leasing -part2 - (3mmth 22: Thué téi 5:311 53'? Gm tri...

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Unformatted text preview: (3mmth 22: Thué téi 5:311 53'? Gm tri men (at cfla mfii lifmg tién phi rfli H} Chang ta hay xam xét mfit cfing Ly chm my [013$ trnng 1 nflm, lfii 51151 my la ]fl%, cfing ty 3E nhe’jn dug: 110$ vim uuéi mEi nfim. Twang (If) 10$ 1:1 Iii suit vay wit [043$ crfm lai la vén gals. Thué 1111: map doanh nghiép If: 34% hay thué dfinh ufin Iii cho vay 151 14$ (34% x {13$}. Du Vii)" cfing {y cuéi cixng nhfin {11:qu I 1U$ - 3,43 ~—- 1061153; 52m thué trén khnfln dfiu tu ban dfiu 1;} Iflfli Efiy girfr néu cfing t}; my 100$ trong mat nfim. Véri min: Iii suél my 151 113% mfit “Em. Cfmg ty SE pha'l' lrét l IBIS Chfl ngfin hang vim cufii nan}. Tuy nhiéu. khflfin lfii way ma tang t}.r phfii trfl If: 10$ 5% 1:11:01: tinh m‘: truérc mué wa cling t3; 3% tiét kiém dugm m6: Imam 1151 mm“: 131 3,45 (0,34 x 10$}. 30 mi néu nhu cfing I}; khfing my tién. Do 1:33; xem xc'l Lit g6: dim giém thué may, cfing typhz’ti mi hing citing 1a mm - 140$ : 1fl6.6fl$ trén 100$ :ién my. Dfing tién at ca' hai truémg hgrp vay hay di way dam: thé hién tmng bang 22.? Ring 22.? Dfing tién tmng hai twang hm: may uh chu may Him {I (Elfin [15:11} I. Ham 1 (Cuéli nfim) —F_.—_—.__—__—_—l Trtrt'mg hm: chn vay Cho may win Nhfin + $100.01: wan g5}; 5’6 % lfii Suit, thfm + $ mm:- mi my chin way thy: té , WE: — 3 3,412! [= 411.34 x1335) + $1Ufi,6fl —n—.—_—_—_—u—_____ Tru‘émg Imp (1i my VayHDDE Tré — $100,013 “an gar: 545% Iii 311511 Ch“ - M -$ 10.90 Iai way vay 111m.- té ' W‘+$ 3,4fl (= 0,34 2-: 10$) - E lflfififl —"-'—--—-——_.—'___—n_ Lfli Emit thuc sat: thué hi 6,15% Nguyén {tic mung: Trung mp? Ehé gig?! rm".- rhué Hm rahgip doanh ragm'ép Ind» ha‘én mm. dang u'én JUM rpEi m min din-n: the“! RM" wirf rmir rm suit 3cm mug. Dbng tién tmng hai Huang hgp déu chm ra két qua quan trgng: cfing t}; khfing cfin phéli can nhflc la 36 lua chqn nhu' thé nag gifla viéc nhfin Iflflfli :1ng 115m nan},P hay 1361,6133 vim mam San.” Néu gang ly‘ cf) mass ham nay thi hug cc. thé nhn vay mm nay vé sau dc} nhfin Eai dam; 105.5133 San thué van cufii nfim. Va nguqc lai, néu cfing ty biét chat: rfing twang mung lai ho 5E 11:15:: (1che mm khuan thu Ié lflfi,fifl$ v50 cufii nfim thi ngay bay giir he crir thé Fay nge’in hang 113053. [iii suit may 3111: thué fit I klmén thanh man my géc 13mg effing 15 106.5% 36% dug: tang 1y hmin Ira khi ha nhén Liqu 1fl&.fifl$ van cuéi min}- Bang st; hm’m aai 61190 mi; hién trén chfing ta hiéu awe rang khofim tlmnh [min lflfififlffi 1119. {24511eg 3% nhz-fm dime nfim sau C45 gié tri hién E35 Ii 10%,. hfli V1 10% = iflfififlfl flfifi. —————-—_—_ '3 [3E dim gis'tn. gié dinh ail-1'1eg llhfin JUGS Imam; |06.fifl$ mu “mi: [km nhfip dun-mm nghiq‘m. 1:1ij vi [ME =]- £1.34. chu min dang tlul 1min: mi: .m In I515: [Jimmie] ‘n'él 1|.ng {mg Is. “31.52 {—- mammals} 503 Phin T:'l'&itr{rl1t;l Mfii dr‘mg tién phi rfli to” (106,503; nhfin d1qu trong iu‘fiflg iai sau 1 nfimj nan du'qm chiél khfiu bimg mire ifii suit my mu .riiué 1i: l0% 21 {I-34%} = 6,45%. Di nhién win (it? irth fugin iré'n chi (ii if: mp"! vi dz}. Diéu chin}: ccing iy Hér: chi»?! Hui“ dfing rién phi rtii m being Joan}:- ngfiiép. yE’u id: ircmg mtii trudng m3 rhuii mi}! mic is?! 3mm my dupe Fink mu than? him nfigip Min: .16 my r61 um via {iii-Hg tién phi rfii m Vi du irén c-fin Clio chfing 1a ihéy dilifi: chi: diém c0 lién quan vé min: def; m1: téi mi. Gift ciinh cing iy dfi mic dinh min: :10 m; téi uu trong céu mi: “in mm: tiéu m’m minh. Vi effing Iy biéi iiLl'Q'i‘: mini: 3:? nhén (iin mijt 1010511 Lhanh man bfio (151m |06fi0$ 3a 11hu ii: két qua 3:0 30 mién thué- cfla chith p110 via. iii-Eu my mén triri thir ifli aim gii‘mg 11111: 11:01 kj’fliffl thir tai aim na‘io khéc vé nhir m5 cfing ty (:0 01?: gia tang mire {ii} my aim minh. Vfiy mi: [1011 gia tang min: d0 mg: bid LTLI. cfla tang ty hay khfing? Wt khoi'm tién Lhanh 1min nhaftn dime [rung lmmg lai nix}! SE iaim gia iang mire xiii mgr iéi an aim gang I}; la ban nhiéu? rfing mint 1:? do 1154:: :10 u mfit nfim, vi [in tho trflng timing. 131 may ié min Nhimg phéin fish 0 phfin tién aim ihi‘iy ring uhiirr nhfirng ich iqi Eir IE'L chfin fling min: iii-:3 ngr vé mire (iii mgr E01 1m mia cfing ty 5% I011 hon min: 11:: iiién hfl'u tram: diiy la 100$. Diéu My (:0 nghia cfing t}; :6 ihé way thém 100$ 0 hién tai vi 311' dung Si} tién nay chm nhu ciiu thanh £02111 :0 tin: chfing ham. Nhli‘ Vii)" cfing ty 35 my ngiin hang 110$ vim cué-i nfim. Tuy nhién bfri vi wing 13» nhén dam: khna‘in giam ti: thué 13: 34% x 10$ = 3.43 trén khcnén Iii vay, nén khc-én thanh 1min rang cfla cfing I}; chi trim 1i: |06,60$. Du wily, khnein vay ngr 1003 {r hién tgii 3E {Tu-q: bi1 dip dfiy {iii hang khnén 30 mi may man can chinh phfl 5:11.: m3 m6: mam Ia 106,605. N151 céuh kha'c khoén thu nhaip chic chin c1121 tang ty ti: kéf. qua 36 x6 chinh phi] la 51; dam him :10 gia tang mire iii“: mgr. Luu 3': ring chfing {a $5 Rhfing 0'10 hiét 01:91: min: 00 my téi u‘u Lil hag nhiéu trtré'c khi két quai 56 xii cfla chinh phfl dugc thiing him. Chill-1g ta chi biét I‘fing mire d0 my téli uu 5i: iii 100$ nhiéu hm: min; 00 mgr tézi H11 5m: 1011 1:0 két qua 30 x0. Lqi ich tit 13'. chain ciia thué 1:21 mét sir baa darn chfiu chin dé mfit c011eg cc”: 013 gin tang min: 00 liq cfla minh than 11guyfln tic Chung iii: Trong méi ma“ gicfri md that?" rim xiii-é}: danth ngiriép iufin irién iii—flu, Cir:ng in aim ring mg?! gin: icing mil-c (3;? mar :5: w cm: sting .iy pirdi Emm- chili! fibrin dfing him niigip .s-au Ifmé infirm- hé‘fi drim Irong rmng inf being mic ic‘ii swift phi NH NJ mu ma”. Cilia thug, cfing 1y nén gia 22.6 PHRN TiCH NPv [TIA QUYET niNH THUE 50 win MUA “nil SEN _.. H Nhfing diiéu vim 3% cap trén a5 dim chimg ta dén mfit phimg phiip mm gién khi mam dinh phuflng an iliué i'ili 55'1": chiét khéiu tail ca dining iién viii min: [iii suiit way sail ihué. Ti: dbng cuéi aim héng 22.15, dfing tién gia tang cfla ufing 1}“ Humor: tit truimg i113]: thué so wfiri mua tiii San iii: ——_______ Niimi] Nfiml Nfiml Nam?- Nil—:14 Hfimfi " 1 Dbngtiénrfingtirthuésowirimua 15155111 310.000 4132.330 $2.330 $2.330 $2.330 $2.330 ————-——____________*_ —'-———...—__ "' 50 iii tinting u: gui Iii dining Ii-Eu phi rili m hnh'i Ie héu nl'ur dating in chic ch in ring can: tiring [ién nay 3E phai sinh trmig ca'u: p115“ rich thué I'nua. '5 Nguyfin “'11: nin chi dflng [rung mng lup'p dang tit-En phi min: Lil} m; ifii m: if: tiring tién piai mi r0 nii m. Him-"g rfi't Huang may 1a khi‘mg dé 3i cliflng ta c0 tin? 35c dinh dug: Chimng 22'. 'I‘hué ti‘li San 539 Q11 dgnh ring cang 1;.» Xomox cf: 111$ .11 11113: 110.11: cho may :1 min: 111 suér way 111 15151511. Néu thué 11511 thué thu nhép doanh nghiép [$1 34%, t3? Iii-Iii sufil chiét khfiu 5311 thué SE H1 5% [T,5T5?5% x {L 4111]. Ap dang 111111: 111 5th 1:111:11 Main 5% 1111111111 min NW ch11 111111111; 11111:: 1111111, chl'mg 1:1 (:15 NW = 111111113 H 2.330% P111711 {5%. 51111111; = .31,631 31511 1'1 NPV 111321 (1651113 [11311 gia Lang [rung trumg hop thufi 31'} mini mua H1 5111, 111 mi lhé két Eufin ré'mg 1 11g 13' nén Inua 1:11:11 Ia nén thué 1511 rim. 4, Lai sué: chiét H1511 ': ['11 1'1 chfing ta 11E chiét khéu 1:611 Iii 511511 phi mi 51111 thué, chfing ta cfing dfi ham firing dfimg tién 1:11:31 Xumnx la phi mi 111. C15 1111119, :1er 11115. hay khfing'? I mug tnrfing hm: th‘ué 151 33111, 11110111 iién thun’: 111191: Ihanh loan (111111 kjr gifing nhu [1‘1 1111115111 thanh M111} g6: 1.19. 1E1 way tmng trmfmg hqrp effing t}; phét hfinh my at: him dam. N611 Ira-:51 each 15mg quflL Hi wail. Iii-33' hui cuu hum EU NH [31 51.1511 p111 11:11 11.: GE dug"; Lulu 216:4. 1.": lflliin Ll'ut'm. C111; I11 chill: LilLté: may 1161 1:11 11:11 :11 1111 m 11:11 can 1m chi phi 1111111 1:1 113.1 15r do: 11111 111151, gifi 11:1 1111 11:11 1:1'111 11111111 haw 1:1 chin thué [1111; thufic vim H151 fling 111511eg kiém dug: dill thu nhzfip 61111.1 thué 1115: C15: thé 3111 dung 61111:: 1110211111111 1114311111”: 111111 1113. T1111 hai, mm; 11111113 311211 thué thu nhz’fip daanh nghiép 1:11 1111‘:- thay 1131mm; 111mg 1:11 1:111 luét mué may 11:11. ' ihai 1:1 do tren, khi chiét khéu dfing 115m lqri 11:11 131321 khfiu hat) 111111c chin mué, 11151113111eg 1:11 11161 H. clung 111131: Ifii suit chiét H1511 can him 51‘: viri khi chiét khfiu déng tién trung‘tmfi'ng hqp thué téu' EL my nhién trén thus 11111511111131 cit: cang 1;; déu chiét khan khoa'm 11é1 1111111 11111111111111“ hau “1 En thué tfli 51311 1:". ner nhau vi h1g1 1:111} ring cé hai [031i Iili m r121}; trén t|11Ic té la", giang 11hau {1'51 _hflng ta 121151:- 11115111 quy mire 11$}; trén thw: té). 11111011: suit 11%}; 151 1311' 5115131111 lhué tinh trén ca: [51 . 311111}? 111:} cf: him dam dug: phfit hfinh hfili cfing t3; di thué tfii 51311. 1;.» 11.11 52111 chflng la 113.1 111111111; sir'dung chi phi 311- dglng vén binh quan WAGE 11111: 11 111111: 1111 suit hiét k11in tmng trufirng hcrp dfinh gia’. thuf: so Vé'i mua t'ai San? DI nhién la WAGE khfing thé filmy: irdgng tmng phfin tich thué tfii sén bfli vi dang tién 111mg tmf‘mg hqu 1111.15: {£11 511:1 135111 [11511 1115 mang a. g 1151p mitt 1115113 tién 111m h‘mh 11111111. 111 mic khafin thanh tufm m; g5: V1111 my 1mm 11. mm (icing 1:111: h0g1 111mg 1111111 doanh 11:: 11111: may 1111 n11 m 5% map 11cm 11111311. M111: 1111 511111 c111é1 1.1111311 nén ‘11 film 111111: d13- n'li r0 cfla thing tién gin ting 111111 din-11111 hi}! 61111111. 2.1 11in (:13 TIME: 1‘31: 5113111 1111 THAY 11111: M} VA!“ =5 fii nifim m' ha‘m tfia thay thé 119' 21‘ . El'fih 1mm: day 13110 [11118]) chflng 1:1 mm man than each 110111 gifin 111‘? ch:- m mitt dip 3'11 dflng. R15 .1: g. 1353 [1‘1 D1151 ufing cu phfin tich quan trflng. Tuy nhién‘ [111E111 tich trén it thuyél plum: v3: mat 111giu. IE limsang 1:31 1511 GE Irén, chfing 1611 3% 11111:: hién 1111311: phfin tich H1111? — 1111111 hing each 1111111 11:21 1311 '1 .1 that}; the my. _' 1mg tl1ufmg 1:111 mua sém mat thiét b1, :11 14115 nang £13119; 1;» 5E phat 1111111 111;! 11% t'ai 1w ch11 Vivian: _ a 55m nily. NC; vay S111! 611 5% In?! 111511111 ngh'fa 1'11 phéli 11111111111211.5111. Twang 111:ng hrgrp d1 thuég 115mg .11 cflng 5E Iich 1121}; 1111311 ngh‘fa 111 lhanh 101111 131111;; wjri gizi tr; |1ién 131i cfla Iii! 1:1'1 talc khoe‘ln thanh 101111 .T-i 570 min 1:121; In} ntjr ' . c111 phi thué Hung twang iai. Vi vfiy uhfmg ta uhn ring thué tfii Sén than;r thé Iii mgr hing nrgr way. Bang ufin déi 'kf: man trong being 22.3 111?: hién lhué tfii sén 2:5 thé tar: dc?qu nhu thé na‘m dén mgr my _ ,_ min cfing 13'. ' ' I” I I . . l Eéng 22.3 T1133! Ehé mgr tray bfing hinh thfi‘c thué taj sin , i I. _ 3;}; __ TM SAN 1510mm VON ' _. Tm}: hufing ban defy M Téi San hm dfing ESUDQU Nu: vay Sfififlflfl _ _ fl Tali san cés dinh 50mm van as phan 4mm ‘ .3133]; Tang Ming $1U£mfl0 Tang cfpng 3101:1000 i _ *5 1". (“ring 43y m m: Id! .9 {in hfing ' mnfii khmin my mi mm (mm. _. Tfii sén hm firing ENLUUH Hr} vay $fififlflfl _ Tfii 35m E16 dink 513.000 Van ca plain 44.1mm Mfiy mtfri ELIE ' — Tang cling $113390 Tang cfing $1 mum ' I —' ‘t 2. Cling Iy rhné Mi Mn. _ Tiu' 55m lu'u dfirng Sfiflflflfl Thué ta] 35m $1flflflfl - M Téi man :6. dinh 513.0013 NU «my 56.0131] . th Méy mfiri 10.0313 van :6 phan 44.1mm _ ' m Tang cm 31 mum Tang cfing 115110.013} _ W V! ra'gr mi}! (in; Hui} mun: J'r'n' J'fj'fll .517 Mm gm»? mm: In? my (I? mfif no? min dc? (mug Mag .I'_}J. VF dz..- miy chi mung {in}: mink . p1 h0g1: flffizlr n:}_1= khring mi :rgh Fa do? M mi: phmmg phcip flag a? {in}: twin may #25 mg. (3151 dinh rang ufing t5! ban aim at: tang giai tri mi m If: “imam Va lg: 56 mp trén van cm a: hfiu [mg wfiri cfiu m: #311 in m: [a 133%. Mg my «aim c611eg la": mmm v51 man as phan 15 40.1300; - NEu Bring {3* Sit dung lfii 55m mfii m3 tri gia' 13’. lflflflflS. Gang ty 3:} min hai tmfirfig hrgp thay thé sau: _. 1‘4 - Cfing 11-; c6 Ihé muamay In-firi via nguén tfli [11: duct: 15;: ti: khoan may Cri- ban dam w‘a vén mi - v phi-in then tjr If? phi: hqrp v61 cfiu lrfic v61] 1:31 1111 cfla wing 13*. E - Cfing 1}! cc“: Lhé thué téi Sim v31 Ilhén tfii in: lflfl%. thTa Iii giii Eri hién {Eji Gila mic khuz’m thanh v twin iién lhué trflng Ilfl'mg iai 3E 12‘: lflflflfli n I 2 Tmng trun’mg imp thf: nhfit, mgr cfla cfing ty SE gin tang Ié fiflflfl$ v31 vén cf} phfin 1:1 4.0Ufl3. T3? 36‘: nqr D trén vfin c5 phfin vfin dugrc {in}; tri than can trim V511 téi u'u Iii 15fl%. n Ngucrc lgii, tmng Inrfing hm: thir hai, do cfing t}; 51 thué sfi'nhin nhfin céc khoa‘m thanh man tién thufi : djnh kjr giéng nlnr E5. mint magma w; pth than?! main {ban grim {fit (11 c211: khoén tién mil 06mg Iy 4:15 - ughia vu pha'i lhamh man [rung tu'cmg iaij ya nhu Vay khi xem xél cfiu trite win mun: tiéu c1313. minh 1‘ 1111c nay, cfmg ty phai xam mil duc'fl grim G6 mrfrj 1&1? 5?: {{3ng mic.- them: phrii man}: main rré'n my}: (’5' I piss?” chL'r khfing min 1:31 15* 167; mg; min “53:1 :26 phi". Nhu fifi dé cap fir phén trén, gié. tri hién tai Dina ca’c Rhoén phfii thanh tnz'm tir {hué tz‘li aén 3E lé Iflflflflii. N61,: cfing ty vfin c5 géng dug; lri cfiu mic win my: tiéu cfia minh than t9 35: nghfa vy phcfrf than}: main trén #5:: c5 phi?” Ii 150% thi mic khoan mgr way 65 mét mad man at: Hung effing t3,r SE phéi giém xuéng #flflfl. Nghi‘a lei cfing 1y phéi mua 125:1 chinh Chnang 21111111: mi 3111. 5'31 khnin 111;: CE cfia minh I111 4.121121% (:13: giém nn} nén tfing can khnén phai thanh tnfm rang chi ting 1hén1 11mm - 4.00% = fiflflfl$ tmng uni-11g hop lflflfllfl téi 51m dune 151i 11-1; béng hinh 111111: thué 1n 5am.” Thny me: my 1:: mat chi phi an aim 1:111:11 thfrc thué 1&1 523.11. Néu c611.eg 11311111113, 11;} 5E khfing 51: dung nhiéu 111;: 111111 chuén 11111: 11111 khfing di 1hué 11.1 San. L111 ich 11: 1111:: nang vay m; 51‘: mét :11 1am mat 1111111111 thué phni ma 1115p 11011 11111 tinh dén chi phi m1 Iii my. - Inn: .13 my 161 um trnng vi 11., Xnmnx Phfin 1th bay trén 11:11: 1111511 11mg thué 111 51111 :13 may thé ch11 way nnr nhung an khfing phai Ia rnfit phwng phfip chinh x51: 11% tinh man {hay thé 111;. Main dudri day chflng tfii 51-; 11151 111 chinh x111; ch13 viéc tin}: tmin 1111a: nhau trnng min: ($13: nq 1.61 1.111 gifia mun 1:5: 1111115 151i sin trnng vi 1111 1:11:31 Xnmnx. Thco vi 1111 thin, 11‘: dang cuéi gala hang 22.6, chflng ta 4:13 citing lién mun tai sin so 111515 dfimg tién thué nail sin 151”: Nam 11' Him I Him 2 Him 3 Ham 4 Him 5 Dang tién n'Jng ti: 1111131 13111 53211 -$1fl.flflfl $2.331] $2.331] $2.330 $2.330 $2.330 trit d1 thué 1111 San Mn: gia ting trnng mfrc 136 11131511 1111 van 1151111 1} 11113,: In bin vi cfing 13' biéi rfing 111:: 5% an dung dfing 1111. nhap 111m 111.0 am 1:31 aim 11: nfim 1. can: 1115p can cfla chflng ta 1% chiét 1:111:11. 1m m nang my mgr an minh hna ring chflng 1a phéi tinh tnén min: mi: 111;: tfing thém {1151 1111} 11:51}.? bfing duhng tién lhu ufin phi 1111 m Imng twang 131 wjri Iii sufil sau thué.” Két qua In, min: 11¢: my n11: tang thém cfla phunng an mun 131i snn so will thué mi 31111 IE1: ' 2.331315. 2.33135; + 2.33fl$ + 2.33135; + Eggfl§=mifl3163$ .l. 1,115 1,1152 1,1153 1,1154 1,1155 Nglfia 131 chn duh s15 luqng not 131 mu trnng phncmg an 111 thufi an 1151 ban nhiéu'di Chang min 1111 011121113 vfin can horn 1D.UET,63$ 51: min phlmng (in 111113 tni sin. Két qua nay an thé diEn ant hing min each khan. Gin din]: 1:151 hai'cfing 15:: min. cfing 1}: man may min Va mfit cfing t3; 1111 I113 chnn hinh 111111: thuE'. may. T1: bang 22.15 chfing Ea hiéu rang 5'31 win cfing 1;; 1111111 1111 din-1g tién 55111 thué tan ra 5% mm inf-i hnn an vnri dang tién .duqc tan ra 1121' cfing ty thué Ii: 2.331111. v11 :13 1mm nna 191 min chug 1111311 ngfin 111mg anng 9 £110 on bad Gang 1:; my 1111 ngfin hang 5% the: cfing ty rnua my nhiéu Iién hnrn hfii vi cfing 1:; nine c151 klni nfing tan ra drE-ng tién déi flan hcrn chn mfii nfimfléy ngfin hing an thé ch11 vay vucrt trcji hem IE1 ban nhiéu 11111 mi dnng tién thing d1: 11qu “' Cd: effing 15* Hing Imnng Irén thch hi 3% khfing mun lni m} min nhinh m’lnh khi time 131' chinh m then; via 1115 he» 51‘. 1:51:11 l1th ncr [1 him Imng tmmg 1:1'1 Lrnng twang Imp 111;: khfing thw‘: tén' sin '1 [hing cuéi cflng trén hang 22.15 thé 111.11. din-1g 11.3.: 11: phucmg an 11-11:: 1111 52111 5111 um mua 151i san. Nhu 1111 11m 91m My, 311: 1:15.5- dtrng Iién cfln chin-1g 1:1 111'. 11in nglm'c lai 13131 I1! hifin lni thing 13 111mg m 1:111] if so annh 111mg tién If: mun 1111' San 311 mi 1|1ufi lni 555111. "‘ Mg: 1:111 Chung ta chi dé cap dEn dnng tién phi 1135 m. dang tién 111mg vi 131.1 11qu I311 sin 11:13- khfing c1’1n lhiél 1:1 phi mi :1). Min: uhflng 1151i :13 gin'r thich diéu neg,- 1mm: daily. c111] ng 1:1 chip nhfin q11'1 1:13: min 1111:: IE hi chic: khiu 1r1'n' min; Iii 511151 1-1131 14511.1 1E111é 111111 1:13: khonn nn' dun: phfil'. hfinh 5131' u‘mg '1}- di 1111111 '1 .' | . ...__.. _-_;_.- . 5T2 Phfin ’1: T111 1n; 111;:r 131:.- 111 111 11111111, 111 1111111 311 111511 133mg 131 1111.113 151 233133 11151 1131112 (311111111 1111i 121111111 1111: I11 11111323133111 1111111 111111111 13. 1111111 111121 1191 1111 1111 m3. chfing 111 1113. 1.11111 11215211 11111311 151 111111. I £311 1111311 16 11011 diéu 111131, chimg 11-1 1111 11111- 1111111 11111 111 1.111 béng 1:31:11 11n|1 11mg 115111. 131111 111 céng 111 111113 313 131121 111131 11111 [mug 131113111; 1111131111111 I111i13u 111111 1131:- 112111 11 311 111.11 1.113111; 111 111 111113-111 cfing 131111113 33 111111 1111 131' 111131 111 11131311113 11 3,5252% = “164,223 11111:- 113111 1 min 1111111111 1113 15th 11111111. K111112111 1111121111; 1111 11‘: 1111 111311 1111112 111 “164,223 11 34% = 259,33$. nl1u 11311 11111 phi 1.1311 121 111"? 1h1_11: 31111 1111115: chi 131 254,223 — 259.11% = Sfl4,39$ 111111 1111111 1 (1103111: hing 111.113?,fi8:~15%1. I Bang 22.11 12111.1 1h1‘131 1311,11 cfing 131 111ua 113 1311 r11 1111111: 11311; tién 111 2.33111; 111111 113111 1 nhiéu 111111 111'} 111111 effing 131 thufi. 131511 111 céng 131 1111111 1111 3311 1:11 111.1131: 111111311 11211 11131 1111f1ng 111.1 2.331131111ng némjl'? nhng 1111111 1111 lfii 111311 1111111111 1.11111. C1311; 1:1 11:11 11111 1111311 mi 1130 111111111 1111 111131 1‘3 115.111 1h1’r 1111311111153 1111 dfing tién mung 111 111111 111 cfing 1:1 131 thué? Cfing 131 111113 1:451 111% 111111n mi 1.825.613 {Hang 2.33 113 $114,393) 111113311 11111-1 nfim 111111 n11111 1131 11311 1:11 dang 111111 1|11111n 111mg 111 nh11 cfing 131 111 thufi. S1111 111.111n 113, effing 131 1111111 33 1111 11161 313 1111 1115111 11311 11.262,11?$ { 1111131113 — 1.325331} 11 115111 111151 1111111 Ung 111111 H151 113111 1111113 5 113m, 1:111: 1111-1111111 1.11213 dfingtién thé 1111311 111 b11111; 22.9. S13 1:111 11131 1.111111111111615 m-u 3111.1 5 1111111. 1111111 111131 dbng 1115111 111mg 1111111 2.33113 11113111111111}; 111111 H1111 1111111113111; 111.1 1111 111131 11111111 1311' 31311111111},r 111 111 thué 1111 11111111 11.11 131111311 111111311 1111111 trj g111 1D.DST,1SE$. Bing 22.9 Tinh 11111111 31,1 gia 13mg 1113113 1111ch 1111 1111 1111 11u 11111.1 cfing 1y Xomox 1111111 [hay 111 1111113 —-—-——-—~-—.—___________ . 11111111 11 1113111 1 113m 2 11111 3 Him 4 1131113 I .—._._____ 31.1 1111111111311 11;.» 3111113133 332112111 33343.11 34.332,42 32.213113 3 13 13111113,: 134,22 325,31 4311.113 323,22 133,11. 1.91 11111111 1111:1111n 111111111111 I31 231,33 212,31 1113,44 111,31 31,13 11331 ' —.—-—_"‘—"'—-—-— '—' 1111111111111 1.411111111111111 3 3114.311 3 413,111 3 311,23 3 213,113 31111.11- Dbng lién 111131 11111 H'Dng trufing 111311 1111111 311 11111 1111113 [1111b11ng22fi1 2330,1111 2.3311311} 2.33fl,flfl 2.33fl,fl{1 2.3311,Efl._ 3132331“ 313111311 32.111213 32.11331 32.211113 ‘ u -———....—.,,_____ G111- 13'1'1-11'51 11111;; 1.111- 11111' cling .I'_}1 5:111:13 11.111111 1111111111,r 111th 11111111 11' 31111 1111,11 1111113 1y 1111' 1111115 111111 c.1333 1}- 1111'11 1.111 1111111 1111' 315111. {711111; 131 1111111 1.15 1.1111 my 1111 111111111 111111 1:111:15 1y 11111111". 1311113 1147111 11112113 111.? 111111 1111-111 1'11 2.3.30.3 111' 1111211 1111m- 1‘1'11' 3111'” 1111111 111 111111? 1:11 1113' 1:111:11.- .111' 1111111."; 131.3 11111111 111:1 11131 1113' 111131 flung .1 1111111. ' 3.2321113 = 111 1131.1133— 1.323.413 " 1.321. 1113 = 2.3333113 - 31.14.3113 Hflén 1111 k1101111 111131 Phfin tich 1:113 chflng 111 1111 111111 11111115.,1 111131 n11 111111 111131 sang 1,11 1111 1131 111111: 1111111: T1111 111111, chfipg 111' ' 1111131 11111111 111111 1111113 gia 11mg 11115111 1111 1111 11‘] 111u11 131' 3311 311 11111 thué. Thfr 11111, 1111111113 13 dang 111111111 311-- 321111 gifia hai phumg 1111 thué 113 1111.111 1111111 phucng 1111 11313 11111 111111. T111311 logic 1111311 111111 111311, 11111113 111 1-1. 1111 41 113113 4111. 1111111311 11111 rang: 131mg 111111 111 1111111 11111131 1:1 13:. 411 11.- 111 .1131 111131111 11,1- 31111 111111 nén 116mg 131 1:11 r1161 dbng tién 111mg t1_1 1121 113111- 1 11131111111111 5. 111111 111131 1111151113 111 11111112 1311 qua dang 111111 1131 11111.1 1:11“ 113111 11111 1111111 11111 311 311n11 phucmg 1111 111113 1111 311111 111111 mua 11111 31111 1:11 311 dung 111,1. M311 1111 11,531, 111mg 111111 13 1111111: 111111u gifira 1131: phum1g 1111 1111 113111 '11. Nhfing 1111111: 11111111 1111 I111 1111131313211 11 111111 311 11111 phucmg 11111 mua 1.11 3 u-u-w-anngtr'fi 13111ng2: Thué [iii $1311 (.201 p101“ 111111111111}: 11161 01:11:: 1115111 1'? If: {1511310113 E11110 E105 qua 111511 11:41 10111011 11511}: Huh: 111m? 1111' 51111. W1 051 111911 111.100: hiéu nhu 10 016111;; 1110 “hip tmng truimg 1101p thué. Tmng Ina-Wig F111; 1111113. 060g 1‘); 515’ my 1’! $1011 103.038? 0'83 11310 111301 I!) 501 11:?! #1155013 11010 050g {,0 mm: 115:1 51:111. Ufa ICE-103111 thu 11101 di rum—131100 100m 01111 [51 000g tién 011i tmng twang I101: flmé 1150‘ 51111. _B0i 11 11011 .11 111001111 015mg 1:; 10 my mum 1111011 10.001000 nhung 01111101 1111:1111 '0qu 15 10.0005 “Inna téli 5011, nhu 111331 vim 115111 E} déng tién 011i “1‘91 trEJi hon :50 W51 mua 15 — ET,63$ (= 111.00% — 1000115051. 05 01mg 0011 sau 00 111311 01111 111 115111 1 110 01 15 00mg 51101 11,101. 11100 115 101 mun 115111 "00 0‘00 1:100 111110 5131111 nfiy hing my 11113:. N11“ 003* 06mg 131 11011 111110 hem 151 Ihué. H1111 PHUUNG FHA? TiNH T011111: {EL-51 TR; HIEN T1111 1211311111} 111101113 ‘ TRU'fiNfI: Hm THUE 501 min M0111 'thmg 911113 1; 1211101111150 151 :5 000g, 110711 101 thmg 9115.; 2.- 511 151111 1111 mus. 11011111111 r0110 [51 50511011101: kha‘u 51111 111110: 1111300 1115 110 tmng tuning Imp 11-11131: I 431033 = 10.0flfl3'52.33fi$ x PVFA {5%,5 110111} 431.685 = lflflflfli’figfifiifi 1111111} -lfl.E}ET,rfiE$ (M110- . 0113 gici‘rm 1101 51-0111; 0110-111: hm: H7110?) * B01 ~11 Gluing 111 111111 115511 101111 11011 110111501111 khi 111110 110 01 001111 11011 khi mua, gia 1111111111 <01 01101113111 0011eg 116511 11100 E11011 IE‘L di 110.10. 21.0 IHUE T1311 5111111 cf} FHA} 111115110 10015101 115011 11111011111115 THIET 111111 1011611111}? . hfing 111 din 1:000 501: {1113031 dinh thué 11113.1 1111.10 011.1011 E1510 1:113 hén di thué. E1531- giC-r 0hi111g 1:0 515 11m 'hiéfl quyét dinh 003' 111.1611 géc d6} 000g t3; ch10 thué. Cfing ty r151}; 5% (11:11 mat vc'ri ha 1111: during 1115:: :jnhm: Eén {hing tién Gila minh nhlr [rung hing 22.1!) T5111? nhafl, Gang t}! ch13: thué SE phéi mua may 411113: V611 3151 [0.130031 vim 115m (1. THE? hai, béri Vi 131i 55m 13qu 1111011 1100 than phmmglphép luyén tinll fl dinh ’1an 5111511; 5 nan-1. nEn chi phi khéu 11110 0110 0015i 0051 00m Hung 5 nfim £01 2.012103 1100005151. L151 11.11111 15 15111111 110501110111 2.0005 x 5411 = 0000. 10111511. 0011011 111110 01111111 1155.1 111mg nfim 15 25005, 11011 10 111111. thu 1011011 01110 1101 11111010111 2.500 x 111 51111.} = 1.0505 Bing 22.11} Dfing tin-En 0110 cfing ty chn thué Friendly 0150' [11 011011 i0 chfl 1:110 Lhué. i“£7113 phi mua may "$19399 :L0i 1:11 1105 1111511 11110 10 15 1111511 5 000 5 000 0 000 5 050 0 0110 111101000 = 2000 11 0.34} {0111' phi 01110 1111 11.110 [1.050 = "50011005411 __ 1.050 1.050 1.050 1.050 1.050 'Téngccjmg 010.000 $2.530 52.550 02.550 52.550 52.350 "fling 110:1? 1155-05 111311-ch 1'01; 11-151 1:31.311 ,1: 1505.0 0111:: cring- ty (If time": .21” 101110.11 (mm 111111 3 01:15:? Mug 22.15} 5'74 Plain 7": 'l‘éi in; nu: [icing tién rc‘mg Gui-i chug Gila céng 111 £110 thué Friendly :1qu this hién trong dang cuéi c1111 hing 22.10.1111: 111% 11 1111 1:11:11 1-11 1111 dfirng 1161.1 nay ngmyc 111 hoim toén 111:1 d-fing tii’m 1-113 1-1111; :3: :11 111111 Xnmux {dfing cufii twang being 22.15) 1151 min kél hgrp hai dimg tién 1:113. 1:111 hai hén di thufi v21 ch11 thué thi két qué la 3% duct-1: dimg lii‘m being fl 1.1111) mfij 1111111. Nhu 11113:; tmng trmimg hg‘p lhué 151i sin, SE cf: mi}! hén khfing cf: 11in trong loai hinh r151}; vi NPV cfta hén thufi {1‘1 —E?.68$ aim NPV Gila hEn c1111 111115r IE1 +E’i,[13$'v1‘1 NPV két -l1r_1p c1111 :15 hai 3E hiring, {1 Ha} néi rfi 11cm 11‘: dufing nlur khfing (:15: 1111111111 hm) nfio m1 NPV 121111 :11 11111 111111 11111 1111131111 cflng 1111511 11m. 35131 Li 111-511 trong nhfrng kél luafm 13111111 trgng "hilt 11'! thui: 113.1 11m. MEG dI'J bang 22.10 chi Iii 111131 vi du 11 biét ufla hinh thin; thué 1111i San nhung kél [1113111 nay vii" mi: gié tri Gila 1-1111. Chimg 11210 11111: [1211251 hai bén 1113i 1111: tmng luai hinh thué 1111i 5111 {13:11 phéi chiu cflng mitt; Iii 51.131 1151 111131: thué thu nhfip duanll nghiép v5 [2] Chi phi giao dich (11:11:; hi: qua, thi SE khfing cé hcrp diirng thué tiai sén mic: 1111111: thuc hién Vi 1115 khfing mang lgi Igi ich elm 131311 :11 thué. Tuy nhién, 51% 1:13 trufmg hgp Iiién ihué r51“ min: ma :1 11111 bén 1151i 111.: .1111 :11 HPV héng 111111111 wing 13* 111111 K011113111 11: 1:115:11; lua chm; 1111111 11 .1111 thufi: ha},f nén mua vi lgi ich fiat duqc 1:21 hing 11111111 v51 ngucfi: lai cfing I}; aim 1111.1 Fiendly cfing 31} their Ii 1:116:15 mi: 5i 1111-1; ulmu Elfin uhu lee hay 1111121115 uhu Limit!“ C111: harm sinh 1iriEtn fit him chin: phfli hoaii nghi wiri nhfing két luau trén wfri 5' nghia 11hr) riing philn phfin tich lrén 1:91 5111 vi dun r11 két luau can heal fifing lhué 151i 55111 khéng mang lai lgi ich gi 11111113 nhién twang thé gié‘i lhuc. chafing ta 111i thin? mat hién khé Ihufing Kuyén 1:511; heat (Ring c110 thué. E1111. 11$}; :11 111 1:11 131 1111 1:133 1111. 22.9 NHGNG L1? 1111 1111: 3121' DUNE 110111 HiNH Tl-IUE T1311 CHiNi—l Nhrmg thuin l1_ri Lnai hinh thué tfii chinh chi phat i111}r 1m tht’i khi hfifii du it nhfit mfit {rung nhi‘mg diéu kién 51111: - Lanai hinh ihué 1111 chinh phs‘ii hufing Juan 11.11" ich ti: 11i chin cfla thué. . qu 1161“ g 111111 111 (11111111 phzii E11111 11.11. 111111113; chic chin vi: 1111111111 3111 115 11111 1.511 1111. 111 sén. :- Céc chi phi giao {lich elf:- khiil Hing can horn 1‘13 mua mil-t 1511' £311 111‘] 13111 gié phili tré Ella 11'1'1 in: chimg bimg my huijc being vim c151 phfim thi c1111 hm: so véri di thué 111 51in. Tfmfin ME 1111} 1,111.15 H3111 hit I? do quzm trong dé thué 11‘11 chiuh la khoén giém Ihué. Néu thué thu nhsz doanh nghiep 1111111 1:11 1111 1111 111.11 111.11 111111 111 11111111 11'- khang can 15111 1.11. Thufin 11:11 1% 111111 011111 thué I111 cilinh viin cf.- bf'ri vi cflc bin [ham gin déu huéng lqi vii thué dudri grin-c din khéu: nhau. Trung vi 1111 1:113 Billing ta 1161i cfmg 111 d1 thué Xcmnx vii cfing 1:; 11110 thufi Friendly Leasing, gié 11-1 NPV ma Friendly nhén dugc ii: 316% = -10.0Dfl$ + 2.33013 1: PVFAiS‘i/u, 5 niim} W FILE-m hm; win twang thanh 11.1311 tiiin “1116 H1 141319-523 Imng vi 1111 min chilng 1:1. Min: néy I13 nghifim 1:11;: phmmg trinh can bilng 51111: IUfliHE " NEWS :1: PVFA (5%.5 niimj + L H [id [1.34) 1: PVFA (5%. 5 ni'im] Tmng trufing 11qu nil}- l. = 2.4691325 nan—l Chm-11g 22: Thué 131i 331': 5T5 '1 11 1111111; 1111111 11111 3111111111 1111311 11111111 11:11 1.1111 13' 1111111111 1111 113,333 111111 111311 1111 11111 11111 11311 11111 111113 : 111117111: I13. Iii chi phi thué cfla hén d1 thué. 1111 111111.311 1133 11111111111 khfing 1311111 111131111 1111 1111111111 111311 111111 1111113 111 311 1111111 11111 1111131113 E11311 Infing 1:311 2.4?53 thay 1111 2.5111]. thi ca] 1131 131311 313113131 elm 1111.116 1113. di thué SE 1131 1:11:33: 13111“.-F 11mg. [111mg IiEn 1:113 X31333. 11511: 1131111 111: 1131-11 IE1 1111111 1 1113111 2 Him 3 1113111 4 Him 5 I- . M113 151i 313111 +$lfl.flflfl _Chiphithué $2.435 $2.435 $2.475 $2.475 $2.415 'NP‘v" [I] 1111:1131 dfilng thué téli chinh 11131 111513 Xamm: Fa = lilflflfll’fr ~ 2.4T5$ x PVFA{?,5TS°X3. 5 nfim) = 655$ 111111 :1 13111113 13 1111131 1111311 13 1111 111111 1.1331 3,3333% 1:131 111 111111;; 1111111 13 23111. 111311 11113 111, 113113 11311 1111 1111 1.311 11111 phi 111113 111111 1111311 111113 111 2.11353 1111 311111.333 1111 11111 111 1111311 111111 1131111 111131111 11311. 1131 11511 11311311111111 1111113 17111111111111 111111g11311 111111 131111.131 1311 111111 111.- Him [I' Him I Him 2 Him 3 Him 4 3111311131 $3.11 LSIUHDD 11.113131111111313 11111111 111111 3 1133 3 333 3 333 3 1133 11133 = 3333 11 3.3111 {1111 11111 1111131111 31113 31333.5 31.13333 31.33.15 31.3335 [1.1133 I= 2.1135 11 11-33111] "111111113111 313.333 33.3133 32.3133 33.3135 32.3133 311 111 111311 1111 1111111 111-11 111 1111.11 11.311111111131111 11111 3111 1131 11111111111 1.11: = 1133333 + 3313.33 11 PVFA (531, 3 11311131 2 33.3333 + 13.313343 = 113.2455 ' Chinh vi 311 khflc nhau 111% thué 111.33 cfing 131 111 Ihué Xumnx fiat 131.1313 NEW dumg 15,553 1111 3131115 13.1 1:113 thué Frjcndiy 11111 duqrc NP‘J dumg 111 13,243 Nhu‘ 1131111 11.51 hai phia ch13 1111119.- 111121 di 1hqu déu 1131 ' 1111111 1111 11111 111311 1111111111111 1111 1111 111131: 11111111 11111 1113 111111 111111 111113 1111111 11113111 1111 111 111 1111311 111111 3111113111111 1131 1.111 11111 1111311 111111 1111 11111 11111 131 11111 11111 11311 131 1111113 1111 111131111. {211 11111111 1111111 113 111.11 "1111111111 11111 111 1.31 1111111111 11111111- 1111111111311 1111111111 13111 111 111 111111 11111 311111 1111111111 sang 111111 11311 111 1111111 . béng 1111111 1111111 11111 1111 111111 111113 1111111 111111. _ 3331i vi 3151 1131 bén 3.151111%.- 1331 1111131: 1131 ich 1115311 111113 [113% 11111111: 11111111, khna‘m tién thué 111313 I}? SE 11110121 I Chfip nhzfm théng qua Lhurmg luqng. T111131: 11111 1111113313 lam-1g 131511 1115111, 11131 bén 1311 phéi biét 11111311; Gié tr; hién tai‘cfia thufl 1&1 31511 = Iflflflfl - L111“ 11 PVFAUJ'Ffi'fin, 5 115.111} I thué 1:11 min Lréii quyé‘n trén 311.1111 1213111 lai 11131111. Khi 111212 dfing thué 111191: I151 két, mi 11111 111311 déu khfing' 1.1. 5TB 1111111 1:"11111111 n1; rm'm 11115111111111" £11111 111111 1:112 111": hai 11én. E11131 12 111er 113211 thué 1112 111151 bén SE 1:11 11113 11111 2111111 thué 112? ' 111213111; 11-11131 cfing 111111 11112111. M1111 lién Thué nay 111.1111: tinh tcrén 11111: 55111. ' C511 phi 11111151111111 #1211211 {reservmifln paymean #31 111311 15.55.11 (if Ihué.‘ 112:1 giér uhflng ta phéi tim gift 111' L111}: 111131 1111511: tién thué r115 NPV 111111 hén di thué 1?: zero. Khi hén di thuE 1:1'1 thud“: Sufit bang 11121111111. , 1111113111211 1111111 111111 11.11ng 1mg 11: ' Ham {3 1111111 1 Ham 2 Mann 3 Ham 4 Hfiém 5 Chi phi mua 111151}r $1 01.012113 Chiphithué -L1.1.1111 'Lmnx $1111.11 $111121 $1111.21 ---—-—--—.-.m._...—,._.,__u—'_'_~ 111 gifi 111, 111111 bang 11 11111: I.MM.=_1.Pfl=2.fiTE,62$ .3 1' 11111311115225) 1 .- - Sim k'hi thy-g hian phép 111131 1112111 1151131 1213111; 11.1 ch13 Elm-31 5E 11115111111111: ring I11; khfing b11111 gifzr 111111 111qu ._ 1111111: 11111 111111: 11111111111211111 1112111 2.1151522 Chi phi 11311113 1711112 116111 13131 116'1' bé'n c1312 fimér Bi}? gift! chin-1g ta phfli fim gié ll'j LMM ha},r mire Lién 121111.: “E 111111.- m11 1111111 1.111 1:111 1:110 1111111 = 11. 11W . iii.“ Him 11 111111 1 11mm 2 111m 2 112m 4 N51]: 5 a]: _._r.,.. I: 12111 phi 11111111 1111131 -1 1 11.111111 - .. . . . 111 1111111111111 1111111111 11111111 111111 $11311 $13211 $152111 $111111 - $1211 I w {152112 = 21111112 1; 11,211) _ 21-2 phi thflé sau thé. LMJN L141” Kflfifi LMIN Kflfifi LM|N 30,66 L}.le Xflfi'fil - thu nhfip 13121111111 ughiép 34% I ‘ IN] 131-1 111 111111 1111 12133 1111111121 11111 = —1 11.111111 + 52111111111112.1211; 51+ LMIanmeVme; 51 _ . ' :2 1111 311111 111131 hang 11 11111: ' ___ 1111 I .1111 L _ 1111111112 63115 -. ha 1.1111 "‘ “___— ' . - fl,fifixPVFA{?,5T5%,5} 11.111111 - he = 3.499,52$ — 1.11211,311$ ' f v‘ = 2.4111325 [h J: 3111 11111 111111: 1111111 phép 111111 1111111 111111 cfillg 1:1 111 1111111 11 111111 1111111: 11mg 1111 khfing 111111 giér 11111.11: 111mg 5: 31 B111: 1111111 11111 1111111111111 1111111 1115p hon 2.469.321 E; {Him 1‘1'111'1' M11ng 1:11.15: 1:11.111: Chm-1g 111 biét r3111; Eng 11,1 lhué 5E 1111131111; 1:15 11113115211 51‘: 1117111 1111 25111 11111 [111]: dfing lhué shim dirt. Gi‘é trj 111121 1211' 11115111 1131 111E111 diém 11$}; duqc ggi 111 gm 1'1"; min 3121' 1121 bén ch11 - £2th 22-. Tinni iii sin 5'3"? 4 51; chic chin nip vé gii iii ccn Iii Iii}; ci. Dc viy ircng hpp iii-mg thuii, chi-1g ty chc thué SE ginh 'iiiu nii rc vi": gii’i tri chm iii iii}; vi ugirqc iii hcn iii thué cfiug iii ginh chiu mi in nij.r khi phii mui Sim. up thuiirig 1i cic hcn tham gin 3E cfi giug dé chiu dung nhung rui rc dijc lhi‘i nip. Néu hcn thué I3: sin khimg c ngpi [iii in him, ihi hp cc thé chip chin. thué tii sin hing cicii nip. Thy nhién, néu ii- iii Lhué thit cu Rhfing thich “ii hi hi}; [111 hp 5:? tim kiém uhi chc- thué thii ha c6 nhiriu fling 1pc .- iin iccng ninh hing nip. linh huéng can thirtng xiv ri khi iigmfri sir dung iii sin Iii mier cfing 1;}; him hi3,r ii unfit chug :5; mini 1: lip. Hui vi rfli 11:: {iii viii niifit ciing 1,}: méri gii nhiip nginh 1i khi’i ir'm vii hi'ii vi cic c6: phiin bin i u him cic c6 dfing chinh cfri cfing i}; thuimg 1i. khiing cc 51; da ding hci'i r111 rc $3.13., nhu viii citing I; if} mcpg muiin téii lhiéu hci ri‘ii m irung phim vi khi hing cui minh. Tim kiiirn iiiii tic ii mifii pg ty chu thué iii sin tiém fling rihu Ii mint dinh c115 iii chiuh tmug gihn him, thi nhi'mg cfing 1y i ihué phi: viy 5E hcin min cc thé gc'mh chiu icii rui m nip. Vi nguprc iii iihi ngirrfiri sir dung tii 1i miit chug iv 1:311 vii dang trén iii ting truc'mg mic-1h, [hi nhiing chug 1}; iii {huh Icii hi1.E thiiii ' iii ginh chiu iui rc. _' iipii gicc dick Chi phi (iii: cc'r dupc quyén sci hi'ru iii sin thfing thircng cic hcrn chi phi di thuc iii in. V i chi mfit nguflri iii chng tic xi may vi cin miit chE nghi ngcri tim trcng 2 ngiy thi tint him iii huii phhi-ii:I khich sin thiy vi mua iufm ciii khich sin d6 vi 2 ugiy iiu bin Iii. Tuy uhién khfing = 3r min 1i cic hcp ding ihci iii iic r3 chi phi ttung gii‘u'i. vi du cing :3; ii ihci cc ihi hpn ipnp nhiéu viéc iii dung tii sin vi hp khcng quin tim :iéri gii iii ci‘m iii ci‘ii iii sin khi hcrp ding kiii 'u cic. Chi phi iii},r SE ducrc ngim chuyéri sang chcr nguci iii thué viii chi phi chc iiqu ting cac. Mic i citing ty chu thufi cc thé giiim niiii'ng chi phi dpi I? flip thfing qua quii trinh kic’irn iri nhung ngav " iph viiic kiém tra cling iii tic I'El chi phi. iihu viii ihufi iii iiu 5E dil icri ich iii-'1 iii khi chi phi giic dich cfiii viiic mui iii-i can iii”) bin ii iii sin - i. hcn chi phi iii hi vi chi phi hiirn ccii hcii ding ihni iii cin. rich?” ii ihic inin ring, iiic nip xiy Ii ircng diéu kic‘n chu IhuE 1’1 gin hip vii khcng hi3; i'Ei tmng ihué dii iii-in. .i'ihimg hi 1c khiing nic iicg ii inpéi iinh ihui iii cin iimé‘riii cin ni Hm nippii min Tmng phin 22.: ii ii cip “Ki icin vi ihui iii sin", chhng hi ii :1 chain ring hing ciri dhi ké tuin cc ihé hiifcn mirc iii} ncr Hung truimg hpp thué hcii dfing it hcrn cc .véri. ihué iii chirih licic mua iii cin hing nguiiu vim vip. Vi :1er vii)“ néu tin-:31: chug ty mung muiin hing hi0 ciu [iii chinh cuil chug, i}; minh f]qu linh minh {hi hp SE cc khupnh huéing [up chpn thué -.hcii ding hcrii. Ngci‘ii ri khi cfing ty thué licii (icing, t3? suit ihu uhip [rim hing tii sin (Rim) ii cac cc vii ihni iii chinh hcic mcc [iii cin. 'rvci thu'é: hcci citing, cic khcin thanh icin hip thui inpc icni niiu ii mic chi phi. chin mua iii cic, ,_'ihi khiu hiu vi iii vin cfing duprc xcm nhu Ii chi phi. Vi it nhi’ii ii iiét trcug uhiing nim iiiu di'iri {iing hinh ii cii iii cin thi chi phi ihui iii cin cc nhi hcn chi phi hhic hcc vi chi phi iii nip. Dc vii}: ihu nhip ké thin phi}; philn iii-iii: cua ci‘ing thuc RGA- thong truimg hop ihuih hopt dnf-ng SE cic {him khi ccng t}- mui Iii sin hay thué tii chinh. Bi‘iri vi chi phi ké min tic-pg trutng hcrp lhué iii . 3" DFlaih, “ caic viin 41E kinh 15: min thuf: ngin hip". Iiccmcmic Inquiry 13 {WI-193m 5T8 Phan 1":Tai1ranar ahinh 1.ng 11; [1er chi phi khan hem va chi phi lai vay hang twang 111311 aang ty mua 1511 SE1", aagia tang tmng thu nhap ké taan 5E khfing 11a]; ra khj afing t3; thué tai ahinh. Ngoai ra, 1:11 am am haat dang sa khfing mat hian nan hang can aai ké man. Da may tang gia 1111a san afla afing ty — 1111511 1111511 311 hang afing that R0131 - trang tmarng ha;- afing ty thué haat dfing 5E nha ham khi aang ty lhué tai ahinh hay mua tai San. Uh aa' hai yéu £1111 nag,r 5a lam aha t}? 561 R0111 a1'1a a611eg trang twang hap thué haat dang aaa ham so Vivi néu afing 1y thué tai ahinh hay mua a1 San. arr nhian [rang aiéu kian 1h: trung van 1111-111 dang haan hag, thang [in [11% man an auai dang nan afing duara aaa nha 131311 In nhém ra. va haat dang thua a1 aan my ca taa dang dén nhfmg can 3111 1:11 ' taaa nhtrag r11”: 5E khang anh huarng dén gia tri wing 13'. can nha (15.11 111' hafin than can 1111a nfing 1111111 than nhfmg aa gang afla aaa nha quan tri dang :5 gang aai thién baa aaa tai ahinh aang ty minh Hang twang hqp heat dang thufi tai aan 11:21:11: Tail' mar mfir mim phi}! min: Thur“: tai 'aan aung cap 1flfl% nguan 1ai trar 11a 11a nhu 1a mint khaan way as am baa hang ahinh 1111a b; may mac aa viii khaan ahi p111 aim at ban aau map. my nhian ahfing 1111 Ha dé cép‘ a phfin mafia 1a thua 1a; chinh a-i- H111 yul: liming tha]; 111111 1:11:11 khaan IIQ‘ 1‘? mi)! 11111 11310 dc“: afla 11111111; 1);. can: phan Iiah afia ahang ta {mac day xaa nhzfm rang thué mua 1-111 aim khang 115.11 clan tang ughfa 1'1: thanh man lc’m ha'n mun 13515 San bang 11¢. Eric {13 do kfific Ca 111114511 I}? do 11:14: 1115-1 ma lhaa aa mat vai afimg 1}; 11m kiém su‘ thuifm lari trang Laaj . hinh thua tai aan. Tuning 1111 yén rang trang 1111311 1:11.151 tiaa ahiéu dfii, 111a 11113113, hai quan a1'1a mrfst quéa gia na da 11%: nghi 111111111 paa 1111a: Ina-1 ham aai tau ngam aé baa 1a 1a qua: thay vi aha aan 11111111111: quaa 111511 1hfing qua viéa mua 311111. Thua an aim dam: air dang {1E tranh ha ha (hang kiém anal ahj tiau dmgra thiét lap bari nhi‘mg quan chin: quart Iiau afla afmg 13?. 21.111 MOT V1511 (1311: 1-1131 KHfiNG ca 1313111 T1115. 1.1511 mama mum": T1311 (211111111 —m Vitfta sir clung thué t‘ai aim Hi my way ca 111‘:- sung aha nhau? Eng 1:31 Patarsanz' 1:131 phat hién ra rang 111151 afing ty aa mira 613- m} can thufimg an} khuynh hlrang thua 1:211 san. Bay 11 két qua nghian aim gay haang mang. Baa aang t}; aha rang kha hang aung cap mfjt Infra df} mgr can ad 11111l Ehgra hién hang 1111111 thin: thué‘: a1 San. Du w:in mha (111 lhué tai 513111 111515; thé man nar naa {115- (aa 1a thua 1ai 52111 a way nar thay thé aha nhau} trang 111131 aang I}: 111111 aa lh': van ca mat SE1 afing 1:; aa 315: dung mira 131131 111:; aaa két hap vari min: (11’?) 111m“: 1111 San aaa. T1311 aaa [mat flfing thuE tai sin 11qu d3 xufit hfi'i ah nhh sin flan-.111 1§n aha aha thufi 11‘: 1111-11 déi taint: Elu'r ha? Hiéu qua hi1 flap a1’1a thué aa 111% giai thiah Kai aau aaa nh'a aa'n 11111111 (vi (111 aaa afing 1y may tinh} a ban aai as 1111': ha Ia “ha aha thué aau aa ma 1111311 dang aha 1111a. - 1161 1:431 ban aha 11111131 1:1 mm aan xuét, 111111 tang dé xaa 1111111 khan haa 1a ahi p111 San x1131. EH11 vai ban dfii 1a: 111a ha 1a nha aha thua, nan tang 11E xaa {111111 1a gia mua 111a aang 1y aha thua “ Lang 1121 E'ataraan “11a man at; an“; an san". Tap ahl an ahinh 1a 39 {thing 09 mam 191141 Tai 5: Mat 5 afiag1 331 Thai duné dhnl that: Khi ké tn ah L11 1111?: n'aa afla tram 1.11111 Chumig 21: Thur”: mi sail 5T9 phéi mi {2110 n11£1 55m mat. Béri vi gifi ban fiuqc thiéi kip a mire can him chi phi 53m xufit nén day 151 Lhuén igi cfia cfing [3' ch: thué. ' I. Tn}? uhién, can; cfing I}; 55111 xufiit phéi ghi nhfin iqi nhuén cho mun: dich Ihué khi ban [iii gain the bén dai mic ihi'r ha 1:; ma chi: thué. Lgri nhuan tinh thué cfla cfing :3: Sim xuét m mé dugc hnfin . I Igi néu cfing 1} Sim xufit tn‘ir ihfinh cfing l).i aha thué tiii 55m. fliéu nfiy I51 dfing EU (1% can: ufing 1y 55m ma: 1mm hién mat dang cho thué. _ ngi saw mfit 33 1a: sin Hum: cam thué “luau hcrn mfit sii tfii sin khfic? ME)! 35: tili 55m 115:) (1:3 duqc thué nhiéu Imn mfit 5+5 téi séin khan. £131: diém riéng biét cfla mt?! tang tjr cfing I1er cfla 11:11:11,513 Inai tii sén cf: vai tn?) quan trgng dfii véi quyét dinh mua hay thué {iii 55m: 1 Su nhay cém hm Hang gié. tri 151i sén énh hufimg dén cz'u: quyét dinh sir dung Va hfifl tri. Sli- nhgy chm E1011 nay 5E khién mfit tfii sén dlrcrc mua thay vi lhué. Quyén 56! km: m3 duct: khi mua mi sén 54? 1am mint ding lyre dé tfini thiéu hoeii chi phi ban “1 tfiit him 1a néu Cfing t}! thué tfii sén. . Cc: héi lira than can mfm gié khac nhau cf- ? ngifia quan twang.- Liaai hinh thué mi Siam cc'i Ihé 19. tad“: lifit :36 mi trénh thué khi trifling hqrp xzic flinh gié mun quit thfip. TGM LHQC Thué 1511 sén mi lhé phfin thfinh hai lanai khan nhau, Mac dil thuf: hflat dflflg cho phép h-En L1i thué sir dung thiéi‘. bi nhung hén chm thué ugh dug.r tri quyén sir hfl‘u. Mac dfl bén clm thué tmng mfpt harp dang thué ifii chinh 56: hth. vi: mat phap 15v déi Véri thiét bi nhung bén di thué mm 15 chi: 5:3 hfi'u Irfin thin: :45, béri IE thué tai chinh da :1qu bén di thué thanh man (1%}: dfl. Khi min cfing 1y mua téi sén hing my my, (:51 hai téi Sim 1511 nghi‘a 131,1 my xuét hién trén béng can dfai ké tnén cfla cfing ty. Néu hqp dérng lilué {iii Sim chi cén thfifl min it nhfit chi mfit tmng 55: niu‘mg tiéu chuén quy dinh thi n6 phs‘ii duqc mm Iii vén 11021. fliéu nay min ngh'a‘a U1 hién gié cfla thué tili sari K11le hiEn ca hén tfii sail] m3 Ian [iii 5511 mg. Néli hqp dang lhué‘: iii Sim khfing lhfla min bait k3? tiéu clmfin nan rhi chflng khfing durqc mm 151 vén hozi v51 dug; goi 13. thué 1103i; déng mac (it ring {iinh ngh’ia cfla nhé ké twin cf.- hfl'i khan imn dinh nglfia cfla cal-z nhe‘: thug»: 11511111. ThuE heat dfing khfmg Hush hiifin trén hang can 56.1 $152 man. Du mm 515 1g 1:: van cam chua r6 réng Him nén nhiéu cfing ty van thich thué hoat fining horn. 'l'hufmg thi mil: cfing t3: ihtié Eli Sim vi n11_1:: dich thué“. 3% hair: vi: quyén Iqi Cilia m'mh, cc; quan thué tho phép mic Elma limén tfii chin}. dime phfin 103i 1:1 thurfi néu chi khi mic tiéu chufin dug: thr'm min. Cain dining iién phi an m phéi mm chiét khau mi 1m Susi: phi mi m bdri IE mic: khuan chi ma iién time vé Ea chin thué cfla khéu hao hfiu nhur khfmg elf: will In cho nén iii. ca dimg Iién umg [mg {rung quyét dinh thuE: — mun nén du‘qc chiét khan viii 1.3? suit phi rili m tinh 5:111 thué. Chfing tfii Sir dung mugf m3: [rung {hue IL; GE chi-$1 khéu wz'ri Iai suit sau thué trén can: khm‘m mg m“: him dam lrén hgp déng thué téj 35m. - Mac dfl phucmg phflp my firm gifm nhung iai thiéu tinh logic. wi 5e ngh‘fa mi chi: mic than ca quyén u; chqn ma, chflng mi eta girfiri 1hir§u men phlmng 111151]: khan: mi by wing 1am ting thém hiéu hiét cfla mic ban. SD viii thué téi sin thi Viéfl mua tfii Stein 3% lim‘: tang khél nfing my my c1121 cfing ty. WEI: ting _ FH—ru——- L-_. ..__ - '_u-._-..- . r...- __ Phfin 1': Téi mgr ng' 'é“ “mg km Hang “a? W 11%? :6 thé dam tinh man bang each chié: khfiu véri Iai suit sau chénh léch gifm dang tién mufi téli 35:11 so wirijhué tfii sén. Mist gia ting Hung kha‘t Hing my nag-3- viéc mua l‘éi sén +£1qu so sénh V431 déng tién chi m Wm mire a nfim 0 do mua taj San. - Héu bén ch:- thué cf) cfing géi thué giéng nhu hen di thué, dbng tién cfia ban the thué “gum! man man mi bézn di thué. Két quit 1a, téng gié m cfla harp dang di thué mini vc’ri bén di thué cfing n; gié tri Lhué Gila ban slim thué phéi bang zero. Trong khi mic nghiéfl Gin: trén Van cfifi dang “fl 3'5 whng tranh lufin thi xufit hién thém mic chL’mg mi: sau day :13 can ban xem xét nguqc lili. it nhfit G J; {:13 ha I}? 1516.: fmg hfi cho viéc thué mi San. ' . Khfic nhau tmng khung thué gifia bén di 1hué v51 3th thué. Chuyén dich 1151i m sang bén chm thué chin. - Téi thiéu 1m 0&1: chi phi gian dish. Mic dil fl}? chfing ifii cfing c6 hang ts’. 0%: van kién phfin. nim vi“: nhi'rng I}? 1E khfing xi": ding: thué téi sfin thay vi phfii mua chflng. ' ...
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This note was uploaded on 06/22/2010 for the course FIN 123 taught by Professor Hcm during the Spring '10 term at National University of Singapore.

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leasing -part2 - (3mmth 22: Thué téi 5:311 53'? Gm tri...

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