Bao cao tai chinh cho ky hoat dong Quy 4.2016.PDF signed

Bao cao tai chinh cho ky hoat dong Quy 4.2016.PDF signed tài liệu, giáo án, bài giảng , luận văn, luận án, đồ án, bài tậ...

TONG CONG TV CO PHAN 13IA —121JOU — NIrOC GIAI KHAT ILA N9I

183 I loana lioa Tham plard.ng Ngoc 1-1a quan Ba Dinh, 1 ha Ni

BAO CAO TAI CHINH

Cho k hokd d(ing Qu).; 4 nam 2016

tu ngay 01 thang 10 nam 2016 den ngity 31 tilling 12 nam 2016

TONG CONG TY C1 13IA MAX NUOC GIA1 KI1AT HA NO1 BAO CAO TA1 CI 1 11\111

183 Hoang Hoa Tharp Q.Ba Dinh Tp.i-la N1(i Cho ky ke toan lit 01/10/2016 den ngay 31/12/2016

BANG CAN 1)01 KF TOAN GIU'A MEN 1)9

(Dang day du) Quj' 4 Tai ngay 31 thang 12 1Am 2016

D077 11 Ii1717: IND

so

Thuyet mini) 31/12/2016 01/01/2016

A "JAI SAN NGAN IIAN 100 3.933.779.545.970 3.947.572.127.935

I Tit".'n, cac khoan tuung dtrung titn 110 V.1 1.374.164.676.945 2.121.674.445.158

2 Cac khoan along du'ong nen 112 205.821.703.554 1.005.299.416.498

II Dau fir tai chinh ngan han 120 1.533.100.000.000 946.000.000.000

I Chang khoan kinh doanh 121

2 Dur phOng giam gia chdng khoan

kinhdoanh ,

3 Dal,' ttr nam giCr den ngay dao han

122

123 V.2 1.533.100.000.000 946.000.000.000

III Cac khoan phai thu ngan han 130 646.570.548.557 446.211.089.424

1 'Thai thu ngan han cua khach hang 131 V.4 546.153.149.749 300.902.156.786

2 Tra tru.6c cho ngu.oi ban ngan han 132 58.206.020.616 26.173.616.660

3 Phai thu not 170 ngan han 133

4 Phai thu theo tien dO1-1DXD 134

5 Phai thu ve cho vay ngan han 135

6 Cac khoan phai thu ngan han khac 136 V.5 43.222.963.286 120.093.796.629

7 Dur phbng phai thu ngan han

dOI

137 V.3 (1.011.585.094) (958.480.651)

2 Dur phOng giam gia hang ton kho 149

V Tai san ngan han khac 150 115.980.612.967 135.277.972.130

1 Chi phi tra triso.c ngan han 151 V.7 838.961.236

2 Thue GIG!' Argc triir 152

3 Thue va cac khoan khac phai the 153 V.13 115.141.651.731 135.277.972.130 Nha nudc

4 Giao Bich mua ban lai trai phieu CP 154

5 Tai san ngan han khac 155

B TA' SAN DAI HAN 200 2.851.522.620.188 2.864.446.272.178

I Ciic khoan phai thu dal halt 210

1 Phai thu dai han c.ia khach hang 211

2 Tra tar& cho ngtrai ban dai han 212

3 VOn kinh doanh 6 don vi true thu6c 213

4 Phai thu not 1.76 dai han 214

5 Phai thu ve cho vay dai han 215

6 Phai thu dai han khac 216

7.Dtr pi-1611g phai thu dai han kho 461 219

2

TONG CONG TY CP WA RUQU NUOC CIA' KIIAT 11A NQI 113A0 CAO TAI CI IINI I

183 Huang lloa Tham, Q.Ba Dinh TpTia Nal Cho ky i<6 town to 01/10/2016 den ngay 31/12/2016

BANG CAN DOI MAN GIU'A MEN D9 (tie'p theo)

Tai ngay 31 filling 12 nam 2016

Dun ri iinh \ 1)

So Thuyt

It Tai san co dinh

1 'lin sari co dinh halt hinh

- Nguyen gia

- Gia tri hao man !LIST ke

2 Tdi san co dinh thug tai chinh

1.397.073.781.569 1.396.542.70 7 533 3.524.459.420.031 (2.127.917.217.498)

3 Tai san co dinh va hinh 227 V.9 1.660.178.612 531.579.036

- Gia tri hao men 1uy ke 229 (24.448.340.939) (24.166.940.515)

IV Tai sari do' dang dai hnn 240 128.989.116.759 116.272.801.769

1 Chi phi sari xuat kink doanh do

dang

241

2 Chi phi xay dtmg ca ban do' dang 242 V.10 128.989.116.759 116.272.801.769

IV Dau tutai chinh dai han 250 V.2 1.241.062.779.704 1.262.429.715.354

I Dau to vao cong ty con 251 1.137.802.153.223 1.137.802.153.223

2 Dau to vao cang ty lien doanh lien 252 118.893.420.164 118.893.120.164 1:et

3 Dan to gap van vao don vi khac 253 33.250.000.000 49.500.000.000

4 Du phalli) dau to tai chinh dai han 254 (48.882.793.683) (43.765.858.033)

5 Dki to nam den ngay dao han 255

V -Hai san dal han Milk 260 133.936.243.580 88.669.973.486

I Chi phi tra truck dal han 261 V.7 132.150.434.101 84.845.481.835

2 Tai sari thug thu nhap hoar 'al 262 V.11 1.785.809.479 3.824.491.651

3 Thiet bi, vat ta, phi.) lung thay the

dai hdn

263

4 Tai san dai han khac 268

TONG CONG TAI SAN 270 6.785.302.166.158 6.812.018.400.113

3

NGUON VON

A NO PII,A1 TRA

1 Nu• ngan han

1 Phai tra ngtrai ban ngan han ,

2 Ngubi mua tra tier nu& ngan han

3 Thue va cac khoan phai nOp Nha

11 FO'C

4 }Thai tra nguoi lao dpng

5 Chi phi phai tra ngan han

9 l'hai tra ngan han nac

12 Quy khen thaosig, phitc lei

11 Ncidai hkin

7 !Thai tra dal han khac

B VON CHU SO

1 Von hi-su

1 VOn gop cua ad so' hctLI

CO phieu phO thong co quyen Neu

quyet

- Co phieu LOU &Ai

8 Qu'y dau ILL ghat trien

10 (XIS/ khac thuOc von chu so hiru

11 1,(si nhOn sau time chtra phan

phoi

- LNST atm phan phOi luy ke den

alai 14 tar&

- LNST chtra phan phoi ky nay

II Nguisin kinh phi va quS" khac

TONG CONG NG UON VON

N girei lap bicu

TONG CONG 'IN CP B1A ROI) NUOC CIA! KI-IAT 11A NO1 BAO CAO TAI CHINA

183 Iloang lloa Thant Q.13a Dinh Tp.Fla Nei Cho 14 ke wan sit 01/10,2016 den 119,i1) 31'12'2016

BANG CAN DOI KE TOAN GICA NIEN DO (tiep theo)

Tai ngity 31 lining 12 nam 2016

Don vi rinh 1'3'D

Ma

SO

'Fhuyet min h So cuoi qu9 01/01/2016

4111.1

418 2.052.387.993.960 1.945.104.302.666

421 782.044.939.839 400.520.298.704 421a 6.866.204.861 (446.867.344.307) 421b 775.178.734.978 847.387.643.011

HA N01

Giam the

1-1a NOi, riga)/ 18 thing 01 nam 2017

4

m dOc

guyen Wing Linh

TONG CONG TY CP BIA RU.Q1: NU.00 GIAI KHAT HA NQI BAO CAO TAI CH iNH

183 NOallg IIoa Thant, Q.Ba Dinh Tp.1-1a Cho k ke toan to 0 1 / 10/2016 den ngay 31/12/2016

BAO CAO KET QUA HOAT BONG KIN DOANH GICA NIEN DO (D4ng clay thi)

Ky ke than Quy 4 tir 01/10/2016 den ngay 31/12/2016

Don vi thih: 1 1 17)

Ma Chi tieu

so

Thuyet minh i

1 Doanh thu ban hang va cung cap dich vu 01 V1.1 2.399.279.582.405 1.845.014.307.943 7.675.883.384.827 6.831.524.565.405

2 Cac khoiin giant ITir doanh thu 02 VI.2 615.481.074 77.883.038 1.140.824.217

3 Doanh thu thuan ban hang VI cung cap dich 10

vu

2.398.664.101.331 1.844.936.424.905 7.674.742.560.610 6.831.524.565.405

4 Gil von hang ban 11 V1.3 1.887.092.024.871 1.621.288.856.877 6.047.292.185.589 5.540.265.927.450

5 Loi nhuan Op ye ban hang ya cung cap 20

dich vu

511.572.076.460 223.647.568.028 1.627.450.375.021 1.291.258.637.955

6 Doanh thu holt Ong, tai chinh 21 VI.4 180.842.727.449 380.893.916.892 319.929.955.303 547.442.690.017

7 Chi phi tai chinh 22 V1.5 (11.411.018.759) (11.556.885.991) 5.130.075.704 (17.240.000.979)

8 Chi phi ban hang 25 VI.6 189.257.475.564 353.732.241.204 568.196.776.358 701.596.717.134

9 Chi phi quail 1 , doanh nghi4 26 VI.6 80.432.865.170 69.481.599.094 214.899.595.101 182.296.472.583

10 Lo'i nhu4n thufin tir holt Ong kinh doanh 30 434.135.481.934 192.884.530.613 1.159.153.883.162 972.048.139.234

14 Tong loi nhuan ke toan trtrerc thue 50 261.682.733.736 201.308.241.974 997.004.649.705 991.088.934.951

15 Chi phi thu thu nhlap doanh ngh4 hien

hanh

51 VI.9 59.103.070.912 (29.278.905.111) 196.942.232.555 128.158.584.074

16 Chi phi thug thu nhap doanh nghi4 hoan lai 52 2.038.682.172 1.267 .:- , ;-r 2.038.682.172 1.267.707.866 it

17 Loi nhuan sau thug thu nhap doanh nghiep 60 200.540.980.652 229 '■ ' t

4 ''s-D 798.023.734.978 861.662.643.011 :i

5

TONG (-TONG - FY CI) B1A RUOUNUOC CIA! KI1AT 11A NQ1 BAO CAO TAI CHIN!!

183 110ang 110a Tham, Q.13a Dinh tp.11a NOi Cho 1:y1:6 wan tir 01/10/2016 den ngay 3122,2016

BAO CAO LUt CI.IUYEN TiEN

K town 16 01/01/2016 den ngity 31/12/2016

Chi lieu

I 1,tru chuyen hen tir hoat thing kinh

doanh

Ma s(1

2 Dieu chinh cho cac khoan

- Lai, 16 chdnh lech tv gia hOi Jodi do

danh gia lai cac khoan mud tien to co goo

ngoai to

04

Lai 16 tir boat dOng dau to 05 (308.405.162.658) (569.724.841.002)

- (Tao khoan dieu chinh khdo 07

3 Lyi nhuYn tir boat dOng kinh doanh

tra.Oc thay dOi von ltru dyng

08 826.328.856.041 595.910.921.415

- Tang, giam cac khoan phai thu 09 (41.943.230.133) (202.101.652.099) Tang_ giarn hang ran kilo 10 34.444.913.722 (29.861.837.115) Tang giam cac khoan phai tra (khOng 11 (608.312.404.549) 486.949.747.946

Le lai vay phai tra, thud thu nhap doanh

nghiep phai nOp)

- Tang, giam chi phi tra trade 12 (25.968.910.931) 7.772.293.080 Tang !jam chirrig khoan kinh doanh 13

- '11(1C.4 thu nhap doanh nghiOp da nap 15 (178.901.392.186) (126.998.444.211)

- Tien thu Lilac tar hoat dOns kinh doanh 16 4.098.940.000 3.164.056.000 Tien chi khac cho hoat Ong kinh

II 1,tru chuyen tien tir hoat dOng dau tu

I Tien chi do mua sam xay dung TSCD

va cac tai son dai hp khac

21 (94.326.342.467) (242.935.884.911)

TSCD va cac tai son dai han khac

3 Tien chi cho vay mua cac cang cu no

caa don vi khac

23 (1.533.100.000.000) (236.000.000.000)

4 Tien thu hOi cho vay ban lai cac cOng

c0 no cilia don vi khac

24 946.000.000.000 127.000.000.000

5 Tien chi dau to gap von vao don vi

khac

6 thu hOi gap von vao don vi khac 26 16.250.000.000 352.658.944.000

7 Tien thu lai cho vay co lac va lot

nhuan dagc chia

27 149.935.829.215 485.044.262.016

6

Nga(ri lap bieu Ke than truang

183 Mang lioa lham Q.Ba Dinh] Cho 1:V I:(: man to 01/10/2016 (.16n ngay 31:12'7016

BAO CAO LU U C1IUV N T1LN (tiep the()) loan tir

ngay 31/12/2016

Quy nay

D077 11 I h 1 771)

Quy tarac

1 1 icn thu tit phat hanh cO phicu n1-111 31

van :tap ciia chi) SO him

2 TiCTI chi tra vOn,gOp cho cac chi) s(1) 32

mua lai CO phiou cua doanh righicip

da phat hanh

5 TiCm tra gOc thue tai chinh 35

6 CO tirc, Ioi nhuan da tra cho chu sO

Lau chuyen tien thuan trong ky 50 (747.509.768.213) 131.168.890.639

Tien va taang dtrangtien dau kV , 60 2.121.674.445.158 1.991.074.102.872 Anh hurling cua -delay dOi t/ ttia hOi dodi 61

guy doi ngoaitC

(568.518.353)

[ Tien va taifng &rang lien cuoi ky 70 1.374.164.676.945 2.121.674.445.158

11a Nfii, mtay 18 thang 01 nam 2017

7

TONG CONG TY CP BIA RLOUNUOC GIAI KHAT HA NO1 BAO CAO 7'A1 CIiiNH

BAN THITYt:T MINA BAO CAO TAI CHIN!!

1 DAC DIEM BOAT DONG CUA DOAN11

TOng COm ty CP Bia Rtrou NIT& Giai Khat Ha N6i tien than Id Tang COng ty Bia - Rtrou - Nu& giai khat N6i duoc thank lap theo Quyet dinh so 75/2003/QD-BCN ngay 6 thang 5 nam 2003 cua Bo COng neliep (nay la 136 COng thuong) TOng Cong ty chinh thirc chuyen dOi hinh thire to doanh nghiep Nha nuOcsang cong ty co phan vdi ten goi Tong COng ty CO phan Bia Ruou - ,Ndev giai khat NOi theo Quyet dinh 1863/QD-TTg ngdy 28 thang 12 nam 2007 va Quyet dinh so 575/QD-TTg ngay 16 Chang 5 nam 2008 c0a TIM tuOng Chinh

Hoat d(mg theo Giay chang nhan Clang kV kinh doanh so 0103025268 do SO Ke hoach va Dau tathanh phO Ha NOi cap ngay 16 thang 6 nam 2008 Giay chimg nhan thay d6i Ian 03 theo s6 0101376672 ngdy

27 Mang 10 nam 2014

'Fru so chinh cna TOng COng ty tai 183 Hoang Hoa Tham, PhuOng Ngoc Ha, Quan I3a Dinh, TP Ha N6i

Linh vu.c kinh doanh cna Ring COng ty la san xuat, thaang mai dich vu

lloat thing chinh ena 'Fong Cong sty la : san xuat bia va mach nha 0 men bia: Chung, tinh cat pha the cac 14 mon mash; San xuat do uOng khong con, nude thoang; Kinh doanh bat Ong sari, quyen stir dung dat thu6c eh(' so hiru, chh sir dung hoac di thue; Dieu hanh tua du lich; Nha hang va cac dich vu uong

an phut V1,1 lun dOng; Float dOng ,chuyen mon, khoa hoc va cOng, nghe khac; Xay dung cOng trinh

ky thuat clan dung khac; Lap dat he thong Nay dung khac; Ban buon do (Ong; Ban le dO uong trong cac crra hang chuyen doanh; Ban buon tong hop

4 Chu k: ■ :' san xuat kinh doanh thOng thu . O'ng : 12 thang

TONG LONG TV CP BIA RU.Q1L1 NUOC CIAI KIJAT HA NQI BAO CAO TAI CI I INI I

183 1 loam.; I loa Tham, Q.Ba Dinh, Tp.Fla N6i Cho ky town to 01/10/2016 den ngay 31./12/2016

BAN TilliYET MINII BAO CAO TAI CHIN!' (tiep theo)

5 CAu true doanh nghiep

Danh sad) cac Ging ty con:

quyet COng ty INI-111 MTV TM Habeco Kinh doanh bia rm% 50.000.000.000 100% COng, ty CP Bia Ha N6i - Hai Duang 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% (Tong ty CP Bia Ha NOi - Nam Dinh San xuat bia 20.000.000.000 51,00% COng ty CP Bia Ha 1\16i - Thai Binh San xuat bia 76.912.260.000 66.31% Cong ty CP Bia Thanhl-lOa San xuat bia 114.245.700.000 55.00% COng ty CP Bia HON6i - Quang San xuat bia 58.000.000.000 62,05% Binh

COng ty CP Bao hi Bia - Rugu - San xuat bao bi bia rtrolt 20.000.000.000 68.95% NtrUc giai khat

COng ty CP Can Ruou Ha NOi San xuat argil 200.000.000.000 51,29% COng ty CP Thaang mai Bia Ha Nei Kinh doanh bia rag(' 31.230.000.000 60,00% Cling ty CP Bia - Rup-u - NuCyc giai

khat HO NOi - Quang Ninh

San xuat bia 15.000.000.000 57,61% COng ty CP arm- COng nghe Bia San xuat bia 200.000.000.000 96.10% Rtrqu Nuesc giai khat Ha Nei

Cong ty CP Bia Ha Nei - Nghe An San xuat bia 180.000.000.000 51,00% Cong ty CP Bia NOi - 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 hi Habeco San xuat bao hi 25.500.000.000 60.69% COng ty CP Bia Ha Nqi - Hang 1-la San xuat bia 100.000.000.000 53,89% Danh skit cac Cong ty lien ket:

quyet Cong ty CP Bia Ha Nqi - Kim Bai San xuat bia 40.000.000.000 28,00% COng ty CP Van tai Habeco, Van tai 25.000.000.000 28.00% COng ty CP Dau tu trien Thuung mai, dich vi( 19.291.600.000 45.00% Habeco

Cong ty CP Harec Dau & Thuung

mai

'Him:mg mai, dich vu 63.384.000.000 40,00% Cong ty TNHH Thuy tinh Samiguel

Yamamura Hai Pheng

San xuat va kinh doanh sanh

160.772.505.787 77.7 1% COng ty CP Bia Ha NOi Hung Yen San xuat bia 30.000.000.000 25.00%

89

Danh sach don vi trtyc thu6c khong cG tu each 04 nhan h4ch loan phu thu6c

Nha may Bia Ha Nqi — Me Linh

6 Tuyen 1)6 vc kha nang so sanh thong tin tren BA° cao tai chinh

Ke tir ngay 01 thang 01 nam 2015 rOng Ong ty da Op Ong Thong tu' sO 200/2014/1-1-BTC do BO Tai chinh ban hanh ngay 22 thang 12 nam 2014 ("ThOng tu 200"), htrong dan the de ke loan cho doanh nghiep ThOng ta nay co hieu lire thu'c hien Ur ngay 01 thang 01 nam 2015 thay the cho che d5 town doanh nghiep ban Ilan!) theo Quyet dinh se) 15/2006/QD-BTC ngay 20 thang 3 nam 2006 va ThOng to

sO 244/2009/TT-BTC ngay 31 thang 12 nam 2009 cua BO Tai chinh Do anh huong thay doi cua vice

9

TONG CONG TY CP BIA RUCTh NU.00 GIAI KHAT HA NQ1 BAO CAO TAI CIIINII

183 Floang Boa Tham, Q.Ba Dinh, Tp.11a Nai Cho Icy ke toan 1.0 01/10/2016 den ngay 31.12/2016

BAN TIIUYET MINH BAO CAO TAI CIIINII (tie) theo)

an va trinh bay bao cao tai chinh theo thong to 200 so vai quyet dinh 15 va thOng al 244 nen cac thong

tin so sanh troll bao cao tai chinh 14 nay ding da (LAN trinh bay lai cho phil hap cac quy dinh thong its 200

II KY KE TOAN, DON VI TIEN 'Ft] SC DUNG TRONG KU TOAN

1 Ki• town

Kv ke tan nam cilia Tong COng ty bat dau lir ngay 01/01 va ket thdc vao ngay 31/12 hang nam

2 Do'n vi titm to si dung trong ke toan

Don vi tien to sir citing trong ghi chop ke man la dang Viet Nam (VND)

III CHUAN MIUC: VA CHE DO KE TOAN AP DUNG

1 Chi de) Id loan ap dung

Tong Cong ty ap dung Che dO Ke Wan doanh nghiep theo ThOng tg so 200/2014/TT-BTC ngay

22 I1 2/2014 do BO Tai chinh ban hank

2 Tuyen bpi ve eii;c tuan thii Chuan muc ke tmin va Che do ke toan

Tong Clang ty da ap dung cac Chuan muc Le loan Viet Nam va cac van ban hirang dan Chuan muc do Nha, nirac da ban hanh Cac bao cao chinh duoc lap va truth bay theo dung mai quy dinh cda tong chuan muc, thong tir twang dan thgc hien chuan mgc va Ole (10 ke loan hie)) hanh dang ap dung

IV CAC CHINA SACH KE TOAN AP DUNG

1 Cac loaf tS, gia hOi doai ap dung trong kc loan

Cac nghiep vu phat sinh bang cac don vi lien to khac vai den to sir dung trong ke toan duoc hach toan theo ty gia giao dich thgc to phat sinh, tren co sau:

- Cac khoan no phai thu phat sinh bang ngoai to dirgc hach toan theo ty gia mua cua ngan hang thuong mai not chi dinh khach hang thanh loan

- Cac khoan no phai tra Oat sinh bang ngoai to dirgc hach tan theo ty gia ban cilia ngan hang thgang mai not thuong xtryen co giao dich;

- Giao dich gop von hoac nhan von gop bang ngoai to dtro.c ,hach Wan theo gia mua ngoai to ngan hang not doanh nghiep ma tai khan de nhan Van nha day tu;

- Giao dich mua sam tai san hoac cac khan chi phi duct thanh tan ngay bang ngoai to (khOng qua calk; tai khoan phai tra) dirge hach tan theo ty gia mua cda ngan hang thuong mai not doanh nghiep thgc hien thanh tan

'raj Choi diem cuai nam cac khoan muc mang tinh chat den to cc') g6c ngoai to nhu tai san (llen, phai thu

va tai san den to khac) va cong no (vay, phai tra va cong no khac) dagc quy doi theo ty gia mua va ban cua ngan hang thuong mai ma COng ty ca khoan tai thOi diem cad ky toan Tat ca cac khoan

TONG CONG TY CP BIA BIJOU NIJOC CIA! KHAT HA NOI BAO CAO TAI CHIN!'

183 lioang Hoa Tham, Q.Ba Dinh, Tp.Ha Nei Cho Try Re toan to 01/10/2016 den n,(2dy 31112/2016

BAN TIIUYET MINA BAO CAO TAI CHIN!! (tiep theo)

chenh tech ty gia if-1Jc to phat sinh trong, nam va chenh tech danh gia tai cuoi nam duvc ket chuyen vao bac) coo ket qua hoat Sing kinh doanh cua nam tai chinh

2 Nguyen tac ghi nhan cac khoan tien va cac khoan thong dulfng tien

Cale khodn nen bao gam tien mat tien g/ri rigan hang, tien dang chuyen

Cdc khoan along disonl-_,), tien cac khoan dau ttr ngan khong qua 3 thong co kha nang chuyen doi

de dang thanh tion va khOng co nhieu rui ro trong chuyen dOi thanh Oen Re lir ngay mua khodn dau to do tai thOi diem bao cao

3 Nguyen the ghi nhan cac khoan phai thu thtrung mai va phiii thu khac

Cdc khoan phai thu khach hang khodn tra -Ira& cho ngdoi ban, va cac khoan phai thu khac tai thel diem bdo cao, nett:

- CO thel han thu hei hoac thanh toan duel I nam (hoac trong mot chu ky san xuat kinh doanh) dui c phan loci la Tai san rwan

- CO thel han thu hal hoac thanh loan tren I nam (hoac tren mot chu ky san xuat kinh doanh) duvc phan loaf la Tai san ddi

4 Nguyen tai ghi nhan hang ton kho

Hang tan Rho cluvc tinh theo gia gOc Trubmg hop gia tri thuan co the thtfc hien &roc thap holt gia goc thi phai tinh theo gia tri thuan co the that hien &roc Gia gOc hang tOn kho bao gOm chi phi mua, chi phi the hien va cac chi phi lien quan trdc tiep khac phat sinh de co &roc hang ton Rho b dia diem va trong thai hien tai

Gia tri hang ton Rho duvc xac dinh theo phtrang phap binh quail gia quyen

Hang ton Rho duvc hach toan theo phtsong phap khai thtrong xuyen

Der phong giam gia hang tOn kho dtroc lap vao thai diem cuOi nam la so chenh lech glint gia goc cua hang ton Rho lOn lion gia tri thuan co the thtrc hien &roc cua chtIng

5 Nguyen the ghi nhan cac khoan dau tu

ChUng khocin kinh doanh : La cac khoan chOng khodn &roc Tang COng ty nam gill val muc dich kinh doanh Chang khoan kinh doanh &roc ghi 1111411 bat dau ttir ngay TOng Cong ty co quyen hau va xac dinh duvc gia tri ban dau theo gia tri hop ly cua cac khoan thanh loan tai thel diem giao dich phat sinh Ong cac chi phi lion quan den giao dich mua chimg khodn kinh doanh

Khoan dau to vao CCmg ty con COng ty lien Let duvc Re toan theo phdong phap gia i2,6c 1,0 nhuan thuan duvc chia COI-1g ty con COng ty lien ket phat sinh sau ngay dau to dtroc ghi nhan vao I3ao cao

Ka qua hoat Ong kinh doanh Cac khoan duct chia khac (ngoai loi nhuan thuan) &roc coi la phan thu hoi cac khoan dau to va duvc ghi nhan la khoan giam tru gia gOc dau tu

Khoan dau to vao don vi khdc phan anh cac khoan dau to cOng Cu von nhtmg Ring Cong ty khang nam quyen kiem sodt &Mg kiem soat hoac co anh hisang dang Re val ben dtro.c clau

TONG CONG "FY CI' WA 12000 NUOC GIAI KIIAT HA NOI BAO CAO TAI CAIN!,

183 Hoang floa Tham Q.Ba Dinh, Tp.Ha Nai Cho k.V ke town to 01/10/2016 den ngay 31/12/2016

BAN TilUYET MINI! BAO CAO TAI CIIINII (tiep theo)

Cac khoan dau to tai thai diem bao cat) net!:

CO thai han thu hai hoc dao han khang qua 3 tilting ke itt nitay mua khoan dau to do doge coi la " twang disang tien"; ,

- CO thai thu hai von dtrai 1 nam hoac trong 1 chu ky kinh doanh duoc phan loci la tai san ngan han CO thai han thuh Oi van Iron 1 nom hooc han 1 chu ky kinh doanh duoc phan loaf la tai san dai han; phang giam gia dau to dagc, lap vao thai diem cuai nam so chenh loch gi gac cua cac khoan dau dup'c hach loan tre'n so ke loan 16.n han gia tri thi truang ctia clung tai thai diem lap du phOng

6 Nguyen tae ghi nhAn vA khan hao tai san cif; dinh

Tai san ca dinh him hinh, tai sari ca dinh vo hinh duoc ghi nhan theo gia gac Thong qua trinh sir dung, tai sari co dinh hCru hinh, tai san ca dinh va hinh dtroc ghi nhan theo nguyen gia, hao mon luy ke va gia tri can lai

1<hau hao duoc trich theo phuong phap duang thong Thai gian khau hao du.gc uoc tinh flint Km:

- Nha cira, vat kien true

- May mac, thiet bi

- Phtrang tien van tai

7 Nguyen tac ghi nhAn phan bo chi phi tra trulk

Cac chi phi tra truck chi lien quan den chi phi san xuat kinh doanh nam tai chinh hien tai (lucre ghi nhan

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

Viec tinh va phan 1)6 chi phi tra track dai han vao chi phi san xuat kinh doanh tang ky hach town dupe can co vao tinh chat, mirc do tOng, loci chi phi de, chon phuong phap va tieu thtrc phan 1)6 hop ly Chi phi tra truOc doge phan bo dan vao chi phi san xuat kinh doanh theo phuong phap &rang than

Chi phi tra tarac dal lean bao gam lai the kinh doanh lit c6 phan 116a, khoan tra tru.ac tien thue dal._ chi phi dial, ket cha phan bo va cac khoan chi phi tra truck dai han khac

Lai the kinh doanh phap 116a cilia Tang Cong ty throe xac dinh va hach town theo Nghi dinh so 109/2007/ND-CP ngay 26, thang 6 nam 2007 cilia Chinh v&‘ chuyen dOi doanh nghicip 100% van nha ntrac thanh cOng ty phan va Thong at hu.ang clh so 146/2007/TT-BTC ngay 06 than 12 nam 2007 cua 130 Tai chinh the kinh doanh cua Tang Cong ty duoc tinh theo phuong phap ty suat to i nhuan va lai suat trai phieu chinh phb Lai the kinh doanh to co phan hoa dupe phan bo vao bao cao ket qua haat clang kinh doanh trong yang 10 nam ke lit thai diem co phan

Tien dine dot the hien so tien thug (rat da duoc tra truoc Tien thug dot tra track duoc phan bo vao bao cao kat qua hoot dang, kinh doanh theo phuong phap &rang thang Wang img val thai gian thug to 47 den 50 nam

Gig tri chai, ket duoc phan anh tren khoan muc chi phi tra truoc dai han bao gOm gia mua va cac chi phi phat sinh lien quan Chi phi nay duoc phan be) vao bao cao ket qua hoot clang kinh doanh trong vbng 3 nam ke bit ngay chai, ket duoc ding vao sir dung

TONG CONG TY CP B1A 121JOU NUOC CIA! KHAT HA NQ1 BAO CAO TAI °HMI

183 Hoang I boa Tham, Q.Ba Dinh "I p.Ha NOi Cho kj ke loan to 01 102016 den 119,1\ 31 12'2016

BAN TIIUYET MINH BAO CAO TAICHiN11(tiep the())

8 Nguyen tac ghi nhan ghi nhan cac khoan tra thuong mai va phai Ira khac

Cat: khoan phai tra ngtrei ban phai tra khac tai thei diem bao cat), neu:

- CO thOi han thanh wan dtrei 1 nam hoac trong met chu ky san xuat kinh doanh duoc phan loci la no ngan han

- CO thOi ban thanh loan tren 1 nam hoac tren met chu san xuat kinh doanh dtro.c phan loaf la np dui han

9 Nguyen lac ghi nhan chi phi phai tra

Cac khoan chi phi thpc to chaa Oat sinh nhung duoc trich trade vao chi phi san xuat, kinh doanh trong

ky c10 dam bao khi chi phi phai sinh thyc le khOng gay dOt Nen cho chi phi san xuat kinh doanh tren co

sO dam bao nguyen tac phit hop giCra doanh thu va chi phi Khi cac chi phi do phut sinh,, neu co chenh lech vei da trich ke wan den hanh ghi bO sung hoac ghi giam chi phi Prang Ong vOi phan chenh loch

10 Nguyen tac ghi nhan va von hoa cac khoan chi phi di vay

Chi phi di vay duoc ghi nhan vao chi phi san xuat, kinh doanh trong ky khi phut sinh, PP chi phi di vay

lien quan tiep den viec dau to xay dung hoac san xuat sandO dang duoc tinh vao gia tri tai san do (dupe von hoa) khi co cac dieu kien quy dinh trong Chuan mpc Ke loan Viet Nam sO 16 "Chi

phi di vay"

Chi phi di vay lien quan trtrc tiep den viec dau to xay dung ho4 san xuat tai san do' dang dupe link vao

tai san do (duoc von hod), bao gam cac khoan 15.1 tien vay, phan bO cac khoan chiet khau

hoac phu trOi khi Oat hanh trai phieu, cac khoan chi phi php Oat sinh lien quan tai qua trinh lam thu tpc vay

11 Nguyen tac ghi nhan von chit ham

Von dau nr cua chu so hPu duoc ghi nhan theo sO von thpc gop cua chu so hau

nhuan sau thug china phan phi la se, loi ,nhuan cac hoat dicing doanh nghieRsau khi (-) cac khoan dieu chinh do dp ding hoi to thay doi chinh sad] ke toan va diet, chinh hOi 1.0 sai sat trong yeti cua cac nam track

12 Nguyen lac va phtrung phap ghi nhan doanh thu

Doanh thu bon hang

Doanh thu ban hang duoc ghi nhan khi dOng thai thea man cac dieu kien sau:

- Phan Ion rui ro va loi ich gan lien yefi quyen so huu san phan hoac hang 116a da duoc chuyen giao cho ngpefi lima;

- Tang COng ty khOng con nam gilt quyen qtian ly hang hea nha ngtri hiru hang hoa hopc quyen kiem soat hang hOa;

- Doanh thu duoc xac dinh tuong doi chac chan;

- TOng COng ty da thu duoc hoac se' thu duoc toi ich kinh to tut giao dick ban hang;

- Xac dinh duoc chi phi lien quan den giao dick ban hang

13

TONG CONC TY CP BIA BIJOU NUQC GIA1 KLIAT h A NQ1 BAOCAO TAI CHIN!!

183 1 1oang Hoa Tham, Q.Ba Dinh Tp.11O NOi Cho Icy 1:6 toan to 01/10/2016 den ngay 31/12/2016

BAN TuuvET !MINI[ BAO CAO TAI CIIINII (tiep theo)

Doanh thu cling cap dich ru

Doanh thu cung cap dich vu du'p'e ghi nhan khi lc& qua cda giao dich do dudc xac dinh met each dang tin cay: Trirenghdp viec cung cap dich vu lien quan den nhieu ky thi doanh thu &toy ghi nhan trong kS theo ket qua Oh cOng viec da hoan thanh vao ngay lap Bang Can del ke man cua ky do Kat qua ciaa giao dich cung cap dich vu &pc xac dinh khi,thOa man cac diet) kien sau:

- Doanh thu du'd'e xac dinh tuo'ng dei ,chac chan;

- CO kha nang thu dadc kinh to tit giao dich cung cap dich vu do;

- Xac dinh diroc phan cung viec da hoan thanh vao ngdy lap Bang can dOi Ice loan;

- Xac dinh &toy chi phi Oat sinh cho giao dich va chi phi de hoan thanh giao dich cung cap dich vu de Phan cOng viec cung cap dich vu da hoan thanh &roc xac dinh theo phuong phap danh gia cOng viec hoan thanh

Doanh thu boat dOng tai chinh

Doanh thu phat sinh tit tien lai, lien ban quyen, co tirc, Idi nhuan dude chic va cac khoan doanh thu boat Ong tai chinh Ude du'p'e ghi nhan khi thOa man dOng thdi hal (2) dieu kien sau:

- CO kha nang thu dadc lo'i ich kinh, te tit giao dich do;

- Doanh thu du'p'e xac dinh thong deti chac chan

CO tire, lo'i nhuan dadc chic &roc ghi nhan khi Tong Ceng ty du'p'e quyen nhan co tire hoac dupe quyen nhanldi nhuan tut viec gap von

13 Nguyen lac va phu.ung phap ghi nhan gia von

Gia von hang ban phan anh tri gia von ctaa sari pham, hang boa, dich vu ban trong ky

Khoan du' pheng giam gia hang ten kho &toy tinh vao gia von hang ban tren co so se Idong hang ten kho va phan chenh lech giira gia tri thuan co the thctc hien dadc nhO hart gia gOc hang ton kho Khi xac dinh khoi lisong hang ton kho bi giam gia can phai trick lap du pi-1611g, ke loan phai loaf tri' khoi Idong hang ton kho do ky do'p'e hop dong tieu thu (co gfa tri thuan co the th(fc hien &toy, khong thap hurl gia tri ghi se) nhu'ng clam chuyen giao cho khach hang neu c6 bang chimg chac chan ve viec khach hang se kheng Cr be thvc hien hop dOng

14 Nguyen tac va phuro'ng phap ghi nhan chi phi tai chinh

Cac khoan chi phi du'p'e ghi nhan vim chi phi tai chinh gOm:

- Chi phi hoac cac khoan 18 lien quan den cac boat dOng dau tu'tai chinh;

- Chi phi cho vay va di vay von; ,

- Cac khoan lo do thay dOi hei dodi cua cac nghiep vu Oat sinh lien quan den ngoai te;

- Du' phong giam gia dau tut chtang khodn ,

Cac Udall tren dudc ghi nhan theo tong se phai sinh trong ky, khOng bta tCr vdi doanh thu boat dOng tai chinh

15 Nguyen tae va phtrung phap ghi nhan chi phi ban hang, chi phi quan Iy doanh nghiep

Chi phi ban hang phan anh cac chi phi thvc to Oat sinh trong qua trinh ban san pham, hang hod, cung cap dich vu, bao gem cac chi phi chao hang gidi thieu san pharn,, quang ca.() san pham, boa hong ban hang,, chi phi bao hanh san phalli, hang hod (tilt boat Ong xay lap), chi phi bao quan, (king gei, van chuyen

TONG CONG TY CI' MA RUOU NUOC CIA, KIIAT HA NOl BAO CAO TAI

183 1-10a112, lioa Tham, Q.Ba Dinh, Tp+la Nei Cho ky ke town tir 01/10/2016 den ngay 31/122016

RAN TI1UYET MINH BAO CAO TAI C111N11 (tiep theo)

Chi phi quan ly doanh nghiep phan anh cac chi phi quail ly chung cua doanh nghiep gem cac chi phi ve leang nhan vien be phan quan K doanh nghiep (lien krung, tien cong, cac khoan phu hao hiem

xa hei, bao hiem y te, kinh phi cling down, bao hiem that nghiep cua nhan vien quan ly doanh nghiep: chi phi vat lieu van phong, corng cu lao deng, khau hao TSCD dung cho quail ly doanh nghiep; nen (hue dat, thue mon bai: khoan lap du phong phai thu kho dei; dich vu IELla ngodi (lien, ntrec, dicn tho4i, fax, bao hiem tai san, chay Ile ), chi phi bang lien khac (tiep khach, hei nghi khach

16 Nguyen lac va phuvng phap ghi nhan chi phi thue thu nhap doanh nghiep hien hanh, chi phi thue thu nhap doanh nghiep hoan lai

Chi phi thue thu nhap doanh nghiep hien hanh &roc xac dinh tren co so thu nhap chit' thue va time suat thue TNDN trong nam hien hanh

Chi phi ante thu nhap doanh nghiep hoan Iai dtrec xac dinh tren co se so chenh lech tam thei threc khau tre se chenh lech tam thei chit) thue va thue suat thue TNDN

17 Bao cao 13(i phan

Rao cao theo be phan hao gem be phan the() rinh vtrc kinh doanh hoac met be phan theo khu vuc dia ly

130 phan theo linh vuc kinh doanh: La met be phan ce the phan biet d(rec cua met doanh nghiep tham gia vao qua trinh san xuat hoac cung cap san pham dich \) rieng, IC met nhem cac san pham hoac cac dich vu co lien quan ma be phan nay chiu rui ro va lei ich kinh to khdc vei cac be phan kinh doanh khac

Be phan theo khu vtrc dia ly: La met be ,phan ce the phan biet chive cilia met doanh nghiep than ,gia vao qua trinh san xuat hoac cung cap san pham, dich vu trong pham vi met mei trueng kinh cu the ma be phan nay ce chiu fin ro va lei ich kinh to khac cac be phan kinh doanh trong cac mei trueng kinh to khac

18 Cong cu tai chinh

Chi nhan ban dau

TO! San tai chinh

Tai ngay ghi nhan ban dau, tai san tai chinh du.gc ghi nhan theo gia gec cong cac chi phi giao dich cc') lice quan true tiep clen, viec mua sam tai san tai chinh do Tai san tat chinh cua Tong Cong ty bao gem tien mat, tien gin ngan lean, cac khoan phai thu ngan han, cac khoan phai thu khac va cac khoan dal) tu

Nvphai tra tai chinh

'raj ngay ghi nhanbanclau, no phai tra tai chinh &rot ghi 1111411 theo gia gee nil: di cac chi phi giao dich ce lien quan trtrc tiep den viec phat hanh cong ng: tai chinh do Ng phai tra tai chinh cua Teng Cong ty bao gem cac khoan phai tra nguei ban, chi phi phai tra, phai tra khac va cac khoan vay

136 trit cac cong cu tai chinh

Cac tai san tai chinh va no phai tra tai chinh chi dtrgc bu trir vei nhau va trinh bay gia tri thuan tren Bang can dei kg wan khi va Chi idli Tong COng ty:

CO quyen hop phap de 1)6 trur gia tri (la clugc ghi nhan;