Báo cáo tài chính hợp nhất quý 3 năm 2010 - Công ty Cổ phần Khoáng sản và Vật liệu xây dựng Lâm Đồng

Báo cáo tài chính hợp nhất quý 3 năm 2010 - Công ty Cổ phần Khoáng sản và Vật liệu xây dựng Lâm Đồng tài liệu, giáo án,...

• 0'-'<, 1> CO i'.L\," h.ljOAM.; l>AJ"VII \ ", Ut:U XA l' 1.0I,I;"G lAM 1.I0.~G

JiB Plri<nhtg n;;" V"""'g -n rnC 1/_ 11J<l~"pitaD<l LF. rill 1.1im oImc

(Til; ngily 30 IIo';ngSIn6m 20/0)

MA Thllyit

T,i n~i.yJl)10912010

T,i ngay0110112010

II car !<hoin diu tll til rhfnh ogin lI,n

L Diu tu ngin han

2 D\r phOng giam gia <tiutll ngin han(0)

Ill Car khoan phii thll n~in h,o

L Phii thu kluich hang

2 Tril tru<Jccho nguiri blin

J.P1iilithu nQi~ ngin ~

4 PlW thu theo tien dOHho;lChho;>pdbng xay dllll8

5 cae khoan phai thu!<hac

(\ D\rphOng phJii thu ngbn han kh6 dOi (0)

IV.H:ingI6nkho

I H~ngtan kho

2 D\r phOng giam gii hang t6n kho (0)

V Tai sin nKlin h,n !<hic

I OJi phI tIl tru&<;ngin ~

2 Thill! GTGT duvc kh,iu lrIi'

J.Thuoi'oi e1e khoan kh;ic phJii thll Nhil nu6c

4 Tili san.ngin ~ !<hoi<:

~"., •••• <VV",.A.'",j",,,,,, ".', •• ,,~•• ••.L"AI '''t'''(. o \,"I.IV.'l.

178 PIli<lJij"g 110;;•• V"""K _ PIJlrihrg 11_ Thanh pitAw l.4tI Till" La- Dim!:

Giua nien do - Quy III nam 2010

(Til; nK';' 30 tlrtinK \I n4m 101fJ)

M~ Thuyil

Tl'i ngi~'3010912010

Tl'inVlY0110112010

1- CRe khoan phi; thu dii h,n

'"

I, Ni lhu dai haneua khich hang 211

2 V8n kinh doanh 0 don vi U\K lh'* 212

4, Phli lhu dai han kh.k

5 Do phOng pMi lhu dai h", kh6 doi (*) 219

I Ili san cl; dinh hfru hlnll m vn. 97.934,598,761 89.066,190,325

• G~ (Ii hao mon 109kb (*) m n-S,3n488.217) (64,866,809,458)

2, Ili sanet.dinh lhU<!Ili chlnh

Gill Iii hao mOn 1u5'H (*) 229 (2,632,784,519) (2.394,0]5,333)

4 Chi ph! dy dlffii 00 ban dO dang 230 V.11 537,373J07 6,597,220,212 ,

- Gii tri haomiJnlu9 H (*)

'"

IV C'c khoan diu Ill'tili ehinh dai h,n 250 1.010,441,768 1J4O,441,088

2, Diu til v;lo cOttgt~'1iC-nla, lien OOoinh m lmO.442)611 1,140,441,088

3 Diu tu d4i hllll kh.ic

'" V.13

4 Du pll/)ng giam gill c1ImIII l.ii ehinh dai hl\fl(*) ,SO

VI Tili san dai h,n khic

I Chi ph! tIil truO<:dli han HI V.14 4.124,161,1% S,299,543.8SO

2 Ili san lh.J thu nhap!>nan J~i 272 V.ll 71.792,402 47,069.813

3 Ui san dai han kh.k

T01\'G CQJ'lriGT AI SA~ (270 - 100 +200)

2

LU"'(. n co p,tA., Iili.UA,'~l>.••" V A I", I Ut'U x,i,~'Ill/l'oG LAM DO,,"G

1711Phil /)J~g TltiJ~ V••.•••• g Phonmg8 _U<ldpM 1M l4' r",h lllrt Dlmg

BANG CAN 001 KE ToAN IIQP NHAT

(T(li ~gay JOrhallK 9 ~dm }OJO)

,a minh 3010912010 0110112010NGUON \'6~

\ Vay vlo lI(tngAo ~ JI1 V.l5 16,447,632,120 16,811.929,630

3, NguOi mua Iratib! tru<J<: JIJ 2,343,673.411 2,924,508,789

4, Th~ vi cae khoan phai n(ip Nbi nuUc

5 Phai triongu(ti I"" ~g 31S 1,701,298,923 7,919,053.271

8, Phai Ir' th , lib dQIIh()fCh h<;rpd&>lluy do,mg JI'

9 c~c khoan phai Ira, phai nOp ngAohan kh , 319 V.18 2,503,990,183 1,783.139.972

10 0., phOng phai lringAn han 320

II, Qu}' khcn thtn'mg, phUe lqi J2J 1,340.051,864 1,383,034.082

\ Phai Ir' dloihan ngu(ti ban 12I

2 PhiliIr' &i han n(ii bQ J22 V,19

4, VayvalI(t &i han 3" V20 24,640,026960 23,853,417,945

5 ThUl!thu nhap 1IOOnI~iphai Ira

'" '"

6 ~ phOng tr<;ldp mit viCelim 326 69.006,027 93.458,311

B~"'GUON VON CliO saHifu (400" 410 + 430) 400 123,182,780,148 I Z1,oll,719,614

-I V6n rhii ,6"hihl '10 V22 123,182,780,148 121,Oll,719,614

L vtm <tiu urcUa chu so-hii'u 'II 85.000,000.000 85.000,000.000

4 cbphib, qu5' (*)

5, CMnh I~h d.inh gia l~i tloiJan <IS

6, Cht!nh I~h tYgia h6i do.ii

10 Lqi nhu8.n ~ thut chua phin I'M; ." 10.035,940.571 7,432.729,978

II r\'gu6n kinh phi vi !luy khic ".

3, Ngu6n kinh phi.n hlnh thimb TSCD "J

T()~G CQ~G NGUON V6N(510 - 300+400+500) SID 197,744,143,659 197,')75,148,775

3

C6NG T\' ell PH.4 SKHOANG sA!\! vA V~T Ll~U xAv nl,fNG LAM OllNG

111JPhil/Jim/( 1'/01;" V"""C, PltWot/( , - 1'1olmk phI IJij '-¥t - Till' Um Dlm g

Or.m Vi IJnh.' YND

Chi lieu

I Hi san thu~ngoai

3 Hang il6a nit! ban M, nhSn Icy gll'i, IcY CU(I(:

4 NC' khi> dOidi ~irIy

5 Ng~ Wcae ~ (USO)

6 Do,rto3n chi SI,Inghiep, dl,l an

Thuy~tminh

" ,I (l I'IU' ,.I 101'(; ;A, '''' ';'1 I.f~,), " " ,", -'."lA),\<_

I' B110"M ,nihI 1'''''''6,PIoWoo",I••••• ~ N ~, 1iI<.u.,~

GiW nibo ~ Quj /Jl n.l"" 20J(}

Du>o vi tiM VND

Ul~ k Iii'4.u •••.m : ••••• i qu! •••• y

N•••••••.~ NAmtnNe Nirn •••.y 1"•••• InNe

1 Doanh thu h,ml: ron vacung iJ.

" VI.19 djch v~ 41,1J5,J8J,853 37,915,SoU,On 128,05&,860,554 104,373,988,16.l

2 Ole kbuin 8"im trir doanh Ihu

J Doonh Ihn IhJ.n "thin hanl: v~

" V121 41,73!i,3!lMSJ 37,915,8-13,027 128,057 ,1l35,182 104,373,988,763CUDgclpdjch,~

4 ru I6n hlIng ban

" Thu nlip khac

" 98,726,540 SO,242,031 1,282,9'i2,2.S2 3lJ,075,OII

12 Oi phI kMc

Il lei nhua" khac ~ 1,394,206 (4)6,597,802) 1,\76,00Il,381 (189,959,795)

14 Phin If! nh~ h* 1&lronll <6n1lty

Iifn dna_h, lien ~t

IS T6nlllqi nhnin Jd 10'u tnlW<

16 Oli ph( Th-,i thu nh~p doanh

nghi~ boa" Inl

18 Lqt nh~n sau th, thu n~p doanh

6,3116,6%,388 nllhifr ro VI,lB 3,313,831,442 3,169,416,918 11,178,3O'J,MJ

(7(1 •• 60-61-62)

18./ L;1i ichcli~c6d6~glhi;'~.d 387,017,794 6-41,4IJ7,29-4 1,041,600,759 1,-407,456,569

1IJ.2Lq;1IINI<ln,1mthuJ ,li" cd46ng oj" 2,926,8]],648 2,527,929,624 10,136, 1l.lIl,924 -4,979,239,8/9

• coogJ) '""

?

c6!'.'G TY co PHAN KHOA~G SANVA V~T L1(:u xAY DIJNGLAM 1>6:-.'(.

/7 B Phil mlng Thi;n Y<nfflg, Plruimg 8,Ihimh plrA Dii41, ,;"h Lim mI"g

BAll CAll LIJU CIIUYEN TIEN T~ IIlJP NIIAT

(Thw plrli'ffng phap gUl" lilp) Giii'a"i;" d{j Quj 1/1 "am 2010

Cbi li~u

'" Tbuy:1 Lily k: lir tI~u dmd:n ~uAi q uy nll.y

III, I,lfU ch uy~o ti~n lir h~1 tI{io~ tll.1chfnh

I Ti~o thu n:r phal Hob c(, phi~u, nhjn ~6n glSpcm ehli."" hilu 31 157,027,500 51.660,995,292

2, Ti~n chi U:av6n g6p cho cae cM "" hilu, mua I,i c(, philu 32

cila doanh nghi~p da pMl h3nh

3.Th!o ny ngin 1$1, dai h~ nhjn do.rqc 33 2'1,732,734,163 37,421,300,250

6, C(, hie, lQi Mu.n &tIl; eho eM "" hilu 36 (7,204,488,325) ( 1,614,172.00:1)

Lwu cluJ)'I"lil"'lIu,J,, tiT 110(11 d{lng tiJi clrfJtlr •• (6,685,149,320) 28,939,170,807

LlfU cbuyfn li~n Ihnin lrong ky (SO - 20+30+40) SO (5,336,384,950) (2,197,530,230)Tlfn d lltO'IIg dltO'llg lifo tlin ky

'" 26,038,744,251 20,1)61,870,307Anb hltl'mg cila lhay d6i tY gili h6i dnai quy d6i ngoti t~

I ellsG/7 B nilTV ell PHA~ KIIOANG SAN VA v.; T L1l:u xA YfJ&ng 11oib V•••••.•• g Phln'mg 6,/lrilnJl plrJ l».L,I, tin" Ltlmul,fN(;lAMfM"g oor;c

THUYET MINH RAO CAO TAl CIDNlI "Ql' NHAT

Giii"anib! d(i Q'9' II/flam 10111

I D';'C DIEM 1(0,,"T 'K)r"I'G CUA DOASI( NGllltp

1 Iirlh Ihm: sO'111m vAn

COOgty cA ph!" V.l L~u X~y D\ffi8 Urn lMng dU<;ll:thlnh l~p lir vie.:cA phin h6a Doanh nghi~p Nhli nllm;(COOgIy V,I li~1IXiy d\rt'tg Urn Wng) thw Quyb d(nh sf:,3S12003!QD-UB nglly 17IMIIg 03 nlim 2003 ella

Dy ban Nhlin dan tioh Urn 0008

COng tyhOll! dQng then GiAy ding kj kinb dooM sf:,059249 nglly 28lbtng 05 nlim 2003 do S6'd I><¥chviiDiu "I tioh Urn Wng d.p ,'1 Giiy ph"" dlingky boh doanh thay 43i IAnlhu 06 ngil}'04 thang 06DAm 2009.Ngir 13/0412007 Cong ty d:l&!,i~n lMnh Khoang san Vii V.l Li~ll Xiy D\lfIg Urn D6ng

COngty chlnh mire n~m y!t c6 phi~u~iTrung tlm gian djch chimg !moan TP.HCM d>eooiiy ph"" sf:,

820IQDnTODllCM-NY ugly 14/1212006ella Trung tlm giao djeh ehLing khoin TP.HCM v~ vi~ eh~p

!h$ nl~m y~l v, ngay giao djeh dAu litn, vo; ~ chUng khoan la LBM Nglly gian djeh dAu litn lTtn!hjlmung chUngkhoan vao ngayWII2/2006,

V& di~u 1~iJ.a Coog ty !heo Ol!p ph~ dAng kY kinh dwnh !hay d6i IAn !hil 06 ngay 04106/2009 la

,

85,OOO,OO(}.OOOdong

Vbn Ihl,rCg6p eua de c6 dong duq<:xk dinh IO-ingay 31/03!20W Ii 8S.000,OOO.OOO d6ng

Till Wehinh eUaCong ly IO-is6 I7B Phil DAngThien VU(l'I1g,phuimg 8, lbinll pb6 D.i 4t tinb Lim OOnS

• TAng.1, conl: t,- con' 1 ""nJ: ty

.sAluvng de eong ly cOnbo;rpnbk I cOngly

-sa hrqng cae cOngly con koong du(1ChQpnhk (}cOngly

• Dub •••cll de conll;ty con duvc: 1I'lPnhit,

-Cooglyc6 phln Hitp Thanh+Dj.acbi: Thon Hitp Thanh, dTam B6, huytn Di Linh, tinh Urn DAng+)TIt lqi ich CUllc6ng ty rn~: 58,48 %

• Danll saeh cae rong Iy lii'n do"nh, lien k~t duvc: pllan 'nh trong h'o do h'lP nhAt tlln> phllU'Dll;phDp

vAn eh,; •••.hii'll'

-emg ly C6 phln Hitp Phil+ Dia chi: 191 To NgQCVan, IHuh pbl DA,",t.tinb Urn Wng

4.IJ,e d;~m hoat d~ng cu" dnanb ngbi~p trong DAmIlII ehlnh e6 inb butmg d~n Bao dn 1Mdtfnh

,

c6~'G TV COpHAN KHoAI'iG SANVA V~T utu XAVDl/NGL;''tlI)(')~G

178 PhI mf"t Tlrll" V••••.•• g PIrU'<l'''t1.11ra,,1r plr4 Dil '-9', 1I,,1r LI", Il&"t

(;jiI'Q "iii iI{i. Quy 111nd", 20/(1

II KY KE TOAN, DOS VI TlF.:'" Tl: str DUNG TRO:'iG KE TOAN

I Kyk~ l<>ancUanp dOOnbil diu lit ngay 01101 \Q IJt lhuc vao ngay 31/12 hang n~m,

2 Don vi lifn t~sli d~ng lrong ghi chep k~ loan l8.Nng Vitt Nam (VND)

1II CHVAN~VcvA Cllt rl() KF TO.\N AI' Dt,ING:

1 Ch~ do}k~ lo.ion"P d\In~:

np doan ap d~ng ch~ d" K~ loan Doonh ngh~p ban h)nh ktm lhro QuY~1 djnh lSI20061QD-B1C ngay

20/0312006 va Thong nr 24412009nJ.BTC ngay 31/1212009 cua B" Hi Chfnh

2 Tuyin bA"8vifC luio Iboi cbuio m~ ld Iml.od Ch~ d9k~ lOao

Hp doim dO.ap d~ng cAe Chuin lTI\ICk~ rotn Vi~ Nam va cAe van ban hll6"ngdfu, ChuAn rnVCdo Nh!l mroc

ban Mnh, C:I.eBao cao tili chinh d\tqc l~p v)lrl nh nay tbeo dung moi quy dinh cua limg chuin lTI\IC,mong hI

hllO'mg.tin Chuin m\IC va Ch~ do k~ loan hi~n banh dang ap d~ng

J Iinh thO« k~ loan lip d\log

np doiln ~ d\lng hlnh thm: k~ loan lJ!o may vi tilth tlleo hlob mm:,J, Nh~tkychung

IV cAe CnlNII SACH Kt TOAN AI' Dt,ING

1 Nguym llic ghi oh~o de khoao lifo vi cae Imoao lonmg dlfO'llg li~o

C:I.enghi~p V\l kinh l~ pMI sinh bing ngOlii I~ duQ!; 'luy d6i ra dtmg Vi~t Nam lhro tY gii giao dich th\IC ~

(h$ tY gia hlnh quln lito ngb hlIng) ~i mlJi difm pMt sinh nghi~p v~ Tai mai di~m cubi nAm cae khoon

rnllC li~n ~ co gbe ngO\li ~ du\IC quy dbi thea tYgii hlnh quln litn ngln Mng do Ngan hang Nhil nll6<: V~l

Narn cOng b6 vio ng;l.yIlllhuc nien <IQkf lOlIn

Chenh ijch tY gii thllO If phil sinh trong I;)' va cbtnh I~h tY gil do danh glalai s6 du cac kbo3n rn~c l~n l~

tai thlli ditm cubi nAm duqc k~ chuy6l vlo doonh thu h$ chi phI iii chinb Irot!g nam tii chlnh

C:I.eU>o8n dAulu ngin han khong qua 3 thang co kha nAng chuyfn dbl d~ dang thanh lifo va kh6ng co nhi~u

nii ro trong chuyfn dbi rhanh li~n k~ Iii ngJIy rrw khoan diu Ilf d6 ~i thm difm 1>;\0can

2 Ngu)'en ti~IIhi ah~n hilng tlin kho

Hang tAn kho dltQC Ilnh meo gia g&:, Trulmg hqp gi! Itj moAn 00 lhf mllC hi~n duqc th:lp h<01gii g6c thl

phi; llnh tbeo gii Itj thuin co ~ thllC hi~n du\IC Gia g6c Mng tAn kho ban gAm chi phi rnua clti phi clJ

bifn va cae chi pIIlli!o quan tI'\fCti~ kh;\c phil sinh d~ cO du\IC hang tAn kilo {, dia d;frn vi trang rMi hi~n

tai

Gia lri hlmg Ibn kho dm;Jcx;\c djnh thea phlfUllg phap blnh qultn gia quytn

H!lng ibn kIlOdove h~h loan theo phll<01gphap kl1khai IhuOng xuytn

DII phOng giam gij hang Ibn 1dlo duqc l~p Vlo thlJi difm cull; nAm la,J, chenh l.:ch gifra gia gbe cUa.hang Ibn

kho 11mIKmgia tri thuAn cO thf th\IC hi~n duqc cua chung

•

.,

I

CO~G 1Y CO pHAN KHOAr-oGSAN vA V"TLI~UXAY Dl/NG LAM PONG

17 R Phil nJ~/{ nih V"",,/{ PIIIM ••/{8,lhimh ph'; [)ij14/, ti•• hUm oJ ••,

THUYET MINH BAO CAO TAl CIIINHH<;JI' NHAT

Giii"aIfii ••lip - Quy III ••am 2010

3, Ngu,'" IAe ghl nhin.i khAu huo til! s:;n ~ iljnh (TSCD) d b~, d<)ng sAn diu h•

Hi san ci, dinh hlhl hlnh, Uilsan ci, djnh v~ hlnh illl<;t<::ghi nh•• thw gill g6c Trong "lull trinh W dung, Uil s!m

c6 iljnh him hlnh, t3 san c6 djnh v6 hlnh dlll,JCghi n~n the<>ngll}io gill, hao m'm lu)' ki a gill lrj ron I~i

KhAu hao dll"'" !rich theo phorong phlip dlJimg thAng ThlJi gian khiu hao illI<;t<::••.&Clinh nh••.sau:

04-12nAm04.25 nAm

08-12nim

03 - 06 nAm04.12nAm

- Nhl cira, V,I ki~n truc

- May rnX !bitt hj

• Phmmg I*n Vfn tii lnlyin dIn

- Thiil bi, dl,lng cu qulin Iy

- Hi san ci, dinh khac

4 J'riguym lIle ghlnhin de khAu hao h,i1 ilqng in du tJr

S.Nguym ,,ic I:hi nhin dc khoAn dAu hr Iii chinh,

Khoan diu III v~o c&lg ty con, c&!g ty litn ~b dll\JC ki lOOntheo phorong pIIap gi! g6c Lqi nhulin !buAn

dllqc chia til c6ng ty con, cOng ly l~n kit phit sinh sau ngAy dAu til dll<;t<::ghi nhlin vito Bao clio Kil qua hOilt

d,;.ng kinh iloonh, Ck: khoan dlll;JCchia khae (ngo1i l<;linhu.n !builn) duqc col hi philn !bu h6i cae khoan diu

ht \'3.dll<;t<::ghi nh,"" I~ khoin glam tIU gia g6c dAu nt,

Cac khoan <tiu lirehiJng khoan tili lhm di~ bao cao, niu:

_ C6 thm h~n thu hAlh*dan h~n khOng <Jui 3 lhAng ki Iir tlgay mUI chiJng ~hoan 016dUQ'Ccol lA "(liang

dorong ll~n";

C6 tbc'rih~ thu hAi v6n dlIOi I nAm ho~e lroOg I chu ky klnh doanh <1rve phin 1"",1I~ l3.isilOngin h~n;

_ C6 tho; h{Ulthu h6i v6n t~n I nAm hc4c han I chu ky klnh doanh dU\X phan lo~i I~ tai san d}i~;

Dv phOng giam gi! diu !II dllqC ~p vito thlJi diim cubi nAm last: c~nh I~h gilla gi.i g6c cita cae khoin diu

III duqc hach loan Iltn sb k~ loin Iem.hem gia tri (hi tnKmg cua chUng I~i thlJi dlim I,p dll phbng

6 Nguym lIlc I:hi nhin d vAn MM chi phi 011vay

Chi ph! di vay dllQ'Cghl nhlin vllo chi phi sanwit, kinh doanh Irong ky ph'l sinh, lfir chi phi di vay litn quan

1l1lC(iip din v~ oIh IU dy d\lllg hoJc san xuill Uilsin dli-dang dlrqC tlnh vito aill Irj clia u,i sin d6 khi c6 oIir

de di~u kitn quy djnh lrong Chuan m\1CK! loan Vitt Nam J,16 "Chi phI di vay"

7 NllU)'m lie ghl nhin vll vAn hOa dc khoaD chi phi khic

Cile chi phi Ira ITuVc Ii!n <Juandin chi phI san xuAt klnh doonh nAm lai chlnh hitn tili duqc ghi nhlin Iii chi

phi Ira \nriJc ngAn h\ln ' dllQ'Ctlnh vao chi phi San xuat kinh doanh lrong nAm Illi chlnh

C;ic chi phI sau day da pMI sinh Irong nAm u,1 chlnh nhung dll<;t<::h~ch loon vao chi ph! Ira InWc illil h~n ofi

phin b6 dAn -lIo klt qui hO~11dOng klnh doanh trong nhi~u nllm:

COng e~ dung c~ dua vllo.w dl,lng dlrqC philn bb ,'110chi phi trolIg It), thoo phorong phip dltl'mg t.ltAng

vO-lIhm gian phan ~ khOng <Jua.2 nim

ClIc chi phi!bu! npl khae ph6n bA then thlJl h~ ctia h'lP d6ng,

Cae chi phi d~n bU hoa m.u pruin bAthea lbIri gian h"",1d,;.ng cira pllin d~n bUnhllng kltOOgqua 3 nllm

,

,

•

c6:-;{; 11' CO pHAN KIIOANC SANVA V"-T utu KAY Dl/NG lAM DONG

/7 BPIr••!>Jng Dill " ••.••.•• g, PhWng 8 driid phJ lJiIl4l. tin LIm Mnl:

Giita "it"4ii Quy III "lJm 2010

8 Sguy", tic ghl nhi" chi phi pbaf lri

Chi phi phli Ira duvc gbi nh~n d\flllIh cae roc IInh hqp 19v~sJ, li~n pMi iii cho cae hang hOa djch V~dAsli d~ng troIlg kyo

9 :'<iguy••• t,ic vi pbonmR phap gbl nbi" cac khoi •• d" phong phlii tra

10 Nlluy", tic gbi nbin ,An cbu •••.bii'u

Vt,n diu IU cua cM ••••hitn duvc ghi nh~!hea sJ, vtm!h1,rCg6p cua chu $6' hitn

ct,lire phii Ira cbo cae cb dong dllQ'l:ghi nMn Jllk hoon pMi IIi lrong Bang Oin dt,i k! loan CUllcOngl)' saukhi colhOOg Mo chia cA lire cUllHOi dling quan IIj c6ng ly

Lqi nhuin sau !hu! ch" pMn ph6i la sJ, 1(Ii nh~ lir eic boft d(ing Cu doanh nghi~p sau khi IN (.) eaekhoiln di~u chinh do ip d~ng hAi M!hay dbi cbfnh saeh k! toon vMi ~u chinh bdi It, sai rot trimg y!u cua de

II Ngu}'m t,i vi phll'Ollg phap gh; nbin doanh thn

Doanh rhu />1M IWng

-Doanh thn duo;o;:dc dinh tlrong dt,i chic chk;

-Cong I)' <.fathu d"'!C h* 'It IIln drn;te l(li feh kinh It til gian djch ban hang;

•Xac djnh dl1Q'l:chi phi lib! quan d~n gian djch ban hAng

Doanh Ihu cung cJpd;clr VI'

Doanh!hn cung cApdjeh VI' duQ'I:ghi nhf,n khi k!t qui cua giao djch d6 du<;JCilk djnh m(it each dang tin ciy.Tru6'ng hqp vi~ cung cAp djeh v\llitn quan d~ nhi~u kY thl doanh thu duqc ghi nhin trong ky then k~{quiph.in cOng vi~ d~ holln th.lI.nhvllo ngay IW Bing Cin dAi k~ Io6.nCUllkY d6 KI!t qUIIcua gillO djch cung cApdich VIIdllVCde dinh khi thoi m~n ck d~n ki~n san:

-Doanb tbn "U'Q(:xic "jnh lUung &li chic chin;

.c6 kM nlng th~ duo;o;:Jqi kh kinh t~ Iii:gian dich cung cAp dich VI' d6;

.X;k djoh duvc phln c6ng vi.c <.faIlolIn !hAuh v~o ngiy l;\p Bang Clin dAi k~ toan;

-Xae dinh dU<;JCchi phi philt ~inh cho giao djcb VI chi ph d~ holIn !hAnb gillOdjeh cung cAp djeh "~ d6,Phin cOng vi" cung cAp djeh VIId~ IIolIn !hanh dl1Q'l:xae djnh then phuong philp danh gii cOng vi" hollnthanh

Doonh Ihu./roi;Itdqng III chlnh

Doanh thn ph~l sinh til li~n lai, li~n bin quyfn cA tirc, J,;rinh~ dUVCchia d cae kboiln doanh thu h~l dQng{ai chinh khae dl1Q'l:gIIi nh~n khi lhOO.~n dbng 1h6'ibai di~u kitn sau:

-eo klli nlng thu dl1Q'l:liJi ;ch kinh It til: gian djch d6;

-Doanh thn dU<;JCxae djnh IUmtg dbi chic chin

u