công ty cổ phần cơ điện thủ đức báo cáo tài chính giữa niên độ từ 1 tháng 1 đến 30 tháng 6 năm 2014 kèm báo cáo kết quả công tác soát xét của kiểm toán viên độc lập

CONG
TY CO
PHAN
CO
DIEN
THU DU C
Dja
chi: Km s6 9 - Xa !o Ha Noi - Thu Due - Tp H6 Chi
Minh
Dien
thoai: (08) 38 965 591 Fax: (08) 38 963 159
BAO
CAO TAI
CHINH
GIl/A
NIEN
DO
CUA CONG
TY CO
PHAN
CO
DIEN
THU DUC
Cho ky
hoat
dong
tic
ngay
01/01 den
ngay
30/06/2014

Kern
theo
BAO
CAO KET QUA
CONG
TAC
SOAT
XET
CUA KIEM TOAN
VIEN
DOC LAP
Difoc
soat
xet baJ:
CONG
TY
TNHH KIEM TOAN
VA KE
TOAN
HA NOI - CPA HA NQI
So
3 Ngd 1295 - Duong
Giai
Phong -
QuEin
Hoang Mai - Ha Noi
Dien
thoai: (04) 39 745 081/82 Fax: (04) 39 745 083
Hd Noi.
thang

08 nam 2014
CONG
TY CO
PHAN
CO
DIEN
THU
DlTC
Dja
chi: Km s6 9 - Xa 16 Ha Noi - Thu Due - Tp H6 Chi
Minh
MUC
LUC
Noi
dung Trang so
Bao
cao cua Ban
Giam
doc 2 - 4
Bao
cao ket qua cong tac
soat
xet
ciia
kiem toan vien doc lap 5
Bang
Can doi kc toan tai ngay 30/6/2014 6 - 8
Bao
cao ket qua
SXKD

cho ky
hoat
dong tir ngay 01/01 den ngay 30/06/2014 9 -10
Bao
cao luu chuyen tien te cho ky
hoat
dong tir ngay 01/01 den ngay 30/06/2014 11-12
Thuyet minh Bao cao tai chinh cho ky
hoat
dong tir ngay 01/01 den ngay 30/06/2014 13-40
Phu
luc
SO
I : Thuyet minh tai san co djnh
hiju
hinh va khau hao 41
-
42
Phu
lue so 2 : Thuyet minh tai san co djnh v6 hinh va khau hao 43
Phu
luc so 3 : Dau tu tai chinh dai han 44
Phu
luc so 4 : Bang doi chieu bien dong von
chii
sof hiru 45
CONG
TY CO
PHAN
CO

DIEN
THU
DlTC
Bao cao cua
HDQT
va Ban
Giam
doc
Dia
chi:
Km so 9 - Xa 16 Ha
Noi
-
Thii
Due - Tp Ho Chi
Minh
dinh kem Bao cao tai chinh
Dien
thoai: (08) 38 965 591 Fax: (08) 38 963 159
BAO
CAO
CUA
HOI
DONG
QUAN
TRI VA
BAN
GIAM
DOC
Ban

Tong
Giam
doc
Cong
ty Co phan Co dien Thu Due lap va trinh bay bao cao
ciia
minh va Bao cao tai
chinh
cua
Cong
ty cho ky
boat
dong tir ngay 01/01 den ngay 30/6/2014.
THONG
TIN
CHUNG
Cong
ty Co phan Co dien
Thii
Due (goi tat la
"Cong
ty") tien than la
Cong
ty Co dien Thu Due, dugc co
phan hoa
theo
Quyet dinh so
1795/QD-BNC
ngay 11 thang 07 nam 2006
ciia

Bg Truong Bp
Cong
nghiep
(nay la Bo
Cong
thuong).
Cong
ty
hoat
dpng thco
Giay
chung nhan dang ky doanh nghiep thay doi Ian thu 4
so 0301824508 ngay 28 thang 06 nam 2014 (so eu 4103008956 c^p \kn dku ngay 02 thang 01 nam 2008) do
So
Ke hoach va Dau tu Thanh pho Ho Chi
Minh
cap.
Theo
do:
Ten
giao
dich
:
Cong
ty Co phan Co dien
Thii
Dire
TenTiIng
Anh
: THU DUC

ELECTRO
MECHANICAL
JOiNT
STOCK
COMPANY
Ten
vi6t
tat :
Ti
lu
DUC
LMC
JSC
V6n
dki tu cua
chii
so
hiru
: 80.730.000.000 d6ng
(Tdm
muvi
tv hay
tram
ha
micai
trieu
dong)
Tru
so
hoat

dong
Dia
chi
Dien
thoai
Fax
Website
Email
Km
so 9 - Xa 16 Ha
Noi
- Thu Due - Tp Ho Chi
Minh
(08) 38 965 591
(08) 38 963 159
i
codienthudiic(ff:vnn.vn
Hien
tai, Co phieu cua
Cong
ty dang dugc niem yet tren So giao
dich
chung khoan Thanh pho Ho Chi
Minh
theo
Quyat dinh s6
128/2012/QD-SGDHCM
ngay 31 thang 08 nam 2012 cua So
Giao
djch chung khoan

Thanh
pho Ho Chi
Minh,
voi ma co phieu la
EMC.
Khoi
lugng niem yet
Ngay
niem yet
Ngay
chinh thirc giao
dich
8.073.000
31/08/2012
29/11/2012
Danh
sach co dong sang lap so' huu co phan den thoi diem lap bao cao:
STT
Ten
CO
dong
Loai
CO
phan
So
CO
phan
Ty
le (%)
So

tien von gop co
phan (dong)
1
Tap
doan
Dien
lire
Vict
Nam
Pho
thong
4.595.222
56,92%
45.952.220.000
2
Le
Dinh
Kict
Pho
thong
2.000
0,02%
20.000.000
3
Nguyen
Kim
Thanh
Pho
thong
8.100

0,10% 81.000.000
4
Nguyen
Minh
Quang
Pho
th6ng
5.200
0,06% 52.000.000
(Bao cao cua Ban
Giam
doc)
LTnh
vu'C
huat
dong va nganh nghe san xuat
kinh
doanh:
-
Che tao may bien ap;
-
Che tao phu tnng cho cac nha may dien, phu
kien
duang day va tram dien, tii bang dien cac
loai;
-
Thi nghiem va sua chira thiet bi dien;
-
Sua chira. Lap dat cac to may
phat

dien
Diesel;
-
Khai
thae,
xay lap cac cong trinh nha may
thiiy
dien
vira
va nho;
-
Xay lap cac cong trinh di^n cong nghiep, dan dung den cap dien
220KV;
-
Gia cong co
khi,
san xuat tru dien thcp va gia da thiet bj den
500KV;
-
San xuat cac
loai
cap dien, day dien tir;
-
Kinh
doanh va xuat nhap khau may bien ap, cae phu
tiing,
thiet bi dien va thiet bj cong nghe thong tin,
vien
thong;
-

Kinh
doanh du
lich
lir hanh quoc te va noi dia;
-
Kinh
doanh
kliach
san
(klidng
kinh
doanh khach san tai thanh pho Ho Chi
Minh);
-
Cho
thue
mat bang, nha xuang, kho bai.
Kinh
doanh bat dong san;
- Moi
gicji
bat dong san.
Dich
vu dinh gia bat dpng san, san giao
dich
bat dpng san;
-
Djch
vu tu van, quang cao, quan ly bat dpng san (trir tu van phap
ly)./.

nOI
DONG
QUAN
TRI
Thanli
vien
Hpi dong Quan tri trong nam va vao ngay lap bao cao nay nhu sau:
6ng
Nguyen
Minh
Quang
Ong Biii
Phudrc Quang
6ng
Le
Dinh
Kiet
Ong
Le
Viet
Hiing
Ong
Nguyen
Tri
An
Chii
tieh
Thanh
vien
Thanh

vien
Thanh
vien
Thanh
vien
Bau
ngay 31 thang 05 nam 2014
Bau
ngay 31 thang 05 nam 2014
(Thay
the Ong Vo Van
Bien
nghi
hini)
Bau
ngay 11 thang 11 nam 2007
Bau
ngay 18 thang 01 nam 2012
(Khong
tham
gia
dieu
hanh)
Bo
nhi^m tir ngay 25 thang 05 nam 2013
BAN
KIEM
SOAT
Thanh
vien

Ban
kiem
soat
trong nam va vao ngay lap bao cao nay nhu sau:
Ba
Le Thi Hai Yen Truang Ban Bau ngay 06 thang 04 nam 2009
Ong
Le
Minh
Hai Thanh
vien
Biiu
ngay 11 thang 11 nam 2007
Ba
Nguyen Ngpe Dung Thanh
vien
Bau ngay 11 thang 12 nam 2007
BAN
GIAM
DOC
Thanh
vien
Ban
Giam
doe trong nam va vao ngay lap bao eao nay nhu sau:
Ong Bill
Phucjc Quang
Ong
Le
Dinh

Kiet
Ong
Nguyen Tri An
Ba
Vuang
Thi
Bao
Giang
Giam
doc
Pho
Giam
doc
Pho
Giam
doc
Pho
phong - Phu trach ke
toan
Bo
nhiem tur ngay 03 thang 06 nam 2014
Bo
nhiem tir ngay 02 thang 01 nam 2008
Bo
nhiem tir ngay 02 thang 01 nam 2008
Bo
nhiem tir ngay 04 thang 06 nam 2014
fRnn rnn run Rnn
f^inm
rfnr)

KIEM
TOAN
VIEN
Cong
ly
TNHH
Ki£m
loan va Ke toan Ha Noi - CPA Ha Noi la cong ty
kiem
toan co du nang
lire
dugc Hoi dong quan tri
lira
chgn la dcrn vi cung cap djch vu
kicm
toan Bao cao tai chinh nam 2014
cho
Cong
ly.
Cong
ty
TNHH
Ki^m
loan Ke loan Ha Noi - CPA Ha Noi bay to nguyen vong dugc
ticp
tuc
kicm
toan bao cao tai chinh cho
Cong
ly trong

nhiing
nam tiep theo.
TRACH
NHIEM
CUA
BAN
GIAM
DOC DOI VOI
CAC
BAO
CAO
TAI
CHINH
Ban
Giam
doe
Cong
ty khang dinh
nhiing
van de sau day:
•
Ban
Giam
doc
Cong
ty
chiu
trach nhiem trong
vipc
lap va trinh bay Bao cao tai chinh mot each trung

thuc va hop ly
•
Chung toi da cung cap toan bg cac tai heu ke toan can thiet cho cac
kiem
toan
vien
va
chiu
trach nhiem
ve tinh tning thuc
ciia
cac tai
lieu
da cung cap;
•
Bao cao tai chinh da phan anh mgt each trung thqc ve tinh hinh tai san, cong ng va nguon von
chii
so
hiiu
cua
Cong
ty tai
thofi
diem 30/6/2014,
cQng
nhu ket qua
hoat
dong san xuat
kinh
doanh va tinh hinh

luu
chuyen tien te
ciia
Cong
ty cho ky boat dpng tir ngay 01/01 den ngay 30/06/2014.
•
Bao cao tai chinh dugc lap
phii
hgp vdi cac
Chinh
sach ke toan da dugc trinh bay trong Thuyet minh
Bao
cao tai chinh;
phii
hgp voi cac Chuan mirc Kc toan
Viet
Nam, Che do Ke loan doanh nghiep
Vict
Nam
va cac quy dinh phap ly co
lien
quan den viec lap va trinh bay Bao cao tai chinh;
•
Ke tir ngay ket thuc ky
hoat
dong 6 thang den ngay lap Bao cao tai chinh,
chiing
toi khang dinh rang
khong
phat

sinh bat ky mot sir
kien
nao co the anh huang dang ke den cac Ihong tin da dugc trinh bay
Bao
cao
tiii
chinh va anh huang tai boat dong cua
Cong
ty cho nam tai chinh tiep theo; va
tai
chinh tren co sa nguyen lac
hoat
dong
lien
tuc trir truong hgp khong the cho rang
tiic
hoat
dong.
Nguyen
Minh
Quang
Chii
tjch
HDQT
Cong
ty Co phan
Co"
dien
Thii
Due

Tp
Ho Chi
Minh,
ngay 10 thang 08 nam 2014
fRdo
cao cua Ban
Giam
doc]
CONG
TY
KIEM
TOAN
VA KE
TOAN
HA NQI
i^^CP^^^^
THANH
VIEN
HANG
KIEM
TOAN
ALLIANCE
OF
INTERCONTINENTAL
ACCOUNTANTS
VblANOi
W Trusdchinh:S6
3,ng6
1295.
dadng

Giai
Phong.
P.
Hoang
Liet.
Q. Hoang
Mai.
TP.
Ha
Noi
DT:
(84)4 3974 5080/81/82 Fax: (84) 4 3974 5083
Email:
cpahanoi(a)fpi.vn Website: www.cpahanoi.com
AicA
So:
|I3
/2014/BCSX/BCTC-CPA
HANOI
Kinh
ijiri
BAO
CAO
KET
QUA
CONG
XAC
SOAT
XET BAO CAO TAI
CHINH

Ve
Bao cao tai
chinh
cho ky
hoat
dpng
tu
ngay
OI/OJ
den
ngay
30/6/2014
cua
Cong
ty Co
phan
Ca
dien
Thu Due
HOI
DONG
QUAN
TRI; BAN
GIAM
DOC; QUY C6
DONG
CONG
TY CO
PHAN
CO

DIEN
THU
DlTC
Cliung
toi da thirc hien
scat
xet Bao cao tai chinh ky
hoat
dong tCr ngay 01/01 den ngay 30 thang 6 nam 2014
cua Cong ty Co phan Co dien Thu Due bao gom Bang Can doi ke toan, Bao cao ket qua
kinh
doanh, Bao
cao luu chuyen tien te va Ban
thuyet
minh Bao cao tai chinh lap ngay 10 thang 08 nam 2014 da dugc trinh
bay tu trang 6 den trang 44 kem
theo.
Viec
lap va trinh bay Bao cao tai chinh nay thugc trach nhiem cua Ban
Giam
doc cong ty. Trach nhiem cua
chung toi la dua ra nhan xet ve Bao cao tai chinh tren co so cong tac
soat
xet cua chung toi.
Co so* cua y
kien
Chung
toi da
thuc
hien cong tac

soat
xet bao cao tai chinh
theo
Chuan muc kiem toan
Vi?t
Nam ve cong tac
soat
xet. Chuan muc nay yeu cau cong tac
soat
xet phai lap ke hoach va
thuc
hien de co su dam bao vua phai
rang bao cao tai chinh khong chi'ra dung nhCrng sai sot trgng yeu. Cong tac
soat
xet bao gom chu yeu la viec
trao
doi voi nhan su
ciia
cong ty va ap dung cac thit tuc phan
lich
tren nhimg thong tin tai chinh; cong tac
nay cung cap mgt muc do dam bao
thap
hon cong tac kiem toan.
Chiing
loi
kiiong
thuc
hi§n
cong viec kiem

toan nen cung khong dua ra y kien kiem toan.
Tren
co so cong tac
soat
xet cua chung toi, chung toi khong thay co su kien nao de chung toi cho rang Bao
cao tai chinh kem
theo
day khong phan anh trung thyc va hgp !y tren cac khi'a canh trgng yeu
phii
hgp voi
Chuan
muc Ke toan Vi^t Nam va cac quy dinh
phap
ly co
lien
quan den viec lap va trinh bay bao cao tai
chinh.
Bao
cao
soat
xet dugc lap thanh 06 ban tieng
Viet;
cac ban co gia trj
phap
ly nhu nhau. Cong ty Co phan Co
^'difrrRiHDue
giCr
05 ban, Cong ty
TNHH
Kiem

loan va Ke toan Ha Noi - CPA lla Noi
glir
01 ban.
/;P/'C0NGTy\
Nguyen
Ngoc
Tinh
Tong Giam doc
Giay
chirng nhan dang ky hanh
nghe
So;
0132-2013-016-1
Cong
ty
TNHH
Kiem
toan va Kd toan Ha Noi - CPA
HaNgi
Hd Noi.
figdy
10
thang
08 nam 20/4
Le
Van Tunn
Kiem
toan
vien
Giay

chiing nhan dang ky hanh
nghe
So;
1695-20I3-0I6-I
CONG
TY CO
PHAN
CO
DIEN
Dia chi; Km
so 9 - Xa ip Ha
Noi
Dien
thoai: (08) 38 965 591
THU
DUC
- Thii
Due - Tp H6
Chi Minh
Fax:
(08) 38 963 159
Bao
cao tai
chinh
Cho
ky
hoat
dpng
ti^T
ngay

01/01 dan ngay 30/06/2014
BANG
CAN DOI KE
TOAN
GIUA
NIEN
DO
Tai
ngay
30
thang
06 nam 2014
Don vi
tinh:
dong
TAISAN
Ma
so
Thuyet
mini)
So
cuoi
ky
Su
dau nam
1
2
3 4
5
A.

TAI
SAN
NGAN
HAN
100
249.586.434.253 241.615.631.858
1.
Tien
va cac khaan
tuoiij;
diro'njj tien
110
1
2.836.950.814
10.047.453.098
1 .
Tien
lit
2.836.950.814
8.847.453.098
2
. Cac khoan tuong
duang
tien
112
-
1.200.000.000
II.
Cac
khuaii

dau tir tai
chinh
n^an
han
-
-
III.
Cac
khoan phai thu ngan han
130 102.909.841.574 88.220.544.551
1 .
Phiii
thu khach
hang
131
2
93.948.585.162 86.041.804.664
2
. Tra
truac
cho nguai ban 132
3
7.529.313.641
3.229.097.956
3 . Cac
klioan
phai thu ngan han khac
138 4
5.925.804.832
3.217.074.888

4 . Du phong cac khoan phai thu ngan
han kho doi
139 5
(4.493.862.061) (4.267.432.957)
IV.
Hang
ton kho
140 136.907.424.854
138.150.135.474
I
.
Hang
ton kho
141 6 136.907.424.854 138.150.135.474
V.
Tai
san ngan han khac
150
6.932.217.011
5.197.498.735
i
. Chi phi tra
truoc
ngan han
151 7 345.688.480 463.738.422
2
. Thue
GTGT
dupe
khau tru

152 8
2.729.161
2.729.161
3 Thue va cac
klioan
phai thu Nha 154
9
113.432.946 40.071.362
nude
4 . Tai san ngan han khac
158 10
6.470.366.424
4.690.959.790
B.
TAI
SAN DAI HAN
200
44.207.463.784
45.683.311.180
1.
Cac
khoan phai thu dai han
210
-
-
II.
Tai
san co
dinh
220 36.313.667.923 37.769.514.372

1 . Tai san co
dinh
hiru
hinh
221
11 24.029.425.199 25.222.885.802
Nguyen
gia
222
89.127.449.399 88.130.345.879
Gia
tri hao mon luy ke
223 (65.098.024.200)
(62.907.460.077)
2
. Tai san co
dinh
v6
hinh
227 12
11.531.183.467 11.648.093.066
Nguyen
gia
228 11.690.959.919 11.690.959.919
Gia
trj hao mon luy kc (*) 229 (159.776.452)
(42.866.853)
3 . Chi phi xay
dimg
co ban do

dang
230 13 753.059.257 898.535.504
III.
Bat
dong san dau tu"
240
- -
IV.
Cac
kiioan
dau tir tai
chinli
dai han
250
14
7.803.393.333
7.807.025.295
1 . Dau lu dai han khac
258 10.089.265.685
10.089.265.685
2
. Du phong
giam
gia chung khoan
dau tu dai han
259
14
(2.285.872.352) (2.282.240.390)
V.
Tai

san dai han khac
260 90.402.528 106.771.513
I
. Chi phi tra Iruo'c dai han 261 15 55.223.454 81.871.513
2
. Tai san dai han khac
268 16
35.179.074
24.900.000
TONG
CONG
TAI SAN
270 293.793.898.037 287.298.943.038
(Cac
TIniyet
minh
liv
trang
13 den
trang
45 la bo
phan
hap
thanh
ciia
Bao cao tai
chinh
)
CONG
TY CO

PHAN
CO
DIHN
THU
DUG
Bao cao tai
chinh
Dia
chi;
Km so 9 - Xa 16 Ha Noi -
Thii
Di'rc
- Tp Ho Chf
Minh
Cho ky
hoat
dpng tu ngay
Dien
thoai: (08) 38 965 591 Fax: (08) 38 963 159 01/01 den ngay 30/06/2014
BANG
CAN DOI KE
TOAN
GIUA
NIEN
DO
Tai
ngay
30
lhang
06 nam 2014

Don vi
tinli:
dong
(Tiep
dieo)
NGLON
V6N
Ma
ThuyC't
So
cuoi
ky
So
dau
niim
so
minh
So
cuoi
ky
1
2
3 4 5
A.
NO
PHAITUA
300 20S.956.832.908 203.640.923.887
i.
No'
ngan

han 310
208.423.809.456 202.294.517.635
!
Vay
va np ngan han 311 17 148.673.402.083 140.313.809.531
2
.
Phai
tra nguai ban 312
18 34.072.596.830
28.728.953.388
3
.
Nguai
mua tra tien
truac
313 19 18.310.662.602 18.075.784.810
4
.
Thue va cac khoan phai nop Nha
314 20
1.784.303.485
2.448.237.201
nude
5
Phai
tra nguai lao dpng 315
-
45.619.455
6

Chi
phi phai tra
316
21
166.553.255 221.749.823
7
.
Cac khoan phai tra, phai nop ngan 319 22
3.223.981.260 9.046.005.831
han khac
8
.
Du phong phai tra ngan ban 320 23 974.431.781 2.083.964.432
9
.
Quy khen thudng,
phiic
Ipi 323 24
1.217.878.160
1.330.393.164
II.
Ntf
dill
han
330 533.023.452
1.346.406.252
1
.
Phai
tra dai han khac

333 25 8.000.000 8.000.000
2
.
Du phong phai tra dai han 337 23 525.023.452
1.338.406.252
B.
VON
CHIJ
SO
HUU
400 84.837.065.129
83.658.019.151
I.
Von
chii
SO'
hfru
410
26
84.837.065.129 83.658.019.151
1
.
Von dau tu
ciia
chii
sd huu
41
1
80.730.000.000 80.730.000.000
2

.
Quy du phong tai
chinh
418
1.652.689.834 1.652.689.834
3
.
Lpi nhuan chua phan
phoi
420 2.454.375.295
1.275.329.317
II.
Nguon
kinh
phi
430
- -
TONG
CONG
NGUON
VON
440 293.793.898.037 287.298.943.038
(Cac
Thuyet
minh
tic
irang
13 den
trang
45 la bg

phan
hap
thanh
ciia
Bao cao tdi
chinh)
7
CONG
I'Y CO
PHAN
CO
DIEN
THU DUG
Dja
chi:
Km s6 9 - Xa Ig Ha Noi - Thu Due - Tp H6 Chi
Minh
Dien
thoai: (08) 38 965 591 Fax: (08) 38 963 159
Bao
cao tai
chinh
Cho
ky
hoat
dong tir ngay
01/01 d6n ngay 30/06/2014
BANG
CAN DOI KE
TOAN

GIUA NIEN
DO
T(Jti
ngay
30
lhang
06 nam 2014
Do'n vi
link:
dong
(Tiep
dieo)
CAC
CHI
TIEU
NGOAl
BANG
CAN
DOI KE
TOAN GIUA NIEN
DO
CHI TIEU
'
. No kho doi da xir ly
2
.
Ngoai
tc cac
loai:
Dollar

My (USD)
(EUR)
Ma
Thuyet
so
minh
27
27
So cuoi
kv
86.303.971
41.519,52
105,16
So
dau
niim
71.303.971
1.392,11
105,16
Nguyen
Minh
Quang
Vuong
Thi Bao
Giang Nguyen
Thi
Mong Duycn
Chu
tich
HDQT

Pho phong - Phu trach ke
toan
Lap
bicu
Tp
H6 Chi
Minh,
ngay 10
thang
08 nam 2014
(Cac
Thuyet
minh
lie
trang
13 den
trang
45 Id ho
ph(in
hap
thanh
cua Bao cao tai
chinh
)
CONCr
TY CO
PHAN
CO
DIHN
Tl

lU
D\J'C
Dia
chi: Km s6 9 - Xa lo Ha Noi - Thu
Dire
- Tp Ho Chi
Minh
Dien
thoai: f08) 38 965 591 Fax: (08) 38 963 159
Bao
cao tai
chinh
C'ho
ky
boat
dong tir ngay
01/01 din ngay 30/06/2014
BAG
CAO KET QUA
HOAT DONG KINH DOANH
GIUA
NIEN
GO
Cho ky
hoot
doiig lu
ngay
OI/OJ
den
ngav

30/06/2014
Do'n vi
tinh:
dong
CHI TIEU
Ma
so
Thu
vet
Quy
II
Luy
ke
tii'
dau nam
CHI TIEU
Ma
so
minh
Niim
nay
Nam
truo'c
Til'ngay
01/01 den ngay
30/06/2014
Til'
ngay 01/01 den
ngiiy
30/06/2013

1
2
3 4
5 6
7
1
Doanh
thu ban hang va cung cap
dich
vii
01 28 66.401.114.140 65.097.980.082
94.682,347.963 106.708.750.259
2
Cac
klioan
giam
trii'
02 29 873.419.000
-
3.121.394.000
-
3
Doanh
thu thuan ve ban hang va cung cap
dich
vu
10 30 65.527.695,140 65.097.980.082
91.560.953.963
106.708.750.259
4

Gia
von hang ban 11 31 55.407.133.926 54.515.261.457
71.422.022.726
87.998.252.510
5
Lgi
nhuan gop vc ban hang va cung cap
djch
vu 20 10.120.561.214
10.582.718.625 20.138.931.237
18.710.497.749
6
Doanh
thu
hoat
dong tai
chinh
21 32 277.710.339 54.256.496 301.341.802
1.1 17.889.274
7
Chi
phi tai
chinh
22 33
3.546.089.826 3.719.498.535
6.542,426,846
7.352.224.736
Trong do: Chi phi lai vay
23 3.5 2 J.709.083
3.943.348.244

6.484.785.688
7.529.671.343
8
Chi
phi ban hang
24 34 1.926.920.639
5.291,.221
4.788.806.167 7.842.233.667
9
Chi
phi quan ly doanh nghiep
25
35 4.051.623.631 5.902.272.651 7.300.614.662
8.835.325.180
10
Loi
nhuan thuan tir
hoat
dong
kinh
doanh
30 873.637,457 (4.378.1 19.287) 1.808.425.364
(4.201.396.560)
11
Thu
nhap
khac
31
36
13.768.182

1.934.926.83!
2.830.896.365 2.017.708.650
12
Chi
phi khac
32 37
37.496.513 2.384.574.7! 1
3.192.928.305 2.466,447.239
13
Lgi
nhuan khac
40
(23.728.331) (449.647.880)
(362.031.940) (448.738.589)
14
Tong
lgi nhuan ke toan trudc
thue
50
849.909.126 (4.827.767.167) 1.446.393.424
(4.650.135.149)
15
Chi
phi thu^
TNDN
hien
hanh 51 38 131.500.900
-
267.347.446
-

16
Chi
phi
thue
TNDN
hoan lai 52
- - - -
(Cac
Thuye!
minh
n'r
Irang 13 den irang 45 la bo
phan
hop
lhanh
ciia
Bao cao lai
chinh)
9
17 Lgi nhuOn imn sau thuO ihu nh;ip doanh nghiep 60 7IS.40S.226 (4.827.767.167)
1.179.04.^.978
(4,650,1
?5.!4^))
18 Laicabanlrenc6phicni(*) 70 39 89 (598) 146 (576)
Chu
tich
HDQT
Pho
phong
- Phu

trach
kc
toan
Lap
bleu
Tp
Ho Chi
Minh,
ngay 10
thang
08 nam 2014
(Cac
Thuyet
minh
n'r
(rang
13 den
trang
45 la bo
phan
hop
lhanh
cua Bao cao tai
chinh)
^•••:r^^^
10
CONG
TY CO
PHAN
CO

DIHN
THU
DUG
Bao cao tai chinh
Dia
chi:
Km so 9 - Xa lo Ha Noi - Thu Due - Tp Ho Chi
Minh
Cho ky
hoat
dong tir ngay
Dien
thoai: (08) 38 965 591 Fax: (08) 38 963 !59 01/01 den ngay 30/06/2014
BAO
CAO
LLTU
CHUYEN
TIEN
TE
GIU*A
NIEN
DO
(Theo
phuang
phap
gian
tiep)
Cho ky
hoat
dong

tic
ngay
01/01 den
ngay
30/06/2014
Don vi
tinh:
donz
CHI
TIEU
Ma
Tluiyet
Tii-ngay
01/01 den Tir ngay 01/01 den
s(1 minh ngay 30/06/2014 ngay 30/06/2013
I.
Lull
chuycn tien tc
hoat
dong san xuat,
kinh
doanh
1. Loi nhuan
triioc
thue
1 1.446.393.424 (4.908.109.649)
2.
Dicu
cliinh
cho cac khoan

-
Khiiu
hao tai san co dinh 2 11 2.307.473.722 2.556.456.066
-
Cac khoan du phong 3 14; 23 (150.568.828) 1.867.750.720
Lai,
15 chcnh
lech
ty gia hoi doai chua thuc hien 4 - -
-
Liii,
lo tir
hoat
dpng din tu 5 (297.013.950) (1.007.550.955)
-
Chi phi lai vay 6 33 6.484.785.688 7.529.671.343
3.
L,vi nhuan
kinh
doanh truoc nhu-ng thay d6i 8 9.791.070.056 6.038.217.525
von
lun dong
-
Tang, giam cac khoan phai thu 9 (14.689.297.023) (7.910.012.025)
-
Tang, giam hang ton Idio 10 1.242.710.620 (992.790.367)
-
Tang, giam cac khoan phai tra
(Khong
kS lai vay 11 (1.664.532.269) 7.144.261.109

phai
tra,
thue
TNDN
phai nop)
-
Tang, giam chi phi tra truac 12 144.698.001 (460.793.655)
-
Tilnlaivaydatra 13 33;21 (6.539.982.256) (7.808.164.658)
-
Thue
TNDN
da nop 14 20 (252.895.888) (44.408.005)
-
Ti£n
thu tir cac
hoat
dong khac 15 2.714.200.696
-
Ti^n chi cho cac
hoat
dong khac 16 (1.373.045.000) (8.737.980.482)
Luu
chuyen tien thuan tir
boat
dong san xuat, 20
kinh
doanh
11.
Luu chuyen tien tir

hoat
dong dau tu
(10.627.073.063) (12.771.670.558)
Tian
chi mua sim, xay dung
TSCD
va cac tai san 21 11 (244.747.273) (7.322.501.640)
dai
han khac
Tien
thu tir thanh ly, nhupng ban
TSCD
va cac 22 - -
TSDH
khac
Tien
chi cho vay, mua cac cong cu np
ciia
don vi 23
khac
Tien
thu hoi cho vay, ban lai cac cong cu np
ciia
24 - -
don
vi khac
Tien
chi dau tu gop von vao don vi khac 25 14
Tien
thu hoi dau tu gop von vao dan vi khac 26 14

Tien
thu lai cho vay, c6 tire va lpi nhuan duac
chia
27 297.013.950 1.108.786.328
Luu
chuyen tien thuan
tii-
hoat
dong dau tu- 30 52.266.677 (6.2I3.7I5.3I2)
(Cac
Thuyet
minh
tic
trang
13 den
trang
45 Id bo
phan
hap
thanh
cua Bao cao tdi
chinh)
11
CONG
TY
CO
PHAN
CO
DIHN
THU DU'C

Dia
chi:
Km
s6 9 -
Xa 16 Ha Noi
-
Thu
Dire
-
Tp H6 Chi
Minh
Dien
thoai: (08)
38
965 591 Fax: (08)
38
963
159
Bao
cao tai
chiiih
Cho
ky hoat dong tir ngay
01/01 dSnngay 30/06/2014
BAO
CAO LUU
CHUYEN TIEN
TE
GIU^A NIEN
DQ

(Tiep
theo)
CHI TIEU
HI.
Luu
chuyen
tien
tir
hoat
dong
tai
chinh
Tien
thu tir
phat
hanh
co
phieu, nhan von
- Tien
chi
tra
von gop cho cac
CSH,
mua lai
co
phieu
ciia
doanh nghiep
da
phat hanh

Tien
vay ngan han, dai han nhan dugc
Tien
chi
tra
ng goc vay
Tien
chi
tra
ng
thue
tai
chinh
Co
tire, lgi nhuan
da tra
cho
CSH
Luu
chuycn
tiC'n
thuan
tie
hoat
dong
tai
chinh
Luu
chuyen
tien

thuan
trong
ky
Tien
va tirong duong tien dau
ky
Anh
luroiig ciia
thay
dui ty gia hoi
doai
quy
cuoi
kv
Ma
Thuyet Tir
ngay
01/01 den
Tir
ngay
01/01 den
so
minh
ngay
30/06/2014
ngay
30/06/2013
31
32
33

34
35
36
40
50
60
61
70
17;
17;
Nguyen
Minh
Quang
Chii
tjch
HDQT
94.886.072.081
(86.526.479.529)
(4.995.288.450)
3.364.304.102
(7.210.502.284)
10.047.453.098
2.836.950.814
129.358.723.006
(109.276.756.099)
(3.149.458.320)
16.932.508.587
(2.052.877.283)
17.746.909.686
15.694.032.403

Vuong Thi
Bao
Giang
Pho
phong
- Phu
trach
ke
toan
Nguyen
Thj Mgng
Duyen
Lap
bieu
Tp
Ho Chi
Minh,
ngay
10
thang
08
nam 2014
(Cac
Thuyet
minh
lie
trang
13 den
trang
45 Id bo

phan
hgrp
thdnh
ciia
Bao
cao tdi
chinh)
12
CONG
TY CO
PHAN
CO
BIEN
THU
DUG
Dia
chi: Km so 9 - Xa lo Ha Noi -
Thii
Due - Tp
H6
Chi
Minh
Dien
thoai:
(08)
38
965
591
Fax:
(08)

38
963
159
Thuyet minh Bao cao tai chinh
Cho
ky
hoat
dpng tir ngay
01/01 den ngay 30/06/2014
THUYET
MINH
BAO CAO TAI
CHINH
GILTA
NIEN
DO
Chu ky
hoat
ctgng
tic
ngay
01/01 den
ngay
30/06/2014
I.
KHAT
QUAT
DOANH
NGHIEP
1.1

Hinh
thiic sdhuu von:
Cong
ty Co phan Co dien
Thii
Dire
(gpi tat la "Cong ty") tien than la Cong ty Co dien Thu
Dire,
dupe
CO
phan hoa
theo
Quyct dinh so
1795/QD-BNC
ngay
1 1
thang 07 nam 2006
ciia
Bp Truong Bp Cong
nghiep (nay la Bp Cong thuong). Cong ty
hoat
dpng
theo
Giay
chiing nhan dang ky doanh nghiep thay
ddi
15n thir 4 so 0301824508 ngay 28 thang 06 nam 2014 (s6 cu 4103008956 cAp I5n dki ngay 02
thang 01 nam 2008) do So Ke hoach va Dau tu Thanh pho Ho Chi
Minh
cap.

Theo
do:
Ten
giao
dich
:
Cong ty Co phan Co dien
Thii
Due
Ten
Tieng Anh
:
THU
DUC
ELECTRO
MECHANICAL
JOINT
STOCK
COMPANY
Ten
viat
till
:THU
VIXJC
EMC
.ISC
V6n
dau tu cua chu so huu : 80.730.000.000 d6ng
(Tarn
micoi

ty bay
tram
ba
muo'i
trieu
dong)
Tru
SO'
hoat
dpng:
Dja
chi : Km s6 9 - Xa 16 Ha Noi -
Thii
Dire
- Tp Ho Chi
Minh
Dien
thoai : (08) 38 965 591
Fax
: (08) 38 963 159
Website : hltp://codientd.com
Email
:
Hien
tai, Co phieu cua Cong ty dang
dupe
niem yet tren Sa giao
dich
chiing khoan Thanh pho Ho Chi
Minh

theo
Quyet djnh so
128/2012/QD-SGDHCM
ngay 31 thang 08 nam 2012
ciia
So
Giao
dich
chirng
khoan Thanh pho Ho Chi
Minh,
voi ma co phieu la
EMC.
Kh6i
lirang niem yet : 8.073.000
Ngay
niemyat : 31/08/2012
Ngay
chinh thirc giao
dich
: 29/11/2012
1.2
LTnh
virc
hoat
dong va nganh
nghe
san xuat
kinh
doanh:

-
Che tao may bien ap;
-
Che tao phu
tiing
cho cac nha may dien, phu kien duong day va tram dien, til bang dien cac
loai;
-
Thi nghiem va sua
chiia
thiet hi dien;
-
Sira
chira. Lap dat cac to may
phat
dien
Diesel;
-
Khai
thae,
xay lap cac cong trinh nha may
thiiy
dien
vira
va nho;
-
Xay lap cae cong trinh dien cong nghiep, dan dung den cap dien
220KV;
-
Gia cong co khi, san xuat tru dien

thep
va gia da thiet bi den
500KV;
-
San xuat cac
loai
cap dien, day dien tir;
(Cac
TImyet
minh
nay la bo
phan
hop
thanh
vd can
duac
doc
dong
thai
vai Bao cao tin
chinh)
13
CONG
TY CO
PHAN
CO
DIEN
THU DU'C
Dja chi:
Km so 9 - Xa 16 Ha Noi -

Thii
Dire
- Tp H6 Chi
Minh
Dien
thoai: (08) 38 965 591 Fax: (08) 38 963 159
Thuyet
minh Bao cao tai
chinh
Cho
ky
hoat
dpng tir ngay
01/01 dan ngay 30/06/2014
-
Kinh
doanh va xuat nhap khau may bien ap, cae phu
tiing,
thiet bi
dipn
va thiet bi cong nghe thong tin,
vien
thong;
-
Kinh
doanh du
lich
lii
hanh quoc te va noi dia;
-

Kinh
doanh khach san (khong
kinh
doanh
kliach
san tai thanh pho Ho Chi
Minh);
-
Cho
thue
mat bang, nha xuang, kho bai,
Kinh
doanh bat dpng san;
- Moi
giai
bat dpng san.
Dich
vu dinh gia bat dpng san, san giao
dich
bat dpng san;
-
Dich
vu tir van, quang eao,
quan
ly bat dpng san (trir tu van
phap
ly)./.
1.3 Dac diC'ui
hoat
dong

trong
nam tai
chinh
co anh
hu'ong
den Bao cao tai chinh:
Ngay
31 thang 05 nam
2014.
Cong
ty to chirc hop Dai hpi dong co
dong,
qua do mien nhiem Ong V6
Van
Bien
-
Chii
tich
Hpi dong quan tri do den tuoi nghi huu, bau bo sung ong
Biii
Phuac Quang vao
thanh
vien
Hoi dong quan tri.
Cinig
ngay, Hpi dong quan trj bau ong Nguyen
Minh
Quang
giCr
ehire

Chu
tieh Hpi dong quan tri.
Dong
thai, ngay 03 thang 06 nam 2014, Hpi dong quan tri bo nhi(;m ong
Biii
Phuac Quang
giir
chirc vu
Giam
doe
Cong
ty, ngay 04 thang 06 nam 2014 bo nhiem ba
Vuong
Thi
Bao
Giang
giO:
chiie
vii Pho phong - Phu trach Phong Ke
toan
tai chinh.
2. CO SO LAP BAO
CAO
TAI
CHINH
2.1 Ky kc
toan:
Ky
ke toan tir ngay 01/01 den ngay 30/06/2014.
2.2 Don vj

tien
te sir
dung
trong
ke
toan:
Don
vi tien te sir dung trong ghi chep ke toan la dong
Vipt
Nam (dong).
2.3 Chuan mux va Che do ke
toan
ap
dung:
Cong
ty ap dung Che dp ke
toan
doanh nghiep ban hanh
theo
Quyct djnh so 15/
2006/QD-BTC
ngay
20/03/2006
ciia
Bp Tai chinh, cac thong tu ve viec hudng dan, sua doi, bo sung Che dp ke toan doanh
nghiep va cac quyet djnh ban hanh chuan muc ke toan
Viet
Nam, eac thong tu huong dan, sura doi, bo
sung chuan muc ke toan
Viet

Nam do Bp Tai chinh ban hanh co hieu
lire
den thai
diC-m
ket
thiic
nien
dp ke toan lap bao cao tai chinh nam.
2.4 i uyC'n bo vc
viec
tuan
thti
chuan
muc ke
toan
va che do ke
toan
Cong
ty da ap dung cac chuan muc ke toan
Viet
Nam va cac van ban hudng dan chuan mirc do
Nha
nuac da ban hanh. Cac bao cao tai chinh dugc lap va trinh bay
theo
diing
moi quy djnh
ciia
lirng
chuan muc, thong tir hudng dan thuc hien chuan muc va che do ke toan hien hanh
dang ap dung.

2.5 Hinh
thiic
ke
tuan
ap
dung:
Cong
ty ap dung hinh thirc Ke toan may,
Cong
ty sir dung phan he phan mem ke loan trong he thong
phan mem
ciia
Tap doan
Dien
lue
Vict
Nam dc ghi chcp ke toan.
3. CAC
CHINH
SACH
KE
TOAN
CHI)
YEU
DUOC
AP
DUNG
3.1 Uoc
tinh
ke

toan:
Vice
lap va trinh bay Bao cao tai chinh tuan
thii
vdi Chuan muc Ke toan, Che dp Ke toan
Viet
Nam va
cac Quy djnh hien hanh ve ke toan co
lien
quan den viec lap va trinh bay Bao cao tai chinh yeu cau
Ban
Tong
Giam
doc phai co nhirng irde tinh va gia dinh anh hudng den so
lieu
bao cao vc cac khoan
cong
ng va tai san tiem tang tai thai diem ket
thiic
nien do cung nhu cac so
lieu
bao cao ve doanh thu
va chi phi trong nam tai chinh. Ket qua
hoat
dpng
kinh
doanh thuc te co the khac vdi cac udc tinh va
gia
dinh dat ra.
(Cac

Thuyet
minh
nay Id ho
phan
hap
thdnh
vd can
dirac
doc
dong
thai
vai Bao cao tdi
chinh)
14
CONG
TY CO
PHAN
CO
DIEN
THU
DUG
Dia
chi: Km s6 9 - Xa Ig Ha Noi -
Thii
Due - Tp Ho Chi
Minh
Dien
thoai: (08) 38 965 591 Fax: (08) 38 963 159
Thuyet minh Bao cao tai chinh
Cho

ky hoat dong tir ngay
01/01 den ngay 30/06/2014
3.2 Tien va
tuong
duong
tien:
Nguyen
tac xac
ilinh
cac
khoan
tuwig
duong
tien:
la cac khoan dau tu
ngan
han khong qua 3 thang
CO
kha nang chuyen doi de dang thanh tien va khong eo nhieu
riii
ro trong chuyen doi thanh tien ke tu
ngay mua khoan dau tir do tai thoi diem lap Bao cao.
3.3
Nguyen
tac, phirong
phap
chuyen
doi cac
dong
tien

khac:
-
Cac nghiep vu
kinh
te phat sinh bang ngoai te dugc quy doi ra dong Vi?t Nam theo ty gia mua vao cua
ngan hang
TMCP
tai tho'i diem hach toan, rieng ngoai te nhan ve tai khoan ngan hang ap dung ty gia
giao
dich
thire tc.
Chcnh
lech
ty gia neu co dugc hach toan vao thu nhap hoac chi phi tai chinh.
-
Ty gia sir dung de quy doi tai thoi diem 30/6/2014
lii:
USD:
21.301,43 d6ng
EUR:
28.915 dong
-
Chcnh
lech
ty gia do danh gia lai so dir cac khoan muc tien te co goc ngoai te tai thdi diem
cuoi
ky
dugc
thue
hien theo hudng

diin
tai Thong tu so
179/20i2/TT-BTC
ngay 24/10/2012
ciia
Bo Tai chinh.
3.4
Chinh
sach
ke
toan
doi vol
hang
ton kho:
Nguyen
tac danh gia hang ton kho:
Hang
ton kho dugc tinh theo gia goc. Trudng hgp gia tri thuan co the thuc hien dugc
thap
hon gia goc
thi
phai tinh theo gia tri thuan eo the thuc hien dugc. Gia goc hang ton kho bao gom chi phi mua, chi
phi che bien va cac chi phi
lien
quan
true
tiep khac phat sinh de co dugc hang ton kho d dia diem va
trang thai hien tai.
Gia
goc

ciia
hang ton kho mua ngoai bao gom
giji
mua, cac
loai
thue
khong dugc hoan lai, chi phi van
chuycn,
hoc xep, bao quan trong qua trinh mua hang va cae chi phi khac co
lien
quan
true
tiep den
vice
mua
hang ton kho.
Gia
goc cua hang ton kho do don vi tu san xuat bao gom chi phi nguyen
lieu
vat
lieu
trirc tiep, chi phi
nhan cong
true
tiep, chi phi san xuat chung co dinh va chi phi san xuat chung bien doi phat sinh trong
qua trinh chuyen hoa nguyen
lieu
vat
lieu
thanh thanh pham.

NhOng
chi phi khong dugc tinh vao gia goc
eiia
hang ton kho:
-
Cac khoan chiet khau thuong mai va giam gia hang mua do hang mua khong dimg quy each, pham chat.
-
Chi phi nguyen vat
lieu,
chi phi nhan cong va eac chi phi san xuat,
kinh
doanh khac phat sinh tren mirc
binh
thuong.
-
Chi phi bao quan hang ton kho trir cac chi phi bao quan hang ton kho can thiet cho qua trinh san xuat
tiep theo va chi phi bao quan hang ton kho phat sinh trong qua trinh mua hang.
-
Chi phi ban hang.
-
Chi phi quan ly doanh nghiep.
Phuang phap xae djnh gia tri hang ton kho
cuoi
ky: Gia trj hang ton kho
cuoi
ky dugc xac dinh theo
phirong
phap binh quan gia quyen.
Phuong
phap hach toan hang ton kho:

Cong
ty ap dung phuang phap ke
khai
thudng xuyen de
hach
toan hang ton kho.
Lap
du phong giam gia hang ton kho:
-
Tai thdi diem 30/6/2014,
Cong
ly khong
trich
lap du phong giam gia hang ton kho.
-
Du phong ton
that
hang ton kho neu eo dugc tinh va
trich
lap nhu sau:
(Cue
Tluiyei
minh
nay la bo
phan
hap
thanh
va can
duac
doc

dong
thai
vai Bao cao tai
chinh)
LS
CONG
TY CO
PHAN
CO
DIEN
THU
DUC Thuyet
mhih
Bao cao tai chinh
Dja
chi: Km s6 9 - Xa 16 Ha Noi -
Thii
Due - Tp Ho Chi
Minh
Cho ky
hoat
dong tu ngay
Dien
thoai: (08) 38 965 591 Fax: (08) 38 963 159 01/01 den ngay 30/06/2014
Du
phong giam gia hang ton kho dugc lap vao thdi diem cuoi ky la so chenh lech giua gia goc hang
ton kho Idn hon gia tri thuan eo the thuc hien dugc cua
chiing.
Mirc
trich lap du phong hang ton kho

dugc ap dung
theo
hudng dan tai Thong tu so
228/2009/TT-BTC
ngay 7/12/2009
ciia
Bg Tai chinh.
3.5 Nguyen tac ghi
nhan
cac khoan phai thu thuong mai va phai thu khac:
Cac
khoan phai thu khach hang, khoan tra trudc cho ngudi ban, phai thu noi bg, va cae khoan phai thu
khac tai thdi diem bao cao, neu:
-
Co thdi han thu hoi hoac thanh toan
dirdi
1 nam (hoac trong mot chu ky san xuat
kinh
doanh) dugc
phan
loai
la Tai san ngan han.
-
Co thdi han thu hoi hoac thanh toan tren 1 nam (hoac tren mgt chu ky san xuat
kinh
doanh) dugc phan
loai
la Tai san dai ban.
-
Lap du phong phai thu kho doi: Du phong ng phai thu kho doi the hien phan gia tri du kien bi ton

that
ciia
cac khoan ng phai thu khong dugc khach hang thanh loan tai thdi diem lap Bao cao tai chinh nam.
Muc
trich lap du phong phai thu kho doi dugc ap dung
theo
hudng dan tai Thong tu so 228/2009/TT-
BTC
ngay 7/12/2009 cua Bg Tai chinh. Cu th6 nhu sau:
+ 30% gia tri doi vdi khoan ng phai ihu qua han tir tren 6 thang den dudi I nam.
+ 50% gia tri doi vdi khoan ng phai thu qua han tir I nam den dudi 2 nam.
+ 70% giii tri doi vdi khoan ng phai thu qua han tir 2 nam den dudi 3 nam.
+ 100% gia tri doi vdi khoan ng phai thu tir 3 nam trd Icn.
3.6 Nguyen t3c ghi
nhan
TSCD
va khau hao
TSCD:
Nguyen
tae ghi nhan
TSCD
(hiru hinh, v6 hinh,
thue
tai chinh):
Tai
san co djnh dugc hach loan ban dau
theo
nguyen gia. Trong qua trinh sir dung, tai san co dinh dugc
ghi
nhan

theo
nguyen gia, hao mon luy kc va gia tri con lai. Nguyen gia
ciia
TSCD
bao gom gia mua,
chi
phi van chuyen, lap dat chay thir,
thue
nhap
khau (neu co) va cac chi phi khac de dua
TSCD
vao
trang thai san sang sir dung.
Phuang
phap
khau hao va khau trir tai san co dinh (hiru hinh, v6 hinh):
Khau
hao dugc trich
theo
phuang
phap
dudng thang.
Thdi
gian khau hao dugc tinh
theo
thdi gian khfm
hao quy dinh tai Thong tu 45/20
BAFT-BTC
ngay 25/04/2013
ciia

Bg Tai chinh. Theo do, thdi gian
khau hao dirge udc tinh cu the nhu sau:
Nhii
cira,
vat kien
true
10-50 nam
May
moc, thiet bi 03 - 12 nam
Phuang tien van tai 06 - 20 nam
Thiet
bi van phong 03 - 08 nam
*
Lai,
16 thanh ly, nhugng ban lai san co dinh dugc hach loan nhu mgt khoan lai ho^c lo trong ky
phat
sinh
nghiep vu.
3.7 Nguyen tac ghi
nhan
cac khoan dau tu' tai chinh:
Cac
khoan dau lu vao cong ty con, cong ty
lii;n
ket, v6n gop vao ea sd
kinh
doanh dong kiem
soat:
Ghi
nhan

theo
nguyen tac gia goc ke tir ngay gop von dau tu, hoac ngay mua eo phieu, trai phieu.
Cac
khoan dau lu chiing khoan ngan han, dai han: Cae khoan dau tu chirng khoan lai thdi diem bao
cao, neu:
-
Co thdi han thu h6i hoac dao han kh6ng qua 3 thang ke tir ngay mua
klioan
dau tu do dugc coi la
"tuong dirang tien".
(Cac
Thuyet
minh
nay Id bo
phan
hgfp
thdnh
vd can
duac
dgc
dong
thai
vai Bao cao tdi
chinh)
1A
CONGTY
CO
PHAN
CO
DIEN

THU
DUC
Dia
clii:
Km so 9 - Xa 16 Ha Noi - Tim Due - Tp Ho Chi
Minh
Dien
thoai: (08) 38 965 591 Fax: (08) 38 963 159
Thuyet
minh Bao cao tai
chinh
Cho ky
hoat
dong tu ngay
01/01 den ngay 30/06/2014
-
Co thdi han thu h6i von dudi 1 nam hoac trong I chu ky
kinh
doanh dugc phan
loai
la tai san ngan han.
-
Co thdi han thu hoi von tren 1 nam hoac hon 1 chu ky
kinh
doanh dugc phan
lo^i
la tai san dai han.
Cac
khoan dau tu ngan han, dai han khac:
-

Co thdi han thu h6i hoac dao han kh6ng qua 3 thang ke tir ngay mua khoan dau tu do dugc coi la
"tuong duong tien".
-
Co thdi han thu hoi von dudi I nam hoac trong 1 chu ky
kinh
doanh dugc phan
loai
la tai san ngan han.
-
Co thdi han thu hoi von tren I nam hoac hon 1 chu ky
kinh
doanh dugc phan
loai
la tai san dai han.
Phuang phap lap du phong giam gia dau tu ngan han, dai han: Du phong giam gia
dilu
tu ngan han, dai
han dugc ap dung
theo
hudng dan tai Thong tu s6
228/2009/TT-BTC
ngay 7/12/2009
ciia
Bo Tai chinh.
Thanh
ly khoan dau tu: Phan chenh
lech
giua gia trj thanh ly thuan va gia tri ghi so dugc hach toan vao
thu
nhap hoac chi phi.

3.8 Nguyen tac ghi nhan va von hoa cac khoan chi phi di vay:
Chi
phi di vay
lien
quan
triic
tiep den
vice
dau tu xay dung hoac san xuat tai san dd dang dirge tinh vao
gia
tri cua lai san do (dugc von hoa), bao gom eac khoan lai
lien
vay, phan b6 cac khoan chiet khau
hojic
phu trgi khi
phat
hanh trai phieu, cac khoan chi phi phu
phat
sinh
lien
quan tdi qua trinh lam
Ihii
luc
vay.
Viec
von hoa chi phi di vay se dugc tarn ngung lai trong cac
giai
doan ma qua trinh dau tu xay dung
hoac san xuat tai san dd dang bj gian doan, trir khi su gian doan do la can thiet.
Viec

von hoa chi phi di vay se cham dirt khi cae
hoat
dong chu yeu can thiet cho viec chuan bi dua tai
san dd dang vao su dung hoac ban da hoan thanh. Chi phi di vay
phat
sinh sau do se dugc ghi nhan la
chi
phi san xuat,
kinh
doanh trong ky khi
phat
sinh.
Cae
klioan
thu nhap
phat
sinh do dau tu tam thdi eac khoan vay rieng biet trong khi chd sir dung vao
muc
dich
co dugc tai san dd dang thi phai ghi giam trir (-) vao chi phi di vay
phat
sinh khi von hoa.
Chi
phi di vay dugc von hoa trong ky khong dugc vugt qua tong so chi phi di vay
phat
sinh trong ky.
Cac
khoan lai tien vay va khoan phan bo chiet khau hoac phu trgi dugc von hoa trong timg ky khong
dugc vugt qua so lai vay thuc te
phat

sinh va so phan bo chiet
khiiu
hoac phu trgi trong ky do.
3.9 Nguyen tac ghi nhan va von hoa cac khoan chi phi khac:
Chi
phi tra trudc: Cac chi phi tra trudc chi
lien
quan den chi phi san xuat
kinh
doanh nam tai chinh
hien
tai dugc ghi nhan la chi phi tra trudc ngan ban. Cae chi phi sau day da
phat
sinh trong nam
tiii
chinh
nhung dugc hach toan vao chi phi tra trudc dai han de phan bo dan vao ket qua
hoat
dgng
kinh
doanh:
+
Cong
cu dung cq xuat
diing
cd gia tri Idn;
+ Chi phi sua chira Idn tai san co dinh
phat
sinh mgt Ian qua Idn.
Chi

phi khac: Chi phi
phat
sinh trong ky ngoai boat dpng san xuat
kinh
doanh chinh dugc ghi nhan la
chi
phi khac.
Phuang phap phan bo chi phi tra trudc: Chi phi tra trudc ngan ban dugc phan bo trong 1 nam, chi phi
tra trudc dai han dugc phan bo trong 2 den 3 nam.
3.10 Ghi nhan chi phi phai tra,
trich
truoc chi phi
siia
chua Ion, chi phi bao hanh san
phiim:
-
Cae khoan chi phi thuc te chua
phat
sinh nhung dugc
trich
trudc vao chi phi san xuat,
kinh
doanh
trong ky de dam bao khi chi phi
phat
sinh
thue
te khong gay dot bien cho chi phi san xuat
kinh
doanh

tren ca sd dam bao nguyen tac
phii
hgp giua doanh thu va chi phi.
(Cac
Thiiyei
minh
nay Id bo
phan
hop
thdnh
vd can
duac
doc
dong
thai
vai Bao cao tdi
chinh)
CONG
TY CO
PHAN
CO
DIEN
THU
DU'C
Dia
chi:
Km so 9 - Xa Ig Ha Noi -
Thii
Dire
- Tp Ho Chi

Minh
Dion
thoai: (08) 38 965 591 Fax: (08) 38 963 159
Thuyet
minh Bao cao tai chinh
Cho
ky
hoat
dgng tir ngay
01/01 den ngay 30/06/2014
Khi
cac chi phi do
phat
sinh, neu co chenh l?eh vdi so da
trich,
ke toan tien hanh ghi bo sung hoac ghi
giam
chi phi tirong
ling
vdi phan chenh
lech.
-
Doi vdi nhimg
TSCD
dac
thii,
vice
sira dura co tinh chu ky thi chi phi sua chua Idn nhimg tai san nay
dugc
trich

tren cd sd du toan hoac
theo
ke hoach da thong bao vdi co quan
thue
true
tiep quan ly va
dugc hach toan vao chi phi san xuat,
kinh
doanh.
3.11 Nguyen lac ghi
nhan
von chii sd
hiru:
Nguyen
tae ghi nhan von dau tu
ciia
ehii
sd him, thang du v6n eo phan, von khac
ciia
CSH:
Von
chii
sd
hiru
dugc ghi nhan
theo
von gop thuc te. Von gop
ciia
co dong bao gom gop
theo

m?nh gia va phan cao
hon
menh gia - Thang du von co phan.
Nguyen
tac ghi nhan Igi nhuan chua phan
phoi:
Lgi nhuan chua phan phoi dugc ghi nhan tir ket qua
san xuat
kinh
doanh trong ky cua doanh nghiep sau khi trir chi phi
thue
thu nhap doanh nghiep
ciia
nam
nay va cac khoan dieu chinh do ap dung hoi to thay doi chinh sach ke toan va dieu chinh hoi to sai sot
trong yen
eiia
nam trudc.
Nguyen
tac ghi nhan quy du phong tai chinh, quy dau tu
phat
trien, quy khac: Dugc
trich
lap
theo
Nghi
quyet
ciia
Dai hgi dong co dong thudng nien.
3.12 Nguyen tac va phirong

phap
ghi
nhan
doanh
thu:
Doanh
thu ban hang:
Doanh
thu ban hang dugc ghi nhan khi dong thdi thoa man cac dieu
kien
sau:
+ Phan Idn nii lo va lgi ich gan
lien
vdi quyen sd huu san pham hoac hang hoa da dugc chuyen giao cho
ngudi
mua;
+
Cong
ty khong eon nam
gifr
quyen quan ly hang hoa nhu ngudi sd huu hang hoa hoac quyen
kicm
soat
hang hoa;
+ Doanh thu dugc xac dinh tuong doi chac chan;
+
Cong
ty da thu dugc hoac sc thu dugc lgi ich
kinh
te tir giao

dich
ban hang;
+ Xac dinh dugc chi phi
lien
quan den giao
dich
ban hang; va
+ Phan cong viec cung cap djch vu da hoan thanh dugc xac dinh
theo
phuang phap danh gia cong viec
hoan thanh.
Doanh
thu cung cap
dich
vu:
Doanh
thu cung cap djch vu: dugc ghi nhan khi ket qua cua giao
dich
do dugc xae djnh mgt each dang
tin
cay.
Tririrng
hgp
vice
cung cap
dich
vu
lien
quan den nhieu ky thi doanlr thu dugc ghi nhan trong
ky

theo
ket qua phan cong viec da hoan thanh vao ngay lap
Bang
Can doi ke toan cua ky do. Ket qua
eiia
giao djch cung cap
dich
vu dugc xac djnh khi thoa man cae dieu
kien
sau:
+ Doanh thu dugc xac djnh tuong doi chac chan;
+ Co
klia
nang thu dugc lgi ich
kinh
te tir giao djch cung cap djch vu do;
+ Xac dinh dugc phan cong
vice
da hoan thanh vao ngay lap
Bang
can doi kc toan; va
+ Xac dinh dirge chi phi
phat
sinh cho giao
dich
va chi phi de hoan thanh giao
dich
cung cap djch vu do.
Doanh
thu

hoat
dpng tai chinh:
Doanh
thu
hoat
dpng tai chinh: Doanh thu
phat
sinh tir tien lai, tien ban quyen, eo tire, lgi nhuan dugc
chia
va eac khoan doanh thu boat dgng tai chinh khac dugc ghi nhan khi thoa man dong thdi hai (2)
dicu
kicn
sau:
(Cac
Thuye!
minh
nay Id bo
phan
hap
thdnh
vd can
duac
doc
dong
thai
vai Bao cao tdi
chinh)
ifi
CONG
TY CO

PHAN
CO
DIEN
THU
DUG
Dia
chi:
Km so 9 - Xa lo Ha Noi - Thu Due - Tp H6 Chi
Minh
Dien
ihoai:(08)38 965 591 Fax: (08) 38 963 159
Thuyet minh Bao cao tai chinh
Cho
ky hoat dpng tu ngay
01/01 den ngay 30/06/2014
+ Co kha nang thu dupe lpi ich
kinh
te tii giao
dich
do; va
+ Doanh thu dupe xac dinh tuong doi chac chan.
3.13 Nguyen tSc va phuong phap ghi nhan chi phi
thue
thu nhap doanh nghiep hien hanh:
-
Cong
ty ap dung mirc thuc
suat
thue
thu nhap doanh nghiep la 22% (nam trudc la 25yo) tren thu nhap

chiu
thuc.
Chi
phi
thue
thu nhap doanh nghiep trong ky bao gom chi phi
thue
thu nhap doanh nghiep hien hanh va
thue
thu nhap hoan lai.
+ Thue thu nhap hien hanh la
klioan
thue
dupe tinh dua tren thu nhap chju
thue
trong ky vdi thu6 suSt ap
dung tai ngay
cuoi
ky. Thu nhap
chiu
thue
chenh
lech
so vdi Igi nhuan ke toan la do
di6u
chinh cac
khoan
chenh
lech
tam thdi

giira
thue
va ke toan cung nhu dieu chinh cac khoan thu nhap va chi phi
khong
phai chju
thue
hay khong dugc khau trir.
+ Thue thu nhap hoan lai la khoan
thue
thu nhap doanh nghiep se phai nop hoac se dugc hoan lai do
chenh
lech
tam thdi
giira
gia tri ghi so
ciia
tai san va ng phai tra eho muc
dich
Bao cao tai chinh va cae
gia
tri
diing
eho muc
dich
thue.
Thuc
thu nhap hoan lai phai tra dugc ghi nhan cho tat ea cac khoan chenh
lech
tam thdi chju thuS. Tai
san

thue
thu nhap hoan tai chi dugc ghi nhan khi chac chan trong tuong lai sc co Igi nhuan tinh thud
de sir dung nhung chenh
lech
tam thdi dugc khau trir nay.
+ Gia tri ghi so
ciia
tai san thuc thu nhap doanh nghiep hoan lai dugc xem xet lai vao ngay ket
thiic
nam
tai
chinh va se dugc ghi giam den mire dam bao chac chan co dii Igi nhuan tinh
thue
cho phep lpi ich
ciia
mot phan hoac toan bp tai san
thue
thu nhap hoan lai dugc sir dung.
+ Tai san
thue
thu nhap hoan lai va
thue
thu nhap hoan lai phai tra dugc xac dinh theo
thue
suat
du tinh
se ap dung cho nam tai san dugc thu hoi hay ng phai tra dugc thanh toan dua tren eac muc thu6 suSt
CO
hicu
luc tai ngay ket thuc nam tai chinh.Thue thu nhap hoan lai dugc ghi nhan trong Bao cao k6t

qua hoat dgng
kinh
doanh trir khi
lien
quan den eac khoan muc dugc ghi thang vao von
chii
sd huu khi
do
thue
thu nhap doanh nghiep sc dugc ghi thang vao von chu sd htru.
-
Thue thu nhap hoan lai dugc phan
loai
la ng dai ban.
3.14 Ghi nhan cac khoan phai tra thuong mai va
phiii
tra khac
Cac
khoan phai tra ngudi ban, phai tra npi bp, phai tra khac, khoan vay tai thdi diem bao cao, neu:
+ Co thdi han thanh toan dudi 1 nam hoac trong mot chu ky san xuat
kinh
doanh dugc phan
loai
la ng
ngan han.
+ C6 thdi han thanh toan tren 1 nam hoac
tri;n
mot chu ky san xuat
kinh
doanh dugc phan

loai
la ng dai
han.
Tai
san thieu chd xir ly dugc phan
loai
la ng ngan han.
(Cac
Thuyet
minh
nay Id bo
phan
hop
thdnh
vd can
duac
doc
dong
thai
vai Boo cao tdi
chinh)
CONG
TY CO
PHAN
CO
DIEN
THU DUG
Dia
ciii:
Km

so 9 -
Xa 16 Ha Noi
-
Thu Due
-
Tp H6 Chi
Minh
Dien
thoai: (08)
38
965 591 Fax: (08)
38
963
159
Thuyet
minh
Bao cao tai
chinh
Cho ky
hoat
dong
lir
ngay
01/01 den
ngay
30/06/2014
THONG
TIN BO
SUNG
CHO CAC

KHOAN
MUG
TRINH
BAY
TRONG BANG
CAN DOI KE
TOAN
I
lien
va cac
khoan
tuong
duong
tien
So cuoi
ky
S6 dau nam
dong
d6ng
-
Tien
mat
+
Tien
men VND
+
Tien
mat
ngoai
te

-
Tien giri
ngan hang
+
Tien
giri
ngan
hang
VND
Tien
giri
ngan
hang
ngoai
te
-
Cac khoan tirong duang
lien
(*)
Cong
;
Phai
thu
khach
ban"
64.484.300
58.173.500
6.310.800
2.772.466.514
1.893.637.508

878.829.006
2.836.950.814
So cuoi
ky
donti
20.859.800
14.549.000
6.310.800
8.826.593.298
8.800.534.802
26.058.496
1.200.000.000
10.047.453.098
So
dau nam
d6ng
-
Ban
QLDA
Thuy Dien
7
-
Cong
ly Cp
Dien Song Than
-
Cong
ty
Dien
Luc

Binh
Thuan
-
Cong
ty
TNHH
TM-DVXLDQu6cHung
-
C6nglyCPCaDienC5nTha
-
Cong
ty
CP Co
Dien Mien Trung
-
Ban
QLDA
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2
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Ban
QLDA
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3
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Dien lire
Dak
Nong
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Tong C6ng

ty
Dien
Luc
Mien
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Cong
ty
CP
XDD Hoang Thai
Duang
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ty
CP
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Le Anh
-
Cong
ty
TNHH
Thiet bi
dien
Tan
Phii
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Cong
ty

Luoi
dien
Cao The
Mien
Nam
-
Cong
ty
Dien
luc Hoc Mon
-
Ban
QLDA
Thiiy Dien
1
-
Cong
ty
Dien Lire
Quang Nam
-
Ban
QLDA
Ld
Dien
Luc Tp
HCM
-
Dien lire
An

Giang
-
Dien lire Tien Giang
-
Dien
luc Bac
Lieu
-
Cong
ty
Dien lire Duyen
Hai
-
Cong
ty
Dien
luc Sai Gon
-
Cong
ty
Dien lire Cii
Chi
-
Cong
ly
Luoi
dien
cao
the
Tp

HCM
6.293.787.635
421.283.600
50.486.700
3.861.413.000
78.168.150
2.448.803.480
1.073.200.000
2.865.413.137
3.422.165.000
3.389.487.200
3.817.507.500
2.498.448.700
1.931.225.847
1.127.541.200
15.025.862.375
2.081.200.000
3.666.789.720
1.165.323.600
2.317.793.500
742.976.300
4.338.522.500
9.393.125.500
6.626.062.300
3.600.632.240
4.182.735.961
699.900.000
856.142.100
8.859.682.700
88.168.150

3.195.305.938
1.073.200.000
2.865.413.137
904.265.000
1.595.580.000
5.461.189.800
1.640.467.900
3.152.623.100
15.005.411.094
15.541.586.500
8.874.825.823
4.776.422.220
54.218.000
(Cac
Thuyet
minh
nay
la
ho
phan
hgp
lhanh
vd can
duac
doc
dong
thai
vai
Bao
cao tdi

chinh)
CONG
TY CO
PHAN
CO
DIEN
THU DUC
Dia
chi:
Km so 9 - Xa lo Ha Noi -
Tiui
Dire
- Tp Ho Chi
Minh
DiC-n
thoai: (08) 38 965 591 Fax: (08) 38 963 159
Thuyet
minh
Bao cao tai
chinh
Cho
ky
hoat
dong tir
ngay
01/01 dan
ngay
30/06/2014
Ban
quan

ly du an
luoi
di^n Ha Ngi
350.186.152
350.186.152
Cong
ty
Dien
Iqc
Ninh
Thuan
566.933.400
-
Cong
ty
Dien
hrc Tay
Ninh
2.814.818.435
14.618.758
Cong
ty
Dien
luc Ba Ria -
Vung
Tau
382.263.200
-
Cong
ty CP

XLD
Long
Van - Dak Lie
186.689.700 186.689.700
Cong
ty CP
XLD
Mien
Trung
103.353.376
103.353.376
Cong
ty
TNHH
XD
Dien
Van
Dung
161.486.400 161.486.400
Cong
ty
XD Dien Lien
Dat -
Dong
Thap
286.789.939 286.789.939
Cong
ty
Dien
ky

thuat
QMC
513.310.000
513.310.000
Cong
ty
TNHII Dong
Hai (M*C)
150.000.000 150.000.000
Cong
ty Quang
lluy
118.573.400
-
Cong
ty
TNHH
Kim
Hoang
San
495.494.210 495.494.210
Cong
ty CP Bhu tu
phat
trien 304
495.403.186
495.403.186
Cong tyXDNha
Thu
185.252.250 185.252.250

Cong
ty
SAAG
CONSOLIDATED
BERHAD
518.438.530
-
Cong
tyTNHH
Lac Thanh
234.729.000 671.562.100
Cong
ty
TNHH
TM
XDD
Huu
Phat
196.860.000 446.860.000
Cong
ty
Dien
luc
KON TUM
262.636.000
-
MAK
THORN
114.036.156 114.036.156
Cong

ty
Dien
hrc
Long
An
166.045.473
-
Cong
ty
TNHH
XDD
Mi6n
Nam -
VTnh Long
122.690.105 122.690.105
Phai tliu
khach
hang
khac
3.285.377.066
2.916.934.909
Cong
93.948.585.162 86.041.804.664
3 Tra
truoc
cho
nguoi
ban
So cuoi
ky

dont'
So
dau nam
dona
-
Cong
ty
TNHH
Huynh
Quoc
Hung
-
Cong
ty TB Ca
dien
va
Xiiy
dung
-
Cong
ty
CitiCom
-
Cong
ly CP DV Van tai
Dudng
s^t
XN
VT&DV
Ha Noi

-
Cong
ly
TNHH
CK Tin
Phat
-
Cong
ty
TNHH
Ky
thuat
Dinh Thicn
-
Phong Hqp tac Quoc te
-
Phan xudng
dich
vu
-
Cong
ty
Apar
- Ong nop
thue
nhap
khau
-
Chi cue bao ve moi
trudng

-
Tap doan
dien
lue
Viet
Nam
-
Cong
ty
Shin Elsu
Film
-
Trung
tam
CNTT
EVN
-
Cong
ty Xu ly moi
trudng
Tri
Viet
-
Trung
tam Tu van va
Phat
trien
dien
1.625.948.918
1.629.829.620

150.886.956
424.842.463
294.030.000
2.009.600
32.759.961
38.427.480
45.607.012
1.859.976.000
19.830.330
12.000.000
260.102.590
180.880.000
997.590.000
21.969.832
1.430.000
38.427.480
45.607.012
171.600,000
260.102.590
(Ciic
ThuyC'i
minh
nay id bo
phan
hap
lhanh
vd can
duac
doc
dong

lhai
vai Bao cao tdi
chinh)
21
CONG
TY CO
PHAN
CO
DI$N
THU
DU'C
Dja
chi:
Km
so 9 -
Xa
lo
Ha Noi
-
Thii
Due
-
Tp Ho Chi
Minh
Dien
thoai: (08) 38 965 591 Fax: (08) 38 963
159
Thuyet
nihih
Bao

cao tai
chinh
Cho
ky
hoat
dong tir ngay
01/01 dSn ngay 30/06/2014
Cong
ty
TNHH
Kiem toan va Tu van Thang
Long
-
T.D.K
42.500.000 42.500.000
Cong
ty
Dien
luc
Thii
Due
98.477.421
134.575.462
Cong
ty Cap
nude
Sai Gon
16.295.040
18.238.080
Co

scr
Vict
Thanh
69.300.000 69.300.000
Trung
tam
Lmi
ky
Chirng
klioan
Viet
Nam
15.000.000 15.000.000
Cong
ty
Giang
Thanh
43.892.750
-
Cong
ty Phu Thuan Thanh
577.597.500 577.597.500
Giay
chung nhan QSD
dat
nha
Vung
Tau
30.000.000 30.000.000
Co

sa
Tran
Cong
Thanh
240.000.000 624.280.000
Con"
4
Cac
khoan
phai
thu
ngan
han
khac
7.529.313.641
So
cuoi
ky
dong
3.229.097.956
So
dau nam
dong
Phai
thu ve
eo
phan hoa
Phai
thu khac
Tic'ti

den hit mat
hang
so
8
Ham
Tir,
Q5, Tp. HCM
Tien
luang
vugt
djnh
mirc
quy
dinh
truac
31/12/2006
Tien
dat
Long
Thdnh
-
Cong
ty
TNHH Hoa
Dang
Phai
thu BHXH nop hg
Phai
thu hd
tra

mat xe may
theo
QD
1486/07.12
Thue
thue
thu
nhap
cd
nhan
+ Phcii thu
khac
-
Phai thu khac (Du ng TK 338)
+
Fhdi
thu
kinh
phi
cong
dodn
+
Phai
thu Bao
hiein
xa hgi
+
Phai
thu Bao
hiem

y te
-
Phai thu ngudi lao dgng
+
Phoi
Ihu
cong
nhan
vien
+ Phai thu
n''ud'i
LD
khac
Coni
Du
phong
cac
khoan
phai
thu
ngan
han kho doi
74.599.753
3.027.179.855
1.367.327.300
823.282.327
707.560.000
28.864.369
92.500.000
2.005.919

5.639.940
87.728.938
40.092.151
47.636.787
2.736.296.286
2.646.215.760
90.080.526
5.925.804.S32
So
cuoi
ky
dong
74.599.753
3.047.324.963
1.367.327.300
823.282.327
707.560.000
28.864.369
109.000.000
11.290.967
95.150.172
799.252
86.350.920
3.217.074.888
So
dau nam
dong
-
Dir phong ng phai thu qua han chua
thanh

loan
+
Dir
phong
phai
thu qua han
dual
/
nam
+ Dir
phong
phai
thu qua han tir 1 nam den
dual
2
nam
+ Du
phong
phai
thu qua han lir 2 nam den
dudi
3
nam
+ Dir
phong
phai
thu qua han lir 3 nam
trd
len
2.045.209.450

59.058.000
267.333.820
456.481
1.718.361.149
1.818.780.346
78.746.113
11.937.104
1.728.097.129
(Cac
Thuyet
minh
ndy Id bg
phan
hap
thdnh
vd can
duac
doc
dong
thdi
vai Bao cao
tdi
chinh)
90
CONG
TY CO
PHAN
CO
DIHN
THU

DUt
Dia
chi:
Km
s6 9 -
Xa
Ig
I
la Ngi
-
Thii
Due
- Ip
116 Chi
Minh
Dien
thoai: (08)
38
965 591 Fax: (08)
38
963
159
Thuyet
minh
Bao
cao tai
chinh
Cho
ky
hoat

dgng tir ngay
01/01 d5n ngay 30/06/2014
-
Du phong
ng
phai
thu
chua
qua han
nhung kh6ng
co kha
nang thu hoi
Cong
-
Tinh
hinh
bien dgng du phong phai thu kho doi:
+ So dau nam
+
Trich
lap dir phong b6 sung
Hoan
nhap
du
phong
+ S6
cu6i
ky
6
llanu

ton kho
2.448.652.611 2.448.652.611
4.493.862.061
4.267.432.957
Ky
nay
4.267.432.957
226.429.104
4.493.862.061
S6
cuoi
ky
dong
Nam
truac
5.055.829.422
2.125.725.220
2.914.121.685
4.267.432.957
S6
dau nam
dong
-
Nguyen
vat
lieu
-
Cong
cu dung
cu

-
Chi phi
SXKD
da
dang
-
Thanh pham
Cong
7 Chi phi
tra
truoc
ngan
han
53.086.026.522
80.666.800
31.270.684.566
52.470.046.966
58.543.450.911
580.000
30.720.484.083
48.885.620.480
136.907.424.854 138.150.135.474
So
cuoi
ky
dong
So
dau nam
donu
-

Chi phi cong cu dung cu
-
Tai san
eo
dinh
chuyen cong cu, dung cu
theo
TT
45
Cong
8
Thue
GTGT
duoc
khiiu
trCr
167.717.923
177.970.557
163.767.221
299.971.201
345.688.480 463.738.422
So
cuoi
ky
dong
So
dau nam
dong
Khoan
nop

phat
thue
GTGT
(ngp
thua)
9
Thue
va cac
khoan
phai
thu
Nha
nude
2.729.161
2.729.161
2.729.161
2.729.161
So
cu6i
ky
dong
So
dau nam
dong
-
Thue nha
dat
va tien
thue
dat

-
Cac khoan phi,
le
phi va
Ccic
khoan phai nop khac
Cong
10
Tai
san
nuan
han
khiic
73.361.584
40.071.362
40.071.362
113.432.946
40.071.362
So
cuoi
ky
dong
So
dau nam
donu
Tam
irniz
5.097.321.424 4.690.959.790
(Cac
Thuyet

minh
ndy
la
hp ph(m hap
thdnh
vd can
duac
doc
dong
thai
vai
Bao
cao tdi
chinh)
23
CONG
TY CO
PHAN
CO
DIEN
THU
DUC
Dia
chi:
Km
s6 9 -
Xa Ig Ha Ngi
-
Thu Due
-

Tp Ho Chi
Minh
Dien
thoai: (08) 38 965 591 Fax: (08) 38 963
159
Thuyet
minh
Bao
cao tai
chinh
Cho
ky
hoat
dgng
tu
ngay
01/01 dan ngay 30/06/2014
Ky
quy, ky cugc ngan han
(*)
1.373.045.000
-
Cong
6.470.366.424
4.690.959.790
Ma L/C
ngan
hang
SCB
dat

1 vd
2
J.140.615.000
-
Ma L/C
ngan
hdng
Exiinbank
232.430.000
-
Cong
1.140.615.000
-
Tai
san co
djnh
huu
hinh
Phu luc so
1
Tai
san co
dinh
vo
hinh
Phu luc
.so
2
Chi
phi xay

dung
co" ban dif
dang
So
cuoi
ky
So
dau nam
dong
dong
Xay
dimg
ca ban
753.059.257
898.535.504
Khu
Cong
Nghiep
Phuac
Binh
176.116.285 176.116.285
Cl May Keo Day
Dong
-
CS
Trdn
Cong
Thdnh
360.122.500 360.122.500
May Keo

Nhoni
Lien
Hodn
-
CS
Trdn
Cong
Thdnh
-
211.600.000
Gc
Gidn
Giao
Di
May
Mgch
Tic
Mba
UOkv-
FX.
TC
48.133.199 48.133.199
Che Tao Be
CIma
Xir Ly
Nuac
Thdi
-
FX.
TC

-
63.582.020
H/lhong
Xic Ly
Nuac
Thdi
-
Cty Le Nam
-
14.521.500
Ddo dat
mong
nhd kho
chira
may
thiet
bj
23.227.273
-
Xay
mong
cgc dat
Long
Thdnh
-
Cong
ty
Le Nam
24.460.000 24.460.000
Mong

nhd kiw
chira
may
thiet
bi 121.000.000
-
Cong
753.059.257
898.535.504
Cac
khoan
dan
tutai
chinh
dai
han
Phu luc so
3
Chi
phi tra
truoc
dai
han
So
dau nam Chi phi
phat
sinh
Phan
bo
vao chi phi

So
cuoi
ky
trong nam trong nam
Phi
kiam
dinh
7.666.666
33.333.332 16.666.666 24.333.332
Phibaohiam
62.932.120
15.733.030 47.199.090
Chi
phi khac 11.272.727
27.581.695
-
16.308.968
Cong
81.871.513
33.333.332
59.981.391
55.223.454
Tai
san dai ban
khac
So
cuoi
ky
So
dau nam

dong dong
Ky
quy, ky
cirgc
dai
han
35.179.074 24.900.000
Xi
nghiep
hai ky
nghe
Bien
Hod
24.900.000 24.900.000
BLBH
Dien
luc Sai Gon
10.279.074
-
Cong
35.179.074
24.900.000
(Cac
Thuye!
minh
ndy Id bo
phan
hgp
thdnh
vd can

duac
dgc
dong
thai
vdi
Bao cao tdi
chinh)
94