Hoàn thiện kế toán tại công ty cổ phần Minh Quân Vĩnh Phúc
Bạn đang xem bản rút gọn của tài liệu. Xem và tải ngay bản đầy đủ của tài liệu tại đây (321.81 KB, 58 trang )
!""#$%
"&'()*'+,-
*/*0120+3#4-(45367&849 3
*:8;<(=>)?@A
!"#$%&'()*&)
#+,-.+,/0
12.+,34,567,898:2.+,3
2;6<=7,>?2@)ABCD@E58F%0$G
.BH8F=>.<I(FI7H)C$.
>)JBDK:L2.+,*)M;N
OPI1Q%R,S'TKNOPB)U6V:6WX.
.2,2A:0
Y-.+,@(8.>>)(IB
:Z*[.2%FQD2QB\)>]%F)C)7
)S)5B1Q%R,S'TKNOP6DX6^B+
*[9B2)M8FDX2)XX._B5IH)`,2
8.X,aB2)M)C8FDX.()-20!.D2:
F,bVF(.+,IbZ)CSD]B\)>%c
)J])>d
B3CD:EFGHI!@)A6
%*)>Vb,:0
Ngoi phn Lời mở đu v Kết luận chuyên đề được chia thnh 3 chương như sau:
2JKLD:EFGHI!M
0+CD3CD:EFG
HI!M
$E5?NOKL))3P-D:E
FGHI!M
eKX@EVP,)fII;X.b:Q1
!Mg#(B6J)(.I2M.,=! "F.21Q
%1R,S'TKNOP)JP,c.%*)>%0!%*
.W)CF,PVF8Q>I8FZ%*Q=(F*
BF8QA28a4FE90".b)CEV)99,^8F
S%QI2MB2()A%*)>c)C.+@0
B*
h@!M!PY
!""#$%
!"
#$$%%#&'()
2M2MJ7 ?Q)P-D
1Q%1R,S'TKNOP6.+,)C6b,.3
8F.(B)S;NOP\,\%ZbB.%i2
j
!*)S%)d1Q%1R,S'TKNOP0
!*.Md1Q%1R,S'TKNOP0
kM;d"k!!2Q#_l$kS(lQ
!M ,W"T !ONm* O0
!c6dinnnnnnn0
e6dD0jo60.0
'JE5.+,dpqpjrp0
'JE5Fdpqpjrp
5)>6+dq0j00)g5s2+)_t/
$W)>dgO(!M!#@
'JE58.Xdirrrjrrj(O=.MNm*I2
K$.(!@NOP0
2M0MF+)+,P-DM
1Q%R,S'TKNOP6-Q%@(%*
8.7Bb6+K%V(I2I)2I9IIE`u,Iv/0
!86b,%IQ%8Q3-.()-8.)A
,2AB+%Q%)J9r?26<Bb6+K%VG*
)M;NOP0,@K)XX.%.B+\,
9LB2,@Z2>)JI\,IQ22
Q%%,2A01Q%)JB)Za)CBMMB
F:*MW0
!""#$%
YCF(D%F)M)FEVE5=-.+,IB:Bb%
1Q%1R,S'TKNOP%3-D%QL)
(926.(7)A,[B[S820
*+,-./.01.+234561.07.+.0+892.+:;<.+-=<>.0?@
1Z%F1Q%R,S'TKNOP6RZ6
Q9I)9@EX\@*HQD+5
?)A+B*[901Q225:6C
b.IBb%Q%Ew,2A0kA.()-8.
Q%)CV+IS9EV,58FC,42-,b.Q%0!(
Q%'TKNOP:Q22)C,[23-,b
6,=8F.2 B,=8.HBEV8AI2
E2#-)_DXMI2)5Q%0'U-,b)C,KQ
+B[x0
A>+B.+CD4E@?F-+,-GHI.JK-=<);<.+.0+23L1-+,-./.057.+234
56-=<-E-CDL+M.574N2GH<.+302O<-+P.0
h)K%6Q:RZDX6^1Q%R,S'TKNOP
E@)_0/
AQD4E@?F-+,--=<>.0?@
1Q%1R,S'TKNOP6-)@BM8.)-6b,
c.:Z1Q%1R,SI9.D%>D%F)MRZ-2%DX6^
.+,:0kA,HC,B)7H1Q%B)(+DX.(
)-.\I1Q%RZ-2%DX6^c.Q:b,0+V
++B[ID%>()C.02)592+V+8F.(
8.B8F.()S1Q%I%7Q%8^8F2C,)_
@(RZB)>.()-8.WbQ%000
!""#$%
@)_0d g-2%DX6^1Q%
1P
dT+;)(.
dT+)5F
yPhó giám đốc :19ZP,2)5V+BDX6^].(
)-1Q%IA8Ic.E2].()-2)5)>0
yPhòng hnh chính:19Z)>BDX6^2.()-$K
EVB#.1Q%0 !.g2)5.B+u
6@I3I%A[6.)-IX8s6bIvc.)PD%)M$
BD%F1Q%0!F6b,B)>2F6CB8F.()A,2
A_K6V0zK%V-D%ID%FIE2B>KEVB
..1Q%0!RZV+B2E2B+V+2D%FI
E2B>IKEV,HC,BVF1Q%BBF)-
+$0!V+2+,B[,2E%
dF,bQB)FI?QB)I,[B[82)F6
!""#$%
i
O92)5
2)5
O=
O=
8F.2
O=
8{
b
O=
8
.
M
W
B+I)22%B646+I_E@IRZ2-],I\,,2B,=
,|c.)MZ0TX6^B,=I6B+I@E3(SIFM
B,=I2,@+,[B[.8.0
* Phòng ti chính kế toán:9Z.2)51Q%
.DX6^I8F.2I)XX.E?[9+DX.\_B5
1Q%0!V+2+,B[ 8F.2,2E%I
2ID^I0Yb,22.2.IK%V)AD%FDX6^
I8F.20zK%V8F.*IK%V2
8F.(I226.(EX,|01;)(.+,B[58*2,K
3,[B[.Q2DX6^)>0
* Phòng kỹ thuật:8AI8A)M\6CEX,|8EX
,|b,8.B)C\2*MW0
* Phòng kinh doanh thị trường:9Z.2)5)A
DX6^F6C,2A1Q%BDX6^8F.(8.)9)C#-
)_DXMQD0!V++B[RC,8F.(8.*@
E328F.(,S.2,=+,B[82V+I)>)-8
...1Q%)XX.B>7E56CI\6CI6.(IB2
XC,6^0!RZQ25f.--1Q%IDX6^8.90!R
Z*[EX,|IVD+B(I3-(6*[I
FDX2.F,MEX,|GP*820$``%*
SMWB>6.(7I\6CEX,|IMF*HI
)9P,2)598F.(B>8.9I*[+DX0
ARF-+,-CD4E@9S?;E.-=<->.0?@
#(.28F.26Q[D].B+,[B[>BDX6^
2.()-EX\8..+,0}Z)CB\)>D
]%Q%)P]B+RZQ28F.2-28.]
BC,6^\,HC,BQ%0
!""#$%
q
'Q:RZ8F.2Q%Ed
@)_0d@)_-2%8F.2Q%
1Pd
Quan hệ chỉ đạo
Quan hệ đối chiếu
*Kế toán trưởngdYW;)(.VF,-2%8F.2Q%B+
B[d
~1M2+.B+DX6^)>B8AE.22.()-8F
2)5B,2,6b0
~1;)(.8F.(Q%
~1;)(.IK%V(.28F.2Q%
~TX6^I8AD{>7
~!,K.()-8FQ%
*Kế toán tổng hợp
~!RC,.-D%F.2IRC,b8^ZIER2IXR8F
EXQ%
*Kế toán tiền mặt v ngân hng
!""#$%
p
"F.22
!D{
"F.23
"F.2
RC,
"F.2>
7BK
~19+B[8F.2>6@IX.A-IX.A\+,I8,
Q).c.x>?KB28.XB%Kc.x
QCB.2>820
*Thủ quỹ
~19+B[DX6^D{*7B.ERD{%
*Kế toán bán hng
~F9)@2I8A8*9_8.I.2BWI6b,
2.2.*[0
+STD-+U.+VE-+9S?;E.EL:6.0?W2->.0?@
1Q%92+,B[,2E@)5>I.Bb%Q2(
.2(Q%82,Z(,I%Bb%BKc.>X6F)-8F.22,
[(+$B4D%)M.-0#+%1Q%
)2,[F)-8F.2.+,)@c.D%F)ME5
qj•r•Tklg!1-3-%•i•r0
$*)-8F.2Q%2,[%•B8FPB.%
i•)9I8€(.2(Q%)Cc.20
k@BM>+Q%E?[.u,I2.2.D%F.26)_-
+d+$k_$k/
O@,2,8\.EX5)Md1Q%2,[,@,2,
8\8.c.)W•0
O@,2,F!!d1Q%2,[F!!c.,@
,2,8\
O@,2,(.2_8.dc.,@,2,8*8W%*
!2VF\8.c.,@,2,VF)
!""#$%
r
@)_0id@)_8F.2c.:Zb8^
G%
58€
k5F8A
#+(Q%)2,[,S>8F.2‚E.
X07.+.0+892.+:;<.+-=<>.0?@
1Q%R,S'TKNOP6-)@BM8.)C
6b,C,,2,G[)V+.()-8.@(IRZ
6%A9I93@EX\B)c23@9S
G6Cb0k7HQ%6.()-.6NBV,K,5I6
QIB6%A26.(Bb6+K%V@EX\)F@*H
Z8QEX\29)9I)A2Z8Q,X)A*H
!""#$%
1Z5
g2.2.
gXK)5,2
E
gXRC,
F
R2
RI<8F.2
F
Rb8^
n
)K%c)C-E57Q%d
!! 'J !* k@BM
z' 1 z1> !\
!Y (!% 6c *
i 1ƒ (1c *
q ƒ (c *
p 1 12B "5
r 1 kc 12)c "5
n k k2„ "5
j k # k2- "5
… k 1Oq k2\,,5„q "5
!1 hj !u,-hj !\
!1 hq !u,K%hq !\
!1 hp !u,K%hp !\
i 1$†O1 1?V†O1 '
q "zh "K%V '
p . h6p0 @h65\ !H
r g1 #T g_S#T5 1F
(Nguồn: Phòng Kế toán Công ty cổ phn Minh Quân Vĩnh Phúc)
127(Q%)C299IBU9
)C`-J9\)M)A(.)>8+.Q2DX6^Ic.x)C
&@.
Y+Z?[\].0-=<>.0?@FL+^.2.+H_.`.++P-
!::.()-8.94&F,Z(,.MX3
2.()-*MWF2b,8|u,I,Qu,*
F/)JX3)FMW.BVF,X3)F2
.()-2.+,EX\8.Bb6+K%V000!MW
.()-\,Bb6+*)M;NOP)(\(
w3E56C\,.6NBV%6@)5.0
!%*B2E2$B>:R2X)A8:F6(
,2B2E282)A:RMW.Q%Ew94
%)RB>@F)>.()-8.IQ2DX6^6.)-B
,K,5>6@‡Q2DX6^I)S@E3Bb\8{b‡Q2,2
A.+,000)A,HC,B)>8+.()-0
!""#$%
j
#.()-2.21Q%R,S'TKNOP%F
&3.I[Ad
Y+Z?[\].0.D2?a.+
!.4)S)B..()-I6C82%F
Q%B=(F.,(B)M,5Nm*B-E5BH
6KbI2,0"2%FQ%62826<IE5
6C82BE56C6B>0!%*G2
E229+DXIQ%)J(.6b,)C>5D+
B282@BE56C82)FBQ%%)Q0#+
%MW*[Q%)J)C3-BB+9*?
26<Bb6+K%VI2)(6^GX*)M;NOP0
!MW-;L6MW*[Q%B%+
M;0!MWBb6+K%V.;)\>3S
K%V@E3(S-,5<ILSK%VI)S
\)-EXWK%-0k>)9)JQPQ%5`3
-.()-8.:)AMWQ%%-6(
@40
YR+Z?[\].0.0;W2?a.+
h.F,2,B#$--B.Qb+4@6\%B@
*[01Q%1R,S'TKNOP946CF\)MB>)M
)A6QI.6Q2)AB@MW.(;)7+6;
#$-I+!:v:Bb%;(L6MW\,)5BEV,2A
Q%0
b+\c.0?+,-CE.+7.0-=<>.0?@-FL+^.2.+H_.`.++P-
k5B-1Q%:Q226-8KD].D2
:8.Q%0h.9)CH)AX,B5a
H26.(,82&.Q%L28.X6Cb)A
3-)S0:Bb%IQ%)7+.]Q22IK.
!""#$%
…
.E5*[G2:ZB,@Z82G)A9)C
E56C9*[66\0T%:8.1Q%R,S
'TKNOP9A82D2DE@)_Ed
@)_0qdT%:8.
+*[91Q%R,S'TKNOP)CV
+c.X,@Z262QB26<>b,I
.)92Q6,@Z2%F01Q%=92?
26<Bb6+K%VB()K%L2,[X,@Z2%0
#,@Z2%)C[A9Ed
yO@Z2Q9
Y2.W8.Z8Q,X2VF,.W
*H0"2E?[9%8Q,X62K2Q%I
Q:V20#.()-*[9c.,@Z2QQ
!""#$%
+7-H.0
-dL
eLTf.0
4H<+7.0
2SL.+M.
+7.0+;E1
?+=?6-
?+<.+?;E.
+E-++7.0
eLTf.0CE.
+7.0
Q7.02<;+7.0
+;E1?+=?6-
?+<.+?;E.
+<.+JK
eLTf.0
%9R)M.B82%F62)5266K9%
0O@Z%9)A*[)C856C96I_B5
01Q%)J2,[F)-2QC,6^I,HC,B2XMW0
1Q%W2Q.82%>5*@E34C,)_
8F.72)@)70g*?W)FQ%b.7Q
%%A)F)P)M;BW*C,)_0
"C,)_8F)J)C88F.7Zc.)@)7IKB*
26b,,F)>M\8.IE8)CEV,+%+2)5:
KB*26b,9)@!!8*,F\8..)9*x
6.(IE56CI)@2IR2.2I82Iv.8.0!8.
ZB.)9I6b,,F\8._%A.9.8201,
Bb%AL2ab82)>)Cx.C,)_0
yO@Z2QD)(6^
h.)7)ABB=Q%*2D)(6^Fs]6
..()-2Q%0O@Z%2,[.282
62)@BM8..7K8.I(I2I
vB)@BM%9S\,6*+I8^C,)_)(6^BQ%01Q
%F%A)F)M)A2)(6^01Q%2,[
,@Z.)(6^I)(6^3H6.._*.E52
0"\.@E3)(6^:9)C2)M6)J*[IB:
Bb%,@Z2)(6^L@V2Q90!W)A
.29A6.7E8bH%c.ab)J8^8F.
C,)_290O@Z.2L6.(c.)5
C82.2G>7I>?KIv
yO@Z26<>b,
1Q%2,[,@Z26<>b,dc.,@Z
%IKB*2;,[2B+.9.820"F.2
B*2?I)(6^M2+>E5>9*9)@
!!015%I8F.2(2?I)(6^-,>.D{=K
!""#$%
B*2%8F.2Bb2)M2.%)A6b,2.2.2
0.52%)M8€I8F.29F8A8*9IE.E2
)5FBE56C*ERE20
1Q%(.2*[26<*@E3b,I.?26<6
-826Ic.xQC>QD?0",2E
+,B[26<I8F.26b,.2)@!!26</c.S820
15%I8F.2b,C,Z)J,26b,X8*Z?B>
,=8.Q%0O=8.Ewb,bE56+B.2%
c.X8*)J)C6b,B6K%AZB>,=8F.20
!.2:Z2*IQ%2,[X,@Z.26
2.2%B2XbH%c.%*S82I
G(.)>8+6.(.82I8%F882)FB
Q%>@ .
R
g#hih !"
R>.0?E-+W-+?;E.5M?J23H57->.0-6:6.0-6
RE.+02E5M?J23Hj->.0-6:6.0-6
!""#$%
+(.2Bb6+F)-%c.2VF6-B+F
EZ898,Z(,B:W%*,X.26(2VFU+,
B[b,\8.0'+,B[b,\8.W&-26*[*
Q%)JE?[2(.2)Ac.x::b,\Bb6+IQ[
[[0
2(.26.(Bb6+VB.2VF6.(Bb6+I
Q[[[)938€(.2,=8.2)M2(
.2.6.(Bb6+IQ[[[)9.8€(.2%0
#%8F.2ERB>b,I\I_8.Bb6+IQ[[[
c.2(.2d
2(.2Bb6+56CBb6+k@2
ˆ y
1Q[[[ 1Q[[[b,8. #(.2
kF58€(.2I8F.2F)>;2(.22
VFc.2Ed
~z2)M+E526.(Bb6+IQ[[[d
2VFY ~ 2VFY
11h1_)S8€ 11h1b,.8€
#+E52ˆ
2(.2Y~2(.2Y
11h1_)S8€ 11h1b,.8€
~z2)M2VFYI11h1\.8€d
2VFY 2(.2Y
ˆ y#+E52
11h1\.8€ 11h1\.8€
!""#$%
i
RRW-+?;E.?+H4H<.+ML9+;k)?+l;L+\c.0L+EL9m9+<2
?+\].0nH@m.9S?;E.Vo:6.0-E-V<Hp
y!"pd$%*6+IBb6+
!"%H)Ac.x2M+9::X$Yc.2
VFB)C3F.6.($Yc.8F\!"0
y!"pid1Q[[[
"F\!"pi58F\!"pI!"%9i!"A8.X0
!"pid1Q[[[
!"pidg.:6K%A
!"piidk_H.*
'782.D2:(.28F.2=E?[-E5!"6*D
82!"I!"I!"iv
R*W-+?;E.?+H4H<1.+ML9+;j)p
+c.x$ z !$Yl11h1+Q%)2,[,@,2,<
E.E.B+c.x)CF(8.B,=8F.20
!(8.d1ZB.\%2.2.9IBbv8BbB>)F@6b,
8A+Bb6+B>E56C\6CD20g8A+Z
B.8FDXVFB.*X8A+Bb0)9-,bZ
6b,,Fb,8.*@E39)@I*X8A+_..8.0
!8.Ew6CVb,B.,F_%A.8F.26Z
ER0",2+2B\)>6*D)F::V($Y 11h1
8.,X2.2..-,bZFBHW.6b,*X0
+u,::$ z !.8.F*<8.B;
c.;*E56CU6.(Bb6+)Cu,c.x*-<8.0
!(,=8F.2d1ZB.2Z$ z8.$Yl11h18.?6*
,=8F.2)M8€6B.%5HS0"F.23ERF
$Yl11h1ER%)Cc.x;*E56CB2M
$Yl11h10
!""#$%
q
1ZB.*X8A+Bb-,bZBF,Fb,
8.I,Fb,8.(Q%)C6b,66*I..8.)A8.
Z6b,<8.I..,=8F.2)A6ZB.ERF$Y0
O=8F.2E8b)C,Fb,8.I8F.2F)M8.X
BB.ERF[AQB+68F.2BbFM
#(.2$Yl11h1\.EX\
!(Q%B+\Bb.EX\6VB.8F.(EX\O=
"! ! !g,5C,BO=+2,=%E8b)C2
#kO=8.%A5Ew6*8F.(B>B+
\,$Y.EX\0"F.(EX\)C%A5I3EX\
6NBb0
RRW-+?;E.J<;TD.0?28.J\c.0
RR+E2.234p
(28.J\c.0p
Y,SH6.6.)-)CA+G>h.+,,XX.
W6.)-ZB.WI856CI\6CQB+]0'7
82X\>6@6A+G>2XIEZ6.)-0
!.>8FMWEZ6.)-)C:b6-Z
9)7+I99AE2(.2MD2:6.)-EX\0h.)9>
6@62XEZ6.)-I8.X>WE?[6.)-a
bEwX.W6.)-c.@FMWLMEV,5
,2,6b6.)-IC,)_6.)-0
!>6@62XEZ6.)-)C:c.ab4W
6.)-BWE?[6.)-,HC,B2D+B2D%6b.
>8FMW0
$9282>6@6E5>W6.)-b)CWE?[
6.)-@)@BE56CB\6CW6.)-)J*.)A(.
XBb\.722M9820
#+%(1Q%9ri2-1$
!:)-k(]36*d
!""#$%
p
!:)-.)•I\,d
QS?;E.?28.J\c.057-E-9+;I.?+<.+?;E.J\c.0Q
kA(.2>6@B28.X.2c.6@B1g1$
8F.2E?[!"iiqOXX1$
!""#$%
r
qrhis
!"iiq
!"qIijI000!"r
128.X8\
.b,1$1$!!EX\
(ZI_
Fb,000/
!"iij0iIiij0q!"rn
OS)99,.D{
g#z#Ig#m!$KB*,K3
!"rqIrq
$KB*g#ITYh$
!"Ip
!!6@3I
g#z#B2
!"qi
".X82.1$!>3B,P6C
!"iij0i
g#z#,XX
VF,
!""#$%
n
S?;E.-E-9+;I.?[U-+?+l;J\c.0
#(.228.Xc.6@E?[2ZX.2
6@000I8F.2E?[!"iijOXX,X-,82,X2::2
8.Xc.6@0
"F\!"iijd!"iij9rA8.X
!"iij0d!EXW?6^
!"iij0d",Q).
!"iij0idgX.AJ-
!"iij0qdgX.A%F
!"iij0ndh.V+
!"iij0jdOXX,X-,820
qrhi
!"iij
!"iiq!"rIrnIrqIrq
5g#z#,XX!B.1O"h…‰/
VF,.1$
!"II000!"iiq
$-,"O1k
g#z#Ig#m!!B.b,
.@DDX6^W6.)-r‰/
!"I
!_g#z#I"O1k
-IBC
!""#$%
j
RRR+\c.0L+EL?U.+57JML-E-CI.0J\c.0?W2>.0?@2.+H_.
• 12D%FB>B+X6@0
#+E56@
k!Yˆ!Yr
Y@@X
tr
!>6@2ˆk!Y$
Y@ˆ!>~128.X 128.X
V6N6@2,[\,X
!.)9d
!YdY>6@5Ac.D%)M!Yˆrp0)/
$d5%Q6B+VF
#+E56@)CVB.:)-KB*BD%)M.+,
O[\,!OdO[\,.3,=
Y@]I],I;,u,)C6@%Q
h.+,2,[F)-$6;%•
5%QF)-r%•2
12%;c.F)-:)C;B36@:W%)
60
Y@*W*
Q6*ˆp‰QW
12F)-3
Y.(Šdq0)
Y.(gdi0)
Y]1d0)
RR*HuQv1Q1
~T{g#z#dkC(.c.s6+*RE5D{6@\,
bB28.X,[\,QKB*Z0
~T{g#m!dkCE?[.228.X824+IB+,
5v.W6.)-.W)5IE)<v
!""#$%
…
~"O1kdkC:.B+6b,c.s6+D%)M*RA
>6@@XB28.X,[\,QKB*VF,2E.
2IB.,z"h0
!RD{g#m!Ig#z#I"O1k)Ci0p‰*RD{6@
!.)9d
g#z#‰d
~1Q%-,r‰B.,/
~$W6.)-r‰B.6@/
g#m!q0p‰d
~i‰B.,z"h
~0p‰B.6@W6.)-
"O1k‰*Rd
~‰-,6*\,*
~‰Q%)A6(E.(
g#!$‰*Rd
~‰Q%-,
~‰W6.)--,
12dˆ#Y~#O1/ji0s6+
R*iwQxj(
R*S?;E.5N.Cy.0?28.
+E2.234
!>h.+,dYEX_(VF,:22M.
_>7(D{B>?K.72RZB28.X
>)%A8AX>$I.(+86.(D^K,F)Ac.x:
:+9BF)-XB5G>I"F.2E?[2!"Ed
!"!>7dhH)A,X226.(>7+9h.+,
!"!>?KdhH)Ac.x.-28.X>.
+,)?(K2K82
!"i!>)%AdhHc.x28.X>.+,.
W6[
!""#$%
12!"%)>98F\5
g*$CdOX22+,B[6>.+,
g*19dOX22+,B[6X>.+,
h$CdOX2E5>+9.+,)S8€B58€
$%*`(.2B5G>
>@XB+(.2B5G>,XKc.2%*`Ed
~$%*`>+5\d']+,B[8F,2E8F.2,XV
+c.-)@BM>+5\6+$)_0
~$%*`b,bd"F.2,X2-28M,W2B>E5>
+9B::.-26.(>B,X3ERF.6.(0
~$%*`(.2.(+d']+,B[6*D.(+,XD%)R
FB>)_+$Bs2D%)R.$+$D%)M(W
)A,2E+,B[0
O@,2,(.2B5G>
"F.2>7
!>7.+,)Cc.x(-,b8F.2]8.X
>7,X9,FB,X)S%)48^B.\C,6+0kF
5%D{ZB.2,F)A%A.8F.2.2
>7I>?K)AER0
!D{,X6WDX6^M2+b,\D{>7B
%D{,XF)>;BE56+ERD{BER8F.20$F
8QC,6+:D{B8F.2.2>7B*?K,X
=%*KB2XD%F0
R*RS?;E.?28.0o20_.+7.0
+(.2>?K8F.2E?[*!"!>?
K)CF@VB+(.2*!"!>7
"S*1Q%,X6[P>.7%A>01ZE?
[)A(.228.X>?62\%2.9.7XE.8*$K
8‹c.2Z5%+Iv0#%8b)C
!""#$%
.$K?)F,X)5F8AB6b,ERc.x>?BB.
ERE20
R**S?;E.?28.5<@
!.D2:.()-8B5E348Q)H)`,SB>
B5B%`(BB%(0
%`(66.(B%h.+,92+,XX.B=-
8€.()-.7.B=-0
%(628.X>B%B.29W(*.7
E-8€.()-:W0
kAc.x28.X>B%B.2>G28.X>B%8F.2
E?[2!"Ed
!"i%`(d!c.x::B%B.2>B%`(
.+,Fc.)5C.B%8.XB%0
"F\!"i
g*$Cd12+,B[6X>B%`(0
g*19d12+,[6>B%`(0
h19d5>B%`=X
!"iq%(!c.x::B%B.2>B%(
.+,I8F\!"iqCV!"i
R*AS?;E.-E-.0+23L56?+<.+?;E.
-K#&*-
"F.2E?[!"iOX82!"%)Cc.xF
.820
R -K#R
"F.2E?[!"iiOXXW2!"%)C3Fc.
)5C@V!"i
"F\!"ii
g*$Cd
~5>)JX.W28AX)7/
!""#$%
~128.XF8\.2IF8\@(IX2B
MX6()C\,IW2\,b0
~12+,B[82,2E6XC,XXW2I.2H
CBQv
g*19d
~!RE5>,XX.W2IW\,Bbv
~5>ZIX)C\,IW2X6(
~12+,B[82,2E6C,XXW2*6+s
2I)>;2(Z/
h$CdOX2E5>Z.7X.W2
h19d5>=,XX\,0
* -K##
"F.2E?[!"iii!FB28.X,X-,!"%)C3
Fc.8.XNB[OX-,I)J-,I=,XQ,I-,/
"F\!"iii
g*$Cd
~128.X)J-,KE2
~128.XC\,C2)J)CKE2%+
~128.XI+,B[826XE5,X-,
g*19d
~128.X,X-,KE2$
~128.XC\,C2)Jb
h19d128.X=,X-,$KE2$
h$CF9/d5-,.KE2$.728.XC\,IC
2)CKE2$%+b
!"iii)C3F28.X@ZB6(.Fc.6bF
+
g*(!"iii8F.2=E?[!"ii!F!!)C8\
"F\!"ii
g*$Cd
!""#$%
i
