Bao cao tai chinh Quy 1 cong ty me 2011

Bao cao tai chinh Quy 1 cong ty me 2011 tài liệu, giáo án, bài giảng , luận văn, luận án, đồ án, bài tập lớn về tất cả c...

Trang 1

TONG CONG TY CP VINACONEX

BANG CAN DOI Kt TWIN QI.A' 1 NAM 2011

Tai ngay 31 thang 03 närn 2011

2 Du phOng giam aid da y ttr ngan han 129

4,072,020,498,348

1,065,474,013,401

3 Phdi thu ngan han nai ba 133 D3 1,310,185,939,100

1,333,984,791,269

4 Phai thu theo den da ke hoach hop d'Ong xay dtmg 134

2 Du pi-161-1g giarn gici hang ton kho 149 (2,529,809,244) (2,529,809,244)

3 Thue va cac khoan khac phai thu Nita ntrac 154 50,523,358,080 46,930,259,423

1 Phai thu dai hart dm khdch hang 211

2 V6n kinh doanh a don vi trirc thy& 212

4,829,091,418,683

5 Du phOng phai thu cldi han khO dbi 219

- Gib tri hao mem hey ki _ 226

3 Tai sari co dinh va hinh 227 D25 12,176.618,667

12,171,243,667

4 Chi phi xdy dung ca ban der dang 230 1)6 361

Trang 2

III Bat Ong san (tau fir 240

VI TM san dai han khac

I Chi phi tit trulk dal han 271 D28

16,763,771,618 18,588,715,108Ili san thud thu nhdp hodn lai 272

17,606,179,987,188

11

Trang 3

TONG CONG TY CO PHA Xl.144T NHAP KH"

%IA XAY MIN VET NA

Ngay 21 timing 04 nom 2011

Tang Giam doe

Du phi:mg phai tra ngan han 320

Quy khen thtkmg, phitc Igi 323

6.878.798.393 13.197.174.550

6.992.473.877.026

7.047.519.238.003

1 Phai tra dai han ngtral ban 331

2 Phai tra dai han not ba 332

7 Du phang phai tra dai han 337

I Van au tu clia cha sa hau 411 DI 4 3.000.000.000.000 3.000.000.000.000

Ke wan truii.ng

KETOAN 11211aNG

Trang 4

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Trang 5

Mang 04 ncim 2011

g tarn dOc

CONG CO PHi, ‘11 0XUAT NHAP KHA

TONG CONG TY CP VINACONEX

13A0 Cit0 LLJU CHUYEN TIEN TE GIUA NIEN

Theo phwung phdp gidn tiep

158.806.370.583 172.999.545.941

(752.828.066.602) (261.638.906.782)(166.914.477.294) 184.805.514.138113.938.779.535 (469.132.311.686)1.812.648.992 (14.823.945.623)78.971.134.997 (386.777.671.421)(70.125.483.002) (127.897.134.674)(5.530.930.751) (34.031.073.973)

(641.870.023.542) (936.495.984.080)

(1.260.184.039) (289.642.165.857)3.796.776.242 33.056.363.636(119.758.497.623) (321.189.338.229)170.917.086.769 344.758.468.829(101.687.700.000) (311.226.543.000)64.000.000.000 409.280.203.000174.445.101.426 378.043.698.408

TIED

I Laru chuyEn tien tir hoat diing kinh doanh

Dieu chink cho cdc khodn

- Ghi gidm tai san co dinh

- Lai, 16" chenh gid h6i doii chua thuc hien 04

- Lai, 18 tit hoat dung Tau tu 05

Lai nhurin tir hoat clOng kinh doanh truck thay deii 08 von /uu ctOng

- Tang, giam cdc khoin phai thu 09

giarn cac khoan phai tra (khOng ke lai vay phai 11 Ira, thue thu nhap doanh nghiep phdi nap)

- Tang, giarn chi phi tra tn.rac 12

- Thue thu nhap doanh nghiep da nQp 14

- Tien thu khac tir hoat dQng kinh doanh 15

- Tien chi khac cho hoat dOng kinh doanh 16

Lieu chuy4n tien thuiin tir hoat &Ong kinh doanh 20

H Lull chuyin tien tir hog Ong din tir

Tien chi a mua skim, xdy dung TSCD va cac tai san 21 dal han khdc

Tien thu tit thanh I nhugng ban TSCD va cac tai san 22

dal han khac Tien chi cho vay, mua cac cong cu ng cua don vi khac 23 Tien thu h6i cho vay, ban Iai cac cong cu ng cua don

vi khac Tien chi dau tu grip vim vao don vi khic Tien thu h6i dau to grip vein vac, don vi khac

7 Tien thu lai cho vay, co arc va lgi nhuan dugc chia

III Ltru chuyen tien tir hoat Ong tai chinh

TiLl thu Er phai hanh co phieu, nhan von grip cila chi., 31

sO, lulu Tien chi tra vim Op cho cac chit ski him, mua tai co 32 phieu ctia doanh nghiep a phat hanh Tien vay ngin han, dai han nhan dugc 33

Tien chi tra ng thue tai chinh 35

Co tirc, Igi nhuan da tra cho ch6 ski him 36

Lira chuyen lien thud n tir hogt dOng tai chink 40

Lu-u chuyen tien thtfin trong 14 50

TiLl vi twang dt •ang tier' diu 4 60

Anh htrOng ctia thay diii ty gia hOi dodi quy di ngoai to 61

Tien va tt •crng du•yngtien cuOi k.S, 70

M6 so

26 27

24 25

682.472.661.991 1.274.713.542.382

190.452.582.775 243.080.686.787

1177.971.144.124 (2.628.480.167.805) 572.142.112.000

Trang 6

NG GIAM DOC

irreyin 1464

Chi so thi chink và holm dung

Don vi tinh: ding

Ca ciu tai san

- Tai san ngAn han/TOng tai san

37,7637,58

- Tai san dai han/T6ng tai san

Co cau von ,

KM ming thank loan

-Ngtriyi lap hang

;win MfilA rdom

Ha NN, ngdy 21 thing 04 Warn 2011

KETOAN TRUONG

tity' ai't Q44,4 ti'

Trang 7

TONG CONG TY CO PHAN XUAT NHAP KHAU

VA XAY DUNG VIET NAM

TOa nhã Vinaconex, 34 Lang Ha,

Quail DOng Da, Thanh phO Ha NOi

THUYET MINH BAO CAO TAI CHINN (Tiep theo)

Ccic thuye't minh nay is 60 phan hop thanh va can duov doc

BAO CAO TAI CHINH

Cho ky hoat Ong tir ngay 01 thing 01 nam 2011

den ngay 31 tilting 03 rift 2011

MAU SO B 09-DN

ciOng theft vdi bac, ccio tat chinh kem theo

Hinh thtrc so' hCru von

Tong C6ng ty Co phAn XuAt nhap khau va Xay di,mg Viet Nam (goi tat la " -Fang COng ty"), tnrac day laTong COng ty Nha nu& &roc thanh lap theo Quyet dinh so 992/BXD-TCLD ngay 20 thing 11 nam

1995 cfra Bp tnrOng Be Xay dkrng Ngay 18 thing 3 nam 2005, Thu Wang Chinh phit ban , hanh Quyetdinh so 56/2005/QD-TTg viec phe duyet De an thi diem co phan hea Tang COng ty Xuat , nhap khau

My dung Viet Nam ,Hoat Ong TOng COng ty vai cAch la met Tong COng ty co phan da &rocding lai yeri SO' Ke hoach Dau ttr Thanh phO HO Nei theo Giay chimg nhan dang ky kinh doanh s6

0103014768 ngAy 01 thing 12 !tam 2006, sira clOi 10n 5 ngay 27 thing 01 nam 2011 Tong COng ty co

ma so doanh nghiep la 0100105616

Tru sa chinh ctia Tong COng ty d'at tai Tela nhA Vinaconex, 34 Lang Ha, Deng Da, Thanh ph6 Ha Nei

Bdo ca.() tai chinh rieng cna rang COng ty cho ky hoat long tir ngay 01 thing 01 nam 2011 den ngay 31thing 03 nam 2011 bao Van phOng TOng COng ty va cAc don vi hach todn phu thuOc dm TongCOng ty nhu sau:

TenKhach san SAm San

Ban Dieu hanh Du On Xay dung Hechda nu& Cira Dat

Ban Quan ly Du On dau to xaydung He thOng cap nu& Song DO

Ha Nei

MO tdSAp nhap vao Tong COng ty theo Quy6t dinh se)1803/QD/VC-TCLD caa HOi dOng Quan tri ngdy 29thing 11 nam 2003 vii to cach IA mot don vi phuthuOc cua TOng COng ty

Duoc thdtth 10p theo Quyet dinh se 41/QDNC-TCLDcita Hei Sing Quail tri ngay 8 thang 1 nam 2003 vditocAch la met don vi phu thuec dm Tong C6ng ty

Duoc thanh lap theo Quyet dinh se TCLD cita Hei deng Quan tri ngay 27 that-1g 3 nam

266/QD/VC-2000 vdi to each la met don vi phy thuec ccia T6ngCOng ty

Dugc thanh lap theo Quyet dinh se TCLD ctia Hei deng Quan tri ngay 27 thing 5 nam

0734/QDNC-2003 vai to cdch la met don vi phu thuec cua T'OngCOng ty

Ducc thanh lap theo Quyet dinh se TCLD ctia Hei clang Quan tri ngay 2 thing 12 nam

1762/QDNC-2003 vai to cdch la met don vi phu thuec cua T6ngCOng ty

Duoc thanh lap theo Quyet dinh se TCLD cua Hei cleng Quan tri ngay 11 that-1g 11 nam

1548/QDNC-2004 vOi to cdch 10 mot don vi phu thuec cna TOngCOng ty

Duac thanh lap theo Quyet dinh se TCLD cua 1-lei deng Quan tri ngAy 6 thing 5 nam

0554/QDNC-2004 vdi to cAch 10 mot don vi phy thuOc cua -DingCOng ty

Duoc thanh lap theo Quyet dinh se TCLD cCia Hei clang Quan tri ngity 6 thing 7 nam

0906/QD/VC-2006 vOi to cdch Id mot don vi phy thuOc dm rangCOng ty

Ban Quan ly du On Xi mang CamPhd

Ban Quail ly du an Dau to Xaydung Phat trien nha va Do thi

Ban Quan ly cdc Du On dau to HOaLac

Ban Quail ly Du An dAu to xaydung ma reng Duang Lang HOaLac

Ban Dieu hanh To hop Du On Thaydien BuOn Tua Srah

Ban Dieu hanh Du On Thay dien Duoc thanh lap theo Quyet dinh se

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1508/QDNC-doc cli3ng thai vii bao cao tar chinh kern theo

BAO CAO TAI CHIN

Cho ky hoat d6ng tU ngdy 01 thang 01 nam 20

den ngay 31 thang 03 nam 20

MAU SOB 09-D

H

11 II

VA XAY DUNG VI ,ET NAM

T6a nha Vinaconex, 34 Lang Ha,

Quan D6ng Da, Thanh ph6 Ha N6i

THUYET MINH BAO CAO TAI CHINH (Ti4 theo

Cac thuyelt minh nay la bq phOn hap thanh Ira can du-ac

Ban clieu hánh du an nha a xdVinaconex tai Dd Nang

2003 vai to cach IA mot dan vi phu thuOc ctia TOngCOng ty

Duac thanh lap theo Quyet dinh so PTNL ctia HOi dOng Quan tri ngay 29 thang 03 nam

0208/2010NC-2010 vai to cach la mOt don vi phu thuOc dm TongCOng ty

Duoc thanh lap theo Quyet dinh so PTNL ctia Hoi dOn g quan tri ngdy 17 thang 6 nam

0389/2010/QD-2010 vaci to cach mOt dan vi phu thuOc ctia TongCOng ty

h6i Duoc thdnh lap theo Quyet dinh so PTNL cua HOi dOng quan tri ngdy 15 thang 9 nam

0622/2010/QD-2010 vii to cach Id mot dan vi phu thuOc caa TOngC6ng ty

Dugc thanh lap theo Quyet dinh so 1378/QD-BXDdia BO Xay dung ngay 4 thang 10 nam 2006 vaicach Id mot don vi phu thuOc ctia Tong C6ng ty

Duoc thdnh lap theo Quyet dinh so 172/QD-BXD cOa

BO Xay dung ngay 12 thang 12 nam 2006 vii to cach

IA mot dan vi phu thuOc ctia TOng COng ty

Duoc thanh lap theo Quyet , dinh se") 447/QD-UB cda

Uy ban Nhan dan Quan Cau GiAy ngay 22 thang 4nam 2005 vai to cach la mot dan vi phu thuOc citaTOng COng ty

Duoc thanh lap theo Quyet , dinh ,s6 164/QD-UB cUa

U n/ ban Nhan dan Quan Cau Giay ngAy 21 thang 1

nam 2009 vOi to cach Id mot don vi phu thu6c ctia TOng COng ty.

Duoc thanh lap theo Quy6t ,clinh so 1022/QD-UB cita

Uy ban Nhan dan Quart Cau GiAy ngay 26 thang 8 nam 2004 vii to each Ia mot clan vi phu thuOcTong COng ty

Duoc thanh lap theo Quyet dinh so 4582/QD-UB

Uy ban Nhan dan Quan Cau Giay ngAy 21 thang 7nam 2004 vai to cach la mot dart vi phu thuOc ctiaTOng COng ty

Ban clie.0 hanh du an xay , clung Daihoc QuOc gia thAnh phO HO ChiMinh

Ban dieu hAnh thi cOng giai doan 1

du an khu do thi Bdc An Khanh

Truing Trung cap Xay dung ThanhHOa

Truang Trung cap nghe Kj, thuatXay dung va Nghiep vu

Truang MAm non Dan lapVinaconex

Tnrang MAm non Dan lap 14/ Thai

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VA XAY DUNG VIVI- NAM

Tea nha Vinaconex, 34 Lang Ha,

Quan D6ng Da, Thanh ph6 Ha Nei

THUYET MINH BAO CAO TAI CHINH (Tiep theo)

Ccic thuye't minh nay la b 6 phan hop thanh va can cluor clot

BAO CAO TAI CHINHCho kS, boat Ong tir ngay 01 thang 01 nam 2011

den ngdy 31 thang 03 nam 2011

MAU SO B 09-DN

gong theri veri bao cao tai chinh kern theo

Linh vkrc host dang cilia Tang Citing ty In:

Xay dung cac cong trinh dan dung, cOng nghiep, giao thOng, tin:1y 1 i, cac cOng trinh thdynhiet dien, phong dien, dien nguyen dr, duang day va tram bien the dien den 500KV;

Cdc cong trinh ha tang Icy thuat, xa hai khu do thi, khu cOng nghiep, khu cong nghe cao, cOng trinhngarn, cac cong trinh van haa, the thao, vui chaff 2idi tri, cOng trinh du lich, khach san va cac loaicong trinh cong cong khac;

Dau tu xay dung va kinh doanh Bat deng san (khOn,2 bao g6m hoat deng to van ve gid dat);

San xuat kinh doanh dien thuang pham;

Khai thdc san xuat kinh doanh nuac sach, cac san pham phuc vu cho xis 1y nu& thai, chat thai, bao

ve mOi tnrang;

Khai that, san xuat the bikt, kinh doanh cac loai cau kien va vat lieu )(ay dung bao g6m cla, cat,sal, gach, ng6i, xi mang, kinh, tam lop, nhua &rang, cac loai eau kien be tong, cla nhan tao N/A cacloai vat lieu xay dung khdc;

Khai that, the bien khodnia san (trir cac loai khoang san nha rarrc cam);

Dau to kinh doanh khach san, nha nghi, sieu thi va cac loai hinh du lich (khOng bao g6m kinhdoanh pheng hat Karaoke, quan bar, va tnrang );

Quan ly va van hanh cac trung tam thuo-ng mai, sieu thi, cac khu do thi, khu cong nghiep, khu congnghe cao, khu the xuat;

Kinh doanh xuat nhap khau vat tu, may mac, thiet bi, phu tong, day chuyen cOng nghe tu dOng h6a,plunmg tien van tai, xe gan may, hang tu lieu san xuat, tu lieu tien dimg, hang thti cOng my nghe,hang nOng lam thtly san;

Kinh doanh dich vu giao nhan van chuyen hang Ilea cac loai cau kien slat truang, sieu trong;

Kinh doanh dich vu mua ban nrgu, bia, thu6c la;

Kinh doanh dich vu an u6ng, nuat gidi khat, banh keo, hang cOng nghe pham, my pham va qua lu-uniem (khang bao gOm kinh doanh phong hat karaoke, quan bar, vu tnrOng);

Dai ly ban le xang dau;

Hoat Ong xuat khau lao Ong;

Thik k6 tong mat bang, kien tnic nal ngoai that cMi vai cOng trinh xay dung dan dung va congnghiep, thiet ke quy hoach dO thi;

Thiet ke ha tang cap thoat rm.& doi vbi cong trinh xay dung dan dung, cOng nghi0;

Thik , k6 cap thoat ntrac d6i vai cong trinh xay dung clan dung, cong nghiep, cong trinh x0- ly chatthai ran;

Khao sat trac dia cOng trinh;

Thiet ke ha tang giao thOng, san nen, thoat ntrac cOng trinh xay dung;

Thiet ke dien cong trinh clan dung, cOng nghiep; tu van dau tu va xay dung (chi thiet ice trong pham

vi cac thiet ke cla clang ky kinh doanh);

Lap va tharn dinh du an dau M.;

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TONG CONG TY CO PHAN XUAT NHAP KHAU

VA XAY DUNG VIVI' NAM

TOa nha Vinaconex, 34 Lang Ha,

Quin DOng Da, Thanh ph6 Ha N6i

THUYET MINH BAO CAO TAI CHINH (Ti4 thco)

Cac thuyjt minh nay ta bq phdn hop thanh va can duoc doc

Cho ky hoat clOng tiingay 01 thang 01 tram 2011

ddn ngdy 31 thang 03 nam 2011

MAU SO B 09-DN

ddng the:4 vii bac) cao tai chinh kem theo

Dr van dAu thou va quan 157 du an;

Tu van thidt bi cOng nghd mdri va tlaidt bi tu Ong h6a;

Dau tu g6p von thanh lap mai cac cong ty co phAn, cOng ty trach nhidm huu han;

Dau to gOp von vao cac cOng ty co phan, cong ty trdch nhi'dm hiru han clang hoat thing;

Dau to kinh doanh co phidu, kj , phidu, trai phidu va cac loci chstmg chi co gia; dAu to thdnh lap cacdoanh nghidp lien doanh co 100% von cria TOng COng ty co phan hoat citing tai nuac ngoai;

Nhan thou )(ay lap cac loai hinh cong trinh tai [lucid ngoai;

Thuc hidn cac dich vu cung cap, lap dat, sira chixa, bac) hinh didu hOa khOng khi, didn lanh, thidt biphOng chOng chdy no, thang may;

Dai 15, mua ban, ky gdi hang hOa;

Dai 15, ban ve may bay cho cac hang trong va ngodi nuac;

Ddt may cOng nghidp;

Dich vu mua ban va chd bin hang nOng lam san (trir cac loci g6 Nhd nuac cam);

TrOng, chain sOc, tu b6, bdo quan rung, trong cay cong nghidp va than nu6i gia snc, gia cam;

Khai that va san xuat kinh doanh nuat uOng tinh khidt;

Kinh doanh khai that cAu tang, b6c xdp hang h6a thOy, b0 va cho thue kho bai;

Van tai hang hOa bAng duang 60, duang song va &rang bidn; va

To chat cac hoat Ong gido duc, dao tao Ur bac mom non ddn bac trung hoc phO thong, gido ducddo tao Inning nghidp, dao tao ngoai ngir va tu van du hoc (Doanh nghidp chi &roc hoat dOng saukhi duoc ca quan Nhd nu& co tharn quyen cho phdp)

Casa lap bao cao tai chinh

Bao cao tai chinh kern theo duoc trinh bay bAng D6ng Vidt Nam (VND), theo nguyén tic gia g6c va ph6hop vii cac Chuan mac Ke toan Vidt Nam, fid thOng Ke toan Vidt Nam va cac quy dinh hidn hinh khac

ye ke toan tai Vidt Nam

Bdo cao tai chinh, tn:r Bao cao luu chuy& tien te, duoc lap trén ca sb dOn tich Bao cao Itru chuydn tinduoc lap theo phuang phap gian dep

Bao cao tai chinh nay Id bao cao tai chinh Hens c6a TO‘ng COng ty va khOng bao gOrn bao cao tai chinhctia cac cong ty con, cong ty lien doanh, lien ket ctia Tong COng ty Gia tri cac khoan dau to vac, cOng tycon, cOng ty lien doanh, lien kdt duoc Oran anh theo nguyen gia Tong COng ty lap bdo cao tai chinhhop nhat bao gOm TOng COng ty va cac cOng ty con trong mot bdo cao khac

Bdo cao tai chinh cua TOng , COng ty da dich sang tieng Anh tir ban bdo cao tai chinh phat hinh taiVidt Nam bang ngOn nga tieng Vidt

Kj, kê' toan

Nänt tai chinh c6a 1Ong COng ty bAt dau n:r ngdy 01 thang 01 va kdt thtic vdo ngdy 31 thang 12 Sao caotai chinh nay duoc lap cho ky hoat d6ng ngay 01 thang 01 nam 2011 den ngay 31 thang 03 nam 2011

Trang 11

VA XAY DUNG VIET NAM

TOa nhA Vinaconex, 34 Lang Ha,

Quan DOng Da, Thanh pile Ha Nei

THUYET MINH BAO CAO TAI CHINH (Titp theo)

Ccic thicyjt minh nay la bo phcin hop thanh va can dirov clot

Cho kY hoat dOng tir ngay 01 thang 01 nam 201 I

MAU SO B 09-DN

cMng thdri veri bao cao tai chinh kern theo

Ngdy 15 thang 10 nam 2009, BO Tai chinh SA ban hanh ThOng to so 201/2009/TT-BTC htrerng dan xir IYcac khoan chenh Tech ty gia trong doanh nghiep ThOng to so 201/2009/TT-BTC qui dinh viec ghi nhancat khodn chenh lech gia do dal-1h gid 14i cac khoan muc tien to cuOi nién dO Ice toan co str khac biet sov6i Chub muc Ke toan Viet Nam so 10 (VAS 10) "Anh huOrig ctia viec thay dOi gid hOi dodi" Theohung dan tai ThOng to so 201/2009/TT-BTC, viec xir ly chenh lech gia duet thirc hien nhu- sau:

- Chenh lech ty gid phat sinh tir viec danh gid 14i cac khodn tien, phai thu va phdi tra ngan han co gOcngoai tai th6i diem ngdy ket thtic nien khOng duot hach town vao ket qua hoat dOng kinh doanhtrong nam ma ghi nhan tren khoiln muc chenh lech ty gid h6i doai thuOc muc von chit s& hitu tren bangcan clOi ke toan

- Chenh lech Oat sinh tir viec danh gia lai cac khoan phdi thu va phdi tra dai han &roc ghi nhan vao kttqua hoat dOng kinh doanh trong nam Trong tnx grig hop TOng COng ty bi 16, Tong COng ty co the phan

b 6 mot phan khodn 18 chenh lech ty gia trong vOng 5 nam tiép theo sau khi da trir di phan chenh lechgia phat sinh tucrng irng yeti phan no ddi han den han tra

Ban TOng Giam d8c TOng COng ty quyet dinh ap dung viec ghi nhan chenh lech ty gia theo huang d5ntai ThOng tir so 201/2009/TT-BTC va tin tu6-ng viec ap dung do din g, vOi viec dOng that cong b6 claythong tin ye su khdc biet trong trtitmg hop ap dun theo htrang (Ian theo VAS 10 se cung cap day dO honcac thOng tin cho ngtrai sti dung bao cao tai chinh

Sau day la cac chinh sach ke Loan chi.) yeti dirgc TOng C6ng ty ap dung trong viec lap bao cao tai chinh:U.O'c tinh kt toan

Viec lap bdo cao tai chinh Man thti theo cac Chuan muc Ke toan Viet Nam, He thOng Ke toan Viet Nam

va cac quy dinh hien hanh khdc ye ke town tai Viet Nam yeti cau Ban Giam clOc phdi co nhUng trac tinh

va gia dinh ânh hugng den so lieu bao cao ve cong na, tai san va viec trinh bay cac khodn cong no va tai

san hem tang tai ngay lap bao cao tai chinh ding nhir cac s6 lieu bao cao ye doanh thu va chi phi trongsuOt nam tai chinh Ket qua hoat dOng kinh doanh thirc to co the khac vOt cac uOc tinh, gid dinh dat ra

Tien va cac khodn twang throng den

Tien va cac khodn twang ducmg tier) bao gom tien mat tai quy va cac khodn hen girt khOng ky han taicac ngan hang CAc khodn trong cluang tien IA cac khodn dau to ngan han co tinh thanh khodn cao, cothe de clang chuyen dOi that-1h mot hrgng tien xac dinh, khOng CO nhiéu rut ro ye ye thay dOi gid tri vadtrot sir dung cho muc dick dap Ung cac cam ket chi tien ngan han

Cac khoan phai thu va dtr phOng no khO dOi

Du phOng phAi thu kh6 dOi dugc trick lap cho nhiln2 khoan phai thu (la

qua han thanh town tir sau thangtre len, hoac cac khoAn thu ma ngtr6i no khO co khd nang thanh town do bi thanh ly, pha san hay cac khOkhan tucmg hr

Hang ton kho

Hang ten kho clugc xac dinh tren co s g gid Map hon giCia gid ,g6c va gid tri thuan co the thirc hien dtrgc.Gid gOc hang ton kho bao gOm chi phi, nguyen vat lieu truc tiep, chi phi lao (icing truc tièp va chi phi sanxuat chung, neu co, de co dugc hang ton kho 6 dia diem va trang that hien tai Gid gOc cha hang ton kho

&rot xac dinh theo phtrang phdp binh quan gia quyén Gid tri thuan co the thirc hien dugc &rot xac dinhbang gid ban trOt tinh trir cac chi phi de hoAn thanh cung chi phi tiep thi, ban hang va phan phOi phatsinh

Trang 12

VA XAY DVNG VIET NAM

Tea nha Vinaconex, 34 Lang Ha,

Quin Deng Da, Thanh phO Ha Nei

Cho ky hoat Ong tirngdy 01 thong 01 nam 2011

den ngay 31 thong 03 nam 2011

THUYET MINH BAO CAO TAI CHINH (Ti4 theo)

MAU

Cac thuy& minh nay is bO phan hop thanh can duoc dot thth vai bao cao tat chinh kêm theoSO B 09-DN

Doi vai thanh pham va son phdm da dang, gia gec bao gem nguyen vat lieu, chi phi nhan tong trgc tiEP

va cac chi phi san xuat chung da duct phán be Tong COng ty Ai) dung ph

gang phap ke khai thgangxuyen de hach toan hang ton kho

Tai san co dinh halt hinh va khan hao

Tai san co dinh hdu hinh dugc trinh bay theo nguyen gia trir gia tri hao mOn

kd

Nguyen gia tai san ce dinh hint hinh bao gem gia mua, thus nhdp khau, cac loaf thud mua hang khOngdung

hoan lai va toan be cac chi phi khac lien quan trgc tiep den viec dua tai san vac, trang thai san sang sir

Nguyen gia tai san ce dinh hdu hinh do to lam, to xay dtmg bao gem chi phi xay dung, chi phi san xuatthuc td phat sinh Ong chi phi lap dat va chay thin

Cac chi phi Oat sinh sau khi tai san ce dinh hdu hinh da dtra

clueng N/A dai to thgang dugc ghi nhan vao bag cao ket qua

diem phat sinh chi phi Trong trtran ,g hap co thd chimp minh

nay lam tang Igi ich kinh to trong twang lai dtr tinh thu duoc

vugt tren mtic hoat Tang tieu chudn da duoc dinh gia ban dau,

khoan nguyen gia tang them cda tai san co dinh hdu hinh

vao hoat dOng nhu chi phi stia Oita, bdohoat dOng kinh doanh trong nam tai thaimet cach re rang rang cac khoan chi phi

do viec sir dung tai san co dinh hdu hinhthi chi phi nay dd duoc yen h6a nhu met

Tai san ce dinh hiru hinh dugc khau hao theo phtrang phap duOng thong dga tren thif

yi gian hdu dung

gerc tinh, cu thd nhu sau:

Tai san ce dinh

Nha cira va vat kidn trtic

May mOc va thidt bi

Phgcmg tien van tai

Thidt bi van phOng

Tai san ce dinh vo hinh va khdu hao

Thiii gian khau hao (Nam)

7-255- 127

4 - 6

Quyeir sir dung dat

TA' san co dinh vg

hinh thS hien gia tri quydn sir dung dAt, dugc trinh bay theo nguyen gia Quydn sirdung crat khOng tinh khau hao theo quy dinh tai thong to 2

03/2009/TT-BTC ngay 20/10/2009

Phan m' ém may vi thin

Gia rnua ctia phan mem vi tinh mai ma phdn mem nay khOng phi la met be phan gin kdt vai phan clang

co lien quan thi dupc yen hga NI

A hach toan nhu tai san co dinh ve hinh Phan mem vi tinh dugc tinhkhau hao theo phuang phap (Wang thing trong vOng 3 nam

Chi phi !Ca)/ dung co' ban der dang

Cac tai san dang trong qua trinh xay dung phut vu muc Bich san xuat, cho thus, quan tri hoac cho bat kymuc dich nao khac dugc ghi nhan then gia gOc Chi phi nay bao gem chi phi

,dich vu va chi phi lai vay

co lien quan hap vai chinh sach ke

toan cCia TOng Cong ty Viec tinh khdu hao cita cac tai san naydugc Ai) dung giOng nhir vai cac tai sari khac, bat dau tir khi tai san a vac, trang thai sari sang sir dung

Trang 13

Cho ky hoat d(ing tin ngay 01 thang 01 nam 2011

MAU SO B 09-DN

Cdc thuy't minh nay la bo phan hop thanh va can &roc doc clng thth vo

i bao cao tat chinh kern theo

Brit d(ing san dau tu

Bat dOng san dau to bao g6m quyen sir dung dat va nha cira vat kien trac do Tang COng ty nam gift

nham muc ,dich thu Igi tir viec cho glue hoac chi tang gid citrac trinh bay theo nguyén gia trir gia tri haomOn ley ke Nguyen gia ciia bat dong san au Ur clugc mua bao gOm gid mua va cac chi phi lien quantrtrc tiep nhu phi dich vu tu: van , ve luAt phap lien quan, thue tar& ba va chi phi giao dich lien quankhac Nguyen gid bat dOng san au to to xay la gia tri quyet toan cong trinh hoac cac chi phi lien quantrgc tiep cira bat dOng san dau ttr

Cdc chi phi Oat sinh sau khi bat ging san au to da dtrgc dua vao boat Ong nhtr chi phi sda china vabao tri thuang dtrgc ghi nhan vac, bao cao ket qua boat dOng kinh doanh trong nam tai thi yi diem phatsinh chi phi Trong truing hop co the chting minh mot cach 1 :6 rang rang cac khoan chi phi nay lam tangich kinh to trong gro-ng lai du tinh thu thrgc do viec sir dung bat dOng san au to v ggt tren mirc hoatOng tieu chuan da dugc , clanh gid ban au thi chi phi nay von hOa nhu mot khodn nguyen gia tangthem cda bat don g san au gr

Khaghao dugc tinh theo phuang phap &rang thang dtra tren th gi gian hCru dung trac tinh cua bat Ongdau tu Thai gian Iglu dung trac tinh nhu sau:

Thai gian khAu hao (Nam)

Nha cira va vat kien trtic

7-30

Cac khoan dAtt to

Cdc khoan au tu dtrac phan anh theo nguyen gia Du phOng giam gia au to dugc lap khi ban lanh daocho rang viec giant gia nay .khOng mang tinh tam thiyi Du phOng dugc hoan nhap neu viec tang gid tri

co the thu hOi sau do co the lien he mot cdch khach quan tai mot six ki8n phat sinh sau khi khodn duphOng nay clugc lap Khodn du phOng chi clugc hoar) nhap trong pham vi sao cho gia tri ghi so cua cackhoan dau to khOng vt.rcrt qua gid tri ghi so ctia cac khodn dau tu : nay khi gia dinh khOng co khodn duphOng nao da dirgc ghi nhan

Diu rir vao cong ty con

Cac khoan dau to

vao cac COng ty con la cac khoan au to vao cac don vi do Tang C6ng ty kiem soat.Sir kiem sodt, tan tai khi T6ng COng ty co khi nang chi phOi cac sach tai chinh va boat dOng citamot clan vi dê thu dupc cac lgi ich tin hoat Ong nay

Dan lir viz() cac cling ty lien k4 lien doanh

COng ty lien ket la mot cOng ty ma T gng Cong ty co anh lurang clang, nhung khOng phi la cong tycon hay cong ty lien doanh ctia Tong COng ty Anh twang Bang

the hien a quyen tham gia vac) viecdtra ra cac quyet dinh ye chinh sach tai chinh va hoat Ong cila ben nhan au tir nhung khOng co anhtwang ye mat kiem soar hoac clang kiem soat nhung chinh sach nay

Cdc cOng ty lien doanh IA cac cOng ty ma T6ng COng ty co quyen ang kiem soat cac hoat dOng ctia caccong ty nay, clugc thanh lap theo thOa thuan hap dOng va yeti cau str nhat tri cao ye cac quyet dinh taichinh va boat Ong

Cac khoan von gOp vac' cong ty lien kit, lien doanh dugc ghi nhan theo gia g6c va dugc phan anh Idmot khodn dau to vac) cong ty lien ket, lien doanh tren bao cao tai chinh

Cie khoan dim ttr ddi han kluic

Cdc khodn dau tu dai han khdc bao gom cac khodn dau to mua co phan vii ty le nhO hot 20% vein lieu

le cua cOng ty co phan, cac khoan dau ttr dal ban khdc dugc phan anh theo gia ggc

TONG CONG TY CO PHAN XUAT NHAAP KHAU

TOa nhã Vinaconex, 34 Lang Ha,

Quin D6ng Da, Thant) ph6 HaN6'i

Trang 14

VA XAY DCNG VIET NAM

TOa nhA Vinaconex, 34 Lang Ha,

Quin DO'ng Da, ThAnh ph6 HA

THUYET MINH BAO CAO TAI CHINH (Ti6p theo)

Cac thilyj't minh nay la b0 phdn hop thanh va can quart clot

Cho kji hoat Ong tir ngAy 01 thang 01 nam 2011

MAU SO B 09-DN

clang thth vii bao cao tai chinh kem theo

Chi phi tra tru'&c &Ai han

Chi phi dill Ira trt•ac

Chi phi dat tra truck bao gOm tien thue dat tra truck va cac chi phi khac lien

viec sir dung dat thue Cac chi phi nay dugc ghi nhan vac) bao cao ket qua

phtrang phdp dugng thang d •a tren th •i han cita hop dOng thue dat la 20 nam

Phi btio kinh phat hanh trai phieu

Phi bao lanh phai hanh trai phieu the hien phi bao lanh Oat hanh trai phiéu cid tra va phai tra cho Nganhang lien quan den viec phat hanh trai phieu dal han Phi ba g lanh phat hanh trai phieu &roc phantheo phuang phdp direrng thang trong vOng 2 nam kê tir ngay Oat hanh

V6n chi.] so hitu, trich lap guy

Cac qu'y thuOc von ch0 hieu bao gom guy" (tau to N/A phdt triên, guy du ph6ng tai chinh va quy khentittreng va phOc lgi Vic trich lap cac qtry thuec vOnh6 sir hint dugc trich tir nhuan chug phan ph6ihang nam citra tren phan tram theo quyet Binh co6 döng taiDai hei dOng co dOng thu gng nien Cacquj/ dugc sir dung cho cac muc dich cuthe theo quyet dinh co dOng.

Ghi nhan doanh thu

Doanh thu ban hang

Doanh thu drat ghi nhan khi ket qua giao dich drat xac dinh met cach ding tin cay va T6ng COng ty COkhd nang thu dugc cac lgi ich kinh to tir giao dich nay Doanh thu ban hang dugc ghi nhan trong bao caoket qua kinh doanh khi phan Ion rui ro va lei ich gin lien Niel quyen hau sin pharn hoac hang h gadtrec chuyengiao cho ngu gi mua Doanh thu khOng dugc ghi nhan neu nhu co nhang yeu t6 khOng chicchan trong yeu quan tei kha nang thu hOi cac

khoan phdi thu hoac lien quan teri hang ban bi tra 14i

Doanh thu cung cap dich vu

Doanh thu cung cap dich vu dugc ghi nhan khi ket qua giao dich ducrc xac dinh mot cacti clang tin cay

va Tong COng ty co kha nang thu dugc cac lgi ich kinh to tir giao dich nay Doanh thu cung cap dich vudrat ghi nhan khi ce bang chirng ye ty le dich vu cung cap ducrc hoan thanh tai ngay ket thitc nien do ketodn "I'y le pith tram hoan thanh cong viec drat (Mt-1h gia dtra , trenIchao sat cac cong viec da dugc thtrchien Doanh thu khOng dugc ghi nhan nett nhu co nhang yeu to khOng chic chart trong yeu lien quan teikhzi nang thu hei cac khodn phai thu

Doanh thu cho thue

Doanh thu cho thue bAt Ong san duet ghi nhan trong bao cao kêt qua hoat doting kinh doanh theophut:mg phap dugng thang dga vac) thäi han ctia hop dOng thue Cdc khoan hoa hOng cho thue dtrgc ghinhan trong bdo cao ket qua host Ong kinh doanh nhtr la mot b0 phan hgp thanh cita tong doanh thu cho

thuë.

quan dén viec bao dam chohoat Ong kinh doanh theo

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