Bao Cao Tai Chinh Hop Nhat Quy I nam 2013

Bao Cao Tai Chinh Hop Nhat Quy I nam 2013 tài liệu, giáo án, bài giảng , luận văn, luận án, đồ án, bài tập lớn về tất cả...

cOruc ry c6 puAru Or0 rMr

86o c6o k6t qui hoqt ilQng kinh doanh hqp nh6t

86o c6o luu chuy6n ti6n tQ hqp nh6t

Ban thuyi5t minh 86o c6o tii chinh hqp nh6t

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chfnh hqp nhdt199B - Minh Khai - quan Hai Bd - Tp HdNQi

Qqf I nam 2013BANG cAN oor xn roAN Hgp NHAr

, Tai ngly3t/03/2013

Mfr s5 Chi ti6u

TAI SAN

130 III Cr{c khofrn ph6i thu

131 1 Phai thu criakh6ch hdng

132 2 Trdtru6'c cho ngudi brin

135 5 Cdc khoan ph6i thu khric

139 6 Du phdng ph6i thu ng6n hpn kh6 ddi (*)

140 IV Hing t6n kho

l4l L Hang t6n kho

150 V TAi sin ngin h4n khric

151 1 Chi phi tri rru6c ng6n hpn

152 2 Thu€ GTGT rlucr c kh6u trir

154 3 Thu6 vd c6c kho6n khric phii thu Nhd nu6c

158 5 Tdi s6n ngfn hpn khric

200 B TAi sin dii h4n (200=21 0+220+240+250+260)

2fi I C{c khoin phii thu diri hgn

220 II Tni sen cii dlnh

221 1 Tai san c5 dlnh hflu hinh

222 - Nguyln gid

223 - Gid tri hao mdn luy ki! fl

227 3 TAi s6n c5 <finh v6 hinh

228 - Nguyan gid

229 - Gid tr! hao mdn luy ke O

230 4 Chi phi x6y dpng co ban dd dang

240 III Bdt ttQng sin tIAu tu

W Cic khoin ttAu tu tii chfnh ddi h4n

1 DAU tu vdo c6ng ty con

J DAu tu vdo c6ng ty li6n kt5t, [6n doanh 8

3 EAu tu ddi hpn khric g

4 Dp phdng git-mr gi|dAu tu tdi chfnh ddi han (*) 10

V Tdi sfrn dii hgn kh6c

1 Chi phf tri tru6c ddi hpn t I

3 Tdi s6n ddi hpn kh6c

VI Lqi th5 thuorg m3i

TONG CQNG rAr sAN Q70 =100+200)

TM 31t03t2013

VND

0t/0U2013 VND

100 A TAi sin ngfn h3n (100=110+120+130+140+150)

110 I Tidn vi c6c khoin tucrng tlucrng ti6n I

111 1 Ti6n

ll2 2 Cdc kho6n tuoxg ducmg ti6n

II C6c khoin tldu tu tii chfnh ngin hgn

L DAu tu ngin han

54,716,360,94134,177,214,175

9,277,024,51711,959,166,770

(537,044,521)211,154,094,07g211,154,094,07g19,316,395,292

'400,7g3,40g3,590,249,797

(99,609,965,835)

16,067,633,459

19,52g,lg5,3gg(3,461,561,940)

198,734,970,343

2,750,340,200

337,396,995,452

19,050,369,96514,047,g04,047

4,002,565,919

1,325,093,2731,325,093,273102,030,265,9g279,949,690,1619,461,073,224

13, 156,557,01 B ,

(537,044,521)

199,410,109,575199,410,109,57517,571,046,757

,

924,095,149

2,369,129,094

4,665,514,4539,612,309,072269,149,477,960

2,617,971,426102,050,000

(80,045,226)

262,312,607,14151,344,421,750149,965,092,026

(97,520,660,276)

16,170,729,203lg,52g,lg5,3gg

2,992,217,4Bg102,050,000'

(45,161,970)

Cdng ry C6 phdn 6 tO rwrr

Br{o c6o tii chfnh hgp nh6t199B - Minh Khai - qu0n Hai Bd Trmg _ HdNoi

Qqf I ndm 2013

T4i ngiy 3U0St20t3

MI sii Chi ti6u

3u03t2013

\rND

0u0u2013 VND NGUON VON

1

310 I Ngngfn h4n

31 I l Vay vd nq ngiin hAn

312 2 Philitri cho ngudi brin

313 3 Ngudi mua tr6 ti6n tru6c

314 4 Thu6 vd cdc khoan ph6i nQp Nhd nu6c

315 5 Phai tr6 ngudi lao rlQng

316 6 Chi phi ph6i tr6

319 9 Cdc kho6n phiitriaphii nQp ngin han kh6c

338 8 Doanh thu chua thr,rc hiQn

400 B Ngudn viin chri sO hiru (400=410+430)

410 I Ngu6n v6n chfr s& hitu

4ll l Vtin <lAu tu cria chri s6 hiru

412 2- Thgngduv5n c6 phAn

413 3 V6n khiic cria chri s6 hiiu

414 4 C6 phiiSu quy (*)

416 6 Ch6nh lQch tf giri h6i do6i

418 8 Quy ds phdng tdi chfnh

419 9 QuI khric rhuQc v5n cht sd hiru

420 10 Lqi nhufln sauthu6 chuaph6nph6i

430 II Ngu6n kinh phf vir qui kh6c

500 C Lqt fch cria cti A6ng thi6u si5

440 TONG CQNG NGUON VON

Ngudi lgp bi6u

12

t3

260,767,745,29625A312,094,831755,740,666,64963,559,463,969

13,334,574,547

6,412,693,147

1,033,991,079

3,369,395,5746,909,946,g9551,392,972

10,455,650,455

7,929,366,3052,105,000,000393,036,150

, 29,249,000

305,694,302,229_

305,694,302,22g284,502,360,00024,945,370,933

20g,29g,415,g5539,044,262,9g44,653,931,101',9,995,202,999902,219,279970,935,0634,699,494,967

73,112,970'

10,500,g50,4557,929,366,3052,135,000,000

393,036,1 50

44,449,0a0314,347,723,2g5314,347,723,295 ,284,502,360,00a24,945,370,933493,226,387(8,690,999,647)

-i

806,390,333130,935,907

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I Luu chuy6n ti6n tir ho4t tlQng kinh doanh'

0l l Ti6n thu tu b5n hdng, cung c6p dich vu vi doanh thu khric

02 2 Tidn chi tr6 cho ngudi cung c6p hang h6a vd dfch vg

03 3 Ti6n chi tri cho ngucri lao rlQng

04 4 Ti6n chi h6ldi vay

05 5 Tidn chi nQp thuO thu nhfp doanh nghiQp

06 6 Ti6n thu kh6c tu hopt <lQng kinh doanh

07 7 TiAn chi kh6c cho hoat tlQng kinh doanh

20 Lru chuydn fiin thudn fir hogt itQng kinh doqnh

II Luu chuy6n ti6n tir ho4t ilQng tIAu tu

2l l Tidn chi d6 mua sim, *D TSCE vd c6c tdi san DH khric

22 2 Ti6n thu tu thanh l1f, nhugng b6n TSCD vd c6c TSDH kh6c

23 3 Ti6n chi cho vay, mua c6c c6ng cp ng cria don vi khdc

24 4 Ti6n thu h6i cho vay, brln lai ciic c6ng cp ng cta rlon vikh6c

25 5 Ti6n chi rtiu tu g6p v6n vdo <Ion vf kt6c

26 6 TiAn thu hdi dAu tu g6p viin vdo rlon vi kh6c

27 7 Tidn thu ldi cho vay, c6 trlc vi lo i nhufln dugc chia

30 Lwu chuyin fiin thuin ti hogt it6ng rliu ru

III Luu chuy6n tiAn tir ho4t rlQng tii chinh

3l l Ti6n thu tir ph6t hdnh c5 phiriu, nh4n vtin g6p cta CSH

1) 2 Ti6n chi tri v6n g6p cho c6c chri s0 hiiu,

mua lai c6 phi6u cta doanh nghiQp dd ph6t hdnh

33 3 Ti6n vay ngin hpn, ddi han nhfn rlugc

34 4 Ti6n chi tr6 ng g6c vay

35 5 Ti6n chi trA ng thu6 tdi chinh

36 6 C6 tt'c, lqi nhu?n rli hi cho cht sd hii.u

40 Lwu chuyin fiin thudn rb hogt itQng tdi chinh

50 Luu chuy6n tidn thuin trong k|

60 Tidn vi tuong duong ti6n tliu k)

6l Ann huOng cria thay <I6i ty gi6h},i<lo6i quy d6i ngoai tQ

70 Ti6n vi tuong ducrng tidn cudi t<y 19,041,191,353 24,173,031,306

129,361,594,522(57,355,339,1 13)

(5,615,974,500)(5,644,977,494)(266,8A6,720)

13,g2g,2l3rggl

(20,052,963,699)54,354,937,979

(551,452,242)

(5,090,000,000)

, 5,025,093,273195,692,495

(420,676,494)

44,394,759,570(96,992,507,777)

(355,600,900)(52,943,350,007)

gg0,g11,3gg

lg:,050,369,965

269,345,039,111(153,364,016,677)(9,430,153,559){2,997,954,655)

(221,219,689)27,lgg,6lg,lg5(55,919.149,416)

75,622,262,301

(4,142,993,219)

-216,496,279(3,926,396,940)

r D4c DrEM HOAT EQNG ctrA ooaNu ucnmp

1 Hinh th[,c s& hiru viin

c6ng ty co ptrAn o to rnar du-o c chuy6n a6i hintr thrlc s6 hffu theo euyiSt <Iinh s6 870/eD- BGTVT ngdy

141412006 cria BQ Giao thdng vAn tai vc vi6c phc duyQt phucrng 6n vilchuy6n c6ng ,, ,no** mpi vd s6n

xu6t v6t tu thitSt bi giao th6ng vdn tai, thanh vi6n hqch torin <lQc i6p

",ia T6ng c6ng ry c6ng nghiQp 6 to vigt

Nam thdnh C6ng ty c6 phAn

C6ng ty tlugc thdnh l{p vd hoat <IQng theo Gi6y chimg nhfn <Idng k)i kinh doanh C6ng ty c6 phAn s6

0103014es6 lan dau ngiry 14/12/2006 vd thay d6i rar-tr,i ,* ,il"" #; ;*_ j* o,* doanh sii

0100104563 ngitv 16/09/20r0 do 56 K6 hoach vd Dau tu Thdnh ptro ua N6i cip.

v6n di6u l€ cria c6ng ty lit284.502.360.000 rl6ng, dugc chia thdnh 28.4s0.236c6 phen

Try sd chfnh cta c6ng ry crpt tpi so t qg B - Minh Khai - qu{n Hai Bd rnmg _ Thdnh pno ua N6i.

C6c don vi tryc thuQc cria C6ng ty g6m c6:

STT TOn tlcrn vi Dia chi

I Nhd mriy 6 16 Criu Long

2 Chi nhrffi Binh Duong

X5 Trung Tr6c, huyQn V6n L6m, tinh Hmg y6n

Xa l0 HdNQi; xd Binh Th6ng, huyQn DiAn, tinh Binh Duong

cdng ty c6 02 cdng ty con ld cong ty co phAn Dich vu vgn thid t6 s6 g, clia chi tai s6 7- Luong y6n- qu6n

Hai Bd rnmg- thdnh phti He NOi vd c6ng ty TNHH San xu6t, lip r6p 6t6 TMT dfa chi rh6n Dinh Tra, xd

Giai phgm, huyQn y6n My, tinh Hmg y€n.

2 Linh vgc kinh doanh

LInh vpc kinh doanh chinh cria C6ng ty trong qu;1i 1 ndm2ll3ld s6n xu6t, l6p r6pvd kinh doanh

6 t6 t6i

3 Nginh ngtr6 t<intr doanh

Ngdnh ngh€ tinh doanh cria Cdng ty ld :

San xuSt vd cung ung vflt tu thii5t bi co khf giao th6ng vfn tii;

- Gia cong, phpc hoi, kinh {oanh vflt tu, phu ttng, phuong tiQn thi6t b! co khi, giao th6ng vpn t6i;

Sta chfta, kinh doanh, dai ly ky giri c6c loai xe g6nm6y hai brinh;

- Kinh doanh hdng tliQn, di6n tu, hdng trang tri nQi th6U

- Ldm dich vu xu6t nh4p kh6u vet tu, phu tirng, phucrng tiQn

giao th6ng v6n tai;

- Dai lyf, kinh doanh v6t tu, thi6t bi phu tirng, vdt liQu xay dung vd dich vu van t6i hang h6a;

- Kinh doanh xuSt nh4p khdu v4t tu, thi6t bi, phu tirng, phu'ong ti€n v6n t6i, n6ng s6n vd hdng ti6u ding;

- Kinh doanh xu6t nh6p kh6u hdng ndng, l6m, th6 san, nai san 6ru lopi lam san Nhd nu6c c6m);

Kinlr doanh tpm nh{p, t6ixudt, chuyiin kh6u hang h6a (tru loai Nhd nur6c c6m);

Dai lf xdng dAu, nhi6n liQu;

Xdy drpg c6ng trinh giao th6ng;

Dich vp vfln tii vd giao nh{n hdng h6a xu6t nhflp kh6u;

S6n xu6t, lap r6p xe 6 t6 ciic lopi, xe g6n m6y trai banfr cac to4i;

Kinh doanh xu6t nhflp kh6u vflt tu, thi6t bi phu tirng 6 t6, xe g6n mriy hai brinh;

Kinh doanh u6t a6ng s6n (chi hopt <tQng khi c6 dt di6u kiQnlheo qui <Iinh cria phrip lu6t);

Khai th6c, chtS bitin, kinh doanh khoring s6n (tru lo4i khoiing s6n Nhd nu6c c6m);

Sin xu6t, mua biin, rlp r6p,sta chffa, b6o hdnh ciic lopi * i'u u,ror, gEnm6y;

Thu gom, phdn lo*i, tiii ch6, d6ng g6i, v6n chuy6n, xri ly r6c thai cong nghiQp, ptr6 tigu c6ng nghiQp,pne tnai c6ng nghi6p (Khdng bao-g6m kinh doanh cac loai phe

u6u nhsp khAu g6y 6 nhi6m m6i

fnl6t tC phuong tiQn giao th6ng duong b6.

rr K] KE ToAN, EoN vI TrEN TS sTIDUNG TRoNG KE ToAN

1 Ni6n AQ k6 to6n

Ni€n d6 k6 to6n uat oau fir ngdy 0rl0r vd ki5t tnnc vdo ngdy 3 r/r2 hdng nan.

2 Don vi ti6n tQ sir dqng trong ghi ch6p kti to6n

Don vf ti6n tQ sri dpng trong ghi ch6p k6 to6n ld d6ng ViQt Nam (VND).

IIr CHUAN M-rIc vA cuE EO KE TOAN Ap nuNc

1 ChO AQ k6 to6n 6p dgng

cdng ty rip dung chii do K6 toan doanh nghiCp ban hdnh theo euyi5t dinh s6 t5/2006/eD-BTC ngdy

20/3/2006 cria B0 trudng BO Tdi chinh vd th6ng tu 244/200)/TT-BTC ngdy 3t/12/200g cta BQ truong

BQ

Tdi chinh hudng d6n sria AOI UO sung chti d6 k6 torin doanh nghi6p

2 Tuy6n b6 vd viQc tu6n thii chuin mgc k6 to6n vi ch6 do t<6 to6n

cdng ty d5 6p dpng c6c chu6n mgc k6 to6n vi€t Nam vd c6c vdn ban hucrng dan chuan mgc do Nhd nu6cban hdnh' cac b6o c:io tdi chinh dugc lAp v.a trinh bdy theo ctring quy dinh cria tiing chuAn mgc, *|* ;;

hudng d5n thpc hi6n chu6n muc vd ch6 do k6 to6n rrign nanrr oungl,ip opng

3 Hinh thrlc k6 tor{n 5p dgng

C6ng ty rty dung hinh rhrlc k6 to6n tr6n m6y vi tfnh

1' Nguy6n tic ghi nhgn cic khoin ti6n vi c6c khoiin tuong tlu'orrg ti6n

Ti6n vd c6c khoan tuong duong ti6n bao g6m ti6n m4t t4i qu!, ti6n gfti ng6n hdng, ciic kho6n dAu tu ngtin h4n

c6 thd'i gian tliio han khdng qu6 ba thring, c6 tfnh thanh khoan ,uo, 6 kh6 nrng chuy,5n d6i d6 dang thanh c6c

luqxg tien x6c rlinh vd kh6ng c6 nhi6u rui ro trong chuyiSn aoi tnanh ticn

i

Cgng ty C6 ptrin O tO flrr

SO 199B- Minh Khai- qu6n Hai Bd Tnmg- Tp Hn NQi

B5o c6o tii chinh

QuSl ndm 2013

2 Nguy6n tfc ghi nhfln drp phdng ng phii thu kh6 ddi

Dg phdng no phii thu kh6 tldi <Iuo c trich lflp cho timg khoan nq ph6i

thu kh6 <Idi crn cri vdo tu6i nry quri hpncta timg khoan ng ho{c mrlc t6n th6t dg ki6n c6 th6 xiy ra <t6i v6i timg kho6n no ph6i thu

3 Nguy6n tfc ghi nh{n hing t6n kho

Hdng t6n kho dusc tinh theo gi|, g6c Truong hqp gi6 tri thuAn c6 th6 thpc hi6n duqc thAp hon gi6 gtic thi

phni tinh theo giii tri thuAn c6 thi5 thgc hiQn tluqc Gi6 goc hdng t6n kho bao g6m chi phi muq chi phi chti

bii5n vd c6c chi phf li6n quan truc ti5p kh6c ph6t sinh aolo o"q; hdng t6n kh;6 oiu ad,, ua tr4ng th6i hiQn

tai

Gi6 tri hdng t6n kho du-o c xrlc rlinh theo phuong ph6p binh qu6n gia quyen

Hdng tdn kho dugc hpch todn theo phuong ph6p k6 khai thudng xuy6n

Dg phdng gi6m gi6 hdng t6n kho dugc lflp vdo thdi di6m cutii ndm ld si5 ch6nh l6ch giffa gii g6ccta hdng t6nkho l6n hon giri tri thuAn c6 thi5 thgc hiQn rlugc cria chring

4 Nguy6n tic ghi nhgn tii sfrn cri tlinh vi khdu hao tii s6n cii oirtr

Tdi s6n c5 oinrr hfru hinh, tdi sin co oinrr vd hinh clugc ghi nhfln theo gi6 g6c Trong qu6 trinh srl dgng, tdi s6n

co dinh hfi'u hinh, tdi sin cl5 ointr v6 hinh duqc ghi nhfln theo nguyen giri, hao mdn lu! kt5 vd gi6 rri cdn lai

Kh6u hao TSCD <lugc thpc hiQn theo phuong ph6p kh6u hao dulng thdng: Thdi gian kh6u hao ctugc xric tlinhphir hqp v6i rh6ng ta s6 2$l2o09irr - BTC ngity 20/1012009 cria BO Tdi chinh ban hanh hu6ng dan cht5 dQ

quan l1f, si dgng vd trich kh6u hao TSCD

5 Nguy6n tic ghi nhgn c6c khofrn tl6u tu tdi chinh

c6c khoin tlAu tu vdo ciic cdng ty con md trong d6 cdng ty nfm quy6n ki6m so6t rlu-o c trinh bdy theo phuong

phrip gi6 g6c cric khoan phdn phdi lgi nhufln md c6ng ty me nhan ilugc tir sr5 lqi nhu6n lty kc .,iu

"a .orr!

ty con sau ngiy c6ng ty mg n5m quycn kii5m so6t duoc ghi vdo k6t qu6 ho4t dQng kinh doanh trong kj,criac6ng ty mg' c6c kho6n phdn phdi khiic dugc xem nhu phAn thu hiii cria c6c khoan <lAu tu vd dugc trir vdo gi6

t{ dAu tu

Cric khodn ttiu tu chri.ng khoiin tai thoi di6m biio qio, n6u:

- c6 thd'i h?n thu noi rro6c t16o han kh6ng qu6 3 thang k6 tir ngdy mua khoin ttAu tu dd ducy c coi ld ,, tuongduong tiAn";

- c6 thdi hpn thu noi von du6i I ndm ho{c trong I chu ki'kinh doanh <lugc ph6n lo4i ld tdi s6n ng6n han;

- C6 thdi han thu noi v5n tr€n I nrm ho{c hon I chu kj,kinh doanh tlugc ph6n lo4i ld tdi san ddi h4n;

Du phdng giinn gi6" <lAu tu tluqc lap vio thdi diOm cu6i n6m ld s6 chenh lQch lita gi6 g5c crta circkho6n dAu

tu duoc hach toiin tron sd k6 toan l6n hon gi5 tri thi trudng cria chtng tai thdi eia* iap iu phdng

6 Nguy6n tfc ghi nhgn vi v5n hod c6c khoin chi phi tli vay

chi phi ili vay tlugc ghi nhfln vdo chi phf san xu6t, kinh doanh trong kj,khi ph6t sinh, trir chi phf rti vay li6n

quan tryc ti6p d6n vi6c dAu tu x6y dr,mg ho{c sAn xu6t tii s6n d0 dang clugc tinh vdo gi6 tri cta tii s6n 116

(tlu-o c vlin hori) khi c6 tfii ciic di6u kiQn quy tlinh trong chuAn muc K6 tJ,in viet Nr11 .alo ,,chi phi di vay,,

chi phi di vay li6n quan tnrc fii5p ctcn viQc dAu tu xdy dpg ho{c san xu6t tdi s6n d6 dang rluqc tinh vdo gi6

tri cria tdi s6n tt6 (dugc vdn ho6), bao gdm c6c khoin l6i ti6n vay, ph6n b6 c6c.khoan crri6itt 6., rroa" prru tiOi

khi phrit hdnh tr6i phi6u, ciic kho6n chi phi phr,r ph6t sinh li6n quan t6i quri trinh ldm thri tpc vay

7 Nguy6n tfc ghi nhgn vi ph6n b5 chi phi tri tru6c

ciic chi phi trtrtru'dc chi li6n quan d6n chi phf san xu6t kinh doanh n6m tdi chinh hi€n tpi duo c ghi nhfln ld

chi phi trh tru6c ngin h4n vd dugc tinh vdo chi phi sin xu6t kinh doanh trong nim tdi chinh

c5c chi phi sau tl6y <la ph6t sinh trong ndm tdi chinh nhung duoc hach toiin vdo chi phi tr6 trudc dii han d6

phdn bd dan vdo ki5t qu6 hopt crQng kinh doanh trong ntriouiiam:

- C6ng cu dgng cU xu6t dirng c6 gi6 rr! l6n;

- Nhii'ng khoin chi phi kh6c phrit sinh c6 li6n quan dr5n ki5t qu6 kinh doanh cta nhiAu ni6n <IQ tti torin

vi6c tinh vd phdn b6 chi phi tri tru'6c ddi hpn vdo chi phi s6n xu6t kinh doaxh ttmg k! hach toiin duoc cdn crl

vdo tfnh ch5t, mr?c dQ ttmg lo4i chi phi dc chon phuong ph6p vd ti€u rhric phan bI n* ,, chi phi tr6 tru6c

dugc phan uo oAn vdo chi phi s6n xu6t kinh doanh rheo phucrng phrip duong thing.

8 Nguy6n tfc ghi nhfln chi phi phii tr6

C6c khoan chi phi thuc tt5 chua phrit sinh nhung dugc trich tru6c vdo chi phi san xu6t, kinh doanh trong kj,d6

<l6m b6o khi chi phi ph6t sinh thgc tt5 kh6ng gay dQt biiin cho chi phi s6n xu6t kinh doanh tr6n co s6 d6m bio

nguyEn t6c phi hqp giir-a doanh thu vd chi phi I(hi cric chi phi d6 ph6t sinh, n6u c6 ch6nh l6ch v6i s6 da trich,

k6 to6n ti6n hanh ghi b6 sung ho{c ghi gi6m chi phi tuong ring v6i ph6n ch6nh lQch

9 Nguy6n tic vi phuong ph6p ghi nhgn cdc lihoin dg phdng phii tr6

Gi5 tri dugc ghi nhfln cua m6t khodn dp phdng phii trh ld gi5 trf du-o c u6c tinh hqp l! nhdtv6 khoen ti€n sE

phii chi dd thanh torin nghla vp ng hiQn tai t4i ngdy ki5t thric ki,k6 to6n ndm hodc tpi ngdy t<6t thric kj,kti todn

gitla ni6n d6

chi nhtng khoin chi phf li6n quan di5n khoin du plidng ph6i tr6

d6 tflp ban dAu m6i dugc bir d6p bang khoan

du phong phii tri if6

Khoan ch6nh lQch giira s6 dg phdng ph6i tri da l{p 6 ki'ki5 torin rru'6c chua sri dung triit ton hon s6 dy phdng

ph6i hi lflp 6 k! brio c6o clugc hodn nh{p ghi giam chi phf s6n xu6t, kinh doanh trong ki,tril.kho6n ch6nh

lOch l6n hon cria kh6an dp phdng phii tra ve bao hdnh c6ng trinh xay l6p duqc hoan nipp vdo thu nh{p khdc

trong kj,.,

10 Nguy6n tic ghi nhgn v5n chfr s& hfru

vl5n dAu tu cfia chri s0 hiru duo c ghi nhan theo s6 v6n thuc g6p ctachri s& hiru,

Thang du v6n co ph6n tlu-o c ghi nh$n theo s6 ch€nh lQch l6n hon/ ho4c nh6 hon gifia giri thpc t6 ph6t hdnh vd

m6nh gi6 cd phitSu khi ph6t hanh c6 phitlu lAn dAu, phSt hdnh b6 sung ho{c t6i phdthdnh c6 ptricu quy ctri

t

I

!

vi5n khric cria chri sd hiru tlu-oc ghi theo gi5 tri cdn l4i girla giri tri hgp llf cria c6c titis6n md doanh nghiQp

dugc c6c t6 chr?c, cii nhdn khiic tdng, biiiu sau khi trir (-) c6c khoan trrut inai n6p (n6, o; ticn quan d6n crtc

tdi sin dugc t{ng, bi6u ndy; vd kho6n b6 sung ti, ki5t qu6 hoat dgng kinh doanh

Lqi nhuan sau thu6 chua ph6n prroi ta s6 lqi nhu4n tir c6c hoat rlQng cria doanh nghiQp sau khi tru O cric

kho6n tli6u chinh do rip dpng hoi t5 thay coi crrinh srich kc to6n vd dicu chinh rroi tolui ,ot trgng yiSu cria ciic

ndm tru6c

Lgi nhu{n sau thutS chua ph6n pn6i co thc t1uo.'c chia cho cric nhd dAu tu dpa tr6n t} lQ g6p v6n sau khi rtuoc

HQi ddng qu6n tri ph6 duyQt vd sau khi da trich lflp c6c qu! dp phdng theo Di6u lQ c6ng ty vd ciic quy rlinh

cta ph6p lu6t Vi6t Nam

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co tn'c phii trd cho c6c c6 ddng cluqc ghi nh{n ld khoan ph6i tr6 trong Bang c6n e6i t6 todn cria c6ng ty sau

khi c6 th6ng brio chia c6 tuc crja HQi d6ng eu6n tri C6ng ty

11 Cdc nghiQp vg blng ngogi tQ

c6c nghiop vu ph6t sinh bdng cric <lcm vi tiAn t6 khric v6i rlcm vi ti6n tQ k6 tortn cta c6ng ty (vNDiUSD)

tlugc h4ch toiin theo tj'giri giao dich tr6n thi trudng ngoai to 1i6n ng6n hang vdo ngdy phrit sinh nghi€p vu

rdt ca ciic khoan ch6nh lQch tf gi6 thgc t6 ph6tsinh trong kj,cluqc hach toiin vdoki5t qu6 hopt dQng kinh

doanh cria nim tdi chinh Tpi ngdy k6t thric kj ki5 toan ndm, kj,tc torin g[ria ni6n d6, c6c kho6n mpc ti6n tQ

c6 giic ngoqi tQ ducr c tl6nh gil,lqitheo ti'gi6 binh qudn li6n ng6n hang do Ng6n hang Nhd nu6c c6ng b6 t4i

thdi tli6m ndy vi ttugc h4ch toiin theo ChuAn muc kB to,in

12 Nguy6n tic vh phuong ph6p ghi nhgn doanh thu

Doanh thu bdn hdng

Doanh thu biin hdng <lu-o c ghi nh6n khi rr6ng tho'i th6a mdn c6c di6u kiQn sau: .

- PhAn l6n rti ro vd loi ich g6n fi6n v6i quyOn sd hfi'u sin ph6m ho{c hang h6a t1d rlugc chuytin giao cho

ngudi mua;

- cdng ty khdng cdn nim git quycn quin lli hdng h6a nhu ngu'di s6 hflu hang h6a hoqc quy6n kit5m so6t

hdng h6a;

- Doanh thu dugc x6c clinh tucmg d6i chic ch6n;

- cdng ty dE thu <lugc ho{c s€ thu dugc lqi ich kinh 16 tir giao dich brin hdng;

- Xric clinh <lugc chi phi li€n quan di5n giao dich b6n hdng

Doanh thu cung ctip dich vu

Doanh thu cung c6p dlch vu dugc ghi nhfln t<tri kt5t qui cta giao dich il6 <lugc x6c rtinh mQt c6ch rt6ng tin

cfly' Trudng ho p viQc cung c6p di"t uu liOn quan d6n nhi6u tcy ttii ooantr thu duoc ghi nhfln trong kj,theo k6t

qui phAn c6ng viQc dd hoan thdnh vdo ngdy lflp B6ng cdn o6i r.c to6n cta ky d6 K6t qu6 cria giao dich cung

c6p dfch vir dugc x6c <Iinh khi th6a mdn' cilsOiSu kiQn sau:

- Doanh thu dugc x6c dinh tucmg d5i chic chin;

' c6 khe n5ng thu clurv c loi ich kinh tt5 ttr giao dich cung c6p dich vu 116;

- X6c dinh tlu-o c phAn c6ng viQc di hodn thdnh vdo ngdy lflp B6ng c6n ooi t6 toan;