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v  3#BA4I:&w#&s 8G9%# 
M#'2 -:M(!/•? 3M!0$I 
!U PU# 5 -6wE45JI w6 N4O> ($%#C
&BF3@I:7#KS>3 !/ J; 3'B$-
.7#KJ9# ,E'u7#'2 S>v…#>.!/8*Œ 3
7#9 P 5 )?'2'- J992>F#>('8$- .H-(J2
J99L 3&Ž$3 9$<, -#&M 6N'P')> 3g )!0
&5!MM?L7#KS>3'29_; 3 >F#BŠ6 3@$N
•7#KS>369_6; 3 >*v*2&.$<62 2 B 3 9
'2! !0, 23 3'%O #C&BF
3@w 2I:•
G99 5 )? B %?
Page 5
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^_RV`aZb
 > 3 >
 9%,#
R|^a :'2*;'+
^ ^;(?
 2&IB!;
^ 3+*++
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rr r9 ; E
G99 5 )? B %?
Page 6
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WYZRde
1. 
a8&5#>U!D&"$ - ; 69*%?!Q?&5
>s '22>2•T 6!H<9^%?‘^’?I4#34#3)
.6!99!0 "EL^%?P ( ; !UM U v 6
!.','22>2?9  U6!U! !0!"#!M P- 942C JC?)$3
U -# '%g# 2^%?FM UM- 942C 3+!s45
27#I4K6M$3u?I9 2JC 2&I6#v'BL^%?
2MH?I9 PP?N640#)>$- 7#IL u3 P2
7#I4KsJs !0FG(!M!H<^%??IM&5#“J;ws
)  7#9 P&I@#g $*LPF
 !C$* "$ - ; !H<?IM&57#I4KQ
Ž'"'B'"'B6!IJI'%&A*+'BC 9%#7#Ig 6-!-
. g?g  P .!'BQ -#'B $* u!M!IJI%#
7#I$* B#g FaP')>$3 U$3M!-' HL3 9
9$- 9 '%7#I4K'B6O u!M'BJ "!M' H'242:&1J
!S#6!v  &#B 7#9 P&I@#g $*L9^%?F
‡T '" S7# '2 Ng? - L !"#$%&'”( 3!/
!" 22>!U(.# 7#9 P 5 )?  >R|^a0?
_F
2. ()*+,
G99 5 )? B %?
Page 7
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- PU#3 9$- 9'BJ " 3 >R|^a0?
_F
- ,!99)@T '" 5 -3 9$- 9'BJ " 
3 >FG8!S#!"@#g C &BJ%?9?M??S2 %3 9
 9$- 9'BJ " 3 >w%#7#I
!C&I@#g F

- MH)?'23 ^%?FBs<67#
&9 6ED'83'%6 PU#'"3 > 5 )?F
- a)*+,$- .!/'23'%$- 9 ^%?F
z#&9 <9$…E'E?H'2 #*v$- .#>(&w#'"
2F
- G- .@A6H!v'8'21CB7#% ^
%?F
3. -%.$/0$*+,
B 0(.#L!" 22>42  1"#$%&'/
.269. u6 24%#4(7#!- "Q 6 "
Aw26 "!#>ULEX'29 3 1JIw!B$- 96
J99$- 7#I$*LEXh6X'29 3 $94(7#!-
3 >R|^a0?_F
4. 1"3,&##
- iSj:&14K4#)'"$- 9'BJ " 3 >R|^a0?
_F
- iSXjD7#'"3 >R|^a0?_F
- iS•jC*# 5 - 9 ^%?F
- iS‚j)@T 6$-;F
G99 5 )? B %?
Page 8
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G99 5 )? B %?
Page 9
 
456789:;<=>1?@ABCDE
F>
1.1 
1.1.1. 1#*G0$!"#$%&'
- aBJ "42C JC?)L 2&I4#!C *%? v *8

P 9 " %6M N $Ig 6Jvj "Q  7#…L*
%?‘’6 "A19w26$J28‘X’6'29$I "
!A‘•’F
- aBJ "M U v *8P . "!va% 694 %69
4w?-#694'2J6$$N!97#K$9#!0*%?&A
*+!U#&s 2&I6*;'+6  99$I0O ID .'2
40#)?w?B9!B 0F
1.1.1.1.2. H0$(IJ!"#$%&'
- iI9N@96$;? 9$I #6J " *%?•$M&D
$- 9 "Q #B–2>!UM&B4%#!B-#'8 L7#…F
- r9&9  PP 5%$- 9 #94'BJ "6$U '%g?
2(—-!C7#I4K'BJ "6!IJI (# - $%'2M
%#7#I
‹ U  @#>( PP 5%-!C&A*+'27#I4N'BJ "6
$˜4#)   96$˜4#)  N*+Fi9 %'2Eu9% 0 3'2
40*+ "Q  $*F
1.1.1.1.1.3 ,*K/#!"#$%&'
G99 5 )? B %?
Page 10
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‹ - 9'BJ "&A*+C !:'; " % Bg 42!va% 
‘a’F
‹ 94 %?I7#>!D!va%   ˜9#*w22
8a% 3JB  !U?9 &%?'+!U&D$- 9F
‹  %!#0 9 -   u4#>( % (2$<f™
%94”
‹ #B(!C$- 96&B*#B$š#9 2$I'BJ "MB %
?I!0!994  ˜9*;JP7#w ( ;  %4(
w2F
‹ B'8'26J6!97#K?I91M 2$<'BJ "—9?*+

9!:';$3!E$K$*'26J6$$N7#K6!97#KF N9
@#g L'26J6!97#KM U9?*+C  9?:?9? N92
@#g $jr9 5 -!N*6JP7#w7#>"6)? 8@#g  8
‘›Z›n’F)?&#@#g  8‘WZ›n’
1.1.1.2
1.2.1 1#H0
" 7#…L*%?Jv "a% ‘$UIw?-#’6 %6
'2J6$$N7#K6!97#KFR%?'+ #6J "Q '2'%JI7#I
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1.2.2 +L/#
‹ i-# #
‹ i-#
‹ rg>J90
‹ rg>J9M
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‹ rg>  9 .
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‹ M!:9 ; E
G99 5 )? B %?
Page 11
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‹ rg>!";  9
‹ rg>  9 " .
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1.1.2.3 I(!"#
‹ - 97#… "Q ;# 9%1&D$- 9 "Q !UT?2>
4( +  P 5?9 &9%?'+ #67#…6 N&B v7#…1
!UF(a26J6!97#K)$K06$K7#…?I *•(C &DF
‹ ?9 &9%?'+ #6 "Q 6$- 9E.'29. u‘
M!:J926g>  9 .6œ!U4)??-# # "Q QM!:

#26g>!"; .6JI  94:690?!v$ -œ!U
4)??-# "Q ’F
‹ 22> L7#…)!0. u # "Q 6$U  N0??9?0?
4KL. u6>(#S#C?Q) "$K ('2?-#6$ # "6
"@?I!M*g#™!/ #”6™!/”'2. u6#B2>$U$( v7#…
5 -'2 -2!B-#&B4%# (&D7#…'8&D$- 9 "Q 6-#M(
4%?I$U '2@9!;#>(w$-;J%?9?@A4KF
.2.4 !MNO(
2$I‹"Q 6M• 2$Ig?Xj
‹ 2$I‹"a% jiI9 PP #66 v7#… "a% 
7#… "Q F
‹ 2$IX‹ %jiI9 PP #66 E6I ˜9'2 v7#…
 % 7#… "Q  9 ;7#>!D!va% F
‹ 2$I•‹a2J6$$N7#K6!97#KjiI99 ;'2J6$$N
7#K6!97#K)?6@#g  v7#…F
G99 5 )? B %?
Page 12
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 !
!M666 0P2
"#$%&'(&
)*&&)&+,+-
G99 5 )? B %?
Page 13
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‹ 9$I "Q 6w?-#6 ‹9$I "Q 6w?-#6
 %6'2J6!97#K)?7#…F %6'2J6!97#KFF@#g 7#…F
‹ B "Q  u17#…?9 %$ ‹B "Q  -#17#…?9 %$
$U$(F $U$(F
‹ (4% E ˜9B!9* ‹(4%I ˜9B!9*!9

!994&B*F 94&B*F
D&B?9 &0 D&B?9 &M
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./*&)&+,+-
.2.5 9Q/#
• 1"#0PHJ0QR6666S
G99 5 )? B %?
Page 14
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• 1"#0PT/HR666US
G99 5 )? B %?
Page 15
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1.3 0'
1.3.1 1#H0
"L*%??S48!0A1w26J63 > 2N!U
5%'%  9$3*Š "Q FW/ u$I "Aw2!0
 9'2 #)? !C 2NL*%?F
1.3.2 +L/#
‹ rg>J9M
G99 5 )? B %?
Page 16
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‹ rg>J90
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‹ . uBj•>% #6#˜%6&#>U$I6&JIFFF
‹ 9. u$9M4(7#
1.3.3 I(!"#
‹ )!0. uLw2A!-6$- 9$U . uB$=

F-#M&5(4%,&B4%# (&D$- 9'8&B4%# (. uB
Q'8&B4%# (. uLw2 P$- 9?I 3J9w
2!UŠ!B-#6@9'2@A4K$;? F
‹ -##B 9@9!;•#>(w P&Ž&D (&B4%#Lg>J9
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w!U!"#—&B4%#!/&DF
‹ - 9 "Aw2?I *• -  u4 "A‘a% !v6
 %6'2J!97#K’'2?I N-   uw2!U %'%$U 
!B-#F
.3.4 !MNO(
‹ 2$IX‹"Aw2M• 2$Ig?X
‹ 2$IX‹"a% jiI9&B "A'26• '2%!A 
w2Jva% F
‹ 2$IXX‹ %jiI9&B "A'26• '2%!A w
2J %94!/7#>!Dva% F
‹ 2$IX•‹a2J6$$N7#K6!97#KjiI99 ;'2J6$$N
7#K6!97#KA'26• '2%!A w2F
1 0'!
!M66U OV2
"#$234536789/
G99 5 )? B %?
Page 17
 
‹ 9$I "A'2w2 ‹9$I "A!0• 
‘a% !v6'2J6!97#K6
 %’F
‹ (4% E ˜9*!99 ‹(4%I ˜9*!994
4&B* %#B$š &B* %#B$šF
D&B?9 &0 D&B?9 &M
"%$*0:'

.3.5 9Q/#
• 1"#OVTHJ0QR66U6S
G99 5 )? B %?
Page 18
 
.4 /78
1.4.1 1#H0
"!#>UJv "a% '2 %L*%?!/C?'2w
26J)!0g>J9MLw26JQ!/42
L +#>U "7#J#!%!U  9)!0g>J9L!:
'; +1F
.4.2 +L/#
‹ i-# #
‹ i-#
‹ rg>C? "
‹ G(4 # "
‹ i-##>U "
.4.3 !MNO(
G99 5 )? B %?
Page 19
 
2$I•‹"!#>UMX 2$Ig?Xj
‹ 2$I•‹"a% jiI9&B "a% !#>UF
‹ 2$I•X‹ %jiI9&B %!#>UF
9QW!M66X J,Y2
!M66X J,Y2
"#$;/78<4
‹ 9$I "!/C?'2w ‹- #>U'29 2$IM4(
26JQ#>U'2J#!% 7#
)!0g>J9Lw

2Q!:'; +1F
‹ (4% E ˜9*!99 ‹(4%I ˜9*!99
4&B* %#B$šF 4&B* %#B$šF
G99 5 )? B %?
Page 20
 
D&B?9 &0 D&B?9 &M
"%$/784
G99 5 )? B %?
Page 21
 
.4.4 9Q/#
• 1"#J,YR66XS
G99 5 )? B %?
Page 22
 
45U7EFZFF[<1AF\<A>]E^
_4`abE
.1. =5>>(58?/@7
.1.1 *
‹ (3 >j3 >R|^a0?_
‹ ;— +&1NjG26i•6z#)•6iFvNR
‹ % jF••••]c
‹ ›@jF••••]c
.1.2 %,TH
aB!"#4%j•FFF!v
.1.3 \,"cTd
3 >!0&1$-!S#  2?BvNRg?g>?T?$*&B
•]•]•]e
.1.4 !J

3 > !C 4ž'5j&A,9> N6JI P6?56#
J94$%!% A6!%4
.1.5 (*,fH0$($cg#YIJ
‹ 9$-'2+ (#3 >!"!IJI2 2!• '2!
%#7#IF
‹ #w L(—9N&9$ -6?9?4#) 6 5%!S>!Lž'+
L28F
G99 5 )? B %?
Page 23
Kế toán trưởng
Kế toán thanh toán Kế toán hàng hoáKế toán ền lương Thủ quỹ
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