!"#$%&'()*(+,- #
(,.&(/012$314(52/021202
2622+7/0/0 )&8(9():;20(#2
<= /0 #2+79(8 0
'(>$
%&1 #(9()*(+,-'(9(-
)*(+'12&'(20):;)21)
(9(+6):;2)?/@201&
, ?2 0(9()*(+,2A6,'(1(
9(1&(52201&;9(2B26)2B9(
207(-01/?201&>
"$<-22):;2208(9():;2/0
2+7+1' 9(!C2'($
D(!"="20"
.=EE%F3GH=E)A>'=(I=!
E0J.%F3GH=EK L70M
N
!
"#"$%$&/0 $<;?
/0 O$
'()*+",P9((27220):;6(#2
$
'()*+"","):;20(#2>.=EE
%QG"$
'()*+""",38(9():;20(#2
".=EE%QG"$
`-#,!,b(20-#9(/@$
O
`D( .20+(PQ>$
`#>>$
`3])($
`3/?&20/?'(>c
d3C>2
`<" #/?0)+$31a/02
?&(Z0)U(-200)2.->
$
`<2#20)/6"? ;X(,$
`<?];20( #/?+- 1
,e(;,'(20/a2,C
/a2,$
`<127 C$%7(01&12B9(
!,f220'(20](9(,):;52$
`</72>)YU(+62)^,.?
&'(, 0>>1a27 #)'(,.1/?
($
`<?9( #Q0201&?/0
Q0C2-11,e? (9(7)YU(X
26X0]$
%a_</0&(Z7>0#0)
>$
1.2.1.1. Khái niệm tài sản cố định:
0)/0U/(/#QX((g)(_
`):;_ #e Y/X
oi8/"0)K--):;61/"_
`0)J
`0)J
`0),.'J20/@
oi8/"0)K.;,
oi8/"0)K ;]):;
:
1.2.2.1.Nội dung của vốn lưu động:
</(#/0&(Z7>0#0)/(#>
$
0)/(#>5 4#_0)
/(#)*(+200)/(#/(.$
0)/(#)*(+/0U2U(X
/(62/(6X/(c20)g Y9(-)*(+$
0)/(#/(.5 _qg 01
X(;6/"2Z7626,],
(&6]c
1.2.2.2. Phân loại vốn lưu động.
%&9(/@6):;2/(#1(9(6.2/(
#?8/"KX(Q,(_
oi8/"K-&(_KX(Q062/(
#?0_
r<Z7202
`<Z7_5 7 C"9(b67:8067
(&6,&, /"9(@j<06"69(@co
`<_3,?(>,06
," Q6,(,$$
n
0'(&0"#)*(+,6212B9(
265"20&)>$p?
29(9( .)*(+>$u01
/?2/-)^PQ"#)*(+,29( ./
20?/"/?2]-9( .,f6,.12-
,.&0"#)*(+,$
<' 9(!16 ("? ;X(5
"6&X-2+7+C2
/0(#26"?(52& 9(-
)*(+,?(/?$GC,6v9(
/@C^Z +26 ;25
):; !8(9():;2$
E=>'?.?@125678*+14':;*+13*@AB*+7B/*'*+'CD
%&0+Q"#)*(+,06
v'12$<,/07(,X9(1@a9(
9(-)*(+`,>$
<,>?&(/0)7Q27
0#0)U(-200)2.-;2;)*(+`,
>Z ;], /$
E(#2/02- (571& #@Y
;&01$
u):;2209(a> -L(#?&
;2;,K(X(9(60220&2$
?):;(52209(a,)2 ;]-
w
(X10$<):;269(a&'(*8
+0S9(279(/@'(20*8$
'(&&)*%+,
=(52'(/!(&/"W1&?(
L20"#201/!(?x;
'($%202'(;(#,.
W20,e)/?>8 0B;(#20
]),(,]'(>0$
(X2.P'-2&/"/?(/0 #
2+7+" 6,.&/" #'/?(e
'(Q/0,.J)/?(1&/LP'J/"!
/"19(7)YU()2P'e/X>.$
V9(2+7PQ20'(6])8PQ
>.P'/(@ #)(1/X9(_
`.)/?(B,\$
`GQ/LX #P(>e $
`q*"P(X(B20]P>P
(>.8 /@20>.S27P(1$
E(9(>2'($
234!5,3$ % &
%&P*((529(-)*(+,
1&):;?(5_];806]; "20
2.9(0($
2.2.2.1.Nguồn vốn tín dụng ngân hàng và tín dụng thương mại.
31&12280/0(529(!+,.W
2 0B2X,$q"#20
Nm
&>7(12"#0]8
0 "(+112(Q(52$
V. #0,.2280C,.):
;]; "(1 (5"X
$<):;2280Z 2)*(+
,0& (?$
$3Q,1&(&P
p0/"Q,?0,~ K
U7(,1&(&P?$31 #)-Q1&(&
f_):;+ (1&(&P$
'!6789)*%+,
#8 ,!:
u(('
<B9(P2•
<Vu-9(8
<B9(P20#2q€Vu>
,\/(8(&?X(2B69(11&?-
#):;0)>$
;<)=!>2?
p?("#,
s)(+p=<Vu•
<Vu-9(8
3WX(s)(+/?(<Vu #5<Vu):;
,\"X(5/?($3WX(0x
]*,e)/>P2$
N4
;<)=!3@$)01
p?("#,
`s)(+/?(2>)YU(•
<>)YU(-9(8
3WX(s)(+/?(2>)YU(+ [52>)Y
U():;,\1&"X(5/?($
A;<)=!3@!"6% !
p?("#,
ƒ*_m4Nm$Owhwt4O
V 0/3.W/0 #u===f6(#
21>7,"$=2)2?
6,.!f6)"J)ST->+6
0W3.L2?9( !,1,e2/X0N2]
*Q7,619( .2P)2,
,w$nkn$ywt$mmm207"#>(/0*8$
3."#)*(+,2'>86
19(720a2;K/(6#",#
/6):;+(X$
D!"44!&!!"
3.=EE%QG"/0 #8?0/
0wlN4l4mmw$uJ ?0/2020"#?,O
e .L?7(.-*8*80
6*8'(6608;68*Yc200
W$
Nh
(/0f.1)PQ9(/@C
^6(>• %J2)-6X S
.2>+02X.X.L20
&P$%7(1LS.2?9(?"
,>,e 4mmy202AQ2UX
'#6U? 9(/8(02,020(]
>.$
3.-.L*8?_
`uX%EJ$
`u.Gbp($
`uX<-$
`upBp?6G=.6<a [$
,
iB
9(
/@
,b
(
iB
9(
/@
2
iB
,
Nn
Phòng tổ chức hành chính_31QeS 27 .
-6+(# ,>.Z (+e/
>2j9(Qe 2;69(7"6+(PQ# 6
Q"#6 9(.$$$o$•S 9(/@
9(/@#.82X272+7>6X((g*x
9("67(#20PQ])>/#j8
/6,KY60"205T#6*$$$o$€8 Q
]7/>.202(#$V(,]
Q6,1Y6XQ(-Q/#]?$
A.0/#20e /;2;0
]9(2eB".$
Phòng tài chính- kế toán:31 2;6x
,8(2(& 16(X2/(67(#8.6
11Y(9():;52>
$
qg *81,]/6+6
./8(20):;/8(0$u1U)/' 27*81&8
)/L]/65"/8(020,1):U$%7(0A2
#,&0.-L008-"Q!
/L]2$
qg *8;(#C^207(,,](6-
>6C& 0 0]2,)6,6-
, (5(X/(6] 2/(/0+/$u1/0 .
0)^, ?]68(9():;2/(#$
*Ngoài những đặc điểm về sản phẩm ngành xây dựng còn có những đặc
trưng về sản xuất như:
Nw
q*(+*8.-.?00
X(Y>XJ,$%C& 0Bf.
W"2/#.?/@&*+(6++(
- "#Be 6;,+(/x/0 )…*Y
#?/@& .X6;
?/@6S@)7> 1$%C9(8
27(,/0 2>.86S@8>
27,]+('($
q*(+*80K1'(;&2-)*(+
*81]20/$%C& 0AX('(/0
*)g ,)g ?/0 20-Q
'(.-;&Y/XP)*(+*8
$
3(,\)*(+,*8,x06C&
(
(
N -*+7B/*'@' h$kOO$O4h$khy n$kht$4N4$kO
m
4$mNO$wwt$yw
N
hh6h
4 B/*'@'@'* h$kOO$O4h$khy n$kht$4N4$kO
m
4$mNO$wwt$yw
N
hh6h
O 3* 7B/*' *+'CD
7@(
h$4Oh$wyw$h4y n$N4m$wyw$hO
m
N$wwn$mmm$mm
N
hh6k
h Y*'Z*+;D 4yw$h4n$N4m h4n$ONh$Nmm N4t$wwt$ywm h46w
k $[14$L ww$Nym$tww N4N$hkt$khh OO$4nn$tkn Ot6t
n Y*'Z*@'* 4Nm$4Ok$OO4 Omh$wkn$kkn yh$n4N$44h hk
t Y*'Z* w$4tw$kkO Nm$yty$4NN 4$tmm$nkw O46n
''ZD w$4tw$kkO Nm$yty$4NN 4$tmm$nkw O46n
w Y*'Z*Q'?0 N$mhm$mmm 4$NmN$mmm N$mnN$mmm Nm4
'*'ZDQ'?0 N$mhm$mmm 4$NmN$mmm N$mnN$mmm Nm4
'D'\Q'?0
4m
E='F0@AG*+5678*+14':;*+13*0I*+@:J0G*'
,
;I!"/0C!,;2 L5M
=(52>.18]20X(68
Y>(Q($<-2,.&W-208,
01&]*?$=(529(e 7(1)
P67(];(#20)9(/@209(-)*(+,
>.$8,>4e 4mmy204mNm1&
#27(52$
44
LM*+E=+'W*0J?*'+?^N*;*+*+_*13**RESSTUES<S
j%<_5o
+_*13*
Q*'7B/*'
ESST ES<S
B5?*'ES<SXESST
:C@3 ()*+3
UYD'M
@AM
k$h4w$ttk$kht k$yhO$4mm$thn rkNh$h4k$Nyy ry6k
"UY*+`*
'G*
k$h4m$Oym$kht k$yOk$wnO$4hn rkNk$ht4$nyy ry6k
<U /:
*+`*'G*
N$nOk$tmt$ONw N$Oyt$O4N$hyN `4Ow$Owk$w4t `Nh6n
EU$'M@AM
*+(^?*
]fO6]g
aU'Z@Qg
0(Y0 Qg
.h
w$Owk$mmm t$OOt$kmm `N$mht$kmm `N46k
LU+_*
13*
4$Nkw$twt$hO4 4$4On$kNO$mkt rtt$t4k$n4k rO6n
<U> 4$mnN$nN4$ym4 4$Nkm$4m4$ktn rww$kwy$nth rh6O
U y$tkh$tmm$tk6k N$mtn$4Nk$NNy rNmm$thk$mhO6k rNm6O
U Nmw$n$Nh4$w4n N$mtO$ywt$hkt `N4$Nkk$Ony `N6N
EU [h 7i
D'j*+
aU [h
>"NU
D'k0]Y
yt$Nth$kOm wn$ONm$hwm6k `Nm$wnh$mhy6k `NN64
-*+0;*+ e=cle=cdE=eTe l=<eT=e<a=lSa cTE=<cS=lEb mel
Nguồn: Phòng Kinh doanh của Công ty
;I!")*%+0'C!,;2 L5M
[(XQ(#(52+,?
e 4mmy/0k$h4w$ttk$kht $ =e 4mNm ,?/0
k$yhO$4mm$thn 2 ) 2 e e 4mNm , ? e
kNh$h4k$Nyy2s/ey6k†$
=(X8>(A?e/0?"e
2)(20'e?B?0"W/0
(X8Q(/0 ?e$ =-+(X
8/0 =?"e/00e7(+$q
2e 4mmy,e 4mNmektw$wtt6k)2s/
4h
Copyright: Tài liệu đại học ©