PDC Báo cáo tài chính Quý 2 2017

Lii hanh Quoc te .Thuang mei 2 LinhVekinh doanh 3 'ganh nghe k i nhdanh Khsch san- Nha hang - Lii hanh Qu6e t~ - Thucmg mai 4 Chu kysenXU!t, kinh doanh thong thcong 12 thang 5 Dtc jiem

CONG TY CO PHA N D U LlC H DA u K H I PH l fdNG D ONG

f ~n 30 / 06 / 20 17

( Trurrc ki ~ m t o an )

Mftu s6 B-01 1 DN

M~u s6 B-02 1 DN

Mftu s6 B 03 I DN

Mftu s6 B 09- DN

.: Bang din d i kS toan

.: Be kSt qua h o at dong kinh doanh

.: Bao cao lu u c huyen tiSn t~

.: Ban thuye t m i n h bao cao tai chinh

Vinh, tha n g 7 na m 2 0 1 7

C O NG T Y C O PH A N

S6: 1Sh /PTC-TCKT

C(> N G Ho A XA H(>I C H U NG Hi A VI"E:TNAM

giam 1 53 9 006 387 d6ng).

29 , 36% ( t i ro n i r n gia m chi phi 1 981.565 2 50 d6ng).

Tir cac n u en n ha n tren d~n d~n loi nhuat cua Cong ty PTC guy 2 narn 2017 giam

tren 1 0 % s o v oi guy 2 n am 2016 :

bi~t

Trii n tron g z

- Nhir tren ;

- Website PTC (d~ dang tin);

•

Cd ng t y C P Du lich D~u k h i Ph uong D o g

s f > 218 - Le Du k - T p Vin h - Nghe A n

M§u s8 B O I-DN

BANG CAN DOl KE ToAN

Tc;z i nga y 30 t han g 06 n m 201 7

100=110+120+13 0 +1 40 +1 5 0)

27,286,780,410

TAl SAN Mii Thuy~t se eu6i k se dAu nam

~

so

NGUONVON

7,053,362,972

TAl SAN Mil Thuyet s6 cu6i ky se dftu narn

J

so

5 D oa n thu chua thuc hien dai han 335

9 T hu ~ t hu nhap hoan lai phai tra 339

B-VON can S O Hir u ( 400=410 + 430 ) 400 146 , 145 , 274 , 038 141 , 947 , 082 , 136

I V6n chu so ' hfr u 410 V.22 146 , 145 , 274 , 038 141,947,082 , 136

- ce ph i eu ph 6 thong co quyen bie u q uyet 4 11 a 15 0,000 , 000 , 00 0 15 0,000 , 00 0 , 0 0

3 Q u ye n c ho n c huyen d 6 i t r ai phieu 413

7 Che n h I~ c h tY g ia h6i doa i 417 ,

TONG CONG NGUON V O ( 4 40=300+400 ) 440 187 , 921 , 071 , 824 192,325,674,504

L~p bi~u

(Ky, ho ten)

Truong phong TCKT

( K y h t e )

gu y ~n Thi Th u ga gu y~ n Th ] Thu y ga

0218 (flfo-ng Le Du§ , P Truong T h i TP V i nh, g e An

Quy 2 nam 2 01 7

minh

-.

Vinh , ngay 30 t hang 06 n am 20 1

L~p bi~u

7l o

-Nguy~ n T h] Thu y Nga

-Nguy~n T h i Th uy N g

C O G TY CO pHAN DU LlCH DAu KHi PHVONG DONG

sa 218 Q u a n L e Duan , P Truo g Thi , TP Vinh , Nghe An

2 Di€ chlnb cho cae khod

- KhAuhao tai sa n c6 dinh 0 4 ,6 50 2 47 , 02 ~ 1 , 71 9 , 2 4 , 8 5

- Lai , 16chenh l e h t Y gi a h i doa i c h a thuc hi ~ - - - - -

-04

- Lai , 16tir heat dQ n d A u nr _ .' - 05 ( 524 , 4 8 , 790 ) 1 ,6 85 ,9 5 3, 48 0

- Tang giarn cac khoa n p ai thu 09 ( 1 0, 3 6 , 2 6 , 827 ) ( 1 ,9 8 9, 575 , 6 3 )

- T ang giarn hang t6 n k o - 1 - - 21 4 , 5 5 , 7 66 _ 129,338,96 1

- T ang g i arn c a c khoan p h ai tra (Ko k~ lai ya y phai tra , thu e TN doan

- T a ng g i am chi phi tra t ru ce 12 8 4 , 897 , 054 1 ,36 8 , 75 4 , 293

- Ta ng g i am chir n g k h oa n kin h d oa n 1 0 ( 14 3 , 81 2 , 5 00)

- T i € l ai yay aa t r a - 1 ( 45 , 000 , 000 - ) (233, 8 1 , 2 39 )

- T hu e thu nhap doa nh n g ie p a a n op 1 ( 8 03, 00 0, 446 - ) ' - ( 9 , 784 , 77 0, 45 0)

Ti ~ n chi khac n r h o at a Q ng kinh doanh 1

-I T i ~ c h i d mua sa m , xay dun g TSC D va cac tai s a~ d a i han kha c 2 ( 2 , 156 , 385 , 000 )

2 Ti~ n thu tir thanh ly , n hu ong ba n TSC D va cac t ai s a n d a i h a n kh ac 22 223 , 4 7 , 672

3 Ti~ n c hi c h o y a y, m u a cac cong cu n cu a d n v i kha c 23

6 T hu h 6 i ti€n giri co ky han -

-2

-8 Tie n thu lai cho y ay , c 6 nrc v a 19 'in h uan du cc c hi a 28 524 , 478 , 790 645 , 684 , 12 9

I T i € n thu tir phat ha n h co phieu , nha n v n g ap c ua c hu sa hiru 3

2 T ien chi tra y n ga p c h o cac c h sa h i u , mu a l l; c o phi ~ u cu a do a n

3 Tien y a y ng~n h a n , d a i h a n nh ~ n du oc 33

-5 Tien tra nQ'th u e t ai c h i nh 35

6 C 6 nr c , 19 ' in hu an d il tr a c h o c hu sa hiru 36

l P

'\

)

- - -

-L uu c hu y~ n ti~ n thu ~ trong nam ( 50=20 + 30 + 40 ) 50 ( 11 , 227 , 294 , 662 ) ( 5 , 494 , 825 , 384 )

-Ti~ n v a cac khoa n tuong ( JU ' O ' Ilgti ~ n (J ~ narn 60 25 , 976 , 921 , 030 15 , 612 ,77 3 ,714

-6

"

So 218duc LeDujn, P Truong Thi,TP Vinh,Nghe An Ban hanhkern theoTT 56200120 rrT-BTC ngay2211212014 cuaBTC}

THUYt TMIN B o cA o T A l c Bi N

Quy 2 nin 2 7

1- Dte di~m ho dlingeus doanh nghi~p:

Khach san • Nha hang Lii hanh Quoc te Thuang mei

2 LinhVekinh doanh

3 'ganh nghe k i nhdanh Khsch san- Nha hang - Lii hanh Qu6e t~ - Thucmg mai

4 Chu kysenXU!t, kinh doanh thong thcong 12 thang

5 Dtc ( jiem hoar dong cue doanhnghiep trong nam { I ii chinh co anh h ua ng d S beecaotai chlnh

6 Clu true doanh nghiep

- Danhsach cac cong tyc ,

- Danhsachca econgt y l iendoenh, lien ket,

-Danhsach cac dcmvi true thuoc khcng e6 tu each phap nhan hach roanphu thuoc: Chi nhanh Cong tycsphin Duljch Diu khiPhucmgDog -Khach sanPhucmg Dong

7 Tuyen b6 ve kha nang so sanh thong tin tren Bao ca uti chlnh C6 kha nAng so sanh

Il Ky kitoanodanvi li~ tt s idung trong k iroan

'ien do ~ toan(bAt diu tv 01-01d~ 31112)

2Donviticn tS sudungtrcn k€ toan VN£)

m C hu A nm\ va C hi d Q k toan ap dyn g

2 Tuyen bo veviec tUllnth ChuM m\1Cke toan & Che dokeroan Thea cec chuaann rmrc k~ roan Viet Nam

3Hmh thuc k~ roanapdng Hinh rhtrc ke toan may tren nguyen tAc cua lunh thuc Nhat k chung

IV.CAe ehinh sAeh kS tcao ap du

I Nguyen ticchuyen d6iBac ceotai ehinh lijp bang ngoai te sang D6ng Viet Nam' Theo Chuong IIIcuaTT200 / 2014 / Q - BTCngay 2 2 / 201 cuaBo truong BTC

2 Ce 10 f.ty gia hoi doaiap dung trong keroan TygiB giao jch thuc te va tygiaghisoke roan

3 Ng u ye n la c tI d un g c a kh o anuJn \ > 0va cac khoontuongd rmg l 1€n:Gtn n n theothr,rc Iep t smh va s6 duthr,rcco l{l lq va tai khoanngan hang

4 Nguyen tAckeroancac khoan dAu nr tai chinh

Diu tu vao cong C1,von cuad vikhac Theo ngu y entAc giB.goc

5 Nguyen ue keroan nc phaithu Theo dOichi tiet theo nmg doi nrong khach hang, chia thm gian no ngjn h.n hay dai hen,ap dung cmh sacb trich lap du ph6ng theo

TT sO 228'2009rrT-BTC banhenb ngay 07112 009

6Nguyen tAc ghin hi nhang tOn kho

• Nguyen tic ghi nhan hang dmkho t h eo Theo g i a t r i t h ucte

•Phuong phaptmhgla trlhang t5n kho.Gia thuc tS blnh quan giaquyen

, c

l II

-Phuong phtiphosch tcan hang t6n kho Ke khai thuon xuyen

-Phucmg phtip lijpd\fphcng giam gia hang t6n kho

7 Nguyen tac ghinhjn TSCD & khAu hao TSCD va bat dong san dau nr

- Nguyen ticghinhij TSCD theo quydinh 2 0 / 2 9r -BTC ngay 011 0/ 2009

-Phuong phap khdu haoTSCD theo phucmg phap khAu hao uon thing Ty Ie trich khAu hac theo Thong nrs6203 / 2009 r rT -BTC nay2011 0/ 2009

guyen tAck toancechopdong hop tAckinhdoanh

9 Nguyen tc eroan thue TNDN hoan lei

10 Nguyen tAck€ toan chi phi tn\ trvoc- Theo dOi chi tiet theo tun di nrcng chi phi Ira tru6c, phan loai ngjn han vadaihan

11 Nguyen tAck etoan no phei tra Thee dOi chitie tth k han phai tra d6ituong phai tra

12 Nguye lAc ghi nhjnvay va o phal lreithue talchmh

13 Nguyen tAcghi nhjn v6n hoa cec khoan chi phi di vay

14 Nguyen tAe ghinhijnchi phtphaitn;

15 guyentac & plurong phap ghi nhgn cac khoan du phong phei tra

16 Nguyen tAc glu nl$t daanh thu ehua thuc hien

17 Nguyen tAcghinhan taiphi~u chuySn dell

18Nguyen tlc ghi nhan von chu sO huu

• Nguyen tAcghi nhan von d4u tu cua chusahO'u,thing du von c phAll, von khac cue chu sa hO'u

guyen tic ghinhanchenh lech danh gia l~itai sin

guyen tAc ghinhijn chenh lech tygt'

1 'guyen tic va phucng phap ghinhin danh th

• Doanh thu banhang

- Doa n thu cung c ap dichvu

• Doanh thu hoar dong tar ehin

• Doanh thu hoop dang xiydun

khong p hin bietdi t hu ti en h a y ch ua t hu t le n

2 Nguyen tAe k~ toan caekhoan giarn tni doanh thu x acnhjn vaghiMan If,i thOi dic! phatsinh

2 ~guyentic k~ toangra vo nha ng b a n k ek ai thuong xuyent he ethucte p t inh

22 Nguyen t A c viphuong p apg ioh a c hip hi t alchinh kek hatthuo x en the o thu ct ep t Si nh

23 Nguyen tAe k~ toan elu phi banhang, chi phi quan 11'doanh nghieP ke khai thuo xu ntheoth u t~phRt sinh

24 g ye"t A c va phuong phap g h i oha n thue thu n i p doan hn i ep h l en banh , c hi phi thu~thu nha pd anhnghiep hie nhanh, c hi phit hu Sthu nhgph O h\ i

25 CecnguySn tACva phuo n phapk teen khac

V T h g t n bA s un g c h o de kh oi n mlJ c trinh b Ay tr a b ng e RnaAik~ toan:

OJ·tu«

· TiSn m.t

· Tlen gin ngin hang

(D(JTlvitnh V D )

192,697,853 9,254.1 ,515

9,446,875,368

324,400,050

6.179,769,980

6,504,170,030

I Cl1trng khoan kinh doanh

- Tong gIl trl c Aphi~u

· Tang 81'trt tra phibJ

- Cac khoandiu tv khae

• Ly do thay dAi vci nrng khoan diu ru l lo J i c Ophieu, traiphie u

~ Yestl1u(Jlg

~Ve811tn

Gi gae Giatnghrsa Gia goe Gii tnghls O

b)Diutv ram gill ' dtn ngaydaoban

bl) NgAn han

- Tlen gUI co ky hen 5,302,751,000 5,302,751,000 6,972,751,000 6,972,751,000

- Trai ptueu

- Caekhoen d iu1Ukha c

cqn 5,302,751,000 5,302,751,00 6,972,751,000 6,972,751,000

Gii ge Gi tM ghi st Gia gae Giitnglust

b2)DIItt.n

•Tienginco kyhan

- Trru phlC u

· Caekhoin dautv khac

- D tv vaocOngty e o

- Diu tu vao cOngtyliendcanh, li e n ket ,

- oiu tv vao don vi khac

cqn

12,172,6 ,000

12,12,670,000

12,1 ,670,000

1,1 ,6 ,000

12,1 ,670,000

12,1 ,6 ,000

1,172,670,000

12,1 ,670,000

OJ P Q;t hu cu kh t lcll hang

a)Phii thu eua hch hangngjn han

· Cong tyThuong milvaDich vuDireThujn T HH

•Ca khoin phii thu khaeh hangkhac

cqn

1,341,643,2

6,138,584,021

23,480,227,252

1.341,64,2)

5.072.435.6

22,41',078,919

c) PM! thu CUI khich hang 18 caebenlien quan

o gin hang Thuang maJ TNHH MTV D a iDuong Chi Minh Vinh

Cyng

04 Qic kholin htli tho khtic

· Ph i thu vt ro phin hoa,

· Pha ithuv t c 6tucvi ei nhujo dccc chia ,

oPha ; thu ngu a lac d o ng ,

oK yCUIJC,k Y quy ,

oCho mU ( 7T1 ,

oCic khoen chi ho ,

oPhai thu khac

q g

· PhAi thu v cdphdn ho,

· Phi i thu v e canrcv l o inhugn ducc chia,

oPhii thu ngub i lac dong ,

oC ac khoin ch i h o,

oPhi i thu kha c

Cy n

05 Tdisan Ihil chiYxU " lj

a ) Ti tn

d)T sinkhac

- T ng gii In c aekhoan phai thu,c h vayquahan t h aoh roanhoacc ira qu han

nhung kh6c6khi nlng thu h il i

+ Cong t yThuong rnaiva DjchV DucThuan TNHH

- T h ng t nv c a ekh o an tlenphat , phai thuve IAI Ira chim Pha t s mh nrcae khoan

n o q ui hennhungkbong duoc ghi nhan doanh thu

oKh i fling t h h il i n opait h qua ban

CYng

0 7 Him, ,In kho

oHang mua dan g lduong

oNguyen vat lieu , vat lieu

oChi ph i SX , KO do dang

oThitnh phLn

oHang hoa

oHang g(ri ban

- Hangh kh ob t hue

- Hang h o a bitd ng san

q ng

Dau nAm

399 , 013 , 01 3 39 9 ,013, 0 13

171551 , 661)14

~-17 , 9S0,674,727 1 _

IO , 346 , 132,S40

10 ,7 45 , 1 45 , 553

SOO , OOO , OOO SOO , OOO , OOO

, 500,000, 0 00 500,000,000

Gii tn SAlu(7T1g

1\

4Sj31 , 990 , Ol4 Kh6 d6i 4S , 33 1,990,014 Kh6 d6i

I

44 , 438,643,23 I Kh6 d6i 44 , 438 , 643 , 23 I Kho d O l :

j

!oj

734 , 073 , 06s1

948 , 618 , 831

• Gi i l tri ghi 5 6 c ua hang t6n kho dung de the chaapsd , e arn c6 dam bao cec k hoan no phai Irll

• G l atribeannhapduph6nggiarngia hang ton kho trong nAm

• C a etruong h Q' o c SI)kien dan den phai trich themhoachoan nh$pdvph6ng giam gla hang ton kho

Gia gilc Gia t r i co t h thuh 5i Gia gilc h E ll

qng

a) Chi phi san xuAt,kinhdoanhdo dang dili hen

b) Xay dung co ban do dang

- Cai '-" sanh Khach san Phuong £long

0 Td n gia m ta ; sa nc djnh him h l nh

Khoan muc Nhilcira Maymocthi~ t bi Phu o ng ti S v jn tai, tr uyen d an Thi~tb iquan Iy TSCf khac Tang ccng

Ngu n gi' TSC hfru hinh

Diu nr xiydung hoan thanh

-oPhanloei I~

Chuyen sa n congCl, dungC1 ,

Gia t r]haom en Hl y ~

- : ChuyeosngBS dAunr

-oThanh ly,.nhlQ'llgban

- Chuyen sangccng C\Idung cu

Gii Irj cOn I,icua TSCI

• Giatricon I~cuAinAmcuaTSCf hiu hinh c 111dung d the c h A p , d m cdd am b ee cack an d iv

• Nguyeen gia TSCf)cuBi namd3 k h !u ha o ~t nhun g va nconSl rdung

• Nguyen giB TSCf) cubi nAm chi> thanh Iy

• Cu e earn kSt vS vie<:mua , ban TSC f) H H co giatriIa n t r o tucng la i

• Cacthey dill khacveTSCf) heuhlnh

J O Ttl ng , g i d m ta ;sa nc6t ljn h ,6 1 nh

7

No ein oiail TSCN v hinh

-oTaoraronQi bQ doanh nghijp

-n.n~ do hQp nhit kinh doanh

- nngkhac

oTitaJ1IlJt nhllQ'll8 ban

oGiAm khac

Gillt haom enlivk

oKhiu hao tr~Am

onng khac

oThanh lv.nhucn ban

442 380 500

oGiim khac

442380500

. - Tai~dau narn

- T~"gaycu6inAm

Khoinmuc Ma y m 6c thi S t b i Phu o ng t en in t TSCD k ae TSC va h inh T on g ccng

SAdu 4 Au n im

Thu 1& 1 chmh trcng nAm

Mua III TS C D th u e ta, chmh

Ti i , khac

Tr III TSC D thue TC

Gtlm khac

So du cuoi n A m

G i' t haD m6n LK

se du d Au ram

KhAu haatron8 !! Am

MUI III TS C D thu e t a, chinh

G t am khac

sa du cuOi n l m

G i ' t c6n I,i cu, T CD thu e TC

TII n•• v cuO,n l m

TiAn thuephat sinhthemduccghinhi nchiplntrong nAm

Cin cu d i xie dlnh tlen thue pha t si n t he m t rich khiu hao TSCD thue TC

DtSu khoin g il han thuehoAe quyendu m ua tai sin

J 1 Ta n I lilim

~.u n , '

- Quyen su dung dit

- Nhi

Nha vi quyin sudungdit

- Co sa ha ti

- Quy~n s u dung d At

- Nha

- Cc sa h a ta n

Gi' tr i c6n I,i

:hi

- 1 " v q u y~ su dung dat

- CosOhi tin.

b ) Bit 46n sin nlu Ill' nim oi" chI> ' tAn oil

S.u en i'

- Quyen sirdungc tAt

ha

- Nh. v i qu y en sudung dit

- Co sa h tA n

T~n Ihil do su iam i tri

- Quy€nSUdung dAt

-Nha

- NhaVIquy~ nsUdung 4At

- Co sa ha t An.

Gii In c6n I.i

- Quy~nS lIdu ng < t it

-Nha

- N h i vi q u yen su du n g e t At

- Co sa h t A n.

B

,

- e n In co n c uo k cua BDSDT dung d e l the chap, c im c a dam bao khoan vay;

- ' g yen g i a BDSDT dl khiu hao bet nhung van cho thue hole nAm gillehotln g g ia ,

T hu y St mmh sa lieuva gialtnnhkhac

13 C h iph iItr a r ,, {fe ;

a ) Ngin han

- Cht phi tra t r uce v€ t h ue h t d g T S D ;

- Ccngcu dungcu xuit dung ,

- Ch I ph di v ay ,

- Cec khoen khac ( neu chiU~tn c gittr i km )

Cun i Ic Y D Auky

q ng

1 ,234,064

107,234,064

5,763,0

5,763,042

b)011 hfJl

- ChI ph thanh lap doanh nghiep ,

- Chi phi mua bao hiem ,

- Cac khoan khac 1,115,701,412 1,694,674,241

0)I \gAn he n

b)DIIhen

e n tri

C u 6i nam

S o c6 kh A o A ng Ira n q

s Ac6kha nAng tra Gia tn no

15 V a yv an p- thu i t a ;c hinh

a ) Vay n gin han

b ) Vay dAiban

q

c) Cae khoan00 ' thueta l chmh

N m n a N l m t ruce

Tong khoan thanh loan lient huel a i chmh Tra uenIIIthue Tra no gOc Tong kho8 nt h anh toan tient h ue t Aichmh T ra uSn 111 t hue Tra00 'gc

rI u mot nlm tro xu6nR - - - - I - - - - -

-TuInlm d e ln5nlm

Treo 5 nAm

1~

.

Gi a goc Dup n en gAc Du ph6ng

- Va y

- f 'j 0' thue 18 1hmh,

- L y o chua thanh r c

q

d ) T h et mmh ch i t i St v ce c khoan y v no thue ti i chinh d 6i v 6i cac bbl lien q u an

16 Ph ai rr a n Wi b an CutH k y

S oeo kha nang t r a

Gia tn no

D Auky

Giat r i

S o o kha nang Ira

n

a ) C ac khoan phai tra ngu l n ban ngAn han

- Ccngty C& phAn rap doan D,i D u ong

- Pha tra c o c ec d 6 ru o ng khA c

q

4 , 680 , 305 6271

1,76,296,524

6,426,602,151

4,680,305,627 I

-1,76,296,5

6,426,602, I5

4 , 68 0, 3 , 6271

2,042,782,018

6,723,08,645

4,680,305,627 2,042,782,018

6,7 ,087,645

b) Cae khoan pha i tra nsu O! ban da i han

q

c ) 5 noquahene h1I8 thanh t o an

C Qn g

/7 T hu l vacdckh od n ph ii ln nhd n" tic

a ) Pha i nop

- Thu~ GTGT

sA aA thy-< nQp

498,376,512 1,670,618,5 1,921,257,677 247,737.384

- ThuSTuthudtcbiet

968,262,19

2,759,851

b)Phaithu

-ThueGTGT

-Thu€ TN

cqng

a) 'Igtn hen

_ Tr t ch tNOC c hi phi tiSn luong trong tho; gian nghipep

- Chiphi trong then gian ngung kinh doanh;

Ch i phitricht N OCtarn tinhgia v6 n ha n hoa, hanh ham 8 D S dA ban;

-Cackhoantri c h tNO Ckhac,

C Q l Ig

b)Daihen

- Lii ay,

-Ca khoan khac

cqng

a j N gtJn hQ n

-T., sen cha 81Mquyet

7,489,890

-Phaitra v S c 6 phinha

- NilanI cYquy,I cYCU\7Cngjn han

b)Do, han

~

8

y

I ~

IN

a)Ngan hen

- 1

'-_Doanh thu tit chuong tnnh khach hang truyen th5ng,

- Ca khoan doanh thuchua thee hien khac

b)Daihan

c)Khinlng k ng thc hien dcoc hop ~6ngvoi khach hang

.

a) Ngan han

-flu phcng bao henh san ph§m hang hoe

-Du phcng bao hanh cong trinh xaydung,

-Duph 6 ng tAi co c Au;

(45,331,990,014)

b)Da,han

] Ti ll san thu i thu nh~p hoiJn I~iv t hu e th u I lh ~p h oiJn I~I p h ll l Ira