Nguyen t~e ghi nhan cac khoan ti~n va cac khoan tuong duong ti~n: theo qui dinh hien hanh 5.. Nguyen t!ie k€ to an cac khoan dilu tu tai chlnh: Theo qui dinh hien hanh b Cac khoan diiu n
Trang 1CONG TY CO PHAN BAu TV' pIlAT TRIEN GAS BO Till
_ Thuyet minh baa cao tai chinh
Trang 2CONG TY: CO PHAN DAU nfPHAT TRIEN GAS DO THJ
Quy 11-2017
DN - BANG CAN DOl KE TOAN
TAl SAN
2/
Trang 3Chi tieu Mil chi tieu Thuv~t minh S6 cu6i kV 31-12-2016
NGUONVON
Trang 4Chi tieu Mii chitieu Thuvet Minh S6cuoi kv 31-12-2016
-11 Nguon kinh phi va QUV khac 430 -
Trang 5CONG TY: CO PHAN DAU TU' PHAT TRIEN GAS DO TH!
Bao cao tai chinhQuy 11-2017
Chi tieu
-NgtrOi I~p bi~u
Trang 6CONG TY: CO PHA.N DA.ll TtrPHAT TRIEN GAS DO THl
Dia chi: T~ng 4 s6 167 Trung Kinh - Yen Hoa - du Gi~y - Ha NQi
Tel: 04.37346848 Fax:04.37346838
Bao cao tiki chinhQuy 11-2017Miu sA B03-DN
DN - BAo cAo LUll CHUYEN TIEN T~ - PPTT - Quy II-20t7
Mil Thuy~t Liiy kS tir diu nam Lily k~ tir diu nam
I Luu chuyen tien tir hoat dQne: kinh doanh
I Ti~n thu tir ban hang, cung ciip dich V\I va doanh thu khac 01 175 785 868 l30 337011 699486
2 Ti~n chi tra cho ngiroi cung c§p hang hoa va dich V\I 02 -170636601610 -340723 473 271
LU'1Ichlly~n ti~n thll~n tir hoat dQnl!: kinh doanh 20 -3 491 034 144 -15596 102811
I I Luu chuy~n ti~n tU· hoar dQnl!: d~u tu·
I.Ti~n chi d~ mua sam, xay dung TSCf) va cac tai san dai han khac 21 -5414543058
2.Ti€n thu nr thanh I)' nlnrong ban TSCf) va cac tai san dai han khac 22
4.Ti€n thu h6i cho vay, ban lai cac cong Cl,1 no cua don vi khac 24 101477851402 3546488596
LU'1I chlly~n ti~1l thll~n rir hoat d{llle: diu nr 30 367142971 -19248 954 794
111 Liru chuydu ti~n tir hoar d{lne: tai chlnh
2.Ti~n chi tra v6n gap cho cac chu sohfru, mua lai c6 phi~u cua doanh nghiep dil nhat 32 0 0
Tibll va tll'lfnl! tlu'o'nl( ti~n cu6i ky(70 = 50+60+61) 70 46 140 572 323 64 535 224 769
i)
Trang 7Cong ty CP Dllu nr Phat tri~n Gas Do Thj
Miu s6 B Q9-DN
(Ban hanh theo IT 200120 14m-BTC)
Ban thuy~t minh bao cao tiki chinh
Quy IInam 2017
1.D~c di~mhoat dQngcua doanh nghi~p
5 Dac diem hoat dong cua doanh nghiep trong nam tai chinh co anh huang den Bao cao tai chinh
6.·Cdu true doanh nghiep
7 Tuyen b6 v~ kha nang so sanh thong tin in tren Bao cao tai chfnh (co so sanh duoc hay khong, neu khong so sanh duoc phai neu ra ly
do nhu vi sao chuyen d6i hinh thirc sa hiru, chia tach, sap nhap, neu do dai v~ kY so sanh )
I Ky ke toan nam (bat dllutungay 01/01 k€t thuc VaGngay 31/12).
Ill Chuan mu'cva ChS dQ kE toan ap dung
I Nguyen tiie chuyen d6i Bao cao tai chinh l~p bang ngoai t~ sang D5ng Vi~t Nam
3 Nguyen t~c xac dinh Hli suat thirc te (Hli sudt hieu 11!e)dung de ehiet khdu dong ti~n: Theo chudn mire
4 Nguyen t~e ghi nhan cac khoan ti~n va cac khoan tuong duong ti~n: theo qui dinh hien hanh
5 Nguyen t!ie k€ to an cac khoan dilu tu tai chlnh: Theo qui dinh hien hanh
b) Cac khoan diiu nr n!im giu den ngay dao han;
c) Cac khoan cho vay:
d) Dilu tu vao cong ty can; cong ty lien doanh, lien ket;
d) DilL!tu vao cong e~1v6n cua don vi khac;
e) Cac phuong phap k€ to an d6i voi cac giao dich khac lien quan den diiu tu tai chinh
6 Nguyen t!ie k€ toan no phai thu: Theo qui dinh hien hanh
7 Nguyen t!ie ghi nhan hang t5n kho:
- Nguyen t~e ghi nh~n hang t5n kho: Gia g6e
- Phuong phap tinh gia tr] hang t5n kho: Binh quan gia quyen
- Phuong phap hach toan hang t5n kho: Ke khai thuong xuyen
- Phuong phap l~p du phong giarn gia hang t5n kho: Theo qui dinh hien hanh
8 Nguyen t!ie ghi nhan va cac khdu hao TSCD, TSCD thue tai chinh, bdt dong san diiu nr: Theo qui dinh hien hanh
9 Nguyen t~e k€ toan cac hop d5ng hop tac kinh doanh
Trang 810 Nguyen tfu:ke toan thue TNDN hoan lai: thee qui dinh hi~n hanh
12 Nguyen tic ke toan no phai tra: thee qui dinh hien hanh
13 Nguyen t~c ghi nhan yay va nc phai tra thue tal chinh: thee qui dinh hien hanh
14 Nguyen t~c ghi nhan va v6n h6a cac khoan chi phi di vay: thee qui dinh hien hanh
15 Nguyen tAc ghi nhan chi phi phai tra: thee qui dinh hien hanh
17 Nguyen tAc ghi nhan doanh thu chua thuc hien: thee qui dinh hien hanh
18 Nguyen t~c ghi nhan trai phieu chuyen d6i: thee qui dinh hien hanh
oNguyen tAc ghi nhan chenh I~ch danh gia lai tai san
oNguyen tAc ghi nhan chenh I~ch tY gia,
oDoanh thu hoat d(mg ill chinh;
21 Nguyen t~c ke toan cac khoan giam trir doanh thu: thee qui dinh hien hanh
22 Nguyen tic ke toan gia v6n hang ban: thee qui dinh hien hanh
23 Nguyen t~c ke toan chi phi ill chinh: thee qui dinh hien hanh
24 Nguyen tic k€ toan chi phi ban hang, chi phi quan Iy doanh nghiep: thee qui dinh hien hanh
25 Nguyen tAc va phirong phap ghi nhan chi phi thue thu nhap doanh nghiep hien hanh, chi phi thue thu nhap doanh nghiep hoan lai:thee qui dinh hien hanh
26 Cac nguyen tAc va phuong phap ke toan khac: thee qui dinh hien hanh
V Cac chinh sach k~ toan ap dung (trong tnrong hop doanh nghi~p khong dap u'ng gia djnh hoat dQng lien tuc)
VI ThOng tin bB sung cho cac khoan muc trinh bay trong Bang can d5i k~ toan
31112/2016
1 Ti€n
oTi~n m~t
CQng
448503391
16 092 068 932
7422851728145465074
29 600 000 000
46 140 572 323
40390000000
49 277 750 246
2 Cac khoan diu nr tai chfnh
a) Chung khoan kinh doanh
oT6ng gia tri c6 phieu
oTbng gia tri trai phieu
Lydo thay dbi voi nrng khoan d~u nr/loai c6 phieu, trai phieu:
Trang 9- CU<:khoan dUuur khac
a) Phaithu cua khach hang ngfuJ han
khach hang
+ Cong ty TNHH MTV Gas Venus
- Cac khoan phai thu khach hang khac
b) Phai thu cua khach hang dai han
khach hang
+ Cong tyTNHH TM DV khid6t Nam Vi~t
+ Tong cong ty XD HaNQi - CTCP
- Cac khoan phai thu khach hang khac
c) Phai thu cua khach hang la cac ben lien quan
4 Phai thu khac
- Phai thu v~e6phftn hoa
- Phai thu v~e6 tireva lei nhuan duoc chia
- Ky cuoc, ky quy;
- Cho muon:
- Cac khoan chi hQ;
- Phai thu khac
+Phai thu nQi bQ khac
+ Phai thu khac
b) Dai 11\111
- Phai thu v~ c6 phftn hoa
- Phai thu v~c6 tire valoi nhuan duoc chia
- Phai thu nguoi lao dQng
- K)' currc, ky quy;
- Cho mugn;
- Cac khoan chi hQ;
- Phai thu khac
+Phai thu nQi bQ khac
+Phai thu khac
38694955 857
11 587 649 485
7580706684
400694280127107306372743036900469453102062390138917819102549
913 575 0002822493740485058798
2309508317
6800000
2302708317
230270831785295872
70995872
520296966612097663
Trang 10- Hang dang di tren duong;
- Nguyen lieu, v~t lieu;
- Cong cu, dung cu;
- Chi phi san xu&tkinh doanh dodang;
- Thanh pham;
- Hang hoa;
- Hang gui ban;
- Hang hoakho baa thue,
8376800700
11 818424
3 186 132 1852258182476
8 Hi san dO-dang dai han
a, Chi phi san xu&t, kinh doanh dadang dai han
CQng
b, Xay dung cobandodang
- Mua slim
-XDCB
Trang do: Chi tiet cac cong trinh cniem tir 10% tren t6ng gill.tri XDCB:
+ Tr?J1lcAp gas PMMyHung
+ Tr?J1lcAp gas Best pacific Hai Duong
+ Tr?J1lgas
- Suachtra
7492368526744686852612951630676151705459
9 Tang, giam TSCf) hii'll hinh (Co biSu rieng di kern)
10.Tiing, giam TSCf)vohinh (Co biSu rieng di kern)
11.Tang, giarn TSCf) thue tlii chinh (Co biSu rieng di kern)
12.Tang, giam b§t dQng san diu nr (Co biSu rleng di kern)
13.Chi phi tra truce
a)Ng~h~
- Chi phi tra tnroc ve thue heat dOng TSCD;
- Cong C1,l, dung C1,lxuAt dung;
- Chi phidiyay;
- Cac khoan khac;
498368580
498368580b) Dai han
- Chi phi thanh I~p doanh nghiep
- Chi phi mua baa hi em;
- Cac khoan khac
15 Vay viing thue tlii chinh
16.Phii tra ngu'ui ban
12097663
14081 551 178
793339643198692194364438537
1 773846991
13406630671295163067
1295 163067
1340663067
775 172 581
77517258118082541839
18 082 54J 839
18857714420
Trang 11a) Cac khoan phai tranguoi ban ngan han
- Chi ti~t cho tung d6i nrong chiem tir 10% tro len tren tbng s6 phai tra;
+ CN TCT Khl VN-CTCP-CT KDSP Khl
+ C6ng ty cb phan Kinh doanh Khl Mi~n Nam - CN Mien Trung
- Phai tra chocac d6ituong khac
19 853 602 042
15894641 524
15811 905367
82736 1573958960518
- Chi ti€t cho tung d6i nrong chiern tir 10%trc lentren tong s6 phai tra;
- Phai tra cho cac d6i nrong khac
a) Ngan han:
- Trich tnroc chiphi ti~n luong trong thai gian nghi phep;
- Chi phi trong thai gian ngirng kinh doanh;
- Chi phi trich truce tarn tinh gia v6n hang h6a, thanh pham BDS da ban;
- Cac khoan trich truoc khac;
- Hi santhiracho giai quyet;
- Kinh phicong doan;
- Bao hiem xa hoi;
- Bao hiem yt~:
- Bao hiem thAt nghiep;
- Phai trav~ cb phftnhoa;
- Nhan ky quy, ky ciroc ngan han;
- cb tire.19inhuan phai tra;
- Cac khoan phai tra, phai n9Pkhac,
- Cac khoan phai thu khac
2521832772
121 161 910
CQng
h) Dai han
- Nh~nk)'quy, kycuoc dai han
- Cac khoan phai tra, phai n(\pkhac
CQng
a)NgAl1han
- Doanh thu nhan tnroc:
- Doanh thu tir chuang trlnh khach hang truyen thong;
- Cac khoan doanh thu chira thuc hien khac,
CQng
251250730251250730b) Dai han
- Doanh thu nh~ntruce;
- Doanh thu tir chuang trlnh khach hang truyen thong;
CQng
22 cii phi~u U'U diii phan loai la nQ' phai trii
23.DI,l'phOng phiii trii
a)Ng~n han
2295124951019132731342
16560377 577
2572 3537653818518168
22951249510
218421 119
218421 119
2184211193068940838
22558535824996
258510486258510486
AO
Trang 12- D1,I'phong bao hanh san phsm hang h6a;
- D1,I'phong tai co cau;
- Du phong phai tra khac (Chi phi sua chtra TSCf) dinh 1 ')',chi phi hoan nguyen mei
tnrong )
280618762
b) Dai han
- D1,I'phong taicadu;
- D1,I'phong phai tra khac (Chi phi sua chea TSCf) dinh ky, chi phi hoan nguyen rnoi
tnrong )
341 990964
24.TAi san thuS thu nh,p hoan lliJ.ivathuS thu nh,p hoan lliJ.ipha! tra
- Thu~ su~t thu~ TNDN su dung de xac dinh gill.tri tai san thue thu nhap hoan lai
- Hi sari thu~ thu nhap hoan lai lien quan d~n khoan chenh l~ch tarnthaidiroc kh~u trr
- Hi san thu~ thu nhap hoan 1~ lien quan den khoan 16 tinh thu~ chua su dung
- Hi san thu~ thu nhap hoan lai lien quan d~n khoan Uti dai tinh thu~ chira su dung
- sebu trir voi thu~ thu nhap hoan 1~ phai tra
CQng
22%
36764482
36764482
b- Thu~ thu nhap hoan lai phai tra
- Thu~ su~ thu~ TNDN su dung de xac dinh gill.tri thue thu nhap hoan I~ phai tra
- Thu~ thu nh~p hoan 1~ phai tra phat sinh tir cac khoan chenh lech tarnthai chiu thue
- sebu trir vai tai san thu~ thu nhap hoan I~
25 V6n chu sir hihl
a) Bang d6i chieu bien d9ng cua v6n chu sa huu (C6 bieu rieng di kern)
e) Cac quy cua doanh nghiep:
- Quy d~u tu phat trien;
- Quy h6 tro s~p xep doanh nghiep
- Quy khac thuoc v6n chu sahtru
2596615372337031314
g) Thu nh~p va chi phi, 1mhoac 16duocghi nhan tr1,I'Ctiep vao v6n chu so htru theo qui dinh cuacac chuan rmrc k~ toan cu the
26 Chenh I~chdanh gia lliJ.ital san
- Chenh I~chtYgill.phat sinh vi cac nguyen nhan khac
- Nguon kinh phi duoc C§.ptrong nam
- Chi S1,l'nghiep
a) Hi san thue ngoai:
c) Ngoai t~ cac loai:
d) Yang tien t~:
d) No kh6 dbi da xu Jy:
e) Cac thong tin khac ve cac khoan muc ngoai Bang can d6i k~ roan
Trang 13- Doanh thu ban hang h6a;
CQng
5645935047359209089
- 401 064803
141613 919780401181813970373767
56 117 494 759 145 624411 728
2 Cac khoan giam trjr doanh thu
- Chi@t khdu thuong mai;
- Giarn gia hang ban;
- Hang ban bitra lai;
3 Gia vfin hang ban
- Gia von hang ban;
- Gia v6n thanh phfim ;
- Gia v6n xay l~p :
- Gia v6n cua dich vu da: cung dp;
- Hoan nhap du phong giam gia hang t6n kho;
- Cac khoan ghi giam gia v6n hang ban
4 Doanh thu hoat dQng tai chinh
- Lai ti€n giri, ti€n cho yay
- Lai ban cac khoan d~u tir;
- C6 nrc, loi nhuan duoc chia;
- Uti chenh lech tygia;
- Lai ban hang tra cham, chiet khau thanh toan;
- Doanh thu hoar d(lng tai chinh khac
CQng
5 Chi phi tai chinh
- Uii ti€n vay;
- Chi@t khau thanh toan, la:i ban hang tra cham;
- L6 do thanh I)' cac khoan dftu nr tai chinh;
- L6 chenh l~eh tygia;
- Dirphong giam gia chirng khoan kinh doanh va t6n thilt d~u nr;
- Chi phi tai chinh khac,
- Cac khoan ghi giam chi phi tai chinh
6 Thu nh~p khac
- Thanh 1)/, nhuong ban TSCE>;
- Laldo danh gia l~itai san;
- Ti~n phat thu duoc:
7 Chi phi khac
- Giatri con laiTSCE> vachi phi thanh ly,nhuong ban TSCE>;
- L6 do danh gia lai tai san;
- Cac khcan b] phat;
- Cac khoan khac,
CQng
2056543291017
Trang 14a) Cac khoan chi phi quan Iy doanh nghiep phat sinh trong Icy
- Chi tiet cac khoan chiem tiI 10% tro len tren tbng chi phi QLDN:
+Chi phi di~nmroc di~n thoai
+Chi phi xe0 to
+ Chi phi thus van phong
- Cac khoan chi phi QLDN khac,
CQng
24568582042064837971
392020233
1 4375068663894365070b)Cac khoan chi phi ban hang phat sinh trong Icy
- Chi tiet cac khoan chiem tir 10% tro len tren tbng chi phi ban hang:
+Chi phi tiep khach
- Hoan nh~p dir phong bao hanh san pham, hang h6a;
- Hoan nhap dl!phong taico cful,dir phong khac;
- Cac khoan ghi giam khac
- Chi phi nguyen li~u, v~t lieu;
- Chi phi nhan cong;
- Chi phi khau hao tai san c6 dinh;
- Chi phi dich vu mua ngoai khac
CQng
11917552854012183200432133593
9168744151
- Chi phi thue thu nh~p doanh nghiep tinh tren thu nh~p chiu thue niID1hien hanh
- Di~u chinh chi phi thue thu nhap doanh nghiep cua cac niID1 tnroc vao chi phi thue
thu nhap hien hanh nam nay
thai phai chiu thue;
- Chi phi thue thu nh~p doanh nghiep hoan lai phat sinh tir vi~c hoan nhap tai san thue
thu nhap hoan I~;
- Thu nhap thue thu nhap doanh nghiep hoan lai phat sinh tir cac khoan chenh I~ch
tarn thai duoc kh§.u tnr;
- Thu nh~p thue thu nh~p doanh nghiep hoan lai phat sinh tir cac khoan 16 tinh thue va
irudaithue chira sir dung;
- Thu nhap thue thu nh~p doanh nghiep hoan lai phat sinh tir viec hoan nhap thue thu
nMp hoan lai phai tra;
3 s6 ti€n di yay thuc thu trong Icy:
4.se ti€n da thuc tra g6c yay trong Icy:
IX Nhfrng thOng tin khac
540886410
5402742165
2358313759946297605
- 134 077 403
Trang 159 Tang giam tai san c6djnh hiru hinh
Cay lau nam, suev~t lam vife vaeho san phim
- Chuyen sang BDS dau tu" -
- Thanh ly,nhuong ban
~BG~~~:~a~a: - = =l-== -= -=-= ==I ==-~~-:-58-7-721~-1-49-4-7;=;-8-~-81 -~1~0-0-13-;;~I== ~ -~~==~F -5-8~-2-~~~~I-:r 7-6~-2:~~~
Gis tri con I~i
73646535646963769783
73995680316995729703
~Lj
Trang 1610.Tang ghllll tai san c6 djnh vo hinh
Qui 11-2017
Gill tr] con I~i
15
Trang 1717 Thu~ va cac khoan phai nqp nha mroc
Trang 1825. VBn chu s(r lnru
co phan
Trang 1911 Gong ty GP D~u nr Phat tri~n Gas Do Thi
Bang Can dai sa phat sinh