{"id":15042,"date":"2024-12-27T19:22:13","date_gmt":"2024-12-27T12:22:13","guid":{"rendered":"https:\/\/arito.vn\/?p=15042"},"modified":"2025-06-16T16:23:04","modified_gmt":"2025-06-16T09:23:04","slug":"gia-tri-tai-san-rong-la-gi","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/gia-tri-tai-san-rong-la-gi\/","title":{"rendered":"Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng l\u00e0 g\u00ec? \u00dd ngh\u0129a c\u1ee7a Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng"},"content":{"rendered":"

Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng<\/a><\/strong> (Net Worth) l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 quan tr\u1ecdng ph\u1ea3n \u00e1nh s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh c\u1ee7a c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c. N\u00f3 kh\u00f4ng ch\u1ec9 gi\u00fap x\u00e1c \u0111\u1ecbnh s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa t\u00e0i s\u1ea3n s\u1edf h\u1eefu v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh m\u00e0 c\u00f2n \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3. \u0110\u1eb7c bi\u1ec7t, \u0111\u1ed1i v\u1edbi c\u00e1c qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n, vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c m\u00e0 c\u00f2n l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh trong vi\u1ec7c \u0111\u00e1nh gi\u00e1 v\u00e0 giao d\u1ecbch ch\u1ee9ng ch\u1ec9 qu\u1ef9.\u00a0<\/span><\/p>\n

B\u00e0i vi\u1ebft n\u00e0y c\u1ee7a Arito<\/a><\/strong> s\u1ebd l\u00e0m r\u00f5 kh\u00e1i ni\u1ec7m v\u1ec1 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng v\u00e0 \u00fd ngh\u0129a c\u1ee7a n\u00f3, c\u0169ng nh\u01b0 c\u00e1ch th\u1ee9c x\u00e1c \u0111\u1ecbnh v\u00e0 c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u1ec1n b\u00f9 thi\u1ec7t h\u1ea1i khi c\u00f3 sai l\u1ec7ch trong \u0111\u1ecbnh gi\u00e1.<\/span><\/p>\n

Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng l\u00e0 g\u00ec? Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h2>\n

Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng (Net Worth) l\u00e0 ch\u1ec9 s\u1ed1 ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ee7a m\u1ed9t c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c, sau khi \u0111\u00e3 tr\u1eeb \u0111i to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3. \u0110\u00e2y l\u00e0 m\u1ed9t c\u00e1ch \u0111\u1ec3 \u0111o l\u01b0\u1eddng s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh, cho th\u1ea5y s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa t\u00e0i s\u1ea3n s\u1edf h\u1eefu v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh. Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng \u0111\u01b0\u1ee3c chia th\u00e0nh hai nh\u00f3m ch\u00ednh:<\/span><\/p>\n

\"gi\u00e1<\/p>\n

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  1. T\u00e0i s\u1ea3n t\u00e0i ch\u00ednh<\/b>: L\u00e0 nh\u1eefng t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb d\u1ef1a v\u00e0o c\u00e1c quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh g\u1eafn li\u1ec1n v\u1edbi n\u00f3, ch\u1ee9 kh\u00f4ng ph\u1ea3i d\u1ef1a v\u00e0o b\u1ea3n ch\u1ea5t v\u1eadt ch\u1ea5t. C\u00e1c t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh ph\u1ed5 bi\u1ebfn g\u1ed3m:<\/span>\n
      \n
    • T\u00e0i s\u1ea3n \u0111\u1ea7u t\u01b0<\/b>: C\u00e1c t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c mua nh\u1eb1m t\u1ea1o ra l\u1ee3i nhu\u1eadn, nh\u01b0 c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu, ch\u1ee9ng ch\u1ec9 qu\u1ef9, ho\u1eb7c ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng.<\/span><\/li>\n
    • T\u00e0i s\u1ea3n thanh to\u00e1n<\/b>: C\u00e1c t\u00e0i s\u1ea3n s\u1eed d\u1ee5ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n giao d\u1ecbch, v\u00ed d\u1ee5 nh\u01b0 ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, ho\u1eb7c s\u00e9c.<\/span><\/li>\n<\/ul>\n<\/li>\n
    • T\u00e0i s\u1ea3n phi t\u00e0i ch\u00ednh<\/b>: L\u00e0 c\u00e1c t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb v\u1eadt ch\u1ea5t, kh\u00f4ng li\u00ean quan \u0111\u1ebfn quy\u1ec1n l\u1ee3i hay ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh. V\u00ed d\u1ee5: nh\u00e0 c\u1eeda, xe c\u1ed9, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb,\u2026<\/span><\/li>\n<\/ol>\n

      C\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/b><\/h3>\n

      Gi\u00e1 tr\u1ecb r\u00f2ng = T\u1ed5ng t\u00e0i s\u1ea3n – T\u1ed5ng n\u1ee3 ph\u1ea3i tr\u1ea3<\/p>\n

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      • T\u1ed5ng t\u00e0i s\u1ea3n<\/b> l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a m\u1ecdi t\u00e0i s\u1ea3n (bao g\u1ed3m t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh v\u00e0 t\u00e0i s\u1ea3n phi t\u00e0i ch\u00ednh).<\/span><\/li>\n
      • T\u1ed5ng n\u1ee3 ph\u1ea3i tr\u1ea3<\/b> l\u00e0 t\u1ed5ng c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 cho c\u00e1c ch\u1ee7 n\u1ee3.<\/span><\/li>\n<\/ul>\n

        L\u01b0u \u00fd: \u0110\u00e2y l\u00e0 th\u00f4ng tin mang t\u00ednh ch\u1ea5t tham kh\u1ea3o v\u00e0 c\u1ea7n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u00f9y theo t\u1eebng ho\u00e0n c\u1ea3nh c\u1ee5 th\u1ec3.<\/span><\/i><\/p>\n

        X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng c\u1ee7a qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h2>\n

        Theo <\/span>\u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 98\/2020\/TT-BTC<\/b>, vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng c\u1ee7a qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua c\u00e1c quy tr\u00ecnh v\u00e0 quy \u0111\u1ecbnh sau:<\/span><\/p>\n

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        1. C\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9<\/b> l\u00e0 t\u1ed5 ch\u1ee9c ch\u00ednh x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng c\u1ee7a qu\u1ef9, bao g\u1ed3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng tr\u00ean m\u1ed9t ch\u1ee9ng ch\u1ec9 qu\u1ef9 v\u00e0 tr\u00ean m\u1ed9t l\u00f4 ch\u1ee9ng ch\u1ec9 qu\u1ef9 ETF. Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng c\u1ee7a qu\u1ef9 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c. <\/span><\/li>\n<\/ol>\n

          Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng c\u1ee7a qu\u1ef9 = T\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n – T\u1ed5ng n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a qu\u1ef9.<\/p><\/blockquote>\n

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          1. \n
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            • T\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n<\/b> c\u1ee7a qu\u1ef9 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n (n\u1ebfu kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng).<\/span><\/li>\n
            • T\u1ed5ng n\u1ee3 ph\u1ea3i tr\u1ea3<\/b> l\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 ho\u1eb7c ngh\u0129a v\u1ee5 thanh to\u00e1n c\u1ee7a qu\u1ef9 t\u00ednh \u0111\u1ebfn ng\u00e0y g\u1ea7n nh\u1ea5t tr\u01b0\u1edbc ng\u00e0y \u0111\u1ecbnh gi\u00e1.<\/span><\/li>\n<\/ul>\n<\/li>\n
            • Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng tr\u00ean m\u1ed9t ch\u1ee9ng ch\u1ec9 qu\u1ef9<\/b>: \u0110\u01b0\u1ee3c t\u00ednh b\u1eb1ng <\/span>gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng c\u1ee7a qu\u1ef9<\/b> chia cho t\u1ed5ng s\u1ed1 ch\u1ee9ng ch\u1ec9 qu\u1ef9 \u0111ang l\u01b0u h\u00e0nh.<\/span><\/li>\n
            • Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng tr\u00ean m\u1ed9t l\u00f4 ch\u1ee9ng ch\u1ec9 qu\u1ef9 ETF<\/b>: \u0110\u01b0\u1ee3c t\u00ednh b\u1eb1ng <\/span>gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng c\u1ee7a qu\u1ef9<\/b> chia cho t\u1ed5ng s\u1ed1 l\u00f4 ch\u1ee9ng ch\u1ec9 qu\u1ef9 ETF \u0111ang l\u01b0u h\u00e0nh.<\/span><\/li>\n
            • L\u00e0m tr\u00f2n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng<\/b>: Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng c\u1ee7a qu\u1ef9 \u0111\u01b0\u1ee3c l\u00e0m tr\u00f2n theo quy \u0111\u1ecbnh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n. Ph\u1ea7n d\u01b0 ph\u00e1t sinh t\u1eeb vi\u1ec7c l\u00e0m tr\u00f2n s\u1ebd \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o qu\u1ef9.<\/span><\/li>\n
            • S\u1ed5 tay \u0111\u1ecbnh gi\u00e1<\/b>: C\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 ph\u1ea3i x\u00e2y d\u1ef1ng s\u1ed5 tay \u0111\u1ecbnh gi\u00e1 bao g\u1ed3m c\u00e1c n\u1ed9i dung sau:<\/span>\n
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              • Nguy\u00ean t\u1eafc v\u00e0 ti\u00eau ch\u00ed l\u1ef1a ch\u1ecdn t\u1ed5 ch\u1ee9c cung c\u1ea5p b\u00e1o gi\u00e1 (kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 v\u00e0 ng\u00e2n h\u00e0ng gi\u00e1m s\u00e1t).<\/span><\/li>\n
              • Nguy\u00ean t\u1eafc, quy tr\u00ecnh v\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n c\u1ee7a qu\u1ef9 ph\u1ea3i r\u00f5 r\u00e0ng v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 \u0110i\u1ec1u l\u1ec7 qu\u1ef9.<\/span><\/li>\n<\/ul>\n<\/li>\n
              • \u1ee6y quy\u1ec1n cho ng\u00e2n h\u00e0ng gi\u00e1m s\u00e1t<\/b>: C\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n cho ng\u00e2n h\u00e0ng gi\u00e1m s\u00e1t th\u1ef1c hi\u1ec7n vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng c\u1ee7a qu\u1ef9 v\u00e0 c\u00e1c gi\u00e1 tr\u1ecb li\u00ean quan. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, c\u00f4ng ty v\u00e0 ng\u00e2n h\u00e0ng gi\u00e1m s\u00e1t c\u1ea7n c\u00f3 c\u01a1 ch\u1ebf ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu v\u00e0 gi\u00e1m s\u00e1t ch\u1eb7t ch\u1ebd \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ol>\n

                Qu\u00e1 tr\u00ecnh x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng c\u1ee7a qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n c\u1ea7n \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u00e0 quy tr\u00ecnh minh b\u1ea1ch, h\u1ee3p l\u00fd nh\u1eb1m mang l\u1ea1i s\u1ef1 ch\u00ednh x\u00e1c trong vi\u1ec7c \u0111\u00e1nh gi\u00e1 t\u00e0i s\u1ea3n c\u1ee7a qu\u1ef9.<\/span><\/p>\n

                \"gi\u00e1<\/p>\n

                \u0110\u1ec1n b\u00f9 thi\u1ec7t h\u1ea1i khi \u0111\u1ecbnh gi\u00e1 sai gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng c\u1ee7a qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n<\/b><\/h2>\n

                Theo <\/span>\u0110i\u1ec1u 36 Th\u00f4ng t\u01b0 98\/2020\/TT-BTC<\/b>, n\u1ebfu c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n \u0111\u1ecbnh gi\u00e1 sai gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng c\u1ee7a qu\u1ef9, th\u00ec c\u00f4ng ty \u0111\u00f3 ph\u1ea3i <\/span>\u0111\u1ec1n b\u00f9 thi\u1ec7t h\u1ea1i<\/b> cho qu\u1ef9 v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 giao d\u1ecbch ch\u1ee9ng ch\u1ec9 qu\u1ef9 khi c\u00f3 sai l\u1ec7ch v\u1edbi m\u1ee9c \u0111\u1ed9 nh\u01b0 sau:<\/span><\/p>\n

                  \n
                1. Qu\u1ef9 tr\u00e1i phi\u1ebfu<\/b>: N\u1ebfu sai l\u1ec7ch t\u1eeb <\/span>0,75% gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng tr\u1edf l\u00ean<\/b>, c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 ph\u1ea3i \u0111\u1ec1n b\u00f9.<\/span><\/li>\n
                2. C\u00e1c qu\u1ef9 kh\u00e1c (qu\u1ef9 c\u1ed5 phi\u1ebfu, qu\u1ef9 h\u1ed7n h\u1ee3p, v.v.)<\/b>: N\u1ebfu sai l\u1ec7ch t\u1eeb <\/span>1% gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng tr\u1edf l\u00ean<\/b>, c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 ph\u1ea3i \u0111\u1ec1n b\u00f9.<\/span><\/li>\n<\/ol>\n

                  Nh\u01b0 v\u1eady, c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 c\u1ea7n \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng c\u1ee7a qu\u1ef9 \u0111\u1ec3 tr\u00e1nh x\u1ea3y ra c\u00e1c sai s\u00f3t v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m \u0111\u1ec1n b\u00f9 thi\u1ec7t h\u1ea1i n\u1ebfu sai l\u1ec7ch v\u01b0\u1ee3t qua m\u1ee9c quy \u0111\u1ecbnh.<\/span><\/p>\n

                  T\u00f3m l\u1ea1i, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 quan tr\u1ecdng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c, hay qu\u1ef9 \u0111\u1ea7u t\u01b0. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng kh\u00f4ng ch\u1ec9 gi\u00fap c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh \u0111\u00fang \u0111\u1eafn m\u00e0 c\u00f2n b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i c\u1ee7a h\u1ecd trong c\u00e1c giao d\u1ecbch. \u0110\u1eb7c bi\u1ec7t, \u0111\u1ed1i v\u1edbi c\u00e1c qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n, vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy tr\u00ecnh \u0111\u1ecbnh gi\u00e1 v\u00e0 \u0111\u1ec1n b\u00f9 thi\u1ec7t h\u1ea1i khi c\u00f3 sai l\u1ec7ch l\u00e0 \u0111i\u1ec1u c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ef1 minh b\u1ea1ch v\u00e0 c\u00f4ng b\u1eb1ng trong th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh.<\/span><\/p>","protected":false},"excerpt":{"rendered":"

                  Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng (Net Worth) l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 quan tr\u1ecdng ph\u1ea3n \u00e1nh s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh c\u1ee7a c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c. N\u00f3 kh\u00f4ng ch\u1ec9 gi\u00fap x\u00e1c \u0111\u1ecbnh s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa t\u00e0i s\u1ea3n s\u1edf h\u1eefu v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh m\u00e0 c\u00f2n \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3. \u0110\u1eb7c bi\u1ec7t, \u0111\u1ed1i v\u1edbi c\u00e1c qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n, vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c m\u00e0 c\u00f2n l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh trong vi\u1ec7c \u0111\u00e1nh gi\u00e1 v\u00e0\u2026<\/p>","protected":false},"author":9,"featured_media":15043,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,306],"tags":[],"class_list":["post-15042","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-trong-nganh","category-tai-chinh-ke-toan"],"blocksy_meta":"","_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/15042","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=15042"}],"version-history":[{"count":2,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/15042\/revisions"}],"predecessor-version":[{"id":15046,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/15042\/revisions\/15046"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/15043"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=15042"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=15042"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=15042"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}