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Đinh Thị Thanh Thuỷ - QT07A1
1


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Đinh Thị Thanh Thuỷ - QT07A1
2
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Đinh Thị Thanh Thuỷ - QT07A1
3
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Đinh Thị Thanh Thuỷ - QT07A1

4
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5R   $>.P ;C.2*$0G$4;$k$4C:
$5, 0  .?Cd; l ;RDB* (
b:$5, @.6$ +57   !$5, 05.P $5, _
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*$>R.60Cd$ D*>0Cd5/.0Cd$+0Cd
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1O @..;S $5,   q % 0,D
JI];5<50556$+, .6$5
8$4;]@"5$=40J >0J5R0$J<5 !
 C' %J(
JI]5  %J*$ /$>(
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1% A+2 ; %E %J
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Đinh Thị Thanh Thuỷ - QT07A1
5
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kế toán tổng hợp
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tiền lương
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inh Th Thanh Thu - QT07A1
6
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+@
^T S.P$4;]5/0 !J>5A6$ 
$4 S !.;S$+(
Đinh Thị Thanh Thuỷ - QT07A1
7
^K$I5A$>*>*L'0;p$ %5.P J405,$ $>
$4.605=[S;$ !5/.;=C.2$HJ>A<$
A+2$>*> CrPC >(
^v;* SC'  ;p$ % %-0- !5/
.CFJ4(
1 OA+2$>*>0   fz*L'5jJ4A+2/@1
J-JC<0$F v0$F v&$48$45I$I
*$ % -$ %(
K$I5$*RC6$  C'  <]  %-0$4
. *$ JI$$5<$ %(
b$4+$+:0.l0*J>'0+ ,  C' %
-0'C$FaJ5R- SC :vJ=$HJ>(
K$ %-525, /'CA+2 %
-0$;$5A$4 %-5. %-
;*$ (
K$I;[9 $>$>5GI; $$>/'C0*$I
5%5, / $459$>50>$>5R;s.z/
'C<$ CrPC;$ >(
'C 00;=$>50 S.P0*,$.P
$HE;;S5=;.7   !5/.(
M- f$ %*$$>R$ %*%59 !<$aA+2

6$/(8 %-$ %*%59J-0JC<;*%
59;$$>*>('C;5- f ;= !5/.; :$4CC
[wJF // $4(
.;S$l+ R $4.  !5/.; :$4CC[w
JF // $4
.;S$+ R $4.  !5/.;CC';=$>
50 S.P$aPC5A(1R $4A$.6$4<$
 !5/.{$.;S$+EJF(
Đinh Thị Thanh Thuỷ - QT07A1
8
 $4$F fJ5R@ $4;-O [w;$ 
E  ;=  ;$  C<      5    S  .P        [EJ    +,
nWVUUVTM !".?"#$%&'$
WBVY]^$_'3`a5[
.?Cd@ .6$0C:Cd.6$0C] *L'
.6$0*>;'..6$0*>.6$0*L
+.$ %.6$
y8$4;]@8$F O  $$4$>*>0$ %;  5$=*$4 :
$F
btD   GPC % ;[ 5R   %;$4 `GPC
D*,$.P %
 BC.2CC$ %
D /5;[aJ$ %
D6$< $4  J-;[ 5R;=,$$F4;
6$$$  -*>$>C(
&< $>5 % 0;$I5AE ;5$= f*>< $>5
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M$C.2G O ;*>< $>5$ %
Đinh Thị Thanh Thuỷ - QT07A1
9

FXX
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X(P$  '  /  `  <
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i}
 U(Xn(WUi(iU (((in W(ni(W(n
. Báo cáo kết quả kinh doanh
e<$%$*%*YC/B5.P +w]CE
D $ D%$C *>+[S*$(
Đinh Thị Thanh Thuỷ - QT07A1
10
K ;$ E5,$*>0 *>+[S*$ $>+
R  JI !;,-+[S*$ !$4C~:
B¶ng CYCD*<5 !$•C.2$(
" *>+[S*$5A6$ Q$9C CED +
+;+,$= 'CL*$0R ;];$G $
CDC+$;+,$= [SL5I;'$4C(F 2+?5:0
:I[ 5R5.P *>+[S*$@j$J{(8.
;'J0 *>*$C*><5+[S*$

0C--$ D !$4C6$*u
S5R(8:  SC%$GPC;=--;*>+w
]  $=;=;,050*L';-5+[S*$
 !$4C(
"$IzZ" *><5*$\ :WC/@
^b/H@j$0{(
^b/HH@-- $4m;];$8. (
 ^b/HHH@>$R$5.P *S`05.P <$05.P
$k$(
" *><5*$ !$4C5.P 'CF 2
+?  $$4@
^" *><5*$*u. (
^)G*>*u !  $*`<$5><$(
 ^)G*>  $*WWZ>##5.P *S`\;$
*WWWZ>##C$C\(
Tác dụng của việc phân tích báo cáo kết quả hoạt động kinh doanh:
" *><5*$C   f$F;=0
P$';-- $4m;];$E+ .  !
$4C(35:0CED  *><5*$ Q 
5$*$--$ D$4C0$>5.P *u
Đinh Thị Thanh Thuỷ - QT07A1
11
$4C*$ :j$JR{0_+SP$'F;;,
$F(`5:D5.P , 5.? !*uJ+;$*u. ;
5, 5.2$(
8$0;$4 CED -- $4m;]5,$;$
. 0$>5.P $4C :C>5!;596$<*%(8>+,
> dC$C Ol--+[S*$ !$4C
*%*(
8.;'J0;$4 CED  *><5*$+p$9C

:'5R+E+7 ;5/J5!2;=--$ D !
$4C((" . JI$=4
" . JI$=4, $ D7 
S*u$4C QC$'C5I  SC .6$+w]%$
!$4C(8> E5,$*> $>A  ! $
|$+};A,  !$+5:~; *>*$ 
$>'C; $CDC+$5ID5.P *>j$0{*u*$
0- . JI$=45.P 'C5I6$  ;S5=$F
5>A$=;$4C0-- $7< !
$4C(8A; !$=;  * $.$=5.P GPC
:@. JI$=4`<5+[S*$0.
JI$=4`<5$ D;. JI$=4`<5S
.6(
. Thuyết minh báo cáo tài chính
J>$ $ D5.P 'C€  SC  %$;=
--+[S*$ . :4, $ D05A
6$$$D F+, f$F   $ D .5.P
-J€$9C .6$5B ;CED    f$F $
D : $- ]I; $$>2;=+J5G$*]
 E5,$*>;*><5*$(
Đinh Thị Thanh Thuỷ - QT07A1
12
ZJ>$ $ D\5.P 'C  O;+,$4;
$$4+@
^1 +G*>*u (
^" E5,$*>*u (
^" *><5*$*u (
^J>$ $ D*u. 0. (
ZJ>$ $ D\-Ji f$F€ ]I 
f$F E5,$*>*%IFF>5.P A@

^1f$F@Mq 5$I<5 !$4C(
^1f$FU@1D+ *>C]<$$4C(
K$'C$ f$FJ0C$$4  JF7  +@
b/-J€6$;C$7B0t0< < 0k$I(
b/-J€+,$4C$,S;$+,$4F l 
*
1  f$F C/ >5*>C]<$$4CC$
,S $F5*>x$;$   (8> :+J5G$
C$-JtJ5G$(
  $I+,$40 Z+,*>< \I$4+,$4*><  !
*u 0 \+, >*u. \I$4+,$4 !*uJ. *u
(
1  f$F5$*$--<5 !$4C
f+w]J>$ $ D(
^1f$FW@Z1$$>+, f$F $ D\A@
W((1$CD+[S*$aJ>,@C $
CD+[S*$C+$*u !$4C05.P CE $
a  J>, $CD.+@
Đinh Thị Thanh Thuỷ - QT07A1
13
 1$CDJF;'$4(
 1$CDE %(
 1$CD*S$+ ,5R(
 1$CDR ;]$(
 1$CD* €$=(
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!$+ ,5R-0$+ ,5RF$ D0$+ ,5R;%
-a`:$+*u . w0J: 0$>
R((( ;=JF$0$Rd0$R d<$;0$ !J>(
),$45I$; f$FJ5.P SJ`  $*U0UU0UW0

Un+G $(
W(W(--'C ! %E;$F@CG+,
'C-E ! %E;$F`$=.2;  *$=.?0 
*C] SC0P SC :D S;  *$=.?. *$`
 *$`*u (
W(n(--$;, !+?@CG+,$
 A;, !+?*u .A;,*$0L5/
.C$I0LCd$ D(((a`<$A;,;a`
A SC.E+  SC0 !+?:C0';,:C$F(((;
$ !J>(
W((--$  *5/.;52;R* @C
G+,0$0*>  *5/.;52;R* a`<$5/
.*u .5/. O*0:C;,$F7<0$
<(((;$ !J>(
W(X(1 *C$;PC$@C--$
 *C$;PC$0  *5j<05
SCq S**u a`5,$.P ]I
; !J>(
Đinh Thị Thanh Thuỷ - QT07A1
14
^1f$Fn@Z#$$D ;J>$+,--;*><
5+[S*$\(
^1f$F@Zb.2CC'C+, f$F5$*$
<$ D;*>*$ !$4C\A@
 ",D 2 S$+;A;,(
 K(
 _+S+$6$(
^1f$FX@ZM$G   f$F\(MEJC/
$4C5$*$-- $4   f$F*u 
!- r*:*0'P$$4CqCC$*u

 (
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3$4C5=[S  *$>R;$   2;= 
;S5=$F5> >50 D+ (((<5*$ !
$4C(
Tác dụng của việc phân tích” Thuyết minh báo cáo tài chính”
bED J>$ $ D+p  SCG+%
$ $$>0 ]I2;=+,--$F5><5*$
*u !$4C(1]I@
^bED  f$FZ1$CD+[S*$aJ>,\+p 
$>--$>5 ! $CD*ua`J>, $CD@JF
;'$40E %0*S(
^bED  f$F@Z--$$+ ,5R\+p $>
5.P --$>5 !$+ ,5R*ua`<$(T5:0
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5.P *>< 5/.(
^bED  f$F@Z--'C ! %E;$F\+p$9C
:5$ D[ 2;=+C$I !$4C?$;-*%
Đinh Thị Thanh Thuỷ - QT07A1
15
I:$$4C*$ :$4>'C !.6$
5% :[.$a6$$;SC+;$q€ 5.P (
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^bED Z--$  *5/.;  52;R* \
5I75.P --5/.;$45/.;  52;R* (
^bED  f$FZ1 *C$;PC$\+p75.P

--  *C$;  *PC$*u !
$4C(
--  *C$;  *C$
 f$FC*+  S.P<5$ D(8>
<5$ D,0<$4C+p*RC6$ 
*PC$ Q.*RC6$  *PC$05.P -
< $>];,z Q.-< %PEJ.*Y$0
-< SC0S*(
^bED    f$F;=_+SP$'+pC$4<
5*$ !$4C(1 _+SP$' +;$.
- Ol$4*$ (
BXYX
MI5$*$--$ D !$4C0. $F
C$++G$+;GA;,$*-;5/(T++0 :
ISJ5.P +J5G$J%;,$4C+w]*u Q
.*J5;, !$4C(J$F0+,G  !$
+;A;,$$=JFE* 05: /5$
+ECED   ,$4$   f$F E5,$*>(
Đinh Thị Thanh Thuỷ - QT07A1
16
$+ !$4CA$+.5;$+ ,5R(g$
<$$+J5.P - !J>`A;, !+?0. E
5,$J fDDJ>O A;, !+? !$4C
5!$  <$$+   <5 !J>*%C$5$;J
q  $>]( >.6[JU.6PC+@
.6PC$4C`A;,0*%+w]>F+pR $>
](
.6PC$4C$>;,5I$$+F$4CC$
5$;Jq  $>];,`F$(
TCED   ,$4 E5,$0 SJ+,;,$4CR

$>]|q 5$ $>]}59€+, F4 $+,$+C$
;PC$(
"F <5:0CED G dD;++   f
$Ff+S$P5hSJ5.P *5;=q$ D;D !
5*$ ! %J|C/J5.P -JCED *>
SA;, !$4C}("F <5:0;=* Q
/5.P E 9|5.P -J?C/ /;*
}
1.5.1.2. Phân tích chi tiết tình hình tài chính
CED  $$>--$ D5$CED --CE
G;,0[a[Y$4C5jCEG;,PCD;CJ$4 .x
MICED 0$>[ 5RfB`*;,?6$5$I5/*-
; ,$*-;+++J5G$;=fB$5/*-; ,$*-€-
JFE !+ F4 J(T++SJ5.P +J5G$;=+,
.P0J%;fB !`<$;,(MI :ISJ5.P --J
5G$ !$+PCDJ*% /5$+E$F O+$>5 !$
+(&$4 5/. $=+E0+7$>R05G$$ %45I<$=
5=+S5;+w];,5/. :$4q 5/.$
D$<5.P [a[Y%   f$F@f+S5/. 0f+S
Đinh Thị Thanh Thuỷ - QT07A1
17
5/.$+ ,5R0f+S5/.$ D$<("F <5:;$4 CE
D *> SA;,~CED -- %P;*~
CED $4;*+$P$ !;,~CED --5
;, <5+[S*$+p5.P CED    ]I;
5.P -J ]I1.2U !5AJ(
e<$%$*%*YC/B5.P +w]CE
D $ D%$C *>+[S*$(
K ;$ E5,$*>0 *>+[S*$ $>+
R  JI !;,-+[S*$ !$4C~:

CYCD*<5 !$•C.2$(" 
*>+[S*$5A6$ Q$9C CED ++
;+,$= 'CL*$0R ;];$G $CD
C+$;+,$= [SL5I;'$4C(F 2+?5:0 :
I[ 5R5.P *>+[S*$@j$J{(8.;'J0
 *>*$C*><5+[S*$0
C--$ D !$4C6$*uS5R(
8:  SC%$GPC;=--;*>+w]  $=
;=;,050*L';-5+[S*$ !
$4C(
"$IzZ" *><5*$\ :WC/@
^b/H@j$0{(
^b/HH@-- $4m;];$8. (
 ^b/HHH@>$R$5.P *S`05.P <$05.P
$k$(
" *><5*$ !$4C5.P 'CF 2
+?  $$4@
^" *><5*$*u. (
Đinh Thị Thanh Thuỷ - QT07A1
18
^)G*>*u !  $*`<$5><$(
 ^)G*>  $*WWZ>##5.P *S`\;$
*WWWZ>##C$C\(
Tác dụng của việc phân tích báo cáo kết quả hoạt động kinh doanh:
" *><5*$C   f$F;=0
P$';-- $4m;];$E+ .  !
$4C(35:0CED  *><5*$ Q 
5$*$--$ D$4C0$>5.P *u
$4C*$ :j$JR{0_+SP$'F;;,
$F(`5:D5.P , 5.? !*uJ+;$*u. ;

5, 5.2$(
8$0;$4 CED -- $4m;]5,$;$
. 0$>5.P $4C :C>5!;596$<*%(8>+,
> dC$C Ol--+[S*$ !$4C
*%*(
8.;'J0;$4 CED  *><5*$+p$9C
:'5R+E+7 ;5/J5!2;=--$ D !
$4C((" . JI$=4
" . JI$=4, $ D7 
S*u$4C QC$'C5I  SC .6$+w]%$
!$4C(8> E5,$*> $>A  ! $
|$+};A,  !$+5:~; *>*$ 
$>'C; $CDC+$5ID5.P *>j$0{*u*$
0- . JI$=45.P 'C5I6$  ;S5=$F
5>A$=;$4C0-- $7< !
$4C(8A; !$=;  * $.$=5.P GPC
:@. JI$=4`<5+[S*$0.
JI$=4`<5$ D;. JI$=4`<5S
.6(
Đinh Thị Thanh Thuỷ - QT07A1
19
. Thuyết minh báo cáo tài chính
J>$ $ D5.P 'C€  SC  %$;=
--+[S*$ . :4, $ D05A
6$$$D F+, f$F   $ D .5.P
-J€$9C .6$5B ;CED    f$F $
D : $- ]I; $$>2;=+J5G$*]
 E5,$*>;*><5*$(
ZJ>$ $ D\5.P 'C  O;+,$4;
$$4+@

^1 +G*>*u (
^" E5,$*>*u (
^" *><5*$*u (
^J>$ $ D*u. 0. (
ZJ>$ $ D\-Ji f$F€ ]I 
f$F E5,$*>*%IFF>5.P A@
^1f$F@Mq 5$I<5 !$4C(
^1f$FU@1D+ *>C]<$$4C(
K$'C$ f$FJ0C$$4  JF7  +@
b/-J€6$;C$7B0t0< < 0k$I(
b/-J€+,$4C$,S;$+,$4F l 
*
1  f$F C/ >5*>C]<$$4CC$
,S $F5*>x$;$   (8> :+J5G$
C$-JtJ5G$(
  $I+,$40 Z+,*>< \I$4+,$4*><  !
*u 0 \+, >*u. \I$4+,$4 !*uJ. *u
(
Đinh Thị Thanh Thuỷ - QT07A1
20
1  f$F5$*$--<5 !$4C
f+w]J>$ $ D(
^1f$FW@Z1$$>+, f$F $ D\A@
W((1$CD+[S*$aJ>,@C $
CD+[S*$C+$*u !$4C05.P CE $
a  J>, $CD.+@
 1$CDJF;'$4(
 1$CDE %(
 1$CD*S$+ ,5R(
 1$CDR ;]$(

 1$CD* €$=(
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!$+ ,5R-0$+ ,5RF$ D0$+ ,5R;%
-a`:$+*u . w0J: 0$>
R((( ;=JF$0$Rd0$R d<$;0$ !J>(
),$45I$; f$FJ5.P SJ`  $*U0UU0UW0
Un+G $(
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*C] SC0P SC :D S;  *$=.?. *$`
 *$`*u (
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 A;, !+?*u .A;,*$0L5/
.C$I0LCd$ D(((a`<$A;,;a`
A SC.E+  SC0 !+?:C0';,:C$F(((;
$ !J>(
W((--$  *5/.;52;R* @C
G+,0$0*>  *5/.;52;R* a`<$5/
Đinh Thị Thanh Thuỷ - QT07A1
21
.*u .5/. O*0:C;,$F7<0$
<(((;$ !J>(
W(X(1 *C$;PC$@C--$
 *C$;PC$0  *5j<05
SCq S**u a`5,$.P ]I
; !J>(
^1f$Fn@Z#$$D ;J>$+,--;*><
5+[S*$\(
^1f$F@Zb.2CC'C+, f$F5$*$
<$ D;*>*$ !$4C\A@

 ",D 2 S$+;A;,(
 K(
 _+S+$6$(
^1f$FX@ZM$G   f$F\(MEJC/
$4C5$*$-- $4   f$F*u 
!- r*:*0'P$$4CqCC$*u
 (
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3$4C5=[S  *$>R;$   2;= 
;S5=$F5> >50 D+ (((<5*$ !
$4C(
Tác dụng của việc phân tích” Thuyết minh báo cáo tài chính”
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$ $$>0 ]I2;=+,--$F5><5*$
*u !$4C(1]I@
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$>--$>5 ! $CD*ua`J>, $CD@JF
;'$40E %0*S(
Đinh Thị Thanh Thuỷ - QT07A1
22
^bED  f$F@Z--$$+ ,5R\+p $>
5.P --$>5 !$+ ,5R*ua`<$(T5:0
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5.P *>< 5/.(
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^bED Z--$  *5/.;  52;R* \
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Đinh Thị Thanh Thuỷ - QT07A1
23
%STGMJYZ3$
Bảng 2.1- bảng cân đối kế toán
Công ty t vấn và XDCT ( ngày 31 tháng 12 năm 2005 )
M2;R@MA
STT TàI sản MS
M/u nm 2005 Cu,i nm 2005
A TSLĐ và Đầu t ngắn hạn 100 86.859.500.851 139.130.925.550
I Tiền 110 432.774.176 7.253.833.183
1 Tiền mặt tại quỹ ( gồm cả ngân
phiếu)
111 27.718.120 398.979.179

2 Tiền gửi ngân hàng 112 405.056.056 6.854.854.004
3 Tiền đang chuyển 113
II Các khoản đttc ngắn hạn 120
1 Đầu t chứng khoán ngắn hạn 121
2 Đầu t ngắn hạn khác 128
3 Dự phòng giảm giá đtnh 129
III Các khoản phải thu 130 40.778.563.200 74.626.578.111
1 Phải thu của khách hàng 131 38.244.928.461 61.131.806.884
2 Trả trớc cho ngời bán 132 1.051.525.782 4.097.587.455
3 Thuế gtgt đợc khấu trừ 133 441.257.516 0
4 Phải thu nội bộ 133 754.451.441 8.966.807.856
Vốn kinh doanh ở các đơn vị trực
thuộc
134
Phải thu nội bộ khác 135
5 Các khoản phải thu khác 138 286.400.000 430.375.916
6 Dự phòng các khoản phải thu khó
đòi
139
IV Hàng tồn kho 140 43.258.208.722 54.785.391.532
1 Hàng mua đang đi trên đờng 141
2 Nguyên vật liệu tồn kho 142 393.273.368 1.132.787.392
3 Công cụ dụng cụ trong kho 143 59.318.197 63.225.145
4 Chi phí sx kinh doạnh dở dang 144 42.805.617.157 53.589.378.995
5 Thành phẩm tồn kho 145
6 Hàng tồn kho 146
7 Hàng gửi đi bán 147
8 Dự phòng giảm giá hàng tồn kho 149
V Tslđ khác 150 2.389.954.753 2.465.122.724
1 Tạm ứng 151 1.457.215.686 1.844.815.173

2 Chi phí trả trớc 152 922.739.067 620.307.551
3 Chi phí chờ kết chuyển 153
4 Tài sản thiếu chờ xử lý 154
5 Các khoản ký quỹ ký cợc ngắn 155 10.000.000
inh Th Thanh Thu - QT07A1
24
hạn
VI Chi sự nghiệp 160 0 0
1 Chi sự nghiệp năm trớc 161
2 Chi sự nghiệp năm nay 162
B tscđ và đâù t dàI hạn 200 30.127.31.875 30.592.109.117
I Tài sản cố định 210 30.117.341.875 30.518.472.753
1 Tài sản cố định hữu hình 211 30.117.341.875 30.518.472.753
Nguyên giá 212 52.510.231.697 61.629.383.549
Giá trị hao mòn luỹ kế 213 -22.392.889.822 -31.110.910.796
2 Tài sản cố định thuê tài chính 214
Nguyên giá 215
Giá trị hao mòn luỹ kế 216
3 Tài sản cố định vô hình 217
Nguyên giá 218
Giá trị hao mòn luỹ kế 219
II Các khoản đttc dài hạn 220 10.000.000 10.000.000
1 Đầu t chứng khoán dài hạn 221 10.000.000 10.000.000
2 Góp vốn liên doanh 222
3 Các khoản đầu t dài hạn khác 228
4 Dự phòng giảm giá đầu t dài
hạn(*)
229
III Chi phí XDCB dở dang 230 63.636.364
IV Các khoản ký quỹ ký cợc dài hạn 240

Tổng cộng tàI sản 250 116.986.842.726 169.723.034.667
STT nguồn vốn Ms
S, 5/u nm S, cu,i nn
A nợ phảI trả 300 113.459.094.23 163.931.507.765
I Vay ngắn hạn 310 103.377.560.075 144.641.944.136
1 Vay ngắn hạn 311 64.551.432.125 85.772.763.922
2 Nợ dài hạn đến hạn trả 312 5.250.700.000 5.690.046.300
3 Phải trả cho ngời bán 313 14.475.618.821 23.499.720.011
4 Ngời mua trả tiền trớc 314 10.231.425.509 9.039.567.793
5 Thuế và các khoản phải nộp nhà
nớc
315 -169.467.042 -417.856.676
6 Phải trả công nhân viên 316 2.394.480.539 5.553.747.149
7 Phải trả các đơn vị nội bộ 317 5.018.581.897 11.502.627.265
8 Các khoản phải trả phải nộp khác 318 1.624.788.226 4.001.328.372
II Nợ dài hạn 320 10.016.534.168 19.289.563.629
1 Vay dài hạn 321 10.016.534.168 19.289.563.629
2 Nợ dài hạn 322
III Nợ khác 330 65.000.000 0
1 Chi phí phảI trả 331 65.000.000
2 Tài sản thừa chờ xử lý 332
inh Th Thanh Thu - QT07A1
25

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