ࡱ> y{x~q` ؍bjbjqPqP ?::"%zzzzzzz6G6G6G8nGHCbhII"IIIIIIaaaaaaa$chfaQzIIIIIazzIIa4N4N4NIzIzIa4NIa4N4NVV@zzVII I2l6GI8FV Zb0CbRVxf"LfVfzV8II4NIIIIIaaMXIIICbIIIID/4d4zzzzzz Ph lc s 01 V d v phng php li nhun (Cc s liu nu trong v d mang tnh cht minh ha) (km theo Tiu chun s 11-TGVN 11) V d 1: Cn thm nh gi trang tri chn nui g vi cc thng tin qua iu tra ca chuyn gia nh gi BS nh sau (cc s liu tnh bnh qun cho 01 nm t kt qu iu tra hot ng kinh doanh ca trang tri trong 03 nm lin tip, trc khi tin hnh nh gi): - Trang tri xut 6 la g/nm vi s g xut chung l 1.000 con/la. Mi con g xut chung nng 2,2 kg; bn vi gi 55.000/kg. - G ging mua v nui vi gi 12.000/con. T l g cht trong qu trnh nui l 2%. - Mi nm trang tri mua 1.500 bao thc n chn nui vi gi 25.000/bao; chi ph tim phng vc xin l 14.000.000/nm; chi ph in, nc 32.000.000/ nm; lng cng nhn chm sc g l 250.000.000; cc chi ph khc l 150.000.000. - Trang tri cing kinh doanh phn g vi sinh vi s lng 2.000 bao/nm v gi bn l 10.000/bao. - Li sut bnh qun ngnh trang tri chn nui g l 10%/nm. - Vn vay ngn hng 290.000.000, li sut 10%/nm Li gii: I. Tng doanh thu a. T bn g: 1.000 con x 6 la x 98% = 5.880 con g 5.880 con x 2.2 kg x 55.000/kg = 711.480.000 b. T phn vi sinh: 2.000 bao x 10.000/bao = 20.000.000  Tng thu nhp (a + b) = 711.500.000 II. Tng chi ph a. G ging: 6.000 con x 12.000/con = 72.000.000 b. Thc n: 1.500 bao x 25.000/bao = 37.500.000 c. Tin vacin: = 14.000.000 d. in, nc: = 32.000.000 e. Lng cng nhn: = 150.000.000 f. Chi ph khc: = 50.000.000 --------------------------- Cng: 355.500.000 II. Li nhun rng (I-II) 711.500.000  355.500.000 = 356.000.000 Tr i: a. Li trn vn vay ngn hng 10% x 290.000.000 = 29.000.000 Li rng cn li: 356.000.000  29.000.000 = 327.000.000 b. Tin lng ca ch doanh nghip (20%) 327.000.000 x 20% = 65.500.000 /nm Li nhun trc thu: 356.00.000  29.000.000  65.500.000 = 261.500.000 c. Thu Thu nhp DN (25%): 25% x 261.500.000 = 52.300.000 d. Li nhun sau thu (tin thu t kinh doanh trang tri): 261.000.000  52.300.000 = 208.700.000/nm Do  gi tr trang tri chn nui g s l: 1 208.700.000  x ------------- = 2.087.000.000  10% Kt lun: gi tr ca trang tri l 2,087 t ng. V d 2: Thm nh gi khch sn Cn thm nh gi mt khch sn 3 sao 150 phng. Nghin cu bo co ti chnh kinh doanh khch sn trong 03 nm gn y cho thy: - Thu nhp (trung bnh) mi thng t kinh doanh 150 phng l 1.200.000.000 . - Tin bn thc phm v  ung ti cng tin khch sn l 10.000.000 /ngy. - Chi ph mua thc phm ch bin v  ung l 5.000.000 /ngy. - Chi ph in, nc, in thoi l 250.000.000 /thng. - Tin cng cho nhn vin dn phng l 150.000.000 /thng. - Bo him l 10.000.000 /thng. - Tin lng cho nhn vin phc v khch sn l 400.000.000 /thng trong  240.000.000 l lng ca i ngi qun l. - Hot ng kinh doanh khc: ti tng 1 ca khch sn c 6 kit cho thu vi gi cho thu l 250.000.000 /thng. Khch sn chi 20% s thu t tin thu kit  trang tri cc chi ph sa cha, quyt dn kit. - Li sut bnh qun ngnh kinh doanh khch sn: 15% Li gii: I. Thu nhp t cho thu 6 kit:250.000.000 x 12 thngNm3.000.000.000 Tr 20% chi ph0.8Thu nhp rng t cho thu kit2.400.000.000II. Thu nhp1. Thu nhp t kinh doanh phng 1.200.000.000 x 12 thng14.000.000.000 2. Thu nhp t bn thc n, bia& 10.000.000/ngy3.650.000.000/nmTng thu nhp (1+2)17.650.000.000 Tr chi ph thc phm, bia5.000.000/ngy1.825.000.000Li rng15.825.000.000/nmIII. Chi ph vn hnh khch sn (nm)1.Tin cng cho nhn vin dn phng150 tr x 12 thng1.800.000.0002. in, nc, in thoi250 tr x 12 thng3.000.000.0003. Bo him10 tr x 12 thng.120.000.0004. Tin lng cho nhn vin phc v khch sn400 tr x 12 thng4.800.000.0005. Lng i ngi qun l240 tr x12 thng2.880.000.000Cng 13.700.000.000IV. Li rng2.126.000.000Lng cho ch khch sn (20%)2,126 t x 20%425.000.000\^`  ( * 4  0 2 6 $ ( B    Ͻwogh#CJaJhCJaJhiuDCJaJhn#CJaJh9CJaJhX'CJaJh,qCJaJhbnaCJaJh4ICJaJhh4I5>*CJaJhL^hL^CJaJ h56hhZ56hy+CJaJhy+hc<CJaJh)ahr\15CJaJhG96hr\1&\  2 >  rr>` $P`a$gd< $x`a$gd $`a$gdxgdZ$a$gdr\1xgdr\1֍ r>BX\^`bfr|tll||dUFh)ah4ICJaJmH sH hhVh4ICJaJmH sH hY?CJaJhiuDCJaJhuCJaJh76CJaJhc<huCJaJmH sH hc<h76CJaJmH sH hc<h4ICJaJmH sH hc<hrCJaJmH sH hc<hCJaJmH sH h4ICJaJhu5CJaJhK?ph4I5CJaJh)ah4I>*CJaJhG?BCJaJ"$&2>`z|4@p<`bj⸰xxppph`hjCJaJh|@CJaJh=EVCJaJhn#CJaJh+(CJaJhCJaJhY?CJaJh{{CJaJhb CJaJhCJaJh4ICJaJh{h4I5CJaJh)ahY?CJaJmH sH h)ahrCJaJmH sH h)ah4ICJaJmH sH h)ah)aCJaJmH sH "P:n&n:4>P^`gd< P`gd< Pgd< hhP^h`hgd< $Pa$gd< $P^a$gd< $P`a$gd< XZ\  "$*:T^lnwodYdYNdNhG?Bh0CJaJhG?BhLCJaJhG?Bh*CJaJh< CJaJhL5CJaJheh4I5CJaJh5CJaJh)ah}nCJaJh)ah&CJaJh)ah|@CJaJh)ah=EVCJaJh)ah4ICJaJhCJaJhuhDdCJaJhuh4ICJaJhuhjCJaJhuhU[xCJaJ$&*,8<VZɾ~ssh`~`hRBCJaJhRBh4ICJaJhRBhlrCJaJh~f.CJaJh$ACJaJh&CJaJhCJaJhlrCJaJh4ICJaJhG?BCJaJh)aCJaJh)ah4ICJaJhG?Bh4ICJaJhG?Bh0CJaJhG?Bh*CJaJhG?Bh}nCJaJhG?Bh&CJaJ%024:>@BDFHJLZ`bdlnrvxxpxex]pxpphW*CJaJhRBhUCJaJhE CJaJhUCJaJh(FCJaJh0CJaJhRBCJaJh~f.CJaJhRBhRBCJaJh?4h~f.CJaJh?4h0CJaJh?4h?4CJaJhCJaJh?4hRBCJaJhRB5CJaJhq#CJaJh?4CJaJh4ICJaJ$,2>@f 68>FHJLNV^fjlnpȰذؘȐؘؐؐ؀heCJaJhW*CJaJhH+CJaJh< wCJaJh#CJaJhq#CJaJhZhCJaJh<)CJaJhDCJaJhCJaJhCJaJh4ICJaJh.CJaJh CJaJh?4CJaJhUCJaJ2 ,6PRvLNPVhlnpb d N!{og_gWgWghGCJaJh@PCJaJhQ/CJaJhhhQ/5CJaJhKIh4I5CJaJhh4I5>*CJaJh5CJaJhTH5CJaJhjhjCJaJhjh3oCJaJhjh4ICJaJh< CJaJhTHCJaJh#CJaJhMCJaJhCJaJh}CJaJh4ICJaJ" xjlVv b!!">$$$ $`a$gd x`gd@P $x`a$gdgdQ/gd4I$a$gd4Ixgd4I $xa$gdMPgd< N!P!!!"""l#n#:$<$$$$$$$$$%%X%Z%%%%%%& & &&&&&N&n&p&&&&&&8':'V'`'''(((>(@(B(H((((ӼӼ𮤚𤚤𼓼ӼӼ h@PhQ/hV lha!56hV lhQ/56 hKt56 hV lh hV lhQ/hV lha!5hV lhNN5hV lhQ/5h)ahQ/>*CJaJh< 5CJaJhQ/CJaJhGCJaJ8$$$%0%8%V%X%Z%z%|%Zykd$$Ifl\ 6xy%B  ti&644 la|$(($Ifa$gd (($Ifgd $x`a$gdKt |%~%%%%%%%uh (($Ifgdykd$$Ifl\ 6xy%B  ti&644 la|$(($Ifa$gd%%&&& &xhhh$(($Ifa$gd (($Ifgdykd$$Ifl\ 6xy%B  ti&644 la| & &N&P&p&&&&xhhXhh$(($Ifa$gdKt$(($Ifa$gd (($IfgdKtykdI$$Ifl\ 6xy%B  ti&644 la|&&&'6'8'xhhh$(($Ifa$gd (($IfgdKtykd $$Ifl\ 6xy%B  ti&644 la|8':'b'd'''xhhh$(($Ifa$gd (($Ifgdykd$$Ifl\ 6xy%B  ti&644 la|'''''(xhhh$(($Ifa$gd (($Ifgdykd$$Ifl\ 6xy%B  ti&644 la|((((>(@(xhhh$(($Ifa$gd (($IfgdykdU$$Ifl\ 6xy%B  ti&644 la|@(B(((((uuuu$(($Ifa$gdykd$$Ifl\ 6xy%B  ti&644 la|((()) )xhhh$(($Ifa$gd (($Ifgdykd$$Ifl\ 6xy%B  ti&644 la|(( )")()))))))*****+++2+4+6+>+n+p+r+++lHlJlPl`lllmmmlmnmmmm nn4n6n8n:ntnvnºꘇhZCJaJ!jhcthGCJEHUaJjuL hZCJUVaJjhQ/CJUaJ hV lhrhCJaJ hV lhhV lh5UhV lhn2Y5hV lhQ/5 hV lh\uhQ/CJaJ hV lhQ/ hV lha!2 )")V)z)))xhhh$(($Ifa$gd (($Ifgdykd$$Ifl\ 6xy%B  ti&644 la|))))))xhhh$(($Ifa$gd (($Ifgdykda$$Ifl\ 6xy%B  ti&644 la|)):*N*r***xxhhh$(($Ifa$gd (($Ifgdykd$ $$Ifl\ 6xy%B  ti&644 la|****++xhhh$(($Ifa$gd (($Ifgdykd $$Ifl\ 6xy%B  ti&644 la|++++2+4+uuuu$(($Ifa$gdykd $$Ifl\ 6xy%B  ti&644 la|4+6+P+R+n+p+xhhh$(($Ifa$gd (($Ifgdykdm $$Ifl\ 6xy%B  ti&644 la|p+r+++++xhhh$(($Ifa$gd (($IfgdKtykd0 $$Ifl\ 6xy%B  ti&644 la|++,l.lFlHlxhhh$(($Ifa$gd (($IfgdKtykd $$Ifl\ 6xy%B  ti&644 la|Li vay vn ngn hng200.000.000V. Li rng cn li sau khi tr lng cho ch khch sn, li tr ngn hng1.500.000.000600.900.000Tin thu bt ng sn2.400.000.000 + 1.500.000.0003.900.000.000Li sut bnh qun ngnh dch v khch sn 15,0%/nm  EMBED Equation.3  Kt lun: gi tr khch sn vo khong 26,0 t ng . V d 3: Cn thm nh gi mt cy xng, vi cc thng tin nh sau: A. Li nhun (hoa hng) t bn xng - Xng: 18.000 lit x 160/lit = 2.860.000/ ngy - iezel: 8.000 lit x 150/lit = 1.200.000/ngy - Du ha: 5.000 lit x 160/lit = 800.000/ngy ----------------------------------------------------------- Cng: 5.060.000 x 365 ngy = 1.774.000.000/nm B. Li nhun t kinh doanh ra xe t, xe my Ra xe t, xe my: 20 xe/ngy x 50.000 = 1.000.000/ngy 1.000.000 x 365 ngy = 365.000.000/nm Tr chi ph ra xe = 30.000.000/nm ----------------------------------------------------------------------------------- Li rng t kinh doanh ra t, xe my : 335.000.000/nm C. Kinh doanh cc mt hng a dng ti siu th mi-ni thuc cy xng (nm) Tng doanh thu: 800.000.000 Tr i tng chi ph: 500.000.000 Li rng: 300.000.000 -------------------------------------------------------------------------- D. Cng li A + B + C: 2.409.000.000 Tr i cc chi ph vn hnh: 1.500.000.000 gm: Chi ph qun l: & & & & & & & & 255.000.000 Tin in, nc:& & & & & & & & 260.000.000 Lng: & & & & & & & & & & & . 250.000.000 Duy tu, sa cha ca hng& & & & 250.000.000 Giy php& & & & & & & & & & & 40.000.000 Tr tin thu t& & & & & & & & ..60.000.000 Bo him& & & & & & & & & & & 100.000.000 in thoi& & & & & & & & & & ..130.000.000 Vn phng phm& & & & & & & & .20.000.000 Kim ton& & & & & & & & & & & 35.000.000 Li sut ngn hng& & & & & & & .100.000.000 Tng li cn li: 910.000.000 Khu tr cc chi ph cho ch kinh doanh cy xng: a. Li tr vn vay ngn hng: 10% x 500.000.000 = 50.000.000 Li nhun rng cn li: 910.000.000  50.000.000 = 860.000.000 b. Tin lng ca ch doanh nghip (25%) 860.000.000 x 25% = 215.000.000/nm Li nhun trc thu: 910.000.000 - 50.000.000 - 215.000.000 = 645.000.000 c. Thu thu nhp DN (28%): 28% x 645.000.000 = 108.000.000 d. Li nhun rng cn li t kinh doanh xng du: 645.000.000  108.000.000 = 537.000.000/nm Do  gi tr cy xng s l: 1 537.000.000  x -------- = 5.370.000.000  10% Kt lun: gi tr ca cy xng l 5,37 t ng. V d 4: Thm nh gi Trung tm chiu phim quc gia X I. Doanh thuS gh ngi hng 1168 gh x 200.000/gh =33,6 triu S gh ngi hng 2336 gh x 100.000/gh=33,6 triu S gh ngi hng 3140 gh x 45.000/gh=6,3 triu Tng thu nhp cho mt bui chiu=73,5 triu S bui chiu trong 1 tun (2 bui/ngy)14Tng thu nhp cho mt tun73,5 triu  x 14=1.029 triu S bui chiu trong 1 nm (52 tun)14Tng thu nhp cho mt nm1.029 triu x 52=53.508 triu T l gh trng trung bnh 50%0.5Tng thu nhp thc t26.754 triu II. Chi phThu phim=16.000 triu Tin in=600triu Lng nhn vin=600 triu Sa cha v bo dng my=600 triu Ph xin giy php=200 triu Ph Qung co=500 triu Cc chi ph khc=500 triu Tng chi ph19.000 triu III. Li rng7.754 triu IV. Phn chia li rng- 50% cho ch doanh nghip (bao gm c li tr vn vay ngn hng)7.754 triu  x 50%=3.877 triu Tin thu bt ng sn rng7.754 triu  - 3.877 triu =3.877 triu iu tra th trng cho thy li sut bnh qun ngnh dch v chiu phim 10%; do  gi tr trung tm chiu phim X s l: 1 3.877 triu  x --------- = 38.770 triu  10% Kt lun: gi tr ca Trung tm chiu phim l 38,77 t ng.     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