CONG TY C6 PHAN DAU TTIALPHANAMKhu c6ng nghipp ptrO Ntii A, xd Tnmg Tric, huyQn VIn Ldm, tinh Hrmg Y€n Bing cin A5i X6 to6n tii5p theo Donvitinh: VND B.. c6xc ry ct rnAxoAu rtf lr rulxam
Trang 1c6xc rv cO psAr oAu nIaLPHANAM
Khu c6ng nghiep Ph6 Niii A, xZ Tnmg Tric, huyQn VAn Lam, flnh Hmg YOn
Tli ngiy 30 thing 9 nim 2013
Don i tlnh:
I Ti6n vi cdc khoin tucrng tlucrng ti6n
l llen
2 Citc khoan tuong tluong ti6n
II C6c khoin tliu tu tii chinh ngin h4n
l DAu tungln h4n
2 DrJ phdng gilrr- gtlitdu tungiin han (*)
III Cic khoin phii thu ngin h4n
l Phai thu kh6ch hdng
2.Tr|trufic cho ngudi b6n
3 Phei thu nQi bQ ngin han
4 Phai thu theo tii5n d0 ki5 hoach HDXD
5 CiLc khoan phii thu kh6c
6 Dgphdng phdi thu ngin h4n kh6 ddi (*)
IV Hing tiin kho
l Hangtdnkho
2 Dg phdng ginm gi6 hdng t6n kho (*)
V TAi sin ngin h4n kh6c
1 Chi phi tri trudc ngln h4n
2 ThuiS GTGT rtu-o c kh6u trir
3 Thui5 vd c6c khoan phii thu Nhd nudc
4 Tdi san ne6n han kh6c
t20
t2t
129
140t4t149
l3s
139
150151
r52
154158
10,735,000,00010,735,000,000
172,921,915,254122,629,133,82940,850,862,175
17,591,463,502(8,149,544,252
47,4L0,770,56647,410,770,566
9,8291140,19073,644,01329,106,8829.726.389.29s
227,745,299,9651,857,315,1131,857,315,1l3
12,495,408,13412,495,408,134_
162,904,178,316133,865,392,79715,909,864,753_
20,454,737,872(7,325,817,106i49,755,173,66649,755,173,666_
733,224,73611,125,000546,128,768175.970.968
Trang 2CONG TY C6 PHAN DAU TTIALPHANAM
Khu c6ng nghipp ptrO Ntii A, xd Tnmg Tric, huyQn VIn Ldm, tinh Hrmg Y€n
Bing cin A5i X6 to6n (tii5p theo)
Donvitinh: VND
B rAr sAN oAr n4N
I Cdc khoin phii thu diri h4n
l Phai thu ddi h4n cira kh6ch hAng
2 Vl5n kinh doanh d tton vi tr.uc thuQc
3 Phai thu ddi han nQi b0
4 Phei thu ddi h4n kh6c
5 Ds phdng phii thu dni fun kh6 ddi (*)
II TAi san c6 Oinn
l Tdi sin c6 ei*r hitu hinh
- NguyAn gid
- Gid tri hao mdn lfiy kii (*)
2 Tdi san cO ei*r thu6 tdi chinh
- Gid tri hao mdn lily kii (*)
1 Chi phi xfly dpg co bin dd dang
tII BAt dQng sfln d6u tu
- Nguy6n gi6
- Gi6 tri hao mdn lfly k6 (*)
tV Cic khofln tliu tu tii chinh dii h4n
l DAu tu vdo cdng ty con
2 DAu tu vdo cdng ty li6n ki5t, li6n doanh
3 DAu tu dii h4n kh6c
4 Du phdng giim gi6 dAu tu tdi chinh ddi han (*)
V Tni sin dii h4n khSc
l Chi phi tri tru6c ddi han
2 Tdi san thui5 thu nhQp hodn l4i
3 Tdi sin ddi han kh6c
200
2102tt
212
21321821922022122222322422s226227228229230240241242
2s0
2sl
2522582s9260261262268
v.06 v.07
2,080,541,187,380
4,846,760,1352,956,838,4969,815,089,238(6,858,250,742)1,728,910,0393,291,281,594(1,s62,371,ss s)44,270,176(44,270,176)161,011,600
2,075,236,501,0192,018,336,994,428110,250,000,00046,282,533,504(99,633,026,913
457,926,226298,926,226159,000,000
2,132,833,417,167
618241239,6274,448,871,17211,487,253,889(7,038,382,717,2,214,356,8553,291,281,594(1,076,924,739
44,270,176(44,270,176,161,011,600
2,125,1O1,411,0462,018,316,994,428122,250,0W,W448,204,049,072(63,669,632,454907,766,494748,766,494159,000,000
cl
,/
C
ir 1i \
,.
Trang 3c6xc ry ct rnAxoAu rtf lr rulxam
Khu cdng nghiQp PhO N6i A, xd Tnmg Tr,ic, huyQn V6n L6m, tinh Hrmg yOn
Bing cln Adi t6 to{n (tii5p theo)
i tinh VND
A Nq PHAI TRA
I Ng ngin hgn
l Vay vi no ngiin h4n
2.Phdi tri nguoi b6n
3 Nguoi mua tri ti6n trudc
4 Thuti vi c6c khoan phdi nQp Nhd nudc
5 Phai tri ngudi lao ctQng
6 Chi phi phii iln
7.Phei trn nQi b0
8 Phei tri theo tiiin <IQ kii ho4ch HDXD
9 Cilckhoan phii tr6, phii nQp ngin tr4n khac
10 DU phdng phii tri ngin hpn
I L Qu! khen thudng, phric lgi
II Nq dii hqn
l Phei tra ddi h4n nguoi b6n
z.Philitri ddi han nQi bQ
3 Phai tri ddi hqn kh6c
4 Yay vi ng ddi h4n
5 Thu6 thu nh4p hodn lpi phii tri
6 Dg phdng trg c6p m6t vi6c lam
7 Dg phdng phni trd ddi han
8 Doanh thu chua thlrc hiQn
9 QuY ph6t triiin khoa hgc vd c6ng nghQ
6 ChCnh lQch tj gia hiii doai
7 QuI rIAu tu ph6t trii5n
8 QuI dy phdng tdi chinh
9 QuI kh6c thuQc vdn chri sd httu
10 Lqi nhufln sau thui5 chua phdn ph6i
II Ngu6n kinh phi vi quf khfc
300
310
3ll 3t2
313314315316317318319320323330331332JJJ334335336337338339400
4104tt412
4t3
414416417418419420430
13,707,241)g;
715,518,46030,119,112,767
556,792,0031,234,959,15728,327,361,607
2,106,580,297,8542,106,580,297,8541,924,844,130,00074,155,820,000
3,721,683,671
I 03,858,664, I 83
219,888,261,X7
186,864,335,72692,666,64135A83,550,908,9182,333,748,4241,122,092,877
2,140,69AA55,X5
2,140,690,455,5651,924,844,130,00074,155,820,000
3,721,683,671137,968,821,894
.Hi
:D
^!::'lL
Trang 4
in-cONG Ty cO pHAN DAu rrrALpHANAlvr
5{ru c6p q41eB Phi
ry.fl A,.x6Tnmg Tr6c, huyQn V[n L6m, tinh Htmg y6n
B6ng cin .t6i kG to6n (ti6p theo)
cHi rrTU NGoAI BANG CAN o6I xr ToAN
T4i ngiy 30 th6ng 9 ntrm 2013
l Tdi san thu6 ngoii
Vat tu, hang h6a nhfln git hQ, nhfln gia cOng
Hing h6a nh6n b6n h0, nhan ky gui, lqf cuo c
Nq kh6 <tdi <ta xri lf
COf',,1G TY
cd pnAruDAtj TII
Atr,FHANA"t,I
Trang 5CONG TY CO PHANDAUTTIALPIIANAM
Khu c6ng nghiQp PhiS NiSi A, x6 Tnmg Ti,ic, huyQn Ven Lem, tinh Hmg y6n
Quf III NIm 2013
Donvi tinlt YND
ll Doanh thu bin hirng vi cung c6p dich vg
12
C6c khoan gi6m tru doanh thu
lS
noanfr thu thuAn vB bdn hing vi cung cdp dich vg
l+ cia u5n hang brtn
I
ls Lqi nl,r6, gQp vd b6n hdrng vi cung cip dich vrr
I
16 Doanh thu ho4t dQng tdi chinh
lz Ctri pni tii chinh
l- Trong d6: Chi phi ldivoy
18 Chi phi brln hang
le Crri ptri quan lf doanh nghiQp
Itl f6ng lqi nhufln k6 to6n tru6c thu6
lrs ct i phi thuis TNDN hiQn hanh
Ito cru phi thu6 TNDN hodn l4i
lI7 Lgi nhugn sau thu6 TNDN
I
Il8 Lei co blln tr6n c6 phi5u
01 02
3l
32
l0 lt
202t
22
23
24 25
30
4050
VI.05VI.06
VI.07VI.O8
39,887,032,037205,673,52839,691,359,50938,466,504,0151,214,954,4945,195,472,8072,194,994,4033,015,785,22580,305,4321,357,074,909
2,787,9521557
16,246,71112,840,200 3,406,5112,7glr35g106g(439,500,358)3,2301859,426
57,155,909,675936,112,40956,219,797,26659,112,864,569-2,893,067,3031,352,071,75911,996,225,6535,048,598,76i292,024,2711,212,745,987
-15,041,991,4551
I
17,460,344,7771 81S,853,7441
I
r6.64r.49r.0331
517,312,391-439,500,358
1,5211687,545
133,599,641,9722,021,319,640131,567,322,332127,375,449,9534,191,872,47913,895,627,53345,934,725,3849,787,436,686365,917,2366,351,521,271(34,574,663,990)300,720,7391,154,715,645(853,994,906)
l
I
(35,428,658,786)l
_l(1,318,501,074)l
(34,llo,ls7,7n)l
165,888,794J538,279,999906157,609,191,117160,235,61t,t50
Q,626,&U,ry
9,763,771,U59,894,6/35t9
13,224,924,621
1,953,886,0!85,206,505,9tt(9,9l8,0EErlEtl
6,7435E4,%211.3e6.3t3.Iffi |
(1,318,501,07,1,6,665,772,y2g1
06 thdng lI nd,m 2013(loc
Trang 6c6Nc rY co pnAN oAu rtl ALpHANAM
Khu c6ng nghiQp Ph6 N6i A, xd Tnmg Tric, huyQn Vdn L6m, tinh Htmg y€n
Quf III Nim 2013
Don v! tfnh: WD
so
Lui k6 ttr tIAu nIm diSn cuiii
Quf III nilm nay Quf III nIm trrnfc
I Luu chuy6n ti6n tr)r ho4t ilQng kinh doanh
1 Ti6n thu tir b5n hdng, cung c6p dich vu vd doanh thu kh6c
2 Ti6n chi tr6 cung c6p hang ho6 vi dich vu
3 TiAn chi tri cho ngucri lao ilQng
, -.).
4 Ilen cm tra wvay
5 Ti6n chi nQp thui5 thu nhflp doanh nghiQp
6 Ti6n thu kh6c tir hopt <lQng kinh doanh
7 Tidn chi khdc tir ho4t dQng kinh doanh
Luu chuy6n tidn thuAn tir ho4t ttQng sin xudt kinh doanh
II Luu chuy6n tidn tt ho4t ilQng tlflu tu
1 Ti6n chi dC mua s6m, xAy dpg TSCD vd c6c tdi sin ddi h4n kh6c
2 Ti6n thu ttr thanh lf, nhugmg b6n TSCE vd c6c tdi san ddi hpn kh6c
3 Ti0n chi cho vay, mua bdn CCDC cria don vi kh6c
4 Ti0n thu h6i cho vay, b6n lpi c6c cdng cg ng cta don v! kh6c
5 Ti6n chi dAu tu, g6p v5n vio dcrn vi kh6c
6 Tidn thu hdi clAu tu g6p vi5n vdo don vi khSc
7 Ti6n thu l6i cho vay, cO ttc vd lqi nhuan dugc chia
Luu chuy6n ti6n thufln tir ho4t tlQng tIAu tu
lII Luu chuy6n tidn t& ho4t tlQng tii chfnh
1 Ti6n thu tir ph6t hdnh c6 phi5u, nhfln vi5n g6p cria chri s0 hiru
2 Ti0n chi tri v6n g6p cho c6c chri s0 hiru, mua lai c6 phiiiu cria doanh
nghiQp iH ph6t hanh
3 Ti0n vay ngfinhpn, ddi hpn nhQn du-o c
4 Ti6n chi tri ng gi5c vay
5 Tidn chi tr6 ng thuO tdi chinh
6 Cd ttic, lqi nhuan d5 tri cho chri sd hiru
Luu chuy6n ti6n thuAn tir hogt ilQng tni chinh
Luu chuy6n ti6n thuin trong kf (50 = 20+30+40)
Tidn vi tuong ducrng tidn tiin tliu k!
Anh hu&ng cria thay d6i ti gi6 trOi Ooai quy d5i ngo4i tQ
Ti6n vi tucrns tlucrns ti6n ttin cu5i Irv (70: 50+60+61)
1
2
a
J4
5
6720
2I22232425272830
3r
325534353640
5060
92,968,745,227(77,956,7 | 1,808)62,015,461,150
(823,419)
(8,700,058,560)41,494,007,65632,793,119,677
15,192,200,000(109,864,766,251)
(873,905,974)
(95,546,472,225)
(737,891,398)
1,856,575,4281.118.684.030
157,054,090,739(47,231,031,243"(2,144,167,884"(13,708,914,173"(2,853,208,5501922,345,055,302(605,203,08 4,629"408,258,729,562
(1,000,0001(87,330,000,000)39,069,100,000(5,945,000,0001(54,206,900,000)
43,619,000,000(423,288,951,5691(3,398,589,1521(383,068,540,721)(29,016,711,158)30,538,099,713
"ix* GrAM o6'c
9B*Yha"f 6'/nh
Trang 7cONc ry cO pnAx DAU TUALPHANAM
Khu c6ng nghiQp PhO NOi A, xd Tnmg Tfic, huyQn VAn Lam, tinh Hmg YOn
Bin thuy6t minh B{o c6o tii chinh (tiiSp theo)
BAN THUYET MINH BAO CAO TAI CHINH
T4i ngiy 30 th6ng 09 ntrm 2013
I D+C DIEM HOAT EQNG CUA DOANH NGHIEP
01 Hinh thrfrc sO hiiu v6n
Ld C6ng ty cd phen
02 Linh vr;c kinh doanh
Sin xu6t, thuong m4i vi dich vu
03 Nginh nghd t<intr doanh
Ho4t ttQng chinh cta C6ng ty trong n[m tdi chinh ki5t thric tpi ngdy 31 thdng 12 ndm2012 bao g6m:
- Bu6n bdn cdc tu liQu sin xu6t, tu liQu ti6u dtng;
- Dai llf mua bdncdc lopi hing h6a
- Sin xu6t va kinh doanh cric lo4i son vd vQt liQu xdy dpg.
- Cho thu6 mflt bdng, nhd xuong;
- Nh?n uj'th6c dAu tu
rr NAM TAr cHiNH, DCrN vI TrtN TE srr DUNG TRoNG xf roAN
01 NIm tii chinh
N[m tdi chinh cria C0ng ty U6t OAu fi ngiy 01 th5ng 01 vd kiSt thric tai ngdy 31 thdng12 hing n6m
02 Don vi ti6n tQ sr? dgng trong k6 to6n
Don vf ti6n tQ su dsng trong ghi ch6p ki5 toan ld ddng ViQt Nam (VND).
rrr CHUAN Mr/c vA cHt DQ KE TOaN Ar ngXC
01 Ch6 d0 t6 to6n 6p dsng
C6ng ty 6p dung ctriS AO ki5 to6n doanh nghiep ViQt Nam ban hdnh theo QuyiSt dinh s6 15/2006/QE-BTC
BTC ngdy 20 th6ng3 n6m 2006, Th6ng tlr s6 24412009/TT-BTC ngdy 31 thdng 12 ndm2009 cta BQ Tii chinh,c6c chuAn muc k6 to6n ViQt Nam do BO Tei chinh ban hdnh vd c6c vdn ban sua eOi, UO sung, hu6ng ddn thlrc hiQnkdm theo
02 Tuy6n bi5 vdiviQc tuf,n thfr ChuAn mrpc k6 tofn vi cn6 oq k6 to6n
Bilo c6o tdi chinh tluo c lQp vd trinh bdy pht hqp v6i crlc chu6n mpc k6 to6n, chti t10 k6 to6n doanh nghiQp ViQtNam hiQn hdnh
03 Hinh thn?c t<6 to6n 6p dgng
C6ng ty 6p dUng hinh thrlc kti toan tr6n m6y vi tinh
w cAc cHiNH sAcH xr roAN Ar oqNc
01 Nguy6n tic ghi nhfn cic khoin tidn vi c6c khoin tuong tlucrng tidn
C6c kho6n ti6n bao g6m ti6n m{t, tiAn gur ngan hing, ti6n dang chuy6n
Crlc khoin tu<rng tluong tidn ld c5c kho6n dAu tu ng6n han khdng qu6 03 thring c6 khi n[ng chuy6n dOi dE dang thnnhti6n vd khdng c6 nhi€u rui ro trong chuy6n d6i thanh tiAn kO tir ngiy mua khoin <l6u tu iI6
C6c nghiQp vg kinh t6 ph6t sinh bing ngo4i tQ du-o c quy tl6i ra <I6ng ViQt Nam fj gi6 thyc til t4i ttrOi tti6m ph5t sinhgiao dich ngo4i tQ ciraNgdn hdng Thuong mpi noi doanh nghiQp c6 giao dich ph6t sinh T4i thoi ili6m cu6i nem, c6c
khoin mgc ti6n tg c6 gi5c ngopi tQ duo c quy dOi theo f! gi6 mua vdo cria Ngdn hang thuong mpi noi doanh nghiQp md tii khoin c6ng bi5 tai thdi tlicm lflp b6o c6o tdi chinh
Ch€nh lQch t! gi6 thgc t5 phSt sinh trong kj'vd ch6nh lQch ff gi6 do <t6nh gi6 lai sti du c6c khof,n mpc ti6n tQ tai thoi
ttitim cui5i n[m duo c ghi nhQn vdo doanh thu ho{c chi phi tdi chinh trong nAm tii chinh
02 Nguy6n tic ghi nhfln hing tdin kho
Trang 8cONG TY cO PHAN oAu nI.II,PHANAM
Khu c6ng nghiQp PhO Ntii A, xE Trung Tiic, huy€n Ven Lam, tinh Hmg y6n
Bin thuy6t minh 86o c6o tii chinh (tiiip theo)
Hdng t6n kho du-o c ghi nhQn theo gi6 gi5c Truong hqp g6 tri thuAn c6 thr5 thlrc hiQn dugc th6p hon gi6 gdc thi phditinh theo giri tri thuAn c6 th6 thpc hiQn <lugc Gi6 g6c hing t6n kho bao g6m chi phi mua, chi phi ctr6 ti6n vd ciic chiphi li6n quan tr.uc tii5p kh6c ph6t sinh <tC c6 iluo c hdng tdn kho d tlia <li€m vd tr4ng thrii hien tai
Gi6 tri hang tdn kho duo c x6c <linh theo phuong phSp binh qudn gia quydn
Hing t6n kho dugc hach to6n theo phu<rng ph6p kO khai thudng xuyOn
03 Ngqygn tfc ghi nhfln vi kh6u hao tii sin c5 ainn
thuA fii ch{nh
Tdi sin cO einl hfru hinh, v6 hinh <tugc ghi nhQn theo gi6 gi5c Trong qu6 trinh srl dpng, tii san cii einfr htu hinh, tii sin c6 dinh v6 hinh <tuqc ghi nhan theo nguy0n 916, gi6tr! hao mdn lu! ki5 vd gi5 tri cdn lpi
Tdi sin c6 Apfr thuO tdi chinh tlugc ghi nhQn nguydn gi6 theo gi6 tri hqp lf ho{c gi6 tri hien tai cira khoin thanh toiin
ti6n thu€ ti5i tfri6u (kh6ng bao g6m thu6 GTGT) vi c6c chi phi h.uc tiiSp ph6t sinh ban tldu liOn quan rliin TSCD thud tii
chinh Trong qu6 trinh sir dpng, tdi sin cO einfr thu6 tdi chfnh iluo c ghi nhfln theo nguy6n gi6, hao mdn lui ke vd giri ufcdn l4i
Phrong phtip khiiu hao TSCD hftu hlnh, TSCD vO hinh, TSCD thuA fii chtnh
KhAu hao TSCD hitu hinh, vd hinh dugc trich theo phuong ph6p dudng th6ng Thoi gian kh6u hao dugc x6c tlinh phnhqp vdi quy dlnh t4i Th6ng ttr sO 20312009/TT-BTC ngity 20 th6ng l0 nim 2009 cira BQ Tii chinh, cU thiS nhu sau:
- Nhi ctra vQt kii5n tnic
- Tdi san c6 tlinh khrlc
04 Nguy0n tic ghi nhfn cic khoin tlflu tu tiri chfnh
Khoin itAu tu vio c6ng ty con, cdng ty li6n k6t duqc ki5 to6n theo phuong ph6p gi6 g6c Lqi nhufln thudn duqc chia tuc6ng ty con, c6ng ty li6n tr5t pnat sinh sau ngdy <l6u tu du-o c ghi nhAn vio 86o c6o Kiit qu6 ho4t <tQng kinh doanh Cilckhoan <tuOc chia kh6c (ngodi loi nhufln thudn) du-o c coi ld phan thu hdi c6c kho6n tIAu tu vd dugc ghi nhAn ld khoanC6c khoin dAu tu chrlmg khorln t4i thoi ttiOm b5o c5o, n6u:
- C6 thdi h4n thu trOi troflc <Lio hpn khdng qu6 03 th6ng kr5 tir ngdy mua khoin ttdu tu tl6 tlugc coi ld "tucrng tluongti6n";
- C6 thdi h4n thu trOi vi5n dudi 01 nim ho{c trong 01 chu lc} kinh doanh <luo c phdn lo4i ld tai san ng6n h4n;
- C6 thdi h4n thu trOi vi5n tr6n 0l n6m ho{c hon 01 chu k} kinh doanh ttugc phdn lo4i ld tdi san ddi hpn
Dp phdng t6n th6t cho c6c khoin ttAu tu tdi chinh kh6c tlugc trlch lflp khi c6c t6 chrlc kinh t6 ndy bi l5 (trt trucmg hqp
16 theo ki5 ho4ch cI6 itu-o c x6c tlinh trong phuong 6n kinh doanh trudc khi <lAu tu voi mrlc trich l6p tuong img voi rj lQ
,|,
g6p v6n cta C6ng ty trong c6c t6 chrlc kinh G nny)
Nguy6n tic ghi nhfln vi viin h6a cic khoin chi phi tli vay
Chi phi di vay du-o c ghi nhQn vdo chi phi sin xudt, kinh doanh trong kj,khi ph6t sinh, trir chi phi tli vay li6n quan tr.uctiiSp di5n vi6c dAu tu xdy dpg hopc san xu6t tdi san dd dang <lugc tinh vdo gi6 tri ctra tdi sin t16 (tluo c v6n ho6) khi c6dir c6c tti6u kien quy rlinh trong Chudn mgc Ki5 to6n ViQt Nam si5 16 "Chi phi di vay"
Nguy6n tic ghi nhfln vi v5n h6a cdc khoin chi phi khdc
C6c khoin chi phi tri tru6c duo c vi5n h6a <t0 phdn b6 dAn vdo ki5t qui hopt <tQng kinh doanh h gi6 tri cdn l4i cira c6ng
cp, dgng cp ct6 xu6t dirng, chd phdn b6
Chi phi tri tru6c tlugc phdn bO theo phuong phrlp tludng thing.
NguyGn tic ghi nh$n chi phi phii tri
05
07
Trang 9c6xc ry cO pnAx oAu TUaLpHANAM
Khu cdngnghi6p Phd N6i A, xd Tnmg Tr,6c, huyQn Vdn L6m, tinh Hrmg y6n
Bin thuy6t minh B6o c6o tii chfnh (tiiip theo)
Khoan chi phi thgc t6 chua ph6t sinh nhmg clugc trich trudc vdo chi phf sin xu6t, kinh doanh trong k! OO Aam bio khi
chi phf ph6t sinh thpc tti kh6ng gdy ctQt biiSn cho chi phi san xu6t kinh doanh tr6n co sd il6m b6o nguy6n t6c phn hqrpgiiia doanh thu vi chi phi Khi c6c chi phi tI6 ph6t sinh, n6u c6 ch6nh l6ch v6i si5 da trich, ki5 toan tii5n hdnh ghr bO
sung hof,c ght gram chi phf tuong img voi phAn ch6nh lQch
08 Nguy0n tic ghi nh$n vdn chri sO httu
VrSn dAu hr cria chri s0 hiru tlugc ghi nhQn theo si5 v6n thlrc g6p cria chtr sd htu.
Th4ng du vtSn c6 phAn du-o c ghi nh$n theo s6 ch6nh lQch lon hcrn/ hopc nh6 hon giila gi6 thUc ti5 ph6t hnnh vi mQnhgi6 c6 phitiu khi ph6t hanh c6 phiiSu l6n <lAu, ph6t hanh bO sung hoac tdi phdthdnh c6 phiiSu qu!.
V6n kh6c cira chri sd hiru clu-o c ghi theo gi6 tri cdn l4i giiia gi6 tri hqp lf cria cdc tdi sin md doanh nghiQp rluoc cric t6 chfc, c6 nhdn kh6c t{ng, bii5u sau khi tnr O c6c khoin thu6 phii nQp (n6u c6) li6n quan di5n c6c tdi san tlugc t{ng
bii5u niy; vd khoan b6 sung tL ki5t qui ho4t ilQng kinh doanh
09 Nguy6n tic vi phuong phfp ghi nhgn doanh thu
Doanh thu bdn hdng
Doanh thu b5n hang ttu-o c ghi nhan khi d6ng thoi th6a mdn ciic clidiu ki€n sau:
- PhAn l6n riri ro vd lgi ich giin li6n vdi quyiin sd hiru sin phAm ho{c hdng h6a <15 du-o c chuyiin giao cho nguoi mua;
- C6ng ty khdng cdn nim giir quyAn quan $ hang h6a nhu ngudi sd htu hdng h6a hoflc quy€n ki6m soSt hang h6a;
- Doanh thu du-o c xric <linh tuong di5i chic ch6n;
- Cdng ty tl6 thu du-o c ho{c sE thu duoc lqi fch kinh tis tt giao dlch b6n hdng;
- X6c tlinh tlu-o c chi phi li6n quan d6n giao dlch b6n hdng
Doanh thu brin hdng <luo c x6c <tinh theo gi6 tr! hqp ly c;iua cdc khoin ti6n ttd thu ho{c sE thu dugc theo nguy0n tic kii
to6n ddn tich C6c khoin nhQn tru6c cria kh6ch hing kh6ng <tuo c ghi nhfln ld doanh thu trong nf,m
Doanh thu hogt ilQng tdi chtnh
Doanh thu ph6t sinh tir ti6n ldi, ti6n ban quyen, c6 hlc, lqi nhuan ducy c chia vd c6c khoin doanh thu ho4t ttQng tiichfnh kh6c tlugc ghi nhan khi th6a mdn <t6ng thoi hai (02) iti6u kiQn sau:
- C6 kha ning thu <lugc lgi ich kinh ti5 tir giao dich d6;
- Doanh thu dugc x6c <linh tuong d6i ch6c ch6n
10 NguyGn tic vir phucrng phdp ghi nh$n chi phf tii chinh
C5c kho6n chi phi <lugc ghi nhdn vdo chi phi tdi chinh gdm:
- Chi phi ho{c c6c khoan l5 ten quan it6n cfuchoqtctQng dAu tu tii chinh;
- Chi phi cho vay vd tli vay v6n;
- C6c khoin 16 do thay AOi t, gia nrli eoai cira ciic nghiQp vq ph6t sinh li6n quan d6n ngo4i tQ;
- Dg phdng ginm gi6 dAu tu chimg khoan
C6c khoin tr6n du-o c ghi nhfln theo t6ng s6 ph6t sinh trong kj, khOng bt tru vdi doanh thu ho4t tlQng tdi chinh
11 Nguy0n tic vi phuong ph6p ghi nh$n chi phi thu6 thu nhfp doanh nghiQp GNDN) hiQn hinh vi chi phi
thu6 thu nh$p doanh nghiQp hoSn l4i
Chi phi thui5 thu nhflp doanh nghiQp hiQn hdnh du-o c x6c ilinh h€n co sd thu nh{p chiu thuti vd thui5 su6t thu6 TNDN
trong n[m hiQn hanh
Chi phi thuii thu nhQp doanh nghiQp ho6n l4i du-o c x6c dinh tr6n co sd sti ch6nh lQch t4m thoi tluo c kh6u trir, sti chOnhlQch tpm thdi chiu thu6 vd thu6 su6t thu6 TNDN.
01 Ti6n
Donvitinh: WD
Trang 10c0xc rv c6 ruAn oAu nIaT,PHANAM
Khu c6ng nghiQp ptrO NOi A, xd Tnmg Ti6c, huyQn Vdn Ldm, tinh Htmg Y6n
Bf,n thuy6t minh B6o c6o tii chfnh (tii5p theo)
^t ,.
S0 cu6i quf
925,669,173293,014,857
783,768,7851,073,546,328
56 tlflu niim
- TiAn m4t
- TiAn gui ngtn hdng
- Ti6n ilang chuy€n
- Tuong <luong ti6n
c0ng
ET Tni ch{nh "xen trang 16"
Cic khoin phii thu ngin hpn khfc
- Phii thu kh6c
+ C6ng ty CO phdn EAng Luc + C6ng ty C6 phdn Alphanam Xdy A{ng + C6ng ty CA phAn Eia 6c Alphanam
+ COng ty C6 phAn Alphanam Sdi Gdn
+ fhuii CfCT tdi sdn cii dinlt thu€ tdi chinh
+ Cdng ty C6 phdn Alphanam Co Ei€n + C6ng ty TNHH MTV Hanel
+ C6ng ty LiAn doanh Fuji - Alpha
+ Khdc
c0ng
Iling tdn kho
- Nguy6n liQtl vflt li€u
- Chi phi san xu6t, kinh doanh d0 dang
- Thdnh phdm
- Hing ho6
- Hang gui di b6nCQng gi6 g5c cfia hing tdn kho
Tiri sin ngin h4n khdc
- Tdi sin thi6u chd xir lf
- T4m img
- CAm ci5, ky qul,lcf cugc ngin han
c0ng
06 Tii sin c6 Oinn "xem trang 12-14"
07 C{c khoin tIAu tu diri h4n "xem trang 16-17"
08 Chi phixfly dgng cobin dOdang
113,0u,470
814,076,172
132,148,48i
209,458,333337.893.8328,160,216,265213,779,80120,454fi7'ffrz89,453,231
Sii tliu nrm
161,011,600161.011.600
Trang 11conc ry cO pnAx oAu rUaLpHANAtvr
Khu c6ng nghigp ptr6 NOi A, x5 Tnmg Tr6c, huyQn Van Lam, tinh Hrmg y€n
Bin thuy6t minh 86o c6o tii chfnh (tii5p theo)
09 Chi phitri trufc dii h4n
- C6ng cu dpng cp <lE xu6t dung chd phan b6
- Chi phi sria chta
- Chi phi quang c5o
cQng
10 Tii sin diri h4n kh6c
- Kf cu-o c, ky qu} ddi hpn
748J66,494
^^ t.
:ro cllot flllv159,000,000159,000.000
Sii tIAu nlm159,000,000159.000.000
11 Vay vi nq ngin hgn
Vay ngdn hgn
- Vay ngdn hdng
+ Ngdn hdng TM C6 ph,in Qudn DQi
+ Ngdn hdng Thuong mqi Cii phin Ti€n Phong - CN Hd N1ri
+ Ngdn hdng ddu tuphdt tri€n ViQt Nam - CN Hai Bd Trtrng
- Vay di5i tucrng kh6c
+ Cdng ty CP chilmg khodn Ngdn hdng NN & PTNT ViQt Nam
+ C6ng ty CP thii* kd Salvador Perez Arroyo vd cQng sry
+ C6ng ty CO phAn Vidn thfing Thdng Long
+ Cdng ty CP Alphanam - Cienco 4
+ COng ty CO phdn Alphanam Co Di€n
+ C6ng ty CO phtin Himg Si6n Kim Son
+ BdD6 Thi MinhAnh
Nq ddi hgn ddn hgn trd
- Vay ddi han di5n h4n tri
+ NgAn hdng thuong mqi cO phAn Qudn DQi
- No thu€ tii chinh
+ C6ng ty cho thuA tdi chtnh TNHH MTI/ NH TMCP Cdng
thuong Vi€t Nam
c0ng
Thu6 vi crlc khoin phii nQp Nhi nufc
- Thui5 gi6 tri gia tdng hdng nhgp khau
- Thui5 xu6t, nh4p khAu
- Thu6 thu nhQp doanh nghiQp
- Thui5 thu nh{p cil nhdn
^t t.
L\o cuor quy
69,963,173,56567,117,403,56520,265,827,708
46,85j/,575,8572,845,770,000
1,000,000,000700,000,00040,000,000
845,000,000260,770,000157,542,669
_
157,542,6691s7,s42,669
91,635,102,70886,630,332,70836,601,827,70837,265,00049,991,240,0005,004,770,0002,178,000,000
2,306,000,00040,000,000220,000,000
260,770,0001,031,538,642352,767,967
i52,767,967
678,770,675678,770,675
Sd tliu nlm
117,038,126106,397,847879,000,71619,656,188
l2-25,515,590