1.0 nhuttn tit hoot dung kinh doanh trot hay d6i von kru dOng - Tang cac khoin phai thu - Tarag/giam hang tun kho - Tang, giam cac khoin phi' tra kheng ke lai vay phai tra, thue TND
Trang 1TONG CONG TY THEP VIET NAM - CTCP
BAO CAO TAI CHIN H
CONG TY ME QUY III NAM 2015
Trang 2TONG CONG TY THEP VleT NAM - CTCP BAO CAO TAI CIHNH S6 91 Lang Ha, quk Hong Da, thank ph6 Ha NOi oho kk hog dkg ttY 01/01/2015 din 30/09/2015
INC
NOI DUNG
BANG CAN DOUCE TOAN
BAO CAO KET QUA HOST BONG KINH DOANH
BAO CAO LUU CHUYEN TIEN Te
THUYET MINH BAO CAO TAI CHINH
Trang 3TONG LONG TY MEP VIeT NAM - CTCP
s6 91 Ling Ho, alien DEng Da, thinh phi§ Hi Not
BAO CAO TAI MINH Cho kir hoot Ong th• 01/01/2015 Clin 30/09/2015 BANG CAN B61 Kt TOAN
Tai ngay 30 thong 09 nim
Thuyet
2015
minis
MAU So B 01-DN D071 h &In VND 30/09/2015 01/01/2015
L Tien vi ale khoin twang throng din 110 4 147.698.234.894 851.566.763.991
IL Cic khoin diu ttr tM oldish °gin lion 120 7 40.597.827.279 250.096.748.600
3 Diu tu nem gist (gangly dio hon 123 4.200.000.000 2.600.000.000
DI Cie khoin phii thu ogin hao 130 255.029.258.221 1.001.427.500.637
I Phii thu sigin hon oda khich hang 131 5 123.005.246.781 797.404.930.084
7 Dv phOng phii thu ngin ban Ids6 del (*) 137 (42.818.694.615) (26.560.391914)
3 nut vi cic !chain khie phii thu Nhi nude 153 15.890.940.500 10.709.737.874
I- Cie !choirs phii thu dal lion 210 618.109.287.886 1.465.496.651
4 Phil thu vi tho vay dii hon 218 10 616.642.591.235
2 Chi phi xiy dung ea bin d& dans 242 11 3.458302.678 4.338.895.048
V Cie khoin diu hrtii chinh dai bon 250 7 6.934.055.758.495 5.720.096.550.019
1 Diu ttr vao cong ty eon 251 2.789.551.030.621 2.792.013.678.500
2 Diu tu vio cling ty lidn ket, lien doanh 252 4.563.069.568.396 3.334.466.219.534
4 Dsr phong dirt tu tai chinh dM hon 254 (447.614.840.522) (406.933.348.015)
1 Chi phItra nude dai hon 261 6 115.102.710.129 333.255.122.475
Trang 4BANG CAN DOI
Tai ngay 30 Mang
2 Ngtrin mua tra Hen =etc ngin han 312 393.374.324 44.652.868.322
3 Thua va cac khoan phai nOp Nha mr6c 313 15 406.243.924 3.722.837.818
5 Chi phi phai tra ngin han , 315 16 10.573.713.026 31.502.295.577
8 Doanh dm china thuc hien ngin han 318 3.584.158.412 2.658.823.562
10 Vay va ncr thue tai chinh ngin Min 320 13 1.717.763.803.212 4.369.954.011.001
8 Vay va no thug tai chink dai hart 338 13 7.225.271.800 7.235.271.800
11 1.4ri nhu$n sau thui china phan ph6i 420 (627.624.771.103) (726.273.857.099)
LNST china phan phoi !Sy a din cud! k, frith° 421a (725.575.372.189) (810.568.208.499)
Nguyin Thi Nguyen
Ngtrerift
Trang 558.370.264.870 13.753.776.745
Trang 6Nguyen ThiNguyen
Ngutri 10p
Ha Nat ngery thang 11 nlbn 2015
Vfi Duy Huynh
Kt toan truing
o01004,
TONG LONG TY THEP VIET NAM
CT is
m d6c
SO 91 Lang Ho mien D6ng Da, thanh ph6 HA Nti Cho 1c9 hoot Ong th 01/01/2015 den 30/09/2015
BAO CAO LUt CHUYEN TEEN TS (Theo phtnmg phap giantiep)
Cho k hoof Ong ter ngay 01/01/2015 den IS 30/09/2015
MAU SO B 03-DN Don vj Unit VND 1C9 nay K9 fru&
I Lint chuyan tan Ur hoot dOng kinh doanh
I Lqi nhuan trtsk thue
2 Dieu chinh cho cac khoin
- Khan hao TSCD
- Cie Idwan dir phong
- Lai, 16' ch8nh lech t9 gig h6i doai do &nth gia Ioi
cac Ichoan mite den c6 g6c ngoni tQ
- Lai, 16 hY hoot dOng ddu to
- Chi phi lai vay
3 1.0 nhuttn tit hoot dung kinh doanh trot (hay d6i von
kru dOng
- Tang cac khoin phai thu
- Tarag/giam hang tun kho
- Tang, giam cac khoin phi' tra (kheng ke lai vay
phai tra, thue TNDN phai n0p)
- Tang, gitun Chi ph( tra avec
- Tien Ili vay da tra
- Tien thu khic tin hoot dOng kinh doanh
- Tien chi !chic a hoot Ong kinh doanh
Lin' chuyin tan thuen tin hoot dOng kinh doanh
Lint chuyin tan tin hoot dOng (au tux
1 Tien chi de mua sem, XDTSCD va cac TSDH 'chic
Tien thu tin thanh 19, Mutt:mg ban TSCD va cac tai son dai
2 hon khic
3 Tien chi cho vay, mutt cac CC no caa don vi khac
4 Tien thu h6i cho vay, bin lin do CC nq dm don vj Ichic 2
3 Tien chi deu tic gop v6n vao don vj khac
4 Tien thu hei thu tv g6p v6n vao don vi khac
5 Tien thu lai cho vay, c6 tirc va lqi nhuan dugs chia
Lau chuyin tien thuAn th hoot dOng dAu to
M btu chuyen nen th hoot dung tai chinh
3 Tien vay ngin han, dai has nhan duct
4 Tien chi tra nq gOc vay
Lint chuyin den thuAn fir hoot Ong tai chtnh
Lin] chuyin nen thuAn trong kJ,
Tien va Wong dtrcrng tied dau k9
Anh hireng cha thay d6i ej gift h61 doai guy dOi ngooi te
Tien vA twang throng ties cu6i tc,
Trang 7TONG CONG TY THEP VIET NAM CTCP BAO CAO TAI CHINH
1 DAC DIEM DO AT LONG CIA DOANH NOME`
1.1 Hinh those Or him von
TOng Ging ty Thep Viet Nam la doanh neap Nha nu& dtrqc thank lap thco Quyet dinh sO 255/TTg nsay 29/04/1995 va Quyet (SUM s6 267/2006/QD-TTg ngay 23/11/2006 caa Thu Tuimg Chink Phi
ve viec thanh lap Tong Cling ty Thep VietNam Tong Cling ty Thep Vi@ Nam chinh tire hoat ding
Tong Gang ty ducrc chuyen dbi to doanh nghiep nha nuerc sang COng ty c6 phan theo Oily& dinh s6
Tang Cling ty Thep Viet Nam Tang CEng ty Thep Viet Nam - CTCP chiral thirc chuyen sang hoot
nghiep cOng ty co phan s6 0100100047 do Sir Ke hooch va Dau to Thanh ph 6 Ha NOi cap, thay doi Ian this 8 ngay 12/06/2015
Try sir chinh cua Tong COng ty dot tai so 91 Lang Ho, titian Hong Da, thanh pho Ha Nei
Von dieu Ie oh Tang COng ty la 6.780.000.000.000 dong (thong &rang 678.000.000 co phan, menh gia met co plan la 10.000 drig)
Tong Ging ty to cat don vj tryc th uric sau:
Dia chi
Ha Nei
HO Chi Minh
Ha Nei H8 Chi Minh
1.2 Nganh nghe kink doanh va hoot ding chink
Theo Clay chting nhan clang kfr dearth nghiep T8ng COng ty co phan so 0100100047 thay dbi Ian this 8
San xuat sat, thep, gang Chi tier: San xuat thep va cat kim looi khac va cat san phirn deep sau can;
Quang coo;
(thong bao g6m kink doanh quan bar, plating hat karaoke, vD truttng);
Xay dyng cOng trinh ky thuat din dyng khan; chuan bj mat bang; lap <tat he thOng dRn; lap dot h0 thong xay dyng khac;
Dieu hanh ma du Ijch: LO hanh nei dja, M hinh quOc ta;
Hog dOng xay dyng chuyen dung khac;
Tai the phe lieu; khai that quang sit;
Khai Ithoang khan chua duct phan vao dam Khai that than mer va cac nguyen liau trq dung ding cho cling nghiap sin xuat thep;
Ban bu8n chuyen death khac chua duce phin vao dam Ban buOn phe lieu kim loci: cao su, wing, dau, mer, ga va cac loaf vat Ur phy tang, thiet bj phyc vy cho san xuat thep, xay dyng, giao thong,
ca kkl va cac nganli ding nghiep khan;
Van phimg Try so chinh
Van phOng Doi dien
Trung tam hqp tat lao ding vai
nuirc ngoli
COng ty Tu van Tin& ke Luyen kim
Khach san Phuong Nam
Hoat done kinh doanh chink Quin lY chung va kinh doanh they Doi then theo UQ cua TCTy XuAt khan lao ging
Tu van thiet ka
Trang 8TONG LONG TY THEP VItT NAM - CTCP BAO CAO TAI CIliNti
S6 91 Lang Ha, quen D6ng Da, thanh phi Ha NOi Cho kt hoot deng tU 01/01/2015 den 30/09/2015
Cdc Thuytit minh nay hi 66 ph4n hop thanh va can &roc doe ding then vii Boo ago 101 chink kern theo
Kinh doanh bet dOng san, quyin sit dung a thuOc chi sa hint, chtl si dung hoec di thu6;
Kim bai va lists gift hang Ma: Kink doanh khai that tang va djch vu giao nhan, Idle bii, nha xtrang (kh8ng bao gem kinh doanh bet deng sin);
san; Nha khach (khang bao gem kinh doanh9uin bar, phang hat karaoke, vil truing);
- San xuat vat lieu xay chmg tir dot set; san xuat xi mang, Si va thoch cao;
- Sen xuAt h6a chat cabin: San xuAt, kinh doanh Ichl oxy, nita, aragon (ki ca clang long);
- DM 19 du Ijch;
- Cung %Mg va quirt ly ngu6n lao &Mg Chi tat: Xuit khan lao deng;
- Hoot dens h6 try djch vu tai chinh chin dime phan vita data: Halt dOng to van du to (IthOng bao gem to van phap luet, tai chinh, ke toan, Idem man, thug va chartg ;chain);
- Xfly thing nha dm loci; phi de; lap at he thing cap, that nuirc,16 said va dieu hte khOng kid;
- San xuAt be tong vi cac san pham M xi ming va Mach cao; Sin xuAt cac can kiln kim tool;
- Ban bu8n nhitn lieu ran, long, lthi va cac sin pham lien quaff than di, than cal, than cat, ga Stith lieu, naphtha; diu m6, din th8, diesel nhien lieu, zing, data titan lieu, diu dot neng, clau hba; khl diu m6, !chi butan vi proban da Ma long; dal' ma nhtm, xang clan a tinh chi;
- Hoat Ong cia cac cao lac be the thao; host den the thao khac;
San xuat may luyen kim;
Ban bu8n kim loot va cyan kim loaf: bin bur3n span& sat va kim lo$ man; ban but:in sat thep va kim tool mai 6 dons nguyen sinh; ban bu8n thank pham bang sat, thdp va kim lo$ man;
- Thiel ke, to van thi& ki cac cOng trinh sin xuat thep, cat cemg birth cong nghiep vi clan dung;
- KUM doanh cac nguyen rthien lieu, nhieu lieu can thep, phi lieu kim loaf;
- Xuat khau du mat hang Ting CEng ty kinh doanh
2.1 K9 ki toan
Nam tai chfnh can Ting CEng ty bat dau tir ngay 01 thing 01 va kit dine via ngay 31 thong 12 nem throng lich
Chi d* ki town dp dyng
Ting ang ty op dung Chi de Kt toan doanh nghiep ban Math thee thong to 200/2014/TT-BTC ngay 20/12/2014 QM Be tin chinh huffing din the de kt tots doanh nghiep
Tuyan 66 vi iliac tudn tha Chudn mut ki wan vat Chi do ki roan
finh char ki roan ap ding
Cong ty Me va ode don vj thanh vien cea Tang Cong ty Thep Viet Nam ty Iva chip hInh thtic so k4 toe], pha hap vii hoot Ong kinh doanh cua tang don vi
Trang 9TONG CONC TY THEP VIC'T NAM - CTCP BAO CAO TA! CHENH S6 91 Lang 140, quail Deng Da, thanh pito Ha Nei ' Cho ky hoot ging dr 01/01,2015 den 30/09/2015
3 TOM TAT CAC CHINH SACH Kt TOAN CHU YtU
Sau day la cac chinh sach ki man cho yeu ducrc Tong Cling ty sir thing tong viec lap Bao coo tai chinh rieng nay:
Sc tinh toan
Viec lap Bao coo tai chinh tuan tha theo the Chuan mgc Ke tam Viet Nam, Che do Ke toan Viet Nam va cac quy Binh hien hanh khac ve ke toan tai Viet Nam yeti tau Ban them dee phai c6 'thong tem Nth va gia djnh anh huong den s8 lieu bao coo ve dog nq, tat san va viec nth bay cac khoin Gang nq ya tat san tient tang tai ngay lap Bao coo tai chinh cling nlau cite s6 lieu bao cis ve doanh thu va chi phi trong soot
nam tai chinh (ky hoat Ong) Ket qui twat den kinh doanh thuc to c6 the khac vii cac mac tinh, gia
djnh dat ra
Diu ttr vao clang ty lien ket
CEng ty lien ket la met an& ty ma Tang Cong ty cd anh huang thing ke nhtmg khong phai la cemg ty con hay cling ty lien doanh caa Tong COng ty Trong Sao coo tai ch(nh cac khoan dau to vao cong ty lien ket
&roc ke toan thco phuong phap yen chit set httu
G6p yen lien doanh
Cac thoa thuan gap yen lien doanh lien quan den viec thanh lap melt co s& kinh doanh dOc lap trong do c.6 cac ben tham gia ;op von lien doanh duct gqi la ar sa kinh doanh den& ldem salt Trong bio coo al chinh, cac khoin dau to vao cac lien doanh dtrqc Ice toan theo phuong phap von citU ser hau
Con cy tat chfnh
Titi san tai chinh
Tai san tat chfnh cita Tong Cons ty bao dim tien va cac khoin trong ducmg den, cac knob phai thu khach hang va phai thu khac, cac khoan cho vay, cac }Moan don to ngan hart va dai han Tai th6i diem ghi nhdn ban dau, tai san tai chfnh &roc xac djnh theo gia mua/chi ph( phit hanh tong cac chi phi phat sinh khic lien quan trqc tiep den vile mua, phat hanh tai san cm chitin do
Nq phai tra tat chinh
No phai tra tai chinh c-aa Tang C8ng ty bao gem cac khoan vay, cAc khoin phai tra ngutri ban va phai tra
khac, chi phi phai tra Tai thin diem ghi nhan Ian din, cac khoan no phai tra tat chinh duo° xac djnh theo gia phat hanh Ong cac chi phi phat sinh lien quan trot tiap den viec phat hanh nq phai tra tai chinh do
Hien tai chin c6 cac quy djnh ve &Snit gia loi c8ng cu tat chfnh sau ghi nhan ban (tau
Tien va cac khoin ttrung throng flan
Tian va cac khoin urcmg throng ten bao gem an mat tai guy, tdn gal ngan hang, GAG Moan din to ngin ban cd thtri gian dao han khOng qua 03 thang, cd tinh thanh khoin coo, cb khi nang chuyen del a ding thanh cac Wong lien xac djnh va khOng ce nhieuriii ro trong chuyen dei thanh den
Cac khoan phai thu
Cac khoan phai thu (Inc:cc trinh bay ten Bao coo tai chinh rieng theo gia tri ghi se clic khan phai thu khach hang va phai thu khac sau khi trir di cac khoin du phOng duo° lap cho cac khoan no phai tlnt kli6
461
Du pheng nq phai thu MI6 dal duce inch lap cho tirng khoin phai thu 461 can cir vao tuCi nq qua hart
cat) cac khoan nq hoc du kien mac ton that c6 the xay ra
Trang 10TONG CLING TY THtP VI6T NAM - Cite BAO CAO.TAI CHIN!'
Ole Thuyit mink nay la hi, phtin hop thanh va Mn exec Itoc dting thai vat Edo ciao tat chhth kern then
Hang tan kho
hang ton kho dtryc tinh theo gia trj thuan c6 the thnc hien dirge Gift g6c hang ton kho bao gem chi phi
mua, chi phi the bien va cac chi phi lien quan true tiep khac phat sinh de c6 duce hang ten kho b dja diem v-a Wong thai hien tai
Gil trj hang tent kho duqc xac djnh theo phuong phap dick dank dem vat cat loot hang h6a mua vao de ban theo 10 va phuong phap binh quan gia quyen deg voi nhang lord hang ton kho khac
Hang ten kho duqc hach town theo phuong phap ke khai thuemg xuyen
Phtrong phap xac djnh gia trj san pltAin der dang: chi phi san xuAt kink doanh der dang duqc tip hop thee
chi phi phat sinh thuc to cho tfrng loci sin phim chua hoin thanh
tan kho lan turn gia trj thuAn c6 the dun hien duce
TM sin c6 (Oh va khAu hao
san to dinh hat hInh, tai san c6 dinh vt5 hinh duqc ghi nhAn theo nguyen gift, hao men 1u9 ke va gia trj
con 1M
TM situ c6 dinh thud tit chinh dupe ghi nhfm nguyen gia theo gia trj hop 19 hoic gia trj hien tai cia Ichoin
thanh than tien thud t6i thieu (Icheng bao darn thug GTGT) va cac chi phi true tit') phat sinh ban dau lien
quan den TSCD thug tat chinh Trong qua trinh stY dung, tai sin to djnh thud di chinh dirge ghi nhAn theo nguyen gia, hao men lug ke va gia trj con loi
Khan hao dupe Inch theo phtrong phap during thing Thei gian !than hao throe tree tinh atm sau:
Mk khan hao
TSCD thug tai chinh duct trich'khau hao rdur TSCD cia Cling ty D61 vdri TSCD thud tai chinh khong
thtd gian sir dung MTh (ch
BAt dOng san dhu to
BAt dOng san dAu to dirge shi nhan theo gia g6c Trong qua birth nim gia cher tang gia, hoac cho thud heat ddng, blot ddng san dau to dirge ghi nhArt theo nguyen gia, hao men lug kC va gia tri cern lai
Bit ddng san clau to dudc inch khan hao theo phuang phap during thong vai thtri gian khan hao dirge tnic drib nhtr sau:
Trang 11TONG CONG TY THEP VIET NAM CTCP BAO CtiO TAI CITINH
Ceic Thuyet minh nay la ed piton hop thank va can Ave doe ddng Eh& vat Ban cdo tat chink ken their
Ctic khoin dau ttr dai han khic
Cac khoan dau to tai chinh tai thbi diem bac) cao, niu:
- Ky phiiu, tin phieu kho bac, tien giri ngAn hang cd thbi han thu tai hoac ciao ban kheIng qua 3 thing ki tir ngay mua khoan din to d6 ducre coi la "Wang throng tien";
- C6 thbi hart thu hei von du6i 1 'tam hoac tong 1 chu ky kink doanh duce phan loai la tai san ngan ban;
- C6 theri han thu hei yen tren 1 nam hoac hon I chu ky kinh death duqc phan loai la lei sin dai ban;
Du 'thong giam gia elan to dtrqc lap vao died diem mei ky la s6 chinh tech gift gia g6c c6a cac khoan dau to duqc hach town tren s8 ki man lent hot gia tft thj truing Ileac gia trj hqp 19 eta chnng tai the' diem lap du pheing
06i veri cac khoan diu to thing khofin: neu thong Icho.in di dtrqc Mem yet thl gia trj thj truing
Ha Nei (HNX) hoac gia derng cira tai ngay nth lap du phi:mg wen so Giao djch Ching khoan Thank ph6 H6 Chi Minh (HOSE); nen cluing khoan chua duce Mem yit tren thj tarring thing khoan thi gia trj thi tnrerng duqc xac djnh theo gia giao djch birth quan tren thj ming giao dich cda cac c8ng ty dai chiing chua niem yet (UPCom) tai ngay lap du pheinghoac gia trung blnIt tren ca se gia giao djch duce cults clip tei dna' bed ba cOng ty cherng khoan tai thed diem lap du pitting Truing hqp IchOng the xac djnh duo° gia thj truing caa them; Ichoin thl Gang ty '<hong filch lap
du phong giam gia chimg khoan Doi v6i chang khotm niem yet bt hdy giao djch, ngimg giao djch
ke ti ngiy giao dich tint sau trer di thi gia trj thj tuning la gia trj s8 sack tai ngay lap bang can di
ke toan gat
D6i vii etc khoan dau to dai ban vao to chfrc kink to : mire trick lap du pheng duct xac dinh dtra vao bao cao tai chinh tai thbi diem tech lap du phong cam t6 chat kith te
Chi phi di vay
Chi phi di vay duce ghi nhan vao chi phi sin xuit, kinh doanh trong ky khi pita" sinh, trir chi phi di vay lien quan tnrc tiEp din viec datt to xay dun hoac san xuat tat san der dang duqc Met vao gia trj caa tai san d6 (dtrqc von hoa) khi ce da cac dieu kien quy Binh trong Chuan num ICE man Viet Nam s6 16 "Chi phf di vay"
Chi phf di vay lien quan frac nip din viec data to xay dung hoac san xuat tai sin der dang an e4 thbi gian
do dai (tren 12 thang) de ti the dun vao sir dang theo unto dich dinh truer hoac ban thi dtrqc tinh vao gia trj caa tai sin de (duqc v6n hoa), bao gem cac khoan lit tien vay, phan cac khoan chiEt khau hoac phu trOi khi phat hank trai philu, tic khoan chi phi Ow phat sinh lien quan teri qua trinh lam thu Ale vay
Chi phi tie t met
• Cac chi phi tra three chi lien quan din chi phi salt xuat kink doanh dm met nam tai chfnh hoac met chu
ky kinh doanh duqc ghi nhart la chi phi tra trtrac ngin ban va &cm tinh sect chi phf sin xuat kink doanh trong nam tai chink
Cac chi phi da phat sink trong nam tai chink nhung lien quan din kit qua boat deng san xuAt kinh doanh Goa nhieu nien de ke man throe hack roan vao chi phi tra matte dai han phan b6 din vao ket qua hoat dOng kinh doanh trong tic nien dO ki wan sat
Vico tint va phan b6 chi phi tra tnarc dai han vao chi phi san xuAt kink doanh timg ky had town duqc can cur vao tinh chat, mac dg rung loai chi phi di chqn phuong phip va tieu therc phfin b8 hqp 1Y Chi phi tra trtrerc duce phan be dart vao chi phi san xuat kinh doanh theo phtrong phap throng thing
Gia trj vj in dja 19 eita tic 18 dAt dupe xac dint thco Bien ban Vic dinh gia trj doanh nghiep va duqc Be Cong thuong pheduyet thee Ott dinh 3468/QD-BTC ngay 29 thing 06 ram 2010 fling Gong tylchring
thuc hien phan be gia trj Igi the vj tri dja ly khi co phan h6a de bu trU din !len thue dat phat sinh theo
Nghi djnh 1892013/NB-CP ngay 20 thing 11 nam 2013 (xem Thuyet minh s8 6)
Trang 12HAD CAO TAr C1(INH
Gia trj thuong lieu duct xac djnh thco bien bin xac dinh gia tri doanh nghiep va duqc Be Gang thuong phe duyet theo Quyet djnh 346S/QD-BTC ngAy 29 thing 06.nam 2010 Gil tri throng hieu duqc phan b6 vac chi phi san xuat kinh doanh trong thbi gian 10 ram ke sir khi Tang CEng ty chinh thbc boat den dual hinh thin cong ty co ellen
Chi phi phAi tri
Cac Ichoan chi phi that g chum ph& sinh nhung duqc trich truer° vao chi phi sAn xuat, kinh doanh trong
kY di dam bac khi chi phi phat sinh that to khong gay Qat bin cho chi phi san xuat kinh doanh nen ca se; dam bao nguyen go phi' bcp girta doanh thu va chi phi Khi cac chi phf do phat sinh, new c6 chenh lech
vbi s6 d3 trich, Ice town din hanh ghi b8 sung hoac ghi giam chi phi Wang img vbi phen chenh tech Van chit ser hau
Vein diu to cua chit so hen duce ghi nhan theo so yen thqc gap caa chit ser hau
Thing du van ch Sten duqc ghi nhan thee so chenh Itch Ion han/hoac nhb lion giaa giA that tE Oat hatch
Chi phf ttuc tiep lilt quan den vie° plat birth be, sung co phieu hoar tai phat hank co phieu quy dupe ghi giant Thing du yen c6 phan
Lai nhufin sau thue chtra phan phial IA s6 lqi nhuan tir cac hoot long cim doanh nghiep sau khi trb (-) cac
cac nem truerc Lcdnhuan sau thue chug phfut phtd ca the duqc chia cho cac nhi dau to dua trip ty le g6p yen sau khi duqc Hai deo* quart trj phi duyet va sau 'chi da trich lap cac quy du pheng theo Dieu it Cong
ty va cac quy djnh cita phip luat Viet Nam
Ca tirc phAi tra cho cac co dOng duqc ghi nhan la khaki phai tra trong Bang Cfin dad ki toan cua CEng ty sou khi co thong bao chia ca the can Hai Clang Quin tri Tang CEng ty
Cac nghiep vu blog ogooi to
atc nghiep vu phat sinh bang clic don vj tien tl khic vbi don vj tien tl ke tean cua Ging ty (VND) ducc hoch loin then ty gia giao djch vao ngAy phat sinh nghiep vu Tai ngay kat dale ky ke roan, cac khoin mac lien te (tien mat, din gut, tien dang chuyen, nq phai thu, ncr phai Ira khong bao gem cac khoAn Ngueri mua (mg truck vA Ong tram cho ngubi ban, Doanh thu nhan twat) c6 gac ngoai ti duqc dash gia lei thco ty gia mua vao caa ngfin hang thuong mai nal Cong ty mb tai khoin cang bo tai thbi diem lop Baia cAo tai chinh Tat ca cac khoan chenh tech ty gia that to phit sinh trong k5' va chinh Itch do daub
giA lai s6 du de Idtoan mac tian to co g6c ngoai 4 cuoi k9 dingo hach toan vao kit qui hoot <Ong kinh
dearth dm ky ke toan
GM nhAn doanh thu
Doanh thu bon hang
Doanh dm bin hang duct ghi nhan khi clang thZdthea man cac diet' kiln sau:
Than 16n rid ro vA lqi felt gar lien vbi quyen s6 Um sin phAm heat hang boa da duct chuyen giao cho ngutrimua;
Tang au% ty khong con nem gilt quytn quan ly hang h6a nhu ngubi ser hau hang boa hoar quyen kiem scat hang h6a;
Doanh thu ducrc xac djnh Wang d6i chic chin;
Tang COng ty da thu doge hotic a thu duqc lqi fah kinh t6 Nr giao dial ban bang;
Xac dinh duct chi phi lien quan den giao dich ban hang
Doanh thu cung cep dich vu duqc ghi nhan khi kat qua coa giao dich d6 duct xac dinh met each dang tin 4y Tnrbng hap viec cung cep djch vu lien quan den nhieu k9 thi dearth thu dirge ghi nhan trong k9 thee TONG CONG TY THEP vonr NAM - CTCP
Trang 13TONG CONG TY TRAP vigT NAM- CTCP BAO CAO TA1 CHINH
kit qui phis ceng viec tta hoin thanh rim ngay lip Bing can dii ki tam a5a lck di Kit qui caa giao dich cung cap dich vo duqc xac djnh khi theft man tic dieu kien sau:
- Doanh thu deco xac djnh thong dii chic thin;
- C6 Ichi rang thu duce 1qi ich kinh ti Ut giao djch cung cap dich vu 46;
- Xic djnh duqc Olin cling viec di hoan thinh vao ngay lip Bing can d6i ki loin;
- Xac dish chart chi phi obit sinh cho giao dich va chi phi di hoin Duluth giao dich cung cep Melt vo
de
Phin Ding viec cung cip djch vg de hoan Minh duqc xac djnh then plurong phtip dimIt gia Ong viec hoan thanh
Doanh thu phat sinh N den Ili, din ban quyin, 06 Mc, Iqi nhuen duce chia va cat khoin doanh thu hoot Ong tai chinhk.hic duqc ghi nhen khi thou man clang thbi hal (2) ttik kien sau:
- C6 kha Wing thu chum Iqi ich kinh ti tit giao dich d6;
- Doanh thu duqc xac djnh tucmg d6i chic than
Ci Mc, lqi nhuen dace chia dirge ghi nhin khi Ting Cling ty duqc quyin nhan co tart iu4c duqc quyen rtbOn Iqi nhuen N vier g6p van
Ghi "thin chi phi tai chirp
Cac khoin chi phi duqc ghi nhan vac chi phi tai chinh gam:
- Chi phi hoe° cat kholut 18 lien quan din cat hoot dOng diu it tai chfith;
- Chi phi cho vay vi di vay vain;
- ac khoin to do that' doi gia hal coil can cat nghiep vu phis sinh lien quart din ngoai ta;
- Dv phi:mg giam gia diu tu cluing khoin
Ca° khoan tan duct ghi nh$n then tang s6 phit sinh hong k3, khans be tre vbi doanh thu boat dOng tai chinh
Cie khoin thui
Thui hien luinh
TM san thui va cat Ichoan thus phai nOp oho ky ki roan Men hank va tic nam Dirac dupe xac djnh bang
so lien do kien phai nQp cho Omen duqc thu hoi el) co quan thui, dtra tree cic mitre thud suit vi tic luat thui c6 lieu loc din ngiy kit tilt kt link thus
Thus thu nhep loan lai duce xac djnh dm cat ldwan chenh tech tam thbi tai ngay kit Mac kk k6 wen glint co se Unit 'hut thu nhep cea cac tai san va nq phai tri va gia hi ghi s8 c0a chang cho moc dich lip bao c.ao tai chink Tai sin thus thu nhap holln las vi thui thu Whip ban los phai ha duqc xac djnh then
thui suit do link se ap dong cho nam tai sin duqc thu hii hay nq phiti hi duqc thanh tam, dila wen oic mac thui suit va lust Blue c6 hieu loc vac ngay kit thec kk ke man
Thus thu nhep doanh nghiep duce fink Wen co ser tang kat qua kinh doanh town Tong con; ty bao gem kit qua kinh doanh tai Van phbng vi tai tic don vi thanh vien hack town pho thu0c
Trang 14Cho kjr hog ding a 01/01/2015 den 30/09/2015
01/01/2015 VND 2.100.952.980 693.115.004.198 156.350.806.813
TONG CONG TY THEP VIET NAM - CTCP
Se• 91 Lang Ha, qudn Deng Da, thank phid Ned
THUYET MINH BAD CA.0 TAT (Tiep theo)
Ccic Thuyet mini: nay la bo phdn hop thank va can &roc doe clang that
Tien mdt Lai quje*
Tien gal ngan hang
Cac ichoan twang duong tien
Cijng
a) Phil' thu ctia khich hang ngin hon
Cie Ichoin phai thu khach hang khic
c) Phil thu cia khfich hang la the ben lien quan
ang ty OS phin kin khi TP Chi Minh
C6ng ty Ch phen thep Bien 1-16a (VICASA)
05ng ty CE Olen thep Nha Be
Ging ty C8 phen Tan Thinh
Cans, ty Cd phtm DTXD Mien Nam
Oing ty TNHH Khoftng sin va Luyen kim Viet Trung
Chi phi stla chita tai sin
Chi phi khic
DM Ilan
Gid trj Iqi the vj tri dja (i)
Gia trj thuong hien
Phi to van xay dung chitin !trot phat trien
Chi phi Gong co, dung co
Tien thud dat trit truce
Chi phi dai han khac
Cong
7.506.791.280 2.197.889.818
thu8 khi xac clink gia trj doanh nghiep de c6 phin boa theo quy djnh truerc ngay Nghj djnh
59/2011/ND-CP c6 hien Inc s8 duqc khan trtr vat) den thug &it phai nap ct5a doanh nghip co phan h6a Do 156, Itin
Gong ty kheing thoc hien phan be gia trj Iqi the vi tri dja 19 khi c6 phan h6a de ba trtl din den thug dat phat sink
Trang 15a) Cluing khoIn kink daunts
— G6p von vita don vi khfic
c) Mu hr g6p von via dun v1 kirk
296.716.577.152 36.397.827.279
36.397.827.279