Báo cáo tài chính quý 2 năm 2010 - Công ty Cổ phần Xuất nhập khẩu Thủy sản Bến Tre
Bạn đang xem bản rút gọn của tài liệu. Xem và tải ngay bản đầy đủ của tài liệu tại đây (1.31 MB, 22 trang )
1
I
I
I
I
I
I
I
I
I
I
I
)
I
J;
Ii
II
Ii
II
]!
1i
Quy II nam
Bang. can doi ka toan
Kat qua kinh doanh
LLfUchuy~n tien t~
Thuyat minh bao cao tai chfnh
2CJ1CJ
Mau so
Mau so
Mau so
Mau so
B 01
B 02
B 03
B 09
- ON
- ON
- ON
- ON
I
}
M§u s6 B 01-DN
CONG TY co pHAN XNK TROY SAN BEN TRE
(Ban haOO theo QD s6 15/2006/QD-BTCngay 20/03/2006 eua BQtruang BTC)
Va b6 sung theo thOng tU'244/2009/TT-BTC ngay 31/12/2009.
)
BANG CAN DOl KE TO AN
£)~n h~t ngay 30/06/2010
J
Mas6 TM
100
CHi TIeU
A-TAlsANNGAN~
J
I. TIEN vA cAc KHoAN TUONG DUONG
1. Ti~n m~t
2. Cae khoan tuang duang ti~n
J
II. cAc KHoAN DAu TUTAI cHiNH NGAN
1. DAu tu ngiin h~n
2. D\I phong giam gia dAutu ngiin h~n (*)
III. cAc KHoAN PHA.I THU NGAN HAN
1. Phai thu eua khaeh hang
)
2. Tra truae eho nguo-iban
]
)
]
J
)
I
I
I
I
I
I
I
.
3. PMi thu nQi bQ
4. Phai thu theo ti6n dQk8 ho~eh hqp d6ng xfiy d\Ifig
5. Cae khoan phai thu khae
6. D\I phOng pMi thu ng~n h~ kh6 doi (*)
IV. HANG TON KHO
1. Hang t6n kho
2. D\I phOng giam gia hang t6n kho (*)
V. TAl sAN NGAN HAN KHAc
1. Chi phi tra truae ngiin h~
2. Thu8 GTGT duge khAu trir
3. Thu8 va cae khoan khae phai thu Nha nuae
5. Tai san ngiin h~ khae
B. TAl SAN DAI HAN (200
= 210
+ 220 +
110
111 V.Ol
112
120 V.O
121
129
130
131
132
133
134
135 V.03
139
140
141 V.04
149
150
151
152
154 V.05
158
200
220
221
222
223
227
228
229
230
240
241
242
250
251
252
258
259
260
261
262
268
270
300
310
II. TAl SAN c6 DINH
1. Tfli san c6 dinh hihI hinh
- Nguyen gia
- Gia trj hao mon lu9 k8 (*)
3. Tai san e5 djnh vo hinh
- Nguyen gia
- Gia trj
hao mon luy k8 (*)
4. Chi phi xfiy d\rng co ban do dang
III. BAT DONG sAN DAu TU
-Nguyen gia
- Gia trj hao mon lu9 k8 (*)
IV. cAc KHoAN DAu TUTAI CHINH DAI
1. DAutu vao eong ty con
2. BAu tu vao eong ty lien k8t, lien doanh
3. DAutu dai h~ khae
4. D\I phOng giam gia CK dAutu dai h~ (*)
V. TAl SAN DAI HAN KHAc
1. Chi phi tra truae dai h~
2. Tai san thu8 thu OO~phoan l~i
3. Tai san dai h~ khae
TONG CONG TAl sAN (270 = 100 + 200)
A. NOpHAI TRA. (300 = 310 + 330)
I. NO NGAN HAN
Page 1
J
1
V.O
V.I0
V.11
V.12
V.13
V.14
V.21
S630/06/2010
398.199.574.084
S601/01/2010
33.397.323.558
33.397.323.558
375.424.991. 758
90.331.450.443
90.331.450.443
60.850.841.536
63.768.902.397
(2.918.060.861)
189.425.886.396
99.739.803.555
2.343.347.926
43.911.519.379
53.213.732.020
(9.302.212.641)
157.158.218.738
104.708.435.353
12.172.256.002
87.342.734.915
40.277.527.383
112.164.016.805
112.164.016.805
1.707.621.956
82.260.584.091
92.672.661.156
(10.412.077.065)
1.763.219.107
83.160.000
1.265.440.026
653.883.833
147.888.631.518
51.269.436.680
43.613.532.959
78.422.603.344
(34.809.070.385)
7.516.270.265
8.078.104.788
(561.834.523)
139.633.456
414.619.081
161.579.066.015
52.484.051.504
44.741.905.661
76.685.153.302
(31.943.247.641)
7.630.997.165
8.078.104.788
(447.107.623)
111.148.678
48.729.154.400
65.335.618.080
63.583.989.332
(14.854.834.932)
47.890.040.438
47.890.040.438
91.904.883.060
(26.569.264.980)
43.759.396.431
43.759.396.431
546.088.205.602
49.741.606.465
49.741.606.465
537.004.057.773
104.314.607.117
104.314.607.117
2.361.505.789
.f
MAsA
311
312
313
314
315
316
317
318
319
320
323
400
410
411
412
413
414
415
416
417
418
419
420
CHi TIeU
J
J
1. Vay va ng ng~n h~n
2. PMi tra eho ngmJi ban
3. Ngueri mua tra ti@ntruae
4. Thu@va cae khoan pMi nQp nM nuae
5. PMi tra ngum lao dQng
6. Chi phi pMi tra
7. PMi tra nQi bQ
8. PMi tra theo ti@ndQ hQ1)dAng xdy d\l1lg
9. Cae khoan pMi tra, pMi nQp khae
10. D\l' phOng phili tra ng~ h~
11. Qu:9khen thu<'mg,phue 19i
B - VON cHiT SO HiJu (400 = 410 + 430)
I. V6N CHU SO HUU
1. NguAn v6n dau tu eua ehU sa hftu
2. Th~g du v6n e6 phAn
3. V6n khae eua ehu sa hftu
4. c6 phi@ungan Qu:9
5. Chenh l~eh danh gia l~i tai san
6. Chenh l~eh tV gia h6i doai
7. Qu:9dau tu pbat trien
8. Qu:9d\l'phOng tai ehinh
9. Qu9 khae thuQe v6n ehu sa hftu
10. Lgi nhu~ sau thuS ehua phan ph6i
.
J
I
J
J
J
]
]
]
]
]
]
T6NG
CQNG NGU6N
V6N (440
= 300
+
V.18
463.310.127
23.275.918.321
V.22
(822.444.456)
496.346.599.137
496.346.599.137
113.396.350.000
277.884.007.126
7.765.353.079
432.689.450.656
432.689.450.656
113.396.350.000
277.884.007.126
(1.265.696.542)
22.001.844.627
3.682.678.672
(3.310.693.474)
22.001.844.627
3.682.678.672
80.647.415.254
546.088.205.602
19.035.263.705
537.004.057.773
V.16
V.17
".
(*): 86 d§.u nam: chuy§n s6 dLPqiiy khen tbLPCmgtiP ma 421sang ma 323 cho phil hW
theo thong tLPs6 24412009/TT-BTC ngay 31/12/2009. Do d6 n9' phai tra tang nen
7.765.353.079 dong va nguon v6n chiJ so. hii'u giam xu6ng 7.765.353.079 dong
CaC CHi TI~U NGOal BaNG
DVT
Chi tieu
TM
86 cu6i quy II
86 dau n!lm
1. Tai san thue ngoai gill hO
D6ng
51,600,000
51,600,000
4. NQ kh~ doi da xVly
D6ng
632.993,334
632,993,334
5. Ngo~i te cae lo~i
USD
1,138.799.12
Ngu<'ri l~p biBu
K€ toaD truang
~.-
LE THI LAN
NGUYEN THI NGQC LE
]
1
...
]
Page 2
'"1
sA 0110112010
44.225.458.368
8.399.187.673
1.119.697.501
10.693.759.733
8.835.232.442
440
]
]
sA 30/06/2010
4.301.011.189
14.748.565.296
1.715.792.194
19.181.580.527
10.153.791.588
TM
V.15
4,656,830.12
VI
('<')
0
I/')
<'I
C")
~«,,)""""
('<')
0'1 <'I
<'I
"""
001/')0('<')<'11"-0
- ooM",,"I.O~'£11.O
-0 1.0
~"';~oO-('<')N
\C VI 00 VI
g
=
M
e
z
<'I 0'1
VI <'I
VI
-C"! OQI.O",,"
~M",,"C")<'I~- """<'I
"""
)~
"""0'11/')
<'I- - -
<'I
0000000
<'I """
'£1 0'1 VI
('<')ON
1.0 I"- 0'1
~ I'; C"!
I"- <'I
-00('<')
C"! ('<')
I"00"""
('<')
-"';00
VI
"""~
0'1
'£1
<'I
('<')
~
"""
00
loCi
1.0
"""
C"!
('<')
('<')
<'I
QOI"-«,,)
000'10'1"""
"""_l.Ol"-l"-oo,,,,"«")QI.O
oo"""ooVl"S',,,,"~oo«")VI
N~IoCiN~~oo")o\N
('<') I"- <'I 1"-0'1000
"S'O('<')\C
-C")"
C")~~~lnl"-O'II"-«,,)~
00-<'100
r-:Oo\C:>
Ol"-N~
('<')1.O('<')('<')\CO"""In_,,,,"
VI
1.0 00
('<')
0'1
00
loCi
-
c:!'\ <'I
VI «")
"""
_
<'I
1.0
I"00 00 r--:
VI
In
0'1
I"-
loCi r--: 00 ~
<'I 0'1 M
-
0'1 00
""""""
('<')'0'1
~O
"
00
VI ('<')
0\
0\
<'I
<'I
-
-
VI
('<')
0 ~ ~
0-c:!'\1.0
I';C"!"S'I.O
00
~
-VlI,C('<')
- <'I o
r-:-
-
-
0'1 1.0 00-0-001"VI\C1.0
"""'
-VI <'I 00 1.0 «") 1.0
Q
('<')1"('<')
I"I""<1;1';
r--:-r-:
Q00",,"
M«,,)~
"""--I';Q('<')
r--:
«")1"-
: ('f")
~('<')~Q",,"
0
0'1 «") <'I
~-QO'I
0 VI(,<,)N~
_
('<')0 "
<'11.0 <'I """
\C .
1.0
r--- . '£1~
00 1.0 ...; 0\
(~
-<'I I"-"S'
<'I
~ r-- <'I
0\-0\
\
J
~",
"S'
(
\
M 0
0-
w
a:::
Iz
'tiJ
aJ
Z
-«
CI)
>.::>
J:
I~
Z
X
z
«
J:
c..
0()
()
>-
le!)
Z
cO
()
\\
J
U
0"
o
,Z
::2"
E-<
Z
.~
5
o
z
....
'""'
....
I
o....
CONG TY cd PHAN XNI\ THUY sAN B~N TRE
Ap 9, Tan Th~eh, CMu Thanh, Ben Tre
BAa cAa
.
?
A'
,..'
Mau s6 CBTT-03 (sua doi)
,TAl CHINH TOM TAT
Quy 2 nam 2010
£Jon vi tfnh: Mna
I'
""
I. BANG CAN
aOI KE TOAN
TAl SAN
,?
v
TAl SAN NGAN H~N
Tien va cae khoan tLldng dLldng tien
Cae khoan phai thu ngan h~n
Hang ton kho
,.
Hi san ngan hc;ln khae
TAl SAN oAI H~N
;
]
]
11
11
11
1
j
398,199,574,084
375,424,991,758
33,397,323,558
90,331,450,443
43,911,519,379
189,425,886,396
157,158,218,738
112,164,016,805
82,260,584,091
2,361,505,789
1,763,219,107
147,888,631,518
161,579,066,015
51,269,436,680
52,484,051,504
- Hi san co djnh hliu hlnh
43,613,532,959
44,741,905,661
- Hi san co dinh va hlnh
7,516,270,265
7,630,997,165
Hi san co djnh
]
s6 dll 01/01/2010
60,850,841,536
Cae khoan dau tLl tai ehfnh ngan hc;ln
iI
s6 dll 31/06/2010
111,148,678
139,633,456
- Chi phi xay dl,lng cd ban da dang
Cae khoan dau tLl tai ehfnh dai h~n
48,729,154,400
65,335,618,080
Hi san dai hc;ln khae
47,890,040,438
43,759,396,431
546,088,205,602
537,004,057,773
49,741,606,465
104,314,607,117
49,741,606,465
104,314,607,117
VON CHU sa Hau
496,346,599,137
432,689,450,656
vlfn chu sa hii'u
496,346,599,137
432,689,450,656
,
TONGCONGTAl SAN
,<,
NO PHAI TRA
N(1 ngan h~n
N(1 dai hc;ln
- Von dau W eua ehu sa hliu
113,396,350,000
113,396,350,000
- Th~ng dLl von cO phan
277,884,007,126
277,884,007,126
- CO phieu ngan qOy
- CMnh I~eh tY gia hoi doai
(1,265,696,542)
(3,310,693,474)
- Cae qOy
25,684,523,299
25,684,523.299
- L(1i nhu~n sau thue ehLla phan phoi
546,088,205,602
TONG CONG NGUON VON
19,035,263,705
80,647,415,254
537,004,057,773
(*): 56 d§u nam: chuytm s6 dLPqiiy khen thLPiYngtiPma 421 sang ma 323 cho phil h9'fJ
1
I
""!
theo thong tLPs6 24412009/TT-BTC ngay 31/12/2009. Do do nC}'phai tra tang nen
7.765.353.079 d6ng va ngu6n v6n chu so. hCPugiam xu6ng 7.765.353.079 d6ng
II.A. KET QuA KINH DOANH
Chi ti@u
1. Doanh thu ban hang va eung eap djeh VI,I
2. Cae khoan giam tru doanh thu
3. Doanh thu thu~n ve ban hang va e/eap DV
..
auy 2
129,501,474,349
382,770,948
129,118,703,401
Lily ke'
307,217,063,528
382,770,948
306,834,292,580
4. Gia van hang ban
5. LC1ituc gOp vii ban hang va cung cap DV
\
.
6. Doanh thu ho~t dOng tai chinh
7. Chi phi tai chinh
8. Chi phi Mn hang
9. Chi phi quan Iy doanh nghiep
10. LC1itac thu~n tlr hajJt l'IOng kinh daanh
11. Thu nMp kMc
12. Chi phi khac
13. LC1inhu,n khac
i
1
1
14. T6ng lC1i nhu,n ktf toan trLl'dcthue
15. Thue thu nMp doanh nghiep
16. LC1inhu,n sau thue TNDN
17. Uii eelban tran cO phieu
18. COtuc tran mOi cO phieu
1
1
DVT
%
III. cAc CHI TIEU TAl CHINH cd BAN
1./ 80' trf co cau tai san
Hi san dai hi;l.n I t6ng sO tai san
Hi san ngan hi;l.nI t6ng sO tai san
2./ 80' trf co cau ngulfn van
~N!;Iphai trii! t6ng ngu6h vOn
J
]
]
Ngu6n vOn CSHI t6ng ngu6n vOn
3./ Kha nang thanh toan
I
I
I
I
I
I
I
1
I
1
243,264,032,591
36,067,493,086
63,570,259,989
20,433,663,576
(4,435,123,631 )
9,218,525,089
1,976,043,166
49,741,712,038
229,163,961
22,888,507
206,275,454
29,570,237,788
(3,996,462,095)
18,105,534,285
4,870,501,029
74,160,924,558
1,243,670,193
453,967,833
789,702,360
49,947,987,492
10,639,996,016
39,307,991,476
3,466
74,950,626,918
Ouy 1112010
13,338,475,369
61,612,151,549
5,433
Ouy 112010
27.08
72.92
29.88
70.12
9.11
90.89
13.84
86.16
10.98
5.75
8.01
7.23
3.65
5.07
9.15
30.44
7.92
4.71
12.58
4.88
%
J.
H~ sO thanh toan t6ng quat (t6ng TS In!;l ngan +dai hi;l.n)
H~ sO thanh toan nhanh (TSLE)-HTK/n!;l ngan hi;l.n)
H~ sO thanh toan n!;l ngan hi;l.n (TSLE) I n!;l ngan hi;l.n)
4./ Ty suat lt1i nhuijn
-ry su~1l!;1i nhu~n trLloc thue I t6ng tai san
-Ty su~t I!;Ii nhu~n sau thue I doanh thu thu~n
-ry su~t I!;Ii nh?n sau thue I ngu6n vOn CSH
I
93,051,210,315
L~n
%
f
M§u s6 B 03 - DN
CONG TY co PHAN XNK THOY SAN B~N TRE
I
(Ban himh theo QD s6 15/2006/QD-BTC
Ngay 20/03/2006 cua B9 tnrong BTC)
rI
BAo cAo LUU CHUYEN TIEN T~
(Theo phul1ng ph tip trlfc tiip) (*)
Quy 2 nam 2010
r
,
D an VItznh : tt).ong
Uiy k8 tir dAunam d8n cu6i quy nay
-
r
.
TM
Nam 2010
Nam 2009
3
4
5
01
02
03
04
05
06
07
20
321.023.812.679
(273.045.290.517)
(26.137.074.527)
(507.886.130)
(4.902.939.31 i)
75.358.511.544
(124.709.090.249)
(32.919.956.511)
226.876.632.506
092.466.154.682)
(21.836.134.368)
(381.040.801)
21
22
23
24
(786.577.360)
(4.090.667.030)
(151.999.039.068)
164.839.933.306
(28.208.953.559)
31.908.391.554
(2.176.001.494)
14.157.989.058
1.967.841.446
13.558.599.975
Mii
Chi tieu
so"
I
1
I. LU'Uchuy@n ti~n tir hoat don!! kinh doanh
Tien thu tir ban hang, cung dip dich V\l va doanh thu khac
~.
~.Tien chi tn\ cho ngucri cung dip hang hoa va dich vu
3. Tien chi tn\ cho nguai lao dQng
TiSn chi tn\ Hiivay
~.
5. Tien chi nQp thue thu nh~p doanh nghi~p
6. Tien thu khac tir ho~t dQng kinh doanh
Tien chi khac cho hoat dong kinh doanh
I'Lll'u chuyen tien thulln tir hoat ilonl! kinh doanh
II. LU'Uchuy~n ti~n tir hoat don!! dTu to'
I.Tisn chi mua sam, xay d\fng TSCD va tai san dai h~n khac
~.
Tien thu thanh ly, nhugng ban TSCD va TS dai h~n khae
3.Tien chi cho vay, mua cae cong C\lnQ'cua don vi khac
..Tien thu hoi cho vay, ban l~i cac'.cong e\l nQ'cua BV khac
...
15.Tien chi dau tu gOp von vao dcrn vi khac
6.Tien thu hoi dau ill gOp von vao don vi khac
f. TiSn thu Iii cho vay, e6 tuc va IQ'inhu~n duQ'c chia
~ll'uchuv€n tien thulln tir hoat ilf)nl! illlu tll'
lll. LO'u chuy@n ti~D tir ho~t done tai chinh
I.Tien thu phat hanh c6 phieu, nh~n v6n gOp eua chu sa huu
.c...Tien chi tra v6n gop cho cac chu sa huu, mua l~i co phieu
2
25
0
26
27
30
19.780.396.351
6.749.986.294
38.584.699.523
31
32
0
cua doanhnghi~pdi phat hanh
33
34
35
36
40
50
60
61
70
Tien vay ngan h~n, dai h~n nh~n duQ'c
I'~..Tien chi tra nQ'g6c vay
5.Tien chi tra nQ'thue tili chinh
Ii. C6 tuc, IQ'inhu~n di tra cho chu sa huu
'tll'u chuyin tien thulin tir hoat ilonfl tai chinh
LO'u chuy~n ti~n thuin troDe kV (50 = 20+30+40)
lfi~n va to'O'lleduO'lle ti~n diu kt
!}\nh huang cua thay doi tY gia h6i doai auy doi ngo~i t~
Ti~n va to'O'll!! dO'O'll!! ti~D cuAi kV (70
I
I
I
I
1
1
,.
A
.A
NgU'O'II~p bleu
(Ky, hQ ten)
t
= 50+60+61)
,
K~ to an trO'cYng
(Ky, hQ ten)
27.923.912.555
(67.843.512.452)
0
(22.679.270.000)
(62.598.869.897)
(56.934.126.885)
90.331.450.443
VII.34
33.397.323.558
26.508.126.435
(10.178.681.450)
28.522.747.640
53.985.083.126
(39.201.889.999)
14.783.193.127
56.864.540.742
5.119.522.060
(1.688.623.343)
60.295.439.459
Ben Tre, ngay 07 thang 07 nam 2010
CONG TY co pHAN XNK THiJY sAN BEN TRE
Ap 9, xi Tan Th~eh, Chau Thanh, B~n Tre
r
Mftu s8 B 09 - DN
(Ban hanh theo QD s6 15/2006/QD-BTC
ngay 20/03/2006 cim B<)tnrcmg BTC)
f
!
BAN THUYET MINH BAo cAo TAl CHiNH
Quy 2 nam 2010
r
1- D~e di~m ho~t d~ng etia doa~h ~ghi~p
1- Hinh thuc sa hihI von: Cong ty co phiin.
2- Llnh V\lCkinh doanh: Kinh doanh thuong m~i, dich V\l.
3- Nganh ngh€ kinh doanh: Ch~ bi~n xu~t khAuthUy san, nh~p khAuv~t tu hfmg h6a, nuoi tr6ng thUy san,
r
,.
I
r
I
[
I
(
I
I
I
I
1
KD nha hang va dich V1,1.
4- D~c diBm ho~t d<)ngcua doanh nghi~p trong nam ffiichinh c6 anh huang d~n bao cao tai chinh.
11-Ky k~ to an, don vi tiin t~ sir dyng trong k~ toan
1- Ky k~ toan nam (bAtdAuill ngay 01/01 d~n 31/12 hang nam.)
2- Don vi ti€n t~ su d\lng trong k~ toan.: d6ng Vi~t Nam
111- Chuan m1}'eva Ch~ dQ k~ toan ap dyng
1- Ch~ d<)k~ toan ap d\lng: Cong ty ap d\lng h~ th6ng k~ toan Vi~t nam duQ'c BTC ban hanh theo quy~t
dinh s6 15/2006QD-BTC ngay 20/03/2006 va cac thong tu hu6'llg dfu1sua d6i .
2- Tuyen b6 v€ vi~c tuan thu ChuAn m\lc k~ toan va Ch~ d<)k~ toan: Ban giam d6c tuan thu cac nguyen
tAc cua cac chuAn m\lc kB toan cling nhu cac quy dinh cua ch~ d<)k~ toan Vi~t Nam hi~n hanh trong vi~c
l~p va trinh bay bao cao tai cfIiph.
3- Hinh thuc k~ toan ap d\lng: Nh~t kY chung
J.
IV-Cae ehinh saeh k~ toan ap dyng
1- Nguyen tAc ghi nh~ cac khoan ti€n va cac khoan tuO'ng duong ti€n.
Phuong phap chuyBn d6i cac d6ng ti€n khac ra d6ng ti€n sir d\lng trong kB toan:
-Cac nghi~p V1,1
phat sinh bAn¥ ngo~i t~ duQ'c chuyBn d6i theo tY gia t~i ngay phat sinh
-Vao ngay kBt thuc nien d<)ke toan, cac khoan m\lC ti€n, cong nQ'co g6c ngo~i t~ duQ'c danh gia l~i theo tY
gia ngan hang t~i ngay 31/12 . Chenh l~ch tY gia phat sinh ill cac nghi~p V\l nay duQ'c h~ch toan vao bao
cao kBt qua kinh doanh.
2- Nguyen tAc ghi nh~ hang t6n kho:
- Nguyen tAc ghi nh~n hang t6n kho: Gia v6n th\lC t~
-Phuong phap tinh gia tri hang t6n kho: Binh quan gia quy€n
- Phuong phap h~chtoim hang t6n kho: ke khai thucmgxuyen
- Phuong
phap l~p d\l phong giam gia hang t6n kho: khong
3- Nguyen tAcghi nh~ va khAu hao TSCD va b~t d<)ngsan dAutu:
- Nguyen tAc ghi nh~ TSCD : nguyen gia TSCD bao g6m gia mua va cac chi phi co lien quan d~n vi~c
dua TS vao ho~t d<)ng
- PhuO'ngphap kh~u hao TSCD : theo phuong phap duerng thfuIg pM hqp quyBt dinh 206/2003/QD-BTC
ngay 12/12/2003 cua B<)Tai Chinh.
4- Nguyen tAc ghi nh~ va kh~u hao b~t d<)ng san dAu tu
- Nguyen
- Phuong
tAc ghi nh~n b~t d<)ng san dAu tu;
phap kh~u hao b~t d<)ng san dAu tu.
5- Nguyen tAc ghi nh~ cac khoan dAu tu tai chinh:
- Cac khoan d~u tu vao cong ty con" cong ty lien k~t, v6n g6p vao cO'sa kinh doanh d6ng ki~m soat;
L.
l
I.
- Cac khoan diiu tu chung
khoan ngan h~n: ghi nh~ theo phuO'ng phap gia g6c
11
I
Cae kholm dftu tu ng~n h~n, dfli h~ khae: ghi nh~n theo phuong phap gia g6e
_
_ PhuO'ng phap l~p d\l' phong ghim gia dftu tu ng~n h~n, dai h~.
r
6- Nguyen ilie ghi nh~ va v6n hoa cae kholmchi phi di vay:
Nguyen ilic ghi nMn chi phi di vay.
r
_
I
7- Nguyen ilic ghi oo~ va v6n hoa cac kholm chi phi khac:
_ Ty 1~v6n bOa duQ'c str d\mg d~ xac diOO chi phi di vay dUQ'ev6n hoa trong kY.
_
Chi phi tni tru&c ng~n h~ bao g6m cac chi phi cua nam tai chinh hi~n Mnh ho~c duQ'cghi nMn chi phi
cha phan
- Chi phi
_ Phuong
_ Phuong
I,
I
I
b6 khi ph\lc V\l cho d6i tUQ'ng co chu ky kinh doanh dai.
khae;
phap phan b6 chi phi tra tru&c .
phap va thai gian phan b6 1Q'ith~ thuong m~i.
8- Nguyen ilic ghi nh~ chi phi pMi tra.
9- Nguyen ilicva phuO'ngphap ghi nh~ncac khoan d\l'phong pMi tra.
J
10- Nguyen ilic ghi OO~nv6n chu sa hii'u:
_ Nguyen t~c ghi oo~ v6n dftu tu cua chu sa hii'u, th~ng du v6n c6 phftn, v6n khac cua chu sa hii'u.
_ Nguyen t~c ghi OO~neheOOl~eh danh gia l~i taisan.
_ Nguyen t~c ghi nMn eheOOl~ch tY gia.
_ Nguyen ilie ghi oo~ 1Q'iOOu~nchua phan ph6i.
I
I
11- Nguyen ilic va phuo'ng phap ghi nh~ doaOOthu:
Doanh thu ban hang duQ'c ghi nh~ khi doanh nghi~p co duQ'c 1Q'iich kiOOt~ ttr giao dieh ban
hang va s6 ti~n thu vG duQ'c..xac diOOtuang d6i ch~c ch~. t~i thai di€m ghi nh~ doanh thu don vi da
hoan thanh vi~c chuy~n giao phftn l&n rui ro va 1Q'iich g~n 1i~nv&i quy~n sa hii'u san phAro cho nguai
mua, d6ng thai xae dinh duQ'cchi phi co lien quan
J,
1
12. Nguyen t~c va phuong phap ghi nh~ chi phi tai chinh: ti~n 1ai duQ'cghi nh~ tren cO'sa ky h~ va 1ai
I
13. Nguyen ilic va phuang phap ghi nMn chi phi thu~ thu nMp doanh nghi~p hi~n Moo, chi phi thu~ thu
nh~p doanh nghi~p hoan 1~i.
J
)
':'
"
J
1
suAt cua tung kY
14- Cae nghi~p V\l d\l' phOng rili ro h6i doai.
15- Cae nguyen ilic va phuang phap k~ toan khac.
v- Thong tin b8 sung eho cae khoan m\le trinh bay trong Bang din c16ik~ toan
,
(Don vi tinh:a6ng)
S630/06/2010
2.978.156.489
30.419.167.069
01- Ti~n
- Ti~n mat
- Ti~n g~i ngan hang
- Ti~n dang chuy€n
TA
ong cQng
90.331.450.443
33.397.323.558
A
S&01/01/2010
319.440.000
90.012.010.443
02- Cac khoan dAutU'tii chinh ngin h,n
1
SoluQ'ng
l
1
1
1
86 ddu nam
S630/06/2010
2.1- DAu tU' c8 phi~u
+Tk 1Q'Pvum B6ng Nai
+ Cty CP Bong Hai
+ Ctv CP BT & TM-DIG
Gia tri
2.705.629
1.501.870
58.768.902.397
21.075.747.376
135.307
9.418.771.080
So 1uQ'11g
1.972.818
340.460
225.150
Gia tri
48.213.732.020
6.479.969.776
4.863.158.764
+ T~p doan Hoa Phat
+ Cty CP D~i Thi~n LQc
+ Cty Vinh Hoan
+ Cty CP TS Me Kong
+ Cty CP Nam Vi~t
+ Cty CP TP Sao Ta
+ Cty CP CK Sai Gon
+ XNK Khanh HQi
+ Cty CP Co di~n l~nh
2.2-Ti~n girl NH co ky h~n
:r
:1
]
II
Ce}ng
-Dg phOng giam gia DTNH
T~ong cQng
57.410
584.632
500
135.990
2.423.200.780
11.283.407.250
27.347.250
4.565.807.070
61.920
190.000
38.000
1.010.392.551
8.025.642.040
938.587.000
2.705.629
A
123.660
1.000.000
500
194.198
88.850
7.159.339.579
20.000.000.000
27.347.250
7.756.291.116
1.927.625.535
5.000.000.000
5.000.000.000
63.768.902.397
(2.918.060.861)
60.850.841.536
53.213.732.020
(9.302.212.641)
43.911.519.379
1.972.818
~I
1
j1.
03- Cac khoin phii thu n2an han khac
- Phai thu vB c6 phan hoa
- Phai thu v€ c6 tl'rc va IQ'inhu~ duQ'c chia
- Phai thu nguai lao dQng
- Phai thu khac
Con2
1J1
04- Hanl! tAn kho
- Hang mua dang di duang
11
-Nguyen
11
!
- Cong
li~u, v~t li~u'
sA 01/01/2010
87.342.734.915
87.342.734.915
sA 30/06/2010
40.277.527.383
40.277.527.383
sA 01/01/2010
5.824.377.444
5.647.857.856
'"
C\l, d\lng C\l
phi SXKD d6' dang (chi phi nuoi ca)
J.
67.172.184.099
37.665.132.398
44.806.262.495
40.250.087.287
1.502.322.864
1.968.453.518
112.164.016.805
ConI!
,
,
/..
A
A
AA
A
.,
A .
* Gla tq ghl so cua hang ton kho dung de the chap, carn co [
dam baa cac khoan nQ'phai tra:
....
Gia
tri
holm
nh~p
dg
phong
giam
gia
hang t6n kho trong nam:.......
*
* Cac Uuang hqp ho~c sg ki~n dfut d~n phai trich them ho~c
hoan nh~P dg phOng giam gia hang t6n kho:....
92.672.661.156
- Chi
- Thanh phdm
- Hang
- Hang
- Hang
- Hang
I
sA 30/06/2010
bOa
glri di ban
hoa kho bao thu~
hoa bAtdQng san
,A
I
I
05- Thu~ va cac khoin phii thu Nha mro-c
- Thue thu nMp doanh nghi~p nQp thira
- Ti€n thue dAt
- Cac khoan khac phai thu Nha nuo'c:
I
I
I
I
.
!'...:
I
...
'11
..
I
1
ConI!
06- Phii thu dai h~n ne}i be}
- Cho vay dai h~ n{li b{l
- Phai thu dai h~ nQi bQ khac
Con2
07- Phii thu dai han khac
- Ky quy, ky cUQ'Cdai h~n
- Cac khoan ti€n nh~ uy thac
- Cho vay khOng co Uii
sA 30/06/2010
sA 01/01/2010
sA 30/06/2010
sA 01/01/2010
- Phai
r
thu dai hl;ln khac
Con
-
08 Tanl?:,I?:lamtiti san c8 dinb biru binb:
Nha cira, v~t
May mac, thiet
Khoan m\lc
kiSn truc
bi
TSCD hfi'u
hinh khac
Phuong ti~n).
",- tal, truyen
vl;ln
T6ng cQng
d~n
Nguyen gii TSCD
biru binb
-r--~
So dU'dau nA!!l
,
I
_
-------------------!_~~}~~1Q9.~~~
1~&~§:_153_~~02
__~_!_~!~~1~2:.@_~_
___~!}:..~_~~:..~~.847 4.01i».082~~~_
Mua-~ongnim
1.193.752.728
795.085.455
1.988.838.183
- XDCB hoan thanh
- Tangkhac
- Chuy€n sang BDS
- Thanh Iy, nhuQ1lgban
r
- Ghimkhac
-S6dU' cu6i DAm
Gii tri bao mon loy
k~
-S6dU'dI~~m
r
;r
- Khau hao trong n1im
- Ung khac
- Chuy€nBDS dfiutu
- Thanh Iy,nhUQ1lgban
- Giam khac
r
I
I
I
I
I
I
I
I
1
1
=~6~25?jS~:87_~__ ~_ 2~~~~Z?~.066
274.722.585
101.050.764
------------------3.201.681.885
~=-- I:J53.081.1~-=
335.859.141
===_lJ6.943.!J85
~~_ -~4.809.-0?~~~~~5
'
--15.398.462.133
14.890.462.731
- TI}-iDgay dau DAm
- Tai De;ay cu6i DAm
-----26.563.762.915
25.439.606.509
517.816.334
416.765.570
2.261.864.279
2.866.698.149
---------44.741.905.661
43.613.532.959
cuoi nam cua T,SCD him hin~ aii dim~ ae the chgp aam bao cac khoan vay:
- Nguyen
gid TSCD cuoi nam
aii khau hao het nhwzg
van con su- dl:lng:
- Nguyen gia TSCD cuc5i nam chil thanh Iy:
- Cac cam kit v~ vi?c mua, ban TSCD him hinh co gia tri l&n trong ttrong lai:
- Cac
thay ac5i khac v~ TSCD him hinh:
09- Tane:, e:lam tal san c8 dinb tbue titi cbinb:
Nha cua,
May mac,
Khoim m\lc
v~t kiSn
thi~t
truc
bi
Nguyen gii TSCD
tbue titi cbinb
--S6dU'dAiiDAm
- Thue trong n1im
- Mua
I
2.317.909.134
695~892.921~-3L943.247:641
335.859.141
TSCD hu'u hlDh
;---::x--
- GTCL
507.999.402
~
78.42£-6-03:344-
=- ------------------
---5:747~2S7.470--23.685:848:932-- iSI4-:218.318--
~
=-==
Ghi trj con ll}-icua
I
1.213.709.2S-5-
f-.21.145:749~603- ---Si.443.364.57S- -~6i9.779.9ii-
~_~U' cu6i DAm
I
335.859.141
335.859.141
Phuong
ti~n v~n tai,
truy~n
d~n
TSCD hii'u
hinh khac
Tai san co
dinh vo
hinh
T6ngcQng
~--~----
~
-
------
~--------------
I~i TS thue
- Tang khac
- Tnll~i TS thue
-Giam khac
S6 d.;-cufi-nAm
G}i t-~ b~o ~n 16y-ke
S6
~~ du'diu DAm
- Khau hao trong n1im
- Mua Il;liTS thue -
Tangkhac
:_I~!J~iTS thue
--------------------------------- ----------
- -
--------
--------------
-------------
-------------------------
~
r
=~~~~~~~~=~~==~~
.~
-~~=~~~~~~=~=~~~~=
~~~:~=~=~~~~~~~~===~
====~=~=~~~~~=~
~=~=~~~~===~~~=~
~~~==~~=~=~~==~~~~=~
~~~~~~==~=~~===~~=~~
Ghi trj con I,i ctia
TSCD thuex tai chinh
----------------------
- T~i ngay
- T~i ngay
dau niim
cu5i n1im
Tien
thue phat sinh th~m atrf/c ghl nh~n la chI phi trong nam:
*
Can
Clf
ae xac ainh tien thue phat sinh them:
*
* DiJu khoim gia hgn thue hO{lc quyJn atCf/c mua tai scm:
r
r
10- Tan!!, !!Iam tai san cA dinh vo hinh:
Quyen
Khoan m\lC
sir d\lng dAt
r
PhAn m8m
quan tri DN _
B4U __ ~~~!!~___
__'"
r
I
I
I
I
I
I
Ng. gi~JSCD
vo hin~
S6 dU' dau Dam
- Mua trong niim
- T~o ra tir nQi bQ DN
- T1ing do hgp nhAt KD
- T1ing khac
- Thanh ly, nhm;mg ban
- Gifunkhac
S6 dU'cu6i Dam
;
- Tang kMc
- Thanh ly, nhuQ'l1g ban
- Giam kMc
S6 dU'cu6i Dam
Gia tri con l,i ctia
TSCD vo hinb
~
T,i ngay dau nam
-
- Tai
nl!av cuAi nam
1
,
L
1
_____._
J~4.851.~~.~..:.078.1..04.~~
-- 7.503.651.000-~9.~02:~~([.===
289.'360.18087.251.754
..
22.895.955.._
~.=~=~~.~51.~
=
--8.078.104.788
~===I~~~?1.488
~_
----.-..-
-
27.475.146
447.107.623
114.726.900
'.
J.
----------
134.851.488
__"___'M
50.371.101
376.611.934
-..-.--.----------.
7.214.290.820
7.127.039.066
561.834.523
--
------.
7.630.997.165
7.516.270.265
416.706.345
389.231.199
So 30/06/2010
139.633.456
So 01/01/2010
111.148.678
28.484.778
111.148.678
12- Tan ,
111.148.678
san dau tll:
Khoan muc
;-;-x:,
:
So
dAunam
x
.----..-.-_.~.~en gia bat ~~g san dau tll .
- Quyen sir d\lng dat
-Nha
- Nha va qur~n sir d\lng dAt
Ca sa h~ tang
Gia tri hao mon Ifi-kI'--""-'--'--'-'---'"
L
T6ng cQng
_
439.602.300
I
I
I
I
TSCD vo hinh
kMc
_
___7.:.?03..~51.00Q
Srd~i~:oD~:n liiY~~~.
=
- Khiiu hao trong nam
Ban quyen,
b~ng
Tang
trong nam
Giam
So
!~~g na_I!!____. cu5i nam__.
_______._____
...------.--.-----.----.
r
!
- Quy8n
-Nha
r
Slr d\mg dAt
- Nha va quy~n Slrd\mg dAt
._=__g.q_scr
h~ t~
GTCL ctia bat dQng san
dAuttr
r
- Quyenx
[
1--_.._....._........_._._..__._.____.._
~---...._-..-.-.---..-.-..-..-....-.----....--...------....-..-.-..--.-......-..-...-.......-.-------..-..-...---..-.--.-..---...---..-.-.-..----....--.-.---------..-...--..-..-.--------..
Slr d\mg dat
-Nha
- Nha va qur~n Slrd\lng dAt
Ca sa h~ tang
r
.
I
I
I
I
I
I
I
I
I
I
I
Thuy€t minh s6 li?u va gilzi trinh khac:
13- DAu ttr dai h~n khac
s6 hrQ'ng
D). t A h',(
au tr co p leu
+ Cty CP TS Mekong
+ Cty CP Dong Hai
+ Cty CP Sao !a
+ Cty CP CK Au Vi~t
+ Cty CP TS C\'ruLong
- DAutu trai phi~u
+ Cty CP CK sai Gon
+ Trai phi~u Chinh PM
- DAutu tin phi~u, ky phi~u ,
- Cho vay dai h~
- DAutu dai h~ khae
+ Qiiy tfun nhin SSI
-
1.356.401
127.599
2
308.800
720.000
200.000
Gia tri
33.357.089.332
5.334.635.164
54.168
14.822.400.000
7.200.000.000
6.000.000.000
226.900.000
2.341.426
TAn!! con!!
30.000.000.000
63.583.989.332
(14.854.834.932)
48.729.154.400
14- Chi phi tra trtr?,c dai h~n
- Chi
- Chi
2.242.491
30.000.000.000
91.904.883.060
(26.569.264.980)
65.335.618.080
S630/06/2010
S6 0 1/0 1/20 10
47.890.040.438
43.759.396.431
47.890.040.438
S630/06/2010
4.301.011.189
43.759.396.431
S601/01/201O
44.225.458.368
4.301.011.189
S630/06/2010
44.225.458.368
S601/01/2010
19.080.243.764
10.644.707.706
20.816.600
48.705.184
52.631.579
16.218.984
12.016.443
ve thue ho~t dQngTSCD
phi thanh l~p doanh nghi~p
phi nghien eUu co gia tri 16'n
-CP giai do~ tri€n khai khong dli tieu ehuAnghi nh~ la TSCD vo hinh
- Chi
phi mua ngu wemg
ConI!
15- Vav va nO'ne:an han
- Yay
ngan h~
- NQ' dai h~ d~n h~ tra
Cone:
16- Thu~ va cac khoan phai nop nha ntrO'c
- Thu~
gia tri gia tang
tieu th\l d~e bi~t
xuAt, nh~P khAu
thu nh~p doanh nghi~p
1
I
I
- Thu~ thu nh~p ea nhan
- Thu~ tai nguyen
- Thu~ nha dAtva ti~n thue dAt
- Cae lo~i thu~ khae
- Cae khoan phi, 1~phi va cae khoan phai nQp khae
I
Gia tri
59.465.044.080
7.456.474.780
10.008.569.300
28.800.000.000
7.200.000.000
6.000.000.000
2.439.838.980
2.138.938.980
300.900.000
30.000.000.000
30.900.000.000
CQng
*DY' phong giam gia
- Chi phi tra wac
So luQTIg
2.212.811
178.351
514.460
600.000
720.000
200.000
29.680
29.680
226.900.000
- Thue
- Thu~
- Thu~
1
86 ddu nam
8630/06/2010
~.. I
r
!
Cone:
17- Chi phi phai tra
- Trich truac chi phi tien Iuong trong thai gian nghi phep
Chi phi sua chua Ian TSCf>
- Chi phi trong thai gian ngirng kinh doanh
CQng
18- Cae khoan phai tra, phai nop ne:an han khae
- TAisan thira cha giai quyet
- Kinh phi cong dofm
.
- Bao hi8m xa hoi
- Bao hi8m y tS
- Phai tra v~ c6 phfu1hoa
19.181.580.527
So 30/06/2010
10.693.759.733
S601/01/2010
S630/06/2010
So 01/01/2010
-
r
!
[
r
- Nh~
J
,
-
I
I
I
I
- Phai
467.283.321
183.139.480
463.310.127
So 30/06/2010
22.808.635.000
23.275.918.321
S6 01/01/2010
S630/06/2010
S6 0 1/01/20 10
ky quy, kY CUQ"C
ng~n hl,Ul
- Doanh thu chua th\fc hi~n
Cackhoan phai tra, phai nQp khac
CQng
19- Phai tra dai han noi bo
- Vay
180.438.995
99.731.652
dAi hl,UlnQi bQ
tra dAi h~n nQi bQ khac
CQng
20- Vay va nO'dai han
a. Yay dai h,n
- Vay
-~-Vay
n¥an hang
doi tUQ"ngkhac
Trai phi~u phat harm
"
b . NC}'dai h,n
...
J.
...
- Thue tAichinh
- N Q"dAi hl,Ul khac
Cone:
c . Cae khoan nC}'thue tai ehinh
I
I
I
I
I
1
I
Thai h~n
Tir 1 nam tra xuong
Tren 1 dSn 5 nam
Tren 5 nam
Nam nay
T6ng ttoan ti€n
Tra
thue tAichinh
Hlithue
Tra ng
g3c
Nam truac
Tong ttoan ti~n
Tra tien
thue tAichinh
lili thue
21- Tai san thu~ thu nh,p hoan I,i va thu~ thu nh,p hoan I,i phai tra
.
~
alsan th ue t h u IIhA ~ph oan
- I.al:
a- T'"
So 30/06/2010
1
So 01/01/2010
T'Aisan thuS thu nh~p hoan l~i lien quan dSn
khoan chenh l~ch ~mthai dUQ"ckhAu trir
T'Aisan thuS thu nh~p hoan l~i lien quan den
khoan 16 tinh thu~ chua sir d\lng
T'Aisan thuS thu nh~p hoan l~i lien quan dSn
khoan uu dili tinh thu~ chua sir d\lng
Khoan hoan nh~p tAi san thu~ thu nh~p hoan l~i
dil dUQ"cghi nh~ tir cac nam truac
Tai san thu~ thu nhap hoan lai
So 30/06/2010
1
Tra ng
g3c
So 01/01/2010
it
f
Thue thu nh~p hoan ll;liphili tra phat sinh ill cac khoan chenh l~ch tl;lm
thai chiu thu~
oan hoan nh~p thu~ thu nh~p hoan ll;liphai tra da duQ'c ghi nh~n tir
cac niim tmo'c
r
- Thu~thu nh~
r
hilitra
f
r
f
r
[
(
(
I
I
I
I
I
I
I
I
1
L
J
'/.
rl
I
0\
';
r
V)
Ic
i
C')'-'
IrJ
I~
0\
M
..,.
f")
!
j
r
00.
. r-.
000 '01.0 ":t
OOOr-I.O
00. . 0\.":t .
..,f
C')
0\
0
'0.,1"- M
0\
..,.
r-
0\
,-.. ---- oro
cOC')
=0":t
i
0\. 0 .
o,~
.
":t
00000
=ooN
,-..
---orooo ---C')OO
V) 0 0
r
a<3
r-
E-
=
IrJ
(
I
I
I
I
I
I
I
I
I
I
cd
::s
o
1
I
-
---'-'
C')
~0
0\
..,f
0\
-00
I~
-1.0
10\1
-I
=
00
I
0\
0\
M
I~
M
IrJ
...;
00
M
i
c
I
I
~I
""!
C')
'-'
oro
1.0
C"!
r..,.
~J.
f")
1.0
00
00
00
rM
r.:
rM
=
=
=
=
=
=
f")
f")
0\
0\
f")
f")
--
--
-
=0
~~=0
=0
c
oo
r.:
=
IrJ
=
IrJ
=C'i
00 C')
u
..
Q
to:
e-
..,f
=0
CJ
M
M
f"!
-r.:
Q)
I
'-'
C"!
C')
C
c...;
0\ 1.0
0\ C')
......
~::s '0
0\-.0
~~Q
CIJ
0\ 0\
"0 .::s
0\ C')
to:
v1 .n
=
=
...;
0\
M:='
-.0
0\
-""!
-.0
0\
1.0
0\
1.0
~0
0\
..,f
r-
r-I.O
..,.
IrJ
M
00
.~0\ .
---N
oo::t
oro
r.:
oro
.
":t
r"':
C')
M
00
_0\
=
~..
=.~I 'c:
- =-
00 .
>
..,.
-
r.:
...,.
C'i
0
MO
=
I ::s,
f")00
"Cog
. .-= OJ) C'I r-=00.-
..
--
.n
I
C')
0\
1.0
-.0
Q)
M
~I -oro
M!
~~---oo::t
\,00 ---000
(
4C =~
~~=<0 0
f")
..,.
IrJ
v:
N
u-S
=
CJ
0\
":t
r-
19
I';
~E-< 0
~::So
cd
>
to:.::s
IrJ
C
ilrJ
-.0
..,.
0\
..,.
'-'
oro
~=f')
=
Q
f")
..,.
I~I
r"':
.=
-=
CJ
-
- C')
1.0
I~
,0\
.n
~o:B
I
I
I
0\
C'i
,
'b
Il:I )a'
'c:
V)
1.0
C"!
I~ 'j
0
'<::t 0\
...;
0\
5>
-.0
- 1.0
~I C'io
-~'c:""!
I~
!
":t
-
~~=
<0
M
- C')
I~
i .
'c:
M
U
0\
-
C'i
r-
-=
0.. -00
f
V) 0\
r-
oro
Vi'
f")
I>.
g.
::s
---N
":t
V)
-
C'i000
r-ooo
1.000
..,fO""':
0000
~C')
rr-
Of
":t rV:"':
V)
~E-<
~p..
I>'~
~::s
I~I
IC
---oro
0\
C"!
'1
..,.
O\":t
'-'
::s
oro
0\00C') ":t
0\0\0\
-E
0\ r- 1.0 C"!
~I --.
.
'0~~O\ C'i..,fC'i C')
's.
--N
'-'
~I
'-' '-' '-'
'-'
r
!~I
. IrJ
0-1.01.0
Ooo_N
~.1.0. C'). oro.
;!;~":t~
'-'
I
~,....,
~~o~
000\0
00
N
u; ,
,
cd
::s
0000\
..,f
01);
=;
r
----
":t
<
A.
0....:1
c(!A.0\
O\F-
O\oO\oA.F-<0
N
=000F-<
=NON~~()
()
MS;::NC/
>.i!C/-t':I
A.
I~
19..<0
A.
:!2
~'<~,§
()U
c
uC'"
~ooS;::t':!~'5t':!
8
=Ja-.a
::S~1:::E.m:~
'
I
~0\
F-<
A.
0....:1
c(!A.
F-
o
~--
o~
=
= NO
F-<~~
~~()()
M
........ =N~
M <~ ,§
>.>.i!-t':I
~Ig.19.'<8
-
-
........
tJI).: tJI)'5
f") Ja It':! ,ij '.... '5,~
'r:::
8
~:~
~E-<....:IE-<~E-
I
rJ:J
I
I
I
.
I
I
I
,~
=
'?':
~.:c
"<0
(=J
'<0
rJ:J
r
b- Chi ti~t v6n diu tu' eiia ehii SO'hii'u
Yon gap cua Nha mrac
V6n gap cua cac d6i tuqng khac
...
Con!!
r
[
r
[
I
I
I
I
I
I
I
I
I
I
I
I
L
L
I
So 30/06/2010
So 01/01/2010
113.396.350.000
113.396.350.000
113.396.350.000
So 30/06/2010
113.396.350.000
So 01/01/2010
1.604.211.420
2.138.938.980
* Gia tri trai phieu dii chuyen thanh co phi€u
* So luqng co phi€u quy
e- Cae giao dieh v~ v60 vOi cae ehii SO'hii'u va phao phAi eAtue,
ehia 101ohuao
- Von dftu tu cua chil sa hihl
+ V6n gap dAunam
+ V6n gap tang trong nam
+ V6n gap gifun trong nam
+ V6n gap cu6i nam
- C6 tUc, lqi nhu~n dii chia
Nam 2010
113.396.350.000
80.999.990.000
32.396.360.000
113.396.350.000
113.396.350.000
38.879.268.000
Nam 2010
d- cA tue
- Co tUc dii cong bo sau ngay k€t thuc kY k€ toan nam
+ C6 t(rc dii cong b6 tren c6 phiSu ph6 thOng
+ C6 tUc dii cong b6 tren c6 phiSu uu diii
- C6 tUc cua
So 30/06/2010
J.
- S6 lUQ11gc6 phieu dii ban ra cong chung
+ C6 phiSu ph6 thOng
- S6 lUQ11gc6 phieu duqc mua l~i
+ C6 phiSu ph6 thong
lUQ11g c6 phi~u dang luu hanh
+ C6 phi~u ph6 thOng
+ C6 phi~u uu diii
*
Nam 2009
38.879.268.000
38.879.268.000
c6 phieu uu diii liiy kS chua duqc ghi nh~n
'.
d- cA phi~u
- So luqng co phieu dang kY phat hanh
- S6
Nam 2009
So 01/01/2010
11.339.635
11.339.635
11.339.635
11.339.635
11.339.635
11.339.635
11.339.635
11.339.635
11.339.635
11.339.635
M?nh gia cd phiJu dang /uu himh :10.000 d/cp
e- Cae u- eiia doanh 0 hie
- Quy dau tu phat trien
- Quy d\l'phOngtai chinh
- Quy
khac thuQc v6n chu sa hii1I
x
T ong eC}og
~
So 30/06/2010
22.001.844.627
3.682.678.672
25.684.523.299
So 01/01/2010
22.001.844.627
3.682.678.672
25.684.523.299
* Ml,lc dich trich l~p va su dl,lng cac quy cua doanh nghi~p
24- Tai san thue n oai
1 - Gia tri tai san thue n oai
So 30/06/2010
So 01/01/2010
J
j
I,
- TSCD thue ngoai
- Tai san khae thue
r
[
[
[
[
r
(
I
I
I
I
I
I
I
I
I
I
1
L
1
ngoai
r{mg s6 ti~n thue t6i thiSu trong tuO'ng lai eua hQ'p d6ng thue ho~t
dQng ffii san khong huy ngang theo cae thai h~
- TiT 1 nam tro xu6ng
- Tren I nam d~n 5 nam
- Tren 5 nam
,
,
,
.,
A
.
...
VI- Thong tm bo sung cho cac khoan m\lc trmh bay trong
Bao cao k~t qua hO\1tdQng kinh doanh
"-
25- Tang doanh thu ban hang va e.dip dieh vI}(MS 01)
- Doanh
227.627.319.978
79.572.206.633
17.536.917
thu ban thilnh phAm
- Doanh thu ban hiu;tghoa
- Doanh thu eung cap dieh Y\l
khAu thuO'Og
241.656.475.430
545.402.605
12.448.100
382.770.948
26- Cae khoan giam trir doanh thu (Mil sB 02)
- Chi€t
- Giflm
(Dun vi tfnh:aon/l)
6 thang nam 2010
6 thang nam 2009
307.217.063.528
242.214.326.135
m~i
382.770.948
gia hang ban
- Hang ban bi tra l~i
- Thu€ GTGT phai nQp (phuO'Ogphap tllfe ti~p)
- Thu€ tieu th\l .d~e bi~t
- Thue" xuat" khftu
27- Doanh thu thuAn v~ ban hang va e.edp DV (MS 10)
- Doanh
thu thuAn trao d6i san phfun, hang bOa
- Doanh thu thuAntrao d6i dieh V\l
306.834.292.580
242.214.326.135
306.816.755.663
17.536.917
242.201.878.035
12.448.100
J,
29- Doanh thu ho~t dc)ngtai ehinh (Mil sB21)
- Liii ti6n giri, tien eho yay
6 than nam 2010
77.448.835.556
176.227.274.100
6 than nam 2009
484.829.125
190.525.135.755
10.412.077.065
243.264.032.591
191.009.964.880
6 thang nam 2010
6 thang nam 2009
- Liii dAutu trai phi€u, ky phi€u, tin phi€u
- C6 rue, l<;rinhu~ duqe ehia
- Liii do thanh ly cae khoao dAutu ng~n h~, dai h~
- Liii ehenh l~eh tY gia dii th1,fehi~n
- Liii ehenh l~eh tY gia ehua th1,fchi~n
- Lai ban hang tra ch~m
- Doanh thu ho~t dQng tai chinh khac
Cone
3.230.591.697
96.276.267
3.483.338.330
16.955.128.656
5.804.902.838
1.903.646.541
165.482.877
958.986.000
1.282.278.3 88
4.153.060.596
29.570.237.788
8.463.454.402
30- Chi hi tai ehinh
- Liii tien yay
- Chi€t khAuthanh to{IO,liii ban hang tra eh~
- L6 do thanh ly cae khoao dAutu ng~ h~, dai h~n
- Hoan nh~ d1,f bOn dAutu tai chinh
6 than nam 2010
507.310.022
108.481.240
11.262.902.162
18.098.581.828
6 than nam 2009
227.750.043
16.401.881
21.669.201.257
I
- L6 chenh l~ch tY gia da thl,fc hi~n
r
- L6 chenh l~ch tY gia chua thl,fchi~n
- D\l' phong giam gia cac khoan dAutung~n h~n, dai h~n
- Chi phi tai chinh khac
COD2
r
[
r
2.223.426.309
1.407.712.184
2.837.666.041
(10.816.242.773)
(3.996.462.095)
15.342.488.633
6 than nam 2010
13.338.475.369
6 than nam 2009
2.871.983.728
13.338.475.369
2.871.983.728
6 than nam 2010
6 than nam 2009
r
r
I
I
I
I
I
(
I
I
I
1
1
L
L
1
eu to
,.
VII- Thong,tin b6 sung eho, cae kho3n m1}.etrinh bay trong
Bao eao hru ehuy~n tU~nt~
6 than nam 2010
132.504.332.775
20.765.362.124
3.177.712.277
19.509.040.839
7.588.514.989
183.544.963.004
(Dan vi t£nh:tl6ng)
34- Cac giao dich khong bfutg ti~n anh huang d~n bao cao 1uu chuy€n
ti~n t~ va cac khoan ti~n do doanh n hi~ n~m iu nhun khon duQ'csir d\ln
Nam na
a- Mua tai san bang cach nh~ cac khoan nQ'lien quan tr1,l'ctiep
ho(tc thong qua nghi~p V\lcho thue tai chinh:
- Mua doanh nghi~p thOng qua phat hanh cAphi~u:
- Chu
b-
€n nQ'thanh v6n chu s6' huu:
Mua va thanh 1y cong ty con ho(tc don vi kinh doanh khac
trong leYbao cao.
- TAng gia tri mua ho(tc thanh 1y
- PhAn gia tri mua ho(tc thanh 1y duQ'c thanh toan bfutg ti~n va
cac khoan tuong duong ti~n
- s6 ti~n va cac khoan tuang duang ti~n th\l'c co trong cong ty
con ho(tc don vi kinh doanh khac duQ'cmua ho(tc thanh 1y;
- PhAn gia tri tai san (TAng hQ'Ptheo timg lo~i tai san) va nQ'
phai tra khong phai 1a ti~n va cac khoan tuong duong ti~n
trong cong ty con ho(tc don vi kinh doanh khac duQ'c mua
ho(tc thanh l' tron '
c- Trinh ba
ia tri va l' do cua cac khoan tien va tuon duon
6 than nam 2009
146.385.117.936
17.849.660.873
2.815.836.701
17.159.107.913
5.675.058.413
189.884.781.836
Nam tru&c
tien 1611do doanh nghi~p nam giu nhung khong duqc Slrd\mg
do co S1,lh~n ch€ cua phap lu~t ho(lc cac rang bUQckhac ma
doanh n hi~ hai th1,lchi~n.
r
l
r
[
,
VIll- Nhfi'ng thong tin khac
1- Nhung kholm nq ti6m tang, kholm cam k€t va nhung thong tin tili chinh khac: ...........................
2- Nhfi'ng S1,lki~n phatA sinh sau ngay k€t thuc kY k€ toan nam:... ...
...
.....
. ",
'A
3- Th ong tin ve cac b en l len
quan:. .. ...... ... . .. ... ... ...... ... ... .... .. ... .., ... ... .. .. .. ... '" ... ... ... ... .. ......
4- Trinh bay tai slm, doanh thu, k€t qua kinh doanh theo bQph~ (theo 11nhV1,lC
kinh doanh ho(lc khu V1,lC
dia ly) theo quy djnh cua ChuAn m1,lCk€ toan s6 28 "Bao cao bQph~"(2):. ........................
5- Thong tin so sanh (nhung thay d6i v6 thong tin trong bao cao tili chinh cua cac nien dQk€ toan tru6'c):
A
...............................................................................................................
.........................................
.
6- ThOng tin v6 hoat.. don g lien tuc:
7- Nhung thong tin khac. (3) ......................................................................................................................
Bin Tre, ngay 07 thang 07 niim 2010
NgllOi l~p bi~u
(Ky, hQten)
Giam dac
K~ toan trl101lg
(Ky, hQten)
~~~,dongdfiu)
J::~;~
..,::" .
.
~,",,
,/
;~f
~
"I,d'
1
v: .'. ;),
) ,,/:::.,,>
"
\~
"
I
[
I
I
I
I
1
I
1
1
I
. ~~
ilL
~
.:..
r.,~~t ...~,.
.'
'1- f>'... '" 'nt::/~~.
.
.
~("
,
(
~
.
f
I
~
"'I.f'J
'
':~':<1,,,
'~.~.. ,
:~~
l.~t:f,:,
~
r;l ~ ,t,oo
It..1;,~
:, '.. x'iVK'" 'III } ~! 1"':1Ii
'.
HI, ""1 ~j~....
~ ~':~~.--'.&:1i1
...':;~~
~../'f8'W
LE THI LAN
NGUYEN THI NGQC LE
J,
.. "i ..~.(j?
1'(1
A;
,
f)~NG KIET TVONG
-,
?,:/.
Miiu so CSTT -03 (sua dOl)
C6NG TY c6 PHAN XNK THlJY sAN Bt'N TRE
Ap 9, Tan Th?eh, Chau Thanh, Ben Tre
BAa cAa
I. BANG
TAl CHINH TOM TAT
Quy 2 nam 2010
CAN 001 KE ToAN
Dan vi tfnh: d6'na
TAl SAN
TAl SAN NGANH~N
Tien va cae khoan tLldng dLldng tien
Cae khoan dau tLl tai ehfnh ngan h?n
s6 dll 31/06/2010
s6 dll 01/01/2010
398,199,574,084
375,424,991,758
33,397,323,558
90,331,450,443
43,911,519,379
60,850,841,536
Cae khoan phai thu ngan h?n
Hang ton kho
Hi san- ngan h?n khae
189,425,886,396
157,158,218,738
112,164,016,805
82,260,584,091
2,361,505,789
1,763,219,107
147,888,631,518
161,579,066,015
51,269,436,680
52,484,051,504
- Hi san co dinh hITu hlnh
43,613,532,959
44,741,905,661
- Hi san co dinh va hlnh
7,516,270,265
7,630,997,165
TAl SAN cAI H~N
Hi san co dinh
- Chi phf xay dl,lng cd ban da dang
Cae khoan dau tLl tai ehfnh dai h?n
139,633,456
48,729,154,400
65,335,618,080
Hi san dai h?n khae
47,890,040,438
43,759,396,431
546,088,205,602
537,004,057,773
,
TONG CONG TAl SAN
111,148,678
~.
49,741,606,465
NQ PHAI TRA
NQ ngan h?n
104,314,607,117
49,741,606,465
104,314,607,117
NQ dai h?n
VON CHU sa HUU
496,346,599,137
432,689,450,656
Van chu sO'huu
496,346,599,137
432,689,450,656
- Van dau tLl eua ehu sa hITu
113,396,350,000
113,396,350,000
- Th?ng dLl van cO phan
277,884,007,126
277,884,007,126
- CMnh I~eh tY gia hoi doai
(1,265,696,542)
(3,310,693,474)
- Cae quy
25,684,523,299
25,684,523,299
- CO phieu ngan quy
- LQi nhu~n sau thue ehLla phan phoi
.,
ft
80,647,415,254
19,035,263,705
546,088,205,602
537,004,057,773
~ft'
TONG CQNG NGUON VON
(*): 56 d~u nam: chuydn s6 dLPqDy khen thLPiYngtiPma 421 sang ma 323 cho phil hW
theo thong tLPso 24412009/TT-BTC ngiJY 31/12/2009. Do d6 n(}'phil; tril tang nen
7.765.353.079 d6ng va ngu6n v6n chu so. hCPugiam xuong 7.765.353.079 d6ng
II.A. KET QuA KINH DOANH
Chi lieu
1. Doanh thu ban hang va cung cap djch VI)
2. Cae khoan giam tru doanh thu
3. Doanh thu thuan VB ban hang va c/cap DV
Quy 2
129,501,474,349
382,770,948
129,118,703,401
Liiy kt
-307,217,063,528
382,770,948
306,834,292,580
4. Gia van hang ban
5. Lf1i tuc gGp v~ ban hang va cung cap DV
6. Doanh thu ho~t dOng tAi ehlnh
7. Chi phi tAi ehlnh
8. Chi phi ban hang
9. Chi phi quan Iy doanh nghi~p
10. Lf1i tuc thu~n tlr ho~t «Gng kinh doanh
11. Thu nMp kMe
12. Chi phi khae
13. Ll1i nhu3n khac
93,051,210,315
36,067,493,086
20,433,663,576
(4,435,123,631 )
9,218,525,089
1,976,043,166
49,741,712,038
229,163,961
22,888,507
206,275,454
243,264,032,591
63,570,259,989
29,570,237,788
(3,996,462,095)
18,105,534,285
4,870,501,029
74,160,924,558
1,243,670,193
453,967,833
789,702,360
14.
15.
16.
17.
18.
49,947,987,492
10,639,996,016
39,307,991,476
3,466
74,950,626,918
13,338,475,369
61,612,151,549
5,433
auy 1112010
auy 112010
T6ng lf1i nhu3n ke"toan tnlac thue"
Thue thu nh~p doanh nghi~p
Lf1i nhu3n sau thue"TNDN
Uii co ban tren cO phieu
COtUe tren m6i cO phieu
III. CAC CHI TIEU TAl CHINH cd BAN
1./ 80 trr cet cau tfli san
DVT
%
Hi sandai h?nI tOng s6 tai san
Hi san ngan h?n I tOng s6 tai san
2./ 80 trr cetcau ngu6Q von
N!;!pMi tra! tOng nguail v6n
Nguan v6n CSHI tOng nguon v6n
3./ Kha nang thanh toan
...
-ry su~t I~i nhu?n sau thus I doanh thu thu~n
-ry su~t I!;!i nh~n sau thus I nguan v6n CSH
9.11
13.84
90.89
86.16
10.98
7.23
5.75
3.65
8.01
5.07
9.15
4.71
L~n
H~ s6 thanh toan nhanh (TSLD-HTKln!;! ngan h?n)
H~ s6 thanh toan n!;! ngan h?n (TSLD / n!;! ngan h?n)
-Ty su~t I!;!i nhu~n truoe thus / tOng tai san
29.88
70.12
%
H~ s6 thanh toan tOng quat (tOng TS In!;! ngan +dai h?n)
4./ Ty suat lQ'i nhu~n
27.08
72.92
%
30.44
12.58
7.92
4.88
