lXolsJQuin tri Ong Duong Thanh Hidn 6ng L€ Qrlang Tru6ng Ong Nguydn Anh Tf ung lllnn van xuan Bd Tr6n Thi ThdiBan Gi6m ttiiq 6ng L€ Quang Truong Ong Trlnh Vdn Xudn Ong Luu Minh Trinh Ong
Trang 1nAo cAo cta s,{N crAlr o6c
Ban Gi6m d6c C6ng ty cd phAn Duong Kon Tum (ggi tdt ld "Cdng ty") de trinh 86o ciio ntry cirng voi Bao cao
tdi chinh dd dugc so6t x6t cta cong ty cho giai do4n hoat d0ng tir ngdy 01 th6ng 0l ndm 201 I ddn ngdy 30thang 06 ndm 201 1.
HOr DONG quAN rn; vA nau ctAnr ooc
C6c thdnh vi€n cin HQi ddng Qudn ffi va Ban Gi6m diic cria C6ng ty dA didu hdnh COng ty trong su6t giai
doan "d d6n ngdy ldp Bdo cdo ndy gom:
cdNG TY CO PHAN OUOI.IC KON TUM
Km2, xd Vinh Quang, TP Kon Tum, tinh Kon Tum
H0-! lXolsJQuin tri
Ong Duong Thanh Hidn
6ng L€ Qrlang Tru6ng
Ong Nguydn Anh Tf
ung lllnn van xuan
Bd Tr6n Thi ThdiBan Gi6m ttiiq 6ng L€ Quang Truong
Ong Trlnh Vdn Xudn
Ong Luu Minh Trinh
Ong Nguy€n Th6i Cuong
860 c6o tai chinh kdm theo dugc soit x€t bdi C6ng ty TNHH Ki6m toan vir Tu vin Tiri chjnh - Thinh vi€n
Ildng Ki6nt toiirt Qudc ti Krestan Intetru ional TRACH NHIf,M cte seu crAm P6c
tsan Girim d6c COng ty c6 fi6ch nhiQm lQp Brio cao tdi chinl tir ffang 3 d.in trang 21 phdn anh mot cach trunglhgc vir hgp li rinh hinh tai chini cDng nhu k6r qud hoqr ddng krnh doanh vd tinh hrnh luu chuldn tten td cua
cong r) cho giai doan hoar d$ngru ngiry 0l thiing 0l nam 20ll den nga) 30 thang 06 nam 2011 TronE riec
ldp cricBso cio tdi chinh ndy, Ban Gi6m diic dugc y6u cAu phii:
' Lua chQn c6c ehinh sdch k6 toiin thich hap vd Ap dung c6c chinh sAch d6 mOt ctich nh6t qu6n;
o Dua ra ciic xdt do6n vd udc tinh mot cilch ho p li va than trqng;
o NCu rd c6c nguy€n tic k6 to6n thich hqp c6 dugc tuan thi hay kh6ng, c6 nhirng rip dqng sai lQch trong yeu
cin dugc cdng br5 vd gi6i thich trong 86o c6o tdi chinh hay kh6ng; vir
Lip B5o c6o tdi chinh tlcn co sd ho4t dQng li€n tuc trt trudrg hqp khdng thdhoat d6ng kinh doanh
cho rang Cdng ry sc ti6p tuc
Pho Tdng C idm ddc (Bo nh iem rir 0 l/06'20 I I)
Ph6 T6ng Girim d6c (Mi6n nhiQrn tir 17/05l2all)
Ban Girim d6c C6ng ty chiu tr6ch nhiQm dAm bdo rang s6 sdch k6 torin duoc ghi chdp mdt c6ch phir hgp d€phan rinh mQt c6ch i9p ly tinh hinh tdi chinl cta Cdng ty d b6t ki thdi didm niro va ddm bdo ring Bdo crio tdiphan anh mot cech hAp li tinh hinh tdi chini cua COng ty o bat ky thdr dlem nao va dam bao rang Hao cao tar
ihinh tuan thu cac Chuiin muc ke toan ViCt Nam, He th6ng k.: lodri ViCt Nam vd c6c quy dinh hiQn hdnh kh6c
vd k6 torin tai ViCt Nam Ban Girim d6c ctng chiu tr6ch ddm bdo an toirn cho tdi san cfra Cong ty vdthuc hien c6c bien phrip thich hqp d€ ngdn ch{n vd c6c hdnh vi gian ldn vd sai pham khac
y6u cdu n€u tr6n trong vi€c ldp 86o c6o tiri chinh.x6c nhQn ring C6ng ry da tuan
di€n Ban Gidm d6c
LC Quang T
T6ng GiSm rliic
Kon Tum, ngiry 28 thdng 07 ndm 201 1
Trang 2Member of Kreston lnternational
s,i sos incsl zot t- lc,l
Kinh siii:
c6 li€n quan
sAo cAo xnr QUA
soAl xfl eAo cAo rar cniNu
Cho giai rtogn ho?t dQng t -ngiy 01/01/2011 l6n ngey 30/06/201I
cfia Cdng tY C6 Phdn Dubng Kon Tum
Hgi d{ing Qunn tri.} Ban Cirim d6c
Cong ty C6 phiin Dudng Kon Tum
c0t{G TY KtiM lo[il
Tru s6 chinh:
P i501, Teng 15, ToA nhd 17T-1
Trung Hoar - Nhan Chinh, Ha Noi
Tel: (84 4) 6 2811 48B
Fax: (84 4) 6 2811 499 E-mall: acagrouP@viettel vn
wwwacagr0up.com.vn
2
Kidm toan , Thud r Tu vdn Tdi chinh doanh nghicp "
chLing t6i da tien hdnh soat xdt Bang can ddi kd toen tai ngdy 30 thilng 06 nam 201 I cirng voi c6c Biio c6o k6t
quA hi4t dQng kinh doanh vd Luu cfiuy,ln tien td ciia COng ty C6 pnan ouong Kon Tum (gqi t ld "Cdng ty")
ctro glui Ooa,it.roat OOng tir ngdy 0i thing0l nam20l1d.;irng1y30thiing06ndm20ll C6c86ocdotdi chinh
k;n"theo klOng nharn -pi,an ani.r tlnt hinh tdi chinh, k€t qud ho4t dQng kinh doanh vd tinh hinh luu chuy€n ti€ni€ theo c6c ngul€n tic va th6ng lq k6 toan dugc ch6p nhQn chung tai cAc nudc kh6c ngoai ViCt Nani'
Nhu da ffinh bay rong Biio c6o cua Ban Gi6m diic t4i trang l, Ban Gi6m d6c Cdng ty co trAch nhigm IAP cac
Bdo c6o tdi chinh tu tiang 3 d6n rrang 21 Tr6ch nhidm cria chirng tdi ld dua ra Bdo cdo k6t qud c6ng tdc soAt
Kdt cua cac 860 e6o tari chinh nary trCn ffen co sd cong t6c soAt xdt cr'ia ching t6i
Chuns r6i dd rhuc hidn cons rac sodt xdl Bdo cdo ral chtnh theo Chuin muc kidm to6n viit \am '; conE ldc
-ai *'eiC6"a" rt ni,y yir.iu cdng tac soat xdt phai lap kii hoach vd thuc hi6n d6 co sq dam bao.via phrii
,ang eao
"uo tai cirinn
LtrOng chua ding nhiing sai s6t trong y6u COng tiic so6t xdt.bao.gdm.chi y€u la vi€ctrao"ddi rrii nhan sr; cia Cdng ry ra rip dung cdr thu ruc phan ttch trdn nhrlng lhong lin lai c'rrn h: corre I,rc narcung cap mdr muc dQ.dam bio rhip hon cong r6c kidm loan Chung toi kh6ng thuc hrerr r1r'g i iec \iit', ar
nen khOng dua ra y kien ki6m toAn
I ren co so cong lac sodr
^el cua ching roi chung ror khong Lhdy co sf.r kien nao dl: chLng Ioi 'h'' ring Ba'' cao
Thay mat va dai dien cha
COIIIC V :TTI H Ti X T EIU TOAN VA TIJ VAN TAI CHiN H
Thirnh viAn Mng Kidm otin Qudc td Kreston Inlemslional
Nguy€n Hoing Ding
Ki6m torin vi€n
chung chi Kirlm todn vion s6 I 106/KTV
Trang 3cdNG TY cO PHAN ouoNc roNI ruN{ 860 c6o tdi chinh
Krt, xA Vinh Quang, TP Kon Tum, tinh Kon Tum Cho giai doan hoat dong tu 0l /01/201 I d6n 30/06/201 I
sANc cAN nor Kf roAN cltrA NI$N DQ
Tqi ngv 30 thdng 06 ndm 201 l
MAl] B OI-DNDon vi: VND
a - rAr sAr\ t{cAN HaN
(100:1 x0+120+r30+140+150)
l Tiin vA cdc khodn tuong tluong tiin
I I ten
2 CAc khoan tuong duong ti6n
{I CAc khoin rliu tu tii chinh ngin h4n
l EAu tu ngin han
2 Du phdng gidm gi6 dAu u ng6n h4n
III Phtii thu ngin hgn
l Phii thu khdch hdng
2 Trd trudc cho ngudi b6n5" Cdc khoan phai thu kh6c
6 DF phdng phei thu ngin h4n kh6 ddi
IV [IAng tiin kho
l Hdng tdn kho
2 Dg phOng gi6m gi6 hdng t6n kho
V Tdi s6n ngin h4n khdc
1 Chi phi trd trudc ngin h4n
4 Tdi sin ngin hqn khSc
B _ TAI SAN DAI HAN
(20A = 2lA+22A+240+250+260)
I Cdc khoen phei thu ddri h4n
II TiLi sAn c6 dinh
i Tei san c6 dinh htu hinl
- Nguyen gi6
- Gia tri hao mdn lfiy k6
3 Tdi san cii dinh v6 hinh
- Nguy€n giii
- Gi6 tri hao mdn lty ki5
4 Chi phi xdy dqng co bin dd dang
ul" B6t dong sen(Iiu tu'
IV C6c kho6n tliu tu tiri chinh diri han
V TAi sen diri hgn kh6c
l Chi phi ha fiu6c ddi han
100
110
1111t2
120
t2l
129130
131
132
135
139140
l4r
149150
151158
200
210
224
221222223227228229
230240
8
1112l3
18.114"821 0194.000.000.000
15.315.076.383
679.306.400(1.819.5ss"734)34.267.413.544
1.603.861.7011.614.390.000
(10 528 299)
3.016.082.248
520.460.959520.460.9 59
91, t 63.514.39543.325.728.859
2 .325 128 85941.000.000.000r.000.000"0001.000.000.000
10.186"210.40291.200.000
288 s52.3 5 5
18"688.211.253
16.676.s40.10912.40 L814.943
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(104.3'79.871 99'7)
t 189.5 89.062
1 198.050.000(8.460.93 8)3.085.136.104
2.0t t "61 I 1 44),.011 6't 1 144
TONG CONG TAr SAN (270 = 100 + 200) 270 143.196.427.902 t 09.851.725.648
-o, Thnydt .irh ti trang 7 d6n trang 21 ld bQ phdn hqp thdnh ciQ Bqo ccto tdi chlnh
Trang 4Coilc:ry c6 psAN DxldNc KON TUM Bro c6o tili chinh
Km2! xa Vinh Quang, TP Kon Tum, tinh Kor Tum Cho giai doAn hoat dong tu 0l/01/201 I ddn 30/06/201 I
nANc cAN Bor xE roAN crtla NIf,N DQ (ti6p theo)
a" no psAr rnA (3oo:3ro+330)
I Nq ngin h4n
l Vay vd ng ng6n h4n
2 Phdi trd ngudi b6n
3 Ngudi mua fia ti6n trudc
4 Thuti vd cric khoin phdi n6p Nhd nu6c
5" Phii trd ngudi lao dQng
6 Chi phi phai tre
g Cilc khodn phai trri phdi ngp ngin han khac
I l Quy khen thudng, phfc lqi
ll Ng dei h?n
4 Vay vd ng ddi han
6 DF phdng trq cAp m6t uiec
ld-B VdN CHr Sd H0'U (400=410+430)
I Ngudn v6n ehfr s& hffu
1 V6n d6u tu cta chti sd htu
2" Th[ng du v6n c6 phAn
7 QuY dAu tu ph6t tri6n
8 Qul du phdng tdi chinh
9" Qu! kh6c thuQc viin ch[ sd hiiu
10 Lgi nhudn sau thui! chua phin phtli II" Ngudn kinh phi ve qu! khdc
l Nguon Klnn pnt
300310
334
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432
15
l6 t7
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39.518.490.96633.025.627.161
1.426.000.000952.151.602505.217.90019.805.541.809
793.435.704
3 .267 132 998i.055.288.506
5 .220 858 64s
6.492.863.8026.435.000.00056.863.802
1A4.211.936.936101.277.818"15430.000.000.000
2.609.812.512
1 1.255.366.988
4.952.945.073
3.100.000.00052.359 724 ^181
88.18288.182
4l "696.191.158
35.194.667.3564.275.000.0001t .649.66'.7 5"13
88.182
88 182
TONG CONG NGUON VON
(440 : 300+ 400) ,140 143"196"427 "902 109"851.725.648
NGUdN V6N MAso ThuyOtrninh 30/06n011 3Ut2/20t4
It" Nq kh6 ddi da xii lY
2, Tai sAn nhin gin hQ
- NguyCn gi6GKlr'6u hao l[v k6
8.246"063"2905.088.942.793
20.862.444.493
(r s.77 3.501 7AA)
8.?46.063.2905"088.942.7932A.862.444.493
Trang 5Cho giai rloqn hogt d)ng ti ngay 0l thang 0l ndn 201 I din ngay 30 thting a6 ndn 201 t
I-€ Quang Tru'6ng Tdng Gi6m tldc
Kon Tum, ngay 28 thdng 07 ndm 201 I
s0
Thuy€t minh
Tir 0l/01/2011
d6n 30/06i2011
Tn 01/01/2010d6n 30/06/2010
1 Doanh thu b6n hAng vA cung cdp dich vg
2 Cdc khoijn gidm tru doanh thu
3 Doanh thu thuan fi biin hdng vd cung cdp dich
ru (10=01-02)
4 Giri viin hing bin
5 Lgi nhuan gdp til b:in hdng vd cung c6p dich vg
6 Doanh thu hoat dong tdi chinh
7 Chi phi tdi chinh
Trong d6: Chi phi ldi voy
8 Chi phi b6n hdng
9 Chi phi quAn ly' doanh nghiQp
10 Lgi nhuin thuAn tir ho4t tlQng kinh doanh
15 chi phi thuc TNDN hiQn hdnh
16 Chi pht thuc TNDN hodn lai
1t7 Lqi nhu{n sau thu6 thu nhip doanh nghiQp
(60:s0-sx-s2)
i8 Ldi co ban tr€n cd phi6u
0102
51
5260
70
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242530
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228"301"579"028
228341"5't9.028
1s2.7 67 "513"09375.534^005^935
l 065.099.795941.760.933
1.238.2t5.!53
468.143.6153.207.189.375
16.217 052.'7 61
t7 .43'7 .144
90.4'74.457(73"437.313)16.143.615.151
Trang 6Km2, xd Vinh Quang, TP Kon Tum, tinh Kon Tum Cho giai doAn ho?t dOng n.r 0l/01/20i1 ddn 30/06/2011
nAo cAo lw cuuvf,N rrtu rp cnlt nr0u og
(Theo phuong ph6p trrlc tiep)
Cho giai doqn hoqt ddne tii ngb) 01 thdng 01 ndm 201 I dAn ngqy 30 thdng 06 ndm 201 I
so
Thuy€t minh
3 Ti€n chi tr6 cho ngudi lao d6ng
4 TiAn chi tra lai vay
5 Tidn chi nQp thud thu nh4p doanh nghiep
5 Ti6n thu kh6c tu hoat dQng kinh doanh
7 Ti6n chi khric cho ho4t dQng kinh doanh
Ltru chuyin titn thudn tir hogt d|ng kinh darnh
II" r,uu chuy6n tidn tir ho4t rlQng itiu tu
3.T i€n chi cho vay mua cdc c6ng cu ng cuadon vi khtic
4.fidn thu h6i cho vay, b6n l3i ciic cOng cq
ng cLia don v! kh6c
7 TiAn thu ldi cho vay, c6 ttc vd lgi nhu4nduge chia
Lru chaJ'A dn thuin tit hogt dQng ddu tu
III Luu chuy6n tidn t ho4t dQng tAi chinh
3" Tien "ay ngan han dari hqn nhin duoc
4 I ien cnl ua ng goc vay
6 Cd nrc, loi nhufln di tra cho chi so hiu Lru chuyin tiin tttudn tir hogt d\ng titi
chinh
Luu chuy6n ti6n thuAn trong k] (50 =
20+30+40)
Tidn vd tuong duong ti€n tldu k]
Anh huong cda thay ddi g gi6 hoi dodi quyd6i ngoai tC
Tidn vA tuo"ng duong ti€n cu6i k)
.t3.325.728.859
71"084"881"936
56 .641 046 364(25.37 s.186.662)(4 2 t 6 .925 327)(356.940.678)
2.',132.04s.391
(8 .963 338 '72s)20.466"700.369
16"599"034.688
Cdc Thuy1t minh tie trang 7 d6n trang 21 lit b0 phdn hqp thdnh ctia Bcto cdo tdi chinh
Trang 7cdxc rv co pnAN orloNc xou rupr B,io c6o tii chinh
Km2, xZ Vinh Quang, TP Kon Tum, tinh Kon Tum Cho giai doan hoal donC! q!q14qLl den 10/064!11
rHuvtr N.rrNH sAo cAo rAr crriNH MAUB09-DN
Ctic Thuyiit minh nay ld mQt bQ phQn hop rhdnh vd cdn rluqc doc ding thdi v6i Bac.t ctio fii chinh kAln the()
oAc orEm Ho,1,T DoNG coA DOANH NGHUDP
Hinh thri'e s& htu v6n
cong ty Co phan Eudng Kon Tum (sau ddy gQi tit ld "COng ry") la COng ty C6 phAn dugc thdnh lap
dugc rhirnh lfp ndn co so C6 phan h6a Doanh nghi€p Nhd nu{ic (Cong ty Dudng Kon Tum) theo
Quy6t dinh s6 t+SllqO-nXU-DMDN ngdy l2/O5l2OO8 cia BO NOng nghidp vd phat tridn Nong
rhon Cong ry le dor vi hach rodn ddc lAp ho?t dong theo !ia1 chLmg nhan dang k) kirrh doanh .o
3803000111 cira Sd K6 hoach vd Ddu tu Tinh Kon Tum c6p ngdy OtlO'/l2OO8, Ludt Doanh nghi€p"
Di6u lQ Cdng ty vd cric quy djnh phrip l! hiQn hdnh cd li6n quan
V6n Di€u I€ theo Gi6y chung nhdn Ding kyi kinh doanh cia C6ng 1y ld 30.000.000.000 dong
T6ng s6 c6ng nhdn vi6n cia C6ng ty tinh d6n ngary 30 thdng 6 ndm 201I ld 248 nguoi
Ngirnh nghd kinh doanh vi ho4t tlQng chinh
Sdn xu6t duorig RS, duong th6, ri duong;
o Mua biin ph6n b6n, thu6c trii sdu vd hoa chdt khdc su dung trong nOng nghi€p;
c l4ua b6n n6ng l6m san nguydn liQu (tru G6, Tre, Nfa);
Sdn xu6t bao bi, sdn xu6t di€n;
o Tr0ng mia (mia gi6ng, mia nguy€n liQu);
" L6p dir ma1 m6c thidr bi gia cdng cdc sdn phdm co khi;
C6ng nghiQp duong RS, dudng th6, ri duong va cdc sdn ph6m sau dudng
co sd LAp BAo cAo rAr cHiNH GrtrA NrtN DO vA K* KE TOAN
Co s0lfp B5o c5o tli chinh
Bdo cdo tari chinh kem theo dugc trinh bay bang Dong Viet Nam t\rNDt Ilreo ngu)en la,' gri go( 'a
phr) hqp vdi c6c Chudn mgc k6 torin viet Nam He thcing k6 toan Viet Nam va cdc quy dinh hi€n hinh
khAc vC kC to6n tai ViCt Nam
Bdo cdo liu chinh |'dm theo kh6ng nham phan anl rrnh hinh tai chinh ket qua hoar d6ng krnh doann
vd tinh hinh luu chuy€n ti6n tQ theo c6c nguyen tac vd thdng lQ k6 to6n dugc chdp nhfln chung t4i cricnudc khAc ngodi ViCt Nam
Ky kd todnNtun tdi chinh cria C0ng ty bit dAu tu ngiry 01 thang0lvdketthucvaongdy3lth6ngl2.
B60 c6o tdi chini ndy dugc l{p cho giai doanrungay0l/01/2011dtlnngdy30/06/2011.
cIrE De Kt To;.N Ap DUNG vA rHUC HIEN cAc CHUAN MUC KE ToAN vrET NAM
Cong r) dp drrng Ch6 d9 K6 toan Doanh nghidp ban hanh rheo Quler dinh ,0 rS ZOOo QD-B lC ng-)
20103/2006 va Th6ng tu si5 244/TT-BTC ngdy 3ll12/2009 cia BO trrdrg Bd Ta i ch inh vi huorg ddn
s&a d6i, b6 sung chC d0 KC to6n Doanh nghiQp
Cong ry dd rhyc hifn cdc Chuan mr,rc [6 todn Viet Nam va cdc van ban huorg din Chubn muc do Nha
nudc ban hirnh 860 cAo tdi chinl dugc lap vd ffinh bdy theo dfng mQi quy dinh cria tung chudn mr,rc.
thong ru huong dan thuc hi6n chuAn muc ve Chi5 dd k6 todn hi6n hdnh dang 6p dung,
2.X
3"
Trang 8Cac Thuyir minh nay ld nQt b6 phdn ho p thdnh yd cin drqc dqc d6ng thdi vbi Bdo cdo fii chinh k'm thea
16r'I rAr cAc cniNH sAcH rE roAN cnt vfu
Ciic chinh siich ki5 torin chi y6u dugc Cdng ry ap dung tuong vi6c l6p Brio c6o tdi chinh:
Udc iinh k6 to6n
Vi€c lap 86o c6o tdi chinh tuan thir theo c6c Chudn muc Kt! to6n ViCt Nam, HC thong KC to6n ViCt
Nam vd c6c quy dinh hign hdnh khac vd ki! toAn tAi ViCt Nam yeu cdu Ban Gi6m d6c phai c6 nhing
u6c tlnh vi gia Oinf,r.antr huong d6n sd lieu bdo cdo ri cong ng tai san va rtec trrnh bi] cd( khoanc6ng nq va tli san tidm tang t4ingdy l{p 86o ciio tdi chin}r ctng nhu cdc s6.tieu bao cao rd doani lhu
va ili pni trong su6t nam iat
"nirn i3t qua no4t dQng kinh doanh thuc t6 c6 th6 khdc voi c6c uqc
rinh, gia dinh dat ra
Ti6n vd c6c khoan tuong duong ti6n
Tiin mar rd cAc klodn ruong dLrcng tidn bao gdm tidn mat tai quy' cdc khoan k) cugc' kj qui' cackhodn ddu tu ng6n han hoac idc khodn dau tu co khd nang thanh khoan cao d6 ddng chuy0n doi thanhtiAn vd it c6 rtii"ro li€n quan d6n vifc bi6n dQng giri tri chuydn d6i cta cac khodn ndy"
C6c khoen phii thu vA dr,r phdng nq kh6 ddi
Dy phdng phii thu kh6 ddi dugc trich lflp cho nhirng kho6n phdi thu da quii h4n thanh todn li- sdu
tfrlng tro t6n, ho{c c6c khoin thu md ngu0i ng kh6 c6 kha ning thanh toAn do bi thanh li, phd san
hay ciic khd khan tuong tu
Hhng tdn kho
Hang rdn kho duoc xac dinh ren co sd gid thdp hon giria giii gdc "ir gid tri thuin co thd thuc hien
duqc Gia gric hirng rdn kho bao gdm chi phi nguydn rit liiu truc tidp chi phr lao dong truc tiep rachi phi sdn-xu6r ching neu cd dd cd duoc hdng t6n kho o dia didm .vd trqng thai hiQn ta r C i,i gdc cuahang t6n kho du,rc xZc dinh theo phuong phrip binh qudn gia quyin Gia ri rhudn co the thuc hien
dui duqc xac dinh bing gi6 bdn udc tinh trii c6c chi phi dd hoan thenh cung chi phi trdp thi brinhdng va phan ph6i ph6t sinh
Tei s6n c6 dinh hii'u hinh vd kh6u haoTdi san c6 dinl hfru hinh dugc trinh bdy theo nguyen gi6 trir girl tri hao mdn liy k6'
Nguyen gi6 tdi san c6 dinh hiiu hinh bao gdm giri mua va todn bO c6c chi phi kh6c li€n quan iruc tiepd6n viQc dua tdi sdn vdo tr4ng thrii sin sdng sri dung
Tdi san ci5 dinh hAu hhh dugc khAu hao theo phuong phap dudng thing dua tren thdi gian hiLu dung
udc linh Thdi gian klriu hao cq Lhd nhLr sau:
Nam
Nhd cta, vat kien trucM6y m6c thiiit bi
Phuong tiQn vin tdi
Thiilt bi dung cu quan lY
Tdi san c6 alinh Yd hinh vh kh6u hao
Quyin sir d4ng tliit
06-25
07-12
06- 10
05-08
Ouydn sri dung ddr duoc ghi nnqn la riri siin c6 dinl vo hinh khi C6ng ty dugc Nh1 nuoc giao dit c6
riru'tiin str dlrne ddt hoaJnhrjn duoc qu1€n su dUng ddr (ru (ruorg hqp thud ddlr rir duoc cdp giay
chrtng nhQn quy€n sri dung d6t
\euydn sid riri siin c6 dinh vo hinlr la qulen s* dung dit duoc xdc dinh 1ir toirn bq cdc khoan tidn chi,."-Jii ;;;;yi; ,,t ,l!.,ng'odr hqp phdp cQng c6c ctri i'tri cho d€n bir girii phong mar bing' san lirp m4r
b.ng, lQ phi trudc b4,
Quyin sd'dung ddt khOng c6 rhoi hen thi khdng rhuc hi€n kh6u hao.
8
Trang 9Km2, xd Vinh Quang, TP Kon Tum, tinh Kon Tum ChogiaidoAnbo?tdqngtLr0l/01/20llddni006'2011
C(ic thu),A minh nAy ld nQt bQ phdn hqp thdnh yd cdn rJrec doc d6ng thdi vdi Btio cdo tdi chinh kAm tueo
rona rA:r cAc cniNn sicn xi roAN cHU Yliu (tiiip theo)
Tdi siin c6 dinh v6 hinh vi khdu hao (ti6p theo)
Cic tdi siin ed allnh vb hiuh khtic
Cae tdi san cii dinl vO hinh kh6c duoc phan dnh theo nguycn gi5 rir di khAu hao )iy ki5.
Khdu hao eila tii sdn c6 dinh v6 hinh khic duo;c tinh theo phuong ph6p duong thiing dua trdn thdi
gian hfru d1lng udc tinlt cira tdi sdn
Ti le kh6u hao phir hqp vdi Th6ng tu s 6 2$/20o9trI-BTC ngdy 20 thdng 10 nam 2009 cua Bd Tai
chinh
Chi phi xay dqng co b6n d6'dang
Cdc tiri sin dang nong qud trinh xa) dung phuc \ $ muc drch san xudt- cho lhLre quan tri hoac tho bir
k! mqc dich ndo kh6c dugc ghi nhdn theo gia g6c Chr phi ndy bao g6m chi phi dich vu vd chi phi ldi
vay c6li6n quan phir hgp v6i chinh siich kti toan c0a Cdng ry viQc tinh kh6u hao cua c6c tdi san ndy
duo" c rip dung gi6ng nhu vdi cac tdi sdn kh6c, bat dAu fu khi tdi san d Ydo trang th6i sin sirng su dung
C6c kho6n tri tru6c ddi h4n
Chi phi fta trudc dii h4n bao gdm c6ng cu, dpng cu, chi phi s*a chfia ldr cho phin bo chr phr baohi6m tdi sdn, cric chi phi khtlc c6 khd nang dem lai lqi ich krnh t6 trong nrong iai cho C6ng ty voi thoi
han hr mQt ndm trd l6n Chi phi trd h'udc ddi h?n dugc phdn b6 trong khoang thoi gian md lqi ich
kinh ti: duge d1r kiiin rqo ra
Cde khodn phdi trri vir chi phi trfch
Cric khodn phii tr6 vd chi phi trich trudc dugc ghi nhrin cho sd tien phai ffA hong tuoTlg lai lien quand6n hdng h6a vd dich vu dd nh6n dugc kh6ng phu thuQc vdo viQc C6ng ty dA nlran duqc hda don crlanhd cung cdp hay chua
Quy dg phdng trq e6p mAt vigc lhrnQuy d{ phdng trq cAp n6t vigc ldm duqc ding d€ chi trd.trq cdp th6i viCc" m6t vi6c cho khoang thcrigian ngudi lao d6ng ldm viec t4i c6ng ty tinh dcn thdi di6m 31/1212008 Mtic trich qu! du phdng trq
i6p -,it uiec ldm ld tu 1% d6n 3% quy luong ldm co so d6ng bdo hrem xd hQi v?r dugc hach todn 'do
chi phi rrong kj Truong hop cuj du phdng rro cdp mdt "iec ldm khong du dd chi lro cap rh o'dr
shgnh ldch Lhidu duoc hach todn vdo chiphi
Chi phi ali vay
Chi phi di vay li6n quan t4rc tiiSp diln viQc mua, ddu ru xdy dpng hoac san xuAt nhiing tiri sdn cdn mQt
thdi gian tuong d6i ddi d6 hoan thanh dua vdo sti dr,rng hof;c kinh doanir duoc cQng viro nguy€n gi6 tdi
sin cho d6n khi tdi stn d6 duoc dua viro srit dung hodc kinh doanh Cdc khodn thu nhap ph6t sinh 1iI
vi6c ddu tu t4m thdi c6c khoin vay duqc ghi gidm nguy6n gia tdi san co li€n quan
Trang 10Km2, xd Vinh Quang, TP Kon Tum, tinh Kon Tum Cho giai doan hoat tl0ng tit 0l /01/201 I d€n 30/06/20 I I
rnuvir mrnu BAo cAo rAI cHiNH (tidp theo) N{Au n os - oN
Cac Thuyd n inh noy ld nit bq ph()n hW thdnh vii cdn drqc dpc d6ng thdi vdi Bdo cdo tdi chinh kim theo
r6u rAr cAc cHiNH sAcH xi roAr cHU Yfu (ri6p rheo)
Ghi nhQn doanh thu
Doanh thu biin hdng vd cung cdp dich vu duqc ghi nhQn khi c6 kh6 nang thu dugc cric lgi ich
kinh t6 vd cd Lhe xdc d!nh duoc mot cdch chic chan ddng rhoi thda mdn didu kiQn sau
/ Doanh thu b6n hdng dugc ghi nhdn khi n-hring rii ro diing kd v2r quydn sd hfu vd sdn phAm
dd du;c chuydn giao cho ngudi muivd khOng cdn khd ndng dring k6 ndo lam thay d6i quy6t dlnh cta
hai bdn vd giri b6n ho{c khd ndng tr6 l4i hdng
/ Doanh thu cung.c6p dich ru dugc ghi nhdn khi di hodn thdnh dich vu Trudng hop dich vq
dugo thuc hiQn trong nhi€u kj,kC toan thi vipc x6c clinh doanh thu trong tirng ki duoc thuc hien cAn
cu viro ry ld hoim rhanh dich vu tai ngiry kdr rhirc nam tai chinh
o Doanh thu hoAt d0ng tdi chinh du.c ghi nhQn khi doanh thu dugc xdc dinh ttrong dor chac
chin vd c6 khA ning thu dugc lgi ich kinh t6 tit giao dich d6
'/ I len lal dugc ghl nn?n lren c0 so tuol glan va lal sual ln{c te
,/ C6 tftc vd lgi nhuAn dugc chia duj ghi nh{n khi C6ng ty duoc quyen nhd,n c6 tuc hoic
dLrgc quyin nhdn loi nnudn tu vi6c g6p v6n
Thuii
Thu6 thu nhap doanh nghiep rh6 hicn tdng gid tri cia s6 thud plai trd hidn t+i va s6 thu6 hoan lai
56 thu6 hien tai phai fia duqc tinh dua tren thu nhap chiu thu6 Thu nhap ch iu thu.j khac voi lgi nhuan
thudn dugc trinh bay fien 86o c6o K6t quA ho4t clQng kinh doanh vi khdng bao gdm cac thodn thu
nh6p hay chi phi tinh thu6 holc dugc khdu trir trong c6c nam khSc vd ngoii ra kh6ng bao gdm c6c chi
ti€u kh6ng chiu thu6 ho{c kh6ng dugc kh6u tru
ViQc x6c diah thu6 thu nhap cira Cdng ty cdn ct vdo ciic quy dinh hiln hdnh vir thu€ Tu1 nhidn
nhfing quy dinh ndy thay d6i theo tung thdi Ic! vd viQc xiic djnh sau cung v6 thu6 thu nh4p doanhnghiQp tu! thuQc vdo k€t qua kiCm tra cia co quan thu€ cd thdm quydn
Thui5 thu nhap hoan lai dugc tinh tlcn c6c khodn ch€nh lech gita gi6 tri ghi s6 cda cac khoin mtLc tii
san ho4c c6ng ng ffCn Bang Can d6i k6 toiin va co sd tinl thui' thu nhap Thu6 thu nhdp hodn lat duock6 todn theo phuong phdp dya trdn ndng Cdn diii k6 to6n Thuii thu nhfrp hodn lai phdi tra phai duqc
ghi nhQn cho l6t cA (;1c khodn ch€nh ldch iam thdi cdn tdi sdn thu6 thu nhdp hoin lai chi duoc ghinh4n khi chic chan c6 di lgi n}luQn tinh thuC trong tuong lai dC sti dgng cdc khodn ch€nh l€ch tam
thdi duoc kh6u trir
Thu.i thu nhAp hoan l4i dugc x6c dinh theo thu6 su6t du tinh s0 iip dqng cho nam tiri sdn duqc thu h6ihay ng phii fia dugs thani toen Thu6 rhu nhii-p hodn lai duoc ghi nhrin ldi, 16 trir trudng h9p khoan
thu6 d6 c6 li€n quan d6n c6c khoan mlrc dugc ghi thing vao v6n chLl sd htu Trong trudng h, p d6,thue thu nhap hoan lai ctng dugc ghi thang vdo vdn cht sd hiru
Tdi sin thu6 thu niap hoan lai vd nq thu6 thu nh6p hodn lai phdi tr6 dugc bir tIiI khi C6ng ty c6quy6n hqp phAp di: bn tru gita tai san thu6 thu nhap hien hdnh vdi thu6 thu nhrip hi6n hrinh phii ndp
vd khi ciic tdi san thue thu nh{p hoin l4i vd ng ihu€ thu ftap hoan l4i phdi tri lien quan tdi thue thu
nhfp doanh nghiQp duqc qudn l!.bdi cirng mQt co quan thue vd Cong ty c6 du dinh thani todn thue
thu nhqp hien hirnh tr6n co so thudn
C6c loAi thui5 kh6c dugc 6p dqng theo cdc luiLt thud hien hdnl tai viet Nam
Ttru6 suiit vir ctic lp pht npp Ngdn sdch md C6ng ty tlang dp dltng
z fhud gid tri gia rdng: Duong rd cac phu phdm u duong dp dr,rng muc lhu6 )u;r 5oo cac hdngh6a kh6c 6p dung rnfc thue suat l0%.
'/ Thu6 thu nhap doanh nghiQp: Ap dung mrlc thuti su6t thu.i Thu nhap doanh nghiQp ld 25%
/ C6c loai thuti kh6c vd le phi nop theo quy dinh hien hdni"