Minh dang on VCB dot sap toi, toi nay tranh thu 90 phut nen share lai cho moi nguoi chuyen de minh thay “kho hieu ban chat nhat” trong cac de VCB gan day (#188-#200).
Vi sao chuyen de BCTC hay bi “vap”?
De VCB khong cho ban tinh tu so 0. Ho cho san BCTC rut gon cua 1 doanh nghiep, roi hoi ban:
- Nhan xet su thay doi chi so neu 1 bien dong xay ra
- Hoac lua chon chien luoc tin dung/phat hanh phu hop voi doanh nghiep do
Day la dang cau “thuc chien” — kiem tra xem ban hieu ban chat hay chi hoc cong thuc.
3 dang cau hay gap (review tu de #188-#200)
-
Tinh nhanh chi so thanh khoan (Current Ratio, Quick Ratio)
- De thuong cho san Hang ton kho “kho ban” trong Current Assets
- Neu thay con so bat thuong → nghi ngo dung Quick Ratio thay vi Current Ratio
-
Phan tich ROE/ROA qua co che DuPont
- De hay hoi “nguyen nhan chinh lam ROE tang”
- Gai bay: nham lan giua tang bien loi nhuan va tang don bay tai chinh
- Meo: doc ky xem de cho bien dong nao truoc (loi nhuan hay no?)
-
Danh gia rui ro tin dung tu BCTC
- Khi he so No/Von chu so huu tang dot bien → khong vo ke’t luan “rui ro cao”
- Check them DSCR va dong tien tu HĐKD
Lo trinh 90 phut cho nguoi di lam
| Thoi gian | Lam gi |
|---|---|
| 20 phut | Doc lai ly thuyet 5 chi so cot loi (Thanh khoan, Sinh loi, Don bay, Hieu qua, Dong tien) |
| 40 phut | Lam 10 cau trac nghiem BCTC trong kho de ThiThu |
| 10 phut | Tu cham + ghi nhung cho hieu sai ban chat (khong phai tinh sai) |
| 20 phut | Review lai cac de VCB cu (#188-#196), tap trung cau BCTC |
Cau hoi cho moi nguoi
Ai cung dang luyen VCB thi cho minh hoi:
- Ban thuong bi “vap” o dang cau BCTC nao nhat?
- Ban co meo rieng nao de nhan dien bai “gai bay” khong?
- Co nen hoc BCTC truoc khi on nghiep vu khong, hay song song?
Minh dang dung kho de ThiThu (cap nhat den de #200) — co ai dang luyen chung thi comment cung trao doi nhe.