Báo cáo tài chính quý 4 năm 2014 - Công ty Cổ phần Xây dựng và Giao thông Bình Dương

CONG TY CO PHAN XAY Dl/NG & GIAO THONG BINH Dl/dNG
L6 G, Duong Dong Khai, Phuang Hda Phu, TP. Thu Dau Mot, T'inh Blnh Di(Dien thoai: 0650. 2220888
Fax: 0650.2220886
Website: www.becamexbce.com.vn
Email:
Ma sothue: 3700408992

BAOCfiOTAICHINH
QCIY IV NfiM 2014

Thdng 01 ndm 2015

L


MUC LUC

1. MlusoB01-DN:Bangcandoiketoan
2. Mau so" B 02 - DN: Bao cao Ke't qua boat dong kinh doanh
3. Mlu so B 03 - DN: Bao cao Ltfu chuyen tien te
4. Mlu so B 09 - DN: Thuyet minh bao cao tai chinh


MlusoBOl-DN
(Ban hanh theo QD so 15/2006/QB-BTC
Ngay 20.03.2006 cua Bo IriTcfng ETC)

CTY CP XAY Dl/NG & GIAO THONG BINH DlJONG
L6 G Duftng Dong Khofi - P. Hoa Phu - TP Thu Dau Mot -

BANG CAN DOI KE TOAN
tai ngay 31 thing 12 nam 2014
Dan vi tinh : VND
Tai san - Nguon von

1

Ma so' T.Minh
2

3

So' Cuo'i nam

So dau nam

4

5

TAl SAN
A.TAI SAN NGAN HAN (100) = 110+120+130+140+150

100

853 258 453 013

I.Tien va cac khoan tiffing dtfcfng ti£n

110

19 662 101 245

738 991 328 676
28 879 047 461

19 662 101 245

28 879 047 461

130

318 722 861 096

341 745 204 246

l.Phai thu cua khach hang

131

313737390720

332 225 979 583

Z.Tra trutfc cho ngtfdi ban

132

237 596 163

7 005 121 242

3.Phai thu noi bo ngan han

133

4,Phai thu theo tien do ke hoach hcfp dong xay difng

134

5.Cac khoan phai thu khac

135

4 747 874 213

2 5 1 4 103421

6. Du1 phong phai thu ngan han kho doi

139
513 822 875 726

366 691 148 637

513822875726

366 691 148 637

I.Tien

111

2.Cac khoan ttfdng dtfdng tien

112

II. Cac khoan dfiu ttf tai chmh ngfin han
l.Bau ufngan han
2.Dtf phong giam gia dau ttf ngan han
IH.Cac khoan phai thu ngan han

120
129

140

1. Hang ton kho

141

2.Dif phong giam gia hang ton kho

149

I.Chi phi tra tru"dc ngan han
2.Thue GTGT dufdc khau truf
3.Thue' va cac khoan khac phai thu Nha nifcic
3.Tai san ngan han khac
B. TAI SAN DAI HAN (200=210+220+240+250+260)

I.Cac khoan phai thu dai han

V.02

121

IV.Hang t6n kho

V.Tai san ngSn han khac

V.01

V.03

V.04

150

1 050 614 946

1 675 928 332

151
152
154
158
200
210

8 14 980 674

1 329017668

230 634 272

346910664

V.05

5 000 000
23 787 982 130

l.Phai thu dai han cua khach hang

211

2.Von kinh doanh d ddn vi tri/c thuoc

212

2. Phai thu noi bo dai han

213

V.06

3.Phai thu dai han khac

218

V.07

4.DU1 phong phai thu dai han kho doi

219

28 195 121 304

:

II.Tai san co' dinh

220

l.TSCDhfl-uhinh

221

+ Nguyen gia

222

+ Gia tri hao mon luy ke"

223

2.TSCD thue tai chinh

224

+ Nguyen gia

225

+ Gia tri hao mon luy ke

226

V.08

(

17 145 674 552

21 382 906 297

12440788907

16 565 776 863

49899346817

49612946817

37458557910)

(

33047169954)

V.09

Trans 1


Tai san - Nguon vo'n
1

2

3.TSCD vo hinh

227

+ Nguyen gia

228

+ Gia tri hao mon luy ke'

229

4.Chi phi XDCB d<3 dang
III.BS't d6ng san dau tu"
I.Nguyen gia
2. Gia tri hao mon luy ke'
IV. Cac khoan dau trftai chinh dai han

3

(
V.ll

240

V.12

5

4

V.10

230

4 704 885 645

4817 129434

5596577811

5596577811
779 448 377)

891 692 166)

(

241
242

250

l.Bau ttf vao cong ty con

251

2.Bau tu1 vao cong ty lien ket, lien doanh

252

3.Bautir dai han khac

258

4.Dtf phong giam gia chtfng khoan dau ttf dai han

259

V.Tai san co'djnh khac

So'ddu nam

Ma so' T.Minh

260

2 000 000 000

2 000 000 000

2 000 000 000

2 000 000 000

4 642 307 578

4 812 215 007

3 995 092 578

4 165000007

I.Chi phi tra trutfc dai han

261

V.14

2.Tai san thue thu nhap hoan lai

262

V.21

3.Tai san dai han khac

268

647 215 000

647215000

270

877 046 435 143

767 186 449 980

A.NQf PHAI TRA (300 = 310 + 320)

300

527 774 810 068

395169101349

I.NO NGAN HAN

310

432 661 646 366

343 023 834 067

155 049 973 786

109753643 145

TONG CONG TAI SAN (270 = 100 + 200)
NGUON VON

l.Vay va no1 ngan han

311

2.Phai tra ngufcfi ban

312

132 299 702 267

179 144 633 002

3.Ngutfi mua tra tien trtfo'c

313

30460799862

18744308512

4.Thue' va cac khoan nop nha ntfdc

314

2936284139

19997974257

5. Phai tra ngtfdi lao dong

315

1 654 864 903

2412941 342

6. Chi phi phai tra

316

105419880866

1 606 358 907

7. Phai tra noi bo

317

S.Phai tra theo tien do ke hoach hcfp dong xay dirng

318

9.Cac khoan phai tra, phai nop khac

319

4775243412

5 498 443 198

lO.Dif phong phai tra ngan han

320

1 l.Quy khen thtfdng & phuc Idi

323

64897131

15 024 622

330

95113163702

52 145 267 282

95 113 163702

52 145 267 282

349 271 625 075

372 017 348 631

349 271 625 075

372 017 348 631

300 000 000 000

300 000 000 000

II.NCJ DAI HAN
l.Phai tra dai han ngUdi ban

331

2. Phai tra dai han noi bo

332

V.15

V.16
V.17

V.18

5 850 507 082

V.19

S.Phai tra dai han khac

333

4.Vay va nd dai han

334

V.20

S.Thue thu nhap hoan lai phai tra

335

V.21

6.Dv/ phong trd cap mat viec lam

336

V.Duf phong phai tra dai han

337

8. Doanh thu chtfa thifc hien

338

9.Quy phat trien khoa hoc va cong nghe

339

B.NGUON VON CHU sd HlTU (400 = 410 + 430)

400

I.Von chu sd hffu

410

l.Vo'n dau tu" cua chu sd hiJu

411

V.22

Trang 1


Tai san - Ngudn von

So dau nam

Ma so' T.Minh

2

1
2.Thang dtfvo'n co phan

412

3. Vo'n khac cua chu scf hffu

413

4.C6 phieu quy

414

S.Chenh lech danh gia lai tai san

415

6. Chenh lech ty gia hoi doai

416

7. Quy dau Mphat trien

3

5

4
7271 654085

7271 654085

417

15 685 664 007

13 803 447 087

S.Quy dif phong tai chinh

418

4 357 378 677

3 886 824 447

9. Quy khac thupc von chu sc! hifu

419

lO.Ldi nhuan sau thue' chu"a phan pho'i

420

21 956928306

47055423012

1 l.Nguon von dau tit XDCB

421

12. Quy ho trd sap xep doanh nghiep

422

877 046 435 143

767 186 449 980

II.Nguon kinh phi, quy khac

430

2.Nguon kinh phi

432

3.Nguon kinh phi da hinh thanh TSCD

433

TONG CONG NGUON VON (440 = 300 + 400)

440

V.23

CAC CHI TIEU NGOAI BANG CAN DOI KE TOAN
CHI TIEU

So dau nam

So' Cuoi nam

Tai san thue ngoai
Vat tu1, hang hoa nhan giif ho, nhan gia cong
Hang hoa nhan ban ho, nhan ky gcfi

Nd kho doi da xuT ly
Ngoai te cac loai
Han nitfc kinh phi

x\I LAP BIEU

Z^^.
KE TOAN TRUdNG

Litdn

am 2015.
DOC

6 Minh Diem Thuy

Tran«


Sy CONG TY CO PHAN XAY DlTNG & GIAO THONG BINH DlTONG
M§usoB02b-DN
gen =1 ~^ L6 G Duong Dong Khai, Phuxmg Hoa Phu, TP TDM, Tinh Binh Duo(i%n hanh theo
so 15/2006/QD-BTC
jDien thoai: 0650 - 2220888 Fax: 0650 - 2220886
Ngay 20/03/2006 cua Bo truing ETC)
Website: becamexbce.com.vn
email:

BAO CAO KET QUA HOAT DONG KINH DOANH
Quy IV Nam 2014

CHl TIEU

1

Ma
T.
so minh
2

1. Doanh Thu ban hang va cung cap dich vu

01

2. Cac khoan giam trif doanh thu

02

3. Doanh thu thuan ve BH va cung cap DV (10 = 01- 02)

10

4. Gia von hang ban

11

5. 1 di nhuan gpp ve BH va cung ca'p DV (20= 10-11)

20

6. Doanh thu hoat dpng tai chinh

21

7. Chi phi tai chinh

22

3

Nam nay

Nam trtftfc

Nam nay

Nam triftfc

4

5

6

7

223,750,728,481 307,730,173,926

442,940,936,615

762,840,099,471

1,923,204,500|

272,727,273

221,827,523,981 307,730,173,926

441,017,732,115

762,567,372,198

208,849,832,355 266,885,141,432

406,329,751,388

687,145,300,296

12,977,691,626

40,845,032,494

34,687,980,727

75,422,071,902

VI.26

72,512,376

228,205,400

764,942,939

977,969,124

VI.28

3,026,428,169

1,368,785,289

10,200,147,118

5,390,901,563

23

3,026,428,169

7,568,785,289

10,200,147,118

5,390, 777,982

8. Chi phi ban hang

24

94,586,777

75,371,901

112,267,777

464,256,199

9. Chi phi quan ly doanh nghiep

25

1,837,356,680

2,053,427,991

6,215,759,359

7,092,568,929

30

8,091,832,376

37,575,652,713

18,924,749,412

63,452,314,335

11. Thu nhap khac

31

3,298,600,332

2,801,326,348

6,807,753,289

4,314,400,652

12. Chiphikhac

32_

250,470

596,243,326

52,341,088]

811,243,326

13. Ldi nhuan khac (40 = 31 - 32)

40

3,298,349,862

2,205,083,022

14.Tdng Idi nhuan ke loan trirdc thue (50 = 30 + 40)

50

11,390,182,238

39,780,735,735

+ Trong do : lai tien vay

VI.25

Luy kg" tif dau nam
den cuo'i quy nay

Quy 4 nam 2014

1,923,204,500

VI.27

10. Lol nhuan thuan tif hoat dong kinh doanh
[30 = 20 + (21- 22) -(24 + 25)]

6,755,412,201

3,503,157,326

25,680,161,613

66,955,471,661

1

2,505,840,092

13,181,364,667

5,882,559,788

19,900,048,649

60

8,884,342,146

26,599,371,068

19,797,601,825

47,055,423,012

70

296

15. Chi phi thug' TNDN hien hanh

51

VI.30

16. Chi phi thue TNDN hoSn lai

52

VI.30

17. Ldi nhuan sau thue TNDN (60 = 50-51- 52)
18. Lai cd ban tren co phie'u

y^^^^i^^N

KE TOAN TRl/CfNG

Ho Minh Diem Thiiy

66°

1'569


CONG TY CP XAY DtfNG VA GIAO THONG BINH Dl/ONG
Lo G Ducfng Dong Khdi, P. Hoa Phu, TP. TDM, Blnh Duffng

M§uso'B02b-DN
(Ban hanh theo QD so 15/2006/QD-BTC
Ngay 20/03/2006 cua Bo tnfdng ETC)

BAG CAO LUtJ CHUYEN TIEN TE
(Theo phuxrng phap gian tiep)
Quy 4 n3m 2014
Don vi tinh: VND

CHI TIEU

Ma
so

I.

Lmi chuyen tien tu boat dong kinh doanh

1.
2.

Lai nhuan triecfc thue
Dieu chinh cho cdc khoan:
Khau hao tai san co djnh
Cac khoan du phong
Lai, 16 chenh lech ty gia hoi doai chua thuc hiSn
Lai, 16 tu hoat dong dau tir
Chi phi lai vay
Lffi nhuan tit hoat dgng kinh doanh
tnrcrc thay dot von liru dong
Tang, giam cac khoan phai thu
Tang, giam hang ton kho
Tang, giam cac khoan phai tra

Tang, giam chi phi tra truac
Tien lai vay da tra
Thue thu nhap doanh nghiep da nop
Tien thu khac tu hoat dong kinh doanh
TiSn chi khac cho hoat dong kinh doanh

01

Lieu chuyen tien thuan tie hoat dong kinh doanh

20

3.

02
03
04
05
06

08
09
10
11
12
13
14
15
16

Thuyet
minh

V.8, 9

VI.3

V.16

Nam nay

Nam truwc

25.680.161.613

27.174.735.926

4.523.631.745

4.592.029.446

-

-

(651.271.669)
11.746.551.809

(603.480.285)
4.021.986.693

41.299.073.498
17.886.902.605
(147.131.727.089)
95.531.753.923
683.944.423
(11.746.551.809)
(14.801.113.167)
3.377.736.065
(997.736.000)

35.185.271.780
49.671.724.811
21.670.230.469
(45.698.933.861)
8.907.943.806
(4.021.986.693)
(9.740.623.606)

(15.897.717.551)

48.735.821.585

(7.237.805.121)

II. Liru chuyln tiln tir hoat d$ng dau tir
1.
2.
3.
4.

5.
6.
7.

Tien chi de mua sam, xay dung tai san c6 dinh va
cac tai san dai nan khac
TiSn thu tir thanh ly, nhugng ban tai san c6 djnh va
cac tai san dai han khac
Tien chi cho vay, mua cac cong cu no cua
don vi khac
Tien thu hoi cho vay, ban lai cac cong cu ng ciia
dan vi khac
Tien chi dau tu, gop von vao dan vi khac
Tien thu hoi dau tu, gop von vao dan vi khac
Tien thu lai cho vay, co tuc va Igi nhuan dugc chia

24
25
26
27

Lu-u chuyen tien thuan tie hoat dong dau tu-

30

21

V.8

(286.400.000)

(732.678.018)

VI.3

651.271.669

603.480.285

364.871.669

(129.197.733)

22
23


CONG TY CP XAY DUNG VA GIAO THONG BINH DUONG
Ld G Dudng Dong Khdi, P. Hoa PM, TP. TDM, Blnh Duong

Ma
so

CHI TIEU

Thuyet
minh

M§uso'B02b-DN
(Ban hanh theo QD so 15/2006/QB-BTC

Ngay 20/03/2006 cua Bo trtfdng ETC)

Nam nay

NSm truo'c

III. Luu chuyen tien tu hoat dong tai chinh
1.
2.
3.
4.
5.
6.

Tien thu tir phat hanh co philu, nhan gop von cua
chu sa hftu
Tien chi tra gop v6n cho cac chu sa huu, mua lai
co phieu cua doanh nghiep da phat hanh
Tien vay ngan han, dai han nhan dugc
Tien chi tra ng goc vay
TiSn chi tra ng thue tai chinh
C6 tire, Igi nhuan da tra cho chu sa httu

31

32
33
34
35
36

V.13
V.13

262.171.463.889
(216.875.133.248)

212.556.854.282
(191.987.552.061)

V.20

-

(38.980.430.975)

(44.843.677.275)

Luu chuyen tien thuhn tie hoat Song tai chinh

40

6.315.899.666

(24.274.375.054)

Lmi chuyen tien thuan trong nam

50

(9.216.946.216)

24.332.248.798

Tien va tiro'ng duwng tien dSu n3m

60

V.I

28.879.047.461

10.026.800.080

V.I

19.662.101.245

34.359.048.878

Anh huang cua thay d6i ty gia h6i doai quy d6i ngo? 61
Tien va tirang duang tiln cu6i nSm

LAP BIEU

Lifffng

TluQuynh Hoa

70

KE TOAN TRlTOfNG

Ho Minh Diem Thuy

1 nam 2015
DOC


20/01/201509:42:41 AM

PHAN II
TINH HINH THtfC HIEN NGHIA W VOfl NHA
Quy IV Nam 2014
CHI TIEU
I. Thue

Ma
s6'

So' con phai
nop dau ky

So phat sinh trong ky
So' phai nop

So' da nop

Luy ke' tu1 ddu nam
So' phai nop

S6'da nop

So con
phai nop cuo'i ky

10

1. Thue GTGT hang ban noi dia

11

2. Thue GTGT hang nhap khau

12

3. Thue Tieu thu dac biet

13

4. Thue Nhap khau

14

- 222 227 899

1 293 168 079

2 905 391 056

1 236 884 652

10 261 761 928

1070940180

6 764 300 325

14801 113 167

1 865 343 959

940 824 237

824 547 845

- 230 634 272

3 000 000

3 000 000

8 945 009 214

25 890 422 940

Thue' Xua't khau
5. Thue Thu nhap doanh nghiep

15

- 183779333

6. Thue Thu nhap ca nhan

16

- 230 634 272

7. Thue Tai nguyen

17

8. Thue Nha da't

18

9. Tien thue da't

19

10. Cacloai thue khac

20

II. Cac khoan phai nop khac

30

1. Cac khoan phu thu

31

2. Cac khoan phi, le phi

32

3. Cac khoan khac

33

TONG CONG

856 267 764

40

- 636 641 504

4 198 559 135

856 267 764

2 705 649 867


CONG TY CO PHAN XAY DUNG VA GIAO THONG BINH DUONG
THUYET MINH BAG CAO TAI CHINH
Quy IV nam 2014

BAN THUYET MINH BAG CAO TAI CHINH
Quy IV nam 2014
I. BAG DIEM HOAT DONG CUA CONG TY
1. Hlnh thiic so" hifu von: Cong ty cd phan
2. Link vitc kinh doanh : Xay dirng, thuong mai
3. Nganh nghe kinh doanh:
Xay dtfng dan dung va cong nghiep
Xay dung cong trinh giao thong
San lap mat bang
Thi cong dien dan dung va dien cong nghiep
San xuat va lap dat cau kien bang thep , be long cot thep due san
Kinh doanh vat lieu xay dyng, trang tri noi that
Dau tu1 xay difng & kinh doanh cd so" ha tang khu dan cif, khu cong nghiep. Cho thue nha xtfdng, nha
d, nha van phong, kinh doanh bat dong san.
Tu" van, moi gicfi, da'u gia bat dpng san, quang cao, quan ly bat dpng san, san giao dich bat dpng san
Thie't ke' tong the mat bang xay dtfng
Thie't ke quy hoach chi tiet
Thie't ke' cac cong trinh dan dung, cong nghiep
Thie't ke' cong trinh giao thong (cau dtfdng bp)
Thie't ke cong trinh dien trung ha the va bien ap tu1 35KV trd xuong
Thie't ke' he thong dien chie'u sang cac cong trinh dan dung va cong nghiep
Lap dy* an dau tu", dau tu" tai chinh
San xuat vat lieu xay difng
4. Nhdn vien:
Tai ngay 31 thang 12 nam 2014 Cong ty co 246 nhan vien dang lam viec (cuoi nam trtfclc la 271
nhan vien).
II. NAM TAI CHINH, DdN VI TIEN TE Stf DUNG TRONG KE TOAN
1. Nam tai chinh
Nam tai chinh cua Cong ty bat dau tu" ngay 01 thang 01 va ket thuc vao ngay 31 thang 12 hang nam.
2. Dcfn vj tien te suf dung trong ke toan

Ddn vi tien te dv/dc su" dung trong ke' toan la Dong Viet Nam (VND).

III. CHUAN MlTC VA CHE DO KE TOAN AP DUNG
1. Chuan mvfc va Che' do ke toan ap dung
Cong ty ap dung Che' dp ke' toan doanh nghiep Viet Nam dUdc ban hanh theo Quye't dinh so'
15/2006/QD-BTC ngay 20 thang 3 nam 2006 cua Bp truing Bp Tai chinh va cac Thong tif hiTcing
dan thv/c hien Chuan rnvfc va Che' dp ke toan cua Bp tai chinh.
2. Tuyen bo' v6 viec tuan thu Chuan mtfc ke toan va che do ke toan:
Ban Tong Giam do'c dam bao da tuan thu yeu cau cua cac Chuan mifc ke toan va Che' dp ke' toan
doanh nghiep Viet Nam dtfdc ban hanh theo Quye't dinh so' 15/2006/QD-BTC ngay 20 thang 3 nam

- 1-


CONG TY CO PHAN XAY DUNG VA GIAO THONG BINII DUONG
THUYET MINH BAO CAO TAI CHINH
Quy IV nam 2014

• 2006 cua Bo trtfdng Bo Tai chinh cung nhtf cac Thong ttf htfdng dan thtfc hien Chuan mtfc va Che do
ke loan cua Bo Tai chinh trong viec lap Bao cao tai chinh.
3. Hinh thufc ke'toan ap dung
Cong ty su" dung hmh thtfc nhat ky chung tren may vi tinh.

IV. CAC CHINH SACK KE TOAN AP DUNG
1. Co* sof lap bao cao tai chinh
Bao cao tai chinh dtfdc lap tren cd sd ke toan don tich (trtf cac thong tin lien quan den cac luong
tien).
2. Tien va tuWng duttng tien
Tien va cac khoan ttfdng dtfdng tien bao gom tien mat va tien gift ngan hang, tien dang chuyen va
cac khoan dau ttf ngan han co thdi han thu hoi hoac dao han khong qua 3 thang ke tuf ngay mua, de

dang chuyen doi thanh mot lufdng tien xac dinh cung nhu" khong co rui ro trong viec chuyen doi thanh
tien.
3. Hang ton kho
Hang ton kho dtfdc xac dinh tren cd sd gia go'c. Gia go'c hang ton kho bao gom chi phi mua, chi phi
che bie'n va cac chi phi lien quan trv/c tiep khac phat sinh de co dtfdc hang ton kho dia diem va trang
thai hien tai. Chi phi quyen su" dung dat, cac chi phi trtfc tiep va cac chi phi chung co lien quan phat
sinh trong qua trinh dau tu1 xay difng bat dong san.
Gia goc hang ton kho difdc tinh theo phuWng phap gia dich danh va dtfdc hach toan theo phtfdng phap
ke khai thutmg xuyen.
Dtf phong giam gia hang ton kho dtfdc ghi nhan khi gia go'c Idn hdn gia tri thuan co the thtfc hien
dtfdc. Gia tri thuan co the thtfc hien dtfdc la gia ban tfdc tinh cua hang ton kho trtf chi phi tfdc tinh de
hoan thanh san pham va chi phi tfdc tinh can thiet cho viec tieu thu chung.
Tang hoac giam so' dtf dtf phong hang ton kho dtfdc ghi nhan vao gia vo'n hang ban trong ky.
4. Cac khoan phai thu thtfrfng mai va phai thu khac
Cac khoan phai thu thtfdng mai va cac khoan phai thu khac dtfdc ghi nhan theo hoa ddn, chtfng ttf.
Dtf phong phai thu kho doi dtfdc lap cho ttfng khoan nd phai thu kho doi can ctf vao tuoi nd qua han
cua cac khoan nd hoac dtf kie'n mtfc ton that co the xay ra, cu the nhtf sau:
• Bol vdi nd phai thu qua han thanh toan:
o 30% gia tri do'i vdi khoan nd phai thu qua han tu" tren 6 thang den dtfdi 1 nam.
o 50% gia tri do'i vdi khoan nd phai thu qua han tuf 1 nam den dtfdi 2 nam.
o 70% gia tri doi vdi khoan nd phai thu qua han ttf 2 nam den dtfdi 3 nam.
o 100% gia tri do'i vdi khoan nd phai thu qua han ttf 3 nam trd len.
• Doi vdi nd phai thu chtfa qua han thanh toan nhtfng kho co kha nang thu hoi: can ctf vao dtf kien
mtfc ton that de lap dtf phong.
Tang hoac giam so' dtf dtf phong nd phai thu kho doi dtfdc ghi nhan vao chi phi quan ly doanh nghiep
trong nam.

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CONG TY CO PHAN XAY DlJNG VA GIAO THONG BINH DtfcfNG
THUYET MINH BAG CAO TAI CHINH
Quy IV nam 2014

5. *Tai san c6 d|nh htfu hinh
Tai san co' dinh hiJu hmh du'dc the hien theo nguyen gia tru" hao mon luy ke. Nguyen gia tai san co
dinh hQu hmh bao gom toan bo cac chi phi ma Cong ty phai bo ra de co dtfdc tai san co' dinh tinh den
thdi diem dtfa tai san do vao trang thai san sang sir dung. Cac chi phi phat sinh sau ghi nhan ban dau
chi du'dc ghi tang nguyen gia tai san co dinh ne'u cac chi phi nay chac chan lam tang Idi ich kinh te
trong ttfdng lai do su" dung tai san do. Cac chi phi khong thda man dieu kien tren du'dc ghi nhan ngay
vao chi phi.
Khi tai san co dinh hffu hinh du'dc ban hay thanh ly, nguyen gia va khau hao luy ke dirdc xoa so va
bat ky khoan lai 16 nao phat sinh do viec thanh ly deu du'dc tinh vao thu nhap hay chi phi trong ky.
Tai san co' dinh hu"u hinh du'dc khau hao theo phtfdng phap du"dng thang dya tren thdi gian hu"u dung
iTdc tinh. So' nam khau hao cua cac loai tai san co' dinh hiJu hinh nhu" sau:
Loai tai san co'dinh
So' nam
Nha cu-a, vat kien true
05 - 25 nam
May moc thie't bi
03 - 07 nam
Phtfdng tien van tai, truyen dan
06 - 10 nam
Thie't bi dung cu quan ly
04 - 05 nam
Tai san co dinh khac
04 nam
6. Tai san co' dinh vo hmh
Tai san co dinh vo hinh du'dc the hien theo nguyen gia tru1 hao mon luy ke. Tai san co dinh vo hinh
cua Cong ty bao gom:

Quyen si'f dung dot la tien thue dat Cong ty tra mot Ian cho nhieu nam va du'dc cap Giap chtfng nhan
quyen su" dung dat. Quyen sir dung dat nay du'dc khau hao theo thdi nan thue dat la 49 nam.
Phdn mem may tinh
Gia mua cua phan mem may tinh ma khong phai la mot bo phan gan ket vdi phan cirng co lien quan
thi du'dc vo'n hoa. Nguyen gia cua phan,mem may tinh la toan bo cac chi phi ma Cong ty da chi ra
tinh den thcfi diem dtfa phan mem vao sir dung. Phan mem may tinh chide khau hao theo phifdng
phap dutlng thang trong 03 nam.
7. Chi phi xay dvfng cd ban dd dang
Chi phi xay dvrng cd ban dd dang phan anh cac chi phi lien quan tru/c tie'p de'n vice xay difng nha
xu"dng va lap dat may moc, thie't bi chtfa hoan thanh va chvfa lap dat xong. Cac tai san dang trong qua
trinh xay dyng cd ban dd dang va lap dat khong du'dc tinh khau hao.
8. Chi phi di vay

Chi phi di vay chide ghi nhan vao chi phi khi phat sinh. TriTdng hdp chi phi di vay lien quan trifc tie'p
de'n viec dau tir xay dtfng hoac san xua't tai san dd dang can co mot thdi gian du dai (tren 12 thang)
de co the du"a vao su" dung theo muc dich dinh tru"dc hoac ban thi chi phi di vay nay du'dc von hoa.
Doi vdi cac khoan vo'n vay chung trong do co su" dung cho muc dich dau tu1 xay difng hoac san xua't
tai san dd dang thi chi phi di vay vo'n hoa du'dc xac dinh theo ty 16 vo'n hoa doi vdi chi phi luy ke binh
quan gia quyen phat sinh cho viec dau til xay dilng cd ban hoac san xua't tai san do. Ty le vo'n hoa
du'dc tinh theo ty 16 lai suat binh quan gia quyen cua cac khoan vay chtfa tra trong ky, ngoai trif cac
khoan vay rieng biet phuc vu cho muc dich hinh thanh mot tai san cu the7.
9. D§u W tai chinh

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CONG TY CO PHAN XAY DlJNG VA GIAO THONG BINII DUONG
THUYET MINH BAG CAO TAI CHINH
Quy IV nam 2014

•Cac khoan dau tif vao cac to cMc kinh te' difdc ghi nhan theo gia go'c. Tien lai, cd itfc, Idi nhuan cua
cac ky trtfcfc khi khoan dau tif dtfdc mua difdc hach toan giam gia tri cua chinh khoan dau tif do. Tien
lai, co ttic va Idi nhuan cua cac ky sau khi khoan dau tif dtfdc mua dufdc ghi nhan doanh thu.
Dif phong cho cac khoan dau tif vao to chifc kinh te' khac difdc trich lap khi cac to chlrc kinh te' nay bi
16 (trvf trifdng hdp 16 theo ke' hoach da difdc xac dinh trong phifdng an kinh doanh trifdc khi dau Uf)
vdi mifc trich lap bang chenh lech giffa vo'n gop thifc te cua cac ben tai to chitfc kinh te va von chu sd
htfu thifc co nhan (x) vdi ty 16 gop vo'n cua Cong ty so vdi long so" vo'n gop thifc tc' cua cac ben tai to
chtfc kinh te.
Tang, giam so du1 du1 phong cac khoan dau ttf tai chinh dufdc ghi nhan vao chi phi tai chinh trong ky .
Khi thanh ly mot khoan dau M, phan chenh lech giOa gia tri thanh ly thuan va gia tri ghi so difdc
hach toan vao thu nhap hoac chi phi.
10. Chi phi tra trifdic dai ban
Tien thue dot tra trv/dc the hien khoan tien thue daft da tra cho phan dat Cong ty dang su" dung. Tien
thue dat dufdc phan bo theo thcfi han thue qui dinh tren hdp dong thue dat.
Cac cong cu, dung cu da dtfa vao sir dung du"dc phan bo vao chi phi trong ky theo phifdng phap
diTdng thang vdi thdi gian phan bo 2 nam.
11. Chi phi phai tra
Chi phi phai tra dvfdc ghi nhan difa tren cac u"dc tinh hdp ly ve so tien phai tra cho cac hang hoa, dich
vu da su" dung trong ky.
12. Trcf cSp thoi viec va bao hig'm that nghiep
Cong ty phai chi tra trd cap thoi viec cho ngvfdi lao dong co thdi gian lam viec tai Cong ty tif 12
thang trd len tinh den ngay 31 thang 12 nam 2008 vdi mite chi tra bang V2 thang Ivfdng cong phu ca'p
lu"dng (neu co) blnh quan cua sau thang lien ke trv/dc thcfi diem thoi viec cho 01 nam lam viec.
Theo Luat bao hie'm xa hoi, ke tu" ngay 01 thang 01 nam 2009 Cong ty phai dong quy Bao hiem tha't
nghiep do cd quan Bao hiem xa hoi Viet Nam quan ly vdi ty 16 01% cua mtfc thap hdn giffa lifdng cd
ban cua ngtfdi lao dong hoac 20 Ian rnvrc lu"dng tol thieu chung difdc Chinh phu qui dinh trong tifng
thdi ky. Vdi viec ap dung che' do bao hiem that nghiep Cong ty khong phai tra trd cap thoi viec cho
thdi gian lam viec cua ngtfdi lao dong tijf ngay 01 thang 01 nam 2009.
Trd cap thoi viec difdc ghi nhan vao chi phi quan ly doanh nghiep khi chi tra cho ngutn' lao dong.
13. Cac khoan dvf phong phai tra

Du1 phong cho bao hanh san pham difdc lap cho tifng cong trlnh xay lap cd cam ket bao hanh.
Mifc trich lap du" phong chi phi bao hanh cong trmh difdc tinh tif 01% - 5% tren doanh thu cac cong
trmh xay lap co yeu cau bao hanh.
14. Nguon vo'n kinh doanh
Von dau tticua chu sd hitu
Vo'n dau tu" cua chu sd hffu difdc ghi nhan theo so' thifc te' da dau tu" cua cac cd dong.
Von khdc cua chu scf hitu
Vo'n khac difdc hinh thanh do bo sung tif ke't qua hoat dong kinh doanh, danh gia lai tai san va gia tri
con lai giifa gia tri hdp ly cua cac tai san difdc tang, bie'u, tai trd sau khi trif cac khoan thue phai nop
(ne'u cd) lien quan de'n cac tai san nay.

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CONG TY CO PHAN XAY DUNG VA GIAO THONG BINH DUCfNG
THUYET MINH BAG CAO TAI CHINH
Quy IV nam 2014

15. Co life
Co ttfc dtfdc ghi nhan la no" phai tra khi dtfdc cong bo'.
16. Trich lap cac quy
Cac quy dtfdc trich lap va stf dung nhtf sau:
Muc dich
• Quy dau ttf phat trien
Md rpng hoat dong kinh doanh hoac dau ttf theo chieu sau cua
Cong ty
•

•

Quy dtf phong tai chinh

Bu dap nhtfng ton that, thict hai xay ra trong qua trinh kinh
doanh hoac cac trtfdng hdp bat kha khang, ngoai dtf kien nhtf
thien tai, hoa hoan,...
Quy khen thtfdng, phuc Khen thtfdng, khuye'n khich Idi ich vat chat, cai thien va nang
Idi
cao ddi song vat chat va tinh than cho ngtfdi lao dong

Mite trich lap cac quy dtfdc thtfc hien theo Nghi quyet Dai hoi cd dong hang nam.
17. Thue'thu nhap doanh nghiep
Chi phi thue' thu nhap doanh nghiep trong nam bao gom thue' thu nhap hien hanh va thue' thu nhap
hoan lai.
Thue thu nhap hien hanh la khoan thue dtfp'c tinh dtfa tren thu nhap tinh thue. Thu nhap tinh thue'
chenh lech so vdi Idi nhuan ke' toan la do dieu chinh cac khoan chenh lech tarn thdi giffa thue' va ke
toan, cac chi phi khong du'p'c tru* cung nhtf dieu chinh cac khoan thu nhap khong phai chiu thue' va cac
khoan 16 du"dc chuyen.
Thue thu nhap hoan lai la khoan thue thu nhap doanh nghiep se phai nop hoac se dtfdc hoan lai do
chenh lech tarn thdi gitfa gia tri ghi so cua tai san va nd phai tra cho muc dich bao cao tai chinh va
cac gia tri dung cho muc dich thue'. Thue' thu nhap hoan lai phai tra difdc ghi nhan cho tat ca cac
khoan chenh lech tarn thdi chiu thue'. Tai san thue thu nhap hoan lai chi dtfdc ghi nhan khi chac chan
trong ttfdng lai se co Idi nhuan tinh thue de su1 dung nhtfng chenh lech tarn thdi dtfdc kha'u trtf nay.
Gia tri ghi so cua tai san thue thu nhap doanh nghiep hoan lai dtfp'c xem xet lai vao ngay ke't thuc ky
ke toan va se dtfdc ghi giam den mite dam bao chac chan co du lp"i nhuan tinh thue cho phep Idi ich
cua mot phan hoac toan bp tai san thue' thu nhap hoan lai dtfdc stf dung. Cac tai san thue' thu nhap
doanh nghiep hoan lai chtfa dtfdc ghi nhan trtfdc day dtfdc xem xet lai vao ngay ke't thuc ky ke toan
va dtfdc ghi nhan khi chac chan co du Idi nhuan tinh thue de co the sir dung cac tai san thue thu nhap
hoan lai chtfa ghi nhan nay.
Tai san thue' thu nhap hoan lai va thue' thu nhap hoan lai phai tra dtfp'c xac dinh theo thue' suat dtf
tinh se ap dung cho nam tai san dtfdc thu hoi hay nd phai tra dtfdc thanh toan dtfa tren cac mite thue'

suat co hieu Itfc tai ngay ke't thuc nam tai chinh. Thue thu nhap hoan lai dtfp'c ghi nhan trong bao cao
ke't qua kinh doanh trtf khi lien quan den cac khoan muc dtfp'c ghi thing vao vo'n chu sd htfu khi do
thue' thu nhap doanh nghiep se dtfdc ghi thang vao vo'n chu sd htfu.
18. Nguyfin tac ghi nhan doanh thu va thu nhap
Doanh thu ban hang hoa
Doanh thu ban hang hoa dtfdc ghi nhan khi phan Idn rui ro va Idi ich gan lien vdi vice sS htfu cung
nhtf quyen quan ly do dtfp'c chuyen giao cho ngtfoi mua, va khong con ton tai ye'u to' khong chac chan
dang ke lien quan den viec thanh toan tien, chi phi kern theo hoac kha nang hang ban bi tra lai.
Doanh thu ban Id dat da xay ditng cdsd ha tang

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CONG TY CO PHAN XAY Dl/NG VA GIAO THONG BINII DUONG
THUYET MINH BAO CAO TAI CHINH
Quy IV nam 2014

'Doanh thu ban 16 dat da xay dtfng cd sd ha tang difdc ghi nhan khi da hoan thanh cd ban cong tac
xay difng cd sd ha tang va 16 dat da difdc ban giao cho khach hang.
Doanh thu xay difng
Khi ket qua thifc hien hdp dong difp'c ifdc tinh mot each dang tin cay thi:
• Bo'i vdi cac hdp dong xay difng qui dinh nha thau difp'c thanh loan theo tie'n do ke' hoach, doanh
thu va chi phi lien quan de'n hdp dong difdc ghi nhan tifdng iJng vdi phan cong vice da hoan thanh
do Cong ty tu" xac dinh.
• B6'i vdi cac hdp dong xay difng qui dinh nha thau difdc thanh toan theo gia tri kho'i lifdng thifc
hien, doanh thu va chi phi lien quan den hdp dong difp'c ghi nhan tifdng ting vdi phan cong vice
da hoan thanh difdc khach hang xac nhan va difdc phan anh tren hoa ddn da lap.
Cac khoan tang, giam kho'i lifdng xay lap, cac khoan thu boi thifdng va cac khoan thu khac chi dtfdc
ghi nhan doanh thu khi da difdc tho'ng nhat vdi khach hang.
Khi ke't qua thifc hien hdp dong xay difng khong the ifdc tinh difdc mot each dang tin cay, thi:

• Doanh thu chi difdc ghi nhan tifdng difdng vdi chi phi cua hdp dong da phat sinh ma viec hoan tra
la tifdng do'i chac chan.
• Chi phi cua hdp dong chi difdc ghi nhan vao chi phi khi da phat sinh.
Chenh lech giffa tong doanh thu luy ke cua hdp dong xay difng da ghi nhan va khoan tien luy ke ghi
tren hoa ddn thanh loan theo tien dp ke' hoach cua hdp dong difdc ghi nhan la khoan phai thu hoac
phai tra theo tie'n dp ke hoach cua cac hdp dong xay difng.
Tien Idi
Tien lai difp'c ghi nhan tren cd sd thdi gian va lai suat thyc te' tifng ky.
Co ti(c va Iffi nhiian diMc chia
Co tu"c va Idi nhuan difdc chia dtfdc ghi nhan khi Cong ty difdc quyen nhan co' tifc hoac Idi nhuan tif
viec gop vo'n. Rieng cd ttfc nhan bang co phieu khong ghi nhan vao thu nhap ma chi theo doi so
lifdng tang them.
19. Tai san tai chinh
Phan loai tai san tai chinh
Viec phan loai cac tai san tai chinh nay phu thupc vao ban chat va muc dich cua tai san tai chinh va
difp'c quyet dinh tai thdi diem ghi nhan ban dau. Cac tai san tai chinh cua Cong ty chi gom nhom cac
khoan cho vay va phai thu, tai san tai chinh san sang de ban.
Cac khoan cho vay va phai thu
Cac khoan cho vay va phai thu la cac tai san tai chinh phi phai sinh vdi cac khoan thanh toan co' dinh
hoac co the xac dinh va khong difdc niem yet tren thi trifdng.
Tai san tai chinh san sang de ban
Tai san tai chinh san sang de ban la cac tai san tai chinh phi phai sinh difdc xac dinh la sSn sang de
ban hoac khong difp'c phan loai la cac tai san tai chinh ghi nhan theo gia tri hp"p ly thong qua Bao cao
ke't qua hoat dong kinh doanh, cac khoan dau tif giif de'n ngay dao han hoac cac khoan cho vay va
phai thu.
Gia tri ghi so ban dau cua tai san tai chinh
Cac tai san tai chinh difdc ghi nhan tai ngay mua va difng ghi nhan tai ngay ban. Tai thdi diem ghi
nhan Ian dau, cac tai san tai chinh difp'c ghi nhan theo gia mua/chi phi phat hanh cong cac chi phi
phat sinh khac lien quan tnfc tie'p de'n viec mua, phat hanh tai san tai chinh do.

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CONG TY CO PHAN XA Y Dl/NG VA GIAO THONG BINH DlTCfNG
THUYET MINH BAG CAO TAI CHINH
Quy IV nam 2014

20. .No1 phai tra tai chinh va cong cu Vo'n chu sd hffu
Cac cong cu tai chinh dtfdc phan loai la nd phai tra tai chinh hoac cong cu v6n chu sd hiru tai then'
diem ghi nhan ban dau phu hdp vdi ban chat va dinh nghia cua nd phai tra tai chinh va cong cu von
chu sd hffu.
No" phai tra tai chinh
Vice phan loai cac khoan nd tai chinh phu thuoc vao ban chat va muc dich cua khoan nd tai chinh va
du'dc quyet dinh tai thdi diem ghi nhan ban dau. Nd phai tra tai chinh cua Cong ty gom: cac khoan
phai tra ngtfdi ban, vay va nd, cac khoan phai tra khac.
Tai thdi diem ghi nhan Ian dau, cac khoan nd phai tra tai chinh khac du'dc ghi nhan ban dau theo gia
goc tru" cac chi phi phat sinh khac lien quan tryc tiep den nd phai tra tai chinh do.
Cong cu von chu sd hitu
Cong cu von chu sd hffu la hdp dong chihig to du'dc nhiJng Idi ich con lai ve tai san cua Cong ty sau
khi tru1 di toan bo nghia vu.
21. Bu truf cac cong cu tai chinh
Cac tai san tai chinh va nd phai tra tai chinh chi du'dc bu trtf vdi nhau va trmh bay gia tri thuan tren
Bang can do'i ke' toan khi va chi khi Cong ty:
• Co quyen hdp phap de bu trif gia tri da du'dc ghi nhan; va
• Co du1 dinh thanh toan tren cd sd thuan hoac ghi nhan tai san va thanh toan nd phai tra cung mot
thdi diem.
22. Bao cao theo bo phan
Bp phan theo linh vyc kinh doanh la mot phan co the xac dinh rieng biet tham gia vao qua trinh san
xuat hoac cung cap san pham, dich vu va co riii ro va Idi ich kinh te khac vdi cac bo phan kinh doanh
khac.

Bo phan theo khu vyc dia ly la mot phan cd the xac dinh rieng biet tham gia vao qua trinh san xuat
hoac cung cap san pham, dich vu trong pham vi mot moi trv/dng kinh te cu the va cd rui ro va Idi ich
kinh te khac vdi cac bo phan kinh doanh trong cac moi trtfdng kinh te khac.
23. Ben lien quan
Cac ben du'dc coi la lien quan neu mot ben cd kha nang kiem soat hoac cd anh hifdng dang ke doi
vdi ben kia trong viec ra quyet dinh cac chinh sach tai chinh va hoat dong.
Cac ben cung du'dc xem la ben lien quan neu cung chiu su" kiem soat chung hay chiu anh hu"dng dang
ke chung.
Trong viec xem xet mo'i quan he cua cac ben lien quan, ban chat cua moi quan he du'dc chu trong
nhieu hdn hinh thifc phap ly.
Giao dich vdi cac ben cd lien quan trong ky du'dc trinh bay d thuyet minh so' VII. 1.
V. THONG TIN BO SUNG CHO CAC KHOAN MUC TRINH BAY TRONG BANG CAN DOI KE
TOAN
1. Tien va cac khoan tiffing du'o'ng tien
Tien mat
Tien gift ngan hang

So cum ky
251.959.757
19.403.841.488

So dau nam
256.347.039
28.622.700.422

Cong

19.655.801.245

28.879.047.461

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CONG TY CO PHAN XA Y DL/NG VA GIAO THONG BINH Dl/ONG
THUYET MINH BAO CAO TAI CHINH
Quy IV nam 2014

2. * Phai thu cua khach hang

-

Cac khach hang cua hoat dong xay dimg
Cac khach hang cua hoat dong bat dong san

S(> cuo'i ky
168.367.708.725
145.369.681.994

So dflu nam
279.993.666.258
52.232.313.325

Cong

313.737.390.719

332.225.979.583

S6' cuo'i kv

110.173.142
127.423.021

So dtlu nam
3.651.077.264
3.354.043.978

237.596.163

7.005.121.242

So cuo'i kv

So dau nam

798.410.140

798.410.140

23.506.945
89.077.500
1.287.704.428
2.995.892.000
5.194.591.013

23.506.945
77.853.973
577.779.491
1.036.552.872
2.514.103.421

S6" cudi ky
513.719.213.231

So dau nam
365.424.298.637
1.266.850.000

3. Tra triro'c cho ngiroi ban
Tra tru'dc tien vat tu" va dich vu khac
- Tra tru'dc cho cac nha thau phu
Cong
4. Cac khoan phai thu khac
Tien dat con phai thu Cty DT PT CN Becamex IDC
Corp
- Cac khoan phai thu khac (tien dong ho.nu'dc cac
k/hang mua nha TTTM MP II)
Bhxh, bhyt, trd cap TN phai thu
Phai tra phai nop khac (Thue TNDN tarn nop BDS)
- Phai thu khac
Cong
5. Hang ton kho
Chi phi san xuat kinh doanh dd dan£
Hang hoa
- Cong cu, dung cu
Nguyen lieu, vat lieu chinh
Cong

26.700.000
83.262.495

513.829.175.726

366.691.148.637

6. Chi phi tra trutfc ngan han
Tang trong ky

So dau guv

KC't ehuyen vao
chi phi trong ky

So cuoi ky

I. Chi phi tra tnflk
Chi phi sffa xe, vo ruot xe
Dong phuc nhan vien, bao ho lao
dong
Chi phi xang, dau, nhcit
Chi phi cong cu, chi phi khac
CQllg

II. Chi phi cho" ket chuyen
Cong

283,360,264

71,959,094

(137,574,933)

217,744,425

78,281,859

671,598,635
742,701,794
74,531,156
1,560,790,679

(152,644,245)
(742,701,794)
(74,531,156)
(1,107,452,128)

597,236,249

-

361,642,123
94,586,777
525,121,564

(94,586,777)
1,560,790,679

(1,202,038,905)

814,980,674

814,980,674


CONG TY CO PHAN XA Y Dl/NG VA GIAO THONG BINII DUONG
THUYET MINH BAO CAO TAI CHINH
Qu^ IV nam 2014

7. Thue va cac khoan phai thu Nha Nutfc
So cuoi ky

So dau nam

- Thue' thu nhap ca nhan

230.634.272

346.910.664

Cong

230.634.272

346.910.664

So cuoi ky

So dau nam

8. Tai san ngan han khac

- Tarn tfng

5.000.000

Cong

5.000.000

9. Tmh hmh tang, giam tai san co' dinh
9.1 Tai san co dinh hitu hmh
^^v^Nhom

Nha cila

May moc

PhuWng tien

Thie't bi dung

Tai san co'

Chitieu ^"""---^

vat kien true

thie't bi

van tai

cu quan ly

djnh khac

2,480,953,187

1,314,511,581

Cong

1. Nguyen gia
- So dau quy

10,355,130,349

18,060,777,404

17,687,974,296

49,899,346,817

-

- So mua trong ky
- So giam trong ky

- So cuoi ky

10,355,130,349

18,060,777,404

17,687,974,296

2,480,953,187

1,314,511,581

49,899,346,817

-

2. Gia tri hao mon
- So dau quy
- Kha'u hao trong ky
- Giam trong ky

2,881,477,924

13,726,375,869

16,903,054,196

1,909,938,667

1,186,931,152

36,607,777,808

92,139,255

620,787,742

77,515,551

45,528,183

14,809,371

850,780,102

2,973,617,179

14,347,163,611

16,980,569,747

1,955,466,850

1,201,740,523

37,458,557,910

- So dau quy

7,473,652,425

4,334,401,535

784,920,100

571,014,520

127,580,429

13,291,569,009

- So cuoi ky

7,381,513,170

3,713,613,793

707,404,549

525,486,337

112,771,058

12,440,788,907

- So cuoi ky

-

3. Gia tri con lai

Quyen su" dung dat da dufdc the chap de dam bao cho khoan vay ngan han cua Ngan hang thifdng mai co
phan dau tu* va phat trien Viet Nam - Chi nhanh Binh Du'dng.
9.2 Tai sdn co dinh vo hinh

Tai san co' dinh vo hinh la phan mem ke' toan va quyen su" dung dat
Phan mem may vi tinli

Quyen sit dung dat

Tong cong

* Nguy6n gia
- So dau quy

96,632,000

5,499,945,811

5,596,577,811

- Mua trong ky
- So giam trong ky
So cuoi ky

96,632,000

5,499,945,811

5,596,577,811

96,632,000
0
96,632,000

766,999,218
28,060,947
795,060,165

863,631,218
28,060,947
891,692,165

0
0

4,732,946,593
4,704,885,646

4,732,946,593
4,704,885,646

* Gia tri hao mon
- So dau quy

Kha'u hao trong ky
So cuoi ky

* Gia tri con lai
- So dau quy
So' cuoi ky

-9-

CONG TY CO PHAN XAY Dl/NG VA GIAO THONG BINH Dl/CfNG
THUYET MINH BAD CAO TAI CHINH
Quy IV nam 2014

10. Dau tu* dai ban khac
So cuo'l ky

So dau nam

Dau ttf vao Cong ty co phan dau tif & kinh doanh bat
dong san Binh Dtfdng

2.000.000.000

2.000.000.000

Cong

2.000.000.000

2.000.000.000

Khoan dau ttf vao Cong ty co phan dau tir va kinh doanh bat dong san Binh DiTdng co von dieu le
70.000.000.000 VND, ty le gop von la 2,86%.

11. Chi phi tra trutfc dai ban

So dau quv
Tien thue daft
Gian giao, coffa

Cong

ky

4,020,009,996
11,328,401
4,031,338,397

chi phi trong ky
0
(24,917,418)
0
(11,328,401)
(36,245,819)

So cuoi ky
3,995,092,578
3,995,092,578

12. Tai san dai ban khac
So cuoi ky

So dau nam

Ky quy, ky
- Ky quy 1
ban cho NH VID Public
diB
D
- Ky quy GDI thi cong TP Mdi

BD

334.375.000

334.375.000

312.840.000

312.840.000

Cong

647.215.000

647.215.000

13. Vay va no* ngan ban
So cuoi ky

So dau nam

Ngan hang thUiMg mai co phan hang hai Viet Nam - Chi
nhanh Binh Dticfng (i)

45.914.104.840

22.804.984.454

Ngan Hang thutfng mai cdphan dau tu va phat trien Viet Nam
- Chi nhanh Bmh Ditang

64.008.336.219

43.322.952.776

Ngan Hang thuang mai co phan Ngoai Thitang -Chi nhanh
Binh Duang (ii)

45.127.532.727

43.625.705.9 J 5

===
155.049.973.786

=^^
^^^=
109.753.643.145

Vay ngan han ngan hang

Cong

Khoan vay Ngan hang thu'dng mai cd phan hang hai Viet Nam - Chi nhanh Binh Dtfdng de bo sung
vo'n lifu dong. Khoan vay nay dtfdc dam bao bang bao lanh thanh toan cua Tong Cong ty dau tu" va
phat trien cong nghiep - TNHH mot thanh vien.
Khoan vay Ngan hang thiTdng mai cd phan ngoai thu'dng Viet Nam - Chi nhanh Binh DiTdng de bd
sung vo'n lull dong. Khoan vay nay dtfdc tin chap khong co dam bao bang tai san.
1

Khoan vay Ngan hang thu'dng mai cd phan dau tu1 va phat trien Viet Nam - Chi nhanh Binh Dtfdng de
bd sung vo'n him dong. Khoan vay nay dirdc tin chap va the chap mot phan tai san.

- 10-


CONG TY CO PHAN XA Y Dl/NG VA GIAO THONG BINII DlJONG
THUYET MINH BAO CAO TAI CHINH
Quy IV nam 2014

Chrtiet sophdt sinh ve cdc khoan vay va net ngan han:
So dau Quy
So' tien vay phat sinh
So'tien vay da tra
- Socuo'iky

127.477.523.534
70.439.730.920
(42.867.280.688)
155.049.973.786

14. Phai tra cho ngu'di ban
Phai tra tien vat tir va dich vu khac
Phai tra cho cac nha thau phu

So cuoi ky
44.313.887.096
87.985.815.171

So dau nam

96.542.971.726
82.601.661.276

Cong

132.299.702.267

179.144.633.002

So' cuoi kv
1.518.000.000

So' dau nam

Khach hang ca nhan

28.942.799.862

18.744.308.512

Cong

30.460.799.862

18.744.308.512

15. Ngufti mua tra tien trtfcfc
Cong ty TNHH NOVA (VN)

16. Thue va cac khoan phai nop cho nha nu'o'c

So' con phai

So' phai nop

nop dlu nam

trong ky

Thue' gia til gia tang

(222,227,899)

1,293,168,078

Thue thu nhap doanh nghiep

(183,779,333)

2,135,852,147

Cac loai thue' khac
Cong

0
(406,007,232)

So' da nop trong kv

So eon phai
nop cuo'i kv

1,070,940,179

(237,735,364)

1,714,337,450
0

3,429,020,225

(237,735,364)

2,785,277,629

Thue GTGT
Cong ty nop thue GTGT theo phtfdng phap khau tru".
Thue' suat ap dung: 10%
Thue'TNDN
Cong ty phai npp thue' thu nhap doanh nghiep cho cac khoan thu nhap tinh thue' v<3i thue suat 22%.
Xem thuyet minh VI.9
Cdc loai thue khac
Cong ty ke khai va nop theo qui dinh hien hanh.
17. Phai tra ngufti lao dong

Luong thang 12

So' CUCM ky
1.654.864.903

So'dau nam
2.412.941.342

Cong

1.654.864.903

2.412.941.342

- 11-


CONG TY CO PHAN XAY DUNG VA GIAO THONG BINH Dl/CfNG
THUYET MINH BAO CAO TAI CHINH
Quy IV nam 2014

18. Chi phi phai tra
- Cong trinh nha pho mai KLH RichTown
- Cong trinh Nha Lien ke A,B,C,D
- Cong trinh Bia diem kiem hoa - Hai quan
- Chi phi khac

So cuoi ky
21.273.342.200
84.140.432.458

So d3u nam

6.106.208

1.534.358.907
72.000.000

105.419.880.866

1.606.358.907

Kinh phi cong doan
Nhan tien dat coc mua nha dy an Rich town,
PTMDV
Tien bao hanh 5% giff lai cua nha thau phu
Thue TNCN tarn tlni
Tien cd tu"c phai tra

So cuoi ky
92.772.546

So d3u nam
53.866.034

3.816.736.000
271.063.957
186.121.159
408.549.750

3.910.000.000
796.533.228
349.063.211
388.980.725

Cong

4.775.243.412

5.498.443.198

Quy khen thtfcfng, phuc Idi

So cuoiky
64.897.131

So'd8u nam
15.024.622

Cong

64.897.131

15.024.622

So cuoi ky
30.669.072.732
64.444.090.970
95.113.163.702

So dau nam
36.440.721.824

Cong

19. Cac khoan phai tra, phai nop khac

20. Quy khen thutfng, phuc lofi

21. Doanh thu chu"a thvfc hien
Khach hang nop tien nha du" an Rich town
Khach hang nop tien nha dtf an Nha LK A, B,C,D
Cong

15.704.545.458
52.145.267.282

22. V6'n chu so? hCfu
22.7 Bang doi chieu bie'n dong cua von chu so" hffu
Thong tin ve bie'n dong cua vo'n chu sd hiru du"cfc trinh bay d Phu luc dinh kem.
22.2 Chi tiet von dau tit cua chu so" hffu
So' cuo'i ky

- Von dau M cua nha niTdc
- Cac co dong khac
Cong

155.472.580.000
144.527.420.000
300.000.000.000

So dau nam

155.472.580.000
144.527.420.000
300.000.000.000

Cotiic
Trong ky, Cong ty co phat sinh tra co' ttfc.
Cophieu
So' lifting co phie'u dang ky phat hanh
So' lu'dng co phie'u da ban ra cong chung

So' cuo'i ky
30.000.000
30.000.000

ScYdau nam
30.000.000
30.000.000
- 12-


CONG TY CO PHAN XA Y DUNG VA GIAO THONG BINII DUONG
THUYET MINH BAO CAO TAI CHINH
Quy IV nam 2014

So' cum ky
30.000.000

So dau nam
30.000.000

30.000.000
30.000.000

30.000.000

30.000.000

So cudi ky
7.271.654.085
7.271.654.085

So'dau nam
7.271.654.085
7.271.654.085

-

Co phieu pho thong
Co phieu Uu ddi
So' Itfcfng cd phieu duUc mua lai
Co phieu pho thong
Co phieu uu ddi
So lirp-ng co phieu dang luU hanh
Co phieu pho thong
Co phieu uu ddi
Menh gia co phie'u dang lifti hanh: 10.000 VND.
22.3 Von khdc cua chii so" hffu
Vo'n khac cua chu sd hffu
Cong
23. Cac quy Cong ty
Chi tieu
Quy dau ttfphat trien
Quy du" phong tai chinh
Quy khen thu'dng
Quy phuc Idi

CONG

So dau quy
15,685,664,007

Tang trong ky

4,357,378,677
48,239,733
16,657,398
20,107,939,815 ::• :•

.. '

Giam trong ky

So cudi ky
15,685,664,007

-

-

.

.

-

-

4,357,378,677
48,239,733
16,657,398

.0

0

20,107,939,815

Muc dich trich lap quy dau titphdt trien vd quy da"phong tai chinh
- Quy dau tufphat trie'n dung de bo sung vo'n dieu le cua cong ty
- Quy du" phong tai chinh dung de:
+ Bu dap nhffng ton that, thiet hai ve tai san, cong no* khong doi dtfdc xay ra trong qua trinh kinh
doanh.
+ Bu dap khoan 16 cua cong ty.
-Quy khen thu'dng phuc Idi dung de khen thu'dng, nang cao ddi so'ng tinh than cua ngu"di lao dong.
VI. THONG TIN BO SUNG CHO CAC KHOAN MUC TRINH BAY TRONG BAO CAO KET QUA
HOAT DONG KINH DOANH
1. Doanh thu ban hang va cung cap djch vu
Kynav
Kv truVk
Tong doanh thu:
303.753.596.531
- Doanh thu ban hang hoa
- Doanh thu Bat dong san
166.887.699.551
66.806.000.000
- Doanh thu hoat dong xdy dung

56.863.028.930
236.947.596.531
Cac khoan giant trit doanh thu:
- Gidm doanh thu hoat dong xdy difng
1.923.204.500
Doanh thu thuSn
221.827.523.981
303.753.596.531
Ky nai
Ky truffle
- 13-


CONG TY CO PHAN XAY DUNG VA GIAO THONG BINH DUdNG
THUYET MINH BAO CAO TAl CHINH
Quy IV nam 2014
Trong do:

- Doanh thu thudn ban hang hoa
Doanh thu thudn kinh doanh bat dong san
- Doanh thu thudn hoat dong xay dung

166.887.699.557
54.939.824.430

66.806.000.000
236.947.596.531

2. Gia von hang ban
Kv truflc

- Gia v6n cua hang hoa
- Gia von Bat dong san
- Gia von cua hoat dong xay dyng

156.596.490.687
52.253.341.668

55.448.980.000
203.318.192.268

208.849.832.355

258.767.172.268

Ky nay
57.150.279

15.362.098

Kv truVk
199.014.169
29.191.231

72.512.376

228.205.400

V

Chi phi lai tien vay

K y nay
3.026.428.169

Ky trtfrfc
1.368.785.289

Cong

3.026.428.169

1.368.785.289

Chi phi lai tien vay

Ky nay
94.586.777

Ky Iriidc
75.371.901

Cong

97.586.777

75.371.901

Cong
3. Doanh thu hoat dong tai chfnh
- Lai tien gift co ky han

- Lai tien gui khong ky han
Cong
4. Chi phi tai chfnh

X

5. Chi phi ban hang

6. Chi phi quan ly doanh nghiep

Chi phi nhan vien
-

Chi phi kha'u hao tai san co' dinh

-

Chi phi khac
Cong

Ky nay
1,377,071,807

Ky trutfc
1,329,590,442

69,731,208

71,628,576

390,553,665

652,208,973

1,837,356,680

2,053,427,991

7. Thu nhap khac
- Hoan nhap bao hanh cac cong trinh
Thu nhap khac
Cong

Ky nay
2.148.039.765
1.150.560.567
3.298.600.332

Kv truVk
2.722.553.142
78.773.206
2.801.326.348

- 14-


CONG TY CO PHAN XAY DUNG VA GIAO THONG BINH DUONG
THUYET MINH BAG CAO TAI CHINH
Quy IV nam 2014

8. Chi phi khac
T7" v

Ky nay
250.470
250.470

Chi phi khac
Cong

v

Ky truffc
596.243.326
596.243.326

9. Chi phi thue thu nhap doanh nghiep hien hanh
Tong Idi nhuan ke' toan trirdc thue'
Cac khoan dieu chinh tang, giam Idi nhnan ke'
loan de xac dinh Idi nhuan chiu thue thu nhap
doanh nghiep:
Cdc khodn dieu chlnh tang (gidm)
- Nop phat vi pham hanh chdnh ve thue
Thu nhap chiu thue
Thue sua't thue thu nhap doanh nghiep

11.390.182.238

Kyjrutfc
39.780.735.735

22%

596.243.326
40.376.979.061
25%

Thue thu nhap doanh nghiep nam 2012 theo KLTT thue
2012 ngay 25/09/2013
Thue thu nhap doanh nghiep phdi nop theo thue suat
pho thong

2.505.840.092

10.094.244.765

Tong chi phi thue' thu nhap doanh nghiep hien
hanh
L
2.505.840.092
8.884.342.146

13.181.364.667
26.599.371.068

3.087.119.902

lO.Lai erf ban tren co' phie'u
Ldi nhuan ke' loan sau thue thu nhap doanh

nghiep
Cac khoan dieu chinh tang, giam Idi nhuan ke'
toan de xac dinh Idi nhuan phan bo cho cd
dong sd hffu cd phie'u phd thong:
Ldi nhuan phan bo cho cd dong s3 hull cd
phie'u phd thong
Co phie'u phd thong dang ltfu hanh bmh quan
trong nam
Lai cd ban tren cd phie'u
11.Chi phi san xua't kinh doanh theo ye'u to'
Ye'u to chi phi
•
Chi phi nguyen vat lieu
•
Chi phi nhan cong
•
Chi phi khau hao
•
Chi phi dich vu mua ngoai
•
Chi phi khac bang tien
CONG

Ky nay

Ky triftk

8.884.342.146

26.599.371.068

8.884.342.146

26.599.371.068

30.000.000

30.000.000

296

887

Ky nay
198.683.112.058
10.267.599.237
878.841.050
1.930.340.620
1.668.366.995
213.428.259.960

Ky trifck
47.599.419.389
15.614.281.801
1.403.869.481
106.763.505.919
6.022.513.367
177.403.589.957

- 15-

CONG TY CO PHAN XAY Dl/NG VA GIAO THONG BINII Dl/O'NG
THUYET MINH BAD CAO TAI CHINH
Quy IV nam 2014

VII. NHllNG THONG TIN KHAC
1. Giao dich vol cac ben lien quan
Giao dich vcfi cdc thanh vien quan ly chu chot va cdc cd nhdn co lien quan
Thu nhap cua cac thanh vien quan ly chu cho't nhu" sau:

Tien Itfdng
Bao hiem xa hoi, bao hiem y te, bao hiem that
nghiep (10,5%)
Tien thtfSng
Cong

Kvnay
338.160.000

Kv
328.881.300

10.395.000
168.269.230
516.824.230

8.835.000
106.257.100
443.973.400

Cdc ben lien quan khdc v&i Cong ty gom:
Ben lien quan
Tong cong ty Dau Tu1 va Phat Trien Cong Nghiep - TNHH MTV
Cong ty CP Kinh doanh va Pha~t trien Binh dtfdng (TDC)
Cong ty CP Be tong Becamex (ACC)
Cong ty CP Phat trien Do thi (UDJ)
Cong ty co phan dtfdc Becamex
Cong ty co phan phat trien ha tang ky thuat (IJC)
Cong ty co phan cu"a so mua xuan
Cong ty co phan vat lieu xay dtrng Becamex (CMC)
Cong ty CP VLXD Becamex (BMC)
Cong ty CP CLB Bong Da BD
Cong ty lien doanh TNHH KCN Viet Nam - Singapore (VSIP)
Cong ty co phan benh vien My Phi/dc
Cong ty Co phan Dtfdc Becamex
Cong ty TNHH Becamex Tokyu

Mo'i quan he
Cong ty me
Cong ty cung tap doan
Cong ty cung tap doan
Cong ty cung tap doan
Cong ty cung tap doan
Cong ty cung tap doan
Cong ty cung tap doan
Cong ty cung tap doan
Cong ty cung tap doan
Cong ty cung tap doan
Cong ty lien ket vdi Cong ty me

Cong ty cung tap doan
Cong ty cung tap doan
Cong ty lien ket vcfi Cong ty me

Cac nghiep vu phat sinh trong nam giffa cong ty vcfi cac ben lien quan nhu1 sau:
Ky na\g cong ty Ky
D§utriftk
Tu1 va Phat Trien Con
TNHH mot thanh vien
Xay dyng cac cong trinh
Phi dich vu

45.291.739.632

239.065.143.496

45.204.801.109
86.938.523

237.275.938.636
1.789.204.860

Cong ty TNHH Becamex Tokyu

10.327.448.014

(1.848.574.254)

Cong ty Co phan Benh Vien My Phutfc

(219.015.455)

Cong ty CP Be tong Becamex (ACC)
Mua co'ng
Thi cong betong nhifa nong

1.705.328.886

Cong ty CP CLB Bong da Binh DuWng
C6ng ty CP VLXD Becamex
Mua gach

264.831.655
4.654.551.539
66.000.000
611.879.000

- 16-