Doanh thu bin hirng vh cung c6p dlch vu: 2.. Lgt nhuin gQp v6 nan hirng vir cung ip dvu 6.Doanh thu ho4t dQng tdi chinh 7.Chi phi t?ri chinh Trongd6; chiPlildiYaY !, Chiphi b4 hdng_ 9..
Trang 1TAP DoAN cONc NcurEP
VIE,T NAM
c6nc rY cP cHE TA nrAv vtNa.coMIN
Miu sti:801-DN(Ban hdnh theo thong tu s6 200/20i4|TT-BTC
lltil llll iffi?' - c.a
V - T4i sin lgin }
l Chi Phi tri tru6c
2 Thu0 GTGT d
B T A
kh6c ngdn h4n kh6 ddi (*) xft l;i
i6 hirng tdn kho (*) khic
g6n h4n kh6u tru
BANG cAx Dor KE ToAN uN
A TAI SAN NCAN
I - Tidin v-icic khoi
2 Du phdng gi6m gi chrmg kho6n kinh doanh
3 Ddu tu nim gifi' ngay d6o h4n
III- C6c khoin Ph[ thu ngil h4n
cira kh6ch hdng
L Phai thu ngin hPn
2.Trhtru6'c cho ng i b6n ngin h4n
3 Phai thu nOi b0 n han
4 Phai thu theo ti€n KH ho p d6ng XDgng
5 Phai thu v€ cho v ngdn han
6 Phai thu ngin hq
3 Thu0 vd c6c n kh6c PhAi thu Nhd nu6'c
4 Giao dich mua laitr6i phi€u chinh Phn
I J J
134
1 3 5 136 t37 139 140 141 149
2 1 2
378.033.955.117s6.555.825.657
6 5 5 5 8 2 s 6 s 750.000.000.000
165.852:885:647 170.948.524.868 5.280.128.302
8 5 7 5 0 0 5 0 7 ( r 1 3 0 3 1 0 1 0 3 0 )
6 9 8 3 3 0 0 0 153.804.916.027 153.804.916.027
165.871./77.368 171.349.698.386 5.027.370.648
|J26.808.234 (11 702.432.900) 69.833.000 103.895.046.445 r03.895.046.44s
2.916.118.510 1.260.097.606
Trang 2s6 cu6r ri s6 DAu NAU
| - otu tri hao mon lt
lr- ,u' ,a" * dinl'ue
| - Nguycn gia
[ - cu14 hqo-mdn l1
lql - n6t tlQng sf,n d
| - Nguyon gia
| - cia tr! hao mon I
lrv - rei sin do dar
I t Ctri phi sdn xuit,
2 5 2253
l?q
i i i h n n
i l ? ' t I It i l t I ugr l'?l' ic ddi han kh6 ddi
;o bin d6'dqng ddri h4n
y con
y li€n doan!, li0n ktit
ro dcrn vi kh5c
63.220.574.82163?20t74.s21
306 9ft A!9,621 (243.69s.474:890)
116.496.274 (r16.496.274\
116.496.274 (r16.496.274)
/20
2 2 1222
Z L J
a 1 A
225226227228229230231232240
.dichinh diri han (*)
| 262
ru tirng thaY thO ddi h4n
I '"U^t,
I
4.86s.8s2.s4s | 4.720.26r.0954.56s.552.e4s | 4.720.261'Oss
1ac
629.364.231.407 522.646.088.455TONG CQNG' AI SAN (270:100+200) 270
300
3 1 0
3 l l v r 5
573.945.237.0434t3.552.498.721r37.940.424.033
468.669.322.r5r290.607.594.446t88.993.453.371
Trang 3,o ulu *l'
so cuor rt
TAI SAN
2 Ngud'i mua !16 tidn tru6c ngin h4n
3, Thu6 vir c6c khoin n6.P Nhd nu6'c
4, Phei tl? q€gdli lag dOle
6 Phai trA n6i bQ ngdn h4n
7 Phai trA theo ti€n d0 k0 hoach hop tl0ng xay
8 Doqlh t[u clqa thPcirlQn qggn hP1
1 Phai tr6 ngud'i b6n ddi han
2, Ngudi muq tri tiOn tru6-9 ddi h4n
3 Chi phi Phii tr6 ddi han
1: -Phaiq4 nq! bO vd v6n kinh doanh
5 Phai tr6 n6i b0 ddi han
6, Doanh thu chua thgc hiQn ddi han
7.Ph4itr6 ddi han kh6c
8 Vay vq ng- thu€ tdi chinh ddi h4n
9 TritiPhir5u chuY'5n d6i
10 CO phi0u uu ddi
!1, Tlrue thu nhQP h95n lPi Phal tra
12 Dg phdng-Ph6i tra ddi hqn
13 Qy! n-h6! tri6n klrga hqc vd cdng nghQ
D - VON CHU 56 HOU
I - V5n chu so hiru
1 V6n g6P cria chir so'hffu
- C6 phi0u phd th6ng c6 quy6n bi6u quy6t
- Cd Phi0u uu ddi
, ! i r i
2 T h $ n g d u v O n c o Pnan
3 Quy0n gho.n thuy6n dOitrai ptrl6u
, VQn kh6c cua chfi sd hfig
7 7 57 933.934
1 0 8 5 8 1 0 3 2 9 1 0 9.925.871.784 2.816.654320
t60.392.738.322
55.419.000.364 50.344.521.288 40.850.000.000
1 7 8 0 6 1 7 2 7 7 0 s
s3.916.166.30448.902.281.22840.850.000.000
3]29.004.413
3 1 6
3 t I
3 1 831932'0321322
1 1 1
J ) t
3 3 8339340341
a A a
J + L
343 400
4 1 0
4 l l 411a
4 1 1 b
A 1 ' )
+ t J
414415
s Cophj6u quy (*)
v.22
Trang 5TdT il{}AN g?NG NGHIfP
rnaN-xnoANc sAN vtPr Nnvt
cdNc rv cHt rAo vlAv vrn.tcourN
Nguoi liP bi6u
BAO CAO KET QUA HOAT DQNG KINH DOANH GITIA NION EQ UN
1.133.904.675 170.462.737
1 2 8 8 5 3 7 0 0 41.609.037 1.175.513.712
262.639.594
9r2.874.118
1.780.240.216 146.261.152 86.624.227 59.636.925 1.839.871.14r
397.643.081
t.442.234.060
209.762.85r.521
209.762.85r.521 195.597 219.195 14.165.632.332
9 5 5 1 9 0 4 1.936.617.230
1 4 8 3 3 8 6 3 2 6 553.294.500 9.905.032.290
262.639.594
9t2.814.118
141.811.960.491
1 4 1 8 1 1 9 6 0 4 9 1 128.167.914.401 13.644,046.090
I 3.050.6 I 8 3.724.277.546 1.636.499.041 640.448.719
8 l 5 8 4 6 5 7 6 8 1.133.904.675 170.462.737
1 2 8 8 5 3 7 0 0 41.609.037 1.175.513.712
r.442.234.060
209,762.851.527
209.162.851.521 r9s.597 ?\9119s14.165.6J2.332
9 5 5 1 9 0 4 t.936.617.230
1 4 8 3 3 8 6 3 2 6
553.294.500 9.905.032.290
r.180.240.216 146.261.152 86.624.227 s9.636.925 1.939.877.14r
5 l
l Doanh thu bin hirng vh cung c6p dlch
vu:
2 C6c khgdn g!6mrrir doanh thu
Doanh thu thuAn vd bdn hhng vi cung
,clp 4ytt
!, Gj_a v64 langbi4q
5 Lgt nhuin gQp v6 nan hirng vir cung
ip dvu
6.Doanh thu ho4t dQng tdi chinh
7.Chi phi t?ri chinh
Trongd6; chiPlildiYaY
!, Chiphi b4 hdng_
9 Chi phi qu6n lf Qoanh nghlQP
10 Lqi nhuin thuAn ti'ho4t ilQng kinh
doa_4h
I l,Thu nhQP kltqc
l2.Chi phi kh6c
13 Lqi nhgin khic
14 TOng !g-i nhg$n \6 todn tru-rfc thu6
f-qtqtuqn Chlnh6nh lrqdc t[ut5
15 Chi phi thu€ TNDN hiQn hdnh
16 Chi phi !hu6 TNDN hodn lai
17, Lgi nhufln sau thu6 thu nh$p doanh
18 Ldi co birn tr6n c6 Phi0u (*)
19 Ldi suY siam tr6n cO Plfg
x6 toan tru&ng
Miu s6 B 02-DN
{sm hmh theo thdng u il ?00/2014/TT BTt
Ngdy 22ll2l2014ciia B0 truong BTC)
Ng6 Kim Dung P h a m T h u H u o n g \."'.' )-:- - I'"-a* - o
4 ndm 201 5
Trang 6t0ru fl [r fillil0t tT Yinacomin
TAP DoAN cONc NGrrrF,P
THAN rcroANc sAN v$r NAM
(Ban hdnh theo th6ng tu sd 200/2014/TT-BTC Ngiry 2211212014 cua BQ truong BTC)
Don v! tlnh:
BAo cAo LUu cHUYEN TrEN TP "*
1, Lgn nhufln trufc thu6
Z OiOu chinh cho c6c khoin
; K!6 hao tgisdn cO clinh
; C6c khoan dg Phdng
- Lai, 16 chOnh lQch f gi6 hdi clo6i do d6nh gi6lai c6c
kho6n mpc tidn tQ c6 gdc ngoai tq
- Lai 16 tir ho4t d6ng ddu tu
- Chi phi l{i vaY
- C6c khoin diAu chinh kh6c
Lqi nhufn tir ho4t tlQng kinh doanh trufc thay
Adi viin luu etQng
- T[ng, gihm circ khoin Phii thu
;
- Taqg, giAm hdng tdn kho
- Tdng, g\itm cSckhoin phAi tri (kh6ng bao g6m ldi
yay phq!tri vd thuO TNDN Phai nQP)
- T6ng g!6m chi Phitra tru6c
- TIng, gi6m chring kho6n kinh doanh
- Ti0n l6ivaY daffa
- rhwS t!1u nhqp doanh nghrg! da nQP
- Ti6n thu kh6c tir ho4t dQng kinh doanh
- Ti6n chi kh6c cho ho4t tlQng kinh doanh
Luu chuy6n tiOn thuAn tir ho4t tlQng kinh doanh
[.LUu CHUYEN TU HOAT DQNG DAU rtt
l Ti0n chi d6 mua sim vd xdy dpg TSCD vd c6c tdi
04
0 50607
0809
(e.551.e04)
|.483.386.326
8.499.538.333r.292.776.852
(53.64s.s79.t4s)
78.773.964.570 71.145.673
(1.203.957 399)(860.463.7re)6.600.000(267.420.000)32.666.605.165
8.216.364.3933.445.52r.017(2.s56.589.s7 s)
(27 638.802.337)503.024.895
0.299.s90.454)(53e.e20.3894.600.000
(e2.e00.000)(19.898.292.4s0)
Trang 724.545.166.6492.403.756.4144.254.506.055
6.658.262.469
Kj nny
9 5 5 1 9 0 4 (25.626.6s4.4s2 Mfl s6
6 1 70
Chi ti6u
7.Tlqlhq lqi chq vqy, c6 flic vd lgi nhuQn <lugc chia
Lqulhgy0l-ti"l-lttfqn lq tte3! ttQng tldu tu
nr lUu cuuYtN rliN rtl uoAr DQNG TAI
cniNn
t ti€n thu tir ph6t hdnh cO phi6u, nhpn v6n gop cira
9ht16hlu
2 TiAn chi tr6 v6n g6p cho c6c chri so hiru, mua lai cO
i6u cria doanh nehic.P i{!4?!hanh
3 Ti0n thu ti'cli vaY
4 Ti€n tr6 ng gdc vaY
5 Ti0n tq ry-gOc thg€ tdi chinh
i q6_t,i., !o_i qhuan {6 lri cho chfi so hfu
Lu3 chuy6l tiAl lhuAn tir hoa{ tlQng tni chinh
Lqq chgy6n tiln thuAn !.gtg k] (50=20+30+40)
Ti6n vh tuong ducrng ti6n tlAu tY
Anh huong cria thay A6i,y gi6 quy ddi ngo4i tQ
Trang 8TAP DOAN CONG NGHIEP
ruilru0lil00llltJlil[|lllt]|
MAu s6 Bo9 - DN
tilill llillll lll0[ lll0liuil u0 100/l0l[/lT [Tt
CONC Ty Cp CHf TAo MAy vINACoMIN Ngiry 22/1212014 cua BQ trudng BTC)
QillF llxrll Z0ll
r- Dac orEvr HOAT DQNG CoA OOaNU NCUr$e :
l Hinh thtc so htu vdn : C6ng ty CP ch6 t4o m6y - Vinacomin
2.LTnhvpc kinh doanh: S6n xudt cdng nghiQp
3 Ngdnh ngn6 kinh doanh : ChiS tao sin phAm co khi
4 Chu kj, sin xu6t, kinh doanh thOng thudng: 12 thftng
5 Eic di6m ho4t ilQng cta doanh nghiQp trong ndm tdi chinh c6 dnh hu6ng d6n b5o c6o tdi chinh
6 C6u trric doanh nghiQP
- Danh s6ch c6c c6ng tY con;
- Danh siich c6c cdng ty li€n doanh, li€n ktit;
- Danh sdch c6c clor vi trgc thuQc kh6ng c6 tu c6ch ph6p nhdn hpch to6n php thuQc: Chi nh6nh C6ng ty CP Ch€ tao
mfry tli HaNoi
7 Tuy€n UO ve ktra ndng so s6nh thdng tin tr€n B5o cilo tdi chinh
il- Kv KE TOAN, EoN Vt rIEN TE S0'DUNG TRONG KE TOAN :
t Ky ke ro6n nam pat CAu ilr ngdy lll12015 t6t thUc vdo ngdy 3111212015)
2 Eonvi tiOn tQ sir dpng trong k6 torln : D6ng ViQt Nam
1 ChC ilQ k0 to6n 6p dirng
Ch.5 d6, ki5 tortn dp dung rrong Tdp dodn cdng nghiQp Than - Kho6ng san ViQt Nam theo QE sO 2917/QE-HDQT
ngity 2711212006.
2 Tuy€n b6 v€ viQc tudn thu ChuAn mL.rc kt5 to6n vd ChC dO k6 to6n:
86o c6o tdi chinh Cluqc lap phd hgp vot 26 Chuan muc kt' to6n viQt Nam vd phn hop v6'i ch6 d0 ktl todn ViQt nam
theo thdng 1v s6 20012014/TT-BTC ngiry 2211212014 cua BQ Tdi chinh
rv- cAc cHiNH sAcn rc roAN Ar ogxc :
l NguySn tdc chuy6n OOi eao c6o tdi chinh l6p bang ngo4i tQ sang d6ng ViQt Nam ( tru'dng hqp d6ng ti6n ghi s6 kC
ioanir.,a v6i doni viQt Nam); Anh huong tn6, "oiao ui.oc chuyon otii eao c6o tdi chinh tu d6ng ngo4i tQ sang d6ng
ViQtNam
2 CScloaity gi6tr6i Coai 6p dpng trong k6 to6n
3 Nguy[n thc xdc<tinh l6i su6t thgc tt: llai su6t hiQur lpc) dung d6 chi€t kh6u ddng ti6n
4 Nguyen tdc ghi nhfln c6c khoan ti€n vd c6c khoan tuong duong tian
5 Nguy6n t6c k6 to6n c6c khoan ctAu tu tdi chinh
a) Chung kho6n kinh doanh;
b) C6c khodn dAu ff n6m giii'd5n ngdy d6o h4n
c) C6c khoin cho vaY;
d) DAu tu vdo cdng ty con; c6ng ty li€n doanh, li€n k6t;
d) DAu tu vdo c6ng cg v6n cua don vi kh6c
e) c6c phuong ph6p k€ to6n d6i voi clcgiao dich kh6c lien quan d6n dAu tu tdLi chinh
6 Nsuvdn tac k6 toiin nq Phdi thu
Trang 91 Nsuy0n tlo shi nh0n hlng ton llho:
- Nguy6n t6c ghi nhQn hdng t6n kho
- Phuong phtip tinh gi6 trl hdng tdn kho: Binh qudn gia quy6n
- fhuon6 phap hph todn hdng tdn kho:
- Phucrng ph6p lQp du phdng giim gi6 hdng t6n kho:
- C6c khoin dAu tu ngan h4n, ddi hpn kh6c;
- Phuong ph6p lflp dg phdng giim gi6 dAu tu ng6n h4n, ddi h4n'
8 Nguy6n t6c ghi nhfin vd c6c kh6u hao TSCD, TSCD thu€ tdi chinh, b6t dOng san ddu tu
9 Nguy€n t6c ki5 toan c6c hgp d6ng hqp t6c kinh doanh
10 Nguy€n tic k6 toan thu6 TNDN ho6n l4i.
I 1 Nguy6n tac k6 to6n chi phi tri trudc
12 Nguy€n tac k6 to6n ng Phii tri
13 Nguy0n dc ghi nhQn vay vd ng phdi trr thu€ tdi chinh
14 Nguy€n tAc ghi nhfln vd v5n h6a c6c kho6n chi phi di vay
15 Nguy€n t6c ghi nhQn chi phi phdi tri
16 Nguy€n t6c vd phuong ph6p ghi nhQn c6c khoin dr,r phong phiii trd'
17 Nguy€n t6c ghi nhQn doanh thu chua thr,rc hiQn'
18 Nguy6n tac ghi nhQn tr6i phi6u chuy6n cl6i
19 Nguy6n tic ghi nhQn vrSn cht so hffu:
- Nguy€n tac ghi nh4n v6n g6p cua chu so hiru, thflng du vi5n c6 phdn, quy0n chgn tr6i phii5u chuy6n dtii' viin khacc[ra chir sd hiru
- Nguy0n tac ghi nh1n ch€nh lqch ddnh gi6 14i tdi san'
- Nguy€n t6c ghi nhQn ch6nh lQch f1i gi6
- Nguy0n tic ghi nhfln lqi nhufln chua phAn ph6i'
20 Nguy€n tic vd phuong ph6p ghi nhQn doanh thu :
- Doanh thu b6n hdng: Hdng hori d6.giao cho kh6ch hdng di ph6t hdnh ho6 don vd dugc kh6ch hdng ch6p nhdnthanh to6n khdng phdn biQt da tra tien hay chua'
- Doanh thu cung c6p dlch vu: dich vq d6 giao cho kh6ch hdng d5 phrlt hanh ho6 don vd dugc khach hdng ch6p nhQnthanh to6n khdng phdn biQt dd tr6 ti6n hay chua'
- Doanh thu ho?t dQng tdi chinh: Tu6n thu theo chudn muc k6 to6n s6 I +.
- Doanh thu hgp ddng xdy dtmg: Tudn thu theo chuAn mqc sO 15'
- Thu nhQP kh6c:
21 Nguy€n tac k6 to6n c6c kho6n giam tru doanh thu
22 Nguy0n tac kti torin gi6 vdn hdng b6n
23 Nguy€n tic ki5 to6n chi phi tdi chinh
24 Nguy0n tac k6 to6n chi phi b6n hing, chi phi quan lf doanh nghi0p
25 Nguy€n t6c vd phu,ong ph6p ghi nhfln chi phi thu6 thu nhQp doanh nghiQp hiQn hdnh, chi phi thuii thu nhQp doanhnghiQp ho6n l4i
26 Citcnguy€n dc vd phuong phdp kti toan kh6c'
Trang 10u ,,1*c,ilN r[ 0llll0 tII0 lit ru0ll|l ItlIUt Tilil|Illilll TR0l|[ n]tilfi tflil il0f [l T0rlil
Q C!r!4g t!o6n kinh doanh I
- Tdng gi6 tr! c6 phi6u: (chi ti6t tirng loai c6 |
prrleuiiicm til l0% trcn t6ng gi6 tri cd nnieul
- Tting gi6 tri tr6i phi6u: (chi tii5t tirng lopi I
tr6i phi6u chi6m til l0% trOn tdng gi6 tritr6i I
- C6c khoan dAu tLr kh6c I
I
- Llf do thay d6i v6i timg khoan ddu tr-r/lo4i I
.O pftig.,, trai Pnl6u I
l
+ ve s6lusng
I + v€ ei6 tri
Ib) Diu tu nim giir tl6n ngdv tLio hgn
c) DAu tu g6p v6n vdo don vi kh6c (chi ti6t
ttrng khoan ddu tu theo t1i l€ v6n nam gifr'vd
ty lQ quyOn bi€u quY0t)
- DAu tu vdo c6ng tY con
- EAu tu'vdo c6ng ty li6n doanh' li6n k6t
F r A ' , t , r r r i n r { o n v i k h 6 c
Trang 113 Phdithu cira khdch hdng
^ Phii thu cfra khrlch hirng ngin h1n
- Chi ti6t cic khoin phii thu cia khfch hlrng
chi5m tir 10% tr&l6n trOn t6ng phii thu khich
- Cic khoin phii thu cta khich hirng kh6c
b Phii thu cria khich hirng diri hP
- Chi ti0t c6c khoan phii thu ctra kh6ch hang chi6m
tL 10% trd 10n trOn tdng phii thu kh6ch hang
- C6c khoan phii thu cria kh6ch hang kh6c
c Phii thu cfra khdch hirng tlr cfc bOn li0n quan
Trang 124 Phei thu khic
)-!!Sl-t'el
- Phai thu vA c6
_:Pttg thu qgUqi leg d0$;
5 Tni sin thi6u chd xfr $
u)llq1g ton kho
Gi6 trl c6 th6 thu hdi
Gla goc
DAu s6lugng
n.547.878.862
I1.547.878.862
88 B20 405 r.205.846.195
Gl6 tri
69.833.000
Gi6 tri c6 th6 thu hdi
Eiu
A
ura goc
- Tdng gi6tric6c khoin phii thu, cho vay
qua hgn ttrantr to6n hoflc chua qu6 han nhtmg
t 205.846 195
Trang 13COng ty XD $ 18 - LICOGI
l!!4e1 aiQl sqq dQqg- : sPECo
C6n_g qr CP Xi mdng Bim ScYn
C6lgty dAu tu vd ph6t tri€n Hd nQi
- Thdng tin v€ c6c khoAn tiOn ph4t, phii thu
lr€ lai tri chdm ph6t sinh tir c6c khoin ng
qqf h4 tft*g ko du-o.c ghi nh4n doanh thu
- Kha ning thu h6i ng Phai thu qu6 h4n
- Hdng h6a kho b6o thu6
- Gi6 trihdng t6n kho ri dQng, k6m, m6t
phAm chAt kh6ng co khA ndng ti€u thq t4i thoi
di6m cu6i kj';Nguy6n nhdn vd hucrng xu ly
e6i vOi hdng t6n kho ri dQng, kdm, m6t phAm
chdt;
- Gi6 tri hdng t6n kho ding AC tnO chAp, cAm
cO bao ddm c6c khodn ng ph6i trd t4i thoi
diOm cu6i kj,
- Lli do d1n dOn viQc trich ldp th6m ho4c
hodn nhap d-|,r phdng giim gi|hdng tdn kho
684 666.405
I 646.332.4086TJ ll3 119
84 500.000 247.000.000
I l l 5 l 9 2 3 9 2
684.666.405 8.646 332.408
1 9 7 8 4 3 7 4 5 4 3 18.604.4',76.842
r 8 7 8 0 8 5 5 4 1
153.804.916.027 r 03.89s.046.445
Trang 1408 Tni srin d6 dang dii han
a Chi phi sin xudt, kinh doanh dd dang diri han
c0ng
Trong do: Nhung c6ng trinh lon:
+ cong trinh: DA Nhd gi6ithiou s6n phdm 326.269.010 326.26g.0rc
Trang 1509-Tdng, gi6m tii sin cd dinh htu hinh:
|{hsf,n mus Nhd c(Ja, I t ' | Jvit
1 - Chuydn sang BDS ddu tu
| - rnunn lyi, nhuong b6n
- Gi6m khac
56'dttcuoi ndm
Gi6 tri cdn lai
- Tqi lgay dd_u ndm
- Tai nqarv cu6i ndm
/30.773.392.087/06.604.094.4556/.098.990.8368.439.572.243 306.916.049.621
93.//7.776.2/l 89.487.283.2095/.277.233.597 5.079.760./23 238.962.053.140 1.402.659.7101.958.955.2361 162.209.350262.670.604 4.786.494.900
- Gia tri con lai curii k!' cOa TSCD huu hinh dung thd chdp, cdm cd d6m b6o kho6n vay:
* Nguy0n gi6 TSCD cudi ndm da khdu hao hdt nhung v5n cdn sirdung:
* Nguy6n gi6 TSCD cu6i ndm cho thanh l1i:
* C6c cam kdt vd viOc mua, b6n TSCD hfiu hinh co gi6 tri l6n trong tuong lai:
C6c thay ddi khac vd TSCD huu hinh: