coNG Ty c0 PHAN GACH MEN THANH TIJANT-IDia chi: KCN Bien Hoa 1, P... cONG TY cO PHAN GAcH MEN THANH THANHDia chi: KCN Bi6n Hoa 1, p.. Tien thu kh6c tu hoat dOng kinh doanh 1 llgr thu hoi
Trang 1CONG TY CO PHAN GACH MBN THANH THANH KIIU CON{C NGHIEP iIruN uOa T - pdNG NAI
,t
{
t!,
Ký bởi: Công Ty Cổ Phần Gạch Men Thanh Thanh
Ký ngày: 16/10/2020 08:24:18
Signature Not Verified
Trang 2coNG Ty c0 PHAN GACH MEN THANH TIJANT-I
Dia chi: KCN Bien Hoa 1, P An Binh, TP Bi6n Hoa, T Odng Nai
Tel:0251 3836549 Fax:0251 3836305
Mau etsTT"O3
I.BANG CAIrI O6I KE TOAN
Nqi dung ^i bo ou r cuor x,, Ky. 56 du ddu ndm
Ti6n vd cdc khodn tLpcynq duonq tien 12,084,783,053 1 9,1 58,188,617 Cdc khodn dAu tu tii chinh nqdn han 8,513,'1 37 ,567
C6c khodn phdi thu ngdn hgn 52,763,148,449 43,889,474,420 Hang ton klro 93,264,526,235 89,542,681,066 Tdi sdn nodn han khSc 305.244.132 16,620,000
Tii sAn dii han 31,953,400,947 38,651 ,504,7'lg
Ciic khodn phiii thu dai han
29,221,700.947 33.720.282.730 29,221,700,947 33,720,282,730
Tai sdn c0 dinhthu€ tiri chinh
- Chi phi xAy dyng ccr bdn dd dang
BAt dOnq sdn d6u tu
Cdc khodn dAu tur tdi chinh dii han 2,646,000,000 4,845,521,988 Tiri sdn ddi han kh6c
ToNG CQNG TAl SAN 198,884,240,383 200,867,508,821
Nq phdi tra
77,908,693,553 78,205,910,461
No nqdn han
No ddi han 2,235,000,000 3,295,000,000 CHO SO HT/U
118,7 4Q,546,830 119,366,598,360 Von ch0 sd hCtu
59,923,480,000 59,923,480,000
- V6n d€ru tu c0a chi s0 hiru
313,744,70Q 313,744,700 14,054,939,829 14,054,939,829
- V6n tr,r b6 sung
(652,1 00,000) (652,100,000)
^; t.A
- uo pnreu quy
- Ch6nh l€ch danh gi6 lai tii sdn
- Ch6nh lech ti giA h6i doai
1 5,048,1 83,555 12,787,943,833 30,052,298,746 32,938,589,998
- Loi nhuAn sau thu6 chua phOn ph6i
- Nou0n von dAu tu XDCB
NguOn kinh phi vd quy kh6c
- Nguon kinh phi
- Ngu6n kinh phi dd hinh thanh TSCE
198,884,240,383 200,867,508,821 TONG CONG NGUON VON
Trang 3ll ,KET QUA HOAT OOt{G Kll'l$-i EOAt{[-[
TY\q\
a" \q
t
1 Doanh thu b6n hing vd cung c6p dich vu 76,583,870,868 230,002,767.614
, Cac khodn gidm tru doanh thu
591,719,873 1,411,922,914 Doanh thu thudn vd b6n hdng vd cung cep dich vu 75,992,150,995 228,590,844,700
4 Gi6 v6n hAng b6n 63,317,056,500 'l 93,1 94,990,99s
5 LN gQp vO b6n hdng vd cung c6p dich vU 12,675,Q94,495 35,395,853,705
6 Doanh thu hoat dOnq tdi chinh 24,298,034 259,071,965
7 Chi phi tdi chinh 2,564,272,516 3,436,194,901
Chi phi bdn hang 2,969,926,953 7,1 15,041 ,866
Chi phi qudn l1i doanh nghiQp 4,191,041,972 1 1 ,173,436,636
44
12 chi phi khac 194,799,191
1 94,799,1 I 1
IJ Loi nhudn kh6c 176,891,022 896,072.840
14 T6ng lqi nhuin kti toiin tru0c thur5 3,251,042,210 14,826,325,107
Thu6 thu nh€p doanh nghiQp 689.168.280 2,994,771,867
16 Loi nhu6n sau thuiS thu nhgp doanh nghiep 2,561,873,930 11,83'1,553,240
47 Ldi ccv bdn tr€n c6 phieu 431 1,992
15 thdng 10 nim 2020 i,
cONcrv
Trang 4" colNc rv a0 P[-{AN GACI-{ MEf$ Tl-{ARll-{ ThNAI,JF{ 860 c60 tdi chinln
Ela chi: KCN Ei6n F{da 'n, F An Binl'r, TF Bi6n F{da, " Quy llt nirm tdi ch[nh 2020
Te[: 025tr 3836549 Fax: 0251 3836305
DN BANG CAru g6I KE TOANN
ti6u
Thuy€t minh s15 cu5i t<y SO dAu nafft
c0
co
ca(
\TIIA
gF>
TAI SAN
A- TAI SAN NGAN HAN 100 166,930,839,436 162,216,004,103
l Ti6n vi c5c khoin tr.rong duong ti6n 110 12,084,783,053 1 9,1 58,188,617 '1 Ti6n 111 12,084,783,053 19,1 58,188,617
2 CAc khoAn tuong duong tt6n 112
ll Cic khoin diu tw tii chinh ngin hqn 120 8,513,1 37 ,567 9,609,040,000
1 Chung khodn kinh doanh 121 11,427 ,575,701 11,427,575,701
2 D'q phong gidm gid chung kho6n kinh doa 122 (2,914,438,134) (1 ,818,535,701)
3 DAu tu nim giu ddn ngdy d6o han 123
1 Phdi thu ngdn han cua kh6ch hdng 131 52,397,244,151 41 ,953,815,301
3 Phdi thu ndi b0 ngdn han
4 Phei thu theo ti6n d0 k6 hoach hgp dOng x 134
5 Phei thu v6 cho vay ngdn han 1?6
6 Phdi thu ngin han khdc tJo 268.827,889 1 ,163,324,51'l
7 Dlr phong phrii thu ngdn hsn klQ igl 137 (225,638,242) (1,289,521,145)
8 Tai sdn Thi6u chcv xfr lV 139
1 Hdng tOn kho 141 109,994,898,903 103,715,439,974
2 Dtt phong gidm gi6 hdng tOn kho 149 -16,730,37 2,668 14,172,758,908
1 Chi phi trd trr,rcvc ngin hqn 151 305,244,132 16,620,000
2 Thud GTGT duoc khAu tru 152
3 Thu6 vd c6c khoiin khac phdi thu Nhd nuro IR?
4 Giao dtch mua bdn lai trdi phi6u Chinh ph0 154
5 Tdr sdn ng6n han khdc 4RR
B TAI SAN DAI HAN 200 31,953,400,947 38,651,504,718
1 Phei thu ddi han ctla kh6ch hdng 211
3 V6n kinh doanh o don vi trwc thuOc 213
4 Phdi thu n6i bo ddi han 214
5 Phei thu vO cho vaY ddi han 215
6 Phdi thu dai han khdc zto 85,700,000 85,700,000
7 Dq? phong phrii thu ddri han kho doi ztY
ll.TAi sdn cd dinh 220 29,221,700,947 33,720,282,730
Nguy6n gt6 222 245,222,174,477 266.447,204,334
- Gid tri hao mon lOy ke 223 -2'1 6.000.473,530 -232,726,921 ,604
2 TAi sdn c6'dinh thu6 tii chinh 224
Nguy6n gtd 228 100,896,000 100,896,000
Trang 5[il tsAt d6erg sdn dAu tre 230
1 DAu tu vao cOng tY con 251
2 DAu tu vdo cdng ty li6n ket, il6n doanh 252 1,920,000,000 1,920,000,000
3 DAu tu'goP v6n vdo dcrn vi khdc 253 3,030,000,000 3,030,000,000
4 DW phong dAu tu tdi chinh ddi han (2,304,000,000) (104,478,012)
5 DAu tu' ndm qi0'd6n ngdy d6o han 255
Vl, Tei sdn dii han khic 260 0 0
NGUON VON
C NO PHAI TRA 300 90,143,693,553 81,500,910,461
1 PhAi trd nguoi bdn ngdn hqn 3'11 24.888.619.273 20,581,718,246
3 ThuO vd cdc khodn phdi nOP nhd n*o'c ?1? 5,753,648,513 1,848,114,858
4 Phdi trd ngucri lao dOng 314 11,708,177 ,335 1 4,003,328,363
5 Chi phi phrir trd ngin hqn 315
7 pf,ai tra theo tien dO ke hoach hqp ddng xr 317
8 Doanh thu chua thuc hiQn ngdn han 318
I Phdi trd ngdn han khic ?1q 21,540,408,496 25,709,466,707
10 Vay vii ncv thue tAi chinh ngdn han 320
1 r bw phong phdi tr6 ngdn han 321 3,350,313,250
12 QuV khen thucrng Phuc lcYi 322 10,247,698,588 7,588,698,588
13 QuV binh on 916 323
14 Giao dich mua bdn laitr6i phi6u Chinh ph 324
ll NE ddi hEn 330 2,235,000,000 3,295,000,000
1 Phai trd nguoi b6n ddi han 331
2 Nouor mua trd ti6n truoc ddi han JJZ
3, Chi phi phdi trd ddi han
4 Phd trd n0i bO ve v0n kinh doanh 1,?A
5 Phd trd ndi b0 ddi han 335
6 Doanh thu chua thuc hien ddi han
7 Phai trd ddi han khdc 2,235,000,000 3,295,000,000
8 Vav vd ncv thue tdi chinh ddi han
9 Tr6i phi6u chuy6n doi
10 C6 phi6u uu d6i 340
11 Thu6 thu nhdP ho6n lai Phdi trd 341
12 Dw phong phdi trd ddi han 342
13 QuV phAt tri6n khoa hqc vd c6ng nghO J4J
D.VON CHU SO HI./U 400 118,740,546,830 1 19,366,598,360
l VOn chi so hCru 410 118,740,546,830 119,366,598,360
rc6 ph6nh6 itrong co quy6n bi6u quydt 411a 59,923,480,000 59,923,480,000
f A nhiAr r
2 Thdng du'v6n c6 phAn r+lz 313,744,700 313,7 44,700
3 Quy6n chon chuy6n d0i trdi Phieu 413
4 Von khAc cua ch0 scv huu 414 14,054,939,829 14,054,939,829
5 C6 phi6u quy 415 -652,100,000 -652,100,000
6 Chenh lOch d6nh grd lai tdi sdn 416
7 Chdnh lech ti sie h6i doai 417
B QuV dAu tu' phdt tri€n 418 14.948,183,555 12,687,943,833
R6TY
,HdN
HME
ilTllAI'
-4
,*
Trang 6g_q!y lr5 trq sap xep doanh ngniep 419
10 Quy khdrc thuOc vOn chO sd huu 420 100,000,000 100,000,000
1 1 Lqi nhu0n sau thuO chua phAn ph6i 421 30,052,299,746 32,g3g,5gg,ggg LNST chu,a phAn ph6i tuy ke den cu6*y tru 421a 18,220,745,506 17,970,325,184
- LNST chua phAn ph6i ky nay 421b 11,831,553,240 15,068,264,814
12 Ngudn v6n dAu tu, XDCB 422
1 Ngudn kinh phi 431
2 Ngu0n kinh phi dd hinh thdnh TSCE 432
roNG C9NG NGUoN v6N 440 198,894,240,393 200,967,509,921
ndm 2020
Nguoi lqp
5n
I hCv
-"-'"
Nguy6n XuAn Khi6m
* -
n
\ ,Lra \'/
I
D
thAng 10
(/
*t c
SV
co" pnA\
Trang 7b
o)
o
.(o
o c{
a
c{
xg o
F.
F h
g\
3\_
L
:-.
.(U\
I
el
J
F
:9
?
x CL).F
<f6 -=,")x> r A,-.vrL
'X,9 \ ''E
= -t \ f
i' rg
a
^b
E
)(E
z
,o
r{) r (9 O) S xt r @ N l F- r I r O) C\l I N I' r i
u-,@FJNdoNc"l <:$dcq rtoiq,- d N
F-cDeQcO()@$@ stCDrLf) lO(oo.)
f-@rlrO)0OrO)tf) o)CDI\-(o (o(9N C)
oNodc.rdc.iNO t()N(\tj-)F-t.C)@rf rrlt-oro (OOF-CO loroco (0mO d
aO
LOcOOI@tY)lf)r$ cqF*to{- sf rN c',
|'-(OCO(V)rr
N OIN
ga
J6>
}EE inO
6$
$ $ O lrO lO lf) r (o (O l'- r r O i: l'- O rrOOtO(OO (l)cf)(0cqO)tfO(o sl (oO)F.O)lsO)O) | cOCOOlOr@s@ |(\
Fni-f oc.i-$ -toc.iNoe.id- crt
(c) N t O) tO f O) S cA lo F- O) N (\l f lf)
F- O) AO Or 0O O r O \i- C! @ f.- O (9 f.- l{)
O r O) CD O) K) cO r lt- (9 o) o) O) C{ O) (9
OFQOCQIO Cq F*r(9r t$N F
CO C{C')(v) rF F C! $lr
)(E
z
.(!
.,O
o
,(O
E
,.(It
t
(O)
J
.o
@
O$(oCOC)r@N F-r0Or -CDO O) r
€(or"r _$s@t_ U)o)vo o{|f-_ F- rf)
O)l.-C{$}:O(Or f'*OC\(o | (O0Otf) | (\ | | K) |
FcoJ(o{N<cro Nu.rFJro dnico d o)(o(')cDcfr@|r)O f-*()00(D 0r00o) €o
\o{()^to-ot^v"\l trr^(Y)-\@" (o-a@^ \
(Orr0Orf,@(Or cO(OF(O (gOOl'- O
\f,oi)tfrCOl'- c|-)$ O(OFF- ls0Or N tOCDFcON O)r O)@O O@ (rl
O) O) lt- F
>.b '(t \ F:-:E
of )G
-c
@"O-ol^LO-qO-rr-' 0O-o)-ary'-O^${ry'o)^ | r$ | C) or),o (o rf co c{ (o r s o or - (\ @ (v)
l.- r lO tf) O, o) l'- N $ lO O) CD o) $ (o
l-€ F- F O O N e{ O) O s (O f*' 0O O r 0O
f.-
l\(O-.e0
.>tr
:J )(!
Ctc
r N O r O r N (Y) <t tO (o O r N O O r N O r N O r
O O s r S{ N C\ N cil N N t9 cq <f) \t lO tf,, rf) (O CO @ f'-
l'-g €'g
':9 -c
(O
o
c
<0)
-rq n :)
U)
i(!
J N
E
":q
l<
o)
-(O
o.-c trJ
}P
o)P
cv .O n<O
o
o-N (5X
^3 ^d':d
*<D ff "O €
-c e€Q-c (o
G $.ai aatr rr
.G .($."H
f:lx _c-cr cco
' O
ll'd
t:N-@@o) rrr
(o o
:g' o)
c
(!
o T'
o
-c ((!.
,(o$'g
E,6-c
:UJ'of
zz7
oois
Zz =
*0) <0) o
-c -c r(!'
##f
E-E- C
-c ^c b'
OOJ (oFcd
tl
oa 9SF+
tr
.oi5g_:<
E to
Cev
:q t \(o
EP;
€ o-,b' '9
t : :OE ^5
:6 d'a :; # F'8
? s.5' s: 3,'e
;H 'Y .= o ^E.,6 o F
-c * or Pr.> 5 o '9.6.
EF;58;rEe!i F*ii-b-^or-t'9cc
?;:,t f 3'!'.&5'9";.
F * r.:= -'F C c'F -C
-_c E ;:l E a c c E_ s o,
C o- X'C O-.-'- f -.- C
(g - X,,O.- c b.c c O.^.O
85Ef5oiFollt.OrNCe$tf)
(Of @OlrFrrFF
,g o
!,o
o.E'
\((!
o ,H
3cDo
It
IJ'GO
o-'flol;
;E.F e,
C?L
=-c- .(!
5cc.c
.co >X- x'x .(!c
^ I.,Q) .o
f;'c I .9
-c c'((! '(tr
E'sE A'$
-cI.oc F"oGc.t!"
FOre:
-!!,/Al
?xc';c(Uo(E
33Eo-3
-o.tciSro
o
(\
o
ot
=o
C.- ()
'= t! ! + c\
oFe
:6 Pcil,f :'g
A
.E= "o
=
o'> f
'-.(E
= t.fg =
mo = s
i
z
o
o
I
z
E
J
'6a
cF
ED "l.IJ
CV
'Eo
rf x
{.o
TE 6
ri8
Z-ct,
s d3
+ coo
ie:
si$
rO-i ^x
(,.6
zT
I.Osf
rinB
359
lY-'
j- 'ro
.n 'F $l
Z "?.
'8 6'P
Trang 8cONG TY cO PHAN GAcH MEN THANH THANH
Dia chi: KCN Bi6n Hoa 1, p An Binh, Tp Bi6n Hda, T E6ng Nai
Tel:0251 3836549 Fax:0251 3g3630s
DN - BAo cAo Lt/u cHUyEN T|EN TF - pprr
VO Thi Thu Thuy
86o c5o tdri chinh
M6u s6
qUy g NAM 2o2o
ndm 2020
Ngwoi l{p
14'n
I ft1.i' '
-Nguydn Xudn
K6 to6n trwcrng
\t)
V'*t- t
MA
chi ti6u
l Lwu chuy6n ti6n tip hom
1 Ti6n thu tLr ban hdng, cung c6[ O;cn vu v€r doanh thu k
lr? cho nguoi cung'cAp hans h6a va dich vqr
r len cnr tra cho nguoi lao dOng
4 Ti6n l6i vav d6 trd
5 Tlue thu nhQp doanh nghi€p d6 nQp
6 Tien thu kh6c tu hoat dOng kinh doanh
1 llgr thu hoi cho vay, b6n tai cai c0ng cu nq cOa Oo,n ui
5.Ti6n chi ddu tu gop v6n vdo don vi kiec
6.Tien thu hOi dAu tu g6p v6n vdo don vi kh6c
7.Ti6n thu l5i cho vay, c6 tuc vd loi nhu0n duoc chia
7 Ti6n chi khac cho hoqt dOng kinh doanh
Lwu chuytin tidn thuin tw hogt dQng kinh doanh
It Luu chuyiSn ti6n tu hoqt dgng AAu tu
1.Tien chi d6 mua sdm, x6y dqrng TSCE vd c6c tdri sdn d
2 Ti6n thu tu thanh tf, nnuqng ban TSCD vd cdc tai sdn
3.Ti6n chi cho vay, mua cdc cOng cu no cOa don vi kh6c
Lwu chuyiin ti6n thuAn tr} hogt dQng d6u tw
llt, Luu chuy6n tien tu hoqt clQng tii chinh
1 Ti6n thu tu phat hanh c6 pni6u, nnan v6n gop c0a ch0
2.Tien chi trd v6n gop cho c6c ch0 sd hiru, mua tai c6 ph
3.Ti6n thu tu di vay
4 Ti0n chi trd no g6c vay
5.Ti6n chi trd no thue tdri chinh
C6 t*c, toi nhu0n d6 tr6 cho chir sd huu
Tidn vi tucyng duong ti6n cuOi ki' (20 J SO*eO*et
Lwu chuy6n tien thuin tu hoqt ct6ng tiichinh
Luu chuy6n tidn thuin trong k!,(S0: 20+30+40)
Ti6n va tuong durong tien dAu ky
Anh hudng c0a thay d6i ty gia h6i doei quy d6i ngoqi tQ
01
02 03 04 05 UO 07 20
21
22 23 24 25 27 30
3'l JZ 34 36 40 50 OU 6'1 70
226,741,492,507 (172,1s0,777 ,256)
(36,690, 191,478)
(1 ,510,086,102) 100,005,564,421 (115,471,383,052)
924,619,040
233,140,759
952,322,577
(8,910,792,000) (8,910,792,000) (7,033,950,393) 19,159,199,617 (3e,555,1Bl ) 12,094,793,053
719,181 ,818
250,937,680,006
(238,31 1,551,214) (40,758,610,704) (440,563,852) (2,625,154,686) 287,333,419,441 (262,018,636,452)
(5,993,417,46U
(8,522,217,216) 355,090,909
7,947,328,531 539,358,800
219,561,024
52,593,249,749 (49,353,324,995)
(8,910,792,000) (5,670,967,246) (11,334,723,6931 20,474,544,467 7,097,457 9,146,919,241
cd Pg,lll
c{cH IvIqN
Trang 9THUYET MINH BAo cAo rRI cuillH
(Dugc cdp phep thirnh tgp vi hogt dQng t9i Vigt nam)
Egc di6m hoqt dQng cOa Doanh nghiQp
Tlaln l$p: .cong ty'c0 PHAN GACH MEN THANH THANH (ducri d6y gsi td ,,c6ns ty") duoc chuyAn dor tLr doanh nghiep nhd nuoc la COng ty GACH MEN THANT-I fnnNH tneo Ouy6ioinh s6
tzoolOo-PXD lg?v zltna1g 12 ndm 2003 cda BQ xay D\rng Cong ty c0 eHAN cAcH MEN THANH THANH
ry:_,L[?"-]:n!i6ng ty Vat liQu Xdy dr,rng s6 1, la dcvn vi hach toen kinh te oQc tqp, co tu ciich phap
llan 9:t dy qolg tv co PHAN GACti MEN THANH THANH duoc Sd Ke hoacn v€r D6u tu Tinh
uong Nai cdp Gi6ylhqlq nhfn ddng,kyi.kinh doanh Cong ty C6 phAn s6 +zogooo091, cAp t6n 6Au
ngdy 02 thdng 01 ndm20Q4 v€r thay d6i len thu muoi mqt ng'ey 01 th6ng 07 nrim ZOZO
Hinh thuc so h0u v6n: v6n c6 ph6n
V6n di6u le cia C6ng ty: 59 923 480 000 dOng
1 Ong NGUYEN XUAN THANG
2 Ong TRAN HUNG LUONG
3 Ong vO vAN TUNG
4 Bd V0 THI THU THUY
5 Ong CAO TRU0NG THU
'1 Ong DAO QUANG SON
2 Ong LE NGUYEN OUoC TRUNG
3 Ong NGUYEN THL|A V0
Ban Gi6m di5c
1 Ong TRAN HUNG LUONG
2 Ong LE XUAN THAI
Thdnh vi€n
Thanh vi6n
Thdnh vien Thiinh vi€n
Trudng ban
Thdnh vi6n Thiinh vi6n
T6ng Gi6m d6c Pho T6ng Giam d6c
Tru so chinh crla C6ng ty dat tai : Duong s6 t, KCtt Bi6n Hod i, phuong An Binh, Tp Bi6n Hoa, Tinh
Dong Nai
3 Linh vr,rc krnh doanh Theo giriy phep ddu tu hien hdnh, llnh vLlc hoqt dOng cria Cong ty g6m :
Sdn xuAt cdc loai vOt li6u x6y dgrng;
Xay tdp c6ng nghigp
Bdn bu6n VLXD cdc loai, bdn buOn v6t tu vd xu6t nhap khdu v4t ti6u xAy dqeng;
o E6u tu vd kinh doanh dia 6c, co sd ha tAng;
r Tu v6n, chuy6n giao c6ng ngh6 sdn xu6t vat li6u x6y oqrng;
Khar th6c va cne Oi6n kho6ng sdn;
r Kinh doanh v6n tdi vii dich vU du lich;
Trung
Trang 10CONG TY CO PHAN GACH MEN THANH THANH
(Duqc cdp ph6p thdnh lQp vdr hoqt dQng tqi ViQt nam)
trjtu oQ_QllLlll €n 2929
Ni6n dQ k6 toin, don vj ti6n tQ srl dr,rng trong k6 to6n
Ni6n d0 k6 toan cOa C6ng ty bat dAu vdo 01/01 va kdt th0c vao ngay 31 th6ng 12 hang ndm
2 Don vi ti€n t€ s0 dqng trong ke todn
Cac brio cdro tdri chinh dugc th6 hiQn bdng D6ng Vi6t nam ("VND")
lll Chu6n mqrc vi cn6 Ag tO toen 6p dr,rng
C6ng ty ap dqng theo H0 th6ng Che d0 k0 to6n doanh nghiQp ViOt Nam ban hdnh theo thOng tu s6
86o cdo tai chinh cia C0ng ty dugc trinh bay theo nguy6n tdc.gid g6c vdr phu hqp voi c5c chuSn
muc ChO d0 ke toen Vi0t nam vd c6c quy dinh hiOn hdnh khac vO k6 toan tai Viet Nam
Hinh thuc k6 toan drp dung Nhat ky cnung
lV C6c chinh s6ch kii toin 6p dgng
1 Nguyen tdc x6c dinh cac khoin ti6n vA tuong duong ti6n.
Nguydn tdc xdc dinh cdrc khodn tuong ducrng ti6n bao g6m tiOn m{t tai quy, tidn gt}i ngdn hdrng vd c6c khodn dAu tu ngan han khdc co thoi han ddro han g6c khOng qu6 ba th6ng
2 Nguyen tac Ahi nhAn hdng t6n kho
Nguy6n tic danh gr€r hang t6n kho : theo gia g6c.
Gi6 v6n cOa hdrng ton kho duqc tinh theo phuong phep binh qudn gia quy6n
Phuong ph6p hach toiin hdng tOn kho ldr phuong phap k6 khai thuong xuyOn.
Phuo'ng phap lQp dLl phong gidm gi6 hdng t6n kho: Du phong gidm gia hdng tOn kho duqc lQp cho
phAn gi6 tri du ki6n btt6n th6t do c6c khodn suy gidm trong gid tri co th6 xAy ra O6i vOi vOt tu, thdnh phdm, hdng hoa tOn kho thuQc quydn sd hiru c0a Doanh nghiOp dWa trOn bdng churng hqp t! vO sw
suy gidm gia tri vdo thcri di6m l6p bdng cAn d6i ke to6n 56 tang ho{c gi6m gia l'rdng ton kho duqc k6t chuy6n vao gra v6n hdng bdn trong ky.
3 Nguy6n tdc ghi nh0n vdr khSu hao tiri sdn c6 Oinn
duoc khAu hao theo phuong phdp duong thang, xAc dinh tr6n co sd thoi gian huu dung uoc tinh c0a
nhom tdi sdn nhu,sau :
M6y moc thi6t bi
Phuong ti6n van tdi
Thi6t bi vdn phong
PhAn mem fe tobn
Nguy6n tdc ghi nh6n c6c khodn d6u tu tdi chinh
05-30 ndm 5-10 nim
07-14 ndm
03-06 ndm
03 ndm
Trung