PHƯƠNG PHÁP TÍNH DỰ PHÒNG GIẢM GIÁ HÀNG TỒN KHO ẢNH HƯỞNG NHƯ THẾ NÀO ĐẾN GIÁ CỔ PHIẾU TRÊN THỊ TRƯỜNG

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


!"#$"%&$'
()
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*'&+,$"%" $'&+/$
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*0"%-1$'
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2*!3"-4&5$"
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6*'&+,$789$:$";#$'
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*0"%<$'
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B*'&+,$"%89$'($"
CHỦ ĐỀ:
CD EFG  H  IH
CJ C7 KLCM
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Nội dung :

*"N:$:OAP9QNRST$'
*UQRV&
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!*C&\$"-]RS:^A
!*H$""-_$'
*"N:$:OAP9QNRST$'
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*"N:$:OA`["a$'':bA':N"9$'Q<$
c"8d ef@Y9c"8b$g`h$"Q;-iR
S-]Rjkgl$'S^S:/&R"m$"':N'nRRo#
RNRQ9:c"8b$*
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*NRST$'9Ab$""-_$'p&+AqRo#
g8#$"$'":O[*
*UQRV&
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0$$] :NQ;% S-]R"89$$"Z[c":':bA':NPn$"9$'rN$Q;8$'cs*
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0$Rt :NQ;% SuYZ[h$"P98':NPn$"9$'rN$Q;8$'cs*
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)ng-r0$Rt :NQ;% ":O$RtR&n:cs*
*'&+0$QWRQ;XR"YZ[
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"v8R"&w$A`RcUQ8N$jn?NRc"8b$g`["a$'dQ9:jb$P9$]x/AQ9$'eQ"s
c"8b$R"mS-]R["y[Q;XR"YZ[c":SoRNRS:/&c:O$j#&
zRt$'"{#PlQ;b$]":O$Q|:g8cUQp&bQ}j`c:O$Su~b+;#
z)`':bAj•QP/$"€$'Y]:XR"c:$"QURtQ"^~b+;#g•$SU$P:OR+0&R‚&["b:Q"#$"
Q8N$$'"{#Pl$]
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Mức trích lập dự phòng tính theo công thức sau:

ƒRg`["a$'':bA':NPZQQ-"9$'"t#„-]$'PZQQ-"9$'"t#Q"`RQUQ<$c"8
Q|:Q"1:S:^AYZ[rN8RN8Q9:R"X$"… :N'nRQ"v8j†cUQ8N$‡ :NQ;%Q"&‚$Rt
Q"^Q"`R":O$S-]RRo#
1. Ưu điểm:
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 :•[Rt$'&<$Q9:R"X$"S^rˆSW[Q†$Q"VQd"q$'Q-2‰BB‰‡e
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 R"8"9$'"8N["lRPlQ"v8Aˆ#dY,\QUQ**e"ƒ#"Š$Q‹$'g8#$"Q"&R3$'$"-
Y]:$"&Z$R"8*
!C&\$"-]RS:^A
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"8|QST$'Q;8$'Y{$"P`Rjb$~&VQ\Q" $'A|:Q;8$'R":U$Y-]Rg`Q;€"9$'"8NRo#
As$"Q"-1$'g&+Q;s"9$'Q<$c"8_ATQAƒRST$"VQS%$"\$"=ASbArb8$'&+0$PZQ
Y:O&R"8jb$~&VQ\SbArb8$'&<$"9$'Q;8$'Y-&Q"q$'*
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St$S‚&Œ$"Q;|$'c"#$":UA"#+Q‹$'':NRo#jb$["wA\"9$'"8NA9As$"S#$'
$WAp&+/$R":["n:S^•'‹A"9$'•\R"&w$r%R"8R":U$g%R"Q&$';#jb$["wAc":R‚$
Q":UQ*rŽ$'Q;_Q"9$"c"8b$Y]:$"&Z$S#$'R"1$'9+Q"#$"Q8N$Ro#\g[''"Qc
R3$'c"q$'["b:Y9Q"}#
2. Nhược điểm:
RtQ"^Y9"9$'"8Nc"q$'rN$S-]R\'•+Q":OQ"|:R"8\"#+Y9$'&+0$PZQY:O&\"ƒ#"Š$
Q"9$"c"8b$Y]:$"&Z$c"q$'$"•R"8\$0$c":S‘R\$"s$P98':NQ;%\$U&c"q$'
":^&;’Q-1$'QZ$"8|QST$'Ro#\7j“c"q$'c"•:AWR["b:j#:Y‚AQ;8$'p&NQ;s$";#
p&+UQS%$"S‚&Q-\Q"#+Ps$WA':€\A&#P98R†[":U&Q"sY|:rN$;#P9$'-]RY|:*
!*H$""-_$'
1. Bảng cân đối kế toánb$""-_$'SU$R"mx0&jn!*9$'Q<$c"8\AlR*`
["a$'':bA':N"9$'Q<$c"8
2. Báo cáo kết quả hoạt động kinh doanh:
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H$""-_$'SU$R"mx0&jn6* :NPn$"9$'rN$
d;-1$'"][c"8b$ R&n:c5cUQ8N$$‹A$#+$"•".$c"8b$ S#$''":Q;0$
j†cUQ8N$Q"sjnR"0$"YOR"$"•".$S-]R"89$$"Z['":':bAg`["a$'P9'":':bA !\P9
$'-]RY|:*e
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H$""-_$'SU$R"mx0&jn]:$"&Z$'T[
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H$""-_$'SU$R"mx0&jnB]:$"&Z$Q"&‚$
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H$""-_$'SU$R"mx0&jn6]:$"&Z$Q;-iRQ"&U
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H$""-_$'SU$R"mx0&jn":["XQ"&UQ"&$"Z[":O$"9$"
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H$""-_$'SU$R"mx0&jn>]:$"&Z$j#&Q"&U
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H$""-_$'SU$R"mx0&jn?u:R.rb$Q;0$R†[":U&
3. Thuyết minh BCTC: H$""-_$'SU$R"mx0&
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*2 :bA':Nb$""-_$'SU$':NQ;%Q"&‚$R"-#Q"`R":O$S-]R
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*6u:R.rb$Q;0$R†["‚$
Như vậy, khi dự phòng giảm giá HTK tăng có thể sẽ làm cho lợi nhuận giảm, giá trị
cổ phiếu giảm và ngược lại
CẢM ƠN CÔ VÀ CÁC BẠN ĐÃ THEO DÕI !