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114.]';(;CAN 1)61 K~ roAN III,1PNIIAT (lItl' TlIHI)
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l'inh <ltn ,,~tl)'J(M)'}110W, chi co C6ng I)' cd phJ" f'ul/I'"wer rhu,- hien L'ie, wit) ",1'" \',l" r",,~ 1\
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nAN THUYE'I' :\IlNH UAO CAO TAl CIII1'I1 11(11' NHAT
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VND ( =5.2W.615.378 VNf) - 1182.585.000 VN/J)
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"g ty TNHH XV k",h d"""h nM $I,,,1/.Anh, C"nx '.~CI' F••I/I'ower- <ld<lA•• IU gop 1" /;j 201.7/)' <II,
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Trang 13("il",,(;TY (:(1I'IJ \,"" LIJ I'()\H:R
Cong ty ap dung ch" <1(,keUMn Vie' Nam th~o quye't <linh 15I2t06JQt)-IHC cola H" Tiii Chinh h.nhlinh n~1iy 20/(0/2(X)(' vii Thong ttl,,'iH-tt::!(U)m"-BT(" n~a y ,1112I2(U) d" II" Titi ("hi"h I"foln~d.•" 'U-",lSi, hS 'Unj; d,{ <1(,k" t"an <I"anhnghi;;p
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Vih hfa ~h,," ,,"i lieu va t!lons tin dll phai trillh hily tr••"s Ball Thuyel Mi"h lJao C""Tili Chinh <I'f,,'
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(II. n,,,) /i}p Iod"cd" Ill; d""h lup "hal:
IlJ" d" liii ehinh h',lp nM't ,'ua ding 'Y ha" gill" ca~ h"" ca" tii; ~hillh c"'," n"ng ly 1IIe'v~ c'ac d",l'
ly wn, V,~nch,; t hilu va l<.Iinhuiln thuh ~tI"e philll ph,~ieho d~ ~h,i ,,) 1"ILl.h,,,, ,',i q":>~" "~'II',,,at dU,k thoihi~" ieng biel trell hang "lin <tOike10"" ". h<i"do ket q"'; h,,"1 ,It>ng.,,,h ,lo""b,
Cae ha" do dm,k I~p uen c<.ls<'Jd,\n tieh, Cae ehinh saeh ke «'an ~<lad'T1g1y va d~ di"l' t)' WII ap,I""l' "hill quan vii.phil hop vdi cae ,'hinh ,aeh ke toan ,Iil ,M,re,,) dung I, ,,,! de n.lm tn1d~,
Tn"n Ixl d~ tai kh"all vii de nghiep "U giao dieh t, ,ng n<li1>(,~{"'g I} dil dll',k I,,~i ltU
Haod" tili d""h h"p nhllt bao !"Ill Hao do tai ehinb dia '{"'g ly d{ ph~nl'ul' Power , IiBa" dol ,ii
i ~hinh ~,l" nnl,)i ha (1-') ding 'y wn neu trcn
112, :"g"_vell We ",kdi"h cue a,Hi" li~"I"U ,'uc th,~i" IIM"I: d,l,mJ: Ij~,,:
Ti"n ,'ii d,' !<h"'lllhf'~'g dll<1n~Ii"" h"" l',\m li~n malta; q"5 tit" g'~; "g';l1 hil"., t;t" Ja" ,In,)';'"
"" dc khoan <I~ullfllJ!A" h~n di th," han gAc khlin! qua b" tMlll', e" ,i"b th"nh kill"in Gil',c(" !ill"niln chuyJn <l0ide <hingthanh dc lu,'''g lien x1icdinh "ii khtlllg d, qua "hi<'-unii '" tl1'ng chuye'" <I"
~i tl,iinh tien
II./. ,"'guy" IJe J:hi nhi!n cdc kh""" p"iii Ih" Ih,III"K nUli.oJ phui Ih" khdc
Trang 14C{):\{; TY eelI'll.\.:" FUI.L "(lWEk
It.\ N THLJY{I' :\IINH 8 \0 cAo '1''\1 CHiNH H(1I' NH \"r
C;k k.h",;n ph'; i lhu d,~.t<'Jrinh hay tren hao do !a i d,;nh lh"" fia rrj fric rnY<I,rphi\n (h" ",k k.h":',,,phai lhu k.h6d,'>i
Ou'philng '''I phi; tim k.hfid,,;, duo rh"" l"nh gi" c,l" It(ii ,l'\ng qu,;n lri hoi", Han TSn (;iam dift"'"c;i" k!lm;ll ",I cu da"uhi;;u kh6n Cl>kh<1nang lhu ht>ihoac dll'a vao lu6i n',1qua h,!-ncua de kho." ",I
114 .'••./{",.;" Ide Kh' "IIi)" h""K /ii"klIO:
Nguyen r,{t"ghi nh~n hang 1,',1\k.ho, liang l<1nk.h" <lmlc !li nh~" rk •.•gi;i ,k • hall t>m chi phi mua
va de c'hi phi lien qualltrVc ti~p k.hae ph;il sinh <lo!00 d,Me hiing It>nkh" Jdia di"'m "a Ira n lha i hie
n lai lrlr (hr ph('ng l'iam gia ~il <illph'"'ngeho ha"g Ji',ilMi
S." rJ,i", dll dang ({in k.h" 110gia tri (hi coog _ dy I!lf' d( eb"g rrinh ""n (10)da"g, {,i>i tri ';;y ,hr",' d,'d~n ,hr,k de di"!! !h"" chi phi {ieh lu:\'"10,,Ill'"" 1",1'M,,,. rhi ",'ug, )la" .t"" ('hi phi Ul'LJY,'",;;rlieu lnlc li(p ebng ( + ) ,'hi phi nhiin eo'",l'Ir,!e li~1' ,'bng ( + ) chi phi 'I""" l)i rhi eo'm lnl,' Ii(p
- Phll,lng phap {inh l'ia lrj hiinl' {6n kho; Binh quan gi~ quyJn,
Phu,l"g pitaI' haeh t"an hii"g l,',n kh", Phl1<lngphap ke k.llai(hll,)ng xuyen
OJ! phong cho himg t,\n k.ho<lu'< lctri('h lap cllo phh gia lrj dll li(n bi 16n lh;;'l do de kho,;n ''') gi" mrru"g gia {ri (do giam gia> kern phi", ('h,f{.lOi lh,)i v." ) c,i th;; dy r~ lSi ",Ii V~{lli, _""'ph;;", deld~n., lltilnh phi"" hiing hoa IOn kh" {hu'le quyen "l htJu c'ua <loanh nghiep Ilia Iren hli."g (htIn IH1p
15 'e ,<I'uy gia", gi" Irj va" {hili di~m 1~1'bang elin <loike toan, So tAng ho •.,' gia", khoan dllphbnggilm gia ha"g (;jn khn du,'c kel <huyfn ,'!io l'ia von hang !>anIron kyo
115 ••• K~yi" We /IIh; nhi)n I'd khii"u""0ISCJ)
5.1 ~gu);:>n l~c ghi "han ,'il k.hau ha" lai dn c6 dinh hil'u hinh
Hi '"'' ct;,li"h d'Me Ihf hi"" (he'" nguyen gia !rudi gia rrj ha" mi'n I;;)' k.( Nguyen.;a lai "ill di ,Ii
nh hall ,i", gill ",ua va nhil'lIgchi phi c,; lie" quan trlle h<'pd(n "i;:-,' ,ltl" hii ,a" d" h"a! <It",!, "I"rd',Ik.;e", (•• c' k.h"an c'hi phi ph<i{,inh ,au khi lili ,aile" 'li"h !til'" h,nh di h"a{ 1(''' nhuehi phi 'tIa dill
a 'mi" hiinh Va dai lU {hll',)nggill nh;;n "u ha"ean h"a{ <l(i"gkinh d"anh t~i lh,)i dii", I",a! ,in!>chiphi, Tmng InIl)ng h',lp de ehi phi nay lhe' hien ,,; '" ",ang lai I<likh kinh {eIr"nl': 11I',1n.lai {iI','iec ,ir,hu'g Iii; san ,'0 dinh huu hlnh ",I,U lren tra"g rMi h"a! dt,ng dmk <lanh gi han d';Ulhi e;;,' "hi phi nil}' ,lll"k '(,n h" nhun")l k.hoan ngU)'en gi;; U" th;:'llleua rai san",> dinh htJn hinh, Khi lai ",n d,ld,ban h~y lhanh I)', nguyen gia ,'a gia lrj hall Ill"" I,,~ k.~dUoleXl>a,If vii h'-! k.)' kh"an lai hay 11\";,,,phI ,i"h d" rhanh l)i {iiisan <l.;ud,l,k haeh I""" vii" ha" do kel qua hoa! J{>ngk.inhdoanh
Phll',l" ph I' khiuliao {a;.an c" <linh; kh'-u ha" ,hr,,'c ghi "h~n Iheo ph'l<Ing pHI' <l,I,lngth~n d,la
Ire n thdi ian Iiilu du ng lI',k Iinit d, ~elh- ra i '" 11l,,,ng pha", vi ThOng III 2(J:V2(X~)f!T-BTl' It!"~;y20/1012tlll9cua Af\ Tili Chinh
Th<1i.i"" hLtu,tung 11',10tinh eho ",i""hi,,,, 111idll nh,r sau
Trang 15c{),,(;TYcill'H \.'\ rl'Ll.I'O\\Ht
T ui nxil r JIJlfJ9/1fJlfJ
IA", vi ,inn: VNI)
5.1 Nguyen l~e ghi nh;;n ";; khau hao lai sa" ",i h1"h' I<h,,,,1':1'11.1,i"h,
(16, N~uyin lie ~hi ""/i"chi phi "tlJ dif"~ Mhcin dl1dan~:
Chi phi x;;y dung cd han d<'ldang han gllm ehi phi dau lU dy dl!ng dc ,,(ing lnnh cua ding ly du\leI':hi nhanlhco ehi phi lhue lC ph"l <inh ,'a <I: dlMc k(1 ehn)';:"n lhanh tiii san eS dinb khi eont ldnh ho;'
n lhanh
117, '''''Ruyin lie ~hi nhijn cae khO<indJ •.•"'liIi chinh
7 I I'guyen l~c ghi nhiitl de kll" •." d~" 101'au dIng ly licn kel
Coi<'eling Iy dude xcm 1iIe6ng Iy licn kc:'1,'di cflng Iy I<hic"ng ry e(, vf;n dl" ,,) hU'udiii han ironl': ui"g Iy nay lit lO'}. dlrn dlldi <'O'k (lit 20'.l dlrn ,Mli 5O'J '1uycn hiC•• '1"yet), ,'.i "h hl(o)"1':J';,,< k~'tr'~lg die 'l"y(l l1illh,.f: ehi"h sadl I;;i ehinh ,;; h,,,,l l/f'nl': la i e,k of"'g Iy "a;-
ch-Kbmin d~u III ,'iioe6ng ly lienl<el dll<,lcglli nhan tht:o pllu<lng phap ,'6n eh,; <if hiru
Phu<lng I'M I','Sn <'h,; ,,' hilu Iii ph'l<Ing I'M I' klr h\a " Illii kho;;" dll.u llf dll',le ghi nh;; n hall d~" Ihe('gili gik <aUdil dUoledieu ehlnh uw" nhil'ns thay ,lIli eu" phll.n ,,' hitu cila de nnil "~1I lu lr"ng Iiii sa n
7,2 Ngu)'enlae ghi nhiin eHe I<h"an dilu IU"iio lien doa,,1t
{:k khoan dau 1lf vii" li~" do.anh du'le ghi nh*n hall dll.u ll,,-~,gia ge;e saU ,M <lll'.!ediCou,'hillli llleo liltil'Itg thay <ltiieu" phll.n sa hil'u e,;a ~n gill' v6n li~n doallh Inmg liii an Ih"ll.n elia <:<1,,'I kinh ,l"anh <lli',Ie &.111gki<'HI""al
I:)~II hf ng~1I hall ,Ii ,Iai h~n kMe dll'Je ghi nh*n lh~~, gi~ g(,e, 1)11pl~''''g gialll gia d1 u hI ,\,I'k lap killgia lrj lh"~11"" lh{ llUle hi{:u d"'le eua de kh",\n diu 1lfgiam xuilng Ihap 1)(1"gi<i gil",
Chi rhi vay du'le I':h; nhoinnh" khna" "hi rhf trnng n<lm khi rhal ,inh, ng"ai InYkhi <'hi ph, nay phal,inh lit cae khrnin vay eho xily dllnS tai san dd dang Irons qua Irlnh d~u lli xiiy dllng, l,"ng lrlMng h,jr,1(, chi rhi vay pMI ,inh l"lUg giai d"an dy dllng lhi ,t'd,Me "{{nh<i Ilh,lmf,1 khn,," nguyen gi;i ",.,aIii; san niiy, Chi phi di val dude v".n h,ia l"lUg ky kh"ng dlMe \'OMIqu;i l<1ng ,,1 chi phi <Ii "a) rh,;,,inh ll<>ngky dil.
Trang 16ctll\;(; TY c6PH \~ rUl.l.I'OWEk
Ty It'",'\n Ma ~hi ph, di yay dlt<1~,ir dun~ do!xae dinh ~h; phi di v~y,I,M~VI>'nh<,~Iron~ k5" dll,k I,
nh lhe" Iy 1<)lai suat hlnh quill ~ia 'iuY~1I"la ea~ kh<•.•n vay ~hlta lr,; l"lOg 1<8~,;a "oanh n~hi"r.nt,,~i lni d~ khoan vay ricng hic-Iphu~ vu eho mu~ di~h ell rn61 liii san d<'rd~ng
/J'I. ,I"'Iu-,"n/lie xhi nhqn ~<l 0.,1"M" ~u~ lihoo," ~hi phi khu~:
Chi pIl; trii tntde "tJn han'
Chi phi Ira lrlt"~ ngJIl h~n ~hu yeu bao g,'rn d~ rong ~\1dUllg~u dtWe Ih; hi;,;n th"" ngU)'en gia \'ii dIM~philll ht1"th~" phll'~lg phap ,M)ng Ihh~ lrong tMi han kh<'\ngqua kh6n~ qua I! th:\n~
Chi phi In Inl,k dai han;
Chi pili Ira tnt"e <L\i h~n ehU ycu bao tllm: chi phi Ihl1':d,(t, d\ng e\l dung e\l, gii;n giao 'J;d,' ~hi ph
i kha~ dU",I~Iht!"hien Iheo nguyen gia va dU'<,k:phan 1><1"Ih"" phll\lnr phil' eMlnr Ih~nr Ih••" lh,li fi~"hii'udun~
/II ••.f:uyi" Me 1[hi"lUi" chi phi phdi tT<i:
Chi pili phiii trii dll\!~ ghi nhlin dU'~Iren ,'k It,k I,nh h<lpI)' ,.~ s6li~n phai tra ('ho ~k han~ h"a di,hv,,,dii ,,'rdun~ lron~ ky ~llrnnhtJng ~h; phi sal." chi phi ban h3.n~, liii •.•y pha; Ira d~ chi phi phiii trakhac,
(',k kllo••n dlf phbng pha i Ira dlM~ghi nhin trtn ~,r ,,' ng"yen Ilk ph\) hdp g;ll~ <l"~llh1/,,,v~ d" phiIh",; man 'iuy djnh lai chu:i" rnlt~ ketoan.o 14 Doanh lhu '3.Ih" nhlip kha~" Cal' kho,;n dlf ph"n~ph,;i I"'; d,r',l~ 'aP Ih"m (hoA~ h<,"n nhap) the<,.o "hcnh I;,;~h'''n h,ln (ho~~ nho, h,11I1giira",jd" ph,',
nt pha i tr,; pMi laI' n" til n~y ••, v,l; 0 ,Ilt pWHlgrllli Ira d:l.'aP nAmtnt,k ~hlta sir dung da"~ ~hi (ren
«'l ke toano
y 6n ,'h" "l hifu dlt\k: ghi nh~1ltheo <if vlln th\l'~~6p ~"a eh" s<'Ihil'u
Th&n~d" vlln ~Ilphan dl~.jCrhi nhiin Ih"" ••., ehenh Ih.h ''''1 h,ln ho~e nho h<ln,iira g;a Ihll~ II' phat
!tanh ,'a m~nh ~ia ell phieu phal hi;nh Ian "au phal hinh bIl <unr boAe lai "hal hinh ell phil'u ngiln
'lu9.
~tuycn t~~ trkh '''1' eae '1"9 llr ",finh,,!;n SaUlit",,: ,'a,' ,!U)'d,rd,'(rkh iiiI'II) 1,1i"lm.1" ,." lillie'"IhL'"
dieu 1<)'a nghi qlly.:"1H.i h'li d(,"g e(~d,;ng
N~uy"n IJ~ ghi nhan Illi nhuin ~hlJa phan phlli: k!i nhuan sau Ih".:"eh,ra pltilll ph<1"iph.•" ;,,,h letn h~llg ei" d(,i keto"n Iii sf, l<.Iinhu"n (Iiii h"ac 1") tird~ h"al MllIg ~"a d"",,h nghi~p s u khi (ni(.) d,;phi th"e"TNl)N Clia narn nay 'a cae f.h",;n di~u "hlnll do ap dung lM'i1,1"thay d,1"i~hinh ,il~h k.: I"",,
"i;di~" chlnh hili 10 sai "'Ilrong y.:u c" eae niim 1rlt<k
0 Sf:u'';;" We ,'a ph",,,,~ phup xhi "lUi" J'>a"h thu:
Il",."h thu I",,, hunK
l "'''~I~