Luận văn tốt nghiệp thực trạng công tác quản lý và sử dụng vốn ngắn hạn tại công ty Tân Cảng 128 HP - Pdf 22



 !"#
#$%&
'()*+*, /01/*2-!3*45++67+(8+9:++67+(8+&
;%(<+=>8*?
@A*BCD1EAF:++67+(8+G
HI+6B)1/J+(-K1F:++67+(8+L
@@*,+M()M+<+61A>(*,NON54PQR+6F:++67+(8+BC>+6B(S*6*A+BT*1(>1I+6BUV%(W+
!<+5+6;XXG

5+6; !Y+((Y+(B(Z1(*,+1)11([B*\N]^BON5]*+(Q>A+(1EA
1I+6BU1VM(W+!<+5+6;X5*%(D+66*A*/>8+;L_
;L@
5+6;; '^B1`NF:+]*+(Q>A+(1BU1VM(W+!<+5+6;X5*
%(D+66*A*/>8+;L_;L@
5+6;@ '^B1`NF:++67+(8+1I+6BU1VM(W+B<+5+6;X
5*%(D+66*A*/>8+;L_;L@
5+6;H a1`N:+bc+6B*d+1BU1VM(W+!<+5+6;X5*
%(D+66*A*/>8+;L_;L@
5+6;& a1`N1)1](>5+M(5*B(N1I+6BU1VM(W+!<+5+6
;X5*%(D+66*A*/>8+;L_;L@
5+6;e a1`N(3+6Bf+](>1I+6BU1VM(W+!<+5+6;X
5*%(D+66*A*/>8+;L_;L@
5+6;? a1`NB3*45++67+(8+]()11I+6BU1VM(W+!<+
5+6;X5*%(D+66*A*/>8+;L_;L@
5+6;X g)+(6*)(*,NON54PQR+6F:++67+(8+1BU1VM(W+
!<+5+6;X5*%(D+66*A*/>8+;L_;L@

g2B*^+(3+((>8B/h+645+iN`B]*+(Q>A+(.-j*Q>A+(+6(*,M/dNM(5*1k
BC>+6BAN-hB=lm+6F:++(`B/J+(*,1BV1(K1ON5+=n.4PQR+6F:+1k(*,NON5

B(*^N/lm1bx*+kM(5+)+(BY+((Y+(b*^+/h+61EAB(3+(M(„ ON)BCY+(B*\NB(R
F3i)1/J+(]^BON51N:*1|+61EA(>8B/h+645+iN`B]*+(Q>A+(
•R1/o1(+6(*\+1KN/dB3*+6(*\+1KNFd+(u+6F`+/d=nB(NU^B1ab5+Fd
F:++67+(8+BC>+6Q>A+(+6(*,M./)+(6*)B(Z1BC8+6F:+=lN/h+61EA1I+6BU.
+\NCA+(u+6lN+(lm1/*2-1EA1I+6B)14PQR+6.+6NU\++(<+1EA1)1F`+/d4P
QR+6F:++67+(8+B8*1I+6BUgdiN`B-hB4:6*5*M()M+<+61A>(*,NON54P
QR+6F:++67+(8+
•g:*Blm+6+6(*\+1KNBY-(*2NFdF:++67+(8+B8*I+6BUVM(W+!<+
5+6;X5*%(D+6.BC\+1a4x=nB(NU^B]^B(mMFT*B(Z1B^F*,14PQR+6F:+
+67+(8+B8*1I+6BU/21k+(u+66*5*M()MM(|(mM+(c-+<+61A>(*,NON54P
QR+6F:++67+(8+
•%(la+6M()M+6(*\+1KNB(NB(wMB(I+6B*+ONAF*,1=`U4:=*,N1EA5+6
1<+/:*]^B>)+.)>1)>]^BON5(>8B/h+6]*+(Q>A+(.!(NU^B-*+(b)>1)>B3*
1(o+(.…1)1B(I+6B*+FdON5+=n(>8B/h+61EA1I+6BU]^B(mMF*,14PQR+61)1
M(la+6M()MB(:+6]\.M(<+Bo1(.Bo+(B>)+.4>4)+(/:*1(*^N.…
Nw+F•++3U1EAp-+6>3*M(W+-x/WNF3]^B=Nw+B(Y6f-@1(la+6
(la+6n=Nw+1(N+6FdF:++67+(8+F3(*,NON54PQR+6F:++67+
(8+BC>+61)1Q>A+(+6(*,M(*,++AU
(la+6;!(Z1BC8+61I+6B)1ON5+=nF34PQR+6F:++67+(8+B8*I+6BU
VM(W+!<+5+6;X5*%(D+6
(la+6@hB4:6*5*M()M+<+61A>(*,NON5BV1(K1.ON5+=nF34PQR+6
F:++67+(8+1EAI+6BUVM(W+!<+5+6;X5*%(D+6
N5+=n+<+61A>(*,NON54PQR+6F:++67+(8+=3-hBF`+/dM(K1B8M1k
=*\+ONA+/^++(*dNF`+/d.-01Q|/lm14Z(lT+6Q†+Bw+BY+(1(N/)>1EAB(WU
6*)>$,-)./$0+(l+6Q>+(u+6(8+1(^+(`B/J+(FdBCY+(/hF3
B(S*6*A++6(*\+1KN+\+1(711(7+b3*F*^B+3U1EAp-](I+6BC)+(](€*+(u+6
B(*^N4kB‡-C`B->+6+(w+/lm14Z6kMn1EA1)1B(WU1I6*)>/2=Nw+F•+1EA
p-1kB(2(>3+B(*,+(a+1z+6+(l6*sMp-(*2N4<N(a+Fd/dB3*1EA-Y+(
‡-i*+1(<+B(3+(15-a+ˆˆˆ


!C>+6+d+]*+(B^(3+6(>)./21k1)1!3*45++67+(8+Q>A+(+6(*,MM(5*
K+6BClT1-hB4:B*d++(`B/J+(/2-NA47 (>01M(5*b€CA1)1(A>M(o=A>/h+6
/2i<UQZ+6(AU1(^B8>(lFwU-j*B3*45++67+(8+1z+6+(l1)1B3*45+]()1
1EAQ>A+(+6(*,M-A+6BC>+6-Y+(-hB=lm+66*)BCJ+(`B/J+(F31kB(2b*2N(*,+
QlT*(Y+(B()*B*d+B,lm+66*)BCJB(2(*,+BC>+61)1B3*45+=lN/h+61EAQ>A+(
+6(*,M6v*=3F:++67+(8+
'()*+*,-F:++67+(8+:B*d+-3Q>A+(+6(*,MK+6BClT1/2/WNBl1(>
B3*45++67+(8+.i{BB8*-hBB(S*/*2-+(`B/J+(.4:F:+/k=3b*2N(*,+bc+6B*d+
1EAB>3+bh6*)BCJ(*,+1k1EA1)1B3*45++67+(8+1EAQ>A+(+6(*,M
g01/*2-1EAF:++67+(8+(>3+B>3+M(|(mMFT*/01/*2-Fw+/h+61EAB3*45+
+67+(8+k1([B(A-6*A-hB=W+BC>+6-hB1(N]y45+iN`B]*+(Q>A+('(*
B(A-6*AF3>ON)BCY+(45+iN`B]*+(Q>A+(1EAQ>A+(+6(*,M+kb*^+/V*(Y+(B()*
C`B+(A+((NU2+B>3+bh6*)BCJBƒ(Y+(B()*B*d+B,bA+/WNONA1)1(Y+(B()*FwB
1(`B]()1/2Cf*=8*BCxFd(Y+(B()*B*d+B,BC>+6-hB1(N]y45+iN`B]*+(Q>A+(
g*dN/k1k+6(ŠA=3+k(>3+B(3+(-hBFD+6=N<+1(NU2++6AUBC>+6-hB1(N]y
45+iN`B]*+(Q>A+(!|UB(p>M(la+6B(K1]*+(Q>A+(1EAQ>A+(+6(*,M-3F:+
+67+(8+Fw+/h+6B(p>1)1(Y+(B()*]()1+(AN
)>(+?.@A;-
!|UB(p>-R1/o1(+6(*\+1KNF3ON5+=n-31k1)11)1(M(<+=>8*!_
g<U=34:1)1(M(<+=>8*M(Vb*^+
%,&,%34560789
 R1/o1(!8>1a4x+6(*\+1KNM(la+6(lT+6.b*,+M()MB•+6B:1/h
FD+6ONAUF:++67+(8+
 %(<+=>8*
_ B(Nh1](<NQZBCu45+iN`B3+(u+6B3*45+Q>A+(+6(*,MQZBCu/24‹+
43+61N+61`M1(>45+iN`BB(p>+(N1WNB(lS+6iNU\+F3B•+6B(\-+(c-(8+1(^
1)1B(*,B(8*Q>6*)+/>8+45+iN`BFYB(*^N1)1U^NB:/WNF3>.bA>6f-
• 6NU\+FwB=*,N1(o+(.M(R
• (*\+=*,N
• I+61RQR+61R

• gWNBlB3*1(o+(+67+(8+
_gWNBl1(K+6](>)++67+(8+F31)1](>5+/WNBl+67+(8+]()1
%,&,@34ABCD
 R1/o1(‚)1/J+(+(u+6=>8*F:+1kB(2/J+(-K1(AU](I+6
 %(<+=>8*
• /J+(-K1=34:F:+B:*B(*2N1W+B(*^B+(c-/5-b5>1(>ON)BCY+(
45+iN`B]*+(Q>A+(1EAQ>A+(+6(*,MQ*t+CAB(lS+6iNU\+.=*\+BR1g<U=3=>8*
F:+-3QZAF3>/k1kB(2i)1/J+(+(N1WN1W+B(*^BB:*B(*2N
• ](I+6/J+(-K1=34:Fw+/h+6](I+6B(p>ONU=NwB.](I+61k
1a4x/2i)1/J+(+(N1WN1W+B(*^B.bA>6f-F:+bc+6B*d+F3F:+BC>+6B(A+(
B>)+
6>3*1)11)1(M(<+=>8*BC\+.BC>+6-hB4:-R1/o1(.F:++67+(8+1EA1)1
Q>A+(+6(*,M1kB(21D+/lm1M(<+=>8*B(p>1)1(Y+(B(K1]()1+(l•+1KB(p>
+6Nf+(Y+(B(3+(.1•+1KB(p>(Y+(B()*bA+/WN1EAF:+…!|UB(Nh1F3>Bƒ+6
Q>A+(+6(*,M-31)1=>8*F:++67+(8+BC\+Bf+B8*/WU/E(AU1([Bf+B8*-hB4:
=>8*M(|(mMFT*1)1/01/*2-45+iN`B]*+(Q>A+(1EAQ>A+(+6(*,M/k
)BC-DEF4GC H=..9:.+;.
_ :++67+(8+6*sM1(>1)1Q>A+(+6(*,MB*^+(3+((>8B/h+645+iN`B]*+(
Q>A+(-hB1)1(=*\+BR11k(*,NON5^NF:++67+(8+bJB(*^N(AU=N<+1(NU2+
1(w-4}(8+1(^F*,1B(Z1(*,+-NAb)+(3+6(>).=3-1(>1)1Q>A+(+6(*,M
](I+6B(2-xCh+6/lm1B(JBClS+6(AU1kB(2bJ6*)+/>8+45+iN`BQ†+/^+6*5-
4sB=aJ+(Nw+6<U5+((lx+6i`N/^+(*,NON5]*+(Q>A+(1EAQ>A+(+6(*,M
_ >/01/*2-1EAF:++67+(8+=3M(<+b:](7MBC>+6F3+6>3*Q>A+(+6(*,M.
/f+6B(S*1(s+6=8*1(N1(NU2++(A+(+\+B(I+6ONAON5+=nF34PQR+6F:++67+
(8+.1)1+(3B3*1(o+(Q>A+(+6(*,M1kB(2ON5+=nB>3+Q*,+BT*F*,11N+61`M.
45+iN`BF3M(<+M(:*1EAQ>A+(+6(*,M(o+(FYFwU.1kB(2+k*Cc+6F:++67+
(8+=3-hB1I+61RON5+=nONA+BCv+6k]*2-BCA.]*2-4>)B.M(5+)+(Bo+(1(`B
]()1(ONA+1EA(>8B/h+6B3*1(o+(B(I+6ONA/k6*sM1(>1)1+(3ON5+BCJQ>A+(
+6(*,M/)+(6*)+(u+6-0B-8+(.-0BU^NBC>+6]*+(Q>A+(+(l](5+•+6B(A+(
B>)+.BY+((Y+(=N<+1(NU2+FwBBl.(3+6(>).B*d+F:+.Bƒ/k1kB(2/lACA+(u+6

K+6F:+CA-hB1)1(B(*^N1•+1KB(Y1kB(2Q†+/^+BY+(BC8+6B(ƒA(>01B(*^NF:+
1(>ON)BCY+(45+iN`B]*+(Q>A+(^NB(*^NF:+4}Q†+/^+B(*^NFwBBl1W+B(*^B
1(>ON)BCY+(45+iN`B.1)1Q<U1(NUd+45+iN`BM(5*+6ƒ+6/21(SFwBBl.45+iN`B
1(w-B*^+/h.](I+6/5-b5>B(S*(8+6*A>(3+6/~]nFT*]()1((3+6F3+(lFwU
1kB(26<UB(*,B(8*C`B+6(*\-BCv+6Fd]*+(B^1(>Q>A+(+6(*,M0B]()1/5-
b5>4:F:+FƒA/EBC)+(BY+(BC8+6B(ƒAF:+/†+/^+QZBCuFwBBlON)+(*dN1(*M(o
=lN](>.b5>ON5+B•+6-0B]()11D+6<UCA1)1(*,+Blm+6-`B-)B.6*5-1(`B
=lm+6.(>01F:+bJK/v+6BC>+6(3+6Bf+](>.(>01bJ+6lS*]()11(*^-QR+6g2
Bo+(B>)+/lm11)1-K1F:+1W+B(*^Bb7BbNh1BAM(5*M(<+Bo1(=>8*BCƒ+(u+6b`B
(mM=ni5UCABC>+61)1ON)BCY+(1N+61`M.45+iN`BF3B*\NB(Rg*dN/k6kMM(W+
ONA+BCv+6BC>+6F*,1+<+61A>+•+64N`B1(`B=lm+645+M(„-F3(*,NON5]*+(
Q>A+(1EAQ>A+(+6(*,M
 6NU\+B711EA1I+6B)1/J+(-K1F:++67+(8+
_ *,1/J+(-K1F:++67+(8+M(5*iN`BM()BBƒB(Z1B^45+iN`B]*+(Q>A+(
1EAQ>A+(+6(*,M.-v*B(I+6B*+F31)14:=*,N1W+B(*^B/21(>F*,1Bo+(B>)+M(5*
B(:+6]\.B(NB(wMBƒBY+((Y+(F3/*dN]*,+1N+61`M.45+iN`B.B*\NB(R45+M(„-
(*,+B8*1EAQ>A+(+6(*,M'(I+6B(2)M/0B1)1/*dN]*,+F31)1Qu=*,NBƒ1)1
+6Nf+6:1](I+6M(5*1EAQ>A+(+6(*,M
_ gJ+(-K1F:+M(5*b5>/5-U\N1WN1(o+(i)1](>A(v1g5-b5>4Z1<+
/:*FT*1)1]^(>81(]()1gJ+(-K1F:+=3-hBbhM(w+1EA]^(>81(B3*1(o+(.
+kM(5*/lm1i<UQZ+6BC\+1a4xF3+(c-/)MK+61(>1)1]^(>81(]()1+(l]^
(>81(45+iN`B.]^(>81(]ŒB(NwB.]^(>81(=A>/h+6B*d+=la+6%(5*BI+BCv+6
1)1n]*^+/k+66kMBƒ1)1bhM(w+F31)11)+(<+1EAQ>A+(+6(*,M
_ gJ+(-K1M(5*4PA/V*.1wM+(wB]JMB(S*](*1k4Z=81(wN(>014Zb`B1wM
FT*BY+((Y+(B(Z1B^45+iN`B]*+(Q>A+(.-3B(I+6B*+Fd/*dN/k1kB(2/lm1
M(5+)+(Bƒ1)1bhM(w+F31)+(<++6lS*=A>/h+6BC>+6Q>A+(+6(*,M
!ƒ+(u+6+6NU\+B71/kB(YU\N1WN/:*FT*1I+6B)1/J+(-K1F:+=3M(5*
/lm1BV1(K1(mM=n./lm1BCA+6bJ1)1M(la+6B*,+B(*^BbJ(*,+/8*/2B(NB(wM.
=lN6*uF3iP=nB(I+6B*+]JMB(S*.1(o+(i)1
I,E,&AB5J


L
BV+6-K1=N<+1(NU2+F:++67+(8+]yb)>1)>
BB•=,B•+6FdB:1/h=N<+1(NU2+F:++67+(8+6*uA]y]^(>81(F3]y
b)>1)>
AN](*i)1/J+(

bc+64:=*,NB(:+6]\F3/*dN1([+(B(p>Q*dN]*,+]y
]^(>81(BAM(<+bV

1(>1)1](<NQZBCu45+iN`B.45+iN`B.=lNB(I+6F34AN/k
=8*M(<+bVBCZ1B*^M1(>Bƒ+6=>8*B3*45++67+(8+
L,)AB>0MK
!(p>M(la+6M()M+3U.Bo+(+(N1WNF:+1(>Bƒ+6+(k-B3*45+=lN/h+6x
1)1](<N1EAON)BCY+(45+iN`B]*+(Q>A+(.-j*+(k-BABo+(1(>Bƒ+6=>8*F:+
B(p>+(u+61)1(Bo+(C*\+6M(|(mMFT*4ZFw+/h+61EA1(s+6(N1WNF:+1W+
B(*^B/lm1i)1/J+(BC\++(u+6U^NB:]()1-hB1)1(1k1•+1KAN/kBV+6(mM
=8*BA1kBV+6+(N1WNF:+1W+B(*^B1(>ON)BCY+(45+iN`B]*+(Q>A+(
%(la+6M()MBCZ1B*^M1k](:*=lm+6Bo+(B>)++(*dN.1(*B*^Bgh1(o+(i)1
1A>(AUB(`MBNyB(Nh1F3>/hB*+1wU1EA1)1U^NB:1a4x.+(`B=31)1U^NB:]^
(>81(.QZ/>)+F3]*+(+6(*,-k=3M(la+6M()MQNU+(`B4PQR+61(>1I+6BU
-T*/*F3>(>8B/h+6(AU1I+6BU-T*-x(>8B/h+645+iN`B]*+(Q>A+(-0B
(3+6-T*
!(p>M(la+6M()M+3UBAB*^+(3+(B(p>@blT1
(*AON)BCY+(45+iN`B]*+(Q>A+(=3-@6*A*/>8+QZBCu45+iN`B.45+iN`B
F3=lNB(I+6’-j*6*A*/>8+i)1/J+(1)1=>8*B3*45++67+(8+1W+B(*^B“
;!o+(+(N1WNF:+1(>Bƒ+6=>8*B3*45+xBƒ+6](<N“
@!V+6(mM.i)1/J+(+(N1WNF:+1(>Bƒ+6](<NF3BV+6+(N1WN:+=lN/h+6
1EAQ>A+(+6(*,MBC>+615]y
• K.+0L4H=..9:.+;.MNDEO78.PQRD)

Bo+(Ž/f+6”+63U•
k(A*1)1(i)1/J+(


 hB=3BAQZAF3>QZB>)+1(*M(o45+iN`B
]*+(Q>A+(1EAQ>A+(+6(*,MBC>+6]y]*+(Q>A+('(*/k1I+6B(K1Bo+(+(l
4AN
Ž+63U•








=
!C>+6/k



BV+61(*M(oQZB>)+1EA=>8*FwBBl1W+Bo+(/J+(-K1F:+Ž/f+6•
(lFwU-N:+Bo+(B>)+/J+(-K1B(p>1)1(+3UBAM(5*1k]^BON5QZB>)+1(*M(o
1EAQ>A+(+6(*,M.BClS+6(mMQ>A+(+6(*,M1(lA1kQZB>)+1(*M(oB(YBAM(5*B*^+
(3+(1I+6F*,1=wMQZB>)+BClT1](*/J+(-K1F:+ZB>)+1(*M(o1EAQ>A+(
+6(*,M/lm1=wMQZABC\+]^(>81(45+iN`BF31)1/J+(-K1B*\NFwBBl./J+(-K1
1(*M(o1EAQ>A+(+6(*,M
!
]B
B(S*6*A+](A*B()1]*+(Q>A+(BC>+6]yŽ+63U•.+^N=3B(S*6*A+](A*

g<U=3](>5+6B(S*6*A+Bo+(Bƒ](*Q>A+(+6(*,MBC5B*d+1(>+6lS*1N+6
1`MFwBBl1(>/^+](*FwBBl/lm1iN`B](>/2/lAF3>45+iN`B!(S*6*A+QZBCu
/J+(-K11EAFwBBlbA>6f-&B(3+(M(W+4AN
!
B/
g<U=3](>5+6B(S*6*A+Bo+(Bƒ=s1Q>A+(+6(*,MBC5B*d+1(>+6lS*
1N+61`M1(>/^+](*(3+6Fd/^+](>1EAQ>A+(+6(*,M!(S*6*A++3UQ3*(AU
+67+M(RB(Nh1F3>](>5+61)1(Fw+1(NU2+.B:1/h1EAM(la+6B*,+Fw+1(NU2+.
M(RB(Nh1F3>M(la+6B(K1B(A+(B>)+.B(EBR1B(A+(B>)+F3B(S*6*A+=3-1I+6
B)11(NU2+B*d+^N(3+6Fd/^+Q>A+(+6(*,M-T*BC5B*d+(>01F†++mB(Y!
B/
•
L
!
+]
g<U=3B(S*6*A+=3-1)1B(EBR16*A>+(w+F3Q•(3+6BƒM(la+6B*,+
Fw+B5*F3>](>!(S*6*A++3U+(*dN(AUoBM(RB(Nh1F3>1)1U^NB:(E+6=>8*
FwBBl“M(la+6B*,+b:1i^MF3+•+64N`Bb:1i^M“B(EBR16*A>+(w+“BCY+(/h1EA
1)11)+bh](>(3+6
!(S*6*A++3UB(lS+6C`B]()1+(AN6*uA1)1=>8*FwBBl!C>+6BClS+6(mM
Q>A+(+6(*,M1(lA1k/J+(-K11RB(2FdB(S*6*A+1(>1I+6B)1+3UB(YBA1kB(2
i)1/J+(BC\+1a4x4:=*,NB(:+6]\]*+(+6(*,-
!
11
=3B(S*6*A+6*~+1)1(bY+(ON<+6*uA(A*]y1N+61`MFwBBl=*d+]d
+(ANg<U=3](>5+6B(S*6*A+ONA+BCv+6+(`BBC>+6B>3+bhB(S*6*A+QZBCu/J+(
-K1g2Bo+(!
11
BAM(5*M(<+b*,B(A*BClS+6(mM
!ClS+6(mM/:*FT*+(u+6=>8*FwBBl-3Q>A+(+6(*,M]n(mM/f+61N+6

FwBBl1kB(2B(AUB(^bc+6+(u+6=>8*]()1
 )AB5JNC
wB=*,NM(R1EAQ>A+(+6(*,MbA>6f-C`B+(*dN1(E+6=>8*]()1+(AN./2
B(Nw+B*,+1(>F*,1Bo+(B>)+BA+\+1(*A1(s+6B(3+((A*+(k-
(k-bA>6f-1)1=>8*1k6*)BCJBla+6/:*1A>.4PQR+6B(lS+6iNU\+
(k-+3U)MQR+6M(la+6M()MBo+(Bla+6BZ1(o+(
(k-;=3+(u+6=>8*1k6*)BCJB(`M.4PQR+6](I+6B(lS+6iNU\+BA)M
QR+61)1(Bo+(/a+6*5+(a++(l4AN


•
L
‘
0
1
Q
Q
‘Ž_B•Ž/f+6•
!C>+6/k


:+QZBCuwB=*,NM(R]y]^(>81(

L
:+QZBCuwB=*,NM(R]yb)>1)>


'(:*=lm+645+M(„-(>016*)BCJQ>A+(B(N]y]^(>81(

L


Bb–
4:B(*^BbJ=>8*–Ž)U•
-
*
:=lm+6M(RB|+61|+6B\+B(K*4PQR+6/f+6B(S*BC\+B(*^BbJB(K–
Ž(*^1”-)U•

*
ga+6*)1EAM(RB|+6=>8**Ž/f+6”1(*^1•
B
-*
!(S*6*A+4PQR+6/J+(-K11EAM(RB|+6*B(p>B(*^B]^]ŒB(NwB(>01B(p>
/J+(-K11EA+6lS*4PQR+6Ž+63U•




=34:=W+B(AUM(RB|+6*BC>+6]y]*+(
Q>A+(
!
/-
3B(S*6*A+QZBCu/J+(-K11EAM(RB|+6BC>+6+•-]^(>81(Ž+63U•
!
/-
•!
/-L
Ž_]•Ž+63U•
!
/-L

'(<N45+iN`BBf+B8*1)1](>5+F:+45+M(„-QxQA+6.1(*M(o1(SM(<+bV
!NUFwU.BNyBƒ+6=>8*(Y+(45+iN`B]*+(Q>A+(-3Bf+B8*/WU/E1)1=>8*F:++3U
(AU1([Bf+B8*-hB4:](>5++(`B/J+(oQRQR+(l/:*FT*45+iN`BFw+B5*.Q>
/01/*2-1EA+k=3ON)BCY+(45+iN`BF3ON)BCY+(B*\NB(R45+M(„-](I+6B)1(CS*
+(AN+\+](I+61k45+M(„-QxQA+6BC\+1)1Q<U1(NUd+1I+6+6(,+(l/:*FT*
1)1Q>A+(+6(*,M1I+6+6(*,M]()1YFwUBC>+6B(3+(M(W+F:+1EA1)1Q>A+(
+6(*,MFw+B5*](I+61k-0B1EAF:+Q3+(1(>45+M(„-QxQA+6h*QN+61)1(
Bo+(B>)+1)1](>5+F:+BC\++(l4AN
L%,OJQR

QQ
•
QQ
‘!
1]
Ž/f+6•
!C>+6/k

QQ
=36*)B(3+(bY+(ON<++63U1EA45+M(„-QxQA+6BC\+1)1Q<U1(NUd+
45+iN`BBC>+6]yŽ/f+6”+63U•!ABo+(1([B*\N+3UQZAF3>4:Ql1EAB3*](>5+
M(5+)+(6*)BCJ45+M(„-QxQA+61EAQ>A+(+6(*,MBC>+6]yBClT1Ž4:QlBC\+!'
&H•AN](*Bo+(bY+(ON<+4:Ql+3UBA+\+/*dN1([+(B•+6.6*5-4A>1(>M(|
(mMFT*-K145+iN`B1EA]y]^(>81(
!
1]
3B(S*6*A+1(N]y45+iN`B45+M(„-Ž+63U•.1kB(2i)1/J+(QZAF3>
/J+(-K1]ŒB(NwB1I+6+6(,(AUQZAF3>B(:+6]\]*+(+6(*,-
L&,OJ>SL"G


-NA1(JN+(*dN.1)1](>5+M(5*B(N4}6*AB•+6F36<U](k](•+1(>Q>A+(+6(*,M
\+18+(1)1](>5+M(5*B(N.B*d++c-x1)1ONŒŽB*d+-0B.B*d+6P*+6<+(3+6•=3
+(u+6](>5+F:+Q>A+(+6(*,M](I+61W+i)1/J+(-K1B:*B(*2N1W+B(*^Bbx*=}
+kC`BQtQ3+61(NU2+/V*B(3+(B3*45+]()1F3F*,1B(A+(B>)+ONA+6<+(3+6
1z+66*sM1(>Q>A+(+6(*,M4PQR+6C`B=*+((>8BF:+bc+6B*d+1EA-Y+((l
FwUx](<N+3U4:F:+-3BA1W+F31kB(2i)1/J+(+(N1WN1W+B(*^BB:*B(*2N=3
F:+/2QZBCuB(3+(M(„ BK1=3+(N1WNF:+1(>1)145+M(„-/~(>3+B(3+(
4>+61D+M(5*=lNx](>1EAQ>A+(+6(*,M(>016P*B8*1)1](>1EA/8*=nB*\NB(R
/21(S/lm16*A>1(>]()1((3+6'(>5+F:++3U1z+61([Bf+B8*x1)1Q>A+(
+6(*,M1k45+M(„-QlT*(Y+(B()*(*,+FwB1D+/:*Fao1)1Q>A+(+6(*,M+(lFw+
B5*(>01QJ1(FRB(Y](I+6Bf+B8*
)1(Bo+(F:+QZBCuB(3+(M(„ F:+B(3+(M(„-

BM
•
BM

T
lk
!C>+6/k

BM
=36*)B(3+(45+M(„-iN`B](>bY+(ON<++63UŽ/f+6”+63U•
T
lk
=3B(S*6*A+=lN](>bY+(ON<+45+M(„ BA1kB(2Bo+(B(S*6*A++3U
QZAF3>B(:+6]\BY+((Y+(=lN](>45+M(„-x]yBClT1.=>8*BCƒ+(u+6U^NB:b`B
B(lS+6F34AN/kBo+(bY+(ON<+6*AONUd+B(S*6*A+=lN](>FT*ONUd+4:=3](:*
=lm+61EA1)1=I(3+6/lAF3>QZBCuBC>+6](>
AN](*Bo+(B>)+1)1B(3+(M(W+F:+BC\+.BV+6(mM=8*BA/lm1F:+/J+(

_ %(5*=NI+1k+(u+66*5*M()MA+B>3+
F3M()BBC*2+F:+=lN/h+6R1B*\N1EAQ>A+(+6(*,M=3=m*+(Nw++(l+6BClT1
/kF`+/dONA+BCv+6/0BCAB:*B(*2N1(>Q>A+(+6(*,M/8B/lm1-R1B*\N=m*
+(Nw+=3M(5*b5>B>3+F:+=lN/h+6
_ !(lS+6  iNU\+  B*^+  (3+(  M(<+  Bo1(
(*,NON54PQR+6F:+=lN/h+6+(c-B•+61lS+6+<+61A>(*,NOEABV1(K14P
QR+6F:+=lN/h+6.6kMM(W+ONA+BCv+6F3>F*,1+<+61A>(*,NON545+iN`B]*+(
Q>A+(F3B•+6=m*+(Nw+1(>Q>A+(+6(*,M
_ g5-b5>4ZBf+B8*F3M()BBC*2+1EA
Q>A+(+6(*,MBClT14Z18+(BCA+(6AU67B.BClT1iNB(^(h*+(wMFT*](NFZ1F3
B(^6*T*
(lFwU.ON5+=nB:BF:++67+(8+4}6*sM1(>Q>A+(+6(*,M1k/*dN]*,+
M()BBC*2+45+iN`B]*+(Q>A+(/f+6B(S*)MQR+6/lm1+(u+6B*^+bh](>A(v1]Œ
B(NwB(*,+/8*!ƒ/k.B8>CA](5+•+6/2Q>A+(+6(*,M+<+61A>+•+64N`BF31(`B
=lm+645+M(„ (8B(`M1(*M(o6*)B(3+(45+M(„-\+18+(/k.Q>A+(+6(*,M
/f+6B(S*](A*B()1/lm11)1+6Nf+F:+F34PQR+6F:+1k(*,NON5.B*^B]*,
=3-B•+6B:1/h=N<+1(NU2+F:+=lN/h+6.6*5-bTB+(N1WNFAUF:+.6*5-bTB1(*
M(oFd=~*FAU
)\)>e-MQ.94fW8.HgdQ8.@]H=..9:.+;.
• Q8.DEK+6.9Dh.V+AXDh.V+AMNDEOZ
3+6Bf+](>1EAQ>A+(+6(*,M=3+(u+6B3*45+-3Q>A+(+6(*,MQZBCu/2
45+iN`BF3/2b)+CA!(I+6B(lS+61k@Q8+6
8+6ZBCu/245+iN<BbA>6f-+6NU\+FwB=*,N“+(*\+=*,N“1I+61RQR+61R
F3M(RBƒ+6B(AUB(^
8+6;5+M(„-QxQA+6.b)+B(3+(M(„-
8+6@!(3+(M(„ (3+6(kA1(SB*\NB(R
!C>+6/k
8+6=3+(u+6B3*45+x](<NQZBCu45+iN`B1k-K1Bf+](>M(RB(Nh1
F3>ONU-I45+iN`B.+(N1WNQZBCu!C>+6/k+(N1WN6f-QZBCuB(lS+6iNU\+.
b5>(*2-F3QZBCuB(S*FR.](5+•+61N+61`M1EAB(JBClS+6.1(N]Y6*A>(3+61EA

_ '(:*=lm+645+M(„ (3+6(kAb)+1(JN“/2](NU^+](o1(+6lS*-NAB•+6
=lm+6B*\NB(RB(YQ>A+(+6(*,M-T*b)+1(JN./*dN/kQ†+/^+B•+6-hB4:1(*M(o
+(l1(*M(oON5+=n+aM(5*B(N.1(*M(oB(N(f*+m.1(*M(oCE*C>](*1)1](>5++m
](k/D*iN`B(*,+.(a++uA6*)BCJQD+6B*d+](*B(N/lm1+(€(a+6*)BCJ](*B(N
/lm1
_ ZB(AU/V*B(p>B(S*FR1EAQ>A+(B(Ng:*FT*Q>A+(+6(*,M45+iN`B1k
Bo+(B(S*FRB(S*]Y1k+(N1WNB*\NB(R=T+B(Y1W+](NU^+](o1(b)+1(JN/2B•+6
=lm+645+M(„-B*\NB(R
_ *T*(8+=lm+6F:+1W+B(N(f*^N=lm+6F:+M(5*B(NON)=T+B(Y1W+(8+
1(^(>01+6ƒ+6b)+1(JN+^N](I+64}B•+6CE*C>1(>Q>A+(+6(*,M
_ !(S*6*A+1(>]()1((3+61(JN.+mF31(o+(4)1(Bo+QR+61EAQ>A+(+6(*,M
T*+(u+6Q>A+(+6(*,M1kB*d-+•+6B3*1(o+(-8+(.ONU-I=T+.45+M(„-1k
/01/*2-4PQR+6=<NQ3*B(Y]YB(NB*d+bY+(ON<+Q3*(a+]yB(NB*d+bY+(ON<+
1EA+(u+6Q>A+(+6(*,M1kONU-I+(€.F:+oBg2/)+(6*)-K1/hCE*C>BC>+6
F*,1b)+1(JN1kB(2ip-i{B1)1](oA18+(4AN
—K1/hNUBo+1EA]()1((3+6
—'(5+•+6BC5+m1EA]()1((3+6
—!Y+(BC8+6B3*1(o+(1EAQ>A+(+6(*,M
—*)BCJB3*45+Q|+6/2/5-b5>Bo+QR+6
h*QN+6-j*1(o+(4)1(b)+1(JN1EAQ>A+(+6(*,M1W+M(5*/)+(6*)
B(I+6ONA1)1B(I+64:4AN
_ :=lm+645+M(„ (3+6(kAQJ1(FRQZ]*^+B*\NB(R/lm1
_ *)b)+(3+6(kA.45+M(„-QJ1(FR
_ )1](>5+1(*M(oM()B4*+(B(\-Q>B•+61)1](>5++m
_ )1](>5+1(*^B](`N1kB(21(`M+(w+/lm1
_ !(S*6*A+B(N(f*+m
_ Z/>)+4:+mM(5*B(N
g2Q>A+(+6(*,MB(N(f*1)1](>5++m.(8+1(^1)11(*M(oM()B4*+(](I+6
1W+B(*^B.(8+1(^CE*C>B(Y1W+4PQR+61)1b*,+M()M4AN
_ x4VB(p>Q‰*1(*B*^B1)1](>5+M(5*B(N.B(lS+6iNU\+/I+/:1/2B(N(f*

_:=>8*1(K+6](>)+B:*B(*2N1kB(21(`M+(w+/lm1
_*T*(8+Fd4:B*d+/WNBl(>01B•BCv+6/:*FT*1(K+6](>)+1RB(21EA-hB
+6lS*M()B(3+(
_k4PQR+61(*^+=lm1q-NA/26*ur(AU](I+6
_R1B*\N=3-K1B(N+(wM(AU=34N`B4*+(=S*
_ZA1(v++(3-I*6*T*1I+6BU1(K+6](>)+./8*=n(AU+6<+(3+6B(la+6-8*
_NUBCY+(B(Z1(*,+F3]*2-4>)B
_%(la+6M()M6*)-4)BF3/)+(6*)(*,NON5/WNBl
!ClT1](*i<UQZ+61(o+(4)1(/WNBl.bhM(w+B3*1(o+(1W+/)+(6*)](5+•+6
B(A+(](>5+1EA1I+6BU.-K1/hCE*C>4A*=,1(1kB(21k.F3-v*6*T*(8+1EA
B(3+(M(W+b\++6>3*/:*FT*1(o+(4)1(/WNBl1EA1I+6BU
)1+(3/WNBlBV1(K1=NI+B(Z1(*,+B:BF*,1/AQ8+6(>)CE*C>bc+61)1(Q|+6
=s14x(uN1(K+6](>)+1EA+(*dN1I+6BU]()1+(AN"E*C>=*\+ONA+/^+1)1
1I+6BU+(lFwU/lm16v*=3CE*C>(,B(:+6.(AU1(o+(=3/h+(8U1EA4N`B4*+(=S*
1EA1VM(*^N1EA1I+6BU4>FT*4N`B4*+(=S*bY+(ON<+B(JBClS+6
)k/D+=.94,44+lD-aQ2,.+9-,+-/QdQ84J.9D,47^M_.9 H=..9:.+;.
!(p>+6(ŠA1(N+6+(`B.(*,NON5=3-hB]()*+*,-M(5+)+(BCY+(/h4P
QR+61)1U^NB:1W+B(*^B/2B(A-6*AF3>-hB(>8B/h+6+3>/kFT*+(u+6-R1
/o1(i)1/J+(Q>1>++6lS*/0BCA(lFwU.
!"#$%&''#(&!')*+,- 
&&"% /#.'#(0/ 12
3//4
g2/)+(6*)BCY+(/h4PQR+6F3(*,NON54PQR+6B3*45++67+(8+_F:+
+67+(8+BAQR+6(A*(,B(:+61)11([B*\N/k=3(,B(:+61)11([B*\NM(5+)+(B:1
/hONAUFD+6F:+F3(,B(:+61)11([B*\N(*,NON54PQR+6/f+6F:+
,T5!*,
)11([B*\NONAUFD+6F:+/lm1i)1/J+(1(>Bƒ+6bhM(w+F:+F31(>B>3+
bhF:+1EAQ>A+(+6(*,Mk/lm1M(5+)+(bc+61)11([B*\N4AN
 -*!60:UV
([B*\N+3UM(5+)+(4:1(N]yb*^+/V*(Y+(B()*1EA F:++67+(8+ x


Nhờ tải bản gốc

Tài liệu, ebook tham khảo khác

Music ♫

Copyright: Tài liệu đại học © DMCA.com Protection Status