{"id":29685,"date":"2023-12-11T09:59:55","date_gmt":"2023-12-11T02:59:55","guid":{"rendered":"https:\/\/amis.misa.vn\/?p=29685"},"modified":"2024-02-21T14:50:24","modified_gmt":"2024-02-21T07:50:24","slug":"tong-hop-cac-sai-sot-thuong-gap-va-cach-doi-chieu-tai-khoan-khi-lap-bao-cao-tai-chinh-nam-2021","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/29685\/tong-hop-cac-sai-sot-thuong-gap-va-cach-doi-chieu-tai-khoan-khi-lap-bao-cao-tai-chinh-nam-2021\/","title":{"rendered":"T\u1ed5ng h\u1ee3p c\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p v\u00e0 c\u00e1ch \u0111\u1ed1i chi\u1ebfu t\u00e0i kho\u1ea3n khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2023"},"content":{"rendered":"

\u0110\u1ec3 k\u1ecbp th\u1eddi h\u1ed7 tr\u1ee3 c\u00e1c doanh nghi\u1ec7p khi h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u0169ng nh\u01b0 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) cho n\u0103m 2023. MISA AMIS xin g\u1eedi \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc c\u00e1c n\u1ed9i dung c\u1ea7n l\u01b0u \u00fd ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu l\u00ean BCTC cu\u1ed1i n\u0103m c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n, kho\u1ea3n m\u1ee5c tr\u00ean BCTC c\u1ee7a n\u0103m 2023. Nh\u1eefng l\u01b0u \u00fd n\u00e0y s\u1ebd gi\u00fap c\u00e1c b\u1ea1n nh\u1eadn bi\u1ebft c\u00e1c r\u1ee7i ro ti\u1ec1m \u1ea9n c\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n v\u00e0 kho\u1ea3n m\u1ee5c k\u1ebf to\u00e1n \u0111\u1ec3 t\u1eeb \u0111\u00f3 tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c nh\u1ea7m l\u1eabn v\u00e0 sai s\u00f3t. Trong b\u00e0i vi\u1ebft n\u00e0y, MISA AMIS c\u0169ng cung c\u1ea5p cho c\u00e1c b\u1ea1n gi\u1ea3i ph\u00e1p hi\u1ec7u qu\u1ea3 \u0111\u1ec3 ki\u1ec3m tra t\u1ef1 \u0111\u1ed9ng c\u00e1c r\u1ee7i ro n\u00e0y.<\/p>\n

1. N\u1ed9i dung c\u1ea7n ch\u00fa \u00fd ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu ph\u1ea7n t\u00e0i s\u1ea3n<\/b><\/h2>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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PH\u1ea6N T\u00c0I S\u1ea2N<\/b><\/p>\n<\/td>\n<\/tr>\n

Kho\u1ea3n m\u1ee5c<\/b><\/td>\nN\u1ed9i dung c\u1ea7n ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu<\/b><\/td>\n<\/tr>\n
Ti\u1ec1n m\u1eb7t<\/b><\/td>\n\n
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  • \u0110\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 TK 111 t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh v\u1edbi Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea qu\u1ef9 t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n
  • Ki\u1ec3m tra qu\u1ef9 ti\u1ec1n m\u1eb7t c\u00f3 b\u1ecb \u00e2m t\u1ea1i b\u1ea5t k\u1ef3 th\u1eddi \u0111i\u1ec3m n\u00e0o trong n\u0103m hay kh\u00f4ng\u00a0?\u00a0N\u1ebfu c\u00f3 c\u00f3 th\u1ec3 ki\u1ec3m tra c\u00f3 h\u1ea1ch to\u00e1n nh\u1ea7m chi tr\u01b0\u1edbc thu sau hay kh\u00f4ng?\u00a0<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/b><\/td>\n\n
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  • \u0110\u1ed1i chi\u1ebfu chi ti\u1ebft s\u1ed1 d\u01b0 t\u1eebng t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean sao k\u00ea, s\u1ed5 ph\u1ee5, th\u01b0 x\u00e1c nh\u1eadn ng\u00e2n h\u00e0ng, \u2026 \u0111\u1ea3m b\u1ea3o kh\u1edbp \u0111\u00fang. Ch\u00eanh l\u1ec7ch (n\u1ebfu c\u00f3) ph\u1ea3i t\u00ecm hi\u1ec3u nguy\u00ean nh\u00e2n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t nh\u1eb1m \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u ch\u00ednh x\u00e1c.\u00a0<\/span><\/li>\n
  • Ki\u1ec3m tra S\u1ed5 chi ti\u1ebft ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng c\u00f3 b\u1ecb \u00e2m \u1edf b\u1ea5t c\u1ee9 th\u1eddi \u0111i\u1ec3m n\u00e0o trong n\u0103m kh\u00f4ng? S\u1ed1 d\u01b0 \u00e2m t\u1ea1i m\u1ed9t s\u1ed1 th\u1eddi \u0111i\u1ec3m c\u00f3 th\u1ec3 xu\u1ea5t ph\u00e1t t\u1eeb nguy\u00ean nh\u00e2n k\u1ebf to\u00e1n \u0111\u00e3 h\u1ea1ch to\u00e1n nh\u1ea7m kho\u1ea3n chi tr\u01b0\u1edbc thu sau, h\u1ea1ch to\u00e1n tr\u00f9ng nghi\u1ec7p v\u1ee5, \u2026 K\u1ebf to\u00e1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng \u00e2m t\u1ea1i b\u1ea5t c\u1ee9 th\u1eddi \u0111i\u1ec3m n\u00e0o trong n\u0103m.\u00a0<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/b><\/a><\/span><\/td>\n\n
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  • C\u00e1ch t\u1ed1t nh\u1ea5t \u0111\u1ec3 ki\u1ec3m tra s\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n c\u00f4ng n\u1ee3 \u1edf th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh l\u00e0 n\u00ean \u0111\u1ed1i chi\u1ebfu v\u1edbi Th\u01b0 x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 v\u1edbi \u0111\u1ed1i t\u00e1c\/kh\u00e1ch h\u00e0ng\/nh\u00e2n vi\u00ean\/\u2026. Trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 th\u01b0 x\u00e1c nh\u1eadn, k\u1ebf to\u00e1n ki\u1ec3m tra s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0o \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu. Ngo\u00e0i ra c\u00f3 th\u1ec3 ki\u1ec3m tra thanh to\u00e1n sau ni\u00ean \u0111\u1ed9 (n\u1ebfu kh\u00e1ch h\u00e0ng \u0111\u00e3 tr\u1ea3 ti\u1ec1n).\u00a0<\/span><\/li>\n
  • S\u1ed1 d\u01b0 b\u00ean c\u00f3 qu\u00e1 l\u1edbn: ki\u1ec3m tra l\u1ea1i kh\u00e1ch h\u00e0ng \u1ee9ng tr\u01b0\u1edbc hay do \u0111\u00e3 b\u00e1n h\u00e0ng nh\u01b0ng ch\u01b0a xu\u1ea5t h\u00f3a \u0111\u01a1n?<\/span><\/li>\n
  • S\u1ed1 d\u01b0 n\u1ee3 l\u1edbn: ki\u1ec3m tra c\u00f4ng n\u1ee3 v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n thanh to\u00e1n nh\u01b0 ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi xem c\u00f3 nh\u1ea7m \u0111\u1ed1i t\u01b0\u1ee3ng hay kh\u00f4ng?<\/span><\/li>\n
  • Tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng n\u1ee3 qu\u00e1 h\u1ea1n theo quy \u0111\u1ecbnh, k\u1ebf to\u00e1n c\u1ea7n xem x\u00e9t tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i theo Th\u00f4ng t\u01b0 s\u1ed1 48\/2019\/TT-BTC. (<\/span>L\u01b0u \u00fd \u0111\u00e2y l\u00e0 Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng cho m\u1ee5c \u0111\u00edch t\u00ednh thu\u1ebf TNDN).<\/span><\/i> L\u01b0u \u00fd \u0111\u1eb7c bi\u1ec7t v\u1ec1 h\u1ed3 s\u01a1 tr\u00edch l\u1eadp ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/b><\/td>\n\n
Ph\u1ea3i thu kh\u00e1c<\/b><\/td>\n\n
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  • C\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c, k\u1ebf to\u00e1n c\u1ea7n ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i thu l\u00e0 ai ho\u1eb7c vi\u1ec7c g\u00ec t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n bao nhi\u00eau? C\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c ph\u1ea3i \u0111\u1ea3m b\u1ea3o chi ti\u1ebft \u0111\u01b0\u1ee3c theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i thu.\u00a0<\/span><\/li>\n
  • N\u1ebfu kho\u1ea3n ph\u1ea3i thu kh\u00e1c c\u00f3 t\u00ednh ch\u1ea5t quan tr\u1ecdng v\u00e0 s\u1ed1 d\u01b0 l\u1edbn c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u1edbi h\u1ed3 s\u01a1\/t\u00e0i li\u1ec7u v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i thu t\u01b0\u01a1ng \u1ee9ng, tr\u00e1nh vi\u1ec7c c\u00f3 s\u1ed1 d\u01b0 tr\u00ean t\u00e0i kho\u1ea3n ph\u1ea3i thu kh\u00e1c nh\u01b0ng kh\u00f4ng bi\u1ebft l\u00e0 kho\u1ea3n ph\u1ea3i thu \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3 n\u00e0o.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
T\u1ea1m \u1ee9ng<\/b><\/td>\n\n
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  • C\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng cho nh\u00e2n vi\u00ean ph\u1ea3i c\u00f3 h\u1ed3 s\u01a1 t\u1ea1m \u1ee9ng l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7. S\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n t\u1ea1m \u1ee9ng (n\u1ebfu c\u00f3) n\u00ean \u0111i k\u00e8m v\u1edbi Th\u01b0 x\u00e1c nh\u1eadn\/\u0110\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 v\u1edbi nh\u00e2n vi\u00ean. C\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng l\u00e2u ng\u00e0y c\u1ea7n ph\u1ea3i l\u01b0u \u00fd \u0111\u1eb7c bi\u1ec7t v\u1ec1 nguy\u00ean nh\u00e2n v\u00e0 h\u1ed3 s\u01a1 \u0111i k\u00e8m.\u00a0<\/span><\/li>\n
  • Ki\u1ec3m tra s\u1ed1 d\u01b0 t\u1ea1m \u1ee9ng cu\u1ed1i k\u1ef3 c\u00f3 d\u01b0 c\u00f3 hay kh\u00f4ng?\u00a0N\u1ebfu c\u00f3 c\u1ea7n ghi ch\u00fa l\u1ea1i nguy\u00ean nh\u00e2n v\u00e0 \u0111\u1ed1i chi\u1ebfu xem c\u00f3 nh\u1ea7m l\u1eabn\/sai s\u00f3t kh\u00f4ng?<\/span><\/li>\n
  • Ki\u1ec3m tra chi ti\u1ebft TK 141 theo \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ea1m \u1ee9ng, t\u1ea1i m\u1ed9t s\u1ed1 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u0169ng c\u1ea7n theo d\u00f5i, ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu chi ti\u1ebft TK 141 theo m\u00e3 v\u1ee5 vi\u1ec7c, d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh, \u2026<\/span><\/li>\n
  • T\u00f9y theo quy \u0111\u1ecbnh c\u1ee7a c\u00f4ng ty, k\u1ebf to\u00e1n n\u00ean li\u1ec7t k\u00ea to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng cho c\u00e1n b\u1ed9 nh\u00e2n vi\u00ean qu\u00e1 3 th\u00e1ng (ho\u1eb7c theo th\u1eddi gian quy \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p) m\u00e0 ch\u01b0a ho\u00e0n \u1ee9ng \u0111\u1ec3 y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh ho\u1eb7c \u0111\u00f4n \u0111\u1ed1c n\u1ed9p ch\u1ee9ng t\u1eeb ho\u00e0n \u1ee9ng.<\/span><\/li>\n<\/ul>\n

    >> \u0110\u1ecdc th\u00eam:\u00a0<\/span><\/i>Sai l\u1ea7m c\u1ee7a k\u1ebf to\u00e1n khi h\u1ea1ch to\u00e1n kho\u1ea3n t\u1ea1m \u1ee9ng \u2013 T\u00e0i kho\u1ea3n 141<\/span><\/i><\/a><\/span><\/td>\n<\/tr>\n

H\u00e0ng t\u1ed3n kho<\/b><\/a><\/span><\/td>\n\n
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  • C\u00e1c t\u00e0i kho\u1ea3n h\u00e0ng t\u1ed3n kho ch\u1ec9 c\u00f3 s\u1ed1 d\u01b0 b\u00ean N\u1ee3.\u00a0 K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra t\u1eeb b\u1ea3ng t\u1ed5ng h\u1ee3p nh\u1eadp xu\u1ea5t t\u1ed3n t\u1ed5ng h\u1ee3p c\u1ea3 kho \u0111\u1ebfn t\u1ed5ng h\u1ee3p nh\u1eadp xu\u1ea5t t\u1ed3n theo t\u1eebng kho v\u00e0 t\u1ed5ng h\u1ee3p nh\u1eadp xu\u1ea5t t\u1ed3n theo h\u1ee3p \u0111\u1ed3ng, d\u1ef1 \u00e1n, v\u1ee5 vi\u1ec7c. Nguy\u00ean t\u1eafc t\u1ed3n kho kh\u00f4ng \u0111\u01b0\u1ee3c c\u00f3 gi\u00e1 tr\u1ecb \u00e2m.<\/span><\/li>\n
  • Ki\u1ec3m tra chi ti\u1ebft th\u1ebb kho theo kho \u0111\u1ec3 ch\u1eafc ch\u1eafn t\u1ea1i t\u1eebng kho v\u1edbi t\u1eebng m\u00e3 v\u1eadt t\u01b0 h\u00e0ng h\u00f3a b\u1ea5t k\u1ef3 kh\u00f4ng c\u00f3 \u00e2m kho th\u1eddi \u0111i\u1ec3m.<\/span><\/li>\n
  • Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng t\u1ed3n kho c\u1ea7n tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng theo quy \u0111\u1ecbnh th\u00ec c\u1ea7n ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 theo Th\u00f4ng t\u01b0 s\u1ed1 48\/2019\/TT-BTC. (L\u01b0u \u00fd \u0111\u00e2y l\u00e0 Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng cho m\u1ee5c \u0111\u00edch t\u00ednh thu\u1ebf TNDN).\u00a0<\/span><\/li>\n
  • \u0110\u1ed1i chi\u1ebfu s\u1ed5 c\u00e1i, s\u1ed5 chi ti\u1ebft TK 154 v\u1edbi B\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft TK 154 (B\u1ea3ng theo d\u00f5i t\u1eadp h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t d\u1edf dang c\u1ee7a doanh nghi\u1ec7p) c\u00e1c s\u1ed1 li\u1ec7u chi ti\u1ebft, li\u00ean h\u1ec7 v\u1edbi th\u1ef1c t\u1ebf s\u1ea3n xu\u1ea5t.<\/span><\/li>\n<\/ul>\n

    V\u00ed d\u1ee5: V\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng, d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh,\u2026 \u0111\u00e3 ho\u00e0n th\u00e0nh b\u00e0n giao cho kh\u00e1ch h\u00e0ng th\u00ec kh\u00f4ng c\u00f2n s\u1ed1 d\u01b0 N\u1ee3 \u1edf TK 154 chi ti\u1ebft cho v\u1ee5 vi\u1ec7c, d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh \u0111\u00f3.<\/span><\/i><\/p>\n

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    • Ki\u1ec3m tra danh m\u1ee5c\/b\u1ea3ng m\u00e3 chi ti\u1ebft TK 154 c\u00f3 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng h\u1ea1ch to\u00e1n chi ph\u00ed v\u00e0 y\u00eau c\u1ea7u t\u00ednh gi\u00e1 th\u00e0nh c\u1ee7a doanh nghi\u1ec7p; m\u1ed1i quan h\u1ec7 v\u1edbi c\u00e1c TK chi ph\u00ed: TK 621, TK 622, TK 623, TK 627; c\u00e1c TK 155, TK 632.<\/span><\/li>\n
    • Ph\u00e1t sinh b\u00ean C\u00f3 TK 154 b\u1eb1ng ph\u00e1t sinh b\u00ean N\u1ee3 TK 155 \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m nh\u1eadp kho.<\/span><\/li>\n
    • Cu\u1ed1i k\u1ef3 sau khi k\u1ebft chuy\u1ec3n doanh thu – chi ph\u00ed, t\u1ed5ng s\u1ed1 ph\u00e1t sinh C\u00f3 c\u00e1c TK\u00a0 621, TK 622, TK 623, TK 627 b\u1eb1ng s\u1ed1 ph\u00e1t sinh N\u1ee3 TK 154. (Ch\u00fa \u00fd tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh nghi\u1ec7p v\u1ee5 kh\u00f4ng ph\u1ea3i N\u1ee3 TK 154 \/C\u00f3 TK 621, TK 622, TK 627).<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b><\/td>\n\n
Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/b><\/a><\/span><\/td>\n\n