BCTC rieng 9T 2012 BCTC rieng 9T 2012

BCTC rieng 9T 2012 BCTC rieng 9T 2012 tài liệu, giáo án, bài giảng , luận văn, luận án, đồ án, bài tập lớn về tất cả các...

TApoo~N J(,\,NGoAu "'~T 'lAM

B/I,OcAo OI~uCfflNN R'~NG,XN c ••~.B'~'1 'IS

fAN lNtN.KI+OI VAN PIf6NG

tdu biAu, Bll1.DU

BANG CAN COl KE ToAN

Tir"gay: 0110112012

Trang: I

£k\'" ngay: 3010912012

00" viU"h : VNtl

nIl chi lieu

,

A HI •• " "11'" ~~"

ll00=11""'120+130+14O+150+170)

I fll" voC<ickhoa" 1"""11 d"""11 W"

2 ClIe khoi" 1WngdU"<1llgI""

- ._ -II.Coe khoa" dJulit lal ehlnh ngh han

1 Wu tit ng~n han

2 OUpl>Onggitomgiil chUng ~h""n ~Ju letng~_"_~.nJ1

III,Coe kh.,." pha' Ihu "II'" h~"

2 T"llnKIG cho ngco;,;ba"

3,PM,thu'*~

4 PM' thu the<>bfn ~ kf he""" h~p of6"9dy dilhg

5, ClIe kt>o<\n;Noilhu k,,"e

6, DI,IpI>OngphOiIhu "9~n han kl>6of6i('J

ri Ha"g 16" kho

1 H.ilngt6n khe

2 oufl/>OnlIg •• m gill Mng t6n kho (")

V.H, san ng"" h~" kMe

-1.Ch' phi tra trut\c flQanh\ln

- - - -

-2, ClIe kt>;>io"thu" phhi thu

-

-~, Hi oiIn ngin h\ln khl>c

-

VI Hang du tril -Q""'" gia - - -.

B, Til sa" dOih~n (200_210+220+240+250.2601

. -

I Cae khoan ph;\' thu dai h~n

-I.Phil, lhu da, h\ln cUs kMch Mng

2, Phli thu n(li ~ dOih\ln

3.phili lhu da; Nln khi\<;

4 0\1 phOflQpIl;\ithu dO,h\ln kIlOof'"(")

II Hi d" elidi"h

1 Hi dn eli d!nh ~ilu h,n~

Mil s6 , '00

'"

'"

'"

'"

'"

'"

'" -m '"

'"

'"

,~

'"

,~

'"

'"

'"

'"

'"

'"

'"

'00

'"

'"

'"

'"

'"

'"

'"

Mti fM

,

, , ,

4.27

,

"

56' cu61 Cluy

, 242142389051

23 100 ~985

23100 566 985

2264 000 000 6710000000

1 4 506 000 000)

6142778663.2

27 231 099 300

4075596465

93126460413 93126460413

30916611 250

52 '42 389

27277310996 3647423865

118747617860

9642536731 7375695751

56' d'u nilm

,

197 628 311 566

53087805559

15657750 003

37430 055 556

2100 500 000

6710000 000 ( 4 609 500 (00)

72 36-0374 788

56 387 45t 596

II 7$4 52' Q99

42184011

58600 169 258

58 600 169 258

1147952196\

51 181695

8652 265 900 2776014366

134 210 755 779

t0418953319

8102 H8 931

DOn vi tin" : VNO

37 834 521 1414616875

1 476042780

1 643 184 64ll

167 141 860) 840731602

56 d'" nim

,

16779879306 ( 6 677 700 369)

2006996213

1 394 224 378

1643184 640 24890(262) 672616602

56 cu61QuY

•

17 357 595 156 ( 9961 6gg 4(5)

1088394&8 517 123658454679

150 000 000 000 150 000 000 000

I 44 780 454 041) I 29961467879)

265 612 612 193348761 - '"

•0'

3608900006911 331 899128345 '"

156500738629 123 823 335 723 ,

.m

156500738829 123785501 1%

139 B65420 719 '000'0921 '27 ,

~,

6598 005 864 46:>5 331 340

303395193 2736:>5991

-

-MiTM

3

"

•

"

"

"

•

,

6,28

"

"

,

,

Mii 6

'"

'"

,

'"

'".

'"

'"

'"

'"

'" ~~

'"

'"

'"

'"

'"

'"

-'" -'"

'"

'"

'"

'"

'"

-'"

'"

'"

'"

'"

,

'"

'"

'"

'"

-

-m

-'"

Un chili'"

,

• Nguy.ln gill

-• GiI!Itrj hal) mOnlIji -•-•n

2 Til Nn c6 dinh IIlut l.ii chlnh

.Ng~ngl!l

• G"l11 hall mIln luj k'(0)

3 Hl.an <:6 dinh v6 hlnh

• N~uy<!ngill

-• Gil!l1I1hall mIln luj k6 (0)

-• Nguy<!n~ -• -•

- .

• Gil!l1Iihal) moo 1011k,jrl

IV,etc khoan dau lul.ili "hinh dili han

~_~hi pill ~_y_~oo_bol_n_QI;_d_a_ng _

111_ aft do}ng.an dJu til

l.08ubJv ,c6ngl";""" 251

- - -

-2,0&0 bJva.o c6ngl)' litn ktt litn doanh 252

3 £I4ubJd<\i""" khk 258

4,OVphOng g;am gill O<IulU\<Iichinh d~i han(") 259

1 Chi pill va tn10c d~i han

2, Hi.an "'" lI>J nh40pho<ln!;oi

3, Hi.an <!!Ii""n khk

T";nO c",nO tal in (210 • 100+200)

A N<;>ph;,i I,a (300~ 310.320)

- -

-I, Nq ngJn ""n

-

-1 V.V •• Iw,lng,\n ""n

- -2_Phloitrio ngool boIn

-3, Ngco.'Jimua va (ifn tn10c

-4, Tl'v.iilv' cDc kho&n pll8i n9P N'" IlUI'Ic

-~, I"hiitriooOng "M" vl!!n

-6 Chi pill phil lrlI

1_ Phili ln10~ b(o

8, PMi !Ii theo ti6n <Jo)'" hoach hop &'!ng dy d.mg

g, uc •.ho&n phii trio.ph;,1 J>lp •.Mc

I(1OV phI>ngpMI1nI ngAn han

II,N<;>dill ht"

1 Ph.i Ira d~i han ngll'li bin

2 Ph;'; 1nId~i ""n ~i b(o

3, Ph;,i tri dii han ktltc

4, VaV vi!'I<;J dil han

5_Thu' thu nMp ho.lln Ia' pll8i Ir

K~loAN TRl10NG

Til WJ,(~y 9liiifJ

Elan.1 t(nh: VND

-

'"

-

- - .

-

."

- - - - .

'" " 1 S56 135 QoI2 16561350042

"" "

.W

'"

'00

'" - -591343460 . -439527 693

'"

'"".

-" I - - ,

j

-

~.i

-"

-Ng!lya lMng K. nam ~L-K£TOAN TRUONG

(Ky.hot~n)

Un chitl/iu

1 TS'.a"!hUll ngolli

-2, Vat Ill """II """ nh+" giil hII, nhAn II" cOng

- - - -

3_ Hang """ "h~" bltn 110)."hAn 1<1'gUl

._ N~ kh6.so; <Iii.~ IS'

1, Ngu6n v6n I<h'" ,",0ca b3n ~n cO

Ngay In: 08111/2012 GKl in: 11 :16:26

NGUOI ~p BI~U

(Ky,hQ lim)

2, T~ng cII1'<6n00 pMn

- - - - -

-3 ~ phil!u rigAn qui'

-

• Chbnh ~ danh g•• Ifi !/Ii.im

-5_Chbnh ~tY gill h6i <lOlli

6 Quy ~&u IJJphOllril1n

1, Quy dll phOng tai c:l1lnh

8 Qu)' kNlc ItIuo)< v6n eM ab l>W

9_ l(li •.••.••An <tonlo pMn ph'"

10,Ngu6n 6n d&u 1\IXDCB

11_Ngu6n 6n d&u 1\Idy dung C<IMn

II NlIu6n k;nh phi quI' khae

1 QujI<h<tn Ihu\'Jng a pOOc Ioi

2, N-gu6"'inh phi

. - -

-3, Ngu6".inh p~ <Iiihinh tMnh TSCO

- - - - - - -

-III Cluj d •••.lIV qOOc Ilia

- - - -

-T6n1l co}rlll "lIu6" .6"(SOO • 300 •• 001

-

-CAeehll~u "lIoA;"""II c;l" dlil k'loa"

,

6,0 •••.phOng lr1;ldp mAily~c l/lm

- - -

-10•••.phOng ph~1 va <l3i h;ln

-B Vlinc~u.ll ~iiu C.00•.• 10•• 30•• 10)

t vOn chu 10 hiiu

BAo CAO ()l~U C~(N'" RltN<~UN c~t B1t'N HS

-KET QUA HO •••T DQNG KINH DOANH

Tran\!: 1

Tu ngAy : 0110112012 D6n ngay: 3010912012

Don vi linl>: VNO

1 OOollnl>lIlu b.in hSng eung cap dieh v~

2_cae kIloiin!Ii1lmIrCl

" , 3 6U «3 9&1

3_OOollnhIhu Ihuin vi b.lonh.:lng, eung efp dieh v~ (10-01 031

" , 1 189 193 69~ 589 1 519907605 a.a

• Gillv6n hilng ban

" , 11414876404<11 1435 823 520 780 ,_ LI'! nl",~n Wp vi ban hang eun9 ei'p dieh v~ I~O 10 • 11) W ~1106 05~ 1~8 84 084 Oa5 068

6, DcanhItMJ I>o.;It<5(\ngtai ehinh

- -.- - - - - - - - - -

-1, Chi phi til, e:Nnn

- T""ng <16:LAivay pMi lriI

a Chi piliban hilng

9, Chi phi qua" I~doanh ngho.lp

. -

-10 le:" nhuln Iir h•••t d(>ng klnh do.nh (30.~0~(21.22H~.'~SH W ~ 370 898 797 17 ela H 693

.- - - -11_Thu nMp kh~

- - - - - -

-12 Chi phi kM<;

- - - - -

-1., T~nQl<,Iinhu~n KTlmoe lIlui"(50.30~.0) ~ ~ 592 &43350 16 $14 748 «1

15.ThOOlhu lIMp dcanh ngho.lp

-16 Thu~ thu nhilp dc.nh nghi(lphOOnl;Ii

" ,

N\lIIy in: 0811 112012 Gill in: , 1:1 7;(lO

NGlfClI~pBI~U

(K~.hQI~n)

K£TOAN TRlfONG

(Ky.hQt6n)

K~ TOAN TRLJONG

glfi 7/uiy @ito

•.• ,,_., -.

(:TY CI' X'>jK 1''''TIWI,IMf.X

Theil phwrng ph~p I:l~n tkp

9 Thang Nam 2012

423,414,532

16,674,748A41

1,476,259.025 17,17(,445,336

-700,9(9,956

.I,7(fJ,778).12

9 Thlinl: l'iam 2011

19.138,691,910

53,760,224,i5~

-58,5(lO,IOl,432

-66,385,774,161

10,156,582,758 41,610,213 -19,138,691,910

-5A31A35,675 -2,357,315,798 -5,07IA13,248 39,762.013,399

376,140.073 -7.507,706,850

o

-8,371,255,035

-.15,079,407,21«1

376.140.073 577,715,850 2,592.643,350

o

7,09'J,988,358 8,053,844,281

-4,554,950,(KlO

- 17.311.663,051 -14,156.200,300

67,626.025,0107 -11.388,034,811

11,3811,034,811 -

-30,130,273,525 -20,374,109.615 -34,526,291,155

1,3K6.017,438

-14.715,486,162

-48,091,764

.5,714,(fJ7,100 _ 4,907,162,750

_~-29,584,942,552 -_._ -131,012,922,339

--~ -

._-53,087,805,559 _'7,'_22-"_',_"_'_

,~",~{(.n;Ytol-J~~~gII ~12

•• cb~G 11 \

'" COP"A"

,;_\X~~;;~~~.H - U:: GGIAM06c

,~~,fl>.:n,(' .c _ .~'-;,,"/~,u n "', r;tut~wJ

01

"'

03

""

"'

'"

"'

08

""

'"

U 12

n

"

15

16

20

33

"

" '"

"'

"

21

22 23

"

"

"

27 30 31 31

"

2

Kel".n Ins<'rng

Tran Thi lIanl:

,

1.1.1IlI cho,-"" lien lir hu,,1 diml: klnh d",onh

1.1.Qi nhu4n "'"'"' Ihuf

2 D;(!u ,hinh cliode khoon

KM" h;;-,AI-:"',,-,6

"1"' c kOO;ind~ pMn~

iiIch;!,;hI~h Ij Si" h6i~.1 <-h.r~ih•••h~"

-II\!~ "'_"'_"_"_'"_

iI'M hll vay

Li,nnhn~n lilh"~t d~ngk"i; ii:ic iha~' ttll mn Tuu

nilS) caekhoan pha; lhn

-lam de kOOln phailri

iam chi phi Ira trn<i<_- _

ue'TIl" nh~p <loonh nshitl' dii '_'_'.' _

n~n tho khac til hoal d<'ln&kmh doanh

len chi 1Mc til hoot d<)ngki"h doanh

"" <hoyln tiin thud" lit110(11 d~ng kinh Joanh

II I.1I1J <huJin lilin lir 11",,1 d(>-;;gd'liu tu

1Tie" chi do!mUa >lim.~~y d\ffig Iii cin c6 dinh

.TK'" chi du '.y mu.de coog co ngen d"" vi kJllk

,1K',;-Ih~ h6i -;'ho vay Mn I.j cae<6J1gcn "" ciia "m, -i

- -T~n chi dii hf gOp v6R.Oo elk &nl ~ikMe

~_Ti~" Ihut,<I;dJu I" "or vOO~aode &no ~i khk

.Tio'n I!I~h;;-';;;y,c.st\lc, 19i nhul~nJUo;t ehia

_uU€huYln ti/n Ih;;&n-til h~14?ng

44"-(11 II Luu diu)' n IJ~n tithOill ~ng tal chIn

I Tien Ihu III pMI h:mh CP, nh;).n v6n g6p cola CSH

Ti61 chi 1m~6n g6pehode ehU whilu:-mua la;

-phitu cUa Doanh nghi~pdl phjl hanh

3 Tiin ~ay ngiln han diii hiln ~h~;;d~

Tien chi Ira n<;lg6C vay

.-COloR:, igi nhu;).n dli Ira cho ehol sa hilu

-;;;'-chuyln tiln thuan lil hoat dring ti1i chinh

Lw chuym lim lhain lroog nllm

,lil~l e.c~ tU<JI1gdUQIlglien 16ndilun3m

'~n~icki""", ",ong dcnJng li~n t6n cuili "am

cb~G TYcO PHA~XUAT~II~P ImAu PETlWU.\I[X

flia chi, 54.56 Hili 1Iih1Nghra - Ou~n 5 - TP lit: Chi Minh

THUYlfT:\mill 8Ao cAo TAl Cllj~1I

91ltAnCi nil" IOU

(VAN PHONG CONG TY vA XNTU)

l D~c difm hotl "~nl: cu do.nh nl:hlfp:

CliDI:Iy c6 ph~n Xu't Nhjp kh~u Pel •.••lim., (goi 1.\1la "I'ITCO") la C6nl: ly U\ ph~n <l"9Clhilnh I,p ~i Vi~ Nam the<>Quyil dinh ,6 OSlS,'2004IQD.BTM ngil}'23106-'2004cua 89 Inron~ 89 Th~,,"g m~i ,~,i~c <huyen C6ng Iy Xu:h Nh*r kMu T••.• ng hQ'Pl'e1rolim., Ihanh Cling Iy C••.• phlm Xwtt Nh6/>Uciu Pctrolimcx COng 'Y 0.1""", clp g;ly <!Angk\' kinh doanh "" 4100()lJ2120I!n d!u litn ng.1}'OIIWn(J)4 vaMn th/li dilm 2l1NH12012.cOng ly d 1O!l1n lluly <!6igiliy phtp dong ky kinh Juanh C6 p/li<"ut'o c6<'gly dLl<!< "i~m ye".i Si, Gi"" Dich chlh,S kh"••" Th•••h pM 11(>CM Minn

V60 di~u I{ trong G.y dol'8 ky killh doanh 'h.y Mi 11" 10ng"y 2tWlInOl2 1;112H.314.!\~.(Itilllloog.

Llnh V"" klnb daanh: Kinh do.nh th",,"g m~i di<h va va gin oling,<ht hi~n ",;ng an,

Tr~ s<rehlnh 't.t d<m '-llhtnh 'Iln cu Cling ly nhll SJ.u'

Tin 4dn vi 11",nh "ien:

TI\I s<'rchinh

Xl nghi~p Ch~ bi~n nong san Tan Uyen

(Ml ttiu di vilo hO~1d<)ngIii Ihang 1/2001)

(<1M ry ron ISJ WIl, loo%!

C6ng Iy TNHH 1 TV S<m1\:1r,,1ime~( h",,1

d\>ngthe<>gi!y chUng nh~n dong ky ki"h <!wnh

oil 0309391013 ngily 25 Ih;\n~ 09 nAlIl2009

Qktg 0'con rSOhim 100"4/

C<>ngIy TNHB M(il Thanh ,ien XNK

Pelrolimex Blnh DlIong (ho<Ild9ng thoo GI~y

chUng nh~n DKKD sf, 46MOOO319 nglly 02

lhilng M nAm20(8)

(eng 0'con !SO' hi"" 101m/

Cong ly TNHH Mc;.tThimh vien Xr-;K

Pdrolimcx IiiiN(ii (h",,1 d<)ng Ihoo GiAy

chUng nh~n DKKD sf:,0lMOO2024 ngily 09

lhilng 10 nllm 20(7)

l'ia chi:

56 Aili IHiu Nghra - qu~n 5 - TP Hi; Chi Minh

Ap 3, d 119i Nghra, huy~n Tan Uyeno linh IIlnh

[)1Il1n~

Phong 'lOll l:lng '}, Cao 6c Cenlfe'poinl, s6 106 Nguyen V~n T oi Phll''''g II Qu~n Phil Nhu~n.

ap 1 A '"~ An Phil Huy~" nlU~n An, linh Binh INlmg.

sb 1 ph6 Thilnh Cong - quSn fia f)inh - m N(ii.

IIn~t dQn~ chinh n,a Cuni: 'Y lhen (;I~y IlKKll."" d,',i lin th" 8 la'

Kinh doanh, ,uAl "h~p khAu himg nung lam lhuy hili an hilng Ihu cong my ngh~ ha,,!! tieu dun~ may m6c Ihi~1 hi ngimh cOngo nong nghi~p, phtroIlg li~n ~n tAl '~I1U nguyen li~u ph\IC vll.an ,ual lieu dung;

Mua !>lin,san xuAt, gi cOni\- che bien, "uilt nMp khau J;.hoang an hilng hOa kim lOa; rnau;

Kinh dOOllhI~rn nh~p, !<Ii,,,AI ehuyen J;.hAuxiln* d~u cae san ph!m h6.a diiu; Kinh doanh v~n t.!Jidng dAu; £lai Iy J;.;nhdoonh xllng dAu; Mua ban san pham h6 diiu (Inr ga.);

fla' Iy, an xuAI, ~ia eong, eh~ bien hang h6.a xnAt nh~p khAu (tni ch~ bi~n Iho,rcphiim IIwl ,,\ng lai ch~ nhlla, kim 1"\1;phc Iha;, ,i rna dl~n gi e6ng co khi);

Kinh doanh, diiu IU ecr sO-h(l tiing J;.inhdoanlt nhio;

C(lNG TV c6 PIIAs XUAT NII';'P KIIAu PHROLIMEX

Dja chi: S4 S6 Sui 1I11uNghia Qolin 5 • TP Hb Chi Minh

Dich V\l!!i80 nh~n hi",!! hOa xo~t nhlip kMo

l\li If kinh doanh dng dll.u, mua Mn san ph~", hoa dll.u (1m gas)

Cho Ihue 'An philng, nM X,"'mg., kho hili

san xu~l, mua Mn cac l<>\IiIhe til, the vi mach, the di~n th<>\ll(khong sin xu,;, ",I 1'\1 sO)

San xu~l, mua Mn smt va nguyen li~u, san phll.m "ga"h san xu!t smt (khong san xu1l.1lai 1I'\l sa,

1, Chf dt vii chin h •••• b ki loan ap d~n~ If' C6n~ I~

Kyki toan va dOll 'j Ilfn It i1 d~n~ Iron~ k~ lOta

KY kt t<>:innAm ouaCiing ty biu dlll hs ngay 01101 va k~llhuc V.1ongay 31112 hang nam

D<m vi lltn ~ Sli d~ng trong gbl chtp k! l00-n IIId6ng VI~I Nom (VND)

Chuin mvc: v~ eho!/It ko!I":i,, 'I' dY"K:

chi dQ!/'oo <irdlmg

Ciing ly 'I' dll"!!e~td~ kt I""" VI~t Nam 1mn hAnh thoo QoyJI dinh sf, IS12006/QO-BTC ngily 2(1/0312006, cae ChuA"

mile U lOlInViel Nam do B\\ Till c~inh ban hanh v/l clc vAn bAn ~adAI, b6 ung, hulmg dAn thl'C hi~n kern lboo vacae

ehlnh o.kh ko!loan n~u lrong m\lC V dum diy

Ciing ty da ap dung cae Chuan mlfC kt loan V~l No'u va cae vau bAn hulmg dIn Chul.n ml'<' do Nho nu(rc d~ hon honh,

Holoclio llIi cbinh b\JP nbal ~Il<;><:laP vAlrlnh bAy lheo dung m.,,1quy dinh c,la lUng chu!n mvc, IMng lu hulmg d\n Ihvc

hi~n chua., ml'<' vil Ch,; do k,; to3n hi~n hAnh dang ap dung,

COOl!ty ap dll"g hinh Ihire.6 kt lOan ChUng lif gIIl I

N~u,-fn lie ~hi nh4n ae I.bo.ao lifn ll_n~ (hr<rtl~ lifn

C'"' nghlep.~ kinh Ii phat ,inh bang ng",,; ~ du"", <lU}'d,\i Ta (!<'>ngVi~, Nam the., ly gia gia<>djoh thue t~ tili IMI di~m

phat sinh nghi~p vu T ~I thll'i dl!m cllAI nam e:le khoo-n mve li!n ~ {)/j gk ng<lili I~ du<,JCquy d<li ,hoo tY gi:l hlnh <lu:!n

lib! ng!n hang do Ngln Mog NbA nulJ< Vi~ Nam cdng hi; va" ngay ktl Ihuc nitn <1\\kf loo-n

Cb<!nh le<:htY gi:l Ih~c l~ phal sinh lroog ky va chenh lech ty gi:l do danh gia i.l>i,6 <Iu cae kIlo.lin m~c lifn Ie I~I Ihll'i

<Ii~mcubl am duq< k~t chuytn va., dO/ll1hthu h~e chi phi lid chinh lrong nam tal ehinh,

Ngu,-h lie ghl nhin blinK IAn kh"

Hang tt.n kho <Iu,", linh lbeo gi:i gi>c Tnmng hyp gia Iri thu~n c61t.! thvc hi,;n du"", Ih<1ph"" gia gbe Ihi ph •.i tlnh thm

gi:l trj thuA 00 lho!thl'C bito <Iu,", GIA gk hang 16n kho bao gom chi phi mua chi pbi eh~ bib ./lclc cbl phi Iitn quan

ltV< litp kh:le phal ,inh de c6 du(JC bang tbn kho,; dia di~m "" lr~g lhIoihi~o 14i

Giil ni hAng tOn kh" cuO; ky <Ill<;><:dc "jnb Iboo phLNtlg pllap dicb daTlh,

Hang 16n khod""", ~h loo-n Ihco phuong phap k~ khai Ihulmg xuytin

o.,r ph""g giAm gill bAng tbn kho du\l'C laP ,'.10 th<ri di~m eu,\i nArn la l cbtnb I~eh gl~a gia gk cua hang Ibn kilo 16n

h"" gi trj Ihuin 00 th~ Ihlle hien du"," ,ua chilng

!"I:u~h Ii t:h; nbin llil iln <il dinh vii khiu h.u Iili sin.6 "inh

TiIli•••• e6 dinh hO-uhlnh, tOi s.in e6 "jnh vii blnb du(IC glli nh~n theo gia gb<: Trong qua trinh ,if dung, Ui s.in cO ~;nh

hO-uhinh, Itl s.in cO ~inh vii hinh du,",e gIli nh~ Ibeo nguytn gia, h"" m6n lu9 kt va gia trj 000 l~i

Kh:lu lulu "u",", trlch tbeo phu""g philp dU\l"ngIhing_ ThiJi gian khAu lulu d""", we hnh nhu ,au:

-"

/

,i

"

'.rI

~TI

clbG TV c6 pHA:-; XUAT :"oIH~PKHAu Pf.TROU!VIF:X

Dja chi: S4 - S6 Bu; Him Ngh, •• Qu~n S. TP lib Chf Minh

Nht cola v~t kfen lrUe

- May m6c, thitt hi

_ Pbuong litn ,-~ tloi

_ Thit.: hi vAn pMnJ:

- Qur!n :r dVng dat

- Phan m~m quan ly

25 nlm 03-05 nam

05 - 06 nam 03-05 nam

05 nlm

Khoan cUu lu _••• coog ly <on d""", ke lOan theo phuong phop gia gil<: l.\Ji nhu~n lhu~n !ll cong ly <on phal ,inh ,",u

ngily cUu nr dw< ghi nh~ vllo Bao c.io K~l qua boll! d(>ng kinh <kIanh Ctc kho;m du"," <hi kh", (ngoai IVi ohu~

thu!n) duve coi It ph~n lhu h6i etc lJlooln dlu lu ,a du,", ghi ~n 10.lJlo.in giam lt~ gia fl,"""cUu tu

Ck kbooln cUu nr chlmg khooln 4-i lhm difm Mo do, otu:

_01 thai ~ Ihn h6i h<>llcdao han khllngqua) lhang ke III "gay muo kboin dau 1Ud6 du,", <0; la" tuongduong lien";

_C61hci ~ Ihn h6i v6n du.:ri 1 nAm ~c ltOng I ehu ky kinh doanh du,", phan I,,,,i lalAi.an ngin han:

_C61b<Ji han lhu h6i vbn lteo loam hoi< I><mI <hn ky kioh d"anh du'lC philo loai to lIoi.an dIIi lopl

Dl,r pMng giam gia dau lU dUQ'<Iw voo lhlli o1itm cul.i oam I "" chtoh Itch gi(h, gia gik ", c>lc khoan o1~utu du""

hach loOn tmI.6 kllntn 1<'Inhon gia uj Ihj lm<'mg <ua chu"g!;li th<ridiem Iw dlf phimg

r-o'gn,-entic Ithi nh,n vii ,-6n hoa dc khoan ebi phi di -a~'

Chi phi di Viy dw< ghi nh$II vA<>chi phl.an u~t, kinh d""nh ltong ky khi phat ,inh, trir hi phi di va~' li1:nq ••.•n It\Ic

t~ &n viec ctlu lit ty dlfng ho&<,an .vAt lAi sim 016da/lg du\'< tioh vao gi>llti'lla t.J.i.an do (d""" v6n hoa)!;hi e6

d" '*ditn kitu quy dinh trong ChuAn "1\Ie Ke lOan Vi.t :-lam"" t6 "Chi phi di vay"

:"oIgulfn tic Ithi nhtn vii pMn!HI chi phi Iri I.um:

C'" chi Jll'i Iri intO< chllitn q ••.•n dfn chi phl •• n XuAlkinh doanh nAm lAi chlnh ni.n l~i o1,,",,cghi "hin I chi phi tri

tnWc ngln ~n v du"" llnh vao chi phi san Uil kinh doanh \rung n4m lB.ichinh

CIK:chi phi '""u day d1lphilt ,inh Irong nilm lai <hinh nh""l1 du,", h$h toan vao chi phi Ira Im6c dill han d~ phim 1>6dA

vto kt.:qu! ~t d~ng kinh doanh tnmg nhitn Am,

_angc~ d~"g e~ xuit dung c6 ~ia Iii 11in;

-Chi phi mua I1ang d""" ph~ blI cho hilng Ibn kbo cu,li kyo

Vit< hob vil phAn b6 chi phi 1Ii IntOe dai han vao hi phi ,an uAl kinh doanh limg ky hach t"an duIJ'Ccln ell ,110 linh

chi" mllc "" Ilrng I""i chi phi d~ chI" phuong phap va lifu thllC ph~n b6 hllP Iy Chi phi Ira I",,,,, du\'< phin b6 dil"

vllo chi phi an uAt kinh d"""h then phUO'Jlgphap dulmg thang

N~u)-en uic ghi nh," chi phI phil Ira

cae knotn chi phllh"" u! chua pMI ,inh nhung du,", trieh mro-c ,-80 chi phlstn n~t, kinh <Ioanh lrong ky d~ d.JJn bil<>

khi chi phi ph:iT,inh til" c tt kMng gay ~ bi~n Coo chi phl,an uAl kinh doanh Ireo co' sa dam bO.onguyln tAo ph" hgp

giil: doonh thu ,a chi phi Khi '*.hi phi d6 phal sinh ne" co henh l.;ch v.:rl,6 dll trl<h, k,llooln titn hlloh ghl b6 ,ung

ho~e ghi g;,;m chi phi tU""II img _.:riphan ct.••oh l~ch

Ngu)'h ,,\c ghl nhtn ,-6n nii ", hQ-

v •••••cUn 1UClla ch" s6 Mu dul'< ghi nb~ lheo "" vOn lhlf< gop c"a chil s6 Mu

Th$ng du v6n.6 ph~n dol'<' ghi nhAn the<>s6 cMnh I.<h 1(Inhmll "'* nb6 h""lilta j:ia lh(lc 1<!phat hann

c6 phitu khi ph.tt Mnh c6 phitu Ian cUu, pMI himh b6 'nng ho;i<;lOiphil hanh c phit" qU9,

v •••••khlle c"" <h" s6 hilu du\,< ghi Iheo gia Tri coo 1111gin gia ltj hqp Ii Clla d lili san ma <Ioanh nghllp dU9C'*Iii

chlie ct nbAn kh.>c~ng, blfu sau khi Irir (-).ac kho.n thuf phili nl)p (r !n (6) li~" quan den clle lAi sim du",", $lg, bltU

nay: vi khooln b6 ,ung tll k~ qua ho~t ,*"g kinh doanh

,

,

•

-c6~G TY c6 PHA'IjXUATNIl';'P KHAu pnROLl~l[x

Dja chi, S4 - 56 Hili Hilu Nghr •• Qu~n 5 _ TP 116 Chi Minh

~ phi~u 'lut I•.J,phifu do COng ly pMt han" va sao d6 mu I.i, c6 phih quy du<,JC ~i"h$Jlllte<> git Irj Inll'<Ii va

lrinh My trln ElMg no dt.;k~ lOOn I•• rn.x kh<>Angil; giam ,60 eM "" htlu

C6 tiro phOi ua cho cae co MOl{ dove IIhi nh~ It khoan pM; Ira Irong Bing C;in do; keloan CWlC<'Iogty ,au kIli co

lh<\nll bao chia c{, tire cUa Hi'i dong Qua" lrj C6ng {Y',

Lqi nhL$J >au lh ! en"" pMn pMi I•.,J,I•••.i nhL$J I~ de ho~ dQog cola do""h nghier""" khi tJif(-Jcae kh<>andi~u

chinn do op d\lflg hoi; tOlhaydOi chinh sach k~ roan •.•di~u chinh Mi to,ai sOtuung yeo cu cae nam trulJc

Neuy'~n,lie.i phlIDoKphip ih; nht" doann Ihu

D"",nir tiro bcin hQn~

_phAn I"" nii ro va 1,,; leh gin Iii!" oj quytn '" hihJ Im rhAm h*hOng Ma & do\'<' chuy!" giao coo "llucri m",,;

_C6ng ly kMng ••••n nim gii! Guy~n GlUinIyhang h6a nhu ngu"i ,Ir ho'ruhilng h6a h,,~c quyfn kilm ooat hilng h6a;

- Doanh thu d"'l< :de dinh tI!<mg dbi ch~c "him;

-COng tydl thu du"" h$ sf Ihu du"" l<,riIch kinh tt tit giuo dich ban hang;

_xo" dinh dtIQCchi phi lien GU"" d~n giao dich ban hang

Doanh tho cong dp dich Vu dul'<' ghi nhan khi k~t Gua cw gi.o dich dO du"" dc dinh mill ckh dang lin c~y Tnrong

hQJl vi~ cung cAp dich Vu lien Gu'n Mn nhi~u ky th; <loan" thu du(JC ghi nMn Irong ky thco k.\t qua phAn cong vie< dol

ho.1n thAnh vi<>ngAy I~p lUng CAn d~i kt lotn cw k5' dO, K.t GU' CWIgi.o dich cung cap dich V\l du(JC de dinh khi

thoo man ctlc dilu kien "u'

Doanh Ihu du\YC,k dinh 1u(rng ddi chic chan;

.lYJ khi nAng thu du<,JCl<,rileh kinh ~ tit gion dich cung dp dich Vu do;

.Xic dinh duq<: pMn COng vie" t1!lhOOnthanh vA<>nglly ~p Bang "An dili k~ lOAn;

-XIlc djnhdu(IC chi ph; pM.I ,inh eho giao dich va chi phi M ho.1n Ihanh giao dich euog dp dick V\ldO

Phin c60g vito cung cAp dich v" dl ho.1n IhAnh du"".;Ie dinh tOOnphu<rng philp danh giA c6ng viec hoAn thanh

Doanh lhu 100"" dOnI! toi <-hi»h

Doonh tho phAt inh lit tifo II;, cJ, toic, I<,riohuiln JuQ'C chi., lai kinh kinh doanh ch(mll kholln Ili tra ch~m vA de

1<ho<\n<loonhIho h~ do)ng 'ai cMnh khAc du"" ghi nhAn khi tM mln dOng tttili hai (2) dieu k~n sa,,:

.lYJ khJ nAng thu du,,", l<,rileh kinh t til gi.o dich <fir;

Ooa:nh th" d"",e ,Ac dinh "'<mil dtli chic ch~n_

C61irc Il'i nhL$l J""", chi du(IC ghi nh~ khi COng t)' <ful'" Guyfn nh~n cO tire hnac d""" quytn nn~n Il'i nnu,n til

v;ecglJp v6n.

Ngu,-ln tie vt phl1011j(philp j(hi ohiln <hi pMlti <hlnh

CAe kbo.in chi phi d"""" ghi nMn ,Ao chi phi T!lichinh g6m

Chi phi h,* ctIc Holln 16 lien Guan dolnclk h""t diinll dl1uhl til; chlnh;

Chi phi eh" >or va di >oy v6n;

-C," kho4n i6 d" th.y d<\itYgiA h~i doa; cua cac nghi~p'" ph.t sinh lien quan d~n ng,,"i t~;

D\r pMng giAm gill diu tu chUng khotn,

,

.-,

•

.•

I

l,nE" :

Ti~o

Ok kh<>in lU\J11~dLlt"'g lie"

T<~ng "'ng'

15/j57,75()jI().1

~7.43U.U55"~~6 SJ,0II7,K05.!iS9

2J,/()(J.\I>f; 9/{\