3- Hinh thCrc ke toan ap dung: Chirng TCr Ghi So IV- Cac chinh sach ke toan ap dung 1- Nguyen tac, phuang phap xac dinh cac khoan tien: tien mat, tien gCri ngan hang, tien dang chuyen
Trang 1BANG CAN DOI K E TOAN
Quy I nam 2014 Dffn vi tinh: dong
Trang 21 2 3 4 5
Trang 3N G U 6 N V 6 N M a so Thuyet m i n h So cuoi quy So d a u ndm
* BOI_DN - Bang can doi ketoan theo QD so' 15 Ngay in :23/04/2014 Trang 3/5
Trang 41 2 3 4 5
Trang 5cAc T A I K H O A N N G O A I B A N G C A N D O I K E T O A N
C H I T I E U M a so T h u y e t
m i n h So c u o i k y So d a u n a m
2 Vat tu hang hoa nhan giu ho, nhan gia cong
3 Hang hoa nhan ban ho, nhan ky gui, ky cugc
3.1 Cac thiet bi dau cuoi vien thong cong cpng nhan ban ho
3.2 Hang hoa nhan ban ho, ky gui
7 D u toan chi su nghiep, du an
8 Nguon von khau hao
* BOI DN - BanQ can dSi ki todn theo OB so 15 Trane 5/5
1
Trang 6T A P D O A N D I E N L U C V I E T N A M
Don vi bao cao: C o n g ty C P Cor dien T h u dure
Dja chi: K m 09, D Ha noi, Q Thu dure, T P H C M
BAO CAO KET QUA HOAT DONG KINH DOANH
1 Doanh thu ban hang va cung cap djch vu 01 VI.25 28 281 233 823 41 610 770 177 28 281 233 823 41 610 770 177
3 Doanh thu thuan ve ban hang va cung cap djch vu (10 = 01 - 02) 10 26 033 258 823 41 610 770 177 26 033 258 823 41 610 770 177
5 Lcri nhuan gop ve ban hang va cung cap djch vu (20 = 10 -11) 20 10 018 370 023 8 127 779 124 10 018 370 023 8 127 779 124
10 L d nhuan thuan tir hoat dong KD [30 = 20 + (21-22) - (24+25)] 30 934 787 907 176 722 727 934 787 907 176 722 727
14 Tong Idi nhuan ke toan tri/dc thue (50 = 30+40) 50 596 484 298 177 632 018 596 484 298 177 632 018
* B02_DN - Bdo cdo ket qua hocit dong san xud't kinh doanh theo QD so 15
M A U S O B 0 2 - D N
Ban hanh theo QB s6 15/2006/QD - BTC
Ngay 20/03/2006 cua Bo truing BTC, sCra dSi bS sung theo TT 244/2009/rT-BTC ngay 31/12/2009 cua Bo trwong BTC
Dan vi tinii: dong
Trang 717 Lcfi nliuan sau tliue thu nhap doanh nghiep (60 = 50 - 51 - 52) 60 460 637 752 133 224 013 460 637 752 133 224 013
Trang 8T A P D O A N D I E N L I / C V I $ T N A M M A U S O B 0 3 - D N
Don vi bao cao : C o n g ty C P C a dien Thii dure ^^^^ 15/2006/QD - BTC Dia c h i : K m 09, D Ha noi, Q Thu dure, T P H C M Ng^y 20/03/2006 cua Bo trw&ng BTC sifa
66i bd sung theo TT 244/2009/TT-BTC ngay
(Theo phuffng phap gidn tiep)
Quy I nam 2014 W tinh dong
Thuyet minh
Luy ke tit dau nam den cuoi quy n^y
Thuyet minh
1- Li/u chuyen tien tifhoat ddng kinh doanh
2 Dieu chinh cho cac l(hoan
- Tang giam cac l^hoan phai tra {Khong k^ lai vay phai tra, thu^ thu nhap phai nfip) 11 (5 773 284 968) 4 330 359 507
Trang 93 Tign chi cho vay, mua cac c6ng cu no cQa don vi khac 23
4.Tien thu hoi cho vay, ban lai cac cOng cu ng ci!ia cac don vi khac 24
S.Tien chi dau tir gop von vao don vj khac 25
e.Tlen thu hoi dau tir gop von vao don vj khac 26
7.Tien thu lai cho vay, cd tire va Igi nhuan du-gc chia 27 20 834 663 298 053 314
III- Lifu chuyen tien tifhoat ddng tai chinh
1 Tien thu tCr phat hanh cd phi^u, nhan v6n gop cCia chij sd hffu 31 21
2.Tiin chi tra v6n gop cho cac chiJ sd huu, mua lai cd phi&'u cua doanh nghigp dci phat hanh 32 21
3.Ti6n vay ngan han, dai han nhan dugc 33 48 135 634 476 63 096 251 648 4.Tien chi tra no gdc vay 34 (39 795443 594) (48 373 940 196) 5.Ti§n chi tra nothu6 tai chinh 35
6.Cd tCrc, Igi nhuan da tra cho chu s6 hffu 36 21 (3 573 291 900) (514 220 140)
LuM chuyen tien thuan trong ky (20+30+40) 50 (7 081 473 277) (14 464 998 534)
17 746 909 686
Tien va tu'ang du'dng tien dau ky 60 10 047453 098
(14 464 998 534)
17 746 909 686
anh hudng cija thay doi gia hoi doai quy ddi ngoai t$ 61
Tien va tu'dng du'dng tien cuoi ky (50+60+61) 70 29 2 965 979 821 3 281 911 152
Lap ngay X3 thang nam
Trang 10T A P D O A N D I E N L U C V i g T N A M
Don vi bao cao: C o n g ty C P Cor dien T h u diic
M ^ u so B 09 - D N
Dia chi: Km 09, D Ha noi, Q Thu diic, T P H C M
Ban hanh theo QD so 1512006!QD - BTC ngay
2010312006 ciia Bd fnfdng BTC sita doi bo sung theo IT 244/2009rrr-BTC ngay 3II1212009
ciia Bp irudng BTC
BAN THUYfeT MINH BAO CAO T A I CHINH
Quy I nam 2014
I- Dac diem hoat dong cua doanh nghiep
1- Hinh thCrc scr hCfu von: Cong ty cophan, von dieu ie 80.730.000.000 dong (8.073.000 cophan, menh gia 10.000 d6ng/1c6 phan)
Trong do:
• CodongEVN:4.595.222cophan, chiem56,92%
- Co dong la CB CNV: 1.543.854 cophan, chiem 19,12%
- Co dong ngoai Cong ty: 1.933.924 co phan, chiem 23,96%; Trongdo, co dong to ch&c la 2, sdhOv 350.400 co phan
2- LTnh VLTc l<inh doanh: Che tao, sCra chijta cac loai san pham thuoc nganh ca ((hi dien li/c
3- Nganh nghe kinh doanh: - Che tao bien ap
- Che tao phu tung cho cac nha may dien, phtj kien dwdng day va tram dien, tQ bang dien cac loai
- Thi nghiem va sifa chita thiet bi dien
- Gia cong co f<hi, san xuat tru dien thep va gia dd thiet bt 500 KV
- Kinh doanh va xuat nhap khau may bien ap, cac phu tung, thiet bi dien
- Sifa chu^a, lap dat cac to may phat Dien Diesel
- Xay lap cac cong trinh dien cong nghiep, dan dung den cap dien 220 KV
- Kinh doanh thiet bi cong nghe thong tin, vien thong, kinh doanh du lich lit hanh quoc te va noi dia
- Kinh doanh khach san (khong kinh doanh khach san tai Thanh pho Ho Chi Minh)
- Xay ditng lap dat cac nha may thuy dien vira va nhb
• Cho thue dat, nha d, nha phuc vu cac muc dich kinh doanh, kho bai
• San xuat cac vat lieu k^ thuat dien
4- Dac diem hoat dong cua doanh nghiep trong nam tai chinh co anh hucrng den bao cao tai chinh:
II- Ky ke toan, dcrn vj tien le dung trong ke toan:
1- Ky ke toan nam bat dau tir ngay 01/01 ket thue vao ngay 31/12
2- Dan vi tien te SIJT dung trong ke toan: Bao cao tai chinh lap bang dong Viet Nam (VND) theo nguyen tac gia goc
III- Chuan mifc va Che do ke toan ap dung
1- Che dp ke toan ap dung; Cong ty ap dung he thong ketoan theo: Quyet dinh so 15/2006/QD-BTC 20/3/06; Thong ti/244/2009/TT-BTC 31/12/09 cua BTC; CV 3102/E
Trang 112- Tuy^n b6 v§ vi6c tuan thu Chuan mtrc ke to^n Che dp ke toan: Cong ty tuan thii Luat ke toan Viet Nam va cac ctiuan mere ke toan da ban hanh
3- Hinh thCrc ke toan ap dung: Chirng TCr Ghi So
IV- Cac chinh sach ke toan ap dung
1- Nguyen tac, phuang phap xac dinh cac khoan tien: tien mat, tien gCri ngan hang, tien dang chuyen gom:
- Nguyen tac xac dinh cac khoan tirong di/ang tien: La khoan dau twngan han khong qua 3 thang co kha nang chuyen doi de dang thanh tien va khong co nhieu rui ro
trong chuyen doi thanh tien ke tif ngay mua khoan dau tw do tai thdi diem lap bao cao
- Nguyen tac va phuang phap chuyen ddi cac dong tien khac ra dong tien sir dung trong ke toan: Cac nghiep vu phat sinh bang ngoai te dwgc chuyen sang VND theo ti
gia binh quan lien ngan hang tai ngay phat sinh nghiep vu
Chenh lech fj? gia phat sinh trong ky va chenh lech tj gia do danh gia lai so dw ngoai te cuoi ky dwgc ghi nhan vao ket qua kinh doanh trong ky theo hwdng din tai
Chuan mwc ke toan 10
2- Nguyen tac ghi nhan hang ton kho
- Nguyen tac ghi nhan hang ton kho: - Nguyen tac ghi nhan hang ton kho: gia goc hang ton kho bao gom chi phi nguyen vat lieu trwc tiep, chi phi lao dong tn/c tiep, chi
phi san xuat chung(neu co) de co dwgc hang ton kho b tai thdi diem va trang thai hien tai
- Phtrong phap tinh gia trj hang ton kho cuoi ky: G/^ goc cua hang ton kho dwgc xac dinh theo phwong ph^p binh quan gia quyen thdi diem
- Phuang phap hach toan hang ton kho (ke khai thudng xuyen hay kiem ke dinh ky): Ke khai thwong xuyen
- Lap du phong giam gia hang t6n kho: Dwgc lap vao thdi diem cuoi nam la so chenh lech gi&a gia goc hang ton kho Idn hon gia tri thuan co the thwc hien dwgc cua
Chung
3- Nguyen tac ghi nhan va khau hao TSCD
- Nguyen tac ghi nhan TSCD hCTu hinh, TSCD v6 hinh: TSCD dwgc trinh bay theo nguyen gia trtrgia tri hao mon luy ke
' Phuang phap khau hao TSCD hi/u hinh, TSCD v6 hinh: Cong ty ap dung theo thong twso 45/2013/QD-BTC ngay 25/04/2013 cua Bo tai chinh hwdng dan chedo qua
n ly, siirdung va trich khau hao tai san codinh
va cong van 2190/EVN-TCKT ngay 12/06/2013 cua Tap doan dien Lwc Viet Nam
4- Nguyen tac ghi nhan va khau hao bat dpng san dau tu
- Nguyen tac ghi nhan bat dpng san dau tu:
- Nguyen tac va phuong phap khau hao bat dpng san dau tu:
5- Nguyen tac ghi nhan cac khoan dau tu tai chinh
- Cac khoan dau tu vao cong ty con, cong ty lien ket, von gop vao ca scf kinh doanh dong kiem scat:
- C^c khoan dau tu chCrng khoan ngan han: - La cac khoan dau tw chirng khoan ngan han neu tai thdi diem bao cao c6 thdi han thu hoi von hay dao han khong qua 3
thang ke tir ngay mua dwgc goi la "twang dwang tien "; hoac c6 thdi han thu hoi von dwdi 1 nam hay trong 1 chu ky kinh doanh dwgc phan loai la tai san ngan han
- Cac khoan dau tu ngan han, dai han khac: - La cac khoan dau twkhac neu tai thai diem bao cao c6 thdi han thu hoi von hay dao han khong qua 3 thang ke tir ngay
mua dwgc goi la "twang dwang tien"; hoac cd thai han thu hoi von dwdi 1 nam hoac trong 1 chu ky kinh doanh goi la tai san ngan han; Neu tren 1 nam hoac han 1 chu
ky kinh doanh dwgc phan loai la tai san dai han
Trang 12- Phirang phap lap dir phbng giam gi^ dau tirngan han, dai han; Dif phong giam gi^ dau twngan han, dai han ap dung theo hwdng dan tai thong tw 228/2009/TT-BTC
ngay 07/12/2009 cua Bo tai Chinh
6- Nguyen tac von hoa cac khoan chi phi di vay
- Nguyen tac von hoa cac khoan chi phi di vay;
- Ty ie v6n hoa chi phi di vay duac sir dung de xac dinh chi phi di vay duac von hoa trong ky:
7- Nguyen tac ghi nhan va von hoa cac khoan chi phi khac
- Chi phi tra tru6c: Cac chi phi tra trwdc lien quan den chi phi san xuat nam tai chinh hien tai
- Chi phi khac:
- Phuong phap phan bd chi phi tra trucfc:
- Phuang phap phan bd Igi the thuang mai;
8- Nguyen tac ghi nhan chi phi phai tra:
9- Nguyen tac va phuong phap ghi nhan cac khoan du phong phai tra
10- Nguyen tac ghi nhan von chu scf hffu
- Nguyen tac ghi nhan von dau tu cua chu s6 hiru, thang du von cd phan, von khac cCia chi!i sd hCru:
- Nguyen tac ghi nhan ch6nh lech danh gia lai tai san:
- Nguyen tac ghi nhan chenh lech t^ gia: Thwc hien theo hwdng dan tai thong tw so 201/2009/TT-BTC ngay 15/10/2009 ci}a Bo Tai Chinh
- Nguyen tac ghi nhan Igi nhuan chua phan phoi;
11- Nguyen tac va phuang phap ghi nhan doanh thu
- Doanh thu ban hang: Phan Idn rOi ro va lai ich gan lien vdi quyen sd h&u san pham hoac hang hoa da dwac chuyen giao cho ngwdi mua Cong ty !<h6ng con nam giW
quyen quan ly hoac quyen Idem soat hang hoa nhw ngwdi so hWu hang hoa
- Co kha nang thu dwgc Igi ich kinh te tif giao dich do
- Doanh thu dwgc xac dinh twang doi chac chan
- Cong ty da thu dwgc hoac se thu dwgc Igi ich kinh tetw viec giao dich ban hang
- Xac dinh dwgc chi phi lien quan den giao dich ban hang
- Doanh thu cung cap dich vu: - Co kha nang thu dwgc lai ich kinh te tCr giao dich do
- Doanh thu dwac xac dinh twang doi chac chan
- Xac dinh dwgc chi phi phat sinh cho giao dich va chi phi hoan thanh giao dich cung cap dich vu do
-Doanh thu hoat dong tai chinh: Doanh thu phat sinh tif tien lai, tir chenh lech t^gia, cotWc, Igi nhuan dwgc chia va cac khoan doanh thu hoat dong tai chinh khac dwgc
ghi nhan sau khi thoa man dong thdi hai dieu kien sau:
- Co kha nang thu dwgc Igi ich kinh te tif giao dich do
- Doanh thu dwgc xac dinh twang doi chac chan
- Doanh thu hgp dong xay dung:
Trang 1312- Nguyen tac phirang phap ghi nhan chi phi tai chfnh:
13- Nguyen tac va phuang phap ghi nhan chi phi thue thu nhap doanh nghiep hien hanh, chi phi thu^thu nhap doanh nghiep hoan lai: Dwgc ghi nhan theo quydinh cua
chuan mwc ke toan s6l7 - Thue thu nhap doanh nghiep va thue suat thue thu nhap doanh nghiep hien hanh la 25% tren thu nhap tinh thue
14- Cac nghiep vu dir phong rOi ro hoi doai:
15- Cac nguyen tac va phuang phap l<e toan khac:
V- Thong tin bo sung cho cac khoan muc trinh bay trong Bang can doi ke toan va Bao cao ket qua hoat dong kinh doanh
1-Tien
- Tien dang chuyen
2- Cac khoan dau tir tai chinh ngan han
- ChCrng khoan dau tu ngan han
2 Cac khoan dau tiTtai chfnh ngin han
a - Cd phieu dau tu ngan han
Ten CO phieu
So luong Gia tri So luong Gia tri
b - Trai phieu dau tu ngan han
T^n CO phieu
Soluong Gia tri So luong Gia tri Ten CO phieu, trai phieu Gia trj cuoi nam Gia tri dau nam
-Dau tu ngan han khac
- Dir phong giam gia dau tu ngan han
3- Cac khoan phai thu ngan han khac
4 846117
- Phai thu ve co tCrc va lai nhuan duac chia
B09_DN- Thuyet minh bdo cdo tai chinh theo quyet dinh 15 Ngay in •2310412014 Trang 4/17
Trang 14- Phai thu ngirdi lao dong 7 080 452 356
4- Hang ton kho
- Hang mua dang di tren dirang
- Hang giri di ban
- Hang hoa kho bao thu^
- Hang hoa bat dong san
1 3 8 1 5 0 1 3 5 4 7 4
* Gia tri hoan nhap dir phong giam gia hang ton kho trong nam:
* Gia trj hang ton kho dung de the chap cho cac khoan ng:
* Vj do trich them hoac hoan nhap dg phong giam gia hang ton kho:
5- Thue phai thu va cac khoan phai thu nha nircrc
- Thue thu nhap doanh nghiep
- Cac khoan khac phai thu nha nirdc 40 071 362 40 071 362
6- Phai thu dai han noi bo
- Cho vay dai han n6i bO
- Phai thu dai han n5i bo khac
Cong
7- Phai thu dai han kh^c
- Cac khoan tien nhan u^ thac
- Cho vay khong co lai
- Phai thu dai han khac
Conq
8- Tang, giam tai san c6 dinh hUu hinh:
Khoan muc Nha cira May moc, thiet bj Phircmg tien van tai, truyen d^n Dung cu quan ly T S C D khac Tdng cpng
1 Nguyen gia TSCD hu"u hinh
1, So dir dau nam 18 980 623122 53 884 460 256 13 977 818 351 974 412 541 313 031 609 88 130 345 879
B09_DN- Thuyet minh bdo cdo tai chinh theo quyet dinh 15 j^^^y :23I04I2014 Trang 5117
Trang 15Khoan muc Nha cua May moc, thiet bi Phuong tien van tai, truyen dhn Thiet bi dung cu quan ly T S C D khac Tong cpng
2 So iuy ke tang tCr dau nam
-Luy kemua tCrdau nam
-Dau tirXDCB hoan thanh
- Luy ke tang khac
3 Luy ke giam tC; dau nam
- Chuyen sang BDS dau ti;
-Thanh iy, nhugng ban
- Luy ke giam khac
4 So dtr cu5i ky 18 980 623 122 53 884 460 256 13 977 818 351 974 412 541 313 031 609 88 130 345 879
II, Gia tri hao mon luy ke
-So dtr dau nam 9 850 328 142 40 239 103 347 11 613 100 938 940 703 041 264 224 609 62 907 460 077
- Luy k6' khau hao tCr dau nam 136 737 256 810 322 774 128 331 974 8427 375 4 930 000 1 088 749 379
- Luy ke tang khac
- Chuyen sang bat dpng san dau tii
- Thanh ly, nhirgng ban
- Luy ke giam khac
- So du" cuoi ky 9 987 065 398 41 049 426 121 11 741 432 912 949 130 416 269 154 609 63 996 209 456
III Gia tri con lai cua TSCD hOu hinh
- Tai ngay dau nam 9 130 294 980 13 645 356 909 2364717 4 1 3 " 33 709 500 48 807 000 25 222 885 802
- Tai ngay cuoi ky 8993 557 724 12 835 034 135 2 236 385439 25 282 125 43877 000 24134136 423
* Gia tri con lai cuoi ky ci!ia TSCD hHu hinh da dOng the chap, cam cd cac khoan vay:
* Nguyen gia TSCD cuoi ky da khau hao het nhung van con sCr dung:
* Nguyen gia TSCD cuoi ky chd thanh ly:
* Cac cam ket ve viec mua, ban TSCD hOu hinh c6 gi^ tri Idn chua thue hi^n:
9- Tang, giam tai san co dinh thue tai chinh:
Khoan muc Nha cua May moc, thiet bi van tai, truyen ddn Phuong tien Dung cu quan ly T S C D H H khac T S C D V H khac Tong cpng
I.Nguyen gia TSCD thue TC
So'du dau nam
I.Nguyen gia TSCD thue TC
So'du dau nam
Luy ke tang ti; dau nam
- Ltjy ke thue tai chinh tCf dau nam
- Luy ke tang khac
Luy ke tang ti; dau nam
- Ltjy ke thue tai chinh tCf dau nam
- Luy ke tang khac
Luy ke tang ti; dau nam
- Ltjy ke thue tai chinh tCf dau nam
- Luy ke tang khac
B09_DN- Thuyet minh bdo cdo lai chinh theo quyet dinh 15 ^^^y -2310412014 Trang 6117