tài chính doanh nghiệp
<h1 style="margin-left: 0in; text-align: center; text-indent: 0in;" align="center"><span style="font-size: 44.0pt; font-family: 'Arial','sans-serif'; color: #6600cc;">TÀI CHÍNH</span><span style="font-size: 44.0pt; font-family: 'Arial','sans-serif';">
</span><span style="font-size: 72.0pt; font-family: 'Arial','sans-serif'; color: #00cc00;">DOANH NGHIỆP</span></h1>
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<h2 style="margin-left: 48.0pt; text-indent: -48.0pt;"><span style="font-size: 24.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times; color: #cc3300;">1 Baûn chaát vaø vai troø taøi chính doanh nghieäp</span></h2>
<h2 style="margin-left: 48.0pt; text-indent: -48.0pt; mso-list: l0 level1 lfo1;"><!--[if !supportLists]--><span style="font-size: 24.0pt; font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 24.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">1.1. Doanh nghieäp vaø caùc ñaëc tröng cuûa doanh nghieäp</span></h2>
<h2 style="margin-left: 48.0pt; text-indent: -48.0pt; mso-list: l0 level1 lfo1;"><!--[if !supportLists]--><span style="font-size: 24.0pt; font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 24.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">1.2. Baûn chaát taøi chính doanh nghieäp</span></h2>
<h2 style="margin-left: 48.0pt; text-indent: -48.0pt; mso-list: l0 level1 lfo1;"><!--[if !supportLists]--><span style="font-size: 24.0pt; font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 24.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">1.3. Vai troø </span></h2>
<h2 style="margin-left: 48.0pt; text-indent: -48.0pt;"><span style="font-size: 24.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times; color: #cc3300;">2 Caáu truùc taøi chính trong doanh nghieäp</span></h2>
<h2 style="margin-left: 48.0pt; text-indent: -48.0pt; mso-list: l0 level1 lfo1;"><!--[if !supportLists]--><span style="font-size: 24.0pt; font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 24.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">2.1. Khaùi nieäm vaø nhaâïn toá aûnh höôûng ñeán caáu truùc taøi chính cuûa doanh nghieäp </span></h2>
<h2 style="margin-left: 48.0pt; text-indent: -48.0pt;"><span style="font-size: 24.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> 2.2. Caáu truùc veà voán taøi saûn kinh doanh</span></h2>
<h2 style="margin-left: 48.0pt; text-indent: -48.0pt;"><span style="font-size: 24.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> 2.2.1. Taøi saûn coá ñònh</span></h2>
<h2 style="margin-left: 48.0pt; text-indent: -48.0pt;"><span style="font-size: 24.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> 2.2.2. Taøi saûn löu ñoäng</span></h2>
<h2 style="margin-left: 48.0pt; text-indent: -48.0pt;"><span style="font-size: 24.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> 2.2.3. Taøi saûn ñaàu tö taøi chính</span></h2>
<h2 style="margin-left: 48.0pt; text-indent: -48.0pt;"><span style="font-size: 24.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> 2.3. Caáu truùc veà nguoàn voán taøi trôï hoaït ñoäng </span></h2>
<h2 style="margin-left: 48.0pt; text-indent: -48.0pt;"><span style="font-size: 24.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times; color: #cc3300;">3 Thu nhaäp vaø phaân phoái lôïi nhuaän</span></h2>
<h2 style="margin-left: 48.0pt; text-indent: -48.0pt;"><span style="font-size: 24.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> 3.1. Thu nhaäp</span></h2>
<h2 style="margin-left: 48.0pt; text-indent: -48.0pt;"><span style="font-size: 24.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> 3.2. Phaân phoái lôïi nhuaän </span></h2>
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<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times; color: #000099;">I. BAÛN CHAÁT VAØ VAI TROØ TAØI CHÍNH DOANH NGHIEÄP</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times; color: #000099;">II. CAÁU TRUÙC TAØI CHÍNH TRONG DOANH NGHIEÄP</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> </span><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times; color: #996600;">1. Khaùi nieäm vaø nhaân toá aûnh höôûng ñeán caáu truùc taøi chính cuûa doanh nghieäp</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times; color: #00cc00;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times; color: #00cc00;">1.1. Khaùi nieäm</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Caáu truùc taøi chính doanh nghieäp ñoù laø nhöõng moâ hình taøi chính cuûa doanh nghieäp ñöôïc xaây döïng trong moät chu kyø kinh doanh, gaén lieàn vôùi muïc tieâu chieán löôïc cho moät thò tröôøng vaø thôøi gian cuï theå. </span></h2>
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<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Moät caáu truùc taøi chính hôïp lyù, an toaøn,</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">hieäu quaû trôû thaønh ñoäng löïc kinh teá quyeát</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">ñònh söï thaønh baïi cuûa doanh nghieäp </span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times; color: #00cc00;">1.2. Nhaân toá aûnh höôûng ñeán caáu truùc taøi chính doanh nghieäp</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> </span><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">-</span><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">Tính chaát haøng hoaù dòch vuï kinh doanh</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> </span><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">- </span><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Phöông tieän coâng ngheä saûn xuaát kinh doanh,.</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> - Thò phaàn vaø qui moâ thò tröôøng. </span></h2>
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<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> - Naêng löïc toå chöùc quaûn lyù cuûa doanh nghieäp</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo3;"><!--[if !supportLists]--><span style="font-size: 32.0pt; font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">- </span><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">Chính saùch kinh teá xaõ hoäi cuûa quoác gia, quoác teá.</span><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Chính saùch vaø kinh teá xaõ hoäi ít nhieàu ñeàu aûnh höôûng ñeán thò tröôøng cuûa doanh nghieäp ñöôïc môû roäng hay thu heïp, mang ñeán thuaän lôïi hoaëc khoù khaên môùi buoäc caùc doanh nghieäp phaûi thay ñoåi, chuyeån dòch caáu truùc taøi chính ñeå thích nghi…</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo3;"><!--[if !supportLists]--><span style="font-size: 32.0pt; font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times; color: #cc3300;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Caáu truùc taøi chính trong doanh nghieäp bao goàm hai boä phaän: (i) </span><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times; color: #cc3300;">caáu truùc nguoàn voán; (ii) caáu truùc voán taøi saûn kinh doanh </span></h2>
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<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> </span><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times; color: #996600;">2. Caáu truùc veà voán taøi saûn kinh doanh</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times; color: #00cc00;"> 2.1. Khaùi nieäm ñaëc ñieåm voán taøi saûn</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times; mso-bidi-font-style: italic;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Voán taøi saûn kinh doanh laø nhöõng phöông tieän, taøi saûn, caùc yeáu toá vaät chaát maø moät doanh nghieäp phaûi coù ñeå tieán haønh caùc hoaït ñoäâng kinh doanh cuûa mình.</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Caáu truùc voán taøi saûn kinh doanh ñöôïc theå hieän döôùi nhieàu hình thaùi vaät chaát khaùc nhau, tuyø theo coâng duïng tính naêng vaø thôøi gian söû duïng. </span><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times; color: #cc0000;">Caáu truùc voán taøi saûn kinh doanh, taùc ñoäng tröïc tieáp ñeán hoaït ñoäng kinh doanh, aûnh höôûng ñeán naêng suaát, chi phí, giaù thaønh caùc doanh nghieäp</span></h2>
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<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> </span><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times; color: #00cc00;">2.1.1. Voán taøi saûn coá ñònh</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo3;"><!--[if !supportLists]--><span style="font-size: 32.0pt; font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> </span><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times; color: #cc3300;">Voán coá ñònh cuûa doanh nghieäp laø söï bieåu hieän baèng tieàn veà toaøn boä taøi saûn coá ñònh (TSCÑ) phuïc vuï cho hoaït ñoäng kinh doanh cuûa doanh nghieäp</span><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">. Caùc loaïi taøi saûn duøng vaøo hoaït ñoäng kinh doanh cuûa doanh nghieäp ñöôïc goïi laø TSCÑ khi vaø chæ khi taøi saûn ñoù hoäi tuï ñuû ñoàng thôøi hai ñieàu kieän :</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo3;"><!--[if !supportLists]--><span style="font-size: 32.0pt; font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> a) Coù thôøi gian söû duïng daøi.</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo3;"><!--[if !supportLists]--><span style="font-size: 32.0pt; font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> b) Coù giaù trò lôùn. </span></h2>
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<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> TSCÑ coù nhöõng ñaëc ñieåm sau:</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo3;"><!--[if !supportLists]--><span style="font-size: 32.0pt; font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">.</span><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> TSCÑ tham gia nhieàu chu kyø kinh doanh, khoâng thay ñoåi hình thaùi vaät chaát. </span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo3;"><!--[if !supportLists]--><span style="font-size: 32.0pt; font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">.</span><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Giaù trò cuûa TSCÑ bò giaûm daàn do chuùng bò hao moøn, bieåu hieän laø söï giaûm daàn veà giaù trò vaø giaù trò söû duïng.</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo3;"><!--[if !supportLists]--><span style="font-size: 32.0pt; font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> </span><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times; color: #3333ff;">Hao moøn höõu hình</span><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">: Bieåu hieän hao moøn höõu hình laø TSCÑ giaûm daàn veà maët giaù trò söû duïng vaø keùo theo laø giaù trò cuõng bò giaûm </span></h2>
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<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-size: 24.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> </span><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times; color: #3333ff;">Hao moøn voâ hình</span><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">: Bieåu hieän hao moøn voâ hình laø TSCÑ thuaàn tuùy giaûm daàn veà maët giaù trò </span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times; color: #00cc00; mso-bidi-font-weight: bold; mso-bidi-font-style: italic;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times; color: #00cc00;">2.1.2. Voán taøi saûn löu ñoäng</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Voán löu ñoäng laø bieåu hieän baèng tieàn veà toaøn boä taøi saûn löu ñoäng cuûa doanh nghieäp ñeå phuïc vuï cho quaù trình kinh doanh cuûa doanh nghieäp.</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Taøi saûn löu ñoäng (TSLÑ) coù nhöõng ñaëc ñieåm sau:</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> . Khi tham gia vaøo kinh doanh, taøi saûn löu ñoäng luoân vaän haønh, thay theá vaø chuyeån hoùa laãn nhau qua caùc coâng ñoaïn cuûa quaù trình kinh doanh.</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> </span></h2>
<h1 style="margin-left: 0in; text-align: center; text-indent: 0in;" align="center"><span style="font-size: 40.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> </span></h1>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> . </span><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">Chæ tham gia moät chu kyø kinh doanh. Vôùi ñaëc ñieåm naøy, ñoøi hoûi doanh nghieäp luoân phaûi duy trì moät khoái löôïng voán löu ñoäng nhaát ñònh ñeå ñaàu tö, mua saém taøi saûn löu ñoäng, ñaûm baûo cho hoaït ñoäng kinh doanh tieán haønh lieân tuïc.</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo3;"><!--[if !supportLists]--><span style="font-size: 32.0pt; font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times; color: #00cc00; mso-bidi-font-style: italic;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> </span><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times; color: #00cc00;">2.1.3. Voán taøi saûn ñaàu tö taøi chính</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo3;"><!--[if !supportLists]--><span style="font-size: 32.0pt; font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Trong neàn kinh teá thò tröôøng, hoaït ñoäng ñaàu tö taøi chính cuûa caùc doanh nghieäp phi taøi chính trôû thaønh moät yeâu caàu taát yeáu khaùch quan </span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> </span></h2>
<h1><span style="font-family: 'Arial','sans-serif';"> </span></h1>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Ñaàu tö taøi chính laø hoaït ñoäng ñaàu tö ra</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">beân ngoaøi cuûa moät doanh nghieäp ñöôïc thöïc</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">hieän döôùi nhieàu hình thöùc. </span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> -</span><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Neáu caên cöù tính chaát kinh teá, hoaït ñoäng ñaàu tö ñöôïc chia thaønh caùc loaïi:</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo3;"><!--[if !supportLists]--><span style="font-size: 32.0pt; font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> . </span><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">Hoaït ñoäng ñaàu tö mua baùn caùc loaïi chöùng khoaùn coù giaù</span></h2>
<h1><span style="font-family: 'Arial','sans-serif';"> </span></h1>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> . Hoaït ñoäng goùp voán lieân doanh: </span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">-</span><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Neáu caên cöù vaøo thôøi gian hoaøn voán, hoaït ñoäng ñaàu tö taøi chính ñöôïc chia thaønh hai loaïi :</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo3;"><!--[if !supportLists]--><span style="font-size: 32.0pt; font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times; mso-bidi-font-style: italic;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> .</span><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Hoaït ñoäng ñaàu tö taøi chính ngaén haïn:</span><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> goàm nhöõng hoaït ñoäng ñaàu tö taøi chính coù thôøi haïn thu hoài voán khoâng quaù 1 naêm.</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo3;"><!--[if !supportLists]--><span style="font-size: 32.0pt; font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> .</span><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Hoaït ñoäng ñaàu tö taøi chính daøi haïn:</span><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> goàm nhöõng hoaït ñoäng ñaàu tö taøi chính coù thôøi haïn thu hoài voán treân 1 naêm </span></h2>
<h1><span style="font-family: 'Arial','sans-serif';"> </span></h1>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> </span><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times; color: #996600;">2.2. Quaûn lyù vaø söû duïng voán taøi saûn</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times; color: #00cc00;"> 2.2.1. Quaûn lyù vaø söû duïng voán taøi saûn coá ñònh</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times; mso-bidi-font-style: italic;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> -</span><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Quaûn lyù hieän vaät</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times; mso-bidi-font-style: italic;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> + Caên cöù vaøo quyeàn sôû höõu, TSCÑ ñöôïc chia ra thaønh:</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times; mso-bidi-font-style: italic;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> . Taøi saûn coá ñònh do doanh nghieäp sôû höõu ñöôïc hình thaønh baèng nguoàn voán cuûa chuû sôû höõu. </span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times; mso-bidi-font-style: italic;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> . Taøi saûn coá ñònh do doanh nghieäp ñi thueâ.</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times; mso-bidi-font-style: italic;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> + Caên cöù tình hình söû duïng, TSCÑ ñöôïc chia ra thaønh:</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times; mso-bidi-font-style: italic;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> . Taøi saûn ñang söû duïng.</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times; mso-bidi-font-style: italic;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> . Taøi saûn döï tröõ.</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times; mso-bidi-font-style: italic;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> . Taøi saûn chôø thanh lyù.</span></h2>
<h1><span style="font-family: 'Arial','sans-serif';"> </span></h1>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> +</span><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Caên cöù vaøo coâng duïng, TSCÑ coù :</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> . Taøi saûn duøng tröïc tieáp cho khaâu saûn xuaát kinh doanh.</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> . Taøi saûn duøng cho coâng taùc quaûn lyù.</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> . Taøi saûn duøng cho khaâu phaân phoái tieâu thuï haøng hoùa.</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times; mso-bidi-font-style: italic;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> . Taøi saûn duøng cho caùc hoaït ñoäng phuùc lôïi chung cuûa doanh nghieäp, nhö nhaø nghæ, traïm y teá, khu theå thao…</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">-</span><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Quaûn lyù veà giaù trò</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Phöông thöùc quaûn lyù naøy gaén lieàn vieäc coâng vieäc tính khaáu hao TSCÑ vaø quaûn lyù, söû duïng quyõ khaáu hao cuûa doanh nghieäp.</span></h2>
<h1><span style="font-family: 'Arial','sans-serif';"> </span></h1>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Soá tieàn khaáu hao taøi saûn laø moät yeáu toá cuûa chi phí kinh doanh vaø ñöôïc buø ñaép khi doanh nghieäp coù thu nhaäp. Soá tieàn khaáu hao ñöôïc doanh nghieäp trích laïi ñeå hình thaønh quyõ khaáu hao nhaèm taùi taïo TSCÑ. Cuõng caàn thaáy raèng khaû naêng taùi taïo TSCÑ töø quyõ khaáu hao phuï thuoäc raát lôùn vaøo möùc ñoä chính xaùc cuûa vieäc tính toaùn möùc khaáu hao taøi saûn </span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> + Phöông phaùp khaáu hao ñöôøng thaúng </span></h2>
<h1><span style="font-family: 'Arial','sans-serif';"> </span></h1>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> + </span><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">Phöông phaùp khaáu hao gia toác giaûm daàn</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> .</span><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">Tính khaáu hao theo giaù trò coøn laïi cuûa TS</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> .</span><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Tính khaáu hao theo tyû leä khaáu hao giaûm daàn </span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Ngoaøi ra, coøn coù caùc phöông phaùp tính khaáu hao khaùc nhö: </span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Khaáu hao taêng daàn: theo phöông phaùp naøy, luùc ñaàu möùc khaáu hao trích vaøo chi phí coù giaù trò nhoû, sau ñoù daàn daàn ñöôïc taêng leân.</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Khaáu hao tính moät laàn khi keát thuùc döï aùn.</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Khaáu hao toaøn boä ngay laäp töùc khi döï aùn môùi ñi vaøo vaän haønh taïo ra thu nhaäp. </span></h2>
<h1><span style="font-family: 'Arial','sans-serif';"> </span></h1>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> </span><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times; color: #0066cc;">2.2.2. Quaûn lyù vaø söû duïng voán taøi saûn löu ñoäng</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">- Phaân loaïi taøi saûn löu ñoäng </span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times; mso-bidi-font-style: italic;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Ñeå quaûn lyù veà hieän vaät, doanh nghieäp caàn tieán haønh phaân loaïi taøi saûn löu ñoäng, töø ñoù ñöa ra nhöõng caùch thöùc quaûn lyù sao cho coù hieäu quaû. Thöïc teá coù caùc caùch phaân loaïi TSLÑ cô baûn sau:</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">+</span><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Neáu caên cöù vaøo hình thaùi bieåu hieän,</span><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> TSLÑ ñöôïc chia ra thaønh:</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> .</span><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Tieàn maët, tieàn göûi ngaân haøng, tieàn taïm öùng, tieàn trong thanh toaùn…</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> .</span><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Nguyeân vaät lieäu, saûn phaåm dôû dang baùn thaønh phaåm, thaønh phaåm…</span></h2>
<h1><span style="font-family: 'Arial','sans-serif';"> </span></h1>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> +</span><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Caên cöù vaøo coâng duïng, TSLÑ ñöôïc chia ra thaønh:</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo3;"><!--[if !supportLists]--><span style="font-size: 32.0pt; font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> . Taøi saûn löu ñoäng döï tröõ kinh doanh: Nguyeân nhieân vaät lieäu, coâng cuï lao ñoäng, phuï tuøng thay theá…</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo3;"><!--[if !supportLists]--><span style="font-size: 32.0pt; font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> . Taøi saûn löu ñoäng trong saûn xuaát: Saûn phaåm dôû dang, baùn thaønh phaåm, chi phí traû tröôùc …</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo3;"><!--[if !supportLists]--><span style="font-size: 32.0pt; font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> . Taøi saûn löu ñoäng trong löu thoâng: Thaønh phaåm, haøng hoùa, caùc khoaûn theá chaáp, kyù cöôïc, caùc khoaûn taïm öùng tieàn trong thanh toaùn </span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> </span></h2>
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<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> + Quaûn lyù voán baèng tieàn</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Trong quaù trình hoaït kinh doanh, haèng ngaøy caùc doanh nghieäp luoân phaûi duy trì moät khoái löôïng voán baèng tieàn nhaát ñònh, vôùi muïc ñích:</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Thoûa maõn nhu caàu giao dòch, mua saém nguyeân vaät lieäu.</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Thöïc hieän caùc hoaït ñoäng ñaàu tö.</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Döï phoøng ñeå ñoái phoù nhöõng tröôøng hôïp phaùt sinh ñoät xuaát maø doanh nghieäp khoâng löôøng tröôùc. </span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> + Quaûn lyù caùc khoaûn phaûi thu</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> + Quaûn lyù haøng toàn kho</span></h2>
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<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> - </span><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">Ñaùnh giaù hieäu quaû söû duïng voán löu ñoäng</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times; color: #996600;">3. Caáu truùc nguoàn voán taøi trôï hoaït ñoäng kinh doanh</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo3;"><!--[if !supportLists]--><span style="font-size: 32.0pt; font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times; color: #3333ff;">3.1. Khaùi nieäm</span><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Nguoàn voán taøi trôï cho hoaït ñoäng cuûa doanh nghieäp laø nhöõng nguoàn löïc taøi chính coù trong neàn kinh teá, ñöôïc doanh nghieäp huy ñoäng, khai thaùc baèng nhieàu phöông phaùp, hình thöùc, cô cheá khaùc nhau, ñeå ñaûm baûo nguoàn löïc taøi chính cho hoaït ñoäng kinh doanh tröôùc maét vaø laâu daøi </span></h2>
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<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Nhö vaäy moät caáu truùc nguoàn voán an toaøn oån ñònh, hôïp lyù, linh hoaït seõ mang laïi söï phaùt trieån naêng ñoäng vaø hieäu quaû cho doanh nghieäp.</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">3.2. Phaân loaïi nguoàn voán taøi trôï cho hoaït ñoäng doanh nghieäp</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times; mso-bidi-font-style: italic;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">-</span><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Caên cöù vaøo phaïm vi taøi trôï</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times; mso-bidi-font-style: italic;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> . Nguoàn voán beân trong: chuû yeáu trích laäp töø lôïi nhuaän coù ñöôïc töø keát quaû kinh doanh cuûa doanh nghieäp.</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times; mso-bidi-font-style: italic;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> .</span><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Nguoàn voán beân ngoaøi: bao goàm nguoàn voán lieân doanh, lieân keát, phaùt haønh theâm coå phieáu, traùi phieáu, tín duïng ngaân haøng…</span></h2>
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<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> -</span><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Caên cöù vaøo thôøi gian taøi trôï</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo3;"><!--[if !supportLists]--><span style="font-size: 32.0pt; font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times; mso-bidi-font-style: italic;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> . Nguoàn voán taøi trôï ngaén haïn: bao goàm tín duïng thöông maïi; caùc khoaûn chieám duïng veà tieàn löông, tieàn thueá; tín duïng ngaén haïn ngaân haøng vaø caùc khoaûn phaûi traû khaùc…..</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo3;"><!--[if !supportLists]--><span style="font-size: 32.0pt; font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times; mso-bidi-font-style: italic;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> . Nguoàn voán daøi haïn: bao goàm tín duïng ngaân haøng daøi haïn, phaùt haønh traùi phieáu, huy ñoäng voán goùp coå phaàn, lieân doanh, boå sung voán töø lôïi nhuaän…</span></h2>
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<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> -</span><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Caên cöù vaøo tính chaát sôû höõu nguoàn taøi chính</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> . Voán ñoùng goùp ban ñaàu cuûa caùc chuû sôû höõu: ñaây laø nguoàn voán do chính nhöõng ngöôøi chuû sôû höõu doanh nghieäp tröïc tieáp ñaàu tö khi thaønh laäp doanh nghieäp</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> . Nguoàn voán taøi trôï töø lôïi nhuaän sau thueá: trong quaù trình hoaït ñoäng kinh doanh, caùc doanh nghieäp coù theå laøm taêng nguoàn voán sôû höõu baèng hình thöùc töï taøi trôï töø nguoàn lôïi nhuaän</span><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> </span></h2>
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<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> . Nguoàn voán boå sung baèng caùch keát naïp theâm caùc thaønh vieân môùi: khi caàn môû roäng quy moâ kinh doanh, caùc doanh nghieäp thuoäc loaïi hình coâng ty coù theå huy ñoäng taêng theâm voán baèng caùch keâu goïi theâm caùc nhaø ñaàu tö môùi. </span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">+ </span><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">Nguoàn voán ñi vay vaø chieám duïng</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> . Nguoàn voán tín duïng ngaân haøng : Nguoàn do DN ñi vay cuûa caùc ngaân haøng thöông maïi</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> . Tín duïng thöông maïi: nguoàn voán naøy hình thaønh trong quan heä </span><span style="text-decoration: underline;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times; color: #cc3300;">mua baùn chòu giöõa caùc doanh nghieäp vôùi nhau</span></span><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">. Ñaây laø moät loaïi hình tín duïng ngaén haïn, noù thöôøng ñöôïc thöïc hieän giöõa caùc doanh nghieäp khi coù söï tín nhieäm vaø thieát laäp ñöôïc quan heä cung öùng thöôøng xuyeân.</span></h2>
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<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> .</span><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Huy ñoäng baèng phaùt haønh traùi phieáu, kyø phieáu, chöùng chæ tieàn gôûi,caùc loaïi giaáy nhaän nôï khaùc cuûa doanh nghieäp</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> . Huy ñoäng töø nhöõng ngöôøi lao ñoäng trong DN</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Caùc nguoàn voán chieám duïng hôïp phaùp, nhö tieàn löông, baûo hieåm xaõ hoäi, tieàn thueá chöa noäp, caùc khoaûn ñaët coïc, kyù quyõ, caùc khoaûn nôï khaùch haøng chöa ñeán kyø haïn thanh toaùn … Ñaây laø nhöõng nguoàn voán maø doanh nghieäp coù theå söû duïng trong moät thôøi gian ngaén haïn nhaèm giaûi quyeát phaàn naøo nhu caàu voán trong quaù trình kinh doanh. </span></h2>
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<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> - Caên cöù vaøo hình thöùc huy ñoäng voán</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">.</span><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Nguoàn voán huy ñoäng döôùi daïng tieàn.</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">.</span><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Nguoàn voán huy ñoäng döôùi daïng taøi saûn, tay ngheà, bí quyeát…</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> - Caên cöù vaøo tính phaùp lyù </span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> . Nguoàn voán huy ñoäng treân thò tröôøng chính thöùc laø nhöõng nguoàn löïc taøi chính ñöôïc huy ñoäng theo cô cheá, qui ñònh cuûa phaùp lyù, ñaët döôùi söï kieåm tra, giaùm saùt cuûa caùc cô quan quaûn lyù nhaø nöôùc </span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> . Nguoàn voán huy ñoäng treân </span><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times; color: #cc3300;">thò tröôøng phi chính thöùc</span><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">, nguoàn naøy hình thaønh theo söï thoûa thuaän ngaàm giöõa caùc beân, coù tính linh hoaït cao, laõi suaát lôùn </span></h2>
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<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> </span><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times; color: #cc0000;">III. THU NHAÄP VAØ LÔÏI NHUAÄN CUÛA DOANH NGHIEÄP</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo3;"><!--[if !supportLists]--><span style="font-size: 32.0pt; font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times; color: #00cc00;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times; color: #00cc00;">1. Thu nhaäp cuûa doanh nghieäp</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo3;"><!--[if !supportLists]--><span style="font-size: 32.0pt; font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Thu nhaäp cuûa doanh nghieäp laø toaøn boä soá tieàn maø doanh nghieäp thu ñöôïc töø caùc hoaït ñoäng ñaàu tö kinh doanh. Thu nhaäp chính laø cô sôû kinh teá cho söï xuaát hieän nguoàn taøi chính cuûa doanh nghieäp </span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo3;"><!--[if !supportLists]--><span style="font-size: 32.0pt; font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Thu nhaäp töø thò tröôøng trong nöôùc, thò tröôøng quoác teá. Thu nhaäp töø hoaït ñoäng kinh doanh thöôøng xuyeân, caùc khoaûn thu nhaäp khoâng thöôøng xuyeân.</span></h2>
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<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times; color: #00cc00;">2. Lôïi nhuaän cuûa doanh nghieäp</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Phaân phoái lôïi nhuaän trong doanh nghieäp phaûi</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">ñaûm baûo ñöôïc caùc nguyeân taéc sau:</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">-</span><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Ñaûm baûo cho quaù trình tích luõy ñaàu tö môû</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">roäng caùc hoaït ñoäng kinh doanh trong töông lai.</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> - Döï phoøng ñeå phoøng haïn cheá nhöõng ruûi ro coù</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">theå gaây toån thaát laøm thieät haïi veà maët taøi chính</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">cuûa doanh nghieäp, taïo ra söï an toaøn trong kinh</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">doanh.</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> -</span><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Taïo ra ñoäng löïc kích thích nguoàn lao ñoäng</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">gaén boù vôùi doanh nghieäp laâu daøi. Taïo ra söï</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">thoáng nhaát muïc tieâu kinh teá giöõa ngöôøi ñaàu tö</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">vôùi ngöôøi lao ñoäng.</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> </span></h2>
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<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times; color: #cc0000;"> <span style="text-decoration: underline;">THÖÔNG HIEÄU GIAÙ TRÒ 2004</span></span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-size: 24.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> Ñôn vò tính : tæ</span><span style="font-size: 16.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> USD</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> 1- Coca-cola 67,39</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> 2- Microsoft 61,37</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> 3- IBM 53,79</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> 4- GE 44,11</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> 5- Intel 33,50</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> 6- Disney 27,11</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> 7- Mc.Donald 25,00</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> 8- Nokia 24,04</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> 9- Toyota 22,67</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: VNI-Times; mso-fareast-font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">•<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> 10- Marlboro 22,13 </span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> </span><span style="font-size: 24.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">Nguồn </span><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">: Business Week </span></h2>
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<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-size: 24.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> </span><span style="font-size: 24.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times; color: #cc0000;">HIEÄU QUÛA DNNN SAU COÅ PHAÀN HÓA</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-size: 32.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> </span><span style="font-size: 20.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">( KHẢO SÁT 500 DN </span><span style="font-size: 20.0pt;">Đ</span><span style="font-size: 20.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">AÕ CPH > 1N</span><span style="font-size: 20.0pt;">Ă</span><span style="font-size: 20.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;">M )</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-size: 24.0pt; font-family: VNI-Times; mso-bidi-font-family: VNI-Times;"> </span><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times; color: #6600cc;">Voán ñieàu leä taêng 1,5 - 2 LAÀN</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times; color: #6600cc;"> Doanh thu taêng 43%</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times; color: #6600cc;"> Noäp Ngaân saùch taêng 16%</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times; color: #6600cc;"> Lôïi nhuaän taêng 243%</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times; color: #6600cc;"> Thu nhaäp cuûa ngöôøi lao ñoäng taêng 54%</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times; color: #6600cc;"> Coå töùc bq taêng 15,5%</span></h2>
<h2 style="margin-left: 27.0pt; text-indent: -27.0pt;"><span style="font-family: VNI-Times; mso-bidi-font-family: VNI-Times; color: #6600cc;"> </span></h2>
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