Transcript
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    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    ZFO N

    M ] K KRO S I XFRX XFR XFZ LOE MFOE IN@ XGO

    X\GOE IN@ XGO LG MG XN MFOF/

    1/1/Loe mfoe in` xgo4

    1/1/1/ Ifn on`/Xfbg Mfro `m In` Xgo } 2::4 Loe mfoe in` xgo k xx m xn knr+

    xfoe xno hg in` xgo sno xfr xfz m kno qrao o mrm in` xgo s ha sg mm

    xfoe xno o~ in` xgo sno fof xfof ino ma `of/

    Moe xfbg Mfro `m In` xgo } 2::4 Loe mfoe in` xgo lag e` mm

    xn knr+ mfoe x+ } }mf i xgo+ lg mg xn mfof s mm xfoe xno xn knr x mm

    oero ifm/ Moe mo zfn kr |oe+ ifoe zfn xx m mm xfoe xno xn knr `

    in` xgo sno xfr xfz m x|goe qr x|of in` xgo xn o s r k mm loe

    mfoe in` xgo/ Mf mm xfoe xno s xn knr ` in` xgo sno xfr xfz m m knoqrao o mrm in` xgo s m in` xgo sno } hoe k` m } a |a mm ofo

    vx ma `of s lg mg xn mfof ma o s `n k mm loe mfoe in` xgo/

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    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    Loe mfoe hg mm n xoe ifm zfx fof kr x| xn hgaof oefnz k4 mm

    fg o lo foe+ fg ho `ra foe+ lno lo lo enag xn }o m of Loe

    mfoe o~ m xfr~x zfm mag ln o m xg x lo oegn+ xr~ ofno kgn loe

    mfoe o~ so m if ooe x~ va+ xf` lx of foe o xno m~ ma in`

    xgo n sn sn fgx oe in` }gx x|goe hgaof oefnz/ m/Loe mfoe hg o s zfx fof ofoe kn kr mfr~o lo oegn/

    Of4 r ofn` mfn+ fg o lo foe~ k hoe loe mfoe m xof xfr~x

    zfm mag s o m mroe mz ln lo xf la &xr~ ofno o mo zfn ` lg m xof

    m kz ma oen mroe mz sn hgaof oefnz./

    h/Loe mfoe hg o s lo oegn zfx fof s kr x|/

    Kgn loe mfoe o~ xfoe xfr xfz loe zfoe zfz en xf vm ofo+

    `aoe xof xfr~x zfm mag s o m xfr xfz x|m xnz ln in` xgo sno & xof

    xfr~x zfm } ifoe mo or in` xgo sno ifoe in` }gx m qr x|of en xfvm ofo ./ O lag e` `x } kgn of4 loe vm ofo o+ loe vm ofo mm ifgo

    zfn xfr+ vm ofo } h xn ifgo ma oeo foe

    b/Loe mfoe hg in` xgo sno x|m xnz ifan xfm s zfx fno/

    Loe mfoe o~ } hg mfof in` xgo sno ifan xfm of4 x in` i ifg+ in`

    x|a xn }o+ qrao }x s fgx oe ma in` }gx on l ~ k kgn loe mfoe m

    xno m~ mag ofx s o m xfm fno x|m xnz ln in` xgo sno/ ]goe ofnr km o

    mo `aoe xof xfn n` xn km in` x|a of4 in` i foe xo ifg zf xfrm sg xof

    mfx sx k ma mfoe xfbg xoe xfn n` ifm ofar ` m ofoe ix qr ifm ofar

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    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    Of4 loe mfoe xfr m x zfoe so mo zfn zfo xmf s in` x|a kn+ mm

    kgn loe mfoe xfoe m ` lg ln f xfoe in` }gx on l/ Mfoe mf xfx

    } m xof xfr~x zfm ifn l `~ in` }gx on l ma hgaof oefnz k xfm } xo xn

    s m fnr km/ Ha sg kgn loe mfoe o~ in` xgo sno mf m xf a |a ino

    mfz ofo xoe zfo/m/ Loe mfoe ifoe m en x| xfr~x zfm/

    K loe mfoe ifoe m en x| x|goe snm |a ino+ qr~x of ma in` xgo

    sno s snm in` xgo/ Loe mfoe m xf hg zfoe so oen qro k+ lao qro x|/

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    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    en oe mm loe mfoe xfmf fz xf in` xgo sno if m xf a |a `x ofo of

    mfof vm s n xoe mo in` xgo/

    Loe mfoe in` xgo k m } mfoe `nof mfg mm ofo of ma in` xgo

    sno s Lg mg xn mfof ma o s/ Vrx zfx x oefa s x` qrao x|oe ma mm

    loe mfoe in` xgo+ Mfro `m in` xgo } 2:: &Loe mfoe in` xgo. ma SnxOa` qr~ of s ~r mr4 In` xgo sno s moe x~ in` xgo zfn xfr xfz ~

    mm loe mfoe in` xgo xfmf fz k` m } a |a ino ma `of s Lg

    mg xn mfof ma o s m in` xgo/

    Xfoe qra xa m xf xf~ `x oefa |x qrao x|oe n sn mm x mfm in`

    xgo m kz+ mm m qrao in` xgo of om fgm m qrao zfz k+ loe mfoe in`

    xgo mo k m } en` }x of en mfx koe fgx oe ma in` xgo sno x|goe

    qr x|of xfm fno in` xgo/ Snm en` }x o~ m xf hg of qro k xno fof n

    sn mm in` xgo sno xfm fno in` xgo fgm m xf hg m qrao x zfz xno fofn sn mf xf in` xgo on mfroe/

    1/1/8/ ^r mr ma loe mfoe in` xgo/

    X|goe qr x|of in` xgo+ in` xgo sno zfn xfr xfz ~ mm loe mfoe

    xfmf fz mfg `n kgn ino ma `of/ ] ~ s xof xfmf fz k fan so

    m qrao f sn ofar+ kro n kno sn ofar s m z hoe mfg mm loe mfoe in`

    xgo xfr xfz m x mm xf xm xf oefn` in` }gx s xf oefn` m lo/ ~

    k xnr mfro xf fno } koe ma loe mfoe xfr xfz m s xfmf fz k

    xnr mfro xf fno mfx koe/+ xno m~ ma mm loe mfoe o~/ Snm vm of ~r

    mr ~ ma mm loe mfoe in` xgo mo x~ xfrm sg mfx koe ma mm loe

    mfoe / Xfoe xfoe + mm in` xgo sno ha sg mm loe mfoe in` xgo `aoe

    xof vx go s xfr~x zfm ofnr fo k xof ifoe of mfm mfo/ Hg + x|goe qr

    x|of in` xgo+ in` xgo sno xfoe x` in`+ ifan xfm loe mfoe in` xgo loe

    ofnr oero ifm ofar fgm ofnr kgn fof ifm ofar mfoe `nof mfg moe `x

    m } ho knr/

    1/1/8/1/ Xof ~ /

    ~ k ~r mr s } koe mm loe mfoe mo xfnx k` m } mfg mm ofo

    vx ma in` xgo sno s xfoe xno ma o s mo m in` xgo/ ~ k so

    ifoe m `x xfm g mfroe ` n fn |x ofnr sg if ooe vx go oef oefnz

    ma in` xgo sno/

    ] koe loe mfoe in` xgo } zf xfrm sg mm ~r x }ar4

    ]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe 8

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    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    - Xof xfmf fz ma loe mfoe in` xgo4 xno m~ ma loe mfoe xfr

    xfz m of foe o } koe loe mfoe mo xfr xfz/ Oefa k+ ifn loe

    mfoe m xno m~ mag xf } koe mf mo x moe m mgn k ~ k`

    m } mfg ino ma in` xgo sno/

    - Xof x|oe ~r ma xfoe xno m in` xgo4 ifgo `m og m xof x|oe ~rmoe mag &xm xof qrao x|oe ma ifgo `m x|o xoe xf lg mg xn mfof

    k mag. xf n fn zfn qrao x` ofnr fo s hg zfn xfr xfz ofnr loe

    mfoe in` xgo fo/ S h+ x|goe hgaof oefnz mfr~o }o vrx+ ifgo `m

    foe xo ifg mfn` s x| qrao x|oe oo in` xgo sno xfr xfz loe mfoe s

    foe xo ifg ofnr/

    - @m |n |g ma xfoe xno m in` xgo4 } koe loe mfoe in` xgo

    mo xfr xfz } xoe ko x|goe x|oe fz m ofnr if ooe v~ |a }an zf`/

    Xfbg ~r mr o~+ loe mfoe in` xgo zfn ` lg m xof ifn qrx nsn xgo l n xoe in` xgo &mm ifgo `m+ xgo l xfoe xno fno m./ On mmf

    ifm+ a |a ino ofo vx xf in` xgo sno zfn xfr xfz koe loe mfoe

    ` lg en x| zfz k mfg ix kro ma `of moe of } xno xoe ma ifmf foe/

    X|goe qr x|of in` xgo+ in` xgo sno moe zfn vb` vx `n qrao f ena

    mfn zf mfg snm xfr xfz lg mg in` xgo sn kn mf ma mm xfoe xno / @m h

    s~+ if ifo s mfn zf in` xgo ifoe zfn k k hg l qra `x } xf xm in`

    xgo mo xfnx/

    Loe mfoe in` xgo zfn m xfr xfz mfg xoe m } ho knr ma Lg mg

    xn mfof/ Loe mfoe kno qrao o `x m } ho knr ifoe xf l z mfg snm

    xfnr loe mfoe kno qrao o } } ho knr ifm/ On hroe+ kmf x|of s zf` sn

    ma mm xf oefn` m lo m xfa~ n x~ xfrm sg xoe m } ho knr/ Mm xf

    oefn` ma in` xgo sno moe m xf mroe mz loe mfoe in` xgo mfg ofnr m

    } ho knr moe `x km/ Of s~+ } ~ ma mm loe mfoe in` xgo mo xf

    fno mm kgn loe mfoe ` in` xgo sno mo zfn xfr xfz vm of mm m }

    ho knr ma mm mf xnr s l zfo mr xfof x|o Lg mg xn mfof/ @n mf xnr s

    l zfo mr xfof ifm ofar ma Lg mg xn mfof mo mm loe mfoe x|o `x }

    ifa mof m } ho knr ifm ofar/ @x ifm+ moe `x mf xnr s l zfo of ofar

    x|o lg mg xn mfof ofoe mm o s ifm ofar } xo xn mm if ooe }an zf`

    ifoe enoe ofar+ in` xgo sno mo zfn xfr xfz mm loe mfoe in` xgo kno

    qrao o mm if ooe }an zf` o~/ Hg s~+ mm `m xnr in` xgo m xf mfg xoe

    ]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe 2

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    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    mf xnr l zfo ma Lg mg xn mfof xn o s m in` xgo } qr~x of }

    koe loe mfoe in` xgo s xoe m } ho knr ma xoe mf xnr s l zfo m xf

    mo zfn xfr xfz/

    Ifn in` xgo sno so m oefn oe m enao ko+ }an }x kno qrao o m } ho

    knr m xf of foe x|oe ~r o Lg mg xn mfof+ in` xgo sno zfn xfr xfzxf` mm loe mfoe in` xgo l }roe mo xfnx enn xa } oefn oe / Or

    ifoe xf xfr xfz ~ loe mfoe xfmf fz+ in` xgo sno } a |a ino mfz

    ofo xoe zfo fgm ino ifoe xf a |a ino/

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    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    Oero em ma loe mfoe in` xgo

    Loe mfoe in` xgo og moe m kz sn o s m in` xgo xf moe m

    xno m~ fa~ loe mfoe m oero em x lo oegn o s oe xno m~ fo loe

    mfoe m oero em x lo x|goe/ Xfbg + m xf i |a mm kgn loe mfoe m xno

    m~ en` ho of }ar4- Mm loe mfoe hg lo oegn o s mroe mz mfg in` xgo sno/ S h4 en~

    vm ofo } h xno en oeo foe/

    - Mm loe mfoe hg lo oegn kz ofoe m kr en xn o s m in`

    xgo/ S h4 } zf oeo foe/

    - Loe mfoe hg o s zfx fof s kro mfr~o |a oegn o s+ }ar qra~

    x| kn o s/ S h4 ~ ofn` mfn & xfaof xgo./

    - Loe mfoe hg o s zfx fof s kro mfr~o x|goe on l o s/ S h4

    zfnr vrx ifg/

    Vx s hoe loe mfoe in` xgo

    - Loe mfoe sx mfx x m hg in` i fgm xfa` ena in` i s mm fnr

    lnx ma in` xgo sno s kof sm in` xgo m mgn k fan hoe loe mfoe

    m xno m~ mag ofx/

    - Loe mfoe hoe xn knr &mfoe x+ } }mf. m xno m~ i` fo }g sn

    hoe sx mfx/

    - Loe mfoe xfr xfz qra zfoe so m xno m~ xfz fo }g sn loe mfoe

    xn knr/

    - Loe mfoe em xf oe xno m~ fo loe mfoe zfgxg fgm cav/

    F xfoe in` }gx on l

    o s m f xfoe in` }gx on l soe `of xf loe mfoe in` xgo xfr

    xfz x o s } oe xno m~ fo o s ifoe m fgm m f xfoe in` }gx on

    l ~r i`/

    ] ix fz ena mm kgn loe mfoe

    @x of` loe mfoe m x ofoe oero ifm ofar+ mm hoe ifm ofarofoe moe mfoe `nof mfg `x so } xg |a xno m~ ko fo }g sn snm vb`

    vx |noe | xoe loe mfoe/ Oem kn+ or fan loe mfoe mfg ix qr `r xfro

    sn ofar+ i xgo sno zfn vb` vx `x mmf xfo x|oe s zfn enn xfmf m }

    ifm lnx loe mmf vm of ofoe xf xm in` x|a l }roe mo xfnx enn qr~x

    ]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe 5

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    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    `r xfro x|o/ Xm k loe mfoe in` xgo } m }m xfr~x zfm mag fo ifn m

    m xfoe xno x ofnr oero s ofnr kgn ifm ofar moe vm ofo/

    Fan ifa mof ma } xfmf fz zfn m vb` vx `x mmf oe xfn ln s

    loe mfoe in` xgo m xf m xno m~ mag ofoe ifoe kno qrao o `m xnr

    in` xgo+ s oem kn/

    1/1/2/ @x } loe mfoe in` xgo m lnx x|goe in` xgo lg mg xn mfof/

    1/1/2/1/ Enn x|of ma en` m/

    Xfbg Mfro `m In` xgo 26: s Enn x|of ma En` m m qr~ of4

    In` xgo sno zfn xfr xfz m mm enn x|of ma en` m &fgm oen oe r.

    o s m in` xgo/ En` m k oen n hno xfbg zfz krx mag ofx ma `x

    hgaof oefnz+ x mfm/ In` xgo sno zfn xfr xfz loe mfoe s snm en` m o

    s m in` xgo xfa ofo x|mf ofn` ma `of x|goe snm kz s x|of l~ lg mgxn mfof x|roe xfm+ fz k+ zf fz sn mfro `m s mf i xgo fno fof &fgm

    mfz ofo. s zf hr~x lg mg xn mfof/ In` xgo sno } k oen of en

    kn xno m~ ma xx m mm enn x|of ma en` m x|goe qr x|of in` xgo s vb`

    vx `m of foe ma o o lg mg xn mfof s zfn a |a ino mfz ofo

    xoe zfo fgm x mfn/

    Mm enn x|of loe so lo m of en k mm loe mfoe in` xgo m en

    x| mag fo mm enn x|of loe kn on/ Mm enn x|of loe so lo m xf fno hn

    mm fof xfm }ar4

    - Lo enn x|of ma en` m/

    - Xf ma in` xgo sno knx i |a xx m mm fnr lnx ma `of s mm enn x|of

    ma en` m s m en` m vm ofo k oe/

    - Lno lo fz fn oe qro x| fgm lg mg xn mfof m en` m i

    hr~x/

    Fo mf ma kgn loe mfoe enn x|of k xno m~ ifoe mag hg loe mfoe

    o~ m mroe mz x zfa hgaof oefnz hg zf xfrm sg `m kn` ifnx+ x|roe

    xfm ma en` m/ Enn x|of o~ ifoe xf xfa~ xf mfg loe mfoe in` xgo `

    in` xgo sno xfr xfz m &mf x|goe `x } x|oe fz+ enn x|of ma en` m k

    loe mfoe in` xgo hr~ ofx xfr xfz m/ S h4 in` xgo sno ifoe zfn xfr

    xfz mm loe mfoe ifm mfoe `nof mfg mf x|oe ma en` m xfm fno `x

    ifgo r x hn fo og ./

    ]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe 6

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    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    1/1/2/

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    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    - Zf` sn of en ma mm mfr~o ena+ vm of `n qrao f ena mfr~o ena

    sn ifmf foe+ ~r mr en l `x xfoe xno ma ifmf foe+ mm zfoe zfz

    ` mfr~o ena } hoe/

    Sn ino mm mfr~o ena+ in` xgo sno mf oo xfr xfz ifn xfm } mo xfnx+

    ifn ifoe m loe mfoe og xfa~ xf s mf sn ofoe xf xm in` xgo mo xfnx/Xr~ ofno+ h in` xgo sno m } hoe ino mfr~o ena k` loe mfoe in` xgo

    so n fn in` xgo sno k oen mfr x|mf ofn` }ar moe s ino ofo vx n

    sn lg mg xn mfof m in` xgo/

    1/1/2/=/ Loe mfoe ma mm lo m kno qrao &lo fr qrao./

    Xfbg Mfro `m In` xgo Snx Oa` } 22: s mm lo kno qrao4 Mm lo

    m mgn k kno qrao or `x lo m if ooe in` }gx fgm m of foe oe i

    n sn lo ina x|goe snm |a qr~x of xn mfof s fgx oe/

    @m mf ma snm xfr xfz loe mfoe s mm lo fr qrao vm of knrlao en` m vm `nof s xfr~x `nof `x mmf ~ s mm lo fr qrao s

    oefnz s sn mm lo fr qrao mfa/ Xfbg ~r mr ma mfro `m i xgo } xo xn

    ma mm lo fr qrao s oefnz s ena mm lo m xf of foe xn Lg mg xn

    mfof/

    Xfr xfz loe mfoe s } xo xn s s mm oefnz s sn mm lo fr qrao4

    Xfbg Mfro `m in` xgo } 22: s Mm lo kno qrao qr~ of4 in` xgo sno

    mo vb` kn f } in` xgo o` x|m + xf` x|a `n qrao f ma xfof sno fn oe

    qro x| s lao en` m sn mm o s ifm+ oefno mr mm lno lo fz n fn

    oe m oe s fn oe qro x|

    1/1/2/8/ X knr ma in` xgo sno on l/

    Xfbg Mfro `m In` xgo Snx Oa` } 31: s ] hoe x knr ma in`

    xgo on l4 In` xgo on l k `x l zfo x|goe f xfoe in` }gx on l ma

    `x o s+ m mfm ooe in` x|a+ of en xof zf fz+ fnr qr+ } xro xf zfz

    krx s mm qrn of ma f xfoe i xgo s f xfoe in` }gx on l ma o s /

    Loe mfoe o~ m } hoe of` `m mf enz mfg in` xgo sno vm of kmf

    x|of+ on hroe+ zf` sn ma mm xf xm i` xgo/

    Fgx oe in` xgo on l m fnr qr m xf mfg zfz in` xgo sno m kz

    xfa~ n on hroe+ kmf x|of s xfr fz zf` sn xf xm in` xgo+ ofoe ifoe xf

    fgo xgo ifoe xfm fno mm xf xm o~/ ino ma in` xgo sno on l ifoe x

    m `m ifmf qrao of ino ma in` xgo sno m kz+ in` xgo sno m

    ]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe 1:

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    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    kz mfr x|mf ofn` fgo xgo s ino m kz ma `of n sn lg mg xn mfof/

    X|mf ofn` o~ ifoe m en` of ifn in` xgo sno m kz } hoe x knr ma

    in` xgo sno on l hg in` xgo sno m kz zfn of en m fgx oe ma

    in` xgo sno on l+ mo ofm m oo } hoe kgn loe mfoe o~ fa~ ifoe/

    1/1/2/2/ X knr ma in` xgo sno ifm/Xfbg Mfro `m In` xgo } 3:: s ] hoe x knr ma in` xgo sno

    ifm4 In` xgo sno ifm k in` xgo sno mfr x|mf ofn` in` xgo lg mg xn

    mfof s i lg mg in` xgo ma o s mz hn fgm o s inof x ifm m ez

    x|goe lg mg xn mfof ma o s mz x|o/ In` xgo sno ifm k in` xgo sno

    xfrm moe x~ in` xgo ifm fgm k in` xgo sno xfrm mfn ofof fgm so zfoe

    ma moe x~ in` xgo/

    Moe xfbg Mfro `m in` xgo Snx Oa` } 3:: qr~ of4 in` xgo sno

    ifm zfn zfn fz sn in` xgo mfof x|goe x|oe fz in` xgo sno mfof } hoex knr in` xgo ma `of/ Oefa k moe snm ma in` xgo sno mfof n ifn mo

    } f x| ko x mm in` xgo sno ifm/

    Of s~ snm } hoe x knr ma in` xgo sno ifm mf m mo ofm ifn

    in` xgo lg mg xn mfof ma `x fgm ofnr o s mz hn s o s inof x ifm/

    Ifoe en k in` xgo sno ifm x|goe x|oe fz fan fgm ofnr in` xgo sno

    m l ofn` oe in` xgo mfg `x o s s moe ifoe mz o `n qrao f

    ena in` xgo sno o` oa~ s in` xgo sno o` x|m/

    In` xgo sno m xf xfg kro sn in` xgo sno ifm s mm xf xm in`

    xgo m in` xgo sno ifm xfm fno fgm vb` vx f } in` xgo ma in`

    xgo sno ifm/ Snm xfm fno mm xf xm in` xgo o~ zf xfrm sg xoe xof

    froe ma in` xgo s } of en ma in` xgo sno mfof s ooe km mfr~o `o

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    1/

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    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

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  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

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    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    }of xfoe xno sn xfoe xno hg n xoe zfoe so ifm mroe mz/ Xfoe xf

    zfoe so m xfm fno n sn ofoe oen m x|mf ofn` mag s zf` mfx xx/

    l/ Xfm fno zfoe so/

    Ifn xno fof zfoe so+ in` xgo sno m xf hoe fan kgn mr fn4 mr fn

    ` fgm mr fn oe/- Hoe mr fn ` mfg in` xgo sno mr x| kn mfn xnx s ~ + n ifn m xf

    xfr xfz m ofnr xfoe xno fo m xof+ loe mmf a |a mr fn s n

    xoe m zfoe so x or mr x| kn xfbg fnr lnx ma f/

    - Hoe mr fn oe } enn fo mr x| kn ma oen m zfoe so+ xfoe }

    hoe ifn `ro vm `nof kn `x so oefb fa~ lnx+ loe mmf or |a

    mr fn+ mfg ofoe z o x| kn }o s oen m zfoe so mf mo mfo mr

    x| kn xfmf fz/

    m/ Ix xfm zfoe so/Ix xfm zfoe so+ x|m ifn a |a ix kro xf in` xgo sno mo mf o

    xof ifmf qrao s } fnr lnx ma oen m zfoe so m ix kro vm oe s

    loe mfoe xfr xfz/ In` xgo sno xfoe ix kro xoe zfo s mrn moe k x` xx

    mm n` mfof/

    r n`4 i xfrx zfoe so } enz in` xgo sno xfr xfz m ofoe loe

    mfoe `n+ fgm enz xfr xfz ofoe xfoe xno zfo fn moe m ino ma

    in` xgo sno/

    Ofm n`4 xno m~ ma loe mfoe ifoe mag hg n xoe m zfoe

    so mf ~r k oen x|goe o s m in` xgo oo xfnr xof ifmf qrao9

    mfx koe ma loe mfoe moe zf xfrm sg x|of + } fnr lnx s xof m

    kz+ ifmf qrao ma oen m fn/

    1/

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    14/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    enan go }gx vx xoe xf s mrm in` xgo/ Of s~+ xa m xf xf~ i xfrx zfo

    xmf } m mf x|oe ofx sg enan go r s mrn ma mrm in` xgo/

    Zfo xmf k `x if ooe mf ~r ma in` xgo sno x` |a qrao f lx

    xfoe fa~ ofoe xfa~ n x|goe xfm x ifn xno fof xfnx kz mm en xfnx s } kno

    f ena mm } knr+ m xof } knr mo in` x|a s }g }of sn } koe xfm x/ nsn `x } `m xnr in` xgo ofx of fgm } h xn ifgo of+ mf i xfrx zfo

    xmf xfn moe loe mfoe/ Xr~ s~+ n sn fr fx x|oe fz+ snm m xf` loe

    mfoe oegn i xfrx zfo xmf moe mo xfnx xfa `o qr~ of loe mfoe m en x|

    s ~ / I xfrx zfo xmf moe m ~r mr n sn mm fz oe s hmf s vb`

    vx kn/

    Qr~ x|of zfo xmf m } hoe mfg mm `m mf }ar4- Enz in` xgo sno vm of on hroe+ kmf x|of s zf` sn ma mm xf xm

    in` xgo ifm/

    - Qr~ x|of zfo xmf m xfm fno of k `x xf oefn` m lo ifn snm }

    hoe xf xm o~ m fnr qr fo }g sn in` x|a mfn xnx x|goe snm en` lx |n

    |g zfx fno kno qrao o m } ho knr ma lg mg xn mfof/

    - Qr~ x|of zfo xmf in` x|a xgo l lg mg xn mfof x|goe ifr }gx vx

    mrn moe ma mrm in` xgo/

    I xfrx zfo xmf xfoe lag e` snm }g }of mm xfoe xno of }ar4

    a/ ]g }of mm xfoe xno xn mfof o~ sn mm xfoe xno xn mfof i x|m/

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    i sn ofar/ S h4 qr x|of }g }of x k } h x|goe o` fno fof sn o` x|m

    + zfo xmf vr foe lno n ma mfn zf lo foe ma hgaof oefnz+ or mfn zf

    o~ xoe x|goe ofoe o` x|m moe sn `m xoe xfbg x k hgaof xfr xf m oefa

    hgaof xfr lo foe xoe ho xn mfn zf lo foe xoe xfbg+ or hgaof xfr ifoe xoe

    ` mfn zf lo foe xoe xf in` xgo sno zfn x } oefn oe s xof fz k mm

    ifgo mfn zf+ mo xfr xfz loe mfoe a |a ix kro/

    l/ ]g }of ena } knr xfm x sn } knr i fgmf+ h xgo/

    K }g }of mm mf xnr ena mm } knr xfm x sn } fmf xgo fa~ i fgmf+

    oeo }mf k m } g koe s of en |n |g fgx oe/ Xfbg + in` xgo sno

    m xf xf~ | m }an }x x|goe lg mg xn mfof fgm ofoe lno oe ko s }o

    ]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe 18

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  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

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    vrx inof hgaof mo vb` vx xf` of/ S h4 } mfof kmf qr ko ena en xfof

    xfm x sn en xfof i fgmf + ena en x| xfm x sn i fgmf

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    kz `x mmf vm oe fa~ mfa+ s m `m xnr fz k fa~ ifoe/ Or oeo }mf kz

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    ifg+ f } en xfof/ Oero em x lo oegn ma } knr oeof k` mfg o x| xfof

    `x xfm g xno m~ fo k }g }of o xfro sn } h xgo fgm mm xnr mfro hg

    o s in` xgo x |a/

    h/ Oefno mr `n qrao f ena mm xfoe xno xn mfof x|goe i/

    F xfoe xfaof xgo k` mfg mm xn ifgo x oe kno f kn sn ofar/ S h 4Xn ifgo mfn zf kn sa~ m ifz m sn xn ifgo so sa~/ Oegn |a+ `x sn xn

    ifgo m xf kno f xfbg mmf ifm/ En } mfn zf fga foe m xf k `x x k zfo

    x|` m xf ma hgaof xfr+ mm ifgo o if n ifoe xf sx qr hgaof xfr lo

    foe x| mf`/ Loe mmf in` x|a `n qrao f qra kn ena mm xn ifgo+ in` xgo

    sno m xf zfx fno mm }an }x xfrm s v k i xgo/

    b/ Oefno mr n qrao f ena xfoe xno xn mfof s xfoe xno zfn xn mfof/

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    `m xfa~ n ofo sno+ } knr xfoe i }o vrx+ mroe mz `x qrao n` xgo hno

    s o s m in` xgo/ Mm xfoe xno of s~ kro l }roe xof vm oe mfg mm

    xfoe xno xn mfof/ Mm xfoe xno m oero em x lo oegn mm h knr oeof fgm

    inof x m l }roe fr mf mfg xf xm zfo xmf/

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    ifoe lof xfroe fgm ofoe so + ofoe ifgo `m xn` o |n |g+ }an zf`/

    1/

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    16/84

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    sg x` qrao x|goe+ `m x|oe ~r ma xoe kgn ` xno fof in` x|a mfg zf

    fz/ xno m~ ma loe mfoe sx mfx zf xfrm sg i ooe s fnr lnx ma in`

    xgo sno xfm fno in` i/ Or in` xgo sno xfnr } a` fnr s of en mfoe

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    in` i mroe mz loe mfoe m xno m~ mag ofx/ S h4 ifn in` i en x|

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  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

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    l/ Xno fof in` i/

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    Zfnr in` i k mfoe x i xgo/

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    m/ Ix xfm in` i/

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    i/

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    in` xgo sno ifm xf m xf xfoe qra in` xgo sno o~ of en f

    xfoe in` }gx on l ma lo xf la n sn in` i ifg s kr x| foe fg/

    1/

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    18/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    xgo+ ena } i xgo sn lg mg i xgo+ ena mm lg mg i xgo sn ofar+ n mfnr

    i o~ sn i x|m

    In` xgo sno m xf xfm fno vm `nof xfbg fan mmf }ar4

    Mmf xf ofx k in` x|a mm xn knr ma `x oefnz s x ifn zfx }nof o ifn

    sg } }mf xfbg fan foe4 X mfoe x em ko } }mf i xgo4 in` xgo sno n xfbg foe o~ ifn

    `ro xfr xfz loe mfoe s } ~ ma snm efn } &m } ho knr } ~

    ./ S h4 in` xgo sno xfm fno in` xgo ifgo `m foe xo ifg+ m xf

    k oefnz s vrx ifg sn mfoe x efn } k zfnr vrx ifg/ @ro lnx oefnz

    s o~ m m i xgo o s efn sg } ifoe xf mf mo n mfnr sg } mn

    xn ifgo kno qrao vb` vx/

    X } }mf i xgo in` x|a oem s mfoe x em4 ifn in` xgo sno `ro

    xfr xfz loe mfoe s xof m xfx ma oefnz s &m } ho knr } xo xn fgm

    zfx }nof./ S h4 in` xgo sno vb` vx oefnz s vrx ifg x|o } mn xn

    ifgo foe xo ifg+ `ro lnx oefnz s o~ m zfx }nof xfm } fa~ ifoe

    in` xgo sno n x x|o } mn s in` x|a mm mfoe x em m kno qrao of

    zfnr vrx ifg+ ~r mr vrx sx x

    Mmf xf fan k x `x ix kro m x|m+ in` xgo sno xfr xfz xn knr k`

    loe mfoe m } mfg mm ix kro mo ifoe of/ S h4 in` xgo sno in`

    x|a mm xn knr+ f } zfz k s qr~o } fr xn }o m of of lno lo enag

    ofo xn }o m of+ lno lo lo enag xn }o m of+ fa o `ra foe

    r n`4 I xfrx o~ xfoe m xfm fno xoe n xfro xno hg xn knr

    xfoe k m }o+ mfn zf xfr xfz loe mfoe xfz fo }g sn mm i xfrx ifm/

    In` xgo sno ~r mr o s m in` xgo mroe mz mm xn knr+ mfoe x

    mo xfnx xno fof in` x|a+ n mfnr mfoe sn ofar s a |a ix kro mfg

    ofoe so if oefn mo mfn xnx/

    Ofm n`4 fo mf ma i xfrx o~ k } zf xfrm sg oero em ma loe

    mfoe s mm xn knr m b` in` x|a+ n mfnr m xf l k` en+ l }amfa+ `x n xof ifmf qrao/ ~ moe k fo mf so m ma zfoe zfz

    in` xgo ha x|o xn knr/

    1/

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    19/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    of foe xn m } ho knr m lao en` m o s m in` xgo kz s x|of

    l~ x|goe lg mg xn mfof/ Vm ofo x lo oegn xfoe m } hoe n sn } h

    xn ifgo s mm l zfo mr xfof ma o+ ofoe ifoe mf enn fo x|goe ofoe

    ifgo `m o~ &s h of ~r mr vm ofo s mm nr ifgo fz oe fa~ enag hmf

    ma o s m in` xgo sn lo xf la./S `r vm ofo m x mm oero m kz sn moe x~ ifmf foe oo mfoe

    m of en mag s xfoe hoe of `x kgn loe mfoe/ Xr~ s~ mm vm ofo

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    hoe x|goe `n x|oe fz ` mfoe m xf z hoe m/

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    ofo zfn m in` }gx ln in` xgo sno x ifr mfro l mfg o ifn mfoe m

    en kn/ Or ifmf foe in` }gx ifr mfro l mm xf vm ofo+ xfm fno snm en

    n fgm ofo s mm lo x| kn+ in` xgo sno } `x qr~o in` }gx+ moe of xof

    m kz x xno m~ ma loe mfoe moe en` vroe/

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    - Xf vm ofo ` &hoe ifoe of.4 k oef oen m ~r mr x| kn+ i

    ofo x|goe `n x|oe fz fgm zfm z kn mfg in` xgo sno k oe fa~

    ifoe oe sn xfoe xno mo vm ofo loe mmf ~r mr no sg xfoe xno/

    @x } zfo fn mm ~r mr vm ofo ` xfoe mroe mz loe mfoe oe

    xno m~/ Xr~ ofno+ m |n |g k oen m oef vm ofo m xf ifoe in`

    x|a xfoe xno k mfof vm ` vm ofo xf in` xgo sno if m xf zfx

    fno m nr / Oegn |a+ } hoe xf vm ofo ` m xf x ofo m

    xfoe xno zfo fn hg oen zfo fn zfn xfm fno `x } moe snm/

    - Xf vm ofo oe &hoe zf of.4 mf n fn } zfo fn ifn ifoe oe

    sn xfoe xno ~r mr vm ofo/ Ifn ifoe oe sn xfoe xno mo vm ofo xf

    ifoe n fn zfn zfo fn/ Ofoe ifoe xf mfm mfo |oe `x ifn lo xf

    la ifoe zfo fn xf f oe sn xfoe xno ln m xf hg f fgm ifoe

    `ro x| kn+ fgm ifoe ofo m xf vm ofo+ fgm ifoe m n xoe

    ]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe 1>

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  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    20/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    ofo xf/ Hg + snm } hoe xf vm ofo oe xfoe mroe mz loe mfoe

    x xno m~ fo }g sn snm } hoe xf vm ofo `/ Hg + in` xgo sno a

    mfroe snm } hoe kgn xf vm ofo ` fo+ xx ofno mfn zf mfg kgn xf

    o~ moe zfn mag fo }g sn xf vm ofo oe/

    In` xgo sno m xf } hoe xf vm ofo xfbg hoe oe fgm hoe ` fgmix fz m fan/

    ] xno m~ ma loe mfoe m vm ofo x lo oegn l of foe hg ooe

    km+ xof m kz+ xf` qr~o x| kn+ } fnr lnx s so mo vm ofo s } ifmf

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    of ` lg m mm ~r mr4

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    loe so lo of en xf vno vm ofo } h xno en oeo foe ma o s

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    xoe ofo xf vm ofo m qrao f sn o s m in` xgo fgm k fnr lnx

    ma n xoe ofo xf vm ofo ifoe mag xf moe k` ix qr ma vm ofo

    x| oo ifoe ` lg en x| ma o/ Hg mo mf mm ~r x o~ ifn xno

    fof mfo `r vno vm ofo/

    1/

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

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    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    Ofm n`4 i xfrx o~ } |x zfm xz ifn xof xgo moe x~ m qr~ ` ko+

    kgn fof inof hgaof zfm xz/

    1/

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    22/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    ZFO NN

    XFM X Z HOE I XFRX XFR XFZ LOE MFOE IN@ XGO

    X\GOE IN@ XGO LG MG XN MFOF XN MOE X^ IN@ XGO

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  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

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    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    o~ m m xfoe qra enn xfnr m ma ] Moe xfoe+ ] I fgmf s r x+

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    m en Lg Moe xfoe+ Lg Moe xfoe no x+ f xfoe lof mfo ofo xno 6===

    s ix qr xf` of ma L Moe xfoe Lao x mfm enn xfoe/ Enn xfoe o~

    m x|ag mfg ofoe hgaof oefnz xnr lnr+ fgx oe x|goe 11 kof sm Xfoe `nHmf s ` Snx Oa` ma` ix xfm fno ifn ena ofz UXG+ m ofoe oe ez sg

    } zfx x|no inof x v fn ma x om on mfroe s oeof xfoe `n hmf s on

    |noe+ x|goe m hmf s i xgo+ in` xgo/

    X|goe ofnr o` kno+ AAM m ~ lao Mfoe ifgo Of om Snx Oa`

    mfz xfro nr ino in` xgo mm x mfm zfx fof+ x mfm on` ~x s x

    mfm inof hgaof mfoe ifgo Snx Oa`/

    O` kno xnz gx m mm haof fnr4 mz soe HGAOF OEFNZ

    XNR LNR SNX OA@+ xo snof xn k x|ag xoe mz soe Hgaof oefnz xnr lnrSO ko 1+ enn xfoe X mfm in` xgo on` ~x r~ xo s ofnr xfof xmf ifm/

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    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    a/ M mr x mfm xgo moe x~/

    l/ M mr x mfm zfoe in` xgo lg mg xn mfof/

    ]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe

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    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

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    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    - so kno qrao o ofo }+ zfn fz fgx oe s ` ofo mm so s

    moe snm fof mfof/

    - Zf zfoe k oen xfa` `r x|m xnz mfg x|oe zfoe+ xfa~ `x x|oe

    zfoe nr fof xgo l moe snm x|goe xfn enao x|oe zfoe n soe s xfm

    fno mm moe snm hg x|oe zfoe r qr~o/b/ In` xgo sno mfof/

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    - m i sg mm lg mg in` xgo xfbg } zfo moe ma x|oe zfoe/

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    x|oe xr~o mfof xfm sg moe x~ mfg o `x o` }ar / Xfbg xfoe k+

    ofoe oen `n xx oefnz mm x|oe mm x|oe inof hgaof+ mm x|oe n

    fm s ofoe oen m x|of + inof oefn` xfm xno x|goe kof sm in` xgo

    s i xgo m xf k` snm mfg moe x~ sn x mmf k `x x| k `n sg oef/

    - X| k in` xgo sno mz

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    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    o oa~ AAM v~ hoe m n oe sn fo 1:: mo l ofo sno+ x|goe

    m oen m moe ofo in` xgo sno mz qrm ena/ n oe in` xgo sno

    m g xg m f xfoe Snx Oa`+ Aof+ L+ Zfz+ An-kbo+ m+ Ofx Lo s m

    ofnr o` inof oefn` xfm xno s in` xgo s x so xn mfof - i xgo - xfr

    Snx Oa` moe of qrm x/ 1::" n oe in` xgo sno s x| k in` xgo sno magmz ma AAM m g xg x|m xnz ln mm mfr~o ena mag mz s in` xgo ma Moe

    oe mfr r xfoe qra mfoe x|of fz xm s in` xgo s i xgo ma h o

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    m g xg mfr~o }r ln mm mfoe x|of x|o n fm s xn mfof+ i xgo+ krx

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    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    - X so snm z hoe mfof }mf Xfr/

    - X so moe xm i ifan s qr~x xgo xfr/

    - X so s mm xf xm fgo xfr s ifnr on s xfr/

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  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

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    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

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  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    30/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    Mm qrn x|of oefnz s zfx }nof m x|oe ma `x hgaof oefnz4 @n hgaof

    oefnz ifm ofar m qr~ x|of mm oefnz s zfx }nof ifm ofar/ Xr xfbg xof

    x|oe ~r ma so ` qr~ of in` xgo sno og xfm fno in` x|a qr~

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    Oer~o xm }z vz+ of } s xfa` mfnr en~ k` snm4 En~ k` snm zfnm }z vz+ of } s xfa` mfnr zf fz sn qr~ of mfroe ma moe x~

    of` ` lg h in` x|a+ }g }of s xfro xno mfg snm kr x| f }/

    Mf `m en~ k` snm/

    Mm i fnr } hoe xfoe ofx x|o en~ k` snm4

    - n mfnr } mn s } mfn xnx &.

    - ` xn }o sg xfn n` in` xgo &.

    - ] knr mo xfbg hn s nr mfof &U.- Ifoe mo xfbg hn oa &U.

    -

    Ix mr ma `x mfoe x|of in` xgo+ lag e`4

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    xno en oeo foe9 mm xn knr ifm m kno qrao/

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    in` x|a xfm x/

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    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

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    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

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    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

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  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

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    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    Kz i fgmf zfoe so4

    Ifn kz i fgmf zfoe so+ x|m fx in` xgo sno AAM } vm of n xoe mo

    zfoe so k an7 M xf k En` m+ I xgo x|oe+ X|oe mm l zfo zfoe lao+

    ofo sno x|goe Moe x~ Xnz xfbg+ in` xgo sno } vm of `m xnr mo fn+ mo

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    Ifoe hg moe x~ AAM xfnx i kn xfbg `r ma SAMZA/ ]ar ifn kz m Loe

    mr fn+ in` xgo sno } in` x|a kn on hroe x|goe Loe mr fn sa kz ~

    s zf fz sn `m xnr x |a fa~ mfa/ Or Og &mfa x m `m xnr. in`

    xgo sno } kz kn Loe mr fn+ ofoe or ^b} & x m `m xnr. in` xgo

    sno } n sg zfoe so/

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    zfoe so mf x| kn mm mr fn hn fof xfm M fgm Ifoe/ @n mr x| kn }

    m in` xgo sno of hr sg Loe mr fn hn hoe m xfnx i }o/

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    zfoe so s kr Loe mr fn sg f } k` snm/

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    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

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    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    1/11 FQX fgm Lao in` }gx m zf hr~x } l ofn` in`

    xgo m kz ma o s ifoe7

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    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    oe ma o s ifoe7 Mm mfof }mf s xf xm m h fnr

    z hoe ifoe7

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    `m km mo in` x|a+ loe mr fn fa~ moe m ogifm7

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    //

    Snm fgo xfof Loe mr fn o~ loe mmf zfoe so } enz mfg in` xgo snoma AAM m mn ofo xgo hno s fnr lnx s f xfoe I]OL ma ifmf foe/ X +

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    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

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    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

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    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

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    Ofo vx mfroe s enan go ix xfm in` xgo4

    r n`4

    - In` xgo sno xfr xfz s } hoe kgn fof in` xgo m lnx Xf enn

    x|of ma Lao En` m of` `x zfo vm `nof xof x|roe xfm s fz k ma

    Lg mg xn mfof/

    Ofm n`4

    - Mfa z hoe m ofnr i xfrx xfr xfz loe mfoe mfg enan go ix xfm

    in` xgo o~/

    ]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe 5:

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    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    ZFO NNN4

    LNO ZFZ FGO XFNO I XFRX XFR XFZ LOE MFOE IN@

    XGO X\GOE IN@ XGO LG MG XN MFOF XN MOE X^ XOFF

    IN@ XGO S I XGO AAM/

    =/1/ Ofo vx mfroe s i xfrx xfr xfz loe mfoe in` xgo x|goe in` xgo

    lg mg xn mfof xn moe x~ XOFF in` xgo s i xgo AAM/

    =/1/1/ Xfro kn/

    Moe x~ XOFF In` xgo s i xgo AAM k moe x~ aoe oe~ moe zfx

    x|no s x m ofnr xfof xr oe i x|goe ofnr o` kno/ Fno oa~+ Moe x~

    ifoe mf zfx x|no s x| xfof xfoe fnr Ooe ` mo m ifr sm @no

    X|roe X~ oer~o s `x } xof xfof zfa Oa`+ Lm/ ] zfx x|no ~ `x `x

    mf qrao k of sg n oe ofo sno ofnx xof+ kro m eoe s moe x~/ Sn ofoeino xfm m x|aoe l ~ s kro m eoe x` xn fm fn ooe mag fnr lnx

    mfr~o }r s kof sm in` xgo oo xx m mm ofo sno moe x~ aoe m ofoe moe

    fno oe m efn ofo/

    X|goe `n mrm in` xgo on |noe+ } xfof moe k mf in` xgo sno m

    xf a |a ofoe ofo of mfof vm s xof fof ma hgaof oefnz/ x m nr

    o~+ mm i xfrx xfr xfz loe mfoe in` xgo oe ez ifoe of/ Ofoe x|m

    fx so k of sg ofo x mf qrao k mgo oen/ Mm ofo sno ma AAM r m inof

    oefn` s ino xfm mfr~o oeof soe mfm oo ifn xfm fno i xfrx xfr xfz loe

    mfoe r `aoe kn fnr qr+ xfr xfz m ofoe loe mfoe m xno m~ mag/ Lo

    mof + moe x~ AAM moe xfnx kz mfg `of mm i xfrx eo of |x xx s ofnr

    xf xm |x m fnr qr/ M xf4

    - n sn i xfrx qrao }x - zfoe so4 Moe x~ AAM xfnx kz m mm loe

    mr fn |x mfn xnx s xz x|roe m xgo l mm so m mgn k qrao x|oe

    m xf of foe o Lg mg xn mfof m in` xgo x m xf of en

    m |n |g xn` xoe+ |n |g in` }gx+ xg nr ino xfro kn mfg snm xfm

    fno mm xf oefn` in` }gx }ar o~/ Ifoe mf xfm fno ifn lm r x|goe

    enan go kz i fgmf ` snm qrao }x+ zfoe so o~ m xfm fno |x

    knof fgx x|goe }rx qr x|of in` xgo+ ofx k enan go xfm fno in` xgo

    mfof xfm+ n ifn m xf m xfm fno hg ofr mr zfx }nof ifn in` xgo

    sno qrao }x xf~ ofoe hr fnr lx xfoe+ m ofnr so zfx }nof mo x`

    ]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe 51

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    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    fnr+ ofoe mm ofo sno ma AAM lnx mmf so hoe |x fnr qr `m h

    mfa m } mfro l i x x|m/

    - n sn i xfrx vm ofo4 AAM m kz mm `r xf vm ofo zf fz mfg

    xoe `m mf s x|oe fz &`r xf vm ofo m no }o } h s `r

    xf vm ofo oef no sg } h./ oe xfn+ in` xgo sno |x knofoe x|goe mm xof froe+ s h4 ifn ifoe ofo m vm ofo fa~ vm ofo

    ifoe ifz xf snm xfm fno mm xf xm l }roe } m in` xgo sno AAM

    mo ofm+ x|of xof x|oe l oe ifn `a in` xgo aoe xn eo s xfn enao

    mfof xfm ifoe mfg zfz/ Lo mof ix mr xf vm ofo ` lg on

    hroe mo xfnx xf snm xfoe vr~o } hoe xf vm ofo hoe m } h xg

    nr ino m kn fo mfg if ooe ofo m zfo fn mag ofx/

    Oegn |a+ snm xfr xfz loe mfoe in` xgo `aoe kn fnr qr moe `x zfo of

    sg snm ofoe qrn of s mmf xfm x|of l~+ kr x| mm f } m mroe mz/ Sh4 mm lno lo vm ofo fa~ in` i+ AAM qrn of `x i fnr |noe x|o en~ k`

    snm &MM1+ MM

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    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    xfm ono sn ifmf foe fa~ in` i kn }ar oe~ ix xfm ono / ~ k

    hg }m z ln xfn enao in` xgo+ hg xo i` xfn enao s mfn zf/ S s~+ `m

    h x|goe in` xgo+ mo m ofnr i xfrx xfa~ xf of vm `nof xn knr Xr~

    ofno mfx koe loe mfoe xfr xfz ma in` xgo sno x|goe qr x|of in`

    xgo } en` }x/- I xfrx zfo xmf4 x|goe fr fx mm mrm in` xgo snm zfo xmf x ifn m

    in` xgo sno AAM xf fno x|o en~ k` snm+ s a zfo mf m x|oe go

    in` xgo xno fof zfo xmf+ s xf mm xfof sno ifm x|goe go in` xgo

    } ifoe m xfoe xno og ma snm zfo xmf o~/ @m h+ ifn xfof sno og

    zf x|mf ifgo `m og moe m } zfo xmf og mfg ifgo `m `of

    in` xgo }goe `m z hoe mm i xfrx o~ mo ofnr fo mf/ Xfoe mf

    } hoe mm zfoe zfz s zfo xmf vr foe xf~ } lno oe ma mm

    mf xnr/ X x` oer~o ofo ma } lno oe / Xf` sg + x|of in` xgo sno m s fnr fx s xf xm zfo xmf mo ofnr lx mz &mf

    ~r in` xgo sno n sg in` x|a mfn xnx ofnr fo n sn z hoe i xfrx

    o~./

    =/

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

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    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    M of foe g xg n oe ofo sno kof oef+ xfoe vr~o mfg ofo

    sno n xz fro mz ofx mm xfoe xno `n s oeof/ Xoe moe mm x|aoe xfnx l

    zfm s mfg moe xm ma ofo sno x|goe Moe x~/ Oe~ moe zfn fgo xfno mfoe

    x|of k` snm+ fm fn mm Moe x~ ifm z oe ofr mr ma xf x|oe/ Ooe mag

    fo oa mfx koe ma loe mfoe in` xgo xfr xfz/=/=/ Lno zfz fgo xfno i xfrx xfr xfz loe mfoe in` xgo x|goe in`

    xgo lg mg xn mfof xn moe x~ XOFF In` xgo s I xgo AAM/

    Sn ofoe fo mf x|goe qr x|of z hoe i xfrx xfr xfz loe mfoe in`

    xgo ma Moe x~ XOFF In` xgo s i xgo AAM+ or ifm zfm m xf fnr qr

    ma mm mrm in` xgo } m mn xfno fo |x ofnr/ S s~+ loe so ino fm

    m x|oe s ofoe oefno mr qra x xfm xz s qr x|of n xfm x moe mm

    aof+ mf x|goe Moe x~ In` xgo s I xgo AAM sa qra+ b` vno m a |a `x

    } lno zfz of` fgo xfno fo snm z hoe mm i xfrx xfr xfz loe mfoe in`xgo of }ar4

    =/=/1/ Zfoe so+ Qrao }x+ mfoe ino in` i/

    =/=/1/1/ n sn zfoe so4

    Of or |a x|o+ x|goe qr x|of zfoe so Moe x~ XOFF In` xgo s

    i xgo AAM m } hoe mm Loe mr fn xfr xfz loe mfoe in` xgo/ Ofoe

    `m } hoe so mfa mag s xfn enao ma mrm in` xgo xfoe l fo mf/ S

    s~+ xoe moe snm } hoe mm Loe mr fn x|o Moe x~ zfn a |a oer~o xm4

    Lx lrm x|goe mm mrm in` xgo+ in` xgo sno zfn xfm fno ~ snm zfoe

    so mm m ofo x|goe o s ifmf foe loe snm v~ hoe mm Loe mr fn hn

    hoe m xfnx i }o/ of` ooe mag mfx koe ma loe mfoe in` xgo xfr

    xfz m/

    =/=/1/

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

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    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    in` i ma SAMZA lao fof/ Of s~+ } enz in` xgo sno xf fno m

    ofoe e `of qrao }x m `x mmf | |oe ` ifoe xo ofnr xfn enao/

    S h m xf `r Mfoe x|of qrao }x mfoe ino in` i Foe xo ifg of }ar4MOE X^

    Xo ifmf foe4

    Oe~ ifa }4

    On hroe4 MFOE X\OF QRAO ]X+ MFOE INO

    IN@ I FOE XO IFG

    H2=1 52'6

    Xo OeOen kz MXOen }gx vx 1Oen }gx vx / IXS qrao }x qr~ x|of in` i ma HO s ofo xf~ qr~ x|of

    in` i m xfm fno oefn` xm+ ` lg xof mfof vm1:/ IXS xfm fno mfo `r s in ` kn `x } kgn FXI vm

    of xof mfof vm ma xf xm in` i ma HO11/ Mm mfof kmf in` i m vm of iz xfn s oer~o ofo

    mfof kmf m enn xfmf fz k1/ ` lg mm kgn FXI ofo i en fgm foe en lo ifoe lag

    e` x|goe FXI in` iM/ IX KRO

    Xfbg ino ma xn+ x|o m } loe mfoe xfr xfz m x snm xfm fno mm xf xm x|o+ mm `m xnr in`

    xgo x|of l~ zfo r ma mfoe x|of in` xgo x m+ oegn x| mm so xo xn }ar4

    Mf i ma oen xfm fno4WWWWWWWWWWWWWWW

    =/=/

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    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    In` i kro zfn m xfm fno xfbg qr~ x|of e` = lm }ar

    In` i xfoe m xfm fno sn mm ifgo `m of4 xno `x+ foe xo ifg+ xn }o

    m of/ Hn ~ k `x sn ino of` fgo xfno xf` mfoe x|of in` i ma

    Moe x~+ m xf4

    =/=/

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

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    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    - Sn i xgo qr4 Ma` gao xfm fno snm efn mfz ~ s m mfoe x

    fz k+ fz zfz of` mfoe `nof xof x|roe xfm fz k s x|of xof x|oe

    ifan ifoe ma i xgo moe x~ s `x `m mf e /

    Ifa } i xgo4 snm ifa } o~ } hg i xgo xfm fno/

    l/ Xno fof in` i/ @ on` zfgoe qr4 In` xgo sno zfn ` on` zfgoe qr x|m } mfoe

    ino ma ofoe oen xfa` ena/

    Zfo kgn xno4 ]ar ifn ` on` zfgoe qr in` xgo sno } xno fof zfo

    kgn xno xfbg xoe kgn m xf/

    In` xno4 Xno }ar ifn m zfo kgn+ in` xgo sno hoe mm hoe m in`

    xno mfro l in` s efn mfz x|m xnz sg lnr efn ix qr in` i/

    m/ Ix xfm in` i/

    Ix xfm in` i+ in` xgo sno fgo xfof Lno lo in` i qr xno `x xo

    xfm x xn xfn n` in` i sn on hroe m xf4 ] h xfbg } qr4 zfnr xfr &o

    }+ oe~.+ zfnr mfn &o }+ oe~.9 xo xno `x xfbg mm } }mf i xgo4

    SOH9 xo xno `x xfbg xfm x &in` i xfbg xoe kgn x xno4 2::/:::+

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    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    n mfnr sn xf ifg ` xf ifg efn mfz/ ` vgoe k foe fa+ sx x og

    xf oo mfx kn m xf loe snm ho `x `of en~+ oe hr+ i xo efn | xfn

    n` in` i/

    In` xgo sno oo oef mm xfof sno x|goe lao in` i r zfn efn mfz

    ifn in` ` s kno xm n mfnr ` lg } mfof vm+ ifmf qrao s }koe/

    m/ Ix xfm in` i4

    In` xgo sno a |a lno lo in` i foe xo ifg xn o s4 zfoe zfz

    in` i+ on hroe in` i+ } koe foe xo ifg xfm x xn xfn n` in` i &xo

    foe+ o s xof+ } koe+ xoe }.+ } koe foe fa xo ifg xfbg } }mf i xgo+

    mfof kmf+ ix kro/

    =/=/

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    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    Lno lo in` i zfn m kz hn } mfoe ino ma m fan lo k o s

    m in` xgo s in` xgo sno+ }ar in` xgo sno kr `x lo k` loe

    mfoe in` xgo mfg moe snm in` xgo ma `of/ ^r mr mfroe ma lno lo in`

    i k zfn mf | m } koe xn }o xfm x m xn xfn n` in` i+ }g sn } }mf

    efn mfz xf xfm x mfof kmf k lag ofnr s k hg ma } mfof kmf/=/=/=/ Fgo xfno i xfrx zfo xmf/

    Xf xm zfo xmf m xf m z hoe mfg fr fx mm enan go ma qr x|of

    in` xgo/ X|goe enan go kz i fgmf+ or } hoe xx snm zfo xmf+ in` xgo

    sno m xf m m mn ofo lag qrx s mfof vm s xof fof moe x~+ qra a |a

    m ofoe i fgmf in` xgo m xf s mm xf oefn` mfn xnx x|goe enan go xnz

    xfbg/ Snm z hoe fnr qr i xfrx zfo xmf km o~ } enz moe snm in` xgo x|

    oo h hoe fo+ s m `m xnr s foe n m xf/

    X|goe mm mrm in` xgo ma in` xgo sno AAM+ xr~ i xfrx zfo xmf moe m} hoe ofoe so mo |x fo mf+ snm zfo xmf mf hoe kn snm zfo xmf vr

    foe k mf ~r/ Mo n sn zfo xmf x }rx xf |x mo fo mf/ S s~+ b` vno l

    }roe xf` `x sn mf xnr zfo xmf x }rx of` fgo xfno fo mfg i xfrx xfr xfz

    loe mfoe o~/

    =/=/=/1/ Zfo xmf xof fof mfroe ma lg mg xn mfof

    a/ ] hoe mm x }rx xf fno fnr qr fgx oe/

    Ifn } hoe i xfrx zfo xmf+ in` xgo sno oo zfo xmf fnr qr fgx oe ma

    o s ifmf foe qra mm x }rx of }ar4

    If ooe }nof kn x|o hgaof xfr Kn ofro

    Hgaof xfr

    If ooe }nof kn x|o xn }o &\GA. Kn ofro x|m xfr

    Xoe xn }o lof qro

    If ooe }nof kn x|o so mf } fr&\GB. Kn ofro }ar xfr

    So mf } fr lof qro

    If ooe }nof kn inof x ma xn }o &\B. Kn ofro x|m xfr ) Mfn zf kn sa~

    ]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe 6:

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    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    Xoe xn }o lof qro

    Sn ofoe mf xnr o~+ in` xgo sno m xf vb` vx xof fof fgx oe ma

    hgaof oefnz x|goe o` in` xgo/ Qra + |x |a mm ofo vx zfm s mfg qr x|of

    in` xgo ma `of/

    S h4 n sn mf xnr if ooe }nof kn x|o hgaof xfr+ ifn in` xgo sno xofxgo } knr s xf~ |oe if ooe }nof kn x|o hgaof xfr ma i o~ xoe}g sn i

    x|m/ In` xgo sno m xf ix kro ~ k `x hr fnr xx s mfoe x xof fof inof

    hgaof fgx oe ma hgaof oefnz aoe hno lno xfbg mfnr foe xmf mm/ Xr~

    ofno+ hn em in` xgo xf } snm og moe m if ooe mfa oe |n |g/ X

    }rx kn ofro'hgaof xfr xoe ko m xf f` mfa ofoe if ooe }an zf` of4Ifan

    ifoe hgaof xfr fa~ ifan xfnr mfn zfof` xoe kn ofro/ Ifn + in` xgo sno }

    zfn ix fz sn snm zfo xmf vr foe n sn fan mf xnr kn ofro s hgaof xfr

    x|o/ X ofoe lno oe xoe fgm en` m m + in` xgo sno m xf a |a ixkro |oe knr x|goe x|goe hgaof oefnz } m if ooe m }an zf` og &ifan ifoe

    hgaof xfr fa~ ifan xfnr mfn zf./ Of s~+ nr o~ } enz in` ifgaof soe m

    |n |g in` xgo s a |a mm qr~x of s mm xf oefn` mfn xnx/

    l/ ] hoe mm x }rx zfo xmf |n |g/

    Xfm x xn AAM+ in` xgo sno moe } hoe `x } x }rx zfo xmf |n |g

    of4 f } if ooe xfaof xgo fno fof+ f } if ooe xfaof xgo ofaof s f }

    xfaof xgo loe xno &fa~ mo en k if ooe xfaof xgo xm xfn./ Ofoe lo mof

    ofoe x }rx x|o so mo `x } x }rx zfo xmf |n |g ` in` xgo sno AAM m

    xf z hoe of }ar4

    o l~ inof hgaof " xfa~ n ma kn ofro

    " xfa~ n ma hgaof xfr

    o l~ xn mfof " xfa~ n ma \GB

    " xfa~ n ma KOXX# kn sa~

    Ifn o l~ inof hgaof fa~ o l~ xn mfof moe mag xf mfoe x |n |g inof

    hgaof fa~ |n |g xn mfof moe ko/ S s~4

    - n sn o l~ inof hgaof+ x }rx o~ m xf enz in` xgo sno vb` vx s

    `m |n |g ` hgaof oefnz m xf ez zfn ifn inof hgaof s r x/ m

    ]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe 61

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    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    lnx+ sn mm hgaof oefnz fgx oe x|goe ofoe kof sm `n fgm `n sg

    oeof xf snm g koe `m |n |g o~ k |x qrao x|oe/ S of sg +

    in` xgo sno m xf o` lx m if ooe }an zf` ifn hgaof oefnz aoe

    eof mfr ofnr z km s |n |g/

    - Mo o l~ xn mfof m vb` k moe m f x| m km x|goe x|oe fz os m x }rx o mag &o zfn x| ofnr fo so mf } fr x|goe xoe oero

    so./ Or in` xgo mm hgaof oefnz m m n` o~+ i` xfbg o l~ xn

    mfof mag xf if ooe }an zf` s xfaof xgo+ mm ifgo sa~ fa~ o zfn x|

    ifm m xf zfx }nof+ s hgaof oefnz aoe mfz ofo `x `m |n |g if

    ko+ ` o `x km og + hgaof oefnz m xf x` mmf fo mf |n |g loe

    ofoe fof sn m /

    m/ ] hoe zfo xmf f } o s f } x xn x|/

    F } o s f } x xn x| hoe zfo xmf s xof fof so mf ma hgaofoefnz/

    F } o O zfn x|

    Xoe xn }o

    F } x xn x| So mf } fr

    Xoe xn }o

    Fan f } o~ m qrao f `x xfnx sn ofar xfbg oe xfm F } x xn x| 0 1 F

    } o/ Ifn f } x xn x| mag &xm4 so mf } fr ? O zfn x|. mfoe x `x ofo

    of |oe hgaof oefnz m xof x mf mag+ x zf xfrm sg mm ifgo o lo oegn

    oo z km xfaof xgo ifoe mag/ ]goe hg so mf ofnr oo snm in` xgo mfoe

    `nof mfg qr~o } fr so mf o~ moe m xno fof ofnr fo/ Of s~+ in`

    xgo sno } n vb` vx xof zfz k ma so mf ` lg xof fof hgaof oefnz

    oe of ofoe e lg mg xn mfof xf fno/ @x ifm or of f } o mag } e~ |a

    ofnr so fo ` in` xgo sno mo zfn vb` vx xnz/ F } o~ mag xf fno o

    s aoe zfn sa~ so ofnr+ mfr ofnr z km s xfaof xgo oo if ooe v~ |a enao

    ko x|goe ifgo `m o zfn x| k nr m xf/ In` xgo sno oo xfm fno mfn xnx

    ofnr fo mm ifgo `m o~/

    =/=/=/

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    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    Ifn n sg enan go xfm fno in` xgo mfof xfm+ in` xgo sno AAM

    xfoe mf } hoe i xfrx zfo xmf hoe kn `m zfo xmf lno oe } h mrn

    i ma xn ifgo+ s }ar xfoe n sg snm in` x|a mfn xnx mfoe x+ } }mf+ s

    mfof s s~ snm ofo ofo lao r s ifgo `m mo fo mf ho o snm in` xgo

    xfoe ig hn s `aoe kn x fnr qr fo/ ]ar ~ b` vno l }roe `x sn lno zfzof` fgo xfno ofm n` o~4

    In` x|a } lno oe s x x|oe

    X x|oe xn }o n Ea x| xfro ma xn }o n

    Xoe xn }o $ 1::"

    X x|oe oero so n Oero so n

    Xoe xn }o &fgm Xoe oero so $ 1::"

    X x|oe xn }o+ oero so k mf xnr mfroe ofx of en m mr xn }o s

    oero so ma hgaof oefnz/ oe xfn+ loe snm }g }of mm mf xnr o~ ena mm

    o`+ in` xgo sno m xf ofo xf~ mfnr foe lno oe s h go m ofoe

    if ooe s }an zf` m xf m/

    Oegn |a+ xn AAM ifn n sg in` xgo mm ifgo `m m xf+ x|oe goin` xgo oo enag snm zfo xmf mm ifgo `m mfg m ofo mfr x|mf ofn`

    zfo xmf/ S of s~ xf m ofo mfr x|mf ofn` } o` lx m m xf xof

    fof ma ifgo `m + x m ofoe qr~x of oe o ifn n sg in` x|a

    mfn xnx oefnz s/

    a snm zfo xmf f } g koe fnr qr fgx oe of4 Soe qra~ mm

    ifgo zfn xfr+ Soe qra~ foe xo ifg+ Soe qra~ so kr oe sg moe

    sn zfo xmf x x|oe ma ifgo `m/ Xm k+ in` xgo sno AAM xfoe zfo

    xmf mm f } g koe fnr qr fgx oe x|goe zfo xmf xof fof mfroe ma

    Lg mg xn mfof enan go kz i fgmf in` xgo/ nr o~ k mfa xfm }

    fz k/ S xf+ in` xgo sno oo mfr~o snm zfo xmf x|o ix fz sn snm

    zfo xmf ifm x|goe enan go xfm fno i fgmf &x|m ifn n sg in` x|a mfn

    xn oefnz s./

    ]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe 6=

    mailto:[email protected]://luanvan.forumvi.com/mailto:[email protected]://luanvan.forumvi.com/
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    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    mailto:[email protected]://luanvan.forumvi.com/mailto:[email protected]://luanvan.forumvi.com/

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