BAo cAo r.q.r cHiNH cul coxcrv cO pnANvrorrntlolrcvL c0xcrnixsoO rm soxrAvCho niim tif chfinh tr6tthlc ngiry 31tl2?0t5' Duac ki6m torln b&i: coNc ry rNHH rrflu roAN vA otrur cra rsANc Lo
Trang 1BAo cAo r.q.r cHiNH cul coxcrv cO pnANvrorrntlolrcvL c0xcrnixsoO rm soxrAv
Cho niim tif chfinh tr6tthlc ngiry 31tl2?0t5' Duac ki6m torln b&i:
coNc ry rNHH rrflu roAN vA otrur cra rsANc LoNG-T.D.K
I I
l
Trang 2Brio c6o cfia Ban Gi6m d5c
B6o c6o ki6m to6n tIQc lflp
B6o c6o tiri chinh dfl ilugc ki6m to6n
Bdng cdn a& fii toA
Bdo cdo kiit qud hoqt itQng kinh doanh
Bdo cdo luu chwln tiin tA
Aan inuydt minh Bdo cdo tdi chinh
1-2 3-4
5-6
4
8
9 -24
Trang 3cONc ry co pnAx rvror rntIowG vA cONc rnixn
od rr4 soN rAv
SO Z pttO Phirng H*g, phuongNgO Quy6n, thi xd Son TAy,
86o c6o cfra Ban Giim tt6c
Chtr tich H6i d6ng qu6n tri (86 nhiQm fi 0410912015)
Chri tich HQi el6ng quin trf (Mi6n nhi6m CT HDQT va
thdnh vi€n HEQT tn 2510812015)
Ph6 chri tich HQi d6ng quin triThanh vi6n HQi tl6ng qu6n triThdnh vi6n HQi d6ng qu6n triThdnh vi6n HOi <l6ng quAn tri (86 nhipm tt l3l1112015)uram ooc
Ph6 Gi6m tl6c
Ph6 Gi6m d6cPh6 Gi6m <tr5c
thdnh ph6 He NOi, Vi0t Nam
BAO CAO CUI BAN GIAM DOCBan GiSm d6c cria COng ty Cd phAn M6i trudng vd C6ng trinh Dd thi Son TAy ("C0ng ty") trinh bdy b6o c5o ndy vd 36o c6o tdi chinh cria C6ng ty cho ndm tdi chinh k6t thric ngdy 3l th6ng 12 nFm 2015
Cdng ty C6 phAn Mdi trudng vd C6ng trinh DO thf
thri'c chuy6n tu Doanh nghiQp Nhd nu6c thdnh C
ngdy 10 thilng 07 nam 2008 cira Uy ban nhAn dAn
V6n di6u l€ cria Cdng ty ld 18.760.000.000 dong.(Muoi tim ty, bAy tram s6u muoi triQu tl6ng)
Cic thdrnh vi6n HQi tl6ng Quin trivir Ban Gi6m d5c trong nim vh t4i ngiry lfp B6o c6o tiri chinh
niy nhu sau:
HQi ttdng Quin tri:
i'
Ong Nguy€n HAi VAn
Ong Nguy6n XuAn Huynh
Ong L6 V6n Thsc
Ong Vfr Ngqc Nghia
Ong Dodn H6ng Quang
Cric sq kiQn quan trgng phdt sinh trong nIm tiri chinh
ThUc hiQn Nghi quy6t HQi d6ng qu6n tri sO OSNqfiOQT-CT ngity 25 th6ng 08 ndm 2015, C6ng ty ilimi6n nhiQm .h.i uu chri tich HQi ddng qu6n tri AOi vOi 6ng Nguy6n Xudn Huynh ke ft ngiry 2510812015.gng Nguy6n Hii Vdn <lugc b6 nhiQm gifr chric vr,r Cht tich HQi <l6ng quin tri cdng ty tu ngdy
0410912015 theo Nghi quyt5t sO 0gNQ/HDQT-CT ngdy 0310912015.
Ki6m torln viOn
Cdng ty TNHH Kir5m to6n vd Dlnh gi6 Thbng Long - T.D.K ld C6ng ty ki€m to6n co di ndng luc.tlugclua chgn Cdng ty TNHH Ki6m to6n vd Dinh girl Thdng Long - T.D.K bdy t6 nguyQn vqng dugc ti6p tpc
kii5m toSn b6o c6o tdi chinh cho C6ng ty trong nhftng ndm ti6p theo'
C6ng bti tr6ch nhiQm cfra Ban Gi6m tliic Aiii vtlti B6o c6o tii chinh
Ban Girim dtic Cdng ty chlu tr6ch nhiQm vdr viQc lap Brlo c6o tdi chinh phSn a^nfr jru1e thgc, hqp ly tinhhinh tdi chinh, kt5t qui ho4t <lQng kinh doanh vd tinh hinh luu chuy6n ti6n tQ cria C6ng ty trong ndm.
Trong qu6 trinh lf,p 86o c6o tdi
"hitrh ndy, Ban Gi6m d5c Cong ty khing
elinh nhf,ng vAn <16 sau dAy:
LUa chgn c5c chinh s6ch to6n phir hqp vd 5p dung c5c chinh sSch ndy m6t cSch nh6t qurin;
Trang 4cONc rv cO pnAx vr6r rnUoxc vA coNc rnirvn
SO Z pnOfnr)ng Htmg, phuong Ngd Quy6n, thixd Son Tdy,
thdnh ph6 Hd NOi, Viet Nam
86o c6o cria Ban Gi6m tl5c
, Lap vi trinh bdy c6c 86o c6o tdi chinh tr6n co sd tudn thri c6c ChuAn muc kti toan Vi$t Nam, Chti clo
chinh;
LAp c6c B6o c6o tdi chinh dga tr6n co sd hoat clQng kinh doanh li€n tuc Cdng ty ti6p t.uc ho?t tlQng vir
ifr"" trip"t{ hopch sin xu6t kinh doanh cria minh trong nem tdi chinh ti6p theo;
Chc sO kt5 to6n clugc luu giii d€ phin 6nh tinh h hqp
biQn ph6p thich hqp dd ngen ch[n, ph5t hiQn c6c
KC tir ngdy ktit thtc nim tdi chinh <t6n ngdy lAp 86o c6o tdi chinh, chring t6i khing dinh rang kh6ng
ph6t sin-h 66t ty m6t sU kiQn ndo c6 6nh huong trgng y6u tl6n c6c thdng tin tll dugc trinh biy trong
86o c6o tdi chinh vd 6nh hucrng trqng y5u t6i hopt dQng cria C6ng ty cho ndm tiri chinh ti6p theo.
Theo y ki6n cta Ban Gi6m dtic Cdng ty, 86o c6o tdi chinh kdm'theo dd phdn 6nh trung thpc vd hqp lj
tinh hinh tdi chinh cria C6ng ty tai ngdy 31 th6ng 12 ndm 2015, k5t qui ho4t ttQng kinh doanh vi tinh
11fi il
"frw6" iia" tQ cho n[m tdi chinh k6t tiric cirng ngdy, phir licr,p v6i ChuAn muc kti toan
Vi€tNam, Ch6 dQ k6 to6n doanh nghiQp vd tudn thri c6c quy dinh phSp ly c6 li6n quan tl€n viQc l6p vh trinh
bdy 86o c5o tii chinh'
Hd Nai, ngay 29 thdng 02 ndm 2016
Trang 5c0nc Ty II{HH KfM lotlil uA DfltH GII IHIilG t01{G Lu.K
Dia chi: San KT - TM vd DV khu nhd d CBCS CSTT, CAHN, ng6 299 ph6 trung Kinh, Y6n Hda, CAu GiAy, Hd NOi
DiQntho4i:0444500668rff
' jffif,llT? j."ffi
il;?,"r?t:::tkiemtoan@gmal'com
so : JoJ IUS ncrr - rC
BAo cAo rrnvr roAN Dec LAp
vi nao ctio tdi chinh cfia C6ng
? 9y pnA" MOi trcdng vd C6ng trinh D6 th! Son T6ycho ndm tdi chinh kd thrtc ngdy 3I thdng 12 ndm 20lS
Kinh gfri: I{Qi tt6ng Quin tr!vi Ban Gi6m d5c
Cdng ty C6 phAn M6i trudrg vi C6ng trinh D6 th! Son TAy
Chring t6i da ki6m todn B6o c6o tdi chinh kdm theo
lf,Tel !"c61 e th6ng 02 n
ool Ke roan tal 2015, 86o c
ti6n tQ cho ndm ngdy vd Bin
Trdch nhi6m cria Ban Gi6m ttaic
C6ng ty theo ChuAn mlrc k6 toan Vi6t nam, Cht5 dQ g c6 li6n
Tiot UaV 86o c6o tii chinh vd ch Cia Aa"
de dam b6o cho viQc l{p vd trinh bdy 86o c6o tdi chinh kh6ng c6 sai s6t t qng y6u Jo
an.
Trdch nhi6m cfra Ki6m todn vi6n
Tr6ch nhipm cria chring tdi ld dua ra 1i kitin v6 B
Chring t6i de tiiin hanh kiiSm torin theo cric ChuAn
ch.ung tdi tudn thir chu6n mgc vd c6c quy dinh vA
ki€m torin d€ tlat dugc s1r rt6m b6o hSp ly vA vi€c I
ydu hay kh6ng
C6ng vi€c ki6m toSn bao g6m thuc hiQn c6c thfi tqc nhim thu th{p cric bing chimg ki6m to6n v6 c6c so tigu
vd thuy6t minh tr6n 86o c6o tdi chinh cic thir * ti6rn l;il;""" lga chgn {ra tr€n xdt rlorin cria ki6m
86o c6o tii chinh
chring t6i tin tuong r{e
fc.biig .ltfrg ki6m torln md chring t6i 116 thu th4p ituo c h diy ttri vd thich hgrp
ldm co sd cho ! kiCnki6m torin cria ctling tOi.
f *tit'n cfia Ki6m tudn viOn:
{Uu'ufy
Trang 6Hd NQi,'ngay 04 thdng 3 ndm 2016
COng ty TI\HH Ki6m toin vir Dlnh gi6 Thing Long-T.D.K
SO giAy chimg nhfn tldng kf hdnh
nghA kiCm toin 1026-2014-045-l
56 gi6y chimg nhfn deng lci hanh
nghA ticm toini 17 o6-20 I 4-045- I
g T.B"K
Trang 7thdnh pi<i Hd Nqi, vi-et uam k€tthic ngity 3lll2l20l5
J DAu tu nim git <ttin ngdy cl6o h4n t23 v.02 16.000.000.000
1 Phdi thu ngSn h4n cria kh6ch hing 1,3r v.03 32.304.373.9t6 28.702.s68.176
I Thu6 vd c6c khoin phAi thu Nhd nudc 153 99.303.841
B Tii sin dii han 200 9.998.385.676 10.060.038.286
Tdi sin c6 clinh hiru hinh 221 v.06 7 .842.38s.506 8.033.010.436
- Gia tri hao mdn lfiy ke 223 (39.165.420.866) (35.849.415.855)
V Cdc khodn itdu tn tdi chfnh ddi han 250
Trang 8-J
cONc ry co pHAN vror rmlor\c vA cONc rnixs B6o c6o tii chinh
oO rrq scrlr rAv
thdnh phd Hd Ngi, ViQt-Nam t<tlt ttuic ngiy 3 111212015
eANc cAx oOI rn roAN (ticp theo)
I Phdi tri nguoi b6n ngdn hpn 311 v.09 6.092.407.205 6.488.5tt.294
2 Thu€ vd c5c khoin phii nOp Nhd nudc 313 v.10 2.811.936.276 2.969.578.542
3 PhAi trd nguoi lao dQng 3t4 6,468.037.500 4.96s.648.000
VOn g6p cria chri sd hiru 411 18.760.000.000 18.760.000.000
- C6 ohi€u ph6 th6ns c6 quv2n bi6u quv€t 4I Ia 18.760.000.000 18.760.000.000
3 Qu! ddu tu ph6t triCn 418 31.413.269.977 27.t83.269.977
4 Lgi nhudn sau thu€ chua phdn ph6i aLlna1 14.319.609.r23 r6.87r.962.973
- LNST chraphtut pnifi my te aen cu6ik|,
il Nsuin kinh phi vd qui khdc 430 v.12 239.444.702 771.206.906
6m tl5c
Trang 9J
B,6o c6o tAi chinh
1 Doanh thu bdn hirng vir cung cip dich vg 01 w.01 104.8s0.797.444 9s.281.198.567
J r_roann rnu tnuan ve ban hing vd cung
6 Doanh thu hoat dQng tdi chinh 21 VI.O5 |.239.961.852
rr Lgr nnuAn Knac l4u=jl_32) 40 267.009.09r 6.121.220.775
14 T6ng lqi nhufn k6 torin t"u6clhG
lT.La.i nhufn sau thu6 tno nnip Ooann
Trang 10B6o c6o tiri chinh
BAo cAo LUU CHTIYEN TIEN TE
(Theo phuong phdp trqtc fidp)
t Luu chuy€n ti€n til hoat tl6nq lrinh rtno-h
l Ti6n thu tu Uan fran
han kh6c ry' nnugng Dan I scD v:i c6c TS ddi 22 r46.898.182
J r len chl cho vay mua c6c c6ns crr nry eriq fim ,,i l].a^ ZJ (33.200.000.000) (4.s00.000.000)
4.Ti6n thu h6i cho vay, b
rrsu Y4 ruurrH uuung tlen oau lcj,
Anh hudne cria thav aOi w s;a 65; 6,.,;ll,-J1; *-; ra
Trang 11flJgtw-'-CONG TY CO PIIAN PT6T TNTIONG VA C6NC TRiNH B6o c6o tii chinh
thdnh ph6 Hd N6i Vi€t Nam
rrrrnrfr MrNrr nAo cAo TAr cHiNrr (titip theo)
Vlro ngdy 31 th6ng 12 ndm 2015 vi cho n6m tii chinh k€t thric cirng ngdy
I TH6NG TIN DOANH NGHIEP
ban nhAn ddn tinh duYQt
aang t<1i kinh doanh riin aau so oto:ozo959,thay eoi nn ndm20l4, md s6
, Ctic hogt clQng kinh doanh ch[nh trong ndm crta COng ty ld:
Thu gom vdn chuy6n vd xri lj r6c thii sinh ho4t, d6m bdo v6 sinh mdi truong; Qunn $ van hdnh hQ
th5ng tho6t nu6c cl6 thi; QuAn lj van hdnh he th6ng diQn chi6u s6ng, cliQn trang tri,.ddn tin hiQu giao
thong c6ng c6ng; Qudn lj duy tri c6ng vi€n, vudn hoa, c6y xanh thdm co cludng ph6, <lio giao th6ng;
Qunn l! nghia trang nhdn ddn ldm dich vr,r tang 16; XAy dr,mg, sua chfla vua vd nh6 c6c cdng trinh ha
tAng <16 thi nhu: via hd, tho6t nudc, dudng nQi thi, diQn chi6u s6ng, vudn hoa, cdy xanh, thim c6; Thu
gom, vQn chuy6n, xri 1! r6c thii cdng nghigp, rhc thhi t10c hai;
Chu kj sin xu6t kinh doanh cria hoat dQng cira C6ng ty thdng thucrng lh trong vdng 12 thang
Ky ke to6n nim cria Cdng ty bat diu tri ngdy 1 th6ng 1 vd k6t thirc vho ngdy 31 th6ng 12 hdng ndm.
86o c6o tdi chinh cria C6ng ty ilugc lap bing <ton vi ti6n tQ sri dpng trong kii to6n cria Cdng ty ld d6ngViCt Nam (VND)
Chi dO kd rcdn dp dyng
Cdng ty 6p dqng ChC dq kti to6n doanh nghiQp ban hdnh theo Th6ng tu.s6 ZOOI2014/:m-BTC ngity 22
c6 hiQu luc <l6n thoi ndm vd t4i ngdy l{p 86o c6o tii chinh ndy
TuyAn b6 vi viQc tudn thri Chudn mgc kd ntin ViQt Nam vd Ch6 it| *i! ndn doanh nghiQp
Cdng ty rtd 6p dpng c6c Chu6n mtrc k6 to6n ViQt Nam vd c6c vdn b6n hu6ng din chuAn mlrc do Nhi
nu6c dd ban hd,nh B6o c6o tdi chinh cluqc hp vd trinh biy.theo guy dinh cria timg chuAn m1rc, thdng tuhudng din thUc hiQn ChuAn mUc k6 to6n Vist Nam vd ChC dO kti to6n doanh nghiQp hiQn hdnh danghp
dung
Ilinh thitc s6 kd n,in dp dqtng
C6ng ty 6p dpng hinh thftc sO k6 to6n: Nhat hi chung
Trang 12SO Z pnO Phr)ng H*g, PhuongNg6 QuytAn, Thi Xe S Td-v-, Cho nim tdi chinh
thdnh ph5 Hd NOi, Vi€t Nam k€tthic ngiry 3117212015
Vdo ngiy 3l th5ng 12 ndm 2015 vd cho ndm tdi chinh ket thfc cing ngdy
1 Cic thay tt6i trong cfc chinh sich k5 to6n vi thuy6t minh
C6c chinh sSch kt) to6n cria COng ty sir dpng aC tap 86o c6o tdi chinh duo c 6p dgng nh6t qu5n v6i v6i
c6c chinh s6ch tI6 tlugc sir dpng d6 lip B5o c5o tdi chinh cho ndm tdi chinh k6t thric ngdy 3l th ng 1.2
ndm20l4 vd b6o c6o tdi chinh cria c6c quf trudc, ngo4i trir chcthay d6i vA chinh s6ch k6 to6n li6n
quan d6n do4n trinh bdy dudi ctAy.
Th6ng tu s6 200/2014/TT-BTC hucrng d5n Chrl clO kti to6n doanh nghiQp
Ngdy 22 th6ng 12 ndm 2014, BO Tdi chinh dd ban hdnh Th6ng tu s6 ZOOIZOI4ITT-BTC hu6ng ddn ChO
eO rc toan doinh nghiQp ("Th6ng tu 200") thay thii Quy6t dinh s6 I5120O6/QD-BTC ngdy 20 thhng3
ndm 2006 ("Quy6t dinh 15") vA Thdng fi 24412009/TT-BTC ngdy 3 1 th6ng 72 ndm 2009 cria B0 Teichinh ("Th6ngfi 244") Th6ng tu 200 c6 hi€u lgc cho ndm tdi chinh bit ddu tri hoic sau ngdy 1 th6ng
1 ndm 2015
C6ng ty 6p dsng c6c thay ddi vC chinh s6ch k6 t tdi C6ng ty tr6n co sd phi hdi t6 do Thdng tu 20
ndy Cdng ty cfing dd trinh bdy lai dt liQu tuctng
v6i c6ch trinh bdy theo Th6ng tu 200 trong 86oVII.3
2 Tiiin vir cic khoin tuong duong tidnTi6n vd c6c khoAn tuong duong ti6n bao g6m ti€n m{t t4i qu}, ti€n gui ng6n hirng, c5c kholn a4u q
ngin h4n c6 thoi han g.5c kh6ng qu6 ba th6ng, c6 tinh thanh khoin cao, c6 khi ndrlg chuyi5n aOi a6
ddng thinh c6c lugng tidn x6c dinn va kh6ng c6 nhi6u rui ro trong chuytin AOi tnann ti€n
3 Hing tdn kho
th-6 thUc hiQn du'gcthAp hon g eo gi6 tri thuAn c6 thii thuc hiQn clugc Gi6 g6c h.dng
tirn kho bao.gom chi phi m^ua c5c chi phi li€n quan tryc ti€p khrlc ph6t sinh dC c6
clugc hdng t6n kho o clia di6m vd tr4ng th6i hiQn tai
Gi5 g6c cria hdng tdn kho mua ngodi bao gdm gi6 mua, c5c lo4i thu6 kh6ng <lugc hoin l4i,.chi
Lhi ll"chuy6n, bdc x6p, bio quAn trong qu6 trinh mua hang vd c6c chi phi kh6c c6 li€n quan truc ti€p tI€n viQc
mua hdng t6n kho
Phwong phtip xtic itlnh giti tr! hdng tin kho: Gi6 tri hdng t6n kho cu5i kj,clugc x6c <I!nh theo phuong
phSp thuc t€ dich danh.
Phrong phtip hgch totin hdng tin kho: C6ngty 6p dpng phuong ph6p k€ khai thuong xuy6n d€ hachto6n hdng tdn kho
LQp drg phbng gidm giti hdng tin kho:
ndmld sd chdnh lQch gifra gi5 g6c cria
chirng Phuong ph6p lap dU phdng gi6m gi5 hin
phai lip nim nay v6'i s6 dg' phong da lAp n6m trhay hodn nh4p.
Tai thdi di6m 3 ll72l20I5,khdng c6 hdng h6a ndro cAn trich lap du phdng
4 Cdc khoin phf,i thu
C6c khoin ph6i thu kh6ch hdng, khoin tri tru6c cho ngudi b6n, ph6i thu nQi bQ, vd c6c khoin phii thu
kh6c t4i thoi tli6m b6o c6o, neu:
C6 thdi han thu h6i hoflc thanh to6n dudi 0l ndm dugc phdn to4i lir Tdi sin ngin hpn.
86o c6o tiri chinh
Trang 13CONC TY CO pUAN vror TnUONG VA CONC TRiNH 86o c6o tii chinh
Quy6n, ThiXe Son Tdy,
thdnh ph6 He NOi Vi€t Nam k6t thfc ngdy 31112/2015
Vdo ngiy 3 I thang 12 ndm 201 5 vd cho ndm tdi chinh k€t thric cirng ngiry
Iv ToM rAr cAc cHill-rr sAcn ru roAN cHU YEU (titip theo)
4 C6c khoin phii thu (ti6p theo)
C6 thcyi h4n thu hOi no[c thanh to6n tr6n 01 n[m dugc phdn lo4i ld Tiri sdn ddi han.
C6c kho6n phii thu tluo c phin 6nh.theo gi6 tri ghi s6 p" khi trtr di dU phdlq c5c khodn phii thu kh6ddi DU phdng phAi thu kh6 ddi th€ hiQn gi6 tri dg ki6n bi t6n thdt cria c6c khoin nq phii thu.c6 khdndng kh6ng duqc kh6ch hang thanh toan dtln thoi cti€m lip b6o c6o tdi chinh, Tdng hoic gi6m s5 du tdi
kho6n dlr phdng <luo c h4ch to6n vdo chi phi quin ly trong ndm
5 Tiri sin c5 Aitttt hi?u hinh
Tdi san cti dinh hftu hinh eluqc th6 hiQn theo nguy€n gi6 trir tli hao mon lty k6.
Tdi sAn c,5 dinn hftu hinh dugc ghi nh{n theo gi6 g6c bao g6m gi6 mua vd nhirng chi phi li€n quan tnrctirip dtin viQc dua tdi sAn sin sirng vdo hopt dQng nhu dU ki€n
C6c chi phi mua sim, nAng c6p vd eOi mOi tdi sin cO einn dugc ghi tlng nguy€n girl cria tai san vi chiphi b6o tri, sira chta dugc hpch to5n vdo k6t qui ho4t dOng kinh doanh khi ph6t sinh.
Khi tdi s6n c6 dinh hfru hinh tlugc thanh Ij hay b6n, nguydn gi6 vd gi6 tri hao mdn lfry ki5 dugc x6a s5
vd c5c kho6n lei 15 ph6t sinh do thanh ly tdi sin ctugc hach to6n viro kdt qui ho4t ctQng kinh doanh.
Khdu hao tdi sdn cd ainn hfru hinh
KhAu hao tdi sdn c6 dinh hiru hinh dugc trich theo phucmg ph6p kha;-r hao tludng thing trong su5t thoi
gian hiru dgng u6c tinh cria tAi sin Thoi gian kh6u hao cria tii sin c6 dinh hlru hinh du-o c u6c tinh phr)
hqp vdi Thdng tu sO 45/2013/TT-BTC do BO Tdi chinh ban hdnh ngiry 25 thhng 4 ndm 2013 vi duo c
u6c tinh nhu sau:
Chi phi di vay
Chi phi cli vay bao g6m lei ti€n vay vd c6c chi phi kh6c ph6t sinh li€n quan tr.uc titip d6n c6c kho6n vay
cria doanh nghiQp.
Chi phi cli vay clugc h4ch.to6n nhu chi phi ph6t sinh trong ndm ngo4i tru c6c khoin cluoc v6n h6a nhu
theo nQi dung cta do4n ti€p theo
Chi phi di vay li€n quan tauc tiiip d6n viQc mua sim, xAy dpg hoflc hinh thdnh mQt tdi san cu th€ d6 c6
th€ dua vdo sri dgng theo mqc tlich tlfnh trudc hoac tt6 b6n ciugc vt5n h6a vdo nguy€n gi6 cria tdi san
oo.
Chi phi tritrudc
Chi phi tri trudc ngin h4n: Ld cilc lo4i chi thuc t6 dd ph6t sinh c6 li6n quan cttin ki5t qun ho4t dQng s6n
xuAt kinh doanh c6 thoi h4n kh6ng qud 12 th6ng t4i thdi di€m b6o c6o.
Chi phi tr6 tru6c ddi han: Ld c6c loai chi phi thgc t6 da pnat sinh nhrmg c6 li6n quan d6n k6t qui ho4t
tl6ng sdn xuAt kinh doanh c6 thoi h4n tr6n 12 thhng kC tu thoi di6m tri tru6c
C6ng ty tinh vd ph6n b6 chi phi trd trudc ddi han vdo chi phi sin xu6t kinh doanh cin cri vdo tinh ch6t,mric a9 tirng lopi chi phi d6 chqn phuong ph6p vd ti€u thrlc ph6n bd phn hqp
ll
7.