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      <title>Nhóm 4: Chapter 2 by Nguyễn Mạnh Phú</title>
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      <description>Elements of Financial statement</description>
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      <pubDate>2021-11-07 15:58:49 UTC</pubDate>
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         <title>Elements of FSs</title>
         <author>nguyenmanhphu2002</author>
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         <pubDate>2021-11-07 16:01:08 UTC</pubDate>
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         <title>Asset</title>
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         <pubDate>2021-11-07 16:03:23 UTC</pubDate>
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         <title>Liability</title>
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         <pubDate>2021-11-07 16:04:58 UTC</pubDate>
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         <title>Owner&#39;s equity</title>
         <author>nguyenmanhphu2002</author>
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         <pubDate>2021-11-07 17:53:16 UTC</pubDate>
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         <title>Income</title>
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         <pubDate>2021-11-07 17:58:45 UTC</pubDate>
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         <title>Financial statement</title>
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         <pubDate>2021-11-07 17:59:06 UTC</pubDate>
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         <title>Expense</title>
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         <pubDate>2021-11-07 17:59:17 UTC</pubDate>
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         <title>Definition</title>
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         <pubDate>2021-11-07 18:04:47 UTC</pubDate>
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         <title>An asset is a resource controlled by the entity as a result of past events from which future benefits are expected to flow to the entity</title>
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         <pubDate>2021-11-07 18:05:04 UTC</pubDate>
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         <title>Criteria of recognition</title>
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         <pubDate>2021-11-07 18:05:21 UTC</pubDate>
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         <title>Classification</title>
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         <pubDate>2021-11-07 18:05:42 UTC</pubDate>
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         <title>Measured with reliability</title>
         <author>nguyenmanhphu2002</author>
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         <pubDate>2021-11-07 18:06:18 UTC</pubDate>
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         <title>Controlled by the business entity</title>
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         <pubDate>2021-11-07 18:06:32 UTC</pubDate>
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         <title>Receive future economic benefits</title>
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         <pubDate>2021-11-07 18:06:48 UTC</pubDate>
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         <title>Current asset</title>
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         <pubDate>2021-11-07 18:07:38 UTC</pubDate>
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         <title>Non-curent asset</title>
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         <pubDate>2021-11-07 18:08:01 UTC</pubDate>
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         <title>Cash</title>
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         <pubDate>2021-11-07 18:09:15 UTC</pubDate>
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         <title>Short-term Investment</title>
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         <pubDate>2021-11-07 18:09:27 UTC</pubDate>
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         <title>Inventories</title>
         <author>nguyenmanhphu2002</author>
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         <pubDate>2021-11-07 18:09:40 UTC</pubDate>
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         <title>Account receivable</title>
         <author>nguyenmanhphu2002</author>
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         <pubDate>2021-11-07 18:10:09 UTC</pubDate>
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         <title>Other current asset</title>
         <author>nguyenmanhphu2002</author>
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         <pubDate>2021-11-07 18:10:23 UTC</pubDate>
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         <title>Long-term receivable</title>
         <author>nguyenmanhphu2002</author>
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         <pubDate>2021-11-07 18:12:05 UTC</pubDate>
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         <title>Fixed asset</title>
         <author>nguyenmanhphu2002</author>
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         <pubDate>2021-11-07 18:12:22 UTC</pubDate>
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         <title>Investment in subsidiaries (joint-venture)</title>
         <author>nguyenmanhphu2002</author>
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         <pubDate>2021-11-07 18:13:13 UTC</pubDate>
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         <title>Other non-current asset</title>
         <author>nguyenmanhphu2002</author>
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         <pubDate>2021-11-07 18:13:39 UTC</pubDate>
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         <title>Definition</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1873172808</link>
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         <pubDate>2021-11-07 18:19:19 UTC</pubDate>
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         <title>Criteria of recognition</title>
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         <pubDate>2021-11-07 18:19:41 UTC</pubDate>
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         <title>Classification</title>
         <author>nguyenmanhphu2002</author>
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         <pubDate>2021-11-07 18:19:47 UTC</pubDate>
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         <title>Present obligation arising from past events</title>
         <author>nguyenmanhphu2002</author>
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         <pubDate>2021-11-07 18:20:47 UTC</pubDate>
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         <title>Measured reliably</title>
         <author>nguyenmanhphu2002</author>
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         <pubDate>2021-11-07 18:21:12 UTC</pubDate>
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         <title>Settlement&#39;s by entity&#39;s resources in a relatively certain way</title>
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         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1873175933</link>
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         <pubDate>2021-11-07 18:22:01 UTC</pubDate>
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         <title>Result of past transaction</title>
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         <pubDate>2021-11-07 18:22:22 UTC</pubDate>
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         <title>Current liabilities</title>
         <author>nguyenmanhphu2002</author>
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         <pubDate>2021-11-07 18:23:53 UTC</pubDate>
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         <title>Non-current liabilities</title>
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         <pubDate>2021-11-07 18:24:07 UTC</pubDate>
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         <title>Definition</title>
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         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1873180578</link>
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         <pubDate>2021-11-07 18:25:44 UTC</pubDate>
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         <title>Classification</title>
         <author>nguyenmanhphu2002</author>
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         <pubDate>2021-11-07 18:26:18 UTC</pubDate>
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         <title>Operations</title>
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         <pubDate>2021-11-07 18:26:35 UTC</pubDate>
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      <item>
         <title>1st: EQUITY = ASSETS - LIABILITIES</title>
         <author>nguyenmanhphu2002</author>
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         <pubDate>2021-11-07 18:27:52 UTC</pubDate>
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         <title>2nd: Capital source owned by business equity</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1873183984</link>
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         <pubDate>2021-11-07 18:28:30 UTC</pubDate>
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      <item>
         <title>Incresing</title>
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         <pubDate>2021-11-07 18:29:45 UTC</pubDate>
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         <title>Decreasing</title>
         <author>nguyenmanhphu2002</author>
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         <pubDate>2021-11-07 18:29:57 UTC</pubDate>
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         <title>Added investments by owner</title>
         <author>nguyenmanhphu2002</author>
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         <pubDate>2021-11-07 18:31:35 UTC</pubDate>
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         <title>Revenue from business</title>
         <author>nguyenmanhphu2002</author>
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         <pubDate>2021-11-07 18:32:00 UTC</pubDate>
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      <item>
         <title>Capital that owner withdrawed</title>
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         <pubDate>2021-11-07 18:33:01 UTC</pubDate>
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         <title>Expenses from asset comsumed or services</title>
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         <pubDate>2021-11-07 18:33:43 UTC</pubDate>
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      </item>
      <item>
         <title>Investment by owners</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1873191267</link>
         <description><![CDATA[]]></description>
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         <pubDate>2021-11-07 18:34:50 UTC</pubDate>
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      </item>
      <item>
         <title>Net income</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1873191632</link>
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         <pubDate>2021-11-07 18:35:08 UTC</pubDate>
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      </item>
      <item>
         <title>Other equities</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1873192151</link>
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         <pubDate>2021-11-07 18:35:33 UTC</pubDate>
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      </item>
      <item>
         <title>Definition</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1873196896</link>
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         <pubDate>2021-11-07 18:38:54 UTC</pubDate>
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      </item>
      <item>
         <title>Purpose</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1873197270</link>
         <description><![CDATA[]]></description>
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         <pubDate>2021-11-07 18:39:13 UTC</pubDate>
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      </item>
      <item>
         <title>Characteristics</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1873197499</link>
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         <pubDate>2021-11-07 18:39:23 UTC</pubDate>
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      </item>
      <item>
         <title>Informations in FSs</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1873197927</link>
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         <pubDate>2021-11-07 18:39:39 UTC</pubDate>
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      </item>
      <item>
         <title>Formal records </title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1873199498</link>
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         <pubDate>2021-11-07 18:41:01 UTC</pubDate>
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      <item>
         <title>Financial activities</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1873200040</link>
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         <pubDate>2021-11-07 18:41:23 UTC</pubDate>
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      </item>
      <item>
         <title>Position of an entity</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1873200291</link>
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         <pubDate>2021-11-07 18:41:36 UTC</pubDate>
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      </item>
      <item>
         <title>Providing finanical information</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1873201353</link>
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         <pubDate>2021-11-07 18:42:26 UTC</pubDate>
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      </item>
      <item>
         <title>Reporting entity</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1873201569</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2021-11-07 18:42:35 UTC</pubDate>
         <guid>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1873201569</guid>
      </item>
      <item>
         <title>Users of FSs</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1873202515</link>
         <description><![CDATA[]]></description>
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         <pubDate>2021-11-07 18:43:17 UTC</pubDate>
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      </item>
      <item>
         <title>General Information for all users</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1873202649</link>
         <description><![CDATA[]]></description>
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         <pubDate>2021-11-07 18:43:23 UTC</pubDate>
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      </item>
      <item>
         <title>Disclosed to all users</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1873202801</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2021-11-07 18:43:30 UTC</pubDate>
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      </item>
      <item>
         <title>Internal</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1873204095</link>
         <description><![CDATA[]]></description>
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         <pubDate>2021-11-07 18:44:34 UTC</pubDate>
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      </item>
      <item>
         <title>External</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1873204201</link>
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         <pubDate>2021-11-07 18:44:39 UTC</pubDate>
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      </item>
      <item>
         <title>Financial Position</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1873205125</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2021-11-07 18:45:21 UTC</pubDate>
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      </item>
      <item>
         <title>Business Performance</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1873205229</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2021-11-07 18:45:26 UTC</pubDate>
         <guid>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1873205229</guid>
      </item>
      <item>
         <title>Changes in owner&#39;s equity</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1873205431</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2021-11-07 18:45:34 UTC</pubDate>
         <guid>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1873205431</guid>
      </item>
      <item>
         <title>Cash flows</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1873205586</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2021-11-07 18:45:42 UTC</pubDate>
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      </item>
      <item>
         <title>Other informations</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1873205746</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2021-11-07 18:45:48 UTC</pubDate>
         <guid>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1873205746</guid>
      </item>
      <item>
         <title>Definition</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1874222918</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2021-11-08 05:56:18 UTC</pubDate>
         <guid>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1874222918</guid>
      </item>
      <item>
         <title>Criteria of recognition</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1874225565</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2021-11-08 05:58:06 UTC</pubDate>
         <guid>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1874225565</guid>
      </item>
      <item>
         <title>Classification</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1874226005</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2021-11-08 05:58:24 UTC</pubDate>
         <guid>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1874226005</guid>
      </item>
      <item>
         <title>Decrease in economic benefit leading to OE decrease(indirect)</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1874227443</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2021-11-08 05:59:19 UTC</pubDate>
         <guid>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1874227443</guid>
      </item>
      <item>
         <title>1st can be measured with reliable</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1874227855</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2021-11-08 05:59:37 UTC</pubDate>
         <guid>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1874227855</guid>
      </item>
      <item>
         <title>2nd as a result of past transaction</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1874228083</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2021-11-08 05:59:47 UTC</pubDate>
         <guid>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1874228083</guid>
      </item>
      <item>
         <title>3rd decrease in economic benefit leading OE decrease</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1874228701</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2021-11-08 06:00:11 UTC</pubDate>
         <guid>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1874228701</guid>
      </item>
      <item>
         <title>General expenses</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1874230247</link>
         <description><![CDATA[]]></description>
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         <pubDate>2021-11-08 06:01:18 UTC</pubDate>
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      </item>
      <item>
         <title>Losses: Other expenses </title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1874230731</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2021-11-08 06:01:38 UTC</pubDate>
         <guid>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1874230731</guid>
      </item>
      <item>
         <title>Cost of goods sold</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1874231784</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2021-11-08 06:02:18 UTC</pubDate>
         <guid>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1874231784</guid>
      </item>
      <item>
         <title>Selling expenses </title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1874232015</link>
         <description><![CDATA[]]></description>
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         <pubDate>2021-11-08 06:02:28 UTC</pubDate>
         <guid>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1874232015</guid>
      </item>
      <item>
         <title>General administration </title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1874232248</link>
         <description><![CDATA[]]></description>
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         <pubDate>2021-11-08 06:02:37 UTC</pubDate>
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      </item>
      <item>
         <title>Financial expenses</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1874232553</link>
         <description><![CDATA[]]></description>
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         <pubDate>2021-11-08 06:02:47 UTC</pubDate>
         <guid>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1874232553</guid>
      </item>
      <item>
         <title>Definition</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1874234291</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2021-11-08 06:04:01 UTC</pubDate>
         <guid>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1874234291</guid>
      </item>
      <item>
         <title>Criteria of recognition</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1874234507</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2021-11-08 06:04:09 UTC</pubDate>
         <guid>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1874234507</guid>
      </item>
      <item>
         <title>Classification</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1874234696</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2021-11-08 06:04:17 UTC</pubDate>
         <guid>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1874234696</guid>
      </item>
      <item>
         <title>increase in economic benefits leading to OE increase(indirect)</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1874238509</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2021-11-08 06:07:00 UTC</pubDate>
         <guid>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1874238509</guid>
      </item>
      <item>
         <title>1st Can be measured with reliably</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1874239020</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2021-11-08 06:07:21 UTC</pubDate>
         <guid>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1874239020</guid>
      </item>
      <item>
         <title>2nd As a result of past transaction </title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1874239347</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2021-11-08 06:07:31 UTC</pubDate>
         <guid>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1874239347</guid>
      </item>
      <item>
         <title>3rd Increase in economic benefit</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1874239661</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2021-11-08 06:07:44 UTC</pubDate>
         <guid>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1874239661</guid>
      </item>
      <item>
         <title>Revenue</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1874240754</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2021-11-08 06:08:29 UTC</pubDate>
         <guid>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1874240754</guid>
      </item>
      <item>
         <title>Gains</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1874240877</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2021-11-08 06:08:36 UTC</pubDate>
         <guid>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1874240877</guid>
      </item>
      <item>
         <title>Other income</title>
         <author>nguyenmanhphu2002</author>
         <link>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1874241732</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2021-11-08 06:09:12 UTC</pubDate>
         <guid>https://padlet.com/nguyenmanhphu2002/tyhwc0oqx6q39wzm/wish/1874241732</guid>
      </item>
      <item>
         <title>From sales</title>
         <author>nguyenmanhphu2002</author>
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