tinh ThSi Nguy€n Tinh hinh tdi chinh vdr hoat tl6ns kinh doanh i6rg Cia... BAo cAO KIEM TOANc4nh trong y6u tinh hinh tii chinh irn CaeV Ai pfi... cOne w cd pnAn shu nton e-nrir BiilH DU
Trang 2BAo cAo rnlcnirun ngP unAr
CHO NAM TAt CHINH KET TH6C NGAY 3I THANG 12 NAT, 2014
Trang 32 86o c6o cta T6ng Gi6m tl6c
5 86o c6o k6t qui ho4t tlQng kinh doanh hgp nhdt nlm 2014
6 Bfo c6o luu chuy6n fidn te hqp nhAt nnm 2014
7 Bin thuy6t minh B6o cdo tii chinh hqp nhit ndm2014
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Trang 4BAo CiO CL-.\ TO\G GIAM DOC
roi 86o cao ,ri .ftinf; h* ni ;, cho ndm iii chinh lit t-huc ngdl : t thang l2 nam 2014 bao g6m Brio
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| - nrrarialng kli kinh doanh sii ot0:ot::+6 ngey 31 th6ng 7 ndm 2006 do Sd K6 hoach vd Dau tu thenh
,,i -,^ ,1
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| - lin D"dng kj kinh doanh rttay aOi Uian r4i Cdng ry dang hoat dQng theo Gidy chLlng nhin dang k! kinh
L_ Eia chi : Ting 6 tda nhd ApEC, 14 L6 E4i Hdnh, quin Hai Bd Trung, thdnh ph6 Hi NQi
=
L Tu vdn rA quAn lli kinh doanh, chii5n luoc kinh doanh;
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L: Tu v6n I6p vi quAn l! du 6n dau tu (kh6ng bao gdrfr dich vq thi6t kii c6ng trinh, tu v6n ph6p lu{t, tai
l 4 ch inh)l
| - o Qudng cdo thuong mai vii phi thuong m4i:
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L_ e Lir hinh noi dia hi hinh quoc 16 vi cdc dich r u phuc r u kl:ich du lich: kinh doanh k}iich san: kinh ,,/
|€ o Dai l! brln v6 miy bay, v6 tdu h64 v6 xe Bus tour du lich: !
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Trang 5eAo cAo cUa r6NG GIAM DoC (rieF:,-
Ti IE
TAn cAnq tv Dia chi tru so chinh so hflu
t OutBic Ninh Pho Bdc \inh tinh Bic Ninh
Khu Cong nghiQp Di6m Thuy, huy€n *0,
PhI Bini tinh ThSi Nguy€n
Tinh hinh tdi chinh vdr hoat tl6ns kinh doanh
i6rg Cia a6" C6ng ry C6 phAn Dau tu Chau A - rnai Binh Duong khing itlnh kh6ngc6 su kiQn niro
ndm vd cho d6n thdi di6m l{p brio c6o n?ry bao g6m:
Cdng ty C6 phan Dau tu APEC Thrii Ngul €n
Cdng ty C6 phAn Diu tu APEC Hd Nam
HQi ding qudn tr!
vd tdn
Ldng
Ong TrAn V[ Phuong
Trang 6t-cONG TY cd PHAN oAu rU ctt^u' -nrA aiilH DUoilc
eAo cAo cuA ToNc clAM Doc rri: -:-:
Ki6m to6n vi6n
CdngtyTNItr{Ki6mtoinviTut6r''r'tCii-ili=::!nBd"'cdor}richinhhsp*61"1t?1-lai"hiffi
k6t thtc ngdy 31 th6ng 12 nem 2011' -{&C bil t'i :gT3n rong ti6p Uc duo' c chi dinh ki6m to6n 86o
T6rreGiAmtl6cCongffC6phanDAutuChdu.i_rnaiBinhDuongch|utr6chnhi0ml{p'B6oc6otdi
;;,""hilffir*""a;'r, i.,ie ii"i.ainp iil ,inr, hinh tai chinh, k6i qun hoat dQng kinh doanh vd luu
* N6u 16 c6c chu6n mgc k6 toin 6p dung cho C6ng qr c6.dugc.tudn tl.rri hay kh6ng vir tdt ci nhirng sai
lQch trgng y6u so v6i nhfng c'hi?" .i lliv aa i"irc trinh biy vd giai thich trong 86o c6o tdi chinhhap nhat;
"o '"i tot tiq"g v6u do gian l{n hodc nhim
ldri'
-dii ph6n
i"1' i.'i#'tjlir6iiiA- rao,
"oi.ii" i.o irri"rr xec hqp li tinh hinh tdi chinh
tdi chi'h hq? nh6t dusc lap.tra" ;il;;; "nu6" tu" ua in6 aO re toan Doanh nghiOp Vi6t Nam duo' c ban hdnh theo Quy€t dinh sd 1;,i;b;/'a; BT'1teuv zo trtang : ndm 2006 cira 86 tru6ng 86 Tdi chinh
;;il; ;t" ,h6;; tu ituooe aatt iltu" itien t}tui"-tnl'" vd ch6 d0 ki! to6n cira Bd rdi chinh'
Tortgcidmd6cCongqCdphinEiuniChduA-tl'i;ginhDuongcl]ngchiutr6chnhiQmbaolean
T6ngGi6md6cph6duyQtBaoceoteichinhhqp_nhAtdinhkdm.B6oc6otdichinhho.pnhAtd6plrdn
"a" .lt,'An_*-u" t6
]f,il;;;;;;;rn=#e *i"*e adn thuc iricn chuArmlrc vi chi! d0 k6 toan crla B0 rii chinh'
Trang 7-AKER TILLY
A&C
cONG TY TNHH KI6II To.i\ \'i rL \ i\
\r' A&C AUDITINGA\-D CO\SLLII\G CO LID
:-:::: H3 \oi :'10 Giang Vo St ' Dong Da Dist ' Ha Noi City
;:-,:r::r\-0aTrang:18 Tran Khanh Du St ' Nha Trang City
;. -:: iD CerTho :162C/4 Tran Ngoc Que St ' Can Tho City
f*o"u* r, r."
ILi'A\{TIO\AL
BAO CAO KIEM TO.AN DQC LAP
C6NG TY CO PHAX OAU TU CTTAU A - THAI BiNH DI'ONG
"*a, ' i;;;;;nu* zoro' B6o c6o krit qua hoat d6ng kinh doanh hsp nhit'
tdi chinh
"rtt *itrt nhiQm vA.viQc tT."i^tltll birv trung thuc vi hQp li Beo c6o tdi
ViQt Nam'v?r c6c quy
n6ibOmiT6ngGi6md6cxac;;;ffi;ili'ta6aatuaochoviQcl6pvdtrinhbdv86oc6otirichinh
COng ty c6 cdn sai s6t trgng y6u hay kh6ng'
liQu vd thuy6t minh tren eao
"i;'tai chinh hqp nhAt' Cac
thi tuc ii'tn to6n duoc lua chQn dua trdn xdt
nnam thi6t t6 c6c thi tqc ki€m;;u^ onoi,* tui tinh hinh thuc t6, tuy nhi€n kh6ng nhim mqc dich
dua
"i " r.ic*"."a,
"oi bJ cna C6ng tr,
c6ng vigc iicm toin clng bao g6m danh gi6
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hcrn lim crv s6 cho;i ki6n kiAm toan cua chung rci'
Trang 8BAo cAO KIEM TOAN
c4nh trong y6u tinh hinh tii chinh irn CaeV Ai pfi Di, fi Cheu A - Th6i Binh Ducmg t4i ngdy 3 I
<l!nh phnp lj c6 li€n quan d6n viQc lip vd trinh bay B6o cio tii chinh'
b,i" - ci,i- 06"
stj Gitb :NDKHN kiiim todn: 0368-2013-008-1
Hd NQi, ngAy 23 thang 03 ndm 2015
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Trang 9cONG w cd pnhr oiu n/crrftrA-fiir eilH ouoNe
cho ndm tdi chinh k6t thric ngiy 3l thiDg 12 ntut Z)l'l
140
- -141
149 150
151
152 154
157 158
v.1
195.684,557.839 13.569.330.576
4.569330.5769.000.000.00022.380.967.58924.902.241.589(2.s21.274.00q)
109.161.844.615
213.477 095
46.59s.638.229_
62.s66.206.386(213.477.095)13.810.610.476
13.810.610.476
36.761.804.583
4.3s8.381.381 184.000
32.403.239.20?
16t.024.977.545
6.904.553.830 5.404.553.830 1.s00.000.000 52.200.452.300 55.571.216.300
(3.370.764-0oo)65.268.240.591213.477.095
Thu6 gi6 tri gia tang du-o c khAu tru
Thu6 vd c6c khodn kh6c phdi thu Nhd nudc
Giao dlch mua b6n 14i trai phi6u Chinh phri
le q
t\+
\
BANG cAr.{DOrrc roAN rrgP NIrAr
T;i ngiy 31 thing 12 nlm 2014
rAr sAx
l Tiin vir cdc khoin tuong tluong tidn
t I len
2 C6c kho6n tuong du<rng tiAn
II C{c khoin diu tu tii chinh ngin h?n
2 Dg phdng giim gi6 rtdu tu ngin hqn
1 Hang t6n kho
2 Dg phdng giim gi6 hing t6n kho
III C6c khoin Phii thu ngin hgn 130
l Phni thu kh6ch hdng 131
3 Phdi thu nQi bQ ngan han 133
4 Phdi thu theo titln d6 k6 hoach hop rl6ng xdy dqng 134
6 Ds phdng phdi thu ngan han kh6 ddi 139
Bdo aio kAy phdi dwc dac cing vdi Bdn tta4it r-
Thuy€tminh
v.2v.3
Trang 10cONG TY cd pnAn oiu nl oriu i - ilir siilH ouoNe
Dia chi: TAng 6 tda nhe APEC, 14 LC Dqi ln' S*r Hai Ba Trung' thanh phd He NOi
Cfc khoin phii thu dii h4n
Phai thu dai han cira kh6ch hang
Pb6i thu ddi han n6i b0 Phai rhu dai h4n kh6c
Dp phdng phdi thu ddi han kh6 doi
Tdi san ci5 dinh hau hinh
NguyAn gidGid tri hao min litY kd
Tei san c6 dinh thuc tai chinh
200
2t0
211 212
225
226
227 V.l I
228 229
230 v.12240
24r
242 250 251
270
NguyAn giti
Gid tri hao mdn l Y k€
Nguy€n gidGid tri hao mdn litY k6
III B6t dQng sin -tiu tuNguy0n gi6
Gi6 tri hao mdn lfrY k6
IV C6c khoin ttiu tuthi chinh dii h4n
1 Dau tu vdo cdng tY con
2 DAu tu vio c6ng ty lien ki5t, li€n doanh
4 Dg phbng giim gi6 dAu tu tii chinh ddi han
3 Tdi san dii h4n kh6c
277.901.753.962619.266.0411.537.360.60s(s1s.094.564)
4.327.856.000
4 327 856 .000
234.240.283.735
1.014.650.188 1.941.980.650 (927.330.462)
_
52.888.00;
(s2.888.000) 233.225.633 547
105.185.165.218
64.8s0.7 65.218
40.334.400.000
4.909.181.139 581.325.139
Trang 11cONG w cd pnAru oAu nJ cnAu A - ffier siNH oUoNe
cho n6m tdi chinh ki5t thirc ngdl 31 rh:ing li - t' i - i-l
Bing cin oi5i t<6 todn trgp nh6t (ti6p the"-'.r
2 Phai tla ngudi b6n
5 Phiitr6 ngudi lao dQng
8 Phai tatheo tiiin dO k6 hoech hqp d6ng xAy d{ng
9 C6c khodn phai tra, phai nQp ngin han kh6c
I l QuY khen Lhuong Phric lgi
12 Giao dlch mua brln lai trdi phiilu Chinh phri
II Nq dii h?n
1 Ph6i tri ddi han ngudi bdn
2 Phdi tri ddi han nOi b0
3 Phai ra ddi h4n khac
4 Vay vd ng ddi h4n
5 Thui! thu nhap hodn lai Phdi tri
6 Du phdng trg cAp mAt viqc lem
7 Dy phdng Phdi tr6 ddi han
8 Doanh thu chua thqc hiQn
9 Qu! ph6t tri€n khoa hoc vi c6ng ngh€
B- NGUdNV6N CHO SOHI,ru
ViSn chir s6 hfru
Vi5n dAu tu crla chri sd htiu
Th4ng du v6n c6 phAn
V6n kh6c cria chri sd hfu
C6 phi6u qu!
Ch€nh l€ch d6nh gi6 14i tdi sdn
Qu! ddu tu ph6t tri6n
QuY dV phdng tdi chinhQu! kh6c thuQc v6n chri so hauLqi nhu?n sau thui: chua Phdn Pho:
Ngudn v6n dAu tu x6;' dLrng co bi:rQu! h6 trq s6p x6P doadr ng]j;i
318
319 V.19
320
323 Y 20 321
,110 v.22
411
412 413 114
.+ l5
416
,11 7 -+ 18
+i9
{:0
l:i :::
{-u-1::
1 268.87 4.61424.751.612(34.902.625.796)
227.491.657.136
179.349.254.636 9.500.000.000
'19 728.77 5.908
281;737 705 240.194.026
19.266.910
s9.445.658.70;
73.621.382_ 48.142.402.500
+8.142.402.50;
277.857 s50.50r
277.857.950.501 264.000.000.000 48.496.600.000
2 Ngudn kinh Phi da hinh rk:: -j -<- :: :::
ToNG CQNG NGf o\ \-o-\- I li1 Bdo cco nat- phai dwc doc c;n31':: i'L ';'2: Ea '1a :- 5 -=! t-i ?::
20.018.013 10.000.000
571.237 .735.303 505.359.607.637
Trang 12cOne w cd pnAn shu nton e-nrir BiilH DUoNG
eAo cAo ret cHiNH HqPNHAT
cho n6rn tdi chinh kilt thric ngay 3l thing lzfrml+
Bing cdn a5i rt6 toen hqp nh5t (ti(fu seo)
rtuy6t
CHi TIEU
l Tdi s6n thu€ ngoii
2 Vat tu, hang h6a nhin git hQ, nh{n gia cdng
3 Hang h6a nhdn b6n hQ, nhfu hj gui, k;! cuo c
Trang 13cONG TY cd pnAn olu nJ cxAu A - nrAr eiNx otjoNe
eAo cAo rar csiNH HqP NFLir
cho nim tiLi chinh ki5t thric ngdy 3 1 thdn-: i i ;:-r i ' -:
l-BAO CAO KTT QL.i EO.IT DQ\G KINII DOANH HQ" NHAT
CHi TItU
1 Doanh thu b6n hhng vh cung c6p dlch vg
J Doanh thu thuin ui b6n hdng vi cung cip dich vg
4 Gi6 v6n hlrng brin
5 Lqi nhuAn g6p vd b6n hing vir cung c6p dlch vg
6 Doanh thu ho4t tlQng tiri chinb
Trong d6: chi Phi l6i vaY
8 Chi phi b6n hnng
18.'Loi nhapn sau thud crta cd dLng thi6u s6
18.;Loi nhuQn sau tlud cfia c6 dAng cita cing tt me
11
20
2l
22 23
24 IJ 30
31
-40
45
50 51
(944.0s4.448)t6.052.421.343
^
1.335.466.194 815.981.483
6.271.795.609 7.495.105.092 721.723.546 332.069.219 389.654.327 (6.84s.413.938) 1.039.345.481 9.617.539
(3.023.27 6.327)
12.107.118.879-29.087 173
4.584.186.246 10.546.208.960 1.495.542.625 127.350.000 1.368.192.625 34.130.191.440 46.044.593.025 97.123.406
Nguy6n Hodi Giang
Bdo cda nd, phdi Aryc dac cing t'eti Bin thul it n:;:' )': :r: = :t'-' 1= -'"=
Lap, ngdy 23 thring 0i nam 2015
l1
Trang 14c6NG Ty cd pHhm oiu n/oriu A - nfi BiilH DUoNG
eAo cAo rat cuixs sqP usAr
cho nim tdi chinh kiit thric ngdy 3l drtng 12 r*r l0l+
BAo cAoLwcruriNTItN rE, rrgP NHAr
(fheo Phuang PhriP gi6n tiiiPl
cuir$,u
Lqi nhu\n tur6c thuii
Diiu chinh cho edc khodn:
KhAu hao tai san c6 dinh
Chi phi l6i vaY
Lqi nhu\n tir hogt dQng kinh doanh
Tdng, gi6m c6c khoin Phii thu
Tdng, gi6m c6c khoin Phdi tr6
Tdng, gi6m chi Phi tra tru6c
Tidn thu kh6c tir hoqt dQng kinh doanh
c6c tdi sin ddi h4n kh6c
Tidn thu tL thanh lj, nhugng brin tdi san c6 dlnh vd
c6c tai san ddi h4n kh6c
3 Tidn chi cho vay, mua c6c c6ng cr,r ng ctia
tlon v! kh6c
q Tidn thu hdi cho vay, biin lai c6c c6ng cq ng cta
<Ion vi kh6c
6 Tidn thu hdi ddu tu, g6p v6n vdo don vi khic
7 Tidn thu lai cho vay, c6 tuc vd lgi nhuin du-c c'hia
10
11
12
14 15 16
(1s.689.138.867)(36.134.831.171)(3.628.991.269)
69.334.568.071
582.547 .360(815.981.483)(58.120.170)
Bdo clio nqy phdi duqc doc cing vdt Bdn thuyit nn* Bb cb i c- b *i
(21.6s2.458.330)
(14.098.109.137)
t2
Trang 15cONG Ty cd pnAn sAu n/ orin A - nrrr siilH DltoNc
Dia chi: Tdng 6 tda nhe APEC, 14 Le Dt' HilL (F Hd Ba Tnmg tbanh Phd Hd NOi
cho n6m tdi chinh kilt thric ngdy 3l fuing 12 r*i zll4
2 Ti€n chi hd g6p vi5n cho c6c chir sd hiru, mua lai
3 Tidn vay ngin han, ddi han nhin dugc
4 l ren chr tra ng goc vay
Thuy6t
minh Nim naY
33.531 901 .204(28.031.901.204)
Trang 16i-= oiu .r,i ring o ,ou nhd ApEc lJ t: t-.: :- :_-= Ji 3i rnm9 thanh ph6 Ha Noi
-.- cho narn tiri chinh k6t thfc Dga] 31'nt::: =::-:r
| - cho nAm rai chini ket thuc trga) -'l =3'E-= - : '
-i- - ittai ninnbu"og (C6ig ty rnc) ve c6c c6ng tv con (gqi chung li Tip dodn)'
-' 1 Hinh thric s6 hiru viin
I - l tllnh tnuc sry nuu vurr
L=- siir luqnE c6c c6ng ty con kh6ng clugc ho.p nhAt: 0
L_
=
tri ictl biauquyat
-4 Khu Thanh Son, Phudng Vl
tr inaisi'h il"'c - ei" Ni''r' ffi:T:l- nghiQp Diam rhpv, 100% 1'00%
-2 ^^ ^ ty c6 phAn Edu tu APEC thanh phil' Hu6' tinh Thila Thi6n
={
Ting 3 nhd 205, dudng L€
F N;i ' -" " thanh phti Phrl Li, tinh HdNam 100% 99%
l-
Trang 17-CONG Ty cd pxiu sAu ilcniu A- nrAr eiNH ouot{c
sAo cAo rAI cniN'H HqP \-I{{T
cho ndm tdi chinh k6t thric ngir; 3 I *i3 l: :- : - ::
Trudng tlang trong qu6 trinh chuAn bi
dodn (cu6i nim tru6c ld 37 nhAn vi6n)'
'*i,
iii"rr,"n
"t a TAp dodn bit aau tu ngdy 01 thring 0I vd k6t thric v?ro ngdy 3 I thdng 12 hdng
nim
'r,rOng-ain
cua cic chuAn muc k6 to6n vi Ctti5 dO fti- toan
#J;#;;#il" to"*,, ttrrin Driu ru Ch6u,A rilai einh Duong dim bdo da tudn rhu div
a,i, ve, "I" crla c5c chudn muc k6 to6n vn Ch6 dO K6 toin
,l*l q"vft ai"h sO tSizOOOIQO-BTC ngdv 20 thang 3 "?y?9?6 crla 86 tru6ng BQ Tii chinh cfing
;; #iil;g tu hu6ng d5n thlrc hi€n"chuAn *o" ui
ii"f, ."4 f VZOOOIqD-BTC ngd-v 10 thzing J nem-2006_cria BQ tnr6ng BQ Tdi chinh vi Th6ng tu
"6 zqqtzOgtTT,elC
ngiy 31 rh6ng 11 ndm 1009 crla 86 Tdi chinh'
ilrong * ,a zoztzo:v+ni-srC ' 5 hucng aan lqp 860 c6o tii chinh h"p
"l1t-t1.1{ llc,;!ri:a"
ngay-lt th6ng 12 ndm 2007 cua B': Ti c\inh'
Trang 18Dia chi: Tdng 6 tda nha APEC, 14 l-le f,I E rl F Ei Bi Tnmg ihinh phii Ha NaiBAo cAo rAr cHiNH HOP NH^T
cho ndm tdi chinh kiit thnc ngay 3l 'ti€ l2-'0l1
J. Hinh thric k6 todn 6p dgngT{p doan sn drrng hinh thric kii tcin t& mriy vi tinh
cAC cHiNTI SACE IG TOAN AP DqNG
Co s& lip Brio c6o tii chinh hgp nhit
Cc sfi hqp nhAt
tluo c chuy6n d6i
S5 du c6c tdi khoin tr6n Bing cdn al6i kii toSn gita c6c c6ng ty trong cirng Tip cloan, c6c giao dich
nQi bQ, c6c khoin l6i nOi b0 chua thuc hiQn ph6t sinh tu c6c giao dich ndy tlugc lo4i tnr khi lip 86o
It^
giii boi c6c c6 d6ng cia cdng ty m9 vd du c trinh biy d mqc ri6ng tr6n Brio c6o kiSt qui ho4t tlQng
i,^,.i t ri,t.,r ri \!;r.,r I
cpnc,ty^con.dys:
linl eiil y?",p.hT l{ ich cna Tip ttodn tru khi c6 ddng thi6u sii c6 nghia vq
ring budc vi c6 khd nlng bn ddp khoan 16 tl6
ng phii trd e6 thA xric tllnh tluo c vd nhang t'hoan nq tiai.m tang phni g6nh chiu trong hqp nh6t kinh
doanh dugc ghi nhdn theo git tri hqp lj tai ngay hqp nhet kirth doanh
cria b6n b! mua tai ngay mua ttuvc ghi nhfn lir lqi thl; thuong m4i Niiu gi6 phi hqp nh6t kinh doanh
Trang 19cho nAm tdi chini kitt thtc nga) 3 i di:l-: :: :'= : - -:
=
=
cONG w cd pHnN DAU rtt cr{Au A- fiAr BiNH DUoNG
Dia chi: Ting 6 toa nhe APEC l.: :3 t: :-=-: - -:: 3: Tnm3 thdnh phd Hir NQi
ting da ghi nhAn crta b6n bi nu4 ph- chinh I+h duo c ghi nh{n vio k6t qud ho4t dQng kinh doanh
soet d6i v6i c6c chinh s6ch tdi chinh vi hoat dong.
K6t qud hoqr dgng kinh doanh cria cdng ry lien k6t dugc bao gom trong 86o c6o tAi chinh hgp nhir
lar-ia Lar",f,6.lX[oan ii, ru ui,o Oig ry lien k6t tluoc the hien tren B5o cdo t2ri ininl hqp ntrir
conp rv llen k6t sau ngdy diu ru N6u Ioi ich cua T6p dodn trong khoan 16 cua cong ty lien kdt lon
tt-ioa" bane eie tri shi so crla khoin dAu tu thi gi6 tri khoan ddu ru duoc trinh bAy tr6n 86o c6o
c6ng ty li6n k6t
-chi phi ddru tu thep hor gid tri ho.p lj cua tAi san tltuAn c6 thd x6c tlinh duoc cria cdng ty lidn ket tar
nghiQp vp mua.
c6o tdi chinhiira c6ng ty.li€n ktlt sC c6 nhfng diAu chinh thich hqp tru6c khi su dUng cho viQc l6p
TiAn vd c6c t hoan tuong duoog tiAn bao g6m tidn mdt ti€n grii ngdn hdng, tiAn dang chuyiln vd c6c
dang chuydn d6i thdnh mdt Iuong rien rdc dinh cing nhu kh6ng c6 nhi6u rui ro trong viQc chuy6nd6i thdnh ti6n
Hing t6n kho
cni5 Litln ve c6c chi phi li6n quan rruc riap klec ph:lt sinh d6 c5 duqc hdng t6n kho o dla di6m vi