BCTC HN DKT 2011 (2)

BCTC HN DKT 2011 (2) tài liệu, giáo án, bài giảng , luận văn, luận án, đồ án, bài tập lớn về tất cả các lĩnh vực kinh tế...

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r]ibh ph6 Hri Phdna, csxHcN vi& Mm

BAo cAo cUA B^N aIAM DOc

BANC cAN Ddr (i roiN HqP N'H,{-l BAo c^o KtT aUA HoAT DONa (]NH DoAN'H HqP NH,AT

BAo cAo LIfu cHT^,tN TItN TE HAP N1l,{T THUYET Mll\II BAo cAo TAI cIliI\lI IJqP N1L1T

rN rv d Pn i N va\ r.ir x,iNc DiL vn,co

s6 rr Phin Biichru rhuruOh'g'

rriril ph6 Hi Phi'ng, *r\Hc\ vl+Nan

Ri().io.r-:A BAN Grirvr lroc

Bd ci n d6c c6iq ty ci ii vh 6iIbg di vrPco lgoirir li "cir! ty) di riih bio cio Diy lhe 1nb{omdoi.h h lie? ihn.ii cin! q cho ndn oid'.li kir &i dgiyIIdiaie L? ih 2011

tsor DdNc oliN rRI vi R^Ncr,(Nr D(-rc

ci rhinrr viitr cia r6 dirgOut, tr

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cinq ry cd orii vi', iii xinq ditr vlrco

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Deloitte.

B,io c,(o rctM ro,ix Criip theo)

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"-h bqis y6u, dnr hih ,ii chkiib doah v iin hhh rn lhuydn riin ri crro ie dj

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s0 3? pblD Bdichdtr phuhs amns rnis q!tu H6n3

Tri rph6HaiPhdis, csxHcN vicrNd Bir cio bi cbiih rqp drtt

B,iNc cAN D61 KI To,ix HgP NH,I.T

o00=' r0+r20+rr0+rr0r1so

I riitrvi cr khoi' rung dumgriitr

, c6rho6 kmcdd g riin

u c6c khoiD diu tErrichhi qin haD

2 Dv Phbg siim gii dlu tu lein hm

or c& horr ph,ii dr trcir hrtr

4 Dv phdns ohdi thu ieid h4 kld doi

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(100-?r0+2?0+:{r}|25F?60)

L rii sh qi diDh hn! blnr

C1i ti ,ra nin lit ki

L D:u ru o cdng ry li$ kar

rdNc coNc rir s^n c70 = r00 +100 26c) 270

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s;t ha Bdjchau lhtr;pom.rruu qu6lrirelrA

^ NOluir rtui (r0o=310+Io)

L!!un m4 Fi rjii rtrdc

I Irld Yr ci kl,oin diii nip Nhi nudc

I cic knoin ohil bq Dhil nop osin hr kl,t

3 aut kho

'huhg rhi! lqi

dxc ci\ D6I lad ToiN no? I{IL|T .ridn iko)

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B rcuoN voN ({oo=1ro)

v; ii, ".i, i i \.fi

2.rhinsdu !6D !d oh;

r adphicuqL'

4 cl'&' i.l'q gii hd dori

5 a,t diu tu phn fiir

n,(o cio xir QLr,i Ho4r{rQNG XINH DoANH trgP Nn,ir

r Dornhd! bitrhrtrg {uns.iDdi.r r

3 Dqnh rhu dNin vi bid hii'lg ri ngc,iD d!ci

a cir !6i Mrgbi, vidilh $ ois cilp

s Ldi nhuitr aiD vi bitr hitrc !i cuncciip d!d, 4

6 Do h rhu hoqrdOryuilhhh

t diiphiqunr L!dotr6 n3hi€!

ro L9i ohuinrhri rnro di"skinr(r0 =r+(:r.::) (r{+r5)

B Lrri ihnitr b:ic (r0=r 64

r{ Liid.6rg ry ii! kir, ri6 do![h

r5 r;s rq1'r{in ki.oin t!tc rhui

16 cliipli rhrc'hu ip 6oh nshjio hid' ll\ill

Loi de;, !& tr';.r'ci d6'rrri&'i

cOxc ry co ps,iN v,iN rilxiNc Diu vrrco

si ]7 h- ldi chiu, phing a*E rrulg quti H6u Diine ub d0 di d'hr rqr r ri,

B,to crio LLr'u cHUvnN rriN TI n(.)p \Hril

r.LU!LH' \rN Ii!ri Hnrr Da\c k!\r lodqr

r;chi6 r&h ti gjs rLdidoi dMdu 6 &

3 Ld !huio rnrol, di-i'g khh dotrh h!t{ rhrrddi

s;,r di,,a ct sot pbi ri($dog bio dii niur phii 1d

'hu du Dhip ro h q-hip lhiL n6P)

3;i diLq dirifui rrud !, khic

rhG ib.ip &oh^shi.P d; oiP

ri6 Lh! Lb!

'i rior.diqrdhdcnh

riin.bi kl,icdrchq4dongkhhr!reh

! LU U cs uyr:N'flri\ rir Eo{r DaNc D,i! r'

r rid lhj di mu si n, {iy drg Iii

'^ ; dhh yi i1.

2 riiidN.n,hrh rt, nbums sD tu 5i! !;,1ih !ici

r ri:n d! hiido Hy, b{i rlldisq,Dqoh

I rin dLdiu kgE '; lio dm I kht

i ri; du L5 cho{r d ri,c vii Lr Dhlbduo!dis

t tdt chu!6 i tni" ihatt,insaa' tu

ur Lrr clrvaNrrnN rl roa r DQNC rAI cuiNE

I r; diha6ns6p.r,o.i disdhd ou Lai{i

cONc ry cd pHiN vir r,ir xANc Ditr v'Pco

s,iI tMDo Lhi ph m!at -rru qqu;i loirBrl

r' nhphdrrr fr nq LHr (N \ trNrm cMdn,rri chinh ki,hic i*ry3r ditq r2 db :01 L

r!L\ir MrNH Rrn.Ad14r.HrNI IOr rH ir

t:it hr a nhh n ti n a [i,hit r hinr i ;n dsr nt d;4

^

r \ ii rio io tit drirr hqp i t t 4 tva

I HO\.'C N KIIAI AUAT

ts dicsdhn{ vdr

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'l€o artn

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Din Binsr%vddiiu Li.

'hiirhlphu ri,gi(lnb do ,di.h 4 ei.o ihi,n hhshdrruitnhip [liiu]

tur, domh b6' dints5r (or,a.n, klro'iins)!i vit Ldu 6t dws:

Di.b n kho bii*L dich Yu rho

^sori

dh dsg dis ngl ip sio rhdDs kt 6q& ha ri^B lhr dd lni, kln' cdrr

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1 co so r,4P R,(o cio a,{r cniNts HoP Nsir !i Ki K6 l oiN

co!,rqp bi, Ldo si.h h@ nhir

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3 iPoqN{r HLdrc DiN Krro,iN Nro'

mi6diielhd6j!di.i!cd0slubidlinlr'vLiciiDdFSJhdng'',L0]'n

ciingnbuhljljtrfugflr.victhhb]y}'ddjvdimit5id!6gdhj.h

rd; ir rmr blo *d di.bi h@trh:L ki(lr,tlc trd! 3r,hts r2

^h201

c6Nc ry cO pfiiN viN r,ir x,{Nc Di! vu co s617PhiiBiichi.plrdd!Otr arru0!.qLL]nniosR,ig

llihILo]hPhm!.t|tsl\\trNdtr

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cn\i hdP triirbio{4o sid'it'

LqiLr'.ia cd ddtrg rhi.u ! rm! ni:b muii ciachg Ly qD hw n duo! ii! ri^h ror .hi Li.u

.i6qbir h.h u$ prin !6i chLr sir htu ci! !; dins !d! qis

'r mc LF ilh lia!i diiglrLiiu si bN

sdm gi! ri .rc ldl rb .ii i d6ns rlrii', sd qi n{iy hm dn khh d€nh ban diu !d pfni ldj rb tur

ddnslrrid sd (ors q b in diT orr ril"s *i' di

"i hn' lilt^s.r ho! ilii( lhh doln, c& Hbjr l;

ktn3 hs vdiprrir !6r.Lii cd d6ns

'h;u s6 vuql qu! ohin;o !i! hq hois 6.9 !6d d,i sd htu i

qis r! !u drd o.li eiin iio phn ls tb ci!.doqty k&rhi!i &ig thjiu s6.o.gl,ft n ms t6.

lhgryL]doh.lic6i!.y'nlhhuingdhgk;sihi6;qu';tbams

dhh yi !r,iar, a.[ di d,inh vi horr dOng cia b€n din diu lu Dhws krins !d hh hdng vi

'ne r ;!

Lrrsi n ft!in, N ri$ druDlrr irr ul0n,diu tu cic klroh la.

rh' birho

'bihh diulrduli.rac6)q !_ rrr c6nq ry ,;n rr di,) $insdrq.griidin,

c.c NhorD q,h lii litu dmrh Li rhdr rhutn b& q' !! l! kn )r@ d6i! nii r

dm qn,h;c his h{!Lrd4 rirh,i,;n o5ddiDs kri; ad i ildre kGn son duq hi ri !i.r d-

'imc s'ir dinn m-s tdh diii

!ili€Dd0shph!].dsrd64lhind]

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s6rTphrn Bii cha! phuiJDq ou.q r i!r! +iD rrin! R.iD!

1f e,I pri rii Pr]drs crLXllcN viiLNsn

a&t hr i, ti nd bi Pth hlp

c6p v5n Li.n douh Criip thst

.o mc bin rhim gEs6D !;^ ri6dcoh dud gdj[ !d sd liob rosh dd^g kiin $r c6dg tr rip Lro

.i0 t.ic r.borrn rF ih rong ck (5ilinh dodh d;ogkjio $51rbd phuhg prfp r6d d'i sd lfa

osio hs dl,il, ,phiirrr!khihhi

rli oger grii irlii b dnr cdrg iq

'ii dhh &q shi di 6{ tsd 6c rtu dj mc d phi giao di.b d

riin quo rd.'i.p da' v i phithinh c

tiot gi' r.i srtr lii shi !httr han di!

Hiri rq chva cd +r diDh Li dd,l, g r kic6ngq' dicbhh $! srl Dbh budi

ri; !trmc hoin mr dumg llitr bro g6n riii mn b q!i cj! so:o rii grik]]irek! h ,.i.

khibd:utu\c bii ,j si niosdu'r' khoir oo da iitngchryn dili$rDh

'i, vi i flliro liarqnr

.6Nc r!.d frriN vA\ r,{r xiNc Diu vrP.o

s,j t Phin Boichiu rtu q amiqrnn! qu:u Hljlie lhg

ftd,r ; tsr P mq ftL\Nr N \i Nr L cho nim rij!hd,h [i{ thi iqiyrr rhinr l: ntrn ] irr

rHUytl Mrrrr rio c,io r,ir cH rNH r lor NH.ir (riin sro) Miusos0sD\rrN :itthbahhr@tunr ritu,i^r ii icnttur.6 t,i ka

", hh.ioti' drhrrq,$nkb tr4

]iPc|jo|ljijlgk[opbiirb|diquih

Iri.e riiD so drd in dirh trin.o !

cii c6! p tr; Llr htu qin chL clri Dluri^ yi ri.u tu! l ip liiphilio dOng hr n;D ri chlph.h

''""d"'''

D{phhgBi'og[]B.gl6trkho.Ljic

dd ciDrr d(a pr'.p trl lip dtrphiiss in sii hins d tu 6idti borg k$, Phim cbir vi Frg

rruoiq holirs;!! ririg

'idkho.ioh- sii6 m,;.i di s" r,i&i d(

ru rri.6 ditrh hnn hinh 'r kh:1" b'

Nluh qli aj io !6r;Lh hhL rhitrh & mu \:n bo sin sjr nur u I

quyi,,o,in duF 'i "q- .6,rrin qrri phi d.!&

rrjm.i d hn! hhhd'o.lMu lno rheo oh'on{Dh,l ddnq rhiiq dq r

1!!!

.r hisii !; iih hnu [LL[ d !c d.nh {ii LikhL qi quyil djr]ri tua \biruo hol{ cipbjD bGdrdii

trcji€D Nhi nud! NllJai + !,', !,i rih@ nh Liy ki drd diir.hiih rheo ri'qurdbh si r ,li

d;oc.i ",q,- dr,tdq,!i, crr; d,ytr 6., q.rJi.h

c: u,oiir Li La phi \ioh ll,idmlr I

1aisi"

"; dhi,d bnn' vr khri" h-,

cd PH.iN v,iN r,ir xANc D,iL vrPco

B.lcba!, phudns au 3 rruig qiin IIdn! Biine 3i0 do Iri diib hw nhn

d,irh k;t,hic igir rr rhha i, ddlr'

r ritM Iir cic cEiNts s,(cH K6 roiN crrn YiLr oiiD rh.o)

h blo gdm.hiphjx.y Lip

'bin bl,

kibh;iacdd! ci chr rhrdy s duo dry.nnie isL'y€n sid li i^ i djih ,hco ari ,u , if(DiL, lhua !d qtrFt ron, dLrc li;ruyd) kliimc tisin duoc rrin siai &! u! 5i

'luie

r rro qry dinn viqulD Lrd; tu f {iy dLnq !h Nhr

^nt.lit d( Dnd cip q|ir Li, sLiftiqL,i,bre

d .dir ri.n xity d@q o hh hd

'biM .in dtrqc ci! co qun ci d;m quyi prt dulit Do dd gi trr

a6 d;q G qia ri ci! c'rnq rhh ;v dn! o bin 6 dr; ,ha! dii vt rhu sui! vio qula b duF prii dur& bdi o co quin c,j rhiF qurn

sr doig si,n diu r! b!, s;n

,6y rgii uiqulitbii

"6's rhh hdlrnc.hipbrri.r qun nrc ,i;p ft hi' ddog 56 diu Lr

Bir dirg sin dir ru dqrc 6iu hao rko pbtro,s ph,ip duing rhn! 6 ,

.r krbi ) dn, k dmq hob r4 sbi.ntu bit dnL $ nqiLl mua rhoh di

*! diih sii tr be diu ds Dsuyii eir \':L .i .bi phi Llin qm din se dtb Fu! !i! ltbdt, d:! tu

d",dq,ydirl k;bil bia hbh

oomhsu bln ha.e drc ehr nlrh khiddnslldirh,ji inii rir.i n.m (r)diiukifr sa!:

'jl'''''l'

c) Doinh;udu@ v.di trroBdiichi! dlni

(d) cdig q sdni dL'G roiilri [irli t

cl xtddhd'o drPhif.nquao d

cONc rY c(:) Pts.\'\ riN rAI xiN D,\! vtrco

sdrr Pltui !6L ahau DhriFx Ou!^q ri!rq qrii Ildig

rldh rha HiiPldrq, clL{llcN vilrN.n !bsokid, h horihi,

TtsLYNT M H B,iO CiO TJI CHiXH H"P N' t,i'|'il'r".1,," .,,,,,,^l'.1 )",,::l:""

Toy rirci cHiNH s,icH l(t roiN cHiJ Ynu Oiip rh*,

(li d,ir do , rhr (r iprh"')

Ddihlb|.Liignid]!hri!@g!iPdi.llyudtrq.e[nhiiihikit+]i!i!s

n uchdi.crincir rruinq hr gje dlch vt a .ip dFi '! ,& q'- d; d, [t tli doi idn

d*"

"li,,h tr*.ki tL"'Li,+i p[n,.6m vi! d.lro.m rhinh n n{irr bg!t' d;jli ti'] r.p

h) h-h d,,tu-,i" dir tudD ddi.bicd,i0,

(h) c6rri trijrrr dw! o ihkrh1.rrgi.odlrlicug.ipdi.h$dd,

c6ig!iPd]usdryd&|]idj4giilltohu.,.gdi0fliiThdngft5i,0 dq hrri" di,, s",r! gi, rj"gryphtsi.n iebiip n cb€.n Li.h !_ gii

sd dLr

"i.,i 'h hi'grl; "tr.drg i'plnlrh\ phi,tri.6qi npi ti,+i"4iy Lnti"i6 dd lir'

dtro h,r; d6i6*, rtq i hirqi] |

('nn 20 0 siim 6iiei33r2 vNDl!i

Lh.r^ d,: _ch€ r lnh d sij #i d"d dudc plfti in rme nK v6n ci

ri kuo llo! fl,ir i, cdq t] tiri nsrr ,5jivNDcrdtsrr

iim n! d,s rj Jr5.307 !rD) !, !

qui r{ ripdn rli! dDr dru u ri} dtrtrgLoi.:in \uit d,i^s bis; dl

oi [itrh doinhdqc !in3Yi ogurii s

'hL

cONc ry cd pH,iN v,iN rir xi\c DiL !rPcos6rt PrLiL ldicbiu rhdn!alsg I

1 l oNr rir ci cHi\H sicH (a roiN cH iJ Yn! Giip rhs,

r L,ii'l i hiii lriinh r?ivieNan

5 rr aN vn cic (Ho iN rLt'\G D! orc rriN

ihir duiri igr,ri! dt hi.ndngsi, ri!i!\i,hqi dLtih riilr ni !i, s,i.h!iboin Ll

^hio rir n kloin mlc hi rh ho!! !

rmg ud,is LiL di krriu Fi !i! hos!r,i i L€., hm

'hd

rhuilhr iljioro,0 hLduic ric drh s r 1ii5h du!! N riifrl

^(, Dr'ii 'd d;m ,hmh b rhui 6u or,ip riotui rii rud ar,i rh,ii yi\o bio cio ri qu !L rbg I ,

&.;L s .hi er,i uo

'6n chi, 'i h" (hj rl'or ,r dd .o L i lLnr di ) .ic dob nr dutr shi tri'L!

hui ru ol,ip I'ob Lriphiiti li€i q,o rdidui su d,& &r

isni$ duq qLd l! bdi.i,ig mit o

rhric uo (iquekl;nmor co qua

cn tuloin rums duqs 1 i,l

6 cic xI'oiN DiL 1Ij rir crriNH \(;iN Ha\

-rrirrytr MINH B,io c,io rir cHiMr

c6c kqa nhh 4ir r; d\t t 6 tu1r hq rinhw;ra4\rinrkv"ah'aoo M.i.u sd B oe DN^d

cOns s gij( hroctdh bo

Dv phdng eiim eii h4 ld kho

cii tithuio.6 thethE hiF ddr.ir

3 ri' siN NciN l[$ KH,ic

0.n:0 r r?rre5e7?000lND('a DFrrrlhi^qr2ii,.20r0kr0.r:1192 e!vND)

)rhL'rhb r rlj rrDl, L:l]r si rr c6ns,r di L\i ,Mp.i ,iu vin,iii !6i

0r0 vND (Lai aiy rL ddf l] i.r

\Ndr d; dim bio cho d kloif uv n$n hhc

r,ir s,N cd Dr{r vo siNH

::t

j,

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