{"id":4404,"date":"2026-06-15T17:05:51","date_gmt":"2026-06-15T10:05:51","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4404"},"modified":"2026-06-15T17:05:51","modified_gmt":"2026-06-15T10:05:51","slug":"cong-thuc-ebitda-nghi-dinh-132","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-ebitda-nghi-dinh-132\/","title":{"rendered":"C\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132: C\u00e1ch \u00e1p d\u1ee5ng v\u00e0 V\u00ed d\u1ee5 th\u1ef1c t\u1ebf"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p, EBITDA l\u00e0 m\u1ed9t trong nh\u1eefng ch\u1ec9 s\u1ed1 quan tr\u1ecdng gi\u00fap \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 kinh doanh tr\u01b0\u1edbc khi xem x\u00e9t t\u00e1c \u0111\u1ed9ng c\u1ee7a chi ph\u00ed l\u00e3i vay, thu\u1ebf v\u00e0 kh\u1ea5u hao. \u0110\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft, EBITDA c\u00f2n \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c hi\u1ec3u \u0111\u00fang c\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132 gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng trong qu\u00e1 tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra, thanh tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1eady EBITDA \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 th\u1ebf n\u00e0o? C\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132 c\u00f3 \u0111i\u1ec3m g\u00ec c\u1ea7n l\u01b0u \u00fd? N\u1ed9i dung d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap doanh nghi\u1ec7p hi\u1ec3u r\u00f5 c\u00e1ch t\u00ednh, \u00fd ngh\u0129a v\u00e0 c\u00e1ch \u00e1p d\u1ee5ng th\u1ef1c t\u1ebf.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-ebitda-nghi-dinh-132\/#EBITDA_la_gi_Vai_tro_cua_EBITDA_trong_quan_ly_tai_chinh_doanh_nghiep\" >EBITDA l\u00e0 g\u00ec? Vai tr\u00f2 c\u1ee7a EBITDA trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-ebitda-nghi-dinh-132\/#Nghi_dinh_132_quy_dinh_EBITDA_nhu_the_nao\" >Ngh\u1ecb \u0111\u1ecbnh 132 quy \u0111\u1ecbnh EBITDA nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-ebitda-nghi-dinh-132\/#Cong_thuc_EBITDA_Nghi_dinh_132_duoc_xac_dinh_nhu_the_nao\" >C\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-ebitda-nghi-dinh-132\/#Loi_nhuan_thuan_tu_hoat_dong_kinh_doanh\" >L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-ebitda-nghi-dinh-132\/#Chi_phi_lai_vay_giao_dich_lien_ket\" >Chi ph\u00ed l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-ebitda-nghi-dinh-132\/#Chi_phi_khau_hao\" >Chi ph\u00ed kh\u1ea5u hao<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-ebitda-nghi-dinh-132\/#Cong_thuc_EBITDA_Nghi_dinh_132_lien_quan_den_chi_phi_lai_vay_duoc_tru_nhu_the_nao\" >C\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132 li\u00ean quan \u0111\u1ebfn chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-ebitda-nghi-dinh-132\/#Vi_du_ap_dung_cong_thuc_EBITDA_Nghi_dinh_132_thuc_te\" >V\u00ed d\u1ee5 \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132 th\u1ef1c t\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-ebitda-nghi-dinh-132\/#Nhung_yeu_to_can_luu_y_khi_ap_dung_cong_thuc_EBITDA_Nghi_dinh_132\" >Nh\u1eefng y\u1ebfu t\u1ed1 c\u1ea7n l\u01b0u \u00fd khi \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-ebitda-nghi-dinh-132\/#EBITDA_khong_phai_loi_nhuan_sau_thue\" >EBITDA kh\u00f4ng ph\u1ea3i l\u1ee3i nhu\u1eadn sau thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-ebitda-nghi-dinh-132\/#Can_xac_dinh_dung_chi_phi_lai_vay\" >C\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang chi ph\u00ed l\u00e3i vay<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-ebitda-nghi-dinh-132\/#Theo_doi_phan_chi_phi_lai_vay_chua_duoc_tru\" >Theo d\u00f5i ph\u1ea7n chi ph\u00ed l\u00e3i vay ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-ebitda-nghi-dinh-132\/#Doanh_nghiep_nao_can_quan_tam_den_cong_thuc_EBITDA_Nghi_dinh_132\" >Doanh nghi\u1ec7p n\u00e0o c\u1ea7n quan t\u00e2m \u0111\u1ebfn c\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-ebitda-nghi-dinh-132\/#Cach_han_che_rui_ro_khi_tinh_EBITDA_theo_Nghi_dinh_132\" >C\u00e1ch h\u1ea1n ch\u1ebf r\u1ee7i ro khi t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-ebitda-nghi-dinh-132\/#Cau_hoi_thuong_gap_ve_cong_thuc_EBITDA_Nghi_dinh_132\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-ebitda-nghi-dinh-132\/#Cong_thuc_EBITDA_Nghi_dinh_132_dung_de_lam_gi\" >C\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132 d\u00f9ng \u0111\u1ec3 l\u00e0m g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-ebitda-nghi-dinh-132\/#Cong_thuc_EBITDA_Nghi_dinh_132_duoc_su_dung_trong_truong_hop_nao\" >C\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-ebitda-nghi-dinh-132\/#Cong_thuc_EBITDA_Nghi_dinh_132_co_giong_cong_thuc_EBITDA_trong_phan_tich_tai_chinh_khong\" >C\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132 c\u00f3 gi\u1ed1ng c\u00f4ng th\u1ee9c EBITDA trong ph\u00e2n t\u00edch t\u00e0i ch\u00ednh kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-ebitda-nghi-dinh-132\/#Chi_phi_lai_vay_vuot_qua_30_EBITDA_co_duoc_dua_vao_chi_phi_duoc_tru_khong\" >Chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t qu\u00e1 30% EBITDA c\u00f3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-ebitda-nghi-dinh-132\/#EBITDA_am_thi_ap_dung_cong_thuc_EBITDA_Nghi_dinh_132_nhu_the_nao\" >EBITDA \u00e2m th\u00ec \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132 nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-ebitda-nghi-dinh-132\/#Chi_phi_khau_hao_nao_duoc_dua_vao_cong_thuc_EBITDA_Nghi_dinh_132\" >Chi ph\u00ed kh\u1ea5u hao n\u00e0o \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o c\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-ebitda-nghi-dinh-132\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-ebitda-nghi-dinh-132\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"EBITDA_la_gi_Vai_tro_cua_EBITDA_trong_quan_ly_tai_chinh_doanh_nghiep\"><\/span><b>EBITDA l\u00e0 g\u00ec? Vai tr\u00f2 c\u1ee7a EBITDA trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4408\" aria-describedby=\"caption-attachment-4408\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4408\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cong-thuc-EBITDA-Nghi-dinh-132-va-vai-tro-cua-EBITDA-trong-quan-ly-tai-chinh-doanh-nghiep.jpg\" alt=\"C\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132 v\u00e0 vai tr\u00f2 c\u1ee7a EBITDA trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cong-thuc-EBITDA-Nghi-dinh-132-va-vai-tro-cua-EBITDA-trong-quan-ly-tai-chinh-doanh-nghiep.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cong-thuc-EBITDA-Nghi-dinh-132-va-vai-tro-cua-EBITDA-trong-quan-ly-tai-chinh-doanh-nghiep-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cong-thuc-EBITDA-Nghi-dinh-132-va-vai-tro-cua-EBITDA-trong-quan-ly-tai-chinh-doanh-nghiep-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cong-thuc-EBITDA-Nghi-dinh-132-va-vai-tro-cua-EBITDA-trong-quan-ly-tai-chinh-doanh-nghiep-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cong-thuc-EBITDA-Nghi-dinh-132-va-vai-tro-cua-EBITDA-trong-quan-ly-tai-chinh-doanh-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4408\" class=\"wp-caption-text\">C\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132 v\u00e0 vai tr\u00f2 c\u1ee7a EBITDA trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">EBITDA l\u00e0 vi\u1ebft t\u1eaft c\u1ee7a c\u1ee5m t\u1eeb ti\u1ebfng Anh Earnings Before Interest, Taxes, Depreciation and Amortization, \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc l\u00e3i vay, thu\u1ebf v\u00e0 kh\u1ea5u hao.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng t\u1ea1o l\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed1t l\u00f5i c\u1ee7a doanh nghi\u1ec7p m\u00e0 ch\u01b0a b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00e1c v\u1edbi l\u1ee3i nhu\u1eadn sau thu\u1ebf, EBITDA ph\u1ea3n \u00e1nh ph\u1ea7n n\u00e0o n\u0103ng l\u1ef1c v\u1eadn h\u00e0nh c\u1ee7a doanh nghi\u1ec7p. M\u1ed9t doanh nghi\u1ec7p c\u00f3 EBITDA cao th\u01b0\u1eddng cho th\u1ea5y ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111ang t\u1ea1o ra gi\u00e1 tr\u1ecb t\u1ed1t tr\u01b0\u1edbc khi t\u00ednh \u0111\u1ebfn c\u1ea5u tr\u00fac v\u1ed1n v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, EBITDA kh\u00f4ng ph\u1ea3i l\u00e0 d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf doanh nghi\u1ec7p thu \u0111\u01b0\u1ee3c. Ch\u1ec9 s\u1ed1 n\u00e0y ch\u1ee7 y\u1ebfu ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch ph\u00e2n t\u00edch t\u00e0i ch\u00ednh, \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 l\u00e0m c\u01a1 s\u1edf cho m\u1ed9t s\u1ed1 t\u00ednh to\u00e1n theo quy \u0111\u1ecbnh thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong \u0111\u00f3, c\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p quan t\u00e2m do li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_132_quy_dinh_EBITDA_nhu_the_nao\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 132 quy \u0111\u1ecbnh EBITDA nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c ban h\u00e0nh nh\u1eb1m quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng n\u1ed9i dung quan tr\u1ecdng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh n\u00e0y, doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n x\u00e1c \u0111\u1ecbnh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">EBITDA l\u00e0m c\u01a1 s\u1edf t\u00ednh gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang c\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132 c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng trong qu\u00e1 tr\u00ecnh t\u00ednh to\u00e1n ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_thuc_EBITDA_Nghi_dinh_132_duoc_xac_dinh_nhu_the_nao\"><\/span><b>C\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4406\" aria-describedby=\"caption-attachment-4406\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4406\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cong-thuc-EBITDA-Nghi-dinh-132-duoc-xac-dinh-nhu-the-nao.jpg\" alt=\"C\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cong-thuc-EBITDA-Nghi-dinh-132-duoc-xac-dinh-nhu-the-nao.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cong-thuc-EBITDA-Nghi-dinh-132-duoc-xac-dinh-nhu-the-nao-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cong-thuc-EBITDA-Nghi-dinh-132-duoc-xac-dinh-nhu-the-nao-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cong-thuc-EBITDA-Nghi-dinh-132-duoc-xac-dinh-nhu-the-nao-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cong-thuc-EBITDA-Nghi-dinh-132-duoc-xac-dinh-nhu-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4406\" class=\"wp-caption-text\">C\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/cach-tinh-ebitda-theo-nghi-dinh-132\/\">c\u00e1ch t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, doanh nghi\u1ec7p c\u1ea7n n\u1eafm \u0111\u01b0\u1ee3c c\u00e1c th\u00e0nh ph\u1ea7n c\u1ea5u th\u00e0nh EBITDA.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132 th\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">EBITDA = L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh + Chi ph\u00ed l\u00e3i vay + Chi ph\u00ed kh\u1ea5u hao<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong \u0111\u00f3:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_nhuan_thuan_tu_hoat_dong_kinh_doanh\"><\/span><b>L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 kho\u1ea3n l\u1ee3i nhu\u1eadn doanh nghi\u1ec7p t\u1ea1o ra t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ch\u00ednh sau khi \u0111\u00e3 tr\u1eeb c\u00e1c chi ph\u00ed v\u1eadn h\u00e0nh li\u00ean quan.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n th\u01b0\u1eddng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i nhu\u1eadn ho\u1ea1t \u0111\u1ed9ng g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed b\u00e1n h\u00e0ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n chi ph\u00ed v\u1eadn h\u00e0nh kh\u00e1c.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_giao_dich_lien_ket\"><\/span><b>Chi ph\u00ed l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay l\u00e0 kho\u1ea3n chi ph\u00ed ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng vay v\u1ed1n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e3i vay ng\u00e2n h\u00e0ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e3i vay t\u1eeb t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e3i vay theo h\u1ee3p \u0111\u1ed3ng vay v\u1ed1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng trong c\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132 v\u00ec chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c c\u1ed9ng tr\u1edf l\u1ea1i \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kh\u1ea3 n\u0103ng t\u1ea1o l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc chi ph\u00ed t\u00e0i ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_khau_hao\"><\/span><b>Chi ph\u00ed kh\u1ea5u hao<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u1ea5u hao bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n ph\u00e2n b\u1ed5 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n theo th\u1eddi gian s\u1eed d\u1ee5ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c c\u1ed9ng chi ph\u00ed kh\u1ea5u hao tr\u1edf l\u1ea1i gi\u00fap EBITDA ph\u1ea3n \u00e1nh hi\u1ec7u qu\u1ea3 kinh doanh tr\u01b0\u1edbc \u1ea3nh h\u01b0\u1edfng c\u1ee7a ch\u00ednh s\u00e1ch ph\u00e2n b\u1ed5 chi ph\u00ed t\u00e0i s\u1ea3n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_thuc_EBITDA_Nghi_dinh_132_lien_quan_den_chi_phi_lai_vay_duoc_tru_nhu_the_nao\"><\/span><b>C\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132 li\u00ean quan \u0111\u1ebfn chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4407\" aria-describedby=\"caption-attachment-4407\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4407\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cong-thuc-EBITDA-Nghi-dinh-132-lien-quan-den-chi-phi-lai-vay-duoc-tru-nhu-the-nao.jpg\" alt=\"C\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132 li\u00ean quan \u0111\u1ebfn chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 th\u1ebf n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cong-thuc-EBITDA-Nghi-dinh-132-lien-quan-den-chi-phi-lai-vay-duoc-tru-nhu-the-nao.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cong-thuc-EBITDA-Nghi-dinh-132-lien-quan-den-chi-phi-lai-vay-duoc-tru-nhu-the-nao-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cong-thuc-EBITDA-Nghi-dinh-132-lien-quan-den-chi-phi-lai-vay-duoc-tru-nhu-the-nao-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cong-thuc-EBITDA-Nghi-dinh-132-lien-quan-den-chi-phi-lai-vay-duoc-tru-nhu-the-nao-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cong-thuc-EBITDA-Nghi-dinh-132-lien-quan-den-chi-phi-lai-vay-duoc-tru-nhu-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4407\" class=\"wp-caption-text\">C\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132 li\u00ean quan \u0111\u1ebfn chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 th\u1ebf n\u00e0o<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng l\u00fd do doanh nghi\u1ec7p quan t\u00e2m \u0111\u1ebfn c\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 v\u00ec EBITDA \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c chi ph\u00ed l\u00e3i vay t\u1ed1i \u0111a \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft, t\u1ed5ng chi ph\u00ed l\u00e3i vay thu\u1ea7n \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c gi\u1edbi h\u1ea1n t\u00ednh theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m EBITDA.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch x\u00e1c \u0111\u1ecbnh:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay thu\u1ea7n \u0111\u01b0\u1ee3c tr\u1eeb t\u1ed1i \u0111a = 30% x EBITDA<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong \u0111\u00f3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay thu\u1ea7n \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0: Chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 sau khi tr\u1eeb \u0111i c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u00e0i ch\u00ednh t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t qu\u00e1 gi\u1edbi h\u1ea1n cho ph\u00e9p, ph\u1ea7n v\u01b0\u1ee3t c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng.\u00a0<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_ap_dung_cong_thuc_EBITDA_Nghi_dinh_132_thuc_te\"><\/span><b>V\u00ed d\u1ee5 \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132 th\u1ef1c t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed doanh nghi\u1ec7p A c\u00f3 s\u1ed1 li\u1ec7u trong n\u0103m t\u00e0i ch\u00ednh nh\u01b0 sau:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh: 5 t\u1ef7 \u0111\u1ed3ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay: 2 t\u1ef7 \u0111\u1ed3ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u1ea5u hao: 1 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng c\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132:\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">EBITDA = L\u1ee3i nhu\u1eadn thu\u1ea7n + Chi ph\u00ed l\u00e3i vay + Kh\u1ea5u hao = 5 + 2 + 1 = 8 t\u1ef7 \u0111\u1ed3ng<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ti\u1ebfp theo, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb:\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb = 30% x EBITDA = 30% x 8 t\u1ef7 = 2.4 t\u1ef7 \u0111\u1ed3ng\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu chi ph\u00ed l\u00e3i vay thu\u1ea7n c\u1ee7a doanh nghi\u1ec7p l\u00e0 2 t\u1ef7 \u0111\u1ed3ng s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh to\u00e0n b\u1ed9 v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu chi ph\u00ed l\u00e3i vay thu\u1ea7n l\u00e0 3 t\u1ef7 \u0111\u1ed3ng, ph\u1ea7n v\u01b0\u1ee3t gi\u1edbi h\u1ea1n c\u1ea7n x\u1eed l\u00fd theo quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n chi ph\u00ed l\u00e3i vay.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qua v\u00ed d\u1ee5 tr\u00ean c\u00f3 th\u1ec3 th\u1ea5y, vi\u1ec7c t\u00ednh \u0111\u00fang EBITDA \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn quy\u1ec1n l\u1ee3i thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_yeu_to_can_luu_y_khi_ap_dung_cong_thuc_EBITDA_Nghi_dinh_132\"><\/span><b>Nh\u1eefng y\u1ebfu t\u1ed1 c\u1ea7n l\u01b0u \u00fd khi \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n khi x\u00e1c \u0111\u1ecbnh EBITDA do ch\u01b0a ph\u00e2n lo\u1ea1i \u0111\u00fang c\u00e1c kho\u1ea3n m\u1ee5c t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 l\u01b0u \u00fd quan tr\u1ecdng:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"EBITDA_khong_phai_loi_nhuan_sau_thue\"><\/span><b>EBITDA kh\u00f4ng ph\u1ea3i l\u1ee3i nhu\u1eadn sau thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 sai l\u1ea7m ph\u1ed5 bi\u1ebfn khi doanh nghi\u1ec7p nh\u1ea7m EBITDA v\u1edbi l\u1ee3i nhu\u1eadn cu\u1ed1i c\u00f9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">EBITDA \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e3i vay<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea5u hao.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, ch\u1ec9 s\u1ed1 n\u00e0y th\u01b0\u1eddng cao h\u01a1n l\u1ee3i nhu\u1eadn sau thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_xac_dinh_dung_chi_phi_lai_vay\"><\/span><b>C\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang chi ph\u00ed l\u00e3i vay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n chi ph\u00ed t\u00e0i ch\u00ednh \u0111\u1ec1u \u0111\u01b0\u1ee3c xem l\u00e0 chi ph\u00ed l\u00e3i vay.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng vay<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n m\u1ee5c ghi nh\u1eadn tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ph\u00e2n lo\u1ea1i sai c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ebft qu\u1ea3 t\u00ednh to\u00e1n khi \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Theo_doi_phan_chi_phi_lai_vay_chua_duoc_tru\"><\/span><b>Theo d\u00f5i ph\u1ea7n chi ph\u00ed l\u00e3i vay ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c gi\u1edbi h\u1ea1n, doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i ph\u1ea7n ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 x\u1eed l\u00fd trong c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo theo quy \u0111\u1ecbnh. <\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nao_can_quan_tam_den_cong_thuc_EBITDA_Nghi_dinh_132\"><\/span><b>Doanh nghi\u1ec7p n\u00e0o c\u1ea7n quan t\u00e2m \u0111\u1ebfn c\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ch\u1ec9 c\u00e1c t\u1eadp \u0111o\u00e0n l\u1edbn, nhi\u1ec1u doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf c\u0169ng c\u1ea7n l\u01b0u \u00fd \u0111\u1ebfn EBITDA n\u1ebfu thu\u1ed9c nh\u00f3m c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p th\u01b0\u1eddng c\u1ea7n \u00e1p d\u1ee5ng g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 c\u00f4ng ty m\u1eb9 &#8211; c\u00f4ng ty con<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p vay v\u1ed1n t\u1eeb b\u00ean li\u00ean k\u1ebft<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 chi ph\u00ed l\u00e3i vay l\u1edbn.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng t\u00ednh to\u00e1n c\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132 gi\u00fap doanh nghi\u1ec7p d\u1ef1 b\u00e1o tr\u01b0\u1edbc kh\u1ea3 n\u0103ng \u0111\u01b0\u1ee3c tr\u1eeb chi ph\u00ed l\u00e3i vay khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_han_che_rui_ro_khi_tinh_EBITDA_theo_Nghi_dinh_132\"><\/span><b>C\u00e1ch h\u1ea1n ch\u1ebf r\u1ee7i ro khi t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c, doanh nghi\u1ec7p n\u00ean:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u01b0\u1edbc khi t\u00ednh EBITDA<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 h\u1ed3 s\u01a1 thu\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh \u0111\u00fang c\u00e1c kho\u1ea3n chi ph\u00ed l\u00e3i vay<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb li\u00ean quan<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn am hi\u1ec3u chuy\u00ean s\u00e2u, vi\u1ec7c tham kh\u1ea3o<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-tu-van-giao-dich-lien-ket\/\"> d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft <\/a><\/span><\/strong><span style=\"font-weight: 400;\">chuy\u00ean nghi\u1ec7p c\u00f3 th\u1ec3 gi\u00fap gi\u1ea3m thi\u1ec3u sai s\u00f3t trong qu\u00e1 tr\u00ecnh k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_cong_thuc_EBITDA_Nghi_dinh_132\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Cong_thuc_EBITDA_Nghi_dinh_132_dung_de_lam_gi\"><\/span>C\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132 d\u00f9ng \u0111\u1ec3 l\u00e0m g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ec9 s\u1ed1 EBITDA l\u00e0m c\u01a1 s\u1edf t\u00ednh gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Cong_thuc_EBITDA_Nghi_dinh_132_duoc_su_dung_trong_truong_hop_nao\"><\/span>C\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ch\u1ee7 y\u1ebfu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ec9 s\u1ed1 EBITDA l\u00e0m c\u01a1 s\u1edf t\u00ednh gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft. \u0110\u1eb7c bi\u1ec7t, doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u00f3 chi ph\u00ed l\u00e3i vay c\u1ea7n x\u00e1c \u0111\u1ecbnh EBITDA \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 kho\u1ea3n chi ph\u00ed l\u00e3i vay c\u00f3 n\u1eb1m trong gi\u1edbi h\u1ea1n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb hay kh\u00f4ng.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Cong_thuc_EBITDA_Nghi_dinh_132_co_giong_cong_thuc_EBITDA_trong_phan_tich_tai_chinh_khong\"><\/span>C\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132 c\u00f3 gi\u1ed1ng c\u00f4ng th\u1ee9c EBITDA trong ph\u00e2n t\u00edch t\u00e0i ch\u00ednh kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tV\u1ec1 b\u1ea3n ch\u1ea5t, hai c\u00e1ch t\u00ednh c\u00f3 s\u1ef1 t\u01b0\u01a1ng \u0111\u1ed3ng v\u00ec \u0111\u1ec1u d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc l\u00e3i vay, thu\u1ebf v\u00e0 kh\u1ea5u hao. Tuy nhi\u00ean, khi \u00e1p d\u1ee5ng trong l\u0129nh v\u1ef1c thu\u1ebf, c\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u1edbi m\u1ee5c \u0111\u00edch c\u1ee5 th\u1ec3 l\u00e0 x\u00e1c \u0111\u1ecbnh gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n c\u0103n c\u1ee9 v\u00e0o s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 quy \u0111\u1ecbnh thu\u1ebf hi\u1ec7n h\u00e0nh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_vuot_qua_30_EBITDA_co_duoc_dua_vao_chi_phi_duoc_tru_khong\"><\/span>Chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t qu\u00e1 30% EBITDA c\u00f3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng ph\u1ea3i to\u00e0n b\u1ed9 ph\u1ea7n v\u01b0\u1ee3t \u0111\u1ec1u \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3 t\u00ednh thu\u1ebf hi\u1ec7n t\u1ea1i. Theo quy \u0111\u1ecbnh v\u1ec1 gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay, ph\u1ea7n chi ph\u00ed l\u00e3i vay thu\u1ea7n v\u01b0\u1ee3t m\u1ee9c cho ph\u00e9p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh. V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i ri\u00eang kho\u1ea3n chi ph\u00ed l\u00e3i vay ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 x\u1eed l\u00fd \u0111\u00fang trong c\u00e1c n\u0103m ti\u1ebfp theo.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"EBITDA_am_thi_ap_dung_cong_thuc_EBITDA_Nghi_dinh_132_nhu_the_nao\"><\/span>EBITDA \u00e2m th\u00ec \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132 nh\u01b0 th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTr\u01b0\u1eddng h\u1ee3p EBITDA \u00e2m \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p kh\u00f4ng t\u1ea1o ra l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc l\u00e3i vay, thu\u1ebf v\u00e0 kh\u1ea5u hao trong k\u1ef3. Khi \u0111\u00f3, kh\u1ea3 n\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chi ph\u00ed l\u00e3i vay s\u1ebd b\u1ecb \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 v\u00ec gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean t\u1ef7 l\u1ec7 EBITDA. Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i nguy\u00ean nh\u00e2n EBITDA \u00e2m, \u0111\u1ed3ng th\u1eddi ki\u1ec3m tra h\u1ed3 s\u01a1 k\u1ebf to\u00e1n v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf li\u00ean quan.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_khau_hao_nao_duoc_dua_vao_cong_thuc_EBITDA_Nghi_dinh_132\"><\/span>Chi ph\u00ed kh\u1ea5u hao n\u00e0o \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o c\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tChi ph\u00ed kh\u1ea5u hao \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o EBITDA l\u00e0 c\u00e1c kho\u1ea3n kh\u1ea5u hao t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ghi nh\u1eadn h\u1ee3p l\u00fd trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p. V\u00ed d\u1ee5 nh\u01b0 Kh\u1ea5u hao m\u00e1y m\u00f3c thi\u1ebft b\u1ecb; Kh\u1ea5u hao nh\u00e0 x\u01b0\u1edfng; Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh; Kho\u1ea3n ph\u00e2n b\u1ed5 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh theo quy \u0111\u1ecbnh k\u1ebf to\u00e1n. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o c\u00e1c kho\u1ea3n kh\u1ea5u hao c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u00fang quy \u0111\u1ecbnh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132 d\u00f9ng \u0111\u1ec3 l\u00e0m g\u00ec?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ec9 s\u1ed1 EBITDA l\u00e0m c\u01a1 s\u1edf t\u00ednh gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ch\u1ee7 y\u1ebfu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ec9 s\u1ed1 EBITDA l\u00e0m c\u01a1 s\u1edf t\u00ednh gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft. \u0110\u1eb7c bi\u1ec7t, doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u00f3 chi ph\u00ed l\u00e3i vay c\u1ea7n x\u00e1c \u0111\u1ecbnh EBITDA \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 kho\u1ea3n chi ph\u00ed l\u00e3i vay c\u00f3 n\u1eb1m trong gi\u1edbi h\u1ea1n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb hay kh\u00f4ng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132 c\u00f3 gi\u1ed1ng c\u00f4ng th\u1ee9c EBITDA trong ph\u00e2n t\u00edch t\u00e0i ch\u00ednh kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"V\u1ec1 b\u1ea3n ch\u1ea5t, hai c\u00e1ch t\u00ednh c\u00f3 s\u1ef1 t\u01b0\u01a1ng \u0111\u1ed3ng v\u00ec \u0111\u1ec1u d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc l\u00e3i vay, thu\u1ebf v\u00e0 kh\u1ea5u hao. Tuy nhi\u00ean, khi \u00e1p d\u1ee5ng trong l\u0129nh v\u1ef1c thu\u1ebf, c\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u1edbi m\u1ee5c \u0111\u00edch c\u1ee5 th\u1ec3 l\u00e0 x\u00e1c \u0111\u1ecbnh gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n c\u0103n c\u1ee9 v\u00e0o s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 quy \u0111\u1ecbnh thu\u1ebf hi\u1ec7n h\u00e0nh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t qu\u00e1 30% EBITDA c\u00f3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng ph\u1ea3i to\u00e0n b\u1ed9 ph\u1ea7n v\u01b0\u1ee3t \u0111\u1ec1u \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3 t\u00ednh thu\u1ebf hi\u1ec7n t\u1ea1i. Theo quy \u0111\u1ecbnh v\u1ec1 gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay, ph\u1ea7n chi ph\u00ed l\u00e3i vay thu\u1ea7n v\u01b0\u1ee3t m\u1ee9c cho ph\u00e9p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh. V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i ri\u00eang kho\u1ea3n chi ph\u00ed l\u00e3i vay ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 x\u1eed l\u00fd \u0111\u00fang trong c\u00e1c n\u0103m ti\u1ebfp theo.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"EBITDA \u00e2m th\u00ec \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132 nh\u01b0 th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Tr\u01b0\u1eddng h\u1ee3p EBITDA \u00e2m \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p kh\u00f4ng t\u1ea1o ra l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc l\u00e3i vay, thu\u1ebf v\u00e0 kh\u1ea5u hao trong k\u1ef3. Khi \u0111\u00f3, kh\u1ea3 n\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chi ph\u00ed l\u00e3i vay s\u1ebd b\u1ecb \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 v\u00ec gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean t\u1ef7 l\u1ec7 EBITDA. Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i nguy\u00ean nh\u00e2n EBITDA \u00e2m, \u0111\u1ed3ng th\u1eddi ki\u1ec3m tra h\u1ed3 s\u01a1 k\u1ebf to\u00e1n v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf li\u00ean quan.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Chi ph\u00ed kh\u1ea5u hao n\u00e0o \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o c\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Chi ph\u00ed kh\u1ea5u hao \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o EBITDA l\u00e0 c\u00e1c kho\u1ea3n kh\u1ea5u hao t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ghi nh\u1eadn h\u1ee3p l\u00fd trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p. V\u00ed d\u1ee5 nh\u01b0 Kh\u1ea5u hao m\u00e1y m\u00f3c thi\u1ebft b\u1ecb; Kh\u1ea5u hao nh\u00e0 x\u01b0\u1edfng; Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh; Kho\u1ea3n ph\u00e2n b\u1ed5 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh theo quy \u0111\u1ecbnh k\u1ebf to\u00e1n. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o c\u00e1c kho\u1ea3n kh\u1ea5u hao c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u00fang quy \u0111\u1ecbnh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hi\u1ec3u \u0111\u00fang c\u00f4ng th\u1ee9c EBITDA Ngh\u1ecb \u0111\u1ecbnh 132 gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong vi\u1ec7c qu\u1ea3n l\u00fd chi ph\u00ed l\u00e3i vay, l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">EBITDA kh\u00f4ng ch\u1ec9 l\u00e0 ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh ph\u1ee5c v\u1ee5 ph\u00e2n t\u00edch kinh doanh m\u00e0 c\u00f2n c\u00f3 vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt thu\u1ebf, ki\u1ec3m tra s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p, EBITDA l\u00e0 m\u1ed9t trong nh\u1eefng ch\u1ec9 s\u1ed1 quan tr\u1ecdng gi\u00fap \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 kinh doanh tr\u01b0\u1edbc khi xem x\u00e9t t\u00e1c \u0111\u1ed9ng c\u1ee7a chi ph\u00ed l\u00e3i vay, thu\u1ebf v\u00e0 kh\u1ea5u hao. \u0110\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft, EBITDA c\u00f2n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4405,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4404","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4404","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=4404"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4404\/revisions"}],"predecessor-version":[{"id":4409,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4404\/revisions\/4409"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4405"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4404"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4404"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4404"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}