.-+ Lai chenh l~ch ty gia do danh gia l~i cae khoan nq phai tra bang ngo~i t~ cuoi nam tai chfnh duqc bu trtr v6i 16 chenh l~ch ty gia do danh gia l~i cac khoan nq phai tra bang ngo~i t~
Trang 1CONG TY CO PHAN L1LAMA 18
Mau so BOl.D~
Ban hanh thea QD so 15/2006/QD-BTC ngay 20/03/2006eua B9 tnremg BTC
BANG CAN 001 KE lOAN
T~i ngay 31 thang 03 nam 2014
Don vitinh: dong
212
112
Mii 56 Thuy€t minh
Hi slm
2 Von kinh daanh C1 donV!trve thuge
2 Cae khoan tuang duong tien
Trang 2Don v\ tinh: dong
tJ
-)
I
V.21335
317
228
Mil so Thuyet minhTai san
5 Thue thu nh~p hoan l~i phai tra
7 Phai tra nqibq
-.-9 Quy phat tri~n khoa hQc va cong ngh~ 339
7 58:051:~91
Trang 3Dem vitinh: dong
Ta'I'sa'n '''{- 6'l~ as Thuye mm'"t "h 56 euoi nam31/03ho14 56 dfiu nam01/0112014
Trang 4CONG TY CO PHAN L1LAMA 18
El!A CHI: 9-19 H6 TUNG M~U, 01, TP,HCM
Ban hanh thea QEl so 15/2006/QEl-BTC ngay20103/2006
eua B9 trl10ng BTC
# ' "." ,, '
TLt ngay 01/01/2014 den ngay 31/03/2014
Trang 5CONG TYCO PHAN LlLAMA 18
Mauso S03 -ONSan hanh thea OElso 15/2006/0El-STC ngay 20/03/2006
cua So trudng STC
-; BAD CAD LVU CHUYEN TlEN Tf-;
Cho kY ke'toan tlI ngay 01/01/2014 Mn ngay 31/03/2014
I LlJU chuye'n tien tlt hO<;ltdi?ng SX-KD
1 Tien thu ban hang, cung cap dich Vl,l va doanh thu khac 01 290,109,612,313
-2 Tien thu thanh Iy, nhvc;1ngban TSCf) va cac TS dai h~n khac 22
3 Tien chi cho vay, mua cac cong cl,l n9 cua don vi khac 23
-2 Tien chi tra von gop cho cac CSH, mua I~i c/phieu da p/h~lnh 32
3 Tien vay ngan h~n, dai h~n nhc;'lndV9c 33
7,475,942,719 -73,338,686,937-
-88,943,158,323 3,324,706,724
207,7 4 7,360,645 135,594,743,560anh hvong cua thay doi ty gia hoi doai quy doi ngo~i t$ 61
Tien va tVClng dVClng tien cuoi ky (50+60+61) 70 29
118,804,202,322 138,919,450,284
/~'~;0 l','Nga/ _ • I ,19thang 04 nam 2014
Trang 6CONG TY CO PHAN LILAMA 18
9- 19 He tung mQu - QUQn 1
1- D(lC diem ho:;tt d<)ng cua doanh nghi~p
1- ffinh thue SO hGu von: Cong ty e6 phan
2- Linh vVe kinh doanh: Xay d\fI1g, l~p d~t thiet bi eong ngh~, di~n cae lo~i, gia eong COkhi,
ket cau kim lo<,ti,b6n b~, ap lVe eao.
3- Nganh ngh~ kinh doanh: LAp may va xay d~mg.
4- D~e di~m ho<,ttdqng ella doanh nghi~p trong nam tai ehinh co anh hubng den bao cao tai
ehinh.
11- Ky ke toan, don v! tien t~ str dl,mg trong ke toan
1- Ky ke toan nam: B~t dau ttr ngay 01 thang 01 nam 2014 ket thtle vao ngay 31 thang 12
nam 2014
2- Don vi ti~n t~ SU dl.,mg trong ke toan: Vi~t Nam d6ng.
111- Chuan mlfc va Che d<) ke toan ap dl,mg
Cong ty ap dl;ing ehe dq ke toan Vi~t nam ban h~mh theo Quyet dinh so 15/2006/QD-BTC
ngay 20/03/2006 va Cae ehudn mve Ke toan Vi~t Nam do Bq Tai Chinh ban h~mh theo thong tu
244m-BTC ngay 31/12/2009 ella Bq Tai ehinh v~ vi~e hlt<mg d~n slra d6i, b6 sung ehe dq ke toan
Doanh nghi~p.
2- Tuyen bo v~ vi~e tllan thll Chudn mve ke toan va Che dq ke toan:
3- ffinh thue ke toan ap d~mg: ffinh thtre s6 nh~t IcY chung
IV - Cac chinh sach ke toan ap dl,mg
1- Nguyen t~e ghi nh~n cae khoan ti~n va cae khoan tuong duong ti~n: bao g6m ti~n t<,tiquy,
ti~n dang ehuy~n va cae khoan ti~n gui khong ky h~n
_ Phuong phap ehuy~n d6i cae d6ng ti~n khae ra d6ng ti~n su dl;ing trong ke toano
Cae nghi~p Vl;ikinh te phat sinh bang ngo<,tit~ dUq'e quy d6i ra Vi~t nam d6ng theo ty gia giao
dieh th~re te t<,tithoi di~m phat sinh nghi~p V~l.T<,tithoi di~m euoi nam de khoim ml;ie ti~n t~ co goe
ngo<,tit~ dUq'e quy d6i theo ty gia blnh quan lien Ngan hang do Ngan hang NhU nuae Vi~t nam eong
bo v~\Ongay ket thue nien dq ke toano
+ Khoim ehenh l~eh ty gi,-l phat sinh trong ky lien quan trve tiep den doanh thu, chi phi ella
ho<,ttdqng san xuat kinh doanh ehfnh ella doanh nghi~p dUq'e tinh vao chi phi ho~e thu nh~p eua
ho<,ttdqng san xuat kinh doanh ehfnh ella doanh nghi~p Khoim ehenh l~eh ty gia phat sinh trong ky
Trang 1
Trang 7
.-+ Lai chenh l~ch ty gia do danh gia l~i cae khoan nq phai tra bang ngo~i t~ cuoi nam tai chfnh duqc bu trtr v6i 16 chenh l~ch ty gia do danh gia l~i cac khoan nq phai tra bang ngo~i t~ cuoi nam tai chfnh Sau khi bu trir neu con lai chenh l~ch ty gia thl tfnh vao thu nh~p khac, neu 16 chenh l~ch
ty gia thl tfnh vao chi phf san xuat kinh doanh khi xac dinh thu nh~p chiu thue.
2- Nguyen t&cghi nh~n hang ton kho:
khong lien quan tnfc tiep den doanh thu, chi phf clla ho~t dt?ng san xuat kinh doanh chfnh clla doanh nghi~p, neu phat sinh 16 chenh l~ch ty gia tfnh vao chi phf san xuat kinh doanh chfnh, neu phat sinh lai chenh l~ch ty gia tfnh vao thu nh~p khac.
_ Nguyen t&cghi nh~n hang ton kho
_ Phuong phap l~p dl! phong giam gia hang ton kho: D~rphong giam gia hang ton kho duqc l~p vao thai di~m cuoi nam la so chenh l~ch gilra gia goc clla hang ton kho 160 hon gia tri thuftn co th~ thl!c hi~n duqc clla chung.
_ Phuong phap h~ch toan hang ton kho: Cong ty ap d~mg phuong phap ke khai thuoug xuyen
d~ h~ch toan hang ton kho.
_ Phuong phap tfnh gia tri hang ton kho: Theo phuong phap gia dfch danh
Hang ton kho duqc dnh theo gia goc.Truoug hqp gia tri thuftn co th~ thl!c hi~n d~rac thap hon gia goc thl phai tfnh thea gia tri thuftn co th~ thl!c hi~n duqc Gia goc hang ton kho bao gom chi phf mua va cac chi phf lien quan trl!c tiep khae phat sinh d~ co duqc hang ton kho a dia di~m va tr~ng thai hi~n t~i.
3- Nguyen t&cghi nh~n va khau hao TSCD va bat dt?ng san dau tu:
_ Phuong phap khau hao TSCD (hliu hlnh, vo hlnh, thue tai chfnh): Phuong phap khau hao
theo duoug th~ng Theo thong tu 203/2009(IT-BTC ngay 20thang 10 nam 2009 clla Bt?Tai Chfnh.
_ Nguyen t&c ghi nh~n TSCD (hliu hlnh, va hlnh, thue tai chfnh): Theo gia tri mua thv c te ct?ng cac chi phf lien quan den tai san do.
4- Nguyen dc ghi nh~n va khau hao bat dt?ng san dftu tu:
_ Nguyen t&cghi nh~n bat dt?ng san dau tu:
_ Phuong phap khau hao bat dt?ng san dau tu:
5- Nguyen t&cghi nh~n cac khoan dau tu tai chfnh:
_ Cac khoan dau tu vao cong ty con, cong ty lien ket, von gop vao cCisa kinh doanh dong
ki~m soat;
_ Cac khoan dau tu chUng khoan ng&n h~n:
_ Cac khoan dau tu ng&n h~n, dai h~n khac:
_ Phuong phap l~p dV phong giam gia dftu tu chUng khoan ng&n h~n, dai h~n:
6- Nguyen t&cghi nh~n va von hoa cac khoan chi phf di vay:
Trang 2
Trang 8_ Nguyen t~c ghi nh~n chi phi di vay: Chi phi di vay dvoc ghi nMn van chi phi s~m xWlt kinh doanh trong ky phat sinh, trtr khoan chi phi di vay lien quan den ho~t dqng dau tu xay d\rng ho~c
san xuat kinh doanh da dang COban du di~u ki~n dlrqc von ho<l.
_ Ty l~ von hoa chi phi di vay duqc su d\mg d~ xac d!nh chi phi di vay duqc von hoa trong ky:
7- Nguyen t~c ghi nh~n va von hoa cac khoan chi phi khac:
+ Chi phi tra truoc: Cac chi phi sau day d1i ph at sinh trong nam tai chinh nhung duqc h~ch toan van chi phi tra truoc dai h~n d~ phan b6 dan van ket qua ho~t dqng kinh doanh, bao g6m:
• Gia tr! cac hqp d6ng bao hi~m co thai h~n keo dai nhi~u nien dq ke toan
• C6ng C\l d\lng C\l xuat dung co gia tr! 100.
+ Chi phi khac:
• Gia tr! CCDC do chuy~n ttr TSCD sang
+ Phuong phap phan b6 chi phi tra truoc: Phan b6 dan van chi phi san xuat kinh doanh
+ Phuong phap va thai gian ph an b6 chi phi khac:
• Gia tr! CCDC do chuy~n ttr TSCD sang: Phan b6 2 nam.
8- Nguyen t~c ghi nh~n chi phi phai tra
9- Nguyen t~c va phtrong phap ghi nh~n cac khO<ln dV phong phai tra
10- Nguyen t~c ghi nhq.n von chu sa huu:
_ Nguyen tOe ghi nh~n v6n d'u tU eua ehu sO hUll, thang du v6n e6 ph.n, v6n khae eua ehu sO
hfru;
_ Nguyen t~c ghi nh~n chenh l~ch danh gia l~i tai san:
_ Nguyen t~c ghi nh~n chenh l~ch ti gia:
_ Nguyen t~c ghi nhq.n lqi nhu~n chua phan phoi:
11- Nguyen t~c va phtrong phap ghi nh~n doanh thu:
_ Doanh thu ban hang: Kh6ng
_ Doanh thu cung cap d!ch Y\l: La khoan doanh thu hqp d6ng xay d\mg
_ Doanh thu ho~t dqng tai chinh: Bao g6m cac khoan Uii ti~n gui kh6ng ky h~n t~i cac ng
an
hang va 11iido chenh l~ch ty gia.
_ Doanh thu hqp d6ng xay dvng
Can elr van khoi llrqng hoan thanh theo giai do~n quy trOC, khoi luqng chu dau tl1 chap nMn
thanh toan lam COsa xuat hoa don va h~ch toan doanh thu trong ky bao cao.
Trang 3
Trang 9Can dr he SCi quyet toan eong trlnh, bien bim nghi~m thu kh6i 1uqng ho~m thanh dua vao str
d~ng, bien bim thanh Iy h<!p dong xfty dung lam co sO xu~t hoa don IAn cu6i clmg va h~ch toan
doanh thu trong ky bao cao.
12- Nguyen t~e va phuang phap ghi nh~n chi phi tai ehinh
13- Nguyen de va phuong phap ghi nh~n chi phi thue thu nh~p doanh nghieP hien hanh, chi
phi thue thu nh~p doanh nghi~p hoan 1,!-i.
14- Cae nghi~p V'-:1 dlJ phong rili ro h6i doai.
15- Cae nguyen t~e va phuang phap ke toan khae.
Trang 4
Trang 10207,747,360,645 /
Dan vi tfnh: d8ng
S6Dau nam376,513,805 '207.370,846.840
118,804,202,322 J
so' Cu6i ky1,242.140,437117.562.061.885
Ci)ng
_ Ly do thay d6i vdi tung khoan d:1u tul
lo<:).ic6 phie'u/trai phie'u:
+ V~ s61uQng
+ V~ gia trj
03- Cae khoan phai thu ngdn hl}n khae:
_ Phai thu v~ co ph:1n hoa
_ Phai thu v~ co tlie va 1Qinhu~n du'Qe ehia
_ Phai thu nguCli lao dong
_ Phai thu theo tie'n dO ke' ho~ch hQp dong xay dl!ng
_ Phai thu khac:
_Tien gU'ingan hang
_Tien dang ehuyen
v-Thong tin b6 sung eho eae khoan ml,lc trlnh bay trong bang kc' ean dO'ikc' toan
02- Cae khoan dfiu tu tai ehinh ngdn hl}n:
17,632,582S6Cu6i ky
so' Cu6i ky17,632,582 671,116,315,707 '
181,232,192608,645,089670,326,438,426
CQng06- Phai thu dai hl}n ni)i bi)
_ Cho yay dai h<:).nnoi bO
04- Hang t5n kho:
_ Hang mua dang di du'Clng
_ Nguyen li~u, v~t 1i~u
_ C6ng e\l, d\lng C\l
_ Chi phi SX, KD do dang
_ Thanh phffm
- Hang hoa
_ Hang gU'idi ban
_ Hang hoa kho bao thue'
_ Hang hoa b:1t dOng san
Ci)ng ghi g6e hang t5n kho
*Gia trj ghi s6 ella hang ton kho dung Mthe' ch:1p, dm c6
dam bao cac khoan nQ phiii tra:
*Gia trj hoan nh~p dl! phong giam gia hang ton kho trong nam:
*Cae truClng hQp ho~e sl! ki~n dan de'n phai trich them ho~c
hoan nh~p dl! phong giiim gia hang ton kho:
05- Thuc' va eac khoan phai thu Nha nuoe:
_Thue' gia trj gia tang nop thua
_ Thue' d:1t XN 1813 nop thua
_ Cae khoiin phai thu Nha Nudc
S6Dfiu namso' Cu6i ky
Ci)ng
-
_ Phiii thu dui h",n noi bO khac
07- Ph~li thu dai hl}n khac
_ Ky quy ky eUQedui h<:).n
_ Cae khoiin tien nh~n uy thae
_ Cho yay kh6ng co 1iii
_ Phiii thu dui h<:).nkhac
Ci)ng
Trang5
Trang 145,296,818267,972,480 '146,090,755 '
673,165,000 /267,413,589 /486,426,7087,362,728
5,296,818 ,294,769,728 ,
673,165,000 ,267,413,589 ;486,426,708 ;7,362,728
1,734,434,571 I 1,853,728,078 I
+ CT: XD Nha SXC II - NM KCT Blnh Dll'dng
+XDCB DD: Mua s~m TSCD : cau trl.1c lOT
+XDCB DD: Mua s~m TSCD : H~ th6ng phun bi
+XDCB DD: Mua s~m TSCD : Ch T~o gia dB may CNC
+XDCB DD: XD van phong Lilama 18
+XDCB DD: KH quy~n slt dl.1ng dfrt An Tay - Be'n Cat
12-Tang, giam bfft dQng san dftu tu':
-11.Chi phi xay dting cd ban dd dang:
T6ng chi phi XDCB dd dang:
Trong d6 (Nhung cong trlnh ldn):
+ CT: D~n bu quy~n slt d\lng dfrt 281 Om2 - Q9
+ CT: Xay d\fng chung cll' Lilama
+ CT: DTXD - cau ciing t~i An Tay Be'n Oit
*Thuye't minh s61i~u va giai trlnh khac:
Trang 9
Trang 1525.535,475.000
so' eu6i kyS6htQng Gia tri
13 Cae khmin ddu tu tai ehinh dai h,m
a Elfiu ttt vaG ding ty eon (ehi tit:t eho eO phit:u eua tling eong ty
Li do thay d6i vai tung khoan ddu tullo(li co' phie'u cua cong ty can:
+Veso'IU(1ng(di5'ivai c6phi.tu)
+Vegia trj
b Elfiu tu vaG Cong ty lien doanh,lien ke't (Chi tie't eho eO phie'!
eua tling eong ty lien doanh, lien kt:t)
Li do thay do'i vai tung khoan ddu tullo(lic6phi.tu
eua cong ty lien doanh, lien k.tt:
+Veso'lu(1ng (do'i vaic6phie'u)
+Vegia trj
e Elfiu tu dai h~n khae
S6ddu nams61uQng Gia tri
25.535,475.000 •
_ Muae6phie'u Ctyc6phdn che' t(lOgieln khoan ddu kh{ (PV
_ Ddu tU trai phie'u
_ Ddu tU tin phie'u.k.jphiiu
_ Cho vay deli h(ln
_ Li do thay d6i vai tung khoan ddu tullo(li c6phie'u trai phiiu:
+Veso'IU(1ng(do'i viiic6phi.tu trai phie'u)
+Vegia trj
_ Ddu tU deli h(ln khac : Cong ty TNHH KCT Toeln cdu 15%
d Du phong giam gia <.lfiutu ehung khmin ng~n, dai h~n
CQng14- Chi phi tra truoe dai h9n:
_ Chi phi CCDC gia tri ldn eh?1phan bO
_ Chi phi tu va'n&dp ehung ehi ASME
_ Chi phi ehudn bi eho DA Formosa
_ Chi phi Quy~n sl1 dl,lOgda't
_ Chi phi bao 1ilnh t~m ung bao lilnh thlfe hii;n HEl
- Thue' GTGT
- Thue'TNDN
_Thue thu nh~p ca nhan
_Thut: nha thfiu nude ngoai
CQng17- Chi phi phai tra:
_Teieh trude chi phi ti~n an ea
_Teieh trude ehi phi 1ili vay ng~n h~n
_Teieh trude chi phi NM gia'y Cogido Tan Mai (11-014)
_Trieh trude ehi phi ti~n ludng b6 sung
_Teieh trude ehi phi eong trlnh gian CPP (0494113)
_Teieh trude ehi phi eong trlnh XM Hon Chong - 13247
_Teieh trude ehi phi eong trlnh du Koek - 73008-09
_Teieh trude ehi phi cong trlnh XM Ha Tien 2.2 - 09013
_Teieh trudc chi phi eong trlnh XM Ha Tien 2.2 - 09017
CQng
18 Cae khoan phai tea, phai nQp ngdn h9n khae:
_ Kinh phi eong <.loan
_ Bao hiJm xil hQi
25,695.234,143152,364,413 •42,493,020,655 'S6Cu6i ky459,339,522,13014,276,886.966 '473,616,409,096 /s6Cu6i ky972.648,5485,261,813.107
3,218,051,414 "
9,452,513,069 I
S6Cu6i ky5,651,100.000670,034,612 1,590,332,843 /13.629,049,000 ,
2.557,713,49819,079.000,0005,920,000,00049,097,229,953 I
s6Cuoi ky634,858,1291,769,281,310 /
SoDdu nam439.529,591,707 18,786,450,294 458,316,042,001 'SoDfiu nam2,899,819,6324,686,990,5152,890,665,196 ,10,477,475,343S6Ddu nam535,960,696 1,590,332,843 •19,038,978,000142,483,221 ,9,281,663,053 ,4,309,032,482 {
/
34,898,450,295S6Ddu nam244,260,1691,486,639,718
Trang 16Cae khoan phai td phai nQp kh:ie
+ Phdi thu nQi blj(Cd TK 1368)
+ Phdi thu khdc (Cd 1388)
+ T(Wllfng (Cd TK 141)
+ Phdi trd phdi nQp kluic (Cd TK 3388)
Ci)ng19- Phai tra dili h~n ni)i bi):
_ Phai td dai h~n nQi bQ khae
Ci)ng20- Yay va nQ dai h~n:
a- Yay dai h~n
- Yay ngan hang
Yay dOi tu<;1ngkhae
- Trai phieu ph:it hanh
b- Nlj dai h~n
- Thue tai ehinh
- N<;1dai h~n kh:ie
Ci)ngc- Cac khoan NQ thue tai chinh
64,709,567,120 I
34.090.908.969 ,30.618.658.151 ,-
65,989,029,990 I
129.573.727.052,123.487.182.726
2.157,903.436 3.928,640,890
131,304,626,939 /SoD:lu num
SoD:lu num1,279,462,870 (1,279,462.870"
60,490,847,070 /29.872.188.91930.618.658.151 '
Td n9 goegoe
21 _ Tai san thue thu nh~p hoan I~i va thue' thu nMp hoan I~i phai tra:
a- Tai san thue thu nh~p hoan l~i
_ Hi san thue thu nMp hoin l~i lien quan den khoan ehenh I~ch t~m thai du<;1e
khau tru
Hi san thue thu nh~p hoin l~i lien quan den khoan 10tinh thue chua sU'd\lng
_ Hi san thue thu nMp hoan I~i lien quan den khoan t!Udii tinh thue chua sU'd\lng
Khoan thu nMp tai san thue thu nh~p hoan l~i di du<;1eghi nMn tu cac nam trude
b- Thue thu nh~p hoan l~i phai tra
_ Thue thu nh~p hoan I~i phai td phat sinh tu khoan chenh I~ch
t~m thai chiu thue
_ Khoan hoan nh~p thue thu nMp hoan l~i pha td du<;1cghi nMn
tu cac nam trudc
_ Thue thu nh~p hoan I~i phai tra
SoCuoi ky
SoCuoi ky
SoDftu num
SoDftu num
Trang 188,050,000 /8,050,000 /
8,050,000 8,050,000 /8,050,000
,-45,703,474,87432,661,909,986 •7,488,715,263 '5,552,849,625 ,
80,500,000,000 /80,500,000,000 ,-
41,055,000,000 39,445,000,000 /
80,500,000,000
S6D5u namS6D5u nam
8,050,000 /8,050,000 /
45,703,474,87432,661,909,986 •
7,488,715,263 I
5,552,849,625 "
80,500,000,000 /80,500,000,000
S6Cu6i ky
8,050,000 I
8,050,000 '8,050,000 ,
S6Cu6i ky
S6Cu6i ky41,055,000,000 •39,445,000.000
80,500,000,000
Ci)ng
*Gia tri trai phie'u dil chuy€n thanh c6 phie'u trang nam
*So IUQng c6 phie'u quy
c- cae giaa djeh v~ v6n vOi eac ehu sd huu va phan ph6i
e6 tue, ehia Icji nhui)n
_ VQn dau tucua chu sd huu
+ Von gop dau nam
+Von gop tang trang nam
+Von gop giam trong nam
+Von gop cuoi nam
_ C6 tuc, IQi nhu~n dil chia (T~m treo tren TK 336, TK3388)
d- c6 tue
_ C6 tuc dil cong bo sau ngay ke't thuc ky ke' toan nam:
+C6 tuc dil cong bQ tren c6 phie'u ph6 thong:
+C6 tuc d5 cong bQ tren c6 phie'u u'Udai:
_ C6 tuc cua c6 phie'u u'Udili luy ke' chua dUQc ghi nMn:
d- c6 phiC"u
_ So IUQng c6 phie'u dang ky phat hanh
_ So lUQng c6 phie'u dil ban ra cong chung
+C6 phie'u ph6 thong
+C6 phie'u u'Udili
_ So IUQng c6 phie'u dUQc mua I~i
+C6 phie'u ph6 thong
+C6 phie'u u'Udili
So IUQng c6 phi€u dang 1u'U hanh:
+ C6 phie'u ph6 thong
+ C6 phie'u u'Udili
* Mfnh gid c(f phie'u dang luu hilnh: 10.000 MlIg
e- Cae quy eua doanh nghi~p
Quy dau tu phat tri€n
Quy dtf phong tai chinh
_ Quy khac thuQc von chu sd huu
*M\lc dich trich l~p va sa d\lng cac quy cua doanh nghi~p
Qiiy dau tu phat tri€n dung Mdau tu XD cd ban, mua s~m may moc thie't bi, phudng ti~n ph\lc V\l SXKD
_ Qiiy dtf phong tai chinh du<;1cdung d~:
+Bu d~p cac khoan 10 nam truck, cac khoan chi phi khong dUQc tinh vaG chi phi thu nh~p chi" thue' theo lu~t thue'
thu nh~p doanh nghi~p hi~n hanh
g_ Thu nhi)p va ehi phi, lai ho~e III dtlcje ghi nhi)n tn.fe tiC"p vaa v6n ehu sd huu thea quy
djnh eua cae ehuiin mlfe ke' toan el,l thG
b Chi tiC"t v6n d5u ttl eua ehu sd huu
_ Von gop cua Nha Nuoc
_ Von gop cua cac dOi tu<;1ngkhac
23 Ngu6n kinh phi:
_ Nguon kinh phi dUQc cap trang nam
- Chi stf nghi~p
Nguon kinh phi con I~i cuoi nam
24- Tai san thue ngoai:
(1)- Gia tri tai san thue ngoai
TSCD thue ngoai
Tai san khac thue ngoai
(2)- T6ng so tien thue tQi thi€u trang tudng lai cua hQp
dong thue ha~t oQng tiii san khong huy ngang theo cac thai h~n
s6Cu6i ky
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