cHir[H sAcn xf roAx Ar nqxc 1.. Nguy6n tic ghi nhfn c6c khoin tidn vi cdc khoin tuong tlucrng tidn Theo thdng tu I7912012/TT/BTC ngiry 24lll0l20l2, c6c nghiQp vp kinh tE phht sinh bing n
Trang 1cOuc soa xA nOr cuti Ncnia vrEr NAM
DQc 14p - Tr/ do - H4nh phtic
. ceoOon ^R^\^\
vA pnAr rRI6N rHIiY sAN
Trang 2Miu B 0l-DN
cO NG HoA xA HQI cHU NGHIA VIET NAM r\:P:!'\'^:.?u'r *'6 200/2014m'
DQc lpp - Tg do - Hpnh phric Brc Ngav 22/12/2014 cfia B0 rdi chinh)
T4i ngdy 3l thring 12 nFm20I5
T6n tlon vi: CTY C6 PTTAN DAU TI.IDU LICH & PHAT TRIEN THLfT SAN
A rAr sAn NGAN HAN (100=110+120+130+140+150) 100 3a4.A28.4L7.634 308.618.552.032
I TiEn vi c5c khoin trldng drldng ti€n (110=111+112) 110 V1 129.487.881.338 8.665.117.181
1 ilen 111 1r8.467.766.689 7.675.087.572
2 C5c khn_6n tuldng dr.idng tiEn LL2 rr.020.tL4.649 990.029.609
3 DEu td n5m gifr tl6n ngiy d5o h?n L23
UI cac Knoan pnar f1?O fnu ngan nQn
= 1?1 + 1i) + 133 + 134 + 135 + 139) 130 189.778.962.918 232.957.074.49
I Ph6i thu ng6n h4n cria khSch hing 131 v.3 Lr2.373.832.054 r47.s99.303.507
3 rhAi thu nQi bQ ng6n hqn 133
5 >hii thu vE cho vay ng6n hqn 135
6 rhii thu ngSn hqn khSc kh6c 136 v.3 24.90L.953.74s 28.527.860.094
8 Iii sdn thi6u chd xrr |.i 139
ry Hing tbn kho (140 = L4t + L49) 140 53.840.403.103 49.26A.87r.439
I onn phef-thu ddfhen
1 Phii thu d)i han c0a kh5ch hing 2LL
trang 1
Trang 3STT cHi TIEU ME Thuydt
4 Phii thu n6i b6 dii han 2L4
5 Phai thu vE cho vay dii hqn 2L5
6 Phdi thu d)i han kh5c 216
II Iii sin cddlnh (220 = 22I + 224 + 227 + 230) 220 324.662.753.L20 235.163.77' 724
I Iii sin cddinh h[U hinh (22L = 222 + 223) 22L v.6 195.758.329.357 t44.772.LO4.643
- Gi5 tri hao mdn luV kd (*) 223 (32.s44.013.6s3) (29.27s.383.37s)
2 Iii sin c6'dlnh thu€ tdi chinh (224 = 225 + 226) 224 v.7 105.828.669.104 23.217.459.463
3 Iii sin cddlnh v6 hinh (227 = 228 + 229) 227 v.8 23.O75.754.659 23.173.807.622
UI Bdt ilQng sin diu tu (240 = 241 + 242) 230
ry Tli san dd dang dii hqn 240
I Chi phi s6n xudl kinh doanh dd dang ddi hAn 24L
2 3hi phix6y duhg cd bin dd dang 242
v uau (25O Eu far cnrnn qat n?n
I DEu tt/ vio cOng ty con 25L 88.680.500,000
3 DEu tr/g6p vdn vdo ddn vi khdc 253 49.099.473.897 10,418,973.891
5 DEu h/ n6m giil d6n ngdy d5o hqn 255
VI Iii sin dii hEn khic (260 = 261 + 262 + 268) 260 39.901.352.330 70.509.831.502
1 Chi phitrd tnJdc dii hqn 261 v.10 34.883.740.330 67.L97.703.502
2 Tii san thu6thu nhSp hoin lai 262
3 Thi6t bi, v?t t4 phU ting thay thd dii han 263
c Nq PHAr TRA (300 = 310 + 330) 300 369.450.676.964 29s.89s.999.000
I N{ ngin han (310 = 311 + 312 + + 319 + 320) 310 169.196.023.459 146.580.604.9r9
1 Phei tra ngddi biin ngdn h?n ' 311 v.r2 25.2L2.r77.580 68.256.191.577
2 NgrJdi mua tr6 tiEn tru(dc ngSn hqn 312 183.613.460 133.43r.r22
Trang 4STT cHi TIEU ME Thuydt
4 PhAi tri ngudi lao dQng 3L4
6 Ph6i tr6 nQi b6 ng8n hqn 316
7 Phai tra theo ti6n d0 kd hoach hdp dbng x3y dqhg 3t7
9 Ph6i trd ng6n hgn kh6c 319 v.15 r.291.322.368 1.274.039.368
10 Vay vi nd thu6 tii chinh ng6n hqn 320 v.11 137.690.193.097 74.517.377.L33
11 Dr,/ phdng ph6i tri ng6n hqn 32r
u NC dii han (330 = 331 + 332 + + 336 + 337) 330 v.16 200.254.653.505 149.315.394.081
1 Phii tri ngUdi b5n dii hgn 331
3 lhi pllf phii trd ddi hqn 333
4 >hdi tri nOi b0 vE vdn kinh doanh 334
5 rhii trd nQi b0 dii hAn 335
6 )oanh thu chrJa thr/c hiQn d)i han 336
7 >h6i trd d)i h?n khiic 337
8 /ay vi nd thu6 tii chinh ddi h?n 338 v.16 200.254.653,505 149.315.394.081
9 Ir5i phi6u chuydn ddi 339
10 ,o pnreu w oal 340
B vdr cttU so Hiit (4oo = 410 + 430) 400 424.524334.554 4L7.469.t79.499
I V6'n chri sd hii'u (4t0 = 4LL + 4I2 + + 420 + 42I) 410 v.L7 424.524334,554 4L7.469,179.499
2 Thfng dUv6n cd phEn 4t2
3 QuyEn chgn chuydn tldi trdi phi6u 4t3
6 Ch€nh l0ch dSnh gi5 lai tii san 416
7 Ch€nh l€ch ti gi5 hdi doSi 417
9 Quy h6 trq s6p x6p doanh nghiQp 419
trang 3
Trang 5STT cHi TIEU MA Thuydt
- LNST chUa ph6n ph6i lu! k6 tt6n cu6i k!'trrldc 42La v.L7 34.454.338.051 27.468.296.779
- LNST chda ph6n phdi ki'niy 42tb v.r7 7.059.1s5.055 6.986.04r.272
u Ngubn kinh phi vi quf kh5c (430=43L+432+433) 430
20th6ng0l ndm2016 CONG TY
Trang 6cO NG HoA xA HOI cHU NGHIA vIEr NAM
DQc l|p - Tg do - Hpnh phric
MAu B 02-DN (Ban hdnh theo Th6ng u s6 200/2014/TT- BTC Ngay 22/12/2014 cua B0Tdi chinh)
2 l5c khoin gi6m tril doanh thu 02 v.19 119,201.500 1.604.155.884 246.365.257
3 Doanh thu thu6n vE b5n hing vi
cuns cdp dich vU (10 = 01 - 02) 10 v.20 208.114.545.813 tLs.243.567.767 657.252.241.503 343.981.675.319
5 Ldi nhuQn SQp vE b6n hing vi cung
c5p dich vg (20 =10-11) 20 2r.r6a.o46.524 6.327.47t.54O 50.921.677.986 24.057.979.564
6 )oanh thu hoat dOng tii chinh 2I v.22 4.607.245.466 6.387.340.783 7.849.s79.42L 10.999J3240L
10 LCi nhuan thubn tU hoqt dQng kinh
doanh (30 = 20+(2I-22)-(24+25) - 30 9.469.527.706 6.493.928.681 22.a34.84r.790 r2.60a.979.r45
Trang 7cO NG noa xA sOt cHu Ncnie vEr Nav
Quf al2ors T6ng/giim Out Quf 4/2015 4l20r4 so vdi
Nim 2015 N5m 2014 Sdti€n T9 lQ (o/o)
I (2) (3) G'I (s) (6) (7)=(s)-(a) 8\=(7\l(6\
VU 01 208.233.747.3r3 rLs.243.567.767 92.990.r79.546 80,69
2 35c khoin giim tril doanh thu 02 119.201.500 119.201.500
3 Doanh thu thubn vE b5n hing vi
cung cdp dich vU (10 = 01 - 02) 10 208.114.545.813 1r5.243.567.767 92.A70.978.046 80r59
5 Ldi nhuan gQp v€ b5n hing vi cung
cdp dich vg (20 =10-11) 20 21.168.045.524 6.327.47L.54O t4.840.574.944 234,54
10 LCi nhu6n thuhn tU hoat dOng kinh
doanh (30 = 20+(2I-22)-(24+25) 30 9.469.527.706 6.493.928.681 2.975.599.025 45,82
12 3hi phi khiSc 32 35.601 r27.807.504 (L27.77L.903
13 Ldi nhuan kh5c (40 = 31 - 32) 40 (3s.601) (r27.AO7.sO4) L27.77L.903
T4 Idng lfli nhuQn kdto6n tnl6c thud
150=30+40) 50 9.469.492.105 6.366.r2r.L77 3,103.370.928 48t75l5 3hi phithu6thu nhQp doanh nghiQp
- Doanh thu thuAn tdng 80,59% tuong duong g2,87}ti d6ng do: Doanh thu crla hai sdn ph6m chinh ld MO cd vd BQt cd tdng,
tir viec dAu tu th6m Ddy chuydn sin xuat, tdng c6ng su5t hoat dQng c0a Nhd m5y Do d6 lqi nhuQn gQp tdng234,54o/o,tuong duEng 14,840 ti tl6ng.
- Chi phi tdi chinh tdng 1 1 '1,49%, tuong duong 4,330 ti d6ng, phqc vU cho viQc tdng c6ng suAt hoqt dQng SXKD
Trang 8co NG noe xA uOI cnu Ncrfra vlpr Navt
DQc l$p - Tg do - H4nh phric
MAu B 03-DN
@an hnnh theo Th6ng tu s6
gAo CAO LuU CHUYEN TIEN TE
(Theo phuong ph6p tru c ti6p)
I Lr.fu chuydn tiEn tU hoat dQng kinh doanh
1 TrEn thu til b5n hing, cung cdp dich vr; vi doanh thu kh5c 01 240.083.739.622 78,788.548.839
5 Thu6thu rrh?p doanh nghi€p dd nQP 05
6 TrEn thu khSc tir hoat dQng kinh doanh 06 65.110.125.385 28.6U.308.467
Lrlu chuydn tiEn thubn tU hopt dQng kinh doanh 20 (r4.9rr.77o.gAL) 10.349.510.92s
II Lrlu chuydn tiEn tU hoet dQng dliu ttl
2 TiEn thu tii thanh l,f, nhrlQng b6n TSCQ vi c5c TS d)i hqn kh5c 22
5 TrEn chi dEu trJ g6p v6n v)o ildn vi kh5c 25
6 Tr€n thu hbi dEu tU g6p v6n vdo tldn vi khdc 26 50.000.000.000
III LrIu chuydn ti€n tU hoet dQng tii chinh
1 TlEn thu tiJ phSt hinh cd phi6u, nhQn vdn g6p crlra chrl sd hlfu 31
4 TiCn tra nQ g6c vay 34 (98.997.s42.s34 (45.577.731J48"
o cd tfc, loi nhufn tl5 ki cho chrl sd hfitt 36
Lrtu chuydn tGn thuEn tU hoat llQng tii chinh 40 94.347.A12.484 (6.7L6.40r.44.e)
Lut chuydn t'rEn thuEn trong k|'(50 = 20+30+40) 50 t20.822.764.157 3.646.056.078
TiEn vi tudng dUdng tiEn dbu ki 60 8.655.117,181 5.019,061.103 Anh hLrdng cria thay tldi V gi6 h6i ito6i quy ddi ngoEi tQ 61
TiEn vi trldng drfdng tiEn cudi kV (70 = 50+60+61) 70 129.487.88r.338 8.665.117.181
th6ns 0l n1m20l6
LO Vtrn Chinh
Nguy6n Gia Thuin
trang
Trang 9CTY CP DAU TI'DU LICH VA PHAT TRIEN THOY SAN
QL S0, Cum CN Vdm C6ng, Binh Thdnh, L6p Vd, D6ne Thdp
86o c6o tli chinhQui 4/2015
Qu! 4/2015
1 Hinh thrfrc sO hi?u v5n
C6ng ty CO phAn DAu tu Du lich vd Ph6t tri6n Thriy sin c6 GiAy chung nhfn tldng lcj kinh doanh sti
1600895650 do Sd Kti hoach vd Diu tu tinh An Giang c6p ngdy 15 thdng 3 nim 2008; Edng ki thay eOi tAn
thr? 15, do Sd K6 hoach vd DAu tu tinh D6ng Th6p cilp,ngity 29 thing05 ndm 2015
C6ng ty ttuqc chuyi5n aOi tu C6ng ty TNHH DAu tu vd Ph6t tritin du lich An Giang (ciAy ph6p ct6ng h-i kinh
doanh s5 SZOZOOOO8g do Sd Ki5 hopch vd DAu tu tinh An Giang c6p ngdy 20 thhng6 ndm 2007).
Try sd chinh: Qu6c l0 80, Cpm CN Vdm Cdng, 5p An Th4nh, xE Binh Thdnh, L6p Vd, D6ng Th6p
Tdng viin di6u lO ding lcj theo Gi6y chimg nh6n ding kf doanh nghiQp thay d6i lAn thr? 16 sd 1600895650, do
Sd K6 hopch vd DAu tu tinh Ddng Th6p c6p ngdy 26 th6ng 07 nim 2015liL 381.000.000.000 VND (Ba tr6m
t6m muoi m6t ti <t6ng)
2 Linh vqc kinh doanh:
San l6p mflt bing; Xdy dpng c6ng trinh cdng nghipp, c6ng trinh dudng ting c6p tho6t nudc; Sin xu6t, mua b5n
v6t liQu xdy dpg; Khai th6c c6t, s6i; Kinh doanh dich vu kh6ch s4n, 6n u5ng, giii kJrfit;Lhp dAt hC th6ng <tidu
hod khdng khi; kinh doanh c6ng vi6n cdy xanh, c6ng vi6n nu6c, vuln trai, dich vp vuln c6,nh, non bQ, c6ng
vi€n vudn thri, kinh doanh khu vui choi, giii trf; Nu6i thuj'sin; Sin xudt, ch6 bitin thuc phAm, chi5 biiin b6o
quan thuj's6n vd sin phAm tir thuj's6n tl6 qua chiS bii5n, dAu.md ttQng vft, g4o, tdm, citm,phdn b6n; Bu6n b6n
th6c, ng6 vd c6c lo4i h4t ngfi c6c kh6c, thric in vd nguy€n li€u ldm thric in cho gia sfc, gia cAm, thuj, sin; Sin
xu6t d6ng hQp dAu md ttQng thpc vft, hqp ch6t nitcr; XAy dpg c6ng trinh ddn dung; DAu tu kinh doanh khu
biQt thu sinh th6i; Sin xu6t, ph6n phdi hoi nudc, khi nito, khf n6n; Tr6ng hia; Sin xu6t tinh b6t vd cic s6n
phAm tu tinh bQt; Tr6ng cdy gia vf, cdy du-o c liQu.
1 Ky k6 toin, tlon vi ti6n tQ sfr dgng trong k5 to6n
Klk6to6nnimcriaC6ngtybittlAutirngdy0l th6ng01 vdkt5tthricvdongdy3l thdng 12hdngndm.
2 Dcrn vi tidn tQ sr? dgng trong k6 torin
Don vi ti6n tp sri dgng trong ghi ch6p kri to6n ld ddng ViQt Nam (VND)
rrr CHUAN MrI c vA cnf DQ Kf roAN An nqlrc
1 ch6 iIQ k6 to6n 6p dsng:
Cdng ty 6p dpng Ch6 dO Kti to6n doanh nghiQp ban hdnh theo Th6ng tu s6 zoo/z}t4lTTlBTC ngdy
22/12/2014 cria 86 Tdi chinh
2 Tuy6n b6 vd viQc tuAn thri Chuin mgc k6 todn vi Ch6 dO t<6 to6n ,
Cdng ty tld 6p dpng c6c ChuAn muc kt5 to6n Vi6t Nam vd chcvdnbin hu6ng d6n ChuAn mgc do Nhd nu6c cld
ban hdnh Chcbfio c6o tdi chinh tlugc lfp vd trinh bdy theo tlfng mgi quy clinh cria timg chuAn muc, thdng tu
hucrng dAn thgc hiQn chuAn muc vd Ch6 dO kt5 tprin hidn hdnh elang 6p dpng
3 Hinh thrfrc k6 to6n {p dgng
C6ng ty 6p dpng hinh thric kti toSn tr6n m5y vi tinh
?il
I
trangT
Trang 10CTY CP DAU TTTDU LICH VA PHAT TRI]ON THTTY SAN 86o c6o tii chinh
80, Cum CN Vdm vd,
tat\a
Qu! 412015
rv cHir[H sAcn xf roAx Ar nqxc
1 Nguy6n tic ghi nhfn c6c khoin tidn vi cdc khoin tuong tlucrng tidn
Theo thdng tu I7912012/TT/BTC ngiry 24lll0l20l2, c6c nghiQp vp kinh tE phht sinh bing ngo4i tQ tlugc quyd6i ra d6ng <t6la M! theo fj' gi6 giao dich thUc tii tai thdi <1i6m ph6t sinh nghiQp vu.Tai thdi di6m cu5i ndm c6ckhoin mpc tiAn t€ c6 g6c ngo4i tQ dugc quy d6i theo tj' gi6 mua binh qudn ctn cilc ngdn hdng thucrng m4i md
doanh nghiQp md tdi khoin c6ng bti vdo ngdy k6t thric ni6n d0 k6 todn
Ch€nh lQch tjr gi6 thlrc tr5 ph6t sinh trong kj' <tugc kiit chuy6n vdo doanh thu hoic chi phi tdi chinh trong nlmtdi chinh Khoin ch6nh lQch f gi6h6i do6i do viQc d6nh gi|lai s6 du cuiii lcj, sau khi bn tni chdnh lQch tnng
vd chQnh lQch gidm, s6 chdnh lQch cdn lpi clugc hach to6n vdo doanh thu tdi chinh ho{c chi phi tdi chinh trongkj, Doanh nghiQp khdng du-o c chia lgi nhu4n hoic tri ct5 tftc tr6n ldi ch6nh l€ch fl gi6 do dinh gi|lai si5 du
ngo4i tQ cutii t"y k6 to6n cta c5c kho6n mpc tiAn tp c6 gtic ngopi tQ.
C6c kho6n ttAu tu ngin hpn kh6ng qurh 3 thilngc6 kh6 ning chuy6n AOi aC ddng thdnh ti€n vd kh6ng c6 nhi6urui ro trong chuyiin eOi tnann tiAn k6 tu ngiy mua khoin dAu tu d6 tai thdi <li6m b5o c6o
2 Nguy6n tic ghi nhfn hdng tdn kho
Hdng t6n kho tlugc tinh theo gil g6c Trudng hqp gi6 uo c th6p hcrn gi6 gi5c thi phiitinh theo gi6 tri thuAn c6 th6 tnUc hipn du-o c Gi6 g6c phi mua, chi phi chti bi6n vd
c5c chi phi li€n quan tryc ti6p kh6c ph6t sinh dO c6 <lu vd tr4ng thdi hiOn tai'
Gi6 tri hang tdn kho duo c x6c tlinh theo phuong ph6p binh quAn gia quyAn.
Hdng tdn kho cfugc h4ch to6n theo phucrng ph6p kO khai thuong xuy6n
Dp phdng gi1m gilhdng t6n kho <lugc lQp vdo thdi tli6m cui5i nem ld sa5 ch6nh lQch gifia gi6 g6c cria hdng t6nkho l6n hcrn gi6 tri thuAn cQ thC thuc hiQn du-o c cta chring
3 NguyGn tic ghi nh$n vd kh6u hao tdri sin cii Aittn (TSCD):
- NguyGn tic ghi nh$n TSCD hfru hinh
Tii sin cO ainn hiru hinh, tdi sin cO ainn v6 hinh tlu-o c ghi nhfn theo gi| g6c Trong qu5 trinh sfr dpng, tdi s6n
cO Ainn hiru hinh, tdi sin cO Ainn vd hinh ilugc ghi nh4n theo nguy€n gi6,hao mdn lu! ktl vd gi5 tri con l4i
- Phuong ph6p kh6u hao TSCD hfru hinh
Kh6u hao dugc trich theo phuong ph6p cludng thing, tudn thri theo Th6ng tu 45l20l3lTT-BTC ban hdnh ngdy
Z5/4/20t3 cira BQ Tdi Chinh ban hdnh chiS eO qu6n ly, sri dpng vd trich khAu hao tdi sin c5 Ainn Cu thr5 nhu
Kh6ng tinh kh6u hao '
4 NguyGn tic ghi nh$n cic khoin tlflu tu tii chinh
Khoin dAu tu vdo Cdng ty con, c6ng ty nen itlt, clu-o c ghi nhfln theo phuong ph6ry gi6g6c Lqi nhufn thuAn
ducy c chia tu c6ng ty con, c6ng ty li6n tiit pnat sinh sau ngdy ctdu tu, dugc ghi nhfn vdo B6o c6o K6t qui ho4t
itQng kinh doanh C6c khoan du-o c chia kh6c (ngodi lgi nhufn thuAn) dugc coi ld phAn thu h6i cfc khoin ttAu
tu vd du-o c ghi nhfn ld khoin giim tru gi6 g6c <tAu tu
trans
Trang 11CTY CP DAU TITDU LICH VA PHAT TRIEN THTTY SAN 86o c6o tiri chinh
CN Vam C6ne, Binh Thdnh, Ldp V
Qu! 412015
C6c khoin <IAu tu chimg kho6n tai thdi di6m b6o c6o c6 thdi han thu hdi v6n trdn I nim hof,c hon 1 chu kj'kinh doanh ttugc phdn lopi ld tdi sAn ddi hpn.
Dy phdng cho c5c kho6n dAu tu vdo td chrlc kinh ti5 khac dugc trich lflp khi c6c td chr?c kinh tt5 ndy bi 16 (trir
trudng hqp 15 theo ki5 hoac cld ducy c x6c rtinh trong phuong 6n kinh doanh tru6c khi tldu tu) v6i mfc trich lfp
bing ch6nh lQch gifta vr5n g6p thlrc t6 cta c6c b6n t4i td chr?c kinh t6 vd vdn cht sd hfru thuc c6 nh6n (x) v6i
ty l9 g6p v5n cria c6ng ty so vdi tdng s5 v6n g6p thUc t6 cria c5c b6n tai td chric kinh t6.
Khi thanh g mQt khoin diu tu, phin ch€nh lQch gifia gi|trithanh l;i thuAn vi giiltri ghi sO du-o.c h4ch to6nvdo thu nh{p hoflc chi phi
5 Nguy6n tic ghi nh$n vd v6n h6a cdc khoin chi phi tti vay
Chi phi tti vay ctucr c ghi nh$n vdo chi phi sin xu6t, kinh doanh trong lcj, khi ph6t sinh, trt chi phi <ti vay li6n
quan tr.uc ti6p d6n viQc dAu tu xdy dpg ho[c san xu6t tdi sdn d0 dang clugc tinh vdo gi6 tri cria tdi sin cl6
(duqc vfu-h6a) khi c6 ctri c6c rti6u kiQn quy <t!nh trong ChuAn mr,rc K6 toSn ViQt Nam sii 16 "Chi phi <li vay"
Chi phi di vay li6n quan tr.uc tit5p d6n vi€c d6u tu xAy dpg ho{c s6n xu6t tdi sin dd dang dugc tinh vdo gi|tti
cria tdi san tl6 (t1ucr c v6n h6a), bao g6m cfc khoin ldi tiAn vay, ph6n b6 c5c khoin chitit kh6u ho{c php trQi khiph6t hdnh tr6i phii5u, c5c khoin chi phi php ph6t sinh li6n quan t6i qu6 trinh ldm thri tr,rc vay
6 Nguy6n tic ghi nhfln vh phffn bdchi phf tri trudc ngin vi diri h4n
C6c chi phi trfl tru6c ngin h4n chi li6n quan cliin chi phi sin xuAt kinh doanh ndm tii chinh hiQn t4i ctugc ghi
nh6n ld chi phi tri tru6c ngin hpn vd du-o c tinh vdo chi phi sin xuAt kinh doanh trong n[m tdi chinh
Cdc chi phi sau ddy de phdt sinh trong ndm tdi chinh nhrmg <tugc hach to5n vio chi phi trltrulc ddi han dd phdn bd din vdo k6t.qui ho4t dQng kinh doanh trong nhiAu nim:
- COng cp dgng cp xuAt dirng c6 gi6 tri lon
- Chi phi sria chfta lon tdi sin cti tllnh ph6t sinh mQt lAn qu6lcm
- Ti6n thu6 d6t c6 thdi han
ViQc tinh vd ph6n b6 chi phi tri tru6c ddi h4n vdo chi phi s6n xu6t kinh doanh tring lci'hpch toSn duo c cdn cir
vdo tinh ch6t, mric dQ ttng lo4i chi phi ttC chgn phuong phSp vd ti6u thric ph6n bO trq,p lli Chi phi trA tru6c
ttugc phdn UO dAn vdo chi phi sin xu6t kinh doanh theo phuong ph6p tluong thing
7 NguyGn tic ghi nhfln v5n chri sO hilu
V5n dAu tu cria chri s0 hiru dugc ghi nhin theo sti vi5n thyc g6p cria chri s0 hiru
Lgi nhu4n sau thu6 thu nhpp doanh nghiQp sau khi ttugc HQi d6ng quin tr! ph6 duypt duqc trich.l{p c6c qu!
theo di6u lQ C6ng Ty vd c6c quy <tinh ph6p lj hiQn hdnh, s€ phdn chia cho c6c b€n dya trdn fjr lQ vdn g6p'
t
g NguyGn tic vdr phuong phdp ghi nhfn doanh thu
Doanh thu b5n hdng rtucr c ghi nhfn khi ddng thdi th6a man c6c didu kiQn sau:
- PhAn lon rui ro vd lgi ich g6n li6n v6i quy6n sd hiru sin phAm ho[c hdng h6a dd ctugc chuy6n giao cho
ngudi mua;
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