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


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()
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2*!3"-4&5$"
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CHỦ ĐỀ:
CD EFG  H  IH
CJ C7 KLCM
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Nội dung :

ƒRg`["a$'':bA':NPZQQ-"9$'"t#„-]$'PZQQ-"9$'"t#Q"`RQUQ<$c"8
Q|:Q"1:S:^AYZ[rN8RN8Q9:R"X$"… :N'nRQ"v8j†cUQ8N$‡ :NQ;%Q"&‚$Rt
Q"^Q"`R":O$S-]RRo#
1. Ưu điểm:
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 :•[Rt$'&<$Q9:R"X$"S^rˆSW[Q†$Q"VQd"q$'Q-2‰BB‰‡e
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 R"8"9$'"8N["lRPlQ"v8Aˆ#dY,\QUQ**e"ƒ#"Š$Q‹$'g8#$"Q"&R3$'$"-
Y]:$"&Z$R"8*
!C&\$"-]RS:^A
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"8|QST$'Q;8$'Y{$"P`Rjb$~&VQ\Q" $'A|:Q;8$'R":U$Y-]Rg`Q;€"9$'"8NRo#
As$"Q"-1$'g&+Q;s"9$'Q<$c"8_ATQAƒRST$"VQS%$"\$"=ASbArb8$'&+0$PZQ
Y:O&R"8jb$~&VQ\SbArb8$'&<$"9$'Q;8$'Y-&Q"q$'*
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St$S‚&Œ$"Q;|$'c"#$":UA"#+Q‹$'':NRo#jb$["wA\"9$'"8NA9As$"S#$'
$WAp&+/$R":["n:S^•'‹A"9$'•\R"&w$r%R"8R":U$g%R"Q&$';#jb$["wAc":R‚$
Q":UQ*rŽ$'Q;_Q"9$"c"8b$Y]:$"&Z$S#$'R"1$'9+Q"#$"Q8N$Ro#\g[''"Qc
R3$'c"q$'["b:Y9Q"}#
2. Nhược điểm:
RtQ"^Y9"9$'"8Nc"q$'rN$S-]R\'•+Q":OQ"|:R"8\"#+Y9$'&+0$PZQY:O&\"ƒ#"Š$
Q"9$"c"8b$Y]:$"&Z$c"q$'$"•R"8\$0$c":S‘R\$"s$P98':NQ;%\$U&c"q$'
":^&;’Q-1$'QZ$"8|QST$'Ro#\7j“c"q$'c"•:AWR["b:j#:Y‚AQ;8$'p&NQ;s$";#
p&+UQS%$"S‚&Q-\Q"#+Ps$WA':€\A&#P98R†[":U&Q"sY|:rN$;#P9$'-]RY|:*
!*H$""-_$'
1. Bảng cân đối kế toánb$""-_$'SU$R"mx0&jn!*9$'Q<$c"8\AlR*`
["a$'':bA':N"9$'Q<$c"8

2. Báo cáo kết quả hoạt động kinh doanh:
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