BCTC rieng quy III 2011 (truoc kiem toan) TMT

Nguy6n tic ghi nhgn vh khdu hao tdi sin cii Ointr Tdi sdn c6 dinh hiru hinh, tdi s6n c5 einn vd hinh duoc ghi nhan theo gi6 g6c.. Trong quii trinh su dung, tdi sanc6 dinh hiru hinh' tdi

CONG TY GO PHAN OTO TMT

1998 MINhI KHAI - Q.HAI BA TRUNG - HA NOI

ouY s NAtu 2011 (Tru6c ttdm to6n)

nlENG

Ha NOi, th6ng 1012011

SO 1998- Minh Khai- qu6n Hai Bd Tnme- Tp HdNOi

NQIDT'NG

Ban thuytit minh B6o crio tai chinh 5 -22

t

COng ty Cd phAn 6 tO rPru

1998- Minh Khai- qufln Hai Bi Tnmg- Tp HdNQi

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

l lren

II Cfc khoin tIAu tu tii chinh ngin h4n

III C6c khoin phii thu

IV, Hing t6n kho

1 Chi phi tri tru6c ng6n h4n

"a

I Cic khoin phii thu dii h4n

1 Tdi s6n cO einn hiru hinh 6

.,/

s

45

450.576.188.366

5.462.673.784

4.976.492.t73486.181.6111.325.093.2731.325.093.273

27.117.099.353

5.233.t80.979

14.266.006.456

7.617.91t.9t8404.001.979.110404.001.979.rr0

12.669.342.846

r.0t8.474.s93 1.tzt.t85.929 2.094.004.94t

8.435.677.383245.925.641.124

224.990.551.979

4s.382.014.t98121_2s9.227.s09

3.731.s75.145

3.73t.575.t45

457.014.255.71430.977.116.32911.361.069.816

19.616.046.5r3

4.509.s20.0004.509.520.00043.089.043.95978.354.321.33112.472.706.944

12.262.0t5.684

341.326.116.287341.326.116.287

37.112.4s9.139

878.602.6642.920.858.58576.425.76133.236.572.129235.814.705.614

214.230.394.32452.665.417.224121.248.995.691

(r.788.642.s43)

4.036.418.6904.036.418.690

4 Chi phi xAy dlmg co ban do dang 8

III Bdt tlQng sin tl6u tu

IV C6c khoin tIAu tu tii chfnh diri h4n

1 DAu tu vdo cdng ty con 9

V Tii sin dii hqn khSe

1 Chi phi tri tru6c ddi h4n t2

C6ng ty C6 phAn 0 tO rvrr

1998- Minh Khai- qufln Hai Bd Tnmg- Tp HdNQi

316 6 Chiphiphiitri

330 II Nq dii h4n

I Ngudn viin chri sO hfru

3 Vdn kh6c cria chfi sd hiru

4 Cd phitiu quy (*)

cAc cui rrtu NGoAr BANG cEKr

239.058.1,24.243

40.720.298.t409.379.203.0923.585.t25.757t.396.269.6001.5s7.s06.363t3.926.649.374

Ls.8t1.46r.32443.009.819.120

42.537.788.728272.636.7s6

t99.393.636

328.057.372.468328.057.372.468

284.502.360.000

24.249.s37.s00405.478.562(8.680.98e.647)

616.798.435t0.62r.382.039

01t0u20tt

\TNT)

337.735.132.408299.629.108.786

198.581.760.01349.031.222.8936.362.276.8217.886.324.3734.514.700.0001.751.935.788

ls.498.427.s74

16.002.461.32438.106.023.62237.552.975.649272.636.756

r,

\

19410

,<d (0)

r-

F-[ao\

a

!f,

tao\

roo\

Nra

+

No\

t,-o +

Ol

o\

\oro

c.l

co od

-qr-

n

$

I.Io\

\o

!f,

Nraiaro

l,o

\c,

toro

o

\ot-

n

ra

\o6

o t

al

.Ira

!+

t o

(-)

€

CI

Nt

FI

$

€

ra

f-

F-ra

cn

oo la)

\o

crl oo

N

F-ta

cl )ci

z

v

oo

\oo\

iaN

F-troo\

-qt

N :f

$t

$o\

F-6I

a

o\

=

(.)

\<cq

c) u0 c)

bo

I ,d

.(d

t'pO

C0ng ty C6 phAn 6 tO rivrr B{o c5o tii chinh

*

(Theo phrong phdp tryc ti6p)

TMME

s5

Chi ti€u

1 TiAn thu fil ban hang, cung c6p dich vu vi doanh

thu kh6c

,

-.1

6 TiAn thu kh6c tir ho4t dQng kinh doanh

II Luu chuy5n tidn t[r ho4t tlQng iliu tu

TSDH kh6c

7 TiAn thu l6i cho vay, c6 tfc vi lqi nhuan duo c chia

6 Cri trlc, lgi nhufln dd trd cho chri sd hfru

47.s49.628.049Q5.562.962.171)30.977.t16.32948.519.626

1.162.249.369.804(737.1s0.006.736)(40.916.466.250)(25.343.888.084)(ts.376.778.284)48.99s.903.69s(229.07s.082.945)163.383.0s1.200

(1r9.777.226.416)275.000.000

(j6.s3s.731.968)8.535.871.36118.794.227.0757.305.460

ggng tv Cd ptrin 0 to rnar Br{o cr{o tdi chinh

nAN THUYET MrNH BAo cAo rAr cuixs

I DAc DrEM HOAT DQNG cua oo.ANu NcurEp

C6ng ty C6 phAn O tO fVf duoc chuy6n O6i trlnh thric sd hiru theo euytlt dinh sO Szolqo- BCTVT ngdy

C6ng ty dugc thdnh l6p vd ho4t tl6ng theo Gi6y chimg nhdn dlng kf kinh doanh C6ng ty c6 phAn s5

0103014956 lAn dAu ngity 1411212006 vd thay d6i lAn tht' t6m theo Gi6y chfr.ng nhpn kinh doanh s5

v6n di6u lQ cria c6ng ty ld284.502.360.000 dting, duoc chia thdnh 28.4s0.236c6 phAn

Ciic don vi trgc thu6c cria C6ng ty g6m c6:

i

I

I Nhd m6y O t6 Criu Long Xd Trung Tr6c, huy€n Vdn Ldm, tinh Hung y6n ,,

2 Nhd m6y sin xu6t t5p rrip xe g6n X6 Trung Tr6c, huy€n Vdn LAm, tinh Hrrng y6n I

3 Ngirnh ngtrd kintr doanh

- Ldm dlch vp xu6t nhap khau v4t tu, phg tirng, phucrng ti6n giao th6ng van tdi;

9Pryg !6.plal0 to rur 86o crto rii chinh

- Dich vp vfln tii vd giao nh4n hdng h6a xu6t nh6p kh6u;

- Khai thric, ch6 bi€n, kinh doanh khoring sAn (trir lopi kho6ng s6n Nhd nu'6c c6rn);

Thu gom, phan lo4i, t6i ch6, d6ng g6i, vdn chuytin, xft ly r6c th6i c6ng nghi6p, pne tigu c6ng nglri6p,

trudng);

Nhd nu6c c6m), cao su ph6 li6u vd c6c hoat d6ng dich vu c6 lidn qtnn dt5n c6ig vi6c ch6lao kim loai;

u KV KE ToAN, DoN vI TrDN TE sTIDUNG TRoNG ru roAN

1 Ni6n tIQ kii to6n

Ni€n tl6 t6 torin uat oAu til ngdy 01/01 vd ktlt thric vdo ngdy 31/12 hdng ndm

m cHUAN MrI c vA cHE De KE roAN Ar npNc

c6ng ty rip dung Chc dO K6 toan doanh nghidp ban hdnh theo euy6t dinh s6 l5l2006/eD-BTC ngdy

Tdi chinh huong d6n sira A6i UO sung cht5 d6 k6 torin doanh nghi6p

C6ng ty dd 6p dung cric Chu6n muc ktl torin ViQt Nam vd c6c vdn bin huong d6n ChuAn muc do Nhd nu6c

ban hdnh Cdc b6o c6o tdi chinh du-o c lpp vd trinh bdy theo <hing quy dinh cfra tung chuAn mgc, th6ng tu

rv cAc cuiNH sAcH KE ToAN cHU yEU Ar ogNc

1 Nguyon tfc ghi nhin cdc khorin ti6n vi crlc khoin tuorrg tlucrng ti6n

I

J{

P

1 ,V

;

Cgng ty C6 ptrAn 0 tO rtff

Ti6n vd ciic kho6n tuong duong ti€n bao g6m ti6n mpt t4i qu!, ti6n grii ng6n hdng, c6c kho6n dAu tu ng6n han

luqng ticn xric dinh vd kh6ng c6 nhidu'rrii ro trong chuy6n o6i thann tien

2 Nguy6n tic ghi nh{n dq phdng nq phii thu khri tldi

cta timg kho6n no hodc mri'c t6n th6t dU ki6n c6 th6 x6y ra d6i vOi tirng khodn no ph6i thLr.

3 Nguy6n tic ghi nhgn hing t6n kho

Hdng tdn kho duoc tinh theo gi6 g6c Truong hop giri tri thuAn c6 th6 thLrc hi6n dLloc th6p hcrn gia g6c thi

phii tinh theo giri tri thuan c6 thd thgc hiQn duo.c Giii g6c hdng tdn kho bao g6rn chi phf mua, ohi prri .ne

bitin vd cdc chi phi li6n quan trwc ti6p khric ph6t sinh d6 c6 duqc hdng t6n rnJ oia didrn va trang thdi hi6ntai

kho lon hon giri tri thuAn c6 th€ thgc hiQn duoc cria chring

4 Nguy6n tic ghi nhgn vh khdu hao tdi sin cii Ointr

Tdi sdn c6 dinh hiru hinh, tdi s6n c5 einn vd hinh duoc ghi nhan theo gi6 g6c Trong quii trinh su dung, tdi sanc6 dinh hiru hinh' tdi sdn c6 dinh v6 hinh duoc ghi nh{n theo nguyen giii, hao mdn iuy k{! vd gi6 tri cdn lai

phil hqp vdi Th6ng tu s6 2Bl2ooglTT - BTC ngiry 2011012009 cta 86 Tai chinh ban hdnh hu.6ng dan ch6 d6

5 Nguy6n tic ghi nh{n cic khorin ttiu tu tii chinh

ty con sau ngdy c6ng ty me n6m quy6n ki6m soiit dugc ghi vdo k6t quA hoat dQng kinh doanh trong k! cira

tri dAu tu

duoc hach to6n tr€n s6 k6 toan l6n hon gi6 tri rhi truong cria chfng tai thoi Oicrn i4p Au phong

6 Nguy0n tic ghi nhgn vi v6n hof cic khorin chi phi tli vay

Chi phi di vay duoc ghi nhQn vdo chi phi sdn xuAt, kinh doanh trong kj,khi phdr sinh tril chi phi di vay li6n

Cgng ty C6 ptrAn O tO fvrf B6o c6o thi chinh

7 Nguy6n tic ghi nhgn vi phdn b6 chi phi trri tru6c

Cdc chi phi tr6 tru6c chi li6n quan d6n chi phi sin xu6t kinh doanh ndm tdi chinh hi6n rai dLro c ghi nhdn ld

chi phi tra tru'6c ng6n hpn vd duoc tinh vdo chi phi sin xu6t kinh doanh trong ndm tdi chinh Crlc chi phi sau

Vi6c tinh vd phdn b6 chi phi trd trudc ddi han vdo chi phi sin xu6t kinh doanh til'ng kj, hach roiin du.oc can ciL

dugc phdn bo aAn vdo chi phi san xu6t kinh doanh theo phucrng phrip dudng thing.

8 Nguy6n tic ghi nhgn chi phi phrii tri

9 Nguy6n tic vi phuorrg phdp ghi nhgn cdc khoin dq phdng phrii tr:i

Gi6 tri tlucr c ghi nhfln cria mQt kho6n dg phdng ph6i tr6 ld gi6 tri dugc u6c tinh ho-p I! nh6t v6 kho6n ti6n sE

phii chi dO thanh toiin nghia vg ng hiQn t4i tai ngdy t<i5t ttrric kj, k6 todn nam ho[c tai ngdy ktit thrjrc kj, k6 to6n

phii tri lflp 6 k! b6o ciio duoc hodn nhdp ghi gi6m chi phi s6n xu6t, kinh doanh rrong kj,triL khoan ch€nh

trong kj,

10 Nguy6n tic ghi nhgn vtin chri sii hiiu

v6n dAu tu'cfra chr]r s6' hfr'u iluoc ghi nhdn theo s5 v6n thuc g6p cira chi so hci.Lr.

phi truc ti6p li€n quan d6n vi6c phrit hdnh b6 sung cO phit5u hopc trii phrit hdnh c6 phi6u qu! duo-c ghi giarn

Vdn kh6c cfia cht sd htiu duoc ghi theo giri tr! con lai gi['a giri tr! hop lli ctia cric tdi s6n md doanh nghi6p

dugc c6c td chric, cii nhdn khiic t[ng, bi6u sau khi trir G) cdc khoAn thu(i ph6i nQp (nrlu cd) li6n qLran den cAc

Loi nhudn sau thu€ chua phdn ptrSi ta s5 loi nhuan tu c5c hoat d6ng cfra doanh nghiep saLr khi tru'(-) cdc

Cgng ty C6 prrin 0 tO rur

lpi theo t!' gi6 binh qudn li0n ng6n hdng do NgAn hdng Nhd nu6'c c6ng U6 tai tnO'i cli6rn ndy vd cluo c h4ch

12 Nguy6n tic vdr phuong phrlp ghi nhfn doanh thu

Doanh thu bdn hdng

ngudi mua;

- C6ng ty kh6ng cdn n6m gifi' quydn qu6n lli hdng h6a nhu nguoi s0 hiru hdng h6a hoac quy6n ki6rn soiit

- X6c tlinh dugc chiphi li6n quan dt5n giao dich b6n hdng

Doanh thu cung crip dich vu

Doanh thu cung c6p dich vu duoc ghi nhQn khi kiit qui cria giao dich dd dLro c x6c dinh mQt c6ch dang tin

, ').

c6p dich vp dugc xric ilinh khi th6a mdn c6c di6u kiQn sau:

- Xric dinh dugc phAn c6ng vi0c dd hodn thinh vio ngdy l4p Bing cdn d6i k6 to6n;

- Xric dinh dugc chi phi ph6t sinh cho giao dich vd chi phi dC hoan thdnh giao clich cirng c6p dich vy d6

thdnh

Doanh thu hogt d6ng tdi chlnh

tdi chinh kh6c dugc ghi nhQn khi th6a mdn d6ng thoi hai (2) diCu ki6n sau:

;.

Cgrg ty Cii pnan 0 tO rN,If

7 3 ndm2011

13 Nguy6n tic vir phuorrg phip ghi nh{n chi phi tii chinh

- Chi phi hoflc c6c khoin 15 li6n quan il6n cdc hoat dQng dAu tu rdi chinh;

- Chi phi cho vay vd cli vay v6n;

Chi phi tli vay trong kj' ld giri tri thuAn cua ciic kho6n chi phf di vay phii tr6 sau khi gi6m trir n5 tro' lai su6t

sau <lAu tu tir Ngdn hdng phdt tri€n ViQt Nam

chinh

14 Nguy6n tic vi phucrng phSp ghi nhgn cic khoin thu6

c6o tdi chfnh Tdi s6n thutS thu nhdp ho6n l4i vd thu6 thu nhpp hodn lpi ph6i 116 dugc x6c dlnh rheo thLrtl su6t

COng ty C0 phin 6 to rurr

1998- Minh Khai- qu$n Hai Bd Tnmg- Tp HdNQi

v rHONG rrN BO suNG cAc ruoAN MUc rRiNH BAY TRtN BANG cAN o6r xf toAN

3010912011VND

375.777.7944.093.231.379

507.483.000486.181.611

Ti6n m4t

Ti6n gtri ngAn hdng

TiAn dang chuy6n

cOng

2 .Cic khoin Phfri thu kh6c

CO trtc phii thu C6ng ty CO phan Dich vp vQn tAi 6 t6 siS 8

T6ng Cdng ty C6ng nghiQp 6 tO Viet Nam

Nhd m6y Co khi 120

cOng

Nguy6n lieu, vat fieu

ThdnhphAm

Hang h6a

Hang grli di b6n

4 Thu6 vdr cic khoin phii thu Nhh nufc

97.950.211

823.000.0005.000.000.000500.000.000302.308.339

894.6s3.3687.617.911.918

0llotl20tl

\rND326.583.7505.260.700.000

5.000.000.000s00.000.000130.000.000

r.044.731.934

12.262.015.684

341.326.116.287

0y0ll201l

VND16.758.000

.\,r.

\

4t.609.607.s04

rs7.302.162.537

125.601.889.30611.055.365.28368.432.954.480404.001.979.110

1.850.291.156151.923.273

75.032.5122.094.004.941

59.667.76176.425.761

COng ty C0 phin O tO rrnr

1998- Minh Khai- qufln Hai Bd T

Xem chi tilt iPhu luc s5 0l

30t09t2011

VND

0t/0u2011 VND

PhAn mdmmriy tinh

,.rn our.rri

83.626.383

6.5s3.7656.553.76s

90.180.148

2.516.402.72931s.840,997315.840.997

27.1s8.6r720.604.8s2

30t09t20tt VND

17.012.792.67016.696.951.673

- Kho phu tirng

COng ty Cd phAn O tO rurr 86o cio tii chinh

1998- Minh Khai- qufln Hai Bd Tnmg- Tp HnNQi euf 3 ndm 2011

Mua siim tdi sdn

c0ng

9 DAu tu viro c6ng ty con

Buu <IiQn (POT)

PUDENTIAL (PRUBFI)

+ Chimg chi Qu! clAu tu chimg

30t09t2011

VND

0ll0u20tt VI\D

C6ng ty Cti phAn 6 to rvrr

Brio c6o tii chinh

PUDENTIAL (PRUBFI)

+ Chtmg chi Qu! clAu tu chimg

vdt li6u vi6n th6ng (SAM)

o 6

0u(Jy20tt

VND

14

3.731.575.145

Cdng ty Cii phAn O tO rur 86o crio tii chinh

14 Thu6 vi cfc khoin phni nQp Nhi nudc

Chi phi bio hdnh 6 td

Chi phi hd trq b6n hdng 13,5 triQu d6ng/xe cho c6c d4i l!

Dq chi ldi vay

3.492.830.174

1.046.536.0s4

324.747.885515.040.434

trinh bdy tr6n 86o c6o tdi chinh c6 th6 bi thay ddi theo quyrit dinh cta co quan thu6

30t09t2011

VND

01/01/2011VND

COng ty C6 phAn O tO rut

1998- Minh Khai- qufln Hai Bd Tnmg- Tp' HdNQi

BGn cho vaY Lfli suit Thiri h4n

Si6 nqp adng

ViQtNam

S6

1200LAV2004013s1

ViQtNam

S6

1200LAV200703076

rreiLy 1511012007

1s.498.427.s74

3010912011VND

0il0u2011 VND

C6ng ty Cd phAn 0 tO rurr Br{o crio tii chfnh

c0ng

u Bdng afi cn$u bidn dQng vdn chfi sd htru

Xem chi tirit tpi phu lpc s0 02

V6n g6p cta c6c d6i tuqng kh6c

COng

- V6n dAu tu cria cht sd htlu

0uut2afl VNI)

61.280.620.000 61.280.620.000

223.221.740.000 223.221.740.000

NIm 2010VND

VND284.502.360.000

2S4.502.360.00;

30t09t20t1

125,775.000.0001s8.721.360.000

284.502,160.00031.443.750.00031.443.750.000

phAn):

28.450.23628.450.236

28.450.23628.040.s36

409.700409.70010.000

28.4s0.23628.450.236

28.r I Ll96 28.ut.196

339.040

10,000

17

C6ng ty C6 phAn 0 tO rryrr

Trich Qu! dAu tu phrit tri6n tir lgi nhufln 2010

Trfch Qu! dg phong tdi chfnh rir loi nhu6n 2010

Trich c6c Qu! kh6c thuQc v6n chri sd htu tt loi nhu6n 2010

Trich Qu! khen thudng, phfc lcri tu loi nhu4n ndm 2010

2l.C6c khoin giim trir

Chi6t kh6u thucrng mai

cOng

Doanh thu thu6n brin hdng

c0ng

23.Gi v6n hing b6n

c0ng

VND43.449.629.1874.160.042.597(616.798.,13-5)

Cdng ty CO phAn 6 tO rnar 86o cio tii chinh

1998- Minh Khai- quOn Hai Bi Tnmg- Tp Hi NOi eu:i 3 n6m 2011

9 thSng dAu nim 9 thrf,ng tIAu nim

24 Doanh thu ho4t ilQng tii chfnh t

Ldi ti6n grli, ti6n cho vay

Cd trlc, lqi nhufln sau thu6 dugc chia

Kh6c

c0ng

Chi phi ldi vay

Chi phf tdi chinh kh6c

c0ng

27 .Leico bin tr6n c6 phi6u

Di6u chinh giam lqi nhufn ti5 toan <1i5 x6c dinh lqi

C6 phitiu phO thOng gi6m binh qudntrong kj,

Cdng ty C5 phin O tO rvrr

1998- Minh Khai- qufln Hai Bd Tnmg- Tp HnNQi

28 Cic th6ng tin khic

2011

Chi phi tdi chinh

-49,10%

-27,04%

156,20yo -73,35yo

+ Doanh thu giSm 60,39yo nhung chi phi b6n hing vi chi phi quan lf doanh nghiQp gi6m tucrng tmg49,l0yo

vir 27 ,04o/o li do lpm phrit tdng cao b6n cpnh <16 c6ng t6c b6n hang v5n duy td di5 kich ceu

- Trong ili6u kiQn kh6ng thu{n lqi cria thf trudng, C6ng ty dE c6 nhi6u biQn phSp cl6ng k6 d6 tang lqi nhuan

+ Ki k6t c6c hqp ddng ti6n gii c6 ky han, t0n dung ti6n nhan r5i trong rhtng khoang thdi gian nh6t dinh,

+.Doanh thu gi6m 60,39yo nhtmg chi phi tii chinh giim67,7l%o ld do c6ng ty srt dpng hiQu qu6 ddng ti6n thu

r-.<l to rr; i

= .<O,<c!

\OO\q\to NaO.n\O O.rd.OU.

,E g'E E' j E ,Etro-:29 vtr

al

.l

.=l

G r-l l :l

e trl

,c'19 I

E.gt Z-l(C(.1

.a

át

1r) tO

c.J

lo

€\

$.+

6l

\oNro

a€ooo\6\x

o\NN\o\o\^i NV+\9\oN6 :qqq?.ir) o\eo!q\acj\

n\F:oq"eđ

tt.lci-;

?a

rno\

Nr+

Nol

(ặlto

$

6I

bI)

EP 1; ? E

- ,-l

\<c)

.<o vU