MVC L^CNOl DUNSTRANG bAo cAo cCia ban giAm b6c2 - 3 BAO CAO SOAT XiT BAO CAO TAl CHlNH CHUY6N BOl GlOA NI6N B4-5 BANG CAN BOl Kfi TOAN GI&A Nl^^N BO6-7 bao cao k6t qua hoat bqng kinh doa
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Chile v^
Lo^i thong tin
Kinh gui: - Uy ban Chung khoan Nha nirtc
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CONG BO TH6NG TIN TREN CONG THONG TIN DIEN TU" CUA UY BAN
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cOng ty c6 phAn qu6c t hoAng gia
(Thdnh l^p tgi mr&c C^ng hod XO h#i Chti nghTa Vi^t Nam)
BAO CAO TAl CHfNH CHUY^N odl SANG
06NG M\%J NAM GILTA Nl^N DO DA ^^QQ SOAT X^^
CHO KY HOATOQNG 6 THANG K^TTHUC NGAY 30 THANG 6 NAM 2021
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NOl DUNSTRANG
bAo cAo cCia ban giAm b6c2 - 3 BAO CAO SOAT XiT BAO CAO TAl CHlNH CHUY6N BOl GlOA NI6N B(4-5 BANG CAN BOl Kfi TOAN GI&A Nl^^N BO6-7 bao cao k6t qua hoat bqng kinh doanh glcta nlbn bo8 bAo cAo luu chuyBn tiBn tb giCta nin bo9 thuyBt minh bAo CAo tAi chInh chuyBn bOi gi^a niBn bo10 - 29
cOng ty c6 phan audc t^ hoAng gia
Phi^^rng B3i Ch^y, TP Hg Long
Tinh Qu^ng Ninh, Vi#t Nam
Trang 4bAo cAo cOa ban giAm ^de
Ban Giim d6c C6ng ty Cfi phin Qu^^c tg Hoing Gia <gpi tit II "C6ng ty") dg trinh bio cio niy ciing vdi bio cio tiichinh chuyen doi sang Dong Vi^t Nam giO-a nign dg cita C6ng ty cho ky boat dgng 6 thing kgt thuc ngiy 30 thing
6 nim 2021
HQl D&NG QUAn TR1VA BAN GlAM o6c
Cic thinh vign cua Hgi d6ng Quin trj vi Ban Giim d6c C6ng ty da di^u hinh C6ng ty trong ky vi dn ngiy I5pbiocioniyg&m:
H6I dAng Quin tri
Bi Nguy^n Tieu MaiChutjch
6ng Nguyen Kh^i PhitUy viSn
Bi f>o Ngoc HoaUy vign
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Bi Nguyn Chlnh ChiOy vign
Ong Pham Ngpc NamUy vign (mi^n nhigm ngiy 30 thing 6 nim 2021)
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Ban Glim d6e
Ong 06 Tri V^T^^ng Giim d6c
Ong Pham Ngoc NamPh6 T6ng Giim d6c thi> nhlt
flng Loh Siaw KiangPh6 T^ng Giim d6c th<> hai
Bi Cao Thi HuygnKg toin truing
TRACH NHlfM CUA BAN GlAM )dc
Ban Giim dfic Cflng ty cd trich nhigm Igp bio cio tii chfnh chuygn d6i sang O&ng Vigt Nam giUa nign dg phininh mfit cich trung thi/c vi hpp ly tinh hinh tii chinh cua Cong ty tai ngiy 30 thing 6 nim 2021, cOng nhu k^tqui hoat dgng kinh doanh vi tinh hinh luu chuyen tien tg cua C6ng ty cho ky hoat dgng 6 thing kSt thdc cungngiy, phu hpp vdi chuin myc kg toin, chg dg kg toin doanh nghigp Vigt Nam vi cic quy djnh phip ly c6 lignquan dgn vigc Igp vi trinh biy bio cio tii chlnh giDa nign dg Trong vigc lip bio cio tii chinh chuyln d<5l sangDgng Vigt Nam gi^a nign dg niy Ban Glim dgc dupe ySu ciu phii:
cOng ty c6 phXn qu6c it hoAng gia
Phugng B^i Chiy, TP Ha Long
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Trang 5Tdng Giim d^e
Ngdy 12 thdng 8 ntim 2021
BAO CAO CUA BAN GlAM ©^^e (Tip theo)
•Lya chon cic chfnh sich kgtoin thfch hyp vi ip dyng cic chfnh sich d6 mgt cich nhlt quin;
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• Thiet k^ vi thyc hign hg thong kiem soit ngi bg mgt cich hO-u higu cho myc dich Igp vi trinh biy bio cio tiichinh chuyen d6i giCra nign dg h^p ty nhlm han chg rui ro vi gian Ign
Ban Giim dSc Cgng ty chiu trich nhlgm dim bio ring s kg toin dy^c ghi chip mgt cich phu h^p dg phin inh
mgt cich h^p ly tlnh hlnh tii chinh cua Cdng ty g bit ky th^i dilm nio vi dim bio ring bio cio til chinh chuyenddl sang Ogng Vigt Nam giOa nlin dg tuin thu chuin myc kg toin, chg dg kg toin doanh nghigp Vigt Nam vi cicquy djnh phip IV cd I ign quan dgn vigc tip vi trlnh biy bio cio tii chfnh gifra nlln dg Ban Giim d^e cOng chiutrich nhigm dim bio an toin cho tii sin cua Cgng ty vi thyc hign cic bign phip thfch hyp dg ngln chgn vi phithign cic hinh vi gian Ign vi sai pham khic
Ban Giim doc xic nhgn ring Cgng ty dl tuln thQ cic ygu clu n6u tr6n trong vigc Igp bio cio tii chinh chuygndgl sang Ogng Vigt Nam gi^^a niln dg
Thay mgt vi dai dign cho Ban Giim dgc,
CfiNG TV Cd PHAN Qu6c T^ HOANG GIA
Phv&ng B3i Chay, TP Ha Long
Tlnh Quing Ninh, Vi#t Nam
Trang 6Trich nhl^m cua Kldm toan viin
Trach nhi^m cua ch^ng tdi la dira ra k^t lu^n vi bao cao tai chfnh chuyen ddi sang O6ng Vi^t Nam giOa nign ddk^^m theo di/a tr^n kdt quS soat xdt ciia chung tdi- Chung tfii da thyc hi^n cfing vi^e soat x^t theo Chu^n m^^cVi^t Nam ve hap dfing djch vy soat x^t s6 2410 ^ Soat x^t thdng tin tai chfnh giCra ni^n do do kidm toan vi^n dficI^pcCiadonvithachidn
Cfing vi#c soat x^t bao cao tai chinh chuyen ddi giOa nifin dd bao gdm vide there h'dn c&c cudc phdng v3n, ch^ydu la phdng v^n nh&ng ngufii chiu trach nhidm vd cac vln d& tai chinh ke toan, va th^c hi^^n thd tyc phSn tich
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Kgt lu|n cua Kldm to^n vifin
Cin c(r trfin kdt qua soat xgt cua chung tdi, chiing tdi khfing thSy cfi v^n d^ gi khidn chung tdi cho ring bao caotai chfnh chuydn dfii sang O&ng Vigt Nam giOa nifin dd k^m theo khfing phan anh trung there va hap ^ tr^^n cackhia cgnh trpng ydu, tlnh hinh tai chinh ciia Cdng ty tai ngay 30 thang 6 n^m 2021, va kfit qua bo^t ddng kinhdoanh va liru chuydn ti&n tg cua Cdng ty cho ky hogt ddng 6 thang k^^t thuc ciing ngay, phu hap vdi chuan myc
ke toan, che dd kg toan doanh nghigp Vi^^t Nam va cac quy djnh ph^p ly cfi lign quan ddn vigc Igp va trinh baybao c^o tai chinh gi&a nign dd
Trach nhi^m cua Ban Gi^m ddc
s6: &22^vn1a-hn-bc
bAo cAo soAt xt bAo cAo tAi ch(nh chuyn d6i gi&a nin dO
Trang 7Cdng ty da lip mdt bd bio ego til chinh bgng ddng tign kg togn Id 06 la My cho ky hoat ddng E thing kit thdc
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dinh phip ly cd lign quan din vigc lip vi trinh bay bio cio tii chinh giu-a nign dd vi Chung tdi di phit hinh bio
cio soit kit dg ngiy 12 thing 8 nim 2021 vg bio cio tii chinh giOa nign dd dd vdi kit lugn chip nhgn toin
phin
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Oiling tdi Itru y ngufci doc den Thuyit minh s 02 phin Thuygt minh bio cio tii chinh chuygn ddi glOa nign dd
trong dd md ti vg diln bign cua dich COVID-19 d3 inh hudrng true tigp dgn tlnh hinh tii chinh vi hoat ddng sin
xuit kinh doanh cda Cdng ty NhOng digu kign niy, ciing cic vgn dg khic nhtr trinh biy tai Thuygt minh sd 02
cho thly so ton tai cua cic yeu td khdng chk chin cd thg inh hi/dng trong yeu lien quan den khi ngng hoat
ddng lign toe cua C6ng ty.
Kdt lugn cua chiing tdi khdng lign quan dgn ySn dg njy
Making an impact since 1991
bAo cAo soAt xEt bAo cAo tAi ch(nh chuy^i g<5i giCta niEn oO (nip theo)
DELOITTE VIETNAM
Deloitte.00
Trang 8838.905.672.40011.102.814.7202.057.597.16013.160.411.8809.612.900.1209.612.900.120101.643.621.960101.643.621.960(102.754.485.600)103.058.886.120304.400.520(499.652.309.880)1.229.012.847.840729.360.537.960729.664.938.480854.081.872.440292.780.080292.780.08011.661.627.24011.661.627.2403.041.919.4802.855.144.4004.587.185.88010.484.249.76012.385.142.88012.385.142.88034.823.799.960 -
Oonv^VND
Sfid^uky M^ s^ Thuyfi
II.lit sin d^ dang dAih?n
1 Chi phi xiy dung ca b^n d* dang
II.Cdc khoin ph^! thu ngSn h^n
1.Ph^i thu ng^n han cua kh^ch h^ng
2.Tra tru^^c cho ngu^i b^n ng^n h^n
III.HingtSnkho
l.H^ngtonkho
IV.T^i s^n ngln h^n khiic
1 Chi phi trA trtr6c ng^n han
B TAl SAN DA) HAN
I Tais^ncidinh
bAng can d6i kE'toAn gilta niEn oO
Tq'i ngdy 30 th^ng 6 n6m 2021
MAU 56 B Ola-DN Ban h&nh theo Th6ng tu1 s6 200/2014/TT-BTC ngay 22 th^ng 12 n3m 2014 cCia BQ Tai chinh
c6ng ty cd phan qu6c t hoAng gia
Phirdng BSi Ch^y, TP H9 Long
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Trang 9Ngby 12 thing 8 ndm 2021
888.905.672.400
-(81.540.368.560)(228.293.395.544)(309.833.764.104)11.2O6.193.409310.015.267.54581.363.105.200703.687.540.000703.687.540.000796.438.342.050796.438.342.05026.358.714.33026.358.714.33045.597.858.54049.118.319.5102.489.543.9406.786.086.190 -6.645.955.290604.748.8206.992.209.770118.234.722.060144.593.436.390
MdJuky Don vj: VND
(45.075.738.240)(309.833.764.104)(354.909.502,344)11.206.193.409307.095.935.29581.363.105.200703.637.540.000703.687.540.000748.443.271.560748.443.271.560
49.800.988.56075.814.340.520396.470.1604.943.339.7606.531.879.120562.938.1202.412.444.600140.462.400.840140.462.400.840
S^^c^JIkv
18 16
17 16
15 14
411a
411 410 400 337 330 320 319 315 314 313 312 311 310 300 Misfl
I ViSn chu sit h&u
1.Ph^i tri ngy^^i b^n ng^n h^n
2.Ngu^^i mua tr^ ti^n trirdc ngin hgn
3.Thulv^ cic khoin phii n^p Nhi nu^:
4.Phil tri ngirftilaod^ng
5.Chi phi phii tri ngin hgn
B.Phiitringinhsnkhic
7 Vay vi n^ thu^ tii chfnh ngin h^n
^diihgn
1 Phii tri dil h?n khic
BANG CAN oCl ktoAN GlCA Nl^N DO (TI^P theo)
Tgi ngay 30 thing 6 ndm 2021
MAU 50 B Ola-DN Ban hinh theo Th6ng tir s6 200/2014/TT-BTC ngiy 22 thing 12 n^m 2014 ciia B$ Til chinh
CdNG TV cfl PHAn QU0Cif HOANG GIA
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Trang 10Ngiy 12 thing 8 nim 2021
(54.289.124.100)(487.521.100)576.676.65089.155.550(53.801.603.000)17.617.005.5006.513.719.4753-170.808.0004.194,129.1251.672.521.575(27.149.270.475)76.618.349.45049.469.078.97549.469.078.975Kytru^^eD^n v(: VND
(45.075.738.240)(515.855.180)694.950.780179.095.600
(44.559.883.060)20.330.274.1407.049.552.7201.715.956.8402.504.898.2801.406.913.340(16.082.071.260)70.931.157.68054.849.086.42054.849.086.420
Kyniy
26 26
25 24 22
21
Thuyft
mlnh
50 40 32 31 30 26 25 23 22 21 20 11 10 02 01
MS CHJTlEu
1.Doanh thu ^n hing v^ cung cSp djch vy
2.C^c kho^n giim trir doanh thu
3.Doanh thu thu^n vi bin hing vi cung c*p
dichvy (10=01-02)
4.Gii vfin hing bin vi d)ch vu cung cSp
5.(li)gOpv^binhingvi
cung cip djch vu (20=10-11)
6.Doanh thu hoat d0ng til chlnh
7.Chi phi til chinh
•rrongtfii; ChiphSIBivay
8.Chi phi bantling
9.Chi phi quin I^ doanh nghISp
10.(Li) thuSn tit ho^t dijng kinh doanh
bao cAo kt qua hoat )0ng kinh doanh gilta niCn oO
Cho ky hogt ding 6 thing fcft thiic n^dy 30 thing 6 ndm 2021
d B 02a-DN
Ban hinh theo Thflng ti/ s6 200/2014^TT-BTC ng^y 22 thing 12 nim 2014 cua BQ T^i chinh
cOng ty cd phXn qu6c if hoAng gia
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Trang 11Ngdy 12 thing 8 ndm 2021
(1.296.878.275)(1.296.878.275)
50.562.628.250(12.507.567.925)38.055.060.3256.042.830.12535.478.264.010(367.795.925)(76.313.160)
(3.486.263.900)(3.486.263.900)
91.932.487.840(87.531.892.560)4.400.595.280(19.694.945.160)32.220.856.980(100.735.520)(40.033.420)
II.Ll/U CHUY^n TitN TLT HOAT DONG bAu Ttf
1 TiSn chi mua sim, xiy dung TSCO vi cic tii sin
dil han khic
Liru chuyen tUn thuSn tir hogt ding dau tir
III.LITU CHUYtN TltN TO1 HOATO0NG TAl CHfNH
l.Ti^nthutirdivay
2.T1inchitrinc(gdcvay
Liru chuyin lien thuSn tir hogt ding t^l chinh
Liru chuygn ti*n thuan trong ky (50=20+30+40)
Tl^^ndiuky
Anh hirAng cua thay dSi ty gii hdi doii quy d^i ngoai tg
Anh hiring cua chuygn ddi bio cio theo Thdng tir 200
3.170,808.000(24.260.007.550)3.102.969.2OO139.308.475(6-420.230.3OO)(670.798.300)(2.606.593.450)(30.715.351.925)
25.912.407.050945.901.500
23.315.484.720632.888.860311.506.6401.715.956.840(19.099.901.180)1.221.257.0402.014.572.280(2.767.073.060)2.000.760.280(3.978.891.900)(20.609.276.540)
Ky tnr&c
CHfTTfU
1.U/U CHUV^lV TitN TIT HOT DQNG KINH DOANH
l.(Li)tnr&Cthui
2.Bieu chinh cho c6c khoin:
Khlu hao til sin co d|nh
Ld chinh lech ty gii hfii doii do dinh gli lai cic
khoin muc tiSn tg c6 gfic ngoai tg
LfitCrhoat d^ng diu tir
Chi phi lii vay
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Thaydfilhingtbnkho
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Thay d^^lchi phi tri trirdc
Tlln I9i vay da tri
Liru chuyin tiin thudn tir hogt ding klnh doonh
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Trang 121 TH6NG TIN KHAl QUAT
Hlnh thu-c s^ hQ-u vdn
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Virgin)
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Nginh ngh^ kjnh doanh vi hoat dng chinh
Cdng ty hoat ddng trong nginh kinh doanh khich sen vi duy trl m^t khu bi^t l$p trong khudn vifen d^ in
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t theo Gidy chu-ng nhin sd 1060/NHNN-QNN1 do Ngin hing Nhi ntrdc Vi|t Nam - Chi nhinh QuingNinh cdp ngiy 28 thing 11 nim 2008
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Trang 13gcuyn khon cua mgt ngAn hAng thu-yng mai noi doanh nghi^p thtr^ng xuy^n c6 giao djch tgi
thiji diem bAo cAo);
Vdn chu sit hD-u (vdn g6p cua c6 dfing, th^ng duv6n c& phAn vA vdn khAc dyyc chuy^n 36i ra O&ng
Vi^t Nam theo ty giA giao djch thyc t6 tgi ngAy gdp vdn);
Lyi nhuAn sau thu^ chya phAn phdi, cAc quy trfch tit iyi nhuAn sau thue chira phAn ph^^i phAt sinhsau ngAy dSu ty diryc chuy^n d6i ra 06ng Vi^t Nam bAng cAch tfnh toAn theo cAc khoAn muc cuaBAo cAo k^t quA hogt d^ng kinh doanh giG-a niln 36;
• Lyi nhuAn, co ti^c da trA diryc chuyln d6i ra O&ng Vi|t Nam theo t^ giA giao djch thyc tl tgi ngAytrA lyi ti>c, c6 tire;
CAc khoin myc thu&c BAo cAo kit quA hogt d&ng kinh doanh giO-a nlln d& vA BAo cAo lyu chuylntiSn t^ gitfa nign 36 dyyc quy ddi ra D&ng Vigt Nam theo ty giA giao djch thyc tl tgi th^i dilm phAtsinh giao djch Try^ng hyp ty giA blnh quAn ky kg toAn x5p x! v6\ ty giA thyc te tgi th^i dilm phAt
sinh giao djch (chlnh I^ch khdng vtryt quA 3%) thi cd thl Ap dung theo ty giA blnh quAn (nlu lya
chyn)
Chlnh Igch ty gia phAt sinh khi chuyen do! BAo cAo tAi chinh giu-a nign d& dyyc IAp bAng d&ng ngogi tg raO&ng Vigt Nam du-yc ghi nhAn trgn chi tilu "Chgnh Igch t^ giA h&i doAi" - M3 s6 417 thu&c phAn V^n chus6f hCu cua BAng cln d&i ke toAn gi&a nign d&
BAo cAo tai chinh chuyln d&i giBa nign d& kgm theo kh&ng nhAm phAn Anh tlnh hlnh t&i chinh, kit quA
hogt d&ng kinh doanh vAtinh hlnh lyu chuylntiSntg theo cAc nguygn tAc vAth&nglgkltoAn dyyc chipnhAn chung tgi cAc ny^c khAc ngoAi Vigt Nam
KhA nAng hogt d&ng lign tyc
Tit thAng 4 nim 2020, hogt d&ng kinh doanh cua C&ng ty bj Anh hi/^og b&i d|ch COVID-19 dSn din khoAn
CO SifL^P BAO CAO TAl CHfNH CHUY^N o6t GlffA NI^N BO VA KV k TOAN
CV sfr lap bAo cAo tAi chinh chuy&i ddi gi^^a ni^n 3^
TY C0 PH^N QU0C t HOANG GIAMAU 50 B 09a-DN minh bAo cAo tAi chinh chuyn d6i giOa ni^n o$ (riep theo}
Sif klgn tryng ylu trong ky c6 Anh hir^ng din BAo cAo tAi chinh
Ogi djch COVID-19 rfa Anh hy&ng d^e bi^t nghilm trpng din ngAnh du Ijch to&n cSu trong d6 cd Cflng tyC6 phln Qu6c tl HoAng Gia Ban GiAm 36c da chu d&ng triln khaf hAng logt cAc giAi phAp quylt li|t trongdigu hAnh hogt d&ng sAn xult kinh doanh 3^ irng phd vA giAm thieu t6i da Anh hy^ng cua djch bgnh; t^ndung tfii da sy chia sA vA ho try cua cAc d6i tAc, nhA cung dp dl duy trl hogt d&ng liAn tyc ciia C6ng ty.Ban GiAm dSc C6ng ty hoAn toAn tin t^Arng rAng Cfing ty sA vyyt qua khung hoAng vA dang chuAn bj cAc
di^u ki^n s3n sAng vA t^t nhAt cho giai dogn phgc hfli vA phAt tri^n.
Thuy*t minh v^ khA nAng so sAnh thdng tin tr*n bAo cAo tAi chinh chuyen 36\ gi^^a nlAn 36
Trang 14CdNG TY C6 PhAn QU6C if HOANG GIAmAu S^ B 09a-DN thuvEt minh bAo cAo tAi chInh chuyn d6i giCa ni^n cO (Tiep theo)
thing 6 nim 2021 vi ngf ngin h^n vppt qui tii sin ngin hgn li 105.638.600.880 VND t^i ngiy 30 thing 6nim 2021 NhOng tfieu ki$n nay cho thay si/ t6n tgi cda ygu tfi khflng chic chin trqng ygu cd thg giy ranghi ngir ^ing k^ v& khi ning hogt ddng li&n tgc cua Cdng ty Hdi d&ng Quin trj vi Ban Giim ddc di tfchci/c trign khai cic phpong in Cmg ph6 vdi dgi djch Covid-19 Bio cio tii chfnh dupe lip tr&n ccr sd hogtd&ng li&n tgc trdn ccr sit sau:
•Cflng ty theo d8l vi quin ly cic ygu cSu cCia cic t6 ch&c tin dgng dijt ra dg duy trl hgn mi>c tin dgng d3du^e cip vi Cdng ty cd thg sur dgng hgn mere tin dgng cdn Igi tgi ngiy 30 thing 6 nSm 2021 cda cic t6chirc tin dgng v(t\ tri gii 25.699.006.929 VND {tuong ducrng 1.121.248 USD) khi cSn thiet; vi
•C&ng ty di thpc hifn nhigu bign phip bao g6m tigt kigm chi phi hogt dfimg, trign khai cic hogt d^ng tigp
thj nh3m thu hiit nhi^^u khich du Ijch vi khich hing trong nir^c vi qufic t$ Theo d6, C8ng ty khing dinhtgo ra du ddng ti&n cho host d^ng kinh doanh
Kykgtoin
Ky kg toin nSm cua C6ng ty bit d3u tit ngiy 01 thing 01 vi ket thuc vio ngiy 31 thing 12 Bio cio tiichfnh gi&a niln d niy dupe lip cho ky hogt dijng 6 thing kit thuc ngiy 30 thing 6 nim 2021
3 t6m tAtcAc chInh sAch k^toAn chu yu
Sau diy li cic chfnh sich kg toin chCi ygu dupe C6ng ty ip dgng trong vigc ^p bio cio tii chlnh chuygn ddi gi&a nin d^:
l/^ctfnhkgtoin
Vigc lip bio cio tii chfnh chu yen ddi gi&a niin d$ tuan thu theo chuln mpc kg toin, chg d^ kg toindoanh nghlgp vigt Nam, cic quy djnh phip 1^ cd liin quan dgn vigc Igp vi tr'mh biy bio cio tii chinh giOa
nign d8 vi quy dinh vg chuyen ddi bio cio tii chlnh Up bSng ngogi tg sang Dflng Vigt Nam theo Thfing tu
200 ygu c^u Ban Giim ddc phii cd nh&ng uPc tinh vi gii dinh inh huPng dgn sd ligu bio cio vg cdng n<y,
til sin vi vigc trinh biy cic khoin cdng np vi til sin tifem ting tai ngiy Igp bio cio tii chinh chuygn ddigi&a nign d^ cGng nhu cic sd ligu bio cio vg doanh thu vi chi phi trong sudt ky hogt dpng Mgc du cicuPctlnh kg toin dupe Igp bing tit ci sp higu bidtcua Ban Giim ddc, sdthpctgphit sinh cdthdkhic vpicic \tirc tfnh, gii djnh dgt ra
Tign
Tign bao gdm ti&n ingt tai qu^ vi cic khoin ti&n giri khdng ky hgn
Oiu tu vio cdng eg vdn cua dun v| khic
D3u tu vio cdng eg vdn cua don vi khic phin inh cic khoin diu tu cdng eg vdn nhung Cdng ty khdng cdquyen kigm soat, d&ng kigm soit ho^c co inh hu&ng ding kg ddi vdi b&n dupe d5u tu
Khoin G^u tu vio cdng eg vdn cic don v[ khic dupe phin inh theo nguy&n gii tr& cic khoin dp phdnggiim gii d&u tp
Trang 15NhacCra, v&t kidn true35May mdc, thiet bj10Thietbi v3n phdng5-10Phypngti$n v^ntai8
Tai san c6 dinh khac5
H^ng tbn kho duyc k to^n theo phyong ph^p k& khai thyrng xuy^n vb dupe xdc djnh tr^^n cp si/ gi^thp hon glCra gi gdc vb gib tri thu^n cb th^ thyc hi^n dupe Gi^ gdc h^ng tSn kho bao g&m gi^ mua vbcbc chi phi kh^c cd lign quan d^ c6 dupe h^ng t&n kho d dia dl^m vb trang th^i hin tal Gib gdc cua hbngtdn kho dupe x^c dinh nhu sau:
loi)i hbng tin khoPhuvng phbp tlnh gib
Hbng anNh|p try^c - Xu^^ trirdc
Hang giii khatB'mh qu^n gia quy^n
Hang luu ni^m, my ngh^Gia dich danh
vat ty khacNh^p trydc - XuSt trirdc
Gia tr| thu^n cd th thyc hin dupe dupe xc dinh b^ng gia ban irdc tlnh trtr e^e chi phi yfc tinh d^ ho^n
thanh san ph^m cung chi phi ti€p thL ban h^ng vb ph3n phdi phat slnh
Oy phdng giim gia hang tdn kho cua Cdng ty dypc trich l|p theo cbc quy djnh kd to^n hi^n hanh Theo
dd, Cdng ty dypc php trfch I9p dy phdng gilm gia hang t&n kho I6i th^i, hdng, kdm phlm chat va trongtrydng hyp gia gdc cua hang tdn kho cao hpn gia tri thuSn cd thd thyc hi^n dypc tai thpi di^m kt thuckykdtoan
T&I sin c6dinh h&u hlnh va khJu hao
Tdi san cd dinh hOu hlnh dupe trinh bay theo nguy&n gia try gia tr| hao mdn lOy kd
Nguy&n gia tbi san c6 dinh h^u hinh bao gdm gia mua va toan bd cac chi phi khac Ii6n quan tryc tidp ddnvi^c dya tai san vbo trang thai sSn sang sir dyng
Tai san cd djnh h&u hinh dupe kh3u hao theo phuong phap dirirng thSng dya tr^n thirt gian hQ-u dung
ypc tinh, cy the nhy sau:
Chfnh siSch tin dyng 66\ v&i ho^t tf$ng ciia CSu l^c b^ Qudc te Ho^ng Gia
100
75 50 25
12,506,25
3
TvlSdi/ohonoOi)
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CdNG TY C6 PHAN QUl^c T^ HOANG GIAMAU stf B 09a-DN THUY^^ MINH BAO CAO TAl CHlNH CHUYIn o6l GI&A N(n oO (Tip theo)
Ridng ddi v^i c^c kho^n phi! thu ttr ho^t ddng kinh doanh trd chert cd thydng cua C3u Igc bd Qudc td
Hoang Gia, dy ph&ng ph^i thu kh6 ddi dypc trfch l^p dya tr&n s6 dy trtr phSn d|t eye va tfnh theo tudi npnhysau:
Trang 16C6NG TV C6 PHAN QU6C it HOANG GIAMAU s6 B 09a-DN MINH BAO CAO TAl CH(NH CHUYn D6\ GlCTA NlN OO (Tigp theo)
Til sin ctf djnh v6 hlnh vi khfiu hao
T^i sin c6 djnh v6 hlnh thg hlgn gii tr| quySn si> dung dgt vi phSn mm k^ toin dupe trinh biy theo
nguyin gii trie gii trj hao m6n lOy kg
Quygnsur dung dgt the higngia tri quyen si>dung6,5 hadittgi phufingB3iChiy-TP Ha Long t rang th&igian ciJa Giay phgp dgu tU 1^ 26 ngm vi 7 th^ng bit dSu tit ngiy 13 thing 8 n^m 1994 Quygn sir dungdgt dupe ph3n bfi theo phuong phip dudng thing dya trgn thpi gian str dung I^ dgt
CicphSn mgm kgtoin dir^cphin b6 vio chi phftheo phyong phip dirdfngthingtrong 5 -10 nim kgtCrngiy bit d3u sir dung
Chiph(x5ydi/ngco1 bind^dang
Cic tii sin dang trong qui trinh xiy dyng phgc vu mgc dfch sin xuit, cho thug, quin trj ho^c cho bit ^^myc dlch nio khic 6^c?c ghi nhgn theo gii gc Chi phi niy bao gSm cic chi phi cin thigt dg hlnh thinhtil sin phu hop v&i chfnh sich kg toin cua Cgng ty Vigc tinh khSu hao ciia cic tii sin niy du^c ip dunggigng nh^ vdi cic tii sin khic, bit dSu tCr khl tii sin * vio trgng thii sin sing sir dgng
Cic khoin tri try*c
Chi phitritrirdcbaog&mcic chi phlthyctgdS phitsinh nhi/ngcdlignquan dgn kgt qui hogt dgng sinxuat kinh doanh cua nhigu ky kg toin, Chi phi tri trwdc bao gflm gii tri cfing cu, dung cu d3 xugt dung vicic khoin chi phi khic du^e coi li co khi ning dem I^i |<?i ich kinh te trong tirang lei cho Cflng ty Cic chiphi niy diroc vn h6a dodi hinh thi>c cic khoin tri trudrc vi dupe phin b6 vio Bio cio kgt qui hoitdgng kinh doanh giO-a nign dg, s^ dung phoong phip dtrd'ng thing theo cic quy djnh kg toin hign hinh
Ghi nhgn doanh thu
Doonh thu tir bout dQng trd chal cd thw&ng
Doanh thu 66) vdi hogt dgng cua Ciu lac b QuSc tg Hoing Gia d^pe xic djnh theo ngiy dfii vdi hoatdgng chpi bii t?i bin choi vi muPi ngiy mgt lin d6i vpi hoat dgng kinh doanh bing miy trd chol dignt^, cu thg:
Doanh thu hoat dgng choi bii tgi bin chpi dope ghi nhgn trgn co s* s6 chgnh Igch gi&a s6 chip cu^^i ca
tro s6 chip d^u ca tai ttrng bin choi cgng (+) s chip tign mit trong hgp drop box (+) sfi chip chuygn to
bin choi vio quSy trie (-) s6 chip chuygn tir quiy ra bin choi ,
• Doanh thu miy trd chpi bing tdng so tign khich nap vio miy dg chpi trir di tgng so ti&n tri cho khichtaiquiythu ngin
Doanh thu cung c6p djch vy
Doanh thu cua giao djch v cung cap djch vu dirpc ghi nh^n khi kgt qui cua giao djch dd dupe xic djnhmgt cich ding tin cgy Trydng hpp giao djch vg cung cSp dich vu liin quan dgn nhigu ky thi doanh thudope ghi nhgn trong ky theo kgt qui phin cdng vigc 65 hoin thinh tai ngiy cua Bing cSn di kg toingi&a nign dg cua ky dd Kgt qui cua giao djch cung cgp djch vu dupe xic djnh khi thda m3n tSt ci bn (4)digu kign sau:
(a)Doanh thu dupe xic djnh tyong ddi chic chin;
(b)Cd khi ning thu dupe I pi Ich kinh tg ty giao djch cung cSp djch vu dd;
(c)Xic djnh dope phin cfing vigc di hoin thinh tai ngiy cua bing cin dfii kg toin giCra nign dg; vi(d)Xic djnh dupe chi phi phit sinh cho giao djch vi chi phi dg hoin thinh giao dich cung cgp djch vu dd