bao cao tai chinh hop nhat q1 2014

bao cao tai chinh hop nhat q1 2014 tài liệu, giáo án, bài giảng , luận văn, luận án, đồ án, bài tập lớn về tất cả các lĩ...

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h-Nam 2014

TP HO CHi MINH

J II

;: {:,' ;; I I \ , V "IIAN ,'L III ( )!' (; ()'-I(; nr C1IlJ <\ OAU "-!II MAlSOBOI-U:"I

Ban hunh thea Of.) s6 1 /2006/0 D-I3TC n g~l y 2 0 /2 0(, cua llo ll't!o g GTC 6: Tl' 244 / 20 09 - 81 C 31/12/2009

Tl.li ngily 31 lh:"mg 03 113m 2014

2 Cae :"'li0~UllUOllg QUO ' l1 g ti~11 ( TJ< I Ll 112

A -TAl SAN NGAN H~N (]OO = 110+120+130+140+150 ) 100

I Ti~n vi! cae khoan ruwltg aU'n'n!! tif-n

_ 1 Phai thu~aeh hang (TK I~) _ _ 131 _ _ _ _ 44,811}14,964 ,258,508,430,071

2 Tni tnrac cho ngu6'i ban ( TK 331 ) 1 2 36,698,056,335 38,33422.5,85 :

4 Phai thu thea ti@n dQ k@ hO(:lch hop d6ng xayd ng 134 207,584,291,306

5 Cae khaim phai thu khac (TK lJ85;1388;334;338) 135 I V.03 18, 149, 156,391 18,010,862,470

6 DiJ ph6ng cae khoiln p ili thu kh6 doi (*) 139 (2,964,291,430) I (2,964,291,430)

-

-• IIUI ~JIU U( ll 11 ~11 \ ua hlldCl1 JI a ng

213 1 V.06

j Fhal tllu dili 11:;111 noi b

2 19

85,662,049,398 83,565,966,850

-Gia t i hao mon Illy k€ (*) Tk 2143 )

- -4 Chi phi x y dl,mg co ban -_ _d6 dang ( TK 24 J .) _ - - - ­ 230 V.11 L -4,010,444.351 ' 2,956,438.553

647,668.556 , 498

5 94 , 555,9 0 ,57 4

270T6NG CONG TAl SAN (270 = 100 + 200 )

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-4

<1 cu6i k5 ' S6 a 5 u k 5 ' 7> IA s6 I T h lly ~ t

9 Cae khoUIl phai [ra , phai nop khac (TK 1 8;338 ;344;4 51;141 31 V.18 20, 9 3,34 ,300

1 Phai tra dai han nguai ban ( T K ~ 331

I - - - - ­8]3 Phiii tni eli h~ n khac

7 Dl,l phoilfUJha0ra dai han

X PmJl1h tli l! citua lil ue hi(n _333 - - - - 1 _ _ _ _ ,

) ~ BANG CAN 901 KE ToAN

l11inh 31103 / 2014 0110112014 I

i i Tit i san rillJ e n go ~.i _ _ _ _ _ _ _ -I 24 1 - - - ­ - I _

5 Ng o~i t~ cac lo~i ( USD )

I 6.­DU-loan chi su ngl~i~p, dI,I rin­ - - - - ­ - - -_~ _

30002

-3 002

_ ~ _ _

Vip, I1gby -ig lhang 4 nom 20J4

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6 D u allh IIIU hD l ) t dOng tili chinh

7 Chi phi lI\i chinh

- Ti-ong do Uii va y p ha i Ira

S Ch i phi bA il IIlln g

9 Chi phi quan Iy doa n h nghi~[l

1 0 L Q i n hu~n thuAn tu- - h ()~t Gong M) 1 3U =:; 20 -r ( 2 J

22 )-( 24+2i) L _ _ _ _ _ _ _ _

II Th u II h~p kh,\c

J 2 C hi phi kh lic

13 LQ'i nhu~n khac (40 =31 -32)

14 Tf1 ng I(li nhll~n k~ to,in tnr6e thu~ ( 50 = 3 0 +4(

15 Chi phi thu~ thu n h~p I>N hi~n h~nh

16 Ch i phi t hu ~ thu nh ftp I>N hllan I~i

17 LQi nhu~n ~au t h uE tllLI nh~p doanh nghi('p (

60= 50 ~ 5 1 - 52) _

) 7 1 Lai ieh cua c 6 d ng lIJi2u

17.2 LN sau lhu t TNDN CUi] e 6 d ng c o ng t y m

IS \,iii CO" ban tren c o [lhi~u ( ')

(8,380,9 ~ ,619) , 8,065,128,910 _ _8 _ ,~65,128,910 VI.22 43,763,592 43,~3,592 53,35"!J12 __ ~ ~?1,712

_ _ _4,757,.!!7!621

VI.24 VI.25 3,131,702,851 _ _2,802,511,4_95, _ 2,802,511,495

(15,3 7,816,507)

3,131 ,702,851

(15,367,816,507) 558,791 ,50~ 558,791,506 -

- -

1,136,062 , 9 2 0

4 1'1,060,498 199,055,348

1 rt~ ll tI~ ba n hiillg , cung cap dich '0;1 va do a nh thu khac OJ 63.38 5.& I0.263

2 Tien c h tra eho ng~-u(l'i . -CU ll!! ~-d v ' ha _ n!! -ho - a va di e h vu " 0'" _ '1 (S 7 73 l.R 8 ,7 5 8) ' / ( 1 6.466 798 , 628)

3 Tien eh i t ra cho n uC:ri lao d ong I ~; _ ( !!: 6 47 J53 78 4) ( 6.34 4 ,863 , 788 )

2 Tien thu~U9c tlf thanh I)" nhu'Q'ng ban TSC D va cac 1'5 k h 22

2, T i e n ehi d §u ~ ~ gQp _ v6n vao cae dan vi kha e _ _ _ _ I 23

_ T ie n t ~lai e ho ~y.c 9 t Lf ( va IQ i l1hU~ l1 duQ' c ch ia -17 _I_ ~_ 4 ,7 6 , 5 92 53.35 1.7 2

ID L'!u ~1Uy!n tj E~l.!tll _ ol;l~tl i! l1g titi ch i nh _ _

Lu'u chu)~~n (l~n t~thu5n fir ~olilt uQng tit~hinh 40

-' -1

_ 37,143,85 7,414 1 _ _8,5}9,8(~9,152

Anh huung e~a th a y doi t)r gi a h6i doai quy d6i n go ~i t ~ 6 1

Ti~n va (u'o'og dlTo'ng ti~n cu5i kj' (70 = 50+60 + 61) 70 5, 0 91, 3 61,787 13.145,479,574

, T p l~ ~ Chi Minh , ngoy 1K thon g 1 : ' ~

BAN THUYET MINH R'\() ('~n TA! CH!NH

I Hinh thLle s6 huu v o n: CT e6 phfm

+ C 6ng t y eo phan XL D uon g o ng b~ ehu'a dfr u k hi t h an h l~p t hea QD s o 963 /Q D -XL D K nga y 1611 1 / 2 009 eLw HOi

d ng quan t rl Tong eo ng (y cO ph~n xay j~p dau khi Vi~t nam tren CO" so' ehuy~n oo i Con g t y TN H H MTV X L

D ucm g 6 g Bo n b~ O~u khi thanh Ce n g ty ed p hiin : C6ng ty oUQe eJp Gi~y chu ' ng Iln~n cUi n g ky kinh doanh & dang

ky thu~ cong t y C P so 3 50 0833615 do S o' k~ ho~ch & da u t u l inn Ba r ia - V ung tau e~p oang k ) 1 I~n oAu 26 /1 1 /2 00 9 + ,'At, di~" l ,s f h pj""\ r;j ~ " , , ]- J , t"! ,-,- ,· ,1 '; ,, , 1 , ! ~ 1 : 1 1 , ", -.l­ i -' ,

- - - , -':'" - ~'- - ' - 1 _ -'=' ~';"- \,.-4J O J'"J I\ l l l U U U l l i l IU L- \)\} L1

+ C ae cd do ng cua C6ng ty b ao gom :

+ Tong eong t y co ph~n xa y l~p d~u k h i Vi~t na m 51 00%

+ CT C P quan 1 )1 d~u tu Si i gon -Hi! noi 4.25 % +C TC P oAu tu' & tu' vAn ta i e hin h OK VN 4.00 %

+ CT C P quan Iy quy Thai du u n g 5.5 0%

+ Cae e 6 don g ca nhan 35.25%

2 Unh vt)e kinh doan h : Xay lip du c rn g ong b~ eh u'a d~u khi

3 N g anh ngh~ kinh do an h : Thi co ng eac CT G u ang 6ng , b6n b~ d§.u khi ; L D cae HT thi~t bj CN, HTT B DK , tt)·

d ng hoa eN, L E> eae H T duang da y tai oi~n va ca e H T d j ~ n DO & C N khae,K S , du y tu , bao dLfong va S C ca e CT

DK ( ng oai bi~n va d i n li n), v v v

4 D~e di~11l hoat o()ng eua doanh n hitp trong n i u l1 t~~ i ch inn e6 anh huo-ng d n bao ca o tai ehinh :

I I Ky k~ loan, <1 o 'n v i tie n Ie sU' d un g tr ong k.~ toan:

J N i e n 00 k~ toan ( bAt d§.u Ifl k~t th ue 3 1 1

N am tai ehinh eLI3 Cong t y bftt o u ILl 1 1 va k t 'hu e 311!2 nam dU' o

B ao cao ta; ehinh ou qe I?p ella k y ho?! dQng d§ u lien ella C t y hr 1 12 / 2009 ( n ga y thanh I~p) G~n 31 / 1 / 2 009

2 £) o ' n v ti~n t ¢ dll Qe SO trong k~ lOan: V

Phuo'ng phap ehuy~n doi cae dong !i~n khac : 80'n \ i ti~n t~ s u dt)ng I i Vl\ '

Phuo ' n g phap ellUy~n doi cdc d6ng ti~n !.:hae 1<'1 call eL I l h eo t y gi a N H N

1Jl Chufin mu'c va Cht d o k ~ toan ap d u g :

I Ch~ 09 k& toan ap d~lllg ; Ap d t lng thea QD s 6 15 12 0 06 / QD-B T C n gay 20 / 03/2006 va thon g tu' 244 /2 009 ffT - B T C

3 111 2 / 2 009 hU011 g d~n sU'a d ; b o sung eh~ 0 6 k~ l o an DN e u a B TC, Lu~t k~ tnan & cae ehu §n mt)'e k~ to a n d il ban

hanh

2 Tuyen bo v~ twin th ll Chu § n m\Je k~ tO R n va c ~ GO k~ t03n : Ba n Giam doe G a m b ao a ll tuan thu d A y GU ye u d u eua ea e ehu5n mu e !.:~ (n:1n V:3 eh~ (10 k~ t0a!! doanh !!ghi~p V i¢t na m hi~n h:'lnh trong v i ec l(ip cae Bilo C{t O tai bfni!

3 Hinh thue s6 k~ lOan ap dt , lIlg: Ch ung tLr ghi so

IV C ae chinh sac h i{~ to :i n :1n dung:

I N g uyen tfte ghi nh~n cae khoan t e n va cae khoa n w a g duo' n g ti n; Ti~n Jll~t, ti~n gCri n an hane; , ti n oan g hUY~11 va ca e kh oa ll d§u tu ' ng~n han e 6 thoi han thu h6i ho~c (h~o h a n kh6ne qUa 3 than g e6 kh;~ na n g ehtJy~n n ;

de d3ng th ~!1 !""! !:lQ! ! U ' ~ ';1 ; t ie :~ : ~ 6 : d~r:b \';] Lh 6~l g \:,~ i",h r":u I ~ ; r Vl ' V i ' t;', l.J1U ) , c j ll ~v i LlJ~lltJI Liell K e LU' ngay 1l1U a kho8.1l

c1& u III do t;,; i thai cl ie l 1~lj U { I (l c~u

i;

" " ~ ""j"''' b ' l l JJILSJ l l JJ IJ~

guyen t~c gh nh~n hang ton kho : thea gia g c helng Ion kho bao gom chi phi ll1ua-i-chi phi ch& bi~n-l-dc chi phi lie:, q~,,;, t vc li p hklc Ilila sinh lie co h n g 16n kho tai thcyi J i~Jl1 hi~n tai ,

- Phu'o'ng phap X;lC ctinh gia tri hilllg t6n kho cu6i ky : l3inh q an gia quy~n

- Phu'Ong phap hach loan hang ttin kho : thea phu 'ng: p ap k e khai lilucrng \uyen

-L~~ dl;.!' ph6ng giG:-n gi8 hZin g t6n khu :

3, Nguyen t~c ghi nhf!n va kh,b hno TSCD:B~ ll¢'rlg s ' m d§u !I f

-N g yen t~c gili nh~n TSCf) huu hinh , vo hinh : Theo n uyen gill va gia tri heW mon

- Phuo'ng pilap khclu hao T SCf) h u hinil; vo hinh : Th o phu'o'ng p ap kh~u hao ctu6ng

4 -N g yen t~c ghi nh~n va khtiu hao b~t d6ng san c1~u In

-I~guyen u1c gili nhiin b~t dong sail cl§u t

-N guyen t~c va phuo'ng phap kh§u hao b§t d0ng san d f lU

5 Nguyen t~c ghi nh~n cac khoRn d§u tu tai chinh

g uyen de gt'J i nh~n cac kho3.n dAu tu vao cong ty con cong ty lien k~t; v6n gop vao co so \.;inh doanh d6ng ki@m soM;

- Cac khoan d~u tu chCrng kh03n ng~n h;;lI1;

- Cac khoan d u tLf ng~n h,;1I1, dai Iwn khac;

- PhLfO'Ilg phap J~p d\l ph6ng giam gia d~u tu' ch Ung k ho a n ng~n han, dai h?n

6 Nguyen t~c ghi nh$n va v6n h6a cac khoan ch i phi dj vay

- N guyen t~c ghi nh?11 chi phi

- Tj J~ v6n hoa du'Qc SLr dvng d~ xac dinh chi phi (i vay duqc v6n

7 Nguyen tile ghi nh?n va v6n h6a cac khoan chi phi khac

+ Chi phi lra tmoc

+ Chi phi

- Phuung pilap phan b6 chi

-Phuong phap phan b6 loi th~ thuang l1l?i

8 N g yen t~c ghi nhan chi phi ph Ai tra:

9 Nguyen tic va phu'Ong phap ghi nh?11 cac kho an d\l p o g phai tra:

10 N guyen t~c ghi nh?n v6n chtl so

-Nguyen tile ghi nh$n v6n d~u tu clla chLl SO' huu, th? g du v6n C(1 phAn, v6n khac eLla uchu so'

-N guyen t~c ghi nhan Ch~Ilh I¢ch tj

o yen tii e ghi nh$n Iqi nhu?n chua phkn ph()

- D oanh thu ban hang;

- Doanh thu cung dp dich vv

-D oanh thu hoat dong tai chin.h

- Doanh thu hQ'P d6ng xay d\l'ng

12 Nguyen tile va pilu'Ong phap ghi nh?n chi phi tai chinh

ngh iep hoan lai

14 L,ac n glll~p VI' nlr rht':~rg !'~~! !"(; ~6: dJti

l~ (';"~(' 11.s:l l; '~~~ ~SC ', ' ! p ~8':"':b pL~lP k.~ l~)'111 ~i lac

9

-Phai thu v~ c6 phiin hoa

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GTDN l(li lhiJi di&1ll chu ye n 5(J ng

- Ta ng diLu d0 n g It; r eT

· Tan g Lii2u Lio ng It; C" lC 1+

[\'h~ eu-a \'KT !\la y r llc'J e lhi~l hi I'hlJ'O'li g tien \T

· Gialll khac ( di~u chu ye n sang

" r _ ':i c G Ull k ( 1 100 viec mu a , 5 n T SC f:) hUu hinh ell g id lri JOn c hlt J ll ll Jc hl en

i 2

1

• Can cD' (li! xac (Jinh [i~n [hue phat sinh lhem •

-Dif: u khoan gia han lhue hOJC quy~n al10C mua [Ji sa n

10 Tung, iiim (ui San ee l djnh 1'0 hlnh :

K ho~ ln D1 I}C Quyl'n SU' dl)ng dii'! R ~ln qlly ~n • biinll

s in g c ~ '

Nhan h i e u h~llg IPh:in mc'm may Vii TSCD \ 0 hl nh

Khoan m\.lc 56 d~u nam Tang tmng nam Giam trong "am sfi cu6i nam

- Chi phi xay d\.l'ng co' ban do' dang 2,956,438,553 tyJ 1,054,005,798 4,010,444,351

Souau nam Tang trong nam Giam trong nam s6 cu6i nam

Nguyen gia b§t dQng san diu tu'

- Nha

-~ -~ -~ ~~~ -

Gia trj hao mon liiy k~

c

Ii

'113.2 -Biu tu' tili chinh dili h~n khac:

_

15 Tili san thu~ thu nh~p hoan Jl}i va thu~ thu nh~p hoan Il}i phai tra :

] 6 Cac khoan vay va ng ngin hl,.ln : Cu8i ky

-Cu6i ky (31103/2014) D~u k5' lOl101l2(14)

17 Thu~ va cac kh oiin pha i /lOp Nil !! nu'o'c :

19, Cae khoan phiii tril, phili lI(1p Ilg~n h~n I{hac Cu6i k5' (311031201 4)

- - - - - - -

- -

-

-

- -

- - - - -

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-I LuS' k~ 113m Luy k~ nam -Phili tril dai han noi bo v~ d r vAn o c -Yay dai han nQi bQ - ,- - ­

- Phai tra dai han nQi b6 kh ac o o I II ~ CQng 0 1 9 J Cut)i ky (3110312014) n§u k5' (01101I2() I 4) 21 Phiij tra ngu'o'i ban va ngu'cri mua tra ti~n tmo'c LuS' I\~ nam LuS ' ke nam , ' - ­

{t-"" I~ 'O ::nr I.t /.)f , 1-Pha.i tra ngU'oi ba ~ - - _ ­ I - - - _.= - " " -NglJoi mua lra ti @n lru6c 1 4.591.755.933 117.2 7.51I.'B2 - - - - - - - ­ - - ­

162,301,352,079 221,043,24 J,2 2{~ CfJng CUc1i k5' (31/03/2014) 22 Ole khoiin \'3)' va IlQ ' dai h:;1n D~u ky ( 0110 11 2014) 738,0 90 ,000 3 - Vay d:'ti h ~ n 948,972 , 000 - - - - - - -

-Vay ngan hang 738,090,000 948 ,972 ,000 - Vay d6i tU9ng khac : Cong ty tai chfnh d5u - - - - - - - - ­

0 12,068,295,3 7 4 b -NQ' dai h~1l 8,534,424,614 Thue taj c 12,068,295,374 8,534,424,614 - _ -Tnii phieu phat hanh - - - - - r- - - - ­

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-* G ja trj trai phj€u c6 th~ chuy~n d6i

* Thoi h?n thanh toan trai ph jeu chinh phu 103 :

17

- Thll~ lhu nhiip ilo~n I ni pil<ii tra ph at sin h tif cae khoan ciJe nh i~,-, h tam

rhoi chi u thu €

- Kholtn hol m nh~p lhu e t hu nhiip h O; 1I1 1m ril l ii tra dii dI!(l'C /:,h i nhiUl Ii I

cae nUll1 ( ru oc

: 1 - BlI llg D bi chi~u hib

df.mg eli a V6n ell ii s o ' h ii'\I VBIl ~op

1 X

* -Cia tri 1!'{li rh i ~u d at:i J e n thanh C6 r liie lilron g nii lll :

r ic -eRe J!ii l u J jl h v~ v ~n v ( ri c a e «:'-iH & op hI! n p hf 1 !: o!u ' c t i;; I (i'i n C ~ i h j ' (~i / Q 3/ 2 ii j 4 ) Illi u k5' «(11 /01l 2 014 )

+ Co lue dii ceng bo tren c6 ph i e u ph6 lh

) e (l lue (Itt c n g b6 trell co phieu lfU

-Co ll'fe eua co ph i ~u u u diii luy ke chua Ciu('!c gh i nh(lJ]

* -M\lc dinh [ ch l(ip v it sir dung cit e quy cua doanh ngh

g -Tim nh;Jp vi el li p i, iii i h ~c 16 dlJ'<)'c ghi nh~n tqrc ti t " vito \ -on CSH theo quy dinn ctia cae chu~n mire k etonn til Ih[

I ' ~

Chi nhanh Tong con gty Khi vi"&t Nam -e TCP - BQL dl/ a~NM Xlily k f Cil

Cty-TNHH MTV Dung dich khoan & DV-Gieng Khoanj :T: cciPt'hi-et bl~;

cong che tao -dtf an DMC tai Cang VSP(HD1 62013/DMCWS-PVC

Tong Cly Dung d~h kho~-& H6 :: p-~&m DK_C T i,jri~6a pham OK tal Ke N- ,

Tong~6~g_t~ CP xay lap d u khi Viet Na~

ely ~dao tao ky ~ U l PVO _ ,_ _

~ga n hang Tec ~co mb a nk

Mua hang,~lUc thi cQng ca~ong.!.!jnh X 3Y I~r

Cong ty C6 ph~n May - Thi¢t bi D~u khf

o g ty c6 philn Thi€t bi N9 i ngo<,l i tl:;!it Dilu k.hi _

CO l1fLty c6 ph~~DAu ~va _ Xar l~p Dilu~l i Sa i G()Il

C 6~ ty c 6 ph ~ n D~~ tu ' ~ay Y~P Dil u kh ~ lM~C _

C ~g ty c 6 ph~ ~K ~t d uKim~ \l i!a ~ iip lll ay D~ ~li

Cong t )' c6 ph an D il~?o _ Ky t:!2 u ~PVD _ _ _ _ _

~ n g t y C6 _ ph§ n Ph at t ri ~~ D ~ th lP~ k ~

~ 6 g t y C6 ph iln~ a~ii~ D~ k~ 2_ _

T6 n g Cong ty Co ph§n Xa y liip D~u khi Vi~t Nam

_ C6 ng ~ ~p <1n~ a y d\,rng C6 n ~ nghi~ E-va Da n d~ m g D{lU khl _ _ _

QJ n _ ~t y ~ 6 E h§' ~ D j u ~ va Th~ll~lll _ (:~ D5u khi S6ng!:>a _ _ _ _

Th~nh~p c' - Ia ~a~Giam <lac _ _ _ _ _ _ _ _ _

C6 (I 're <Hi tra cho ca e ~dong_

JiB dlf vO'i c _ ac _ ben lien <t!I~I~all: _

4,603,952,283 669,482,059

5, 839,526.696 5,810,909,273

-Ban 8HDA Nh ~ may Khi (Jien NI~u n Trach 2 -CT hiha may ~ h l di$n Nhan TraChl 1,761 , 61 _9,53~001

18QLDA Cu~ Khi 8 ~ n dam -ea Mau -CT San lap-MB NM 8am Ca MaLI - - 1- 1 7 S?- 17~ _ ~7 1 06r ,' ! -:;~ ' :-' ,;v 1 ~4-·, ;~;~~i 1 v , v v l

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