PHÂN TÍCH TÌNH HÌNH TÀI CHÍNH CỦA CÔNG TY CỔ PHẦN THÀNH NAM

BỘ GIÁO DỤC VÀ ĐÀO TẠO
TRƯỜNG ĐẠI HỌC KINH TẾ QUỐC DÂN
KHOA NGÂN HÀNG – TÀI CHÍNH
CHUYÊN ĐỀ TỐT NGHIỆP
Đề tài:
PHÂN TÍCH TÌNH HÌNH TÀI CHÍNH
CỦA CÔNG TY CỔ PHẦN THÀNH NAM
: CÔNG TY CỔ PHẦN THÀNH NAM
THANH NAM JOINT STOCK COMPANY
THANH NAM JSC
Số 157 ngõ 97, đường Thái Thịnh, phường Thịnh Quang,
quận Đống Đa, thành phố Hà Nội
Họ và tên: Tạ Như Quỳnh
Lớp: Tài chính doanh nghiệp 48A
Mã sinh viên: CQ482392
Giáo viên hướng dẫn: Th.s Nguyễn Thị Thuỳ Dương
Hà Nội, tháng 4/2010
Website: Email : Tel (: 0918.775.368
MỤC LỤC

 !"#$%#&'()*+,$-./.
0012003 4
56#*.11
Website: Email : Tel (: 0918.775.368
Website: Email : Tel (: 0918.775.368
DANH MỤC BẢNG BIỂU
788#()*+,$-.
569:;()*+,$-. <
 !"#$%#&'(!+,$-./.0012003 4
<!"##&'()*+,$-./.0012003<7
=>?@#&'$A'<

BC/D(E/.00B2003<<
1C/DFG(E/.00B2003<B
488'HI#JKLM#D/.<B
3!DN#O/O()*D/.0012003<1
70PE'O/Q(E00B2003<3
77RK'N'SO/TJK(ED/.0012003=0
7RK'N'HM#JHQ#($-.=7
U#3>#(EM#D/.00B2003=
U#70>HQ$M#D/.00B2003(E=
U#7V#*.)'()*D/.00B2003 =
U#!"#$()*+,$-./.00B2003 B
U# !"##&'()*+,$-./.00B2003 3
U#<C/DEG(E/.00B2003<<
U#=C/D(E/.00B2003<=
U#1C/O(E/.00B2003<4
U#4PE'Q(ED/.00B2003<3
Website: Email : Tel (: 0918.775.368
Website: Email : Tel (: 0918.775.368
DANH MỤC VIẾT TẮT
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WX W'HI#JK
9-P $T
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W'!9P W'(Y#
!! DD$
X-9 XQ###
9ZC> [#"O

Website: Email : Tel (: 0918.775.368
Website: Email : Tel (: 0918.775.368
DANH MỤC BẢNG BIỂU
 !"#$%#&'()*+,$-./.
0012003 4
56#*.11
Website: Email : Tel (: 0918.775.368
Website: Email : Tel (: 0918.775.368
LỜI MỞ ĐẦU
1. Tính cấp thiết của đề tài
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công ty cổ phần Thành Nam”JIQH_F#
2. Mục đích nghiên cứu
Z`.[j.KD+M#D$\E'T88$(
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3. Đối tượng và phạm vi nghiên cứu
S$_88$(EY/.,J6*H$.
J'IQF#5T.F#H$F#88$()
Website: Email : Tel (: 0918.775.368
Website: Email : Tel (: 0918.775.368
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M#']$'P$-K
4. Phương pháp nghiên cứu
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5. Kết cấu của đề tài
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Hà Nội, ngày 5 tháng 5 năm 2010
Sinh viên
Tạ Như Quỳnh
Website: Email : Tel (: 0918.775.368
Website: Email : Tel (: 0918.775.368
CHƯƠNG 1: LÝ LUẬN CHUNG VỀ
HOẠT ĐỘNG PHÂN TÍCH TÀI CHÍNH DOANH NGHIỆP
77 Vai trò, mục tiêu của phân tích tài chính doanh nghiệp
1.1.1. Khái niệm phân tích tài chính doanh nghiệp
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HJUM#*J
Phân tích tài chính là quy trình sử dụng tập hợp các khái niệm, hệ thống các
phương pháp, công cụ, kỹ thuật phân tích cho phép thu thập và xử lý các thông tin
kế toán và các thông tin khác về quản lý nhằm đánh giá tình hình tài chính của
một doanh nghiệp, đánh giá rủi ro, mức độ và chất lượng hiệu quả hoạt động của
doanh nghiệp đó, khả năng và tiềm lực của doanh nghiệp, giúp người sử dụng
thông tin đưa ra các quyết định tài chính, quyết định quản lý đầu tư và tài trợ phù
hợp.
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1.1.2. Vai trò của phân tích tài chính doanh nghiệp
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Website: Email : Tel (: 0918.775.368
Website: Email : Tel (: 0918.775.368
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 Đối với các chủ đầu tư doanh nghiệp
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F#(I^DH_$Y+#gQ"P_M#6.
^6$JU@O/Hd(E\H$
.KY/Fo_M#*JE@h'$E
 Đối với các chủ nợ
|.S(.8J*.$Jr.K'6#hIT
E.#'z,{*Qw!"#'(EI$w
L@}*$w!)*\O/$Q*w>LSaT
JKO(E\J(Q*O)waDN'*'
@DD$JU8"JSaJ\]IG*\.KM#*J
JoJ"HE#\.TU.^S(.8]raDu'$.$
.@FOh`$)*.$M#*JSHd#"zcHI#lgQ
Hd#"IG{ R$U](Q6O/D(
EOTH$T$$T-#H$YO*
T]IG*Jr@EM#6.JO/D(
E]eH$O/F\(EJ'^D.\QOJT
Website: Email : Tel (: 0918.775.368
Website: Email : Tel (: 0918.775.368
-#H$YO*$T]IG*O/$
$O/HG(E.$E$'$Hdt#s#K
$O/HG$*
 Đối với cơ quan nhà nước
>$E6$]M##\U[DJ)*\
EJo`H#*O)wZDJDO##I*Jd
J($JoIw!D@KM##\M#*J^DO#x$\U
"*@D@hYHGJSK.#(E
M#8Hl$J\'^D@K#]]DO]H#Img_
H$.DHeOD#I#\EHM#)*]_b
M#6.6JU)E(_U#HQ$'
 Đối với người lao động trong doanh nghiệp

56$c",J'^IGIHI
E-IGHJKM#6.^6$^.J.JIQ
JKD]JdKIHI]I]@U.]oHQmcI&T
(E56$cJIQ$#"M#6.OM#*
J[`.HE#\"I.TE*O)]Jr@EH$
O/D
-I*]6$H$TJKJIQS#J'IQM#6.
)M#6$]$6JDDE#M#TJK(
EO/D]O/6J'']O/TJKcIO
/HG(EJ\D$6JFD@DS
OM#TJKIH(E-\DOD6$
EF/@D
7 Các phương pháp phân tích tài chính
5ID6$@&..KE'D)$@E
Dv.]F#DOE]EIQ]D.'M#E@
$@$]DH#&#*U$@J+$]DN#$+
Q$]v.JDD88$E
1.2.1. Phương pháp so sánh
5IDDJIQA+@"$H$ID(*#
6$JUJDOM#][DJ$[#I^@J+(N
#6
Website: Email : Tel (: 0918.775.368
Website: Email : Tel (: 0918.775.368
!\S#IFD$AIF$H$#s#K$
.J$*#,#(E6
a. So sánh theo thời gian
56$`G`OT$$TG
TIGJIQ^.' /.H56E
O$*t8JIQ@JK/*.S'HIQ#*EJ'
cIIJ'U\D8kS[#I^cI[#TJK

(E]6$$TGa=270/.tJDF
JIQ#,#J\^E6@^DN#In;|]n;~]~59m$
J&IFDGO8
 9DY'EOs$*^'EOsI^JU"*k
[#I^*J+S$EDD/I*Hg
TJKO(E
 9DY'E^N#OTJU"*k.FJK
$$OT(E
 9D`S#_JU[`.[ju_(aN#^+U]
DS#(S#OsJU"*JIQ@J+S'HIQIJ'
$#*EJ'(.KN#$J\M#DJKODH
b. So sánh theo không gian
9DY'HE#(E^'HE##@8$(D
EODJUJDD88$(E.8'*
["#]JIQ*IJIQTJ\]6E.8^D
ET]aJ\tJ(E.8
UDIDD,J.@DJS#OE\UD
JIQ(DN#
•!gJD'"S.r"HIQcI'HIQ]K
#"#(DN#
•!g@"DSJS#OEIJ&$_'D
•Cy#DCO)DJIQ@vDN##*EJ'8\
UD@vDN#IJ)8]6]\.K'
IGQ]EDDN##*EJ'O)UEJIQrO)
..KleO$]I#D@vDN#IJ'8
$$j$DJ,*J(]JoJEIQF#
Website: Email : Tel (: 0918.775.368
Website: Email : Tel (: 0918.775.368
1.2.2. Phương pháp tỷ số
5ID#*S'JIQD+@6$H$

IDu'5IDu'H$IDJ\Du'JIQA
JU6\H$Du'JJIQH@#$*^N#
OD5ID6u'le#}.DuHE(JT
HIQ$DM#E$9@J+DuH$@J+DJT
HIQ$WS#*]IDuHE*#,#[DJDI€]
DJ.F]JU[j]JDD88$E]
DDuHE(E^DDuHE.#
6$E]DuHE$JIQ6$D
\.uHEJrI]DYK#@`D.#TJK
(E\H$D\.uHESO/D]\.uHES"#
'$#&']\.uHES/HTJKO]\.uHESO
/HG
R•\.uHEHT@&.S#uHEDH‚]a@K(T
JK$.•IGQOD#]#s`DJK6]IG
6H_D\.N#OD#JU.#6(
.8
!_JoDu'$$6o]tDE
JIQ88$56u'j6D_YD
$g/.$6DYD/.r6N#
`.J
1.2.3. Phương pháp khác
1.2.3.1. Phương pháp phân tích Dupont
"(ID$*H$D.Ku'+QDO/
HG(E$Du'\.'M#E6M#^#
J\$6t6DJK(a*#'^O/
HG#(E-$68.D#*6b^DO
M#(E-$M#GJ\\YJS#NQJUJT
E#M#HQ]JDY*J+@JK\U[*IH
1.2.3.2. Phương pháp thay thế liên hoàn
X$ID[DJI(D6'@vD*H,

HIQ$HD6'aDOs'Os6JU[DJ'(
N#O6'J\*J+9#J\D'(N#aJIQ^
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Website: Email : Tel (: 0918.775.368
'(N#OI\@J+#6',[DJtJIQ.FJK
I(6'J\
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1.2.3.3. Phương pháp chênh lệch
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*H$>*]\cJLhYJS#OE$c\YI#
JU.]TI*H$
`ID$*].FJKI(6'$J\J'^N#
+QJIQ[DJ@v'HE(6'J\6^D6'OD
JIQ'JOH'
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1.2.3.4. Phương pháp cân đối
5ID$*D.'M#ES+zE#{]UEI^8
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-K#(*#(@6J'O&.E'N#\M#E
^#S.rN#C*J+.K$,E'N#J\
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1.2.3.5. Phương pháp hồi quy
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7  Nội dung của phân tích tài chính doanh nghiệp
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UE"#+F(E]DE]JIG
H'cIO/(E!L@$H$DU(SO
I^cI$,#]DSE$O\($I^*D
JOODm
JS#OEO`IG\M#Hle.)($
I^]DEJS#JIQ@8J‰I^DH#O'
^.•E]$(EM#6.^88$(
EL\DJ'IQODM#6.JID$J,#I]D$
#"]D$*!*.$EIG[#*688$
toIGA).JIQTTJK$
(E$.FJKI(a6'J88$a
Website: Email : Tel (: 0918.775.368
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Website: Email : Tel (: 0918.775.368
J\JID@EDY#E#JU6"HIQ)DM#HlO

aYHlH#K#688$Et
JDDJ,*J("$H$@F$ODM#DS88$
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1.3.1. Phân tích khái quát tình hình tài chính
56ODM#D88$H$6D+$$+

#&'D/.,J6*g.'M#EY#&'$$]*J+
M#*.)'.$EAOscIO/#*JK'(
Ex6/.$cI#&'aJ\8.
#*6^Du'#aD@DD$Jr@EH$
@6J'OD
$(E@&.$HI#JK$$'J-#&
'$Q$$*(*#H$'(Y#rQ*$T
IG[*7IGQ#
2IGQEa#&']AD
I.T]*@.'
2IGQE#'JU#*8TJK8E
J*r.'aD#&OD@$
C'.„O#%Q
1.3.2. Phân tích hoạt động tài chính doanh nghiệp
1.3.2.1. Phân tích cơ cấu nguồn vốn
R#(EH$H$.$JU\.K"#'^
'H$"".$J`.HTE#M#'"Ea[IJ*]
DEJS#`J#+.#$*!8.$,IG
[#*[`.[j"#$E#M#TJK(EJUJIJIQD
"#''I#"56"##&'H$6u_D$,
#&']M#D@U#J&$']\U8JIQ[#I^(DuHE
$*$D^DEg$JU"*JIQJU..T**#
"#$*aJ\o@HdJT)*\UJIDM#*J
[D^'"".$E#M#O"\U
1.3.2.2. Phân tích tình hình diễn biến nguồn vốn và sự dụng vốn
RKY)Y#E#($M#Hl$H$@#&'
$A'z@$Q{O#&'$A#&'o$
Website: Email : Tel (: 0918.775.368
Website: Email : Tel (: 0918.775.368
M#Hl[DJkD#&#F'$EAD#&'J\>

$HEDO.@6J'ODJ,#Os$#'OsoE
A'$#&'Z6*@O#&'$A'H$JU
$688/.#&']A']NY_
JU.J,#I'$Y#&'(*#JIQ8$JU$QY
J,#IJ\aJ\\DODD#&'$6E#M#A
'E
1.3.2.3. Phân tích các tỷ số tài chính
56DuHE$to\D8ODJ,*J(D)
S88$(EaJ\8.U#.'HEYD\.u
HEJUaJ\JIOH#ODM#DS$@K88$E#*
]M#D86HI#lv.KuHE$t8\
O)\HJS#8-\,JIQD^uHED/.OD#(
EJ\$D^uHEIF(DET
JKg$
6$]Du'$(*#IGJIQH$.=
\.
Š u'SO/D
Š u'SO/O
Š u'SO/M#HlQ
Š u'SO/TJK
Š u'SO/HG
#s`.#6$.$$6o_S#
^.K'\."JOD(QM#6.^O/D
(E8D$J,#IM#6.S#^O/HG$O
/TJK(ER•\.u'@&.S#u'$a
IGQDu'JIQH_gQ^@"]M#*.)(TJK
6>I^J6*tJS"^Du'(*#"]+@"JIQg
6$
]Tỷ số về khả năng thanh toán
6*H$\.N#JIQAJUJDDO/(E

EJ.@DDOQO\JTC/D(
ED.'M#E$DO\O/D
Os^ODOs9#SO/O\U
Website: Email : Tel (: 0918.775.368
Website: Email : Tel (: 0918.775.368
JIE^8TO)$$eQT(
EJoT$\UaTJK>J\,olJO
/D(E
 u'O/DE$
!n„
$HI#JK@&.S]DFODT?#*UIQ]
DO#$$&O-QT@&.DO*T]
DO$#"]DO]KODm$HI#
JK$QTJS#\GTI^.K/.u'O/DE
$@.FJKDOQ(D(QJIQ@vD$
\U#*UJ+$S.KJTIJI^GT(O
QJ\CJd\E'$*$D^u'.#ODI.F
#@8$]uHEOsI^JUJIQJDD'
 u'O/D
u'O/D„z$HI#JK%P$&O{p-QT
u'O/D@O/$DOQ
TO)#K$EE@D$Yz$&O{W8$
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 u'S'HI#JKL
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Website: Email : Tel (: 0918.775.368
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b, Tỷ số về khả năng thanh khoản
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 !#OsJKS.r
Website: Email : Tel (: 0918.775.368
Website: Email : Tel (: 0918.775.368
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c, Tỷ số khả năng quản lý nợ
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7UE88$O)'$EO)U$Hd*]
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d, Tỷ số về khả năng hoạt động
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JUTDOM#OE
 WLM#*$&O
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Website: Email : Tel (: 0918.775.368
Website: Email : Tel (: 0918.775.368
-\@.K/.$&O(EM#*JIQ@
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 WLM#*O#
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$*!DO#H^*h#K$8DI.T(
E$DOI^SOIGD(O\
.'M#Ert^#SA'$.']N#$*H$O
 PE##"A$'J
PE##"A$'J„>#pq$'J@8M#6
u'@.K/.F.KJ&'J,#I$$'JT
@#J&#
 PE##"A+$
PE##"A+$„>#pq+$@8M#6
!N#$*@E##"A$@K$(E].K
J&'J,#I$$T@#J&#
Website: Email : Tel (: 0918.775.368
Website: Email : Tel (: 0918.775.368
e, Tỷ số về khả năng sinh lời
!DN#DO/(EHQ#(
Y#]\D+QE#M#[#"O$E#/M#Hl

E
 u'DHQ#
 XQ#@##
n;9„###p>#
!N#$*D###.K/.J&#u'
$**"]/I*.JS#\UH$JU[`.[j88
TJK(E\[#I^'*["#J&G\cH$
JU$M#M#*J\.K#p[#"*O)
 u#"HQ@($
~5„~Œp+$@8M#6
u'DHQ#I^#$Hd*#JIQa.K/.J&J,#
I$$!/F$N#$*$6[`.[j"#Q*JdQHl
I@vDD~5^Hd#"*'
 >HQ+$
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 >HQ'(Y#
n;~„###pW'(Y#@8M#6
u'HQ'(Y#DO/HQ('(
Y#]J6*H$N#JIQD$J,#IJr@EM#6.O6
9AID6>#]o\UDn;~$D
u'$v.JDDDJKI•Yo
n;~„-9pW!9P„-9p>#[>#p$[$pW!9P
„u#"HQ#[PE##"A+$[u'
+$'(Y#
-I*u#"HQ'(Y##DJK(@*#'
2 PE#M#A$
2 L@}*$
2 u#"HQ#
 u'D6'HQ#

 #'+,
Website: Email : Tel (: 0918.775.368
Website: Email : Tel (: 0918.775.368
~59„###p9'HIQ+,IG
!N'@#.K+,.K/.aJ\$J,#I
"*JIQE#M#.KJ&'.8@h
 uHEHQ#YHT
„XQ#YHTp###„7%uHE+F
-$Du'$]O6$(.KE,ol
JDN'JHIGJK((En((E@
&.(TJK$($
 n(TJK
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7< Quy trình phân tích tài chính doanh nghiệp
Website: Email : Tel (: 0918.775.368
Website: Email : Tel (: 0918.775.368
7<7 Tài liệu cung cấp cho hoạt động phân tích tài chính doanh nghiệp
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$JIQED@DD$JIQ8$)
M#E[AHlD@DDOD(*#J\H$@6J'OD]@DDO
M#O]6M#yz@DDHI##*USE{
1.4.1.1. Các báo cáo tài chính( cả bảng thuyết minh)
a, Bảng cân đối kế toán
Website: Email : Tel (: 0918.775.368
Website: Email : Tel (: 0918.775.368
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J'^._J'IQ\M#EY#]M#EO$M#EM#Hl^
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E]M#*.)$.FJK($(EH$JDD
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E

b, Bảng báo cáo kết quả hoạt động kinh doanh
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E.KGOs"J&G\#"Y)
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c, Bảng lưu chuyển ngân quỹ
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(E,8.U#886M#y(EZDJ
r@DLSM#y$[#"M#y(EG
Os@TJK(EH$TJKO]TJKJ,#
I$TJK$LSM#y$LS[#"M#y$
Website: Email : Tel (: 0918.775.368
Website: Email : Tel (: 0918.775.368
6E6J'6M#y^'I6M#yJ,#OsJU[DJ'I
6M#y#'Os
d, Bảng thuyết minh BCTC
#*.@DD$#"D)J,*J("S88
[#"]OI\E'D@DD$]J&G
#&'Y'Uk$
#*.@DD$@&.1K##
• rU.TJK(EP8FY#]TJK]He
O]+'6YIM#_J88$
/.@DD
• !JKODDTE-JKOD]JSE
jOD]#*]ID#*UJ+DJ&SOD]

8F+OD]IDOD$'J]IDO
D$&O]IDDDOL]88
H$$L
• !.K'N#@DD$‡#'[#"]O
]88/.$'J]88/.DOJ,#
I$E]Hl/].]DO#$Q
• q$#*..K'88$OM#TJK[#"]
O
• RK'N#JDDODM#D88TJK(E
• 5II^[#"OOs^
• !DO
i#*.@DD$•JIQH/F$Y'HE#$Y
$HE##
•!D+ODOs@DD
•6J'ODOs@DD
•DDOM#TJKOOs@DD
•#*.@DD$OsI^]/.I^
1.4.1.2. Các báo cáo khác
Website: Email : Tel (: 0918.775.368