TỔNG QUAN VỀ PHÂN TÍCH TÀI CHÍNH

TỔNG QUAN VỀ PHÂN TÍCH TÀI CHÍNH
1.1 Khái niệm về phân tích tài chính
1.1.1 Bản chất và chức năng của tài chính doanh nghiệp
 
 !"#$%&'()*+,
+-+%./0,1,,1 
(23'4,1.(256789+

 :;<+2,)&
 !.#=+ 2&78
> !-.+!,)+9!?'!@2+
A0;2!(.=B," !A.
#$%C(DE
 F'!!,)!?'!(.GH !A.
#
 I;78A.C.+,+#
 J1.%,K,L*#
 M,(.*,@HA'N(1>,1 !A
.#
 I;252=8D+!*!(!
2@H+)%A.B
#
1.1.2 Khái niệm về phân tích tài chính
O6%%2%AP,AQ(.*,(!C
2+-%%+.;(-%%!RG/
DSN)%4=!9(9*'!@TL %%
!@DL!@R2#
1.2 Ý nghĩa của việc phân tích tài chính
U6,/!!?'!(A%%6(7
825( V.<-,-+#N
R"!9(!-)+6+78#

W=8;<G9+"#O62
%&; !.(2R"!@'C!G!X!YI
;25(!1)+2;<.*,(!- !.
!*! ,8N.#
W=8.=*C88=25N(R
(6@!%%L+C!(-
@/(AP,AQ+'Z
1.3 Vai trò, mục đích của phân tích tài chính
1.3.1 Vai trò2+,+.CY2-/+%
78 !*88 !A.
#$%&'(+6%%Q%&!X!Y.
<(;, 3@ C,%#NR"'(>A!G!X
!Y,8N[/C2@T.9+#
1.3.2 Mục đíchX6!A;, (.
<2K(-,<(+ !.(!D*
3@D@R2(B!9!@'C!G[T#
1.4 Tài liệu phân tích%%"!@T&
::#$%&'(.6'C26::#PU\
]^_`0aaa`U\:=@bc`0aa0`:%+::,
1.4.1 Bảng cân đối kế toán
W::IT(I)+9%
!9 ,H!*,!G@/%-+#d=;
, )e%)'D;,99D;,9T
 H!*,!9#
W2+!*!I-%% !(-
<2L(.<!-(-(-%!78
#U!9(Q!**.C
+@R2#
=+6)6!.CX'!@TL 
(D,6!(D)T254B!9%,'N6!@

!*A6'L,.QT25(88
%A.(251>(789+(
'+%%<2L#
JC,0?
 G)+9!CH!*,2&)
'-2578#:SN!@TYACP
.C=8B2 %A
.#f2+"?'*+',=.C2 (
!9(9*!,I',=( !
%!78#
 %2 !CH
!*,2&)(*++,25+!/
"D-!@T!?@4!/6)N'####
:SN!@TYACP"DH 2 
#f2+"?'*+R!@TT
'!%A.#:<;SN9*
!..<(,;!L-H T
#
 6!.C2=g,K@R%IhI
#
1.4.2 Báo cáo kết quả hoạt động kinh doanh
W::IT(I%%.C !.
.i.C(!@TCPB2jL !%%
L+j8/@/#.C.,k?
 O?lWKmWn(%%.C !.(
), !. !.#SN
?'!-%)'2+.i@/(I.i)
#
 O?ll%%L+j8/@/(SN
?'!-!@T%)'E.i@/'*(E

.i)(!K.i)(E
!C.i)#
 O?lllCG<!@T.B(!@T,o,(!@T2 #
1.4.3 Ba
̉
ng lưu chuyê
̉
n tiê
̀
n tê
̣
W::IT(L%782@T-
.%)#L)2@'*-+(@H9*!
!@T.< -(L)C!?(.<
L!2-.%CP#
JC,k?
 W@'*-B !A.22-92N
!C ! 'C(!92 !)
G8#9.< -B 
!.!*.T'% !.
,%#
 W@'*-B !!?@22-92N!C,Y,(
A6'L(@T)(25f:\.!?@.#
 W@'*-B !22-92N!C+
'!I-',=(.C"D'@9
('(&92NZ+82,<,
.#
:90 ['2&(P@RLC'C
1.4.4 Thuyết minh BCTC
W2+,!1!*,- !(C,SN

N::8*#@
 d!1!*, !!1!*,.C(2jL.(%
;"D(',=.#
 :.C8 #