BCTC rieng quy 1 nam 2014 truoc kiem toan tài liệu, giáo án, bài giảng , luận văn, luận án, đồ án, bài tập lớn về tất cả...
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pS !998 phS tr,tlntr Khal phudng Minh Khai, qufn Hai Bd Tnmg, thnnh phO HdNOi
Bing cdn AOi tti toen
B6o c6o ki5t qui hopt dQng kinh doanh
86o c6o luu chuyiSn tiAn tQ
Bin thuyi5t minh 86o c6o tii chinh
l-2
3
4
s-18
Trang 3cONc ry cO puAN O rO rur
SO tqqe pn6 uint Khai, p.Minh Khai, e.Hai Bi Tnmg, Tp.Ha NOi
86o c6o tii chfnh Quy I n6m 2014
Tgi ngiy 3110312014
TM 31103t2014
VND
0u0u2014
\TND
TAI SAN
100 A TAi sin ngin h3n (100=110+120+130+140+150)
111 1 Ti€n
ll2 2 Cdc khoin tucrng duong ti6n
409,967,000,240 20,585,311,331 6,385,311,331 14,200,000,000
16,575,497,000
16,575,497,000 19,587,395,737 11,173,927,650
2,l3g,l5g,4lg
0
6,632,122,293 (357,822,624) 334,651,550,544 334,651,550,544 18,567,255,629 944,161,709
10,078,492,119
2,750,640,861 4,793,970,939 224,436,369,994
174,857,693,913 30,301,026,377 120,567,096,343
(90,266;,069,96i6)
24,511,500
88,939,000
(64,427,s00) 144,532,145,936
0 32;623,180,776 32,622,842,976 1,073,530
(735,730)
16,955,504,395 16,955,504,395
0
266,583,400,633
21,627,433,510 5,627,433,510
16,000,000,000 14,545,497,000 14,545,497,000 18,188,750,516 13,915,849,337 1,913,999,307
0
2,816,825,496 {357,822,624) 203,547,192,694
203,547,182,694
8,674,536,913 732,574,416
115,315,067
2,849,213,818 4,977,433,612 225,975,696,964
176,322,588,619 30,936,141,775 120,294,176,343
(89,3 s8,434,568) 27,339,750
88,939,000 (6 t,s99,2s0)
145,359,107,094
0 32,623,123,776 32,622,842,976 1,073,530
(792.730)
17,029,984,469 17,029,984,469
0
120
t2t
130
l3t
132
r33
135
139
II Cic khoin tliu tu thi chinh ng6n h4n V.2
1 DAutunginh4n
III Cr{c khoin phii thu
1 Phai thu cfla kh6ch hdng
2 Trhtrudc cho ngudi brin
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6 DU phdng phAi thu ngin tran kh6 ddi (*)
1
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140 IV.Hing tdn kho
l4l l Hdng tdn kho
150 V Tni sin ngin h4n khdc
151 1 Chi phi tri trur6c ng6n hgn
152 2 Thuti GTGT clu-o c kh6u tru
154 3 Thu6 vdcfuckhoinkh6cph6ithuNhinudc V.5
158 5 Tei s6n ngSn han kh6c V.6
200 B TAi sin diri h4n (200=210+220+240+250+260)
220 II Tni sin c6 ainn
221 1 Tdi sin cO Oinfr hiru hinh
222 - NguyAn gtd
223 - Gid tr! hao mdn ld kii (*)
227 3 Tei san cri <Ilnh vd hinh
228 - NgtryAn gid
229 - Gid tri hao mdn luy kA f)
230 4 Chi phi xdy dr,mg co bin d0 dang
240 III B6t tlQng sin tliu tu
250 IV Cdc khoin tIAu tutdi chfnh diri hqn
258 3 DAu tu ddi h4n kh6c V.11
259 4 Dgphdng gi6m gi6dAututdi chinhddi h4n(*) V.l2
260 V TAri sin dii h4n khic
261 l Chi phi tri trudc ddi h4n V.13
268 3 Tdi s6n ddi h4n khric
270 T6NG CQNG TAr SAN (270 = 100+200)
v.4
v.7
v.8
v.9
634,403,369,224 492,559,097,497
Trang 4cONG rY cO PHAN O rO rur B5o c6o tii chinh
Quf I nim 2014 S6 tqqe pfrO vtinh Khai, p.Minh Khai,
e.Hai Bi Tnmg, Tp.HeNOi
nANc cAN o6r x[ roAN
Tqi ngiy 3ll08,nW4
TM 31t03t2014
VND
0u0u2014 VND
300 A.Ngphii tri (300 =310+330)
310 I Nqngfn h4n
311 1 Vayvingng6nhpn
312 2 Philitricho ngudi b6n
313 3 Nguli mua triti6n tru6c
314 4 Thui5 vd c6c khoan ph6i nQp Nhd nu6c
315 5 Phai tr6 ngudi lao <lQng
316 6 Chi phi phii tri
319 9 Cic khoin phii tr6, phni nQp ng6n hpn kh6c
323 I l Qu! khen thu&ng vd phric lgi
330 II Nq dii h4n
333 : Phii tr6 ddi h4n khric
334 4 Vayvdngdiih4n
400 B Ngudn v5n chri sO ht?u (400=410+430)
410 I Ngu6n v6n chfr s& hii'u
4ll l Vtin ttAu tu cria chri sd hiru
412 2 Thgngdu vtin cO phdn
413 3 V6n kh6c cria chri sd htu
414 4 C6 phi6u quy (*)
417 7 QuI <tAu tu phrit tri6n
420 10 Lqi nhufln sauthuti chuaph6nph6i
430 II Ngu6n kinh phi vir qui khdc
440 r6NG CQNG NGUoN V6N 634,403,369,224 492,559,097,497
v.l4
306,230,103,055 295,934,703,055
658,145,000
264,594,523,922
12,555,974,911
2,415,061,912 2,045,999,494 7,904,395,302
0 6,753,080,910
7,532,014
9,295,400,000 7,910,400,000 1,395,000,000 3281173,266,169
328,113,266,169 284,502,360,000 24,249,537,500
483,226,397
(8,680,989,647)
616,799,435
27,002,333,494
0
174,492,666,670 165,497,266,670 83,436,734,974 60,843,087,076
9,098,943,915
2,370,490,691 1,120,939,794
2,417,029,392
0
6,202,609,924 7,532,014
8,995,400,000 7,610,400,000 1,385,000,000 318,066,430,927 318,066,430,927 284,502,360,000
24,249,537,500
483,226,387 (8,680,989,647) 616,798,435 16,895,498,152
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s6 l99P ph5 Minh Khai, p.Minh Khai, Q.Hai Ba rnmg, Tp.He Noi Quy I nam 2014
nAo cAo LrIu cHUvtN rrEN rp
Quf l NIm 2014 (Theo phrong phtip trtrc ti6p)
MA
so
Chi ti6u Tir 01/01/2014 d6n
3U03t2014
Ti'01/01/2013 d6n
3u03t2013
I Luu chuy6n ti6n tir hogt ilQng kinh doanh
l Ti6n thu tir bdn hdng, cung c6p dich vg vd doanh
ul
thu kh6c
02 2 Ti6n chi tri cho ngudi cung c6p hdng h6a vd dich vp
03 3 Ti6n chi tri cho ngudi lao dQng
04 4 Ti6n chi trt ldi vay
05 5 Ti6n chi nQp thu6 thu nhpp doanh nghi€p
06 6 Ti6n thu kh6c tu hopt rlQng kinh doanh
07 7 Ti6n chi kh6c cho ho4t rlQng kinh doanh
20 Lru chuydn filn thudn tit hogt itQng kinh doanh
II Luu chuy6n ti6n tir ho4t rlQng tliu tu
., l Ti6n chi tt6 mua s6m, xiy dgng TSCD vd c6c tdi
2t sin DH
kh6c
)) 2 Ti6n thu hr thanh l1f, nhugng b6n TSCD vd c6c
TSDH khdc
25 5 Ti6n chi il6u tu g6p v6n vdo iton vikh6c
26 6 Ti6n thu hdi dAu tu g6p v6n vdo don vi kh6c
27 7 Ti6n thu l6i cho vay, c6 tuc vi lgi nhu6n du-o c chia
30 Lru chuydn fiin thudn tu hogt itQng tliu tr
III Luu chuy6n tidn ttr ho4t itQng tii chinh
33 3 Ti€n vay ngin h4n, dii hgn nhQn <lugc
34 4 TiAn chi tri ng g6c vay
36 6 Cb tftc,lqi nhufln rld trd cho chri sd htru
40 Luu chuyhn tiin thudn ttr hogt itQng tdi ch{nh
50 Luu chuy6n ti6n thuAn trong kf
60 Ti6n vir tuong duong tiAn dAu ki
6l Antr tru<rng cria thay O6i 6r gia h6i do6i quy d6i ngopi tQ
70 Ti6n vir tuong tlu'ong ti6n cudi ty V.l 20,585,311,331 11,765,914,951
223,973,769,310
(106,968, I 44,953) (6,753,643.400) (1,663,576,613)
0
924,967,109
(23,898,091.94 t)
85,625,179,611
{264,595,779}
1,091,556,936 (4,875,000,000)
0
159,329,026 (3,889,710,916)
98,754,569,662
(181,533"159,636)
0
(82,778,599,974) (1,{t42.122,119)
21,6271433,510
0
116,290,091,749
(52,007,652.688) (5,245,753,000)
{5,644.9'/7 ,494)
0 12,903,309,055
(12,319.919.857)
53,965,087,764
(371,653,793)
0 (.5.080,000,000) 5,025,093,273 84,878,880 (341,681,64A)
44,394,759,570
{9$,952.5t)7 ,777)
0
(s2,557,749,207)
1,065,656,917
10,700,257,934
0
Ngud'i IQp bi6u
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Tq Thu Thriy
! thdng 4 ndm 2014
Tru0ng Phdng Tii chlnh - K6
S/c0ive rv
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Tir ngiy 01 th{ng 01 nrm zot+ a6n ngiy 3r th{ng 03 nrm 2014
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01 Hinh thric s& hfru viin
Ld C6ng ty c6 phan.
02 Linh vgc kinh doanh
SAn xu6t, thuong mai vi dich vp
03 Nginh nghd t<inh doanh
Hoat d6ng chinh cria Cgng ty trong kj' kri to5n tri ngdy 0l th6ng 01 nam 2014 d€,nngdy 3l th5ng 03 :{
ndm2}l4ld sin xu5t, lilp rilp xe 6 t6 c6c loai
Ngodi ra, theo Gi6y chung nhdn cllng ky doanh nghiQp, mQt sii ngdnh ngh6 duo c c6p phdp nhung :
- S6n xu6t vd cung irng vflt tu thii5t bi co khf giao th6ng vdn t6i;
- Gia cdng, phuc h6i, kinh doanh vflt tu, phu tung, phuong tiQn thit5t bi co khi, giao th6ng vfn t6i;
- Sta chfi'a, kinh doanh, dpi lf lcj giri c6c lopi xe gfunm|y hai b6nh;
- Kinh doanh hdng cli6n, rtiQn tri, hdng trang tri nQi th6t;
- Ldm dich vp xu6t nh6p khAu vflttu phu tungphuong tiQn giao th6ng v6n tii;
- Dai lli, kinh doanh vft tu, thi6t bi phu tung, v6t li6u x6y dqng vd dfch vp v{n t6i hdng h6a;
- Kinh doanh xu6t nhap khAu v6t tu, phu tirng, phuong ti6n v6n tii n6ng s6n vd hdng ti6u dirng;
- Kinh doanh xu6t nhap khAu n6ng, l6m, th6 s6n, h6i sin;
- Kinh doanh t4m nhfp, thintdt, chuyi5n khAu hing h6a;
- Dai ly x[ng dAu, nhi6n liQu;
- Xdy dung c6ng trinh giao th6ng;
- Dich vg vfln tii vd giao nhpn hdng h6axu6t nhpp khAu;
- Kinh doanh xu6t nh6p khAu vft tu, thir5t bi phu ting 6 t6, xe g6n miry haibinh;
- Kinh doanh b6t d6ng sin;
- Khai th6c ch6 bi6n, kinh doanh kho6ng s6n;
- SAn xudt, mua bfun,llp r5p, s*a chfi'a, b6o hdnh cdc loai xe hai b6nh ghnmiry;
- Thu gom, phAn loqi, thi chr5, <l6ng g6i, v4n chuyiSn, xri llf r6c th6i c6ng nghiQp, ph6 liQu c6ng
nghi$p, pne tnai c6ng nghiCp;
- Mua b6n, phdn loai, <t6ng g6i, van chuy6n, ti6u thu c6c s6n phAm bing kim loai, g5;
- Dich vu vQ sinh m6i trudng;
- fhit5t kti phuong tiQn giao th6ng ttudng bQ.
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Trang 8cONc ry c6 pnAN 610 rnar
li -122F phi lg*I sl"ti, p-lsre-\[rl5]ei, -q]*H4 P.3-rrs_*e,.th14 p!6 na Noi
Bfrn thuy6t minh 86o c6o tii chinh (tii5p theo)
rr NAVI rAr cnixn, DoN v1rrtN rp strou NG TRONG rn roAN
01 NIm tdi chinh
Nlm tii chinh cfia C6ng ty bit dAu tir ngdy 01 thr{ng 01 vn k6t thric t4i ngdy 3 t th6ng12 hdng nim
02 Dtrn vi tidn tQ sfr dgng trong k6 to6n
Don vi ti6n tQ str dgng trong ghi ch6p kti to6n ld d6ng ViQt Nam (VND)
01 Ch6 dO k6 todn 6p dgng
c6ng ty 5p dpng ctr6 aO k6 to6n doanh nghiQp vi9t Nam ban hdnh theo euy6t dinh s6
t5/2006/eE-BTC ngdy 20 thhng 3 nim 2006, Th6ng tu sii z44l2oOg/TT-BTC ngdy 3 t thdng t2 ndm2009 cita
B0 Tdi chinh, c6c chuAn muc kt5 to6n ViQt Nam do BO Tei chinh ban hdnh vd clac vtnb6n stra d6i,
bd sung, hu6ng d6n thgc hiQn kdm theo
02 Tuy6n bii vG viQc tuan thri chuAn mgc k6 to6n vir cn6 a6 t6 to6n
86o c6o tii chinh <Iugc lfp vd trinh bdy phn hqp v6i c6c chuAn muc k6 to5n, ch6 clQ kri to6n doanh
nghi€p Vi6t Nam hiQn hanh.
03 Ilinh thtfrc t<6 todn dp dgng
C6ng ty 5p dpng hinh thric k6 todn tr6n m6y vi tfnh
rv cAc cnirvn sAcn xn roAu Ar nqNc
01 Nguy6n tic ghi nhfn c6c khoin tidn vdr c6c khof,n tuang tluorrg tidn
c6c khoan ti6n bao g6m tidn mdt, ti6n grii ngdn hdng, ti6n trang chuy6n
C5c khoin tuong dugn8 ti6n li c6c khoin dAu tu ng6n han kh6ng qui 03 th6ng c6 kh6 ndng chuyiSn
AOi ac ddng thdnh tiAn vd khdng c6 nhi6u rui ro trong chuy,5n AIi tfrarf, ti6n kZ ft ngdy mua kho6n
dAu tu cl6.
C6c nghiQp vs kinh t6 philt sinh bdng ngo4i tQ <lugc quy <l6i ra d6ng ViQt Nam theo ry gi;thvc t6 tai
thoi tli6m ph6t sinh giao dich ngoai t6 cria Ngdn hdng Thucrng mai noi doanh nghiQp c6 giao dich
ph6t sinh Tpi thdi di6m cudi kj', c6c kho6n muc ti6n c6 gdc ngo4i tQ cluoc quy OOi tfr"o t{ gii mta
vio cria NgAn hing thucrng mai noi doanh nghiCp md tdi khoin c6ng b6 tai thdi di6m l6p b6o c5o tdi
chinh
Ch6nh.lQch ty ei|thpc ti5 ph6t sinh trong kj,vd ch6nh lQch f1, gif do d6nh gi1lai sri du c6c kho6n
msc ti6n tQ t4i thoi cli6m cutii kj'<lugc ghi nh{n vdo doanh thu ho{c chi phi tdi chfnh lc} k6 tofn
02 Nguy6n tic ghi nhgn hirng tdn kho
Hdng,tdn kho tlugc ghi nh4n theo gi6 gdc Truong hqp gi6 tri thuAn c6 th6 thuc hi6n cluqc th6p hon
gi6 g5c thi phii tinh.theo gi|trithuAn c6 the thpc hiQn duqc Gi5 g6c hdng t6n kho bao gO-
"t i pt i
mua, chi phi ch6 bi6n vd c6c chi phi li6n quan truc tii5p kh6c phrit sinh di5 c6 duqc han! ton kho o
dia di6m vd tr4ng thSi hiQn tai
Gi6 tri hing t6n kho <Iugc xr{c dinh theo phuorrg phdp binh qu6n gia quy6n
Hdng tdn kho dugc hach toiin theo phucrng ph6p k6 khai thucrng xuy6n
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Trang 9c6mc ry cO pnAN 610 rmr
[e]2-2P plre l!+ t**qs?*-*HT-P*?"I#]s.lI?"T ple tll
Bin thuy6t minh B6o cfo tdri chinh (ti6p theo)
03 Nguy6n tic ghi nhfn vir khiu hao tii sin cii dinh
Nguyhn tiic ghi nhfin TSCD hiru hinh, TSCD vO hinh
Tdi sin cO Ointr htu hinh, vd hinh ducr c ghi nhdn theo gi5 g6c Trong qu6 trinh st dpng, tdi s6n c6
dinh hiiu hinh, tdi sin c6 dinh v6 hinh ilugc ghi nhfn theo nguydn gi6, giltrihao mdn luy ki5 vd giri
tri cdn lai
Phwong phtip khdu hao TSCE hicu hinh, TSCD vo hinh, TSCD thua tdi ch{nh
Tdi sin cO dinfr clucv c kh6u hao theo phuorrg ph6p <tuong thing dua tr6n thdi gian htru dung u6c tinh Thoi gian kh6u hao cta c6c lo4i tdi sin cti dint cu th6 nhu sau:
- Nhi cira, vdt ki6n truc
- M6y m6c, thi6t bi
- Phuong tiQn vfn t6i, truydn d6n
- fhi6t bi, dpng cu quAn lli
- TSCD hiiu hinh khSc
- PhAn m6m m5y vi tfnh
- Quy€n sri dpng adt cOthdi hpn
05 -27 ndm
03 - 07 ndm
06 nim
03 - 05 nim
03 - 08 ndm
03 n6m Theo thdi gian sri dpng
Trong lci', C6ng ty 5p dpng c6c quy <tfnh tpi Th6ng tv sO 45/2013/TT-BTC ngity 25 th6ng 4 ndm
2013 oiiaBO Tdi chinh v€ vi6c hu6ng d6n chi5 dQ quin ly, sri dung vi trich ttr6u trao tdi san;6 dinh
c6 hiQu lpc thi hdnh k6 tir ngdy 10 th5ng 6 ndm 2013, Th6ng tu ndy thay th6 Th6ng tu s6
203120091TT-BTC ngiry 2011012009 ctia BQ tru6ng BO Tdi chinh hu6ng d6n che <lQ qu6n lf, su
dgng vd trich kh6u hao tdi sin c6 <linh Theo d6, d6i v6i c6c tdi sin cO Ointr c6 nguyen gi6 tir i0.000.000 dOng d.5n 30.000.000 <t6ng C6ng ty dang theo d6i, qu6n lf vd trich tt 6u nao tfreo
Th6ng tu s6 ZOllzO0giTT-BTC nay kh6ng ehi ti6u chuAn ,C ngry6, gi6 tdi san c6 dinh thi gi6 ti
cdn lai cta cilc tdi san ndy ghi nh0n ld khoan chi phi tri tru6c ddi hqn vi rlugc phan b6 vdo chi phi
s6n xu6t kinh doanh ctla doanh nghiQp, thdi gian phdn b6 kh6ng qu5 3 ndm k6 tu ngdy l0 thdng 6
ndm20l3
04 Nguy6n tic ghi nhfn vir kh6u hao Udt a6ng sin tliu tu
n6t dqng sin eldu.tu tluqc ghinhdn theo gi6 gdc Trong qu6 trinh nim git chd t[ng gid, hoflc cho thu6 hopt <tdng, b6t dQng san d6u tu auqc ghi nt4, tt.o nguyen giit, giltri nuo *0, iri f<6
"a'gia tri
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05 Nguy6n tic ghi nhfn c6c khoin ttAu tu tii chinh
Khoin <lAu tu vio c6ng ty con, c6ng ty li6n ktit duqc k6 toiln theo phuong phdp gihg6c Lqi nhufln thuAn clu-o c chia tir c6ng ty con, c6ng ty li6n t6t pfrat sinh sau ngay OAu to O"q glri nh4n vdo 86o
c5o K6t qui hoat dQng kinh doanh C5c kho6n duoc chia kh6c (ngodi loi nhu{n thuAn) dugc coi ld
phAn thu hOi c6c khoin dAu tu vd <lugc ghi nhan ld kho6n giem trir gi{ g6c clAu tu
C6c khoin dAu tu chimg kho6n tai thdi cli6m b6o c6o, n(5u:
- C6 thdi hpn thu trOi fropc d6o hpn kh6ng qu6 03 th6ng k6 tri ngdy mua khoin dAu tu 116 dugc coi
ld "tuong duong tidn";
- C6 thdi h4n thu trdi vOn du6i 01 ndm ho{c trong 01 chu lcj'kinh doanh cluo.'c ph6n loai ld tdi s6n
ngin han;
- C6 thdi han thu trOi vOn tr6n 0l ndm ho[c hon 01 chu kj, kinh doanh tlugc ph6n loai li tdi sin ddi
han.
Trang 10cONc ry cO pnAN 616 rivrr
l0 u:*nlg"tg:* x**i_p}*gH_ruirl_[I*i _qyettr:i pr Txl& k-r$lro ll"+ N* _
Bin thuy5t minh 86o c6o tii chinh (ti6p theo)
Drl phdng gihm gi6 dAu tu chring kho5n clugc lAp vdo thdi di6m cu6i lcj ld sO ch6nh lQch gifia gi5
g6c cria c5c khoin <lAu tu dugc hpch to6n tr6n s6 k6 to6n l6n hon gi6 trf thi trucrng cria chring tai
thdi di6m l6p du phdng
06 Nguy6n tic ghi nh$n vi viSn h6a cic khoin chi phi di vay
Chi phi di vay <lugc ghi nhdn vdo chi phf sin xu6t, kinh doanh trong kj, khi ph6t sinh, trir chi phi rli
vay li6n quan trpc titip d6n vi6c dAu tu xAy dgng hodc sin xu6t tdi sin dd dang elugc tfnh vdo gi5 tri
cria tdi sin d6 (cluo.'c v6n ho6) khi c6 chi c5c di6u kiQn quy <linh hong ChuAn muc Kr5 todn ViQtNam
st5 16 "Chi phi di vay"
Chi phi cti vay li6n quan trpc ti6p cl6n viQc dAu tu xdy dung hodc s6n xu6t tei s6n d& dang dugc tinh
vdo gi6 tri cria tii san il6 (tlugc v6n ho6), bao g6m ci{c khoin ldi ti6n vay, phdn bd c5c kho6n chi6t
kh6u ho[c phr,r trQi khi phSt hanh tr6i phi6u, c6c kho6n chi phi phu ph6t sinh liOn quan t6i qu6 trinh
ldm thri tpc vay
07 Nguy6n tic ghi nhfn vi viSn h5a cic khoin chi phi khdc
C6c kho6n chi phi tri tru6c tluoc v5n h6a d6 ph6n b6 dAn vdo ktit qui hoat dQng kinh doanh bao
gom:
- Gi5 tri cdn lpi cria c6ng cq, dpng cp dd xu6t dirng, chd phAn b6;
- Nhtng kho6n chi phi kh5c.thr,rc t6 ph6t sinh c6 li6n quan dtin ktit qu6 ho4t d6ng sin xu6t kinh
doanh cria nhi6u ni6n dd k6 to6n;
Chi phi tr6 tru6c tlugc phdn bi5 theo phuong phSp duong thing
08 Nguy6n tic ghi nhfn chi phi phii tri
Khoin chi phi thuc t6 chua ph5t sinh nhung cluo.'c trich tru6cvdo chi phi sin xuAt, kinh doanh trong
ky d6 d6m b6o khi chi phf ph6t rinh thuc tdkhdng gAy dQt bi6n cho
"t i pt i s6n xu6t kinh doanh tr6i
co sd dim b6o nguyCn tic phir hqp gifia doanh thuvd chi phi Khi c6c
"t i pt i d6 phdt sinh, ntSu c6
ch6nh lgch v6i s6 da trich, k6 to6n ti6n hdnh ghi b6 sung hodc ghi gi6m chi phi tuong ring v6i ph6n
ch6nh lQch.
09 Nguy6n tic ghi nhfn viin chfr s& hfru
v6n dAu tu cria chri sd hfi'u dugc ghi nhfln theo s6 v6n thgc g6p cria chri sd hiru
Thpng du vi5n c6 phAn <lugc ghi nhfln theo s5 ch6nh lQch lon hon/ hoflc nh6 hon gifia gi5 thuc t6
ph6t hdnh vd mQnh gi6 c6 phii5u khi ph6t hdnh c6 phiiSu lAn dAu, ph6t hdnh b6 sung hoac t6i ph6t
hdnh c6 phiiiu qu!
Vdn kh6c cria chri.sd hfiu cluo.'c ghi theo gi|tri cdn lpi gita gi6 tri hqp ly ctn cic titi sin md doanh
lghi€p dug.c cdc tii chric, c5 nh6n khSc t{ng, bi6u sau tit i trtr (-) c6.cLnta, thuii phii nQp (niiu c6)
li6n quan ddn c6c tdi sin duo c t{ng, bi6u ndy vd kho6n bd sung t& ktit qui ho4t dQng kinh doanh.
C6 phi6u qu! ld c6 phitiu do C6ng ty phbthdnh vd sau d6 mua l4i C6 phii5u qu! dugc ghi nh4n theo
gi6 tri thlrc t6 vi trinh bdy tr6n B6ng C6n AOi t6 to6n ld m6t khoin ghi gi6m v^6n chri s6 hfiu
CO tfrc phhitritcho c6c cO d6ng duo.c ghi nh6n ld.khoin ph6i tri trong Bing C6n aOi tC to6n cria
C6ng ty sau khi c6 th6ng b6o chia c,5 tuc cria HQi ddng Quan trf COng ty
10 Nguy6n tic vi phucrng ph6p ghi nh$n doanh thu
Doanh thu b6n hdng du-o c ghi nhan khi d6ng thoi th6a mdn cdc di6u ki6n sau:
- Ph6n l6n nii ro vd lgi ich gin li6n v6i quyCn sd htu sin phAm ho{c hdng h6a cl6 <lugc chuy6n
giao cho ngudi mua;
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