Báo cáo tài chính công ty mẹ quý 3 năm 2012 - Công ty Cổ phần Xây lắp Dầu khí Miền Trung

Báo cáo tài chính công ty mẹ quý 3 năm 2012 - Công ty Cổ phần Xây lắp Dầu khí Miền Trung tài liệu, giáo án, bài giảng ,...

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cONG ry cO pHAN xAy LAp DAu rni uitN rnuNc

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euf rrr - NAM 2ol2

Thhng10/2012

coNG Ty cO PHAN xiy LAp DAu KHi MrEN TRr,,l.tc

L6 A2.l ilrdr|g 30/04 - Tp DA Ntns

(Ban hdnh rheo QD sii tslzooolqo-erc ngdy 20t03/2006

cta BO truong BTC)

slilc cAH odl xiroAn

Tai ngly 30 thdng 09 nam 2Ot2

Chi ti€u Ma so Thuydt

minh

s6 cur5i t<i,

30t09/2012

s6 deu kj,01101/2012

A TAi s6n ngdn han (100=110+120+130+140+150) 100 534,96s,262,rr7 600,689

,861,124

I Tidn vi c6c khoin tuong iluong ti6n 110 3,105,502,196 9,112,298,857

-| rlen 111 v.01 3,105,502, r 96 9 ,t 12,298 ,857

2 ci4c khoan tudng duong tidn tt2

II Cdc khoin tldu tu tii chinh ngdn han 720 v.02 12,570,835 349,500,000

1 Ddu tu ngin han 121 12,5'10,835 349,500,000

2 Drt phdng gi6m gi6 ddu tu ngin han t29

III Cric kho6n phii thu ngdn han 130 316,556,690,588 410,608,559,427

l Ph6i thu cria khr4ch hiLng 131 115,126,005,897 139,5'73,3'19,863

2 "ka Lntac cho ngudi bdn t32 31,084,568,004 31,905,6',73,49',7

3, Phii thu n6i b6 ngin han 133 2,643,633,866 7 |,352,031,859

4 Phai lhu lheo tien dd kC hoach hgp d6ng xay dung 134 145,949,29t ,381 158,058,117,845

5 Cdc khoin phdi thu khdc 135 v.03 22,922,380,O40 10,888,544,963

6 Drr phdng phii thu ng5n han kh6 ddi 139 ( l,169,188,600) (1, r69,188,600)

IV, HAng tdn kho 140 r7 6,635,264,590 144,786,186,623

l Hlng tdn kho t4l v.04 17 6 ,635 ,264 ,590 144 ,7 86 ,186 ,623

2 Drrphdng giim gi5 hirng t6n kho t49

V Tiri sin ngdn han kh6c 150 38,655,233,908 3s,833,316,217

l Chi phi tr6 trudc ngin han 151 |,450;764,783 |,289,7 66,8332- Thue CTGT dLJdc kheu rrir

3 Thud vd ciic kho6n khr{c ohdi thu Nha nudc

B Tii sdn dii han (200=210+220+240+250+260:l 200 213,299,887,9rr t6r,084,986,842

I Cdc khoin phei thu dAi han 210

l Phei thu dli han cria khdch hdng 2tI

2 Von kinh doanh o don vi truc lhuuc 212

3 Phli rhu dai han noi b6 213 v.06

4 Phii thu dii han khdc 218 v.07

5 Du phbng phdi rhu dai han kh6 ddi 2r9

II Tii sin c6 dinh 220 46,907,396,422 57,088,044,s08

1 TSCD hnu hinh 221 v.08 44,254,949,566 54,217,704,454

- Nguy0n gi6 222 88,207,339,138 92,519 ,879

;7 47

- Giri tri hao mdn lOy k€ 223 (43,952,389,s72) (38,302,175,293)

2 TSCD thuc tai chinh 224 v.09

- Nguydn gird 225

- Gid ni hao mon lny k€ 226

3 TSCD vd hinh 227 v.l0 s4,680,936 70,051,250

' Nguycn gid 228 94,Or3,021 94,013,021

- Gid tri hao mdn lly kd 229 (39,332,085) (23 ,961 ,'.7'7 l)

4 Chi phi xay drtng co bin dd dang 230 v.ll 2,597,7 65,920 2,800,288,804

III B,it dong sin cldu tu 240 v.12

- Nguyen gi6 241

- Gid tri hao mdn lu! kd 242

IV C5c kho6n ttdu tu tAi chinh dii han 250 152,280,280,812 84,100,000,000

l Dau tu vao cdng ty con 251 50,000,000,000 50,000,000,000

2 Deu tu vio c6ng ry liCn kdt, li€n doanh 252 22,800,000,000 22,800,000,000

3 Ddu tu daLi han khdc 258 v.l3 82,652,031,859 r I,300,000,000

Chi ri€u

4 Dq phdng giirn gir4 ddu tu tdi chinh ddi han (*)

V, Tii sin dii han khdc

Ma sd ThuyC't

minh

s6 cuiii try30/09t2012

2 Tiri sdn thue thu nhdp hodn lai 262 v .21

3 Tii sin dli han khdc 268

1 Vay vd no ngin han 3ll v_15 148 ,7 69 ,593 ,7 4',7 140,628,700,022

2 Phii tIA ngrdi b6n 312 156,546,382,92r t9 | ,2'7 3 ,685 ,2673- Ngu&i mua tri tidn tru6c (131) 313 197 ,3s1,438;124 154 ,805 ,935 ,124

4 Thud vd c6c kho6n phdi ndp Nhh nu6c 314 v.16 891,318,948 5',71,933,500

5 Phei tra ngudi lao dong 315 20,7'10,000 5,917,015,509

6 Chi phi phai tre 316 v.17 53,215 ,413,682 30,486,390,045

7 Phei tra n6i b6 317

8 Phai tra theo ti€n d6 kd hoach hqp ddng xay dmg 318

9 Cic kho6n phii tri, phii n6p ng6n han kh6c 319 v.t8 13,5rI ,324,807 11,293,868,573

10 Du phbng phii trd ng6n han 320

I 1 Qu! khen thrrong, phric loi 323 (49,181,745) (838,184,631)

II No dii han 330 70,267,458,413 7 3,r98,57 4,07 2

l Phei tra dai han ngrroi bdn 331

2 Phai tle ddi han n6i bd 332 v.l9

J rnal ra oar han khac 333

4 Vay vd no ddi han 334 v.20 70,323,887,326 73,238,537,431

5 Thu6 thu nhap hoan lai phai tra 335 v.2l

6 Du phdng tro c{p md1 vi€c lim 336 (56,428,913) (39,963,359

Si5 aiu ty

0l/0r/2012

337338

5 Ch€nh l6ch dr{nh gi6 lai tdi srin 4r5

6 Chonh lcch ri gi6 haii do6i 416

7 Quy ddu tu phdt tridn 4t7 | ,037 ,168 ,132 430,000,000

8 Qu! du phdng tii chinh 418 2,354,41s,829 1,100,000,000

9 Quy khric thu6c von chrl sd hrfu 419

10 Loi nhuAn sau thue chua phdn ph6i 420 (45,6s0,95 3,430) 2,906,930,485

11 Ngudn vein ddu tu xiy drmg co bin 421

12 Qu! hd tro sap xep doanh nghidp 422

II Ngu6n kinh phi vir quy kh6c 430

l Ngu6n kinh phi 432 v 23

2 Neudn kinh phi da hinh thanh tscd 433

Tiing cQng nguiin r dn (440=300+400.1 440 7 48,265,150,028 7 61,77 4,847 ,966

C6c chi ti6u ngoii bing cAn iloi kd torin

1 Tii san thuO ngodi v.24

2 Vat tu, hdng hod git h6, nhan gia c6ng

3 Hing ho6 nhan bdn h6, nhan kj gfti, k! cuoc

4 No k1r6 ddi da xrl

cdxc ry c0 PHAN xAy LApDAU xHi MitN TRUNG

Dir.ii: Ting6-?,td! nhi TTTC DK 1,6 A2.l iludqrg l0/4 -TP Dn

Nins

Mru s6 B 02 oN (Ban hanh theo Qo s6 15/2006/oo-BTc

Ngay 20/032006 oia E0lrudng 8TC)

BAll CAll IGI OUA H|IAT O|ING KINII O||AIIH

\Tit ngiy OllO/nA12 ddn ngdy 30i09i2012)

Xv nlv -^rn Ou{ J

2d1;

:.,.,r1 ., :, g,ost2tijzz 454,8r8,833,318

2 C6c khoen siem rir doanh thu 2

3 Doanh thu thGh v€ brh hing vi cung cip dich vu (10=01 l0 9,038,248,327 454,818,833,318 89,6J3,075,043 454,818,E33,318

4 Gi5 vdn hAns b6n ll w.27 10,064,090,720 408,258,515,350 88,9r9,428,4r9 408,258,5r5J50

5 l-di nhu6n gop vi bdn beng vA cuhg cdp dich vu (20=10-ll 20 0,025,842,393) 46,560,317,968 713,646,624 46,560,317,968

6 Doanh lhu hoal done t;ri chrnh 21 vL26 8,9t6,721 60.4t 6,546 36.214.865 60.416,546

7 O1i phi tii chinh 22 v1.28 t0.668.321.513 9.r il.9t 6.m8 31.099.258.471 9.1?2.916.008

- Trone d6i Chi ohi lai vav 23 10.542.088,781 172.916,m8 3 | (D9 2s8 4',72 9.172.916.008

8 Clri phi bdn h)Lne 69.437.229 98,357,342 69.437.229

9 Chi Dhr qu;n lv doanh nqhiep 25 4,883,780,964 13.030.633.558 t4 ,2s4,UJ3 ,959 13,030,633,558

l0.l,oi nhuan lhu:in ln hoal ddnq linh dornh {J0=20+(21-22)-(2 30 (L6,569,028,147) u.341 .1 47 .719 (44,70t,7 58,284',, 24,347,147,719

I | Thu nheD knic 3l 289.110.146 3 ,515.660,921 675,889,102 3 51 5 660.927

12 Chi Fhi l(ndc 32 507.150,681 1,062,037,050 r,62s,084.848 1.062-03?.050

13 Loi nbuen kh6c {40=31-32) 40 (218,240,s37) 2,513,623,E77 (949,19s,1461 2,513,623,871

14 Tdns loi nhuAn kd to6n trudc thue (50=30+40) 50 06,787,?68,6841 26,861,371,596 r45,650,953,430J 26,861,371,596

15 Chi Dhi lhuc TNDN hien henh 5t v1.30 6J t3,t52,3t9 6-711.15:.1l9

16 Ctri Dhi thuc'TNDN hoan lai VI.3O

17 L6 oaithudn) trons c6ns ty lien doanh?4ien kdl 52A

lE Ldi nhuen sau thudthu nhap doanh nshiCp(60=50-51-52) 60 (16,181 ,268,684') 20,t48,219,277 (45,6s0,951,4t01 2nJ482r9,277

19 Lai co bin tran cd phieu 'to

c6He rv cd pnAN xLox urEH rnuruc

Ln A2.l Dudng 30 thdng 4, Quan Hii ChAu, TP Dd Ndns

Meu s6 B03-DN

(Ban hdnh kdm rheo QD s6 l5l2006/eD-BTCngiy 20103/2006 cia B9 truong BTC)

(Theo phuong phdp tnrc tiep)

Tt ngdy: 0U0712012 ddn ngdy: 3010912012

Don vi tinh; VND

Chi ti6u Ma s6 ThuyCt

minh Quj III ndm 2012 K' trudc

I Lrru chuy6n tidn ti hoat ddng kinh doanh

1 Titin thu b6n hing, cung cdp dich vu vh doanh thu khr4c 01 33,t76,04',7,705 24,83r,MI,634

2 TiCn chi tra cho ngudi cung cdp hdLng h6a vi dich vu a2 02,203,54'7 ,661) (10,1 19,049,549)

3 TiCn chi fia cho ngudi lao d6ng 03 (2.815,537,666) (2 ,66r ,s29 ,ss9 )

4 Tidn chi tra lai vay 04 (634,813,532) t2 ,1,62 ,245 ,963 )

5 Tidn chi nop thu€'thu nhrp doanh nghi6p 0,s

6 Tidn thu khric til hoat d6ns kinh doanh 06 8,181,861,873 4 ,389 ,587 ,993

7 Ti€n chi kh6c cho hoat ddng sen xua-t kinh doanh 0't (11 ,7 59 ,259 ,127 ) 16,446,067,006)

Luu chuyiln tidn thudn ti hoat tldng kinh doanh 20 13,944,75t,s92 7,832,137,ss0

II Lrru chuydn tidn ti hoat ddng ddu trr

1 Ti€n chi dt! mua sim, xdy dwrg TSCD vi cdc TS ddi han khdc 2l (444,000)

2 Ti€n thu ti thanh l!, nhudng bdn TSCD vi cdc TS ddi han khd 22

3 Tidn chi cho vay, mua ciic c6ng cu nd cria dcm vi khidc 23

4.Tidn thu hdi cho vay, bdn lai cric cdng cu no ctia don vi kh6c ,,4

5 Tidn chi ddu tu g6p vdn vio don vi kh6c 25

6 Tidn thu hdi ddu tu g6p v6n vdo don vi khiic 26 336,929,1657- Tidn thu ldi cho vay, c6 tr1c vi ldi nhuan dudc chia 2'7 I,916,723 5,648,'t28

Luu chuyCn ti6n thuAn tii hoat d6ng ddu tu 30 8,916,723 J42,133,893

III Luu chuy6n tidn ti hoat aldng tii chinh

1 Tidn thu ri phdt hdnh cd phidu, nhan v6n g6p cira chi s& htru 3l

2 Ti€n chi tra v/g6p cho cdc CSH, mua lai CP cria DN dd p/hinh 32

3 Tien vay ngdn han diri han nhdn duoc 33 l,554,585,350 1,000,000,000

4 TiAn chi tre no gdc vay 34 (r3 ,7 18 ,522 ,929) (9 ,206 ,049 ,902)

5 Tidn chi tra nd thue di chinh 35

6 Cd tr1c, loi nhuan da ra cho chi s& hfiu 36

Luu chuvCn tidn thudn ti hoat ttdne tAi chinh 40 (12,163,937 ,579) (8,206,019,e02)Luu chuyin ti€n thu6n trong ki (50=20+30+40) 50 r;789,730,736 (Jr,778,459)

Tiin vi trrong duoxg tiin alau ki 60 t,315,771,460 1,347,549,979

inh huong cria thay ddi t! gid hdi dorii quy ddi ngoai t€ 61

Tiin vd tuong dudng tidn cu6i ki (70 = 50t60+61) 70 3,105,502,196 |,31s,7'.|1,460

rduo cOlo ry cd prdlr xAv L-ip oAu KHi vtEr NAM

c6ruc ry cd pHAr xAv r-ip oiu xuil,rr€n rnuxc

(Tn neiiy 0U0'7 2012 ddn ngdy 3010912012)

I Dac di6m hoat ilong cira doanh nghi6p

l - l]inh thrlc sd hfu vdn :

- Cong ty cd phdn Xly ldp ddu Khi Midn Trung ( goi tit ll " Cdng ty" duoc thlnh l6p rheo quydr dinh sd 965/QD-XLDK ng4 l6 th6ng I I nim 2009 crla H6i ddng Qurin tri Tdng Cong ty Cd phdn Xay lip Ddu khi Viel Nam, rrcn cd sd chuydn ddi Cong ry

TNHH m6t thinh vicn Xay lip Ddu khi Midn Trung thinh c6ng ty cd phdn , C6ng ty hoar d6ng theo giai chfng nhan deng ki

kinh doanh C6ng ty cd phdn sd 4300368987 do So kc hoach vd Ddu trr thinh phd Di Ndng cdp, dang kj lAn ddu ng)y 22 thdng

I I nam 2009 thay cliii ldn rhf 3 ngay 28 rhiing 0l niim 201 I

- V6'n di6u le theo gidy chrlng nhan dang kj kinh doanh li 150 t! ddng

2- Linh wc kinh doanh : XAy lip cric c6ng trinh

3- Nghinh nghc kinh doanh : XAy dung cric c6ng tdnh dan dung trong vi ngoii nghdnh ddu khi, sdn xudt ver liCu xay dung,n6 min khai th6c d.4, sen xua't gia c6ng ket c{u th6p, kinh doanh bA't ddng sin, ddu tu, thucmg mai, du lich v) dich vu k}r5ch san.

tr- Ki ke to6n, tlon vi tiin td s& dung trong k6 to6n :

I - K' kd todn ndm bit ddu tt ngiy 01/01 kdt thfc vlo nghy 3ll12 nem duong lich

2- Don vi ti€n te duoc sri dung trong kd to6n : VND

- Phuorg ph6p chuyijn ddi ddng tien kh6c : Don vi tidn te duoc sll dung li \T.ID

- Phuong phdp chuydn ddi cdc ddng tien kh6c IA can cf theo tj gi6 NHNI

III- Chudn muc vA cbe dd ke to6n 6p dung

I - Chd do kd toen lip dung : ip dung theo QD sd l5/2006/QD - B'lC ngny 2010312006 vi thong tu hudng d5n srla dtii bd sungchd do kd toiin doanh nghi€p cria BTC, LuAt kc toen vi cric chudn muc kd todn dd ban h)nh

2- Tuy€n bd v€ vi€c tuan thi Chudn muc kd toAn vi Ct6 do k6 toiin : TuAn thi cdc chudn muc kd to6n vd chd do kd to6n Vict

Nam hiQn hdnh trong viQc ldp bdo c6o tii chinh

3 - Hrnh rhfc ke todn dp dung : Chring rir ghi sii

IV Cdc chinh s6ch kito6D 5p dung

- Nguyen tic ghi nhin ciic khoin tidn vl cdc khoan luong duong tidn : Tidn mtt, TGNH, tidn dang chuydn vlL ciic khoAn ddutrr ngSn han c6 thdi han thu h6i hoac d6o han kh6ng qud 3 th6ng, c6 khi ndng chuydn ddi dC deng thinh mot lucmg ti€n xdc dinh

vi kh6ng c6 nhidu rui ro trong chuydn ddi thinh ti€n kd ti ngiy mua khoAn ddu trr d6 taj thdi didm tap bao ceo

- Nguy€n tlic vh phuong phrip chuydn dtii c6c ddng tidn khdc ra d6ng tidn sfi dung trong kd bin : Gic nghi€p vu ph6t sinhbing ngoai t€ trong nam duoc chuydn ddi sang ddng Vict Nam theo ti gi6 thuc G' tai thdi didm phdt sinh

2- Nguy€n tdc ghi nhin hing ldn kho:

- Nguycn tic ghi nhan hlng tdn kho : theo theo gi, gdc hlng t6n kho bao gdm chi mua + chi phi chd bidn + c6c chi phi khricli€n quan truc tidp khec ph6t sinh dd c6 hing tdn kho tai thdi didm hi€n tai .

- Phuong phrip tinh gi, tri hlng tdn kho cudi kj' : theo phrrong phdp binh qudn gia quydn

- Phuong phdp hach to6n hhng tdn kho : theo phudng phdp kC khai ihudng xuyen

- Phtrqng ph6p lap dr phdng giim gid hdng t6n kho :

3- NguyCn tdc ghi nhen vi khdu hao TSCD vi bdt ddng s6n diu tu

- Nguyen tic ghi nhen TSCD (hfu hinh, vd hinh, thue Gi chinh) : theo nSuyen gi6 vd gid tri hao mdn

- Phuong ph6p khdu hao TSCD (hiu hinh, vd hinh, thue tei chinh) : theo phuqng ph6p kha-u hao drrimg rhing

4- Nguyen tdc ghi nhnn vi khdu hao b6t ddng s6n ddu tu

- Nguyen tic ghi nhan ba'l d6ng sen ddu tu:

- Phuong ph6p kha'u hao be't d6ng sen dru tu

5- Nguyen tdc ghi nh:in c6c khoin ddu tu tii chinh:

- C{c khoin ddu tu vio cong ty con, c6ng ry licn kdr, v6'n g6p vdo co s& kinh doanh ddng kidm sodt

- Clic khoan ddu tu chdng kho6n ngin h4n;

- C4c khoan ddu tu ng6n han, dii han khric;

- Phuong ph6p l6p drI phdug gi6,m gid ddu tu ngin han, dli han

6- Nguyen tdc ghi nbAD vA y6'n h6a c6c khoin chi phi tti vay:

- Nguy€n tic ghi nhAn chi phi di vay :

- Ti le v6'n h6a drdc srl dung dC x6c dinh chi phi di vay duoc vein h6a trong kj,;

7- NguyCD tdc ghi nhAn vi vd'n hr6a c6c kho6n chi phi kh6c:

- Chi phi tri trudc;

- Chi phi khric;

- Phrorrg ph6p phan bd chi phi tre tudc;

- Phudng ph6p ve thdi gian phan bd loi thdthuong mai;

8 Nguy6n ldc ghi nhAn chi phi phii tri,

9- Nguy€n t,ic vi phucmg phdp ghi nben c6c kboAn du phi'ng phii tra.

l0- Nguydn ldc ghi nh4n vdn chri sA htu:

- NSuyen tac ghi nhan vdn ddu tu cia chi si hitu, theng du vdn cd phdn, vdn khdc cia chi sd hfru

- Nguyen dc ghi nhin chenh lech ddnh girl lai tiLi sin

- Nguyen tac ghi nh4n chenh lQch tli gi6

- Nguyen dc ghi nhAn loi nhufn chua phdn phdi

1l- Nguyon tdc vi phuotrg ph6p ghi nhan doanh tbu:

- Doanh thu bdn hlng

- Doanh thu cung cdp dich w

- Doanh thu ho4t ddig tdi chinh

- Doanh rhu hqp ddng xay dqng

12- NguyCo tdc ve phudng ph6p ghi nhSn chi phi Gi chinh

13- Nguydn tic vA phucmg phdp ghi nhar chi phi thudthu nhep doanh ngbiop hiCD henh, chi phi thue lhu nhep doanh

rghiCp hoan lai

14- Cic nghicp vu du phdng rrii ro hdi dolii

15- Cic nguy€n ldc vi phudng phip kdtoin khic

cu6i tyftoloc/r2) D6u klt0r/07/r2i

llQ n)r r"<

) 1t:1 11^

^^'LiLw ]

'1| '\zU I

Lgls!1111:

240,715,685

3,105,502,376 r,315,771,460

yal€ -!4jIC !11 !!!o"&

- Nguydn liQu, v4t ligu

t66 ,07 9 ,563 ,65 1 1 56,23 5 ,209 ,4 5 |

3,7 61 ,669 ,623 3,8'7 2,488 ,7 3 6

- Hins h6a ba't ddne sin

cQng t7 6,635,264,s90 167 ,27 2,852,917

* Gi6 tri ghi s6 cia hing rdn kho ding dd thd cha'p, cdm cd <t6m

bdo c6c khoiin no phai td:

+ Gi6 tri holn nhAp drr phdng giim giri hdng tdn kho trong nam:

* Cdc trudng hdp hoic su kicn d6n ddn phii trich thcm hoac hoen nhap

drr phdng giim gid HTK

05- Thue vi c6c khgin phii thu NhA nudc Cu0i ki(30/09/12) Diu k!(01/07/r2)

- Thue gid tri gia rdng nop rhla

- Thug tieu thu ddc bier

- Thud xudt khdu