QUY I2016 BCTC RIENGcompressed

QUY I2016 BCTC RIENGcompressed tài liệu, giáo án, bài giảng , luận văn, luận án, đồ án, bài tập lớn về tất cả các lĩnh v...

TONG CONG TY CO PHAN BIA — RUIN — NU'OC GIAI KHAT HA NOI

183 Mang Hoa Tham, phuOng Ngoc HA, quAn Ba Dinh, HA Nqi

BAO CAO TAI CHINH

Cho K5' hont Ong tir ngay 01 thang 01 nam 2016

Den ngay 31 thang 3 nam 2016

Mang 5 nam 2016

TONG CONG TY CO PHAN BIA — RU O^U — NU'OC GI *AI KHAT HA NOT

183 Hoang Hoa Tharn, phuerng Ngoc HA, quA'n Ba Dinh, HA NOi

BAO CAO TAI CHINH

Cho Ky hoat dOng tir ngay 01 thang 01 nam 2016

Den ngay 31 thang 3 nam 2016

Thang 5 nam 2016

TONG CONG TY CP BIA RUOU NUOC GIAI ICHAT HA NOI

183 Hoang Hoa Tham, Q.Ba Dinh, Tp.Ha NOi

MVC LUC

BAO CAO TAI CHINH

TONG CONG TY CP BIA RUIN NUOC GIAI KHAT HA NO

183 Hoang Hoa Tham, Q.Ba Dinh, Tp.Ha NOi

BAO CAO CUA BAN TONG GIAM DOC

Ban Tang Giam doe Tang COng ty CP Bia Rugu Nage Giai Khat Ha NOi (sau day goi tat la

"Tong C6ng ty") trinh bay Bdo cao cua minh va Bao cao tai chinh cua TOng Cong ty cho ky hoat dOng tir 01/01/2016 den ngay 31/3/2016

Hoat king chinh oh Tang Cons ty là:, san xudt bia va mach nha 6 men bia; Chung, tinh cat va pha the cac loai,rugu manh; San xuat do u6ng khong con, nage khoang; Kinh doanh bat dOng san, quyan sir dung dal thuOc ch6 s6 hau, chii sir dung hoac di thud; Dieu hanh tua du lich; Nha hang va cac dich vu ail uong phuc vu luu dOng; Hoat dOng chuyen mon, khoa hoc va cong ngha khac; Xay dung cong trinh ky thuat dan dung khac; Lap dat h0,thong xay dung khac; Ban buOn dO u6ng; Ban 10 dO uOng trong cac cira hang chuyen doanh; Ban buOn tong h9p

Try so, chinh cila Tong COng ty tai 183 Hoang Hoa Tham, Phuimg NgOc Ha, Quan Ba Dinh, TP

Ha NOi

Cac sir ki6n sau ngay khaa so ke toan 14p ban can tai chinh

Khong co stx kin tong yew nao xay ra sau ngay lap Bao cao tai chinh clOi hOi ducrc di'eu chinh hay c6ngbo tren Bao cao tai chinh

116i dOng Quin tri, Ban Tong Giant d6c va Ban kiChm sok

, Cac thanh vien HOi clang Quan tri trong nam va den ngay lap bao cao nay nhu sau:

Ong Do Xuan Ha

Ong Nguyen Hang Linh

Ong Tran Dinh Thanh

Ba Nguyen Thi Nga

Ong Tayfun Uner

Chu tich Thanh vien Thanh vien Thanh vien Thanh vien Cac thanh vien ciia Ban Tang Giam dac trong nam va dan ngay lap bao cao nay nhu sau:

Ong Nguygn Hang Linh

Ong WI Xuan Dung

Ong Nguyen Hai Ha

Ong \Along Toan

Ong Trail Dinh Thanh

Ong Ng6 Qua Lam

Tang Giam dac PhO Tang Giam doc Ph6 Tang Giam d6c

Pho Tong Giam et&

Ph6 Tang Gam dac Ph() Tang giam doc

3

Ban Ring Clam dOc

TONG CONG TY CP BIA RUIN NUI5C GIAI KHAT HA NQI

183 Hoang Hoa Tham, Q.Ba Dinh, Tp.Ha Nei

B AO CAO CUA BAN TONG GI/km DOC (titp theo)

Ck thanh vien Ban Kiem soa.t trong nam va an ngay lap bao cao nay nllir sau:

BA Dinh Thi Thanh Hai

Ong Trin Thuan An

Ong Bei Hfru Quang

Throng ban Thanh vien Thanh vien

Cling bo trach nhiOm caa Ban Tong Giam dOc dOi vai bao cao tai chinh

Ban T6ng Giam CI& Cong ty chiu trach nhiem ye viec lap Bao cao tai chinh phan anh trung thkrc, hop ly tinh hinh hoat Ong, ket qua hoat Ong kinh doanh va tinh hinh luu chuyen tien cea TOng Cling ty trong Icjr Trong qua trinh lap Bao cao tai chinh, Ban Tong Giam doc Tong Gang ty cam ket da tuan the cap yeu cau sau:

• Lira chin cac chinh sach ke toan thich hop va ap dung cac chinh sach nay met ckh nhat quan;

• Dtra ra cac danh gia va du down hgp 1S, va then tong;

• Lap va trinh bay cac bao cao tai chinh tren co so tuan the cac chuan mkrc ke toan, the do ke toan va cac quy dinh c6 lien quan hien hanh;

• Lap cac bao cao tai chinh dkra tren ca so hoat Ong kinh doanh lien nac, trir twang hop khong the cho rang Tong Cong ty se tiep Arc hoat Ong kinh doanh

Ban T8ng Gam d8c T8ng C6ng ty dam bao ring cac so k6 toan dugc luu gift de phan anh tinh hinh tai chinh cua T8ng Cong ty, voi mix de trung thkrc, hop 1S, tai bat ce thai diem nao va dam bao rang Bao cao tai chinh tuan the cac quy dinh hien hanh cea Nha nuac Deng thoi c6 trach nhiem trong viec bao dam an toan tai san cila Tong Ging ty va thut hien cac bien phap thich hop de ngan cher, phat hien cac hanh vi gian lan va cac vi pham khac

Ban T8ng Giam doc 'rang Cong ty cam ket ring Bao cao tai chinh da phan anh trung thkrc va hop

15, tinh hinh tai chinh cea T8ng Cong ty tai thai diem ngay 31 thang 3 nam 2016, ket qua hoet ding kinh doanh va tinh hinh luu chuy& tien to cho kj, ke toan ket thee ding ngay, phu hop vOi chuan mkrc, the

nghiep Viet Nam va tuan the cac quy dinh hien hanh c6 lien quan

•

Nguygn Ming Linh

Tong Giarn doc

Ha Nei, Ngay 13 thang 5 nam 2016

TONG CONG TY CP BIA RUIN NVOC GIAI KHAT HA NOI BAO CAO TAI CHiNH

183 Hoang Hoa Tham, Q.Ba Dinh Tp.1-la N6i Cho ky ke toan tilt 01/01/2016 den ngdy 31/3/2016

BANG CAN DOI KE TOAN Tai ngay 31 thang 3 nam 2016

Dan vi tinh: VND

TAI SAN Ma so Th minh uyet 31/3/2016 01/01/2016

A TAI SAN NGAN HAN 100 3,482,262,928,675 3,947,572,127,935

I Ti&I, cac khoan tu'o'ng throng tien 110 V.1 1,852,028,247,053 2,121,674,445,158

2 Cac khoan twang duang tien 112 1,115,299,416,498 1,005,299,416,498

2 Dv pi-long giarn gia chi:mg khoan

kinh doanh

122

-

-

3 Dau to nam gift den ngdy ciao han 123 V.2 721,000,000,000 946,000,000,000

1 Phai thu ngan han ofia khach hang 131 V.4 303,621,699,026 300,902,156,786

2 Tra truac cho ngueYi ban ngan han 132 89,767,734,438 26,173,616,660

6 Cac khoan phai thu ngan han khac 136 V.5 106,505,791,107 120,093,796,629

7 Dv pheng phai thu ngan han idle

doi

137 V.3 (958,480,651) (958,480,651)

1 Hang ton kho 141 V.6 272,574,661,911 298,408,621,223

V Tai san ngan han khac 150 137,723,275,791 135,277,972,130

3 Thue va cac khoan khac phai thu 153 V.13 137,635,554,480 135,277,972,130 Nha ntrac

B TAI SAN DAI HAN 200 2,831,695,834,334 2,864,446,272,178

3 V6n kinh doanh a dun vi trvc thu6c 213 -

5

TONG CONG TY CP BIA RUIN NUOC GIAI KHAT HA NOI BAO CAO TAI CHiNII

183 Hoang Hoa Tham, Q.Ba Dinh Tp.Ha Nei Cho ky ke town tir 01/01/2016 den ngay 31/3/2016

BANG CAN DOI Kt TOAN (tiep theo)

Tai ngay 31 thing 3 nam 2016

Dan vi tz'nh: VND

II 'Phi san co dinh 220 1,363,817,081,494 1,397,073,781,569

1 Tai san c6 dinh him hinh 221 V.8 1,363,341,844,726 1,396,542,202,533

- Gia tri hao mon luy ke 223 (2,162,727,022,123) (2,127,917,217,498)

IV Tai san der dang &Ai han 240 123,134,112,054 116,272,801,769

1 Chi phi san xuAt kinh doanh do

dang

2 Chi phi xay dkmg co ban der dang 242 V.10 123,134,112,054 116,272,801,769

IV D'au fir tai chinh dai hall 250 V.2 1,262,429,715,354 1,262,429,715,354

1 Dau tu vao ding ty con 251 1,137,802,153,223 1,137,802,153,223

2 Dau tu vao cong ty lien doanh, lien

k6t

3 Dau tu Op von vao don vi khac 253 49,500,000,000 49,500,000,000

4 Du pheng dau tu tai chinh dai han 254 (43,765,858,033) (43,765,858,033)

1 Chi phi tra truck dai han 261 V.7 78,490,433,781 84,845,481,835

2 Tai san thu6 thu nhap hoan lai 262 V.11 3,824,491,651 3,824,491,651

3 Thi& bi, vat tu, phi tang thay th6

dai han

TONG CONG TAI SAN 270 6,313,958,763,009 6,812,018,400,113

Ha 1\101, ngay 13 thang 5 nam 2016

183 Hoang Hoa Tham, Q.Ba Dinh Tp.Ha NOi Cho ky ke toan tir 01/01/2016 den ngay 31/3/2016

BANG CAN DOI KE TOAN (tih theo)

Tai ngay 31 thong 3 nam 2016

Dan vi thin VAD

1 Phai tra nguai ban ngan han 311 V.12 307,101,526,742 517,267,573,945

2 Ngu6i mua tra tien tru6c ngan han 312 1,049,310,959 274,104,869

3 Thue va cac khoan phai nOp Nha

nuac

313 V.13 973,783,536,482 1,028,466,233,785

4 Phai tra ngu6i lao ci(ing 314 3,840,938,749 49,420,106,945

5 Chi phi phai tra ngan han 315 V.14 2,006,331,868 222,117,319,236

9 Phai tra ngan han khac 319 V.15 4,504,902,778 6,733,233,285

12 Quy khen thuong, ph6c lgi 322 5,384,811,868 21,466,069,790

7 Phai tra dai han khac 337 V.15 260,542,901,938 299,795,553,012

I Vlin cha so' hii.0 410 V.16 4,755,744,501,626 4,666,478,205,246

1 Von g6p dm chi' s6 him 411 2,318,000,000,000 2,318,000,000,000

- CO, phial.' phO thOng co quyen biO11

quyet

411a 2,318,000,000,000 2,318,000,000,000

8 Quy du to phat trien 418 1,945,104,302,666 1,945,104,302,666

10 Quy kite thuOc win chii se him 420 248,603,876 2,853,603,876

11 Lqi nhuan sau thue chua phan

- LNST chua phan phOi ky nay 421b 91,871,296,380 847,387,643,011

TONG CONG NGUON VON 440 6,313,958,763,009 6,812,018,400,113

Nguiri 14p bleu Kt toan truong TONG CONG T

COPHA

olkmpAcVmuk

HA NOI

MH.V

183 Hoang Hoa Tharn, Q.Ba Dinh Tp.Ha Noi Cho kji kg toan to 01/01/2016 el& naay 31/3/2016

BAO CAO KET QUA HOAT BONG KINH DOANH

Ky ke toan tir 01/01/2016 an ngay 31 thang 3 nam 2016

than vi tinh: VND

so

1 Doanh thu ban hang

ya cung cap dich vu

01 V1.1 1,005,791,923,835 1,110,147,357,185 1,005,791,923,835 1,110,147,357,1851

2 Cac khoan giam nix

doanh thu

02 VI.2 109,972,902 15,433,820 109,972,902 15,433,820

3 Doanh thu thufin,

ban hang va cung cap

dich vu

10 1,005,681,950,933 1,110,131,923,365 1,005,681,950,933 1,110,131,923,365

4 Gia von hang ban 11 VI.3 824,687,680,429 966,976,266,106 824,687,680,429 966,976,266,106

5 Loi nhuan gOp ye

ban hang va cung cap

Trong do: Chi phi lai

vay

8 Chi phi ban hang 25 V1.6 58,438,396,016 68,568,430,686 58,438,396,016 68,568,430,686

9 Chi phi quan Iji doanh

nghigp

26 VI.6 30,302,563,259 26,524,907,495 30,302,563,259 26,524,907.495

10 Loi nhuan thu'in tir

boat Ong kinh doanh

30 111,940,005,233 73,090,615,212 111,940,005,233 73,090,615,212

11 Thu nhap khac 31 VI.8 2.165,719,866 2,852,442,696 2,165,719,866 2,852,442,696

13 Loi nhuan khac , 40 2,133,118,61 2,852,432,036 2,133,118,617 2,852,432,036

14 Tong loi nhuan ke

than tru.irc thug

50 114,073,123,85 75,943,047,248 114,073,123,850 75,943,047,248

15 Chi phi thug thu

nhap doanh nghigp hign

hanh

51 VI.9 22,201,827,470 16,303,550,395 22,201,827,470 16,303,550,395

16 Chi phi thug thu nhap

doanh nghigp hoan Iai

17 Loi nhuan sau thug

thu nhap doanh nghiep

60 91,871,296,380 59,639,496,853 91,871,296,380 59,639,496,853

Ha N0i, ngay 13 thang 5 nam 2016

TONG CONG TY CP BIA HOU NU& GIAI KHAT HA NQI BAO CAO TAI CHINH

183 Hoang Hoa Tharn, Q.Ba Dinh Tp.Ha Noi Cho kji ke toan tir 01/01/2016 den ngay 31/3/2016

Ky ke town tir 01/01/2016 an ngay 31 thong 3 nom 2016

D077 vi tinh VAD Chi tieu Ma st, Thuytt minh Luji ke tir au nom

1 Ltru chuyen ben tir hoat Ming kinh

doanh

01

2 Di'du chink cho cac khotin

- Lai, 18 chenh Lech ty gia h6i doai do

danh gia lai cac khoan mix tien to co g6c

ngoai to

- Lai, 18 tir hoat ang au to 05 (19,686,694,004) (24,963,847,039)

3 Lyi nhutin tir hoat &Ong kinh doanh

truyk thay ettii von Wu dOng

- Tang, giam cac khoan phai thu 09 182,453,251,006 202,344,894,271

- Tang, giam cac khoan phai tra (khOng

ke lai vay phai tra, thue thu nh4p doanh

nghiep phai Op)

11 (568,395,716,032) (462,296,448,711)

- Thue thu nh4p doanh nghiep da Op 15 (25,000,000,000) (65,612,411,296)

- Tien chi khac cho hoat Ong kinh

II Ltru chuOn tin tir host dOng du fir

1 Tien chi de mua sam, xay dung TSCD

va cac tai san dai han khac

21 (4,157,346,985) (25,642,946,165)

TSCD va cac tai san dai han khac

3 Tien chi cho vay, mua cac ding cu n6

dm don vi khac

23 (471,000,000,000) (236,000,000,000)

4 Tien thu hei cho vay, ban lai cac cong

cu no cua don vi khac

5 Tien chi dau to g6p von vao don vi

khac

7 Tien thu lai cho vay, co Mt va 10

nhua'n dugc chia

Lim chuydn tidn attain hog?' d'Ong clilu to 30 238,125,118,843 5,815,351,874

NgtrOi lap bleu Ke toan truung z \01376572• ‘

c) TONG CONG TY *e

* 3 .800.N1ht Slil KNA *

HANOI -1? •

TONG LONG TY CP BIA RUIN NUOC GIAI KHAT HA NOI BAO CAO TAT CHINH

183 Hoang Hoa Than', Q.Ba Dinh Tp.Ha Nei Cho ky ke fob tir 01/01/2016 616n ngay 31/3/2016

BAO CAO LUIT CHUYEN TIEN TE (tiep theo)

KY ice than tir 01/01/2016 den ngay 31 thang 3 nam 2016

Dan vi tinh VND

Chi tieu ma SO Thuyk mink LuY kt tir dau nam

III Lim chuyin tien tir host Ming tai

chinh

1 Tien thu tir phat hanh co phieu, nhan

von gop caa chit sir halt

2 Tien chi tra von Op cho cac chit soy

hiru, mua Lai c6 phieu cita doanh nghiep

da Oat hanh

6 CO' tilt, loi nhuan cid tra cho chit so•

Tien va tuung dtrangtien du kji 60 2,121,674,445,158 1,991,074,102,872

Anh htrong cila thay (UM ty gia hoi doai

quy dii ngoai to

61

Tien va ttrang &rung tien cuoi ky 70 1,852,028,247,053 1,842,799,868,676

Nguyin Nhtr Khue Nguygn Thi Ngoc Anh Nguyen tiling Linh

Ha NOi, ngay 13 thang 5 nam 2016

TONG CONG TY CP BIA RIYQ-UN1U'OC GIAI KHAT HA NO BAO CAO TAI CHINH

183 Hoang Hoa Tham, Q.Ba Dinh Tp.Ha NOi Cho kj, ke toan tir 01/01/2016 den ngay 31/3/2016

BAN THUYET MINH BAO CAO TAI CHINH

Cho kJ/ ke town tir 01/01/2016 den ngay 31/3/2016

I DAC DIEM HOAT DQNG CUA DOANH NGHICP

1 Itinh thur s& hiru von

Tang COng ty CP Bia Ruou Nu& Giai Khat Ha NOi tien than IA Tang Cong ty Bia - Rucru - NuOt giai khat Ha NOi, &roc thanh lap theo Quyet dinh so 75/2003/QD-BCN ngay 6 thang 5 nam 2003 dm BO COng nghiep (nay la BO Cong thuang) TOng Cong ty chinh thin ‘ chuyen d6i hinh thirc tir doanh nghiep Nha nu& sang cong ty co phan vOi ten T6ng °Ong ty CO phan Bia - Rugu - Nuac giai khat HA NOi theo Quyet dinh so 1863/QD-TTg ngay 28 thang 12 nam 2007 va Quyet dinh so 575/QD-TTg ngay 16 thang 5 nam 2008 oh Thil Wang Chinh

Hoat dOng theo GiAy chimg nhan Clang 141 kinh doanh so 0103025268 do So Ke hoach va Dau to thanh ph6 Ha NO cap ngay 16 thang 6 nam 2008 GiAy chimg nhan thay doi Ian 03 theo so 0101376672 ngay

27 thang 10 nam 2014

Try soy chinh cua TOng C6ng ty tai 183 Hoang Hoa Thdm, Phuang Ngoc Ha, Quan Ba Dinh, TP Ha NOi

2 Linh vut kinh doanh

Linh vuc kinh doanh cita Tang C6ng ty lA san xu6t, thucmg mai, dich vu

3 Nganh nghe kinh doanh

Hoat dOng chinh cua Tang C6ng ty IA : san xuit bia va mach nha u men bia; Chung, tinh cat va pha the cac loaf nrou mph; San xuat do Laing khong con, nu& khoang; Kinh doanh bat di,ng san, quyen sir dung dat thuOc chu s6 hOu, chic sir dung hoac di thue; Dieu hanh tua du lich; Nha hang va cac dich vv

an Ong phvc vv luu dOng; Hoat dOngchuyen mon, khoa hoc VA congsnghe khac; Xaysdung c6ng trinh

ky thuat clan dung khac; Lap dat th6ng xay chmg khac; Ban buon do u6ng; Ban 10 d6 uong trong cac cira hang chuyen doanh; Ban buOn tong hop

4 Chu 14 san xuAt kinh doanh thong thtrOng : 12 thing

11

TONG CONG TY CP BIA RUOU NUOC GIAI KHAT HA NOI BAO CAO TAI CHINN

183 Hoang Hoa Mani, Q.Ba Dinh, Tp.Ha NOi Cho ky ke toan tir 01/01/2016 den ngay 31/3/2016

BAN THUYET MINH BAO CAO TAI CHINH (tiep theo)

5 CALI true doanh nghiep

Danh sach cac C6ng ty con:

quyet Cong ty TNHH MTV TM Habeco Kinh doanh bia ruou 50.000.000.000 100% Cong ty CP Bia HA N6i - Hai Duong San xuat bia 40.000.000.000 55,00% Cong ty CP Bia Ha N6i - Hai Phong San xuat bia 91.792.900.000 65,01% Cong ty CP Bia HA NOi - Nam Dinh San xuat bia 20.000.000.000 51,00% C6ng ty CP Bia Ha Ni6 - Thai Binh San xuat bia 76.912.260.000 66,31% Cong ty CP Bia Thanh H6a San xuat bia 114.245.700.000 55,00% COng ty CP Bia HA NOi - Quang San xuat bia 58.000.000.000 62,05% Binh

C6ng ty CP Bao bi Bia - Ructu - San xuat bao bi bia ruou 20.000.000.000 68,95% Nu& giai khat

Cong ty CP Con Ruou HA Ni6 San xuat ruou 200.000.000.000 54,29% Cong ty CP Thuong mai Bia HA N6i Kinh doanh bia ruou 31.230.000.000 60,00% Cong ty CP Bia - Ruou - Nuac giai

khat Ha N6i - Quang Ninh

San xuat bia 15.000.000.000 52,64% Cong ty CP DTPT Cong nghe Bia San xuat bia 200.000.000.000 96,10% Ruau Nu& giai khat HA N6i

Cong ty CP Bia Ha N6i - Nghe An San xuat bia 180.000.000.000 51,00% C6ng ty CP Bia Ha N6i - Quang Tri San xuat bia 110.000.000.000 98,56% COng ty CP Habeco Hai PhOng San xuat bia 160.000.000.000 75,83% Cong ty CP Bao bi Habeco San xuat bao bi 25.500.000.000 60,69% C6ng ty CP Bia Ha N6i - H6ng HA San xuat bia 100.000.000.000 53,89%

Danh sach cac Cong ty lien ket:

guy&

C6ng ty CP Bia Ha N6i - Kim Bai San xuat bia 40.000.000.000 28,00% C6ng ty CP Van tai Habeco Van tai 25.000.000.000 28,00% Cong ty CP Dau to Phat trien Thuong mai, dich vu 19.291.600.000 45,00% Habeco

Cong ty CP Harec Dau to & Thuong

89

Danh sach dun vi tru•c thutic khong co tu• each phap nhan hach toan phu thuOc

Nha may Bia HA N6i — Me Linh

6 Tuyen bo ve MIA nang so sanh thong tin tren Bao cao tai chinh

Ke tir ngay 01 thang 01 nam 2015 T6ng COng ty da dp dung Th6ng to s6 200/2014/TT-BTC do B6 Tai chinh ban hanh ngay 22 thang 12 nam 2014 ("Thong to 200"), huang dan ch6 d6 ke toan cho doanh nghiep ThOng to nay c6 hi'eu luc thuc hien tir ngay 01 thang 01 nam 2015 thay the cho the d6 ke toast doanh nghiep ban hanh theo Quyet Binh so 15/2006/QD-BTC ngay 20 thang 3 nam 2006 va Thong to s6 244/2009/TT-BTC ngay 31 thang 12 nam 2009 cUa BO Tai chinh Do anh huang thay d6i cua viec lap va

TONG CONG TY CP BIA RON NtrOC GIAI KHAT HA NOI BAO CAO TAI CHINH

183 Hoang Hoa Tham, Q.Ba Dinh, Tp.fla NOi Cho lcj/ Ice toan tir 01/01/2016 den ngay 31/3/2016

BAN THUYET MINH BAO CAO TAI CHINH theo)

trinh bay bao cao tai chinh theo thOng tu 200 so voi guyet dinh 15 va thong tu 244 nen cac thOng tin so sanh tren bao cao tai chinh kj/ nay c(ing da dugc trinh bay lai cho phu hop veri cac quy dinh thong tu 200

II KY KE TOAN, DON VIE TIEN TE Sir DUNG TRONG KE TOAN

1 Ky ke Wan

Ky ke toan nam dm Tang Cong ty bat du tir ngay 01/01 va ke't thfic vao ngay 31/12 hang nam

2 Don vi tien to sir dung trong ke toan

Dan vi tien to sir dung trong ghi chep ke toan la citing Viet Nam (VND)

III CHUAN mut VA cat DO KE TOAN AP DUNG

1 Che do ke toan Up dyng

Tang Cong ty ap dung Che di) Ke toan doanh nghiep theo Thong tu s6 200/2014/TT-BTC ngay 22/12/2014 do BO Tai chinh ban hanh

2 Tuyen bo ye viec tuan thu Chuan mut ke toan va Che do, ke toan

T8ng COng ty da ap dung cac Chuan mut Ice toan Viet Nam va cac van ban twang clan Chuan mut do Nha nuac da ban hanh Cac bao cao tai chinh dugc lap va trinh bay theo dung moi quy dinh tong chuan muc, thong tu twang dan thut hien chuan mut va Che ke toan hien hanh dang ap dung

IV CAC CHINH SACH KE TOAN AP DUNG

1 Cac loci ty gia hoi doai ap dung trong ke toan

Cac nghiep vu phat sinh bang cac don vi hen to khac vai teen to sir dung trong ke toan &roc hach toan

theo ty gia giao ditch thtrc to phat sinh, tren co sa sau:

- Cac khoan no phai thu phat sinh bang ngoai to dugc hach toan theo tj, gia mua cua ngan hang thutmg mai not chi dinh khach hang thanh toan

- Cac khoan ng phai tra phat sinh bang ngoai to dugc hach toan theo ty gia ban dm ngan hang thtrang mai

not thuang xuyen c6 giao ditch;

- Giao ditch gOp von hoac nhan von gap bang ngoai to dugc hach toan theo ty gia mua ngoai to cita ngan hang not doanh nghiep ma tai khoan de than von dm nha dau tu;

- Giao Bich mua sam tai san hoac cac khoan chi phi dugc thanh toan ngay bang ngoai to (khong qua cat tai khoan phai tra) dugc hach toan theo tj, gia mua cita ngan hang thtrang mai not doanh nghiep thuc hien thanh toan

Tai thai diem cuoi nam cac khoan muc mang that chat tien to 66 goc ngoai to nhu tai san (ti8n, phai thu va tai san tien to khac) va cong ng (vay, phai tra va cong no khac) dugc quy dOi theo tj, gia mua va ban oh ngan hang thucmg mai ma COng ty ca tai khoan tai th6i diem cuoi kj, ke toan Tat ca cac khoan chenh

13

TONG CONG TY CP BIA RON NUOC GIAI KHAT HA NOI BAO CAO TAI CHINH

183 Hoang Hoa Tham, Q.Ba Dinh, Tp.11a1■16i Cho Icy ke toan tit 01/01/2016 den ngay 31/3/2016

• BAN THUYET MINH BAO CAO TAI CHINH (tlep theo)

Lech 'ES/ gia thkrc t6 phat sinh trong nam va chenh lech danh gia lai cuoi nam &rot ket chuyen vao bao cao

ket qua hoat dOng kinh doanh cua nam tai chinh

2 Nguyen tic ghi nhOn cac khoan tien Ira cac khoan twang throng tien

Cac khoan tien bao gom tien mat, tien girl ngan hang, tien dang chuyen

Cac khoan tuang throng tien la cac khoan du to ngan han khong qua 3, thang c6 kha nang chuyen doi de Bang thanh tien va kh6ng co nhieu ro trong chuyen doi thanh tien ke tit ngay mua khoan dau to d6 tai thai diem bao cao

3 Nguyen tic ghi nhan cac khan phai thu thuovg mai va phai thu khac

Cac khoan phai thu khach hang, khoan tra truck cho ngoai ban, va cac khoan phai thu khac tai thai diem bao cao, neu:

- CO thai han thu h;di hoac thanh Wan dux% 1 nam (hoac trong mOt chu ky san xuat kinh doanh) dtrot phan loai la Tai san ngan han

- CO thai han thu hOi hoac thanh toan tren 1 nam (Mac tren mOt chu kS, san xuk kinh doanh) &roc phan loai la Tai san dai han

4 Nguyen tic ghi nhan hang fon kho

Hang ton kho &roc tinh theo gia,g6c Truang hop gia thuan co the thuc hien &roc thap hon gia g6c thi phai tinh theo gia tri thuan co the thkrc hien dugc Gid goc hang ton kho bao g6m chi phi mua, chi phi the bien va cac chi phi lien quan truc tiep khac phat sinh co dugc hang ton kho a dia diem va trong thai hien tai

Gia tri hang t6n kho dugc xac dinh theo phtrang phap binh quan gia quyen

Hang fon kho dugc hach toan theo phuong phap ke khai thu?mg xuyen

Du ph6ng giam gia hang fon kho &roc lap vao thai diem cutii nam IA s6 chenh l'ech gift gia g6c dm hang ton kho 16n hon giA tri thuan co the thuc hien dugc caa chung

5 Nguyen tic ghi nhan cac khoin dau to

Chung khoan kinh doanh : LA cac khoan chfrng khoan duqc Tang Cong ty nam gift vai muc dich kinh doanh Chimg khoan kinh doanh &roc ghi nhan bat dau tit ngay Tong COng ty co quyen so him va xac dinh dugc gia tri ban dau theo gia tri hop 1S, cua cac khoan thanh toan tai thOi diem giao dich phat sinh cOng cac chi phi lien quan den giao ditch mua chimg khoan kinh doanh

Khoan dau to vao C6ng ty con, Cong ty lien ket &roc ke toan theo phutmg phap gia g6c Lqi nhuan thuan

&roc chia tir C6ng ty con, Cong ty lien ket phat sinh sau ngay dau to dugc ghi nhan vao Bao cao Ket qua hoat dOng kinh doanh Cac khoan duce chia khac (ngoai lgi nhuan thuan) dugc coi la phan thu hoi cac khoan dau to va dtrac ghi nhan la khoin giam trir gia gOc dau tu

Khoan (tau tu vao don vi khac phan anh cac khoan dau tu cong cu von nhung Tang C6ng ty kh6ng nam quyen kiem soat, &ring kiem soat hoac co anh huang dang ke yr% ben &lac dau tu

TONG CONG TY CP BIA RUIN NU'OC GIAI KHAT HA NOI BAO CAO TA] CHiNH

183 Hoang Hoa Tham, Q.Ba Dinh, Tp.11A NOi Cho ky ke toan tir 01/01/2016 den ngay 31/3/2016

BAN THUYET MINH BAO CAO TAI CH!NH (titp theo)

Cac khoan dau to tai thai diem bdo cdo, nen:

- Co thai han thu hoi hoac ddo han khong qud 3 thang ke tir ngay mua khoan dau trr dO dugc coi la " tucmg duong tien";

- Co thai han thu hei von duai 1 nam hoac trong 1 chu kY kinh doanh dugc phan 14 IA tai san ngan han;

- CO thai han thu hoi von tren 1 nam hoac han 1 chu kY kinh doanh dugc phan loai la tai san dai han;

Du phong giam gia cfau to dugc lap vao thiyi diem cu6i nam la s6 chenh lech glib &id gOc cua cac khoan dau to dugc hach toan tren so ke toan ldfn hon gia tri thi truing cira chung tai thai diem lap du phOng

6 Nguyen tic ghi nhan vA khiu hao tai san co dinh

Tai san co dinh hitu hinh, tai san có dinh vo hinh dugc ghi nhan theo gid goc Trong qud trinh sir dung, tai san co dinh hiru hinh, tai san co dinh vo hinh dugc ghi nhan theo nguyen gid, hao mon luy ke va gid tri con lai

Khau hao dugc trich theo phuang phap &rang thing Thai gian khau hao dugc trac tinh nhu sau:

- Nha cira, vat kien truc

- Mdy moc, thiet bi

- Phuang tien van tai

7 Nguyen tic ghi nhan va phfin bb chi phi tra tru*c

Cde chi phi tra truac chi lien quan den chi phi san xuat kinh doanh nam tai chinh hien tai dugc ghi nhan

la chi phi tra truac ngan han va dugc tinh vao chi phi san xuat kinh doanh trong nam tai chinh

Viec tinh va phan b6 chi phi tra truac dai han vao chi phi san xuat kinh doanh timg IcY hach toan dugc

can cir vao tinh chat, mac dO tirng loai chi phi de chgn phuong phdp va tieu thirc phan b6 h9p IY Chi phi

tra truac dugc phan bo dan vao chi phi san xuat kinh doanh theo phuang phdp &rang thang

Chi phi tra truck dai han bao gem 19i the kinh doanh tir phan hOa, khoan tra nude tien thue dat, chi phi chai, ket chi phan bo va cac khoan chi phi tra truffle dai han khae

Lgi the kinh doanh tir co phan hOa cua Ping Cong ty dugc xac dinh va hach toan theo Nghi dinh so 109/2007/ND-CP ngay 26 thing 6 nam 2007 cira Chinh phir ve chuyen del doanh nghiep 100% von nha nutc thanh cong ty c6 phan va Thong to huang dan so 146/2007/TT-BTC ngay 06 thang 12 nam 2007 cila BO Tai chinh Gia tri lgi the kinh doanh cira T6ng COng ty dugc tinh theo phuong phap ty suit lgi nhuan va lai suit trai phieu chinh phu Lgi the kinh doanh tir co phan hOa dugc phan bo vao bdo cdo ket

qua hoat dicing kinh doanh trong yang 10 nam ke tir thiri diem co phan hOa

Tien thue &At the hien s6 tien thud dat d'a dugc tra truac Tien thue dat tra truac dugc phan be vao bdo cdo ket qua hog dOng kinh doanh theo phuong phdp dung thang tuang (mg vii thifi gian thue tir 47 den 50 nam

Gia tri chai, ket dugc phan dnh ten khoan muc chi phi tra truac dai han bao gem gid mua va cac chi phi phat sinh lien quan Chi phi nay dugc phan bo vao bdo cao ket qua hoat Ong kinh doanh trong yang 3 nam ke tir ngay chai, ket dugc dua vao sir dung

15

TONG CONG TY CP B1A RUOU NOC GIAI KHAT HA NQI BAO CAO TAI CHINH

183 Hoang Hoa Tham, Q.Ba Dinh, Tp.fla Nei Cho kS, ke toan tir 01/01/2016 den ngdy 31/3/2016

BAN THUYET MINH BAO CAO TAI CHINH (tiep theo)

8 Nguyen tic ghi nhAn ghi nhAn cac khan tra thtrang mai va phai tra kac

Cac khoan phai tra nguti ban, phai tra khdc tai thOi diem bao cao, neu:

- Co thOi han thanh town dual 1 nam hoac trong mot chu kS, san xuat kinh doanh &roc phan loci 1a no ngan han

- Co thai han thanh win tren 1 nam haat tren mOt chu kj, san xuat kinh doanh &roc phan loci Id ng dai han

9 Nguyen tic ghi nhAn chi phi OM tra

Can khoan chi phi thuc to chua phit sinh nhung dugc trich truac vao chi phi san xuat, kinh doanh trong kS/ de dam bao khi chi phi Oat sinh -flux to kh6ng gay &St bien cho chi phi san xuat kinh doanh tren ca sa dam bao nguyen tic phi.' hop gifra doanh thu va chi phi Khi do chi phi dO phat sinh, neu c6 chinh Lech vii so da trich, ke toan tien hanh ghi be, sung hoac ghi giam chi phi tuong (mg vOi phan chenh lech

10 Nguyen tic ghi nhan va von hoa cac khan chi phi di vay

Chi phi di vay dugc khi nhan vao chi phi san xuat, kinh doanh trong kjf khi phat sinh, trir chi phi di vay lien quan truc tiep den viec dau to xaysdung hoac san xuat tai sand& dang dugc tinh vao tri tai san dO (duac von hod) khi c6 cac dieu kien quy dinh trong Chuan mac Ke toan Viet Nam so 16 "Chi phi di vay"

Chi phi di vay lien quan tructiep den viec din to xay dung hoac san xuat tai san da dang dugc tinh vao gia tri cua tai san do (dugc von hod), bao gem cac khoan lai tien vay, phan bo cac khoan chiet khau hoac phu trOi khi phdt hanh tral phieu, cac khoan chi phi phi,' phdt sinh lien quan toi qua trinh lam thin tuc vay

11 Nguyen tic ghi nhAn von chii him

Vim dau to cua chu so hair dugc ghi nhan theo so von thgc gap cua chu sa hair

Lgi nhuan sau thue chua phan ph6i la so lgi nhuan tir cac,hoat dOng doanh nghiep sau khi tar (-) cac khoan dieu chinh do dp citing hoi to thay doi chinh sach ke toan va dieu chinh hoi to sai sat trong yeu cna cac nam trutc

12 Nguyen tic va phtrong phap ghi nh4n doanh thu

Doanh thu ban hang

Doanh thu ban hang dugc ghi nhan khi deng,thei th6a man cac diet' kien sau:

- Phin Ian ro va Igi ich gin lien vai quyen sa hair san phim hoac hang hoa da dugc chuyen giao cho nguti mua;

- T6ng COng ty kheong con nam gift quyen quan IS, hang has nhu nguOi sa hair hang hoa hoac quyen kiem sodt hang Ma;

- Doanh thu dugc xic dinh tutmg d6i chic chin;

- Tong °Ong ty da thu dugc hoac se thu dugc Igi ich kinh to tir giao dich ban hang;

- Xic dinh &lac chi phi lien quan den giao dich ban hang

Doanh thu cung cap ' dich vu