leasing-part 1 - CHUUNG 22 THUE TAI SAN i-liu hét cflc...

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Unformatted text preview: CHUUNG 22 THUE TAI SAN i-liu hét cflc load tlai San flnJiu 0:3 the? Gum: mua hay dug: thué, ti: chiéc may hay clan dung lri gié hang trim triEu d6 la the dén Imfit Cay diam guitar tn: gifi viii [ram :16: 1a. Khi chflng ta di nghi 11E hnfic thus Main mfit chuyén du hénh chi.) mun: dich kinh daanh trong mfit khufing thr‘sri gian v'ai ngfly thi that 1:51 .tién Iqi khi 'chfing ta thué dirgm min chiéc xc hurl thay vi phé'ai mua m5 #51 1:21:11 can: Lhfl tun hfmh chfinh cfin Lhiél, sau chi: vii ngay phfli train 11.11 vi 131 mcfit 1311 Ma [am can thil we sang tén phiéh phfic. U51 Sufi}- ]::‘1 vi du dién hinh c110 tinh 11qu Eat: cfla h0g1! dfing Che lhué 1511 Sim [rang ngfin han. Tu}; nhién déi wiri ca’w doanh nghiép thi hi; khfing ni'ufirng 06 nhu cfiu thué téi $5.11 ngfin ham m can mi -nhu cfiu thué tfii Sim mi trung dfii ham. Tmng chmmg nay chflng tfii chi dé cap dén :51: boat dfmg -lhué 1&1 sém dili ham val thiri gian trén 5 nfim. Thué {iii ham 1i: mfit hinh llu'rc Iga chgn hi my $110 viéc .aau m vim Cain mi 35m déi han nhu hat dang San, nha may Va mic lanai my mini: thiét hi khan. Ngfly nay, of: rat nhiéu Chung loafi téi sfln khan: nhau dfl dquc {flu m“ dmfiri hinh thin: Iiii n'rq bang thué tfti 3&1: him Ea hing bat k? mét hinh third: tfli In; nim khan" ME; mp dang Ihufi tai San déu ca hai ch13: thé tham gia ms 131 be?” at mm? vi hé‘n CF10 fimé. Bén m .thLaE lfi ngufifl 51': dung 191' San vi: bén CI'IO thué I€1 ngufifi chfl sir hi‘m cfla ta‘n‘ sa‘n. Biéu quan mung I:Z1 'flfiu lién bén [Ii thufi phfli quyél dinh l'a minh can nhfing 103i tfii sém nan Va sau d6 thlm'ng 11mm; wiri .bén c110 thué dé cuéi cimg mi 11:11 than :3 my: man him hm: ding chu thué. Bfrng dm'ri gm: m: cua fin dl thuf: thi thué déi hall :3qu xam nhu 121 must mét thiét bi. being H161. khofln way duct: bio dam vfi 15ft sén dime dam ra 1am bio dam chinh 1:1 téi 315m Gum: aha thué. {3251c diéu khflfln aim hrgrp fining -.i:hfl Ihufi mi flit-“E so sanh véi nhfing diéu khoén rang bufic m min ngfm hing sé dLra r3 khi hi} chip thuén mfit khuim vajr at"! him fliim. Nhu‘ v35 thué tii sin déi ham duqc xem nhu l5. mitt Jiflfli Ilinh ta] my gifip the tin: duanh ngln'ép {IE dang tiép can ducts nguffin vén. Cf:- rét nhiéu thuén 1m trot-1g 103i hinh thué tfii sfin dili ham, thing ham nhu “vfri hinh thin: thué tfai San th‘l mint doanh nghiep m 1116:. duqu mi HT} dén min; lflfl%’* 1109.1: “thué mi San giflp ban lnfin vfin“. Tuy nhién, Iqi ich chinh yéu cfia loai hinh thué tlai 55m dfii 11am laj 115111 Er khnén tiét kiém {1'1 ‘Lllué‘. .Laai hinh thué tfii San elm phép chuyfm nhmgmg IIIIi ich vé thué ti: hfin cf: yéu cfiu thué 151i sa‘m nhung khfing hub‘ng hét 10:33.11 ht? Egri ich t1”; thué cfla ch11 sir him {in}? chuyén sang [mint (115i talc “him 11.5 [mt ht} _ 'P.E(.H1:-.-it va F..I.Fabuzzi,“TI1uéthié1 hj“(l-Inn1e-.~.'11ml.1]!.IMP-juncs-Iwin. WES}: 553 554 Philn I": Tfli In} m; ee the hufing {mere l.I"LE the new. Nee luét [hue the nhép deanh nghiép duvet hill be {hi leel hi their {lei hen tall sen ei’mg 5E gfin ner khfing een ten mi. "22.1 eAe Lean HiNH THUE‘ Tiu SAN ea: khaii niem m hen ' L 'l‘hue rel Sim lé met khe were, met hep filing filtee kflr-két gifl‘a hén ehe [hue vé bén di thee. Hep nfly duee Ihiél lap trEn ee 5:“: ben di thee ee quyén sf: dung [iii sin 1:21 ee nglfia we thank men ehi ' [hue lei sen dinh -kf,r elm bfin ehe thee ~ ngufirfi ehfl sf: hfiu elm [511 see. Héu hén elm lhué 1:21 mete 1y elm {hue {lee Ifip, tl1i efing 13; may 56: mm: tall San h} efie mm min xuét 5211.1 ee elm eee dill men'g nhu eeu thué, eEr nlur vfiy qué trlnh 1|qu tai sa‘n elién re #51 phfit huy tee dung efla me. I ' I-Iinh 22.1 'Se senh heal; dfing Hum 1m $131 di thué lei sen. Mua téi 31in Thué [:11 ruin Cling I}; A. mua IE‘Ll aim vi- 5:} dung Cling I}? A than": taai mu m efing ty lg” 55*“ “1'31”: Nguén lei Ire ee thé ll: ehe thee; C'fiug ty elm [hue ser llfie [Er my my he}r vfin 12M] 515' Mm mi sén (lee eéng ty sen xuét may Cée effing 1y 55m xufit Mme ll‘ulél Lil may mee lhiét bl {31'ng :5» the: “uni: 191i sen 111.5}- mee Ihiet I'Ijt If! nhfl sell xufil {'{lll'lg [y 3% mm: tz'LE 5:111 Hue tier: [ET nlm ez'm Refit Cling t3“ fl. |. Sir dungtfii sen 2. Sirhfiuteisen Bén ehe [IILIE' 1. Stir hfru téli sale 2. Khfing Slit dung lei sen Bén dl thee (C. ty A] l. Sircleng tfli sin 2. Klifihg sr'r hfi‘u lei 55in E'fiu phi elm my vi! eae eel :I-fing Ia'ii [rel the efing l}- efimg [3-11 {Tile nl'lfi the we}- V-i'I cite efi Lli'mg tai lrer elm efing 1y elm :hué Cae ehfl'lsn'r him {nhlmg efi dfing} NM (-‘hfl “If Cale elu‘t 515' him {nhflng e5 déng) Nhe elm way Mei re hn'n {hue tfii $3111 le qué trinh deem quyén sir dung, khai [hie efle Efnh Hang llfi'u Eeh etja tz‘li 5511f; nhung kheng eel quyen sir him rm. Viée 51': dung tfii Sim ed: the flat duet bang viée k3? két refit hep, citing thué. Vi ring nguerl sir dung efing min the ehen lyre phuerng eéeh mua tail min dc“: nee vie: lei elmn tlmé hey mua dEn dén efle nirri dung tail tre they the nhaunhu hinh 22. l. 5'} z.._.'2'i war: 'I‘L‘r hlnh 22.] m efi vi du ép deng elm ngémh eeng ughiép may vi tinh. Cfing I}; A la hén dl tlmé. gifi dinh Iii rm'jl bani-1 vién, mint efing 1y tu' van lufit Imae bit k3}? met eeeg t3: nee GEE! nhu efie stir clung may; vi tine. Bén ehe' thee ie met eeng tyelm thee flee lap v51 he 56. 1mm eee mm ht eén thlél dé elm thué 2' «31:3: 5111111111 :1: 111115 1111 1511 555 1511 1:511}; 131 555 111151 111111 IBM 1111151: 151111115. L551 1111111 111115 151 5511 n5},1 1111111: ggi 15 111115 151' .1115 i“ ' 1511. 111111: 1112-115 h11111 555g 11.1 1:111: 1|1u5 sir 111mg 1155511 151 1111 1151:- 5511: 111,11 11531 115 1155 111111 5111 111715 151' 111;: 1:111: 111111 1:511 11511 111115 55111 1:51: 151 5511 1:511 111151. 1 11111511 nhfing nh5 55n 111151 51111 IBM 1:51 1115 51155 111111: h1511 115111511 1111 11111: 111115 11hme 555 ph5n1 i 51.1 111 11'11h 1:55 51;: 1111111115 51111111115 1111511g 1h5 hi5n 111111 hu5ng 11531 115115 111 1111. L551 1111111 11155151 5511 _ 11 1111111: 5111 15 15115 1111' 511.5 11': 55115 1:11 5115. T111111; 111115111111r 115111 1153:, 1:555 1111 IBM 11511 11h5 5511 11551 . :11 111 Iinh 55 125511 1r511h 11111: 11511 111111 1:51: 1251131111 5115 111115 111531 vi 111111 1151: 151:1. -- E11115 111151 flfing 511111 111111 1111311 11111 111111, 1111111511 111 1111111 11 1115111511511 111 111111 11511 111 11111111 1111111 1111111 111151 111 1111511 11111111511111 111115 115111 than 1111511 111511 11511 1151111 11151.1 1111 111511 thin: 1h115 115311 1111151: 51:11 15 111115 h051 111;. 11511 1111 1111111 1111111 1111111 111151 1111111; 115111 111111 111 .111 11111511 511 11.111111 11151 1111111111 51115 1111111 11131111; 11511 1:5 nhfing 1151: 1115111 1111511 1111155 5511: '1 T1155 11111111 1151111 111115111; 11.11155g n115‘r1 111111911: 11115511. 1111511 115 1.15111 1111. D1511 115}! 1:5 nghia r51'1g 1:51: 1111111111 111111111 111511111111 11115 1111111 1111 11111115 1111 1111 111.1 1111 11111 11511 111 1111111 111111 1111 11111 1111 11511 51111 1hu5. 121155 55311 11531 15 1:151 111 1131 h511 111155 5511 5511;; 1:115 11151 11h11511 111115 111151 115113 thing 111115111g 115511 h1111 5511 1555 111511 15 11115 151 5511. D1: 11531 111511 the 111115 311151 115115 5115 11511 nhi’mg 1511 1i5p 1111: 151 ch11 111115 111151: 1:511 151 151 5511 11155 515 111 1:511 1111 5115 111:1. Thu5 111151 115111; 111111111115 :1511 1:511 1:511 1:111) 11155 1111111 115ch 11h15111 1:151:- 11:1I 1:155 115111 511 1.1511 115511 1511 1:115 151 5511 51111111115. T1131 11hi511. 111': 15 1151: 1115111 115511 115115 111151 1:115 1551' 1111111 111115 111151 11555 15 11115 n5ng 11.15 ch55 1:115 1:511 111i 111115 111mg 11151: h1'13,r 1135115 1151: 55115 111115 115 1:511 5111 15 51111511 15' 1:551 1151: 1111: 51:11: 555g. (2531511 1115 1111511 11511 1:111: [1115}: 1:511 111 1h115 1115 1111311511 11121]; ngang 11111111 115115 111115 1111511: 11111 1155111 115111 115mg 1151 111511 1115:. N511 111111: h1511 11113155 chqn 111 51151 1155 1111: 111111 1:1511g 1hi 1:511 111 111115 1111 11111111 1111111111 11111111 11111111 1111 111 111 11111 111115 111111 111111 111111 1111111. 1111 111 111111 1111111111 11111111 111 1111 111111 115115 111111 11111111 11111 111111 111511 1111111 11? 11111111 15 1111111 15 1.111 11111 111115 11111 111 g15 111 111111 11511 111 1h115 1115]: 1111111 111 515 1:51: 111111511 11151111 111511 11511 111115 115115 111mg 151 lheo 1:51: 111511 111111511 11155151 55n. T51 1:5 111111115 1151: 1:115:11 11'511 151: 11511 111mg 1:115 112151 1111111 111115 1112151 115115. T1151 11111511, 1:51: 11115 115 111511 5111 1111115 1111151 ngfr 115:,1 1115115 111111115 1:51:11 111111: 111151: 511511 115 55 dung 11151 111mg 115‘ 111511 11511 min: 115111111 51511 11511. T5115 511111 555g hay 5111111? N511 5511 1:51 5111: 1:511 1:511 11151511151: :11: 11511 11111111151 1115 1:151 11511, nhu Lima 1:115ng 11511, 1111115 1151 113531 1151.1 1151 1115.11 1111 51151: 511511 11511 111151 111115 115 1.11111: 11115115 1115 111115. Nhung 11511 1.1511 1:5n 11151 151 5511 555g 5 115111 thi 1:55 1:151 11115 55115 111151 11155 115. Q5351 dink m115 115:1 111115 11151 151 5511 111511 11155 1111111111 1151131511 151: 5511: “N511 111111 5111511111 11g51'511 51111 1111' 31:15 1:111: 1:51: 51:51 151351; 151 551-1 111115 11195115 131111 111111111, 1111111111111 nghiép 11511 1111111 1111' 31111 1111111 11‘: 111115 11111111 citing 11111151 rmdwg 1111511 1:111 51 1111p ' p.111 1111111 3111? 1111111111 115' 11117111 115 1151‘ 1151' 51:51 155113; 111111131 11111111151 11111111 1; 1111” r I 111 1111111 51m 1:111" 11111.1 111' 1111115 HE 131; I143 - 115111 1511 11511115 1135151: 1:11 155 1111115 111151: 5-511 151 11511115" H531 1151 1:51:11 111155, 1111111111 ngh15p 11111 11511 1111111 11111 11111 1111151 113111511 115 1115 1111115 1111 111111111 111111111111 11111 15 111 111115 11111 11g11111 11111111. 3 131111111 111 11111. 11111 111 11151 111111 11151 111111 1511 11111111 111111l 1111111115111; 111 11511111 1111 111115511 11111 555 Phfin T": 't'iii my mgr Néu dnanh nghiép 1:45: RE beach sir dung tfii sén mung n‘nfit khoéng thiri gian dili horn nfia, thi chi sf: him téi aim twang dumlg hang nfim thfing thu'fmg nhfi 11cm chi phi thué heat déng cfla {iii Sim. Béil' Ci'lfl thué 5E hang chi phi thué lén mért 1:3? 1:3 dé hi1 diip chi phi thucmg hran vii chi phi hiinh chili cm: thué hnat dfingi hi1 dip doanh [[111 hi mit di khi mi sin phiii mam chh van 111.: hngrp dang thué thin: v.v... Nhflng chi phi mi}; dnanh nghiép 5E trz'mh duqc khi quvét dinh mua 151i San. Cit hai tru-img 11111;: mi: thué heat citing, ti} ra cf) hiéu qua horn {151 viii chug 1}; ch nhu cfiu {hué lmni thiri gian deli. Tmfimg hgrp thL'I nhsit, cfing tv cho thué vniri linh chuyén man hufi aim minh mi kh [tang mua v21 quark I}? thi 5:111 viii chi phi thép hfl'fl can cfing 119' iii lhué. Vi du mfit chug ty éhuvén c lhué M: [iii mi thé mua hang :1th ma ifii mfri mfii niim. Biéu may flit ht: vain mat vi thé thujfin Iai i giao dich véi can cfing t}; sin xuiit XE tfli. Han nfra. nhimg effing [v chuvén chn thué ci’mg mi {hie {Iii I himh vé cung cap céic dich vu viin hfinh tfli sari hiéu qua 11cm ve’i hnji hiét cfich tan dung Iéri da giét (Him [ad c1313 [:11 San 11110: mi 11510 khi nhrmg tfii sh. nay a5 khin hat) hét va phiti hén thanh 15;: sharia: Iii Sa'II vi chi phéi génh ililfi’flg chi phi phét sinh ré 11cm [a mum chflng. Tiufimg hcrp thl’: hai: Thu hoat fining thu'fmg cung cap cho bén di thué quvén lga chum rat hfru ich. Vi d1}. chug tv Gi‘ifl thué dug ra cz'v: til}! chitin sau: ' - Thué heat dang [rang mm nfim thi chi phi 1:]qu hhng nfim 1% 26.00%. - Thué heat (hing tiring sa’m nfim thi chi phi thufi hang nfim IE: 28.00% fo‘i quyén chgn {Silt} phéii}. fin di thué cf! mé liflv ngang hqp dfing Li'qu tai hi: k5; mint thh'i dié‘m min 11: mim tth nhit in} an? Biiiu khnéii thi'r hai cc": sir: hip £1511 hit him did viii bén di thué. Gié dinh ham ciin lhué ice Limo tmng'i mijrt nfim va sau dh'muén tiép we mp {115ng thué thém mm mm nfi'a. ‘v‘é vac. thhi diém mm nfim m: néu tién thué tang 50 viii trm‘m d6 d0 nhfmg bién dfing trén thi twang thi cfing tv thué vfin cit tiép tut: lhué mi chi phi tliué then hm: dang cii. Ngirqrc .lai néu ah: Ehué trén mi tru'hng giém ml: chug I}; thué mi thé hfly hqp HE“ng vé tién heinh tlmflng luqng lai mint harp dfing Inéri cc”: giai thué thip'; hm. Lila may nha cung cap dich v11 chn thué c6 thé la Gang iv cho thué cfi hog-a la can cfing ty chuf . lhué canh tranh khéc Irvin thi Inning. Di nhién [a djéu khoén my chin thft hai Ia mfit aé mi: iii nhung hén di th'ué phfii chin him thém chi phi vi mi: mang lai chm 96mg 1:»; thué ninfit khtil hang chi: citing 1;]; halo v43 minh khi ahi phi thué {rang- mgng lai hié’n (flag. 3:; khéc nhau v.2": chi phi girm aiéu khoaii my chm 1 v5 2 chinh Ia phin in: hip hiém hang niim. Nhlmg vi: phia chug iv di thué hr; 343 héi [hug viii khoén chi phi nil}r néu :5: min: chfi'p nhfin :1qu vi ht;- khfing ch (1151 nhi'mg hinh nghiém (134:, hiét tmng thi UE'Ulii'l'lg thui: thi min-Vi ngmyc igi nhfmg cE-ng 13* Chi: thué di‘ nhién iii hi9 CL“: rat nhiéu kinh nghiém trong vein :Ié may vi 5513 hi ' Jugimh kinh dnanh aim hq. v2} ht} ch 111% chip nhéin hén lai nhi‘mg khoan ban hiém cho kha'uzh hing- nhu' Li min hinh thirc clung cfip dich vii khm than tau ’Lhérn lqi nhufin. Céuc logi ma’y vi tinh thufing fill-ac chu thué: trong ngfin ham vh v5: car him 1a cci thé chm phép hén iii thué hfiv nganghg-p dang. Bai vc’ri 103i mi Sim may thi khc’: {:6 mi :31; £051] :3qu la mi 55. trfi nan Ifii3 thhi vim thhi diém Him. Béri vi nhi‘mg tié‘n hr:- mau chafing Hung ngfihh offing right: may tiuh Iii khfing 3' Cfing tv elm thufi cfing cui ihé due: :11 mat diéu khmin ch11 thuE twang mflll 115m viii gifi 23mm nhlmg, chm phép hEn :Ii lhué mill - quvén FJJW HEP lvv lhufi Ran 45: vd'i ell-rig fruit diéu kién 1hu+': khu‘ing may mil c110- décn 5 nam sau. ‘v'a diEu khmin nay cfing [mug tir nhu dit‘iu kiln-fin I:in chqn thir 2. Khfiug L'rb g3 khéc nhnu di'ii viii bran d] Ihué gifta quvén chm m1;- hup filing {pm upiion}1.-équ:.-én - chun IiEp Eur: hcrp thing {can martian]. Chum; 22.- Thué mi gain 55'? 1f phi mé tién dean duqc. Hinh mm; thué tfii San viii diéu khoén tho phép hen di Ihué cf} dam: qufin chm . [Elfin I SE cho phép giflm thiéu rfli m I51 thfiri cfla his" sin tr’mfirc khi m3 hét han sir dung chm ca bén {rim thufi :hl'nh En bén di rhué. Than}; thufing, 1min chm tlmE la nhé San xufit may vi tinh hofic la mitt {:E‘mg 1y chm thué H151}; vi mm chuyén nghiep v51 do dé- m biét rat :5 rm m min (:51: mi San mi m min; mi nén lfii thfii hern Ia nhfing cfing 13; Sf: dung min. Chink diéu mi}; (112' fiat ra cho bén fili thué phai Era tho hén cho thué nigh k‘hofin phi {EE- déi 1'33; quyén chug-n ti: bi}. Ban phéi nhrjr kiém tra lai kién flair: vé quyén £11911 rir chumg 23 vi 24 trufirc khi did but k3? (heat: tir chili) msfzut hgp déng Lhué [mat tilting“ ThuE tfii chinh Hfiu hé‘t can tfij San [mug thui“: 1911 chinh 1a cfic tz'ai sfin mtiri. BEn d1 thué xiii: dinh 10:11 Iii sin cfin dflng vi k}? 113;: dé‘mg véri bén ch13 thué. Bén cho thué 5E mua nhfing tfii swim my trgtc tiép fir cz’u: nhfi sfln xufil via Sau din chuyén cho bén d1 thué 31': dung. Lflaj hinh thué tfii chinh may dug“: ggi la thué my: iiép {dirmt 13am). Thufi lfli chinh c6 nriji dung rigqu Iai Imam man vdri thué heat dang v51 116 mi nhfmg {lac diém quan trgng sau: : Tmhg thuc": {iii chinh thi hén clm thué 5E khfing cung cép dich v1; has tri vfi can: dich 1w kha’u: kém then. - Tmng thué mi chinh, thi bén cho thué 5e nhan d11ng ca’c khuan thanh man uén thué dinh k5; day (if: gén nhu bang gifi trj dau m ban clan cfla mi Sén. a Bén di thué thfing thufimg cf} quyén u'u tién tiép [11c thué lai 1511 $5111 khi hqp dang hél han. - _ Trong hfiu hét mic Iruflmg hqp thué til chinh, khfing c110 phép bén di thué I111}; ngang hop df‘mg. Nc'ni each khfic bén di thué phfli cf: tra’ch nhiém thanh toa’n {at ca’ can khue’m tién thué than) djnh k5: vé phai chap nhfm {161' max wiri mi [0 khfing thus hién ducrc cfic ngh'fa 1.1: mi chinh My hay n'Ii. m phé San. T1": nhf‘mg fiat: tiiém trén ma ch11 yéu 1a m: flax: diém thfr hai, phm'mg'thfrc téti trcr hing thué tfii chinh 43:5 Ihé dugrc laga chgn thay thé the can: phat-11g thl’rc déu lu mua tfii ruin. if} thé‘ tén gqi {hue mua 1911' chinh 13 mfit tén gqi nhay 051m. Cf: hai Inai hinh thué tfli chinh (If: [it 1031i hinh bdrm wi mm? far via Iogi hinh h‘mé rm my: a; (my: my ' Bin wi flmé 19f - Safe and tease — back Loaf hlnh nay x513; ra trong Imfimg hqp rmjt (10311]! nghi‘ép ban tai £511 £1151 minh the min effing 1;}: 141a: vi ngaj,r 3311 51:3 k}? 119}: dang thué Iai chinh tfii sin 11513;. Tharc‘mg him We Ihué Iai 3p dung {Tong i‘fnh We 1:51 dfing San. Trnng load hinh thué tfli sén r1513; :6 hai - 55:: diém quan trgng: - Eén d1 thué SE nhfin duqc mm khoén tién mat can thiét m via-c, ba’n mi San. - Eén di thqu 3e (:15 ngma v11 lhanh tmin tién thué dink kjr trnng suét thiri gian thué dé (1211111 @161 lgj quyén tiép tun: dug: sir dung tili Sim (JG. 3 '1 Mu. Cunnch Vii Schullhc'tm +121 tinh main gié Iri can quyfin chm: :L'Ia cfic IhuE hmjt dang dunfii nl'u'éu gié dinh u-EE rui m cL'Ia c111: u'ti sém min: khan hammv, xcm Mt. Council m Schanhcim “Djnh gt; (:3: mm wing thué mi 55111“. Tap chi kinh re? 15: chinh 55 I2 {ihfing :13 1mm I933] Irang 2312M 5 Hai Iaai 111th Mm ya rhué iai wa thuc‘: 151' aim cufi dim b511,: cfing a]: dung elm Ihué hoat flfing. Nhung Ifiu hét cm: plain can. lai :mng ' chum]; 11:13:. khj um rlfin [hué chflng tfii ch11 yéu he'trn jrdén thué tai chinh. 553 Phfin 1": Tfii tn) mgr Mfit vi :11; mi [0211 hinh thué tfii San nfiy: cfing 1:; X cc”: nhu cfiu gia ting tién mat v'a cfing ty'n’ thé be'm nh'a may cfia ho chi} rnfit Gang 1y cho thué 1m sau din: k3? mfit hqp démg thué Iai tmng chinh nhfi may may. 1-103: 133% mi chinh.thfinh phi: Uakland, bang Califnrnia d3 51‘: dung srfi ti dug-3 Hr vice ban mi [11151 hfii dang aha thénh phi] cfmg wfri 23 £05 nhé khan dé mi 111;! [SID ma; ch13 quf hu-u bfing Vé-Sau Elf:- hg dfi k3} burp fifing {hué Iai nhfmg ma nhé nay dé ctr thé dum'ti sf: dung chflng. Tkué uh? min cri min bit} a Leveraged Leases Loai hinh thué tfii 55m may dug: lhiét lap dun mat: hng {fling gifi'a ba bén: bén di thuéa bén Chfll Ihué va nhfi the may: a Nhu tmng can: [013i hinh thué tfii Sim khf—m, béfl di thué SE dug”: guy-En sfi‘ dung tfii sin ngh’fa w thunh mfin min thué than dinh kjr. ' .- Cling nhu trong mic loai hinh thué tfii 55111 kha'w. bén chn thué 3E mua 1211 San 'v'fi chuyén" béu {iii thurE, thu mic khoz'm Lhanh [can tién thué. Tu},P nhién twang luai hinh thué 1£1i sfin _ .‘1 Gang by the thué chi 131:": m ti: 411} 6311 50 "/13 chi phi flu tu mum 55m t‘ai min. | - Céc nhé chm way 5E flung sip khoan 1:51 In: can lai w‘l nhg’in khnan thanh [min lién 1511933: cfing [3' thing ra ch:- thué. Nhu Va}? hqp dfing thué SE 1151 loai hinh {hué Lifi sin ba bén [phélg _ _ phai aaa hinh 22.1; néa 11hu phan lam khaan tai trai duaa aung aaip aai aaa aha aha my. C81: nhil ch13 my trong loai hinh thué tfli 55m nil}; s13 dang 1034i hinh tin dung 55L: tmng iii cal; aha my mfg” {my gal-5 vfi bén ch43 Ihué SE SE: dung hqp dfing thué :1er 1:31 mfil diam ban chm . my. Biéu nay c6} ngifi’a [é éfing [y chm} thué SE khfing génh chin ngh’ia vi; trfi 1m elm cat: nhi' _ cip tin dung mung tmtmg hm) bén di thué khfing cam khé. nfing chi mi. Tu}; nhién can nhfi chu Va 1 a; baa aa minh hang hai aaah: ' - {his nhfi chm way SE 1a ngufiri CE) quyén u'u lién ném giil' {iii Sim cho dén khi can: can 1:11;: tufin hét mgr gfic wit iii may. ' m. h ' - Tmng truémg htp'p cf: k112i Hang rfli r0 [a bén di thué khfing duh kha using thanh main tlén' "I ma ma trong dd: mint phi’in SE {1qu Erin cho thué trich ra tra elm bén cho my, thi h‘m nay tién _ mi ss‘m SE du'qc mi tun: tiép tho bén chi) vay ma khfing ciu thfing qua flung gian bén Chfl '3‘; . I. “é U: [3611}; 1y chm thué chi déng gép mfit phfin vim 13mg chi phi mua Sim tfli 513m nhung Iai flhfin If khoén tiéa thunh turf-111 vi: 13a aa nhfi‘ng Iai ich ti: thué. Nhfing khaaa thaah 1min min lhufi may a \ cfmg ty 511:) thué sf: ciqu {1?} chi tré. ce’tc khm‘an mg: g5: cfing 131 way she: bén chm my [fr khoé .: mién truy gaa Lai {eh m phia m thua aa 151 khaan ahi phi thua map nth khi aaa cfing a» aha 95’ 11w tiét kiém {iqu mét khofln thué thu nhfip vii khi ma can cfing ty cho thué phéi canh tranh Ifin :5? ' trén mét thi trufing canh tranh Imam hat}. ' Bfinh gifi thué t‘ai chinh at n HIE-i viii thué heal fiéng. quyét dinh tap Hung vim “thué hay mua”. E131 “3i lhué léi chinh, quyél dig} g l lai tap mung ve‘m “thué hay way nq”. DE l'am If: céc tinh huErng trén, chfiug ta hi}: cflng nhau xem -i'i #_'1'.'rng min; vi du sau day: ' ' ' ° Khozin aim vay mién tray géé {nun — recourse loan} [51 H151 khmln elm vay rm}: chi mil Hui" dEIi hél bEn di my 11min in} 1I'.r chinh nhufin can tiu' sz'm mm: tit: my tir khnén tray dfi chair an3 phai [fir-g cat khnén thu nl1$p khan: clla ugm‘ri di my. '- .n' Chumg 22: 1111161116611 559 11-1111 1111 dring 1115.111: 1111112 1111' 611111111 E1531 g11§1 ban 1121.1 1161 6116111; 111 "111111 11216 111 111151 612161 119,211 Thflmfls, 1-1 11611 Hing 11911 Chuj'él’l 216 buff. 13116311111116. {3161111 1111116 1111111 11121111h 121161 116111 mung 122111216 mua 1111311 661161 11161 61 1116 196.699 66 16. £161 666g 1111111 16', 66a :16 6651111161 111111111 6 66m. B1111 66 61166 .21 666 161111 666611 111113.161 611116 116g 11116611 6116 11111111g 111661 6-1;; 161'116ng g16. 111;.» 611166, 1161 6166 "a 61111 6116 2111111 2116 1211111 6fing 111111 r91 11% 1112111 121 611mg 131 6116 121.1 6511 61mg 61112 12911 1111111 2:6 121.1511 trong 116m 1161 6611 111116 mm 6616 16 16.91111 66 13. (2161161626 66 611111 116611611916 16 1111 1:11 1:211: 6111 6111' 11-: 111, 12616 1116111 1111 116161 1113113 611111 1116 1211311. ling 22.1 61112 111531 666 111911 11112 31116 111112 61161 1:11211g 111111 1111 11166 1111 16111 111,112 111112g 111116 1111 61111. 1: 112g 22.] Dfing 11212 11‘: 1112p déng 1111111 191 61211112 61111 666g 131 {116311111116 Bus Lines [1.1111011] 11 1 2 3 4 5 13 '1' iphi 1111661 116 bu61111111 _ +1111] 1111666 161 1611 61 61,111,666 4,611 41,212 6,112 4193 +496 -292 11 1111511 111112 111 16 6116111111111: 1116111116 46,9 46,9 46,9 46,9 46,9 46,9 46,9 ,469 1111 11:11 6116 12111 12111 11166112 +692 +692 +692 +692 +692 +692 +692 +692 126111111 1111.12 1. 13111113111111 tmng imfi'ng 1161:. +6992 4199 22,19 42,21 46,62 46,62 46,1212 4696 11116161 6111611 I 1‘ 1’11 11ng 6111’ 111111: 1111111: 661' {111' 11111: 1111119? Ngay 611 111111 91.1 1111 nhfrng 1111.11 1-1111 1121111 1hu15: 11311 1111611113 111 111111 611 16 6h1‘1 6111 111m 191 611111 61112 thué‘? C1211g131 61112 lhué r131 ring 19 1191113111 61111 6121 111111 1111 1:11:11 lufit 'hip 61111 nhi‘mg 1111 6611 ch16 111116. D111 1:1 1:1 116 161 611111 61‘211g 13* 61112 1111111 1111126 1211111:- g111m 11111 6111;) 611111 111116- 9166 116 khfli 6111 11111 11111111 666. “1111111 11112111 61111111 1111 111511 kinh 111, 121111 1212 1111111111 ring nguri 6111111113 1111511 61111111 111 6111.1 2111 111111 111111: 61,1: 61111 1111111, 111111 1.11 1r12r1g 111116 1111 61111111 ngmfri 6131' 611mg 111111 dién 1.11511 r1211 16 1.131 1111'111g 11161129 nhan 1211511 1111111163 161 1111126 huéng quyén S111 him 111i 6211. Nhfing 615mg 11,1 1111 1111.111 161 12111n11, 111 611,1 r1111: 666g 1:1.-r 11511 _1 111116 h1111l1 1111121611 13163161316 SE khfing 11111 111131 1:111 ngang hqp 111mg 1111311 11111 116112 déng 111u111111 6hin11 1626 1151 11111. Néu nhfmg 121111526 111: 12116 1111111 1111616 61111 111221 1211111 61611 1111121111; 6111 12111 khéng khéc [1111113 _' 116 116516 khfing 121111 121,112 1.1111 nhu 6111 611 dung 61111 (116311111216 1111 11151 I111 11511 1:11 6119 666g 111 111116 - 6311116116 6111': 1111151113 1111111 9111 11% 6116 6111129, 131 61161 111116. Néu nhfiug Chjéfl 216 bus 11111.1 116}; 111.101: 6116 111111 1211 1116111111 1111 61111 g 11.1 {3116311111661 111u 1111111: 1611 1111111111 611111 khfing 1111121 61511 g 1},r 6116111116. 11111111 1211311 1161111 666g hay 111111 12611 Hung 116111 666g 111611 666611 6126 1661: 666,13. 1;.» 121111 1111161: 1.66 1111111131111 6611 612 11111111, nhung 11|11511g 121112 11111116 116112 nhi‘mg chiéc 116 I266 1191.1 11111316 1111' 11121 121163 thué 121' 61211111 11611 12151111; 111111119, ngufin 1111 111;: 1111116. r1111 nhiéu phucmg 61113211, 111ué1111' 611:1n11 giéng nhu 121121 1111121111 119.},1 1:12 121112 12311111. B1111 111 111116 121111 611111 566 1111666 111661116611 66 61611; 666 666 61 111116 khfing 612 11111111 new 6111 I J H61, 1166 6116 11166 66 1661 1111 1111 1'16. D12 1.1911 6111111g 1a 611 bang 6511 61151 116 161611 11611 126.11g 22.2 1.161 22,3: 55'] Phfin T": Ta'ii my my Bing 22.2 Bing can dc’ii ké tnén Ere-11g tnrémg hqp thué mi chinh r1er sau: Greymare Bus Lin-:3 {l .EIIIIIEI$} Xe bus 100' Thué téri chinh T31: mi nhfing téli sz‘m khan LDDEII Cflc khoan may khan: ' Vii-n c3 1111311 Téng téi San 1.1IIIIIZII Tfing ngufin v61: Ll" Bing 22.3 Bang $511 (131 ké 1min min cfing t}; Greymare Bus Lines (Ere-ware Bus Lines {1 HUGE} Xfi bus ICIG Khm‘m my dun: bfio dém hing xa bus Tait cfl nhnng t‘ai Sim khan Luau Cain khofin way khan ' 4 .51; véfi cs phian Téng mi 515m 1.1130 Téng ngufin V5111 Néu cfing ty Grcymare quyét dinh thué tai chinh tIfi hing 22.3 cho 1113:; dang tié-n mm tiép III dE‘mg thué ts‘ti chinh nhu' sau: - Cfing ty Greymare khfing phfii trfi tién mun xe bus. Eliéu nay twang dun-11g w’n’ dbng tién . Iflfl.flflfl$ . Cfing t'y Grcynnare khfing c6 quyén at? him xe bus; vi wily nhfrng Ifii se’m nay khfing alf- khéu han fléi v61 hén di thué. Do an Grcymare d2 ti: be“: 111131 quyén r31 cit gin tri IE1 nhfin [91' {ch 11‘: In chén thué cfia khé‘iu hao. Trung bang 22.3, chfing ta gin dinh khfiu han an thé u“;- tinh tnain than phasing phép khfiu ham nhanh MARC thong 5 nan-1?. ' - Gin djnh cfing ty Greymara phai mi Ifi.9flfl$ tién thué hang nfim twang 8 nam chn banal: thué. Khnnn thanh man (1511 tién dun-c tra ngay vac- dfiu k1}. - Lgi ich can chi phi time n: lé ch51] thué la 35% x 16.9flfl$ = 5 320$ - Gifi tri ch11 Ini cfia téi 55211 [a hfing U. DO nhfing gi chfing La mfri Vila lfip 111511., nén ngay lap rim ching ta phéi b?) sung thém who hai u'il dang ké cua hén cho thué. T1115: nhét, quyén sf! him mi San than 11:31 cf) thé tam m 51; khan: biét r5 khi hfirp aging thue ni chinh két thin: héri Tn bén cho Ihué SE nhfin gia’. tri cfin Ln m 131‘ San. Tran; dc], (163i mi tnn‘mg hqp win}; an him dam thi khi nghl'a v1; thanh man mic khns‘m Va}? dug-'6 thuc'hii'. xong thi ngu’éri sir dung cfi quyén sfir him téi 5511. I I Lfii ich can khéu han [tr 1:”: thin Ihué hing ‘wfiri thmf- sua‘t x chi phi khfiu hau- hing 1mm. Twang vi du nil}: thuE' Emil Ihué 1|1u ' dnanh nghifip glé dr; 1% 35% vn chi phi khfiu hm). hang 113m {[nh Ihen phuung phi]: MARC {r phén phu in»: unfii chmng 9| Chung 22: Thué tai sén 561 hi]: hai, hén Chi] thué'va can nhé. mung cfip tin dung (:6 him dflrn sE duty: phfin biét khac nhau 11mm in khi cf: 1111' m phi: sin. NEH ICE-Hg ty thuE mat khé nang Ihanh lua’m tién lime, thi be“ cho thué cf: _é hi1; lai [iii San, nhung néu cfing t3: thué nfip duh ra 115a xin dug: him w“; tmng Emailing hm: bi cm: _: 1'1 my tuyfin b6 phé 3511, um an ad thé gia han v51 baa V3} bén as thué hang cash quyé‘t mph c110 ban 1 thué dug: tiép tut: sir dung tfii 55m nhng Gfing phfli tiép tun thank man lién thué. 5313' BE: thé iii tin déi vrji bén aim thué: vi cfing ty chm thué dug: tra hang tién mat trong khi mic chi: my khfic chi 'han clqu 1m hfra thanh main vi mii hénh da dug: ca: xécn gfin hét. "mam chi déj mi mic ch11 mgr m n dam van chm: chin: nhfim dug-c ca”: khfi [fang né}; cho tfri khi chinh thfic tién hfmh phfi sin v21 i__hanh]1-.'rt:‘1a'Sim caning ty. __éu bén di thufi‘ khfing awe aim in ban was khi pha San m1 hfin chm lhué V3511 m 111?: 153' lai mt 55m chn . ué. Néu gié hi can lat cfia tfii gain thép hcm can khuén thanh man trong tum-1g lai thi bén chm lhuE fin cam cur hint dé bf: {flip khc-zin 1E1 nfiy. Tmng khi :15. c516 chfl my bus“: phéi xép hang them Hit: a; cfla ma: phi sin :15: nhsfin Igi man hoéfl tré déi mi mic khoe‘m vay Cling mi céc chi: mg mug cap mic my khfing ducng bio {323.111 khéc. :Di nhién cfing cc": k113i fling Li cit bén chu thué 1103c chi] mgr cf) big flfim khfing ai dug'c dam bait) SE ' hu 1:31 am day an mic khoém hogan ma can lhiét. Phat men cfia chfing ta mug trurimg him may 13a bén tho thué mi cflc ch11 mgr at": him dam cfi nhfi'ng quyén Igi khfic nhau nhu‘ 111$ Him khi ngufiri SL1 dung 131i ‘gsan mi mic} Elnh [rang mat kha mg thanh 1min. 21.2 KE min VA TH'UE TA] SAN mug nan er Mm innit [hang 1 I nfim 19m mfit cfing ty {:6 mé tth xép dé $13 dung mm Ltai 55m béng fhinh thin: thué tai San mi khfing phéi khai bait:- hop dang Lhué lfii gain may tréfi hing cz'in déi ké min #133 minh. Cfing ty thué téi Sim chi £5311 ch11 thich nhfmg thfing tin vé boat (16mg lhué mi 3511 Ma minh vim hén duflri Gilt; bén béu can tfii chinh. Du Hay heat dfing thué tfii Sim dugc can: nhfi ké man Kern Tnhu: mtfat Mach: ME mp“ dime hack Mdn rrgwi being. Tmng thing 11 nfim ma, Hiep H61 Chuan Mun: Ké Tnfin Tai Chin]: (ENE-)3 ban hénh tiEu chuén fip flung chu céc ba‘n ca'n ké main tii chinh 56.13 (FASE 13} vé cs'u: qui dinh vi: ké main {161’ vdri ca": hula}! fifing lhué mi Sam. Tmng tiéu chuén FASB 13 nag.» m3 qui difih nhfing I933 heat dang thué mi San min thi 35 mm xem 1a hogt [IE-11g thué tai chinh“. Khi mfit mp déng me an chinh a5 :3qu m Hip tifi téng hién gia cac moan thanh man tién [hue 3a phéii mm ghi 11112311 irén [ah-in hén phéi cfia. bang cfin déi ME loa’n Va '-tuang [mg m m3, ké 12min cfing 5E” ghi nhan min mi San ma}: hjén hén phén hén [mi being can déi. :FASE xi: dinh ring tit ca nhfirng hoat (if;ng thué [hi 55111 mi khfing Huge xeln 1:211:1qu tai chinh Lhi 55 mi: nhién dam: xem 1i]. thué [malt dfillg mac dfi dinh nghTa (.1133. PRESS :6 Huh: biét néu dfmg dufii :gfic din khfing phéj hi nhé ké man. V51 nhflng mi Sfin {Er thué boat fining 5E dug: harsh rosin ngflai béng {mug xuét hién nan being can arid ké tnain). Nha ké man rhé hién nhfing khan biét nay nhu trong béng 22.4 Then :16, mi: cfing t}: ca’ch day mi mam da phat hsmh lflflflflfl$ ca phfin dé tzli trgr tho vie: mua flat am. W: hay gm cfing t}; 11$}; cc. nhu cfiu air :21qu may mfirc thiét b1 m gia 103mm hing Belch mua mac thué. Bang can déi ké mm] 111:: 5111: Financial Accounting Standards Board - Ffiwa‘il ngfl thuE tit chinh [finanfiial hams} cairn duct: ggi 1a thué win {capiial [Eflflfl 5112 1111111 1: T111110 n01 1111.1 10 11111111 11111 11.11 1111.1 11 1101111, 13.1 1111 111111 111.11 011111110. 11011 110mg 131 1111111 1111 111111111 01111 111111 10 111111 1111111011 111111111111g 1111111 111111 11011 11111 bang 21.4 11111 11111111g 101 g111 1111111 1111111 110 11111111 1.11 11-11 11111 1111 111131}. Néu Eating 1.3" 111110 téi $1111 121111511 hinh 11'11’1'1: thué 11111111 11115113, 1111 fiiéu 11111.1 SE 1311010 1.111;”: 111E111 111111 Hung 11111111 1511111 111111 111111 22.4. 111 111111 c0ng 1y 0111113 1111111 1111111 111110 111 11111111 1111 111mg 001 1101 1111 11111111111 - 11111111 00 011100 01111111 01111 111111 111mg 11115111 1:10.11 01111131 0110 111mg 22.4 11111 1.11011 1101 11111111 m1.'10 thiét 1111 1111010 11111 11i1§11 M11: 111 1111711 1:11 511111 v5 ngIJé-n téi 1101111“ 1111.10 1511 315111 (1qu 111111111011 11111): 111 111131 1011015111 1101 00131. Bang 21.4 Bang 1.1111 0111 111 1111111111111g 11111111101111 111111 111110 1111 111111111 11111 11.111111 0.111 11111 1011 1011.111 M1131 min: thiét 111 1311010 1111111 hing 1101 1111011 11101 1111111111 11 100.000 1111 1. 100.000 11111 1111111 11111 11 100.000 111111 111111 10 11011 1 100.000 T1111g 1111 11111 0 200.000 T011g 1111 110111; 111111 1111111 10 111,111 1 200.000 " Tr1111111g 111111 1111111 111111 111311g (1111111111 111151 1111111 1111111 111;. 11111111 111011 1111111 111 .0 0 11111 0 0 01111011g 1111 1 100.000 0011 c1111 10 111111 11 100.000 Tang 11111111 $ 100.000 Tang 1111 11011g 111111 111111 10 111111 1 100.000 11111011; 1111111 111110111 111111111 11131 11111 111111 111011 1111111 111} "- 11111111 1111111 1111111 1:11 1 100.000 111.1 1 100.000 1111 1101111 1111' $ 100.000 1111111 111111 110 111111 11 1 00.000 T011g1111 1111 1 200.000 10mg 1111 1.1011g 11011 111111 10 111111 1; 200.000 C110 111111 01111111 111 1311 0.1111111 khi 11111111 111311 v11 tinh 1111111 1511 01111111 015111 111031 013mg 1.}? SE. 01% 111 11111111 gizi 511i 1111111 11111 111011g 1111 11111 H0! khfing 1311010 [1111111 11011 01111511 1-1110. K111 0110 111101111 1101 1.11131 111 1|1u1‘: 110111 000g 1111111113 1111010 1110 111011 11011 111mg 01111 13111 1111: 101111 00 01511 111111 1011101111 r1l1$11 1111111 [@011 11110 ring néu 000g 13,1 11110 0111111 hinl1 111110 1111 111;: 11100 110101 500g 11111 00 00 1111.11 1111111 1111 0h1'1111 llanh 111111111 11011 1-10 1101 Irufing h0rp 111110 1111 011111h. Hhu 110131 0110 013mg 131 011' 0111 E11111 E 111110 h1011 0110 1101011111110 111111“: 11111 01111 11111111 hin11 111110 thué 111101 1301113 110111 1111 1111110 101 01111111. 1111 1:101 nhfing nguyén 11111111 111111 1111111 10111 1:111:11 111111111 01min H1110 10$ 1011111 FASB 13 015 01111 dinh 111 011 nhfi‘ng 110111 dcfing 1111111 1111' 01111 50 0111010 0011 111 110111 00ng1111101111 11111111 11111111 1111111 10111 111111 1111111111 11111 1111 1111011 1111111 11111111 111111 1111113 010g 11111 11111 11111 111111 151.100 11 111151 1111311 trong 1111111 11011 01111111 0011'. 111 (3111 11-1 hién 1011 01111 0111: 1011011111 11131111 101011 1111311 1111111 1111 01111 11:11 it 1111111 911% gifi 1111 1r11'1I'1rri1g 013111 1111- 11111111111 10 1111.1 111101 11111111 111110111 1111. - B011 0110 111110 50* 0huyé11 gi1101 quyén 1101 111111 0110 hén 1:11 1.11110 111.01 1110i 011111111 11.1111 111110 110111 1111211111. 1 11101 11111 1111111111 11111 11111111 111111111 1111 1111111111; 11101 gian 1101111111111; 1101 111111 1111111 111 111111 111 11111. - Bén 111 1111113. 0151 1111-1 111110 lai 1111 S1111 1&1 111110 gifi-thép 110111 giz’t 111 1111 Irufilng 011111 01111 11111 ké1111110 11101 11111 111110. 1111111 111101111 111111 111111111g 11111111 g011 11 11111111111101 1111111 g111 1111111 .111 1111. Chuwg 22:Thu:31£:i séln .563 .3 hfmg qui dinh mi}: se vén 110:1 céu: théa 11min thué téi 5:111 giéng 3.: nhu truémg Imp cfing t3: di mun _isén. Chfing [121:1 hni .tiéu chufin dfiu tién [1, 2) V611 lam": boat fifing thufi mi San ciaa cfing t3; khi ts‘u' ._' SE mm cfing :3: mua iai vim: lhc'fl diém ké: thflc hqrp déng. Ha; :Igéu gui dinh sau {3, :1} 5:: win :35: mic heat dfing thué tsii sin mang tinh thué dfii han. :3: vii cEmg t}! ms": géng né tra'nh nhfmg qui dinh Hing bufic may hang nhfmg 1hr: lhufil riéng cfla 2:: inh. Vi du mfit c-fing E3” van tfii cf: nhu cfiu Thai :93 {£11 lrj gifi Eflflflflflffi v51 nht‘mg xc tai r131}: (:52: (1:311 'Emg kinh té m: Eugmg 1a 15 nflm. M5: nhfi quzin Iri mi uhinh khfin ngean 5:": mi: g‘fmg thmmg auan 1. :5: I'tqp déng thué trong m nam {nhé hon TS% khufmg umi gian than dfiri sang, kinh [:3 cfia mi 35111;: _' man :ién thanh toxin thué tfii 321:: cc“: tang gia m‘ hién tai 1a 1T8flflfl$ (nhfi hm. gun/D tang gm lri 'tsan}. Mini dung hgp thing thué n31 San Him :5}: SE mini: dame diéu kién rang bufic {1) vi {3}. Héu @i dung harp dang Wing :13: 651p dén qui djnh {2) w‘: (4} mi xem 11hu hmglt dfing thufi 15:: 35m $1131 .1»:- I); win Ifii mi}; chi fiugc xem H1 thqu hag! thing vi nhu vfiy nhfi‘ng nfii dung cfla m5: khfing dugc J: Em a'nh Irén being Cain déi ké min. 33 d5}: mi: phéi Ia mét each mi {the giéu tinh hinh :51 chinh thu'c té cfla m5: céng :3: hay khfing? 111mg 1':th 13... 611151115 ta 6'5 biét réng hung 111151; thj tun-1mg véu lmgl dijug Imam lulu lhi gti'l U15 3:: 3in SE phén émh tat ca nhi‘mg [hang tin dug: cfln bach :cfing khai trén thj twang. Nhfimg bfing hung :th ughiém :15 113 trgr elm gia‘: muyét nay. Maa db thué hngfl déng khfing mar hién Hung bang -.- déi ké man 0115:: Gang 1:5: nhurng nhi‘mg thfing tin cfla nit: phéi ducts khai brie: tmng hing béo Cain) fig, nfim. w: vi vg'iy. nhfmg c6: gimg gifi' can huat deg thué Iii 5211': vs: khfii 1mg can déi ké [min cfla ng'ty 3E khfing :‘mh hmfing gi dén gizi cf}: phfin trnng thi Huhng vén huén 11:10. THUE, Ci] QUAN "mm: vi THU]? Til Sim I}. . '- : mug t): ed: Him c511 thué téj San cc': thé gialu 551:: khoim chi phi lhué do nhfing talc dfmg tllr 115: J. in aim thué néu hum, dang thué téu' San nay duqc m dinh béri nhfing diéu khflén cfm w quan :hué. it 3% céc bén mi Igi I'ch lién quan thfing thufing déu :6 gang :15:thng c510 yéu ci’iu then diéu khuan --:::;: quan thué mm khi chinh thin: k5: ké: mp aéng. Em vi chfing ta biét ping hén di thué 55 m5: lqi ich khan hag ti: 1a chin Ihué Irén :31 San dug: thué n11ng hug: as: thé hi: 1;:1 béng khmin mi _:_;h cm: Ia chain :hué m chi phi thue. Bén elm thué, mi vai mi: [a ngum ch13 5:3: him :3: sin thué mi“: _' a: 1.15:: phép, sa duqc huérng 1:31 ich ti: [2“: cha'n thué m chi phi khan hao nhlmg tién cho IhuE: thu :‘i: :1 3:3 mm mam nhur lé: mart khflan lhu nhap ma phéi dug: linh vim téng thu nhfip ahiu tlmé. 'I'uy ién, ca quan L'nué vc'ri thai 6:5 da nghi :6 11m. cfia m‘mh sEkhEmg c110 phép hen di thué khéu we: 3?: thué mim 12:6 chi phi thué ngoai m1: bén di thué thfing qua imp déng thuc“: cfla minh chimg minh 31mg: ring din Fa mét heat {Hang thué tai San thus: in; w} khfing phi‘ii duqc nguy trang d3. the (flu khi 2-: alrén thus: té LE1 di mua tai sén hofic I51 mfpt hop dang my :16: ban dam. Sau d511,:- li mét 3:3 w’ du 1:5“: .u flng théi (if: :13 nghi cfla cur quan Ihué thufimg thé}: thfing qua mic each dat vén (hi limr‘mg lam «:hfl doanh nghiép phat can 1&1] 11hu mum Thifi hall thué t'ai San pha‘i nhlf: horn 30 um. Néu théri hgn thué mm 11cm 3:3 mm. thi heat dang thur": nit}: chi am: xcm Mn: 1:: him téi San m5: diéu kién. ng déng thué téi San cf: diéu khném trao chm hén thué quyén lua chqm c110 phép bén thué cf: 1hé mua Igi {5‘11 33m vfln' gié map hem gié thi twang. ChE‘mg ham he]: dfing quy dinh ring gié thi :"_C‘I1I.'Ing tfii minh hqaa “in :11? nay dud trén can: tha'Ii 51:3: cfia m qusm 1hué 1? ME? I131 vfi'j ur‘m quy dinh EhuE m: sin 53‘1- Phalm ".u': 'E'i'ui m)I ncr twang cfla 151i sin la 1 {E la khi hm) dang két thfic. Mi}: aiéu khoén nhlr thé trén mm: :5: chi' .. Ia cho bén di lhufi giét tri :hu héi Gila téi gan. I-Iqrp dang lilué an aim ca lich trinh thanh mfin tién thue m1 35m again 1:}? m then :16 uén dug: thth twain can trong nhfi'ng 115m dé‘m v.61 tha’ip dén V150 nhfmg nfim cuéi. Nhi‘mg kh_ thanh loan tién thufi can [mug nhfing nflm di’iu SE la chllmg c1“; cho thfiy harp dang thué 151i ugly am.- air dung nlm Ia n1th czich dé um mué chit khfing vi mg: dich kinh dean}- chinh da’ng. : HGT! 55m; thué téi San giéi hem quyén cfla bén di thué tmng viéc phat hénh can chimg khq__ W? 1105': Eifii ham chinh saith chi Ira mi tire trmng sum thfiri gian hgp tiring flaué c6 hiéu hp; N a:_ 0:61 nhfmg lujm ché nay thi (my din}: may giérng nhu' unfit khufih my v61 at; ftp flat cfla can-chi: .'_‘ GhEr khfing pha‘i 1:1 thué téi San I. Quyén ma chqn uép tut thué lai phm c6 19 d0 fillinh dang ya mi} phan 2i11h filing gia m: _ Inning cfla Lini San. Yéu cfiu fifty 96 thé dawn dfip (mg hing vice tram chn bén {Ii thué quyén 1'1' chqn u'u tién thu-E tfii Sim cfia llhfl'l’lg nhfi cho thué can}: iranh khélc min thi lrufirng. L3" do dé cur qua“ thué quan 11g23i vé céc Imp dfing thué r'ai sém bfri vi trung nhiéu twang 119]] :i': hgp 115mg [hue 1311 San LIqu thié! 113p chi hm mun diuh dug; nhfit Iii trénh né thué. BE cc“: thé hiéu sac} lai mi thé thgc hién Jam: nhu tray ta hi1}; xét tmfirng hqp sau'. gia dinh min cfing I}; (:6 ké 1mg i_ mua xe Imus chi“? khfich vfri trj 'gié hm) dfing If: ].{}£}U.flfl[}$, nhfing me my mi dfiri Bring kinh Ié fl mam. cm phi khéu hat: hitng 115m 55 1a Eflflflfifl mid 3121 dinh Ia céng ty chqn phmng phélp khan h tuyén tinh ca dinh. Bay gifir ta tiép 11;: gm dinh Ia cfing :3; c6 mé thué nhtmg chiéc 3:: bus lrécn thin Ihué tré hang nfim 1i] Sflflflflfl Imng hai 115m vi mua [a1 nhfing chiéc xe nz‘ly m1 gifi um: tmng chi 15.1 as. 1a tai théri diém ké: thflc Imp dang thué 3m. hai “am. Gia m, hién [a1 m'la cf“: khuafi liéL kiém thué Li: hm chtjm mua xe bus r6 rang 1:1 [hip hcm hfin phmzmg each thué téi min nhErng chiéé xe nay. Viéu Ling 16c khoén thanh wan tién Ehué chi mung hai ném 5E mang lai mét lqi ich him n' the cfing ty v5. lqi ich nfly Iwng it; nlm khi cfing ty lust chgn mr’fr lfinh khan ham nhanh. Néu tj'r _ thué (26m bén aim thué v51 bén di thué 1&1 khfic nhau thi hg'p déng thué iéli 52111 1:15.)" (:6 thé dug-2 xcmi' nlfit cinch lrfinh [inn-é. 22.4 wing TIEN arm THUE “Lid SAN 'I‘mng phén may chflng 1;: SE xii]; dung dang tién khi lhfim dinh mujrt (it; fin flu:ng téi In; hing thué sin. Chiang ta lay vi du ti: tang t3,“ anax Corpflration, mfit airing t}; chuyén Sim xuét can luai ; Lhép. (213mg {3; may dang trfin dfi phét trién v51 hién tai fiang nhg‘m dug“: mart firm flat hang twang Sn " ' Lit tap minim chuyén kinh dnauh car: [021i ring thép Trans-Honduran Pipfilinc. ' International Boring Machine Corpuratinn [IBMC] 1a 111151: cfing 1y San xuét may khuan chuyfin u-._ dé 11am mic 511g thép w} nhfing may nay cc'} thfi (11w: mua véi gié lflflflflfi Gang tjf Xflmux :13 x ' :: dinh wing may mi 11:55: 5.5 giup hg tiét mm nitrqu 6.0m hang nam air chi phi tién dién trong 5 nim- T‘hué thu nhaip doanh nghiép hién dang dug-c zip dung lé 34%. Chang ta gifi dinh rfing cfing t}' 9111- dung phuflng phfip khflu hao dufmg thing déi vfirt may mr'ri nay v51 gifi tri min 131 cfla né sau 5 nfim" sir dung 1'91 khfing dang ké.“ I I “ may :3 trLrM'Ig hurl gié dinh mm gis‘m um 1:. mm lhuE men hénh chi) phép cfing ty sir dung phumlg phép khaiu nan nhanh km :59: Ihiét. Phucmg phftp- khflu hao nimnh IuEm Ia'a su hm chon hit nh-fil vé mat tiéi kifim Ihué. " Clmang 22: Thué [hi sa‘m 585 Tag: nhién, .cang I}? aha thua [hi San Friandty Leasing Cafparatiaa [fl ah nghi mat harp dang aha thaé Iaai may nay vai ahi phi thué hing him 12‘: 2.5flfl$ Thai nfim trang thai gian 5 nfim vat Kama): phai chin tréch nhiém bail) 1131, filing phi baa hiém tiii Sén v5. aéa chi phi haat dang Jcrcheic.'2 Kama): {IE Ihué Siman mat than: 5T chuyén ml: Lfii ahinh linh [aim dang tién ifing than-1 11": viéa thué tili San sa vai vii-La phai di mua mi San nay. Siman dfi dua ra nhung phan tfah nhu 5211:. Bing 22.5 Dang tién cang a Xamax: mua 3a vari thué Nfim fl Nam I Him 2 Ham 3 Nfim 4 Ninlwi Mun EI‘Ii sin Chi phi dau a: must may iaxaaaa Tiét kiém a ham dang sau thué $3.9m asaaa $3.9m $3.9m} $3.9m [$3.960=$6.flflflx{l _a,34-)] Larifah afla khan haatala ahénmué aaa aaa aha aha aha Tfingeang amaaa $4.643 $4.5m $4.640 $4.541} $4.5m Thufi raisin Chiphithué -$2.5aa —$2.5aa $2.5m -$2.5aa $2.5m mi iah thaé aha ahi trfitiéu thué a: M 35a 35a 35a 35a 35a chin amé. [$350=$2.5flflxfl.34)] 'riétkiamta hoatacmg saumué saaa 3.9m aaaa 3.95:) 3.96:} Tangcang $2.3m $2.3Ia_§2_31a $2.3m $2.3m Kher baa rhea Iphzrcmg phép myén {in}: C5 df'nh. Ngtq‘én gm .rr'u' 3dr: It} {REFINE do 14th chi phi kfitfu hat} lining ur'Im h} mama = MIME}. hm M: can Hath: firm In? e’ri chain Mimi hang min-r e'dr = Thné such 1 Chi phi MEI: him hang mien = 9.3-1; lflfllfi' = ($303 . aha phi haat dang khaag hi énh huang true aép bai haat dang thué ai San. aiau nay ca ugl'fia a611eg Xamax sa tiét kiam am 3.95% {sau thué} ta when air dung may-mm bah ké as: ra may thuE hay may mua. [)0 Va}; dang thin nay khang xufit hién trang hang 22a - Méu that: may, cfing ty Kama): 5e ah mam duaa Iaaaaa tién mua may ma. Khaén tiét kiam nil)“ 5E xuz‘tt hién 11er 1h dang lhu trang Ham 11]. - Néu cang t}; Xamax than? may marl thi 3E khang aa quyén sa him ah vai may nay, aha way Gang ty 5E mat khaém lari iah afia khan haa a {a chin thué Vé. khaein mat may duaa xam nhu 1a mat dang tién chi ra hang him a: nfim 1 aén ram 5 a. aaaamam. a Néu cang t}! Xamax lua Chan thué may, wing 13; phéi ma chi phi thué hang ham 2.50% trang 5 11am. Khaan thank taan dfiu tiéa a véa auhi nfim thlj: nhét {dfiy I51 gié dial] had vi traag nhiéu twang harp [ran than: té khaan thaah tafia dfiu tién huaa phéi lhanh Iae’m agaj.f via (15a kit}. Chi phi thué thi San sa am; khéu tn‘: truaa thué v'a nhu v31}? lad iah tit 1a chin thué SE tam aha cang I}! ah kiém duaa khafin ahi phi thué hang lam Ia 35a$ = a,34 x 2.5mm, ‘3 aé dun gia'n Ea gm ainh nan 111m! dfiaa mam man he was mai Him [rang kh': min an: IE. ma. ran lhué am "a win uh mfu' nflm. 533 Fhfin 2: Téi trur my Bing 22.6 Ding Lién gia tfing aim effing 1y Xomox: trut‘mg harp Ehué te‘u' 32:1 50 mi mua mi 55111 u—_—.—_—_—___—_H__ Thué mi sfin trir mua tfii sin Him 0 Nim 1 Him 2 Him 3 Nina 4 Him 5 _..--—.—. __ __ __. __ g __ _. Thuétéisfin Chiphithué $2.500 $2.500 $2.500 $2.500 $2.500 Lqi ich ma chi u-a nan thué m m 350 850 351:: 351:: 350 chin 1hué. Mua 1:31 sz‘m ftrir) Chi phi mua may +$10.00-0 magma; di 1.;ri {ch khéu 11am n“: mu 453i) 230 4530 233 121 chin Ehué —_ __.—_— Tfingcfing 510.000 $2.330 $2.330 "$2.330 $2.330 $2.330 _m—a—_—_—_,_—_—_..—__ Bring rfmir firing HIE-INF” airing n'én fz‘r (but? :fif aim m'r (If citing rfén Iz'r mua ME “in. Dc'mg Ir'én mi}! 5L? :0 hill“ qmi figflfic (Lipid ffH' Phi-lid {2.01th {a fairy «firing (II-é.” Hiya In?! Lagging rice-H {ha-é. [hing lién rbng (“Ia dug: thé hién trnng dfing cu0i aim being 22.0 v31 mi ii kél qua Giza viéc 12y dfing tién phE'll sinh {rang tnn‘mg laqp thufi may {midi dfing tiécn phét sinh Hang tmcirng ha]: mua may. Tin“: tu 0W0 clwn lflynghi, ban cfing mi: 01% 151m ngum: lai hing cfich iéy dfingtién phat sinh trong trufimg hm} mua may tn‘: di dfing Eién phat sinh trong Lmémg hgp thué may. Dang tién rang hay dang tién gia ting waning SE Ia: —-—-—..—_—_______m_ Has-:10 Nfiml NfimS Marni Hamel Nfimfi _-—_—_—_—" Dbng tiénrbng t0 mum may 5:] véri thw‘: may —$10.000 $2.330 $2.330 $2.330 $2.330 $2.330 (—“_I_..—w______—_—____m_ Bay git? mining In :15 xii}: dung mug dfing thin v21 :13 cf} thé dual ra quyét dinh lua chgn cu0i m‘mg cfin phj linh hién gié thufin cfla chung Ihfing qua mm min: Iii suit uhiét khfiu phfi hop l'LID‘I'Ig t5: nhu nhfmg gi chfing ta (If: ughién min 0 chucrng 10. Tuy nhién via: xéc dinh min: lfii suit chiét khi‘iu la khé phflc tap nan chfmg ta 3E lua chon céch di [fit 13110-3 béng céch tim hiéu tgi san khi cfm dua re: quyét dinh cuéi cimg 1:'1 mua hay thué tfii sa'n thi dfing tién gia ting twang 15mg rién dug: chiét khfi'u bin-1g mire 131i 5th chiél khfiLI tifih 5m: mué {hay chi phi sf: dung ‘90:: my 0mm: tinh sau thué} 0' phim 12.5 duéri d513,: 22.5 Lil sum CHIET KHiU v.21 Km}. Nip-JG VAY my v61 THUE THU NM];- DDAHH NGHIEP Vjéc phfin tich v5: (Ina ra quyét dinh 0:5 nén 0111:? [iii sz‘m Ila}: khfing 151 mil-1 vitjéc khfi khfin, nhfi‘ng nhét quz‘m tri 131' uhinh doanh nghiép tréu thud: té vi :2 nhfing nhé nghién cfl'u I)? thuyét [101.1 vép phai nhfi'ng nhéln thin: sai 151m Iién quan {$011 vén dé thué. Chang ta hy mug tranh duct nhfi-ng sai 13m cfia hr; hfingmét vi {Eu don gia’m sat: day vé mfi-rt khos'm way tmng thfri hgn mfil 115m. Mac d0 vi 01,1 nay Hi khfing c0 lifin quan g1 Grin tinh huffing Ihué hay mua ma chflng ta dang dé cap, nhung nhfi‘ng nguyén if“: dug: phat trién m w’ du r1513: SE 13qu £1] :1qu true tiép Hang phfin tich thué — I'l‘llla. ...
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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-part 1 - CHUUNG 22 THUE TAI SAN i-liu hét cflc...

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