Báo cáo tài chính quý 4 năm 2009 - Công ty Cổ phần Nhiệt điện Bà Rịa

ph~ang phap xae dinh cae khoan tlen: tien mat, tien gUi ngan hang, tlen dang chuyen gom: • Nguyen tae xae dlnh cae khoan t~ng d~ang lien: Th~e Ie • Nguyen tae va ph~ang phap ehuyen dOlca

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T AI' !JOAN !Jll;N Ll(; vll)T NAM

Uia chi: Phtti'tn~Lung lIuung • TX Ha Ria

BAN THUYET MINH BAO CAO TAl CHINH

Niim 2009

I !l~c di~m ho.! d9n9 cua doanh nghi~p

1- Hinhthac sa hCiuvon: Vonc6 ri6ng

2- Linhwe kinh doanh: San xuat dl~n, bao dlf(Jng, slia chila, cal taO cae thlet bt dl~n, Van tai, riao tao, mua Mn

M~u so B 09 - 1):"1

Ban !limh ,11"0 QD si) /5/2006IQD -lJfe flgcl.\'

20fOJ/2006 C1ill ill} trucmg lIfe

•

3 Nganh nghe kinhdoanh: - San xuat, klnh doanh ril~n nang;

- Thl c6ng Mp riat cae eong trlnh ril~n;

- San xuat nlf(Jc cat, nlf(Je uong ri6ng ehal;

- San xuat cae san pMm kMe Mng kim loal va cae hoat riQng d!eh Vu c6l1en quan rien eong vi~e eM lao kim loal;

- Gho Ihue phl/CJngli~n van tal;

4- Elaedi~mhoat d9n9 eua doanh nghiep trang nam tal chinh eb anh huang den bao CaD tai ehlnh: Ky k€ toan riau tien eua Gong ty Go pMn Nhl~t ril~n Ba Ria Mt riau

II Ky ke toan, dgn vi tien l~ sli d~ng trong ke loan:

1 Ky ketoan nam bat dau tCt ngay 01/01 ket thue VaGngay 31/12

2 £Jonvi tien Ie sli dung trang ke toan: VND

III Chu~n m\le va Che d(l ke toan ap d~ng

1 Che do ke toan ap d~ng: Theo Quyel dinh so 15'2006/Q£).BTC ngay 20/312006 eua BQ Inrong BQ Tai Chinh

2 Tuyon b6 ve viee tuan thu Chu~n m~e ke toan va Che dO ke loan: Cong Iy CP Nhiel dien Ba Ria cam kel luan 1M cae ehulin m/fe va eM dQ k€ loan Viel Nam

3 Hlnh thile ke toan ap dung: Nh.1 ky chung

IV Cae ehinh saeh ke toan ap d~ng

1 Nguyen tac ph~ang phap xae dinh cae khoan tlen: tien mat, tien gUi ngan hang, tlen dang chuyen gom:

• Nguyen tae xae dlnh cae khoan t~ng d~ang lien: Th~e Ie

• Nguyen tae va ph~ang phap ehuyen dOlcae dong tien khae ra dong tlen su d~ng trong ke toan: Theo tY gi8 binh quan fien ngan hilng

2 Nguyen lac ghl nhim hang ton kho

• Nguyen tae ghl nhan hang ton kho: Theo Ihl/C Ie phill sinh

• Ph~ng phap tlnh gla l~ hang ton kho euol ky: Binh quan gia quyen

• Ph~ang phap hech toan hang ton kho (ke khal th~ang xuyen hay klem ke dlnh kY): Ke khai IhUl'Jng xuyen

• LaP dl/ ph6ng glam gla hang ton kho:

3 Nguyen lac ghl nhan va khau hao TSCll

• Nguyen tae ghl nhan TSCll hiiu hlnh, TSCll vOhlnh: Theo Ihl/C Ie phill sinh

- Ph~ang phap khau hao TSCll h(lu hlnh, TSCll vOhlnh: KMu hao Iheo dUl'Jng IhJng

4 Nguyen tae ghi nhan va khau hao bat dOngsan dau t~

- Nguyen tae ghl nhan bat d(>ngsan dau tll:

- Nguyen tae va ph~ang phap khau hao bat d(>ngsan dau Ill:

5 Nguyen lac ghi nhan cae khoan dau t~ lai chlnh

- cae khoan dau t~ vao c6ng ty con, c6ng ty lien kel, von gop vao co sOkinh doanh dong klem soal:

- Cae khoan dau t~ ehU'ngkhoan ngan hen:

- Cae khoan dau t~ ngan han, dal hen khae:

- Ph~ang phap laP dl/ ph6ng glam gia dau t~ ngan hen, dai hen:

6- Nguyen tae von hoa cae khoan chi phi dl vay

Nguyen tae von hea cae khmin chi phi di vay:

• TY Ie von hoa chi phi dl vay d~qe su d~ng de xae djnh chi phi dl vay d~qe von hoa trang ky:

7- Nguyen ffie ghl nhan va von hoa cae khmin chi phi khae

- Chi phi tra tnroe: TlIOng dllOng ky IMle

- Chi phi khae:

- Ph~ang phap phan bOchi phi tra wac: Theo lU'ng quy

- Ph~ang phap phan b6 lal the th~ang mal:

8 Nguyen tac ghi nh~n chi phi phai Ira:

g Nguyen lac va phuong phap ghl nhan cac khoan d~ ph6ng phai Ira

10- Nguyen lac ghi nh~n von chu sOh()U

• Nguyen tac ghl nhan von dau lu cua chu sOh()u thang du von c6 phan von khac cua chu sa h()U:

• Nguyen tac ghi nh~n ch,mh I$ch danh gialei lal san:

• Nguyen tac ghi nhan chenh lech tY gia: Theo Ihi/C Ie khi thanh loan va hOech toan

• Nguyen lac ghi nh~n l<;linhuan chua philn ph6i: Doanh Ihu Chi phi Thue TNON

11 Nguyen tac va phuong phap ghl nh~n doanh thu

• Ooanh thu ban hang: San phBm dien. SP ntIlJc u6ng dong chai

• Doanh thu cung cap dich v~: • Gia c6ng co kh;;

• 8ao dtIlJng, sva chi"ta thiet b! dien;

Dao leo;

• Van chuy"n hanh kMch theo haP dong:

• Doanh thu hoel d(mg tai chinh: • Lili lien gtri

• Doanh thu haP dong xay d~g:

12 Nguyen tac va phuong phap ghl nh~n chi phi tai chinh: Theo thi/C Ie pMI sinh

13 Nguyen lac va phucrngphap ghi nhan chi phi thue thu nh~p doanh nghi$p hi$n hanh chi phi thue Ihu nhap doanh nghi$p hoiln lai: • Our: tern Iinh

14 Cac nghi$p v~ d~ ph6ng nli ro h6i doai:

15- Cac nguyen lac va phuong phap kii laan khac:

V Thong tin bel sung cho cac khoan m~e lrinh bay Irong 8ang can dol ke loan va 8ao cao ket qua ho,!1dQng kinh doanh

1, Tie~ ,,

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+Jlang Ion kho

, Hangmua dang di Irenduong

,Jiang hOabal dgng sa.n

-f0nggi!goc.himg tiin_kh.q

• Gia t~ hoiln nh~p d~ ph6ng giam gia hang Ion kho lrang nam: 5868031 068

• Gia t~ hang Ion kho dOngd~ the cnap cho cac khoan nq:

• Lydo lrich lhem ho~c hoan nh~p d~ ph6ng giam gia hang Ion kho:

421968180

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I ,.Phai thu dili h"n khac

8- Tang, giam tai san c6 dinh h[)Uhinh:

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• Gia t~ ClinI"i cu6i k'i cua TSCElh[)Uhinh da dung thOchap, cam c6 cac khoan vay:

• Nguyen gia TSCElcu6i ky da khau hao het nhung vim con sOdung: 15 672 050 356

• Nguyen gia TSCElcu6i kychit thanh Iy: 155 775 072

• Cac cam k~t vo viec mua, ban TSCElh[)Uhinh Cligia lri limchua thuc hien:

9- Tang, glam lal san c6 dlnh Ihue lal chlnh:

Khoan mue Nha cim 1\1:i)'mo(', thiH hi PhUlmg lien

nin lui IrU)'en dan Oun~eu quan I~- TSCf) khac T6nl: cong

-•

LNguyen gla TSCPthUe Te _

S6 du dau nam

_.: Lay_k~ II1~~-1~lcI1i~hl~~

~iJ~~~•• Mua lal TSCElIhue lal chfnh

- Ti~n !hue pha! sinh Ihem dugc ghl nhan la chi phi trong nam;

- Can cit d~ xac dlnh ti~n !hue pha! sinh Ihem;

- ElI~ukhoan gla han thue hoac quy~n dugc mua lal san:

10 Tang, glam lal san c6 dlnh vOhlnh:

- _-_ - •

Phan mem

rna)' tinh

Giiiy pilip \'3 gh'(",phep nhuqng qu)'en

Tsell \'0 hinh khac TJog c(mg

_::Luyke' lang kha_c : _

- Thanh Iy, nhuqng ban

Trtmg 6//6

•

• Luykek~~~.ha.o t((dau mim

Thanh Iy,nhuqng ban

"':Lu9kKgj~mkh~c

S~dlJcu6ikf 1 2~1~6~3~11

III.Gia Iricon lai cua TSCIlVH

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- Thuyel minh s6li$U va giai Innh khac theo yeu cau cua Chu~n muc ke toan s6 04 TSCIl vo hinh;

11- Chi phi xay dung <XJ ban dil dang;

Chi tieu

Chi phixay d'!flgca bandildang .

:9hi phi)(DCB~~~~~g .

Trong do nhilng cong trinh 11m pom;

12- Tang, giam bat dong san dau Ill:

I :g~~~~~:ja~:~ihaen.n n n mmnnnn mmumummm I muu m umu I mu mmmul

• Danh sach cae c6ng ty con, c6ng ty lienketoliendoanh quan Irong:

- Chiphi eho giaidoan Inen khai khong du lieu chuan ghi nh~n la TSCOva hinh

: chi iihliraiii:iiicd~ifi~nkfiae"""""""""""" u

- Cae lo~ithue khae

-. Ooanh thu chua thue hl$n

-:.i;~c khoan rihail,~:-jihai n~ji.kh~c

• Gia t~ Iraiphieu COthe chuyen dO;:

• Thai han thanh toan Iraiphieu:

e- Cae khoan nq thue lai ehlnh

-

Cuiii k)'

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Chi lieu Tong khoan T toan

Tn'! til~n lai thut' Tra ne, goc Tong khmin T tml" Tnt ti~n l;ii thue Trii "I! g6c

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B09 _DN T1myelmi,,11hdo coo (iii chinl/lheo III/vii di,,1l15 Ngoy :2910/12010 Tran!: 9116

21- Tai san thue lhu nhaP hoan I"i va Ihue thu nhaP hoan lai phai Ira:

Chi tieu

:.Tai.santhue Ihu nhapho~~laili~nquan de~ khoanchenhl~chla'TIthiliduqekhau IN

- T.ai.~a.nt~.u~tIlu.~~aP h.oan.lail.ien.quan den khoan 16Hnh.thue.e~ua sit dyng

- TaisanlhuetllunhaP hoanlailienquan denk~""n.ltU.~~iUnh Ihue chua sit.~ung

- Khoan hoan nhaP Iaisan thue.thu.~haP h9.a~l"i da.duce ghi nhim lit cae nam lNi1e

b Thue Ihu nhaP hoan lai phai Ira

- Thue Ihu nhap hoan I"i phai Ira phat sinh lit cae khoan chenh leeh I"m thili ehiu Ihue

: K.hoanh~~~~haptl1u~tIlu nhaP hoan.laiphaitra~aduqc g~inhan titcile na.m.lr1I~e

- Thue Ihu nhap hoan laiphai Ira

22- V6n chu so hlhJ:

a Bang d6i chieu bien d(mg cua V6n ehu sO hlhJ

Chi tieu Quy dau Iu Qu~ du phung Qu5' khac (huoe L<,ri nhufm sau thu.? NgUllll von

Cong phat lrien lal chinh nJn chu !'.ahfru chua phan pMi dau hI XI)CB

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c.LOykfgi~mv~ntrong ky 29 195 783 149 - ._ (9.9.6()3559) 578455022 -364 251695 739 599 962 975 752 _._

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LK lir dAU 113mMil cuiii k5'nay n3m lIa)"

LK lit dau n:lm dCn cuoi kj' nay n3m lruo-c

d c6 lue:

• COlue da ding b6 sau ngay kel Ihue nien dQke loan:

+ COtue da ding b6 Iren cOphieu Ihuang:

+ CO We da ding ba tren cOphieu uu dai:

• c6 lue eua cOphieu lIU dai luy ke chua dU9c ghi nhan:

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Chi tit'o

• SaluQ11gcOphieuduge phep phal h.a.nh

:.~alu9ngc6phieudaduqeph~t hanh va gop von day du

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f Qui' khae IhuOCv6n chu sir hw

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M~edieh trich lap qui' dau lu phal trien, qui' d~ ph6ng lal chinh va qui' khae thuOCv6n chu sa hw:

g Thu nhap va chi phi, lal hoae 10duge h~eh loan I,,!e tlep vao Von chu sa hw theo qui djnh eua cae ehu~n m~eke loan khae:

b.:IO.ng~.lle.n.th~~I~lthieutrongtu<Jng lal euah9Pd6ngthueho~ldQng TSCEIkh6nghuynganglheoeae thiJi.h~.n

809 _DN- TJIII}'tlmillh bao Clio tt,i rllin!l tlleo qllyel tlt"h 15 NgllYin :29/0/120/0