K ton chi ph sn xut v gi thnh

1. Khi nim chung:

CP l ton b cc chi ph bng tin v lao ng sng v lao ng vt ho
Gi thnh l biu hin bng tin ton b cc chi ph m DN b ra Bk thi im no nhng c lin quan
n khi lng cng vic, sp hon thnh trong k
S Mi quan h chi ph v ga thnh sn phm:
CPSX d dang u k
Tng gi thnh sn phm

Chi ph sn xut pht sinh trong k

CP SX d dang cui k

2. Trnh t k ton v tng hp CPSX thch ng:

Trnh t k ton chi ph cc doanh nghip khc nhau th khc nhau. Tuy nhin c th khi qut cc
bc nh sau:
Bc 1: Tp hp cc chi ph c bn c lin quan trc tip cho tng i tng s dng
Bc 2: Tnh ton v phn b gi tr dch v ca cc ngnh SXKD ph cho tng i tng s dng trn
c s Khi lng dch v phc v v gi thnh n v dch v
Bc 3: Tp hp v phn b CP SX chung cho cc i tng c lin quan
Bc 4: Xc nh chi ph SX d dang cui k
Phn loi chi ph:
Phn loi theo yu t:

Yu
Yu
Yu
Yu
Yu
Yu

t
t
t
t
t
t

nguyn vt liu
nhin liu, ng lc SD vo quy trnh sn xut, KD trong k
tin lng v cc khon trch theo lng
TSC v khu hao
dch v mua ngoi
chi ph khc bng tin

Theo khon mc chi ph trong gi thnh sn phm:

Chi ph nguyn vt liu trc tip

Chi ph nhn cng trc tip
CP sn xut chung
CP qun l DN, bn hng

3. Phn loi gi thnh sn phm

C nhiu cch phn loi khc nhau: Theo thi im v ngun s liu, theo chi ph pht sinh
Theo thi im v ngun s liu c:

Gi thnh k hoch: X trc khi bc vo KD trn CS gi thnh thc t k trc v cc nh

mc, cc d ton kinh ph
Gi thnh nh mc: X trc khi bc vo SX c XD trn c s cc nh mc bnh qun tin
tin v ko bin i trong sut c k k hoch
Gi thnh thc t: L ch tiu c xc nh sau khi kt thc qu trnh sn xut sn phm da
trn c s cc cho ph thc t pht sinh trong SX SP

Theo chi ph pht sinh:

Gi thnh sn xut
Gi thnh tiu th

Gi thnh tiu th c tnh theo cng thc:

Gi thnh ton b ca SP = Gi thnh SXSP + CP qun l DN + chi ph Bn hng
i tng tnh gi thnh chnh l cc sn phm, bn thnh phm, cng vic, lao v nht nh i hi
phi tnh ga thnh n v. i tng c th l sn phm cui cng ca qu trnh sn xut hay ang trn
dy chuyn SX tu theo yu cu ca cch hch ton kinh t ni b v tiu th sn phm.

4. Phng php tnh gi thnh:

Phng php trc tip (PP gin n): phng php ny c p dng trong cc doanh nghip
thuc loi hnh sn xut gin n, s lng mt hng t, sn xut vi s lng ln v chu k sn xut
ngn.
Gi thnh SP HThnh = CPSXKDDD u k +Tng CPSXSP CPSXDD CK

Gi thnh Sp =

Tng Gi thnh SP HThnh

S lng sn phm hon thnh

Phng php tng cng chi ph: p dng trong nhng doanh nghip m qu trnh sn xut SP c
thc hin nhiu b phn SX, nhiu giai on cng ngh, i tng k ton chi ph sn xut l cc b
phn chi tit SP hoc giai on cng ngh hay b phn sn xut.
Gi thnh = Z1 + Z2 + + Zn

Phng php h s: Vi DN m trong mt chu k SX cng s dng mt th vt liu v mt lng L

nhng thu c ng thi nhiu SP Khc nhau v chi ph ko tp hp ring cho tng sn phm.
Gi thnh Tng gi thnh ca tt c cc loi SP
n v SP
Gc =

Tng s sn phm gc (K c quy i)

Gi thnh v SP Tng loi = Gi thnh V SPGc * H s quy

i tng loi
Tng gi thnh SX ca cc loi SP = Gi tr SP d dang u k
+ Tng CP pht sinh trong k
Gi tr sn phm d dang cui k
Phng php t l chi ph: Cn c vo t l chi ph SX thc t vi chi ph SX k hoch, Kton s tnh ra
gi thnh n v v tng gi thnh sn xut tng loi
Gi thnh Thc t tng loi Sp = Gi thnh k hoch (nh mc) * T l CP
Tng gi thnh thc t ca tt c Sp
T l CP =

Tng gi thnh k hoch (nh mc) ca tt

c SP

Phng php loi tr gi tr SP ph:

Tng gi thnh SP chnh = Gi tr SP Chnh DD K + Tng chi ph Psinh trong k- Gi tr SP ph
thu hi c tnh- Gi tr Sp Chnh DD cui k
Phng php lin hp: p dng kt hp nhiu PP tnh gi thnh SP
5. K ton chi ph sn xut theo phng php k khai thng xuyn:
a. Chi ph nguyn vt liu trc tip:
Bao gm gi tr nguyn vt liu chnh, vt liu ph, nhin liu c xut dung trc tip cho vic ch
to SP.
Chi ph VL phn b cho tng Tng = Tng tiu thc PB ca tng i tng * t l (hay h s)
phn b.
T l (H s) phn b =

Tng chi ph vt liu cn phn b

Tng tiu thc phn b ca tt c cc i
tng

Trong :
TK s dng: 621 Chi ph nguyn vt liu trc tip
Bn n: Tp hp gi tr nguyn vt liu xut dung trc tip cho ch to sn phm hay thc hin cc
lao v dch v
Bn c: Gi tr nguyn vt liu trc tip xut dng khng ht, kt chuyn chi ph nguyn vt liu trc
tip
TK ny cui k khng c s d:
Vic tp hp chi ph NVL trc tip c tin hnh nh sau:
Nu xut kho:
N 621
C 152: Gi thc t VL xut dung
Nu nhn vt liu v khng nhp kho m xut trc tip:
N 621:
N 133
C Tk lin quan 111,112, 331,411
Phn nh gi trVL xut dung khng ht nhp li kho:
N 152:
C 621
Kt chuyn chi ph NVL trc tip theo tng i tng tnh gi thnh vo cui k hch ton:
N 154
C 621

i vi gi tr vt liu cn li k trc khng nhp kho m ti b phn s dng, k ton ghi vo

u k sau bng bt ton:
N 621

C 152
B. Chi ph nhn cng trc tip:
TK 622: Chi ph nhn cng trc tip
Bn n: Tp hp chi ph nhn cng trc tip thc t pht sinh
Bn c: Kt chuyn CP nhn cng trc tip
Tk ny khng c s d

Phn nh tng tin lng cho cng nhn trc tip SX, Kton ghi:

N 622
C 334

Phn nh cc khon trch:

N 622
C 338 (3382,3383,3384)

Kt chuyn chi ph nhn cng:

N 154
C 622
C. K ton cc khon chi ph tr trc:
Chi ph tr trc (chi ph ch phn b) l cc khon chi ph thc t pht sinh

TK 142 chi ph tr trc:

TK 242 Chi ph tr trc di hn

Ni dung phn nh cc ti khon:

Bn n: tp hp chi ph tr trc thc t pht sinh trong k

Bn c: Cc khon chi ph tr trc phn b
D n: Cc khon CP phi tr thc t pht sinh nhng cha phn b vo CP KD

Cch hch ton:

TK 142:

N 142:tp hp chi ph tr trc ngn hn:

N 133
C 152,153,156

Hng thng k ton X gi tr hao mn:

N 152,153, 156,641,,,:gi tr hao mn tnh vo CP mua hay bn hng

C 142 (1421) Gi tr hao mn

TK 242: Chi ph di hn:

N 242:tp hp chi ph di hn pht sinh

N 133: thu
C 1531, 2413, 341, 111, 112

Phn b chi ph tr trc di hn vo chi ph SX KD cho cc i tng chu CP

N 241:tnh vo chi ph t XDCB

N 627, 641, 642
C 242

Ton b chi ph bn hng, CP qun l DN sau khi pht sinh c kt chuyn vo bn n TK 142 hoc
242. S chi ph ny c chuyn dn vo TK X KQ tu thuc vo Dthu ghi nhn trong k:

Chuyn CP BH + CP QL

N 142, 242
C 641, 642

Kt chuyn dn:

N 911
C 142, 242

D. K ton chi ph phi tr:

Chi ph phi tr l nhng chi ph thc t pht sinh nhng cha c ghi nhn l chi ph ca k hch ton.
Nhng khon chi ph lin quan t 2 nin k ton tr ln s c a vo d ton trch trc:
TKSD: 335 (chi ph phi tr)

Bn n: tp hp chi ph phi tr c ghi nhn vo CP trong k theo k hoch

Bn c: Cc khon chi ph phi tr c ghi nhn vo chi ph trong k theo KH.

D c: Cc khon chi ph phi tr tnh vo chi ph kinh doanh nhng thc t cha pht sinh.

TK 335 m chi tit theo cc ti khon cp 2: 3351, 3353, 3358

u k tin hnh trch trc chi ph phi tr a vo chi ph KD

Khi c pht sinh thc t trong k, ghi:

N 335
N 133
C 331,2413,111,112,152

Nu pht sinh thc t ln hn chi ph phi tr ghi nhn th khon chnh lch c ghi b
sung tng chi ph:

N TK lq (627, 641, 642): ghi tng chi ph

C 335(chi tit theo tng khon)

N 627, 641, 642,811

C 335

Trng hp pht sinh thc t nh hn s ghi nhn:

N 335
C TK lq: 627, 641, 642

E. chi ph sn xut chung:

Chi ph SX chung l nhng chi ph cn thit cn li SX sn phm sau chi ph NVL, CP NC trc tip. y
l cc khon chi ph pht sinh trong phm vi cc phn xng, b phn sn xut ca doanh nghip
TK SD 627 (chi tit theo tng tiu khon)

Bn n: tp hp chi phiSX chung thc t pht sinh trong k

Bn c: Cc khon ghi gim chi ph SX chung, kt chuyn chi ph SX chung

Tk ny cui k khng c s d
Cch hch ton chi ph SX chung nh sau:
Tin lng phi tr cho Nvin PX:

N 627 (6271)
C 334

Trch cc khon theo lng:

N 627
C 338 (chi tit theo tng tiu khon)

Chi ph VLiu Xkho dung cho PX:

N 627
C 152, 153 (ton b gi tr xut dung)

Trch khu hao TSC:

N 627
C 214

Chi ph dch v mua ngoi:

N 627:
N 133
C 111,112, 331 : gi tr mua ngoi

Phn b dn chi ph di hn tr trc vo chi ph chung phn xng:

N 627
C 242

Trch trc a vo CP SX chung:

N 627
C 335

Cc chi ph bng tin:

N 627,
C 111, 112, 152,

Kt chyn CP SXC cho cc i tng:

N 154
N 632: phn tnh vo gi vn hng bn.
C 627

F. Tng hp chi ph SX, kim k v nh gi SP d dang:

Tng hp chi ph sn xut:

TK 154: chi ph SX KD d dang

Bn n: Tng hp cc chi ph SP pht sinh trong k

Bn c: Cc khon gim chi ph Sp, Tng gi thnh SX thc t ca SP, dv hthnh
D n: Chi ph thc t ca Sp lao v dch v d dang cha hon thnh

Cui k cc bt ton kt chuyn nh sau:

N 154
C 627, 641, 642, 622

ng thi phn nh cc bt ton ghi gim chi ph:

N 152 (ph liu thu hi nhp kho)

N 138 (sn phm hng ngoi nh mc)
N 334, 811, 155,157
N 632 (Trng hp tiu th thng)
C 154

6. Xc nh gi tr SP DD cui k:
Theo chi ph nguyn vt liu chnh

S lng SP DD cui k
Gi tr VLC nm trong SP DD =

* Ton b GTr VLC

S lng TP + SL SP DD

Theo sn lng c tnh tng ng:

S lng SPDD CK (khng
Gtr VLC nm trong
SPDD =

quy i)
SLng TP + SPDD khng

* GTr
VLC

quy i
Chi ph Ch bin nm
trong SP d dang
(theo tng loi) =

SLng SP DD CK quy i ra thnh

phm
S lng TP + SL SP DD quy i ra TP

Xc nh GTr SP DD theo 50% chi ph ch bin:

* Tng CP CB
tng loi

GTr SPDD cha HThnh = GTr NVLC nm trong SPDD + 50% CP ch bin
Xc nh gi tr SP DD theo chi ph nguyn vt liu trc tip hoc theo CP trc tip
Xc nh Gtr SP DD theo chi ph nh mc hoc k hoch

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41 Responses to K ton chi ph sn xut v gi thnh

1.

t ni:
Thng Chn 24, 2008 lc 2:31 sng
Bi vit ca bn rt hay v c th, c xong mnh thy hiu ra rt nhiu vn . Tuy
nhin mnh cng c mt s gp : Bn ln a cc ti khon c th dng cho k ton sn
xut vo th s tt hn v khi c trn ti khon th s d hiu hn rt nhiu. Chc cc bn
ngy cng c nhiu bi vit hay cho mi ngi c tham kho.
Tr li

2.

maihuong ni:
Thng Mi 25, 2008 lc 3:15 sng
cp & GT
Tr li

3.

phuong ni:
Thng Mi 27, 2008 lc 1:41 chiu
cch kt chuyn chi ph nguyn vt liu trc tip, chi ph nhn cng trc tip, chi ph sn
xut chung tnh gi thnh sn phm nh th no bn c bit khng? ch cho mnh vi.
Xin cm n.
Tr li
o

Bibi ni:
Thng By 14, 2011 lc 6:34 sng
1.ket chuyen cp phat sinh
No 154
co 621,622.627
2.sau do danh gia SPDD cuoi ky theo pp ma de bai cho.
3.tinh cac khoan lam giam gia thanh nhu : phe lieu thu hoi, khoan bat boi thuong
4. tinh tong sp hoan thanh = cpsxdd dau ky+ psinh trong ky-dd cuoi ky = A
tinh gia thanh don vi = A/ so luong sp hoan thanh
No 155
Co 154 theo tong sp hoan thanh (A)
Tr li

4.

trang ni:
Thng Mi Hai 23, 2008 lc 3:04 chiu
cong ty minh san xuat va gia cong cac san pham tu nhua. minh khong biet cach tinh gia
thanh.Ban nao biet giup minh voi. Cam on cac ban nhieu
Tr li

5.

tuan ni:
Thng Mi Hai 30, 2008 lc 2:30 sng
Bi vit ca bn rt c ngha. Thanks
Tr li

6.

Anh ni:
Thng Hai 20, 2009 lc 9:09 sng
Mnh c bi vit ny rt hay.Cm n bn gip mnh hiu c nhiu vn m by
lu mnh vn thc mc.
Tr li

7.

my ni:
Thng Ba 14, 2009 lc 1:47 sng
bi vit ca bn rt hu ch cho nhng ngi mi hc k ton nh mnh. Thanks !!!
Tr li

8.

hongphuong ni:
Thng T 2, 2009 lc 4:44 sng
Cng ty mnh p dng ch k ton theo quyt nh 48 nhng chi ph san xut k ton
vn hch ton trn TK 621,TK622,TK627,sau o kt chuyn v TK 154 nh ch
KT Q 15 l c ng ko?mnh ang thc tp.mong bn gip mnh nn lm th no?Chn
thnh cm n!!!!
Tr li

9.

Nh Ca ni:
Thng Nm 23, 2009 lc 2:30 chiu
Mnh c mt nghip v k ton mun hi :khi c sn phm hng ch x l th hch ton
l : N 1381,c 154 ng hay khng v mnh cha gp trng hp ny bao gi mong cc
bn gip mnh vi.Mnh hin ang l sinh vin nm 2 chuyn nghnh k ton doanh
nghip
Tr li

10.

thuy nguyen ni:

Thng Su 5, 2009 lc 7:48 sng

ban oi ban viet rat hay va de hieu.Minh co 1 van de muon hoi ban.Minh dang lam cho 1
cong ty xuat khau hang son mai truyen thong.Cong ty minh chua co ke toan tinh gia
thanh san pham va minh duoc giao lam viec do.O cong ty minh co rat hieu san pham
kahc nhau va hau nhu khong trung lap.Nguyen lieu dung san xuat cung rat da dang.Vay
ban co the tu van cho minh cach tinh gia tahnh san pham thich hop nhat khong.Minh cam
on ban nhieu.
Tr li
11.

Gi thnh sn xut trong cty ng tu ni:

Thng Su 27, 2009 lc 7:21 sng
Gi thnh trong lnh vc ng tu c hch ton nh th no
Tr li

12.

thy ni:
Thng Tm 8, 2009 lc 9:37 sng
ti mun nh tnh gi thnh sn phm, bn no bit xin ch gip ti, ti ang chun b thi
m phn gi thnh ti ngu qu. trc y lc hc phn ny ti l cp tit. hichic. mong
cc bn gip , cm n cc bn trc.
doanh nghip ch sn xut 1 mt hng sn phm duy nht. chi ph NVL trc tip l
49.800.000, NC trc tip l 11.900.000, sx chung l 13.040.000. Vt liu chnh xut
dng l 40.000.000. sn phm d dang u k tnh theo vt liu chnh l 5.000.000, sn
phm d dang cui k tnh theo vt liu chnh l 2.000.000. s lng thnh phm nhp
kho l 1.000sp.
Tr li

13.

nhien ni:
Thng Chn 9, 2009 lc 9:20 sng
cho mnh bit k ton chi ph sx theo Q15 v Q 48 khc nhau im no c khng
.thanks
Tr li

14.

Tuyet ni:

Thng Mi 25, 2009 lc 1:11 chiu

Minh moi vao lam ke toan luong cho cong ty may.ban co the giup minh cach tinh luong
duoc khong?
Tr li
15.

hanh ni:
Thng Mi Hai 3, 2009 lc 5:54 sng
bn vit hay lm
Tr li

16.

Tham ni:
Thng Mi Hai 4, 2009 lc 3:46 sng
Phn chi ph tr trc 242; 142 bn hch ton nh vy l ch ng
Tr li

17.

connhenden_hd ni:
Thng Mi Hai 28, 2009 lc 12:06 sng
mnh khng bit cch nh gi sn phm hng trong tnh gi sn phm. anh ch no bit
th ch cho em vi
Tr li

18.

mong thuong ni:

Thng Mi Hai 30, 2009 lc 8:16 sng
minh dang bi ve phan chi phi thuc te ket hop voi uoc tinh, ban nao co bai tap va bai giai
ve phan do, giup minh voi. sap thi rui, hu huhu!
Tr li

19.

nguyenvantrung_ak ni:

Thng Mt 6, 2010 lc 3:57 chiu

bi ca bn nhn chung l kh hon thin n gip cho nhng ngi c hnh dung tng
th v k ton chi ph sn xut v tnh gi thnh sn phm. nhng mnh ngh bn nn cho
thm nhiu v d c th hn ngi c d hiu hn.
Tr li
20.

trang ni:
Thng Mt 26, 2010 lc 10:47 sng
bai viet nay cung hay.nhung theo nhu thay giao minh day thi laj khac,cach xac dinh san
pham jo jang cuoi ki theo minh dc hoc co 3 cach.cua ban van con thieu 1 cach do la: cach
xac dinh sp jo jang theo chi phi nguyen vat lieu truc tiep
gtri NVLC jo jang o cuoi ki = [(chi phj nvlc dau ki + chi phi nvlc phat sinh (.) ki) : (so
luong thanh pham + so luong san pham jo jang)]* toan bo gtri nvlc
gtri nvlp jo jang cuoi ki=[(chi phi nvlp dau ki + chi phj nvlp pat sinh (.) ki) : (so luong
thanh pham + so luong sp jo jang cuoi ki * muc do hoan thanh)] * (so luong sp jo jang
cuoi ki * muc do hoan thanh)
tong chj phi cuoi ki = nvlc +nvlp
Tr li

21.

trang ni:
Thng Mt 26, 2010 lc 10:50 sng
minhdag hoc ke toan doanh nghiep. nhung minh van hok pit cach dinh khoan cac nghiep
vu pat sinh cua ke toan ngoai te.ai co the jup minh voi.hix
Tr li

22.

hien ni:
Thng Ba 7, 2010 lc 1:20 chiu
bi vit cua ban cug hay nhng chi phi bn hg(641),chi phi qun (642) khng uc
tnh vo chi ph sn xut. n ch uc tng hp xc nh kt qu hot dng kd.
Tr li

23.

dang quyet ni:

Thng Ba 15, 2010 lc 3:59 sng

bai viet thi cung dc
nhung phan trich khau hao bao gom ca khau hao may moc va nhung thiet bi phuc vu qua
trinh quan ly doanh nghiep dc tinh vao chi phi tra truoc dai han theo tung thang thi dinh
khoan nhu the nao
Tr li
24.

Trn Mai ni:

Thng T 16, 2010 lc 5:26 sng
Mnh ang xin vic vo b phn k ton sn xut ca 1 cng ty sn sut v gch .
Nhung mnh cha c kinh nghim v mng ny bn c th hng dn cho mnh c
khng
Cm n nhiu !
Tr li

25.

trang128 ni:
Thng T 20, 2010 lc 3:12 sng
ban co the mua he thong tk ketoan quyen 1 ay.co chi tiet va rat de hieu
Tr li

26.

Nga ni:
Thng Nm 4, 2010 lc 2:28 sng
minh vua xin duoc viec vao cong ty TNHH MTV lam ve mang co khi, minh chua hinh
dung duoc cach hach toan ke toan ve mang nay de can doi giua dau vao va dau ra cua sp
nhu the nao? cac ban chi cho minh voi? minh dang rat ban khoan! xin cam on cac ban.
Tr li

27.

ngoc ni:
Thng Nm 8, 2010 lc 6:19 sng
bai nay cua ban cung hay

Tr li
28.

vanhainguyen ni:
Thng Su 27, 2010 lc 1:25 sng
khi tnh gi thnh sn phm c a chi ph bn hng (641)v chi ph qun l DN (642)
khng?
cn t li ngay. gip vi :-t
Tr li
o

Bibi ni:
Thng By 14, 2011 lc 6:20 sng
ko. tinh gia thanh chi tinh 621,622,627 thoi. Khi nao xac dinh ket qua kinh doanh
minh moi ket chuyen 641,642,627 vao 154
Tr li

hihi ni:
Thng Mi Mt 15, 2011 lc 1:22 sng
k duoc tinh dau ban, 2 chi phi day de xac dinh ket qua kinh doanh thoi
Tr li

29.

nguyenbichnu ni:
Thng Chn 2, 2010 lc 6:55 sng
cho mi ngi em mun hi v cch tnh gi thnh sn xut cc loi nh
12,24,46, by lm vt liu xy dng.trong khi NL u vo sn xut cho cc
loi ny l hc v t i.v e mi lm nn cha hiu r lm mong cc anh ch ng
gp kin!xin cm n mi ngi
Tr li

30.

nguyen thi kim ngan ni:

Thng Mi Hai 25, 2010 lc 4:07 chiu

mjnh thay ban viet bai nay rat y nghia voi nhung nguoi hoc kem chuyen nganh ke
toan.doc xong cung thay de hieu.thuc su theo chuyen nganh ke toan ma hoc nhu mjnh thi
nao ko dam di lam mat.ko bjet tren li thuyet va tren sach c\vo co khac nhau nhieu ko?
Tr li
31.

Richtine ni:
Thng Ba 18, 2011 lc 6:27 sng
theo mnh bit quyt nh 15 l dnh cho cc doanh nghip hay cng ty ln cn quyt
nh 48 l dnh cho doang nghip nh v va.
Tr li

32.

Trn

Thu ni:

Thng T 6, 2011 lc 4:04 sng

Bi vit hay lm! Tks nh !
Tr li
33.

codai ni:
Thng T 12, 2011 lc 5:58 chiu
xin chao cac anh chi e l lnh mi v ngh, em mun hi cch tnh gi thnh sn phm.
Xin hy gip em vi.
Tr li

34.

nhuquynh ni:
Thng T 23, 2011 lc 7:17 sng
bi vit ca bn kh hon chnh nhng vn cn phi b sung thm.
Tr li

35.

Bibi ni:
Thng By 14, 2011 lc 6:18 sng
minh muon hieu ro hon ve phuong phap danh gia SPDD cuoi ky theo 2 phuong phap Fifo
va Trung binhgiup minh nhe..thanks!
Tr li

36.

nguyenvandan ni:
Thng Mi 17, 2011 lc 1:43 sng
nu khu hao tscd cc b phn khc nh bp bn hng,qun l dn th nh khon cng
vn l: N 627
C 214 H cc bn
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37.

rua con ni:

Thng Mi 19, 2011 lc 3:53 chiu
bai nay rat la hay cam un nhiu nhiu nha.
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38.

yen ni:
Thng Mi Mt 10, 2011 lc 3:15 chiu
doc cung tuong doi hieu thui
tom lai minh van chua hieu ki
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Gi phn hi
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