Bai kiém tra gitra ky Cau 1: Mét sé van dé cé thé gap phai khi phan tich bao cdo t&i chinh [a gi? Trinh bay cdc nhuge diém cla vigc phan tich bio céo tai chinh. Cu 2: Sabeco dang phit trign mot céch nhanh chéng. Hién doanh nghiép dang gid Iai tat ca cc khodn thu nhap cho viée md réng quy mé, nén khéng chia cé tite, Tuy nhién, cdc nha Bu tu hy vong sau 2 nam, Sabeco bit dau thanh todn cé titc 18 6000 VNB. Néu ty Ié sinh Idi yéu cdu Id 16% thi gid tr] cua cé phiéu cng ty hign nay [a bao nhiéu? Biét ring cé ttc diy tinh tng mét cdch nhanh chéng, 20% trong nam thir 3 va 4, Tir sau nam thé 5 tre di, c6 tic tng truréng én dinh 6%6/nam Cu 3: Céng ty GD ngan hang 2 ty dé thyc hién dy dn sn xudt khdu trang. Ngan hang sau khi thém dinh on xin vay vin da Ong y cho vay véi diéu khoan dua ra nhyr sau: - ‘Thai gian tra ng trong vong 3 nam : ‘Thi gian an han cd gc va |3i cho khodn vay la 1 nam - Lai suat théng bdo phai tra 1a 10%/nam, - Tra du hang quy sau thdi gian an han” Yéu clu: lgp lich trd ng khodn vay trén? Cau 4: C6 théng tin so’ ge cia bao céo tai chinh tai 1 doanh nghiép cho 2 nam nhu’ sau, don vi tinh dong. Bang cn ddi ké todn 2019 2020 ‘A- TAI SAN NGAN HAN. 841,532,625,962 | 717,590,458,112 Wr #18 1. Tién va cdc khoan tuong duang tien | 403,522,192,255 | 112,811,737,102 Il. Cac khoan dau tu tai chinh ngan han | 133,326,721,732 | 97,438,671,054 Il, Cdc Khon phi thu ngan han 152,453,251,292 _| 348,649,851,196 IV. Hang ton kho 116,077,819,258 | 126;216,676,633 V.Tai san ngan han khdc 36,152,641,425 _| 32,473,522,128 B. TAI SAN DAI HAN 728,915,708,369 | 825,511,717,941 4d 25 Tai san 6 dinh 192,505,155,285 | 474,719,197,057 WV. Tal sin dé dang dai han 370,513,998,729 _ | 2,450,489,091 V. Dau tu t3i chinh dai han 200,000,000,000 Vi. Tai san dai han khac 165,896,554,355 | 148,342,031,793 TONG CONG TAI SAN 1,570,448,334,331 | 1,543,102,176,053 NGUON VON CNG PHAI TRA '566,570,957,632 _| 447,380,119,508 1. Ng ngén han 548,163,424,871 | 430,844,581,582 Scanned with CamScanner1. Phai tra nguéi ban nggn han 225,392,453,759 115,909,436,694 182,458,869,605 10. Vay va ng thué tai chinh ngan han 6 Il. Ng dai han 18,407,532,761 | 16,535,537,92 D.VON CHU SO HOU 1,003,87,376,699 | 1,095,722,056,545 TONG CONG NGUON VON 1,570,448,334,331 | 1,543,102,176,053 Két qua kinh doanh Doanh thu thuan vé ban hang va cung c&p dich 1,503,561,238,319 1,218,556,328,126 Gia v6n hang ban 1,019,916,536,412 | 889,301,451,589 Lgi nhuan gdp vé ban hang va cung cap dich vu 483,644,701,907 _ | 329,254,876,537 Doanh thu hoat dng tai chinh 19,814,936,319 24,488,490,348 Chi phi tai chinh 1,769,899,272 7,260,732,106 = Trong dé: Chi phi lai vay 5,293,827,950 Chi phi ban hang 321,268,951,325 237,326,460,993 Chi phi quan ly doanh nghiép 70,341,754,848 80,789,467,262 Ugi nhuan thuan tir hoat dong kinh doanh 110,079,032,781 _| 28,366,706,524 Thu nhap khac 11,261,771,012 97,421,443,406 Chi phi khac 798,992,720 2,938,754,298 Loi nhuan khac 10,462,778,292 94,482,689,108 Téng loi nhuan ké todn trudc thué 120,541,811,073 122,849,395,632 Chi phi thué TNON hién hanh 25,583,425,425, 27,067,868,419 Chi phi thué TNON hoan lai 475,973,912 -834,870,611 Lgi nhuan sau thué thu nhdp doanh nghiép 95,434,359,560. 96,616,397,824 3. Hay phan tich sy thay déi Téng tai san va chi ra nguyén nhan lam thay d6i Téng tai sin b, Hay phan tich khai quat bdo cdo két qua kinh doanh va dua ra nhan xét ¢. Hay phan tich cdc nhém chi sé tai chinh va dura ra két luan vé tinh tinh tai chinh céng ty Scanned with CamScanner