Báo cáo tài chính quý 1 năm 2015 - Công ty Cổ phần Xuất nhập khẩu Hàng không

CONG TY CO PHAN
XUAT NH~P KHAU HANG KHONG

S6:-ii.Lf4 /20 15/XNK-QLCD
Vlv: Giai trinh biin a(mg LN sau thui
Quy I nam 2015.

C<)NG HOA xA H<)I CHU NGHiA VI.¢T NAM
D()c l~p - Tl! do- H~nh phuc

Ha N(Ji, ngay10thdng

4 nam 2015

Kinh gui: Uy ban chl:mg khoan Nha nu&c
Sa giao dich chl:mg khoan Ha N9i
Tht,rc hi~n Thong tu 52/2012/TT-BTC ngay 05/04/2012, Cong ty c6 ph~n XNK Hang
khong (rna chung khoan ARM) xin duqc giai trinh bi~n d(>ng lqi nhu~n sau thu~ Quy 1 nam
2015 tang tren 10% so v&i cling ky nam tru&c, vi nhfrng ly do sau:
T6ng doanh thu Quy 1 nam 2015 tang 52,3 cy d6ng tucmg duO'ng tang 213,27% so v&i
cling ky nam 2014 la do cac hqp d6ng Cong ty da ky c6 gia tri l&n tht,rc hi~n trong Quy I da
hoan thanh; Chi phi san xu~t kinh doanh (gia v6n, chi phi ban hang, chi phi quan ly doanh
nghi~p) tang tuO'ng du0ng v&i doanh thu tang Quy 1 nam 2015. Tuy nhien do quy 1 nam
2014, Cong ty phat sinh khoan chi phi khac 1,04 7 cy d6ng nen lqi nhu~n sau thu~ giam
m~nh.

Do d6 lqi nhu~n sau thu~ Quy 1/2015 tang 1,6
cling ky nam tru&c.

cy d6ng tuO'ng duO'ng 509,87% so v&i

Cong ty c6 phin xu~t nh~p kh~u Hang khong xin giai trinh t&i UBCKNN, SGDCKHN
va cac c6 dong cua cong ty.
Xin tran tr9ng kinh chao!

NO'i nh(in:

- Nhu tren;
- Luu VT;

QLCD.~


CONG TY c6 PIIAN XNK HANG KHONG
Dia chi: 414 Nguyin Van Cir- Long Bien- Ha N(H

Mau
soI. B Ola-DN
(Ban himh theo Thong tu s6 20012014nT-BTC
ngay 2211212014 cua B9 Tai chinh

Tel:0438271939,Fax:0438271925

BANG CAN DOl KE TOAN GIUA Nll~N D(>
Quj 1 niim 2015
Tr;zi ngay 31 thimg 03 niim 2015
Dcm vi tinh · VND
I.

CHiTIEU

MasA

Thuyet
minh

1

2

3

A-TAISANNGAN~

I. Ti~n va cac khoan ttrong dtrong ti~n

~..

CUOI

quy,

4

s6 dAu nam
5

100

99,468,926,069

111,644,400,097

110

22,299,231,226

24,425,413,023

22,299,231,226

24,425,413,023

72,367,091,493

71,051,823,325

61,725,563,664

36,244,395,106

10,445,912,510

34,569,347,604

195,615,319

238,080,615

3,368,204,372

14,187,048,255

3,368,204,372

14,187,048,255

1,434,398,978

1,980,115,494

153

17,463,634

117,914,608

155

1,416,935,344

1,862,200,886

200

8,3 72,599,180

9,031,770,272

7,583,396,901

7,914,448,458

7,198,853,152

7,504,268,458

1. Ti€n

111

1. Ccic khoan tuang duang ti~n

112

II. DAu ttr tai chinh ngin h:].n

120

ill. Cac khoan phai thu ngin h:].n
1. Phai thu ngfui h~ cua khach hang
2. Tra tru6c cho ngum ban ngiin h~
3. Phai thu ngfui h~ khac
IV.Hang tAn kho
1. Hang t6n kho
2. D\f phong giam gia hc'mg t6n kho
V.Tai san ngi\n h:].n khac
1. Chi phi tni tru6c ngiin h~
2. Thu~ GTGT duqc khiu trir
3. Thu~ va cac khoan phai thu Nha nu6c
4. Tai san ngfui h~ khac

130

B-TAISANDAI~

s"0

131

V.01
V.02
V.03

132
136

V.04

140
141

V.05

149
150
151
152

I. Cac khoan ph:li thu dai h:].n

210

IT. Tai san c6 djnh

220

1. TSCD hfru hinh

221

V.08

-Nguyen gia

222

19,352,149,761

19,352,149,761

- Gia tri hao mon luy k~

223

-12,153,296,609

-11,847,881,303

384,543,749

410,180,000

2. TSCD vo hinh

227

V.10

-Nguyen gia

228

497,657,500

497,657,500

- Gia tri hao mon luy k~

229

-113,113,751

-87,477,500

789,202,279

1,117,321,814

789,202,279

1,117,321,814

107,841,525,249

120,676,170,369

m. Tai san di'r dang dai h:].n

240

1. Chi phi san xuit, kinh doanh do dang dai h~

241

2. Chi phi xay d\ffig C(J ban do dang

242

IV. Diu ttr tai chinh dai h:].n

250

1. D~u tu n~m gifr d~n ngay dao h~n
V. Tai san dai h:].n .k.hac
1. Chi phi tra tru6c dai h~n
TAng c()ng tai san (270=100+200)

255
260
261

270

· YJ3


c - NQ PIIAI TRA
I. N q ngin h'n

300

63,777,189,428

78,605,228,922

310

63,742,189,428

78,570,228,922

20,279, I23,888

29,009,867,459

33,042,688,560
2,606,458,629

37' 183,165,044
1,836,136,270

2,268,682,940

4,964,848,587

V.l8

254,500,000

109,500,000

I. Pbai tni ngum ban ng~n h~

311

2. Ngum mua tni ti~n tru&c ng~ h~

312

3. ThuS va cac khoim phai DQP Nha mr6c

313

4. Pbai tni ngucri lao d<}ng

314

5. Chi phi phai tni ng~n h~n

315

6. Phai tra n9i

b9 ng~ h~

V.l6
V.l7

316

7. Doanh thu chua th\I'C hi~n ng~ h~

318

V.20

48,763,636

8. Phai tra ng~ h~ khac

3I9

V.l9

3,262,384,446

3,374,624,233

9. V ay va nq thue tai chinh ngfuJ h~

320

10. D\1' phong phai tra ngAn h~

32I

V.21

1,1 43 ,080,871

1,143,080,871

11. Quy khen thuemg phuc 1qi

322

836,506,458

949,006,458

330

35,000,000

35,000,000

35,000,000

35,000,000

44,064,335,821

42,070,941,447

44,064,335,821

42,070,941,447

25,927,400,000

25,927,400,000

1,136,540,000

1' 136,540,000

n. N Q' dai h~n
I . Phai tra ngucri ban dai

h~

331

2. Ngucri mua tni ti~n tru&c dai h~
3. Chi phi phai tra dai

h~

333

4. Doanh thu chua th\l'c hi~n diti

5. Phai tra dai

h~

332

h~

khac

336
337

6. D\1' phOng phai tra dai h~n

342

D - VON CIIiJ SO HiJu

400

I. Vfin chii sO' hfru

410

V.25

1. V lm gop ctia chti scr hfru

411

- cb phi~u ph6 thong c6 quy~n bi~u quy~t
- cb phi~u uu dai

411a
411b

2. Th~g du v6n c6 ph~n

4I2

3. V 6n khac ctia chti scr hfru

4I4

4. Quy d~u tu phat tri~n

418

4,058,800,890

4,058,800,890

5. Quy khac thu<}c v6n chU scr hiiu

420

1,473 ,497,115

1,473 ,497,I15

6. Lqi nhu~n sau thu~ chua phan ph6i

42I

I1,468,097,816

9,474,703,442

- LNST chua phan ph6i lily ki di n cu6i kj; truac

421a

9,474, 703,442

3,288,198,942

- LNST chua phdn ph6i kjJ nay

421b

1,993,394,374

6,186,504,500

107,841,525,249

120,676,170,369

7. Ngubn v6n d~u tu XDCB

422

n.NguBn kinh phi va quy khac

430

1. Ngubn kinh phi
TBng c()ng nguBn vBn ( 440=300+400)

431
440

cAc CHi TIEU NGOAI BANG CAN DOl KE TOAN
1. Ngo~i t~ cac

lo~i

217,310.18
46,757.09

Nguy~n Quoc Tru&ng

Giam doc

Duong anh Hong
Ph~ trach Ke toan

319,557.35
2,021.79

CONG TY CO PHAN XNK HANG KHONG
Bja chi: 414 Nguy~n Van Cir- Long Bien- Ha N{)i
Tel: 0438271939,Fax: 0438271925

Miu sfi B 02a-DN
(Ban himh thea Thong tu s6 200!2014!IT-BTC
ngay 2211212014 cua B9 Tai chinh

BAO cAo KET QUA KINH DOANH GIUA NI:ftN BQ
Quy 1 nlim 2015
f)mz vi tfnh: VND

Quyl

LOy k@ tir nlu nAm t'J@n cuAi quy nily

CHiTIItU

Ma
so•'

Thuyet
minh

Nam nay

Nam tnr&c

Nam nay

1

2

3

4

5

6

01

VI.1

1. Doanh thu ban himg va cung dip d!ch
2. Cac khoan giam tru doanh thu

v~:~

3. Doanh thu thm1n ban hang va cung dip d!ch v~:~ (10=01-02)
4. Gia von hang ban
5. LQi nhu~n g()p ban hang va cung c~p d!ch v~:~ (20=10-11)
6. Doanh thu ho~t d()ng tai chinh
7. Chi phi tai chinh
Trong d6 : Chi phi lai vay
8. Chi phi ban hang

9. Chi phi quan ly doanh nghi~p
10. Lc;ri nhu~n tir ho~t d(mg kinh doanh
(30=20+(21-22)-(25+26)
11. Thu nh~p khac
12. Chi phi khac
13. Lq:i nhu~n khac (40=31-32)
14. T6ng Ic;ri nhu~n ke toan tru6'c thue (50=30+40)
15. Chi phf thu€ thu nh~p doanh nghi~p hi~n banh

98,4 75,305,464

46,174,050,463

Nam tru&c
7

98,4 75,305,464

46,174,050,463

-

02
10
11

VI.30

20

21
22
23
25
26
30

VI.4

VI.8.1
VI.8.2

98,4 75,305,464
87,740,512,415
10,734,793,049
554,992,685
582,837,836
14,094,712
4,206,038,003
3,942,989,804
2,557,920,091

46,174,050,463
36,627,015,957
9,547,034,506
472,561,202
199,822,401
9,583,527
2,192,135,599
6,079,062,365

1,548,575,343

98,4 75,305,464
87,740,512,415
10,734,793,049
554,992,685
582,837,836
14,094,712
4,206,038,003
3,942,989,804
2,557,920,091

46,174,050,463
36,627,015,957
9,547,034,506
472,561,202
199,822,401
9,583,527
2,192,135,599
6,079,062,365
1,548,575,343

31
32
40

VI.7

50

51

VI.lO

2,286,278
(2,286,278)

978
1,047,340,368
(1,047,339,390)

2,286,278
(2,286,278)

978
1,047,340,368
(1,047,339,390)

2,555,633,813
562,239,439

501,235,953
110,271,910

2,555,633,813
562,239,439

501,235,953
110,271,910 .

1,993,394,374
769

390,964,043
151

1,993,394,374
769

390,964,043
151

-=-::,...

17. Lc;ri nhu~n sau ~tfitl~~oanh nghi~p (60=50-51-52)
18. Uii co bfm treJ{S&~j(p, (*}..~0~
19. Uii suy giam/i~~ c6.riiL?'A.*) \~ \'-..

60
70

71 . . . .---

\~~
NG K NG ·0:

q;:J

<'o

-

~

0

~, ,:;;;; .

~

-h
II

Giam doc

-----

~
Ph~:~

trach Ke toan


c6NG TY c6 PIIAN XNK HANG KHONG
Dja chi: 414 Nguy~n Viin Cir- Long Bien- Ha Nqi

Tel:0438271939,Fax:0438271925

Miu

sa B 03a-DN

(Ban himh theo Thong tu s6 200/2014/IT-BTC
ngay 2211212014 cua B9 Tai chinh

BAO CAO LUlJ CIIUYtN TIEN T~ GIUA NIEN BQ
(Theo ph1ro11g phtip gitin tilp)
Quj 1 nam 2015
Dcm vi tinh: VND
Thuyet Luy k~ tir diu nam d~n cuAi Quy nay
CHiTIEU

I
1

2

3

MisA

LUU CIIliYEN TIEN TU HO~T.D<)NG KINH DOANH
Lqi nhu~n tnr&c tho~
01
Di~u chinh cho cac khoan
Kh~u hao TSCD

02

Oic khoan d\l' phong

(Lai), 16 chenh 1~h cy gia chua th\fc hi~n
(Lai), 16 tir ho;.lt d()ng d!u tu

03
04

Chi phi 1ai vay
Lqi nhu~n tir ho~t dqng kinh doanh tnr&c thay dBi vAn
hru dqng
(Tang) Giam cac khoan phai thu
(Tang) Giam Hang tbn kho
Tang (Giam) cac khoan phili tni.
(Tang) Giam chi phi tra tru6c
Ui ti~n vay da tra

11

Ti~n chi khac tir ho~t d{)ng kinh doanh

1
2
3

Ltru chuyin ti~n thuAn tir ho~t dqng kinh doanh
LUU CIIUYEN TrEN TU HO~T D<)NG DAU Tif
Ti~n chi mua sfun, XD TSCD va cacTS dai h<.lll khac

12
13
14

15
16
20

Ti~n thu tir thanh ly, nhm;mg ban TSCD va TSDH khac

21
22

Ti~n thu 1ai cho vay, c6 rue va 1qi nhu~ duqc chia

27
30

1
2
3

LtrU chuyin ti~n thuin tir ho~t dqng diu ttr
LUiJ CHUYEN TIEN TUHO~T D<)NG TAl CB:i:NH
Ti~n thu tir phat hanh CP, nh~ gop vbn cua CSH
Ti~n vay ngfut h;.lll, dai h~n nh~n duqc
Ti~n chi tni. nq gbc vay

4

c6 rue, lqi nhu~n da tra cho chu

m

sa hfru

Nam nay

Nam trrr&c

2,555,633,813

501,235,953

305,415,306

296,178,435

(9,442,934)
14,094,712
2,865,700,897

09
10

ThuS TNDN dli n{)p
Ti~n thu khac tir ho;.lt d{)ng kinh doanh (*)

n

05
06
08

minh

10,984,605,051
10,818,843,883
(13,222,153,151)

(272,738,801)
9,583,527
534,259,114
3,014,234,210
(22,666,595,422)

328,119,535
(14,094,712)

21,519,299,904
(168,256, 753)
(9,583,527)

(289,438,928)

(1 ,042, 707 ,908)

(18,924,514,556)

8,032,487,733

(7,452,931,981)

9,213,137,351

9,442,934
9,442,934

168,736,749
168,736,749

31
33
34
36

LtrU chuyin ti~n thuin tir ho~t dqng tai chinh

40

LtrU chuyin ti~n thuin trong nim
Ti~n va ttrong dtrong ti~n diu nim
Anh hu<'mg cua thay dbi tY gia h6i doai quy d6i ngoi}.i t~

50
60
61

(7 ,443,489,047)
29,742,720,273

9,381,874,100
20,360,846,173
29,742,720,273

Ghim dBc

'
"
Duong Anh
Hong
Phl} trach k~ toan


co

Miu s6 B 09a-DN

CONG TY
PIIAN XNK HANG KHONG
·Dja chi: 414 Nguy~n Van Cir- Long Bien- Ha N{)i

Ban hanh theo Thong tu s6 200/2014m-BTC
ngay 2211212014 cua B(J Tai chinh

Tel:0438271939,Fax:0438271925

BAN THuriT MINH BAO cAo T AI CHiNH
Quyl niim2015
I. l>~c di~m ho~t dQng ciia doanh nghi~p
1. ffinh thuc hihl von

so

COng ty c6 phan XNK Hang khong (g<;>i tAt la "Cong ty") ti~n than la COng ty XNK hang khong duqc
thitnh l~p theo QD s61173/QD/TCCB/LD, ngay 30/07/1994 cua BQ trubng BQ Giao thong V~n tai va ho~t
d<}ng theo giay ch1Ing nh~n DKKD s6 0106000496 do saKe ho~ch va Dau tu TP Ha N<}i cap ngay
27/09/1994 cimg cac lan sira d6i b6 sung. COng ty XNK hang khong duqc chuyen d6i thanh C6ng ty c6
phan XNK Hang khong theo QD s6 3892/QD-BGTVT ngay 17/10(2005 cua BQ trubng BQ Giao thong v~n
tcli va ho~t d(>ng theo giay ch1Ing nh~n DKKD s6 0100107934 dang ky Ian dau ngay 18/05(2006, dang ky
thay d6i Ian tht'r 6 ngay 09 thang 10 nam 2013 do Sb Keho<_tch va Dau tuTP Ha N¢i cap.
COng ty la don vi h~ch toan kinh te d<}c l~p, c6 tu each phap nhan, c6 con dau va tai khoan rieng.
V6n di~u 1~ cua C6ng ty la 25.927.400.000 d6ng, trong d6 T6ng cong ty Hang khong Vi~t Nam chiem
10.710.000.000 d6ng (41,31 %).
Ngum d~i di~n theo phap lu~t: Ong Nguyen Qu6c Trubng- Giam d6c
Til;l

sa chinh: S6 414 -Nguyen Van CU- Long Bien - Ha N¢i

Di~n tho~:

04 38271351-04 38271939

Fax: 04 38271925
~as6thue:0100107934

2. L'mh vl;l'c - nganh nghe kinh doanh
Cong ty ho~t d(>ng trong linh Vl;l'C kinh doanh thuong

m~i

va d!ch Yl:l·

Theo Giay ch1Ing nh~ DKKD thay d6i lan 6 ngay 09/10/2013 thl nganh ngh6 kinh doanh ciia C6ng ty la:

•

Kinh doanh may bay, d(}ng CO', d\}1lg C\1, thi~t bi, ph\1 tUng va V~t tu may bay;

•

Kinh doanh phuang ti~n, thi~t bi d\illg C\1, v~t tu, va ph\1 tUng cho ngitnh hang khong;

•

D<;1.i ly ve, giu ch6 hang khong trong nu6c va qu6c t~;

•

Dich V\1 cho thue van phong, nha 6, nha xuang, kho bai, kho ngo<;1.i quan;

•

Dich V\1 uy thac, xclt nh~p khfru ke khai hai quan;

•

D<;1.i

•

Xu~t nh~p khfru cac san phfrm, hang hoa Cong ty kinh doanh.

ly mua, ban, kY gfri hang hoa va;

3. Can true doanh nghi~p
Danh sach cac dan vi tn;rc thu(>c khong c6 tu each phap nhan h~ch toan ph1;1 thu(>c:
Ten: Chi nhanh cong ty c6 phan x;uat nh~p khau hang khong (TP Ha N¢i)
D!a chi: P408 - 49 Trubng Son, Phubng 2, Qu~n Tan Blnh, TP H6 Chf ~inh
Ma s6 thue: 0100107934-001

n. KY KETo AN, DON VtTiltN T~

su Dl)NG TRONG KE TOAN

1. Ky ke toan nam blit dau tu ngay 01/01 va ket thuc vao ngay 31/12 nam duang l!ch.
2. Dan v! ti6n t~ si'r d1;1ng trong ke toan la d6ng Vi~t Nam (VND), h<_tch toan theo phuang phhqp v6i cac quy dinh ciia Lu~t ke toan s6 03/2003/QH11 ngay 17/06/2003 va Chuan miJc ke toan Vi~t Nam
s6 01- Chu~n miJc chung.


m. Chu~n IDIJC va che d<) ke tmin ap dl;lng
1. Che d<) ke toan ap dl;lng
COng ty ap dl;lllg Che d¢ ke toan doanh nghi~p ban hanb theo Thong tu so 200/20 14m-BTC ngay
22/12/2014 cua BQ truemg BQ Tai chinh.

2. Tuyen bo ve vi~c tuan thii chufin

IDIJC

ke toan va che d<) ke toan

Bao cao tai chinh cua COng ty duqc l~p va trlnh bay phu hqp vm cac chudn ml!c Ke toan Vi~t Nam va Che
d¢ ke toan Vi~t Nam hi~n hanh ciing nhu cac quy d!nh phcip ly co lien quan.

IV. Cac chinh sacb ke toan ap dl;J.ng
1. Nguyen lAc ghi nh~n cac khoan tien va cac khoan tuong duong tien
- Ti~n la chi tieu t6ng hti~n m~t ~ quy cua doanh nghi~p. ti~n giri ngm hang khong ky h;pl, duqc ghi nh~n va l~p bao cao theo dong
Vi~t Nam (VND), phu hqp vm quy dinh ~i Lu~t Ke toan so 03/2003/QHll ngay 17/06/2003.
- Trong nam cac nghi~p Vl:l kinh te phat sinh bang ngo~i t~ duqc chuyen d6i sang dong Vi~t Nam theo ty gia
giao dich ngm hang TMCP Ngo~i thuoog cong bo ti ngay phcit sinh. Chenh l~h ty gia phat
thl!c te do
sinh trong k:Y duqc phan anh vao Bao cao ket qua ho~t d(>ng kinh doanh. T~i thm diem ket thuc nam tai chinh
so du cac khoan ti~n va cong nq c6 g6c bang ngo~ t~ duqc danh gia theo ty gia do
giao d!ch ngan hang
TMCP Ngo~i thuoog cong bo ~i thm diem khoa s6 l~p &o cao tai chinh.

sa

sa

2. Nguyen !Ac ke toan ng phai thu
Nguyen tac xac dinh khoan phai thu khach hang dt!a theo hqp dong va ghi nh~n theo hoa doo ban hang xua.'t
cho khach hang.
Khoan tra trucrc cho ngum ban duqc h~ch toan can cu vao phieu chi, chllng tir ngm hang va h
3. Nguyen lAc ghi

nh~n

Hang ton kho

Hang ton kho duqc tinh theo gia goc. Gia goc hang ton kho bao gom: Chi phi mua va cac chi phi lien quan

lfi!C tiep khac phat sinh d~ CO dU
- Phuoog phap tinh gia tq hang ton kho cuoi k)': Phuoog phap thl!c te dich danh
- Phuoog phap h~ch toan hang ton kho: Hang ton kho duqc h~ch toan theo phuoog phap ke khai thuCm.g
xu yen
- Phuoog phap l~p dt! phong giam gia h~mg ton kho:
Muc trich l~p dt;r phong tinh theo cong thuc sau:

M(J'c dl! phong
giam gia v~t tU'
hang h6a

D

LU'c;tng v~t tll' h~mg
hoa thlfc teton kho
t9i thai diem l~p bao
cao tai chinh

Gia goc hang
ton kho theo
so ke toan

D

Gia tri thuan co
the thvc hi~n
dU'Q'C CUa himg
ton kho

4. Nguyen lAc ghi nh~n va khau hao TSCD
4.1. Tai san co d!nh hfru hlnh
Tai san co d!nh hihl hinh duqc ghi nh~n theo nguyen gia, duqc phan anh tren Bang can doi ke toan theo cac
chi tieu nguyen gia, hao mon luy ke va gia tq con l~i.
Vi~c ghi nh~n TSCD hihl hinh va khau hao TSCD thl!c hi~n theo Chuin ml!c ke toan so 03 - Tai san co
dinh hihl hlnh; Thong tu so 45/2013m-BTC, ngay 25/04/2013 ciia BQ Tai chinh huang d~n che d¢ qulm ly,
si'r dl;lng va trich khau hao tai san co d!nh.

Nguyen gia TSCD hihl hlnh mua sam bao gom gia mua (trir C(lc khoan chiet khau thuoog m~i ho~c giam
gia), cac khoan thue Va cac chi phi lien quan lfi!C tiep den Vi~c dUa tai san vao tr~ng thai san sang SU d1;1ng.


cac chi phi phat sinh sau ghi nh~ ban dau TSCD hiiu hinh dugc ghi tang nguyen gia cua tai san khi cac chi
phi nay chac chan lam tang 1¢ ich kinh te trong tuang lai. Oic chi phi phat sinh kh6ng thoa man dugc dieu
ki¢n tren dugc C6ng ty ghi nh~ vao chi phi SXKD trong ky.
C6ng ty ap dl;lllg phuang pbap khtfu hao duphrut lo~i theo nhom tai San CO cimg tinh chtft va m1:1c dich Slr d1;1ng trong ho~t d(>ng San xutft kinh doanh
cua C6ng ty gom:
Lo~i tai sim co djnh

Thm gian khau hao (nam)

Nha cira, v~t kien true

5-25

Phuang ti¢n v~n tai

6-20

Thiet bi, d1;1ng c1;1 quan Iy

3-10

4.2. Tai san co djnh vo hinh
Tai san co d!nh v6 hlnh cua C6ng ty Ia phan mem ke toan, phlin mem quan ly c6ng van di~n tir, phan mem
Web Portral.
Vi~ ghi nh~ TSCD v6 hinh va khau hao TSCD th1,1c hi~n theo Chuful m1,1c ke toan so 03 - Tru san co d!nh

hiiu hlnh; Th6ng tu so 45/2013/IT-BTC, ngay 25/04/2013 cua BQ Tai chinh huang dan che d(> quan ly, sir
dl;lllg va trich khau hao tai san co d!nh.
TSCD v6 hinh dugc ghi nh~n theo nguyen gia, dugc phan anh tren Bang can doi ke toan theo cac chi tieu
nguyen gia, hao mon luy ke va gia tq con 1~.
5. Nguyen tile ke toan chi phi tra truoe

can cu vao cac khoan chi phi th1,1c te da phat sinh nhung co lien quan den ket qua ho~t d(>ng SXKD cua

nhieu k)' ke tmin, nhu: chi phi tra tfUOc ve thue C<J SO h~ tfulg, mua bao hi~m, c(>ng Cl;l d1;1ng Cl;l, SUa chfra
TSCD, ...... )

6. Nguyen tile ke toan nNguyen tac xac d!nh khoan phai tra nguOi. ban d1,1a theo hQP dong va ghi nh~n theo hmi dan mua hfmg cua
benmua.
Khoiin ngum mua tra tien truac duqc ghi nh~n can cu vao hQP dong, phieu thu, cht1ng tir ngan hang.
7. Nguyen tile ghi nh~m chi phi phai tra
can cu vao cac khoan phai trii cho hang hoa, d!ch V1;1 da nh~n dugc tir nguOi. ban ho~c da cung cap cho
ngum mua trong ky bao cao nhung th1,1c te chua chi trii do chua co hoa dan ho~c chua co du ho sa, tai li~u
ketoan.
8. Nguyen tile ghi nh~n doanh tho chua thJ!e hi¢n

Ut khoiin doanh thu nh~n truoc cua khach hang. can cu vao so tien cua khach hang da trii truac cho m(>t
ho~c nhieu ky ke toan ve cho thue tai san.
9. Nguyen tile ghi nh~n von chu so hfi'n

can cu vao von do chu sa hfru dau tu vao c6ng ty, tlnh hinh tang giiim von dau tu cua chu scr hihl. Bao
gom: Von gop ban dau, von gop b6 sung cua Cclc chu scr hihl, cac khoiin duqc b6 sung tir cac quy thu(>c
von chu scr hihl, 1¢ nhu~n sau thue cua ho~t d(>ng kinh doanh; au phan von cua trai phieu chuyen d6i;
cac khoiin vi¢n trq kh6ng hoan l~i.

10. Nguyen tile ghi

nh~n

doanh tho

Doanh thu cua C6ng ty Ia doanh thu tir ban hang hoa, d!ch V1;1 XNK uy thac, d~i ly ban ve may bay, cho
thue van phong, dich V1;1 v~n chuyen va thu nh~p ho~t d(>ng tai chinh tir lai tien gi'ri ngan hang.


Doanh thu ban hang boa dugc xac dinh theo gia tri hgp ly cua cac khoan titn da thu ho~c se thu dugc theo .
nguyen lAc don tich, ghi nh~ khi chuy~n giao hang boa cho khach hang, phat himh boa dcm va dugc khach
hang chap nh~ thanh toan, phil hgp vm 5 dieu ki¢n ghi nh~ doanh thu quy dinh up chuan ml;Ic s6 14 "Doanh thu va thu nh~p khac".
Doanh thu cung cap dich Vl;l dugc xac dinh khi dich Vl;l hoan thimh, phat himh boa dcm tai chinh va duqc
khach hang chap nh~ thanh toan, phil h14- "Doanh thu va thu nh~p khac".
Doanh thu tlr lai titn giJi dUki¢n ghi nh~ doanh thu phat sinh tir lai titn giri quy dinh ~i chuan ml;Ic s6 14 - "Doanh thu va thu nh~p
khac".

11. Nguyen tile ghi

nh~n

gia von

Gia von duqc ghi nh~n can cu vao s6 lm;mg va gia tq hang hoa, dich Vl;l ban ra trong ky va phu hgp vm
doanh thu da ghi nh~.

12. Nguyen tile ghi

nh~n

chi phi tai chinh

Chi phi t3i chfnh dugc ghi nh~n trong bao cao ket qua hoi;lt d(>ng kinh doanh Ia chi phi lai vay phat sinh
trong ky, khong bu trir vm doanh thu hoi;lt d(>ng tai chfnh.

13. Nguyen tile ghi nh~n chi phi ban hang, chi phi quan ly doanh
13.1. Nguyen tile ghi nh~n chi phi ban hang

nghi~p

can CU vao cac chi phi thl;IC re phat sinh trong qua trinh ban San phfun, hang boa, cung cap dich Vl;l, bao
gom cit chi phi chao hang, gim thi¢u san phlim, quang cao cho san phlim, boa hong ban hang, chi phi bfw
hanh san phfun, hang h6a (trir hoi;lt d(>ng xay Hip), chi phi bao quan, dong g6i, v~n chuy~n, ..

13.2. Nguyen tile ghi

nh~n

chi phi quan

ly doanh nghi~p

can cu vao cac chi phi thl;Ic te phat sinh lien quan den b(> ph~n quan ly chung cua doanh nghi¢p, bao gom:
chi phi tien lucmg, BHXH, BHYT, BH1N, KPCD, chi phi v~t li¢u van phong, cong c1:1lao d(>ng, khau hao
TSCD dung cho b¢ ph~n qm\n ly, tien thue dat, thue mon bai, dl;I phong phai thu kh6 doi, dich Vl;l mua
ngoru (di~n, nuoc, di~n thoi;li, bfto hi~m tai san, chay n6, ... ), chi phi bang tien khac (tiep khach, hkhach hang, ... )
14. Cac nguyen tile va phmmg phap ke toan khac
Cac nghia Vl:l ve thue
COng ty ap d1:1ng cac quy dinh hi~n hanh cua phap lu~t ve cac Lu~t thue ~i Vi~t nam

a. Thui giti trf, gia tiing
Thue gia tri gia tang cua cac hang h6a va dich V1:1 do Cong ty cung cap theo cac muc sau:
- Dieh V1:1 v~n ehuyen qu6c te

0%

- Dieh V1:1 uy thae xuat nh~p khAu

10%

- D!eh V1:1 v~n ehuyen n
10%

- Dieh V1:1 eho thue nha

10%

- Ole hang h6a, d!eh V1:1 khac

10%

-Hang may tre dan

10%

- Chiet khau tir T6ng cong ty Hang khong Vi¢t Nam cho hoi;lt d(>ng di;li ly ban ve may bay la thu nh~p duqc
mien thue GTGT.

b. Thui thu nh{lp doanh nghi¢p
Til 01/01/2014 COng ty n(>p thue thu nh~p doanh nghi¢p v&i mue thue suat: 22% thu nh~p chiu thu€.
c. Thuikhac
Oie loi;li thue, phi khae doanh nghi~p thl;Ie hi¢n ke khai va n(>p eho eO quan thue dia phucmg theo dung quy
dinh hi¢n himh eua Nha nu&c.


V.

Thong tin

b6 Sung cho cac khoan ml}c trlnh bay trong bang cim doi ke toan
Ddn vj tinh: VND

V.01 Ti~n va cac khoan tuong duang tien

Cuoi quy

Tien m~t t.U quy
Tien gi:ri ngan hang

Tiin gUi bang D6ng Vi~t Nam
Tiin gUi bang N gol}i t~
Cc')ng
V.03 Phai thu cua khach hang
Phru thu lehlich hang ngfui h~

Daunam
98,214,364

113,380,893
22,185,850,333

24,327,710,238

16,392,356,442
5,793,493,891

17,433,536,583
6,894,173,655

22,299,231,226

24,425,924,602

Cuoi quy

Daunam

61,725,563,664

36,244,395,106

61,725,563,664

36,244,395,106

Cuoi quy

Dan nam

PMi thu khach hang dai h~

V.04 Phai thu khac
a
Ngiin h~n
Phcii thu khac

195,353,694

BHXH, BHYf, BIITN
b

238,080,615

209,300

Dai h~n

Cc')ng

195,562,994

V.07 Hang ton kho

Cuoi quy
Gia goc

Hang hoa

2,768,220,660

Hang gi:ri ban
Cc')ng

599,983,712
3,368,204,372

238,080,615

Dan nam
Dl}'phong

Giagoc

Dl}'phong

4,079,494,642
10,107,553,613

14,187,048,255

V.09 Tai sim co djnh hfi'u hinh
Di~n

giai

Nha cira,
v~t

kien true

Phuong ti~n v~n
tai, truy~n dlin

Thiet bi dl}ng cl}
quanly

T6ng cc')ng

I - Nguyen gia
So dudau ky

11,903,616,665

3,119,803,112

4,328,729,984

19,352,149,761

11,903,616,665

3,119,803,112

4,328,729,984

19,352,149,761

6,515,044,181
144,440,139

1,953,423,268
83,139,573

3,379,413,854
77,835,594

11,847,881,303
305,415,306

144,440,139

83,139,573

77,835,594

305,415,306

6,659,484,320

2,036,562,841

3,457,249,448

12,153,296,609

5,388,572,484

1,166,379,844

5,244,132,345

1,083,240,271

949,316,130
871,480,536

7,504,268,458
7,198,853,152

Tang trong ley

Mua trong kJ
Giam trong leY
So ducuoi ky
II - Gia tri hao moo
So dudau ky
Tang trong ley

Klufu hao
Giam trong ley
So ducuoi ky

ill - Gia tri con l~i
T~i

ngay 01/0112015

T~i

ngay 31/3/2015
V.10 Tai san co djnh vo hinh
Di~n

giai

I - Nguyen gia

TSCD
vo hinh khac

Phanm~m

ketoan

T6ng cc')ng


S6 du dau nAm

144,180,000

353,477,500

497,657,500

Tang trong nam
Giam trong nam
So du cuoi nAm

144,180,000

353,477,500

497,657,500

87,477,500

87,477,500

9,011,250

16,625,001

25,636,251

9,011,250

16,625,001

25,636,251

9,011,250

104,102,501

113,113,751

144,180,000
135,168,750

266,000,000
249,374,999

410,180,000
384,543,749

V.13 Chi phi tra trmk
Chi phi tra truac dai h~
C(mg

Cnoi qny
789,202,279
789,202,279

Dan nAm
1,117,321,814
1,117,321,814

V.16 Phai tra nguOi ban
Pbai tra ngum ban ngan h~
Pbai tra ngum ban dai h~

Cnoi qny
20,279,123,888

DannAm
29,009,867,459

20,279,123,888

29,009,867,459

V.17 Thne va cic khoan phai DQP nha nuoc
TimeGTGT
Thue thu nh~p doanh nghi~p
Thue thu nh~p ca nhan
Ct)ng

Cnoi qny

DannAm

2,034,429,161
562,239,439
9,301,113
2,605,969,713

1,475,708,507

289,438,928
69,871,993
1,835,019,428

V.18 Chi phi phai tra
CP phai tnl ng~n h~
Ct)ng

Cuoi quy
254,500,000
254,500,000

DaunAm
109,500,000
109,500,000

V.19 Phai tra khac

Cuoi quy

Dan nAm

ll - Gia trj hao mon
So du dan nAm
Tang trong nam
Klufu hao
Giam trong nam
So du cnoi nAm

ill - Gia trj con l~i

T~i ngay 01/0112015
T~i ngay 31/3/2015

T~m thu tien hang, thue NK tir Tcing c6ng ty HKVN

Phcii tra khac
Ct)ng
V.20 Doanh thu chua thl!c
a Ng~nh~
Doanh thu nhtjn tntb

V.21

a
b

hi~n

Dai h~n
Ct)ng

n.,

phong phai tra

3,200,000,000
62,384,446
3,262,384,446
Cuoi quy

3,200,000,000
44,602,950
3,244,602,950
DaunAm

48,763,636

48,763,636
48,763,636
Cuoi quy

DaunAm

Nginh~n

1,143,080,871

1,143,080,871

Dl! phong bdo himh sdn plui'm hang h6a

1,143,080,871

1,143,080,871

Dai h~n
Ct)ng

1,143,080,871

1,143,080,871


V.25 Von chti so hihl
Bang doi chien bien d(lng ctia von chti so hihl
a
Cac khoan

So dtt dfiu nAm trttac

Th~ng dtt von

Von g6p ctia
CSH
25,927,400,000

c6

ph fin
1,136,540,000

f-

ffil,IC

thu6c von chti

von khac ctia chti
hfi'u

so

so hfi'u

LNST chtta phAn
phoi va cac quy
11,905,244,697

- Tang v6n trong nam truac

6 186,504,500

- Uii trong nam trucrc
-Tang khac
- Giam v6n trong nam truac
- L8 trong nam truac
So dtt d~u nAm nay

3,084,747,750
25,927,400,000

1,136,540,000

15,007,001,447

- Tang v6n trong nam nay
- Uii trong nam nay
-Tang khac
- Giam v6n trong nam nay

- L8 trong nam nay
So dtt cuoi nAm nay

Cac khoan
khac

C(lng
38,969,184,697

42,070,941,447

1,993,394,374

25,927 ,40~,0QO_

-

----

1,136_,540,0QQ_

L _ _ _____ __

-

17 ,()_00,395,821

44,064,335,821

b

c

Chi tiet von gop cua chu sa huu

Cuoi quy

von g6p cua c6ng ty m~

10,710,000,000

Dfiu nam
10,710,000,000

von g6p cua cac doi tuqng khac
C()ng

15,217,400,000
25,927,400,000

15,217,400,000
25,927,400,000

va phfm phoi c6 hie, chia lqi nhu~m

Cuoi quy

Dfiu nam

- von dAu tu cua chU sa hiiu

25,927,400,000

25,927,400,000

+ von gop ddu niim
+ von gop tang trong niim
+ von gop gidm trong niim
+ Von gop CuOl niim

25,927,400,000

25,927,400,000

Cuoi quy

l>fiu nam

Cac giao djch ve von vOi cac chu

so huu

- C6 tuc, lqi nhu~ eta chia
d

d

c6 phieu
- SO luqng c6 phieu dang kY phat hanb

- SO 1uqng c6 phieu eta ban ra c6ng chung
+ C6 phieu ph6 th6ng
+ C6 phieu uu etai
- SO luqng c6 phieu dugc mua l<;ti
- SO luqng c6 phieu dang luu hanb
* M~nh gia c6 phieu dang luu hanb: 10.000 d6ng/ c6 phieu

2,592,740

2,592,740

2,592,740
2,592,740

2,592,740
2,592,740

2,592,740

2,592,740

C6h1c

- c6 tuc eta cong b6 sau ngay ket thuc IcY ke toan nam:
+ c6 roc eta cong b6 tren c6 phieu ph6 th6ng: 24% Von di~u 1~
+ C6 tuc da cong b6 tren c6 phieu uu dai:
- c6 tUc cua c6 phieu uu etai liiy ke chua dugc ghi nh~:
e

Cac quy ciia doanh nghi¢p:

- Quy dau tu phcit tricin
- Oic quy khac thu
sa hfru

VI ThOng tin b6 Sung cho cac khoim m1,1c trinh bay trong Bao cao KQKD
VI.1 Doanh thu ban hang, cung cap dich Vl,l
Quy 1 nam 2015
T6ng doanh tho
Doanh thu ban hang h6a
Doanh thu dich Vl;l uy thac nh~p khttu
Doanh thu uy thac v~n chuycin
Doanh thu dich Vl;l cho thue nha
Doanh thu dich Vl;l ban ve may bay
Doanh thu dich Vl;l khac
Cac khoan giam trir doanh thu
Doanh tho thufin
VI.3 Gia von hang ban
Gia von ban hang h6a
Gia von dich Vl;l v~n chuy~n
Gia von dich Vl;l khac
C()ng

Quy 1 nam 2014

98,475,305,464
85,790,821,847

46,174,050,463

4,850,412,834
5,095,512,000
2,198,866,854
539,691,929

4,438,981,656
5,095,652,036
2,194,666,854
425,242,763

98,475,305,464

46,174,050,463

Quy 1 nam 2015

34,019,507,154

Quy 1 nam 2014

82,869,846,550

32,044,900,797

4,870,665,865

4,582,115,160

87,740,512,415

36,627,015,957


VI.4 Doanh thu ho~t d(mg tai chinh
Thu lai TGNH
Olenh l¢ch ty gia h6i doai thl,lc hi~n
Olenh l¢ch ty gia h6i doai chua thl,lc hi~n
C()ng
VI.5 Chi phi tai chinh
Oli phi lai vay

Quy 1 nam 2015

Quy 1 nam 2014

9,442,934
545,549,751

168,736,749
303,824,453

554,992,685

472,561,202

Quy 1 nam 2015
14,094,712

Quy 1 nam 2014

Olenh l¢ch ty gia h6i doai th\fc hi~n

568,743,124

9,583,527
190,238,874

Olenh l~ch ty gia h6i doai chua thvc hi~n
C()ng

582,837,836

199,822,401

VI.7 Chi phi khac

Quy 1 nam 2015

Quy 1 nam 2014

Oic khoan b! ph~;tt
C(mg

2,286,278
2,286,278

1,047,340,368
1,047,340,368

VI.8.1 Chi phi ban himg

Quy 1 nam 2015
2,805,814,744
83,449,618

Quy 1 nam 2014
2,184,722,485

Oli phi nhan vien
Oli phi v~t li~u. bao bi
Oli phi dt,mg c~. d6 dung
Oli phi khau hao TSCD
Oli phi d!ch ~ mua ngoai
Oli phi Mng tien khac
(Hoan nh~p)/frich I~p chi phi d\f phong phai tra
C()ng
VI.8.2 Chi phi quan ly doanh nghi~p
Oli phi nhan vien quan ly
Oli phi nguyen li~u. v~t li~u quan ly
Oli phi do dung van phOng
Oli phi khau hao TSCD
Thue, phi va 1~ phi

71,811,654

49,200,069
21,124,126
31,603,437

24,096,615

917,859,687
303,005,685

1,364,744,291

4,206,038,003

3,996,377,380

Quy 1 nam 2015
2,343,020,144
107,681,781
32,429,091
306,954,942

344,982,972

Quy 1 nam 2014
2,924,308,103
170,051,055
43,105,000

3,000,000

264,574,998
3,000,000

431,278,180

558,439,039

718,625,666
3,942,989,804

311,342,389
4,274,820,584

(Hoan nh~p)/Chi phi dJ! phOng
Chi phi d!ch ~ mua ngoai

Chi phi Mng tien khac
C()ng
VI.9 Chi phi san xuat kinh doanh theo yen to
Chi phi nguyen li~u. v~t li~u qmin ly
Chi phi nhan cong
Chi phi khau hao TSCD
Chi phi d!ch ~ mua ngoai

Chi phi Mng tien khac
C()ng

Quy 1 nam 2015

Quy 1 nam 2014

79,288,226,879

32,328,381,047

5,148,834,888

5,109,030,588

331,051,557

296,178,435

6,219,803,732

6,505,298,490
659,325,361
44,898,213,921

1,021,631,351
92,009,548,407


VI.IO Chi phi thueTNDN hi~n himh
Oli phi thue 1NDN tinh tren 1N chiu thue nam hi~n hanb

Nguy~n QuAe Trli'Ong
Giam ctac

Quy 1 nam 2015

Quy 1 nam 2014

562,239,439

110,271,910

562,239,439

110,271,910

,

}.

Dli'O'Dg Anb Hong
Ph1,1 trach Ke toan


CONG TY CO PHAN
XUAT NH~P KHAU HANG KHONG

S6:-ii.Lf4 /20 15/XNK-QLCD
Vlv: Giai trinh biin a(mg LN sau thui
Quy I nam 2015.

C<)NG HOA xA H<)I CHU NGHiA VI.¢T NAM
D()c l~p - Tl! do- H~nh phuc

Ha N(Ji, ngay10thdng

4 nam 2015

Kinh gui: Uy ban chl:mg khoan Nha nu&c
Sa giao dich chl:mg khoan Ha N9i
Tht,rc hi~n Thong tu 52/2012/TT-BTC ngay 05/04/2012, Cong ty c6 ph~n XNK Hang

khong (rna chung khoan ARM) xin duqc giai trinh bi~n d(>ng lqi nhu~n sau thu~ Quy 1 nam
2015 tang tren 10% so v&i cling ky nam tru&c, vi nhfrng ly do sau:
T6ng doanh thu Quy 1 nam 2015 tang 52,3 cy d6ng tucmg duO'ng tang 213,27% so v&i
cling ky nam 2014 la do cac hqp d6ng Cong ty da ky c6 gia tri l&n tht,rc hi~n trong Quy I da
hoan thanh; Chi phi san xu~t kinh doanh (gia v6n, chi phi ban hang, chi phi quan ly doanh
nghi~p) tang tuO'ng du0ng v&i doanh thu tang Quy 1 nam 2015. Tuy nhien do quy 1 nam
2014, Cong ty phat sinh khoan chi phi khac 1,04 7 cy d6ng nen lqi nhu~n sau thu~ giam
m~nh.

Do d6 lqi nhu~n sau thu~ Quy 1/2015 tang 1,6
cling ky nam tru&c.

cy d6ng tuO'ng duO'ng 509,87% so v&i

Cong ty c6 phin xu~t nh~p kh~u Hang khong xin giai trinh t&i UBCKNN, SGDCKHN
va cac c6 dong cua cong ty.
Xin tran tr9ng kinh chao!

NO'i nh(in:

- Nhu tren;
- Luu VT;

QLCD.~