BI TP NHM

NHM THC HIN : 15 Lp : Kim ton ti chnh 1 !11"# $1

1% N&'()n *+n T',n
-% ./0n& M1nh H/n&
2% Ph1m Ki3n C/4n&
Ch/0n& 2 : B5n& ch6n& 7im ton
PH8N I% Ch9n c,' t:; <4i =>n& h?( @?i cho cc tAnh h'Bn& @?' C &i;i thch
C,' 1%B5n& ch6n& 7im ton < DEt c6 thFn& tin hoGc ti <iH' no m 7im ton Ci3n th' thIp
=/Jc t:on& K' t:Anh 7im ton = <m c+n c6 cho CiHc :? K'(Lt =Mnh 7im ton N
T:; <4i : ng
Theo chun mc kim ton 500, c th hiu bng chng kim ton l nhng thng tin , ti
liu m kim ton i!n thu th"# $%&c t'ong (u t')nh kim ton *+ t'!n nhng thng
tin n, kim ton i!n h)nh thnh n!n - ki.n kim ton h+, $/ '+ (u,.t $0nh kim ton1
C,' -%NL' hH thBn& 7im @ot nOi DO cP? 7hch hn& m1nh thA cc D5n& ch6n& th' thIp =/Jc tQ
nOi DO @R cS hiH' <Tc h0n nhiU' @o Ci cc D5n& ch6n& th' thIp =/Jc tQ n&'Vn D3n n&oi =0n CM N
T:; <4i : 2+i
T'ong m3i t'%4ng h&# , 56t theo ngu7n g8c thu th"# bng chng kim ton th) bng chng
kim ton thu th"# t9 ngu7n b!n ngoi $:n i lun c hiu lc h:n bng chng kim ton
thu th"# t9 n;i b; $:n 0 < k c= t'%4ng h&# khch hng c h th8ng kim >ot n;i b;
m?nh @1
C,' 2% MOt hH thBn& 7im @ot nOi DO m1nh @R <m t+n& tnh hJp <W cP? mOt @B <o1i D5n& ch6n&
nhEt =Mnh C @R &i;m Dt @B </Jn& D5n& ch6n& cXn th' thIp DYi 7im ton Ci3n N
T:; <4i : ng
A B ,!u cCu / bng chng kim ton D tEnh hiu lc tEnh $C, $F1 G th8ng kim >ot
n;i b; cng m?nh, cng c hiu lc th) bng chng kim ton cng $ng tin c", 1 HIt khc,
bng chng kim ton cng $ng tin c", th) >8 l%&ng cng Et , *o $ m;t h th8ng kim >ot
n;i b; m?nh lm tJng tEnh h&# lE cF+ m;t >8 bng chng kim ton nhKt $0nh gi=m bLt
>8 l%&ng bng chng kim ton cCn thu th"# cF+ kim ton i!n1
C,' "% NhAn ch'n& Z 1 D5n& ch6n& th' =/Jc [o \c nhIn 7ho;n ph;i th' 7hch hn& tQ 1 n&/4i
m'? cS =O tin cI( c?o h0n @o Ci 1 \c nhIn CU @B [/ tiUn &]i tQ n&,n hn& N
T:; <4i : 2+i
M6t theo ngu7n g8c thu th"# bng chng kim ton th) bng thu $%&c t9 cc ngu7n $;c l"#
b!n ngoi $ng tin c", h:n bng chng kim ton thu $%&c t9 n;i b; $:n 0 1 nh%ng 56t
gi+ ngNn hng ng%4i mu+ th) bng chng thu $%&c t9 ngNn hng c $; tin c", c+o h:n
bOi ) , >o Li ng%4i mu+ th) ngNn hng $;c l"# Li *o+nh nghi# h:n%
C,' 5% Th^o n&'(3n t_c ch'n& ZD5n& ch6n& CU @T hi3n h`' cP? ti @;n [o 7im ton Ci3n t:Tc
tiLp th?m &i? 7im 73 =/Jc \^m <X th'(Lt phac nhEt N
T:; <4i : ng
T'ong P kQ thu"t thu th"# bng chng kim ton , kQ thu"t kim t'+ "t chKt l c hiu lc
nhKt , cung cK# bng chng c $; tin c", c+o nhKt 1 Ro $ ,bng chng / > hin hu cF+
ti >=n *o kim ton i!n t'c ti.# th+m gi+ kim k! $%&c 5em l thu,.t #hSc nhKt 1
C,' b% B5n& ch6n& D5n& <4i D;n th,n nS =c < =P = =/? :? 7Lt <'In 7im ton nL' =S < D5n&
ch6n& th' =/Jc tQ nh K';n <W c?o nhEt N
T:; <4i : 2+i
M6t theo *?ng cF+ bng chng kim ton bng chng kim ton "t chKt $ng tin c", h:n
bng chng kim ton bng l4i < ng+, c= khi bng chng kim ton bng l4i thu $%&c t9
nh (u=n lE c+o nhKt @1 Ro $ bng chng kim ton bng l4i khng th $F $ $%+ '+ k.t
lu"n kim ton 1
C,' d%Cc thP tac ph,n tch che h`' [an& Y &i?i =o1n c'Bi cP? c'Oc 7im ton CA ch>n& =/Jc @]
[an& = : @ot <1i <Xn c'Bi cc 7Lt <'In 7im ton N
T:; <4i : 2+i
ThF tSc #hNn tEch hu *Sng O m3i gi+i $o?n cF+ cu;c kim ton 1T9 ic #hNn tEch ti
chEnh #hi ti chEnh t'ong gi+i $o?n chun b0 kim ton c th gi# kt l"# k. ho?ch
kim ton #hT h&# h&# lE1ThF tSc #hNn tEch 5u h%Lng cho bi.t h%Lng th+, $Ui cF+ cc
ti kho=n , nghi# S t9 $ kt c $0nh h%Lng kim ton $ng $Vn 111
C,' f% MOt @B tAnh h'Bn& cS th cS :Pi :o 7im ton c?o D?o &Vm cc 7hch hn& cS hH thBn&
7im @ot nOi DO (L' Z cS tAnh hAnh ti chnh thiL' 7h; K'?n Z hoGc D?n K';n < thiL' <i3m 7hiLtZ
7hFn& t:'n& thTc N
T:; <4i : ng
Theo chun mc kim ton W00 D 'Fi 'o kim ton <XY@ b+o g7m D 'Fi 'o ti/m tng <ZY@,
'uit 'o kim >ot <AY@, 'Fi 'o #ht hin <RY@1 T'ong $ 'Fi 'o kim >ot t7n t?i *o nhng
h?n ch. c8 hu cF+ h th8ng kim >ot n;i b;[ 'Fi 'o ti/m tng #hS thu;c o $Ic $im
kinh *o+nh cF+ *o+nh nghi# , nJng lc nhNn i!n kim ton 1 nh% ",, h th8ng kim >ot
n;i b; ,.u t)nh h)nh ti chEnh thi.u kh= (u+n ,b+n (u=n lE thi.u li!m khi.t l nhng t)nh
hu8ng lm gi+ tJng 'Fi 'o kim ton1
C,' g% B;n @?o CU hJp =Vn& th'^ &ii h1n cXn ph;i =/Jc </' t:` t:on& hV @0 7im ton ch'n&
!p^:m?n^nt hi<^# N
T:; <4i : ng
G7 >: kim ton chung l%u t' nhng ti liu bng chng kim ton li!n (u+n $.n
nhi/u nJm1 \=n >+o / h&# $7ng thu! gii h?n l m;t bng chng kim ton thu th"# $%&c
li!n (u+n $.n nhi/u nJm ho?t $;ng cF+ *o+nh nghi# n!n $%&c l%u t'ong h7 >: kim ton
nJm1
C,' 1i% ThTc chEt cP? ho1t =On& 7im ton ti chnh < K' t:Anh th' thIp C =nh &i cc D5n&
ch6n& 7im ton D5n& CiHc p [an& cc ph/0n& php 7j th'Et 7im ton
T:; <4i : 2+i
Thc chKt cF+ ho?t $;ng kim ton ti chEnh l (u t')nh thu th"# $nh gi cc bng
chng kim ton / cc bo co ti chEnh cF+ m;t tU chc kinh t. cS th nhm mSc $Ech
5c nh"n bo co / mc $; #hT h&# cF+ cc bo co n, Li cc chun mc $] $%&c
thi.t l"#1
C,' 11% Kim 73 ti @;n cP? =0n CM nh5m 7hkn& =Mnh @T hiHn h`' ti @;n C K'(Un @Y h`' ti @;n
cP? [o?nh n&hiHp%
T:; <4i: 2+i
^Q thu"t kim k! ti >=n ch_ c th kh`ng $0nh $%&c tEnh t7n t?i < hin hu@ cF+ ti >=n1
Ah khng th 5c minh (u,/n >O hu ti >=n chF+ *o+nh nghi# mu8n 5c minh (u,/n >O
hu ti >=n cF+ *o+nh nghi# th) #h=i kim t'+ h+ $:n , chng t9 li!n (u+n1
C,' 1-% Kim ton Ci3n 7hFn& chM' t:ch nhiHm CU CiHc @] [an& nh`n& D5n& ch6n& [o cc
ch'(3n &i? c'n& cEp = hAnh thnh n3n W 7iLm cP? mAnh N
T:; <4i: 2+i
8i Li cc bng chng kim ton thu th"# $%&c, kt #h=i ch0u t'ch nhim t'ong ic >a
*Sng cc bng chng kim ton $ $ h)nh thnh n!n - ki.m kim ton cF+ m)nh , k c=
cc bng chng thu th"# $%&c t9 cc chu,!n gi+1
C,' 12% Cc c'Oc 7im ton ti chnh [o 7im ton Ci3n thTc hiHn D?o &Vm CiHc th' thIp D5n&
ch6n& tQ D3n n&oi =0n CM cln& nh/ tQ D3n t:on& =0n CMN
T:; <4i : ng
M6t theo ngu7n g8c thu th"# bng chng kim ton , bng chng kim ton g7m B lo?i
chEnh l bng chng thu th"# t9 b!n t'ong bng chng thu $%&c t9 b!n ngoi $:n i1
C,' 1"% T:on& K' t:Anh 7im ton Z7im ton Ci3n cXn p [an& =Vn& DO cc ph/0n& php 7j
th'Et =m th' =/Jc D5n& ch6n& =X( =P C cS &i t:MN
T:; <4i : ng
Hbi kQ thuKt thu th"# bng chng kim ton $/u c nhng %u nh%&c $im nhKt $0nh, *o
", $ nNng c+o hiu (u= cng tc thu th"# bng chng kim ton ,kt n!n # *Sng $7ng
b; cc #h%:ng #h# kQ thu"t kim ton < theo (u+n $im ton *in@
cGde ZZ1 Ah3n cNu t'= l4i $ng nhKt cho cc cNu *%Li $N,
C,'1% L [o chnh m 7im ton Ci3n th' thIp D5n& ch6n& 7im ton < = :
?% n/? :? W 7iLn CU Do co ti chnh%
D% Pht hiHn &i?n <In%
c% nnh &i cFn& tc K';n <W%
[% nnh &i :Pi :o 7im @ot%
np n : X
Theo chun mc kim ton , bng chng kim ton $%&c thu th"# $ lm cJn c , c: >O
$%+ '+ - ki.n / bo co ti chEnh cF+ $:n 0 $%&c kim ton 1
C,' -% B5n& ch6n& th/4n& =/Jc \^m < =X( =P 7hi :
?% nS hJp <W%
D% 7hi cS =P c+n c6 hp <W cho mOt W 7iLn CU Do co ti chnh%
c% nS cS tnh <i3n =i Z 7hch K'?n C 7hFn& thi3n <Hch
[% nS =/Jc th' thIp D5n& cch ch9n mo' n&o' nhi3n
np n : \
\ng chng kim ton c B tEnh chKt D tEnh hiu lc tEnh $C, $F 1 tEnh $C, $F cF+ bng
chng kim ton l khi nim *Tng $ ch_ >8 l%&ng cCn thi.t cF+ bng chng kim ton cho
k.t lu"n kim ton 1 nh% ", bng chng kim ch_ $%&c coi l $C, $F khi c $F cJn c h&#
l- cho f - ki!n bo co ti chEnh1
C,' 2% Lo1i D5n& ch6n& cS hiH' <Tc c?o nhEt m 7im ton Ci3n cS th th' thIp =/Jc <:
?% D5n& ch6n& [o 7im ton Ci3n 7im t:? CIt chEt ! 7im 73#
D% D5n& ch6n& th' =/Jc [o phpn& CEn D?n K';n <W [o?nh n&hiHp%
c% D5n& ch6n& \c nhIn t:Tc tiLp tQ cc D3n th6 2
[% D5n& ch6n& tQ ti <iH' [o 7hch hn& c'n& cEp
np n D X
M6t theo ngu7n g8c thu th"# bng chng kim ton , bng chng kim ton g7m g lo?i D
bng chng kt thu th"# b!n t'ong $:n 0 , bckt thu th"# b!n th b+ $;c l"# , bckt *o kim
ton i!n t thu th"# 1 T'ong $, bng chng kim ton *o kt t thu th"# $%&c cho l
$ng tin c", nhKt1 HIt khc, bng chng kim ton thu $%&c t9 kQ thu"t kim t'+ "t chKt
chng c $; tin c", c+o nhKt 1 Ro $, t'ong t'%4ng h&# n, bng chng kim ton *o kim
ton i!n kim t'+ "t chKt thu th"# l c $; tin c", c+o nhKt1
C,' "% MOt 7im ton Ci3n =?n& 7im t:? che ti3' [o?nh th' t:3n Do co 7Lt K'; ho1t =On& 7inh
[o?nh % 7im ton Ci3n =S ch9n :? mOt mo' cc n&hiHp Ca tQ @q th^o [ri chi tiLt cc 7ho;n ph;i
th' C =Bi chiL' n&/Jc <1i cc ch6n& tQ &Bc % Mac =ch 7im ton Ci3n < &A 7hi thTc hiHn D/c
7im ton t:3n :
?% cc hS? =0n Dn hn& =1i [iHn cho [o?nh th' hJp <H%
D% tEt c; [o?nh th' =U =/Jc &hi @q
c% tEt c; hS? =0n Dn hn& =U' =/Jc n&hi Co @q cc 7ho;n ph;i th' 7hch hn& %
[% tEt c; cc n&hiHp Ca t:3n @q chi tiLt th^o [ri cc 7ho;n ph;i th' =U' cS c+n c6 hJp <H <
cc hS? =0n Dn hn&
np n : R
^im ton thc hi!n khim ton theo t')nh t t9 >U theo *ii chi ti.t kho=n #h=i thu Li
chng t9 g8c nhm mSc ti!u t7n t?i tc l 5c nh"n 5em cc kho=n #h=i thu c #ht >inh
thc > h+, khng <cc kho=n #h=i thu c cJn c h&# l l h+ $:n @
C,' 5% Kim ton Ci3n th/4n& @] [an& th/ \c nhIn ! th/ \c nhIn [1n& 7hkn& =Mnh s po@itiC^
conhi:m?tion <^tt^: hoGc [1n& phP =Mnh s n^&?tiC^ conhi:m?tion <^tt^: # = \c minh cc 7ho;n
ph;i th' 7hch hn& % t:on& t:/4n& hp no [/i =,( 7tC cS th @] [an& <o1i th/ \c nhIn phP
=inh t tha =On&%
?% tVn t1i 1 </Jn& <n cc ti 7ho;n m,' th'on nh?'%
D% :'i :o 7im @ot =Bi Ci cc 7ho;n ph;i th' < @?o
c% @q @ch 7L ton cP? 7hch hn& cS nhiU' 7hch hn& cS @B [/ nhp%
[% 7im ton Ci3n tin :5n& nh`n& n&/4i nhIn =/Jc th/ \c nhIn che &]i th/ ph;n hVi nL' @B
tiUn \c nhIn 7hc Ci @B tiUn t:3n th/ \c nhIn%
np n : R
Theo h)nh thc cF+ th% 5c nh"n , 5c nh"n #hF $0nh l h)nh thc kt ,!u cCu ng%4i 5c
nh"n gai th% #h=n h7i khi c > >+i khc / thng tin1
C,' b% B5n& ch6n& =/Jc 7im ton Ci3n =nh &i < cS tnh th'(Lt phac c?o nhEt :
?% nh`n& ti <iH' nOi DO chkn& h1n cc D;n @?o hS? =0n Dn hn& =/Jc \] <W DYi 1 hH thBn&
7im @ot nOi DO m1nh%
D% D;n &i;i t:Anh cP? &im =Bc cFn& t( 7hch hn&
c% D5n& ch6n& ti <iH' th' thIp t:Tc tiLp tQ cc n&'Vn =Oc <Ip D3n n&oi%
[% D5n& ch6n& [o 7tC t:Tc tiLp 7im t:? CIt chEt C tnh ton %
np n : R
Theo ngu7n g8c thu th"# bng chng kim ton , bng chng kim ton g7m g lo?iD bng
chng kim ton thu th"# b!n t'ong $:n 0 , bng chng kim ton thu $%&c t9 b!n th g
$;c l"# , bng chng kim ton *o kt t thu th"# , t'ong $ bckt *o kt t thu th"# $%&c
cho l $ng tin c", nhKt 1 HIt khc, bng chng kim ton thu $%&c t9 kQ thu"t kim t'+
"t chKt chng c $; tin c", c+o nhKt 1 Ro $, t'ong t'%4ng h&# n, bng chng kim ton
*o kim ton i!n kim t'+ "t chKt thu th"# l c $; tin c", c+o nhKt1
C,' d% Cc (L' tB no [/i =,( 7hFn& ;nh h/Yn& =Ln tnh hiH' <Tc cP? D5n& ch6n& 7im ton %
?% tnh hiH' <Tc cP? hH thVn& 7im @ot nOi DO
D% n&'Vn &Bc th' thIp D5n& ch6n& 7im ton %
c% @B </Jn& cFn& nh,n
[% @T 7Lt hJp cP? D5n& ch6n& 7im ton%
np n : A
TEnh hiu lc cF+ bng chng kim ton #hS thu;c o D lo?i bng chng kim ton ,
ngu7n g8c thu th"# , chKt l%:ng h th8ng kim >ot n;i b; , > k.t h&# cc bng chng m
khng b0 =nh h%:ng bOi >8 l%&ng cng nhNn
C,' f% HV @0 7im ton n+m [) D?o &Vm nhEt D;n chap cP? :
?% D;n @?o 73 cP? n&,n hn&
D% hJp =Vn& tiUn </0n&
c% cc =iU' 7ho;n CU ho1t =On& cP? cFn& t( 7hch hn&
[% </' =V mF t; cc thP tac 7im @ot nOi DO
np n :X
G7 >: kim ton nhm l%u t' cc bng chng kim ton ch_ li!n (u+n $.n f nJm ti chEnh
1
j G&# $7ng ti/n l%:ngDchF ,.u l h&# $7ng *i h?n
j Ac $i/u kho=n / ho?t $;ng chu+ cng t, khch hng D $i/u l cng t, th%4ng #h=i $%&c
ho?ch $0nh t'ong f th4i gi+n *i
j k%u $7 m t= cc thF tSc kim >ot n;i b; D $%&c l"# cho f nhim k) hoIc t'ong >u8t th4i
gi+n t7n t?i
j \=n >+o k! cF+ ngNn hng D Th%4ng $%&c l"# $0nh k) , hng thng h+, bKt c khi no
$:n 0 ,!u cCu c kh= nJng thu;c h7 >: kim ton nJm nhi/u nhKt
C,' g% ThP tac no [/i =,( c'n& cEp D5n& ch6n& 7im ton cS =O tin cI( c?o nhEt
?% &]i th/ \c nhIn cP? n&,n hn& =Bi Ci @B [/ tiUn &]i n&,n hn&%
D% @o @nh 1 CIn =0n Ci hS? =0n Dn hn& cS <i3n K'?n%
c% \c nhIn 7ho;n ph;i th' =c &hi @q D5n& cch phpn& CEn t:Tc tiLp n&/4i m'?%
[% K'?n @t t:Tc tiLp mOt n&hiHp Ca \'Et 7ho t1i =0n CM%
C,' 1i% ThP tac 7im ton no [/i =,( c'n& cEp D5n& ch6n& 7im ton cS =O tin cI( c?o nhEt
?% phpn& Con t:Tc tiLp 7im ton Ci3n nOi DO = =nh &i CU cc thP tac 7im \ot ho1t =On&
Dn hn& t1i =0n CM =/Jc 7im ton%
D% 7im t:? cc hS? =0n Dn hn& =/Jc =nh @B th6 tT t:/c =/Jc D;o K';n Y phun& 7L ton
c% 7im ton Ci3n thTc hiHn thP tac ph,n tch t:3n Do co ti chnh cP? =0n CM =/Jc 7im
ton %
[% 7im t:? D;n& @?o 73 cP? n&,n hn&%
C,' 11% 7im ton Ci3n t @] [an& th/ \c nhIn t:on& t:/4n& hJp 7im ton 7ho;n mac:
?% hn& tVn 7ho
D% th'L nhIp 7hv'
c% C?( [i h1n
[% CBn &Sp cP? chP @0 h`'
C,' 1-% n \c minh mac ti3' hiH' <Tc cP? 7ho;n mac t@c[hh 7tC @R thT hiHn :
?% tQ Dn& c,n =Bi 7L ton ti @q ci t@c[%
D% tQ @q ci t@c[ ti D;n& c,n =Bi 7L ton%
c% tQ @q ci t@c[ ti ch6n& tQ &Bc%
[% tQ ch6n& tQ &Bc ti @q ci t@c[%
C,' 12% HV @0 7im ton D?o &Vm :
?% @0 =V tq ch6c cP? =0n CM
D% Do co ti chnh cP? n+n hiHn hnh
c% @0 =V CU hH thBn& 7L ton
[% [?nh @ch cq =Fn& &Sp CBn%
C,' 1"% T:/4n& hJp no @?' =,( 7hFn& ph;i < ph/0n& php th' thIp Dn& ch6n& 7im ton :
?% \c minh ti <iH'
D% &]i th/ \c nhIn%
c% 7im t:?
[% phpn& CEn%
C,' 15% HV @0 7im ton ch'n& D?o &Vm :
?% 7L ho1ch th4i &i?n 7im ton cP? tQn& 7im ton Ci3n
D% D;n& t/4n& th'It CU hH thBn& 7L ton C cc thP tac 7im @ot cP? =0n CM =/Jc 7im ton
c% ch> thch cS <i3n K'?n cc c,' hpi C 7iLn n&hM <i3n K'?n =Ln cFn& CiHc 7im ton
[% hJp =Vn& C?( &ii h1n cP? =0n CM =/Jc 7im ton
C,' 1b% ThP tac ph,n tch =/Jc thTc hiHn Dn& ph/0n& php 7j th'It @?' :
?% @o @nh &i`? @B c'Bi n+m Ci @B =X' n+m cP? 7ho;n mac chi ph tiUn </0n& nh5m pht
hiHn nh`n& DiLn =On& DEt th/4n& cP? 7ho;n mac =S t:on& n+m ti chnh%
D% @o @nh &i`? @B c'Bi n+m Ci =X' n+m cP? te @'Et chi ph tiUn </0n&ttqn& chi ph @;n \'Et
nh5m pht hiHn DiLn =On& DEt th/4n& cP? cc 7ho;n mac chi ph tiUn </0n& Ci chi ph
@;n \'Et t:on& n+m ti chnh
c% 7tC @o @?nh &i t:M /c tnh c'? chi ph tiUn </0n& ph;i t:; Ci &i t:M &hi @q cP? 7L ton%
[% tEt c; cc c,' t:3n =U' =>n&%
\i t"# th=o lu"n ch%:ng g
w
Bi 1: Kj th'It ph,n tch < CiHc @o @nh =Bi chiL' Z =nh &i cc mBi K'?n hH = \c =Mnh tnh
hJp <W cP? cc @B [/ t:3n ti 7ho;n% Cc mBi K'?n hH n( D?o &Vm mBi K'?n hH &i`? thFn& tin ti
chnh Ci nh?' hoGc &i`? cc thFn& tin ti chnh Ci cc thFn& tin phi ti chnh
?% xi?i =o1n <Ip 7L ho1ch 7im ton
T:on& &i?i =o1n n( Z nh4 7y th'It ph,n tchZ 7im ton Ci3n cS th \c =Mnh =/Jc nOi ['n& c0
D;n cP? c'Oc 7im ton BCTC% M6c =O ph1m Ci C th4i &i?n p [an& cc thP tac ph,n tch tz(
th'Oc K'( mF C tnh ph6c t1p t:on& ho1t =On& 7inh [o?nh cP? 7hch hn&
{ Ph,n tch n&?n& : ph,n tch [T? t:3n c0 @Y @o @nh cc t:M @B cP? czn& 1 che ti3'Z &Vm:
|@o @nh @B <iH' &i`? cc 7} Ci nh?'Z thE( =/Jc nh`n& DiLn =On& DEt th/4n& C \c =Mnh =/Jc
nh`n& <jnh CTc cXn K'?n t,m
| @o @nh @S <iH' thTc tL Ci @B <iH' [T ton C @B <iH' [T tnh cP? 7im ton Ci3n nh5m t+n&
c/4n& @T hi' DiLt cP? 7im ton Ci3n CU ho1t =On& cP? 7hch hn&
{ Ph,n tch [9c : Ph,n tch [T? t:3n @o @nh cc te <H t/0n& K'?n cP? cc che ti3' C 7ho;n mac
7hc nh?' t:3n BCTCZ \c =Mnh \' h/n& DiLn =On& t:on& ho1t =On& cP? =0n CMZ thiLt 7L nOi
['n& 7im ton phz hJp
D% xi?i =o1n thTc hiHn 7im ton
T:on& &i?i =o1n n( Z nh4 7y th'It ph,n tchZ 7im ton Ci3n cS th th' thIp =/Jc cc D5n&
ch6n& 7im ton <m c+n c6 hAnh thnh W 7iLn 7im ton
{ \^m \~t tnh =Oc <Ip C tin cI( cP? [` <iH' ti chnh C n&hiHp CaZ : nh5m n,n& c?o tnh chnh
\c cP? D5n& ch6n& 7im ton th' thIp =/Jc tQ CiHc ph,n tch
{ /c tnh &i t:M C @o @nh Ci &i t:M &hi @q : ph,n tch \' h/n& th?( =qi cP? ti 7ho;n
n&hiHp Ca
{ Ph,n tch n&'(3n nh,n ch3nh <Hch : nh5m th' thIp D5n& ch6n& =n& tin cI(
c% xi?i =o1n 7Lt th>c 7im ton
Kj th'It ph,n tch t:on& &i?i =o1n 7Lt th6c 7im ton =/Jc KT* @] [an& [T? Co nh`n& @B <iH'
tnh ton @?' czn& t:3n cc BCTC = \^m \~t <1i tnh hJp <W cP? 7Lt <'In 7im ton [T 7iLn Z Dq
@'n& 7hkn& =Mnh cPn& cB th3m 7Lt <'In 7im ton [T? Co cc =nh &i ch'(3n mFn 7inh
n&hiHm cP? 7im ton Ci3n
{ @o @nh c0 D;n tqn& K't nh5m \^m m6c =O ch3nh <Hch hJp <WZ phz hJp Ci 7Lt <'In [T 7iLn
7hFn&% NL' cS ch3nh <Hch 7hFn& hJp <W Z cS ph/0n& php tAm :? n&'(3n nh,n C @]? ch`? 7Mp
th4i t:on& 7Lt <'In 7im ton
{ Ph,n tch \' h/n& : nh5m pht hiHn DiLn =On& DEt th/4n& Dq @'n& cho 7Lt <'In 7im ton
{ Ph,n tch te @'Et: nh5m tnh ton <1i cc te @'Et ti chnhZ chP (L' [T? Co @B [/ c'Bi czn&
BI TP CHNx " : nNH xI H THNx KIM T NI B
C,' 1 : Pi :o 7im ton <'Fn tVn t1i [o nh`n& nh/Jc =im cP? hH thBn& 7im @ot nOi DO
T:; <4i : ng
li=i thEch DRo nhng $Ic $im c8 hu < b0 5em 56t t'ong m8i (u+n h gi+ chi #hE bm '+
l&i Ech $em l?i, thF tSc kim >ot th%4ng tc $;ng $.n t)n hu8ng bKt th%4ng , th%4ng ch_
$It '+ cc thue tSc kim ton t'ong $:n 0111@ h th8ng kim >ot n;i b; khng ngJn ng9+
hoIc khng #ht hin h.t >%+ ch+ k0# th4i , n!n 'Fi 'o kim >ot lun t7n t?i
C,' - : HH thBn& 7im @ot nOi DO t:on& cc =0n CM 7hc nh?' < 7hc nh?' tz( th'Oc Co K'?n
=im cP? nh K';n <W
T:; <4i : ng
li=i thEch D Ic thT / (u=n l- GT^2e\ $/ c"# $.n nhng (u+n nim khc nh+u t'ong
$i/u hnh ho?t $3ng cF+ nh (u=n l-1 Ac $im n, >n cho #h8i $.n ic tU chc kim t'+
km >ot t'ong $:n 01 eh% ", t'ong cc $:n 0 khc nh+u m GT^2e\ $%&c thi.t k.
khc nh+u
C,' 2 : T:on& " (L' tB cP? hH thBn& 7im @ot nOi DO Z 2 (L' tB ! mFi t:/4n& 7im @otZhH thBn&
7L ton Z cc thP tac 7im @ot # tVn t1i t1i =0n CM% L' tB th6 " ! 7im ton nFi DO # cS th cS
hoGc 7hFn& cS tz( th^o nh' cX' C 7h; n+n& cP? =0n CM
T:; <4i : ng
li=i thEch D ^im ton n;i b; l b; #h"n $%&c thi.t l"# t'ong $:n 0 ti.n hnh cng ic
kim t'+ $nh gi cc ho?t $;ng #hSc S ,!u cCu (u=n l- n;i b;1 e.u $:n 0 c (u, m
nhm ho?t $;ng $:n gi=n, ,!u cCu (u=n t'0 n;i b; khng #hc t?# th) c th khng c ,.u t8
^2e\ t'ong GT^2e\ cF+ $:n 0
C,' " : Th] n&hiHm 7im @ot c'n& cEp D5n& ch6n& th'(Lt phac CU @T tVn t1i cP? @?i ph1m
t:9n& (L' 7hi 7im ton Ci3n nhIn =Mnh cc thP tac 7im ton 7hFn& =/Jc CIn [an& nhEt K'n
T:; <4i : 2+i
Tha nghim kim >ot cung cK# bng chng thu,.t #hSc / tEnh hin hu cF+ GT^2e\
t'!n B mIt D thi.t k. "n hnh , khng cung cK# bng chng / > t7n t?i cF+ >+i #h?m
t'3ng ,.u
C,' 5 : Th] n&hiHm 7im @ot th/4n& =/Jc thTc hiHn CA hiH' K'; h0n th] n&hiHm c0 D;n
T:; <4i : 2+i
li=i thEch D TT, o mSc $Ech thu th"# bng chng kim ton m thc hin cc thF tSc tha
nghim cho #hT h&#1 kh`ng $0nh tEnh t7n t?i c hiu lc cF+ GT^2e\ thc hin tha
nghim tuNn thF $ thm t'+ thng tin bng ti/n t'!n cc \=ng tUng h&# thc hin tha
nghim c: b=n1 Tha nghim kim >ot ch_ $%&c thc hin khiGT^2e\ t7n t?i c hiu lc
ng+, t'ong t'%4ng h&# n,, tha nghim c: b=n on cCn $%&c thc hin
C,' b :n pht h'( tc [an& tBt thA DO phIn 7im ton nOi DO n3n t:Tc th'Oc DO phIn 7L ton
cP? =0n CM
T:; <4i : ?i
xi;i thch : thc hin ,!u cCu kim >ot t'ong n;i b; *o+nh nghi# nhm
mSc $Ech tJng c%4ng chKt l%&ng hiu (u= cF+ cng tc (u=n l- ni chung
(u=n l- ho?t $;ng ti chEnh p k. ton ni 'i!ng th) kim ton n;i b; $%&c
5c $0nh nh% l m;t cng cS h.t >c cCn thi.t c mt - nghQ+ h.t >c (u+n
t'3ng1
thc hin kim ton n;i b;, *o+nh nghi# cCn tU chc m;t b; #h"n $;c l"#
t'c thu;c gim $8c hoIc h;i $7ng (u=n t'0 nhm t?o cho b; #h"n n, c
$%&c >c m?nh cCn thi.t $ thc hin #ht hu, $%&c chc nJng gim >t
cF+ m)nh1 \; #h"n n, c th b+o g7m m;t i ng%4i hoIc $ng h:n tuq theo
(u, m ho?t $;ng cF+ *o+nh nghi#
C,' d : Cc th] n&hiHm 7im @ot =/Jc thiLt 7L < nh5m \c =Mnh \^m hH thBn& 7im @ot nOi
DO cS ho1t =On& cS hiH' <Tc 7hFn&
T:; <4i : ng
li=i thEch D Theo chun mc r2X W00 D Kim ton Ci3n ph;i thTc hiHn cc th] n&hiHm
7im @ot = th' thIp =X( =P D5n& ch6n& CU tnh hiH' K'; cP? hH thBn& 7L ton C
hH thBn& 7im @ot nOi DO t:3n cc ph/0n& [iHn:
| Thit k: HH thBn& 7L ton C hH thBn& 7im @ot nOi DO cP? =0n CM =/Jc thiLt 7L
@?o cho cS =P 7h; n+n& n&+n n&Q?Z pht hiHn C @]? ch`? cc @?i @St t:9n& (L'
| Thc hin: HH thBn& 7L ton C hH thBn& 7im @ot nOi DO tVn t1i C ho1t =On&
mOt cch h`' hiH' t:on& @'Bt th4i 7} \^m \~t
C,' f : Khi m 7im ton Ci3n \c =Mnh :Pi :o 7im @ot Y m6c thEp thA 7im ton Ci3n ph;i
t+n& c/4n& cc th] n&hiHm c0 D;n
T:; <4i : ng
li=i thEch D Theo ngu,!n l- chung, tha nghim kim >ot $%&c thc hin khi GT^2e\ t7n
t?i c hiu lc , t'ong t'%4ng h&# n,, tha nghim c: b=n ch_ $%&c thc hin Li >8 l%&ng
Et n.u tha nghim kim >ot khng $%&c thc hin th) tha nghim c: b=n >n $%&c tJng
c%4ng
C,' g : Khi tiLn hnh mOt c'Oc 7im ton thA 7im ton Ci3n 7hFn& nhEt thiLt ph;i hi' CU hH
thBn& 7im @ot nFi DO cP? 7hc hn&
T:; <4i : 2+i
li=i thEch D Theo chun mc r2X W00 D ^im ton i!n #h=i c $F hiu bi.t / h
th8ng k. ton h th8ng kim >ot n;i b; cF+ khch hng $ l"# k. ho?ch
kim ton tUng th ch%:ng t')nh kim ton thEch h&#, c hiu (u=1 ^im
ton i!n #h=i >a *Sng kh= nJng 56t $on chu,!n mn cF+ m)nh $ $nh gi
'Fi 'o kim ton 5c $0nh cc thF tSc kim ton nhm gi=m cc 'Fi 'o kim
ton 5u8ng thK# tLi mc c th chK# nh"n $%&c
C,' 11: Kim ton Ci3n cS th th?( =qi :Pi :o 7im @ot thFn& K'? th] n&hiHm
T:; <4i : 2+i
li=i thEch D YFi 'o kim >ot t7n t?i *o nh%&c $im c8 hu cF+ GT^2e\ *o ", ^im ton
i!n khng th th+, $Ui 'Fi 'o kim >ot m ch_ c th $nh gi $%&c n thng (u+ tha
nghim
C,' 1- : Th] n&hiHm 7im @ot cho ph~p &i;m ph1m Ci cP? th] n&hiHm c0 D;n mOt 7hi 7Lt K';
cP? th] n&hiHm 7im @ot D5n& hoGc tBt h0n m6c 7im ton Ci3n mon& =Ji
T:; <4i : n>n&
C,' 12 : B;n chEt C ph1m Ci cP? CiHc th' thIp hi' DiLt CU hH thBn& 7im @ot nFi DO C th]
n&hiHm 7im @ot < nh/ nh?'
T:; <4i : 2+i
li=i thEch D e.u thu th"# hiu bi.t / GT^2e\ tha nghim kim >ot l B b%Lc tch
bit cF+ (u t')nh $nh gi GT^2e\1 ric thu th"# hiu bi.t / GT^2e\ h%Lng $.n t)m
hiu GT^2e\ t'!n B mIt D thi.t k. ho?t $;ng li!n tSc , c hiu lc nhm nh"n *in
$nh gi >+i #h?m ti/m tng, 5c $0nh mc $nh gi thEch h&# o 'Fi 'o km ton , 5N,
*ng k. ho?ch thEch h&# cho cu;c kim ton 1 Tha nghim kim >ot nhm thu th"# bng
chng kim ton / GT^2e\ t'!n B mIt D thi.t k. "n hnh khc nh+u / b=n chKt
#h?m i
C,' 1" : Khi 7im ton nOi DO =/Jc thiLt 7L thch =n& C ho1t =On& t:on& thTc tL Z 7im ton
Ci3n cS th =nh &i 7im @ot Y m6c tBi =? C 7hFn& thTc hiHn th] n&hiHm 7im @ot nL' th]
n&hiHm c0 D;n t tBn 7~m h0n
T:; <4i : 2+i
li=i thEch D ^hi thc hin tha nghim kim >ot 1 ^im ton i!n #h=i ch - g #h%:ng *in
cF+ GT^2e\ D thi.t k!, tEnh hin hu tEnh li!n tSc1 Ro $ khi kim >ot n;i b; $%&c
thi.t k. thEch $ng ho?t $;ng t'ong thc t. on cCn thc hin tha nghim tuNn thF $
thm t'+ tEnh ho?t $;ng li!n tSc cF+ GT^2e\ mIc *T tha nghim c: b=n Et t8n k6m h:n
C,' 15 : Ch'vn mTc thTc hnh th6 - t:on& 1i ch'vn mTc 7im ton =/Jc chEp nhIn :On& :ci DO
ho1t =On& hiH' K'; t:3n c0 @Y nhEt K'n t:on& @'Bt c; n+m
T:; <4i : ng
li=i thEch D Theo chun mSc >8 B , kim ton i!n #h=i +m hiu f cch $C, $F / GT^2e\
nhm $nh gi 'Fi 'o kim >ot , $7ng th4i #h=i tuNn thF tEnh nhKt (un
B : PhXn II : LT? ch9n ph/0n& n =>n& nhEt
C,' 1 : Mac =ch chnh cP? 7im ton Ci3n 7hi th' thIp hi' DiLt CU hH thBn& 7im @ot nOi DO C
=nh &i :P :o 7im @ot < :
ch9n =p n ^D$ 5c $inh b=n chKt , th4i gi+n #h?m i cF+ cc cng ic kim ton ti.#
theo
Theo chun mc thc hnh s 2 ,mc ch ca vic nh gi HT!"# $ gi%& ki'm ton vi(n
)*+ ,ng -.c / ch-0ng t12nh ki'm ton h.& $3, 14 1ng -.c n5i ,ung th6i gian 7u+ m5 ca
cc th tc ki'm ton
C,' - : Mac =ch c'Bi czn& cP? =nh &i :Pi :o 7im @ot < h t:J 7im ton Ci3n =nh &i :
ch9n R D kh= nJng #h?m i cF+ tha nghim c: b=n c th $%&c gi=m thiu
Theo 8!9 :;; : sau khi hi'u -.c HTT v !"# < i'm ton vi(n &h=i nh gi 1i 1o ki'm
sot theo cc c0 s> ,?n $iu , cho cc s ,- ca m@i ti kho=n t1Ang +u< BCt khc thD nghim
c0 E=n $ vic thm t1a cc th5ng tin EFng tiGn n(n ,a vo vic nh gi 1i 1o ki'm sot ki'm
ton vi(n cH th' nh gi kh= nIng &hJm vi ca thD nghim c0 E=n cH th' -.c gi=m thi'u
C,' 2: Kim ton Ci3n @] [an& :Pi :o 7im @ot =
ch9n R D (u,.t $0nh mc chK# nh"n $%&c 'Fi 'o #ht hin theo c: >O *on liu
TK m5 h2nh : 9L M 8L ) NL ) OL MP OL M 9L Q R8L ) NL S< T1ong t1-6ng h.& 1i 1o ki'm ton
R9L S , 1 1o tiGm tng R8LS -.c , tnh th2 ki'm ton cH th' sD ,ng 1i 1o ki'm sot RNL S '
7u+t Tnh mUc chV& nhWn -.c 1i 1o &ht hin ROL S
C,' ": T:3n c0 @Y D5n& ch6n& =/Jc th' thIp C =nh &i Z 7im ton Ci3n K'(Lt =Mnh t+n& :Pi :o
7im @ot /c =on @o Ci [T 7iLn % n cS :Pi :o 7im ton 7hFn& th?( =qi @o Ci [T 7iLn D?n
=X' Z 7im ton Ci3n @R :
ch9n R D gi=m 'Fi 'o #ht hin * ki.n
Theo m5 h2nh 1i 1o ki'm ton : 9L M 8L ) NL ) OL < X' 1i 1o ki'm ton kh5ng Yi, mun tIng
1i 1o ki'm sot < i'm ton vi(n cH th' gi=m 1i 1o &ht hin< Theo c5ng thUc , 9LM kh5ng Yi ,
tIng NL th2 gi=m O
C,' 5 : Nh/Jc =im =n& 7 t:on& 7im @ot nOi DO cS th =/Jc =Mnh n&hj? < =iU' 7iHn Y =S @?i
ph1m t:9n& (L' @R 7hFn& DM pht hiHn 7Mp th4i DYi :
ch9n XD kim ton i!n t'ong (u t'inhsthu th"# hiu bi.t / kim >ot n;i b; $nh gi
'F 'o kim >ot
hi ki'm ton vi(n thu thW& hi'u Eit vG HT!"# , nh gi 1i 1o ki'm ton mZi ch[ cH ci nh2n
tYng 7uan s0 E\ ' nhWn )]t vG HT!"# v mUc \ ca 1i 1o ki'm sot
C,' b : Khi c,n nh_c CU 7im @ot nFi DO Z 7im ton Ci3n cXn W th6c =/Jc 7hi niHm D;o =;m
hJp <W &hi nhIn :5n&
ch9n A D cho #hE cho kim >ot n;i b; khng n!n %&t (u l&i Ech m kim >ot $ m+ng l?i
B\t t1ong nh^ng nh-.c i'm ca HT!"# $ ET )em )]t t1ong mi 7uan h gi^a chi &h E_ 1a
v $.i ch mang $Ji< Oo H khi c*n nh`c vG !"# , ki'm ton vi(n can 3 thUc -.c khi nim
=m E=o h.& $3 : chi &h E_ 1a bM $.i ch !"# mang $Ji
C,' d : N&?( @?' 7hi nhIn =/Jc tiUn Z nh,n Ci3n cS t:ch nhiHm n3n
ch9n XD ghi >8 ti/n o nh"t k- thu ti/n
Theo $-u c vG nghi& v tiGn,sau khi nhWn -.c tiGn , nh*n vi(n cH t1ch nhim &h=i ghi s tiGn
vo "hWt k3 thu tiGn
C,' f : *iHc tiLp nhIn hn& hS? m'? CU n3n [T? Co
ch9n R D "n $:n
dic ti& nhWn hng hHa n(n ,a vo vWn 0n ' =m E=o $ hng hHa nh*n -.c $ hng hHa
e Ct v s $-.ng &hf h.& vZi vWn 0n
C,' g : BO phIn no [/i =,( cS 7h?^ n+n& ph3 ch'vn nh`n& th?( =qi t:on& m6c </0n&
ch9n XD b; #h"n nhNn >
T1ong : E\ &hWn t1(n , E\ &hWn nh*n s 7u=n $3 vG $ao \ng t1ong 0n vT vG ch \ $-0ng ,
th->ng ch \ $m vic<<<v2 vW+ vic &h( chun can nh^ng tha+ Yi t1ong mUc $-0ng thu\c vG E\
&hWn nh*n s
C,' 1i : ch9n C
T:on& K'? t:Anh =nh &i HTKNB Z th' thIp hi' DiLt CU HTKNB C mF t; chi tiLt HTKNB
C,' 11 : C,' no [/i =,( CU hH thBn& 7im @ot nOi DO < 7hFn& hJp <W N
Ch9n RD cc ho?t $;ng kim >ot c th $=m b=o 'ng ic thng $7ng gi+ cc nhNn i!n
l khng th 5=, '+
gi=i thch : Theo chun mc ki'm ton h;; : ki'm sot n\i E\ cung cV& / s =m E=o h.& $3,
chU kh5ng &h=i $ s =m E=o tu+t i $ cc mc ti(u -.c thc hin< i'm sot n\i E\ cH th'
&ht hin v ngIn chCn sai &hJm nh-ng kh5ng th' =m E=o ch%ng kh5ng Eao gi6 )=+ 1a
C,' 1- : Kim @ot nFi DO =/Jc thTc hiHn t1i 1 =0n CM chP (L' = :
Ch9n A D thc hin cc mSc ti!u cF+ ng%4i (u=n l- $:n 0
gi=i thch : X' thc hin +(u cau ki'm sot t1ong n\i E\ ,oanh nghi& nhFm mc
ch tIng c-6ng chVt $-.ng v hiu 7u= ca c5ng tc 7u=n $3 nHi chung v 7u=n $3
hoJt \ng ti chnh i k ton nHi 1i(ng th2 ki'm ton n\i E\ -.c )c Tnh nh- $
m\t c5ng c ht sUc can thit v cH m5t 3 nghja ht sUc 7uan t1Ang
N*u /h : Mac =ch cP? th] n&hiHm 7im @ot < :
Ch9n \ D thu th"# bng chng / > ,.u k6m cF+ kim >ot n;i b;
xi;i thch :Th^o ch'vn mTc "ii : Kim ton Ci3n ph;i thTc hiHn cc th] n&hiHm
7im @ot = th' thIp =X( =P D5n& ch6n& CU tnh hiH' K'; cP? hH thBn& 7L ton C
hH thBn& 7im @ot nOi DO t:3n cc ph/0n& [iHn:
| ThiLt 7L: HH thBn& 7L ton C hH thBn& 7im @ot nOi DO cP? =0n CM =/Jc thiLt 7L
@?o cho cS =P 7h; n+n& n&+n n&Q?Z pht hiHn C @]? ch`? cc @?i @St t:9n& (L'
| ThTc hiHn: HH thBn& 7L ton C hH thBn& 7im @ot nOi DO tVn t1i C ho1t =On&
mOt cch h`' hiH' t:on& @'Bt th4i 7} \^m \~t
A D cGde g D \tZ Tuc elGZvc rw AGxyel W
\i t"# f D nhng >+i #h?m >+u 5=, '+ O Ang t, th%:ng m?i Thc #hm t%:i
N&hiHp Ca ?i ph1m ThP tac DM thiL' ThP tac 7iLm @ot Dq @'n& C0 @Y [on <iH' DM Ci
ph1m
1
NhIp @?i =0n
&i mGt hn&
t:3n hi<^ &Bc
ThP tac 7iLm t:?
<1i =0n &i mGt
hn& t:3n hi<^ &Bc
t:/c 7hi =/? Co
th?nh ton
ThP tac 7im t:? =Bi chiL'
<1i =0n &i t:3n hi<^ &Bc
t:/c 7hi th?nh ton
Chnh \c c0 h9c

-
Th?nh ton
hS? =0n - <XnZ
<Xn th6 - th?nh
ton [T? Co
D;n @?o cP?
hS? =0n =c
K' h1n
ThP tac &hi @q 7hi
t:; tiUn <Xn 1 C
thP tac 7im t:?
=Bi chiL' @q @ch
7hi th?nh ton <Xn
th6 -
ThP tac &hi @q th?nh ton C
thP tac =Bi chiL' <1i 7hi thTc
hiHn th?nh ton

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2
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hn& C tnh
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hn&
ThP tac 7im t:? Z
7im @ot =Bi
chiL' t:on& K'
t:Anh 7im 73Z
ph,n cFn& cFn&
CiHc
Kim @ot K' t:Anh 7im 73Z
=Bi chiL' @q @ch chi tiLtZ
ph,n cFn& nh,n Ci3n cS t:Anh
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t:Anh D(
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h0n &i CBn [o
7hFn& W th6c
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=On& &i
ThP tac cIp nhIt
thFn& tin &i cho
nh,n Ci3n Dn
hn&
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thM t:/4n& ph;i th/4n&
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c;Z DiLn =On& cP? thM t:/4n&
cho nh,n Ci3n Dn hn&
Tnh &i
5
*i ph1m
n&'(3n t_c DEt
7i3m nhiHm
ThP tac =Bi chiL'
ch6n& tQZ 7im
t:? cc n&hiHp Ca
th?nh ton cho
nh c'n& cEp
Ph,n cFn& <1i cFn& CiHcZ
t:nh tAnh t:1n& 7i3m nhiHmZ
7im t:? th/4n& \'(3nZ =Bi
chiL' ch6n& tQ
TVn t1i
HS? =0n th?nh
ton 7hFn&
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ch6n& tQZ@o @nh
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mUm 7L ton =X( =P% Kim
b
phz hJp Ci
hS? =0n hn&
m'? CU
7hi nhIn hn& C
th?nh ton% Ph,n&
mUm 7L ton
7hFn& =/Jc 7im
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t:? Z =Bi chiL' @q @chZ hS?
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d
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hS? CQ? =/Jc
tnh Co [?nh
mac hn& tFn&
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mac hn& =c
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7im 73 hn& hS?
?' 7im 73Z cc n&hiHp Ca
pht @inh cXn =/Jc th^o [ri
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Ph,n <o1i t:Anh D(
f
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Din thP hn&
hS? cP? cFn&
t(
ThP tac 7im t:?
hn& hS? nhIn
CUZ=Bi chiL' @B
</Jn& hn& hS?
&hi t:3n hS? =0n
C hn& hS? thTc
nhIp 7ho
Kim t:? hn& hS?Z =Bi chiL'
hS? =0n Ci @B </Jn&Z chEt
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\i t"# f D
TT ' nim H1n ChL KiLn N&hM
1 T',n thP n&'(3n t_c ph,n cFn&
ph,n nhiHmZ=;m D;o tnh ch'(3n
mFn hS? c?o t:on& cFn& CiHc%
CFn& CiHc =/Jc chi? ca th cho
tQn& n&/4iZ@?i @St t \;( :? [o cS
[T' 7im @ot =Bi chiL' &i`? cF
th/ 7W C cF Th' cln& nh/ cc
DO phIn 7hc
Ti? n& < mOt cFn& t(
nhpZ 7hBi </Jn& cFn&
CiHc =0n &i;n n3n thP tac
n( < 7hFn& cXn thiLt
&,( <cn& ph nh,n <Tc
ph6c t1p hS? cFn& CiHc
Ti? @n& < mFt cFn&
t( nhp m thP tac
7im @ot K' :/4m
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nh,n Ci3n C+n phun&
cVn& 7Unh Z cc ch6c
n+n& t:zn& <Gp &,(
<cn& ph nh,n <Tc
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7im t:? =Bi chiL' th'In tiHn cho
cFn& CiHcZt:nh nhXm <onZ thiL'
@St C zn =9n& t:on& cFn& CiHc%
n,( < thP tac 7im @ot cS = <1i
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nhIp [` <iH' =c =/Jc =nh [E'
=c Co m(
2 ThP tac @_p \Lp hS? =0n nh/ t:3n
nh5m phac Ca tBt cho mac =ch
K';n <W Z7im @ot cP? Fn& Minh
h/n& =Ln tBi =? hS? th4i &i?n
m'? chM' m 7hFn& ph;i chM' <ci
@'Et
ThP tac @_p \Lp th^o th4i
&i?n ph;i th?nh ton @R
7hFn& &i>p ch =/Jc nh
K';n t:M K';n <W cFn& nJ
th^o chP nJ C th4i &i?n
pht @inh
Cc hS? =0n ch6n& tQ
n3n @_p \Lp th^o n&(
thn& pht @inh Z @B
hiH' = [) K';n <W%
HS? =0n Dn hn& n3n
chi tiLt th^o 7hch
hn& Z hS? =0n m'?
hn& n3n chi tiLt th^o
nh c'n& cEp = tiHn
cho CiHc th^o [ri C
K';n <W
" ThP tac 7im t:? Z=Bi chiL' t:on&
con& tc nhIp hn& m'? nh/ t:3n
=;m D;o cFn& tc K';n <W hn&
tVn 7ho 7im @ot 7h,' c'n& cEp
=X' Co chnh \c hJp <W
T:on& thP tac t:3n =c Ci
ph1m n&'(3n t_c ph,n
cFn& ph,n nhiHm CA cF
Th' < n&/4i &hi @q @R
7hFn& th thTc hiHn cFn&
CiHc th?nh ton 7hFn&
7ho? h9c &,( chVn& ch~o
cFn& CiHc% *i ph1m
n&'(3n t_c DEt 7i3m
nhiHm n&/4i K';n <W nh
m( < n&/4i 7im t:?
nhIn hn& thA 7hFn& th
< n&/4i 7W Co CIn =0n
&i?o hn& co th pht
@inh hnh Ci <1m [an&
Din thP ti @;n
|CXn ph,n cFn& ph,n
nhiHm :r :n& &i`?
cFn& CiHc cP? cF Th'
C cc nh,n Ci3n 7hc
t:on& cFn& t( : nh,n
Ci3n 7L ton C nh,n
Ci3n th^o [ri cFn& nJ
|N3n ph,n cFn& <1i
cFn& CiHc t:nh Ci
ph1m n&'(3n t_c DEt
7i3m nhiHm t:on&
7h,' K';n <W Z 7im
t:? &i?o nhIn hn&Z
&i`? cFn& tc &hi @q
C &hi @~c
5 ThP tac =Gt hn& =;m D;o <'Fn
cS =X( =P hn& hS? 7hi cXn thiLt
*i ph1m n&'(3n t_c ph,n
cFn& ph,n nhiHm CA cF
Th' < n&/4i &hi @B thA
7hFn& n3n < n&/4i =Gt
|CXn ph,n cFn& ph,n
nhiHm :r :n& &i`?
cFn& CiHc cP? cF Th'
C cc nh,n Ci3n 7hc