BAO CAO TAI CHÍNH 6 THANG DAU NAM 2013

BAO CAO TAI CHÍNH 6 THANG DAU NAM 2013 tài liệu, giáo án, bài giảng , luận văn, luận án, đồ án, bài tập lớn về tất cả cá...

T!P DoAN xANG DAu

PETROLIMEX

Tit ngay 0110112013 dtn ngay 3010612013

- Ket qua ho~t d('>ng kinh doanh Mau 86B02 - DN

- Mil 86 thue : 0 3 0 2 5 3 6 5 8 0

- TIuing 07 nam 2013 ­

TAp DoAN XANG DAu vIBTNAM Mao s6 B 01-DN

CONG TY CP xAY LAp III PETROLIMEX (Ban himh kern theo QD sr/ 1512006/QD-BTC

Dia chi: 232 Nguy~n TAt Thanh, P13, Q4, TPHCM ngiq 20/0312006 eua BQ tn(iJng BTC)

06 thang d§u nam 2013

Tl:)i ngay : 30/06/2013

Ddn vi tinh: VND THUYET

TEN CHi TIEU

2 Cae kholm tuang duang ti~n

II Cac khoan dau tu tai chfnh ngan hl:)n

I Dau tu ngAn h,!-n

- - - - ­ - - ­

2.Dt;r phong giam gia d~u tu ngAn h<;J.n

- - - ­ - - - - ­ - - ­

III Cac khoan phai thu ngan hl;ln

1 Phai thu eua khaeh hang

2 Tra truae eho nguoi ban

3 Phai thu n¢i b¢ ngAn h,!-n

4.Phai thu theo tien d¢ ke ho,!-eh hqp d6ng

3,089,724,313 ­ - - ­ - - - ­(5,402,056,054)

- ­ - -_._ ­ - ­58,699,334,614 60,092,896,925

- - ­ - - - ­ - - - ­58,699,334,614 60,092,896,925

- ­ - - ­ - - ­ - - - ­

134,936,376,430

- - ­ - - - ­ - - - ­ - - ­ - 7,740,709,766 7,740,709,766

- - - - ­ - ­5,047,057,989

- - ­ - - - ­ - ­ - - - ­31,399,945,700 31,350,801,900

- - ­ ­ - - - - ­ - ­ - - ­32,016,885,400 31,967,741,600

-­ - - -­ - - - ­(616,939,700) (616,939,700)

- - - ­ - - ­ - - - - ­28,873,566,198 43,732,625,752

- - ­ - - - ­ - ­ - - ­18,065,261,969 26,687,051,627

- - - - ­ - ­ - - ­ - - - ­ - - - ­ - - - ­13,120,635,970 19,624,082,243

-1 ­ - - - ­

V Tai san ngan hl;ln khac

I Chi phi tra truae ngAn h<;J.n

2 TIme GTGT duqe kMu trrr

3 Phai thu n¢i b¢ dai h<;J.n

- Nguyen gia

- Gia tri hao mon luy ke

4 Phai thu dai han khae

5 Dt;r phong phai thu dai h<;J.n kh6 doi

II Tai san co dinh

I TSCD hihl hinh

3 Thue va cae khoan khae phai thu Nha nuae

4 Tai san ngAn h,!-n khae

-­ - -­

B.TAI SAN nAI H~N (200)= 210+220+240+250+260

I Cac khoim phai thu dai hl;ln

- - ­ - - - ­55,644,249,752

- -­ - - - ­ - _ - - - ­(21,999,455,812)

37,248,833,149 30,048,764,974 53,270,220,287

- -­

(23,221,455,313)

8,222,820,152 533,929,609 365,523,616

f-­ - - - - ­ - - - ­ -­ - - - ­ - - - - ­

1/3

TENCHiTIEU MAso THUYET

- Gia trj hao man luy ke

5 Thue thu nh~p hoan l;;ti phai tra

1 Phai tra dai h~n nguOi ban

V.19 V.17

V.20 V.21 V.I8 V.I5

- - - - - - -

-

- -

- - -

- -

-r~· ~-~ ­

~ " "

4 2 3 5 ~ 6 Dl! phong trq cap mat vi~c lam 7 Dl! phong phal tri't dai h<.tn 8 Doanh thu chua thuc hi~n ~~Qu¥-phattri~n khoa hQC-va c6ng ngh~ B VONCHU SO nUl] (400 = 410+420) I Von chit so hihJ ~ ~-_ -_ _ - - - .- - _. - ­

1 Von dftu tu cua chu sa huu 1 - - - -­

2 Th~ng du von cd phftn =: - :: :.:_ :: ~ -:: - - - ­

3 Von khac cua chu sa huu - - - - -." - ­

4 C6 phieu ng~n guy - - - - ~ - - - - - - ~ - - - ­

5 Chenh l~ch danh gia l~i tai SilO _ _ ~ - - - _ _ - - - - _ _ - - - '-' _ ­

6 Chenh l~ch ty gia h6i doai - - - _ - - - _ _ - - - _ -_._ -, - - _ -_ 7 Quy dftu tu phat tri~n - - - - , _ - - - - _ - - - - ~

-8 Quy dl! phong tai chfnh - - ' - - - _ ­

9 Quy khac thu¢c von chu sa hfru 336 - - - , -­

337 1 -.-­

338 - c.-3J9­ 400 410 V.22 411 412 413 - _ ' ~ ~ ~

-414 -~_.-415 -_._ ~ - - - - _ -.- -­

416 -.- - " - - - ' ­

417 _ _ _ ~

_ _ - - -_ - - - - _ _ - - - _ _ - - - _ _ ­ 10 Lqi nhu~n sau thue chua phan phoi - - - _ - _ - - - ­

11 Ngu6n von d~u tu XDCB - - - _ _ - - - - . ._- - - - ­

i 2 Quy h6 trq s~p xep doanh nghi¢p

-~ -II Nguon kinh phi va quy khlic _ _ - - - ­

1 Ngu6n kinh phf 420 421 "-­ '. ­ ' - - - - ­ - -,-­ - ~ - - _ - - ­ - - - ­ - - - - - - - ­

422 ~ -~ - - - ­ - - - - 1

430 - ­ ­

432 V.23 - - - ' - - - , - - - - _ - - - ­

2 Ngu6n kirrh phf dil hlnh thanh TSCD 433 235,599,843,720 253,895,670,262 TONG CONG NGUON VON (440 =300+400) 440 cAc CHi TIEU NGOAI BANG CAN DOl KE ToAN TENCH! TlEU 1 Tai san thue ngoai _ _ ~ _ _ _

-2 V~t tu, hang h6a nh~n gift h¢ - - - ' _ - _ - - - ­

3 Hang h6a nh~n ban h¢, ky gui - - - _ _ - _ - - - - , ' _ - - - - -­

4 Nq kh6 doi dfi xu 1y 1 - - - - - - -­

5.Ngo~i t¢ cac 10~i (USD) - - - - - - _ _ - - - _ 6 Dl! toan chi sl! nghi~p, dl! an NguOi I~p bi~u Ke toan truoog (Ky, hi? ten) (Ky, hi? ten) /' / .< 10,439.658,834 10,439,658,834 - ·-1­ 18,18'1,818 18,181,818 78,025,006,019 79,226,947,103 78,025,006,019 79,226,947,103 '. - - - - - ­ - - - _ _ - _ - - - ' - - ­

50,000,000,000 50,000,000,000 - - - " - - - ­

13,258,140,000 13,258,140,000 - - - - - - 1 ­

- - - - _ - - - _ _ - - - ­

- - _ - - - j - - - c - - - - - - - - - ­

8,035,016,717 6,691,195,758 - - _ - - - _ - -_ _ - ­ 3,281,328,196 2,609,290,408 - - - , ' _ - _ - - ­

714,471,373 714,471,373 2,736,049,733 5,953,849,564 .' MASO - - - ­

- - -

THUylh SO CUOI QUY SO DAUNAM MINH - - - - I ­ - - 1 - - - , - - - ­

- - - ­ _._

-, -­ - - ­

$ 552.48 $ 551.45 - ­ - - ­ ~ - - - ~

-Cung Quang Ha

Nguy~n Hang Tuy€n

3/3

-

CONG TY ep XA Y LAp [[I PETROLlMEX IBal? hhnh kem thea QD 56 j 5!2006!QD-BH

Dia chi: 232 Nguyen T~t Thanh, PI3, Q4, TPHCM IIgal' 20!IJY2006 ella B{! truang BTe)

06 thang d§u nam 2013

.Tit-n1(ity-(}ff(H-RfH-3-tien n~a,' 30/06RG /3

QUV NAy Liiy ke' tit dllu nam de'n eu6i quy nay

MA THUYET

1 Doanh thu ban hang va cung cllp 01 VI.25 38,587,193,754 136,640,687.757 70,497,719,429 236,783,542,250

- - -

.? c:ac '<:ho!m giam tr\1'~_o!~~_t~u ~3 _\11.26 _ _

3 Doanh thu thuan v~ ban hang va

10 V!.27 38,587,193,754 136,640,687,757 70,497,719,429 236,783,542,250 cung cllp dich V~l 00=01- 02)

~~~-_._-_

60,066,100,429

- - - ._-_ _ - - - - _ - ­

5 Lqi nhu~n g9P v~ ban himg va 20

6 Doanh thu ho~t d9ng tai chfnh 21 VI.29 194,338,542 6,285,035,876 249,386,473 6,522,667,202 - _~ -_._ - -~ - _._ _._ ~ - ­

- - - - _"- - - - - - - - - - -_ - - - -_

?:ChLp~fCjll~n Iy doanhn~hi¢'p 25 4,440,56~,806 3,391,614,901 8,020c165,763-e- _6,~02~Z o~

10 Lqi nhu~n thuan ttr ho?t d9 ng 30

14 T6ng IQi nhu~n ke toan truoc

NgU'oo I;)p bi~u Ketoan truOng

Nguyen Th! Van

(Ban himh kern theo QD s6 ]5/2006/QD­CONG TY CP XAY LAp III PETROLIMEX

Dia chi: 232 Nguy~n T§t Thanh Phll<rng 13 Qu~n 4 ngay 20/03/2006 clla B9 tru6ng BTC)

(Theo phllO'ng phap gian ti~p)

Cho kY hO{lf d9ng fir ngity 0110112013 din 3010612013

DVT: Vi~t Nam DAng CHiTIEU

I Lllu chuy~n ti~n tif ho~t dQng kinh doanh

2 lJiiu ehinh eho cae khoiin

- Khfru hao tai san c6 dinh

- Cac khoim dl,T phong

- Uii, 16 chenh I~ch tY gia h6i doai chua thl,Tc hi~n

­

- Ui, 16 tu ho~t d9ng d~u tu

- Chi phi Hii vay

Tang, giarn hang t6n kho ]0 (1,393,562,3 11 ) 25,952,651,498

- Tang, giarn cac khoan phai tra ] 1 (17,093,885,458) 10,718,491,553

- Tang, giarn chi phi tra truac 12 1,156,288,119 269,286,143

- Ti8n Hii vay da tra 13 (531,665,563) (6,388,914,126)

- ­

- Thu8 thu nh~p doanh nghi~p da n<;>p ]4 (2,114,737,708) (2,083,114,333)

- Ti8n chi khac tu ho~t d9ng kinh doanh 16 (550,148,438) (1,768,441,824)

] Ti8n chi d~ rnua s~rn, xiiy d\ffig TSCD va cac TSDH khac 21 (425,072,727) (382,329,821 )

2 Ti8n thu tu thanh Iy, nhm;mg ban TSCD va cac TSDH khac 22 362,272,727'

4

5

Ti8n thu h6i cho vay, ban I~i cac cong C\l nQ' clla don vi khac

Ti8n chi d§u tu gop v6n vao don vi khac

24

- - ­ - ­ - - ­

-6 Ti~n thu h6i d§u tu gop v6n vao don vi khac 26

7 Ti8n thu lai cho vay, c6 tuc va LN duQ'c chia 27 249,386,473 5,808,142,260

1/2

III

I

Llfu chuy~n ti~n tir ho~t (1(jng tal chinh I !

-2

Ti~n chi tnl von gop eho cae chu so' hCru mua 1"i1 co phj~u

6 c6 hIe, 1ai nhuan da tn1 eho ehu So' M'u

~ - -

-(3,044,016,336)

(3,980,146,000) (50,363,544,691 ) 3,543,501,663

• _~ _ _ _ ••• 0 _

Anh huang clia thay dbi tY gia h6i doai guy d6i ngo;:ti t~ 61

- - - - - ­

l ( '

2/2

T~PDOAN XANG oAu Vl~T NAM Mfiu s6B 09-DN

CONG TY CP XA Y LAp III PETROLIMEX (Ban himh kern then Qf) slf 15f2006/QD-BTC

Dja chi: 232 Nguy~n Tilt Thanh, P13, Q4, TPHCM ngay 20/03f2006 ella Btl trztiJng BTC)

BAN THUYET MINH BAO CAO TAl CHINH

06 thang dfiu nam 2013

Tit ngay 0110112013 dtn ngay 3010612013

1- Bijc di~m ho~t dQng cua doanh nghi~p

1 ffinh thue sd hlO v6n : C6 ph~n

2 LInh vlfe kinh doanh : Xay l~p, thu'dng m~i, dieh Vl,l

3 Ngh~mh ngh€ kinh doanh : Xay Hip cae eang trlnh phl,le Vl,l nganh xang d~u, xay Hip dan dl,lng, eang

nghi~p, thuy l<ji, du ou'ang Thu'dng m~i, dieh vl,l

4 .E>~e oi~m ho~t oQng eua DN trong nam tai ehfnh co anh hu'dng oe'n bao cao tai ehfnh

11-Ky ke' ke' toan, ddn vj ti~n t~ sO' d\lng trong ke'toan

1 Ky ke'toan nam: (b~t o~u tltngay 01/0112013 ke't thue vao ngay 31/1212013)

2 .E>dn vi ti€n t~ sli'dl,lng trong ke'toan : Vi~t Nam E>6ng

111- Chufin mt;ic va che'dQ ke' toan ap d\lng

1 Che' oQ ke'toan ap dl,lng : Che' oQ ke' toan Vi~t Nam (Quye't oinh so' I512006/Q.E>-BTC)

2 Tuyen b6 v€ vi~e

ehe' oQ ke' toan Vi~t Nam o~ so~n

3 ffinh thue ke' toan ap dl,lng : ffinh thue ke'toan tren may vi tinh

IV- Cac chfnh sach ke' toan ap d\lng

Vi~e l~p Bao cao tai ehfnh giUa nien OQ va Bao eao tai ehinh nam g~n

IV 1 Nguyen t~e ghi nh~n cae khoan ti~n va cae khoan tu'dng ou'dng ti~n

-Ti~n bao g6m ti€n m~t, ti€n oang ehuy~n va cae khoan ti€n ky gli'i khQng ky h~n Cae khoan tu'dng ou'dng ti~n la cae khoan o~u tu' ng~n h~n kh6ng qua 03 thang co kha nang ehuy~n o6i d~ dang thanh mQt lu'<jng ti€n xae oinh va kh6ng co nhi€u rui ro trong qua trinh ehuy~n o6i thanh ti€n

- Nguyen t~e va phu'dng phap ehuy~n o6i cae o6ng ti~n khae ra o6ng ti€n sli' dl,lng trong ke'toan :

vl,l Cae khoan ml,le ti~n va e6ng n<j co g6e ngol;li t~ ou'<je ehuy~n o6i sang o6ng ti€n'hl;leh toan thea ti

gia h6i ooai vao ngay eu6i nien oQ l~p bang din o6i ke' toano Ta't ca cae khoan ehenh l~eh ty gia phat sinh trong qua trinh thanh toan ho~e ehuy~n o6i vao eu6i nien oQ ou'<je ghi nh~n trong bao cao ke't qua hOl;lt oQng kinh doanh trong kyo

IV.2 Nguyen t~e ghi nh~n hang t6n kho :

- Nguyen t~c ghi nh~n hang t5n kho : Hang t5n kho du'Qc Hnh thea gia g6c Tru'ang hQp gia tti thuffn c6 the thl,l'C hi<$n du'Qc thap hon gia g6c thl phai t~nh thea gia tri thu~n c6 the thl,l'c hi<$n du'Qc Gia g6c hang t5n kho bao g5m : Chi phi mua, chi phi che' bie'n va cac chi phi lien quan trl,l'c tie'p khac ph<it sinh

de c6 du'Qc hang t5n kho d dia di~m va tr(;lng thai hi<$n t(;li

Chi phi mua hang t6n kho bao g6m: Gia mua, cac 19ai thue' khong du'Qc hoan l'.li, chi phi v~n chuyen, b6c xe'p bao quan trong qua trinh mua hang va cac chi phi khac c6 lien quan trl,l'c tie'p khac c6 lien quan trl,l'c tie'p de'n vi<$c mua hang t5n kho Cac khoan chie't khau thu'ong m(;li va giam gia hang mua

do hang mua khong dung quy cach, phffm chat du'QC tru (-) khoi chi phi mua

- Phu'ong phap Hnh gia tri hang t6n kho cu6i ky : xac dinh thea phu'ong phap blnh quan gia

+ Dl,l' phong giam gia hang t5n kho du'Qc thl,l'C hi<$n tren co sd tUng m~t hang t6n kho D6i vdi dich

V\} cung cap dd dang, vi<$c l~p dl,l' phong giam gia hang t6n kho du'Qc tinh thea tung lo'.li dich V\} c6 muc gia rieng bi<$t

IV.3 Nguyen uk ghi nh~n va khau hao TSCD va bat dQng san d~u tu':

- Nguyen uk ghi nh~n TSCD (hii'u hlnh, vo hlnh, thue tai chinh) :

Nguyen uk ghi nh~n TSCD hii'u hlnh : du'Qc xac dinh gia tri ban d~u thea nguyen gia Nguyen gia 1a totm bQ cac chi phi rna doanh nghi<$p bo ra d~ c6 du'Qc TSCD hii'u hlnh Hnh de'n thai diem du'a ali

san d6 van tr'.lng thai sii'd\}ng

- Phu'ong phap khau hao TSCD (hii'u hlnh, vo hlnh, thue tai chinh) :

Nguyen gia TSCD du'Qc khau hao thea phu'ong phap du'ang th~ng trong su6t thai gian hii'u d\}ng dl,l' tinh cua ali san Ti 1<$ khau hao TSCD ap d\}ng thea Thong tu' 20312009fIT-BTC ngay 20 thang 10 nam 2009 clla BQ tai chinh Thai gian khau hao itdc Hnh cho mot sO' nh6m TS nhu'sau :

· Nha cii'a v~t kie'n truc 05-30 nam

· Phu'ong ti<$n v~n tai 08-10 nam

IV.4 Nguyen t~c ghi nh~n va khau hao bat dong san d~u tu'

- Nguyen t~c ghi nh~n bat dQng san d~u tu' : Bat dong san d~u tu'du'Qc ghi nh~n thea nguyen gia Nguyen gia btt dong san d~u tu 1a toan bQ cac chi phi bhng ti~n ho~c tu'ong du'ong ti~n rna doanh nghi<$p phai bo ra ho~c gia tti hQP 19 cua cac khoan du'a ra d~ trao d6i nhhm c6 du'QC bat dong san d~u

tu' tinh de'n thai diem mua ho~c xay dl,l'ng hlnh thanh bat dong san d~u tu'd6 Nguyen gia cua bat dong san dftu tu' bao g8m ca cac chi phi giao dich lien quan trl,l'c tie'p ban dftu

- Phu'ong phap kha'u hao ba't dong san dffu tu' : Ba't dong san dffu tu'du'Qc khau hao thea phu'ong phap du'ang th~ng, thai gian 25 nam

IV.5 Nguyen t~c ghi nh~n cae khoan dffu tu' tai ehinh

- cac khoan dfru tu' vao cong ty con, cong ty lien ke't, v6n gop vao cd sa kinh doanh d6ng ki~m soat : Du'<;1C ghi nh~n thea s6tien tht!c te'dfru tu' can cu thea Quye't dinh cua HQi D6ng Quan Tri

- Cac khoan dfru tu' chUng khoan nglln h(,ln : Ghi nh~n thea tht!c te' th~ hil$n bang so tien tht!c te'mua c6 phfrn cua cac ddn vi rna Cong ty nllm giU

- Cac khoan dfru tu' nglln h(,ln, d~li h(,ln khac : Cac khoan dftu tu' chung kliaan dai h(,ln du'<;1C ghi nh~n

thea sO' tien tht!c te' can cu thea Quye't djnh cua I'IQi D6ng Quan Tri

- Phu'dng phap l~p dt! phong giam gia dftu tu' chung khoan nglln h(,ln, d~li h(,ln : Thea thong tu'

22812009fTT-BTC do BQ Tai Chinh ban hanh ngay 07/1212009 hu'dng d~n trich l~p dt! phong

IV.6 Nguyen tllc ghi nh~n

- Nguyen tllc ghi nh~n

- Ty 1l$ von hoa du'<;1c sii' d~ng d~

IV.7 Nguyen tac ghi nh~n va v6n hoa cac khoan chi phi khac

- Chi phi tra tru'dc : Chi phi ph<it sinh trong ky nhu'ng du'<;1C Hnh va phan b6 cha cac ky sau trong cling mot nien do

- Chi phi khac :

- Phu'dng phap phan b6 chi phi tra tru'dc : Chi phi tra tru'dc dai h(,ln lien quan de'n cong c~ va d~ng c~

du'<;1c phan anh ban dftu thea nguyen gia va du'<;1C phan b6 thea phu'dng phap du'ang th~ng vdi thai gian

2 de'n 3 nam

- Phu'dng phap va thai gian phan b6 l<;1i the' thu'dng m(,li :

IV.8 Nguyen tik ghi nh~n chi phi phai tra : Du'<;1C ghi nh~n can cu vao cac thong tin co du'<;1C vao thai

di~m cu6i ky l~p bao cao va cac u'dc Hnh dt!a tren th6ng ke kinh nghil$m

IV.9 Nguyen tac va phu'dng phap ghi nh~n cac khoan dt! phong phai tra

IV 10 Nguyen tac ghi nh~n v6n chu sCi htiu

- Nguyen tac ghi nh~n v6n dfiu tu' cua chu sa htiu, th~ng du' v6n c6 phfrn, v6n khac cua ehu sa htiu : Can cu von gop tht!c te' cua chu dfiu tu'

- Nguyen tac ghi nh~n chenh ll$ch danh gia l(,li tai san

- Nguyen tac ghi nh~n chenh ll$ch ty gia: Cong ty ap d~ng thong tu'so 179120 12rrT-BTC do B¢ Tai Chinh ban hanh ngay 2411012012 hu'dng dan xii'ly chenh ll$ch ty gia h6i doai nhu'sau:

+ Trong giai do~m ddu tu xay dlJIlg d~ hinh thanh hii san c6 dinh Clla doanh nghi~p mai thanh l~p,

chua di vaa ho?t d¢ng, chenh l~ch ty gia h6i doai phat sinh khi thanh toan cac khoan m\lC ti~n t~ co g6c

ngo?i t~ d~ th\l'c hi~n ddu tu xay dlJIlg va chenh l~ch ty gia h6i doai phat sinh khi danh gia l?i cac khoan

m\lC ti~n t~ co g6c ngo?i t~ cu6i nam tai chinh duQ'c phan anh luy k~, rieng bi~t tren Bang can d6i k~ toan

Khi tai san c6 dinh hoan thanh ddu tu xay dlJIlg dua vao sir d\lng thi chenh l~ch tY gia h6i doai phat sinh trong giai do?n ddu tu xay dlJIlg (sau khi biI tm s6 chenh l~ch tang va chenh l~ch giam) duQ'c phan b6 ddn

vao doanh thu ho?t d¢ng tai chinh ho?c chi phi tai chinh, thai gian phan b6 khong qua 5 nam k~ til khi cong trinh dua vao ho?t dQng

+ Trong giai do?n san xu~t, kinh doanh, k~ ca vi~c ddu tu xay dlJIlg d~ hinh thanh'tai san c6 dinh

Clla doanh nghi~p dang ho?t d¢ng, chenh l~ch ty gia h6i doai phat sinh til cac giao dich bfu1g ngo?i t~ clla cac khoan m\lc ti~n t~ co g6c ngo?i t~ se duQ'c h~ch toan vao doanh thu ho~t d¢ng tai chinh ho?c chi phi

tai chinh trong nam tai chinh

+ Khoan chenh l~ch ty gia h6i doai do vi~c danh gia l~i s6 du cu6i ky sau khi bll tm chenh l~ch tang

va chenh l~ch giam, s6 chenh l~ch can l?i duQ'c h~ch toan vao doanh thu ho~t d¢ng tai chinh ho?c chi phi tai chinh tram! kv

- Nguyen tac ghi nh~n l<;1i nhu~n chl1a phan ph6i : Can cU' VaG ke't qua ho~t dQng SXKD trong ky bao cao

IV.11 Nguyen Hk ghi nh~n doanh thu ;

- Doanh thu ban hang: Can cU' hang hoa ho~c thanh phffm hoan thanh dl1<;1c ngl1ai mua xac nh~n va xufft hoa don cho khach hang Ot/a VaG gia tri hoa don xufft ban ghi nh~n' doanh thu thea nguyen tac d6n tich

- Doanh thu cung c!p dich Vl,l : Can cU' VaG dieh Vl,l hoan thanh, dl1<;1C ngl1ai mua xac nMn va xu!t hoa don cho khach hang Ot/a VaG gia tq hoa don xua't ban ghi nh~n doanh thu thea nguyen t~c d6n Hch

- Doanh thu ho~t dQng tai chinh : Can cU' gia'y bao ti€n lai cua ngan hang, gi!y bao ti€n lai cua cong

ty cho d6i tl1<;1ng vay ti€n, ghi nh~n thea nguyen t~e d6n tieh

- Doanh thu h<;1p d6ng xay dt/ng: Can cU' kh6i ll1<;1ng xay lap da dl1<;1c chu d~u tl1 ch!p thu~n (thoa

thu~n trong h<;1p d6ng) Cong ty xu!t hoa don va ghi nMn doanh thu thea nguyen tac d6n tich D6i vdi doanh thu eua cae don vi trt/e thuQe cac cong trlnh do Cong ty ky h<;1p d6ng giao l~i cho cac don vi trt/c thuQc tht/c hi~n khi t6ng h<;1p doanh thu tren bao cao ke't qua kinh doanh toan Cong ty dl1<;1c lOl;li tm

ph~n doanh thu va gia v6n tl10ng U'ng

IV.12 Nguyen tac va phl10ng phap ghi nh~n chi phi tai chinh

- Can eU' gi!y bao ti€n lai ngan hang phat sinh trong thang ho;}e bao n<;1 nQi bQ ti€n lai vay giua cae don vi nQi bQ, dl1<;1C ghi nh~n la cac khoan chi phi tai chinh trong kY

IV 13 Nguyen tae va phl10ng phap ghi nh~n chi phi thue' TNON hi~n hanh, thue'TNON hoan l~i

~ - Nguyen tac ghi nh~n chi phi thue'thu nMp hi~n hanh : dl1<;1c xae dinh tren co sd thu nh~p chiu thue'

va thue' su!t thue'TNON

- Nguyen tac ghi nh~n chi phi thue' thu nh~p hoan l~i ; dl1<;1e xae dinh tren co sd so' chenh l~ch t~m

thai dl1<;1C kha'u tru, so' ehenh l~ch t~m thai chiu thue' va thue' su!t TNDN dt/ Hnh se ap dl,mg cho nam tai san dt/oc thu h6i hay n<;1 phai tra dl1<;1C thanh toan, dt/a tren cac mU'c thue'sua't (va cae lu~t thue') co hic$u It/e tl;li ngay ke't thuc nam tai chinh

IV.14 Cac nghi~p

V· Thong tin b6 sung eho cae cae khoan m e trinh bay trong Bang din d6i k€ toan

Don vi tinh : VND

- cae khoan ttlong dtlong ti~n

+ NH TMCP Xt'ing Dau Pefrolimex (PC Bank) 97,000 740,562,500

- Tnii phieu d~u ttl ngan h~n

- Dciu ttl ngan h~ khae

- Li do thay d6i dffi vffi tUng d~u ttl/lo~i c6 phieu, traiphieu

DAunam

451,755,107 4,579,408,015 6,346,450 5,047,057,989 10,084,567,561

Nam tnr6c SOluqng

2,132,381

500 2,080 1,540 3,500

573

500 2,000 1,350

5,241

3,000

6,875

17,900 2,000,000

87,322

Gia tri 31,967,741,600

40,000,000 222,930,000 86,000,000 270,200,000 20,548,000 59,000,000 81,800,000 88,650,000 52,412,000 96,000,000 73,500,000 185,282,900 30,000,000,000 691,418,7.00

(616,939,700) 31,350,801,900

+ V~ soltlqng: d~u ttl mua them 9.678 CP Ngan hang TMCP Xang D~u Petrolimex

+ V~ gia tq: d~u ttl 49.143.800 d6ng

03 Oic khoi'm phai thu ngi'm hl;ln khac

- Phai thu ve c6 phan h6a

- Phai thu ve c6 tuc va lqi nh~n dU<;1c chia

- Phai thu ngum lao d¢ng

- Phai thu khac

CQng:

04 Hang t6n kho

- Hang mua di dU<mg

- Nguyen li~u, v~t li~u

- Hang hoa kho bao thue

- Hang hoa bat dqng san

- DI! phong giam gia hang t6n kho

CQng gia goc hang tOn kho :

Cu6i ky

3,089,724,31"3 3,089,724,313

Cu6iky

1,535,595,412 556,783,621 55,263,552,236

1,343,403,345

58,699,334,614

Diiu nam

2,823,547,936 2,823,547,936

Diiu nam

1,258,059,042 397,501,752 57,282,290,975

- Thue nha dat, tien thue dat

- Cac khoan phai thu Nha nu6'c

CQng:

- Phai thu dai h~n n¢i bq khac

CQng:

07 Phai thu dai h~n

- Ky qiiy , ky cU<;1c dai

- Cac khoan tien nh~n

CQng:

Thuytt minh baa cao tai chinh

360,793,847

360,793,847

TM5.1-7-212

08 Tang, giam tai san c6 d!nh hfiu hinh

kien truc

, • K ·1 PT v~n t<'ii truyen IThiet b~ dl,l~g Cl,l,

Nguyen ghi TSCD hfru hlnh

-T~i ngay dilu nam 7,171,213,009 18,131,986,937 7,115,086,239 431,664,207 794,843,548 33,644,793,940

- - - ­ - - - _ - - ­ - - ­ - - - ­ - - _ - ­ - - f -­ - - - ­ - - + - - - ­ - ­ - - - - - - - ­ - - - ­ - - ­ -­ - ­ - ­ - - - ­

-T~i ngay cu6i nam 6,750,029,043 15,988,929,066 6,353,921,860 212,564,165 743,320,840 30,048,764,974

- Gia tri con I~i cuO'i ky cua TSCE> hii'u hlnh da dung the' chap, cftm cO' cac khoan yay :

- Nguyen gia TSC£> cuO'i ky GTCL dii het nhltng v§n con sa dl,lng:

- Nguyen gia TSC£> cuO'i ky cho thanh 19 :

- Cac cam ke't ve vic$c mua, ban TSC£> hii'u hinh co gia tri lOn chua thl!C hic$n :

- Cac thay d6i khac ve TSC£> hii'u hlnh :

377,107,095 2,509,752,704