images Upload files BCTC QUY 3-16(1).pdf

Nginh nghd kinh doanh : - Vin t6i vd dich vu vAn tai hang hoa fiong vd ngodi nu6c; - Djch vu tlai li tdu bidn, mOi gidi vd cung fng tdu bidn; - Kinh doanh xudt nhAp khdu 4- Dac di6m hoqt

r6ruc cone w nANo nA vfir xnu

cOuo rv c6 pnAN DlcH vU vAN TAI vA THUoNG MAI

-& -Itlol nh6n:

1- Tdng Cong ty Hang h6i Vict Nam (Ban Tdi chfnh - Kd to6n)

2- Cuc thu6 Hii Phdng

3- Ban QuAn li ph6t hdnh, Ban cong bd thong tin- UBCKNN

4- Sd Giao dich Chfng khoAn Ha Noi

5- Ngan hdng Cdng thuong Hdng Bdng

6- Hoi tldng qu6n tri

7- Ban kidm so6t

8- Gi6m ddc cong ty

9- Phdng Kinh doanh

10- Phdng Quan lY tau

11- Phdng K6 to6n (luu)

oONG HOA M HqI CHt:, NGHTA VIET NAI\4 DQC LAP - TUDO - HANH PHI]C -& -Hei Phdng, ng|y 18 lhAng 10 ndm 2016

DANH MUC BAO CAO OUYET TOAN

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3 B03a-DNBAo cAo LW CHUYEN TIEN TE GIOA NIEN DO QUY ilU2016

4 B09a-DNBAN THUYET MINH BAO CAO TAICHINH CHQN LQC QUY il|/2016 1

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odn vi linh:

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CONG Ty cd PHAN DrcH vu vAN TArvA rHudNG MAI

DIA CHi : 56 1 HOANG VAN THU, PHUdNG MINH KHAI

QUAN H6NG BANG TP HAI PHONG

Mdu sd B 03a - DN (qan henh keo rh6ng lt s6' 200/20/4marc

ngdy 22//22014 aJa 86 lAl chhh)

(Theo phuong phep hlc tidp)

Qull llL Nen 2016

KE ToAN TRU6NG

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Odn vi tinh:

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'140.355.645.036156.584.110.38r

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3 Ti6n chitra cho ngudi lao dong 03 (13 176.767.361)(0.25!.713

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9 498 370 208 (3.033,3551078)

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7 Ti6n chi kh6c cho hoat dong kinh doanh 07

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3 Tidn chi cho vay, mua c6c cong cu no c8a ddn vi kh6c 23

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7 Ti6n thu l5l cho vay, c6 ttlc va loi nhuan dudc chia 78,041.309

Lw chuydn tidn thudn tir hoat d6ng ddu tu 30 78.041.309 (64.255.839.936)

1 Ti6n thu tir ph6t hdnh cd phidu, nh6n v6n g6p c0a c6c ch0 s& h0u J I 13.838.6s0 0001

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5 Ti6n tr6 no gdc thuo tei chinh

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(6123.249.4401 {32.125.230.878) 5.997.748.924

(13.661.300.000)

(3.000.000.000) 28.082.350.000 (24.264.054.403) 38.472.229.100 49,054.409

6 cd tfc, loi nhudn dd tr6 cho chl] s0 hru 36

40

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Tidn va twng atudng ti6'n cudi ky ( 70 = 50 + 60 + 61 70 18.491.967.63214.257.229.106

!8 theng 10 nam 2016

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Tdn ThlThanh Nhqn

CONG TY CP DICH VU VAN TA VA THUONG MAI

Dla chi: Sdl Hodng Vdn Thgt - phtldng Minh Khai Miu s6': B09a.Dl,l

QuQn Hdng Bdng TP Hei Phdng ( Ban henh keo Th'ns tv s6 2(0DU4/TT-BTC ngey 2Aq/2OU cla BTC)

gANIrHuyEr MINH BAo cAo TAI cHINH cHoN Loc

QUYIII NAM20/6

t - oAc orEu HoAT DONG ct]R ooenH ruonrEp

1- Hinh thr?c sd hitu vdn : COng ty cd phdn

2 LTnh vuc kinh doanh :vdn t6i bi6n vd dich vu v6n t6i

3 Nginh nghd kinh doanh :

- Vin t6i vd dich vu vAn tai hang hoa fiong vd ngodi nu6c;

- Djch vu tlai li tdu bidn, mOi gidi vd cung fng tdu bidn;

- Kinh doanh xudt nhAp khdu

4- Dac di6m hoqt d6ng c0a doanh nghi6p trong ky kdtoen c6 inh hudng ddn Biio c6o Tiri chinh quf 3 nim 2016

Hoat dong sin xudt kinh doanh cl]a cong ty hong qui 3/2016 v5n duy tri dn dinh vAn chuydn hdng thach cao, clinker kdn tuy6n Vict Nam - Th5i Lan, Malaysia, ddng thdi ch6 hdng h6a tuy6n n6i dia Triu TranJco lhr v5n duy tri hop d6ng cho nudc ngodi thuO dinh han Hoat dOng dich vu vdn t6i vdn duy hi c6c hoo ddng vdn chuydn th6p, brich h6a, container tuydn BEc - Nam

Kdt thtlc 9 th6ng 2016, tdng doanh thu dat 135 tf ddng, loi nhuan tru6c thu6 dat 13,3 tf ddng bing 95% k6 hoach c6 ndm 2016

il - Ky Kr TOAN, DON V! TteN TE S[r DUNG TRONG KE TOAN :

1- K! kd toAn nem : Ki' k6 to6n ndm theo ndm duong lich bit dau tr:r ngay 01/01 vd kdt th0c vdo ngdy 31/12 hdng ndm

'\-./ 2- Don vi ti6n tO sr? dung hong kd to6n : Don vi tidn tO s0 dung trong ghi ch6p kd to6n ld D6ng Vi6t Nam

ilt- CHUAN MUc vA cHE DO xE roAu Ap oul,rc :

'l- ch6 d0 kd to6n dp dung : cong ty 6p dung ch6 do K6 to6n doanh nghiop ban hinh theo Thong tu 200120141TT- BfC ngity 2211212014 c0a B0 Tdi Chinh hudng ddn Ch6 do k6 io6n doanh nghi6p

2- Tuy6n bd vd vi0c tudn th0 Chudn mqc k6 to5n va Ch6 d6 kd to6n :

- C0ng ty tudn th0 theo cAc Chudn muc kd to6n Vi0t Nam da duoc cOng bd

- C6c b6o c6o tdi chinh

{uS| tap va hinh bdy theo d(ng qui dinh cira ttng chudn mqc, thong tu hg6ng din thr,rc hi6n chudn muc vd Ch6 dO k6 to6n hien hanh

3- Hinh thrlc kd to6n 6p dung : K6 to6n k6n m6y vi tinn

IV cAc cHiNH sAcH KE ToAN AP DIJNG :

cong ty 6p ouno_.!!f 09 K6 to6n doanh nghiep ban hdnh theo Thong tu 20ot2014tlr- BTC ngdy

2211212014 cla B0 Tdi Chtnh

1- Ciic loai tl gie hdi tlodi 5p dr,rng trong kd toin :

C5c nghiQp vu kinh td ph6t sinh bing ngoqi te thqtc hiCn ghi sd kd toAn vir lfp b6o c6o tdi chinh theo alon vi ti6n tC la Ddng ViQt Nam, viOc quy ddi ddng ngoqi tO ra ddng Vi6t Nam cdn c0 vdo tf giA giao dich thuc td vd

tf gia ghi sd k6 toen

Tf gi6 giao dich thlrc td khi mua b6n ngoai tC ld tf gi6 k1i kdt trong hop d6ng mua b5n ngoai tO gifa doanh nghi€p vdi ngan hang

T! gi5 giao dich thryc t6 khi g6p vdn hodc nhAn vdn g6p Li t! gi5 mua vdo cia Ngdn hdng noi doanh nghiOp mdtdi kho6n dd nhAn vdn c0a nhd ddu tutqi ngdy g6p vdn

Tf gi6 giao dich thqc t6 khi ghi nhAn no phAi thu, c6c giao dich mua sim tdi sin, c6c kho6n chi phi thanh toAn ngay bdng ngoai t6 ld t! gi5 mua vdo crja Ngdn hdng Cong thuong Vi6t Nam

T! gi6 giao dich thl,rc td khi ghi nhan no ph6i tr6 bing ngogi tc le ty gia b6n ra cOa Ngan hdng c0ng thuong Viot Nam

Tf gi6 giao dich thuc t6 khi d6nh gi6 lai c5c khoAn mqc ti6n t6 c6 gdc ngoai to duoc phan loai ld trii s6n : ld t! gi6 mua ngoai tC c0a ngan hdng C6ng thuong VN tai thoi didm ldp Bio c6o tdi chfnh Odi vdi c6c kho6n ngoai

tQ g&i ngan hang thi ty gi6 khi d6nh gi6 lai la g gia mua ngoai tQ cOa chinh ngAn hdng d6.

Tf gi6 giao dich thtp t6 khi d6nh gi6 lai c6c kho6n muc tidn td c6 gdc ngoai tc duoc phan loai ld no phii tri :

le tf gi6 b6n ngoai t0 c0a ngdn hdng C0ng thuong VN tai thdi didm lAp 86o cbo tdi chinh

T! gi6 ghi sd thr,rc t6 dich danh la tf gi6 khi thu hdi c6c khoin no ph6i thu, c5c kho6n ki cugc, kli quy hodc thanh to6n c6c kho6n ph6i h6 bdng ngoai tO, duoc xac dinh theo t! gi6 tai thdi didm giao dich phit sinh hoic tai thdi didm dAnh gi6 lai cudi k! cria tUng rtdi tuong

Tf gi6 ghi sd binh quan gia quydn di dong ld t! gi6 duoc s(r dr,rng tai ben C6 tai khoin tidn khi thanh to6n ti6n bdng ngoai t0

2- Nguydn tic ghi nhdn c6c khoin tidn vir c6c khoin tr/ong aludng tidn:

Tidn vd c6c kho6n tuong duong ti6n bao gdm tidn mat tai qu!, ti6n gtri ng6n hdng kh6ng k!, han, c6c kho6n ddu tu ngSn hqn c6 thdi han thu hdi hodc d6o han khong qu6 i tnang cO kn6 mng ctruyd-n ddi o6 oang fiann mOt luong ti6n x5c tlinh vd khOng c6 nhi6u r0i ro trong chuydn ddi thanh tidn kd tu ngdy mua O6n thOi Oidm b5o c6o

Nguydn tic ghi nhAn cdc khoin tuong duong ti6n ph0 hop vdi quy dinh c0a Chudn muc k6 todn ,, Bdo c6o luu chuydn ti6n t6"

3- Nguy6n tic kd toiin cic khoin rti'u ttttii chinh:

a) Chung khodn kinh doanh :

ch0ng khorin kinh doanh duoc ghi sd theo gi6 gdc, bao gdm gia mua c0ng c6c chi phf mua (n6u c6) Gi6 gdc c&a ch(ng kho5n kinh doanh duoc x6c dinh theo gi6 tri hop tli c0a c6c kho6n thanh to6n 6i thOi Oig, gj.o dich ph6t sinh.

Thdi didm ghi nhAn c6c kho6n chhg khoAn kinh doanh ld thoi didm doanh nghiep c6 quydn s0 hgu : Chrlng kho6n niOm ydt du-qc ghi nhdn tai thdi didm-tai thoi didm khdp l6nh (T+0); chtug kho6n chtra ni6m ydt duo.c ghi nhAn tai thoi didm chinh thrlc c6 quy6n s& htru theo quy dinn i0a ph6p luAt

-cudj niOn d0 kd toan, ndu gid tri thi truong c0a chrlng kho6n kinh doanh bi gi6m thdp hon gi6 gdc, doanh nghidp kich l6p dg phdng gi6m gi6 chftg kho6n kinh doanh

b) CAc khoiln ddu tv ndn gi| ddn ngity ddo hqn:

Gi6 tri ghi sd c0a c6c kho6n ddu tunSm gi0d6n ngdyddo han ld gi6 gdc

Khi c6 c6c bing chrlng chSc chin cho thdy mOt phdn hoic todn b0 khoin ddu tu c6 thd khOng thu hdi duoc nhu bdn ph6t hdnh cong cu mdt khi ndng thanh toSn hay ph6 san , k6 to6n ti6n hdnh ddnh gi6 khi ndng thu h6i, xac dinh gi6 tri kho6n dAu tu c6 thd thu hdi duoc, ghi nhqn phdn chenh lQch giila gi6 tri c6 thd thu h6i tluoc nh6 hon gi6 tri ghi sd khoan ddu tu d6 ld mot kho6n tdn thdt ve hach to5n vdo chi phi hoat dong tai chinh trong k!

C6c kho6n ddu tu duoc phdn loai ld c6c khoin muc ti6n tO c6 gdc ngoai te duoc danh gi6 lqi tqi thdi didm lAp 86o c6o tdi chinh

c) Cdc kho\n cho vay

C5c kho6n cho vay duoc ghi nhAn theo gi6 gdc

C6c kho6n cho vay duoc phdn loai ld c5c khoin muc tidn tO c6 gdc ngoai tC duoc danh gi6 lai tai thoi didm l6p 86o c6o tdi chinh

d) Cdc kho\n ddu tv vito c6ng ty con, c\ng ty li6n doanh, fiAn kdt:

- Nguydn t5c ghi nhAn c5c khoAn ddu ttr viro COng ty con theo Chudn mr,rc sd 25, COng ty lien kdt theo Chudn mqc sd 07, Co s0 kinh doanh tldng kidm soAt theo Chudn muc sd 08

Gia fi ghi sd c0a c5c khoAn ddu tu v6n vdo don vi khac ld gi6 gdc, bao gdm gia mua cong c6c chi phi lign quan tntc tidp cl6n vi6c ddu tu.

4 - Nguy6n tic k6 toAn nd phai thu

C6c kho6n phai thu dudc phan loai theo nguyOn t5c: Phai thu c0a kh5ch hdng g6m c6c khodn ph6i thu mang tinh chdt thuong mai ph6t sinh tU giao dich c6 tinh chdt mua - b5n; ph6i tnu-nOi UO g6m c5c khoAn phdi tni gitra don vi cdp trdn vd don vi cdp dudi truc thu0c khOng c6 tu c6ch ph6p nhan hach ioAn phu thu6c; ph6i thu kh6c gdm cdc khoin phai thu khong c6 tinh thuong mai vd khOng liOn quan ddn giao dich mua - b6n

cac kho6n ph6i thu duoc theo d6i chi ti6t cho trlng ddi tuong, theo trirng nguyen t6 vd theo k! han g6c, k! han cdn lai tai thoi didm b6o c5o

C6c kho6n ph6i thu th6a m6n dinh nghTa c5c kho6n muc tidn t0 c6 g6c ngoai te duoc d6nh gi5 lai theo t! gi6 mua c0a ngAn hdng COng thuong VN tai thoi didm l6p 86o c6o tii chinh

c6c khodn no phdi thu duoc ghi nh6n khOng vuot qu6 gi6 tri c6 thd thu hdi duoc c0a chrlng

Dq phdng phai thu kh6 ddi dudc trich lQp cio tirng kho6n ph6i thu kh6 ddi cdn crl vdo tudi no qu6 han c0a c6c khoin no hoic dr1 kidn m(c tdn thdt c6 th6 xay ra

5- Nguy6n tic ghi nhin hing tdn kho

Hang t6n kho dugc tinh theo gi6 gdc Trudng_hop gi6 tri thudn c6 thd thuc hicn duoc thdp hon gi6 gdc thi hdng tdn kho duoc tlnh theo gia tri thuen c6 th6 th{c hiCn atuoc

Gi6 tri hdng tdn kho duoc x6c dinh theo phuong ph5p binh qu6n gia quydn

Phuong ph6p hach to6n hdng tdn kho : kC khai thudng xuyCn

Dq phdng gi6m gi6 hdng tdn kho duoc ldp vdo thdi didm cudi k!, ld s6 ch6nh l6ch girla giri gdc cOa hring tdn kho ldn hon gi6 tri thudn c6 thd thuc-hi6n duoc phuong phrip tap dtr phdng giim gi; haig tdn kho td tdp theo

sd chdnh lOch gifia sd dr,r phdng ph6i lap ndm nay so vdi sd du phdng nbmlruoc cnua s0 dung h6t ddn d6n ndm nay ph6i ldp th6m hay hoan nhAp.

Vi6c qudn li hang t6n kho theo Chudn mr,rc k6 to6n sd 02 ,' Hdng tdn kho',

6- Nguy6n tic ghi nhin vir khdu hao TSCO, TSCD thu6 tii chinh, bdt d6ng s6n rtdu td:

- Nguy6n_ tic Ahi nhAn TSCD h0u hlnh, vO hinh: Theo chudn mrlc k6 todn 03, 04 vd thOng tu hudng d5n thgc hiQn chudn muc TT 89/2002/TT-BTC ngdy 91fin002 c0a BQ Tdi chinh; Th0ng tu 45/2013IFI-BTC ngriy

2510412013 c0a BQ Tii Chinh Ghi nhAn TSCD h0u hinh, TSCD v6 hinh theo nguy0n gie Trong B6ng cAn ddi

kd toin TSCD hrru hinh, vo hinh duoc ph6n 6nh theo 3 chi ti6u: Nguycn gi5, hao mdn l0y k6, gi6 tri con lai

- Phuong ph6p khdu hao vd thdi gian s& dung h0u irch TSCD hfiu hinh vd v0 hinh: hich khdu hao TSCD theo phuong phap duong thdng vd x6c dinh thoi gian s(r dung hfu ich TSCO thlrc hicn theo Th0ng tu 4sl2OlF,fIT-BfC ngiry 2510412013 c0a B0 Tdi Chinh

- Nguydn tic ghi nhan TSCD thuc tdi chinh: theo chudn muc sd 06; Thong tu hudng d6n chudn muc sd 105/2003fiT-BTC ngdy 4/11/2003 cOa B0 Tdi chinh

-

|OuVCn t5c ghi nhAn bdt tlOng s6n ddu tu: theo Chudn muc sd 05- Bdt dQng s6n ddu tu vd Thong tu hudng d6n chudn muc sd 23I2005/TT-BTC - 30/3/2005 c0a B0 Tdi Chfnh chi nnan Uat d6ng s6n dAu tu theo nguyOn giA

-

fOuven tic vd phuong phdp khdu hao bdt d0ng s6n ddu tu: trich khdu hao TSCD theo phuong ph6p dudng thing vd x6c dinh thoi gian sr? dung hfu fch TSCD thr.rc hi6n theo Thong tu 45/2013fn-BiC ngiy ZSIO+IZOt a c0a B0 Tdi Chinh

7- Nguy6n tic kd to6n chi phi tri tnrdc

C6c chi phitr6 trudc chi lion quan d€in chi phi kinh doanh trong nim ( nhu chi phi mua b6o hidm th6n tdu, b6o hidm tr6ch nhi6m dAn su ch0 tAu, ) duoc ghi nhAn la chi phiirA truOc ngSn han vd iluoc tinh vio chi phikinh doanh trong ndm tdi chinh

c6c khoin chi phi ph6t sinh ldn, c6 li6n quan d6n nhi6u k! hach to5n k6 to5n nhu: c6ng cu, dung cu xudt dtng c6 gi6 tri ldn, chi phi srla ch0a ldn TSCD ph6t sinh mdt ldn cho 1 k!,vdo dd (2,5 nem) duoc hach to6n vdo chi phi tr6 hudc ddi han dd phan bd ddn vdo chi phi kinh doanh tdi da trong 3 ndm

K€! to6n cdn c( vao tlnh chdt, m(c d0 tr]ng loai chi phi dd chon ti6u thrlc phan bd hop ly.

chi phi tra trudc duoc phan bd dan vdo chi phi kinh doanh theo phrrong phip duong thing

Kd to6n theo doi chilidt ttrng khoin chi phitr6 trudc theo tUng k! han tr6 tru6c dd ph6t sinh, dd phan bd vd sd cdn lai chua phdn bd vdo chi phi

Phuong ph6p vd thoi gian phAn bd loi th6 thuong mai : KhOng c6

8- Nguy6n tic kdto6n nd phai tra

C6c kho6n phii tr6 duoc phan loai theo nguyon tdc: PhAi tr6 nguoi b6n gdm c6c kho6n ph6i tr6 mang tinh chdt thuong m?i ph6t sinh tr} giao dich mua hdng h6a, dich vu, tril san; pna'l tr6 noi uo gom ii; khoan pn?i ffi ]r_a doJr vi cdp tren vd don vi cdp dudi truc thudc khong c6 tu c6ch phrip nhan hacfr to6n phu thuoc; phai tra kh6c gdm c6c kho6n phii tri khong c6 tinh thuong mai, khong licn quan d6n giao dich mua, ban, cung cdp hang h6a dich vu

Cec kholn no ph6i tr6 duoc theo d6i chi tidt theo tirng k! han gdc, k! hqn cdn lai tai thoi didm bao cao, theo d6i chi ti6t cho tUng ddi tuong vd tUng loai nguyen tC

c5c kho6n n0 phai tra th6a mdn dinh nghia c6c kho6n muc ti6n t6 c6 gdc ngoai tc duoc d6nh gi6 tai theo t! gi6 bdn c0a ng6n hdng C6ng thuong VN tai thdi didm ldp B5o c5o tdi chinh.

CAc kho6n no phai tra duoc ghi nhAn kh6ng thdp hon nghia vu ph6i thanh to6n

9- Nguyan tic ghi nhin vay ve nd phai ha thu6 tiri chinh

c6c khodn vay vd no thu6 tai chinh duoc theo d6i chi ti6t cho tung ddi tugng, ting kh6 udc vay nd , tung roai tdi s6n vay no vd cluoc theo doi chi tidt nguydn t0