Báo cáo tài chính công ty mẹ quý 1 năm 2017

Báo cáo tài chính công ty mẹ quý 1 năm 2017 tài liệu, giáo án, bài giảng , luận văn, luận án, đồ án, bài tập lớn về tất...

ToNG cONG Ty cp MAyvrpr rrfN

Eia chi : 7 L6 Minh XuAn, phudng 7, e T6n Binh

Ma s6 thu6:0300401524

Tai ngdy 31 thring 03 ndm2077

MAu sii Bot - DN

( Ban hinh theo Thdng tu 200/2014/TT-BTC

ngdy 22112/2014 cna BQ Tdi Chinh )

Eon vi tinh : ddng

minh si5 cu6i t<y 56 rliu ntm

A - TAI SAN NGAN HAN

I Ti6n vi c6c khoin tuorrg tluo.ng tidn

I Ti6n

2 C6c khoin tuong duong tidn

II DAu tu tii chinh ngin h3n

1 Chring kho6n kinh doanh

2 Dg phdng gi6m gi6 chfng khorin kinh doanh (*)

3 DAu tu nim giti d6n ngdy d6o han

IIL Cric khorin phii thu ngiin h4n

1 Phii thu ngin hqn cfia kh6ch hing

2 Tri tru6c cho ngudi b6n ng6n han

3 Phdi thu nQi b6 ngin han

4 Phii thu theo ti6n d6 kii hoach hop d6ng x6y dgng

5 Phii thu v6 cho vay ngin han

6 Phii thu ngin h4n kh6c

7 Du phdng phii thu ng6n han kh6 ddi (x)

8 Tii s6n thiiiu chd xu l1i

IV HAng t6n kho

1 Hdng tdn kho

2 Du phdng gi6m gi6 hdng tdn kho (*)

V Tii sin ngin h4n kh6c

1 Chi phi tra tru6c ngin han

2 Thu6 GTGT duoc khiu trir

3 Thu6 vi cric khoin khric ph6i thu Nhi nu6c

4 Giao dich mua b6n l4i tr6i phi6u Chinh phri

5 Tdi san ngin han kh6c

B TAI SAN DAIHAN

I Cic khoin phii thu dii h4n

I Phii thu ddi han cria kh6ch hdng

2 Tri tru6c cho ngudi b6n ddi han

3 V6n kinh doanh 6 do.n vi truc thu6c

4 PhAi thu ndi bQ dAi han

5 Phrii thu vA cho vay ddi han

6 Phni thu dii h4n kh6c

7 Du phdng phii thu ddi han kh6 ddi (*)

II Tii sAn c6 dinh

1 Tdi s6n ci5 dinh hou hinh

- Nguy6n gi6

l3s

136 137 139 140 141 149 150

151

152

1s3

154 15s

200 210

211 212 213 214

215 216

2t9

v.l

100 110

111

112 120 121

122

123 130

131

132

t -rJ

134

Y.2a V.3a

Y.4a

v.5

Y.7a Y.12b Y.t2b

2,837,326,101,5s9

554,903,890,079

47s,383,890,079

79,520,000,000 199,065,000,000

199,06s,000,00;

1,154,032,218,702

614,173,602,659 259,117,366,736 154,215,390,125

121,000,000,000

5,s25,8s9,182

76r,815,146,931

772,464,807,732

(10,619,660,781)l 167,479,845,827l|

4,667,483,0001 1ss,823,066J67l|

2,989,2g6,6601

:l

I

517,873.730.47J I

54,730,444,1J0

|

I

-l

10,997,912,077

| :l

43,132,532,Ifi1

I

20g,64j.270fi81 209,490,482,2]51

797,038,886,553

2,740,002,298,007

339,252,540,904 248,452,s40,904

90,800,000,000 199,065,000,000

199,065,000,00;

1,352,318,559,643 872,614,049,932 233,551,523,745 137,482,083,49s

99,000,000,000 9,670,902,471

620,532,g35,13-l 631,152,595,912 (10,619,660,781) 228,833,262,329

|

4,3 87,904,000 I 209,527 ,026,174 |

14,918,332,155 I

I

I

I

550,730,032.192 I

sz,sis,7s4,$ol

I

-l 10,997,912,077 I

_t

I I

4t,927 ,882,ss3

|

-l

2i5,443,220,640 I

235,t51,065,685 I 793,233,066,85

220 I

221 I v.s

222 I

CHi TITU

- Giri tri hao mdn luy kia (*)

Tdi san c6 dinh thu€ tdi chinh

- Nguydn giri

- ci6 tri hao mdn luy k6 (*)

Tdi sen c5 dinh vO hinh

- Nguy6n gi6

- cie fii hao mdn luy kii (*)

, B6t .rQng s6r tiu tu

- Nguy€n gi6

- ci6 tri hao mdn luy k6 (*)

, Tdi s6n d& dang dii h4n

Chi phi san xudt, kinh doanh dd dang dii han

Chi phi x6y dpg co bdn dd dang

EAu tu thi chlnh dii hgn

DAu tu vdo c6ng ty con

Dau tu veo c6ng ty li6n doanh, li6n k6t

Diu tu g6p v6n vdo don vi kh6c

Du phdng ddu tu tdi chinh ddi han (x)

DAu tu nim gifr tt6n ngdy d6o han

Tii sin dii h4n kh6c

Chi phi tri trudc ddi han

Tii sdn thuli thu nhdp hodn t4i

Thi6t bi, vat tu, phu tung thay th6 dei han

Tiri sdn ddi han kh6c

III

IV

I

2

I

2

3

4

5

VI

I

2

3

4

Me sii Thuv6t

minh s5 cuiii ty Si5 tIAu nem 223

225 226 227 228 229

230 231

232

240

241 242

2s0 251

252 253 254

255 260 261

262 263

268

v.9

v.6 v.2b

v.7b

(s87,548,404,3 18)

152,787,903

2,914,233,324 Q.,761,445,421)

217,230,E40,413

7 1 ,625 ,265 ,240

I t9 .9 t7 ,841 ,354 55,253,370,000

(29 ,s6s ,63 6,r8t

-)

36,27 4,175,792

36,274,175,792

(5s8,082,000,3s0)

2g2,154,g;5

2,914,233,324 (2,622,078,369)

225,867,7il,6;s

7 I ,625 ,265 ,240

| 19 ,91',7 ,841 ,3 54

5 5 ,253 ,37 0 ,000

(20,928,7 14 ,919_)

36,493,255,247

36,493,255,247

C - NOPHAI TRA Ng ngin h4n

Ph6i tr6 ngudi b6n ngin han

Ngudi mua trd ti6n fiu6c ngin han

Thu6 vd c6c khoan phdi n6p Nhd nudc

Phei tra nguoi lao d6ng

Chi phi ph6i trd ngin han

Ph6i trd n6i bd ng6n han

Phii trd theo ti6n dQ k6 hoach hqp ddng xay dung

Doanh thu chua thqc hien ngin han

Ph6i hi ngin han kh6c

Vay vd no thue tdi chinh ngin han

Du phdng phii trd ng6n h4n

Qu, khen thudng, phUc loi

Qu! binh 6n gi6

Giao dich mua b6n lai tr6i phi6u Chinh phri

Nq dii han

Phei ra ngudi b6n ddi han

Ngudi mua trd tiAn trudc dei han

Chi phi phdi trd ddi han

Phai fiui n$i b6 vd v6n kinh doanh

Phai ha n6i b6 ddi han

Doanh thu chua thuc hi6n ddi h4n

Phdi trd ddi han kh6c

I

I

2

3

4

5

6

7

8

9

10

ll

t2

l3

t4

II

I

2

4

5

6

'7

300

310 311

3t2

313

314

315 316 317 318

319 320

321 322 323 324 330 331

333

335

336

337

V.11a

V.l3a

V.10a

v.13b

2,413,476,974,740 2,381,269,470,590

1,390,740,226,997 157,990,515,376

13.285,842,051 2'10,629,313,390 18,924,974,812 3,776,214,888

3 ,906,45 5 ,577 173,948,450,976 128,055,805,370 220,0tI.67I.t53

32,207,504,15:O

832,646.400

2,426,569,011,467

2,394,561 ,507 ,317 t,274,890,217 ,062 151,548,151,093

14,679,t44,963

394 ,254,473 ,519

l5 ,572,841 ,961

t2,937 ,421,584

4,503,985,120

162,01I ,034 ,214

134,'133,002,200

229,431,235,601

32,007.504,150

632,646,400

CHi TIIU

8 Vay ve ng thue tdi chinh ddi han

9 Tr6i phi6u chuy6n d6i

l0 C6 phi6u uu <l6i

I I Thuii rhu nhap hoan lei phii tri

12 Du phdng phdi nA ddi h4n

l3 Quy phat aiiin khoa hsc vd c6ng nghQ

D - vdN cHo sd Htru

I V5n cht s& h&u

I Vi5n g6p cria chti sd hftu

- C6 phi6u ph6 th6ng c6 quydn bi6u quy6t

- C6 phi6u uu dei

2 Thing du v6n c6 phAn

3 Quyln chqn chuy€n a6i trai pni6u

4 V6n kh6c crla chrl s0 htu

s c6 phi6u qu! (+)

6 Ch6nh lQch d6nh gi6 lai tdi sAn

7 Ch6nh lgch rj gi6 h6i dori

8 Quy dAu tu ph6t trien

9 Qu! h6 trq s6p x6p doanh nghiep

I O Quy kh6c thu0c v5n chri sd htu

I I Lgi nhufn sau thu6 chua phin ph6i

- LNST chua phan ptr6l luy t6 a6n cuiii ty truoc

- LNST chua phen ph6i ki nty

t2 Ngu6n v6n dAu ff XDCB

It Ngudn kinh phl vt qui khic

I Ngu6n kinh phf

2 Ngudn kinh phl tl6 hlnh thnnh TSCD

Mn s5 Thuy6t

t

338

339 340 341 342

343 400 410

4ll 4lla

4l lb 4tz

413

414

415

416

417 418 419

420

421 42la 42tb 422 430 43r

432

v.l4

v.l5

v.16

31,374,857,7s:O

941,727 ,857 ,292

941,727 ,8s7 ,292

441,000,000,000 441,000,000,000

24469,859,758

1 ,693 ,8g5 ,152

408A76,s82,$;

66,087,119,843

9 ,s22,s8l ,283 56,564,538,560

31,374,557,7;O

864,163,3t8,732 864,t63,318,732

420,000,000,000 420,000,000,000 24,469,859,7 58

t ,693 ,8g5 ,t \2

40s,476,g82,5;g

9,s22,s81,283 769,850,594

8,7 s2,730,689

T6ng c0ng ngudn v6n (440 = 300 + 400) 440 33s5,204,832,032 3,290,732,330,199

ndm 2017

Nguti l$p bi6u

Nguy6n Bich Thriy

K6 to6n trudng

Nguy6n Trfrm Anh

ffi;;ffi

>i co'

UEp'

o\\

\0

l'o

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Don vi beo c6o : ToNG CONG TY cP MAY VIET TItN

Dia chi : 7 L€ Minh Xuan, phuong 7, quan Tan Binh, Tp HCM

Ma s6 thu6 | 0300401J24

Mio s6 Bo2r - DN ( Ban Mnh llrco Th6ng tu 200/201 4n T-BTC nBiy22112/2014 cnaBi Tii Chinh )

BAo cAo rtr eUAUoATDQNG KIIIHDoAI\H

Qfy I nnm 2017

D('ll vi tinh :

s6

l Dornh ahu bln hArg vA cung cip dich vu

2 Cdo khdan giem tri doanh thu

3.Dosnh ihll thuln va b6n hing vl cung c{p

di.h v$

4 cia v6n heng b6n

5 L{i nhu$n gop va bdn htngvi cung c{p di

(20= l0- ll )

6 Doarl thu hoat dong tai chini

? Chiphiteri chtnl

Trong dd : Chi phi lai vay

8.Chi phi b6n heng

9 Chi phl quen li doanh nehilp

l0.Lqi nhu{n thuin tt h9rt ilong klnh do.nh

| 30 = 20+(21-22)-(24+2s\ \

I l Thu nhAp kh6c

12 Chi phi khic

13 Lql nhuan kh{c ( 40 = 3l-32 )

l4.T6ng lqi nhu6n k6 t6.n trroc thu6 ( 50 =31

15 Chi phi thu6 TNDN hien henn

I 6 Chi phi thuri TNDN h6an lsi

17 Lqi nhu&r !.u thu6 TNDN ( 60 = 50 -51- 5

2l

22

23 25 26

30

3l

32 40 50

5t

52

60

I

2

10

t1

20

vLt

vt.2

vt,5 VI,6

vI.3 VT4

vr.8

1.507 ,696,t39,764

2,721 ,262,906

\504,ns,576,858 1,319,889,93,593 ,t5,0t5,653r65

7 ,557 ,528,537

17,878,9?8350

65,874,36t.131 39,639,872,414 69,249,969$Ot

2,512,198,845 499,495,696 2,012;703,149 11262,672,950

14,698,134,390

s6,564r3E,560

1,49t;7 49;723,121

|,094,t29,982 1,497,6ss,593,139

I ,328,200,102,7 67

169A55,490,312

5 ,897 ,422,t97

9,644,916,881

s84,000,000

50,7 67 ,853,773

41,780,900,78r 73,159,241,134

2,517,806,t58

601,208,861

r916,597 ?97 7s,07s,838131

15,383,367,486

59,692470i945

1507,696,839,764

2,121 ,262,906

1,504,97s,576,8s8

t ,319,889,923,593

r 85,085,653,265

7 ,557 ,528,537 17,878,978,450

65,87 4,361,137

39,639,8724t4 69,,49,969,N|

2,512,198,845 499A95,696 2,012;703,149 71262$729s0 r4,698,134,390

56,564,538,s60

\494,7 49,723,121

| ,094,129,982

1,497,655,593,139

I,328,200,102,767 t69,4s5A9O372

5,897 ,422,197 9,644,9 t 6,88 I

584,000,000 50,767,853,773 41,780,900,781

73,t59,241,134

2,517,806,158 601,208,861

1916,597,297

75,075,E18/431

15,383,367,486

59 fi92,470945

/il,tU

Zr-" NguyEn Tram Anh

("1'

i/

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CO PHAN MAY

vt[1'Tt

Nguy6n Bich Thrty

T6NG C6NG TY CP MAY VTET TTEN

I)ia chi :7 L€ Minh Xu6n, phudng 7, Q, T6n Blnh

Ma sii thuii : 0300401524

u6u s6 nol - ox

( Ban hAfi theo Th6ng tu 200/20 I 4/Tr-BTC

ngdy 2211212014 ciaBQ TAi Chinh )

BAo CAO Ltfu CHUYEN TI]EN TE

( Theo phu'ong ph6p trqc ti6p )

I LLTU CHUYEN TIIbN TI} HOAT EQNG SXKD

l TiAn thu tt ban hdng, cung c6p dich vg vd doanh thu kh6c

2 TiAn chi tra cho ngudi cung c6p hdng ho6 vd dich vu

3 Tian chi tra cho ngudi lao tl$ng

4 Tidn chi trd ldi vay

5 Tidn chi nQp thu6 Thu nh{p doanh nghiQp

6 Tidn thu kh6c tir ho4t dQng kinh doanh

7 Tidn chi khAc cho ho4t tlQng kinh doanh

Luu chuy6n ti6n thuAn tt holt itQng kinh doanh

l Tidn chi tlii mua sim, x6y dtmg TSCE vd c6c TS DH kh6c

2 Tidn thu tir thanh Iy, nhugng ben TSCD vd c6c TS DH kh6c

3 Tidn chi cho vay, mua c6c c6ng cg ng cta tlon vi kh6c

+ tidn thu hdi cho vay, b6n lai c6c c6ng cu ng cta don vi kh6c

5 Ti€n chi ttiu tu ng6n h4n, g6p vtin vdo tlon v! kh6c

O tiAn thu trdi dAu tu g6p viSn vao don vi kh6c

7 Ti6n thu l6i cho vay,tian gtri, c6 ttc va lgi nhuan tlugc chia

Luu chuy6n ti6n thuin t& hogt ilQng ttiu tu

l Tidn thu tir ph6t hnnh c6 phi6u, nh{n v5n g6p cta chir sd htu

2 TiAn chi hd v6n g6p cho c6c chri sd h0u, mua l4i CP cta DN

3 Tidn vay ng6n h4n, dii h4n nhNn tiugc

4 Tidn chi trd ng g6c vay

5 Tidn chi tri ng thu€ tdi chfnh

6 C6 ffic, Igi nhuan da tre cho chri sd htru

Luu chuy6n ti6n thuAn tt hoSt ttQng tii chlnh

Luu chuy6n tidn thuAn trong ki ( 20 + 30 + 40 )

Tidn vi tuong ttuong ti6n diu k)

Anh huong cia thay ddi ry gi6 h6i doni quy tt6i ngoai tQ

Ti6n vi tuons duone tidn cu6i kV (50+60+51)

I

2

3

4

5

6 7 20

2t

22 23 24 25 26 27 30

3l

32

33

34

35

36 40 50 60

6t

70

,,794,525,364,179 (1,249,850,141,912) (344,882,600,394)

121,896,208,348 (79,0s5,s26,088) 242,633,304,073

(23,684,396,280\

(25,0o0,ooo,ooo) 3,000,000,000

4,379,638,212 (41,304,7s8,068)

21,000,000,000

20,373,494,690 (27,0s0,691,5-20)

14322,803,170 215,651,349,175 339252,s40,904 554.903.890.079

t,827,922,537,308 (1,126,97 t,52r,047)

(362,994,952,830) (21,000,000,000) (5,4s0,151,7s8) 29,368,213,957 (87,646,16s,689) 253,227,959,941

(t4,967,703,241)

(25,000,000,000) 4,000,000,000

573,801,964

<35,393,901,277)

14,890,737,360

(47,132,t29,580)

(32,241,392,220' 185,592,666,444 218,745,939,867

404.338.606.311

^.^-\

irc cOro rv

CO PHAN MAY

VIE'I'TIEN

Nguti l{p

1L-'

K6 ToAN TRUdNG

TdNG C6NCTY CP MAYVIETTITN MiU BO9-DN

euf 1 NAM 2or7

I.D{c di6m hogt ltfng cia doanh nghiQp

l Hlnh thfc sd htu vi5n : C0ng ty c6 phAn

2 Nganh nghA kinh doanh chlnh : sin xu6t, kinh doanh sin phdm dQt may c6c logi

3 Chu k| snn xriit, kinh doanh thong thudng : tlugc thuc hiQn aong thdi gian khong qu6 12 th6ng

IL Ky k6 to6n, .ldn vi fiAn te st dBng trong k6 tofn

l Ky k6 to6n n6m: b6t diu tt ngdy 0l/01, k6t thtu vao ngay 3ll12

2 Don vi tidn t€ su dung tong k6 to6n : tldng ViSt Nam

III ChuAn mW vA Ch6 iIO kd to6n 6p dgng

Tring C6ng ty da 6p dung Thong tu s5 2oolzol4lTT-BTC do Bo Tai chlnh ban hdnh ngdy 22 th6ng 12 nim 20 I 4 ("Thdng tu 200'), hudng d6n ch6 dO kii toan cho doanh nghipp

IV C6c chinh sfch k6 to6n 6p dgng

Tidn v! c6c khoin tuong ttuong tidn

Ti6n vd c6c khoan hrdng tluong tiAn bao gdm tidn m}t tar quy, c6c khoin ti6n giri kh6ng k, h?n, c6c khoan tlttu tu ngln har, c6 khi n6rg thanh khoin cao, dE dnng chuyiin tt6i thdnh tien ve it rti ro li6n quan

d6n viQc bi6n dQng gi6 ni.

Cric kho6n atiu tu tii chfnh

Cdc khobt ddu u ndm git iliin ngdy tldo hqn

C6c khoin dAu u n6m gifi d6n ngiy tl6o h4n bao gdm c6c khoan tidn grli ngin hdng c6 kj h4n md Tiing COng ty c6 f rtinh vn knn n6ng gitt tl6n ngny d6o h?n Thu nhap lai tt c6c khoan tidn gui ngin heng c.6 k)

han ghi nhfln trcn Brio c6o k6t quri hopt tlQng kinh doanh tr€n co sd du thu

Cdc klio,in cho vay

CAc khoin cho vay iluqc x6c tlinh theo git gtic trt tli c6c khoan dg phdng phni thu kh6 ddi Du phdng

phii thu kh6 iliri c6c khoin cho vay crla T6ng C6ng ty duqc trich l6p theo cdc quy tlnh k6 to6n hiQn hdnh

Diil u vdo c6ng ty con

C6ng ty con ld mQt cong ry mA T6ng Cdng ty gia c6 ph6n chi ph6i (tren 5070) ctlng nhtr quydn ki6m so6t

tuong rhrg Eau tu vio c6ng ty con dugc h?ch toen theo gi6 v5n, bao g6m c6c chi phf li€n quan trgc titip

d6n khoan diu tu Tqi cac k! kii to6n ti6p theo, cric khoan tliu tu duo c x6c dinh theo gi6 gifu trir c6c khoan gidm gi6 tliu tu (niiu c6)

Ddu ttr vdo c6ng ty fiAn kdt

Cong ty licn k6t la mQt c6ng ty md T6ng Cong ty c6 enh hudng tl6ng k6 nhurg khong phai ld cong ty con

hay c6ng ty li€n doanh cria Tiing Cong ty Anh huorg tl6ng k6 thii hiQn d quyiin tham gia vdo viQc tlua ra

c6c quyiit dinh vd chlnh s6ch tii chinh vA ho?t rlOng cria b€n nhfn dAu tu nhrmg kh6ng c6 nnh huong vd m4t ki6m so6t ho4c ddng ki6m soel nhung chlnh s6ch niy C6c khoan g6p v6n li6n k6t duo c trlnh bey trong bang c6n d6i kii to6n theo gi6 g6c Tei c6c ky k6 toan titip theo, c6c khodn dAu tu duo c x6c dinh theo

gia g5c trir c6c khoan ginm gi6 tfiu tu (ni5u c6)

Ddu tu vdo cdng c1t viin cia don vi khdc

Ddu tu veo c6ng cg v6n cua <lon vl kh6c phan enh c6c khoan tldu tu c0ng cU vi5n nhmg T6ng C6ng ty

kh6ng c6 quydn kirlm so6g ttdng ki6m soAt ho4c c6 Anh hudng d6ng kii d6i vdi b€n ttuo c tliu tu.

Khoan tliu tu vdo cong cp v6n c6c don vi ldr6c tluo c phan 6nh theo nguyen gi6 tru c6c khoin dg phdng gi6m gi6 ttiu tu

Dq phdng gidm gid diu tu tdi chinh ddi hqn

Dg phdng giri,rn gi6 ddu tu tdi chlnh dai h4n h khoin du phdng 16 dAu tu tii chtnh do hoqt tlQng kinh

doanh thua l5 cua c6c cdng ty con, cong ty licn kiit vi cic khoin ddu tu dii han kh6c Khoan dg phdng

niy tluo c trtch l{p theo c6c quy tlinh hiQn hAnh c6 li€n quan

Nq phii thu

Nq phei rhu lA s5 ti6n co ttr6 ttru hdi cria kh6ch hang ho{c cdc d6i tuqng kh6c va dugc trlnh bey theo gi6 tri

shi s6 trt di c6c khoan dg phdng phii thu kh6 rldi.

Dr; phdng phai thu kh6 tldi dugc trlch lNp cho nhong k]toan phii thu tl6 qu6 h4n thanh to6n tir siu th6ng trd lCn, hoac crc khoin thu md ngudi nq kh6 c6 khe nang thanh to6n do bl thanh lf, ph6 san hay cfc kh6 khan tuong tU va c6 th6 khong thti thanh to6n ciic khoen ng

Hing tdn kho

Hdng tdn kho elugc x6c etinh tr&r co sd gi6 th6p hon gitla gi6 g6c vA gi6 tri thuan c6 the thgc hien dugc. Gi6 g6c hdng tdn kho bao gdm chi phi nguyen vat liQu trgc ti6p, chi phl lao ttQng tryc ti6p vd chi phi sAn

xu6t chung, n6u c6, d6 c6 ttugc hdng tdn kho d dia ttiiim vi tr4ng th6i hiQn qi Hnng tdn kho tlugc hach to6n theo phuong phdp kO khai thulng xuyen vi tlnh gi6 theo phuong phdp thuc tii dich danh d6i vdi

nguy€n phu li-eu vi phuong ph6p btnh quan gia quyen tli5i vdi thnnh phim Chi phl san xuat kinh doanh dd

dang ttinh gi6 theo chi phi nguyen vAt lieu cta san phAm may m[c tr€n cec cdng doan san xu6t Gi6 tri thuin c6 th6 thUc hi€n <lugc dugc xdc tlnh bang gi6 b6n udc tinh trir cdc chi phi udc tinh dii hoen thanh sin phim cr)ng chi phi ti6p t$, ben hang va phen ph6i phat sinh

Dg phdng giim gi6 hdng tdn kho tlugc trfch lfp cho hdng tdn kho tdn dgng, chdm lu6n chuydn vi khi gi6

rri ghi s6 cria hdng tdn kho cao hon gi6 tri thuin c6 thd thlrc hiQn duqc tai thdi rfii5m k6t thrlc ni€n cfQ k6 to{n.

Tei san c6 dlnh hilu hinh vi kh6u hao

Tai san c6 dinh hau hinh dugc trtnh bdy theo nguyen gi6 tlt gi6 tri hao mdn liiy k6 Nguyen gi6 tii san c6

<tinh htru hinh bao gdm gi6 mua vA todn bQ cdc chi phi li€n quan khic li€n quan trgc tiilp d6n viec dua tAi sAn vao treng thdi sin sing st dgng Nguyen giA tai san cO dlnh htu hinh do c6c nhd thdu x6y dmg bao gdm gi6 tri cong trlnh hoen thanh bin giao, c6c chi phi lien quan truc ti6p kh6c vd lQ phl trudc b? Nguycn gi6 tdi sdn c6 ai* nu'u hlnh do tg lam, tu xdy dung bao gdm chi phl x6y dgmg, chi pht sdn xu6t thuc t6

ph6t sinh cQng chi phi l6p d[t vd ch4y thr]

Tai snn c5 dinh htu htnh tlugc kh6u hao theo phuong ph6p tludng thing dua trcn thdi gian huu dgng udc

ttnh Thoi gian kh6u hao nhu sau:

S0 nlm

Nhd xudng ve vAt ki6n trfc

M6y m6c ve thi6t bi

Phuong ti€n vAn tei

Thi6t bi quan lY

5 -25 5 6

3-6

Tii sin v6 hlnh vi hao mOn

Tii san vO hinh th6 hien git tri quy€n srl dung d6t va phan mdm vi tlnh Tdi san v0 htnh dugc trinh bdy theo nguy€n gi6 trt gi6 tri hao mdn lfry kii vd <luo c phta b6 theo phuong phip <ludng thang dua tr€n thdi

gian su dgng hau dung u6c tlnh Thdi gian st dfmg hilu lch cua tei san vd hlnh tluo c udc tinh ttr 2,5 ndm tltin 5 ndm

Chi phf tri trutrc

Chi phi trn trudc th6 hiQn tidn thu€ d6t tai Khu COng nghiep DQt may Btnh An vd chi phi thu€ c6c crla hang Chi phi thu€ tlugc phan b6 vno b6o c6o k6t qui ho6 tlQng kinh doanh theo phuorg ph6p duong

thang tuong rmg voi thdi gian thu€ theo hqp tldng

Ghi nh$n doanh thu

Doanh thu b6n hing ttuo c ghi n$n kni ddng thdi th6a man tfu cA nim (5) ttiAu kiQn sau:

(a) T6ng Cong ty tla chuyAn giao phdn tdn rui ro vd lgi ich gin liEn vdi quy6n sd htru san ph6m hoic hing h6a cho ngudi mua;

O) TiSng C6ng ty khOng cdn nim git'quydn quan lf heng h6a nhu ngudi s0 h&u hing h6a holc quydr

ki6m so6t hing h64

(c) Doanh thu ttuqc x6c dinh tuong d6i chic chin;

(d) T6ng Cdng ty se thu du-c c lgi lch kinh tii ttr giao dlch b6n hing; vi

(e) X6c ttinh tluo c chi phi li€n quan d6n giao dlch bdn hnng

Doanh thu cung c6p dich qr li doanh thu t ho+t dong gia c6ng, thu nh{p tir viQc cho thu€ m6y m6c thiiit

bi, cho thu€ nhd, kho Doanh thu cua giao dich vA cung c5p dich vr; tluo c ghi nhan khi kiit qui cua giao dich tl6 tlugc x6c t[nh mQt cdch tl6ng tin c{y Ki5t qua cta giao dch cung c6p dich vu duo c x6c tfinh kni

thda mitn tdt ci b5n (4) ttilu kien sau:

a) Doanh thu tlugc x6c tlinh tuong ttiii ch6c chan;

b) C6 khd n{ng thu tlugc lgi lch kinh ti5 tir giao dich cung c6p dich vfr d6;

c) X6c dinh dugc phdn cdng viQc tl6 hodn thanh t4i ngdy k6t thtc nien dO k6 toen; va

d) X6c <t!nh duqc chi phf ph6t sinh cho giao dlch vi chi phi di3 hoan thanh giao dich cung c6p dich vu tl6 Lai tidn grli duqc ghi nh{n trEn co sd ddn tfch, dugc xAc dinh rrcn s6 du c6c tdi khonn tidn gi}i vd l6i su6t

ep dqng I^ai tU c6c khoin <liu tu ttuo c ghi nhfln khi Tdng Cong ty c6 quy,-in nhan khoan lai,

Ngogi tQ

Tiing COng ty 6p dgng xri l/ ch€nh lQch ti gi6 theo hudng d6n cia ChuAn muc ki! toAn Viet Nam s5 l0

(VAS l0) "Anh hudng crla vipc thay tl6i t'i gi6 hiii doei" Theo d6, c6c nghiQp vtr pMt sinh bing ngo4i tg

<lugc chuyiln tt6i theo t'j gi6 t4i ngdy ph6t sinh nghiQp vp 56 du c6c khoan muc tiAn tQ c6 g6c ngoai tQ toi ngdy k6t thfc ni€n dO k6 to6n duqc chuyAn d6i theo ti gie tai ngay nay Chenh lQch tj gi6 phat sinh duo c

hech toin vio 86o c6o kiSt qui ho4t ttong kinh doanh Lii chcnh lSch t! gi6 do tt6nh gi6 lqi c6c s5 du tqi

ngdy kdt thfc ni6n tlQ k6 to6n khong dugc dtrng tlii chia cho c6c c6 tt6ng

Chi phf ili vay

Chi ph{ l6i vay ttuo c ghi nhfn vdo b6o c6o kiit qua ho4t ttQng kinh doanh khi phdt sinh

ThaC

Thu6 rhu nhAp doanh nghigp thd hien t6ng gi6 tri cria si5 thu6 phni trn hiQn t4i

Si5 thu6 phai tra hien tai ttugc ttnh drra trCn thu nhap chiu thuii trong nam Thu nh6p chlu thu6 kh6c v6i lqi

nhu{n thu6n dugc trlnh bey tren b6o c6o k6t qui ho?t along kinh doanh vi thu nhgp chiu thu6 khong bao

gdm cic khoan thu nh|p hay chi pht tlnh thu6 ho{c tluo c kh6u trir trong c6c nAm kh4c vi ngodi ra khOng

bao gdm c6c chi ti6u khong chiu thu6 ho6c khong ttugc khSu ftir.

Vifu x6c <Iinh thu6 thu nhflp doanh nghiQp phni nQp cua T6ng COng ty c6n cf vio c"ic quy tlinh hiQn hanh

vd thu6 Tuy nhi€n, nhtng quy dlnh ney thay ddi theo ttng thdi k! vn viQc x6c tlinh sau cr)ng vd thu6 thu

nhfp doanh nghiQp tiy thuQc vio ki5t qui kilim tra cia co quan thuli cO thim quydn

CAc loai thuii kh6c dugc ip dung theo c6c luat thu6 hien hanh t?i Viet Nam

Phan ph6i lqi nhugn, trlch lap cdc quf

T6ng COng ty thgc hiQn phdn ph6i lqi nhuAn ve trlch lep c6c quf theo <ti6u 16 t6 ch{rc vd ho4t tlQng cria cOng ty cii phAn vd theo Nghi quyrlt cua Dai hQi d6ng c6 d6ng thutmg ni6n

V Th6ng tin b6 suns cho cdc khoin muc trinh biry trons Biing c6n at6i k6 to{n

t Ti6n vi c6c khoin tuons atuorc tian

- | ten mat

- Tidn g{ri ng6n hing kh6ng k} han

- Tuong tluong tiin

C0ne

2 C6c khoin itAu tu tii chlnh

a) DAu tu nim eiir at6n nsiy al6o han

al) Ngiin han

- TiAn eti c6 ki han

- | rat pnleu

- C6c khoin ddu tu kh6c

a2) DAi hsn

b) biu tu g6p v6n vlo ttcn v! kh{c

- DAu tuvio c6ng ty con

C6ns ty TNHH may Thudn Tiiin

C6ns ty TNHH may Ti6n Thudn

c6ns ty TNHH viet Tiiin Meko

C6ng ty TNHH may viet Hdns

- DAu tr vAo c6ns ty li6a k5t

C6ng ty C6 phln may Vinh TiiSn

C6ng ty C6 phin may Viet Thinh

C6ng ty Ci5 phin may COng Ti6n

C6ng ty C6 ph6n Ddng Ti6n

-.1 -.1

LOnq ty uo pnan may t ren r ren

C6ne ty cii phin may ViQt Tdn

LOng ty Lo pnan may t ay uo

c6ns ty LD SX Mex ViCr Ph6t

ctyTNHH LD sx nir nhra vier Thuan

Cdne ty C6 phAn Vi0t Hung

Cty CP NPL Dot may Blnh An

c6ne ty cP vi€t Ti6n D6ne A

CtyTNHH Nhan Thdi Gian viftTi6n

c6ns ry cP co khl Thn Eic

Ctv CP T6ng hqp Ninh Thuln

c6ns ty TNHH Vier Kh6nh

- Dlu tu vlo ttcn vi kh6c

C6ne ty CP vd DTPT Binh Thing

cong ty cP vDA De NAns

Cty CP dQt may LiCn Phuong

Ngen hdng Ngoei thuong VN

Cdne tv CP chi may Phong Vi6t

3 Phni thu kh{ch h}ng

a) Phii thu kh{ch h}ng ng6n h4n

cu5i k,

ura goc r99,065,000,000 t99,065,000,000

Don vi tinh : VND cu6i ki

1,778,414,500 473,605.47s.579 79,520,000,000 554,903,890,079

Gi6 tri shi s6 199.065.000.000 199,065,000,000

Diu ndm

I ,t40,20t ,286

247,3t2,339,618

90,800,000,000 339,252,540,904

Diu nim

uta Poc

r 99,065,000,000 199,065,000,000

Gi6 tri ehi s6 199,065.000'000 19,065,000,000

( uot l<v

Gi6 tri shi so 71.625.265,240 16,500,000,000 17,170,500,000 14,309,600,000 21,145,165 ,240 2,500,000,000 I19.917.841,354 2,600,000,000 6,780,77 4,959 6,460,000,000 6,645,000,000 9,327,200,000 1,829,800,000 6,415,500,000 2,37 I ,t95,263 14,359,000,000 23,138,840,000 15,000,000,000 2,450,000,000 5,272,500,000

7 ,268,031 ,132 10,000,000,000 55.253.370,000 5,764,E00,000 280,000,000 6,000,000,000 15,061,750,000 22,146,820,000 1,000,000,000 s,000,000,000

(6,428,E99J44)

(6,428,899,7 44\

(10r66,936,592)

(2.023.239.7 48\

(8,243,696,E44) (12,869,799,E45)

(8,666,096,950) (4,203,702,895\

cu6i ki

6t4,173,602,659 t87,630,722,645 150,882,268,857

27 5,660,611,157

Diu nim ura In gnl so

71,625,265240

16,s00,000,000 17,170,500,000 14,309,600,000

21 ,t45,165 ,240 2,500,000,000 119,917,841354 2,600,000,000 6,780,77 4,959 6,460,000,000 6,645,000,000 9,327,200,000 1,829,800,000 6,415,500,000 2,37 I ,195,263 14,359,000,000 23,138,840,000 15,000,000,000 2,450,000,000 5,272,500,000 7,268,031,132 10,000,000,000

55253370.000

5,764,800,000 280,000,000 6,000,000,000 15,061,750,000 22,146,820,000 1,000,000,000 5,000,000,000 Edu nim E72514,049,932 262,900,37 4,6t0 316,438,442,965 293,275,232,35?

(643,533,544)

(643,s33 ,544) (7.4153E1.530)

(1,841,809,420)

(267,8s3,327\

(5,30s,718,7E3) (12.869.799,84s)

(8,666,096,950) (4,203,702,895)

- Mitsubishi Corporation

- Phei thu khAch hang li c6c ben lien quan

- C6c khoin phii thu kh6ch hdng kh6c

b) Phei thr khdch hing diri hgn