Báo cáo tài chính hợp nhất năm 2015 (đã kiểm toán) - Công ty Cổ phần Chiếu xạ An Phú

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cho nim tai chinh k6t thtc vao ngay31 theng 12 nim 2015

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CONGTYcO PHANCHIEUXAAN PHO

MUC LUC
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BAocAo coA HStDONG
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BAocAo KIEMToANDQcLAP

1-4
5

BAocAo TAICHINH
DAouoc KIEMToAN

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Bdocdo k6t qud ho?tdongkinhdoanhhqp nhdt
860 c6o luu chuy8ntiAntQhqp nnAt
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CONGw cO PHANCHIEUXAAN PHU

56 I 19AJ2,,t6
4, khuph6 1-8,phu-dng

An ph0,_thi
xd ThuAnAn, tinhBinhDuong

BAo cAo cUA HOIDONG
QUANTRI

tloj 06ngQuantri COngTy_C6 PhanChi6uXa An-PhUhan hanhatetrinh bao cao nay cUngvoi Beoceo tai
chinhhgp nhetda duqc ki6mto6ncia congty c6 phanchi6ux? An phu va c6ng ty rltHH turv an en,iBinhMinh(goichungla "TApdoan")chonim taichinhk6tthrtcvao ngey31 thang12 nim 2015.
1.

Th6ngtin chungvd Tap atoan
a. C6ngty mg
cong tv c6 phAnchi6uxa An phriticnthanrac6ng ry c6 phanchi6uxa Thuc pham.cong ty hoat
dongtheoGiSychungnhandengky doanhnghigpc6ng ty c6 pnAnEn aau s6 4603000059
noav
2010112003
do Phdngdengky kinhdoanhthuocsd k6 hoqchvi dAuru tinh BinhDuong cap.
Trongque.trinhho?tdang
ty da dugc sd k6 hoqchvA dau tu tinh Binh Duong cap b6 sung
c6cGiaychfng nhanding -c9ns
ky doanhnghiepsau:
-

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giit -"hylsLhandeng,ky doanhnshigpdiduchinhlAnthu nh5tnsayolrozlzoosvBviQcrhay
d6i ten tir c6ng ty c6 phan chi6u xa ThrJcphSmthdnhc6ng ty c6 phAnchi6u xq Binir
Duong;
ddns ly 9gl,"n ns!iep .ri6uchinh tAnthu hai nsdy 23t11t2006
vd viQcthay

9jiy-*.f"p.nhqn
d6itentu c6ng ty c6 phan
chi6uxa BinhDuongthanhc6ng ty cd piin nn ph0 BinhDuonq;
Gray
rchungnna.nddngky doanhnghiepdi6uchinhlAnthu ba ngay$to3t2oo7v6 viecthiy
dOivOndieutetu 50.000.000.000
VNDten60.0OO.0OO.OOO
VND:
GiSychungnh$ndAngky doanhnghiQpdiAuchinhlan tfr0 tu ngay Z3tost2OOZ
vd vi€cthayd6i
ngdnhnghAkinhdoann;

gj?y:hyls

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Iy
doivondieuI'l?t
tCtu 60.000.000.000
VNDtCn86.400.000.000
VND:
chung
nhan
ddng
ky
doanh
nghiep
clidu
chinh

lAn
thu
seu ngiy 2)t}2tzo}g vd vi€c thay
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doivondieuf?."ginqIt
tgtr.p86.400.000.000
VNDten114.480.000.000
VND:
GiAy,chrlng_
nhan,dengki doanhnghi6pdiAuchinhlAnttrrlcnin ngey2}to3t2}11vdviecb6
sungchi nh6nhc6ngty;
9j?v tqns lhFl.drengk! doanhnghiQpdi6uchinhtAnthrt mudi nsily 1it12t2o1svBviCcthay
doi nganhnghekinhdoanh;
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thayn6i v6n didut0 tir 1i4.480.000.00b
vND t6n120.204.000.000
vrud vi tnaydE ;;;i;_;j
dienpheptuat.

Trusd chlnh:
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phrt,thixAThuanAn,tinhBinhDuong
Oiachi : S6 1i9A/2,
pI6
!6^4._K.hy 18, phuongAn
Oignthoai
: 06503714035
Fax
:06503712293

Chinh6nh:
c6ngty c6 phAnchi6ux? An phu- chi nhanh01 c6 tru so t?i L6 c1 va c2 Khuc6ngnghicpBinh
Minh,ap My Lqi,thixi BinhMinh,tinhVTnhLong.Hientai chi nhenhnaychuatrogteg-ng.
c6 phi6ucrlaTNpdoin duEcchapnhQnni€my6ttqi sd giaodichchungkhoin HosE theoc6c noi
dungsau:
- Loqic6 phi6u:c6 phi6uph6th6ng
Me chfng kho6n:ApC
- Menhgi5:10.000VND/c6phi6u
- 56 tusngc6 phi6unitm y6t:tz.oz0.aooc6 ohi6u
- T6nggi6tri c6 phi6uni€my6ttheom6nhgia:120.204.000.000
VND

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CONGTY cO PHANCHIEUxA AN PHU

phu-dng
56 I 19A/2,,t6
4, khuph6 1^B,
An phri,-thi
x6 ThuinAn, tinhBinhDuong

BAo cAo cUA HQIDONG
QUANTRI

Ngay05 thang02 ndm2OlO,c6 phi6ucia COngty me dugc chinhth0c giaodich.
Ho?tdongkinhdoanhchfnhcrlaCongty me la:
-

Chi6uxa khl}kungc6cloaithrlysdn,c6cdgngcu y t6;
Chi6uxa, bdoquin c6cs3nphAmc6ngnghigpva cacsanphAmti€udrlrng
khdc;
Dichvg bio qudnraud6nglanh;Dichvu bio quin cactoaithLrcphamdonglanh;
Banbuonthrlyhii sdn,cdcsin phAmtu thit,hangnongsancacloei;
Sanxu6th6ach6tco bdn:
Bdnbu6nh6achetkhdc.

b. C6ngty con

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C6ngty TNHHMot ThanhVi6nAn Ph0- BinhMinhc6 tru sA tai L6 C1 vd C2 Khu congnghiep
BlnhMinh,lp My Lqi,thi xe BinhMinh,tinhVinhLong.V6n di€utO50.00O000.000
VND-vdiryte
g6pv6n 100%.
HoatdQngchinhc0aC6ngty conta:

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Chi6uxa khrltrirngcaclo?ithrl-y
hii sin, c6cdungcu y t6;
Chi6uxa bdoquin cecsanph6mti€udungkhec.
Dichvu bdoquin: raud6nglanh,c6cloaithUcphAm;
MuabenthrlyhEisin, c5csdnphAmtu thlt,hangn6ngsin cdcloai;
OAutii chinhvd c6 phi6u,c6 phan.
2.

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CActhanhviCnc0a Hgi ddng Quin tri, Ban ki6msoit vi BanT6ng Giim d6c
c6c.thanhvienHoi,ddng
Quanhi, Banki6msodt.vdr6ng Gi6md6c cia c6ng ty me trongnemtai
cninhnayva chodenngeylApbeoc6onirybaogdm:

Hava ten

Chucvu

Ngayb6 nhiem

Ba VOTh.UyDuong
BdV6 ThiryDuong
Bit Hu!,nhThi BichLoan
OngHulnh NgocHQu
Bd PhqmThiLuEng
OngTing DOcAnh

Chrltich
Thinh vi6n

Thdnhvi6n
ThanhviCn
Thdnhvi€n
Thinh vi€n

17t04t2015
26t11t2014
26t11t2014
26111t2014
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17t04t2015

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26111t2014

Thdnhvi€n

2611112014

Ngaymi6nnhiem
01rc2n015
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Banki6msoit

Bd Nguy6nThiYEn

Nseytir nhiem
2OiUt2O16

Viecb6 sungthAnhvi€nbanki6mso5tsQduqcthqchignt?i ky dai hoic6 d6n995nnh6t.
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01t02t2015
17104t2015

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Ngey171412015

Oaidi6n phap luat
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CONGw cO PHANCHIEUxA AN PHU

561 19A/2,,td
4, khuph6 1-8,phu-dng
An PhU,-thi
xa ThuanAn, tinhBinhDuong

BAo cAo cOA HOIDONG
QUANTRI

3.

HAva tCn

Chucvu

Ngeyb6 nhiem

E'AVO Thtry Ductng

chi rlch HEQT

01to2t2015

Ngeymi6nnhiCm
01to2t2o15

DAnhgie tinh hinh kinh doanh
K6tqud hoatdongkinhdoanhcia Tapdoanchonemtai chinhk6tthUcveo ngay31 thang12 nim
2015vd UnhhinhtAichinhvaocing ngaynaydugc th6 hientrong860 ceotai chinhhgp nn5tCinn
kem.

4.

Cic su kiQnphetsinh sau ngayk6t thuc nim tii chinh
Khongc6 su kicnquantrangneoxiy ra k6 tu ngayk6t th0cndmtdi chinhdua d6n y6ucau phdi
di€uchinhhoacc6ngb6 trongthuy6tminhtrongBaoceotaichinhhqp nhdt.,

5.

Ki6mto6n vi6n
cong ty TNHHKi6mTo5nAFc vict NamduEcchi atinhki6mtoanBaoceotai chtnhhop nh6tcho
namtaichlnhk6tthucvaongay31 theng12 n;m 2015cia Tapdoen.

6.

COngb6 trech nhiemcia T6ngGiim tt6c C6ngty m9 tti5ivdi Bio cao tii chinh hop nhAt
T6ngGidmd6cchiutrechnhiemlap Beocaotai chinhhEpnhatva dam bio Bdoc6otii chinhd6
phenanhtrungthucva hEpt! va tlnhhinhtai chinhcriaTip ttoln vdongay31 theng12 nam2015,
c0ngnhu kct qua ho?tdongkinhdoanhva luu chuydnti€ntg trongndmtdi chinhk6i thricvio cirng
ngiy c0aTapdoan.De tepBeoceotai chinhhEpnhdtnay,t6ng Oiamd6c C6ngty me duoc yCu
cau:.
-

Lga chonphi hEpve 6p dungnh5tqudnc5cchinhsich k6 todn;
Thuc hienc6c xet tlodnvdruoc tinh mgt c6chhop ly va thantreng;
Trinh baycac_nguyentdc k6 toandang ituEc ip du,ng,tu! thuOi vAosqrkhdcbiet trAngy6u
congbOva gieitrinhtrongBAoceotai chinhhqp nh6t;
Lapcacbeo c6otai chinhhop nh5ttrCnco s0 hoatdongtientuc trir khi gia thuy6tTap doan
s€ ti6ptuc ho?tdongkh6ngcdnphirhEp;va
Thi6ilAp,thuc hienva duytri h9 th6ngki6mso6tn6i b0 nhdmngenchanva phathiengian
lan va sai s6t.

T6ngGidmd6ccamk6t rlng d5 tuin thr)c6cy6uciu n6utr6ntrongvicclap b6oc6otii chinhhqp
nhat.
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hq-nl! tinh hinh tdi ch.inhcrlaTip dodnvd dim bdo Baoce-otai chinhhqp nrratcrlatap d-oantuan
thrlc6cchuanmuc k6 todn_viet
Nam,ch6d6 k6 toandoanhnghi6pvi€t triamhi€nhdnhva c6cquy
dinhphdply c6 lienquantt6nviQctapve trinhbayb6ocdotii ;hinh hop nh5t.

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CONGTY CO PHANCHIEUXA AN PHI]
s6-119A12,,t6
4, khu ph6 1_8,phu-dngAn phu,_th!
xa ThuanAn, tinh Binh Duong

BAocAo cUAHotoONGouANrR!

7.

PhAduyCtcec btu cio til chlnh hqp nhAt
ChUngtoi pha duyet 960 cgo Gi chtnhhqp nhAtdtnh kem. Bao ceo tai chlnh hgp nhAtnay phan
anhtrungthvc va hqp ly tlnh hinh tai chtnhcia Tap doAnvio ngiy 31 th6ng12 nim 2014,ket qua
h9a!tl0n9kinhdoanh va tlnh hlnh luu chuy6ntiAnte ciing voiban thuy6tminhdlnh kem cho nam

taichinhketth0cctrngngiyvi dugctapp-nu
nEpvoicaJcnulnmucti6toanvigtr,r"r,'cttE
co ie
nghigpVigtNam_hign
hanhva cacquidinhphepry c6 tienquanet6nvigcBp va finh

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PK7

Cdngty TNHHKidmTorinAFCVietNam
AFCVietnam
Auditing
Co.,Ltd

Accountanls&
businessadvisers

6/BCKTHN-HCM.00626
56: 109/201

BAo cAo KEMToANDOCLAP
Kinh gdi:
Quf c6 tt6ng
ca; thenh vi6n xEi odng Quin tri vir T6ng Gi6mtt6c
C6ngty c6 Phin Chii6uXe An Phf
Chungtoi de ki6mtoan beo c6o tai chinh hqp nh6t kem theo crla COngI C6 phin Chi6uXa An Phriva
C6nq1vTNHHM1y An Phg- BinhMinh(gaichungla'Tap doan"),duqc lap ngay03 th6ng03 nam2016,
tu trinb Od6n trang38, bao g6m Bdng.cin d6i k6 toan hqp,nhAttAi ngay31 theng12 nam2015,Beo cAo

iiet qul noateqng-kinndoani hqp nh-At,Bao cdo luu chuy6ntiAntQhqp nhatcho nam tai chinh k6t thuc
cungngayve Banthuy6tminhbaocaotai chinhhEpnhat.
TrechnhiCmcriaT6ng Giim atiicC6ngty me
T6nqGiAmd6cchiutrechnhi€mv6 vieclap vAtrinhbaytrungthuc va hqp ly Baocaotai chlnhhqp nhet
crlaiap doantheochuAnmuc k6 todn,ch6dOk6 toandoanhnghiepViCtNamva cac qyy dinhphaply c6
lienquand6nvi€clapva trinhbayBaocaotei chinhhqp nhAtva chiutr6chnhiem'veki6msoatnQib0 ma
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c6 sii s6ttrgngy6udo gianl?n hoic nhAml5n.

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Trachnhiemcia chungt6i la dua ra ! ki6n vd 860 cao tai chin-hhqp nhatdrra trCnk6t qua cia cuOcki6m
toen.ChUnot6i de ti6nhinh ki6mtoantheocAcchuenmlrcki6mtodnViet Nam.Cecchuanmuc nayyeu
cAuchrjnqioi tuantn,l chu6nmr.rcvd c6c quydinhvd d?o drtc ngh6nghiQp,lap k6 hoachva thuc hiencuOc
ts6ttrgngy6uhay khong.
COnoviCcki6mtoenbao g6m thuc hiencec th0 tuc nhim thu thapcac bengchungki6mtoanvd c6c s6 ligu
minhtr6n Bdoc5o tai chinhhEpnhAt.Cacthi tuc ki6mtodndtuqcl\ra chendua tren_xetdoancia
vd th-uv6t
Ki6mioen viCn,bao gdm d6nhgie rrli ro c6 sai s6t trgng-y6utrong 86o cao tai chinh hqp nhatdo gian lan
hoic nhdmt5n.Xtritfirfc hignddnhgia cac n]i ro nAy,Ki6mtoanvien di xem x6t ki6mso6tnoi b0.cia Tap
OoJntienquand6nvi€ctapvd trinh6ay Beocaotai thinn nqp nhAttrungthlpc,hqp ly nhamthl6tk6 cecthri
tuc ki6mtodnphuhgp voitinh hinhthrrct6, tgy nhienkhdngnhim mucdichtlua ra y ki6nv6 hieuqudctla
tinh thich hgp cria c6c chinh
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s6chk6 toanduqc ep dungva tinhhEply cia cgc udc tinhk6 toAncia T6ngGi6md6cc0ngnhu danhgie
viectrinhbayt6ngth6 Beoc6oEi chinhhqp nh6t.
Chgngt6i tin tudngring c6c bing chungki6mtoenma ch6ngt6i da thu thapduqc la dAydn ve thichhgp
lAmco sd cho]i ki6nki6mtodncriachringtoi.
Y ri6n criaki6mtoin viGn
Theo'i ki6ncia chUngt6i, Baoceotdi chinhhqp nhetda phananhtrungthucva hqp ly,trencackhiac?nh
Tap dodntai ngay31 thang.12 nem2015,cungnhu Ketqua hoatdonq
trqngy6utinh hinhtdi chinhcrla_
va tinhhinhluu chuy6ntiantQchonamtai chinhk6tthuccungngay,phu.hqpvdi chuanmLrck6
rinn-obann
to6n,ch6dOk6 to6ndoanhnghiepViCtNamve cecquydinhphaply c6 lienquand6nvi€clapvd trinhbiy
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hoo nhAtcla Tap doanchonamtai chinhk6t thic ngay31 thang12 nAm2014dA dvqc
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voi baocaotaichinhnayt?ingay12thang02nem2015.

ajf
56 ciSy CNoKHN ki6mtodn:2111-2013-009-1
CONGTY TNHH KIEMTOAN AFC VIET NAM
Thinh ph6H6 Chi Minh,ngiy 03 thSng03 nam2016

vU
LETHANH
Ki6mtoin vi6n
s6 Gi5vCNDKHNki6mtoan:2734-2013-009-1

CanTho CityOtl ce.Tel: +84 710 382 7888' Fax:+84 710 382 3209. Email:
A1-28 Road6. CongAn Residence.ThanhLoi Area. Phu Thu Ward' Cai RangDistfct. Can Tho City. Vietnam. Websile:wwwpkf.afcvietnam.vn

AFcViet-jamisamernber|imof|hePKF|nlernaliona|L]mitednen,orkof|ega||yindependentfrnsanddoesnotacceptanyresponsibi|tyor|]abi|lioiheadonsorinas
lhe parlol anyotherindividual
memberfrm orirms.


CONGTYcO PHANCHIEU
XAANPH[,
56 119AJ2,
t64, Khuph618,phLrdng
Anphi, thixi ThuSn
An,tinhBinhDLPong

BANGcANDOIKEToANHoP NHAT
Ngay31 thang12 nim 2015
MA
s6

Thuygt
minh

TAIsAN
100
110 q.l
Ti6n
111
Ceckhoantuong dLpong
ti6n
112
C6ckhoin diu tu tii chinh ngin han
120
ChOngkhoenkinhdoanh
121
DUph6nggiim gi5ch0ngkhoankinhdoanh
OAutu n6mgi0 d6nngdyddohqn
tz5
Cic khoin phaithu
130
PhdithungSnhqncia kh6chhang
1 3 1 5.2
Tratrudcchongudibdnngtn h4n
t5z
Phii thunQibQngin han

Phaithu theoti6ndOKH hqp ddngXD
134
Ph6ithuvd chovayngSnhan
135
Phaithungdnhankh6c
136
phdng
phdi
Du
thungdnhankh6ddi
137
Taisanthi6uchd x0 ty
139
Hirngt6n kho
140 c . o
Hing tdn kho
141
Dq phdnggiSmgidhdngtdnkho
149
Tiri sdn ngln hEnkhric
150
Chi phi tra truoc ngSnhan
1 5 1 5.7.1
Thu6GTGTduqc kh6utrit
152 4 . 1 3
Thu6vd c6c khodnphaithu NhanuOc
153 4.13
ciao dichmuabant?itrdiphi6uChtnhphrl 154
Tdi sdn ngin h?n kh6c
155

3111212015
VND

01to1t2015
VND

39.973.529.804
16.367.069.143
15.292.069.143
1.075.000.000

37.693.224.513
20.392.598.122
4.992.598.122
15.600.000_000

21.104.855.302
12.416.048.406

14.875.066.71;
14.630.846.055
96.869.760

J.Zt 1,AZ( .I 23

66.314.S2;
(650.335.6s2)

438.4S3.50;

(290.132.603)

208.510.936
208.510.936

338.303.322
338.303.322

2.293.094.423
496.356.186
1.796.546.662
191.575

1.886.256.357
1.880.061.322
6.195.035

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CONGTYcO PHANCHIEU
XAANPHO
56 119A/2,

t6 4, Khuph61B,phudngAnpho,thixaThuanAn,tinhBinhDudng

BANGcAN oOI KE ToAN HoP NHAT

Ngay31 thang't2 nim 2015

Ma
s6

Thuy6t
minh

TAI SAN
rAI SAH DAt HAN
Cackhoin phaithu dai han
Z1O
Phaithudaihancia khechhang
211
Tratrudcchongudib6ndaihan
212
V6nkinhdoanhA cec don v! truc thuoc
21|3
Phaithunoib0 dai han
214
Phli thu vBchovay dii han
215
Phaithudaihankhac
216
phai
Dr.r,phdng thudai hankh6ddi

219
Tii san c6 dlnh
2zo
Tai sanc6 dinhhiru hinh
221 5.8
gia
NguyCn
222
Gietri hao mdntuyk6
223
Tai sanc6 dinhthuetai chinh
224
Nguyengie
225
Gidtri haomdn t0yk6
226
Tii sin c6 dinhvOhinh
227 5.9
Nguy€ngi6
228
cie hi hao montoyk6
229
Bit ttQngsin diu tu
230
Nguyengie .
231|
Gietri hao mdntuyk6
232
Tirisin dddang dii hqn
240

Chiphisanxu6tkinhdoanhdd dangdethar 241
Chi phi xAyd\rngco bdn dd dang
242 5 . 1 0
Cec khoandAutu tii chtnh dai han
2OO
DAutu vdoc6ngty con
251
DAutu vdoc6ngty liendoanh,lienk6t
252
DAutu gdpv6n veodon v! khac
253
Dlpphdngdau tu tai chtnhdai han
254
DAutu n6mgi0 d6n ngaydao han
2Ss
,260
Tii bin dii hqn khic
Chiphitratnrdcdai han
261 5.7.2
Tai santhu6thu nhaphoenl?i
262
Thi6tbi,vattu, phuti,ngthayth6daihan
263
Tai sandai hAnkhec
268
. Lqi th6thuongm?i
269

TONGCQNGTAI sAN

31t12t2015
VND

01t01t2015
VND

192.947.350.868

'l83.766.651.742

115.023.814.661
85.310.874.508
174 .765.240.094
(89.4s4.36s.586)

125.8s8.283.7s0
95.133.788.617
174.311
.571.596
(79.177
.782.979)-

29.712.g40.$;
35.265.686.615
(5.552.746.462)

30.724.4g5fi;
35.265.686.615
(4.541.191.482)

i

1.103.777.644
1.103.777.644
-

-

76.8't9.7s8.563
76.819.758.563

232.920.a80.672

\

-\'{'c
TY

Jrr,
] AN

ilf,[
../,''i

';t2

57.908.367.992
56.816.060.007
1.092.307.985

221.459.876.255

,


CONGTYcO PHANCHICU
XAANPHU
ph6
S6119A/2,
t64, Khu
tB, phudng
Anphu,thixaThuanAn,tinhBinhDuong

BANGcAN DOIKE ToAN HoP NHAT
Ngay31 thing 12 nim 2015
Ma Thuy6t
s6 minh

31112t2015
VND

01t0,1r2015
VND

NGUONVON

NEpxA rnA
Phaitra ngudib6nngSnhqn
Ngudi muatra tiantrudc ngdnhan
Thu6vd cic khodnpheinopnhanuoc

Phii tri ngudi lao dQng
Chiphi ph6itra ngSnhan
Phditra nOibQngin h?n
Phditrd theoti6ndOk6 hoachHDXD
Doanhthuchuathuc hienng6nhqn
Phdihd ngln hankhdc
Vayva no thuetaichinhnganhan
DLrphdngph6itr6 ngin han
Quykhenthudngva phuctEi
Lluyornnon gla
Nq dai h?n
Phaitradaih?nngudiben
Vayva nq thuetaichinhdii han
Quyphettrienkhoaheccongnghe

vONcHosd Huu
V6ng6pcia chi sd hou
C6 phi6uphd thlng c6 quydnbi6u quy6t
C6 phi6u uu dai
Thlng du v6nc6 phAn
C6 phi6uquf
Qu! dAutu ph5ttri6n
Loi nhuanchuaphanph6i
LNSTchua phen ph6i LK ddn cu6i ky tnroc
LNSTchuaphenph6i ky ney
Ngudnv6n ctAutu xdy dyng co bdn
Loi ich crlac6 d6ngkh6ngki6msodt

300
310

311 5 . 1 1
312 5 . 1 2
?1?

5.13

314
315
316
317
318
319 5.14
320 5 . 1 5 . 1
321
322 5 . 1 6
330
331
338 5.15.2
343
400
410 5.17
411
411a
411b

42.700.711.157
33.806.155.498
6.598.472.214
95.585.966
2.978.247.055

4.536.514.914
319.576.284

49.932.162.159
27.U1.500,9't1
5.884.149.240
16.440.083
2.639.709.420
2.386.768.061
559.128.340

393.431.020
17.216.713.280

288.112.67;
11.563.298.816

1.667.614.765

4.103.894.277

8.S94.555.65;

22.490.561.24;

8.894.555.659

22.490.661.248

190.220.169.51;

190.220.169.515
120.204.000.000
120.204.000.000

171.527.714,09;
171.527
.714.095
120.204.000.000
120.204.000.000

7.200.000
(2.010.200.000)
9.269.234.725
62.749.934.790
36.197.202.252
26.552.7s2.538

415
418
421a
421b
422
'429

7.200.000
g.269.234.72;
42.047.279.371
17.835.057.752
24.212.221.619

430
TONGGONGNGUONVON

4'^.-NGUYEN
THIMINHTAM
Ngudil{p bi6u

jl

,

*\

(

v
CHAUTHANHLAP
Kii toin trudng

!ANr9
T6ng Gi6m diic
BinhDuong,ngay03 thdng03 nem2016


CONGTYcO PHANCHIEU
XAANPHU
56 119A/2,
td n, Xnuph618,phLpdng
An PhU,
thixaThuanAn,tinhBinhDuong

BAo cAo KEr auA FroATDQNGKINHDoANHHgp NHAr
Nim tii chlnh k6t thric vio ngiy 31 th6ng 12 nem 20'15
Ma
s6

Doanhthu t)6nhing v- cung cip dlch vg
Cic kho6ngiamtrir doanhthu
Doanhthu thuin
Gii viSnhdrngb{n
Lqi nhuin gop
Doanhthuhoatd6ngtaichinh
Chiohitaichinh
Trongd6: chi phl lai vay
PhAnlei hoac16trongcongty tiCndoanh,lienket
Chiphib6nhang
Chiphiqudnl! doanhnghiQp

Thunhapkhac
Chiphikh6c
Lgi nhuankhic

01 6.1.1
02 6.1.1
10 6.1.1
11 6.2
20
zt

o-J

22

6.4

z5
zc

o.c

zo

o.o

30
31

o./

JZ

6.8

40
50

Chiphithu6thunhQpdoanhnghiephignhenh
Chiphithu6thunhapdoanhnghiQp
hoin tqi
Lqi nhuansau thuii thu nhapdoanhnghifp

R1

c2

LoinhuQn
sauthu6cia congty me
61
LEinhuansauthrl6coac6 c6ngkhongki6mso6t oz
Lii co bdnh6n c6 ohi6u

_

70

2015

Thuygt
minh

VND
101.860.997.198

2014
VND

101.860.997.198
47.858.443.678
54.002.553.520
569.524.164

3.293.367.664
2.098.224.139

97.741.'t48.995
3.300.000
97.737.848.99s
47.133.s59.838
50.604.289.157
471.677.254
3.833.724.576
3.391
.309.051

2.694.702.809
12.106.584.329
36.477.422.882
144.051.833
545.007.934
(400.956.101)
36.076.466.78,1
7.687.426.258
1.092.307.985
27.296.732.538

3.764.63
1.940
12.152.381.400
31.325.22a.495
529.063.060
586.669.973

(57.505.913)
31.267.621.582
6.053.952.124
214.726.541
24.998.942.917

27.296.732.538
/

24.998.942.917

6.9

2.240

1. 7 1 2

@e{Q
b6Nc rY\a

l
ts'f4tt/r-

CHIEUXA
';'\----.'/-.

r.\\

! AN-I.9\>
NGUYENTHI MINHTAM

Ngu&ilip bi6u

GHAUTHANHLAP.
Kii toin trudng

T6ngGiemd6c
BinhDuong,ngAy03thdng03nem2016

\

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t/
{

6\


CONGw cO PHANCHIEU
XAANPHU
56 119A/2,
t64, Khuph618,phudng
An Phrl,thixaThuanAn,tinhBinhDuong

BAocAo Luu cHUYeN
rEN TFHgp NHAr
Nim tei chinh k6t thr;c vio ngay 31 thang 12 nem 2015
MA
s6

LUU cHUyENT|ENrir HOATDQNGK|NHDOANH

Lgi nhuantrwoc thu6
Di6uchinh cho cdc khodn
KhAuhaotdi sdnc6 dinhva b6t dqngsAndAutu
Cdckhodndu phdng
Lai,16chenhlechti gia h6i doeido danhgia taic6c
khoanmuctiAntCc6 g6cngoaite
Lei,16tir ho?tdongdAutu
Chiphileivay
C6ckhoandi6uchinhkh5c
LVi nhuAn KD tn *c nh&ng thay ddi v6n luu dQng

Ting,gidmcacfnolffi
giemhAng
Teng,
t6nkho

LUU CHUYENTIENTU HOATDONGOAUT[,P
Tidnchi muasim, XD TSCDva cecTSDHkh6c
Ti6nthu thanhly, nhoongbdnTSCDvATSDHkhdc
Ti6nthu laichovay,c6 trlc va lgi nhuandugc chia

t-uuctruy6ntidnthuin trl troatOO.
ngnilr tu

2014
VND

01

36.076.466.781

31.267.621.582

02
03

13.302.515.651
360.203.049

15.057.737.107
180.167.064

u't

zo.v / o.doc

05
06
07
08

(95.534.206)
2.098.224.139

10

T5ng,giamceckhodnphditrd
TAng,giemchi phitr6trudc
TiAnlaivayd5 trd
ThuAthunhapdoanhnghiepde nop

Tidnthukh6ctir hoatdQngkinhdoanh
Ti6nchi kh6ctir.hoAtdongkinhdoanh
tuu ctruy6ntien tnuin tD troaj 06.ng kintr Ooantl

2015
VND

11
j2
14
15
16
17
Z0

21
27
g0

73.451.518
(4s7.313.091)
3.391.309.051

51.768.851.299
4.106.808.057
129.792.386
(9.614.722.063)
(18.619.993.420)
(2.131.702.41O)
(6.906.295.563)

49.512.973.231
(4.017.568.197)
16.616.301
1.121.7U.859
(2.686.s57.383)
(3.473.221.870)
(4.985.870.785)

(3.119.046.6s1)
15.613^691"655

(120.016.708)
35368"059/48

(3.792.304.806)
95.454.545
568.439.133
13.128.411.1281

,at^
457.313.091
457.313.09{

Luu cHUyEN
T|ENTtr HoArDoNGrAt cHiNH
Tidnthu tir phathanhc6 phi6u,nhQnv6ng6p criaCSH 3 1
Tidntr6 lqiv6ng6pchocAcchOsOhtru,mualaic6 phi J Z
Tidnthu tir di vay
Tidntri n9 g6cvay

34
C6 toc, lqi nhuande tre chochrlsd h&u
JO
40
' 5 0
LUU CHUYENTIEN THUANTRONGKY
t 6 0
TIENVA TUoNG DI.foNG TIENDAU KY

Anh
cia thayddiri gieh6ido6iquyd6i
TIENVATU0NGouoNc
cuorKV

5.798.000.000
(2.010.200.000)
3.170.000.000
(11.949.814.037)
(5.921.880.500)
(16.71,t.894.537)
(4.226.614.010)
20.592.598.122

1.085.03'1

12.819.727.693
(30.951
.834.253)
(11.3s6.205.000)
(23.730.311.560)

12.095.050.979
8.570.988.66.t
(73.451.s18)
20.592.598.122

It/NGUYEN
TH!MINHTAM
Ngu&il{p bi6u

THANHLAP
Kii to6n trqdng

DUONG

T6ngGitm it6c
BinhDuong,ngay03theng03nem2016
10

itt

C

rtcN
l(t
, 1 fU

:>


CONG

TYcO PHANCHIEU
XAANPHU
56 119AJ2,
t64, Khuph61B,phudngAn Ph0,thixaThuanAn,tinhBinhDuong

THUYET
MINHBAo cAo TAIcHiNHHoP NHAT
Chonim taichinhk6tth0cvaongay31 thang12 n:m 201'5

Banthuyetminhniy la mot ba phankh6ngth6 tech rdi dugc dec cr]ngvdi cec beo ceo tdi chinh hqp nh5t
dinhkem.
1.

DACDTEM
HOATDQNG
SdmConsty c6 PhenChi6uXq An phu (duEcagita,c6ng ty me')va C6ngty TNHH
Jq 99a19?o
MTVAn PhU- BinhMinh(duocgai ta Congty con).

1.1

Hinh thripcs& hilu vain
C6ngty me
C6ngty C6 phAnChi6uxa An Ph[ tidnthin te C6ngty c6 ph]n chi6uxq Thr,rcphdm.C6ngty hogt
q?!S !!r99Gi6ychungnhanding ki doanhnghiQp-Cbng
ty c6 pnAnrAnoAss6 aOOSO0OO1Si
ngey
2010112003
do Phdngtting ky kinhdoanhthuQcSd k6 ho?chva dautu tinhBinhDuongcap.
Trong.qud

trlnhho?tdQngC6ngty da dugc S& k6 hoqchvi dAutu tinhBinhDuongc5p b6 sung
cAcGiaych0ngnhandengky doanhnghiCp
sau:
-

gjit-"nTgl^han deng.ky doanhnghi€pdiAuchinhtAnthu nh6tngayO-1/0212005
vd viQcthay
doi tCntu C6ng ty C6 phAnChi6uxa Thuc phamthAnhC6ng ty c6 phAnChi6uxa Binh
Du_ong;
9iiy-.!y"g^nhan d?ns fV doanhnghiepdidu chinh lAntht?hai ngay 2gh1r2oo6v6 viQcrhay
ct6itentr.rC6ngty c6 phin Chi6ux9 BinhDuongthanhC6ngty C6 phin An phUBinhDuong;
Giey,chung
ky doanhnghiepdiduchinhtAnthu bi ngdy19/03/2007
va vi€cthay
l-hln_d_e!g
doivonatieule til 50.000.000.000
VNDtCn60.000.000.000
VND:
GiAychung nhgndengky doanhnghicpdi6uchinhlan tho tu ngay23t05t2007
vd viQcthayd6i
nganhnghekinhdoanh;
GjSyphu,nglfa." qils ky doanhnghiQpdiduchinhtAnthu nam ngey MrcA2OOg
vB viec rhay
doivOndiCulCtu 60.000.000.000
VNDten86.400.000.000
VND:
gjiy ch:r.ngllln deng ky doanhnghiepdiduchinh tAnthu sau ngay z)t}Zt2oosvA vi€c thay
d6i ngudid?idienphdpluat;
GiSychfng nhanding k! doanhnghi6pdi6uchinhrin thu bay ngay 21to7t2oog
vd vigco6i

tCntr.pCongty C6 phAnAn PhUBinhDuongthAnhCOngty c6 phAnC'hi6u
xa An phu;
Gjavchung tA.n 99nqI! doanhnghiepdiduchinhlAnthu t5m ngay01to7t2o1o
vd viec thay
doivondieulCtif 86.400.000.000
VNDl6n 114.480.000.000
VND;
ciAy chung nhQndeng ky doanhnghiQpdi6u chinh ranthrt chin ngiry22te3tzo11vdvioc b6
sungchi nh6nhc6ngty;
vd viQcthay
9i:v {qng th,al d.5ngky doanhnghiQpcri6uchinhlAnthu mudi ngAy18t12t2013
oorngannngnektnhdoanh,
GiSycffns nhln d5ngky doanhnghiQpdiduchinhtAnthr?mudi mot ngay O2tO4t2O1F
vA viec
thaydoi vondicu lg tu 114.480.000.000
vND ten120.204.000.000
vND va thayd6i ngudidai
di€nph6pluit.

TrusA chinh:
-

Dia chi : 56 119A,/2,
t6 4, Khupn6.tB, pnuongAn phtt,thixi ThuanAn,tinhBinhDuong
OiCnthoai
: 06503714035 I
Fax
:06503712293

Chinhinh:

!!1S ry COphAnChi6uXa An Ph[ Chinh6nhtit c6 tnJsd tqi L6 C1 va C2 Khuc6ngnghiCp
' Binh
Minh,5p My Lqi,thi xa BinhMinh,tinhVTnhLong.HientAichi nhanhnaychuahoatdO-nS]
c6 phi6uc0ac6ng tv me duEcch6pnh?nnicmy6t tai sd giaodichch*ng khoenHosE theocec
n6idungsau:

11

I
I

1.18

rNG

{Tt
f t EI

rP Ha


CONGw cO PHANcHIEUXAAN PHU
56'119A/2,
t6 4, Khuph618, phudngAn PhU,thixa ThuanAn,tinhBinhDuong

THUyET
MINHBAocAo rllcHir.rHHop runAr
Chonemtaichinhketth0cvaongey31 thang12 nam2015
-

-

Loaic6 phi6u:c6 phi5uph6 th6ng
Ma chung kho6n:APC
Menh gia: 10.000VND/C6phi6u

56 luqngc6 phi6uniemy6t:tz.ozo.aooc6 pni6u
t6ng gidtri c6 phi6uniemy6ttheomgnhgia:120.204.000.000
VND

Ngay05 th6ng02 ndm2010,c6 phi6ucrlaCOngty me duoc chinhthlic giaodich.

1.2

Linh vuc kinh doanh
Linhvqc kinhdoanhcia Tapdoanla dichvU.

1.3

\

Ngirnhnghdkinh doanh
\

HoatdongkinhdoanhchinhcrlaTapdoante:
1.4

/,

Chi6uxa kh|.}kungc6cloaithiy san,cdcdungcu y t6;

Chi€uxa,bdo quin c6csin phAmcongnghiepva cdcsdnphlm tiCudungkheci
Dichvu bio quin raud6nglanh;
DichvUbdoquin c6cloaithucph5md6nglanh.

I

Chu k! sin xuAt,kinh doanhth6ngthudng
Chuky senxuet,kinhdoanhthongthuongcriaTQpdodnkh6ngque 12 th6ng.

1.5

Ciu trric cia Tf p ttoirn
g6mCOngty C6 PhenChi6uXq An ph0 (nuEcgoile .C6nsry me,,)ve c6ngry TNHH
L?g.dgalpq"
MTVAn Ph0 BinhMinh(duocggi taCOngty con).
Congty conduEchqp nhAt:

1.6

ph0 - BinhMinhc6 tr.usd tai Lo c1 va c2 Khu c6ngnghiep
long ty fNHFI MOtThdnhvicn An
BinhMinh,
x5-Binh
Minh,
rinhwnh Lons.V6n didutg 50.ooo.0Oo.o0o
vr.to
rb
i.p.l4ilEi,thi
g6pv6nvAt!
lQbi6uquy6tcia C6ngty me td 100%.

"Jity

N.

Chinh6nhcia C6ngty me:

\,
:Y \

C.6ng
Cfi6ula n1 Ph0- Chinh6nh01 c6 tru sA tai LOC1 vAC2 Khuc6ngnghigp
!y C6_phAn
' Binh
Minh,ap My LEi,thi x5 BinhMinh,tinhVinhLong.Hientaichi nhdnhnaychuanoatOQngl

tt

Tuyenbaiva khe ning so senhth6ngtin tren Baoc{o tii chinh hqp nhdt
g.t, X6tir ngdy01 thang01 nem2015,Tap doande Ap dung
Nhu di kinh_bay
-t?ithuy6tminhs6
Th6ngtu s6 zo2l2u4nr-Blc ("Th6ngtu 202")ngay22 thar,g12.nemzo14crta86 Tai chinhvc
ph6p tap va kinh pay eao ieo tai chinh hqp nhStthay th6 Th6ngtu s6
!l9.lq-9!_p!y_"ng
16112007
tfr -BTc ngay31 th6ng12 nemzo07 cia Bo.Taichinh.T6p doin dti trinh biy taicdc s6
lieu cia nam try,,,,,,,,,,,,,,,_d9
lheo Th6ngtu 202, dd viy, cec s6 tigurrinh bay trong Bao cdo tdi chinh hop
nhatcho namtai chinhkct thucveo ngiy 31 th6ng12 nem2015so senhdugc voi s6 tieutuong
irng c0a nAmtrudc.

1.7

NhanviCn
Tei ngay31 th6ng12 ndm2015,t6ngs6 nhAnviCncia Tap doanla 171nguoi (taingay31 th6ng
12 nem2014la 163ngudi).

.:c

lAtf.


CONGTY cO PHANCHIEUXAAN PHU
56 119AJ2,
t6 4, Khuph61B,phudngAn Phrt,thixe ThuanAn,tinhBinhDuong

THUYET
MINHBAo GAo TAIGHiNH
HoP NHAT
Chon6mtaichinhk6i thrlcvaongay31 thang12 ndm2015
2.

NAMTArcHiNH,osN vl T|ENTE sr] DUNGTRoNGBAo cAo rAl cHiNHHop NHAT

2.1

Nem tai chinh

Nemtei chlnhcrlaTap doanduoc b5t dAutrirngiy 01 thang01 va kCtth0cvao ngay31 theng12
hAngn5m.

Don vi tidn tGsrl dgng trong kii to6n
Donvi tiante sl} dvngtrongk6 toantd D6ngVi€tNam(vND)do vicc thu,chi chriy6u duoc thrpc
hienbengdon vi ti6ntQVND.
3.

CHUANMI,PC
VA CHED8 KE TOANAP DUNG

3.1

Chuln muc vi cn6 eE 16 toan ap dung
Ngay 22 th6ng 12 nem 2014, B0 Tai chinh de ban henh Thong tu 202 lhay th6 Th6ng tu s6
161/2007/TT-BTC
ngay,31th6ng12 nemzooTcia Borai chinh.Th6n9tv 202;6 hiQutucip dung
chonemteichinhbatdauvaohoacsaungiy 01 thangOl ndm2015.
Tap doen5p dr,rngcac chuanmrrckBto6n,ch6 atok6 toendoanhnghiepvict Namituoc ban hanh
theoTh6ngtt-t2o2va cec quy dinh phepty c6 li6nquantt6n vipc tapvd'trinhbay bao cao tai cninn
hop nh6t.
Tuy6nb6 vd vi6c tuan thi ChuAnmr,rck6 toanva ch6 dOk6 toan
T6ng Gi6md6c ddm bao de tuan thri y€u cau crla c6c chuanmyc k6 toan,ch6 d6 k6 toan doanh
nghiepvigt Namdugc ban hanhtheoTh.ong
tv zoz va cec quydinhph6pty c6 ti6nquanct6nvigc
lapve trlnhbaybaoc6otaichtnhhop nh6t.

4.
4.1

(:

cAc cHiuHsAcHKEToANcHOYEU

. Co

sd lip bio c6o tii chinh hqp nhSt

\(

860 cao tai.chlnhhop nhAtdtuqclap trcn co sd t<6toan o6n flch (trir cec thongtin li€n quan tl6n
cic lu6ngti6n).
Co sd hgp nhStbao c6o tai chinh
F,io c5o tdrichinhhqp nhStbao g6m b5o c6o tai chinhcria c6ng ty c6 phanchi6u Xq An ph0
(c6ngty m9)ve c6ng ty TNHHMTVAn phu - BinhMinh(c6ngty con)cho nemtai chinhk6tthuc
vaongay31 theng12 nem2015.
K6tqu6 hoqtdgngkinhdoanhcriac6ng ty con duEc-muahi hoacb6n di trongnamduqc trinh bay
trongbdocao k6t qud_hoqt
dongkinhdbinh hqp nhattr] ngaymud hoic cnoae^
bin ih"a;,
oauIu o congry con do.
"gay
Beo.c6otai chlnh cia cong ty con da dugb lap cirngk! bdo ceo tai chinh voi cong ty me theoc6c
chlnh sach k€ to6n th6ngnh6t vdi c6c chinh s6ch k6 to6n cia Tip dodn.trono lruono troo cAn
thiet,bao c6o tai chinhcrja c6ng ty con duEc di6uchinhcr6cdc chinh s5chk6 td5n ouqi ap oung
t?iC6ngty meva C6ngty conli gi6ngnhau.
cong ty,conduEc hqp nhathoantoanke tu ngaycong ty me nim quycnki6msoetve sc ch6md*t
hqp.nFt ke.tU ngayCOngty me kh6ngcdn ki6mso6t c6ng ty con d6. Tronghudng hEp C6ng ty
Kngngc0n-namquyenkicm soetc6ngty con thi cac b5o c6o tai chinh hqp nhatsc bao g6m cd
If qua
kCt
ho?t dQngkinh doanhcrla giai doqnthuQckjr b6o ceo ma trong giai doan d6 C6nj ty m9
vanconnamquyenKtcmsoat.

13


CONG
TYcO PHAN
CHIEU
xAANPHU
56 119AJ2,
t6+, Xnuph6lB,phudngAn Ph0,thixAThuanAn,tinhBinhDuong

THUYET
MINHBAo cAo TAIcHiNHHoP NHAT
Chonem€i chinhk6t thucvao ngey31 thang12 nem201'5

T5t ci cAcs6 du ve cac Aiaodich nOib0 giira c6c c6ngty trongcungT6p ctoin, k6 cd c6c kho6ntii
chua thv,chie.npnet sinh tr.rcec giao dich noi b0 de duqc loai trir hoan toan khi lap beo cao tai
chhh hgp nhAt.Cackhoant0 chuathgc htenphatstnht(' cac gtaodlchnQtbg cong'dugclo?lb6
trir khichi phit?o nenkhoant6 d6 khongih6 thu hdiduEc.
LEiich_ciacacc6 ttong_kh6ng
ki6mso6tth6 hi6nphAnlEi nhuanhodc16vd tii sin thuAncia c6ng
ty.conkh6ngnlm gio bdi cdcc6 dongcia C6ngty mg ve duoc trinhbayd mucrienqtrgnbaocao
ket qua kinhdoanhhgp nhetva bengcen d6i k6 toenhqp nh5t.Lqi lch crlac6 d6n--q
khonoki6m
so6tb€og6mgietri cac lEi ich ctiac6 d6n9khongki6msoett?i ngayhqp nhatkinhd6anhbin dAu
vaphanlqi ich.ciac6 cl6n_g
kh6ngki6mso6ttrong.bi6nttQngcia v6n chris& hou ka tD ngayhqp
nh6tkinhdoanh.c6c khoan16tuong ung voi phanv6n cOi c6 dongkh6ngki6mso6tviqt qua
phAnv6n.criah9-trongv6n chrlsd hou criacongty condL?Ec
tinh gi5muao phanrqiih
rap

doanhri khi c6 al6ngkh6ngki6msoetc6 nghiavu ring buQcva c6 kha ndngbir d6i khoan
",i:;
t6 tl6.
N."y
dq c6Jr-s
ty c9n c6 rai,khoanraid6 s6 drrEcphanb6 vao rqi ich citTap doancho toi khi
phan1?!
l0 truoc daydo TApdoangdnhchiuttLlocbdi hoAndAydri.

\
I

Hqp nhit kinh doanh
Hqp nh6tkinhdoanhduoc k6 toin theophuongphepgia mua.Gi6 phi hop nhatkinhdoanhbao
gomgia tri hqp lli tai ngeydicn ra trao d6i c|.]ac6c tai sdn dem trao d6i, c6c khodnno phdi trd d5
phatsinhhoacda thr.ranhanva cacc6ngcq v6ndo b€nmuaphethdnhd6 d6i t6yquybnki6msoit
benbi mua,cong(+)cdcchiphi li6nquantrr,rc
ti6pd6nviechEpnhetkinhdoanh.
Tdi san,nq phaitr6 c6 th6 xic dinhduqc vi nq ti6mtdngcriaben bi muaaluocghi nhantheogia tri
hEply t?i ngaymua.
B5tk!' khoen-phu,
trQinaogiiragi6 phitqp nhatkinhdoanhva phAnsd hou crlab6nmuatronggia
lri hqp ly thuancia cac tai_san,
no phditrd c6 th6x6cdinhduEcvi ng ti6mtanqatuocqhi nh5nli
lEi thc thuongm?i.Lqi thc thuongmaiduqc phanb6 theophuongphepduong thing-trongthdi
gians|} dungh0u ich ta 10 ndm.
B6tky khoanrhi6u
gie phihqp-nhetkinhdoanhvd phansd htlu cia bcn muatronggia
hut-naogiila
tri hEp_ly

thuanct]a c6c tai san,nq phaitra c6 th6 x6c dinhduqc vi nE tidmtangatrrqcghi ;han
vaoketquahoatdongkinhdoanhcriak| k6 toanph6tsinhhoqtdQngmua.
Tidn vi ciic khoin tuong duong ti6n
TiAnbao g6m tidnmat,tidngiri ngin hengkh6ngk!, han vd tiAndangchuydn.Cdc khoantuong
duongticn ld cic khodndiu tu ngdnh?nc6 thoi hanthu hdi hoacddo han kh6nqque 3 thanoc6
tl?.lirg chuy6nd6i dc dangthanhmQrtuEngtidnx6c dinhvd ri.r6ngco ntridurtir6-trong.;u"yen
d6ithdnhtitn.
Cacgiaodich bing ngoqitQ
cac giaodichphetsinhbdngngoqit9 duqc chuyend6itheoty gi61aingdyphatsinhgiaodich.56
ou.cac.Khoen
mucticnte c6 g6cngoaite tai ngayk6tth0cnim tai chinhduEcqui dditheoty giatai
ngaynay.
ch6nhlechti gi6 phetsinhtrongnamtu clc giaodichbing ngoaite duqc ghi nhanvaodoanhthu
ho?tdOngtei chinhhoeccii phi tai chinh.ch€nhtechti gie do d6nhgid taicackhodnm\icti6nte
c0 goc ngoaite t?i ngayk6tth0cn5mtdi chinhsaukhi bi tri, ch6nhlQchting vi ch€nhlcchgiem
tluEcghi nh6nvdodoanhthuho?tdongtaichinh,hodc
chiphftAichinh.
s& dungdrBqui d6i cac giaodichphetsinhbing ngoaitc ta ti gie giaodichthuc t6 tai thdi
Ii siepnat
orem
stnngtaodtch.
T!.9i6,sr}dungda d6nhgi6tqis6 du cdckho6nmucti6nt€ c6 g6cngo?ite tai ngayk6tthucnEmtai
chinhduqcxacdinhtheonguy6ntic sau:
14

i


CONG
TYcO PHANGHIEU

XAANPHU
56 119A/2,
t6a, fnu ph618,phudngAn Ph0,thixAThuanAn,tinhBinhDuqng

THUYET
MINHBAo cAo TAIcHiNHHqP NHAT
ChonemtaichinhkdtthUcvaongay31 thang12 ndm201'5
.
.
.

O6ivOicec khoanngoait6 gtli ngSnhirng:ti gia mua ngo?itg cia nganhangnoi Tap doan
md tai khoanngoaitC.
D6ivdi cdc khodnmuctientCc6-g6cngoait0 dugc ph6ntoaile tai sin khdc:t! gid muangoEr
tCcia NgenhengThuongMqiC6 PhAnQuocDin.
g6i voi cdckhoin muctiente c6 g6cngoaite duqc phantoaita nE phaitra:ty gig banngo?ite
criaNgAnhangThuongMaiCd phAneu6c Ddn.

Cic khoin phii thu
cdc khoin phaithu crlakhdchhing vd phii thu kh6cduqc phananh theogi6 tri ghi s6 tri, di dp
phdngphaithukh6tldi.
vicc ph?j' loqi cdc khodnphai thu ta phai thu kh6chhang va phai thu khec duqc th('c hi6n theo
nguycntecsau:
' P.hai c|]akhdch,hdng
phin dnhc6c khoanphaithu mangtinh chetthuongmqiph6tsinhtu
1f'l
giaodich
c0 tinhchatmua- b6ngiuaTapdoanva nguoimuata don vi docl€pvoi Tapdoan.
' Phii thu kh5cphdn
inh cdckhodnphaithu khongc6 tinhchit thuong

-vimqi,kh6ngli6nquand6n
giaodichc6 tinh chit mua- b6ngitraTQpdodnvl ngudi mua ri don doc lapv6i rap ttoan.
Tdng,giim s6 du dv phdngnq phaithu kh6ndi can phii trichtaptai ngiy k6t thucnemtai chinh
dugcghi nhanveochi phi qudnl! doanhnghiep.
dan tqi Th6ngtu s6 228l2009rTr-BTC
ngay
l_S.9fI til qp d|,?pldng phaithu kh6ddi:Theo_hudng
o7l12l20og
c0aBQTdi chinhvd vi€c"Huong.d5n
cn6eo trictrtapvis& dungcac tnodndu phdng
giajngie hanst6n kho,t6n thatcac khoandau tu tdi chinh,no phii tnu ind ooi va bao hinh sen
c6ng_1rinh-xAy
lip tai doanh nghiQp"vi Th6ng tu 89/2013rrT-BTC
ngay
Pl?ILl?lS,ho5,
2El06/2013
ve viCcst}a d6i Th6ngtLr228l2009ffT-BTC.
4.7

i.iBt

Hing t6n kho
Hdngtdn khoduqc ghi nhantheogie thephon gioa gi6 g6cvi gi6 tri thuln c6 thc thuc hienatuo.
c.
. Gi6g6chnngtdnkhoduEcxdcdinhnhu sau:
'
rygu{c!vat lieu,hengh6a:baog6mchi phi muavd c6cchi phi li6nquantruc tiepkhacph6tsinh
dCc6 duEchangt6nkhod diadi6mva kangtheihientai.
' Thinh pham:baog6mchi phi nguycnvat ricu,nhancongtru,cti6pvd chi phi sdnxuat
chungco

lienquan.ticpdLpgcphanb6 dHatren muc tt6 ho?td6ngbinh thudng/chiphi quydnsr) dungadt,
cac chi phr tr\Ic tiep va c6c chi phi chungc6 lienquanphatsinhtrongque trinh dau tu xiy dr,rng
thanhphambAtdQngsdn.
Gi6 tri thuanc6 the thlrc hien duqc la gi6 b6n uoc tinh crla hdng tdn kho tronq kv san xuAt.kinh
doanhbinhthudngtri.rchi phi uoc nh de hoanthanhva chi phi udc tinhcanrhi6t;hoviectieuthu
chUng.
Gie tri hangtdn kho duoc tinh theophuongphapbinh quengia quyAnva duoc hachtoentheo
phuongphepkCkhaithuongxuy3n.
Duphdngqidmgi5 hdngtdn kho dugc tapcho tirngmAthangt6n kho c6 gid g6c lon hon gie
tri
-tfuqc
thuanc6 th6 thuc hienduqc.O6ivdi dichvUcungc6pdd dang,viQclip dy phonggiAmgi5
tlnhthe-o
tirngloqidichvq c6 muc aiari€ngbi6t.Tdng,giim s6 du du phdnggiamgiJ hangtdnrno
canphaitrichlaptai ngaykCtthucn;m tdichinhduqc ghi nhQnvdogidv6nhangben.

4.8

Chi phi tra tru6c
Rieng-chiphi tri tru6c bao g6mc6c chi phi th_lrct6 da ph6t sinh nhung c6 tienquan tr6n k6t qui
ho?td6ng sin xuat kinh doanhcrla nhi6uky k6 toan.chi phi tra truoc crla Tap doan bao g6m c6c
chiohi sau:
15

ruc

r r! u

,Uf
f trI

TPH


CONGTY CO PHANCHIEUXA AN PHO
56 119AJ2,
t6 4, Khuph61 B, phudngAn PhU,thixe ThuanAn, tinhBinhDuong

THUYETMINHBAo GAo TAIcHiNH HqP NHAT
ChonAmtaichinhk6tthUcvaongay31 thang12 nem201'5

Chiphi ngudn xp
Riengchi phi tri truoc vd ngudnx4 atuqcphanb6 theochu ky ban ra cia Ddngvi ph6ngxa Coban
60.COngthfc tinhcu th6 nhu sau:N(T)= No x (e^-(tn(2)/5)
x T). Chuk! b6nr- criaDdngvi ph6n9
xa Coban60 la 5,2716nam.
COngcg, dgng cy
C6cc6ngcqr,dr,rng
cU da -duavdo srl dungduqc phanb6 vdo chi phi theophuongphepdudng
thangvoi thoigianphanb6 kh6ngqud36 thang.
Chiphi sba ch&a tei sen cd dlnh
Chi phl soa choa tii sin ph6tsinhmot tanc6 gia tri lon duqc phanb6 vao chi phl theophuong
phapduongthangtrong36 thdng.
Taisan c6 atlnhhou hinh
Tii sdnc6 atlnhhi]uiinh duqc th6 hientheonguyangie tr|:rhaomonloy k6. Nguycngi6 tdi sin c6
dinhhou hlnhbaog6mtoin bo cacchi phi md rap dodnphdib6 ra d6 c6 auqJtdi sai c6 dinhtinh
dcn thdidiemdua tai send6 vdotrqngth6is5nsdngst} dung.cec chi phi phetsinhsaughi nhen
banttAuchi dusc ghitangnguycngieaaisanc6 oinnn6u
pni ndy'chdcchSntdmtirig tqi ich
kinhte trongtuong lai do s& dq.ngtai sancr6.c6c chi phi"dcini

phatsinhkhdngth6amendi6uiien kcn
duEcghi nhin li chi phi sdnxu5t,kinhdoanhtrongk!'.
Khitdi s6nc5 dinhhiru hinhduoc b6nhaythanhty,nguycngia va gie tri haomdntuyk6 duoc x6a
sOva lai,16phetsinhdo thanhl! duEcghi nhanvio thunhip haychi phi trongnem.
Tii sdnc6 ttinhhou hinhduoc kh6uhaotheophuongphepduongthing dua trenthoi gianhou
dunguoc tinh.56 ndmkhSuhaocrlac6cloaitaisanc6 dintr'nfru
hinhnhu sau:
. Nhacla. uatfi6n trU"
Maym6c,thi6tbi
Phupong
tiCnvantei,thi6tbi truyendan
ThiCtbi dungcVquanli
4.10

10060603 -

25 nim
10 nem
10 nim
05 ndm

Teisan c6 dinh v6 hinh
Taisanc6 ttinhv6 hinhduoc th6 hientheonguyCn
giAtr} haomdnloy ke.
Nguycngidtaisanc6_dinh
v6 hinhbaogdmtoirnb0 c6cchi phi ma rQp dodnphdibd ra d6 c6 duqc
Bi sdnc6 ttinhtinhd6nthoidi6mdua t,i sand6 vaotrangttrais5nsahgso dgng.chi phfli6nquan
d6ntai sanc6 dinhvo hinhphStsinhsau khighi nhanb;n diu ctuqcgni nnania crriptrisin xuat,
kinhdoanhtrongty tru khi cac chi phi naygin lidnvdi mot tAisdn c6 dinhv6 hinhcu th6 vd tam
tenglgi lch kinhtCtu c6ctei sannay.

Khitirisin c6 qnh v6 hinhituoc b6nhaythanhlf, nguy6ngi5vd gidtri haomdnl0yk6 ctugcx6as6
vir l5i,16ph6tsinhdo thanhly duocghi nhNnvaothu nhQpnaycni phi trongnim.
Taisanc5 dinhv6 hinhcriaTdpdoAnbaogdm:
Quydn s(r dung ddt
Quydnsrl dr,,ngd6t le toanh! cac chj phithqc t6 Tap doanda chi ra c6 ti€nquantruc ti6ptoi d6t sl}
dqng,baogdm:tidnchi ra d6 c6 quydns0 dungd5t,'lCphitru6cba.
16

ilil

-_/:,
'''.;?


CONG
TY cO PHANCHIEU
XAANPHU
S6 119AJ2,
t6 4, Khuph6I B, phu_dng
An ph0,th!xa ThuanAn,tinhBinhDuong

THUYET
MINHBAo cAo TAIcHiNH
Hc'PNHAT
't2
Chondmtaichlnhk6tthucvaongay3'1thang

nem201'5

Quydnsir dqngd6t c0aTap doanduqc khAuhao nhu sau:

. Quy6nsrl dungdAtdugc Nhe nudc giaoc6 thu tiAns& dungdat vAthuClai dAtcia C6ngg C6
PhanTu Van Thuong_MaiDichVU Dia Oc Hoing euan MC K6ng:duqc kh6u hao theo
phuongphapdudng thlng dua trenthdi giangiaoe6t 1S0nim), quydnsrl dungd6t khongthdi
h?nkh6ngduqc tinhkhAuhao.
Chuang trinh phin mAm
chi phi.li6no-u?lr
c6n cacchuongtr)nhphln mdmm6ytinh kh6ngphditi mgrbo phangdn k6tvoi
phancungc6 lienquandugc.v6n ho5..Nguy€n
gi6 crlaphanm6mmeytinh la toanbo cec chi phi
mi.Tapdoanda chi ra tinhdenthoi di6mdua phAnmamvio srl dr,rng.
phanmamm3yflnhkh5uhaotheophuongph6pdudngthing trong5 nim.
4.'11 Chi phi xay drfng co ban d& dang

4.12 Ceckhoannq phaitrave chi phiphaitri
Ca9klpal nq phii trdva chiphiphditraduEcghtnhAnchos6 ti6nphii tri trongtuongtaiti6n
quandcn hangh6a dichvv dtrnhandugc.chi phiphditr6 tlugcghinhQnduatrdnc6cirdc tinh
.va
nqpryvesoltenphat
tre.
ViQcphdnloaic6c khodnphditrd td phii tr6 nguoiben,chi phi phaitra,phaitra noi bo vi phditri
khdcduoc thqrchientheonguy€ntic sau:
' Phaitra ngudi bdn phanenh c6c khoin phaitra mangtinh chStthuong
m?i ph6tsinhtir giao
dich mua hang h6a,dich-vu,tai san va nguoi b6n td dbn vi d0c tap vOi fqp Oban,Uaogdri cn
ceckhoenphaitre khi nh6pkhSuth0ngqua nguoinhaniy thec.
'
phl phaitri phin dnh cic khodnphAitrd cho hangh6a,dich vu de nhanduoc tir ngudi b6n
thj
L9?.:d?,cyn9cepchongu?imuanhungchuachitra do chuac6 h6adon hoacchuaO1nd so,

tai liCuke toAnva cackhoenphii trd chongudilaod6ngvd tidntuongngniph6p,cdckhoin chi
phi sin xu5t,kinhdoanhphaihichtru6c.
' PhAitra nOib0 phan_enh
cgc khoanphditra gi0a tlon v! cAptren ve don vi c5p du6i trr,rcthuQc
kh6ngc6 tu cechphapnhanhachtodnphuthuoc.
' PhAitra khacphan6nh cdc khoanpheitra kh6ngc6 tinhthuongmqi,
kh6ngli6nquand6n giao
dichmua,ben,cungcAphAngh6adichvu.
433

Ti6nluong

414

Ti6n luo-ngphin b6 vio chi phi trongnem duEc can co vao ml}c luong ve cec khoanphu cgp di
duqcthdathuantrCnhEpd6ngtaodong.
,
Bio hi6mxi hQi,bio hi6my ti5,bao hidmthStnghiQpvi kinh phi c6ng doen
Tap doantrichbao hi6mxd hQi,bdo hi6my t6, bao hi6mthat nghiapva kinhphi c6ngdoannhu

-

6
i

;1

chi phix3ydpngco bin dd dangphenenhcecchiphllicnquantrrrcti6p(baoq6mce chiohitai
vayc6 lienquanphuhopvoi chinhsi,9hk6 to6ncr)aTfp dodn)e6nc5ciai s6ndangkongqu6
trinhxaydung,m6ym6cthi6tbi.dang

lip dit d6phqcvuiho mui dichsanxudt,cnitn"ue
vi-qran
ly c0ngnhuchiphllicnquand6nvi6csrlachoatii sin c6 dlnhdangthgchi€n.c6c tii sin nrly
duEcghinhantheogi6g6cvAkh6ng
duqctinhkh6uhao.

-

//

Bio hi6mxE hQiduqc trfch tren t6ng qu! luong co ben vao chi phf la 18%va trich tr:,luong
nguoi lao ttQnglA8ol0.
!5o J!6m y t6 duqc trich tren luong co ban veo chi phi li 3% va rich tU tuong ngudi taortQng
lA1,50/o.
B3o,hi6mth& nghi6pduqc trich tren luong co bdn vdo chi phi ld 1o/ovA trich ttr luong ngudi
laodongla 1%.
Ngoaira, Tflp dodncdn trichkinhphi c6ng dodn2o/otr6nt6ngquy tuongd6ngbdo hi6mxi hQi.
17

\


CONGTY CO PHANCHIEUXA AN PHO
56 119A4,td 4, Khuph618, phudngAn Phn,thixe ThuanAn,tinhBinhDuong

THUYET
MINHBAo cAo TAIcHiNHHoP NHAT
Chonemtai chinhk5tthricvaongay31 thang12 nem201'5

4.15

V6n chUsO htlu
V6ng6p cha chi s& htru
V6ng6p criachrlsd hou duEc ghi nhantheosOv6nthqc t6 Oag6p criacdc c6 d6ng.
Thf,ngdu v6n c6 phin
Th{ngduv6n c6 phanduEcahi nhantheos6 ch€nhtcchgioa gia ph6thanhva mcnhgi6c6 phi6u
khi phathanhtAnrtAu,phdt.hdnh
b6 sung,ch€nh_tpch-gioi
gialei phethdnhvd gii tri ;6 sachc6a
c0 phicuquyva cauphanv6ncia treiphi6uchuy6nd6i khideo han.Chiphi trFcli6pli€nquand6n
vicc phathanhb6 sungc6 phi6uva tei phethanhc6 phi6uquy duqc dni giar thfng du v6n c6
phan.
Cd phi6u qul
Khimualaic6 phi6udo C6ng.
ty phathanh,khoin ti6ntri baogdmci cdcchi phi lienquantt6ngiao
dichduqc ghi nhin li cd phi6uqu! vd tluoc phdn6nh li m6t k-=hodn
qidmtru ironqv6n ch0 sd hlou.
Khitai phathanh,chenh.
tcchgiiragi6t6i phdthdnhvd gid s6 sdchcrlac6 phi6uqu! dusc ghi vao
khoenmqc"Thingdu v6nc6 phAn".

4

7
\
(
\

V6ng6p cia ch0 sd hou duEc ghi nhantheos6 v6nthqc t6 di g6p criacdc c6 d6ngtheomenhgi6.
4.16

Phanph6itoi nhuan

t

LEi nhuin sau thu6thu nhapdoanhnghicpdr?Ecphanph6icho c5c c6 tt6ng
sau khi da trich lap
-auqc
cacquf theoDidutg cia Tapdoancungnhr.rcai qJi dinhcia phapruatva oa
Dii noiea"gi5
d6ngphCduyet.

iL
\

ViecphanPh6iloi nhuanchoc5cc6 dongdugc cannhdcd6nc6c khodnmucphi tiAntc nAmtrono
loi nhuAnsauthu6chuaphanpn6ico tn6ann hudngtt6nludngti6nvd khi ndngcnitra'c6tOcnnJ
khoin lai do denhgia bi tii sln mangdi g6p v6n;ob denhgi5 l?i cec khodnm-uctiant9; do ddnh
gielaiceccdngcUtei chinhva cackhoanmuctiAnte khec.
'l

C6 tuc duqc ghi nh{n ld no phii trd khidugcDai hoiddngc6 d6ngpheduyCt.
4.17

Doanhthu
Doanhthu ben heng
Doanhthu bfn hfng dLPEc
ghi nhantrCnb6ocao k6tque hoatdQngkinhdoanhkhi d6ngthdi th6a
mantatca n5m(5)diCukiensau:
(a) Doanhnghiepde chuy6ngiaophanrdn r0i ro va rEilch gin ri6nvoi quy6nsd hou sdn pham

hoAchangh6achongudimua;
(b) Doanh.nghiep
sd hou hing h6a hoac
f.h.6!scgl' ndmgio quydnquin r! hing h6a nhu ngr.pdi
quyenkicmsoat
hangh6a;
(c) Doanhthu ttuqc xac atinhtuong at6ictl5ccnin;
(d) Doanhnghigpdi thu duEc hoAcse thuttugc tEi ich kinht6 t|:rgiaodich b6n hAng;
(e) X6cdinhduEcchiphtliCnquantl6ngiaodichb6nhdng.
Doanhthu cha giao dich vd cung cApdlch vrJ

'

Doanhthu cung.cApdichvr,rduEcghi nhantrCnb5ocao cao kCtqua hoatdongkinhdoanhkhi d6ng
thdi th6amant5t ca b5n (4) di6ukignsau:
(a) Doanhthu duEcxac dinhtuong d6i chScchin;
(b) C6 khaning thuduEctqi ich kinht6 tu giaodichcungcdpdichvu d6;
(c) X5cdinhduEc phAnc6ngviecde hoanahenhvao ngay6p Eiengcan e6i kCto6n;

18


CONGTYcO PHANCHIEUXAAN PHU
56 119tu2,t6 4, Khuph618, phudngAn Phri,th!x6 ThuanAn,tinhBinhDuong

THUYET
MINHBAo cAo TAIcHiNHHoP NHAT
Chonamtai chinhk6tthucvaongey31 thang12 nem2015
(d) X6c dinh ttugc chi phi phet sinh cho giao dich vi chi phi de hodn thanh giao dich cung c5p dich
vu d6.

Doanh thu tt en El
TiBn l6i ttuqc ghi nhQntrCn co sd ddn tlch, ttuoc xec dlnh tren s6 du cec tei khoen tien gl}i va tai

suatthLrct6 tr.rng
ky.

4.18

Chi phi di vay
Chiphi di vay baogdm l3iti5nvayvi c6cchi phl khecph6tsinhliCnquantruc ti6pd6n cac khoan
vay.
Chiphi di vay liCnquantruc ti6pd6n-vi€c
dAutu x6y dung hoacsin xu5ttdi s3ndd dangcAncd
motthdi giand0 dei (tren12lhang)d6 c6 th6 dua vdosr] dungtheomucdichilinhtrudc hoAcb6n
thi chi phi di vay ndyduqc v6nh6a.D6ivoi khodnvayriengphucvu viCcxaydungtai sanc6 dtinh,
batdtongsandautu, laivay.duEcv6n h6ak5 ca khi thoi gianxaydqpng
duoi 12 thang.Cackhodn
thu nhapphatsinhtir vi€cdiu tLptamthoi c6c khoanvay dr.rocghi giamnguyengie t'i sanc6 tien
ouan.
O6ivdi cackhoAnv6nvaychungtrongd6 c6 sOdqngchomr,rc
dichdautu xaydung hoic s3nxuAt
tdi sdndd dangthi chi phi tli vay v6n h6a dugc xec dinhtheoti le v6n h6a d6i voi chi phi tgyk6
binhquSngia quydnphAtsinhghoviQcdAutLrxaydlpngco bdnhoic sin xuit tai sand6.Ti' tev6n
h6aduqc tinhtheot! lQl5i suatbinhquangia quydncia cdc khoin vay chuatra trongnem,ngoai
tru c6ckhoanvay riengbigtphucvu chomucdichhinhthanhm6ttii sin cu th6.
Chiphi di vaykh6caliyEc
ghinhanveochi phi hoatdongtai chinhtrongn6m.

4.19

ThuCthu nhip doanhnghiQp
chi phi thudthu nhapdoanhnghicpbao g6mthu6thu nhapdoanhnghiephienhanhva thudthu
nhapdoanhnghiephoanlai.
ThuAthu hhep hiQnhdnh
Thu6thu nhaphicnhenhta khoanthueduoc tinhdga trcn thu nhaptinhthu6.Thu nhaptinhthu6
chenhlechso vdi lgi nhu6nk6 to6nla do di6uchinhc6ckhoanchcnhtecht?mthdigioathu6vd kd
toen,cecchi phi kh6ngduqc hi?c0ngnhu diduchinhcdckhodnthu nhapkh6ngphaichiuthu€vi
cec khoen16duoc chuy3n.
Thuethu nhAphoen hi
Thuethunhaphoanlai la khoanthu6thu nhapdoanhnghiepsCphainophoAcs6 duEchoantaido
chenhlechtamthdi giiragiatri ghi s6 cia tai sanva nE phii trdchomucdichtapBaoceotai chinh
vi co sd tinhthu6thu nhap.Thu6thu nhaphoanlai phii hd dugc ghi nhin cho tet ca cac khoan
chenhlQchtamthdichiuthu6.Tei santhuethu nhaphoanlaichi duoc ghi nhqnkhichic ch5ntrong
tuonglaise c6 lEinhuantinhthuede s& drJngnhi.Png
chenhtechtamth-oiatuqckh6utru niy.
Gi6ki ghi s6 crlalii sdnthu6thu nh_ap
doAnhnghiQp
hoin tqiduoc xem xet lai vao ngaykCtth0c
namtai chinhvd s6 duoc ghigidmdl6nmucdambio chScchSnc6 atrltqi nhu6ntinhthu6'choph6p
lqi ich criam6t phanhoactoanb0 tii sin thu6thu nhaphoant?idrrocsrl dr1ng.
C5ctii sin thu6
thu nhApdoanhnghiephoenl?i chuaduEcghi nhantruoc ddy duEcxemx6t taivao ngayk6tth0c
namtai.chinhvA duEcghi nhankhi chic chdnc6 drl lEi nhuantinhthu6dA c6 th6 sir dungc6c tdi
santhuethu nhaphoanlaichuaghi nhannay.
Tdisin thu6thu nhaphoanlaive thu6thu nhaphoanlai phaitrd dugc xac dinhtheothu6su6torr
tinh.scap dqngcho ndmtdi sin duoc thu h6i hayno phditrd duoc thanhtoandqa trcn c6c muc
thucsuatc6 hiQuluc tai ngdyk6t th[c nemtdi chinh.Thucthu nhaphoanlqi duoc ghi nhanvao

a
t

4
t

(
*


CONGTY cO PHANCHIEUxAAN PHt:|
56 119A/2,t6 4, Khuph618, phudngAn Ph[, thixe ThuanAn,tinhBlnhDuong

THUyET
MrNH
BAocAo rercHlnnHoprunAr
Cho nim tai chlnhket thucvao ngay31 thang12 nem201-5

Baoc6o k6t qui hoqtdong kinh doanhve chi ghi truc ti6p vio v6n ch|] sd hou khi khoanthud d6
lienquanat6ncackhoenmucdugc ghithing vdov6nchi s& hCpL.
Taisanthu6thu nhaphoanlaiva nq thuethu nhaphoenhi phaitra duEcbirkir khi:
. Tap doenc6 quyAnhEpphapduoc bir hir gi0a tAi s6n thu6thu nhaphi€nhdnhvoi thu6thu
nhaphiCnhanhphainop;va
' cac tai sin thu6thu nhaphoenlaiva thu6thu nhaphoanlai phaitra naytienquand6nthu6thu
nhQpdoanhnghiQp
tluEcqu6nl! bdi cirngm6tco quanthu6:
- D6ivOicing m6tdon vi chiuthu6:hoic
- TapdoandU dinhthanhtoenthu6thu nhaphi6nhAnhph6itri vi tai santhu6thu nhaphien
hanhtrCnco sd thuln hoacthu hdi tai san ddngthdi vOiviecthanhtoin nE phditrj trong
tirng ky tuong lai khi cac khoanirengy6u c0athu6thu nhaphoin tqi phdikA ho{c tii s6n
thuethunhaphoanlAiduocthanhtoenhoacthuhdi.
cac b5ocaothu6crlaTapdoans6 dugc ki6mtra bdi co quanthu6.Do su ep dungctla luft thu6

chotirngloainghicpvu ve viecgieithich,hi6ucungnhu ch6pthuantheonniducach-knac
nhaunen
sd liQucia beocaotai chinhc6 thes6 khdcv6i s6 li€ucrlaco ouanthu6.

t
it

)(

\l
I

Lai co ban tr6n c6 phi6u
Lii co bdntrenc6 phi6u{uqc tinhbing c6chchialgi nhu6nsauthu6thu nhapdoanhnqhicoohan
b6 choc6 dongsd h&uc6 phi6uph6th6ngcrlacong ty me chos6 tuEngbinhquangiaquyancia
s6 c6 phi6uph6th6ngdangluu hanhtrongnem.
Bio c6o bQph{n

i.,0

Bo.phAn
theolinhvr.rckinhd-oanh
ld m6tphAnc6 th6x6cdinhri6ngbietthamgiavaoquAtrinhsan
xuit hodccungc6psin ph5m,dichvu ve c6 rii ro va toi ichxin-n
t6 rnacvdi cec b0 phflnkinh
doanhkhdc.

BQphin theokhuvgc.tlialy la mot phanc6 th6 x6cdinhricngbietthamgia vaoqu6trinhsenxuat
hoaccungcapsdnphim, dichvu trongphamvi motm6itruongkinht6 cu thdva c6 rrliro vd loi ich
kinhtCkh6cvoi c6cb0 phankinhdoanhtrongc6cmoitrulng kinht6 khec.

C6ngcUtiri chinh
Tii sin tii chinh
ViQcphin.loqicActai santaichinhnayphuthu6cvaobanchStva mqcclichcrjatii s6ntai chinhva
duE-cquy6ttlinhtai thdi dti6mghi nhanbandeu.cac tai sdn tii chinhcrlaTep doangdmtidnvi c6c
khoantuong duong tidn, cac t(hoanphai thu khAchhAng,phai thu kh6c, c6c khod--n
cho vay, cdc
c6ngcu tai chinhdugc ni€my6tvAkn6ngduoc niemy6tva caccongcu tai chinhphaisinh.
Tqi thdi di6mghi nhanban dAu,cac tai san tai chinhdugc ghi nha.ntheo gid g6c cQngcdc chi phi
giaodichc6 liCnquanhuc ti6pd6ntii sdn,tiichinhd6.
N9 phaitre €i chinh

{

viec phanlogicdc khoin nE tai chinhphuthuocvao bdnch5tvi mucdichcl]a kho6nno tei chtnh
vd {uqc quy6t alnn tai thdi di6m ghi nhan ban dAu.No ph6i trd tdi chinh crla C6ng ty gdm cdc
khodnphditri ngudib6n,vayvir nE,cdckhoin pheitra khecva cacc6ngcu tai chinhphii sinh.
Taithdidi6mghinh{n lAndAu,hu nq phii tri ti6nquand6nthu€muatei chinhvd trii phi6uchuy6n
tl6idugc ghi nhantheogi6 phanb6,cac khodnnq phditri tai chtnhkh6cnugc gni nnanoan &au
theogie g6c tri.pc6c chi phi giaodichc6 ti€nquantrgc ti6pd6n nq phaitra tai chinhd6.

20

,.4il

xi


CONGTY cO PHANCHIEUxA AN PHU
56 119AJ2,
t6 4, Khuph61B,phudngAn Phi, thixd ThuQnAn,tinhBinhDuong

THUYETMINHBAOCAOTAICH|NHHOPNHAT
Chonemtaichinhk6tthfc vaongay31 thang12 ndm2015

Gia tri phenb6 ttugc x6c ttinhbing gii tri ghi nhin ban dAuc0a nq phii trd tdi chinhtrir di cdc
khoanhoantrag6c,conghoic tru c5ckhoin phanb6 tuyk6 tinhtheophuongphdpl5isuStthyc t6
cuaphanchenhtechgtoagtatrl ghl nhanbandauva gtat d60 han,kf, dl c6ckhoangiemtru (truc
ticp hoacthongqua viecsi] dungmottai khoandu phdng)do giamgi6 tri hoacdo kh6n9tha thu
not.
Phuongphaplai suetthuc-t6la phuongphaptlnhtoangia tri ph6nb6 criamothoacmot nh6mno
phaitra taichinhva ph€nb6.thunhapleihoAcchi phi lii irongk! c6 ti6nquan.Leisu6ttnuct6 ta tai
suatchietkhaucec ludngti6nuoc tinhse chi tri hodcnhin duqc trongtuong lai trongsu6tvdng
ddi dp ki6ncia congcu Hi chinhhoic ng5nhon,n5ucanthi6t,ra vclia tri ;hi s6 hiin tai thuAi
cia nq phii tratai chinh.

0

)t
C6ng cUvi5nchri sd h(iu

)
1t

C6ngcq v6nchris& hou li hop ttdngchongtd duqc nhilnglqi ich cdntaivi tai sancoaTapdoan
saukhi trtr alitoenb6 nghiavr,r.

N

Bi tr& cic c6ng cUHi chinh

:

CActdi sin tai chinhvalng phaitra Gi chinhchi dr.rgcbUtrt v6i nhauva trinhbaygie tri thuAntr€n
Bing cAnd6i k6 toenkhivAchikhiT6pdoAn:
. C6 quydnhgp ph6pdAbtrtril giAtri da duEcghinhan;va
' C6 dy dinhthanhtoAntrenco s& thuAnhoic ghi nhantdi sin vi thanh
toanno phii trd cirng
mOtthoidi6m.
4.23

,i.3?{

C5cben c6 lien quan
C6cb€ndugc coi la lienquann6umQtb6nc6 khanengki6mso6thodcc6 anh hudngdAngkd d6i
vdi b6nkia trongviecra quyCtdinhc6cchinhsachtaichinhva hoatttqng.C6cb6ncg-ng
dugc xem
la b€nlienquann6ucing chiusq kiAmsoatchunghaychiudnh hudngdangf6 chung.'
Trongvigc-xem
xet m5iquanh9 c0acdc bgn licnquan,b6n ch6tcriam6iquanhCduoc chrltrqng
nhi6uhonhinhth0c ph6pty.
.Cac
c6ngty va d6itLpong
saudayduocxemlAc6cbCnc6 lienquan:
C6ng ty vi tttii tuqng ti6n quan

QuanhC

Congty TNHHTh6iSon

Chi tich HQiddng qudntri C6ngty me ta

con ruQtcia Chi tich H6i d6ngthinh vi6n

H6in6ns
euan
tri,Ban
Ki6m
so6r,
r6nsGi6m
d6c i;#;*lllJ'li'"tniinu,
5,

THONGTIN BO SUNGCHOCAC KHOANMUCTRINHBAYTRONGBANGCANOOIKE TOAN
HOPNHAT

5.1

TiBnvi cric khoin tuong tluong ti6n

TiAnmqtt6nquy- VND
Ti6ngdi ngdnhing kh6ngklrhan
. VND
- USD
Tidngdi ng6nhdngc6 k! hqng6ckh6ngqud
3 thSng- VND

31t't2t2015
VND

01to1t2015
VND

275.758.328

1s1.917.543

14.926.438.643
89.872.172
1.075.000.000
16.367.069.143

4.754.297.877
86.382.702
15.600.000.000
20.592.598j22
z l

,iir,

{ Til
titl


CONGTY cO PHANCHIEUXA AN PHU
56 119A/2,
t6 4, Khuph618, phu_ong
An_phu,thlxa ThuanAn,tinhBinhDuong

THUYET
MINHBAo cAo TAIcHiNHHoP NHAT
Chonamtaichinhk6tthucvaongay31 theng12 ntm 201-5

Chiti6t s6 du cac khoin tidn bing ngoAite tai ngay31 th6ngjZ nemZOIS:
G6cngoaitQ
TiAngrli ngSnhangkh6ngk! han- USD

Tuong tluong VND

4.004,03

89.872.172

31t12t2015
VND

01r01t2015
VND

Phaithu ngSnh?n cUakhachhing

Phei thu cec bAn liCnouan
Phel thu ceckhech he'ngkhec
C6ngty C6 phAnXudtrunapXtr6uThucpham
SaiGon
COngry TNHHXuatNhapKhAuMocph6t
Congty TNHHKinhDoanhCheBi6nThrlvSdn
va XuAtNhapKhdueu6cViet
C6ngty C6 phAnCh6Bi6nVir DichVu Thiy
SanCa Mau
C6ngty TNHHKDCBTS& XNKeu6cVi6t
CAckhdchhdngkh5c

5.3

602.568.364

1.169.216.282

804.255.640

662.313.520

1.507.486.058
915.884.871

158.146.735

508.772.323
8.077.081.150
12.416.048.406

129.614.608
11.579.627.630
14.630.846.055

Tri tru6c cho ngudi b6n ngin hqn
31t12t2015
VND
TrAtntoe cho cac b€n li6n quan
COngty TNHHThaiSon
Tre tru:oc cho ngtfui b6n khec
COngty TNHHRototmatik

VN
C6ngty TNHHLApDir Oi€nL?nhKy ThuatTM ViCt
Cdcnhi cungcApkh6c

5.4

931.927.280

01t01t20,t
5
VND

4.192.296.325
1.896.400.000
2.666.181
.818
517.949.582
9.272.827.725

YO.OOV./OU

96.869.760

Phil thu ngtn h3n kh6c
31112t2015

Gi6tr! Du phdng
VND
ut?
Phaithu cic ben lien quan

Phii thu c6c t6 chrilcvi ci nhin khic
PhdithutiAnt?m *ng c6ngt6cphi
PhdithutiBnkf qu!
C6ckhoanpheithu ngSnhqnkhdc

30.250.000
36.064.823
66.314.823

0,U01t2015

Gii tri Dr,rphdng
VND
VND

3.000.000
390.600.000
44.883.500
438.483.500

22


CONGTY cO PHANCHIEUXAAN PHU
S6119A4,t6 4, Khuph618,phu_dng
An phri,thixaThuanAn,tinhBinhDuong

THUYET
MINHBAo cAo TAIcHiNHHoP NHAT
Chonemtdi chlnhk6tthUcvaongay31 theng12 nim 201-5

Nq x5u
31t142U5
Thdigianqui han

01/01/2015

Gii tri c6
Gii gric thCthuh6i
VND

Gietric6

queh?n
Thdigian

GiigiSc th6thuhiii

VND

C6cb6nlienquan
G6ctd chri'c
vi ci nhin
khac
Phriithu
tidnbdnhAng
CongtyTNHH
CBThiy
3 nim
109.965.539

I renJ nam
,109.965.539
32.989.662
HdiSan
TenBi6n
dong TrCn
Cong
tyC6Phen
Mau
Tr6n3 nim
99.817.943
ItenJ nam
99.817.943
29.945.383
Dichd6ng
6 LaGi
COng
tyTNHH
MTVThrly
2 n d m < X < 3 n a 147.294.736
m
44.188.4212 n d m < X < 3 n d m147.294.736
44.188.421
SenTenPhong
Phri
CdngtyTNHH
Thu!Sin
l n i m < X < 2 n d m 59.406.202
29.703.101l n a m < X < 2 n d m 59.406.202
29.703.101

Thl6n
HA
congtyCPChdBi6n
3 ndrn
158.646.250
2 n ; m < X < 3 n d m 158.646.250
158.646.250
ThycPhAm
Phuong
NamTrCn
Cong
tyCPTh||cPham
2nem166.605.820
49.981.746l n d m < X < 2 n i m '166.605.820
166.605.820
QVD06ngThep
C6ckhech
hang
khec l n i m < X < 2 n e m 67.753.55735.281.127l n a m < X < 2 n 5 m 14.963.9284.489.178
809.490.047
159.154.395
756.700.418
466.567.815
Giatri c6 thethuhdiduoc uoc tinhblng gi6g6ctra,gi6tri du phdngphaithu kh6ddi.
Tinhhinhbi6ndongdu phongn9 phaithukh6ddi nhu sau:
N9 phaithu
ngenhan
VND
Taingay01/01/2015

Trichldpdg phdngtrongndm
Tai ngay 31112120'15

_

Nq phaithu dii
h?n
VND

(290.132.603)
(360.203.049)
(650.335.652)

c9ng
VND
(290.132.603)
(360.203.049)
(650.335.652)

Hing tdn kho
31t12t2015
Gi6gi5c Dg phdng.
VND
VND

Nguy€nliQu,v4t liQu
CongcUdungcu
Chiphi sanxuStkinhdoanhd& dang
Thinh ohAm

.
48.168.819
165.342.117

208.510.936

01t01t2015
Gi6 gtic Du phdng
VND
VND
70.736.251
255.630.404
8.994.555
2.942.11?
338.303.322

23

\