TRT'ONGEAI HQCTRA VINH
KHOAKINHTI. LUAT\ A NCOAINGU
BOMONKINHTE

Bio cAo rH(lc rAPTOTNGHIDP

Edtni:Kt roAN rISu rHUvA &ic EINH

rfr euAxrNsnoANnc0AcdNc
rni niic
rv cd PUAN

ciansuenhuosdin.NGtYiN THI THANHTH0Y
Sinhuen thLlchl.n NCO THI THUY TRANC

LdpicAo DANGKE TOANA 2oo7
2010
Xrto6:2007Sddienftoaifienkc:01699.055.967

TriLVinh 2010


NI{AN XfT COACO QUANTH\./CTAP

*+ 0'at"oq /'1' a b';*i Ak;;a
.......%!,..,t,a....t$t

Aa.l n.j*..t/tnh. L d1"; h r'n,.tkh
-.r o)....ftuh!).
.kt.nad

.fu .ttrk/*a- - . .
.t'as..,t"tq...ct..m.ai..joi.jc/.ufua.

'

t'2thi'fu
- m 4.'29 ;'z
.....7j,;i..raa+..ih"/--fq
"y*t
tlu -i^a /7 z, /tc4 dc '&/nt'1,
^6...c1";.r-1".
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*,;t. in:n tA;'J' t;.1"1..i: E lk apr.h '; :tu
..kk ..*t" .t.t* ..,.;...t^.. 4-l t-l,r'4t^' t:-a 'koL a'i
...11:.4..1,4.
' ^kl:.lltuh tt' fA;
tE" n'r4 'qiL lj"; "
.
Td Vitth sgctl thakA 'dn2010

(Ki 6n, d6nsdru)


MUCLVC
Tmtrg

Cludng l: Pludg phrp IuAnrn phndg ph{p ngbion.6! .,....................,......1
l.l Phuois phip l4n...........


.................................1

1.1.IKAio{n qu6lrinhfieurhuhidg h6a...............................................................
1.1.2Ka tom chiphi bdnhiDeviLchiphi quin li doanhngliep..-.-........................6
L.li Kd toAndo!.h thubo.r ding tii chinhvi chiphi ldi chinh..........................12

1.1.4Kd iorinlhu nhip khecvd chi pbikhdc..........................................,.,,,.,,,,,,,,,.1

l . l . ) K d l o - nl h u eh u n n a n d o d n h n a n r q o , , , , . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1.1.6K€ toanxic ilinhketqunkinhdoanh...............-....-......,,...,,,.,,,,.,,.,,.,.,,.,,.,,.,,

l.l.7rhAntichhoitdO.gkinhdo.nh............-........................................
1.2 Pbudg phrp trghituc'ir

..............,........,..,..,.18

Chuog 2r Thu,c trrng,liiu quncnndoanhthu tieuthu

vn xncditr[ k6t qui l,ort d0ngkinl, dohh...........................................,..,..,.......19

2.1Ci6ithier vac6ngty c6phin T|n Bic.............-,---...............................19
2.1.1cisi rhietrsdluqcvac6ngty.-..-......----'.-'.---'.............-...........-......19

2.1.2Chircnrnenhiemw c,ladonvi ...............................................................

2.1.3Nhing$uedlqivn kn6klllncuac6ngry.,.,,.,,,,.,..,..,.,....,............................
2.1,4Ketquahoqtdongcnanhirlg!d'nein dey..............-.-..-.........-.,...,.,.,.,,.,,.,,.

kc1o6tr...-..........-.................-.,.,,.,.,.,,.,,.,,.,..,

2.1.5DAcdiamtinhhiDhc6ngtac
2.2Th\rctrrngk6 toin tieutht' vnxic.linl ketqunhoft ilonehinhdo!!h..28

2-2-I KEtoinqui hidl deurhuhingh6a......................................-...................
nghiep...............-...........36
2.2.2K6b,tnchiphib,:nldnevi chiphiquinli doann
thuhoald6ngriichint vl chiphihoatdongtnichinh..........40
2.2.3Kato6l doanh

2 . 2 . 4K 6 t o i n t h u n h a p k l i c v i c h i p h i k h d c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - . . - . .
2.2.5Kdtonnthu6lbudrepdoanhnghiep.......-.............,..,.,,.,,,,.,.,,
2.2.6Kdto4dxacdinhkiquakinhdoanh........................................

2.2.7?hintichhoitt.longkinhdoalh..................-....................-..................



LdI CAM OIi

TOixin ch6nthenhcem@ c6NsutanThi ThaihThnyob l(noaKinhlg LuAt&
\goai NgncnatrudtrgDai hocTd vinh Id giaoviCnhu&g di^ trucri6P oa giip do.
d6ngs6pDhlngi han qui b6o dn8i[p en hoaofienhdatAiaiy
T6ixin odnm ci cht nliemNsuy6nThi Ph{cvncActhiy 06t0 ndn cta lr$d!'s
DaihocTrnVinhdatructiapgiing dqy,quenry vAnli€t tinhhujng dln tory su6tkh6a
hocnlln 200?-2OlO.
T6i xin chenftinh clm m bu l6nhd|o va atrhcni en c6nb0, c6nsnhenvien
6U ty c6 phanTii Bio, dn rAtbar ron inidu ctus viecnhunsddt6ntinh sidpd&vn
ddihtrIie $&i sid cus cAps6licu vdhudnsdanusc tiP. qo diAuLienuui! lqi dt
t6i hodtrlhinhkh6t har tray.
T6ixia chtnthinheti li,i cin snl.



Lot MO DAU
bln kloan1oling ld
nehiQp
Trongnankinht6hienn!y. v6nddmdcacdoanh
duqc
" tloat d6ngdoanhthu c6 hieir qui hat LhdnC?"Doanhthu cd tang ltai
C6cdoanh
chilhi bdratryklong? Lit'nft nio detoid! h6alqinhuAn?
1odnbO
kh6ngnhtngchiutic dlng bdi quv luit gi6t'i nd
nghiqpsdnxuit kinhdoan-h
q)a
chiulnc .l6dgcnaquy luat.ungciu vrl quyluarcirnhtanh Khi sin plam
do.nhnghifp duqctli lrudns cMp nhanc6nghi! li 3ii Lricr:iasin phim c6DSlria
l ad . i r , i( . l si n p h i - d ( q cr f J . h i . n l I n : vd o J r - r g h i i "t h r \ ; n a rl l o l n
daD,khoinlianniy glilij,dolnhrhu NaudornhlhubiLdip due chiphibit bien
muonr6n$i
vi chipbi khabidnlhi phrnconlai goild lqi nhuin DoanhnghieP
\ . , p h n , e l l i u o r . - n D h a , . !l q :r ' r ' r 'f : h r ' p ) i i i " r n obi i i ' D h d p dr ir n g
caolqi nhlan.Cnngvdi viecxic dinhkarqui kinhdoanhc6 i nghirv0 ciLng
quantra.gd6ivdi doanhnghiepvi tiv en chondi tdin'v d' hi'trlhen!' c6ng
nghiepniichunsvii karoin ric di'rhk't qudkinhdoa'fin6i
LickaloinL.idoanh
ri€ng.Dins rhi'i qu! d€ lii cnngSiLipching!a rtiiv duqclir r hinhhontd'ng
kinhdoanhcnac6nglY
Nlllcti6uctrondatAi:
tiouthrrliL
Quanshicncriud; rdinbr giitpla dn bon!a hotr!a Lhilrud'ng

ric hoochrodnka toin liic6DglJ, karoin xlc dinhk't qri kinhdoanhcna
cOne
dornhlehi€p nhuth,:ndo?PhuonCthirchlch toan,rinh tv luanchuv6nch0ngtu
d' G d6 c6
ra s!o?Ddnhgil hieuqri hoal.longki r do.nhcrl! doanhdghiOp.
rticka1otrhon'
nhnnChudngdi,
siriiph6pddhoirrrhiencnns
Ph?'nvi trgliancriu:
VakhniggiaDrCilngty c6phinTraBic
d'n ngiv 7/6/2010
DaOi dtqc lhfc tiEntt ngivz6/4/2010
va rhi'iBiaD:
s , l i i I f n " n. ( h h . 6 l i i - . " n r " , 0 0 8\ c n I 2 0 0 0
D J ) h l i i . ! - Jr ' i n e mh n , l ( r , : n + \ " d ' r l o r g i a r' 6 n n ' i r n gn h u" i . : n
$nc cnnh.n ch6nenda&ikhonslhi rriDhkh6iMis6t,kinhDongsslh6n8cdr
vdchibiolrd cia driYcd


CHIIONG1:Cd sd Lf LUANvT K]4ToANTITU
TIIU VA XAC DI\H KIT QUA HOAT DQNC KINH

DOANH
l.l Phuongphnp luin
1.1.1 K6 todn quii trinh tiau thrt hing h6i
Tie! thusdnphamli qui lrinhdM ci:csi,nphin! h,lngh6. hi, doanhnghiep
di
sdnxuiitra vdolinh vuc luu lhdngquaclc phuoig rhucbln hlng.
Qu6ffbI tieulhu cdcs,i[ pli,n sephatsinhcic qtradhc va chrydngi.o vd
r\anhr. r, , in \i-c s udcon8q \d: U.-c, ,.-nB\: ctc knoinrhu;phji nopchont"

I r . , , , r i ; , \ i J i ' , r J t t d r u i r . ; n r t . : , r .L i . . gh o . F ' - t i r r h i c t at h i n l d n
duqclii! hdnglolcrhin duqcchLirglu tlmnhtol1n.
- Y€uciu quin Iiqun td,I tiG{th! IijLnsh6a
PhdD,nh vd ei6Drsritk.t hoicblieu thu hdnghda.Tinhtoiinphin drh kip thdi
chinbxdcdoanhthubin hiig
, h c h e pp.l ' i ni n n d : y . l u .( i p r h' . . i r . ' . , , , o . 1 r - n 8o c r n r , ) v ; n r r g mr i
vi lien !iil, linhloin vi phtur:inh
dLlnggi:i
ran di liauthu.
ll,.' ! r, l ;r, r r ''

r,'l'lt.

run,lI

l l . . f r . C .o J . i c h i , l i , l - d . q l i i . ^ i i : . n

*0 hingh6..
- Pltuoneth'ic tiar lhrt hiDgh6i
Bln bu6nhlng h6a;Ln vi€cbnnlnne chocricddnvi tluongm4ikh6clrtc brn
clrodonvi sdnxuAtdatiaprocsin xuir.
d-o o on )J_ghoJqr- {}o. H-r j rr , ve -1.p kro c-- doJnhnghirproi mdi ru-r
bdr.Hirg l,i1 drcc ,lo"rl ndh.:t !i. o .l'o

"l,d.h

dJr.ehol]ckhd.hh"ogco ni r$1

taikhocta doanh
nChiop.

BiD bu6nvin chuyanrhing:Ila,,r!h6anu, r;i ntiin druyaddAnnSddinlr ni
qu nhapkhool. do.ithnehiep.
khonglhOng

l hi a n hl h u y
GVHI):Ngulenth


Tidng 2

Bdnle hdngh6a:Tronglrudrg hgpndy bdnhanethudngthu tien nlt, h,ng h6a
xuilgiaochoktnchvnti€uthutidncung
rhoidiah.Dotuhrhuxdcdinhngayktrigiao
chokhachhdng.
, K6 lodr dornhthu bnnhnne:Doanhth! bi:nhing vi cungcip dicb'u cna
aoJnn
h g h e rp, o n tI n u rN j 1 , . . .r1o , , . . n "L o I l o n l i n x u . i (Li n h( l o r nI r i r r c ! 1 0
, F " . h r n gB
: - n( i c ; n p ) i f l o oJ . r , l . i s h i , - % r r u i r r d\ a b $ h i n gh o dm u a
. c L - J . i t J : . h ' ( r ' l h r c ] | i i . r c - c . u n . " r i ( J . i r l l - \ u _ r o n er ' i l I . o r cn h : i u
ki k€ to6nnhucunecapdichv!, vin tii, dtrlicb,choriu€ idi snn.lheophuong
thrtc
hoatdons.doanh
thubelddngsilndiuld.
EiaukieDeli nhAndo.nhrhu:Do.nhthu D i6nsc6clqi ich nd dolnl nghieplhu
duocIrongki k€loin, phit sinbcic hoit dnnesir xualki.h doanhrh6ngthtrf'nsola
g6pphenBm tdrgldn drnsdhtu.
dodnh
DghiCp,
D o f \ r h ub ; nh i n eJ u o cr h . r - . . r . l ; n r r , u ,


"J,.;-tai;Ltii-:aud;y:
D o r n hI n ' . , 1 . : .ri .; n , , - . , ' : r . . r , : r o \ . . l o :: c l .g - , l i i n v o .\ d n s d1 . t , ., 1 n

phiinhdngh6a.cho
ngui'imu..
+ Doanhtl kh6ngcdn.luyo,r
niD rin quir li hirngh6anhr ngvi'isdhiruhinghia
hoicquyankiomsodthdnsh6a.
+Doanhlhuduoc
x,:cdinhluongdi,ichiccrin.
' X J ! d i n h , l u o c . ri p h | d . . l B i - i : . g r o d i c hb - n l o r g .

Chms& !:t.hrns:H6a<1orGTGT,phiiu rrir kho,btlocio bin hdns,sidynoptian
tu)nh1( luan.h !in: Khi .6 dor dir hin-qciri khich hing k6 toin ti6n hrnh llip h6d
h , I n u q l u ur . r o o r\ r i h o rJ o n ,p f o r ! l - r o J ! - r o r cp h o n E
t ; r ! ; - r n ). . ( o
Lien2rCiaochokhachhlng
Lianir Chuyen
chophirg kebin.

C!HD:Ngu)\:T
n h l T h . L nThh y

S V I H N A o T h i I h l yl r a n g


.

Dbng$di k: todn Ep pbi6uxuit kno,kl6ch hdngsn dulg ten 2 h6adm vd

phi6uxuritkho tqi kho nhin hdng,cdnct h6adm k6 to6nb6nhanggrii bdngke bdn

.

\ i p t d n gk dL o . nd 6e h i s 6\ a h , c h o : i i
hdng
Taikhodn$:.darg:
TK 5l l : ' Doanhthub6nhingvi cungcip dichv!"
TK 5I I cd4 tdikloanc6p2:
TK 5l I l: Doanhthub6nhAngb6a
phan
TK 5112:Doanhthub6nthAnh
TK 5ll3: Dornhthucungcip dich!!
TK 5114:Dosnhthutrdc,ip,tlqgid.
+Bonnq:
.

Thut lcu rh! dlt biot holc dru6xufu krdu vi thu6GTGT tinh L\€0phroiS

phiiprrvc liap phdinOpftd doanh1bubilnhing thucta cnadoanhnghi€plrongk'.
.
.
,

.

KhoidCiimgidhdngb6n.
T r i c i 6 h d nbgd n b l i t ul a i -

.


Khoilnchiotkhaulhuongnai.

.

Kai chuiandoanhthu bdnhdig Lbu;nsmgTK 911da xdcdlnbk6tqui kiill

+Bedc6:
.

Doanhthu b6nsin phin, hing h6avn cungcdpdichvu cnsdoanhnghieptrong

k' hdcbro:in
Tdikhodn5I I kh6ngc6s6du .
C.ic khoiin gidnt tri .lodah h u:

chidr khiu rhuongn,ri. I i .\oJnoorn\ nLhiil,bangi6,ng,t nidn y;r cho
kh6chhansmuahdngvdi kh6i luqngldn.
Katcauldikho,inniy nhusau:
S6chiarkhdulhuongm?i dach5pnhanrhrnhtotu chokhdchhdng
'.

Bencol

'

K6 ahurAntoin bOs6 chi6tkhAudu,rngn4i sanet,ii klodn "Dooh thu banhlng vd
thutluin cia k' hqchtodn.
cunecip dichv\i" daxic dinhdoanh
uvHU: Nguyen

rnt Inrm Lnuy

SVIH: NgdThiThdyTrdg


.

thudngnai, kn6ngc6sOducudikj.
TK 521-Chiolkheu
I K t 2 . - C l - i ; kr h j l h r h 8 n a i c dL : i k h , n , i - 2 .

.

IK 52ll-chi6tkh:iuhilnghoa:lhdn,inhtodnbOs6tianchidtkhiiuthumgmei(linh
ren kh6iluqnshingh6. bdnra)choneuoiDualhd,rh!hen.
TK 5212-chiakh;urhiuhphim:Phd,r6,nrroi,nbds6lian.hi6tkhAuthuonsn4i tinh
r ' ; i k . ; , u o . g ' i np h j r nd " f j , ' , , r l ' J . t ri , ' . i' r r - ,n p h i . n
TK 5213-chidl
kh,udichvu:Phininh toiDbns6lianchiAkh6!lhuonsnr.itinhlren
vu diicuDgcap
chongudinruadich!u.
kh6iluqnsdich
Trinhlrhachlodni
lhiin anhchielkhauthuone.rnithycte thtilsinhlrongkj.ghi:
NqTK 521-Chi&
khaulhuongnrii
NqTK 33ll-ThuaGTGTduqckhauru
nrit,dengLiinginhdng.
CdTK 111,TK Ll2...Tien
Cu6ikj k6tchu]ans6liin chii khd!rliuonemni.li chiiplhtrinchongudimuasang

dikhoiDdoanhthu.ghi:
\ . l K ) . D o c n l . l hbul r , i ' J \ . . r n -! . . p . 1 . .\1r'
C6lK52l-ChiAkhAu$uongmi.
C i i n rs i nh i r s b r n l . ( , o - r g i . r t r uc l . or - u o , ' . u 1d o, i n b al r r m d rp h :,

,
''.r;

, J . . ch 1 u. ri h : : u
l o J l c m c l . : ll u o r ' g . . ror- J c r c l n

nghiepdaxdcdlnh
Giiitrih,in8bin birri:il.i:li kh6iluoDgsiD
thiD, hingh6adoanh
tieuthunhungbikhidr hdngtd ldivii rn ch6itlnnhtodndoviph4mcilcdieukiCndi
loai.
cank6llrcnehqpdangkinhkdrnhukddrphachiit,saiqly cich,ch,:ing
Dodnrthoharn-qbin
bilrd lai=s6[d.ghnng btu bi lri{Don gi6dashit €nh6. don.
Cr,i,s t) r,i.l,rg: Biei bdn c nhilnhirg biinbi lri lai. bieDbdnx,]cnhin
rng6ckhlc.
gii,mgi6hdneb6n,phi;uchi,giil bionq,ciicch0ns
Trinhtt lt,tr chu-anchmet ) llienbin xiicnhinhingbtinbilri laihoicbjen
b . : n \ . c n . , \ . r l D i g i i , , g . i . r . . l f r , t l . 1 K ( ' o r h K i . . , d o J n h . s " LJ, lu, . , r
khdchhing (nautd bilg dannio. lhu khocln c,i phiaunhip kho dhip l.i hdng.
( oJ, r; odncarn(]r"o.n
.L;i ,sir o .i"Iu,., ri, oc:oLar|'ff^
c h n n g r n g chhi t n g t i r e h i s 0 ! d s h i v i o s 6 c i ,i c r i i k h o i r .
Tii khaArsi.r.rng'tK532t'Giiiineii hirrgbin'



.

Benns: C6ckhoAn
Sidmsii,fi chliplluanchoneudinuahing.
tornb6s6gidmsidhingb6nsangtaikhoan5l l- Doanhthuhans
Bedc6:K6tchuyan
Tiikhod 532khongc6sddudrukt
.'
Chi phin dnhviLotii khoan532 GiAngii hin8 biin"ctickhoAngiin 1rt do vi€c
chip rhuineiirn gi6 ngoii h6adon,uc ln saukhi da phir hinh h6adm bdnhtng
KIOngphaniinhvaoti khodns32s6eirn gii daduqc 8ii tet hnadd b6nhdngv'
daduqclrirvdotonglri gi6bdnthi kenh6adon
Ttinh4t hqchlannl
daban,k'
C5ncLtvaochingtu chiPrbuilnCiin siii chokhichhingva s6ltqnghiLng
lodnph,innnhl
Nq TK 532-Gidnr
si6hilngbdn
c6 TK lll. TKl12- s6 tiangi:in gidua Lri.ho khiichhdng(niiumuakhdch
hingdi lbanhloin ti€nhd!e)
C6TK l3l -Chi giAmrq Phii Lhuk|6chhidg (niu khi nua khiichhrngchua

.

lhlih rodnfiarrhing)
Cu6iki k6r chuyantoin bOkhodngiiin gi6 hing b6ndi phdtsinh1rcngki eng
rin
l r ' l I d ar ' cd ,r hd o r \ r l ' uo n h i c
"

Ng TK 5l l-Doanhlh! bdnhing
C6TK 532rline bdnbi lri lai
'lnnh

tu h?chtorin:

donGTGT)
+ Bdnhangftotrgilndng:katodnhrchtoin ei6b,tu:(H6a
, K l 3 l _ T ; n g i 6t h a ntho l n
N q T K I 1 1T, K I 1 2 T
COlK5l l_ Cii bin chuattud
c6TKll3l'ThudvATdiura
D d n s r h o i c rcnu p h i dxuu i t k h ok i l o i [ s h i g i a! 6 nh a n g b i d :
No TK632-Gidv6Dhllngbdn

.

C 6T K l 5 5 T
, K l 5 6 _G i dx o t k h o
+ Biin hing chualhu tiin ft nq rrtr,tchin .luqcbudngchiatkhiu thanhtodn:
Khi bin hingchu!ltu lienkeroiinghi:(Citibin )
Nq lKl3l- TOngs6tienphiilhu kh6.hhidg
C V H DN: e u y i nI h LT h r n hT ' i v

S ' v T HN: g OI i i T h n y T d n e


C6 TK511-Gi6 b6Dchudlhu6

c6 TK3331-Thu6vAT diu !a

Dbngthdi cln ct ?hiaux tl kho k6totu ghi 8i6v6n lrangb,in:
Nq TK632-cirv6n hdneb5d
c6TK155.TKl56-ciii xuil kho
Ng TKI I t, TK1l2- 56ii€nthuduqc
NqTK 635-Chiotkhnulbanhtoiin
C6TKl31. Cia'nnq
+ Hdngbo bi tlalai saud6lhi ltitchloiin:
'IXl3 -ToDggil ihanhtodn
I
NdTK1I l, TKl 12,
C6TK5l l- Gidbdnchuadru6
C6TK333I - ftue VAT dau.a
Ding thoictncf phiauxuirkhokatotughisiav6nhdngbdnl
Nq TK632-Gi6v6nhdngban
c6 TKi55.TKl56-Gidx!fu kho
No TK53l-hangbdnbi1rafi
Nq TK333l'ThuavAT
C 6 T K l l l - T n l a n c h ok h d chhi n 8
+ B6nhiLngsaud6 duscgian gi6
Ng TK532'Gidm
eiehangbin
vAT
NdTK3331-Tlui5
Cd'TKlll- 56lan Siimgi6chokh6chhdng
r.1.2 K6 to6n clri phi bin l'ing vn chi phi qunnlidonnh nghiep
Ki rodnchi phr bd1hcngll lodnba c"c chi phi nhdrsin} liin quandanqud
trinhb6ns,inpham.hdngh6avacungctp dich!lt.
NOidunschiphibin hins baogi'r cticy6u6 u',
- Chi phi nhanvien bdnhdrs: IiLro,inbd c6ckho:inli luonslhii 1rachonhen
di lie!

vier b5nhen8,nhanvi€nd6ngg6i.bio qulinsin phin. hing h6a.vanchuvdn
rhtr vd cAckhoid lrich lheoluong(Khoin trich BtlllJ, Br'vT, KHCD)

CVHD:NguyanThi ThanhThnt

SVTH:Ng6Thi Thilv Tr@g


Chiphi vil lie!, baobi: Li cdckhoinchi phi va vit lieu.baobi ddd6neg6i,
bdoquin siinphim,vir leu dungdasnadlni TSCDdirnglrongqM trinhbin hing,
'

sinpfin hdngh6a
nsurenliCuchovanchuyan
' Chiphi dungcltdddnnSr
Li chiphivac6ngduns.dunecE dadnngdoluons,
, n hr o - r , l n "\ i ( o \ l l L b J' n . n i \ r " ; r : ; r J i L l r (
- ChiphikhiiuhaoTSCD:Daph\rcvn choqui lrl r riiu lhlt sdnphiD, hdngl6a
v,lcungc^pdichvu nhunhiikho,cta hdng,lltvon8li6nvitnchuve!.bocdd
- Chi phibiiohinh sdnpl;n: Ld ciickho,lnchiphi botu dasnachta,bio hdnh
sAnphi;, bio hi,nhhingl6alrongrhi'igianbdoh,inh( Rienechipli bdohanhc6ng
lrirh xnyla! duqchachtoii vio rdikhoin627)
' Chipti dichv\rDsoni:ll cdckhoi,rchiphidichvn nu.ngoii phucvtrchoqud
lr).h liou rlu siinsid phin. hing h6a,dlch!!, nhu: Chi phi thuolii snn,tlluoUro.
rhueb6nbii, thueb6cdnvir chu'en.Lienhor hi,ng,dl)il!.
- Cli phibinglid,rklrcr Li cdckhornchiphidng denphdtsin! kodgqudt h
rieulh\tsin ph;o. hing hir !a,oLngcip dichvu nin nsoirichiphi ka rrenrChiphi
cio gii''irhieusinphin,hiingh6a.
dapkhich,chiphiquiLng
Ngoii ra ri,l lio hoat.ling sin xrii kinhdoorh!n vauciu quin ly cta tringnein.

Itn-qdd vi mdldikho,in641" Chiphibinldng"c6lbomi' drannot s0noidungchi
c/rrig /,i vi d,,a: Dinglhdh rotutliar ludns,Di.g linhtrichruduhaoTSCDIIda
dor c l C l, h6! donbin hing,phi6uxui klio.h6addr GTGT.rli6u chi.eiiv b5ond
Tinh tu htanchurinchtAtEtl}:II;ng ryi,! ch0ngln g6cdddctip hqp1aiPhdngk6
bdngt6ig hoPclrnngln eic .lddtqc kielnl€ k' roin
loin,cin cn clringtu gic l]oi1c
lapchfng1nehi si. Rienecbnigln Liin nrit duqcghi lno s; lhat ki qdt da lip
1K641"Chirhi bln hd'rs'
Taikhoinsi .ltLns:
lhvctaphiLsiDhtronsk!
o Taphqpchiphibinha,ne
o CdckhointhisiiLnrdrilhibiin hi'ng
CVHD:Nsuyinnri ThanhlhnY

S V T HN A o T h i T n iIyr i n e


K6l chuyanchi phi b6nhdnglrongkt vdobOnnq TK 9ll dax6cdinh
o
kdtquAki.h doanhhoactiLikhodn1422" chiphl chdk€tchuvCn"
-

6 4 1 k l 6 n g c 6 sd6ud a uk i
Taiklodn
Tnikhoin 641duqcmd chi ti61thcolitrg noi dungchi phi tuoig ring vii cectAikloAn
TK 641I : Chiphinhanvienb6nhlng
TK6412:Chiphival[€u baobi
TK641l Chiphi dttngcud6din8.
T K 6 4 1 4 : C h i pkhhi a uh a od i s i d c dd i n h
TK64l5:Chiphibaohdnhsanlhin

TK 6417:ChiphidicDvu nuangodi
TK 6418:Chiphibdngdenkhdc.
Trinhtu hqchtoin:
- D6i vdi lumg lra cho nhanvien bdnling cin c! vao bing ph6nb6 ludg dd
tinhludng,kdtodnthi:
NqTK64ll: ChiPhinhanvienbin hing
C6TK334r?haiGc6ng.h6nvied"

,

C6TKSI8r?hai1rdkh6c"
- Xuit vAtlieuphu,c6neq,, dungcudnnechobdnhangcdnot lhicu xuatkho
k6to6nghi;
N q T K 6 4 1 2 : c h i p l r i vl iaelub l o b i
C6TKl52r'Nguytuvai lio!"
C6TKl53r'C6ngcudungc!"
- Tlich chi phl trAtuOc .ho bOphar b5nhang,k6biD ghi:
NqTKl42-TOng8idlrixualkho
gii tri nClyonv41lieu,k6todnghil
CoTK152-Tang
tienkhdc
NqTK64l8:ChiPhibdng
, K33I
c 0 1 K l I 1 . T K I 1 2T
.

cu6i ki kin} doanhk6 todnlong hap chi phi b6nhing vd phanb6 chotnng lo?i s'n
phimhdnsh6avn ka1chuyads.ngTK 9l I daxdcdinhk6t qul kinhdooh, k6 rodn
Chi,
CVHD:Nguy6nThi Than! Thny


SVTH:Ng6Thi ThnyTmng


Nq TKgl I : Xdc.linh kat qui kinl doanh
c o T K 6 4 l :C h i p h i b i nh d n g
bii
NhrDgddnvi c6kh6iluqnerdnkhocu6iki ldnhm lhi cu6ik' kd todnphdiphen
lai tong khovi hdngddbin lheoc6ngthuc:
chiphiblnhingchohanecOrr
( 1ip\iDl.in
b6chohrng =

. h ' p l p l t r .$ . 1 . o
hingiankh.

Trigiahing cdn

, n nl:p 'Jrb6

:

fffiliiht.nakn
+ Trieialins can

diuk'

x

Tri 8idbdncdnlqi


hinscd'nlai

nhoitonski

b6diohingr6nkhocu6iki. katoinghi:
s6rianchiphiphen
NdTKl42-Chilli rA tnroc
C 6 T K 6 4 L ' C hpi h ib d n h i i , r g

katodnghil
s6tianphan
bdchoha,ngbi:n,
NdTKgll-Xdcdinhkalquikirhdo.nh
CdTK6,1l' Chiphibii! hdng
Chi phi quin li dornh ngliepli todnbOchi Dhili€n quard6nho?tdOngqudnly
quin li hdnbchinhvi quiiiIt diiu hdnhchungci,rtoandolnhngbiep
kinhdoanh,
l r ( o q u )d i l - r ' u . l , J d oh - 1 ,l ,. i n h ' i f l , . t , r n i o o - n hl y d o d r hl E \ i L Pr i i r h ; n h
- Chiphiquiilinharrvieng6n:Tianluong.ph! ci! phii tii chobar gidnrd6c,
nhinvienc6cthd.g b.n cla doalhnghief!i ktoin lrhl BHXII,BIIYT,Kl'cD trcn
lilhco li1! quydinh.
lianluqnsnhi,nviOnqudn
- Chiphi vi1 liOuqurLn
lt: lri gidthucta cAcloaivilt li€u,nhienliQuxuft dnng
chohoatdiig quiLnl)i cia banrnnn d6c viLcacphdnCbanngbiepvu cta dodn)
nghidp,
choviecsnachnilSCD dirgchunsdrodoaihnghi+p.
- Chi phi daidnngvin phang:Chi phi dungcu. dOdirngvln phdngdnngcho
cdngl6cqutuli chungchododnrnghiCp.

' Chi phi khiu h.o ISCD : Khiu haonhnnglii sin c6 di r dnngcbungcho
dodnrnghiapnhuvinphonglin!iac,kholirng...
' Tbua,phi.lQthi: Clc khoindNonhudruenha,
dii, thu€monbdi..
- Chiphidu phdngr
ph,iilhukh6ddi.dqphdngphii td
khoilnILhhlip dqpha'ng
linhvdochiphisid xu,1kinhdoanh.
CVHD NsulenThi llmll'fhny

SVTH:Ng6'llriTliy Tmng


- Chi phi muaneoii:Cdckhoinchi vi dichvu nua neodiphrr vo chunelodn
nghiepnhutiandiennudc,thuelrisanc6dinh
doanh
- Chi phi bing d€nkldc: C6. kLoinchi khdcbing li€n ngoiiic6ckhoAndd ke
phi.chidiot4ocdnb0vaciickho,nchi
chic6ngl6c
ftn. ntdchihoiDshi,ridpkh6ch,
Chtins tti Ni .runs:Batngthannlo,in liin ]vdng,birg lricb khiu haotdi sin c6 dinh.
h6adm b6r hdng,phi6uxu,ituro. h6adonG-IGl, phieudri, giAvbAo!q cirangin
Ttiih tt! ttd chulin chlnE i:
p chung1ns6cddocrip hqptaiphbngkdtodn,cin ct chnng
Hingnsiy k6ro6ntlp hd.
ln g6choicbdngt6ngho! chnngdrliiD miil,l(dcghivdosOnhit ki quysaud6phai
kamlheoeiiy qui datp chnnsrn this6.
-lx642r'Chiphiquinli domhnghiaP"
Ttiphq! chiphiquiinry doanhnshi€p


r'

C d ,l l , J i nd J o cr r i l , J - i r ' : , n . h r , . 1 ' , : n l i r n i u , o '
ql I di
K i r . f - ) ( n c h in h ' , 1 ' , r vn o o . . . 1n .s \ , , pr , o n sk i \ " o r " i ( n d D r { ' l r
J . n hk i r q u r < i _ hd o , r l ' l ' . . o i n , . q r r l h o i n I K l 4 2 1 1 h i p h r, h d ( i r

Tdikhoin642khonsc6sOducuoikt.
Tiikhoin 642duqcmdchilii thcoOngnaidungchiti;r theoltng chipbirumgftng
v d i c d lci i k h o i nc i p 2 :
phiquin1, do.nhrehiep
TK 6421-Chi
T K 6 4 2 2 ' C h i p lvi i l l i e uq u i nI t
dunscud6dnrg!i,nrhong
TK 6423-Chi
phikhSnhaomdntdisancii dinh
TK 6,r21'Chi
TK 642!Thu6,thi. le phi
phid{ phong
TK 6426'Chi
phidich!u nSodi
TK 6427-Chi
'fhi
GVHD:Nguyen Tlr$h ThuY

SVTII: Ngi l]li TnnyTrang


phikhic brngiien.
TK 6428-Chi

Trinh4. h.lch|aA":
Khi ri.h luongchonhaElienquinli, kaloiind$ vdobangluong,kebanghi:
Nq TK642l-CbiphiquinIi doanhnghiEp
cdngnlin lion
c6 TK334-PIeit|a
lrekhic
CoTK338_Phii
\ L t r c J n t! , d u n g . ua l n t . h o q , . : nl i c c u r , , i , \ ' i l l o :
Chipbiv& liouquanli
NqTK6422,(TK6423), K l 5 3 i N g n y e! tnul i e u
C 6T K l 5 2 T
liichchiphilfurftdc chobi phenbrd h,ingki:toanehi;
NqTKl,l2-Tinstd gi, xuil kho
l.igii nguya!viirlietl
C6TKl52-Tdng
C6TKl53'Tdnetrigi, cnngctrxuatkho
KhoAd
ldD udc rinhdu phdngeiin eii h,lngr;n kho.dtrpldngnq kI6 ddi.k€ lorn
phi duplrnns
NqTK6126'Chi
,

c6 TKl39
C oT K l i 9
1.li K6 toin doanhthu ho4tdons tni c[inh vn chi phi tni chinh
'thu
nhdphoatding tii chinhld ceckho,inthu 1t linh vtc hoat dongtdi chinhcna
dornhnehi€pbaogid:
-TiaDlii: Lii cho!ay, ldi tiadgrii,liibin hiLngrr,ichaD,lrdg6p,diu tu,lr6i
hudg doDuahinSh6a,dichvu.hicho

phidu.linphiau.Chidlkhiuthanhlo,n dLllJc
ihuelii chinh....
nhin
'Thu nhatrn thoetdichiDh
chong(dikhdcsndlDgBi s:in(brngs6ngche'
quyaD
tiiceii,phinnarDnliiy!ilinh )
hi€uthuongn!i, ba,n
- Cntric,lqinhuindtocchir

..

- ThunhipvahoaldOngdi! ru nua,bdnchtngl|ho,nngit han,dAihm
- Thunhap
diu id ldric
vehoatdonc
- ChenhlEchldidobin nSori10.khoarliichenhlochlisid ngo.ite
nhuFs!6n
ChAnrlechlii chuYan

ThiTnanh
Thny
cvHD:Ncuyan

SVTH:
NgoTbiTbnyTnng


sti rttnc. CiAybAodli. ng,inhinc, lr6i phi6u
TrinhU hah ch rin: vio cu6ithdngnginhdnggii giliybdoc6 chophddgk6 tord

nci,rhilngk6loa. ghi nhanc6ckhoinlai tu tian
cdngty. cdnct vio giiy bdocncrlLa
chtins

.

c u r v a o c r u nt ueE h sr o v cs op n ur N r L r .
Tdikhonn515'DolDhlhuhoatdonglaLichinhdoanhthuhoaldnngtli chinhthuinMngTK9ll
Bar Dd:Ka chuyan
ROrc6:Doanhthuhootding tli chnnrlhiir sinhlrongki
Tiiik-hodn
5I 5 khiingc6sOdt darki.
Tinh tu hachbtir: Phnnnnhtodh thuc6 tLtc,lqi Dhu:]ndudcchi. ph6tsinhtrongkt
tn hoatdOngg6pv6nli6ndoa,nrl
ChiphirdichinhbaogOmcdckhonnchirhi holiccdckhoAr16liaDquand;n cdchoet
dODg
diu ru rii chi.[ chi phi clo vay viin,chi phi g6pv6r lien doanh,16chuydn
nhRtngchLing
klro6nnein hm, chophigiro dichbdnchnngkhoin,..khoAn
hp vA
hodnnhip dn phdnggiin giddiu ru chrlnglhoin, diu tu kh6c,khoin 16vd ch€nh
ldchli gi6ngoaitevnbin ngo.i10,..
TK 635 'chi phirii clirh" ketcliutdiklnin niy nht sau:
Tii khoinsridunC:
,

B C nn q :
Cic khoinchiphiclaloaldongli,i chinh
diu ld Dginhan:
l3 dorhnh It cdckho.nr

C6ckhoiLn
'

chenh
Cic kloitr 16va chenhlCchIi eii ngo0ilOphit snnllhtrcta trongk' vaL
lechtigi6 dodinh8ialais6du cuoik' ci,dcrc kho,lnphiilhu ddih4nvdphiLilndii
hnnh.n c6g6cneoaite
t€:
Khonn16lhtit sinhkhi bdnngor-i
Duplndegiiimgii dautu chrj'ngkhoin:
- Chiphiddtchura,rnh(org,choth!6cosdhqdngddocxdcdinhB tieullu
B O rc 6 :
Hodnnhi! dtrphbnggidnrcii ditrru chtngkhoin:
- cu6iki ka to'tnk;t chuyan
roin bochirhi tirichinhvdc6ckhodn16phnsinh
..

lrcneki dax,c dinhk6tqndhortding kint doanh.
Tlikhoin 635" ChiphiLiichinh"khongc6s0dudiu ky.
Katodnnrots6nghiepvr kid,16chny;u
GVHD:r'gnyanThi ThanhThny

SVTII:NgOThi Thilv'frans


.

diu tLrliichinhph6tsinh;
Phdn:inhchiphihoic cackloin16vahoaLdOng
N q T K 6 3 5C h i p h i t a i c h i n h '


,

, K 1 4 l , 1 K 1 2T1K
. l 2 8T
, K222,...
c 6 T K II l . T K I 1 2 T
Lailianvar lravaph,iiltl, ghi:
Nq TK635"Cbiphitiii chinh"
. K 3 4 lT
. K 3 ll , T K 3 3 5 , . . .
c 6 T K I I L ,T K I 1 2 T
Tri si6v6ndiu tu britdongsir.ldb6r
N g T K 6 3 5C' h ip h i l i i c h i n h
c 6 T K 2 i 8 : D i u t ud d ih i n k h r c
- C u 6 i k t k 6 rc h u y atno i n b Oc h ip h i n o a t d 6 n g l , i c h l n l s a n g T K 9 l l d a x a c
dinhkd quAkinbdoanh:
NqTK9l l'"Xiic dinhkdtqui kiDhdoanh"
C 6 T K 6 l 5 ' C hpi h i l d ci h i ' n i
1 . 1 . 4K 6 t o n nt h u n h i p k h i c v i r c l i p h i k h : i c
baogam:
ThunhipkhrccLiado.nhndriqp

.

It liisin c6dinh
Thunhdpli' nhuc'Dg
bnn,lhanh
l u - r i ; I J u n Lp h x t J oL h - c lh. c n gv j p l ,r n - " t , 1 ; 1 g
-lhu

clc khoinnqkh6doidi !i li xd. sd:
cic khoinrhudduqcnsdnsichnhi ntdc hoinllir
tianltrdg cn. khlchhaure
lienquadantieuthuhdngh6a,sdn phdn.
Cic kho,Ln
' i , \ v Jk n 6 n 8 r i nr o
h n gd o i ' l ,r - ' 1 r .
".
'
Th! nlap qui biau,quiLl.ng bing tien,hienvatcnacrc iil chtc,cdnhanqng
chodo.nhnghiep.
cialhiing nid rtudcbib6s61laybnquenghi
CickhoinlhtrnhApkhh doanh
sdk6rodn.
ndmnaymoilltiit hienr...
-ll
. K
li.l\or'5r JlnST
".hu,l fll,ic
-

..

56 rhu6G]GT plii nO!(nauc6)tinhrheolhumg phip 14!ctiCpd6i vdi cic
khoinlhu nhapthdc( n6uc6) d cic doanhnehiepnopthu6tinhtheophudg phip
n6pfiua thcophuongphip truc d6!.

CVHD:Ngu,€n l hi ThanhTnny

SVTII: Ng6ThiThuyliang



cic khoinlhu nhapkhtictong ki sangTK 911 xic dinh
Cu6ikt k6tchul,an
k6tqui kinhdoarh"
,

Benc6:
C . $ o : n i r u n h i r l l , r Jp h - r' i n hn o . el i
lKTll
I h u r l ' i p k n . cl l . o g . i i ' u r - L

j

Chirs /,i 'i dua: Bienbrinnhudg ban,rhanhli tii si,dc6 di.h, Gi6vbro c6 cia
neanhing,phi6uthu.phi6unhipkho.
hnth U luanchtyin .hthtgt i: Iling ngiy cic chrlnsln pl t sinhduqctaphqptai
p l , i o gk i r o - nJ : n i ' l J " '

l n l r, l o c r c ' u c h ir i i l 6 l 6 n e
. , gr u \ i h . h ' 'r " . np n : i d

hatc6liadqu!n.
T K8 l l ' ' C h i p h i k h i c :
Bin NqrCdcktoin chiphikhiicphfrsnnr
BenC6:Cu;iki katoiDk6rchly&rloi,r bi ciickhoinchilhi khiicphit snnrlrcngki
ene TK 9l I " xic dinhkatquAkinhdo.nh.
ca. nshiAp4J chtirit:
Khi cic khoinchi phi kh,icptft sinh,rhu chi khic fhtrct6ntltit dosip tui.o lrong
chdy.!0...).

kinhdolnh(ba! lur,hdahoan,

.

N q T K 8l j C b i p h i k h 6 c l
, Kl4l,...
c 6 T K I I l , T K I 1 2T
fhrogth-nLJ ,oJ),'gh.ir\-nlit"';o:- r, llJ

i r'coJilh

Thunhrmgbiin,llunhly tiisin c6dinh
N q T K II I , T K I 1 2T
, Kl3l
Ci TKTl I'Thunhipkhic
CdTK333lthueGI G'l daura
lhin dnhDhan8idricdn laicia Gi sin c6dinhvichigitm tiLisin cddinh.ldnhuqng
' . r ' ., l - r r l i r . i ' : i - c : J . , ' hd r . , gr r o r lr n \ ; L n hd o i n h .
No TK2l4-Klauhaotii sh cndinh
N qT K 8 1 I j C h i p h i k h i i c :
.

c d T K 2 l l r i i i s , i nc 6 d i i hh n uh i r
. h i P h r c l " , o . r , l s c I ' h u{ , ; L \ r r hl i r c i ' I r " d : n h
NoTK8l lr' Cbiphikhiic:
C \ ' l l D N S u ) a Ln l , it h t r n h T h u v

SVTII:NgOThil nnyTi.ng



NqTKlllj

ThueCTGTdauvio"

c 6 T K l l l . T K I 1 2T
, KI4L
1 . 1 . 5K €t o d nt h t r e r l uD h i Dd o r n l n g h i a p
nha!doanhn8hicp
ldlirc chiphithd lhunhiPhienhsh vdlhualru
Chiphirhudlhu
$Ap hoenhi( ho.crhunhiprhu6thunhaphienhinhvi lhu nhAplhuethunhephoin
l!i) Khix6cdinhthunhlphoic16cnanot k'.
t , i r l t , d , t , i \ t . , n tr', n hr h u e\ J r ' f , l u i \ u - , J o l o x n h n e h : i rk. i o d i \ j d r r s
ldi khodr1334r'Thualhunhip doanhnshiep( TK Diudvocd6i ten$ TK-Thlelai
fliO!i tdikhoin42ljldi.huin chuaplllnth6i'
tsCn
ns:SOlhlo thunhnpdo.ihnghie!di noplio NSNN
lrn vio s6fiu6 phdinip.
s6lhla lhunhdpdoalhnghie!(ludcnriangi,:i,n
56chenhl€chgitas6liDrnOpldnhonsdrhiinoplbrc L6ftcoq!ya1to6tr.
phiitrOp.
Tnikhoinniy c6ihCc6siiduno
B€nc6:GhisOthuethunhipdodnhnghiop
.

inh s6ttuarlntnlapdo.|h lehiepcanphiin6!.
56duC6rPhd,r

. 56dtrNdr l,hiniinhsi rudrhunha!doanh
nshi€pnoplhin choNSNN.

L , I n l . . : cph i ur h, F n . ' n l ,L , l ' u c. . r . r 'h : t h : L o t l i . , i n, l u r ' d ; n I n un h i p( h i u
rhu6.
nr6ngb:iolhua.phiduchi.
chrngtu snTrkh !1.luat,chtuirtCu6i ninrciincnrh6ngbio rlud katoddtinhrbu6lhunhipphii
doaihnghiep"
Taikhaan
ei dvng:TK 82l- Ihudrhunhil,p
sidrIrcnCn.lnr.
Chiphirlu6thunhapdornhnghi€pptat
- Thuarhunhip doatrh
nehiepcnacdclan lrudcphii nopbd sungdophdthien
$isar kh6ngtong,vauola cdcniN trt{tcduqcgllitlingchiphilhu6ftu nhapdoanh
nghi€p
hiEnhdnhcn! irnhicn tai.
- ( t i p h , r l n i r N D \ l t rr ' ' L i p l .. r . , ' l '. o n gn . . r rnn v i i c s h in l n , \ u ; I N D \
hodnlni ddochoin lai phii tnl( lijLs6ch€nhl.;chgin! thui lhni TNDNhonnki lhit
sinhrrorgnim linhd fiuJ TNDNhoanlaiphditii dr,tchoinlailro.g ndrn)

l hny
CVHD:Nsuyan
TniThanh

S \ l H N g d T h i T h i r y Tr Jr


- Chi Dba,rchi phi ftu6 rhunhip doanhnghiephoanl4i( s6chenhlecheiia tAi
sin rhuathunhip hoanlli duqchodndraDtrongndmldn ldn 1disnnrhunhaphoanhi
.

phritsinhlrodgnim).
- (archu)an
. h i n hl i c l .r i t a . op h j ,. , , 1 ,b . h t i '

. o n 6 p n s i n nb e nN o

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P [ e n t i c hh o f t . l o n gk i n hd o . n h

Tli ThanhThny
CVHD:Nsnyan

Sv l Hr NE6Thi Thny lhne


Doanhthu ld mit chi ti6ud6ivdi doanhnghieploaldong sdnxuit kinh doanh.
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doanh

Thi'lI.DbThny
CVHD:Nguy6n

SvTtl:Ns6Thi ThUyTdlg


CHI'ONG 2: THUC TRANG,HIDU QUA CfA DOANH
THU TIEU TIIU VA XAC DINH KDT QUA HOAT
EONGKINH DOANH
2.r ci6ithieuvac6ngty c6plin TrirBic
2,1.1Gi,:ithigusdluqcvt c6nsty
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c6NG1Y cd I'H^NTRABic
- Tengiaodichqu6ct€|TRABACJOINTSIOCKCORPORTION

' 'Icnvi6tic:TR R,^co
- Trusdchinh:Sd216.dudngBachEdne,pludns4. Tx TfiLvinh, Tinh'fri Vinl.
- Dienlho!i:074.3855085-074.3852523
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- M i s 6r h u o : 2 1 0 0 2 6 6 3 1 0
- Tiildoin nd mi ngdnhdngl
- TonBsi conenhan!ien:166ngui'i.
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thucvir Tri Vi r dolinhCtu I-ongtich rhinhtidh\tnh LongvnTldvinh.

C \ H D :N e u ) i nT h r T h r nThh u y

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