bao cao tai chinh -...
TRANSCRIPT
iiHiiiniinnii Cong ty co phan xay dung va che bien lwmg thue VTnh Ha
(Van phong)
BAO CAO TAI CHINH Q U Y 4 N A M 21
01 -
C6NG TY CP XD VA CBLT VINH HA (VAN PHONG C6NG TY)
9A VTnh Tuy, P Vinh Tuy, Q Hai Ba Trung, TP Ha Ndi, Viet Nam
MSu sft'BOl-DN
( Ban hanh theo TT s6 200/2014/TT-BTC ngay 22/12/2014 cua BO Tai Chinh)
I
BANG CAN DOI K E TOAN Tai ngay 31 thang 12 nam 2018
Dan vi tinh: dong
Chi tieu Ma so TM So cuoi nam So dau nam
A. T A I SAN NGAN HAN (100=110+120+130+140+15i 100 217.307.482.377
I . Tien va cac khoan tuong duomg tien 110 IH.l 3.441.887.761
Tien I I . Dau tu tai chinh ng&n han
111 120
3.441.887.761
in.2 168.190.000.000 Diu tu nam giu de'n ngay dao han 123
HI . Cac khoan phai thu ngjn han 130
168.190.000.000
44.416.130.029
205.017.373.410
3.985.157.618 3.985.157.618
164.815.000.000
164.815.000.000 34.950.484.863
1. Phai thu ngin han cua kMch hang 2. Tra trudc cho ngudi ban
131 132
III.3 27.761.588.721 m.4 205.000.000
3. Phai thu ndi bd ng&n han 133 4. Phai thu ngin han khac 136
IH.5a
m.6a
41.783.204.619
2.497.990.977
27.797.890.158 875.000.000
33.447.175.606 686.143.679
5. Du phdng khoan thu ngin han khd ddi (*) 137 III.7 (27.831.654.288) IV. Tai san ngjn han khac 150 1.259.464.587
1. Chi phi' tra trudc ngin han 151 HI.8a 36.638.634 3. Thue' va cac khoan phai thu Nha nude 153 IDL9b 1.222.825.953
(27.855.724.580)
1.266.730.929
43.904.976 1.222.825.953
B. T A I SAN DAI HAN (200=220+240+250+260) 200 69.014.003.136
I . Cac khoan phai thu dai han 210 39.324.931.925 1. Von kinh doanh d cac don vi true thudc 213 m.5b 14.504.552.935 2. Phai thu ndi bd dai han 214 m.5b 19.793.478.990
66.796.557.987
38.826.370.244
15.648.163.545 18.151.306.699
3. Phai thu dai han khac 216 m.6b 5.026.900.000 n . Tai san cd dinh 220 2.749.490.642
5.026.900.000
3.260.557.012 1. Tai san cd dinh huu hinh 221 m.io 2.655.322.754 - Nguyen gia 222 - Gia tri hao mon luy ke' (*)
2. Tai san cd dinh vd hinh 223
227
13.431.961.723
(10.776.638.969)
m . n 94.167.888 - Nguyen gia 228 228.265.000
Gia tri hao mon luy ke' (*) 229 (134.097.112) I I I . Bat dong san ddu tu 230 m.12 524.383.969
3.153.562.624
13.431.961.723 (10.278.399.099)
106.994.388 228.265.000
(121.270.612) 677.627.377
- Nguyen gia _Gia tri hao mon luy ke' (*)
231 232
8.490.646.100
(7.966.262.131) 8.490.646.100
(7.813.018.723) IV. Tai san dd dang dai han 240 m . n 6.318.710.906
2. Chi phi xay dung co ban dd dang 242 6.318.710.906 5.402.152.072 5.402.152.072
V. Dau tu tai chinh dai han 250 15.141.369.600 Diu tu vao cdng ty lien doanh, lien kdt
VI . Tai san dai han khac
Chi phi tra trudc dai han
252
260
261
m.14 15.141.369.600
4.955.116.094
m.8b 4.955.116.094 TONG CONG T A I SAN (270=100+200) 270 286.321.485.513
15.141.369.600 15.141.369.600
3.488.481.682
3.488.481.682 271.813.931.397
( rhi tieu Ma so TM J 56 cuoi nam So dau nam
A. NO PHAI TRA (300 =310+320) ton 60.878.571.550 55.916.311.352
I . Ng ngdn han 1 1 A JlV 50.304.136.137 43.381.238.387
I . Phai tra ngudi ban ngan han 1 1 1 TTT 1 S j l i 111. 10 3.325.963.528 2.434.607.508
2. Thud & cac khoan phai nop I 314 HI.9a 181.345.419 522.339.455 3. Pha tra ngudi lao ddng •31 A TTT 1 7o
j i J in. l / a 1.021.099.579
4. Chi phi phai tra ngan han 71 A TTT 1 Q 15.831.932 88.020.744
5. Pha tra ndi bd ngan han 111 TTT on 328.588.216 4.407.535.045
6. Doanh thu chut i thue hidn ngan han O I Q TTT 1 Q 7.975.189.611 8.181.993.109
7. Pha tra ngta han khac Tin TTT T i n
dzu lii.zia 5.479.500.000 3.319.237.559
8. Vay va no thue tai chinh ng& n han 111 TTT OO 31 959 062 815 24 333 449 930
9. Qu> khen thudng va phuc lgi TOO TTT 0 0 3ZZ lii.Z3
17.555.037 94.055.037
H. No dai han 10.574.435.413 12 535.072 965
1. Doanh thu chua thue hien dai han 0 0 A TTT 1 OK
330 Jll.lyD 10 474 435 413 12 435 072 965
2. Phai tra dai han khac 0 0 7 TTT 0 1 K 33/ iil.zID
100.000.000 100.000.000
B. VOT i CHU sd HUU (400=410+420) 225.442.913.963 215.897.620.045
I . Von chu sd huii / I I A TTT O/l 41U ili.z4
225 442 913 963 215 897 620 045
1. Vd a gdp chu sd huu /111 411 215.000.000.000 215.000.000.000
- C6 phieu ph<5 t hdng cd quyen bidu quydt A 1 1 o
41 la 215 000 000 000 215 000 000 000
2.Qu y diu tu phi ittrid n 41o 6 540 673 978 6 540 673 978
3. Lgi nhuan sau thue :hua phan phdi 4zl 3 902 239 985 f5 643 053 933)
- 1 .NSTchua phan phdi luy ke den cudi ky trudc 4zla (5 643 053 933) 180 332 863
- ] JNSY chua phan phdi ky nay 9 545 293 918 (5 823 386 796)
TONG C0NG NGUON VON (440= 300+400) 440 286.321.485.513 271.813.931.397
jHTa iVdi, ngay 52 //idng 22 nam 202#
t
CONG T Y CP XD VA C B L T VINH HA ( VAN PH0NG C 0 N G T Y )
9A VTnh Tuy, P VTnh Tuy, Q Hai Ba Trirng, TP Hk N6i, Vidt Nam M6u so B 02b - DN
(Ban hanh theo TT s6 200/2014/TT-BTC ngay 22/12/2017 Cua Bo Tai Chinh)
BAO CAO KET QUA HOAT DONG KINH DOANH Glt/A NIEN DO N A M 2018
Dan vi: (Jong
5 7 7
5_ 6
10 11 12
J3_ 14 15
J6_ 17
Chi tieu
Doanh thu ban hang va cung cap dich vu Cac khoan giam trCf Doanh thu thuan v§ ban hang va CCDV(10=1-2) Gia von hang ban Lgi nhuan gop v§ ban hang va CCDV (10-11) Doanh thu hoat dong tai chfnh Chi phf hoat dong tai chfnh
-Trong do :Chi phi lai vay Chi phi ban hang Chi phf quan ly DN[ Lgi nhuan thuan tir HDKD30= 20+(21-22)-(25+26)) Thu nhap khac Chi phf khac Lgi nhuan khac (40=31 - 32) Tdng lgi nhuan ke toan trudc thue(50=30 + 40 ) Chi phf thue TNDN hien hanh LN sau thue thu nhap doanh nghiep (60= 50-51) Lai co ban tren cd phieu
Ma so
01 02 10 11 20 21 22 23 25 26 30 31 32 40 50 51 60 70
Thuyet minh IV. 1
IV.2
IV.3 IV.4
IV.5b IV.5a
IV.6 IV.7
IV.9
Qu V4
Nam nay 25,234,059,658
0 25,234,059,658 21,429,031,511
3,805,028,147 2,795,300,886
410,550,702 410,550,702 912,755,691
2,715,702,655 2,561,319,985
42,055,543 0
42,055,543 2,603,375,528
0 2,603,375,528
Nam trWdc 3,924,183,381
0 3,924,183,381 2,595,364,780 1,328,818,601 3,122,899,980
202,805 25,786,728
0 7,259.878.758
(2,808,362,982) 10,399,640
126,789,972 (116,390,332)
(2,924,753,314) 119,707,664
(3,044,460,978)
Luyke tu"dau nam Nam nay
70,848,807,416
70,848,807,416 60,873,379,116 9,975,428,300 15,751,559,846
1,391,037,727 1,391,037,727
1,027,490,759 14,587,578,250 8,720,881,410
530,480,550 0
530,480,550 9,251,361,960
0 9,251,361,960
Nam trifdc 28,499,475,030
28,499,475,030 26,004,447,541 2,495,027,489 15,414,320,148
255,133,907 254,815,025
0 15,120,661,993 2,533,551,737
10,799,241 3,384,227,252
(3,373,428,011) (839,876,274)
119,707,664 (959,583,938)
Ha Noi, ngay 31 thang 12 nam 2018
Ke toan truo'ng
Bui Thi Thu Hien inh Cu-ong
Dan vi: CONG TY CP XAY DUNG VA CBLT VINH HA - VAN PHCNG Dia chi: 9A Vinh Tuy, Phuang Vinh Tuy, Quan Hai Ba Trimg, Ha noi
BAO CAO LUtJ CHUYEN TEEN T E (Theo phuong phap gian tiep)
Nam 2018 Don vi tinh: VND
C H I T I E U Ma so Nam nay Nam trucrc I . Ltru chuyen tien tir boat dong kinh doanh 1. Lai nhuan tru&c thue 01 9.251.361.960
2. Dieu chinh cho cac khoan
Khau hao tai san co dinh va Bat dong san dau tu 02 664.309.778
Cac khoan dir phong 03 (24.070.292) 16 chenh l?ch ty gia hoi Ctoai do danh gia lai cac khoan myc tien te c6 g6c ngoai te 04 (1.435.957)
Lai , 16 tir hoat dong dau tu 05 (15.738.809.126)
- Chi phi lai vay 06 1.391.037.727
Cac khoan dieu chinh khac 3. Lai nhuan tir hoat dong KD trirac thay ddi von LB 08
Tang, giam cac khoan phai thu 09 (4.457.605.910) (9.964.206.847)
Tang, giam hang ton kho 10 Tang, giam cac khoan phai tra (khong ke lai vay phai tra, thue thu nhap doanh nghiep phai nop) 11 13.528.898.999 Tang, giam chi phi tra truoc 12 (1.459.368.070)
- Tien lai vay da tra 14 (1.449.978.037)
Thue thu nhap doanh nghiep da nop 15
(839.876.274)
706.864.350 (861.191.950)
318.882
(15.414.320.148) 254.815.025
(4.890.459.908) (21.043.850.023) 31.274.822.590
9.829.768.445 213.685.858
(184.430.289) (119.707.664)
Tien thu khac tir hoat dong kinh doanh 16 55.000.000 - Tien chi cho cac hoat dong kinh doanh
Lieu chuyen tien thuan tir hoat dong kinh doanh
17 20
(131.500.000) (210.251.000) (3.878.759.865) 19.760.037.917
H. Luu chuyen tien tir hoat dong dau tu 1. Tien chi de mua sam, xay dung TSCD va T S D H khac 21 (916.558.834) (1.323.005.800) 2.Tien thu tir thanh ly, nhuomg b&n TSCD va cac TS dai han khac 22 3. Tien chi cho vay va mua cong cu no cua don vi khac 23 (168.190.000.000) (138.315.000.000) 4. Ti&i thu hoi cho vay, ban lai cong cu no cua don vi khac 24 164.815.000.000 141.315.000.000 6. Tien thu lai cho vay, co tire va lgi nhuan dugc chia 27 15.183.871.774 Lieu chuyen tien thuan tir hoat dong dau tu 30 (4.291.558.834) 16.860.865.974 EH. Luu chuyen tien tir hoat dong tai chinh 1. Tien thu tir di vay 2. Tien tra ng goc vay
33 34
396.329.449.173 481.644.574.376 (388.703.836.288) (515.147.212.114)
Luu chuyen tien thuan tu hoat dong tai chinh 40 7.625.612.885 (33.502.637.738) Luu chuyen tien thuan trong nam 50 (544.705.814) 3.118.266.153 Tien va tutmg duung tien dau nam 60 3.985.157.618 867.210.347 Anh huong cua thay doi ty gia hoi doai quy doi ngoai te 61
Tien va tuoug dirong tien cuoi nam 70
1.435.957
3.441.887.761 (318.882)
3.985.157.618
Ngudi lap bieu K e toan triro ng Ha noi, ngay_2]_
^ooi02a 12 nam 2018
doc
Nguyen Bich Lgc Bui Th i Thu Hien inh Cmmg
BAN T H U Y E T MINH BAO C A O T A I C H I N H Nam 2018 (Van phong)
L DAC DIEM HOAT DQNG CUA DOANH NGHIEP
Cong ty Co phin Xay dung va Chd bien luong thue VThh Ha la doanh nghiep dugc co phan hoa tir Doanh nghiep nha nude theo Quydt dinh sd 3528/QD/BNN - DMDN ngay 16/05/2005 ciia Bo trudng Bp Nong nghiep va Phat tridn Nong thdn. Cong ty dugc Sd ke hoach va Dau tu thanh pho Ha noi cap Giay chungnhan kinh doanh dang ky lan ddu ngay 23/11/2006 va thay doi lan 5 ngay 06/08/2015.
Cong ty cd cac don vi true thudc sau
Ten chi nhanh Dja chi Td 1, khu phd Ba Dinh, thi trin Thai Hoa, huyen Tan Uyen, tinhBinh Duong
9A VTnh Tuy, P. VTnh Tuy, Q. Hai Ba Tnrng, TP Ha Noi
9A VTnh Tuy, P. VTnh Tuy, Q. Hai Ba Trung, TP Ha Noi
9A VTnh Tuy, P. VTnh Tuy, Q. Hai Ba Trung, TP Ha Noi
S6 1, ng5 100, P. Sai Ddng, Q. Long Bien, TP Ha Noi
Thi trdn Van Didn, huydn Thanh Tri, TP Ha Noi
Thong tin vd cong ty lien doanh, lien ket cua Cong ty: xem chi tiet tai Thuyet minh so III . 14
Nganh nghe kinh doanh
Hoat dong chinh ciia Cong ty bao gdm:
• Ban budn do dung khac cho gia dinh (Ban budn do dien gia dung, den va bo den dien); Ban budn vat lieu, thiet bj lip dat khac trong xay dung (Ban buon tre, nua, go cay va gd che bidn; Ban buon xi mang; Ban buon gach, ngdi, da, cat, sdi; Ban buon kinh xay dung; Ban buon son, vec ni; Ban buon gach op lat va thidt bi ve sinh;Ban buon dd ngu kim); Ban le do ngu kim, son, kinh va thidt bi lip dat khac trong xay dung trong cac ciia hang chuyen doanh (Ban le do ngu kim trong cac ciia hang chuyen doanh; Ban le son, mau, vec ni trong cac cua hang chuyen doanh;
1. X i nghiep xuat nhap khau I
2. Trung tam dich vu gidi thieu san pham VTnh Ha 3. X i nghiep xay dung che bien nong san thue pham VThh Tuy
4. X i nghiep xay dung 2 5. Trung tam kinh doanh luong thue Gia Lam 6. Trung tam kinh doanh luong thue Thanh Tri
• Ban le xi mang, gach xay, ngdi, da, cat sdi va vat lieu xay dung khac trong cac ciia hang chuyen doanh; Ban le gach dp lat, thidt bj vd sinh trong cac ciia hang chuyen doanh); Ban budn thidt bi va linh kidn dien hi, vien thong; Ban budn may moc, thiet bj va phu tung may khac (Ban budn may mdc, thidt bi va phu tung may van phong (tru may vi tinh va thiet bi ngoai vi);
• Bdc xdp hang hoa; Vgn tai bang dudng bd; Xay dung cong trinh va ky thuat dan dung khac (Xay dyrng cong trinh nhu); Dudng thuy, ben cang va cac cdng trinh tren song, cac cang du lich, cua cdng; Dap va dd (Xay dgng dudng ham); Hoan thidn cdng trinh xay dung; LSp dgt he thong dip, thoat nude, 16 sudi va dieu hoa khdng khi; Hoat dong xay dgng chuyen dung khac (Chong thdm cho cac cdng trinh dan dung, cdng nghigp);
• Che bidn nong san, luong thue, thgc pham; Thuong nghifp ban (ban budn, ban le luong thue, nong san, vat tu nong nghiep (khdng bao gdm thudc bao vd thue vat, thudc thu y) va kinh doanh tdng hgp; San xuat nude giai khat; Dai ly ban budn, ban le gas, chat dot; Kinh doanh va san xuat bao bi luong thgc;
• Kinh doanh bat ddng san (khdng bao gdm hoat ddng tu vdn vd gia dat); Ban budn, ban lii va dai ly sat thep, dng thep kim loai mau; Xult nhap khiu true tidp luong thue, thue pham; Xay dung cdng trinh dan dung va hang muc cdng trinh cdng nghiep; Cdng nghiep san xuat vat lieu xay dung; Nudi trdng thuy san; Dich vu day nghd cdng nhan ky thuat (chi hoat dpng sau khi dugc co quan nha nude cd tham quydn cho phep), gidi thidu vide lam (khdng bao gdm gidi thidu, tuydn ch<?n, cung ung nhan luc cho cac doanh nghiep cd chuc nang xult khlu lao ddng); Djch vy an udng, nha hang (khdng bao gdm kinh doanh quan bar, phong hat karaoke, vu trudng); Cho thud bat dyng san, nha, kho bai; Kinh doanh van tai, dai ly van tai dudng bd, dudng thuy;
Cdng ty cd try sd chinh dat tai Sd 9A Vuih Tuy, phudng Vinh Tuy, quan Hai Ba Trung, Thanh phd Ha Ndi, Viet Nam.
Ngudi dai dien theo phap luyt: 6ng Pham Dinh Cuong - Giam doc Cdng ty (sinh ngay 20/10/1961; Dan toe Kinh, Quoc tich Viet Nam; Chung minh nhan dan so 0103341139 do Cdng an Thanh pho Ha Ndi cap ngay 06/06/2007; Dia chi thudng tni tai 169 Hang Bac, Quan Hoan Kiem, Thanh pho Ha Ndi).
Vdn didu Id ciia Cdng ty theo giay chung nhan ddng ky doanh nghiep la 215.000.000.000 ddng, tdng sd cd phan la 21.500.000 cd phln, mdnh gia 10.000 ddng/01 cd phln.
Co ddng Von gop Ty le % Tdng cdng ty Luong thue Mien Bdc 109.650.C )00.000 51% Cac cd ddng khac 105.350.000.000 49% Cdng 215.000.( 100.000 100%
I I . CHE DO VA CHINH SACH K E TOAN AP DQNG T A I CONG T Y
2.1. Ky ke toan, don vi tien te sir dung trong ke toan Ky ke toan ndm ciia Cdng ty bat dau tir ngay 01/01 va ket thiic vao ngay 31/12 hang nam duomg lich.
Bao cao tai chinh ky nay dugc trinh bay cho giai doan tu ngay 01/01/2018 den ngay 31/12/2018. Don vi tidn td six dyng trong ghi chep ke toan la ddng Viet Nam (VND).
2.2. Chuan muc va che do ke toan ap dung
Che do ke toan ap dung
Cdng ty ap dung Che dd Ke toan doanh nghiep ban hanh theo quy djnh tai Thong tu 200/2014//TT-BTC ngay 22/12/2014 ciia Bd Tai chinh.
Tuyen bo ve viec man thu chuan mtfc ke toan va che do ke toan
Cdng ty da ap dung cac Chuan muc ke toan Viet Nam va cac vin ban hudng din Chuan muc do Nha nude dS ban hanh. Cac bao cao tai chinh dugc lap va trinh bay theo dung moi quy djnh ciia tung chuan muc, thong tu hudng dan thue hien chuan myc va Che do ke toan hifn hanh dang ap dyng.
////;// thirc so ke toan dp dung:
Cdng ty ap dyng hinh thirc kd toan nhyt ky chung tren may vi tinh
2.3. Cdng cu tai chinh Ghi nhan ban dau
Tai san tai chinh: Tai san tai chinh ciia Cdng ty bao gom tien va cac khoan tuong duong tidn, cac khoan phai thu khach hang va phai thu khac, ede khoan cho vay, cac khoan dau tu ngln han va dai han. Tai thai diem ghi nhan ban dau, tai san tai chinh dugc xac dinh theo gia mua/chi phi phat hanh cdng cac chi phi phat sinh khac lien quan true tiep den vide mua, phdt hanh tai san tai chinh do.
Ng phai tra tai chinh: Ng phai tra tai chinh ciia Cong ty bao gdm cac khoan vay, cac khoan phai tra ngudi ban va phai tra khac, chi phi phai tra. Tai thai diem ghi nhan lan dau, cac khoan ng phai tra tai chinh dirge xac dinh theo gia phat hanh cong cac chi phi phat sinh lien quan true tiep den viec phat hanh ng phai tra tai chinh do. Gid tri sau ghi nhpn ban dau
Hien tai chua co cac quy dinh ve danh gia lai cong cu tai chinh sau ghi nhan ban dlu.
2.4. Tien va tirong duong tien
Tidn va cac khoan tuong duong tien bao gdm tien mat tai quy, tien giii ngan hang, tien dang chuyen va cac khoan diu tu ngln han cd thai han goc khdng qua ba thang, co tinh thanh khoan cao, cd kha nang chuydn ddi dd dang thanh cac lugng tidn xac djnh va khdng co nhieu nii ro trong qua trinh chuyen ddi thanh tidn. Nhdm tai san von blng tidn cd nghiep vu kinh te phat sinh bang ngoai te dugc quy ddi ra Ddng Viet Nam, ddng thai theo ddi chi tiet ngoai td theo tung nguyen td va dugc phan anh tren tai khoan ngoai bang.
2.5. Dau tu tai chinh ngan han Dau tu tai chinh ng&n han tai Cdng ty la cac khoan tien giii cd ky han tren ba (03) thang va dudi mot (01) nam.
2.6. Cac khoan phai thu
Cac khoan phai thu dugc trinh bay tren Bao cao tai chinh theo gia tri ghi sd gdm cac khoan phai thu tir khach hang, tra trudc cho ngudi ban, cac khoan phai thu khac cung vdi dy phong dugc lap cho cac khoan phai thu khd ddi.
Du phong ng phai thu khd ddi dugc trich lap cho tung khoan phai thu khd ddi can cu vao tudi ng qua han cua cac khoan ng hoik: du kidn muc ton that cd the xay ra.
2.7. Hang ton kho
Hang ton kho dugc tinh theo gia gdc. Trudng hop gia trj thuln cd the thue hien dugc thap hern gia gdc thi phai tinh theo gia trj thuln cd the thue hien dugc. Gia gdc hang tdn kho bao gdm chi phi mua, chi phi che bien va cac chi phi lien quan true tiep khac phat sinh dd cd dugc hang ton kho d dja diem va trang thai hien tai.
Gia trj hang ton kho dugc xac dinh theo phuong phap gia dich danh. Hang tdn kho dugc hach toan theo phucmg phap ke khai thudng xuyen.
Du phong giam gia hang tdn kho dugc lyp vao thdi diem cuoi nam la sd chenh lech giua gia goc cua hang tdn kho ldn han gia tri thuan cd the thue hien dugc ciia chiing.
2.8. Tai san ngan han khac
Tai san ngln han khac cua Cdng ty dugc phan anh bao gdm chi phi tra trudc, chi phi chd ket chuyen, thue GTGT dau vao dugc khau trir, c£c khoan thue ngp thua cho Nha nude, cac khoan tam ling cho can bd cdng nhan vien va cac khoan ky cugc, ky quy ngan hyn.
2.9. Tai san co dinh va khau hao tai san co djnh
Tai san co dinh hihi hinh, tai san co dinh vd hinh dugc ghi nhan theo gia goc. Trong qua trinh su dyng, tai san co dinh htru hinh, tai san co dinh vd hinh dugc ghi nhan theo nguyen gia, hao mon luy ke va gia tri con lyi.
Nguyen gia tai san c6 dinh bao gom gia mua va nhung chi phi co lien quan true tiep din viec dua tai san v&o hoat dong nhu du kiln. Cac chi phi mua sim, nang cap va doi mbi tai san c l dinh dugc von hoa va chi phi bao tri, sira chua dugc hach toan vao kit qua hoat dong kinh doanh tai thai dilm phat sinh chi phi hoac phan b l vao chi phi theo quy dinh. Khi tai san dugc ban hay thanh ly, nguyen gia va gia trj hao mon luy k l dugc xda s i va bat ky cac khoan lai 16 nao phat sinh do thanh ly tai san dlu dugc hach toan vao kit qua hoat dong kinh doanh. Khlu hao TSCD ciia Cong ty dugc thue hien theo phuong phap khlu hao dudng thing: Thai gian khlu hao dugc xac djnh phu hgp vdi Thong tu s i 203/2009/TT - BTC ngay 20/10/2009 ciia Bg Tai chinh v/v Hudng dan chi do quan ly, sir dung va trich khau hao tai san co dinh; Quyet dinh so 2841/QD-BTC ngay 16/11/2009 ciia Bo Tai chinh v/v Dinh chinh phu luc so 02 - Thong tu s i 203/2009/TT - BTC ngay 20/10/2009 ciia Bo Tai chinh. Tir thang 6/2013 Cong ty da thue hien thay dli chinh sach k l toan doi vdi tai san co dinh va khau hao tai san co djnh theo hudng din tai Thong tu so 45/2013/TT-BTC ngay 25/4/2013 ciia Bo Tai chinh hudng din chi do quan ly, sii dung va trich khau hao TSCD, cy thi nhu sau: Nguyen gia toi thieu cua tai san co dinh tang tir 10 trieu ding len 30 trieu dong. D l i vdi nhung tai san co dinh trudc day khong thoa man dilu kien nay thi gia tri con lai dugc dieu chinh sang Chi phi tra trudc dai han/ngan han va phan bo vao chi phi san xuat kinh doanh.
2.10. Bat dyng san dau tu
Bat dong san dau tu dugc ghi nhan theo gia glc. Trong qua trinh nlm giu cho tang gia, hoac cho thue hoat dong, bit dong san dau tu dugc ghi nhan theo nguyen gia, hao mon luy ke va gia tri con lai. Bat dong san dau tu dugc trich khau hao theo phuong phap dudng thing vdi thai gian khau hao dugc udc tinh tir 08 den 25 nam.
2.11. Chi phi xay dung ca ban dd dang
Tap hgp va theo doi cac khoan chi phi thue hien dy an dau tu xay dung ca ban (bao gom chi phi mua sim mdi tai san co dinh, xay dung mdi hoac sira chua, cai tao, md rang hay trang bi lai ky thuat cong trinh) va tinh hinh quyet toan cong trinh.
Chi phi xay dyng co ban dd dang dugc theo doi chi tilt cho tung cong trinh, hang muc cong trinh va tung khoan muc chi phi cu the.
2.12. Chi phi tra trirdc
Cac chi phi tra trudc chi lien quan din chi phi san xuat kinh doanh ciia mot nam tai chinh hoac mot chu ky kinh doanh dugc ghi nhan la chi phi tra trudc ngan han va dugc tinh vao chi phi san xult kinh doanh trong nam tai chinh. Cac chi phi da phat sinh trong nam tai chinh nhung lien quan den ket qua hoat dong san xult kinh doanh ciia nhilu nien do ke toan dugc h^ch toan vao chi phi tra trudc dai han de phan bo dan vao ket qua hoat dong kinh doanh trong cac nien do ke toan sau.
Viec tinh va phan bo chi phi tra trudc dai han vao chi phi san xuat kinh doanh tirng ky hach toan dugc c5n cu vao tinh chat, muc do tung loai chi phi de chon phuong phap va tieu thue phan b l hgp ly. Chi phi tra trudc dugc phan bo dan vao chi phi san xuat kinh doanh theo phuong phap dudng thSng
2.13. Cac khoan dau tu tai chinh dai han Cac khoan dau tu tai chinh dai han cua Cong ty la cac khoan dau tu va cong ty lien kit va co sd kinh doanh dong kilm soat dugc trinh bay theo phuong phap gia goc. Cac khoan phan phoi lgi nhuan tir so lgi nhuan thuan luy k l ciia cac cong ty lien kit sau ngay dau tu dugc phan bo vao kit qua ho t dong kinh doanh trong ky cua Cong ty. Cac khoan phan phli khac dugc xem nhu phan thu hoi cac khoan dlu tu va dugc trir vao gia trj dlu tu.
2.14. Cac khoan phai tra va chi phi trich trudc
Cac khoan chi phi phai tra va chi phi trich trudc dugc ghi nhan cho so tien phai tra trong tuong lai lien quan den hang hoa va djch vu da nhan dugc khdng phu thudc vao viec cong ty da nhan dugc hoa don ciia nha cung dp hay chua.
Cac khoan chi phi thue te chua phat sinh nhung dugc trich trudc vao chi phi san xuat, kinh doanh ky nay de dam bao khi chi phi phat sinh thue te khong gay dot bien cho chi phi san xuat kinh doanh tren co sd dam bao nguyen tic phu hgp giua doanh thu va chi phi. Khi cac chi phi do phat sinh, neu cd chenh lech vdi so da trich, ke toan tien hanh ghi bo sung hoac ghi giam chi phi tuong ring vdi phan chenh lech.
2.15. Cac nghiep vu bang ngoai te
Cac nghiep vu phat sinh blng cac don vj tidn te khac vdi don vi tien te ke toan cua Cong ty dugc hach toan theo ty gia giao dich vao ngay phat sinh nghiep vu. Tai ngay ket thiic ky ke toan, cac khoan muc tien t§ (tien mdt, tien grii, tien dang chuyen, no phai thu, ng phai tra khong bao gom cac khoan Ngudi mua ring trudc va U'ng trudc cho ngudi ban, Doanh thu nhan trudc) co goc ngoai te dugc danh gia lai theo ty gia binh quan cua cac ngan hang thuong mai noi Cong ty md tai khoan/ty gia mua vao cua ngan hang thuong mai noi Cong ty md tai khoan cong bo tai thdi diem lyp Bao cao tai chinh. Tat ca cac khoan chenh lech ty gia thue te phat sinh trong nam va chenh lech do danh gia lai sd du cac khoan muc tien te cd gdc ngoai te cuoi nam dugc hach toan vao ket qua hoat ddng kinh doanh cua nam tai chinh.
2.16. Von hoa cac khoan chi phi di vay Chi phi di vay dugc ghi nhan vao chi phi san xuat, kinh doanh trong ky khi phat sinh, tru chi phi di vay lien quan true tiep den viec dlu tu xay dung hoac san xult tai san dd dang dugc tinh vao gia tri ciia tai san do (dugc von hoa) khi cd du cac didu kien quy djnh trong Chuan muc Ke toan Viet Nam so 16 "Chi phi di vay".
Chi phi di vay lien quan true tiep den viec dau tu xay dung hoac san xuat tai san dd dang dugc tinh vao gia trj cua tai san do (dugc von hoa), bao gdm cac khoan lai tien vay, phan bd cac khoan chidt khau hoac phu trgi khi phat hanh trai phieu, cac khoan chi phi phu phat sinh lien quan tdi qua trinh lam thu tuc vay.
2.17. Nguyen tac ghi nhan von chu so huu
Vdn dau tu cua chu sd huu dugc ghi nhan theo sd vdn thue gop cua chu sd huu. Quy dau tu phat trien, quy du phong tai chinh dugc trich lap tir lgi nhuan sau thud thu nhap doanh nghiep cua Cdng ty; cac quy nay dugc quan ly, sri dung theo quy djnh hien hanh cua nha nude va dieu Id cua Cdng ty.
Lgi nhuan sau thud chua phan phoi la so lgi nhuan tir cac hoat ddng cua doanh nghiep sau khi tru (-) cac khoan didu chinh do ap dung hdi to thay ddi chinh sach ke todn va dieu chinh hdi td sai sot trong yeu cua die nam trudc.
2.18. Ghi nhan doanh thu
Doanh thu ban hang
Doanh thu ban hang dugc ghi nhyn khi ddng thdi thda man cac dieu kif n sau:
• Phln Ion rui ro va lgi ich gin lien vdi quyen sd hriu san phlm hoac hang hda da dugc chuydn giao cho ngudi mua;
• Cdng ty khdng con nlm giu quyen quan ly hang hda nhu ngudi sd hriu hang hoa hoyc quydn kidm soat hang hda;
• Doanh thu dugc xac djnh tuong doi chic chin;
• Cdng ty da thu dugc hodc sd thu dugc lgi Ich kinh te tir giao djch ban hang;
• Xac djnh dugc chi phi lien quan den giao djch ban hang.
Doanh thu cung cap djch vy
Doanh thu cung cdp djch vu dugc ghi nhan khi ket qua cua giao djch do dugc xac djnh mgt each dang tin cay. Truong hgp viec cung dp djch vu lien quan den nhieu ky thi doanh thu dugc ghi nhan trong ky theo kit qua phan cong viec da hoan thanh vao ngay lap Bang can doi ke toan cua ky do. Ket qua ciia giao djch cung cap djch vu dugc xac djnh khi thda man cac dieu kien sau:
• Doanh thu dugc xac djnh tuong doi chic chin;
• Co kha nang thu dugc lgi ich kinh te tir giao djch cung dp dich vu do;
• Xac djnh dugc phan cong viec da hoan thanh vao ngay l§p Bang can doi ke toan;
• Xac dinh dugc chi phi phat sinh cho giao djch va chi phi de hoan thanh giao djch cung cap djch vu do Phan cong viec cung cap djch vu da hoan thanh dugc xac djnh theo phuong phap danh gia cong viec hoan thanh Doanh thu hgp dong xay dung
Doanh thu hgp ding xay dung dugc ghi nhan theo tung truong hgp cu the theo timg hgp dong ma Cong ty da ky ket vdi khach hang, phu hgp vdi chuan muc so 15 - hgp dong xay dung ban hanh theo Quyet djnh so 165/2002/QD - BTC ngay 31/12/2002 cua Bq Tai chinh.
Doanh thu hoat dong tai chinh
Doanh thu phat sinh tir tien lai va cac khoan doanh thu hoat dgng tai chinh khac dugc ghi nhan khi thda man dong thdi hai (2) didu kien sau:
• Cd kha ndng thu dugc lgi ich kinh te tir giao djch do;
• Doanh thu dugc xac djnh tuong doi chic chin.
2.19. Ghi nhan chi phi tai chinh
Cac khoan chi phi dugc ghi nhan vao chi phi tai chinh gom: Chi phi di vay vdn, Cac khoan 16 do thay ddi ty gia hoi doai ciia cac nghiep vu phat sinh lien quan den ngoai te va cac khoan chi phi tai chinh khac. Cac khoan chi phi tren dugc ghi nhan theo tdng sd phat sinh trong nam, khdng bu tru vdi doanh thu hoat ddng tai chinh.
2.20. Cac khoan thue
Thue hien hanh: Tai san thue va cac khoan thul phai nop cho nam hien hanh va cac nam trudc dugc xac djnh bang so tiln du kien phai nop cho (hoac dugc thu hoi tu) co quan thue, dua tren cac muc thue suat va cac luat thul cd hieu lire den ngay ket thiic nam tai chinh.
Thul GTGT: Cdng ty ngp thul GTGT theo phuong phap khlu tru, thue suat GTGT phai nop thay ddi tuy theo cac loai hang hoa, djch vu ma cdng ty san xuat, kinh doanh.
Cac loai thue khac : Dugc Cong ty ap dung theo quy djnh hien hanh cua nha nude.
I I I .
1.
THONG TIN B 6 SUNG CHO CAC KHOAN MUC TRINH BAY TRONG BANG CAN D0I K E TOAN Tien va cac khoan tuong duong tien
- Tien mat - Tien gui ngan hang khong ky han - Cac khoan tuong duong tien Cong
Cac khoan dau tu tai chinh ngan han Dau tir nam gift den ngay ddo han
Cuoi nam 10.268.811
3.431.618.950
3.441.887.761
DaunSm 71.286.717
913.870.901 3.000.000.000 3.985.157.618
Cuoi nam Dau n3m Gia goc
80.000.000.000 20.000.000.000 20.000.000.000 48.190.000.000
GT ghi so
80.000.000.000 20.000.000.000 20.000.000.000 48.190.000.000
168.190.000.000 168.190.000.000 164.815.000.000 164.815.000.000
Ngan han NH Nong nghiep- CN Ha npi NH BD Li6n Viet -Giang V6 NH BIDV Viet nam -Tay H6 NH BIDV VN-Chuong Ducr Cqng
Phai thu khach hang
Phdi thu cua khdch hang ngan han + V i ban luong thue + Ve cho thue kho + Ve Thanh ly Tai San + Khac Cong
Tra trudc cho ngudi ban
Ngan han
+ Dat coc dich vu phap ly khdi kien Cty Cau Ham + Tam ring tien khao sat thi truong + Lap ho so kien true va quy hoach CT so 1 ngo 100 va 21 Sai Dong + Tiln tu vin thu tuc phap H tai 9A VTnh Tuy + 780 Minh khai + Do dac dia chinh Cong ty Thing Long
Phai thu noi bo
Gia goc
80.000.000.000 46.500.000.000 20.000.000.000 18.315.000.000
GT ghi so
80.000.000.000 46.500.000.000 20.000.000.000 18.315.000.000
Cuoi nim 27.761.588.721 25.938.880.043
114.167.842 1.680.000.000
28.540.836
Dau nim 27.797.890.158 25.938.880.043
117.608.058 1.680.000.000
61.402.057 27.761.588.721 27.797.890.158
Ngan han + Phai 4 Phai 4 Phai + Phai
Dai urn + Von 4 Phai Cyng
Cuoi nam Dau nam 205.000.000
80.000.000 25.000.000
100.000.000
875.000.000 20.000.000
250.000.000 80.000.000 25.000.000
500.000.000
Cu6i u; ii Dau nam 41.783.204.619 40.880.570.463
475.272 432.055.119 470.103.765
33.447.175.606 32.554.888.520
1.425.816 540.896.867 349.964.403
34.298. 14.504. 19.793.
031.925 552.935 478.990
33.799.470.244 15.648.163.545 18.151.306.699
76.081. 236.544 67.246.645.850
A I 1 ll 1 1 HlQ/> 0. 1 I U 1 IIIU KllaC i Zuoi nlm nam
Gia tri Du phong Gia tri Du phong a) i>j^ii 11 naii 2.497.990.977 686 141 679
" DU I I I U l a i L1CI1 &U1 9.583.333 _ l/\7 f i T f T f f Irv nnv i v y L U U L . i v y i-i^u 10.000.000 10 000 000 - f^ncr tv F)ai nhiiTTfr
C V i l l i l y L J O . I j J H U U l 486.116.739 593.497.314
1 lid] I I I U UaKJ 1 I 1 L T 1 1 2.547.200 - Phai thu khac 1.999.327.038 73.063.032
\ \ \ 11 *i i li 'i n U ) I - I d 1 l i d 11
5.026.900.000 5.026.900.000 _ Tqm l'rno
1 t i l 11 I I I l L ^ 5.026.900.000 5 026 900 000 7.524.890.977 5.713.043.679
/ • i M y A d u ( 3u6i nlm nam
Gia goc GT co thi thu hf.i Gia gdc GT co thi thu hoi Ctv CPTMNS Due I rri
l y Y / J 1 I V X J . N O D i l i JL/ljJ 1 20.421.354.200 0 20.421.354.200 0
Ctv CP Done Xanh v i * v i i d y l l i c , / v u t u i
1.979.930.000 0 1.979.930.000 0 DNTN Minh An 3.537.595.843 0 3.537.595.843 0 (~*tv f P nhat tripn Tan Thanh W t y 1 L M I U L L I 1 L, 1 1 X t i l 1 J 1 1 t i l 11 1
140.291.725 0 164.362.017 0 Ctv TNHH Phi'ir Thinh V - L > I 1 M l 11 1 1 U U V 1 1111 111
1.680.000.000 0 1.680.000.000 0 Ong Nguyen Trong Hien 40.000.000 0 40.000.000 0 Ra tsl nvpn Thi Rich Thiiv uu i ~>5*xy v i i i i i i u i v i i i n i x y
32.482.520 0 32.482.520 0 27.831.654.288 27.855.724.580
8. C h i phi tra trircrc Cuoi nam Dau nam
iri Nf an han M l l l l t l l l l 1111 11
36.638.634 43.904.976 - Cac khoan trich trirac: 36.638.634 43.904.976
h Dai han If) l/ul 11 d U
4.955.116.094 3.488.481.682 - Cong cu, dung cu cho phan bo 114.150.913 73.564.941 - CP du an hop tac KD tai 231 Cau Gily 3.198.508.824 3.298.508.824 - Cac khoan khac 1.642.456.357 116.407.917 Cong 4.991.754.728 3.532.386.658
9. Thue va cac khoan phai nop Nha nude Dau nlm So phai nop trong
n3m So dS thue nop
trons nani Cuoi nam a) Phai nop
Thue GTGT hang ban noi < 522.339.455 363.287.321 704.281.357 181.345.419 Thue thu nhap ca nhan Tiln thue SD dat PNN
104.208.016 104.208.016 Thue thu nhap ca nhan Tiln thue SD dat PNN 148.367.312 148.367.312 Tien thue dat 10.079.425.662 10.079.425.662 Cac loai phi, If phi 85.006.841 85.006.841 Cac loai thue khac 3.000.000 3.000.000 Cong 522.339.455 10.783.295.152 11.124.289.188 181.345.419
b) Phai thu Thue thu nhap doanh nghi( 1.222.825.953 1.222.825.953
Cone 1.222.825.953 1.222.825.953
c} Thul GTGT dugc khlu tru
10. Tang giam tai san hfhi hinh Nha cua May m6c
Kho tang v§t kiln true thilt bj Nguyen Gia So du dau nSm 1.237.336.932 8.783.642.338 941.169.029 Tang trong nam Mua sim mai . . . Ting khac . . .
Giam TS Thanh ly . . . Giim khac - • -So cuoi ky 1.237.336.932 8.783.642.338 941.169.029
Gia tri hao mon So du dau nam 1.148.056.076 6.381.151.899 913.760.713 T3ng trong nam 14.880.144 365.912.268 9.966.672 Khau hao trong nam 14.880.144 365.912.268 9.966.672 Tang do dieu chuyen - -
Khau hao giam Giam theo T T 45 Giam do dieu chinh - - -So cuoi ky 1.162.936.220 6.747.064.167 923.727.385
Gia trj con lai So dau ndm So cuoi ky
89.280.856 2.402.490.439 74.400.712 2.036.578.171
27.408.316 17.441.644
Phuung tifn Thiet bi Tai sSn vfin tai dyng cy qukn ty co djnh khac Cfng
2.153.017.831 58.980.909 257.814.684 13.431.961.723
2.153.017.831 58.980.909 257.814.684 13.431.961.723
1.544.464.638 58.980.909 231.984.864 10.278.399.099 86.076.732 - 21.404.054 498.239.870 86.076.732 - 21.404.054 498.239.870
1.630.541.370 58.980.909 253.388.918 10.776.638.969
608.553.193 522.476.461
25.829.820 4.425.766
3.153.562.624 2.655.322.754
11. Tang giam TSCD V6 hinh
Quyen sir dun e dat Phan mem may tinh Cone Nguyen Gia
So dau nam 128.265.000 100.000.000 228.265.000
So cuoi ky 128.265.000 100.000.000 228.265.000
Gia trj hao mon luy ke
So dau nim 21.270.612 100.000.000 121.270.612
Tang trong nam 12.826.500 12.826.500 Giam trong nam So cuoi ky 34.097.112 100.000.000 134.097.112
Gia trj con lai So dau nam 106.994.388 0 106.994.388
I J U I U U 1 I V Y 94.167.888 n u
12 Tan P . P I am hat cfonp san ttau tir* Q*\ It 'll ftAtMY GOtl A Oil III* nln iVftllA* <i) o a i uyiig sau uau iu I U U m u c .
Kho tan< Nha cua vat kien true Tong cong
Nguyen Gia
So dau nam 7.853.107.100 637.539.000 8.490.646.100 Tdng do mua sam mai
Giam trone nam
So cuoi ky 7.853.107.100 637.539.000 8.490.646.100
Gia trj hao mon luy ke _
So dau nam 7.450.638.758 362.379.965 7.813.018.723 Tang Khau hao trong nam 104.383.188 48.860.220 153.243.408 Giam trong nam _ _
So cuoi ky 7.555.021.946 411.240.185 7.966.262.131
Gia trj con lai So dau nam 402.468.342 275.159.035 677.627.377 So cuoi ky 298.085.154 226.298.815 524.383.969
13. Chi phi xay dyng do' dang: So phat sinh trong
Cone trinh So dau nam nam so cuoi ky
CT 9A VTnh Tuy + 780 Minh Khai 3.738.882.090 622.015.975 4.360.898.065
CT So 10 Thj Trln Van Diln 1.294.251.277 219.535.050 1.513.786.327
CTSo21 SaiB6ng 70.335.566 12.806.211 83.141.777 CT So 1 ngS 100 ph6 Sai B6ng 298.683.139 62.201.598 360.884.737 Cyng: 5.402.152.072 916.558.834 6.318.710.906
14.
15.
Dau tu vao cong ty lien doanh, lien ket
La khoan dau tu lien doanh theo hop dong hop tac kinh doanh ky ngay 05 thang 03 nam 1994 vdi Cong ty Tungshing Development INC de thanh lap Cong ty TNHH FTC - Tungshing nbam muc dich xay dung Tda nha van phong cho thue va kinh doanh dich vu van phong tai so 2 - Ngo Quyen, quan Hoan Kiem, thanh pho Ha Npi, trong do:
* Von gop cua phia Viet Nam la quyen sir dung dat tai sd 2-4 Ngo Quyen, Quan Hoan Kiem, Thanh pho HaNfi
* Von gop ciia phia Viet Nam la quyen su dung dat tai so 2-4 Ngo Quyen, Quan Hoan Kiem, Thanh pho Ha Npi
* Lgi nhuan dugc phan chia cho cac ben se do Hoi Dong Quan tri cong ty lien doanh quyet dinh sau khi da tra tat ca cac loai thue va lap quy du phong phu hgp vdi Luat va tra toan bp phan ng Cong ty lien doanh con phai tra
* Ty le lgi nhuan chia cho phia Viet Nam tir nam 01 den nam 10 la 30%, tir nam 11 den nam 20 la 35%, tir nam 21 den nam 30 la 40%, tir nam 31 din khi hit han hgp giay phep la 45%, bit ky su gia han nao sau khi het han dau tien ciia Giay phep dau tu la 50%.
Phai tra ngudi ban Cuoi nam
Ngan han + VlTSCD + Khac
16. Ngudi mua tra tien trudc
17. Phai tra ngudi lao dyng
+ Luong can bp Cong nhan vien
Cong
18. Chi phi phai tra
Ngan han - Chi phi di vay - Cac khoan khac
+ Dim, dien thoai, fax + Khac
So co kha nang Gia tri " 6 tra ng
3.325.963.528 3.325.963.528
3.250.000.000 3.250.000.000 75.963.528 75.963.528
Dau nam
Gia li i So co kha nang tra ng
.434.607.501 1 2.434.607.508
.369.047.61J 1 2.369.047.618 65.559.89( ) 65.559.890
Cuoi nam Dau nam 1.021.099.579
1.021.099.579
Cuoi nam Dau nam 15.831.932 88.020.744 12.018.010 70.958.320 3.813.922 17.062.424 2.481.195 7.211.515 1.332.727 9.850.909
19. Doanh thu chua thue hien
a) Ngan han - Doanh thu nhfn trudc tir hoyt dong cho thue kho - Doanh thu nhan trudc lai tien gui cd ky han - Cac khoan doanh thu chua thpc hien hgp dong hop tac kinh doan
b) Ddi han - Cac khoan doanh thu chua thgc hifn hgp dong hop tac kinh doan Cyng
Cuoi nam 7.975.189.611
126.904.544 5.887.647.515 1.960.637.552
10.474.435.413 10.474.435.413 18.449.625.024
Dau nam 8.181.993.109
358.860.610 5.550.575.337 2.272.557.162
12.435.072.965 12.435.072.965 20.617.066.074
20. Phai tra ndi bp fTini n5m L U U l 1 W i l l i
Dfiii n3m U r t U 11VI 111
Ngan han 328.588.216 4.407.535.045
- TTKDLT Gia Lam 45.385.808 3.047.242.875
- XN CBNSTP Vinh Tuy 960.301.856
- TTDVGTSP Vinh Ha 283.202.408 399.990.314
21. Phai tra khac Y U U I 11-1111 R'Hi nam
I ' l l U 1 W i l l i
a) Ngan han 5.479.500.000 3.319.237.559
- Bao hiem 1.523.439
- Kinh phi cong doan 28.214.120
- Co tuc, lai nhuan phai tra 3.289.500.000 3.289.500.000
- Nhan ky quy, ky cupc ngln han 10.000.000 - Cac khoan phai tra phai npp khac 2.180.000.000
b) Dai han 100.000.000 100.000.000
- Nhan ky quy, ky cuoc dai han 100.000.000 100.000.000
Conn 5.579.500.000 3.419.237.559
22. Vay va ng thue tai chinh Cnni n lm 1 I uug nam t)fin nam
I ' U U ! • U 111
Gia trj (co kha nang tra no) Tang Giam Gia trj (cd kha
nling tra ng) Vay ngan han
NH NN va PTNT Viet + _ . „ . • 1.163.828.934 154.396.921.761 nam - CN Ha npi 161.633.092.827 8.400.000.000
+ NH BIDV - CN Tay H6 21.488.773.225 1 36.047.649.579 118.618.726.284 4.059.849.930
NH BIDV - CN Chuong + _ S 9.206.460.656 105.784.877.833 Duong 107.695.017.177 11.116.600.000
+ Vay Ca nhan 100.000.000 100.000.000 757.000.000 757.000.000
Cyng 31.959.062.815 396J29.449.173 388.703.836.288 24.333.449.930
23. Quy khen thuong phuc lgi Dau nam TSng Chi quy trong nam Cuoi nam
a) Quy khen thuong 76.397.471 61.500.000 14.897.471
b) Quy phuc lgi 17.657.566 55.000.000 70.000.000 2.657.566
Cone 94.055.037 55.000.000 131.500.000 17.555.037
24. Von chu so huu a) Biln dong ciia v6n chii sd huu
Von dau tu cua Q chu sd huu
uy dau tu phai trien
LNST dura phan phoi Tdng cpng
So du dau nam trudc 215.000.000.000 6.540.673.978 180.332.863 221.721.006.841
Lgi nhuan trong n2m (5.823.386.796) (5.823.386.796)
So du dau nam nay 215.000.000.000 6.540.673.978 (5.643.053.933) 215.897.620.045
Lgi nhuan ky nay 9.545.293.918 9.545.293.918
So du ky nay 215.000.000.000 6.540.673.978 3.902.239.985 225.442.913.963
b) Chi tilt vln gop ciia chii 6 huu
Tong cong ty Luomg thue Mien B3c - Von gop ciia cac dli tuong khac Cong c) Co phieu Co phieu pho thong
+ So co phieu dugc phep phat hanh + So co phieu da dugc phat hanh va dugc gop von dly dii So lugng co phieu dang luu hanh * Menh gia co phieu dang luu hanh:
co phieu
co phieu
co phieu d6ng/cl phieu
Cuoi nam 109.650.000.000 105.350.000.000
Dau nam 109.650.000.000 105.350.000.000
215.000.000.000 215.000.000.000
21.500.000
21.500.000
21.500.000 10.000
21.500.000
21.500.000
21.500.000 10.000
d) Cac quy ciia doanh nghiep - Quy dau tu phat triln Cong
6.540.673.978 6.540.673.978
6.540.673.978 6.540.673.978
IV. THONG TIN BO SUNG CHO CAC KHOAN MUC TRINH BAY TRONG BAO CAO K E T QUA HOAT DQNG KINH DOANH
1. Doanh thu ban hang va cung cap djch vu
- Doanh thu ban hang hoa - Doanh thu Hop tac dau tu - Doanh thu thue kho Cyng
2. Gia von hang ban
- Gia von cua hang hoa da cung cap - Chi phi hop tac dau tu - Chi phi kinh doanh bit dong san dau tu Cyng
3. Doanh thu hoat dong tai chinh
Lai tien gui, tien cho vay Lai vay noi bo Chenh lech ti gia Co trie, led nhuan dugc chia Cong
4. Chi phi tai chinh
- Lai tien vay - L6 chenh lech ty gia Cyng
5. Chi phi ban hang va chi phi quan ly doanh nghiep a) Cac khoan chi phi quan ly doanh nghiep phat sinh trong ky
+ Chi phi nhan vien + Khlu hao TSCD + Thue va tien thue dlt + Cong cu dung cu + Trp cap thoi vif c + CP dich vy mua ngoai + CP khac blng tien Cyng
b) Cac khoan chi phi ban hang phat sinh trong ky
+ Chi phi van chuyln dong goi
+ CP khac blng tien Cfng
Nam nay Nam trudc 54.165.205.872 11.187.007.500
1.782.397.774 1.782.397.774 14.901.203.770 15.530.069.756 70.848.807.416
Nam nay
28.499.475.030
NSm trudc
53.300.022.655 11.015.082.500 100.000.000 100.000.000
7.473.356.461 14.889.365.041 60.873379.116
Nam nay 10.956.548.694
16.739.190 12.750.720
4.765.521.242 15.751.559.846
Nam nay 1.391.037.727
1391.037.727
Nam nay
26.004.447.541
N8m trudc 11.842.346.758
3.571.973.390 15.414320.148
N3m trudc 254.815.025
318.882 255.133.907
N8m trudc 8.467.051 245 7.766.770.945 1.006.469 536 532.942.632
285.325 913 102.827.262 526.428 547 475.315.325
3.461.793.917 2.189.953 105 1.673.896.424 2.112.349 904 1.107.115.488
14.587.578 250 15.120.661.993
971.598. 291
55.892 468 1.027.490 759
Thu nhap khac
Thu tifn khoan Cac khoan khac Cong
Chi phi khac
- Tien phat thue cua TTCau Giay - Tien phat vi pham hanh chinh - Cham nop tien thue dat - Tien cham nop thue Cong
Nam nay 55.000.000
475.480.550 530.480.550
Nam nay
N5m trudc
10.799.241 10.799.241
N3m trudc 58.939.175 77.105.069
3.209.845.208 38.337.800
3.384.227.252
Chi phi san xuat kinh doanh theo yeu to
Chi phi CCDC, Chi phi nguyen vat lieu Chi phi nhan cong Chi phi khau hao Chi phi dich vu mua ngoai Chi phi khac b5ng tien khac Cong
Chi phi thue thu nhap doanh nghiep hien hanh
Thue thu nhap doanh nghiep phai nop - Tdng chi phi thue thu nhap doanh nghiep hien hanh
Nam nay 526.428.547
9.923.655 8.467.051.245 1.159.712.944
971.598.291 12.063.634.443 23.198.349.125
Nam nay
Nam trudc 174.325.296
3.400.000 11.789.345.200
752.650.846
17.393.705.692 30.113.427.034
Nam trudc 119.707.664
119.707.664
V. THONG T I N B 6 SUNG CHO CAC KHOAN MQC TRINH BAY TRONG BAO CAO LUU CHUYEN T I E N T E
1. So tien di vay thue thu trong ky - Tien thu tu di vay theo khe uoc thong thuong: 396.329.449.173 ddng
2. So tien da thirc tra goc vay trong ky - Tien tra no goc vay theo khe uoc thong thuong:
K E TOAN TRlfdNG
BUI THJ THU HIEN
388.923.836.288 ddng
Lap, ngay 31 thang 12 nam 2018 1M DOC
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