Báo cáo tài chính hợp nhất quý 2 năm 2011 (đã soát xét) - Công ty Cổ phần Thương mại Hóc Môn

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BAo CAo CUA H9I DONG QUAN TRI

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b' hoat dong theo Luet Doanh nghi6p

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huyan Hdc Mon Tp Ho Chi Minh

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' Bdn bu6n ve b6n 13 hdng c6ng nghQ phim, thuc phAnl, hang ti6u dirng n6rg hAi sen:

Kinh doanh djch vu an u6ng, djch vu sinir hoat, dich vu du lich;

Kinh doanh, cung irng vat ttr ki thuar: rang diu n rqt md cong nghiip phin bon h6a ch;t (hil h6achil c6 tinh d6c hai rnan]r), thiot bi phu tnng n6ng ngli6p, kim khi diCn n1ey vAt liCu xA) dung:

Kjnh doanh hang n6ng l6n thiy hni sin thuc plim tiilr thrl rong nghiqp hing m1, ngh6 dC xuitkhau vd ti6u thu noi dia;

' Kinh doanh dich vu khech san nhd tro;

XuAt khAu m6y m6c thitit bi, vat tu ngu),6n nhiCn lieu, hang h6a; Dlch r.u xurit nhip khr4u;

Xay dgng (dan dlrng c6ng nghi6p, giao th6ng c6ng chAnh) vd kinh doanh nhi:

Mua ben vat ftL beo v6 thuc vat thu6c beo ve thuc !at, phumg den v6n tdi drong b6:

Vin tni xdng diu dudng bO; Karaoke; Gi6t m6 gia sirc; Cho thue mit bing vdn phdng Lho \i oi

Hoi ddng quen tri yd Ban T6ng Gi6m tl6c

HQi tliing quin tr!

HQi ddng quan tr! cia C6ng t1, cho d6n thoi di6rn lip Biio c6o lr?iy bao g6m:

Epfiftn

6ng L€ Vdn My

6ng Nguy6n Ngoc Thao

ung lo van Ltem

Thdnh vi6n

CA4g 0 Ci; ph;n 7:hwry rui Hdc MOiBdo.dacna HAidihgqudn ri (idp theo)

Cha siai daan tdi chi,h li hgd! Al &dng0l din nEat 3A hdngA6ndh 20t I

L-Ban Ki6m soit

Bar Ki6m so6t cria C6ng ty cho d6n thdi di6m l6p 86o c6o ndy bao gdm:

Ban Didu hdrnhBan Didu hanh cia C6ng ty cho d6n thoi di6m ldp 86o c6o ndy bao gdm:

Ong T6 Vin Li6rn

Ong Nguy6n Nggc Th6o

6 Dinh gi{ tinh hinh kinh doanh

K6t qua hoat d6ng kinh doanh hap nh6t va dnh hinh tdi chinh hqp nhAt cna C6ng ry cho giai do4n tdichinh tu ngay 01 th6ng 01 ditn ngdy 30 thAng 06 n;m 2011 duoc ttrO Uqn t ong nao ceo tdi chinh tu

trang 07 dCn harg 3 1

Sq kiQn sau ngiry k5t thfc ri6r do

Theo j ki6n cLia Hdi ddng quen iri, 860 c|io tdi chinh cta C6ng ry cho giai doan tai chinh tu ngiy 01

tb6ng 01 d6n ngdy 30 thang 06 nnm 2011 sC khdng bi anh huong nghiem rong bcri b6t ki khoan muc,nghiep ru ha1 slr kidn quan rong ho;c co ban chet bal lhuong nao phal 5inh lr nga) ker rhuc n;rn raichrnh cho ddn nga) l;p Bdo cio na) can rhiel phai co cac didu chrrh so Iieu hoic cong bo lront Bdo cao

tei chinh

Ki5m torin vi6n

C6ng ty TNHH Ki6m to6n vd Tu vin ChuAn ViCI - vtEtyrlaEs d$ac chi dinh ihuc hien krem toan BAoc6o tai chinh cho giai doan tdi chintr ti ngdy 01 th6ng 0t d6n ngdy 30 rh6ng 06 nam 2011 cia C6ng ty.C6ng f, TNHH Ki6m rorin vd Tu vin Chuin ViCt,mEryllaEi bity 16 nguydn vong tit5p tuc duoc chidinh ld ki6m to6n vi€n doc lap cia C6ngry

7

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CA48t CAptan mwnE mi Edc |I6n

Bdo cdo ctid HOi dihg qroh ti /i;p theo) Cha giai daan ii chinh tt nsd,0l thd:ry al din nFA],30 thd R t)5 hdtu 2All

Xric nhin cria IIQi cldng quin trl

Ban T6ng Girim d6c C6ng ty chiu lrdch nhiem lip cac Bio cio tai chinh hgp nhat phan 6nh trung thUc

vd ho p li tlnh hinh rdi chinh, k6t qua hoat dolrg kinh doani r a luu chul en rie; te cua C6ng ty lrong tnng

ndm tdi chinh vd cho giai doan ULi chirfi cho nam giai doan rai chinlr tii ngiy 0l th6ng 0t der ngal 30

thang 06 ndm 2011 Trong vi6c Iep cdc Beo c6o tdj chinh ho.p nhft ney, Ban T6ng ciem doc di:

Chon lua cdc chinh srch k6 toAn thich hqp vd dp dung c6c chinh srich niy m6t c6ch nhit qri;n;

ThUc lriCn c6c phin do6n vi cic udc tinh mot cach then trong;

' C6ng b6 c6c chuin mpc ki5 tonn phai ruan theo bong crc v6n de trqng y6u duoc c6ng b6 vd giii

Irinh rong cic Bao cdo lai chinh hop nh;l;

Lap b6o ceo tii chinh lren co sd ho+t dong li6n tuc

Ban T6ng Gi6m d6c dim bdo ring, C6ng tv da tuan thu cic )du cau nEu ren $i lap cec Beo c6o lai

cl il hop nl'ar:c:ic sj Le toarr rhi:h hop duqc lur giu dit drl de phdn;nh rai bat .r I ro dier na

-mrc do chrnh xa hoD i) rinn iiI\ Lai ,hrnh cua Cong D \:r ca, Bao c;o r;i chrnh hqp rh;t duc lep

ru;n lhu ac ahudn muc \A (he do Le loin dodni nghiep Vier { _ l,ierh; h

Ban T6ng Gi6m d6c C6ng ty cing chiu tech nhiem bao vC an toan tdi san cia C6ng q re do d6 da thuchien cAc biCn phdp thich ho p dC ngdn chin ve ph6t hi6n cic h:inh vi gian lan va cec vi pham khac

\ ao ngay lap bio cro n:):

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b.rl tq Inh nuong nao co le tam 5ar

'ecn cac 'o li(u duoc phen , rh nen 860 c6o lai chinh hgp nhal cua

C6ng ty Kh6ng mot thinh vi6n ndo cLia H6i ddng quan td hoic Ban T6ng Ci6m d6c c6 b;t ci khoan toi

ndo tu n]ot hqp ddng duqc ky ki:t v6i c6c c6ng ty hay c6c b€n li6n quan

PhG duyQt c6c Brio crio tdi chinh

Ching t6i, c6c thanh vien ciia HOi d6ng quin tui C6ng ty phC duyCt c6c B60 c6o tdi chinh kdm theo Cic

b6o cao ndy dA duo c lap mot cech dirng ddn, phan 6ni trung thUc vd hop li tlnh hinh tdi chinh tai ngay

30 thdng 06 nAm 2011, k6t qud hoat dong kinh doanh vd iuu chuyi:n ti6n t6 cho giai doan tii chinh tu

ngdy 01 th6ng 01 ndm 201 I dCn ngay 30 th6Dg 06 nim 2011 cia C6ng b, d6Dg thdi phr) hqp v6i c6cChuAn msc, Ch6 dO kii toAn doanh ng.hiep Viet Nam hi& hanh vi cic quy dini phep li c6 li€n quan

10

Chn tich HOi ddng quan tri ki6m Tdng Girim it6c

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KET QUA CONG TAC SOAT XET

rn Tnrnn Chuin Vigt tVtEtUiLAES)

vF BAo ( Ao TAt cH ir.u OlOp rH qtr.

cHo cI4I DOA\ TAt CHt\H TU \CAy 0t TILAr\C 0t

DEN NGJ.Y 30 THiNG 06 NAM 2Orr

KiNh gN'i: HOI DONG QUAN TRI VA BAN TONG GIAM D6C

CONG TY CO PHAT,ITHUONC N{.{I HOC MdN

Chring t6i de thuc hi6n 06rg tic so6r xdr 1160 cio tii chinh hop nhAt bao g6m Bring cdn d6i ke rodn ngir1.

30 thnne 06 rdm 2011 BAo ceo k& qun hoat dong kinh doanh, Bdo cdo lLm chulin tidn tC vi ThLiydt

minh b6o c6o tdi chinh cho giai doan rdi chinh tu nga) 0t t rang 0t den ngal 30 thinr 06 nAm 201 i dLroc

l|p ngny 08 thrng 08 nam 2011 (tir traDg 07 d6n trang 3l) cin C6ng ty C6 phAn ThLrong nrai Hoc l\to r(sau da,! goi rat I:i "C6rg ry")

Vi6c lnp vd trinh bil s6 li6utr6n86()c6o iichinhhopnhirrhu6cvatsanT6ngGirindocCorrgr-i.TrrrlL

nhiem cia ching tdi ld trinh bdy ! kiiin cira minh va Bio cdo tii chiDh ho-p nh6t dua tren co ,o cone rac

solit xit.

Ching ra,i da $Lrc hi€n c6ng t6c sodr x6t biio crio tdi clrirlh hop nhit fteo Chuan n1uc kiem tosn \ r;r \rm

\ .on-'ra- .oal ',.r clrrrir rrU na) ]iu rr ong lic.o;r i.r ptrai l.ip ke Lo"ch ra Lh rc r.;n oe .,r

da b.o rua p\ i r"nJ b1o cio r"i hrrr qt nh; l,hong chrrd dun; h,rrrg r"i .or rrone.e_ Co _ "r

sodr \i! bio geim chir liu ld vi6c trao d6i voi rrhrin sr,L cira C6ng ty r,a 6p <tung cdc thu ruc phin tich tr6n

nhr:ng tht,ng tin iii chinhr c6ng r6c nd) cung cip rndt mfrc d6 ddm bno thip hor c6ng rac k am tL,.Ur

Chnng tdi kh6ng thlLc h i€n c6ng,, i6c ki6m torin nen cing khOng dua m i ki6n ki6m torin

])htrc tt ktta.h ttn? - VtEtbltUEl - Uang tti thritc t)h1lc tu khti.h hang

COng r-t CO phda Thwng nCi Hdc II6n

Bang cdn d6i kE rodn O{oo nhatl Tai nsdy 30 thdnp 06 ndn 201 I

BANG cAx Eor KE roAN 1lrgp NHAr)

minh sii cu6i t<3, 56 dAu nxm

130

131

132 138

r39

140 141

2tl

218219220221222 223 224 227228229230240241 242250251 252258259260261 262

rAr sAN NGAN HAN

Ti6n vi cdc khoin tu'ong duung tidn

^.:I len

Cic khoin ttdu tu tli chinh ngin h4nDAu tu ngan hqn

Dg phdng gitm gi6 chimg khoan dAu tu ngln hpn

Cfc khoin phii thu ngin h4nPhdi thu cria khdch hing

Trd trudc cho ngudi biinC6c khoan phii thu ngan h4n khac

Dq phdng c6c khoan phii thu kh6 ddi (*)

rlr sAx DAr HAN

Cric khoin phii thu diti h4nPhdi thu ddi han cria kh6ch hdng Phdi thu ddi h4n kh6c

Dg phdng phii thu ddi han kh6 ddi

Tii sin cii ainn

- Nguy€n gid

- Gid tri hao mdn lily kii

Tdi san c6 ei*r thu€ tdi chinh

a-.,

I ar san co orn_n vo nmn

- Nguy€n gid

- Gid tri hao mdn Ifiy kii

Chi phi xdy dlmg co bin dd dang

ndt oqng sin dAu tu

- Nguy1n gid

- Gid tri hao mdn lily ki!

Cdc khoin tlAu tu tii chfnh dhi hanEAu tu viio c6ng ty con

DAu tu viro c6ng ty li€n k6t, h6n doanh DAu tu ddi han kh6c

DU phdng gihm gi6 chring kho6n dAu tu ddi han (*)

Tii sin dii h4n khdc

Chi phi lra truoc ddi hanTdi siin thui5 thu nhAo hodn lai

5.9 5.10

157.272.052.37350.616.534.662s0.616.534.66210.505.024.340 11.200.074.340(695.050.000)22.s60.s68.5814.788.009.00917.356.468.088634.191.484(218.100.000)73.477.656.14473.522.707 573(4s.0s1.429)112.268.64615.008.000

sz.ozo.sqa

45.240.000142.071.501.8427.167.654.0007.167.6s4.000

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86.46s.046.282:l11.076.e03.506 |

'10.846.804.664 I3e.434.8s0.1e3 I

(6.s7s.473 734)l

8.3te.e7e.s4s I

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4s.223.0s6.477l|10.604.655.857 |20.s42.s75.8 r s I

(r0.237 s22.sss)l

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3.474.713.ss6l|)3.7s7 6s4.00011

(322 ssl.444)ll3s.r43.727 0641140.026.s71.1s3 ll

(6.3s6.752.744)ll8.30e.e2s.000 ll

COng 4' C6 phin Thuong mgi Htic MbnBang cdn dtii kd rcdn (Hqp nhiit) (tidp theo) Tai ngdy 30 thang 06 ndm 201 l

/t'

NGUYEN THI THU V,AN

Sii tl6u nim

300 310 311312313 314 315 319 320 323 330334335 336a) I

A- NO PHAI TRA

I N9'ngin hqn

L Vayvdngnginh4n

2 Phai tra nguoi biin

3 Ngudi mua tri tiAn trudc

4 Thuii vd ciic khoin ph6i ndp Nhd nudc

5 Phai tre ngudi lao d6ng

6 Ciic khoin phii tr6, phAi ndp ngin han khiic

7 Ds phdng phdi trri ngin h4n

8 Qu! khen thudng, phfc lqi

II N9'dii hqn

1 Phaiffadiihpnkh6c

2 Vay vd no ddi han

3 thu6 thu nhfp hodn lai phdi tri

4 Dq phdng trq c6p m6t vigc lAm

5 Ds phdng phtitrd ddi hpn

6 Doanh thu chua thuc hipn

B- NGU6NVONCHU56HUU

I ViSn chri s6'hii'u

l Vdn dAu tu cia chri sd htu

2 Qu! dAu tu ph6t tri6n

3 Qu!'du phdng tdi chinh

4 Lqi nhuan sau thu6 chuaph6n ph6i

II Ngu6n kinh phi vir quf khdcNgudin kinh phi

C- LOI icH cTI Co DONG THIEU 56

181.775.822.01479.092.361.061

14.5t4.537.966642.078.725 1.903.578.4965.374.035.48143.938.439.62012.719.690.773 102.683.460.953287.970.713

s:s.:zs.8o+

101.557 .161.436117.567.732.20188.292.563.94252.500.000.000 19.078.135.664 3.626.000.000 13.088.428.27829.275.168.259

29.275.t68.2s5

165.028.102.21861.111.755.698

5.088.050.778 30.888.695 1.964.557.3739.276.634.0963s.557 302.s83

9.194.322.173103.916.346.s20329.970.713

899.427 421

r 02.686.9-18.i 86

I 15.662.3r9.13986.377.581.62535.000.000.00026.391.609.58s3.202.072.02921.783.900.01129.284.737.51429.284.737 .st4

TONG CONG NGUdN VON 299.343.ss4.21s

Chi ti6u Thuy6t

minh s6 cuiSi t3, 56 tl6u nern

1 Tdi sin thu6 ngodi

2 Vat tu, hang ho6 nh{n gifr h0, nhan gia c6ng

3 Hang ho6 nh6n b6n hQ, nhgn ky gdi

COng ty CA phAn Thuong mai Hric MOn Kilt qua hoqt dong kinh doanh (Hqp nhiit)

KEr QUA HOAr DQNG Kn{H DOANH (Hqp NHAr)

cho giai tlo4n tii chinh tir ngiry 01 thr[ng 01 tt6n ngiry 30 thring 06 nim 20ll

1l

202l22 23

.A

z+

25 30

3l

32 40 50 60

6t

62 70

7l

80

1 Doanh thu bfn hirng vir cung c6p dich vg

2 Cdc khoin gi6m trit

3 Doanh thu thudn vd ban hirng vir cung c6p dich vB

4 Gi6v6n hdng brin

5 Lg'i nhufln gQp vG bin hing vir cung c6p dich vtt

6 Doanh thu hoat dQng tdi chinh

7 Chiphitdi chinh

- Trong d6: Chi phi ldi vay

8 ChiphibSnhing

9 Chi phi quan lf doanh nghiQp

10 LSr nhufn thuin tir ho4t tlQng kinh doanh

11 Thunhfpkh6c

12 Clxphi kh6c

13 Lqi nhu$n kh6c

14 Lgi nhu$n/16 cria c6ng ty li6n k€t, li6n doanh

15 T6ng lgi nhu$n Ii6 toan tru6'c thu6

6.5 6.6

6,7 6.8

6.9

6 l0

6.11

478.009.051.4536.417.480478.002.633.973 449.474.507.69328.s28.126.2804.600.144.497524.286.000149.286.0009.664.797.4546.572.906.45416.366.280.869252.s77.20744.500.000 208.077.207

16.574.358.0764.158.912.7015.681.818 12.409.763.557

12.409.763.s57 12.409.763.557

3.40s

284.t56.924.85510.847.t73284.146.077.682260.424.356.63623.721.721.0466.007.915.456

9.901.255.473 6.000.953.945 13.827.427.084

LE"THI MONG DIEP

Bdo cdo nay duqc doc kdm vbi Thuydt minh Bdo cdo tdi chinh

i-C6ng 4t Cd phdn Thuong mgi Htic Mbn

Bdo cdo lua chuydn tiin tQ (Hqp nhiit)

Cho giai doqn tdi chinh til'ngdy 0t thdng 0t ddn ngdy 30 thang 06 ndm 201 l

BAo cAo Lrlu cHUyEN TrEN rlc 1rrqp NHAr)

(Theo phuong phdp tryc tiilp) Cho giai tlo4n tii chfnh tir ngiy 01 thring 01 tl6n ngiy 30 thdng 06 nim 2011

Ir r,uU cHUyEN TIEN TU'HoAT EoNG KrNH DoANH

I f fien thu tu b6n hdng, cung cdp dich ru vir doanh thu khiic

t_, l: :i:" chi trd cho nguoi cung cdp hdng h6a, dfch vs

13 Tien trd cho nguo'i lao dQng

la TiCn chi trd l6i vay

15 Tien chi nQp thuO thu nhfrLp doanh nghi€p

16 TiCn thu khac tu hoat ddng kinh doanh

17 Tien chi.khdc cho ho4t tlQng kinh doanhlltru chuyAn fiAn thadn til hogt ilpng kinh dosnh

lu r,tlu cHUyEN TrtN Trt Ho+T D9NG o,lu rU

lf fien chi d6 mua sim TSCE, XD TSCE vi ciic tdi sdn ddi han khdc

12 Tien thu tu thanh ly, nhugng banTSCD vd c6c tdi sin ddi han kh6c

3 Ti€n chi cho vay, mua cdc cdng cu no cta c6c don vi kh6c

-1 Ti6n thu h6i cho vay b6n l4i c6c c6ng cp ng cta clon vi kh6c

-< Tien chi d6u tu g6p v6n vdo don vi kh6c

6 Tidn thu h6i ddu tu g6p vdn viro tlon vi kh6c

7 Ti6n thu ldi cho vay, c6 tuc vd loi nhuQn dugc chiaLru chuy€n tiin thuin ti hogt itQng itdu tu

m LU't] cHUyEN TriN TrJ Ho+T DQNG TAr cHiNH

1 Ti6n thu tu phrit hdnh c6 phi6u, nh{n v6n g6p cua chri sd hiru

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2 Ti€n chi hd v6n gop cho cdc chri sd htu, mua l4i c6 phi6u cria doanh nghiQp da ph6t hAnh

3 Ti6n vay ngfn h4n, ddi han nhfln dugc

4 TiAn tri ng gi5c vay

5 Ti6n trd ng thud tdi chinh

6 Cd tuc, lqi nhuan d6 trd cho chri sd htu

Lru chaydn tiin thadn til hogt ttQng tdi chinh

Luu chuy€n ti6n thuAn trong kj,(50:20+30+40)Tidn vh tu'ong duo'ng ti€n tliu k!

Antr truong cria thay AOi 6, gia h6i dodi quy d6ingo4i tQ

Tidn vh tucrng tluons ti6n cutii ki (70=50+60+61) 5.1

450.360.238.ss7 (444.410 .186.019)(24.17 s.929.816)(149.286.000)(3.7e2.893.e43)

(9922.24s.944)

(1 4.72s.23 8 s03)(28.370.097 .740)31.818.182(10.010.0s4.545)25.500.000.000

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(s.ss2.7s1.r2rl

(3.661.092.400)(3.66r.092.400)Q7.239.112.028)77.855.646.690s0.616.534.662

278.118.364.198(262.777 937 .631)

(6.349.671.962)12.560.107.328(10.60s.54s,479)(r 2.432 r 14.5 5 1)

ThryA ninh \da cda tai ch[nh (HdD nhA)

C ha hd n gidi d oeh fii chinh tn hsa, (n thdhs A t dit n nsa 3 0 thdnp 06 niih 2 0 / l

THUYET MINH BAO CAO TAI CHINH (HQ" NHAT)

Cho nim giai alo4n tii chinh til ngiy 0l thring 0t cldn ngdy 30 th6ng 06 ndm 2011

Thuyitt minh ndy le m6t b6 phan kh6ng th; rach roi !e phdi duoc dac kem voi Bao c6o tdi chinh

cho giai doan tdi chinh tu ngey 0l th6ng 0t diin ngdy 30 th6ng 06 nAm 201 1.

DAcDriMHo+TEONG

Hinh thri'c s& hiru v6n

La roar n rnn cong r) co pnan

Linh vyc kinh doanh

Thuong mai, xu6t nhip khiu, x6y dung, ddu tu

Nginh ngha kinh doanh

BAn bu6n va bdn le hing c6ng nghd phAm, thuc pham, hdng ti6u dirng, n6ng hiii san;

' Kinh doanh dich vu dn u5ng, djch vu sinJr hoat, dich v9 du lich;

Kini doanh cung rhg vel ilr ki thudr: xing diu, nhot, md c6ng nghi6p, phan b6n, h6a ch6t (trir

h6a chet c6 tr'nh doc h4i manh), rhiAt bi phu tung n6ng nghi6p, kim khi di6n m6y, var li6D $y

dEng;

KinI doanh hdng n6ng lam thiy hei sin, thuc phAm, d6u thi c6ng nghiep, hing mj nghi di

xuat khau vdti6u thu noi dia;

Kini doanh dich vu kh6ch s4n, nhd tro;

' Xu6t khiu m6y m6c, thi6t bi,vai tu nguyen nhiCn li6u, hdng h6a;

Dich vu xu6t nhdp kIAu;

Xey dgng (dan dqng, cdng nghiQp, giao th6ng c6ng ch6nh) vd kinh doanh nhi;

' Mua bin vat tu beo ve fiuc vat, thu5c bio vC thuc vat, phuong ti6n van tei duqig bO;

V6n tai xeng ddu duong b6;

Karaoke;

r qlet mo gra suc;

Cho thu6 miit bing, vdn phdng kho, ki-6r;

' Kinh doanh bit d6ng san.

lhrlit hiah Bdo cdo ii chinh (Hap nhii, ti;p fteo)

Cha ndn giai doanDi chinh ti nsiry at hdhgAl dln ngnr 30 thtthR A6 ndn12t)l l

1.4 D{c tti6m hogt tiQng cia tAp doiLn

T6ng s6 c6ng ty con: 0l

- So luqng cong 0 con hop nl-;l

so lrorrg cong rv con klong hcrp rhir 0 Danh sdch cec c6ng ty con:

Ten c6ng ty : C6ng t], TNHH Quan li vd Kinh doa Cho Ddu rn5i N6ng san Thuc pham

H6c M6n

- Dia chi : 36 l4l7A duone.N$ya Thi Soc ap Mi Hoa 4 xa Xuan Thdi E6ng, huyCn

H6c M6n, TP.II6 Chi Minh

Ti le : 100Y"

Nganh nghd kinh doanh chinh: Thuong nai, xuit nhip khiu xdy dung, ddu tu vd clo rhue n1,l

bang

2 NrfN D0 KE roAN, DoN vI TrtN TF sll DLNG TRONG KE TOAN

2.1 Nien .IO k6 todn

Ni6n d6 k6 todn bit diu tu ngiy 01 th6ng01 v?i kCt thric vdo ngdy 3l theng 12 hdngnam '

860 cao ALi chinh nay dugc lap cho giai doan tdi chinil tu ngdy 01 thing 01 d6n ngdy 30 th6:rg 06nam 201 1.

2.2 Dcn vi tidn tQ srit rlSng trong ghi ch6p k6 torin vi phuong phdp chuy6n d6i cdc dong

tidn khfc

Don vi tiin te d,rsc sri dung di lap bao c5o li Dong Viqr Nam t\4rD/.

Chdnh lech ti gie phet sinh trong kj vri chenh lech 5 gid do ddnh gi6 lai s6 du ngoaitC cu6i lcj,

dugc xu li theo Chuin mUc s6 10 "anh huong cira \iec tha) doi ti gia hdi doei" ban hdnh theoQuy6t dinh s6 165/2002/QD-BTC nsdy 31 theng 12 nam 2002 cta BO Tii chinh

3.1 ch6 ag k6 toin dp ar;ng

C6ng ry 6p dung Lua! Kii to6n, Chuin mpc k6 todn, che dd kri ro6n Vi6t Nam rheo eul'6t dinh s6

l5/2006/QD-BTC ngay 20 thing 03 ndm 2006; Thdng tu 244l2009,rfI-BTC ngel' 31 thdng l2 nam

2009 ve c6c th6ng tu, hu6ng din sia doi bo

"urg chc di ke toall cia BO Tiri chrnh

3.2 Cam k6t t<i! toan

chung lo R,n lon3 Ciim doc t ong ry C6 phdn llrLrong m?i Ho Mon .am kir ruill rl u dLlng

Luat k6 toan Chuin mlLc vd Chti d6 k6 toAn Viet Nam hi6n hanh trong he th6ng kd rodn va bao cao

kd tor4n do Nba nlrdc ViCt Nam quy dinil

nnqa inh narr Id ht6t b|phah l;hans th:' ftch tljifdi B.1o aia fti.hith 12

4 CACCHiNHSACHKf,TOANAPDVNG

4.1 Nguy6n tic ghi nhin cic khoin tian vi tuoxg tluorg tidn

Nguyen tic x6c dinh cdc kloan tuorg atuong tien: can cu vao cac ching khoiin ngin han c6 thdi

gian thu h6i hoec dao han kl6ng qu; I thdng ke ru neat kloa s; ke todn lip brio c6o

Nguyen tic va phrone phep chuyCn d6i cec ddng tidn kh6c ra ddng tidn srl dpng trong ki! tor{n:

du tidn m{1 tidn gr}i ngen hang, tidn dang chuy6n c6 g6c ngoai-tQ duoc didu chL;t ta; ttreo hr gid

binh quan tren thi tnrdng ngoait€ liCn ngen hdng

4,2 Chinb sdch t<6 toan d6i vrli birng r6n t<ho

NguyCn tic d6nh gi6 hang tdn khor theo nguy6n tic giri g5c;

Phdong ph6p x6c dinh gi, hi ha.ng tdn kho: Nhap tru6c xu6t ru6c;

Phuong phdp hach to6n harg tdr kho: K€ khai thudng xuy6n;

Lap du phdng gian gi6hdng lijn kho: vdo rhdi di6lrl kn6a s6 C6ngty t6 chtc danlr gia tai hang it6n kho vd trich.lap tr€n co sd ch6nh lQch lon hon cia gii gi5c vd gi6 tri rhuAn c6 thd thuc hi€n

dLroc cia hang ron Lho

I

' NgulAn iic ddnh sii:

Tdi sdn c5 dinl dvoc xric dinh theo nguyon gi6 trir C) gi6 tli hao ndn lfry k6

Nguyen gi6 tdi san cii dinh bao gdm gi6 mua vd nhtrng chi phi c6 li6n quan truc ti6p d6n vi6c

dua tdi san vdo hoat dong Nhimg chi phi mua s6m, cei ti6!r vd tan hang duoc rinh vdo gi, rri tdi

sen c6 dinh ve nhimg chi phi bdo tri sua chila duolc tinh vdo kiit qui ho{rt d6ng kinh doanh

Xiri tdi sen b6n hay rhanh l;i, nguyen gi6 vd khiu hao tiiy kii dugc x6a s6 vd bit kj,c6c khodn

hi/(16) ndo phat sinh do viec thanh li dau dugc tinh vdo k6t qud hoat d6ng kinh doanh

Phudng phtip khiu hao dp drlng:

Tei san c6 djnh kl6u hao theo phuong phap duorg thing d6 trii ddn nguyen gie tdi san c6 dinh

theo thdi gian hiiu dung udc tinh phir ho p vdi huong din theo Th6ng ru s6 203/2009/TT-BTC

ngay 20 th6ng 10 ndm 2009 cna 86 Tdi Chinh

l3

Thtf, tur1h nd, h 1(tbipha Lk1 e ki rich tditlti Bio.aa tuichihh

Thq,it dirh Baac1otdi chinh lHctp hhd, (tiip l@)

Cho ndn giai,Coan tdi chr l&n1drAl hang0l di ng4,3A thtin A6 ndn 20ll

, Thdi ginn hftu dune tic tinh ctia cdc ,1hdm tii sAn ci dinh:

Nlre cta, var ki6n tnic 07 - 50 nem

M6y m6c, thiiit bi 06 - 07 nAln

Phuong tiCn van tei 06 - 08 ndmThi6t bj dung cu quen li 05 - 08 nam

Tdi sen c5 dinh vo hinh 20 ndm4.4 Nguyan tfc ghi nhin vi kh,iu hao b{t dong sen diu tu

B6t dong sin dau tu duoc ghi nhar theo nguyen gili

Khau hao b;r dang sin diu nr rheo phucn g phdp duolg tlrang

' Thdihan kh6u hao: 50 nim

1.5 Ngry6n tic ghi nhin cic khoio ddu tu tii chinb

4.6 Nguyen tic ghi nhan vi v6n h6a cic khofrn chi phi di vay l.

Chi phi di vay duqc ghi nh4n vdo chi phi $n :.uit kinh doanh trong k) khi phdt sinh

' Chi phi di vay dusc v6n h6a khi doanh nghiep chic chin thu duqc lqi ich kinh ti kong tvolg

lai cho vigc s dung tdi san d6 vd chi phi di vay duo c xec dinh mot cach deng tin cay

1.1 Nguy0n tic ghi nh{n vi v6n h6a cic khoin chi phi khic

r Chi pli rr; ruoc: ,hu I;u li nhimg chi phi cong cu dpng crr do d-ng r;n phong nha',uong

tiin thue mat bang duoc phdn bd din veo chi phi kiit que kinh doanh trong ki, viL thoi gian phanb6 cnll cir vdo thdi giai st dlng u6c tinh miL tili sen d6 mang hi lqi ich kinh t6

Phung phap phdn bo: I leo phuong ph;p duong llrilng

4.8 Nguyan tic ghi nhin chi phi phii tr|i

Cbi phi phai trA duqc ghi nhan chLi 1.iu la cac khodn doanh nghiip co nghia \ !r ng phii trA vi duocu6c tinh dilns tin cat

Thrfil t jhna!,li ht6l b6thdn Llfins thatdLh riifiiE6ocdo tdichhjh tl

ThuJ,it hinh B,ja cda hi chtnh (Hdp nhit) (tiip thea) Cha ndn Eiai daah tati chinh tu hgaq 0l th.ihg 0l d;n ngny 30 thdns 06 hah 2al I

4.9 Nguyan tic vi phucmg phdp ghi nhAn cic khoin du phdng phei tre

CAc klloan dlr phbng phei tra duo c ghi nhan ld gi6 tri duoc u6c rinh hap Ii vd khoan tian se phei

chi d6 thanh to6n nghia vu no hien tai tai ngdy ktit th,ic ti' tii toan

Phuong phrip ghi nhan: Khoan du phdng ph6i re duoc lap dlCm (honc hoAn nhdp) theo s6 ch6nhlCch 16n hon (hoac ni6 hon) gita s6 du phdng phni tri phni lip nnm nay so v6i dV phdne phaitra da hp nam tu6c chua su dung dang ghi tr6n s6 k6 torin

,1.10 Nguyon tfc ghi nh{n vi6n chi s& h&u

Nguy8n tic ghi nh{n viin dAu tu cria chi so hnu, thing du vi5n c6 phAn, v6n kh6c cira cht so hru:

' V6n dAu tu cLia chrl so hnu: ]d s6 viin thpc g6p cia chil so hfu;

flrang du von co ohin: la

"o cl'enh lich lon hon

'hoa nllo hon' giia gi6 Lhuc re ph.t,lra h ra

mpnh gii c6 phiiiu d cric c6ng ty c6 phin klri phat Jrdni co phi6u vd rdi phdt hanh c6 phiiiu qu!:

Nguycn t6c ghi nhAn lqi nluan chua phin ph6i: tgi nt'r4" sau thu6 chua phirn ptr6i tren B;ng

c6n d5i kii to6n ld si5 lqi nhuin (hi hoic 15) tu cdc hoat dong cna doanh nghiep sau khi |]T C)

chi phi thuii TNDN cna ntun nay vd c6c khoen didu chinh do 6p dung hdi t6 tha) doi ch nh sach

kC to6n vd dicu chinh h6i tO sai s6t trgng y6u cia nam hu6c;

Ngulen r;c b-ich liip c6c quj ru lgi nhuan sau rhu6: Theo diiu la Cong ry v, lheo qJyet dinr cL"

De haidone c6 don-4.

Doanh thu duqc gli nhan khi th6a man c6c diAu kign sau: :t'

- Di chuyrin giao phAn lo! rui ro vA lqi ich gin fidn v6i quydn sd hau sin phim hodc hdng h6a

cho nguiri mua; vd x6c dinh dugc phen c6ng vjCc da hodn thdLnh ;

- Khdng cdn nim gin quydn qunn 11i h?ing h6a nhu ngudi so hi'u hang h6a hoic quyAn ki6m so6thdng h6a;

- Doanh thu aluoc xic dinh tuong d6i ch6c chan;

- Da thu duqc hoac sc tttu duqc lqi ich kinh ti hJ giao dich ban h?rng, cung c6p dich vq;

- X6c dinh dLrqc chi phi liCn quan den giao djch b r heng !:r chi phr' de hoar) thanh giao dich cung

cap olcll \.U.

Doanh thu tdi chinh duqc ghi nhAn khi th6a mar:

- C6 kle nnng thu drqc lqi ich kinh t6 tir giao dich d6;

- Dornh rhLr dugc xac din r ruong doi .hic chin

Chi phi thu! t6 phnt sinh duac ghi nhan phir hgp v6i doanh thu vi chi phi dc horn thinh eiao

dich cung cap dich vu

Thq,it ninh nn! tu na! bA phin khans thi dch tui rdi D.ia cia tui chinh t5

4.12 Nguy6n tf,c vd phuong phrp ghi nhAn chi phi tii chinh

( hi phr di chinh duAc ghi nhiin ron8 bao cao k6r qua hoal dgng J.inrr doanh la tong -hi plj ra,

chtuh phdt sinh trong kj', kh6ng c6 bi tfl) vdi doanh thu hoat d6ng tdi chiDh

4.13 Nguy0n tic.vi phuong phdp ghi nh{n chi phi thu6 thu nhap doanh nghiOp hien hinh,

chi phi thuo thu nhap doanh nghiep hoan l4i

Chi phi Thu6 thu nl4p doanh nghigp hiCn henh dugc x6c dinh tr6n co sd thu nhnp chiu thu6 vi thu6

su6t Thu6 thu nh{p doanh nghiCp trong nirn hi+n };nh Chi.phr Thue rhu nhdp doanh nghiep hoan

lai duqc x6c dinh tren co sd s6 ch€nh lCch tam thbi dudc hhru tri, s6 chCnh l6ch tan thdi chiu thu6

vd dru6 su6t Thu6 thu ap doanh nghiCp Chi phi thu6 Thu nhnp doanh nghi€p hi6n hanh vd chiphi Thu6 thu nhip doanh nghiep hoan lai kh6ng c6 bir trir .

4.1,1 ThuS vd cfc khoen phAi nQp Nh,r nudc

C6c khoen muc thuii thd hien tlen 860 c6o tdi chinh hap nh6t ld t6ng s6 thu6 du,kiin phai nop cho

niCn dO bio crio Theo quy dinh hipn hdnh, si5 thur5 s6 duoc co quan thu6 quydt to,4n Ca" khodnch6nh lQch theo s6 thu6 qu),6t to6n vd khoan drr trir thu6 (n.tu c6) sd duoc didu chinh ngay sau khi

c6 k6t qua quyiil to6n thu6

Thu6 gi6 tri giatarg: theo phuong phep khiu tru ,

C6ng ry nop thu6 thu nh6p doanh nghigp bing 25% (lrai muoi l6m phin hdm) loi nhuan thu

\j

C6c loai thu6 khac theo quy dlnh hign hinh tai thdi di6m n6p thu6 hang nam I

ntu\,it hikh ny kr 1At bi phan ]J16nE l1i tdch tii rdi Baa cdo tali chikh t6