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Co bang tong hQ'p tInh hlnh TSCD dQ V~IOng,'ty 3I!I2/:2007 nhtr sau

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Cac thong tin va cac tai li0u khac ma ki0m toan vien thu th~p uu<)'C nlm sau: I. Nh~1 xll'o-ng 2 vlra mcri ULn.l'CxflY d~rng xong v~dll'a vito slr d~lIlg ng:ly l/06. Tho-i "'" l..96\) gian s~r d~lIlg ll'6c tfnh la 35 MUll 4.t.o ~1 -=- bco. I ~L.. '1 H~ th6ng may tfnh A mua cach uay () nam V~IO ngay 1/1: MO'i gian Slr d~lIlg l[()'e I = tfnh l~l 8 nflm V~l Ull'Q'c b{lIl di V~IOng~IY lis nam nay .. , . I Ilf ~~ " 03. H¢ thc)ng may tfnh I3 da Ull'2',c ~lay th~ ngay khi ban h~ th6ng'K tho'i gian Slr ~34 d~lIlg u<'l'Ctfnh la 6 nam ::; 72. ~l 1.i \-J'c=.. 3AO. 1-'S' 4. i~L't) in thl)i gi.1I1 sd w're [!nh iii 20 n:llll :::;lA~)1",( ,-\)0 5. 0 t6 1 dii thanh If trang nam nay , ~ . r ' , • 2-0 6. () t6 2 mua V~lO n~ay J/h nam nay, tht'>'i gian SO uO'c lfnll la 5 nam :: 6Cl"lh\ 't.? -!fJ. '"1k)1-: 7. Phuong ph{q) klJ,IU hao c1Lrl)'c tfnh thea dUlmg tMng. Theo qui uinh hi~n h~lnh, kh,111 hao elta tai san tang trong kI chrq-c tfnh tlr thang ti~p thea, khfru haa tai Sein gi,im trong kl dlrqc ngLrng tfnh ttr thang ti~p thcn.

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'-hiy cho biet e6 sai sot trong vi~e tfnh khull haa elm cly hay khong? Neu clJo hi ~t sai sot n~IY unh hll'o'ng d~n khoan m~lc nan tren being BCTC v6'i sf> nhiell'? Neu c,ic but ta{1Il diell chinh. Cho bi~t Chi phf kh5u haa NX viI may }t~On(T ni,1 v6n hang ban trung ki don vi .kh6ng. e6 SPOO va hang tc.\n kllO)~ TSCD khac tfnh van LON. /I Giu El dung. -----Slr St) du delu nam -_.--l..:..

c6 hay ti~n baa in nAm CP

B.li 2:Hay sfrp x~p cae buc.re cong vi~c sau uJy then m~le dfeh ki~m to,ln dl thea chu the kii?m toan I.X,lc dinh tfnh trung th~rc h~rp If Clla cac BCTC elm mc)t ON NN thca chi thi Clta qu6c h()i 2. Kicm tra vi¢c lh~I'C hi~n cac qui c.tinh elIa uon vi lien quail d~n thll t~le XlIe1t kho h~lng hoa.

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Bili J: Kie~toan vicn ph\1 trilch ki01ll to,In khoLln 111\ICdOLlnh thu t~li, c{mg ty X cho nien dl) k~ to(1I1 k~t thuc VilO ngily .:11/l212()()7.Ki~m to,ln vien nily It'i thu th~ir cuc rhi~u.\u,lt kilO vilo thlyi l1i~1ll kho,I Sl) nlm sau:

Phieu xuat kho Ngay giao hang S6 IU'Q'ng(kg) __ L~~_~~n_(1Q.00_c]_ -_.. -_.._----- ..74730/12/07 -"- - .--------·----------t-- ...--........----0.100 S6 hoa ~O'n 32578! 200,000 i

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750 31/12/07 751 1/1/08 752 2/1/08 753,29/12/07

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0.100

325791--------200,-000

0.125 32580 i 32581 ! 0.050 I I 325821 0.200 I 0.100 325831 ------,----.---n:r---------.-----0.175: 32584! I

300,000 120,000 500,000 200,000 ----.--400,000

C(lC thong tin v~ chia eftt nicn d0 nhu sau: Phi~u xudt kho cu6i n~m 2007 I~I 56 750. Nghla I~l nhl'rng phi0u xuflt kho e6 Sl~ nhl) hon va bJng Sl~ 750 dU'l.YCh~ch to,ln vflo nam 2007 Hoa don b{1I1h~tng cu6i cling elm n{un 2007 IfI 32.581. Nhu v(ly nhl'rng hoa don co s6 nho hon ho~c brIng 32.581 d~u duvc h~ch to(1I1 van nam 2007 Thong tin kh(lc: Gia trj ClW IUQ'ng h~lI1g trcn phi~u x.uftt kho la trqng y~u Khon'O':::>co hanO':::>0 CTLriban cu6i kl Cty ghi nh~n doanh thu khi giao hang Gi<i ban dl,lUC xac dinh bftng gia v6n + I<ii g9P ( li I~ I<ii g0p 25%) . Cty ap dl,lng pp kc khai thucmg xuyen Yeu du: Ki0m tra vi~c khoa s6 d6i v&i kho,in doanh thu, nh~n xct va I~p cae bllt tmin 'c1i0u chinh n2u co

Bili 4:Trong nam 2007 ON X co cac nghi9P V~lphat sinh v~ khOlin lll~lCTSCD nhu sau: TSCD' . Tan!!; Gi,im SO 31.12.2006 SO 31.12.2007 I36.()(}() 46 l.l 00 32':'.1 (}O Van phont!: 4()K.2(}() 06.00(} 26.7()(J 477.5()() Phuung ti¢n vJn uii 18.(}()() 145.3()() I63.30() Ol,ll1g(\1 Q L I. I()1.900 26.70(} 870.600 250.000 C0n,!!;

Van phon!!; Phuung ti~n v~n tai O~ll1gC~IQL C~)ng

SO 31.12.2006 142.620 124.620

Hoa Il1t'mTSCD Hlllg 16.044 41.370

65.100 332.340

30.300 87.714

Giam

SO 31.12.2007 158.664 165.9<)0 ..

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I. Trang nam dUll vi da xfLyd1lng m6i I clm hang v6i CP la 104.000.000 dt\ng va aua vao slr dl,lI1gngilY 3.6.2007. Ngoai ra dun \'j cung da chi ra 32.000.000 d cho vi~c cai t<;lOvan phOng lilm vi¢c clla GO bao g6m Trang tri n(>i th;}t : 1UAOO.noo a - Trang bi b~ll1gh0 : 4.600.000 a Trang bi may I~nh : 17.000.000 d COllg trlnh cai t:,to VP lam vi~c hoan thanh va aua V30 sd vilo thang 3.2007 N!!;av 1.1. 2007 Don vi thue I xc t,li tron!! 10 mim vo-i sA ti~1l thanh toan hi'lIH! nam la 12.(}OO.O()()a6ng tra ~ao ngay 1.1 moi n5m bfrt dau vao nam 20()8. Theo DK CLlaHD 1 ben c6 th~ dun phuung cham oLrt HD khi bao tnrac ben kia 60 ngay. Dan vi aa ghi nh~n tang TSCD la 96.000.000 d tu'O'ng Lrng vai khoan n9' dili h:,tn El <.16.000.000 d. S6 ti~n ehenh I~eh phai tn.i trang 10 nam v6i NG alive <.tunvi xcm nhu Ini Ifti ch~m. ghi nh~n vao ngay 31.12 moi nam. S6 ti~n Hii ghi nh~n trang nam 2007 la 8.600.000 a. CHfnh sach KH ap dl,ll1gnhll' nhu'ng xc tai kkhae cua dvi. Dan vi da chuy~n ng dai h:,tn sang ng dili h:,tn d~n h~n tra s6 tien dan vi ph'li tra vilo ngay 1.1.2008 theo HO 3. Ngity 25.3.2007 BVi nhugng ban 1 xc tai c6 NG 11O.000.000d d,i khfru hao d~n ngay 31.12.20U6 lit 82.500.000 d. S6 ti~n.m~t thu dll'gc la 29.370.000 d aa co thu~ GTGT dugc ghi giam trl,re ti~p 26.700.000 d vao NG TSCD. Dan vi kh6ng ghi giam TSCD theo qui dinh 4. Ol,Jng cl,l qmin If tang them chLl y~ll lit 2 may tfnh cho phOng Ktoan vao thang fi.2()07 tr! gia fi.200.0()Od/may. Ngoai ra don vi mea I di'ln nm thanh phl,le Vl,lcho phuc It)'i 5.600.000 d vao thang 9.2007. Dan vi aa chlly~n ng1l6n tlr qui Phuc Iqi sang qui phuc iqi aa nlnn [nann TS. Dan vi aa kn6ng lfnn KH eno TS nay vao CP 5. Chfnh sach KH 4% cho van phong, j()l/£: cho phuang ti~n v~n tai, 20% eho dl,ll1gCl,lQI 6. Thu~ GTGT d<1uvao 10%. Dan vi n0p TGTGT thco phuang phap kh5.11trlr Yeu du: L~p cac but toan di~u ehinh "l

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Trinh hil) anh hU'll"l1gell:l \ i¢e .\elll ,\ct tinh tr<.,lngycu dC:n qll;i lrlnh L)p kC:hU;.leh ';1 th\rc hi~n C'tC th u I~ICk iCI1lloa n.

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c. Theo anh (chi). Kiclll tenin vien s0 danh gi:1 tinh trqng y011 CULl!TIl}ts:li ph~111l trong vi¢c trinh b:)y b:io dlo t:'li chinh din cLr vitO nhCrng nhtln tl\ nilo'! /J(ii 2

Rtli ro kicIll toan vi, tfnh tr<.,1ng)'0u lil hai kh:,i ni~11l dn du'<.,Jcxcm xct trang qU:I trlnh l~ip k0ho~lCh V:I thvc hi?n kicl1l to;I:1. Kicm toan vicn dn phai xcm xct't!t\ng thlyi Gl flli ro kicm to;ln va tinh trQng )'~ll khi xae dinh nQi dung, l,ch trinh vil ph~m vi CI'la e1C thu t~lCkicm toan cCll1gnlm khi danh gia k~t qua Clla cac thll t~ICnilY. Yeu

a. Dinh nghTa rui ro ki6m toan va trlnh bil)' C<ICrlli ro du thanh rlli ro ki0m toan. Gi:li thfch m6i quan h~ tuong tal' giCra cac lO~lirlli ro nlli trcn b. Dinh nghTa trQng y~u vii trlnh hay c:ic nh:in t6 anh huo'ng d~n vi¢c x,\c djnh tfnh trqng y~u. Trinh bity m[li quan h~ giu';\ tlnh tr<.,1ng,y~ll dtr~)'c slr d~ll1g khi I;)p k0 hO'.lCh kiem toan vii tfnh tr<)ng y211duq-c slr dl,lI1g khi danh gia k0t qua. Bai 3

Trong qU{l trlnh ki0m toan c6ng ty INDOWA Y, ki~m toan vien da ph at hi~n nH)t St\ sai l~ch nhu sau: Dml vi c11l1'aI~p dv phong gi'lm gi{l cho 16 hill1g t6n kho 16i th()-i, kh6ng con kha niing tieu tlw, tri gia tren s0 sach IA 400 tri¢u d6ng. N~ll I~p d~r phong theo dung yell du CLla ki~rn toan vien, tili san don vi sc giam di 400 tri¢u d6ng va lQ'i nhll~ln sau thu~ se giam di 288 tri~u d(\ng. Dun vj dii. ghi nh~n tnr('l'C 1119tkhoan doanh thu 20() tri¢u; day la khoan tj~n han hang nhung chua giao hang mi;ic dll (lo'n vi dii. nh~n ti~n tmac. Sai l~ch nay n~u di~u chinhtheo yeu du eua ki~m toan vien se khong lam ,inh huang tlli san . nhung lam lqi nhu~n sau thu~ cua don vi giam di 144 tri~u d6ng. Cac sai I~ch nay dun vi khtmg <.i6ng y di~u chinh theo yeu du clla kiErn toan vien. Ngoai ra, cae sai I~ch d~r ki~n (con gQi lil sai s6t dll ki~n) dmlc uac tlnh tlr k~t qua kiem tra mfru cung Ia,m cho tili san don vj tang len lil 400 tri~u d6ng va ·Igi nhu~n sau thu~ tang len 170 tri¢u d6ng. Yeti

a. Tinh t(\lIE?,sai I~ch cillra di~u chinh vit dC: nghi etch lrng XI'I'clla ki~m to{l/1 vicn n0u mll'C tf(~ng y0u CllLltoan h(> baa do til; ehinh dLJ'<,rc"ac dinh El U;O() tri~u dl)ng dl~i \'lyi t6ng titj sjn vii J.200 tri~u d6ng (lll}i v6i Iq'i nhu~ln sau thu0). h. Kj~m toan vien sc XLI'I)' th0 nilO n2u IIlll'C tn,'ng y2u CLI<ltoitn bl) b,lo do titj chinh dU(iC .\ac dinh Iii lJ()(l tri~u (h)ng tt6i v(ri ti'>ng titi sjn vit 7(J() tri~lI ttl)ng d(~i v(ri lq'j nhu;1I1 sau thu0. Anh (chi) dang I~p k~ hO~lChcho hllP tt6ng kiem lO,ln baa do tiii chinh CLlan{lIl1 k2t thuc ngily 31. 12.2(J(JO eL'la Cong ty TNHH Hoitng Tll'. mQt doanh nghi~p tJmong Jlli!i nhl) kinh doa'nh dm'ri d~lI1gnhil ph;in ph(\i cho bl~n c6ng ty s,ln xu~it hitng tieL~clilllg ell ten tUlli. Hil/1g ngily, can Cll' VilO d~t hitng CLJaHoilng TLr, GIC nhil ph<1n pht)i cher hilng giao cho Hoi'lI1g TLr, Tuy nhicn , clo nhu du kh'lch hilllg lhay dt1i nen nhi~u khi ph;ii giao hang d.2n hai, ba If1l1mot ngilY. Cae nhi'l phrtn ph6i n;'ty ban chiu cho Hoang TLT vo'; the)'i gian thanh toan tll' 30 -45 ngay, do d6 hI) cung dp Ill!)t khO<ln n9' ngitn Iwn thucJI1g xuyen gap doi ngu6n von Chll s6' hfl'u clla Hoi'lIlg TlL Do do, Hoilng 'I'Ll'khong cAn SlTd~lIlg IH)'dili h~n. Tuy nhien, hq ki~m soat kh'l ch~lt che t1nh hlnh e6ng n<.rd6i v()'i Hoang Tlr th6ng qua vi~c glTi thu thClIlg bao tinh hillh nl)' hitng lhang, thLl'e hi~1l d(~i chi0u c6ng 11<)'silu thang mQt 1<1n.Theo nhlJng thong tin mil ki0m toan vien thu th~p c1uq'c IllQt each ct{l/1gtIn c~y, t1nh hinh kinh doanh clJa Hoang tll' kha tt)t d<;p trong nam 2()()(), s6 yang quay clla tai san kho{mg 12 vang/nam. H~lIlg t6n kho quay kh,l nhanh vO'i tl)C d9 24 vang! nam. 00 d~t dtr<;rck~t qua nay, Hoang TlT phai chip nh~n mOt mtTe ty I~ Hii gl?P kha th<1p Iii 15% (so vO'i 20% ctla cae Gon vi trong nganh). Tlnh hinh nl! ph~ii thu cua Hoilng Tlr kha t6t VI Hoang Tll' Chll y~u h{ lU ti~n m~t qua m~lJ1g luO'i Cll'a hang, trll' vi~c han chiu cho m(>t v~li sieu thi 1O'n. 56 du tifn eLia Hoang II' thucmg chi~m khoang 25% tong tili s,ln trong khi nq" phai tiiu chi ehi~m kho~lng 5% Uli san Iuu ll<Yng.rLi h,in lbumll CLlaIIl1illlg Tlr chLl y~u El Gte CLrah:lng \it xc t~ii. chi~m kho:.ing .k?2L d)Jlg tili s<in. De th~rc hi~n toan bQ ho~lt dOn~ kinh doanh Clla minh, Hohng T,ll' c,hi SLrcl~lIlg kho,ing 6 nhan vien, trang d6 co 2 tili xe xc tai vii I b,io v~ lam vi¢c buoi toi. D~ gi{ul1 nht; cang VI<;C,I-!mlng Tll' Sll' d~lIlg phu'ong phap kiem kc dinh ky dlli vO'i hilllg t6n kilo va mOt c1mong trlnh k~ toan tfen may. Yeu cAu a. Hay xac dinh nhl'rng van d~ quan trqng cAn ILI'Utam trang ki~m toan cho Cong ty Hoang Tu' va nhlJ'ng thll t~ICki~rn to an nao dul}'c eoi la quan trqng trang ki~m toan bao cao tai chinh nam k2t thue ngily 31.12.2000 clla Hoang TLr. h. Nhl'rng thl)ng tin nilo ki0m toan vicn e6 tht? dn tlm hi~u them d~ ell th0 thu ht;p hon nl'Taph~1m vi ki~m tra Clla mlnh. Bai 5

Ki~m loan vien 5 dang t1m hi0u v~ khach hhng ph~IC V~Icho vi~c I~p k~ ho~ch ki0m to;ln bao cao tai chinh Ctla cong ty HT cho nam tai chiJlh k~t thue ngay 31.12.20()Z. Cae thong tin mil ki~m toan vien 5 thu th~p dtn}'e nhu sau: Trong n{lm 200Z, tlnh hlnh ban hang ella Cong ty HT h~t Sll'C phat tri~n do nhfrng kho khan Clla cac d6i thll qnh tranh trong vi~c ti~p c~n cong ngh~ m6i vii do chinh sach ban chiu dLTqCn6i long eua Ban Giam d(~c. Nho' d6 s6 ngay luu kho blnh quan clm himoo-iam xu6nrr~ chi C(m 20 n!!av o tl.\n kho da '=' ~_ (so va-i 40 ngil\!.I trmyc da\')• theo bao cao

Cll:l Tnrp'll:': h,:) pli~ln Kh,; It:~:;, 1]1:,\\:,1\1 gi;'l Cd hin!I tjl;,'ln L'lld c,l\.: san pil:llll ",in r:1 d:i IClIl"

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ill flh:lIl ";t' S(\ li~n 1;-:11 lit) \g:1I1 k:n; 0 c'hu '. ;IY dili h:1I1, S/, ,~lI~ Lti. 'C\\Jlg t\ 1fT 'su dl;lllg de ngl!l~1I1tili In,r Il;;jn il;ln, D,l:, chlly0n n:'ty Iilnl ch.., san Im,rng clia lIT l:"lllg kl1 III

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Vi~c tlm hiC:ll c:ic tht1ng tin tll hl} ph:)11 k0 lu,il1 g,)p kh(\ kh:"11l\1 k~ 1(1:ill Inrt1ng L'Ud Cl)l1g ty liT dra \ldt canh dinh nl (). IlLl'llCngoili. ngu\.\i l1ll'li 111<lnIlhi~'1ll \\1 cllll'a ;till hil'll v~ tinh hlllh cl1flg Iy. Ngl<.:i trll' tlll\l"Jlg !lop lrcn. t"lnh hinh nh:ln S\I' ph(')ng k0 lo:ill kh,')ng lh;ty l!l'li Irung n:llll :2110Z. IX: giam blrl itp 1\l'c Cllng \'i~c. 13al1 Ci:im d'\C dil d:1u Ill' viI dLra vill) sLr d\ll1g Illl)1 ph:1n mC'm k~ to:ln r:'It mic ti0n viI kh:i phtlC t~IP, CC1flg \i~c trien khai dli d,)t dll\lC tien hill1h gClp rLIt vilO thang ]() nam 2()OZ d~ e6 the v;ln hilnh Ilgay vilO th'"lJlg 12,2()(JZ. Yell du a. D\r ki2r. C,IC khoan 111\ICc6 bien d()ng d'ing ke tren b,IO elO t~li ehfnh ella ctJng ty HT ella nam t~li ehfnh k~t thuc ng~IY 31.l2.200Z. b. Cho bj~t nlllj'ng thtJng tin tren se giLlp ki2m toan "ien luu )' lt~n nhLrng nli ro nilo clla bao cao tili chfnh.

B~lI1dang I~lp k2 hO~lChki0111 to,ln cho clI,lc kiem toan h,lo do t;li chfnh nam 20()X CLla c6ng ty PI.ASCO. D[l}' 1:1Cll()C ki0m to,ln nam d:1u lien nen h;ln dll\l'c yeu c1u ph~ii t11ll hi2u va I~p k~ hO~lChkhil chu oao, Th6ng tin chun~

PLASCO lit mQt cang ty s,ln x1I5t trung ngilnh n1w'a. S:ln phCUll CLla PLASCO 1;1 dun trAn nh\ra dlll1g trong trang trf nOi thAt. S,ln ph:'Im n;IY d;1 tirng c6 nhLrng con S6t" V;1O tho'i gian tnrlle, tuy nhicn trang yang hai Mlin nay tinh hlnh thi trll"<)-ngkhang con hAp d5n nLra VI nhu du X,l h<)i c6 W tllaY d('>i. M(lt m(lt thu nh~p CLIa tang lop binh dan cua do thi dugc ming cao khi~n hQ c6 the cl1Uy~n sang cac san ph,1m trAn b5ng chAt li~lI khae co d<) my thu~t va d<) b~n eao hO'n; m~t khae eong ngh<; mo-i khi~n ele san phtim biing v~t li~u khac Ilg;ly mOt re hO'n. Cae duo li~u th(}n Oke eho bi~t nam nay thi tnrcmg m trAn obua giam kboang 20% so vo-i nam tmo路c. de Sf ~ tII拢! I

Thi tnrimg tAm trAn nhl,fa co khoang 10 nha s,in xuftt 100n,chi~m 80% thi plu1n; trang do P~ ,ehi~m khe<:ing ...!fl-san IUQ'ng. UNIPLASTIC I;t d6i ~hlt chfnh Clla PLASCO vi c6 guy ma ttrO'ng ouung. Trang nam UNIPLASTIC oJ tien hanh nhfrng 09"t khuy~n mai Ian khi~n cho thi phdn elta cac cang ty khac b, wt giam. Cac lI'lYCtfnh cho thAy thj ph~n cua PLASCO gi,im khoang 20% so vlri nam tm{yc.

th6ng phan ph6i

PLASCO phan ph6i san phtim qua m~lI1g luai cac o~iIy 0' cac tinh vit ban tfllc ti~p cho cae cua hang v~t li~u xay d1lng t<;IiTPHCM. Trang oi~u ki~n hi~n t~i eua thi tru&ng

lAm trfll1 nh~ra. PLASCO ph~ii ch,1p nh;~n 1lll,)1tlnh lr~lllg chung I~l dc d~li J}' V~I elra . , , ~ h:lllg cung hic han s,in ph,lm clla nhicu nhi, san xU,l 'h,ic nhau, D~ Cll th2 khuycn khfch tang s,in Im.mg leu t 1~1.chinh s,ich lhlfang dm,rc ,ip d~lng El cho wi ch~m, PLASCO Clll1g khtJl1g lit ngo~li l~, Trong nam 200X, PLASCO da 11<\i/ling chfnh sitch b(lll chiu. ClIa mlnh hO'n Vl)'i thl)-i h~ln tr,1 ch,1111 t[1I1£ten tLI'30 n~;lv l1~n ..+) n!!.:lv, .~' ~ . ~. 1(4..••,a ."

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Nguyen li~u cua PLASCO nh~lp tLr nLrt)'c ng()~li, C(l khj nhicu nh:1 ph{lll p~~~itrong ITnh v~rc n~,y V~I hq cling qlnh tranh vO'i nhau kha gay grit d~ 1110n)ng thi ph,l~ 1~liVN, Tuy nhicn, do gia d,lu t[lllg nen nguycn li~u Clla PLASCO clIng hi tang gia kho,ing 1Y;:;,, Ng,in hilng PLASCO giao dich qua, Ngan h;lllg ~, ml)t ngun h~lIlg thu'lmr. mai cll phdn nl1l), ~?{ty.cling li'l nh;1 cung c,lp tfn d~lng cho PLASCO, Quail h~ gili'a cong ty va Ngan hang rat tat. ~ng

gu,in tri vii Ban Gialll dl1c

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PLASCO iii rn(lt cong ty Cl~phdn khong nicm y&t. Hl)i ul\ng quan tr! chu y0u la cae can b(> v2 luru tmng ngilOh nh~ra. Quan di~m Clla hq v~ tili tnrtmg kil,! cLrng. (ta Sl) u~u nghT r5ng ng;ll1h nh~ra, d~c hi¢t Iii s,in pharn tArn tr<ln v5n con trong tho'i ky "vang son" nhlf khi hQ can dang 1;101vi~c. VI v~y, ong An, T6ng Giam dCle eang ty hAu nhlf khong th0 thuy~t phuc hQ th~re hi~n cac ehfnh s,ieh giam gi,i haUl' khuv~n mai manb nblr dc dill tbll qll1h tranb. Ong Tr<1n An u,im nh~ln ehLrl' V~IT6ng Giam (h~l' tLr 3 nam nay, lElY I~t m(lt nll;1 kinh doanh ttrng trai. Ong du'Q'c thue lam Giam dt\c v6'i I11Lrcluong khtlng eao 15m nhlfng ltUl,YChuang mQt s6 l'6 phAn trang l'ang ty V~ll'h~ de.) ti~n tbuang h~lI1g nam kha l6"n th~() k0t qua kinh lO<lnh. "tJf:tJ I.Jck !f-.4 ) K2 to,in va kibn toan

Bl) may k~ toan l'lla cong ty co khoang 4 ngut)'i. K~ lOan tnrfrng m6i 1;1co TllllY, tnr6l' d{IY . Iii Pho . pbong K~ toano K~ toan tnrang ell iii co Mai. lta xin nghi vi¢c ~IO giiIa nam, l1e cbuyen sang mot l'ang ty khal', ~ m(lt nhfln vicn lau n{lm gill' etll1g vi~l' ke tQ~DJili~g ~huy~n cang tal' theo co Mai. Hi¢n gia eang vi¢e nilY ctuQ'c giao l'ho ~ien, ke toan tien luong d,im.nh~n.

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V;IO tbang IO.200X, l'6ng ty da mua mQt pblin m~m k~ toan rn6i. Hi¢n nay pllAn m~rri nity dang trong giai dO~lI1thlr nghi~m ncn e6ng vi~c l'lla phong k~ toan cling kha l1~ng, TLr b<li n[IIll tnr6c, PLASCO du'l)'l' ki2m toan bl'ri mQt l'6ng ty kifm 10(111co lIy tfn. Tuy nhicn, nam nay PLASCO l'huy~n sang m&i cang ty b~1I1VI IX do phi ki~m loan thap bon. ~

--.

Chi&n 11I'O'cpbat tri~n TLr thang 2.200X, PLASCO da xay d~rng Illl)t nha may san xuAt cae d6 dllng b5ng c:~~_c_:p_::.h~B.na ~H)t IO~lis,ln ph'~I!TIl'hua duq'~ s,in, xu,1t 6" VN tLr tru:o'c uen Thea d~r kien, san ph5m nay se thay the vj tfi Clla tam tran nh~ra trang chien lugc tri2n l'lla eang ty ) nam nlra. NhiJ. ma}' da hoill1 thill1h ph<.1nxuy d~rng ell' ban, trang giai do~n hip d(lt may mol' tbi0t bi. Nhfrng v5n d~ ctia

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B;li 2 Bao GIO ki0mlO,in e5.n trlnh bay nh5t quan vt? hlnh thire vit k~t du. DlI'()'j dfly Iii c(IC IH)i dung eLla Im)l b<ia cao kifm to(ln chip nh~ln to;1I1 b0 (dw)'c SilP x~p khang theo dClI1gther t~r): i:- (I) Chemg tai dft th~re hi¢n ki~m to(ln then dte ehuan l1l~rcki0m taan Vi~t Nam. (2) Chung l6i eho rClI1geang vi~c. ki2m toan Ct'Ja chung t6i dii dtra ra nhlJng eo' s<'r hl}-PI}' de Him can ell' cho y ki0n et'la chung loi. 'IS (3) Theo}1 ki~n cLla chung l6i, b;ln do li'li ehfnh (1ftphun ,inh trung th~re va hQ'p Iy \ tren cae khfa qll1h trong ytu t1nh hinh tai chinh cang ty ABC t~li ngily (()31.12.11)1)1) clIng nhu k~t qu,i kinh doanh va cac lu6ng luu chuy~n tien t¢ trang n5m tai chfnh k~t thuc ngay 31.12.19t)1), phil hQ'p v6i chuc1n m~re va eh~ dl) kf to<ln Vi¢t nam hi~n hanh va eae quy dinh ph(lp Iy co lien quan. Chung tai dii ki2m toan ~)ao cao tai ehinh g6m: 13<ingdin d,\i k~ ,toanyli ngay rf\ ~ (4) 3 1.I 2. 1991), BaD c(tO ket qua kinh doanh, Baa CIO Itru chuyen tien t~ va 1];Thuy~t minh bao cao t~li chinh n5m ti'li chfnh k~t thue ngay 31.12.1 t)l)1) dLH.JC 1\"lf1 nga) 15.2,2()()() CLtaCClng ly ABC lLI"lrang llJ d~1l trang 15 Kl:lll thell. Chung tClida th~rc hi~n vi~c ki~1ll lra tren co' So' chon mau V;t ap d~lI1g cac thLr nghi¢m cAn thi0t, dc b5ng cherng xae minh nhu'ng th6ng tin tren bao do tai chinh, d,lnh gi;1 vi¢c tuan thLI cac chu,1n m~rc V~l ch2 dQ k0 toan hi~n hanh, cae nguyen tAc vi't phuang phap k~ loan dtrqc ap d~lI1g, cac LH)-Ctfnh va xct doan quun tr\lng etta Giam dilc cung nhu dch trinh bay t6ng quat cac bao cao ti'.ti chfnh. Cae chu5n m~rc nay yeu du eang vi~e ki~m toan l?p k~ ho?-ch va th~l'e hi~n d~ ~) e6 s~r b~o dam hqp Iy la cae bao cao rai chinh kh6ng ehira d~rng cae sai sot trQng yeu. Yeu c5u <l. Obi voi moi nOi dung lrcn, hfty eho bi&t: N()i dung lll) n5m trang phfrn nao CLla8<10 cao ki~m toan M~lc dich CLtanOi dung do khi dm.K trinh bay trong bao cao kiem to,ln b. Vi~t I~i bao do ki~m toan noi trcll theo dung ther t~r. c. N~u b<1ygil'.)"do gi&i h~ln v~ ph?-m vi ki~m toan mQt cach nghiem trqng ncn ki~m toan vicn kh6ng th~ atra ra }' ki~n v~ bao.cao tai chfnh. Hay vi~t l<,lib(LOcao ki~m toan trang twang h9'P nay.

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Bili J Dln')'i dily 1:1cae tlllh h11l1ng tlt)c!')[l mil kicm lu,in ,jell Ct'l IhC:g~lp phai tnlllg qUit Irlnl1 kiC:m tll,in h;ill l;l,) t;li chinh l1~llJl[;'Ii ehillh kC:1tht'le ng:ty 31.1.2,2{10\J Clla crlng tv !l<l,dl C~u:

Tr()l~g qu,i tr'lnh ki01ll tll,i" C:IL'khu,1ll d;~u tll' tEli h',ln. kicm [(I,t!l ,icll khr\ng ell dUlle h,lU GtO t<li chinh d,'1 kiC:m tnan eu:! Illl'lt khoan d,lll ILl' van milt e(ln!2. t\ I) nUI')c n~n:lj. Iri !2.i,i2,:;3:;,()()O.(I()() dl\n~. Ki01l1 tu,in ,iC:ll k~'l 111,111 r:ln!2. ~h(~IH': Ih': u'l lll1'l1'CC'I~ 11,111geht'l:1g lh\y du \':1 ~hieh hl.lP \~ khl),lll d,\;l tt'r n;'I\, ~ ~ Dun vi thay dlli plmung ph",!1 tinh klI,1u han t:li san 0\ dillh, KiC:m to;in \il'!1 nh/lt tri ,(rj SlI' tron~ . tha\ deli ll,h 1ll~ICdll no anh htrlyn!2. .•... . ..... -v0u.-d~'n klw n~ln!2. - L'() the Sll ~;inh dtrl,l'C eua h,io l'ao L'li ehink gi,t tri tili S,ln eil dinh ehC:llh 1~~L'hdo Ihay l11li plllHmg ph,ip kh;1u hall 1;'13.20,O()(),()()() dl\ng. 11.1'jnhU;)1l sau thu~ ehcnh I~ch do thay dlli phuong philp 1:12()4.()()().()()() d,\ng, Dun \'! d,l khai klO d;\y du \0 s~r Ihay ut)i pl1ll'ong philP kh;1u hall n:1Y trong 1l1~IC(I [ cua ThuycI minh b;io cao t:li ehinh, M()t khoan thu 2.4()() tri¢u IIt\ng clma c1trq'c dp Cil thillll quy0n quy0t 11inh dl) I:t c10anh thu hay I:t vI~n gl)P cua cI~ dung, di~u n:lY n[uTI ngo:li kh;l n(lllg kic!ll so:,t ..•:1 d~r oo,ln CLl([don vi \':, Clla ki0m loan 'lien. Nlnrng 110'nvi van ghi Ilh0n SZ; tien nay vao uoaillt tlilt, 4 ) DUll vi kh6ng dll'a v:,o t:,i s,ln cl~ oinh m~'h s6 t:li s;ln CI) dinh thue tai chinh. thay 'l:LOd6 I~li kIwi bao trong Thlly0t minh b,lo 'cao tai chfllh v0 dc kho,in nl.)· ph at sinh do thue t:li chfnh (m~lc VB). Theo kicl11 toan vien vi~c khtmg dLl'a V:lO 1:li s.,ln ec) uinh cae ti'~is;ln lhue ti'li chfnl~ ni'ty 1:1vi ph~1111ch0 de) kc toan hi¢n h:lnh nhLl'ng Gial11 Ullc cang ty khung dllng y. Gi,i tri c()n I"Ii cLla tili s,ln n~y. n~)'dai h~lI1va n9' ngfJn h~lI1phai tra uen tho·j dicm J 1.12.1 t)t)<) 1<1nILl'qt Ii'l 1:12~ll,()()(),()O() t:h\n~. 24(),(JllO,()()() d6nQ vi'I 12(),()()().(l()() ol\nQ. Vicc kh6n~ ghi chep cac tai s,ln tre; clan den lqi nhu~in ~"au thu~ tang len')i'l 52.()Oo'.()()() dl\~lg, Trang baa cao tai chfnh ngay 31.12.2000 Clla cang ly ALPHA co I11Qlkhellin phai thu cua Cung ty XXX. Do XXX dang g~p kh6 khan t:ti chfnh ncn ALPHA uii l~lp c1~rphong 40% tren tt)ng s6 nq phai lhu cLla XXX. Trong the\i gian dang ki~m to,ln t~i ALPHA, Vi'IOthang 2.2()()L ki0m toan 'lien du\yc hi0t XXX t:t;-lpha s,ln v:, s6 ti~n th~rc dui clla ALPHA chi Ii't 200',; tClng Sl~ nl.)'. Ki~1l1 to,in ,:ien o~ ngh, ALPHA di0u chinh hao do ,t:ti chfnh ?~lfIp c1Vphung thcm cho Sl1rLg cua XXX. Tuy nhien ALPHA tlr ch6i VI cho rang s~r ki~n XXX phil san chi xuy ra ..,,:10 n[1111ZOOI V:I chi d6ng y khai h,io trang b'lng thuyct minh clla hao caa lai chinh, Giam o6c cang ty tlr Chl~i cling cAp tlm giai'trlnh theo yeu e5u Clta kicm toan 'lien VI cho riing trach nhi~m cua ki~m toan 'lien Ii'l phai thll thfIp biing cht'rng cho y ki~n clla minh.va hi thu gi;ii trinh khung th~ thay the cho cae biing chu'ng d6. Nhfrng ty s6 ti'ti chfnh cho thB.y cung ty khang c6 kha nang th,inh toan cac khoan phai tra trang nam laL Khi duqc phong vdn, Giam d6c cung ty <1Ira ra mOt k~ ho?ch c1~giai quy~t t1nh th~ baa g6m vi~e ban I11Qts6 ti'ti san ce~ djnh khang dn dung va thuyet phl,lc mQt 56 chll nq hoan nq trang hai niil11. Ong ta cling chAp nh~n vi~c khai bilO d5y Oll v~ s~r ki~n nay tn~n baa cao ti'li chfnh. Ciam d6c cang ty kicn ql!Y~L khang i~hip nh;,in ki~m toan vien glri tllll' X;1c nh~n den m!)l s(~ khoan ph<li t,'a VI khang mu6n nh5c hQ nha d~n man ng ni'lY. '"

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V~lO thai di~m 31.12.2()()(), C6ng ty VIETTRUNG khong du Sl\ v(~n phap dinh theo yeu e<1u ella mOt quy dinh m6i clla Nh~1 i1ll'cJ'c. D~n th,ing 2.2()() I. trang khi ki6m to,ln viell dang ki0m to,in t~li VIETTRUNG thl (tll'l.)'C hi~t e6ng ty mt; ella VIETTRUNG dfl tang vEm dfru tll' V,'1O VIETTRUNG cao hun mll'c phap c1inh. Giam d6c VIETTRUNG lil' c111~lib5t ky khai bao nilO \'0 V<1nd~ nay tren b,lo cao Uli chfnh ng~IY 31.12.2000.

(10) M(lt s(1 thClI1g tin trang

Tim clra H(Ji dl}ng quan tri dfnh kern vO'i bao cao taOi chfnh co nvi dung kh6ng nh5t quan V()'i bao do ti'li chfnh. Ki~rn toan vien d0 nghi Linn V! sua nhl7r7g hq ell' ehl)1 vtehu rrlllg kiem tO~1Ilvi~11 khong ki~m to{ln c,le thl1ng tin d6 mi'l chi ki~m toan bao do tai chfnh ncn kh6ng c6 quy~n yeu et111hQ di~u chinh.

(! 1) KTV dang th~l'c hi~n vi~c ki0m to,ln BCTC cho nam t~li ehfnh k~t thue ng~IY J 1.12.2000. Giam d6c (tun vi dii cung cAp danh gia v~ gill dinh ho~t d(lng lien t~lC nlnrng kiern to,ln vien nh,)n thAy cac c1anh gia ni'ly chi xem xct dâ&#x201A;Źn thai diem thang I (). 2()O(). Ki0m toan vien kh6ng co nhCi'ng b~ng ehlrng hqp Iy v~ gi,I dinh hO~lt d(lng lien t~lC Clla don vi xct d~11 cu6i nam t~li chfnh 2000. Yell c5l1 Cho bi0t y ki~n Clla KTV trang m6i tnrang h9P tren (theo VSA 7()(), ISA 7()() hi~n hi'lnh vii theo dic d~1' thao l116'i). Gia slr r~ng n~u kh6ng co cac y~u t6 dang xem xct nei tren, bao cao t~li chfnh Clra dun vi co th~ dfrn ct0n m<)t y ki~n chap nh~n toan ph5.n. Bai4 T~li sao noi qua trinh phat trien clm hao cao kiem lOan la mOt qu,l tdnh di tlrn ki2m rn<)t deh thi1ng tin hL'rli hi~lI nhAt giChl ngm\i dqe h,lo cao ti'li ehfnh \'i'l kiern to,ln vien. Cho thi J~Iminh hQa.

T.\ P K II:: 1\ I SO,\. T :\(> i IH)

B\ I

c hO~,lt fill ng ki~'I1l'i:':' t

<.. '()

l\ ·PH-HI .... ,il1 \lI,l[

Tai (\)n~

HlI':l1h ()lIallg

":\1 eal' llill

WI.:

11l'~.lld\)I1~ ,lu\k 111\) Ll

11h lI' •..• a ,I :

I~l) KlJi d(lt h;'tn~ 11I1ia Ilgll)ell

\;)t lieu,

Ill\)l lien eLla ddl1 lL~ll h:lll;

pk'111 I1h~ln h~ll1g, Khi Ilh~~111 h~ll1g, Ilk'lll \icll Ilh:111 \;'10 lien Il~l) eLI~1Lldll d:tl lJ:'tI1~ V:l! lieu sauciL'l ....e Llu'dc Ilh(lp (11) r--li)t ehi I1h,"tl1hb:111 h~ll1g dla vicl1, Chi nh;"tl1h dllde

ty',

pll<ll1 I1h~ll1 hillig :-;c· ~hi s()' lhu'l..' l'hu bl) ph:lll ke' tU:lll

giau

trung ky n(lp v~ Cong

ty,

h:lng

: 86"i vC1i mlli t1nh hu6ng

s,';,

',I hai

I1h:111

dieh tai Ng;111 h~lng dia phlldng,

n:IY ph'li co chel k)" eL'ta ClIa h~lng tnlL1ng hUC1CGi;lm ky, ClIa

de ~hi

dll\iL.' l1t)p \'~lU U~lY, C:tc see nit ti0n elb

S{; pli~1 dll\iC gl(i ve cho Clla hang

h(~)

elll1g ty ball g(\111 l1i(ll etCa h;lng lnfdll~

111(1m(lt t~li khoiin

V~l IllU s() phu, Dinh

Yeu

~ll'i

khu,

\~l()

C:te kho;ll1 ti011 thu elL! chi nh:tnh kho'ln

\~l

LllI'dl..'pi'i elm bl.~)

tnlt1ng,

()(lg

n:1Y SC d6i ehi0'u v,~i

tnll'1ng se I~p IlH)t biing

k~ tren,

due t:li chinh

hay ehu biet

diem

ke de

t~li

c(1ng

Sl~

s:tell

khoiin

chi

ye'u eLla kiem

so:"tt

n(li b() \';1 10',li gian l;tn ho:)e sai sot nao ell the xiiy ra, Sau c1L\cho biet thll t~lc ki2m so:it nao co the di0u chlnh

nhu'ng diem

yeu nay clla kiem so:tt nOi b(\

1M; 2

do do

C>Q.

Dl(di dily la Illu

Chlk n:lng mua nguyen

kiem

toan

vien

I~p l1e m(l t:l de

v;tt li~u cua Cong

m6 trung binh(xel11 trang

ty Nam Vi~t.

thL't t~lC kiem

soat deli vdi

mCH C611g ty <In xuflt quy

sau),

Ycudll1 Neu nhung diem

m:,ll1h V:l yeu kem ella ki~m soat n()i bl) t',li con,g ty Nam

Vi~t. "

Neu

b<;lIl la m(lt kiem

to:.l11 vlen

d(ll" l;tp, dang

kiem

tm"tn b."to cao

tai

chinh clla Nam Vi~t, b~ln se quan tam den de V[111d~ g1?

Cae yc'u

to e:1u thanh

h¢ thong KSNB

Bai3 Trang tlnl quan kie'n nhll sau: (I)

gLi'i cho ban giam

Cac hoa ddn Cl'ta nguoi quy~n

duy~t

doc cong ty H6ng Quang,

ban khi nh~n dl(QC dn

cho thanh

KTV

oJ co

mOt so

phai Ol(QC mQt nguoi co thim

toc.'.n tren cd sa doi chieu

voi so IUQng tlWe nh~p

r"--

trel, Phieu nh,}p kho vi\. udn gi'l tren 0(1n d~t hi\.ng clb urin' vi. cling nlll( ki~m tra ],li vi~c tinh to,in tren hoa don. 0(2)

C6ng ty nen ban hJnh II1Qtquy dinh y~ each thl(c ((ng XLI'clb nhtln y;en mua hi\.ng khi giao tiep \di nh:l cung c,{p. thi d~l khi c1l(~ict,)ng qU:1 (hien v~t. tien). 111l1ioi :In ub'ng,.,

(3)

B(l ph~1l ki0m roan m)i b6 nen tel cht(c tntc thU(lC gi'llll et6'c, kh6ng nen tIVC thu0c pho gi:.im 06c tJi chillh nhu' hi¢n nay.

(-J,l

T[(t C,LPhieu nh,}p kho cH3uph'Li Ol«.1cc1anh so thll' t~I'trt(dc mOt deh

())

8inh ky tienh:lnh ki~m ke h:lng t{)n kho d sach the a s(l thlfc te ki~1ll ke.

(6)

NhCYngtZlp tin dl1 li~u saD h(u d~( phong tiYmay vi tinh ph,Li dl(<,iCsap xep va Il(U gill' d noi an toan d~ de phollg m9i tn(ang hQp bat tdc co th~ dy ra cho may vi tinh.

(7)

Hang thang nh:lquan IS' xcm xct 1,.1; de bao do bien oOng v~ tlnh hlnh doanh thu va chi phi so vdi ke ho'.lch va pheln tich nguyen nhan d5n den W bien dOng.

(8)

Tat d chl(ng tL(thanh to,ln phiii dl(cjc dong dUu "BIT thanh toan" khi chi td.

lien t~IC.

oi~u chlnh h,li Sl) li~u tren s6

Yell diu: a)

Cho biet 1116ide xuat tren lien quan den bQ ph~n nao cua ki~m soat nQi bQ (trong n:llll b<) ph~n : 1TI6itn(ang ki~m so,lt. danh gi'l nti roo dc hoat (1t'1ng kie'm SO{lt,thtlllg tin V:l truyen thong, giaITI sat) va thuOev~ nOi dung nao trong bQ ph~n do.

b) Cho biet deli voi moi di~m yeu kem trang ki~ITI soat nO'i b<) cLb don vi ma ki0m toan vien drr kic'n nghj di~u chlnh nhl1 tren neu khong dl(Qc dlin vi tlWc hi~n thl co th~ se anh hUc1ng den nhCYngkhoan m~lc nao cLla b,io do tai chinh. Danh gin riii ro

BiJi4 Ba Tam, khach h:lng Jelll nam cLla b<;J.n,gan day tham gia gap von kinh doanh van HOi quan Chi~u Xuan, ml)t khach s<;J.nmini cao cap 18 phong kem thea dich V~I cafe s;'in \'l(lJn qi Qu~n 9, TPHCM - dia di~m dang thu hllt dong dao khach <.iulich hi~n nay. S:l Tam gQi di~n mu6n nha b<;J.ntlf van.

Chung guanh khu v~fc gu~n 9 co khoang 20 khach S4n mini tl(dng t~( Chi~u Xuan, ngoai ra con co khaang 15 quan cafe san vlfdn drin thuan (khong bao gOI11khach S"lI1). 6 khach s"ln mini u(1nthujn (khong co cafe). .. The' m<;1nhdla Chit?u Xuan Iii dc khach tham quan de'n tu cae tinh mi~n Tny. h9 oi choi l1 cae khu du Ijeh chung C)uanh va thL(C1ngngLI dem d khach s'.ln dong thC1i tieu xui kha rQng rai. HQ thich

Ch;t'li

XU,~lll 'J

[hli'~' :-111!I~l\n. p!1ll11~ ..::tcll thCln llnh '. ,'I de 1I1~n U;,l

l,::1}11C:

l1:.!lllii

plllk' \U,

iLL "Ltll1 (LtI1~ lei l:ln.:c \ t \ice "LI':Ichela cClu S~li.:c('i11~<;n dCI)' ,-::i~kltUYllli !1l1\1!1::,: I:lnl ;;i~11l1khach JC'n lLI'TPHCi\1. D~l l'llil~ hl'I(\llc trtl\k I1ltll '<Ii L'L11)c \j.:路'n~ th~'111ltli' l'j ..: cd quan ....11Lj路cn:tng LIla phU\ing \c 'tlnh hlnh rht)f]g chtlng t~ nan \:1 hoi. 11l:~lCL!U11 Chicu Xll;1I1 cllll~; had gili \~i) Ll ttnh hUl~ng dang tiee n~lO. f\ltlt ,,(, kh~icli,:tn mini kh~ll' ('j g:lll d(i IlH1i j~l ndi u\ ele t~ nan n~IY: l1l(lt di ndi J~1 bi ph~.lt \,\'fi s..-; tien kkl lrin. B~l T~ill1 dang nghl den I1ll)t S(, CU(ICtier \lic \oi chinh t]u)'en dia l'llll'dng d~' tan quan h0 ttlt. ILl dl.!'dinh ,[Ii tn;" eho m0t nh~'1lr~ ~,dn dl) nllling (lln c' n!2ai \1 kILl It,n kCI1l.

Tlnh hlnh lLlu tlf H0i quan Chicu Xuan dit dllde :dy lI~lng deh day 2 nClm (trll'IJe khi b:1 T~ll1llLlu tu'). Bay gili ll1(lt SlJ cong trlnh dit xlIclng c[lp trong khi cac qU~1xung quanh IllCii xay e;lt dep hdn nhieu. tv1L)tngtloi ban 1:1kien true Sll ua lc)ng ba Tam mOt biin thi~'t ke ll10i rflt [In tll(.ing, tllY nhien ngu6n kinh phi (hlu tl( kha cao. Trong khi <la, b拢l Tam llang lIl.1kien nang ear khu \~IC nh[1 hang V[I tuy~n them d5u bep. Tlllh hlnh qldn Iy Ba T;11l1da thue v9 chl~ng anh Tam dd lam \'i~c Idng ngay toan thai gian t;.li H6i quan va tra Illong cho h9 hang thang. H9 se 21 luon t;.li HOi quan trong mOt can phong phiasau Van phung H0i quan. Hq tuy~n dl,lng V~I qu;in ly khming 4-5 nh;ln vien ban thai gian d~ d9n phong, nflu be'p va ph~IC V~I t'.li qU~ln cafe. VQ chong anh T,lm co nhi~m V~I ghi c1H~p s6 s,ich v~ tlnh hlnh thue phung, 'doanh thu cafe va nh~ln tien tt( khach hang (ti~n m~t). Hang tu5n h9 n(>p ti~n vao Chi nhanh ngan hang XCS t(,li Qu(Ln 9. Nha ba Tam each xa H(}i quan, chi co th~ ghe mOt tu5n mOt 15n. Ba Tam tin tlI21ng vtlO vQ chong anh Tam, mc)c dll bi! co hdi buon VI dO:.lnh thl! gdn day khC>ng tang them. Thea kinh nghi~m cLia die b~ln be, ba Tam d~1djnh trang bj mOt h~ thong tinh tien tlf dOng, tuytin mOt nhan vien ke roan. Chi phi khong Idn Idm nhl(ng b:1 ng(,li mflt Jano~'. \'(j chonnl:' anh Tam, ' Yeu diu B~ln hay li~t ke V~lphan tich cae nli ro de d9a d5i vdi hO<;itdOng Cl't..l Chieu Xuan, biet rang m~lC tieu Clla b~l Tam la trong \fang 2nam tdi phai thu hoi v5n dau ttf.

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PH.A.ITRD

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RR : Blio Gin nh,~11 h'lnJ; (R<:e<:ivillg Report)

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