Báo cáo tài chính năm 2012 (đã kiểm toán) - CTCP Hóa chất Đức Giang – Lào Cai tài liệu, giáo án, bài giảng , luận văn, l...
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AUDITING AND CONSULTING CO., I-TD
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HeLrdquLIler\ : ll9 Don-! KhoL Sr Di\l l Ho Chi N1inh Cir!
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Brafch in Cl fho : l6lC/.+ Tfrn Ngoc Quc 51 Crn Tho Cir)
Ki6m to:in vi6n
Honng Thl Vii5t Chting chi kidm todn viAn s6: 0371/KTV
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Ch mg chi kidm todn viAn sij: 0368/KTr/
Hd N6i, ngdy 04 th6ng 03 n6m 2013
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IN IIRNATI()NAI
BAO CAO KIEM TOAN
VE BAo cAo TAI CHiNH NAM 2OT2
CUA C6NG TY Cd PH,A.N H6A CHAT DUc GIANG LAo CAI
Kinh efti: CAC C6 o6Nc, IIQI EONG QUAN TRI vA BAN GIAM Doc
C6NG TY Co PHAN H6A CHAT DTTC GIANG LAo CAI
Chirng t6i tli kitim to6n 86o c6o tdi chinh nim 2012 cira C6ng ty C6 phAn H6a ch6t Erirc Giang Lio Cai g6m: Bdng can dtii kt! toan tai thdi tti6m ngiy 31 thhng 12 ndm 2012, 86o c6o k6t quA ho4t dQng kinh doanh, Biio ciio luu chuy6n tidn tp vd Bin thuyilt minh 86o cdo tii chinh cho nim t?ri chinh ktit thfc
cirng ngiy, duqc la-p ngdy 04 th6ng 03 ndm 2013, ti trang 06 tl€n trang 34 kdm theo
ViQc lip vd trinh biy B5o c5o tdi chinh ndy thu6c trich nhi6m crja Ban Gi6m diic C6ng ty Trdch nhi6m
cria Ki6m to6n vi6n ld dua ra j ki6n v6 c6c b5o c6o ndy dqa tr6n k6t quA c6ng viQc kiiim torin
Bdo c6o tdi chinh cia Cdng ry nam 20ll da dugc kiem torin boi cdng ry kidm torin khric Ki€rn todLn
vi€n cria c6ng ty ki6m to6n ndy dd dua ra 86o c6o ki6m torin vdo ngdy 08 th6ng 03 ndm 20il2 c6 d4ng 1l
ki6n ch6p nhin todn phin.
Co s& f ki6n Ching tdi da thuc hiQn c6ng viQc ki6m to6n theo c6c chu6n muc ki6m toAn ViCt Nam C6c ChuAn muc ndy y€u cdu c6ng viQc ki6m torin phni lep ki5 hoach vi thuc hi€n d6 c6 sg dim bio hgp l! ring 86o c6o
tdi chinh kl6ng cdn chtia dung ciic sai s6t trong y6u Chring t6i ttd thuc hi€n kidm tod,n theo phuorig phrlp chon m6u vd 6p dqng c6c thri nghipm cAn thiiit, ki6m tra cdc bing chung xdc nrinh nh&ng th6ng tin lrong.B:io cdo tdi chinh: tldnh gid viec tudn thLi cdc ChuAn muc ve Ch6 d6 k6 torin hien hinh cdc
nguyen tec vd phuong ph6p ke to6n"duo c 6p d\rng, cric u6c tinh vd x6t ilo6n quan treng c[ra Ban Gi6m d6c ctng nhu c6ch trinh bdy t6ng th6 860 cao tei chinh Chfng t6i tin ring c6ng viQc ki6m torin di cung
c6p nhting co- so h-q p lli cho yi ki6n cria chLing t6i
Y ki6n cia Ki6m to6n vi6n Theo yi ki6n chfng t6i, B5o c6o tii chinh dd phin Snh trung thuc vd hgp lli tr6n c6c khia c4nh trong y6u tinh hinh tdi chinh cia C6ng ty C6 phan H6a ch6t oric Giang Ldo Cai tqi rhoi tli6m ngiy 3l th6ng 12
ndm 2012, cfing nhu k6t qui ho4t tlQng kinh doanh vA c6c,luong luu chuy6n tidn tC cho nim tdi chinh k6t thric cirng ngdy, phn hqp v6i c6c chuAn mqc, Ch6 d0 K€ torin Doanh nghiQp Vi6t Nam hiQn hdnh vd
cric quy tl!nh phrip l! co li6n quar
i3;V-;'liii,i
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c :rLrr r ilctr,]lu u
i" i iiii.i TJ/,1 /i T(
il;,.-rrii ir0l
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Trang 2cONG Ty cd pnAru n6l cxAr orlc cIANG I-Ao clr
Dia chi: CUm Cdng nghiQp Tang Loong huyen Bao Thang' tinh Ldo Cai
eAo cAo rer cHiNH
Cho ndm tii chinh k6t thtc ngdy 31 thing 12 ntun 2012
F
i t
l r
r-<
l_-rr
rr
r
r
L'
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l_-r
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TAI SAN
I Tidn vir cdc khoin tudng aludng tian
t l len
2 Cic khoan tuo'ng duong tiAn
II C6c khoin diu tu tii chinh ngin hgn
l Diu n-r ngin han
2 Du phdng giam giri diu tu ngin hqn
Cric khoin phii thu ngin h3n
Ph6i thu kh6ch hdng Tra tru6c cho nguoi ben
Fnar rnu nqr Dq ngan nan Phdi thu theo ti6n dQ kli hoach hqp d6ng xAy drmg
Cic khoan phdi thu khric
Dg phdng phii thu ng6n tran rurO eOi
IV Hirng tdn kho
: ,,
l Hang ton Kno
2 DU phong giam giri hang tirn kho
V Tdri sin ngin hgn khic
,4,
l Lnl pnl ma truoc ngan n4n
2 ThuiS gi6 tri gia tdng dugc kh6u tru
3 Thuii vi cric khoan khec phai thu Nhd nu6c
,1 Giao dich mua b6n l4i h6i phiiiu Chinh phrl
5 Tdi san ngdn h4n kh6c
TL
l.
2.
3.
4.
5.
6.
247.207.450.465
402.s85.300 402.585.300
135.391,279.107
127 937 .692.680
4.915.03 1.070
2.544.55535;
90.034.076.645
90.034.0'7 6.645
2r.373.509.4r3
21.373.509.4t3
y.4 v.5
v.6
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T?i ngiry 31 tbing 12 nim 2012
Me Thuy6t
100
110 V.l
111
t12
120
121 129
130
131
132
133
134
135
t39
140
141
149
150
151
152
154 157
tf 6
v.2
v.3
645.801.854.012
392.276.127.767
36.300.079 237
355.976.048.530
127.523.768.7t2 109.781.634.786
14.943 .466.8s7
2.798.667.06;-109 .028.L23 .17 |
109 .028.123.171
16.973.834,362
16.860.394.162
113.440.200
Don vi tinh: VND
s6 oAu nim
Bdo cdo nay phdi duqc dac citng vAi Ban thuyit ninh BAa cdo tdi chinh
Trang 3cONG Ty cd pnAn nol cnAr ofc GrANG t-lo car
Dia chi: Cr,rm Cdng nghiQp Ting Loong hu;Qn Bao Thing tinh Lio Cai
BAo CAo TAI CHiNH
, , , , ;, .,
Cho ndm tiri chinh ket thfc ngdy 3 I thdng 12 nam 2012
ning cdn aiii kii toin (tiilp theo)
L
g
l r-<
l_-r-<
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Thuy6t minh
TAI SAN
B - TAI SAN DAI H4.N
I Cdc khoin phii thu diri h4n
l Phdi thu ddi h?n cia khdch hang
2 V(in kinh doann d c6c tlon v!trr,rc thuQc
3 Phdi thu ddi han nQi bQ
4 Ph6i thu ddi han kh5c
5 DU phdng phii thu ddi h4n kh6 tldi
II Teri sen c6 dinh
1 Tai san c5 dinh hfu hinh
Nguy€n gid
' , ,:
lrtq t! nAO mon IUy Ke
2 Tdi san c6 dinh thuC tai chinh
Nguy?n gid
'- r;
un ffl nao mon tuy Ke
3 Tdi san c6 dinh vd hinn
Ngy?n gid uta r! nao mon tuy Ke
4 Chi phi xAy d\mg co bin dd dang
III B1it dong san dau tu
Nguy6n gi6 ula t4 nao mon tuy Ke
IV C6c kloin dAu tu tiri chinh diri h4n
L Ddu tu vdo c6ng ty con
2 Ddu tu viro c6ng ty lien k6t li€n doanh
3 Ddu ru ddi h4n khric
4 Dg phdng giim girl dAu tu tdi chinh ddi hqn
V Tiri sin dii h4n kh6c
1 Chi phi tle tru6c ddi han
2 I a san tnue tnu nnap noan lal
3 Tii san ddi h4n khic
T6NG CONG TAI SAN
^r t
234.283,576.629 195.028.445.618 200
210
211 212
213
2t8
219
220
221 V 7
222 223
))4
225
226
227 V.8
228
229
230 V.9 240
241
a,1a
250
251
252 V.lO 2s8
259
260
261 V.11
loz
268
270
189.113.646.629
r45.645 .023 .825
234.51 3.5 38.7 33
(88.868.511.908)
37 929.329 .173
40.219.804.477
(2.290.475.304)
5 539 .293.631
194.780,991.572
163 560 398 .641 2I2.3 57.749.1 10 (48.797.350.463)
29.692.806.7 49 31.255.726.998
Q.562.920.249)
1 527 786.17 6
4s.169.930.000
45.169.930.000
247.454.046 247.454.046
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Bao cda na, phAi Aqc dac citng vdi Bdn thuyd ninh Bao cdo tdi chitlh
880.085.430.641 442.235.896.083
Trang 4cONG Ty cd pnAn noa cnAr ofc crANG llo clr
Dia chi: Cum Cdng nghiQp Tang Loong, huyQn Bdo Thdng, tinh Lao Cai
BAo CAo TAI cHiNH
, , , , t ,
Cho nam tai chinh k€t lhrlc ngdy 3 I thdng 12 ntun 2012
Bing cin O6i t<6 toen (ti6p theo)
-t_
-tr
r
r
r
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4
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ME
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Thuy6t minh Sii cuiii nrm 56 <tiu nlm
NGUONvON
A- NgPHAITRA
I Ng ngin h4n
l Vay vd no ng6n han
2 Phdi tri ngu<ri ban
3 Ngudi mua trA tidn tnrdc
,
-r ; , , ,
4 Thue vd c6c khoan phdi nQp Nhd nu<ic
5 PhAi tri nguoi lao il6ng
K ahi nh; hh;i rf;
/ rnal ra nol Do
8 Phdi tri theo tiiin tlQ kii hoach hqp ddng xdy dung
9 Cric khodn phai hq phai nQp ng6n h4n khdc
t,
lu rju pnong pnal tra ngan n4n
11 Qui khen thudng, phnc lqi
12 Ciao dich mua bdn I4i tr6i phi6u Chinh phn
II Nq dii hgn
1 Ph6i tri dii han ngudi b6n
2 Ph6i tri ddi han ndi bQ
3 Phii trA dii han kh6c
4 Vay vd no ddi han
,7
) Inue Inu n.n?p noan tal pnar ra
6 Du phdng tro cAp mAt viQc lnm
7 Du phdng phii trd dii han
8 Doanh thu chua thpc hiQn
9 Qu! phrit tri6n khoa hgc vd c6ng nghf
B - NGUON VON CIIT SOHI.IU
Viin chi s& hitu
!rr ai
v on Gau Iu cua cnu so ntru
Thdng du vdn cd phAn
.,: !,,
von Knac cua cnu s0 mru C6 phi6u qu!
Ch€nh l€ch d6nh gi6 lpi tdi san
L nerul lY.cn ry gta not ooal Qu! ddu tu ph6t tri6n Qui du phdng tdi chinh quy Knac tnuQc von cnu so nuu
, ,( , A'
Lqr nnuan sau rnue cnua pnan pnol Ngudn r5n dAu tu x6y dr.mg co bin
quy no rg sap xep ooanx ngffqp
II Ngu6n kinh phf vir qui kh6c
-, I ,
l Nguon Klnn pnl
^ '' ;
2 Nguon kinh phi di hinh thdnh tai san co dinh
TONG CQNG NGUON VON
Bdo do ndy phii duoc dpc cingvdi Bdn thuyA ninh Bdo cdo hi chikh
300 310
311
312
313
314
315
Jto
317 318 319
320
327
330 331
333
33s 336
337 338
339
400 410
411.
412
413 414
4t5
416 417 418 419 420 421
,ta 1
430
433
440
v.t2
v.l3 v.l4
v.15
v.16
y .17
v.l8
542.369.409.372
s42.369.409.372
79 7 t0 67 3 51 1
62.036.391.548
111 .845.604.287
30.564.4s9.313
8 617 289 .090
8.83 L592.506
215.455.545.664
25.307.8s3.4s;
337,716.021.269
337.716.021.269
250.000.000.000
(1.300.000)
64.012.770.4g;
23.704.550.711
262.47!.471.244 262.473.471.244
45 047 028 .196
7 6 270 222 .093 2.082.800
10.149.012.236
6 486 173 .077 69.204.006_
114.043.682.772
10.406.066.064
779.7 62.424.839
179.7 62.424.839 150.000r000.000
363.009392 t9.970.489.394
9 428 926 .053
t
v.19
J
aHli
c0l
I Id
mi
r'i i
It
880.085.430.641 442.235.896.083
Trang 5cONG w cd pnAn xoa cnAr oOc eHrue LAo cAr
Eia chi: Cum Cdng nghi€p Tdng Lodng hu1-Qn Bao Thang, tinh Ldo Cai
eAo cAo rAI cHiNH
Cho ndm tdi chinh ki5t thric ngey 3l thring 12 nem 2012
B6ng cAn otii t<6 to6n (tiiip theo)
-2i"\'
F
=
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l_
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r
r
L-r
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t_
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l_
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l_
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l_-tr
r
r
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Thuy6t
cHiTIIU
1 Tdi saa thu6 ngodi
2 Vat tu, hang h6a nh{n git hQ, nh{n gia c6ng
3 Hang h6a nh{n ban h0, nh|n kj gui, kli cuoc
4 Nq kh6 ddi daxtlj
5 Ngo4i te c6c loAi:
Dollar M! (USD)
6 D\r to6n chi sg nghiQp, dg 6n
K6 to6n trufing
ar'/
1.689.606,0 59,24
Phgm Tb! Bich
:
.l
I
;
3 nim 2013
Bdo cdo ndy phdi drrd c dac c ng'roi BAn thryit minh Btio cdo tdi ch{nh
Trang 6cONG Ty cd pnAn nol cxAr otjc ernne lAo cnr
Dia chi: Cqm C6ng nghiQp Tang Loong, hu;-qn Bdo Thing' tinh Leo Cai
sAo cAo rer cHiNH
Cho n6m tdi chinh k6t thric ngdy 3 I thang 12 ndlr- 2012
MN t
so
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Ndm 2012
cuirrtu
1 Doanh thu b6n hirng vi cung cdp dich vg
2 Cdc khoin giim trir doanh thu
3 Doanh thu thuAn vd bdn hirng vh cung cdp dich vr
4 Gi6 v5n hirng b6n
5 Lqi nbuin gQp v6 Uen hhng vir cung c6p dlch vg
6 Doanh thu hoet alQng tii chinh
7 Chi phi tii chinh
Trong d6: chi phi l6i vay
8 Chi phi b6n hnng
9 Chi phi qu6n Ij doanh nghiQP
10 Lqi nhu{n thuin tir hogt ttQng kinh doanh
11 Thu nhfp khic
12 Chi phi kh6c
13 Lqi nhuin kh6c
14 T6ng lqi nhufn k6 to6n rufc thu5
15 Chi phi thu6 thu nhip doanh nghiip hiQn hirnh
16 Chi phi thu6 thu nhap doanh nghiQp hoiin l9i
17 Lqi nhu{n sau thu6 thu nhip doanh nghiQp
18 Lii co bin trGn cd Phi€u
K6 toin tru&ng
Pham Th! Bich
01 02
l0
ll
20
2l
'r)
24
25
30
3l
32
40
50
f,l
52
60
70
Thuy5t
rninh N!-33J.
vll 1.135.228.47 4.465
81.719.225.927
1.653.509.248.538
vt.2 1.241.638.652.889
411.870,595.649
\aI.3 13.350.810.685
YI.4 5.061.235.516
3 390 026 .413
vl.s 75.155.318.776
vr.6 8.569.052.133
336.435.799.909
v1.7 576.369.903
vl.s 1.170.185.76s
(s93.81s.862)
335.841.984.047
20.562.833,322
Don vi tinh: VND
NAm trufc
1.020.731.7 48.486 36.822.908.00s
983.908.840.481
790.651.959.616
193.256.880.865
14.322.479 .045
7.175.146.625 3.631.191.273
44.992.377.268
10.790.759.332
144.621.076.685
497.634
230.024.665
(229.s27.031)
144.391.549.654
16.317.852.930
315.279.150.72s 128.073.696.724
9.780 17.159
1f
Y
lJ iT
1l
Bdo caa ndy phai &rqc doc cing edj Ban thuyA minh Baa cdo di chinh 10
Trang 7CONG Ty cd pnir,r non cnAr ofc erai|c lAo cAI
Dia chi: Cpm COng nghiQp Ting Loonq hrr)Q1Bdo Thang, tinh Ldo Cai
BAo CAO TAl CHiNr-I
Cho ndm tai chinh k€t thric ngny 3 I th ng 12 n*n 2012
t"
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t L:
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Nnm 2012
Me Thuy6t
Eon vi tinh: \,ND
Nim trudc
cHi TIf,U
I Luu chuy6n tiAn tA hoet dQng kinh doanh
I Lqi nhuQn truhc thud
2 Diiu chinh cho cric khodn:
- Klrau hao tal san co olnn
- C6c khoan du phdng
- Lai, 16 chOnh lCch ri git h6i doei chra thgc hi4n
- Lai, 16 tu ho?t dQng ddu tu
- Chi phi ldi vay
3 Lqi nhuQn tlr hogt t^ng kinh doanh
trtr c thay il6i viin lru it1ng
- Ting, giim c6c khoin phii thu
- Tang, giam hdng tdn kho
- TEng, gidm c6c khodn phiiti
- Tang, gidm chi phi trd trudc
- Tidn lai vay da hi
- Thue thu nndp doanh nghi€p da nQP
- Ti€n thu kh6c tir ho?t dong kinh doanh
- Tidn chi khric cho ho4t dQng kinh doanh
Lnu chuyin tiin thudn t* hogt itQng kinh doanh
II Luu chuy6n tidn ta ho4t ttQng ttiu tu
1 Tidn chi di5 mua sim, xiy drmg tdi san c6 dinh va
c6c tdi sin ddi han kh6c
2 Ti€n thu tu tharh ly, nhugng b6n tii san c6 dinh ve
cdc tdi sin dei h?n kh6c
3 TrJn chi cho vay mua cdc cong cq no cua don vi kh6c
4 Tian thu hdi cho vay, b6n l?i ciic c6ng cp ng cia
dsn vi kh6c
5 Tidn chi dAu tu, g6p vi5n vdo don vi kh6c
6 Tidn thu hdi ddu tu, g6pv6nvdodonvi khdc
7 TiAn thu l6i cho vay, c6 ttlc vi lgi nhudn dugc chia Lnu chuyin tiin thudn tir hoqt dQng ttiu tu
469.104.047.232 (10,404.894.290)
(3s.753.865.466) (69.60s.999.873) 454.545.455
(45.169.930.000)
7 .264.31| 253
(73.204.938.7s8) (69.60s.999.873)
40.9 t2.842.833
( 158.86s.241)
(7 .210.489.t32)
3 390 026 .413
372.775.498.920 12.273.185.446
(18 994 046 .526) t08.204.552.289 247.454.046 (3.173.634.672)
(2.228.962.27 t)
144.391.549.654
28.353.933.928
3 63 r 19 | 273
176.376.674.85s (t05.763.9t3.364) (st.110.262.729)
(48.87 r.05s.883)
835.206.539
(3.63t.t91.273)
2t.819.647.565
02
03
04 05 06
08 09
l0
11
t2
13
14 15 16
20
2l
a,l
25
lo
27
30
I
'
1l
Rao cdo na, phai duqc dac cing \'6i Bdn thu!-A ninh Bdo cdo tdi chinh
Trang 8cONG Ty cd pnAr,r n6l cxAr sfc crnnc uo cnr
Dia chi: Cum C6ng nghi€p Ting Loong hu1,6n Bdo Thing tini Ldo Cai
BAo CAo TAI CH1NH
Cho ndm tai chinh kiit thric ngdy 3 I thring 12 nim 2012
86o c6o luu chuy6n tidn tQ (titip theo)
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Me Thuy6t
CHiTITU III Luu chuy6n tiijn tt ho4t ttQng tii chinh
I Tiin thu tu phrit hnnh cd phi6q nhrin gop v6n cua
chir sd hitu
2 Tidn chi ri g6p vtln cho c6c chir sd hfru, mua l4i
c6 phiiiu cira doanh nghiQp da phdt hanh
3 Tidn vay ngin han, ddi han nhdn <luo c
4 I len chr tra ng goc vay
) I len cnl lla ng lnue tal cnmn
6 C6 tuc, lgi nhuan da tra cho chi sd hrlu
Luu chuydn tiin thudn tir hogt ttQng tdi chinh Luu chuy6n tidn thuAn trong nim
Tidn vd tuong dutrng tidn tIAu nim
Anh hu<rng cira thay d6i fi gi6 h5i doei quy doi ngo4i tQ
Tidn vi tutrng ttuong tidn cu6i nam 70 v.l 392.276.127.767 402.58s.300
3l
34 35 36
40
50
60 v.l
61
100.000.000.000
(1.300.000)
7 58.320.659.700
(723 843 826 .7271
( 138.501 .947.958)
50.000.000.000
409 936 992 7 16
(387 7 53.ts8.1t2)
a
0
(4.026.414.985)
391.872.693.489
402.s85.300
848.978
72.183.834.604
(7.827.059.559)
8.229.644.859
K6 to6n tru0ng
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Ph?m Thi Bich
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BAo cdo hq' phdi duqc dac cing vAi Bdn thuyA nihh Bao cdo bi chinh t2