20140123 20140123 KSH Dinh Chinh BCTC Quy 3 Nam 2013

20140123 20140123 KSH Dinh Chinh BCTC Quy 3 Nam 2013 tài liệu, giáo án, bài giảng , luận văn, luận án, đồ án, bài tập lớ...

cONG Ty cp r{r ooAN rnoANc sAN ueurco

{<{<{<**

cONc noa xA uOr cuu Ncnie vmr Nav

DOc lAp - Tg do - Hanh phric

'Y/v: girii tinh bdo cdo KQHDKD qu! 3-2013 ',

Kinh efti: sd crlo DICH CHI.ING KHoAN TP Hd CHi MINH

C6ng ty cd phdn tap doan khodng sin Hamico xin tran trong cim on ,o

qurn,r-girip dd ctra 56 giao dich trong thdi gian qua vh rdt mong nhQn dugc su girip dd cria S&

giao dich trong thdi gian tdi.

COng ty CP TAp dodn kho6ng san Hamico dd gui S& giao dich chfng kho6n Tp Hd

Chf Minh b6o cilo thi chfnh quy 3 - 2Ol3 tuy nhien trong b6o c6o kdt qui sin xuAt kinh

doanh kd to6n C6ng ty chring toi da cQp nhQr sai sd li€u cira muc chi phi khSc ld:

1.964.462.296 d6ng, s6 dring:1.979.675.339 ddng Chcnh lech: 15.213.043 ddng Vi

v6y dAn ddn loi nhuQn ctra quf 3 gihm dt: 15.213.043 ddng Nay C6ng ry chting r6i xin

dd nghi S& giao dich chrlng khodn Hd Chi Minh cho c6ng ry chring r6i didu ,ninfr"lai sd1i6u trOn b6o cilotdi chinh quy 3-2013.

Cdng ty chfing tbi xin trdn trong cdm on!

*

cONG Ty cd pHAN rAp ooAn ruoArue sAru HRvrrco

Dia chi: td 14, phrrong euang Trung, thixd ph0 t_y, tinn Hd Nam

Di6n thoai: 0351.8S1.035 Fax: 0351.855.296

eAo cAo rAl cniruH

Choadm tdichfnh

kdt thIc ngdy 30/09/201 3Mdu sd Bo1- DiN

(Ban hdnh theo QD s615/2006/QD_ BTC

ngdy 20/3/2006 cIa BQ truang BTC)

a rA sAm rucAru H4ru

l Ti6'n vd c6c khoAn tudng duong ti6-n

1 Tidn

2 CAc khoin trJong drrong tidn

ll C6c khoin dau trr tiri chlnh ng5n han

1 Ddu tu ngdn han

2 Du phdng gi6m gi6 chrrng kho6n d6-u trr ngdn han

lll G6c khoin pniitnu

1 phaithu kh6ch hdrng

2 Trbr lrudc cho ngrroi b6n

3 Phai thu n6i b6 ngdn han

4 Phei thu theo tidn iI6'kd hoach hop ddng xAy drtng

5 C6c kho6n phai thu kh6c

6 Duphdng c6c kho6n phai thu kh6 ddi

lV Hdng tdn kho

1 Hirng tdn kho

2 Du phdng gi6m gi6 hdng tdn kho

V Tai sin ngin hqn kh6c

1 Chi phi trA tru6c ngdn,han

2 Thud GTGT duoc khdu trrr

3 Thudvd c6c kho6n kh5c ph6i thu Nhir nu6c

4 Tdi s6n ngdn han kh6c

B rAt sAu oA u4ru

l- Ciic khoin pniittru ddri han

1 Phai thu ddi han clja kh6ch hdng

2.V6n kinh doanh 6 c6c don vi trr-fc thu6c

3 Phaithu diri han n6i b6

4 Phai thu ddi han kh6c

5 DU phdng ph6i thu diri han kh6 ddi

ll TAisin cddinh

1 Tdi s6n cd dinh hru hinh

Nguydn gi6

Gie tlhao mdn tui k6

2 Tdi sAn cd dinh thu6 Tdi chinh

Nguydn giit

Gie t! hao mdn tui k6

3 Tiri sin cd dinh v6 hinh

100110

111 v.1112

120 v.2

121129130131132133134

135 V.3139140

141 V.41491s0151152

153 v.5

158

200,

210211212

213 v.6

218 V.7219220

221 V.8222223

224 V.9225226

227 V.10

55,110,716,129

262,912,791262,812,791

000025,756,205,39927,259,464,717

147,616,750

00194,569,031(1,835,444,099)

25,599,254,50225,589,254,502

0

3,502,443,43629,416,6502,662,954,137736,990,20473,092,445193,350,243,362

0

00000142,260,955,151131,516,674,356

164,961 ,299,302

(33,444,6-13,946)

00015,000,000

44,426,701,961

"149,T03,216149,703,236

50

0

024,219,460,63422,643,993,9172,834,085,651

001,816,427,309(3,075,946,143)17,901,065,59117,801,065,581

r02,257,472,410

58,833,300

0736,990,2041,461,648,906164,174,410,242

0

0

018,00@000

cONG Ty cd pHAN rAp ooAn xnoAruc sAru Hemrco

Dia chi: td t+, pnrrong euang Trung, thix6 ph0 Lf, tinh Hd Nam

Di6n thoai: 0351.8S1.035 Fax: 0351.855.296

BAO CAO rAt cnirun

Cho ndm tdi chinhkdt th1c ngdy 30/09/201 3Nguydn gia

Gi6 tr!hao mdn tui kd

4 Chi phixAy d{ng co b6n d6 dang

lll Bat dQng sin diiu tu

Nguy5n gi6

Gie ti hao mdn tui k6

lV C5c khoin ddu tutiichinh ddi han

1 Ddu tU vdo cdng ty con

2 Ddu trl vdro cdng ty ti6n kdt, ti6n doanh

3 Ddu trt diri han kh6c

4 Du phdng gi6m gi6 ddu trr tii chinh ddi han

V Tai sin dii hgn kh6c

1 Chi phi tr6 tnr6c ddi han

2 Tdi s6n thud thu nh6p hodn tai

228229

230240

241

242

250

251252

258259

260261

262268

a

v11

v12

v.14v21v13

48,000,000(33,000,000)

10,729,290,795

0

0 0

39,590,000,000

039,580,000,000

0

01,509,299,2111,509,288,211

0

0

48,000,000(30,000,000)23,639,933,497

00039,590,000,000

039,580;0oo,ooo

001,060,196,1931,060,196,183

4 Thudvd c6c kho6n ph6i n6p Nhd nrr6c

5 Phaitr6 ngrroi tao d6ng

6 Chi phi phai tra

7 Phei tr6 n6i b0

8 Phai tr6 theo tidn d6 kd hoach hop ddng XD

9 C6c kho6n ph6i tr6, phAi n6p ngdn han kh6c

10 QuV khen thrr6ng, ph0c loi

ll, Nd dai han

1 Phai tra dai han ngrroi b6n

2 Phei tr6 ddi han n6i b6

3 Phai tra dei han khdc

4.Yay vd no ddi han

5 Thud thu nhAp hodn tai phAi tr6

6 Du phdng trg cdp mdt viCc tam

7 Duphdng phai tra ddi han

B VON Cno S6 nru

81,180,374,011

23,706,746,829

1 ,21 6,91 g,0BB

304,606,745366,370,300

00

0

0630,863,06519,000,000,000

00019,000,00b,000

0

0

O

112,055,190,452112,055,190,452v.22 116,900,000,000

00

300310311

312

313314315316317318319320

33d

331

332

333334335336337400410411412413414

v.16

v.17

99,291,207,79979,291,207,79970,154,624,6826,160,427,256

51 ,010,198593,956,745388,141,900'368,8g3,942

.0

0897,800,000676,363,06519,000,000,000

0

.0

019,000,000,000

000110,309,904,315110,309,904,315

1 16;900,000,000

.0

00

cONG ry cd pHAN rAp ooAn rnoAnc sAH tenrtrco

Dia chi: td t+, pnudng euang Trung, thixd ph0 t_y, t?nh Hd Nam

Di6nthoai: 0351.851.035 Fax: 0351.855.296

eAo cAo rAl cnfruH

Cho ndm tdi chinhkdt th1c ngdy 30/09/201 3

5 Ch6nh l6ch ddnh gi6 taitnisan 415

416417418419420421430431432433

6 Chenh t6ch tf gi6 hdi dodi

7 Quli ddu tu ph6t tridn

8 Qu! du phong tdi chinh

9 Qu! kh6c thudc vdn ch0 s6 frinr

10 LdinhuAn chua phdn phdi

11 Ngudn vdn ddu tuXDCB

ll Ngudn kinh phf vi quf kh6c

1 Qu! khen thtrdng, ph(c toi

2 Ngudn kinh phi

3 Ngudn kinh phi di hinh thdnh TSCD

LAp erEu

Pham Thi ThSo

MO

cAc cni nEu NGoAt eANc cAry ool xiroAru

Hit Nam, ngdy 30 th6ng 09 ndm 2013

0000

(4,844,819,548)

00000

v.23

(6,590,095,685)

0

000

1 Tdi s6n thu6 ngodi

2 Vil t( hdng ho6 nhdn giir h6, nhAn gia c6ng

3 Hdng ho6 nhAn bdn h6, nhAn kyi grli, k1i cuoc

4 No kh6 ddi de x& ty

5 Ngoait6 c6c loai

0

0000

cONG w cp rde ooAr,r rnoAnc sAru nnurco

Dia chi: td 14, phrrdng euang Trung, thixd ph0 Li, tinh

Doanh thu b6n hdng vd cung cdp dich vu

C6c kho6n gi6m tru doanh thu

L6,5g7,lg s,ggs t t,sst,ts-o,g16 44,41g,g9g,2g9 SO)5rc,2 Oe,zol

Doanh thu hoat d6ng tdi chinh

Chi phf hoat dong tdi chfnh

- Trong do: Chi phi tdi vay

Chi phi b6n hdng

Chi phi qu6n lf doanh nghi6p

Loi nhudn thuA'n tUhoat dgng kinh doanh

Thu nh6p kh5c

Chi phi kh6c

Ldi nhuan kh6c

Tdng loi nhu6n kd to6n trur6c thu6

Chi phl thud thu nh6p doanh nghidp hi6n hdn

Chi phi thud thu nhQp doanh nghi6p hodn tai

31

32 40 50

vt.2svr.26

v1.27

vt.28

vt.29vt.30

l6,5g7,lg5,gg5

10,750,243,650 5,836,952,245 929,869 2,235,882,769 2,23s,882,169 78t,133,027 1,131,913,967 l,6gg1952,g5l 7,160,651,749 1,602,881,270 -442,229,521 1,246,723,430

,

0

11,951,136,916

9,189,532,750 2,661,604,166

1,n:8,0t6

2,068,408,808 2,068,408,808 1,321,200,000 1,284,666,148 -2,011,432J74 3,166,400,000

s ,890,749 ,2s7 2,395,878,118 2,307,559,099

I 2,531,539,192 1,t93,412,294 1,979,675,339 -786,263,045

' 5,774,112

6,672,060,907 6,672,060,907 4,625,5s8,22r 4,345,903,559

-2,.355,357,175

3,640,655,934 7,791,119 3,632,964,915 1,277,507,640 32,582,883

I'.244,924,757

51 V1.31

52 60 Loi nhudn sau thudthu nhdp doanh nghi6p 1,246,723,430 1,154,967,226

Lii co bAn tr6n cd phi6,u f)

h Thinh

cOttc ry c6 pHAr.r rAp soAw rnoAruc sAru Henalco

?i? chi :t6't+, phudns euans Truns, Tp ph0 Lli, tinh Hd Nam

Di6n thoai : 0351.851.035 Fax : 0351.855.296

eAo cAo rAr cHir.rH

Cho ndm tdichfnhkdt th1c ngdy 30/9/201 3

(Ban hdnh *,,K; :; frfi;{,!r ffrc nodv

BAo cAo Luu cHUyEN n€ru rE 20/03/2006c0aBQtruonsBTC)

(Theo phuong phap trqtc ti6p)

lll nam 2013

Ctri t6u Md sd TM 9 thring di'u ndm 9 thring ddu nim

l Luru chuydn tidn td hogt dQng kinh doanh

1 Ti6n thu trr b6n hAng, cung tdp Olcfr vu va

doanh thu kh6c rY' uurrs udP uron vv va 1 45,200,057,800 +s,s'88,530,g14

2' Tidn chitr6 cho ngudi,cungcap hdng ho6 vd dich vu 2 lor,uor',oru,onu1 @8,10g,744,ss2)

3 Tidn chitr6 cho nsddi'lao -Qns

4 Tidn chi ha tai uuu_n,

nr,a., a,]"^h nnhian a 1s,Bgo,74g,2sr) (6,g33,405,13g)

5 Tidn chin6p thudThunhap.loanh nghiep 5 to,oru'I4Y,z _

0

6 Tidn thu khdc trl hoat egng kinh Ooaifr '

6 4,524,781,432 13,576,937,000

7 Tidn chi kh6c cho hogt d6ng kinh doanh 7 19,264,210,717) (1,240,210,062)

Lr"ru chuydn ti6'n thudn tr} hoqt d6ng kinh doanh 20 (6,364,705;337) (5,076,339,863)

ll Lr{u chuydn tidn tu hogt dQng adu tu rv'ev?', vi,'\' !

].ilT"_T*, mua sdm, xay durnJ rscD vd c6c tdis6n 21 (4,s50 ,7ss,400)

2 Tidn thu trJ thanh l1i, nhuong bdn TSCD vir c6c tdi s6n 22 0 g

?;]:11.j 5,y:" s6p cho c6c chti s6 nftr, mua tai cd pr 32 0 s

cua doanh nghi6p dE phdt hdnh

3 Ti6n vay ngdn han, ddihan nhan dudc 33 61,240,046,100

61,368,292,399

3 l3l :il ili ll fnX"ui:l"r"n Si $0,214,2s6,7r1) rse,ioo,'gt''or

6 Cd tr?c, loi nhuQn dd k6 cho chri sd hou 36

Lu.r chuydn tidn thudntrl hoat d6ng tii chinh 40 11,025,74g,g2g

t\

h

v 149,709,236 211,11'3,526r

cONG Ty cd eHAN rde ooAr,r xHoAwc sAru naurco

Dia chi: T614, phLfong euang Trung, Tp ph0 Ly, Tinh Hd Nam

Tel: 0351 .851.03S Fax: 0351.855.296

eAo cAo rA cnirun

Cho ndm tai chfnhkdt th1c ngdy 30/09/201 3

MAusdB0g-DN

@anlinh rheo eD s6 I5/2O06leD- BTC

Ngiy 20 /03 12006 cira B0 rru&ng'BTC)

BAN THUYOT urNH nAo cAo rAI CHINH

Quy III nim 20L3 r- odc ordu no4r oQruc cOe ooerun rucntEp

cong ty cd'phdn tap dodn kho6ng s6n Hamico (tidn than td Xi nghiep Thtrc phdm cdng nghi6p phg

LYi - doanh nghiap Nhd nudc) duoc thdnh l6p theo euydt dinh sd 737leD-uB ngdy 30 th6ng B ndm 2000c0a UBND tinh Hi Nam vd vi6c chuydn Xi nghi6p Thuc phdm c6ng nghiep ph0 L)7 thirnh c6ng ty cd phdnKhoSng sin Hd Nam; ddi tdn thdnh rdng c6ng ty cd

phdn Kho6ng s6n Hd Nam theo Gidy chr"rng nhan

itdng kf kinh doanh sd 0603000007 do s6 K5 hoach vd Ddu trr tinh HA Nam cdp ngiry 22112t2n07 (d5ng k!

thay ddi tdn thr? 7) tr6n co s6 s5p.nhAp hai c6ng ty:

* cong ty cd phdn vdt liou xay dulng vir kho6ng s6n HA Nam: Gidy chrlng nhan ddng k17 kinh doanh sd

0603000216 do sd kd hoach vd ddu tu Tinh Hd Nam c6'p ngiy 1}r11r2oot drroc chuydn edi ttr c6ng tyTNHH kho6ng s6n Hd Nam.

* c6ng ty cd phdn bao bi Phri My : Gidy churng nhd ddng k1i kinh doanh sd 0603000 21T dosd kd hoach

vA ttdu trt Tinh Hd Nam cdp ngiy 18/1112007 drroc chuydn odi ttr cong ty TNHH bao bi phri Mf

Tdng cdng ty ddi tcn thinh c6ng ty cd phdn TAp dodn kho6ng s6n HAMtcoineo gidy churng nhan.ddng ki

kinh doanh sd 0700'189.368 do s6 kd hoach vd ddu tu cdp ngiry 1 1t11t2oog(dang

co c6'u vdn didu l0 :cong ty cd phdn vat ficu x6y dung vd kho6ng san Hd Nam: Gidy chrl,ng nhan dang kj kinh doanh

sd0603000216do56kdhoachv)ddrrrrrn4'nnci., vd ddu tu l8lll/2007 1et1 1r.A^n i,-^,- duoc-, r t& C6no rv .\ ^^ T\IlfIJ Lh^

cONG ry cd pHAN rAp ooAn xnoAnc sAru nemlco

Dia chi: t6l+, phr/ong euang Trung, Tp ph0 Lyi, Tinh Hd Nam

3- Nginh ngh6 kinh doanh theo Giiy chrrng nhan ding ki kinh doanh

o Ho?t ddng thim dd dia chdt, khodng s6n; khai th6c, chd bidn vd chd bidn kho6ng

sAn(qudng kim loai,khai th6c tI6, c6t, s6i, ddt s6t, chd bidn d6, khai th6c kho6ng ho6 chdt, ph6n b6n, bu6n b6n kim loai vd

quAng kim loai

e B6n bu6n h6a chdt (trrr h6a chdt Nhd nudc cdm);

t

S6n xudt vdt ti6u xdy drhg trl.ddt, ddt s6t; s6n xu6't c6c s6n phdm gdm

94 hdng n6i thdt cdng trinh;' Trdng trot vd chdn nuoi h6n hop, mua b5n thrtc phdm ndng sAn, dai lf mua b6n kf grli hdng ho6

Kinh doanh bdt d6ng s6n, nhd ddt;

VQn tat hang ho6 bing dtrdng b6, duong thuf.

' xay dung dan dung, th0y ldi, giao th6ng duong b6, c6ng nghi6p, dudng d6y vir tram bi6n 5p di6n c6di6n 6p ttr 35 Kv tr6 xudng, san ldp mdt bing;

' s6n xudt, r5p r.6p mua bitn may didu hod nhi6t d6, thi6t bi n6ithdt gia dinh

' Ddu tuxay drrng khu cOng vi6n vdn ho6 bao gdm dfi c6c loai hoat d6ng thd thao vui chol, gi6l tri, kinhdoanh dich vu dn udng, kinh doanh dich vu c6ng vir bdn cAng, bdc xdp hang ho6, kinh doanh du lich

S6n xudt va kinh doanh nhdn m5c v6 bao vd bao bi d6ng g6i; vd

' S6n xudt, chd bidn, kinh doanh mua b6n c6c toai khoang chdt, kho6ng s6n phuc vu cnd c6c nganh :

cong nghi6p, chdn nuoi, nuoi trdng thuf sAn, phdn b6n phuc vu n6ng ngnicp, s6n xudt c6c s6'n phdm

kh6c bing kinf loai vd c5c hoat ddng s6n xudt, dich

vu chd tao kim loai, s6n xudt m6y m6c thidt bi cho

c6c nhinh luydn kim vir th6ng thuong phuc vu dan sinh, s6n xudt xi ming c6c loai, s6n xudt c6c sAn

phdm tir b6 t6ng(b6 t6ng d0c s5n, c6t b6 t6ng, coc b6 t6ng)

' Mua b6n gach ng6i, xi mdng, dd, c5t, s6i, hdng trang tri n6i thdt, vat ti6u, thidt bi t5p dat kh6c trong xay

o Kinh doanh xudt, nhAp khdu hirng hod

rcY rE'roAN, DoN u nEN TF su DUNG TRoNG rcE roAu

il-

1-

2-7

c6NG Ty c6 nHAN rde ooAr.r rxoAnc sAru Herulco

Dia chi: td U, phudng euang Trung, Tp ph0 Lf, Tinh Hd Nam

Tel: 0351.851.035 Fax: 0351.855.296

BAO CAO rA Cnfrun

Cho ntun tdi chinhkdt th1c ngdy 30/09/201 3

Don vi tidn t6 sr? dung dd ghi sd kd toen vd ldp B5o c6o tdi chinh ta ddng Vi6t Nam (vND)

ilr- cHUAN MUcvAcnEoQ r6roAruAe ogruc

1- Chdd0 kO-toen rip dr,rng

TAp doirn thuc hi6n c6ng t6c k6 to6n theo chd dg kd to6n doanh nghi6p Vi6t Nam oan nann kdm theoQuySt dinh sd 15/2006/QD-BTC ngdy 2ol3t2oo6c0a Bd tnrdng Bd rai chinh; Th6ng tu s6 244,2009/TT-BTC

ngdy 3111212009 c0a Bd tii chinh hu6ng d6n srla ddi bd sung chd d6 kd to6n doanh nghi6p

2' Tuydn bdvd vioc tu6n thi Ghui'n mgc k6'toin vi ch6-d6 k6'tofn

TAp dodn dd 5p dung c6c chudn muc kdto6n Vi6t Nam vd c6c vdn

b6n hrr6ng d5n chudn mrrc kdto6n vi6tNam' 86o c5o tdi chinh dudc lap vir trinh biry phir hop v6i c5c quy dinh cga chudn muc kd to6q Vi6t Nam vd

chd d0 k6 to6n doanh nghiQp Vi6t Nam dr.roc ban hdnh tai euydt rlinh sd 1gt2oo6/aD-BTC ngay 2ot3t2oo6

cfra B0 tnrdng Bo rai chinh; Thong w s6 zaqtzoog/TT-BTc ngity 31t12t2009 cga Bo rai chinh huong d5n

srla d6i b6 sung Ch6 d9 ke toan doanh nghiQp.

3- Hinh thrlc k6'toin 6p dr.rng

rv- cAc cHINH sAcnxdroAN Ap DUNG

1' Nguyon t5c ghi nhfn cic khoin tidn vi c5c khoin tudng duong tidn

c6c kho6n tidn drro c ghi nh6n trong 86o c6o tdi chinh gdm: Tidn mdt, tidn g&t thanh to6n tai c5c ngdn hdng, d6m

b6o d5 drro c kidm k6, c6 x6c nhan sd drr c0a c6c ngdn hdng tai thdi didm kdt thrlc k!, b6o c6o

Nguyen t5c vd phuong ph6p chuydn ddi c5c ctdng tidn kh6c ra VND: c6c nghiep vu ph5t sinn t nong ph6i td

ddng Vi6t Nam (ngoai tQ) duoc chuydn ddi thanh VND theo tf gi6 thuc td tai thdi didm ph6t sinh sd drr ti6n

vd c6c kho6n cdng no c6 gdc ngoai td tai thoi didm kdt thric k!, kd to6n duoc chuydn odi tnann vND theo tf

gi6 mua b6n thrrc td binh quan li€n ngdn hirng thuong mai do Ngan hdng Nhd nu6c c6ng b6 tai thoi didm kdt

thrlc kj' td to5n .

Nguy6n tic ghi nhfn hAng t6'n kho

Nguy6n tdc ghi nh6n hirng tdn kho: Theo nguyOn tdc gi6 gdc

Phuong ph6p tinh Qi6 tri hdng tdn kho: Binh quAn gia quydn

Phdong ph6p hach to6n hing tdn kho: K6 khai thrrong xuy6n.

Nguy6n tic ghi nhin vi khA'u hao TSGD

Tiri sin cd dinh cOa T6p doin dtroc ph6n dnh theo nguydn gi6 vd gi6 tri hao mdn lu! kd.

Nguy6n tdc ghi nhAn TSCD: Theo nguy6n tdc gi6 gdc

i

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3-cONG Ty c6 pHAN rAp ooAr,r xnoAnc sAH Hnmrco

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Phurong ph6p khdu hao tii s6n cd dinh: TSCD duoc khdu hao theo phrrong ph6p duong th8ng, tf't6 khduhao phir hop v6i Chd dO quAn l1i, sr? dung vd trich khdu hao tiri sAn cd dinh ban hdnh kdm theo euydt oinn

sd 206/2003/QD-BTC ngity 12t12t2003 c0a 86 trrrang Bo rai chinh

5- Nguy6n tic ghi nhfn c6c khoin ddu tutAi chinh:

Nguyen t5c ghi nhan c6c khoan ddu trr vdo c6ng ty li6n kdt: dtroc ghi nh6n khi c6ng ty n5m gi0 tir 20% d6n

du6i 50% quydn bidu quydt c0a c6c c6ng ty dudc ddu ttJ, c6 inh hrr6ng d6ng kd trong c6c quydt dinh vdchinh s5ch tdi chinh vd hoat d6ng tai C6ng ty ndy C6c kho6n ddu ttrvdo-C6ng ty ti6n kdt duoc ph6n 6nhtr6n b6o c6o tdi chinh theo phLfdng phdp giA gdc

Phuong ph6p gi6 gdc ld phr.rong ph6p kd to6n md khoAn ddu trr duoc ghi nh6n ban ddu theo gi6 gdc, sau d6

kh6ng drroc didu chinh theo nhirng thay ddi c0a phdn s6 nfu c0a c6c nhi ddu tu trong tiri s6n thudn cirab6n nhdn ddu trr 86o c6o kdt quA hoat dOng kinh doanh chi phin 6nh khoan thu nhdp c0a c6c nhd tldu trrduoc phdn chia tU loi nhuAn thudn lu! kd cOa bdn nh6n ddu tu ph6t sinh sau ngdy ddu trr t

6- Nguy6n tic ghi nhqn vir vdn h6a cfc khoin chi phi di vay

Nguyen tdc ghi nhAn chi phi di vay: Chi phi di vay drroc ghi nh6n vdo chi phi s6n xudt, kinh doanh trong k!,

khi ph5t sinh, tril khi drroc vdn h6a theo quy dinh c0a chudn muc k6 to6n sd 16 - chi phi di vay

7- Nguy6n t5c ghi nhin vi vdn h6a cdc khoin chi phf kh6c

rChi phi tr6 trrr6c drroc vdn h6a dd phAn bd vdo chi phi s6n xua't, kinh doanh bao gdm c6c kho6n chi phi: Tidn

cf6ng g6p giAi ph6ng mdt bing vd xdy dmg cd s6 ha tdng cho Ban quAn tf du an cum Trung tdm c6ng nghi6p

Nam ChAu Son, TP Ph0 Ly ed orroc quydn thu€ ddt 50 ndm; cdng cu, dung cu xudt ding mOt ldn v6i gi6 tri t6n

vd bAn thAn cOng cu, dung cu tham gia vdo hoat d6ng kinh doanh tr6n m6t ndm tdi chinh cdn ph6n bd ddn

vdo c6c ddi trrong chiu chi phi trong thoi gian 24 th(tng

Phrrong ph5p phAn bd : Theo phudng ph6p duong thEng

8- Nguydn tic ghi nhin vdn cnfr s6 trfru

Vdn cldu tu c0a chO s6 h0u: drroc ghi nhdn theo sd vdn thrrc g6p c0a ch1 s6 hiru

Nguydn t5c ghi nhdn loi nhuAn chr-ra phdn pfrdi: ta sd loi nhuAn tir hoat d6ng c0a T6p dodn sau khi trir chi

phi thud thu nhAp doanh nghiOp (ndu c6) vA c5c kho6n didu chinh do 6p dung hdi td thay edi cnrnn s6ch kd

to6n vd didu chinh hdi td sai s6t trong ydu crla cdc ndm tru6c

Vi6c tdng gi6m vdn didu 16 vd phAn phdi ldi nhudn dLldc thrrc hi6n theo Nghi quydt Dai h6i ddng cd eong

thudng ni6n c0a COng ty cd phdn T6p doin Khodng sAn HAMTCO

9- Nguy6n tic vi phuong phfp ghi nhfn doanh thu

Doanh thu b6n hdng: tudn th0 5 didu ki6n ghi nh6n doanh thu quy dinh tai Chudn muc kd todn sd 14

-Doanh thu vd thu nhQp khdc, doanh thu drroc x6c dinh theo gi6 tri hop li c0a c5c khoAn tidn dd thu hodc s6

thu tlrtoc theo nguydn tdc kd to6n ddn tich

BAO CAO rAl CHir.rH

Cho ndm tdi chinhkdt th1c ngdy 30/09/2013

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cONG Ty cd nHAN r4e ooAr.r xxoAr.rc sAru nenalco

Dia chi: td U, phrrong euang Trung, Tp ph0 Lyi, Tinh Hd Nam

Tel: 0351 .851.035 Fax: 0351.855,296

BAo cAo rAl cnlruH

Cho ndm tdi chfnhkdt thtic ngdy 30/09/2013

Doanh thu cung c5p dich vu: tuan th0 04 didu ki6n ghi nh6n doanh thu quy {inh tai chudn ln* nu to6n sd

14 - Doanh thu vq thu nhQp khitc, doanh thu drloc ghi nhan trong k!, td tojn dugc x6c dinh theo hop ddng

vd thdigian cung cdp dich vu thrrc td.

Doanh thu hoat d6ng tdi chinh: tuan th0 2 di6u ki6n ghi nh6n doanh thu quy tlinh tai chudn muc k6 todn sd

14 - Doanh thu vit thu nhQp kh6c

10- Nguy6n tic vdr phuong ph6p ghi nhfn chi phftii chinh ,

.

Chi phi tdi chinh dr-toc ghi nh6n trong ki, la tai tidn vay

c6c khoin tron cfrroc ghi nhan theo tdng sd ph6t sinh trong k!,, kh6ng oir iru v6i doanh thu hoat d6ng tdichinh

13'Nguyan t5c vi phuong ph5p ghi nhfn chi phithue-thu nh6p doanh nghiQp hi6n hinh, thu6.thu nhipdoanh nghiQp hoin lai

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chi phi thud thu nhap doanh nghidp hi6n hinh dr.roc x6c dinh tr6n co sd thu nhap chiu thu6 vir thud su6t

thud thu nhdp doanh nghidp 25%

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