Ti6n chi n6p thu6 thu nhQp doanh nghidp 6.. Tidn chi kh6c cho hoat d6ng kinh doanh Lnu chuyAn fiin thudn tir hogt ttQng kinh doanh II.. Linh vgc kinh doanh Sin xu6t, thuong mpi vd dich v
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' 1998 Minh Khai - IIai E*r Trung
- IIn NQi
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Hir NOi, 712014
Trang 2c6xc ry c6 pnAN 616 rvrr
s5 telo ph6 tvlint rcrai, Minh Khai,
MUC LUC
Trang
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Trang 3cONG rY c0 pHAN 6 rO rur
S5 tSOn pn6 Minh Khai, p.Minh Khai, e.Hai Bd Trung, Tp.Hd NOi
86o crio tii chinh Qu! 2ndm2014
T4i ngiy 30/06/2014
TM 30/06t2014
\rND
0u0u2014 VND
TAI SAN
lI0 I Tidn vi c6c khoin tuolg rluorrg tidn
ll1 l TiAn
I l2 2 Cdc khoan rucrng tlu'ong ti€n
720 II C6c khoin dAu tu tii chinh ngin h4n
130 III Cic khoin phiii thu
131 l Ph6i thu cta kh6ch hdng
132 2 Tri tru6c cho ngudi biin
135 5 C6c kho6n phii thu khdc
139 6 Dg phdng phii thu ngan han kh6 ddi (+)
140 IV, Hirng tdn kho
l4l l Hdng tdn kho
150 V Tii siin ngiin hqn kh6c
151 1 Chi phi tra trudc ng6n h4n
152 2 Thu6 GTGT duoc kh6u trri
154 3 Thu6 vi c6c khoan khac phai thu Nhe nu6c
158 5 Tdi sdn ng6n han kh6c
IL Tii sen ci5 ilinh
1 Tei san c5 dinh htu hinh
- Nguy€n gid
3 Tai san c5 dinl vd hinh
- Nguy€n gid
4 Chi phi xiy dung co bin dd dang
III B5t ttQng sin tliu tu
250 IV C6c khoin tliu tu tii chinh dii hgn
258 3 DAu ru dei han khec V.ll
259 4 Dr,r phdng giim gi6 ttAu tu tdi chinh ddi han (*) V.12
261 '1 Chi phi tri hu6c ddi h4n
268 3 Tii sin ddi han kh6c
z7o TONGCoNGTATsAN(270:100+200)
v.t
v.2
v.3
v.4
595,211,822,041
54,400,962,422
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13,824,907,943
3,947 ,572.025
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47 I ,813 ,447 ,018 33,070,767,184 784,808,25s
?0,004,171,817 7,005,582,95s 5,276,204,157
222,960,,225,981 173,543,355,036
29,s54,230,313
120,567,096,343
21,683,250
88,939,000
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0
32,623,283,376
32,622,842,97 6
1,073,530 (633,130) 16,793,s87,569
t6,793,587 ,569
0
266,s83,400,633
21,627,433,510 5,627,433,510
16,000,000,000 14,,545,497,000 14,545,497,000 18,188,750,516
13 ,91 5 ,849 ,337 1,813,898.307
0
2,816,825,496
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203,547,182,694 203,s47 .182.694
8,,674,536,913
732,574,4t6
I t 5,315,067
2,849,213,818 4,977 ,433,612 225,,975,,696,864
176,322,588,619 30,936,141,775 120,294,176.343
(89,J 58,034,568)
27,339,7s0
88,939,000
61.599,250) t45,359,107,094
0 32,623,123,776 32,622,842,976 1,073,530
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Qu! 2 ndm 2014
T1i ngiry 3010612014
TM 30t06t2014
VND
0u0u2014 VND
NGUONv6N
310 I Nq ngin h4n
314 4 Thuii vi c6c khoan phii n6p Nhd nu6c
315 5 Ph6i tri ngudi lao dQng
316 6 Chi phi phiitri
319 9 Cric khoin ph6i tri, phii n6p ngin han kh6c
323 11 Qu! khen thudng vi phric loi
330 IL Nq dii h4n
334 4 Vay vd no ddi han
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484,290,764,186 80,909,056,71s 375,614,540,142 13,397,790,056 4,154,096,631
I ,642,61 5 ,684
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325,062,883,836
308,391,170,000
360,727,500
483,226,387
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23,078,535,813
0
t7 4,492,666,67 0
165,497,266,670 83,436,734,974 60,843,087,07 6
9,098,943,915
2,370,490,691 1,120,838,784
2,417,029,392
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24 ,249 ,537 ,500
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0 16,895,498.152
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s6 l99B Dh5 Minh P.Minh
Quf 2 n5m 2014
(Theo ph,rong phdp tr$c tiiip)
860 c6o tii chinh
ddr 3OtO6/2o14
Tir 0l/01/2013 tt6n 30/06/2013
01
02
03
04
05
06
07
20
2t
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23
L Luu chuydn tian tn ho?t dQng kinh doanh
l Ti6n thu tu b6n hdng, cung c6p dich vu vd doanh
thu kh6c
2 Tidn chi fia cho ngudi cung c6p hdng h6a vi dich r.q
3 Tidn chi h6 cho ngudi lao d6ng
4 Ti6n chi tri ldi vay
5 Ti6n chi n6p thu6 thu nhQp doanh nghidp
6 Ti6n thu kh6c tir ho4t tl6ng kinh doanh
7 Tidn chi kh6c cho hoat d6ng kinh doanh
Lnu chuyAn fiin thudn tir hogt ttQng kinh doanh
II Lut chuy6n ti€n tir ho4t tlQng tliu tu
l Tidn chi dri mua siLm, xay dtmg TSCD vd c6c tai
san DH khAc
2 TiAn thu tu thanh l;i, nhu<rng brin TSCD vd cric
TSDH kh6c
3 TiAn chi cho vay, mua c6c cdng cr,r no cta don vi kh6c
47 4,0s4,093,027 (306.799,885,394)
( 15 ^634,008,000)
( 1,992,857.906)
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3 ,ss6 ,7 48,7 | 6 (107 r51,038.487) 45,862,209,144
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25 5 Tidn chi tlAu tu g6p v6n vdo rlon vi khric
26 6 Tian thu h6i dAu tu g6p v6n vdo don vi khiic
27 't Tidn tfu ldi cho vay, c6 trtc vd loi nhudn tlugc chia
III Luu chuy6n tidn ti'hoat dQng tiri chinh
3 I I Ti6n rhu rtr phdr hdnlr c6 phidu nhdn vrin gop
cria chi sd hfiu
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mua lai cd phi6u cria doanh nghi€p dd phdt hdnh
33 3 Tidn vay ng6n han, ddi han nhdn tluoc
J4 4 I ten Cnr lra ng goc vay
35 5 Ti6n chi trd ng thue tai chinh
36 6 CO filc, lgi nhuan ala tra cho chir sdhitu
40 Luu chuydn tidn thudn tb hogt dQng tdi chinh
50 Luu chuy6n tiin thuin trong k!
60 Tidn vh tuong tluo'ng tidn tliu k!
61 Anh huorg cta thay d6i t'i giri h6i do6i quy d6i ngoai t6
70 Tidn vi tuong duo'ng tiitn cu6i ky V.l
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Trang 7cONG rY cO PSAN 616 rur
I.
01.
sti tgln ph6 tuintr xhai, Minh Khai, Hai Bd T HeNoi
Tir ngiy 01 thdng 0l nIm 2014 tl5n ngiry 30 thing 06 nim 2014
DAc DIEM Ho4.r DQNG ctA DoANH NGHr0p
Hinh thric sd hiiu viin
Ld C6ng ty c6 phAn.
Linh vgc kinh doanh
Sin xu6t, thuong mpi vd dich vu
Nginh ngh6 kinh doanh
ndm 20141d sin xuAt, lip r6p xe 6 td c6c loai
Ngoii ra, theo Gi6y chimg nhfn tllng kf doanh nghi6p, m6t s5 ngdnh nghA dugc cAp ph6p nhrmg
trong kj, ki! torin chua ph6t sinh tai C6ng ty bao g6m:
- Sin xuit vi cung ring v{t tu thi6t bi co khi giao th6ng vdn tii;
- Gia c6ng, phpc h6i, kinh doanh vAt tu, phu tr)ng, phuong ti6n thi6t bi co khi, giao th6ng vfn tii;
- Sria ch[a, kinh doanh, tlAi lf kf grii cric lo4i xe gin m6y hai brinh;
.: .^ ^
- San xuit, mua biin, lip rip, sria chta, bio hanh cric lopi xe hai binh gin mity;
nghiQp, ph6 thni c6ng nghi6p;
- Mua ban, phin lo4i, tl6ng 96i, van chuy6n, ti€u thu cdc sin phAm bing kim lopi, g5;
03.
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Trang 8cONG rY cO PSIN 616 rmr
Ndm tii chinh cria C6ng ty bit dAu til ngdy 01 thing 01 vd k6t thric tpi ngiy 31 th6ng 12 hang ndm
Dcrn vi tiAn tQ srl dung trong ghi ch6p k6 to6n ld d6ng Vi$t Nam (VND)'
m CHUAN MTJ C VA CHf DO KT TOANAP DVNG
01 Ch6dOk6to6n{pd+ng
slzoo6iQo-e1-C ,,iay 20 thang 3 ndm 2006, Th6ng tu t6 zqqlZ1Ognf-STC ngiy 3l th6ng 12 n1m 2009 c.6'a
,6 ia|],n1,,,
"a" "rrra, u" t6io,in vjOt Nu- do BQ Tdi chinh ba.n hdnh vi ciic vdn bin sira d6i,
b6 sung, huong din thyc hiQn kdm theo
Iv.
01
nghiQp viQt Nam hiQn hdnh.
Hinh thrfrc kd toin 6p dgng
C6ng ty rip dpng hinh thfc k6 toan tren may vi tinh'
C6c khoan tuong duong tiAn li c6c khoan <Iiu tu ngin h4n kh6ng quA 03 th6ng" c6 khi ning chuyAn
Jiiia i-g,r,a"r, tidn i,e knong co nhiAu rui ro trong chuy6n a6i ttrantr tidn k6 tt ngny mua khoin
dAu trr d6
C6c nghiQp vp kinh tii phrit sinh bing ngo4i tQ ttugc quy d6i ra tl6ng Vi6t Nam theo fj' gi6 thgc tii t4i
ffi ;il iui,rrJi aia- cu6i ty] cac khoin mqc ti6n c6 gtic ngosi tQ tluo c quy d6i theo tj' gi6 mua
vio cia Ngin hdng thuong mli noi doanh nghiQp m6 tei khoan c6ng b6 tai thdi tli6m lip b6o c6o tdi
chinh
Ch€nh l6ch f,i giri thgc tii phrit sinh trong kj vd ch6nh l6ch fj'gi6 do dbnh giit l4i s6 du c6c khoin
;;tl#;t; ili iia
"rai ry aoq" ghl nh4n vdo doanh thu ho{c chi phi tai
chinh kj'k6 tor{n'
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Hdng tdn kho duoc ghi nhan theo gi6 g5c Trudng hqp gi6 tri thuin co th6 thuc hien tlugc thSp hon gia i5c *ri prr' tinh-theo gia tri thuAn co th6 ttrlrc liqn.ttuo c Giri g6c
irrn
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Gi6 tri hdng tdn kho tlugc xdc dinh theo phuong phrip binh qu6n gia quyin'
Hang tdn kho tlugc hqch to6n theo phuong phip k6 khai thudng xuydn'
Trang 9cONG rY cO PuA,N 616 rnnr
s6 tggs ph6 N{int Khai, Minh Khai, Hai Bd T HdNoi
NguyAn dc ghi nhQn TSCD hitu hinh, TSCE vO hinh
tri cdn lai
Phmng phrip khliu hao TSCD hfru hinh, TSCD v6 hinh, TSCD thu| fii ch{nh
ngiy 10 th6ng 6 ndm 2013 cria 86 Tii chinh, cp th6 nhu sau:
- Nhi cria, vft kiiin trric
- M6y m6c, thi6t bi
- Phuong tiQn vfln tii, truyAn d6n
- PhAn mdm miy vi tinh
- QuyAn sri dqng tl6t c6 thdi han
B6t dQng sdn tliu nr duqc ghi nhfn theo gi6 gric Trong quri trinh nim giii cho tlng girl, ho4c cho
thu6 hoat dQng b6t ttQng san tldu tu tluoc ghi nh{n theo nguy6n gi6 gi:l tri hao mdn lu} k6 vd giri tri
cdn lai
thuAn tluqc chia tt c6ng ty con, c6ng ty li6n kiit ph6t sinh sau ngdy tlAu tu tlu c ghi nhQn vio Brio
c6o Ktlt qu6 ho4t tlQng kinh doanh C6c khoan tluo c chia khric (ngodi lqi nluA-n thuAn) du-o c coi li
phan thu h6i cec khoan dAu tu vi tlutv c ghi nhin ld khoin giAm tril gi6 giic diu tu
h?n.
vay liCn quan trqc tiiip d6n viQc ddu tu xAy dung ho6c sAn xu6t tii sin dd dang dugc tinh vio girl tr!
05 - 27 ndm
03 - 07 ndm
06 nim
03 - 05 n6m
03 - 08 n[m
03 nlm
Theo thdi gian srl dr;ng
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Trang 10c6Nc rv c6pnAx 616 rlrr
vio gi6 tri cfia tii sin tl6 (ttuo c viin ho6), bao gdm c6c kho6n l6i ti6n vay, phdn b6 c6c khoin chi6t
kh6u holc php trQi khi phit hdnh trrli phi6u, c6c khoin chi phi phu ph6t sinh li6n quan t6i qui trinh
ldm thri tqc vay
C6c khoa:r chi phi tri tru6c duoc v6n h6a dii phan bO dan vio k6t qui ho4t tiQng kinh doanh bao
g6m:
- Gii tri cdn l4i cria c6ng cu, dpng cU da xu6t dirng, chd phdn b6;
- Nhtng khoin chi phi kh6c thgc tii phdt sinh c6 li6n quan di5n ki5t qun hoat dQng sin xu6t kinh
doanh crja nhidu ni6n tl6 kti toSn;
lcj, de dam bao khi chi phi phit sinh thqc t6 kh6ng gny d6t biiin cho chi phi san xu6t kinh doanh tr6n
co sd tl6m b6o nguy6n tlc phir hqp gifia doanh thu vi chi phi Khi c6c chi phi tl6 phrit sinh, niiu c5
ch6nh l€ch v6i s6 da trich, k6 torin tiiin hdnh ghi b6 sung hoic ghi giim chi phi tunng ftng v6i phdn
ch6nh l6ch
V6n diu tu cria chri sd htu <luoc ghi nh{n theo s6 v6n thuc g6p cria chri sd h[u.
V6n khic cria chi so htru tlugc ghi theo gi6 tri cdn lai gifta gi5 tri hqp lli cta c5c tii sin mi doanh
nghiQp ttuqc c6c t6 chtc, cd nhin khric tAng, bii5u sau khi trir O c6c khoin thuii phii nQp (niiu c6) ti6n quan <l6n c6c tii sin cluo c tgng, bi6u niy vi khoan b6 sung tir ktit qui ho4t ttQng kinh doanh
gi6 tri thgc t6 vi trinh biy tr6n Bdng Cdn d6i kti todn ld m6t khoin ghi giim v6n chri sd hfru
C6 tr?c phei tri cho c6c c6 tl6ng tlu.gc ghi nhin lir.khoan phAi tri trong Bing CAn tft5i ki! to6n cta
C6ng ty sau khi c6 th6ng b6o chia c6 tric crla HQi tlong QuAn tri C6ng ty
Doanh thu bin hing tfuo c ghi nhfn khi d6ng thdi th6a mln c6c tli6u kiQn sau:
- PhAn l6n rrii ro vi lgi ich gin li6n v6i quy6n sd htiu sin phAm ho[c hang h6a 116 duo c chuy6n giao cho nguoi mua;
- CQng ty kh6ng cdn nim gir quydn quin lj hang h6a nhu ngudi sd hftu hang h6a ho4c quyAn
- Doanh thu tlugc x6c iiinh tuong tli5i ch6c ch6n;
- C6ng ty di thu dugc hoic sE thu du<v c loi ich kinh t6 tir giao dich ban hing;
Doanh thu ban hang du<v c xic tlinh theo gi6 hi hqp tli cta c6c khoin ti€n cl6 thu ho[c s6 thu duoc
doanh thu trong nim
Trang 11cONG TY co PSAN 610 rur
SO t99e pn6 Irainfr Khai, phudng Minh Hai Bd T HeNoi
Doanh thu cung cAp dich vp tluo c chj nhan khi kilt qui cria giao dich d6 rlugc xic clinh mQt c6ch
tl6ng tin c{y Trudng hgp vi6c cung c6p dich vu li6n quan tli5n nhiAu h} thi doanh thu tlugc ghi nhin
Kdt qui cua giao dich cung c5p dich vu tlugc x6c dinh khi thda min tit cdL cric tliiu ki6n sau:
- Doanh thu tluo c x6c tlinh tuong d6i chic chin;
Doanh thu ph6t sinh tu ti6n lai, tidn ban quyCn, c6 ttc, loi nhuin tlu c chia vi c6c khoin doanh thu
hoat rl6ng tdi chinh khic duoc ghi nh6n khi th6a mdn il6ng thdi hai (02) diAu kiQn sau:
- Doanh thu tluoc x6c tlinh tuong ddi chic ch6n.
C6c khoan chi phi cluoc ghi nhin vio chi phi tii chinh g6m:
- C6c kho6n t5 ao thay tl6i tj gie hiii doei cta cec nghi6p vq phit sinh li6n quan d6n ngoai t6;
- Dg phdng giAm giri dAu tu chrlng kho6n
tl6ng tdi chinh
suAt thu6 TNDN trong nam hi€n hanh.
kA6u tru, s6 ch6nh l6ch tam thoi chfu thu6 vd thur! suAt thutS TNDN