Những tài khoản kế toán ngân hàng

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Tham khảo tài liệu 'những tài khoản kế toán ngân hàng', tài chính - ngân hàng, ngân hàng - tín dụng phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả

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I lgoei) v ay v A d u.gcT CTL) p h6n l opi v do n h6rn 3 ( Nq d udi t iOu c huAn)t heo q u-v dinh h i6n h Anhv e p hin l opi n g. N$i d ung h ach t oin c dc t di k hoAn n dy t ircrngt ir n hu n Qi d ung t rqrcho6n t c6c t ii k hoAn" N0 d u t i€u c hudn". 1.4. D Oi v di c dc t di k hoin " Nq n ghi n gd": Ctic T Ai k hoAn n dy d ung d € h ach t o6n"sdt i€n ( ddng V igt N am, n gopi t Q hofic v Ang)T CTD c ho c 6c T CTD k h6c, c 6c t d c huc, c 6 n hdn ( trong n udc, n udc ngoAi)v ay v h d ugc T CT'D p hdn l o4i v ao n hom a N q n ghi n g$) t heo q uy d inh hiQnh inh v € p hdnl oqi n g" NQi d ung h pcir t o6n c 6c t di k hoSn n dv t uryngt p n hu n Qi d ung h gch t ofn i.'.li cac t iri k ho6n" Ng c lut i€u c hudn". , ,\'1 -t'5 ,ift 1.5.D iii v di c dc t di k hodn" Ng c 6 k hi n dngm dt v 6n": ,! $r C6c T ai k hoAn n dy d ring d 6 h Ach t o6tr.s6t iAn ( d0ng V iQt N am, n go4i t g ;; hopc v dng) T CTD c ho c 6c T CTD k hfc, c 6c t d c hirc, c 6 n hAn ( trong p u6.c,n udc ngoii) v ay v A d ugc'I'CTD p hdnl opi v io n h6n: 5 ( NA'c6k h$ n dngm Atv On)t heo quy d inh h i6n h inh v € p hAnl o4i n g. NQi dung hpch to6n c6c tii kho{n niy tutmg tu nhrr nQi dung hpch toin cfc t ii k hoan " Nq d fi t i€u c trudn". 2. S ua d 6i t €n. n Qi d ung h 4ch t o6n t r€n m 6t s Ot ii k hoin q uy d inh t ai M r,rc II t rong H Q t h6ng t li k ho6n k 6 t o6n c 6c T CTD b an h dnli t heo Q uy6t c linh s 6 479/'2AA4/QD-NHNNgdy 2 9142 A04 ria T h6ng d 6c N HNN, n hu s au: c n 2.1. S uac t6it ai k hodn3 1l-Cdngc p l ao c fQng angd ung: d "Tii k hoin 3 I1-Cdngc g, d gng c p T'ii k hoan n iry d ung d 6 p h6n 6 nh g i6 t ri h i€n c 6 v ir t inh h inh b i€n d Ong tdng, g rirmc 6c 1 o4ic dng c r,r, gng c g c ira T CTD. d Flach t oan t ui k hadrtn dy p hai t furc h i€n t hea m \tsd q uy d inh s au: - K 6 t odn n h{p, t dn k ho c dng c p, d png c ir p h6i p hin 6 nh t heo g id t ri " ,ret, thr;c t 6. - N goii s 0 t iri k hoAnk d t o6n c hi t i6t h ach t o6n t heqrg i6 t ri c ira c dng c 11 d+ng r U, k 6 t oSnp hti m o s 6 c hi t ii5t c dng c p, d png c U c t€g hi c hdp, t heo d di s d luo-ng. i6 t ri c riat lng l o4i c dng c q, d png c u. g Thu k ho p hai m o t he k ho d € g hi c h€p,t heo d di s d l uq,ng c fia t ung 1 o4i cOngc u, d ung c u p hu h qp v iri v iQcm crs 6 c irak 0 t ofn. - D di v o'i c dng c p,.d gng c ir * u6t d irng c ho.hogt d r6ngk inh d oanh: p trii dugc g hi c hep,t heo d Oi u e n ign v 4t v d g if t ri t r0n s 6 c tri t i€t t heo r J6it img n oi s il dUngv ir n guoi c hiu t r6ch n hipm v ,^t" h^r 4! Vrt*!r
, - D Oi v tii c 6c c 6ng c u, d gng c p c 6 g i6 t ri n ho L ;hir rtiit r .lir,.r, h i.ri ri;a.t lQni4 c liinh d oanh p hai p hAn b d m Qt l dn 1 00% g i6tri v ao c hi p hi. - D Oi v ui c dc c 0ng c q, c lgngc ir x udt d ung r n$t l An c o g i* l -i"r'.rirl a i tl.I,rcs r-l l ^ diurg t rong n hi€u k j,ke t ofn t hi g ia t ri,cdng c r,r, gng.cLix r:fii , .jr'iiii.i r iu'rc i iacte ' '"l t d to6.n do t ii k hodn" Chi p hi c ho p hAnb 6" v i p hfi.n d d iin 1 ,iid .i ,i i 'hi i :ltn c ii* i '"1,' i b v k6 t odn. B0n N g g hi; - G ia t ri c 6ng c u, d png c p n h$pk lio, BGnC 6 g hi: - G ifri ri c ongc u, d ungc tr.xu6tiho. l - F lian f nh g iri t ri c 6ngc q. c hu:g l"; til k 1-ii;. ct Sil O u n g: H4ch t nin c hi t i6t: - M 6'tdi k hoin c hi cp, d gng c r,r." r lr.i,. r :"'rr q ,:i1i1 f n, 2"2.Sirac 16i di d lurgh ach t odn t iri k hodn - 13-3-i.iri n " ,'6..", bdngt 16ng i6t N am: V "TAi k hofrn 3 83-Uy t hric e tfiurur,c ho v ay t r5ng t lfing V ii:i i \lrell f 'IAi k ho6n n dlr c iungc tfl p hin 6 ntrls Ot iitl d $ng V iqt i 'ni;;ri ; -{..'l'L: h*'o'iti c cho c 6c t d c hirc n h$n u y t h6c d A'rru, c ho v ay v oj n ritc.1 i*r t fli i ,'i'-,ri t lii,raniierr l t a t t *l ,1 h,7pc longu y t trfe d 6u t u, c ho v ay d e k "f k $t g iff'ah ai b On. - 5 6 t i6n c huy€n c ho t 6 c hllc n han u , 1 li'ru..1,i: t ,:. i 'lte i ,i l\ ,. BGn f {g'ghi; - S 6 t iAn t d c hirc n hQrru y t irfc d ilu r u. r .rJrr.i f hani: i *nin BGn C 6 g hi: \ '.:\' thecrh g? d 6ng. - P iiin 6 nlr s 5 t iAn c il.ry0nc ho t i; c ]r*, i ;l-r.r:i ;i,'1?r"- ihu'.1;,1i Sd t tuNg': i chua.t hrgch i6n r rgieiQp 1ru t t lrf r : ' ifiu-1 -r"1,::i \ { i.'r'" ii l v II4ch t odn c hi t iOt: - M d t ai k l':oan c hi t i6t t heo t irrls t ,; i :iii,.. : ririi.rir v i iifui. trmg l oai u ,v t hhc d Au t u, c ho v av."'" 2.3. S ua r jc.'in oi c lungh at:h t oan t ii k ho;in 1 84-Lrt"'lt:,.,,r;r'tf L;'-:llo r .l-v, . i rJ Dangn goal t e: "TAi k ho:in 3 S1-fiy t h$c c lsu t u, c ho v ay b *ng n guai r lx T a i k h o a nn a y . u n g d 0 p h i n a n h g i a t r i . n g c p it e " l t - ' 1 ' l - i" i ; . i " , : rr,, I i r c r l i t i ) r d ; chuc q hpn u * t hac c 16u u, c ho v ay v rvi n :rirct i6n d fi t ho* t liuArr i l'r,:l i ":r.,irtirirrl n j, t l th:ic d 6u t rr, c lio v a,"" ld k f k dt g itia h ai b CIrr. c NOi d ung h ach t o6n t ;ii k hoarrn ay g i6ng n iitr r rdi , Jurpii .i.:riri;; t iri i (Llsn 1 ,,"',i " q&r-- 3 8 3.
3 . S ua c 10i $t s 6 n Qi d ung h ach t o6n t di k hodn 8 33-Chi p hi t hui5t tru n h{p m doanh n ghi€p t ai k hoin 2 7 D iAu 3 Q uy6t d inh s 0 2 9?A06!QD-NHNN n giy iCIl7 OA6 c ua T h6ng d 6c N HNN, n hu s au: n "Ti.i khoin niy dr)ngct6ph6n 6nh chi phi thud thu nhflp doanh nghi$p cua TCTD b ao g dm c hi p hi t huc^hu n hflp d oanh n ghiQph ign h inh v d c hi p hi t hu€ t thu n h4p c loanhn ghiQph o6n l 4i l irn c hn c ir x 6c i tinh k 6t c luAh o4t i lQng k itrh doanhc ira T CT[) t rong n im h iQnh dnh. Hqch tc>rin di khocinndy cdn thtrc hiQntheo Chu.dnmu.rc € rocin Vi€t l,lam K t n hqp d aanhn ghiQpv d c dc q uy d inh s au: s6 l 7-Thu€ t hu 1. C hi p hi t hu€ t hu n h4p d oanirn ghiQpd ugc g hi n h$n v do t iri k ho6n n dy bao g dm c hi p hi t hu6 t hu n hflp h ign h dnh v d c hi p hi t hu€ t hu n hqp h oiln i ai k hi x6c c linh l gi n hupn ( ho[c 1 6)c tram Qtn im t di c hinh. 2. C hi p hi t hud t hu n hdp d ocmhn ghiqp h iQn h unh l ir s d t hu6 t hu n h6p doanhn ghiQpp hdi n Qpt inh t r€n t hu n hpp c hlu t hu6 f fong n 5m v d t hu6 s uAtt hu6 thu n hQpd oanhn ghigp h ign h inh. 3. C hi p hi t tru€d ctanhn ghiQp odn t qi l ir s d t hu6 t hu n h4p d oanhn glriQp e s h phni n Qpt rong t uong l ai p h6t s inh f tr: - Ghi nhgn thu6 thu nhap.holn lpi phii trd trong ndrn; - H odn n h?p t ii s dn t huOt hu n hAph o6n l pi t ld d ugc g hi n h$n t u c dc n [m truoc. 4. T hu n hQpt hu| t hu n hQpd oanh n ghiQph odn t qi l b k hoAn g iam c hi p hi thu6 t hu n hflp d oanhn ghiQp of,n 1 4ip hit s inh t ri: h - Ghi nhan tiri sin thu6 thu nhap hodn 14itrong ndm; - l loan n hflp t huSt hu n hap h odn l ai p hdi t rh d d d ugc g hi n h4n t rlrc dc n flm trudc." Di€u 3 . 8 6 s ung n Qi d ung h 4ch t oan v d m Qt s d t di k hoin v do H Q t h6ng t di khodn k € t odn c dc T CTI) b an h dnh t heo Q uy€t d inh s d 4 79120041QD-NHI{N ngay2 qi412004 ua T hong d OcN II{NN n hu s au: c 1, B O s ungn gi d ung v io M r,,ic - N hirng q u;r c linhc hung n hu s au: I 1.1. B O s ungn Qi d ungv do d i6m 3 .1 - V C m 'i v d s u d qng t di k hoAnc ApI II "3.1"3 - D Oi v 6i c dc t di k hoAnt heo d di c 6c l dro6nn o; c 6c k hoanb 6o t r5nh, chfp n hpn t hanh t oirn v ir c am k 6t c ho v ay k hong h uy n gang v O d idu k iQn v i c o thoi d i6rn t hgc h iQnc p t h€ p hr\ h qp v tii q uy d irrh v 0 p hfrnl o4i n g h iQnh dnit: TCTD d ugc i ap c hi r i6u c fc t ii k lroAnn €ti t rOnd tin c 6c t di k hodn c 6p I I tr6n biing cAn itdi tdi khoiin kti todn gui kim theo 86o c6o phfin 1o4i n-g gui NHNN ( !ang f ile v d v 6n b an) v d c hi t i0u b 6o c 6o g 6c d o N HNN h ucnrgd in k hi co d u c 6c d ii:u k i$n q uy d inh t ei d i6m 3 .1.1v a c 6c t li€u k iQns au: "i-C i) h Qt hdng c drrgn ghQt hOngt in r IAmb 6o t h$c h i$n p hin l opi n g c hinlr xnc t rri t ung k hoAnv aylkhhchh angv ay t heod irngq uy i finh h iQnh Anh; f ry- "
+ l lugc N IINN d 6ng j , h fing v drr1 ,.6nd v i0c l $p i :i:i { rf;,.i.r;i{"' f rhr:i'rn *u , t iir v n tr€ne ldnc fc t di k hoin c 6pi I t rOnb angc frLnOit Ai k ht--irn r orii;.' d i t* 1"2"R 6 s ungn Oid ungv drid i6m 5 - D inh k hr:an y l rrri,.r J ".i:o;ir: i iel: i li r hi k "Ngodri a,c6cT tlT'L') trgcm eyth6mtiik hoa.n,iri iji r i,,;i: iri t rili r r-i;irr r d i l lf n ghiOp u k hi c Ant hiOt". v .'l 2. B o s ung T ai k ho:in ; {896-DU p hong c u t he r }}i r ;tri r i,l,:'i .,ii}'ri ',ef , i**ai bAng fai k hoin n Drv tng c l0 p han 6 nh v iOc t ricir"lf,l;v ir.';u t lLiirr: iri 1 :irnnil :ri r i d th€ c 10iv cri c 6c k hodn c ani k 6t b do l 5nJr, c arn k r-{tc ri"rli,'i-iv, | rr,u n iif.rr t iri n }; i , todn,... c ira T CTD.iui k liiclr h ang n him x uly.rui r o t in C urili i i:irr;.ir iurgi rLlnlt b hopt d dng n gOnh dng t heo c luy d inh h ign h anh v € p hAn l oai n rr, - S 0 d r,l p trong c ir t hi d Oi v li c .l, , ,lril i.-i1 poai bang BOrr 6 g hi: C n dugc t rfch l Bp. - X f'lyy1k tioan n ii r o; Il6n N g g hi: - F loann hapsi0 c h0nhl tch r tru hcrrg. l;: i r,ir p i - P hdn i rnh s 6 d u p hdng c u t h0 o lia c ,rjl l ..i:ti rilr:;iib erig S0 d u C 6: hiQnu o" H4ch t nrln c hi t i6t: - l \{o t ii k hoAnc hi t i0t t heo c Aci rhiiiiirr irv 3. B d s ung T di k hcran 9 21-Cam k 6t b Ao l frnh v ay r '0ii "Tdi k iroiin n Ay c lungd € p irrin 6 nh t oin b 0 s 0 t iin T {iTli , .:rri}tL",-li i iilrir , b ;tu vay v 6n c ho c 6q t d c hirc v d. c :6n hdrr t heo h qp S 0ng i fil k i l tit r :iir " {'{-l'I'D :ln.*,, r phai t hqc h i6n n ghla v u c arn k €t. Tii k ho6n 9 2i c o c dc t li k hoainc dp I Il s au: 9211-Canl k i5tn goai b ang c luqrr: hin l oai v dron iti:n'r 1 i l,*,i i -liit ii'u u iliriri) p 9212^Cam k 0t n goqli. iing e lugc p hfrn l oiri v do r rjton: I 1, r.l,.i''r;r ; liii l i.] b , 92i3-Cam l
- S 6 t iAn c huyi5n t t ai k ho6n t hich h qp k h6c s angt heo t quy d inh h ien h dnh v € p hdn l o4i n s. - 5 6 t i0n c huyiin s ang t ii k hoin t hich h qp k hdc t heo BOnC 6 g hi: quy d inh h iQnh dnh v d p hAnl o4i n g; - S Ot i€n T CTD h €t n ghTa r; t r6o 1 5nhv ay v On h oftcd 5 v ph6i t huc h iQnn ghia v u b 6o 1 5nhv ay v 6n. - P hin 6 nh s d t idin c irn p hai b 6o l 5nh v ay v 6n c ho Sd d u N o: kh6ch h ing d ugc p hdn l oBi v io. n h6m 1 G .fq d ri t i€u chuAn)t heo q uy d inh h ign h inh v d p hhn l oai n g. II4ch t odn c hi t i€t: - IVIct ii kho6n c hi t i€t t heo t rmg k h6ch h ing d ugc b Ao t l6nh v ay von. Tii k horin 9 2'1,2-Carn n gopi b ing d ugc p hin l opi v ho n h6xn2 ( Nq k 6t I , ,. . can c nu y , vi,t Tii khoin niry clirng d6 hach to6n s6 tiAn TCTD cam k€t bio l6nh vay -.,.: vdn, c ho c 6c t d c hirc, c d n hffnt heo h qp d dng d A k y k 6t m i T CTD c hua p hdi t hpc 'ifi hiQnngtria vu theo cam k6t vi rJrrgcTCTD phdn loai vio uh6rn 2 (Nq cdn chri y) theo q uy d inh h i$n h anh v 6 p hdn l opi n g. - S Ot ien c huy6nn i t ei k ho6n t hich h qp k hfc s angt heo BOni l{g g hi: quy c lfnhh ien h inh v € p h6n l opi n o" - S 0 t iAn c huy6n s ang t lri k hoin t hich h qp k h6c t heo BOnC 6 g hi quy d inh h iQn h inh v e p h6n l opi n g: - S Ot iAn T CTD h tit n ghia v r; b io l dnh v ay v 6n h o4cc 16 phAi t hgc h iQnn ghTa p b 6o L 6nh, v ,t - P hAn 6 ntr s d t iOn c on p h6i b 6o l frnh v ay v dn c ho S0d u F {g: kh6ch h dng d ugc p hAnl o+i.vio n honr 2 ( Nq c tin c hf 1i)t heo q uy d inh h ien h dnh v 6 p hin l oAi n g. I{4ch t o6n c hi t i6t: - Mci tdi kho6n ckrititlt theo tiing khfch hang dtrgc b6o lfinh v ay v 6n. lliri k horin 9 213-Camk 6t n go4i b ing d uq'c p hf,n l o4i v iro n h6m 3 ( Nq ducri t i€u c :huAn) Tdi k hoin n dy d iurg d 6 h ach t ofn s d t i€n T CTD c am k tlt b ao l Snhv ay v 6n cho c dc r d c hirc, c 6 n h6n i heo h op d ong d A k i k iStm a T CTD c hua p hAit hyc h ign ngh?av u t heo c am k tlt v A d ugc.TClTD p hdn k :4i v do n hom 3 ( Nq d udi t i6u chuAn)i heo q uy d inh h i$n h inh v 6 p hAnl o4i n o." NQi c lungh 4ch t o6:rr ii k hoin n iry t ucmg t u n hu n gi d ung h ach t o6n t di t W' kho6n" No c in c irri Y ".
T ii k horin 9 2l4-Canr k Ot n gogi b 6ng c lrrqre bsn l uqti' r':-ri ;hqrrxt { hiS" ,{ r p nghi n gd) Tai k hoarr n dy d tng d 6 h .1cht ofn s o t iAn T C'ill] r :anti ,ii l -i,r; l aiih v ay t 'n6 cho c 6c t 6 c hric. c a n h0n t heo h gp d 6ng d A k y k 6t m ir T ill"L) t :i;ii:-i :',li;iillrrc l ii(:r: i t ; 1 . ;i "'i.ri r$iri r rgiri t il*c' nghTav u f heo c ani k et v d d u,7cT 'CTD p h&n l oai ' ..a.oihoirr t quy c ilnh h ien h dnh v ri p triir l o4i n g. i rqeii t *i:r,it.iii t NQi d ung h pch t o6n t ai k hoan n ay l urrng t u n hr.rn ,;i i ir"rirr:. ldrof,n " Ncl c dn c hf y ". ' i'irir Tiri k hofrn 9 215-Carnk dt n go+i b iing * urJ"c ?t$r.lr.r;3ii n itt'i*r S { F{.t' p i cri k h:i n lng m fit v On) 'l Tai k hoin n dy r Jiurg 0 h acht o6ns 0 t i€n T 'CTI) i .:i.rut[:r i r''rq {lii r 'a},' 6rr l v d ' llrr,, f:rilii t iru'r l iidn cho c dct o c hr-?c,i n hdnt heoh gp d 6ng d d k 1,k 6t r nAl -t-.i i ) c ng,hTa"v;r c ani k 0t v ir d rrtTc'i'tTD p hAnl oai v ao n ltui;t 5 i i't r r :': i ihit r ;iitip t heo mdt v dn) t heo q uy d inh h iqn h dntrv € p trrinl o4i n i1" lJQi < lung h 4ctr t o6n t ii k hoan n iy t irong t ir u hi-i r irii kho6n " Ng c An c hf y "." 4. R Os ungT rii k hoirt 9 22-C arnk 0t b do i iinh t hanhl ciin Tai k ho6n n iy d ung d 0 h ach t o6n.toAn riis 6,tiAn'i'r-"i] i uio i i:nh u liar:h L i toen cho c dc t 6 c huc, c 6 n hin t hco t rqrp dng i ln.$ r k €t n ra i E-..ii i :ir:ia. irii " rir1i:i:: : d n hi0n nghia v u t heo c am l .-Bt. Tdi k hoAn 9 22 c o c ic t ii k h
9 244-Camkiit n gopi b 4ngd ugc p h6n l o4i v do n h6m a N q n ghi n gcr) 9245-Camk €t n go4i b ing d ugc p hfln l opi v ao n h6m 5 ( Nq c 6 k hd n dng m6t t 'dn; NOi d ung h qch t oin t Ai k ho6n 9 24 t uryngt u n hu n 6i d ung h pch t o6n t di khoan 21. 9 6. B O s ungT di k ho6n 9 25-Camk 6t t rcng n ghiQpv p L /C T'di k hodn n iy d irng d € h ach t o6n t oirn b 0 s d t idn T CTD c am k 6t t rong nghiQpv g L /C c ho c ac t 0 c huc, c f n hdnt heo h qrpc 16ng A k i k dt m a T CTD c hua d phai t hr;c h iQnn ghia v y c am k 6t. Tdi k hoin 9 25 c o c 6c t di k hotn c 6p I Ii s au: g2sl-Cam k 6t n goai b ,6ng lugcp hAn1 o4iv iro n h6m 1 ( Nq d u t i€u c huAn) c 9252-Camktl ngopi bing duq'cphAnlo4i vio nh6rn 2 (Nq cdn chri 1i?) 9253-Cam k 6t n go4i b lng d ugc p h0n l oqri v do n hdm 3 ( Nq d u6i t i€u chuAn) 9254-Camk dt n go4i b angd ugc p h6n l o4i v Aon h6m a ( Nqin ghi n gti) 92!t5-Camk €t n gopi b fng d ugc p hdn l oai v io n h6m 5 ( Nq c 6 k hi n dng m6t o dn; hiQi d ung h .3cht o6n t di k hodn 9 25 t uong t g n hu n Qi d ung l ipch t o6n t ii khoin 9 21. -^im\.irrA^aa 7.8,6 s ungT di k hoiin 9 26-Camk 6t b 6o l dnh t huc h i$n h -opd 6ng Tii k hoArrn .i,vd ung r J0h qch t o6n t odu b 0 s O t i€n T CTD b 6o l Snh i hr,rc ' .^ hi0n h tTp longc ho c 6c t O c hu3c,i n hAnt heo.hqpd Ongd e k i k €t m i T 'CTD c hua ' -), t ! tl 1 - 1," c c phAit hgc h iQnn ghia v V c am k €t t rong h qrpd 6ng. Tai k iroin 9 26 c 6 c iic t di k hoin c 6p I II s au: g26l-Carn k 6t n gopi b dngd ugc p hdn l opi v io n h6m I ( NStd u t i€u c huAn) 9262-Camk0tn goai b dngd ugc p hdn l opi v do n h6nr 2 ( Nq c 6n c hri;f) 9263-Cam kdt ngct4i bing duc-yc hdn lo1ti vdo rrh6m 3 (No. elu6i ti6u p chuAn) 9264-Camk 6t n gopi b angd ugc p h6n l ogi v iro r rh6ma N q n ghi n go) 92(,5-C.am €t n gogi b Angd ugc p hAn l opi ' rlo n h6m 5 ( Nq c 6 k ha n dng k rnAtv dn) Nqi d ung h gch t od:nt iri k ho6n 9 26 t uong t g n hu n $i d ung h pch t o6n t di l
9 27L-Camklitn goqih ing d ugc p hAnl opi v Aon hdin I i l"lr:'rlrit idrrc lnrarr) 9272-Camk dt n go4i b 6ngd uqrc hdn l oqi v io n hirm l l ( irl'r'ui.nc iru 1 i') p 9273-Can k 6t n go4i b 6ng d ugc p hAn l opi v io n h6ur " i' 1 i"Jqrltr*i t i€ri c chuAn) 9274-Cank6t n gopib ringd uo. p hflnl opi v iro n htSrn i i".Lin ghi n go) 4 c p hAn l opi v rio n l":Orn i rrt'r i :ir k ha n [ng 5 9275-Catnk dt n gogi b Angd ur.,-.c mAtu ony Ngi d ung h irch t o6n t di k hoAn 9 27 t Lr$\g t g n hu n Qi d ul;; i rirch t odn t iri khoAn9 2 I . 9. B 6 s ungT di k hr:an9 28-Camk 6t b Aol 6nh k ir6c i t rAn T C"it) , ;r-r ghTa u. b ac; n v ' iL-lT'i] c huap trai k i k €t r nr l6nh k hdc c troc 6ct d c huc,c 6 n h8nt heoh o.pd Ongc 16 thr,rc iQnnghia vu cam ktit trnng hqp d6ng. h Tdi k hoAn 9 28 c a c 6c t di k ho6nc 6p I II s au: g}9t-Cam k €t n go4i b ing d ugc p h6n l opi v io n honr i f i ""irr lii t i6u c liufin) c 9282-Camk €t n goai b angd ucyc hdn l opi v io n honr 2 i r-,.' ' ;uri. hf y ) p c 9283-Camk 6t n gogi b ang d rrgc p hAn l oai v ao n h*:n . *' i NE c luci t i0ri ,A cnuan) 9284-Cam €t ngo4i b angd ugc p h0n l o4i v Ao n hdrr 4 ( .1\irl ;:ihin go') k n 9285-Carn €t ngoili b ing d ugc p h0n l