Kế toán bán mặt hàng thực phẩm chức năng tại công ty cổ phần dược và công nghệ hóa sinh hà nội
Bạn đang xem bản rút gọn của tài liệu. Xem và tải ngay bản đầy đủ của tài liệu tại đây (428.65 KB, 72 trang )
!"#
!"#$%&
$ %&'( %&)*+,-(./(*+,
0%$12%34+5%)%6*7"./%6*7
!"#./89:0#;/.9,<
=,0%6>(30%+09
0%!5>(32?,@/'()*%0
#%6*7/89:0#;/9,A#?*%&
9" )1B:#,C <
4D*E0F!G0'/0%* +
;+ .GG)H90/
IJ) <=,0F%&)K-(./?,9/
//->09, .%&"3C(
*<
Sinh viên:Trương Hoàng Nam
!
3LM<N 2A-/,.9,A#?*%&9
" )
O(M<N P'(+*.9,+
MQNRSMQNT
UVV)!QN WV>IGF
UVV)!QM 3L-/,A'(.X9,
UVV)!QR 3L-/,/
UVV)!QT 3L0)AY1Y
UVV)!QZ 3L0)AY1SA/Y
UVV)!Q[ 3L0)AY1\)AY
UVV)!Q] 3L0)AY1\Y
UVV)!Q^ 1 3/08_`)!QNQQ^^ZQTZa
UVV)!Qb U`U2Q]NNa
UVV)!NQ UF`UcQ^[^a
UVV)!NN 1 3/08_`)!QNQQ^^T^TMa
UVV)!NM UF`UcQ^[Ta
UVV)!NR U`U2Q]Q]a
UVV)!NT U`UXQQ[^a
UVV)!NZ 2d
UVV)!N[ X\)AQN
UVV)!N] X\)AQM
UVV)!N^ X\)AQR
UVV)!Nb X\)AQT
UVV)!MQ X\)AQZ
UVV)!MN X\)AQ[
UVV)!MM X\)AQ]
UVV)!MR A/2PNZ[
UVV)!MT A/2PZNN
UVV)!MZ A/2P[RM
UVV)!M[ A/2P[TM
"#$$%$
XU XA#?
@2@2 @/08_
WB W"#
2P 2(
O2X Oe
OX2X O//e
U2 U
UX U
Uc UF
UB U#
@2 @/08
$P $?f
2P 20f
g @e
&'('!
)*(+!,"-.#$/001
$2//3&$)4*
5*5*67898:;<=>?@A@:B?:@?C:DE
+,+,+)%"-.,
X//"%&0e*7LY@/0/e*"#
%3+20%$+h2%34+F-(_MQNMYY@/0/
*"#%3+I\20%$+h2%34+F-(_
MQNRY*i/Y#jkk<Y
jO/>!E.+)(F
*.W"#<1, //-/>!E.'/
0?>,!.W"#,/!.W
"#:,KeF/%*"#-/
/%&(C%36/08(D',
80&#L:,/08/%&"<B%,-/
;'/00AJW"#/"/08
/<
ljm-)!C-/)(#n/
CF#*8V/-L(#V#e/
-/` a<!C-/%&01/3`@2@2a1/3-/
D0/\/ '6"-/D/(J
%%-/<
jm/!F.)!/
`L(#e#>-A/-/00fS!6*
"#%3+aD/)(#nV*8V
`!6*"#)(F*8Va%&/8V/(
/%&e/!/8'(*0f<
lj
SXF%3+jm(CW"#(0\D
/%*"%`)(#n
/*8Va6!%&6(--/)H*-
(F%3+0&#L-/D
-/<
S1-/0(+jm)!)(#n/W"#/8V
%-8/0(+*#+/C"0&#L
%jo#nF)',/.+<
S@(/-/jm/((0\%&W"#`--/aF#
/D-"0/(0/3*-/-8o
#nF9:',/D9:+0&#L
<
SXF/jm(C%-/(0\%*
%/C0%6+&#L<2E,\*
"#)H +-/8p/%q%<
+,+,/,012345565789:.
!"
;*<<
rU%3-/-9/jO/-9 "-//
38%3+/D-//38)(F#V)(F<
$D-"."#V, %,%*E/08.
%"?,.<1", -/-9)jO/-9'
-/-9,s<
SO/-9'jm#%3 %&#*
"#6F-/<O/-9' M)j
• O/-9#%30#jP/+
.*"#<1 %&/8V-%&
3<
• O/-9#%3,jW"#&#L6/
0L_&#L,/+8',
80&#L<200%&#, FI.*
"#,/ 7',C)qJ.
*"#<2/8-/-%&L
/DF#/*"#<
SO/-9,sj1 %&-/+,9'
#.*"#<O/-9,s /)j
• @,-jW"#)0#+*".-
+%-/<+*"-.-/
CDF#&/%&/V<
• @tjW00%&#,K)!L%&\"#
V96F#D/<
rU%3-/d/L/)j
• O/dC0#j2,>-/0#C.
//<1,-/>-/F,
#C#C.'u<$L/L'?,/8)!
%&-/00,#-//-/<
• O/dC#0jm-/0 /0"#V
C.%"#V%<
• O/d#VVj2,/hF,/
-eCeC/C<B>Ce
C#/3-/C./<
• O/0(0( #j2,%%&0(C
C?)!C/-/9%;q%
(*0(<
rU%3-/+j@t+-/,t/
-/0 *"#%3+3)q+t/
3)q,0#-/<O+t)H0#-/
/C%&%qL+<!,/3)q+
t7',C)qJ.*"#*"#%&
3)q+t/C,F#/D9-/C)!
-/%&*"#6F',C)qJC)!,<
;*<!,
SU%3/0#<
U%3/0##%3/',C)qJC
C")H%&,\%)%-/,)',C)qJ
/-8,<2/0# -vCD>#)oD
-v/`-/#%3Aaq,)
./GC6).C"<
SU%3/0(<
U%3/0(#%3/',C)qJC
C")H%&,)()6,',C
)qJC/*(9&#(/<B&#(
?%&+/'(e\!%&#(o#
\?/<w,). C" (
/C9<
#$%&'(")
FGH8I8;<J876
x(C)!%&F%&/08-/0jB'(?#(G
-G%&*"#?*D "'(<U(/8%&
%6./D 8#q0#+*,
,%6*D/<@:#/'( #
/+V/%0/',8:G8#0
*<
x(C/jOL#*yJe)//<$>,
9"'0h0'/0-/;I/+#(>,
*e)//#E\D \#%3
-/\8*<x(C/(:#/'(
*yG-G%&)-./(\ e)//+#E&#
6\f\+<
x("CjOL+&(_0(&C
#%3-/<
FD;KLC=>?@A@:
$/#8#J,?0/-/#("!
J"V)j
@o#?,.8#)-`#zFa.\+D
0(D)!%&/08 0A)!0\D\
8-/\#%3-/<
2*y#(//)/DH'/0-/o#8#?,
.(#e<2#C-/9'*-//
e/<
c/8e/?,.8#/+*#e.\+
.*"#0f+/<
XF#9e/8#0?,.C-/
.\+ #VV+'(*"#<m#-//
,?'(<
5*M*NO8::HP8=>?@A@:
+,/,+,=51>?5.'$!
l2n/QNj{8QR8:| ],G3
-(jX3)q*Le+V/!#E&#F'/0h0h
,<20 J,G#!/-/j
B,G3)q*Lejh"#Ve.*"#
'*#e#(%&)A/#/)9
_DCD%3%3C<
B,G#E&#j="*#e#(#E<P
(*#((#e%3 '
"+0* <X#e%36* L#e.f
+0*#e.f0%6D#e#(0(%'
*.f <
B,G0hjW#K%& -v
GGC(_%&&e;#e#(%&
-vC(_#/)#e<
l2n/)!QMj1L*+, +,/01
Xn!)!QMS{1L|',8%6*7/,G
#%3#/#/L-Lj/8/08/L
#e(/08L#E/08?
"%&#%3#/#e/08L3)q)A/
#-//e<
w>,#+.CKJ
* '9//-/<
B*'0hF '/-/ /#%3
#/#/8/08./F<X %,"#V
+/9%&0/-/e+//!
F-/<W /#%3#/#e/FLC
)?
2n, T#%3#/#/8/FLj
SU%3#/#e/e*%&/#*V!6*"# e
+DDDA8*"%&<
SU%3#/#-'>',C/08.\+L%&e
/080-.\+L%3?f/08\+
L%&D)(F0f<@/080- %&e
fD}#9C#V.
*"#<
@/F
38
-'>
~
@/)(F.
)(#nL?f r
@/)(F.
)(#n#0f
!%&#nL
?f
r
!%&#n#
0f
SU%3#/##0%6F0%6/#*V*0(8L
%&0%6D)(F0%6%&F0%6L;+!
fL%&D)(F?!f<2#%3#/#
,/08F%&e/.9#q?
fD??f/08.L%&e/.#q
!fD?!f;L<
SU%3#/##)F0%6/#*V*%0(8L
%&)D)(F)%&F0%6L;+!f
L%&D)(F0%6 <2#%3#/#,/08
F%&e/.9#)D?)E/08.
L%&e/.#?fD??f;L
<
208/!.F;-!(#e?#(#>
-A#e F-/9j
20q)q08/#e.Fe%&
/A&#+/808/!.F<X#e-/
#e'(*"#%&#ef0f#&#
%&-)H,-/<2,/8e/
'(-//*"# f)(F***-/
0fF# #>-A/#e,-/9j
X#e
#>-A
F
~
X#e
#>-!
?
r
X#e
#/)
0
208/
.
F
@/.
;?
r
208/.
#
0
X#e-/
`#e
xmWBa#>
-A
-/a
~
X#e-/
`#exmWBa
#>-A
?
r
X#e-/
`#exmWBa
#>-A
#/)0
208/
!.
-/
00
208/!.
;?
r
208/!.
#0
e%&08/!F-/#e-/#e
'(*"#.)!-//A&#+e08/!
-/
208/!
-/
~
208/!
F-/
r
X#e-/#e
xmWB.)!-/
@/-//.*"#%3+%&/8/I
J%%-/%&0 3D&#L<@/-/
.*"#%&/80,G#((-(-EG#%&/
!#e-I0L(-(*"# %&(&
8<20,G /-/ %&/8%)j
@/-/~@/r2D)!%3+
2D)!%3+~@/2•"pD)!%3
+
20 D)!%3+("J-//
/v-EG##e#*"#<
2/6/#*V*"#/#*V#%3#/#
e@2@2#%3#/#0#/090/
-L(@2@2<X;*"#e@2@2#%3#/#
F0\/090/9-L@2@2<
Xn',8%6*7/,G#%3#/#/<
Xn,/#*V0/(*#/#/)\/
*8"#V)j
SO/jO/)(#n*W"#)(F0-//<
SXF#*8Vj2"9"(&#L0
DCf/<
S2CC-(',CA&%&<
Xn',8*-/K%&(ZC
")j
W"#,#?60.0&eGC6',C)q
J)(#nD %€
W"#9;GJ',C'( %%)qJ
D',C)/ €
W%&/8%3!GG€
W"#%&D)H%&&e\*8-/€
c/8%&#e'*8-/<
O+ W"##(/8,#?60.0
&eGC6',C)qJ %0\0%&#
V<20?/0%&#,#?60.00E6
,&eGC6',C)qJ&##/#D',C
)/ %<
B*"#K;#(8#?I0.0GC6',C)q
J "-/%&/8*%&<=e*V
*"#;GJF,C',C)qJ K(-()H
%&./(/
W-/%&K(-(*"#%&
&e\*8
W#e'6E*8#(%&L
,G#E&#<
5*M*M*.>?@A@:S?>TN=>?@D*
02)34"
2E,#%3-//"#V-/)t
*V/\)j
S1 3-/9%`47)!QM@2@2zRmmaj1 3-/
_/8*%0 3-/9#(/@2@2<
1 3,*E/3)q*!%&#@2@2
#%3#/#0#VD-"%&#RjmN%
!mM/mR.<
S1 3@/08_`47)!QN@2P2zRmmaj1 3/08_
_%-/*/8@2@2?0<1 3
@2@2*E/*"#)(F*!%&#
@2@2#%3#/#F0\<1 3,%&#RjmN
%!mM/mR..VF
d0L,#;/+/<
1 3@2@2 M+7j1 3@2@2DE7*E)!
DE%jO%"""%6€1 3@2@27',8
.Oe€X/\DEj2-%"o/,-,o)A)!o
o/0/\DE,/ @2@2<
SUF`47)!QMz=2ajWE*yDH)!%&
F<UF%&#RjmN%!mM
/mR.Jd0L#;/_
+/<
SUF,-`47)!QRz=2aj2*y)!%&
*,\,6///+<U,
%&#RjmN%!mM%,
mR.Jd0L#;/_)A/<
SU`47)!QNz22kOOajm\*-/
//`-vCDa<U%&#RjmN
%!mM%CmR_)A/<
SU`47)!QMz22kOOaj\/#e#/)
0'/0*.*"#<U%&#R%#
<
B0; /\/%j
SO(-/d
S1 3%6#e,
S1 3--!*• 0'/0-/
S1&#L6/
SX/\#(//
S@F,-/&-/ .>
5)34"',8)!NZkMQQ[kx$SO2X,
MQkQRkMQQ[.Oe<
20'/0-//.,)t*V/()j2PNZ[
2PNZ]2PZMN2PZRN2PZRM2P[RM
U$.V55W?C8A@:;8:XEOY;K
2(,*E#(/A)!*-/F#*8
VW"#"/((*.W"#0
f/.+)(F*<
rPF2PZNN<
SOB&j!#(#`VD-"F#n/
08_Se#%3#/#0#ae*)!-/0f<
!F%3+(/-/*.-/-80(
+,0\*<
P,)!*?CV<
SOX j2A)!*-/F#*8V#/)
0f<
2PZNN!f9 )!*% /2PF#)j
2PZNN<N<W-//
2PZNN<M<W-//#n
2PZNN<R<WF#*8V
2PZNN<T<W0&F#0&/
U$.Z[MW\@;]:A@^
2(,%&)t*V#(/08/.)!)(#n
*8V%&/8V
PF/(
OB&jSU(//!.)(#n V0f
S!0e#"*#;(/L_,3_
0%6
S208/)(#n VF/)0\/>-L%
OX jSP,08/!.)(#n ‚V0f
/8'(
S1#"*#;(/L._,F#3
_0%6
S208/!. )(#n‚V0f%-8/
0(+
2([RM9 )!*%<
B0;)t*V/(jNNNNNMNRNNR^^NRR<<<<<<<<
6/789
ƒ<W"#+/L#%3#/#%,
:!1);/;/<!-=!!>4
N<U%3-/-9 j
P/-/-9'
lP/"#V-/-90#/<
SP-/#n _ 3@2@2/_C
DCt>#(///. L
_*-/@2@2#(#<
SX_#F/_/![RM/F
L( #n<
SB --„e/0//-/--
-B&2PNNNNNMNRN#(//F.--
-X 2PNZR@2@2?0.--2PRRR`RRRNNa<
lP/"#V-/-9t/
SX_UcP#(//08.-//_
t-/`2PNZ]aL( #n`2PNZ[2PNZZa
SB --„6 t-/e/008/.--
%&#(/-B&2PNR^`NR^^a/F<= 2PNZR<
SX/#e#/)0'/0t-/j
B*"#8#(/#e-/2P[TN
B#et-8%*"#0(#(/
B&2PNR^^A/ @2@2
SPt-/%&/8VjX_ 3@2@2#(
/*-//_CDCt>,)!#(
//-/ @2@2L_W-/
`2PZNNa/%_@2@2?0<
P/-:/,/!j_/!-/L
(t-/<
P/"#V-/-9,s
lP/"#V-/-9,s,-
SX_ 3@2@2/\/.//
_*-/_@2@2?0L_CD
Ct>#(./<
S$L/_ 3@2@2`D 3-/a*
F###(//08!-/2P[RM/%
@2@2#(/@2@22PNRR(CDCt>
#(./<
lP/"#V-/-9,st
SP*"#) ,s-//_
3@2@2`D 3-/a*F##t-/
/_t-/`2PNZ]a/08% _
@2@2?<
SPt-/%&/8V/_CDCt
>#(./L_*@2@2?
0<
S$L/#(/08/!2P[RM(t-/<
X/0%&##/)0-/
SP#/)/(F%3+(/-//
#(/B&2PZMN2PZRM2P@2@2?0`2PRRRNa 2P
CDCt>,#(/<
S$!6-/-80(+#(/*.-/-80(+%3
%F%3(/-/<B%)!-80(+3
8,C##(/2PNZ[%C##(/
2Pj@/!.-/-80(+
SX!f,(F%3+(/-/-/
-80(+/8*?
SXF/jP/ #/)(F/
/0%6+0&#L/#(/)!F
/%&%q2P#ee`2P[RZa#(/)!C
2PNNNNNM
S20%&#/\0'/0-/
20%&#t-/#/) %/8%&
,>/K#(/*)!C-F#
//08 #(/2PNR^N
20%&##/)\%/8,>/K#(/
* 3-F#//08\/
#(/2PRR^N
M<P/"#V-/d
S1,D8f%&-(-/ .*8
//8/-/%@2@2?0. V<
S20%&#)!C*8##E*)!-/0
/_2PNNNNNMNNR
S20%&#)!C*8#I3*)!0-(
-/d *8V*8#(-L%/#(/)!C
2PNR^^
S20%&#)!C*8#63*)!0-(
-/d *8V(\%&+/#/.*
"#`2P]NNa
R<P/"#V-/+
P/q38+
SP38 3)q+jX_#F
/_t-/( #nD2PNNNNNMNRN
`Bs3)q+a#(/@2@2?<
SB#/)/(#e0':0t+j
B*"#8#(/#e-/`2P[TNa
`2PNRRa
B*"#3)q+#(/2PNR^^
SP%&-(/-/+t*3)q+#
/\//#(/*L+*
->-/+#eL#(/2P[TN@2@2?
`2PNRRa
c/8/!.)!t+/8V<
P/q38-/+
SP *3)q+,_--(
B&2PQQRj208/ +
SP-/%& /#(/*L%&
S$L/jX 2PQQRj208/ +V
SP/C-+/(CDDCt
><
T<P/-/0( #/0%&#F/%&-/
P/-/0( #
P+/-/0( #*%&/-/,
`D/-/9%a@2@2e0/-/0(,#?"
J-/0( #`-v/0(,0( #a6/-/,h*
-/0( #%&+/*0%6<$8fC
/#(/#?.\f*+e
SPF-///*-/
/-/0(,% 0( ##(/2PRR^]
SP//8/! -/0( #
S$8f&./j#(/)!CC\L
0( #\f*+e`2PZNZa
20%&#F 0(%3/->
20%&#,%&+/%V 0-%
*-/-/8/!-/
20%&#F-/ 0AF, /
S1 F0AF, /E+E/`0AE
-(Fa/7# 3#(/A%9
*<
S1 F0AF, /+//`0A9E
-(Fa<B380%60L60() %
8L/08/!.)!F0A<B38
0%60L6) %-/8/#(/*
/08&#.)!0A<$L/#(//
!.)!F0A<P/#(//&#.
C/% @2@2<
P *E-9#VVVe*-D
'(/0(%q%/7# 3@2@2
*/!_#e%3('u<P/
#(//!.F*E<
cF #n#VVVe,+jm# 3@2@2
0 3/.)(#n E+D%3%3+
#/)/+,`*0/-/a<
-<W"#e@2@2#%3#/#0#
P/"#V-/%3V%!6*"#e@2@2
#%3#/#F0\<B% )!/%)j
SW-/02PZNN*/-/-L
@2@2?0<
SP9#(/@2@2?`2PNRRa?0`2PRRRNa
SX/#e#/)0#%3#/#,C-L@2@2?
D?0<
O<W"#+/L#%3#/#8f<
20#%3#/#+/V !6/"#V
*/0%&#(0t*F/‚.
#%3#/#8f%3+/-/q/*"#
%3++/L#%3#/#%,<1
#%3#/#,K/q-://8/!-/0<
1+//!. V#%3#/#8fj
S$?f*/,08/!.LL
'?,t-/%%V2P[NN<
S20f*/"#V'_ %&#(
/-&2P[NN{4{
SX!f_'( L/#(/08/
L!f2P[NN<
S$L/8,08/!. V
0f2P[RM<
?@A)
2fC"'9D+)(F*,?
'(0"#V/-/C"0-8-8ue
/t9.W"#h)A)//
#E&#<$!6}A//)A)/)t*V0
/-/5/<X //)j
B572C(
$D0%3-(./Bj2F(/"#V
e#/)C#(%&)AB0h>)AB
0#/)*`8(
/a."#V < F,)!"0/)ABAX/\
"#V#/)<3L0)A`UVV)!QMa
B572C(D@A0
$D0%3-(./BSAX/jX/"#V
e#/)%&&#o#0*
`(/a0E',)A/A&#*,F)ABS
AX/<X_)ABSAX//\/DO(A
&#\/E+<3L0)A`UVV)!QRa
B57223A
$D0%3-(./X\)AjX_0#)A
/A&#{X\)A|<=")A/A&#-Lj
S@00A$_X\)A<
S@*0AX/<
X\)A*/#03)q\\/DO(
2A&#\/E+ E*<
X\)A%&/)!"V0\/D(_`
)!0A$_X\)Aa \/e„#(
%&/0%q*,"0%6)A/<
3L0)A`UVV)!QTa
B572C(2
S2#&#"!//"#V#/)-X ./
("#>e/"#V/(!
B&<
SP&#DH"o#/"#V#/)0
6""!//"#V*`(a<
SP�"+/A+/0E
)A/0E'/0o#<
St*V/7)A)…/'"!(K'(
e#-//e<
3L0)A`UVV)!QZa
B572)$E1
$D0%3-(.1/0/,e9"/
%&"%30#?C/0/,e<U?C
/%&,G.0-!/D
&#//',80>,<U?C/98?,.
',0)A/%#(%&?,.)A/-//e
',8<
3L0)A`UVV)!Q[a
)*$_$24.#$/001
$_&`ab$4c$Gd&')e
"1c3f1g
M*5*$h:J8Cii;jk:]lBjm:T>=>?@A@:
OjnEQol:phEIOjn;l::DqCrN
/,+,+@65!A*;l::DqCrN
&0FEA!%-GFH3,
sD8l:pW
$HTIpTLWX†B@2‡XˆU1‰BWŠ‹X=ŒX†B@B@1•1Žƒ•B11ŒB••
$H:C?OY;>At:>:W1ƒB‘•U1ƒ’4ƒX“”2•Xƒm•O•‘m‘@•Xƒm
X1“4•Xƒm2“X1B‘m‘@‡–‘•B22‘XPX‘4Uƒ4‡
YCuW!ZbU!P4U%P4xO$2U!1B="
B
vr]8>WQNQN^RZMbN
—-)j#jkk#0<k
C7W)˜Zb™,<<
$Wwx*[y[zVMz[U{CWwx*[y[xVMz[
|8plW
Sx,9!j=!C"M<TQQ<QQQ<QQQL`1K-!0_0"La<
Sx,9jN^%
::<=O?CW
2\,#,X9,+0/še)j
S(F#n_u#n
SP*/+#n_u#n<
B9,;9)!+#n_#VV/
!Id*"#!/
P}:~D;KW
