BCTC hop nhat quy 3 2014 truoc kiem toan

Luu chuyiln ti6n tir ho4t ilQng kinh doanh 0l l.. Luu chuy6n ti6n tir hoSt tlQng tii chinh 3l L Ti6n rhu tir phrit hdnh c6 phitiu.. C6 tftc, loi nhufn ttd trd cho ch0 sd h8u Lnu chuyin l

:-,/

C6NG TY c6" pnAtl 616

[xY at i(

nang ctn di5i k6 to6n hqp nhAt

86o c6o k6t qui hopt tlQng kinh doanh hqp nh6t

B6o c6o luu chuy6n tiAn tQ hqp nh6t

Bar thuy6t minh B6o c6o tii chinh hqp nh6t

cONG rY cO pnAx 6 rO rlrr

s6 toon pn5 vintr Khai, P.Minh Khai, Q.Hai Bd Trung, TP.HdN6i

86o c6o tiri chinh ho-p nh6t

100 A Tiri sin ngin h4n (100=110+120+130+140+150)

110 I TiAn vir cdc khoin tuong tluong ti€ln V.1

lll l Tidn

112 2 C6c khoan tuong tluong tidn

120 II Cic khorin dAu tu tii chinh ngin h4n y.2

l2l l DAu tu ngin h4n

130 III Cic khoiin phii thu

13l 1 Phii thu crla kh6ch hdng

132 2 Trd trudc cho ngudi b6n

135 5 C6c kho6n phii thu kh6c v.3

139 6 Dg phdng phiithu ng6n hqn kh6 <tdi (*)

140 IV Hing tdn kho

141 l Hdng tdn kho V.4

150 V Teri siin ngin h4n khic

151 l Chi phi tri tru6c ng6n h4n

152 2 Thu6 GTGT duo c khAu trar

154 3 Thuii vd c6c kho6n kh6c phii thu Nhi nudc V.5

158 5 Tdi sin ngin han kh6c V.6

200 B Tii sin diri h4n (200=210+220+240+250+260)

210 I Cic khoiin phiii thu dii h4n

220 II Teri siin c6 dinh

221 l Tai san c6 dinh hiru hinh

222 - Nguy1n gid

223 - Gid tr! hao mdn lui k€ t*1

227 3 Tai san c5 dinh vo hinh

228 - Nguy€n gid

229 - Giti tri hao mdn tui kd t*)

230 4 Chi phi x6y dqng co bin dd dang

240 III Bit dong srin tllu tu

250 IV C6c khoiin tliu tu tii chinh dii hen

258 3 Ddutuddi hqn kh6c V.l0

259 4 Du phdng giim gi6 dAu tu tdi chinh ddi han V.l I

260 Y Tiri siin dii h4n kh6c

261 l Chi phi tr6 trudc ddi h4n Y.l2

269 vI Lqi th6 thudng m?i

3010912014

VNE

698,078,553,441

29,776,609,39629,776,609,396-

12,650,000,000 12,650,000,000

47,397,556,886t7't,994,604,971( 124.597.048,08.-()

18,855,000 1s8,939,000 (1,10.084,000)

20,545,497,000

30,635,936,403 25,988,052,87 5

3,392,578,5125,238,371,354

2,849 ,213 ,818

6,689,855,441 231,130,013,115

0 195,520,388,668 49,384,154,588 169,64t,368,271

cONG rY cO PnAx 6 rO rlrr 860 c6o tdi chinh hgp nh6t

Quj 3 ndm 2014

s6 l99B phii Minh Khai, P.Minh Khai, Q.Hai Bd Trung TP.Hd Noi

312 2 Phii tr& cho ngudi bin

3 l3 l Ngudi mua tra tian trudc

314 4 Thuii vi cdc khoin phii nQp Nhd nu6c V'14

315 5 Phii tri ngudi lao tlQng

316 6 Chi phi phii trfl V.15

3lg 9 C6c khoin phii tr6, phii nQp ngin h4n kh6c V.l6

323 I l QuY khen thudng vi phfc lgi

30109t2014

VNE

596,304,713,470585,100,706,38016s,382,352,149

343 ,843 ,542,264 38,006,046,339

14,356,741,3682,063,379,369

5,999,582,317

14,640,142,382808,920,192

11,204,007,090 8,918,400,000

2,255,847,09029,760,000321,344,552,979

321,344,,552,979 308,391,170,000 956,560,833 483,226,387

(8,680,989,647)I,213,098,007

537,543,481 18.443,943,918

338 8 Doanh thu chua thuc hiCn

400 B Ngu6n v6n chii sit hilu (400=410+430)

410 I Ngudn v6n chii sO htu

4ll l Viin rliu tu cia chrl s0 hiru

412 2 Th{ng du v6n c6 phin

413 3 V6n kh6c cria chrl sd htu

414 4 C6 phiiiu qu! (*)

417 7 Qu! tlAu tu ph6t tri€n

418 8 Qu! dU phdng tdi chinh

420 10 Lqi nhu{n sau thuii chua phnn ph5i

430 II Ngudn kinh phi vir qui khic

500 C Lqi ich ciia c5 tt6ng thi6u s6

TONG CONG NGUON VON

Ngudi lip bi6u K6 toin tru6'lg

931,,932,972,485 529,649,215,377

196,7 47 ,500,641

186,358,005,551 90,818,400,150 62,418,371,24s 10,248,258,825 8,027,810,090

2,7 49 ,847 ,09029,248,000

318,7 49,789,487

318,7 49,789,487 284,502,360,000 24,845,370,833 483,226,387 (8,680,989,647) 806,390,333 130,835,807 16,662,595,774

0 14,151,925,249

Bii Vin Htru

D6 XuAn quang Ng6 VIn Hin

=-f6\^tF o\ ) ra 6r a

=- 'q olry^ro\caF

o1 6

^!q t F} ) - al a:l o1

F-cONG rY c6 ruAx O rO rur

S6 tloa pn6 Minh Khai, P.Minh Khai Q.Hai Bd Trung TP.Ha NOi

86o c6o tii chinh hgp nhSt

Quf 3 n6m 2014

BAo CAo LtIu CHUYEN TIEN TE HOP NHAT

Chi ti6u

Quf 3 nnm 2014 (Theo phrong phrip tr$c tidp)

TM Tir 1/1/2014 tl6n Tir 1/1/2013 il6n

30t09t2014 3t)/09t2013

I Luu chuyiln ti6n tir ho4t ilQng kinh doanh

0l l TiAn thu tii b6n hing, cung cAp dich vu vd doanh thu kh6c

02 2 Ticn chi tra cho ngudi cung c6p hdng h6a vi dich vp

03 3 TiAn chi tra cho ngudi lao tlQng

04 4 TiAn chi tra lai vay

05 5 Tidn chi nOp thuii thu nhap doanh nghiQp

06 6 ridn thu fh6c tir ho4t ilQng kinh doanh

07 7 Ticn chi kh6c cho hoat tlOng kinh doanh

20 Luu chuydn tiin thuiin tb hoqt ttQng kinh doanh

II Luu chuy6n tiAn tir hopt ttQng tliu tu

2l l.Tienchi d6muasim, xiy dgng TSCD vi c6c tii sin DH kh6r

22 2 Tidn thu tt thanh ly, nhugng brin TSCD vd c6c TSDH kh6c

23 3 TiAn chi cho vay, muac6cc6ngcq ng cria tlon v! kh6c

24 4.TiAnthuhdi chovay,bdnl4i c6cc6ngcp ng cia tlon vi kh6c

25 s tidn chi tliu tug6p v6n vdo don vi kh6c

26 6 Tidn thu hdi ddutug6pv6n vio tlon vi kh6c

27 7 Tidn thuldi cho vay, cii tric vi lgi nhuin tlugc chia

30 Lru chuyin tiln thuAn tu hogt it\ng Ida tE

III Luu chuy6n ti6n tir hoSt tlQng tii chinh

3l L Ti6n rhu tir phrit hdnh c6 phitiu nh{n v5n g6p cria chrl sd htu

,, 2 Ti6n chi triLv6n g6p cho c6c ch[r so htu,

nrua lai cd phi€u c0a doanh nghiQp da phdt hdnh

3 Tidn vay ng6n hpn, dii h4n nhfn dugc

4 I len chr tra ng goc vay

) I ren chr tra no tnue Iar cnrnn

6 C6 tftc, loi nhufn ttd trd cho ch0 sd h8u

Lnu chuyin liin thudn tir hogt ttQng tdi chinh

Luu chuy6n tidn thuAn trong k)

Tidn vi tuong tluong tidn ttiu kj

Anh hudng cia thay d6i ti gi6 h5i doii quy d6i ngo4i tQ

Ti6n vir tudng dudng tidn cui6i t<j

878,599,209,077

(761 ,156,751 51-<)

Q3.741,929,409)(4.262,301,910)(t,847 639.372)27,239,ss4,991{148.726.934,682)(49,8s9,792,890)

(6,445.66S,588)

0

(7.140,000.000)'t5,035,497,000

0 0

3,283,073,8254,732,901,237

t 1,2s0,991 ,660

0 1,395,201,000 2,920,325,407

0

(26.312.237,220)49,142,714,7794,015,823,1262s,760,761,390

24,88029,776,609,396

0

t7 t,478,426,862(311,044,468,718)

0 (1,600,000,000) (141,166,041,8s6)

01

cONG rY cO Pni.N OrO rur

S5 t qqe ph6 l\4inh Khai, P.Minh Khai, Q.Hai B,i T TP.Hd Noi

sAN rHuvfT MINHrAo cAo rAI cHiNH HqP NHAr

Tir ngiry 01 thing 01 nim 2014 il6n ngiy 30 thfng 09 nlm 2014

DAC DIEM HOA.T D9NG CUA DOANH NGHIEP

Hinh thric sfr hiru v5n

Ln Cdng ty c6 phin

Linh vrlc kinh doanh

Sin xu6t, thuong mPi vd dlch vu

Ngdrnh nghA kinh doanh

Ho4t tlQng chinh cta cong ty trong kj, k6 torln tir ngny 01 th6ng 0l n[m 2013 d6n ngiy 30 th6ng 09

ndrn 2014 li sAn xuAt, lip rip xe 6 t6 c6c lopi'

Ngoii ra, theo Gi6y chrlng nh{n dlng kj doanh nghiQp, lnQt sii nginh nghA tlugc c6p ph6p nhung

trong kj, k6 to6n chua phit sinh tai C6ng ty bao g6m:

- Sin xuAt vi cung rlng v{t tu thi6t bi co khi giao th6ng vin tii;

- Gia c6ng, phuc h6i, kinh doanh vflt tu, php tirng, phuong tiQn thiiit b! co khi' giao thdng v{n tAi;

- Sia chEa, kinh doanh, dai lf k! giri c6c lo4i xe gin m6y hai binh;

- Kinh doanh hing dipn, tliQn tt, hing trang tri nQi th6t;

- Ldm dlch vu xu6t nh{p khiu vat tu phu ting phuong ti6n giao th6ng vfln tii;

- Eai lj, kinh doanh vft tu, thi6t bi phtt ting, v{t liQu xAy dqng vi dlch vg vfn tii hdng h6a;

- Kinh doanh xuAt nhfp khAu vflt tu, phu tirng, phuong ti6n vfn tii n6ng sin vi hing ti6u dirng;

- Kinh doanh xuit nh{p khAu n6ng, lAm, th6 sin, hii sin;

- Kinh doanh tqm nh{p, tii xuAt, chuyiin khAu hdng h6a;

- D4i lli xnng dAu, nhi€n liQu;

- XAy dgng c6ng trinh giao th6ng;

- Dich vu vfln tii vi giao nhin hdng h6a xu6t nhfp khiu;

- Kinh doanh xu6t nhip khAu vat tu, thi6t bi php tilng 6 t6, xe g[n m6y hai brinh;

- Kinh doanh b6t dQng sin;

- Khai tlr6c ch6 bi6n, kinh doanh kho6ng sin;

- Sin xu6t, mua bin, lip rip, sria chta, bio hdnh c6c lo4i xe hai b6nh gin miy;

- Thu gom, ph6n lo4i, t6i chiS, d6ng g6i, v{n chuy6n, xt li r6c thii c6ng nghiQp' phii liQu c6ng

nghiep, ph6 thai c6ng nghiQP;

- Mua b6n, phAn lo4i, tl6ng g6i, vin chuy6n, ti6u thq c6c sin phim blng kim loai' g5;

- Dich vq vQ sinh mdi trudng;

- Thi6t k6 phuong tiQn giao th6ng dudng bQ'

cONG rY c6 PHAN 610 rYrr

s5 t qse oh6 N4inh Khai, P.Minh Khai, Q.Hai Bd r ;[P.Hn N6i

sno thuv5t minl, 86o c6o tiLi chinh hgp nhat (ti theo)

04 C6ng ty con tlugc hgP nhAt

TGn c6ng ty con- Eia chi

Quydn bi6u q,,y6t C6ng ty ",ia

mg _

Tgi ngdy Ttti ngdY

30/09/2014 0l/01/2014

Tf lQ lqi ichc,ia Cdng ty

m9 Qi ngiy

30/0912014C6ng ty C6 phAn Dich vu 56 7 Luong Y6n,

vaD tai 0 t6 s6 8 Phudng BPch Ding,

qu{n Hai Bi Trung,

thnnh ph5 Hn NOi C6rrg ty C6 phin c<r khi t6 dan ph5 ri6n

xdy dung vd tu vin 30-4 Trung, thi trdn Trdu

Qu!, huYQn Gia Lim,

Nim tii chinh cia C6ng ty bit diu ti ngay 0l th6ng 0l vA k6t thirc t4i ngiy 31 th6ng 12 hdng n[m

Don vi tidn tQ sri dgng trong k6 torin

Don v! ti6n tQ st dung trong ghi ch6p kti torin ld tl6ng ViQt Nam (\rl'JD)'

CHUAN MTI C VA CHf DQ Kf TOAN AP DUNG

Cn6 aQ t6 torin 6p agng

C6ng ty 6p dpng chrl d6 ki5 to6n doanh nghiQp.ViQt Nam ban hinh theo Quy6t Ainh sil 15120061QD'

grC,say 20 ti6ng3 ndm 2006, Th6ng tu s6 Z4qlZOOgfir-STC ngdy 31 th6ng 12 nim 2009 cia

,O iii"ir",,

"i" Jrr"a, msc k6 to6n v;et Nam do BQ Tdi chinh ban hinh vi

c6c v[n bin sua d6i,

b6 sung, hu6ng d6n thqc hiQn kdm theo

Tuy6n bd vd viQc tuin thi ChuAn mryc k6 toin vir cn6 ag t5 toan

86o c6o tdi chinh hop nh6t dugc lip vd trinh bdy phir hqp v6i c6c chuin mqc kii torin, chii ao t6

to6n doanh nghiQp ViQt Nam hiQn hinh

Hinh thric k6 todn riP dgng

C6ng ty rip dgtng hinh thfc kii toAn tr€n miy vi tinh'

CAC CHiNH SACH Kf TOAN AP DUNG

Co so lflp bio cio tiri chinh hgP nh6t

86o c5o tii chinh hqp nh6t duo c trinh biy theo nguy€n tic gih giic'

Co s6' ho.'p nh6t

Cdtrg tY con

C6ns tv con li tlon vi chiu su ki6m so6t cria c6ng ty mc SU ki6m so6t t6n tai khi c6ng ty m9 co khi

,r'r*

"u"ifap nay gian titip chi phtii

c6c chinh s6ch tii chinh vd ho?t dQng cta c6ng ty con d6 thu

:

I

I I

cONG rY cO PHAN 610 rMr

s6 tsse plriS Minh Khai, P.Minh Khai TP.HnNoi

minh 86o c6o tiri chinh hgp theo)

ilugc cic lo i (eh kinh t6 tir c6c ho?t dQng ndy Khi tl6nh gii quydn kiiim so6t c6 tinh dtln quy6n bi6u

quy6t tidrn ning hiQn dang c6 hiQu tqc lray se dugc chuyiin d6i

K6t que hoat tlQng kinh doanh crla C6ng ty con sE tluo c dua vdo b6o ciio tdi chinh ho p nh6t k6 ti'

ngdy mua, li ngiy c6ng ty m9 thgc sq rim qry6n ki6m soit c6ng ty con K6t qui hopt dQng kinh

doanh cfra cdng ty con b! thanh l;i dugc tlua vdo Biio c6o k6t qui ho4t tlQng kinh doanh ho-p nhit

cho t6i ngiy thanh l1i.

Sti du c6c tdi khoin tr6n Bing can d6i k6 to6n gi[a C6ng ty m9 vi ciic c6ng ty con, cic giao dich

nQi bO, c6c khoin ldi nQi bQ chua thgc hien ph6t sinh tt c6c giao dich ndLy tluo c lo4i trir khi l{p b6o

crio tii chinh hqp nh't C6c khoin 16 chua thuc hien phrit sinh tt c6c giao dlch nQi bQ cflng tlugc

loai b6 trir khi chi phi t4o ncn khoin 16 d6 kh6ng th6 thu h6i tlugc

Nguy0n tic ghi nh$n c6c khoin tiijn vi cic khoin tuong tluong ti6n

Cic khoin tiAn bao g6m ti6n m[t, tidn grii ng6n hing, ti6n tlang chuy6n

Cic khoin tuong tlu'ong tiAn li c5c khoAn ttiu tu ngin h4n kh6ng quri 03 thring c6 khd ndng chuy6n

d6i dA deng thdnh ti6n vd kh6ng c6 nhidu rrli ro trong chuy6n di5i thinh ti6n k6 tir ngdy mua khoin

diu tu d6

Cdc nghiQp vs kinh t6 ph6t sinh blng ngo4i tQ tlugc quy d6i ra ddng ViQt Nam theo ti gia thuc tii tai

thdi tliiim ph6t sinh giao dich ngoai te cria Ngan hing Thu'nng mpi noi doanh nghipp c6 giao dich

ph6t sinh T4i thdi di6m cu6i ky, cec khoan mqc tiAn t6 c6 g6c ngoqi tQ tlugc quy d6i theo ty gi6

mua vio cria Ngdn heng thuong mai noi doanh nghiQp md tii khoin c6ng b6 tai thdi di6m l{p 86o

c6o tii chinh hop nh6t

Ch6nh IQch fj' gi6 thgc t6 phrit sinh trong kj' vi chdnh lQch d gi6 do tl6nh gi6 l4i stl du ciic khoAn

|nuc tiAn t6 tai ttrOi al6m cu6i k1,du.c ghi nh{n vio doanh thu ho[c chi phi tii chinh trong kj,kii

toin

Nguy6n tic ghi nh{n hirng tdn kho

Hing t6n kho tlu.o c ghi nhin theo gi6 g6c Trudng hgp gi6 tri thuin c6 th6 thgc hi6n tlugc thap h<m

gia g6c ttri phni tinhiheo gii tri thuin c6 th6 thuc hiQn tlugc Gi6 gtic hing t6n kho bao g6m chi phi

mra, ctri ptii chil biiin vi cric chi ph( li6n quan tryc tiiip kh6c ph6t sinh d6 c6 dugc hdng t6n kho 6

ilia <li6rn vd tr4ng th6i hign tai

Giri tri hdng tdn kho dugc xric rlinh theo phuong ph6p binh qudn gia quyAn.

Hdng t6n kho duo c hach torln theo phuong ph6p k6 khai thudng xuy€n

Nguy6n tic ghi nhin vir kh6u hao tii sin cii alinh

NguyAn ic ghi nhfrn TSCD htu hinh, TSCD v6 hinh

Tdi sAn c5 dinh h0u hinh, v6 hinh rlu.qc ghi nh{n theo gii g5c Trong qu6 trinh sri dung, tii sin c5

dinh h[.u hinh, tii san

"6 dinh u6 hinh rlugc ghi nh{n theo nguy6n gi6, gi6 tri hao md, lu! k6 vi gi6

tri cdn lai

Phmng phtip khiiu hao TSCE hiru hinh, TSCD vO hinh

Tii sin c6 dinh tlugc kh6u hao theo phuong phrip tludng thing dga tr6n thdi gian hrlu dpng u6c

ti,h Thdi gian khiu hao rlugc x6c <l!nh phi hgp"v6i quy tlinh tai Th6ng tu s6 45/2013/TT-BTC

ngiy l0 th6ng 6 n6m 2013 cria BQ Tii chinh, cU th€ nhu sau:

cONG rY cOPHAN 616 rur

s6 t gss pt,5 N.{tnh Khai, p.Minh Khai, Q.Hai Bi T TP.Hn N0i

Bin thuy6t minh B{o crlo tii chinh hg'p nhfft ( theo)

- M6y m6c, thi6t bi

- Phuong tiQn vin tii, truydn din

- Thi6t bi, dqng cu quin lj

Nguy6n tic ghi nh$n cic khoin diu tu tdti chinh

C5c khoin iliu tu chring kho6n tpi thdi di6m b6o c6o, n6u:

- C6 thdi hp thu hdi ho[c tl6o h4n kh6ng quri 03 th6ng k6 tir ngdy mua khoin dAu tu d6 dugc coi

li "tuong duong tiAn";

- C6 thdi lrpn thu h6i v6n du6i 0l n[m hodc trong 0l chu kj, kinh doanh duqc phdn loai li tii sin

ngin h4n;

- C6thdi han thu hdi viin tr6n 01 nimhof,chon01 chu kj kinh doanh tlugc phin loai litii sin ddi

han.

Dg phdng giirn gi6 tliu tu chung kho6n tlugc lfp vio thdi tti6m cu6i kj, ld sil ch6nh lQch giua gi6

gi5c cta c6c khoin diu tu tluoc h4ch to6n tr6n s5 k6 toin l6n hon gi6 tri thi trudng cira chfng t4i

thdi iliiim l{p dr,r phdng

07 Nguy6n tic ghi nhln vdr viin h6a c{c khoin chi phi tli vay

Chi phi di vay dugc ghi nhin vio chi phi sAn xuAt, kinh doanh trong kj,khi ph6t sinh, trir chi phi tli

vay li6n quan trgc tiiip d6n vi€c diu tu xiy dung hoqc sin xu6t tdi sdn dd dang tlugc tinh vdo giri tri

cira tdi sin tl6 (ttuqc vtln hoi) khi c6 tltl c6c diAu kiQn quy tlinh trong ChuAn mgc kil to6n ViQt Nam

sti to *ctri phi tli vay".

08 Lgi th6 thuong m4i

Loi th6 thuong mai li khoin ch6nh lpch gi[a gi6 phi hap nh6t kinh doanh l6n hon phAn s6 htu cria

b€n rnua trong gi6 tri hqp lli thuin cia tdi sin ng phdi trd c6 thii x6c dinh aluo-c vi c6c khodn no tidm

ting (n6u c6) cria b6n bi mua Lqi th6 thuong m4i tlu<r c phin b6 din vio chi phi sin xu6t kinh doanh

theo phuong ph6p tlu'ong thing, thoi gian phAn bd kh6ng qu6 l0 nim

09 Nguy6n tic ghi nhin vi v5n h6a cric khoin chi phi khic

C6c khoin chi phi tri tru6c tlugc vdn h6a tlii phin b6 din vio kilt qui ho4t tlQng kinh doanh hqp

nh6t bao g6m:

- Gi6 tri cdn l4i cria c6ng cp, dpng cp tl6 xuAt dirng, chd phin b6;

- Chi phi rtAn bir, san lip mflt bing;

- Nhri'ng khoin chi phi kh6c.thgc t6 phrit sinh c6 lien quan tttin k6t qui ho4t dQng sin xuit kinh

doanh cua nhi6u ni6n tlQ k6 torin

Chi phi tri tru6c tluo c ph6n b6 theo phuong ph6p tludng thing

10 Nguy6n tic ghi nhin chi phi phrii tri

KhoAn chi phi thfrc t6 chua phrit sinh nhung tlugc trich truoc vio chi phi sin xu6t,.kinh doanh trong

k, de dam Lao kl.ri

"hi phi pirrit sinh rhu'c t6khong gey dQt bilin cho chi phi sin xuit kinh doanh tr6n

co sd tlirr bio nguyEn tic phir hqp gita doanh thu vd chi phi Khi cecihi phi tl6 ph6t sinh, n6u c6

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