2021 07 20 (3) CONG TY CO PHAN NIS DI$N QUANG N1NH TO 33, IChu 5, Plurtmg Ila Khanh, Thanh phi Ha Long, Going Ninh Min s6 BOla DN (Ban ha nh So Thong az sd 200/2014/77 BTC nay 22/12/2014 cia B Tat chi[.]
Trang 1CONG TY CO PHAN NIS DI$N QUANG N1NH
TO 33, IChu 5, Plurtmg Ila Khanh, Thanh phi Ha Long, Going Ninh
Min s6 BOla-DN
(Ban ha nh So Thong az sd 200/2014/77-BTC nay 22/12/2014 cia B Tat chink)
BANG CAN DOI ICE TOAN GBUA MEN DO
(Dung 81y thl) QuSr 2 nrun 2021
Don vI tinh: VND
31.936.611.382 31.936.611.382
4.269.112.590.975 836.398.002.967 36.398.002.967
501.500.000.000
500.000.000.000
4 Phil thu thee lien do ke ho4ch bap clang key dyng 134
B TAI SAN DAI HAN
0.9.2342.19200300.100.1.1=MST:5700434869 Date: 2021.07.20 13:59:49 +07'00'
Trang 23 Vim Idnh death ir dcm vi trvc thuOc 213 I
IL Thi sin c6 dinh
1 TM sin of) dinh hilti hinh
1 Clu phi ski xuit, kin ' h doanh dor clang &than 241
ToisIG CONG TAI SAN (270= 100 + 200)
2.005.408.886.603
T
Trang 3Leip ngay ,t(Th thang natn,2.02,1
Gtim
Ke thin truinig
h9 Mn)
9.823.286.717.211 10.507.594.530.153
Ngir61 Itip bleu
(1q, hp Mn)
Trang 4CONG TY CO PHAN NWT DIP! QUANG NINII
T8 33, Khu 5, Phtrtmg Hi KhAnh, Thanh ph6 Ho Long, QuAng Ninh
1 Doanh thu biln hang vi cung clip djch vy 01 V11.1 2.471.575.004.601 2.359.293.536.794 4.264.906.408.972 4.995.143.963.610
4.995.143.963.610
3 Doanh thu than vi blin hang vk cung ap dich vy (10 = 01 -02) 10 2.471.575.004.601 2.359.293.536.794 4.264.906.408.972
5 Loi nhuan Op bin hang vi cung alp dich vo (20 = 10 - 11) 20 258.179.527.531 59.465.914.972 439.008.434.497 225.435.423.097
33.899.300.933 24.182.102.609
10 Loi nhuan than tfr hoot dung Idnh doanh (30 = 20 + (21 - 22) -
g5 + 26))
3.088.6.229 (1.928.953.748) 326.700.162.836 16.351.077.207
1.033.322.529
13 Lqi nhan kliac (40 = 31 -32) 40 (753.768.795) (1.226.621.820) (2.536.919.822)
14 Tang Iyi nth* Id thin try& thu e (50 = 30 + 40) 50 203.246.198.315 27.678.264.683 21.645.182.787
15 Chi phi thug TNDN hiUn Minh 51 V11.10 10.176.638.981 1.104 182 489 1.104.182.489
Trang 5Ngu?ri lap bleu
17 Loi nhuan sau thue thu nhap doanh nghiap (60 = 50- 51 - 52) 60 193.069.559.334 26374.082.194 310.349.085.629 20.541.000.298
Trang 6CoNG TY CO PHAN NIIItT DI$N QUANG
TA 33, Klux 5, Phterng Hi Khinh, Think phis Ha Long, QuAng Ninh
Mitt se B03-DN
(Ban ban)? iheo Thông/it scf 200/2014/77-BTC ngay 22/12/2014 du BO Tai chinh)
BAO CAD LUAU CHUYEN TIEN n
(Theo phumig ghat) gMn tip) Qu9 2 nam 2021
I Lau chuyin tien dr hoot dOng kinh doanh
Dieu chin h cho cic khoin
- Lai, 18 chenh lech tY gift hei doii do dimh gia loi cat Moan mnc ti re-iW 04
t -, G
H Lirechuyin tien tar hoot dung din tir
\Sa
2 Tien thu til thanh It, nhugng ban TSCD vi can tai sin dii hon khic 22
M Urn chnyin tiAn a hoot dOng tit challis
1 Tien thu It phit birth De phieu, nhan vem gep cim chit set btu 31
Trang 7Ti n vh ttrong dining lien din 14
Anh hufmg cüa flay Q61 tYr giá hell dogi quy 461 ngoui
836.398.002.967
61
ngriy At theing ninn al
G dic , IggajAM DOC
Xi tohn truirng
(Kg ho ten)
Tien chi tra von g6p cho cac chn set him, mua Ii c6 phitu cim doanh 32
nghiep da phat hanh
Tien chi tra nqicvay
5.1-qn chi tra ng thue tai chinh
6 ëithc, lgi nhuan di trt1 cho cba sir httu
Lim chuyen tin thuin ti.hoat dOng thi chinh
Trang 8COMO TV CO PHAN NillfT DISN QUING N1NH
TO 33, Khu 5, Phtrintg HA Khinh, Thinh phi Hy Long, Quang Ninh
I Dc diem boat clang ciia doanh nghiep
Minh thtic so him von
vOn cã phan
Unit vim kinh doanh
Dan Us xay dung, quan lY van hanh Nha may Nhiet dien Quang Ninh va ban dien
Nganh nghe kinh doanh
Hoat dOng chinh cUa C8ng ty la san xuAt va kinh doanh then C8ng ty thgc hien quart 19 vi van hanh Nha may Nhiet then Quang Ninh v6i
04 to may CO tong c8ng suet la 1.200MW
Chu ky sin xuat, kinh doanh thong thuang
Chu ky san xuAt, kinh doanh theng thubng cUa ang ty duqc [hue hien trong thbi gian kheng qua 12 thang
Dc diem hoot dOng cOa doanh nghiep trong nam tai chinh CO inh hurling den Bao cao tai chinh
du trk doanh nghiep
- Danh sach cemg ty con;
- Danh sach cac Gang ty lien doanh, lien ket;
- Danh sach ck don vi true thuOc khOng CO tu each phap nhan hach toan phu thu0c
Tuyen be ve khe nang so sanh th6ng tin in tren Rao cao tai chinh (c6 so sanh duqc hay kW:mg, nen Icheng so sanh dirge phai neu re 19 do nhu vi sac chuyin del hinh Mire so lion, chia Lich, sap nhap, neu de dai va ky so sanh )
a ick Id toan, dun vi tan tisi (long trong k tom
Ky ke tok Mm (bit din to new 01/01 ket thtc vao ngay 31/12)
Don vi tien te sir dung trong ke man Trubng hop co thay del don vi tien te icE man so veri nam track, giai trinh re It do vá knit throng cim su thay QM
Bao cao tai chInh dark trInh bay bang Deng Viet Nam (VND)
HI Chain mtrc vi Chi de kg thin áp dyng
Che de Ice toan áp dyng
Cong ty áp dung cfic Chuin nave ICE tok, Che do ICE toast doanh nghiep Viet Nam duqc ban hanh thee Thong tu sO 200/2014/TT-BTC ngay 22 Mang 12 nam 2014 va ck thong tu huerng din Mire hien chuin muc ke Man dm BO Tai chinh trong viec iap vi trinh bay bac) do tai chfrih
2 Tuyen be ve viec man tho Chuin owe ke Man va CM de ke toan
Ban Ting giam dee dim bao da than tha yeu cau cia ck Chu& I mix ke toan, CM dO ICE tofu] doanh nghiep Viet Nam duce ban Minh thee
Meng tir 56 200/2014/1T-13TC nay 22 thang 12 am 2014 ceng nhu can thong tu huong din thuc hien chuin muc Ice total dm BO TM
chinh trong viec 1p bao cao Lai chinh
IV Cfic chinh sack ke loin 1p dyng (trong truirng hop doanh nghiep boat dOng lien tyc)
1 Nguyen tic chuyeri dei Bao cao Ui chinh lap beng ngoai te sang DEng Viet Nam (Twang hop deng tien ghi s4 ke tam khic vai DEng Viet Nam); Anh hubng (neu co) do viec chuyen doi Sao cao tai chinh ifs dOng ngoai te sang DEng Viet Nam
Trang 92 Cac loai t9 gia heti doai áp dung trong ke VND/USD
3 Nguyen tic xac dinh Jai suit thvc th (ai suit lieu Itm) clang dt chiet khan dOng tien
4 Nguyen the ghi nhin the khoan tien va the khan twang throng ti'en
Tien va tucmg throng tien bao gem tilt ma tai quY", cac khoan tien gfri khOng Icy hart, cac Ichoin Mutt ngin han c6 kY hart tt 3 Mang tra xutng, co kha nãngthanh khoan cao, d clang chuyen d'ei thanh tien va it c6 nil ro lien quan den viec hien dOng gia tri Cac }chain tan va twang throng tien ducm gin nhen theo ding Chan mac Ith man va cult de ke toan Viet Nam
5 Nguyen tic ke toan thc khoan Mu ttr tai chinh
Chang khoin kinh doanh;
Can khottn Mu ttr nim gift: den ngay dao han;
Can khoan cho vay;
eta Ur via ping ty con; cong ty lien doanh, lien ket;
d) Diu ttr vao Ong co von cia don vi Ichic;
CAc phtrcmg phap Ice toin den vai cac giao did h kilt lien quan den du tit tai chink
- Chfmg khoan kinh doanh: the khoan Mu hr chimg !chain dirge xfic dinh theo gia g6c frit the khaki giam gia chfrng khoan kinh doanh
- Cie khaki du hr nim gift den ngity dio ban: bao gam cac Ichkoam Mu tu ma Ceng ty c6 9 /filth vã kha nang gift den ngay dao ban Cac khaki du lit nim gift den ngay data ban bao gam: the khaki tien gfri ngin hang cto ky hart tren 3 thing vai mac dich thu lai hang ky
6 Nguyen tic ke loan ng phai thu
Ng
phai thu duce trinh bay theo gift tri ghi sa trft di cac khoan dv phOng phai thu khes 06i Dv pheng phai thu kh6 dei dirge trick lip cho nhitng khoan nq phdi thu da qua han thanh toan tt ski Mang tra len, hoc the khoan nq phai thu ma ngtrai
nq kh6 c6 kha nang thanh toan
do bi thanh 19, phi sin hay cac kh6 khan worm tv
7 Nguyen the ghi nhan hang ton kho:
- Nguyen the ghi nhin hang tan kho;
- Phvang phip tinh gift tri hang tan kho;
- Phtnmg phap hach toim hang tan kho;
- Phtrong phap 1p dg ph6ng giam gia hang tan kho
Hang tan kho dtrot xac djnh ten ca so gia thap hart gifra gia g6c va gia U thuin c6 the thvc hien &um GM g6c hang tan kho bao gam chi phi nguyen vet lieu trac hip, chi phi lao deng trvc nap vit chi phi san xuAt chung (neu co), at c6 duim hang tan kho a dia diem vit trang thai hien tai
GM gee hang ton kho dime xac dinh theo phtrang phap binh quin gia quyen va hach loan theo phuong phap Ice Thai thuang xuyen GM trj thuin co the thvc hien dime dirge Lie dinh bing gia ban %Mc tinh Iris cac chi phi vac tinh at hoan [Minh sin phim ding chi phi hip thi, ban hang va phan phei phat sink
Dv phang gihm gia hang thn kho mia Gong ty ducm trich lap theo the quy QUM hien hanh
8 Nguyen tic ghi nhin va cac khiu hao TSCD, TSCD thue tai chinh, bit dOng scin Mu ttr:
Tai san co dinh &cc trinh bay theo nguyen gid tnt di gift tri hao mon My ke Tai sin c6 dinh dime khAu hao theo phucmg ph
ip dutmg thing dva ten thin gian hfru clang u6c tinh
9 Nguyen tic ke tam the hqp ding hem the kinh donna
10 Nguyen tic ke than thue TNDN Man lai
11 Nguyen tic ke loan chi phi tra tram
Cftc khaki ceing cv clang ca xuit clang Thing dA tieu chart IA TSCD Mtge daub gia co kha nang dem Ini Igi fch kinh II trong twang lai vOi thbi han sit clang tren 1 nam va chi phi sta chaa ducm phan be via chi phi SXKD theo phuang phip throng thing trong yang 2 nam
12 Nguyen tic Ice toan nq phai tra
Nq phai tra ducm trinh bay theo gia tri ghi sa, bao gam cac khaki phai tra nguai ban, chi phi phai Ira va phi tra khac
13 Nguyen tic ghi nhin vay va nq phai fta thue It chinh
14 Nguyen tic ghi nhin va van Ma cac khaki chi phi di vay
Trang 1015 Nguyen tic ghi nhan chi phi phai tra
16 Nguyen Mc ve phuang phap ghi nhan cac khoan du phOng phai Ira
17 Nguyen tic ghi nhan doanh thu chin thuc hien
18 Nguyen tic ghi nhan trai phieu chuyen ded
19 Nguyen tic ghi nhan von chit set ban:
- Nguyen tic ghi nhen vOn gap dm chit sO hat, Mktg du van co phial, quyin churl trai phieu chuyen dei, von khk eta chit se ham Van
gap chit set haw duqc ghi nhan theo sd vOn atilt tE da g6p ciia cac co &mg
- Nguyen tic ghi nhan chenh lech danh gia lai tai san
- Nguyen tic ghi nhan chenh lech t9 gia: chenh lech ty gia hii doei phat sinh do danh gid lai cac khoan du nci goc ngooi t hoc phat sinh
do thuc hen than)] tok, tra nq gee vay &rot hach Man vao chi phi trong k9
- Nguyen tic ghi nhan Igi nhutin chin phan phei: Lqi nhuan sau thue TNDN dirge phan phei cho ck c6 deng sau khi da trich lap ck quy theo Dieu le Coin ty cling nhu the quy djnh elm phap lust vii da dirge Dai hi ding ci thing phe duyet
20 Nguyen tic vii phtrang phap ghi nhan doanh thu:
- Doanh thu ban hang;
- Doanh thu cung cap dich vii;
- Doanh thu hog deng tai chInh;
- Doanh thu hem ding thy dung
- Thu nhk khk
Cac khoan doanh thu dime ghi nhn khi deng thed theta man ca nam dieu kien sau:
(I) C8ng ty da chuyen giao phin lon rai ro vii lqi ihcs gin 16 ven quyen so frau sin phial hok hang hea cho nguti mua;
C8ng ty Ichang con n6 gift quyen quart 19 hang h6a nhu nguoi ser bay hang h6a hok quyen kiem sok hang h6a;
Doanh thu throe zac dinh tuong dal chic chin;
Cong ty sê thu dime lqi tch Una te flY giao dich ban hang;
Xac dinh dirge chi phi lien quan den giao dich ban hang
21 Nguyen tic ke loan cat Ichoin giarn trfr doanh thu
22 Nguyen tic Ice toan gia vOn hang ban
23 Nguyen tic Ice Man chi phi tai chinh
Chi phi di vay duce ghi nhan vao chi phi SX1CD trong nam khi phit sinh, tit khi dirge von hea theo quy dinh ct Chitin muc ke toan Viet
Nam set 16 "Chi phi di vay"
24 Nguyen tic ice tok chi phi ban hang, chi phi quan 19 doanh nghiep
25 Nguyen tic vi phucmg phap ghi rihk chi phi thue thu %that) doanh nghiep hien hanh, chi phi thue thu nhap doanh nghiep hoan lai Vied the dinit lime thu nhk cOn Gong ty can dr vac) cac quy dinh hien hanh vi thue
26 Ck nguyen Mc vii pluming phap Ice Man khk
V Cak chinh sich ke teen Op dong (trong trinlyng hçp doanh nghi§p khang dap Ong girl dlnh hot d§ng lien toe)
Co tai phan loai tai san dai han vii net phai tra diii han thkh ngin hart killing?
Nguyen Mc the dinh gia tri timg loai tai sin vii nq
phai tra (theo gia trj thuin c6 the thuc hien dime, gia trj c6 the thu hbi, gia tr.' hop 19, gia trj hien tai, gia hien hank )
Trang 1120.290.948 31.916.320.434
cu6i kt
(Don vi tinh: VND)
21.135.025 36.376.867.942 800.000.000.000
31.936.611382 836398.002.967
Diu nlm
1 Tien
- Tien mat
- Tian gin ngan hang kheingIcY han
- Tien va Wong dining den
- Tien dang chuyen
ajng
2 Cfic kholn din tir tai chinh
3 Nguyen the xir l tai chink] dad van:
- Can khoan du pheng;
- Chenh lech danh gia lai tai san va chenh loch t gia (con clang phan inh tren Bang can dal ke toan — nen c6)
VI Thong tin ha sung cho dc kholn mac trinh hay trong Bang can del ke loan
hyp
Chting Moan kinh doanh
- Tang gia tri c6 phieu
- Tang gia tri trai phieu
- CIc khoan dAu tu ;chic
- LY do thay dai vent tang kiwi!) du
nilloai c6 phieu, trai
- Cie khoan din tu khac
1.080.000.000.000 1.080.000.000.000
500.000.000.000 500.000.000.000
Diu Us g6p von van don vi khac (chi
titt tirng khoin diu tu theo 19 le v6n
nim gift va 19 le quyen Neu quyet)
- DAu ttr vac, cong ty con
- Diu tu veto cOng ty lien doanh, hen
ket;
- Dalt tu van don vi khac;
Gil g6c Dip phong Gil tri
- Tom tht tinh hinh hoot Ong caa can ding ty con, cong ty 11th doanh, lien kit trong kr
- Cat giao dich trong yen gift doanh nghiep va cemg ty con, lien doanh, lien ket hung kjr
- Tnnang hop khing xac dinh duet gia tri hop 19 thi giiti trinh 19 do
Trang 12cut i Diu Wan]
Gil trj to thi
Dii twin nq thu hit
Giltric6the s
Doi tuvng nq
thu
3 Phil thu cda Mich hang
Phai thu cla khach hang non han
- Chi titt cat Ichoan phai thu cim khach hang chiem tit 10% tra len tren 16ng phai thu
khach hang
+ COng ty mua ban dien
- Can Ichoim phai thu khach hang khac
Phil thu cUa khach hang dai han
- Chi net cac khoan phai thu elm Ichach hang chidm td 10% trer len ten thng phai thu
khach hang
- Cac khoan obit thu khach hang khk
Phai thu elm Ichach hang la cac ben lien quan
2.327.389.086.944 2.325.987.023.158
2.325.987.023.158 1.402.063.786
2.226.683.942.536 2.225.917.407.862
2.225.917.407.862 766.534.674
Ngin han
- Thai thu A c6 phAn hok
- Phil thu ye cetUe vA lqi nhuan ductc
chia;
- Phai thu ngtthi lao dOng;
- KY CUM kY qu9;
- Cho muqn;
- Cac khoan chi ho;
- Phil thu khac
XMl han
- Phai thu A c6 pit hoa
- Phai thu ye c6 tUe va lqi nhuan duqc
Trang 13- TOng gia tri dc khok phai thu, cho
vay qua han thanh tok hoc chua qua
han nhtmg kh6 c6 kha nang thu bAi;
- ThOng tin ve dc khoan nen phat,
phai thu ve Mi tra chant phat sinh tit
ck khoan no qua ban nhtmg kh8ng
duqc ghi nhen doanh thu;
- Kba nang thu hei nq phai thu qua ham
Ceng
Diu Mint
- Hang dang di tren dutrag;
-Hang giti ban;
- Hang hea kho bao thue
- Gil tri hang t6n kho fr dcmg, kern mit phim chit kheng c6 kha Ong tieu thy tai Mai diem cued Icy; Nguyen nhan va htreng xir 19
dOi v6i hang t6n kho Cmg dimg, ken; mat pliant chit;
- Gil tri hang ten kho clang de the chip, cAm c6 bao dam dc khoan no phai tra tai thtri diem cu6i kY;
- LS, do din den viec filch lap them hok hoan nhap du phOng giam gia hang din kho;
Diu nam
Chi phi sin xuit, kinh doanh do
dang dai han
the thu Mi Gil g6c the thu hOi Gil tri có
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
Trang 149 Tang, Om tai sun a 01nh Mtn hinh:
Fling flan van tii, truyin an
ThiEt bj dyng cy quilt ly
Cay lau sac vat cho sun pham
TSCD hfru birth
Nan* gii TSCD
21.177.662.875.377 803.903.268 803.903.268
- Chuyen sang bat clang sun Mu tr
- Thanh 19, nhugng ban
- Chuyin sang bdt dOng son Mu tu
- Thanh 1Y, nhugng ban
- Gam Ichic
12.523.033.599.953
6.160.168.133.191 5.669.555.699.461
Gil trj con lyi
- GM tri con loi au& nam cue TSCD hieu lank do ding del fa chip, aim co dam bcio ccic khoan vay;
- Nguyen gm TSCD de kha`u hao hit nIumgv an can see dung tql ngay 30/6/2021 la: 1.990.219.198.365 VND
- Nguyen gid TSCD cucli Mm chat/wish ly;
- Clic cam kit vi viec mua, Mn TSCD hThi hinh ad Rid tri Mn irons twang tat;
- Cdc thay dei kluic vi TSCD hint: