---
title: CÂU HỎI TỰ LUẬN - TỔNG HỢP NHỮNG VẤN ĐỀ LIÊN QUAN ĐẾN CÁC CÔNG CỤ & KỸ THUẬT PHÂN TÍCH BÁO CÁO TÀI CHÍNH
description: Bài viết tổng hợp một số câu hỏi tự luận thường gặp trong đề thi CMA Part 2 thuộc nội dung Môn 2A - Tổng hợp những vấn đề liên quan đến các công cụ và kỹ thuật phân tích báo cáo tài chính
---

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# CÂU HỎI TỰ LUẬN - TỔNG HỢP NHỮNG VẤN ĐỀ LIÊN QUAN ĐẾN CÁC CÔNG CỤ & KỸ THUẬT PHÂN TÍCH BÁO CÁO TÀI CHÍNH

## Bài viết tổng hợp một số câu hỏi tự luận thường gặp trong đề thi CMA Part 2 thuộc nội dung Môn 2A - Tổng hợp những vấn đề liên quan đến các công cụ và kỹ thuật phân tích báo cáo tài chính

[**Tình huống**](https://knowledge.sapp.edu.vn/knowledge/câu-hỏi-tự-luận-tổng-hợp-những-vấn-đề-liên-quan-đến-các-báo-cáo-tài-chính#TH)

[**Câu hỏi**](https://knowledge.sapp.edu.vn/knowledge/câu-hỏi-tự-luận-tổng-hợp-những-vấn-đề-liên-quan-đến-các-báo-cáo-tài-chính#CH)

[**Ôn tập kiến thức**](https://knowledge.sapp.edu.vn/knowledge/câu-hỏi-tự-luận-tổng-hợp-những-vấn-đề-liên-quan-đến-các-báo-cáo-tài-chính#OT)

[**Diễn giải**](https://knowledge.sapp.edu.vn/knowledge/câu-hỏi-tự-luận-tổng-hợp-những-vấn-đề-liên-quan-đến-các-báo-cáo-tài-chính#DG)

[**Đáp án**](https://knowledge.sapp.edu.vn/knowledge/câu-hỏi-tự-luận-tổng-hợp-những-vấn-đề-liên-quan-đến-các-báo-cáo-tài-chính#DA)

**Tình huống:** 

Selected financial information for Walmart Inc. and TJX Companies follow.

The Walmart Inc. balance sheet 1/31/2018 (partial) and selected financial information (all numbers in thousands) is shown here.

| **Current Assets** |  | **Current Liabilities** |  |
| --- | --- | --- | --- |
| Cash and Cash Equivalents | $6,756,000 | Accounts Payable | $46,092,000 |
| Short-term Investments | 0 | Current Long-term Debt | 46,673,000 |
| Net Receivables | 5,614,000 | Other Current Liabilities | 2,662,000 |
| Inventory | 43,473,000 | Total Current Liabilities | $95,427,000 |
| Other Current Assets | 132,000 |  |  |
| Total Current Assets | $55,975,000 |  |  |
| **Other Information** |  |  |  |
| Operating Cash Flow | $28,894,000 |  |  |
| Total Assets | $202,712,000 |  |  |

The TJX Companies balance sheet 2/3/2018 (partial) and selected financial information (all numbers in thousands) is shown here.

| **Current Assets** |  | **Current Liabilities** |  |
| --- | --- | --- | --- |
| Cash and Cash Equivalents | $2,758,477 | Accounts Payable | $2,488,373 |
| Short-term Investments | 506,165 | Current Long-term Debt | 2,452,524 |
| Net Receivables | 327,166 | Other Current Liabilities | 1,428,136 |
| Inventory | 4,187,243 | Total Current Liabilities | $6,369,033 |
| Other Current Assets | 2,217 |  |  |
| Total Current Assets | $7,791,268 |  |  |
| **Other Information** |  |  |  |
| Operating Cash Flow | $3,120,116 |  |  |
| Total Assets | $13,370,114 |  |  |

**Câu hỏi:**

A. Define the concepts of liquidity and solvency. How are the concepts similar and different?

B. Calculate the current ratio, the quick (acid-test) ratio, the cash ratio, the cash flow ratio, and the net working capital ratio for both Walmart Inc. and TJX Companies.

C. Interpret the ratios computed in the first question of this essay and compare Walmart Inc. and TJX Companies in terms of liquidity.

**Ôn tập kiến thức:**

**Các bước làm dạng bài tập phân tích tỷ lệ tài chính**

**1. Nhớ lại khái niệm**

- Thu thập dữ liệu
- Trình bày dữ liệu: Bao gồm bảng cân đối kế toán và thông tin tài chính được chọn lọc cho cả hai công ty.

**2. Thực hiện các phép tính**

Tính toán từng tỷ lệ: Tính toán từng bước cho từng tỷ lệ cho cả hai công ty.

**3. Phần kết luận**

- Tóm tắt các phát hiện: Tóm tắt lại những phát hiện chính từ phân tích tỷ lệ.
- Cung cấp thông tin chi tiết: Cung cấp bất kỳ thông tin chi tiết hoặc đề xuất bổ sung nào dựa trên phân tích.

**Diễn giải:**

Walmart Inc. và TJX Companies là hai nhà bán lẻ nổi bật. Tình huống cung cấp các thông tin tài chính được chọn lọc của Walmart Inc. và TJX Companies được thể hiện qua một phần của Bảng cân đối kế toán của Walmart Inc. ngày 31/01/2018 và Bảng cân đối kế toán của TJX Companies ngày 03/02/2018 cùng với một số thông tin thêm.

Từ đó, hãy định nghĩa các khái niệm thanh khoản và khả năng thanh toán. Các khái niệm này tương tự và khác nhau như thế nào? Tính toán các tỷ số thanh khoản hiện thời (current ratio), tỷ số thanh khoản nhanh (acid-test ratio), tỷ số thanh khoản bằng tiền, tỷ số dòng tiền, và tỷ số vốn lưu động ròng cho cả Walmart Inc. và TJX Companies. Giải thích các tỷ số đã tính trong câu hỏi trước và so sánh Walmart Inc. và TJX Companies về mặt thanh khoản.

=\> Tình huống phân tích này nhằm mục đích so sánh tính thanh khoản của họ bằng cách sử dụng các tỷ số tài chính khác nhau.

**Đáp án:**

**A. Define the concepts of liquidity and solvency. How are the concepts similar and different**

Liquidity measures the company's ability to **pay its short-term obligations** and **meet any** **unexpected needs for cash** with its current assets.

Solvency measures the company’s ability to **meet its long-term obligation**, indicating the ability of a company to **survive over a long period of time**.

**Similarity:** Both liquidity and solvency relate to a firm’s ability to meet its obligation.

**Difference:** The concepts differ in terms of their time horizon as liquidity relates to short-term obligations whereas solvency also considers long-term obligations.

**B. Calculate the current ratio, the quick (acid-test) ratio, the cash ratio, the cash flow ratio, and the net working capital ratio for both Walmart Inc. and TJX Companies.**

Walmart Inc. ratios and computations are shown here:

| **Walmart Inc. Ratios** | **Ratio** | **Calculation** |
| --- | --- | --- |
| Current ratio = Current Assets ÷ Current Liabilities | 0.587 | 55,975,000 ÷ 95,427,000 |
| Acid-test ratio = (Current Assets − Inventories) ÷ Current Liabilities | 0.130 | (6,756,000 + 5,614,000) ÷ 95,727,000 |
| Cash ratio = Cash and Cash Equivalents ÷ Current Liabilities | 0.071 | 6,756,000 ÷ 95,427,000 |
| Net working capital ratio = (Current Assets − Current Liabilities) ÷ Total Assets | (0.195) | (55,975,000 − 95,427,000) ÷ 202,712,000 |
| Operating cash flow ratio = Cash Flow from Operations ÷ Current Liabilities | 0.303 | 28,894,000 ÷ 95,427,000 |

TJX Companies ratios and computations:

| **TJX Companies Ratios** | **Ratio** | **Calculation** |
| --- | --- | --- |
| Current ratio = Current Assets ÷ Current Liabilities | 1.223 | 7,791,268 ÷ 6,639,033 |
| Acid-test ratio = (Current Assets − Inventories) ÷ Current Liabilities | 0.564 | (2,758,477 + 506,165 + 327,166) ÷ 6,369,033 |
| Cash ratio = Cash and Cash Equivalents ÷ Current Liabilities | 0.433 | 2,758,477 ÷ 6,639,033 |
| Net working capital ratio = (Current Assets − Current Liabilities) ÷ Total Assets | 0.106 | (7,791,268 − 6,369,033) ÷ 13,370,114 |
| Operating cash flow ratio = Cash Flow from Operations ÷ Current Liabilities | 0.490 | 3,120,116 ÷ 6,639,033 |

**C. Interpret the ratios computed in the first question of this essay and compare Walmart Inc. and TJX Companies in terms of liquidity.**

**Interpret the Results**

- Current Ratio: Indicates that TJX Companies has a higher ability to meet short-term obligations compared to Walmart.
- Quick Ratio: Shows that TJX Companies has a stronger position in covering short-term liabilities without relying on inventory.
- Cash Ratio: Suggests TJX Companies has more immediate liquidity compared to Walmart.
- Operating Cash Flow Ratio: Demonstrates TJX Companies generates more cash flow from operations relative to its liabilities than Walmart.
- Net Working Capital Ratio: Highlights that Walmart has a negative working capital ratio, indicating potential liquidity issues, whereas TJX Companies has a positive ratio.

TJX Companies shows **better liquidity than Walmart Inc. across all ratios**. TJX has a higher current ratio (1.22 vs. Walmart's 0.59), indicating it can **easily cover its current liabilities**, while **Walmart may struggle, posing a liquidity risk**. The acid-test ratio reveals a similar trend, with TJX at 0.56 and Walmart at 0.13, highlighting that **Walmart's assets are** **heavily tied up in inventory**. Finally, TJX's cash ratio (0.433) surpasses Walmart's (0.071), indicating TJX has m**ore liquid assets readily available**. Overall, TJX has significantly higher liquidity than Walmart, reducing its financial risk.

TJX Companies continues to outperform Walmart Inc. in key liquidity ratios. TJX has a **better net working capital ratio**, with working capital making up over 10% of total assets (0.106), whereas Walmart has negative working capital, representing nearly 20% of total assets. Additionally, T**JX surpasses Walmart in the operating cash flow ratio**, with TJX's ratio at 0.49, indicating that operating cash flow covers nearly half of its current liabilities, compared to Walmart's ratio of 0.30, which covers only 30% of its current liabilities. Therefore, TJX **demonstrates stronger liquidity and financial stability than Walmart.**

**Conclusion**

- Summary: TJX Companies exhibits better liquidity across all ratios compared to Walmart Inc.
- Insights: TJX Companies' stronger liquidity position may indicate better short-term financial health, whereas Walmart Inc. may need to improve its liquidity management.

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    - [Tổng quan về ACCA](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#t%E1%BB%95ng-quan-v%E1%BB%81-acca)
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    - [\[BT/F1\] Business and Technology (Kinh doanh và Công nghệ)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#bt-f1-business-and-technology-kinh-doanh-v%C3%A0-c%C3%B4ng-ngh%E1%BB%87)
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    - [\[FA/F3\] Financial Accounting (Kế toán Tài chính)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#fa-f3-financial-accounting-k%E1%BA%BF-to%C3%A1n-t%C3%A0i-ch%C3%ADnh)
    - [\[LW/F4\] Law INT (Luật Quốc tế)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#lw-f4-law-int-lu%E1%BA%ADt-qu%E1%BB%91c-t%E1%BA%BF)
    - [\[PM/F5\] Performance Management - Quản lý Hiệu quả hoạt động](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#pm-f5-performance-management-qu%E1%BA%A3n-l%C3%BD-hi%E1%BB%87u-qu%E1%BA%A3-ho%E1%BA%A1t-%C4%91%E1%BB%99ng)
    - [\[TX/F6\] Taxation - Thuế Việt Nam](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#tx-f6-taxation-thu%E1%BA%BF-vi%E1%BB%87t-nam)
    - [\[FR/F7\] Financial Reporting (Lập báo cáo Tài chính)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#fr-f7-financial-reporting-l%E1%BA%ADp-b%C3%A1o-c%C3%A1o-t%C3%A0i-ch%C3%ADnh)
    - [\[AA/F8\] Audit and Assurance (Kiểm toán và Các dịch vụ đảm bảo)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#aa-f8-audit-and-assurance-ki%E1%BB%83m-to%C3%A1n-v%C3%A0-c%C3%A1c-d%E1%BB%8Bch-v%E1%BB%A5-%C4%91%E1%BA%A3m-b%E1%BA%A3o)
    - [\[FM/F9\] Financial Management (Quản trị Tài chính)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#fm-f9-financial-management-qu%E1%BA%A3n-tr%E1%BB%8B-t%C3%A0i-ch%C3%ADnh)
    - [\[SBR/P2\] Strategic Business Reporting (Báo cáo chiến lược kinh doanh)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#sbr-p2-strategic-business-reporting-b%C3%A1o-c%C3%A1o-chi%E1%BA%BFn-l%C6%B0%E1%BB%A3c-kinh-doanh)
    - [Kinh nghiệm học thi ACCA](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#kinh-nghi%E1%BB%87m-h%E1%BB%8Dc-thi-acca)
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    - [\[ACCA BT/F1\] – Từ điển môn Business and Technology](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%AB-%C4%91i%E1%BB%83n-chuy%C3%AAn-ng%C3%A0nh-acca?hsLang=vi#acca-bt-f1-t%E1%BB%AB-%C4%91i%E1%BB%83n-m%C3%B4n-business-and-technology)
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    - [\[ACCA TX/F6\] - Từ điển môn Taxation](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%AB-%C4%91i%E1%BB%83n-chuy%C3%AAn-ng%C3%A0nh-acca?hsLang=vi#acca-tx-f6-t%E1%BB%AB-%C4%91i%E1%BB%83n-m%C3%B4n-taxation)
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    - [Tài liệu Pre CFA level 1](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#t%C3%A0i-li%E1%BB%87u-pre-cfa-level-1)
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    - [\[Level II\] Quantitative Methods](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-quantitative-methods)
    - [\[Level II\] Economics](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-economics)
    - [\[Level II\] Financial Reporting and Analysis](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-financial-reporting-and-analysis)
    - [\[Level II\] Corporate Issuers](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-corporate-issuers)
    - [\[Level II\] Equity Valuation](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-equity-valuation)
    - [\[Level II\] Fixed Income](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-fixed-income)
    - [\[Level II\] Derivatives](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-derivatives)
    - [\[Level II\] Alternative Investments](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-alternative-investments)
    - [\[Level II\] Portfolio Management](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-portfolio-management)
    - [\[Level II\] Ethical and Professional Standards](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-ethical-and-professional-standards)
- [Tự học CFA Level III (Chartered Financial Analyst)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-iii-chartered-financial-analyst?hsLang=vi#main-content)

    - [Tổng quan về chương trình CFA level III](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-iii-chartered-financial-analyst?hsLang=vi#t%E1%BB%95ng-quan-v%E1%BB%81-ch%C6%B0%C6%A1ng-tr%C3%ACnh-cfa-level-iii)
    - [Chiến lược tự học và ôn thi CFA level III](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-iii-chartered-financial-analyst?hsLang=vi#chi%E1%BA%BFn-l%C6%B0%E1%BB%A3c-t%E1%BB%B1-h%E1%BB%8Dc-v%C3%A0-%C3%B4n-thi-cfa-level-iii)
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    - [\[Macroeconomics\] Tổng quan về kinh tế vĩ mô](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-institute-investment-foundations?hsLang=vi#macroeconomics-t%E1%BB%95ng-quan-v%E1%BB%81-kinh-t%E1%BA%BF-v%C4%A9-m%C3%B4)
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    - [\[CMA Part 2 - 2A\] - Financial Statement Analysis](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cma-part-2-certified-management-accountant?hsLang=vi#cma-part-2-2a-financial-statement-analysis)
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    - [Chia sẻ từ chuyên gia](https://knowledge.sapp.edu.vn/knowledge/ngh%E1%BB%81-nghi%E1%BB%87p-v%C3%A0-kinh-nghi%E1%BB%87m-thi-tuy%E1%BB%83n-trong-l%C4%A9nh-v%E1%BB%B1c-t%C3%A0i-ch%C3%ADnh?hsLang=vi#chia-s%E1%BA%BB-t%E1%BB%AB-chuy%C3%AAn-gia)
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    - [Chủ đề 1: Kinh nghiệm học tập chứng chỉ CMA](https://knowledge.sapp.edu.vn/knowledge/kinh-nghi%E1%BB%87m-h%E1%BB%8Dc-thi-ch%E1%BB%A9ng-ch%E1%BB%89-k%E1%BA%BF-to%C3%A1n-qu%E1%BA%A3n-tr%E1%BB%8B-hoa-k%E1%BB%B3-cma?hsLang=vi#ch%E1%BB%A7-%C4%91%E1%BB%81-1-kinh-nghi%E1%BB%87m-h%E1%BB%8Dc-t%E1%BA%ADp-ch%E1%BB%A9ng-ch%E1%BB%89-cma)
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- [Hỗ trợ học viên IFRS và các câu hỏi thường gặp](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-ifrs-v%C3%A0-c%C3%A1c-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p?hsLang=vi)

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