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Allstate Corp

ALL

เพิ่มลงในรายการติดตาม

243.120USD

0.0000.00%

ปิด 07/01, 16:00（ET）ราคาล่าช้า 15 นาที

62.72Bมูลค่าตลาด

5.31P/E TTM

Allstate Corp

243.120

0.0000.00%

รายงานบัญชี รายงานรายได้งบแสดงฐานะการเงิน งบกระแสเงินสด

ภาพรวม

การเงิน

การสนทนา

การวิเคราะห์

บริษัท

รายงานบัญชี รายงานรายได้งบแสดงฐานะการเงิน งบกระแสเงินสด

คุณสามารถตรวจสอบงบรายได้รายปีหรือรายไตรมาสของ Allstate Corp ได้ที่นี่ เพื่อทำความเข้าใจข้อมูลเชิงลึกเกี่ยวกับประสิทธิภาพและประสิทธิผลของการดำเนินงานของ Allstate Corp

รายไตรมาส

รายไตรมาส+รายปี

รายไตรมาส

รายปี

YOY

ซ่อนแถวที่ว่าง

FY2026Q1

FY2025Q4

FY2025Q3

FY2025Q2

FY2025Q1

FY2024Q4

FY2024Q3

FY2024Q2

FY2024Q1

FY2023Q4

FY2023Q3

FY2023Q2

FY2023Q1

FY2022Q4

FY2022Q3

FY2022Q2

FY2022Q1

FY2021Q4

FY2021Q3

FY2021Q2

FY2021Q1

FY2020Q4

FY2020Q3

FY2020Q2

FY2020Q1

FY2019Q4

FY2019Q3

FY2019Q2

FY2019Q1

FY2018Q4

FY2018Q3

FY2018Q2

FY2018Q1

FY2017Q4

FY2017Q3

FY2017Q2

FY2017Q1

FY2016Q4

FY2016Q3

FY2016Q2

FY2016Q1

FY2015Q4

FY2015Q3

FY2015Q2

FY2015Q1

FY2014Q4

FY2014Q3

FY2014Q2

FY2014Q1

FY2013Q4

FY2013Q3

FY2013Q2

FY2013Q1

FY2012Q4

FY2012Q3

FY2012Q2

FY2012Q1

รายได้รวม

2.97%16.94B

5.08%17.34B

3.78%17.25B

5.85%16.63B

7.82%16.45B

11.29%16.51B

14.69%16.63B

12.41%15.71B

10.68%15.26B

8.68%14.83B

9.76%14.50B

14.40%13.98B

11.75%13.79B

4.79%13.65B

5.83%13.21B

-3.38%12.22B

-0.92%12.34B

18.81%13.02B

16.88%12.48B

21.56%12.65B

26.20%12.45B

32.17%10.96B

-3.67%10.68B

-6.75%10.40B

-10.36%9.87B

-12.57%8.29B

5.88%11.09B

10.42%11.16B

12.65%11.01B

-11.65%9.49B

8.08%10.47B

4.87%10.10B

2.89%9.77B

14.83%10.74B

4.22%9.69B

4.25%9.63B

5.96%9.50B

5.57%9.35B

0.87%9.29B

2.35%9.24B

-0.48%8.96B

0.37%8.86B

2.50%9.21B

1.40%9.03B

2.75%9.01B

0.03%8.82B

5.00%8.99B

0.70%8.90B

3.23%8.76B

2.68%8.82B

4.82%8.56B

5.93%8.84B

0.49%8.49B

--8.59B

--8.17B

--8.35B

--8.45B

ค่าใช้จ่ายในการดำเนินงาน

-12.08%13.73B

-11.72%12.31B

-13.52%13.04B

-3.08%14.71B

14.09%15.62B

8.36%13.95B

5.12%15.08B

-2.75%15.17B

-2.78%13.69B

-7.74%12.87B

2.31%14.34B

16.03%15.60B

23.01%14.08B

21.26%13.95B

15.27%14.02B

26.16%13.45B

23.60%11.45B

44.20%11.50B

37.02%12.16B

30.07%10.66B

8.43%9.26B

20.79%7.98B

-9.70%8.88B

-17.42%8.19B

-7.87%8.54B

-34.60%6.61B

6.92%9.83B

9.09%9.92B

10.28%9.27B

14.93%10.10B

6.98%9.19B

5.61%9.10B

0.92%8.41B

10.75%8.79B

2.55%8.59B

-1.08%8.61B

-1.32%8.33B

0.54%7.93B

4.83%8.38B

4.08%8.71B

8.30%8.44B

6.05%7.89B

4.65%7.99B

6.90%8.37B

1.43%7.79B

0.50%7.44B

6.01%7.64B

3.31%7.83B

5.09%7.68B

-6.33%7.41B

3.12%7.21B

-0.03%7.57B

2.22%7.31B

--7.91B

--6.99B

--7.58B

--7.15B

ค่าเสื่อมราคา ค่าการใช้ทรัพยากร และค่าตัดจำหน่าย

-23.48%101.00M

-28.48%108.00M

-17.86%115.00M

-3.79%127.00M

0.00%132.00M

-8.48%151.00M

-20.45%140.00M

-29.03%132.00M

-25.42%132.00M

-17.91%165.00M

-9.28%176.00M

-13.89%186.00M

-25.00%177.00M

-25.00%201.00M

-21.46%194.00M

-30.55%216.00M

-9.23%236.00M

44.09%268.00M

35.71%247.00M

90.80%311.00M

67.74%260.00M

8.77%186.00M

14.47%182.00M

1.88%163.00M

-1.27%155.00M

26.67%171.00M

24.22%159.00M

26.98%160.00M

28.69%157.00M

8.00%135.00M

6.67%128.00M

5.88%126.00M

2.52%122.00M

28.87%125.00M

23.71%120.00M

22.68%119.00M

30.77%119.00M

1.04%97.00M

5.43%97.00M

4.60%91.00M

7.87%96.00M

9.09%96.00M

1.10%92.00M

-11.22%87.00M

-27.05%89.00M

33.33%88.00M

-2.15%91.00M

12.64%98.00M

28.42%122.00M

-28.26%66.00M

-11.43%93.00M

-9.38%87.00M

--95.00M

--92.00M

--105.00M

--96.00M

ค่าใช้จ่ายในการดำเนินงานอื่น ๆ

-3.82%2.29B

-5.55%2.38B

-4.24%2.22B

5.38%2.19B

22.03%2.38B

32.79%2.52B

15.53%2.31B

13.79%2.08B

11.93%1.95B

-3.36%1.90B

-0.40%2.00B

-16.76%1.83B

0.11%1.74B

7.73%1.97B

-1.37%2.01B

32.77%2.20B

19.97%1.74B

66.06%1.82B

59.05%2.04B

10.56%1.65B

-13.78%1.45B

7.01%1.10B

-23.28%1.28B

-2.67%1.50B

18.01%1.68B

-49.76%1.03B

18.51%1.67B

11.86%1.54B

6.57%1.43B

21.88%2.04B

15.76%1.41B

26.52%1.37B

22.06%1.34B

57.76%1.68B

19.29%1.22B

4.42%1.09B

11.71%1.10B

13.33%1.06B

2.92%1.02B

-1.98%1.04B

-9.91%982.00M

-18.86%938.00M

-7.12%992.00M

3.71%1.06B

-0.37%1.09B

-8.11%1.16B

13.98%1.07B

-6.15%1.02B

-0.73%1.09B

14.89%1.26B

-7.23%937.00M

9.44%1.09B

8.36%1.10B

--1.09B

--1.01B

--996.00M

--1.02B

กำไรจากการดำเนินงาน

284.55%3.21B

96.60%5.03B

172.06%4.22B

256.38%1.93B

-46.85%835.00M

30.48%2.56B

906.49%1.55B

133.33%541.00M

636.18%1.57B

749.67%1.96B

118.99%154.00M

-32.27%-1.62B

-132.85%-293.00M

-119.87%-302.00M

-355.03%-811.00M

-161.72%-1.23B

-72.05%892.00M

-49.06%1.52B

-82.35%318.00M

-10.00%1.99B

140.65%3.19B

76.67%2.98B

43.47%1.80B

79.01%2.21B

-23.62%1.33B

375.08%1.69B

-1.57%1.26B

22.42%1.23B

27.27%1.74B

-131.50%-614.00M

16.74%1.28B

-1.37%1.01B

16.88%1.36B

37.74%1.95B

19.45%1.09B

91.03%1.02B

123.56%1.17B

46.63%1.42B

-25.06%915.00M

-19.43%535.00M

-56.93%522.00M

-30.17%965.00M

-9.62%1.22B

-38.46%664.00M

12.12%1.21B

-2.40%1.38B

-0.37%1.35B

-14.91%1.08B

-8.31%1.08B

106.41%1.42B

14.92%1.36B

64.46%1.27B

-9.10%1.18B

--686.00M

--1.18B

--771.00M

--1.30B

รายได้ดอกเบี้ยสุทธิที่ไม่ใช่จากการดำเนินงาน (ค่าใช้จ่าย)

ค่าใช้จ่ายดอกเบี้ยที่ไม่ใช่จากการดำเนินงาน

-2.00%98.00M

-2.97%98.00M

-2.88%101.00M

2.04%100.00M

3.09%100.00M

-5.61%101.00M

18.18%104.00M

0.00%98.00M

12.79%97.00M

27.38%107.00M

3.53%88.00M

18.07%98.00M

3.61%86.00M

0.00%84.00M

23.19%85.00M

-8.79%83.00M

-3.49%83.00M

5.00%84.00M

-11.54%69.00M

15.19%91.00M

6.17%86.00M

-2.44%80.00M

-2.50%78.00M

-3.66%79.00M

-2.41%81.00M

1.23%82.00M

-2.44%80.00M

-4.65%82.00M

0.00%83.00M

-3.57%81.00M

-1.20%82.00M

3.61%86.00M

-2.35%83.00M

9.09%84.00M

13.70%83.00M

15.28%83.00M

16.44%85.00M

5.48%77.00M

0.00%73.00M

-1.37%72.00M

0.00%73.00M

-6.41%73.00M

-13.10%73.00M

-16.09%73.00M

-6.02%78.00M

-15.15%84.00M

-11.22%87.00M

-5.43%87.00M

-10.75%83.00M

6.45%99.00M

3.16%98.00M

--92.00M

--93.00M

--95.00M

รายได้ (ค่าใช้จ่าย) พิเศษ

106.25%1.00M

---13.00M

2714.81%706.00M

7391.67%875.00M

-166.67%-16.00M

100.00%0.00

70.65%-27.00M

90.40%-12.00M

66.67%-6.00M

-133.90%-20.00M

-384.21%-92.00M

-580.77%-125.00M

35.71%-18.00M

336.00%59.00M

17.39%-19.00M

126.00%26.00M

61.64%-28.00M

37.50%-25.00M

88.27%-23.00M

86.68%-100.00M

65.89%-73.00M

-81.82%-40.00M

-1125.00%-196.00M

-914.86%-751.00M

-548.48%-214.00M

-46.67%-22.00M

0.00%-16.00M

-196.00%-74.00M

-83.33%-33.00M

90.00%-15.00M

58.97%-16.00M

71.59%-25.00M

74.29%-18.00M

-87.50%-150.00M

49.35%-39.00M

-1.15%-88.00M

25.53%-70.00M

53.49%-80.00M

60.10%-77.00M

-33.85%-87.00M

-62.07%-94.00M

-156.72%-172.00M

-132.53%-193.00M

-62.50%-65.00M

60.00%-58.00M

-59.52%-67.00M

89.14%-83.00M

92.79%-40.00M

-184.31%-145.00M

16.00%-42.00M

-1858.97%-764.00M

-630.26%-555.00M

43.33%-51.00M

---50.00M

---39.00M

---76.00M

---90.00M

-กำไรจากการจำหน่ายสินทรัพย์ถาวร

----

---44.00M

----

รายได้ (ค่าใช้จ่าย) อื่น ๆ ที่ไม่ใช่จากการดำเนินงาน

---6.00M

30.00%-7.00M

-200.00%-3.00M

----

-25.00%-10.00M

-120.00%-1.00M

-101.02%-1.00M

55.56%-4.00M

90.36%-8.00M

0.00%5.00M

462.96%98.00M

-156.25%-9.00M

---83.00M

--5.00M

---27.00M

--16.00M

----

รายได้ก่อนหักภาษี

332.27%3.11B

100.69%4.92B

239.84%4.82B

528.60%2.70B

-50.89%719.00M

34.04%2.45B

6852.38%1.42B

124.60%430.00M

460.59%1.46B

545.61%1.83B

97.69%-21.00M

-33.33%-1.75B

-150.94%-406.00M

-129.06%-410.00M

-502.65%-910.00M

-172.95%-1.31B

-73.71%797.00M

-50.73%1.41B

-85.21%226.00M

30.31%1.80B

194.08%3.03B

80.69%2.86B

31.72%1.53B

27.92%1.38B

-36.36%1.03B

323.24%1.58B

-1.53%1.16B

20.18%1.08B

28.27%1.62B

-141.40%-710.00M

21.32%1.18B

5.41%897.00M

24.80%1.26B

36.33%1.72B

26.93%971.00M

126.33%851.00M

185.07%1.01B

74.72%1.26B

-19.90%765.00M

-28.52%376.00M

-67.16%355.00M

-42.03%720.00M

-19.75%955.00M

-44.92%526.00M

27.33%1.08B

-0.08%1.24B

133.79%1.19B

55.54%955.00M

-17.57%849.00M

128.49%1.24B

-51.43%509.00M

1.99%614.00M

-7.37%1.03B

--544.00M

--1.05B

--602.00M

--1.11B

ภาษีเงินได้

428.46%650.00M

94.63%1.09B

323.23%1.07B

627.71%604.00M

-53.76%123.00M

64.41%559.00M

1594.12%254.00M

122.25%83.00M

412.94%266.00M

398.25%340.00M

92.80%-17.00M

-29.07%-373.00M

-156.29%-85.00M

-140.14%-114.00M

-1280.00%-236.00M

-179.83%-289.00M

-75.88%151.00M

-52.19%284.00M

-93.59%20.00M

32.60%362.00M

222.68%626.00M

78.92%594.00M

36.24%312.00M

20.26%273.00M

-40.85%194.00M

295.29%332.00M

-0.43%229.00M

26.11%227.00M

27.63%328.00M

-127.87%-170.00M

-24.59%230.00M

-33.82%180.00M

-18.93%257.00M

45.93%610.00M

24.49%305.00M

159.05%272.00M

190.83%317.00M

80.95%418.00M

-19.67%245.00M

-38.60%105.00M

-73.02%109.00M

-44.74%231.00M

-25.43%305.00M

-44.84%171.00M

62.25%404.00M

-0.95%418.00M

111.92%409.00M

72.22%310.00M

-22.43%249.00M

181.33%422.00M

-40.62%193.00M

0.56%180.00M

-7.23%321.00M

--150.00M

--325.00M

--179.00M

--346.00M

รายได้หลังหักภาษี

312.42%2.46B

102.49%3.83B

221.65%3.74B

504.90%2.10B

-50.25%596.00M

27.10%1.89B

29200.00%1.16B

125.24%347.00M

473.21%1.20B

602.36%1.49B

99.41%-4.00M

-34.54%-1.38B

-149.69%-321.00M

-126.26%-296.00M

-427.18%-674.00M

-171.22%-1.02B

-73.15%646.00M

-50.35%1.13B

-83.06%206.00M

29.75%1.44B

187.46%2.41B

81.17%2.27B

30.61%1.22B

29.96%1.11B

-35.22%837.00M

332.04%1.25B

-1.79%931.00M

18.69%851.00M

28.43%1.29B

-148.87%-540.00M

42.34%948.00M

23.83%717.00M

44.75%1.01B

31.55%1.10B

28.08%666.00M

113.65%579.00M

182.52%695.00M

71.78%840.00M

-20.00%520.00M

-23.66%271.00M

-63.66%246.00M

-40.66%489.00M

-16.77%650.00M

-44.96%355.00M

12.83%677.00M

0.37%824.00M

147.15%781.00M

48.62%645.00M

-15.37%600.00M

108.38%821.00M

-56.29%316.00M

2.60%434.00M

-7.44%709.00M

--394.00M

--723.00M

--423.00M

--766.00M

รายได้สุทธิจากการดำเนินงานต่อเนื่อง

312.42%2.46B

102.49%3.83B

221.65%3.74B

504.90%2.10B

-50.25%596.00M

27.10%1.89B

29200.00%1.16B

125.24%347.00M

473.21%1.20B

602.36%1.49B

99.41%-4.00M

-34.54%-1.38B

-149.69%-321.00M

-126.26%-296.00M

-427.18%-674.00M

-171.22%-1.02B

-73.15%646.00M

-50.35%1.13B

-83.06%206.00M

29.75%1.44B

187.46%2.41B

81.17%2.27B

30.61%1.22B

29.96%1.11B

-35.22%837.00M

332.04%1.25B

-1.79%931.00M

18.69%851.00M

28.43%1.29B

-148.87%-540.00M

42.34%948.00M

23.83%717.00M

44.75%1.01B

31.55%1.10B

28.08%666.00M

113.65%579.00M

182.52%695.00M

71.78%840.00M

-20.00%520.00M

-23.66%271.00M

-63.66%246.00M

-40.66%489.00M

-16.77%650.00M

-44.96%355.00M

12.83%677.00M

0.37%824.00M

147.15%781.00M

48.62%645.00M

-15.37%600.00M

108.38%821.00M

-56.29%316.00M

2.60%434.00M

-7.44%709.00M

--394.00M

--723.00M

--423.00M

--766.00M

รายได้สุทธิจากการดำเนินงานที่ยกเลิกแล้ว

----

100.00%0.00

-190.68%-321.00M

615.87%325.00M

36.11%196.00M

-1217.01%-3.79B

-31.92%354.00M

---63.00M

--144.00M

---288.00M

--520.00M

----

รายได้สุทธิที่ไม่เกิดขึ้นประจำ

----

-100.39%-2.00M

--31.00M

----

--509.00M

----

กำไรและขาดทุนสุทธิอื่นๆ

----

--5.78B

----

รายได้สุทธิที่มอบให้แก่ผู้ถือหุ้นที่ไม่ควบคุม

0.00%1.00M

86.84%-5.00M

92.31%-2.00M

-162.50%-10.00M

105.00%1.00M

-1800.00%-38.00M

-2700.00%-26.00M

169.57%16.00M

-1900.00%-20.00M

89.47%-2.00M

106.67%1.00M

-155.56%-23.00M

90.00%-1.00M

26.92%-19.00M

-114.29%-15.00M

-250.00%-9.00M

-66.67%-10.00M

---26.00M

---7.00M

--6.00M

---6.00M

----

--0.00

----

รายได้สุทธิที่สามารถสืบทอดถึงผู้ถือหุ้นที่ควบคุม

328.98%2.43B

100.26%3.80B

220.16%3.72B

590.70%2.08B

-52.40%566.00M

30.07%1.90B

2931.71%1.16B

121.67%301.00M

443.64%1.19B

581.85%1.46B

94.01%-41.00M

-33.56%-1.39B

-154.92%-346.00M

-137.64%-303.00M

-234.84%-685.00M

-165.20%-1.04B

144.74%630.00M

-69.01%805.00M

-54.88%508.00M

30.31%1.59B

-374.46%-1.41B

52.20%2.60B

26.66%1.13B

49.09%1.22B

-59.32%513.00M

391.79%1.71B

-5.63%889.00M

21.09%821.00M

29.07%1.26B

-136.91%-585.00M

47.88%942.00M

23.27%678.00M

46.70%977.00M

95.44%1.58B

29.74%637.00M

127.27%550.00M

206.91%666.00M

76.30%811.00M

-20.93%491.00M

-25.77%242.00M

-66.51%217.00M

-42.14%460.00M

-17.20%621.00M

-46.91%326.00M

10.39%648.00M

-1.85%795.00M

141.94%750.00M

41.47%614.00M

-17.21%587.00M

105.58%810.00M

-57.12%310.00M

2.60%434.00M

-7.44%709.00M

--394.00M

--723.00M

--423.00M

--766.00M

เงินปันผลหุ้นบุริมสิทธิ

0.00%29.00M

0.00%30.00M

0.00%29.00M

-19.44%29.00M

-18.92%30.00M

11.54%29.00M

38.46%36.00M

37.04%37.00M

0.00%26.00M

-3.70%26.00M

-13.33%26.00M

-10.00%27.00M

-3.70%26.00M

3.85%27.00M

11.11%30.00M

15.38%30.00M

-25.00%27.00M

-60.61%26.00M

-35.71%27.00M

-13.33%26.00M

16.13%36.00M

53.49%66.00M

13.51%42.00M

-23.08%30.00M

6.90%31.00M

48.28%43.00M

27.59%37.00M

34.48%39.00M

0.00%29.00M

-6.45%29.00M

123.08%29.00M

163.64%29.00M

416.67%31.00M

--31.00M

--13.00M

--11.00M

--6.00M

----

รายได้สุทธิที่ต้องจ่ายให้กับผู้ถือหุ้นสามัญ

328.98%2.43B

100.26%3.80B

220.16%3.72B

590.70%2.08B

-52.40%566.00M

30.07%1.90B

2931.71%1.16B

121.67%301.00M

443.64%1.19B

581.85%1.46B

94.01%-41.00M

-33.56%-1.39B

-154.92%-346.00M

-137.64%-303.00M

-234.84%-685.00M

-165.20%-1.04B

144.74%630.00M

-69.01%805.00M

-54.88%508.00M

30.31%1.59B

-374.46%-1.41B

52.20%2.60B

26.66%1.13B

49.09%1.22B

-59.32%513.00M

391.79%1.71B

-5.63%889.00M

21.09%821.00M

29.07%1.26B

-136.91%-585.00M

47.88%942.00M

23.27%678.00M

46.70%977.00M

95.44%1.58B

29.74%637.00M

127.27%550.00M

206.91%666.00M

76.30%811.00M

-20.93%491.00M

-25.77%242.00M

-66.51%217.00M

-42.14%460.00M

-17.20%621.00M

-46.91%326.00M

10.39%648.00M

-1.85%795.00M

141.94%750.00M

41.47%614.00M

-17.21%587.00M

105.58%810.00M

-57.12%310.00M

2.60%434.00M

-7.44%709.00M

--394.00M

--723.00M

--423.00M

--766.00M

กําไรต่อหุ้นพื้นฐาน

338.73%9.36

102.87%14.54

221.98%14.13

589.39%7.86

-52.72%2.13

28.74%7.17

2901.71%4.39

121.55%1.14

443.64%4.51

585.71%5.57

93.86%-0.16

-39.25%-5.29

-157.96%-1.31

-140.57%-1.15

-247.09%-2.55

-171.16%-3.80

148.67%2.27

-66.44%2.83

-52.10%1.73

36.81%5.34

-387.98%-4.65

58.04%8.42

33.37%3.62

57.78%3.90

-57.37%1.62

411.56%5.33

-0.36%2.71

21.09%2.47

37.41%3.79

-138.57%-1.71

54.42%2.72

35.01%2.04

51.50%2.76

101.18%4.43

33.40%1.76

133.52%1.51

217.32%1.82

84.40%2.20

-15.51%1.32

-19.13%0.65

-63.17%0.57

-35.66%1.20

-11.46%1.56

-43.34%0.80

18.52%1.56

3.88%1.86

162.79%1.77

52.55%1.41

-11.83%1.31

118.84%1.79

-54.82%0.67

7.49%0.93

-2.90%1.49

--0.82

--1.49

--0.86

--1.54

กําไรต่อหุ้นแบบมีการปรับปรุง

339.10%9.25

103.29%14.35

222.08%13.95

588.63%7.76

-52.80%2.11

26.78%7.06

2866.16%4.33

121.31%1.13

439.77%4.46

585.71%5.57

93.86%-0.16

-39.25%-5.29

-158.73%-1.31

-141.10%-1.15

-249.50%-2.55

-172.23%-3.80

148.03%2.24

-66.39%2.79

-52.43%1.71

36.20%5.26

-392.52%-4.65

58.95%8.30

34.28%3.58

58.45%3.86

-57.41%1.59

405.36%5.22

-0.33%2.67

21.09%2.44

37.64%3.74

-139.26%-1.71

54.36%2.68

35.02%2.01

51.34%2.71

100.06%4.36

32.84%1.74

132.88%1.49

216.50%1.79

84.59%2.18

-15.42%1.31

-18.99%0.64

-63.04%0.57

-36.50%1.18

-11.21%1.54

-43.29%0.79

18.28%1.53

5.44%1.86

162.08%1.74

52.10%1.39

-12.09%1.30

117.75%1.76

-55.03%0.66

6.93%0.92

-3.46%1.47

--0.81

--1.48

--0.86

--1.53

เงินปันผลต่อหุ้น

--0.00

----

--0.00

----

หน่วยสกุลเงิน

USD

ความเห็นของผู้สอบบัญชี

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