GND BCTC hop nhat 2015

GND BCTC hop nhat 2015 tài liệu, giáo án, bài giảng , luận văn, luận án, đồ án, bài tập lớn về tất cả các lĩnh vực kinh...

CONG TY CO pHAN GACH NGOI BONG NAI•

Cho nim tai chinb k~t thiie ngay 31 thang 12 nim 2015

CONG TY co pHAN G~CH NGOI BONG NAI

Cho nam tai chinh kSt thiic ngay 31 thang 12 nim 2015

CONG TV COpllANGACH NG61 DONG NAI

BAo cAo CVABAN GIAM DOC

BAo cAo KIEM ToAN DOCL!P

BAo cAo TAl cHiNH HOPNHAT DA DUOCKIEM ToAN

1-23-4

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Bao cao Luu chuyen tiSn t~ hQ'PnhAt

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CONG TY co pHAN GACH NGOI DONG NAI

BAo cAo CllA BAN GIAM DOC

CONGTY

thanh ph6 H6 Chi Minh c§p Gi§y chUng nh~n dang ky kinh doanh thay ddi IAn thu ba ngay 22/3/20 II

chuAn y vi~c thay ddi rna s6 dang ky doanh nghi~p m6'i la 0300397028

la: TUILDONAI CORP

6ng HA Dinh ThuAn

Ba Bui Thi ChiemOng Vo Dinh Thanh ThuyenOng Nguy~n Hoang Linh

Chu tichThanh vienThanh vienThanh vienThanh vien

Ong Hoang Quang Tuyen6ng Nguy~n Van VinhOng Hoang Hiiu Thang

Tdng Gilim d6cPh6 Tdng Gilim d6c K~ hO\lch dAu ttlPh6 Tdng Gilim d6c Ky thu~t v~t ttl

Ph6 Tdng Giarn d6c Hanh chinh nhan S\l (bd

nhi~m ngay 0115/20 IS)cAc sV' KI$N SAU NG.Ay KET THiJc NAM TAl CHiNH

Theo nh~n dinh cua Ban Giam d6c, xet tren nhOng khia c~nh trQng yeu, khOng c6 S\l ki~n bAt thuOng nao

thiet phai dicSuchinh ho~c trinh bay tren Bao cao tAi chinh hQ"PnhAt cho narn tAi chinh k~t tMc ngay 31

thang 12 narn 2015

Bao cao tai chinh hQ"Pnh§t cho nam tAi chinh k~t thuc ngay 31 thang 12 nam 2015 dUQ"cki~m toan b6"i

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CONG TY co pllANGACH NG61 DONG NAI

BAo cAo CUA BAN GIAM DOC (TIEP TBEO)TRAcH NBI~M CUA BAN GIAM DOC

Ban Giam d6c Cong ty co trach nhiem lap Bao cao tai chinh hQ'PnhAt phan anh me}teach trunf thtrc va hQ'P

Iy tinh hinh tai chinh cilng nhu kSt qua hoat de}ngkinh doanh hqp nhAt va tinh hinh hru chuyen ti~n t~ hQ'PnhAt cua Cong ty trong nam Trong viec lap Bao tai chinh hQ'Pnhat nay, Ban Giam d6c duc;Ycyeu cau phai:

• Lira chon cac chinh sach kS toan thich hQ'Pva ap dung cac chinh sach do me}teach nhAt quan;

• Dira ra cac phan dOlln va \faC tinh me}teach hQ'PIy va than trong;

• Neu ro cac nguyen tic kS toan thich hQ'Pco dUQ"ctuanthu hay khong, co nhtrng ap dung sai I~ch trongySu cAn diroc cong b6 va giai thich trong Bao cao taichinh hQ'PnhAt hay khong;

• ThiSt ke, th\lc hi~n va duy tri h~ th6ng ki~m soat ne}ibe}lien quan tai vi~c lap va trlnh bay hQ'P Iy cacBao cao tai chinh hQ'P nhAt d~ Bao cao tai chinh hQ'PnhAt khong bi sai sot trQng ySu k~ ca do gian Ianho~c bi 16i;

• Lap Bao cao tai chinh hQ'PnhAt tren ca SCIhO{ltde}ng lien t\lc trir truOng hQ'Pkhong th~ cho ring Cong ty

se tiep t\lc hO{ltde}ngkinh doanh

Ban Giam d6c xac nhan ring Cong ty diituautM cac yeu cAu neu tren trong vi~c lap Bao cao tai chinh hQ'PnhAt

Ban Giam d6c Cong ty chiu treich nhi~m dam bao ring s5 sach k~ toan dUQ"cghi chep me}tcach phil hQ'Pd~phan anh me}tcach hQ'P Iy dnh hinh tai chinh cua Cong tyCIbAt Icy thai di~m nao va dam bao ring Bao caotai chinh hQ'PnhAt phil hQ'Pvai ChuAn m\lC k~ toan Vi~t Nam, Ch~ de}k~ toan doanh nghi~p Vi~t Nam hi~nMnh va cac quy dinh phap ly co lien quan den viec lap va trinh bay Bao cao tai chinh hQ'Pnhdt Ban Giamd6c cung chiu trach nhi~m dam bao an toan cho tai san cua Cong ty va vi vay th\lc hi~n cac bi~n phap thichhQ'Pd~ ngan ch~n va phat hien cac hanh vi gian Ian va sai ph{lm khac

Nfuyen Due Hoang

Tong Ghim d6e

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Tang 11, Taa nha Ngan hang NamA,

S 6 201 - 203 Duong each Mlilng Thang Tam Phuong 4 ,

Qu~n 3, Thanh ph 6 H6 Chi Minh.

T +84 (8) 38329969

F +84 (8) 3 832 9959

E info@cpavietnam vn

W http://cpavietnam.vn

bay t6ng thBBao cao tai chinh hqp nhdt

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BAo cAo KIEM ToAN DOC L~ (Ti~p theo)

yki~Dcua Ki~m toan vien

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Nguyen Anh Tuan:I: So

Ph6 TAng Giam aac

Thay m~t va d\li di~n

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Bao cao tai chinh hop nhAt'cho nam tai chinh kSt thuc ngay 31 thang 12 nam 2015

DAutar vilO cong ty con

TUILDONAI

Cac don vi trvc thu{)c

San xuAt gach ng6i

Nha May Khai Thae & Ch~ Bi~n Kh6ang

San

Nai

Khai thac m6 set

v~t li~u xay d\l'Dg

10\li l\li mQt s6 nQi dung tren Bao cao tlii chinh hqp nhAt elmg Icy nam 2014 (dugc so~ Ijp d\la tren

e6 thS so sanh dugc do dAduge tinh toan va trinh bay nhAt quan

Nam tai chioh

Don vj ti~o t~ sl1dyng trong k~ toan

Bao eao tlii chinh hqp nhAt kern theo dugc trinh bay bang DAng Vi~t Nam (VND)

10

CONG TYco pHANGACH NG61 DONG NAI

THUYET MINH BAo cAo TAl cHiNH (TIEP THEO)

200/2014fIT-BTC ngay 22 thang 12 nam 2014 va cac Chuan mire k~ toan Vi~t Nam e6 lien quan

TUyeDba v~ vifc tuan tbli chuiD mvc k~ tmin va Ch~ dQ k~ toaD

mDb thu-c k~ tmin ap dyng

Bao cao titi ehinh hQP nhAt kern theo dugc trinh bay bAng f)An~ Vi~t Nam (VND), theo nguyen ticgia gAe va phil hQ1?v6i cae Chufut m\1'ck~ toan Vi~t Nam, Che dQ kS toan doanh nghi~p Viet Namhi~n hanh va eac quy djnh phap Iy e6 lien quan d~n vi~c I~p va trinh bay Bao eao titi ehinh hgpnhAt

bay trong Bao eao K~t qua ho~t de;>ngkinh doanh hQP nhAt t\r ngay mua hoJc cho dan ngay ban

Trong tmoog hQ1?cAn thiSt, Bao eao titi chinh eua eae eong ty eon duge di8u ehinh dS eae ehfnhsach k~ toan duge ap d\lng ~i Cong ty va cac eong ty con khae la gi6ng nhau

eao tai ehfnh

kiSm soat bao ,dm gia tri eae 19i feh eua e6 dong khong kiSm soat t~i ngay hQ1?nhAt kinh doanh

\Ing v6i phAn vAn ella cd dong khong kiSm soat vugt qua phfut vAn ella hQ trong tAng van chu So'

e6 nghia V\1rang bu(le va e6 kha nang bU dip khoan 16d6

1

-CONG TY co pHANG~CH NG61 DONG NAI

HC}'pnhit kinh doanh

Mdu B 09-DNIHN

tang dugc ghi nh~

~.:.;.:0

K

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p

DAivcricac nghiep vu phat sinh bing ngoai te

chinh trong Bao cao k~t qua kinh doanh

Danh gia lai cac khoan mue ti~n te co g6c ngoai te tai thai di~m lap Bao cao tai ehinh hgp nhAt

nhanh M{lcThi Bum va Ngan hang TMCP Ngo{liThuang Vi~t Nam - Chi nh8.nhTp HA Chi

Minh "i ngay 31112/2015.

(ii) Cae khoan v6n bing ti~n co g6c ngo(li t~ dugc phan IO(lila ng phai tra (phai tra ngum ban,

Nam - Chi nMnh M{leThi Buai va Ngan hang TMCP Ngo{li Thuang Vi~t Nam - Chi nh8.nh

Tp H6 Chi Minh "i ngay 31/12/2015.

413, s6 du tlii khoan OIlyse dugc k~t chuy~n vao Doanh thu ho~e chi phi tlii chinh "i thm diem I~p

nhatThM diim

31112/2015

Ngin hang

Thuang Vi~t Nam - Chi nhanh

Tp H6 Chi MinhNgan hang Nong nghi~p vaPhat tri8n Nong thOn Vi~t Nam

- Chi nhanh M{lCThi BuaiNguyen tAcghi nhin tiin va cac khoan tllO'DgdllO'Dgtiin

Tt gia mua vao

Tt gia ban ra

Ti~n m~t, Ti~n giri ngan hang dugc ghi nh~ tren cO'sa th\le t~ phat sinh thu-chi

co kha nang chuy8n dBi d~ dang thanh mQtluqng ti~n xac dinh va khong co rui ro trong ehuy8n d6ithanh ti~n "i thai di8m bao cao

12

-CONG TV co pHANGACH NG61 D6NG NAI

THUYET MINH BAo cAo TAl cHiNH (TIEP THEO)

4 cAc CHiNH sAcH KEToANAPDVNG (TIEP THEO)

Miu B 09-DNIHN

Nguyen tie k@toan cae khoin diu tiltBiehinh

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Nguyen tie k@toan n9' phii thu

Cac khoan NO'phili thu bao gAmphai thu khach hang va pMi thu khae duO'cghi nh~n thea nguyen

tie:

phat sinh.

• Phai thu khac g6m cae khoan phili thu khong mang tinh thuong m(li.

toan ph\! thuQc.

con l\li etia cae khoan phili thu t(li ngay l~p Bao eao Tai ehinh.

DV phong nQ'pMi thu kh6 doi: duO'cI~p cho tirog khoan nQ'phAithu kh6 doi CM elr vao thm gian

qua h(ln trAng gActhea cam kSt nO'ban dAu(khong tinh dSn vi~c gia h(lDnO'gifta cac ben), h~Jc d\l'

ki8n mlrC tAn thAt c6 th~ xAy ra thea hu6ng din t(li ThOng tu sA 228/2009nT -BTC ngay

07/12/2009.

13

CONG TV CO pHANG~CH NG61 DONG NAI

Bao cao tai chinh h9P nhAt cho nam tai chinh k8t thuc ngay 31 thang 12 nam 2015

TIiUYET MINH BAo cAo TAl cHiNH (TIEP THEO)

M~u B 09-DNIHN

Nguyen tic k~ toan hang tAn kho

Hang tAn kho dllQ'Cxac dinh tren co s6 gia g6c, trong trll<mf h9P gia g6c hang tAn kho cao hon gia

tAn kho bao gAm chi phi nguyen v~t li~u true ti8p, chi phi lao dQng true ti8p va chi phi san xuat

ban hang va phan ph6i phat sinh Hang tAn kho du(,1ch~ch toan thea phllcrng phap ke khai thll<mg

xuyen va tinh gia thea phllcrng phap blnh quan gia quySn

D\1'pMng giam gia hang tAn kho Clla Cong ty dll(,1Ctrich I~p thea cac quy dinh kS toan hi~n hanh

chAt trong trll<mg h9P gia tri th\lC t8 cua hang ton kho cao hcrn gili tri thuAn co th~ th\1'c hi~n dllQ'C

Nguyen tic k~ toan va khiu hao Tai sin c6 "inh hihl hinh va vo hinh

45/2013m-BTC ban hanh ngay 25 thang 4 nam 2013

-l~

Tai san c6 dinh hihl hinh dllQ'Cphan anh theo gia g6c, trinh bay theo nguyen gia trir gia tri hao mon

liiy k8 Nguyen gia tai san c6 dinh bao gAm toan bQ cac chi phi rna Cong ty phai b6 ra dS co dllQ'C

pMng m~t bAng, san lApm~t bAng, I~ phi trllac b~

b PhU'O"IIgphap khdu hao

Tai san c6 dinh hihl hinh dll(,1CkhAu hao thea phucrng phap dll<mg thing d\1'atren thOi gian hOu

Nim2015Sonim08-2503-100803-0806-08

Nha cira, v~t ki8n trUc khac

May moc, thi8t bi khac

Phllcrng ti~n vjn tii

thea san IllQ'Dgkhai t~ac d\1'ki~n la 623.800 m3 set cho toan bQ khu V\1'Cmo (til thang 1212015 sin

IllQ'Dgkhai thac d\l kien la 2.918.187 m3).

Tai san c6 djnh vo hinh la gia tri phAn mem k~ toan dii khAu hao h8t

14

CONG TYco pllANGACH NG61 DONG NAI

THUYETMINH BAo cAo TAl cHiNH (TIEPTHEO)

BAtdQngsan ddu tu cua Cong ty bao gAmgia tri xiy dung (khong bao gAmnQithAtva thang may)

lily kB

BAtdQng san dAunr dWlc khAu hao thea phuong phap dllOng thing tren tho; gian hihl dung llaC

tinh trong vong 25 nam

Nguyen tic k~ toau chi phi tra trwc

Chi phi tra truac dai h\lDClla Cong ty bao gAm:Chi phi sira chua Ian tlii san c6 dinh va chi phi vi de

phO'ing6i, kh6i xSp Ucasset t{liXi nghiep 5 Tho; gian phin b6 cac chi phi nay la 02 nAm

Nguyen tic k~ toan Chi phi xay dlfDg cO'bin deYdang

phi lai vay c6 lien quan pM hQ'Pvai chinh sach k~ toan CllaCong ty Viec tinh khAuhao cua cac tlii

sang sir d\lng

Cac khoan nQ'pMi tra bao gAm pbai tra ngllo; ban, pbai tni nQ'vay va cac khoan pbai tra khac la

cac khoan nQ'phai tra dllQ'Cxac dinh gAnnhll ch~c ch~n v~ gia tri va thai gian va dllQ'Cghi nh~

khong thAphan nghia V\lpbai thanh toan, dllQ'Cphan IO{linhll sau:

• Pbai tra ngllai ban : gAm cac khoan phai tra mang tinh chit thllang m{lipMt sinh til giao dich

dieh mua ban, cung cAphang h6a dich V\l

~~.~~~~~~.~~~~~~~~~

dinh trong tuoog laL

Cong ty thea doi cac khoan vay va nQ'thue tAichinh chi tiSt thea tirng d6i tuQ'DgnQ'va phin IO{li

ng~ h\lDva dai h\lDthea thai gian tra nQ'

Chi phi lien quan fr\lc tiSp dBnkhoan vay dllQ'Cghi nh~ vao chi phi tlii chinh, ngo{litrir cae chi phi

phat sinh illkhoim vay rien, cho m\le dich ddu tll, xay d\ffig ho~c san xuAttlii san d&dang thi dllQ'C

v6n h6a thea ChuAnm\lc Ke toan Chi phi di yay

15

CONG TY co pHANGACH NGOI DONG NAI

Bao cao Utichinh hop nhAt·chonam tii chfnh k~t thuc ngay 31 thang 12 nam 2015

THUYET MINH BAO cAo TAl cHiNH (TIEP THEO)

Nguyen tic ghi nh,n chi phi phii tni

ky d~ dam bao khi chi phi phat sinh thuc t~ khong gay dQtbi~n cho chi phi san xuAtkinh doanh tren

co sa dam bao nguyen cic phil hop gitta doanh thu va chi phi

Cong ty ghi nhan chi phi phai tra theo cac nQidung chi phi chinh sau:

• Trichtruce ti~n diu DO, ti~nthusdAt,chi phi liii vay; chi phi sua chua nhaXU<1ng, vanphong;

chi phi him k~, hQicho, hQinghj va cac khoan chi phi trich tnroc khac

Nguyen tic ghi nh,n van chu SO'hihl

Vdn dAunr cua chu sa htru duoc ghi nh~ theo sd vdn thtrc gop cua chu sa huu,

Th~g du vdncdphAnduQ'Cghi nh~ theosa chenh I~h 1&0han giua gia th\!'c~ pMt hanh va m~nhgiacAphic3ukhi pMt hanh cAphic3uIAn<tAu,pMt hanh1>6sung ho~ tAipMt hanh cAphi~uquy

LQ'inhu~ chua pMn phdi xac dinh tren co sa kc3tqua kinh doanh sau thuc3thu nh,p doanh nghi~p

va vi~c phan phdi IQ'inhu~ hoac xu Iy16clla Cong ty

LQ'inhu~n sau thu~ clla Cong ty duQ'ctrich chia cd tirc cho cac cd dong sau khi duQ'cphe duy~t bmHQidAng cd dong ~i D~i hQithmmg nien clla Cong ty va sau khi dii trich I~p cac quy d\!'trutheaDi~u I~clla Cong ty

Cd tirc duQ'ccong bd va chi hi d\!,atren sd IQ'inh~ u&c tmh d\lt duQ'c.cA tirc chinh thuc duQ'c

cong bd va chi tra trong nien dQk~ ti~p til nguAnIQ'inhu~ chua phan phdi can cu vao s\!'phe duy~t

clla HQidAngcAdong ~i D~i hQithuOng nien clla Cong ty

Nguyen tic vaphllO'Dgphap ghi nh,n doanh thu, thu nh,p khac

Doanh thu ban hang duQ'cghi nh~ khi dAngthai thoa man tAtca nam (5) di~u ki~n sau:

(a) Cong ty dii chuy~n giao phAnl&nrui ro va lQ'iieh gin li~n v&iquy~nsahii'u san phAmho~e

(b) Cong ty khong con nAmgiu quy~n quan ly hang hoa nhu nguai sa hiiu hang hoa ho~c quy~nki~m soat hang bOa;

(c) Doanh thiJ duQ'cxac dinh ruang ddi chic chAn;

(d) Cong ty se thu duQ'cIQ'iich kinh t~ til giao dich ban hang; va

(e) Xac dinh duQ'cchi phi lien quan dSn giao dich ban hang

Doanh thu clla giao dich v~ cung cApdichV\IduQ'cghi nh~ khi kSt qua Clla giao dich do duQ'Cxacdinh mQtcach dang tin c'y TruOng hgp giao dich v~ cung cApdich V\llien quan dSn nhi~uIcythidoanh thu duQ'Cghi nh~ trongIcytheo kc3tqua phAncOngvi~c dii hoan thanh ~i ngay clla Bang cand6i kc3toan cllaIcydo K8t qua clla giao djch cung cApdjchV\I duQ'cxac djnh khi thoa man tAtcabdn (4) di~u ki~n sau:

(a) Doanh thu duQ'cxac dinh wong ddi chic chin;

(b) Co kha nang thu duQ'clQ'iich kinh tS tu giao dich cung cApdichV\ldo;

(c) Xac dinh duQ'cph!n cong vi~c dii hoan thanh ~i ngay clla Bang can ddi kS toan; va

(d) Xac dinh duQ'cchi phi phlit sinh cho giao dich va chi phi d8 hoan thanh giao djch cung cApdich

Ddi v&i ti~n Iii, cd tirc va IQ'inhu~ duQ'cchia va thu nh~p khac: Doanh thu duQ'cghi nh~ khi

Cong ty co khAnang thu duQ'cIQ'iich kinh tS til ho~t dQng tren va duQ'cxac dinh ruang ddi chic

chAn

16

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