cho c\u00e1c m\u00f3n n\u1ee3 cho c\u00e1c ch\u1ee7 n\u1ee3, m\u1ee9c \u0111\u1ed9 \u0111\u1ed9c l\u1eadp v\u1ec1 m\u1eb7t t\u00e0i ch\u00ednh c\u1ee7a DN cao, r\u1ee7i ro t\u00e0i ch\u00ednh th\u1ea5p, t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a DN l\u00e0nh m\u1ea1nh<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: black; font-size: 12pt;\">H\u1ebf s\u1ed1 n\u00e0y thu\u1ed9c kho\u1ea3ng (0.55&lt; H &lt; 0.75) l\u00e0 h\u1ee3p l\u00fd.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: black; font-size: 12pt;\">Tuy nhi\u00ean, h\u1ec7 s\u1ed1 n\u00e0y qu\u00e1 cao c\u0169ng kh\u00f4ng t\u1ed1t, do DN ph\u1ea3i b\u1ecf nhi\u1ec1u v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu ra \u0111\u1ec3 \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>2.3 H\u1ec7 s\u1ed1 n\u1ee3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: circle;\">\n<li><strong>\u0110\u01a1n v\u1ecb t\u00ednh: <\/strong>L\u1ea7n<\/li>\n<li><strong>C\u00f4ng th\u1ee9c:\u00a0<\/strong><\/li>\n<\/ul>\n<p style=\"padding-left: 120px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-11600\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2020\/08\/html.clip0020.png\" alt=\"\" width=\"126\" height=\"38\" srcset=\"\/2026\/wp-content\/uploads\/2020\/08\/html.clip0020.png 126w, \/2026\/wp-content\/uploads\/2020\/08\/html.clip0020-50x15.png 50w, \/2026\/wp-content\/uploads\/2020\/08\/html.clip0020-60x18.png 60w, \/2026\/wp-content\/uploads\/2020\/08\/html.clip0020-100x30.png 100w\" sizes=\"auto, (max-width: 126px) 100vw, 126px\" \/><\/p>\n<ul style=\"list-style-type: circle;\">\n<li><strong>C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u:<\/strong><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: black; font-size: 12pt;\"><strong><em>T\u1ed5ng n\u1ee3 ph\u1ea3i tr\u1ea3:<\/em><\/strong> 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\u00ednh h\u00ecnh t\u00e0i ch\u00ednh)<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: black; font-size: 12pt;\"><strong><em>T\u1ed5ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu:<\/em><\/strong> L\u1ea5y \u1edf ch\u1ec9 ti\u00eau M\u00e3 s\u1ed1 410-V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu-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 500 tr\u00ean B\u00e1o c\u00e1o t\u00ednh h\u00ecnh t\u00e0i ch\u00ednh)<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"list-style-type: circle;\">\n<li><strong>\u00dd ngh\u0129a:<\/strong><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"color: black; font-size: 12pt;\">\u0110o l\u01b0\u1eddng quy m\u00f4 c\u1ee7a m\u1ed9t doanh nghi\u1ec7p, trong m\u1ed9t \u0111\u1ed3ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u00f3 bao nhi\u00eau \u0111\u1ed3ng vay n\u1ee3<\/span><\/p>\n<ul style=\"list-style-type: circle;\">\n<li><strong>\u0110\u00e1nh gi\u00e1:<\/strong><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"color: black; font-size: 12pt;\">\u00a0H\u1ec7 s\u1ed1 n\u00e0y trong kho\u1ea3ng (0.33 &lt; H &lt; 0.82) \u0111\u01b0\u1ee3c coi l\u00e0 h\u1ee3p l\u00fd<\/span><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>2.4 C\u01a1 c\u1ea5u t\u00e0i s\u1ea3n<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: circle;\">\n<li><strong>\u0110\u01a1n v\u1ecb t\u00ednh: <\/strong>L\u1ea7n<\/li>\n<li><strong>C\u00f4ng th\u1ee9c:\u00a0<\/strong><\/li>\n<\/ul>\n<p style=\"padding-left: 120px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-11601\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2020\/08\/html.clip0021.png\" alt=\"\" width=\"126\" height=\"37\" srcset=\"\/2026\/wp-content\/uploads\/2020\/08\/html.clip0021.png 126w, \/2026\/wp-content\/uploads\/2020\/08\/html.clip0021-50x15.png 50w, \/2026\/wp-content\/uploads\/2020\/08\/html.clip0021-60x18.png 60w, \/2026\/wp-content\/uploads\/2020\/08\/html.clip0021-100x29.png 100w\" sizes=\"auto, (max-width: 126px) 100vw, 126px\" \/><\/p>\n<ul style=\"list-style-type: circle;\">\n<li><strong>C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u:<\/strong><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: black; font-size: 12pt;\"><strong><em>T\u1ed5ng t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n:<\/em><\/strong> 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\u00ednh h\u00ecnh t\u00e0i ch\u00ednh)<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: black; font-size: 12pt;\"><strong><em>T\u1ed5ng t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n:<\/em><\/strong> L\u1ea5y \u1edf ch\u1ec9 ti\u00eau M\u00e3 s\u00f4 200-T\u00e0i s\u1ea3n d\u00e0i 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 200 tr\u00ean B\u00e1o c\u00e1o t\u00ednh h\u00ecnh t\u00e0i ch\u00ednh)<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"list-style-type: circle;\">\n<li><strong>\u00dd ngh\u0129a:<\/strong><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"color: black; font-size: 12pt;\">Ph\u1ea3n \u00e1nh t\u1ef7 l\u1ec7 t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n tr\u00ean t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n c\u1ee7a DN<\/span><\/p>\n<ul style=\"list-style-type: circle;\">\n<li><strong>\u0110\u00e1nh gi\u00e1:<\/strong><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"color: black; font-size: 12pt;\">H\u1ec7 s\u1ed1 n\u00e0y ph\u1ee5 thu\u1ed9c v\u00e0o t\u1eebng lo\u1ea1i h\u00ecnh kinh doanh: n\u1ebfu doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i v\u1ed1n ch\u1ee7 y\u1ebfu \u0111\u1ea7u t\u01b0 v\u00e0o t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n so \u0111\u00f3 h\u1ec7 s\u1ed1 n\u00e0y cao, c\u00f2n \u0111\u1ed1i v\u1edbi DN s\u1ea3n xu\u1ea5t th\u00ec v\u1ed1n \u0111\u1ea7u t\u01b0 ch\u1ee7 y\u1ebfu v\u00e0o t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n n\u00ean h\u1ec7 s\u1ed1 n\u00e0y th\u1ea5pc<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp;<\/p>\n","protected":false},"author":133,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[3314,2568],"ht-kb-tag":[],"class_list":["post-11593","ht_kb","type-ht_kb","status-publish","format-standard","hentry","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\/11593","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=11593"}],"version-history":[{"count":4,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/11593\/revisions"}],"predecessor-version":[{"id":51435,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/11593\/revisions\/51435"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=11593"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=11593"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=11593"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}