Theo d6, cic nghiep w thanlto6n c6c kloen m\rc ti€n te c6 g6c ngo?i tC dugc chuy6n d6i sang dajng Vigt Nam theo b gid thuc td t4i thd di6m phdt sinh cta NgAn hangThuong mpinoi C6ng ty c6
Trang 1CONG TY co PHAN DU LICH
DICH\'[THQIAN
B6o c6o tii chinh
Cho ky k6 toin 6 thing tliu nim 2013
Trang 2coNG TY c0 rII{x DU LlcH - DICH vv HoJ AN
i 0 Tretr Hmg Dao, Thanh phb Hoi A]1, Tinl Qu6ng Nam
BAo c4o rAr cdi^'Il
tho ]q Ke raan a rnang aau nam zu t r
86o c6o cria Ban T6ng Gi6m ddc 1 - 3 Beo ceo k6t qua c6ng t6c sodt x& b6o ceo tai chinh 4 Crc 860 c6o tai rhiDh
Baog can d5i kd to6.n 5 - 6 B60 cdo k€r quA kin-h doanh 1
r 86o cio luu chuyAa tido tQ 8 Thuyet rdnl Bdo ceo tei chini 9 - 28
Trang 3coNG TY c0 ?EAN DU LICH DICH l'U HQI AN BAo cAo rAr cHiNE
l0 Tran Hung Dao Tbanh phd HOi An Tinl Quaig Nam Cr, D ,t/ todn 6 t drg ddir "dr? 2r1J
BAo CAO CITABANTONG GIAMDOC
Ban T6ng Gi6m diic C6ng ty Ci5 phan Du lich - Dich w HOi An c6ne b6 b6o c6o ni,y cing v6i c6c B60 c6o tdi chinl de dugc soat x6t cho ld k6 to6tr 6 thang dAu nim 2013.
Th6ry tio ktrdi qudt
Cdng g C6 phAn Du lich - D,cb 4r Hai An {sau dey goi lir h "Cdng ry'l duqc lhiLril l+p trdn cd ss co ph;n ho6 doanh nebiep \la nuoc ld Cong ty Du lich - Dich rr.r Hoi An tleo QuyaL dinh sd 5l/QE-TU nge)
16 nh6Dg 02 nam 2006 cua Tinn Uy Qudng Nam C6ng ty ld dc'D vi hqch torin dQc l{p, hogt dQng theo Gi6y chrmg nnen dang ry kirl doanh sd 3303070234 deng ky lan dau ngAy 01 th6ng 10 n5m 2006 cua Sd K0 noach va Odu tu Tinh Quang Nam cAp (Gi6y chrlng nh4n dang ki kion doa r ndy da 5 Un di6u chinh vi
bn diAu chinn eatr nhat u,A i +oooroi+rs ueo nety 06104/20i 1), LuAt Doanh nghiQp, DiAu lQ C6ng ty vd c6c quy dini ph6p lj hiQn hdnl c6 li6n quan.
C6ng ty ni6m yiit c6 phi6u ph6 th6ng t?i Sd Giao dlch chlmg khoin Hd Cni Minn uoi ma chrlng t hoan h HOT Ngdy chinh thfc giao dich ld ngdy 21107/2011.
Viln diAu lQ: 80.000.000.000 d6ng.
C6ftg ty cd 4 chi nhdnh vi 2 ydtt phitng dgi dan
chi nhanh c6nc ty c6 phall Du lich - Dich v! HOi A1- Kl6ch san Hoi Atr
Chi nn6.l}r C6ne ty C6 pmn ou tlcl - licn 4r IIQi An - K.hu du lich bi6n HQi Aa
Chi nld$l C6ng ty C6 phdn Du lich - Dich vu HOi An - Trung tem La hdnh HOi An
Chi nh6nh COac ty c6 pnan lu licl - nicrr vrr HOi AIl- Xi nghiep gi4t Hoi An
Vatr phdng dai dien C6ng ty C6 phan Du Uch - Dich w Hoi A! t?i Thinh ph6 H6 Chi Minh
vdr phdng dai dien C6ng ty c6 phan Du lich - Dich 4r Hoi A! tai HA Noi
Trg so cbiDh
Dia chi: 1 0 TIan Hung D4o, Thdnh ph6 HQi Aa - Tlnh Qunag Nant
E i 9 n t h o a i : ( 8 4 ) 0 5 1 0 3 8 6 1 3 7 3 - 0 5 1 0 3 8 6 1 4 4 5 - 0 5 1 0 3 8 6 1 3 6 2
Ia-rc (84) 0510.3861.636
Website: w1lnv.hoiaotou st.com
NgiLnh nghd kinh dosnh chiuh
Kh6ch saa:
Hoet dong cta c6c co so thA n\ao Chi tii,iti D;ch 4r \ui choi, giai toi, the thao du6i nudc, dich v1!1 l4n
r EiAu hdnh tua du lich Chi ti6ti Dich v9 lir hdnh nOi dia, qu6c til;
Van tai hann knich ven bi6n vi' vi6n duong Chi tiiit: Van tai ven bi6n b6og ca n6;
v+n teLi hanh kh6ch bing duong thiry nQi dia bdng phBctng tien co gi6i;
Dai li, moi gi6i, ddu gi6 chi tiiit Eei li ban 16 mai bay, dqi li d6i ogosi tC;
Dich vu tim hoi, massage vd cec dich vlt tdng cudrg sltc kh6e tuorg tg (ht ho4t dOng thA thao);
Trang 4coNG TY c0 PI]-AN DU LICH DICE vlJ Hol Ax BAo cAo r,4r cgh,rr
BAo cAo coA BAN ToNG GIAM Doc (ti6p iheo)
Giit la" ldm sgch c6c san pham det yA l6ng tht:
Ho4t dong cta c6c cau hc bO thA thao chi tiiit oich vu thA drrc thAm my, th6 d1lc &6 hl.nl;
Kinl doanh bAt dotrg san, quyAn sri dung d6t thuQc chrl sd htu, chi srt dung ho+c di thue Chi ticr Kinh doanl b6t dong san;
Nhi haog, qu6n dn, [n u6ng;
Hoct dong 1'ui choi giai tii Chi ti6t: Kitl doanh trd choi dieo trl c6 thu&ng;
Vatr tai hdnh knach dulng bO khec Chi ti6t: V4n tai kh6ch du lich, van tei lihdoh theo hqp ddng;
Hoat dong vi6n th6ng klac Chi tiiit: Dich tr intemel;
B6n bu6n da dnnc kh6c cho gia dinh Chi ti€t: Mua ban heilg tht c6ng nly dgh€
Nhau sq
T6ng s6 c6ng nhdn vi€n hiQn c6 di5n cuiii 19 k6 toan li 511 nguoi Trong d6 nha! vien quetr li 38 ngudi C6c thAoh vi6n HOi ddng quao tri, Ban Ki6m so6t, Ba,rl T6ng Gi6m di5c ve K6 toan ttucng tuong k' kii to,n
vi dCtr ngdy l4p 860 cdo Ai chinh ndy g6m c6:
H\idiry qud tti
B6 nhier:: Deny 21 l\2l2o1.l
Bd fiiem rfcdy 27lo912006
86 nhiem neny 27109/2006
86 nhiC(l ngiy 03/03/2012 MiSn nhiem ngay 09/03/20 13 B6 nhi€m ngiy o9l03/2013 B6 nliCm neiy 03/03/2012
Ong Nguy6n Van Ban
ung Le r ren uung
ung vu ruen
O n g V 6 X u A n C a
ung Le van uung
ung Nguy€n Luu rnuy
o n g H d T h 6 i B a
6ng Nguy6n T6ng Son
chi tichuyvlen
6ng L6 Ti6n Dtng T6ng Gient d6c 86 nhien ngey 1 5/04/2009
6ng Nguy6n Vdn Cu Ph6 T6ng Gi6m d5c B6 nhiQm ngay 01/01/2013
BA Nguy6n ThiNgoc Lan Ph6 T6ng Gi6m d6c B6 nhigm trgdy 0V01/2013
KiCm K6 to6n tudng 86 Dhigm neAy 01/1212006
Trang 2
Trang 5coNG Ty c0 PHAN DU LIcn DIcn W Hor AN BAo cio ri cHiNE
l1
!
BAo cAo ctrA BAN roNG crAM DOc (ti6p theo) '
Ki6m to:in loc hp
C6c 860 c6o tei chlnh nAy dugc so61x6t bdi C6ng ty TNHH Ki6m todn vi KAtotu AAC (Tru sd chinhi L6
78 - 80 Dudng 30 thdne 4, Qu{a Itui Chiu, Thdnh ph6 De Ndng DiCn thogi: (84) 0511.3655886; Fa"xr (84)
05 I 1.3655887; Website: www.aac.com.r'11; Email: aac@dng,vnn.vn).
Trdch nhi6m cia Ban T6ng Gi{m d6c trong vi€c l4p c{c B{o c{o tAi chinh
Ban ldng Gi6m d6c C6ng ry chiu tdch nhiem l6p cic 860 cdo tiri chinl nay tren co so:
Tuan thil cdc Quy dinh cta c6c Chudn muc k6 to,tn viet Nam, chd dO k6 toan viet Nam vd cec quy
dinh ph6p It hi€n hdnh kh6c c6 li6n quan;
L\Ia chan c6c chinl s6ch k6 to6n thlch hqp vA 6p dtlng cAc chinh sach d6 mQt c6ch nhAt quin;
Dua ra c6c ph6a do6n ve u6c tlnh kd to6n mot cech hqp li vd than hgng;
L4p 860 c{o tai chin} trCn co sd hoat dong liCtr tpc.
Cic thanl vi€n cta Ban T6ng Girim d6c C6ng ty, bdng b6o crio ndy xic nh{n r;og: C6c 860 c6o Ai chlnh
bao gdm Bring cdn d6i kA to6rL Beo ceo k6t qua kinh doanb, B6o c6o luu chuyiin tiAn tC vd c6c Thuy6t minh
B60 c6o tai chinl kdm theo da phan 6nl tnmg thtrc !a hqp Ii vA tinl hinl tii chinn ctu Ctug ty tai thdi
di6m 30/06/2013 vd kdt qua ho?t dong kinh doanh cing nhu c6c ludng lru chuy6n tian tC cho kj' k6 to6n 6
th.ing dAu nam 2013, phr) hqp voi c6c Chuin muc kii torh vd chii dO k6 to6n viCt Nam hien hanh.
ngay 06 thLihg 08 ndt t 2013
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Trang 3
Trang 6Cni trhjtnn qi TMnb ph6 Ba Chl Mitrh 47-49 Hoins sa Oans 4 Tda "hd Horns De) T.l: 34 3.39102235i F*: 34.3.39102149 EMI: m ncm@a,c.com r
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Ch ng chi hdnh nghi s.j I334-2013-I0-1
BAo cAo rctr euA cONG rAc soAr xfT BAo cAo rAr cHiNH
Kinh et'i: HOi ddng quin tri, Ban T5ng Gi{m it5c vir cdc c6 tt6ng
C6ng ty C5 phln Du Lich -Dich vg HQiAn
Chnng t6i da thuc hien so6t xdt Beng can diii k6 to6n t!i ngdy 30106/2013, 860 c6o kiSt qua hoat dong
kinh doanh, 86o c6o ltlu chuy6n tian tC vd Thuy6t minh beo c6o tii chlnh cho k] k6 toan 6 th6ng dau
nnm 2013 dugc qp ngey 06/08/2013 cta C6ne ty Cii phan Du lich - Dich vq HOi An (sau day gai.tet li
"C6ng ty") dinh kdm tn tmng 5 di:n trang 28 C6c 860 c6o tii chinh ney du c bp theo Che d0 ke to6n
ViQt Nam
Tr{ch nhiCm cia Ban T6ng Ginm d5c C6ng ty vi ctta Ki5m tor6n vi6n
ViCc l4p c6c 860 c6o Ai chinh niy le trdch nhi(m cria Ban Tong Ci6m d6c Cdng ty Trdch nhiem cta
Ki6m todn vi6n ld tlua ra j ki6n nhin x6t vd c6c B60 ceo tai chinl ndy dua trCn co sd k6t que c6ng tiic
so6t x6t cia chring toi
Phqm vi sodt x6t
Ching toi da lhuc hien cdng tdc sodl xil cac b6o c6o tai chinh lheo ChuAn muc Kidm todn Viit Nam vi
c6ng ;6c so61 x€t chuin mlrc ndy y6u ciu c6ng tic soet x# phai qp k6 hoach vd thqc hiCn sodt x6t dii
c6 su ilAm bao via phii ring lipu c6c b6o c6o tti ch{nh c6 chta dung nhilng sai s6t tang y6u hay
kh6ng C6ng t6c sodt x6t bao gdm chri yi5u ld viCc trao d6i v6i cdc nhen su ctia C6ng ty ve 6p dqng cac
thi tqc phan tich d5i v6i nhitng th6ng tin tdi chinh; cong tdc sodt x€t ney cung cdp mOt mfc d0 dem bao
thAp hon c6ng t6c ki6m toen ahtutt6i kh6ng thrrc hiQn c6ng viec kiem to6n ncn Ltong dua ra i ki6n
ki6m torin
'f ki6n nhAn x€t cia Ki6m todn vi6n
TrCn co so c6ng tic so6t xit cta ching t6i, x6t trCn c6c l$la c?nl tr9ng yi5u, ching t6i kh6ng th6y c6 sg
kiQn ndo dA chirng t6i dua ra ]y' ki6n ring c6c Brio c6o tdi chinh dinh kCm kh6ng phan enh tung thlrc vd
ho p lj vA tinh hinh tai chinh cta C6ng ty tai ngdy 30/06/2013, k6t quA hoat d6ng kinl doanh ciing nhu
cac ludng luu chuy6n tidn tC cho ld k6 to6n 6 thdng diu nhm 2013, phi hgp vdi Chuin muc, chai dO kia
Bdo cdo niry dusc dac dons thA fii cdc Bdo cd'o tAi chthh rd cdc Thur& dinh bdo aio dinh k'tu T.ang 4
Trang 7CONG TY cO PHAN DU LICH DICH \1I HOJ AT\
10 T$n Hung Dao, Thalh ph6 HOi An, Tinh Quang Nam
fuio cAo TA] CEtNH Cha ki hi tadn 6 thdns dau ndm 2a I 3
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10 Tran Hmg D?o, Thdnl ph6 HOi A! Tinh QuaDg Nam
BAo cio r,4t cFiNH
Cho ki ke tadft 6 thting dau ndn 20 I 3
BANG cAN EoI rf, roAN 1ti6p tneo;
Ngiy 30 th6ng 06 nnm 2013
NGUdNV6N
MA Thuyiix minh
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1 0 TrAn Hung E?o, Thari phd Hoi A,!, Tinh Quang Nam
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r4xts, tsr4L !u Prr ua uuv!
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Trang 11COi{G TY CO PIAAN DU LICII DICH W IIOI AN
1 0 TrAn Hung Deo, Thdnh ph6 Hoi An, Tinl Quang Nam
Bio CIio TA] CEtNE
eho Ky Ke laan o rnang aau nam /u 1r
TIIUYfT MINH BAo CAO TAI CHiNTI
(Cdc ThuyA miih nary ld bO ph,in hop thdnh |a cdn duqc dac d6ng thdi va cdc Bdo cda tui ch{nh)
1 D{a diam ho+t dong
c6ng ry C,5 phdn Du lich - Dich W HOj An (sau day gQi t6t ld "C6ng ty") dugc thanh Ep h€n coso c6 phan ho6 doanh rlgiiep Nhd nu6c li C6ng ty Du lich - Dich rrr Hoi Aa theo Quy6t dinh sd 5I/QD-TU ngd)
16 th6ng 02 nam 2006 cia TiDh Uy Ti.ll Quang Nam C6ng ty ld don vi hach to6n dQc bp, hoat dong theo ciAy ching nhan dung 1* kinh doa.r.h s6 3303070234 ddrg ky 16n dAu ngdy 01 th6ng 10 nem 2006 cna Sd Kii ho?ch vi Ddu tu Ti Quang Nam cAp (GiAy chrmg nn{n dang $ khh doanh niy da 5 lAn di6u chin}r
vd bn diau chinh Gi6y chrlng fian d6ng ky kifi doanl gen nh6t v6i s6 4000102418 vio ngAy 06/04/2011), Luat Doanh nghiep, Di6u lC C6ng ty vi c6c quy dinh ph6p lj hi,6n hAnl c6 1i6n quan.
C6hg tJ, cd 4 chi nhdnh vd 2 Vdn phi)ng itqi diA, n :
Chi nn6d C6ne ty C6 phin nu llctr - oicn 4r HOi Ar - Kl6ch s4n Hqi An
Chi ni6nl C6ng ry C6 phAn Du lich - Dich vI HOi An - Klu du lich bi€n HOi An
Chi nlMnh C6nc ty Ci5 phan Du lich - Dich v9 Hoi An - Trung tam Lt hAnh Hoi An
chi nhinh cdnc ry c6 phan Du lich - Dich 4r Hoi An - Xi oghi9p giat Hoi An
VEn phdne d?i dien c6ng ty c6 phan Du lich - Dich w HOi An tei Thenh ph6 Hd chl MnI
vin phdnc d4i dien c6ng ty c6 phan Du lich - Dich w Hoi An tei He Noi
Ngirnh ngha kinh doanh chitrh
KI6ch satr:
Ho?t dong cira c6c co sd tl6 thao Chi ti6t: Dich 4r'v'ui choi, giii tri, th6 thao duoi nu6c, dich v! 14n bi6nr
r EiAu hdnh tua du lich chi tiiit: Dich vT lt hd.rh noi dia, qui5c 16;
VAn tni hdnh kh6ch ven biinvdvi6n duoog Chi ti6t: v4n tai veo bi€n bing ca ni',
V6n tdi hdnh kh6ch bing dudng thny noi dia birng phucorg tiQn co gioi;
Dai ]y, m6i gi6i, dAu gi6 chi ti6t: Dai li ban ve m6y bay, d+i li ddi ngo?i tC;
Dich v1tr tirn hoi, massage va c6c dich ru teng cudng sl1c kh6e tuong tu (t.rt hoat dong the thao)l
cilt ld, ldm sach cric sAo phAm det vA l6ae thtj
Hoqt dong cta cdc ceu bc bO th6 thao Chi tiiitr Dich vr,r 1h6 duc thAn nly, th6 dgc th6 hinh;
Kinh doanh b6t dQng san, quydn str dung dAt thuOc cht sd hnu, chrl sn drmg holc di thuc Chi ti6t: Kin! doanh bdt dOng san;
Nha hang, qu6n 6n, tu u6ng;
Ho?t dong lui choi giei hi Chi ti6t: Khh doanl trd choi dien tu c6 thudng;
van tai hdnll knach duollg bO kh6c chi ti& van tai kn6ch du lich, vQn tdi khSch theo hqp d6ng;
Hoat dong vi6n th6ng kiac chi ti6t: Dich 4r intemet;
B6n bu6n dd dilng kh6c cho eia dirh Chi ti6t: Mua b6n hi|1lg thi c6ng my nglc.
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Trang 9
Trang 12cOiIG TY cO PIdN DU LICH DICH VIJ HOI AN
10 Tran Hmg E?o, Thafi !h6 HOi An, Tinh Quang Ntu'n
BAo ctio rAr cHiNE
Cho ki hi tadn 6 thdn| dAu ndm 2013
THUyfT MINH BAo cAo TAr cHiNH (ti6p theo)
(Cdc Th1ryA miih ni1', ld b6 ph'fu1 hw thanh vd cAn dvoc dac d6ng thdi vdi cdc Bda cdo tdi chinh)
2 Ni6n dO k5 to6n, dol vi tia! 1C sir d+ng trong k6 lo{n
Nien dO k6 to6n bit dau tu ngdy 01 th6ng 01 vd k6t thtc vio ngdy 31 th6ng 12 hing nam
860 c6o tei chinh vd c6c nghiCp nl k6 toan duqc lap vd chi s6 bang Dbne ViCt Nam Ot{D)
3 Chuin mrlc viL ch6 dO k5 to{n dp dgng
Cong ry dp d{ng Chd dq ke lo6n viet \am ban hinh rbeo Quldi din} s6 l5 2006,QD-BTC ngay20/03/2006, Hd th6ne cluin muc K6 toran viCt Nam vi c6c quy dinh v6 sua d6i, b6 sung c6 li6n quan
do B6 TAi chith ban henh
Hinh thtc k6 to6nr NhAt kt chung
4 T6m tiit clic chidh sich k6 toin chri y6u
4.1 Tiin vd cdc khodn tkdng atong d4n
Tii:n bao gdm: Tidn m{t, tiAn gui ngdn hang vd tiSn dang chuyiin
C6c kloen tuong duong tiAn li c6c khoin dAu flr ngin h?n c6 thdi h?n thu h6i.ho+c d6o h?n k\6 g
qu6 3 thang k3 tu ngiy mu€, c6 kln ndng chuyAn d6i dA dang thdnh n1ot luqng tii)n x6c dlnh vd kh6ng
co nhiAu rui ro nons chuv6n d6i thann tiin
4-2 Cdc nghi(p t1t bing ngoqi tQ
Ch€nh lech t' gi6 h6i dodi du.c xu li theo huong din cria Ihong tu s6 179/21I2TT-BT,C neiry24/rcnjn ciaBO Titi chinh Theo d6, cic nghiep w thanlto6n c6c kloen m\rc ti€n te c6 g6c ngo?i
tC dugc chuy6n d6i sang dajng Vigt Nam theo b gid thuc td t4i thd di6m phdt sinh cta NgAn hangThuong mpinoi C6ng ty c6 giao dich ph6t sinh Cdi tiri kaoiLn co sii du ngoqi te duoc chuyin d6i sangd6ng Vi€t Nam theo t! gi6 mua vdo cira Nge.n hang thusng m?i noi cong ry md tai kioan c6ng b6 taithoi di6m k6t thnc k' k6 to6n chenh lech d gia hdi dodi phdt sinb trong ki ve do d6nh gi6lai s6 ducu6i kj cta c6c khoan mqc tidn ti c6 gi5c ngo+i tQ duq c hach toAn vAo k6t quelddl doanh tlong k',
0711212009 cna B6 Tdi chlnh,
4.4 Hdng tAn kho
Hdng tdd klo duqc ghi nhal theo gi6 thdp hoir giaa giri g6c vd gid trj thuin c6 th6 thqc hiQn dugc Gi6g6c trang tdn kho bao g6m chi phi mu4 chl phi chti bi€n vd cdc chi phi lien quan tryc ti€p kh6c phatrinh CA "O A,:q" n-e tdn kho o dia diAm rir tiaDg thni hiin tai Gid trjthuin c6_th,5 thlrcllign ldgi6banudc tinh tnr di chi phi u6c tinh dd hoan thttfi hAng tdn kho vd chi phj uoc tinl can thict cho viec deuthu ching
Gi6 g6c hang l6n kho dBgc tinh theo phtrolg ph6p binh quen gia quyAn vd duorc h4ch toan theophuorg phap k6 ktai thBorg xuyCn
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Trang 13-
coic rY cd Plr,iN DU LICH DICH W IIOI Ari BAo cio r)r CEINE
TrruYfT Mtr\H BAo cAo rAr cHiNH (ti6p theo)
(Cdc Thuyilt m ih n4 ld bA Ph,ik hqp thAnh fi cin auqc dac ding thdi rA cdc Btio cda tdi chinh)
Du Dhons eiam ei6 hing t6n kllo dugc trich lap $ri gje t].i thu c6 thd lhqc hiel duqc cua bdlng ldo
uo nfrO i'i giaioc vilc o'ich l{p dq ph6ng rbrJc hien lheo huorg d;o tei Ttdng tu so 228/2009 BTC rrlity 0711212009 qclia BQ Tli chinh.
NgayAn gid
TAi san c6 dinh htu binn dugc pbin dni rheo Dglydn gin trir di khiu hao liy k6
Nzuvdn sid bao gim si6 mua vd toen bO cdc chi phi md c6ng ty b6 ra di: c6 duqc ai san c6 ditl tinhari-o in"i?i6- aua taish c6 a6l d6 v:ro tla4 n\ei sin siog st d$Dg Cdc chi Phl phdi sin-h sau ghinl{n ban ddu chi duqc ghi tdng nguyCn gi6 tei sdn c5 dinh n6u cdc chi phi niry chac chin ldm teng lqiich kini t6 trong tuong lai do su dutrg tai san d6 Cdc chi phi kj6ng thda man diCu kien tlen dugc ghinhan ld chi phi tong k,
- Ouvin si dune dir dusc shi 0ldn la liri san co din-b vd hinh khi Cdng q duo c Ma nLr6c giao dit c6
r.iu t:in tir aui adr loac inud ddr rd LiAn mdt lan vn duol cdp giiy chtmg nhfn quyAn su dqng diir'Neuven sid rdLi sdn c5 dini ro hi-nh 1ir quyin su dgng ddr dugc x'ic dinb la toir b8 cdc k-hoan t;en chj
- rJdl c6luyin sn d!'ng dit bqp pr"dp c$ng c6c cbi phi cho den bir' giii pb6ng mit bang san lap mAt
quyAn srl dyng ddt kh6ng c6 thoi h4n thi trih6ng thuc hien kh6u hao'
Chi phi be tiu6c dai h?n phdn inh cic chi phi thgc id dl eryJ.sr:l flh.t'nc :6 1A quai dcd \* q]ri' hoat dong san xuat kinh doani cira nl]iiu ni6n da k6 toan Chi phi nA tru6c dai han dugc phar b6
trong LhoaLrg thoi giar me lqi ich kinl tC dugc du kicn t?o ra'
4.8 Cdc khohn phAi td vd chi phi trich btdc
Cec KroAn phei tre vd chi phi tr{ch tru6c dugc ghi nhau cho s6 tian phai toA tlong tuong lai 1i64 quand6n hdng h6a vd dich qr da nh4n duqc kh6ng phu thuoc vio viec C6ng E dd nh4n dugc h6a don ctanhir cung c6P haY chua
Trang 11
Trang 14coNc ry c0 prrAN DU LICI{ DICH W Hor AII
10 Tran Hmg D?o, Thanh ph6 Hoi An, Tiln Quang Nan1
BAo c'io :rAr cHiNH
Cha @ hj tu,in 6 thAns dAu ndn 2A I 3
THUYfT MINII BAo cAo rAr cHiNH (tiiip theo)
(Cdc Th|ydt miih ndy lit bO phdn hqp thanh vit ciin dtqc dac ddns thdi 1'A cdc Bda cda rdi chinh)
4.9 Chiph[ divay
Chi phi di vay tong giai doqn dau tu xey dlrng c6c c6ng trinh xay dung co ben do dang dugc tinh vdogi4 tri ctu tai san d6 Khi c6trg hinh hodn thdnh thi chi phi di vay duoc tilrl vio chi phl tii chinh hongry.
Tit ce c6c chi phi di vay k'hec dugc ghi An veo chi phi tdi chtuh trong lci khi ph6t sirr.h.
4.n Pha ph6i lqi nhuan thuin
Lqi nhu4n thudn sau thu6 du c C6ne ty trich hp c6c quy ve chia cho c6c c6 d6ng theo Nghi quyiit cta
u41 nQr LO OOng.
4,11 Ghi xhAn doanh thu
Doanh thu brin hAng vi cung c6p dlch 4r du-o,'c ghi DIdn kli c6 kl]e nang thu dugc cric lqi ich ki.nht6 vd c6 th6 xec dinh duqc mQt c6ch chac chan, dong thoi thda man dieu kien sau:
'/ Doanh thu ben hang duqc ghi nhdn khi nbtrng rui ro ddng kA vi quyin so hlu vd san phAm dadugc chuyAn giao c-ho ngudi mua vd klrong con khd nang d6ng kA nao lam thay d6i quyiit dfuhcria hai b6n v€ gi6 b6n ho4c klle ndng tle hi hdng
'/ Doanh thu cung cip dich vrr dugc ghi nhQn kni da hoan thdnh dich rrr' Truong hgp dich w
duqc thrrc hiCn tuong nhiau ki k6 toen thi viCc x6c dinh doanh thu trong tung k' duo c thqchiCn c6n cf veo ii lC hoan thdnl dich v]l tei ngdy k6t thtc n5n1 tdi chilrl
Doarh thu ho?t dong tdi chini duo c ghi nhan Ei doanh thu duo c x6c dinh tuong ddi chic ch;r vdc6 khe nEng thu duo c igi ich kinl t6 ttr giao dich d6
/ TiAn lai dus c gli ni+llr trdn co so lhoi gian v?r lai suit Lhuc Ld.
/ c6 tllc va lsi ntuan duo,,c chia dugc ghi nhdn khi cdng ty duqc quyin ohQn c6 hic ho4c duqcquyAn ftan lqi nhuan tu viQc g6p v6n
.4,12 ThuA thu nhip doanh nghiep
Chi phi thu6 thu nhap doani nghiCp hong ki bao gdm thu6 t\u nhap hiCn hanh vd thuc thu nhap hoanl4r
Thu6 thu niap hiCn Mnh ld khoan thu6 duo c tinh dlra t Cn thu nhap chi.u thui5 trong kj' v6i thuii su6t c6hiCu trc t?i ngdy k6t thnc bi k6 to'in Thu nh+p chlu thue !hen} lech so vsi lqi tluAn ke to6n ld dodiAu chinh c6c khoan chenh lech t?m thdi gita thue !a ke toiin crlog nhu dieu chinh c6c khoen thunhip vd chi phi kh6ng phai chi.u thui5 hay trfi6ng duq c kh6u tllr
ThuiS tlu nh4p hoan hi ddo c xec dilh cho c6c khoen chedr lech t?m thbi tqi ng2ry ket thuc k' ke toAngitra co sd tinh thu6 thu nhap cta cac tai sAn vA nq phii trn vd gid hi ghi sd cia chring cho muc dichb6o c6o tai chinh Thuii thu nhap hoan lai pbdi tld duqc ghi n]an cho tet cd cec khoan chgnh lCch t4mthdi Tdi san thuC thu nhap hoan I?i chi duqc ghi rihan khi chac chan hong hrong lai se c6 1qi nhu4ntinh thu6 d6 su dlrng nhang chCnh lech t?m thbi duqc khAu tru nay Gid h'i cta thu6 thu nhap hoan 1?idugc tinh theo thu6 suAt dE tinh sc llp dul1g cho nem tii san duqc thu h6i hay nq phai tra dugc thathtoan dpa tren c6c miic thutS suAt c6 hiCu luc tai ngdy k€t thric k! k6 torin
ci6 td ghi s6 cta tdi san thuii t}}u nhap doa.h nghiip hoan 14i phai dsgc xem xdl l4i vio ngdy ki:t th c
kj, k6 t;an vn phei eirr11 gi6 tri ghi so cia tni san thui thu nhip honn L4i din mirc dAm bdo chic ch6nc6 dt lqi niuan tinl thu6 cho ph€p lqi ich cira nlot phan hoac toin bO tdi san thuc thu nhap hoan laiduqc su dr,tng
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Trang 15c6icrYc0PI N DU LICH DICH W I]QI AN
l0 Tdn Hung E?o, Thanij ph6 HOi An, Titn Quang Nam
BAO AiO TAI CHINEcho A ka tudn 6 thdng dau ndm 2a I 3
TI{IlyiiT MINH BAo cAo rA,r cHiNH @6p theo)
(Cdlc Th4i'* niih nb,' la b6 phdn ha thanh vd can duqc dac d6ng thdi'tai cdc Baa cdo tdi chinh)
4.13 Th i tuit vd cdc tC phi nfp Ngdn sdch md C6ry t! dattg tip dvng
Thuii Gia t{ gia tdng: Ap dgng thuli sudt 10% d6i voi cec dich 1'u luu tni, nlA hsng, dich !'} lt hdnh
du l;ch ve cdc dich vu Lhdc.
Thu6 ticu thu d+c biQt: Ap dqng thuit suAt 3 0% d6i v6i dich w massage.
Thu6 Thu nhAp doanh nghiQpr Ap dqng muc thuli su6t thuii thu nh6p doanh nghi9p ld 25%'
cec loei Thu6 khac vd LC phi nop theo quy dinh hi9n henh.
4.14 COng cV tdi chinh
Ghi nh<)n ban ddu vtt trinh bnt
Tdi sen tdi chinh
Tai san tdi chlnh dugc phen loei id tii sem tai chinl theo gie.tri hqp Ii qua bio c6o k6t quA hqt dQng kinh doanl cic kho6n iho vay vir vi phdi thu cdc khoan diu nr giii d6n ngdy d6o han va tdi san tii
"li"fr "anla.e aa Ueo CO"g ty q"y6t aiol phan loai cec tai sAn tai chinl ndy t?i thdi di6m chi n]lan ban dau.
Tei thoi di6m ehi nhAn lAn dau, tai san tAi chini dugc x'1c dinh theo gi6 g6c cQng voi chi phi giao dich rluc tidp li€o quan d€n viec phdt hdnh.
C6c tdi sen ti'i chinh cria C6ng ry bao gdm tian va cec kioan firong duong tidn, cdc khoan ti6n 8ti
ngin har; c6c k'hoan phii thu kh6ch hang vd phAi thu khSc
No pba|@lai!h@
Nq phai trA tdi chinh duqc phan loai li ng phei fte Ai chinl1 theo gi6 tri hqp li qua beo c6o kct qun hoai dong kinh doanl va nq phni td Ai chjni theo gi6 tri phdn bo C6ng ty xdc dinh viec phAn lo?i cac khoen ng phei tfd tdi chinh rei rhoi diem ehi nial bat dau
TAt ca nq phei te tii chinn duqc ghi nlan bad diu theo gi6 g6c cQng v6i c6c chi phi giao dich tnic ti6p liCn quan dCn viec phdt hdnl.
Nq phei tre tdi chidl cua C6ng ty bao gdm cdc khoin vay, c6c khodn phai toa ngubi bAn va c6c kloen phai tra khac.
lrta tll sau gH nnqn tan aau
Hien tai clua co hucrng drin vi r iic xdc dhn lai gid u! cria c5c cdog cq Ldi cbini sau thi nh+n ban ddu'
Do do gia D i sau ghi drin ban diu cia cdc cdng clr tiJ cbinh daDg duqc phan eni theo gie gdc'
Dimg ghi nh4n
Cdns fv dune shi nhe$ mot tdi san tei chinh kli c6c quyAn 1gi hqp ddng di5i v6i c6c d6ng ti'n ph6ttiJii',ui t- ioi rliol ney chim dL.t, hay khi C6ng ty ciuy6n nhuqng tai san tdi chinl niy bnng giaoJlcn na pnan tOn cac tqi ich va rui ro 960 tiAn v6i;iac sd hau tdi san da dugc chuy:n giao hoac mOtsiao dici md Eong do Cong ry kbdng chuy6n gao ha1 gin h; phdn lon cdc lgi {ch va rui ro gin lidn
;oi vi.;c so h&u \; ciirg khong nin quldn ^idn' so6L lii san cong D du-rg ghi nhit rot khoeLr nqphei tre tii chinh k:hi c6c nghia q hqp dbng da dugc thtrc hiQn ho4c hty b6 ho4c chAm drlt'
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