fahasa bao cao tai chnh rieng -...
TRANSCRIPT
Ban ctio tai chinh dd duce kiln; loan
CONG TY CO PHAN PHAT HANH SACH THANH PH6 H6 CHI MINH
FAHASA BAO CAO TAI CHNH RIENG
4QI ,C05°N161;
Cho nAm de chinh ket thee nghy 31/12/2018
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Dime kiem than NW
CONG TY TNHH NCH VD TV VAN TA! CHINH KE TOAN VA MEM TOAN Pith NAM (AASCS)
29 Vô 114 Sáu, Phuong Da Kao, Quin 1, TP.HCM
CONG 'TY CO PHAN PHAT HANH SAM TP.HCM-FAHASA BAO CAO TAI CHfNH
60 - 62 Le' Loi, Q.1, TP.HCM Cho nam tai chinh Ice't [Ink ngay 31/12/2018
MIJC LUC
Ni dung Trang
BAO CAO CIJA BAN TONG GIAM DOC 1 - 2
BAO CAO CDA KAM TOAN 3 - 3
BAO CAO TAI CHINS DA Woo xrEm ToAN
- Bing can doi kE toan 4 - 7
- Bdo cao k6t qud hon dOng kinh doanh 8 - 8 r •
- Bao cap luu chuyen ti'an t 9 - 9 ; van I"? ANON l•
1(Jp4 JX - Ban thuyet minh bdo cdo tai chinh 10- 3044
CONG TV CO PHAN PHAT HANH SACH TP.HCM-FAHASA BAC) CAO TAI CHINH 60 - 62 Li Lgi, Q.1, TP.HCM Cho nam tai chink ket thee nay 31/12/2018
BAO CAO CI5A BAN TONG GIAM DOC
Ban Tang Glum dee Cring ty C6 Phan Phat Hanh Sach TP.HCM-FAHASA (sau day goi tit la "Cong ty") Wirth bay Bao cao cea minh va Bao cáo tài chinh cUa C6ng ty cho nam tai chinh 2018, kat iliac vao ngity 31 thang 12 natn 2018.
I. Dc diem hoot (King cüa doanh nghiep:
1. Hinh thut se: he:u yen:
Cling ty C6 Phan Phat Halal Sach TP.HCM-FAHASA dugc thitnh lp theo giAy chfmg nhan dang ky kinh doanh C6ng ty Cer phan sti 0304132047 do Ser Ka hoach và Dau nr Thanh phi) He Chi Minh - PhOng Clang IcY Kinh doanh cap dang ky thay dei Ian thfr 8 ngay 23 than 02 nam 2017 (clang ky lan dAu ngay 20 thing 12 nam 2005).
Van dieu l mia Ging ty theo Giay chung than (tang kY doanh nghiep cOng ty ce phnn : 91.082.770.000 VND, ttrcmg thong 9.108.277 ce phan (meth gia 10.000 VND/c6 phth)
Van gap càa Cong ty tai ngay 31/12/2018 la :91.082.770.000 VND.
Try se chinh cUa Cong ty tai : 60-62 Le Lgi, P.Ban Nghe, Q.1, TP.HCM.
2. LInh cot kinh doanh:
- San xuat, throng mai, dich vu.
3. Ngenh light kinh doanh:
- Ban le sach, bao, tap chi, van pitting pham trong cac cfra hang chuyen doanh: Chi tiet: Kinh doanh phat hanh sach, bio, tap chi, van hem pham cac loai, de chat tre em (in} de chcri c6 hat cho giao due
than each, stic Mule tre em hoac anh then tad an ninh, trat kr, an toan xã hap, my pt. Xuat nhap khau mat hang sach, van hea pham, but thiep, s6 Itru Mem. Mua ban gi&y, mirc in. Mua ban the c6ng m9 nghe, M g gia dung, 86 nhga cac loai, they tinh cac loai. - Ban le hang hen khac meri trong cite eira hang chuyen doanh.
Chi tiet: Kith dowel vat tu duet bi may mac nganh anh, dung et' van phemg, trutong hue, bang video, bang cassette trang vit c6 chucmg trinh dugc phep km hank - In An:
Chi tiet: In sang bang video va bang cassette. In, ke tap huc sinh, s6 cong tie, deng xen cac loai sach. San xuat van h6a pgrn, van phong pham. In An: in ter gAp, ter guang ea°, catalogue, tap chi vit can chat lieu in khac. In sach brio, van h6a pham, tern than giay te quan 15/ kinh te-xa hei.
4. ma hinh hoot ging elm doanh nghiep:
- Cong ty C6 phan. :1 5. Ket qua hoot gong
.6 Ket qua heat dOng kinh doanh cfm Cong ty Ira firth hinh tai chinh tai ngay 31/12/2018 dugc the ben trong Brio cao tai chinh dinh kern. •Mi•
6. Cfic skr kien sau net), khoi se kg tofin lOp bio can tài chinh 'fin
dAi Ban Teng Giant dem COng ty Iching dinh kheng c6 sg kien trong yeu nap phat sinh sau ngay 31/12/2018 cho den thtri diem lap bao cao nay ma chua dugc xem xet dieu chinh s6 lieu hoac ceng be trong Bao eito tai chinh. • rif
7.110i ding man tri va Ban Tong Clam dOc
HOi Clang quan :
Ong PhAm Minh Thuen Chit tich Hai dling Quth Tri
BA Le Thi Thu Huyen Ph6 Chit tich Hei &nig Quan Tij
Ong Vo Thanh Toan Oy vien
BA Nguyen Thi Phyng Oy vien
Ba PhAm Thi H6a Oy vien
SIG TV CO PHAN PHAT HANH SACH TP.HCM-FAHASA 60 - 62 U Uri, Q.I, TP.HCM
Ban Tting Giam dtic :
SAO CAO TAI CHNH Cho nam tAi chinh lc& thitc ngay 31/12/2018
Het nhitm ky
Ong
Ong
Ba
BA
Ba
BA
Pham Minh Thuan
VO Thanh Phtram
Nguyen Thi My Loan
Pham Thi Hod
Nguyen Thi Phong
Le Thi Thu Huyen
Tang Giam deic
Ph6 Tang Giam dc
Ph6 Tang Giam GIL
PM Tang GiCun dac
Ph6 Tang Giam clac
PM Tang Giam dac kiem K toan twang
01/01/2018
Cic thinh vien Ban Kam soat
Ba Ve Thi Thu Thny Trtrerng Ban Kim soit
Ba Twang Thi Thu HA Thanh vien BKS
BA Nguyen Thi Thny Thanh vien BKS
S. Kiern than vien
Cong ty TNHH Dich vii Tu van Tai chinh Ka toan va Kim toan Phia Nam (AASCS) TA dioc hien kiem toan cac bao cao tai chinh cho Cong ty.
9. Ong b6 [rich nhitm ctia Ban TOng Giam d6c dM yeti Batt cao tai chinh
Ban Tang Giam clac Con ty chiu trach nhiam ve viac lap Bao cao tai chinh phan anh trung Moo, hop 19 tinh hinh hoat clang,
• 11111CHIRMIlgl ite-CONG T
ket qua hog (tang kinh doanh va tinh hinh liru chuyen tien ta cUa Ging ty trong ndm. Trong qua frith lap Bao cao tai chinh, 0.bObOl 1.2
[?ICH vy
Ban Tang Giam (lac Ging ty cam ket di tuan thn cac yeu clu sau:
Loa chon cac chinh sach ke toan thich hop va ap dong cac chinh sach nay mat each nhat quan;
ra cac danh gia va do doan hop 19 va than [tong; rm CHINA Kt
Cac chtlan mireke toan dang ap dung dugc Con ty tuan thn, khang c6 nhang ap dong sai lach trong yeu den mirc VA KEM TO.
can phai ding be) va giai thich trong bao cao tai chinh nay.
Lap cac beta cao tai chinh cloa tren co se Mat ding kinh doanh lien toc. •—• /•• 1') B.&
Ban TOng Clam Cong ty dam bao rang cac sa ká toan duce li.ru giu de phan anh tinh hinh tai chinh ctia COng ty, vOi mire da trung time, hop 19 tai bAt ci that diem nao va dam bao rang Bap cdo tai chinh tuan [thu cdc quy dinh hien hanh cna Nha ntrecc. Thing Mai c6 trach nhiam trong viac bao darn an toan tai san cUa Cong ty vã thoc hien clic bin phap thich Imp de ngan chin, phat hien cac hanh vi gian Ian va cac vi pham khac.
Ban Tang Giam dac C6ng ty cam ket rang Bao cao tai chinh cla phan anh trung thoc va hop 19 tinh hinh tai chinh cCia Cling ty tai thai diem ngay 31 thang 12 nam 2018, ket qua hoat clang kinh doanh va tinh hinh luu chuyen tien t cho nam tai chinh 2018 kat thec ging ngay, phi! hop vei amen rime, che da Ice toan doanh nghiep Viat Nam va tuan thU cac quy dinh hian hanh c6 lien quan. Phe tiny@ cac bao cao tai chinh
Ban Tang Giam dac Cong ty Ca phlin Ph& Himh Sach TP.HCM-FAHASA phe cluyat Bao CFICI tai chinh cho nam tai chinh ket thlic ngay 31/12/2018 Mut ang ty.
TP. HCM, ngay 04 thing
Thay m6t Hi dOng
C tch Hi dang
03 nam 2019
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TP. HCM, ngay 04 thang 03 nam 2019
Thay mit Ban T6ng Clam d6c '4H
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BAO CAO KILN{ TOAN DOC CO)
Kush 2fri: - Dai hi Ming có ding ang ty a Phan That Hinh Stich TP.HCM-FAHASA
- Hei dug Quin tr1 CEng ty CO Phan Phat Binh Stich TP.HCM-FAHASA
- Ban Tang aim Mc Cling ty a Phan Plait Hanh Sách TP.HCM-FAHASA
Chung toi di lam toan bao cao tai chinh kern theo ala Cong ty C6 Phan Phat Hanh Sach TP.HCM-FAHASA, duqc lip ngay 04 thing 3 nim 2019 ta tang 4 den trang 30, bao gam Bang cm n dEi ké toan tai ngay 31 thing 12 ram 2018, Bio cao ket qua hoat ging kinh doanh, Bao cito ltru chuyan an te cho narn tai chinh kat tithe thing ngay va Ban thuyat minh bao cao tai chinh.
Trich Wigan ctla Ban Tang Clam Mc
Ban Tang Giam Mc Cling ty chin trach nhiem va vitt lap va trinh bay trung thoc va hqp 19 bac) cao tài chinh ala Cong ty theo chitin moc ke toan, chi de ke toan doanh nghiep Viet Nam va cac quy dinh phip 19 c6 lien quan Mn vitt lip va girth bay bao cao tai chinh va chin trach nhiem va kiam sok nEi bE ma Ban Tang Giam doc xfic dinh la can thiet da dam bao cho viec lip va trinh bay bao cao tai chinh khong c6 sai sot trang yet do gian lin hoic nham lan.
Trich nhiem cüa kiim tom n vien
Trach nthem cCut cluing Oa la dtra n9 Icien ye bao cao tai chinh doa tren kat qua ciut cuEc kiam tofin. Chung tai di tien hahNç la".1, lam toin theo cac chthin moc ham totin Viet Nam. Cac chuan num nay yen cAu cluing tai than thu chum n moc va cac qu dinh ve dao Chic ngha nghiep, lip Ica hoach va thoc hien cuic kiem toan de dat duqc so darn bao hop 19 va viec lieu bao cao *AN *m chinh cM Cong ty ca can sai sat tong yeti hay khang.
Cang viec kiam than bao gam thoc hien cac tha toc nhim thu thip cac bang chimg lam toan ve cac so lieu va thuyet rnin$* tren bao cao tai chink Cac thit tuc Idam thin duce Iva chcm dtra tren xet dean eta Iciem man vim, bao gam din.h gia rliiro sai s6t tang yeu trong bao cao tii chinh do gian lin hoc nham lan. Khi thot hien dart gia cac rh it nay, Iciem torin vian di xem xet lam soat nOi bE curt Cong ty lien quan den yiec lap và trinh bay bao cao tai chinh thing thy; hqp 19 nharn thiat Ica cac thit tic lam toan pht hop vai tinh lainh thoc te, thy nhien kh6ng nhim moc dich dtra ra9 kik ye bleu qua ciral6em soat nQi bE eta DEng ty. C6ng viec kiem toan cling bao gam danh gia firth Mich hqp ala cic chinh sach IcE toan duqc áp dung va Unit hop 19 dm cac uric tinh ice min aim Ban T6ng Giant doc cling nhu danh gia viec trinh bay tOng the. bac cao tai chinh.
Chung tar tin hieing ring cac bang chang lam toin ma chting toi di thu thip duqc la day dU va thich hop lam ca so: cho 9 ItiEn Iciem than eta cluing t6i.
Men tun Iciem man vien
Theo 9 hen dm cluing tai, bao cao tai chinh di phan anh thing thoc va hap ly, ton thic lchia canh tong yau tinh hinh tai chinh eta Cong ty CE Phan Plait Hanh Sach TP.HCM-FAHASA tai ngay 31 thing 12 nitm 2018, cling nhir ket qua hoat dEng Icinh doanh va firth Milk lint chuyen an t4 cho nem tai chinh kM tthic cling ngay, pht hop vai chutua mut ka toan, che de ka toan doanh nghiep Viet Nam va cac quy dinh phap 19 c6 lien quan den viec lp va birth bay bac) cao tai chinh.
Tp HE Chi Minh, ngay .dk. thing nem 2019
Kam toan vien
Li KIM NGQC S6 giay CNDKHN lam toan: 0181-2018-142-1
y Tir van TM chinh a Nam (AASCS)
daic
* : •••
LE vAN AN SE giay CNDICHN kiim ton: 0479-2018-142-1
29 Vo Thi Sau Street, District 1, Ho Chi Minh City Tel: (028) 3820 5944 - (028) 3820 5947 - Fax: (028) 3820 5942 Email: [email protected] Website: www.aascs.com.vn
CONG TY CO PHAN PHAT HANH SACH TP.HCM-FAHASA
BAO CAO TA! CHINE1
60 - 62 LO Lqi, Q.1. TP.HCM
Cho !lam tâi chinh ket thtic ngay 31/12/2018
BANG CAN DOI Id TOAN TO nay 31 thing 12 nam 2018
Chi den
(1)
Dan 4 Utah: IND
MA sO
Thuyet miss' h
SO cuOi nam SO diu nam
(2) (3) (4) (5) A. TAI SAN NGAN HAN 100 875.549.377.609 805.401.275.745
L lien vi cie khoin tuxmg &mug lien 110 44.180.698.493 25.201.145.232
1. Tien 111 1 44.180.698.493 25.201.145.232
2. Clic khoin tucmg ducmg tiàn 112
H. Diu tir tii chinh ngin bun 120 210.845.556.664 237.683.811.492
1. Chung lchoin kinh doanh 121
2. Dv phong giant gia thing khoan kinh doanh (*) 122
3. Diu tr nim gia den ngay dao hart 123 2 210.845.556.664 237.683.811.492
III. CaSe Ichoin phii thu ngin han 130 81.735.310.101 60.224.661.943
1. Phai thu ngin han cüa lchach hang 131 3 75.076.507.709 54.496.710.109
2. Tra track cho ngurri ban ngin han 132 4 6.490.274.712 6.481.567.944
3. Phai thu nQi bes ngin han
4. Phai thu theo tien dr) ke hoach hop clang xay
133 e6
Ce TROCH, DpH
chmg 134 TIM clii
vA l. 5. Phiti thu ye cho vay ngin han 135 6 PO 6. Phai thu ngin han khac 136 5 353.527.680 313.645.279
7. Dv phang dc lchoan phai thu ngin han kho dot (*) 137 6 (185.000.000) (1.067.261.389)
8. Tel sfin alien eh& xerlY 139
IV. Ring tan kho 140 531.655.988.369 478.698.543.163 1. Hang thn kho 141 7 531.655.988.369 478.698.543.163 2. Dv pheng giant gia hang tbn kho (*) 149
3.593.113.915 le( V. Tit sin ngin han Ichac 150 7.131.823.982 1. Chi phi tra Mr& ngin han 151 8 6.644.170.295 3.105.460.228 2. Thue GTGT dirge khan trir 152 3. Thue vi dc lchorm lchac phai thu nhi rank 153 9 487.653.687 487.653.687 4. Gizto dich mua bin lai trai phieu Chinh pha 154 5. Tar sin ngin han Ichac 155
B. TAI SAN DAL 200 64.004.111.129 47.906.749.149 I. Clic khoan ph.ii thu dii han 210 13.845.350.883 10.687.722.895 1. Phil thu did hari cUn Ichich hang 211
2. Tra truck cho ngutri ban dai han 212
3. Yen kinh doanh a don vi trvc thubc 213
4. Phat thu nbi 60 dai han 214
5. Phil thu ve cho vay dai han 215
6. Phil thu dai han 'chic 216 10 13.845.350.883 10.687.722.895
7. Dv phang phai thu (kV han kho dbi (*) 219
4
CONG TY CO PHAN PHAT HANH SACH TP.HCM-FAHASA BAO CAO TA1 GINN 60 - 62 Le Lqi, Q.1, TP.HCM Cho ntint thi dila lc& th6c ngay 31/12/2018
BANG CAN DOI iCE TOAN Tai nay 31 thing 12 nim 2018
Chi tieu
(1)
Dem vi tinh: VIVD
MA so
Thuyat mink
So cuti 'tin) SO dAu näm
(2) (3) (4) (5) H. TM sin cO dinh 220 32.074.636.738 33.567.993.254 1. TM san ct dinh hOu hinh 221 11 22.468.044.238 23.794.375.754
- Nguyen gia 222 91.243.891.019 87.178.621.833 - Gia tri hao mon luy Ice (*) 223 (68.775.846.781) (63.384.246.079)
2. TM since dinh thu8 tai chinh 224 - Nguyen gia 225 - Gia tri hao mem luy ke (*) 226
3. Tai sin cO dinh v6 nth 227 12 9.606.592.500 9.773.617.500 - Nguyen gia 228 11.352.239.360 11.352.239.360 - Gia tri hao mem 14 ica (*) 229 (1.745.646.860) (1.578.621.860)
M. HAt ding sin du Br 230 4---OT:51 Ss-14 - Nguyen gia 231
- Gia tri hao men luy ke (*) 232 sip WU Hall vt) 7U Oh MEI KeTOMI
IV. TM sin do dang did km
1. Chi phi sari St, kinh doanh clei dang dai han
240
241
10.479.140.909 OA Toes Any IA N
2. Chi phi xay dung ca ban der dang 242 13 10.479.140.909 r.p f.
V. DAu ttr titi chinh dal han 250 3.651.033.000 3.651.033.000 1. Mu Ur vac ding ty con 251 14 3.651.033.000 3.651.033.000 2. Dau tu vio ding ty lien doanh, lien ket 252 4s 3. Dau tu gdp yen vao dcm vi khac 253 . 'SO
4. Dtr phang dau ta tai chinh clai halt (*) 254 CO cal
5. Dau tz nem gi6 den ngay dao hart 255 At 0
VI. TM sin dai Inn khic 1. Chi phi tra truck dai han
260 261 15
3.953.949.599 3.953.949.599
tiO • F
2. Tai sin thua thu nhip hoar) lai 262 3. Thiat bi, vat hi, phu tang thay tha dai hurl 263 4. Tai sin dai han khic 268
TONG CONG TAI SAN (270 = 100 + 200) 270 939.553.488.738 853.308.024S94
5
CONG TY CO PHAN PHAT HANH SACH TP.HCM-PAHASA BAo cAo TM CHINH
60 - 62 IA Lot Q.1, TP.HCM Cho ohm tAi chinh két th4c ngay 31/12/2018
BANG CAN 0(51 ICE TOAN Tai ngay 31 thing 12 nim 2018
Chi den
(1)
Don vi tinh: VND
Ma so
Thuyet minh
SO cuOi ram SO du nim
(2) (3) (4) (5)
C . NQ PHAI. TRA (300 = 310 + 330) 300 789.246.689.778 708.611.428.419
I. Ng ngin han 310 788.895.177.278 707.901.940.919
1. Phai tra nguti ban ngan han 311 16 741.425.520.345 665.980.727.737
2. Ngtred mua tri ten track ngan han 312 17 2.527.554.740 2.585.503.020
3. Thut va de Ichoin phi nOp Nha nuuc 313 18 2.918.140/23 2.643.448.287
4. Phai tra nguti lao CIOng 314 19 38.214.248.141 31.857.012.610
5. Chi phi phai tra ngin han 315 6. Phai tra nOi bi) ngin hail 316
7. Phai tra theo tien cl0 lea hoach hgp tiling xay dvng
317
8. Doanh thu chtra thvc hi8n non han 318 9. Phai V* ngin han khac 319 20 2.772.713.944 2.788.592.353.
10. Vay va nq thuo tai chinh ngin hart 320 11. Dv phong phai tra ngin han 321 1*), 12. Quy !then among, phic lgi 322 21 1.036.999.885 2.046.656.91)
13. Quy binh an gia 323 14. Giao dich mua ban lai tnii phiau Chinh phii 324
Nq dài km 330 351.512.500 709.487.500 I. Phil tra ngtthi ban dal han 331 2. Ngtrit mua tra tian truck dai han 332 3. Chi phi phai tra dai han 333
•.__ 4. Plfai tra nOi b8 ve vim kinh doanh 334 • t 5. Phai tra nOi 68 dai han 335 6. Doanh thu chtra thvc hiOn dai han 336 7. Phai tra dai han Ichic 337 22 268.000.000 193.000.000 44F
..1 F- 8. Vay va ng thue tai chinh dai han 338 ah 9. Dar phieu chuyin &Si 339 HA 10.Cphiéuuudâi 340 HO 11. Thue thu nhap hoan lai phat tra 341 12. Dv pheing phut tra dai Nur 342 13. Quy phitt than lchoa hgc va cong ngh8 343 23 83.512.500 516.487.500
6
Chi tieu
Dan vi fink: YND
Ma so
Thuyet minh
s6 cuoil aim SO diu nam
(1) (2) (3) (4) (5) D . VON CH1) Se HUD (400 = 410 +430) 400 150.306.798.960 144.696.596.475
I. Vim chit a him 410 24 150306.798.960 144.696.596.475
1. V6n g6p ciut chit so. hitu 411 91.082.770.000 91.082.770.000
- C6 phieu ph6 thong c6 quyen bieu quyet 411a 91.082.770.000 91.082.770.000
- C6 phieu tru diti 411b 2. Th4rig dtr vn c6 phin 412 18.137.388.000 18.137.388.000 3. Quyen chqn chuyin d6i trai phieu 413 4. V6n kit& cita chit set hau 414 5. CO phieu quy (*) 415 6. Chenh lech danh gilt lai tat sin 416 7. Chenh lech tt gia hot doii 417 8. Quy diu ttr phut thin 418 22.044.938.102 18.305.205.927 9. Quy het trq sip xep doanh nghiep 419
10. Quy khac thuOc von an so halt 420
11. Lqi ilia sau thue chtra phan ph6i 421 19.041.702.858 17.171.232.548
- LNST chtra phan ph6i lily ke den cal kt throe 421a 2.900.448.500 2.770.736.585
- LNST chtra phan ph6i lck nay 421b 16.141.254.358 14.400.495.963
12. Nguan v6n dAu tu XDCB 422
Ngulin Idnh phi via quy kluic 430 I. Nguan ldnh phi 431 2. Nguan kinh phi d hinh thanh TSCD 432
TONG CONG NGUON VON (440 = 300 + 400) 440 939.553.488.738 853308.024.894
KO tam trwirng
Whil
TP. HCM, ngity 04 thang 03 atm 2019
Tong Glom dOc
13
P A :IC 63 :1;4 S 711ANII pH
HO Cali rytm
F HASA H •
-
CONG TY CO PHAN PRAT HANH SACH TP.HCM-FAHASA BAO CAO TA! CHENH
60 - 62 La Lqi, Q.1, TP.HCM Cho nam tài chinh kétthôc way 31/12/2018
BANG CAN DOI la TOAN T31 ugly 31 thing 12 nam 2018
Nguni 1p Ink
ugh al qv Bak
Yito Anh Udyn
7
C6NG TY CO PHAN PHAT HANH SACH TP.HCM-FAHASA
BAO CAO TAI CHINH 60 - 62 Le Lqi, Q.1, TP.HCM
Cho rain tài chinh ket thoc ngay 31/12/2018
BAO CAO KET QUA HOAT DQNG KINH DOANH Nam 2018
Chi tieu
(1)
1. Dann thu ban hang va cung cAp djch Yu
2. Cac khan earn trir doanh thu
3. Doanh thu than ve ban hang Ira cung clip djch vg (10= 01-02) 4. GM vOn hang ban 5. Lqi nhan gap ve ban hang vã cung cgp djch vo (20= 10-11) 6. Doanh thu hoot clang tai chinh 7. Chi phi tai chinh
+ Trong dO: chi phi lai vay 8. Chi phi ban hang 9. Chi phi quart I doanh nghiep 10. Lcii nhuan than tir hoot Ong kinh doanh (30= 20+(21-22)-(25+26)) 11. Thu nhap khac
12. Chi phi khfic 13. Lqi nhan khac (40= 31-32) 14. TOng ioi nhan a tan &irk thue (50= 30+40) 15. Chi phi thud TNDN hien hanh 16. Chi phi thud TNDN han loi
17. Lori nhan sau thud thu nhap doanh nghiep (60= 50-51-52)
18. Lai co ban tren cã phieu
19. Lai suy giam tren ca phieu
Dan vf tinh: V7VD
Ma s6 Thuyet minh
Nam 2018 Nam 2017
(2) (3) (4) (5)
01
02
10
11
20
21 22 23 25 26
30
31
32 40
50
51
52
60
70
71
1
2
3
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5 6
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10
3.172.980.466.082
80.433.259.710
3.092.547.206.372
2.430.898.520.051
661.648.686.321
15.413.208.178 0
587.562.890.493 62.521.166.834
26.977.837.172
1.177.205.376
814.725 1.176.390.651
28.154.227.823
5.637.179.565
2.737.029.212.379
64.853.513.178
2.672.175.699.201
2.093.991.880.191
578.183.819.010
11.947.516.5r1725,
CONG r COMM la
510.812.353.099vu Tu 54.782.298.3511kt Kt 11
A KIEM TOil
24.536.684.03111A NW
1.470.825.1 1.146.961
1.469.678.235
26.006.362.329
5.230.072.466
22.517.048.258 20.776.289.863
2.472 2.281
Ngirtri lap bieu Ke toan tru Ong
TP. HCM, ngay 04 thang 03 nam 2019
Tong Gam dOc
ZliipdighiRgffeeink TE174
Nam Sh WiwApi
8
2
(I
.156.025.120.835
.668.047.244.104)
(93.856.775.794)
CM tieu , Thuyet
Ma se minh
Nam 2018
1 2 3 4
I. LUIJ CHUAN TIEN T$ Ti.! HOAT HONG SXICD
1. Tien thu ti ban hang, CCDV va DT lchk 01 2.429.160.469.330
2. Tien chi tra cho ngued CC hang Ma, DV 02 (1.940.859.039.982)
3. Tien chi tra cho nguai lao Clang 03 (104.178.372.090)
4.Tiènlaivaydatra 04
5. Thue thu nhip doanh nghiep di nap 05 (5.559.003.891)
6. Tien thu khac tir hog &kg kinh doanh 06 29.772.125.706
7. Tien chi khk cho hog clang kinh doanh 07 (414.061.884.739)
Luu chuyin tan thuen tfir hoot clang san xuAt kinh doanh 20 (5.725.705.666)
LUIJ CHUYtN TIEN T$ Tit HOAT HONG DAU Ti!
1. Tien chi di mua sin; xay citing TSCD va coo tai san dai han khic 21 (4.785.169.543)
2. Tien thu tü thanh 1, rilurcing bim TSCD va cac tai sari dai han Ichic 22 349.107.728
3. Tien chi cho vay, mua cac c6ng ca nq cua cac don vi khic 23 (331.238.014.590)
4. Tien thu hei cho vay, ban 10 cac cdng co nq cüa cac don vi khac 24 358.683.811.492
5. Tien chi elk tu g6p vOn van don vi khan 25
6. Tien thu hei (Mu tu gap von vac) don vi 'chic 26
7. Tien thu la; cho vay, cO tic va Igi nhuttn dirge chia 27 14.468.365.020
Lou chuyen tien than fir hoot (king ttAu tit 30 37.478.100.107
LUIJ CHUAN TIEN T$ Ti'.! HOAT DQNG TAI cufrm
1. Tien thu tu phat hành c6 phi& , nhan von g6p nua chit sa han 31
2. Tien chi tra vein g6p cho ck chit sa• him mua 1a1 cO phieu cüa , can DN dA phat hanh 32
3. Tien thu dr di vay 33 4. Tien frit ng gin vay 34 5. Tien tra nq goo thuo tai chinh 35 6.COtUc,tginhundatráchochusohttu 36 (12.772.841.180)
Lou chuyin den thuen til• hoot dOng tii chinh 40 (12.772.841.180)
Luu chuyin tien thuan trong ky (50=20+30+40) 50 18.979.553.261
Tien vi tang throng tien den ky 60 25.201.145.232
Anh Meng can thay d6i tSt gia hoi doai 61 Tien vi tumtg throng tan cuti ky (70=50+60+61) 70 44,1811,04493
Don vi tinh: VND
Nam 2017
5
(8.364.858.140)
27.490.403.400
(369.604.404.54)
43.642.241 AN
(4.525.629.016
61.969.0
(350.000.000.
283.000.000.000
11.048.458.345
(60.415.201.911)
C.
44.*
(10.605.038.145)
(10.605.038.145)
(27.377.998.404)
52.579.143.636
2,5.201.145.232
/ a 04 thang 03 nam 2019
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CONG TY CO PHAN PHAT HA1NH SACH TP.HCM-FAHASA BAO CAO TAI CHINN
60 - 62 Le Lot Q.1, TP.HCM
Cho nem tai chInh ket thtic new 31/12/2018
BAO CAO LU'U CHUYEN TIEN TE (Theo pinning phap trip dip)
Nam 2018
Nguti 14p bleu totin trifling
Zliiink %of ye %Ai 914 itiofr
CONG TY CO PHAN PHAT HANH SACH TP.HCM-FAHASA BAo cAo TAI CHINH
60 - 62 Le LIM, Q.1, TP.HCM Cho nam tii chinh két that nay 31/12/2018
BAN THUYET MINH BAO CAO TAI CHiNH Nam 2018
I. Dc diem hoat thing cüa doanh nghiep 1. ITEM thfrc so' hint van
C6ng ty a Phan Phit Hitnh Sich TP.HCM-FAHASA dirge thinh lap theo giay chung /Man ding kt kinh doanh C6ng ty Ca phAn s6 0304132047 do Ser Ke hoach vi Dan tu Thanh phifi Ha Chi Minh - PhOng dang kt Kinh doanh cttp dang k9 thay dai Mn thfr 8 ngiy 23 thing 02 nam 2017 (dang Ict Ian day ngay 20 thing 12 atm 2005).
Van dieu l dm °Ong ty theo Gay chfrng TIMM dang kt doanh nghiep deg ty ca phial: 91.082.770.000 VND, Mang throng 9.108.277 ch phan (menh gia 10.000 VND/c6 phar)
Van g6p cent Cling ty ti ngiy 31/12/2018 la : 91.082.770.000 VND. Trong dO: - C6 phan NM nu& la : 2.777.749 c6 phln, chiem 30,5% vein Dieu le. - C6 phan bin cho cic dai Wong Ichic lit: 6.330.528 cti phtm, chiem 69,5% v6n Dieu le. Try sar Minh cüa C8ng ty ti : 60-62 Le Lui, P.Ben Nghe, Q.I, TP.HCM. 2. Linh vwc Idnh doanh - Sin xuit, thucmg mii, dich vv. 3. Nghinh ngha kinh doanh: - Ban 10 skh, bao, Mp chi, van phimg pharn trong cic cira hang chuyen doanh.
CM fiat: Kinh doanh phit hành sich, báo, Mp chi, van hos pharn ck loui, da chcri tre em (trir da chai c6 hai cho giio ) TRI dim thin each, sire knee tre em hoc inh MI-Ong ted an ninh, trat M, an toan xi hei), mg pham. Xuat nhap khau mat hang np
sach, van Ma phain, bun thiep, s6 luu niem. Mua ban giAy, mgc in. Mua bin thii cang m ngh'e, de gO gia thing, cla nhva cic thily tinh ck loai. u
- Bin 10 hang hos khic moi trong ck cira hang chuyen doanh. :P
Chi trek Kinh doanh vat tu thiet bi may Indic nganh anh, dyng cy vAn phong, twang hoc, bang video, bang cassette tring vi c6 chucmg trinh dupe phep hru hanh. -mitt
Chi fiat: In sang bang video va bang cassette. In, ko tap hoc sinh, sa cong tac, dong xen cic logi sach. Sin xuat van h6a phitt n, van phemg pliant. In An: in tut gap, Or guang cao, catalogue, tap chi vi ck chit lieu in Ichic. In Mich bio, van hoa pham, tern nhin giAy ter quail l kinh te-xi hei. too. Cr
.ON 4. Chu kt sin xuat kinh doanh thong thunng: khong qui 12 thing. in T 5. Bic diem hoat dang cia doanh nghiyp trong nam tai chinh co anh luring tai Bio cio tai chInh: khOng inh hueng. Tlii
6. Tang sO lao deng : 2.450 ngtrbi
Trong do: - Nhin vien gian tiep (chuyen m8n, nghiep vy quin lt): 500 nguti, •
- Nhan vien two tiep sin xuit kinh doanh: 1.950 ngtrbi.
Che dO vi chinh sich ke twin áp dyng 41 Cling ty 1. Kt kg tom, dolt vi tan tq sib dyng trong ka thin Nien dO ka toin cüa Ceng ty bat dAu tir ngay 01/01 vi kat thic vao ngiy 31/12 hang nam.
Don vi tian tO sir thing trong ghi chap Ice toin là tang Viet Nam (VND)
LII ChuAn myc vi Che dt) ke tom áp dyng 1. Chi dy kt twin ip dyng:
Cang ty ap dyng Che di) ke than doanh nghiep ban hanh theo Thong tu s6 200/2014/TT/13TC ngay 22/12/2014 ciia BO TM chinh; Th8ng tu 75/2015/TT-BTC ngay 18/05/2015 dm BO TM chinh ve viec sirs dal., ba sung dieu 128 Th6ng 200/2014/TT/BTC ngiy 22/12/2014 cita BO TM chinh huerng din Che de ke toan doanh nghiep; Th8ng ttr 53/2016/TT-BTC ngay 21/03/2016 cim Be Tii chinh ve viec sum aM, ba sung mot sti dieu cüa Thong tu 200/2014/TT/BTC ngay 22/12/2014 dm Be TM chhah htremg din Che de ke toan doanh nghiep vi cic Thong ta van bin htrang din ba sung.
2. Tuyan bE vi viac tuan thi ChuAn nitre IcE toin vi Chi dYIcE toin
C8ng ty di ap dung coo ChuAn mut ke Man Viet Nam vi cic van bin hudng din ChuAn mire do Nhi nudo di ban hanh. Ck bao cio tii chinh dirge l3p vi trinh bay theo dung guy dinh cna chat' mvc, thong tu huong din thwc hien chain mwc vi CM de ke toan hi'en hanh dang ap dyng.
10
3.1futh thtit ice twin tip dyng C6ng ty áp dung hinh thuc so ke toin la Chi:mg tü ghi se.
IV Cac chink sich ke toin Ap dung 1. Nguyen tic :tic clink dic khohn lien: tin mot, tien gtii ngfin hang, tien dang chuyen Nguyen tic xtic clInh cdc khocin tan Các khoin dugc xac dinh la tien bao gem tien mot, tien girl ngin hang kitting kt han vi c6 han (duoi 03 thing), tien dang chuyan... Hien c6 tha doanh nghip tai ngity lap Bio cio tai chinh.
Nguyen ac xdc t4nh aic khotin turong throng tan
Nguyen tic xac dinh cac khoan tucmg throng tien la cac khoitn Mu Ui ngin hart kheng qua 3 than co kha fling chuyen dai de ding third: tien va Ichong c6 nhieu nil ro trong chuyen del thanh tien Ice tir ngay mua khoan Mu tu 86 t3i thtri diem bao cao titi chinh.
Nguyen tic, phrzong phcip chuyin dii ctic tang tan kink Các nghiep lin]] te phit sixth bang ngorti t dunt quy dai ra Clang Viet Nam theo t gia giao dich thut 4 tai 00i diem phat sinh nghiep vv.
Chenh lech tt gia thqc 4 phat sinh trong lcY ctia the lchoin myc tien t'e c6 gee ngooi t tai thai phat sinh duce hach toan tir%41 gia thuc 4 phat sinh cña ngan hang thucrng mai nai doanh nghiep mot tai khoan va duct hach Man vao doanh thu hoicAt 0 TY hi
phi tai chinh trong dimtii chinh. :811/1161 Hall NAM 'I vy TIJ vAb
Chenh lech tSi gia do danh gia se du ode khoin muc tien t c6 gee ngooi t ti thai diem cutii arn duqc hach toan theft* NictOili gia mua vao oda ngin hang thuang mai nai doanh nghiep mo ad khan hoc gia binh quail dia cac ngan hang thuonet4404 TWiti noi doanh nghiep mer nhieu tai lchoitn ding ba tai thai diem lip bao cao tai chinh va duce hach toan bit trit chenh lech dit4 N4 J_<
s6 con lai dirge ket chuyen vao doanh thu hoc chi phi Lai chinh trong am tai chinh va khong cilia ca tut tren ch 16c8k‘ lech gia do danh gia sa du cued kY nay.
2. Nguyen tic ghi nhin cac khofin dAu tir tai chinh: Li cac khoan Mu us ra ben ngoai doanh nghiep nham muc dich sir dung hop It Von fling cao hiau qua hottt (Ong ctia doanh nghiep nhu : Diu tit g6p van vao ding ty con, ding ty lien doanh, lien kat, du tu chimg khan va efic khoan Mu tu titi chink khac...
- Cac khoin Mu tu Hugo coi nhtr "tucmg throng Oen" la khoan Mu tu Thong ca nhieu nii ro, d chuyen hem thanh tien và c6 han thu hal hoc dio han khang qua 3 thing ke tir ngay mua khoan Mu ttr dti.
- Khasi du tu c6 then han thu hai van clued 1 niun dune phin loai là tai sin ngan han.
- Khoin Mu tu c6 thai han thu M van trot I am dirge phan loai la tai sin dai Nuts
2.1 1Ce than the ichoan Mu tit vito tang ty con, ding ty lien doanh, lien ket:
Khan Mu Us vao ding ty con, ding ty lien ket dupe k'e toin theo phuang phap gia gee. Lcri nhuin thuin dirge chia tir cOng ty con, tang ty lien ket phat sinh sau ngay Mu us dirge ghi nhin vio Bao cao KM qua hoat deng kinh doanh. Cac khoan &rot chia khac (ngoai lgi nhan than) dirge coi la phin thu hal ode khoin Mu hr va dirge ghi nhin la lchoan giam trU gia g6c clan
Khoan Mu Us vao c6ng ty lien doanh, lien ket duct Ica toan theo phucmg phap gia gac. Khan van g6p lien doanh, lien ket kiting di'eu chinh theo thay dal cira phin so Mhz ctia ding ty trong tai san thuln cüa ding ty lien doanh, lien ket Baia cao KM qua boat ging ldnh doanh cüa Cong ty phin anti Ichoin thu nhip dirge chia tit lqi nhuin thuin luSr ke cüa Cong ty liOn doanh, lien kit plat sinh sau lchi g6p yen lien doanh, lien ket.
Hoat deng lien doanh theo hinh thuc Hog Ong kinh doanh (fang Idem sat vit Tai san clang kiem soat dirge Cong ty áp dung nguyen the ke toan thong nhu vOl cat boat Ong kinh doanh theng ththing lchic. Trong de:
- Ging ty theo del rieng the lchoan thu nhip, chi phi lien quan den hog ging lien doanh va awe Mn phin ba cho can ben trong lien doanh theo hop ding lien doanh;
- C6ng ty theo del Hong titi sin g6p yen lien doanh, phin win g6p vio tai san ding ldem soit va cic khoin ding nq chung, c6ng nq rieng phat sinh tit hoat citing lien doanh.
2.2 Dy: phong din tin tii chinh : La du phong phin ten thit do giam gia thong lchoin doanh nghiep dang nom gift c6 the xiy it, hoac dtr phang cic khoin dau tu dii han Iliac do doanh nghiep diuus vao doanh nghiep khac bi
CONG TY CO PRAM PHAT HANH SACH TP.HCM-FAHASA BAO CAO TAI OHM
60 - 62 Le Lai, Q.1, TP.HCM Cho aim tai chfith kat thie ngay 31/12/2018
BAN THUYET MINH BAO CAO TAI CHiNH Nam 2018
11
CONO TY CO PILLN PRAT HAND SACH TP.HCM-PAITAS* BAO CAO TAI CHINH
60 - 62 Le Lot Q.1, TP.HCM Cho narn tai chinh ket th6c nay 31/12/2018
BAN THUYET IVHNH BAO CAO TAI CHiNH Mm 2018
- Dg phing din ttr diti ham Li Idiom dg pthang do Mn that din tu vao dan vj kit& do dcm v1 dirge din tu bj 18 va nha dau ttr c6 kha nang bi mat wan tt lchoan Mu ttr nay; Mit trich lap li gia tri khoan 18 ten ket qui ldnh cim dcm vj nhan' din tu tucmg throng vai tY 10 yen g6p cüa nha dau tu ti thai diem lap BCTC.
3. Nguyen tic ki twin dc khoin phai thu:
3.1. Nguyen tac ghi nhPn: Cac khoin phai thu lchach hang, khoin trit trudc cho ngtrai ban, phai thu nen ba va cac khoan phai thu khic tai thin diem bao cao, nett:
- CO theri han thu h.& hoac thank' thin clued 1 niun dirge phan loai la tai sin ngin han.
- Co thbi han thu hal hoac thanh than tren 1 nam dirge phan loai la tai slut diti thm.
3.2. Lpp dg phdng phdi thu kho clbi: Dc phang ng phii thu lch6 doi the hien phin gia trE cltr kien bE tan thit ciut cac khoan ng phai thu c6 kha nang kh8ng dirge khach hang thanh toan dal ved cac khoin phai thu ti thai diem lap Bao cao tai chinh.
3.3 Cuni kj, ki todn the khan phcii thu c6 gisc ngogi q dirge danh gia l3i s6 du theo tY gia that te ciut ngan hang giao clich, Ichoim chenh lech ty gia dirge hach toim bü trir sau d6 hach toan vao doanh thu hoc chi phi tai chinh; Kiang khoitn mac tien tra truck cho khach hang kh6ng danh gia 1i s6 dtr.
4. Nguyen tic ghi nhen hang din kilo
4.1 Nguyen tic ghi nhfin: Hang Mn kho dove tinh theo gia gEe. Tnrimg hgp gia tr: thuan co the thwc hien dirge thap han gilt` giSc thi phai drill theo gia trE thuiht c6 the thgc hien dirge. gac himg Mn kho bao gam chi phi mua, chi phi che bien va ca chi phi lien quan true dap khac phat sinh de ce dirge hang Mn kho a tha diem va trang thai hien tai.
Hang Mn kho khong bao gem chi phi sin ?that ldnh doanh det dang vugt qui mat chu k9 sin xuAt lcinh doanh thang thubngd ma no se dirge trinh bay a khoin mug" Chi phi sin xuit lcinh doanh cla clang diti hp".
4.2 Phuang tinh gii tri hang thu kho: Gia tr: hang Mn kho can k9 dirge xic dinh theo phtrcmg phip birth quail gia quyan. 43 Phu-crag phip hoch twin king tan kho: Hang Mn kho dirge hach toan theo phtrcmg phap Ice khai thuang xuyen.
4.4 Phirung phip trich lfip dw pheng gam gil king tan kho: - Trong nam, COng ty chin ap clang trich lp dg pthang giam gia hang Mn kho. 5. Nguyen tic ghi nhfin vi khiu hao tai sane6 dinh:
Tai sin c6 dinh ham hint; tai sin c6 dthh vo hinh dirge ghi nhan theo gia goc. Trong qui trinh sir clang, tai sin c6 dint' hail tai sin cti dEnh vo hinh dirge ghi nhan theo nguyen gia, hao mon luy ke va gia tri con lth.
Khan hao dirge trich theo phtrang phap &rang thing. Thai gian lchAu hao theo Thong Ui 45/2013/TT-BTC dm BO TM Chinh, ngay 25/04/2013 va dirge tree tinh nhu sau:
- Nha cira, vat kian tnic tir 5 den 50 nam - May mac, thiet bi
ta. 3 den 20 nam - Phtrcmg tien van tai
dr 6 den 10 niun - Thiet bE van pthang tir 3 den 10 nam - Tai sin v8 hinh va dc titi sAn khac
thy thed gian dirge sir clang
6. Nguyen tic ghi nhfin vi phfin WS chi phi tra truck Vier tinh va phan ha' chi phi tra tnthrc vao chi phi SXECD thug lc" Ice toan can dr vao tinh chat mire dfi timg loth chi phi di Iga chan phucmg phap va den thirc hap 19, nhAt quirt.
Cie khoan chi phi tra three dirge theo dal theo timg k9 han ti tram dl phat sinh, da phan ba vao dc dai tugng chin chi phi coa timg lcy ke toan va s6 con lai chin phan ba vao chi phi.
Phan loth clic chi phi tra tank lchi lap Bit° cao tat chinh theo nguyen tic thu sau:
- Sa tien ti truck de dirge cung cap hang h6a, (Lich vii trong lchoing thtri gian lchong qua 12 thing hoac mat chit 1(9 SXKD th8ng thubmg k'e tir thed diem tra truer dupe phan loai la ngin han.
- Sa tien tni trite dE dirge cung cap hang h6a, dich va trong khoing thai gian tren 12 thing hoac han mat chu kt SXECD th8ng thuang ke tfr thed diem tra trite dirge phan looi là dai hon.
12
CC/NG TY CO PHAN PEAT HANEL SACE TP.HCM-FAEASA Bri0 C/L0 TA! CHINE
60 - 6212 Lgi, Q.1, TP.HCM Cho am tai chinh két th6c new 31/12/2018
BAN THUYET MINH BAO CAO TAI CHiNH Niun 2018
7. Ghi nhan dc khofin phii tra: Cac khoan phai tra duce theo dOi chi fiat theo thin han thanh toan con 1a curt cac Ichoin phai tra, did tuqng phai tri, loai nguyen tt phai tra vi cite yeu ta khac theo thu câu quan 19 dm Clang ty.
Vitc phan loai cac khoitn phai tri duce thvc hitn theo nguyen - Phai tra ngtrai ban: cic Ichoin phiti tra mang tinh chat thucmg mai phat sinh tü giao dich mua hang hia, dich vii, tai sitn vi khoan phai tra khi nhap khan th6ng qua nguai nhan Oy thac; - Phai Ira nei be: cac Ichofin phai tra gitta don vi cap tren va don vi cap dued trvc thuec kbang c6 tu each phap nhan hach toan phu thutc; - Phiti tra khac: cac khoin ph,ii tra khang c6 firth chat throng mai, khong lien quan den giao dich mua,bin, cung cap hang h6a, dich vu.
Phan loai cac Ichoin phii tra khi lgp Bao cao tai chinh theo nguyen tic nhtr sau: - Cac lchoin phii tri c6 thai gian thanh toan con 10 Ichang qua 12 thing hoc trong 1 chu sin xuat kinh doanh &Km phan loai la ngin han.
- Cac Ichoan phai tra có thai gian thanh than con 10 tir 12 thing trob ion hoc ti-On 1 chu sari xutt kinh doanh dirge phin loai la dai han.
Tai thai diem lap Bao cao Si chinh theo quy dinh cita phip luat, Cong ty danh gii lai st du dm eac khoin rig phii tri có gac ngoai ta Era cac khoan ngurbi mua tra tien truck; neu mi thai diem lap bio cao c6 bang ching chic chin ve vitc Gang ty kitting the cung cap hang h6a, dich vv va Cang ty se phai tit lai cac khoan nhan trutc bang ngoai t thi cac khoan nay duct coi la coo lchoin muc tien tt co gOc ngogi ta) theo t9 gid ban ngoai t cita ngan hang throng mai ncri CEng ty thubng xuyen c6 giao dich ti thbi diem lap Bio cao Si chinh.
8. Nguyen tic ghi nhan vi von hoi cac khoin chi phi di vay
Chi phi di vay duov ghi /than vito chi phi sin xuat, kinh doanh trong {chi phat sinh, triz chi phi di vay lien quan trvc tiep den viac (tau tu xay dung hoac sin xuat tii sin der dang dirge tinh vao gii tri cia tai sin d6 (dirge van hoi) kin c6 di cac ditu kitn quy dinh trong Chain now Ke than Vitt Nam sa 16 "Chi phi di vay".
9. Nguyen tic ghi nhan chi phi phai tra
Cac !chain chi phi thvc tE china phat sinh nhtmg &Km trich truck vao chi phi sin xuat, kinh doanh trong de dam bao khi chi phi phat sinh thuc te Ichang gay det hien cho chi phi sin xuat kinh doanh ten ca sa dim It nguyen tic pha hap gitta doanh thu vi chi phi. Khi cac chi phi di phat sinh, nen c6 chenh Itch vii so di trich, k't toan tien hanh ghi be sung hoac ghi gum chi phi ttrang ing vii phan chenh Itch.
10. Nguyen tic ghi nhan doanh thu china thvc hitn
Doanh thu china thvc hitn bao gam doanh thu nhan fruit nhu: s6 tien Ichach hang di tri truck cho mit hoac nhieu k3 ke thin ye cho thue Si sin; Ichoin Iii nhan trutc Idti cho vay van hoc mua cac Gong cy nq; chenh Itch giia ban hang tra chain, tri3 /4 grip theo cam ket so voi gia ban trA tien ngay; doanh thu Wan Ong Arai hang h6a, dich hoac s6 phai chiet khan giiun gii cho lchach hang trong chtrang trinh Ichach hang truyen theng.
Se dtr cao khoin doanh thu nhan tnrerc bang ngoai tt tai ngay ket dine aim tai chinh neu kh8ng c6 bang ching chin chin cho thay C8ng ty se phii tri lai Ichoan tien nhan true° cho khich hang bang ngoai t thi kh8ng danh gia chenh Itch gia tai thai diem lap Bit° cao tai ehinh.
11. Nguyen tic ghi nhan yen chit ser hitu Von dku hr ciut chit sU hfru duce glil /than theo sa van that gap dui chit sa hiu.
Than du van ca philn dugc ghi nhan theo so chenh Itch 16n hcrn/ hoc nho han giCta gid thvc te phat hinh vi mtnh gia ca phieu 'chi phat hanh ca phieu Ian du, phit hanh be sung hose Si phat hanh ea phitu qu'9.
Von !chic dm clii ser hiu dirge ghi theo gia tri con lai giia gia tri hgp 19 cia cac tai sin ma doanh nghitp dtrqc cac th chic, ca nhan Ichic tang, bieu sau 'chi ti-Cr (-) cac Ichoin thue phal nip (neu c6) lien quan den cac Si sin dtrqc tang, hien nay va khong be sung van kinh doanh tin kat qua hoat deng kinh doanh.
CE phieu quy la ca. phieu do C8ng ty phat hanh va sau de mua 10. CE phieu guy &Km ghi nhan theo gii tri that te vi birth biy ti-On Bang an dal ke thin la met khoan gin giim yen chi) ser halt.
CE tic phai cho cac ca dfing dirge ghi nhan ii khoin phai ti-it trong Bing Can dtd kt than dm Cling ty sau khi c6 thong bio chia ca tic cosi Hei deng Quin tri C8ng ty.
13
CONG TV CO PHAN PHAT HANH SACH TP.HCM-FAHASA BAO CAO TAI CHINN
60 - 62 Le LIS, Q.1, TP.HCM Cho nam tei chlnh ket thee ngay 31/12/2018
BAN THUYET MINH BAO CAO TAI CHiNTH Nam 2018
Lqi nhuan sau thue chua phan phii las6 lqi nhuan tir ea° hog Ong caa doanh nghiep sau 'chi trir (-) cac khoin dieu chinh do áp Ong hal to thay dad chinh skh k6 than va diau chinh had t6 sai sit tong yen ciut the nam truerc.
a. Nguyen tric ghi nhgn van Op cut: chti so hOu, van khdc ctla chti sO hfru
Yin thu tu cim chit sir heti ittrqc ghi !than theo s6 van thqc g6p cart cho sâ hitu vi dirge theo d8i chi fiat cho tang t6 chirc, trIng ca than tham gia gdp
1Chi gitty phep thu tu quy dinh van dieu le cith ming ty duck /tic dinh bing ngoai te thi viec xac dinh phtm von gip dm nha thu tubing ngoai fa' dirge can cir van so luqng ngotii tO di thqc g6p.
Vim gip bing Si san duqc ghi nhan tang vain chit sir him theo gra danh gia lai elm Si sin Mtge cfic ben g6p van chip nhan. 061 yid Si sin v8 hinh nhu thtrang hieu, nhan hieu, ten thuong mai, quyen !Mai thic, phat tritn dicr S... chi dirge tang van g6p neu phip 141 c6 lien quan cho phep.
Vim khic phin inh von kinh doanh dirge hinh thinh do b6 sung tir ket qui hoat Ong kinh doanh hoc do dirge tang, hien, Si trq, danh gii lai Si sin (theo quy dinh hien Muth).
b. Nguyen tiic ghi nhgn 10 nhugn chtra phdn phoi Lgi nhuMi sau thue chtra phimphoi li lqi nhuan cic hoat Ong dm ceing ty sau Ichi cOng (+) hoc ht.(-) cic khoan d Thi,ch cHHON
VU TO'
H
Viec phan chia lqi nhuan hog Ong kinh doanh elm c8ng ty phii dim bio theo thing chinh sach Si chinh hien hank
10 r1172
chinh do rip Ong hid ta thay chinh sichke Wan vi dieu chinh hid ta sai s6t trqng yen dm cac aim tnrem.
e Hit iINtiAo r irr :E Khi phan phti lgi nhuan can can nhac den cic khoin muc phi teen t• nam tongIgi nhuan sau
time alma phan phoi c6 the
ENAM huerng den luing tien vi khi nang chi tra c6 tire, lqi nhuan cOng ty. PIIIA 11. Nguyen tic ve plurang phip ghi nhan doanh thu P Hei< Doanh thu bdn hang Doanh thu ban hang dirk ghi nhan ;chi ding thid th6a man ck dieu ki'en sau:
- Phan len rài ro va lqi ich gin lien viri quyen sO hau sin phim hoc hang hia da dirge chuyen giao cho nguni mua; - C8ng ty kh8ng cam nim gift quyen quin 19 hang hea nhu ngutri ser heu Ming h6a hoac quytn kiem soat hing him; - Doanh thu dirge xic dinh Mang dii chic chin; - Cong ty di thu dirge hoc se thu (lucre lqi ich kinh tE tir giao chch bin hang; - Xic dinh dirge chi phi lien quan den giao dich ban hing
Doanh thu cung cap dlch vy Doanh thu cung cip clich vu ihrgc ghi nhan {chi Ong thei them min cac die'u Iden sau:
- Doanh thu Mtge xk djnh tucmg dei chic chin; - Co Ichi ming thu duot igi ich kinh te ter giao dich cung cap clich vu de; - Xac dinh dirge phan king viec di hoin thành vio ngiy lap Bio cio;
- Xic dinh ihron chi phi phit sinh cho giao clich vi chi phi a hoin thinh giao clich cung cap (Lich vi d6
Doanh thu hoist thing tai chinh
Doanh thu hoat Ong Si chinh bao gem doanh thu Wen iài, den bitn quyen, ce tire, lqi nhuan dirge chia vi cac khoin doanh thu boat Ong Si chinh khic. Si ved tien Ili thu ta: cite lchoin cho vay, ban hang tra chain, trit g6p: doanh thu (Mot ghi nhan lchi chic chin thu dirge va Ichoin gic cho vay, nq gate phai thu Idthng bi phan loai li qua han can phut lap thr pheng. Doanh thu tir c6 tire dirk ghi nhan lchi quyen nhan co tqc dirge the lap.
Thu nhilp khdc
Thu nhap Ichic bao gam cac Ichoan thu nhap Ichic ngoai hot Ong sin xuit, kinh doanh elm ding ty: nhuong bin, thanh 19 TSCD; tien phat do !chick hang vi pham hqp Ong; den bei thuring ctia ben tit* ba de bit dip cho Si sin bi ton thit; lchoin thu a nq kh6 drii di xir 19 xia sa; nq phii tri khong xac dinh dirge thu nhap tti qua bieu, tang bing tien, hi'en vat ...
tti•
14
C6NG TY CO PHAN PHAT HANH SACH TP.HCM-FAHASA BAO CAO TAI CHINH
60 - 62 La Lui, Q.1, TP.HCM Cho am tai chinh ket tithe ngity 31/12/2018
BAN THUYET MINH BAO CAO TAI CHiNH Nam 2018
12. Nguyen tic gill nhan cat Ithoan giam trfr doanh thu Vic dieu chinh giam doanh thu duqc thpc hien nhu sau: - Dieu chinh giiun doanh thu cita kj, phat sinh neu cac khoan giarn trir doanh thu phat sinh cimg tieu thu sin pharn, hang hea, dich - Dieu chinh giam doanh thu nhu sau nen cac khoin glans tit doanh thu phat sinh sau IcY tieu thu sin phem, hang h6a, dich vp:
+ Dieu chinh giarn doanh thu tren Bito cao tai chinh ala kt lap bao cao neu phat sinh cac khoán giam ti-is doanh thu fru& theri diem phat hAnh Bao cao tai chinh;
+ Dieu chinh glans doanh thu tren Bao cao tai chinh sau lap bao cao neu pith shill can khoin giam trU doanh thu sau thin diem phat hanh Bao cao tai chinh. Chiet Icheu thucmg mai phai tra la khoan cemg ty ban glans gia Mem yet cho khach hang mua hang voi khei Itrqng ion.
Glans gia hang ban la khoan giam trir cho ngueri mua do san plaeun, hang Ma kern, mat philm chat hay khemg dung quy each theo quy dint' trong hqp diing kinh te.
Hang ban tra lai phan anh gia tri cita so san phitm, hang h6a bf khach hang tra hti do cac nguyen nhan nhir vi pham cakEt, vi phmn hgp ding kinh tE, hang bf kern, mit phim chit, Iching dung chimg 1o31, quy cach, chinh sach ban hang. 0
13. Nguyen tic vi phtztrng phap gin nhan chi phi Si chinh Chi phi tai chinh bao gom cac khortn chi phi boat clang Si chinh: chi phi hoc cac khoan 16 lien quart d8n cac hog dems Us tai chinh; chi phi cho vay va di vay vo'n; chi phi g6p v6n lien doanh, lion ket; 16 chuy'en nhugng chimg khoan; chrVda giam gia chang khoan kinh doanh; chr phang t6n thAt dau tu vao don vi ;chic; Ichoan 18 phat sinh 'chi ban ngoai te, 16 hid doai... ,z? 14. Nguyen tic gill atm chi phi bin hang, chi phi gutin I doanh nghiep
Chi phi ban hang Odin Anil clic chi phi thvc tE phat sinh trong qua trinh ban san phtun, hang h6a, cung cip dich vv.
Chi phi quasi It doanh nghiep phan anti cac chi phi chung cim c6ng ty gam cat chi phi ve lucmg, bao hiem xii hai, bao hien y te, ban ham thit nghiep, kinh phi cong dorm ala nhan vi8n (Nan It; chi phi vat lieu van pheng, cong cv lao (bang, khiu hao TSCD clung cho pan It &Ong ty; din thud dit, thue men bai; dv phong ng phai thu 'the dai; clich vv mua ngoai; chi phi bang tien
15. Nguyen tic vi phwang phip gill 'then chi phi thu6 thu nhep doanh nghiep hien hanh, chi phi thue thu nhetp doanh nghiep hoan lai
Chi phi thug thu nhap doanh nghiep hien hanh duce xac dint' tren cc sty thu nhap chju thue va thue suit thue TNDN trong nrun hien Wirth.
Chi phi thue thu nhap doanh nghiep holn lai dugc xac djnh ti-On cc sO s6 chenh Itch tam thrri ducc khiu so' chonh lech tam thei chiu thu'e' va thue suit thue TNDN.
15
CONG TV CO PHAN PRAT HANH SACH TP.HCM-FAHASA RAO CAO TA1 CHINE
60 - 62 Le Loi, Q.1, TP.HCM Cho nam Ili chinh kit thee ugly 31/12/2018
BAN THUYET MINH BAO CAO TAI CIHNH Nam 2018
V. Thing tin 66 sung cho tic khoin myc trinh lily trong Bing can di Id twin
Don vi tinh: VND
TIEN VA CAC ICHOAN THONG DIYONG TIEN S6 eta& am S6 dAu Min
1. TIM 1.1 Tien mit (TK 111) 5.579.581.741 14.904.587.446
- Van pheng 245.602.067 434.600.270 - TT Sfich Nguyen Hui 546.398.232 4.264.245.635 - fl Sach Xuan Thu 442.424.387 2.616.885.970 - TT Sich Phü Nhuan 991.784.313 2.830.918.438 - TT Sach Gia Djnli 2.635.925.161 2.583.125.183 - TT Stich Ha Nil 630.313.407 2.118.076.036 • Xi nghiip In FAHASA 87.134.174 56.735.914
1.2 Tien geri ngan hang (TK 112) 38.601.116.752 10.296.557.786 Tien Si VND 38 450 827 337 10 107.780.4115 Trong di: - Ngan hkg TMCP Conn Thuong Viet Nam-CN 1 -TP.HCM 6.631.387.980 4.038.875.759 - Nein hang Eximbank - Sri giao clich 1 28.729.934.616 4.451.342.809 - Ngan hang Eximbank (TIC Visa) 148.996.285 248.721.425 - Ngan hang TMCP An Binh 555.022.572 1.065.593.874
Tien Si neoai to Iso 989 415 188.777 301, - Ngan hang TMCP aug Thuong Via Nam-CNI-TP.HCM 4.538.868 70.535.115 - Ngan hang Eximbank - Sb giao dich 1 145.750.547 118.242.186 cd T9
00 Ding cQng (1.1)+(1.2) 44.180.698.493 25.201.145.232 * 7/11
2. CAC KE1OAN DAU TU. TAI CIIINH SO cuoii nim S6 Mau nam 0
Gia trj gOc Gil trj ghi so O Gll trjgAc Gil trj gill Cie khoin aM ttr nim gill din ngity dio hp: a. Ngin hp: - Tien gni 05 Icy ban + Ngan hang TMCP Cong Thuong viet Nam-CNI-TP.HCM 52.500.000.000 41.000.000.000 + Ngan hang TMCP An Binh 14.345.556.664 13.683.811.492 + Nein hang Eximbank - SO giao dich 1 144.000.000.000 183.000.000.000
COng 210.845.556.664 237.683.811.492 • 111
14. DAU Ti! GOP VON VA0 DON VI KHAC 56 cut' nim SO dim nam Gil trj gar Gil trj hçp IS Du phang Gil trj g6c • Gil trj hop It Dv phang I Hi
- Diu tw vacs dim ty con 3.651.033.000 3.651.033.000 • Alt 111 ang ty CP Van HU vi Thuong Mai Binh Duong - FABICO 3.651.033.000 3.651.033.000 tH0
ging 3.651.033.000 3.651.033.000 •rIA
3. PHAI THU CIJA MUCH HANG (TIC 131) SO cusii nim 86 din am tic Phai thu khich hang ngAn han - Van phong 15.460.175.264 4.656.089.531 - -17 Sich Nguyen Hue 6.023.800.199 7.676.931.684 - TT Stich Xuan Thu 14.694.550.710 12.311.654.804 -fl Sfich Pha Nhuin 6.988.697.952 6.693.490.506 - TT Sach Gia Dinh 1.203.472.965 1.000.455.838 - TT Skh Ned 21.741.135.569 12.585.823.127 - Xf nghiep In FAHASA 8.964.675.050 9.572.264.619 COng 75.076.507.709 54.496.710.109
4. TRA TRU& CHO NG1.101 BAN (TK 331) SO coAl nam SO dau nam TM trade cho nguiri bin nglin hon - Van Siang 6.241.654.956 5.528.463.338 - IT Sach Nguyen Hue 20.309.265 18.114.282 - TT Sach Xuan Thu 25.922.718 1.678.505 - TT Sach PhO Nhu£61 28.502.559 - TT Sach Gin Dinh 54.807.500 - IT Stich Ha Nei 12.924.233 - Xi nghiip In FAHASA 147.580273 891.885.027 COng 6.490.274.712 6.481.567.944
16
CONG TY CO PHAN PHAT HANK SACH TP.HCM-FAHASA RAO CAO TAI CHINK
60 - 62 LE Lqi, Ql, TP.HCM Cho nam tai ebb:1h kat tittle natty 31/12/2018
BAN THUYET MINH BAO CAO TAI CHiNH Nam 2018
V.
(SR (10).
5.
10.
Then tin Int sung cho dc khoin mac trinh bay trong
PHA1 THU KHAC
PHI thu ngin ban khic - Phil thu khic (TIC 1388
Bang can di k [oda
SO cool narn
D pheng
Dan vj tinh: 1WD
SO :An nam
Dc phong
11.200.000
.01e el5Q1
CONE ICH foofm 11 vy
CHINH A I( Oa
PHIA N,
7:P Hi'
GM trj
72 893. 180
GMttj
17 348 379
Tam ung den than NS Gin Lai HOndanGToTchuakôlchal Dal COC thu phi hr dOng Thu phat mM Ma don - Tam ime (TK 1411
16.390.000 919.180
2.884.000 2.700.000
.120 614 500 120.634.500
710 000 000
16.390.000 958.379
131 834.500
Van phang cdow ty:
- The chat: kt au9 Er woe noan han
131.834.500
164 462 400 (TIC 24411
30.000.000
50.000.000
40.000.000
40.000.000
50.000.000
164.462.400 + Kt quy bee Bah (Eximbank) + Edit CQC thi pang nha sach Fahasa WI trung tam TM Saint Center man CO Chi
+ Hat cpc thi ceng Man hang L2-05 NS Fahasa theo HD sO 01A/2018/HDTMB ugly 10/8/2018 + vat ccc ml cong man nu:1g i/1-W- 04 NS Fahasa tai Vincom Plaza CA
+ Hat cpc thi Ong gian hang 1.3-04- 05 NS Fahasa tai Vincom Plaza Quang Ngai
+ Oat cue thi ding thng 3 Lotte mart Deng Da Cana
Phil thu dii him khan
- The than Ic0 out Ica ctroc dai ban
353.527.680 313.645.279
13 845 150 8131 10 687 72)895 (TIC 74471
+ D cpc PM thud mat bang can nha sach 13.822.235.883 10.665.222.895 + guy lip dt dian thoai, intemet (Phan Rang) 6.000.000 6.000.000 + Oat cpc hda mang vik thong- Ithenh Hda 3.115.000 3.500.000 + coc van thong- Tinh Ninh Binh 1.000.000 + Thud COC NM nghT - TTS Hi Ndi 13.000.000 13.000.000 Cana 13.845.350.883 10.687.722.895
6. NO XAU S6 cuti nim
Dv pheng eec khoin phil thu Ich6 del (TIC 2293) :
Trona dd: -CEng ty CF Viat Thudng (TIC 131) - °Sag ty CP Ttr van Dau to XD TM Thing Long (TK 131) - Cong ty TNI1H M.H.T (TK 131) - Pham Cong Nghta (TIC 141)
DNTN Rao Nhi (TK 131) - Dung Tim Da° Tao Thudng =ran OH Da Ning (TIC 131) - Cling ty TNFIH Viat Thubng (TK 131) - Con ty TNITH Such Thai Anh (TIC 131) - Ceng ty TNI1H Deo tao Huy Vong Xanh (TK 131) - Cdng ty TNIN Phat HATA Van Phim Ca Dec (TIC 131) (185000.000)
SO dau nam
GM gOc
(89.900.600) (388.000.000) (348.295.570)
(11.200.000) (75.446.045) (22.730.150) (27.839.600) (99.193.974) (4.655.450)
Gig trj co thi thu hOi Gil g6c GiitricOththu
hui
Cana (185.000.000) (L067161389)
17
CONG TY CO PHAN PHAT HANH BACH TP.HCM-FAHASA BiL0 CAO TAI CHINH
60 - 62 1.4 Lqi, Q.1, TP.HCM Cho nam lii chlnli kat tithe nay 31/12/2018
BAN THUYET MINH BAO CAO TAI CHI NH Nam 2018
Don W ((n/t:
V. Than tin 1)6 sung cho the khan mpc [rink bay trona Bing an tI61 k tam
7. HANG TON ICHO Se cue' nam SO dell nam
Gil god D phang Gil mic Thy phang
- Neuven lieu vat lieu (TK 152)- XN h1 4.962.254 198 I 809.025 50Q
.Chi uhf san xuat kinh doanh do claim
5 717 099 096 4 574 621 951. fTK 1541-XN 1p
- Ham/ h6a (TK 156) 520 981.614 875 470 114.895.712
+ Vin phi:a cOng ty 28.288.747.569 17.972.450.145
+ TT Skh NguyIn Ha 112.160.807.246 102.170.649.121
+ TT Stich Xuan Thu 126.610.701.168 110.652.786.838
+ TT Sach PM Nhuan 77.611.844.794 82.022.905.073
+ Ti' Stich Gin Dinh 76.323.268.444 67.827.468.699
+ Ti' Stich Hi 1401 99.986.265.654 89.668.635.836
COng 531.655.988.369 478.698.543.161
Ghi CM:
- Oia hang h6a ghi so hang tion kho dong, kern phem chat khong cd kha Jiang Mu tho tai th6i diem cuoi Icy; Nguyen alln va hang xit ddi v6i hang tin kho;;11..vyloikA dog, kim, mit parn chat: Ichang toil 2 - 010th hang Ma ten Icho clung di the chip, cem c6 bio dam dc khoan nq phai tril vao thtri diem mei kY : 'Mang co. - 14 do dim' den viec trich lap them Mac Man nap do pheng giam gib hang ten kho: Ichting c6.
13. CHI PHI XAY DIJNG CUBAN DO DANG (TIC 241) S6 cuOi nam M SO du niim
Mua sem tai sin c6 dinh (TK 2411) 647.272.727 - LAp da [hang may cho NS Fahasa
647.272.727 Di Nang Xfiy dwng co: ban die dang (TK 2412) 9.831.868.182 - Thi cdng xOy dung NS Fahasa Di
9.831.868.182 Nang
COng 10.479.140.909
(8); CHI PHI 'FRA mutic ow 242) SO Sinai], SO du nam (15).
8. Chi phi tri trot ngin han 6.644.170.295 3.105.460.228
- Chi phi Ira Mitre tat bang can nha sach 3.586.104.291 3.105.460/28 n.....
- Oil phi bin hang 619.000.000 :at
- Chi phi aim co dung a 1.509.520.806 1 * - Chi phi siza chaa nba sach 929.545.198 ..Z•
15. Chi phi tra triritc dai hn 3.953.949599
- Chi phi Gong co dung co 3.000.072.723 - Chi phi sita chita nha skit 953.876.876
COng (8) + (15) 10.598.119.894 3.105.460.228
18
CONG TY CO PHAN PHAT HANH SACH TP.HCM-PAHASA
BAO CAO TM CUE NB
60 - 62 ULqi, O.1, TP.HCM Cho nam ad chiral kat than ngay 31/12/2018
BAN THUYET MINH BAO CAO TAI CHINH Nam 2018
V. Thong tin IA sung cho the khan myc trinh bay trong Bang can dei Utam
11. TANG, GIAM TAI SAN CO DINH Htru RNA (TIC 211) Don tinh: VND
Chi tieu Nhe cfra
vat kien true May m6c thiet bj
Pluming tin van di
Thiet bj dyng cy quilt It
TSCD khan
Tong cang
L Nguyen gia 1. SO dir ditu nim 31.054.011.812 30.990.991.724 13.228.283.637 11.769.140460 136.194.200 87.178.621.833 2. S6 tang trong nam 1.670.954.545 2.340.607.271 743.407.727 30.200.000 4.785169.543 - Mua trong nam 1.670.954.545 2340.607.271 743.407327 30.200.000 4.785.169.543 3. SO giam trong nam 310.000.000 40%900.357 719.900.357 - Thanh l, nhtrong ban 310.000.000 409.900357 719.900.357 - Giam !chic 4. SO du cuti nim 31.054.011.812 32351.946.269 15.568.890.908 12.102.647.830 166.394100 91.243.891.019 II. GM tri hao mon lug ke 1. SO du du nam 22.999.812.025 20.284.403313 10.719.196.446 9.244.640.095 136.194.200 63.384.246.079 2. !Chu hao trong nim 1.743.499.289 2.332.464.453 776.209.502 1.258321.149 1.006.666 6.111.501.059 - Khau hao trong narn - Tang khic
1.743.499.289 2.332.464.453 776.209.502 1.258.321.149 1.006.666 6.111.501.059
cd 3. Giim trong nim 310.000.000 409.900357 719.900.35 - Chuyen sang BDS dau tu * T
- Thanh 1, nintog ban 310.000.000 409.900.357 - 719.900.357 6IA
- Giant khan 4. SO dir cad nam 24.743.311314 22306.867.766 11.495.405.948 10.093.060.887 137.200.866 68.775.846.781 HI. Gia tri cOn lyi 1. Ti ngity Mu nim 8.054.199.787 10.706.588.411 2.509.087.191 2.524.500.365 23.794.375.754 2. Tai ugly cu.& nam 6.310.700.498 10.045.078.503 4.073.484.960 2.009.586.943 29.193334 22.468.044.238
Ghi chid:
47. - Gia trj con lai cu.& kj, cua TSCD hffu hinh dung de the chap, cAm c6 dam Mock khaki vay: 0 VND. - Nguyen gia TSCD cu6i da khan hao het nhung van con sir dung: 49.599.968.483 VND - Nguyen gia TSCD nu& IcY chef thanh 19: 0 VND - Cac cam kat ve viec mua, ban TSCD frau Mit c6 gia tn 16n trong turfing lai : khOng co. - Cie thay dai khan ye TSCD halt hinh: khang c6.
19
CONG TV CO PEIAN PHAT HAM SAC TP.HCM-FAHASA BAO CAO CHINH
60 - 62 U Loi, Q.1, TP.HCM Cho Mm tli chInh ket th6c ugly 31/12/2018
BAN THUYET MINI! BAO CAO TAI CHiNH Nam 2018
V. Thong tin bt sung cho the khoan muc trinh bay trong Bang can ati kt toin 12. TANG, GIAM TAI SAN CO DINH VO RINK (TK 213) Dan vi tin/: VND
CM Ken Quy1n
sir dyng dAt Phan mem may tinh
Tong Ong
I. Nguyen gii 1. S6 dir day Mm 9.523.080.000 1.829.159.360 11.352.239360 2. S6 tang trong Mm - Mua trong Mm - Tao ra tir net be doanh nghiep - Tang Ichfic 3. 56 gum trong nam - Thanh 1, nhuong ban - Giam }chic 4. St du cu.& nam 9.523.080.000 1.829.159360 11352.239360 II. Gia tri hao man luy kt 17 1. S6 chr dlu nam 1378.621.860 1.578.621.86Cm 2. Kith hao trong Mm 167.025.000 167.025.0%m wimp - Khan hao trong näni
Tang khan 167.025.000C
li 9111N11- 167.025.000
3. Giam trong tam VA K EM T
- Thanh I nhirong ban Nft >------- - 131-1e - Gam !chic
4. SO du Si Mm III. Gil tri con 1;i
PHIA
1.745.646.860 1.745.646.860
1. Ti ngiy dau Mm 9.523.080.000 250.537.500 9.773.617.500 2. Ti ugly cuSi Mm 9.523.080.000 83.512.500 9.606.592.500
GM chi: - Gia trj con lai cued kS, cula TSCD ve hinh dung at the chap, am c6 darn bao cho the khoan vay: 0 VND
- Nguyen gid TSCD ve hinh dl khan hao het nhung van con sit dung: 1.495.109.360 VND (Phan main may vi tlnh, khong ka quyen sit Ai dung dAt khong khAu hao) ii
tit
20
Nam 2018 V. Meng tin be sung cho cic khan myc irinh bey trong Bing can diSi ke thin
16. PEA! TEA CEO NGUtII BAN
56 cad nam Gil trj SO to Ithe nang tra nq
2485.503.02 <1‘
Di nQp trong Mm (3)
SO cuOi nam (4)=-(1)+(2)-(3)
BAO CAO TAJO:11M Cho nitm tài chinh ket thee nay 31/12/2018
BAN THUYET MINH BAO CAO TAI CHiNH
05NC TY CO LEAN PEAT HAM! SACH TP.HCM-FAHASA 60 - 621/ Lei, Q.1, TP.HCM
GM 56 di
trj
Don vi dub: VND
U Mm S6 c6 icha Kling tri nq
Phil tri cho ngtrld ban nen hum
- Van phong - TT Sich Nguyen Hue - TT Sach Xuan Thu - TT Sich Phu Nhuen - TT Sich Gia Dinh - TT Sach Ha NOi - Xi ugh*, In FAHASA
321.028.035.970 114.060.587.365
85.969.500.505 73.962.216.636 66.927.813.329 68.939.643.775 10.537.722.765
321.028.035.970 114.060.587.365
85.969.500.505 73.962.216.636 66.927.813.329 68.939.643.775 10.537.722.765
276.469.308.084 96.916.037.653 79.418.885.196 78.810.170.765 67.671.640.744 59.898.411.849 6.796.273.446
276.469.308.084 96.916.037.653 79.418.885.196 78.810.170.765 67.671.640.744 59.898.411.849 6.796.273.446
Ceng 741.425.520.345 741.425.520.345 665.980.727.737 665.980.727.737
17. NGUt11 MUA TEA TIEN TRUTIC Ngtrtri mua tra tien truirc ogin ham
- Van phong - TT Sach Nguyen Hue - TT Sich Xuan Thu - TT Sach Phü Nhufm - TT Sach (ha Dinh - TT Sach HA NOi - Xi nghiep In FAHASA
s6 cued Elam
s6 din am
465.454.708 516.173.488 327.080.267 37.769.298
149.251.110 356.030.869 675.795.000
750.481.662 87.525.00
275.788.0 CI 90.416.06 -A
192.733.0? 817.935.3444ANN 370.623.0001
COng
18. TRUE VA CAC ICHOAN NQP CEO NHA NU'OC Phid np Du Mm
(1) + Thug GTGT au ra trong nut (TK 3331) Thue GTGT dau ra phat sinh Thue GTGT dAu in kheu trfr thue GTGT dela vao
Dieu chinh giAm thue GTGT deu in (hang ban bj tit 14) DA nOp thue
+ Thue GTGT deu vie Thue GTGT dau vio dirge kheu tnt Dieu chinh thue GTGT dAn vao Dieu chinh thue GTGT dAn vAo (tra itti hang)
Thue GTGT dAn vio kh6ng duoc !then tn.1 (Oen be cho HDICD kh6ng chju thue)
Thue GTGT dim ra tat thue GTGT dAu vac)
+ Thue GTGT nhap kheu (TK 33312)
+ Thue nhau klub' (TK 33331
+ Thue thu nhau doanh nahiero (TK 3334)
+ Thue thu niter) ca nhan (TK 3335)
+ Thue nha d6t vi den thue dit (TK 3337)
2.527.554.740
SO phai nep trong Mm (2)
27.773.107.137
117.097.622.135
(89.139.462.520)
(185.052.478)
0 105.456.774.677
(2.245.683)
(8.232.131.643)
(8.082.934.831)
(89.139.462.520)
3.564.997.742
4.671.188.688
5.637.179.565
2.682.579.958
3.298.009.314
27.406.896.405
0
27.406.896.405
3.298.009.314
3.564S97.742
4.671.188.688
5.559.003.891
2.852.274.428
1.803.705.827
286.863.491
827.570.905
1.437.495.095
749.395.231
456.557.961
Ceng Clic khan thue phai tra 2.643.448.287 47.627.062.404 47.352.370.468 2.918.140.223 Ghi ch6: Cac s6 liGu ye thue don vi tam tinh, so chinh Mac se throe co quan thu8 quy8t toan sau.
21
PRAI TRA KRAc: (20); (22).
20. Phil tri ngin han khfic:
SO cu6I nam S6 dAu din
CONG TY CO MAN PHAT HANH SACH TP.HCM-FAHASA BAO CAO TATOU:NH
60 - 62 Le Loi, Q.1, TP.HCM Cho namtii chInh ket thifc nvly 31/12/2018
BAN THUYET MINH BAO CAO TAI CHINH Nam 2018
V. Thong tin INA sung cho cIt Ichoin muc trinh bay trong Bing can d61 ká tomn
TINE VA CAC MOAN PHAI 9.
DAu nam SO phii nQp trong lam THU NBA NO:IC
Di nOp trong nam
Don vi tinh: VND
St cu6i nim
(1) (2) (3) (4)=(1)+(3)-(2)
Thud va cac khoan phai thu Nha ncric
- Cac loai time khac (TK 3338)
487.653.687
487.653.687
1.282.594.979
1.282.594.979
1.282.594.979
1.282.594.979
487.653.687
487.653.687
COng Cac khoin thut phi! thu 487.653.687 1.282.594.979 1.282.594.979 487.653.687 Ghi chi: ate s6 lieu ve thue don vi tam tinh, st chinh thirc se duqc co quan thu e quyet toan sau.
19. PHAI TRA NGUtil LAO HONG (TK 334) St cuoi Mini S6 du nam
- Phil tra ding nhin vim 38.214.248.141 31.857.012.610
COng 38.214.248.141 31.857.012.610
- Kinh nhf rAng (loan (TIC 3382) 1 979.727.884 1.919 045 641 -Caro khoan nhai trk nhai non lchk (TK 3_388) $42986.060 869 120.440
+ K9 quy dao to - VPCTY 422.600.000 460.400.000 + Phil tralien c6 ti1rc 362.853.595 384.106.975 + Khoan phiti tra BHX1-1 23.975.770 23.975.770 + Khoan phai tra lchac 637.695 637.695 + Khoth phai tra lchac (bao linh du thiu) 30.000.000 + Khoan phai tna. nontri lao dOng 2.919.000
- Ban hiem xa hei (TIC 33831 Q 42.0.2.7.2
22.
21.
23.
ging:
Phil tri dii bon Wyk: - Nhan Jthuzc. 1dr cuoc dai hcin
2.772.713.944 2.788.592.353
is‘
VIC
• NH
•
268 000.000 193 000.000 (TX 3442)
10.000.000
20.000.000
68.000.000
17a00a000
10.000.000
95.000.000
20.000.000
68.000.000
+ Tien the chin bii xe Tina sach Deng Nai + Thu tien dat coo theo HD: 01-
HDT, FAHASA 30/11/2015 + Phil tra tier' dat cuc mua may in + Thu tien dat coo thu8 mat bang
theo HD: 730/HD-PHS ngay 03/3/2017
+ Thu tien dat coo thud mat balm NS Linh Trung
flag:
QUI KEEN THHONG, PHOC LQI (IX 353)
Quy khen diming, phac lcri
COng
QUI' PHAT TRAK KHOA HQC VA CONG NGH$ (TK 356)
268.000.000 193.000.000
SO Si nam SO dAu aim
1.036.999.885 2.046.656.912
1.036.999.885 2.046.656.912
56 az& nim SO dAu nam
- Quy phat Men khoa hoc vi cong nghe (TK 3561)
- Quy phat trien khoa hoc vi c6ng nghe di hinh thanh TSCD (TK 3562)
COng:
0
83.512.500
265.950.000
250.537.500
83.512.500 516.487.500
22
CC/NG TV CO PHAN PHAT HANH SACH TP.HCM-FAHASA &to cAo TAI cabin
60- 62 Le Lqi, Q.1, TP.HCM Cho nrun tai chab kit than natty 31/12/2018
BAN THUYET MINH BAO CAO TAI CHiNH Mm 2018
V. Thing tin hi sung cho the khoan myc trinh bay trong Bang can dii he toil' 24. VON CHU SO MTh
a. Bãn2 i chiu bien don2 dui Ven chi' sir ham
Dan tinh: VND
Cac khofin myc thu(ic yin chit so' hint
Vein goo elm CSH Th Thing dir ., • : von co phin
Lori nhuan sou thue clura phi,' phiii vi ca c
quy
d au Quy fir phat trien
Cijng
A (1) (2) (3) (4) (6)=(1)+(2)+(3)+(4)
a. SO dir dim nam truee 91.082.770.000 18.137.388.000 16.834.624.384 12.210.787.284 138.265.569.668 - Tang trong nam 20.776.289.863 6.094.418.643 26.870.708.506 Trong do: - Tang yin trong niim tarot - Lai trong Mm truck 20.776.289.863 20.776.289.863
- Trich cm, eau tit Omit trim n 6.094.418.643 6.094.4144V k I.,......0
- GMm trong Mm (20.439.681.699) (20.439.6814) Trong d6: •ICII Ni - Giant khk (:11k'
+ Trich quy dau ttr phat tri6n (6.094.418.643) (6.094.418,A
+ Trich quy khen thuang, pinic lqi (3.693.587.056) (3.693.587.6411
/ , 1 + Chia c6, tk dqt 2/2016 (4.275.882.100) (4.275.882, + Chia c6 tic dot 1/2017 (6.375.793.900) (6.375.793.900) b. Si chr diu Mm nay 91.082.770.000 18.137.388.000 17.171.232.548 18.305.205.927 144.696.596.475 - Ting trong Mm 22.517.048.258 3.739.732.175 26.256.780.433 Trong dO: - Tang yin trong Mm nay - Lai trong Om nay 22.517.048.258 22.517.048.258
- Trich quy du tu ph& trien Mm 2017 3.739.732.175 3.739.732.175
- Clam trong Mm (20.646.577.948) (20.646.577.948; Trong do: - Giam yin trong Mm nay - LO trong nazi nay - GAM kHz e. '1 + Trich quy du tu phat then (3.739.732.175) (3.739.732.175)
+ Trich quy khen thtrOng, ph& lqi (4.155.257.973) (4.155.257.973)
+ Chia ce tut dqt 2/2017 (6.375.793.900) (6.375.793.900) + Chia co titc din 1/2018 (6.375.793.900) (6.375.793.900) c. Si dr cull nam nay 91.082.770.000 18.137.388.000 19.041.702.858 22.044.938.102 150.306.798.960
23
CoNG TY CO PHAN PRAT 11APRI SACR TP.RCM-FAHASA BAO CAO TM CRINII
60 - 62 Le Loi, Q.I, TP.11CM
Cho ram tad chInh ket thoc ngay 31/12/2018
BAN THUYET MINH BAO CAO TAI CHINH PlAtn 2018
V. Thong tin b6 sung cho cac khan myc trinh bly trong Bang can dti Ice twin
b) Chi tiOt yen g6p cfia chfi so. him
- VOn dau cfia Nha nu& - Von gap ctia cac d61 ttrqng kit&
COng
c) Cac giao dich v vOn v6i dc chit slr hfru va phan ph6i có tit, chin içi nhuen
- Vtn tau tu ciut chit s& Mu + Von g6p Mu nam + Von gap tang trong lcY + Von g6p giam trong + VOn g6p cuOi. Ict - Chia co the dqt 2/2017, thanh toan vao thing 05/2018: 7% x 91.082.770.000 = 6.375.793.900 VND.
- Tam (mg c6 tfic dqt 1/2018: 7%N6n dieu t trudt phat hang c6 phi& 7% x 91.082.770.000 = 6.375.793.900 VND
S6 cu61 nam
27.777.490.000 63.305.280.000
91.082.770.000
Nam nay
91.082.770.000 91.082.770.000
91.082.770.000
6.375.793.900
6.375.793.900
Don vi tinh: VND
Se dAn nam
27.777.490.000 63.305.280.000
91.082.770.000
Nam trufic
91.082.770.000 91.082.770.000
91.082.770.000
(Thai gian thanh toin torn (mg tfi thang 09/2018) .JAN (IAN
d) Co phieu phL A in) Cu& am DAu clam 71#.- - S6 lucmg c6 phieu (c6 phan) clang kjr phat hanh 9.108.277
>1 /2 - 56 luqng c6 phieu (c6 phan) di ben ra ding chting 6.330.528 6.330.52 + CO phieu (c6 pit) ph6 thong 6.330.528 6.330.528 + Ca phieu (66 phan) tru dai - SO luqng co phieu (c6 phAn) duqc mua lai (c6 phieu quy) + C6 phieu (c6 phin) ph6 theng + C6 phieu (66 plan) tru - s6 lucmg c6 phieu (66 phan) Clang ltru hanh 9.108.277 9.108.277 + C6 phieu (DO phan) ph6 thong 9.108.277 9.108.277 lic4e(I4 + C6 phi& (c6 tru dad
MOnh gici co'philu dang btu hanh: 10.000 VND
c6 tfrc - c6 the a c8ng b6 sau ngay ket thfic kY ki toan nam:
+ tic a cong136 tren c6 phieu ph6 th8ng:
- C8ng b6 cilia c6 tirc aim nrun 2017: 14%/v6n dieu le, chi tit bAng tien mat hoec chuyen khoan Dqt 1 a thanh toan vao thang 07/2017: 6.375.793.900 VND (7% x 91.082.770.000 VND). Dqt 2 thanh toin vac thang 05/2018: 6.375.793.900 VND (7% x 91.082.770.000 VND).
- COng b6 tom tIng c6 him dqt I narn 2018: 7%/Von ctieu 1 tar& phat hanh c6 phieu (7% x 91.082.770.000 = 6.375.793.900 VND) (Thai gian thanh toin tam Ong tir thing 09/2018)
+ Ca tire a ding be, tren c6 phieu tru kheing c6. - CO ttic elm c6 phieu tru dad lay ke chtra duqc ghi nhan: khong c6.
d) Cac quyelm doanh nghiep - Quy Mu phat trien - Quy lchen thueing, phtic lqi
SO cuOi nam
S6 dAn nam 22.044.938.102 1.036.999.885
18.305.205.927 2.046.656.912
24
CONG TV CO PHAN PEAT HANK SACH TP.HCM-PAHASA BAO CAO TAd CHINK
60 - 62 1.6 Loi, Q.1, TP.HCM Cho ham tài chinh ket thile ngay 31/12/2018
BAN THUYET MINH BAO CAO TAI CHINH Nam 2018
V. Meng tin b6 sung cho cac khoin myc triah bay trong Bing can dti ke toan Danvj tinh: VND
25.
a b
CAC KHOAN MUC NGOAI BANG CDKT St cu.& atm St du Dam
Tai sin thue ngoii TM sin nhen gift be Ngoai t cac loai Trong do:
d d
- Ngoai te USD Vàngtinte Nq kho Côi dã air It
$6.476,94 $8.332,38
- Tap chi van Ma nghe thuat 300.000.000 300.000.000 - Cong ty phat hanh sada khu well 101.044.309 101.044.309 - Cong ty TNHH SXTM Ta arbng 55.008.804 55.008.804 - Nguyen Van Chien 1.988.020 1.988.020 - Phan Van Ira 1.825.000 1.825.000 - Van Ten GiOi 37.843.200 37.843.200 - VO Heng Phong 53.633.252 53.633.252 - Vo Phan An 13.534.934
.0 13.534.934 .e.;,•
- Hi TM Thai - COng ty CP Viet Thmang
27.900.125 89.900.600
27.900.125
*
„7/DT: •
TA - Cong ty CP Tu vAn DA.0 tu XD TM Thing Long 388.000.000
(1) - COng ty TNHH M.H.T 348.295.570 - Pham COng Nghta 11.200.000 - DNTN Bao Nhi 75.446.045 - Trung Tim Dao Tao Thubng xuyen DH Di Sting 22.730.150 - Cong ty TNHH Viet Thubng 27.839.600 - Gong ty TNHH Sach Thai Anh 99.193.974 - Cong ty TNHH Dio tao Huy Vong Xanh 4.655.450
„Too :•;$
1.:41 COng 1.660.039.033 592.777.644 CO
AT EH 0.6
25
CONG TV CO PHAN PRAT HANH SACH TP.HCM-FAHASA BAO CAO TAI OHM
60 - 62 Le Lqi, Q.1, TP.HCM Cho Mun tM chinh ket thiic ngay 31/12/2018
BAN THUYET MINH BAO CAO TAI CHINTH Nam 2018
VI. Meng tin be sung cho clic khan muc trinh bey trEn Rao do irk qua hotit Ong kinh dorm's Don vi tinh: YND
1. TONG DOANH THU BAN HANG VA CUNG CAP MICH Vt)
Mm 2018 Niim 2017
- Doanh thu ban hang h6a 3.172.980.466.082 2.737.029.212.379
C§ng 3.172.980.466.082 2.737.029.212.379
2. CAC ICEMAN GUM TRU" DOANH THU (TX 521)
+ Chiet Ichiu thucrng mai
+ Giam gii hang ban
+ Hang ban bi tra1ai
COng
Nam 2018 Nam 2017
93.012.502 115.098.538
305.962.284 2.602.140
80.034.284.924 64.735.812.500
80.433.259.710 64.853.513.178
3. CIA VON HANG BAN (TIC 632)
Mm 2018 Nam 2017 ( 00117, - Gia vsEn cim hang ban 2.430.898.520.051 2.093.991.880.1CA uNG
(nob n C§ng 2.430.898.520.051 2.093.991.880.194 vti TI.
illiNi, RE 4. DOANH THU HOST BONG TAI CH1NH (TK 515) Nam 2018 Nam 2017 A Ir TI
!'H JA NA. - Lai tien gUi 14.906.918.739 11.675.806.623-_--
- CE Mc, Icri nhu§n 2017 (Iwo chia it -......._. ...._ ..,-.. C8ng ty CP VAn Hoa va Throng Mai 168.925.000 Binh Throng - FABICO - Chenh lOch tS, gia hEi (Thai da drip hi§n 337.364.439 271.709.903
C§ng 15.413.208.178 11.947.516.526 :1,
CHI Kit BAN HANG (TX 641) VA CM PEd QUAY Lt :G (5); (6)
Nam 2018 Nam 2017 DOANH NGH1$P (TK 642)
411 5. Cie khoin chi phi bin king phat sinh trong 587.562.890.493 510.812.353.090
- Chi tiet cac ichoim clam tir 10% ire IA len trerTh bing chi phi ban hang:
+ Chi phi lucmg nhan vion ban hang 285.260.968.263 247.125.618312
Cac khoim Chi phi ban hang khic 302.301.922.230 263.686.734.378
cat khan chi phi quail I doanh ngh4p pith sinh trong 6. 62.521.166.834 54.782.298.352
kt
- Chi tiet the khan chi& M 10% tit ten ten tang chi phi QLDN
+ Chi phi lucmg nhân vien quan 24.637.861.259 26.530.467.922 - Cac khoan chi phi QLDN khac 37.883.305.575 28.251.830.430
26
CONG TY CO PHAN PHAT HANH SACH TP.HCM-PAHASA BAO CAO TM CHINN
60 - 62 La 14, Q.1, TP.HCM Cho flint tài chinh ket than ngiy 31/12/2018
BAN THUYET MINH BAO CAO TAI CHINH
VI.
7.
8.
9.
a)
b)
c)
d)
e)
e.1)
e.2)
10.
a)
b)
c)
Nam Thong tin be sung cho cac khoin mac trinh bay tit Bao
THU NH4P 1CHAC (TK 711)
- Thu ban thanh 15, TSCD, CCDC - Thu lien 128 trq hoat (Ong - Thu tien chi& khtu thanh tot - Thu ban giey van, kern phe lieu - Thu tien bOi thuang - Thu ban he so du thau - Cac khoan Ichac
Ci)ng
CHI Pill 1CHAC (TK 811)
- Kat chuyen se le ding nq
gong
CHI PHI THUE THU Mk' DOANH NCHIgP HIgN HANH
Lei 111111(111 ICE Man truck thue ffi hoat
2018 cao Wet qua hoat Ong kinh doanb
Mm 2018
Ekm tinh: YND
Nam 2017
Y,
:44 09
1 0 '1/1
349.107.728 250.101.905 381.148.998
75.798.318 58.369.894 14.000.000 48.678.533
61.969.000 349.712.467 918.425.970
60.990.227 4.000.000
75.727.532
1.177.205.376 1.470.825196
Nam 2018 Mm 2017
814.725 1.146.961
814.725 1.146h
Mm 2018 Mm 2017 1414 0AN
28.154.227.823 dong kinh doanh oUa Man cOng iv
168.925.000 Khoim thunhap loai trfr IchOng phai tinh
thue TNDN
168.925.000
174.000.000
- a tdc, lqi nhu4n 2017 chive chia Ut °Ong ty CP Van H6a vit Thtrcmg Mai Binh Throng - FABICO
Chi phi khong ducm ft* Ichi firth thue TNDN - Tha Lao caa thanh vien Hei dans pan tri khong chuyen trach
Term id rilman ké toan truoc thue sau
174.000.000
28.159.302.823 cic Ichoan dieu chinh caa tohn corm tv =(a) - (1)) + (c)
5.637.179.565 Chi phi thue TNDN hien hanh
f= (e.1)+ (e.2))
58.509.000
5.578.670.565
- Chi phi thue TNDN nam 2014 (do hoan nhOp Quy phat trien Ichoa hoc cOng nghe) (265.950.000 x 22%)
-Chi phi thug TNDN awn 2018 ((28.159.302.823 - 265.950.000) x 20%))
Ceng
Lk CO BAN THEN CO PHIEU (CO PHAN)
CO phieu ph& hanh thu kk (c6 phan)
LçinhuansauthuéTNflN
Lai co. ban tren cO phien phan) (= 22.517.048.258 / 9.108.277)
5.637.179.565 5.230.072.466
Mm 2018 Mm 2017
9.108.277
22.517.048.258
2.472 2.281
27
CONG TV CO PHAN PRAT HANH SACH TP.HCM-FAHASA BAO CAO TAI CHINH
60 - 62 L6 Lqi, Q.1, TP.HCM Cho ram tit chtnh ket thee ngity 31/12/2018
BAN THUYET MINH BAO CAO TAI CHil‘TH
VI. Mixt 2018
Thing tin IA sung cho wit khoin muc trInh bay trin Bio cio kit qui host ding kink doanh Don vi rink VND
11. Nam 2018 Nam 2017 CHIFHITREOYEUTO
- Chi phi nguyen Han, vat liau 2.416.018.703.025 2.073.311.566.327
- Chi phi nhan &mg 374.035.345.981 334.717.791.054 - Chi phi khan hao TSCD 6.111.501.059 6.932.601.344
- Chi phi dich vi mua ngoii 212.408.784.333 187.114.447.840
- Chi phi khic bang tian 73.398.227.705 56.490.146.532
Cang 3.081.972.562.103 2.658.566.553.097
28
M5011729
CONG T' ACH mth(m CU vy TIP CHiNII KE 1
A NO TO) PH IA NAM
-/- p1445(
CONG TY CO PHAN PHAT HANH SACH TP.HCM-FAHASA BAO CAO TA! CHINH 60 - 62 Le LM, Q.I, TP.HCM Cho it tai chInh ket thac ngay 31/12/2018
BAN THUYET MINH BAO CAO TAI CIHNH Nam 2018
VII. noting tin be sung cho cac khoan myc trinh bay trong Bao cao hru chuyin tien : 1. Cac giao dich khong bang tin anh huemg den bio cao hru chuyen flan t trong Wang lai
- Mua di sin va nhin ng th6ng qua nghiep vy mua hang tra sau, holm cho thud tai chinh : khan phat sinh - Mua doanh nghiep thang qua phat hanh cá phieu: lchiing phat sinh. - Chuyen ng thinh yen chn s& Mu: không phat sink - Ck giao dich phi tien te lchac : khang phat sinh.
2. Ck khoan tien do doanh nghiep nám gift nhimg kheing sik ding: khong c6. 3. Se ken di vay thire thu trong lcy : 0 VND 4. Se tien ra tra gee vay trong ky : 0 VND
VIII NIIIDNG THONG TIN 'MAC I. Thiang tin ye nhireng khofin ng tiem tang, khoin cam ket và nheng thong tin tai chinh khic khOng c6. 2. Nhdng sy kien ghat sinh sau ngay ket thic ke toga: khan ca. 3. ThOng tin ye cfic ben hen quan:
a. Cac ben lien quan Mti quan - C8ng ty CF Van H6a vii Thucmg Mai Binh Duong - FABICO Cong ty con b. Cfic giao dich trgng yau vol cam ben co lien quan:
Ti ngiy 31/12/2018, cac khoan c8ng ng vol cac ben c6 lion quan nhu sau:
Ten Quan h§ Giao dich SO tien (VND)
Cling ty CP Van H6a vii Thucmg Mai Binh Ducmg - FABICO
Cong ty con
Den ngay 31/12/2018, có tav, lgi rilman 2017 dirge chia tn. Cong ty CP Van H6a vii Thuong Mai Binh Diming - FABICO
168.925.000
Thu Lao dm HOi (long clam tri Thn lao nam 2018 996.000.000
4. Dieu chink trong bio cao tii chinh nim trot do cac thay dal trong chinh sfich ke toin cda nam nay: - Kh8ng phat sinh.
5. Myc dich vi chinh sach quan Iy rdi ro cosi Cong ty:
a Riii ro tin dyng
RiM ro tin ding la rUi ro ma mOt ben tham gia trong hgp don khong c6 !chi nang thgc hien dirgc ngida vg mitt dAn den ton that ve tai chinh cho tong ty.
b Phfii thu khich hang
Gang ty gum thieu riM ro tin ding bang each chi giao dich vol cfic don vi c6 kha au% tiii chinh teSt vi nhan vien ke tofin ding ng thirsting xuyan theo dal ng phi thu de d8n dee thu htii. Tren ca ser nay Ichoan phai thu cim Cong ty lion quan den nhieu Ichich hang khic nhau nen rid ro tin dying kheing tap trung vao mOt khach hang nhit dinh.
Tien gAl ngin hang
Phan Ian lien gdi ngan hang eta C6ng ty dirge giri tai coo ngan hang Idn, có uy tin Or Viet Nam. Ceing ty nhan thay mCrc dO tap trung rai ro tin ding d6i vol den gui ngan hang la thdp ( xem thuyet minh V.1).
d Rai ro thanh khofin RiM ro thanh khoim la nil ro Cong ty gip MI6 khan Idil thgc hien nghla vg tai chinh do thieu tien.
Ban Teng Giam dtc chiu trach nhiem cao 'that trong quart ly rid ro thanh khoan. Phan 16n phat sinh nglifa viii phai traala COng ty deu dingo dam bac bang cac klioan tien giri vi cac khoan phai thu vii tai sin c6 Icy hin ngin him Cons ty nhan they mac di tip trung riM ro thanh khoan dai v6i viec thgc hien nghTa vg tai chinh lit thap.
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CONG TY CO PHAN PHAT HAND SACH TP.HCM-FAHASA tido cAo TA! CH1NH 60 - 62 Le Lot Q.1, TP.HCM Cho nam tai chinh ket tithe ngay 31/12/2018
e.
BAN THUYET MINH BAO CAO TAI CHiNH Nam 2018
Thai Iran thanh toin via các khoan ng phai tra tif chinh dwa tren cic khan thanh tom dw kien theo hop deug chwa duvc chiit khAu nhu• sau:
Ti ngity 31/12/2018 Th. 1 nilm fret au6ng Tren 1 Earn
Phii tri cho ngutd ban 741.425.520.345 Ngtkri mua tri nen truck 2.527.554.740 Ph& tra ngtrtd lao dOng 38214.248.141 Ck ldroan phii Ira pilaf nap Ichac 2.772.713.944 268.000.000
Ceng 784.940.037.170 268.000.000
Cang ty cho rang mire da tap trung rüi ro d6i yeti viec tra ng la thap. Cong ty 06 khi nang thanh toan ode khoan ng den hgn tr deng tien tü hot Ong kinh doanh va nen thu to cic tai san tai chinh dio hgn.
Rdi ro thj trtrOng
Rill ro thi truang la rüi ro ma gia tri hgp It hoec cic lang ltru chuyen tian t trong Prong lai cila cic ding cg tai chinh se Nen dang theo nhCmg thay ded cUa thi ft:rang. Rai ro thi truting bao gont 3 loai: rüi ro ngoai te, dim ro lai suk va ram ro khk.
g. UI ro ngoai t A N
Ru Alci
ro ngoai to la rai no ma gia tri hgp l hok cac Luang km chuyen tien tong Prong lai cia Gang cg tai chinh se bien daniN 'then thay dai cia t gia hOi doii. Trong nam 2018, Con ty phat sinh ck giao dich bang ngoai te va thgc hien theo chart mgc tok so 10, don vi da dieu chinh chenh lech t gia cad ky pith hop vol Thong Pr 179/2012/TT-BTC, ngay 24/10/2012.
h. De nhyy cda ngotti
Cong ty khang thgc hien phin tich da nhay dai vol ngoai t vi tong näm cic giao dich bang ngoai t nh6.
6. Thong tin vb 'that deng lien tyc
Den ngay 31/12/2018, C6ng ty lchong c6 dinh hok you cau phai giai the, ngimg hog clang hoc thu hap ding ke quy m6 hoat ging, tim kiem ski bio ha t* cac clii ng theo phap luat va quy filial hien hanh.
• ."
7. ThOng tin ve se lieu so ssinh:
So lieu so sank Id so lieu tren Bio cao tam chinh cho narn tai chinh kat fink ngay 31 thing 12 nam 2017 di' dugc kiem than befitt ty TNHH Dich vi1 Ty ven Tai chinh 1Ce tam va hem than PhIa Nam (AASCS). 4
TP. HCM, ngdy 04 thang 03 ne 20)$ Nguiri Lep bieu Ki toin trwerng TAng Ghim doc;
Oes
riga 51 INfe
Atm Sit Wuipt
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