tinh Son La cic slr KrPN sAU NGAY KHoA so KE ToAN L4P B-4.o cAo rAI cHiNH Chtng t6i th6y kh6ng phat sifi bit ki su kiC nao c6 !h6 iLnh huong diin cdc th6ng tin da duoc t nI bay trong Beo
Trang 1C6ng ty C6 phAn S6ng Dn 7.01
rhi ;fi ir dne Hure; Muong La li!: s- Ll
ngAy 30/12/2010
v6n di.ju le cna C6ng ty ]n 60.000 000 000 d'ing' duqc chia lhdnl6 000'000
Try so chjnh cria C6ng ty tai Thitr6n ii Ong' huyen Mudng La' tinh Sol1 La'
Nganh nghd kinh doaft cira Cong tY ]d :
- Xay dL"ng c6ngtdnh c6ng nghiCp;
- XaY d!"ng c6ng trinh nhd c6c loai;
- XaY dlmg c6ng trinh 1hny lqi;
- XaY d!'ng c6ng trinh giao thongl
- X;\ dL- : cor,g r-inh lhuv diin' bLru dien:
, Khai thic sAn xu6t cAc loai var licu xay dEng;
- Kinir doanh b6t dong san vdi quy'n chrl sd hiru' hoac di thuc;
co phin.
- Kinh doanh xu6t $ap khdu vat tu, thiiit bi' phuong ticn van tai co gi6i'
itri
"ong xay Ou',g' v4n tai hnng
h6a duong bO;
- Ki r doanh xay dlmg c6c kllu d6 thi, nha cao ting' kiu c6ng nghiQp;
- D;u tu iai chfifi va dau tli cac du 6n khac md phap iuat cho phdp;
- Dau lu, quan li van henl nhAm6y thiLy diCn vua va nlrd;
- Kidl doanh ban dien;
- San xu6t kinh {:loanh kim k]1i, cac san phAm vd co tr1i:
- Kinh doanh dlch vu nhA htug;
- Kinh doanh dich vu khech s?n:
' Kinh doanll ktru vui choi gidi trj'
- Khoan Dhu , khoan ph!! gia !o dia chat cong triil; \iI l' chiing rdm: d6ng coc mons; khoan
ir',.-,n" rr.- tso"n oL r'or' \noor ro n'n:
- Uy th6c diu tu, nhan i) $6c diu tu crla cAc td chirc vd c6 nhan'
BAo cAo ca'-{ BAN ToNG GIAM DOc
Ban T6ng Giam diic c6ng 1)- C6 phen song Da 1.01 (saLl day gai trit 1d 'c6ng ry') trinh bnv Bao c6o cua
#r"; #:'ti#;";"" O,ia?'i' 'o : j clHDQi ngav 20112i2007 cira HOj dons quan ri c6ns
i'l a o# #t o" i ' 'i i"ar' t;p cong rv c6 ph;- so g Dd -'04 '
con, q, frou, airg tl',"o Ci6y chrmg n14n d'ng S kinh doadr Cong B c6 phan.sd 24'01 000i61 dang
iili"ii, r"i, ,ir"rooiao sa 16 t''oa"t'' ia oau rr tjrh son La c;p' dang k) tha]' doi lan iht hai
::#ffi;;;;;fi, a anu tr' nr'' a*''l'
:
phu tung cd gi6i Phuc vu
Trang 2C6ng g C6 phin S6ng Dn 7.OlThi trin it Ons Hu\en vucroe La T: Slr Lz
r_
C6ng ty c6 03 chi nhe.h va 01 c6ngq con sau:
1 Chi nn6nh c6ng i) CP Sdng Da 7.04tai Hda Binll
2 Chi nhAnh c6ng tJ CP S6ngtai huyCn YCn Chau
3 Chi nhann c6ng ly CP S6ng
t?i Lai chau
4 C6ne b/ CP Thr)y dicn sap vict Huyin Yen Ch:u tinh Son La
cic slr KrPN sAU NGAY KHoA so KE ToAN L4P B-4.o cAo rAI cHiNH
Chtng t6i th6y kh6ng phat sifi bit ki su kiC nao c6 !h6 iLnh huong diin cdc th6ng tin da duoc t nI
bay trong Beo cao tai chinl cfing nhu c6 hoic c6 tha i6c dong d6ng ka di5n hoat dong cr)a C6ng ty' HQI DdNG QUiN TRI VA BAN TONG GIIM D6C
Cac fianh viCn cna HOi dttng quantribao gi,m:
6ng : NguYEn Hlu Doail
Thi f6n Luorg Son, huyqn Luong Son
tinh Hda Btni
Da 7-04 Xa Sap Vat, huyen YCn Chau, iin]l Son La
Dd 7.04 XaNam Hnng, hu)Cn Muong TE, tini Lai
Cac thanh \'dn c-d tsan lOne ( laln doc oao gon:
Nguy6n Th6ng HoaNguyEn v;n CucmgNguy6n xuan Dic
NguyEn Hilu DoanhNeuyEn Van Cuorg
T6ng Girim d6cPh6 T6ng Gi6m d6c
ong :
6ng :
KITM Toi.N vIiN
c6ng ry TNHH Dich vu Tu v6n Tiii chhh Kii loan vn Kiam to6n (AASC) di thuc hien kidm toan Baoc6o tii chinh hgp nh6t cho ndm Ai chinl k6t thric ngay 31/121201.1 cna C6ng ry'
TR icH NHIEM carA BAN TONG GIAM D6c vor BAo cio rAr cHiNH
Ban T6ne Gi6m d6c C6ng ty chiu fech nhiCm va viec lap Bdo c6o tdi chitrh hap nh6t phan 6nn trungtt',tlc, rrqp- t, tinl' lllnl' hod dong, k6t qun ho4t dqog kinb doanlr !a hr$ hlnh ]!ru chlvin d'n tC cnaC6ng ty rong nem Trong que trlnl lap Bao cAo tdi chlnh hgp rfiit Ban T6ng GiAm d6c COng ty camk6t da tuan thi crtc yeu caiu sau:
Trang 3- Dua ra c6c danh gi6 ha? 1, v'r than rang
- LaD va trinl bay b6o cao tni chinh tren co sd tuan thtr c6c chuan myc k6 toin' ch6 dO k6 toan vn crc quY dlnh co lrer q'ar \ien \'nh:
h
-LaDcecb6oc,olaichinhduatrcncosdhoatdongkinhdoanilicntuc,trutrLrdnghE]kh6ngthc no ,".* aU'* n 'e li'p lu( \oa' ddng L:nh do"ni'
"#",.,*,u" "', o u*:'" l1T::::: i:]:*::#;:,';tlTil:Ii* 3 :llH
cu,r cong R -nu\ oo rung,h{c h(p
Ban ons u,dm d6c .6n:
I .': 1.1,-':'::: il,Hlfi **',iJfl :l'#?:i,L:: :TI
'i-' Lrnh rdi ninh cid cirs o ''' "' ::i;:'1,;'ii,'ir .,"*.*r- -, hsp vdi chu;- muc'doanh va tinh hrn]] lLru chu]'n ti'n te cho
iili.i; ;"''e' *"" \o'L;n $u cocqu) d:nlr hien h;nnco lienq'ran' cam k6t kh6c
Ban r6ne c'and6c ,'r t'ir rirs c6-e I lnors ! i D'1dm nsh;a \,lr c:'u
Trang 4c6NG Ty INHH DrcH vu ru vAN rAr cHiNH xEroAu vA xtEm roAru
AUDII/NG AND ACCoI-rNir\ C : \:',: a0ISUtL4NCY SERVICECAMPANY LTD IAASC)
s5 : /,tf l:or :igc.rc,c,{sc.rr:
VA Bdo cio fii chihh hqp h1t cho ndmtiichinh kit thtic ngit 3l/122011
cutt (o e D (n in SinE Di -.04
Kinh gtir HOi d6ng qudn tri, Ban Tiing Ci6m d6c
C6ng t) C6 phan S6ng Dn 7.01Chirng t6i da kiem rcan bao cao tni chi hqp nlrar cua Cong 0 Co phan Song Di 7.01 dugc lap ngdy 28
Lh E02n:1.10 2son.: B;r';.;no6i dro,i-'oonh: rai ngr\ rlrhdng 2nar.l .20ll.Bao(do{er qu.
ho4r dong kinh doanh hop nn6r 860 c6o luu chuy6n tidn tQ hQp nh6t vd Ben ihuy6t minh b6o c6o di
chinh hop nh6l cho nanr tai chirfi kilt thric cnng ngiy dLiqc tr) baiy tii trang 6 d6n tang 26 kem theo
\ ic al \a |h oa\ Bdo cdo ra h Ih iqp n , n;r huoc r.ch -hi,-r cu" Tond r., dm,:oc r ons rr r o
phan S6ng DA ?.04 Trach nhiem cia chirry t6i h dua mi ki.in va c6c b6o c6o ndy ctu cll lrCn k& qud kiam
toan cua ching r6i
Co sd I kiin:
t ur g oi oar,N(hcn(dng\ (cn oo r eo r ,hu, n u .ierr ro, \i(r \.n.ca c_ d'mlrc
na-v yCu cdu ci:ing viec klCm to6n lap k6 hoach va thuc hiCn dA c6 sU d.im bao hAp li rtug c6c b6o cao 1di
chjrl kh6ng cdn chira d!."ng c6c sal s6l tpng )Eu Chlxrg ldi da $!( hiin \ iec kidrn lrr rlreo phuorg phdp
chan mau vd 6p dlulg cric thu nghie can thi6r rdc balrg chulg \dc mirr} n}i."ng thong tin irong beo cao
d'.nrr-h: danh;if iic L,rfur lhu ca .htiin nr,.':cridd^6rodrlrii'n"nh.c.r gu\ i r rac \ ; pr ro- g
phrp ka loen duoc ap dung, c6c u6c tjnl va xet doan qrran h'ong cua ldng ciarn do! cing nhu cach rirrh
biy dng quAt cdc baro cao Ai chinh Chtng toi cho rang cong r i.- kiim roin cL r chnnp t6i da dLIa ra
nhihg co so hqp li da l:Lm cin cn cho i kii:n cna chLingt6i.
'l kiin cia kdmtodn vien:
Theo i ki{il chnng 16i, 86() c6o Gi chirfi hqp nhar da tlhan dnh nung thu! \a lrgp li lren cAc khia canh
lrqng l6u tnh hinl ldi chllrl cila C6ng !-y Cd phin Song Da 7.0+ r4i nua) ll lhdng 12 nam 201 l, cllrg
nhu k6t quii knfi doa$ vi c6c lu6ng ILru chLrydl tian 1C trong nim tiii chllrl k61 ftf'c cimg ngny, phn hap
v6ichuAn m!rc va ch6 dO k6 toin Viei\am hien h:inh vn cnc qu) dinli ph.ip li c6 lien quan
rld N1i, nsAy A5 thdns A3 dn2al2 CONG TY TNHH I)
NGUYEN QUANG HUY Chrt g chi KTV si: 1126/KTV
I Le Phu.g H eu, Ha Nci, Viel Nam Te +844 382.1 -!: = -a1i 38253973
aasch.@hn !.i vn
i
A member of m lnternational, A world-w de network oi l:depende.t accounling lirms and business advisers
\ ,\
t6
i*7
DIIC DO-d\
Ch*hg chi KTV sii: D0052/KTt/
Trang 5C6ngty C6 Phan s6ng Da 704Thi h'in il ons huvan Muors La- nnh So r:
Biio qio tii chinh hqp nh6tCho nim tni chinh k6t thnc nga'y 3 11 i 2/20 I 1
Tai nsny 31 thiitrg 12 nim 20ll
M6
YND
0r/01/2011VND
TiI Si.N
r00 A Tni sen ngiin hen (100=110+120+r30+140+150)
110 l Tian vi cic khoen tu'ong duorg ti.!n VLI
111 r Ti.jn
120 II C6c khoin diu tu tni chinh ndn h?n
130 III C6c khoin phii thu
131 1 Phaj thu cnakhAch hang
ll2 2 Tre tru6c cho nsudi bAn
l4l l Hdng t6n kho
1s0 v Tni snn trqin hnn khnc
l5l 1 Chi phi tra fu6c ngan han VI l
152 2 Thu6 GTGT duoc khAu trir
200 B Tii sen dii hfn (200-.210+220+210+250+260+269)
Cic llllonn phni thu diri h4nTli sen c6 dlnh
- Nguyen giia-Gta u1tldo tuon try re t-)
Chiphi xay dlng co ban dd dang
ts8r dgng san oau ru'
Cnc khoin dau.u tni chinh dii h?n
229.794.t20,66323.023.907.635
23 _023 _90',1 _635
223.090.085.942
22.329.334.62322-329 -334.623
91.112,905.32s
7 6 _207 .961 .93)
I _354 _7 64.9459.i50.178.4,17
98.226.565.95898.226.565.958
14.430.641 t4s
3.881.998.7,1710.548.642.998
11a-217 -7 65.162
106.205,291.38432.867.801.228
2s _243 _507 .779
48 .093.982-377
7 6.270.942,198
7 6 _2 70.912.1981a.284.5r7 7371.937.679.E885.112.,139.50511.21,1.398.:44
87.756.530,360
ri' l(i
55 046 120.160
86.832.417.258
60 -516 -37 4-637165.569.9A7 724
(t05.4 $3.4$)26.316.A 72.621
240 iIL
250 IV.
260 V Tni s,in dii h?n khnc
269 VI Lgi th6 thu'org m?i
2.353.881.s262.353.881.526
92.{.083.102
924 081 t02
Trang 6Bio cno t;ti chinb ho.p nhdtC6ng ty C6 PhAn S6ng DiL 704
I rrrin it ong, hu ms La- tinh Ssn 12 Cho nam ini chinh ki5t thnc ngdy 3 1/ 121201 I
B,NG c.LN DOI KT TOAN Hq? NHAT
T?i ngi,r 3l thing 12 nnm 2011M6
\TND
01/01/2011VND
312 2 Phai tra cho ngusi b6n
313 3 Ngudi lnua tra rian trudc
314 4 Thu6 vncdc khoen phei nop Nha! nudc
315 5 Phai tra nwdi ]ao dong
316 6 Chi phi phni rra
319 9 Cec khoen phni tre, phni nop nsan hqn khec
323 11 Qut khen thuotgvePhnc lqi
330 II Nq dii han
133 3- P|ai h'a deihanktao
334 4 Vay vd nq dei hen
136 6 Dq phong trq c6p mat viec lem
100 B Ngu6n v6n chn sd htu (400=110+430)
410 I Ngudn v6n chn sa hnr
111 i V6n dau ru cna chn sd hnu
412 2 Thine duv5n c6 Phin
117 ? Qu, diu tuPhetfi;n
418 8 QuY dY Phdnsleichinh
420 10 Lqinhuan sau thuit chuaphan ph6i
430 II N-gu6n kinh Phi vir qui khic
a39 C Lqi ich cna c6 d6ng thi6u s6
4{0 TONC CQNG N-GU6N vO\ (440-300+'100+13!
226.926.566.s02
2ts.057.450.7 4260.490.029.56066.486.4E0.89i27.0I8.303.5391.906.756-0758.059.234.668
6 .164-537 57740.497.580.4194.134.528.013
11.869.115.76050.000.000
11 678 - /92-5AA140.323-260
r18.08s.219.323
118.085.219.32360.000.000.00015.960.000.000It.774.964-9054.723.878.960
t9 626.37 5 -458
196.15',1 7 63.557
tal .664.160.69',7
56.49r.826.62073.597.518.77613.828.534.935i.827.097.150L465.794 -754
6.4',16.979 -650
24.153 362-2r0
2.823 350.6029.093.302.86090.000.0008.833.000.000r70.302.860
114.088.852.7,{s
114.088.852.74560.000.000.00015.960.000.00011.029.282-7472.491 -020.549
Trang 7C6ngty C6 Phin S6DgDi 70a Bno cno tii chinh hqp nhit
2i hang A,: Chi Phi ldi w!
24 8 Chi phi b6n hans
25 9 Chi phi quan li doanh nghiep
30 10 Lqi nhuAn thuln ti ho?t ilong kinh doanh
3l 11 ThunhAPkhic
32 12 Chi phi khec
10 t3 L,i nhuan ldl{c
4s 14 Phan lqi nhuan (16) trone c6ns tv lian k6t, LD
15 T6ne lqi nhu6n k6 toin tru6c thu6
16 Chi phi thu6 rhu nhap doahnghiep hien hin]t
17 Chi phi thu6 thu ntrap doanh nghiep ho6n h;
18 Lqi nhuan sau thu6 fiu nhap doatrh nghiep
19 L!,i ich crla c6 d6ngthiau s6
20 Lqi lnuin sau thu6 cna c6 d6ng cns c6ng tl mq
21 Lai crrban tren c6 Phi6u
K6 tonr truljrs
Ng6 QuiSc Th6
502.380.269.055151.021.577502.229,24',t.418468.993.188.90733.236.058.571
t .264.430 -0234.786.',707 340 -'-a
0l L Doanh thu bin hing v:r cung c6p dlch v! vII 16
l0 3 Doanh thu rhuin vi tin hing vi cung c6p dich Y! VIl 18
20 s Lqi nhuAn gopva brn hlngYi cung cip dich vtr
339.066.233.667
339,066.233.66',1296.5,{8.235.016
12.577 994.651721.517.A90t2.224.861 963
I ).224.361.963
12.803.040.41518.2r4.643.363
2.264.3',17 .2732.218 -922-72815.454.545
50
51
5260
18.229.224.989 22.',799-653.3,48
18,229.221,989 22'799.653.348
Trang 8-l
Chi ti6u
\ih 2011' th?o Phnottg DhaP tr{c tiefl
NIa
.-t
N,m 2011VND
2730
2 Tian chi ha cho nguoi cuns cep hnngli'ja !d dich e,l
3 Tlan chiira cho nsLrdi lao dong
,1 Tiin chih'a laivay
5 Ti& chi nop thu6 thu nhap doanh nghiep
5 Tiin rhu kh6c lit hoat dODs kinh doanh
7 Ti& chikh6c cho ho+t dons kinh doanhLua chulilt tiin fiuAn ft ho dang kinh doanh
Il Lu! chu)6n tian iirho?t dong diu nr
1 Tidr chi dE nua s6m xav dsng TSCD va cec $i sen DH khac
2 Tiin th! til rhanh l-\1, nhuorg b,n TSCD va cec TSDHkhec
l Tian chi cho vay, mua cnc c6ns cu nq cna don viknac
4 Tian thu hdi cho vav, ban hi cic c6ng clr no cna dol vikhac
s Tidn chi diu tu g6p v6n vno ddr vi kn'c
6 rian tlu hdid,u ru gop v6n vao donviklrsc
7 Tidn rhu lai cho !ay, c6lnc vn lqi nhLran duqc chia
Ltu chulin iAn thuA fi host d\ns aAu n!
I Tian thu til ben hnng curg cAp dich \1r va doanh thu khnc
K6 toiD tru&ng
342.822.461.933
(27 1 21 4.335.821)(11.597.917.861)112.692.485 .524)-2.653.,191.928(18.908.201.738)28.A8.414.911
(2s-89,1.954.'ll2)
508.136.9s1.926(,188.777.302.619)(19.852.712.6)2)(4.151.545.733)
t.871 .',725 .52608.916.6s9.681)(21.819.511.196)
(52.605.271.078)50.000.000
IIl Lu! chuYAn tiln tn hoit dong Gi chinh
3l L Tiin thu t;phet hanh c6 phi6u, nhin v6n g6p cna chn sd h[u
32 2 Tiin chi tra v6n g6p cho cec chn sd htu.
mua Iai c6 phiiiu cna doanh rghiep da phnthdnh
33 3 Tiinvay ngin haa, dni h?n nhan duqc
34 1 Tian chi tri nq g6c ray
i5 5 Tidn chi tra nqrhue 1dichinh
36 6 C6 tnc,lqinhxan da ira cho chn sdhtu 4(t Lw chulin An ui,t it hoot dAng iiii chinh
50 Lu1r chuy6n tian thuin trong kr'
60 Tian vi tuors {iuorg tian diu ki
61 Anh huong cna thav ddi ri eie h6i doai qu)' d6i ngo?i tc
70 Tian vi tuong duons tian cuiii ki
(7.076.190.000)803A8.636.620
,.198.251.J69r5-131.080.25{
70.918.654.883(61.074.659.443)
(8.982.030.000)(2.t38.031.560)
Trang 9C6ng* Cd phatr Song De' 7.Dr Beo cAo tai chinh hqp nhet
'i iribig, n,r'i,it'ru*e r ri* s* ru cr'o na' tai
"l'lnl'' t6t tl'i" ng4I1424011 nAN rrrwEr rmiH sAo cAo :rAr cHiNn nqp Nrlir
Nnm 2011
I DAc DItM Ho4T DQNG cirA DoANH NGHTEP
l Hinh thfc s& hru !6n
t olo n Cri ohai Sdne Da -'04 len giao d cn ouoc l song Da -,ol Joinl Slo([ conpany \.el 1!, la Song
irl ,o,r o,titlj,i-ia"r r,." Or)" al' sd2zcrHDOInsa) 20 l2)00-c d rro' o6ns quan Ir cone I
Ca pia" so.C oa; ,c,iec "Thanh lap C6ng tv C6 phin Song Da 7 04"'
Cdnq n noar-dqrq r' eo Ciiy c\"trP nlan dang kj Linn doanh C6ng D co pha"l sd 2r'0j'000lol da.le ki i;:;';,';;;l ;;,;r;'ao.oxd"r,oa.r';oa,*lirlsonLdcdpdarp\irhd)ooi anrhuh'ai nedv:o
*i,, o4Liln r,o, sii dang ki khh doanh thav d6i ]a 5s00296s23' dans lq; thav d6i lan $t 4 ngav30n2/2010.
Tru sd chinh cira COng ry tai Thi trin it Ong, huyen Mudng La' tinh Son La
V6n didu lC cna C6ng ry la 60.000.000 000 ddng duqc cLria thdnh 6 000 000 c6 phin' rrorg d6:
2 Chi nlanh c6ng ry CP S6ng Dd 704
t4i huyen Yen Chau
3 Chi nhtnl c6ng tY CP Song Dd 7 04
qi Lai Chau
I C6ngry CP ThnY dien SaP ViCt
Linh vr,rc kinh doanh
- XaY d\mg cdng tdnh c6ng nghiQP;
- xay d!n1g c6ng tdnh nii cac loail
- Xay dung c6ng tri thiy lgi;
' Xay dlmg c6ngtrinh giao th6ng;
- Xay dqrg c6ng trinh thnv diCn, buu dien;
- Khai thdc san xu6t cac loai vii licu xay dlmg;
- Kinh doanh b6i dong sanvdi qu)'n chir sd h[u' hoac di thu6;
Thir6n Luong Son, huyen LLrong Son,tinh HdaBlnh
Xa Sap Vat, huYen YCn Chau' finh Sor La
Xa Nam Hdng huyqn Mudrg Td, ti'h Lai
ChauHuyen YCn Chau, rinl Son La
10
Trang 10rrr rin ir or" Hu\in r'{uorE l-r Trl ion La
B60 c6o tii chinh hap nhiit
Cho ndm tai chinh ki:t thrlic ngdv 3l/122011
- Kinh doarl\ xrrit nhap kliu \ tu ru 'Jiar b!, phuc'ng tien van tai co gi6i, phu iung co gidi phuc \u
thi c6ng xai' d!-ng, v& tiLi hing h6a duong bO;
- Kin} do.nh rd) dErg c-ac lihu a6 $i nh:r czo ranP \iu cdng ngh;fD:
- Ddu tlr tai chinh ve ddu tu cac du 6n khac ma phAp ]uat cho phdp;
- Dau nr, quan li van hanh nhd mdy thiy diefl vila va nho;
- Kinh doani bdn diqn;
- 5;n \Li t'' h do,nh \i-n khr, cac
',in p\im 'i ' o \hi:
- Kini doanl djch vu nha hang;
- Kinh doanh dich vU khdch s?n;
- Kjnh doanh khu vui choi giai tri.
- K-hoan phun, kloan ph+t, gia co dia.chdt c6ng trinh; xil li ch6ng thdm: d6ng cac m6n$ khosn khai
Ih;c ud'c dlodn cQc nho' kho.n no min:
- Uy thec dau rLr, nlar iy lhAc ddu ts cta crc t6 chirc vd c6 n]lan'
3 Dac di6rn ho?t dong kinh doanh trong kI c6 anh hudng di:n Bno c'io tni chinh hqp n}it
- C6ng trini xay dr*"ng Nhd mey Thty diqn Son La dd vdo giai doqn cu6i, khiti luarg \a) lip ginmanh huong d6n doanh ihu cta C6ng tY
- Lai su6r cho vay cru cac Ngan hang thuong md tang cao vA viec tang v(5n di'iu le $eo Nghi quy6t
cia Dei hoi dd;g c6 d6ng thuo1€ nicn ndm 20 1 0 chua hoan thanh do bi6n dong x6u cira Thi tlu'mg chfnc khoan da lem anh huong d6n chi phi lai vay trong ki cia C6ng ry'
- Cong trinh Nhn mdy Thny diqn Sap Viet van dang trong giai do? ddu tlr xay dmg co ban
Thdng tin vA c6ng ty conTOng si cdc c'ng t! con: 0l c1ng /Y
- Sii luqng cac c6ng ty con aluqc hop nhdt: 0I c6ng t-v
Ti lC Quydn Hoct dong kinh lqi ich bi6u doanh chinh
HuyenI-a
Ycn chau' son 9o,oo% 9o,oo% sdn xu6r dic.nCOng ty CP Thny
dien Sap viei
II KV Ki TOAN, DON VI TItN TP SIl DVNG TRONC Ki TOAN
l Ni6n dO k6 toin
Nicn dO k6 ioen bit dAu tir ngdy 01/01 vii k6t thtic vao ngev 31/12 hang ndm'
2 Don vi ii.|n te si dqng trong ghi ch6p k5 toAnDon vj tidn tC sir dung lrong ghi chdp k6 toan Ie ddng ViCt Nam (VI'JD)'
ll
Trang 11C6ng\ C6 phAn Song Dar -.[t1 .B5o.c6o.tii chinh hgpnh't
rlr CHUAN \Ir.-C \-i CHE Do r.E TOi\ iP D!rNG
1 ch6 dO k6 tonn rp dung C6ng t-v 6p dung Ch6 0'6 K5 lon do:Ln nghiep ban hdnh theo Quv6t dinh s6 15/2O06rQD-BTC nga)'20/j12006 cla BO truong BO Tii ]rir.h \, rh6ng ru l14ilO09/TT-BTC ngdy 31"1212009 cna B0 truong B0
Tii chinh huolrg dan sua d6i bd sung ch' d''i k6 ioin doanh nghiep'
2 Tuyan bii vA viCc tuan thi Chuan rnlrc k6 toin vn Chii dO k6 to6n
C6ngq da ap d\mg crc Chdrl n1lrc k6 toan V;qtNam vd cic vin beLn hu6ng dan Chuin mllc do Nha nudc
banhani,cacbaocnotdichinidrlgciapvalrinhbaytheodtngquyd]nl1cr]atimgchuanmu.c,th6ngru
huorg dan thuc hien chudn mlrc va Ch6 d6 kii roen hign hdnh dang ap dung'
3 Hinh thtu k6toin 6p dqng
C6ng 1-1 6p dung hinh thtlc k6 toAn NhAt hi chung trCn may vi tinh'
N CO SO I{QT NIJiiTBao cao |ai chi bop nh61 cira Cong tv dusc lap treo co so lrw nhit bio c69.tli clurh.:i6nq :ia C6lc.ry ,,rr"o,;o'.',n,, '-.o-el.ojdo'og)k'i.n:oiroug''jp 'n q \e Loar' v ec \isn soal c^_ll"".ir, a"*,-r u
"" n",ig i in so"t.ic clint' sach ii
chinh vdhoat d6ng ciu cac c6llg ty nhan daLr
u nhim lhu d;qc lgi ich tir hoai dong q:ra c6c c6ng ry ndy
Bio ceo Ai chir cia c6ng ty con duoc lap cho cung n6m lar chtrrh \.6i bao cao tai chinh cira.Cing ty
ir""* r*g itp a" *fei dao cao tai cirintt cLra cong r-r con dugc dieu chrirh d'; cac chinh sdclr k' to6nauq"'ap aun-g ql'co.g ry va c6ngq con la gi6ng nhau'
Ki qui ho,t dq'g ' irr dodn} c'd cac cong D co_ duac rJd hoirc b;r d: rong n;m-dugc l-'rrl b:) none
d;o:d; r;-i;h': i'hce nh"t irp.1 rua ai-ropc cho dir n.d1 brir $o;ra;u.,t6 c6rg r) do'Cac so du, fiu Dh4p vc (hi phi rhir 1dr' ke cd c6c kloan hi chua thvc hic'n phat sinh tu c6c giao dich noi
bOd.oc lo,r r-uLh'\ol h.r B;o -ao ;'.\i }'
cec bao cao ai chinl tham gia hgp rh6t:
l.B;ocaoI" 'i$ rie'rp.hor,ar r;i ch.n\k6l l-ic'e;v1 l2 20ll '
"d
Cone 1 -e duq' 'i;- ro
i; i6l* i,'iiqrl ijiitir, i*
'
j" 'rii .ri.r xa,o6 vi(iA,r toan v6i ! kii:n chip nhin toen b0'
2 Bao cao t:Li chinh cho nim tdj chinh k6r rhLic ngay 31/12/2Ol1 cua C6rg r)- con C6ng t) Co phan Tlu)
dien Sap Viet chua dLrqc kidm toan
v ci.c cHiNH sAcH Ki TOAN cH0 YEU AP DLJNG
1 Ngulcn tic ghi nhan cic Lhoin tian Yi cac khodn tuong dtrong tiAn
Tiin ve c6c khoan uorg dLrong tiin bao gdm ri6n mat Qi qui, d'r gid ngan hang' cac kho;n ddu ru ng6nhan cd thdl gian dio h?n kh6ng qu6 ba th6ng' cd tlnh thaih khoan cao c6 khn ndng chu-l'n diii d6 ding
t;enh cac Lu;ng dan x6c iJinh vd kh6ng c6 ntl]au rii ro trong chuvdn doi ihadr ti'n'
2 Nguyon tiic ghi nhan nqPhaithu
C6c khodn phii fiu duqc trinl bey ran Bio ceo ui chinl theo giri tri ghi si:J cnc khoan phai rhu klech haig vd pl1ai ihu khac sau khi tru di cac klloan dU phdng duqc lap cho c6c khoan no phiii thu kh6 ddi' Dlr phdng nq plrdi thu kh6 ddi duqc trich lap cho tung khoen nq phai ihu kh6 ddi cen cu \ao tudi ng quahan cria turg tbodn nq hoAc nric ti,n thit du kiiln ci' th6 xey ra ditiv6i fung khotLn no Phiitfu'
11
Trang 12h5n it ons Hu!:: \l'rr:,: :a cho nam tai chinh k6tthic nadv 31/12r011
3 Nguy6n t;c ghi nhan hing ran kno
Hdng tdn kho duo c ti.I theo gii g5c Truorg hqp gi61i thudn c6 th6 ihqc hien duac th6p hon gi6 g6c thl
piralii* rleo glat4 tnua,, co *i itr'.ic hian auqc Giri g6c hdng tdn kho bao g6m chi phi nua' chi phi chi
Li6n vai cac chi phi licn quan rruc liaP [h6c phet sinh dd c6 duoc hang t'in klro d dia didn1 va n4ng tha]
hien iqi.
C,d rr hang 16
' 'lo d rq\ \dc dinn l' .o Dn r nc orap Lr nJr oran .:r quiin'
HAng ti,n klo duoc hach to6n t|eo phuong phAp ke khai thudng xuyCn'D6i v6i gid tri chi phi san xu6t kidr doanh do darg crla cac dlr an c6ng trL'1'h duqc xdc dilrh theo cli phittryc t6 p-lat sinh a6n tnui diam lap b6o cao tii chrnh sau kl-li Iru di gia vdn uoc rinlr cua ph;n c6ng vitu dehoan thari vd k6t chuy6n doanh lhu d6n thdi diiim Bp bdo cio
Plruorg phep x6c dinh giA tr! san pham dd dang: chi phi sdn xuit kinh doanh d6 dang duqc 6p ho! theotl,ng c6ng trinh chua ho)n thanh hoac chrJa ghi nhan doani thu'
Dlr phdng gidm gi6 harg 6n kho dugc lap vdo thdi diam cu6i ndm Ie s6 chcnh lech gitra gia g6c cnahdng
ra,n tio la,n hon gia tri thuan c6 rh6 fiuc hien dugc cria chtng'
1 Nguyen tiic ghi nhan vA kh6u hao tii san cil dinh
Tdi san c6 didr hnu hinh, r2ii seLn c5 dinh \,6 hinh dugc ghi nhan lheo gia giic Trong qu6 tddl sl} dung,tai
* c6 uir1 i"" t*,
"; san c6 dinh !6 hilll
dusc shi nhai theo nguvcn gia' hao mdn iuy k6 va sia tri
cdn lai.
Kliu hao TSCE dugc thuc hien theo phuong ph6p kh6u hao dLrorg thing: Thdi gian khiu hao dugc xacainir pn,r no.p uOi fnOng t, ,ii:O:IZOOq,T r - grC ngav 20/10/2009 cna 86 TAi chidl ban hdni ch6 dO
quan iy si! dung vd trich khdu hao TSCD, thdi gian udc lin! nhu sau'
Lo?i Tei slin cii dinh
- Nha cna, vat ki6n trtc
- May m6c thi6i bi ' Phuong den van ui
- Thi6t bi dung cu quarr U
- Tdi san khac
Thli gian kh6u hao
5 Nguy€n tic ghi nhqn vi khAu hao biit ddng san dAu tu
BAt dong san ddu $ duoc ghi .-han theo gi6 gaic' Trcng que trinh'6m giil chd tllrg gia' hoac cho thue hoataorg, b6"t dong san dIu tu dugc ghi drin rheo nguycn gili, hao ndn lui ki: vd giafi c6n lai'
B6t dong san dau tu duqc tinlr, rrich kh6u hao nhu TSCD khac cira C6ng 1.Y'
6 NguyAn tiic ghi nhan c6c khoen ilAu tu tii chinh
Cac \hoai d." lLr hurg kho; ) ,ai r"ol dierr o'o ';o' _e :
- C6 thdi h4n thu hdi hoAc dao I4n kh6ng qui j thang ke tu ngal mua khoin dau tu do duoj coi l?i "
LuonE d rorrg ''in':
- C6 thdi han thLr haii !6n dudi 1 na hoic trong 1 chu k, kinh doanh duac phan loai la tai san ngan h?nl
- C5 thli han thu h6i v6n trcn 1 nam hoac hon I chu ki kinh doanh duo c phen loai Id tai san dai hani
Dq phdng gidm gi6 ddo Iu duqc lap ldo thdi di'm cu6i ntun ld s6 chcnh lech ginE giii giic cr:ra cAc khoandiuiu duqc hach todn rCn s6 ki: ionn lon hon giA lri thi trudng cira chring t?i thdi diem lap d{ phdng'
i,a
f, iri
)1
ll