Tổ chức công tác kế toán thuế GTGT tại Công ty Cổ Phần Phú Mỹ
Bạn đang xem bản rút gọn của tài liệu. Xem và tải ngay bản đầy đủ của tài liệu tại đây (1.4 MB, 38 trang )
Đ n môn hc GVHD: Trn Lê Duy
!"#$
"%&''()
Sinh viên : Lê Th Trang Lp : K4CĐ- KTA/ LK7
Đ n môn hc GVHD: Trn Lê Duy
* +, /01--2- 34-3563
!"#$%&!'#( &
)!*+
, / -01' 2 32
4 / /%567
8 9/ + :;<#=! 3*'
> / /*' #;#;
? . !"6@ ) &1"
A . !B1" ) &
C DE/ !BF;+ GH3*' &!I
E/ EJ! ;K =! 3*'
E EJ! ;K #$LM5#;N
E EJ! ;K O';#;N
Sinh viên : Lê Th Trang Lp : K4CĐ- KTA/ LK7
Đ n môn hc GVHD: Trn Lê Duy
789:;<=8>?0@A 34-3563 BC8>
PQR .ST"U#5V55W'5X &#UYZ[ ,
PQR PQR#5V51ST"U=N#*" C
.+ & ."*5"*=N#F;+Q9/ 8
.+ & *O" =FQ9/CC?\CC >
.+ & .+ �O;<##]!I #^ ^ O3JGH5"55!B ?
Sinh viên : Lê Th Trang Lp : K4CĐ- KTA/ LK7
Đ n môn hc GVHD: Trn Lê Duy
DEF
_ & (TQ!TM!Q`QaTGb! !c;#) F;+#@#Qd5*Q<# LM5#'!c;
Qe5V &T! 5* QLf &Q!TM!T)+ &6)) LM5#'Gg'5h G)QY &Qi
]#g5!I QLJ5 _ &Q!TM!#$LM5N#+ &6) ) LM5#'5 Q!TM!#$* &
I#@ &"G;K#!TM!;NG)TS##$* & _ & S!3; &F;' #$h &#$* &
5LP &#$^ Q!TM!Qeb!=jh#VD;@5S!=*"9 &)UC#" &4 (T
AA>E;K##;N&!"#$%&!'#( &QLJ5#X &F;'6)5e!I;Gg5#!) &)U
CkCkAAA#'U#NE;K##;N3*' #;
*6M!#;N3*' #;l#;NL;6!I#P m ZS#Tn#&!Y) LM5
F;+ GHl#;#;NQLJ5#;K #!I P b 5N&!' GK #;NZn#="5&!Y6!I5
b5#*" =N#*" o5"53*' &!IQP &!+ l$p$) &P /*TM!$'Qf!Q' &
#$* &F;"#$^ *) #!I q ;N5X & !c;b 5N.o!6KU=N#*"
#;N5X &5r !c;6LM &Ti5^GsQel#$* &F;"#$^ #g5#K#b!X &
#U YZ[laTQ` &!q 5V;6c6< Qct
u
&*)!Gf!ToQ;6)=N#G;K l S!3; &5W'5;Uq Qc1'*&RTv
"!F;"#5; &6cQn5Q!]T*b#QS &O+ :;<#=! 3*' 5W'
X &U YZ[
g5#$b V55X &#"5=N#*" #;N#b!X &#U
YZ[
;Uq Qc )UQLJ5*) #) fOg&!YQwl5x1+*5W'#U&!"*Trn Lê
Duy6)Og#b*Q!c;=!I 5W'.' G` Qb*6)' 5%r &=N#*" X &U
YZ[Q]aT*) #) #@#5;Uq Qc )U
Em xin chân th*nh c+m ơn !
Sinh viên : Lê Th Trang Lp : K4CĐ- KTA/ LK7
Đ n môn hc GVHD: Trn Lê Duy
#GHI$"J
KL#$M%&
GAN-BO833O83-3P83/PQ3N--B0@86RCS8>-TU'3V8'34W
X &#U5 YZ[QLJ5#) GKC?kkCCl#a*&!<Uy=!
3*' O@CCC88>?5W'oN*b5);Lx ' e'5<X &#U
YZ[G)5X &#U#L 2 5;Uq Gz 6g5:2U3g &6)LJ5#) GK
6M!1' Q);5x&RT5e4C &Lf!lQN 'U 2 6!q #$* &5X &#UQ`Gq #M!CC
&Lf!1'*&RT5+G'*QS &#XOP$* &Qel;N#G)5e#$^ QSQb!h5l5'*
Qm &l#$; &5<l &*)!$'o1SK #QS!#!5X &5r 5e _ &#JG2; (T5e
!c;=! &!ITf6KUT)5X &#U5eQS! &{ 2 6!q $<# ( &QS &lO" &
#b*6)5e !I#;UN#6M! &c
|%'5xv!];=;\%$< \z !'
|X &#U5e#q QUQWG)vX &#U5 YZ[
|q &!'*3%5vX &#U YZ[
|!I #*b!vC>8C,?}CA8C,,?,
|~':vC>8C,?
|&) &c=! 3*' v
\' G<Tn#1• &5"55X &#$^
\92U3g &5"55X &#$^ &!'*#X &
\92U3g &5"55X &#$^ 32 37 & L )ol#$Lf &h5l#$7Oo€
|@ Q!c;GIG)v4CCCCCCCCQR &•l4#0QR &‚
|2 @!#a*5P5<;v
\v4,CCCCCCQR &
\Ev,8CCCCCCQR &
1.2. 3X68Y8>/P830Z,/+6RC6S8>-T6UQ3V8'34W
X &#UYZ[G)TS#3*' &!I5 #$g5#;S5o92U/g &
' e'5e#L5"5" 2 6)b5#*" =! #NQS5GK
Sinh viên : Lê Th Trang Lp : K4CĐ- KTA/ LK7
Đ n môn hc GVHD: Trn Lê Duy
V5 ( &5W'5X &#U5 YZ[G)v
\ K 6)=*" 5"55X &#$^ )ol#$7Ool#$Lf &h5
\ $g5#!N#!5X &5"55X &#$^ Lv' G<Tn#1• &
\ &*)!$'5X &#U5r To$S &#qT6cGz 6g55*#;q &i &)U5"5T"U
Te5l6K##L#!5X & LvT"U:Y5lT"U#$S 1q#X &l5@#'l$"*Oi#€
^6KU !IT675W'5X &#U5WUN;G)5;Uq 6c:2U3g &5"55X &#$^ Q`=H
=N#O';Qe&!'*#$g5#!N5*#QS!:2U3g &5W'5X &#U*n5G)=*" 5*#QS!
&*)!5X &#UO';QeLo & *'R &lQe5{ &G)TS#5"5#V5=! 3*'
QaTGb!GJ! ;K 5*5X &#U
ƒ=!#) GKQN 'UX &#UQ`5e _ &1LM5"##$!] GM 6c !c;Tn#
"55X &#$^ 3*X &#U#!5X &=X & _ &#( &6cTn#O@GLJ &T)6cTn#
5<#GLJ &5X &#$^ 5X & &)U5) & 2 &5'*lQ+T1+*QLJ5 _ &Uq;5;=i#
=a6c=[#;K#6)T[#;K#tL'5_#B Gq ) &Q;uQeG)LP &52T*b#
QS &T)1' G` Qb*X &#UYZ[Q`#@ & <#/*6KUX &#UQ` '
5Y &To$S &Q%'1) *b#QS &5W'T^ $'bT6!5+ LM5.b ) &5W'X &
#U=X &5x1'*&RT5"55" 2 l5"5#5V5#$* & LM56);U#B 5W'X &#U
=X & &ƒ &#( &Gq
[6;0@,/\-U63X6?],NT^A=8_`6RCS8>-T
1.3.1.Cơ cấu tổ chức bộ my qu+n lý Công ty
Sinh viên : Lê Th Trang Lp : K4CĐ- KTA/ LK7
Đ n môn hc GVHD: Trn Lê Duy
!""#$%&'(
$* & Qev
a0N,*6vG) &Lf!QV &Q;1ST"UQ!c;) 5W'5X &#U
!I #b!&!"TQ@5G)X &vEqNb*„ &G) &Lf!Qb!3!I J"5W'
5X &#ULJ55PF;' 5<#$q 5e#…TF;Uc 1 !IT!"TQ@5G) &Lf!Q!c;
) 5'* <#5W'5X &#Ul5xQb*Th!*b#QS &9/lLP &LM &"##$!]
6)5"56< ="5l5%;#$"5 !IT#$LM5"G;K#6)5"55PF;' 5e#…TF;Uc 6)
#*) 1S5X & 2 6!q 5W'5X &#U6c*b#QS &O+ :;<#=! 3*'
a'3b0N,*6v!I #b!G)X &{&h5( lG) &Lf!Q!c;) Th!5X &
6!I5QLJ5&!'*lGK=N*b55X &6!I5X &#U5eTS#&!"TQ@5=[#;K#=!qT
=! 3*' E) &Lf!#'TTL;5*&!"TQ@56c5"56< Qc=[#;K#6)$'5"5=N
*b5:2U3g &5*5"55X &#$^ e&!"TQ@55r G) &Lf!#$g5#!NQ!c;)
5"5#QS!:2U3g &#!5X &5X &#$^ QLJ5=H=N#lQR &#f!G)T !IT67#^T
1b ) &TM!l6)5"5JQR &:2U3g &5*5X &#U
"5r &1' &RT5er &QeG)v
| '3c8>-U63X6v&!Y5X &#U#$* &Gz 6g5#5V5 2 Og6)F;+ GH)
5B lF;+ GH6cO@GLJ &G'*QS &6)#g5!I F;U5N6cG'*QS &D;+ GH*b#
QS &#)!5B 5W'5X &#UlF;+ GH5"5#$' &#!N#1%T"UTe5:2U3g &
Sinh viên : Lê Th Trang Lp : K4CĐ- KTA/ LK7
0N,*6
'3b0N,*6
'3c8>d1-eN8'3c8>-U63X6 '3c8>dW-3Af-
U,NT-306S8> U;]0ghS-S
,NT-306S8>
U;]0giTjk8>
l
Đ n môn hc GVHD: Trn Lê Duy
|'3c8>d1-eN8v/*' &!IG)TS#QP 6%b5#*" =! #NQS5GKQLJ5#
5V5#a*TX^ b5#*" #K#$; &l#$LM5 e=X &5e5"5QP 6%b5#*" 7
#;S5^#Nr &=N#*" 5e5V5 ( &F;+ GHOg6K QS &5W'6@ l#5V5
#g5!I 5"5 &!I67b5#*" =N#*"
!IT67v
\ g5!I #@#Q!c;=N#*" #$Lo &6)"GI #@ &=q3* ) LM51' )
\ 5V5b5#*" 5"53%5676)Qc:;<#5"5&!+!"&!+!F;UN#5X &#"5
O+ :;<#5e!I;F;+=! #N5'*
\ !'*3%5lF;' IQ+T1+*QW6@ #ƒ5"5 &;R Q]7567=! 3*' 5e
!I;F;+
\ .+*F;+ 6)"##$!] 6@ lQc:;<#5"51!I "QL'6@ 6)*=! 3*'
QY &"G;K#
a'3c8>dW-3Af-v'TTL;&!Y&!"TQ@5#$* &Gz 6g5=! #Nl=[#;K#5W'
5X &#U
!IT67v
\ *b5Q% =N*b5l#$^ 1)U6c6< Qc:2U3g &l5K KO@G!I;#)!G!I;
=[#;K#
\ !]T#$'6cTn#O@GLJ &l#0#$h &5"5'*BQ;#L5*5X &#$^ G)T5(
5VQ]r &=N#*" F;UN##*" 5X &#$^
\ !]T#$'&!"TO"#5<#GLJ &5X &#$^
\ 5V5#$!] ='!#!5X &6)=! 3*' O+ …T5X &#$^ 3g"
&*)!$'5r 5e5"5QS!#!5X &:2U3g &5X &#$^ &RTQS!:2U3g &lQS!
:alQS!T"UE)T !IT67#$g5#!N#!5X &5"55X &#$^
1.3.2. Đặc điểm v s+n xuất kinh doanh của Công ty
"56M!5"5G*b!^ O+ :;<#6K#5<#="5l#f!&!' :2U3g &TS#O+ …T
•5X &#$^ :2U3g &‚#Lf &=y*3)!6)5eF;UTXGM /*6KU5 +!;UQS &
=@!GLJ &6@ GM Q]Q+T1+*5X &#$^ QLJ5#g5!I G!q #75]5eQW6@
75675**b#QS &O+ :;<#lX &#U+!6'U#ƒ5"5 &2 ) &6)+!5%;G`!
O;<#l3*QeOs$<#=e=( =!5† &TS#GY5X &#U#g5!I !c;5X &#$^
Zn#="5l=X &+!1'*&!f=!#g5!I 5X &#$^ :* &6)1) &!'*QL'6)*
Sinh viên : Lê Th Trang Lp : K4CĐ- KTA/ LK7
m
Đ n môn hc GVHD: Trn Lê Duy
O‡37 &5X &QLJ55WQ;#L#' #*" &'UlT)#g5#N5e$<# !c;5X &#$^
O';TS##f!&!' 3)!5WQ;#LTM!#' #*" 5* )#;!c; )U3ˆ #M!1%V
Qh &6@ GL;QS &l&2U=e=( GM 5*X &#U=!5 ;UQS &6@ 5*5X &
#$^ #!N#a*
.q 5b Qel6M!Uq;5;5W'5WQ;#LG)+!5eTS#=*+ #!c 1+*G` #g5
!I JQR &•#ƒC\4‰# &&!"#$%JQR &5X &#$^ =!#$Y &#;‚.o!6KU
=X &5x$!q &X &#UYZ[T)Th!3*' &!I:2U3g & e!5; &=!
5e ( &Gg5#)!5B Tb Os$<##;K GJ!#$* &5b #$'
" &!"TS#O@5x#!q;#)!5B 5P1+ 5W'X &#UYZ[v
#)"#*)+),-.'/0% 1"
234 !
3n-07A o
9*
Y,ppq Y,ppr Y,pp
/*' #; C >?4CC CCCC >4C
"5=*+ &!+T#$ƒ C s s s
/*' #;#; •CŠC\C‚ C >?4CC CCCC 4>C
,!"6@ ) &1" 8CCCC ??4CCCC CC8,CCC
4EJ! ;K &S•CŠC\‚ C >CC ,>CCCC C
8/*' #;#)!5B >C >4> A4>4
>!B#)!5B 4>C 4CC ,4C4?
?!B1" ) & , ?,4C ,44? ,>4
A!BF;+ GH/*' &!I 4 >4C? A>?44 C4CCC
CEJ! ;K #ƒ*b#QS &=! 3*'
•CŠC‹\\,\4‚
C ,?>, >C>,, ?>,4
; K="5 \ \ \
!B="5 s s 8,
EJ! ;K ="5•,CŠ\‚ ,C \ \ •8,‚
, &GJ! ;K #$LM5#;N•4CŠC‹,C‚ 4C ,?>, >C>,, ?,4
4;N#; K3*' &!I•4‰‚ 4 C,,?4l4 >4A8 C4?4l>4
8EJ! ;K O';#;N•8CŠ4C\4\4‚ 8C ,C48l4 4>?C? 8>48l4
Sinh viên : Lê Th Trang Lp : K4CĐ- KTA/ LK7
t
Đ n môn hc GVHD: Trn Lê Duy
]2 #B5#^3g'6)*1+ &#$q 6)GK1+ &2 #B5=N#F;+*b#QS &O+ :;<#
=! 3*' v
#)"#)++*) $+),-.'556755
234 !
3n-07A
ppruppq ppuppr
*-0\8 n_Zvwx *-0\8 n_Zvwx
/*' #;
,8A??C ,,l ?44C 8lA
"5=*+ &!+T#$ƒ
/*' #;#;
,8A??C ,,l ?44C 8lA
,!"6@ ) &1"
>CCCC ,,l8 ,CCC l>
4EJ! ;K &S
>A??C ,l>8 8,C 4lA4
8/*' #;#)!5B
,A?> ,Cl ? l>?
>!B#)!5B
,>8C 44l8 ?,A? ,l8
?!B1" ) &
>>? ?l4 >>A> lA
A!BF;+ GH/
>A> Cl? 48?,4 4l?
CEJ! ;K #ƒQ=! 3*' ?4CC 8?lC8 ,?8> 8?l>
; K="5
\ \ \ \
!B="5
\ \ \ \
EJ! ;K ="5
\ \ \ \
, &GJ! ;K #$LM5#;N ?4CC 8?lC8 A8> >
4;N/
>,4Cl4 8?l? AA>l> >
8EJ! ;K O';#;N
>4l4 8?lC8 ?A>4l4 >
Sinh viên : Lê Th Trang Lp : K4CĐ- KTA/ LK7
y
Đ n môn hc GVHD: Trn Lê Duy
#)"/#)8+-9:44+;.<=(>?(@
234 !
3n-07A
Y,
ppq
Y,
ppr
Y,
pp
ppruppq ppuppr
.k/ >>lA8 >?l? >8lA Cl‰ \l>A‰
.k/ ,l?A ,lC l4A \Cl?>‰ \Cl,‰
DE/k/ Al48 ?l8, >l?8 \ClA‰ \Cl>?‰
,E/k/ 4l 8l AlC Cl?A‰ l>A‰
4Ek/ 4l 8l 8l4 Cl?A‰ ClC‰
8Ek/ , ,l88 ,l8A Cl88‰ ClC‰
L6KU6M!> (T=! &!IT#$* &5X &6!I5:2U3g &32 37 &T)X &#U
YZ[5eQLJ5G)G2; (T#$* & &) :2U3g &o!I#'TX &#U5eQW
=! &!ITQ]:2U3g &5"55X &#$^ 6M! !c;F;UTX="5 ';
l[6;0@,-U63X66S8>-N6d1-eN8S8>-T
1.4.1. Tổ chức bộ my kế ton.
5V51ST"U=N#*" #a*^ #V5#5V5=N#*" #K#$; &lQ!c;T)!I
'UX &#UYZ[Q' &=!]T#$'6)5xQb* &!I676)Q+T1+*OgG`
Qb*#K5; &#@ & <#5W'=N#*" #$Lo &5X & LOg5xQb*=%#f!5W'G`
Qb*3*' &!IQ@!6M!*b#QS &O+ :;<#=! 3*' 5X & L5X &#"5=N#*"
5W'X &#U
&*)!$'^ #V5 )U5X &#;K #!I 5*6!I52 5X &5;Uq TX e'5X &
6!I56M!5" 1S=N#*" 5X & L#$' &#!N#1%LP &#!I l=[#;K##B #*" l:‡
GH#X &#! l 2 &5'*#$^ QS &!I675W'5"5 2 6!q =N#*" 5W'X &#U
a*^ #V5 )U#*) 1S5X &6!I5=N#*" Qc;QLJ5#K5; &#b!r &=N#*" 5W'
X &#Ub!5"5QS!O+ :;<#5e5"5 2 6!q =N#*" G)T !IT67LM &3ˆ =!]T#$'
5X &#"5b5#*" 1' Q;l#;#K&!5y6)*OO"55"5 &!I67=! #N"#O!
#$* &bT6!QS!O+ :;<#l7567Uq;5;F;+ GHQS!
A) & &)U&! K 5"55V &#ƒ Kl:;<#=* &;Uq 6K#G!I;6)#W
=*+!#!N ) =!]T#$'#B J"JGH5W'5"55V &#ƒ$R!&!5yO@#g5
Sinh viên : Lê Th Trang Lp : K4CĐ- KTA/ LK7
q
Đ n môn hc GVHD: Trn Lê Duy
K6)#g5:;<#6)*5V &#ƒ6)6)*#Œ=*N 5;@!#" &+!&!O@#R =*Q`
#B #$q #Œ=*O' &OO@3L6)*5S#O@GLJ &6)&‡!Gq r &=N#*"
A $+),-v2 6!q b5#*" 5"5QS!O+ :;<#6)#!5X &#a*3p!
O@GLJ &#ƒ &G*b! &;Uq 6K#G!I;QL'6)*O+ :;<##!5X &lO@GLJ &5X &#$^
*) #) lb &T755X &#$^ *) #) l1) &!'*QL'6)*O‡37 &!=N#
#Y5JQR & 2 6!q =N#*" 5"5QS!5e !IT67GK1"*5"*#' F;UN##*"
JQR &
ABCvr &=N#*" 5W'X &#U&RT8 &Lf!QV &Q;G)=N
#*" #$Lo &7#$"55; &5e !IT67#5V55X &#"5b5#*" =N#*" 6)
2 5X &G'*QS &=N#*" 5*†J6M!Q!c;=!I 5W'X &#U6)=+ ( &5;+
#ƒ & &Lf!Q]5X &#"5=N#*" Qb#!I;F;+5'* <#&*)!$'=N#*" #$Lo &5X &
5e !IT675K K#1!N 5"55B O"5l5NQS=N#*" TM!l=!]T#$'5<
5x 6!I5#g5!I 5X &#"5=N#*" #a*F;UQ% !I )
"5=N#*" 6!q &RT4 &Lf!7#$"54 =N#*" 5WUN;v
AD(BE%=(FG.H5e !IT67#a*3p!5K
K#=!]T#$'5V &#ƒ#' F;UN##*" 5"53g" l5e !IT67# &J5!Bl
#B &!"#) 6):"5 K =N#F;+=! 3*' 6)Q!c;) 5X &6!I55W'r &=N
#*" =!=N#*" #$Lo &Q!6i &
ACFIJKLE%M.N%e !IT67=!]T#$'
#B JGHlJ"5W'5V &#ƒ&@5l5K K#5V &#ƒ6)*T"UQR &#f!=N#
J6M!#WF;[F;+ GH6!I5#;5!5"5G*b!#!c Tn#6)#!c &‡! &2 ) &&*)!
$'5e !IT67#a*3p!5!#!N##bTV &6)#' #*" #bTV &5W'5" 1S5X &
2 6!q #$* &X &#U
ACFO>:e !IT67F;+ GH6!I5 Kl:;<#6K#G!I;75675*
6!I5#!5X &5"55X &#$^ lb &T755X &#$^ #$* &X &#U#X &F;'4
}&;Uq 6K#G!I;lGK1+ &=q Kl1+ &=q:;<#l1+ &G{U=N Kl1+ &G{U=N
:;<#l6)1+ &# &J Kl:;<#l#R =*
ACG+)I PE%&*ve !IT67F;+ GH#<#5+5"5G*b!T"U
Te5l#!N#1%5W'X &#U6cTn#!I 6K#lROPGHG%5=!T;'TM!l#' GHlO‡'
Sinh viên : Lê Th Trang Lp : K4CĐ- KTA/ LK7
r
Đ n môn hc GVHD: Trn Lê Duy
5_'€&*)!$'5r 5e !IT67#;5!1+*F;+ 5"5G*b!#!c Tn#l#!c &‡! &2
) &=!5eUq;5;
AC'M.N=JGQ1FEIEe !IT67
#a*3p!6!I5#' #*" 6M!#ƒ & &Lf!1" l &Lf!T;'5eF;' I#' #*" 6M!
X &#U6)GK1"*5"*5X & J
AREL>QLJ5#g5!I 1o!r V5) 5B G'*
QS &6)#!c GLP &lr &=N#*" #)!5B 5x5e !IT67GK1+ &GLP &l#'
#*" GLP &6)6)*OO"5=N#*" #X &F;'#)!=*+ O‡37 &#!c GLP &,
6)5"5=*+ #$B5 S#a*GLP &?
AS1FE $e#$"5 !IT#a*3p!O@GLJ &#ƒ &G*b! &;Uq
6K#G!I;QL'6)*5X &#$^ QR &#f!b5#*" 6K#G!I;#;R!6)#KJ5!B
5W'5"55X &#$^
P5<;1ST"U=N#*" 5W'X &#UYZ[#a*#5V5=N#*" #K5; &
QLJ5#]!I F;'OPQRO';v
!" !J$%
1.4.2. Đặc điểm công tc kế ton.
AT(.<
Sinh viên : Lê Th Trang Lp : K4CĐ- KTA/ LK7
p
•Ž
#1-eN8
#07,
-3R^AW
#1-eN8
-z,X8>
d07,d1
-eN8/*8
?{8>-0\8
#1-eN8
-3C83
-eN8d07,
83i8/078
-3*8>d7
#1
-eN8
_|:8>
K
••‘
#1-eN8
8>AT78
/f-_0ZA
Đ n môn hc GVHD: Trn Lê Duy
( 5V6)*5NQS5V &#ƒ=N#*" ) LM51' ) r &=N#*" GK=N
*b5O‡37 &5"55V &#ƒ#*) 1SG*b!1i#1;S5;j#a*Q!c;=!I 6)#^ ^
5W'QP 6%Q]O‡37 &#ƒ &G*b!57#]V &#ƒQLJ5GK#a*Tˆ;#@ & <#5W'
) LM5#5V5&!5y6)=!]T#$'l:‡GH5V &#ƒ#a*F;UQ% QLf &Q!5W'
5V &#ƒlGL;#$_5V &#ƒQ+T1+*' #*)
$+IT+;.<>G
\N#*" 6@ 1• &#!c &RTv!N;#;l!N;5!l&!<U1"*5el&!<U1"* J
\N#*" #!c GLP &}.+*!]Tv.+ &5<T5X &l1+ &#' #*" #!c GLP &6)
5"5=*+ #$B5 S#a*GLP &
\N#*" &;Uq 6K#G!I;v!N; K=*l:;<#=*l#;N’l1!q 1+ =!]T=q
6K##L
\N#*" #)!O+ 5@Q% v1+ &#B =<;'*#)!O+ 5@Q%
\N#*" #!q;#76):"5Q% =N#F;+ve'QP 1" ) &l#Œ=*€
\N#*" &!"#) v!N;:"5 K #) …T*) #)
AU:IG)
$* &5X &#"5=N#*" !I 'U5( 5V6)*Qn5Q!]T#^ ^ 9/l S!3; &
5"5 &!I67=! #N"#O! 6)O@GLJ &"#O! r &=N#*" 5( 5V6)*I
#@ &#)!=*+ =N#*" a*DO@,?kCC8kDk. &k)U,kAkCC85W'.S)!
5" lI#@ &#)!=*+ #$* &5"53*' &!I6ƒ'6) “1'*&RT4#)!=*+
6)4#)!=*+ &*)!1+ &v
"5#)!=*+ O‡37 &5WUN;#$* &Gz 6g5:2UGiv
\E*b!v)!O+ &i b
\E*b!v)!O+ 3)!b
\E*b!vJ+!#$+
\E*b!,v&;R 6@ 5WOo_;
\E*b!4v/*' #;
\E*b!8v!BO+ :;<#\=! 3*' v
\E*b!?v!B#;N#; K3*' &!I
\E*b!Av9"5Q% =N#F;+=! 3*'
Sinh viên : Lê Th Trang Lp : K4CĐ- KTA/ LK7
Đ n môn hc GVHD: Trn Lê Duy
\E*b!Cv)!=*+ &*)!1+ &
( 5V6)*I#@ &#)!=*+ =N#*" l#]GI=N#*" 5W' ) LM5”5( 5V6)*
F;UTXlQn5Q!]T*b#QS &O+ :;<#=! 3*' lUq;5;F;+ GHl#$^ QS &!I
675W'5"55" 1S=N#*" 5X & LQ!c;=!I #!N#1%#B #*" O‡GH#X &#! 5W'
T^
.4.3. Hình thức sổ kế ton tại Công ty
( 5V6)*F;UTXlQn5Q!]T*b#QX &O+ :;<#=! 3*' lUq;5;F;+
GHl#$^ QS &!I675W'5" 1S=N#*" 5X & LQ!c;=!I #$' &#!N#1%#B #*" l
O‡GH#X &#! 5W'T^ X &#UYZ[Q' &6K 37 &^ #V5=N#*"
•K#=H5; &•
\) & &)Ul5( 5V6)*5V &#ƒQLJ53† &G)T5( 5V&!Ol#$LM5N#&!
&!I67"#O! 6)*OK#=H5; &lO';Qe5( 5VO@G!I;#$q OK#=H
5; &Q]&!6)*"!#a*#)!=*+ =N#*" †JlQR &#f!6M!6!I5&!O
K#=H5; &l5"5 &!I67"#O! QLJ5&!6)*5"5O=N#*" 5!#!N#G!q
F;'
\ K#=HQn51!I##^) & &)Ul5( 5V6)*5"55V &#ƒQLJ53† &G)T
5( 5V&!Ol&! &!I67"#O! 6)*OK#=HQn51!I#G!q F;' % =j
•l4lC &)U‚*n55;@!#" &l#†U=@!GLJ & &!I67"#O! l# &J
#ƒ &OK#=HQn51!I#lG<UO@G!I;Q]&!6)*5"5#)!=*+ †J#$q O5"!l
O';=!Q`G*b!#$ƒO@#$† &Gn3*TS# &!I67QLJ5&!QR &#f!6)* !c;O
K#=HQn51!I#• N;5e‚
\;@!#" &l5;@!F;Bl5;@! (Tl5S &O@G!I;#$q "!lGK1+ &2 Q@!
O@"#O!
\';=!Q`=!]T#$'Q@!5!N;=MQY &lO@G!I;&!#$q "!6)1+ &
# &J5!#!N#•QLJ5GK#ƒ5"5O=N#*" 5!#!N#‚QLJ53† &Q]GK5"5."*5"*
#)!5B
Sinh viên : Lê Th Trang Lp : K4CĐ- KTA/ LK7
Đ n môn hc GVHD: Trn Lê Duy
!"#$
"%&''()
;N&!"#$%&!'#( &•‚Q`QLJ5 &!q 5V;#ƒG2;#$q #N&!M!6)"
G) LM5Q;#!q "37 &6)* (TA4,obT6!dlQN (TA8?TM!"37 &
#$q 3!I $S &N 'U#$q #N&!M!Q`5e$<# !c; LM5"37 &#;N
!I# 'Tl#;NQ`QLJ5 &!q 5V;#ƒ=!#!N ) 5+!5"5#;N1LM5
6)* _ & (TAC5W'#N=099;NQ`QLJ51' ) #) G;K#6)QLJ5
D;@5S! LM55S &*):`S!5W &z'!I#'T#X &F;'#b!=jh#VD;@5
S!=e'9 &)UCkC4kAA>6)5e!I;Gg5#!) #ƒCkCkAAAN 'Ul#;N
Q`QLJ5O‡'Q!1O; &1• &E;K#O@C>kCCkD &)U>#" &8 (TCC
6)5e!I;Gg5#!) #ƒ &)UCkCkCC,c5P1+ #;N5e#]QLJ5!]; L
O';v>G@VE(VP0E%&'G.PF<(+
V*V4T+),-Q> E.W"
E;K##;N5{ &F;UQ% 57#]6c6!I5*) #;N5*5"55POoO+
:;<#=! 3*' l N;O@#;NQ;6)*QLJ5=<;#$ƒ5W'1'#" &G!q #75GM P O@
#;NQ;$'"5OPOoO+ :;<#l=! 3*' ) &:;<#=…;QLJ5:y#*) #;N
#a*#ƒ &=j"5OPOo=! 3*' Q;#LTM!*n5Q;#LTo$S &QLJ5
:y#*) #;N#a*#ƒ & (Tl*n5Q`=<;#$ƒ#$* &1'#" & L &5L'N# •T
=;UN =B5"##$!] l#b*Q!c;=!I Q;#LTM!6)Q;#LTo$S &
B 6^ _ &6< Qc#$q T)) LM55e#]O‡37 &5B O"5#;N
Q]=;UN =B5*n5b 5N=! 3*' _ &G*b!Tn#) &*n5#Y5
Q…U c =! #N#*"#=“! _ &Og=W &*+ &*n5O;U#*"!
#1-eN8-3A1>0N-B}>0C-Y8>;VA/Pev#x-z0S8>-T
2.1.1. Chứng từ kế ton thuế GTGT đu v*o
]#g5!I 5NQS#B #;N#a*LP &"=<;#$ƒ#;NX &#U5
YZ[+!#g5!I 5NQS*"QP l5V &#ƒ#a*F;UQ% !I ) 5W'
.S)!5B
Sinh viên : Lê Th Trang Lp : K4CĐ- KTA/ LK7
Đ n môn hc GVHD: Trn Lê Duy
!I 'U#b!X &#UYZ[#g5!I 5NQS=N#*" #;N#a*
LP &"=<;#$ƒ#;Na*5NQSF;UQ% v
X &#U#;S5Q@!#LJ & S#;N#a*LP &"=<;#$ƒ#;N=!
T;'l1" ) &*"l3%567#a*F;UQ% TM!QLJ5#g! e'QP #a*5X &#U5W'
T^
!GK*"QP l=N#*" X &#U+!&!QUQWlQY &l5B :"5UN;#@F;U
Q% #$q *"QP v&!"1" l&!"5L'5e#;Nl7#;6)#;N#B &*)!&!"1" • N;
5e‚l#;Nl# &&!"#' #*" Q`5e#;Nl N;=X &&!#"5$!q &&!"1"
5L'5e#;N6)#;Nl5x&!5; &&!"#' #*" #^#;NQ;$'+!#B
#$q &!"#' #*"
&*)!*"QP X &#U5r O‡37 &e'QP #g! l5V &#ƒQn5#†
!5POo=! 3*' O‡37 &*"QP l5V &#ƒ="56M!Tˆ;F;UQ% 5; &•=]
5+*"QP #g"#) ‚+!Q( &=H6M!.S)!5B • &575#;N‚6)5xQLJ5
O‡37 &O';=!QLJ55<#;K 1• &6( 1+ *"QP #g! +!Q+T1+*+
" QUQW5"5 S!3; &#X &#! #a*F;UQ% 5W'*"QP l5V &#ĥ*"QP
l*"QP 1" ) &‚
$Lf &JX &#U=! 3*' #$g5#!N1" GŒ) &*"l5; &V &3%5675*
&Lf!#!q;3† &) &*"l3%567=X &#;S53!I +!GK*"QP 1" ) &#^
=!1" ) &+!GKt.+ &=q1" GŒ) &e'l3%567u#a*Tˆ;O@C8k
Sinh viên : Lê Th Trang Lp : K4CĐ- KTA/ LK7
l
Đ n môn hc GVHD: Trn Lê Duy
B37v*"QP 5V &#ƒ) &*"3%567T;'6)*#b!X &#Uv
$ Zˆ;O@vC}EE
!~• uppr
E!q v!'*5*="5) &
SGXY/Y5 CC?
P 6%1" ) &vX &#U;#L6)5X & &!I.+*L
%'5xvA' :B5G* &lD;K 1^ #b lRBZ!
&Lf!T;'v{&h5(
P 6%T;'vX &#UYZ[
%'5xv%#$< \z !'\' e'
^ #V5#' #*" vZ}Zv?CC?CCC?>
q ) &*"6K#
#L
P 6%
#B
@
GLJ &
P
&!"
) #!c
C
yΦ8}Φ?
=& C8? ACC A?>,>,CC
&5S &#!c ) &v
A?>,>,CC
;NO;<#v4‰!c #;Nv,A>>C
&5S &#' #*" vC8?,>>C
*-0\8?{8>63ۥ$V0>J'V:+V0%%0%4%$V0% !
Z"
>|‚0,AC3P8>
(ký, ghi rõ h tên)
>|‚0?N83P8>
(ký, ghi rõ h tên)
3R-B|ƒ8>;:8/}
(ký, ghi rõ h tên)
2.1.2. Kế ton chi tiết thuế gi tr gia tăng đu v*o
Sinh viên : Lê Th Trang Lp : K4CĐ- KTA/ LK7
m
Đ n môn hc GVHD: Trn Lê Duy
N#*" 5!#!N##;N3;6)*#b!X &#U5 YZ[b5#*" #$q
O5!#!N##;N
5!#!N##;NQLJ5To#b!X &#U1'*&RTv
‹5!#!N#)!=*+ \;N+! S
‹5!#!N##;NQLJ5*) Gb!
‹5!#!N##;NQLJ5T!– l&!+T
2.1.3. Kế ton tổng hợp thuế gi tr gia tăng đu v*o tại Công ty
""/""G)
]+ " O@!I 5e6)#^ ^ 1!N QS &5W'#;NQLJ5=<;
#$ƒl#;N+! S#;Nl#;NQ;$'=N#*" O‡37 &)!=*+ \
;NQLJ5=<;#$ƒ)5"5#)!=*+ ="55eG!q F;'
G)//[ =-VTv
)!=*+ 3† &Q]+ " O@#;NQ;6)*QLJ5=<;#$ƒ6)5r
QLJ5=<;#$ƒ
b5#*" )!=*+ 5 #X #$h &5"5F;UQ% O';v
\)!=*+ 5x"37 &Q@!6M!5"55POo=! 3*' #;S5Q@!#LJ & S
#;N#a*LP &"=<;#$ƒ#;N”=X &"37 &Q@!6M!5POo=!
3*' #;S5Q@!#LJ & S#;N#a*LP &"#$g5#!N#$q &!"#$%&!'#( &6)
5POo=! 3*' =X &#;S53!I 5%;#;N
\@!6M!) &*"l3%567T;'6)*3† &QR &#f!5*O+ :;<#l=! 3*' ) &
e'l3%5675%;#;N6)=X &5%;#;N#^5POo=! 3*' +!b5
#*" $!q &#;NQ;6)*QLJ5=<;#$ƒ6)#;NQ;6)*=X &QLJ5=<;#$ƒ
$Lf &J=X &#]b5#*" $!q &QLJ5#^O@#;NQ;6)*QLJ5
b5#*" 6)*)!=*+ ;@!=jl=N#*" +!:"5Q% O@#;NQLJ5
=<;#$ƒ#a*#0GI•‰‚&!_'3*' #;5%;#;NO*6M!# &3*' #;1"
$'@#;NQ;6)*=X &QLJ5=<;#$ƒQgP5#B 6)*&!"6@ 5W') &*"
1" $'#$* &=j
Sinh viên : Lê Th Trang Lp : K4CĐ- KTA/ LK7
t
Đ n môn hc GVHD: Trn Lê Duy
\$Lf &J5POo=! 3*' T;') &*"l3%5673† &6)**b#QS &O+
:;<#l=! 3*' ) &*"l3%567#;S5Q@!#LJ &=X &5%;#;N*n5
3† &6)**b#QS &O+ :;<#l=! 3*' ) &*"l3%5675%;#;N#a*
LP &"#$g5#!Nl3† &6)**b#QS &Og &!Il3g" *n53† &6)**b#
QS &6( *"lY5GJ!T)QLJ5#$' &#$+!1• & &;R =! B="5l#^O@#;N
Q;$'QLJ5=<;#$ƒ6)=X &b5#*" 6)*)!=*+ @#;N
Q;6)*QLJ5#B 6)*&!"#$%5W'6K##Ll) &*"l#)!O+ 5@Q% l3%567T;'6)*
$Lf &J) &*"l3%567T;'6)*QLJ53† &*"QP l5V &#ƒQn5#†
• L#aT1L;Q!I l6y5LM56K #+!€‚&!&!"#' #*" G)&!"Q`5e#;N#^
5POo=! 3*' QLJ55( 5V6)*&!") &*"l3%567Q`5e#;NQ]:"5Q% &!"
=X &5e#;N6)#;NQ;6)*QLJ5=<;#$ƒ#a*LP &"#B Q` q;
#$* & &!"#B #;N
\$Lf &J5POoO+ :;<#l5N1!N T;' &;Uq G!I;G) X &O+ lG2TO+ l
#;0O+ 5L'F;'5N1!N 5W' &Lf!O+ :;<##$g5#!N1" $'=X &5e*"QP l
5( 5V6)*1+ &=q#;T;') &*"l X &O+ lG2TO+ l#;0O+ #B $'O@#;N
Q;6)*QLJ5=<;#$ƒ#a*#0GI•‰‚#B #$q &!"#$%) &*"T;'6)*#a*
F;UQ% #$* &5NQS#;N
\;NQ;6)*"#O! #$* &#" & )*#^QLJ5=q='!=<;#$ƒ=!
:"5Q% #;N+! S5W'#" &QeN;O@#;NQ;6)*QLJ5=<;
#$ƒGM P O@#;NQ;$'#^5x=<;#$ƒ#;NQ;6)*1• &•Š‚O@
#;NQ;$'5W'#" &QelO@#;NQ;6)*5r Gb!QLJ5=<;#$ƒ#!N
6)*=j#B #;NO';*n5QLJ5:y#*) #;N#a*5NQSF;UQ%
|S!3; &6)=N#5<;5W')!=*+ v
#ES=@#;NQ;6)*QLJ5=<;#$ƒ=!T;'6K##Ll) &*"l#)!O+ 5@Q% l€
#ED@#;NQ;6)*Q`=<;#$ƒ”
@#;NQ;6)*5W') &*"l3%567T;'6)*1%#$+Gb!l&!+T&!"l
5!N#=<;#LP &Tb!”
N#5;U] O@#;NQ;6)*=X &QLJ5=<;#$ƒ+!#B 6)*&!"6@
) &1" ”
Sinh viên : Lê Th Trang Lp : K4CĐ- KTA/ LK7
y
Đ n môn hc GVHD: Trn Lê Duy
@#;NQ;6)*Q`*) Gb!
I.JES=@#;NQ;6)*5r QLJ5=<;#$ƒlO@#;NQ;6)*
QLJ5*) Gb! L &&2 O"5 ) LM55L'*) #$+
)!=*+ 5e'!#)!=*+ 5<'!v
\C//\#;NQLJ5=<;#$ƒ5W') &*"l3%567
\C//\#;NQLJ5=<;#$ƒ5W'#)!O+ 5@Q%
""/""V4H FG
$^ #g=N#*" #;NQ;6)*QLJ5=<;#$ƒ#b!X &#U5 YZ[
b5#*" LO';v
\!T;'6K##Ll) &*"l#)!O+ 5@Q% 3† &5**b#QS &O+ :;<#l=!
3*' ) &*"l3%5675%;#;N#a*LP &"=<;#$ƒ#;Nl=N#*"
+ " &!"#$%6K##Ll) &*"#a*&!"#g5#N1'*&RT&!"T;'5L'5e#;N
Q;6)*l5!B#;T;'l6K 5;U] l1@5:Nl#;q=*1e!l€#ƒ P!T;'
6cQN 3*' &!Il&!v
J4l4l48ll€•!"#g5#N5L'5e#;N‚
J\;NQLJ5=<;#$ƒ•;NQ;6)*‚
elll€• &&!"#' #*" ‚
B37va**"QP kCCA. &)UC4kCkCX &#UT;') &5W'X &#U
Q;#L6)"##$!] 5X & &!I.+*L&!"T;'5L'5e#;NG)
A?>,>,CCQ#;NO;<#6c#;NG)4‰# &&!"#' #*" C8?4CCQ
—T#a*&!<U1"*JO@, &)UC8kCkC5;U] #!c #$+X &#U.+*#LO@
#!c C8?4CCQ@#y )U K=*#a*!N; KO@ &)UC8kCkC
QWO@GLJ &#a*JQR &
N#*" #g5!I &! K#=H5; &#a*Q% =*+ v
J4vA?>,>,CCQ
Jv,A>>CQ
evC8?,>>CQ
Sinh viên : Lê Th Trang Lp : K4CĐ- KTA/ LK7
q
Đ n môn hc GVHD: Trn Lê Duy
B37v&)U4kCkCX &#UT;'TS#T"U9Y5’5e#)!G!I;O';v
‹*"QP #;N’&!"5L'#;N?84CCCCCQ#;NQLJ5=<;#$ƒv
?84CCCCQ
‹!<U1"*JO@> &)U4kCkCl5;U] #!c #$+X &#U!N#
1%!I#.'44CCCCQ
‹ !N; 5! O@ ? &)U 4kCkC 5! B Gi Qn#l 6K 5;U] T"Uv
8,CCCCQ$* &Q@#;NC‰,CCCCQ
&!I67 )U=N#*" X &#UGKQ% =*+ &! K#=H5; & LO';v
Jv?84CCCCCQ
Jv?84CCCCQ
ev44CCCCQ
!B6K 5;U] lGiQb#v
Jv,CCCCCQ
Jv,CCCCQ
ev,CCCCCQ
s$Lf &JX &#UT;'6K##Ll) &*"6c3† & &'U6)*O+ :;<#=!
3*' 3%5675%;#;Nl=N#*" X &#U5( 5V*"QP 6)5V &#ƒ
#' #*" &!O#a*Q% =*+ v
J4,ll8>l8,€•!"#g5#N5L'5e#;N‚
J\;NQLJ5=<;#$ƒ•;NQ;6)*‚
elll€• &&!"#' #*" ‚
B37v*"QP O@? &)U8kC6c6!I5T;'&b5:2U3g &5W'X &#U5
Q;#L6):2U3g &.+*'T3† &6)*5X &#$^ &!"T;',?CCCCQ#;N
C‰,CCCCCQ# &&!"#' #*" >CCCCQJQR &5L'#' #*"
&!I67 )U=N#*" &!O K#=H5; &#a*Q% =*+ v
J4,v,?CCCCQ
Jv,?CCCQ
ev>CCCCQ
Sinh viên : Lê Th Trang Lp : K4CĐ- KTA/ LK7
r
Đ n môn hc GVHD: Trn Lê Duy
B37,v.+ &# &JO@ &)UkC*"QP #!c Q!I lQ!I #*b!#" &kC
3† &6)*O+ :;<#=! 3*' v
\.+ &=qO@C &)UCkkC &J#!c Q!I O" &3† &6)*F;+ GH&!"5L'
5e#;N,?4CCCQ#;NC‰,?4CCQ# &#$%&!"#' #*" ,>4CCQ
\ .+ & =q O@ &)U kkC #!c Q!I #*b! 6( r & &!" 5L' 5e #;N
,4CCQ#;NC‰,4CCQ# &#$%&!"#' #*" 8>4>4CQ
—T#a*&!<U1"*J@? &)U4kkC5;U] =*+ #$+#!c Q!I lQ!I #*b!
#" &kCO@#!c v>?A4CQ
( 5V1+ &=q#!c Q!I O" &lQ!I #*b!=N#*" X &#UGKQ% =*+ v
J8,v8>>4CCQ
Jv8>>4CQ
ev>?A4CQ
B374v JQR &O@ &)U,kkC5W'X &#UYZ[6M!X &#U
Z'#*6c6!I55; &5<=@!GLJ &O' G<Tn#lQ)*Qi5X &#$^ #!
5X &=; )G)T6!I5 /:`R &P #$%&!"=@!GLJ &#a*JQR &+!
#' #*" C4CCCCQl;NC‰?4CCCCQ
&!I67 )U=N#*" Q% =*+ v
J4,v?4CCCCCQ
Jv?4CCCCQ
evC4CCCCQ
$^ #g&!O=N#*" # &J5"5 &!I67#b!X &#UQLJ5#!N ) #$q
'!OG)O K#=H5; &6)O5"!5"5#)!=*+ lN#*" #;NQLJ5=<;
#$ƒb5#*" #$q O5"!\;NQLJ5=<;#$ƒ
Sinh viên : Lê Th Trang Lp : K4CĐ- KTA/ LK7
p
Đ n môn hc GVHD: Trn Lê Duy
S8>-T''34W
V@˜™-
/0%5
>PT
>309U
3X8>
„
o
>30
9U
6N0
*
30ZA
-P0
d3e=
8
*Q3N-9083
*
30ZA
>P
T
-3N
8>
… b
1 2 3 4 5 6 7 8
S &T' &O' &
CCA 4k Z;'#y5;S 4 A?>,>,CC
,A>>C
C8?,>>C
> 4k ;U] #!c T;'T"U ?84CCCCC
?84CCCC
44CCCC
? 4k !6K 5;U] T"U ,CCCCC
,CCCC
8,CCCC
? 8k Z;'&b5:2U 4, ,?CCCC
,?CCC
>CCCC
k !c Q!I lQ!I #*b! 8, 8>>4CC
8>>4C
>?A4C
,k /%567Q)*Qi 4, ?4CCCCC
?4CCCC
C4CCCC
A 4k !T;'5@' , ?8,CCCC
?8,CCC
A4C,CCC
?k, !c :!T( &5L' 4, ?,CCCC
?,CCC
C8CCC
> ?k !6K 5;U] 6K#G!I; 4, 4CCCC
4CCC
>>CCC
]8>,C8>9C8> trpmlpp trpmlpp
SG//0%5
>|‚0>309U #1-eN8-B|ƒ8> 3R-B|ƒ8>;:8/}
•Hlh#q ‚ •Hlh#q ‚ •Hlh#q ‚
';=!6)*O K#=H5; &l=N#*" X &#U5;U] O@G!I;6)*O5"!
Sinh viên : Lê Th Trang Lp : K4CĐ- KTA/ LK7
Đ n môn hc GVHD: Trn Lê Duy
\;NQLJ5=<;#$ƒ6)5"5#)!=*+ G!q F;' ="5
S8>-T''34W
†
\;NQLJ5=<;#$ƒ
" &kC
>PT
>309U
3X8>
„
BC8
>
#
*
30ZA
-P0
d3e=
8
*Q3N-9083
*
30ZA
>PT
-3N8>
… b
1 2 3 4 5 6 7 8
|;VA-3N8>
CCA 4k Z;'#y5;S ,A>>C
> 4k ;U] #!c &‡! ?84CCCC
? 4k .) &!'*T"UOY5 ,CCCC
? 8k Z;'&b5:2U ,?CCC
k !c Q!I lQ!I #*b! 8>>4C
,k /%567Q)*Qi ?4CCCC
, 4k !T;'5@' ?8,CCC
?k !c :!T( & ?,CCC
> ?k !6K 5;U] E 4CCC
]8>• myqrp
p u #3‡A-B.-3N8> myqrp
|6A*0-3N8>
SG//0%5
>|‚0>309U #1-eN8-B|ƒ8> 3R-B|ƒ8>
;:8/}
•Hlh#q ‚ •Hlh#q ‚ •Hlh#q ‚
Sinh viên : Lê Th Trang Lp : K4CĐ- KTA/ LK7
