Báo cáo tài chính quý 2 năm 2015 - CTCP Chế tạo máy Vinacomin

Báo cáo tài chính quý 2 năm 2015 - CTCP Chế tạo máy Vinacomin tài liệu, giáo án, bài giảng , luận văn, luận án, đồ án, b...

Tqi ngdy 30 thdng 6 ndm 201 5

SO DAU NAM TAI SAN

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TAP DOAN CONG NGHIFP

THAN-KIIOANC SAN VIET NAM

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THAN XTTOANC SAN VrFr NAM (Ban hdnh rheo th6ng tu s6 200/2014/rr-Brc Cdng ty CP Ch6 t4o mfy Vinacomin Ngiry 2211212014 cta BQ truong BTC)

BAo cAo Ltlu cHUYEN TrEN TE 'n

(Theo phaong phdp gidn ti€p)Ngdy 30 thdng 06 ndm 2015

Don vi t{nh:

I LUU cHUYfN TITN TII HOAT DQNG SAN

XUAT KINH DOANH

2 Di6u chinh cho cic khoin

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TAP DoAN cONG NcHTEP

THAN-KHoANc sAn vrpr Na,vr

cONc rY cP cHE TAo lvtlv vrnacoMrN

MAu s6 B09 - DN ( B a n h d r r h t h e o t h o n g t u s 6 z 0 0 l z 0 l 4 / T T - B T C Ngdy 2211212014 cila BQ trudng BTC)

nAn THUYET MINH BAo cAo rAI cHiNH uN

Q u f I n i m 2 0 1 5

I DAC EIEM HOAT DQNG CUA DOANH NGHI{'P :

1 Hinh thfc so hiir-r v6n : Cdng ty CP ch6 t4o rndy - Vinacomin

2.Linhvgc kinh doanh: Sdn xu6t c6ng nghiQp

3 Ngdnh ngh6 kintr doanh : Ch6 t4o san phAm ccr khf

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4 Chu k! san xudt, kinh doanh th6ng thud'ng: 12Ihbng

5 Dqc di6m ho4t dQng cfia doanh nghiOp trong nim tdi chfnh c6 6nh huo'ng drSn b6o c6o tdi chinh

6 C6utrfc doanh nghiQp

- Danh s6ch ciic c6ng ty con;

- Danh s i i c h c i i c c o n g t y l i d n d o a n h , l i e n k 6 t ;

- Danh siich ciic don vi trr,rc thuQc kh6ng c6 tu c6ch ph6p nhdn h4ch to6n phr-r thu6c: Chi nh6nh Cong ty CP Ch6 tpo mtty tai Hd NQi

7 Tuy6n UO vC t<na ndng so s6nh th6ng tin tr6n 86o c6o tdi chinh

rr- KV rf roAx, DoN vI TIEN TE s0'DUNG TRoNG KE ToAN :

1 Ky k0 to6n ndm Oat OAu tir ngdy 11112015 ki5t thirc vdo ngdy 3lll2l20l5)

2 Donvi tien tQ sil dyng trong k6 todn : Ddng ViQt Nam

rrr- CHUAN MU C VA CHE Dg Xf rOAn Ap UUNC :

1 ChC dQ k€ to6n 6p dung :

Che d9 kil toan 6p dung trong Tpp dodn cdng nghiQp Than - Klroring san ViQt Nam theo QD s6 2917/QE-HEQT ngdy 27112/2006.

2 Tuy€n b6 v€ vigc tudn thir ChuAn rngc k6 to6n vd Che dg ktl to6n:

86o ciio tdi chinh dugc ldp phn ho p voi 26 ChuAn mqc k6 to6n Viet Nam v?r phu hgp vd'i ch6 d6 k6 toan ViQt nam theo th6ng ttr s6 20012014/TT-BTC ngity 2211212014 cira BQ Tdi chinh

rv- cAc cHiNH sAcn xt roAN Ar ngNc :

1 NguySn t6c chLrydn C6i eao c6o tdi chfnh lQp blng ngoai tQ sang ddng ViOt Nam ( tru'd'ng ho.p ddng ti€n ghi s6 t6 toan kh6c v6'i d6ng Vi6t Nam); Anh huong (n6u c6) do viQc chuy6n A6i gao c6o tdi chfnh tir d6ng ngoai tQ sang ddng ViQt Nam

2 C5c loai t>i gi6 hOi dodi try dpng trong k0 to6n

3 Nguy6n thc xttcrliqh lai suAt thuc t6 (lai su6t hiQu lgc) dung d6 cniSt nrAu ddng ti6n

4 Nguy0n t6c ghi nhpn c6c khoan ti6n vd ciic khoan tuong duong ti€n

5 Nguy€n t6c kt5 to6n ciic khoan dAu tu tdi chinh

a) Chtng kho6n kinh doanh;

b) C6c khodn dAu tu n6m giii'd6n ngay d6o h4n

c) C6c khoan cho vay;

d) Eau tu vdo c6ng ty con; cdng ty liOn doanh lien k6U

d) Dau fi,r vdo c6ng c;r v6n cua don vi kh6c

e) C6c phuong ph6p k€ to6n d6i voi cdc giao dich kh6c li€n quan dtSn dAu tu tdi chinh

x , : r i ,

6 Nguy€n tac ke todn no- phdi thu

7 Nguy6n tdc ghi nhfln hdng t6n kho:

- Nguy0n thc ghinhQn lidng tdn kho

- Phuong phdp tinh gi6 tri hdng ton kho: Binh qudn gia quy€n

- Phuong phdp hqch toan hdng t6n kho:

- Phuong ph6p lQp du phong gi6m gi6 hdng t6n kho:

- C6c khoAn dAu tu ngin h4n, ddi han khric;

- Phuong phrip lap dr,r phong giarn gia dAu tu ngin hqn ddi h4n.

8 Nguy6n t6c ghi nhQn vd c6c kh6u hao TSCD, TSCD thu0 tdi chinh, b6t dQng sin ddu tu

9 Nguy6n t6c kt5 to5n c6c hgp d6ng hqp t6c kinh doanh

10 Nguy6n tac k6 torin thu€ TNDN hoin lai.

I L Nguy6n t6c k6 toan chi phi trd trudc

12 Nguy6n t6c k6 toan ng phii trd

13 Nguy6n tic ghi nhQn vay vd ng phii trr thu6 tdi chinh

14 Nguy6n tic ghi nhQn vd vtin h6a c6c khodn chi phi di vay

15 Nguy0n thc ghtnhdn chi phi phdi tr6

16 Nguy6n dc vd phuong ph6p ghi nhQn c6c khoan dr,r phdng ph6i tra.

17 Nguy0n t6c ghi nhQn doanh thu chua thuc hiQn.

18 Nguy€n tic ghi nhQn tr6i phi6u chuy€n ddi

19 Nguy6n t6c ghi nhQn vdn chir sd hin'r:

- Nguy6n t6c ghi nhQn vtin g6p cua chir so'hifu, th{ng du v6n c0 phAn, quyi:n chgn tr6i phi6u chuy6n dOi, viSn kh6c cira chir sd htu

- Nguy€n tic ghi nhQn ch6nh lQch d6nh gi6 l4i tdi s6n.

- Nguy€n t[c ghi nhQn ch€nh lgch ti giri

- NguyOn tAc ghi nhdn lgi nhuQn chua phan ph6i.

20 Nguy€n t6c vd phu'ong phAp ghi nhqn doanh thu :

- Doanh thu b6n hdng: Hdng ho6 di giao cho kh6ch hdng ddphfthdnh ho6 don vd dugc kh6ch hdng ch6p nhQn thanh torin khdng phdn biQt da tra ti0n hay chua.

- Doanh thu cung cdp dich vU: dich vp d6 giao cho kh6ch hdng d6 ph6t hanh ho6 don vd dttgc kh6ch hdng ch6p nhqn thanh to6n khdng phdn biQt dd trA ti€n hay chua.

- Doanh thu ho4t dQng tdi chinh: Tudn thir theo chuAn mgc k6 to6n s6 14.

Doanh thu hgp il6ng xay dgng: Tudn thir theo chuAn mqc s6 15.

- Thu nhdp kh6c:

21 Nguy6n tac kt5 torln c6c khoan giam trir doanh tlrn

22 Nguy0n t6c k6 to6n gi6 v6n hdng b6n

23 Nguy6n tlc kti toan chi phf tdi chinh

24 Nguy€n tac k6 torin chi phf b6n hdng, chi phi quin lf doanh nghi€p

25 Nguy€n t6c vd phucrng ph6p ghi nhAn chi phi thuii thu nhQp doanh nghiQp hi€n hdnh, chi phi thu6 thu nh4p doanh nghiQp ho6n lai

26 Cdcnguy6n t6c vd phuong phap kt5 toan kh6c'

v THONG TrN Bo suNG cHo cAc KHoAN MUC TRiNH BAy rRoNG BANG cAN oot xu roAN

- Chi ti6t c6c khoin phii thu cria khich hing

chi6m tt l}oh tr& l6n tr6n t6ng phii thu khrflch

4 C6ng ty CP Than Tdy nam DA Mdi - Vinacomin

- C6c khoin phii thu cria khrich hing kh6c

Phii thu cria khdch hing dii h4n

- Chi titit c6c khoAn ph6i thu cria kh6ch hang chitim

tir l0% trOl6n tr6n t6ng ph6i thu kh6ch hdng

3 Ph,ni thu cfia khdch hdng

^ Phii thu cria khr{ch hirng ngin h4n

- C6c khoan ph6i thu cria kh6ch hang kh6c

c Phii thu cria khr[ch hing li c6c bOn li6n quan

HN

4 Phni thu khfc cu6i tv I odu nrm

Gi6 tri Dr; phdng I Gi6 tr! DU phdng

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- Phai thu nguoi lao dQng;

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ura goc Gi5 tri c6 th6 | A

thu h6i I ura goc

Gi6 tr! c6 th6 thu hdi

- T6ng giatri c6c kho6n ph6i thu, cho vay

qu6 h4n thanh todn ho{c chua qu6 h4n nhrmg

_!ie"sJap_Lsetl!<l_

Nsodilqp g9q!5v _

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C6ng ty co khi xdy dpg Eai M6

Cdng ty XD s6 18 - LICOGI

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C6ngLC! nhrc1 diQt Quq1gNjnh

C6ngty CP Xi mdng Bim Scm

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vd ldi trd chQm ph6t sinh tir c6c khoAn no

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675 21 3.449 84.500.000

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8.646.332.408

675.2 t 3.449

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DAu nim

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- Gi6 trihdng t6n kho ri dehg, kdm, mdt

phAm ch6t kh6ng c6 khi ndng ti0u thp t4i thoi

a l i ,

di6m cu6i kj,; Nguy6n nhdn vd hucrng xit ly

AOi vOi hdng t6n kho ri dQng, k6m, mdt phAm

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08 Tni sin do dang dii han

a, Chi phf sin xuat, kinh doanh d0 dang dii h4n

c0ng

b X a y d u n g c o b i n d 0 d a n g

Trong do: Nhung eQng trinh ton:

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185.000.000185.000.000

1 6 7 t 0 4 8 1 6 8 9 5t54.355.491.85212.749.325.043

ThiSt bi dungcr,r quin lf

TSCDHH

- Chuydn sang BDS ddu !u

- Thanh l5i, nhuong ban

- Chuydn sang BES dAu trr

- Thanh l!, nhuong ban

8.439.572,243

5q79,:790:/23300.967.460

17.169.884 486 16.927 291.545

9821.757.239 8.810.531 857

3 3 5 9 8 1 2 1 2 0 3.058 844 660

- Gi6 tri con lai cudi ky cOa TSCD huu hinh d0ng thd chdp, cdm cd d6m b6o kho6n vay:

- NguyOn gi5 TSCE cudi ndm da khdu hao het nhung v5n cdn sir dung:

- Nguy6n gi6 TSCD cudi ndm cho thanh lf :

* Cac cam kejt vd vi6c mua, b6n TSCD huu hinh c6 gi5 tri lon trong tuong lai:

- C6c thay ddi kh6c vd TSCD hrlu hinh:

6m tiri s6n cd dinh v6 hi

- Gi6 tri con lai cuoi ky c0a TSCD v0 hinh dung dd thd chdp, cdm cd d6m b6o kho6n vay;

- Nguydn gi6 TSCE v0 hinh da khdu hao hdt nhung vAn s(rdung;

- Thuyet minh s6 li6u vir gigi trinh khec;

0 a n m t d i s a n c 0 d i n h h i n h

K h o 6 n m u c

Quydn s[t

d q n g

da1

Quydnph6t

h i n h

Binquydn,bangsdngchd

N h i n hiQu hing ho6

Pha'n mem mdy

v i t i n h

Giay ph6p vi

g i 6 v ph6p nhddng ouvdn

TSCD v6 hinh kh6c Tdng cOng

Nguydn giii

So dtt cl6'u n6m

- Mua trong ndm

- Tqo ralrr n0!!q doalh lghi(

- Tans do hop nhfiM Qqql

13 Chi phi tr6 trddc Cudi ry Ddu nim

a NqSn han ( Chi tidt theo tunq kho6n muc) 1.617.97r.997r.260.097.606

- Chi phf tr6 tru6c vd thuO hoat dOns TSCD;

- COnq cu, dunq cu xudt dung; r.042.233.2s0 280.649.99r

- Chi phf dl vay;

- C6c kho6n kh6c ( nOu chiti6t n6u c6 gi6 tri ldn) 575.738.747 979.447.615

- Chi phf thanh l6p doanh nghiOp

- Chi ohimua bAo hidm

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