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  
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$%&
'((%)*
 +,%-.
-%(/
-0 &,*1/
- &,*1/
- &23324546
78 &0029
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Báo cáo thực tập tốt nghiệp
GVHD: TH.S. Lê Đức Thiện
7:
 ! "#$%&'(
)*&+,-.*  /0.123.(45
6%)*78"9:,:;&-
< ,&=
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Q>D+D2"9GH "IB6 L
4/%B>%BP*=R'(S%9",>T
>?*>H*%,=
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GVHD: TH.S. Lê Đức Thiện
0P :Q,RRQ,R:Q,
0PRQ,
0P
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
 !"# "# 
$%&'()*
*
+",-



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#$%&
'(
 &/01023024
"0567
)*+*,-*./01234),5
62-78-94-,-:4-0:-;,,<*=4
>2*=,?2-@2A/B4C0:,?2-@2D*4-EFG4-2HG234),5#
IJ%KLMNOPQR#
!89:- !89:;<=>?==@A=BCD;EB;FGHCD*I=BCD;FJC>9B;>K>AC>LAM
IJ%KSPOPQRT
U&V$W&LRXYZ&RXY[%\]Q&^_R`PXZPa
!,P-]P$QRb
!89:-N.FJC>;O;<=>?=>PQ;9RCD=@ASK=>*TSUE;FJV
=>WXYL==BCD*ZC =[E\AC>V
N.]^_443_01023
024"056

_i"r\OPQR#
aCDN ~w}DsA=k=l>PaCm>a;>U*ICDU:C*bC7M
aCDNN.~YbCp7o
aCDN7.~Yb;>AC>;PkCC>AC>fgCDhiCX•;7q
aCDNn.~Ybl>aCWCD;>AC>;PkCC>AC>7V
SV Thực hiện: Nguyễn Thị Phương – MSSV: 10014843 Trang iv
Báo cáo thực tập tốt nghiệp
GVHD: TH.S. Lê Đức Thiện
aCDNM.€CDcUAE>ICD;:Cl>PjN
aCDNo.€CDcUAE=k=l>PaCm>a;>Uj7
aCDNq.€CDcUAE;IYaC=b9KC>jM
aCDNV.€CDcUAE;<CD;IYaCjM
aCDN-d.€CDcUAE*bC=>@Yr>sUjq
aCDN ~YbCpYP*{;<CD;IYaCjV
aCDN-N.~YbCp;FZC*bC=>@Yr>sUnd
aCDN-7.~YbwpC>UuC;FZCSPAC>;>Un-
aCDN-j.~YbwpC>UuC;FG{=;>U|*Iw•*AEYP*{;<CD;IYaCnN
aCDN-n.~YbwpC>UuCF€CD;FZC;<CD;IYaCn7
7.3‚!ƒ$(5/„"/3_"^&
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6nn
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4u`v&oYOPQR##
w,7xD*y44)-6010z41,:*2-C4-=4g4)2GF-*./A/B-F{,w4)2HG234)
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
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#$%&
'(
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2c7de/f42-/4)01-g4,C2-(;F2;F,:*2-C4-
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2.1.1.1.Khái niệm về báo cáo tài chính 11
2.1.1.2.Ý nghĩa của việc phân ch báo cáo tài chính 12
2.1.1.3.Mục đích của việc phân ch báo cáo tài chính 12
4h%&^%jOP!_ia""
2.1.2.1.Nhiệm vụ của phân ch báo cáo tài chính 13
2.1.2.2.Mục !êu của phân ch báo cáo tài chính 13
,Nh&! !"!!_ia""
2.1.3.1.Tài liệu phân ch 14
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Báo cáo thực tập tốt nghiệp
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2.1.3.2.Phương pháp phân ch báo cáo tài chính 15
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.*A2\>?2*&>.*G"*D
UO%+\*O>4:dSAax%< "T
" MB)B T5\P / N# >4 T
P"6=
.*"#%< srysqrZB8"D4/sy.p
.SPdSAa1x=.*"9'fBUB%)"K?
>"9"#%< %,: AAD"D4/[rry.EP
.1EP>ZB8"D4/[nZ+ydSPdSAax
yyssm>"K?.*2*&>.*G"*D
B\dSAax=nyssodSAax
ZB8"D4/[r*<.*2*&>.*G"*D
  %  a    A    ,zz  ,  "\    %{  >  *
1=   ZB8"D 4/ ryZ+pdSAa yy P .P  D
dSAax>U>BT"K: .*
A2\>?*&>*G"*D,"\
%B<: qXnyny=
.*A\>?2*&>.*G"*D
  O:6B?"#5',AO>
SV Thực hiện: Nguyễn Thị Phương – MSSV: 10014843 Trang 3
Báo cáo thực tập tốt nghiệp
GVHD: TH.S. Lê Đức Thiện
7,fB"DPE %B<=.M>"UB>B)B
T:*T5> i",:
fB"DP  %B<4B"#46 B<l>'PP45
LB=
'fB)qO:5> T*A
2\>?*&>*G"*D"9,"\/>
/8"#UBBx?>"6


A><6x?BP4B")B4>M
W* TU>L=
26iQjkl,:7-%jk0)
*
262mBZ;ne@oB=_BpEq<r^BstBu<D@F
.M>?B)BfB'%J*%<  i N# >
"UB8:P*=NfB*4'B6:
X&‚"TG"(>DB\.*=.*\
"/ "/ i>&/"(>DB\%
fB'%J1 "\=.*\PD%&O:
.P45LBfBU>{>bP.P45LB*"0&
DB.P45LB>  %B<>U>fBU>
{>b"#=
2*GKMP*"#T54("04B[
SV Thực hiện: Nguyễn Thị Phương – MSSV: 10014843 Trang 5
Báo cáo thực tập tốt nghiệp
GVHD: TH.S. Lê Đức Thiện
Sơ đồ 1.1: Sơ đồ tổ chức của công ty TNHH Môi trường và công trình đô thị
Thanh Hóa
Giám đốc[_&8 xB\\fB'%J\ <
P*=Y"/%&",:-fBU%#>{>bP
*%9",*>  %B<A=Y"/*
fBU>>b4B[
ZB'%J1,"\P*
Y>b\>O>?P*T"*"/
>>b"#
T8,4'B6:"9"# ?:B
.fBU>>BT->fB8"DO4P
*"0&J8# "0%"\>\O>?P*

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
E/# > iKM8>b%< 8"\B)B>/P
:"UB6"/*!:B8"\:

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269mBZ;ne@oB=_Bv;<=XOt<=BstBu<D@F
ZB4("0KMP*T6*A2*&>*
G"*D6UB"(>DB\,"\5UB%{>
B[O::D>b*&4LL(1><>O%V "
fB'%J{4LL:BB6 ===
…;"(>DB\*"UB"/ "/ b
\,"\P1 |P5"\=
SV Thực hiện: Nguyễn Thị Phương – MSSV: 10014843 Trang 7
Báo cáo thực tập tốt nghiệp
GVHD: TH.S. Lê Đức Thiện
+UB"iW* '(6BKM:|g>B?
 "'',"\:P*BfB'>6%#
" MB)B>"%,%#1?%?fB=
.*h"9\>%?8>"(>D,"\
:)B"%ƒ=+UBH *<"#UB4;#>H "I
,"\4'B6:PG=
2667w<=>AB=Od@Zx<D>\pEF@yz<=XHB=>]XEF@yzB={e|}BBu<D>;?<R
B~F•t<=@yO<DZHt€\<@=\<=b=`=t<=}t@d;Bu<D@F
_{>,"\P*
.*A2\>?*&>.*G"*D%
: •>/=+,:P45LBP*%dSAax
=a><,"\:P*"UBDB4x",>
:FPdSAax=
nyny* i%: A*x

+)B i8,P*4g%< 8,>B/]1
 .*>?O"(>DB\*=]1 <'8,
4'B6>X"T*>bTK]1
 =]1 K•"#T4("0=p€
+T:D>b:BG4*>?O)4
4>&<*>[:BG'W}:BGO1}:BGO
}:BG>4*>?}'>>**>?O=
.B/;O>?/?>\@B<P1 4gK
# T/%#*>"9>< # MX
$%? i8P*"T,>1:D>b=
Sơ đồ 1.2: Trình tự tổ chức hoạt động của dịch vụ duy trì
chăm sóc công viên, cây xanh
SV Thực hiện: Nguyễn Thị Phương – MSSV: 10014843 Trang 9
Báo cáo thực tập tốt nghiệp
GVHD: TH.S. Lê Đức Thiện
SV Thực hiện: Nguyễn Thị Phương – MSSV: 10014843 Trang 10
]1 .*>?O
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
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ZB'
K
4'
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GO

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/
Ei8 Ei8,
Báo cáo thực tập tốt nghiệp
GVHD: TH.S. Lê Đức Thiện
9&'((%)
*--%(
/
927S7,",-$'  %
922=N;<;CeRW<D=wt>\e]BZ^B=Bstb=~<@^B=€NOBNO@\;B=^<=
2.1.1.1.Khái niệm về báo cáo tài chính
S1%\K# >G\
KfB:GG4'B0>/*#GG>8fB'
,"\4'B6:P: ‚8=S
1i '>G>4$:b%#U 4‚
1P: =
EO11%fBGB< *!"/
8B444/%B>UGG1>fBMP*
L"(>D>x?BGfBO=+TX"T"D"#
,1>?"(%>UBU8P
*l%< \'  8"UBfB'%JB
fB'"T"#%#B<B/=
?86'*>fB8"D O116
'L>("UBl>(%=a"&4$:b
*b>@B< O11l/V""
M>UGG1(%P*:? O1
GG1fBM>,>"1/6>U'
PL4/8(%=

,> T: =AfB'D: ifB
O"8b?B,*>%O6%#4'
„"  H%#\'>*&>=>===+UB"x
"#:%9>"##)=
+/>POL&>/fBOP-
P8B>''#P: =Q‰><fBO"8
1P: -"|H"84/%#U,>
4'TBT"/U=A-ifBO"84/
%#>/PP45LB"T"''VVl'>T>
4g"#"8,=
+/>")B4fBOP->8B/P
SV Thực hiện: Nguyễn Thị Phương – MSSV: 10014843 Trang 12
Báo cáo thực tập tốt nghiệp
GVHD: TH.S. Lê Đức Thiện
&>/M5'>/>=>===QG><
-"UB"81%"TGTBL*>U"UB
1GG,"\8fB':'4%&,>
(%ƒ
+/>B6 - 'fB8"D ! :
4V "#BDB*=Q‰><- '8"#'
P: ,>&4V =
+/>(fBfB'%JMPK"*&
%"\>=>===/fBOh/"/#T?5"\
"\=
2/fBOP"/#hfB8"DPX"/
#x N# >"#" M8 O11=
929=;Ce>]Re]B@;?EBstb=~<@^B=€NOBNO@\;B=^<=
2.1.2.1.Nhiệm vụ của phân tích báo cáo tài chính
EO11*x%{>b"/>
fB'D")B(fBi%\>bfB

+ Bảng cân đối kế toán:
S'O"/8•S.+7€%\ (  8%\
1P8B 'KfB\4'>B0G
?4'P: ,\&"T6"D=
‹Báo cáo kết quả hoạt động kinh doanh:
S8fB',"\:•S.7Z+7a€%
1 'KfBGG>8fB':hGG
{>b: "/>>U'
B8 1% 1>=>===\‚=
+ Báo cáo lưu chuyển tiền tệ:
S%BBTU•S._.€%1 '>
G>4$:b%#U 4‚P: =
* ''B6 "/#4$:b*
(45"T"',U>>4$:bL'U",
,"\P: =
+ Thuyết minh báo cáo tài chính:
B81•2S..€%\K# "#
4$:b"T'1>K4B*>UGG,"\4'B6
:GG1P: ‚
1Gj8>bT"#=
SV Thực hiện: Nguyễn Thị Phương – MSSV: 10014843 Trang 14
Báo cáo thực tập tốt nghiệp
GVHD: TH.S. Lê Đức Thiện
2.1.3.2.Phương pháp phân tích báo cáo tài chính
+/>* :b (   O11
P8B< B>x?B"GG1=+T
"B#"UBG> O11\bT>j!
L (  4B[
8%< 1 O1:,44UB
UB:-"TT"\KfB>U4'

\ %#B<B)%#B<B8>%#B<4BB8fB=
X""L<!B"0&G (  ,"\
BfB'=
2.1.4.3. Phân tích báo cáo tài chính thông qua các tỷ số
':• 
Phân tích các khoản phải thu
=N;;Ce& EO1' 'BP*%\fBG4
4'b")B>'bB/""
GG1P*=
u<D@=_B&
‚rCD;ƒtBNBv=Oq<
b=q;@=E>\<DE„<>`<
…
NBv=Oq<b=q;@=E
o<D<DE„<>`<
Phân tích các khoản phải trả
=N;;Ce[EO17' ''%fBG44'
# ''>KB0>/P*44'")B>B/
"T6"#M"\'5"8GG1P*=
u<D@=_B&
‚|`<a •
o<D<ab=q;@yq
o<D<DE„<>`<
Phân tích khả năng thanh toán bằng tiền
=N;;Ce&Œ4/lUP*%Œ4/"%&4/
U|?,P*"P"T'#V, ''
P*=c/Ui6%#%BLU|P*"OB=
u<D@=_B&
‚|`@=t<=@ON<<=t<=
€†<D@;[<em@