Báo cáo tài chính quý 3 năm 2010 - Công ty Cổ phần Xuất nhập khẩu Thủy sản Bến Tre tài liệu, giáo án, bài giảng , luận v...
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Tan 71,qc!r -Chilli 71ulllh -Bell Tre
Bang can d6i ke toan
Ket qua kinh doanh
LLfuchuyen tien te
Thuyet minh bao cao hli chfnh
Mau s6 Mau 56 Mau s6 Mau 56
B 01 - ON
B 02 - ON
B 03 ON
B 09 - ON
/> '/
Trang 2~~M'" TM S630/09/2010 s6 01/01/2010
90.331.450.443
60.000.000.000
1 Uau tu ngan hgn
(9.302.212.641)
(l0.412.077.065) 149
83.160.000
II TAl SAN CO DINH
76.685.153.302
(31.943.247.641)
3 Tai san c5 dinh vo hinh
(447.107.623)
III BAT DONG SAN DAu TU
1 uliu tu vao cong ty can
251
2 U§u tu vao cong ty lien k~t, lien doanh
252
.'
V TAl SAN nAI RAN KHAC
1 Chi phi tra truac dai hgn
2 Tai san thu~ thu nh~p hoan Igi
3 Tai san dai hgn khac
268
A NO PIlAI TRA (300 =310 + 330)
I NO NGAN HAN
Va b6 sung theo thong tv 244/2009/TT-BTC ngay 31/12/2009.
BANG CAN DOr KE ToAN
f)~n h~t ngay 30/09/2010
Page1
Trang 3~CHi TIeU Mas6 TM S630/09/2010 S601/01/2010
- -~
2 Th~ng du von co phan
51,600,000
632,993,334
4,656,830.12
(*): So d;ju nam: chuy~n so dll' qDy khen thLPiYngtiP ma 421sang ma 323 cho phil h9'fJ
theo thong tll'SO 244/2009/TT-BTC ngay 31/12/2009 Do do nf}' phai tra tang nen
7.765.353.079 dong va nguon von chu s6rhCPu giam xuong 7.765.353.079 dong
/1/
Page 2
Trang 4Chi lieu atiy 3 L[iy kt
1 Doanh thu ban hang va cung cap dieh V\l 173,405,672,035 480,622,735,563
3 Doanh thu thuan ve ban hang va e/eap DV 173,405,672,035 480,239,964,615
CONG TY cO PHAN XNK THUY SAN BEN TRE
Ap 9, Tan Th~c1i, Chau Thanh, Ben Tre
BAa cAa TAl CHINH TOM TAT
Quy 3 nam 2010
-Mau so CBTT-03 (sua obi)
I BANG CAN DOl KE TOAN
TAl SAN SodIl31/09/2010
378,914,493,970
103,828,065,729 59,367,358,222 106,309,667,639 107,049,034,811 2,360,367,569
196,744,167,123
51,064,066,432 42,084,655,891 7,458,906,815 1,520,503,726 96,358,402,900 49,321,697,791
575,658,661,093
-62,333,910,989 62,333,910,989
TAl SAN NGAN H~N
Tien va cae khoan tL1dng dl1dng tien
Cae khoan dau tl1 tai chfnh ngan h~n
Cae khoan phai thu ngan h<;ln
Hang tOn kho
Tai san ngan h~n khac
TAl SAN DAI H~N
Tai san co dinh
- Tai san co dinh hiJu hlnh
- Tai san co dinh va hlnh
- Chi phf xay dljng cd ban da dang
Cae khoan dau tl1 tai chfnh dfii h<;ln
Tai san dai h~n khac
TONG CQNG TAl SAN
Nd PHA, TRA
Nc;1ngan hGln
N(1 dfii h<;ln
VON CHU so HO'U
Von chusO' hii'u
- Von dau tl1 cua chu sa hiJu
-Th~ng dl1 von c6 phan
- C6 phieu ngan qOy
- Chenh I~eh tY gia hoi doai
- Cae qOy
- L<;Iinhu~n sau thue chl1a phan phoi
TONG CQNG NGUON VON
-
513,024,750,104 513,024,750,104 113,396,350,000 277,884,007,126
25,384,523,299 96,359,869,679
,.'
575,358,661,093
Dan vi tfnh: d6na
So dll 01/01/2010
375,424,991,758 90,331,450,443 43,911,519,379 157,158,218.738 82,260,584,091 1.763,219,107 161,579,066,015
-52,484,051,504 -44,741,905,661 7,630,997,165 111,148,678 65,335,618,080 43.759,396,431 537,004,057,773 104,314,607,117 104,314,607,117
432,689,450,656 432,689,450,656 113,396,350,000 277,884,007,126
(3,310,693,474) 25,684,523,299 19,035,263,705 537,004,057,773
(*): So d~u nam: chuytm so dLPquy khen thLPiYngtiP ma 421 sang ma 323 cho phil hCJ'P
theo thong tLPso 244/2009/TT-BTC ngiw 31/12/?009 Do do n9' phaitra tang nen
-7.765.353.079 dong va nguon von chu so hfJlu giam xuong -7.765.353.079 dong
Trang 54 Gia von hang ban
-,
-29,224,007,452 92,794,267,441
18 Co We tren moi co phieu
Tai san ngan hq.n / t5ng so tiii san 65.82 72.92
H~ so thanh toan t5ng quat (t5ng TS In<;Jngan +diii h?n) 9.24 10.98 H~ so thanh toan nhanh (TSLD-HTKln<;Jngan hq.n) 4.36 5.75
H~ so thanh toan n<;Jngan hq.n (TSLD I nQ ngan hq.n) 6.08 8.01
. 30.44
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Trang 7CONG TY c6 PHAN XNK THUY SAN B~N TRE
Ap 9, Tan Th<;]ch,Chau Thanh, Ben Tre
.'
M§u sa B 03 - DN .
(Theo phU'ung ph tip trl;/c tiip) (*)
Quy 3 nam 2010
Chi tieu
1
I LU'u chuyen ti~n tir ho~t don2 kinh doanh
1 TiSn thu tu ban hang, cung cap djch V\l va doanh thu khac
2 TiSn chi tni cho nguai cung cap hang hoa va djch V\l
3 TiSn chi tni cho nguai lao dQng
t TiSn chi tni lai vay
5 TiSn chi nQp thu€ thu nh~p doanh nghi~p
LU'u chuyin tiJn thuiin tir hoat don!! kinh doanh
U LU'u chuy~n ti~n tir hoat don2 dAu tU'
[.Tien chi de mua sam, XD TSCD va cac TS dai h~n khac
2.Ti~n thu ill thanh Iy, nhugng ban TSCD va cac TS dai h~n khac
3.Ti~nchi cho vay, mua cac cong C\lng cua dan vi khac .'
tTien thu hoi cho vay, ban I~i cac cong C\lnQ'cua dan vi khac
.5.Ti~nchid.lu ill gop v6n V,lOdan vi khac
6.Ti~n thu hoi dau tu got;' vonvao dan vi khac
7.Tien thu liii cho vay, co tirc va IQ'inhu~n duQ'cchia
LU'u chuyen tien thulin tir hoat don!! dliu tU'
III LU'u chuy~n ti~n tir hoat don2 tai chinh
[.TiSn thu tlr phat hanh c6 phi€u, nh~n von gop cua chu sa hGu
2.TiSn chi tni v6n gop cho cac chu sa hihI, mua I~i CP cua ON
3.TiSn vay ng~n h?n, dai h~n nh~n duQ'c
LTiSn chi tni ng g6c vay
j.TiSn chi tni ng thue tai chinh
6 C6 tuc, IQ'inhu~n da tni cho chu sa hihI
~U'uchuyen tien thulintir hoat donI! tai chinh
Ti€n va tU'O'n2dlf(yog ti~n dAu kt
\nh huang cua thay doi
Nguiri I~p bi~u (K)', hQ ten)
//
K~ t'6an trU'irng (Ky, hQ ten)
M 2 01 02 03 04 05 06 07
20
21 22 23 24 25 26 27
30
31 32 33 34 35 36
40
50 60 61 70
Don vi tinh: dimg
Liiy k~ tir dAu nam d~n cuai QUYill
531.768.212.321 (395.927.757.907) (37.483.925.299) (514.742.245) 09.089.540.768) 113.958.284.376 (55.364.548.459) 137.345.982.019 (786.577 360)
051.229.298.468) 263.683.752.144
() 20.080.368.180 11.196.411.699
(57.055.343.805) 21
45.498.369.264 (89.613.122.192)
() (22.679.270.000)
(66.794.022.928)
13.496.615.286 90.331.450.443 21
"
5 348.757.666.239 (290.318.622.550) (31.860.714.785) (907.578.207)
67.620.163.356 (13.639.114.446) 79.651.799.607
28.194.901.735 118.502.915.514 (70.862.081.741 )
75.835.735.508
148.210.183.398 5.119.522.060 (1.688.623.343) 151.641.082.115
Bin Tre, ngay 08 thang 10 nom 2010
Trang 8CONG TY c6 pIIA1\:XNK THiJY sAN BEN TRE
Ap 9, X3Tan TIt~eh, Chau Thanh, B~~ Tre
M~u s6 B 09- DN
(Ban hflOh theo QD s6 15/2006/QD-BTC
BAN THUYET MINH BAo cAo TAl CHiNH
Quy 3 nam 2010
1- I>~e di~m ho~t d{)ng eua doanh nghi~p
1- Hinh thuc sa hfhl v6n: Cong ty c6 phAn.
") T ~~J ,,_~ lr;~J rI~n~J V;~J rI~n~J ~J ~~ _n; rI;~J no
KD nha hang va dich Vl,l
4- Di;ic diSm h01;1tdQng cua doanh nghi~p trong nam ffii chinh co anh huang dSn bao cao tai chinh
11- Ky k~ toan, d01l vi ti~n t~ sir d1}ng trong k~ to an
1- Ky kS toan nam (b~t dAu ill ngay 01/01 dSn 31/12 hang nam.)
2- Don vi tiSo.t~ su dl,mgtrong kS toan.: d6ng Vi~t Nam
1- ChS dQ kS toan ap dl,lng: Cong ty ap dl,mg h~ th6ng kS toan Vi~t nam duQ'CBTC ban hanh theo quySt
dinh s6 15/2006QB-BTC ngay 20/03/2006 va cac thong tu huang dKnsira d6i
2- Tuyen b6 vS vi~c ruin thu ChuAn mlJc kS toan va ChS dQ kS toan: Ban giam d6c tuan tM cac nguyen
t~c cua cac chuAn mlJc kS toan cung nhu cac quy dinh cua chS dQ kS toan Vi~t Nam hi~n hanh trong vi~c
l~p va trinh bay bao cao ffii chinh
3- Hinh thuc kS toan ap dl,mg:Nh~t kY chung
IV-Cae ehinh saeh k~ toan ap d1}ng
1- Nguyen ilic ghi hh~ cac khoan tiSn va cac khoan tuong duong tiSn.
Phuong phap chuySnd0i cac d6ng tiSn khac ra d6ng tiSn sir dl,mgtrong kStoan:
.
-Vao ngay ket thuc nien dQ ke toan, cac khoan m1,1Ctien, cong nQ'co goc ngo1;1it~ duQ'c danh gia l1;1itheo 15'
gia ngan hang t1;1ingay 31/12 Chenh l~ch 15'gia phat sinh ill cac nghi~p V1,1nay duQ'c h1;1Chtoan vao baa
cao kSt qua kinh doanh
2- Nguyen ilic ghi nh~n hang t6n kho:
- Nguyen t~c ghi nh~n hang t6n kho: Gia v6n thlJc tS
- Phuong phap l~p dlJ phong giam gia hang t6n kho: khong
- Nguyen tAc ghi nh~n TSCB : nguyen gia TSCB baa g6m gia mua va cac chi phi co lien quan dSn vi~c
dua TS vao h01;1tdQng
- Phuong phap kh~u hao b~t dQng san d~u tu
5- Nguyen tAcghi nh~ cac khoan dAutu tai chinh:
- Cac khoan d~u tu vao cong ty can, cong ty lien kSt, v6n gop vao CO'sa kinh doanh d6ng kiSm saM;
- Cac khoandau tu chu'ng khoan ngan h1;1n:ghi nh~n theo phuong phap gia g6c
Trang 901- Ti~n So 30/09/2010 So 01/01/2010
- Ti@ndang chuySn
- Cac kboim d~u tu ng~n h1;ln-,dai h1;lnkbac: ghi nh~n theo phuong phap gia g6c
6- Nguyen tic ghi nh~ va v6n hoa cac kboan chi phi di vay:
- Nguyen t~c ghi nh~n chi phi di vay
- Ty 1~v6n hoa duQ'cSlr d\lng dS xac dinh chi phi di yay duQ'cv6n hoa trong kY
7- Nguyen tic ghi nMn va v6n hoa cac kboim chi phi kbac:
- Chi phi trci tmac ng~n h1;lnbao g6m cac chi phi cua nam tai chinh hi~n hanh ho~c duQ'c ghi nMn chi phi cha philn b6 kbi ph\lc V\lcho d6i tuqng co chu kY kinh doanh dai
- Chi phi khac;
- Phuong phap philn b6 chi phi tra tmac
- Phuong phap va thai gian philn b6 lQ'ithS thuong m1;li
8- Nguyen tic ghi nh~ chi phi phai tra
9- Nguyen tic va phuO'ngphap ghi nh~n cac kboim dl! phong phai tra
10- Nguyen tic ghi nh?n v6n chu sa hihI:
- Nguyen tic ghi nh~n v6n dAutu cua chu sa hihI, th(lng du v6n c6 phAn, v6n kbac cua cM sa hihI.
- Nguyen t~c ghi nh~n chenh l~ch tY gia
- Nguyen t~c ghi nh~n IQ'inhu~n chua philn ph6i
11-Nguyen tic va phu011gphap ghi nh~ doanh thu:
Doanh thu ban hang duQ'c ghi nh~n kbi doanh nghi~p co duQ'c IQ'iich kinh tS ill giao dich ban hang va s6 ti@nthu v@duQ'c xac dinh tuong d6i ch~c ch~n t1;lithai diSm ghi nh~n doanh thu don vi da
hoan thanh vi~c chuySn giao phAn 16'0rtii ro va IQ'iich g~n li@nvai quy@nsa hihI san phfim cho nguai
mua,d6ng thai xac diM duQ'c chi phi co lien quan
12 Nguyen tic va phmmg phap ghi nh~n chi phi tai chinh: ti@nlai duQ'c ghi nh~ tren ca sa kY h1;lnva lai
su&t cua tirng kY
nh~p doanh nghi~p hoan 11;li
14- Cac nghi~p V\l dl! phong rtii ro h6i doai
15- Cac nguyen tic va phuong phap kS toan kbac
v- Thong tin b8 sung cho cac khoan ID\lCtrinh bay trong Bang din d8i k~toaiI
(Don vi t£nh:d6ng)
II
02- Cac khoi'm d~u tlr tai chinh Dg~n h~D
2.1- D~u tu c6 phi~u
+T&m lqp VLXD D6ng Nai
+ Cty CP Dong Hai
S630/09/2010
Soluqng 1.972.818 340.460 225.150
s6 dAu nam
Gia tri 48.213.732.020 6.479.969.776 4.863.158.764
Trang 10+ T~p doan Hoa Phat 17.200 643.279.410 123.660 7.159.339.579
- Phai thu ve co phfm hoa
- Phai thu v~ c6 rue va 19i nhu~n duQ'c chia
- Phai thu nguai lao dQng
- Hang hoa
- Hang hoa kho bao thu~
- Hang hoa bfit dQIlg san
So 01/01/2010
Cong 06- Phili thu dai h:;tn ni}i bi}
Con2
* Gm tf! ghl so cua hang ton kho dung de the chap, carn co [
dam bao cac khoin ng phai tn\:
* Gia tr! hoan nh~p d1Jphong giam gia hang t6n kho trong nam: 10.412.077.065
ho:'mnh~p d~rphong giam gia hang t6n kho:
Trang 11- Ky guy, kY c~Q'(;_(hlihgn
- Cac khoim tien nh~n uy thac
- Cho yay khong C(Jli'ii
- Phai thu did hgn khac
Cong
d~n
hihI hioh
-
- Tang khae
- Chuy~n sang BUS
- Giam khae
- - - - -
k~
- Tang khac
- Giain khac
-Gia trj con Il].icua
TSCD biru binb
- Cac cam kit vd vi?c mua, ban TSCD hiiU hinh co gid trj iOn trong tU071g iai:
()9- Tan , iam tai san c8 dinh thue tai chioh:
Phuang ti~n v~n tili,
"
truyen d~n
TSCD hiiu hinh khae
Tai san co dinh vo hinh
T6ng cQng
"
tbue tai chinh
~~tr~~
~
- Mua l~i TS thue
-Tra l~i TS thue
-k~
-
Trang 12-:-Kh~u-hao-~o;:;g-;:;1i; -
Tang khac
- Tra l~i TS thue
-sf) du-cuoi nam
-Ghi trj con l:;ticua
TSCD thue tai chinh
- T~i ngay dau nam
- T~i ngay cuoi nam
* Tien thue phat sinh th~m dU:lJcghi nhgn la chi phi trang nam:
* Can ell' de xac djnh tien thue phdt sinh them:
* DiJu khaan gia hgn thue hagc quyJn dU:lJcmua tai sim:
Quyen Slrd\mg d~t
Philn mem quan tri DN_
B4U
.
-'-'-' "-"-"' -' - .0 _" -.-.-.-. . . -.-. - -.
-Mua trong nam
-T~o ra ill nQi bQ DN
- Tang khac
- Thanh ly, nhUQ11gban
- Giam khac
.
==:==~!34:S51.488===~~oifLl!g88= ~_~~ao moo li!i11 :==:= ==
- Tang khac
- Thanh ly, nhm;mg bim
- Giilm khac
-S6 dlf cu6i Dam
hi tri con l:;ti clia
TSCD vB hinh
Khoao m\lc
Tong cQng
So 30/09/2010 1.520.503.726
So 01/01/2010 111.148.678
1.520.503.726
111.148.678 12- TaD
Trang 13So luQ11g Gia tri SoluQ11g Gia tri
- Cho vay did h;.tn
- Chi phi thanh I~p doanh nghi~p
- Chi phi nghien Clm co gia tri Ian
- Nq dai h;.tndSn h;.tntra /1/>
s6 01/01/2010
- Nha
- Nha va quyen stJ-dlJog dllt
-~-QuYSnsir d\mg
~i - Nha
- Nha va quyen sir dl,!ogdllt
.-.GTci_ ~~;-b~t d~.~g-~;i~ -. -.
d~u ttr
' , r
m
_ _ _._ . _ _._. _ _
- Nha
- Nha va quyen sir dl,!og dllt
- Co sa h;.t tAng
13- D~u ttr dai h~n khac
Trang 14-Thue thu nh~p ca nhan 20.816.600
- Cae khoim phi, l~ phi va cae khoim phai nQp khae
- Chi phi sua chua Ian TSCD
CQng
- Tai santhua ehagiai quyet
- Bao hi~m y tS
- Phai tra ve e6 phAn hoa
- Nh~n kYquy, kYClfgc ng~n h;;tn
-Vay dai h;;tn nQi bQ
- Phai tni dai h;;tn nQi bQ khac
- Yay d6i tuqng khac
b NQ'dili hl}n
-Thue tai ehinh
-Nq dai h?ll khae
Con2
Tril ng
Tren 1 den 5 nam
Tren 5 nam
21- Tili san thu~ thu nh~p hoan Il}i vil thu~ thu nh~p hoan Il}i phiii tni
:li san thue thu nh~p hoao l;;tilien quan den
khoan ehenh l~eh t;;tmthai dugc kh~u trlr
:li san thuethu nh~p hoao I?ilien quan den
khoan 16tinh thuS chua Slr d\ln
ai san thue thu nh~p hoiln l?i lien quan den
khoan Uti diii tinh thuS ehua Slr dljn
Trang 15;:3
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Trang 16b- Chi ti~t von d~u tu cua chu SO'hii'u So 30/09/2010 So 01/01/2010 Von gap cua Nha mroc
* So hrqng c6 phieu quy
ehia 101nhuan
+ V6n g6p giam trong rom
+ C6 ruc dii cong bf>tren c6 phiSu uu diii
- C6 ruc cua c6 phiSu uu diii lUy kS chua duqc ghi nh~n
- S6 luqng c6 phi6u duqc mua l~
+ C6 phiSu ph6 thong
+ C6 phiSu uu diii
e- Cae u- cuadoanh n hie
So 30/09/2010 22.001.844.627 3.682.678.672
22.001.844.627 3.682.678.672
* M\lC dich trich l~p va S11d\mg cac quy cua doanh nghi~p
24- Tai san thue n oili