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+,-%4-/(0:J-?'?5
-K'?0'( @
Sinh viên: Nguyn Th Thanh Nga Lp: 52KT3
Bo co thc tp tt nghip Ngnh: K ton
 ?.4 @
 ?(. @
  ?'00%D(.)@
  +9I:L;..K014)@
   +9I:L;?'6:=%4)H
 )?9.3@
)?5-K'?0.4
3H
)?!B.!B012(3H
)?!B.3H
) ?!B012(MM
) ?5-K'?0.H@
M&N)'*
%'%()%*+",

"-*$."/3333333333333333333333333333333333333333333333333333333333333333333O@
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4PHM
)Q-%HM
) *:;-%'R&H7
) A/9'?KS'?.5-K
'?0.4PHT
!
%$:
Sinh viên: Nguyn Th Thanh Nga Lp: 52KT3
Bo co thc tp tt nghip Ngnh: K ton
1:KP'Q
C+8C/-U0K
8*CC8%V4
!<!
8A!<8:=%4
WXWY(Z
C+[8[8CS-=K#
<!+B-
GCWCG0%5\/
GC]8G0%?
GC8*G0%6
8F!+809-K
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88'0
X8X
<W<?56'
<*<?N'
<8<?'?
FXFE(&

GCG
^<^#_
`X*012(
Sinh viên: Nguyn Th Thanh Nga Lp: 52KT3
Bo co thc tp tt nghip Ngnh: K ton
1:K/MR
CaF=-U%./%0123
C aF=-U%./%'?@
C)aF=-UZ'?P"*N'23
1:K-
G0a?0'(?.K-#% @ @ )
G0 a8%/96T
G0)aX%&"DE(&)
G03aX%&'?E(&H
G9 aCS-=K#@b@b @) )
G9  a<?@b@b @) 3
G9 )aCS-=K# )b@b @) M
G9 3aF?X.A-cd%eFAfF* @g
.S5@$H%h@b @) H
G9 MaG0;?.@b @) 7
G9 Ha8BN'2@b @) T
G9 7aFX.@b @) >
G9 TaCS-=[8[8..K014b@b @))
G9 >a<?N'..K014b@b @))
G9 @aF?C..K014!61:-EiX`53jG`ik3
@b @)))
G9 a<?'?@))
G9  a8BN'2@b @))3
G9 )aFC..K014@b @))M
G9 3aF?!?'6:=%4A-cd%eFAfF* @

g.S5@$H%h@b @))7
G9 Ma8BN'2@b @))T
G9 HaF!?'6:=%4@b @))>
Sinh viên: Nguyn Th Thanh Nga Lp: 52KT3
Bo co thc tp tt nghip Ngnh: K ton
G9 7a<?56'@b@b @)3
G9 Ta<?56' )b@b @)3
G9 >aF?9.A-cd%eFAfF* @g.S
5@$H%h@b @)3)
G9  @a8BN'2@b @)33
G9  aF9.@b @)3M
G9  aCS-=K# Mb@b @)37
G9  )a<? Mb@b @)3T
G9  3aG0Y.1:='0BP1:=@#%
@) 3>
G9  MaG01:=@b @)M@
G9  HaG0B/<!+$GCWC$GC]8$GC8*@b @)M
G9  7aG0BY.'68F!+@b @)M
G9  Ta8BN'2@b @)M)
G9  >aFB.@b @)M3
G9 )@aCS-=K# 7b@b @)MH
G9 )a<? 7b@b @)M7
G9 ) a8BN'2@b @)MT
G9 ))aFB012(@b @)M>
G9 )3a<?'?@ H
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Sinh viên: Nguyn Th Thanh Nga Lp: 52KT3
Bo co thc tp tt nghip Ngnh: K ton
:L,
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(D'.e9-?'-:;9$0-0%.0N-=
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V.p-'??-:;1Z012
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I121N'?%P%-\p$P%-\1Zp-au
Sinh viên: Nguyn Th Thanh Nga Lp: 52KT3
Bo co thc tp tt nghip Ngnh: K ton
 !ud
-.ZN9%
 */(d-1L%J-'?1NU%):=a
!:=va[I'(
!:=vva8Z4'?.5-K'?0.4
!
!:=vvva+$'?K'?.5-K
'?0.4
Sinh viên: Nguyn Th Thanh Nga Lp: 52KT3
Bo co thc tp tt nghip Trang 1 Ngnh: K ton
M&0$'1$"
D3D3 8S<T=SUVWXY67U>XZ[8\6[8SUU]<^6XY67678_.[4`<
"#"#"# $%%&'
!
k 8d(a*)b@)b @$FJ'?4-:8C*/?
-K9 MMb+kFCX8-d!5Y(Z:=
%4A4Xw!
8d?^ aY67U>XZ[8\6[8SUU]<^6XY67678_.[4`<
8d?i a.[4`<a4<6U/U4Xb4c[;6>
8d(K a."/
k 8&JB(-,4C*/$S-Kx1aF9H7 
8$<:L`d$NC+$C*/
k `4(a!
k [6O-#'2'(aF9@@ @MT >My-#'2aTb@b @@
k A\9?a@@ @MT >M
k %(g991-/(ha

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^9a M77@@@@@@@^*+
^9!FCa >H @@@@@@^*+
z^9-11)M@@@@@@@@@^*+
z891-/g.U%0ha MM:L
k !S a
z!%4+*{aF9MG?^#+y<:L!B
[yN8dy8<+*{
z!%%48<CU!BAaF97-:L9 !:W+
8yN)y8<CU!BA
80=@#%$G1\-4N./
Yd-\-:SV.:I:;/
*#% @@ $!-:;1NIdp.-1!!
WY(Z8:=%4A4Xw!4-/B1rZ'
Sinh viên: Nguyn Th Thanh Nga Lp: 52KT3
Bo co thc tp tt nghip Trang 2 Ngnh: K ton
(?.K-(Y(&$(K&'4$-:'
(.6-/0
*-1N-\5|?:=%4$%J/K:L
-\JV(%41rZ'(?.K
-(Y(&$6K:L0:I
`d?#% @@3 @@Ma^IU9{S$-\%J/'
(1N}*ZGI=J4N!6=J
4NC+^I""dM@@Z'd=J-\-:;
9C*/!|("'eP/-U
*#% @@7a!-C+8-\S9$1N-=K
d1!8:6?'?~+:5Y(ZC4-/
1rZ-:'(.6-/0C$-'
(Z_:=%4'-K4N[69•
9C*/

*#% @a!!WY(Z8:=%4A4XwB
"-:;-d!!<!$-(6%/
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Sinh viên: Nguyn Th Thanh Nga Lp: 52KT3
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Sinh viên: Nguyn Th Thanh Nga Lp: 52KT3
Bo co thc tp tt nghip Trang 4 Ngnh: K ton
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• -).*/&';<.='>
Jr<8j<is67XZiY67a1=?-K6!$U%60
-S.?$pB6%}#%%/1+4/-U-
?-KV6--:;`N+1!-K+4/-U
-.B#%!B
#%?P$.%„%$.\%dC/-U0K$d
Sinh viên: Nguyn Th Thanh Nga Lp: 52KT3
Bo co thc tp tt nghip Trang 5 Ngnh: K ton
G%!
kj<is67T=d6U]9a(+4/-U-.$1=0126
!$SY(!-?-K%p6-1d
-?1;!$DV6-/q%+4/-U
-C/-U0KV_-K:I?1:;'?44-/0
56'(#%$x-4%4-/!
G-!
k;6b<^c`4SU&(+4/-U-.$S%&'%4-/
B!$%Y6?-/4$'?$
$?/./!$q%-KGB#%$.
+4/-U-BB5$Z$;G
B!
kZ677<ScihXaS%&"Z?-KDBdN
-?-K1d-?4-/ƒ"
Z'?4:='(.?/./
ƒ.d4-S_1:L-4(YS?
-K':.%$.\%Yd$1:L-"-K%
-./4-/'(
J"8tUZ677<ScihX[8uU]SX8b<68v4;68aK%:I8%

-94-/'(!S%&1N'?
4'(x-4-Z?_'(
P8%-9 G…'KL'?0$4-/
'(8%-9
J"8tUZ677<ScihX[8SUU]<^6XY67678_a1:LZ?-_'s
NS%d"d"'sN$K
%:I8%-9%,'sN056%0
56$4-/
J"8tUZ677<ScihXU5<X8w68UZ678x[a!K%:I8[%-9
4-/B$0K/./!x-4-Z?<_8
Bk?Z?2$H$#%-|?-/|8
%-9R%RU9$(!!x-4<_
Sinh viên: Nguyn Th Thanh Nga Lp: 52KT3
Bo co thc tp tt nghip Trang 6 Ngnh: K ton
CBk*YZZ012BUY1Z

k"8y67b<68v4;68a8%%:$:6G1\-4-K:I
?1:;'('?4'((4R4
*d"K:L$%'?%:=$=/'(
P:I%I$%J/K:L.$"-
$;YBK:L$0$'&&%&
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J"8y67bzU8={Ua8":I(l$'%01261:;0q%$
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:I-%I$%I%K:LS$-4dV0q%
:;/

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Sinh viên: Nguyn Th Thanh Nga Lp: 52KT3
Bo co thc tp tt nghip Trang 7 Ngnh: K ton
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Sinh viên: Nguyn Th Thanh Nga Lp: 52KT3
Bo co thc tp tt nghip Trang 10 Ngnh: K ton
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Sinh viên: Nguyn Th Thanh Nga Lp: 52KT3
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Bo co thc tp tt nghip Trang 11 Ngnh: K ton
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91$4&'?-Z9'?
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[%+9'-:;d8Z1:V91$$.
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?$?$%$O%,$O'0‚['?
?%,$EY--9?I;KL
'0'-|?-/$dR8Z
(KIY8Z('?:J%&
k8‡T=za!S%&012%,$#""D
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L$--$B5#$0%9_U4s!6
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-x9.t$D-SV?-KB;4-/'
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.'00%D([O'?;
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BP1:=./Yd:GC]8$GCWC$GC8*$<!+
8P(†s1:=$:J`N.'?
Sinh viên: Nguyn Th Thanh Nga Lp: 52KT3
Bo co thc tp tt nghip Trang 12 Ngnh: K ton
"#2#+# <!('(/
k!?-/'?(&41P?-K9Mb @@Hb+kG8!

@b@)b @@HG/Bƒ
k*d-/'?.R-D@b@'?|)b (:=1K
#%ƒ
k+UE(&a^*%-Ug^*+h:=-4
PŒ4L-%ƒ
k<:=4U'a:='d':L5dƒ
k<:=B56.4a:=*N:I56
:Iƒ
k<:='68F!+a:=-:L‰ƒ
k<:=B?^i8P:='6Dƒ
k<:=4?U'a:=‡ƒ
kC"'?a*N'2
"#2#2# GB
"#2#2#"# -;!H(/>
!"DE(&1./"DP?-KMb @@Hb+kG8!
(G/B.%/9"D(1N-&&d
012(X:I-Y1(%&%/9"D-:;E(&a
d67D3B&I'*/-;!H(/
/ ‹Œ /#$
•Ž
•U
l=jX
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v‘6
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Sinh viên: Nguyn Th Thanh Nga Lp: 52KT3
Bo co thc tp tt nghip Trang 13 Ngnh: K ton
 <?N' @k^8 5
<?56' @ k^8 5
) Gd.0'%'d @Mk^8 5

3 G0Y.&$(&& @7k^8 5
’<W6
 <? @k88 5
<? @ k88 5
) Gd1 @Hk88 5
3
G0'%'dsg(o
^*Xh
@Tk88 5
M G0'd @>k88 5
’<W6Š„g67
 G06% @k`+8` 5
G01:= @ k`+8` 5
)
G0Y.1:=
'0BP1:=
k`+8` 5
'’5<`d6Xhi968
 Gd.0N8F!+ @k8F!+ 5
Gd.0128F!+ @ k8F!+ 5
) Gd.0'%'d8F!+ @Mk8F!+ 5
3
G0BY.'6
8F!+
@Hk8F!+ 5
'’8ƒ67U“b8SX
 C-=[K# @[88k)`` 5

G0'd%%
'S-=

@3b[8[8 5
"#2#2#+# ?!H(/>
C9'0'?(&96I9
'0'?(.P?-KMb @@Hb+kG8!G/
B$-:;?Pd012a
k 8a8%,ƒ 
k 8 a8EY$-:;?PYa
z8 a*Y8A!<!:=^*%
z8 a*Y8A!<•!Y‚
k 8)a<0'8))a<00:L.a-:;
?PD-9:;'6
k 8))a8?[8[8-:;'6Dƒk8)))a8?[8[80/ƒ
Sinh viên: Nguyn Th Thanh Nga Lp: 52KT3
Bo co thc tp tt nghip Trang 14 Ngnh: K ton
k 8MHaCSƒ k8MaX.ƒ
k 8M a!?'6:=%4ƒ k8M)aC..K014ƒ
k 8H) a[9.ƒ 
k 8H3a!B.ƒ 
k 8H3 a!B012(ƒ
k 83 a`;N:Y9ƒ
k 8>aW-K'?0'(‚
"#2#2#2# 8!H(/>
!'?P"
*N'28Z-:;'=-Ua
m68D3B&89:%J!K%-1L7
[|a
[
[9
Sinh viên: Nguyn Th Thanh Nga Lp: 52KT3
F$‡'?

?
G0;
?
!"D'?
FN'2
F
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9
Bo co thc tp tt nghip Trang 15 Ngnh: K ton
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*!
g hF-S#"d91-\d*!-P
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$‡'‚h
g3h!9$92$9#%$B9*;$9!S
9(:D'0-=KE(&d!$?
gMh!#"!1N.0Y-99F'-9?91V
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Sinh viên: Nguyn Th Thanh Nga Lp: 52KT3