C92 bao cao tai chinh quy 2 nam 2016 PDF signed

HoAT DQNG KINrr DoANH 3... TiAn tlru kh6c tu hoqt d6ng kinh doanh 7... Linh vuc kinh doanh: XAy dLrng cdng trilrh giao th6ng Ngirnh nghd kinh doanh: XAy dung cOng trinh dudrig sat vd du

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Digitally signed by NGUYN ANH HNG

Date: 2016.07.19 16:25:38 +07:00

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XAy dung cOng trinh dudrig sat vd dudng b6

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Lo.i nhuAn chua phAn ph6i duq-c ghi nh6n ld s6 lo.'i nhu6n (lai, l5) t* hoat dOng kinh doanh cia doanh nghiQp salr khi tri (-) crri pni inuc TNDN=cta nrm nay vi c5c khoan diAu chinh do 5p dung trdl to ttray d6i chinh s6ch k6 toen vd clidu chinh hOi tO sai s6t trong ydu cira c6c nf,m trudc'

1t Nguy0n tdc vh p,hucrng ph6p ghi nhAn doanh thu

o Doanh thu b:ln hins

1 2

Doanh thu c6ng trinh duoc ghi nhfn khi c6 quyt5t to6n khdi lugng, ph6t hdnh ho6 don tdi chinli vd kh6ch hdng

c l r i r p n h a n r h a n h t o A n ;

pOi vOi c6c c6ng trinh dd hodn thdLnh, nghigm thu vd dugc Chir dAu tu ph6 duyQt quy6t to6n thi doanh tl.ru dr-ro-c ghi nhAn cbn cu viro gi6 tri quyiSt to6n dd duo-c Cht dAu tu pho duyQt

o6i vo.i cd.c c6ng trinh hodn thdnh nghiQm thu nhung chua dugc Chri dAu tu ph€ duy€t thi doanh thu duo-c gh i nhdn cin cir vdo gi6 tri tam quy6t to6n d5 dugc Chu dAu tu x6c nhAn;

pOi vO; c6c c6pg trinh thi c6ng c6 thoi gian kdo ddi, doanh thu dugc ghi nh0n cdn cir vdo kir6i ltLong hodrr

thAnh theo giai do4n dd duo-c Chri dAu tu x6c nh6n

Doanh thu cung c6p dich vu:

Doanh thu cur1g c6p dich vp duo-c ghi nh4n khi kiit qua giao dich d6 duo c x6c dinh mOt c6ch d6ng tin cay, clon vi c16 hodn thdnh kh6i luo.ng c6ng viQc vd dd xuat h6a don tdi chinh

Doanh thu hoat dQng thi chinh:

Doanh thu ph6t sinh til ti6n lri, tidn bAn quydn, co tri'c, lgi nhudn duoc chia vA c6c kho6n doanh thr"r lioat dong tdi chinli khirc duo c ghi nhAn khi thoe mdn d6ng thoi hai (2) di€u kiQn sau :

- C6 khe n6ng thu duoc lo-i ich kinh t€ tu giao dich d6;

- Doanh thu duo-c x6c dinh tuong dOi chac chan

Nguy6n tic vi phucrng ph6p ghi nh{n chi phi tii chinh

Chi phi tdi chir.rh duo-c ghi nhin khi c6 c6c khoin chi phi hodc c6c khoAn t6 tiOn quan d6n ho4t dQng dAu tLr' tdr chinh, ci1 phi cho vay vd di vay v5n, chi phi g6p v6n li6n doanh, 16 chuydn nhucrng chf'ng kho6n ngin

han c6c kiroiin ldp vd hodn nhf,p du phong ii a^ iiadAu tu chilng kho5n, dAu tu kh6c, c5c khoin 16 vA chcnlr lQcli ty gi6 ngoai t€ vi b6n ngoai t6

Nguydn tic vi phu'ong ph6p ghi nh{n chi phi thu6 thu nhflp doanh nghiQp hi6n hinh

Can cu vdo lo-i nhuAn thuc hiQn duoc trong kj,vd mri'c thut5 TNDN ph6i nQp titeo quy dinh cira BO tdi chinh

d j g h i n h a n v A o c h i p h i t h u 6 T N D N

Cu6i nam Gi chinh khi x6c dinh s0 thuC TNDN thuc t6 ph6i nQp trong ndm, n6u sO thu(i TNDN hi6n hdnh ram ntrii n6n trons rrdm nh6 hon s6 ph6i nQp cho ndm d6, k6 to6n ghi nhQn s6 thu6 TNDN hi€n iidnh phAi n6p th€rn vdo chi phi thu6 TN hi6n hdnh Trudng h-op sO thu6 TN hiQn lidnh t4m phii n6p trong nbm l6'n hon s0 phdi n6p cira nd,o do, kti to6n phni ghi giim chi pni tU"O TN hiQn hdnli li s6 chdnh l€ch giDa sO tttr.rti TN

l r i € n h a n h t a m p l i a i n 6 p tr o n g n d m l6 n h o n s 6 p h d i n Q p

Cr.1c nghi6p vr.r dr,r phong rrii ro tri5i Aoei

Nguy0n tdc phin pfr5i tq'i nhuAn

Lo-i nhuAn sau thr-r6 thu nh6p doanh nghi$p sau kiri duo-c H6i ddng Qu6n tri ph6 duyQt duo-c tricir c6c quy theo Dieu lQ C6ng ty vA c6c quy dinh ph6p lf hiQn hdnh, sO phAn chia cho c6c b€n dua tr€n lj' l0 v6n gop.

C6c nguy€n tic vd phuo'ng ph:ip kO to6n kh6c'

-Th6ng tin br.' sung cho cfc khoin mgc trinh bhy trong Bing cfln tlOi

tl6ng kinh doanh

Tidn vir cfc khoi'n tuong ilucrng tidn

I len mat

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l ren gu'] ngan nang

c0ng

Cic khoin diu tu tii chinh

Phii thu cfia kh6ch hhng

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kO tofn vi 86o c6o

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