BC tai chinh Quy III 2017

BC tai chinh Quy III 2017 tài liệu, giáo án, bài giảng , luận văn, luận án, đồ án, bài tập lớn về tất cả các lĩnh vực ki...

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A Tiri sin ngin hqn

( 100=l l0+120+130+140+150) 100 62 8,8{{,99 tt,tt09 s 19,912,982,639

I Ti6n vir cfc khoin tu'ong tluo'ng tiOn 110 32,046,320,127 32,530,639,72tt

I Ti0n lil v.0 t 52-046.320-t2l i 2.5 30.6i 9.728

2 Cric khoin tucrng duo-ng ti6n il2

II Diu tu tiri chinh ngin han r20 v.02 I 6,(Xr0.(XX).(XX) I 6,000,000,000

I Chrlrng khoiin kinh doanh l2l

i t)Au tu rrlrr giiL d6n ngay drio han lzi r6.000.000.000 r6.000.000,000

IIl Cric khorin ph:ii thu ngin h4n I30 123,719.357 ,172 36{,565,230, t 09

L Phai thu ngdn han cua khdch hdng lI 452,591,91 5,606 385,370,265,612

2 Trai truoc cho ngudi bdn ngin han li2 5.989.748.765 7,267,514,165

i Phrii thu ndi bd ngdn han l]i

4 Phrii thu theo tiiin d6 k6 hoqch hqp al6ng xAy

(r Phrii thu ngin hirn khhc r36 r0,893,495,943 16,178,479.277

7 Du phdng cric khoin phii thu ngln han kh6

dt,i ('i) 137 (45.7s 5.802.842) (4.i,25 r.029.245)

8 Tdi srin thi6u cho- xu l{ l]9

I \' ll:'rng tirn kho lJ0 53,.110,6 l 5,55{ 52,575,0JJ,7{6

2 Du phdng giim gi6 hdng t6n kho 149

V.'l':ii san ngin han kh:ic 150 81,768,705,6s6 5.1,2{2,079,056

I Chi phi tra truoc ng6n han r5l 6.478,397.622 2.008.526.652

2 Thu€ gi6 tri gia ting duqc khdu trii r52 71.357.694.735 48,786.887.:154

3 Thud vd ciic khorin khric phrii thu Nhd nu6c r53 v.05 2,932,6t3,299 1.446.664.950

.1 Giao dich rrua bdn lai trrii phi6u Chinh phi r54

5 Trii san ngan han kh:ic 155

ll Tiri s:in dii han 200 7 60.267 ,272,69t1 7tt9,tttl{.311I ,01(r

l ()ic hhorin phli thu tlrii h:rn 2l0 I 7,9JJ,06

t ,J5{ r 7,tJ3,061 ,15{

l Phai thu dhi han khric 2t6 t7,933,06t,354 17.,133.0(r I.354

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2 DU phdng phii thu dii han kh6 ddi (*) 2t9

II Tiri sain c6 tlinh 220 v.08 {30,5{1,{15,559 461,572,391 ,395

l TSCD hIu hinh 22t 128,053,573,032 ,t58,98 t,179,421

- Nguy6n gid 222 668.278,239.6t6 667 777 .68t,564

- Gi6 tri hao mdn liy k6 223 (240,224,666.584) (208,796,502,t41)

2 TSCD v6 hinh 227 v.l0 2,187,842,,527 2,591,211,972

- Nguydn girl 228 1.077.046.156 4,037,046,456

- Giri tri hao mdn liy k€ 229 t,589,203,929) 1,445,834,484)

I ll Bit d6ng sin tliu tu 230 v.l2 24,240,1,t3,900 24,515,433,300

- Nguy€n giri 231 25,306.253,729 25,306,253,729

- Ciri tri hao rndn liy k€ (*) 232 l .066 109.829) (790,820,429)

IIl Tiri sdn d<i'dang dii h4n 2{0 3,355,623,r 43 2.819.0{3,ri65

l Chi phi sin xuAt kinh doanh do dang ddi hqn 2.1 I

2 Chi phi xiy dung co brin do dang 3.355,623 r43 2,8 | 9,043,865

V I)iiu tu tii chinh dii hqn 250 l I,920,000,000 I 1,920,000,000

I Ddu tu viro c6ng ty cor.r 25t

2 DAu tu vdo cOng ty liCn doanh, li6n k€t 252

3 Diu tu g6p v6n vdo don vi khric 253 v t3 36,920.000.000 36.920,000.000

4 Du phdng d6u tu tii chinh ddi han (+) 254 (25,000.000,000) (25,000,000,000)

5 Dau tu nam git d6n ngdy d6o hpn 255

VI Tiis:in dii h4n khirc 260 272,277,028,712 271,621,451,122

l Clhi phi tra trLLcrc diri han 26t v t4 272.277.028.7 42 271.624.451.122

2 Tdi srin thu6 thu nhdp hoin lai 262 v.2 t

Tiing cQng tiri s:in (270 = 100 + 200) 270 1,3tt9,112,271,507 I,J09,797,363,675

Ngu6n viln

A Ng ph:ii tr:i (300 = 310 + 330) 300 I ,002,30{,{6ti,6{6 927,863,123,975

I Nrr' ngirn huu 310 v.l 5 e r 2,500.62{.8tt3 8J7,1198,350,2{ I

l Phrii trd ngucri brin ngin lran 3il 47 1.902.0t0.268 5I0,t74,848,575

2 Ngucri r.nua tr6 ti€n truo-c ngin han ir2 552.892.190 246,87 t .360

3 Thu6 vd cdc khodn phdi n6p nhd nu6c )l) v t6 2,564,557,835 1.181,0e6.260

4 Phdi trd ngucii lao d6ng 3t4 r2,339.334 | 53 t4.t36,277.345

5 Chi phi phdi tr6 ngin han 3t5 v.l7 1.499,509.548 4.489,429.508

6 Phai trd noi bo ngin han 316

7 Phdi trri theo ti6n d6 kC hoach hop d6ng x6y

8 Doanh thu chua thuc hi6n ngdn han 3r8 v t8 8216.087-(r6,1 865,371 67 t

9 Phrii tri nuin han kh{ic 319 6.7t8.00l.064 20.644.770.295

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10 Vay vd nq thue tii chinh ngin hqn 320 4t4,078,232,161 286,t59,685,227

ll Ng dhi h4n 330 89,803,843,763 89,964,773,731

l Doanh thu chu'a tliuc hi0n diri han JJO 25,488,864,459 25,055,507,820

2 Phrii tri diri han khric 337 64,3t4.979,304 64,529.81 7.686

3 Vay vd no thue tdi chinh ddi han 338

+ trai phi6u chuytin d6i 339

6 Thu6 thu nhip hoin lai phii tri i4t

7 Du phdng phai trri dii han 3+ L 379,448,228

8 Qu! ph6t tridn khoa hoc, c6ng nghQ 3,+3

B V6n chri sri hiru {00 386,807,802,861 J8l ,93.1,239,700

I Vdn chu sri h[ u {10 386,807,802,tt61 381 ,934,239,700

L Vdn gop cua chu so hirLr 4il 277 t 98.500.000 277 I 98.500.000

2.'fhing dLl v6n c6 phin 412 I 9,71 7,060.000 I 9.71 7.060.000

a Qui h6 tro sip x6p doanh nghidp 419

5 Qu! khric thuQc v6n chLli sri hffu 120

6 Loi nhudn sau thu6 chua phdn ph6i 121 6,067,623,157 1.194,059,996

- LNST chtar phdn pndi mv kd ddn cuiii ki,

tt'u'6c 12 1a I ,l 70,059,997 609.838.01 I

- LNST chuu phdn phdi k) ndv 12 1b 1.897.561.160 58J.22 1.985

I 2 Ltvi ich c6 d6ng kh6ng ki6m sodt 122

II Ngu6n kinh phi vir qui kh:ic rl0

L Ngu6n kinh phi 431

2 Ngudn kinh phida hinh thinh TSCD 432

C Lqi ich c6 il6ng thi6u s6

'l irng ciing ngu6n r'6n ({J0 :300 + {00) {{0 r,389,112,27 t,507 I,J09,797,J(r.].675

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l Doanh thu brln hing vi cung cip tlich vr1 0t vt.25 901,975,576,676 6J2,599,3 t 8,728 2,5J5,6,10,698,272 t,827,223,560,260

2 (liic khoan giarn trit 02

3 Doanh thu thuAn ue b6n hang vd cung c6p

dichvu(10=01 -02) l0 903.97 5.57 6.676 632.599.3 r 8.728 2.535.640.698.272 |.827.223.560.260

4 Ci6 v6n hing bin lt Yt.27 780,567,225,667 50J,6J0,052,6{ I 2 r 72,1 44,7 t 5,365 t ,576,75.1,3.t3,1 7 1

5 Lg'i nhuin gQp brln hing vi cung c6p dlch

v1t(20=10-ll) 20 123,408,151,009 121,969,266,087 363,495,982,907 250.469,217,089

6 l)oanh thu ho4t dQng tdi chinh 2t VI.26 934,020,336 345.053.285 1.893.250.121 5,598.585,3 t4

7 Chi phi tdi chinh 22 VI.28 5,52t.290.232 4.3 67.925.(rtiO 1i.577.711.355 l 0 t 82.706.56 1

- Trong d6: Ldi vay phai tra /) 5,195,921,01 I t,367,925,680 t3,2 I t,562,909 t0.056.389.9 t8

tt Chi phi bain hdng 24 t02.045.448,374 106.8 r3.629.732 303,202.602,426 201,385,817,73{t

9 Chi phi qurin lj doanh nghigp 25 I6.505.696.2,16 t8.699.720.789 44.399.67 4.7 55 35,045,960,449

10 l,oi rrhuin thuin tr'r'ho:rt dQng kinh rtoanh

{Jt} = 20 + (21 -22) - (2r + 25)} JO

269,936,{9J ( I,566,956,829 1,209,212,192 9,45J,1t 7,655

I l 'l-hu nhflp khric 3l 3.691.223 735 I 59.802 I 8,945.330

12 Chi phi kh6c 32 12.925.350 46.839, I 34

1 i l.oi nhuiirr kheic (40 - 3 I - 32) 40

o.231.t27) 6tt{t.320.668 18.945.110

14 Tiing lg'i nhuin k6 toin tru'6'c thu6 150 =

J0 + 40) 50 260,702,366 ( 1,5(r(r,956,It29 {,897,56J, I 60 9,412,262,985 I6 Chi phi thu6 -INDN

hiQn hdnh 5t VI.3O 453.85 r

r 26 750,497,63t

17 C'hi phi thue TNDN hoan l ri 52 vt.30

Itl Loi nhu{n sau thu6 thu nhf,p doanh

nghi6p (60 = 50 - 5l - 52) 60 260,702,366 (2,020,807,955 4,897,56J, I 60 8,72 t,765,354

I 9 L.ai co ban tr€n c6 phi6u 70

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BAo cAo LUL; cHUYEN TItN TE QUV III NAM 2OI7

Dctn vi tlnh.

Chi ti6u MS TN,I Quf niy L[y kti ti'.Iiu nIm tl6n cuiii quj

Nim nay Nim tru'6'c Nim nay NIm tru'6'c

l Lurr chuyOn tiif n til hoat tl6ng kinh tloanh

L Lo'i nhuin tru'ri'c thu6 0l 260,702,366 I,566,956,829) :1,897,563, 160 9,472,262,985

2 Di6u chinh cho c:ic khoin

- Khdu hao tdi sdn c6 dlnh 02 7,977,202.997 t0.050.427.722 29.502,597.784 24,496.469.920

- C6c khorin dU phdng 03 227.280.809

- Lai, 16 ch6nh lOch ri gi6 h6i clo6i chua thr,rc hiQn 04

- Lai 16 tir hoat d6ne dAu tu 05 695.459-217 (34s.0s3,285) (5,598.s85,3 r4)

- Chi phi lai vay 06 5.195,924,011 4.367.925.680 13.21 1,562,909 10.056,389.91 tt

.1 Loi nhuin ti'ho4t ilQng kinh doanh tru'6'c thay

Adi vlin lu'u d6ns 08 I 4, I 29,288,59 I t 2.506,J43.288 47.6 t t.723.85J 38.653,8r8,3r8

- l-ine siam c6c khoan phdi thu 09 ( r9.8 r9.991.000) 9,514.078.200 t6,427,165.985 24t,t26,198.t02

- Tane eiam hdne t6n kho I 1.970.1 12.36 r 20.257.85 5.782 t.633,2$,874 ( I 5.649.ti57.120)

- Ting, giam ciic khodn phai trd (kh6ng k6 l6i vay

phiii tra, thu6 thu nhap phdi nQp) ll (74,894.834.254) (43,493.142.079) (2r3.r52,630,564) (254,879,63 r,480

- Tine eiim chi Dh[ tra trudc t2 t.853.122.273) 19,27s,690.590 (33.487.954, r 03

l'iins siarlr chrine khoiin kinh doanh l3 (5,r48.327.5r6) (13.r6r.s24.0351

- Ti0n lai vay dd tla l4 (8,269.576, I 85) (44, l 84.4091 t4.466.413,517

- Thu6 thu nh{p doanh nghiQp dd nQp l5 (44.796.464

- 'fi0n thLr khdc trlr ho4t dQng kinh doanh I 32,056.4s3,210 28.370,9t7.774 32.056.453.2 l0 40.94lt.620.756

- Ti€n chi khric tir ho4t dgng kinh doanh t7 54.296.595.961 561.909.260 5-1.29(r.595.96 |

Lu'u chuv6n ti6n thuin tir hoat tl6ne kinh doanh 20 736, I 75,080 t72,695,{50 (74.J33.t90.t25) 2.199.984.492

l f iOn chi <1€ mua s6m x6y dgng -ISCD

vd c6c TS ddi han khdc 2t (6.r68.r94.3231 (8,298.080,5 l9) t 4.52 1,1 43.095) (5'7 927 448,059)

2 l'i€n thu tri thanh ly nhuqng b6n TSCD vd cric tdi

san dii h4n khric 22 I,393.612,000

3 Ti€n chi cho vay, mua cAc c6ng cu ng cia don vi

4 Ti€n thu h6i cho vay, bdn l4i cric c6ng cu ng cua

don vi kh6c 24

5 Ti6n chi diu tu e6p v6n vdo don v! kh6c 25

6 Ti6n thu n6i OAu tu g6p v6n vdo don vi khriLc 26

l,u'u chuvOn tidn thuin ti'hoat d6ne diu tu' JO (4,774,s82,J23) (8,298,080,5 t 9 ( l{,s2 r,I r.1.095) (56,089,J69,946

lll t,uu chul',0n tidn ti'hoirt 116ng tii chinh

l Tidn thu tri phiit hinh cd phi6u nh{n v6n g6p cua

chu so h[iu 3I

2 l-i€n chi tra v6n g6p cho c6c chu so hriu, mua lai

co phi6u cua doanh nghiQp da phrit hdnh 32

3 Tien va1 ngdn han ddi hqn nhAn duoc JJ 619.634.t37.372 429.425.938.668 I tt21.16[3.3 r tt.2-] I 1.303 160.48tt.9.17

4 Ti€n chi trd ncr g6c var- 3,1 (586.523.7 52.228) (443.337.073.8 I 4l I 7 I 6.09{t.304.6 I 2 (l ,29 I 669 7 7 7 ,428)

5 Ti€n chi tra no thu€ tdi chinh 35 13 r 88.745

6 C6 tric, loi nhu4n da rra cho chu sd hiu 36 ( r 6,530,634,534) Lu'u chuyOn ti6n thuiin ti'hoat r16ng trii chinh {0 J3, I 4J,573,889 (r3,9r r,r3s,r46) I 08,J70,0 lJ,6 t 9 (s,039,92J,0 r 5

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Lurr chuv6n tiin thuir tron,: ki (20+J0+{0) 50 29,105, t66,6{6 {22.0.}6.520.2 t 5) 19,5I5.680,-r99 (s8,929,J08,t69) 'I idn ri tuorrg du'orrg tiin diu ki 60 22,9{ |, t5J,l8 t 51,371,659,261 12,5J0,619,728 90,26{,{.17,5t5 'l i[n r;i lurrng duong tiin cr'6i ki (50+60+(,1) 1t) 3l 52,0{6,t20,127 Jt,3J5,t.19,0J6 52,0t6,120, t27 31,335,tJ9,0{6

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QUY ill/2017

DLm vi linh:

hr-rat ilQng ciia doanh nghi6p

l- Hinh thfc scr hftu

2- Linh vuc kinh doanh: khi hori I

k inh doanh

4- Dic di6m hoat d6ng cua doanh nghidp trong ndm tii chinh c6

inh hucvng ddn brio crio tii chinh

toin, don vi ti6n ti sii dg

l- Ni6n d6 k6 torin (bat d6u tu ngiry: 0l/01 ket thric vio ngdy:

3U12)

2- Dcrn vi ti6n t6 su dung trong k€ toiin;

III- Chuin mgc vi Ch6 iIQ kG to:in rip dung

l- Che d6 kd torin rip dgng: theo quy6t dinh I 5/BTC ban hinh ngiy

2- Tuy6n

toiin; c6

vi6c tu6n thir muc k6 toiin vd C

3- Hinh th[c ke to6n dp durrg: K6 toiin mii

\'- Cric chinh srich k6 torin rip dqng

tac ghi nhan ch6nh lQch ddnh giri lai tii sdn.

i nhAn ch6nh l6ch

- Nguydn tac ghi nhan loi nhuin chua ph6n phdi; theo CD ke toan

vd luAt thu6 TNDN hi6n hanh

l- Nguydn tac ghi nhan ciic khoin ti6n vd cric khodn tuong duong

PhLrunq ph:ip chu icrlc d6ng ti6n khric ra

2- Nguydn tic ghi nhdn hdng t6n kho:

tinh giri tri hdng t6n kho; binh qudn hach to6n hdng t6n kho; k€ khai th

l6p du phdng girim giri hdng t6n kho

3- Nguydn t6c ghi nhdn vd kh6u hao TSCD vi b6t d6ng srin <liu tu:

- Nguy6n tlc ghi nhan TSCD (hlu hinh v6 hinh thud tiri chinh);

- Phuong phrip khAu hao TSCD (hfru hinh, v6 hinh, thu6 tdi chinh):

duong thang

4- Nguy6n tic ghi nhan vd kh6u hao b6t d6ng sdn diu tu

- Nguy€n tdc ghi nhin bit d6ng san dau tu:

- Phuong phrip khiu hao bit d6ng sdn d6u tu

5- Nguy6n tac ghi nhan ciic khoiin d6u tu tdi chinh:

- Cric khorin dau tu vao c6ng ty con, c6ng ty li€n k6t v6n g6p vdo

co sd kinh doanh tl6ng ki6m sorit;

- Cic khodn d6u tu ching kho6n ngin han;

- Chc khodn driu tu ng.irr han ddi han khric:

- Phuong phep lip du phdng giim girl dAu tu ngin han, ddi han.

6- Nguy6n t5c ghi nhin vd v6n h6a ciic khodn chi phi di vay:

- Nguy6n tic ghi nhdn chi phi di vay;

- T! lQ v6n h6a duoc su dung d6 xric dinh chi phi di vay dugc v6n

h6a trong kj,;

7- Nguy€n tic ghi nhin vi vdn h6a ciic khoin chi phi khric:

- Chi phi trd trLroc:

- Chi phi khric;

- Phucrng ph6p phin b6 chi phi trA truoc ; theo thoi gian

- Phuong phrip vi thdi gian phAn b6 lcr-i th6 thLLcrng rnqi

8- Nguydn tic ghi nhin chi phi phrii trri

9- Nguydn tec vd phuo-ng phrip ghi nhAn cdc khodn dy phdng phdi

tri.

l0- Nguy€n tic ghi nh4n v6n cht sn hiru:

- Nguy€n tIc ghi nhAn v6n diu tu c0a chri so h0u, thlng du v6n c6

phin, vtln khric ctla chri sn htu.

I l- Nguy6n tic vh phuong phrip ghi nhin doanh thu:

- Doanh thu brin hdng: hori don brin hdng hdng th6ng

- Doanh thu cung c6p dich vu; hori don brin hing hing th6ng

- Dolnh thu hoat dung tai chinh:

- Doanh thu hc'rp d6ng x6y dung

l2- \gur0n tirc rl grhrrrrng phrip ghi nhiin chi I)hitiii chinh.

lJ- Nguv6n tic vh phuong phnp ghi nhin chi phi thu6 thu nhip

doanh nghi6p hi6n hirnh, chi phi thu6 thu nhip doanh nghiQp

hoin 14i.

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tinh: don

I- Dlc tli6m hopt ilQng cria doanh n

l- Hinh thfc so- hiu v6n:

kinh doanh: khf ho:i I

4- Ddc di6m hoat d6ng cia doanh nghiBp trong nem tdi chinh c6

rinh huone d€n b:io crio tii chinh

sri dgng trong k6 torin

II- Ni6n ilQ k6 torin, tlon

k€ torin (b5t dAu til ngdy: 0li0l ket thic vio

2- Don vi t

III- Ch mg'c vi Ch6 ilQ k6 torin rip d

| - Che d0 k6 torin :ip dung: theo quy6t dinh l5/BTC ban hdnh ngd

tu6n thu Ch mgc kd toiin vd Ch6 dd k

3- Hinh thfc ke toen rip dpng: K€ torln mii

V- Cric chinh s:ich k6 torin ip d

tlc ghi nhpn ch0nh l6ch drinh giri lai tii sdn.

tic ghi nhan ch6nh l6ch

- Nguydn tic ghi nhAn loi nhu4n chua phdn ph6i; theo CD ke todn

vi luit thu6 TNDN hi€n hinh

i nh6n cric khorin ti6n vd cric khorin

I'hLrung phdp chu

trong k6 todn

tirc !.hi nhin hirng tdn kho:

- Phutrng phrip tinh giri tri hdng t6n kho; binh qu6n gia

hach todn hdng ton kho: kd khai

3- Nguydn tic ghi nhdn vd khiu hao TSCD vd bdt dQng srin dAu tu:

- Nguy6n tic ghi nhan TSCD (htiu hinh v6 hinh thu6 tdi chinh);

- Phuong phrip khdu hao TSCD (hiru hinh, v6 hinh, thu6 tdi chinh):

rac ghi nhan vi khdu hao bit

tic ghi nhAn bit d6ng sdn