2021 07 21 (1) CONG TY C6 PHAN NIIItT DIN QUANG NINE 33, Khu 5, Plurang Hi Khgnh, Thin!) phi Ho Long, Quang Ninh Mu s6 BOla DN (Ban himh theo Thong bird 200/2014/71 BTC ngay 22/12/2014 caa 80 Tai chin[.]
Trang 1CONG TY C6 PHAN NIIItT DIN QUANG NINE
33, Khu 5, Plurang Hi Khgnh, Thin!) phi Ho Long, Quang Ninh
Mu s6 BOla-DN
(Ban himh theo Thong bird 200/2014/71-BTC ngay 22/12/2014 caa 80 Tai chinh)
(Dong day da) Quy 2 Om 2021
Don vi tinh: VND
110
111 V1.1
4.073.193332.090 4.269312.590.975 31.936.611382 836.398.002.967 31.936.611.382 36.398.002.967
L Tian vi cat khoin twang duangrirr o
I Tien
501.500.000.000
666.927
Trang 2-71
6.-17'hai thu dai hon khic
f
II TM sin co dlith
I Tai sin of) dinh hat hinh
6.241.990.553 (5.655.097.809)
1.673.847.504
263
268
270
4 Tai san dai han khac
—
1
Trang 34 Phil tra ngtrEri lao Hang
5 Chi phi phai tra ngin han
7 Phai tra theo tien de ke hooch hop ding xay chmg 317
AN
au?'
Trang 4Npari 16p bleu
(10i, hp ten)
Trang 5CoNG TY CO PHAN NHIET DIEN QUANG NINH
T6 33, Khu 5, Phirtrng HI IChAnh, ThAnh phil Ho Long, QuAng Ninh
3 Doanh thu than vA bin hang via cung cip dich vg (10 = 01 -02) 10 2.471.575.004.601 2.359.293.536.794 4.264.906.408.972 4.995.143.963.610
5 LAO ntiOn g(ip an hang vi cung cap clIch vg (20 = 10- 11) 20 258.179.527.531 59.465.914.972 439.008.434.497 221:45-5.423.097
10 Ltd nhuAn than tir hoot (16ng kink doanh (30 =20 + (21 -22)- 30 203.999.967.110 28.904.886.503 328.629.116.584 24.182.102.609
(25 + 26))
11 Thu nhAp khAc 31 V11.6 801.133.174 602.541.674 1.159.719.481 1.033.322.529
12 Chi phi kink 32 VII.7 1.554.901.969 1.829.163.494 3.088.673.229 3.5701242-.351
13 Lqi nhuAn khac (40 = 31 -32) 40 (753.768.795) (1.226.621.820) (1.928.953.748) (2.536.919.822)
14 Tang lqi nhuljn ki ban truth thud (SO = 30 + 40) 50 203.246.198.315 27.678.264.683 326.700.162.836 216-15.182.787
15 Chi phi thud TNDN hifn Minh 51 VII.10 10.176.638.981 1.104.182.489 16.351.077.207 1.104.182.489
16 Chi phi thud TNDN hoAn Ii 52
Trang 6Ngtriri IEp bleu
fi-.91edirtiza owthi
Trang 7CONG TY CO PHAN NHIST DIN QUANG NINa
T6 33, Khu 5, Pherng Ha Khinh, Thenh ph6 Ilo Long, Qua ng Ninh
Min so B03-DN
(Ban hanh thea Thong Iv se 200/2014/77-BTC ngay 22/12/2014 dm B0 The chinh)
BAO CAO LIM CHUYEN TIEN Tt
(Theo phumig phip gain tip) Qu9 2 nam 2021
Lay ke tir din nim den Quy nay nam trut
I Lou chuyin tin a hoot d§ng kinh doanh
01
DiL chinh cho cac khoin
- UI, 16 chinh lech tY gia h6i doai do dinh gia1ai cic khoan mac lien te
05
(8.281.404.916) 11.354.937.707
i nr.di
1 1
\
2 Tien thu a thanh ly, Smog bin TSCD vit cac tai sin dai hon khan 22
ID Ltru chuyin tiEn I* hoot d(ing thi chInh
1 Tien thu tfr ph& Minn c6 phieu, nhen v6n gap mkt din so hau 31
Trang 860
61
70 VI '
Tin vi twang throng tin ciarkk (70=50+60+61)
Tin vti twang throng tiin din kJ,
huUngcUathaydi t gia hoi doai quy dei ngoai
Tien chi tra vOn g6p cho cac chn so hftu, mua li c6 phieu cern doanh 32
nghiep dA phat himh
Co tire, len nhuan dA tra cho char sei heti 36 1
(43.100.400)
(953.135.419.421) (947.714.857.922) Liru chuyin din thorn- trong (50=20+30+40) 50 (804.461391.585) (292.913.192.475)
621.105.970.660
328.192.778.185 (953.092.319.021) (947.714.857.922)
Nguiri 10p bib
(Kg hp ten)
rubill'efLumer
Trang 9CoNG TY C6 PHAN NHItT DltN QUANG NINII
16 33, Khu 5, Pinning HA Khanh, Thinh ph ip Ha Long, Quang Ninh
I Dc diem hold deng ciia doanh nide!)
Hinh thfrc so hen vim
Vim c6 phan
Linh mrc Idnh doanh
Diu tu xay dung, quart ly van hanh Nha may Nhiet din Quang Ninh va ban dien
Nginh nghe kinh doctrilf
Hoot dOng chinh cfm ang ty la san St va kinh doanh diet] Cong ty thoc hien auk 19 va van bath Nile may Nhiet dien Quang Ninh v6i
04 to may c6 bang o5ng suat la 1.200MW
Chu ky san fruit, kinh doanh thong thutmg
Chu kt san agt, kinh doanh thong thutmg cna C8ng ty threw thoc hien trong then gian khOng qui 12 thang
Dan diem hos dOng cüa doanh nghiep trong Miro tai chinh c6 anh huong den Bao cao tai chfnh
Cau trk doanh nghiep
- Danh skh con ty con;
- Danh sach ck c8ng ty lien doanh, lien ket;
- Danh sach cac don vi troc thuOc kheng c6 tit each phap nhan hach loan pha thkc
Tuyen be ve khe nang so sanh thong tin in tren Bao cao tai chinh (c6 so sfinh ducm hay '<hong, nett khOng so sanh &roc phiti neu rd ly do nhu vi sao chuyen dei hinh fink ser halt, chia tách, sap nhap, neu dO dal ve ky so sanh )
II Kt ke toan, darn vi tien t sfr dyng trong ke tomn
Ky ki Man nam (bat din ta ngay 01/01 kit thk vao ngay 31/12)
Don vi tien t sO clang trong Ice Man Tnrtmg hop c6 su thay del don vi nen te ke toin so voi narn truck, giai trinh n5 ly do va anh huerng cem so thay
Bac cao tai chfnh dirge tririli bay bang Deng Via Nam (VND)
HI Chain mon va Cite de Ice than áp dyng
I Chi dO IcE toan áp dung
Ciing ty áp dyng can Chitin mut Ke toan, Che dO Ka toim doanh nghiep Via Nam throe ban hanh theo Thong tu se 200/2014/TT-BTC ngay 22 thing 12 narn 2014 va cac thOng tu huerng din that hien chain moc Ice toan dm BO TM chinh tong viec lap va trinh bay bao cao tai chinh
2 Tuyen bti ye viec tuan thit Chu& mac ke man va Che dO Ice toan
Ban Ten giant Mc dam bao da tub tha yeu cu vim citc Chuan moc ke toin, Che dO Kt Man doanh nghiep Viet Nam dirge ban bath theo ThOng tu s.S 200/2014/TT-BTC ngity 22 Mang 12 nam 2014 ding nhtr cat thong tu hutng den [hoc hien chutm mire ke Man cim BO TM chlnh bong viec 1p bao cao tai chinh
IV Cie chfnh sick ke Man ap dyng (trong trueng hqp doanh nghiep boat tang lien tyc)
1 Nguyen tic chuyen ded Bito cao tai chinh lap bang ngoai te sang Deng Via Nam (TnrOng hop deng tien ghi so ke toan khac vai Deng Viet Nam); Anh htterng (neu c6) do viec chuyen dti Bao cao tM chinh tfr clang ngoai te sang Deng Viet Nam
Trang 102 Cie ty gid hei dodi Op dung trong Ice tofin: VND/USD
3 Nguyen tic Lk djnh lai suit thvc te (lai suit bleu lye) clang de chi& khit &mg ten
4 Nguyen tic ghi nhan cac khoan ten va cac khoin twang dung tien
Tien va tucmg throng lien bao gem lien mat tai guy, can khoan tien giri Meng ky ban, cac khoan S tu ngin han cd Icy Ilan tit 3 [hang tit
xueng, c6 Icha ming thanh khoan cao, de clang chuyen den thenh lien va it c6 rui ro lien quan den viec bien deng gia tai Cac khoan ten va
Mang throng tie'n dime ghi nick theo dung Chu& mvc Ice toan va che de Ice man Via Nam
5 Nguyen tic ke Man cac khoan diu tu tai chInh
Chimg khoan kinh doanh;
Cie khoin din ti nun giir" den ngay dao han;
Cite khoan cho vay;
Diu ttr vao cong ty con; ding ty lien doanh, lien ket;
d) Du tu vao cong et' von dm don vj Ichac;
Cac phucmg phap ke tok doi vol c,ic giao filch khan lien quan den din tir tai chink
- Chlmg khoan kinh doanh: can khoan din ti chin khoan dirge xac djnh theo gia g6c ti-jr ck Ichoim giam gia chimg khoan kinh doanh
2-4
- Cfic khoan dEn tu nem gift din ngiy ciao
bao gem ck Ichkoam dAu ta ma Gang ty c6 9 dinh va kha nang gift din ngtty dap Mtn Cac
khaki diu tu nim gift den ngey dao han bao gem: cac khoan ten gai nail hang c6 ky han ten 3 thang veri mac dich thu lai hang kY
6 Nguyen tic ke tok nq phai thu
Nq phai thu dirge WM bay theo gia In ghi se In} di cac khoan (Iv phemg phai thu kh6 del Dv phing phai thu kh6 dal &Km Inch lap cho
nhung khoan ng phai thu do qua hart thanh toan tir Mu thang tat iOn, hoc ctic Ichoan nq phai thu ma ngtrbi nq kh6 c6 kha nang thanh Man
do bj thanh 19, pha sin hay cac 'chi khan Mang ttr
7 Nguyen tac ghi !than hang ten kho:
- Nguyen tic ghi nhan hang ten kho;
- Phmmg phap tinh gia trj hang ten kho;
- Phuang phap hach loan hang ten kho;
- Phtrang phap lap dtr phong giam gia hang ten kho
Hang ten kho duqc xac djnh tren ca set gia [hip han giara gid gee va gia trj thuin c6 the thvc hien dirge Gia gec hang ten kho bao gem chi
phi nguyen vat lieu MK tip, chi phi lao ging true hip va chi phi sitn xuAt chung (net' c6), de ci dupe hang ten kho 0 dia diem ve tang
thai hien tai
Gia g6c hang ten kho dirge zee djnh theo phtrang phdp binh quail gia quyen va hach loan theo phucmg phap ke Ichai thuang xuyen Gia ti]
amen co the thvc hien duqc dime xac djnh bang gia ban tree tin lair can chi phi utftc tinh de hoax) DAM san phim ding chi phi tier, thj,
ban hang va phfin phei phdt sixth
Dv phing giam gia hang ten kho cü Cong ty dime trich lap theo cac guy djnh hien hanh
8 Nguyen tic ghi nhan va cac khiu hao TSCD, TSCD thue tai chinh, bit deng san din hit:
TM san ce djnh ducm trInh bay theo nguyen giO tat di gia tri hao men lily Ice Tai &in c djnh dirge khau hao theo phtrang phap duting
thing dva tren thbi gian hot dung u6c tinh
9 Nguyen tic ke loan dm hap ding hqp tOe kinh doanh
10 Nguyen tic Ice man thue TNDN hot lai
11 Nguyen tic ke loan chi phi tra truck
Cac khoan Ong cv dung cg xuet clang Ichang dit tieu chuin la TSCD &nye danh gia ci kha nang dem lai 19i ich kinh te tong tucmg lai vgi
thbi him sir dung ti-en 1 nam va chi phi sira them &Km phan be vao chi phi SXKD theo phucmg phap dutmg thing tong voting 2 Mint
12 Nguyen tic ke loan nq phiti tra
Ng phei Ira duce Midi bay theo gia tri ghi se, bao gem cat khoan phai tra nguM ban, chi phi phai tra va pha tO Ichk
13 Nguyen tic ghi nhan vay va nq phai tra thue MI chinh
14 Nguyen tic ghi nhan va von hia cfic khoan chi phi di vay
Trang 1115 Nguyen the ghi nhan chi phi phai tra
16 Nguyen the ve phtrang phip ghi nhan cat khan du phong phai ha
17 Nguyen the ghi nhan doanh thu clum [hue hien
18 Nguyen the ghi &Ian trai phieu chuyen di
19 Nguyen the ghi nhan yin chit se hffu:
- Nguyen the ghi nhan van gap cüa cha so hftu, than du von c6 phin, quyen chqn trai phieu chuyen dOi , von khac cüa chi) ser Virt
gdp cha ser hew (tax ghi nhan theo s6 von [hue th da gap ctia cac ca &Mg
- Nguyen tic ghi nhan chenh lech da.nh gia tai sin
- Nguyen the ghi nhan chenh lech 19 gia: chenh lech 19 gid hoi doai phat sixth do danh gia lai cdc khoan du nq gec ngoni te hoc phat sinh
do thuc hien thanh toan, ha ng gee vay dirge hach toan vao chi phi tong kjr
- Nguyen the ghi nhart lqi nhuan chin phan ph6i: Lqi nhuan sau thud TNDN dirge phtm plied cho the co deng sau lchi da trich lap eat quy theo Diu le C8ng ty cling nhu ck quy dinh eüa phap luat và da &Km Dai hOi deng c6 deng phe duyet
20 Nguyen the va phuang phap ghi nit doanh thu:
- Doanh thu ban hang;
- Doanh thu cung nip dich vv;
- Doanh thu boat den UI chinh;
- Doanh thu hop deng xay thing
- Thu nhap khaz
Cat khok doanh thu dirge ghi nhan kin deng thei th6a man ca narn dieu kien sau:
ang ty da chuyen giao phin len rai ro va 1M ihcs gin lien veri quyen se hem san phim hoc hang h6a cho ngtreri mua;
COng ty Ichang con nirn gift quyen quan ly hang h6a nh nguti ser hay hang h6a hoac quyen hem sok hang h6a;
Doanh thu dirge xac dinh tucrng dei chic chin;
ang ty sO thu dirge lqi ich kik tOtr giao dich ban hang;
Xac dinh duet chi phi lien quan den giao dich ban hang
21 Nguyen tic ke toin cite khan giant tnY doanh thu
22 Nguyen tic ke toan gitt yen hang ban
23 Nguyen the ke toan chi phi tai chfith
Chi phi di vay throe ghi nhan vao chi phi SXKD tong am kin phat sinh, tft khi dime vent hea theo quy clink caa Chu& mire ke Man Viet
Nam sS 16 "Chi phi di vay"
24 Nguyen the ke toan chi phi ban hang, chi phi quan lY doanh nghiep
25 Nguyen the va phucrng phip ghi nhan chi phi thue thu nhap doanh nghiep hi& hanh, chi phi thue thu nhap doanh nghiep hoan lai Viec ;the dinh thue thu nhap elk Ging ty can efr vim cat quy dinh hien hanh va thue
26 Cat nguyen tic va phvang phip ke Men khan
V Clic chfnh sach lit than áp dyng (trong trutng hqp doanh nghiep khang dip ung gia dinh hot deng lien tyc)
CO tai phin loai Si san dai han va nq phai tra dai han thanh ngin han kherng?
Nguyen the xitc dinh gia tri tong loai tai san va nq phai tre (theo gia tri thuin 05 the thtrc hien &tete, gia 14 co the thu Mi
, gia tri him 19,
gia tr1 hien Mi, gia hien hanh )
Trang 123 Nguyen tic xerly MI chinh dai vOi:
- Cac khoein do phong;
- Chenh lech ditnh gia lai tai sari va chenh lech 19 gia (cem dang phan anh tren Bang can di ke loan — nu c6)
VI Thing tin bli sung cho tic khoan tnyc trInh bay trong Bang can dal lee toll]
COng
DAu nam 31.936.611382 836398.002.967
Gil gac Dip plain Gil tri
11913 111 Gil OK Dg phang
Gil tri hup It
Cherng khoan kinh doanh
- Tang gia tri c6 phieu
- Tang gia tri trio phial'
- Cac Ichoan <Mu to khac
- IS do thay dai veri tftng lchoan
tufloai ca plan, trai phieu:
Gil gtc Gil tri ghi s6 Gil g6c
Gil tri ghi s6
c) Diu to g6p van van don vi khan (chi
net Ong khoan du tic theo 1914 van
nArn gift va 19 14 quyin hien quyet)
- Dau to vac) ming ty con
- Diu to vao cong ty lien doanh, lien
ket;
- Diu to van don vi khk;
Gil gee Dv phong Gil tr!
hop V, Gil gac Dit phong Gil tri luyp It
- Tom tit tinh hinh hog clang dm dc c8ng ty con, cong ty lien doanh, lien ket trong kY;
- Cac giao dich tong yau gitra doanh nghiep va c8ng ty con, lien doanh, lila kit trong kk
- Traimg hop kh6ng xec dinh throe gia tri hop 19 thi gill trinh 19 do
Trang 13Gil tri c6 the thu 1161 091 tuClig nq
Gil tri c6 the thu hEi 061 tir"ig "
3 Phil thu curt khich hang
a) Phai thu cUa khkh hang ngan ban
- Chi tiet cac khoin phai thu cUa khach hang chi& tir 10% tra len ten teng phai thu
khach hang
+ Cong ty mua bin din
- Cie khoan phai thu khach hang khac
b)Phai thu cUa khach hang dai han
- Chi till cac kholin phai thu cult khach hang chiem tit' 10% tra len tren tong phai thu
khach hang
- Cfic khoin phai thu 'chid hang Mk
c) Thai thu cIa khach himg la the ben lien quan
2.327.389.086.944 2.226.683.942.536 2.325.987.023.158 2.225.917.407.862
2.325.987.023.158 2.225.917.407.862 1.402.063.786 766.534.674
Diu ohm
Ngin hap
- Phil thu ye ce phen hok,
- EMI thu ye c6 tau và lqi nhuan duqc
chia;
- Thai thu ngtroi lao dOng;
- 1(9 citqc, ky quy;
- Cho mom;
- atc khoan chi h0;
- Phai thu khac
200.649.094.951
Dai Juin
- Phai thu ve co phan hoft
Phai thu ve co the vA lqi nhuart ducte
chia
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Cho Fawn;
- Cac khoin chi h0;
Phai thu khan
Ulu nam
Trang 14- Tong gia tri dc khoin phai thu, cho
vay qua thank toan hoac chua qua
han nhung kh6 c6 kha nang thu hen;
- Themg tin ve dc khoan tin phat,
phai thu ve iai tra cham phat sink tfr
dc khoin nq qua han nhtmg Ichang
dtrqc ghi nhan doanh thu;
- Kha nang thu hal nq phai thu qua han
- Gia tr1 hang ton kho ü dung, kern mat pham chat !Mang c6 kha nang tieu thy tai then diem cuoi k5r; Nguyen nhan va htu5mg xir 19 din yeti hang tan kho *rig dung, kam, mat pham chat;
- Gift tri hang tan kho dung de the chap, cam c6 ban dam dc khoin nq phai tra tai thei diem nu& Icy;
- L9 do clan den viec trfch lap them hoac hoen nhap dy phong giam gia hang tOn kho;
the thu hni
5.084.146.000 5.084.146.000
5.084.146.000
5.084.146.000 5.084.146.000 697.521.451 697.521.451 5.781.667.451
- Hang dang di tren &ding;
- Nguyen lieu, vat lieu;
- Cong cy, dling cu;
- Chi phi sin xuat Unit doanh de dang;
- Thanh pham;
- Hang h6a;
- Hang gni ban;
- Hang h6a kho bao thus