Báo cáo tài chính quý 3 năm 2010 - Công ty Cổ phần Chiếu xạ An Phú

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C(ING Tl'

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Dia chi: Ap IB. xl An Ph", huy~n Thu," An, linn mnh Du
nAN TIILJYET 1\HNII nAo cAo TAl CIlIM.

1.

lIinh IhiK sit hihJ .,An
Co"s ty cA phAn Ch;~u x, An phu dl/Q'<:h~ d(ing Iheo gily chU"n1nh", d~ng kt kinh doanh sf,
3700480244 dp lh diu nglly 20 thang 01 ,,1m 2003 do Sa ke hOllChvII Dau tlI tinh Binh
Dmmg dp. Trong qua t,inh h~1 d(ing, cac Ihay d6i v~ len COng Iy, nguUi ~i di~n lhea phap
'u~l, v6n di~u l~ .'a ngllnh nght kinh doanh eua Cong Iy da IJin 1ll<,Tt
duqc Stil' li"h mnh DUO'Jlgchimg nh{i.ntai cae giAychimg nh{i.nd~ng ky kinh doanh thay d6i nku '""II':
Thay dt.i IAn thir nhil, ngay Ollhang 02 nAm 2005;
Ihay dbi Ii" thir hai, ngay 23 Ihang II nam 2006;
Thay dt.i IAn th" ba, llgay 19 thang 03 rWn 2007;
Thay dbi IAn th" til, ngily 23 thang 05 ll!im 2007;
Thay dbi IAnIh" n1m, ngay 14 thang 03 nAm 2008;
Thay d6i tAnIh" sill', llgi1y 20 thang 02 nam 2009.
Thay dt.i lin Ih" bay, ngay 211hang 07 nam 2009
Thay d6; l.in Ihli' uim, ngily 01 tMng 07 n~m 2010

2.

!.inh "I{Ckinh duanh
11",,1eua Cong Iy then gily phep kinh doanh bao g6m:

Chi~u XiIkhir INng cae lo,i Ihuy san, cae lo,i d~ng c~ y~.
Dieh VI' boloquan rau qua dong I~nh.
Dieh VI' bli.oquan tic I~i mile phAm,
Chi~u Xa bao quan cac lo~i san phAm coog nghi~p va cae san phim I;eU dung khiie.
Diu III'lai ehinh vAcli phi~u, c3 phin.
Mua ban Ihuy hai san, hang nong san cae I""i
Coog Iy co tIV '5iJ chinh ",i Ap IB, xii An Phil. huy~n Thu{i.nAn, linh Binh Dm:mg.
D~n ngily 30/09f2010. t6ng s6 can bQ "han vien Cong ty la 117 nguii'i, trong d6 sf:, nhin vien
quimly III 14 ngum.

I

II.

NI{;!"IIl\JKf: TOAN ,lION

1.

Nien d<}k~ 'min

VI nF.N

Tf: SUDv."G TRONG KF.ToAN

Nam tili chinh ella Cling ty bAI 2.

nO'" "1 lit" If sir d ~"g Irong

k: loan

ll
III.

C1IlJA:-;

:'.11/<.:VA C11.: DQ KE lOA!" AI' llVNG

Trang 8

CO,"G T\ cO ('IlAN CHltU X~ A.,"pulJ
Dia chi '\p 1B, d An Phu, hu>'~nThuiin An, linh Sinh Duong

BAl'I TIIUYET ;\1I:\fH BAD

B;,o dlo tili ehinh quj' IJI Rim 2010

cAo TAl

clli~11 (Ti~ptheo)

Cong Iy ap dV"g cht dQ k~ loan doanh nghi~p Yi~ ~am ba" banh kern lboo Ooytt dinh sf;
1512006/QO-H1'<: ngily 20/031'2006 cila A(\ Inrang BQ Hj chinh.
2.

TUJ~n

hb.i vi~

luan lhil Cho~n m.,.: ki IOan.a Cht di) kt loan Vi"I.'IOam

Clio din ngay l;ip Hao cao lai chinh nAy, Aan .G;am d& Cong ty dil ap dung clc chuAn mlf<' kt
Wan Vi~l Nam va cae van Nln hm'mg dh Chuan mO"cdo B(\ Hi chinh Yi~ Nam ban banh.
Tuan lhil clc quyit dinh .'a Ihong Ill' hll'&ng din cae chuin mile kt toan Yi~1 Nam nOi lren, Ban
Giam d& Cong ty dil. h,ra chlm cae chuAn mlf<' k~ roan Yi~t Nam co Ih~ ap dung dll\l'C db; vcri
ho~tdQng kinh doanh ciJa Cong ty d~ Iilp Hao do lili chinh.

J.

Ilinh Ihoi'c IJ 100;n:i.pd~ng
Cong Iy ap dung hinh lhirc k~ loon chung lir ghi si;

IV.

CAC clli~1I SACII Kt 1'O..\N AP VIJNG

1.

:'I'gu~en I,\e ghi nh~n cae khoan liin va ric khOl;n lin",!: dlro'llg liin:
Ti~n va khoon hl(mg dlJ'Ullg tiin b"" g6m Iii" m~1, dc khoo.n liin gui ngan himg (khong ky
h~n).

cae nghi~p vv phal sinh bAng d6ng li~n kHc ngoili d6ng Yi~t Nam (VND) drn;rc chuy~n d6i
Ihanh d6ng Yi~1 Nam theo tYgia thlf<'I~ tai IhOi dibn phat sinh nghi~p V\l.

Sb du dc tii .an hing liin. llJ'UllgdlJ'Ullgliiil va cOOg no;rcO g& 101ng""i Ie l~i ngay k~l IholC
nam lili chinh dll'<,1\:
quy dbi sang d6ng Yiel Nam the<>tY 8ia binh quan licn ngin hang do Ngan

hang l\ha ",roc Yi;;t Nam cong b8 tai ng;\y k~t thiic nam t;\i chinh.
Cilc khoan chenh I"ch tY gia pHI sinh dll\l'Cghi nh"n vao chi phi h($: doanh thu Ilochinh trong nlim lai ehinh.
2.

:"Iguy;'n lic ghi nh~n hang llin kho vii d •••pMng hang llin kbo:
liang t6n kho dll\l'C ghi oh"n the<:>gia g& boo g6m gia mua lreo hoo doo va dc ~h; phi lien
quan philt ,inh nhim dlfD hang IAn kho vii<>vi tri sAn sang ,ir dvog. hay d •••.
a trin OOClinh cua
Cong Iy,
Cling ly iIp dVng phUlYIlgpilar ke khai thuxac "inh Iheo phll'<1IIgphat binh quan gia quyen.
PI' phong hang IAn kilo du<;o:l~p cho sb 16 u6'c linh philt sinh khi gia g& vll"\1lqua gifl Iri c6 Ihi
lhO"chi~n "UVCcola himg 1& kho vao ng;\y ki!t Iholc nAm rai chinh, Cae khoon tAng, giam sf; du
la; IIhoon dO"phong nay drn;rc linh vao g;a vbn hang han trong nAm tili chinll.

3.

Nguyeo lic glli lai san ef, d,nb .'i khju hao lai san

cl, djoh,

Titi silo c6 dinh dUQ<:phoinanh theo nguyen gia va gia tJi hao mon luy kt.
Nl\uyen gia la; siln c6 dinh (rSCD) b"" g6m Ilia mua va ohung chi phi c6 I;en qua" 1"10'litp
c:tenvi';': dlfD TSCf) vao hO~1d(\ng nhu dO"lien. Cae clli phi mun sam. nang cAp va dbi mm
1'SCD du<;o:viln bOa, ghi tiing nguyen gia ta, san c6 dinh; dc chi pili bao Iri, sUa chira dll\l'Clinh
vao ktl qua OO{IId(\ng kinh doanll trong kyo Khi TSCD du<;o:ban Itay lh.nh Iy, nguyen gia va

Trang 9

co

C()"(; T\'
PH,\~ UlIf.U X,," AN1'110
Dia chi; Ap 1B. xAAn Phil, huy~n Thu;ln An, linh Bmh [)"J(m~

BA.1\ THUVtT

MI.1\1I BAD

cAo TAl

R." dOl iJli cblab quj III nAm ZIlIO

Cllil\"11 (Ti~ptheo)

gia ITihao moo liiy k~ dlrQ'Cxoa sf:, va bill ky cae khnim IIi 1(; nan phal sinh do thanh Iy TSCD
d~u dlrqe h~ch lo.n vao k~t qua hO~1dQng kinh doan".
K"~u han TSCD hih! hinh va vo hinh dm;rc tinh theo phlllmg phiip dutm~ Ihing, ap d~ng dID til
ciI cae lai san theo Iy I~ dm;rc tmh loan d~ phan boAnguyen gia lrong ,uol lhOi gian IJ6c linh ,ir
d~ng va ph" h\1P v6'i qui dinh lili Quytt dinh s6 2061'2003!QD-BTC ngay IVI2!2003 eola BQ Hi
ehinh v~ vi~e ban hanh Cht dQ quan Iy, ,ir d~ng va lrieh kh~u hao tlii san cf:, dinh .

•

Tho-i gian sir d~ng 1rD-clinh eola cae tii san cho m\ICdieh linh loan nay nhlr sau:
LUI';Iii; .•ii•• cJ dinh:

Thingian

15

Nha elra 'iiI kien trUc

07-10

May mOe Ihl~t hi

~.

r••am)

Phmmg I~n 'iin lJii

06

ThiH hi d~ng e~ quan ly

OS

Quy~n ,ir d~ng d~t e6100i h~n

20

Pn~n m~m quim Iy kho Lanh

05

N~uy~n lie ghi nh~n cae khoan d~1I11r Iii; ehinh'

Gia Iti elLade khoan dio Ilf Iili chinh dm;rc de dinb theo gi.i g&: ella tirng l""i diu Ilr.
D\Tphong dilu !If lai chinh n*iin h~n va dili h(lll dlrQ<:dc ~P llin 00 sQ danh gi! cola Ban Gilim
d6c v~ kha nllng va mlie d.;.lon thlt khi xily ra giam gili dAi vai limg l""i dilillr.

•
6.

1"Oguy1'nliic ghi nh,n chi phi ct; vay.a

vAn h",; cac khoan chi phi di ny:

Clie khoan chI phi di vay duvc IIhi nhlin vao chi phi IlO\l-'d.;.ng kinh doanh Irong ky kh i phal sinh
n~u khOng dol di~u kien dm;rc von hoa l!leo quy dinh.
Theo d6, chi phi di ,ay li1'n quan lr\IC li~p Mn v* d~u Ilf xay d\lng h~e san XU~IIii san 0:16dang Ihi dm;rc Y6n hoa. Vi~ v6n hoa chi phi di va~' se dUVCI~m ngung lIong tlKri gian qua trinh
d.1UIIr dy do,rngho~e san xu~1 tIIi san da dang hi giiin do~n, 1m khi S\I gian dO\lll d6lil cAn Ihib.
!"goa; ra, vi~c >6n hoii chi phi di vay se ehim dUt "hi eiic ho~1 d<)ng ehol y~u ein miEt cho v*
chu:i.n bi dlra tii ,an d<'ldang "i10 ,iI d~ng h$ ban dll hoiln thanh.
7.

1'Igo);;n lie ghi nh\in.il

"An hoa cae kh""n chi phi khae:

Chi phi Ira 1I1rm:dili h~n hao g6m ehol y~u chi phf Y~ sira chua TSeD khOng dli di~u ki~n ghi
nh.Jn tang nguyen gia, g;a tri cila ciie tai san khi'>ngcO dil lieu ehutn la TSCD (cO gili IIi nhi'>h"n
\0 Iri~u d6ng) nhlr cong ell d~ng e~, ph~ lUng mal tht. Chi phi ua tru6'c dai h", st dW;1ephiln
boAkh6ng qua 3 nllm vao chi phi h01l1dQng san xual kinh doanh kt Iii khi MI diu '" dl",g .

•

8.

N~lIy~n lie gbi nh~n chi phi phai Ira:
Chi phi pha; uil bao g6m gia tri elie khOlin chi phi d! linh IrtI&<;vao chi phf ho~1 d.;.ng kinh
doanh trung nam tIIi ehinh cola Cong ty nh""ll ehll3 dlrQ'Clh\IC chi !ehinh.

Trang 10

C'oo,;GTY cO rll. .••O'; CfIl[U X~ A:"iPllll
Via chi: Ap lB. d An Phli. huy~n Th"~ An. noh Binh [N""g

Dliocao tit; chinh quy III nitm 111111

HAl\"TlIllYET MIMI 11.'\0 cAo TAl CIIil\"1I (Ti~p theo)
Vbn di" IU ban diu cua Coog Iy dm;.e gho nh~n theo gili tTi vbn gop elia elie cd dOng. Trong qua
tr;nh hO~1dong, vbn d~u tu clia Cong ty d",;.c ghi nhlln lang len theo gili tri v6n gop llng len ,,:'a
cac cb dong.
Theo (iiiy chiJ'ng nh~n dang k) kinh doanh thay dbi l.in thir 3 sl, 4603000059 ngay 191312008
lang v6n ditu I~ ciia eong ty lir 50.000.000.000 dAng len 60.000.000000 dAng, thay dl.i lin thir
5 lang vlin diiu I~ lir 60.000.000.000 dling len 86.400.000.000 dling. thay dl.i IAn thu 8 ogay
01107120 I0 IAog len 114.480.000.000 dbng. bAng hinh lhlil::gop vAn
Lqi nhulin ,,"u th...f th" nh~p do.anh nghiep c6 thi chia eho dc ben g6p v6n sau khi dU<;JC
tbOng
qua 00; Ngbj quyb C"9< hl'P DlIi h.;.i d6ng cf, dong. Cd tirc d"':;Je ehia til: Il"i nh"", chua phan
ph6i d\la lrin ty Ie gop "6n cu.a timg c6 dong.
11.

"'guyen tic s:hi nh¥n doanh tho:

Doaoh thu cung dip dich v~: du\IC ghi nhin khi k~t qua elia giao dich dO duiJC de

d(nh mOt

clich dang lin qy. Tnrong hqp vi~ cung cAp dieh v~ lien q"an d~o oh;~u k5' thl do.anh lhu dlSQC
glli nh"n tlong ky lheo kilt quil phAn e60g v~e d1 hoan thanh vao ngay llip Bao cio tAi chioh cua
ky do. Kohqua ciia g;ao d(ch cung clp dieh v~ dUVCxli<:dinh khi thoa man elie diiu ki.;n sau:
Ooanh thu duqc xIic d;nh tmmg d6i chic chin;
Cokha naog thu dllQ'C1<,IiIch kinh tJ lil:giao djeh eung clp dich ,.~ do;

•

Xlic dinh dm,e [JlJ.n cong vi~c da hoan tMnh vao ngay lip Bang can dbi k~ toan;
Xlic dinh du<)Cchi phi pilat sinh cho giao dieh ,a chi phi o:khoan thanh giao diet, eung dp
dich V\l
Doanh lh" h""l d.;.ng tiii ehinh la clc khoan thu nMp tir Ui titn gui ngan hang, Ui tiln gui e6ky
han, (1i ehenh (.;,eh tY gi.i (~u 00).
12.

l"guyen lie s:hi nh,in chi phi liii chinh:
Chi phi hoal dQng tili chinh eua Cong ty bao g6m cae khoan d\l phong giam gia chung khoiin
dAu lu, chi pili [Aiti~n vay kbOng dllQ'Cv6n hoa theo (juy djoh, cac kho.in chenh I~h ty gili pHI
.inh lrong n1m tili chioh. Trong do chi pIllllii tiin yay la gAm IAivay pha; era troIlg nlim cua cae
khoan vay ngin han va dai han eiia Cong ty dm;rc ili djnh theo,J, n<,\'gAc Yay, 111isuAt vay dll
dm;rc thoa th~n va thui gian vay IhllC tJ.

0.

Nguyen tic gbi nb,in cbi phi lhu~ tbn nb~p d""nh nghi('p hii'n hanb:
Chi ph, thn! Ihn nhlip doanh nghi~p h;~n hanh dUQ'C>

Ihu~ 'U~l thnJ thu nhip doanh "ghiep t.ong "am hitn Moh.

•

15.

C.< nguyen lie va phU'O'ng phap kl toan khac:
Khoan phai lhu:
Cac khoan phai lhn I,,"h bay trong Bio cao toOiehinh lheu gili Irj ghi sl, phai {hn til 1eua Cong ty va cae khoan phai lhn khac cQng vcri d\l phOng "I" phai Ihu kh6 dOi.
Khoan pha; thn "bach hang duqc ghi nhlin can ell vilOgill tTi san ph.im, djch VIId1 du<;K chuy!n
giao cho khaeh Mng va da dtrqc khlich hlln,s chAp nhan thanh toan nhoug chua lhanh lolin h*
chua thanh loan lit l/gp d6ng kinh I! va 50 lu""g himg hoi. san ph~m xu.it ban th\IC t! la 00 sO
d~ COliS ty phal hanh hoa dern ban hang.
Trang II

(:6 ••(; ncO I'IIAN CIHi:UXA A:" rill'
Dja chi: Ap IB, xl An Phu, huyen Thu~ An. tinh Bin" DuUTIg

.

.....

.

11.•0 clio tili chinh quj III nl •••2010

IJA~ TIIUYET .\111\11DAO CAO TAl CIIINIl (Tiep theo)
Dl,I phimg nQ pMi Ihu kho doi 1m! hi~n phAn gii tri dl,lki~n bi t,}n IhAt do cic khoan phlii Ihu

•.hong d"qc kh.ich himg thanh toan pilat ,inh .,Am lili chinh.
Nghia Vl,lthu~ nh" sau:
Thu~ Gia Iri gia lang (GTGT):
Dieh Vl,Ido Cong 'y cung clp ehiu Ihu'; gia Irj gia lang theo de mire Ihut sail'
Dieh Vl,lchit\u Xl phl,lc vl,lcho nghien Cllu khoa h\lCchi" thu~ ,uAt G1GT:
Dich Vl,lchi~u x;r dc..an

phAm chil,l tllU~suAt GTGT'

Dich Vl,lDich Vu Oa deo, dieh Vu hru kho, dieh Vl,lblx: xtp

5%
10%
5%
10%

n.uJ Tnu nh<;p noanh nghirp (TNDN):
Cong ty co nghia vI' n9P Ihu! thu nh~p doanh nghi~p vm thut ,.cit 200/. trong 10 nAm ke lit nAm
2005 theo cong vAn sA 2564/CT.TI&HT ngay 20/0412006 cita Cl,ICthu! tinh Binh DlI"01lg.
Cong ty dlll,lc m~n thut\ thu nhW doann ngh~p trong 2 nAm kt tit nAm b~t dAu kinh doanh c6
IAiv'a giam 50% lrong 5 nAm litp theo theo giAy ehimg nh~n lJUngily 2010412006 cli.•.C\IC (hu! tinh Binh Dumrg.
NAm 2010 Iii nAm IhiJ."4 COng ty duqc giam 50% thut\ lhu nhap doanh nghi~p phili n{)p.
Cdc loa; Ihlli kMc: Theo quy dinh hi~n hanh eli.•.Vi~ Sam.
Cae khoon khilc bi~ v~ thut\ sau khi Co qu.an thut ki~m Ira vii k!, lu~ sO!dWC Cong ly ditu
chinh 56 kt\ toon mot cach Ilrong iJ."ng.

Trang 12

CO<;G T\"

n}

PilAr; C1utl'

xc' AN PHU

Ap 1R d An Ph" Hu}rn Thn$n An hnh rnnh Du
nWVET

1\11Nil B.t\O

cAo TAl

CIIIl'i1l (Ti~p theo)
Dtm vi tinn VND

v _ Thonl: tin b,\ o••ng d ••HI _ Ti~n vi eae khoan momg d",'ng

ti~n

30/0912010
620,464,420

_ Ti~n m*l

_ Tii;o giri ngan hang

01./01120111
557,371.638

J,2RR,716,K19

3,763,52R,754

3,90'1,181,239

4.320,902,3'12

• Ti
Timl: "'Ul:
02 _ Clic kh""n di •• tI, tai
30109120 I0

0110112010

_ Chilng khoon d~u tu ngin hJn
1,200,000,000

_ V~u llf ngin h{m khac
_ Dl' poong giam gia d~u III ngan h~n

1,200,000,01"1

T6ng c.;ing
03- C"c khnan phiii Ihu ul:in h~n khlie

30109120W

0110112010

_ pMi thu vi; do ph~n hoa
_ Phai Ihu v~ do tire va l(Ji nhu~n du(JC chia
_ Ph,ii thu ngoroi lao d0"8
_ Cac khoon ph,;i th" .Mc
T.3ng c.;inl:
04 _ liang tt.u kh"

1,753,324,215
1,758,324,21S

2,197,270.R72
2,197,270,872

3010912010

01101120111

28,750,000

28,750,000

214,376,805

42,711,726

243,126,80S

71,461,726

_ liang m"a dang di lrCn duo'mg
_ Nguyen I~u, v~l li~"
- Cong C\l,dung ell
_ Chi phi SX, KD de. dang
_ Thanh phim
_ Hang hoa

_ liang giYi• Hang "oa kho boo thoa\
- Hang hoa bAtdQng ,an
CQnR l:ia I:t..: hanl: .An kho
os _ Thu~ vi cae kho"n ph,,; Ihn Nh •• n ••ire

3010912010

0110112010

_ Thui; thu nhilp doanh nghi~p nQP tlur..
_ CIi<;kh<.>Mlhui; n{\p lhila elto Nlla nll6c:
T.3ul: <.;ing

Trang 13