BCTC hop nhat nam 2011 TMT (da duoc kiem toan)

BCTC hop nhat nam 2011 TMT (da duoc kiem toan) tài liệu, giáo án, bài giảng , luận văn, luận án, đồ án, bài tập lớn về t...

Btio ctio tdi chinh hqp nhiit

Cho ndn tii chinh ki* fific ngdy 31/12/2011

(itii itn.oc kiimtodn)

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cONG'w rNHH DlcH vU Tu vAr rAr cHINH xE-roAru vA xlEM roAN

AUD|TING AND ACCOUNTTNG FTNANC/AL CONSULTANCy SERy/CE C)MpANy LTD (AASC)

A member of ffi tnt"rn"tional A world-wide network of independent accounting firms and business advisers

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SO l99B- Minh Khai- ouAn Hai Bd

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sAo cAo CUA BAN TONG clau o6C

sAo cAo KrEM roAN

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Biio c6o kiSt qun hoat tlQng kinh doanh hq,p nh6t

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vd sin xuAt vat tu thi6t bi giao th6ng vfln tai, thanh vi6n hgch toAn dQc lflp cira Tdng COng ry C6ng

nghiQp 0 t6 ViQt Nam thinh C6ng ty c6 phAn

C6ng ty dugc thdnh l6p vi ho4t dQng theo Gi6y chring nhan dAng ky kinh doanh C6ng ty c6 phin sii

0103014956 IAn diu ngity 1411212006 vd thay d6i tan tnu t6m theo Gi6y chring nhin kinh doanh s6

0100104563 ngdy 16/09/2010 do Sd Ki5 ho4ch vd DAu tu Thdnh plO Ua NQi c5Lp.

V6n di6u 16 cria COng ty 1i1284.502.360.000 d6ng, tlugc chia thdnh 28.450.236 c6 phAn

Try sd chinh cria C6ng ty dAt t?i s6 199 B - Minh Khai - qufln Hai Bd Tnmg - Thanh pn6 Ha Ngi.

C6c dcrn vitrpc thugc cria Cdng ty gdm c6:

I Nha m6y 0 t6 Cuu Long Xd Tnmg Tr6c, huyQn Vin L6m, tinh Hmg YOn

2 Nha m6y sdn xu6t tap r6p xe g6n Xd Tnmg Trdc, huydn Vf,n Ldm, tinh Hrmg YOn

m6y

3 Chi nhanh Binh Duong Xa 16 Hd NQi, xd Binh Thdng, huyQn Di An, tinh

Binh Duong

Cdng ty c6 0l Cdng ty con ld C6ng ty C6 phAn Dich vu v6n tii O tO sO 8, dia chi t4i s6 7- Luong

YOn-qufln Hai Bd Tnmg- thanh ph<5 Ha NOi

Ngdnh nghA tinh doanh cria C6ng ty Id :

- San xu6t va cung img vflt tu thi6t bi co khi giao th6ng v4n tdi;

- Gia c6ng, phgc h6i, kinh doanh vflt tu, phg tung, phuong ti6n thi6t bi co khf, giao th6ng v6n tii;

- Sria chta, kinh doanh, dai lj ky grii c6c lopi xe gin m6y hai brinh;

- Kinh doanh hang tliQn, tliQn tu, hang trang tri ndi th6t;

- Lim dich 4r xu6t ntrpp khAu vQt tu, php tirng, phuong tiQn giao th6ng vdn tii;

- Dai lir, kinh doanh vQt tu, thi6t biphp tung, vflt liQu xdy dgng vd dich 'r.u van t6i hdng h6a;

- Kinh doanh xu6t nhflp khAu vflt tu, thiiSt bi, phu ting, phuong tiOn vfln tii, n6ng sin vd hdng ti6u

dirng;

- Kinh doanh xu6t nhap khAu hirng n6ng, ldm, th6 sin, hii san (tru lo4i l6m sin Nhd nu6c c6m);

- Kinh doanh t4m nhAp, t6i xuAt, chuy6n khdu hdng h6a (tru loai Nhd nudc c6m);

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- Dai lf xtng ddu, nhi€n IiQu;

- Xdy dpg c6ng trinh giao th6ng;

Cgng ty c6 pnin 0 tO rur

Dich w vfln tii vd giao nhdn hang h6a xu6t nhdp khAu;

Sin xuAt, lip r6p xe 6 td c6c loai, xe giln m6y hai b6nh c6c lo4i;

Kinh doanh xuAt ntr6p khAu vit tu, thi6t biphu tung 6 t6, xe ghnmdy hai brinh;

Kinh doanh t6t AOng san (Chi hopt dQng khi c6 drl tli€u kiQn theo qui ttinh cta ph6p luflt);

Khai th6c, ch6 biiin, kinh doanh kho6ng sAn (tr{ lo4i khoang san Nhd nu6c c6m);

Sin xuAt, mua b6n, tip rip, sta chila, bdo hdn\ c6c loai xe ba brinh ghrmdy

Thu gom, phdn lopi, t6i ch6, d6ng g6i, vfn chuyrln, xt lj r6c thAi c6ng nghiQp, ph6 li€u c6ngnghiQp, ptri5 tnai c6ng nghiQp (Kh6ng bao g6m kinh doanh c6c loai ptrt5 tieu nhflp khAu gdy 6nnlem mor mong);

Mua biin, ph6n lo4i, t6i ch6, d6ng g6i, vfln chuy6n, ti6u thp c6c sdn phAm bang kim lo4i, C6 (tru loai g5 Nhi nudc cAm), cao su phti ligu vd c6c hogt tl6ng dich vu c6 li6n quan d6n cdng viQc ch6tao kim lo4i;

Dich vp vQ sinh m6i trucmg;

ffririt t<6 phucrng tiQn giao th6ng duong bQ

CAC SI/KTpN SAU NGAY KHoA So KE TOAN LAP BAo CAo TAI CHINH

Chring t6i th6y kh6ng ph6t sinh b6t kj, sy kiQn ndo c6 the anh huong dtin c6c th6ng tin d6 dugc tinh bdytrong 86o c6o tdi chfnh hqp nh6t ctng nhu c6 ho{c c6 the tac dQng d6ng fC a6n ho4t tlQng cria C6ng ty

C6c thdnh vi6n cria HQi d6ng qudn tri bao g6m:

Cric thdnh vi6n cta Ban T6ng Gi6m d6c bao g6m:

C6ng ty TNIIH Dich qr Tu v6n Tdi chinh Kt5 to6n vd Ki6m toan (AASC) dd thuc hiQn ki6m toin ciic b6oc6o tii chinh hgp nhAt cho Cdng ty

Cgng ty CO plan O tO fVrf

S0 l99B- Minh Khai- qu4n Hai Bd Tnmg- Tp HdNQi

TRAcH NHrEM cOa n.lN TONG GrriM DOc vot sAo cAo rAr cHiNH

Ban Tdng Gi6m dric C6ng ty chiu tr6ch nhiQm vd viQc lfp 86o c6o tdi chinh hg,p nhAt phdn 6nh trungthuc, hgrp l), tinh hinh ho4t tlQng, k6t qua ho4t clQng kinh doanh vd tinh hinh luu chuy6n tiAn tO cria C6ng

ty trong Ic! Trong qu6 trinh lflp 86o c6o tdi chinh hqp.''n}r d7 Ban T6ng Gi6m d6c C6ng ty cam t<6t Aa tuanthri cric yOu cAu sau:

' LUa chgn c6c chinh s6ch ki5 toan thich hqp vd 6p dpng c6c chinh sdch niy mQt c6ch nh6t qu6n;

Dua ra c6c tliinh gi6 vd dg <lorin hqp l! vd th4n trgng;

N6u 16 cilc chuAn mUc kti to6n dugc 6p dqng c6 dugc tuAn thri hay kh6ng, c6 nhtng 6p dgng sai

lQch tgng yt5u di5n mric cdn phdi c6ng b6 vd gini thich trong b6o c6o tdi chinh hay kh6ng;

Lflp vi trinh biy c6c b6o c6o tii chinh tr6n co so tu6n thrj cdc chuAn mr,rc k6 toAn, cl6 AO ki5 toanvir c6c quy dlnh c6 li6n quan hiQn hdnh;

Lflp citc b6o c6o tdi chinh dga t6n co sd ho4t d6ng kinh doanh liOn t.uc, trir fuong hqp kh6ngth6 cho rEng C6ng ty sE titip tgc ho4t d6ng kinl doanh

Ban T6ng Gidm ddc C6ng ty dim bio ring c6c sO tctl to,in tlugc luu gi[ tl6 phin enh tinh hin]r tii chinhcria C6ng ty, vdi mfc tlQ fung thgc, hpp Iy tpi bAt cu thdi di6m ndo vir ddm bdo ring Brio c6o tdi chinhhqp nh6t tu6n thrl ciic quy dinh hien hdnh cta Nhd nudc Ddng thoi c6 tr6ch nhi6m trong viOc bio d6m an

todn tdi sdn cta C6ng ty vd thgc hiQn c6c biQn ph6p thich hqp dO ng[n ch[n, ph6t hi6n c6c hdnh vi gianlAn vi cdc vi ph4m khdc

Ban Gi6m d6c Cdng ty cam t6t ring 86o c6o tdi chinh hgp nh6t dE phdn rinh trung thgc vd hgrp lj tinh

hinh tei chffi cria C6ng ty tai thdi di6m ngdy 31 thrlng 12 ndm 2011, ki5t qud ho4t tl6ng kinh doanh vi

tinh hinh luu chuy6n ti6n tQ cho nbm tdi chinh kiit thric cr)ng ngdy, phr) hqrp voi chuAn mgc, ctr6 O9 t<6

to6n Vi0t Nam vd tuan ftri c5c quy tlinh hiQn hanh c6 li6n quan

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cONG Ty rNHH DrcH vu ru vAN rAt cHittH xE-roeru vA xrdrvr roAN

AUD|T\NG AND ACCOUNTING F|NANC|AL CONSULTANCY SERVTCE COM?ANY LTD (AASC)

I2OI2/BC.TC-AASC.KT3

Vi Sdo ctio tdi chinh hgp nhiit clto ndm tdi'chinn *& *ric ngdy 3I thdng 12 ndm 2011

crta COng ry Cd phin 0 n rur

Ban T6ng Gi6m tli5c C6ng ty C6 phin 6 tO fVrr

tdi chinh ki5t thric ngdy 3l

ViQc ldp vd trinh bdy Brio c6o tdi chinh hqp nh6t nay thu6c tr6ch nhi6m cta Ban T6ng Gidm d6c C6ng ry

Tr6ch nhiQm cta chring tdi ld clua ra y ki6n v€ c6c b6o c6o ndy cdn cf tr6n k6t qud ki6m to=dn cria chung t6i

kd to6n dugc 6p dung, c6c udc tfnh vd xdt tloan quan bay t6ng

qu6t ciic 86o c6o tdi chinh hqp nl.r6t Chfng t6i cho r[n nhirng co

sd hqp ly d6 lam cdn cri cho y kit5n cria chring t6i.

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ToAN vA KrEM TOAN (AASC)

Hd N)i, ngay 31 thang 0l ndm 2012

KIEM TOAN YITN GIAM DOC

Chtbng chi KTV sii ; 0899/KTVChtmg chi ki€m todnviAn sii : 0285/KTV

5

1 Le Phung Hieu, Ha Noi, Viet Nam I Tel.: +84-4-3824-1990/1 | Fax +84-4-3825-3973

aaschn@hn,vnn vn I www.aasc com.vn

A member of ffi lnt"rnational A world-wide network of independent accounting firms and business advisers

C6ng ty C6 phin 6 tO rrvrr

56 I99B - Minh Khai - quQn Hai Bi Trung - Tp He NQi

86o c6o tiri chinh hqp nhdtcho nim tii chinh ktit thric ngity 31lL2l20ll

t20

121

rAI sAN

100 A Tii sin ngin h4n (100=ll0+120+130+740+150)

lf 0 I Ti6n vi c5c khoin tuong tluong tiAn I

111 l TiAn

112 2 Citc khodn tuong tluong tiAn

II C6c khoin tIAu tu'thi chfnh ngin hqn

l DAu tu ngin h4n

13l l Phai thu c[ra kh6ch hing

135 5 C6c khoin phii thu kh6c

140 IV Hing tdn kho

141 l Hdng tdn kho

150 V Thi sin ngin h4n kh6c

151 1 Chi phi tri tru6c ng6n h4n

152 2 Thu6 GTGT tluoc khAu trri

154 3 Thui5 vir c6c khoirn kh6c phii thu Nhir nu6c

158 5 Tii sin ngEn h4n kh6c

200 B Tni sin dii h4n (200=210+220+240+250+260)

4 5

I C6c khoin phii thu dii h4n

II Tli sen c5 Alnh

1 Tii sdn ca ainl htu hinh

- Gid tri hao mdn lu/ ke g

4 Chi phi xdy dgng eo birn dd dang

375,200,573,356

9,113,369,4506,666,823,9972,446,545,453

L,325,093,2731,325,093,273

122,875,367,L5495,871,850,76819,868,661,8267,134,854,560

221,843,157,500

221 ,843 ,',1 57 ,500

20,042,985,979476,964,0511,966,158,6913,804,193,988t3,795,669,249

258,789,191,183

251,971,484,01060,342,413,957148,836,736,329(88,494,322,372)16,591,707,17919,529,195,399(2,937,488,220)175,037,362,87 4

472,371,504,477

40,006,213,90712,390,167,39427,616,046,513

4,509,520,0004,509,520,000

48,537,638,16822,129,360,93112,472,706,94413,935,s?0,293

341,048,163,226341,048,163,226

38,269,969,r761,137,463,6812,920,85 8,58576,425,76r34,135,221,149

238,517,818,336

230,087,423,59468,522,446,494145,482,902,609

(7 6,960,456,1t 5)17,012,792,67019,529,r95,399(2,s16.402,729)r44.552.184.430

C6ng ty C6 phAn O tO flrf

36 l99B - Minh Khai - qu{n Hai Bi Trung - Tp HA NQi

86o c6o thi chinh hqp nh6tcho nim tAi chinh tt5t tnfc ngity 31/1212011

250 IV C6c khoin tIAu tu'thi chinh d}i h4n

252 2 DAu tu viro c6ng ty li6n k6t, li6n doanh

258 3 Diu tu ddi hen khric

259 4 Ds phdng gi6m gi6 dAu tu tdi chinh dii han (*)

260 V T)ri sin dii h4n kh6c

261 1 Chi phi trd tru6c ddi h4n

269 VI Lqi th6 thu'ong m4i

270 r6NG CQNG rfu sAN (270:1oo+2oo) 633,989,764,539 710,889,322,812

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3,490,902,8002,250,000,0003,586,540,143(2,345,637,343)

3,232,432,8233,232,432,82394,371,550

4,0521897,6002,250,000,0003,591,540,143(1,788,642,543)

4,143,592,1724,143,592,172233,904,970

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C6ng fy C5 phAn 0 t6 rur

55 l99B - Minh Khai - qufn Hai Bi Trung - Tp Hi NOi

B6o c6o thi chinh hqp nh6tcho nim tii chinh t6t ttrric ngiry 3lll2l20ll

BANG cAN o6r KE roAN HqP NHAr

312 2 Phai tri cho ngudi b6n

313 3 Ngudi mua trd ti6n trudc

314 4 Thu6 vd c6c khodn phni nQp Nhir nu6c

315 5 Phai tri ngudi lao tlQng

316 6 Chi phi phii tri

319 9 C6c khoin ph6i trA, phni nQp ng6n h4n khSc

323 11 Qu! khen thudng vd phirc lgi

330 II Nq dii h3n

333 3 Phai trA ddi han kh6c

334 4 Yay vi no dii h3n

335 5 ThuiS thu nhfp hodn l4i phii tri

336 6 Ds phdng trs c6p mAt viec lam

338 8 Doanh thu chua thgc hiQn

400 B Ngu6n v6n chfr s6'hii'u (400:410+a30)

410 I Ngu6n v6n chri s& hflu

411 1 V6n diu tu cira chi sd htiu

413 3 V6n kh6c cira chir sd hftu

414 a C6 phi6u quy (*)

417 7 QuI dAu tu ph6t triOn

418 8 Quy dp phdng tdi chinh

420 10 Lqi nhuin sau thu6 chua ph6n ph6i

430 II Ngudn kinh phfvh qu! khdc

500 C Lqr ich cria c6 a6ng thi6u s5

23,407,170,394302,456,30522,402,27r,04640?,781,927250,261,11644,400,000

324,155,168,580

324,155,168,580284,502,360,00024,845,370,833405,478,s62(8,680,989,647)907,514,33510,575,786,87311,599,647,624

14,458,409,916

341,306,364,321

301,895,701,278198,581,760,01350,069,507,5456,423,276,8218,174,406,8694,898,700,0001,751,935,78815,904,161,768t6,091,952,475

39,410,663,043221,966,30538,542,975,649272,636,756373,084,333_

355,388,667,019

355,388,667,019284,502,360,00024,845,370,833

(7.729.079.806\209,465,92410,494,536,89843,066,073,171

14,194,291,472

l5 l6

C6ng fy C6 phAn 6 ta rur

36 1998 - Minh Khai - qufn Hai Bi Tnmg - Tp Hd NQi

86o c6o tii chinh hgp nh6tcho ndm tdi chinh ktit tnric ngity 3111212011

Doanh thu bin hhngvir cung cdp dlch vg 20

C6c khodn giim tru 21

Doanh thu thuAn v6 bin hing vi cung c6p dich v 22

Lgi nhufln gQp v6 bin hing vir cung cdp dich vg

Doanh thu hoat dQng tli chinh 24

Trong d6: Chi phi ldivay

Chi phi b6n hing

Chi phf quin ly doanh nghiQp

L-oi nhu$n thuAn tir ho4t tlQng kinh doanh

Thu nhfp kh6c

Chi phi kh6c

Lgi nhuin khfc

Phln lgi nhufn Q5) trong c6ng ty li6n k6t, LD

T6ng lqi nhuin k6 todn trudc thu6

Chi phi thuli thu nhflp doanh nghiQp ho6n lai

18 Lgi nhufln sau thu5 thu nhfp doanh nghiOp

1 8.1 Lqi ich cira c,5 dOng thi6u s6

18.2 Lqi nhu{n sau thu6 cria c5 AOng cria c6ng ty mg

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C6ng ty CO phnn O ta fUf

56 199B - Minh Khai - qu{n Hai Bd Trung - Tp HdNQi

86o c6o thi chinh hgp nhStcho n6m tdi chinh krit thric ngity 3l/12/2011

ME

BAo cAo LrIu cHUyEN TrEN rE HOp xnAr

NEm 2011(Theo phtong phtip trwc tiilp)

.i

Nnm 2011VND

Nim 2010VND

I Luu chuy6n tidn tir ho4t tlQng kinh doanh

01 l Ti0n thu tir b6n hing, cung c6p dich vU vd doanh thu khdc

02 2 Ti€n chi trd cho ngudi cung c6p hing h6a vd dlch vp

03 3 Ti0n chi trd cho ngudi lao dQng

04 4 Ti6n chi trd lai vay

05 5 Ti0n chi n6p thu6 thu nhflp doanh nghiQp

06 6 Ti0n thu kh6c tir ho?t dQng kinh doanh

07 7 Ti6n chi kh6c cho ho4t dQng kinh doanh

20 Lnu chuydn tiin thuin tb hogt itQng kinh doanh

II Luu chuy5n tidn tir ho4t tlQng d6u tu

2l l Ti6n chi d6 mua s6m, XD TSCD vd c6c tdi san DH kh6c

22 2 Ti€n thu tu thanh lj, nhugng brin TSCD vd c6c TSDH kh6c

23 3 Tidn chi cho vay, mua c6c c6ng cU ng cria don vi khric

- -.1 , ,: I

z) ) llen cnl oau tu gopvonvao oon vl Knac

26 6 Ti0n thu h6i diu ru g6p v6n vdo don vi kh6c

27 7 Ti6n thu l6i cho vay, cO trlc vd loi nhufln dugc chia

30 Lttu chuydn tiin thuin tir hogt itQng itiu ttr

III Luu chuy6n tiin tn'ho4t tlQng thi chinh

3 I L TiOn thu tu ph6t hanh c6 phi6u, nhfln v5n g6p cta CSH

2 Ti0n chi tra v5n g6p cho c6c chrj sd htiu,

7)

mua l4i cd phiOu cria doanh nghiQp da ph6t hdnh

33 3 TiAn vay ngin h4n, ddi h4n nhQn tlugc

34 4 Ti0n chi tra ng g5c vay

35 5 Ti0n chi trd ng thuO tdi chinh

36 6 C6 tuc, lgi nhuQn da tra cho chrl sd hiiu

40 Lru chuyin tiin thuin tir hogt ttQng tdi chtnh

50 Luu chuy6n tidn thuin trong kj

60 Ti6n vir tuong duong tiin tl6u kj

6l Anh huong cua thay a6i gt gia h6i do6i quy d6i ngoqi tp

70 Tiin vh tu'ong tluong tidn cu6i t<y

908,165,257,577

1604,217,948.67 4)(50.307.2 15.940)

(21 7 44,389 ,486)(2,301,488.905)96,806,454,752(260,222.298.099)66,178,371,225

(34.693,920.058 )

5,401,098,350(26,108,394,981)

(9s 1.909.84r )

901,427,422,745(940.600.936.s23)

(30.844,5 89,600)(70,970,013,819)

(30,900,037,575)

40,006,213,907

1,569,506,414,106(924.033.1 18.s30)(52.489.319.179)(32,192,149,983)(r 6,545.r I 5.033)122,434,929,125(372,789,454,028)293,892,085,478

(r 21.717,445.120)275,000,000

(9r 9.588.000)873,468,0001,468,125,273(120,020,439,907)

56,667,637,500(7.729.079.806)

959,312,983,576(1.t30,892.7 59,632)

(3 1,443.750,000)(154,090,968,362)

19,780,677,209

20,212,922,95312,613,745

Ding Quang Vinh

Cgrg ty CO ptrin O tO rVrr

56 l99B- Minh Khai- quan Hai Bd Tnme- Tp Hd NOi

86o c6o thi chinh hqp nh6tCho ntrm tdi chinh k6t ttrfc neil 31l12l2O1l

Cho ndm tdi ctrinh kdr turtc ngdy 3 1/12/201 I

T DAC DIEM HOAT DqNG COA DOANH NGHIEP

1 Hinh thri'c s& hiiu v6n

C6ng ty CO phAn 0 t6 TMT rlusc chuydn d6i hinh thric sd htu theo Quy6t ainl sO Szolqo- BGTVT ngdy

141412006 cria B0 Giao th6ng Van tai vA viQc ph6 duyQt phuong 6n vd chuydn C6ng ty Thuong m4i vd sirn

xuAt vat tu thi6t bi giao th6ng vfn tii, thanh vi€n h4ch todn tlQc lQp cua T6ng Cdng ty C6ng nghigp 6 tO Viet

Nam thdnlr C6ng ty c6 phAn

C6ng ty dugc thdnh lfp vd ho4t dQng theo GiAy chung nhfn dAng Ic! kinh doanh C6ng ty c6 phAn s6

0103014956 lAn dAu ngity 14/1212006 vd thay d6i lAn thu t6m theo GiSy chrmg nhin kinh doanh s6

0100104563 rrgity 16/09/2010 do Sd K6 ho4ch vd DAu fi Thanh pfrO Ua NQi cAp

V6n di6u lQ cria C6ng ty \it284.502.360.000 t16ng, dugc chia thinh 28.450.236 c6 phAn

Try sd chinh cria C6ng ty A6t t4i s5 199 B - Minh Khai - quin Hai Bd Tnmg - Thanh ptrO Ha NEi

C6c dcrn vi tr.uc thuQc cria C6ng ty g6m c6:

I Nhe m6y 0 t6 Criu Long

2 Nha m6y san xuAt Up rdp xe gin

mey

X5 Tnmg Tr[c, huyQn VEn L6m, tinh Hrmg YOn

^!,

Xd Trung Tric, huyQn V5.n Ldm, tinh Hmg YOn

Xa lQ Hd NQi, xE Binh Thdng, huyQn Di An, tinhBinh Duong

2 Linh vqc kinh doanh

Linlr vgc kinh doanh chinh cria C6ng ty trong kj,ld san xu6t, lip rip vd kinh doanh 6 t6 tdi

3 Nginh ngtrd tintr doanh

Nganh ngle nnn doanh crla C6ng ty ld :

- San xu6t va cung img v4t tu thilit bi co khf giao th6ng v4n tdi;

- Gia c6ng, phpc h6i, kinh doanh vdt tu, phU ttrng, phuong tiQn thi6t bi co khi, giao th6ng vQn tii;

- Sria chta, kinh doanh, dai U ky giri cdc lo4i xe gia mdy hai b6nh;

- Kinh doanh hdng cliQn, tliQn tu, hing trang ti nQi th6t;

- Lim dich v.u xuAt nhQp khAu v4t tu, phu ttrng, phuong tiQn giao th6ng vfn tii;

- Dai ly, kinh doanh v4t tu, thiiit biphp tung, v{t liQu xdy drmg vd dich vu v?n tdi hang h6a;

l1

Cgrg ty C6 ptrAn 6 tO rlrr

SO 199B- Minh Khai- quOn Hai Bi Tnme- Tp Hd NOi

B6o c6o tii chinh hop nh6tCho n6m tii chinh kiit thric neitv 3lll2/2011

Kinh doanh xuAt nh4p khAu vflt tu, thi6t bi, phU tung, phucrng tiQn vfln tii, n6ng sdn vd hdng ti6u dr)ng;

Kinh doanh xu6t ntr6p khAu hang n6ng, l6m, th6 sirn, hdi sdn (trir lo4i ldm sdn Nhd nudc cAm);

Kinh doanh tem nhap, t6i xu6t,-chuyOn khAu hdng h6a (trL lo4i Nhd nu6c c6m);

Dai lj x6ng dAu, nhi6n li6u;

Xdy dgng c6ng trinh giao th6ng; .i

Dich vu vfln tdi vi giao nhQa hdng h6a xuAt nhfp'khAu;

Sin xuAt, lip rip xe 6 t6 c6c loai, xe g6n m6y hai b6nh c6c loai;

Kinh doanh xu6t ntr6p khAu vflt tu, thi6t bf phr,r tung 6 t6, xe gin mdy hai b6nh;

Kinh doanh UAt Aqng san (Chi hopt dQng khi c6 drl diAu kiQn theo qui dinh cria phrip luit);

Khai thdc, chii bi6n, kinh doanh kho6ng sin (trir loai khoiing sin Nhd nudc c6m);

Sdn xu6t, mua biin, Iip r6p, sta chila, bio hanh c6c loai xe ba b6nh ginmdy;

Thu gom, phdn lopi, t6i cht5, d6ng g6i, vfn chuy6n, xt I! r6c thii c6ng nghiQp, ptrii ti6u c6ng nghiQp,ph6 thdi c6ng nghiQp (Kh6ng bao gdm kinh doanh c6c lopi ptr6 tieu nhQp khAu gdy 6 nhiSm m6itrudng);

Mua b6n, phdn loai, t6i ch6, d6ng g6i, vfln chuy6n, ti6u thg cdc sin phAm bing kim loai, gd (mr loai g5

Nhi nudc cAm), cao su pht5 tigu vir c6c ho4t dQng dlch vp c6 li6n quan diin c6ng vi6c ch6 tao kim lo4i;Dich vU vQ sinh m6i truong;

ffrit5t t<ti phuong tiQn giao th6ng dud,ng bQ.

r xY xE roAN, DoN vI TrtN TD SUDUNG TRoNG KE ToAN

1 Ni6n a6 k6 toin

Ni6n dQ k6 torin bat elAu fu ngdy 01/01 vd tiSt ttrric vdo ngdy 3ll12 hdng nim.

2.Don v!tiiin tQ sfr dUng trong ghi ch6p k6 todn

Don vi tiOn tQ sri dung trong ghi chdp ki5 toan ld d6ng Vi6t Nam (VflD).

uI CHUAN MU c vA cHE De KE ToAN Ar oqnc

1 Ch6 tIQ k6 to6n 6p dsng

20/3/2006 cta B0 trusng B0 Tai chinh vd th6ng tu 24412009/TT-BTC ngdy 31112/2009 cria BQ trucrng B0Tdi chinh hudrng d6n sria d6i bO sung cir6 aO t6 toan doanh nghiQp

2 Tuy6n b6 v€ viQc tuAn thri ChuAn mq'c k6 to6n vi Che dO kii to6n

C6ng ty dE 6p dpng c6c Chu6n mgc kti toan ViQt Nam vd c6c v6n bdn huong d6n ChuAn muc do Nhd nuocban hdnh, Cdc b6o c6o tdi chinh dugc l4p vd trinh bdy theo thing quy tlinh cta tung chu6n muc, th6ng tuhuong ddn ttruc hien chuAn muc vd Chi5 d0 kti to6n hiQn hdnh dang 6p dr,rng.

3 Hinh thric k6 to6n 6p dgng

C6ng ty 6p dgng hinh thuc k6 toan tr6n m6y vi tinh

C6ng ty C6 phAn O to rur

56 199B- Minh Khai quan Hai Bd Tnme- Tp Hn NOi

B6o c6o thi chinh hqp nh6t

Cho n6m tdi chinh tet tnric nedv 3l/l2D0l1

lv cAc cHiNTr sAcn Kf ToAN cHU YEU Ar oqxc

l Nguy6n tic ghi nhfln c6c khoin ti6n vi c6c khoin tuong du'ong tiiin

Tidn vi c6c khoin tuong ducrng tidn bao g6m ti6n m{t tpi qu}, ti6n grii ngdn hdirg, c6c khoan dAu tu ngin h4nc6 thdi gian d6o h4n kh6ng qu5 ba thdng, c6 tinh thanh khodn cao, c6 khi ndng chuy6n aOl OE aang thdnh c6cluqng tiAn x5c tlinh vi kh6ng c6 nhi6u rui ro tong chuyEn a6i tna*r tiAn

2 Nguy6n tic ghi nhfln dy phdng nq phii thu kh6 tldi

Dg phong nq phdi thu kh6 ddi dugc trich lap cho firng khodn ng phdi thu kh6 ddi cdn ct vdo tu6i ng qu6 hqncria tung khodn ng hofc mtc t6n th6t dU kiiSn c6 th6 xiy ra dr5i vdi tung khoan ng phdi thu

3 Nguy€n tfc ghi nhfn hhng ttin kho

Hdng t6n kho dugc tinh theo gi6 g6c Truong hqp gi6 trithuAn c6 th€ thUc hi6n duoc thdp hon gi6 gr5c thi

phni finh theo giri trl thuAn c6 th6 thUc hiQn tlugc Gi6 g6c hang t6n kho bao g6m chi phi mua, chi phf chO

bii5n vd c6c chi phi li6n quan tr.uc tiiip kh6c ph6t sinh tl€ c6 tlugc hdng tdn kho d dia di6m vi trpg th6i hiQn

tai.

Gi6 tri hdng tiin kho dugc x6c tlinh theo phucrng ph6p binh qudn gia quyen

Hdng tdn kho dugc h4ch to6n theo phuong ph6p kC khai thuong xuy6n

Dy phdng gidm gi6 hdng t6n kho dugc lpp vio thoi diCm cu5i nam ld st5 ch6nh lQch gita gi6 g6c cria hang t6nkho lon hon gi6 tri thuAn c6 th€ thgc hi€n dugc cria chring

4 Nguy6n t6c ghi nhfln vi kh6u hao tii sin c6 alnn

Tdi sdn cO ainn hiru hinh, tdi sin cO ai*r vd hinh duqc ghi nhQn theo gi6 gbc Trong qu6 trinh sri dpng, tiri sdn

cO ai*r hiiu hinh, tdi san cO clinh v6 hinh dugc ghi nhgn theo nguy6n gi6, hao mdn Iu! kri vd gi6 tri cdn lpi.KhAu hao TSCD dugc thlrc hiQn theo phuong ph6p khAu hao tluong th[ng: Thdi gian kJl6u hao dugc x6c dinhphtr hqp voi Th6ng fi s6 2B|2OO9ITT - BTC rgity 20110/2009 cria BO Tai chinh ban hdnh huong a5n cfre dOquin I1i, sri dpng vd trich khAu hao TSCD

5 Nguy6n tfc ghi nh{n c6c kho6n tl6u tu't}ri chfnh

C6c khoin dAu tu vdo c6c c6ng ty con mir trong d6 C6ng ty nim quy6n kitim so6t dugc trinh bdy theo phuongphdp giir g6c Cdc khoin phin ptrOl tqi nhufln md c6ng ty me nhfln dugc tu s6 lqi nhuan lfiy kt5 cria c6c cdng

ty con sau ngdy c6ng ty m9 n6m quydn ki6m so6t dugc ghi vdo k6t qu6 hoat d6ng kinh doanh trong lcj, cta

c6ng ty m9 C6c khoan phdn pfri5i t<nac dugc xem nhu phdn thu h6i cia cdc khoan dAu ff vd tlugc rL vdo gi6

ffidAu tu

C6c khoin dAu tu chimg kho6n tpi thoi cli6m b6o c6o, n6u:

- C6 thbi h4n thu trOi tropc d6o h4n khdng qu6 3 th6ng k€ tu ngdy mua khodn dAu tu d6 ducv c coi l2r " tuongduong tidn";

- C6 thdi han thu trOi vOn tr6n 1 ndm hoac hcrn I chu lc) kinh doanh dugc phdn loai ld tdi sdn ddi han;

t3

C6ng ty C0 phAn 0 tO TMT

56 1998- Minh Khai- quAn Hai Bd Tnme- Tp Hd Noi

86o c6o tiri chinh hgp nhAtCho n6m tii chinh k6t thtic ngiy 3 lll2l2}ll

Dg phdng ginm gi6 dAu tu dugc lfp vio thdi cli6m cu6i nam ld s6 ch6nh lQch gita gid g6c cta c6c khodn dAu

tu dugc hpch to6n tr6n s6 k6 toan lon hcrn gi6 tri thitrudng crJra chring tai thoi diOm lap dg phdng

6, Nguy6n tic ghi nh$n vi vdn hori c6c khoAn chi phi di vay

Chi phi di vay tlugc ghi nhfn vdo chi phf sdn xuAt, kinh doanh fong k! khi ph6t sinh, trir chi phi cli vay li6n

quan tr.uc tiiSp diin viQc dAu tu xdy dpg ho{c san xuAt tdi sdn dd dang dugc tinh vdo gi6 tri cta tdi sdn d6

(clugc vrin ho6) khi c6 rili c6c diAu kiQn quy dinh trong ChuAn mgc Kif to6n ViQt Nam s6 l6 "Chi phi tli vay''

Chi phi tli vay li6n quan tr.uc tiiSp di5n viQc dAu tu xdy dpg hoic sdn xuAt tii san dd dang dugc tinh vdo gi6

tri cira tdi sdn d6 (dugc v6n ho6), bao gdm c6c khoirn ldi ti6n vay, phdn b6 c6c khoin chi6t kh6u ho{c php trQi

khi ph6t hanh trai phi6u, c6c khoan chi phi phu ph6t sinh li6n quan tdi qu6 finh ldm thri t.uc vay

7 Nguy6n tic ghi nhfn vi phAn bO chi phf tr6 tru'6'c

C6c chi phi tr6 tru6c chi li6n quan d6n chi phi sin xu6t kinh doanh ndm tdi chinh hi6n tai tlugc ghi nhfln ld

chi phf trd tudc ngin h4n vd clugc tinh vdo chi phi sirn xuAt kinh doanh trong nam tii chinh

C6c chi phi sau ddy dd phrit sinh trong n6m tai chinh nhrmg dugc h4ch to6n vdo chi phi td truoc dii han d0

phdn b6 dAn vdo ktit qud ho4t dQng kinh doanh trong nhi6u n6m:

- C6ng cU dpng c9 xuAt dr)ng c6 gi6 tri lon;

- Nhirng khoan chi phf kh6c ph6t sinh c6 li€n quan di5n kiSt qud kinh doanh cria nhi6u ni6n ttQ k6 toen

Vigc tinh vd phdn bd chi phi tri trudc ddi h4n vio chi phi san xuAt kinh doanh dmg lc! hach to6n dugc c6n ct

vdo tinh ch6t, mric d0 lung lo4i chi phi dO chgn phuong ph6p vd ti6u thrlc phdn b6 hqp ly Chi phi tri tru6c

dugc phdn b6 aAn vdo chi phi sin xu6t kintr doanh theo phuong ph6p duong thing.

8 Nguy0n t6c ghi nhQn chi phf phii trf,

C6c khoAn chi phi thyc t6 chua ph6t sinh nhrmg tlugc trich trudc vdo chi phi sin xu6t, kinh doanh tong ki dd

ddm bdo khi chi phi phdt sinh thuc t6 khOng gdy tlQt bitin cho chi phi san xuAt kinh doanh tr€n co so dim bdo

^ .!

nguyen uc pnu nQrp grua doanh thu vd chi phl Khi cdc chi phi d6 ph6t sinh, n6u c6 ch6nh lQch vdi s6 da trich,

kti to6n tii5n hnnh ghi b6 sung ho{c ghi giim chi phf tucrng img voi phAn chOnh l6ch

9 Nguy6n tic vi phu'ong ph6p ghi nhQn c6c khoin dq'phdng phii tri

Gi6 tri tlugc ghi nhan cria mQt khoan dU phdng phAi trd ld gi6 trf dugc udc tinh hSp ly nfr6t ve khoan tiirn se

phii chi d6 thanh to6n nghia vU ng hiQn taitqingity k5t thric kl,k6 to6n nim ho4c t4i ngdy t6t ttrric k! kti torln

gita ni6n dQ.

Chi nhiing khodn chi phi li6n quan d6n khodn dU phdng ph6i trd da lAp ban dAu mdi dugc bir clap blng khodn

dy phdng phdi trn cl6

Khodn ch6nh lQch giira si5 dp phdng phni td da lap d ky k€ toan trudc chua st dsng tr6t ton hon st5 dg phdng

phni ffi hp d lci b6o c6o dugc hodn nhQp ghi gidm chi phi sin xu6t, kinh doanh trong kj,tru khodn ch6nh

lQch lon hcrn cria kh6an dU phong phdi td v6 bio hdnh c6ng trinh x6y l6p duqc hodn nhdp vho thu nhQp kh6c