Bao cao tai chinh Quy II 2014 cua Cong ty me

Bao cao tai chinh Quy II 2014 cua Cong ty me tài liệu, giáo án, bài giảng , luận văn, luận án, đồ án, bài tập lớn về tất...

TONG CONG TY THEP VIET NAM - CTCP

BAO CAO TAI CHINH

CONG TY ME QUY II NAM 2014

Tang aing ty Thep Viet Nam - CTCP

S6 91 Ling Ha, quen Ding Da, thanh pho Ha NOi

NOT DUNG

Bang can d61 k6 loan Cling ty mc

Bac cao kit qua hog ging kinh doanh Cling ty mc Bad cao km chuyln den te

Thuy6t minh Bac cdo tai chtnh

TONG CONG TY THEP VIP' NAM - CTCP

Si 91 Lang Ha - Quart D6ng Da - Thinh ph6 HA Nei cho nAm tai chinh kat attic ngiy 30/06/2014

BANG CAN DO! KE TOAN

110 1 Tiin vA tic khoin t n ung Jut ni tiro 3 484.623.963.031 657.228.750.206

120 II Clic khoin diu to (Ai chinh ngin hen 4 261.161.731.909 396.711.257.589

129 2 Dv pitting giant gia du to

ngin hen (*)

(36.665.645.652) (6.670.754300)

139 6 Dv pitting phai thu ngin hen kh6 461 (°) 6 (43.087.762.068) (42.723.742.503)

250 IV Cie kboin aim hr till chinh dal bin 15 5.584.161.974.404 5.361.153.936.871

TONG LONG TY THEP VIET NAM- CTCP

Ting tang ty Thep Viit Nam - CTCP

S6 91 Lang Ha - Quin D6ng Da - Thanh ph6 Ha NOi

Bao cio tai chinh cho ntim tai chink kit thhe nghy 30/06/2014

252 2 Diu tu trio cling ty lien kit, I ihn doarth 3.241.827.980.812 3.027.087.780.812

259 4 Dv pheng gain gii dau m tai chinh

dhi hgn (*)

(450.229.684.908) (458.372.722.441)

2

TONG LONG TY THEP VI6T NAM - CTCP

Sd 91 Lang Ha - Quail Ddng Da- TIMM ph6 Ha NOi cho nam tai chink ket than ngtly 30/06/2014

BANG CAN DOI ICE TORN

Tpi nghy 30 Mang 06 ohm 2014

319 9 Cic khoin phai tea, phai nOp ngin han lihic 21 517.730.513.102 456.110.804.221

420 10 Lqi nhuan sau thud chtra phan ph6i (713.101.857.320) (822.145.546.577)

14 :being 08 am 2014

dm d6c

TONG CONG TY THEP VIET NAM - CTCP

s6 91 Ling Ho • Quen Diing Da • Thank ph6 He Nei cho nam tdi chinh ktt thiic ngIy 30/06/2014

MI fa 30 fining 06 nam 2014

mink

2 Vet kr, hang h6a nhen gi0 ho, nhen gia Ong 1.386.654.699 1.386.654.699

5 Ngo;ti 14 ode lo4i

30.136.480.527 99.549.495.883

244.234.344.998 6.070.758.794.345

5.826.524.449.347 4.920.447.654.142

30.764.165.647 73.380:405 13 1

23.603.982.963 97.450.344.663

109.043.689.257 39.680.900.471

118.491.913.445 118.49 1.913.445

16.898.302.699 21.607 156.839

16.076.917.508 21.041.568.782

Tong Ong ty Thep Viet Nam - CTCP Bio do Si chlnh

SS 91 Uric Ha - Quin Bang Da - ThO.nh ph6 Ha NOi cho ky ki loin tit nee), 01/01/2014 din ngiy 30/06/2014

BAO CAO Lin CHUYEN TIEN TE

Tie ngdy 01/01y2014 din nib? 30/06/2014 Theo phscong phdp glen dip

mink

TO 01/01/2014 den 30/06/2014

Ttr 01/01/2013 din 30/06/2013

2 Bilu chink cho ado khodn

04 - Liti/ld chant, 18th tjt gitt h8i dofii chtra thvc hitn 9.161.527.644 17.627.671118

08 3 Lfti nhufn lirhope d#ng kinh doanh frank

dray eldi yen luu ding

199.707.487.921 193.857.837.528

09 - Tang/giiun etc khan phai thu 195.393.271.863 (25.633.916.616)

I I - Ting/earn cit khan phai tra 441.302.837.438 (165.347.887.916)

(khemg atm vay phili tra, thug TNDN phi' Op)

20 btu chuyin tiEn thuan n7 hop! dOng Huh doanh 999.887.550.707 (181.805.640.966)

11 LOS CHUYEN TU HOST DQNG DAU TU

21 1 Tien chi de mua sem, sly clang TSCD vi tic tai sin

dal han Ichic

(38.237.593.503) (44.948.264.129)

24 4 Tien thu bed cho vay, ban lai cdc Ong cq nq cfia don

vj khic

81.832.425.780 2.000.000.000

25 5 Tien chi din hr g6p von van don vj Ude (214165.000.000) (181.520.000.000)

26 6 Tien thu hai day to g6p v6n vim don vi Ichac 23.722.208.548

27 7 Tien thu liti cho vay, cb 16c vi Iqi nhuln duo chia 202.505.940.425 201.064.802.904

7

Ngtrei lOp bitu Kt todn truieng

dng 08 ndm 2014

só 91 Lang Ha - Quail D6ng Da - Thanh ph6 Ha MN

Bio do tai chinb cho ky Ice toast ngiy 01/01/2014 din ngay 30/06/2014

III Lli11 CHUYEN TIEN it 1103T BONG TAI CHINH

33 3 Tan vay ngin ban, dal han nhOrt dupe 3.338.994.595.660 4.722.119.937.041

34 4 Tiin chi tra nq g6c vay (4.566.545.026.287) (5.385.793.529.584)

40 btu thuyin din thurin tit hop e16ng 611 chink (1.227.550.430.627) (663.673.592.543)

50 Luv chuyin tin thuin trong ky (172.704.898.670) (868.882.694.734)

60 Tan va twang throng tan data ky 657.228.750.206 1.682.497.497.474

61 Anh hustmg cOa thay dai ty gia h6i dot quy dingoai to 100.111.495 (2.057.698.605)

70 Tan ve twang throng tin cool ky 3 484.623.963.031 311.557.104.135

TONG CONG TY THEP VI$T NAM - CTCP

6 thdng nom 2014

I THONG TIN CHUNG

Hinh that sat hau yin

Ting ang ty Thep Viet Nam IA doanh nghiep NM nubc throe thanh tap then Quyet dinh so 255/TTg nide' 29/04/1995 vi

01/07/2007

Think phi Ha„Nei cup, thay del lin Mir 4 ngAy 29/09/2011

Try so chinh elm Cong ty toi 91 Lang Ho, Quin Ding Da, Ha NOL

V6n diem le eh Ding ang ty là 6.780.000.000.000 VND

CM don vi trot thuic Ting c8ng ty:

Van phOng Try sir chink

Van phong Try set phla Nam

Trung tarn Hop tac Lao ding yea

nu& ngoai

ang ty Thip Tim La Phtl My

C8ng ty Thdp Mien Nam

Khach son Phuong Nam

Chi Minh Mien Thing

Chi nhanh Mien Tay

Chi nhanh Thinh phi HE Chi Minh

Gang ty Kinh doanh va dich vu

Ba Rik Vans Thu

BA Ria, Yang Thu

Hi Chi Minh

Ba Rift, Wing Tau Khanh Flea Can Tha H6 Chi Minh Long An

Di Ming

Hoot ding kind doanh chink Quail 1y vA kink doanh thep Quin 19 vet kink doanh thep

San audit thdp Tir yin thidt kA Kink doanh khith son, du lick Kinh doanh chip

Kinh doanh thdp Kinh doanh thdp Kinh doanh thdp Kinh doanh thdp

Nghnh nghi kinh doanh

chju Ifra;

Quang cao;

Gilo dyc nghe nghiep: Die to va die to nghe cho sin xutit thep vi sin xuat 4t lieu xay clung (Doanh nghiep chi

hoot ding sau khi duty ca quan Nha nut ea thAm quyen cho phdp);

doanh club bar, phing hat karaoke, va trusting);

9

TONG CONG TY THEP VIET NAM- CTCP

Si 91 Lang Ho - Quin Ding Da - Thanh phi Hi NOi cho nem tai chink k& that ngay 30/06/2014

Xfly dung cling trinh Icy thuit din dung kW; chuin bi m t bung; lip (.1::t he thong ditTh; tap thing xay dung

ethic;

Dieu birth tura du lich: Lit birth nQi die, lir hart quirt

Hoer ding xay dung chuyen dung khk;

Tai chi phi lieu; khai that cluing sit;

Khai khoang Ichac chua duce phan vao din: Khai thic than ma va de nguyEn lieu trq dung ding cho ding nghiep sin

xuit %hip;

Bin Win chuyen doanh khan chua duce phan vao dau: Bin buem phi lieu kim loci: cao su, 'tang, diu, ma, ga va cat

fool vet to phis tang, Nit bi phut W cho sin xuit thep, xay dung, giao thing, co kill va cat nghnh ding nghiep khic;

Kinh doanh bit ding sin, quyen sir dung dit Mute chit sa hem, chit sir dung hoc di thue;

Kho big vi luu gift hang hart: Kinh doanh khal that cling vi djch vg giao nhen, kho hal, nha xubng (khOng bao gam

kinh doanh bit ding san);

Dia vu ha try flirt quan cuing bit va t6 chile tura du Itch;

Dinh vu km frit ngin nen, CM rift: Khich son, biet this du rich (resort); Phang hole din he 'chick son; Nha khich

(kitting bao gam kinh doanh quip bar, ;Meng hit karaoke, v0 trvbng);

San xuat vii lieu xay dung M dirt set; sin xis& xi ming, vii vi th3ch am;

San auk hba chit ca bin: San auk, kinh doanh khf 6xy, nita, aragon (Ice ci dung king);

Doi IS, du rich;

Cung img vi quan ly nguan lao dung Chi fiat: Xult kith lao ding;

Holt ding h6 try djch vu Iii chink chua duce phan vao dau: Hog ding to van diu to (Mons bao gam to vin phip

Mat, di chink, ki roan, kaki tofu% thu va churls khoan);

Hoot dOng caa cao ca sir the thao;

Xay dung nha etc look phi da; lip dal he thing cap, thoit nuee, lb sued vi diets hba khOng Idif;

San xuit be tong vi de sin phim eft xi ming vi thoch cao;

San xuit cat cats kiln kim look

Bin bu6n nhien lieu rin, ling, khf vi cat sin phim lien quan: than di, than cid, than tic, g6 nhien lieu, naphtha; diu

mb, dau th6, diesel nhien lieu, zing, diu nhien lieu, diu dit ruing, dau hba; Ida diu m6, khl butan va proban di his

ling; diu ma nhem, Nang du di tinh chi;

Hoot ding eta dc du Lk ber the than; hog ding the than khic;

Doi 19;

Xay dung c8ng trinh during sit, Cluing b0; xay dtmg tong trinh cling Leh; hoan thien cling trinh xay c,mg;

Ran, dip, ep vi tin kim luyen bit kim look

Bin boon vet lieu, shift bi lip dat khic trong may dung;

San xuit may luyen kim;

Bin buOn kim tool vi quing kim loot: ban built quang sit vi kim loaf matt; bin burin sit thdp va kim loai mats a dung

nguyen sink; ban burin ban, thinh phim bins sit, thip vi kim loci mats;

filch vu logistic;

Thiit Ice, hr van thiit ki can cons trinh sin xuit thep, cat cans mirth cling nghiep vi din dung;

Kinh doanh de nguyen nhien Ills, nhieu lieu can thdp, phi lieu kim look

Xuat khiu eat mat hang ang ty kinh doanh

Die diem hold ding cis doanh tighlep trong nom tai chink cb ink hiring din Bio do di chink

Ting COng ty da hoan thinh bao cao quylt tom c6 phin hem va trinh BO ang thucrng thtim djnh Dan thbi diem ph& !faith

bio cao nay, BO C8ng thuong chua them djnh xong vi chua phe duyet quyit Win c6 phin hia vi xat djnh phial yen Nha

nuac tli dtbi diim chupin sang tong ty co phin , do Sy Bao cao tai chink ctla Ting Ong ty c6 these c6 thay dii sau khi

dvgc pha duyet guy& loan ca phis% hba tai n* 30 thing 09 nam 2011

Trong nth, Ting ang ty di ghi glint s6 du phai nit ve ca phin hba trong irng vii gia trj lqi the vi tri dirt 19 min 16 die 41

se 120 Hoing Quac Viet, qten Cau Oily, thinh phi Hi Nei vii s6 tian 114.914.019.600 VND do chuyan eft birth this°

thue dit sang hInh that giao dit c6 thu tien sir dung dit

TONG CONG TY THEP VIST NAM - CTCP

S6 91 Lang Ho - Quin Ding Da - Think phi Ha NOi cho nem Si chfnh kit that ngay 30/06/2014

2 cut DO VA CHINH SACH Kt TOAN AP DOUG TA( TONG CONG TY

2.1 10 kJ toan, don vj lien to sit dyng trong Iti loin

K9 ki man nem caa Tong Cong ty bit diu ter ngay 01/01 vi kit Mac vao ngay 31/12 hang MM

Dan vj tan t0 sit dung trong ghi chap ki tan la clang Viet Nam (VND)

2.2 Chuin owe va Ote de ki tolls ip dyng

Chi t10 ki loan dp dyng

Ting Cling ty ap dyng Chi dO KE roan doanit nghiep ban hAnh theo Quyet djnh se I5/2006/QD-BTC ngay 20 thing 3 Sin

2006 di &roc sat d6i, b6 sung that quy djnh tai Thong tu 24d20O9/l'i'•BYC new 31 thing 12 narn 2009 caa BO trverng

130 TM chfnh

Tuyen bd vi vigc Wein tha Chudn myc k1 loon viz Cbi d6 ke roan

Tong CEng ty ip dyne do Chuin myc kE toan Viet Nam vi cac van ban Meng din Chuin myc do NM nuec ban hinh

Cat bio cao tai chfnh duqc lip vi trinh bay Mao clang quy dinh ala tang char) myc, thong to hating din thyc hien chuin

myc va Chi t10 ke town hien Minh dang np dung

'filth duke ki roan 6p dyng

Tong Ging ty ip dyne hinh that ke man tren may vi tfnh

2.3 Ca serlOp boo do Si chink

BA° do tai chfnh duqc trinh bay theo nguyen tic gia g6c

Bib do tai chink ala Tang Con ty dtrqc lap tren ca s6 tong hqp cac nghiep vy, giao djch phat sinh va dupe ghi s6 ke toim

t;i Sc don A thanh vien hoch loan phy thuOc va mi Van phtmg Try ser chfnh Tong COng ty

Trong bat" cio tai chink dm Tang COng ty, cac nghiep vu giao djch nOi bei vi s6 du nOi 60 c6 lien van den tie sin, ngu6n

van va tang nq phil thu, phis tri nOi bei d t duqc loci air

2.4 Cane cy Si chink

Chi nMn ban au

Tai sin Si chink

TM sin tai chfnh caa Tang Cons ty bao g6m tiEn vi cac Moan Wong throng tilt, cac khoAn phi/ thu khach hang va phis

thu khac, cac khoAn cho vay, cap ithoin diu to ngin hart vi dal hen Tai thtri diem ghi nhOn ban diu, tai sin tai chink dirge

xic djnh theo gid mua/chi phi phat hank cOng clic clti phi phat sink Mac lien quan two dip din vies mua, phat hinh iii sin

tai chfnh dn

Nq phii tra Si chink

Nq phis tra tat chink nth T6ng COng ty bao gem Sc khan vay, tic Ichoan phi/ tra ngtrbi ban va phi/ tra khic, chi phi piled

tra Toi thbi diem ghi nhen lin diu, cac khan nq phis tra tai chfnh dugs xic dinh theo gii phat hank tong cac chi phi phat

sinh lien quan nun dip din vi6c phat hank nq phis tra iii chink d6

0/6 rrf sough! nit& ban ddu

Hien tai chug cd cac quy dinh ye dank gii lei Ong cy tai chfnh sau ghi nhen ban diu

It

TONG CONG TY THEP VIVI" NAM - CTCP

2.5 Tian va tic khoan tuong dtrtrug tan

Tian yak cac khoan twang duong clan bao gem tian mat tai qug, film gtii ngan hang, tilt khoan dau to ngan Mtn c6 thbi gian

dao han kheng qua 03 thong, c6 flab thanh khoan cao, c6 Ida rang chuyan daft di clang thanh cac lacing tien xac djnh vi

khans cet nhieu red ro trong chu36n dbi thanh tien

2.6 Cie khan phii thu

Cic khoan phai thu daqc trinh Say tan Sao dm *Ai chinh thee gii trj ghi s6 cac khoan phai thu khach hang vi phai thu

kb& sau khi air di mac khan der phang Quoit lap cho cac khan nq phai thu kh6 dbi

phting nq phai thu kite dbi duqc trich lap cho tang khoan phai thu kh6 dbi can ca vao tu6i nq qui bin dm tic khoan nq tick du kan mac tan that cb the 'thy ra

2.7 Hang tan kho

Hang tan kho duce tinh theo gia gee Trmang hip gift trj thuan c6 the thvc hien QIN= thap hon gia g6c thi hang tan kho

duqc tinh theo gia trj thuin c6 the thvc hien &cm Gift g6c bang ton kho bao gam chi phi mua, chi phi chE bian vi cam chi

phi lien quan live [lip khac phat sinh di c6 &cm hang tan kho 6 dja diem va (rang thdi hien mi

Gila trj hang am kho duet xac djnh theo phuang pap dich dank del veil tic loaf hang hes mua van de ban theo 16 va

phtrcmg phk birth clan gia queen dai vai nhang hang tan kilo Utile

Phamg pap xac djnh gia trj sin pham der dang: chi phi san xat kinh doanh der dang ducm tap hqp thee chi phi phat sink

thvc to cho tang loci sin pant chua han !Minh thee phtrong plats plan Marc

Hang ton kho duct hach man theo phuerg phap ke khai thuang xuyen

Du pheing giam gia hang ten kho ducm Iap vao theri diem mei kg la s6 chenh Itch gifts gia g6c coa hung tan kho Ion hon gia trj than c6 the that hien disk

2.8 Tai sin e6 djnh vi Ithau hao tif sin c6 djnh

Di sin c6 djnh tau hinh, tai sin c6 djnh vel hinh duct ghi r.han thco gia gem Trong qua trinh Si) dung, tai sin to djnh tau hinh, tai sin to djnh vo birth ducPc ghi nhan theo nguyen gia, hao men lug ki va gia trj con lot

Kau hao dirge trIch thee phtrang phap dubng thong Thai gian kan hao duck west tinh nhu sau:

▪ Phvang tien van tai

- Thiet bj van phbng

- Cic tai sin khac

▪ Quyin sir dung at

- Phan mem man 19

hao TSCD, cv the nhu sau: Nguyen gia tai thiau cUa tai san ea dint tang ter 10 urea clang len 30 trieu deng Dei ved nhang

tai san to djnh truest day khong thba man diet) kiln nay thl gia trj cbnlgi duct di&u chinh sang Chi phi tra trubc dai han va phan b6 yam chi phi san >mat kinh doanh trong thai hart 3 nam

TONG LONG TY THEP VIET NAM - CTCP

S6 91 Lang Ha - Quart Ding Da - ThAnh phi HANOI cho nam tal chid kit Mac nay 30/06/2014

2.9 Bit ding sin din ty

Bit dang an din to dug° ghi nhan theo gia g6c Trong qud trInh nim gift chb tang gitt, holic oho thus hoar dQng, bit den

san den to duce ghi iihrut theo nguyen gia, hao mbnIu9 Ice vi gia uj an lai

Bit do, ng sin tau ar duqc with khiu hao theo phuang phip chrtmg thing vol thbi gian thin hao &roc ubc tinh nhu sau:

2.10 Cie khan diu to tai chinh

Cie khoan deu at vao tic tong ty con ma trong do Tbng Cant ty mint quyen kiern sat duct trinh bly theo phucmg phap

gill goo Cat khoin phan ph6i Iqi nhuan ma Ong ty me nhert ducre to se, Iqi nhuan My ice cila cac ding ty con sau ngay cOng

ty me n8tn quyen kiem soar dirge ghi vAo kit qua host dons kinh doanh trong kt cOa ding ty m9 Can khoan Olen phti khan

duce xem nhu phin thu he' cda ate khoan dau to va duoc tit vao gia trj diu nr

Cie khans diu nr vao cao ang ty lien kit ma trong d6 Tong Ong ty c6 anh huemg ding Ice duct trInh bay theo phucmg

phap gift g6c Can khoan phan phii lqi nhuan ttr st Iqi nhuan than MY Id CCM cat ding ty lien kit nu ngAy din to &gm

phan bet vao kat qua boat ging kinh doanh trong kyti cda Tong CEng ty Cao khoin phan phei khdc duqc xem nhu phin thu

hei cat khan data to va dupe tra ;to gia tri din tu

Cac !chain diu to tai chlnh tai thbi diem bdo cao, neu:

- K$' phifu, tin phieu kho bac, den ghi ngAn hang c6 thed han thu hei hao ddo han khans qua 3 thing k6 tb ngay mua

khodn din to di dime coi la "tucmg ducmg den";

- C6 thbi han thu bed vitt duai 1 atm Mac trong 1 chu kt kinh doanh dugc phan loci IA tai sin ngin han;

- C6 thbi Nut thu hdi van tan 1 nam hoec horn 1 chu k3 kinh doanh duqc phIn loai la cal sin dal hp;

Dy pheng giant gia diu nr dug° lap vao thed diem coal kt IS so chenh lech giOa gia g6c oda cat khoan diu to dirge hcch

tan tren s6 ke loan IOn hem gia trj chi twang hoto gia tri kw 19 cda chOng tat thbi diem lap dy phong

Doi von ac khan diu to chOng khan: neu chting 'cholla da dupe niem yet thl gia tri thj tnrimg ductv tinh theo gia giao dich binh clan tai ngity trich lap dy pheng ten Stb Giao dich Chem* khan Ha NOi (HNX) hoac gia d6ng cir ' a tai

ngtly with lap dy phong tren Sir Giao djch Chang khoan Thanh phi 14 CM Minh (HOSE); net, chinig khoan chum

dime niem yet tren thj truing chCmg khoin chi gia trj thi twang (lucre /do djnh theo gia giao djch binh (Lan tren thj

noting giao dich oda ale ang.ty dal chOng chua niem yet (UPCom) ngity lap dy pheng bete gia Ming birth utn ea set gia giao dich dupe sung tEl thieu ben ba ang ty chimg khoan tai then diem lap dv phong Tnreing hop khans

the xac djnh duqc gia chi inning oda chling khoan chi Cling ty khong with lap dv phcbtig giam gia chung khan Din

vii ch(mg khoan niem yet bi buy giao dich, ngling giao dich k6 to ngay giao dich Mir sdu trd di thl gia tri thj trulyng la

gia tri s6 sdch tai ngay lap bang can dei ke toan gen nhat

Egi yeti ac khoan din to dai han vao to ebbe kinh to khan: mile bleb 10p dy pheng duce Ac djnh don vao bito cao tai

chinh oda t6 chic kinh to khac

2.11 Chi phi di vay

CM phi di vay dirge ghi nh(in vao chi phi san suet, kinh dards trong ky khi pat sinh, trd chi phi di vay lien quan tryc tiep

din viic diu to )(Ay ding bac sin xuit tai sin der dang dtrqc tinh vao gia tri cunt tai san d6 (duqc von hod) khi c6 dhi efic dieu Men quy djnh trong Chuin mtrc Ke toan Viet Nam s6 16 "Chi phi di vay"

CM phi di vay lien quan tryc tiep den vies diu Ur zay dtmg hale sin xuit tai san der clang tin c6 thbi gian dd dai (at 12

thing) de c6 the dun vao sib dung theo myc dich clink trade hoac ban chi dime Unit vAo gia tri oda tai sin d6 (duqc von hod), bao gem Gee khofin 16 den vay, Stan NS can khoin chiet Mau hoac ply trbi khi Oat hanh trii phitu, cat khan chi phi ply pat sinh lien quan tai qua binh lam thu tic vay

13

TONG CONG TY THEP VIVI' NAM - CTCP

s6 91 Lang Ho - Quin Ding Da - Thanh phi HA Ni cho nam chinh kit thac ngay 30/06/2014

2.12 Chi phi tra tnrOc

Cac chi phi tra truoc chi lien quan din chi phi San xuat kinh doanh caa mist nam chinh boat mist chu kt kinh doanh

(kw ghi nhAn IA chi phi tra trudk non han va dupe tinh vao chi phi san xuat kinh doanh trong nam tai chinh

Cac chi phi da phat sinh trong nam tai chinh nhung lien quan din kit qua hos ding san xuat kinh doanh caa r.hieu Hien dcl

ki loan duqc hoch toan vao chi phi tra tank deli hart di phin 66 din vao kit qua hoot d6ng kinh doanh trong cat nien d6 ki

loan sau

Viic tinh va phin b6 chi phi tra truttc dAi han vAo chi phi sin xuat kinh doanh ntr.g hod) wan duqc can cis vao tinh chit,

mire 48 ring tool chi phi di chon phuong phap tra tieu thirc phin be, hop 15r Chi phi tra tnr6c duce Stan bi dirt vac, chi phi

san xu&t Idnh doanh theo phucmg phap du6ng thing

Gia trj vj thi dja ly cOa cat 18 dit duqc xac djnh thco Bien bad sac djnh gia trj doanh nghiip vi ducic BO Cans thuong phi

duyit theo Quyit dint) 3468/QD-13TC ngay 29 thing 06 nam 2010 Ting C8ng ty chua thyt hien phin bi gia trj vi to dja ber

vao kit qua kinh doanh do Toni COng ty da co tong van trinh Thu tying Chinh phi) va cat BO nganh c6 lien quan cho

phip khOng tinh Iqi thi vi in djaly' vao gia crj doanh nghiip c6 phin h6a Viet chua phin b6 lqi the vj tri dja 1St vao kit qua

hos dOng kinh doanh lain lqi nhuin tnrirc thui cila Ting Cong ty cho nam tai chinh 2013 tang 21.700.680.120 VND (nam

2011: 6.861.513.294 VND, nam 2012: 27.446.053.176 VND) va khoan mut "chi phi Ira nix& dal hos" tai ngay 31 than&

12 aim 2013 tang 56.008.246.590 VND

Gia trj thuong hiiu (bao g6m nhan bleu, ten thuong mai) duqc xac djnh theo Bien bin xac djnh gia trj doanh nghiip vA

dirge B8 ang thuong phi duyit theo Quyit djnh 3468/QD-BTC ngay 29 thing 06 nam 2010 Gia trj thuong hieu dtmc

phial 1,6 vao chi phi sin xuat kinh doanh trong gian 10 nam ki tO khi Ting Cong ty chinh that hoot ding du6i birth

that C8ng ty Co phin

2.13 Chi phi phi' trA

Cat khoin chi phi thqc 4 chua Olt sinh nhung duqc inch truac vao chi phi sin xuat kinh doanh trong ky di dam bao khi

chi phi phat sinh that 4 khOng gay (tit biin cho chi phi san xuat kinh doanh tren co sir dam bao nguyen tic phis hqp giaa

doanh thu vi chi phi Khi cat chi phi 46 phat sinh, neu c6 cheth lich v6i s6 da tacit, ke loan nen hanh ghi bo sung hoc

ghi giant chi phi tuang ring yid phin chenh lich

2.14 Vim chit' sir hfru

Von diu to cua chit sir Miu dupe ghi nhin theo s6 von thqc gap caa chu so btu

Lqi nhutin sau thui chin phin ?hid IA so Iii nhuitn to cat holt ding et/a doanh nghiip sau khi trir (-) cat khoan diet, chinh

do ap citing hii t6 thay dii chinh sach ki toan va dieu chinh to sal sit trong yeu ciat cat nam mirk Led nhuin sau thue

chua phin phii cis thi duerc chia cho cat nha diu to dun ten N le gap von sau khi duct 1401 ding quAn trj phe duyit va sau

khi da belch lap cat quo du phtmg theo Dieu 4 Gang ty va cat quy djnh caa phap luAt Viit Nam,

Co tat phai tra cho cac co ding duqc ghi nhAn IA khoan phai tra trong Bang Can din ki toan cua Cong ty sau khi ctp thOng

bao chia c6 titc cua H6i ding Quan trj Ting Cong ty

TONG CONG TY MEP VIST NAM - CTCP

2.15 Cafe nghiep vq bing ogogi to

Cac nghiep vy phat sink bang cac don vj den to khan vbi don vj tient; ke todn cOa CEng ty (VND) duqc inch tam theo ty

giA giao dich vAo ngay phAt sink nghiep vv Tai ugly kit thdc lit ke wan, cac khoan myc den t4 (tan mat, lien girt, den

dang chuy&t, nq phiti thu, nq phai tra kheing bao g6tn cac khoin ?tired mua img fru& va Clog truoc oho ngutri ban, Doanh

thu nhgn franc) a gee ngoai to duqc danh gii lai theo ty sit& mua van cOa ngan hang thuang mai nai COng ty mb tai khoan

c8ng bet tai thbi diem lap Bao ciao tai chinh Tit ca cac khohn chinh lech ty gin thyt to phdt sinh trong kjt va chinh loch do

danh gin Int s6 du the khoan myc nett to c6 pie ngogi to cuea ky dude hgch roan vim kit qua hoat dOng kink doanh ctla ky

ke wan

2.16 Ghi nhan donnh thu

Doonh thu bon hang

Doanh thu ban hang duce ghi nhan khi ding rani thin man ac dieu kien sau:

- Phan 1bn rani ro va lqi ich gin lien voti quyEn so hOu sin phim hogc hang hda da duct chuyen giao cho nguai mua;

COng ty khdng con flint gilt quyen quan ly hang boa nhu ngubi set hats hang boa hogc quyEn kiem soot king h6a;

▪ Doanh thu dupe xdc djnh Wang cliti chic chin;

▪ COng ty an thu duce hogc se thu duqc Iqi foh kink to tO giao dich ban hang;

Xic dick duqc chi phi lien quan din giao djch ban hang

Doonh thu cung alp dich vu

Doanh thu cung cop djch vv dugc ghi nhgn khi kit qua ctla giao dich 46 duct xic djnh met each dang tin egy Truing hop

viec cung cAp djch vy lien quan den nhieu kY thl doanh thu duqc ghi nhan trong ky theo kit qua phial cling viec till holm

thank vao ngay Igp Bing cth dei ke wan caa kY 46 Kit qua catt giao djch cung cAp djch vu dug° xic djnh khi dun man

cac diet, kien sau:

Doanh thu dude min djnh twang 461 chic chin;

Co !chi nang thu duce lqi (eh kink to to giao dich cung cAp djch %la d6;

Xac djnh duple phin tang viec di hoan thank vao ngay lap Bang can dii ke toan;

• Xdc djnh duqc chi ph( phAt sinh cho giao djch vb chi phi cla 'loan thanh giao djch cung cap dick vy do

Phin ding viec cung cep dich vy di hoan thanh duct xAc djnh theo phucmg phap danh giA Gang viec hoAn thanh

Doanh thu haat d#ng tat chink

Doanh thu phat sinh tb den Iii, den ban quyEn, as tat, lqi nhugn ducrc chic va cac khoAn doanh thu hoot dOng iii chinh

khdc dude ghi than khi than man ding the.; hal (2) dieu kien nu:

- Co khi Ming thu duqc lqi ich kinh to td giao dich d6;

- Doanh thu duqc xic djnh twang &Si chic chin

C6 tic, lqi nhuan duqc chin duct ghi nhgn khi TOng COng ty duqc quyEn nhgn ca the hoe thwc quyEn nit2n lqi nhuan itt

viec g6p von

2.17 Ghi nhh chi phi tai chinh

Cac khan chi ph( duce ghi nhan vAo chi ph( tai chinh gum:

Chi phi hogc cac khoan 16 lien quan den dm hog dung deu tu tai ch(nh;

Chi phi cho vay va di vay vetni

Cac khoan 16 do thay 661 ty gin hil doii cut+ can nghiep vy phAt sink lien quan den ngogi te;

▪ Du phang giant gia 4Au to chtng khofin

Cac khotut ten duqc ghi nhart theo titng se phat sink trong kY, khang ba trb vol doanh thu hoot dOng tai chinh

15

TONG CONG TY THEP VIST NAM - CTCP

Si 91 Ling Ha - Quin Deng Da - Thanh ph6 Ha N6i cho narn tali chinh kit thic ngly 30/0612014

2.18 Cie khoin dui

Thui hien hanh

TM sin thui v8 clic khoin thi phai wip cho flint hien hank vat cat nitro tuft duo xkc djnh bing s6 tiro dy kiln phai nelp cho (hoic dtryc thu hoi td) co quan thui, dya tr8n clic mut thui suit vat cat Mit dui c6 hieu lye din ngay kit chic icy tfnh

Cic khoin Wong dtrcmg tiin (tan gdi co ky ban khong qua 03

261.161.731.909 396.711.257.539

TONG LONG TY THEP VItT NAM - CTCP

Tong ding ty Thep Vitt Nails - CTCP

S6 91 Ling Ho - Quan Dian& Da - Thinh phi Ha Ntii

Itio do tai chink cho nam tEi chinh kit that riga), 30/06/2014

CAC KHOAN PHAI THU NGAN HAN KUAC

30/06/2014 01/01/2014

Phai thu ve co tat vA Id nhtthn dude Chia 55.116.120.500 51.760.000.000

Phai thu ye I8i cho vay vi lai chtm Ira 40.982.808.455 37.866.131.327

Phai thu tien chuyin ninrong c8 phln tvi C6ng ty CP (Up 1.1m

mien Nam (di duce uich lap dv phi:mg 100%)

6.492.310.000 6.492.310.000

186.028.510.556 182.151.372.840

6 D11 PHONC PHAI THU NGAN HAN K116 DOI

30/06/2014 01/01/2014

Chi phi sin xuet kinh doanh dtir clang 39.152.228.123 56.011.880.468

Dv pitting giam gia hang ten kho (8.162.719.676) (8.814.383.727)

TONG LONG TY THEP VIVI' NAM - CTCP

Ting tang ty Thep Viet Nam - CTCP

Si 91 Ling Hy- Quin Ding Da - Tbanh ph6 HA Nai

Ban ego tai chinh cho nem tai chinh ket &Mc rigay 30/06/2014

Chi phi thue dit, thus det

Chi phi sire chaa tai san

Chi phi khac

324.000.000

3.894.624.065

648.000.000 759.717.616 1.606.709.517 16.919.968.011 14.290.841.087

9 VA CAC MOAN PHAI THU NHA NUOC

30/06/2014 01/01/2014

11 TAI SAN CO DINH Hey HINH

Xem chi tilt Phy lyc 1

TONG CONG TY THEP VItT NAM - CTCP

S6 91 Lang Ho - Quen Bong Da - Thanh ph6 Ha Ni cho nam tai chinh kit auk ngay 30186/2014

12 TAI SAN CO DINH

Nguyen gla

VO HINH QuyEn

sir dung et.it

Plan mem may vi anti TSCD va hinh kitsic COni

Tai ngay du k, 761.057.363.317 1.756.115.260 • 762.813.478.577

TO ngity cut ky 760.941.783.957 1.763.339.555 - 762.705.123.512

15