Man thu cac chuan miyc toan, the dO Le loan va cac quy dinh cc' lien quan hien hanh; • Lap cac bao cao tai chinh hop nhat dna tren co' so' hoat dOng kinh doanh lien toc, trir trisOng hop
Trang 1TONG CONG TY CO PHAN BIS RUOU NCOC GIAI KHAT 11A NOI VA CAC CONG TY CON
Rao can tai chinh hop nhat QL1:1" 4 n6m 2016
Trang 2TONG (TONG TY CO PIIAN BIA RUOU NUOC GIA1 KHAT 11A NO1
VA CAC CONY TY CON
183 I ImMg1Ioa Tham Q.Ba Dinh Tplia Nei
13A0 CAO CUA BAN TONG GIAM DOC 02 04 13A0 CAO TAI OMNI I HOP NI IAT
Bang can (lei ke wan hop nhilt 05 08 Bao cao ket qua hoat Ong kinh doanh hop nhat 09 10 Bao caolau chuyen tien to hop nhat 11 12 Ban thu:yet minh Bao cao tai chinh hop nhat 13 42
1
Trang 3TONG CONG TY CO PIIAN BIA RUOU NU'OC CIA! KIIAT IIA NOl
VA CAC CONG TY CON
1831loangIloa Tham Q.Ba Dinh I p.l la NOi
BAO CA( CIA BAN TONG GIAM DOC
Ban TCmg Giant doe Tang Cong ty CO phan l3ia Rtrou NIS('Ye giai khat HA Noi (sau day goi tat la "long C6ng ty") trinh bay Bao cao cila minh va Bao cao tai chinh hop nhat qu 4 nam 2016 cua Tong COng ty
va cac Cong ty con
Khai gnat
Tong Cong ty CP Bia 'Won Nu& giai khat Ha NOi lien than la T6ng Com; ty Bia - Raou - giai khat Ila NOi, duoc thanh lap theo Quyet Binh sO 75/2003/QD-BCN ngay 6 thang 5 nam 2003 cua Cong nghiep (nay la BO Cong thirang) Tang C6ng ty chinh tilde doi hinh thirc doanh ng,hiep Nha nix6e sang cong ty co phan v6i ten goi Tang Gang ty Co phan Bia Ruou Nuoc giai khat I Ia NOi the() Quy(1:t dinh so 1863/QD-TIg ngay 28 thang 12 nam 2007 va Quyet dinh sO 575/QD-TIg ngay 16 thang 5 nam 2008 cua Thb tuning Chinh pho
Hog d(mg theo Giay ehirng nhan clang ky kinh doanh so 0103025268 do SO Ke hodch va Dan to thanh pho Ha NOi cap ngay 16 thang 6 nam 2008 Giay chimg nhan thay d6i Lin 04 theo s6 0101376672 ngay
26 thang 05 nam 2016
loat Ong chinh cua Tong Cong ty la: san aunt bia va mach nha 0 men bia; Chung, tinh cot va pha the cac loci coon manh; San xudt do uong khOng con, nack khoang; Kinh doanh bat dOng sari, qu'yen sCr dong dal thuoc chu so him, chu sO dung hoac di thug; Dieu hanh tua du hell; Nha hang va cac dlch vu
an uOng phuc vu luu Ong: Hoat dOng,chuyen man, khoa hoc va congng,he khac; Xay ,dkrng cong trinh kV' thuat dan dung khac; Lap dal he thong ;Kay dung khac; Ban buOn do uong; Ban le do (long trong cac cua hang, chuyen doanh; Ban buOn tong hop
Trn s6 chinh cua IOng COng ty tai 183 Floang I Ioa Thane, PhLreng Ngoc QuOn Ba Dinh, Thanh pho
Ha NOi
Cac sir kin san ngay khoa so ke loan Ilap bao cao tai chinh hyp nhat
Khong co scr kien trong yeu nao xay ra sau ngay lap Bao cao tai chinh hop nhat doi hoi du'n'e dieu chinh hay cong b6 tren Bao cao tai chinh hop nhat
HOi thing Quiin tri, Ban Tong Giam &lc va Ban kiem soat
Cac thanh vien cua I-161 (1611g Quan tri trong nam va den ngay lap bao cao nay nhtr sau:
Ong DO Xuan Ho
Ong Nguyen HOng Huh
Ong Iran Dinh Thanh
Ba Nguyen Thi Nga
Ong Tayfun Liner
Chu tick Thanh vien Thanh vien Thanh vien Thanh vien
Trang 4TONG CONG TY CO PHAN BIA MAX NtrOC GIAI KIIAT TIA NQI
VA CAC CONG TY CON
183 lloang I loa Tham, Q.13a Dinh Tp.lta
BAO CAE) (A BAN TONG CIAM DOC (tiep then)
Cac thanh vien cua Ban 'long Giam doc trong nam va den ngay lap bap cao nay nhLr salt:
Ong Nguven Hong Linh
Ong Vu Xuan Dung
Ong NglIV611 Ilai H6
Ong Vtrang, 'loan
Ong Tran Dinh Thanh
Ong Ngd Que Lam
TOng Giam doe Pho Tong Giam doc Pho Tong Giam doe Pilo Tang, Giam doc Pho Tong Giam dOc Pho Tong, Giam dOc
Cac thanh via Ban Kiem soat trong nam va den ngay lap bac) cao nay nhtr say:
13a Dinh Thi Thanh Hai 'I'rrro'ng ban
Ong Tran Thuan An Thanh vien Den ngay 28/4/2016
Ong 136i flau Quang Thanh vien
13a Chit 'ITO Thu "['rang Thanh vien TY ngay 28/4/2016
Cong bo trach nhilem cua Ban Tong Giam doe Tong Cling ty doi WA ban can tai chinh hyp nhat
Ban Long Giam doe Tong Cong ty chiu trach nhiem ve viec lap Bao cao tat chinh hop nhat phan anh trung thcrc, hop ly tinh hinh boat dOng, Let qua boat dong Linh doanh hop nhat va tinh chuven tien to hop nhat cua 'Fang (Tong, ty ky boat dOng QUIc' 4 nam 2016 Trong qua trinh lap Bao cao tam chinh hop nhat, Ban Tong Giam doe TOng Cong ty cam Let da tuan thu cac you can salt:
• Itya chon cac chinh sach ke toan thich hop va ap Ong cac chinh sach nay met each nhat
• Dira ra cac danh gia va city down hop ly va than trong;
• Lap va trinh bay cac bao cao tai chinh hop nhat tren co so Man thu cac chuan miyc toan, the dO
Le loan va cac quy dinh cc') lien quan hien hanh;
• Lap cac bao cao tai chinh hop nhat dna tren co' so' hoat dOng kinh doanh lien toc, trir trisOng hop khong the cho rang Tong) Cone ty se tiep tyc boat dOng kinh doanh
Ban Tang Clam dac Tong (Tong ty dam bao rang cac so ke toan du'p'c giO' do phan anh tinh hinh tai chinh hop nhat cua "long Cong ty, mite dO trung thi.rc, hop Iy tai bat cu' the:6 diem nao va dam bao rang Bao cao tai chinh hop nhat man thU cac quy dinh hien hanh cua Nba ntro.c Deng, tho.i co trach nhiem trong viec bao dam an toan tai san cua Tong Cling ty va thvc hien cac bien phap thich hop do ngan chan phat hien cac hanh vi gian Ian va cac vi pham khac
Trang 5TONG CONG "FY CO PHAN MA RVOU NCOV GIAT KIIAT ilA 10(31
VA CAC CONE TY CON
183 1 bang I loa Thant Q.13a Dinh, Tp.11a NOi
BAO Cho CUA BAN TONG GlAM DOC (tiep theo)
ban Tong Giam doe 'Fong (Tong tv earn Let rang Bao cao tai chinh hop nhAt quy I Ham 2016 da phan anh trung thiye N'.1 hop 1y tinh hinh tai ehinh hopnhat cua Tang COng ty, tai thOi diem n<iay 31 than 12 nam 2016,1:&E qua hag dOng Linh doanh hop nhat tinh hinh Itru chuyen tien to hop nhat kji hoat don 1:0t auk cling ngay, ph6 hop vOi chuan mire, the dO ke loan doanh nghiep Viet Nam via than 1116 cite quy hien hinh cc') lien quan
Trang 6TONG CONG TY CP B1A NIJOC GIAI KHAT IIA NO1
VA CAC CLING TY CON BAO CA.0 TA! GIANT HOP NIIAT
183 Iioanglloa Tham, ()Ala Dinh I p.114 N6i Cho 14 hoat dOng Qu■1 4 nam 2016
BANG CAN DOIKE: TORN Iffy NIIAT
Tai ngay 31 (hang 12 nam 2016
Chi (len Ma Thuyi,lt
2 Cac khoan taang throng tien 112 323.854.874.845 1.239.713.921.439
II Cac khoiin dau tai chinh ngan han 120 1.840.901.630.206 1.155.822.764.872
1 Chang khoan kinh doanh 121
2 Da phong giam ch6ng khoan kink doanh
122
(*)
3 Wu to nam gia den ngay dao han 129 V.3 1.840.901.630.206 1.155.822.764.872 III Clic khoan phai thu ngan han 130 556.311.945.525 461.599.174.983
1 Phai thu neat) han cua khach hang 131 V.2 312.340.009.049 250.025.267.364
2 Trá tra6c cho nga6i ban 132 106.670.594.344 70.953.244.324
3 Phai thu nOi bO ng4n h4n 133
1 ['hal thu thco lien d6 kC hooch hop (tong xay
5 Phai thu vc cho vay ngan han 135 57.300.000.000 57.300.000.000
6 Phai thu ngan han khac 136 V.4 134.339.479.253 86.462.862.727
7 Tai san thieu cho xiirK 137
8 Da phOng phai thu ng4n ham kho 161 (*) 139 (54.338.137.121) (3.142.199.432)
IV Bang ton kho 140 937.016.231.931 834.635.656.685
1 11ang tOn kho 141 V.5 937.016.231.931 834.635.656.685
2 Da phong, gi4n) gia hang tan kho (*) 149
V Tai San ngan han khac 150 191.971.839.304 163.943.104.768
1 Chi phi hid truck ngan han 151 V.6 10.662.002.531 7.726.165.845
2 '11-me GTGT duos khan tr(r 152 6.199.393.797 3.789.876.955
3 Giao dich mua ban 141 trai phieu Chinh phu 153
1 Thu& \id cac khoan khac phai thu Nha ntro.c 154 V.12 175.110.442.976 152.427.061.968
5 Tai san ngan han khac 158
13 TAI SAN HAI HAN
(200=210+220+240+250+260) 200 4.592.123.302.790 4.782.591.632.346
I Cac khoan phai thu dai han 210 1.790.248.846 1.782.648.846
1 Phai thu dai han cua lchach hang 211 V.2 1.570.637.033 1.570.637.033
2 Ira Isaac cho nga6i ban dai han 212 85.416.000 85.416.000
3 Van kinh doanh don vi truc thuOc 213
4 Phai thu n6i b6 dai han 214
5 Phai thu vc cho vay dai han 215 277.000.000
6 Phai thu dai han khac 218 V.4 2.131.649.532 1.847.049.532
7 Da phOng phai thu dai han kho 161 219 (1.997.453.719) (1.997.453.7191
5
Trang 7TONG CONG TY CP BIA Rt.T.OU INtrOC GIAI KHAT HA NOI
183 Hoang floa Wham Q.Ba Dinh Tp.11a Nai Cho ky hoat clang ()»y 4 nam 2016
BANG CAN DOI KE TOAN HOP NIIAT (tiep theo)
Tai ngity 31 tilling 12 wain 2016
- Gia tri hao man lily lee (*) 223 (5.068.815.667.909) (4.645.905.699.027)
2 'I'SCD thus tai chinh 224
- Gia tri hao mon 1)15% Ice (*) 232 (8.042.003.209) (6.896.220.920)
1 Chi phi san xuat, kinh doanh do dang dai han 241
2 Chi phi xay dung co ban do dang 2.12 V.10 170.158.309.628 149.109.386.660
V Cac khoan diu to tai chinh dal han 250 231.917.002.329 249.107.849.207
1 Dau ttr vao cong ty con 251
2 Dau to vao cling ty lien ket, lien doanh 252 V.3 184.343.349.077 201.762.495.955
5 Dau tts nam gilt den ni2;ay dao han 255
3 Dau to gap von vat) don vi khac 258 V.3 49.728.300.000 49.500.000.000
4 Du' phong giam gia dau to tai chinh dai han
259 (2.154.646.748) (2.151.646.718) (*)
1 Chi phi tra trtrac dai han 261 V.6 315.761.216.238 276.306.060.932
2 Tai san thug thu nhap holt lai 262 21.515.146.392 26.176.318.110
3 i hiet bi, vat tu, plm tang thay the dai han 263 1.644.094.082 1.774.022.683
C 1,01 THE TIICONG MAI 269 5.195.749.880 14.059.985.991 TONG CONE "I'Al SAN (270=100+200+269) 270 9.844.599.087.978 9.927.027.848.308
6
Trang 8TONG CONG TY CP 131A RU'OU INIrOC GIAI KIIAT 11A NOI
183 Iloanglloa Tharn Q.lia Dinh, Tp.114 NOi Cho ky hotdOn_tQuy 4 narn 2016
ANG CAN 1)01 KI TOAN IHW NHAT (ti4 theo)
Tai ngay 31 (hang 12 nam 2016
lion 1, 1 INI)
Chi lieu Ma so "11)tryt
in in h 31/12/2016 01/01/2016
A NO' PIIAI TRA (300=310+330) 300 3.273.000.198.935 3.860.397.275.213
1 Phai tra ngvoi ban ngan han 311 V.11 597.225.553.782 533.520.145.032
2 NgtiOi inua Ira lien track naanhaLn 312 34.606.446.260 14.830.008.955
3 Thue va cac khoan phai nOpi\iha no& 313 V.12 535.762.860.924 1.326.926.671.408 Phai tra rigtrai lao clOng 314 145.384.623.944 124.783.937.247
5 Chi phi phai tra ngan htn 315 V.13 79.495.843.409 101.524.869.358
6 Phai tra nOi bO ngan han 316
7 Phai tra theo lion CIO ke ho4ch hop (long, xay
317
8 Doanh thu chaa thuc hien ngan han 318
9 Phai tra ngan han khdc 319 V.14 304.869.451.844 128.233.032.423
10 Vay va ng thue tai chinh ngan han 320 V.15 666.981.187.146 616.885.185.186
12 Quci khen thoOng, phuc Ipi 322 32.038.338.538 62.567.337.409
14 Giao dich rnua ban Jai trai phieu Chinh
I Phai tra dai han ngtrgi ban 331 V.11 349.929.968 349.929.968
2 Ngoei mita tra lien truck dai han 332
3 Chi phi phai tra dai han _33_3 V.13 1.088.843.356 3.143.790.000
4 Pita' tra nOi hO ve von kinh doanh 334
5 Ph4i tra not 68 dai han 335
7 Phai tra dai han khac 337 V.14 276.734.266.461 306.055.239.530
8 Vay va no thue tai chinh dai han 338 V.15 595.352.869.332 635.282.542.902
9 Trail phieu chuyen 401 339
11 "Iltu.‘i thu nhap hoar lai phai tra 341
12 Dv pheng phai tra dai han 342
13 (XIS' Oat trim khoa hoc va cOng nghe 343 3.109.983.971 3.964.539.784
B VON oitti SO' IIU'U (400=410+430) 400 5.670.000.052.020 5.182.878.883.360
I Von chii so' him 410 V.16 5.665.039.077.612 5.178.087.160.238
1 Von gep cua chu so' hCru 411 2.318.000.000.000 2.318.000.000.000
- CO phial ph6 thong c6 cloven Neu quyet 411A 2.318.000.000.000 2.318.000.000.000
2 Thing do von co pi-Ian 412
3 Qu:■,,en chon chuyen dal trai phieu 413
4 VOn kht:ic cua chn hOu 414
7
Trang 9Ngtroi lap bleu Ki2C toan tra'ci'ng
z\,137677-
TONG CONG TY CO' PHAN N.ROVAC SW HAT
HA N91
/NH SP
n kin) doc
17
TONG LONG Ty CP BIA RUOU NUOC CLAI KIIAT 11A NQi
183 1 loanv, Fioa Tham Q.Ba Dinh I p.l la NOi Cho ky hoat d()nv, Quy 4 nam 20 i 6
BANG CAN DOI KE TOAN HOP NHAT (t4 theo)
Tai ngay 31 tilling 12 Ham 2016
8 Qtr_V dau ttr phat trier 418 2.541.299.480.518 2.406.305.542.024
9 (XIS/ h6 tn.) sap x6p doanh nghiCT 419
10 Qu:\7 khac thu()c von chit so him 420 6.459.603.814 3.587.572.658
11 Lo.i nhuan sau thu6 chin pith ph6i 421 799.279.993.280 450.194.045.556
- [AST chtta phan ph6i ke' den cu6i
- LNST chin phan phOi 14 nay 4218 725.186.027.669 869.252.028.964
12 Ngu6n von dau Cr XDC13 422
11 Ngtain kinh phi va khac 430 4.960.974.408 4.791.723.122
2 Nguom kinh phi da hinh thanh tscd 433 3.914.180.658 2.871.723.122
C I,O1 iCI1 CO DOING TII1EU SO 439 901.598.837.023 883.751.689.735 TONG CONG NGUON VON
(440=300+400+439) 440 9.844.599.087.978 9.927.027.848.308
Ili Noi, ngay 25 tha -ILI 01 narn 2017
8
Trang 10TONG CONG TY CP 131A RLOT: NLOC GIAI KHAT HA NOI
VA CAC CONG TY CON 13A0 CAO TAI CHINH HOP NH I
183 1 bang I toa Tham, Q Ba Dinh Tp.1-l2 Nei Cho ky hodt dena QuY 4 Ilan 2016
BAO CAO KET QUA HOAT HONG KINH DOANH HOP NHAT
Qu■ 4 Nan 2016
Dun vt tinh IND
Chi tieu Ma so Thuyet
tninh
Quj, 4 Lay ke tit dau nam dt.n cuoi quj, 4 Nam 2016 Nam 2015 Nam 2016 Nam 2015
1 Doanh thu ban hang va cung cap dich vu 01 VI.1 3.744.311.713.337 3.072.857.367.455 10.337.431.524.931 9.653.504.883.358
2 Cac khoan giarn tru doanh thu 02 VI.2 21.911.046.775 6.796.087.485 34.666.482.989 15.059.213.834
3 Doanh thu thuan ye ban hang N/A cung cap dich vu
(10=01-02) 10 3.722.400.666.562 3.066.061.279.970 10.302.765.041.942 9.638.445.669.524
4 Gia vOn hang ban va dich vu cung cap 11 VI.3 2.926.976.208.174 2.497.808.236.501 7.500.860.425.543 7.020.510.800.803
5 Lcei nhuan gop ve ban hang va cung cap dich vu
20 795.424.458.388 568.253.043.469 2.801.904.616.398 2.617.934.868.721 (20=10-11)
6 Doanh thu hodt deng tai chin!) 21 VI.4 22.465.971.260 45.620.574.698 116.727.722.883 168.783.911.570
7 Chi phi tai chinh 22 VI.5 19.656.489.295 21.312.829.911 79.501.576.833 82.108.174.123
- Trona do: Chi phi Lai vay 23 12.044.228.044 11.875.053.120 64.837.283.826 78.923.809.156
8 Chi phi ban hang 24 VI.6 422.929.014.519 491.763.935.136 1.202.587.310.839 1.172.241.388.802
9 Chi phi quart ly doanh nahiep 25 VI.6 172.520.202.087 127.068.111.105 511.010.866.009 407.745.072.106
10 Loi nhua'n thuan hoat (.10g kinh doanh
30 202.784.723.747 (26.271.257.984) 1.125.532.585.600 1.124.624.145.260 {30=20+(21-22)-(24+25)}
11 Thu nhdp khac 31 VI.7 14.191.866.966 19.537.529.879 44.132.774.698 54.817.752.695
12 Chi phi khac 32 VI.8 187.293.949.089 47.048.913.356 202.731.376.185 18.419.753.973
13 LQi nhu'an khac (40=31-32) 40 (173.102.082.123) (27.511.383.477) (158.598.601.487) 1 36.397.998.722
14 Phan lai trona cung ty lien ket 45 6.786.944.193 8.659.907.362 30.046.924.980 ! 35.842.432.102
15 Tiling twin trtro'c thue (50=30+40+45) 50 36.469.585.817 (45.122.734.099) 996.980.909.093 1.196.864.576.084
16 Chi phi tittle TNDN hien hanh 51 55.361.427.917 2.488.954.432 246.962.546.742 266.551.114.057 '
17 (Thu nhdp)/Chi phi thue thu nhdp doanh nghiep hodn lai 52 (3.112.137.381) 2.465.474.251 9.945.681.265 (8.103.829.700)
Trang 11Ke Wan trifi'yng
3 7 P
TRG GONG TY PHAN,
~21 I,L-
TONG CONG TY CP 131A RU'O'U NUCIC GIAI KHAT HA NOl
VA CAC CONG TY CON
BAO CAO TAI CHI H HOP NHA
BAO CAO KET QUA HOAT BONG KINH DOANH HOP NHAT (tier) thee)
19 Lgi nhuan sau thue Cong ty me
20 Lai Muni!) sau thue co clang khong kiam soat
60 (15.779.704.719)
(18.832.681.059) 3.052.976.340 j
(50.077.162.782)
(35.813.558.061) (14.263.604.721)
740.072.681.086
725.186.027.669 14.886.653.417
938.417.291.727
869.252.028.964 69.165.262.763
Ha N(ii, ngay 25 thang Oltlim 2017
10
Trang 12TONG CONG TY CP IDA MAW NUOC GIAI KIIAT 11A N91
183 iloang I loa Tharn Q.13a Dinh Tp.1-la NOI Cho 1:.■ hoat Sing QuV 4 nam 2016
BAO CAS) IAYU CHUYEN TIEN TE HOP NHAT
Quy 4 nam 2016
SO
Thuyet minh
2 Dieu chinh cho cac khoan:
1,67(lai) chanh ICx1-11■./ gia hoi dodi china thuic hien 0/1 (509.854.871)
3 1,0 nhuan tn hoat Ong kinh doanh trurOv
Thay dal cac khoan phai tra (khong bao gam Iai
vay phai tra thue thu nhap doanh nghi4 phai nOp) 1 1 (565.431.982.614) 287.569.637.381 Thay d3i chi phi tra tar& va tai san khac 12 (53.828.553.382) (7.450.716.301)
Thue thu nhap doanh nghiep da nOp 14 (258.755.079.731) (359.735.629/117)
lien thu khac Cr hoat thing, kinh doanh 15 14.630.543.972 Tien chi khac cho hoat Ong, kinh doanh 16 (2.725.387.755) (69.554.857.247)
Lint Chlyell tier thuan tit boat (king kinh doanh 20 227.033.035.051 1.367.890.891.416
11 Lti.0 CHUYEN TIEN TiflIOAT DONG
DAL TU
1 Tien chi de mua sam, xay dung tai san cc-) dinh 21 (218.045.764.019) (299.891.357.262)
2 Tien thu Cr thank ly tai san co dinh 22 8.542.589.705 30.975.147.649
3 Tien chi mua tong cu np cna don vi khac 23 (1.809.378.011.704) (1.350.573.395.872)
4 Tien thu hoi Cr ban 14i cling cu no alai don vi
5 Tien chi (-Liu W gap van vao don vi khac 25
6 Tien thu h6i dau hr gdp von vao don vi khac 26 16.250.000.000 56.021.700.000
7 Tien thu lai lien g.Cri, Iai cho vay co tirc va
Lim chuyen tic,, thuan to haat eking dau tu 30 (676.140.074.026) (874.783.579.441)
Trang 13lam doe
Kn Wan tru'i'ng Ngu'd'i lap bieu
c1) TYNG CONG TY 'f\
CO PHA'N ilA.R01111(ft CIA KAT * c") HA N( 1 ,1
TONG CONG TY CP BIA BIJOU NU'OC GIAI KIIAT HA NOl
I I oimg 11oa Tham, Q.134 Dinh, Tp.Fla NOi Cho 1:5/ [mat Ong Quy 4 nam 2016
Quj, 4 nam 2016
Cliff Ttfu
111 LUL CilUYEN TIE N T11 IIOAT HONG
'FAL ClliN11
I 'I'icn thu to ph4t hanh ca) ph iau 11114'11 von gop
cua chic so• hilTu
2 Tian chi tra von gop cho cac chu so hau, mua
Jai co phial cua doanh nghidp da Oat hanh
1 Tian vav nganh4n dai 114n nh4n dome
1 Tian chi tra no p.oc vav
1 Tian tra no thud tai chinh
2 Co tire, Io i nhu4n da tra cho cac co dong
Lieu chuyen tien th uan tie hoot d(ing tai chinh
Lu'u chuyen tien thuan trong IcY
(50:- 20+30-I-40)
Tien va tuung dtrang tien dau Icy
Anh hugng cua they doff hoi doai guy doi
D077 Lily Ice ti r nam Nam 2016
(21.280.939.400) 2.535.872.468.182
(216.000.119) 2.514.375.528.663
3 15
/ ■-■
Pharr Thu Thu), Nguyn Thi Ng9C Anh Nguy&t Hong Linh
ngAy 25 thane 011 nam 2017
12
Trang 14TONG CONE TY CO PHAN BIA ROCA] NU 0C CIA! KHAT IIA NQI
VA CAC CONY TY CON BAO CA.0 TAI CHINA HOP NIIAT
183 1 loang1loa Tharn Q.13a Dinh, Tp.lia N()i Cho 1<jr ho41 Ong Qu)"/ 4 nam 2016
BAN THUYET MINA BAO CAO TAI CIIINH HOP NHAr
QuS., 4 Nam 2016
I DAC MEM IIOAT DON; CUA DOANII NGIIIEP
1 Dinh thOT sit von
Tong Cong ty CP Bia Racm Ntreyc giai khat Fla NOi Lien than la Tang Cong ty Bia - Ruo'u -1\ltra:c giai khat 11,a Noi, dtroc thanh lap theo Quyet dinh so 75/2003/QD-BCN ngay 6, thang 5 nam 2003 cna BO Cong nghiep (nay la BO Cong thtrang) Tong Cong ty chinh thirc chuyen doi hinh thirc Cr doanh nghiep Nha nude sang cOng ty co phan vo:i ten goi Tang Cong ty CO phan Bia - Rlf911 - NLE(ye giai khat Ha Nei theo Quyet dinh se 1863/QD-TTg ngay 28 thang 12 nam 2007 va Quyet dinh so 575/QD-TTg ngay 16 thang 5 nam 2008 cna Thu tu:dng Chinh
float Ong thco Giay ,chirng nhan clang ky kinh doanh so 0103025268 do SO KC hoo.ch va Dau to
thanh ph6 NOi cap ngay 16 thang 6 nam 2008 Giay chin-1g nhan thay dOi Ian 04 the() s3
0101376672 ngay 26 thang 05 nam 2016
Tra chinh cna Tong Cong ty tai 183 Floang Hoa Tham, Phu:ong Ngoc Ha, Quan Ba Dinh, Thanh pile; Ha NOi
2 Linh Nitre kinh doanh
Linh vdc kinh doanh cua rang Cong ty la san xuat, kinh doanh
3 Nganh nghLlkinh doanh
Hoat Ong chinh cOa Tong Cong ty la : san xuat bia va mach nha 6 men bia; Chang, tinh cat va pha the cac loai rtrou manh; San xuat do uang khong con, nuot khoang; Kinh doanh bat Ong san, quyen sir dung dat thuOc chu so hdu, ch6 sir dung hoac di time; Dieu hanh tua du lich; Nha hang
va cac dich vu an tieing phuc vit luu 011g; HOat dOng chuyen mon, khoa hoc va cong nghe khac; Xay dung cang trinh ky thuat dan dung khac; Lap dat he thong xay dung khac; Ban buon do uOng; Ban IC do u 'Ong trong cac cda hang chuyen doanh; Ban buon tong hop
4 Chu ki/san xuat kinh doanh thong thtro'ng : 12 thang
5 Cat' true tap (loan
TOng so cac Cong ty con : 17
SO luting Cong ty con dome hop nhat: 17
SO luting Cong ty con khong &roc hop nhat: 0
13
Trang 15TONG CONG TY CO PlIAN ILIA RIJ'OtJ NUCIC CIAI KIIAT HA N9I
VA CAC CONG TY CON BA() CAO TAI CHINA 1191' NHAT
1 S3 i 1011T, I loa rham Q.13a Dinh 1p.1-1a Noi Cho I:* hoar c161112, Qu■' 1 2016
BAN TIIUYET MINA BAO CAO TAI CHINA IIQ'P NHAT (tiep then)
Danh sach eong ty con dtrot he
NgAnh !mat thing Tong ty INI-111 MTV Thtromg:
mai Habeco
Kinh doanh bia
r 116'
50.000.000.000 100% 100(1/0 Tong, ty CP 13ia Ha N6i - Hai San xuat bia 40.000.000.000 55,00% 55,00% Dtrung
Cong ty CP 13ia HA N6i - Ilai San xuat bia 91.792.900.000 65.01% 65,01% Pheng
Cong ty CP Bao bi Bia - Ruvu
Ntr& khat
San xuat bao bi bia rapt,'
20.000.000.000 69,78% 70,46% COng ty CP C6n Rticyu HA N6i San xuat argil 200.000.000.000 51.29% 51.29% Cong ty CP Thuung mai Bia
COng ty CP Bia HA N6i - Kim Bai
COng ty CP Van tai Habeco
Cong ty CP Harec Dau tn & Thtrang
mai
COng ty IN1111 "Thiry tinh Samiguel
Yamamura Hai Phan::
COng ty CP Bia HO N6i Hang Yen 89
San xuat bia Van tai Thtrang mai, dick vu
TY le bieu quyet
28,00% 28.00% 10.00% San xuat va kinh doanh sanh sir 27.21%
Linh ykre kinh doanh
Trang 16TONG CONG TY CO PHAN BIA BIJOU NUOC GIAI KIIAT IIA NW
VA CAC (TONG TV CON BAO CAO TAI CIIINII HOP NIIAT
183 I loam 1 loa 'Than Q.Ba Dinh Tp.1 la NOi Cho 1:5, hortt Om?, Qu'4 nam 2016
BAN TlitrYET MINA BAO cAo TA! CIIINII HOP NIIAT (tier) theo)
6 Tuyen h6 ve kha Hang so sash thong tin tren Bao cao Cal chinh him nhat
Ke ngay 01 thong 01 nam 2015 Tong Cong ty da ap dung ThOng tu' so 200/2014/TT-13TC do 'Tai chili, ban hanh nitay 22 thing 12 nam 2014 ("Thong tu' 200"), haang dan chc dO kc toil]] cho doanh nghiep va thong to' so 202/2011/11-13IC haerng clOn phaang phap 14p va trinh bay Bao cao tai chinh hop nhat do BO tai chinh ban hanh m_tay 22 thing 12 nam 2014 Do anh hut* Ma\ ciOi cola rice 14p va trinh bay bao cao tai chinh theo thong to 200 so vo.i quyet dinh 15 va thOng to
211 ThOng tut 202 Bai 1)6 phan XIII - Thong tu' s6161/2007/TT-BTC ngay 31/12/2007 cna Tai chinh huong dOn lOp va trinh hay Bao cao tai chinh hop !that theo Chuan mac ke loan so 25 "l3ao cao tai chinh hop nhat va ke loan cac khoan dau tu vac, cong ty con" Nen cac thOng tin so sanh tren bao cao tai chinh kY nay cting eta &roc trinh boy lai cho phu hop veri cac quy dinh thong tu'
200 va thong to 202
H 167 KE TOAN, DON VI TIEN 'I]/ SC' DUNG TRONG KE TOAN
1 K'' ke loan
KV I:6 loan nam cola Tong COng ty bat Clan t/r riga)/ 01/01 va ket thnc vao ngay 31/12 hang nam
2 Dun vi ticn to sit dung trong ke toan
Dan vi tien to sa dung trong ghi chop ke toan la deng Viet Nam (VND)
HI CHUAN 1VIVC VA CHE DO KE TOAN AY DUNG
1 Cht d() 1(1,1 loan ap dung
Tong Cong ty ap dung Che dO Ke -Loan doanh nghiep theo ThOng tu' s6 200/201/111T-BTC ngay 22/12/2014 va thong, la 202/201411T-BTC ngay 22/12/2014 do BO Tai chinh ban hanh
2 Tnyen 1)6 ye vice tuiln thii ChuAn inktc ke loan va Che dg ke loan
TOng COng ty cid ap dung cac Chuan mac Ice loan Viet Nam va cat: van ban haemg dOn Chuan mac
do Nha ntrav da ban hanh Cac bao cao tai chinh daot Iap va trinh bay theo dilng moi quy dinh cola lung chuan mac, thong tu' haokg dan that: hien chuan mac va Cite dO ke toan hien hanh dang, ap dung
IV CAC CHiNH SACH KE TOAN AP DUNG
1 Co sit hop nhAt
Cac cong ty con:
Cac cong ty con la cac don vi do COng ty me kiem soat Str kiem sok ton tai khi cong ty me c0 quyen chi phei cac chinh sach tai chinh va hog Ong cua mot dun vi de thu dugcloi Ich kinh to tir
15
Trang 17TONG CONG TY CO PHAN BIA ROI] NUOC GIAI KIIAT HA NOT
VA CAC CONG TY CON BAO CAO TAI CIHNII HOP NIIAT
183 IloangIboa Tham Q.13a Dinh Tp.1-la Nei Cho ky boat dong Quy nam 2016 BAN THUVET MINA BAO CAO TAI CHINII NIIAT (tiep theo)
cac bloat dong nay Cac bao cao tai chinh cila cac comb 1 ■ con duoc hop nhat trong cac bao cao tai chinh hop nhat tit' ngay bat dau ki6m soat don ngay ket thus kiem soat
Cac cong ty lien ket va lien doanh
Cac cong ty lien ket la cac don vi ma Tong COI-1g ty cc) atilt huOng clang ke, flitting kheng co quyen kiOm soat, doi vOi cac chinh skit tai chinh va hoat Ong Cac cong ty lien doanh la cac don vi co
cac hoat dong ma tap doan co quyen dong kiem soat, duoc thanh lap theo thoa thuan hop dOng vii doi hoi sit nhat tri hoan loan ve cac quyet dinh tai chinh va hoat dong chien Cac cony, ty lien ket va cong ty lien doanh duoc !tacit wan thco phu'o'ng phap yen chit s6 hiru
Cac bao cao tai chinh hop nhat bao gam phan chi phi va thu nhap cua Tong Ceng ty trong cac don
vi nhan &du hach loan theo plurang phap von chit s6 hCru, sau khi cac don vi nay da, thac hien nhang dieu chinh cac chinh , sach toan cua mink cho phis hop vo'i cac chinh sac!' ke loan cua Tong Ceng ty, ke tit' ngity bat dau co anh haOng, dangkO hoac dong kiem soat den ngay keqthilic anh huOng clang ke‘ hoac dong kiem soat Neu pilau 10 cua Tong cong ty \Aro qua khoan dau to cua Tong cong ty trong don vi nhan dau ter hach loan theo phuong phap on chit se hau, gia tri ghi
se cua khoan dab' to do (bao gem loan be cac khoandau tit' dai han) &roc ghi giam xueng bang khong va dung vice ghi nhan cac khoan lo, trU khi Tang cong ty, co met nghia vu phai thac hien hay da thac hien cac khoan thanh Wan that' cho cac don vi nhan dau tit
Cat: giao dich bi loai trir khi hop nhat
Cac so du' nei be va loan be thu nhap va chi phi chu'a thac hien Oat sinh cac giao *11 nei be duoc loai ra khi lap bao cao tai chinh hop !that Lai chu'a thu'c hien Oat sinh tit' cac giao dick, vOi cac don vi nhan &du tit' hach loan theo phaang phap von chit so him du'p'e trir khai khoim dau to lien quan den loi ich cna tap doan trong cac don vi nhan dau LO chu'a thbre hien phi sinh lir cac giao dich nei be duoc loai ra trn khi aia von khong the duoc thu 00i
Ly'i the thtrung mai
Lcyi the thu'o'ng mai Oat sinh tai ngay Cong by me, dat quyen kiem soat, &roc trinh bay nhu' met loci tai san khac teen Bang can doi ke loan hop 'that va duoc phan be clan vao ket qua hoac dong kinh doanh hop !that thco phaang phap cla6ng Chang trong th6i gian Col da 10 nam TruOng hop gia the thuong nlat bi ten that trong nam cao gia tri phan be) hang nam thi thbrc hien phan be) theo gia tri ten that
Khi thoai von khei Comb ty con Chi gia tri khoan 19.1 thO thaang mai chu'a phan be hot duoc ghi giam thong irng ty le von thoai va tinh vao nhuan sau thue chu'a phan phoi tren Bang can del ke loan hop nhat trong traOng hop Ceng ty me van ;tam quyen kiem soat Ceng ty con hoac duoc ghi giam loan be vao ket qua kinh doanh hop 'that trong traemg hop COng ty me het quyen kiOm soat tai (Tong ty con
2 Clic loaf ty gia 116i doai ap dung trong ke: than
Cac nghiep vu Oat sinh hang cac don vi lien le khac v6i tien to sir dung trong toan du'p'e hach loan thco ty gia giao dich thbrc to Obit sinh, teen co se) sau:
- Cac khoan no phai thu phai sinh bang ngoai duoc hach town thco ty gia mua CUa ngan hang thtrang mai no'i chi dinh khach hang thanh loan
Cac khoan phai tra phai sinh bang ngoai to throe hach loan theo ty gia ban cua ngan hang thaang mai no'i thtrOng xuyen c6 giao dich;
- Giao dich gop von hoac nhan von gop bang ngoai to duoc hach loan theo ty gia mua ngoai to cila ngan hang no'i doanh nghiep m6 tai khoan de nhan von cua nha dau
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Trang 18TONG CONG TY CO PIIAN I3IA iluou Nubc (HAI KHAT HA NOI
VA CAC CONG TY CON HAO CAO "[Al HOP NIIAT
183 I loirT I loa Tham Q.13a Dinh Tp.1-la 1\10i Cho ky hoat Ong Qu' 4 nam 2016
BAN THUYET MINI! BA° CAO TAI (MINH IIgp NIIAT (ti4 theo)
- Giao dich mua said tai spin hoac cac khoan chi phi duoc thanh loan ngay bang ngoai to (khong qua cac tai khoan phai tra) duoc teach toan theo ty gia mua cua ngan hang thuong, mai not doanh nghiep time hien thanh toan
Tai thdi diem alai nam cac khoan n711c ming tinh chat lien to co gOc ngoai te nhir tai san (tien, phai thu va tai san tien to khac) va cone no (\ray phai tra va cong no khac) duoc guy doi thco ty gia mua va ban cua ngan hang thuong mai ma TOng Cong ty co tai khoan tai thdi diem cuOi k:■ Le loan fat ca cac khoan chenh loch ty gia thcfc to Oat sinh trong nam va chenh lech danh gia at (Alai nam duoc ket chuven vao bao cao Let qua hoat dpllg kinh doanh cua nam tai chinh
3 Nguyen tae ghi nhan cac khoan tien va cac khoan tu'o'ng du'o'ng lien
Cac khoan den bao gam : tien mat, hien ngan hang, Oen clang chuven
Cac khoan Wang throng tien Ia cac khoan dau tut ngan han khong qua 3 thangc6 kha nang chuven d6i de dang, thanh den va khong c6 nhieu rui ro trong chuyen doi thanh tier) kC to ngay mua khoan clan ttr 06 tai thdi diem bao cao
4 Nguyen tac ghi nhan cac khoan dau tu tai chinh
Chirng khoan kinh doanh : La cac khoan chang khoan duoc Tang Cong ty nam gilt vdi mtic dich kinh doanh Chang khoan kinh doanh duoc ghi 1111411 bat (tau ngay Tong Gang ty co quyen huu va xac Binh duoc gia tri ban dau theo gia tri hop ly cua cac khoan thanh -Man tai thOi diem giao dich Oat sinh cOng cac chi phi lien quan den giao dich mua chirng khoan kinh doanh
Khoan dau to vao cong ty lien Let duoc loan theo phuong phap van chu hau khoan gbp von vao cone tv lien ket duoetrinh bay tren Bang can doi ke loan theo gia goc va duoc diet' chinh thco nhirng thay doi phan van Op cua Tong cong ty vao tai san thuan cua cOng, ty lien ket sau ngay mua khoan dau tu Cac khoan lo cong ty ket vtrot qua khoan gap von tai con?, ty lion Let
se khong duoc ghi nhan Loi the thtrang mai Oat sinh tai thdi diem Op von vao cOng ty slll1 ket sL' khong &roc phan 1)6 vac.) ket qua kinh doanh hop nhat
Khoan dau tun vao don vi khac phan anh cac khoan (tau tut cong cu van nhung Tong Cong ty khong nam quyen kiem soak dOng kiem soat ho5c co anh hudng thing ke voi ben ducyc dau tut
Cac khoan dau ur tai thOi diem bao cao, neu:
- CO thOi han thu hai hoac dao han khong qua 3 thang ke ngay mua khoan dau lir do citrov coi Ia
" Wong duong tien":
- Co thOi han thu hoi van dudi 1 nam hoac trong 1 chu LY kinh doanh duoc phan loaf la tai san ngan han;
- CO thOi han thu hOi von tren 1 nam hoac han 1 chu ky kinh doanh dirge phan loai la tai san dai ham
phang giam gia dau ta duoc lap vao thdi diem cuai nam la se chenh loch giCra gia goc cua cac khoan dau tis throe teach loan tren so ke toan Idn gia 1.11 thi trirdng cua chnng tai thOi diem lap dtr pheng
5 Nguyen tae ghi nhan cac khoan phai thu thu'o'ng mai va phai thu khac
Cac khoan phai thu khach hang, khoan tra trade cho ngtrO'i ban, va cac khoan phai thu Lilac tai thOi diem bao cao, neu:
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Trang 19TONG CONG TY CO PHAN BIA MAX NU'OC GIAI KHAT IIA N91
183 1ioarq.,11oa Tham, Q.Ba Dinh Tp.11a N(51 Cho k V hoot ddng Quy 4 nam 2016
BAN TiltiVf:T 1VIINII ICAO CAO TAI MINH HOP NIIAT (ti4 then)
CO thdi han thu hdi hoac thanh wan dual 1 nam (hoae trong mot elm ky san xuat kinh doanh) dude phan loci la Tai san nigan hon
- Co thOi han thu hal hock thanh Wan troll 1 nam (hoae troll mot elm ky san xuat kinh doanh) dude phan loci la 'tai san dai han
6 Nguyen the ghi nhan hang ton kho
I lane, ton kilo duoc tin]] thco gia goc Truang hop gia tri thuan co the thvc hien dude thap han gia goe thi phai tinh thco gia tri thuan co the dive hien dirge Gia goc hang ,ton kho bao gam chi phi mua chi phi the bien Va cac chi phi lien quan true tiep khae Oat sinh de co dude hang ton kilo o' dia diem va trans thai hien tai
Gia tri hang ton kho dude xac dinh theo phaang, phi.) binh quan gia quyen
f lang ton kho dude hack twin theo phuang phap ke khai thaims.), xuyen
Dtr phong ,giam gia hang, tan kho dude lap vao thd i diem alai nam so chenh loch Oita gia goc eua hang ton kho Ian hon gia tri thuan co the thtrc hien dude cua chOng
7 Nguyen the ghi nhan vi khan hao tat san co dinh, bAt ding san dau to
Till son co dinh hero hinh, tai san co dinh v6 hinh dude ghi nhan the() gia goc 'Frong qua trinh sir dong,, tai san dinh him hinh, tai san co dinh va hinh dude ghi nhan theo nguyen gia, hao mon luy gia tri con loi
Khau hao dude trick theo phaang phap during thong Thai gian khau hao dude tinh !Mu sau:
- •Nha eira, vat 1:ien trite
- May mac, thiet bi
- Phisang, tien van tai
8 Nguyen the ghi nh;in vã phan bO chi phi tra truot
Cac chi phi tra truck chi lien quan den chi phi sari xuat kinh doanh nam tai chink hien tai dude ghi nhan la chi phi tra trade ngan han va dude tinh vao chi phi san xuat kinh doanh trong nam tai chinh
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Trang 20TONG CONG "I'V CO PHAN BEA RiCOLINCOC GIA1 KHAT HA NQI
Si
1 I Ioang I loa "lham Q.13a Dinh Tp.fla Noi Cho kV hoat dOngQui- r 1 nam 2016
BAN III UYET MINA BAO CAO TAI CHINII HOP NIIAT (tiep theo)
Chi phi tra truge dai han bao gem Igi the kinh doanh tn co phan hoa, khoan tra tru'Oc tien time Jai chi phi chai, Let eh& phan ho va cac khoan chi phi tra truge dai han khac
lAyi the kinh doanh tir co phan hoa cua l'Ong (imp ty dtroc xac dinh va 114C11 loan then
sb 09/2007/ND-CP ngay 26 thing 6 nam 2007 cua Chinh phn ,v chuyen dot doanh nphiep 1000 von nha nage thanh cOnp ty CO phan va Thom? to' hao'ng clan so 146/2007/IT-BTC ngay 06 Mang
12 nam 2007 cua 130 chinh Gia tri the , kinh doanh cua Tong Cong ty &age tinh theo phtrang phap ty suat Igi nhuan suat Oat phieu chinh phu Lot the kin') doanh to co phan hOa dupe phan 06 vao bao cao ket qua hoat dOng kinh doanh trong yang 10 nam ke tn thOi diem co phan hoa
Tien thue dat the hien so tient thue dat (fa dtroc tra truge Tien thue dat tra truge throe phan ho vao bao cao Let qua hoat dgnp kinh doanh theo phtrant phap dugnp thing Wong irnp vgi thOi aian thue tir 17 den 50 nam
Gia tri chai, ket dupe phan anh tren khoan m(ic chi phi Ira tar& dai Ilan bao gam pia mua va cac chi phi phat sinh lien quan Chi phi nay dtroc phan b6 vao bao cao Lot qua hoat Ong kinh doanh troop vonp 2 nam Le tn 11QC1N chai, Let dupe dim vao sir dung
9 Nguyen Vac ghi nhan ghi nhan cac khoiin Ira thu'ung mai va phiii tea kink
Cac khoan phai tra npugi ban phai tra khac tai thgi diem kw cao, neu:
- CO thgi han thanh loan dugi I Mint hoac trong nit chu xuat kinh doanh disgc phan loai la
no ngan han
- Co alai han thanh loan tren 1 nam hoac tren mgt elm ky sin xuat kinh doanh dupe phan 1(0 la
no dai hon
10 Nguyen tic ghi nhan chi phi phai Ira
Cac khoan chi phi thtre to chu'a phi sinh nhang throe trich tinge vao chi phi san xuat, kinh doanh trong do dam bao khi chi phi phi sinh th(rc to LhOng gay dgt hien cho chi phi san xuat kinh doanh tren co so' dam bao npuven lac ph6 hop giaa doanh thu va chi phi Khi cac chi phi dO phat sinh, nen co chenh lech vgi so da trich, Le loan den hanh ghi ho sung hoac phi piam chi phi ttroPp, imp voi Oa)) chenh Itch
11 Nguyen tic ghi nhan va von hoa cite khoiin chi phi di vay
Chi phi di vay duoc phi, nhan vao chi phi sail xuat, kinh doanh trong khi Oat sinh, his chi phi
di vay lien quan troe tiep den, viec dau ttr xay dung hoac sari xuat tai do clang dirge tinh vao pia tri cua tai san do (dirge von hoa) khi co dO cac diet' Lien quy dinh trong Chuan mtrc Ke toan Viet Nam so 16 "Chi phi di vay
(Tlii phi di vav lien quan trtrc tiep den viec elan W xay dung hoac sin xuat tai san (16 clang, dupe tinh vao pia tri cua san do (throe von hoa), bao gom cac khoan Iii tier vay, phan 1)6 cac khoan chiet khan hoac phu trOi khi Oat hanh trai phieu, cac khoan chi phi phu phat sinh lien quan to) qua trick lam thu Inc vay
12 Nguyen tile ghi 'than von chti ham
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Trang 21TONG CONG TY CO PIIAN BIA Rcou Nubc GIAI KI1AT IIA NOT
VA CAC CONG TY CON BA() CAO TAI CHIN)! HOP NIIAT
183 1 loang I-Ioa Tham Q.13a Dinh 1p.Ha Nei Cho ky hoat dOng Qui 1 nam 2016
BAN TIICYET MIMI 13A0 CAO TAI CIIINII flOP NIIAT (ti4 theo)
Von dau to cua chu hau &rev ghi nhan theo so von the gap cria chn se' huru
Thang du von co phan dtrec ghi nhan thco so chenh loch ion hen/ hoac nho hen giira gia thuc te phat hanh va menh gia co phial khi phat hanh co phieu Ian dau, phat hanh 1)6 sung hoac tai phat hanh co phkM quct
Lei nhuan sau thug chua phan phai la so lai nhuan lir cac hoat dOng cua doanh nghiep sau khi trO (-) cac khoan dieu chinh do Op dung hoi to thay del chinh sach Le Wan va dieu chinh hal to sai sat acing you cua cac nang trtrac
13 Nguyen tae v.a phuung pluip ghi nl;in doanh thu
Dowd/ dm ban hang
Doanh thu ban hang dirge ghi nhan khi dong thei thda man cac dieu Lien sau:
Phan Ian rai ro va lei ich quyen so hiru sari phalli hoac hang hoa da dupe chuyen giao Cho natrai mua:
- TOng (Tong ty khong con nam giO quyen quan ly hang Ilea nhis ngisei so him hang hoa hoac quyen !dem soat hang hoa:
- Doanh thu duac xac dinh taang doi chac char):
- 'Tong CEng ty da thu dupc hoac se thu dirac Ip i ich Linh to to giao dich ban hang:
- Xac dinh dtrec chi phi lien quan den giao *It ban hang
DOCI1717 cung ccip dich vu
Doanh thu cung, cap dich vu dirge ghi nhan khi Let qua cua giao dich do dirge xac dinh not each dang tin cay 'Irtrang, hap viec cung cap dich vu quan den nhieu thi doanh thu duec ghi nhan trong ky theo ket qua phan cons viec da hoan thanh vac) ngay lap Bang Can doi Lc loan cua
ky dd Ket qua cua giao *11 cung cap dich vu dtrec xac dinh khi thea man cac dieu Lien sau: Doanh thu dtrec xac dinh Mang dai ,chac chant
- CO Lha nang, thu dirge ich kinh to giao dich cung cap did) VI,1 do:,
- Xac dinh three phan cong viec hoan thanh vao ngdy lap Bang can doi toan:
- Xac dinh dupe chi phi phat sinh cho giao *11 va chi phi de 'loan thanh giao dich cung cap dich
vu do
Phan cong viec cung cap dich vu da hoan MAIM duec xac dinh theo plural-1g phap danh gia cong vier.; hoan thanh
Doanh dm how (Ong 120 chinh
Doanh thu phat sinh tui lien tai, den ban quyen, ce Mc, lei nhuan dtrac chia va cac khoan doanh thu hoat dOng tai chinh khac dupe ghi nhan khi thea man clang thOi hai (2) diet, kien saw
- CO kha nang, thu dupe lei ich kinh, te giao dich do:
- Doanh thu direc xac dinh Wang doi chac chan
Co tac, lai nhuan dirge chia duoc ghi nhan khi 'long Com), ty &roc quyen nhan co tac hoac dtrec quyen nhan lei nhuan viec gop von
14 Nguyen tac va phtrong phap ghi nhkin gia von
Gia von hang ban phan anh tri gia vOn cua san pham, hong hda, dich vu ban trong LY
Khoan du phong giant gia hang ton kho dupe tinh vao gia von hang ban tren ca so Meng, hang ton kho va phan chenh loch gifragia tri thuan c6 the thvc hien dtrac nho hon gia goc hang ton kho Khi xac dinh Itreng hang ton kho bi giant gia can phai trich lap duphang, Le loan phai loaf ITU khoi !troll?, hang tan kho LY dupe hap (long tieu thu (ea gia tri than co the thuc hien dtrec
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