Báo cáo tài chính quý 2 năm 2010 - Công ty Cổ phần Xuất nhập khẩu Thủy sản Bến Tre - Pdf 36

1

I
I
I
I
I
I
I
I
I
I
I
)

I
J;

Ii
II
Ii
II
]!
1i

Quy II nam

Bang. can doi ka toan
Kat qua kinh doanh
LLfUchuy~n tien t~
Thuyat minh bao cao tai chfnh

£)~n h~t ngay 30/06/2010

J

Mas6 TM
100

CHi TIeU

A-TAlsANNGAN~

J

I. TIEN vA cAc KHoAN TUONG DUONG
1. Ti~n m~t
2. Cae khoan tuang duang ti~n

J

II. cAc KHoAN DAu TUTAI cHiNH NGAN
1. DAu tu ngiin h~n
2. D\I phong giam gia dAutu ngiin h~n (*)
III. cAc KHoAN PHA.I THU NGAN HAN
1. Phai thu eua khaeh hang

)

2. Tra truae eho nguo-iban

]

B. TAl SAN DAI HAN (200

= 210

+ 220 +

110
111 V.Ol
112
120 V.O
121
129
130
131
132
133
134
135 V.03
139
140
141 V.04
149
150
151
152
154 V.05
158

200
220

- Gia trj

hao mon luy k8 (*)

4. Chi phi xfiy d\rng co ban do dang
III. BAT DONG sAN DAu TU
-Nguyen gia
- Gia trj hao mon lu9 k8 (*)

IV. cAc KHoAN DAu TUTAI CHINH DAI
1. DAutu vao eong ty con
2. BAu tu vao eong ty lien k8t, lien doanh
3. DAutu dai h~ khae
4. D\I phOng giam gia CK dAutu dai h~ (*)
V. TAl SAN DAI HAN KHAc
1. Chi phi tra truae dai h~
2. Tai san thu8 thu OO~phoan l~i
3. Tai san dai h~ khae
TONG CONG TAl sAN (270 = 100 + 200)
A. NOpHAI TRA. (300 = 310 + 330)
I. NO NGAN HAN

Page 1

J
1

V.O

V.I0

(9.302.212.641)
157.158.218.738
104.708.435.353
12.172.256.002

87.342.734.915

40.277.527.383

112.164.016.805
112.164.016.805

1.707.621.956

82.260.584.091
92.672.661.156
(10.412.077.065)
1.763.219.107
83.160.000
1.265.440.026

653.883.833
147.888.631.518
51.269.436.680
43.613.532.959
78.422.603.344
(34.809.070.385)
7.516.270.265
8.078.104.788
(561.834.523)


537.004.057.773
104.314.607.117
104.314.607.117

2.361.505.789


.f
MAsA
311
312
313
314
315
316
317
318
319
320
323
400
410
411
412
413
414
415
416
417

9. Qu9 khae thuQe v6n ehu sa hftu
10. Lgi nhu~ sau thuS ehua phan ph6i
.

J

I
J
J
J

]
]
]
]
]
]

T6NG

CQNG NGU6N

V6N (440

= 300

+

V.18


537.004.057.773

V.16
V.17

".

(*): 86 d§.u nam: chuy§n s6 dLPqiiy khen tbLPCmgtiP ma 421sang ma 323 cho phil hW
theo thong tLPs6 24412009/TT-BTC ngay 31/12/2009. Do d6 n9' phai tra tang nen
7.765.353.079 dong va nguon v6n chiJ so. hii'u giam xu6ng 7.765.353.079 dong
CaC CHi TI~U NGOal BaNG
DVT

Chi tieu

TM

86 cu6i quy II

86 dau n!lm

1. Tai san thue ngoai gill hO

D6ng

51,600,000

51,600,000

4. NQ kh~ doi da xVly

'"1

sA 0110112010
44.225.458.368
8.399.187.673
1.119.697.501
10.693.759.733
8.835.232.442

440

]
]

sA 30/06/2010
4.301.011.189
14.748.565.296
1.715.792.194
19.181.580.527
10.153.791.588

TM
V.15

4,656,830.12


VI
('


"""~

0'1
'£1

loCi r--: 00 ~


375,424,991,758

33,397,323,558

90,331,450,443
43,911,519,379

189,425,886,396

157,158,218,738

112,164,016,805

82,260,584,091

2,361,505,789

1,763,219,107

147,888,631,518

161,579,066,015

51,269,436,680

52,484,051,504

- Hi san co djnh hliu hlnh


48,729,154,400

65,335,618,080

Hi san dai hc;ln khae

47,890,040,438

43,759,396,431

546,088,205,602

537,004,057,773

49,741,606,465

104,314,607,117

49,741,606,465

104,314,607,117

VON CHU sa Hau

496,346,599,137

432,689,450,656

vlfn chu sa hii'u



(3,310,693,474)

- Cae qOy

25,684,523,299

25,684,523.299

- L(1i nhu~n sau thue ehLla phan phoi

546,088,205,602

TONG CONG NGUON VON

19,035,263,705

80,647,415,254

537,004,057,773

(*): 56 d§u nam: chuytm s6 dLPqiiy khen thLPiYngtiPma 421 sang ma 323 cho phil h9'fJ
1
I
""!

theo thong tLPs6 24412009/TT-BTC ngay 31/12/2009. Do do nC}'phai tra tang nen
7.765.353.079 d6ng va ngu6n v6n chu so. hCPugiam xu6ng 7.765.353.079 d6ng
II.A. KET QuA KINH DOANH
Chi ti@u

11. Thu nMp kMc
12. Chi phi khac
13. LC1inhu,n khac

i
1
1

14. T6ng lC1i nhu,n ktf toan trLl'dcthue
15. Thue thu nMp doanh nghiep
16. LC1inhu,n sau thue TNDN
17. Uii eelban tran cO phieu
18. COtuc tran mOi cO phieu

1
1

DVT
%

III. cAc CHI TIEU TAl CHINH cd BAN
1./ 80' trf co cau tai san
Hi san dai hi;l.n I t6ng sO tai san
Hi san ngan hi;l.nI t6ng sO tai san
2./ 80' trf co cau ngulfn van
~N!;Iphai trii! t6ng ngu6h vOn

J
]
]

22,888,507
206,275,454

29,570,237,788
(3,996,462,095)
18,105,534,285
4,870,501,029
74,160,924,558
1,243,670,193
453,967,833
789,702,360

49,947,987,492
10,639,996,016
39,307,991,476
3,466

74,950,626,918

Ouy 1112010

13,338,475,369
61,612,151,549
5,433

Ouy 112010

27.08
72.92


H~ sO thanh toan n!;l ngan hi;l.n (TSLE) I n!;l ngan hi;l.n)
4./ Ty suat lt1i nhuijn
-ry su~1l!;1i nhu~n trLloc thue I t6ng tai san
-Ty su~t I!;Ii nhu~n sau thue I doanh thu thu~n
-ry su~t I!;Ii nh?n sau thue I ngu6n vOn CSH

I

93,051,210,315

L~n

%


f

M§u s6 B 03 - DN

CONG TY co PHAN XNK THOY SAN B~N TRE

I

(Ban himh theo QD s6 15/2006/QD-BTC
Ngay 20/03/2006 cua B9 tnrong BTC)

rI

BAo cAo LUU CHUYEN TIEN T~
(Theo phul1ng ph tip trlfc tiip) (*)

06
07
20

321.023.812.679
(273.045.290.517)
(26.137.074.527)
(507.886.130)
(4.902.939.31 i)
75.358.511.544
(124.709.090.249)
(32.919.956.511)

226.876.632.506
092.466.154.682)
(21.836.134.368)
(381.040.801)

21
22
23
24

(786.577.360)

(4.090.667.030)

(151.999.039.068)
164.839.933.306



26.508.126.435
(10.178.681.450)
28.522.747.640

53.985.083.126
(39.201.889.999)

14.783.193.127
56.864.540.742
5.119.522.060
(1.688.623.343)
60.295.439.459

Ben Tre, ngay 07 thang 07 nam 2010


CONG TY co pHAN XNK THiJY sAN BEN TRE
Ap 9, xi Tan Th~eh, Chau Thanh, B~n Tre

r

Mftu s8 B 09 - DN
(Ban hanh theo QD s6 15/2006/QD-BTC
ngay 20/03/2006 cim B
11-Ky k~ to an, don vi tiin t~ sir dyng trong k~ toan
1- Ky k~ toan nam (bAtdAuill ngay 01/01 d~n 31/12 hang nam.)
2- Don vi ti€n t~ su d\lng trong k~ toan.: d6ng Vi~t Nam
111- Chuan m1}'eva Ch~ dQ k~ toan ap dyng
1- Ch~ d
I

Cae kholm dftu tu ng~n h~n, dfli h~ khae: ghi nh~n theo phuong phap gia g6e

_

_ PhuO'ng phap l~p d\l' phong ghim gia dftu tu ng~n h~n, dai h~.

r

6- Nguyen ilie ghi nh~ va v6n hoa cae kholmchi phi di vay:
Nguyen ilic ghi nMn chi phi di vay.

r

_

I

7- Nguyen ilic ghi oo~ va v6n hoa cac kholm chi phi khac:

_ Ty 1~v6n bOa duQ'c str d\mg d~ xac diOO chi phi di vay dUQ'ev6n hoa trong kY.

_

Chi phi tni tru&c ng~n h~ bao g6m cac chi phi cua nam tai chinh hi~n Mnh ho~c duQ'cghi nMn chi phi

cha phan
- Chi phi
_ Phuong

mua, d6ng thai xae dinh duQ'cchi phi co lien quan
J,

1

12. Nguyen t~c va phuong phap ghi nh~ chi phi tai chinh: ti~n 1ai duQ'cghi nh~ tren cO'sa ky h~ va 1ai

I

13. Nguyen ilic va phuang phap ghi nMn chi phi thu~ thu nMp doanh nghi~p hi~n Moo, chi phi thu~ thu
nh~p doanh nghi~p hoan 1~i.

J
)
':'

"

J
1

suAt cua tung kY

14- Cae nghi~p V\l d\l' phOng rili ro h6i doai.
15- Cae nguyen ilic va phuang phap k~ toan khac.

v- Thong tin b8 sung eho cae khoan m\le trinh bay trong Bang din c16ik~ toan
,

(Don vi tinh:a6ng)

1

86 ddu nam

S630/06/2010
2.1- DAu tU' c8 phi~u

+Tk 1Q'Pvum B6ng Nai
+ Cty CP Bong Hai
+ Ctv CP BT & TM-DIG

Gia tri

2.705.629
1.501.870

58.768.902.397
21.075.747.376

135.307

9.418.771.080

So 1uQ'11g

1.972.818
340.460
225.150

Gia tri

135.990

2.423.200.780
11.283.407.250
27.347.250
4.565.807.070

61.920
190.000
38.000

1.010.392.551
8.025.642.040
938.587.000

2.705.629

A

123.660
1.000.000
500
194.198
88.850

7.159.339.579
20.000.000.000
27.347.250
7.756.291.116
1.927.625.535

- Hang mua dang di duang

11

-Nguyen

11
!

- Cong

li~u, v~t li~u'

sA 01/01/2010

87.342.734.915
87.342.734.915
sA 30/06/2010

40.277.527.383
40.277.527.383
sA 01/01/2010

5.824.377.444

5.647.857.856

'"

C\l, d\lng C\l

holm
nh~p
dg
phong
giam
gia
hang t6n kho trong nam:.......
*
* Cac Uuang hqp ho~c sg ki~n dfut d~n phai trich them ho~c
hoan nh~P dg phOng giam gia hang t6n kho:....

92.672.661.156

- Chi

- Thanh phdm
- Hang
- Hang
- Hang
- Hang

I

sA 30/06/2010

bOa
glri di ban
hoa kho bao thu~
hoa bAtdQng san
,A

- Phai thu dai h~ nQi bQ khac
Con2
07- Phii thu dai han khac
- Ky quy, ky cUQ'Cdai h~n
- Cac khoan ti€n nh~ uy thac
- Cho vay khOng co Uii

sA 30/06/2010

sA 01/01/2010

sA 30/06/2010

sA 01/01/2010


- Phai

r

thu dai hl;ln khac

Con

-

08 Tanl?:,I?:lamtiti san c8 dinb biru binb:
Nha cira, v~t
May mac, thiet
Khoan m\lc


335.859.141

TSCD hu'u hlDh
;---::x--

- GTCL

507.999.402

~

78.42£-6-03:344-

=- ------------------

---5:747~2S7.470--23.685:848:932-- iSI4-:218.318--

~

=-==
Ghi trj con ll}-icua

I

1.213.709.2S-5-

f-.21.145:749~603- ---Si.443.364.57S- -~6i9.779.9ii-

~_~U' cu6i DAm

I~i TS thue

- Tang khac
- Tnll~i TS thue
-Giam khac

S6 d.;-cufi-nAm
G}i t-~ b~o ~n 16y-ke
S6
~~ du'diu DAm
- Khau hao trong n1im
- Mua Il;liTS thue -

Tangkhac
:_I~!J~iTS thue

--------------------------------- ----------

- -

--------

--------------

-------------


-------------------------

~

thue phat sinh th~m atrf/c ghl nh~n la chI phi trong nam:
*
Can
Clf
ae xac ainh tien thue phat sinh them:
*
* DiJu khoim gia hgn thue hO{lc quyJn atCf/c mua tai scm:

r

r

10- Tan!!, !!Iam tai san cA dinh vo hinh:
Quyen
Khoan m\lC
sir d\lng dAt

r

PhAn m8m
quan tri DN _

B4U __ ~~~!!~___

__'"

r

I



-

- Tai

nl!av cuAi nam

1

,

L

1

_____._

J~4.851.~~.~..:.078.1..04.~~

-- 7.503.651.000-~9.~02:~~([.===
289.'360.18087.251.754

..

22.895.955.._

~.=~=~~.~51.~
=

--8.078.104.788

91.904.883.060
(26.569.264.980)
65.335.618.080

S630/06/2010

S6 0 1/0 1/20 10

47.890.040.438

43.759.396.431

47.890.040.438
S630/06/2010
4.301.011.189

43.759.396.431
S601/01/201O
44.225.458.368

4.301.011.189
S630/06/2010

44.225.458.368
S601/01/2010

19.080.243.764

10.644.707.706
20.816.600


gia tri gia tang
tieu th\l d~e bi~t
xuAt, nh~P khAu
thu nh~p doanh nghi~p

1

I
I

- Thu~ thu nh~p ea nhan
- Thu~ tai nguyen
- Thu~ nha dAtva ti~n thue dAt
- Cae lo~i thu~ khae
- Cae khoan phi, 1~phi va cae khoan phai nQp khae

I

Gia tri
59.465.044.080
7.456.474.780
10.008.569.300
28.800.000.000
7.200.000.000
6.000.000.000
2.439.838.980
2.138.938.980
300.900.000




~.. I

r
!

Cone:
17- Chi phi phai tra
- Trich truac chi phi tien Iuong trong thai gian nghi phep
Chi phi sua chua Ian TSCf>
- Chi phi trong thai gian ngirng kinh doanh
CQng
18- Cae khoan phai tra, phai nop ne:an han khae
- TAisan thira cha giai quyet
- Kinh phi cong dofm
.
- Bao hi8m xa hoi
- Bao hi8m y tS
- Phai tra v~ c6 phfu1hoa

19.181.580.527
So 30/06/2010

10.693.759.733
S601/01/2010

S630/06/2010

So 01/01/2010

So 30/06/2010

22.808.635.000
23.275.918.321
S6 01/01/2010

S630/06/2010

S6 0 1/01/20 10

ky quy, kY CUQ"C
ng~n hl,Ul

- Doanh thu chua th\fc hi~n
Cackhoan phai tra, phai nQp khac
CQng
19- Phai tra dai han noi bo

- Vay

180.438.995
99.731.652

dAi hl,UlnQi bQ
tra dAi h~n nQi bQ khac

CQng
20- Vay va nO'dai han
a. Yay dai h,n


So 30/06/2010

1

So 01/01/2010

T'Aisan thuS thu nh~p hoan l~i lien quan dSn
khoan chenh l~ch ~mthai dUQ"ckhAu trir
T'Aisan thuS thu nh~p hoan l~i lien quan den
khoan 16 tinh thu~ chua sir d\lng
T'Aisan thuS thu nh~p hoan l~i lien quan dSn
khoan uu dili tinh thu~ chua sir d\lng
Khoan hoan nh~p tAi san thu~ thu nh~p hoan l~i
dil dUQ"cghi nh~ tir cac nam truac
Tai san thu~ thu nhap hoan lai

So 30/06/2010

1

Tra ng
g3c

So 01/01/2010


it
f
Thue thu nh~p hoan ll;liphili tra phat sinh ill cac khoan chenh l~ch tl;lm
thai chiu thu~

I
1
L
J

'/.


rl

I

0\

';

r

V)

Ic

i

C')'-'

IrJ
I~
0\



(

I

I
I
I
I
I
I
I
I
I

cd
::s
o

1

I

-

---'-'

C')

~0

c

I

I
~I

""!
C')

'-'
oro
1.0
C"!

r..,.
~J.

f")

1.0

00

00
00

rM

r.:


~~=0
=0

c

oo

r.:

=
IrJ

=
IrJ

=C'i
00 C')

u

..
Q

to:

e-

..,f


CIJ
0\ 0\
"0 .::s
0\ C')

to:

v1 .n

=
=
...;

0\

M:='

-.0
0\

-""!

-.0
0\
1.0

0\
1.0
~0


M

00

_0\

=
~..

=.~I 'c:

- =-

00 .

>

..,.
-

r.:
...,.

C'i

0

MO
=
I ::s,
-=
CJ

-

- C')
1.0

I~
,0\

.n

~o:B

I

I
I

0\
C'i

,

'b
Il:I )a'.
g.
::s


~E-
0\0\0\
-E
0\ r- 1.0 C"!
~I --.
.
'0~~O\ C'i..,fC'i C')
's.
--N
'-'
~I
'-' '-' '-'
'-'

r

!~I
. IrJ

0-1.01.0
Ooo_N
~.1.0. C'). oro.
;!;~":t~
'-'

I
~,....,

~~o~

000\0


tJI).: tJI)'5
f") Ja It':! ,ij '.... '5,~
'r:::

8

~:~

~E-
* Gia tri trai phieu dii chuyen thanh co phi€u
* So luqng co phi€u quy
e- Cae giao dieh v~ v60 vOi cae ehii SO'hii'u va phao phAi eAtue,
ehia 101ohuao
- Von dftu tu cua chil sa hihl
+ V6n gap dAunam
+ V6n gap tang trong nam
+ V6n gap gifun trong nam
+ V6n gap cu6i nam
- C6 tUc, lqi nhu~n dii chia

Nam 2010

113.396.350.000

80.999.990.000
32.396.360.000

113.396.350.000

113.396.350.000
38.879.268.000

Nam 2010

d- cA tue
- Co tUc dii cong bo sau ngay k€t thuc kY k€ toan nam
+ C6 t(rc dii cong b6 tren c6 phiSu ph6 thOng
+ C6 tUc dii cong b6 tren c6 phiSu uu diii



11.339.635
11.339.635
11.339.635

11.339.635
11.339.635
11.339.635

11.339.635
11.339.635

11.339.635
11.339.635

M?nh gia cd phiJu dang /uu himh :10.000 d/cp

e- Cae u- eiia doanh 0 hie
- Quy dau tu phat trien
- Quy d\l'phOngtai chinh

- Quy

khac thuQc v6n chu sa hii1I
x
T ong eC}og
~

So 30/06/2010
22.001.844.627

[
r
(

I

I
I
I
I
I
I
I
I

I
1
L
1

ngoai
r{mg s6 ti~n thue t6i thiSu trong tuO'ng lai eua hQ'p d6ng thue ho~t
dQng ffii san khong huy ngang theo cae thai h~
- TiT 1 nam tro xu6ng
- Tren I nam d~n 5 nam
- Tren 5 nam
,
,
,
.,


6 thang nam 2010

6 thang nam 2009

- Liii dAutu trai phi€u, ky phi€u, tin phi€u
- C6 rue, l

[
r

2.223.426.309

1.407.712.184
2.837.666.041
(10.816.242.773)

(3.996.462.095)

15.342.488.633

6 than nam 2010
13.338.475.369

6 than nam 2009
2.871.983.728

13.338.475.369

2.871.983.728

6 than nam 2010

6 than nam 2009

r
r

3.177.712.277
19.509.040.839
7.588.514.989
183.544.963.004

(Dan vi t£nh:tl6ng)

34- Cac giao dich khong bfutg ti~n anh huang d~n bao cao 1uu chuy€n
ti~n t~ va cac khoan ti~n do doanh n hi~ n~m iu nhun khon duQ'csir d\ln
Nam na
a- Mua tai san bang cach nh~ cac khoan nQ'lien quan tr1,l'ctiep
ho(tc thong qua nghi~p V\lcho thue tai chinh:
- Mua doanh nghi~p thOng qua phat hanh cAphi~u:

- Chu

b-

€n nQ'thanh v6n chu s6' huu:
Mua va thanh 1y cong ty con ho(tc don vi kinh doanh khac
trong leYbao cao.
- TAng gia tri mua ho(tc thanh 1y
- PhAn gia tri mua ho(tc thanh 1y duQ'c thanh toan bfutg ti~n va

cac khoan tuong duong ti~n
- s6 ti~n va cac khoan tuang duang ti~n th\l'c co trong cong ty
con ho(tc don vi kinh doanh khac duQ'cmua ho(tc thanh 1y;
- PhAn gia tri tai san (TAng hQ'Ptheo timg lo~i tai san) va nQ'
phai tra khong phai 1a ti~n va cac khoan tuong duong ti~n
trong cong ty con ho(tc don vi kinh doanh khac duQ'c mua

1- Nhung kholm nq ti6m tang, kholm cam k€t va nhung thong tin tili chinh khac: ...........................
2- Nhfi'ng S1,lki~n phatA sinh sau ngay k€t thuc kY k€ toan nam:... ...
...
.....
. ",
'A
3- Th ong tin ve cac b en l len
quan:. .. ...... ... . .. ... ... ...... ... ... .... .. ... .., ... ... .. .. .. ... '" ... ... ... ... .. ......
4- Trinh bay tai slm, doanh thu, k€t qua kinh doanh theo bQph~ (theo 11nhV1,lC
kinh doanh ho(lc khu V1,lC
dia ly) theo quy djnh cua ChuAn m1,lCk€ toan s6 28 "Bao cao bQph~"(2):. ........................
5- Thong tin so sanh (nhung thay d6i v6 thong tin trong bao cao tili chinh cua cac nien dQk€ toan tru6'c):
A

...............................................................................................................
.........................................
.
6- ThOng tin v6 hoat.. don g lien tuc:

7- Nhung thong tin khac. (3) ......................................................................................................................
Bin Tre, ngay 07 thang 07 niim 2010

NgllOi l~p bi~u
(Ky, hQten)

Giam dac

K~ toan trl101lg
(Ky, hQten)



"

\~

"

I
[

I
I
I
I
1

I

s6 dll 01/01/2010

398,199,574,084

375,424,991,758

33,397,323,558

90,331,450,443
43,911,519,379

60,850,841,536

Cae khoan phai thu ngan h?n
Hang ton kho
Hi san- ngan h?n khae

189,425,886,396

157,158,218,738

112,164,016,805

82,260,584,091

2,361,505,789

1,763,219,107

147,888,631,518


Hi san dai h?n khae

47,890,040,438

43,759,396,431

546,088,205,602

537,004,057,773

,

TONG CONG TAl SAN

111,148,678

~.

49,741,606,465

NQ PHAI TRA

NQ ngan h?n

104,314,607,117

49,741,606,465

104,314,607,117

(3,310,693,474)

- Cae quy

25,684,523,299

25,684,523,299

- CO phieu ngan quy

- LQi nhu~n sau thue ehLla phan phoi

.,

ft

80,647,415,254

19,035,263,705

546,088,205,602

537,004,057,773

~ft'

TONG CQNG NGUON VON

(*): 56 d~u nam: chuydn s6 dLPqDy khen thLPiYngtiPma 421 sang ma 323 cho phil hW
theo thong tLPso 24412009/TT-BTC ngiJY 31/12/2009. Do d6 n(}'phil; tril tang nen

93,051,210,315
36,067,493,086
20,433,663,576
(4,435,123,631 )
9,218,525,089
1,976,043,166
49,741,712,038
229,163,961
22,888,507
206,275,454

243,264,032,591
63,570,259,989
29,570,237,788
(3,996,462,095)
18,105,534,285
4,870,501,029
74,160,924,558
1,243,670,193
453,967,833
789,702,360

14.
15.
16.
17.
18.

49,947,987,492
10,639,996,016

L~n

H~ s6 thanh toan nhanh (TSLD-HTKln!;! ngan h?n)
H~ s6 thanh toan n!;! ngan h?n (TSLD / n!;! ngan h?n)
-Ty su~t I!;!i nhu~n truoe thus / tOng tai san

29.88
70.12

%

H~ s6 thanh toan tOng quat (tOng TS In!;! ngan +dai h?n)

4./ Ty suat lQ'i nhu~n

27.08
72.92

%
30.44

12.58

7.92

4.88





Nhờ tải bản gốc

Tài liệu, ebook tham khảo khác

Music ♫

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