Báo cáo tài chính năm 2010 (đã kiểm toán) - Công ty Cổ phần Sách - Thiết bị Bình Thuận

Báo cáo tài chính năm 2010 (đã kiểm toán) - Công ty Cổ phần Sách - Thiết bị Bình Thuận tài liệu, giáo án, bài giảng , lu...

cONG ry co pH.{N sAcH vA

coNG ry cO PH.AN sAcH vA rHrfr BI BINH rHUAN

70 Ncuy€n vdn Tr6i - Thenh ph6 Phrn Thiiit - Ttnh Blnh Thu6n

Blio c,{o r)r oHINH

Cho ndtn tai chinh I'A thic nlirt 3 t / 12/2010

MUc LVc

B6o c6o cria Bon Gi{m d6c

C{c Brio c6o tdi chinh

BAng san d6i kd to6n

BAo c6o trru chuydn tiAn tg

cONc ry co prrAN sAcu vA rH rtT Bl DINH THUAN Rio ciu T.il ctti\ll

70 Nsuran vin I rii ' I hinh phd Phnn I h i& ' I inh B nrh I huan clytdylyt:lll!: !:! J!l:

BAo cAo cuA BAN G|AM Doc (ti6p theo)

Circ lhanh vien Il6i d6ng quin tri" Ban Ki6rn soit Ban C iam ddc ! r Ke t!'ril trurrlrg trong nArn tai chinh vl

dor) nsar- l6p Bao crio tAi chinh nd1- g6m c6:

H0i IAhg rlu.in tri

Ong Nguy6n vi so Ph6Chitich Tri'rg cri loi ngny 12"01/2010

ong Nguydn \ian t{i6n Uy vi6n Tmngcihingi) 1210i/:010

ong'l'rin Ngpc ]'rang Uyvi€ Trirng cLt l4i ngdy 12103/2010

ong Nguyarl Nlinh lli tlyrLln Bl, nhi';rLr liri ngdy 12103,/2010

Itdn ciim d6c ni Kd kfin trudng

ong Nguy6n Vdn So Gidm d6c eii nhi€'n lqi ngay 12103/2010

ong Ngu.\en ltiDh lld Phd Ciirn d6c Bd nhiQm lqi ngdy 12/03/2010

()ic Bi() ciio lai chiDh ni\ duoc kidn todn boi Cong ty 't-Nftll Ki€rn toin ve K6 to{n AAC ( lru so chinh

217 Ngu;-in Vinr l-inh Thiirh phii oa Ning: Dien thoiri: (84) 0511.3655886: F'ax: (84) 0511.365581i?:

Wcbsiter w\lw 0dc.corr.!nl Iinaili oacltdrg.vnn.vn)

Tr{ch nhiem cfia Ban cidm d6c trong vioc lAp cic Bio cio tii chinh

Tuan thu cdc Qu)- dinh cira cic Chudn rnuc k6 toin Vi61 Nanr Chi: dO k6 toin Viet Nam va c6c qu),

dinh phAp llt hien henh khric co li6n quanr

r LLln chqn clc chinh s6ch k6 toen lhich hqp vA dp dtrng cac chilrh s6ch d6 rnQt cich nhit quan.

t)!La fa clic phdn atodn va utx tinh k,j torin mol carch hop li va than trong;

Liip Bio crio tei chinh tr€n co s(i hoat d6ng Iien tuc

lmng2

coNc ry co PHAN sAcH vi rHI0T Bl BiNH THUAN Bio cAo r.it cHiNH

70 Neuy€n vdn Tr6i - rhenn ph6 Phan Thi& - Tinh Btnh Thuin Cho ndn tdi chinh kA44!gg:!!J2!l!J!_

BAo cAo c0A BAN GIAM Doc (ti6p theo)

Cdc thAnh vi6n cua Ban Gi6rn <liic C6ng ty, bing brio c6o ndy xic nhan ring: C6c Bao cdo tai chinh bao

gdm Bing cdn d6i fil toan, 86o crio k6t qud kinh doanh, Bio c6o lm chuy6n tiEu re vd c6c ThLry6t minh

CONG TY KrtM TOAN vA KE roAN AAc

THANN VI.N QU6c TC cUA POLARIs INIERNATIONAL

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"rnh ' rr Imih nh,j ir'r.r' \r di

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o$i | 'n H,i ch rr,d

r0L 343rer0rr5.riar N13 rer0rl19

l)it Ning ngdt, 15 rhting 03 tldnt 2Al I

Kinh qii: HQi rt6ng qurin tri, Ban Gidn il6c vi cio C6 d6ng

ll/12/2010, Beo olio k6t qud hoqt dong kinh dornh, 86o cdo lLru chuy6n tiin te ru Ihulir nrinh bdo

ceo tiii chinhchonlmtai chinhk6ttharccnngngd):duoclapngey3l/01/2ollcuaC6ngtyC6phdn

slch vi I'hi€t bi Binh t-huAn (sau de) gai tit l?i 'C6ng l)") dinh kdm lir trang 5 d6n rring 21 Cic tldo

l-rich nhi6m cua llan Girim dric Cdng ty vir cir KiAm t,)in viin

\'iir ldn crc uio crio riichinh ni) li rrech nhiim cua Bcn Ci6nr ddc Ci'rr!'tr Trich nhiim cua Ki€m

lodn vi6n la dua tro cic bing chiLng kidrn lodn dd dua ra i ki6n doc lapcridminh vAtirh trung th\Lc

\:i hqn li cur cric Bio cao tiii chilh dd Lluoc kien) toan.

Co sit allt, ra i ki6n

cdc Chu6n nrtrc vi Chd di kri ro6n Viit Nam hi{ hinh, c6c ngu)€n dc !A phuong phdp kd todn dLrQc

r:hinrg co so hgp l! di lilr cin cir cho i ki6n cia minh

I heo i ki6n chirng t6i x€l lr€n mQi khi3 !{nh tr'grrg 1iu tlrr cAc Bio c6o lai chinh dii phatt inh trung

doanh cilng nhfi cec lu6ng lvu chulin ri;r ta rrong nirn tri chinh li€t lhric tfli ngay 3ll12/20]0 phi'

_ _ \.iJ' inh be\ bdo cio tdi chi[h

cONc ry cO pHAN sAcH vA THITT Bl BiNIr rHUAN

70 Nglyan Van rrai-'rhanh ph6 Phan Thi6t- Tinh Einh l-huan

B}iO C}iO TAI ('H|NH

Cho nkn kiichitfi kit thic ngb 3tlt2i20t0

Ngi\,31 thing l2 n5m 201{)

TAI SliN

NIio s6 B ol - DN Bin hnrh hea QDs; t5,2.)a6 QD - ut (-

had! 2a 3 21)t)6 i tat dii l\i lung thlD thang tsi

14! 20091|.RT( ng.i! 3l l) 2009 ctu D6lrtu,g BTt'

Ti6n ri c6c khorin luong du(/ng tian

'riin

Cic khodn luong ducmg r;cn

Diu hr ngaD hAn

Du phdrlg giAnr gid deu tr ngin hqn

l,hii rhu khdch hirng

-Iri

Cic khodn phiii Lhu khdc

Drr phdDg phii {hr ngin han kh6 ddi

Hing tdn kho

llang ra)n kho

D$ phing girnr gle hAng tain kho

Tli s:iD ngin hfn khic

Chi phi lra trudc ngin han

'Ieisin ne;D hAn khac

lI Tii siin c6 dinh

l 'liri s.in cal dinh hiru hlnh

Nsltran gni

I 1M) t t)tr) tn rt1 lLtl ltl

2 Chi phi \a) dtrng co bdn dci dang

l\r Cnc khoiin diu trf tii chinh dii h?n

l DiLr tu vao cdng t) con

2 t)iu u diii hal kh6c

V Tiisen dii hln khic

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35.506.921 263.618.217

CONCj TY CO PHAN SACH VA THIiT III RiNH TI{I']AN

70 Nguyan vln Tdi - Thanh ph6 Phan Thiet - 't'inh Btnh l huan

B/io cio rAI cHiNH

Cho ndm tdichinh k't ttltic ng\'3\i12/201A

Ngiy 3l thntrg l2 ntm 2010

mlnn

3ln2n0l0 vNl)

l)hiri 1r'd nguli ben

Nguoi mua tri tian trusc

'fhuii vd cAc khoan phai nop Nhd nlrdc

Phai tl.a nguli lao dong

Cdc khoen phdi trr, phai nop ngin hqn khac

QW khen thudng phiic lgi

V6n dAu 1$ c0! chri so holr

V6n klllic crla chu so hinr

Qui deu tu phtit iriCn

Qui du phdng tni chinh

Lqi nhuAn sau thue chua phan ph6i

Nguain kinh phivi qut khic

'toNG coNG NGUoN VoN

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aac rh|r;t urfi Ai t tlko ft hrneg din tnrg 22ld bi l,hin hap thdnh cic ltdo tdo tiichirh n TraDE 6

CON(; ].Y Co PHAN SACH VA TTIIiT B! BiNH THU,IN Riio Cio 7'AI CHTNH

-0\rf\dlVl\nlrol l fxrl' pl"n l'har I 'r'el rinh Brnh l'huAn Ch,'nautitrhinhLilthtingl.tJl I::l'10

Cho nim tii chinh k6t thic ngiry 3ll1212010

cHi IrEu

Mi! sii 802 - DN

Bd, hbih thto QD Ni l5t)t)06tQD BT( nrt\)20,3i2046

ri std d6i bi suag theo ThtinErus6 21124a911-Blra

ngiy 31 11 2(149 c\a BA trdq

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2 Cdc khodn giim trir doaoh tho

I Doanh thu lhuen v.A bdn hdng & cc dich

!-a ci, v6n haDs hnn

5, Lqi nhuon gop vA bAn hing & cc dicb vrl

6 Doanh thu hoal d6ng lai chinh

7 Chi phi tii chidl

Trong di: (:hi phi IAi vay

8 Chi pli bnn hang

9 Chi phi quan

18 Lai co bar lrtn c0 phi€u

20

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2.706.154.049 955.932.443

132.224.621 87.782.3?8

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106.201.91i14.4t2-243 (30.{63,264)

(-tir Ihu,\it mnrtt kn,t thco hl han! 9 dan tntug:2lA b6 t)h.itt ha/p tht th caa Bd io ii chit i aar

cON6 ry co pl{iN sicH vA THIET BI RiNH THUAN

70 \guyaf vrn l r6i - I hinh ph6 Phan rhidr l inh Binh 'fhlrAn

Rlio cio r)t cHiNH

Cho ndn tdi chi"h ltit thtic ngnr 3 r /l 2;20 | 0

BAo cAo Lrftr cHr.JYtN rrEN rF,

Cho nim tiri chinh k6t thnc ngiy 3l/l22010

I Luu chuydn tian tir hoet dong kinh doanh

L Ti6n rhu 1ir bdn hiing, CC DV vd doanh LhLi khdo

2 'li€n chi tra cho ngrrari cung cap HII ,,i DV

3 1 ian ohi trd cho ngudi ldo d6ng

{ I ren ant fla rar\'ir}

5 lier chi nop thue thlr nhip doanh nghiep

6 I i.lr rhu khAc li/ ho4t dong kirrh doanh

7 tian chi khiic cho hoai d6ng kinh doanh

Luu chu16n tidn thuin tir hott dOng kinh loanh

Lru chuy6n tidn tii ho4t il6ng ilau tlr

'l iin chi di nrLra si{n XD ]'SCD vd cAc l S Dll lihdc

Tlan thu rir TI.i, nhu$g bdn TSCD vi cdc I'S DII khac

'fian chi cho !s\' mua cJc c6ng clr no cira dor vi khric

I iaf rhu h6i rho !uy bdn lai c.{c CC nc' ciLa dL}n !i khdc

l-iin chidiu tu gop v6n vio d(rn }i khdc

Iiin thLr haii drlu iu g(rp virn vao dcrn vi khilc

liin lhu lai cho vat, cd tirc va lgi ni)uan dugc chia

Luu chuydn tiin thuin t* ho.rt d0ng diu tn 580,261.03d (s10.|t92,117)

(i11.292.552)

(360.126.939)

2.076.1t4.016(3.60?.529.815)

lII Lu! chul6n li6n tir hott ilong tni chirh

l l iin lh nr Pll c6 phiriu nh{n v6n g5p cia CSH

2 'fi;n chi ttr VC cho cdc CSI l mua lai CP cira DN dr PIJ

l 'li€n vll) ngrn hqn dai han nhin drrgc

L l itn chi lrd no g6c lat

i I ian chi ld n0 rhui tai chinh

6 Ca) !ic kti nhuan da tri cho cho sd hiru

Luu chuydn tiiln thuin trong ki

TiAn vi tuoig dlm'||g tiin diu ki

Anh h ._g c r r\a\ doi t' ;-'j ho, do-i qu d']i ngo r'te

cdNG ry co PITIN sicg vi TlltET Bl BiNH THUAN

70 Ngr|an Van lrii - l hanh ph6 Phun Thi6r - Tinh Bnrh Thuin

Cho nnn rni chinh kA htt ng.4 3llt212010

r('tu, Thuylt ninh nd lit hi phan hap thinh h cnk ilt)t da( ding thtii tii cdc Bdo cia tii chinh)

l Dic di6n host dong

C6ngtyC6phin Sich vn Thi€l bi Birh Thudn (sau dA) goi tAt li ConEt)")due( rhinh lap ren cosd

c6 phin h6a Cdng ly Sich v0 fhiei bi BiDh Thu{n thuoc U! ban Nhin ddn Tinh Binh'Ihuan theoQrr€l dinh s6 27}4/QD-CTUBBT ngiy 7 thing 6 nam 2004 cua L,y ban Nhan dan Tnrh Binh I huAn.

d6n nay C6ng ty de 5 lin di€u chinh Giil chring nh{n dang ki kinh rloanh vd lin diiu chinh gin nhAt

vio ngd), 09 rh6ng 04 narn 2009 v(Ji s6 ddng k): kinh doanh Dxti h 3100393632 C6ng !y la dun vi hachlodn doc lap hoat dong san xu61 kinh doanh theo Lu0t Doanh nghiep, DiAu le C6ng tv va c6c quy dinh

phdp l! hien hinh co li€n quan.

Ngti'rh nghi *inh lo.t h thhth

Brin burin dd dirng khrlc (srich gi/Lo kIoa)i

Barr brrdn thidt bi khic tlhi6t bi giaodtrc rrir ph,5nc phirnt:

qan rtrir thiit li gi6 dtrc \ir, nndrs pl);nr:

Dlch vp )i6n quau ddn in (phdt hinh cic loiri 6n phiri)l

Ilott do g dich vU tai chinh kh6c (diu tu v6n hoat dong lAi chinh: chirng khoan, c6 phAn);

V(i si€u lhi cho thu€ rin phdflg:

X6) dune, nhiL c6c lo+i;

Hoirt rlong tu vin l$- thuOr c6 li€n quan (lu v6n l{p dtr rin diu tu x6y dpng)

Ni6n d{i ki lo:in, don r i tiin tf su dr;ng rlong k6 toin

Ni6nd6h.iterrinbitdliuttngiy0l th6ng0l !dkitthuc\aonga\ 3l tlrdrg l2 hanS ram

Bio cio lii chinh !A c6c nghi6p !!' ki roin drnrc lep r:i ghi s6 b6ng Dnng Viet Naor (VNl))

Chu;n m'r vn ch6 dO k6 to6n 6p dgng

20;0312006, tle rhiing Chuin lrc K6 todn Viqt Nam vi cdc qu, dinh vd stia rl6i b6 sLrng co li€n quan

do B0 'l di chinh ban henh.

'16fl tit c6c chinh s6ctr k6 tofn chri y6u

Tiin vi cic kltoitl tuung dcong liah

Tiiu 0urr girrrr Iiirr rrro( (ii{r 6iri (Sni irn!'6 r.i (;3n.1dntchu!.tn

Cic ldoiin luons dufirg tiin ld cic khoan dAu trL ngin haD c6 thJj han thu h6i hoilc d6o h4n kh6ng qui

3 rh6rrg kO tir ngay ua co lhi ning chuyin doi d6 ddns rhdnh rnqt lu(nrg tiin \dc dirh vi khdng c6

nhiiu firi ro trong chuyen al6i thinh lien

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cON(; TY cO PHiN SACH V^ TIII'T BI BiNH THUAN

?0 Ngu)an vnn Tf6; " lhdnh ph6 Phar Thi6t - Tinh Binh Th{an

Cho nilnt di chinh L, tkic ngir l lil2!201A

THUYET MrNH BAO CAO TAr CHiNH (ti5p rheo)

(CdcThryJt ihh r li hO phattl hap hdnh |i) cAnduoc dac dingthdiroi cdc Btia.qo tali chinh)

Cic nghiet V hdhg ng,d t€

Carc nghiep v! phat sinh b:ng ngoai tQ drnc chu]€D ddi san-q d6ng vigt Nam thco It gi6 do Ngan hdnel

\hd nuLrc ViCl Nam c6ng b6 lfen rhi trudnf, r-qoflj lc lldn Dgdr hang tai thoi di6m nhart sinh Cdc tlli

khoin ci) sa) dlr rgo4i tC duo c chu>.6r d(ii sarrg d6ng ViCt Na'n theo |]- giii tre th! trrqng ngoai tC lienngdn hang lai thc'j di6m ket th(rc i€n df) ke todn.

Chinh lech b,'gid duqc th$c hien rheo quy dinh (ri 'lhdng u sd 201/2009/Tl'-B fC rgdy l5l10/2009

cua B0 TAi chinh I heo d6, chenh lech ti gi{i ngo0i te phht sinh trong ki !A chCnh lech ti gii do dnnh

doanh trong ki Ch6nh lgch ry gie do d6nh gie lai s6 du ngoai lE cuiii ki cna liAn !nil tidn grii tiindot1g chuy6n c6c khoin nd ngin ban lhi d6 lai si; do tr6n b6o cdo tai chir)h, aliu nam sau ghi birt rodnnguqc lai dO tat lo6n s6 du

Cic kltoin phdi thu

Cdc khoilll phAi th d (rc trjnh biy t|en bto cco tiri chinh thco gri trl ghi so c;c kho:ln phai lhu khichhing vi phdi rhu khic

J'n'c khaeh hi'rf Ihanh r',an phil sinh ddi !(ri so du cdc khoan phdi rltLr tdi lhoi drirn k€r rhuc nic|l di)

k6 todn Vifc trich l4p dlr phdng thlrc hion thco huorrg din lai Thirng trr \n 2:8/l0t)9,rlT BTC ngdy

7112/1009 cia 86 Tni chinh

Iling in hho

Fldng t6r kho cluoc ghi rrhiD lheo gii thip hon gid0 eii g6c vi gi6 tr j thuAn c6 thi thr'c hi6n drrm Gi6

gtSc hnlg t6n kho bao gdrr chi phi nrua chi phi chA bi6n va cic chi phi li6n quan trlrc ti6p khdc ph61

sinh d,i c6 dnqc hAng l6n kho o dia di€m va lraDg thii hign tii Ci:i lri thuan c6 th6 $$c hien lA gin bin

u6c rinh trir di chi fhi u6c tinh d6 hoAn thinh hdng tdn kho rd chi phi uclc tinh cin thier ( ru \ ier rieLr

thu chrlng

t.iiri g6c h:rng trin kho clLro.c tinh theo phrr$rg phdp bioh quan gia quyirr vdr drrac h(Nh tu6n thco i,'rl]

plrlrong phep ke khai thuong xlyCn

t)1r phdng girin gil hAng t6n kho d(qc trich lap khi gi6 tri thuin c6 thd thlc hien dugc cira hdng tdn ,

B'fC ngriy 7/12/2009 cua B0 liichinh

1.5 Ctic khodn aldu xr tii chinl

(ic khoan dau tu vao c6ng ty con cdng 1y li€D kit c6'1g O lien doanh vd caic khorin ddu tu tdi chinh

khirc dLrgc ghi nhirn theo giir g6c Dlr phdng duo c l{p cho c6c khoan giim eii dau trr niu phril sinh tei

?2812009,"1"f-Bl C ngi) 7./1212009 crla 86 Tai chinh

Ng ta Eid

l.i san c6 dinh hnu hinh du0c phin 6nh theo nguyen gid tru di khiiu hao lii) k6.

)'Jgrryin giri bao g$m g;i mua vi loin bq cac chi phr ma ( ong r) bo ra de c6 duqc uii sin c6 d1"h trnh

nhr.in ban diu chi drrgc ghi ting ngur-en gid tii sar c6 dinh ni:u ciic chi phi nd-' chac chhn lim tang lgi

4.3

4,4

ci)NG TY Cd PHAN SACH VA THIET BI BiNH THUAN

?0 Ngu)€n V.o Tr6i - Thrnh ph6 Phan Thi6t - Tidr Bilth Thuan

Bio cio r)t cHiNH

t.)c Thr.yir ntinh hav ln h<i phAn hot hnnh |A dn dtw dac d6ngthlii|ti cdc tstio cdo tati chinh)

ich kinh 16 nong lLrong lai do su dung ldi st]n do Cric chi phi kh6ng thoa men diau kier lrcn duryc ghi

nhin ld chi phi trong 4n.

MLic klrnu hao phir hgp viri Th6ng tu s6 203/2009/TT-BTC ngdy 20 th6ng l0 nnm 2009 cLla tsO Tdichinh

f hoigi3$[iu-hao 0rlim)

Loai]aL!4!

:,lIA cua r'at Kren tnrc

Phuor1g tien van Liii

r nrel Dl cung c\r quan r_Y.'

05-10 08-10 05-07 4.7 Chi phi lrd tru6( llti lryn

Chi phi trd lr'uoc dAi han phin 6nh c6c chi phi thrlc t6 dai phdt sinh nhrng c6 li€n quan d6n kdt qui ho4t

t h,'6ne lhdi eian m l(Ji ich kinh t6 duq! du kien l4o ra.

4.8 Ctic khoiin phdi td vat chi phi tich tutc

Circ kho.rn phai rri vd chi phl trich llu(ic aiuqc ghi nhin cho s6 tiin phdi tri lrong hnng lai li€n quan

din hdng hria vd dich vq da nh4n duq c kh6ng phu lhu6c veo viec Cdng ty da nhan d$qc hoa dorr cira nha cung cAp ha} chua

4.9 Qtti dt! phlnc t4t cdp u'fu ,i4, tin

(\rj,rLr phong rrc' cdp rnit r ie lam duo dirng de ch: 'fi trq cif lhi)i r i,:c mir r iic ch, khoang thdi

c6p mir viQc le ld tir 1% c1i:n 3% qui luurs lam co so dorrg hao hidm <i hQi var dugc hach toen veo r ; :

chi phi trong k)' 'TrLLorg hqp qut ciu phdng trA cAp nrit viQc tAm khOng clir d6 chi trq cip thi phin ir't

ch€nh lech thi6o duac hach toin veo chi phi : !)

"6p mrir vigc ten dyqc COng t"v trich lap theo quy djnh r?i Th6ng ro r' ill-l

gi6 tri cta tdi siin d6, Khi c6ng o inh hodn thdnh thl chi phi di vny duqc tinh vAo chi phi tei chinh trong

Ky.

TAt cii cAc chi phi di vay kh6c drgc ghi nhan vio chi phi lai chinh trong ki khi ph6l sinh

Lqi nhuin thuin ssu thu6 rich li-p cic quy vd chia cho cdc c6 d6ng theo Nghi quy6t cira D4i hQi C6

d6ng

Trute ll