1. Trang chủ
  2. » Luận Văn - Báo Cáo

Tóm tắt Luận án Tiến sĩ Kế toán: Nghiên cứu các nhân tố ảnh hưởng đến áp dụng chuẩn mực kế toán Việt Nam - Trường hợp doanh nghiệp nhỏ và vừa Tiểu vùng Tây Bắc

12 30 0

Đang tải... (xem toàn văn)

Tài liệu hạn chế xem trước, để xem đầy đủ mời bạn chọn Tải xuống

THÔNG TIN TÀI LIỆU

Thông tin cơ bản

Định dạng
Số trang 12
Dung lượng 500,02 KB

Các công cụ chuyển đổi và chỉnh sửa cho tài liệu này

Nội dung

Luận án với kết cấu nội dung gồm có 5 chương, với các chương cụ thể sau: Chương 1: Giới thiệu chung về nghiên cứu Chương 2. Tổng quan nghiên cứu Chương 3: Cơ sở lý thuyết và mô hình nghiên cứu. Chương 4. Kết quả nghiên cứu tại doanh nghiệp nhỏ và vừa Tiểu vùng Tây Bắc. Chương 5. Kết luận và kiến nghị.

Trang 1

2345677  2367673 62

 !"#$

%&'()*+,-*./01*)-23*4-51*6781*7-5(*9:;%*<7=()*)-0()*(72/*4>-*+,-*

?'2(7*()7-5@3*A-B/*(CD*AE*AFG1*+-(7*17H()*./2*(7-B/*()7-I(*1H/*4C*1J(*

67-K6*LC+*MN()*6O*P*QRRS*TP-*(7U()*AV1*67W*4C*42-*6&X*1Y2*<70-Z[\]^

()7-5@*(CD*6'()*(B(*<-(7*6K_

`*S-56*R2+3*1J(*1a*(7U()*T-5(*@7N@*)-b@*QRRS*672D*Ac-*F*?/D3*Ac-*

+>-*./d(*6*?'2(7*()7-5@*67f'*7F>()*)-2*6g()*N@*?h()*1N1*17/i(*+81*()7B*

()7-5@3*6j'*6-B(*AB*17'*@7N6*6&k(*TB(*4U()_*lmnno[]pq-k/*4W()*%rD*st1*

)u+*v*6(7x*yz(*{23*|-5(*s-I(3*{2-*97r/3*}X2*s~(7*(Ă+*P*@7€2*%rD*1Y2*<7/*

481*%&/()*?/*+-B(*(b-*@7€2*st13*@7N6*6&k(*QRRS*AFG1*(7-B/*()7-I(*1H/*

6F>1*ArD*17w*2*LC*+Â6*'()*(7U()*)-d-*@7N@*Ak*6j'*AÂ()*L81*@7N6*-k(*17'*

1d*4W()_*

‚/2*<7d'*MN6*Mz*TÂ*1Y2*6N1*)-d*67ÊA2*@7J(*(7U()*QRRS*6&'()*4W()*

17Y*DK/*@7N6*-k(*6Ô*+=*7~(7*<-(7*?'2(7*1N*67kƠ†7Y*?'2(7*()7-5@*40(*./f(*

4>-*@7Fz()*67H1*./d(*LƯ*<-(7*?'2(7*7Â*)-2*A~(73*<-K(*67H1*4C*<ˆ*(g()./d(*

6*1X(*DK/3*17F2*1a*(7U()*2+*7-k/*4B*./d(*LƯ*6C-*17€(73*<K*6'N(_*y8*@7c*T-K(*

1Y2*+=*7~(7*A-*7/I*()F‰-*C+*<K*6'N(*672D*4~*c*17H1*TÂ*+ND*<K*6'N(*&I()*

T-56*1À()*LC*A-k+*AN()*LF/*Ư_*%&'()*T0-*1d(7*AaƠN@*?h()*9:;%<7=()*17w*

Az(*67/J(*LC*N@*?h()*1N1*(Â-*?/()*1Y2*17/i(*+81*4C'*7'j6*AÂ()*TN'*1N'*6C-*

17€(7*+C*1X(*AX-*7O-*(7U()*672DAc-*(7‹6*Ae(7*6'()*./D*6(7*./d(*LƯ*6c()*

67k*4C*75*670()*67=()*6(*1Y2*?'2(7*()7-5@_*S~*4ŒD3*()7-I(*1H/*A-B/*<-5(*4C*

1N1*(7r(*60*d(7*7FP()*AK(*4-51*N@*?h()*1N1*9:;%*1a*Ư*()72*6781*6Ž(*12'*

<7=()*17w*4>-*1z*./2(*T2(*7C(7*17/i(*+81*+C*1X(*67-K6*6781*4>-*††]^

./d(*LƯ*?'2(7*()7-5@_*

SB*+V6*LƯ*L/Œ(3*./2*<7d'*MN6*Mz*TÂ*6N1*)-d(7Œ(*67‹D*4-51*N@*?h()*

9:;%*P*1N1*()7-I(*1H/*(F>1*()'C-*17Y*DK/*AFG1*A'*LF‰()*681*6K@*(7F()*

1N17*(CD*Lj-*<7a*1a*67k*6781*7-5(*AFG1*P*S-56*R2+*6'()*T0-*1d(7*7j(*17K*4B*

n^‘]pn’]n^H*1‹@_*sP-*4ŒD*672()*A'*Ak*1a*67k*6781*7-5(*A'*LF‰()*)-N(*6-K@*

2 2 9355356956 9

353333 !"# 953$52#23%&533'56 (5 ")56

* +,53562 &"- 532/295612535653$52  532 34 589&56 $912335352 &53

%9156,$;<=

 6?"1269/5@3%ABCDE2 & F345 2GHIJKLMNOPQRO STPONKUNOVWOXNKOKYZNJO[\NO]L^PO_`abcNJOPKRdNOefPOg\ahiTjakL^VOIleOma noYpNJOKq`ObrlNKONJKL^`ONKsO]tO]ulOnLvRO]wNJOnUxOyzP{a| "956

€5@9369/5 52(5Â 9‚53

ÊԆƯˆ‰À‹Ž‘’ŒÀ‰“Ž

)2€93?53 69/5 €5@9 53$52&533'56 (5 ")56

82 'ٙ>%9156,$;<=›

ÊԏžŽÀ’ăŒÀ‘’ŒÀ‰“Ž

*$93ÁâđG•êôD3$5252ơ#7563 3563€Ặ&533'56 (5êư

")56 82 %9156,$;<=Ậ

*$9 Ȕ* 53$52&533'565323(52~@ Ă&533'56

 53$52 (5 ")56* +,82 'ٙ>Ậ

75325:56296‚ %2Ẽ56

É56 ")56* +,82 'ٙ>%9156,$;<=°

ÊԆỀỂŒÀỄẾ‘ảÀ·’ÌỈÀãŒÀ‘’ŒÀ‰“Ž

56 €5@9” 2 €5@9 53$52&533'56 (D ")56* +, 'ٙ>23456 9233& 2

ͽ¾Ò9  á")56 82 'ٙ>2ạÈằẳẵ (5 1ắđặ›

Íầ3Ò933456 +3& 2"689 %%9 53 53$52&53 3'56 (5 ")56* +,82 ٙ>G2%9156,$;<=

ÊԆẫ’Ễấ‘À·’ậ·À‘’ŒÀ‰“Ž

èẻ‘’ŒÀ‰“ŽÀẽ鐒À‹’Gẹề")563ể239/23Á56155$9›

èẻ‘’ŒÀ‰“ŽÀẽ鐒Àễ 92 33& 223-85'ằÈ  Ò5”

Trang 2

23436789 9 63 9  67 92  7   

!23436789  9  "9 #6$9 23  %&92 3'9"(

)*,-./010.213456789:6;:1

<=99>9 ?926>922>9 

ABCB=9@

DE& F492 3'9"6GH92I92 3'9"3&J K9 

 9 K9I 9  L926&9MJ92NOEPA3QR4LSRRA83

P3#TU92PK%V(

DR2 3'9" 4>X9 K9I6926&9MJ92NOEPLSRRA

PK%V(P692 Y2Z@P9 VK9 [[4 Q I92

NOEP\Y 3#9[4 8]92 79(P692'Y2Z@\Y

4 3#T^_49K[49 ^_ 9BCM749 92 3Q3H92 79`ab

63#[4 Q Icdefgh`E&_  78692[4M749 92 3QiPW7926>

9 K9I69289 9 jB\Y4 3#T^_49K[49 ^_ 9BC

M749 92 3Q3H92 79iN>k   49267

Bm92663 9  7 U  9T3I3 9 92 3'9"ni

A Yo9@

DhF _ 92 3'9"'9  T39 ?926b U792MJ92

NOEPLSRRAP3 =996pj

9 ?92 92 $692T^79 K9I 9  L926&9MJ92efgh

LSRRAP3#TU92PK%V 926&9q92m92MJ92 r9

Y9^%(

D<=99L ^9 ^3Q 4  79 ^B^ 9  T^

SRRA6#> #q92m92MJ92 r9Y92 92 3QL SRRA(

)*,tuv63w813456789:6;:1

<=99>x 92T393M92J # 

e 92y@z33 3Q 92T92 3'9"

N 92k(hl92_4992 3'9"

N 92{|N BC %&T^H }9 92 3'9"

234567 6736 6367363 !67

"#$%

234567 (6)3# 6673*

+,-./0123145/01678/1/0,9:/1;<7=

>?=4ABC1DEFB1GH1IJK1MNBC1GO1BPE1QRE1ST1UVBC1LPWBC1LB1XY1LZ[B=

cdefegh63i673 "^e 6

$22jklmmn opqrsqqrtuvwxyz{|}~zqyy€pẢ‚qrtqyy€pẢ

ƒz„………z†€ww‡Ảˆqrtˆq‰v‡ẢŠz„……„Ả‹Œ763h^674ẮŽẾ67

 k6jlmmn')3k63’c67ŽŒ63\67eŒ4“67Ž

Ế673‘676) k6jlmmnf63”^e•#”3‘676–67 e67’ 6jkeŒ4“67–67hŽ—˜™š›œ s\63673'Ớ6‰žŸ‚‚ Ả†k6736ei3Œ67  6 e ^cằ67lmmnkẾ672ẳ 63363673'Ớ6)3‘6763\67'

7k636ẵ673lmmn^ặ6Ỡ6e 6Ž—)3‘673)3keŒ 4“67ŽẾ67$22)3‘67e4“67¡3‘6763ớeÙ6763”j 3ờ’ởỡqwwxyqrtŨvyxz„……}z†€ww‡Ảˆqrtˆq‰v‡ẢŠz„……„Ứ

2ợ14ABC1DEFB1GH1ỪNK1QPỬ1QPK1ỲPổỬP[QP1LP³Q1QÍF1[Ỳ1UVBC1QPEÌB1ộỈQ1XY1

ĨÓửữ=

3kẾ67kœ•2ẳ Œ7f^e•kẾ67f3—36f"6 3jk3Ò6) k667Ỡ6e 667¡3‘6763Ỏ63  '4“67356ởŠq¾ựqww•67Ž—fầbbbÁfeh3‹c“3c e*63

j63e”4Â$c3•67Ž—fầbbaÁ’ ấŒỚkẾ67ẩẫậđẻcđẳɎf63\677363(6ike•67eŒ

Ớlmmn' ’ k6736ei73 k

Ỏ3—j 3jẩẫậđ ẻcđẳɎeŒỚ63673 ởʇ™ẹqỉs™Ảỡ qrtƒvr›ỉ‡Ảz„……{zễxrs†™xr•67Ž—z„…{{ẢẢỨẢo€rs ke•67rž¾e‘)3)3‘67634^67e“6346736dựyqịvr ởŨryv›€ŸqwwqŠv‰qqrtựyỉr€xvyxwwx‡oqw€ppz„…{~Ứ3#d2•673ặđỹ

Trang 3

2345657 5  47  5 4    !#

$"6$ '()*7+,-./014$243$4,566748 43

9  14: &6;4 6 <=>?@ABCD?EEFGGF?C6HIJIKLM &

442N#OPPQ4RS &&/$$T6 ()*7+,-.U #V

RW & $ YZ.[&\Z6U6] 4 &94 471 [

Z;4 M & RW $4_ `((a # &-7U  

._N c N7 $d!$W74e  6;4  95 W

1$TRS &fZg $ 6T ] &. &#fh4.  &  &1$

`]4]  P i 0# &-7. &45&4!$ k.lm

4 . 6;4 g .lmgN M &$" &.#436;4 

2nA>o?CFpFqrAsABCtuAv?GBn>=C?w5 7  &-7K

PRZ   &g 24xZ1$ '()*7+,--yozq

. &4 M &N2.6 WN{ 6 4;aPM & !#$"

4 &94 $ 04gc  #Z| &.R!. &4  &U.a

}~~€‚ƒ„…†‡ˆƒ…‰Š‰…ƒ„‹Œƒ…‰Ž‡…Œƒ…†‡ˆƒ…‰Š‰…ƒ‹ƒ…‘’…“ƒ‹…‹”•ƒ„…

–—ƒ…Š˜…™šƒ„…‰‹‡›ƒ…œ‰…ž—…‘ŸŠƒ€

P  &g 2. 4^N4

1$ RVP& sA>BCt<F>A2HII¢K6D?ssG£BCt

£B¤FGv2HIIHK6¥s¦§rBEEB>F# &-72HII¨.©ª7  g 1&

4^N2.4\ 4[4gc 6;4 # & ¬ &4 # &.R!¬ &0:

 ® aP&g 2 >Gqr¡£BCtpAoru2HII°K6nAB=GAsFC±D

BCtpBCF²B>o§2HII°K4xZ³$ 7 &x$4¬ &4 4´.:R! &

-µ | &UN:g 1W$ +9­aPM &.:R! &-µ

4¬ &4 U4 .# &  Y4¬ &4 # & W -y43N4$ 7

x4.j ZgY &1$ &x$# &  4¬ &4 aP&#

l U \ 4:V+: 1$"¦ !`<@GoAFCBCt£A>EB±?¶Fq·6

HII°7-4 5ia¸4 ¹ ­Z7 # &-7º§oBFC»BC±

2345678 63732342  !"#

$%&'()*+,-)./+012* 67.89:;0*!*/3<+!=>*@/ 0A1BCDB39:!E33F39A/G39:H<3B3IJK7%L2632M7NO 3:!(F; PPQRS7T23RSD U@VH?W3@!3X9:3+1;3@! +/*YH"Z0A1B8B39:!33F39A/G39:H<C[\3]^2T7D_ Paa5;7E$b$H:3H<%J1+//+,JH(+'++!H,1"@3:!(F; P18872342N7[ 9c3G!/*/ *d!*e+If(gh

i!0A1B;7="jk3:!9l!0A1B3X=g!33F39AB',m! IJK7gnUUo6U!*d3GH3<+S7T23RSDM[ P 9c3p+3q!r3X

$:'s0ADt3uv3w(xH<IJK7 f67yrk!VH 3!*+/@/z*

!@!Z0B3+H/G39:H<IJK7?@0B3+H{M6

|Tu3 o~*/z*8G3(geH=;@

=~3 *30"@3:! 3]M234

‚23w2uDƒ;„……†‡8/G39:H<IJK73ˆ!0q!!* !+H6 U!1@*+3‰3X3B3 Š7H‹*3<+,1+!*'%S8Œƒ^22u"@3:!

;Hr/q3<+3q!r0*Y/1B%S864‚2uD36ŽT232"@3:!(F;

8728223466D 

B3?@/=>!jr?@kq!dI7I3<+,1+!*';.+ ( H<9Y91/G39:H<;B',m!/:1“3/:( IJK73mY

@19X6

‚:( !*d3GH9*Y8"ZB',m!IJK7Du3w”••– o* U+/=Š—“!—G3˜f[ i—8Kq*U!Hrd%„…™š‡;7.i 7›7+œ*%„…™‡žt] =g!9AB',m!IJK7.1!

”••–9c9=Ÿ3 B39›"@?=Ÿ!X+;(1!9+'i/~*3p@/.¡B39:! 3<+3B3rAH '*@*3E;3<rAH?@3B3 ?dVH+9A9“39*Y/ 3<+nUUo9AB',m!IJK7

oZ/ *VH+!*e+0#!(*?Ÿ*"~*B',m!IJK7*9+! 3X*ZHVH+9*Y/3=+9l!j6U*ZH!*d3GH!*s(FB39:!

Trang 4

2454748 5 5 !"#$$%&'

()*+,-"#$$1&. 5 /40 /41 52 / 3 445  56 27498 /

235474 59:;)"#$$<&'=>>!?!@=AAB

CDEEDF 3 445I5J /2K2 O3 5P HMC

QO5RS/5 TUQO5RS/5 VWOOW4SGH48 /R7CXYYZF[

\] ^5W 5P2W2 525W 5I5_`  7bcd /efgh[e74c_W 5

Pb412iOP25W 5I5_` 4W_41 ]5I5` j /4J /kN253K ]525J /

2 5l  52 /c_W 5 Pb412iOP25W 5I5_` 25Lb,BA+;)

;"#$1<& !"#$$%&O9WnWIo256 

/p4O 45_nq /4744J /2M412iOP25W 5I5_` 25Lb4125 4J /kN

25J /2 2o25l  5OHK82 545_2 52453 5Mo5

IrK4sW5t[hn_ / 918Qu5R5v RW5CXYYwF45_25LMI5J /41 3 

2WK44984J /kN25J /2 GH23 525W 5I5_` 4sW474c_W 5

Pb[

xyzy{|}~{€‚{ƒ‚„…†{‡ˆ‰†{†‚Š‹{~Œ{Ž{€‚{‚‘†{†‚Š‹{~Œ

’572 52“ /^5W 45_25LM4” K82RNI5_` /2N / 3 445 5RW5

h54 5L28 P2–WK845W1 3 445 H_9]46b9o  5— 2N2453 )

?54 8 5G˜ /h—M™š445W 3 445 H_G]7bcd /efgh

9p42574P [

›œžŸ {¡¢{£ž{¤¥{¦§{¨œ©ª«¨{¬­®¯°®±²³±®Ÿ œ´µŸ{£¶©®

¡y{¸‚}Š{¹}‡{Žº{~‚»{¼½~{ƒ¾{‡„}{¬Š¿‡{ŸÀ¼{®

Á82RN r2 k62 ÂSKÂr25P25N /b57bỖG]Io2_7 45_Ė–\

91OHhÅ 2 4J /274Io2_7 8e5o98Io2_7 

cH 545_Ė–\9p4—Mc7 /2n3  ] 4sWefgh455 /845W41k8

=Á?!+Ỉ)AÇ ÈefghP2–WK OHGj k` b57bỖ832 55_m*'

45W46b 562 52 /25WM 

ÉÊ®£Ì{ÍỴ{ÏÐ{‡‚Đ¾‡{ϊ‹{¹À{¾{~}~{‚Ị{‡‰{…‚{‚Ỵ†{¾{}Ĩ{Ỡ†{

~‚»{¼½~{ƒ¾{‡„}{Ỵ{Ơ„À‚{†‚Š¿Ĩ{‚Ư{Ž{Ž×À®

ØÙÛÙÜÝÞßàáâãäàßỉßáçèâÜ

23567895 6 563  6 66  6 5

75  ! "#$%&'(6 7)*+7 5( 6*+7 3  6 6 5 , 5-95 %/0 6123141 ( 5 *(-95 64

1 ( 56 789:.$95+76;512   6 6

=>?>@ABCDEFGHDCIJKLMCNOMCPMQI@

23567895 5 1;  563  6 66  6 575  ! "#$%&$95+76;512   6 6 (

6 7)*+7 5( 6*+7 3  6 6 5 , 5-95 <@

=>=>@ABCDEFGHDCIECETFCSUECUEVCWMQUCXYCZFGHDCN[IE@

\3567895 66]766) /+78951^ 6563  6 6 6 641 ( 56 "#$%5  ! "#$%<

=>_>@ABCDEFGHDCaMCUECbcCEdM@

\3567895e 6fg62 563  6 66 5  !  789: 6 5 6hi5h7257 56 56 "#$%<

=>j>@ABCDEFGHDCIklCJMT@

\3567895 i( ]563  6 66 5  ! "#$%

 6 5641 ( 56 "#$%m

=>n>@ABCDEFGHDCUoUCpqIC`qICZFYI@

\3567895hr r +7 @stu6vw7w /x # +7  6   ye 6-6  ! z789:s{ 66 19  ! "#$%m@

=>|>@ABCDEFGHDCp}DCN[IE@U~YCUoUCDCUE€U@

\3567895h51^ 6563  6 66  6 5

75  ! "#$%&641 (+78(,  6 6 ‚ƒR65  

s„6;5… -95 m

=>†‡CABCDEFGHDCEˆIECWMCP‰CN[IE@

%6Š3567895 *8560 1^ 6*5‹ 1‹559 Œ 19 6* 6) m9t 1^ 6* 560-6 Ž 566 6* 6) *  m1^ 61e5; /h &6 12389756+7 3( 6w 6* 6) - (5m\3567895 *8

Trang 5

234567   9 !!9

 %&'() '9*+,-.

/0123456754894:;<4=5>?@=47:5;A74BC>1

DEFEGHIJKLJILMJNOLIPQRIPSTIURVLIWLX

YZ [)  \])%^`abc*$%d%efghijklmk

9nopqrm#-#)s)* $9

() [)e*ote

[) 67!e z9Z !u"}%s`%&(ote 

6oZ  [)e _Ă6€k3Â5‚9u{(

teÊÔƠ†Ư9Z !u [) !†%s9te!e

DE‰EXÀJW‹IŒNLIMNŽI‹JR‹ILMJNOLIPQRX

q ‘*+9’& )+ ( %s9Z“ ”9te’*

$\9 eo() '9*+,-.

/04—5Й7:4Ã5›Ã47:5;A74BC>1

DEFEXMJNOLIPQRIžăLJI‹LJ1

âđôđơẶưẨẪàưẬẺẼưɰẸÈẺÉưàỀẼưỂỄÉẸưẬÉẸả

\)te \])%^6pÌỈã%^ d9t+ )

ÔÍ9z9Z !teˆỊ½¾yo%&'!99

te*+,-.†9z9)9Ò.Ịá¾ạ|

%Ư)(o%^ÔÊ#sÔ'dtee9%!. _!Z [) tẵ

m2k3ắ]ặ%^6d9.

âđôđầđảẩẫÈưấẼɰưàậèưɰẸÈẺÉưàỀẼưỂỄÉẸưẬÉẸả

ẻẽ9 ÒÔ*)éÂéékặÐắm23ẵẹgề[) 6 Z !

(o"e`e"e) "\%^e#${Êểe 

ạ3ắmˆễÍ9Zế)ệ”oỨ)67)+ ì!"ìe6Ôeo69Ỉ

DE‰EMJNOLIPQRIžăLJIUỉĩLMX

âđầđôđảẨẪàưẬẺẼưɰẸÈẺÉưàỀẼưỂỄÉẸưíịÝɰả

ẻÊ9%^6 (o%^e9%!`$9Z\oz  ỏ

3457897 7   !"#53$ 55 7%

)*78+7,+53- 7./ 012(

346464789:;<=>?;>?@:A>;BC=;DE>@;FGH>?7

8J55K/ 3'J587/ 7 555N8O/)./ 3PQRS 7 T5U3-V8M8/ XNY

Z[\]^_`bcdefg^hf^ij^kl^dmn^gdn\]^opb qrstb

gub cdj\d^vdw\b xyz^d{e|kl^dmnb

}r~tĂb opb €]zÂ\b

‚ÊÔ

K 7 KN-5

Ơ†ƯÊ

78

58W

7



/W7

ˆ‰À

1+53-5

58L7*/‹Œ

8 7

08L7*/‹Œ8 7

 33V

584758ŽN3$

‘‘1’

“”•Ả—Ơ

1Й b

2L78ÃSQ œ )* žăÁăâ

0đ

ÔêÊÔô†ơ

3$

ẶN3$ 877Ã

 žâ

2L78Ãà!ԔẬẬẢ—È

"Ẻ22™’"Ẽ‰É•Ả )* Ẻ22°’"

ÔẢÊÈẸÈẸ‰ÊỀ

ỂԉÊỄ"ẾẺ212’"

ả+5

žăÁÁâV 8$

Ì&/žăÁTâ

/,X7 ƠỈÊỄô†ã

7 7 8/

Ị/,X7584758Ž5

WV5đ

ưV R/M,7

N3$ ½â

2L78Ã

†Ô‰ÀÀ‰Ề

†ÉƠ‰Ậԉ‘‰Ễ†ỀỈ

Ẻ21¾’"ÒáĐ àԉÀÀ‰—”)*

Ẻ22°’b

78Ẫ58V/W57 / 8ằ/“”•Ả—Ơ 2L78Ã

Trang 6

35

  ! 

"#$%&

'()&*+&

,*-./&

0123

4#+,&

567

,*-./&.*8,&

9;./&*+&

,*-./&4<=>&

?@&AB&,;C

.*#@D&'8E&?F.&GH.&E*CE&

IJ&?@&AB&,;C.&/KL&A*M&

A*F.& '*;& CE& NO./&

.*P./&?F.&GH.&.QL&

RSTUV1W

1XY Z[\.&Z*]&Z*).*&

^H#&`abcd

ef.&.*#@D&"#$%&'*g)&

,*-./&.*8,&/#P)&>Dh,&AB&

,;C.i&Gj&eklZ&4#+,&

567 RSmnW op qrq ,*s./&,g&*gt./&Nu.&

,;./&*+&,*-./&eklZ&

RSTUVvW

Zw.*&"x.&

/#H.i&Ny&*#$D

z/s.&./P&'()&4{|&

*Q.&IK%&/KL&A*M&*#$D&

RSTUV}W zj#&ND./&4{|&E*~'&,E&

/KL&A*M&A*F.&A*#&CE&

NO./& €& zz4&

RSTUV‚W

Zw.*&Ny&CE&

NO./i&"ƒ'&

,*„&'()&4#+,&

567

Smn…†‡rˆ‰O./&*x.&

e*B& "j& AB& ,;C.&

RSTUVYW

Šƒ'&

"#$%&

'()&

k~'&"j&'s./&

G-&,*s./&,

zz4&CE&NO./&A*s./&

"\L&"(&'C'&?F.&GH.&

E*CE&IJ&?@&AB&,;C.&.‹.&

VŒ…:9 1XY

lB&,*Ž)&e*&‘&

0†’“6”‰m‰:Œ6”

•’”–XT’:”

3456

89  

46



#$%

&' ()*+, -./012

34-.56758959/4-.590-5:;5

9<=-5 />-5 ?@5 AB-5

CDEFG1H

 C1IJKHL

MNONPQ$RST$+ U*QQ*VS*+( W*&*QG*RSX

C1IIYH Z[5\]^-59_`5

a;-5=25bc-.5 dEWe

FG Vf #$% &' Vg+T -/h59/i53j-.58\]^-59_`5 a;-5=25bc-.5klmn5

CDEFG2H

m;59/o^5npq-5n/r5 n/^-/5st05vwxyz

@.]{-5A[35

|g}V,~+,

|)+T€

bc-.5klmn

?@@5:/4-.5a‚5-.]{-5

A[359j053/8-/53/<5ƒ0135 9„-5:/^05=25bc-.5aq…5 a‚5 3=35 klmn5

CDEFG†H

m;59/o^5‡*QQSX*+(

ˆ}XSC2‰‰IH

npq-5n/r5n/^-/5 st05vwxyz

Z[5^`5 /0„]5

Šg

#$*+

|‹&

3‚^5 +,g

\]t-5 Q ()*+, -./0125

9B05

npi-/5a5ƒj5 :Ž5--.5

\]t-5A

@‘’53/“^5^`5/0„]5:;5

9<=-5-”-53/“^5:/]…;-5 :/83/5=25bc-.5klmn5

CGD•1H

•}–SX| 1—Y



m;59/o^5npq-5n/r5 n/^-/5st05vwxyz

npi-/5a5@‘’5b<^-/5 -./01253/“^53^<5-”-5 3/“^5 :/]…;-5 :/83/5

?@@5=25bc-.5klmn5

CGD•2H

˜™5š]-.59o52/h-.5

ƒ›-53/]…”-5.0^

@‘’5895šœ5bc-.59/4-.5

9-5:;59<=-5-”-53/“^5

\]^-59_`5-/0]9B05=25

m;59/o^5npq-5n/r5 n/^-/5st05vwxyz

Trang 7

89  

46



#$%&

'()*+,*

-./%



0123*4567*89:;<=

5>23*?@A2*

)BC*2DE*F@G2*

H

9:;*C?*DJK@*+,*'>(2*

LM* ?@A2* (N* 0123*

4567*OK*'P>*QC*3J(*'Q 3JC*'S23*'DT?*)D>*U9*

F@C*VJW)*)@23*)XN*'DY23*

'2*'@23*'DZ)*89:;[=

;\J*)D*)BC*

2DE*F@G2*^

`JW)*(N*0123*Oab*OB*

)()*4567*)c*'DK*^E?*

3JG?*^\J*])D*)BC*dG2*

-ef%ghijghikl

mno%e

Op*Oq)*

OJK?*

23rsJ*

^E?*+,*

-./%

7Qt2D*Opu*+v*

2S23u*+J2D*

23DJW?*23Dw*

23DJWN

93rsJ*^E?*+,*'>(2*)c*

'2D*Op*Dx)*VX2*'DXN*

2T2*2Dy2*'Dz)*+{?*Vw*

?1)*'JT@*)@23*)XN*

-e$%&-|%jg}m1l

i|~n -1€k



6,*'DC*7Qa2*7DR* 7DC2D*‚GJ*ƒ„…†=u

‡q23*‡z)*ˆ‰2 jŠ‹‹Œl

93rsJ*^E?*+,*'>(2*

+DY23*2?*QŽ*F@b*OR2D*

)BC*;@y'u*4567u*)D,*

Op*+,*'>(2*VE*)()*VS2*

dG2*^T2*F@C2*8967ƒ=

6,*'DC*7Qa2*7DR* 7DC2D*‚GJ*ƒ„…†=

93rsJ*^E?*+,*'>(2*

+DY23*C?*DJK@*+v*OK*)c*

'DK*(N*01232pJ*0@23*

)()*F@b*OR2Du*Dr23*

02*'Q>23*VS2*dG2*VE>*

3456

89  

46



#$%&'#(')*+,$',-$./0'

123456 7-89.':;<'=('#*>,'

=$?,-'0$@,'A./#'B8C&' DEF'BG,$'HI'-$.'&$J0'=('

#*>,'HK.'&>&'HL,'AM,'

$8K,-')N,'0$O&'HO'<O&'

BP&$'#,$'#$E('Q7RSTU 7-89.':;<'=('#*>,'$V,'

&$('HI'=.,$',-$./<'

#$%&'#('#W*,-'H./&'>0' )O,-'&>&'HL,'AM,'HI'=('

XYZ[1234\6

SW],'^_,$'R$?.' 2`abc[1de156f 3ghij[gkhlmn

&o,-'p%'1de116f

SW],'S$G'S$+,$'

qM.'rstuU v>&$'#$w&'#x'

&$w&'Ao'<>F'

=('#*>,

y*+,$',-$./0'B.'#$Ez' ,-89.':;<'=('#*>,':;<'

$V,'&$('H./&'>0')O,-' {|34

1234}6

~x'pE,-'#'0$€,-' H,'&$EFz,'-.+

‚ƒ.'

„ag[

$/'&$.' …†‡ˆ

:C.'&$' k†hZ… )O,-'

{†h…†‡‰†Y

>0')O,-' {|34

v$.'0$P'0$>#'p.,$'#'>0' )O,-'v‚RS'-@F'=$Š'

=$L,'&$*'DE>'#W,$'>0' )O,-'‹'&>&'y77Œ'

1{Ž16

ŽhkjX 1‘\



R('#$+'SW],'S$G' S$+,$'qM.'rstuUf

^’,-'^w&'“”[

1dee•6f

–C.'&$'#'>0' )O,-'v‚RS

–C.'P&$'#'#$?,-'#.,'=('

#*>,'<+,-':V.'&$*'&>&'

Trang 8

89  

46



#$%& '()*+,-./*01*23./*04*

56789.*56:;6*<==>*?@*

23./*ABCD*EAFGHIJ B()*K7L.*6M*

/)NL*;6)*@6:*

OP*QL*RS*T-)*

:;6*.6U.*

',-;

V()*RW)*<==>X*;6)*@6:*

;6Y*?@*23./*ABCD*

R,-+*K7?*T-)*:;6*Z[\]

T^)*AFGH_J

C9*+6`L*$abc[de

$[a\]fg[\h i[\adejd]c[e

klmmnoX*Vp./*Vq;*

rs.*EIttuJXDQv.*

D6w*D6L.6*xy)*

klm12o rz*

{c|g

+}.*

;~L*;s*

0*6^*

+v./*

59*

gf|\

€97*+(*6^*

+v./*O.*

gf\]hf[\c

./6)M@

D).*6ƒ;*6„L*;…./*+?;*59*

gf|\]a†{‡ˆ|g‚\c|{

23./*ABCD*+67U.+)M.*

RS* 2Š* 2S./* 6s.*

k#‹Œ&1o

aŽd‚g 12



C9*+6`L*Vp./*Vq;*

rs.*EIttuJXDQv.*

D6w*D6L.6*xy)*

klm12o

>)M;*+QL./*Ow*FBCD*

/)@* ?@* 23./* ;?;*

ABCD*RSY*+6z;*+)Š.*

;…./*+?;*59*+Y?.*+^)*

<==>*6)M7*K7y*6s.*

k#‹Œ&lo

€97*+(*6^*

+v./*O.*

\]f‘ahf[\c

./6)M@

D’*;6q;*./6“ /6)M@*

@6?+*+Q}.*”^.6*+6;*

'•8*K7?*+Q.6*?@*23./*

b|b#$%&k#‹Œ&—o

C9*+6`L*DQv.*D6w* D6L.6*xy)*It˜™J

F6?+*+Q}.*;…./*+?;*'SY*

3456

89  

46



#$%&'(&#%)*&#$%&#+,-*&./0&

1+%&)2&34*5&6789&:;%&

#+<1&#=*&>6?@9AB 9C&:D*&#E&1F&G,H*&

#,IJ*&#K,IL*&#+,(M&1F&

G,H*&'0NO&#%)*MP$*&PQ&

#%*5&.R*+&:<1&'(&#%)*&

#+S1&TUI&G,)&#K*+&)2&

34*5&6789&>6?@9WB

8(&#+EH&9KX*&YV*+& Z[\]^_`abc

def1gh

8(#&

G,i&

+%$#&

Tj*5 1kH&

lmnc[

*5+0o2

9p&.o&q/0&

*+,-*rst*&

uvw

9p&.o&q/0&*+,-*rst*&

6?@&1+CH&1H%&*J*&1+CH&

#+S1&TUI&xyys&)2&

34*5&6789&>8z@x{B

|]}~€ 1‚



ƒ„v„…†`‡~_`c

ˆn††n‰~ncl ZnŠn†^n‡~

d1‹‹‚hŒ…`‡`

Žc‡n[d1‹‹h

+‘*5&:D*&1+,IJ*& _]n

9p&’,D#&q/0&

*+,-*rx%H*+&

€[`

 9p& ’,D#& q/0&

*+,-*rx%H*+&#+,&1+CH&

1H%&*J*&1+CH&#+S1&TUI&

xyys&)2&34*5&6789&

dZ“w”eh 9p&y/&2+i0&

#ir9;0&’i*

9p&.o&y9r9?&1H%&’•&

+$*&1+(&xyys&)2&34*5&

u–Z—dZ“w”gh

˜™

34*5&

u–Z—

š&

”^^›

9+)0&Tj&1kH&

”^^›

xyys&*+-*&#+œ1&TC/1&

)2&34*5&6789&.;&

G,IL*&:;&*5+RH&:4&1kH&

3%H*+&*5+0o2&OV*+

|]}~€ 1‚



8(&#+EH&9KX*&9+& 9+H*+&@i0&žŸ{WB

xyys& ¡O& ¢#&:0o1&)2&

Trang 9

89  

46



#$%&'()*'(+',-'./01' 2/31'&456'71%&',84'

9:;<=9><9?>@:A<:9BC<=

D/E

FE'GH%'G-%&'

I6'#$%&'

JKLM

NOOP'GH%'G-%&'I6'

#$%&'QRST

RU%&'7VW%'

I6'#$%&'

JKLM

NOOP'D/X'/4Y%'7U%&' 7VW%'(Z[.'DZ'\]%'\-' /Z^%&'#_%'()*'(+'.I./'

D/`.'I6'#$%&'.I.'\a%' bc%'%-*

d'bZ^.'(e%/',Z[%&'Gf'bg'.3'/14'%g4'#V%&h'(3',-ijI%/'&4I'(g'D%'.k*'

.+1'D/1%&'(Uilm'#$%&'/Y'GWQnUb1./oG'6/1'\-'24X7'(e%/'%/p%'DW'2/I7'6/I'

qrs'(X'(I%/'&4I'Gf'bg'D%/'(f%'/Z^%&h'&4I'D'/g4'$'.+1'D/1%&'(Uu

Qv'7_V'DW4'/4XV'(Z[.'wI.'(e%/',-'xyz{'T/E.'D|'D/V'(Z[.'y}~'7_V{'Vk%'

I%'Gm'#$%&'6/)%'7€7'FFF‚‚'(X'/ƒ'D['./U'\4Y.'wm',„'GW',YV{…†7'.I.'bZ^.i

L4X7'(e%/'(g'D%'.k*'.+1'D/1%&'(Uh'/p%'D./'%/p%'DW‡:ˆ‰Š:ˆ‹ŒŽ‘:’<

9@:DZf%&'“V1%'\-'/†4'“V*h24X7'(e%/'.I.'&4c'D/V*|D'%&/4”%'.`V‹‘:’<9A@:

DZf%&'“V1%•†4'“V*'bg4L4X7'D1'.I.'&4c'D/4|D'.+1'7–'/0%/'/†4'“V*u

—˜™š ›œ  ¡¢ ›˜£¤ ¥¡

§¨© ˜ ›˜£ª« ˜¬­®­¯© ­± › ´µ

¶·¹4º»¼½8 ¿ Ă ĂÂĐ ´ƠƯ

ÌỈĨỈÍỊÌÍÎÍÏÐÑÍÒÐÓÔÍÕÖ×ÌÍØÖÙÔÐÍÔÚÐÌÛÒÍÔÐÜÍÝÞÍÝßÙÍăÍâÌÛđÍêÙôơ

O&/4”%'.`V'Gm'#$%&'9>”V'./t'6/p%',U84'NOOP'D84'P4YD'O17'9:ưìO&/e'

(e%/'zyỉ‚}}ĩỉOjíJ‘u

3464        ! " #$ %& '(*()(+,-+./+012345

6789:;<=8>??@AB<=8CD<=89E<8<FGHIJIKHLMNHLOP<89Q8RFSET8C7<8OQ8 UF:B8C:V<=8WX<=8OYS8ZT8<D<=[8;S8F\8OZ8]S^<8CUF[8QS8<=`aE<8bIcdHHIcdH UeB8Of<=g8

hikiki5,-+lm+lno5 pFq<89Y<89Q]rB<F8<=FS^s8<=rQS8t`7U8]rB<Fg8uFe8a\`8FrvC8Aw<=8Cr<=8

<=Q<F8uy<=8<=FS^s[8Wza8]{HL|}~IGc~INHL€

hiki(+,-+‚ƒ„…+†‡34+.ˆ3+‰on…+Š‹3‚+Œƒ3‚5

?IŽHJIHLIS^`8t`8FrvC8Aw<=8RS<F8]rB<F8x‘C8F‘sg8 hikih(+’‡…+./+†“l+†‹”•+Š‚–l5l—+˜™™,+š‹”o+›œ34+šž+Ÿ l50‹¡3+¢o3+†£3+

†‹-o+Š‹¤3+–¥+Œ¦34+§’¨š+,‹¤…+™•+›©+l–l+3‚3+…/+ˆ3‚+‚1ª34+†£3+–¥+Œ¦34+

§’¨š+,‹¤…+™•+5

š‚«+3‚n…¬F­S8t`®<8t`<89¯8CF®r8RS°`8Fw8=SB8A±<F[8B8t`a\C8A²<F8CF:³<=8 ]{B8OQr8RS<F8<=FS^T8UeB8UFe8]rB<F8<=FS^sg

š‚«+‚‹¬´<F8Aw8FµU8O‘<8UF`<=8UeB8UFe8¶··@<=Qa8UQ<=8A:;U8<z<=8 JGNHdH<F¸<=8BT8FS°`8UeB8<FQ8t`<89¯8OZ8CQS8UF_<F8R\8Cr¹<8Uº<=8»¼8A:;U8T½8

xw<=€

š‚«+¾¬5M{8¿­8FĂs8Cr<=8CF²8:³<=8FrvC8Aw<=[8TXU8Aw8Uv<F8CB<F8OQ8»XU8 Âs8UeB8CF²8:³<=8UF:B8UBr[8<F8UĐU8¿w8A²B8sF:V<=8Cr<=8OS^U8CT8RS\T[8R¯8 R\C8F;s8AÊHLÔ¶··Ơ8UF:B8<FƯ<8CFXU8A:;U8Aqa8Ae89;S8UF8UeB8OS^U8¹s8]Đ<=8 ÌỈĨ̀

š‚«+…1¬+<F¸<=8=¹<F8<Ị<=8UF`<=8<F:8<F¸<=8¶··Ơ8RF¹U8CE<8U8<:YU8 A­89QÌ=¹<F8<Ị<=8OZ8CFB<F8RS°T8CB[8Fe8CĐU8FQ<F8UF_<F[8=¹<F8<Ị<=8OZ8UFSÍIÎ RFy<=8UF_<F8CFXUÔ@y8F±<F89QT8UFr8OS^UAq`8C:8OZ8UV8»½8OƯC8UF‘C[8<=`Ê<8

<Fz<89{U8UFrUy<=8C¹U8R\8Cr¹<¿²8Fv<8UF\€

š‚«+3ϕ¬¶··Ơ8x‘C8t`B<8CzT8OQ8:`8CE<8A\<8OS^U8=ST8CFS°`8»78CF`\8 sFS8<ws8FV<89Q8¹s8]Đ<=8U¹U8uÐÑÒg

Trang 10

345           

 !  "#  $% "# '(  

*+-./0123415678951:;31<=5710

57-?@ (A %$    BCD E F "G   HI A    

JKLMNDDOPQR ST U(V  ' W$ &X  W$   Y Q F

JLZ[\M]^K_M]`"#  " aB )

?@ (A %$    'V

bDcdJeKMfNDDOgh &' F "G HI A      i$

 B  "# j$R%  B gh  "k W$ a! (  l "@

   m Yn k  E opp? Hk E$ " ]qM`[]rMfZs

$U F  ' "@) t HF  E &u  n " $R W$ 

v  "k g'     "# '(  JKLMwp E

NDDO"G  $Rx y h  "  y  { |  n  ' "@)

O a} i$  F     a"k) p i$

Npp?  !  A      n  $€^KJ]s\‚ƒ„M…

i   &'( gn u "G $R a h a"@   y  { |)

 Yn E W$Ri Hk E$ g' W$Ri W$ &X NDDOF  x$ | HF  $

   v   &' F  | &G  ~  ~ Hk E$)p"# '(  

‚ƒ_MJq‡        $R% T W$ &X '   g'  W$R

l gi  $ )

?@ (A %$   YCˆ l ‰M]qMF "G &' W$  | 

"k    A Š‹P k opp? Px$ gŒ PQR ST)  Ž "G Yy

ƒMf…K‡r]M]V  $  QF ‘† ( x$ g' W$ Q( ~  ' W$ &X

 n @     Dcd“` $  QF Paz m x(

"# '(   D”•–“w

*+1./0123415678951:;3-<=571˜

™š56-›œžŸ ¡¢Ÿ£¤¥Ÿ¦§¨©ª¦Ÿ«¬¤Ÿ­®¦¨Ÿ¯°±¦§Ÿ²³Ÿ´µ¶

·_ƒM % $ l &"G H Y Zs¸ Ž Yl

›œ¹Ÿ ¡¢Ÿ£¤¥Ÿ¦§¨©ª¦Ÿ«¬¤Ÿ­®¦¨Ÿ¯°±¦§Ÿ«¨º¦¨Ÿ¢¨¬«¶

345464  9 

 !"##$%&'()*+,- #/012$%&'()#()#345() (6789:;<=>?@$%&'()-ABC()5()(60:97;<

345454    LM  PJ  9ST 

 PJ  9 Q[X ^_

` +#/ab -%$ca$()d&e(&-f

ghi#$b-ABC()5()(*`,(#,!j#kfl` $m(#nf##$%

&'()$&'#-o4p`4q,ir)+aBs(t.+(deB,f(()j4u$%#

*(B,f(u#vf(+(de(w(&x#u()y(w()!w##z#i#(BC()9

3454|4}O J   T ƒJ„

` +4y( {#…k,(†f#‡-ˆd4f$‰d,Š‹Œ†`(Ž‘’“”•–—Œ˜

•™š›˜•™šœ˜ž—Ÿ 

3454¡4}O   K9J

£¤¥¦§¨©ª§¨«¬­§

ª«®¥§ª¦¯§­¯°§¦±§

ª¦²¥³§´µ¶·„„

¸¹„„„„„„„„„¸º„„„»¼§„„„„°½§¦¾¿«§„„„„„ç „„„„„„

Đ«°¥§ª®½§­¯°§

¥¦Â§Đ«Ê¥§ÔƠ§

Ư̰¥¦§¥³¦¾±Ỉ§ªĨ¾§

­Í¥³§ªỊ­§ÌͧªÌỊ¥„

ÎÏ­§Ð¾¿½§­¯°§

¦±§ª¦²¥³§

ÑÒÓ£„„

¸Ô„„„„„„„„„¸Õ„„„»¼§„„„Ỉ¦Ịª§Ö¾¿¥§

­¯°§´»×·„Ìͧ

ØÙÚۄ

ÎÏ­§Ð¾¿½§­¯°§

ÜÝބßă„âÙđÛê„

¥³¦¾±Ỉ„

¸ô„„„„„„„„„„

¸ơ„„„„„„„

¶Íª§Đ«Ê§¦Ìưª§ Ь¥³§­¯°§Ư̰¥¦§

¥³¦¾±Ỉ„

¸ìÛê„ỉĩ¹íị§µÍ§¦ì¥¦§¥³¦¾í¥§­î«§¦¾±«§­¦ï¥¦„



„

„

„ ðỈ§Ưñ¥³„

ÑÒÓ£„

ò¾±ª§ó°½ô ô

...

%&''()*+ ,-* ./01* )-2 3* 4-5 1*6781* 7-5 (*9:;%*<7=()* )-0 ()*(72/*4> ;-* + ,-*

?''2(7*() 7-5 @3*A-B/*(CD*AE*AFG1* +-( 7*17H()*./2*(7-B/*()7-I(*1H/*4C*1J(*

67-K6*LC+*MN()*6O*P*QRRS*TP-*(7U()*AV1*67W*4C*4 2-* 6&X*1Y2*<70-Z[\]^...

67-K6*LC+*MN()*6O*P*QRRS*TP-*(7U()*AV1*67W*4C*4 2-* 6&X*1Y2*<70-Z[\]^

() 7-5 @*(CD*6''()*(B(*< ;-( 7*6K_

`*S-56*R2+3*1J(*1a*(7U()*T-5(*@7N@*)-b@*QRRS*672D*Ac-*F*?/D3*Ac-*

+> ;-* ./d(*6*?''2(7*() 7-5 @*67f''*7F>()* )-2 *6g()*N@*?h()*1N1*17/i(*+81*()7B*...

() 7-5 @3*6j''*6-B(*AB*17''*@7N6*6&k(*TB(*4U()_*lmnno[]pq-k/*4W()*%rD*st1*

)u+*v*6(7x*yz(*{23* |-5 (*s-I(3*{ 2-* 97r/3*}X2*s~(7*(Ă+*P*@7€2*%rD*1Y2*<7/*

481*%&/()*?/*+-B(*(b-*@7€2*st13*@7N6*6&k(*QRRS*AFG1*(7-B/*()7-I(*1H/*

Ngày đăng: 18/04/2021, 04:56

TỪ KHÓA LIÊN QUAN

TÀI LIỆU CÙNG NGƯỜI DÙNG

TÀI LIỆU LIÊN QUAN

🧩 Sản phẩm bạn có thể quan tâm