Báo cáo tài chính Quý IV năm 2014 (20 1 2015)

IV- Cfic chinh sach k'e toan at dung 1- Nguyen tac ghi nhan cac khoan tien va cac khoan twang duang Lien.. - Cac nghiep vu kinh tc dugc ghi nhan va lap bao cao thco Deng Viet Nall' , -

TAP DOAN DAU KI If QUOC GIA NAM

CONG TY

CO PHAN CIIUNG KIIOAN DAU KIIi

D'Oc 14p — Ty do — Ranh phtic

V/v: Giai trinh bcio cao tai chinh quy IV nano 2014

UY BAN GIAM SAT TAI CIIINII QUOC GIA

SO GIAO INCH CIIUNG KIIOAN HA NO!

sar GIAO DICH CIIUNG KIIOAN THAN!! I'HO 110 CHI MINH

C8ng ty Co phan Chang khoan Dau khi (PSI) xin Uy ban Chirng khoan Nha ntrac, Uy ban Giam sat Tai chinh Quec gia va cac SO Giao dich led chao tran trong

Theo quy dinh tai Thong tAr se 52/2012n-1-13TC ngay 05/04/2012 twang dan ve vice tong be th6ng tin tren TTCK, twang hop 10 nhuan sau thue thu nhap doanh nghiep tai bao cao ket qua hoat d6ng kinh doanh giira kY bao dm so voi ciing ky bao cao nam tank co bien d6ng tir mu.6.1 phan tram (10%) tro len, to ch&c niem yet phai giai trinh r8 nguyen nhan di'm den nhirng Hen d6ng bat thu.Ong nay Theo do, Cong ty Co phan Chirng khoan Dau khi xin giai trinh v'e bien d6ng Icet qua kinh doanh cua QuY IV nam 2014 (kY bao cao) so vai QuY [V nam 2013 nhu sau:

That/ d6i % cricra

e, QIV/2014 va ()1V/2013

Trona d6:

.1 - Doanh thu hog dang mai giai chirng khoan 7,003,580,462 3,838,561,596 82%

.2 - Doanh thu hoar dant!, au to chirng khoan, gop van 22,766,450 2,192,561,795 -99% 3 - Doanh thu bao lanh phat hanh chirng khoan -

.4 - Doanh thu dai lj( phat hanh chirng khoan -

.5 - Doanh thu hog clang ttx van 8,013,598,483 15,796,032,726 -49% 6 - Doanh thu km 14 chirng khoan, 1,942,366,550 1,602,966,684 21%

CONG TY CO PHAN CHONG KHOAN DAU KHI

18 LS! Thuang Kiet - Hoan Kiem - Ha NOi

BAO CAO TINA IHNII TAI SAN NO - TAI SAN CO

Qr4 IV nom 2014

Don Don

Phat sinh tang trong kk

Milk sinh giam trong kS'

s6 du•

alai kj,

I Thi sin ca (sa dyng von) 15,291,685,221,076 15,893,004,046,186

14,807,845,199,348

813,844,216,587 251,590,679,368 102,686,219 251,487,993,149

- Tien mht t6n quj, d 1,681,893,372 1,683,116,023

- Tien gii tai NH 14,278,790,622,446 14,806,162,083,325

207,313,560,078

209,642,787,486 209,642,787,486

-

209,642.787,486

-

-

-

-

-

a) Cac Ichoin diu tu ching khoan ngfin hp va

- Ching khoan ty doanh 7,846,131 79,773,643,281

+ Trai phieu va cac ching khodn khac do

cac TCTD, cac t8 chic TC khac phat hanh -

7,846,131

- + Trai phieu va cac ching khoan khac do cac

-

-

+ DAL' to vao cac TCTD va cac to chic tai

chinh trong ntroc khac

+ DAu tu vao cac CO chic kinh to trong nu&

+ Dau tu vao cac t6 chic O nu& ngoai -

b) Cac khohn cluing khoan dAu tu dai han va

gap van lien doanh cua cong ty ching khoan

- Dau to vao cac TCTD va cac t6 chic tai

- DAu tu vao cac t8 chic kinh th trong nu& - -

- Diu to vao cac TCTD va cac ti8 chic tai

chinh trong ntrac khic

- Dau tu vao cac to chic kinh to trong mnac

-

-

-

-

-

(43.543,369,865)

-

(2,329,227,408)

354,939,977,141

813,844,216,587

-

-

-

- 116,561,806,802 598,983,108,446

598,413,000,000

3

d) Du plying giam gia CK& DT dai hp khac

Tai sin co khac 1,011,204,859,127 1,048,928,573,422

21,244,755,827,395

-

- 10,867,815,477,758

-

-

II

I

2

3

4

'rid sin nu (nguen vim) 20,643,437,002,285

-

-

-

-

Vay TCTD,cic TCTC khic trong nu*

Vay cac ar tuvng khfic trong ntrerc

Vay milk ngoai

Trill phieu phit hanh

5 Thanh town giao dich ching khofin cfia NOT 10,697,583,084,933

- Win gap ban dati—

-

-

67,439,970,360_

-

(66,869,861,914)

7

- Cac qu'y va lgi nhuan chtra phin phOi 1,066,135,995

'fii sin no khac 9,944,787,781,357 10,376,940,349,637 98,299,301,339

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CONK; TY CO PHAN CHUNG KIIOAN DAU KIII Mitu so B01 - CTCK

ngay 24 thong 10 ;lam 2008 ctia 130 Tai chinh

BANG CAN DOI Kt TOAN

Tyi itgay 31 lining 12 mini 2014

so

Thuyet

TAI SAN

I Tien va cac khoin twang &rang tie' n 110 V.01 269,190,679,368 216,127,072,454

i

2 Von kinh doanh a don vi trvc thuac 212

2 Dail tu vao cang ty lien ket, lion doanh 252

7 /C C'

Meru so B01 - CTCK Ban hanh theo TTu so 95/2008117-13TC ngay 24 thank 10 Kim 2008 ctia 13q Tai chink

CONG TY CO PHAN CHUNG KIIOAN DAU KII1

18 14 Tht•erng K*- Doan Kim - IIa NOi

BANG CAN DOI KE TOAN

Tyi ngay 31 thong 12 nein? 2014

so

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8 Cac khoan phai tra, phai ndp ngan han khdc 319 V.07 61,489,990,828 111,850,423,581

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CONG TY CO PIIAN CHUNG KIIOAN DAU Kill

18 Ly Thuteng Kict - !loan Kim - Ha NOi

Mau co BOI - CTCK Ban hank theo TM sa 95/2008/M13TC ngity 24 thong 10 'tam 2008 ctia 13(i Tai chinh

BANG CAN DOI KE TOAN

Tai ngay 31 thong 12 nun, 2014

Chi tieu Ma

so

Thuy61 mink 31/12/2014 01/01/2014

11 Nguon von dau to xay dung xay dung co ban 421 -

12 Qtry" Hi try sap xc doanh nghiOp 422 -

TONG C9NG NGUON VON (440=300+400) 440 813,844,216,587 927,002,332,007 CAC C111 TIEU NGOAI BANG CAN DOI la TOAN

2 VP to hang hmi nh5n gift• h6, 'than gia tong 002 -

6.1 Chtimg khoan giao dich 007 10,365,445,110,000 4,967,343,570,000 6.1.1 Chang khoan giao dich cua thanh viOn Itru ky 008 135,170,000 8,511,460,000 6.1.2 Chang khoan giao dich cua khach hang trong nuac 009 10,287,591,820,000 4,881,130,090,000 6.1.3 Chang khoan giao dich cua khach hang nuac ngoai 010 77,718,120,000 77,702,020,000 6.1.4 CI- ing khoan giao dich cua t6 chhc khac 011

6.2 Chti-ng khogn 4m ngirng giao dich 012 I,835,841,300,000 298,813,900,000

6.2.1 Ch'ing khoan tarn ngirng giao dich cua TVLK 013 - 6.2.2 Chhng khoan tam ngirng giao dich dm KU trong nuac 014 1,746,678,300,000 209,650,900,000 6.2.3 Chang khoan tam ngirng giao dich dm Kit nuac ngodi 015 89,163,000,000 89,163,000,000 6,2.4 Chang khoan tam nOng giao dich cua t6 chirc khac 016 - -

6.3 Chang khoan cam co 017 20,000,000,000 78,800,000,000 6.3.1 Chirng khoan cam c6 cua thanh vion Itru ky 018 -

c 6.3.2 ChtIng khodn cam c6 cua khach hang trong nuac 019 20,000,000,000 78,800,000,000 6.3.3 Chang khodn cam c6 cua khach hang nuac ngoai 020 - ._:- 6.3.4 Chang khoan cam co am 1.6 chirc khac 021 -

6.4.1 Chimg khoan tarn gin cua thanh vian hru ky 023 -.1 6.4.2 Chirng khoan tam gift dm khach hang trong nuac 024 - - 6.4.3 Ching khoan tarn giir cita khach hang nuac ngoai 025 - L 9, 6.4.4 Chang khoan tam giii• cua to chirc khdc 026 - :

6.5 Chiing khoan eh& thanh toan 027 19,068,470,000 12,139,850,00(1

6.5.2 Chirng khoan chi thanh town cua Kll trong nu.hc 029 19,068,470,000 12,139,850,000 6.5.3 Chtimg khoan chi thanh wan cua Kit 'mac ngoai 030 -

6.5.4 Chang khoan chi thanh wan cua to chirc khac 031 -

6.6 Chung khoan phong toa clay rut 032 - -

6.6.1 Chirng khoan phong toa chi nit cua TVLK 033

6.6.2 Ching khoan phong toa chi rot dm K11 trong nuac 034

6.6.3 Chang khoan phong toa chi Kit cua Kul nuac ngoai 035

6.7.1 Ching khoan chi giao dich cua thanh vin kru ky 038 50,000 100,000 6.7.2 Chang khoan dia giao dich dm K11 trong nuac 039 1,260,060,000 30,839,270,000

6.8 Chfrng khoan ky quji darn bao khoan vay 042 - -

6.8.1 Ching khoan ky quji darn bao khoan vay alit TVI.K 043 -

6.8.2 CK ky quy darn bao khoan vay cua KH trong nu& 044 -

6,8.3 CK ky (Mi dam bao khoan vay cua KI1 nuac ngoai 045

Dinh •hi Lan Plurang Pharr Quang Huy

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KF TOAN T121UONG

CONG TY CO PHAN CHONG KHOAN DAU Kilt

18 L Th•ovg Kit - Hoar' Kidm - 11a NOi

M liu se; BOI - CTCK Ban hanh theo Tn so 95/2008/M8TC ngay 24 !hang 10 nam 2008 czia Bn Tat chinh

BANG CAN DOI Kt: ToAN

Tyi ',gay 31 thong 12 mini 2014

7 Chung khoan lull ky cling ty dai cluing chtra niem yet 050 180,773,780,000 47,827,490,000

7.1.2 Chung khoan giao dich dm khach hang trong nuOc 053 180,744,580,000 47,801,600,000

7.5.1 Chang khoan chi) thanh toan cua thanh vion km ky 072

7.5.2 Chang khoan cher thanh toan cua KI I trong nude 073

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Ngrly 20 fining 01 mint 2015

NGLIO1 LAP BItt.1

Nguyen Nguyet Minh

NO), 20 Hiring 01 mini 2015

GI AM D6C

K1' 'I'OAN TRUONG

Dinh Thi tan Phtrung

Mau 802 - CTCK

Ban hanh they TEr 95/2008/17-B1 C'

;way 24 thcing 10 ncini 2008 cua Bti Tirr chinh

CONG TV CO PIIAN CHUNG K1EOAN DAL KII1

18 Ly Thu*ng Kitt - Hoin Kim - Ili NAi

BAO CAO Kt1' QUA BOAT DONG KINII DOANII

Quy IV 'Om 2014

Chi tilt' N1:1 sil Quy 1V/2014 Quy 1V/2013 dtn cutii Quy IV/2014 Liiy lit tir dilu nilin iltn cuiii Quy IV/2013 lily kt tir dAu nitin

Trong do:

- Doanh thu hogt dAng mot gioi chirng khoan 01.1 7,003.580.462 3,838,561,596 22,671,625,069 10,709,869,726

- Doanh thu hoat (Ring dAu to chirng khoan grip von 01.2 22.766.45(1 2.192.561,795 12,796,251.204 23,261,435,62(1

- Doanh thu bao lanh phat hanh chirng khoan 01.3 800,000,000

- Doanh thu dgi Iy phat hanh chimg khodn 01.4 - -

- Doanh thu hoat thing to van (11.5 8.013.598483 15,796,032,726 13,895,224,847 28,696.410,908

- Doanh thu Jou ky chirng khodn 01.6 1,942.366,550 1.602,966,684 5319,700,285 3,058,517,121

- Doanh thu hoat dAng uy iliac dila gia 01.7 -

- Doanh thu cho thud sir dung tai san 01.8 - - - -

- Doanh thu khac 01.9 10,182.040,007 9.768,770,481 41,551,352,714 84,910,818,402

3 Doanh thu thu In vt [mat dAng kinh doanh (10=01-(12) 10 27,164,351,952 33,198,893,282 97,034,154,119 150,637,051,781)

4 Chi phi hoat dOng kinh doanh 11 15,408,950,072 12.859,950,244 58.236,722,216 94,664.829.991

5.141 nhu►n Op ctia hogt dAng kinh doanh (20=10-11) 20 11,755,401,880 20,338,943,038 38,797,431,903 55,972,221,786

6 Chi phi quan ly doanh nghitp 25 10,663.750,385 19.401,072,803 33.722,942,667 50,914,366,866

7 Lcri nhuAn thuAn tir hoat dining kinh doanh (30=20- 25) 30 1,091,651,495 937,870,235 5,074,489,236 5,057,854,920

9 Chi phi khdc ,,, 32 25,518,500 749,427.286 52,982,674 2,777,738.756

ID 1,c•i nhui,in khac (40=31-32) 40 (25,515,500) (354,147,264) (52,494,674) (2,381,844,194)

11 l'Ang (ii nhuAn kt toxin trifek thud (50=30+40) 50 1,066,135,995 583,722,971 5,021,994,562 2,676,010,726

(3 Chi phi thud TNDN hoan 40 52

14 Liyi nhuAn sau thud TNDN (60=50-51-52) 60 1,066,135,995 583,722,971 5,1121,994,562 2,676,01(1,726

14.1 Lui nhud'n sau thue cua co dong thieu so 61 - - 14.2.1.ffi nhudn sau thud cua co doing cong ty Ind 62

15 131i co ban trEn cA phitu 70

NGL131 LAP BILL

Nguytn Nguslt Minh

Dinh Thi Lan Phu•rng Pham Quang Iluy

Ngay 20 thong 01 mint 2015

-SA 0 1

-1 7

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KF TOAN TRU.ONG

18 Ly Thu••ng Kiet -'loan Kiem -11k Nei Ban hanh Theo TTtr so 95/2008/7T-13TC

ngay 24 thong 10 nam 2008 cia 13a chinh

BAO CA() LOU CIIUYEN 'I'IEN Ti.:

(Theo phuong phap gian tiL)

Qr 0 IV num 2014

so

The uy ,t minh

Lily ke tir din [tam den cuei QuY IV/2014

Lily ke to dilu nArn

den cuoi Quy 1V/2013

I lA•u chuyen tien tir heat deng kinh doanh

- (1-loan nhap)/Chi phi du pheng 03 (29,239,891,263) 27,903,350,792

3 Loi nhuen kinh doanh tri•o'c thay dill von hru deng 08 (29,091,655,032) 5,338,704,047

- (Tang)/giam cac khoan phai thu 09 (4,894,637,840) 5,428.877,873

- Tang/(giam) cac khotin phai trd (kheing ka iai vay phai tra, time TNDN phai nOp) 11 (79,755,017,845) (125,302,846.003)

(34,922,635,099)

- (Tang)/giam chi phi tra truck vi tai sin ngtin hp 12 198,659,882,169

- 'HST) chi khac tir hoar Ong kinh doanh 16 (682,250,000) (212,280,000)

Lull chuyen tien thuAn tir hoat deng kinh doanh 20 83,375,159,065 (148,316,370,001)

I Tien chi de mua sim, xay clung TSCD va cac TS dai han khac 21 (854.297,000) (118,500,000)

2 TiSn thu tir thanh ly, nhugng ban TSCD va cac tai sin dai han kink 22 - 412,218.182

4 TiSn thu hen cho vay, ban lai cac cong cu ng dm dan vi khdc 24

6 Tian thu hen dL ttr Op von vao dan vi khac 26 - 120.246,200,700

7 TiSM thu lai cho vay, co tit vi lgi nhuan doge chia 27 10,542,744,849 34,917,985,072

Lull chuyen tien thuan tit• ha at deng dAu tu• 30 9,688,447,849 155,457,903,954

1 liSri thu tit phat hanh co phiSu nhan vein Op cia chi ser him 31 -

2 TiSn chi tra vein grip cho cac chit sir him, mua 14i CI) La DN di phat Minh 32 - -

3 'nem vay ngin han, dai hp nhan dugc 33 70,000,000,000 89,900,000,000

6 CO Mc, lgi nhudn di tra cho chi sir hiu 36

1.m.0 chuyL lien thuin tir hoat Ong tai chinh 40 (40,000,000,000) (4(1,0(10,000,000)

Lulu chuyen lien thuan trong ky (20+30+40) 50 53,063,606,914 47,141,533,953

Anh hucmg La thay dot ty gia hen doai quy den ngoai to 61 -

Tie'n va tu•ing dirang lien cuei ky (50+60+61) 70 31 269,19(1,679,368 216,127,072,545

NGUOI LAP BIEU

Nguyen Nguyet Minh

Kt TOAN TRUQING

Dinh Thi Lan Phuong NGUtil LAP RIP,U

Nguyen Nguyet Minh

Ngay 20 Hiring 01 nam 2015

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G.AU KHI

4/k T1 -"‘V Pham Quang Huy

GIAM DOC

CHCfN

CONG TY CO PHAN CHUNG KHOAN DAU Kul

18 Ly Tinkling Kigt - Hoin Kim - Ha NOi

Ban hanh Theo T.Tu so 162/2010,1T-BTC ngay 20 thong 10 nom 2010 cua chinh

Qui', IV nam 2014

Nam truoc Lay ke ti• dau nam den cued quy nam nay

I Vein chi, so him 591,785,103,158 594,461,113,884 2,676,010,726 5,021,994,562 500,000,000 594,461,113,884 598,983,108,446

I Von dau to cua chti sa hau 598,413.000,000 598.413,000,000 - - - - 598,413,000,000 598,413,000,000

8 Quy du phong tai chinh 6,740,232,026 6,740.232.026 - - - - 6,740,232,026 6.740,232,026

10 Lai nhuan sau thud chtra phan ph6i (80.808.099.228) (78,132,088,502) 2.676.010.726 5,021,994,562 500.000.000 (78.132.088.502) (73.610.093.940)

BAN THUM MINH BAO CAO TAI CHINH

Qui, IV tram 2014

09- Tinh hinh dau to tai chinh

Chi tieu

SO lircrng Chi tri theo so sach ke toin So yea gia thi truirng TOng gia tri theo giai thi truo.ng

Tang (; iam

CuOi quo Dau nam •u6i qtr , Dau nam •uoi

qu(

Dau nam Cutii quy Dau nam Cuiii qu( Diu nam

A Dau t• ngia'n han 17,695,764 22,262,877 404,596,329,975 596,657,131,094 - - 2,329,227,408 31,999,105,071 402,267,102,567 564,658,026,023

I Chung khoan thu•o•ng mai 17,695,764 22,262,877 209,642,787,486 302,487,133,616 - 2,329,227,408 31,639,105,071 207,313,560,078 270,848,028,545 I

- Co phieu 17,695.764 22.262.877 209.642.787.486 302.487,133,616- - 2,329,227,408 31,639.105.071 207,313,560,078 270.848.028.545

-

-

-

-

III Dau to gap von

- D5u to vim ding ty con

- Dau to ■ iito ding ty lien doanh honk&

1V Dau to tai chinh khac 194,953,542,489 294,169,997,478 360,000,000 194,953,542,489 293,809,997,478

- u to vao cong ty lien doanh lien ket

Mein sa K09 - CTCK Ban hanh the() TTtrsd 95/2008 /77'-RTC very 24 ihcing 10 aim 2008 enc., BO Tel chinh

CONG TV CO PIIAN CHUNG KIIOAN DAU Kill

18 Ly Thu•vng Ki'et - Iloan Kiem - Ila Nei

BAN THUYET MINI( BAO CAO TAI CHINH

Qut IV num 2014

1- Dac diem host (Ring cast Cling ty

1- Ilinh thirc sa him von: Cong ty co phlin

2- Linh vine kinh doanh: ChUng khoan

3- T6ng so ding nhan vien va ngtrai lao Ong: 149 nguai

4- LW diem hoat deng cua doanh nghiep trong nam tai chinh c6 anh hirang den bao cao tai chinh: Thi twang chirng khoan trong nam 2014 co kha quan Ilan so vii nam 2013 dan tai hoat deng kinh doanh cua Cong ty c6 lai

II- KY ke Win, don vi den to sir dung trong kc toan

1- Nien de ka Wan: bat dau tin ngay 01/01,‘ket th6c ngay 31 12

2- Don vi tien to sir dung trong toan: Dorm Viet Nam

III- Chuan mac va Che ke toan ap dung

1- Cite de ke toan ap dung: Che do ke toan doanh righiep thco Quyet dinh 15/2006/QD-I3TC ngay 20/03/2006, Thong to 95/2008r1T-BTC ngay 24/10/2008 htrang din the de ke toan ap dung dei yeti Cong ty chirng khoan va ThOng to

162/2010/TT-BTC ngay 20/10/2010 huaniz dan sua cl6i, be sung thong to 95/2008/1T-BTC ngay 24/10/2008 ve

clan Ice toan,ap,dung corn!, ty chtrng khoan cua 136 Tai chinh

2- Tuyen bo ve viec tuan thir Chuan mire ke loan va Cho dO Ice man: BA° cao tai chinh dugc lap va trinh bay phi' hap yen cac Chuan muc va Che de ke toan Viet Nam

3- ilinh thirc ke toan Ai) dung: Nhat ky chung

IV- Cfic chinh sach k'e toan at) dung

1- Nguyen tac ghi nhan cac khoan tien va cac khoan twang duang Lien

- Cac nghiep vu kinh tc dugc ghi nhan va lap bao cao thco Deng Viet Nall' ,

- Phuang phap chuyen d8i cac &rig tin khac ra clang den sir dung trong ke loan: Cac dong tien khac phat sinh phai dugc quy d6i ra Dang Viet Nam thco ty git giao dich thoc tc cua nghiep vu kinh te phat sinh, hoac the() ty git giao dich binh (lan tren thi truirng ngoai to lion ngan hang do Ngan hang Nha nu& Viet Nam cong 1)6 tai thai diem phat sinh nghiep vu kinh

2- Nguyen tic ghi nhan & khau hao TSCD:

- Nguyen tic ghi nhan TSCD (him hinh, vo hinh): ghi nhan thco nguyen gia TSCD "Prong Bang Can del ke, loan, TSCD dugc phan anh thco 3 chi tieu: nguyen gia, hao men Illy ke va gia tri con 14i

- Nguyen tic ghi nhan TSCD (thue tai chinh): ghi nhan thco gia alai) han cua git tri hap ly cua tai san thue git tri hien tai cua khoan thanh toan tien thue tai thieu

- Phuang phap khau hao TSCD (him hinh, vO hinh thue tai chinh): thco phuang phap &rang thing

3- Nguyen tic ghi nhan cac khoan dau to tin chinh:

- Cac khoan dau tu vao cOng ty con: Cac khoan dau to dugc phan anti trong bao cao tai chinh rieng cua cong ty thco gia etc

- Cac khoan von g6p lion doanh: cac khoan Op von lien doanh duac phan anh trong bao cao tai chinh Hang eta cOng ty thco gia goc

- Cac khoan dau to chirng khoan: clugc ghi nhan thco gia gOc

- Cac khoan dau to ngan han, dai han khac: dugc ghi nhan thco gia gOc

- Phuang phap lap du phong giam gia dau to ngan han, dai han: Theo Thong to so 228/200911T-13TC ngay 7/12/2009 cua Bo Tai chinh

4- Nguyen tac ghi nhan va von h6a cac khoan chi phi khac:

- Chi phi tra trugc: Chi phi tra fru& dugc von hoa va phan be dan vao chi phi hoat Ong kinh doanh hao gem chi phi tra truac vat lieu, cong cu do thing va chi phi khac

- Chi phi kik;

- Phuang phap phan b6 chi phi tra truoc: thco phirong phap throng thing

- Phuang phap va thai gian phan bo lgi the thuong

5- Nguyen tac ghi nhan chi phi phai tra

- Cac khoan chi phi china chi nhung dugc trac tinh de ghi nhan vao chi phi hoat deng kinh doanh trong ky bao nom trich truot chi phi lai tien vay phai tra trong twang hop vay tra lai sau; chi phi sua china Icrn cua nhang TSCD dac 016 do viec sira chira Ian co tinh chu kY

6- Nguyen tac va phuong phap ghi nhan etc khoan du phong phai tra: Cac khoan du phong phai tra da ghi nhan thod man cac thou kien quy dinh trong Chuan muc ke toan so 18 " Cac khottn du phong, tai san va no tiem tang"