Báo cáo tài chính tổng hợp quý 2 năm 2012 - Công ty Cổ phần Kết cấu Kim loại và Lắp máy Dầu khí

Báo cáo tài chính tổng hợp quý 2 năm 2012 - Công ty Cổ phần Kết cấu Kim loại và Lắp máy Dầu khí tài liệu, giáo án...

eANc cAru #08 Ktr TGAN

T4i ngiy 30 thf ng 6 ndrn 2012

PE{AN: -faI Saru

't'oxc r:0rc 'tt' ao ty-:t.\.}:.lv l"-\1, u.ll; ti:ti'r'lljr N,\)'1

C.TY { O l"H:\tiKET t,\l: I.ii}[ l-QAi ,\ t -ir r'l.il D-\].: lilli

\ ail phong cdnq ty

BiAu sO i)7

1}lAU SO B Oi-DIJBan hinh theo QE s0 l5/2006/QD-BTC

ngr\y 20/3i2006 cLra 86 truo'ng BTC

50 0au nam111t2012

A - TAI SAN NGAN FiAN ( 100 : 1 10+120+130+ l,l0+150 '

X Ti0n vA cic lthoan ,*oog Ouoof-d"

. -LTidn {TI(( 111 + l12+ 113 ) }

2 C6c khoan tr,Lot.tg dtLone tien ( Tt( 1l i+ll8 )

10044rr

710,073,2tr5,252 820,020,668,'tr 83

78,894,354,569 ,^fi t24 &vvt t rvr 177 t t t v 4ftLa

111112

1 Phai thu khach hdn,s (TI( l3 I )

l, rra tl1oc cho nlLroi

6 Du phong cac lthoan phai lhu hho doi (*)

IV Hing tOn l<ho

i Hang t6n kho ( Ti( i5irtrtrr'*,ttt-ql-iD

2 Dp phong giam gi6 hdng t0n kho ( *)

V Tni sdn ngin hqn tfric

l Chi phi tra truoc ngdn han (TK 1421^1422)

2 Thu€ GTCT duo-c kh6u lrn' (Tl( i33)

2 Cac khoan thLrii phai lhu ( Tl(

tJ I

IJZIJJlaAtJ+

I

I I

trEt o4.-,;,ILtaJa\J - -

|

*':t!?:?

:?!u-135,261 1 '15,89411_s5-7145!,63:

E - TAI SAN DAtr ii;\ll { rgg: llilr??1)-2J{,t+?50+250 )

1 Crie l*ho*n ph:ii thu dli h:tn

i Phai thu ddi han cr-ra khdch hing

2 Von kinh doanh o cdc don vi trLLc thLrOc

3 Phai thu diri han nOi b0

4 Phai lhLr dirihan l<h6c ( TI( 138:244;338 )

5 DLl phong phai thu ddi han kho doi (*)

l Tii sArr c6 Oinh hfiu hinir

- NguyAn gid ( Tk 2l I )

Gid tri hao mdn lfit kA () (TK 2111 )

2 Tai san c6 dinh thuO tai chinh

- NgtryAn gid ( TK 2I2)

Gia tri hao mon luy ki (") ( : l12 )

3 Tdi san cd dinh vd hinh

- Nguy€n gi6 ( TI( 2 13 )

Gi6 tri hao mon lfry ke (*) ( T1( 2143 )

4 Ciiiphl xAy dLLng co ban do dang ( TI( 241 )

III Bit il6ng siin diu tu'

- Nguy€n gia

';

- Cir tri lrro rnorr lrrr l.: f :')

lV Cic l<hoan dAu tu'tii chinh dr)i han

DALi tLl vdo Cdng tir con ( TI( 221 )

DAu tLr vao C6ng ty liOn k6t, lien doanh 1TI{ )22:223')

i Dtitr iri dii lran tliic i Tl( 213 )

4 Du phong giam gi6 chiLng l<h6an dAu tiL ddi h+n ('t)

V Tr\i sin dii hqn l<h:ic

i Chi phi tra tluoc dai han (TI<242 )

,1,

l Tai san thrri thu nlrip hoan lai

i Tdi san diii h4n l<hac

'['oNC CQNC TAI S.,\N (270:100 + 200 )

211)aa

.atJ

,Lla

224

221222

928,4109,E41 ,839

722,317,692,280 76't ,060,337,738 698,403 984 848

760,956,295,461

736,236,172,009 778,783,638,154

8,090 529,794

8,988,1s0,793

16,637,083,856 17,760,724,615

111,324,767 ,419 49,425,682 3,864,232,000 975,31 1,000

v.06 v.07

i vay 11 ng lgaq !a1 ( rK I I !.3 l.i )

2 Phai ira ng,-loi banJ f l( 331 )

, l

L Nsrroi rnua tra tidn tlrroc ( Tl( 1i I')

4 Thu6 vd cac kl-roan phai ndp Nhd nuoc ( TI( 333 )

3q0310Jlt

^,^

'l ,'tr 1 4,835,00'i ,369 1,283,0't 5,592,28'! v.15

566,078,926,519

246 699 803 178

834,921,269,165

2BS 309 678.284 244.872.122.460 128.639,421.715

6 Chi phi phai tra ( TK 335 )

7 Phai tra ndi b6 ( TI( 336 )

J to

Jt/

95,395 103 181 289,322,394,155

8 Phai tra theo ti0n do l<€ hoach ho p dong xAy dung (TI( 33 J to

I l Q0y l(T, PL: QLr! thuorg ban di€Lr hdrrh Cty ( TI( 353 )

9 Cdc l<hoan phaitra, phain6p l<hric ( TI( 138;338;344;451

10 Du phong phai tra dai han

319JZ\)

448,756,074,850 448,094,323,116

3 Phai tra diri han l<h6c

4 Vay va no- dai han ( TI( 341;3a2 )

JJJJJ4 v20 Y-V,V-U,UJ lAE AtO aa.4 /,qRr,TUV +NJ,UA() unr elo Eao JJU.AJJAtrtr

6 Du phong tro- cAp mdt vi6c ldrr

628 809 3752,'169,906,020

644,554,475

1 ,80't 1 70 '1 86

465,414,917,741

9 Qtiy phdt tri€n l<hoa hoc vd c6rrg nglr6

B - VON CHU SO Hc'U ( 400:;110 + -130 )

e?o

l Von diLr tu'cira chu so hiLu (TK 411 )

2 Thang dLr vOn co phAn

411/44

n lL

itz

3 Vdn l<hac cria chir so hii'u

-1 (i0 phiOu qiry ( *)

5 Ch€nh l0ch d6nli gia lai tdisan ( TI( 412 )

414415416

6 Ch€nh l6ch ri gid hdi doai ( TI( 413 )

7 Qiry diLr tu ph6t tri6n ( TI( 4 lz1 )

8

Qyy oq gtrong tdi crinh !M 15,)

9 Qiry kh6c thu6c v6n chLi sd hfru

417418

42,542,390,789

'10.635 597.697

17 588,336,323 4.397,084,080

419

10 Lo-i nhudn sau thu€ chu'a phAn ph6i ( TK 421 )

I l Ngu0n v6n ddLr tu' XDCB

AaAAa4

71.446.211.321 68,249,487,338

II Ngu6n l<inh phf vi cric qfry l<hf c

cAc cni rruu ltcoA{ gar.ic cAr+ pcl KE ToAl'{

minh

s6 cuSl try30t6120t2

56 oau nlm

r/112012

l Tdi san thu0 n-qoai

2 VAt tu hdng hoa nhdn gifi h6, nhdn gia cdng

6 Du t6an chi su nghi€p, dp'an

, ,'' ,r C il COpil^i.i\', \l,D\i \ilr''t -,r!l

C.T"r'aO PI{AN t(Li {i,N^U i(l}i LO,\l & Li:' rl.i',' ort.r :<gi

]\\Dl:,.]N/-Ban hiinh theo QD sd l5/1006/QD-BTC

igl\'10,/1,11006 crir Bcl trLron,q BTC

QUA H,QAT SQNG KrNl{ DOAi'{H

mirrh

()r iY 2-201 2 Tn l/1 d6n 30/06 QUl2-2011 LUY I{E

2 Cric lihtian giiim tri' 02

3 Doanh thu thuin vC b:in hling vi cung cip

6 Doanh thu hoat t16ng t:rri chinh

7 Chi phi tr)i chinh

2t

22

vt.26vt-28

- 7'rctttg clo: Ldi valt phai trti

3 ( hi phi h:irr hang

9 Chi phi qurin Iy tionnh nghi6p

13 Loi nhuin l<h:ic (d0=31-32)

1.1.'l'0nq loi nhuin k0 t6:rn tru6'c thud ( 50 = 30

F-10 )

15 Chi phi thu6 thu nhip DN hiQn hr)nh

16 Chi phi thuG thu nhiin DN h6nn lgi

ViLng Tdu, ngdy 21 thang 7 niLn 2012AVI EOC

r'lNC coNC Ir',CN rl!AN \.r 11 !-,i? D,\U 1{lli V101'N.\}l

' i It, u,hrrtt,: ;,ltt!!, !itin till,r

\iiilr :il1: 1 ! ri 'ti I Ji:rr j0.r,r

Dort'si tittL l:i\l)

CUI'i]IEU

I LT]'T] CFIIJ}'EN TIEN TiI.HE SXIiI)

i Loi rrhriin truoc thu0

2 Eiiu chinh cho c:ic kh6:rn

.'^'

- Kndu hao TSCD

,c r,r f]1o1rr -1 'r.lro ru

- Clh0nh l6ch qi gia hiri cloai chtLa thuc hi6n

- (Ldr) tiL hoat ddng tldu tu

- Cht phi lii va1,

;i1i;; 257 55ii

4,278,037,9181369.488.761

72.A72.555 12 )7?-.555 s8.420.31 58,420,31

-7,767,007,22038,531,729.514

-i2 7 56 ,J95,422

53,365.78s, I 79

4,005,266,4538,429,577,555

-5,050,855,92416.184,841,879

- (Ting) cic khoan phar thu

- (Ting)iGian lring t6n kho

34

-4

12,975,397,851

13 ,341 ,493,577

- (Giinr) cac l<hoan pirii tri (lihdng bao g6m lii va1, Phai tre &

:hud thu nhip DN phiii ndp) lt 91.375.422.9t5 39 439 ,157 ,7 1 -62 412.996.814

! i'i1s) cfi fii !:,i trLLrc

I ell lJr \3\ dil tfJ

' tLrc lltLt r1l.-l 1o,r.lt rrqll(p lil nol

Ti€n thu khac tir hoat rtlns kinh doanh

564.1 80

'a?',)lic,95a,42

-2,1 02.i 590,55

12,016,353,4 1A,272,349,2

l'r0n chr l<hdc tiL hort ddng iiinlr doanh

Lrcu cltut,Art iAn iltuirt tit'HDI(D

i6

-2,215,030,983

14,7 43,358,144

II - LU'L] CIIU\ IIN 'IIEN TU IIE E.\LI TU'

L Ti0n chi clO rrua sin, xay dLurg TSCD vi cac tai san dii han khac t1 -7,410,598,040 c.iJi Jll.)Jrl 171.498,325,35 172,6A8,281 ,821

3 Tidn rhu hdi cho vay, bdn lai cic c6ng cu no cira dorr vi l<hac

I T in chi diiu tri gop vdn vao don vi l<hdc

1l 10,000,000,0

-5,000,000,0

10,000,000,000-5 000.000.000

j 'l-i0n

thu lii diu tLL cd tiLc vir loi nhuin duoc chia 1 6,654,616,351 1.571.585.33 3,942,611,41 4,988,200.881

Lutt cltuyAn fitn thufttt ti' Itont ding ttlitt tu

lll - t,tili CI-ltlYIiN'IIEN TU IID T;\t CLIiNlt

I l idn thu iiL nhaln von gop cLLa cic c6 d6ng

J Tidn va,v ngan harr, dai han nh:in duo'c

l1

c 89.512.25,3.342

L Ti0n chi tra no gdc vay l4 113,289,859,529 1:Z tLl t.)i+4() 1a9,146,728,72

-159:6aor?912]

0

443,735,766,858-l C6 ttrc di tra cho cliu su" hiLu

Lutt cltuJ'in tiin ttruin tit' honl il6ng tiri cttitttt

Lurr chuy0rr ti0n thuin trong lii,!S-r9_-ili-r!l

'l'iin vi c:ic lihrian tuorrg <Iu'ong tidn t6n diu ki'

^t '"1:ll: :ii lllii lil tI-iT rrli:o' q''v dl-ngno' 'e

, 'l iCrr vri tuung duonq tiin cili tri, 1;0:SO+CO+6t;

323,378,929,031228,758,637,531

78,894,354,569

?5A.221.377, J C 82,891,161 ,77

:!!5^;7:

323.378,929,0378.894

.1\ \'A !".&P F.rAY l'ff'1;", _

\r,"a"\ nau xk',!,/^o /i

TONC CCNG',tY :3 I'flr.)r X., _ -.,"

c.Ty co pHAr l{tT c.iU ririu r-o.{r & L.iP H.iY DArr r(ll{

-i

]l1:iu sd ts09 - Dlrllurz hitnlt theo QE 15/2006/QD - BTC ngd;- 2A/U/20(y;

sAN rgiJvft nlmu sAo cAo rA{ c}iii{H

4 Dac didm hoat ddng cfra doanh nghi6p trong nim tdi chinh c6 inh hrrdng ddn brio cdo tdi chinh :

II KI kd to6n tlon vi tidn td sri' dung trone kd todn:

l Ni€n d6 kd todn ( brit ddu III/2012 kdt thirc 31112/2012)

2 Ddn vi tidn t6 dLldc SD trong kd todn : VND

phdp chuydn ddi cdc ddng ti6n khic : Ddn vi tidn td sr? dung ln VNE

Phr/cing phdp chuydn ddi cf c d6ng tidn khdc ld can crl theo tf gi"{ NHNT

l Chd ci6 kd todn itp dung : Ap dung theo QD s6 |S1ZOOA1QE-BTC ngity 20/03/2006 vdciic th6ng til hudng dAnsira ddi bd sung cnd aO kd toiin DN cfia BTC, Luflt kd todn & c{c chudn mdc kd todn dd ban hdnh

2 TuyCn bo vd tuin thfr Chudn mdc kd to{n vi cfre 0O kd torin : Bzio czio tii chinh drrdc lf p vd trinh bdy phn hdp vdi c{c chudn mrrc kd toiin vi cnd eO kd to6n doanh nghidp Vi6t nam

3 Ffinh thrlc sd kd todn irp clung : Chrlng tir ghi sd

1 Nguy0n tric ghi nhin ciic khoin tidn vi cdc khozin tddng dtldng ti6n: Tidn mit, ti6n gfri ngin hhng, tidn dang

chr-rydn

2 Nguy6n tiic ghi nhAn hing t6n kho :

Nguy0n tXc ghi nhQn hing t6n kho : theo gid gdc hing t6n kho bao gdm chi phi mna + chi phi chd bidn + cr{c

chi phi li6n cluan tn/c tidp khdc phdt sinh dd c6 hdng t6n kho tai thdi didm hi6n tai.

- PhLIdng phdp xdc dinh giri tri hing t6n kho cudi t<;' : Binh qudn gia quydn

- Phuong ph6p hach todn hing tdn kho : theo phr/dng phirp k€ khai thr/dng xuy6n

- LQp drt phdng gi:im giri hing tdn kho :

3 Nguy€n tiic ghi nhdn vi kht'u hao TSCE;Bt't ddng sin ddLr tu

- Nguy€n tXc ghi nhAn TSCD hrTu hinh , v6 hinh : Theo nguy€n gid vi giii tri hao mdn

- Phddng phdp khdu hao TSCE hfrLr hinh; v6 hinh : Theo phrrdng phdp khdu hao drldng thing

4 - Nguy6n tlic ghi nhdn vi kht'u hao bdt d6ng srin ddu trt:

, ,

- Nguy6n tric ghi nh0n bdt d6ng sin ddu trr

- Nguy€n tic vi phrrong phaip kht'u hao bt't d6ng siin cldu trt

5 Nguy€n tic ghi nhAn ciic khoin clAr,r trl hi chinh

'r9,:

- l{guySn iic ghi nirin cdc iihoiin ridu trrvio c0ng ty con, c0ng ty h€n k6t; vdn 96p r,;jo cd sd kinh rloanh ddng

J<ienl cc;i,:

- C;ic khoeii-t riCii iii ciriiilg kho/rn ng;in hal;

- Cric thori rr driLr rLt ngrin hln li; nln khrie ;

- Phrldng phdp 16p drl phdng gi;im giir ddr,r rrr chirng khodn ngiin han , clii han

6 NgLrydn tfc ghi nhdn vd vdn h6a c6c khoin chi phi di vay :

- Nguy6n ttic ghi nhin chi phi di vay

- Ti le vdn h6a clJt;c sfi dLrng dd xiic dinh chi phi di vay drruc von h6a rrong ky

7 Nguy6n tiic ghi nhdn vd vdn h6a ciic khoin chi phi khirc

+ Chi phi tre trddc

+ Chi phi khiic

- Phrtong phdp phAn bd chi phi rrd rr.ttdc

- Phrtdng phdp ph0n bd ldi rhd thrrong mai

8 Nguy6n tiic ghi nhin chi phi phfri trd:

9 Nguydn tic vt) philOng phripgi nh6n ciic khoiin dd phdng ph;ii tri:

10 Nguy€n tdc ghi nhin vdn chir s6 hfru:

- Nguv6n tiic ghi nhAn vdn dAu trlcfia chfr sd hfru, thing drtvdn cd phdn, vdn kh6c cfra cuichri sd hfu

- Nguydn rdc ghi nhin ch6nh t0ch tf gi:l

- Nguy6n tdc ghi nhdn ldi nhuin chua phdn phdi

11 NgLry€n tdc vi\ phr"rUng phi1p ghi nhdn doanh thu

- Doanh thr"r bdn hdng;

- Doanh thu cung ct'p dich vu

- Doanh thu hoat d6ng tii chinh

- Doanh thu hdp d6ng xdy dLrng

12 Nguy€n tiic vi phr"rdng phirp ghi nhdn chi phi rii chinh

13 NgLryOn tric vr\ phirong phrip ghi nhfln chi phi thud thu nh6p doanh nghi€p hi6n hdnh

, chi phi thud rhu nhip

doanh nghi6p hofln lai

14 Cdc nghi6p vu dr-t phdng rfri ro hdi dorii

15 Cdc nguyOn tiic vi phr-tdng phdp kd toiin khiic

V Til6irg ti:n bd s:,1;;ig t1i,rl c:1r

2 Circ kho:iil diu tu'tii chinh nsrin han C irdi lil' (30 I 612{J 12) Ein lri {ll1l28!2)

- Chf'ng lth6an dAu tr-L ng5.n han

Phai thLr vC co tirc vd lo-i nhuin duo-c chia

Phdi thu ngLLoi iao d6ng

1 E[arns tdn kho Cudi l<i' {301612$12) Diu !ri, (1.1112812)

Hdng nua dang di tr€n duong

NgLrydn li€u, v6t li€Lr

C6ng cLr, dung cLr

399,396,082

1 717 B8B 142

5]!1621t178 1,273,592,806

Thdnh phdm

Hiing hoa

Fiarrs siri cli bdn

Hins h6a l<ho biio thLr6

':

5 Thu0 vi clic I<ho:rn nhrii thu nhii nu6c: Cu6i ki, {301612012\ Eiu ki, {1/112012)

- C6c kl-r6an thLr€ ndp thiLa cho nhi nr"L6'c

6 Ph:ii thu rlii hrn n6i b6 Cu6i ki, {301612012) Diu ki (7/112012)

_- V6n liinh d9a1lr Q cag {on yr trgg!rl'9c

; Qho va;r daihqrr !0j b0

- PhAi thu dai han n6i bo khic

Cdns

7 Fhrii thu diri han hhric Crrdi lri 1301612012\ Eiu ki'fi.1712012)

Ky qLry k1r cLLoc dii han khdc

C6c lihoan ti€n nhin irv thiic

Cho vay lih6ng c6 lli

Phai thLr di\i harr hhic

8 Tring, giirn trii siim c6 dinh htu i:inh:

+ Gia trr con lai cudi r*n cira -ISCD liifu hinh da dnng d6 th6

chip cam -o c,rc khorr vay

'' Ngui,dn gra TSCE cu6i nim di l<hiu hao hdt rrhulg vAn con sir dLrng:

'= Cic carr l(et ve viic rrua bdn TSCD hfm hinh co gia tri loir cl.rua thuc l.rrin

10 I'iine, girinr tii s:in c6

Thiet bi rlung cu qurin

ii ISC,D Lhric I Tu,,ti to,rg

I l{guvGn si:i 1-SCD hi.u hintr

| - DiLr tUXDCB hoan thrnh

| - fing Oo rli.rLr donc noi bo

- LrlSlTl (lo dtelt dong nOt b(l

56 du' cuiii nrim

Giii tri hao rnon ln1,k6

Sii du tlir nlrn

- KhALr hao trong n6m

- Ting do di6u ddng n6i b6

- t lrLrlcrr:ar': BDS uau tu'

- Ciarn do danh gia lai gid tri DN

- 1-hanh l1i rrhuo-ng ban

- Girirn do didLr ddng ndi bQ

99,412,770,70A

7,946,001.458

1 ,649 617,810

416,684 85628,569,012,506

74,844JA0,57879,244.735.928

50,5't 0,415,648

50,510,415,648

12,917,914,6033,954 082,019

15,871,996,622

37,592,5U,A4533,538,41S,026

9,723,093,550

217,709,09120,000.000

9,960,802,641

3,106,072,0171,351,205,t334,053.276

4,46'1,330,526

6,617,021,5335.499.472.115

"-^.^-.-/ t D, / oJ,oJo, t;8,878,710,54(26,890,\729,51t1,698,317 B1

1 ,513,641 ,53,760,956,295,46'

42,547,466,14'19,584,211,441837,31 7,88(

416 684,85(62,55?,310,613

736,236,172,0A5

698 403 984,84€

, gr:ilrl lllr s:1tr c0 dtnll vr) ll nn:

Iillrian nruc Quy0n sri dung dit Biin quyin, bins sing

cllc Nhan hiGu hing hda Phin rn0m rn:iv vi tinh TSCD v6

hinh kh:ic 1'6ng cQng

Ngu1,0n siri TSCD v6 hinh

- Nlrn tron; trirrr

- Thng do ddnh gia lai gia tri DN

- fao rr tiL ndi b6 doanh lghi0p

- l-ang do hop nhat kinh doanh

- T ing khdc

- nr ,i rc '.l lr rlor : nur I.lr

- l'hanh Iy, nhrrorg b6n

Sd du cudi n:inr

Ci:r ili hrro.rnon luv ki

Sii clu'rliu n:'im

- Khiu hao trong niinr

- i rrrlr h rl.rr lu 'irr

- Gian Idrdc-(di€u ttdng n6i bo)

Sd rlu cu6i nrim

(iir tri cdn lli ciia TSCD VI.l

9 Ting, girim TSCD thu0 thi chinh :

bi

Phu'o'ng tiQn VTtruydn dfrn

ThiiSt b! dgng cg

Nguy6n gi6 TSCD thu€ TC

- Mua 14iTSCD thu€ tdi chinh

- Trd lai TSCD thu6 tdi chinh

Gi6 tri hao mdn lfrv kii

'!

- Mua l4i TSCE thu€ tai chinh

- Tra lai TSCD thud tdi chinh

Gia tr! cdn l.1i cria TSCE thu6 TC

, ,l

- Ti6n thu€ ph6t sinh th6m dLro c ghi nhdn la chi phi fi ong nin

- Cdn cu d6 xric dinh d6n thu€ phdt sinh th€m:

- Ei€u khoan gia h4n lhud ho[c quy6n duo c mua tdi san

r t'i 1

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