BC tai chinh Quy I 2017 tài liệu, giáo án, bài giảng , luận văn, luận án, đồ án, bài tập lớn về tất cả các lĩnh vực kinh...
Trang 1TONG C6NG TY KHi VIET NAM CTCP
Dia chi: TAng 11- toir nhir ViQn Diu Khi, 167 Trung Kinh - Hn NQi
Bao gdm:
1- Bdng can d6i ki5 toan
2- Bito cito k6t qud kinh doanh
l- Brio ciio luu chuydn ti6n t9
4- BAn thuyi5t minh biio c6o tiri chinh
Nem 2017 t-tii-{iMilinT
Trang 2C6ng ty c6 phAn kinh doanh khi h6a l6ng Mi6n Bic
'lang I I -'loi nhd ViQn ddu khi - 167 Trung Kinh - Ydn Hod - Cau Gi6y - Hd Ngi
BANG cAN odr KE ToAN
eui I NAM 2017
D(m vi tinh din
so
Thuy6t
.,\ 'l':ii san nsrin h4n (100=l l0+120+130+l{0+150) I00 5ti9,.1(,3,0-15,{2 I 519,91 2,9ti2,639
l f ii'n r ir cic khoan tuo'ng duong tidn ll0 32.630.394.691 32,s30,639,728
2 Cdc khodn tucrng duong tii:n 112
l DAu tu nim giir d6n ngdy ddo han t23 16.000,000.000 16,000,000,000
III Cric kho:in phdi thu ngin h4n .t30 431,714,395,216 -164,565,2-i0,109
I PhAi thu ngin han cua kh6ch hdng l3l 427,603,812,215 385,370,265,612
2 TrA tru6c cho nguoi ban ngdn h4n 132 1s.s73.587.1 94 7.267,514,465
4 Du phdng ciic khodn phdi thu ngin han kh6 ddi (*) Itt (44,278,02e.24s) (44 ,25 t ,02e ,245)
5 lii sdn thi6u cho xn lli ti9
2 Du phdng giim gi6 hdng t6n kho 149
\' 'Ihi s:in ngin h4n khric 150 6(r,tl6l ,ti73,76 I 5.1,2,12,079,056
1 Chi phi tra trudc ngin hqn l5l 4.335,623.021 2,008,526,652
2 Thu6 giri tri gia t6ng duoc khAu 1ru 152 58,899,042,946 48,786,tt87,454
3 Thu6 vir c6c khoan khac phAi thu Nhd nuoc 153 v.05 3,627,207 ,794 3,446,664,950
L Cic khoin phrii thu dhi h4n 210 I 7,J33,061,-15.1 I 7,-l-3-3,0(r l ,35{
1 Phrii thu ddi hFr khic 216 t7 .433,061.354 17 ,433,061,3s4
2 Du phdng phtii thu ddi har, \!q !q, 0 219
Trang 3(lhi ti6u MA
so
'l'huy0t
- Giri tri hao mdn lfiv k6 223 (219,212,476,81.5) (208.796.s02.141.)
- Gi, t hao mdn lf,v kd 229 (1.492,106,691) ( 1 ,,+45.834.48,+)
L Chi phi sdn xuAt, kinh doanh dd dang dii han 14t
2 Chi phi xdy dgng co bAn dd dang 242 3,974,008,765 2,819,043,865
1 EAu tu vdo c6ng ty con 251
2 DAu tu vdo c6ng ty li6n doanh, li6n k6t 252
3 DAu tu g6p v6n vdo dcrn vi khric 253 v.13 36,920,000,000 36,920.000,000
4 Du phdng dAu tu tdi chinh ddi han (*) )< I (2 5.000.000.000) (25,000,000,000)
5 DAu tu nim gitr <l6n ngdy <16o h4n 255
1 Chi phi trii truoc ddi hqn 261 v.l4 270,367.441,599 271,624.451.122
T6ns c0ng thi sdn (270 = 100 + 200) 27lJ I,368,s19,271,258 I,309,797,363,675
Nguiin v5n
A No phii trri (300 = 310 + -j30) 300 9ti-1,.1tt0,006,766 927,863,123,975
1 Phii trd ngudi b6n ngdn h4n 3ll 465,778,219,291 51.0,17 4,848,57 5
2 Ngudi mua tra tian tru6c ng6n h4n 312 1,s63,272,430 246,871,360
3 'l'hu6 vd c6c khoan phAi nQp nhd nuoc JIJ v 16 2,013,340,418 l, I 81,096,260
4 Phdi trd ngu<ri lao d$ng 314 8,596.441.623 14,136,217,345
5 Chi phi phii tr6 ngin han 315 v.t7 1.907,896.433 4,489.429,s08
6 Phrii trd n6i b6 ngin han 316
7 Phai trei theo ti6n d0 ki! ho4ch hgp d6ng xdy dgng 317
10 Vay vd no thu€ tdi chinh ngin han 320 404,953,3 18,861 286,159,685,227
4
(
(
\
Trang 4Chi ti0u M5
SO
Thuy6t
1 Doanh thu chua thuc hi6n ddi han 336 26,290.115,725 25,055,507,820
4 Qu! phrit tri6n khoa hgc, c6ng ngh6 343
B, V6n chri sri hfr'u {00 -3tt5,0-39,267,.192 3tt I,93.1,2-19,700
I V6n chri sti' hfru {10 385,039,,267,,192 3tt I,9-i4,239,700
l V6n g6p cira chir sd hiru 411 277, I 9tt,5 00.000 277, 198,500,000
2 1'hdng clu v6n c6 phin 412 1 9,71 7,060.000 I 9.71 7.060.000
4 Qu! h6 tro sip x6p doanh nghidp 419
5 Qu! kh6c thu6c vi5n chu so hiru 420
6 Loi nhu6n sau thu6 chua phAn phi5i 421 4,299,087,788 1,194,059,996
- LNS t chua phdn plt6i lay ka din cu6i k) rruoc I,194,059,996 609,838,01I
- LNST ch*u phan pn6i ki, ndy 42 1b 3,105,027,792 584,221 ,985
12 Loi ich c6 <l6ng kh6ng ki6m so6t .+ll
C L<ri ich
"6 ,16ng thi6u s6
'f6ns cOns nsrdn nii, (140 = 300 + '100) {-10 1,36ti,519,27,1,258 I,309,797,363,675
Nguir'i lip bi6u K6 torin tru d ng
HdNQi,ngdylq thdng ! ndm2017
Gi6m tl6c
ttwtf 7* rufl h
C0NG TY
cd PHin
oolllH l(tllflor
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E'toAN rn
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Trang 5C6ng ty CP Kinh Doanh Khf H6a L6ng Midn Bic TAng I I - Tod nhd ViQn dAu khi - 167 Trung Kinh - YCn Hod - Cau Gi6y - Ha Nqi
euf r NAM 2or7
Don vi tinh,
minh
Ou{ n}rv Luv k6 ti'<liu nim d6n cu6i qu{, NEm nay Nim tru'dc Nim nay NIm truri'c
l Doanh thu b{n hing vi cung c6rr dich vq 0l vI.2s 896,739,572,900 537,064,207,272 896,739,572,900 537,064,201 ,272
2 C6c khoan sidm trir 02
3 Doanh thu thuAn ve ban heng vir cung cdp
dich vu ( l0 : 0l - 02) l0
896,739,572,900 537,064,207,272 896,739,572,900 537,064,207,272
,1 Gir{ v6n hine bin il Y1.27 777.157,535.204 495.760,014,346 777,157,535,204 495,760,014,346
5 Lqi nhu{n gQp bin hing vi cung c6p dich
vs (20 = l0 - 1l) 20 I 19,582,037,696 41,304,192,926 I 19.582.037.696 41.304.192.926
6 Doanh thu ho4t dQng tdi chinh 2t vt.26 690,823,278 5,502,529,951 690.823.278 5,502,529,951
7 Chi phi tdi chinh 22 VI.28 3,626,471,035 4,642,66t,006 3,626,471,035 4,642,661,006 'l-rong drj: Ldi vay phai tru 23 3,626,47 t,035 1,637,I 30,565 3,626,17 t,035 1,637, t30,565
8 Chi ph b6n hdng 24 99,s44,626,225 29,606.633,164 99,544,626,22s 29,606,633,164
9 Chi ph quan li doanh nehiCp 25 14,394,201,135 7,234,863,562 1.1,394,201,135 7,234,863,562
10 Lo.'i nhuin thuAn til ho4t ttQng kinh doanh
{30 : 20 + (21 - 22) - (24 + zs)l 30
2,707.562,579 5,322,565,1 45 2,707,562,579 5.322.565.145
13 Loi nhugn kh6c (40 = 3l - 32) 40 397,465,2t3 397,465,2t3
14 -t6ng
lg'i nhuin k6 to:in tru'6'c thu5 (50 :
30 + 40) 50 3,105,027,792 5.J22.565.145 3.105,027,792 5,322,565, r 45
16 Chi phi thu€ TNDN hiQn hdnh 5l VI.3O
17 Chi phi thui5 TNDN hoin l4i 52 VI.3O
18 Lo.'i nhu{n sau thu6 thu nh$p doanh
19 Ldi co b6n tr€n c6 phi6u 70
ndm 2017
nsctylq
.rhang !
Gi6m d6c
Ha N1L K6 to6n tru'iing
Ngud'i l4p bi6u
6u,a
9",-fn
w /
WwSu/,1 CK
KE.TOAN
'&*61,
Trang 6C6ng ty CP Kinh Doanh Khi H6a Ldng Mi€n Bic
1'dng I I - Tod nhd ViQn diu khi - 1 67 Trung Kinh - Y6n Hon - CAu Gi6y - He NQi
BAO CAO LI,tJ CIIUYiN TIt,N TE
QUV I NAM 2ol7
inh: din
Ddn vi tinh' Chi liGu Mn sii Qu-1' nd-"" l,t1 t<6 tri Oiu nnm d6n cu6i quj
Niinl na\ Nim trurlc Nim nav Nim tru6c
l Luu chul'6n ti6n tr host tlQng kinh
d()anh
l Loi nhuin tru6c thu6 0l 3,105,021,792 5,J22,565,1,15 3,105,021,792 s,322,565,14s
2 Diilu chinh cho crc khoin
- Kh6u hao tdi san c6 dinh 02 I 5,010,556,707 4,788,216,194 15,010,556,707 4,788,2t6.794
- Ldi lo chenh lech tj gid hoi dodi
- Lai l6 tt hoat dOng dAu tu 05
- Chi phi l6i vay 06 3,626,471,035 4,637,t30,565 3,626,47 1 ,035 4,637,1 30,565
J Lqi nhu{n tir hoqt alQng kinh doanh
trudc thay o6i v6n luu dQng 08 22,969,336,313 11,142,382,063 22,969,J36,J,1J l{,742,382,063
- 'l'dng giim cric khoin phii thu 09 t4t,126,198,102 7 ,67 5 ,it20 ,254 l rl 1 1 26 1 98 102 7 ,67 5 ,820 ,254
- Tdng, giim hdng tdn kho l0 (35,649,857,120) (1,062,739,077) (35.649,857 120) 1.062,739.017) k6 lai vay phdi tri, thu€ thu nhip phai
- Tdng, gi6m chi phi tre truoc 12 (33,487.954, r oi) 4,359,883,578 (31,487.954, 103) 4.359.883,578
- Tdng, giim chung kho6n kinh doanh l3 (3,636, 163, r 9l ) (3,636,163,191)
- Ti6n lei vav de tre l,l
- Thuii thu nhfp doanh nghiQp da nQp l5 (526,628,739) (s26,628,739)
- TiAn thu khric tir ho4t dQng kinh
- Ti€n chi kh6c tir hoat rlQng kinh
l,uu chul'6n tien thuan tlr hoat al6ng
kin h doanh 2[ 4,050,57J,8r2 I t,5{2,170,91I {,050,574,t 2 I 1,5,12,170,91 I
l Ti6n chi d6 mua sim, xdy dgng TSCD
vd ciic TS ddi h4n khric 2t (20.603.496,669) (20,603,496,669)
2, Ti6n thu tir thanh Iy, nhuong bdn
lS( D va cic tdi san diri han khric 22
3 Iidn chi cho vay, mua c6c c6ng cq ng
4 Ti€n thu h6i cho vay, brin l4i c6c c6ng
cu ng cria don vi kh6c 24
5 f i6n chi dau tu gop v5n vdo don vi
6 Ti€n thu h6i diu tu g6p v6n vio tlon
7 Tidn thu l6i cho vay, c6 tuc vd lgi
nhuin dugc chia 27 690,823.278 24,140,090 690,823.2 7 8 24,140,090 Luu chuy6n ti6n thuAn tt hoqt tlQng
tl6u tu JO (19,912,673,391) 2{,1d0,090 (19,9r 2,673,J91) 2{,1{0,090
, J
I (
,( II )
Trang 7(lhi 1i6u Mi sd Qufnny L[v k6 til tliu ninr d6n cudi quj'
\ir nr nlr Nim lru6'c Nim nav Nim tru6c
III Luu chuy6n tiin tir hoat tl6ng tii
ch inh
l l'iCn thu tU phdt hinh c6 phi6u, nh4n
2 Ti6n chi tra vOn g6p cho c6c chri sd
htru, mua l4i cii phiiiu cta doanh nghiQp
da phet hanh
3 Ti€n vay ngin han ddi h?n nhin dugc 33 635,597,695,863 360,667,940,028 635,597,69s,863 360,661,940,028
4 fi6n chi tra ng g6c vay 34 (6 r 9,63 5,842,321 ) (428,7 59,95s,032) (619,635,842,321) (428,159,gss,032)
5 Ti6n chi tra nq thuC tai chinh :15
6 C6 tric, lgi nhu{n dd tr6 cho chir sd
l,uu chuy6n ti6n thuin tu ho?t tlQng
tii chinh {0 1s,961,853,512 ((rtl,l I J,(,1 5,(X).1) 15,96r,853,542 (6tt,l t 3,615,00.1)
Lu u chuyGn ti6n thuin trong k!
(20+30-1-49; 50 99,75,t,961 (56,7,17,304,003) 99.75{,96J (5(,.717,J0'1,(X)3 )
'I'iin vi tuong tlurrng tidn rtiu kj 60 J2,530,6J9,728 106,05(),ti66,039 12,510,6J9,728 106,050,866,039 (50+60+6r ) 70 32,6J0,J9{,691 .19,J0t,562,036 J2,630,J94,691 ,t9,J01,562,0J6
Ha Nrli nedyl( I thdngly nc)m 2ul7
Gi6m d6c
K6 todn tru6'ng
4
Ngudi lip
ac
a,n/
-.t'
W'lh W"1 ai
9a,6ua 9,,
CONG TY
co'pniu
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urEH sic
IT TOAN TRUONG
Trang 8C6ng ty Cl' Kinh Doanh Khf H6a Long Mi6n Bdc
'fAng I I - To?r nhd ViQn dAu khi - 167 Trung Kinh - Y6n Hod - Ciu Gi6y - He NQi
BAN THUYET MINH BAo CAo TAI CHiNH
Qiri I niim 2017
I - Flinh thuc so htu v6n: C
2- Linh vuc kinh doanh: khi hori
hoat dQng cria doanh nghiQp trong nim tdi chinh
d6n brlo c6o tdi chinh
l- Ni6n dQ kC to6Ln (bet tu ngdy: 0l/01 kCt thfc vdo ngdy:
31n2)
2- Dcrn vi tiCn te sir
III- Chuin muc vi (lh0 d
l- ChC d0 k6 to6n rip dung: dinh l5/BTC ban hdnh
2- Tuy6n
toiin; c6
mgc k6 to6n vd
3- Hinh thuc kC to6n
\'- C:ic chinh srich k0 torin ri
tdc ghi nhdn chdnh lQch drinh giri lai tdi sdn.
tic ghi nhin ch0nh l6ch 1
- Nguy6n tdc ghi nh4n loi nhuAn chua phdn
torin vd luAt thu6 TNDN hiQn hdnh
1- Nguy6n 1ic ghi nhin cdc khoin ti vd c6c khoAn tuong
tic ghi nhAn hdng t6n khol
tinh ui6 tri l.riu.rp t6n kho: binh
n kho; kC khai thuong xuydn
tdc ghi nhdn vd khdu hao TSCD vd
- Nguydn tic ghi nhfn TSCE (htu hinh, v6 hinh, thud tdi
Trang 9hao TSCD (hiru hinh, v6 hinh, thud tdi
tdc ghi nhdn bit d6ng sin dAu tu;
hao b6t d6ng sin d6u tu
tdc ghi nhAn cric khoan tldu tu tii chinh:
- Cric kho6n ddu tu vdo c6ng ty con, c6ng ty li6n k
vdo co srv kinh doanh ddng ki6m sorit;
tu ngAn han, ddi han khric;
tic ghi nhdn vd v6n h6a c6c khoAn chi phi di
tdc ghi nhAn chi phf di
h6a ttugc sir dpng d6 x:ic dinh chi phi di vay dugc
h6a ciic khodn chi phi khdc:
hdn b6 chi phi tra tru6c : theo thtri gian
q NSiryCn tA vd phucrng phrip ghi nhdn cric khodn du phdng
nhdn v6n chu so hitu:
INguyen tic ghi nhQn v6n dAu tu cira chir so hiru, thqng du
v5n c6 phAn v6n khric cira chi so hiru
tic vh phuong phrip ghi nhin doanh thu:
dich vu; hoa dcrn biin
nhflp doanh nghiOp hiQn hirnh, chi phi thu6 thu nhip
4- Nguy0n tic ghi nhan vd khAu hao bAt dQng sAn ddu tu
- C[c khoan diu tu chur 6n han;
- Phuong t )n[ glam sta oau tu ] ran ddi
- Chi phi tri truoc:
- Chi phi khric;
- Phuong phrlp \a thdi gian phin b6 lqi th6 tl.rucrng nriri
& Nguyen t6c ghi nh4n chi phi phdi trd
- Doanh thu b6n hirng: hoa don bdn hAng hdng th6ng
- Doanh thu cur
- Doanh thu hoat d6ng tiri chinh:
- Doanh thu t ng xd_v- dung
l2- Nguv6n tic vh phuong J
Trang 10Chi tiOu ()ui nir
I,l- C:ic nghiQp vg dg' phdng rtii ro h6i alodi
I5- Cric nguy6n tIc vh phuong ph6p kG torin khic.
V- Th6ng tin b6 sung cho cric khoin mqc trinh bdy trong BAng
can <l6i k6 torin
0l- Ti6n vh cric khorin tuong duong ti6n -12,630,-i9-1,691 19,303,562,036
02- Crlc khoin dAu tu thi chinh ngln h4n: 16,000,000,000 16,000,000,000
- Chung khoan dAu tu ngen han
03- Crlc khoin phii thu ngin h4n khic 32,8.15,025,052 I 3,702,tttiJ,1 -16
- Phrii thu vC c6 tuc vd loi nhudn
- Phdi thu ngudi lao dQng
- Phii thu khric
- Ky quy mo thu tin dung NK
- Ildng mua dang di tr6n duong
- Thdnh phdm
- Hdng gti di b6n
- Hdng ho6 kho bdo thu6
- Ilang hori bdt dQng s6n
rci,i t i ghi s6 cira hang t6n kho ding tl6 th6 chdp, c6m c6
drim bdo cric khodn ng phdi trd:
- C,ia t.i hoe";hap du phdng gidm gi6 hdng t6n kho trong
* C,ic t rrvng trqp ho{c sg ki6n ddn clOn phii trich th6m ho{c
ho?rn nhdp du phong gidm giri hdng t6n kho:
05- 'l'hu6 vi cric khoin phrii thu Nhi nu'6c 3.627,2117,791 2,113,996,001 -:ihG thr rhap d*"h nghiQp nQp thua 3,625,649.423
Trang 11I,558,371 2,113,996,001
06- Ph,ii thu ddri han n6i bd
- Cho vay ddi han nQi b0
- PhAi thu ddi han nqi b6 kh6c
07- l'hdi thu dii
- Ky quy, k;i cuqc ddi h4n
17,433,061,354
234.166.521.879 3,974,008,765
chi nhi XDCII do
- Goo rOn Ctv CP phan
10,000,000,000 10,000,000,000
2s,000,000,000
CP dAu tu vir tu vdn Tii chinh DK
1,920.000.000 1,920,000,000
- C6ns tv CP SX&TM I QT
270.367 111 ,599 l.l- Chi nhi tri truric tlhi
270,367,441.599
- Chi phi tra truoc cho
409,159,77 5,385 404,953,3 18,861
13.310.1r 8
| 6- Thu6 vir crlc khoin
- Thud ti€u thp d[c
1,994,123,884
991,438,3 18,
19,216,534
- Thud thu nhdp c6 nhdn
- Thu6 nhd dat vd ti6n thud
- Cric lo4i thu6 kh6c
- C6c khoan vi cric kho6n phdi n6p kh6c
l(r,920,(XX),(100
Trang 12Chi tiOu Qui nir
- Trich truoc chi phi ti6n luong trong thoi gian nghi ph6p 525.000.000
- Chi phi sua chira Ion T'SCD
- Chi phi trong thdi gian ngimg kinh doanh
- Phdi tri cho cdc don vi n6i b6
18- Cric khoin phii tr6, phrii nQp ngin h4n khric 20,{22,591,61ti 7,800,767,992
- 1di sdn thria cho giai quy6t
Doanh thu chua thilc hi6n
- Cac khodn phai trd, phii nQp kl6c 20"060.337.299 7.430.8s9.111
2l- Thi sin thu6 thu nhip hoin l4i vir thuO thu nh$p hoin
l4i phii tri
a - Tdi sdn thu6 thu nh6p hoin lqi:
- Tdi sdn thui-i thu nhfp hodn lai li6n quan d6n khodn chdnh
lQch tam thoi duqc khAu tru
- .lii
sdLn thu6 thu nhAp ho6n l4i li6n quan d6n khoan 16 tinh
thu6 chua su dyng
-'lni san thu6 thu nhAp hodn l4i li6n quan d6n khoin uu ddi
tinh thu6 chua s[r dqng
- Khodn hodn nhrip tii sAn thud thu nhdp hodn lai dd dugc
ghi nhdn tu c6c ndm tru6c
Tdi sirn thu6 thu nhqp hoin lai
t - fnu€ thu nhdp hodn l4i phdi trd
t hu6 ttru nfrap hoan lai phii tra ph6t sinh tu ciic khodn
ch6nh lQch tam thdi chiu thuiS
- Khoan hoan nh{p thuii thu nh{p hodn l4i ph6i tri dd dugc
ghi nhrin tu cdc ndm trudc
-Ttrufttru nh|p hoan lai phAi trd
U - Ctri tiet v6n dAu tu cira chu so hiru
- v6n gpp
"uu Nhd nuoc(38.55)
- v6n
c6tair-aa ddi tuqne kh6c(61 ,45)
- rtrang d; v6;46;[dn
cOng
* C,i,i t.i t"ai phi6u dE chuy6n thinh c6 phi6u trong nim
I 56 tuqng * phieu quY'
c - C6.€iao d, h ten5, v6i c6c chri so hiru vd phAn ph6i c6
tuc, chia loi nhu4n
Trang 13(lhi 1i6u Qui'niv
- V6n <l6u tu cta chri sd hiru
+ V6n g6p tang trong nAm
+ V6n g6p gidm trong nim
- C6 tric, lgi nhu{n dd chia
d-C6rf,c
- C6 tirc da c6ng b6 sau ngdy ket thtc k, k6 toan n[m:
+ C6 tfc tld c6ng b6 tr6n c6 phi6u ph6 th6ng:
+ C6 tfc dd cdng b6 tr6n c6 phi6 uu dii:
- Co tuc cua cd phi6u Lru ddi h)y k6 chua duoc ghi
d - C6 phi6u
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