AAA BCTC Cong ty me quy IV 2016

AAA BCTC Cong ty me quy IV 2016 tài liệu, giáo án, bài giảng , luận văn, luận án, đồ án, bài tập lớn về tất cả các lĩnh...

B6o cr{o tii chfnh eOm c6 :

nANc cAN o6r xn roAN

rdl orlolvc 2016

cONG TY cO PIrAN Nrrr/-A v'd' MTx AN PHAr

Dia chi: LO 11-12 Cum Cn An E6ng, Nam S6ch' tinh Hai Duong

sAo c.A.o rAI cHiNH

Quf 4 nlm 2016 M6u sO :Q-01d

nAXC CATTI EOI KE TOAN

Tpi ngdY 3111212016

I SAN NGAN HAN

n vh c6c khorin tucrng itucrng tidrn

C6c khofln dAu tu tii chinh ngin hgn

Chung kho6n kinh doanh

DU phdng giim gi6 chimg lcho6n kinh doanh

DAu trr ndm giir d6n ngdY d6o h4n

kho:in phii thu ngin hgn

Phdi thu ng6n hqn cira khdch hdng

Trd trudc cho nguOi b6n n1;6n h?n

Phii thu nQi bQ ng6n h4n

tf'tai tfr" ttreo titin OO k6 ht'ach hqp ddng xdy d

Phdi thu v0 cho vaY ngan han

Cdc khoan Phdi thu kh'6c

Dy phong Ph6i thu ng6n han kh6 ddi

Tdi sin thi€u chd xu lf

Hdng t6n kho

Dg phdng gitm gi|hdng t6n kho

Chi phi tr6 tru6c ng6n h4tt

ThuC gi6 tri gia ting dugc kh6u trir

fnuO va c6c kho6n kh6c llhii thu Nhd nu6c

Giao dich mua b6n l?i trdi phi6u chinh phtr

Tdi sin ngin h4n kh6c

AI SAN DAI HAN

Phdi thu ddi h4n cua kh6;h hdng

Tra trudc cho ngudi b6n ddi han

V6n kinh doanh d c6c dtrn vi truc thuQc

Phdi thu ddi h4n nOi b0

Phii thu vO cho vaY ddi h4n

PhAi thu ddi h4n kh6c

Dg phdng Phii thu ddi hPn kh6 ddi

Tii sin cO elnn

Tdisdn c6 einn htu hinn

Ngu.y€n gia

ia tri hao mdn tfrY kA

100 110

132 IJJ

1aA

lJ+

135 136tJt139

140

T4T

150 151

152

t)Jt54155

149

22022r

222 223 224

119,168,304,270 152,027,236,397

417,363,145,829 4r'7,363,145,829

42,322,138,611 21,266,549,943

21,055,588,728

1,661,629,4g0,02;-10304,914,037,031

1,232,275,819,024 1,5'13,025,768,925

(34Q,749,949,90r

Don vi t{nh: VND

807,996,288,735 340,135,133,873 184,950,133,873 155,185,000,000

261,8280536,864 95,744,225,206

75,157,2r5,135

185,010,410,221 185,010,410,221

21,022,201,,111 14,666,447 ,',|"]2

6,355,760,005

1,012,840,136,561

502,626,6Lt,241

484,963,621,665 761,280,231,481

cONc ry co puAN Nufa vzl MTX lN pnAr

Dia chi: L611-12 Cgm Cn An DdrLg, Nam S6ch, tinh Hdi Duong

DiQn thoai: 0320.37 52966 Fax: 0320.3752968

226

227 228 229

230

231 232

a<A

255

260261

262

263

268

i6 tri hao mdn lty kO

i sin d0'dang ddi h4n

i ohi san xu6t kinh doanh ddi h4n

,:

Gta tr! hao mon luY Ke

Tdi san c6 oinn v0 hinh

NguyAn gid

Gid trl hao mdn ltiy kii

n6t a6ng sin ttAu tu

Nguy6n gi6

Chi phi xOy dpg co bin dd dang

C6c kho:in dAu tu tii chinh dii h1n

DAu trr vdo cOng ty con

DALr tu viro c6ng ty li6n ki5t, li€n doanh

DAu tu g6p vOn vdo don vf kh6c

Dy phdng dAu tutdi chinh ddi h4n

DAu tu n6m giir d€n ngdY dl'o han

Tii sin ddi h4n khfc

Chi phi tri trudc ddi h4n

Tdi sin thu,5 thu nhQP hodn l4i

i0t bi, v4t tu, phg ttng thrry the ddi h?n

di s6n ddi han kh6c

NO.'PHAI TRA

PhAi trA ngudi b6n ngdn h4rr

Ngudi mua tri tidn tru6c n5;6n h4n

Thu€ vd c6c khoin Phii nQp Nhd nudc

Phii tri ngudi lao dQng

Chi phi phtitrdngan h4n

Phai tra nQi b0 ngan hPn

Phai trd theo ti6n d0 k€ hoach hqp d6ng xdy d

Doanh thu chua thr,rc hiQn rrgin h4n

C6c khodn ph6i tr6, phii n('p ngbn hpn khdc

Vay vd ng thu0 tdi chinh ntrPn h4n

Dp phdng phii trd ngdn h4tt

khen thudng Phric lgi

QuY binh 6n gi6

Giao dich mua b6n lqitral rhi€u chinh phil

Ng'ddi han

Phai trd ddi han ngudi b6n

Ngudi mua tri ti€n trudc ddi h4n

Chi phi phdi tri ddi han

Phii tri nqi b0 vA v6n kintL doanh

Phdi trd nQi b0 ddi h4n

Doanh thu chua thgc hiQn ddi h4n

Phdi tra ddi h4n kh6c

Vay vd ng thu€ tdi chinh ddi han

r6i phi6u chuy0n dOi

: ,,i

0 pfieu uu oal

Thu6 thu nhQp hodn l4i Phii tr6

phdng phhitrh ddi han

5.6 5.7

22,086,139,10322,086,739,103

r,819,120,9840366

1,051,544,496,328

301,189,460,907 10,691,662,256

17,662,989,582 20,333,883,100 (2,670,893,51

-191,029,377,412 191,029,377,412 306,487,553,255 273,581,000,000 32,906,553,255

L2,696,594,647 12,696,594,647

1,039,632,585,535 586,432,424,269

196,7'.71,104,219

11,870,532,167 5,523,024,485 4,352,175,205_

3,202,922,046

364,1 30,606,839 582,059,308

453,200,L61,266

156,262,661,266 296,937,500,000

318 319

320

321 322 323

1)4

330

331

JJJ JJ+

335

336

337 338

cONc ry cd psAN NHUA I'A trrx au puAr

Dia chi: L611-12 CUm Cn An E(,ng, Nam S6ch, tinh Hdi Ducrng

Di6n thoai: 0320.37 52966 Fax:0320.3752968

J+J 400 410

4t1

411a

41 1b Alr\

a lL it1 TIJ

414 415 416

4t7

418 419 420

Aa I

azl

421b 422

429

430 432

K6 t6an truOng

Hda Th!Thu Hlr

905,900,863,639 905,900,963,638 569,649,880,000

569,649,880,000

160,721,267,329

33,886,962,310

11,612,477,781 130,030,276,218 51,280,874,906

78,749,401,312_

nAo cAo rAr cuiNH

Qu! 4 ndm2016

Mdu s6 :Q-0ld781,203,839,761781,203,939,761

494,999,990,000 494,999,880,000 147,408,567,329

3 1,886,168,760

11,612,477,781 95,296,745,991 95,296,745,891

l rlang 0u von co pnan

Quy6n chgn chuy6n d6i tra; pni6u

Ch€nh I€ch d6nh gi6 lqi tdi sdn

hdnh lOch ti'gi6 h6i do6i

Qn! ddu tu ph6t triOn

,x ! a

Qfiy h0 trg sap x€p doanh nghiQp

Qu! kh6c thuQc v6n chir sd hiru

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Lgi nhu{n sau thu6 chua phdn ph6i

- LNST chua phdn phdi kj' rdy

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Nguon vdn ddu tu xdy dpng: co bdn

Lgi ich ci5 dOng khdng ki6nr sorit

Ngudn kinh phf vd qui khfc

Ngu6n kinh phi

- LNST chua phdn pnOi tfiy t6 A6n cuOi t<9, truQ +Zta

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CONG TY C6 PHAN NHI/A VA MTX AN PHAT

Dia chi: LO I l-l 2 C;'trm CN An D6ng, Nam SAch, tinh H6i Duong

Di0n thoai : 0320,3'l 52966 Fax: 0320.3752968

nAo cAo rAl cuixn

Mdu s6 : Q-03d

BAO CAo LuU CHUYEN TIEN TE

(Theo phuong phrip gi6n ti€p)

Eon vi tinh: \rltlD

Luu chuy6n ti6n ti'hogt rlQng kinh doanh

Lqi nhuSn trrdc thui!

Diiu chinh cho cdc khodn:

Kh6u hao tdi san c6 Cintr

C6c khoan dy phdng

' -' ri

Lai, 16 chenh lgch tj' gi6 h6i clol;i do d6nh gi6 lai cdc

" ,';.

khoan mpc ti€n tQ c6 gdc ngo4i t9

Lai, 15 tir hopt dQng ctAu tu

i phi ldi vay

khoan di6u chinh kh6c

Lp'i nhuQn tb hogt etQng kinh doanh

thuy d1i vdn lru dQng

ang, gi6m c6c khoan phii thu

6ng, giam hdng t6n kho

dng, gi6m c6c khodn phdi tri

ang, giim chi phi trd trudc

ang gidm chimg kho6n kinh doanh

Ti0n l6i vay dd tr6

u0 thu nhgp doanh nghiQp dA nQp

Ti€n thLr kh6c til hoat dQng kinh doanh

Ti€n chi kh6c cho hopt dQng kirh doanh

Lwu chuy2n fiAn thuhn t* hoqt itQng kinh doanh

i x

Luu chuy6n ti€n tir ho4t tIQng tl6u tu

Ti6n chi d6 mua s6m, xdy dqng tdi sin c6 dinh vd

c6c tdi san ddi hpn kh6c

'-.:

'f i€n thu tu'thanh ly, nhugng b6r tdi sdn cd dinh vd

c6c tdi san ddi han kh6c

Ti€n chi d6u tu g6p v6n vdo don vi khdc

Ti6n thu trOi eAu tu, g6p v6n vdo dcrn vi kh6c

Ti6n thir l6i cho vay, cii tilc vd l7i nhuQn dugc chia

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Lwu chuy4n fiAn thuAn t* hoqt tlQng ildu tw

Luu chuy6n ti0n tir ho4t ilQng tii chinh

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Ti0n thu tit phrit hdnh c0 phiOu, nhfln g6p v6n cira

chu so hinr

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Ti€n chi tra g6p vOn cho c6c chri sd hilu, mua lgi

c6 phi6u cua doanh nghiQp d5 p:r6t hdnh

02

UJ

o4 05 06 0"/

08 09

Oiin cu6i quf 4 nim

249,329,333,103(228,439,200,246(232,352,735,609

196,344,937,7ll

(15,990,246,627(23,874,478,344)

( 19,846,985,339) 82,589,244,34l,,

(3,926,400,997)3,833,367,994

62,905,054,227

71,603,691,992

1,196,042,264

(33,494,799,94022,863,218,404

125,083,207,047

( I 56,405,3 12,066)

(53,221,361,239)

92,981,35 1,533 (11,197 ,139,67l)

(22,863,218,404)

( 1,360,065,804)

62,548,671,052(5,902,278,906)

84,247,500,000

cONG TY co PHAN NH(IA vi MTx AN pHAr

Dia chi: LO 11-12 Cpm CN An D0ng Nam S6ch, tinh Hdi Duong

DiQn tho4i: 0320.37 52966 Fax: 0320.37 52968

Ngud'i lflp biOu

NI.O CAO TAI CHINH

Quf 4 ndm 2016

tvt6u s6 : Q-03d

Hai Duong, ngdy 20 thdng I ndm 2017

I(6 tdan trudng

l ren cnl rra ng goc vay

Ti€n chi tri ng thu6 tdi chinh

nA,,

C6 tu'c, lgi nhudn dfl tr6 cho chir s0 hiru

Luu chuydn fiin thuin tb hogt itQng tdi chinh

Luu chuy6n ti6n thuAn trong kj'

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Anh huorig cira thay A6i fi'gia h6i dodi quy d6i ngopi t

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I ren va tu'crng ouong uen (ruor Ky

JJ a^

J1+

35 2,6 40 50 60

61

70

2,255,379,285,446 (1,533,347 ,859,562)

(86,362,442,1Q0) 719,916,483,794

1,642,630,442,594

(1 ,279,499,290,470)

363,132,162,1 24(69,015,526,161)

4m Anh Duong

cONG TY cO PHAII NHU'A

va IIOT TRTIONG )GNH AN PHAI

LO CN I l+CN 12 Cum (:N an OOng

BAo cAo rAr cHiNH crY MS

euv rv NAM 2016 Cho k! hoat dQng !u n5ldy 0l thang 10 nbm 2016

d€n ngdy 31 th6ng 12 nhm20l6

l.

coNc ry co PHAN NHIJA VA MoI TRttoNG XANH AN PHAr

BAo cAo rAI cHft\H cTy MS QUV IV NAM 2arc

Hinh thr?c s0 hfru viin

c6ng ty c6 phAn Nhga vd M6i truong xanh An Phrit 1g9i t6t ld "c6ng ty") ld c6ng ty c6phAn duo.'c thdnh lf,p vd hogt dQng theo Gi6y chr?ng nhgn ddng kf kinh doanh lAn dAu sd

0403000550 do S0 K6 hoach vd DAu tu tinh H6i Duong c6p ngdy 09 th6ng 03 ndm 2007 vit

Gi6y chirng nhfln cting kf kinh doanh vd <l6ng kf thu6 Cdng ty Cii phAn sO OgOO:Zf SSO

ddng i tha'', dtii lAn thf nh6t ngdy 26 thbng2 ndm 2009 HiQn t4i, COng ty clang ho4t dQng

Cdng ty c6 tOn giao dich: AN PHAT PLASTIC AND GREEN ENVIRONMENT JOINTSTOCK COMPANY t€n vi6t t6t Id ANPHAT., JSC.

Tru s6' chinh cira COng ty tai Ld CNl1+CN12, cgm cdng nghiQp An DOng, thi tr6n Nam

S6ch, huypn Nam S6ch, tinh HAi Ducrng, ViQt Nam'

Nginh ngh,! kinh doanh vi ho4t tlQng chinh

Hoat dQng s6n xu6t kinh doanh chinh cria Cdng ty bao gdm:

I Mua bfur m6y m6c, vft tu, nguy6n liQu s6n phAm nhga, bao bi nhga c6c lopi;

r Sdn xudt cAc sAn phAm nhp'a (PP, PE);

In vd c6c dich vu in quing c6o trOn bao bi

o Xey dgng c6ng trinh ddn dung;

, L&p d[t trang thi€t bi cho c6c c6ng trinh x6y dqng;

Kinh doanh bAt dOng sAn;

o Mua b6n hdng may m{c;

o Mua b6n vOt liQu xdy dyng;

o Mua b6n m6y m6c thi6t bi vd php tilng thay th6, chuy6n giao cOng nghQ;

D?i llir rnua b6n, ky gf i hdng h6a, rndi gi6i thucrng m4i, iry th6c mua b6n hdng h6a;

Van ch ryiSn hdng ho6, hdnh kh6ch bdng d tO vir cdc hoqt ctQng php trg cho vAn tii;

o Hoat d0ng thu gom, xir lf tiOu hui'r6c th6i;

o T6i ch€ phC liQu vd

o Xri tj i) nhiSm vd hoat dQng qu6n lf chAt rhc thhi; s6n xu6t mdy m6c thi6t bi phpc vpngdnh nhqa.

cONG rY co PHA\ NHrIA

va vror rRrtoNG xlNri eNpuAr

LO CN l l+CN l2 Cpm r)N en OOng

nAo cAo,IAI CHINH cTY Mp

euv rv NAM 2016 Cho lc! ho4t dQng F ngay 01 thring 10 ndm 2016

2 co so L4p BAo cAo r.q,r cHiNH vA rt xf roAN

Co sff lflp b6o c6o tii chinh

86o c6o tdi chinh kdm theo du-o c trinh bdy bing Ddng ViQt Nam fl75p), theo nguydn ticgi5 g5c vd phir ho.p vdi ChuAn mgc I(6 to6n Vi€t Nam, HQ th6ng k6 to6n Viqt Nam vd c6c

quy ctinh hi€n hdnh kh6c vO kti to6n t4i ViQt Nam

K] k6 to6n

K' k6 to6n ndm cria C6ng ty bdt dAu tu ngdy I th6ng I vd k6t thric vdo ngdy 3 | thhng 12

ndm duong lfch

Hinh thri'c ki!to6n 6p dpng: Nhflt ky chung

3 Ar nqlvc cHUAN MItc vA cHf DQ Kf roAN

C0ng ty dE r;u6n thir cdc chuAn mUc k6 to6n hiqn hdnh trong vipc lap vd trinh bdy 86o c6o

tdi chinh ndr,.

Ngdy 22 thing 12 nbm 2014, BO TAi chfnh ttd ban hdnh Th0ng tu' sd 20012014/TT-BTC

1"1h6ng tu 200") hudng d6n ch6 d0 k6 to6n cho doanh nghiQp Thdng tu ndy c6 hiQu lgc

cho n6m tdi chinh Uat Oa=u vdo ho{c sau ngdy 01 th6ng 01 ndm 2015 Th6ng tu 200 thay thi5

cho c6c quy dinh vA ch6 dO k6 to6n doanh nghiQp ban hdnhi theo Quy6t dinh s6

15120061QD,-BTC ngdy 20 th6ng 03 ndrn 2006 cira B0 Tdi clhinh vd Th6ng tu sd

2441200g1T'f-BTC ngay :1 thdng 12 ndm 2009 ciia BQ Tdi chinh Ilan T6ng Gi6m d5c dd 6p dr;ng Thi)ng tu 200 trong viQc lfp vd trinh bdy b6o c6o tdi chinh cho kj' hopt dQng tit'01

thSng 01 nirn 2015 cl€n 30 th6ng 06 ndm 2015

Hinh thric k5 to6n 6p dpng: Nhat b, chung

4, cAc cuirrru sAcH rn roAN An oqNc

Sau ddy ld nhtng chinh s6ch k6 to6n qr-ran trgng dugc C6ng ty 6p dpng trong viQc lflp 86o

c6o tdi chinJr ndy:

IJfc tinh ki!toin

ViQc lfp Bdo c6o tdi chinh tu6n tht theo c6c ChuAn mUc I(6 to6n \/iQt Nam, HQ thdng K6

to6n Vigt Nam vd cfc quy dinh hiEn hdnh kli6c vC k6 to6n tai ViEt l'lam y€u cAu Ban Gi6m

d6c phdi c6 nhfrng udc tinh vd gi6 dinh Anh huong d€n sd ligu b6o c6o v6 cOng ng, tdi sdn

vd viQc trinh bdy c6c kho6n cdng no vA tdi sAn ti€m tdng t4i ngdy l4p 86o c6o tdi chinhcfing nhu cic s6 lieu b6o c6o vO doanh thu vd chi phi trong sut5t n6m tdi chinh Ki5t qu6

hopt clQng kinh doanh thyc t6 c6 thO kh6c vdi c6c u6c tinh, gi6 clinh d{t ra'

Tidn vi c6<: khoin tucrng tluong tidn

Ti6n mpt vir c6c kho6n trrong duong tiAn m[t bao gdm tiOn mat tpi qu!, c6c khoin ti6n girikhdng k! h1n, c6c khoAn dAu tu ngin h4n, c6 khi ning thanh khoiin cao, d6 ddng chuy6n

dOi tnann ti,)n vA it rrii ro li6n quan dt5n viQc bir5n dQng gi6 tri

cONG rY co PHA\ NHVA

vA nnOT TRIJONG XANH aN prrAr

Lo CN I l+CN 12 Cum rlN en Odng

BAo cAo,TAI cHiNH CTY ME

euv rv NAM 2016 Cho k! ho4t dQng !t ngdy 01 th6ng 10 n[m 2016

dOn ngdy 3l th6ng 12 ndm20l6

C6c khoin phii thu vd dq phdng nq kh6 tldi

Dg phong ph6i thu kh6 ddi clugc trich l4p cho nhfi'ng kho6n pli6i thu d6 qu6 h4n thanh to6n

tt s6u thbng ftO l€n, ho{c c5c kho6n thu md nguoi ng kh6 c6 khi nlng thanh torin do bi

thanh ly, phi s6n hay c6c kh6 khin tuong tU,

Hing tiin kho

Hdng t6n kho dugc x6c dinh tr6n co s6'gi6 thAp hon giira gi6 g5c vd gi|tri thuAn c6 th6

thuc hiQn drro c Gi6 gOc hdng ttin kho bao g6m chi phi nguy€n vflt lieu trgc ti6p, chi phi lao dQng trgc tiOp vd chi phi s6n xu6t chung, n6u c6, tt€ c6 duqc hdng tdn kho d dia di6m vd

trqngthbihiQn tai Gi6 gdc ota hdng tAn kho duo.c x6c clinh theo phuong ph6p binh qudn

gia quy6n (ii6 trithuAn c6 th6 thUc hiQn cluo,'c dugc x6c dinh bing gi|bhn u6c tinh tru c5c

chi phi de hrdn thdnh cirng chi phi ti6p thi, b6n hdng vd phdn phOl ph6t sinh'

Dg phong giim gi6 hdng t6n kho cira Cdng ty duo.'c trich lfp theo cdc quy dinh k6 to6n hiOn

hdnh Theo d6, C0ng ty dugc phdp trich lQp dU phdng gitm gi6hdne;tdn kho l6i thdi, h6ng,

kdm phAm <,hAt tuong trudng hqp gi6 tri thUc t6 cira hdng t6n kho cao hcrn gi6 tri thuAn c6 th6 thuc hipn ctuqc tai thd'i di6m kOt thfc ni€n d0 kt5 to6n.

Tiri sin ci5 rlinh hfru hinh vi kh6u hao

Tdi sin c6 Cintr hiru hinh dugc trinh bdy theo nguy€n gi6 trri gi6 tri hao mon lffy kt5'

Nggy6n gi6 tdi sin cti ilinh mua sim bao gdm gi6 mua vd todn b() c6c chi phi liOn quan

kh6c lion qrLan trgc titip den viQc rlua tdi sin vlro trpng th6i sin sdng sir dpng.

Nguy6n gi6 tii s6n cr5 dinh hflu hinh do nhd thAu thUc hign ld gi6 tri quy6t to6n cui5i cirngcria c6ng trinh cQng c6c chi phf li6n quan truc tii5p vd chi phi cl6ng k1i, n6u c6.

Tdi sin cO <linh hiru hinh dugc ldrAu hao theo phuong ph6p cluong thing dua tr€n thdi gian

hfiu dpng uic tinh,

Tdri sfln cii lintr v6 hinh vir kh6u hao

Tdi s6n c,5 <linh vO hinh cfia C6ng ty bao gOm quy6n sir dpng d6t cO thdi han vd phAn mdmm6y vi tinh

Tdi s6n c6 Jinfr vd hinh clugc kh6u hao theo phuong ph6p duong thing dya tren thdi gian

hfi'u dpng u6'c tinli

Ngosi tQ

C6c nghiQp vs ph6t sinh bdng c6c lopi ngoai tq <lugc chuy6n cl6i theo ty gi6 tqi ngAy ph6tsinh nghiQtr,vp Ch6nh lQch ty gi6ph6t sinh tir c6c nghiQp vp ndLy dugc hach to6n vdo B5o c6o KtSt qua hopt dQng kinh doanh'

SO du c6c r.di sfin bdng ti€n vi cdng ng phdLi thu, phdi tri c6 gOc ngoAi te Qi ngiy k6t thfc

ni6n d0 k6 to6n dugc chuyiSn d6i theo ty ei6 tai ngdy ndy Ch6nh lqch fi gi6 ph6t sinh do

c6nc ry cO pnAN NHUa

vl rvrOr rRUoNc xnxri aNpuAr

l-d CN I l+CN I2 Cpm 'JN An Ddng

sAo cAo TAI CHiNH cTY ME

euf rv nAru zort

Cho kj hopt dQng tir ngdy 0l thang l0 ndm 2016

dOn ngdy 3l thdng 12 ndm20l6

clSnh gi5 lpi c6c tdi khoAn ndy clugc h4ch to6n vdo b5o c6o k6t quA hoat clQng kinh doanh.

Ldi ch6nh llch t'j' gi6 do d6nh gi6 l1i cilc s6 du tpi ngdy k6t thric ni6n clq k6 to6n kh6ng

clugc dirng ct6 chia cho c6 d6ng.

C6ng ty 6p dr,rng x0' llf ch6nh lQch rj gi6 theo hu6ng din ctra th6ng tu s6 BTC Theo d6, c6c nghiQp vu ph6t sinh bing c6c logi ngo4i tQ dugc chuy6n <tdi theo ty gi6thyc t(5 cira ngAn hdng thucrng m4i no'i doanh nghipp giao dfch tai thdi di6m ph6t sinh giao

179l20I2lTT-dich ngopi t9 SO du c6c tdi sin bdng tiAn vd cOng nq ph6i thu, ph6i tr6 c6 gOc ngoai tq tai

ngdy kOt thiLc ni6n dQ ktl to6n dugc chuyiin d6i theo fj' gi6 mua vdo cria Ngdn hdng thuongm4i noi doanh nghiQp m6'tdi khoin c6ng bt5 Ch0nh lQch tj' gi6phbt sinh clugc h4ch to6nvdo b6o c6o kr5t qu6 hopt clQng kinh doanh Ldi ch6nh lgch tj, gi6 clc, d6nh gi6 lai c6c s6 dutpi ngdy t<6t ttrUc ni6n d0 k6 to6n kh6ng dugc dirng d6 chia cho chri sd hii'u.

Ban T6ng Ci6m ddc C0ng ty quy6t einfr 6p dpng ghi nhpn ch€nh lQclh t! gi6 theo huong d6n cria th6ng tu's6 179/201z/TT-BTC

Ghi nh$n doanh thu vir chi phi

Doanh thu <lugc ghi nh4n khi k6t quA giao dlch dugc x6c clinh mQt c6ch d6ng tin cfly vd

COng ty c6 kh6 ndng thu dugc c6c loi ich kinh ti5 tir giao dich ndy Doanh thu b6n hdng

dugc ghi nhfln khi giao hdng vA chuy6n quy€n sd hiru cho ngudi mua ddng thoi x6c dinhdugc chi phili€n quan dt5n giao dich b6n hdng.

Gi6 v6n b6n hing dugc ghi nh4n vd t6p hqp theo gi6 trf vd sd lugng thdnh phAm, hdng h6a,

vpt tu xu6t tr6n cho kh6ch hdng, phir hqp vdi doanh thu ghi nhfln trong ki'

Chi phi hoqt dQng sAn xu6t kinh doanh ph6t sinh c6 li€n quan cl6n viQc hinh thdnh doanh

thu trong nEm dugc tflp hqp theo thgc t6 vd u6c tinh clirng kj' k6 to6nL

Chi phi di vay li€n quan tr.uc ti6p dt5n viec mua, dAu tu xdy clgng ho{c s6n xu6t nhfrng tdisAn cAn mQt thdi gian hro,ng OOi Aai d6 hodn thdnh dua vdo su dpng hopc kinh doanh clugc cQng vdo nguy€n gi6 tdi s6rn cho d6n khi tdi sdn ct6 <lugc dua vdo si'dpng hopc kinh doanh.

C6c kho6n thu nhf,p phdt sinh tir viQc dAu tu tpm thoi c6c khodn vay dugc ghi gi6m nguy€n

gi|tdi sin ci li€n quan.

fdt ch c6c c,hi phi lAi vay kh6c dugc ghi nh4n vdo 86o c6o K6t qudr hoat dOng kinh doanh

khi ph6t sinh

Cic khoin dqr phdng

C6c khoin <lp phong duo c ghi nh|n khi C6ng ty c6 nghia vu no.' hiEn tai do k6t qua tir mQt

sU kiQn dd .<hy ra, vd COng ty c6 kh6 nlng ph6i thanh to6n nghia vp ndy, C6c khoin dgphong dugc x6c dinh tr6n co sd udc tinh cria Ban GiSm d6c vO c6c khoin chi phi cAn thi6t

dd thanh tol.n nghia vu ng ndy t4i ngdy k6t thirc ni6n dQ k6 to6n'

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