CONG TY CO PHAN XI MANG BIM SONBja chi: Phuong Ba Dinh - Thj xa Bim Son - Thanh Hoa hoi d6ng quan tri va ban giam d6c Cac thanh vien cua Hgi dong Quan tri trong nam va tai ngay lap bao c
Trang 1CONG TY CO PHAN XI MANG BIM SOfN
Bdo cdo tai chinhCho ky ki todn titngay 01/01/2011 den 30/06/2011
da dirp'c sodtxdt cua Cong ty Kiem todn
Trang 2Cong ty C6 phan Xi mSng Bim Son
Bja chi: Phuong BaDinh - Thj xaBim Son - Thanh Hoa
N0I DUNG
Trang
2 4Bao cao cua Ban Giam doc
Bao cao Ket qua cong tac soat xet
Bao cao Tai chinh da dugc soat xet
•NG FV
:-m rift
MK£T
;5M TC
Trang 3CONG TY CO PHAN XI MANG BIM SON
Bja chi: Phuong Ba Dinh - Thj xa Bim Son - Thanh Hoa
hoi d6ng quan tri va ban giam d6c
Cac thanh vien cua Hgi dong Quan tri trong nam va tai ngay lap bao cao nay bao gom:
Ong Tran Vi?t Thang Chu rich (B6 nhi?m ngay 07/05/2010)
Cac thanh vien cua Ban Giam doc da dieu hanh cong tytrong nam va tai ngay lap bao cao nay bao gom:
Cac thanh vien Ban Kiem soat
Ong Pham Van Nhan Truong ban kiem soat (B6 nhiem ngay 07/05/2010)
KIEM TOAN VIEN
v
Cong ty TNHH Tu van Ke toan va KiSm toan Viet Nam (AVA) da thuc hien soat xet cac Bao cao tai
chinh cho Cong ty.
CONG B6 TRACH NHIEM CUA BAN GIAM DOC DOI VOl BAO CAO TAI CHINH
Ban Giam d6c Cong ty chju trach nhifm ve viec lap Bao cao tai chinh phan anh trung thuc, hop ly tinh
hinh hoat dong, keH qua hoat dpng kinh doanh va tinh hinh luu chuySri tien te cua Cong ty trong nam.
Trong qua trinh lap Bao cao tai chinh, Ban Giam doc Cong tycam ket da tuan thu cac yeu cau sau:
• Dua ra cac danh gia va du doan hop ly va than trong;
lech trong yeu den muc can phai cong bo va giai thich trong bao cao tai chinh hay khong;
• Lap va trinh bay cac Bao cao tai chinh tren co sotuan thu cac chuan muc ke toan, che do ke toan
va cac quy dinh co lien quan hien hanh;
• Lap cac bao cao tai chinh dua tren co so hoat dong kinh doanh lien tuc, tru truong hop khong the
cho rang Cong ty se tiep tuc hoat dgng kinh doanh.
Trang 4CONG TY C6 PHAN XI MANG BIM SON
Diachi: Phuong Ba Dinh - Thi xa Bim Son - Thanh Hoa
Ban Giam doc Cong ty dam bao ring cac s6 kk toan dugc luu giu d§ phan arm tinh hinh tai chinh cua
Cong ty, voi muc dp trung thuc, hep ly tai bit cu thoi diem nao va dam bao ring Bao cao tai chinh tuan
thu cac quy dinh hien hanh cua Nha nuoc Dong thoi co trach nhiem trong viec bao dam an toan tai san
cua Cong ty va thuc hi?n cac bien phap thich hop dl ngan chan, phat hien cac hanh vi gian Ian va cac vi
pham khac.
Ban Giam doc Cong ty cam ket rang Bao cao tai chinh da phan anh trung thuc va hop ly tinh hinh tai
chinh cua Cong ty tai thoi diem ngay 30 thang 06 nam 2010, k8t qua hoat dpng kinh doanh va tinh hinh
luu chuyln tien te cho ky kg toan ket thuc cung ngay, phu hop v6i chuan muc, chS dp ke toan Viet Nam
va tuan thu cacquydjnh hien hanh co lien quan.
Cam ket khac
Ban Giam d6c cam ket ring Cong ty khong vi pham nghia vu cong b6 thong tin theo quy dinh tai Thong
tu s6 09/2010/TT-BTC, ngay 15/01/2010 cua Bp Tai chinh huong dan ve viec cong bo thong tin tren Thi
truong chung khoan.
Thanh Hoa, ngay 10 thang 07 nam 2011
TM Ban Giam doc
""Nguyen Nhu Khue
: NHi
•AN
Trang 5• Ma [® CONG TY Tl/ VAN KE TOAN VA KIEM TOAN VIET NAM
2 Viet Nam Audiling and Accounting Consultancy Co.Ltd (AVA)
CHUYEN NGANH KIEM TOAN, KE TOAN, Tlf VAN VA THAM DINH GlA
PROFESSIONAL SERVICES
S6 :^^/BCKT/TC/NV7
BAO CAO SOAT XET
Ve bao cao tai chinh cho ky kitodn tie ngay 01/01/2011 den ngay 30/06/2011
cua Cong ty Co phan Xi mang Bim Sffn
Kinh gui: Quy co dong, Hoi dong Quan trj va Ban Giam doc
Cong ty Co phan Xi mang Bim Son
Chungtoi da thyc hi$n cong tac soat xet Bao cao tai chinh cua Cong ty Co phan Xi mang Bim Son dugc
lap ngay 10 thang 07 nam 2011 g6m: Bang can d6i ke toan tai ngay 30 thang 06 nam 2011, Bao cao ket
qua hoat dpng kinh doanh, Bao cao luu chuyentien t$ va thuyet minh Bao cao tai chinh cho ky kS toan tu
ngay 01/01/2011 den ngay 30/06/2011 dugc trinh bay tu trang 06 den trang 24 kem theo.
Vi?c lap va trinh bay Bao cao tai chinh nay thupc ve trach nhifm cua Ban Giam d6c Cong ty Trach
nhi^m cua chung toi ladua ray kiln nhan xet ve cac Bao cao tai chinh nay tren co so cong tac soat xet
cua chung toi.
Co1 so" y kiln
Chung toi da thyc hifn cong tac soat xet Bao cao tai chinh theo cac chuan muc kiem toan Viet Nam ve
cong tac soat xet Bao cao tai chinh Cac chuan myc nay yeu cau cong viec soat xet phai lap ke hoach ya
thyc hifnde co s\r dam bao hop ly rang cac bao cao taichinh khong con chua dyng cac sai sot trong yeu Aw\ Cong tac soat xet bao g6m chu yeu la vi§c trao doi voi nhan sy cua cong ty va ap dung cac thu rue phan •v\',- \
tich tren nhung thong tin tai chinh; cong tac nay cung cap mpt muc dp dam bao thap hem cong tac ki§m ''- HAN\zjl
toan Chung toi khong thuc hi?n cong vifckiem todn nen cung khong dua ra ykien kiem toan •0AN)x)
•AV Chi phi dau tu du an day chuyen mdi chi dugc thuc hifn kiem toan khi quyet toan von dau tu cac cong^A
trinh xay dyng co ban hoan thanh.
Y kien cua kiem todn vien
Tren co so cong tac soat xet cuachung toi, ngoai trur nhihig van de neu trenva anh huong cuachiing (neu
co) chung toi khong thay co sy ki^n nao de chung toi cho rang bao cao tai chinh kem theo day khong
phan anh trung thyc va hop ly tren cac khia canh trpng yeu phu hop v6i chuan muc kg toan Viet Nam va
djnh phap ly co lien quan.
fen Bao Trung
Ph6 giam doc
Chung chi kiem toan vien so 0373/KTV
Thay mgt va dai dipt cho
CONG TY TNHH TlT VAN KE TOAN
VA KIEM TOAN VIET NAM (AVA)
Ha NqU ngay 18 thang07 nam 2011
Trus<3:160 Phudng Li#t - Thanh Xuan- Ha N6i - VietNam
Tel: (84.4) 3868 9566 - 3868 9588 * Fax: (84.4) 3868 6248
Email: ava@kiemtoanava.com.vn * Web: kiemtoanava.com.vn
Bui Thi^n TaKiem toan vien
Chung chi kiem todn vien so 0592/KTV
Van phong khu vile mien Trung:
So 23 Mai HacBe - TP Vinh - NgheAn Tel: (84-38) 3541 046 * Fax: (84-38) 3541 046
Trang 6C6NG TY C6 PHAN XI MANG BIM SON
Ky kS todn tic 01/01/2011 den 30/06/2011
BANG CAN DOI KE TOAN
Tai ngay 30 thang 06nam 2011
Don vi tinh: VND
Thuyetminh
A TAl SAN NGAN HAN
I Tien va cac khoan tuomg duomg tien
1 Tien
2 Cac khoan tircmg duomg uen
EL Cac khoan dau tir tai chinh ngan ban
1 Dau tu ngan han
1
2
1.213.061.347.211 68.009.437.998
68.009.437.998
1.140.353.955
1.140.353.955
964.037.367.412 61.186.597.426
51.186.597.42610.000.000.000
2 Duphdng giam gia dau tungan han (*)
ffl Cac khoan phai thu ngan han
1 Phai thu khach hang
2 Tri truorc cho nguoi ban
518.749.935.947
331.744.546.529130.752.597.176
280.608.000.539
150.543.106.630118.854.767.783
133 3 Phai thu n§i bOngan han
134
135
139
4 Phai thu theo tien do ke hoach HDXD
5 Cac khoan phai thu khac
6 Dir ph6ng phii thu ngan han kho d6i (*)
3 4
58.198.713.097(1.945.920.855)
13.156.046.981(1.945.920.855)
140
141
IV Hang ton kho
2.Duph6ng giam gia hang ton kho (*)
V Tai san ngan han khac
1 Chiphi tra tnrac nganhan
2 Thue GTGT du<?c khau trir
3 Thue va cac khoan phai thu Nha nuac 6
M7A
157
158
200
4 Giao dich muabanlai trai phieu chinh phii
5 Tai san ngan han khac
II Tai san co djnh
1 Tai san c6 dinh hOru hinh
4.734.881.513.738
4.595.735.107.797
6.057.823.323.822(1.462.088.216.025)
- Gia trj hao monluy ke (*)
3 Tai san co djnh vo hinh
- Nguyen gia
- Gia tri hao ™on Hty & (V
4 Chiphixaydung ccr ban dd dang
8
9
77.875.045.589
111.255.100.028(33.380.054.439,
247.646.893.234
79.957.688.938
111.250.502.008) (31.292.813.070,
V Tai san dai han khac
Trang 7CONG TY C6 PHAN XI MANG BIM SON
Dia chi: Phuong BaDinh - Thi xaBim Som - Thanh Hoa
BANG CAN DOI KE TOAN
Taingay30 thang 06nam2011
Ky ke todn tic 01/01/2011 den 30/06/2011
314 4 Thue vi cac khoan phai nap Nha nuoc 12 8.509.075.642 1.312.699.482
-~
319 9 Cac khoan phai tra, phai nOp ngan hankhac 14 63.437.156.971 19.475.879.335
-~
—
••J;EW-JKf
-~
Trang 8C6NG TY C6 PHAN XI MANG BIM SON
Dia chi: Phuong Ba Dinh - Thi xaBim Som - Thanh H6a Ky ke todn tic 01/01/2011 den 30/06/2011
CHI TIEU NGOAI BANG CAN DOI KE TOAN
Tai ngay 30 thang 06n&m 2011
1 Tii sin thue ngoii
2 V|t tu,hinghoa nhan gift Iiq, nh£n gia cong
3.Hing hoa nhan bin h§, nh|n ky gui
4 No kh6 d6i da xir ly
5 Ngoai tf cic loai
USDVND
6 Dy toan chi sy nghiep, dy in
Thuyet minh
Ghi chit: Cacchi tieu co so lieudmdugcghi trong ngoacdon ()
Ke toan truong
158.048,0012.257,00
Bim Son, ngay 10 thang 07 nam 2011
Trang 9c6ng ty c6 phAn XI mang BIM SON
Dia chi: Phuong Ba Dinh - Thi xaBim Son - Thanh Hoa
Bdo cao tai chinh
Ky ki todn tic 01/01/2011 din 30/06/2011
BAO CAO KET QUA HOAT DONG KINH DOANH
1 Doanh thu ban hang va cung cap djch vu
2 Cackhoan giam true doanh thu
3 Doanh thu thuan ve BH va cung cap djch vy
4 Gia von hang ban
5 Loi nhu?n gOp ve BH va cung cap djch vu
6 Doanh thu hoat dong tai chinh
7 Chiphi tai chinh
- Trong do: Chiphi lai vay
8 Chi phi ban hang
9 Chiphi quan ly doanh nghiep
10 Loi nhusui thuan tu hoat dQng kinh doanh
ll.Thunhapkhac
12 Chi phi khac
13 Loi nhufui khac
14 Tong loi nhu?n ke1 toan truffc thue
15 Chi phi thueTNDN hifn harm
16.Chi phi thue TNDNhoan lai
17 Loi nhufta sau thue TNDN
17 Lai cor ban tren co phieu
Ke toan truong
Thuyetminh
17
18
19
2021
22
23
Tu 01/01/2011 den 30/06/2011
1.669.397.508.165
1.669.397.508.1651.269.196.240.358 400.201.267.807
2.019.492.662271.389.704.723
198.335.267.559
78.086.627.49656.787.291.539
(4.042.863.289)
11.070.984.6775.544.910.234
1.272.668.797.793
1.272.668.797.793
1.053.746.252.474 218.922.545.319
5.037.381.68219.795.606.602
43.025.517.27961.608.867.049
99.529.936.071
6.275.609.6344.037.471.610
Bim£< 10 thang 07 nam 2011
Nguyen Nhu Khue
'/ -<>
ix
Trang 10CONG TY COPHAN XI MANG BtM SON
Dia chi: Phuong BaDinh - Thj x2 Bim Son - Thanh H6a Kyke todn tic 01/01/2011 den 30/06/2011
BAO CAO LUTJ CHUYEN TIEN TE
(Theo phwmg phap giantiep)
Ky khoan tie 01/01/2011 den 30/06/2011
CHITlftU
L Lim chuyen tien tirhoatd8ngkinh doanh
1 Lai nhuan tru&c thue
2 Biiu chinh cho cac khoan
- Khau hao tai san c6 djnh
- Cac khoan dy phdng
- Lai/16 chSnh l?ch ty giahoidoai chuathuchifri
- Lai/16 tir hoat d$ng dau tir
- Chi phi 13i vay
3 Loi nhudn HcHBKB tru&c thay doi v6n lieu dpng
- Tang/giam cackhoan phaithu
- Ting/giam hang ton kho
- Tang/giam cac khoan phai tra (khong ke lai vay phai tra,
thue TNDN phai n§p)
- Tang/giam chi phi tra trade
- Tien lai vay da tra
- Thue thu nhap doanh nghipp da n§p
- Tien thu khac tir hoat dong kinh doanh
- Tien chi khac cho hoat dong kinh doanh
Luu chuyen tien thuan tie hoatdpng kinh doanh
TL Lull chuyen tien tir hoat dfing dau nr
1 Tienchi de mua sam,XD TSCD vi cac TSDH khac
2 Tien thutirT.ly, nhugmg ban TSCD vacac TSDH khac
3 Tien chichovay, muacacc6ng cu no- cuadom vjkhac
4 Tien thu h6i C.vay, banlaicaccong cu nqcuad.vi khac
5 Tien chi dautu g6p v6n vao dem vikhac
6 Tien thu hoi dau tu g6pvon vaodon vj khac
7 Tien thulai chovay, c6tire valoinhu|n dugrc chia
Luu chuyen tien thuhn tie hoat dpng dau tu
m Luu chuyen tien tir hoat ddng tai chinh
1 Tien thutirphat hanh co phieu, nhan von gop cuaCSH
Tien chi tra von gop cho cac CSH, mua lai c6 phieu cua
' doanh nghi?p da phat hanh
3 Tien vay ngan han,daihan nhandugrc
4 Tien chi tra n<? goc vay
5 Tien chi tra ngrthue tai chinh
6 Co tuc, loi nhuan da tra cho chu sd hOu
Luu chuyen tiin thuhn tie hoat dpng tai chinh
Luu chuyen tien thuan trong ky
Tiin va tutmg duorog tien dau ky
Anh hiromg cuathay doi ty gia hoi doai quy doi ngoai t?
Tien va tutmg dutmg tien cuoi ky
Ke toan truwng
Thuyet
minh
Tir 01/01/2011 den 30/06/2011
465.646.886.527
8.167.122.225
(191.597.369.755)
3.638.815.53811.071.484.67737.153.205.919
Trang 11Cong tyCophUnXi mang Bim Son , , nu^nfuA™
Dja chi: Phuong Ba Dinh - TX Bim Son-Thanh H6a Chokyketoan tu ngay 01/01/2011 den 30/06/2011
THUYET MTNH BAO CAO TAI CHINH
Cho ky ketodn tie ngay 01/01/2011 din ngay 30/06/2011
1 DAC DEEM HOAT BQNG CUADOANH NGHIEP
Hinh thuc so1 huu von
Cong ty Co phan Xi mang Bim Son la Cong ty Co phan dugc thanh lap theo QuySt dinh s6 486/QD-BXD
ngay 23 thang 3nam 2006 cua Bo truong Bq Xay dung ve vi?c chuyen Cong ty Xi mang Bim Son thuoc
T6ng Cong tyXi mang Vi?t Nam thanh Cong ty Co phan.
Giay dang ky kinh doanh s6 2603000429 ngay 01 thang 5nam 2006 do So k6 hoach va Dau tu tinh
Thanh Hoa cap, thay doi Ian thu3 ngay 24 thang 4 nam 2008.
Try so chinh cua Cong ty tai Phuong Ba Dinh - Thi xa Bim Son - Tinh Thanh Hoa.
LTnh vuc kinh doanh va nganh nghe kinh doanh
• San xuat, kinh doanh, xu&t nhap khau xi mang; clinker;
• San xuat kinh doanh cac loai vat li?u xay dung khac;
• Xay dung cac cong trinh dan dung, cong nghifp, giao thong, thuy loi va cac cong trinh ha tang ky
thuat;
• San xuat betong, thuong pham vacac cau kien be tong due san;
• Sua chua, trung tu, dai tu cac loai 6to, may xuc, may ui, xe ciu, xe dac chung, may xay dung;
- Kinh doanh djch vy van tai hang hoa duomg bp, duong thuy, xlp do cang duong thuy;
• Tu van dau tuxay dung trong vi?c quan ly du an, lap du an, chuyen giao cong nghe, lap ho so moi ;.jy ny
thau, danh gia ho so dy thau;
• Gia cong che tao cac m£t hang co khi, khai thac che bien khoang san xi mang, kinh doanh san xuat
cacphy giaxi mang, vat li#u xay dung;
• Dich vu an uong, giai khat, nha nghi, kinh doanh djch vu thuong mai tong hop;
• Kinh doanh bat dong san.
2 CHE DO VACHTNH SACH KE TOAN AP DUNG TAI CONG TY
2.1.Ky ke toan, don vi tien t| su dung trong ke toan
Ky k6 toan nam cua Cong ty bit dau tu ngay 01/01 va ket thiic vao ngay 31/12 hang nam.
Don vi tien te su dung trong ghi chep ke toan la dong Vift Nam (VND)
2.2 Chuan muc va Che do ke toan ap dung
Che do ke todn dp dung
Cong ty ap dung Che do Ke toan doanh nghiep ban hanh theo Quyet dinh so 15/2006/QD-BTC ngay
20/3/2006 cua Bo truong Bo Tai chinh da dugc sua doi, b6 sung theo quy dinh tai Thong tir
244/2009/TT-BTC ngay 31/12/2009 cuaBo truong Bo Tai chinh.
Tuyen bo ve viec tuan thu Chudn muc ke todn va Che do ke todn
Cong ty da ap dung cac Chuan muc ke toan Viet Nam va cac van ban huong dan Chuan muc do Nha
nuoc da ban hanh Cac Bao cao tai chinh dugc lap va trinh bay theo dung moi quy dinh cua tirng chuan
muc, thong tu huong dan thuc hien chuan muc va CM do ke toan hien hanh dang ap dung.
TO A
t A
a A
Trang 12Bao cao tai chinh
#w/j thuc ke todn dp dung
Cong ty ap dyng hinh thuc ke toan tren may vi tinh.
2.3 Tien va cac khoan tuong duong tien
Tien va cac khoan tuong duong tiin bao g6m tiin mat tai quy, tien gui ngan hang, cac khoan d&u tu ngan
han co thoi gian dao han khong qua 03 thing, co tinh thanh khoan cao, co kha nang chuyen doi de dang
thanh cac lugng tien xac dinh va khong co nhilu rui ro trong chuyen d6i thanh tien.
Cac nghi?p vy kinh tl phat sinh bang ngoai tg dugc quy d6i ra dong Vift Nam theo ty gia giao dich thuc
tltai thoi diem phat sinh nghi?p vy Tai thoi diem cu6i nam cac khoan muc tien te co goc ngoai te dugc
quy d6i theo ty gia binh quan lien ngan hang do Ngan hang Nha nuoc Viet Nam cong bo vao ngay ket
thuc nien d§ ke toan.
Cac khoan dau tu ngan han khong qua 3thang co kha nang chuyen d6i dl dang thanh tiin va khong co
nhilu rui ro trong chuyln d6i thanh tiin kl tu ngay mua khoan dau tu do tai thai diem bao cao.
2.4 Cac khoan phai thu
Cac khoan phai thu dugc trinh bay tren Bao cao tai chinh theo gia tri ghi so cac khoan phai thu khach
hang va phai thu khac sau khi tru di cac khoan du phong dugc lap cho cac khoan ng phai thu kho doi.
Du phong ng phai thu kho doi dugc trich lap cho tung khoan phai thu kho doi can cu vao tu6i ng qua han
cua cac khoan ng hoac du kiln muc ton that co the xay ra.
2.5 Hang ton kho
Hang ton kho dugc tinh theo gia g6c Truong hop gia tri thuan co thi thuc hi?n dugc thap hon gia g6c thi \ / phai tinh theo gia tri thuan co thi thuc hien dugc Gia g6c hang ton kho bao g6m chi phi mua, chi phi che
biln va cac chi phi lien quan true tilp khac phat sinh d! co dugc hang ton kho a dia diem va trang thai
hien tai
Gia tri hang ton kho dugc xac dinh theo phuong phap binh quan gia quyln thang.
Hang ton kho dugc hach toan theo phuong phap ke khai thuong xuyen.
2.6 Tai san co dinh va khau hao tai san co djnh
Tai san co dinh huu hinh, tai san co djnh vo hinh dugc ghi nhan theo gia goc Trong qua trinh su dung, tai
san co dinh huu hinh, tai san c6 dinh vo hinh dugc ghi nhan theo nguyen gia, hao mon luy ke va gia tri
con lai
Khau hao dugc trich theo phuong phap duong thang Nam 2010 don vi da thay doi khung thoi gian khau
hao theo qui dinh tai Thong tu s6 203/2009/TT-BTC ngay 20 thang 10 nam 2009, tuy nhien don vi chua
xac dinh then gian su dyng con lai theo cong thuc qui dinh tai phy luc so 02 ban hanh kem thong tu nay.
Nlu theo qui dinh tai thong tu nay, so khau hao don vj trich trong 6thang dau nam 2011 vugt voi so tien
la 8.229.866.189 dong.
2.7 Cac khoan dau tu tai chinh
Cac khoan dau tu chung khoan tai thoi dilm bao cao, neu:
- Co thoi han thu hoi hoac dao han khong qua 3 thang kl tu ngay mua khoan dau tu do dugc coi la "
tuong duong tiin";
- Co thai han thu hoi von duoi 1 nam hoac trong 1 chu ky kinh doanh dugc phan loai la tai san ngan
han;
i
-•A
Trang 13*x i •«•• x *»•>„ e Bao cao tai chinh
^S^bS^S^Soo-TI^^ Choky kl toan tir ngiy 01/01/2011 dln30/06/2011
- Co thai han thu hoi v6n tren 1nam hoac hon 1chu ky kinh doanh dugc phan loai la tai san dai han;
- Co thoi han thu h6i v6n tren 1nam hoac hon 1chu ky kinh doanh dugc phan loai la tai san dai han.
2.8 Chi phi di vay
Chi phi di vay duac ghi nhan vao chi phi san xuat, kinh doanh trong ky khi phat sinh, trir chi phi di vay
lien quan true tilp din viec dau tu xay dung hoac san xuat tai san da dang dugc tinh vao gia tri cua tai san
do (dugc v6n hoa) khi co du cac dilu kien quy dinh trong Chuan muc Ke toan Viet Nam so 16 "Chi phi di
vay".
Chi phi di vay lien quan tryc tilp din vi?c dau tu xay dung hoac san xuat tai san da dang dugc tinh vao
gia tri cua tai san do (dugc v6n hoa), bao g6m cac khoan lai tiin vay, phan bo cac khoan chiet khau hoac
phy trgi khi phat hanh trai philu, cac khoan chi phi phy phat sinh lien quan toi qua trinh lam thu tuc vay.
2.9 Chi phi tra truuc
Cac chi phi tra truac chi lien quan din chi phi san xuat kinh doanh nam tai chinh hi?n tai dugc ghi nhan la
chi phi tra truac ngan han va dugc tinh vao chi phi san xuat kinh doanh trong nam tai chinh
Cac chi phi sau day da phat sinh trong nam tai chinh nhung dugc hach toan vao chi phi tra truac dai han
dl phan bo dan vao kitqua hoat dong kinh doanh trong nhieu nam:
- Cong cy dung cyxuat dung co gia trj Ion;
Viec tinh va phan bo chi phi tra truac dai han vao chi phi san xuat kinh doanh rung ky hach toan dugc can
cu vao tinh chat, muc dg rung loai chi phi dlchon phuong phap va tieu thuc phan bo hop ly Chi phi tra
truac dugc phan bo dan vao chi phi san xuat kinh doanh theo phuong phap duong thang.
Cac khoan chi phi thyc tl chua phat sinh nhung dugc trich truac vao chi phi san xuat, kinh doanh trong
ky dl dam bao khi chi phi phat sinh thuc tl khong gay dgt biln cho chi phi san xuat kinh doanh tren co so
dam bao nguyen tac phu hop giua doanh thu va chi phi Khi cac chi phi do phat sinh, neu co chenh lech
voi so da trich, kl toan tiin hanh ghi bo sung hoac ghi giam chi phi tuong ung voi phan chenh lech.
2.11 Von chu su huu
Von dau tu cua chu so huu dugc ghi nhan theo sovon thuc gop cuachu so huu.
Thang du v6n c6 phan dugc ghi nhan theo so chenh lech Ion hon/ hoac nho hon giua gia thuc tl phat
hanh va menh gia c6 philu khi phat hanh co philu Ian dau, phat harm bo sung hoac tai phat hanh co
phieu quy.
Von khac cua chu so huu dugc ghi theo gia tri con lai giua gia tri hop ly cua cac tai san ma doanh nghiep
dugc cac to chuc, ca nhan khac tang, bilu sau khi trir (-) cac khoan thul phai nop (neu co) lien quan den
cac tai san dugc tang, bilu nay; va khoan bo sung tu kit qua hoat dgng kinh doanh
Co hie phai tra cho cac co dong dugc ghi nhan la khoan phai tra trong Bang Can doi ke toan cua Cong ty
sau khi co thong bao chia co tuc ciiaHgi dong Quan tri Cong ty.
Lgi nhuan sau thul chua phan phoi la so loi nhuan tucac hoat dgng cua doanh nghiep sau khi trir (-) cac
khoan dilu chinh do ap dung hoi to thay doi chinh sach ke toan va dilu chinh h6i to sai sot trgng yeu ciia
cac nam truac
2.12 Cac nghiep vu bang ngoai te