Phai thu theo tiOn do kC hoach HD xAy du'rrg 5.. Phai trd ngLLo'i lao dQng o.. Giao dioh rnua b6n lai trai phieu Chirrh phir II.. Nguy6n tic ghi nh$n cdc khoin ti6n vi c6c khoin tu,org t
Trang 1cONc HoA xA HOr cHU Ncnin vIEr NAM
DQc l6p - TrJ do - Hanh phtic
-ceoOoa-) ^,?^',i
CONG TY CO PHA { DAU TU DU LICH
vA psnr rRI6N rutv sAx
Trang 2coNG Ty c0 PHAN DAu TLr DU LlcH vA pHAr rntdru THUY sAN Bio c5o t)i chinh ho,p nhSt
Dia chi:Qu6c 16 80, Cum CN Vdm C6ng, xi Blnh Thanh, huyen Ldp Vo, tinh D6ng Thdp QuV lll/2015
SO
Thuy6t
A TAI SAN NCAN TTA.X
213.727 43"1.673
455.377.656.563
r0.50'7.744,0349.5t7.114.425
990.029.609
32.576.268.50036.830 r82.548
2 CAc klroAn tu'orrg drrorrg tierr
129
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v.2
2 Du phong gi6ni gi6 d6u tu ng[n h4n (x)
14.299 165 847
4 Phai thu theo tiOn do kC hoach HD xAy du'rrg
5 C6c kho6n ph6i tlru khiic r35
2 Du'plrong gidm gi6 hdng ton kho (*)
t02.'724
102.121
r06t06
080 080
23.770.2r6.029
L Chi phi trh trLr6'c ngdn h4n t.42s.1r 6.893
t4.148.182.921
2 ThuO GTGT clu'o-c khAu tril
3 Thud vd c6c kho6n kh6c ph6i thu Nhd nu'oc
':
4 I ar san ncan nat) Knac
B TAI SAx nAT rraN
L Phai thu ddi han cfia khrich hdng
2 Vdn kinh doanlr o'c'lo'n vi tru'c thu6c
3 Phai thu dAi han n6i bo
4 Phrii thLr ddi han klrac
5 Du phong phai thu ddi han kho doi (*)
Trang 3CONG Ty c0 eHAN DAU TLr DU LlcH vA nHATTRIEN THUv sAN B5o c6o tiichinh ho'p nhdt
Dla chi: Qu6c 16 80, CUm CN Vdm C6ng, xd B'inh Thanh, huyQn Ldp Vo, tinh Dbng Thdp QuV lll/2015
gANG cAN D6r KE'ToAN HoP ruHAr
114
v.6
v.'7
t9t 829.062.81622t.383.591.654(29.ss4.s28.838)
23.2.11 .859 463
- Gi6 tri hao mdn lu! k0 (*) zzo (lt .7 s3.689.612) (10.816.96 r.899)
- Gia tri lrao rnorr lrrV ke (*)
, ^x
| tJau tu'vao cong ty col.r
240
241 242
r0.392.523.237
250 251
z)z
258
2 DAu tu'vAo cong ty lien kt5t, li6n doanh
10.418.973.89r 10.4 r 8,971.89 r
3 DAu tu'ddi han kh6c
4 DLI phdrrg giAm gi6 dAu tu'tdi chfrrh ddi h4n (*)
V Tii sin dii han kh6c
3. Tdi san ddi han kh6c
268
269
'Trang2
Trang 4CONG Ty cd pnAru oAu rLr DU ltcH vA pHar rntdru THUY sAN B5o c:io tii chinh hop nh5t
Dia chi: Qu6c l0 80, Cum CN V)m C6ng, xd Binh Thanh, huyQn Ldp Vo, tinh Dbng Thiip Quti lll/2015
257.217.600.482
107.902.206.40r82.899.202.91320.911 874 825
.i
l vay va llo- ngalr lran
2.Phiti trd nguoi b6n
4 ThuO vd c6c khoAn phAi nQp Nhd nu'6c 314 v.l4 2.9t5.730.566 610.968.703
5 Phai trd ngLLo'i lao dQng
o -nt pni phai tra
9 Circ kho6n phii tr6, phAi nQp kh6c 319 v.15 t4.010.834.236 1 250.023 7 45
)/)
324325
13 Giao dioh rnua b6n lai trai phieu Chirrh phir
II No dhi han
L Phai trA ddi h4n ngu'o'i brin
2 Phei tri ddi han n6i b6
3 Phai tra ddi han khdrc
4, Yay vd no- ddi h4n
l,
5 Thue thu nhAp hodn lai phai trd
6 DLL phong tro c6p mAt viOc ldrn
7 Dp'phong phii trA ddi han
9 Trai phieu clruyen doi
10 C6 plrii5u u'u d-i
I l Du phong phAi tr6 ddi hqn
.;
12 Qu! plrat trien khoa hgc cong rrghe
338 339 340
342
343
Trang 3
Trang 5cOruc rv cd pHAru oAu rLr DU ltcH vA pHAr rntiru THUY sAN B5o c5o tii chinh hs'p nh61
Dia chi: Qu6c 16 80, Cr,rm CN Virm C6ng, xd B)nh ThEnh, huyQn Ldp Vo, tinh Dbng Thdp QuV lll/2015
5 Ch0nh l6ch d6nh gi6 lgi tdi sAn
6, Chenlr lqch ry gi6 h6i doai
/ Qr-ry dau lrl plrat tfler')
8 QuY dr,r phong tdi chinh
9 Quy kh6c thuQc v6n chi so'lrfr'u
10 Lo i nhu4n sau thu6 chu'a phAn ph6i
) ; rr
I l NgLr6rr v6rr d6u tLr x6y drtrtg co barr
II Ngudn kinh phi vA qu! kh:ic
lrr
2, l\guon Krnn pnl
3 NgLr6n kinh phi dd hinh thdnh TSCD
419 420 421
430
432
433
36.157 460.8-/1
Trang 6cONG ry c6 pHAru oAu ru DU t-lcH vA pHAr rntdru rH0v sAru
Dia chi: Qudc 16 80, cum cN V)m c6ng, x5 B)nh Thqnh, huyen Ldp Vd, tinh Dbng ThSp
86o c5o t)i chinh l'rgp nhdt
2.491.191.245 10.273.835.343
Trang 7cONG TY cd pHAru oAu rLr DU LlcH vA pHar rntdru THUY sAN Bdo cdo tai chinh hop nh5t
Dia chi: Qudc l0 80, Cum CN Virm Cdng, xd Binh Thanh, huy€n Ldp Vb, tinh D6ng Thdp QuV lll/2015
(Theo phrrong phdp trL/c tiSp)
Ti6n chi diu tr-r g6p vdn vlo do'n vi khdc
Ti€n thu h6i d6u tt-r gop v6'n vdo ddn vi khdc
Ti€n thu l5i cho vay, c0- tr-tc vd ldi nhu6n dddc chia
Lt/u chuydn tiEn thu6n tU hoat dQng dAu td
Lr/u chuydn ti6n tii hoet dOng tAi chinh
Ti6n chi trb v6n gop cho c6c CSH, mua lai CP di phdt hinh
I ren tnu tu 0t vav
01 02 03 o4 05
06
07
219.s00.582.606(231.044.2s r.7 r9)
(139.421 .215.616)(s34.496.s78)
20
2I
22 23
30
JI
32 33
34
35
36
40 50
6.018.256.t14
r0.50'7.744.034
Ti6n chi trd nd g6c thu€ tdi chinh
C6 tirc, ldi nhuSn di lra cho chir sd hfru
Lr,lu chuydn ti€n thu'An tr/ ho4t dQng tii chinh
Lt/u chuy6n ti6n thu6n trong ky (50 = 20+30+40)
Tien va tddng dtldng ti€n dau ky
Anh hlldng cla thay do'i ti gi6 h0-i do6i quy ddi ngoai t6
Ti€n vi tudng dddng ti6n cu6'i kV (20 = 50+50+61)
Trang 6
Trang 8CONG TY C6 PHAN DAU TU'DU LICH VA PHAT TRIEN THUY SAN
Dia chi: Qu6c l0 80, Cum CN VAnr Cons, xd Binh Thrinh, huyOn LAp Vo, tinh Ddne fh6.p
Brio cdo tiri chinh ho'p nhAt
Qui lll/201 5
Quf III/2015
l Hinh thri'c so hu'u v6n
^: ' )
C6ng ty Co ph6n DAu tu'Du tich vd Ph6t tri6n Thiry sAn c6 GiAy chilng nhAn dang ky ltinh doanh so
1600895650 do So'Kt5 hoach vd DAu tu tinh An Giang cAp ngdy l5 th6ng 3 ndm 2008; D[ng ky thay A6i tAn
thf' I 5 ngity 29 thdng 5 ndm 201 5.
C6ng ty duo c chuy6n OOi tl'C6ng ty TNHH DAu tu'vd Ph6t tri6n du lich An Giang (ci6y phdp ddng ky kinh
doanh sO SZOZOOOOBS do 56'K6 hoach vd DALr tu'tinh An Giang c6p rrgdy 20 t|thng 6 ndm 2007).
Tru s6 chlnh: QLroc lO 80, C;rrn CN Vdm C6ng,6p An Th4rrh, Xd Binh Thdnh, HuyQn LAp Vo, t"n;.' pirng
3 Cdu trric tAp doin
+ So lu'o.'ng cdc Cong ty con dLro-c ho-p rrh6t : 0l i
^: '
+ So lu'o ng c6c C6ng ty con l<h6ng dLlr:c ho p nli6t : 0
Th|ttg lin vA cdng ty con
+ T6rr c6ng ty: Cdng ty C6 phAn DAu C6 ChAu A
+ Dia chi: Qu6c lQ 80, Cpm CN Vdrn C6ng, xd Binh ThAnh, huyQn L6p Vo, tinh D6ng Th6p
+ Ti le lo-i fch cira C6ng ty me 13,90o/o
I '.i
+ QLryen bi0u quyOt cLra Cong ty me 13,90'yo
rr KV rn roAN vA DoN vI TrEN Tp srl DVNG TRONG KE TOAN
l Ky ke todn, dtrn vl ti6n tQ sfr'dgng trong k6 todn
'', ' l
Klketo6nndrnctaC6ngtybdtddutilnghy0l thSng0l vdk6tthircvdongdy3l th6ng l2hdngnbm
2 Do'n vi ti6n tQ sii'dr.rng trong kC torin
Don vi ti€n t6 su dung trong ghi chcp k6 toarr la dong Virrt Narn (VNI))
Ilr CHUAN MU'C VA CHE DQ KE TOAN AP OqNC
1 Che tI6 k6 to6n 6p dgng:
C6ng ty 6p dqng Chti d9 k6 to6n doarrh nghidp ban hdnh theo Thdng tu's(; Z\O|Z0I4/TT/BTC ngdy
2211212014 cira 86 Tdi chinh
2 Tuy6n bii vd vi6c tuAn thri ChuAn mg'c k6 todn vA ChA dg tO to6n
C6ng ty dd Ap dpng cdc ChuAn mu'c k6 to6n Vi6t Narn vd c6c vdrr bAn hLlong d6n ChuAn mp'c do Nhd nu'6'c
dd ban hdnh CAc b6o c6o thi chinh dLlo.c l6p vd trinh bdy theo d[rng moi quy dinlr cria tilng clruAn mu'c,
th6ng tu'lruong d6n thu'c hi6n chuAn myc va Ctre dg ke toan hiQn hdnh darrg 6p dr,rrrg.
3 Hinh thri'c k6 to{n 6p dyng
C6ngty 6p d;rng hinlr thirc ke todn trerr m6y vi tinh
Trang
Trang 9C6NG TY Co PHAN DAU TU'DU LICH VA PHAT TRIEN THUY SAN Bio cAo tAi chinh hg'p nlrAt
lQ 80, Cum CN Vam xd Binh Ldp Vd, tinh
Quf III/201s
1 Nguy6n tic ghi nh$n cdc khoin ti6n vi c6c khoin tu,org tlu,o,ng ti6n
C6c khoAn dAu tu'ng6l han kh6ng qu6 3 th6ng c6 khA ndng chLry6n d6i cl6 ddng thanh ti0n vd kh6ng co rrhidu
rui ro trong chuy6n A6ittrdnn tiOn kd til ngdy mua l<ho6n dAu tu'd6 rai rhoi dierrr b6o c6o.
CAc nghiOp vu kinlr tti phat sinh bang ngoai td clu'o.c qLry cloi ra d6ng Viet Nanr theo ty giA giao dich thLlc: te
tai thoi di6rn ph6t sinh nghi6p vLr.
Ch€rrh l€ch ty gi6 thrrc te ph6t sirrlr trong kj,cira c6c khoAn nruc ti6n tQ co g6c ngoai tO tai thoi phdt siinh dLro-c lrqch todn tlreo ty gia tlrLrc te plrAt sinh cira ngArr h2rrrg thLrong mai noi doanh nghiep mo tili khoarr va du'oc hach toan vdo doanh thu hoac chi phitdi chinh [r'ong nanr tAr chinh
Ch6nh lech ty gi6 do clanh gi6 lai so du'c6,c l<hoan rnpc tidn t€ c6 g6c ngoai tQ tai tho'i diiim lap bao cao tdi
chinh duo-c hach toSn theo ty gi6 rnua ngoai tQ cita ngAn hdng thuo'ng rngi noi doanh nghiQp thu'dng xu1,€rr
c6 giao dich (do doarth nghi0p t;t lpa clrorr) tai thoi di6rn lap 86o c6o tdi chir,h vd dugc h4ch to6n bu trLl
chenh lech tarrg, giAnr so cott lai duo-c k6t clruyerr vAo doarrh thu hoac chi phitdi chinh trong nirn tdi chinh
vd klrong chia co t[rc tren chOnh lech ty gia do ddnh gi6 lqri so dLl cLr6i kj,nay
2 Nguy6n tic ghi nh4n cdc khodn dAu tu'tAi chinh:
- C6c kho6n dALr tu'duo-c coi trhu'"tuong duo-rrg tidn" ld khoAn dAu tu'kh6rrg c6 rrhiAu riri ro, dE chLryt5n h6a
thdnh ti6n vd c6 thoi h4n thu h6i hodc dio han l<116119 qLr6 3 tlrdng ke tu'ngdy mua khoin dAu tu'd6
- Khoin dAu tu'co tho'i lran tltu hoi von clu'6'i I rrdm du'oc ph6n loai lA tdi ;An ngdn harr.
- KlroAn rfAu tLrco thoi hart tlrLr hoi von tren I nam dLlo-c plrAn loai lA tdi sdrr dAi lran.
2.1 Ch['ng kho:in kinh doanlr: La khoarr daLr tLr rnua chung khodrr va cong cLr tai chinh khac nhu rlrLrong phieLr, ho-p dong k! han, ho p dong ho6n doi v6'i muc diclr hinh doanh (cho tdng gia ban kiern loi 1:
2.2K(, toin c6c khoin clAu tu'vio c6ng tv con, c6ng ty li6n cloanh, li6n k6t:
KhoAn dALr tu vdo c6ng ty cor1, c6ng ty li€n kdt dLro'c k€ to6n theo phu'ong ph6p gi6 gi5c Lg'i nhLrAn thuAn du'o-c chia til c6ng ty con, c6ng ty liOn ktit ph6t sirrh sau rrgAy dALr tu'du'o'c ghi nlrArr vdo Bdo c6o Ket quri
hoat d6ng kinh doanh C6c kho6n cluo-c chia kh6c (ngodi lo-i nlruAn thuAn) duo-c coi ld phAn thLr hor c6c
kho6n dAu tu'vA du'o-c ghi nh6n ld khodn gi6nr tru gi6 g6c dAu tLr'.
2.J D',t'phdng aliu tu'tdi chinh : Ld drr phong phAn t6n thAt do giAnr gi6 ch[rng kho6n doanh nghi€p dang rram giri c6 th6 xAy ra, hoac du phorrg cac khoarr dau ttL dAi han kh6c do doanh nghi€p dAu tu udo doanhnghi6p kh6c bi l6;
3 Nguy€n tfc k6 torln cric khoin phii thu:
3.1 Nguyen tdc ghi nh6rr: C6c khodn phAi thu kh6ch hdng, khoAn trA tru'o'c cho ngLlo'i b6n, phAi thu n6i bo va
c6c khoAn phAi thu klrdc tai tlro'i di6rn biio cdo, n6Lr:
- Co tho'i han thu hoi hoac tltarrlr todrr dLr6i I ndnr du'o-c phAn loai lA tAi sAn ngdrr han.
- Co thoi harr thu lroi hoac tharrh toAn tr6n I nirn dtroc phan loai li tiisAn ddi lran
-1 Nguy6n tic ghi nh{n hing t6n kho
Hdng t6n kho duo-c tirrlr tlteo gia g6c Tru'ong ho-p gia tri thuan c6 thd thuc hien duo-c rhdp hon gia g6c rhi
ph6i tinh theo gid tri thuAn c6 thd thu'c hi6n clu'o'c Gi6 g6c hdng t6n kho bao g6m chi phi mua, clri phi chrS
bitin vd ciic chi phi li6n quan trp'c ti6p kh6c ph6t sinh dC c6 hdng t6n kho d dia Jiem vd trang th6i hidn tai.Gi6 tri hdng t6n kho du'o-c xdc dinh theo phu'ong phdp binh qLrdn gia qLry€n.
Hdngt6n kho dLlo'c hach to6n rheo phu.o,ng phdp k6 khai thLlo'ng xuy6n
Dr,r plrong gi6nr gia hdng torr klro duo-c lap vao thoi di0rn cLr6i ndnr la s6 ch€nh l6ch giIa gi6 goc cira hdng
t6n kho 16r hon gi6 tri thuArr ci' th6 tlru.c hi6rr duo-c cira ching
Trang 10CONG TY CO PHAN DAU TU'DU LICH VA PHAT TRIEN THUY SAN BAo c6o t?ri chinh ho'p nhAt
Dia chi: Qu0c l0 80, Cum CN Vdm Cdng, xa Binh Thd 15
Quj'III/2015
5 Nguy6n tic ghi nhin vh khAu hao tAisAn cli cl1nh, tlru6 tlri chinh, bdt d6ng san tlfiu tu'r
Tdi sdn c6 Oinlr hCIu hinh, tai sdn c6 dinh vo hinlr du'o,c ghi nh{n tlreo gia goc.'l'rorrg qLrd trinh sLr durtq tlri
sdn c6 diuh huu lrinh, tAi sarr co dinh vo hirrh du'o.c ghi nhAn tlreo nguy6n gi6, hao tron ltt! ke vd giA lri r:ttrt
Tdi sAn c6 dinh thu6 tdi chinh du'o.c ghi nhAn nguyCn gi6 theo gi6 tri ho.p l! hoac gi6 tri hi€n tai crja khoArr
thanh to6n ti€n tliud t6l tni6u (kh6ng bao g6rn thu6 GTGT) vd c6c chi phi trp'c ti6p ph6t sinh ban dAu li6rr
quan d6n TSCD thud tdi chinh Trong qu6 trinh st'dr,rng, tdi sArr c6 dlnh thu€ tdi chinh duo.c ghi nhin tl,eo
nguy6n gi6, hao mdrr lu! k6 vd gi6 tri cdn lai
TSCD t[u6 rdi chinlr dugc trich klrAu luro rrhu TSCD cfra Cong ty D6i voil SCD thue tdi chirrh klrorrg chac
clrin s€ duo-c rnua lai thi sd du'o.'c tinh trich kh6u hao theo thoi h4rr thud khi tho'i han tlrud ngan hon thoi giarr
si' dung hii'Lr icli cita n6.
eAt dqng sAn dAu tu'du'o.c ghi nhqn theo gi6 g6c Trong qLr6 trinh n6rn giu'cho tarrg gia, hodc cho thu€ ho4t
dQng, bAt dQng sAn dAu tu'du'o-c ghi nlrAn tlreo nguy6n gi6, hao mon lu! l<€ vd gi6 tr!con lai
BAt dQng sAn dAu tu' dr-to c tinh, trich khALr hao rrhu TSCD khAc cira C6ng ty
6 Nguy6n tic ghi nhfln vh v6n ho:i cdc khoin chi phialivav
Chi phi di vay dLroc ghi nhAn vdo chi plrisArr xuAt, kinh doanh trong kj, khi phat sinh, trir chi phidi vay lierr
qLran rrq,c ti6p cten vi€c diu tLr xAy dLrng hodc sAn xuAt tdi sAn do'dang dLro, c tinh vdo gi6 tri cira tdi sAn do
(drro-c vorr lrod) khi co du cAc didu kien quv dinlr lrorte,Chuart ntttc Ki toan Vict \atn so l6 "Chi plri'li
7 Nguy6n tic ghi nhAn vh phAn b6 chi phi tri tru'oc
C6c chi phf trfl trA tru6'c c6 gi6 tri l6n cAn dLro.c phAn b6 dAn trong nhi€u qLry nhr-Lng kh6ng qu6,0l narrr tiri
chinlr hodc kh6ng qu6 rnQt chu kj,sArr xuAt tlr6rrg thu'dng dLr'gc ghi nh4n ld chi phi tri tru'6c ngbn h4n cdrr
c6c khoAn chi phi trA tru6'c trdu l2 th6rrg hoac trOn rn6t clru ky sAn xuAt th6ng thu'ong du'o.c trinh bdy lA chi
phi tr6 truoc ddi han.
8 Nguy6n tic ghi nhin chi phi phrii trd
C6c khoAn chi phi th9'c t6 chu'a ph6t sinlr nhung dLro.c trich tru'o'c vdo chi phi s6n xuAt, kinh doanlr trong k!
A6 dArn bAo khi chi phi ph6t sirrh thu'c t6 kh6ng gAy dQt bi6n cho chi plri san xuAt kirrh doanh tr6n co'so'tldrrr
b6o nguy6n tic phir ho-p gi0'a doanh thu va chi phi Khi c6c chi pliid6 ph6t sinh, n6u co chdttlt lQch v6'i s6 dd
tricli, k6 to6n ti6n hdrrh glri bo sung hoAc ghigidm chi phi tuong ilrrg v6'i phAn ch6rrh l€ch.
9 Nguy6n tic k6 to{n no'phai trd
C6c khodn phAi trri nguoi b6rr, phAi trA n6i b9 phii trA kh6c khorin vay tai thoidierl b6o c6o rr0u:
- Co thoi han thanh to6rr duoi I ndm duo-c phAn loai ld no- ngan ltatr.
- C6 thd'i han thanh to6n trdn I ndrn dr"tg'c phAn loai la no ddi h4n'
ThLr6 thu rrhAp hodn l4i du'o-c phAn lo4i ld no ddi h4n.
10 Nguy6n tic ghi nh{n vtin chfi s& hfr'u
V6n diLr tu cua chLl s6 [rii'r-r dugc ghi nhqn theo so vou tlrpc g6p cira chir s6 hii'u.
T'hang dLr v6n c6 phAn dLlo-c glri nhAn theo s6 chOrrh l6ch ton hon/ hoac nh6 lton gina gi6 thr,r'c te.phdt hAnh
vd rnqnh gi6co phitSLr khi ph6t hdnh c6 phitiLr lAn dAu, phdt henh b6 sLrng hoac t6i ph6t hdnh c6 phitSu qu!'
Von kh6c cua chir so hrl'u du'o,c glri theo gi6 tri con lai giua gi6tri ho-p l! cita c6c tdi sAn rndr doanh nghiQp
duo.c c6c t6 chri'c, c6 nhdn kh6c t{ng, bitlu sau l<hi tri'(-) cac klrodn tlru6 plrdi nQp in6u co) lierr quan ddn c6c
tdi sAn dLrg'c t[ng, bitiu ndy vd klr6ng bo sung von kinh doanlt ttr k6t qud lro4t dorrg kinh doanh.
C6 phi€Lr qLr! ld c6 phitSu do C6rrg ty ph6t hAnh vd sau d6 nrLra lai C6 phi6rr qu! dLro.c ghi nhAn theo gi6 tri
thr.rc tti vA trinh bdy tr6n Bdng CAn A6l te toAn lA rnQt l<ho6n glri gidrn vort cltu so hrlu
saLr khi co tlr6ng b6o chia c6 tflc cira Hoi dong QLrarr tli Cong ty.
[-o-i nhLrAn sau thLr6 chua phan ptr6i ta sr] loi rrhLran tir cac hoat dQng clta doanh nghiQp saLr khi trir'(-) c6c
klrofn didLr chirrh do 6p dtrng lroi t6 thay dOi chinn saclr k6 toAn vA di6ur chinh hoi to sai sot trorrg vett crta