Kế toán tập hợp chi phí sản xuất và tính giá thành sản phẩm tại Công ty cổ phần Công nghiệp Hapulico.
Bạn đang xem bản rút gọn của tài liệu. Xem và tải ngay bản đầy đủ của tài liệu tại đây (2.59 MB, 118 trang )
!"#$%&'%(&
)#*&"%+
!"
,-%./01234+51
!"#$%&'()%
##
,67.89:;8<+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++
9=.,=.++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++
4>8<?9=..@..?AB7CDE;<F,GH<BI<+++++++++++++++++++++++++++++++++++++++++++++#
>8<?9=.JK:LMN<FM7OGJK:LBP?Q<?+++++++++++++++++++++++++++++++++++++++++++++++++++++#
,679R:SG+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++4
.?TK<F4U<?A<F,V,GH<.?G<FBWXC;@<.?7Y?ZJN<[G\BP
F7@?P<?JN<Y?]9E;<F.@.>;8<?<F?7^YJN<[G\++++++++++++++++++++_
4+4J&`%!a%b!'#!%cd
%!'U++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++_
4+4+4e` !f%b!'#!%cU+++++++++++++++++++++++++++++++++++++_
4+4+3.%b!'#%g%b!'U+++++++++++++++++++++++++++++++++++++++++++++++++++++0
4+4+_F#%g!%cU++++++++++++++++++++++++++++++++++++++++++++++++++++++++++1
4+4+09 h%b!'#!%cU+++++++++++++++++++++++++++++++++++i
4+4+jBk#l%b!'#!%cU+++++++++++++44
4+3:mn"%n%%b!'#b!%cU+++++++++++++++++++43
4+3+4.$*#mn"%n%%b!'U+++++++++++++++++++++++++++++++++++++43
4+3+3.$*#mnb!%cU+++++++++++++++++++++++++++++++++++++4_
4+3+_9 hmn"%n%%b!'#mnb
U++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++40
4+_a"%n%%b!'U++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++4j
4+_+4Ym)%%"%n%%b!'d%U+++++++++++++++++++4j
4+_+3X"%n%%b!'U++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++41
4+_+_X"%n%%b!'d%U++++++++++++++++++++++++++++++++++++++++++30
4+_+0:!%cdodpU++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++31
4+0ab!%c++++++++++++++++++++++++++++++++++++++++++++++++++++_5
4+0+4Xpb!%cU++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++_5
4+0+3.%m)%%b!%cU++++++++++++++++++++++++++++++++++++++++++++++++++++++++_5
4+j?a%dl%b!'#b!
%cU _0
4+qX"%n%%b!'#b!%cr%dl
U+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++_j
4+q+4.$#l"%n%.YJ[#b!%c
r%dlU++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++_j
4+q+3<s#tm-.YJ[#b!%c
rudl%`rU++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++_q
4+q+_X"%n%%b!'#b!%cr
d%%dlU+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++_v
.?TK<F3U?w.Ex<Fy.?z..{<F@.XC;@<HY?|Y.?7Y?Z
JN<[G\BPZ<?F7@?P<?JN<Y?]9x7.{<Fe.yY?S<.{<F
<F?7^Y?8YG,7.;++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++05
3+4X #r.a%`.<%?%U+++++++++++++++++++++++++++++++++05
!"#$%&'()%
3+4+4/#%}U+++++++++++++++++++++++++++++++++++++++++++++++++05
3+4+3:~}g•d+++++++++++++++++++++++++++++++++++++++++++++++++++++04
3+4+_:~}a !f+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++03
J)€at•+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++03
4+q+0X #r !!'$3544#3543+++++++++++++++++++++++++++++++++++++++++++++++0j
4+1ag.a%`.%?%U+++++++++++++++++++++0q
4+1+4/!'!%c..a%`.%?%U++++++0q
4+1+3a+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++0q
4+v&a%b!'#b!%cg
..a%`.%?%U++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++jj
4+v+4:~}%b#%g%bgU++++++++++++++++++++++++++++++++++++++++++++++jj
4+v+3:mn"%n%%b!'g..a%`.%?%U
++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++j1
4+v+_X"%n%%b!'g..a%`.%?%U++j1
4+v+0Xb!%cU++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++vq
.?TK<F_U9•J‚VX7C<<?H<[ƒBP:W[G\<?„9?;P<?7^<
.{<F@.XC;@<.?7Y?ZJN<[G\BPZ<?F7@?P<?JN<Y?S9
x7.{<Fe.yY?S<.{<F<F?7^Y?8YG,7.;+++++++++++++++++++++++++++++++++++++++++++++ij
4+i:#r"%n%%b!'#b!
%cg..a%`.%?%U++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ij
4+i+4<hm}#"%n%%b#b!%cg.
.a%`.%?%U++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++iq
4+i+3<h}kg#"%n%%b#b!%c
g..a%`.%?%`s%lU++++++++++++++++++++++++++++++++++++++455
4+459•f"%n%%b!'#b!
%cg..a%`.%?%U++++++++++++++++++++++++++++++++++++++++++++++++++++++++45_
4+45+4Br…U++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++450
4+45+3Br"%n%%b!'#b!%cU+++++++++++++++++++450
4+45+_Br !*%bU+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++45v
XC,GH<+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++444
>8<?9=.P7,7^G?89X?N;++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++443
!"#$%&'()%
#
$ %&#'&()*+, /
.YJ[ U .%b!'
.Y<B, U .%b#"&%
.Y<. U .%b&%
.YJ[. U .%b!'
M?[? U M!}†•
M?e U M!}
XY.: U X%b
M?< U M!}'%
JY>> U J!%cdod
>. U .ldll
<B, U <#"
FF U F*$
X U !
!"#$%&'()%
#
%{,24-5016&7&
J JK:LMN<FM7OG
4
J)€&#%ta#"&%
‡)€4+4ˆ
4i
3
J)€&#%ta%b&%
‡)€4+3ˆ
34
_ J)€&#%ta%b!'‡)€4+_ˆ 3_
0
J)€"%n%.YJ[‰%m)%%mŠ
‡)€4+0ˆ
3j
j
J)€"%n%.YJ[‰%m)%%}*p
‡)€4+jˆ
3q
q
J)€&uf"%n%%b!'
%`r‡)€4+qˆ
_1
1
J)€)'at•..a%`.%
?%‡)€3+4ˆ
03
v
J)€)'at•..a%`.
%?%‡)€3+3ˆ
01
i 9‹%' q4
45 Ja'#"m‡4j3ˆ‡t!3+4ˆ q3
44 M!m)‡t!3+3ˆ 14
43 M!an%!mn‡t!3+_ˆ vi
4_ Ja<"f‡t!3+0ˆ i_i0
40 9$"%%`rŒ••Œ.‡54ˆ j0
4j 9b%`rŒ••Œ.‡53ˆ jj
!"#$%&'()%
#
4q 9"%%'‡5_ˆ q5
41 9a#"m‡4j3ˆ‡50ˆ q_
4v 9aXq34‡5jˆ q_
4i 9M!bm)‡5qˆ qi
35 9M!%tam)‡51ˆ 15
34 9JaXq33‡5vˆ 15
33 9JaXq314‡5iˆ 1j
3_ 9JaXq313‡45ˆ 11
30 9JaXq31_‡44ˆ 1v
3j 9JaXq310‡43ˆ v5
3q 9JaXq311‡4_ˆ v3
31 9JaXq31v‡40ˆ v_
3v 9M!an%!mn‡4jˆ vv
3i 9JaX4j0‡4qˆ i4
_5 9JaX4jj‡41ˆ i3
!"#$%&'()%
#
89-
rr%`#"‰)*mŠ…
& !f#r<m-d%
ggs‰a%%f+9lb
d%d&€g#%}+B-ld
%%!$•g•#gdgd&
%m)!'+:€Š%!&tŽs%%b&*#
&*#r !g•!'d)#*
+:}sts`&d%#…t
%%%…`*%Š#-b*mŠ !f
d%udlrl !f#+.
mn'mn!%b#g!%cd
%&rt%%……t%% •`
… !f+
F'%)or}*n%f(…c
l!%c& !!'#
o•!'+>#"d%%!!'tg#
'mn!%co• !'€Šk%!b
%bn%f#•t%%}g!%c+
%g#t•r#g'%!%c
d%!'•‰g•†•$b‘
r#$€<m-+B"#'r
%b#!%c’#'rhmŠ
!'(d%k#'r†•+
!"#$%&'()%
4
.l‰g !'%! !'
d…g+.%m)
h“% !fd%&€t•
•bg+['%(#k •g%b
!'#b!%cŠ&"%g
.a%`.%?%‰†&•rU:;<
=>?@AB>B?CDEF!
GHF&"<I
<•db"#$&"%€_%`U
.m)4U<hf"#r"%n%%b!'#
b!%cd%!'
.m)3U&g"%n%%b!'#b
!%cg.a%`.%?%
.m)_U9•f"”#r'•
"%n%%b!'#b!%cg.a
%`.%?%
!"#$%&'()%
3
&J0,$&(,K &-,L:)'
&M&N3O-P6,'&6&3M&Q+,
'%&,&RM3O-P
$I$ SH;GTU;<>?@ABB?
CDV<W<"?@A
!"#
$I$I$I$ XYZY;>?@ABB?
CD
–<… U*mŠ•*mŠ#"
*mŠ#`!%c—
–< mU•t*#r˜"#!
'!$"dl'…t*%•u
dl#"$mn—•udl••a
!'• !fbd%
$I$I$I[ 2\]>?@A5B?CD5"
V^_"U;<
–.“•-#%dl&•˜"#
-#!'+
–/!f#udl•… !…t%%
bmŠ•+
–a !ftb!'n%f
–/!f#udl%bn%f+
!"#$%&'()%
_
$ %&'(
$I$I[I$ >?@A
.%b!'dt}t•rt•%b
d%%!dŽ•p}& !'
l!%c+&'%b&}d*#™}d*
*!'#mnb‡!%c
#ld*#lˆ
$I$I[I[ MX<E>?@A
.%b!'d…'rgr!!
#r•db'dl#k#*b !'
d+
9•%gmnudl%atg
%b!'#b!%c…•bU
4+4+3+3+4 *"+,-.,,-/0123456
.%b!'d%mn‰lbdl
'*#-g•!'+.YJ[mnU
• .%b#"&%U.Y<B,t•%b
#"mnudl&% !'g!%c
#ld*#l+
• .%b&%U.Y<.t€rm)#
!%!!&%!'!b‰m)
!'mM?[?M?eXY.:
• .%b!'U.YJ[.!%b!'
#%l#l# !f!'%g#%mo•!
'+.%b!'t€%b!'U
!"#$%&'()%
0
.%b#%moUM€%brm)
!%!!!b‰m)#%mo•!
'+
.%b#"UM€%b#"dŽ
%mo!'#-lb%l#l# !f !
'
.%bdllUM€%b#rldlldŽo%
mo}%l#l# !f!'
.%b'!*UM€t•%b'
!*•%mo!' !f#udl
.%bt•rU,!&%t•rdŽ
#%l#l# !f!'o%mo!'
4+4+3+3+3 *"+,-.,78942,:,0
2;945<6
‰%gmŠs%%%b…Ž•d
#b'#Ž•g•%b`
%t%b…%o#…dlm+.%
gkmn•%g%b‰
‰•B< !f#g
%b!'d%%!‰dšmn%b‰jU
• .%b##"UM€%b
#"dŽ#g•!'dp+e
t€U.%b#"b%b#"%l%b
%lŽ#%b#"+
• .%bUe%b!%b#r
rm)%!!mŠ•!bM?[?M?e
XY.:‰rm)mŠ•
!"#$%&'()%
j
• .%b'…t*UF€''!!
*dŽ#g•!'dpd%+
• .%b%l#lU,r%!!d*#l
%l#lg•!'dd%+
• .%bt•rU,!%bt•r%
!'d%b…+
<Ž‰~}!'`#• !f
d%…}%%b!'#l
})
J%b!'‰)o}d&d&
%b!'*`#r#d%d&
g#r•#"m!—d%+<…k)o}
%b&d&%b!''%}"%
tb‡%`%b!'d‰
ˆ(…}b#an%"% d—
4+4+3+3+_ *"+,-.,=>?4+@A7B=;
1;+,3789C,4D6
‰%g%b!'_gU
–.%b!t‡t%bˆUh%b…&a#rmn
m) ›"#-&amn!%c!'
pt€%b#"&%%b&
%—
–.%b*‡*%bˆUh%ba#ra
dŽ…&a"•g•!'~mn!
%c!'p+.%b•g€U%b'J.:
!"#$%&'()%
q
–.%bœn%Ug%bt!…t€!*
%b#t%b+
((''$ *"+,-789.,@EFA
789=>?/@A6
‰%g%b!'mnU
–.%b&%Uh%b &%(
mn"%n%%bm(g!%c(#—+
–.%b%U%b… rmn"%n%
+
9œ%g…f•%l#l(` !f#
(mn'%l}(Šp'*+
) !&'( !"#
$I$I`I$ ,B?CD
F!%ct}t•rt•%b#r
•#•#"…… d*#l!%c#l
'*†
F!%c•%gŽ!'…%!
mn*h•#"…†&&&%!
'#l!%c
$I$I`I[ MX<EB?CD
:}%` !f#g!%cmn
rgŽ‰udl}%g
U
!"#$%&'()%
1
4+4+_+3+4 *"+,-F7B=.,EG+H/I=
F6
‰%g!%cmn_gU
• F!%cgU,!%cmnb
)o%bg#mn!%c!'g+
• F!%c*U,!%cmnb)
o*%b#’b•)#*!%c+
• F!%c&UF!%c&
!%cmnb#*)o%b!'&
%#"%n%mnp‘mmn!%c&†
!'#lp
4+4+_+3+3 *"+,-F:,-=F9
‰%gmn3gU
• F!'!%cUM€.Y<B,.Y<.#
.YJ[.b!%c†!'+F!'!
%cmnudl}g%c#t#g
•%pd%
• Ft•!%clUM€!'b
!%cl•#-%bt%b !fd
%%pb!%c+
<h%g!%cmnudl
b !*d%k
&%g!%c‰%g#b%b
)+
!"#$%&'()%
v
:}b‰mŠ•%%b
d%3gU.%bta#%b*…•
*%b!%c!'#p+‰
!%cmn_gU
• Ft•!%cU,mn*t€
t•%b*#%btad%†udl%l#l
g•!'dp+
• F!'‰t%bU,gmn*’
t€%bta}!%bta&%#%bt
a%+
• F!%c…%tan%f%b*UF!
%cmn*t€3t•%"U
žt•%bta‡}!%bta&%#%b
ta%ˆ
ž9•%`%b*mn*m-)o•g
•&#-•g•c‡mn*‰
'~*ˆ+
* +,-. /- !"#
Brt!'.YJ[#FJY3U“r
%b#r•#•#"…d%tŸ
!'d+h%b!'#
!%c‘…&%m)dU
–Br~%g#U.%b!'sr#-Šp†%
%bk!%cs#-mn!%c#
#l†+
!"#$%&'()%
i
–Br~mnU.%b!'pt€!%b!'
h!%c!%cŸ#!%cdodp+
.k!%c’€%b !%c
…!%b!%cdodpm-}~
•%`%b&†%%ta#p‘m•%`
%b•%opmmn"%bp+
Fh%b!'#!%c… "
#-+.%b!'p$)o}b!
%c##l†+J&†%b%b!
'…!mo&%!%c…}
g~$+<"tmn “%d
%…}mh *“s•l
#r%b# !$!$g
+
X%b!'#b!%c‘m-
lbU'%%b}%l#l#*
%c€#tn"(…m *
!*!' *dn%f}%l#l)
}%bg !}%l#l)#
d&*%b+
!"#$%&'()%
F
!'
.%b!
'dod
`p
ž
.%b!
'%
p
–
.%b!
'dod
p
45
0 -123.#45-67'! !
"#
:}a"%n%%b!'#b
!%cd%%!&#lU
• m-`"“s#*b#k.YJ[#
bFJYt•d% #-
t•%"… …%brr
%b#
• .$#~}!'d !
'g!'~}!%c!$g`
!fl}d%}&•%m)%%"%n%%b!
'‰%m)%Žn%#-rd%
• a%dl%m)%%%Žn%#•
• at•••n%f)o%
š(#(t•%"…
~tt•%"%b
• &a(gt`!a
%Žn%#-s•#c&!t!%
mn`"™uf™…#r%b
d%
• a"%#%bt#r%b!'!
%c}'%`“% !*m *•
…%Žn%#- !'™l!%c
!"#$%&'()%
44
$I[ a=U;<=>?@AB>B?
CD
$ %89!:;:,<= >=
:mn%b!'%g##-g}"%n%
%b!'‰%g##-g…+[*mn
%b!'`#a%b!'+&
'#*mn.YJ[*)%b
‡%mot•%"!'g—ˆ~mn*
%b‡!%c)~—ˆ
X*mn.YJ[m- !*%!$
#lbudl%b…%!$#*}a
!'d !f!'d !
'g!'!%c!$•#` !f
d%
Ž•#~}l}mn%b
!'d%…}U
• (!%c!%c…!%c)~
• (%mog!'
• t• !'d%
.%b†%mn"%n%*‰mn
%b!'•)o}b!%c#ld*#l
‰mn†*+
!"#$%&'()%
43
$$ %89!:;:,<= !"#
:mnbg!%c##ld
d%!'`%!bmna#)
#*+
B*mnbo(d%l}%!
$#~}a!' !'!%c
b'!%c` !f!$#• !f—
d%‘m~}(g!%cl}+
.$}*mnb
Bra!'U
• mŠn%a!')!'‰)~
$‰(!%c()~}b
• mŠn%a!'g(g!%c
mnb+<a!'r#-mn-œg
!%cmnb
Br U
• < )!mnb’…
}!%c†o !'
• < %g%}lmnb…}
%cogtŽ~…}u%c
o(g!'
• < !'%g%}mnb
…}!%cmns%%’‘…}(t•%"
(!%c
!"#$%&'()%
4_
$) +,-. /-:,<= 67'!>=:,
<= !
¡J&U
–[*mn%b!'*%g#-
ga%b!'%p
–[*mnb*%g#-g
%b !!'† !'
–[*mn"%n%%b$}a
”%t`}oa"%n%%b!'‰(mn
#“%# !f%b!'#&•g
d%
–[*mnb}"%¢b%a
b‰(mn
¡9U
:mn"%n%%b!'#mnb
#r~t!'rh%g#-g'*}"%
n%%b!'‰…#Ž%l#l !f%b
}%b!%c+Fh“… ~•
#*n%fmn"%n%%b!'rrr
}b‰mnbd%+
&•mn"%n%%b!'…}
Ž#-•mnb!%c~•mn
"%n%%b!'t€rmnb!%c#
mng+
!"#$%&'()%
40
9 hmn"%n%%b!'#b
!%co•d%l}• *#&•
%m)%%b#˜"bd%…+
&‰”gu%c&t•%"
•!%c…mnb`%!
s~mUp!'!%csdu
%c&…%!…}*%Žn%+
$I` GTU;<=>?@A
) ?<@ !67'!>=1' A'- .
Ym)%%"%n%%b!'Uudl
}"%n%%g!.YJ[%•p‰
mn"%n%%b†*+<•d)t!%m)%%"%n%
.YJ[$#mn"%n%.YJ[†*}oa
•”%%!%b%mn…+p
•#!$ g%%b#mn"%n%%b
•%dl%m)%%"%n%.YJ[•bn%+
mŠgd%…%m)%%"%n%%bm
U
$I`I$I$ Mab=>VS;
Ym)%%mnudl}"%n%g%b…
&%mn"%n%%b†*g%b
†% mn…}*mn&%
mn…%b% (mn"%n%%b
l}†*•mn"%n%# g%&%mn…+
Ym)%%`%!ag•
l}’’("%(t`a!
!"#$%&'()%
4j
a+++‰“mn"%n%%b†*’…
m#"-!t!%b%"%n%“‰mn
•b*%Š`+
$I`I$I[ Mab=BXcG;
Ym)%%mnudl}"%n%%b%…
%b%… rmn"%n%%b†
*}"%n%&%%b(
mn…+
‰%m)%%m-$#%b%
"%n%%b… rmn
‰*}%~•d%b+:}*%b(
mnl}%!&•cn%f#%ta
%b…(mn… +
B%ta%bmn&‰tm-U
Mm-4U[*%ta‰U
=
…U?U?%ta%b
.U,a%b`%tamn
Uagmnc%tamn`%
ta%b
Mm-3U[*%b%ta(mn"%n%l}U
. ?¡
…U.UY`%b%tamn
U:gmnc%tadŽ%ta%b
mn
!"#$%&'()%
4q
B*c%ta%b…}mn*•
‰(•d%b`%ta…‘%!*%
ta‰(•d%b~‘…}*'!
%b`%ta+B*c%tap•#~
Žl}(d%+
)$ B7'!>=
$I`I[I$ :;<=>!dVS;
(J'(( K6
.%b#"&%t•%b#r#"
bu%c#"%ludl#
!'g!%c&#ld*#l+
(J'(' *@EF8F/6
:#-h#"'dŽ… &%(
mn"%n%%bt‡%mot•%"!'~!
%cg!%c#l+++ˆg&%mn…+
mŠn%#"'dŽ… rmn"%n%
%b}agmn%!%dl%m)%%
%ta%}%ta%bmn… +
%tamŠmnudl%ta‰*‰
‰•mnmn!%c+++
!"#$%&'()%
41
.%tamU
(J'(J F:L45,F<56
:}%!.Y<B,$#(m%'
‡9‹53–Bˆ%"%‡9‹54–Bˆtt!}#"m
‡9‹5j–Bˆ#(… }*#
#"dŽg!%c)o…an%
%b#"&%(mn%b!'
‘m(mnudld%#mŠ
mn&£M!%ta#"¤+
4+_+3+4+0 4,7M236
:}‰dš!.Y<B,udlXq34™.%b
#"&%+!dŽ}%!%b
#"udl&%g•!'!%c&
#ld*#l—#mno‰(mn"%n%%b‡!
%c…!%c%moˆ+
!"#$%&'()%
.%b#"%ta
(mn
‡~!%cˆ
a%ta
(mn
›
%ta
›%ta
a%b#"`
%ta
%ta'
!mn
e
4v
NCOP45,F=03<56
bYf$I$
$I`I[I[ :;<=BXcG>XFVS;
(J''( K6
.%b&%h!r%!!
&%!'!%c~&%&#ld*#l€U
rm)brm)%l!%l'%#!b‰
m)‡M?[?M?eXY.:M?<++ˆ+
!"#$%&'()%
X4__
FF
mn'(
*<B,dŽ
!'
X4j3‡q44ˆ Xq34 X4j0‡q_4ˆ
X4j3‡q44ˆ
B"'dŽ&
%!'!%cd*
#l
.pb%ta#
}.Y<B,
B"udl
!'!%cp"%
g
Xq_3
.Y<B,#mnt
mŠ+
X444443__4
4i
