CONG TY TNHH KIEM TOAN SAO VIET Sao Viet Auditing Company Limited

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CONG TY TNHH MTV DU LICH THU'ONG MAI

MEN GIANG

BAO CAO TAI CHiNH HA DINC KIEM TO. CHO NIEN DO KET TH1CJC VA.0 NGAY

31/12/2013

SAO Y BAN CHINI1 S6 DLTM

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07 LONG TY INHN MO I THANH VIE

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KIEN GIANG

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CONG TY TNHH MTV DU LICH THU'ONG MAI

MEN GIANG

BAO CAO TAI CHINH DA DOC KIEM TORN CHO MEN DO KET VAO NGAY

31/12/2013

CONG TY TNHH MTV DU LICH THUVNG MAI MEN GIANG

MUC LUC

Trang

1. Bao cao cua T6ng Giam d6c 1 - 4

2. Bao cao kiem toan 5 - 7

3. Bang can d6i ke toan ngay 31 than 12 nam 2013 8-11

4. Bao cao lc& qua host &sing kinh doanh cho nien (10 ktt thfic 12 Vao ngay 31/12/2013

5. Bao cao luu chuytn tin tg cho nien d6 ktt thac 13 - 14 Vao ngay 31/12/2013

6. Thuy& minh bac) cao tai chinh cho nien d6 ket thuc 15 — 36 Vao ngay 31/12/2013

CONG TY TNHH MTV DU LICH - THUONG MAI IGEN GIANG BAO CAO CIA TONG GIAM DOC

Cong ty trach nhiem hint han m6t thinh vien Du Lich - Thuong mai Kien Giang (duai day g9i tat là Cong ty) han hanh de trinh bio cio nay ding voi cic bio cio tai chinh da &roc kie'm toin cua Citing ty cho nam tai chinh ket thuc vio ngiy 31 thing 12 nam 2013.

1. Cic thong tin chung

C6ng ty Du lich - Thuong mai Kien Giang la doanh nghiep Nha ntrac hoat d6ng theo m8 hinh ding ty me - Ong ty con, dtroc thinh lap theo Quyet dinh so 1033/QD-UBND ngay 28 thing 6 nam 2006 cua Uy ban Nhan Dan Tinh Kier' Giang tren co se hop nhat Cong ty Du lich Kien Giang vi Cong ty Thuong mai Kien Giang.

Tit ngiy 01/07/2010 Cong ty Du lich Thuong mai Kien Giang chinh thrc chuyen thinh Cong ty trich nhiem ht han m6t thinh vien Du lich - Thuong mai Kien Giang theo Quyet dinh 1387/QD-UBND ngiy 24/06/2010 dm UBND tinh Kien Giang phe duyet phuong an chuyen doi Cong try Du lich- Throng mai Kien Giang thinh Cong ty !rich nhiem halt han m6,t thinh vien vi Giay chUng nhan dang 14 kinh doanh, dang thue so 1700523208 do So Ke hoach vi Dau to tinh Kien Giang cap ngay 30/06/2010. Cong ty trich nhiem hat han mgt thinh vien Du lich - Thuong mai Kien Giang se ke thira m9i nghia vu vi quyen loi cua COng ty Du lich -Thuong mai Kien Giang cu trong qui trinh hoat d6ng.

Try so COng ty (tat tai s6 186-188-190 Duang 'Fran Phu, PhirOng Vinh Thanh Van, Thinh ph6 Rach Gia, Tinh Kien Giang.

Theo GiAy chUng nhan clang icY kinh doanh vi dang kjr thue Cong ty trich nhiem m6t thinh vien so 1700523208 ngiy 30 thing 06 nam 2010 do SO Ke hoach vi Diu to tin!, Kien Giang cap, Cong ty c6 cic chrc nang kinh doanh chit yeu nhtr sau:

• Kinh doanh dich vv khich son. Kinh doanh dich vv nhi khich, nhi nghi; • Kinh doanh dich vtt an u6ng day da. Dich vv an uOng tai dm hang, quAy co dinh hoac ltru

dOng. Hoot d6ng cua cic cua hang tu phvc vv; • Van tai hinh khach lien tinh. Van tai hinh khich nOi tinh. Van tai hinh khich bang xe 6 to

(trir xe taxi, xe bujrt). Van tai hinh khich bang xe taxi. Van tai Muth khich theo h9p d6ng.V4rt tai hinh khich bang phuong tien the, so;

• Van tai ven bien (tau thity, ca no, xi Ian, xuong may, thuyen bu6m, thuyen cheo tay); • Van tai duang song bang phuong tien co gioi. V(in tai du?mg song bang phuong tien the:,

so; • Kinh doanh lir hinh n6i dia. Kinh doanh la harsh quific 4. Kinh doanh cic dich vv du lich

khac; • Kinh doanh khu vui choi giii tri; • Dich vv cham sac ca nhan; • Mua bin xang dau vi cic sin pham. ctia chitng. Mua ban chAt bOi trop, lam sach d6ng co:

nhat; • Mua bin ruing, lam sin nguyen lieu. Mua bin nong sin tho chtra the bien. Mua ban noting

sin so che. Mua bin lucmg thuc. Mua bin thuc pham. Mua ban ca vi thly sin. Mua bin thit vi sin pham tir thit. Mua bin m6t so hang thuc pham khic;

• Mua bin do Wing CO con: ruou bia; • Mua bin de dung ca nhan vi gia dinh; • Mua bin vat lieu xay dung, do ngu kim, thiet bi cap nuOc. Mua ban gO, kim khi; • Mua ban thiet bi van phong; • Mua bin tap phAm khic; • Mua bin has chat sir dvng trong nong nghiep: phan ban, thu6c trir sau, thu6c diet co...;

CONG TY TNHH MTV DU LICH - THlUtiNG MAI KIEN GIANG SAO CAO ODA TONG GIAM DOC

• Giet m6, cite bien thit gia cam. Giet m6, the bien thit gia sac; • Xay xat thoc lua, danh b6ng goo; • Mei glen thucmg mai. Uy thac mua ban hang hOa. D4i ly mua ban, kj, goi hang h6a; • Kinh doanh bat dOng san; • !WA gibi, dau gia bat Ong san; • G6p von, mua c6 phan; • Kinh doanh ngooi hOi, yang. Dich IN am d6; • Kinh doanh bai tam • Kinh doanh phong hat Karaoke; • Dich vv tam 9uat, 'ay hai, xoa bhp, Tam lung, vat 1j, tri lieu; • Mua ban thutic IA, thuoc lao va san phan tir soi thuOc IA: thuOc la dieu, xi ga, thuOc sqi; • Di du thuyen; • Kinh doanh nha vg sinh, nha tarn ding cong; • Van tai hang hem bang xe tai lien tinh. Van tai chat long: xang, du, mac. sira. Van tai

hanh khach va hang h6a bang dutmg song lien van; • Cho thue phucmg tien van tai duang bij. Cho thue phucmg tien van tai throng they; • Dich vi gOi dau, din, say, nhuOm t6c; • Hoot d(ing ca nhac top ky; • Cac hoot Ong nhiep anh; • Ban le qua bun dien; • Mua ban d6 tieing khong ntrc:x hoa qua, nu& ng9t, ntrqc khoang, ntrac tinh khiet; • Cho thue kho, bai dau xe. Mua ban thiet bi khac: vat tu, thiet bi nganh xang dau; • Che bien, bao quan thity san va cac san,pham tir thay san; • Che bien va eking hOp thity san. Che bien va bao quan thity san dOng lanh. Che bien va bao

quan they san kilo. Che bien, bao quan they san va cac san pham tir thity san khac; • Ban buon thtic an va nguyen lieu lam thirc an cho gia sac, gia cam va ilia), san. Ban buon

they san; • Khai thac thity salt bien. Nuoi trong thity sari bien. Nuoi trong they san nuac lq. Nu6i

trong thity san nu& ng9t; • San xuat ntroc di; • San xuat thirc an gia sac, gia cam va thiiy san; • Wing tau va cau kien n6i; • SCra chum va bao duerng phuong den van tai (trir 8 to, mO' to, xe may va xe c6 Ong co

khitc); • Cua, xe, bio go va bao quart go. san xuat san phAm kftitc tir g8; • Ban 16 may vi tinh, thiet bi ngooi vi, phan mem. Ban 16 thiet bi vien th8ng. Ban le thiet bi

nghe nhin; • Hoot Ong dich vv cong nghe thong tin lien quan den may vi tinh. Hoot dOng vigil thong

kheng day. Hoot dung vien thong khac; • Hoot dOng dich vv lien quan den cac cuOc g9i; • Dich vv hO trq khac lien quan den van tai; • Ban buon may in& thiet bi dien, vat lieu dien; • Hoot Ong vien th8ng co day. Lap dat he th8ng dien: tir 35KV tre xutmg; • Lap dat he thong cap, thoat ntroc; • Xay dtmg Ong trinh ky thuat din dung khac; • Ban buOn 0 to con clooi 12 qui ngOi tra xuong). Ban bu8n xe co di;ing ca khac. Ban 16 8 to

con (loci 12 chi) ngoi tra xuiing). Doi 1St 8 to con (loci 12 cht) ng6i Vs!, xu6ng). Doi IS, xe co dOng ca khac. Bao duffing, sira chars o to va xe co Ong co khac;

• Kho bai va luu gia hang hoa trong kho ngooi quan. Kho bai va luu giD hang has trong kho (long lonh (trir kho ngooi quan). Kho bai va luu gie hang hoa trong kho khac.

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CONG 11 TNHH MTV DU LICH - THU'ONG MAI KIEN GIANG BAO CAO ODA TONG GIAM DOC

2. Cac don tryc thutic

Vao thoi diem 1#p bao cao nay Ong ty c6 cac don vi tnrc thuOc sau:

• Xi nghiep kinh doanh xang dau Rach Gia • Xi nghiep kinh doanh xanp dau Phu Qu8c • Nha may the bien gao xuat khau Tan Hiep • Xi nghiep kinh doanh dich vu thIrcmg mai tong 116p • Nha may the Wen gao xuat khau GiOng Rieng • Nha may thIrc pham d6ng hOp KTC

3. Thanh vien HQi dong thanh vien va Ban Giant Dim

Danh sach cac thanh vien HOi &mg thanh vien va Ban Giam dac trong nAm 2013 va vao ngay lap bao cat) nay bao gam:

HOi dling thanh vien

Chin vy Chu tich

Ph6 Chit tich Thanh vien Thanh vien Thanh vien

Ho va Ten Ong Lieu Van L8 Ong Nguyen Hung Linh Ong Iran Van Th6n Ong DO Hieu Liem Ong Nguyen Minh Chien

Ban giant dtic

Chtic vy Tang Giam d6c

Ph6 Tang giam d6c Pho Tong giam d6c Ph6 Tang giam d6c

4. Dinh gia tinh hinh kinh doanh

Cac s6 lieu v'e tinh hinh kinh doanh nam 2013 dtmc trinh bay tren Bao cao tai chinh dinh kern da doge kiem toanb6i Chi nhanh Cong ty TNHH Kiem toan Sao Viet.

5. Cam ket cfia Tang Ghim (tic

Ring Giam d6c C8ng ty chiu trach nhiem dam bao rang s6 sach ke tan dtrqc ltru gift *4 each pha h6p de phan anh yen mix dp chinh xac, hqp ly tinh hinh tai chinh cita Cong ty ,6 bat kS' tilt:4 diem nao va dam bao rang bao cao tai chinh tuan thu th6ng va Chan mtrc ke toan Viet Nam.

Tiing Giam d6c Cong ty chlu trach nhiem dam bao an toan tai san cua Cong ty va do do thIrc hien nhQng bien pita') thich hcfp de ngan ch4n va phat hien cac hanh vi gian lan va vi pham khac.

Ho va Ten Ong Nguyen Hang Linh Ong DO Hieu Liem Ong Nguyen Thanh Tung Ong Pham Van Hang

CONG TY TNHH MTV DU LICH - THU'ONG MAI KILN GIANG BAO CAO CUA TONG GIAM DOC

Vao ngay lap bao cao nay, IchOng c6 bAt ct tnrang hop nao c6 the lam sai Lech cac gia tri ve tai san Itru Ong dtrqc neu trong bao cao tai chinh, va khong c6 bat 14 mOt khoan bao dam nq bang tai san nao hay khoan nq bAt net nao phat sinh doi voi tai san cua C8ng ty tir khi ket tit& ram tai chinh den ngay lap bao cao nay.

Vao ngay lap bao cao nay, khong c6 bat kSt tinh hung nao c6 the lam sai tech cac s6 lieu duce phan anh tren cac bao cao tai chinh cua Cong ty, va c6 du nhang chimg cir hop 1St de tin rang C8ng ty c6 Icha nang chi tra cac khoan nq khi dao hen.

6. Mint toan yien

Chi nhanh Cong ty TNHH Kiem toan Sao Viet dtrqc chi dinh thnn hi.n ding tac kiem toan bao cao tai chinh nam 2013 cho Cong ty.

7. I7 kien cila TOng Giant dm

Theo y kien cua T6ng Giam d6c C8ng ty, Bang can d6i ke toan, Bao cao ket qua hoat dOng kinh doanh va Bao cao luu chuyen tien to ding v6i Bang thuyet minh bao cao tai chinh dinh kern da dtrqc soan thao the hien trung thtrc va hqp 1St ve tinh hinh tai chinh vao ngay 31 thang 12 nam 2C13, ket qua hoot dOng va ltru chuyen tien to cho nien (V) ket th6c vao ngay neu tren c6a Cong ty phit hqp Wei Chuan mkrc/ che c16 Ice toan Viet Nam.

Kien Giang, ngay 28/04/2014

coc:r

LONG TY TRH MOT 'MANN VI=

00 LIU -TWO KIN GIANG

HUNG LINH

4

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Kink go* Cac thanh vien H§i ding thanh vien Cac thanh vien Ban Guam diic CONG TY TNHH MTV DU LICH — THYONG MAI KIEN GIANG

Chung toi da kiem toan bdo cao tai chinh kem theo cua Cong ty trach nhiem hau han mut thanh vien Du Lich — Thtrang mai Kien Giang, &roc lap ngay 28 thang 04 nam 2014, tir trang 08 den trang 36, bao gom Bang can d6i k'e toan tai ngay 31/12/2013, Bao cao ket qua hoot dung kinh doanh, Bao cao luu chuyen tien to cho !tam tai chinh ket th6c citng ngay va Ban thuyet minh bao cao tai chinh.

Trach nhiem ctia Ban Giam die

Ban Giam d8c Cong ty chit' trach nhiem ve viec 1ap Ad trinh bay trung thtrc va hop 1S, bao cao tai chinh cua C8ng ty theo chart mvc k'e toan, the dO ke toan doanh nghiep Viet Nam va cac quy dinh phap 1St ce lien quan den viec lap va trinh bay bao cao tai chinh va chiu trach nhiem v'e kiem soat nisi 130 ma Ban Giam die xac dinh la can thiet a dam b?o cho viec lap va trinh bay bao cao tai chinh khong c6 sai s6t tong 31611 do gian Ian hoac nham

Trach nhiem cita Mem toan vien

Trach nhiem cua ch6ng toi IA dtra ray kien ve bao cao tai chinh dtra tren ket qua oh cuOc kiem toan. ChtIng toi tier hanh kiem toan theo cac churn intro kiem toan Viet Nam. Cac churn mtrc nay yeu cat' chtIng toi tuan thu churn muc va cac quy dinh ve dao dire nghe nghiep, lap ke hoach va thtrc hien cuOc kiem toan de dat &roc str dam bao hop 1S, ve viec lieu bao cao tai chinh cita Ging ty co con sai sot tong yeu hay Ichong.

Cong viec kiem toan bao gom thtrc hien cac thu tuc nham thu thap cac bang chimg kiem toan ve cac so lieu va thuyet minh teen bao cao tai chinh. Cdc th6 tvc kiem toan ducfc lira chip (Iva tren xet dodn cua kiem toan vien, bao gom danh gid r6i ro CO sai sot tong yeu trong bao cao tai chinh do gian lan hoc nham Ian. Khi thtrc hien danh gia cac rui ro nay, kiem toan vien da xem xet kiem sok nOi bq cua Cong ty lien quan den viec lap va trinh bay bdo cao tai chinh trung thtrc, hop IS, nham thiet ke cac thin tvc kiem toan phi' hop vOi tinh hinh thtrc te, tuy nhien Ichong nham muc dich dtra ray kien ve hieu qua dm kiem soat nOi Ni cua Cong ty.

Cong viec kiem toan ding bao gom danh gia tinh thich hop dm cac chinh sach ke toan duorc ap dung va tinh hop 1S, cua cac trac tinh ke toan dm Ban Giam dic cling nhtr danh gid viec trinh bay tong the bao cao tai chinh.

Chung toi tin tuang rang cac bang chUng kiem toan ma chimg toi da thu thap &roc la day dit va thich hop lam col so cho y kien kiem toan ngoai trir cua chting toi.

VAN PHoNG CHI NHANH TP.HCM

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Ca so. cua y kien kiem toan ngoai trir

Nhtr duqc trinh bay tai mvc (5.3.2) dm thuyet minh bao cao tai chinh, C8ng ty chua trich lap

va ghi nhan day du vao ket qua kinh doanh trong kjt chi phi du phang nq phai thu kh6 d6i,

lam anh huong den Bao cao ket qua kinh doanh trong ky s6 tien la 7.074.675.233 ci6ng.

Nhu duqc trinh bay tai mvc (5.5.1) dm thuyet minh bao cao tai chinh, nam 2013 Cong ty da treo lai mgt phan chi phi lai vay vao khoan mvc Chi phi tra tnr6c ngin han ma khong ghi nhan vao chi phi kinh doanh trong k5r, lam anh huong den Bao cao ket qua kinh doanh s6 tien

IA 1.044.165.662 d6ng.

Nhu duqc trinh bay tai mvc (5.5.2) cua thuyet minh bao cao tai chinh, khoin hao but kho gao

vuqt dinh mirc tai Nha may the Bien gao xuAt khau Gain Rieng, hao but kho xang dau vtrqt

dinh mirc tai Xi nghi6p kinh doanh xang dau Rach Gia va Xi nghi6p kinh doanh xang dau Phti Qu6c, chua duqc C8ng ty xem xet ket chuyen vao chi phi kinh doanh trong kk, ding nhu quy trach nhi6m bu6c cac d6i tuqng c6 lien quan b6i thtrong.

Nhu duqc trinh bay tai mvc (5.9.4) dm thuyet minh bao cao tai chinh, Cling ty chua trich lap va ghi nhan day dit vao ket qua kinh doanh trong kk chi phi du pheng giam gia cac khoan dau to tai chinh dai han, lam anh huong den Bao cao ket qua kinh doanh trong ky s6 tien la

8.032.373.737 d6ng.

Nhu duqc trinh bay tai mvc (5.14.1) cita thuyet minh bao cao tai chinh, Cong ty chua ghi nhan day du cac chi phi lam hang xuAt khAu va phi uSr thac xuAt ichau gao cuOi nam vao chi phi kinh doanh trong ky, lam anh huong den Bao cao ket qua kinh trong ky s6 tien la 386.982.311 ding.

Do den thai diem phat hanh bao cao nay, chting toi van chua nhan duqc day dit cac xac nhan va bAng.chimg lien quan den hai khoan mvc Hang giri ban va O'ng try& tien hang dm khach hang Wee Tiong PTE LTD Singapore, tai thai diem kiem toan chimg WA ding khong the tien hanh cac thin tvc kiem toan thay the Idia.c, vi vay chimg toi khong the kiem chUng so li6u cac khoan mvc neu tren duqc trinh bay tren Bang can dOi ke toan tai ngay 31 thang 12 nam 2013, va duqc trinh bay chi tiet tai cac mvc (5.4.1) va (5.12.1) dm Thuyet minh bao cao tai chinh.

Nhu duqc trinh bay tai mvc (6.3.1) dm thuyet n i 1111 bao cao tai chinh, C8ng ty da ghi nhan vao ket qua kinh doanh trong k$' cac khoan thu nhap duqc chia ter cac ding ty con, ding ty lien ket ma chua thu duqc tien. Den thai diem phat hanh bao cao kiem toan chung toi van chua thu thap day du cac thong bao chia c6 tut, giAy bao co ng'an hang nhan tien chia c6' tut ter cac c8ng ty lien ket nay, neu s6 lieu chia c6 tut neu tren c6 sir thay dOi se anh huong den bao cao ket qua kinh doanh nam hi6n hanh cua Cong ty.

1 6

MEM T IEN

Y kien cfra Kiem town vien

Theo y kien cua chung t8i, ngoai trir anh huang cua cac van de neu teen tai down "ca sa kien kiem toan ngoai cao tai chinh dinh kern da pha'n anh trung thuc va h9p Vf, tren cac Ichia canh tr9ng ye'u firth hinh tai chinh cua COng ty trach nhiem hitt' han mOt thanh vien Du Lich — Thtrang mai Kien Giang tai ngay 31/12/2013, cting nhu ket qua hoat dung kinh doanh va tinh hinh ltm chuyen tien tg cho nam tai chinh ket thdc cimg ngay, phir hqp voi ChuAn muc ke toan, Che d0 ke toan doanh nghiep Viet Nam va cat quy dinh phap 15, có lien quan den viec 14p va trinh bay bao cao tai chinh.

Theinh pho Ho Chi Minh, ngdy 28 thong 04 nom 2014

Chi nhanh C8ng ty TNHH Kam toil' Sao Vi4

a,7750 GIAM DOC

CHi NHANH CvA NG TY

ri TRACH * KIM TOA

2tiSAO VI

UYEN VAN NGA. SO Giiy CN DKHN kiOm toan: 0703-2013-107-1

HANG THI THIEN NGA SO Gi&y CN DKHN kiim toan: 0462-2013-107-1

7

CONG TY TNHH MTV DU LICH THVONG MAI MEN GIANG

BANG CAN DOI Kt TOAN Ngay 31 Mang 12 nom 2013 Dan vi tinh: Ddng Viet Nam

TAI SAN Mel so Th .

mink 31/12/2013 01/01/2013

A. TAI SAN NGANIUNN 100 1.211.096.692.856 1.200.571.072.427

I. Tidn va cdc khotin twang throng tier 110 5.1 278.123.683.257 170.157.570.540 I. Tien 2. Cac khoan Cuing throng tien

II. Cdc khalif Au tu tai chink ngtin hip

111 112

120 5.2

115.723.683.257 162.400.000.000

1.457.962.373

170.157.570.540

268.108.081.837 I .1)Au to ngin han 2. Do phOng giam gia chfrng,khoan dAu to ng'an han

III. Cdc khoan phai thu

121 129

130 5.3

1.457.962.373

433.118.110.362

268.108.081.837

386.277.154.306

1. Phil thu khich hang 131 274.650.733.519 169.999.782.245 2. Ira truck cho ngtr6i bin 132 199.757.793.771 239.609.547.302 3. Phai thu nil bi 133 4. Phil thu theo tien di ke hooch hop ding Ay dtmg 134 5 Cac khan phai thu khac 135 24.345.766.060 26.850.698.002 6. Dv phi:mg cac khan phai thu kh6 dei 139 (65.636.182.988) (50.182.873.243) IV. Hang ton kho 140 5.4 467.621.593.086 359.769.597.737

I . Hang ton :dm 141 467.621.593.086 359.769.597.737 2. Dv phong giam gia hang ton kho 149

V. Tai san ngiin hgn khdc 150 5.5 30.775.343.778 16.258.668.007

1. Chi phi Pi tn.rac ngin han 151 1.994.922.629 2.316.599.498, 2. Thue GMT duvc khAu trir 152 24.404.548.871 7.766.582.337 3. Thue va cic khan khac phai thu Nha nu& 154 184.172.502 4. Tii san ngin hp khac 158 4.191.699.776 6.175.486.172

Cac thuyit minh clinh kern la men ba phan khang torch reri czia boo coo tai chink 8

CONG TY TNHH MTV DU L!CH THUONG MAI MEN GIANG

BANG CAN DOI Kt TOAN Ngay 31 thing 12 nim 2013

Dan vi tinh: D1/2 Viet Nam

IL

Md Th. so

TAI SAN .: minh 31/12/2013 01/01/20131.? ' r

B. TAI SAN DAI HAN 200 632.606.681.428 553.468.608.761;)

I. Cdc khodn phal thu dal km 210 -

I. Phil thu dii hin dm khich hang 211 2. Win kinh doanh 'a cic don vi tivc thu0c 212 3. Phil thu di han n0i b0 213 4. Phii thu dii him khic 218 5. Dv phong phii thu di han kh6 di 219

//. Ti! sin ca !link 220 431.034.413.968 361.485.497.273

1. TSCD hull hinh 221 5.6 296.858.409.271 ' 216.317.371.207 + Nguyen gii 222 388.005.267.723 287.840.665.865 + Gii trj hao mon lay ke 223 (91.146.858.452) (71.523.294.658) 2. TSCD thue tai chinh 224 - + Nguyen gia 225 - + Gii trj hao mon lily ke 226 3. TSCD v6 hinh 227 5.7 92.636.882.842 86.433.599.817 + Nguyen 3ii 228 92.704.835.258 86.452.099.817 + Gii trj hao mon lily ke 229 (67.952.416) (18.500.000) 4. Chi phi xay dung ca bin da dang 230 5.8 41.539.121.855 58.734.526.249 III. Ilk d'fing sin dhu ter 240

+ Nguyen gii 241 + Gia tri hao mon lily ke 242

/V. Ctic kholin dam tar vii chink ddi km 250 5.9 189.980.633.927 • 180.491.180.180

I. Diu tu vio ding ty con 251 59.860.830.000 59.860.830.000 2. Dttu tu vio Ong ty lien ket, lien doanh 252 100.037.889.527 98.547.987.968 3. Dilu tu di han khic 258 30.081.914.400 30.081.914.400 4. Dv phong giim gii chimg khoin du ttr dai han 259 (7.999.552.188) V. Ti! sin dii km khdc 260 5.10 11.591.633.533 11.491.931.308

I. Chi phi tri truac dai hin 261 11.591.633.533 11.471.931.308 2. Tii sin thue thu nhip hoin lai 262 3. Tii sin dal han khic 268 20.000.000

TONG CONG TAI SAN 270 1.843.703.374.284 1.754.039.681.188

Cac thuyet mink dinh kern la mdt by Phan khdng kich r&i cua bcio ccio hal chinh 9

LONG TY TNHH MTV DU LJCH THIRING MAI KAN GIANG

1 BANG CAN DOI Kt TOAN

Nigay 31 Chang 12 tam 2013 Dan vi tinh: Dcingviii Nam

NGUON VON Ma Th. so mhth 31/12/2013 01/01/2013

A. NNQPHAI TRA 300 1.517.141.970.015 1.430.392.545.896

I. Ng ngAn hgn 310 1.356.309.738.215 1.273.481.112.600

I. Vay va np ngin hgn 311 5.11 1.139.936.518.414 973.903.782.115 2. Phai tea nguti ban 312 5.12 101.914.990.102 137.060.869.665 3. Ngu&i mua tra tien truck 313 512 15.164.330.500 13.533.820.619 4. Thud va cac khoin phai Op Nha nuac 314 513 9.765.607.318 6.387.133.322 5. Phai tra ngtroi lao deng 315 3.256.865.616 24.926.743.090 6. Chi phi phai tra 316 5.14 901.360.000 1.671.241.767 7. Phai tra ru)i b0 317 - 8. Phai tra theo tien d6 ke hogch hqp ding xay dtmg 318 9. Citc khoin phai tra, phai nOp ngin hp khic 10. D

319 u phong phai tra ngin han

5.15 320

77.062.267.293 93.919.878.520

11. Qu9 khen thuong, ph& lqi 323 5.16.2 8.307.798.972 22.077.643.502 Ng &II hgn 330 160.832.231.800 156.911.433.296

1. Phai tra dai hgn ngutti ban 331

2. Phai tra di hp n(ii b0 332

3. Phai tra dai han khic 333 2.000.000 2.000.000 4. Vay va ncr dai han 334 5.11 155.465.000.000 156.909.433.296 5. Thue thu nhap hoan lai phai tra 335

6. Dv phong trq cep met vi0c 336

7. Dtr !Mang phai tra dai han 337 8. Doanh thu chua thtfc hiOn 338 5.365.231.800

9. Quy phat trien khoa hcc va cong ngh0 339

13.VON CHO SO H17.1U 400 326.561.404.269 323.647.135.292

I. Van chd s6 hitti 410 326.561.404.269 323.647.135.292

1. VOn diu to cua chti set hau 411 5.16.1 254.383.671.160 254.364.118.569

2. Thang du On co Olen 412

3. Win khic dm chit sa h0u 413

4‘ C3 phieu ngan qu9 414

5. Chenh tech danh gia lai tai sin 415

6. Chenh lech t9 gia hoi doai 416

7. Quy dau to phat Wien 417 5.16.2 23.705.569.622 21.024.654.288

8. QuY dtr phong tai chinh 418 5.16.2 38.573.476.175 38.409.694.608 9. Quj, khac thu6c von chti ser tau 419

10. Lqi nhuan chua phan ph& 420 5.16.1 9.898.687.312 9.848.667.827 II. Nguem vin diu to XDCB 421

12. Quji ho trq sip xep doanh nghi0 422

Ngtain kinh phi, guy khdc 430 . -

I. Nguon kinh phi 432

2. Nguiin kinh phi da hinh thanh TSCD 433

TONG CQNG NGUON VON 440 1.843.703.374.284 1.754.039.681.188

Ccic thuyet mini; dlnh kern /à mor het pkin khOng each red cfia biro cdo red chink 10

LONG TV TNHH NITV DU LICH THUONG MAI KIEN GIANG

BANG CAN DOI KE TOAN Ngay 31 thang 12 nam 2013

Dan vj tinh: Ddng Vi't Nam

CHI TIED NGOAI BANG CAN DOI KE TOAN Thuyit minh 31/12/2013 01/01/2013

I. Tai san thud ngoai

2. Vat ttr, hang h6a nhan gi0 hO, nhan gia cong

3. Hang Ma nhin bin h6, nhan k9 giri

4.Nakh6dOidaxr1y

5. Ngoai tO cac loai

+ USD

+ EUR

6. Dv toan chi slr nghi0p, dtr an

73.218,03

257,16

1.909.206,76

257,16

/4

k

Ngay 28 thing 04 nim 2014 iam dew Ngutsi I$p K4 toan trtrofrng

TRAN THI KIM QUYET

\loofa 0). 4.• •

CONE TY TNHH I-x MOT THANR V * DU LICH-THOM I/A

KIEN MANG oti

NG LINH

Ccic thuyit minh Binh kern Iu mdt by phdn khong idch rvi cua brio ccio tai chinh 11

UNG LINH TRAN THI KIM QUYET

truli.ng To CONG 1Y TNHH

MOT THANH VIN OU 14C11 -Tlitt0

ON GANG

g 04 'lam 2014 m dtic

CONG TY TNHH MTV DU LICH THYONG MAI KIEN GIANG

BAO CAO KET QUA HOAT KONG KINH DOANH Cho nien dt) ket attic vao ngay 31/12/2013 Dan vi tinh: Dcing Viet Nam

CHI TIED

, Th. Ma so Minh Nam 2013 Nam 2012

1. Doanh thq ban hang va cung sip dich vu 01 6.1 6.182.098.859.909 5.884.556.186.927

2. Cic khoan giim trir 02 394.405.690 53.086.994

3. Doanh thu thtnin ve' ban hang va cung cap dich vy 10 6.1 6.181.704.454.219 5.884.503.099.933

4. Gia vim hang bin 11 6.2 6.054.045.238.695 5.712.178.435.725

5. Lqi nhuan gQp ye ban hang va cung cap dich vy 20 127.659.215.524 172.324.664.208

6. Doanh thu hoot Ong tai chinh 21 6.3 39.100.133.157 57.547.108.689

7. Chi phi di chinh 22 6.4 31.830.453.204 57.095.838.989

Trong d6, chi phi lai vay 23 18.798.740.503 44.800.371.055

8. Chi phi bin hang 24 103.182.048.786 98.591.128.028

9. Chi phi quin ly doanh nghi0 25 30.831.690.028 51.511.499.841

10. Lqi nhuijn thmln tir hoot ding kinh doanh 30 915.156.663 22.673.306.039

11. Thu nhap khic 31 6.5 9.652.157.282 13.670.086.462

12. Chi phi khic 32 6.6 10.508.544.460 4.161.008.137

13. Lqi nhu4n khic 40 (856.387.178) 9.509.078.325

14. 'Ring 191 nhuan ke toxin trtarc thus 50 58.769.485 32.182.384.364

15. Chi phi thud TNDN hien hank 51 6.7 8.750.000 6.985.935.751

16. Chi phi thud TNDN tioan 141 52

17. Lqi nhuan sau thug thu nh4p doanh r.ghFisp 60 50.019.485 25.196.448.613

Ngtrai 14p

Cdc thuyit mirth dinh kern /à mOr bd phdn khong Bach ren cua bdo cao tdl chinh 12

CONG TY TNHH MTV DU LICH THU.CiNG MAI KILN GIANG

SAO CAO LOU CHUYEN TIEN T (theo phuang phdp gicin tiep)

Cho Min (18 ket thtic vio ngay 31/12/2013

Dan vi tinh: Ddng Viet Nam

CHi TIED

I. LIYU CHUYEN TIEN T H04.T DQNG SXKD

Lqi nhuan trtr&c thud

2. Dieu chiral cho cAc khoin

Khau hao tai san co djnh

Cac khoin der phong

Lai, 18 chenh tech gia hOi doii chtra thvc hien

Lai, 1(1 tit host Ong dAu to

Chi phi lai vay

3. Lqi nhOn tir hoot Ong kinh doanh &ink nhting thay doi vim Inv dOng

Tang, giam cac khoan phai thu

Tang, giam hang ten kho

Tang, giam cac khan phai tra (kh8ng ks lai vay phai tra, thud thu nhar phai Op)

Tang giam chi phi tra max

Tien lai vay da tra

Tien thus thu nhap doanh nghiep da nit'T

Tien thu khac dr hoot dung kinh doanh

Tien chi khac tir hoot Ong kinh doanh

Lim chuyen tien thuin to host Ong san xugt, kinh doanh

II. LtrU CHUYEN TIEN Tif HOAT DQNG DAU 1. Tien chi a mua sant, xay dung TSCD va cac tai san dai

hen khic

2. Tien thu tir thanh 1y, nhtrcmg ban TSCD va cac tai san dai han khac

3. Tien chi cho vay, mua cac cong cy nq ctia cite dan vj khic

4. Tien thu hOi cho vay, ban Iai cac c8ng cv nq ctia don vj khic

5. Titn chi eau to g6p yen vac, dcm vj khac

6. Tien thu hOi dau to g6p von vao don vi khac

7. Tien thu lai cho vay, co drc va lqi nhuan dtrqc chia

Urn clitly .e'n tin thuAti tir hoot Ong dAu tu-

Ma so Th.

mink

Nam 2013 Nam 2012

01

02

03 04

5.6&5.7

58.769.485

23.839.445.644

7.453.757.557

(586.062.979)

32.182.384.364

19.927.955.126

5.752.241.889

(663.057.732)

05 7.1 (17.903.926.266) (43.948.646.574)

06 18.798.740.503 44.800.371.055

08 31.660.723.944 58.051.248.128

09 (71.264.178.206) (111.784.442.414) 10 (66.105.734.204) (8.791.040.706)

II (61.480.119.546) (3.240.527.828) 12 1.451.426.397 (7.287.062.085) 13 (71.613.408.045) (46.294.668.285) 14 (1.051.111.485) (3.932.959.917) 15 20.000.000 60.813.000 16 (12.753.410.705) (7.995.308.536)

20 (251.135.811.850) (131.213.948.643)

21 (84.031.065.117) (176.507.676.725)

22 515.545.454 . 275.452.727

23

24

25 (984.966.102.000) (1.290.617.968.984)

26 1.251.687.453.891 1.234.658.545.873

27 11.582.828.762 66.966.025.808

30 194.788.660.990 (165.225.621.301)

Ceic thuyit mink dinh kern is mit b<5 ph4n khong Rich rot mia thuyir minh bbo cao tat chink 13

CONG TV TNHH MTV DU LICH THUONG M41 KIEN GIANG

BAO CAO LUIJ CHUYEN TIEN TE (theo pinrang phcip gicin slip)

Cho nien d6 kit thfic vio ngiy 31/12/2013

Dun vi afing Viet Nam

CHI TIED MA so . m

rhink M ut 2013 Nam 2012

111. LIM CHUYEN TIEN Tir HOST KING TA! CHINH

I . Tien thu tir phat hanh co phieu, nhan von gop cOa chu se hilt' 31

2. Tien chi tra von g6p cho cac ch0 so hQu, mua Iai ce phieu cira doanh nghiep da phat hanh 32

3, Tien vay ngin han, dai han nhan ducc 33 6.828.794.166.540 6.176.684.236.772

4. Tien chi hi nq gtic vay 34 (6.664.482.392.656) (5.759.131.512.845)

5, Tien chi tra nq thue tai chinh 35

6. CO tirc, lqi nhuan dA tra cho chit sor hau 36

Ltru chuyen tien than tir boat Ong tai chinh 40 164.311.773.884 417.552.723.927

Ltru chuyen tien than trong ky (20+30+40) 50 107.964.623.024 121.113.153.983

Tien va twang diromg tien dhu ky 60 5.1 170.157.570.540 49.133.646.233

Anh Wong cues thay d6i tY gia 1161 doai quy doi ngoai to 61 1.489.693 (89.229.676)

Tien vi twang throng tier! cuOi 14 (50+60+61) 70 5.1 278.123.683.257 170.157.570.540

Nguiri 1hp KE twin tru*ng .:0° 3

CONG TY TNHH **, MOT !HANN MIEN —

* DU UGH -mu . KIEN GIANG

TRAM THI KIM QUYET UNG LINH

ng 04 nam 2014

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(tic thuyjt mini; clink kern la mat ba pita.? khang (etch rei cries thuye't minh bao cao tat chinh

14

CONG TY TNHH MTV DU LICH — THIXONG MAI KILN GIANG THUYET MINH BAO CAO TAI CHiNH Cho nien da ket thie vio ngay 31 thing •12 nam 2013 Dan vi tinh la Hong Viet Nam fret truing hop cluov ghi chi khac

Bang thuyit minh nay la mat ba phdn khong the lurch rai va duac cloc cling voi ban bcio cao tai chinh chinh kern.

1. Dac diem hoat dang cua doanh nghiep

1.1. Hinh thaw s& hum van

Cong ty Du lich - Thucmg mai Kien Giang la doanh nghiep Nha ntrac hoat dOng theo mo hinh ding ty me - tong ty con, dtroc thanh lap theo Quyet dinh s6 1033/QD7UBND ngay 28 thing 6 nam 2006 dm UY'ban Nhan Dan Tinh Kien Giang tren co so hqp nhat C8ng ty Du lich Kien Giang va Cong ty Thuong mai Kien Giang.

Tir ngay 01/07/2010 Cong ty Du lich Thuong mai Kien Giang chinh thirc chuyen thanh Cong ty trach nhiem hftu han m6t thanh vien Du lich- Thuang mai Kien Giang theo Quyet dinh 1387/QD-UBND ngay 24/06/2010 cua UBND tinh Kien Giang phe duyet phtrong an chuyen doi Cong ty Du lich - Thuong mai Kien Giang thanh Cong ty trach nhiem huu han plijt thanh vien va Giay Chung nhan clang ky kinh doanh, dang ky thue so 1700523208 do SO Ke hoach va Dati to tinh Kien Giang cap ngay 30/06/2010. C6ng ty trach nhiem han han mOt thanh vien Du lich - Thuong mai Kien Giang se ke thira mci nghia vi va quyen lai cua C8ng ty Du lich - Thucmg mai Kien Giang cu trong qua trinh hoat dOng.

Trk! sO cua C6ng ty (tat tai so 186-188-190 Dtrang Tran Phu, Phtrarng Vinh Thanh Van, Thanh pho Rach Gia, Tinh Kien Giang.

1.2. Linh vyc kinh doanh

Trong nary► 2013 linh vuc kinh doanh chinh cua C8ng ty gOm cac nganh nghe sau:

■ Mua ban xang dau va cac san pham cua Chung. Mua ban chat boi ton, lam sach d6ng co: nhat;

• Mua ban nong, lam san nguyen lieu. Mua ban Wong san tho chtra the bien. Mua ban Wong san so che.. Mua ban lmmg dup. Mua ban thuc pham. Mua ban ca va thuy san. Mua ban thit va san pham ttr thit. Mua ban mOt s6 hang thuc pham khac;

■ Xay xat thac lua, danh bong gao;

■ Mua ban dO uting c6 cOn: imp bia; ■ Mua ban d6 dung ca nhan va gia dinh;

• Mua ban vat lieu xay chmg, dO nei kim, thi6t bi cap nuck. Mua ban gO, kim khi;

• Mua ban thiet bi van phang; ■ Mua ban tap pham khac;

■ Moi gioi thuong mai. Uy that mua ban hang hoa. Dai ly mua ban, IcS, goi hang h6a;

■ Kinh doanh bat dOng san; ■ Gap von, mua co phan; • Kinh doanh ngoai hOi, yang. Dich vu cam dO;

• Mua ban dO uting khOng cOn: mac hoa qua, ntrac nggt, ntrac khoang, nuac tinh khiet;

■ Cho thue kho, bai dau xe. Mua ban thiet bi khac: vat tu, thiet bi nganh xang dau;

15

CONG TY TNHH MTV DU LICH — THYONG MAI MEN GIANG THUYET MINH BAO CAO TAI CHiNH Cho nien de ket thhe vho nay 31 thing 12 nam 2013 Dan vi tinh Hong Viet Nam trir truemg hap dux ghi chu khac

• Che bien va dong h8p thity san. Che bien va bao quan thity sin (tong lanh. Che bien NIA bao quan thity san kho. Che Wen, bao quan thity san va cac san phAm tir thity san khac;

• Ban le may vi tinh, thiet bi ngoai vi, phAn mem. Ban le thiet bi vien th8ng. Ban Id thiet bi nghe nhin;

• Hoat Ong djch vt,t c8ng nghe thong tin lien quan den may vi tinh. Hog Ong vien thong khong day. Hoat dOng vien thong khac;

1.3. Cic dun vi true thistle

Vao thati diem lhp bao cao nay Cong ty co cac dcm vj true thu6c sau:

• Xi nghi'dp kinh doanh xang dau Rach Gia

• Xi nghiep kinh doanh xang eau Phu Quoc

• Nha may the bien gao xuAt IchAu Tan Hiep

• Nha may the Wen gao xuAt Ichiu Gang Rieng

• Xi nghiep kinh doanh djch vu thtrang mai tang hap

• Nha may phAm dong h8p KTC

2. Nien de ke toan, don vi den tg sir dyng trong ke toil)

2.1. Nien dQ ke toan

Nien dO ke toan tit. 01/01 den 31/12 hang ham.

2.2. flue vj tan to sir dyng trong ke toin

Dan vi tien to sir ding trong ghi cher' ke wan: Dang Viet Nam

3. Chun Imre va the dq ke toan Ap dung

3.1. Che dq Ice toan Ap dung

Ging ty ap dyng ChuAn mkrc va Che de ke toan Vigt Nam

3.2. Hinh thlk ke toan ip dung

Cong ty Ap dung hinh tithe 1:6 toan la chimg tir ghi s6.

3.3. Tuyen bo ve vide wan dui Chun nap ke toin va Che de ke toin

Cong ty tuan thit Chan mtrc va Che de ke toan Viet Nam de soan thao va trinh bay cac bao cao tai chinh cho nien d8 ket thitc vao ngay 31 thing 12 ham 2013.

16

CONG TY TNHH NITV DU LICH - THCONG KIEN CLANG THLYET MINH BAO CAO TAI CHINH Cho nien dtl ket thin vAo ngay 31 thing 12 nam 2013

flan vi tinh la fling NO, Nam trio truing hap &lac ghi chit khac

4. Cac chinh sach ke toan tip dung

4.1. Nguyen tic ghi nhan tien va cac khoan twang throng tien

• Nguyen tic xac Binh cac khoan tuang throng tien

Tien bao gom tien tai quy, tien dang chuyen va cac khoan ky gai khong ky han. Ttrcmg throng tien la cac khoan dau to ngan han khong qua 3 thing, c6 kha nang chuyen d6i de clang thanh mot Itrang tien xac dinh va khong c6 nhieu rui ro trong chuyen doi thanh tien.

• Nguyen tic chuyen d6i cac ding tien khac ra ding tien sir dung trong ke toan

Cac nghiEp vv phat sinh bing,ngoai duvc hach ,toan theo gia h6i doai vao ngay phat sinh nghiEp vv. Cac khoan ,mvc tien va cong co g6c ngoai duoc chuyen doi sang ding tien hach toan theo gia hoi doai vao ngay lap bang can dOi ke toan.

Chenh lEch tY gia thuc to phat sinh trong kS, va chenh lEch ty gia do danh gia lai s6 du cac khoan mvc tien tai thai diem cuoi nam duoc )(Cr ly theo hu46mg clan tai thong ttr I79/2012/TT-BTC ngay 24 than 10 nam 2012 dm I36 Tai Chinh.

4.2. Chinh sach ke loan doi vii hang ton kho

• Nguyen tic danh gia hang ton kho

Hang din kho duqc hach toan theo gid g6c. Twang hop gia tri thuAn co the thuc hiEn dtrac that) hon gia goc thi hach toan theo gia tri thuAn co the thuc hiEn &roc.

Gia gisc hang ton kho bao Om: Chi phi mua, chi phi the Bien va cac chi phi lien quan trtrc tiep khac phat sinh de c6 dtrac hang ton kho a dia diem va trang thai hiEn tai.

Chi phi mua cua hang ton kho bao gom gia mua, cac loai thue khong &roc hoan Lai, chi phi van chuyen, boc xep, bao quan trong qua trinh mua hang va cac chi phi khac c6 lien quan tr%rc tiep den viEc mua hang ton kho. Cac khoan chiet khau thuong mai va giam gia hang mua do hang mua kh8ng thing quy cach, pham chAt &roc trir (-) kh6i chi phi mua.

• PhuOng phdp xac dinh gid tri hang ton kho cu6i kj,

Gia tri hang tint kho dtroc xac dinh theo phtrcmg phap binh quan gia quyen

• Phucmg phap hach toan hang ton kho

Hang ton kho duac hach toan theo phuang phap ke khai thuang xuyen

• Lap du phong giam gia hang ton kho

Cu6i ky ke toan nam, khi gia tri thuAn co the thuc hiEn duoc cUa hang ton kho nh6 hon gia gOc thi phai lap du phong g,iam gia han4 ton kho. So du phong giam gia hang ton kho dtrac lap la so chenh lEch giira gia g8c dm hang ton kho lin hon gia tri thuan co the thuc hiEn ducc dm hang ton kho.

Du pls:mg giam gia hang ton kho dtrac thuc hiEn tren co sa timg mat hang ton kho. D6i vii dich vv cung cap da dang, viEc lap du phong giam gid hang ton kho dm:cc tinh theo timg loai dich vu co mix gia rieng biEt.

17

CONG TY TNHH MTV DU LICH — THU'ONG MAI KIEN GIANG THUYET MINH BAO CA.0 TAI CHiNH Cho nien (1(1 kat thtic vao ngay 31 thang 12 nam 2013 Don vi tinh Id fling ViOt Nam trit truemg hap claw ghi chti khac

4.3. Nguyen tic ghi nhan cac khoan phai thu thin:mg mai va phai thu khac

• Nguyen tic ghi nhan cac khoan phai thu

Cac khoan phai thu thuang mai va phai thu khac the hien gia trj co the thuc hien dtrqc theo du kien.

• Nguyen tic du phOng phai thu kh6 dei

Du phOng phai thu khe doi duqc lap ,cho cac khoan nq phai thu qua han thanh toan hoc cac khoan nq co bang chimg chac chin la kheng thu duqc theo htrang clan tai Thong to 228/2009/TT-BTC ngay 07 thang 12 nam 2009.

4.4. Nguyen tic ghi nh4n va khiu hao tai san al dint'

• Nguyen tic ghi nhan nguyen gia tai san ce djnh him hinh

Tai san c6 dinh huru hinh duqc xac djnh gia trj ban dAu theo nguyen gia. Nguyen gia la toan be cac chi phi ma doanh nghiep b6 ra de co dtrqc tai san co dinh hau hinh tinh den thi diem dua tai san d6 vao trang thai sir dung.

• Nguyen tic ghi nhan tai san co djnh ve hinh

Tai san co djnh v6 hinh dtroy xac djnh gia trj ban dAu theo nguyen gia. Nguyen gia la toan be cac chi phi ma doanh nghiep be ra de co duqc tai san ce djnh vo hinh tinh den thi diem dua tai san do vao trang thai sir dung theo du tinh.

• Phtrang phap khAu hao

Nguyen gia tai san co djnh dtrqc khAu hao theo phucmg phap throng thing trong snot thOi gian hixu dung du tinh cua tai san. TS, le khAu hao ap dung theo quy djnh tai Thong to 45/2013/TT-BTC ngay 25 thang 04 nam 2013 dm Be Tai Chinh.

• Th&i gian khAu hao uac tinh cho met s6 nhOm tai san nhu sau:

+ Nha cfra, vat kien trim + . May moc thiet bi + Phucmg tien van tai, truyen dan + Thiet bj van phong, citing cu quan lY + Tai san c6 dinh vo hinh - phAn mem ke toan

10 - 50 nam . 08 - 15 narn 08- 10 !lam 04 - 08 nam

05 nam

4.5. Nguyen tic ghi nh4n cite khoin &In to vao eking ty con, eking ty lien kat

• Nguyen tic ghi nhan cac khoan dAu tu

Cac khoan dAu tu vao ding ty con va ding ty lien kat, cac khoan dAu to chin khoan ngin han, dai han, cac khoan dau tu ngan han, dai han khac dtrqc ghi nhan theo gia gee.

• Phuang phap lap du phOng giam gia dAu tu chimg khoan ngin han, dai han:

Cuei kY ke toan nam, khi gia trj thuAn co the thuc hien ductc,cua chimg khoan dAu nh6 han gia goc thi phai lap dv phOng giam gia dAu to chUng khoan. So du phOng giam gia dau tu chtmg khoan duqc lap la s6 chenh Lech gins gia gee dm chung khoan dAu tu Ion han gia tri thuAn co the thuc hien duqc cua chang.

18

CLING TY TNHH MTV DU LICH — l'HUtiNG MAI KILN WANG THUYET MINH BAO CAO CHINH Cho nien de ket tittle vao ngay 31 thang 12 nam 2013 Don vi tinh la Ding Vift Nam nit truing hop ehtqc ghi chit Mac

• PhIrcmg phap lap du phong khoan Win dau tu cua doanh nghiep vao to chirc kinh

Cu6i kY neu to chirc kinh ma doanh nghiep dang dau to bi 16 (trir truing hop to theo hooch dA duqc xac dinh trong phtrang an kinh doanh ft-0k khi dau tu) thi phai lap du phong.

4.6. Phircrng phip phan b6 chi phi tra trtr&c ngin han va dai h#n

Cac cong cu, dung cu da dua vao sir citing ducc phan vao chi phi trong kY theo phucrng phap dtrtmg thang vori thoi gian phan bo nhu sau:

+ Khong qua met nam d6i vii nhQng cong cu, dung cu thuOc nh6m vat re tien mau hong

+ Khong qua 2 nam d6i voi cling cu, dung cu c6 gia trj 16n thoi gian hau dung dai tren 1 nam

Chi phi tra tnrac khac duqc phan b6 vao chi phi trong ky theo phuang phap throng thang v6i th6i gian phan bo tuang *iv v6i thoi gian hieu luc hqp &Mg.

4.7. Chi nhan chi phi phai tra

Chi phi phai tra ducfc ghi nhan can cir vao cac thong tin c6 dtrqc vao thoi diem cu6i ham va cac u6c tinh dua vao thong ke kinh nghiem.

4.8. Ghi nhtin cac khofin phai tra thuxrng mIIi va phai tra khic

Ng phai tra xac djnh nghia vu hien tai cua doanh nghiep khi doanh nghiep nhan ve met tai san, tham gia met cam ket hoac phat sinh cac nghia vu phap1S,.

4.9. NguOn yin trich 14p cac quy dcr hit tir Ivi nhu(in sau thus

Lqi nhuan thijc hien caa citing ty sau khi nE5p thus thu nhap doanh nghi•O va loai trir cac khoan thu nhap khong duqc chia lqi nhuan, duck', phan phoi nhu sau:

Trich 10% vao quy du phong tai chinh.

S6 con lai duqc phan ph6i theo ty le gift von nha nuot du tu tai ding ty va von ding ty tu huy dOng binh quan trong nam:

• Phan lqi nhuan duqc chia theo von nha ntrOc dau tu &roc diing de tai dau tu b6 sung von nha nuerc tai ding ty nha ntrOc.

• Lqi nhuan dtrqc chia theo von tu huy deng ducc phan ph6i nhu sau: trich 30% vao guy dau to phat trien, trich Vol da 5% lap qu, thuong Ban quanldieu hanh ding ty, so lqi nhuan con lai dtrqc phan phoi vao quy khen thuang ph6c lqi cua cong ty khong vtrqt qua 3 thang ltrang thuc hien, lqi nhuan sau khi da trich quy khen thuong, phtic lqi con thira dtrqc b6 sung vao qu'y dau to phat trien.

4.10. Nguyen tic ghi nhOn cac khoin thus phai nOp

Cong ty nep thus gia tri gia tang theo phuong phap Ichtiu

Cong ty co nghia vv nOp thud' thu nhap doanh nghiep v6i thud' suit 25% tren thu nhap chiu thud.

19

CONG TY TNHH MTV DU LICH - THYONG MAI KIEN GIANG THUYET MINH SAO CAO TAI CHiNH Cho nien d§ ket thtic vao ngity 31 thang 12 nam 2013 Dan vi tinh la Ddng Viet Nam frit intern hap dirge ghi chu /Mac

Cac bao caothud ctia Cong ty chiu sir kiem tra cua co quan thud. Do viec ap dung Lust va cac qui dinh thud doi voi cac nghiep vu khac nhau co the duqc hieu theo nhieu cach khac nhau, do vSy, cac so lieu thud the hien tren bao cao tai chinh co the bi thay doi theo quyet dinh cuoi ding ciut ca quan thud.

4.11. Nguyen tic ghi nh(in doanh thu

Doanh thu ban hang dtrqc xac dinh theo gia tri hop 1S, cua cac khoan dA thu hoac se thu dtrqc. Trong hau het cac trtrtmg hqp doanh thu dtrqc ghi nhan khi chuyen giao cho ngtrai mua phan Ian rui ro va lqi felt kinh to gan lien voi quyEn sa heiu hang hon.

Doanh thu ve cung cap djch vu duqc ghi nhan khi kdt qua cua giao dich do duqc xac dinh mot cach clang tin cay. Tnrang hqp giao djch ye cung cap dich vu lien quan den nhieu ky thi doanh thu duce ghi nhan trong 14 theo ket qua phan citing viec hoan thanh vac, ngay 14 bang can doi kE toan cua ky do.

5. Wong tin bo sung cho cac khoan tiny trinh bay tren bang can doi ke toan

5.1. Tien WI cac Ichoiin tilling throng tien

31/12/2013 01/01/2013 Tien mat 1.926.211.718 2.513.922.012 Tien gu7 ngan hang (5.1.1) 95.208.371.539 167.643.648.528 Tien dang chuyen 18.589.100.000 TiEn girl co ky han duoi 3 thang (5.1.2) 162.400.000.000 C§ng 278.123.683.257 170.157.570.540

(5.1.1) Chi tiet flan giri ngan hang:

31/12/2013 TiEn girl ngan hang - VND 93.655.834.139 Tien girl ngan hang - USD 73.218,03 # 1.544.996.955 Tien gui ngan hang - EUR 257,16 # 7.540.445 COng 95.208.371.539

(5.1.2) Chi tiet tin giri co ky han:

31/12/2013 TiEn giri ky han tai PVcomBank- VND Van pitting Cong ty 86.160.000.000 Tien girl ky han tai SHBBank - VND Van phong Cong ty 17.640.000.000 Tien gdi ky han tai OCBBank - VND Van phong Ong ty 27.600.000.000 Tien gdi ky han tai VietinBank - VND Van phong Ong ty 31.000.000.000 COng 162.400.000.000

5.2. Cac khoan (tau tir tai chinh ngan bRin

31/12/2013 01/01/2013 TiEn gin co ky han tren 3 thang (5.2.1) 1.457.962.373 268.108.081.837 ging 1.457.962.373 268.108.081.837

(5.2.1) LA khoan tien girl tai Sacombank dm Xi nghiep kinh doanh 'tang dAu Phu QuOc

20

CONG TY TNHH MTV DU LICH - THUVNG MAI KIEN GIANG THUYET MINH SAO CAO TAI CHiNH Cho nien dq ket thtic vio ngay 31 thing 12 nam 2013 Dan vi tinh la Ddng Viet Nam frit. truing hap &fay ghi chti khac

5.3. Cac khofin phai thu ngin httn 31/12/2013 01/01/2013

Phai thu khach hang 274.650.733.519 169.999.782.245 Tra truck cho nguiri ban 199.757.793.771 239.609.547.302 Cac khoan phai thu khac (5.3.1) 24.345.766.060 26.850.698.002 Du phong cac khoan phai thu kh6 d6i (5.3.2) (65.636.182.988) (50.182.873.243) COng 433.118.110.362 386.277.154.306

(5.3.1) Chi tiet phai thu khac

Tinh trong ng Ph& thu khac tai Van phong cong ty

Pham Van Buoi (CHTM An Minh) Nguyen Gia D4t (CHTM Phu Quo'c) ng kho doi Nguyen Thi Thu Ha (CH BH TP Rgh Gia) Ding Xuan Hoa (CHTM Ging Rieng) Nguyen Thanh Hung (BTGTU Kien Giang) TrAn Kien Nghi (143 TrAn Phti-RG-KG) no. kilo doi Phan Ngoc Thien (XN giet mei gia cam) ng kho del BQL cac du an DT-XD TX Ha Tien Cong ty CP Du lich Kien Giang Cong ty CP Thy san Kien Giang Cong ty TNHH MTV TMDV Kien Giang Phai thu cac d6i ttrgng khac Phai thu ve c6 phAn hoa Du ng TK 3388 — phai thu CNV ve thue TNCN

Phai thu khdc tgi Nha may Gijng Ruing Phai thu ve ho trg lai suit Phai thu cac d6i ttrgng khac Du ng TK 3388

Phdi thu khdc tgi XN kinh donnh xdng duu Rgch Gia Phai thu' cac doi tugng khac Du ng TK 3388

Phdi thu vd hi; try ldi slat tpi Nha may Tan Hrep Phdi thu CM/ vd bdo ham tcti Nha may Do Hpp

COng

31/12/2013 21.226.463.966

50.329.549 43.413.458

4.071.617.000 373.103.200

15.000.000 7.800.000

77.468.495 2.169.919

2.000.000.000 372.081.158

13.117.052.515 51.611.560

916.283.318 128.533.794

1.434.529.744 1.422.000.000

7.588.800 4.940.944

272.079.380 74.966.325

197.113.055

1.378.000.000 34.692.970

24.345.766.060

(5.3.2) Chi tiet du phong ng phai thu kho doi

SO dtr ding ny can trich

du phong Nhom phai thu khach hang 20.324.848.581 Nhom tra truck cho ngu&i ban 57.681.199.540 Nh6m phai thu khac 778.496.649 Nhom tam img 7.759.341 Ci)ng 78.792.304.111

S4 clkr !thong (1.1 trich kip

SO thy phong phai trich 14p theo quy dinh

7.468.727.458 14.243.402.691 57.681.199.540 57.681.199.540

478.496.649 778.496.649 7.759.341 7.759.341

65.636.182.988 72.710.858.221

Si trich thitu

6.774.675.233

300.000.000

7.074.675.233

21

CONG TY TNHH MTV DU LjCH — THU'ONG MAI KIEN GIANG THUYET MINH BAO CAO TAI CHiNH Cho Men do ket thtic vao ngay 31 thing 12 nim 2013 Dan ri tinh la Ddng Viet Nam frit. truing hap dirac ghi chzi Mac

5.4. Hang ton kho

31/12/2013 01/01/2013

Hang mua dang di dutmg 20.037.431.271 Nguyen ligu, vat ligu 44.908.173.509 45.532.724.237 Cong cu, (long co 1.891.932.692 1.738.017.760 Chi phi san xuat kinh doanh ddr dang 227.079.884.703 149.880.981.956 Thanh pham 48.291.470.730 51.515.089.298 Hang Ma 108.373.920.491 66.163.024.323 Hang gin ban (5.4.1) 17.038.779.690 44.939.760.163 Cong gia gac hang tan kho 467.621.593.086 359.769.597.737 Dor phong giam gia hang ton kho Gil tri thuAn c6 the th*rc hien 467.621.593.086 359.769.597.737

(5.4.1) Chi tier hang girl ban:

Gao thanh phAm girl tai C6ng ty TNHH Lucmg thvc ThukIn Phat Gao thAnh phAm xuAt ban cho Wee Tiong PTE LTD Singapore Ca hOp thanh phim xuAt ban cho• lam tty khai xuAt IchAu

31/12/2013

2.111.675.635 10.324.601.400 4.602.502.655

Cong 17.038.779.690

5.5. Tai sin ngin han khac

31/12/2013 01/01/2013

Chi phi tra Mr& ngin han (5.5.1) 1.994.922.629 2.316.599.498 Thue GTGT duqc khAu trir 24.404.548.871 7.766.582.337 Thue va cac khoan phai thu Nha nuac 184.172.502 Tai sin thieu cha xir (5.5.2) 2.365.795.312 4.027.935.847 Tam Ung cho nhan vien 1.825.904.464 2.147.550.325 Cong 30.775.343.778 16.258.668.007

• (5.5.1) Chi tier chi phi tra ft-Wm ngin han:

31/12/2013 Van phong tong 01- chi phi MI vay loam 2013 con treo lgi 1.044.165.662 Xi nghifp klub doanh xiing dau Pha Quiic — hi'm 97.292.181 )6" nghifp Al,:!: doanh dick vg among rngi tong hgp - ding cy dyng cy 2.478.051

Mnghtep kin/ doanh _rang dau Rgch Gid 662.474.459 Phi bao hiem cfra hang xang dAu 193.905.792 Chi phi chts phan b6 khac 468.568.667

/Vita may thyc phlint dang Itgsp KTC 188.512.276 Cling cy dung cu chi phan b6 99.371.358 Phi bac, hiem 65.724.183 Chi phi ch6 phan b6 khic 23.416.735

COng 1.994.922.629

22

CONG TY TNHH MTV DU LICH — THUVNG MAI KIEN GIANG THUYET MINH BAO CAO TAI CHINH Cho nien dq ket Mac vim ngay 31 thing 12 nem 2013 Don vi tinh let Dang Viet Nam trit trizemg hqp &fax. ghi cha khcic

(5.5.2) Chi tilt tai san thieu cha xir 1y:

Hao but gao vuqt dinh mire tai NM the bien gao xuit khAu Gieng Rieng Hao but xang dAu vuqt dinh mire tai XN kinh doanh xang dau Rach Gia Hao but xang dau vuqt dinh mirc tai XN kinh doanh xang dau Phu QuiSc COng

5.6. Tang, giim tai san co dinh huu hinh

31/12/2013 1.755.466.624

605.943.204 4.385.484

2.365.795.312

t

Khoan myc

I. NGUYEN CIA TSUI

Nha cira vOt kiln frac

May mOc

that 14

Pktrang tln tai

That bj von pheng

ging

SO dir diu ky 143.050.770.940 106.425.240.317 36.252.670.163 2.111.984.445 287.840.665.865

Tong trong ky 75.1 73.81 7.054 31.03 7.920.020 62.436.363 106.2 74.1 73.43 7 Tang do mua sem 6.393.369.304 2.461.531.723 8.854.901.027 Tang tir XDCB 68.780.447.750 27.928.390.893 62.436.363 96.771.275.006

Tang do Olin loci loi tai san 647.997.404 647.997.404

Giam trong ky 2.448.241.804 1.666.841.234 1.049.893.93R 944.594.603 6.109.5 71.5 79

Gam do phan looi 1oi tai san 89.788.164 558.209.240 647.997.404

Giant chuy6n sang CCDC 618.205.633 1.666.841.234 65.844.290 944.594.603 3.295.485.760

Giam thanh ly 1.740.248.007 425.840.408 2.166.088.415

S6 dtr cu6i ky 215.776.346.190 135.796.319.103 35.265.212.588 1.167.389.842 388.005.267.723

II. GIA TR, HAO MON

S6 dir dau ky 31.997.810.868 23.052.811.137 15.069.465.897 1.403.206.756 71.523.294.658

Tong trong kj, 9.180.527.1 70 10.6 74.111.025 3.872.441.828 128.133.999 23.855.214.022

Tang do trich khau hao 9.180.527.170 10.608.890.231 3.872.441.828 128.133.999 23.789.993.228

Tang do Olin tool loi tai san 65.220.794 65.220.794

Giant trong ky 1.785.759.090 1.233.134.506 450.362.815 762.393.817 4.231.650.228

Giam do phin looi 101 tai san 27.279.746 37.941.048 65.220.794

Giam chuyen sang CCDC 340.581.164 1.233.134.506 35.575.950 762.393.817 2.371.685.437 Giant thanh ly 1.417.898,180 376.845.817 1.794.743.997

SO dtr cu6i ky 39.392.578.948 32.493.787.656 18.491.544.910 768.946.938 91.146.858.452

III. GIA TR1 CON LAI

Tai ngay dau nem 111.052.960.072 83.372.429.180 21.183.204.266 708.777.689 216.317.371.207

Tyi nghy cu6i nAm 176.356.487.496 103.329.811.193 16.773.667.678 398.442.904 296.858.409.271

5.7. Ting, giim tai sin c6 dinh vo hinh

Khan myc Quyen sir dyng

dAt PhAn mem ki

tohn ging

I. NGUYEN GIA TSCD

SO dir dau ky 86.422.099.817 30.000.000 86.452.099.817

Tdng trong ky 6.350.235.441 6.350.235.441

Tang do mua sem 4.900.000.000 4.900.000.000

Tang do XDCB 1.450.235.441 1.450.235.441

23

CONG TY TNHH MTV DU LICH — THUONG MAI KIEN GIANG THUYET MINH BAO CAO TAI CHiNH Cho nien de ket thtic vao ngay 31 thang 12 nem 2013 Dan vi tinh la Thing Viet Nam tric owing hap duac ghi cha khac

Chi tiet tang, giant till san co Binh v6 hinh theo)

Glom trong 97.500.000 97.500.000 Giam chuyin sang CCDC 12.500.000 12.500.000 Giam thanh 15, 85.000.000 85.000.000

SO dtr cu6i 92.674.835.258 30.000.000 92.704.835.258

II. GIA TR! HAO MON LIN" Kt

SO du. dAu 1c5' 18.500.000 18.500.000

Tang khan hao 44.764.916 4.687.500 49.452.416

SO du• cu6i icy 44.764.916 23.187.500 67.952.416

III. CIA T111 CON LAI Tai ngay tau nem 86.422.099.817 11.500.000 86.433.599.817

Ti nay cu6i mire 92.630.070.342 6.812.500 92.636.882.842

5.8. Chi phi 'city ding CO' ban do. dang,

31/12/2013 01/01/2013 Chi mua sem tai san do dang (5.8.1) 19.743.302.273 11.000.274.909 Chi xay dkmg ca ban do dang (5.8.2) 21.795.819.582 47.734.251.340 gong 41.539.121.855 58.734.526.249

(5.8.1) Chi tiet mua sem tai san (ley dang: 31/12/2013

Khu dan cu Ap Hoa ThuAn, VTnh Hoi Hiep, CT,G 10.047.750.000 Khu do thj mOi Thanh Dong A - Huyen Tan Hie') 103.697.273 Cita hang xang dAu DA Khu 67,5 ha ( Phu Qu6c) 572.736.000 Cita hang xang dau s6 1 7.879.119.000 Gia tri mua dat bO song kho Klett Luang 660.000.000 Tien 14 guy mua cira hang xang dau TtIng Liem 480.000.000 COng 19.743.302.273

(5.8.2) Chi tiet xay dung ca ban do dang 31/12/2013

Cita hang xang dAu so 10 - Tan Hiep 105.023.657 Kho ngoai quan + sieu thi mien dale Ha Tien 15.676.640.831 Khu dan cu Ap Hoa Thuen, Vinh Hoa Hiep, CT,G 5.168.414.789 Du an CH Xang DAu s6 18 -Huyen An Minh 3.636.364 Du an "CHXD s6 11" — Kinh 7 Huyen Tan Hiep 3.636.364 Khu do thj mai Thanh DOng A - Huyen Tan Hiep 595.321.338 Nha may lau bong goo LD Campuchia 95.209.091 Nha may the Wen goo XK Ging Rieng (Mon) 18.285.056 Khu Dan Cu Phia Tay TT Ging Rieng 5.828.000 Cita hang xang dau so 1 81.096.819 Day Nha Ph6 Keith 5 (Tan Hiep) 42.727.273 COng 21.795.819.582

24

CONG TY TNHH MTV DU LICH - THVONG MAI KIEN GIANG THUYET MINH BAO CAO TAI CH!NH Cho nail d§ ket thtic vac) ngay 31 thing 12 nam 2013 Dan vi tinh là Ddng Viet Nam frit truing hop chivy ghi cha khac

5.9. Cac khoin dAu ttr tai chinh dal han

31/12/2013 01/01/2013 DAu tu vao cong ty con (5.9.1) 59.860.830.000 59.860.830.000 DAu tu vao cong ty lien ket, lien doanh (5.9.2) 100.037.889.527 98.547.987.968 DAu tu dai hen khac (5.9.3) 30.081.914.400 30.081.914.400 Du phong giam gia du tu dai han (5.9.4) (7.999.552.188) Cong 189.980.633.927 180.491.180.180

(5.9.1) Chi tiet ck khoan dAu tu vao cong ty con

31/12/2013 TS, If OF v6n/ von dieu Ig

C6ng ty TNHH MTV TMDV Kien Giang 42.000.000.000 100,00% Cling ty CP Van tai Thuy b6 Kien Giang 11.028.210.000 85,66% Cong ty CP Nuac da Thuy san Kien Giang 6.832.620.000 62,20% ging 59.860.830.000

(5.9.2) Chi tiet ck khoan dau to vao cong ty lien doanh, lien ket

31/12/2013 TS, Ig g6p v6n/ v6n diet, Io

C6ng ty CP Nemg LAm San Kien Giang 9.271.700.000 30,02% Cong ty CP Che bien Thiry san xuAt khAu Ngo Quyen 4.880.000.000 35,00% Cong ty CP Thuc phflm dung h6p Kien Giang 9.766.850.000 38,08% Cong ty CP Sach va Thiel bi tru6ng hoc 2.560.480.000 20,00% Cling ty CP Kinh doanh Ming san Kien Giang 9.836.000.000 22,35% Cong ty CP Du lich Phu Qutic 29.000.000.000 36,26% Cong ty CP Thucmg mai Dich vg Dao Ngoc 4.200.000.000 21,00% Cling ty CP Kien Hung I 7.500.000.000 30,00% Cong ty TNHH xang dau Kien Giang 23.022.859.527 31,10% COng 100.037.889.527

(5.9.3) Chi tiet cac khoan dau tu khac

31/12/2013 TS, Ig g6p von/ v6n diet

Ong ty CP Sai Gen Phu Qu6c 3.718.400.000 11,62% Ong ty CP Du lich Kien Giang 12.525.630.000 14,52% Cong ty CP Xi mat-1g Ha Tien 2 Kien Giang 477.604.400 Cong ty CP Thtrang mai Sabeco Song HO 12.800.000 T6ng Ong ty xang dliu Viet Nam 13.347.480.000 COng 30.081.914.400

25

Co N TY TNHH MTV DU LICH — THUVNG MAI KILN GIANG THUYET MINH BAO CAO TAI CHINH Cho tan de lek thfic vao ngay 31 thing 12 Om 2013 Dan vi tinh la Ddng ViOt Nam trio truing hap dux ghi chu khac

(5.9.4) Chi tier cac lchoan du phong giam gia cac lchoan dau ttr tai chinh dai han phai trich1Ap theo qui djnh:

Von chti sly halt Von gap cac t ben tai don vi htrc tai ngay 31/12/2013

T.s, von Op/ von Op One to

Mk dtr phong theo qui dint)

Cong ty CP Giao thOng Thay be 12.874.720.000 12.253.223.693 85,66% 532.373.737 1,13.vtrvt qua

Ong ty TNHH Kien Hung 1 25.000.000.000 von dieu Ig 30,00% 7.500.000.000 COng 8.032.373.737

Nam 2013 don vi chtra trich1ap citr phong giarn gia cac khoht dau to tai chinh dai han neu tren.

5.10. Tai san dai han khac

31/12/2013 Chi phi tra truck dai hart (5.10.1) 11.591.633.533 1“, quy, ky urge dai han

01/01/2013 11.471.931.308

20.000.000 COng 11.591.633.533 11.491.931.308

(5.10.1) Chi tiet chi phi tra truck dai han 31/12/2013

Van phong ding ty - Cling cy, dyng cy cher phan bo 210.843.450 XN kinh doanh DV-TM Thng hop - Ging cy, Ong cy chtit phan hi; 74.303.977 Nha may thrc pham (long kip KTC 4.620.385.793

Chi phi chuyen giao tong nghe 165.666.673 Citing cu, dung cu char phan bo 4.377.426.562 Chi phi char phan b6 khac 77.292.558

Rieng Nha may chi ban ggo xult khan bo Ong cy, dung cu char phan bo

2.235.022.432 2.217.521.887

Chi phi char phan b6 khac 17.500.545 Nha may chi ban ggo xuat khan Tan !Nil.) 2.563.607.782

Phi bao hiem 167.779.668 Cling cu, dung cu char phan b6 2.355.766.663 Chi phi 6ar phan b6 khac 40.061.451

Xi nghiep kinh doanh „wing dhu Rock GM 1.188.028.428 Ong cu, dung cu char phan NI 638.849.073 Chi phi sira chaa cac et:1'a hang xang dau 549.179.355

Xi nghifp kin!, doanh xang dau Pita Quhc 699.441.671 Cong cy, dung cu chi, phan bo 164.506.933 Chi phi sCra chaa cac cfra hang xang dau 534.934.738

COng 11.591.633.533

5.11. Cac khan vay va rig ngan han, dai 11411

Vay ngin htin 31/12/2013 01/01/2013 Vay ngAn han (5.11.1) 1.120.816.518.414 955.630.218.681 No dai han den han tra (5.11.2) 19.120.000.000 18.273.563.434 C(mg ng va vay ngin km 1.139.936.518.414 973.903.782.115

26

4;4

CONG TY TNHH MTV DU LICH — THIXONG MAI KIEN GIANG THUYET MINH BAO CAO TAI CHiNH Cho tan di) kit thee vat) nghy 31 thing 12 tam 2013 Dan vi tinh la aing Viet Nam frit Throng Op duce ghi chti khcic

Vay dal hpn Vay dai han Ng dai hart Cong lig vir vay did hgn Iwn

C(ing vay nglin hart vi dai h#n

31/12/2013 155.290.000.000

175.000.000 155.465.000.000

1.295.401.518.414

01/01/2013 156.734.433.296

175.000.000 156.909.433.296

1.130.813.215.411

(5.11.2)

(5.11.1) Chi tier ctic khaki vay ngin hen:

Ngan hang Dim to & Ph& trien Viet Nam - CN Kien Giang Ngan hang TMCP Ngoai Thuong - CN Kien Giang Ngan hang TNHH MTV HSBC - Tp. HO Chi Minh Ngan hang TMCP Cong Thucmg - CN Klett Giang Ngan hang TMCP Quitn DOi - CN Can The CQng

31/12/2013

228.217.046.600 447.346.855.200

58.995.704.692 242.856.719.531 143.400.192.391

a TI .1

1.120.816.518.414

(5.11.1.a) Khan vay Ngan hang Diu to & Ph& Sit Viet Nam - CN Kien Giang

Thyp tang Ngsly vay Thiri hpn USD

31/12/2013 VND

155/2013/HD 05/09/2013 4 thing 1 1.000 232.047.584 158/2013/HD 11/09/2013 4 thin 79.000 1.666.523.557 159/2013/HD 13/09/2013 4 than 156.000 3.290.856.645 161/2013/HD 16/09/2013 4 thing 82.000 1.729.809.262 162/2013/HD 18/09/2013 4 thang 212.000 4.472.189.800 163/2013/HD 18/09/2013 4 thang 119.000 2.510.332.954 164/2013/HD 18/09/2013 4 thang 167.000 3.522.904.229 165/2013/HD 19/09/2013 4 thing 236.000 4.978.475.437 166/2013/HD 19/09/2013 4 thing 114.000 2.404.856.779 167/20.13/HD 20/09/2013 4 thing 568.300 11.988.421.995 168/2013/HD 23/09/2013 4 thing 331.500 6.993.070.370 169/2013/HD 23/09/2013 4 thang 158.500 3.343.594.732 170/2013/HD 24/09/2013 4 thang 355.000 7.488.808.391 171/2013/HD 25/09/2013 4 thing 378.900 7.992.984.505 172/2013/HD 25/09/2013 4 thang 14.000 295.333.289 173/2013/HD 26/09/2013 4 thang 142.000 2.995.523.356 174/2013/HD 26/09/2013 4 thing 79.000 1.666.523.557 175/2013/HD 26/09/2013 4 than 142.000 2.995.523.356 176/2013/HD 27/09/2013 4 than 521.000 10.990.617.385 177/2013/HD 30/09/2013 4 thang 142.000 2.995.523.356 178/2013/HD 30/09/2013 4 thing 20.000 421.904.698 179/2013/HD 01/10/2013 4 thing 118.000 2.489.237.719 180/2013/HD 01/10/2013 4 thing 151.000 3.185.380.470 181/2013/HD 02/10/2013 4 thang 142.000 2.995.523.356

27

I

CONG TY TNHH MTV DU LJCH - THUONG MAI MEN GIANG THUYET MINH BAO CAO TAI CHiNH Cho Wen dO ket thee vim ngiy 31 thing 12 nim 2013 Dan vi tinh is Ddng Viet Nam air truing hap &tar ghi chef Ida

Khoin vay Ngfin hang DAu to & Phit trien Via Nam - CN Kien Giang (tiep theo) Hop Bong

Nth, vay Thai him USD

VND

186/2013/HD 10/10/2013 3 thing 16.000 337.523.758 187/2013/HD 11/10/2013 3 thing 47.000 991.476.040 188/2013/HD 14/10/2013 3 thing 23.000 485.190.403 189/2013/HD 14/10/2013 3 thing 57.000 1.202.428.389 190/2013/HD 14/10/2013 3 thing 398.000 8.395.903.491 191/2013/HD 15/10/2013 3 thing 448.000 9.450.665.237 192/2013/HD 17/10/2013 3 thing 397.000 8.374.808.257 193/2013/HD 18/10/2013 3 thing 47.000 991.476.040 194/2013/HD 18/10/2013 3 thing 149.000 3.143.190.001 195/2013/HD 21/10/2013 3 thing 47.000 991.476.041 196/2013/HD 21/10/2013 3 thing 54.000 1.139.142.685 197/2013/HD 01/11/2013 3 thing 90.000 1.898.571.141 198/2013/HD 08/11/2013 3 thing 71.000 1.497.761.678 199/2013/HD 12/11/2013 3 thing 727.000 15.336.235.775 200/2013/HD 14/11/2013 3 thing 155.000 3.269.761.410 201/2013/HD 15/11/2013 3 thing 2.000.000.000 202/2013/HD 15/11/2013 3 thing 420.000 8.859.998.659 203/2013/HD 20/11/2013 3 thing 42.000 885.999.866 204/2013/HD 21/11/2013 3 thing 54.000 1.139.142.685 205/2013/HD 22/11/2013 3 thing 74.000 1.561.047.383 206/2013/HD 25/11/2013 3 thing 38.000 801.618.926 207/2013/HD 25/11/2013 3 thing 23.000 485.190.403 208/2013/HD 26/11/2013 3 thing 61.000 1.286.809.329 209/2013/HD 27/11/2013 3 thing 23.000 485.190.403 2I0/2013/HD 28/11/2013 3 thing 88.000 1.856.380.672 2I1/2013/HD 28/11/2013 3 thing 275.000 5.801.189.598 212/2013/HD 29/11/2013 3 thing 71.000 1.497.761.678 2I3/2013/HD 02/12/2013 3 thing 23.000 485.190.403 2I4/2013/HD 02/12/2013 3 thing 51.000 1.075.856.980 215/2013/HD 09/12/2013 3 thing 71.000 1.497.76L678 216/2013/FID 11/12/2013 3 thing 149.000 3.143.190.001 217/2013/HD 19/12/2013 3 thing 203.000 4.282.332.685 218/2013/HD 24/12/2013 3 thing 131.000 2.763.475.772 219/2013/HD 25/12/2013 3 thing 47.000 991.476.041 220/2013/HD 30/12/2013 3 thing 3.720.000.000 221/2013/HD 30/12/2013 3 thing 14.940.000.000 222/2013/HD 30/12/2013 3 thing 12.000.000.000 223/2013/HD 31/12/2013 3 thing 116.000 2.447.047.249 224/2013/HD 31/12/2013 3 thing 145.000 3.058.809.061

COng 228.217.046.600

Lai mat vay hien dOng theo timg khe uac !Min nq, trong do 'di sat cho vay bing USD ip dung trong nAm 2013 thip nhat 2,5%/nim, cao nit& 3,2%/nAm, Iii mitt cho vay bAng VND dao dOng dr 6,3% den 7%/nAm.

28

T.72Tiin? ' ;IP

CONG TY TNHH MTV DU LICH — THrONG MAI MEN GIANG THUYET MINH BAO CA.0 TAICHiNH Cho nien di) ket attic vat) ngiy 31 thing 12 natn 2013 Dan vj tinh lb EM'ng Viet Nam ma' truing hap claim ghi chic khac •

(5.11.1.b) Khoan vay Ngan hang TMCP Ngoni Thtrcmg — CN Klan Giang

Ngay vay Thai hp) 31/12/2013

USD VND 0440/13/0341/RG 01/11/2013 3 thing 8.350.000.000 0440/13/0341/RG 04/11/2013 3 thing 7.500.000.000 0440/13/0341/RG 11/11/2013 3 thing 16.000.000.000 0536/13/0341/RG 19/11/2013 3 thing 15.415.000.000 0536/13/0341/RG 21/11/2013 3 thing 7.400.000.000 0536/13/0341/RO 22/11/2013 3 thing 14.000.000.000 0536/13/0341/RG 25/11/2013 3 thing 16.345.000.000 0536/13/0341/RG 26/11/2013 3 thing 10.000.000.000 0536/13/0341/RG 28/11/2013 3 thing 2.200.000.000 0536/13/0341/RG 29/11/2013 3 thing 8.210.000.000 0536/13/0341/RG 29/11/2013 3 thing 6.000.000.000 0536/13/0341/RG 05/12/2013 3 thing 15.350.000.000 0536/13/0341/RG 06/12/2013 3 thing 18.200.000.000 0536/13/0341/RG 09/12/2013 3 thing 5.000.000.000 0536/13/0341/FtG 10/12/2013 3 thing 13.345.000.000 0536/13/0341/RG 10/12/2013 3 thing 6.000.000.000 0536/13/0341/RG 12/12/2013 3 thing 10.820.000.000 0568/13/0341/RG 11/12/2013 3 thing 34.200.000.000 0568/13/0341/RG 12/12/2013 3 thing 24.000.000.000 0568/13/0341/RG 13/12/2013 3 thing 33.170.000.000 0568/13/0341/RG 27/12/2013 3 thing 3.200.000.000 0471/13/0091/RG 08/10/2013 3 thing 106.900 2.251.784.659 0471/13/0091/RG 16/10/2013 3 thing 43.700 920.514.402 0471/13/0091/RG 24/10/2013 3 thing 118.900 2.504.557.493 0471/13/0091/RG 25/10/2013 3 thing 95.500 2.011.650.467 0471/13/0091/RG 28/10/2013 3 thing 179.600 3.783.166.743 0471/13/0091/RG 31/10/2013 3 thing 131.100 2.761.543.207 0471/13/0091/RG 05/11/2013 3 thing 111.500 2.348.680.912 0471/13/0091/RG 06/11/2013 3 thing 130.900 2.757.330.326 0471/13/0091/RG 11/11/2013 3 thing 138.500 2.917.419.788 0471/13/0091/RG 19/11/2013 3 thing 88.800 1.870.518.969 0466/13/0361/RG 04/10/2013 3 thing 881.000 18.557.738.866 0466/13/0361/RG 08/10/2013 3 thing 1.683.000 35.451.389.910 0466/13/0361/RG 28/10/2013 3 thing 47.400 998.452.693 0491/13/0361/RG 16/10/2013 3 thing 1.302.800 27.4.42.703.966 0561/13/0361/RG 06/12/2013 3 thing 1.000.000 21.064.402.799 0418/13/0361/RG 31/12/2013 4 thing 45.000.000.000

COng 447.346.855.200

Lai suAt vay bien dOng theo timg khe uoc nhan nq, trong d8 13i suAt cho vay bang USD ap chin trong nam 2013 Sp nhat 2,5%/nam, cao nhat Wait, lai suit cho vay bang VND dao dOng tir 6,5% den 7%/nAm.

29

Hoy thing

3

:1

A

CONG TY TNHH MTV DU LICH — THLVNG MAI KIEN GIANG THUYET MINH BAO CAO TAI CHINH Cho 'Wen dO ket tittle vas) ngly 31 thing 12 nam 2013 Don vi tinh la Eking Viet Nam trio truing hap eltrac ghi chit khac

(5.11.1.c) Khoin vay Ngan hang TNHH MTV HSBC — Tp. Hi Chi Minh

Khe trim vay Ngay vay Ngiy den han LE sult/nam USD

31/12/2013 VND

LAEVNM303800 04/11/2013 05/02/2014 2,90% 600.000 12.641.936.720 LAEVNM303852 08/11/2013 06/02/2014 2,90% 600.000 12.641.936.720 LAEVNM304493 30/12/2013 31/03/2014 2,20% 800.000 16.855.915.626 LAEVNM304518 31/12/2013 31/03/2014 2,20% 800.000 16.855.915.626 ging 58.995.704.692

(5.11.1.d) Khoin vay Ngan hang TMCP Cong Thuang — CN Kien Giang theo Hqp ding tin dung han mire so 12370018/HDTD ngay 30/10/2012 %raj han mire tin dung IA 300 ty ding hoac USD tucmg dmmg, th6i han hieu loc dm hop ding tin dung la 12 thing vai lai suit cho vay theo timg GiAy nhan no cu the. Trong d6 khan vay bang VND IA 220.927.965.216, lai suit tir 6,5% - 7%/nam; vay bing USD IA 1.038.763,00 USD tuang &rang 21.928.754.315 ding, lai suet tir 2,5% - 3%/nam. Khoin vay nay duqc dim bac) bang hang ton kho luan chuyen cua ding ty.

(5.11.1.e) Khoin vay Ngan hang TMCP Quin 1381 — CN Can Tho theo Hqp ding tin dung han mirc s6 169.11.451.593971 TDHM ngiy 21/06/2013 vii han mirc tin dung IA 200 ty ding hoac USD tucmg ducmg, th6i han giii ngan den 30/06/2014 vai tai suit cho vay theo timg GiAy nhin nq cu the. Khan vay nay duqc dim bio bang hang ton kho luan chuyen. Du no vay tai 31/12/2013 IA cua khe uOc nhAn nq sau:

Khe wire vay NO), vay Ngay den kin Lai suAtham USD

31/12/2013 VND

LD1330900369 05/11/2013 05/05/2014 2,80% 857.319 18.020.192.391 LD1333600198 02/12/2013 02/02/2014 6,60% 19.000.000.000 LD1334700193 13/12/2013 13/02/2014 6,50% 38.380.000.000 LD1336500208 31/12/2013 01/03/2014 6,30% 68.000.000.000 gong 143.400.192.391

(5.11.2)' Chi tier vay dii han vi nodal han den han tri 31/12/2013

Ncr din hqn Nq g6c

Ngan hang TMCP Ngoai Thtrang — CN Kien Giang (5.11.2.a) 19.120.000.000 73.290.000.000 Quy DAtt to Phat trien Kien Giang (5.11.2.b) 82.000.000.000 ging 19.120.000.000 155.290.000.000

(5.11.2.a) Khoin vay dai han Ngan hang TMCP Ngoai Thuang — CN Kien Giang

Hop ding SO tan vay Lai suit/nam NO), vay ThIri han 01 /2009NCB-DLTM/DA 750.000.000 11,10% 15/09/2009 60 thing 02/2009NCB-DLTM/DA 2.000.000.000 11,10% 29/10/2009 60 thing 0531/11/BD01/RG 7.560.000.000 12,50% 01/08/2011 60 thing 0712/11/BDO1/RG 24.000.000.000 12,50% 05/10/2011 84 thing 0742/12/BD01/RG 39.100.000.000 14,80% 03/07/2012 84 thing 1018/12/BDOI/RG 19.000.000.000 12,50% 13/09/2012 76 thing

COng 92.410.000.000 30

I

CONG TV . EN UM MTV DU LICH — THU'ONG i\11 KILN GIA NG THUYET MINH BAO CAO TAI CHINH Cho nien d(i ket dale vao ngay 31 thang 12 nam 2013 Dun vj tinh ld Eking Viet Nam trit trzthng hap duac ghi chu khac

Khoan vay dai han Ngan hang TMCP Ngoai Thuang — CN Kien Giang 92.410.000.000 VND, trong do: na dai han den han tra trong ram 20141a 19.120.000.000 VND.

(5.11.2.b) Khoan vay dai han tir Quy Diu to Phat trien Kien Giang theo Quyet djnh 2641/QD-UBND cua Chu tjch UBND tinh Kien Giang ngay 02/12/2010, thei han vay 24 thing, lai suAt vay 4,8%/nam.

5.12. Phai tra ngtroi bin vis ngtriri mua tra tien ft-irk

31/12/2013 Phai tra ngtrai ban 101.914.990.102 Ngutti mua tra tien trek (5.12.1) 15.164.330.500

01/01/2013 137.060.869.665

13.533.820.619 ging 117.079.320.602 150.594.690.284

(5.12.1) Chi tiet ngutti mua tra tien tnroc:

31/12/2013

Ngwei mua tra fru* t(ti Van Phang tong ty 10.561.701.920 Pham Khic Chinh (img den mua dit) 470.000.000 Pham Binh Duorg (img tien mua dit) 1.200.000.000 Wee Tiong PTE LTD Singapore (img den mua gao) 8.073.765.920 Newworld LTD (Ong tien mua gao) 809.886.000 TT Phat trien quy dit huyen Kien Luang 8.050.000

Ngut3i mua tra fru* tai XN Kinh doanh xang dim Rnch Gia 4.542.109.692 Nproi mua tra tritor tqi XN Kinh doanh xang ddu Phu Quac 6.109.298 Ngrai mua tra trwor tfi NM CBG Tan Hip 20.994.790 Ngwei mua tra fru* tgi NM Dd Itiip 33.414.800 COng 15.164.330.500

5.13. Thue va cat khoin phai nOp Nha nu*

31/12/2013 01/01/2013

Thue giu tri gia tang 5.022.590.220 494.497.818 Thue tieu thu dac biet 168.501.054 168.501.054 Thue thu nhap doanh nghiep 3.767.015.835 4.716.059.181 Thue thu nhap Ca nhan 707.500.209 831.235.022 Thue tai nguyen 100.000.000 100.000.000 Thue nha dit, tien thue &it 76.840.247 COng 9.765.607.318 6.387.133.322

5.14. Chi phi phai tra 31/12/2013 01/01/2013

Trich trtrOc chi phi phai tra (5.14.1) 901.360.000 1.671.241.767 COng 901.360.000 1.671.241.767

31

(TONG TY TNHH MTV LICH — TM:ONG KIEN GIANG THUYET MINH BAC) CAO TAI CHINH Cho nien du ket thue vao neap 31 thing 12 nam 2013 Don vl tinh ld aing Viet Nam frit truang hop cluvc ghi chzi Mac

(5.14.1) Chi tiet chi phi phai tra SO (15 trich

SO phai trich

SO don vi Mini 2013

n5m 2013

trich thieu

Phi try' thac xuAt khAu goo - Nha may Ging Ring

Phi lam hang xuAt khAu - Van phong cong ty

COng

5.15. Cie khoin phii tra, phii nqp khic

551.360.000 804.581.780

350.000.000 483.760.531

253.221.780

133.760.531 901.360.000 1.288.342.311 386.982.311

31/12/2013 01/01/2013 Tai san thira cha giai quyet 179.370.494 967.593.920 Kinh phi ding doan 418.009.751 622.955.050

Bao hiem xa h6i, BHYT, BHTN 114.515.718 21.973.947

Cac khoan phai tra Nha nuac ve c6 phan hoa 6.201.022.641 6.201.022.641

Cac khoan nh4rt ky guy, ky cugc ngAn han 120.000.000 100.000.000

Cac khoan phai tra, phai n'6p khac (5.15.1) 70.029.348.689 86.006.332.962

C(ing 77.062.267.293 93.919.878.520

(5.15.1) Chi tiet cac khoan phai tra khac

Phdi tra khdc tai Van phbng cong ty

Cong ty CP DAu tu Vinh Phat (g6p von dAu to du an Phu Qu6c)

Cong ty TNHH XNK Van Tan (g6p von dAu tu du an Phu Qu6c)

Cong ty CP None Lam San Kien Giang‘(gop von dAu tu du an Qu6c) Cong ty Xang dau Khu vtrc II (Ong von ‘118 trq dau tu rOng caa hang ban xang dau, kho china, thing xe bon cha dau)

Cong ty Du ljch Kien Giang

Cong ty TNHF1Thucmg mai Kien An Phil KG

Ong ty TNHH Kien Flimg I

Cong ty TNHH CK XD TM Vinh Phat

Cong ty TNHH Thai Long

DNTN Hoang Tri (bao hanh cong trinh)

Cong ty DV Cong ich Thanh Nien Xung Phong

Phai tra cac d6i tugng khac

coUu tai khoan 1388 - Van phong cong ty

Phdi tra khdc 191 Xi nghtep kink doanh tang dau Ruch Gid

P/iai trd khdc tai Xi netiO chi bijn ggo xuat khan Giang Rihtg

Phdi tra kink tai Nha Indy tittrc pham Don HOp KTC

31/12/2013

69.600.469.974

17.000.000.000

4.340.000.000

22.000.000.000

20.087.400.221

1.300.324.757

3.282.740.500

247.221.050

35.471.238

608.019.885

272.051.127

20.000.000

406.241.196

1.000.000

219.578.028

45.490.699

163.809.988

COng 70.029.348.689

32

•

CONG TY TNHH MTV DU LICH — THU'CiNG MAI KEEN GIANG THUYET MINH BAO CAO TAI CHiNH Cho Men dij ket thtic vao nay 31 thing 12 nam 2013

Dan vi tinh Bong Viet Nam frit. trudeng hap chive ghi chit khac

5.16. VOn chit sir hitu

5.16.1 Bien dt:mg ctia VOn chit so• hiku

VOn chii sir hitu Chenh 10h ty gia

hOi doii Lqi nhuan chtta

phan phi

SO (kr dttu [tam truck 249.245.147.398 1.004.159.565 9.848.667.827

Lqi nhuOn tang trong ky 25.196.448.613

Phan ph6i lqi nhuOn 1)6 sung On Nha ntrac 5.069.354.477 (5.069.354.477) Dieu chinh giam von nha mrac_chi phi tit van phiplY thanh lOp cong ty con _CT TNHH MTV TMDVKG (230.000.000) Dieu chinh tang von nha ntrac_thu Iii tien thanh Iy 2 xe hai_CT TNHH MTV TMDVKG 279.616.694

Phan ph6i lqi nhuan trich cac quy (20.127.094.136) Hoan nhOp CLTG do dinh gia SDCK cong nq gOc USD cu6i kY nam tnrerc (1.004.159.565)

SO dtr cuOi Mint trtrerc 254.364.118.569 9.848.667.827

SO dw dttu mini nay 254364.118.569 9.848.667.827

Lqi nhu4n tang trong nam 50.019.485 Cac but toan dieu chinh theo BBKT Nhit lurk Mini 2012: Dieu chinh tang win nha ntrec_chi phi ttr win phiplY thinh lop cong ty con_CT TNHH MTV TMDVKG 230.000.000 Dieu chinh tang Lqi nhuOn chua phan ph6i do Io?i ti* cac chi phi khong hqp ly trong ky 1.731.133.806 Dieu chinh tang Thue thu nhop doanh nghiep phai n6p (93.318.139)

Dieu chinh &am Quy khen thtrang phac lqi 996.433.825'

Dieu chinh tang Quy deu ttr phitt trien (2.680.915.334)

Dieu chinh tang Quy du phong tai chinh (163.781.567)

Dieu chinh giam von nha ntrac (210.447.409) 210.447.409

SO dtr cuoi niim nay 254.383.671.160 9.898.687.312

5.16.2 Tinh hinh tang giant cac quS'

Quy dau fir phat triin

Qu, cfir phong thi chinh

Quy khen thutmg, pinic IVi

COng

SO dtr dau nam nay 21.024.654.288 38.409.694.608 22.077.643.502 81.511.992.398 Dieu chinh theo Bien ban Kiem toan nam 2012 2.680.915.334 163.781.567 (996.433.825) 1.848.263.076

Chi quj, trong k5' (12.773.410.705) (12.773.410.705)

SO dtr cuOi nam nay 23.705.569.622 38.573.476.175 8.307.798.972 70.586.844.769

33

CONG TY TNHH MTV DU LICH — THUVNG MAI KIEN GIANG THUYET MINH SAO CAO TAI CHiNH Cho nien de ket thuc vat) ngay 31 thing 12 nam 2013 Dan vi tinh la Ddng Viet Nam frit truing hap dux ghi chi4 khac

6. Thing tin bo sung cho cac khan nine trinh Wty tong bao cao ket qua kinh doanh

6.1. Doanh tilt, ban hang va cung cap dish N V

Nam 2013 Nam 2012 Doanh thu ban hang va cung cap dich vu n6i dia 3.836.630.796.958 4.092.129.232.304 Doanh thu xuAt IchAu 2.338.945.688.425 1.704.985.067.681 Doanh thu ban bat dOng san 4.083.420.000 84.905.141.764 Doanh thu n6i b6 2.438.954.526 2.536.745.178 COng doanh thu 6.182.098.859.909 5.884.556.186.927 Cac khoan giant trir (394.405.690) (53.086.994) Doanh thu tlit:In 6.181.704.454.219 5.884.503.099.933

6.2. Gni von Wing, !An Nam 2013 Nam 2012

Gia v6n cua hang h6a da ban 6.047.522.864.169 5.652.680.291.787 Gia v6n hang Ma tieu thu n6i b6 2.438.954.526 2.536.745.178 Gia v6n dAt nen du an da chuyen nhugng 4.083.420.000 56.961.398.760 COng 6.054.045.238.695 3.712.178.435.725

6.3. Doanh thu hoat Ong tai chinh Nam 2013 Nam 2012

Lai tien girl, Lai k9 quy 8.161.287.689 20.187.724.782 Co tire lqi nhuAn duqc chia (6.3.1) 9.683.437.541 23.801.528.726 Lai tra chant 2.628.518.288 3.404.657.192 Chenh Lech t9 gia da thuc hien 17.948.006.260 9.299.841.267 Chenh lech t9 gia chtra thuc hien 586.062.979 752.447.631 Chiet khAu thanh toan — thu nhAp khfic 92.820.400 100.909.091 COng 39.100.133.157 57.547.108.689

(6.3.1) Trong do, c6 ft:cc da ghi nhAn chua thu duqc tien la: 6.190.664.041 d6ng.

6.4. Chi phi tai chinh

Chi phi lai vay Hoan nhAp chi phi du phong cau to tai chinh LO chenh lech t9 gia da thuc hien LO chenh lech t9 gia chua thuc hien COng

6.5. Thu nhOp khac

Thu tien h6 trcy, tien bOi thtrarng vi pliant hcfp dong Thu thanh 19 tai san c6 dinh Thu nhAp tit chuyen nhtrgng QSD dAt Thu chenh lech gia nh'An ity thac xuat khau Thu nhAp tir Ong nq, chenh lech kiem ke Thu nhap khac COng

Nam 2013 18.798.740.503 (7.999.552.188) 21.031.264.889

31.830.453.204

Nam 2013 4.628.751.571

395.545.454 120.000.000 10.414.000

4.322.362.564 175.083.693

9.652.157.282

Nam 2012 44.800.371.055 (1.739.408.948) 13.937.862.851

97.014.031 57.095.838.989

Nam 2012 8.306.570.738

275.452.727 3.121.002.000

135.382.000 43.289.615

1.788.389.382 13.670.086.462

34

LONG TY TNHH MTV DU LICH — THIYONG MAI KIEN GIANG THUYET MINH BAO CAO TAI CHiNH Cho nien d ktt thic vio ngly 31 thing 12 nam 2013 Dan vi tinh lk fling Viet Nam fret twang hap cluac ghi chzi khac

6.6. Chi phi khlic

Hoan lai khoan co tirc di,r kien thu nam tnrOc, nam Nam 2013 Nam 2012

nay kh8ng thu ducyc 9.397.000.000 Gia tri con 1ai, chi phi thanh 1y TSCD 371.344.418 316.059.661 Gia von QSD dit chuyen nhtrang 85.000.000 3.176.445.556 Chenh tech thieu tir kiem ke 177.702.600 Chi b6i thtrang 119.850.000 596.440.000 Chi phi phat 20.072.783 46.597.223 Chi phi lchac 337.574.659 25.465.697 ;■,. COng 10.508.544.460 4.161.008.137 14

*

6.7. Thud thu nhiip doanh nghii.:11)

T6ng lQi nhufin kd twin trtrov thud Cdc khodn didu Minh gidm

- Lo CLTG chua th%rc hien cuot i ky trtroc cua cac khoan nwc tien va phai thu CO geic ngoai to

- Lai chenh tech tS, gia chua thiirc hien dm cac khoan muc tien NIA phai thu c6 g6c ngoai to

- Co drc lei nhulan duvc chia Cdc khodn dieu chink tang - a CLTG chua thkrc hien cuoi kS/ cac khoan muc

tien va phai thu co 46c ngoai to - Khoan co tt'rc du kien thu nam 2012, nam nay

khong thu ducfc - Chi phi bi phat, cac chi phi lchong dtrqc trir

'Ding thu nhb chin thud Trong (14:

Thu nhap chiu thug tir hoat deng chuyen nhugng bit Ong san

- Thu nhap chiu thud tir hoat Ong sin xuAt kinh doanh

Thud thu nhap doanh nghiep phai nOp cho hoot Ong chuyen nhtrgrig bat eking san Thud thu nhap doanh nghiep phai nep cho hoat deng san xuat kinh doanh Thud thu nhb doanh nghib phai nOp tong nam

Nam 2013

58.769.485

Nam 2012 '>

32.182.384.364

(89.229.676)

(580.581.887) (9.683.437.541) (23.801.528.726)

89.229.676

9.397.000.000 470.150.792

(427.328.827)

35.000.000

(462.328.827)

8.750.000

27.943.743.004

(19.473.657.690)

6.985.935.751

8.470.085.314

8.750.000 6.985.935.751

6.7.1 Chi tilt khan to thu niLip chiu thud tir ho4t dOng kinh doanh can duvc chuyinki:

Khan to thu ohiip chiu thud Nam 2012 Nam 2013 COng

So tien 19.473.657.690

462.328.827

Higu tiro chuyen to 2017 2018

19.935.986.517

35

CONG TY TNHH MTV DU LICH — THUONG MAI KIEN GIANG THUYET MINH BAO ciko TAI CHINH Cho nien d# ket thtic vio ugh), 31 thing 12 nom 2013 Dan vi tinh la fling Viet Nam trie trwang hap claw ghi chu khac

7. Thong tin bli sung cho cac khoin muc trinh bay teen bao cao Itru chuyen tien tg

7.1 LAi, 18 hoat &jug dAu tu.

NAm 2013 Nam 2012

Thu thanh 1y tai san co dinh 515.545.454 275.452.727 Gia tri con lai tai san c6 dinh thanh ly (456.344.418) (316.059.661) LAi tan girl ngan hang 8.161.287.689 20.187.724.782 CO tire lgi nhuan duqc chia 9.683.437.541 23.801.528.726 C§ng 17.903.926.266 43.948.646.574

Ngay 28 than 04 nom 2014 Ke toan Owen lam dee

36

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