Báo cáo tài chính năm 2009 (đã kiểm toán) - Công ty Cổ phần Mĩ thuật và Truyền thông

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CPAVIETNAM

C()NG TYH<}P DANH KIiM

roAN ~T

NAM

Try So' chfnh ~ Hil N6i
S6 17, Lo 2C, KIm DO thj Trung Ye~,
Ph6Trung Roa, Qu$n au Gi!y,

Thanh pM HA N¢i.

86.

95

12010IBCKT-BCTCICPA

VIETNAM

Thl: +84 (4) 3783 2121
Fax: +84 (4) 3 783 2122
Email:
www.cpavietnam.org

BAo cAo KIEM ToAN
v8 Dao cao tai chinh nam 2009 cUa Cong ty cA phful Mi th~t va Truy8n thong
HQi dAng Quan n;va Ban Ghim d6c
Cong ty C6 pbin Mi tbu,t va Truy~n tbong
ChUng toi da tiBn hanh ki8m toan Bang Can d6i kB toan ~ ngay 31 thang 12 nam 2009, Bao cao KBt qua
ho~t dQng kinh doanh, Bao cao LlIU chuy8n ti8n ~ va cac ThuyBt minh Bao cao tai chinh chu yBu cho

nam tai chinh kBt thuc ngay 31 thang 12 nam 2009 cUa Cong ty cA phful Mi th~t va Truy8n thong (gQi
tit la "Cong ty") tir trang 04 dBn trang 21 kem theo.
.
Vi~c l~p va trinh bay Bao cao tai chinh nay thuQc trach nhi~m cua Ban Giam d6c Cong ty. Traeh nhi~m
cui!.chUng toi la dua ra y kiBn v8 cac Bao cao nay can cft tren kBt qua ki8m toan cUa chUng toL
CoosO'y ki~n
ChUng toi dli th\lC hi~n cong vi~c ki8m toan theo cac ChuAn m\lc Ki8m toan Vi~t Nam. Cac ChuAn m\lc
nay yeu cAu cong vi~c ki8m toan du<;ycl~p kB ho~ch va th\lC hi~n d8 co S\l diu:n bao hqp ly rhg cae Bao
cao tai chinh khong con chfta d\lllg cae sai sot trQng yBu. ChUng toi da th\lc hi~n vi~c ki8m tra theo
phuang phap chQnmKu va ap d\illg cac thir nghi~m can thiBt, cac b§ng chUng xac minh nhfrng thong tin
trong Bao cao tai chinh; danh gia vi~c man thu cac ChuAn m\lc va ChS dQ KB toan hi~n hanh, cac nguyen
tic va phuang phap kB toan du<;ycap d\IDg, cac uac tinh va xet doan quan trQng cua Ban Giam d6c ciing
nhu cach trinh bay tAng quat cae Bao cao tai chinh. ChUng toi cho r§ng cong vi~c ki8m toan CUachUng
toi dli dua ra nhfrng CCI hqp ly d8 lam can cft cho y kiBn cua chUng toL

sa

Theo y kiBn c~ chUng toi, Bao cao tai chinh kem theo dli phan anh trung th\lC va hqp ly, tren cac khia
c~ trQng yBu, tinh hinh tai chinh cUa Con~ ty ~i ngay 31 thang 12 nam 2009 ding nhu kBt qua ho~t
dQng kinh doanh va cac luAngllIU chuy8n tien t~ cUa nam tai chinh kSt thuc cimg ngay, phil hqp vm cae
Chu§.n m\lc KS toan Vi~t Nam, ChB dQKB toan hi~n hanh va tuan thu cac quy djnh phap ly co lien quan.

Nguy~n Anb TuAn
Pban Tba
Nam
Ki~m toan vien
Ph6 T6ng Ghim d6c
ChUng chi Ki8m toan vien s6 07791KTV
ChUng chi Ki8m toan vien s6 1009IKTV
Thay m~t va d~ di~n

CONG TY HQP DAND KIEM ToAN VJt;T NAM (CPA VIETNAM)
TI"anb vien d~i di~n Hang ki~m tmin Moore Stephens International
Limited.
HaNQi, ngay 09 thimg 01 nam 2010

An irukperukm firm,
in association with
Moore Stephens InternationalLimited,

members

in principal

citie:...!!!!:-0ughoUl the world


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CONG TV CO PHAN M:i THU~T vA TRufl:N
THONG
.
Bao cao ill chinh cho nam ill chinh k~t thUc ngiy 31 thang 12 nam 2009
MiuB01-DN
BANG CAN DOl KE ToAN
T~ ngay 31 thang 12 nam 2009

TAIsAN

MS

TAIsANNGAN~

100

Ti~n va cac khoin tlro'ng dU'O'Dgti~n
TiBn

110
111

Cac khoan diu tU' tirl chinh ngAn htln
DAu tlr ngk hl;ll1

120
121

Cac khoan phii thu ngAn h\lD
Phai thu khach hang
Tra tnroc cho nguOi ban
Cac khoan phai thu khac

0110112009
VND

14.117.465.582

11.650.531.875

1.575.558.676
1.575.558.676

2.205.633.246

2.205.633.246

5.2

3.750.000.000
3.750.000.000

7.000.000.000'
7.000.000.000

130
131
132
135

5.3

4.165.910.700
3.123.834.850
726.582.483
315.493.367

1.217.206.954
1.052.828.385
54.621.125
109.757.444

llimg tAn kho
Himgt6nkho

140
141

5.4

4.341.267.465
4.341.267.465

1.067.907.665
1.067.907.665

Tai sin ngAn htln khac
Chi phi tra tnroc ng~ hl;ll1
Thu8 GTGT duqc· khftu trir
Thu8 va cac khoan khac phai thu Nha nuoc
Tai san ng~ hl;ll1khac

150
151
152
154
158

284.728.741

192.694.753
92.033.988

159.784.010
9.018.182

8.070.217
127.085.611
15.610.000

TAIsANDAI~

200

2.701.397.985

268.526.405

Cac khoan phii thu dai htln

210

Tai san c6 dinh
nj san c6 dinh hiiu hinh
Nguyengia
Gia tri hao man li1y ki

220
221
222
223

2.701.397.985
2.701.397.985
3.263.651.038
(562.253.053)

268.526.405
268.526.405
480.023.980
(211.497.575)

BAt d{)ng san diu tll

240

Cac khoan diu tU' tirl chinh dai htln

250

Tai san dai htln khac

260

TONGTAIsAN

270

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31/12/2009

VND

5.1

I.
I.

I

TM

,
iii

4

-

5.5
5.6

5.7

.i

~

1§.818.863.567

11.919.058.280

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..-

CONG TY c6 plIAN Mi THU~T vA TRUYEN THONG
Bao cao tAi chinh cho nam tAi chinh kSt thuc ngay 31 thling 12 nam 2009·
MduB 02-DN
~

11

BAo cAo

KET QuA HO~T DQNG KINH DOANH
Cho nam wi chinh k8t thuc ngay 31 thang 12 nam 2009

CIDmu

MS

Doanh thu ban !tang va cung cAp dich
Cac khoan giiml trir
Doanh thu thuAn v8 ban hang
va cung cAp dich
Gia v6n hang ban

V\l

TM

Nim2009
VND

Nim2008
VND

13.963.674.833

9.298.948.045

13.963.674.833

9.298.948.045

9.941.849.116

6.284.789.016

4.021.825.717

3.014.159.029

5.13

644.806.593

1.048.156.223

5.14
5.15

277.765.292
1.902.974.557

71.898.864
1.378.219.027

2.485.892.461

2.612.197.361

01
02
10

5.11

11

5.12

V\l

Lqi nhu~n gQP vS ban hang
~ d·!Ch Y\l
va, cung cap

20

Doanh thu ho~t dQng tAi chinh
Chi phi tAi chinh
Trang d6: Chi phi liii vay

21
22

23

Chi phi ban hang
Chi phi qulin ly doanh nghi~p

24
25

Lqi nhu~n thuln tit ho,t c1Qngkinh doanh

30

Thu nh~p Wc
Chi phikhac

31
32

5.16

69.537.563

79.783.344

24.029.090
152.682.781

Lqi nhu~n khac

40

5.16

(10.245.781)

(128.653.691)

T8nglqi

50

2.475.646.680

2.483.543.670

468.200.254

681.943.390

2.007.446.426

1.801.600.280

nhu~n k~ toan truO'c thu~

Chi phi thu8 TNDN hi~n hanh
Chi phi thu8 TNDN hoWl 1~

51
52

Lqi nhu~n sau thu~ thu nh~p doanh nghi~p

60

Llii cooban tren c6 phi~u

70

5.17

5.18

2.007

K~ toan truO'ng

III

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//

Ph,m Van Thing

6

Le Hoang Hai

1.802

t,

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CONG TV c6 pHAN Mi THU~T vA TRutlN
mONG
Bao cao t8.i chinh cho nam t8.i chinh k~t thuc ngiy 31 thang 12 nam 2009
M~uB 03 -DN

BAo cAo

LUU CHUYEN TIEN TE
(theo phztang philp gian nip)
•
Cho nam t8.i chfnh k~t thuc ngay 31 thang 12 nam 2009

MS CHiTIEU

12
14
15
16
20

LUiJ CHUYEN TIEN roHO~T
DONG KINB DOANH
LQi nhu,Jl'tnr6'c thu@
f)i~u chinh cho cae khoan
KhAuhao tli san cO djnh
Cae khoan d\l'phOng
Lm, 16tit ho~ dQng d~u tlr
LQi nhu,n tir hO\lt c19ngkinh doanh
trtr6'c thay c16ivAn hru c1Qn2
Tang, giam cae khoan pfuii thu
Tang, giam hang t6n kho
Tang, giam cae khoan pfuii tra (khong k~ 1mvay
phlli tra, thue thu ~p doanh nghi~p phlli nQP)
Tang, giam chi phi tra wac
Thue thu nh~p doanh nghi~p da nQp
Ti6n thu khac tit ho~t dQng kinh doanh
Ti6n chi khac tit hOl;ltdQng kinh doanh

LllU chuy~n tiSn thuin tir hO\lt c19ngkinh doanh

21
25
26
27
30

LUiJCHUYENTIENTUHO~TDONGDAUTU
Ti6n chi d~ mua sb, xay d\lDg TSCf) va cac tli san dai h~
Ti6n chi dAutlr g6p vOn vao dcm vi khac
Ti6n thu h6i d~u tlr g6p vOn vao dcm vi Wc
Ti6n thu 1mcho vay, c6 tUc va 1Qinh~ duQ'C chia
LllU chuy@ntiSn thuin tir hO\lt c19ngc1iu ttr

36
40
50
60
70

LUiJ CHUYEN TIEN TUHO~T DONG TAl cHiNH
C6 tUc, 1Q'inhu~ da tra cho cM sa hllu
LllU chuy@ntiSn thuin tir hO\lt c19ng!Ai chinh'
LllU chuy~n ti~n thuAn trong kY
Ti~n va tmrng c1U'O'Dg
ti~n c1AukY
Ti~n va tmrng c1U'O'Dg
ti~n cuAi kY

01
02
03
05
08
09
10
11

.t

Nim2009
VND

Nim2008
VND

2.475.646.680

2.483.543.670

350.755.478
11.071.730
(644.806.593)

200.409.693
(1.048.156.223)

2.192.667.295

1.635.797.140

(3.082.666.659)
(3.273.359.800)

(1.367.972.782)
(1.067.907.665)

3.561.219.265

1.520.041.110

(9.018.182)
(373.508.648)
69.537.563
(131.277.777)
(1.046.406.943)

9.018.182
(800.304.175)
42.193.654
(55.625.000)
(84.759.536)

(2.783.627.058)
(750.000.000)
4.000.000.000
. 644.806.593
1.111.179.535

(138.995.075)

(694.847.162)
(694.847.162)
(630.074.570)
2.205.633.246
1.575.558.676

(667.309.467)
(667.309.467)
157.092.145
2.048.541.101
2.205.633.246

,"'"

1.048.156.223
909.161.148