MỐI QUAN HỆ GIỮA CÁC DÒNG LƯU CHUYỂN TIỀN TỆ VỚI LỢI NHUẬN RÒNG VÀ BẢNG CÂN ĐỐI KẾ TOÁN

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J"+-3] Z-? Z-  ?  
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J"H Z-?4 Z-  ?  
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63 Y0+ Z-?E
JH Z-?4 Z-?E
[") Y0+ Z-?4

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L*"+@@/&
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6HQN@/&B Y0+ Z-?4
JO"1*#+.+&-?4
@U6JJ0&-?
;L"/,^+_"?-?4-
?"1-?-?E-
?"1U6JJ
6+4-*+"1)F2,
+9++34V`"X1>;<'*
+4-"*+"1+)I8/,
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P5<'* 1$%!
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1.2$3&+456$&!
78&(#)$&+%b#
 ?)4+4  )*#0
+ ?+481#/%)?)*
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L#  )* ?b"02
 #1"A/%!9)* ?
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/% EO-?G1
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JQ"+
JQ",+A
kJ)#+O-?=CYb
jT
jTV0YZ
bL=CX
kU)*?+ JQ3
JQ+"
j6+4\


j6+4\V0
YZX
JQ)
JQ""!
JQ"4"!
kU)*Z[Yb

j6+4"H+
"
j6+4HH"
kU)*"!
jJ*+bL jJ*+bL
JQ+?+
kU)*"A kUEOZ[Yb
= && !"#$%&
RB
)+4O 8@Q/
Q3@0/S
JQ/kJQ3
J/>-lJ/-kL)+"l<@/&B
Jl6+lJ3lJ/>-lJ/
-k6+"lL)l<@/&B
JkV6+"j6+jJ3jJ/>-
XjJ/-lL)l<@/&BVgX
 >?@>1$&!.!!A>1$&!.!A>?B$&A>?
+!C($A>?+!(D>-D>EF+G*=,
Nhn xt rt ra t phương trnh (2)
 =,?@//%)!?@
m ?/G/%  )-;J

1" ?/"])+/ 0 G
,+A#m/ /% G+4$
/  G/;
 =,?@3/%n!?@
m ?3G/% G)-"O

B"])+3G  ?3/,
G)*++)*/"P;
=,Q@ /31O
A/S
- =,Q"E?"1
/%?)!"A@-?;
- =,Q")o@/&B"1
/%?n!-?4-"O/,
G@)*++)*/"P;
- =,QE4/,G1/
2o+4F,9/%?)!-
?E;
E2/'9
CM FD B
@0Cpq;
0!=0!"#$%&HIJK
'L'=L65-D'
+,-.(#
?+!
-65
-
-65
-D'
-B -65-

-65
-D'
?+!C( MN ONN -.!! MN PON
J edd rd <>- ecd ghd
Y+ gcd sdd Y+" edd gsd
J3 eed htd 6+4+" hd id
6+4""! rd MN <- gcd gcd
?+!#Q urd rsd EF+G 'NNN '=N
L1 g;gdd g;ddd < rdd rdd
Y#o VgedX VgtdX ULB- edd scd
1)+! 'MN 'RPN 1)B 'MN 'RPN

ST9
J"LG Llg60HgJ=6[1gdd"3H#
ed"td";J"P0E1 J=6[
0!0&&$%!$&HIJK
+,-.(#
1UV
-65
-
-65
-D'
b iddd icdd
T crdd tgdd
U)*?+ gedd gsdd
6+4\ rdd red
U)*-?
4
sdd crd
UH sd hd

U)* d ved
U)*"! htd chd
JJLbL gdr gcu
U)*/ ece hig
U)*B- edd ecd
Y#J=6[ id td

0!P0!$VB+W/FHIJK65-D'
+,-(#
-B :W/
T /2 gsd JG+ ecd
JG+@@/&B d JG3 gsd
JG)*B- ecd
T )

ged
T  ged T +" td
T +4""! ed  
JG+4""! sd  
JQ? cid JQ? cid
<65X%.-65-D'
<8&(#)$&
J kbvw+
kicddjecdkiecd"
J  kT<Zlw3vw+"
ktgddlgsdjVvtdXkthdd"
kredjtdlVvedXjsd
kidd"
J"H hd"
J?+ gcu"

Y <8&(#)$&9M'
iecdjthddjiddjhdjgcuktg

Tiền chi quản
lý KD
Chi phí KD
Khấu hao
TSCĐ
∆ chi phí trả
trước
∆ Chi phí phải
trả




<8&(#)#7
v JJ=6[ td"
YY <8&(#)#79MN
<8&(#)2
v J") vged"
v JG+@6=Z d
v 6)*/ vgeg"
YYY <8&(#)29=P'
?Z['=N
JEPS edd"
JPS rd"
-;\9
6+9++*+O-?
3;

=,GE?H  "A@-
?hud"# "A!9)
*"Atd"W\/2  )*"A
0  @-?ed";
J/2H-A@-?E
td";
L)>-  -?4 ged
";J)* G1 "@-?4
geg";JQ?@-?4vesg";
0!9<.]&.^..%.
60CpqG Llg
[924S"3

<.]&.^..
%.
:
U)*/ hig
6?# td
6?W\J=6[ ed
U"AO-?

"!Q? scg
J"OQE? vhud
U"AO-?
 tg
U"AO-?E td
U"AO-?
4 vesg
JQ"A vged
-;\9

6+9++*+O-?
;
=,GE?H  "A@-
?hud"# "A99)
*"Atd"W\/2  )*"A
0  @-?ed";
J/2H-A@-?E
td";
L)>-  -?4 ged
";J)* GM "@-4geg";
JQ?@-?4vesg";
E2/=9
+@0`6G L)*+G
N/"1Vs;hX
Vh;hX ?/Q/S
JQ/G LS

- J"4#"PSg;cdd"3
- 6)*/Se;tdr"3
- UH1x--PSid"3
- 6 /> /2Ss;sdd"3
- J/2Sg;idd"3
- L1/2 Sh;cdd"3H#e;ddd"
3;

0!PP90!"#$%&#%H_01
?`Y:a- - -Sbc-Ed- -
_?+!C( ''PN _-.!! 'N=N
y;J g;cdd y;L)>- r;ecd
yy;[E4>- d g;<>- s;hcd

yyy;6+ e;sid e;z"] e;hrd
g;z e;hdd h;z" g;ced
e;z hid yyy;L)- e;ddd
h;b,+AA VeddX <- gu;edd
y<;Z3 i;hdd 0-BF+G gu;ddd
g;Z3 i;tdd g;<E@@/&B gt;gcd
e;b,+A JY VhddX e;{|+" g;ddd
<;J/>- grd h;U)*++ g;rcd
0?+!( 'eNNN YY-Bfgh$ edd
J/2 gr;ddd {|M&+() edd
g;J/2 gi;ddd ?Z)B =OPN
L1 eg;cdd  
Y#| Vs;cddX  
e;6+4Cb6& g;ddd  
?Z)+! =OPN  

0!0&&$%!&(#)$&H_0165-['-
1UV -[' -
JQ hd;ddd hh;ddd
6 "O e;cdd e;ddd
bE ei;cdd hg;ddd
T gu;gdd ee;ddd
U)*?+ r;sdd u;ddd
b-?4 ehd egd
6+4-?4 icd rcd
J"S6+4H tsd igd
6+4 e;scd e;urd
6+4\+ e;gcd he;grd
U)*EOZ[Yb h;erd h;edd
U)* gdd idd

JQ)*"! h;hrd h;udd
J*+ ust g;due
U)*/ e;shs e;rdr

0!M90&&FH_0165-
VJM+9+++IX
[924S"3
1UV LG L
Y<8&(#)$& 
g;U)*/ e;rdr
e;6I g;gud
Y# g;cdd
6,+A VsdX
UH\/2 VeddX
UH1x, VidX
h;UO-?"!
Q? h;uur
T + g;ghd
JG3 Vg;htdX
T />- id
JG+" udd
U"AO-? s;ihr
YY<8&(#)#7 
J/2 g;idd
J /2EF,9 Vs;sddX
U"AO-?E Ve;iddX
YYY<8(#)2 
J g;ddd
J)*/ Ve;tdrX
U"AO-?4 Vg;tdrX

JQ"A"P shd
J3EP g;ddd
}&@xQ- id
J3P g;cdd
1T2;#QUVV &&F
H_01
- 6I1#4+4#"P)#O
4;6(\I10+/1#
|"1;=)*+O 
4+E ''G /2$+4/
F#M;
- 6,+A,+A*+"P/%  )*
0"10  @-?'*

)I?;L)-*+,+A G)
*011I /!)
*VI"OX;L/,+AP"1!9
/,+AEP'/14/*+,+A"P;L/,
+AP~9EPm0H*+,+A/1
;
J"10`6/,+AEG Lcsd"
G Lcdd"*"G L0*+,+Asd
";
- 6HVWX\/2oHVWXO
-?E4B)4Q)*
0?A-?1)"O"~)*
I/"A-?;
60`60EO4"G L;6GN
Q/"G L0/2g;idd
""2A-@/2g;cdd"0) ?

H\/2edd;
- UHVWX1x),@x
/Q-!x,'"12"]1
G -/-G 4;[H
VWX4AI""G 1I&
)*0&A-?'*/%
)"O"~)*F2"A-?;=
)"1 4+E*+
+4-?4;
- JO-?"!Q?A-
"-?IBQ
?VerdrlgcddjeddvsdvidXkh;urr";
- LB@?Q&
-?3 +3/>-
+";JQ)F2GN/
P/EP"1;6+3

/?G/% G?  O-?
;L)-+"G/%  ? G
"A-?/!)*;
6E\F2/,Q@+304
,+A;
Y+@0`604,+AEG Lh;rdd
"G e;tid"*+ g;ghd"I
G/!)*g;ghd";
J9,3@0`604,+AEG Lt;esd
"G i;tdd"*3Gg;htd"I
/!)*g;htd";
kh;uurjVvg;ghdlg;htdjidjuddX
kh;uurjVvisdXks;ihr"

- 6O-?E' )O 
4$EO-?E)F2,"1
Q"2E@/-/I!#
HVWX-?E;
J"10`6/-G LG/!E
G g;sdd"/-G  g;sdd"1"
#  /2g;cdd"01
1)"O"HVWX-?E GV X@/
-1)?"P0HO-?E
H\/2edd";
U"A-?Ekvg;sddjg;cddleddkve;idd"
- 6@-?4)' " 
4;J1oF2"AO-?
4"19/&1"2E@)@/&B/


 
!"


 !"#$
"%& '(
)
*"%& '(

I"O)*/)* G@
/&B09NV)-!"])+WX;
=)>--G L/!EG Gg;ddd"
4/"G L9/")g;ddd" G
-?4g;ddd";

<@/&BG LG/!EG edd1"
)*/(Me;rdr")G@/&BG 
01+"O";L*"A1
@/&Bkeddve;rdrke;tdr";L"P0/,
Q+@@/&B'4+E)*/"P;
- JQE4OQ@A3 
"AO-?E"AO-?
4s;ihrlVve;iddXlVvg;tdrXkshd";
- }&@xQ-4HVWX
Ix-G 4/@0`6G Lid
";
- 6n+ 8M+9"'
/S
JQ"AkVJ3PXj}&x
Q-XjJ3EP;
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