Kế toán doanh thu,chi phí và xác định kết quả kinh doanh” tại công ty cổ phần xuất nhập khẩu nông sản thực phẩm Cà Mau



             !"  #$  " %&  '()(*+,-  ./  %&
)+(-(*+,-01.2%%$&3.45.6 #$&.
7 .4 8
91:;%1.!<=&<>?@$A
BC$=DC1<%E $FG10:<%E $H8<16$&I
J$BKLM/N!O M/.2P.4$
01P=&!%OQRS DTU$&4.PV
/W1ID#$X.Y01ZY$&3
.47 1[8
<1!3OQR8\.2OQR01
!/5%5UVX/ZX]Q$5%5
!%^ V>D DZ?_`.Y$&3.45.a%
^
91:;%1b
SVTT: V YN NHI 


888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888
888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888
888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888
888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888
888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888
888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888
888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888
888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888
888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888
888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888
888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888
888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888

888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888
888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888
888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888
888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888
888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888
<%E $S%&8888888888888888888888c1*+,-
@d<e<fG<gJhGi<ej
kPQ#$ 
FBX3S.ZQA$H
SVTT: V YN NHI 


88888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888
88888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888
88888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888
88888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888
88888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888
88888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888
88888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888
88888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888
88888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888
88888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888
\ <Q 1`?A1.Y1 kY1D
, >aF,+1`H
* jl!A*$&3 /
) %!3D!3
m
]nD%o@Bp3#$ ./=&
F5.q15H
- [W5/#$

<%E $S%&88888888888888888c1*+,-
rdsrtuvw

xyr<zEg8888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888
e@{<fG<gJhGi<ej888888888888888888888888888888888888888888888888888888888888888888888888888888888888

e@{<fGrdsrt88888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888
SVTT: V YN NHI 

j|,rvrr}h~<•€<•j|@h‚ejBƒh•\z
i<jƒE<„EGh8888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888)
i<r}j…‚x†k‡sS<d<<h€trtx„E<•d<Bˆ
sd‡r<•€<•j|@h‚ejBƒh•\zi<jƒE<„
EGh8888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888)-
j|)„rej‰hŠ<h€t„8888888888888888888888888888888888888888888888888888m‹
88888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888
G\d<<d<z
,8,[[;D8888888888888888888888888888888888888888888888888888888888888888888888888888888888888888888
,8*/#$P.]Q c1*+,*K*+,)8888888888888888888888888888888
,8);./c1*+,)888888888888888888888888888888888888888888888888888888888888888888888
,8m/#$P.]Q c1*+,)88888888888888888888888888888888888888888
)8,;.%88888888888888888888888888888888888888888888888888888888888888888888888888888888888
)8*;./88888888888888888888888888888888888888888888888888888888888888888888888888888888888888
SVTT: V YN NHI !

G\d<<d<‰
[,8,\.n5]1&>W<=&<j@B\j<%E $888888888888888888888888888888888
[,8*\.n>W5]1&/888888888888888888888888888888888888888888888888888888888888888888888888
[,8)[p$;$&YW"D>888888888888888888888888888888888888888888888888888888888888
SVTT: V YN NHI !


 !
OV5/.>D;$D_7 4/%?$S1W.]P !4%
Z SQ!`V Q  13O!%J$/%&
%pAp% 1.2 >W1P/O
FŒsHS.4$%&.2.01pP4$]U•pOQ 8
B=&1$nPSY!%.W!V3[!
Q Zpa8kY.P.a1`..Z[.?$  &Z1]p%/#$
3$`1]DC1p%1]V.4$#$ 1%Q S=&
?#$ ;1./8E$1 pP$#$ AQ [=&
./1PS.Y1&/$SDWPS&/$$?$7 : ].Y".Z_
`V.Y1&/$7 1[.n$&1$.Y1.Y=&.P.apa
$ A/OŽ.!383P 
p%1].4$/&/$=Y l![!&.MlQ S=&
$C5/P.6._DYp;$Q%S1]V/P.Zp%
!D•Q`$n!!%D ap.YP.]7 =&/%
$pa[=!7 /Z A#$ 8.ZS1•Q =
Vp!p3#$[D:$AQ 1%5/$&
. 41c7 1[.Y.P.a$#$/ A83PW
:6/1P.Y.C& .]3$`!O1`.$Np%. Z pa
$SQ ?_15_=SDp$?/!%:"5]
/6%#$Z[:!4[[P.]
Q 7 Q 8".ZS.  #$&/.#$pXNa•1; 
$#$#$pXQ 7 Q SZY= %$6%
.?$8
L!&S/!%%V =/Q $S!%:
./#$Q Q 1PZ3p$=.o !O
1`.•1>W SapXSp%1DL=/$A
.15.6._!%.&8
SVTT: V YN NHI ,


[A&?1#$ 7 %/Z$!%=/
Q $S!%:./#$Q 8301.4%‘/Q 
$S!%:./#$Q ’P<=&<>?@$ABC$=
DC1<%E $.Yp%15!O11$[1“I
P.]P.!8#$[M4$D DZ1?&==
1!%.ZZX/.Y$&3.4.a%8
SVTT: V YN NHI *

!"# $%&'(!)*+&
,+-
"." /01231451617518791:66;<=50>?@5A6BC1D5EF61G9*1HE@5A
2I51J091HK7?ELA;<KMN0O7?E#
,8,8, 1@5A6<58P0@5A6B.
K 3<=&<=&<>j?@$ABC$=\jC1<%
E $8
K 3/ <GEGhG”r<hxh”Gxj”sh<•–ssh––
rEjs”—9@js”˜sr\s<B<sEjG€
K 3!/_G10:< E $
K Y$a=&
K `\L'™'xXBS™Sj<%E $
K kP+š‹+)-™+**'()-™+™m‹
K –G@+š‹+)-™+)*-
K Œ05\0›››8 10: 1 $818!
91 p:\œ!8!
K A&•%p\™,+)++++‹)
SVTT: V YN NHI )

K A&W.cXQ D,+)+™‹%&,'(,,(*++)DLB/
P.?$^<%E $8

K E2\$/*+++,+,mm*
,8,8* @5A6B*@5A2I51J091HK7?E
4;7 <=&@$AC$=DC1<%E $p%
<=&BQ =DC1E.a%pc1,''mSD $
%&.a &.>#$ 4$Q :!%WcQ 8c1*++mS
<=&/<=&xE!%/%>?Z 0
77 %O8
 <=&BQ  =DC1EF$] f& 
;;^EH.a%p0J$&/.D,'‹KJk(h%&
,š(+'(,''m7 <7f& ;;^EFc1,''š %
 ^<%E $!%Px3$H8
 %&,š(+m(,''™S<7f& ;;^E J$&/.
D*,-KJk(h!4!.>3!% &.>WcQ 7 <=&
BQ =DC1E%<=&:$AC$=
DC1E8
%&,-(+)(,''šS<7f& ;;^<%E $ J$&/.
D *,+KJk(<h .4$^!%5>D$J$&/ . D+*KJk(<h %&
+m(+,(,''šS#$&/..>3<=&:$AC$=DC1E
%<=&:$AC$=DC1<%E $8
%& )+(+š(,''‹S<=& :$AC$=DC1 <%E $
.a/p%1%!37 ><=&xE4  1 0
J$&/.D+)'(JkKkJ7 <7].nJ$><=&
xE4 18
SVTT: V YN NHI m

,8,8) C91D51Q?
%&,,(+-(*++mS]=!%jY== #$&/.
D,*+™(Jk(K<<A$<=&:$AC$=D
C1<%E $/%>?Z 8%&)+(+™(*++-S><=&x
E4 1Z#$&/..4$%%D:$A!%/5/p!4

><=&8%?MpP7 <=&:$AC$=DC1
>?Z 8
,8,8m EBK@R<51SO?51
K .4$p™™8+++8+++8+++.n %™8+++8+++>?
@ZWcD:$AQ %$žD:$AC$SD:$A
1o%=1.=SŸ.=S
K %4Q 
+ </5/Q %=DC18
+ //5/Q %=DC18
+ /:$AC$7&DS=DSC1Sp8
+ /C$%p$D:$A!%3$Q$8
+ BQ :cQ?$S1.1&S!p$:;&QS%=
3$QNS%C1=S!=F"$5!
!H8
+ $=n7&D8
+ <$3528
".T U0FEVWK:B6C01X00>?0@5A6B
,8*8, U0FE6C01X0VWK:BYEI5Z[
< A$  > W 7 <=&  .a   0   
$&/8<WcQ 3DL>W5]1&#$pX%Ÿ[%.P
SVTT: V YN NHI -

$#$8j;==$&31=S65]#$pXp$=%%
1!`.a 8
:0N\5A1<]98701<51:51#
K @</5/%:$AC$;%8k('™'xXBSj8™Sj
<%E $S^<%E $8
K <DL$=n7&D8k(B[k=S$&;S^<%E $
K • %
K @pO[8k($&O[Sj<%E $S^<%E $

K <<=&Pj8<E8k(,)‹šS/[k=Sj8-SJ8‹Sj8<E
@5A6B0O5
K <=&</5/7&D%B 8k(J$p],GSBZ1%B Sj8‹S
:2Px3$S^Px3$
SVTT: V YN NHI ™
^_
`
a*b
,
_ `
cd
e
 f
e
 f
(
 f
g
L
g
L*
g
*h*
*
g
h*
g
*_
d
,

&c`
,

i
-
$f
j-
k
^

al


.
e
 f

451"."#,UmnVWK:B6C01X0@5A6B*@5A2I51J091HK7?E
1<01o#
J$ ^.PSp2.P
J$ !`
,8*8* 1X05p5Aq51<]K8r0>?6s5AVW91G5
 
1) Hội đồng quản trị:
x%>W.2%p =&>?8].n#$#$&/.
/paY7 =&.n.4 OD:$A
Q !%.4$%=&#$[D:$A8].n#$$
1V!A.4p3#$ ./>.=SZ#$&4.4•o
W1.ojZ1.8
2) Tổng giám đốc:

].n#$5?$ Sp%.PQpX=&SZ
1!`.4$%P.]%%&7 =&S>W
#$&/.7 ].n#$!4!1`3$.4 8
3) Phó tổng giám đốc:
<^.P/%5]!A.4p3#$ ./D:$AS0Q“[
[Q 7 .!S!4Y1 $&3!p$.?$!%!%DC1
P SZ1$!4[[Q 8
 
BY1 Y1DP.]D:$AQ %7 =
&8
SVTT: V YN NHI š

 
1) Phòng kinh doanh xuất nhập khẩu:
K >W3W$:;&Q/paQ 5 n1/PQ%
P!%/P_PS !%1L]Q 
!%%O8
K k%1S QSX/a.n!%0Q“[[a
.n.2X/8
K @;&Q.4/PD:$AQ SS#$XSc1
K >W/PD:$AQ S0Q“!%;S
 11$p2.P=Q !%8
K 0Q“/.]D:$A7 :0/PD:$A7 <&8
2) Phòng tài chính – kế toán:
K  11$>1.!4!#$pXP.]%S!
D•Q`%D!%$n!0.6/.]#$pX%7 %
O.Y. !%P.]D:$AQ 1]$#$A8
K x/P%c13DL.2Z/PD:$AQ S
/P.?$—:;&Q5S/Pp .]S4pS ".Z
:.$?$!!%p/P! &!;%8

K >W!%Y1 P/!4P.]D:$AQ 
7 <&0OQRS$C1/S=S#$.
7 /.]/%O.25 %!%p5%—/S
]5.6!%.6 #$&.7 #$ #$pX.2
5 %SY5.]:$A8
K k¡a!%$A=>1.!4
[[5/.]!%D•Q`$n!8
K >WP//P.]D:$AQ 7 =
&8/!%;$n%FaS•ap2D$Ao
$n•aS888HS.n S#$&/!O%OS
AS%!4D•Q`$n•a38
SVTT: V YN NHI ‹

K jaM5 Wc=&:;&Q/P%
S/PS/P%S.1W/S¢$S
/.]%S
K j;%DC1S.1W/¢$D:$A8
j;/#$P.]D:$AQ S#$XSc1
3) Phòng đầu tư – kỹ thuật:
K @;&Q/P_!%Q%P7 p£!=.?$
:;&Q5S1$ D_1SD• V 1&1Z/5S%:LS
=!`!`$?$D:$AQ %
<&8
K /#$pX!%1&1ZS/5%<&S>W 11$
$W!S5 5[`!`P.]D:$A7 <&8
K 0Q“!#$pXD•Q`%D=`Q``S!5 5[SZ
AS 1 M5 :;&Q.1W/¢$S1D
!%0Q“.1WP.!$]8
K xQ.?$0/P.aQ$&8
4) Phòng tổ chức- hành chính:

K  11$>1.!4>W5]1&!%55]N
a!O&3$?$P.]D:$AQ 7 =&8
K J$pXnD5]$]cM=&!%5]0;
AS#$&/7`!4/.]$&YQ`S=!S$C5a
.np .]8@;&Q/P.%P!%5nQ¤!`8
K  %!%1D!]#$&S#$&.S#$&/S=
5S
K J$pX!cS=P!`S!D!cMS`!`$]]
S$AS/P<&8
K <$C57`#$&//.]p .]$S/
.]£•S=!S@S€S!%/.]Zp3
#$ ./p .]8
K OQR!`!4>W5]Sp .]4p5]
$]8
SVTT: V YN NHI '

K @;&Q/PS]Q$=.$ SanD.40
LS[].n.$ :•Q$&S.n¢p$SY.
!OV;!3Z%!!P1#$&.7 <&8
K >W=&/P#$ S=5!$?  SM
&>S!D1=%<&S.%PS.$  &4
=;p .]8
K B/a!O>W.%Y#$ ;1Sc1p.D!A!%
?<<88
 !"#$%&'(
1) Xí nghiệp chế biến hàng XK Tân Thành:
K /$&3p$!%>WD:$A0/PD:$A!%p
D:$A7 <&8
K #$&[D:$A!%.15ApaDC1D
:$A03$$C.25 %7 %OS>WZp3

#$ !%<&8
K J$pX!%.1WD:$A7 <&.25 %8
2) Chi nhánh TPHCM
K  Q.P7 <&P%8
K  &1o<& Q!`:$A%P
j8<E8
3) Cửa hàng kinh doanh P9
K E$ 5%=C13. 5%^!%$A:$
$&8
4) Cơ sở nuôi trồng thủy sản
K x/PD:$A$=n7&D0"!`8
K 0Q“.1WS[1Y$/¢$$=7&D
•1; ;:$A!%$PDC1Z$#$ A8
SVTT: V YN NHI ,+

".t 451145151u52J
i^ ,fv cl _
<=;D:$A/ š** k2#$ .%P
;!3#$pX
- $<A
,* < .Ž
*- kP
- < 
aI5A"."#451145151u52J@5A6B*@5A2I51J091HK7?E
1G5Nw6#
K Em<=K#
¥ k]U;!3=&Z[.]$&31= SZ4$
18
¥ <ZD;=p .]SQY#$pX8
¥ <Z?!%1=!S1!`.a 8

¥ <Z?Y6.¤pR $=!8
K 1xy0m<=K#
¥ /$p .]=&Za.npOS4$a.nN
 8
".z O?512{
| T}"t T}"T
,8 $5%!%$AQ!` ,S+-*S-'šS',+S™™* ™‹)S+*‹S'**S™,‹
*8<1"Q $ ,S'+šS**™S+-+ š™‹Sšm+S™-*
)8 $$? ,S+-+S™'+S™‹mS™,* ™‹*S*™+S,‹,S'™™
m8!%5 ,S++)S™m,S)+*S*,+ ™™‹Sm*+S-**S))'
-8xa$] z~q}z•qt€Tqz}T "tq€t•q•‚•q•T~
™8 $P.]% )Sš™)S,™™Sš,š *S, S™š‹Sš™*
š8<% )+S)m™S+m-S‹'š *+S *S-‹,S-™m
.Z<p2! & *-S'‹+S'‹šS,,, ,'S*ššS'mmS'™š
‹8<5% *-Smm)S,™-S**+ ,'S+š'S* S™)-
'8<#$pXQ  ‹S'+™S+š‹S-+) ‹S*™*S™,'Sm-+
,+8xa$$?"P.]Q  ƒ"tq€€Tq~z}q‚}"„ ƒt"q€••q""€qT•}„
,,8$ ,™S‹,mS*‹‹Sm-, ,S*)+S-*+Sš'+
,*8< ,S'š)Sš'-S™‹™ *-S*™™S-‹*
SVTT: V YN NHI ,,

,)8xa$ ,mS‹m+Sm'*Sš™- ,S*+-S*-mS*+‹
,m8>pa$/O$/ •‚~q~‚TqT•z ƒt}q••tq€•zq}‚T„
,-8<$/% š,S‹),Sm*+
,™8\Q/.a1I1Q$.2
.?$
Fš,S‹),Sm*+H
,š8<$/2pP
,‹8xa$D $$/ €€‚q•T}q€zz ƒt}q••tq€•zq}‚T„
,'8x253>/$ ,)m KmS™-,

aI5A".T#a:O0:OR…6YEI1O†6mW5AR<51SO?515pKT}"TLT}"t
1G5Nw6#
J$ 55/#$P.]Q 7 <=&<j@B=D
C1<%E $c1*+,*K*+,)A& $5%!%$AQ!`
c1]pa.Y)™'8-™‹S'‹‹8+mm.n!Ožpcp% S,,¦8\cp37
Q $Wl=&P.]Z$#$83P.Z1"
Q $Uc1].]5/,8,)‹8m-‹8)'‹.nW,m‹S,¦.4$%&
A&[[P  &_%S=&ZY.2c31 n
!%/A$S]!O[[/S$AZYL./
$n$&3p$8!%5Uc c))-8**+8šš'8‹š,.nD
!Oc1OSZYZ5/.]QR./1o%=D
C1L35A>8\D.ZS&/$p2! &S5%S
#$pXS$S.4$c318k4$%&L/./
pa$7 =&8EoQN c1*+,)=&!RZ
pa$p%‹‹-8'*+8‹mm.nD!Oc1*+,*5p•)+8™')8‹™m8+-*.nSZYA&
%!3=&.2_S>p=!.Ypa$=&.
!%>.8
".‚ U0FE6C01X01‡5AR…6O:567<01\51
,8-8, U0FE6C01X0
"$?$#$pX5]1&/M%<—B/>W
0[W/$—/.!$].a
1P#$ 1&7.a.oPM%<—B/8<!`
SVTT: V YN NHI ,*

/D%%&.aM%<—B/.?&.7
!%1&!8
<=&<j@B\j<%E $Z5]/n1
K B/L`$FLMH
K B/>aFZMH
K B/ 

K B/;%
K B/=a
K B/!
K 7#$¢
]1&/>W01=[/$S%1!`
Y3M%<—B/MZ1!`61.p/
PD:$AQ S/Pp$;$&Y%Z S/S
[1%3$`DC11%=&D:$A 8
451".T#,Umn6C01X0VWK:BR…6O:5
<cW!%^3$/><&xE4 1 S<&
7.]:;&QD:$AQ S:;&QDL!AS.%
P.]U5]S=;¢$Sp .]4pSWQ` 
¢$!%#$[P.]D:$AQ 8<&Z1!`5!
Q O#$ #$pXS3$“5>W.Y.1
5/P8
SVTT: V YN NHI ,)
*ˆc
*ˆ(
v

‰
*ˆ


*ˆ

.
*ˆ

.-

*ˆ

.v

,8-8* 1X05p5Aq51<]K8r
K 1X05p5A51<]K8r01E5A#
¥ >WP=/30.6#$.7
%O
¥ x5/30#$.!%Y1 D:
7 5%Q5]p8
¥ >WOQR5]/$]!
•5 .?$.6/.]S.6/8
¥ j>5/SOQR!%:$&3Y1 !
/.]SYp#$pX/%Q%O5 %
Q 8
¥ x$VS5#$nD%p$!%#$pX$ADp$
/35]p3#$ Q !%
#$ #$pXA30#$.8
¥  11$1.=&#$pX!%D•Q`$n!
Z7 =&. !%P.]D:$AQ Z$#$
A8
K 1<]K8r0r61=#
¥ @;&Q/P%c1D $Z/PD:$A
Q S/P.?$:;&Q5S/Pp .]4p
7 MWcp8
¥ @;&Q/P! &!!O;%3DLa.n
Q`! &!0Q“!%a.6¡P8
¥ kcX3 ]$/.!$]=&Z
#$&/.%po &.>!4>W8
¥ x7`.cX Q!O;%!cM=&!%

.!$]Z&3$?$8
¥ 0Q“[[/PD:$AQ 7
.a!$]Z;$#$Q 8
¥ 0Q“[[D•Q`!Q 7 .!$]
=&8
K 1<]K8r0>?R…6O:5#
¥ *…6O:56;xŠ5A# p%$1!4>W=/
P7 =&!4%5]=P/7 =&S
SVTT: V YN NHI ,m

Y1 [[$S;P.]%7 =
&8knY1 /D>D7 =&8#$&/
1.V#$&/.Zp3#$ ./%7
=&8
¥ *…6O:58G66x#0Q“$W!%=&8
¥ *…6O:55AEB‹5Z<]E#0Q“[[1$ $&3p$7 <&
¥ *…6O:50@5A5y# 0Q“[[a$!%!%p
5./$"o"#$X7 "%8
¥ *…6O:55Au5175A#`! Q!O;%04
! &S4L;%!%[[ !O%8
¥ 1>YEŒ#Z1$SS5#$4SY13!%p5
#$¢8
".• ]61{5A61@5A6<5R…6O:501OSO?515A1<]9
<=&D•Q`?141\\<r\<p0 7 f&5 W
%OSQN.Y=547 Q 8
,8™8, EB6;45107<m•601xU5A6;451
x$X<k<¤5lj?141•a=5=Fr\<p0H. 
%.o31&F/$ZHSD $.Z5OD $
KaxŽ0"35r\<p01O
¥%‘ •aWQ`<7 h<B’3>=.

•7 h<BP. ^›››8DD8!8!8
¥%1`‘•a?141r\’
¥§p0•‘]%.o?141•a=5=35!*8+’!4
1&
¥•§p0‘r\<p0*8+8¨’D $!4
KaxŽ0T<P&§p0\0$80:01`.2•LO,.Y%
.o8
SVTT: V YN NHI ,-

¥ A0:
¥ A0:/
¥ A0:/
¥ A6<pD0
\ $%.o:[DTZ5Y$a31%[Q0D[D $
,8™8* xŽ5AS•523Sr5A8701X05p5A0>?91D5KPK
1.6.2.1 )*$+,&-.".
K axŽ0"# \!%1`%.o?141•a=5=
F  p%  <©j 1–p0D©r\  \&D01©r\  \&D01©HS  B  $]  !%
–r\8G$hQ 0o.6$]!%5Y$a31%[0D8
DTY1 35P. D•Q`8a
p%351OASQNA6<8\ $
.]:SQNA6kc.Y.c!%
8
DTY]P‘kc’
K axŽ0T#P]PkcS\3.c!%E
C$!%=W8
K axŽ0t#\5A16 .Y.c!%j?141•a=
5=8B.ZDTY1 .4$
¥ /$3.coEC$=:S?141DTY
=5p•8

¥ /$A=\:[DT.c?141
%=!%1o.Y1%[j?141•a=5
=
¥ /$=1$.c!%?141!%l]Pkc
S\5A16 o6 FLZ353
]PH
SVTT: V YN NHI ,™

1.6.2.2 /0+,&-.".
K axŽ0"#<1] D $
Cách 1:\10$x l[ª
Cách 2: A6 FLZ353• D>?141Hª
Cách 3A>a1<p¥@ª
B.ZDTY=5l\Z1$l?141•a
=5= &=8
K axŽ0T
¥ \5A1!%6 S/$1$l[8j?
141DT.Z• D>7 [8
¥ \5A1!%6   S/$=1$l
[8j?141DT=p%1[!%!RY• D>j?141•a
=5=8
".~ C01X05A1<]98rR…6O:56C5A1y9qR…6O:501<6<…6
,8š8, 45161X0R…6O:5#
K 45161X0R…6O:5:9Sr5A#
 &<=&Q`[W/••5•W"
D>8
SVTT: V YN NHI ,š

451".t#;<516JZEu501EB=501X5A6sA1<2C
•‘L1<01o# 1<175A5A7B

1<0E{<61:5A
{<01<…EqR<=K6;?
aI5At#,UmnZxE01EB=501X5A6s
<’5A<I<2Umn#
SVTT: V YN NHI ,‹
“”f
,(q•
ˆ
,(‰
a(v
“”
,( –*—
,
a(v
ˆ
“”
,(
,(
ai f,f
,
a-
˜

%%&ScW!%W"/o5>aW"
/NpP.2.aY1 S.aQNp%1cWD>S/p
W"D>8<cW!%W"D>.Y!%D>.cXW"
D>SD $.Z.aQN.Y!%D>8<W"/D $p%1cW
pW"D>.aQN.Y!%D>S«//Zp3#$ 8
<$SZ D> >D47 !`/S%
D3D>.cXW"D>S >D

DaS>DDZS!%DQ7 "%3D>8<cW!%
D>p5;.D8
\ $./$O.6SDp$3D>!%5>a
/F.ap"D>S«//H.aQN.Yp5%88
J$ ./$.15>DDa!%>DD
Z7 A%35;.DD5• $!%5•
>D4D3D>.cXW"D>8>DQa!%>D
QZ7 %35;.DD5• $S!%DQ
7 "%35;.DD5•DQ7 "%
W35>a/8
,8š8* W62{01\512:01R…6O:5
K 1…mWR…6O:5:9Sr5A#
<=&Q`/.]/Q 5 %0J$&/.D
,-(*++™(JkK<%&*+(+)(*++™7 5]L]%8
K <‹5mWR…6O:5#
B¡/c17 =&5_.?$"%&+,(+,!%/6!%%&),(,*
%c18
K 1xU5A91:9R‹R1?<61E…#
]$/0A$"8
SVTT: V YN NHI ,'

K 1xU5A91:9R…6O:5175A6n5R1O#
P%n03 :$&38
K 1xU5A91:9R…6O:567<2I50{m/51#
¥ $&3_.%D%D..a0
8#$[D•Q`S%D..a0$&3
S 1MpU&/!%MpP8
¥ jA$ Q`A$ %D..a
0.Ž8 A$ .aQ`OD $
• %• S!/6+-K)+c18

• E&1ZS/5+-K,-c18
• j!+-K+‹c18
• /5!cM+)K+‹c18
• <%D+-K,+c18
• j?141#$pX+)K+-c18
".€ A1<]98rZG9V:O0:O67<01\510>?SO?515A1<]9
,8‹8, aI5A0u5m{<R…6O:5#
ai f*ˆ
P%&),,*c1*+,)
Đơn vị tính: đồng
-,
™
2{
1EB…6
K<51
,{
0E{<5pK
,{
mDE5pK
" T t z ‚
L-,š^
ƒ"}}›""}œ"T}œ"t}œ"z}œ"‚}„ "}}
t"‚qTt"q•‚tq}~€ T""q€"}q}‚•q}"t
.<P5870:0R1OI56xU5AmxU5A
6<P5
""} T‚q~t•q‚T•q}€t ztq‚‚"qt~"q"T}
,84 ,,, 8+, *-Sš)'S-*'S+‹) m)S ,S)š,S,*+
*8<.4 ,,*
SVTT: V YN NHI *+