Báo cáo tài chính năm 2014 (đã kiểm toán) - CTCP Phòng cháy chữa cháy và Đầu tư Xây dựng Sông Đà tài liệu, giáo án, bài...
Trang 1BA N S A O
BAO CAO TAI CHINH
CONG TY C6 PHAN PHONG CHAY CHOA Gay
VA faAu TU XAY DUNG SONG BA
Cho nam tai chinh kgt thuo ngay 31/12/2014
(c15 chioc kiem toan)
Trang 2Cling ty Co phlin Phong chay Chfra chay va Dau Xay dtrrkg Song Da
Tang 5, Toa nha CT I - Vimeco, Iran Duy Hung, Ha NOi
NQI DUNG
Trang
rt
Trang 3Cong ty CO phfin PhOng chay Clara chay va Ofiu ttr Xfiy dung Song Da
Tang 5 Tina nha Ci 1 — Vimeco -Fran Duy Hung, Ha NOi
Ban TOnsr Gam dOc Cong ty CO phan Phong chay Chita chay va DAu tu Xay dung Song Da (sau day ;pi tit la "Cong ty-) trinh bay Bao cao cita minh va Bao cao tai chinh Cong ty cho nam tai chinh ket th0c ngay 31 thing 12 nam
2014
CONG TY
Cong ty CO phan Phong chay chaa chay va Dfiu ttr Xay dung Song Da, viet tat la Song Da 1CF.,JSC tien than la Cong
ty CO phan Thiet bi Ky thuat va Dau tu Hung Vuong, hoat Om; theo Giay chting nhan dang ky kinh doanh s6
0101179547 do Phong Darigky, kinh doanh - Sal KE hoach va Dau tu thanh phO Ha NOi cap Ian dau ngay 02/07/2001 Nam 2007, Cong ty duoc clOi ten thanh CC-mg ty CO phan Phong chay chila chay va Dan tu Xay dung Song Da hoot dOng theo GiAy chin); nhan dang ky kinh doanh so 0101179547 do PhOng Dang ky kinh doanh- So Ke hooch va Diu
tu Thanh ph6 Ha Niti cap ngay 02!01/2007, thay d6i Ian 9 ngay 28/10/2013
Tru sv chinh caa COng ty tai: 'Fang 5 Tea nha CTI Vimeco, Trait Duy Hung, Ha Ni
HQ! HONG QUAN TRI, BAN TONG GIAM DOC VA BAN KIEM SOAT
Cac thanh vien cua HO dong Quart tri trong nam va tai ngay lap bao cao nay bao gotn:
Ong: Pharr Dtic Thanh
Ong: Le Duy Binh
Ong: Nguyen Manh CuOng
Chit tich
Uy vien
Uy vien
Cac thanh vien ctia Ban TOng Giam doc da dieu hanh trong nam va tai ngay lap bao cao nay bao gOtn:
Ong: Nguyen Manh Cueing
Ong: Nguyen Dinh Phung
TOng Giam clOc Pho TOng Giam cl6c
Cac thanh vien cua Ban Kiem soat bao gOm:
Ba: Le Mai Ht.arng
Ong: Dang Thanh Tang
Ong: Tigmg Hanh Phtic
Truant, ban Thanh vien Thanh vien
(BS nhiem ngay 30/05/2014) (BO nhiem ngay 30/05/2014)
KIEM TOAN VIEN
Cong ty TNHH Hang Kiem toan AASC da thuc hien }dem toan cac Bao cao tai chinh cho Cling ty
CONG BO TRACH NHIEM CUA BAN TONG GIAM DOC DOI VOI BAO CAO TAI CFI iNH
Ban TOng Giam d6c COng ty chiu trach nhiem Ve viEc lap Bao cao tai chinh phan anh Muria thuc, hop ly tinh hinh hoot Ong ket qua hoat dOng kinh doanh va tinh hinh luu chuyen tien to cua Cong ty trong nam Trong qua trinh lap Bao cao tai chinh, Ban TOng Giant dOc COng ty cam kEt da tuan tha cac yeu cat, sau:
Xay dung va duy tri kiem soat nOi bO ma Ban T6ng Giam clOc va Ban quan tri Cong ty xac dinh la can thiet dE darn
bao cho viec lap va trinh bay bao cao tai chinh khong con sai sot Iron yeu do gian Ian hoac do nhamlfin;
Lua chon cac chinh sach ke toan thich hop va ap clung cac chinh sach nay mOt cach nhat quart;
Dua ra cac danh gia Va du doan hop ly va than trong;
Neu CO cac chuan muc ke toan duoc ap dung co duoc wan thtt hay kitting, co flitting ap dung sai lech trong yeu den
mitt can phai c6ng b6 va giai thich trong bao cao tai chinh hay khong;
Trang 4nh 'Ring Gam dik
Lcip, ngay 20 'hang 03 nam 2015
Coring ty CO Ethan Phong chay Chfi-a chay vfi Dau ttr Xfiy dung Sting Di
Tang 5, Toa nha CT1 — Vimeco, Iran Duy Hung, Ha NOi
Lap va trinh bay cac bao cao tai chinh tren co sa tuan thu cac Chuan muc ke toan, Che df5 ke toan doanh nghiep Viet Nam va cac quy dinh hien hanh co lien quan den viec lap va trinh bay Bao cao tai chinh;
Lap cac bao cao tai chinh clua tren co se hoat dOng kinh doanh lien tuc trir truOng hop kitting the cho rang Cong ty
se tiep tuc hoat dOng kinh doanh
Ban Ring Gam dOc Cong ty dam bao ring cac so ke wan duct lull gni de phan anh tinh hinh tai chinh cua COng ty, vOi mirc dO trung thuc,,hop ly tai bat cd thOi diem nao va dam bao ring Bao cao tai chinh tuan thu cac quy tilt-1h hien hanh cua Nha ntrac DOng thai co mach nhiem trong viec bao dam an toan tai san cua COng ty va thkrc hien cac Bien phap thich hop de ngan chin, phat hien cac hanh vi gian Ian va cac vi pham khac
Ban TOng Giam dOc Cong ty cam ket rang BA° cao tai chinh da phan anh trung thuc va hop ly tinh hinh tai chinh cna ()Ong ty tai th&i diem ngay 31 thing 12 nam 2014, ket qua hoat dOng kinh doanh va tinh hinh ltru chuyen tien to cho nam tai chinh ket thitc cimg ngay, phi] hop vii Chuan muc, Che dO ke toan doanh nehiep Viet Nam va tuan thu cac quy dinh hien hanh CO lien quan den viec lap va trinh bay Bao cao tai chinh
Cam kCt khic
Ban TOne Giam dOc cam ket rang Ong ty kitting vi pham nehia vu cong 1)o theme tin theo quy dinh tai Thong to so 52/2012/TT-BTC ngay 05/04/2012 cita BO Tai chinh fluting din ve viec cong be; thOng tin tren Thi trtrong chting khodn
Trang 5iCaassc S6: 393'2015 BC.KTTC-AASC.KT7
BAO CAO KIEM TOAN DOC LAP
Kinh Qua Co &Ong, H6i dOng Quart tri va Ban TOng Clam dOc
Cong ty CO phAn Phbng chay Chira chay va Dau ttr Xay dirng Song DA
Bao cao kiem toan Ye Bao cao tai chinh Chung tot da kiem toan Bao cao tai chinh kern theo cua Cong ty CO phan PhOng chay Chi.ra chay va Dau to Xay dung Song Da &roc lap ngay 20 thang 03 nam 2015, to trang 06 den trang 25 bao g6m: Bang can doi ke toan tai ngay 31 thang 12 nam 2014, Bao cao ket qua hoat Ong kinh doanh, Bao cao luu chuyen tien to cho nam tai chinh ket thtle citng ngay va Ban Thuy'et minh bao cao tai chinh
Mich nhiem cat, Ban Tong Gidm doe
Ban TOng Giam clOc Cong ty chiu trach nhiem ve viec lap va trinh hay trung thuc va hop ly bao cao tai chinh cua Can ty theo Chuan muc ke toan, Che d6 ke toan doanh nghiep Viet Nam va cac quy dinh phap ly ce• lien quan den viec lap va trinh bay bao cao tai chinh va chiu trach nhiem ye kiem soat n6i bb ma Ban TOng Giam doc xac sdinh la can thiet de dam bao cho viec lap va trinh bay bao cao tai chinh khOng c6 sai sot trong yeu do gian Ian hoac nham lAn
1 Trach nhiem cua Kiem mon vien
Trach nhiem cua chting toi la dua ray kien ve bao cao tai chinh dua tren ket qua cua cu6c kiem toan Chung toi QA
tien hanh kiem toan theo cac Chuan muc kiem toan Viet Nam Cac chuan muc nay yeu cau chung toi tuan thu chuan mqc, va cac quy dinh dao chic nghe nghiep, lap ke hoach thuc hien cu6c kiem toan de dat duoc sir dam bao hqp
ly ve viec lieu bao cao tai chinh cua Cong ty co con sai set trong yeu hay khOng
Cong viec kiem toan bao gOrn thuc hien cac thb tuc nham thu thap cac bang cluing kiem toan ve cac s6 lieu va thuyet mirth tren bao cao tai chink Cac thb tuc kiem toan dirqc lua chon dua tren xet doan cua kiem toan vien, bao gom darth gia rui ro co sai set trong yeu trong bao cao tai chinh do gian Ian hoac nham Ian Khi thuc hien danh gid cac rib ro nay, kiem toan vien da xem xet kiem soar not 136 cua Cong ty lien quan den viec lap va trinh bay bao cao tai chinh trung thuc, hop ly nham thiet ke cac thu tuc kiem toan phu hqp voi tinh hinh thuc te, tuy nhien khong nham muc dich dua ray kien ye hieu qua cua kiem soar not b'6 cuaOng ty Cong viec kiem toan cling bao g6m ,danh gia tinh thich hop cua cac chinh sach ke toan &roc dp dung va tinh hop ly cua cac tinh ke loan cua Ban Tong Giam doc cling nhu danh gia viec trinh bay tong the bao cao tai chinh
Chting toi tin tuong rang cac bang chUng kiem toan ma chung toi da thu thap &roc la day db va thich hop lam co set cho y kien kiem toan cua chimg toi
Trang 6Akin can kidm todn Wen
Theo Y kien cna chting toi, Bao cao tai chinh da phan anh trung thuc va hop tren cac khia canh tr9ng yeti tinh hinh tai chinh cua Cong ty Co phan Phong chay Chaa chay N/A Diu to Xay dung Song Da tai ngay 31 thang 12 narn 2014, cling nhu kit qua hoat d6ng kinh doanh va tinh hinh luu chuyen tien to cho nam tai chinh kit thilc ding ngay, pha hgp yeti Chuan muc ke toan Che d6 ke toan doanh nghiep Viet Nam va cac guy Binh phap Iy cO lien quan den viec lap WI trinh bay bao cao tai chinh
Ha NQr, ngay 21 thong 03 nam 2015
Doan Thu Thay Kiem toan vien Giay chang nhan clang ky hanh nghe kiem man s6: 0937-2013-002-1
Trang 7Cong ty Ce pilau Phong chay Chira chay va Diu to Xfiy dtyng Song Da
Tang 5, Tea nha CuI - Vimeco, Trait Duy Hung, Ha Nei
Bao cao di Mob nam tai chinh kEt thilc ngay 31/12/2014
BANG CAN DOI Kt TOAN
ngciy 31 tluing 12 nom 2014
A TAI SAN NGAN HAN
I Tien Va cac khoin ttrcrng dirung tien
1 TiEn
DA diet, chinh minh
03
VND 60.760.973.685
161.777.993 161.777.993
VND 61.001.272.501
218.967.965 218.967.965
120 II Cie khoin dau ter tai chinh ngin han 450.000.000
130 III Cac khoan phai thu ngin han 28.542.345.991 19.814.221.624
11.837.507.174
2.921.218.556
29.742.577.298
29.166.201
2.282.158.661
106.697.265
230 4 Chi phi say dung co ban da clang 08
643.285.188
250 IV Cac khoin dau to tai chinh dai han 09 300.000.000
300.000.000
Trang 8440 TONG ONG NGUON VON
Ngtriri 14p Witt
Ha Noi, ngily 20 Mang 03 mint 2015
Ulm dOc c`
?KC` twin truong
4011;f74076-ilko ■ 1 1111:1 •
• ye% cliU T11 XAY DOG:)
vv~kV p_ cn iA nh Ctromg
Tang 5, Tim nha CT1 - Vimeco, TrAn Duy Hung Ha NOi nAm tai chinh ket thiic ngay 31/12/2014
BANG CAN DOI Kt TOAN
Tgi ngdy 31 Mang 12 niim 2014
(14p Meo)
A
311 1 Vay va no ngin han 11 4.682.958.874 1.669.257.774
312 2 Phai tra nguiri ban 13.059.080.697 10.263.226.747
-'
. 313 3 Ngueri mua tra tie'n b-trac 9.943.819.899 16.019.436.960 7Z-.;
‹,
314 4 Thue va cac khoan phai Op Nha ntrac 12 4.213.371.536 2.676.600.897 T`i
315 5 Phai tra nguoi lao Ong 280.871.879 579.516.770 ,.4°
316 6 Chi phi phai tra 13 4.792.056.971 7.652.578.289 .:oie
319 9 Cac khoan phai tra, phai nOp nuin han khac 14 2.169.705.474 1.794.748.035 s,SC
411 1 VSn au to ctia chti sa hau 25.000.000.000 25.000.000.000
420 10 Lcti nhuan sau thue chtra phi') phiii (2.168.574.370) (2.371.934.310)
Trang 9ngdy 20 lining 03 nem 2015
ng Clam doc
COng ty Co phAn ['hong chay ChOa chay va &Au tu Xay thing Song Da
Tang 5, Tea nha CT I — Vimeco, Tran Duy Hung, Ha Nei
narn tai chinh 1:4t thitc ngay 31/12/2014
BAO CAO KET QUA HOAT HONG KINH DOANH
01 1 Doanh thu bin hang va cung cap dich vu 16 30.775.621.251 18.092.284.412
10 3 Doanh thu thuin ve ban hang va cung cap djch vy 30.775.621.251 18.092.284.412
20 5 Lqi nhu#n Op ve bin hang va cung cap dich vy 5.432.504.286 3.167.708.046
21 6 Doanh thu float ding tai chinh 18 12.328.831 5.032.711
30 10 Lqi nhugn thugn tir host dgng kinh doanh 1.882.099.712 303.256.277 ir,
i
51 15 Chi phi thue thu nh5p doanh nghiep hien hanh 21 530.781.689
60 17 Lqi nhugn sau thug thu nh(ip doanh nghiep 203.359.940 303.256.277
Trang 10Ha Npi, ngity 20 lining 03 nam 2015
Clam doe
Cong ty Co phAn PhOng chat' Chira chat' va Dhu ttr Xay dcrng, SOng Di
Tang 5 Toa nha CT I Vimeco, Tran Duy Hung Ha NO
Bao cao tai chinh
nam tai chinh ke't thtic ngay 31/12/2014
,N'tInt 2014 (Theo plata-mpg pluip gian tidp)
I LU'U CHUYEN TIEN TU HOAT DQNG KINH DOANH
von lint d'Ong
09 "Tang giant cac khoan phai thu (1.003.364.409) (1.984.162.050)
11 - Tang giant cac khoan phai tra (khong kc lai vay phai
tra, thus thu nhdp doanh righi0 phai nOp)
(5.180.842.038) 4.194.874.526
15 Tien thu khac tit hoat dOng kinh doanh 84.154.825 724.537.556 ;\ NG
20 Luu Chlge►1 tiersr thuan to how dring kinh dounh (2.622.146.292) 1.249.1 19.008
II LI.1 11 CHUYEN TIEN TU HOAT DQNG DAU TU
23 3 Ti&1 chi cho vay, mua cac ding cu no cua don vi
khac
(450.000.000)
27 7 Tien thu lai cho vay, co tac va Iqi nhudn &roc chia 1.255.220 5.032.711
III CHUYEN TIEN TU HOAT DQNC TAI CHINH
33 3 Ti61 vay ngan han, dai han nhdn dtroc 13.379.291.428 1.669.257.774
Trang 11COng ty Co phAn Phong chay China chg ), va Dau ttr Xay dung Song Da Bao cao tai chfnh
Tam 5, T6a nha CT] - Vimeco, Tran Duy Hung, Ha Ncii nom tai chinh ket thuc ngay 31/12/2014
THUYET MINH BAO CAO TAI CHINH
1 THONG TIN CHUNG
Hinh thirc ha-u von
COng ty Co phan Phan; chay china chay va Dau tu Xay dung Song Da, viet tat la Song Da ICF.,JSC tien than la Cong ty
CO phan Thiet bi Ky thuat va DAu tu Hung Vuang, hoat deng theo Giay chting nhan dang ky kinh doanh se 0101179547
do PhOng Dang ky kinh doanh - Ke hoach va Dau tu thanh phe Ha Nei cap Ian &Au ngay 02/07/2001 Nam 2007, Cong ty dugc dei ten thanh Cong ty CO phan Phong chay china chay va Dau to Xay dung Song Da hoat deng theo Giay chirng nhan clang ky kinh doanh se 0101179547 do Phan; Dang ky kinh doanh- SO Ke hoach va Dau to Thanh phe Ha
NPi cap ngay 02/01/2007, thay dPi Ian 9 ngay 28/10/2013
Try so chinh cua Cong ty tai: Tang 5, Tea nha CT I - Vimeco, Tran Duy Hung, Ha NOi
Von dieu le ctia Cong ty theo Giay thing nhan dang ky kinh doanh se 01011179547 cap ngay 17/01/2012 la: 50.000.000.000 deng (Nam muai ty deng), trong d6 Tong COng ty Song Da cam ket gOp 25.500.000.000 deng tuang
clueing 51% yen dieu le Tinh den thai diem 31/12/2014, tong so von da gop cua cac co den IA 25.000.000.000 deng
M LOAN' Hoot deng chinh cila Ong ty la:
- Day nghe: Ca dien tin, dien lanh, sira china xe otO, xe may, thil Ong my nghe, may, theu, dan (chi hoat Ong sau khi SC
chroc cac ca quan Nha nuac co tham quyen cho phep);
- Dao tao: Ngoai nga, tin hoc, nghiep vu du lich, lai xe, ding nhan ky thuat cac nganh cOng nghiep- phOng chay ch
chay, king nghiep, giao thong, they Iai ( chi hoat Ong sau khi ducic cac co quan Nha nu& co tham quyen cho phdp);
- Khai that va kinh doanh mr6c sach;
- Xu ly nu& thai;
- Khai that tai nguyen khoang san loai khoang san Nha nuerc cam);
- San xuat than c6c;
- San xuat, gia cant:, cite tao cac cau kien kim loai, xu ly va trans phit kim loai:
- Che tao, lap dat thiet bi ca khi thiry cong cho cac arm! trinh thtiy dien va ket cau co khi khac;
- Van tai hang heta, van chuyen hanh khach bang o to theo hap deng va theo tuy6n co dinh;
- Dich vu nhan uy that (tau tu:
- Dich vu dau gia bat citing san;
- Dich vu quail ly bat citing san;
- Dich vu quang cao bat Ong san;
- Dich vu san giao dich bat deng san;
- Dich vu dinh gia bat One san;
- Dich vu mei gien bat &Ong sail:
- Dich vu tu van bat deng san;
- Kinh doanh bat citing san;
- Xay dung, quart ly va van hanh cac con; trinh nang lugng dien;
- Quan 1Y, van hanh he thong truyen tai, ban dien;
- Xuat nhAp khau vat tu, thiet bi cong nghe xay dung;
- Kinh doanh vat lieu xay dkmg:
- Thi cong )(ay dung, xay lap cong trinh dan dung, cong nghiep, giao thong, thtly loi, alit)/ dien, btru dien, cling trinh icy
tilt* ha tang do thi va khu cong nghiep, cac cong trinh clueing day, train the bien dien;
ThOng tin ve khoan dau to khac cua Cong ty xem: chi tit tai Thuyet minh se 9
tv
Nganh nghe kinh doanh
Trang 12Cong ty CO phan Phong chay Chin chay va DAu to Xay dung Song Da Rao clo tai chinh Tang 5, TOa nha CTI Virneco, Iran Duy Htmg, Ha NOi nam tai chinh ket th6c ngay 31/12/2014
- Cung cap, lAp dat, bao du6ng, bao hanh, hao tri cac he thong, thiet hi tin hoc, vien thOng, diem dien qr dien lank dien tong nghiep, dien dan dung, dien nhe, dien chieu sang;
- Cung cap, lap dat thiet bi xay dung, vat lieu xay dung, trang thiet bi not that va ngoai that;
- Cung cap, lip dat he thong thang may va dieu h6a khong khi;
- Dai ly mua, dai It' ban, ky giri hang hOa;
- Thiet ke thiet bi dien tti pheng chay, china chay va bao ve;
- Cung cap, lap dat, sira china, bao duang bao hanh, bao tri thiet hi phong chay, chira chay va thiet bi bao ve;
- BuOn ban thiet bi phone, chay, chtla chay va thiet bi bao ve;
- Buon ban tu lieu san xuAt, tu lieu nett dUng (chil yeu la may mOc, vat tu, trang thiet bi dien, dien tti, dien lanh, tin hoc, vin thOnt ,,, my pham, hang thu ding my nghe va hang may mac);
- Xuat nhap khau cac mat hang cOng ty kinh doanh
2 CHE DO VA CHiNH SACH Kt TOAN AP DVNG TA! CONG TY
2.1 Ky ke toan, don vi tien to sir dung trong ke toan
Ky ke toan nam ctia Cong ty bat dau tir ngay 01/01 va ket at& vao ngay 31/12 hang nam
Dan vi tien to Sir dung trong ghi chep ke loan la dOng Viet Nam (VND)
2.2 Chuan nitre va Che dO ke loan ap dung
Cht-i 470 ke loan tip dung
COng ty ap dung Che dO Ke toan doanh nghiep ban hanh theo Quyet dinh so 15/2006/QD-BTC ngay 20/03/2006 da
&roc sfra d6i, be sung theo quy dinh tai Thong tu 244/2009/TT-BTC ngay 31/12/2009 cua BO trtrang Bq Tai chinh
Tuyen 1)6 ye Wet tuan tine Chuan m y.c ke loan va Ole dc.5 ke toan
COng ty da ap dung cac Chuan muc ke toan Viet Nam va cac van ban huOng clan Chuan muc do Nha nuot da ban hanh Cac.Bao cao tai chinh clugc lap va trinh hay theo dimg moi quy dinh tirng chuan muc, thong to huerng clan thuc hien chuan muc va Che dO ke toan hien hanh dang ap dung
Hinh auk ke loan Op dung
Clang ty ap dung hinh thirc ke toan tren may vi tinh
2.3 Cling cu tai chinh
Ghi nhan ban chiu
Tai san tai chinh
Tai san tai chinh cua Cong ty bao gOm tien va cac khoan tucrng throng tien cac khoan phai thu khach hang va phai thu khac, cac khoan cho vay, cac khoan dau tu ngan han va dai han Tai thai diem ghi nhan ban dau, tai san tai chinh duot xac dinh theo gia mua'chi phi phat hanh rung chi r.hi phAt s.iph khan lit n quart tien den vice mua phat hanh tai san tai chinh do
No phai tra tai chinh
Ng phai tra tai chinh ctia Cong ty bao gOm cac khoan vay, cac khoan phai tra natrai ban va phai tra khac, chi phi phai tra Tai th6i diem ghi nhan Ian dau, cac khoan ng phai tra tai chinh &roc xac dinh theo gia phat hanh tong cac chi phi phat sinh lien quan truc tiep den vice phat hanh no phai tra tai chinh do
Gici tri sau ghi 'than ban dju
HiOn tai choa co cac quy dinh ve danh gia Iai tong cu tai chinh sau ghi nhan ban dau
Trang 13COng ty Co phin Pheng chat/ Chita chay va Dau to Xay dtyng Song DA Bao cao tai chinh Tang 5, TOa nha CT1 Viineco FrAn Duy Hung, Ha Nei nam tai chinh ket thilc ngay 31/12/2014
2.4 Tien va cac khoan twang (Twang tien
Tien va cac khoan tucmg ducmg lien bao gem tien mat tai quj ,, tien gel ngan hang, cat khoan dAu at ngan han c6 thai gian dao han khOng, qua ba 03 thang, co tinh thanh khoan cao, co kho nang chuyen del de dang thanh cac luting tien xac
dinh va khan; co nhieu rtii ro trong chuyen doi thanh tien
2.5 Cac khoan phai thu
Cat khoan phai thu dugc trinh bay tren Bao cao tai chinh theo gia tri ghi se cac khoan phai thu khach hang va phai thu
khac sau khi tre di cac khoan du phOng dugc lap cho cac khoan ng phai thu khO dOi
Du phOng ng phai thu khO doi dugc trich lap cho tirng khoan phai thu khO dOi can ce vao du kien mtic ton that co the
xay ra
2.6 Hang kin kho
Hang ten kho dugc tinh theo gia get Truong hap gia tri thuan co the thuc hien dugc thap hcm gia gOc thi hang kho
chi phi hen quan truc tiep khac phat sinh de co dugc hang ton kho a dia diem va trang thai hien tai
Gia tr.' hang ten kho dugc xac dinh theo phucmg phap binh quan gia quyen
Phuong phap xac dinh gia tri san pham dO dang: Chi phi san xuat kinh doanh de - dang dugc tap hap theo chi phi phat
Hang ten kho &roc hach toan theo phucmg phap ke khai thtkrng xuyen
Du phOng giam gia hang ten kho duet lap vao thai diem cuOi nam la se chenh loch giira gia get oh hang ten kho Ion
hon gia tri thuan CO the thuc hien dugc (neu
2.7 Tai san co dinh va khiu hao tai san c4 dinh
Tai san ce dinh huu hinh, tai san ce dinh vo hinh dugc ghi nhan theo gia get Trong qua trinh sir dung, tai san ce dinh
hint hinh, tai san co dinh vo hinh dugc ghi nhan theo nguyen gia, hao mon luy ke va gia tri con 14i
Khau hao dugc trich theo phuong phap doting thAng Thai gian khau hao dugc uOic tinh nhu sau:
2.8 Cac khoan diu ttr tai chinh
Cat khoan dau to tai chinh tai thOi diem bao cao, neu:
- KY phieu, tin phieu kho bac, tien gui ngan hang co thai han thu hei hoac dao han khong qua 3 thong ke tit ngay mua
khoan (tau tu do dugc coi la -tuang throng tien":
- Co thai han thu hei vein dtrai 1 nam hoac trong 1 chu ky kinh doanh dugc phan loci la tai san ngAn han:
- CO thei han thu hei von tren 1 nam hoac hon 1 chu 4 kinh doanh &roc phan loaf la tai san dai han
Du phOng giam gia dau tu duac lap vao thai diem cuOi nam la so chenh lech gia gec cat khoan dau to dugc
hach toan tren , ke toan 10 -n hon gia tri thi truiOng hoac gia tri hop 1)", ciia chUng tai thai diem lap du pheng
KI
AA