no phditrd kh6ng bao g6m c6c khoan Ngudi mua img tru6c vd Ung tru6c cira ngudi b6n, Doanh thunhdn trunc c6 g6c ngoqi t6 tluoc diinh gid lai theo ty ld mua vdo cua ngdn hdng thutrng mai n
Trang 1"V/v: Giai trinh kdt qua kinh doanh Qui 01/2014
tiitrg so vdi cirng kjt ndm trudc tai BCTC C6ngty HriNQi,ngdy6fuang05ndm20l4
2014 Ldng hon 10 % so vdi Quy i/2013 nhu sau:
- Ndm 20i4 mgt sd h4ng muc c6ng vi6c xAy l6p cfra cong ty vin ddm bao c6ngviQc va thi cdng 6n dinh nhu C6ng trinh Thny diQn ltrd TAy; Du dn cii tao nAng
'hang muc ndy cfrng tdng trudng hcnl so v6i cirng kj' ndm tru6c Bdn canh d6,dAy truydn sirn xu6t cdt cl6 nhdn tao tai c6ng trinh ThLiy dign Xekamanl - Ldo
tdng cao
ty lQ cao d5n den loi nhuQn trong quy t[ng so vdi cirng kj'ndm trudc' Tr0n dAy ld nguydn nhAn chinh d5n dt5n c6c chi ti6u trong biio c6o k6t qui SXKD Quy 1 nlrn 2014 t1ng hon 10% so v6i Quy 1 ndm 2013^ C6ng ty Cd phAn S6ng Dd 2
.2
xin duo-c bdo cao de quj So vd cdc quy Co dong C6ng t1 ndrn rd
TONG CONG TY SONG DA
C6NG TY CO PHAN soNc nA z
Nhv kinh g*i;
- Lrru YP.TCKT
Digitally signed by TRN
V Ă N TRNG DN: C=VN, S=Hà Ni, L=Hà Đ ông, O=CÔNG
TY C PHN SÔNG Đ À 2, OU=Ban Giám Đ c, T=Phó Tng Giám Đ c, CN=TRN V Ă N TRNG, OID.0.9.2342.19200300.
100.1.1=CMND:
017000787 Reason: I am the author
of this document Location:
Date: 2014/05/12 09:43:
15 +07'00'
Trang 3TONG CONG TY SONC DA
c6\c rY co PH iN soNG pA 2
Dia chi: Km 10, dudng Nguydn Trai, Hd D6ng, Hd Noi
MAu s6 B ola - DN (Ban hinh kdm theo QD s6 15/2006/QD-BTCngiy 20103/2006 cta B0 trumg BTC)
Ddn ngdy 31 thdng 03 ndm 2011
DVT:
minh 56 cuiii quf Si5 diu nlm
iiln n}l c-i" r.rto.ao tuong drrottg tidn
C6c khojin tliu tu tii chinh ngin hqn
D6u tLr ngan hAn
Du phdng gidm gi6 chfng kho6n da!llq llgqn lran (*)
Crc khoan ph,ii thu
Phai thu kh6ch hang
Td tru6c cho ngudi b6n
Ph6i thu nOi bd ngdn h4n
Phai thu theo ti6n d0 hgp ddng xAy dirng
C6c khoan Phdi thu kh6c
Du phdns c6c khodLn phdi thu kh6 ddi (+)
r 39
v.03
187 127.181.026 130.406.760.859 13.899.273.204
Thi sin ngin han klt6c
Chi phi trdL trudc ngbn han
Thuii GTGT dugc kl6u tdr
Thu6 vir c6c khodn kl6c phdi thu Nhd nudc
I2ri sdn ngi! h4n khdc
In!!4t\ DAr HAN
Cfc khoiin ph6i thu dii han
Phai thu ddi hAn cira kh6ch hdng
V6n kinh doanh d c6c ddn vi trqc thuQc
Phai thu noi b0 ddi han
Phai thu dai hen kh6c
Du phdng phdi thu ddi han kh6 ddi (x)
150
151
152
154 155
v.05
29.139.574.0'73 930.643.090 15.294.935.264
12 9 I 1 999 7 19 B.
2t22t3218 219
v.06v.07
70.399.754.299
26.466.113.299
t9 213 7 t 6 842
220.tt3.450.517(200.899 733 6',7 5)
- Gid tri hao mdn lu! k6 (*)
Tdi san c6 dinh thue tdi chinh
- Nguy€n gi6
- Gi6 tri hao mdn lu! k6 (x)
lar san co drnn vo nlnn
- Nguyon gi6
- Gi6 td hao mdn luY kC (+)
Chi phi xay dung co ban dd dang
220
221
222
223 225
227
2292]0240 241
C:ic khoin tIAu tu tii chinh dii han
DAu tu vdo c0ng ty con
DAu tu vdo c6ng ty liCn kiit, lien doanh
Diu ru diri han khdc
Du ohdns si6m si6 chine khoan ddu tu ddi han (*)
250 251 2522s8259
42.181.668.996 25.651.190.000 27.894.664.999(l 1.364.1 86.003)
Tii siin diri h4n kh6c
Chi phi tra trudc ddi h4n
Tiri sdn thuii thu nhip hodn Iai
Tdi sAn ddi han kh6c
260261
Trang 4463.754.310.506 424.358.806.255
No nein han.
Vay vd nq ngdn han
Phai tra nguoi bAn
Ngudi mua tri tidn trudc
Thu6 vir c6c khoirn phAi nQp Nhd nudc
Phai 1ra cong nhan vien
Chi phi phdi 1td
Phai 1ra noi b0
Phdi tra theo tidn do k6 hoach hgp dong xil dLmg
Cric khodn phdi td, phdi n6p khec
Du phdng phAi trA ngin han
OuV khen thudne,'phtic loi
310
311
312
313 314 315 316 317 319 320 323
330
331 332 333 334 335
336
337 338
332 400
82.93',1.625.912 107.5 12.2 88
35t.945.53 t 4229t.736.995.023
70.198.580.037
65.3',79.889.721
18.384.192.249 21.283.004.842
Phdi trd ddi han nguoi brin
Phdi trd ddi han nOi b0
Phdi trA ddi han kh6c
Vay vd ng diri han
Thu6 thu nhap hoan lai phdi trd
Du phdng trg c6p mAt vicc ldm
Du phdng phdi trd ddi han
Doanh thu chua thgc hiQn
OuV phrit tri6n khoa hqc v?r c6ng nghd
v.19v.20v.2t
15.81 8.884.989 5.409.675.868
Chdnh l€ch d6nh gi6 lai tdi sAn
L henh lqch ty gra nol doar
Qu! diu tu phrit tri6n
Qu! du phdng tdi chinh
Qu! kh6c thu6c vi5n chri sd htu
Lqi nhudn sau thud chua phdn ph6i
Neudn vdn daiu tu xdy dung co bdn
410
411
4t24t34t4
415
416 417
418
419 420
Neuiln kintr phi vi qui kh6c
Ngu6n kinh phi
Ncuon kinh ohi dd hinh lharnb lii .dn c6 d inh
430 432
cAc cHi Trtu NGoAr BANc cAN D6r Ki ToAN
Vat tu, hang hod nhdn giit h6, nhdn gia c6ng
Hdng ho6 nhQn b6n hQ, nhin kf grti, ky cuoc
Trang 5TONG CONG TY SONG DA
a6\c rY co PrrAN sONG Di.2
Dia chi Kml0, Dudne Nguyan Trai HA D6ng.lla NOi
20/03/2006 cna B0 trumg BTC)
Quf I vn lny k6 tl6n ngiy 3l/03/2014
Nnm naJ Ntrm tru6c Narn nay Niim tru6c
l Doanh rhu bAn hlng vi cung cap dlch vq
2 Cdc kho:in giam trt (01=04+05+06+07)
+ ChiCt khlu thlrong mai
+ Giam giehlng brn
+ Ci6 rri hdng ban bi tra lti
lh.ri lieu lhu dJ l'rir, rhui \lK phai nop
3 Doanh thu thu6n brn hdng vn cung cAp dich vU (10=01-0J
,1 Gid viin hAng bfn
5 Lqi nhuin gop bnn hing vd cung ciip dich vq
(20=10-r l)
6 Doarh thu ho+t d0ng tii chinh
7- Chi phi tli chinh
l'rong d6: Chi phi lai vay
8 Chi phi ben heng
9 Chi phi quen li doanh nghiCp
10 Lqi nhuan thuin tn ho4t dong kinh doanh
ll Thu nhAp kh,ic
I2 Chi phi khic
13 Lqi nhuin khdc (10=31-32)
14 Tiing tqi nhugn k6 todn rrufc thu6 (50:30+10)
15 Chi phi thu6 thu nhip doanh nghiCp hien hnnh
16 Chi phi thu6 thu nhip doanh nghiCp hoan lai
I7.I-ei nhuin sau thu6 (60=50-51)
I8 LAico brin trin c6 phi6u
10'7 939.215.174
107.939.215",178
93.228.7 39 -131 14.'t 10.415.141
269.468.1',I',7
2,072.856.101 2.072.856.141 1.sr8.330.615 7.605.473.916 3-783.283.250
3.571 666.166
0
808.961.018 (808.961.018)
1.518.330.6.15
7.605.4?3.916 3.783.283.250
0
0
0
3.783.283.2s0 969.897.362
2.813.385.888
231
56.202.963.568
56.202.963.568 45.19?.651.893 r0.705.311.675 5.03J.000.705 3.963.290.696
I924.60,1.418
1s.000.000 8.182.355.518 3.511.666.166
0
808.961.018 (808.961.018) 2.768.705.118 751.965.158
2.0 I fr.7f(.).(.)t) 0
I6ll thdng0\
Trang 6TONG CONG TY SONG DA
CONG'rY c0 PHAN SoNGDA 2
Dia chi: Kml0, Dunng Ng yen Trii, Hd D6ne, Ha NOi.
\l c,
htal xw
iuiu s6 s o:^ - oi\
(Ban hanh kem rheo QD s6 l5/2006/QD-BTC
ngiy 20103/2006 cia B0lruong BTC)
ril, t
lr'ro)
BAo CAo LTru CHUYEN TIEN TE
(Theo phuong phAp trFc tiep) Lny kii diin ngny 31/03/2014
DV']':
TT Chi ti6u NIn sd Thuy6t Lui k6 ti dAu nlm d6n cu6i qui
Ninl n,ry Nim 1ru{ic
Luu chuy6n tian tL ho?t along kinh dosnh
36.590.0 r9.478
(12.268.883.352) Tian thu tir bdn h?llrg cung cdp dich r! vd doanh thu khzic
Ti6n chi ra cho ngudi cung c6p hdng hoe vd dich \1l
9'7 524 1 t3133
3
4
Tidn chi trlirho lgudi lao dong
Tidn chi tra lai vay
Tian chi nop thua dN n}lap doanh nghiep
Tian thu khac tu hott dong kinh doanlr
fiin chikhec cho hofll di,rg lllrh doanh
Ltu chulin tiitr tltrrin tr't hogt dQng kitlh (toafih
t,uu chuy6n tiin til hoBt tlQng diu t|I
4
(r 6.976.46 r.591)
Q.441 609 7 7 1)
(15.401.254.093) (2.879 133 069)
(2.369.r81818)
(29.965 116 t0 t )II
tiin chi d6 mua sim, x6y dung TSCD vd cic tai san ddi han kl6c
TiAn rhu tu thanh li, nhuQrrg bdn TSCD vd cdc tdi san dai han khec
(22.100.000.000
3 Tian chi cho vay lnua cec :9iq:! ng cu1,1o1 vi kn6c
Tian dru h6i oho vay, ben lai c.lc c6ng cu no cia dorl vi klic
Til:n chi dau tu gqr viin vdo don vi khac
TiSn thu hdi ddu tn gdp viin vdo don vi khdc
23 4
5
6
7
24 25 26
2'7
Tidn thu lai cho vay, c6 tlic vd lqi niu6n duo c chia 72.892.156
(24.696.289.662)
3 710 4',/ 9 133 3.694.551.860
t
Lru chu;in riin rhnirt ti hott ding 'liu hr 30
Luu chuyin tiin rri hoirl diug lii chinh
1 idn lhu ur phdt lr lr co plrierr rhin vdn gop cua chu so hihr
Tidn chi tr:i v6n gop cho cdc CSH, mua lai CP cia DN do phet hirnh
Tiir vay ngin hqn, ddihan nhln dr.rgc
Tidn chi trd nq gdc vay
31
I
33 39 005 355 2i3 3it 652 t30?:]47 4
C6 tuc, lqi nhuan da tre cho chti so hiu
43.525.181.361
Luu chuyin tiin rlruirn lrong kj (20+J0+J0)
Tiin vn ruone tlurrne fiin <tiulr}
Tiin vA tuong rluong.iiln cu6i t<} 1so+oo+ot; vII.3,l 28.170 423 196 31.998.4,t8.255
tltdng Atndn 2al4rliic
Trang 7TONG CONG TY SONG DA
tDia chi: Km 10, dudng N Trai, Ha DOng, Hd NOi
MAu sit B09-DNThuytit minh 86o c6o tdi chi[h
cho kj,ho4t dQng tiL ngdy 01/01/2014
d€n ngiy 31 /03/2014C
THUYET MINHBAO CAO TAI CHiNH
Quj I nnm 2014(Cdc thuydt minh niry td b0 phdn hqp thitnh vd cin duoc dqc d6ng thdi v6i Bdo cdo titi chinh)
I DAC DIf,M HOAT DQNG CUA DOANH NGHIEP
1 Hinh thfc sd hiiu
C6ng ty C6 phAn S6ng dd 2, t6n giao dich ld SONG DA 2 JOINT STOCK COMPANY (SONGDA 2.,JSC), goi tdt ld "C6ng ty", ti6n thdn ld C6ng ty S6ng dd 2 truc thu6c T6ngC6ng ty S6ng dd Tri ngiy 1911212005 C6ng ty S6ng cld 2 duoc chuydn thdnh Cdng ty Cdpnan SOng dd 2 theo Quy6t dinl s6 z:.1+/qo-axD ngdy 1911212005 cria 86 tru&ng 86 Xdydlrng vd ho4t d6ng theo Gi6.y chirng nh4n ddng kyl kinh doanh C6ng ty c6 phAn ldn <fdu ngdy01.103/2006, vd thay d6i lAn thri bdy ngdy 16/0112013 s6 OSOOZ:OSZ1 do Sd K6 hoach vdDau tu TP.He NOi c6p
2 Linh vg'c ho4t ilQng cria C6ng ty:
XAy dmg c6c c6ng trinh cdng nghi6p, dAn dung vd ha tAng d6 thi; XAy dung cric c6ng trinl
thu! diQn; XAy dqng cdng trinh thui lqi; de, dap, h6 chfa nu6c, h9 th6ng tudi tiOu; XAydung cdng trinh giao th6ng: dudng b6 san bay ben cdng: Nao vdt vd bdi ddp mat bang ndnc6ng trinh, thi c6ng cric loai m6ng c6ng trinh bdng phucmg phap khoan n6 min; Xdy dungducnrg dAy tAi diQn, tr4m bitln th6,220Kv; Lap d4t thitit bi c<r, di9n, nuoc, thi6t bi c6ng nghQ,
' ':
duong driy vA tram bi6n dp diQn, k6t cdu vd c6c kdt cdu phi ti6u chuin; Xuit nh{p khAu vdt
tu, thi6t bi phu tirng co gi6i vd c6ng nghg xdy dgng; Trang tri nOi th6t; Sdn xu6t, khai thdc
vd kinh doanh vat 1i6u xay drmg, cdu ki€n b6 t6ng, bd t6ng thuong phAm, bd t6ng nhuan6ng; Sira chira co khf, 616, xe m6y; Kinh doanh nhd, dAu tu c6c du an vd nhd d, vdn phdngcho thu6, khu c6ng nghidp vd v6n tdi; Thi c6ng coc khoan nhdi, d6ng dp coc
Dia chi: Kml0, Nguy6n Trdi, Hd Edng, Hd NQi
C6ng ty c6 5 don vi hach to6n phu thudc:
Chi nhrinh S6ng di 205, dia chi: Van Phric - Hd E6ng - Hd NQi
Xi nghiQp S6ng ctd 206, dia chi: Km 10 - Nguy6n Trai - Hd D6ng - Hd NQi
Xi nghiQp S6ng cld 208, dia chi: Ydn Na - Tuong Duong - Nghd An
Chi nhanh S6ng dd 209, dia chi: Km 10 - Nguy6n Trdi - Hd D6ng Hd NQi
Ban quin lf dU an Khu d6 thi Hd Xucrng Rdng, dia chi: P.Phan Dinh Phirng - Thrii Nguy6n
NITN EQ Kf TOAN, DON VI TIEN TE STI DUNG TRONG Kf TOAN
NiCn d0 k6 torin bit dAu tir ngdy 01/01 vd k6t thfc vAo ngdy 31/12 hdng ndm
Trang 8TONG CONG TY SONG DA
1
Dia chi: Km l0, duong N Trai, Hd D6ng, Hd Noi
C6ng ty rip dgng ChO dO kO toan Vi6t Nam ban hdnh kdm theo Quy6t dinh s6 l5/QD-BTC
ngary 2010312006 cira 86 Tdi chinh dd duoc sria d6i, b6 sung theo quy dinh tai Thdng tu
244120091TT-BTC ngiry 3111212009 cia B0 trudng 86 tdi chinh
2 Hinh thri'c s6 k6 to:in 6p dgng:
C6ng ty 6p dung hinh thric 56 k6 toiin tr6n m6y vi tinh D6n thoi di6m kho6 s6 lap 86o cAotdi chinh, C6ng ty da in dAy dir 86o crio tdi chinh, s6 k6 torin t6ng hqp vd sd k6 to6n chi ti6t
IV Cfc Chinh s6ch kii to:in 6p dgng
Sau diy ld c6c Chinh s6ch k5 toan chu y6u m?r Cong ty da 6p dqng dC ghi s6 vd llp 86o c6o
tdi chinh
1 Nguy6n tic x:ic illnh cr{c kho6n tiijn: TiAn m{t, tidn gi'i ngffn hirng, tiiln tlang chuy6n:
- Nguy\n tiic xtic ttlnh cric khodn ttong chro'ng tiin:
Ld c6c khoAn dAu tu ng6n han kh6ng qud 3 th6ng c6 khd ndng chuy6n d6i d6 dang thdnh
Cric nghiQp vu ph6t sinh bing cdc don vi tidn te khdc v6i don vi tidn te k6 toan cira C6ng ty
(\ND) duqc h+ch toan theo tj' giri giao dich vdo ngdy phrit sinh nghiOp vu Tai ngdy ktit thric
kj' k6 roan cdc k}od'n muc tidn te (tiAn mat tiin gui tidn dang chuydn ng phai thu no phditrd kh6ng bao g6m c6c khoan Ngudi mua img tru6c vd Ung tru6c cira ngudi b6n, Doanh thunhdn trunc) c6 g6c ngoqi t6 tluoc diinh gid lai theo ty ld mua vdo cua ngdn hdng thutrng mai
noi Cdng ty md tdi khoan c6ng b6 t4i ttroi didm lqp b6o c6o tdi chinh T6t cA c6c khoin
ch6nh l6ch tj' gi6 thuc tt! ph6t sinh trong kj vd ch0nh lQch do d6nh gi6 lai s6 du cdc khodnmuc tidn t0 co g6c ngoai tQ c,l6i ki' dugc h4ch torin vio ktit qud ho4t dQng kinh doanh cria kj'
k6 torin
2 Chinh s{ch k6 to6n d6i vrii harng tiin kho
- Nguy1n tic cldnh giti hdng tiin kho
Hang t6n kho du c tinh theo gid g6c Truo,ng hqp gid tri thudn c6 th6 thuc hiQn dugc thdp hcvn
gi6 g6c ilii phai tinh theo gi6 tr! thu6n c6 th6 thuc hign duoc Gi6 giic hdng tdn kho bao gtim chiphi mua, chi phi chi5 bi6n vd c6c chi phi li6n quan huc ti6p khdc ph6t sinh d6 c6 duoc hdng t6nkho d tlia di6m vd trang thai hiQn tai
e Gid goc cua hang t6n kho mua ngodi bao g6m giri mu4 cdc loai thuO khdng du,o c hoan l4i, chi phivdn chuy6n, b5c x6p, bAo quan trong qua trbh mua hang vd c6c chi phi khric c6 li6n quan tnrc tii5p ddn viQc mua hang tOn ttto.
o Giri g6c cua h?urg tdn kho do <lon vi t.u sin xudt bao g6m chi phi nguy6n liQu vdt li9u tryc ti6p,chi phi nhdn c6ng truc ti6p, chi phi si'n xuAt chung c6 dinh vd chi phi san xuAt chung bit5n d6iph6t sinh trong qu6 trinh chuyCn hod nguy€n lidu vdt liQu thdnh thdnh phAm
MAu s6 B09-DNThuytlt minh Bilo c5o tii chinhcho kj'ho4t dQng tir ngiy 01/01/2014
tl6n ngiy 3 l/03/2014
Trang 9TONG CONG TY SONG DA
oir.hi, ffiau-gNgrlAn Trai Ha Do"g Flu xoi
Mdu s6 B09-DNThuytit minh B5o c6o tdi chinhcho kj, hoat d6ng tit ngdy 01/01/2014
d€n ngdy 31/03/2014
J
Nhimg chi phi kh6ng dugc tinh vdo gi6 g6c cira hdng t6n kho:
.l C6c khoan chi6t kh6u thuong mai vir giam giri hring mua do kh6ng dring quy c6ch, phAm
,l
c hat;
*L Chi phi nguy6n v6t li6u, chi phi nhAn c6ng vi c6c chi phi sdn xudt, kinh doanh kh6cph6t sinh trOn mirc binh thudng;
quri trinh sAn xu6t ti6p theo vd chi phi bdo qu6n hdng tdn kho phit sinh trong qu6trinh mua hdng;
,,[ Chi phi b6n hdng;
*F Chi phi qu6n lj doanh nghi6p
Phtto'ng phrip xric cllnh giri tr! hdng tin kho cuiii k)
L,i.,.,Giri tri hang t6n kho cuoi kj' duoc tinh theo phucmg ph6p binh qudn gia quydn
Phuong phrip hgch torin hdng tin kho
C6ng ty rip dung phucrng phrip k6 khai thuong xuy6n dd hach torin h2rng t6n kho
Lfp tl4r phnng girtm gid hdng tin kho
Tai thryi cliOm 3l/03/2014, C6ng ty kh6ng trich l{p du phdng giAm giri hdng tiin kho
Nguy6n tic ghi nh$n cdc khoin phii thu thuong m4i vdr cric khoin phii thu khic
Nguy€n tiic ghi nhfn
Cdc khoin phAi thu kh6ch hang, kho6n trd tru6c cho ngudi brin, phii thu nQi bQ, c6c khoin
phAi thu kh6c tai thoi di6m bdo ciio n6u:
C6 thdi han thu hiii hoac thanti toan dudi 1 ndm (hoqc trong m6t chu kj, san xu6t kinh
doanh) dugc phdn 1o4i ld Tdi sdn ngin han
C6 thdi han thu hdi hoac thanh to6n trdn 1 ndm (hoic trong mQt chu kj'sAn xuAt kinh doanh)du<rc phdn loai ld Tdi sAn ddi h4n
- LQp dry phbng phdi tha kh6 itdi
Dq phdng no phdi thu kh6 ddi thii hiQn phdn gi6 tri dg ki6n bi t6n th6t ci.ra c6c khodn nophai thu c6 kh6 ndng kh6ng duoc khrich hdng thanh to6n d5i voi ciic khoAn phdi thu tpi thdi
di6m l{p 86o c6o tdi chinh
4 Ghi nhin TSCD vi kh6u hao tiri sin c5 tlinh
- Nguy1n tiic ghi nhgn TSCD hfiu hinh, TSCD v6 hiult
Tdi sdn c6 dinh clugc ghi nhQn ban dAu theo nguy0n giri, trong quii trinh sir dgng tdi sin c5dinh duqc ghi nhAn theo ba chi ti6u: Nguy0n gi6, hao mdn lty k6 vd gi5 tri cdn lai Nguy6ngi6 cia TSCD dugc x6c ilinh ld todn bQ chi phi md don vi dd b6 ra d6 c6 du-o c tdi sdn d6tinh d6n thdi didm dua tdi san vdo trang thrii sin sdng sir dung
Trang 10TONG CONG TY SONG DACONG TY CO PHAN S6NG DA 2
MAU s6 B09-DNThuytlt minh 86o c6o tii cliinhcho kj,hoat d6ng tn ngiy 0l/01/2014
d6n ngdy 3 l/03/20 4
KhAu hao TSCD hiiu hinh duoc thuc hi6n theo phuong phrip dLrong thing, can cu theo thdigian sir dgng hiru ich udc tinh vd nguy6n giri cua tdi s6n Thoi gian khiu hao duoc tinh theo
,, i ,
chinh Muc khdu hao cu th€ nhu sau:
Lo4i TSCD
^ ,.i
- Nha cua vat Kren truc
- Mriv m6c thi6t bi
- Phu<rng ti€n vfln t6i
- Thi6t bi, dung cu qudn l1f
5 Nguy6n tic v6n hod cdc khoen chi phf ili vay vir cdc khoin chi phi khfc
- NguyAn tiic viin hda ctic khodn chi phi cli vay
Chi phi di vay li6n quan truc ti6p dtin vi0c dAu tu xAy du'ng hodc vi6c sAn xu6t tdi sAn dddang duoc tinh vdo gi6 tri ctra tdi sin d6 (duoc vdn h6a), bao g6m c6c khodn l6i ti6n vay,phAn b6 c6c khoAn chitit kh6u hodc phu trQi khi ph6t hdnh trrii phi6u, c6c khodn chi phi phuph6t sinh lidn quan t6i qu6 trinh ldm thri tuc vay
xdy dgng hodc sin xu6t sin ph6m dd dang b! giSn doan, tru khi sU gi6n doan d6 ld cin thitit
o Vi6c v6n h6a chi phi di vay s6 ch6m dul khi hoat d6ng chir ytiu catr thitlt cho vi6c chuAn bidua tdi s6n dd dang vdo sri dpng ho{c brin Chi phi di vay ph6t sinh sau d6 s€ duoc ghi nhAn
ld chi phi s6n xu6t, kinh doanh trong k! phrit sinh
C6c khodn thu nh{p phrit sinh do dAu tu tam thdi, cdc khodn vdn vay riOng biQt trong khi chdsir dung vdo muc dich c6 dugc tdi sin do dang thi phai ghi giAm trir O vdo chi phi di vay khi
: ,.
phat srnlr von hoa
trong kj, C6c khoan ldi ti6n vay vd khoAn phAn b6 chit5t kh6u hodc phu tr6i duoc v6n h6atrong trlrng kj' kh6ng du c vuot qu6 s6 lai vay thuc td ph6t sinh vd s6 ph6n b6 chiiit khAuhodc phu tr6i trong k! d6
Nguy1n ic viSn hda ctic khodn chi phi khtic
TSCD trong kj,du-o c v6n h6a vio TSCD dang dugc dAu tu hoac ndng cAp tl6
Cric lo4i chi phi trd tru6c n6u chi li6n quan d6n nAm idi chinh hiQn t4i thi dugc ghi nh{n vdochi phi ho4t dQng sAn xu5t kinh doanh trong ndm tdi chinh
ViQc tinh vd phdn b6 chi phi trd tru6c ddi han vdo chi phi san xudt kinh doanl ttmg k;f h4chto6n dugc can cu vdo tinh chAr mric dQ rung loai ciri phi dd chon tidu thuc va phuong pluipphan b6 hqp lf.
Chi phi kh6c: Chi phi kh6c phuc vu cho hoat dQng dAu tu XDCB, cdi tao, ndng c6p TSCD
Thdi gian sir dgng
Trang 11TONG CONG TY SONG DA
2Eia chi; Kni 10, duong N Trai, Hd Edng, Hd NQi
MAu s6 B09-DNThuytit minh 86o c6o tdi cliinhcho kj, ho4t dQng tir ngdy 0l/01/2014
d6n nedv 31/03/2014
6 Nguy6n tic ghi nh{n chi phi ph6i tri
Cdc khoin chi phi thuc t6 chua phrit sinh nhung duoc trich trudc vdo chi phi san
"r,5t kinh
doanh trong k' d6 dam bdo nguyOn t6c phn hqp gi{la doanh thu vd chi phi Khi c6c chi phi
i , ,^
d6 ph6t sinh, neu co chdnh l6ch v6i s6 da trich, kO toen tien hdnh b6 sung hoAc ghi gidm chi
"6p *5t vi6c ldm, C6ng ty
7.
thuc hi6n trich l6p theo quy tlinh tai Thdng tu s6 S2/TT-BTC ngdy 14108/2003 cira Bd Tdi
chinl.
Ghi nhin cdc khoen phii tri thucrng m4i vi phii tri khdc
C6c khoan phAi trA ngudi b6n, phdi trd nQi b0, phAi tri kh6c, khodn vay tai thoi di€m briocao, neu:
C6 thdi han thanh toan duoi 1 ndm ho{c trong m6t chu k} s6n xu6t kitrh dounh duo.," phAn loai ld no
ngan nan.
C6 thoi h4n thanlr torin trdn I nim hoac trdn m6t chu k! s6.n xuiit kinlr doanh duoc phdn loai l2r nuddi han
Tii sin thi(5u chd xt ly dugc phdn loSi ld ng ngin han
8 Nguy6n tiic chuy6n tl6i ngoai tQ vi cic nghiQp vg dg phdng riii ro h6i ttofi
T6t ci c6c nghidp vu kinh t6 ph{it sinh bdng ngoai t0 d€u duoc qui d6i sang Edng Vi6t Namtheo tj gi6 giao dich thuc tt5 tai thdi di6m ph6t sinh nghi€p vu Ch6nh lQch ty gi6 cLia c5cnghiQp vU phdt sinh trong kj, duoc phin 6nli vdo 86o c6o k6t qui hoat d6ng kinh doanh
9 Cdc nghia vg vd ttt,rli
C6ng ty rlp drrng Chintr s6ch thu6 theo quy dinh ctra c6c Lurit thu6 hi6n hanh tai Vi6t Nam
10 Nguy6n tic ghi nhin v5n chfr s& hfru, qui
V5n dAu tu cira Chri sd htu cira C6ng ty tluoc ghi nhdn theo s6 v5n thuc g6p cria chi sd
htu.
Lqi nhuan sau thu6 chua phAn ph6i ld s6 lqi nhuan tir hoat il6ng cira doanh nghi6p sau khi
t5 ttray AOi chinh srich k6 torin vd didu chinh hdi t5 sai s6t trong ydu cua cac ndm truoc.C6c qu! cria C6ng ty duoc trich lAp theo quy6t dinh tai Nghi quyt5t cira Eai hQi c6 d6ngthuong n i6n
11 Nguy6n tic ghi nhin doanh thu
Doanh thu trong kj, cua Cdng ty bao g6m: Doanh thu xAy l6p, doanh thu sAn xu6t b6 t6ngalphalt, doanh thu tir ho4t dQng kinh doanh bAt d6ng sin, doanh thu cho thud mriy thi c6ng,doan} thu b6n vat lieu x6y dmg doani thu ru ldi tidn gui
Doanh thu bdn hdng ttuqc ghi nhQn khi tting thi'i thda mdn cdc eliiu kiQn sau:
PhAn l6n rrii ro vd loi ich g6n hdn voi quydn sd hiru sdn phAm hodc hdng h6a dd duocchuydn giao cho ngudi mua;
Trang 12TONG CONG TY SONG DA
NDla chi: Km 10, dudng N Trai, Hd Dong, Hd Noi
C6ng ty kh6ng cdn n6m git quydn quin l1i hang h6a nhu ngudi sd hfiu hang h6a hodc quydnki6m so6t hdng h6a;
Doanh thu dugc xdc dinh tuong COi chac chin;
C6ng ty dd thu dugc ho{c sE thu duoc loi ich kinh t€ tu giao dich bdn hang;
X6c tlinh duoc chi phi 1i6n quan d6n giao dich ban hiing
D6i v6i doanh thu x6y 16p dugc xric dinh theo gie t4 kh5i luong thuc hi6n, duoc kh6ch hdngx6c nh4n bahg nghiQm thu timg lan hoac theo phiiiu gid thanh to6n, quy6t todn ctra tirng h4ngmqc c6ng viQc hodn thdnh ho4c todn bQ cong trinh xdy I6p, ho5 ilon tii chinh, phir hqp v6i
quy dinh tai ChuAn mpc t6 toan sO tS Hqp ddng xiy dung
Doanh thu b6n cl6 ddm, brin bC t6ng, vdt li0u xdy dgng duoc ghi nhan cdn cri lu-o.,ng d6 xu6tcho khiich hang vd kh6ch hdng ch6p nhQn thanh to6n, xu6t hori don tiri chinh, phn hqp v6i
quy tlinh t4i ChuAn mqc k6 toan sO 14 - Doanh thu v2r thu nhAp kh6c
Doanh thu cung cdp dlch v4t:
hqp vi6c cung c6p dich v9 li6n quan diin nhi0u kj' thi doanh thu duoc ghi nhAn trong k! theo
kdt qud phAn c6ng vi€c dd hoin thdnh vdo ngdy lqp Bang Can ddi kC to6n cria kj' d6 K6t qui
cria giao dich cung c6p dich vu dugc xdc dinh khi th6a mdn cdc didu kign sau:
Doanh thu dugc x6c dinh tuong d5i cnic ctr6n;
C6 khi ndng thu du<vc lqi ich kinh t6 tir giao dich c.,ng
"6p dich vu d6;
Xric dinh duoc phdn c6ng viQc dd hodn thdnh vdo ngdy lip Bdng can d6i kti toan;
Xric dinh duoc chi phi ph:it sinh cho giao dich vd chi phi dd hodn rhdnh giao dlch crng c5pdich vu;
PhAn c6ng vi6c cung cdp dich vy dd hodn thdnh duqc x6c dinh theo phuong phdp drlnh gi5c6ng viQc hoin thdnh
Doanh thu tir cho thu6 ca m6y dugc xfc dinh theo hgp d6ng kinh tt!, phi6u gi6 thanh torincho thu6 m6y m6c thi6t bi, ph6t hdnh ho6 don tdi chinh vd duoc kh6ch hdng chSp nhQn thanhtodn
Doanlt tltu hogt clQng tdi chinlt
Doanh thu ph6t sinh tn tidn lai, ti6n bdn quy0n, c6 hic, loi nhudn duoc ihia vd c6c khodndoanh thu hoat dQng tdi chinh khdc dugc ghi nhan khi th6a min ddng thdi hai (2) didu kiQnsau:
C6 khd ndng thu du c lgi ich kinh tti tir giao dich d6;
Doanh thu duoc xdc ctinh tLrong d6i chic ctrin
Doanh thu tir dAu tu c6 phi6u duoc ghi nhan trCn co sd chdnh l6ch gita gi6 b6n vd giri mua
quydn nh{n lgi nhudn tri viQc g6p v6n
MAu s6 809-DNThuyt5t minh 86o c6o tdi chinhcho ki hoat dons ti nsdv 0ll0ll2014
Trang 13TONG CONG TY SONG DA
Dia chi: Km 10, dudng Nguy6n Trii, Hd D6ng, Hd Ndi
nl6u sii B 09a - DN(Ban hdnh theo QD s6 15/2006/QD-BTCngiry 201312006 cita BQ tru6ng BTC)Thuytlt minh b6o c6o tdi chinh cho k! ho4t d6ngtir nedv 01/01/2014 d€n 3t10312014
BAN THUYET MINH BAO CAO TAI CHiNH
Lry k6 tliSn ngiy 31/03/2014
2.119.548.6134.967 265 027
1.090.410.8592.806.357.t24665.280.5829.646.6s9.76s5.587.215.362
1.860.459 l 832.103.s76.310980.7I0.090
1 1 13.502.8129.363.408
97 7 92.7 4128.972.9952.192.641r.431.121 .7 t41.066.887 489.225
2.3 l 8.651
59 225 .01563.109.782
59.472.432
3.637 .3s028.568.6276.449.16922.119.45815.873.13614.873.136
1.000.000
632.777 .2286.s02.467626.27 4.7 61
3.319.115.6304s4.195.9559ss.419.731
12.415.152.093
6 632 832 7 43 1.316.181 .1922.243.994.243909.03 5.547
568.054.050
74s.048.31 8
27.536.891.92914.287.370.5919l .239.143
4.648.846.5044.638.621 055 862.011
9 363.408
9'7 7 92.1 4128.912.9952.192.641
8.853.304.9 1 4r.066.887
489.225
1 921 .2782.3I 8.651559.225.01580.234.300
3 101 .650
7 6.526.65013.329.0766.591 .5696.731.50'l37.219.813
36.219.813 1.000.000
119.142.89446.442.880
72.'700.014
12.999.595.2523',76.451 301
1 0.475.915.740
3u03t2014VNT)
0u01t2014VND
l
Ban qu6n 1! dq 6n khu d6 thi H6 Xuong R6ng
1.2 Tiiin giri ngin h)rng
Co'quan C6ng ty
Agribank chi nh6nh L5ng H4
BIDV chi nh6nh Hd TAy
- Tidn I/ND
- Tiin WE (Khu ttii dinh cu TD Trung Son)
- Tiin USD (Ed quy dlii sang WD)
BIDV sd giao dich III
Ngdn hdng TMCP Qu6n d6i - CN M! Dinh
Vietcombank chi nh6nh Chuong Duong
Vietinbank chi nh6nh Hd TAy
Vietinbank chi nh6nh Quang Trung
Techcombank chi nhdnh Tran Du1 Hung
Techcombank - TTGD H6i sd
Seabank chi nh6nh D6ng Da
C6ng ty CP chirng kho6n Kim Long
Chi nhinh S6ng Di 2.05
Agribank chi nh6nh E5ng Da
BIDV chi nh6nh Hd TAy
Xi nghiQp S6ng Dn 2.06
Agribank chi nh6nh Tuong Duong
Agribank chi nh6nh Kom Tum
Xi nghi6p S6ng Di 2.08
Aglibank chi nh6nh Nggc Hdi
Agribank chi nh6nh Nghi Son
Chi nh6nh S6ng Dn 2.09
BIDV chi nhdnh Hd Tdy
BIDV chi nh6nh Th6i Nguy€n
Ban quin lf dq rin khu .16 thi Hd Xuong Rdng
BIDV chi nh6nh Thdi Nguydn
NgAn hdng TMCP Qu6n d6i Th6i Nguy0n
1/20
Trang 14TONG CONG TY SONG DA
cONc rv co pnAN soNc oA z
Dia chi: Km 10, dudng Nguy6n Trai, Hd D6ng, Hd N6i
MAu s6 s o9a - DN(Ban hdnh theo QD s6 l5/2006/QD-BTCngity 201312006 cria 86 trudng BTC)Thuyiit minh b6o c6o tdi chinh cho k! hoat dQng
tir nsdv 0l/01/2014 d€n 31 10312014
Lfry k6 rli5n ngny 31/03/2014
(Tiop theo)
NgAn hdng TMCP QuAn dQi Th6i Nguy6n (dat cgc tidn mua d6t)
Vieuinbank chi nhinh Thdi Nguyen
t .832.995.78076.504.164
2.050.019.26697.142.9451.3 Tidn dang chuy6n
3.
T6ng cQng
C'c khoin tliu tu tii chinh ngin han <Chi ti6t tai phu luc si5 01>
Cric khoin phii thu ngin han kh6c
Co quan C6ng ty
C6ng ty C6 phAn S6ng Dd 207
C6ng ty C6 phin C6ng trinh giao thdng S6ng Ed
Phdi thu CBCNV tidn BHXH, BHYT, BHTN
Phni thu CBCNV tidn mua CP cira Cty DT&KCN S.Dd M.Trunl
TiAn trg c6p i5m dau, thai sin
I len dren thoal vuo't Kltoan
fien BHXH - Nguydn l oirn Thdng
Cdng ty Quang Ding
C6ng ty CP Vinapol
Chi nhdnh S6ng Ei 2.05
PhAi thu CBCNV tidN BHXH, BHYT, BHTN
Tidn KL Cdng trinh Vudn Cam
Tidn KL Cdng trinh Phri Luong
Tidn KL Cdng trinh Narrr An Kh6nh
BQLDA thny diQn I
Xi nghiEp S6ng Di 2.06
PhAi thu CBCNV tiON BLIXH, BHYT, BHTN
Tidn KLXL C6ng rrinh TD Ban VC
C6ng ty CP thty di6n S6ng Di TAy Nguy€n
PhAi thu ciic cd nhdn
Xi nghiQp Sdng Dn 2-08
Phdi thu CBCNV ti€n BHXH, BHYT, BHTN
Phei thu tidn khoan n6 min C6ng trinh Trung Son - CN 205
1.056.460.988
I 1 130.248.071
9.487 .0r740.000.000
554.021.293
234.527,79921.333.64670.000.000166.824.353
15.111.886
146.204.634134.426.200
1.485.959
1.474.2001 196,220.113
3.559.473.3538.823.486.883
1 03.060.3 76
8.54t.496.562-178.929.9453.702.479.572160.400.58026r.970.026
3 27 5.922.9724.185.994
r 1.988.663.69041.604.033
3 10.674.500I|.620.275.91710.\ 09 .240
17.105.706.258
1.056.460,988
10.933.671 750
9.481 .0t140.000.000554.021 .293234.527.199
21 333.646
70.000.000166.824.35315.1I1.886146.204.63496.931.7006.957.066
t94.'700.773 3.5s9.,173.353
11.567.919.02093.901.5248.541 496.562
1 .592.723.708
1 160.867.281t78.929.915393.230 rs0115.471.567
Trang 15TONG CONG TY SONG DA
c0Nc rv co pnAN s6Nc oA z
Dja chi: Kn 10, dudng Nguy6n Trai, Hd Edng, Hd NQi
Miu sii s 09a - lN
PhAi thu CBCNV tidn BHXH, BHYT, BHTN
Tidn KL C6ng trinh'Hd Xuong Rdng
ViSn th6ng Th6i Nguy€n - Tidn d4t cqc
Chi nh6nh S6ng Dd 2.05
I ien dran thoar thu ca nnan
DiQn lqc Qudng Ninh - Ti€n dit coc
Ban quin ly dU 6n klru .16 thi Hd Xuorrg Riing
PhAi thu CBCNV ti€N BHXH, BHYT, BHTN
Tidn di0n thoai, di€n nu6c vuort kho6n
Hirng mua tlang tli tludng
Chi phi sin xu6t kinh doanh dfr dang
Co quan C6ng ty
C6ng trinh khu dd thi Hd Xucrng R6ng
C6ng trinh thui di€n Tuyen Quang
Cdng trinh Orange Garden
Du en KDT Hd Xuong Rdng
C6ng trinh thriy diQn Trung Son
Khu t6i dinh cu M6c Chdu - Son La
Du 6n khu d6 thi Nam An Khdnh
Du 6n khu d6 thi Ph[ Luorg
Du 6n Qu6c 16 l8
Du 5n Quiic 16 58
Nhugng b6n nhi6n liQu, cho thud XMTB
Xi nghiQp S6ng Dn 2.06
c6ng trinh thty di6n Bdn v6
C6ng trinh thty di6n Hira Na
CT thriy diQn Hd Tdy - Gia Lai
91r.08s.238106.068.462569.978.552
1.000.000
212.817.650
4.220.51 4 17.000.000
12.475.22010.183 r 682.292.052
1.063.004.529
142.800.649662.2t3.0061.000.000
239 990.87 4
17.000.000 10.322.556
8.552.3521.770.20443.775.490.77s 30.s22.030.466
3u03t2014VND
0t/0u20r4
VND4.1.
4.2_
15.354.459.971821.6t4.6563.182.008.8129.7 83 .042.559
967 .793.94433r.962.154200.000.000102.103.56029.858.594
285.7 60.229.57811.041.9s0.307
I 1.041.950.30720.844.759.424496.3 80.809
6.516.1s0.424
5 26.8 80.63 6
5.054.789.6s9
3.579.387 .9781.313.955.766
1 125.481 3721.755.153.64r419.1t3.268
5 6.86 5.87120.438.93r.4706.152.567.83 8
2.060.091 .733228.611.144200.000.00019.294.9909.316.ts4
282.790.820.17611.041.950.307
I I 041.950.307
15.392.803.8s1444.69t.495
6 498 962 7 s3
4.498.57 5.359483.022.795
1.27 5.',7 41 171
391.07r.834
1 7 55 694.228
4s.044.21619.314.470.2804.790.112.018