{"id":30426,"date":"2017-04-25T08:03:07","date_gmt":"2017-04-25T08:03:07","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30426"},"modified":"2017-04-30T03:29:35","modified_gmt":"2017-04-30T03:29:35","slug":"khoa-hoc-doc-va-phan-tich-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30426","title":{"rendered":"Kh\u00f3a h\u1ecdc: \u0110\u1ecdc v\u00e0 ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh"},"content":{"rendered":"
\"Doc<\/a>

Doc va phan tich bao cao tai chinh<\/p><\/div>\n

K\u1ec3 c\u1ea3 Nh\u00e2n vi\u00ean k\u1ebf to\u00e1n, <\/span>K\u1ebf to\u00e1n Tr\u01b0\u1edfng, Gi\u00e1m \u0111\u1ed1c T\u00e0i ch\u00ednh, Gi\u00e1m \u0111\u1ed1c \u0110i\u1ec1u h\u00e0nh c\u0169ng nh\u01b0 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0\u2026 kh\u00f4ng ph\u1ea3i ai c\u0169ng c\u00f3 th\u1ec3 hi\u1ec3u ng\u1ecdn ng\u00e0nh c\u00e1c s\u1ed1 li\u1ec7u trong B\u00e1o c\u00e1o T\u00e0i ch\u00ednh, c\u00e0ng kh\u00f4ng ph\u1ea3i ai c\u0169ng c\u00f3 kh\u1ea3 n\u0103ng \u201cchi\u1ebft xu\u1ea5t\u201d ra c\u00e1c quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh kh\u00f4n ngoan v\u00e0 ch\u00ednh x\u00e1c t\u1eeb c\u00e1c s\u1ed1 li\u1ec7u \u0111\u00f3! \u0110i\u1ec1u l\u00e0m n\u00ean s\u1ef1 kh\u00e1c bi\u1ec7t ch\u00ednh l\u00e0 kh\u1ea3 n\u0103ng ph\u00e2n t\u00edch B\u00e1o c\u00e1o T\u00e0i ch\u00ednh!<\/span><\/p>\n

 <\/p>\n

Kh\u00f3a h\u1ecdc:<\/span><\/strong><\/p>\n

\u0110\u1ecdc v\u00e0 ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/strong><\/p>\n

\u0110\u1ecdc, hi\u1ec3u v\u00e0 ph\u00e2n t\u00edch B\u00e1o c\u00e1o T\u00e0i ch\u00ednh l\u00e0 ngh\u1ec7 thu\u1eadt phi\u00ean d\u1ecbch c\u00e1c s\u1ed1 li\u1ec7u, gi\u00fap cho ng\u01b0\u1eddi \u0111\u1ecdc ph\u00e2n t\u00edch v\u00e0 gi\u1ea3i th\u00edch c\u00e1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh th\u00e0nh nh\u1eefng th\u00f4ng tin h\u1eefu \u00edch, l\u00e0m c\u01a1 s\u1edf cho vi\u1ec7c ra c\u00e1c quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh<\/span><\/p>\n

\u0110\u1ecdc,\u00a0 hi\u1ec3u v\u00e0 ph\u00e2n t\u00edch B\u00e1o c\u00e1o t\u00e0i \u00a0kh\u00f4ng ch\u1ec9 \u0111\u00f2i h\u1ecfi v\u1ed1n ki\u1ebfn th\u1ee9c, hi\u1ec3u bi\u1ebft nh\u1ea5t \u0111\u1ecbnh v\u1ec1 t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n, v\u1ec1 qu\u1ea3n tr\u1ecb kinh doanh m\u00e0 c\u00f2n y\u00eau c\u1ea7u nh\u1eefng k\u1ef9 n\u0103ng mang t\u00ednh h\u1ec7 th\u1ed1ng v\u00e0 logic \u00a0c\u1ee7a ng\u01b0\u1eddi \u0111\u1ecdc. \u0110\u1eb7c bi\u1ec7t, trong vi\u1ec7c s\u1eed d\u1ee5ng nh\u1eefng s\u1ed1 li\u1ec7u c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p<\/span><\/p>\n

Kh\u00f3a h\u1ecdc \u0110\u1ecdc v\u00e0 ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong> s\u1ebd gi\u00fap c\u00e1c H\u1ecdc vi\u00ean kh\u1ea3 n\u0103ng t\u1ef1 \u0111\u1ecdc, hi\u1ec3u \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, t\u1ef1 tin \u0111\u01b0a ra \u00fd ki\u1ebfn \u0111\u00e1nh gi\u00e1 v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p .<\/span><\/p>\n

K\u1ebf to\u00e1n thu\u1ebf Centax<\/b>\u00a0cung c\u1ea5p kh\u00f3a h\u1ecdc v\u1edbi\u00a0nh\u1eefng gi\u1ea3ng vi\u00ean c\u00f3 nhi\u1ec1u kinh nghi\u1ec7p l\u00e0m th\u1ef1c t\u1ebf, gi\u1eef nh\u1eefng v\u1ecb tr\u00ed cao trong c\u00f4ng t\u00e1c \u0111\u1ea7u t\u01b0, t\u00edn d\u1ee5ng c\u1ee7a doanh nghi\u1ec7p, ng\u00e2n h\u00e0ng\u2026 gi\u1ea3ng d\u1ea1y, truy\u1ec1n \u0111\u1ea1t nh\u1eefng ki\u1ebfn th\u1ee9c th\u1ef1c t\u1ebf trong ph\u00e2n t\u00edch t\u00e0i ch\u00ednh.<\/span><\/p>\n

\u0110\u0103ng k\u00fd kh\u00f3a h\u1ecdc<\/a><\/span><\/p>\n

Chi ti\u1ebft\u00a0Kh\u00f3a h\u1ecdc \u0110\u1ecdc v\u00e0 ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong> nh\u01b0 sau:<\/span><\/p>\n

1. \u0110\u1ed1i t\u01b0\u1ee3ng tham giam kh\u00f3a h\u1ecdc:<\/strong><\/span><\/h2>\n

\u2013 L\u00e3nh \u0111\u1ea1o, qu\u1ea3n l\u00fd doanh nghi\u1ec7p c\u1ea7n n\u1eafm v\u1eefng ki\u1ebfn th\u1ee9c ph\u00e2n t\u00edch t\u00e0i ch\u00ednh.<\/span><\/p>\n

\u2013 Nh\u00e2n vi\u00ean k\u1ebf to\u00e1n, k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

\u2013 Nh\u00e2n vi\u00ean ph\u00e2n t\u00edch t\u00e0i ch\u00ednh doanh nghi\u1ec7p, c\u00f4ng ty ch\u1ee9ng kho\u00e1n, ng\u00e2n h\u00e0ng, qu\u1ef9 \u0111\u1ea7u t\u01b0<\/span><\/p>\n

\u2013 Nh\u00e2n vi\u00ean t\u00edn d\u1ee5ng ng\u00e2n h\u00e0ng.<\/span><\/p>\n

\u2013 Sinh vi\u00ean chuy\u00ean ng\u00e0nh kinh t\u1ebf, t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng.<\/span><\/p>\n

\u2013 Nh\u1eefng ng\u01b0\u1eddi \u0111ang mu\u1ed1n thi tuy\u1ec3n v\u00e0o ng\u00e2n h\u00e0ng, c\u00f4ng ty ch\u1ee9ng kho\u00e1n, qu\u1ef9 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

2.\u00a0 N\u1ed9i dung c\u1ee7a kh\u00f3a \u0110\u1ecdc hi\u1ec3u v\u00e0 ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/strong><\/span><\/h2>\n\n\n\n\n\n\n
1. Gi\u1edbi thi\u1ec7u v\u1ec1 \u00a0B\u00e1o c\u00e1o T\u00e0i ch\u00ednh (BCTC)<\/strong><\/span><\/td>\n\u00a0 \u2013 B\u00e1o c\u00e1o T\u00e0i ch\u00ednh\u00a0<\/span>\u00a0 <\/span>\u00a0<\/span>+ Th\u00e0nh ph\u1ea7n c\u1ee7a BCTC<\/span>\u00a0 <\/span>\u00a0+ Vai tr\u00f2 c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0\u00a0\u00a0<\/span>\u00a0 \u00a0 \u00a0<\/span>\u00a0 <\/span>\u00a0 <\/span>\u00a0+ M\u1ee5c \u0111\u00edch ph\u00e2n t\u00edch BCTC<\/span>
\n\u00a0 + C\u01a1 ch\u1ebf l\u1eadp BCTC\u00a0<\/span>\u2013 Chu tr\u00ecnh ghi nh\u1eadn giao d\u1ecbch kinh t\u1ebf<\/span>
\n\u00a0 \u00a0 \u00a0<\/span>+ C\u01a1 s\u1edf d\u1ed3n t\u00edch v\u00e0 c\u01a1 s\u1edf ti\u1ec1n m\u1eb7t<\/span>
\n\u00a0 \u00a0 \u00a0+ C\u00e1c nguy\u00ean l\u00fd k\u1ebf to\u00e1n c\u01a1 b\u1ea3n<\/span><\/td>\n<\/tr>\n
2. Ph\u00e2n t\u00edch B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (BC\u0110KT)<\/strong><\/span><\/td>\n\u00a0\u2013 C\u00e1c ch\u1ec9 ti\u00eau c\u01a1 b\u1ea3n c\u1ee7a BC\u0110KT<\/span>
\n\u00a0\u2013 Ph\u00e2n lo\u1ea1i gi\u1eefa t\u00e0i s\u1ea3n v\u00e0 c\u00f4ng n\u1ee3, d\u00e0i h\u1ea1n v\u00e0 ng\u1eafn h\u1ea1n<\/span>
\n\u00a0\u2013 Ph\u00e2n t\u00edch con s\u1ed1 tr\u00ean BC\u0110KT v\u00e0 \u0111\u00e1nh gi\u00e1 v\u1ecb th\u1ebf c\u1ee7a doanh nghi\u1ec7p\u00a0 \u00a0\u00a0<\/strong><\/span><\/td>\n<\/tr>\n
3. Ph\u00e2n t\u00edch B\u00e1o c\u00e1o K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh (BCKQH\u0110KD)<\/strong><\/span><\/td>\n\u00a0 \u2013 C\u00e1c ch\u1ec9 ti\u00eau c\u01a1 b\u1ea3n c\u1ee7a BCKQH\u0110KD v\u00e0 nh\u1eefng \u2018h\u00ecnh th\u1ee9c\u2019 c\u1ee7a BCKQH\u0110KD<\/span>
\n\u00a0 \u2013 Ph\u00e2n t\u00edch c\u00e1c h\u1ea1ng m\u1ee5c \u0111\u1eb7c bi\u1ec7t<\/span>
\n\u00a0 \u2013 Ph\u00e2n t\u00edch con s\u1ed1 tr\u00ean BCKQH\u0110KD v\u00e0 \u0111\u00e1nh gi\u00e1 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p<\/span><\/td>\n<\/tr>\n
4. Ph\u00e2n t\u00edch c\u00e1c ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh<\/strong><\/span><\/td>\n\u2013 Ph\u00e2n t\u00edch kh\u1ea3 n\u0103ng thanh to\u00e1n<\/span>\u2013 \u00a0Ph\u00e2n t\u00edch hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n<\/span>\u2013 \u00a0Ph\u00e2n t\u00edch hi\u1ec7u su\u1ea5t s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n<\/span>\u2013 Ph\u00e2n t\u00edch ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh(sinh l\u1eddi, thanh kho\u1ea3n \u2026)<\/span>\u2013 Nh\u1eefng h\u1ea1n ch\u1ebf c\u1ee7a ph\u00e2n t\u00edch ch\u1ec9 s\u1ed1\u00a0<\/strong>\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Th\u1eddi gian v\u00e0 h\u1ecdc ph\u00ed :\u00a0<\/strong><\/em><\/span><\/p>\n

\u2013 Th\u1eddi gian kh\u00f3a h\u1ecdc: 3 bu\u1ed5i<\/strong><\/span><\/p>\n

\u2013 H\u1ecdc ph\u00ed cho to\u00e0n b\u1ed9 kh\u00f3a h\u1ecdc: 2.000.000 VN\u0110<\/strong><\/span><\/p>\n

\u0110\u1ec3 ch\u00e0o m\u1eebng ng\u00e0y l\u1ec5 l\u1edbn 30\/4 – \u00a01\/5 v\u00e0 tri \u00e2n c\u00e1c h\u1ecdc vi\u00ean, kho\u00e1\u00a0<\/strong>h\u1ecdc: \u0110\u1ecdc v\u00e0 ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong> s\u1ebd \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i h\u1ecdc ph\u00ed\u00a0\"khuy\u1ebfn<\/a>c\u00f2n: 700.000\u0111\/3 bu\u1ed5i (<\/strong>B\u1ea3y tr\u0103m ngh\u00ecn \u0111\u1ed3ng)<\/em><\/span><\/p>\n

H\u1ecdc vi\u00ean c\u0169 c\u1ee7a Centax v\u00e0 c\u00e1c h\u1ecdc vi\u00ean c\u1ee7a l\u1edbp CEO HN1 trong Gr QT v\u00e0 KN \u0111\u01b0\u1ee3c gi\u1ea3m th\u00eam 20% h\u1ecdc ph\u00ed c\u00f2n: 560.000\u0111\/3 bu\u1ed5i\u00a0<\/strong>(N\u0103m tr\u0103m s\u00e1u m\u01b0\u01a1i ngh\u00ecn \u0111\u1ed3ng)<\/em><\/span><\/p>\n

Nh\u1eefng b\u1ea1n n\u1ed9p h\u1ecdc ph\u00ed tr\u01b0\u1edbc 10\/5\/2017 \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i gi\u1ea3m th\u00eam 10% h\u1ecdc ph\u00ed c\u00f2n 630.000\u0111\/3 bu\u1ed5i<\/strong> (S\u00e1u tr\u0103m ba m\u01b0\u01a1i ngh\u00ecn \u0111\u1ed3ng).<\/em><\/span><\/p>\n

L\u01b0u \u00fd:<\/em><\/span> <\/span><\/strong><\/p>\n