Ban T6ng Cidm d6c C6ng ty khdng dinh ring, l\hong cd slr kign trang yeu nao \a ru sau ngdy ip BAo cdo tai chinh doi hdiduqc dl6u chinh hay c6ng bo rren BAo cao ra chinh cua Cong ry cho n
Trang 1il tu
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DA DUqC KIEVI TOAN
cna c6NG TY C6 PHAN TIJ VAN DU AN QUOC TE KPF
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Trang 2Cune n Cd nhin Tu !in Du in Qu6c td I'PF
-i,li'i,l; tl,lr i ,i.r "r" tbrJu;nc Iruon"- cLim D'ns D r' Hi )ii
860 cto ctir Ban T6ng Ci?irn ddc
860 cno Ki6m torn doc liP
Bno c6o Tni chinh dn dtrqc k'em torn
Bang can d6i l(e toanB"o o '.Lq a olL.o -hi o r
Bao cro l"u chir)arr !i'n tq
Bdn thlrY6t mlnh Bio cio rdi chirrh
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Trang 3c6ns ty C6 nhin Tu vin D{ in Qu6c td l(PF
oi"ir'i rnig:,,;+t"go lb2d;ngrrudnschinh DijneDa HriNOi
cdo tdi chinh cira C6ng ty cho n6rn tai chinh k6t thsc ngdy 3l/12/2A14
C6ng ty Cii phan Tu viin Dg dn Quiic rii KPF (sau day gai tAt ld'C6ng ly ) ld Cong ty cd Phdn di oc
thanh lap iheo Gi6y chirng nhan dang ki kinh doanh s6 0101025669 cdp lin ddu ngav 04 thang 6 nam
2009vdthayd(Silintht2ngdy0Slheng0lnam20l2ciraSdK6hoach'nDauluThanhphijHaN'i
Ngar.r ng ri *inh doanl ci.a Cdng l) Lneo Cr;) cl)nng nlral Dang ki ! nh doanh gdm:
- Khai th6c da, crt s6i, d6l set;
- Tr.r vdn miy vi tinh va quan tri he thdng mav vi rinh;
- Hoal dong dich vlr c6ng nghe thone tin vd dich vu khac lcn quan d6n may vi tinhi
' Thdm !m ban vc thi€t kii kt th at, bdn vc thitit k6 lhj ci,ng cac c6ng trinhi
- Gi6m sat thi c6ng xay dlmg va hoan thien cac c6ng t:inh dan dung vd cong nghiep; giao th'ng'
ha dng ki thuAt;
- Thii:t k6 c6c c6ng trinh xay dung bao gaim: thiiit l'.ii ki;n trarc c6c c6ng lrinh: thi6t ki liL cdl cAc
c6ng trinh dan dung va c6ng nghiep: thi6l kii c'lng trinh thary lqi; rhiiit k6 cong trinh duong b6:
thii:t k6 cdng trinh cip thoat nudc; thi6t k6 c6',g trlnh dien, dudng day vd lrqrn bi6n ap 35K\ :
- Dich vu van tai hinh khdch du lich bing 6 ri;
- Kinh doanh mey moc thi6l bi vat tLr i.l lie! vd cdc sdn phdm lnng tri noi ngoai Ihit c rg
lI1nt'l;
- San xu6l val lieu xay dung (g4ch tur- el cr1, dii s6i);
- Thi c6ng xay dlrng cdc c6ng tfinh Jan dling, c6ng nghiep' giao th6ng, thiry lgi, c6ng trinh ha
dng ki thual khu dd thi va i(h'Lt"ng nghiep;
- Qudn li dU 6n dALL tlr xAy dirr, r6c c6ng tfinh:
- LAp h6 so moi thit l 6 so dU thau cac cong lrlnh;
- Tham tra dtr en dau til 16ng d!I toan vd dlt iorin chi tj6! c6c cdng lrinh;
- Tu vdn l@p du an diu !!r cAc c6ng irinh (Kh6ng bao g6m tu van Ph6p luat, lai chinh thue' ki'n
loan, k6 !o6n, ching khoan)
Tr.ochnl, cu-Cdng,) r.r.1ang1.'d18 ]gi, 0:drrb-glruo gchinn Otr'i D6ngDa Tra l 'o
Ha N0i
v6n diau le cna c6ng ty la: 10.000.000 000 ddng (B.r
'nuoi ti ddng viet Nan)'
V6n phrlp dinh cna C6ng ly ld: 10.000.000.000 d6ng (Br muoi ti d6ng ViCt Nam)'
Trang 4C6ng ty Cd ptrin Tu vin D! in QuiSc tij KPF
Dla chi: Ting J, s6 a8 ngo 102 iludng Truong chinh, D6ne Di, Hn NOi
Lqj nhuan sau thu€ cho n6m tai chinh ket thrlc ngey 3 | /12/2011 ldt 1.618.087.903 VND (Lqi nh,ran sau
lhue cho nam iAi chlnh ket thuc ngay 3ll1212013i ll I-030.307 VND).
LAi nhuan chua phan ph6i laj ngay 3l th6ng I2 nam 20l4ldi 1.812.243.189 VND (Lqi nhuan chua
phan ph6i iai ngdy I I thAng l2 narn 2013 ld: 194.i55.289 Vl\lD).
Ban T6ng Cidm d6c C6ng ty khdng dinh ring, l\hong cd slr kign trang yeu nao \a) ru sau ngdy ip BAo
cdo tai chinh doi hdiduqc dl6u chinh hay c6ng bo rren BAo cao ra chinh cua Cong ry cho naln ri chinh
ki:l thnc ngdy I l/1212014
.-HOI
Cdc thanh vien cna H6i d6ng
c6o nay bao g6rn:
fl9r o ong qurn rr!
ong Doan M;nh Tulin
Ban Kii:m so6t
O.Jrr r Bi- To g Ci,,n ddc didJ LAnlr .ua ConB D ddn -gi') t bao
ung \guyen Flong vLran tftr{JnP Dan
Ba Hoang Thi Tuy€t Mai U), vien
N
Ong NgLry6n Th€ Anh
Tiing Giarn diic
Phd T6ng Ci6rn d6c MiAnnhiemngey l5i l0/2014PhoTongGidm d6c- Mian nhiem ngay l5/1012011
Ph6 T619 Ci6rn d6c - 86 nhiem ngay l5/102014
Kd todr tn'dng
KI6M ToAN VTEN
860 cao tai chinh cho ndm tAi chinh kiit rriic ngay 3ll12l2014 cua Cdng ty Cd phdn Tu vin Du an
cho crc t6 clrirc phat hdnh, t6 chirc niem yet vi 16 chirc kinh doanh chling khodn theo quy dinh cnr, Bg
coNc 86 TR{CH N HrEM cuA BAN roNG crAM Doc Dor vor BAo cAo.TAr cHiN
Ban'l6ng Cidnr d6c C6ng ty chiu trach nhjeor \; viec ap bao cao rri chinh phan anh tfung thlrc hqp li
tinh hinh tai chinh, k6t quA hoal d6ng kinh doanh va rinh hinh lu! chuyan rian te cua C6ng ty cho ram
Trang 5C6ng ty Cd phin Tu vin Du nr Qu6c t0 l(PF
o1a ir'i ring r, sii ,rr
'go 102 .tudng Truong chinlr Diing Di Hi Noi
tai chinh k6t thfrc ngdy 3l/ l212014 Trong qud lrlnh iap bro cdo tai chinlr Ban T6ng Gidm d6c C'lng 1v
khing dinh nhong ven dc sal, daY:
Lqa chon c6c chinh sdclr kd toen thich hap vd dp d!rng cac chinh sdch nav mOt cdch nh6l
'rurn'Dua ra cdc ddnh gi6 va dlL dodn hqp li va lhan trcng;
Lip \" tflnl- bi) dc b-o cao lai linl .Idr' (o \o 'rdn rlrtr .d chl;n -1-c ki loan c F do ke
lo;n \) c:ic qL) di-lr co ien oLan rie'r hinl,:
Lap cdc bao cao lai chinh dlra lren co so hoat dang kinh doanh li€n tuc Cong I) nep tr J hoat
dAng
"A rh.rc I 'en (a hodc s,n xudr kinl, doarl) ctr.i r'nlr trong nrr rli ch nh r';o rheo:
Ctc s6 k6 to6n duqc lu! gi! dc phan anh tinh hinh tai chinh cira C6ng tv voi muc.16 trung
!h!rc, h9p li tai bdl cir thdi diern nao vi ddm bdo tdng bdo cdo tei chirrh tuar dlir cdc q!' dinh
C6ng ty vd thuc hiCn cac bien phAp drich hqp d€ ngin chin, phat hien cdc hdnh vj gian lan va
cac vi ph?m khici
Ke Ir ntiiy a-
'h r ki l,o, oo rc odn g") l.p B;o ro a clr r' c nP roi "l ;nr di rn.
kh6ng phat sinh bdl ki mot slr kien nao c6 th€ dnh huong ddng ke d€n cdc thdng tin da duoc
Irinh bay trong Bdo cao tdi chinh va dnh hud]lg 1oi hoat dong cara C6ng ty cho natnr tai lrinh
ti6p theo
Ban Tdng Giirn diic C6ng !y caln kdt ring Bdo clio Di chinh da phinlirrh trung thuc vd hqp li tlilr hirh
chuy€n tidn tC cho nam tdi chinh k6t !h[rc ngiy 3l/1212014, phn hAp vdi chuan muc' chC d6 ki loan
Viel Nam va tuan thir cac quy dinh hien hanh co lien qual]
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cHUYEN NGANH K|CM roAN vA TU vin rAr cnirus
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t4 B.jo cao hi ch{nh cho nant tai chinh kir rhuc nsAy J t/ I2/201a
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Ban Tiing Ci6m diic C6ng ty Cii ptin Tu vin Du.in eu6c t6 KpF
Chtng t6i da thr,rc hien c6ng tic kiAm roan brio cao iai chinh cia C6ng ty C6 phin Tu.v6n Dlr 6r euaJc re KpF
duqc lap ngay j0 theng 3 nim 2015 g6m: Bang
can d6i ke rorn tai ngiLy jt thring 12 nAm 20tq, Bdo ceo
k€r
qud hoat d6ng kinh do$h, Brio cio tuu chuy€n tien r€ vd Ben thu),61 minh b6o cdo tii chinh cho nirn tei chinh
ker Il.L.nj;) j ':l0lld.ro.rr: hb.r rur,d.g0-J€r,rrrnr: !enr,reo
Trich nhiem cna Ban T6ng Ciim iliic
Ban T6ng Ciim d6c C6ng ty ch;u trlich nhiq r \6 viic tip va trifh biy rfLrng rhlrc va hgp iy ts6o cao tai chinh
cnaC6ngty theo chudn mlrc ki rorin, chii d6 ke to.rn \,ier Nar \a cic q,) dinh phap l) c6 lien qLran den vi.ac
lap vd rfrnh biy Beo cdo tai chinh vd chiu ir6ch nhien va kien soit noi b6 nra Ban T6ng ciarn ,roc \dc dirh ra
cen thiiit da dhudm bao cho viec tap va tfinh bdy bio crio rii chinh kh6rg co sai s6t ifong yeu do gran ldr hoic
nhdnr lin.
T.ich nhiCm cn' Ki6m todn vi€n
Tracjr ni.re,r cu:r ct ,e 16: la dr 1 r,r ) k,(r \; B o.-o r- r.||.r dLr rfe., tir q r (, c,o \.e r r - , Ln"
t6i da li6n hanh kiem roin rheo cac chuar lrc krejn rodn Viet Narn Cdc chuin mlc n.iy yeu cau ching t6i
iuan fii chuan nrlrc vd cdc quy dinh va dao dirc ngtr; nghiip, tap ka hotch va thw hjen cu6c kiern todn da dat
duqc su ddrn bao hop ti va viec lieu Bno cio tai chjrrh cia C6ng ry co con sai s6r trong ).au ha) t(h3ng
c6ng viec kicrn lorin bao g6m thuc hicn cdc thi rlrc nhim rhu nh6p cric bing chLing kidn toin ve cdlc s6 liiu va
.l.uler nri InLerB;oc6ol;; chrrt-.(i r" rrrc k.i.n .oar J r9c I r, chon dLd re,r ),e a^a -,." Kier rlo ,ier,,
bao c6m d6nh gid rni ro c6 sai s6t trQng y6u rfong bao cio rdi chinh do gian l6n hoac nharn ten Khi th,rc hidn
danhgiacecriironay'ki6'rroinvi€ndaxerrxirki6nso6tn6ibocirac6ngtyri€nquanddn!iecrripvarrLnh
bay bAo c6o tdi chinh trung rh!rc va hop ti nhirn thj6t ke c6c thrt tuc kidm ro6n phir hqp vd.i tinh htnh ihuc re.
tuy nhi€n kh6ng nhim nuc dich dua ra ! kien vC hieu qua cua tii61n soit n6i b6 Ci)ng ty Cong vrdc ki6rn toir
nay cing bao g6n dinh gia tinh thich hop cira cdc chinh
sdch kii rorln duoc ap rlung vi iinh hop ri cira cdc lrdc
tinh k€ lodn cLla Ban T6ng Gir'r d6c cfrng nhLr clinh gji vj6c rdnh bdy rdng th6 trdo c6o tai chrnh
Ching t6i tin tudng rAng c6c bing chirng ki€n roin nd ching r6i da thu thap duqc Ia day du vd thjch h9p la co
sd cho i kiin kienl todn vi6n cira ching t6i
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Daa chi: Tang 178 Taa nha j7 tins lang sinh vi€n Hacinco, sd 99 Ngly Nhu Kon Tum - Thanh Xudn - Ha NOi
oien thoai : (84-.r) 628 62s31/32 fax: 0(84.4) 6?8 6252jriteirsite: kiemtoanasD.com.vn - Emait: kiemro,n,s i
Trang 7Y ki6n ki6m torn viAn
Theo t kiiin qia chtng t6i, 860 cao tei chtnh da phan 6nh trung thuc
va hqp li tr€n c6c kh{a cqnh fqng y6u
tinh hinh tdi chinl cia C6ng ty C6 phdn Tu v6n ou en eu6c ti: KpF tqi ngay 3l thang i2 nam 2014, c0ng nhu
k6t que kinh doanh vd c6c lu6ng h,t chuy6n tidn te fong neln di chinh kiit thfc t?i ngay JI theng 12 nam
2014, phi hqp vdi chuan muc vd ch6 dO kd to6n Viet Nam hien hanh va
c6c quy dinh ph6p I, c6 lien quan vC
lAp vd trini bdy 860 cAo Tei chinh
Ki6m toin vi6n
ci6nY''/'
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Chi Thinh
nhdn DK,HN Ki6u todns6; 0647 ,2013 I33 -1
Trang 8C6ng ty c6 phin Tu v6n Dt in Qu6c t6 KPF
TAng 3, s6 48, ngd 102 Truimg Chinh, Phuong Mai He Nqi
Bdo cno tii chinh
Cho ndnr dichinh k€t lhlc nldy 31/12t20t4
TAI SAN
BANG cAN DdI Kt ToAN
T?i ngiy 3t thing l2 nnm 2014
NIi s0
l Tian vt cnc khoin tuons ir!o'ng tian
2 Cac khoan rLrorlg dtrong den
II Cic khoin diu tu tni chinh ngnt hfn
2 Trd tru6c cho nguiri bAn
3 Phdirhu nOibO ngin h?n
4 Phaj thu th€o ti6n dO HDXD
5 Cac khoen pheithu kh6c
6 Dlr phdng c6c khonn phai thu kh6 ddi (*)
lV Hlng t6n l(ho
l HnnB t6n kho
2 Dq phdnggiem gie hang tdn kho (*)
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B TiI sAN DAI HAN
l Cic lil'oin ph'ii thu diLi h3n
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18.t68.t70.263
424.896.069424.896.069
2.1I1.179.936
391.244.339391.244.339
29.889.994.r9124.693.633.80496.160.190
5.r00.000.000
t0.500.00010.J00.000
200.783.000
488,645.000488.615-000
Trang 9C6ne ty c6 phin Tuvin D't tn Quiic ta KPF
Tang 3, s6 4s, ng6 I02 Truong Chinh, Phuong Mai' HaNai
Eiio cio tiichiniCho nAm taichinh kai thrc neAy31t12/2011
BANG cAN D6I Kf roAN
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TAng i, sii 48, ng6 l02 Trrong Chinh PhLJong Mai, Hd Nai
A60 cno tii i chiih
Cho nim tai chinh k6t $tc r,gny 3t/1212014
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l Nguoimua tra tian truoc
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Trang 11C6ns ty c6 phAn T"'vAn D,,r in Qu6c ta KPF
Ting l, s6 48, ngo 102 Trudng Chinh, Phuong Mai Ha Noi
860 cio tii chinh
Cho nnm tdi chinh k6l thirc ngdy 3l/12/2a14
cHi TITU NGOAI BANC CAN EOI K6 TOAN
T?i ngiry 3l thing l2 Dim 2014
l Teisen $uC ngoai
2 vAt1u hans h6anhan sin hO nhan sia cons
l Hans h6a nhan ban hO, nhan hi s'ii
-4 Nq kh6 d6i da xn Ii
5 Ngoait0 cec loei
USD
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6 Dlr toen chi hoat dong
ebkb!: c6c chi ti€u c6 s6 lieu am duec thi hons igolc don ( )
Trang 12C6ng ty cii phin Tu vin Dy'tn Q!6c t6l(PF
Ting 3, s6 48, ngo 102 Trubng Chinh, Phudrrg ivla Hi l loi
Bio cno tiL i chinh
Cho nirn dichinh kat thrlc ngiy 3l/1212014
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L Dornh thu brn hing vn cuns c^p dich v,r
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4 Gid v6n hi,ng bdn
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vi cuns ciip dich v!
6 Doanh lhu hoft d0ng tii chinh
7 Chiphitiichinh
- Trong d6: Chi phi lai vay
8 Chi phi bin hnng
9 Chi phi quin li donnh rghi6p
10, LoinhuAn thuin an ho?t dOng kjnh do^nh
I l Thu nhip khnc
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r s crri phi thu6 TNDN hien hi nb
r6, chiphi rhu6TNDN honn r?i
I7 Lo.i nhuin sru thu6 TNDN
18 Liico bnn tran c6 phiiiu
Nguni lip biiu
L411.014.8ri22.022.609.819
-2.01,2.609.8 t9
401.52t.976t.6I8.08?.903
Trang 13C6ng ty c6 phin Tu'viin Du in Qu6c ta I(PF
Tans 3, s6 48, ngd 102 Trudng Chnrh, PfiuoDg Mii Hd N6i
aio crio tiichinlCho niin tAi chiih kat ihlc ngif 3|i2t2arq
CHi TIEU
BAo cAo LLfu CHUYEN TIEN .I.E
Theo phua.ng phip gi:in tiip
Cho nilm Iiri chinn kat thic ngirLy 3l/l:/201:l
l Luu chuyan tian tn holt d6ng kinh do.nll
I Lqi nhuin ttubc huA
2 DiA" chitlh cho ctic kho.in
+ Khiu hao ti'i sdn cd dinh
+ Chi phi lai vay
J Loi nhuan/(t6) ti hoot alAng kirh dodnh ttu6c
thar liii in lM .18ns
- (Tang)/gidm cnc khorn phailh!
- (Tans)/gidm hang tan ldo
- Tdng/(giam) cdc kho6n phiiiir-d
(khdng k; lailay phnitrd, rhu6 TNDN phainop)
' (Tang)/giam chi phi rra rru6c
- Tian lai va), dd rrd
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II Luu chuyan tian tn hoar dons rtiu hl
L TiCn chi dc mLra s;m xay dlrns TSCD !d cdc tit s,
snn ddi han khac
3 TiCn chi cho vay vi mua c6c c6ng cu no crla don
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6 TiCn thu h6id;u tugop v6f vio dor vi khdc
? TiCn rhu lai cho vay c6 tric vi lo' nh!,r duoc
III Lu! chuyan iian ti honr dong tii chinh
l Tien thu tir pher hanh cij phiiju, nhan v6n g6p
2 Tian chiaA vdn gop cho cic chrt sd hit!.
i1!a laicd phii:u cua doanh nghi6p d phdr trnnh
3 Tien vay nsin hai, dii trar flrin duoc
4 Tien chim no goc vay
5 f iCn chir.e n0thue lAichinh
6 C6 tuc loinhuan da tra cho chn so hnu
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Tian vi, tuons duonc tian diu tt'
Ti6n vi tudng duong tidn cuiii tt!
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t39.009.0r:t.071t5.710.000.000
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Trang 14C6ns tr Cd phin Tu viin D! tn Qu6c ta KPF
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"r,i s6,r'e, neo l0z Tru,lng Chinh Ddns 0r' Hi
Cho ndn tii chinh ki;t thlc ngil! 3l/12/2014 (cdc ThuJ,dt tutnh ndr ltl bO ph\n hqp nfinh va phal lu(c d?c cfing ado cdo kl chltlh)
t DaC DIi\4 IIOAT DoNG DOANII \clllEP
l Hinh thi'c sd hou v6n
C6ng ty Ctj phdn Tu vdn Du dn Qu6c t6 KPF (sau dav gei tAt la "c6ns ry') ld c6ns tv c6 phan
duac thanh hp theo Ciay chnns nhan ddng ki kinh doanh sii 0103025659 cdp ldn ddu ngav 04
rhdng 6 n6m 2009 vA thay d6 i lAn thi 2 ngAv 03 thAng 0l nam 2012 cia Sd Ke hoqch vA D;u ltl
v6n didu lQ cna C6ng ty la: 30.000 000 000 dbng (Ba mt'oi ti ddne ViCt Nam)'
V(in ph6p dinh cia C6ng ty la; 30.000 000.000 dang (Ba m{oi ti ddng ViCt Nam)'
Trlr sd chinh cna Cong ry tci: Teng i s6 48, ngd lO2 duong Tfuong Chinh, Quan Dong Da'
ThtLnh ph6 Ha Nqi
2 Linh v{c kinh doanh
Linh vuc k;nh doanh cia C6ng ry ldi San xuat va cung c6p dich vu phin rrr6m'
Cho niim lhichinh kal thtc
:
4
ngha kinh doanh crla c6ng ty gdm:
- Khai thac d6, cdl, s6i, ddt s6t;
- Tu vAn mey vi rinh va qudn tri he th6ng rn6v vi tinhi
- Ho?t dong dich vq c6ng nghe thdng tin va dich vu khdc lien quan diin ridv vi tinhi
- Tham tra ben ve thii:t k6 ki thuat, ben ve thi€t ke thi c6ng cac c6ng tfinh;
- Ciem sdt thi c6ng xay dvng va hoan thien cic cbng trinh dan dlrng !a c6ng nghigpi giao thong'
h? rang ki thuat;
- Thiiit kii cnc c6ng trlnh xAy clgng bao gdm: thirit kd kii:n rnc cec c6ng iflnhl lhiCt ke kel
'iu
cdc c6ng trinh dan d!rng ve c6ng nghiep; thi€t kii c6ng trinh thiy loi; !hi'il kii c6ng trinh duong
bO; thii:t k6 c6ng tfinh cdp thoat nuoq lhirit ki5 c6ng lrinh dien dudng dav va tram bi€n ap
351(V;
Dlch vu van dihanh khech du lich bing 6 t6:
Xuiit, nhap khdu c6c mi! hans C6ng t.v kinh doanh;
Kinh doanh mdy m6c, lhi6l bi vat 1!, vAl liCu va cac san pldrn trang tri noi ngoqj thdl cons
San xudt vat Iieu xay dung (g?ch tuynel cdt, da' sdi);
tane ky thuat khu d6 thi va l(hu c6ng nshiep;
Quen li du rn dAu tu xay dqng cAc c6ng trinhr
Lap hd so
'ndi thiu, denh gia ho so du drau c6c c6ng trinh:
lin thir 2 ngay0l fiang0l nanr 1012 ngdnh
\
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Trang 15Cdns ty ( d nh,in Tu vin Du rn Quo' rd l\Pf
Dii ;hr ii 48 n(d t02 Ifuong cltinh D6nB D H., \!,i Clro nrm ri' chinh kdr tIir y 3vt2t2011
Tha,n tra d!r' an diu tu, i6ng dlr toan !d du roan chj tier cdc c6ng t nh;
Tu vAn lap du dn dalr ru ciic c6ng rfinh (Kh6ng bao gdm tu vdn phep luat tai chinh thuti, ki;n
toen, kC toan chnig khoAn)
II NIIN DO Ki TOAN, DON V! TItN TE SU.DVNC TRONG KE TOAN
I Kj Ai tod,', ttn \! Ii;a ft,ti Jtlltg fto e ti hi't
Ndnr tai chinh cua Cdng ty bil diu tu ngA) 0 /0I \a l.el thLl( v;o n3a) I I' l2 hang nt n
2 Ddn vi tiin te s'i (tqng ttong tG toitl
Dor,i i rri r,r dLr ,g .Ionr gh; chep k( oa- "d6 J Viel Na n | \'ND
III CTIUAN IVI I,]C VA CHE DO Kf :TOAN AP DUNG
I Chi dO kd toin .ip ltr g
ngay 20/i/2006 ci,a BO lrudng BO Tdi chinh da du 'c sna dari, bd suns theo quv dinh tei Th6rrg tu
-'44 00- I BTC-g.\ :I Il'00ocu Ba rLrorreBdla chnl '.ciicvarorr' ,doi bosrng
2 Try6n bi vi viic tuitl thit Chuin n4c ki btin vi Chi .t0 kii totin
C6ng ly de ap dlrng cdc Chudr nrqc ki: tonD Viet Narn vd cac van bdn hLL6ng din Chuin rnt c do
Nha nudc de ban hinh Cric beo cdo tal chinh duqc lip vi tri.h bav theo dirng mqi quv dinh ciLa
ttrng chua'n mvc, th6ng tu hlto'ng den thlrc hien chla,n m!r'c va Chit dO k6 toan hien hd'h dang Ap
d!rng
3 Hinh thric kt totin np dtng
C6ng t) Ap dlrng hinh thuc ki tonn Nhal ki chung tr€n md, vi linh
IV CAC cHiNH SACH Kf TO,{N AP DVNG
l.Igu)dn tic ghinl'in cdc khoin riin ta cic Lhoiin ruong Juong tiin
l.l NguyOn tic ghinhin cic khoin tiiln
Cec nehiep vu kinh t6 phdt sinh bin-e ngoai te dlfqc quv d6i fa ddng Viet Nam rheo tv gia I r!c ld
lqi thdi diarr phdt sinh giao dich ngoai te cua Ngdn h:rng Thuorg nrai noi doarrh
'ghiep co gia' dlch phit sjnh theo quy dinh cua ph6p luAt Tal th{ti diSrr 3l/12/2011 cric khoan nlc lren t'" co
giic ngoaj te duqc quy ddi theo ti gia mua vdo cna Ngan hang thuong mai noi doanh nghiep rnd
tai khoAn c6ng b6 tai thdi di6m lep bAo cao 1ii chinh
ChCnh lech ti gii thuc ti: phit sirih trong lii dugc hach loin vdo idi l(hran doanh thu teL chinh
hoic chj phi tai chjih trong li! Khoan chenh lech ti gid, hii; dodi do viec ddnh gin lai so d! cLrdi
ki sau l$i bn trir chcnh lech ring vi, chenh lech siam, s6 chenh lech cdn lai du tc h;ich toAl] lao
doanh rhu hott dOng tii chinh ho?c chi philii chinh !ong kj
1.2 Ngu)6n t;c ghi nhdn cjc khodn ruong duong tiin:
Crc khoAn Iuong duong lian le cec khoan dalr ILr nein h4n kh6n-q quA I thing co kha nang chrvcn
d6ida dang thnnh tidn va kh6ng co nhi;tr rnj fo trcng chuy€r d6i thanh tien ke tir ngdv mrLa khoan
diu rudo t+i rhdidi6m b6o cdo
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Trang 16C6ns ty C6 phi!T ! vin D! in Qu6c i6 KPF
Dir chr: rd 18 ngO {02 Ch, n h, Ding Di.lJ;, Ndi
2 Nsuyan tie ghi nhin hing t6n kho
2,1 Ngurtn tic dd h gid hdng tin IIlo: l1^t1"-rdn kho duqc tinh theo gia giic- Trudng hqp cla t i
!hu;n co thd thi.rc hien duqc thap hon gie g6c rhi phAi tinh lheo gi, tr1 thuan c6 th€ thUc hien
dugc Cia s6c hins t6n kho bao gdrr chi phi rnua chi phi chC bi6n ve cnc chl phi licn quan lrlc
r:dpkl;-D;rsir r:.oJ.ocn gro roodi.di;r\' ran!rr i( r
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CiA g6c cia hnns tdn kho mua ngoai bao s6m gia mua, cdc ioai th d kh6ng dugc hodn l+i, chi phi
vin chuy€n, b6c x6p, bao qlLAn trong qud lfinh mua hnng va cac chi phi khac c6 lien qLran t.!rc
ti6p d6n viec mua hdne tan kho
Gia s6c cia bane tan kho do don vi rlr san xuAt bao gdm chi phine'rven lieu va!iiCulructep chl
phi nhan c6ng n$c ti6p, chi phi sdn xuit chung c6 alnn u,: cn; phi sdn xual chung bien d6i pldt
'r., I rrong qui lr- h,.)an ro-nd,i ligr 'll :-'h:rnhll rrl pl; r,
2.2 Phudng ph{ip -ric rtinh eii tr! h(ine titn kho: Gia rfi hdng tdn kho la .guvcn var lieu, c6ns
c I dqng c J dugc \3c d nlr Llr(o phuo rg pl ;p I rc rd d.cl' d
-2.3 Phtn ry phip htch toin hnng hn kho: C6ng ty ap dvng phuong phdp k€ khai thuong
2.4 Lip d4 phbug giatn gii hing tin /irr: Dlr phdng siam gi6 hang r6n kho duoc lap vio thdi
diem cLriji narn la s6 ch6nh lech gina gii g6c cLia hing te'n kho lo'n hon llii tri thuin c6 the thlrc
hie duqc cua ching Phuone phap lAp dU phdng gidm eii hang tdn l(ho ld lap theo sii chCnh lech
gina s6 du phdng phdj lip narn ray voi sii d!r p rons d; l,ip nnm rr oc chua sn aung lit ain d6n
D! phdng gidm giii hing 16n kho duqc trich lAp khigia tri thudn co thc lh!f(, hl€n duoc cua hin: r6r
kho nho hon gia g6c Viec trich ldp du phang thuc hien theo hudns dan ql thdng tLr 50
2281200'/TT-BTC ngdy 7/12/2009 cua 86 tii chinh vd Thdng tll 89/2011/TT-BTC ngav 20/6/201i
ci,a BO tni chinh va viec sia ddi b6 sung'fT 22812009/TT-BTC ngdv 7/1212009 cna BTC
.3 Nguyen tic ghinhan c;ic khotn pbdithu thu{tng meivir ph:iithu kh6c:
3.1 Ngulen ftc ghi nhl"r Crc hhoan phii thu l(hdch hAn8, khodn lnjr hu6c cho nguoi bnn phni
thun6i b6, phdi lhu theo li6n d.) kd hoach hqp d6ng xdy dlng (neu c6) vAcickhoanphAi rhrr
khdc lqi thdi dian b6o cd,o n6u:
'Co'hoi rrl,-h o;c.l'.r 'o.ll,4 riI drr.pl lor l: i' fng; h"r'
- C6 tlrdi han thu h6i roac tirarh loiin tr'€n I narrr duoc phin o?l A l ai srn dii h?n
3.2 LOp d ?hnng phni thlt kht dari:D\t Phdng tra phai thLr kho ddi th6 hien phAn gia tfl du iaf
bi tdn thdt cna cdc khoan rg phai thu c6 l(ha ntug khOng duqc khdch hang thanh toin d6i \oi .ac
khodn phdi thu rai thoi di€m 1Ap bdo cao rdi chirh
D$ phdng phdi th! ldo ddi duQc lap chc, lirng khodn ng phai th! kh6 ddi cln ci vao tudi f9.lui
hqn cla ctc kho,jn nq holrc dq kian m'ic Inn $;t co the xi) n clL th€ nhLr sa!:
D6i voi no phdi thu q'rd h?n thanh toin thuc hien theo diLng hrdng din tqi 'fh6ng t!/ jo
228/2009/T-f-BTC.gay 0l/12/2009 vi l'h6ng Iu sii 89i2013,'IT-BTC ngAy 20i06/2011 clra B0
Tdi chinh va vjec slra drii b6 sung Th6ng tu s6 228/2009/TT-BTC ngi),07/12/2009 caa BO Tai
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