Báo cáo tài chính hợp nhất quý 1 năm 2012 - CTCP Sản xuất Kinh doanh Dược và Trang thiết bị Y tế Việt Mỹ

CONG TY CP SXKD DIPCYC & TTB Y TE VIET MY
1251 QL 14, XA. TIEN THANH, TX DING XOAI, TINH BINH PHUteC
UV BAN CHUNG KHGA WA\ NUIC
A/

DEN 0 •
s6cvDtN:

5• 312
n1291.7

BAO CAO TAI CHINH FICYP NHAT
QUY I NAM 2012
(TU' 01/01/2012 DEN 31/03/2012)

DT: 0651.388.9034 - 08.6290.8914 FAX: 0651.388.9032 - 08.3727.3863


CMG TY CP SXKD DUQC VA TTBY TE VleT



AP II, Xä Tien Thanh, TX DO"ng Xoai, Binh Phi/dc

Mau s6 B01 - DN


Ban hinh kern theo QD sb 15/2006/QD - BTC ngay 20/03/2006
cria BO TrYOng BTC

BANG CAN 061 K g TOM HOP NHAT

Tai ngdy 31/03/2012

TAI SAN
A - TAI SAN NGAN HAN (100=110+120+130+140+150)
I - Ti 6n va cac khoan Ming thing ti6n

MA SO

THUYET

1. Ti6n

111
112

120

1. Da` u tur tai chinh

121

2. Dv phOng giam gid d5u tv nan han (*)

129

Ddn vi tinh VND

SO 0061 KY

SO DAu NAM

MINH

100
110

2. Cdc kho5n tilting duting tien
II - Cac khoan d6u IV tai chinh ng6n hart



V.01

10,384,696,603
1,767,747,687

10,413,092,372
2,514,126,338

1,767,747,687

2,514,126,338

-

V.02

590,000,000

-

590,000,000
V.02

-

III - Cac khoin phai thu ng6n han

130

3,022,179,010

2,966,650,686

1. Ph5i thu dm khach hang

131

2,120,265,840

2,178,473,299 ,

132

744,104,729

614,043,492 1

2. Trd till& cho ngildi ban
3. Phdi thu not bb ng6n han

4. Thu theo ti6n dO k'è. hoach HO XD
5. Cac khoan phai thu khdc
6. Dv phOng phäi thu ng'in han khb dOi
IV - Hang t6n kho
Hang ton kho
DV phOng giam gid hang ton kho (*)

Tai san ng6n han khac
1. Chi phi tra tn.& ngin han

133

-

134

-

135
139
140

V.03

141

V.04

157,808,441

i
174,133,895

-

149

3,581,921,640

3,370,192,446

3,581,921,640

3,370,192,446

-

-

150

1,422,848,266

1,562,122,902

151

748,696,300

761,585,936

2. Thue. GTGT &roc kh5u trii

152

99,945,058

70,411,685

3. Thu'e" va cdc khoän khdc phii thu nha ruidc

154

780,112

780,112

5. Tai san nOn han khdc

158

573,426,796

729,345,169

200
210
211
212

17,382,309,408
-

17,688,887,618
-

V-

B.TAI SAN DAI HAN (200=210+220+240+250+260)

I- Cac khoan phi' thu dai han
1. Phdi thu dai han ctia khdch hang
2. V6n kinh doanh a cdc dun vi trVc thubc
3. Phai thu dai han nOi bb
4. Ph5i thu dai han khac

5. Dv phOng phai thu dal han khO dOi (*)
II - Tai san c6 dinh
1. Tai san CO dinh h0u hinh
- Nguyen gia
- Gia til hao man lily ke"(*)
2. TAi san CO dinh thuë tai chinh
- Nguyen gia
- Gia tri hao man lily Ice (*)
3. Tai san co dinh vO hinh
- Nguyen giã
- Gia tri hao man lay ké. (*)
4. Chi phi d5u tLi xay dking do Bang

III - Bit dOng san d6u to

- Nguyen gid
- Gia tri hao man lay ke. (*)

213

V.06

218

V.07

219
220
221

V.08

-

16,050,040,511

16,322,066,060

1,649,505,493

1,708,454,104

222

4,529,002,396

4,532,033,306

223

(2,879,496,903)

(2,823,579,202)

2,311,755,418

2,410,984,483

2,609,442,583

2,609,442,583

224

V.09

225
226
227

(297,687,165)
V.10

(198,458,100)

9,689,850,099

9,803,697,972

228

13,530,830,000

13,530,830,000

229

(3,840,979,901)

(3,727,132,028)

2,398,929,501

2,398,929,501

230

V.11

240
241

V.12

242

-

-


IV - Cdc khan dthi lit tai chinh dãi han
1. D g u W vao cling ty con

250
251

D g u to vao tong ty lién kgt, liën doanh

252

Dg u to dai han khdc

258

4. DO phOng Om gia chOng khoan DTDH
V - Tái san däi

han khdc

-

V.13

259

260

-

-



-

-

-

-

-

-

-

1,332,268,897

1,366,821,558

138,608,297

173,160,958

1. Chi phi tra trubc dai han

261

V.14

2. Tai san thug thu nhap hodn fai

262

V.21

3. Tai san dai han khac

268

1,193,660,600

1,193,660,600

270

27,767,006,011

28,101,979,990

300

6,976,411,695

6,712,401,596

310

5,235,891,057

4,792,300,958

4,000,000,000

3,500,000,000/

TONG CONG TAI SAN (270 =100+200)

-

NGUON VON
A - NO PHAI TRA (300=310+330)
I - NO ngdn han

311

Phai tra ngodi ban

312

862,112,539

889,850,68031

Ngodi mua tra tin troeic

313

9,780,295

34,128,000"

Thug va cac khoan phi' nOp Nha nirdc

314

Phai tra ngoOi lao dOng

315

Chi phi phial tra

316

Phai tra nOi 130

V.15

V.16

C
xu
VA

212,534,325

201,764,325 VI(

149,197,481
-

90,745,140: xOc
-

317

-

-

Phai tra then ti gn 01 kg hoach HDXD

318

-

-

Cac khoan phai tra, phai nOp ngdn han khdc

319

Do phOng phai tra ngan han

11.Qu9 khen thOOng, phix 10i
II -

., -.

Vay va nd ng5n . han

Ny

dai han

V.17

V.18

320

-

323

-

330

1,740,520,638

1. Phil tra dal han ngtidi ban

331

2. Phil tra dai han nOi b6

332

3. Phai tra ciAi han khdc

333

4. Vay va np dal han

334

V.20

5. Thug thu nhap hodn lai phai tra

335

V.21

6. DU phOng trd cap m gt vi0c lam

336

7. Do phOng phai tra dai han

337

B - NGUON VON CHO SO HIM (400=410+430)

I. NguCin lain chi,' sa hUu

2,266,417

75,812,813

1,920,100,638

V.19

-

1,735,892,848
-

4,627,790
-

400
410

-

V.22

1,915,472,848
4,627,790
-

20,790,594,316

21,389,578,394

20,790,594,316

21,389,578,394

1. VO'n dg u to c6a chi.i so hau

411

2. Thang do von co ph g n

412

-

-

3. VO'n khac dia ch6 sO hau

413

-

-

4. Co phifi qu9 (*)

414

-

5. Chênh Itch cianh gid 101 tai san

415

-

-

6. Chênh lOch ty gid h6i dodi

416

-

-

7. Qu9 au to phat tri6n

417

8. 0u9 do phOng tai chinh

418

-

-

9. Qu9 khac thu6c von chi.) so hau

419

-

-

10. Ldi nhuan sau thu g choa phan ph6.i

420

11. NguOn von d g u to xay dOng CO ban

421

21,157,500,000

1,562,792,834

(1,929,698,518)
-

21,157,500,000

1,562,792,834

(1,330,714,440)

430

-

-

1. NguOn kinh phi

432

-

-

2. nguOn kinh phi da hinh thanh TSCD

433

-

TONG CONG NGUON VON (440=300+400)

440

II -

Ngu6n kinh phi 1,iã

qu9 khac

27,767,006,011

28,101,979,990

CAC CHI TIED NGOAI BANG CAN DOI KE TOAN

THUYET

CHI TIEU

MINH

SO DIM NAM

24

Tai san thud ngoai

0

Vat tV, hang hoanhan gill hO, gia c6ng
Hang hoa nhan ban hO, nhan kjr gili,

q cuoc

0

No khO dOi da xi,' ljt

0

Ngoai to cac loai

0

Dv town chi sv nghiap, di an

0

Ngif6i g i s



116 Thi ctifn making

Ngãy 20 thãng 04 Om 2012
Ki toân trtfang

irgetyin n17-64

maoh dony

PhD


MAU SO B02-DN
CONG TY CO PHAN SXKD DUVC & TTB Y TE VICT

1251,QL 14, TX DONG XOAI, TINH B1NH PHII&

Ban hanh theo QD So 15/2006/QD-BTC Ngay 20/03/2006
cela BO TruNg BTC

MA SO THUS : 3800237998

KET QUA HOAT DONG KINH DOANH HOP NHAT QUi 1/2012
Tit ngay 01/01/2012 D6n ngay 31/03/2012

S6 lay k6 ter au näm

Thuyet
Chi tieu

MS

1. Doanh thu ban hang vu rung ccip dich

01

2 . Car khodn gidm • it doanh thu
3. Doanh thu thudn yê' &in hang vu rung ca
JO vu(10=01 -02)

02

4. Gici von hang kin
5. Lott nluzyn Op yif ban hang vu rung crip

JO vy(20=10-11)

11
20

6. Doanh thu hoat cl Ong tai • hinh

21

7. Clii phi tai chinh

an

Quy nay
nam tru'o'c

QuY nay
nam nay

cuoi

minh
V1.25

1,549,547,390

2,504,175,288

-

quy nay (Nam
nay)

1,549,547 ,390

So, lay k6 tip au nam
d6n cu6i quy nay (Nam
trty&c)

2,504,175,288

-

1,549,547,390

2,504,175,288

1,549,547,390

2,504,175,288

1,327,315,605

1,496,993,417

1,327,315,605

1,496,993,417

222,231,785

1,007,181,871

222,231,785

1,007,181,871

15,718,559

24,107,216

15,718,559

24,107,216

22

264,282,431

138,666,329

264,282,431

138,666,329

Trong do kii vay phdi trd

23

264,282,431

138,666,329

264,282,431

138,666,329

8. Chi phi ban hang

24

127,346,951

128,446,490

127,346,951

128,446,490

25

259,671,403

685,280,156

259,671,403

685,280,156

30

(413,350,441)

78,896,112

(413,350,441)

78,896,112

31

52,636,364

9. Chi phi qudnlY doanh nglziep
10. Lai nlizzYn Much, tit' HD kinh doanh
(30=20+(21-22)-24-25))
11. Thu nhOp kluic

10
VI.28

VI.29

52,636,364

e.-: 4: L

a

I t.I% 1 I

Chi phi khac

32

238,270,001

238,270,001

Lott nhu(In kluic (40=31-32)

40

(185,633,637)

(185,633,637)

14. TO'ng lai nhucin truac thu é"(50=.30+40)

50

(598,984,078)

78,896,112

15. Chi phi thue;thu nluip DN hii:7 luinh

51

-

19,724,028

VI.31

(598,984,078)
-

78,896,112
19,724,028

-

Chi phi thu e" thu nluk DN hoc-in lyi

52

LAX nhucin sau Huai' (60=50-51)

60

(598,984,078)

59,172,084

(598,984,078)

59,172,084

70

(283)

28

(283)

28

18. Ldi ca hdn tree co phiéri(*)

Ngay 20 thang 04 ndm 2012
Ngu'di ghj

Thi Citra Phudn5

Ke to:in tru'dng

ilk

7/ rhth
&,04, ikny

PhD


CONG TY CO PHAN SXKD DIVC & TTB Y TE VICT
1251,QL14,TX DONG XOAI, TINH B1NH PHU'dC
MA SO THUS : 3800237998

BAO CAO LUU CHUYEN TII:1n1 TT HOP NHAT QUI 1/2012
Tit ngily 01/01/2012 Dé'n ngily 31/03/2012
(Theo Phdang Phap True Ti e'p)
DVT:VND

Ten chi tieu

Ma so

Ma TM

Lily k6 tip Tau Warn
Lily 1(6 tip d'Au nâm
d6n cu6i quy nay(Nam
an cu6i quy
tripe:0c)
nay(Nárn nay)

I. Ltru chuyen tien tit hoat dOng kinh doanh
1. Tien thu la' ban hang, cling cdp did/ in vci doanh thu lilac

01

3,844,365,245

2,504,175,288

2. Tien clii trd cho ngit'ai sung cdp hang boll vu dick in

02

(2,404,949,943)

(5,476,550,716)

3 .Tien chi trd cho ngYeti lao dOng

03

(496,138,239)

(852,324,135)

4. Tien chi trd 1(7i vay

04

(264,282,431)

(138,666,329)

5 .Tii3n chi flop thue'thu nkip doanh nghiep

05

-

6. Ti61 thu khcic tit ctic how dOng kinh doanh

06

-

7. Tien chi khac cho how dOng kinh doanh

07

(946,326,968)

Ltru chuyen tien thuan tir hoat Ong SXKD

20

(267,332,336)

(60,488,836)

(4,023,854,728)

-

II. Ltru chuyen tir hoat dOng clau to

(276,969,090)

1. Tien clii de' lima Rim, .ray dyngTSCD va cac TS dui Iran khac

21

2. Tien thu tit. thanh 1.9, nlwang ban TSCD to cac TS dui han khac

22

3. Tien chi cho vay, nma cac cO lig cu tic( clia dun vi khac

23

-

4.Tien chi cho vay, ban lai cac cong cu no ci;(1 cac don vi lilac

24

-

5. Chi tien Op vOn vao cac don vi kluic

25

-

6. Tien thu 1u5i ddu tit gOp von vao cac don vi Hick

26

-

7. Tien thu 1(7i cho vay; c o ttiv vu loi nhuOn chin &qt.

27

15,002,776

Ltni chuyen tien thuan tir hoat Ong dati to

30

(209,466,315)

III. Ltru chuyen tien tir hoat dOng tai chinh

(1,333,500,000)

52,499,999

24,107,216
(1,309,392,784)

-

1. Tien thu tit /)hat hanh ( . 6 ' phien, nhan gOp vOn cr;(1 chi( sd hiin

31

-

2.Tien chi tea vOn gOp cho cac chi; sde 1u7u, lima 1(.2i c 6 phien

32

-

3.Tien vay ngan han, dui Ilan nhan du'o'c

33

1,500,000,000

4,648,532,000

4. TiA clii trd nv gai- vay.

34

(1,000,000,000)

776,400,000

5 .Tièn chi trd na thue tai chinh

35

(179,580,000)

6. CO' tire', lo'i nhucin d(7 trd cho chi', sdliii'u

36

Lim chuye'n tien thudn tit how dOng tai chinh

40

320,420,000

Ltru chuyen tier' thuan trong ky(50=20+30+40)

50

(156,378,651)

91,684,488

Tien vii tuong dtrong tien dau ky

60

2,514,126,338

3,056,812,837

-

5,424,932,000


cinh hzaing dm dray ddi t); gig ho'i cloth' qui ddi ngoai to

61

-

Ti6n vit Wong dining tiCin cu6i 14(70=50+60+61) 70

NG111:41 LAP BI '

3,148,497,325

NO3720 thing 04 näm 2012


Vei Thi Plums

2,357,747,687



Kg TOAN TRedNG

irryk

/474t 4044

atrih Any

PhD


Bigu sci. 11

Don vi:COng ty CP SXKD Dadc & TTB Y T6 Viet My
Dia chi: 1251 QL 14, TX D6ng Xoai, Tinh Binh Phirdc

M5u s6 B 09 - DN
Ban hanh then QD s6: 15/2006/QD-BTC ngay 20/03/2006
cOa Bo tatang BO Tai chinh

86 sung TT 244/2009/TT-8TC seta d6i b6 sung ch6 ck5
k6 toan doanh nghlOp

BAN THUYET MINH BAO CAO TAI CHiNH HOP NHAT
Q1/2012

I- Dac di&yi hoat dOng cua doanh nghiep.
v6n
Hinh thac sa
COng Ty co ph6n sAn xu6t Kinh Doanh Difoc & Trang thi6t bi Yte Viet M9 lb doanh nghiep du'oc thbnh lap
then Giay ChCing nhan kinh doanh s6 : 44.03.000012 ngby 26 thbng 8 nam 2002 do sa k6 hoach va Dau tu'
tinh Binh phutic cap.
Linh vu'c kinh doanh.: kinh doanh difidc pham , mua lobn trang thret bi y t6 , dung cu va hob chat xet
nghiem y t6
Ngbnh ngh6 kinh doanh.
Bbn le thu'6c , dung cu , y to , m9 pham va vat pham ve sinh trong cbc dra hang chuyen doanh
Sac di6m hoat dOng cCia doanh nghiep trong nam tai chinh co 6nh hu'dng den bbo cbo tai chinh.
5- Cbc cOng ty con, cOng ty lien k6t du'oc hop nhat vbo bao cao tai chinh:
COng ty con:
Ten cong ty: COng ty TNHH Sinh Hoc Viet M9
Dia chi: L6 I-3b-2, dung N6, khu cong nghe cbo, Quan 9, TP.HCM
V6n di6u 16: 792.905.000 VND
T9 le gOp von: 100%

II- Ky ké- toan, don vi tien to sit clung trong k6toan.
K9 k6 town nam ( bat dau tai ngby 01/01/2012.ket thOc vao ngby 31/03/2012).
Don vi tien to
dung trong ke toan.
Don vi tien to st:t dung trong ghi chep ke toan lb Tang Viet Nam ( VND)
III- Chuan mUc va Ch6dO ke toan ap dung.
Che dO ke toan ap dung.
C6ng Ty bp dung Che di) ke toan doanh nghiep ban hbnh then quy6t dinh s6 15/2006/Q D-BTC ngby 20
thàng 03 nam 2006 dia BO tru'ang BO Tbi chinh va thong tu' s6 244/2009/TT-BTC ngby 31 that-1g 12 nam 2009
hu'dng d'an sCfa doi , b6 sung ch6 do ke toan doanh nghiep
Tuyen b6 v6 viec tuan thu Chuan muc ke toan va Che do ke toan.
C6ng ty da bp dung cbc chuan mifc ke toan Viet Nam cbc van ban hu'dng dan Chuan mu'c do Nhb nu'dc da
ban hbnh . Cbc lobo cbo tai chinh du'oc lap va trinh bay then &mg moi qui dinh dia tt:ing chuan mu'c , th6ng
hu'dng dan thu'c hien chuen mu'c va the do ke toan hien hbnh dang bp dung.
3- Hinh thu'c ke toan bp dung.
COng ty ap dung hinh thk ke toan tren may vi tinh
IV- Cac chinh sach kb- toan ap dung.
1 - Nguyen t6c ghi nhan cbc khoan tien va cbc khoan tuong du'dng tien.
Cbc nghiep vu kinh t6 phbt sinh bang ngoai to du'dc qui d6i ra d6ng Viet nam then t9 gib thu'c t6 phbt sinh
nghiep vu . Tai thdi di6m cu6i k9 dac khoan muc tien t6 co gOc ngoai t6 ciuoc qui d6i then t9 gib binh guar) lien
ngan hang do ngan hang nhb nu& cong b6 vbo ngby k6t thim k9 ke town
Theo th6ng tu'201/2009/TT-BTC ngby 15/10/2009 , chenh lech t9 gib thu'c t6 phbt sinh trong k9 du'oc ket
chuy6n vbo doanh thu hoac chi phi tai chinh trong nam tai chinh. Chenh lech ty gia do dbnh gib lai s6 du' cbc
khoan muc tien te, cbc khoan no ngan han (01 nam tr0 xuOng ) co gOc ngoai t'6 tai thdi di6rn cu6i nam thi
khOng hach town vbo chi phi hoac thu nhap ma d6 s6 du' tr .& lobo cão tai chinh , dau nam sau ghi but toan
ngu'oc lai d6 xob s6 du
Cbc khoan dau tu' ng'6'n han khOng qua 03 thbrig co kha nang chuy6n d6i de dbng thbnh tien va khOng co
nhieu rtai ro trong chy6n dOi thbnh tien k6 to' ngby mua khoan dau tu' do tai thdi di6m bbo cbo

2 - Nguyen t6c ghi nhan hang ton kho:
Nguyen t6c ghi nhan hang ton kho;
Hang ton kho dutic tinh theo già g6c . Tru'Ong hop gia tri thuan co th6 thcic hien du'oc th5p hdn gia
g6c thi ph5i tinh theo gia tri thu5n CO th6 thut hien dude Gib g6c hang tan kho bao g6m chi phi mua , chi phi
the bien va cac chi phi lien quan tryc tiep khac phât sinh d6 co dude hang ton kho d dia di6rn va trang thai
hien tai.
GI a tri hang ton kho &roc xac dinh theo phu'ong phap binh quan gia quy6n
Hanh tOn kho dude hach town theo phtiong phap ke khai thu'Ong xuy8n
Du phOng gram gib hang tOn kho du'oc lap vao thdi di6rn cu6i k9 lb s6 chenh lech giLra gia g6c dia
hang ton kho Ion hdn gib tri thuan co th6 thu'c hien du'oc cua chUng
3- Nguyen tac ghi nhbn va kh5u hao TSCD :
Tai s5n co dinh hitu hinh , tai s5n CO dinh v6 hinh , tai s a. n co dinh thu6 tai chinh du'oc ghi nhan
theo gia g6c . trong qua 1tri2nh sita dung tai s5n du'oc ghi nhan theo nguy8n gia , hao mOn 1u9 ke va gia 1tri5
con lai
Khau hao dude trich theo phuting phap during thAng . Thdi gian kh5u hao dude tinh nhLt sau :
10nam
Nha cua , vat kien truc
05-10 nam
May mOc , thiet bi
05-10 nam
Phu'ong tien van t6i,truy6n d5n
05 nam
Thiet bi van phOng

4- Nguyen t6c ghi nhan cac kho6n dau tu' tai chinh:
Cac kho5n dau tu'vâo cong ty con, c6ng ty lien k6t, von gOp vac, co sc1 kinh doanh d6ng ki6rn
soat: du'oc ke toan theo phuting phap gia g6c , loi nhuan thu5n dude chia cac kho5n Tau tu'du'oc
ghi nhan vao bao câo ket qu5 hoat d6ng kinh doanh , cac kho6n du'oc chia khac ( ngobi loi nhuan )
du'oc coi la phan thu h6i cac kho5n dau to va du'oc ghi nhan la kho5n gi5m trif gia 1go61c dau tu'
Cac kho5n d5u tu' chimg khoan tai thdi di6rn bao cao, neu :

C6 thdi han thu h6i hoac ciao han khOng qua 3 thang k6 to ngby mua kho5n dau td do
du'oc coi la tu'ong during ti6n , co thdi han thu h6i von dub 01 nam hoac trong 01 chu k9 kinh doanh du'oc phan
loai tai s5n ngan han
C6 thdi han thu h6i von tren 01 nam hoac hdn 01 chu k9 kinh doanh dude phan loai tai s5n
dal han
Du phOng giam gia dau tu' du'oc lap vao thdi diem cu6i ky la s6 chenh lech
gia g6c cUa cac
kho5n Tau tu'du'oc hach toan tren s6 ke toan lOn hdn gib tri thi truting ct:Ja chUng tai thdi di6m lap du' phOng
5- Nguyen t6c ghi nhan va von hoa cac kho5n chi phi di vay
Nguyen t6c ghi nhan chi phi di vay: Chi phi di vay du'oc ghi nhan vao chi phi s5n xuet , kinh
doanh trong ky , trig' chi phi di vay lien quan true tiep den viec del.] tu' )(by du'ng hoac s'an xuat tai sa'n d s6 dang
du'oc tinh vao gia tri dia tai s5n d6 ( du'oc von hob ),khi co clO cac di6u kien qui dinh trong chu gn mcic ke toan
s6 16( Chi phi di vay )
Chi phi di vay lien quan tru'c tiep den viec dau tu'xay du'ng hoac s5n xuat tai s5n rid dang du'oc tinh vao gib tri
cUa tai s5n do ( du'oc von hob) bao g6m cac kho5n I5i ti6n vay , phan b6 cac kho5n chiet kh gu hoac phu tr6i
khi phat hat-1h trai phieu , cac kho s5n chi phi phu phat sinh lien quan tai qua trinh lam thU tuc vay
6- Nguyen tSc ghi nh'n va phan be; chi phi tra trudc
Cac chi phi tr6 trudc chi lien quan den chi phi s5n xuat kinh doanh nam tai chinh hien tai du'oc ghi nhan la chi
phi tr5 trudc ngan han va du'oc tinh vao chi phi s s5n xuat kinh doanh trong nam tai chinh .
Viec tinh va phbn b6 chi phi tr5 trubc dai han vac) chi phi s5n xuat kinh doanh tiing ky hach toan du'oc can c1t
vao tinh ch5t , miltc d6 tiinh loai chi phi d6 chon phuting phap va tieu thOt phan b6 hop Ij/ , chi phi r-5 trutic
du'oc phan b6 clan vao chi phi s s5n xuat kinh doanh theo phuting phap during thang.

10- Nguyen t6c ghi nhan von chU
Nguyen t6c ghi nhbn von dau tu' cUa chU sO
hal;

thang du von co phan, v6n khac cCia ch6

VOn d5u tu' dia Chi.) sa hitu du'oc gi nhan theo von thy'c gOp cUa chi] sci hal
gia thut td
ThOng du von co ph5n du'oc ghi nhan theo s6 chenh lechldn hon ho5c nha hcin
phât sinh va menh gia 1 co phidu khi phbt hanh co phidu 15n d5u , phât hanh b6 sung hoc tai phat
hanh co phidu qui
Loi nhuan sau thu g thu nh5p doanh nghiep sau khi du'oc H6i dOng quan tri phe duyet du'oc trich 15p
cac qu9 theo dieu le COng ty va cac qui dinh phap ly hien hanh , se du'oc ph5n chia cho cac ben
dy'a ten t9 le von g6p
11- Nguyen t6c va phu'Ong phap ghi nh5n doanh thu:
Doanh thu ban hang; Doanh thu ban hang du'oc ghi nhan khi d6ng thdi tho5 man cac dieu kien
sau:
- ph5nlein rOi . ro va Idi ich gan lien vdi quydn sa hau s5n phdrn ho5c hang hoa da chuydn giao
cho ngu'di mua
COng ty khOng con nä'n
quy6n qu6n ly hang hob nhti ngu'di sa hitu hang hoa ho5c quy6n
kidm soat hang hob
- Doanh thu du'oc xac dinh tu'ong dOi chac chan
COng ty da thu du'oc ho5c se thu du'oc loi ich kinh t6 giao dich ban hang
- Xac dinh cac chi phi lien quan ddn giao dich ban hang
Doanh thu cung cap dich vu;
Doanh thu cung cap dich vu du'oc ghi nhrl khi k6t qua cCia giao dich do du'oc xac dinh mot cach
Bang tin cay . Truting hop viec cung cva61 p dich vu lien quan c16n nhieu ky thi doanh thu du'oc ghi
nhan trong ky theo k6t qu6 phan cung viec da hoan thanh vao ngay lap Bang can d6i k g toan caa
ky do . Kdt qu6 cUa giao dich cung cap dich vu du'oc xac dinh khi tho5 man cac dieu kien sau:
Doanh thu dudc xac dinh tu'ong d6i chac chan
- CO kha nbrig thu h6i du'oc lot ich kinh td tif giao dich cung cap dich vu dO
- Xac dinh du'oc phan cOng viec da hobn thanh vao ngby lap b5ng can d6i k g town
Xac dinh du'oc chi phi phat sinh cho giao dich va chi phi dd hoan that-1h giao dich cung cap dich
vu dO
Doanh thu hoat d6ng tai chinh:

Doanh thu phat sinh tif ti6n Jai , tin b6n quy6n , co tac , loi nhu 'an du'oc chia va cac kho5n
doanh thu hoat.diOng tai chinh khac du'oc ghi nhan khi tho5 man d6ng thdi (2) dieu kien sau :
CO kh5 náng thu du'oc loi ich kinh t6 giao dich dO
Doanh thu du'oc xac dinh tu'ong d6i chac chan
Doanh thu hop dOng xay
12- Nguyen t6c va phudng phap ghi nhan chi phi tai chinh.
Cac kho5n chi phi du'oc ghi han vao chi phi tai chinh g6m : Chi phi tai chinh , chi phi chenh tech 16
ty già h6i dobi du'oc ghi han khi thy' td co phat sinh va du'oc hach town vao chi phi tai chinh trong ky
13- Nguyen t6c va phu'ong phap chi phi thu g thu nhap doanh nghiep hien hanh, Chi phi thus thu nhap hoan
chi phi thus thu nhap doanh nghiep hoan lai.
Chi phi thud thu nh5p doanh nghiep hien hanh du'oc xac dinh tren co sa thu nh5p chiu thu g va thus
su6t TNDN trong nárn hien hanh
Chi phi thud thu nhap doanh nghiep hoan lai du'oc xac dinh trén co sa s6 chenh lech tam thdi
du'oc khau
, s6 chenh lech tam thdi chiu thud va thud suä't thus TNDN.


V- Th6ng tin b6 sung cho cac khoan muc trinh bay trong Bang can d6i k6toan.
Don vi tinh: VND

01- Ti6n:
- Ti6n mat.
ng5n hang.
- Ti6n
- Ti6n dang chuyen.
COng
Cbc kho5n d5u tu' tai chinh ng6n han:

Cu6i nám
1.571.665.282

196.082.405
0

D5u närn
1.480.950.457
1.033.175.881

1.767.747.687
Cu6i nárn

2.514.126.338
D5u nàrn

S6
lu'ong

0

S6
lu'ong

Già tri

Gib tri

0

0

590.000.000

0

0
0

590.000.000

0

0

0

0
157.808.441

0
174.133.895

COng:
Hang t6n kho.
- Hang mua dang di dutng.
- Nguyen li6u, vat li6u.
- C6ng cu , dung cu.
- Chi phi SX, KD da dang
- Thanh ph6m.
- Hang hob.
- Hang giii di ban.
- Hang hob kho b5o thu g.
- Hang hob bat d6ng s6n.

157.808.441
Cu6i nàrn
0
1.722.750.924
14.543.342
717.755.593
1.126.871.781
0
0
0
0

174.133.895
D5u nàrn
0
1.470.211.683
9.126.676
505.888.420
1.359.964.830
25.000.837
0
0
0

COng:

3.581.921.640
COng gia g6c hang t6n kho

3.370.192.446

- Co phiSu d5u tu' nga'n han (chi tit cho tiing
loai co phiSu)
- Trai phiSu d5u tu' ng6n han (chi tit cho tt:ing
loai trai phiSu)
- 05u tu' ng6n han khbc.
- Du' phbng gi6m gib d5u tu' ng6n han.
COng:
- Li do thay d6i vai tiing kho5n d5u tu'iloai co phiSu, trbi phiSu:
+ V6 s6 lu'Ong
+ V6 gia tri
Cbc kho5n phi thu ng6n han khac.
- Phi thu ve co ph5n hoa.
- Phi thu ve co titc va loi nhu5n du'oc chia.
- Phi thu ngutii lao d6ng.
- Phi thu khbc.

* Gia tri ghi s6 cUa hang t6n kho dUng de' th6 chap, cam co d6m b5o cac kho5n no phi tr6.
* Gia tri hobn nh5p du' phOng Om gib hang t6n kho trong nám•
* Cbc truzing hop ho5c su' ki6n clan den phi trich them ho5c hoan nh5p do ph6ng gi6m gib hang
ton kho :..
Thus va cac kho5n phi thu nha nutsc.
Cu6i nám
D5u nbrn
- ThuS thu nh5p doanh nghi6p n6p thiia.
0
0
Thue GTGT ph5i n6p
780.112

780.112
- Thue tieu thu d5c biOt
0
0
Thue xu6t, nh5p khau
0
0
Thue thu nh5p Ca nhän
0
0
- Thue tai nguyen
0
0
- Thue nha d5t, tien thue dat
0
0
- Cac loai thue khac
0
0
- Cac kho5n phi thu Nha nu'Oc.
0
0
COng




06- Phai thu dal han not b6.

780.112

780.112
D5u narn

0

0

0

0

Cu6i narn

Cho vay dai han not 136.
Phai thu dai han khac.
COng


07-Phai thu Obi han khac
Ky cu'oc, ky quji dal han.
Cbc khoan tin nhan uy thac
ChO vay khOng co lai
Phai thu Obi han khac
Ciing .

Cu6i nam
1.193.660.600

Dau nam

1.193.660.600

0
.0

0
0

08- Tang, gi6m tai s6n co dinh hau hinh:
Nha cita , vat
ki6n trim

Khoan muc

Phuong tién van
-,
. •
- •
tai truyën dan

May moc thi6t bi

Nguyen gia TSCD hCru hinh
2111
2112
S6 citi crau nam.
1.582.533.062 1.682.748.115
- Mua trong nam.
0
0

- Dau tti XDCB hoan that-1h.
0
0
- Tang khac.
0
0
- Chuydn sang BDS Tau tti.
0
0
- Thanh Iy, nhtiong ban.
0
0
- Giarn khac.
0
0
S6 du cu6i nam.
1.582.533.062
1.682.748.115 •
Gia tri hao mon lay k6 .
.
S6 dti Tau nam.
791.266.478
1.018.334.627
- Khau hao trong nam.
39.563.325
32.678.805
- Tang khac.
0
0
- Chuy6n sang bat dOng san

dau Li
- Thanh ly, nhifong ban.
- Gi5m khac.

0
.

S6 dti cu6i narn.
Gia tri con Iai ctia TSCD HH .
- Tai ngby dau nam
- Tai ngby cu6i nam

0

Thi6t bi dung
cu quan ly
2114

2113
1.132.778.057
276.969.090
0
0
0
280.000.000
0
1.129.747.147

Cay lau nam
six vat nulai

2115

TSCDHH khac

2118

133.974.072
___0

0

0

0

0
0
0
0
133.974.072

0

0
0

0

0
0

280.000.000
0
4.529.002.396

0

0
0
0
.

94.270.116
6.309.858

0

0

0
0

0
0

2.504.177.886
108.417.700
0

0

0

o
0 ________ ------
-------------.

0

.

664.413.488
631.734.683



532.471.392
499.574.770

0

0

0

0

____

•

791.266.584
751.703.259

4.532.033.306
276.969.090

0

_o



600.306.665
29.865.712

0
0

0,
__

Tong cong

.

39.703.956
33.394.098

Giã tri can lai cuO7 nam ceia TSCD hrtu hinh clä dung the chap, cam co cre'm b3o cac khoan vay:

Nguyen gia TSCD cu6i nam cf5 khe'u hao het nhting van con set dung:
Nguyen gie TSCD cu67 nam chei thanh
Cac cam két tie vi0c mua, ben TSCD hCiu hinh co gie tri lOn trong Wong lai.

0
0

0
0

2.027.855.420
1.916.406.810


-

ajc thay ci6i khac vas' TSCD hitu hinh.

09- Tang, giam tai s'an co dinh thud tai chinh
Kho an muc

Nha cira, vat
ki6n truc

Phtiong tien van tai,
T COHN
khac
S
truyen clan

May mOc thi6t bi

Nguyen gia TSCD thud TC
S6 du' dau nam.
- Thuè tai chinh trong narn.
- Mua Iai TSCD thud tai chinh.
- Tang khac.
- Tr-6 lai TSCD thud tai chinh.
- Glam khac.

TSCD vi5 hinh

,,,
Tong cOng



S6 du' cuOi narn.

Gia tri hao mon lay k6
SO du Tau nam.
- Khau hao trong nam.
- Mua lai TSCD thud tai chinh.
- Tang
khac.
- Tra lai TSCD thud tai chinh.
- Gia'm khac.

_________
....

S6 du' cu6i Warn.

Gia tri con Iai cim TSCD thud tai chinh

- Tai ngay d6u narn.
- Tai ngay cu6i narn .

-

Tien thud phat sinh th6m &roc ghi nha'n la chi phi trong näm.
Cän cii de xac Binh ti4n thud phat sinh them.
Dieu khoan gia han (hue hoa-c guy& clucic mua tai sin.

tirLi
n

X
)m. Lid )631)


10- Tang, gi6m tai s5n c6 dinh vO hinh:

Khoan muc

Quyen sir
dung d5t

B6n quyen,
bh"ng

sang che
2132

2131
Nguyen gia TSCD ve) hinh
SO ck.r dgu näm.

Quyen phat
hanh

9.107.830.000

2133
____••-•-• •.__•-•

Nhän hieu hang
hoa
2135

Nhan hieu
hang hoa
2134

TSCD vO hinh
khac

Nh5n hieu
hang hoa
2136

Tang cOng

2138

0
13.530.830.00

4.423.000.000

0

Mua tong n gm.
_:_T_ao ra
doanh nghielp.
- Täng
do hop nh gt kinh doanh.
_
- Táng khac.
- Thanh
nhtigng ban.
khac
§6 cu6i nám.
-

0
0
0
0

0

0
0

o


0
0

0
0

9.107.830.000

0

0

113.847.873

0

0







0
O
0
0
O

0

0

0
13.530.830.00
0

4.423.000.000
tr.! hao mem lily k6
S6 dti Tau nãm.
- Kh g u hao trong nàrn.

0._

_ Gia

0

0

0

0

O

0
113.847.87_3

Thanh 19, nhtiong ban.
Tang_ khac.
Gi:am khac.
SO du cu6i ngm.
Gia tri con lai
TSCD VO
hinh
- Tai ngay dgu nãm.

0

0

0

0

0

0

0

0

9.107.830.000

0



0

0

0

13.530.830.00

4.423.000.000

0
- Tai

ngay cuoi nãm.

9.107.830.000
4.423.000.000

0

0
13.530.830.00
0


- Thuyès't minh s6 liOu vá giéi trinh kh6c
Chi phi )(ay thing cci ban da dang:
- Tong s6 chi phi XDCB do dang.
Trong do: NhCing cOng trinh
+ COng trinh
+ COng trinh

Cu6i nam
2.398.929.501

Dgu nam
2.398.929.501

Tang, gi6m ID5't ang s6n au tu':
Kho6n muc

Tang
trong nam

S6

d5u nam

Nguyen gib bat Ong sbn d5u tti
- Quygn sit dung dgt.
- Nha.
- Nha ya quyg n sit dung at.
- Co sa ha tang.
Gib tri ha() mOn lay k6
- Quyg n sit dung at.
- Nha.
- Nha ya quyen sic dung at.
Gib tri con Ibi BDS d5u tu'
- Quyg n sit dung at.
- Nha.
- Nha \fa quyen sit dung dat.
- Co so ha tang.





s6
cu6i nam

Gibm
trong nam

0

0

0

0

0

0











0

0

0

0

0

0

- Thuyét minh s6 lieu t/.5 giai trinh kh,jc

13- Dau tu' dal han kh6c:

Cu6i nam
SL

Dau nam

Gib tri

SL

Gia tri

Dau tu' vao cOng ty con (chi tiet cho co phieu cua bung
cOng ty con)
Lido thay d6i vdi ttling kho6n dau tu' /loai co phieu cUa cOng ty con:
+ Ve s6 luting (d6i vdi co phieu)
+ Ve gib tri
Dau tu' vao cOng ty lien doanh, lien ket (chi tiet cho c6
phieu cua tiing cOng ty lien doanh, lien 'Li do thay d6i vdi tiing kho an
' dau tu' /loai co phieu cUa cong ty lien doanh, lien ket:
+ V6 s6 lu'ong (dOi vdi co phieu)
+ V6 gib tri

c) Dau tu'dai han khbc
- Dau tu' co phieu.

0

0

- Dau tu' trbi phieu.

0

0

- Dau tu' tin phieu, kj/ phieu.
- Cho vay dai han.
- Dau tu' dbi han khbc.

0

0

0

0

COng
Li do thay d6i vdi bung kho6n dau tu' /loai co phieu, trbi phieu:
+ V6 s6 lu'ong (d6i vdi co phieu, trbi phieu)
+ V6 gib tri

14- Chi phi tr6 tru'dc dai han.
- Chi phi tr6 fru& v6 thuê hoat d(ing TSCD.
Chi phi thanh lap doanh nghiep.
Chi phi nghien cifu co gib tri
Chi phi cho giai doan tri6n khai kh6ng du tiéu chudn ghi nhan
la TSCD v6 hinh.

COng

Cu6i nam

138.608.297

Vay ng6n han.
4.000.000.000



Dau nam

173.160.958
3.500.000.000


- Nd dal han ddn han tra.
Ciing
16- Thud va cac khoan phai ni)p nha nutsc.
- Thud gia tri gia tang.
- Thud tidu thu dac bidt.
- Thud xuat, nhap khdu.

- Thud thu nhap doanh nghidp.
- Thu g thu nhap ca nhan.
- Thud tai nguydn.
- Thud nha dal va tidn thud dat.
- Cac Ioai thud khac.
- Cac khoan phi, Id phi ya cac khoan phai n6p khac.
COng

0
4.000.000.000

0
0
0
185.919.687
0
0
0
26.614.638
0
212.534.325
Cu6i nam

Cac khoan phai tra, ph5i flop ng5n han khac.
- Tai s5n theta chd gi5i quy6t.
- Kinh phi cong doan.
- Bao hidm xa h ,0‘i.
- Bac) hidm y td.
- Phi tra v6 c6 phan h6a.
- Nhan ky cu'oc,ky quji ng5n han

- Doanh thu chLia thu'c hidn.
- Cac khoan phai tra, phai nop khac.
COng

Cu6i nam

19- Phai tra dai han not b6.
Vay dai han not b6.
Phai tra dai han not b6 khac.
Ciing

66u nam

Cu6i nam

Chi phi phai tra.
- Trich tru'dc chi phi ti6n lung trong thdi gian nghi phdp.
- Chi phi su5 chiia Ion TSCD.
- Chi phi trong thdi gian ngEtng kinh doanh.
Ciing

0
3.500.000.000

0
0
0
175.149.687
0
0

0
26.614.638
0
201.764.325
Dau nam

0

0
Dau nam

0
0
0
0
0
0
0
0
0

0
0
2.266.417
0
0
0
0
0
2.266.417

Cu6i nam

Dau nam




20- Vay va nd dai han.
a - Vay dai han.
- Vay ngan hang.
Vay clOi tu'ong khac.
- Trai phi6u phat
b
- Nd dal han.
Thub tai chinh.
Nd dai han khac.

Cu6i nam

COng

D6u nam
0

0

1.735.892.848

1.915.472.848

1.735.892.848

1.915.472.848

- Cad khoan no thud tai chinh
Thdi han
Tang kho5n T.toan
ti6n thud tai chinh
Du'di 1 nam.
Tit 1-5 nam.
Tran 5 nam.

N5m nay
Tr5 ti6n
15i thud

Tr5 nci
gac

,
Tong kho5n
T.toan ti6n thud
tai chinh

Wm tat&
Tr5 ti6n 15i thud

Tth nc,
Gac

21- Tbi s5n thu g thu nh5p ho5n lai va thu g thu nh5p hoän tr5 phi tr5.
Tai s5n thu g thu nh5p ho5n lai.
-
Tai s5n thu g thu nh5p hoän lai lien quan dgn
kho6n cher-1h Igch tam thdi du'oc khau tic
-
Tbi s5n thu g thu nh5p hoar) lai lien quan dgn
kho .5n CO tit-1h thu g chLia sit dung
-
Tai s5n thu g thu nh5p hoän lai lien quan Ten
kho6n u'u d5i tinh thu g chu'a sit dung
-
Kho6n hoan nh5p tai s5n thu g thu nh5p
hoar) lai da du'oc ghi nh5n tit cac n6m trubc.
COng
Thu g thu nh5p ho5n lai phi tr5
-
Thu g thu nh5p ho5n lai phi tra phat sinh tit
cac kho s5n chênh lgch tam thdi chiu thug.
-
Kho s5n hobn nh5p thu g' thu nh5p hoan lai
phi tr5 d5 du'oc ghi nh5n tit cac nám trutic.
Thu g thu nh5p hoän lai phi tr-5.
-
COng

flu N16m

CuOi nám

0

0

0

0


22- V6n chi.) sa
a- Bang d6i chi gu bin dOng cua V6n chö sa

A
S6 du' au nam
tru'esc
-Tang vein trong
nam tru'eic.
-Lai
trong nam
trutic.
-Tang khac.
-Gram von trong
nam tru'dc.
trong
nam
-L6
trutic.
-Giam khac.
S6 du' cu6i nam

tru'dc, s6 du' au
nam nay
-Tang v6n trong
nam nay.
-Lai trong nam nay.
-Gram v6n trong
nam nay.
-L6 trong nam nay.
-Giam khac.
S6 du cu6i nam
nay

V6n au tu'
chi, sii's
hitu

Thang
du' von
,,,,
co
phan

VO'n
khac am
i sd
hats

Co phib'u
qu9

1

2

3

4

Chénh
lech
anti gia
lai tai
sari
5

Chenh
lach tY
gia h6i
doai

Quj-, au to
phat We'll, cht
phOng tai
chinh, khac

Lcsi nhan sau
thud" chu'a phan
ph6i

Ngu6n

vein )(ay
ay
dyng ccs
ban

COng

6

7

8

9

10

_
22.720.292.834

0
21.157.500.000

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

1.562.792.834
0

0

0
22.123.630.593

21.157.500.000

0

1.562.792.834

-598.984.078

-598.984.078
0

0
0

0

0

0

0

-598.984.078

-598.984.078
0

b- Chi ti gt v6n dau tu'
- V6n g6p cUa Nha Nu'dc.
- V'On gop ctlia cac d6i tu'ong khac.
COng
Gib tri trai phi gu da chuyg n thanh co phi gu trong nam.
S6 lu'ong co phi gu qu9:
c- Cac giao dich v6 v6n vdi cac chCi sd hau va phan ph6i co tic,
chialoi nhuan.
V6n dau tu' cOa chi) so hCtu.
+ V6n gap dau nam.
+ V6n gop tang trong
+ V6n gop giam trong nam.
+ V6n g6p cuOi nam.
Co tic, loi nhuan c15 chia.

Nam tru'dc

Nam nay

21.157.500.000
0
0
21.157.500.000
0

d- Co tilt
Co tac cI5 cOng b6 sau ngbyl4t thOc kykey town nam :
Co tCrc cra cOng b6 tran co phi gu ph6 th6ng:
Co tac da cOng b6 tran co phi gu uU d5i:

Co tac cua co phi gu u'u d5i Itily ke chu'a du'oc ghi nhan:
d- Co phigu.
S6 lu'ong co phi gu clang ky phat hanh.
S6 lu'ong co phi gu c15 thioc ban ra cOng chOng.
Co phi gu ph6 thOng.
Co phi gu u'u
S6 ILiong co phi gu du'oc mua lai.
Co phi gu ph6 th6ng.
Co phi gu u'u
S6 lu'ong co phi gu clang lu'u hanh.
Co phi gu ph6 th6ng.
Co phi gu u'u

Cu6i nam

Dau nam

* MOnh gia c6phi6u clang klu hanh •

e- Cac qu9 cilia doanh nghigp
- Qu9 dau tu' phbt tri6n.
Qu9 du' phang tai chinh.
Quji khac thuac von chC, s0 hi:ru.

Cu6i nam
1.562.792.834

Dau nam
1.562.792.834

0

0

0

0

- Muc dich trich lap va sit dung cac qu9 cCia doanh nghigp.
g- Thu nhap va chi phi, I5i hoac 10 ghi nhan tnic tip vac V6n chU so hau theo qui Binh cua cac chudn mcic
toan cu thg.

23- Ngu6n kinh phi.
Ngu6n kinh phi du'cic cap trong nam.
- Chi su' nghigp.
- Ngu6n kinh phi con lai cu6i nam.

Nam nay

24- Tai s a. n thuè ngobi.
(1)- Già tri tai san thub ngobi:

Cu6i nam

Nam fru&

0
0
0
Dau nam

- TSCD thud ngobi.
- Tai s a' n khac thud ngobi.
(2)- T6ng s6 tin thud tOi thi& trong king lai cCia hdp d6ng thud
hoat d6ng tai s'an khOng hOy ngang theo cac thdi han:
Ddn 1 nam.
- Trdn 1-5 nam.
Trên 5 nam.
VI-ThOng tin 136' sung cho cac khoin muc trinh bay trong
Bao cdo k6t

qu6

hoat dOng kinh doanh
(Don vi tinh)

25- T6ng doanh thu ban hang va cung cap dich vu (Ma s6 01).
Trong do:
Doanh thu ban hang.
Doanh thu cung cap dich vu.
Doanh thu hop d6ng )(ay dung (D6i vdi doanh nghidp co hoat
d6ng )(ay lap).
+ Doanh thu cUa hop d6ng )(ay dung duck ghi nhan trong ky;
+ T6ng doanh thulu9kd ci.la hdp d6ng )(ay dung du'oc ghi
nhan ddn thdi diem lap bac) cao tai chinn.
26- Cac khoan giam trb' doanh thu ( Ma s6 02).
Trong do:
•
Chit khdu thu'ong mai.

Giam gia hang ban.
Hang ban bi tr5 lai.
Thud GTGT phai flop ( phu'ong phap truc tidp).
Thu g tidu thu dac bidt.
- Thu g xudt kheu.
27 - Doanh thu thuan-vd ban hang va cung cap dich vu (Ma s6 10).
Trong do:
Doanh thu thuan trao d6i s 'an ph&m, hang hOa.
Doanh thu thuan trao d6i dich vu.
28 - Gia von hang ban (Ma s6 11).
- Già v6n cUa hang hOa da ban.
Gia von cUa thanh pha'm da ban.
Gia v6n cUa dich vu da cung cap.
- Gia tri con lai, chi phi nhu'ong ban, thanh ly cCia BDS dau to da
ban.
- Chi phi kinh doanh bdt dOng s 'an dau tu.
- Hao but , mat mat hang t6n kho.
binh thu'eing.
Cac kho5n chi phi vu'ot
Du ph6ng gi5m gia hang t6n kho.

Nam nay
1.549.547.390
1.549.547.390

0
31

HA
!NH

NO

0
0
0
0
0
1.549.547.390

25.000.837
1.302.314.768
0

15.718.559

29- Doanh thu hoat d6ng tai chinh (Ma s6 21).
Lai tin gtti, ti6n cho vay.
Lai dau tu'trai phi6u, ky phi6u, tin phi6u.
Co Vic, loi nhuan du'oc chia.
Lai ban ngoai td.
- Lai,chdnh ldch ty già da thu'c hidn.
- Lai ban hang tr6 cham.
Doanh thu hoat d:Ong tai chinh khac.
30- Chi phi tai chinh (Ma s6 22).
- Lai tin vay.

Nam tru'Oc

Nam nay

Nam tru'Oc


Chi gt khau thanh toan, 15i ban hang tr6 cham.
L6 do thanh 19 cbc kho5n dau tu' tai chinh ng6n han, dai han.
L6 bbn ngoai tg.
LO chenh lech ti gib da thut hign.
L6 chénh lgch tC/ gib chu'a thu'c hign.
Du' phOng gi6m gib cbc kho6n d5u tu' ng6n han, dai han.
Chi phi tai chinh khbc.
Cong

264.282.431

Chi phi thu g thu nhap doanh nghigp hign hanh (Ma s6 51).
- Chi phi thu g thu nhap doanh nghigp tinh tren thu nhap chiu thug
nam hien hanh.
- ni g u chinh chi phi thu g thu nhap doanh nghigp cUa cbc narn truzlic
vac) chi phi thu g thu nhap hign hanh narn nay.
- T6ng chi phi thu g thu nhap doanh nghigp hign hanh.

Nam trikic

Nam nay

0

Chi phi thu g thu nhap doanh nghigp ho5n lai (M5 s6 52).
- Chi phi thu g thu nhap doanh nghigp ho5n lai phbt sinh ttlf cbc
kho5n cher-1h lgch tam thdi phi chiu thug.

- Chi phi thu g thu nhap doanh nghigp hoän lai phat sinh tir vigc
hoan nhap tai s6n thu g thu nhap ho5n lai.
Thu nhap thu g thu nhap doanh nghigp hoan lai phbt sinh tip
cbc khdan chef-1h lgch tam thdi du'oc kh5u trU.
Thu nhap thu g thu nhap doanh nghigp ho5n lai phbt sinh of cbc
kho5n 16 tinh thu g va u'u crai thu g chu'a sCr dung.
Thu nhap thu g thu nhap doanh nghigp ho5n lai phat sinh of
vigc hoan nhap thu g thu nhap hoän lai phi tr6.
T6ng chi phi thu g thu nhap doanh nghigp ho5n lai.

Da4
mot

Zi/

0

Ciing

0

33- Chi phi sari xugt, kinh doanh theo ygu t6.
Chi phi nguy g n lieu, vat lieu.
Chi phi nhan cong.
Chi phi khau hao tai s6n co dinh.
- Chi phi dich vu mua ngoai.
Chi phi khbc b5ng tign.
VII- Thting tin 136 sung cho cAc kho5n muc trinh bãy trong
135o câo Toni chuy6n tin t"

Nám nay
295.420.281
517.720.405
321.494.638
527.434.303
6.000.000

Nãm tru'Oc

(Don vi tinh•
34- Cac giao dich khOng bang ti4nanh twang den bào cão
nä'm giO nhting khOng dtictc sit dung.

chuyén ti4n t6 vá càc khoan ti6n do doanh nghi-Op

Nam nay

!Um track

a - Mua tai s6n bang cbch nhan cac kho5n no lien quan trut ti gp hoac thOng qua nghigp vu cho thu g tai
chinh:
Mua doanh nghigp thOng qua phbt hanh co phigu:
Chuy g n nq thanh von chU s6 hau:

b- Mua va thanh ly cOng ty con ho a.-c
. don vi kinh doanh khãc trong ky bijo cào.
T6ng gib tri mua hoac thanh 19;
Ph5n gia tri mua hoac thanh 19 du'Oc thanh toan bang tig n va cbc kho5n tu'ong du'ong tign;