cong bo thong tin bao cao tai chinh quy iii nam 2017 1

Cdc khoin phii thu diri han 210 II... T6NG cONG TY PHAN n6r'{ vA noA cnAr nAu ruricONc ry c6 pnAN pnAN n6N vA uol cnAr oAu rni rAv NAM BQ THUYET MINH gAO CAO TAI CHINH Quf 3 ndru 2017 O

TONG CONG TY PHAN BoN vA HoA cuAr oAu rrri

cONc TY Co PHAN pnftv n6N va noa mAr uAu rcrf rAv Nnvr ng

56: gAI /TNB

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V/v cong bO th6ng tin b6o c6o tiri chinh

Qtty III/2017

Kinh gui:

CQNG HOA XA ngl CHU NGrriA VrET NAM

DOc l4p - Trl do - Ilanh phrftc

a) B,

fp Cdn Tho, ngdy /t thdng I0 ndm 2017

Uy ban Chrmg kho6n Nhd nudc;

Sd Giao dfch Chrmg khodn Hd NQi.

t.

2

3

TOn dcrn vi: c6ng ty cd phen Phan b6n vd H6a ch6t DAu khi r6y Nam BQ

Md chimg khoiin: PSW

Try so chinh: l5lll8 Trdn Hoang Na, Phudrng Hung Lgi, eu4n Ninh KiAu,Thanh

ptrO Can fno.

DiQn tho4i: (0292) 3765 080; Fax: (0292) 3765 079

Nguoi thgc hiQn c6ng bd thdng tin: L0 Thanh Ting.

Dia chi: l5ll|8 Trdn Hoang Na, Phudmg Hung Lqi, euan Ninh Ki6u, Thdnh ptro can Tho DiQn tho4i: (0292) 3765 079 Fax: (0292) 3765 079.

NQi dung cria th6ng tin cdng b6:

Biio ciio tdi chinh Qriy III/2017 cfia Cdng ty c6 pnan enan b6n vd H6a ch6t DAu khi

TMBCTT.

6.2 C6c nQi dung gi6i trinh:

Tai muc 4 thdng tin so sdnh cria chucrng VIII nhimg th6ng tin kh6c giii trinh ,, Lqi nhuan sau thu6 Qriy 3 ndm2017 gihmso vdi cung hj, ndm2016 do nguy€n nhdn: T6c

dQ tang gi6 v6n hang b6n m4t hang urd DPM (tdng 5,75%) cao hcrn so voi doanh thu m4t hang urO DPM (tdng 2,25%) ldm cho lqi nhuAn gQp cria ur€ DPM gi6m so v6i

cung hj' ndm2016.

7 Eia chi website dtngtititodn bQ b5o c6o tdi chinh:http:/hsw.vn/.

Chring tdi xin cam ktit th6ng tin c6ng bO tr0n ddy ld dring sg thdt vd hoan toan chiu

tr6ch nhi€m tru6c ph6p luat v€ nQi dung th6ng tin dd c6ng bO.

Noi nhQn:

- Nhu tr6n;

- IDQT, BKS, BGD C6ng ty;

- P.TCHC, P TCKT, P.Kry-pT, BBTWebsite;

:#;,r":H*r

86o c6o tdi chinh Quy W2017

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Dia chi: 151/18 Trin lloirng Na, P Hung Lgi, Q Ninh IfiOu, TP Cin Tho

Bing CAn rliii h6 torin B6o c6o I(6t qui hogt ilQng kinh doanh

86o c6o Luu chuy6n ti6n tQ

Thuyiit minh b6o c6o tiri chinh

Qtrf 3 ndm 2tJl7

rONG c6nc rv pnAN nox vA noA cnAr nAu xni

cONc Ty Co pnAN pnAN n6N va uon cnAt nAu ni rAv NAM BQ

sANc cANI POt KE roAN

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tJIiOn ua c6c lthoin tu'ong du'ong tiAn 110 \/t 85.722.47r,306 187.278.876.81E

I Ti6n tll t0.722.471.306 I0.278.E76.8 I U

II OAu tu tii chinh ngin h3n 120 Y.2 20.000.000.000

l.Chung kho6n kinh doanh t2l

II.C{c hhoin phdi thu ngin h4n 30 64.09t.183.22r 22.400.040.398

2.Trd hudc cho ngudi b6n ngdn h4n 4.982.255.9s0 4.s3t.964.190

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"no vav ngin han 35

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IV Hdne tdn klto 40 v.5 ss.733.200.835 6.986.932.533

V TAi sin ngin h4n khfc 50 2.08s.000.000 15.839.615

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2 Thuii GTGT dusc khAu trir 52

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I Cdc khoin phii thu diri han 210

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l.Tii sin c6 tlinh hfl'u hinh 221 v.6 1r.970.r24.374 15.684.1 t4.493

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Z ffratre do v6n c6 phAn 412

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& Quyail tu'phdt ni6; 418 18.928.985.693 18.928.985.693

9 Qul tr6 ftq sfp x6p doanh nghigP 419

I l Lqi nhu{n sau thu€ chua phdn ph6i 421 23.786.400.458 24.820 1 80.61 8

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BAo cAo KET QUA HoA.T EQNG KINH DoANH

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Quf 3 Liiv k6 tt Oiu nIm tl6n cuiii qui nhy

NIm 2017 NIm 2016 Nim 2017 Nim 2016

1 Doanh thu b6n hirng vi cung c6p dlch vg 1 VI.I s44.329.017.542 477.289.744.315 r.666.530.429.682 1.627.777.982.542

2 C6c khoin eiim tru doanh thu 2 4.154.731.50C 4.43t.537.235 15.038.166.375 15.449.580.585

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4 Gi6 v6n hang b6n ll vt.2 527.218.475.108 449.092.370.426 1.605.677 539.089 1.550.533.851.716

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- TiAn thrr khfc frl hoat d6ne kinh doanh 6 720.000.000

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+ fiAn thu hdi cho vay, b6n l4i crlc c6ng cg ng cria tlon v.i kh6c 24

- 5 T6;hi dA" tir e6p v6n vdo clon vi kh6c 25

eTiAn tttu ttoi dAu tu g6p v6n vdo don vi kh4 zo

Z fiAn thu l6i cho vay, c6 tirc vd lgi nhu6n tlugc chia 27 3.800.901.447 4.866.9J2.I t5

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1 Ilinh tlrr?c s0 hftu v6n

C6ng ty C6 phin PhAn b6n vd H6a cn6t OAu khf Tdy Narn BQ duo,c thdnh lap_theo GiAy chfrng

nhan eing t<1i tintr doanh sA ltrlOOnZ+61 ngiy 3111212010 4o 16'K6 hoach vd DAu trr Thdnh ph6

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V6n di6u lQ cria C6ng ty ln 170.000.000.000 tl6ng Trong cl6:

T6ng C6ng ty ptran UOn vi H6a ch6tlAu khi - C6ng ty C6 phAn s6'hii'u 7SYo v6n

Chcnhd dAu tu kh6c nfm git 25Yov6n

DaC DrtM HOA.T EQNG CUA nOaNn NGITTDP

Trq s0ltogt ctQng

Trg sd cira C6ng ty dAt tai sO tstltg Trin Hodng Na, Phud'ng Hung Lo i, Qu4n Ninh I(iAu, Thdnh

ph5 Cin Tho

Linh v4rc kinh dosnh

Thucrng m4i vd dich vu

Ngdnh ngh€ kinh doanlt

Theo Gi6y chring nh{n tl6ng hf kinh doanh, c6c ngdnh ngtrA t<inh doanh cfra C6ng ty chft y5u:

tr Kinh doanh, sdn xu6t phdn b6n vd ho-p chAt Ni to;

I B6n budn n6ng, l6m s6n nguy6n liQu (trtl g5, tre, nira) vd tlQng vflt s6ng;

I Vdn t6i hdng h6a bing dunng bQ, dudng thiy nQi tlia vd c6c ho4t dQng dich v9 h6 trg klr6c c6

li6n quan cl6n v4n !6i;

tr E4i lf, m6i gi6i, d6u gi6;

tr Kinh doanh kho bdi vi luu gifr hAng h6a, bdc xdp hdng h6a;

D Qu6ng c6o: thgc hiQn c6c dich vU qudng c6o trdn c6c phrrong tiQn truydn thdng d4i chftng,

pano, bdng higu tai tli6m b6n hdng, hQi chg, tri6n ldm, c6c phuong tiQn giao thdng, c6c hoqt

tlQng quing c6o thuQc linh vpc n6ng nghiQp;

I Kinir doanh U6t Aqng sAn, quydn su dr.rng d6t thuQc chir s6'h[i'u, clft si'dpng ho4c di thuO;

I B6n budn vflt tu n6ng nghiQp, giting, h4t gi5ng c6y trdng, con gi6ng thiry lrdi sin c6c lopi

n Dich vu k! thuft trong sdn xuAt kinh doanh phdn b6n vd c6c sArr phdm h6a chdt kh6c c6 li6n

I li3l'"rrap khAu ph6n b6n, h6a ch6t vd c6c sdn phAm h6a ch6t kh6c sir dpng trong n6ng

nghiQp, hdng n6ng l6m thriyh6i sin

E T6 chric gi6i thiQu vd xirc ti6n thuong m4i

Drtc di6m hoc.rt itpng cfis doanh nghiPp trong ndm tdi chinh cd finh hu'6'ng difn btio ctio tiri chfnh

Ciia trtic COng ty: Cdng ty c6 2 chi nh6nh h4ch todn pl-rp thuQc;

- Chi nh6nh Cdng ty CP PhAn b6n vd H6a ch6t Ddu khf Tdy Narn B0 tai Ti€n Giang

- Chi nh5nh Cdng ty CP Phdn b6n vd H6a ch6t DAu l<hi T6y Nam B$ tai D6ng Th6p.

Tuy1n nd vi fnA ndng so sttnh thbng tin tr€n Bdo cdo Tdi chfnh

rci Kf ToriN, Eol{ v1 rrnN Tp sIIDUNG TRoNG rt roAN

Kj, kd totin ndm

Ky k6 to6n n[m dugc bit dAu tir ngdy 0l/01 vd k6t thfrc vdo ngdy 31112

Don v! tiin tQ sfr cltlng trong kd totin

Don v! ti6n t0 tlugc sir dgng trong k6 toSn ld d6ng ViQt Nam (VND)

crruAN M.rIc vA cHf DQ KE TOAN AP nquc

Chd it| kii totin dp dqlng

C6ng ty 6p dpng Che d0 kO to6n doanh nghiQp ban hdnh theo Thdng ttr 20012014/TT-BTC ngdy

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T6NG cONG TY PHAN n6r'{ vA noA cnAr nAu ruri

cONc ry c6 pnAN pnAN n6N vA uol cnAr oAu rni rAv NAM BQ

THUYET MINH gAO CAO TAI CHINH

Quf 3 ndru 2017

Olre lrien bing ding ViQt Nam (VND), ngoqi trd'trudng hsp c6 ghi chti biing dAng tiin khcic)

i;a" bi;ilrn" thfi Chuin mryc kd totin vd ChA itQ kd totirt

86o cdo tdi chilh duo c lflp vd trinh bdy phu ho.p vdi ChuAn mpc vh ChC d9 k6 todn Viet Nam hiQn hdnh'

rv cAc cIriNH sAcH rf roAN Ar oqNc

L NguyAn tiic ghi nhQn tiin vd ctic khodn ttong ttu'ortg tiin

TiAn vd cdc khodn tuong duong ti6n bao gdm ti6n rn{t, ti6n gi'Li ngdn hdng lchdng kj' h4n, tiAn

tlang chuy6n vd c6c khonn dAu tu ngin h4n c6 thoi h4n thu trOi ho{c d6o h4n kh6ng qu6 3 th6ng.k0

t* ngay muq c6 khi -ndng chuy6n AOi a6 ddng thdnh rnQt luo ng tidn x6c dlnh vi kh6ng c6 nhi6u

rfii ro irong chuyi5n AOi tnann tidn tai thd'i di6m b6o c6o.

2 NguyAn tiic kd torin ctic khoftn itiu tu titi chinh

3 Nguy€n tiic kd todn nq phdi thu

Nq phdi thu rlugc phdn lo4i ld phdi thu kh6ch hdng, phii thu nQi bQ, phdi thu kh6c dugc thpc hiQn

theo nguy€n tic:

a) Phdi t-hu cria kh6ch hing g6m c6c khoin phdi tltu marlg tinh ch6t thuong rn4i plr6t sinh tir giao

dich c6 tinh ch6t mua - b6n;

U) pfrai thu nQi b0 gdm c6c khoAn ph6i thu gita <lon v! c6p tr6n vi don vi c6p du6'i trpc thuQc

khdng c6 tu c6ch ph6p nhdn h4ch to6n phU thuQc;

c) phai thu kh6c gOm'cac khodn phdi ttiu khdng c6 tinh tl,ucrng m4i, kh6ng li€n quan d6n giao dich

mua - b6n;

Nq phdi tliu rtugc theo d6i chi tiiSt theo tilng d6i tugng, theo kj' l.r4n thu h6i vi theo ttLng nQi dung

Phuong ph6p tinh gi6 xu6t cria hdng t6n kho: Binh qudn gia quy6n

Phuong ph6p h4ch to6n hdng tdn kho: K6 khai thud'ng xuyOn.

Phuong ph6p lap dg phdng gi6m gi6 hdng t6n kho: Dg phdlg gidm gi6 hdng tdn kho dtrgc C6ng ty

trich l6p'ddi-vOf hang tOn [h-o l6i thdi, h6ng, kdm phAm ch6t vA trong trudng !o.'p gi6 g6c cria hdng

tdn kho cao hcrn gi6tri thuin c6 th6thUc hipn du'gc t4i ngdy kt5t thfrc kltt5 to6n 56 dU phdng

gidm gi5 hdng t6n kho <lugc lfip Id s6.ch6nh lpch gifr'a gi6 g6c cfra hdng t6n kho l6n ho'n gi6 trl

thuAn c6 th6 thUc hi€n clugc cria hdng t6n kho

Nguy\n tiic ghi nhQn vd khdu hao tdi sfin cd ilinh, tdi sdn ci clitth thuA fii chittlr, bit c-tQng sfin

clfru ttr:

a) Nguy0n tic k6 todn tii s6n cr5 dinh hfi'u hinh, tdi sdn cti dinh v6 liinh

Tii sin c6 tlinh hftu hinh vi khAu hao

Tdi sdn cO Ainh htu hinh dugc trinh bdy theo nguydn gi5 trir gi6 tri hao rndn liiy kti.

Nguyen gi6 tdi sAn c6 dinh hinh thdnh do mua sim bao gdrn gi6 mua vd todn b0 c6c chi phf lch6c

li6n quan trpc ti6p di5n viQc clua tdi sin vdo tr4ng th6i sin sdng sir clgng OOI vO'i tdi sdn cO ainn

hinh thdnh do cl6u tu xdy dgng co b6n theo phuong thri'c giao thdu ho{c tq xdy dp'ng vd sAn xu6t,

nguy6n gi6ld gi6 quy6t to6n c6ng trinh xAy,dqng theo Quy ch6 quAn l;f ddu trr vd xAy dlrng hiQn

lrdnlr, c6c chi phi kh6c c6 li6n quan trpc ti6p vd lQ phi tru6'c b4 (ndu c6) Truo'ng hgp dp 6n dd,

hodn thdnh vd dua vdo sfr dqng nhung quydt to6n chua duo,'c ph6 duyQt, nguydn gi6tii s6rr c6 dinh

M6u s6:B 09a-DN

v'

i/+)

!/a / tlc; I l{> ( er

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C6c khodn ng kh6 itdi hodc c6 khi ndng kh6ng thu h6i duo.c tr(ch lap dg phdng phii thu kh6 ddi,3\ \:-\ theo dfng qui ctlnh hiQn hinh cria B0 Tdichinh ".rr

v:' r"""o r"*' -"-'

.Y\

Nguydn tdc ghi nh4n hdng tdn kho: xdc tlinh tr6n co- sd gi6 th6p hon giiLa gi6 giic vi gi6 tri tltu!,/^P//

.O tfr6 thUc fii€n ctugc Gi6 g5c hdng tdn kho bao g6m gi6 rnua hdng h6a vd c6c clri ph( li€'n qudu\Y

trpc ti6p d6n viQc mua hdng h6a (niiu c6) d6 c6 duo,'c hdng t6n kho d ilia di6m vA tr4ng th6i hiff

tai Gi6 trl thuAn c6 th6 thgc hiQn duo.'c duo.'c x6c clinh bdng gi6 b6n u6'c tinh trtr c6c chi phf u6'c

tinh de holn thinh sin phAm vi chi phi u6c tinh cAn thi6t cho viqc ti6u thp hdng t6n kho

Bdn thuyiit minh nay ld m\t b0 phdn kh6ng th€ tdch rd'i vd dtp'c dpc cilng v6'i ccic bdo cdo tdi chfnh dfnh kim

r6NG cONc rv pnAN BoN vA noA cuAt nAu rni

c$xc Ty co psAN pnAN nON vA n6,q cHAr nAu rni rAv NAM BQ

Miu s6: B 09a-DN

Qui 3 ndm 2017

(ne nien blng ding ViQt Nam (VND), ngoqi trir tntdng hpp c6 ghi chti bdng ding fiin khcic)

d,rr

" ght rha" th"" gi6 t4m tinh tr€n .o ,0 "hi pl.ti tlt t" tt! Aa UO ra d6 c6 duo.'c tdi sdn cti tlinh.

Nguy|n gi6 t4m tfnhie itugc efi€u chinh theo gi6 quytit to6n duo c ph6 d'yQt

Tdi s6n c6 elntr htu hinh clugc kh6u hao theo phuong ph6p dud'ng thing dp'a tr6n thd'i gian lifr'u

dpng u6c tfnh, cp th6 nhu sau:

Nim

Nhd ct'a, v{t ki6n tnic

M6y m6c thi6t bi

Phucrng tiQn vfln tdi

Thi6t bi vdn phdng

6- 10 6 6

3 -7

,7

C6c kho6n l6i, 15 ph6t sinh khi thanh l1f, b6n tdi sdn ld ch6nh lQch gifr'a thu nh4p tir thanh ly vd gi6

tri cdn lpi cfia tdi sin vi clugc ghi nh{n vdLo b6o c6o k6t qui ho4t clQng kinh doanh'

Tii sin cd ainn vd hinh vir khiu hao

Tdi sAn

"O ainn v6 hinh phin 6nh gi6 tri quy6n sri'dsng d6t cira kho E6ng Th6p, Tda nhd Vbn phdng

tAi sO 15l/18 cfu<mg TrAn Hodng Na, phudng Hung Lgi, quQn Ninh Ki6u, tlrdnh.phd Cdn Tho vd bAn

quy6n phAn mdm, duo c trinh biy theo nguydn gi6 tril gi6 tri hao mdn lu! k6, tuy nhi€n C6ng ty

kh-6ng irfch kh6u hao dtii vdi quy6n str dpng dAt vo thd'i tran.

b) Nguy6n tac ki5 to6n b6t dQng sin dAu tu

n6t dgng sAn dAu tu bao g6m quy6n sri dgng dAt va nhd cfra, vflt ki6n tr0c do C6ng ty nfm gi['

nhim mpc clich thu lgi ttr vi€c cho thu6 ho{c chd tdng gi6 cluo c trinh biy theo nguydn gi6 trir gi6 tr! hao mdn lfiy ki5 Nguy6n gi6 cria U6tA6ng s6n dAu tu duo.'c mua bao gdrn gi6 mua vA c6c chi phi lidn quan truc ti6p nhu phf dich vu tu v6n vA luat ph6p li6n quan, thu6 tru6'c ba vd chi phi giao dich li6n quan kh6c.

n6t dEng sAn <fiu tu tlugc trich kh6u hao theo phuong ph5.p tlud'ng thing dga tr€n thd'i gian hfi'u

dpng u6i tfnh ld 10 ndm Cdng ty khdng trich kh6u hao dOi v6'i b6t dQng sdn dAu tu ld quydn sti'

dpng <lAt v6 thdih4n

Nguy\n tic kd ndn chi phf trd trwtc

Cdc khoAn chi phi tri trudc phAn 6nh c6c chi phi tlrp'c t6 da ph6t sinh nhurg c6 li6n quan d6n ktlt quA

hoat dQng sin xuAt kinh doanh cria nhi6u lc! ki5 to6n vd clugc phdn b6 dAn vdo chi phi sdn xu6t kinh

doanh theo phuong ph6p tluong thdng.

Nguy1n tiic kd ntin nq phdi firt

Nq phii tri dugc ph6n lo4i ln ph6i tri ngudi b6n, phdi trd nQi 90, phdi trA khSc theo nguy€n tic:

a) Phdi tri ngudi b6n giim c6c khodn phdi tri mang tinh ch6t thrrolrg rnqi ph6t s.inh ttr giao dicli mua hdng h6a, dlch vp, tii sin vd ngudi b6n (ld don vi elQc lQp v6'i ngud'i mua, g6m cA c6c khoAn

phii tri gita c6ng ty m9 vd c6ng ty con, c6ng ty liOn doanh, li6n k€t)

L) fnai tra nQi bQ g6m c6c khoin phdi trd giii'a don vi c6p trOn vd clon vi cdp drr6'i tryc thuQc kh6ng

c6 tu c6ch ph6p nhdn h4ch to6n phu thuQc;

c) Phdi tr6 kh6c gtim c6c khodn ph6i trd kh6ng c6 tinh tl.rucrng rnpi, kh6ng li6n quan dOn giao dich

mua, b6n, cung cAp hdng h6a dich vu

Nq phni tri dugc theo d6i chi ti6t theo tu'ng cl6i tugng, theo kj, h4n trd, lcj' h4n cdn l4i vd theo titng

nQi dung phAi trA.

Nguy1n ilic ghi nhQn chi plti plttii trd

Chi phi phdi tri tlugc ghi nh{n dpa tr6n cdc u6c tinh hqp ly vd tin cQy vC s6 ti6n phdi trd cho c6c hdng h6a, dich vU sti dgng trong kj'

NguyAn tiic ghi nhpn vdn chfi s0 hiru

V6n dAu tu cia chri sd hfu dugc ghi nh4n theo s6 thpc g6p cfia chfr so hiru Thpng drr v6n duo, c

ghi nhfln theo s6 ch6nh l6ch gifi'a gi5 thyc t6 de ph6t hdnh vd rnQnh gi6 c6 phitiu C6 phi6u qu! 9.

Bdn thuyiit minh nay td mOt b0 ph|n kh6ng thl tdch rdi vd duqc dgc citng v6'i cdc bdo cdo tdi chinh dinh kdm

TONG cONc rv pnAN n6N v,q noA cnAr nAu rni

cONc rY co pnAN pnAN BoN VA n6.l cnAr nAu rni rAv NAM BQ

inuvnt mnn BAo cAo rAI cHiNH

MAu st5: B 09a-DN

i k6 toan lA rn6t

Qu{ 3 ndm 2017

ffne nie, bang d6ng Vi€t Nam (VND), ngoqi trir tntd'ng ho.'p cd ghi chti bdng dAng tiin khdc)

Ouo c gni nhin theo gi6 tri thpc ti5 mua vdo vd dLLgc trinh bdy tr€n BAng can

khoin ghi gidm v6n chri sd h0'u'

10.

11.

12.

Nguyhn tiic vd phtong phtip ghi nhfin doanh thu

Doanh thu b6n hdng vi cung c6p dlch vu thc hien tr6rr 86o cio ki5t qud ho4t dOng kinh doanh drro c

ghi nh4n theo quy ainn tai chuAn mgc k6 to6n s6 l4 cria ch6 d0 k€ todn ViQt Nant'

boanhthu hoai iQng.tdi chinh tir tdirlen gri'i cluo;c ghi nhan trOn co so ddn tich, x6c tl!nh dr,ra tr€n

s6 du c6c tdi khodn ti€n gfri vd l6i suAt 6p dgng.

Nguy1n tiic kd totin ctic khodn gidm trb Dosnh thrt

C6c khodn gi6m trri doanh thu bao gdm chitit khAu thuong n.r4i, giAm gi6 hdng bdn vd hdng b6n bi

tri l4i

O6i vOi c6c hing h6a, dich vq cl6 ti6u thp tir c6c kj, tru6c, d6n k! sau phdi giAm gi6, phii chi6t kh6u thuong m?i bi tia iai nhung ph6t sinh tru6'c thd'i <ti6m ph6t hdnh 86o c6o tdi chinh sE duo.'c

ghi nhfln ld lhodn giim doanh thu tr6n 86o c6o tdi chfnh cr3ra kj' l{p b6o c6o (kj'tru'6'c)

Nguy\n tic kd totin gid v6n hdng bdn.

Gid vi5n hdng b6n phin 6nh tri gi6 v6n cira sAn phAm, hdng h6a, dlch vp, b6t dQng sAn dAu tu; gi6 thdnh s6n *u]t.tu s6n phAm xey lip 1A6i vO'i doanh nghiQp xAy ldp) b6n trong kj'vd c6c chi phf li6n quan d6n ho4t dQng kinh doanh U6t agng s6n tlAu tu nhu: Chi phi kliAu hao; chi phi st'a chfi'a;

chi phi nghiQp vg cho tiru€ BDS ddu tu theo phu'o'ng thfic cho thir6 ho4t dQng (trudng hgp ph6t sinh kh6ng l6n); chi phi nhugng b6n, thanh lli BDS dAu tu

Khoin dU phdng gi6m gi6 hdng t6n kho tlugc tinh vdo gi5 v6n hAng brirr tr6n co sd s6 lugng hdng

t6n kho vd phAn-ch6ntr ipcn gita gi6 tr!thuAn c6 th6 thpc hign duo-c nho lron gi6 g6c hdng tdn lcho.

Ifti x6c Ainfr.mOi luo.ng hdng tOn ttro.b! giem gi6 c6n phdi trich !0p drl phdng, phii loai trir kh6i lugng hdng tdn kho Aa t>l Ouqc ho p d6ng ti€u thp (c6 gi5 tri thuAn c6 thd thqc hi6n dLro c khdng

indpTr* gieiri ghi sO; nirung'chua'chuyln giao cho kh6ch hdng n6u c6 bing chfrng chic chin vd viQc kh6ch hdng sC kh6ng tir b6 thUc hiQn ho.'p d6ng'

Gi6 v6n vd khoin doanh thu do n6 t4o ra phAi duo.'c ghi nh{n"tl6ng thd'i theo nguyOn tic phir hqp.

Tuy nhi€n trong mQt sti tru'dng ho p, nguy€n tdc phir ho p c6 th6 xung dQt vdi nguydn tac thqrn trqng thi phii c6n cil'vdo bdn ch6t vd c6c Chudn mgc k6 to6n cl6 ph6n 6nh giao dlch mQt cdcli trung thpc, hqp ly

Nguyln tic kd ntin chi phi bttn hdng, chi phi qurtn $t doonlt nghipp

Chi phi b6n hdng phdn 6nh c6c chi phi thpc tti ph6t sinh trong qu6 trinh b6n sin phAm, hdng ho6,

.ung

"6p dich vf,^bao gdm c6c ctri ptri chdo hiirg,

gi6'i thiQu ien phAm, qu6.ng c6o sdn phAm, hoa

n6ng Uan hang, chi ptriUao hdnh s6n phAm, hdng hod (trir hoat clQng xdy ldp), chi phi bdo qudn,

tl6ng g6i, vQn chuy€n,

Chi phf quAn lf doanh nghiQp phdn 6nh c6c chiphi quAn lli chung cfra doanh ngltiQp g6rn c6c chi phi

vA luong nhdn vi6n b0 phfl.n quin l;f doanh nghiOp (ti6n luong, ti€t't c6ng, c6c khoAn phg c6p, ); bAo

hi€m xd hQi, bio hi6m y t6, kinh phi cdng doAn, b6o hi6m tlr6t nghipp cfra nhAn vi6n quAn lf doanh

nghiQp; chi phf vat lipu vdn phdng, cdng cp lao dQng, khdu lrao TSCE dilng cho qudn llf doanh nghiQp; ti6n thu6 d6t, thuti m6n bdi; khoin lfp.dg phdng phdi thu.kh6 cldi; dich vrJ mua ngodi (cli6n,

noO", aign tho4i, fax, b6o hitim tii s6n, ch6y n6 ); chi phi bing tidn kh6c (titip kh6ch, hQi nghi khdch hdng ).

C6c khoAn chi phi b6n hdng, chi phi quin lf doanh nghiQp kh6ng drLo c coi ld clri phi tinh thrr6

TNDN theo quy tlinh cria Lu|t tliu0 nhung c6 tldy dir h6a don chfrng tir vd d6 h4ch to6n dfng theo

Ch6 dg k6 toa; thi khdng dugc ghi giAm chi phi k6 to6n md chi cli€u chinh trong quyiit to6n thu6

TNDN ae tam tdng s6 thu6 TNDN phai nQp.

13.

Bdn thuydt minh nay td m\t bA phdn kh6ng thii tdch rd'i vd dryc dpc cimg v6'i cdc bdo cdo tdi chlnh dinh kdm.