Thảo luận kế toán tài chính doc

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.38 WVR (2( =Z-XW= Q\-2Q1= 
*3 GD0*?AM3MMM
$*A0J6BO?AM3MMM
03GD0**`3g`M
GD0gA3MMM
$*A0J6BO0?3g`M
.3 GD00DM3MMM
GD0gA3MMM
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?3 GD00*.30MM
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Y &0*3.MM
Y &?*?3.MM
Y &?03`0A
Y &`*3.MM
A3 GD0g*M3MMM
G* *3MMM
$ ***3MMM
D3 GD0g0M3&AM
$0*?0M3&AM
g)3G*A?A&?3`?M
$D0*?D`3g`M
$D00g.30MM
$D0g?*3`AM
gh3G*AAAM*3DMM
$*A?AM*3DMM

g(3G*.&J*OD30gM
$*A?D30gM
&3 G*.&J&O03MMM
G*A0JBO*3MMM
G&**.30gM
$*.&3*D30gM
H=0JKL 8*3MMMKN O
8 WVR 
6*GD0*6B**D3MMM
/&A3MMM
.*3MMM
$*A0**D3MMM
60GD0*6B*D30AM
/*03AMM
.3gAM
GD0gAMM
$*A0*D3gAM
6.GD00DM3MMM
/?M3MMM
0M3MMM
GD0gA3MMM
$ ?DA3MMM
6?GD00*.30MM
/&3&MM
?3?MM
GD0g*3*MM
G ?A3A0A
$ &*`3&0A
 &0*3.MM
 &.03`0A

 &?*?3.MM
 &`*3.MM
6AGD0g&3MMM
G* &MM
$ *&3&MM
6DGD0gD3AMA
$0*?D3AMA

6g)OG*A?00D3AAA
$D0**.030AM
$D00g.30MM
$D0g0*3*MA
hOG*AA00&3AAA
$*A?00&3AAA
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-9) 
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-9) 
-9) 
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1 
1 
1 
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-9) 
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-9) 
%:) 
-9) 
%:) 
-9) 
%:) 
%:) 
%:) 
-9) 
%:) 
H=?JKL 8*3MMMKN O
*OF =2QH 1R -S%VH QH 
=-F 4 ( Q;[(Q=\--2Q1= Q;V WcgM3MMM]gM3MMM_M300^
&A3?MM
=-F1R _"@Q(" -2Q1= Q;V Wcg3MMM]*03MMM]03D?M]*03MMM]

?3MMM]&3MMM^?A3D?M
=-F1R _"@QT) ("I=Wc^AAM3MMMjJ*M3MMM]03MMMO_03MMM^
`*3DDDbDg
R QF =2QH 1R -S%
VR %X(
=2QH 
fPK<"
Wc
fPfQ;V 
Wc
fP!!
("I=Wc
e =2
QH f
=2QH 
KL 8
*36B M DMM3MMM `*3DDDbDg AM&3 b AMb&.
Y6B  AAM3MMM `*3DDDbDg ?A&3 b ?Ab&.
Y6B  AM3MMM Y AM3MMM A
03 M &A3?MM M &A3?MM &3A?
.3fP M ?A3D?M M ?A3D?M ?bAD?
k  M g.*3M?M `*3DDDbDg D.`3.g.b D.b`.?
0O8 WVR 
6*GD0*AAM3MMM
$*A0J6BOAAM3MMM
60GD0*AM3MMM
GD0gg3MMM
$*A0J6BOAg3MMM
6.GD00gM3MMM
GD0g*03MMM

$ ?&03MMM
6?GD00*A3?MM
GD0g03D?M
G ?D3`gM
$ &0A3M*M
Y &0*3D?M
Y &.*&3M?M
Y &?.3D`M
Y &`*3D?M
6AGD0g*03MMM
$0*?*03MMM
6DGD0*?3MMM
GD?*.3MMM
GD?0`3MMM
G* *3DMM
$Q &&*g3DMM
6gGD0g&3MMM
GD?003MMM
$*?0*M3MMM
6&)3G*A?g.*3M?M
$D0*DMM3MMM
$D00&A3?MM
$D0g?A3?DM
h3G*AAD.`3.g.b
$*A?D.`3.g.b
HA6*3GD0*6B&3MMM
/A3MMM
.3MMM
GD0gDMM
$*A0&3DMM

603GD00*3&MM
/*3MMM
&MM
GD0g?MM
$ ?030MM
6.3GD00.`D
GD0g&&
G ?*&g
$ &Dg*
 &0??
 &.``
 &??&?
 &`??
6?3GD0gDMM
G* DM
$***DDM
6A3GD0g0M0?
$00?0M0?
6D3G*A?J/OD00M
$D0*J/OAMMM
$D00J/O*00M
hOG*A?JO.3`gD
$D0*JO.MMM
lD00JO`gD
6g34 he(=-FfP(V
f/.g*0i*MMM^0MD0300
*&MM
f.g*0Y0MD0300^*D?`3g&
6&3G*A?.g*0
$D0g.g*0

G*AA*.3`M&
$*A?*.3`M&
H=D8 WVR (2( =Z-XW= Q\-2Q1= JKL 8*MMMKO
*OGD0*DgA3MMM
$*A0DgA3MMM
Yf/?AM3MMM
Yf00A3MMM
0OGD00*gA3MMM
Yf/*MM3MMM
YfgA3MMM
GD0g0A3MMM
$ ?0MM3MMM
.OGD00.&3AMM
Yf/003MMM
Yf*D3AMM
GD0gA3AMM
G ?*g3MMM
$ &D*3MMM
Y &0?3MMM
Y &.??3MMM
Y &?`3MMM
Y &`?3MMM

?OGD00.3MMM
Yf/03MMM
Yf*3MMM
GD0g*30MM
$ ??30MM
AOGD0ggM3MMM
$0*?gM3MMM

DOGD0g**3MMM
G* *3*MM
$****03*MM
g)OG*A?``.30MM
$D0*DgA3MMM
$D000*D3AMM
$D0g*M*3gMM
ghOG*AA``.30MM
$W*A?``.30MM
VR %X((=-F fQ;V Wm =2QH 1R 
-S%
=2QH KL 8
1R -S%
*3=-F6BQ;[(
Q=\-
?AM3MMM ?AM3MMM ?AM
03=-FQ;[(
Q=\-
*0?3MMM *0?3MMM *0?
.3=-FfP Dg3&MM Dg3&MM Dgb&
e  D?*3&MM D?*3&MM D?*b&
B:-hR QF =2QH 1R -S%
4 henfPY1-/^
Y1-^ 3`MM
4 hen
Y1-/^*MM3MMM]03MMM]003MMM^*0?3MMM
Y1-^gA3MMM]*MMM]*D3AMM^`03AMM
)($hR QF =2QH 1R -S%/
&MM3DgMMM3?AM
MMM3DgA

MMM3gMMMM3*0AMM3AMMM30A
=×
+++
VR %X((=-F fQ;V Wm =2QH 1R 
-S%
=2QH KL 8
1R -S%
*3=-F6BQ;[(
Q=\-
00A3MMM 00A3MMM .0*b?.
03=-FQ;[(
Q=\-
`03AMM `03AMM *.0b*D
.3=-FfP 3`MM 3`MM ?&b?.
e  .A*3?MM .A*3?MM AM0
R QF =2QH 1R -S%
H=gJKL 8*MMMKO
*OF Qe =2QH H=2QH KL 8QUV-oL -2-Q+Z

+Z^
=2QH KL 8Q[(Q\(p)Qq +Vr=1R -S%
Y1-/^*0A_*bMD^*.0bA
Y1-^*AM_*bMD^*A`
Y1-^*MM_*bMD^*MD
e =2QH Q[(Q\(p)Qq +Vr=1R -S%
Y1-/^*.0bA_0MMM^0DA3MMM
Y1-^*A`_*MMM^*A`3MMM
Y1-^*MD_*MMM^*MD3MMM

G*AAJ/O0DA3MMM

G*AAJO*A`3MMM
G*AAJO*MD3MMM
$*A?A.M3MMM
MDb*
*MMM*MM*MMM*AM0MMM*0A
MMM3.MMMM3AMMMM3?AM
=
×+×+×
++
0OF Qe =2QH H=2QH KL 8QUV-oL -2-Z1I

=2K1-("S ^
=2QH KL 8Q[(Q\(p)Qq +Vr=1R -S%
Y1-/^*b0A_*MD^*.0bA
Y1-^*bAM_*MD^*A`
Y1-^*_*MD^*MD
e =2QH Q[(Q\(p)Qq +Vr=1R -S%
Y1-/^*.0bA_0MMM^0DA3MMM
Y1-^*A`_*MMM^*A`3MMM
Y1-^*MD_*MMM^*MD3MMM

G*AAJ/O0DA3MMM
G*AAJO*A`3MMM
G*AAJO*MD3MMM
$*A?A.M3MMM
*MD
*MMM**MMMAb*0MMM0Ab*
MMM3.MMMM3AMMMM3?AM
=
×+×+×

++
H=&JKL 8*3MMMKN O
*O 8 WVR JKL 8*3MMMKO
3<"WcGD**&M3MMM
$Q*A0J6BO&M3MMM
GD.*0?3MMM
$*A?0?3MMM
3;V Wc
6*GD**J6BO*&M3MMM
G* *&3MMM
$ **`&3MMM
60GD000?3MMM
GD0gD3MMM
$ ?.M3MMM
6.GD00A30&M
GD0g*3.0M
G ?03AAM
$ &`3*AM
Y &0DMM
Y &.*3.AM
Y &?D3DMM
Y &`DMM
6?GD0g03ADM
$0*?03ADM
6AGD0g03AMM
G* 0AM
$***03gAM
6DGD**?3&AM
$D.*?3&AM