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Nganh ngha kinh doanh cira C6ng ty Ia :
- Xay du.ng c6ng trlnh c6ng nghiCP;
- Xay du1lg c6ng trinh nha clic lo4i;
- Xay dr,mg c6ng trlnh thiry lgii
- Xey d!."ng c6ng trinh giao fi6ng;
- \a) dl.ns(drgLr.rri qil cii'.buldli-:
- flai thac, san xurit cac lo4i vat lieu xay d!ng:
- Kinn doa,]rh b6t dong san vdi quyain chrl sdhtu, hoac dithu6;
- Kinh doanh xuat nhap khau vat tu, thi6t bi, phuong den v&1di cd gi6i' phu tung co gioi phuc \r'rthi c6ng xay dprg, van tal hdng h6a duong bO;
- Kinh doanh xay dung c,1c khu dd thi, nha cao ting klu c6ng nghiep;
- Diu tutai chinh vd ddu tu cdc dq en kkic ma phap luat cho ph€p;
' DAu lLr qu:in li van l1anh nhd D16y thiy dien \ta vA rlio;
(rrlr do"1r oJ diF ;
- Sen xudt kinh doanh knn khi, cec san phdm va co khi;
- KinI doarfi dich w nhi hAngr
- Kinh doanh dich v! khach sa.n;
- Ki|i doanh khu vui choi giii tri
- Kioar phun, khoan phul, gia cil dla chit c6ng trlnh xu ]i ch6ng th6m: d6ng cac m6ng; khoan
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Trang 21 Chi n}lenn c6ng q CP Sdng Da 7.04 Thirran Lridng Son, huyen Luong Son,
Xa SAp Vat, huyen Yen Chau, iin]l Sor La
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CAC SU.KIEN SAU NGAY KHOA 56 KE TO.{N L4P BAO CAO TAI CHiNH
Chlng t61 fi6y kh6ng phat sinh bai ki su kien nao c6 tha enh huong d6n c6c th6ng tin da duqc lrinh
bay r;ng Bao c6o tdi chinh cfing nilu c6 hoac c6 thd tlic dong dang kd d6n ho?t dong cna Congry'
HOI DONG QUAN TRI V,i BAN TONG CIAN{ DOC
C;c thirnh \'e cia Ho dong qu,in -i bao e6n :
6ng: NgrrYe Hnu Doanh
Nguy6n Th6ng Hoa
NguyEn Vdn Cudng
Nsuy6n Xuan Etc
Cac r' :!dr \:dr caa B rn longu'a"1oocDao3o'r:
o," NsuvEn Hiru Doanh
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KIE,M TOAN VIEN
C6ng ty TNHH Dich vu TLr vin Tai chinh K6 toen vd Kiam rodn (AASC) da thu c hiCn kicm rodn Blio
caotai chinhcho namtdi chilrl k6tthricngAy 31/12/2011 cna C6igtv'
TkA.cH NHIDM ciiA BAN ToNG GIAM DOc v6t BAo cAo r.AJ cHiNH
Ban Tr5ng Giam d6c C6ng ty chiu irach nhiern va viec lap B60 cao tdi chinh phan tuh trung thuc' ha?
li tlnh hinh hoat dong, k6t qua hoai dong kidl doanh vi llnh hi luu chuydn ti'n rq cna C6ng B trong
nam Trong quA tlinh lap 860 cro tdi chinh, Ban T6ng Giam d6c C6ng ty cam k6t de tuan thir c6c yeu
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- Lua chan c6c chinh i.-: ::::::- :ri.h ha? va dp dung c6c chinb sach nay mot cech n}la! qu;n;
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- Dua ra cdc d6$ gia hsp l! ! a 'l1:ll ngrgl
- Lap vi rrlnh bdy beo cao i,ij chl:fi rr3n co sd tuan thir cac chuan muc k6 toan' ch6 a6 16 toen va
c6c quy dinl c6li6n quan hi€n hirh:
- Lap c6c b6o c6o tii chinh drm iren co sd hoar dong khh doan| licn iuc, trir irud)'g hqp klong thi
cho rdng C6ng ry se tiiip tuc hoal dong kinl doanh
Ban T6ng Gi6m diic C6ng ty dam bao ring cac so ke rodn duoc luu gr' d' phdn anh trn-h hrnl tei chinh
cira C6ng ty mtc dO trung thuc, lrqp li tai bit cil lhci didn ndo vd ddm bao dng Bao c6o tai chinh
ruan thir cac quy dinh hiCn hanh cira Nha nudc Ddng thdi c6 trach nhiem tong vicc bao dem an todn
tdi san cia C6ng ry va th{c IiCn cdc bien phep thich hqp dA ngdn chan, ph6t hien cac hdnh vi gian lan
v:i cdc vi phlm khac
Bar T,lng Gi6m d6c C6ng ry cam k6t ring Beo cao tdi chinh iCng dz phdn anh rung thuc vi hqp li
tlnh hlnh tai chinh ciLa C6ng ly tai thdi di6m ngay 31 lhlrng 12 nem 2011' ket qua ho?t dong kinh
doarfi vd tlnh hinh lLru chuyan tian tC cho nam rai chinh kiit lhnc cnng ngay, phn hqp v6i chuin nruc'
ch6 dO k6 toAn viqiNam va $an thir cac quy dlnll hiCn hanh co lien quan'
cam kiat khdc
Ban T6ng Gi6m d6c cam k6t dng c6ng !' kh6ng vi plam nghia v! cong b6 th6ng tin lheo quy dinh rai
Th6ng;s6 09/201o/TT-BTC ngdy 15/0i/2010 cira BO Tdi chinh hudng dan v' viCc c6ng b6 th6ng lin
116r Thi truing chtng kho6n
Trang 4c6NG Ty rNHH D.c vu ru vAN rAt cHiNH KgToAN vA xrdN roAr,r
AUDIIING;'!-' : ," , ,-,,::',:,,] Ji CONSULTANCY SERVICE CAMPANY LTD II/SC)
s6 :,l/lll/2012/BC.TC-A.].sc :
_]i
:i :/
:; _::::1dent accounting iirns and business advisers
B.{O C.\O KIEM TOAN
Vi Btio cdo di chihh riOrycho nmtii chihh kdtthic ttgdt 3j/12/2011
.ia Cdq
^ ti phin Sdng Dn -.uaKinh gui: Hili d6ng quan rri Ban t6ng Cirm doc
C6ng O Ci) phan S6ng Dd 7.0.1
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thang 02 nam 2012 gdn: Bang can d6i kC toiin tai ngay 3t rh6ng 12 ndm 2011 Bao cio kdr qua hoat
d6ng kinh doanl, Bdo c6o luu chuy;n ddn t€ va Ban thuy61 minh beo c6o iai chifi cho nim tii chinh k6t
rhic cnng ngdy duoc rrinh bny turang 6 d6n rrang 25 kBln theo
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Dd 7.04 liach $iem cua ching t6i la dua ra i ki":n va c6c bao cao ndy cin cf ren k6r qua kiam todn cua
chtugt6i.
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nay yeu cau c6ng vi6c kidm 1o6n lap k"'i hoach vd rhuc hjCn dC c6 su dam bno hqp li ring cdc b6o cao tdi
chinh kh6ng cdn chfa dung cac sai s6r trong )6u Chlng t6j da ihrrc hi6n vicc k]Cm tra rheo phuong phap
chon miu vd 5p dpng cric thir nghiCn can rhiat, c6c bang chr,lrg \aL nnrr11 nlri.ig ihdng rin rrong bio ceo
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Theo i ki6n chLing t6i, 860 cao tdi chinh rieng da phin anh uung thuc vA ho.p Ii trCn cac khja canh rong
)6u tnrh hinh tdi chinh cna C6ng ! C6 phin S6ng Dn 7.041ai ngiy 3l rhang 12 nam 2011 cing.hu k6t
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HA NAi nsay A5 hLing 03 ndn 2012CONG TY TNHH DICI{ VU TLI VAN TAI CHINH
KT ToAA, vA KIENI ToAN (AASC)
NGUYTN QUANG HUY
Chftng chi KTV s6: 1126,.KTV
Trang 5Cing ty C6 Phiin 5619 Di -(,a B]io
"o 1ii chinhThl;6; irong,hu]enititsE =: s' 3 cho n6m aichinh k6t thnc ngev 31i 1212011
Bi\c cAN DoI Kli ToAN
100 A Tni san ng;n h?n (100=i10-120+130+140-150)
i10 I Tiin vi cic kltoaD tuorg duong tiin
111 1 Tiin
120 IL Cnc knonn irau tu$i chinh ngin h4n
130 III Ciic knonn Phii thu
13I 1 Plaithu cna khnch ha'ng
132 2 Tra tu6c cho ngudibin
135 5 Cec khonn Phai thu k}6c
140 Iv.tling ta,n kho
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151 1 Chi phi fi 1ru6c ngin han
152 2 Thua GTGT duqc kh6u trn
158 5- Tni snD rgin hen khac
200 B Tii sen dii han (200=210+220+240+2s0+260)
210 I Cic klorin phii thu dii han
250 Iv Cic khonn dau tu t)Li chinh dii hen
251 1 Diu iLr vio c6ng tY con
260 Y Iii snD dni h?n khric
261 1 Chi phi tra tru6c dai h?n
210 TONG CQNC TiI Sri^- (2i0 = 100-200) n28-s92-290.671 293.325.865.').:6
2t5.212.42 \.30421.587.967.0492r.587.967.049
191.732.051,737
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:i8.180.131.617
7 6.27 t.912.198
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2.323.923.1162.323 -923 -116
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38.273.105.63138.273.,105.631832.70r.6s,1812.701.654
Trang 6C6ng ty CiiPhin 56.9 Di -0r 860 crio titi chinh
Thj;in it ong, huyen \lE-: -11 ir-:r Cho ndm tai chinh ker thfc nsiv:1i 12/2011
01/0r/2011VND
Bi\G CAN DOI KE TOAN
T?i nei,v 3l thrng 12 nim 2011
311 l Vay vn nq ngin han
312 2 Phni fi cho nguili bnn
313 3 Ngudirnua ta fiin tru,rc
314 ,1 Thu6 vd cnc khoen Phni nop Nh,! nuoc
I 15 5 Phditre ngudi lao dong
316 6 Chi phi PhAifi
It9 9 Cdc klroar phei 1.a,, phii nop nsin ha.n kh6c
321 11 Qu! ;(hen thmng va Phnc lqi
330 Il Nq dAi h4n
333 3 Phnifa daih?n khnc
334 1 Vay ve nq dei hnn
336 6 Dq phongtrq cap mit vicc hm
400 B Ngudn Y6n chn sA hiru ({00=410+:130)
420 10 Lqinhue-n sau thu6 chuaphan ph6i
130 II Ngu6n kinh Phi vi qui kh,c
TONG CQNG NGtTON \'6N l44U:300+400)
5A 702 -4',7 5 -9 7 5
27-018.:01.5391.887.756.0717.67,:.095.388
6.464-53,7.5',77
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11,869.115,76050.000.0001r.678.792.500140.323.260118.085.219.323118.085.219.32360.000.000.00015.960.000.000
17 77 4-961.945,+.723.878.960
19 626-375.458
179.237.013.181
170.r,{3.?10.32156.491.826.62056.685.302.97013.828.534.9351.770.268.9048.056.716.4156.475.979.65024.010.730.1952.82t.150.6029.093.302.86090.000.0008.833.000.000i70.i02.860
114,088.852.7,15
r r4-088.852.7{560.000.000.00015.960.000 000I1.029.232.7.172.49r.020.i.+921.608.i49.119
Trang 7C6ns tl C6 Phin S6n,s Di -0.{ Bao ciio ini chinh
Thi ;6; il opg hu).:n ils-::r i: :- :: cho nem tai cirinh k6t ihnc ngav 31/12'2011
B io c.io L-ET et- i HoAT Do\G KINH DoAI\H
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02 2 Cnc khoin giam trit
l0 J Doanh rhu rhuin t; bio hiing \ a cung c;P Jich \ u
11 ,{ Gii v6n hnng biin
20 5, Lqi nhuin gop va bnn hlng vi cung cip dich v',r
21 6 Doanh rhu hoqi dongAichinh
22 7 Chi phj tdi chnnr
23 Ttongdn: Chi Phi lai wY
24 3 Chi phi ben h:Lng
25 9 Chi phi quan ]i doanh nshiep
30 10 Loi nhuan thuin tn ho?r dong kinh doanh
ll 11 Thu lhap khec
32 i2 Chi phikhnc
40 13 LqinhuAn khic
50 14 T6ng I9l nhuan k6 toan tr"a" tlu6
51 15 Chiphi fiu6thu nhap doanh nghicp hien hnnh
52 16 Chi phithu6 tlu nhap doanh ngliep hoan lPi
o0 l- LSi nhuin rru rhui rhu nlriP doanh nghiip
Nguni lip bi6u
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vI.16 vI.17 vL18
339.066.233.667
339.066.233.667296.548.23s.016,r2.517.998.6s1
721.517 .l9t)r2.221.861.963I2.2)4.861_963
12.803.040.41518.214.613.363
2.264.371-2132.218 _922.72845.45.{.s45
18.260.097.90830-872.919
502.380.269.05515r.021.577
502.279.247 478468.993.r88.90733.236.058,571
) 264 .43t 023
,1.786 707 300
1 361 626 769
6.98r.866.91522.131.911.319
Trang 8C6ng ty C6 Phin S6ng Di -i'l Bri .no Ai chinh
CIo nem rei chinh k6l rhfc ngav i 11121201I
Thi trin it ons hu\ en \Iur:-i L: :r-j
B.io C.iO LTIU CHUYBN TIEN TE
NIm 2011tflteo pht :r c phnp iltc tidP)
-l
I Lu! chuy6n dEn tirbo?t dong kinh doanh
0l 1 Tian thu t'ii bAn hdng, cung c;p dlch \! \a doanh rhu khric
02 2 Tian chiire cho lguili cung cap heng hoa !a dlch v1r
03 3 Tidn chi trecho ngubi lao dong
04 ,1 TiAn chi 1ra lai vay
05 5 Tian chi nop thu,i lhu nhap doanh nghiep
06 6 Tiinthu khac til hoet dong kirh doanh
07 7 Tian chithec cho ho+i dong kinh doanh
20 Lttu chulitt fiAn fiud tit ho4 n1ns kinh dofuh
IL Lu'u chuydn tian triho?t rlong iliu tu'
I TiAn chi de mus sim xa! dqng TSCD !n cec tii s'n DH khdc
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3 Tian chi cho !ay, nrua cac c6ng c! nq cna don vi k}6c
4 Tiatrrhu hdi cho vay, b:in hi cac c6ns c! nq cna dor vikhac
5 Ti;n chidiutu g6p v6n va'o don v!khec
6 Tia rhu hdi diu rLr g6p v6n vao don vikhac
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l[l Lu'u chuy6n tiin tnhoflt doDg tii chinh
(18.277.420.000)
508.336.951.926(488.777.302.619)(19.852.712.612)(4.451.515.733)
1.871.725.526(8.909.052.286)
Q 1.781.933.798)
(25.353.258.029)50.000.000
(33.923.405.631)1.264.43r.023 'a;,
10.564.,169.18211.616.751.311
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(8.915.363.888)
724.547.090(26.488.236.798)
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33 l Tidn vay nsin h?n, dei han nha! duqc
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i5 5 Tian chitrn nq thuC tnichinh
36 6 c6 tuc,lqinhuan dalra cho chn sd hiar
10 Ltu chuJ1 ii tttuintirhoddA siichinh
s0 Lm chu.v6ntian thuin trons kj'
70.918.654.883(64.074.659.,113)
(8.982.010.000)(2.138.A34.560)
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Thi;A; it o;s Hu.:;\1: :: i -, : S.n La Chonanaichinhk6ttlrricngev3lrl2/201l
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l Hinh thric s& hiiu v6nC6ng tv C6 ph6n S6ng De 7.01 €n grao dlch qu6c 6 Song Da ?.04 loint - Stock Company, vier Et la Sorg
Da 7.0,1duqc rhan11 lap theo Qu)61dinh s6 22 CT,'IIDQT ngiiy 20/12,/2007 cnaHoi d6ng quan r:c6ng t-v
, o p r;n qone Da _ '6 \iac Th"il jal 'o g ) (oor;nsongD.-.0'1 .
Cong ty hoai dong theo Gi6y ch['ng nhan dang ki kinh doanh C6ng tv c6 phdn s6 21 0i'000161 dang ki
lan dau ng:iy 2611212007 do sd Ki: hoach va Dau tu liri Son La cap, dang ki thav d6i lin rht hai ng:iv 29th6rg 04;am 2010, s6 dane hi kinh doanh thay dill ld 5500296521, dang hi rhav d6i ldn thir 4 ngdv30t12,2014.
Tru sO chinh cira C6ng B tai Thj f6n il Ong, hulen Muong La, tinh Scar La
V5n diBu lQ cna C6ng ty 1A 60.000.000 000 ddns, d qc clria rhanh 6.000.000 cd phin' tong d6:
I Chi nhinh c6ng tv CP S6ng DA ? 01 Thi lrdn Luong Sor, huyen LLrong Son'
2 Chi DI6nh c6ng ly CP S6ng Ea 7.01 Xa Sap Vqt, huyen Y€n Chau, rinh Son La 1.,' .
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2 Linh vuc kinh doanh
XaY dlrng c6ng trinh thrly iqi;
I Xay d!n1g c6ng trinh giao th6ng:
Xay dulg c6ng trlnh thuy dien' bL'u dien:
- Ktr"i , ri ,Ir lrr .ac to":\d ,( .j) o.r;:
- Kjnh doaii b6t dong sdn \oi qu]ai chn sd hi'u, hoac di thLre;
- Kirri doanh xuit nhap khau \ai !u riiai bj' phuong lien va tai co gidi, phu tirng co gioi phuc vu thi c6ng xay d!rg, ven rii h]rng ho3 'Juo1lg b0;
-I - Kinhdoa xa) drmgtrt $-dti''i' rhr cdn I;ng.ldru Lrnng nghiep;
- Ddu iu tei chinll vd 6iu :: ::c -:
= rh2: mi phip lual cho phdp;
taiLai Clrau
4 COng ty CP Thiry diCn Sap \riqt Huyen Yen Chau, rinh SoI1 La
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Trang 10Thi t6n it ons Hu .: \1j::: - ::-j: Sor La Clo nemtiichinh kctthucngaf 31./12,'101t
- Dau lu, quan lj !:_ ,:: _ ::er ihu) iliCn vla va nhd;
- Kinh doanl br ii-:,:
- San xudt kinh doani i: r:: ::c san phim vd co khi;
- Kinl doad! dich \u +: i:rl:
- Kiri doanh dich \x kh:c\
=:r:
- Kinl doa$ khu \.ui choi giii irj.
- Khoan phun, khoan phur sia c6 dla chdt cong trlnh; xil li ch5ng fi61n; d6ng cgc n6ng; khoar khai
rh;, n rdc, U od coc nho L'oo_ o r 'r .
- Uy thac ddu tu, nhan lrl thac diu iu cua cec 16 chtrc vd ca nhan
3 D{c ili6m hoCt dong kinh doanh trong k} c6 dnh hudng d6n 860 cro tai chinh C6ng trinh xay drrng Nha mii), Thr:ry di€n son La ata vdo giai doan cu6i, kh6i lugl1g xay 16p giem in}
huong diin doanh thu ciia Cdng r-Y-.
Lai suat cho vay cna cac Ngan heng thuong nral teng cao vd viec iang viin dl.ju Ie theo Nghi quldr cia D?i hoi ddng c6 d6ng thuong nicn nam 2010 chua hoAn fidnh do biiin dong xAu cr:ra Thitruorg chfngkhoarl de lem anh lluong d6n chi phi lai va), trong ki cna C6ng D.
l Ni6n dO k6 tonnNiOn d6 kit io6n brt ddu tn nedy O1/01 vak6tthiLcvio ngiy 31/12 h:Lng Im.
2 Dox yitian tq sri dung trong ghi ch6p k6 todn Don virian tO sir dung lrong ghi ch6p k6 toan lnddng ViQt Nam (\rND)
t, Ctr6aq t6toan ep aung C6ng ry dp dung Ch6 d6 K6 toan doanh nghiqp bal1 hanh theo Quvct dinh s6 15/2005/QD-BTC rgi)2013/2006 cna BO truong 86 Tai chinh vd th6ng tu 24'112009/ L I-BTC neay 31,/12.12009 cna B0 tuong B0Tai chinh hudng dan sua doi bd sung clr6 dO k6 totl doanh nghiep
2 Tuyen bii va viec tuan thri ChuAn mqc k6 todn Yi Ch6 dO k6 todnC6ng il de 6p dung cac Chuin mqc k6loin \ ir't Nam \ r tric !an ban h uor19 din Cl.u]n m{c do Nha nuocb,m hdnh Cic b6o ceo tii chirh dugc lip vd trlnh bA) fieo d[ng quy dinh cira tung chuan muc, th6ng tuhudng dan fiu-chien chuin nqc vt Ch6 dO k6 tonn hien hdnh dang aP dung
3 Hinh thfc k6 toin ap dqngC6ng ty 6p dlmg hinh lhfc ka totuNhat ki chung lren may viti
N cAc cHiNH sAcH KE ToAN cHU YEU AP DUNG
l Ngutin ric ghi nhAn crc khoan liin \; cic I'h"an tuong duong r iin
Tidn vd c6c khoiin tLrmg duong riin bao gdm tidn mal tai qui lidn gti ngan hang c6c khoin diLr tu ngan
hiLn c6 thdi gian d6o han kh6ng que ba thang, c6 tinh ihanh khoin cao' c6 kha nang chuyan dol d' darlgl'.' h.; I ro-g lie r \a' d.1h'
^Io q .o " iu rL' r^ I'o' g c,,' )an doi I :r rI I dl
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Trang 11C6ngtyc6 phiu SoDs IE -.'* Bno cdo tii chinh
iiiiidi ii-olg il,: i 1.-: :- - s- r-u cilo na,n rai
"li"t' t5t *'i" ngav : tttzlot t
2, Nguyen tic ghi nhin nqr Ph:i IhuCAc kllodn phai rhu erg: ::: r,: :::: Biio cdo Ai chinh theo gie iri ghi s6 cnc khoen phai thu kl1Ach
hang vdphaithu khic sa,.r l:.:: -'li ::r Joan du phdng duqc lap cho c6c khoan nq phaithu kh6 ddi
Du phdng nq phai th! knli tr.i i j' :r:h lap cho lung khoan nq phai thu hb6 ddi can c[ \;ro tudi nq qldhan cira tirng khoan ng ho?c n -' !61:h:: lu kian co tha xd-v ra d5i vdi tilng khoan no phai thu'
3 Nguyon tic ghi nhan hing t6n khoHeng t6n kho duoc tinlr lheo gi6 g6c Truorg fop gtd ! i Ihuan to Ihii thlrc hiq: 'lLJs: tfap hon
:ii q6: :h]
phniii.h theo gitti thuin c6 tha thut hiin drgc Gia g6c hlng 16r $o hao gorn chi phJ mua' chi phi chebi6n vd cdc chi phi 1i6n quan lrqc ti6p khac phAt sinh d' c6 dugc h?Lng t6n kho d dia di'n vd trang dlaihien qi.
t lui nargt6r Urodugc \dcd'il ln.op.uorgpnlDb:nnqualPi'qr);1'Hang t6n kho dugc hach todn theo phuong phep kc khai thudng xuycn' D6i vdi gi6 ri chi phi san xuil kinh doanh dd dang cua cac du en' c6ng trinh duqc xac dinh theo chi phi ilru tC i" 'i"f u* tloi di6m lap bro c6o rei chioh seu khi irii di gi6 v6n u6c iir'll clla phin c6ng viCc da
hoan fidnh vd k6t chuycn doanh thu d6n thdi di6n lep b6o ceo'Phuong phAp xAc dinh gi61ri san phim dd dang: chi phi san xu6t kinh doanh dd darg duoc iap ho-p fieotrn1g c6ng trinh chua hodn thdnl hoic clrua ghi nhan doanh thu'
Du phdng giam gie hang tdn klo dLiqc lap vdo thdi d;6m cu6i nan ]e s't cheni lech gita gi6 g6c cnahdngtdn klo lon hon gi6 trithuan c6 ihd thvc hien duqc cila chLing'
4 Nsulen tic ghi n h1n \e Lhiu hao taisan c6 d inh Tai san c6 dinh hn"u hlnn, Gi san cd dinh v6 hinh duo.c ghi nhanfieo gii g6c Trongque trlnh strdung lai
,* a uir1 n^ nrn, tui san c6 ainl, uo tlnn a'rqc g|i nha rheo nguvcn gie'hao ndnlui Le \a sia trL
Lo?i Tiri srin cii dinh
- Nhd cna, vat ki6n trnc
- N{6y m6c thi6t bi
- Phuong tiCn van 1ai
- Thi6t bi dung cq quen li
- Tii sar ldrac
Thdigian khiiu hao
dong, brt dong sdn diu tu duoc ghi nlan fico ngu]en gia, hao mdn iu! k6 vn giAtri cdn hi
B6t dong san diu tu duqc tjnh lrich khiu hao nhu TSCD kn6c cna C6ne ty'
l2
Trang 12Cdns N Co Dhan Sons Dr -.!.r Bno cro tA; chinh
nlianrtor-oHu1: '.'j-; -:.La Chonamlaiclrinhk6rlhrlcngavil/12/2011
6 Nguyen tiic ghi nhtn cic kbr,rn diu tu rni chinh
Cic khoin diu tu iio c: .::: :- r,-r.:.e trong d6 C6ng ty nim quydn ki6m so6t du,rc trln]l bay theo
pCa8ph;p;iae',,r.,,,, ,.;:,.,o.ilud,,n.c6n:f'rqlfi;n
cira c6c c6ng ty con sau rg:r :.i:.: r'- nin quy.n kidm so6t dugc ghi vao kiit qua, hoar dong ki.h
rioadl trong kj cr:ra c6ng B n; C:r i:1rin han ph6i khdc duqc xem nhu phin lhu h6i cira cac khoan dau
tu vA duqc rt vao gid 1ri d;u !J
t;( < )oo d"L , I chlmi u 41' ' ::r0" cao d,r
- C6 thdi han thu hdi hoic dio h3,r I'h6ng que 3 fi6ng kii li nga,v- mua ktroan ddu u d6 duo c coi ld "tuong duong tidn"l
- C6 tldi h4n thu ha,i v6n dudi 1 nam ho?c lrong I chu ki kinh doanh duqc phan ioai ld tdi s;n nlan han:
- Co thbi han thu hdi viin trcn 1 nam loac hon 1 chu ki kinh doanh duqc phan loai la Iai san ddi han;
Dq plrdng giam gi6 dau flr dLroc lap reo rhdi didm cuOi n:m ta s5 chenh tecn gjta gia g6c cia cec khoan
dau tu duoc hach toan trdn s6 kii io6n l6n hon giat!thitruong cira chtng tiLi thdi diCm lap d$ ph"ng'
7 Nguy6n tic ghi nhan vA v6n ho6 c6c lihoiin chi phi di vay
Chi pH di vay dLro c ghj nhan vao chi phi san xu6t, kinl1 doarh trong ki khi ph6t siih' trn chi phi d] 1 ay li6nquan 1ruc tii:p d61 viec dau xay dvng hoac san xLrt Bi sen d6 dang dugc 1ilrl1 vao gia nl cila iai san d6
(iLro c vrin hoi) khi c6 dir c6c diiu ki6n quy dinh tlong ChuAn muc K6 toen Viel Nam s5 16 "Chi phi divav"' Chi phi di vay ]i€n quan truc ti6p d{in vifc diu tu xay dlmg hoAc san xuai lai sarl do dang duoc tjntr raogia 1;i cua tdi san d6 (duqc v6n ho6), bao gdm cdc khoan lai dan vav, phan b6 cdc khoan (hr'r l hau hoa' phutroi khi phet hanh tai phi6u, c6c khoan chiphi phu phat sinh lian quan tdi quitmh lam $r:r ilc vay'
8 Nguyon tic ghi nhan vir phen b6 chi phitra tru6c
Cac chi phi tra fLrdc chi li€n quan diin chi phi san xu6t kinll doanh nam tai chirfi hian l?i duo-c ghi nhln iachi phi fe tru6c ngAn han vd duqc tinh vdo chi phi salr xud! kinh doanh lrong nan tai chinh
Cac chi phi sau day da phet sil]h trong niln iai chinh ihung dugc hach todn vao chi phi lri lru6' dai h:r
.l: ph r orl djn ao ka o: o.rdorg'nIc^anh rorr:r''aL-ln,
- C6ng cu dung cuxu6l dnng c6 gia til6n:
\h n! kl oar Lhi p \i;c ph"r 'i rlr.o er q rdn d;n \el q,ra (' ' dJanh t ud nh ( :'n do ki o" '
Viec tidl vn phan b6 cli phi trd iru6c dti han veo chi phi s:in xuir kinh doenh dng ki hach ro6n duoc cail
cu vio 1irfi chdl, mirc dO 1 ng loai chi phi da chlrr phuorlg pl)ep vi tieu thllc ph'n b6 hqp lr" Chi phi ira
' .oc.'r p'iodo" \r,.h oLi' |.ra ihdo"_Lr'eof Lrorrdfl"od'ror'9lh;ne'
9 Nguy6n tiic ghi uhAn chi phi phei trn
Cac kioan chi pH lhuc lii chua phet sinh nllrng duot kich trudc \ ao Lhi phL san \ u;t Lir$ doafi trong ki
da darn bio khi chi phi phAt sinh th\rc t6 klr6ng gay dot biiln cho chi phi san xudt kinh doanh tren co sildAm bao nguyen t6c phir hQP giila doa thu !a cli phi Khi cdc chi phi d6 phdt sirh, niiu co chenh lechvoi sii da trich kit loen ti6n hanh ghi b6 sung hoaL ght giam thi phr hrcng r-irg \ oL Phan chenh lCch
10 Nguyen tiic vd phuong phip ghi nhrn cic khoan dU phdng phdi trd
GiA lrl duqc ghi nhan cia nr6: lJr.ir l-::long ,hai lri lA gii t.i dLroc udc tinh hqp li nhit vA khoan ddn
s phai chi da thanh loan ngli:r 1-r ::.- li:: i.ri t?i ngnv ki:t thnc ki k6 toan nain ho4c tqi rgdv k6t thirc ki
k6 toan ella ni€n dO
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