Báo cáo tài chính quý 2 năm 2011 (đã soát xét) - Công ty Cổ phần Xi măng Bỉm Sơn
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CONG TY CO PHAN XI MANG BIM SOfN
Bdo cdo tai chinh
Cho ky ki todn titngay 01/01/2011 den 30/06/2011
da dirp'c sodtxdt cua Cong ty Kiem todn
Cong ty C6 phan Xi mSng Bim Son
Bja chi: Phuong BaDinh - Thj xaBim Son - Thanh Hoa
N0I DUNG
Trang
Bao cao cua Ban Giam doc
2
4
Bao cao Ket qua cong tac soat xet
Bao cao Tai chinh da dugc soat xet
Bang can doi k§ toan
6"8
Bao cao ket qua kinh doanh
y
Bao cao luu chuyen tien te
*"
Thuyet minh Bao cao tai chinh
11 - 24
•NG
FV
:-m rift
MK£T
;5M TC
CONG TY CO PHAN XI MANG BIM SON
Bja chi: Phuong BaDinh - Thj xaBim Son - Thanh Hoa
hoi d6ng quan tri va ban giam d6c
Cac thanh vien cua Hgi dong Quan tri trong nam va tai ngay lap bao cao nay bao gom:
Ong Tran Vi?t Thang
Chu rich (B6 nhi?m ngay 07/05/2010)
OngNguylnNhuKhue
Ong Duong BlnhHpi
OngVuVanHoan
Uyvien
Uyvien
Uyvien
OneDoanNamKhanh
Uvvien
Cac thanh vien cua Ban Giam doc da dieu hanh cong tytrong nam va tai ngay lap bao cao nay bao gom:
Ong Nguyen Nhu Khue
Giam doc
Ong Duong Dinh Hoi
Pho Giam doc
OngVuVanHoan
Pho Giam d6c
Ong Nguyln Van Chau
Pho Giam doc
Cac thanh vien Ban Kiem soat
Ong Pham Van Nhan
Truong ban kiem soat (B6 nhiem ngay 07/05/2010)
Ong Nguyen Trung Hoa
Ong Tang Xuan Truong
Thanh vien
Thanh vien
Ong Trjnh Htru Hanh
Thanh vien
^
Ong Le Van Bang
Thanh vien
/ y!
KIEM TOAN VIEN
v.
Cong ty TNHH Tu van Ke toan va KiSm toan Viet Nam (AVA) da thuc hien soat xet cac Bao cao tai
chinh cho Cong ty.
CONG B6 TRACH NHIEM CUA BAN GIAM DOC DOI VOl BAO CAO TAI CHINH
Ban Giam d6c Cong ty chju trach nhifm ve viec lap Bao cao tai chinh phan anh trung thuc, hop ly tinh
hinh hoat dong, keH qua hoat dpng kinh doanh va tinh hinh luu chuySri tien te cua Cong ty trong nam.
Trong qua trinh lap Bao cao tai chinh, Ban Giam doc Cong tycam ket da tuan thu cac yeu cau sau:
•
Lirachon cac chinh sachke toan thich hop va ap dungcac chinh sach nay mot each nhat quan;
•
Dua ra cac danh gia va du doan hop ly va than trong;
•
Neu ro cac chuan muc k6 toan dugc ap dung co dugc tuan thu hay khong, co nhung ap dung sai
lech trong yeu den muc can phai cong bo va giai thich trong bao cao tai chinh hay khong;
• Lap vatrinh bay cac Bao cao tai chinh tren co sotuan thu cac chuan muc ke toan, che do ke toan
va cac quy dinh co lien quan hien hanh;
•
Lap cac bao cao tai chinh dua tren co so hoat dong kinh doanh lien tuc, tru truong hop khong the
cho rang Cong ty se tiep tuc hoat dgng kinh doanh.
CONGTY C6 PHAN XI MANG BIM SON
Diachi: Phuong BaDinh - Thi xa Bim Son - Thanh Hoa
Ban Giam doc Cong ty dam bao ring cac s6 kk toan dugc luu giu d§ phan arm tinh hinh tai chinh cua
Cong ty, voi muc dp trung thuc, hep ly tai bit cu thoi diem nao va dam bao ring Bao cao tai chinh tuan
thu cac quy dinh hien hanh cua Nha nuoc. Dong thoi co trach nhiem trong viec bao dam an toan tai san
cua Cong ty va thuc hi?n cac bien phap thich hop dl ngan chan, phat hien cac hanh vi gian Ian va cac vi
pham khac.
Ban Giam doc Cong ty cam ket rang Bao cao tai chinh da phan anh trung thuc va hop ly tinh hinh tai
chinh cua Cong ty tai thoi diem ngay 30 thang 06 nam 2010, k8t qua hoat dpng kinh doanh va tinh hinh
luu chuyln tien te cho ky kg toan ket thuc cung ngay, phu hop v6i chuan muc, chS dp ke toan Viet Nam
va tuan thu cacquydjnh hien hanh co lien quan.
Cam ket khac
Ban Giam d6c cam ket ring Cong ty khong vi pham nghia vu cong b6 thong tin theo quy dinh tai Thong
tu s6 09/2010/TT-BTC, ngay 15/01/2010 cua Bp Tai chinh huong dan ve viec cong bo thong tin tren Thi
truong chung khoan.
Thanh Hoa, ngay 10 thang 07 nam 2011
TM. Ban Giam doc
--: NHi
•AN
""Nguyen Nhu Khue
[®
CONG TY Tl/ VAN KE TOAN VA KIEM TOAN VIET NAM
2
Viet Nam Audiling and Accounting Consultancy Co.Ltd (AVA)
PROFESSIONAL SERVICES
CHUYEN NGANH KIEM TOAN, KE TOAN, Tlf VAN VA THAM DINH GlA
•
Ma
S6 :^^/BCKT/TC/NV7
BAO CAO SOAT XET
Ve bao cao taichinh cho kykitodn tie ngay 01/01/2011 den ngay 30/06/2011
cua Cong ty Co phan Xi mang Bim Sffn
Kinh gui:
Quy co dong, Hoi dong Quan trj va Ban Giam doc
Cong ty Co phan Xi mang Bim Son
Chungtoi da thyc hi$n cong tac soat xet Bao cao tai chinh cua Cong ty Co phan Xi mang Bim Son dugc
lap ngay 10 thang 07 nam 2011 g6m: Bang can d6i ke toan tai ngay 30 thang 06 nam 2011, Bao cao ket
qua hoat dpng kinh doanh, Bao cao luu chuyentien t$ va thuyet minh Bao cao tai chinh cho ky kS toan tu
ngay 01/01/2011 den ngay 30/06/2011 dugc trinh bay tu trang 06 den trang 24 kem theo.
Vi?c lap va trinh bay Bao cao tai chinh nay thupc ve trach nhifm cua Ban Giam d6c Cong ty. Trach
nhi^m cua chung toi ladua ray kiln nhan xet ve cac Bao cao tai chinh nay tren co socong tac soat xet
cua chung toi.
Co1 so" y kiln
Chung toi da thyc hifn cong tac soat xet Bao cao tai chinh theo cac chuan muc kiem toan Viet Nam ve
cong tac soat xet Bao cao tai chinh. Cac chuan myc nay yeu cau cong viec soat xet phai lap ke hoach ya
thyc hifnde co s\r dam bao hop ly rang cac bao cao taichinh khong con chua dyng cac sai sot trong yeu. Aw\
Cong tac soat xet bao g6m chu yeu la vi§c trao doi voi nhan sy cua cong ty va ap dung cac thu rue phan •v\',-. \
tich tren nhung thong tin tai chinh; cong tac nay cung cap mpt muc dp dam bao thap hem cong tac ki§m ' - HAN\zjl
toan. Chung toi khong thuc hi?n cong vifckiem todn nen cung khong dua ra ykien kiem toan.
•0AN)x)
,
,
,
,
.
' r0ANJ*I
Nhung van de anh huang den y kien kiem todn vien
•ism/'' /
•AV
Chi phi dau tu du an day chuyen mdi chi dugc thuc hifn kiem toan khi quyet toan von dau tu cac cong^A
trinh xay dyng co ban hoan thanh.
Y kien cua kiem todn vien
Tren co so cong tac soat xetcuachung toi, ngoai trur nhihig van de neu trenva anh huong cuachiing (neu
co) chung toi khong thay co sy ki^n nao de chung toi cho rang bao cao tai chinh kem theo day khong
phan anh trung thyc va hop ly tren cac khia canh trpng yeu phu hop v6i chuan muc kg toan Viet Nam va
djnh phap ly co lien quan.
fen Bao Trung
Ph6 giam doc
Chung chi kiem toan vien so 0373/KTV
Thay mgt va dai dipt cho
CONG TY TNHH TlT VAN KE TOAN
Bui Thi^n Ta
Kiem toan vien
Chung chi kiem todn vien so 0592/KTV
VA KIEM TOAN VIET NAM (AVA)
Ha NqU ngay 18 thang07 nam 2011
Trus<3:160 Phudng Li#t - Thanh Xuan- Ha N6i - VietNam
Tel: (84.4) 3868 9566 - 3868 9588 * Fax: (84.4) 3868 6248
Email: * Web: kiemtoanava.com.vn
Van phong khu vilemien Trung:
So 23 Mai HacBe - TP. Vinh - NgheAn
Tel: (84-38) 3541 046 * Fax: (84-38) 3541 046
Bao cao tai chinh
C6NG TY C6 PHAN XI MANG BIM SON
TJid lilll. 1 UUUllg »jci u r n "
».*».—
-
Ky kS todn tic 01/01/2011 den 30/06/2011
—
BANG CAN DOI KE TOAN
Tai ngay 30 thang 06nam 2011
Don vi tinh: VND
Thuyet
TAlSAN
Ma so
01/01/2011
30/06/2011
minh
1.213.061.347.211
964.037.367.412
68.009.437.998
61.186.597.426
68.009.437.998
51.186.597.426
1.140.353.955
33.457.990.330
1.140.353.955
33.457.990.330
518.749.935.947
280.608.000.539
331.744.546.529
150.543.106.630
130.752.597.176
118.854.767.783
110
A TAl SAN NGAN HAN
I. Tien va cac khoan tuomg duomg tien
111
1. Tien
112
121
2. Cac khoan tircmg duomg uen
EL Cac khoan dau tir tai chinh ngan ban
1. Dau tu ngan han
129
2. Duphdng giam gia dau tungan han (*)
130
ffl. Cac khoan phai thu ngan han
131
1. Phai thu khach hang
132
2. Tri truorc cho nguoi ban
133
134
3. Phai thu n§i bOngan han
4. Phai thu theo tien do ke hoach HDXD
5. Cackhoan phai thu khac
3
58.198.713.097
13.156.046.981
135
6.Dir ph6ng phii thu ngan han kho d6i (*)
4
(1.945.920.855)
(1.945.920.855)
139
100
120
141
IV. Hang ton kho
1. Hang ton kho
149
2.Duph6ng giam gia hang ton kho (*)
150
V. Tai san ngan han khac
151
1.Chiphi tra tnrac nganhan
152
2. Thue GTGT du
154
3. Thueva cac khoan phai thu Nha nuac
157
4. Giao dich muabanlai traiphieu chinh phii
140
200
5. Tai san nganhan khac
b.tAisandAihan
210
I. Cac khoan phai thu dai han
220
II. Tai san co djnh
221
1. Tai san c6 dinh hOru hinh
222
- Nguyen gia
223
- Gia tr\hao monluyke (*)
224
2. Tai san c6 djnh thue tai chinh
158
225
- Nguyen gia
226
- Gia trj hao monluy ke (*)
227
3. Tai san co djnh vo hinh
228
- Nguyen gia
229
- Gia tri hao ™on Hty & (V
1
10.000.000.000
2
5
602.697.769.067
558.856.297.092
602.697.769.067
558.856.297.092
22.463.850.244
29.928.482.025
6.822.047.136
12.394.344.531
M
6.153.723.784
//AAAi
M7A
5.897.605.589
8.274.186.941
6
7.367.616.167
5.482.808.121
5.038.198.490.264
4.751.109.333.840
\Ja
""
-
7
5.024.565.494.992
4.734.881.513.738
4.699.043.556.169
4.595.735.107.797
6.304.500.862.366
6.057.823.323.822
(1.605.457.306.197)
(1.462.088.216.025)
-
*~
8
77.875.045.589
79.957.688.938
111.255.100.028
111.250.502.008
(33.380.054.439,)
(31.292.813.070,
247.646.893.234
59.188.717.003
230
4. Chiphixaydungccr ban dd dang
240
ffl. Bat dong san dau tu
250
IV. Cac khoan dau tu tai chinh dai han
260
V. Tai san dai han khac
13.632.995.272
16.227.820.102
16.227.820.102
262
1. Chi phi tra tnrac dai han
2. Tai san thue thu nh|p hoan lai
13.632.995.272
268
3. Tai san dai han khac
270
T6NG CONG TAI SAN (270=100+200)
261
9
-
-
10
"
"
~
~
6.251.259.837.475
5.715.146.701.252
-
Bao cao tai chain
CONG TY C6 PHAN XI MANG BIM SON
Ky ke todn tic 01/01/2011 den 30/06/2011
Dia chi: Phuong BaDinh - Thi xaBim Som - Thanh Hoa
BANG CAN DOI KE TOAN
Taingay30 thang 06nam2011
Don vj tinh: VND
ngu6nv6n
IVia so
Thuyet
01/01/2011
30/06/2011
minh
A. NO PHAI TRA
5.236.407.047.866
4.706.841.551.513
300
I. No1 ngan han
1.826.715.930.393
1.496.655.966.747
310
815.415.353.402
738.925.184.931
467.847.072.675
13.074.853.478
1.210.524.786
316
1. Vayva na ngan han
2. Phai tra nguoi ban
3. Nguoi mua tra tien truoc
4. Thuevi cac khoan phai nap Nha nuoc
5. Phai tra nguoi lao dpng
6. Chi phi phai tra
882.294.322.777
311
317
7. Phai tra noi bO
318
8. Phai tra theo tien dr)ke hoach HDXD
312
313
314
315
323
9. Cac khoan phai tra, phai nOp ngan hankhac
10.Dy phong phaitri nganhan
11. Quy khenthuomg, phuc lai
327
12. Giaodich mua ban lai trai phieu chinhphu
330
n. No dai han
331
1. Phii tri dai han nguoi bin
332
2. Phii tra dii han n§i bq
333
3. Phii tri dii han khac
319
320
11
12
13
8.509.075.642
1.312.699.482
42.150.231.834
55.664.846.620
121.516.397.601
53.835.106.119
13.630.982.444
"
~
-
14
19.475.879.335
63.437.156.971
-
15.015.514.953
10.056.694.090
~
3.210.185.584.766
3.409.691.117.473
r===
-
..—-
337
4. Vayvi no dii han
5. Thuethu nhap hoanlai phii tri
6. Dy phong tra capmatvi?clim
7. Dy ph6ng phii tri dii han
338
8. Doanh thu chua thyc hifri dupe
339
9. Quy phattrien khoa hocvi congngh?
400
B.V6NCHUSdHlTU
410
I. Von chu so hfiii
411
1. Von dau tu cua chu so h(hi
334
335
336
412
2. Thang duv6n co phan
413
3. Von khac cua chu sd hSu
414
418
4. Co phieu quy (*)
5. Chenhl?ch dinh gia lai tii sin
6. Chenhlech ty gidhoi doii
7. Quy dau tu phat trien
8. Quydy ph6ng tii chinh
419
9. Quy khac uiuqc v6n chu so hiru
415
416
417
420
10. Lai nhufcisau thue chua phan phoi
421
11. Ngudn v6n dau tuXDCB
422
12. Quyh6 tra sap xep doanhnghiep
430
433
H. Nguon kinh phi va cac quy khac
2. Nguon kinh phi
3. Nguonkinh phi da hinh thanh TSCD
440
T6NG CQNG NGU6N V6N (430=300+400)
432
~
-
15
33.693.000
10.693.000
3.409.568.493.473
3.210.151.131.766
••J;EW
-JKf
~
-
AM
88.931.000
•A b
"*
-
"
23.760.000
-
—
-
"
16
1.014.852.789.609
1.008.305.149.739
1.014.852.789.609
1.008.305.149.739
956.613.970.000
956.613.970.000
57.006.601.053
57.006.601.053
6.437.278.738
6.437.278.738
-
-
~
-
(241.990.097.004)
(301.990.097.004J
209.585.261.955
207.559.938.300
25.115.607.692
24.440.499.807
-
-
955.778.171
57.176.174.708
1.128.389.004
1.060.784.137
-
~
-
-
-
-
6.251.259.837.475
-
-
5.715.146.701.252
Bao cao tai chmn
C6NG TY C6 PHAN XI MANG BIM SON
Ky ke todn tic 01/01/2011 den 30/06/2011
Dia chi: Phuong Ba Dinh - Thi xaBim Som - Thanh H6a
CHI TIEU NGOAI BANG CAN DOI KE TOAN
Tai ngay 30 thang 06n&m 2011
001
Thuyet
CHITLtU
Ma so
1. Tii sin thue ngoii
003
2. V|t tu,hinghoa nhan gift Iiq, nh£n gia cong
3.Hing hoa nhan bin h§, nh|n ky gui
004
4. No kh6 d6i da xir ly
005
5. Ngoaitf cic loai
002
01/01/2011
30/06/2011
minh
158.048,00
USD
12.257,00
VND
006
6. Dy toan chi sy nghiep, dy in
Ghi chit: Cacchi tieu co so lieudmdugcghi trong ngoacdon ()
Bim Son, ngay10 thang 07 nam 2011
Ke toan truong
; jWjam doc
A
K odPHAN o ^ *
.1*1 XI MAN<
JON
A";
AN)''
A;* •'.
Nguyen Due Son
Phan Thj Nhuomg
i Nhu Khue
Bdo cao tai chinh
c6ng ty c6 phAn XI mang BIMSON
Dia chi: Phuong Ba Dinh - Thi xaBim Son - Thanh Hoa
Ky ki todn tic 01/01/2011 din 30/06/2011
BAO CAO KET QUA HOAT DONG KINH DOANH
Nam 2010
Dan vi tinh: VND
CHI TIEU
Ma so
Thuyet
Tu 01/01/2011
Tir 01/01/2010
minh
den 30/06/2011
den 30/06/2010
17
1.669.397.508.165
1.272.668.797.793
01
1. Doanh thu ban hang va cung cap djch vu
02
2. Cackhoan giam true doanh thu
3. Doanh thu thuan ve BH va cung cap djch vy
18
1.669.397.508.165
1.272.668.797.793
10
4. Gia von hang ban
19
1.269.196.240.358
1.053.746.252.474
11
5. Loi nhu?n gOp ve BH va cung cap djch vu
400.201.267.807
218.922.545.319
20
21
6. Doanh thu hoat dong tai chinh
20
22
21
23
7. Chiphi tai chinh
- Trong do: Chiphi lai vay
24
8. Chi phi ban hang
25
9. Chiphi quan ly doanh nghiep
30
10. Loi nhusui thuan tu hoat dQng kinh doanh
31
ll.Thunhapkhac
32
12. Chi phi khac
50
14. Tong loi nhu?n ke1 toan truffc thue
52
60
17. Loi nhufta sau thue TNDN
70
17. Lai cor ban tren co phieu
271.389.704.723
78.086.627.496
43.025.517.279
56.787.291.539
61.608.867.049
(4.042.863.289)
99.529.936.071
11.070.984.677
6.275.609.634
5.544.910.234
4.037.471.610
5.526.074.443
2.238.138.024
1.483.211.154
101.768.074.095
462.432.983
13.630.449.225
1.020.778.171
88.137.624.870
11
921
'/ -<>
13. Loi nhufui khac
51
5.037.381.682
19.795.606.602
198.335.267.559
40
15. Chi phi thueTNDNhifn harm
16.Chi phi thueTNDNhoanlai
2.019.492.662
22
23
Bim£<
10 thang 07 nam 2011
Ke toan truong
Nguyen Due Son
Phan Thj Nhuong
Nguyen Nhu Khue
ix
Bao cao tai chinh
CONG TY COPHAN XI MANG BtM SON
Dia chi: Phuong BaDinh - Thj x2 Bim Son - Thanh H6a
Kyke todn tic 01/01/2011 den 30/06/2011
BAO CAO LUTJ CHUYEN TIEN TE
(Theo phwmg phap giantiep)
Ky khoan tie 01/01/2011 den 30/06/2011
Don vi tinh: VND
Ma
CHITlftU
s6
Thuyet
Tir 01/01/2011
Tir 01/01/2010
minh
den 30/06/2011
den 30/06/2010
L Lim chuyen tien tirhoatd8ngkinh doanh
01
1. Lai nhuan tru&c thue
02
2. Biiu chinh cho cac khoan
- Khau hao tai san c6 djnh
03
- Cac khoan dy phdng
04
- Lai/16 chSnh l?ch ty giahoidoai chuathuchifri
05
- Lai/16 tir hoat d$ng dau tir
06
- Chi phi 13i vay
08
- Tang/giam cackhoan phaithu
10
- Ting/giam hang ton kho
12
13
14
15
16
198.335.267.559
17.913.211.438
189.881.980.612
(350.719.187.942)
(43.841.471.975)
(110.279.831.082)
465.646.886.527
(191.597.369.755)
- Tien lai vay da tra
- Thue thu nhap doanh nghipp da n§p
- Tien thu khac tir hoat dong kinh doanh
- Tien chi khac cho hoat dong kinh doanh
21
TL Lull chuyen tien tir hoat dfing dau nr
1. Tienchi de mua sam,XD TSCD vi cac TSDHkhac
25
2. Tien thutirT.ly, nhugmg ban TSCD vacac TSDH khac
3. Tien chichovay, muacacc6ng cu no- cuadom vjkhac
4. Tien thu h6i C.vay, banlaicaccong cu nqcuad.vi khac
5. Tien chi dautu g6p v6n vao dem vikhac
26
6. Tien thu hoi dau tu g6pvon vaodon vj khac
27
7. Tien thulai chovay, c6tire valoinhu|n dugrc chia
30
Luu chuyen tien thuhn tie hoat dpng dau tu
24
(5.037.381.682)
374.034.074.884
8.167.122.225
- Tang/giam chi phitra trade
Luu chuyen tien thuan tie hoatdpng kinh doanh
23
75.238.076.761
(47.160.874.636)
89.274.209.073
thue TNDN phai n§p)
20
22
88.113.906.517
156.533.232.546
(42.317.636.375)
- Tang/giam cac khoan phai tra (khong ke lai vay phai tra,
11
101.768.074.095
60.000.000.000
3. Loi nhudn HcHBKB tru&c thay doi v6n lieu dpng
09
1.483.211.154
372.550.863.730
375.572.516
(18.890.820.825)
3.638.815.538
(9.868.739.177)
11.071.484.677
1.027.867.238
37.153.205.919
(25.551.875.000)
313.553.560.098
68.807.488.719
(442.223.149.975)
(345.150.007.153)
con
934.545.455
(79.192.895.543)
','CriNKI;
120.397.913.120
.'VAN!
.AKiEi
2.019.492.662
5.037.381.682
(439.269.111.858)
(298.907.607.894)
879.199.860.500
363.482.051.415
m. Luu chuyen tien tir hoat ddng tai chinh
31
1. Tien thutirphat hanh cophieu, nhan von gop cuaCSH
Tien chi tra von gop cho cac CSH, mua lai c6 phieu cua
32
' doanh nghi?p da phat hanh
33
3. Tien vay ngan han,daihannhandugrc
34
4. Tien chi tra n
(746.661.468.168)
35
5. Tien chi tra ngrthue tai chinh
36
6. Co tuc, loi nhuan da tra cho chu sd hOu
40
Luu chuyen tiinthuhn tie hoat dpng tai chinh
50
(80.676.770.081)
(95.661.397.000)
132.538.392.332
6.822.840.572
Luu chuyen tien thuan trong ky
60
Tiin va tutmg duorog tien dau ky
61
Anh hiromg cuathay doi ty gia hoi doai quy doi ngoai t?
70
Tien va tutmg dutmg tien cuoi ky
187.143.884.334
(42.956.234.841)
61.186.597.426
93.577.078.956
68.009.437.998
50.620.844.115
thang 07 nam 2011
Ke toan truwng
NguySn Due Som
Phan Thi Nhirtmg
10
doc
Nguyen Nhu Khue
Congchi:tyCophUnXi
mang- TX
BimBim
SonSon-Thanh H6a
Dja
Phuong Ba Dinh
. . tu, ngay
, 01/01/2011
nu^nfuA™
Chokyketoan
den 30/06/2011
THUYET MTNH BAO CAO TAI CHINH
Cho ky ketodn tie ngay 01/01/2011 din ngay 30/06/2011
1. DAC DEEM HOAT BQNG CUADOANH NGHIEP
Hinh thuc so1 huu von
Cong ty Co phan Xi mang Bim Son la Cong ty Co phan dugc thanh lap theo QuySt dinh s6 486/QD-BXD
ngay 23 thang 3nam 2006 cua Bo truong Bq Xay dung ve vi?c chuyen Cong ty Xi mang Bim Son thuoc
T6ng Cong tyXi mang Vi?t Nam thanh Cong ty Co phan.
Giay dang ky kinh doanh s6 2603000429 ngay 01 thang 5nam 2006 do So k6 hoach va Dau tu tinh
Thanh Hoa cap, thay doi Ian thu3 ngay 24 thang 4 nam 2008.
Try so chinh cua Cong ty tai Phuong Ba Dinh - Thi xa Bim Son - Tinh Thanh Hoa.
LTnh vuc kinh doanh va nganh nghe kinh doanh
• San xuat, kinh doanh, xu&t nhap khau xi mang; clinker;
• San xuat kinh doanh cac loai vat li?u xay dung khac;
• Xay dung cac cong trinh dan dung, cong nghifp, giao thong, thuy loi va cac cong trinh ha tang ky
thuat;
• San xuat betong, thuong pham vacac cau kien be tong due san;
• Sua chua, trung tu, dai tu cac loai 6to, may xuc, may ui, xe ciu, xe dac chung, may xay dung;
- Kinh doanh djch vy van tai hang hoa duomg bp, duong thuy, xlp do cang duong thuy;
• Tu van dau tuxay dung trong vi?c quan ly du an, lap du an, chuyen giao cong nghe, lap ho so moi
;.jy ny
TO A
thau, danh gia ho so dy thau;
• Gia cong che tao cac m£t hang co khi, khai thac che bien khoang san xi mang, kinh doanh san xuat
tA
aA
cacphy giaxi mang, vat li#u xaydung;
• Dich vu an uong, giai khat, nha nghi, kinh doanh djch vu thuong mai tong hop;
• Kinh doanh bat dong san.
2. CHE DO VACHTNH SACH KE TOAN AP DUNG TAI CONG TY
2.1.Ky ke toan, don vi tien t| su dung trong ke toan
Ky k6 toan nam cua Cong ty bit dau tungay 01/01 va ket thiic vao ngay 31/12 hang nam.
Don vitien te su dung trong ghi chep ke toan la dong Vift Nam (VND)
2.2. Chuan muc va Che do ke toan ap dung
Che do ke todn dp dung
Cong ty ap dung Che do Ke toan doanh nghiep ban hanh theo Quyet dinh so 15/2006/QD-BTC ngay
20/3/2006 cua Bo truong Bo Tai chinh da dugc sua doi, b6 sung theo quy dinh tai Thong tir
244/2009/TT-BTC ngay 31/12/2009 cuaBo truong Bo Tai chinh.
Tuyen bo ve viec tuan thu Chudn muc ke todn va Che do ke todn
Cong ty da ap dung cac Chuan muc ke toan Viet Nam va cac van ban huong dan Chuan muc do Nha
nuoc da ban hanh. Cac Bao cao tai chinh dugc lap va trinh bay theo dung moi quy dinh cua tirng chuan
muc, thong tu huong dan thuc hien chuan muc va CM do ke toan hien hanh dang ap dung.
11
x
x
v.
-
t>-
Bao cao
cao xai
tai cmuu
chinh
»ao
c
#w/j thuc ke todn dp dung
Cong ty ap dyng hinh thuc ke toan tren may vi tinh.
2.3. Tien va cac khoan tuong duong tien
Tien va cac khoan tuong duong tiin bao g6m tiin mat tai quy, tien gui ngan hang, cac khoan d&u tu ngan
han co thoi gian dao han khong qua 03 thing, co tinh thanh khoan cao, co kha nang chuyen doi de dang
thanh cac lugng tien xac dinh va khong co nhilu rui ro trong chuyen d6i thanh tien.
Cac nghi?p vy kinh tl phat sinh bang ngoai tg dugc quy d6i ra dong Vift Nam theo ty gia giao dich thuc
tltai thoi diem phat sinh nghi?p vy. Tai thoi diem cu6i nam cac khoan muc tien te co goc ngoai te dugc
quy d6i theo ty gia binh quan lien ngan hang do Ngan hang Nha nuoc Viet Nam cong bo vao ngay ket
thuc nien d§ ke toan.
Cac khoan dau tu ngan han khong qua 3thang co kha nang chuyen d6i dl dang thanh tiin va khong co
nhilu rui ro trong chuyln d6i thanh tiin kl tu ngay mua khoan dau tu do tai thai diem bao cao.
2.4. Cac khoan phai thu
Cac khoan phai thu dugc trinh bay tren Bao cao tai chinh theo gia tri ghi so cac khoan phai thu khach
hang va phai thu khac sau khi tru di cac khoan du phong dugc lap cho cac khoan ng phai thu kho doi.
Du phong ng phai thu kho doi dugc trich lap cho tung khoan phai thu kho doi can cu vao tu6i ng qua han
cua cac khoan nghoac du kiln muc ton that co the xay ra.
2.5. Hang ton kho
Hang ton kho dugc tinh theo gia g6c. Truong hop gia tri thuan co thi thuc hi?n dugc thap hon gia g6c thi
phai tinh theo gia tri thuan co thi thuc hien dugc. Gia g6c hang ton kho bao g6m chi phi mua, chi phi che
biln va cac chi phi lien quan true tilp khac phat sinh d! co dugc hang ton kho adia diem va trang thai
hien tai.
Gia tri hang ton kho dugc xac dinh theo phuong phap binh quan gia quyln thang.
Hang ton kho dugc hach toan theo phuong phap ke khai thuong xuyen.
2.6. Tai san co dinh va khau hao tai san co djnh
Tai san co dinh huu hinh, tai san co djnh vo hinh dugc ghi nhan theo gia goc. Trong qua trinh su dung, tai
san co dinh huu hinh, tai san c6 dinh vo hinh dugc ghi nhan theo nguyen gia, hao mon luy ke va gia tri
con lai.
Khau hao dugc trich theo phuong phap duong thang. Nam 2010 don vi da thay doi khung thoi gian khau
hao theo qui dinh tai Thong tu s6 203/2009/TT-BTC ngay 20 thang 10 nam 2009, tuy nhien don vi chua
xac dinh then gian su dyng con lai theo cong thuc qui dinh tai phy luc so 02 ban hanh kem thong tu nay.
Nlu theo qui dinh tai thong tu nay, so khau hao don vj trich trong 6thang dau nam 2011 vugt voi so tien
la 8.229.866.189 dong.
2.7. Cac khoan dau tu tai chinh
Cac khoan dau tu chung khoan tai thoi dilm bao cao, neu:
- Co thoi han thu hoi hoac dao han khong qua 3 thang kl tu ngay mua khoan dau tu do dugc coi la "
tuong duong tiin";
-
Co thai han thu hoi von duoi 1 nam hoac trong 1 chu ky kinh doanh dugc phan loai la tai san ngan
han;
12
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x
*»•>„ e
Bao cao tai chinh
^S^bS^S^Soo-TI^^ Choky kl toan tir ngiy 01/01/2011 dln30/06/2011
- Co thai han thu hoi v6n tren 1nam hoac hon 1chu ky kinh doanh dugc phan loai la tai san dai han;
- Co thoi han thu h6i v6n tren 1nam hoac hon 1chu ky kinh doanh dugc phan loai la tai san dai han.
2.8. Chi phi di vay
Chi phi di vay duac ghi nhan vao chi phi san xuat, kinh doanh trong ky khi phat sinh, trir chi phi di vay
lien quan true tilp din viec dau tu xay dung hoac san xuat tai san da dang dugc tinh vao gia tri cua tai san
do (dugc v6n hoa) khi co du cac dilu kien quy dinh trong Chuan muc Ke toan Viet Nam so 16 "Chi phi di
vay".
Chi phi di vay lien quan tryc tilp din vi?c dau tu xay dung hoac san xuat tai san da dang dugc tinh vao
gia tri cua tai san do (dugc v6n hoa), bao g6m cac khoan lai tiin vay, phan bo cac khoan chiet khau hoac
phy trgi khi phat hanh trai philu, cac khoan chi phi phy phat sinh lien quan toi qua trinh lam thu tuc vay.
2.9. Chi phi tra truuc
Cac chi phi tra truac chi lien quan din chi phi san xuat kinh doanh nam tai chinh hi?n tai dugc ghi nhan la
chi phi tra truac ngan han va dugc tinh vao chi phi san xuat kinh doanh trong nam tai chinh
Cac chi phi sau day da phat sinh trong nam tai chinh nhung dugc hach toan vao chi phi tra truac dai han
dl phan bo dan vao kitqua hoat dong kinh doanh trong nhieu nam:
- Cong cydung cyxuat dung co gia trj Ion;
Viec tinh va phan bo chi phi tra truac dai han vao chi phi san xuat kinh doanh rung ky hach toan dugc can
cu vao tinh chat, muc dg rung loai chi phi dlchon phuong phap va tieu thuc phan bo hop ly. Chi phi tra
truac dugc phan bo dan vao chi phi san xuat kinh doanh theo phuong phap duong thang.
A
o
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'ir.'C
2.10. Chi phi phai tra
if .<
Cac khoan chi phi thyc tl chua phat sinh nhung dugc trich truac vao chi phi san xuat, kinh doanh trong
ky dl dam bao khi chi phi phat sinh thuc tl khong gay dgt biln cho chi phi san xuat kinh doanh tren co so
dam bao nguyen tac phu hop giua doanh thu va chi phi. Khi cac chi phi do phat sinh, neu co chenh lech
voi so da trich, kl toan tiin hanh ghi bo sung hoac ghi giam chi phi tuong ung voi phan chenh lech.
2.11. Von chu su huu
Von dau tu cua chu so huu dugc ghi nhan theo sovon thuc gop cuachu so huu.
Thang du v6n c6 phan dugc ghi nhan theo so chenh lech Ion hon/ hoac nho hon giua gia thuc tl phat
hanh va menh gia c6 philu khi phat hanh co philu Ian dau, phat harm bo sung hoac tai phat hanh co
phieu quy.
Von khac cua chu so huu dugc ghi theo gia tri con lai giua gia tri hop ly cua cac tai san ma doanh nghiep
dugc cac to chuc, ca nhan khac tang, bilu sau khi trir (-) cac khoan thul phai nop (neu co) lien quan den
cac tai san dugc tang, bilu nay; va khoan bo sung tu kit qua hoat dgng kinh doanh
Co hie phai tra cho cac co dong dugc ghi nhan la khoan phai tra trong Bang Can doi ke toan cua Cong ty
sau khi co thong bao chiaco tuc ciiaHgidong Quan tri Cong ty.
Lgi nhuan sau thul chua phan phoi la so loi nhuan tucac hoat dgng cua doanh nghiep sau khi trir (-) cac
khoan dilu chinh do ap dung hoi to thay doi chinh sach ke toan va dilu chinh h6i to sai sot trgng yeu ciia
cac nam truac.
2.12. Cac nghiep vu bang ngoai te
13
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C6ng ty C6 phan Xi mang Bim Son
Dja chi: Phuong Ba Dinh - TX Bim Son - Thanh Hoa
,
B*°,c*° "* «J^
Cho ky ke toan tu ngay 01/01/2011 den 30/06/2011
Cac nghifp vu phat sinh bang cac don vi tiin te khac voi don vi tiin t$ kl toan cua Cong ty dugc hach
toan theo ty gii giao djch vao ngay phat sinh nghiep vy. Chenh lech ty gia thuc tlphat sinh trong ky dugc
ghi nhan vao doanh thu hoac chi phi tai chinh cua ky ke toan.
Theo Cong van s6 3456/BTC-TCDN ngay 26/03/2008 cua Bg Tai chinh "Vl viec hach toan chenh lech ty
gii phit sinh trong qua trinh dau tu xay dyng day chuyin moi Nha miy Xi mang Bim Son" thi chenh lech
ty gia h6i doii dugc ghi nhan vao khoan muc "Chenh lfch ty gii" trong phan v6n chu so huu tren bang
can d6i kl toin . Chenh l?ch ty gia luy kl se dugc phan b6 dan vao chi phi san xuat kinh doanh trong ky
theo tiin do ban giao cic hang muc dy an day chuyin moi dua vao su dung nhung khong qua 5nam. Bien
ban ban giao tai sin "Day chuyin mai Nha miy Xi mang Bim Son" ngay 01 thing 07 nam 2010 tuy nhien
nam 2010 Cong ty khong phan bo so 16 luy ke chenh lech ty gii vao chi phi tai chinh. 6thing dau nam
2011 Cong ty da phan bo 60 ty dong 16 chenh l$ch ty gii vao chi phi tai chinh lam tang 16 29.800.990.300
dong.
2.13. Ghi nhan doanh thu
Doanh thu ban hang
Doanh thu ban hang dugc ghi nhan khi dong thoi thoa man cic dilu kien sau:
- Phan Ion rui ro va loi ich gin lien voi quyln so huu san pham hoac hang hoa da dugc chuyen giao
cho nguoi mua;
- Cong ty khong con nam giu quyln quin ly hang hoa nhu nguoi so huu hang hoa hoac quyen kiem
soit hang hoa;
-
Doanh thu dugc xic djnh tuong doi chic chin;
- Cong ty da thu dugc hoac se thu dugc lgi ich kinh tl tu giao djch bin hang;
-
Xac djnh dugc chi phi lienquan den giao dich bin hang
Doanh thu hoat dgng tai chinh
Doanh thu phit sinh tii tiin lai, tiin ban quyln, co tuc, loi nhuan dugc chia va cic khoan doanh thu hoat
dgng tai chinh khac dugc ghi nhan khi thoa man dong thoi hai (2) dilu kien sau:
- Co kha nang thu dugc lgi ich kinh tl tugiao dich do;
-
Doanh thu dugc xic dinh tuong doi chac chin.
2.14. Ghi nhan chi phi tai chinh
Cac khoan chi phi dugc ghinhanvio chi phitai chinh gom:
- Chi phi hoac cickhoan lo lien quan din cichoat dong dau tutai chinh;
-
Chi phi cho vay va di vay von;
- Cic khoan lo do thay doi ty gia hoi doai cua cac nghiep vy phat sinh lien quan din ngoai te;
Cac khoan tren dugc ghi nhan theo tong s6 phat sinh trong ky, khong bu tru voi doanh thu hoat dong tai
chinh.
2.15. Cac khoan thue
Chi phi thul thu nhap doanh nghiep hien hanh dugc xac djnh tren ca so thu nhap chju thul va thul suat
thul TNDN trong nam hien hanh.
14
NG
a
Cong ty Co phan Xi mang Bim Son
Dja chi: Phuong Ba Dinh - TX Bim Son - Thanh Hoa
B*° ™° m chinh
Cho ky ke toan tu ngiy 01/01/2011 den 30/06/2011
Chi phi thul thu nhap doanh nghi?p hoan lai dugc xac dinh tren co so s6 chenh lech tam thai dugc khau
trir, so chenh lech tam thoi chju thul va thul suit thul TNDN
Cong ty C6 phan Xi mang Bim Son la Cong ty C6 phan dugc chuyin doi tu Doanh nghiep Nha nuoc nen
dugc miln thul thu nhap doanh nghiep trong nam 2007, 2008 va dugc giam 50% thul thu nhap doanh
nghiep trong 3 nam tilptheo.
AN
T /
A
15
Thuyet minh Bao cao tai chinh
C6NG TY C6 PHAN XI MANG BIM SON
Ky kitodn tic 01/01/2011 din 30/06/2011
Dja chi: Phuong BaDinh - Thj xaBim Son - Thanh Hoa
V TH6NG TIN BO SUNG CHO CAC KHOAN MVC TRlNH BAY TRONG BCDKT VA BAO CAO KQHDKD
Dan vi tinh: VND
1
. Tien
30/06/2011
Tien mat tai quy
Tien gui ngan hang
01/01/2011
4.565.913.709
3.052.058.072
63.443.524.289
48.134.539.354
68.009.437.998
61.186.597.426
Tien dang chuyen
10.000.000.000
Cac khoan tuong duong tiin
C§ng
2
. Cac khoan dau tu tai chinh ngan han
30/06/2011
Chung khoan dau tu ngan han
Dau tu ngan han khac (*)
Dy ph6ng giam gia dautu ngan han
C§ng
01/01/2011
1.140.353.955
33.457.990.330
1.140.353.955
33.457.990.330
(*) Day !a s6 du ciia hgp ding dich vu uy thac quan ly d6ng tien Cong ty da ky voi C6ng ty Tai chinh Co phan Xi mang.
Theo d6 Cong ty uy thac cho dii tic quan ly ddng tien thu dugc tir viec ban hang thong qua tai khoan cua C6ng ty Tai chinh
Co phan Xi mang tir cic don vj thanh vi6n cua Tong C6ng ty Xi mang Viet Nam, cac nha phan phii oHa Noi. Lai suat
duoc xac dinh theo hai phuong thuc: Theo lai suit khdng ky han tai tung thoi ky cua Cong ty Tai chinh Cl phan Xi mang
hoac theo th6a thuin gitta hai ben.
3
. Cic khoan phii thu ngan han khic
30/06/2011
01/01/2011
Phai thu vecl phan h6a
Phai thu vl co rue vi loi nhuin duoc chia
Phai thu khac (du ng TK 1388)
Xu&ng sua chua cong trinh
4.072.635.837
Thue TNCN
8.805.542.311
1.278.169.000
1.278.169.000
1.274.346.181
4.551.098.881
480.338.130
CtyCP Lilama5
140.000.000
Cty TNHH Qudng cao thanh cong
XN lap mayso 5
CtyCPXDK2
140.000.000
11.173.000
171.001.668
157.815.958
CtyCPXDs6 5
11.682.468
Truong cao dang nghi Lilama 1cosd2
38.772.588
8.296.761
Cty TNHH Nha nuoc MTVXay ISp HC-H36
89.521.652
CtyCPXDs6 9
10.031.945
CtyCP Lilama69-1
97.701.215
346.500.000
Cong tyCP TV dao toodanh nhan VN
Hoisinh vat cdnh V\ khi diin xd Nam djnh
Trung tam dieu duongphuc hoi chucnangBXD
70.000.000
58.238.395
Cac d6ituong khac
Phai thu nguoi lao dr)ng
Phai tra, phai n§p khic
Phai tra vi ban cophan
BHXH + yte
BHTN
Ban QLDA
883.667.848
1.781.653.458
54.126.077.260
4.350.504.670
87.317.485
87.317.485
4.929.116.509
937.820.134
156.190.680
156.190.680
3.049.422.568
3.049.422.568
45.472.771.167
Trung tam luu kychungkhoan Vi?t Nam
Cac doi tuong khac
C§ng
16
431.258.851
119.753.803
58.198.713.097
13.156.046.981
\
Thuyet minh Bao cao tai chinh
C6NG TY C6 PHAN XI MANG BIM SON
Ky ki todn tit 01/01/2011 din30/06/2011
Dja chi:PhuongBa Dinh - Thj xa Bim Son - Thanh H6a
4
. Du* phdng ngan han phii thu kh6 ddi
Dy phdng cic khoanphai thu kh6 d6i
30/06/2011
01/01/2011
(1.945.920.855)
(1.945.920.855)
(1.945.920.8557
(1.945.920.8557
. Hang tin kho
30/06/2011
01/01/2011
10.535.720
Hang mua dang di duong
Nguyen lifu, v$t lu)u
C6ng cy, dung cy
Chi phi sin xuat kinh doanh do dang
Thanh pham
Hang h6a
Hang giii di ban
499.696.933.632
439.206.194.378
7.171.900.289
7.251.152.101
94.987.278.330
112.310.185.876
773.912.388
6.244.005
67.744.428
71.985.012
602.697.769.067
558.856.297.092
602.697.769.067
558.856.297.092
Hang h6a kho bao thul
Hang hod bat dOngsin
C§ng gii glc cua hing ton kho
Dyphdng giam giahang tin kho
Gii trithuan c6the thyc hi?n duoc cua hang tin kho
6
. Thue va cic khoan phii thu Nhi nude
30/06/2011
Thul Gia tri giating
Thul Tieuthy dac biet
Thul Xuat nhSp khau
Thu! Thu nhap doanh nghi?p
Thul Thu nhap ci nhan
Thu!Tainguyen
Thu! nha dat, tiin thu dat
01/01/2011
A/'v
7.041.608.892
3.865.226.337 ij-U
1.232.578.049
2.032.379.252
\* \
- Mi.
Cac loai thul khac
Phi, 1§ phi va ede khoan phai nop khac
8.274.186.941
C§ng
5.897.605.589
Quylt todn thu! ciia Cong ty sg chiu sy kilm tra cua co quan thul. Do viec ip dung luit vd cic quy dinh v! thu! dii voi
nhieu loai giao dich khic nhau c6 the dugc giai thich theo nhieu each khdc nhau, si thu! duoc Ulnh biyfren Bdo cdo tdi
chinh c6thi bithay doi theo quylt dinh cua coquan thul.
.Tang,giim tii sin cl djnh hiru hinh (Xem phu lye so 01)
Gii rrj c6n lai culi ky ciia TSCD htru hinh dadung th! chip, cam cl vay von
Nguyen gid TSCD culi kydakhau hao hit c6n su dung
Nguyen gid TSCD culi n3m chothanh ly
17
3.971.767.956.277
522.996.261.932
Thuyet minh Bao cao tai chinh
CONG TY C6 PHAN XI MANG BIM SON
Ky kitodn tit 01/01/2011 din 30/06/2011
Diachi: Phuong BaDinh - Thjxa Bim Son- Thanh H6a
8 . Tang, giim tii sin cl djnh v6 hinh
Khoan myc
Quyen sir
3iay phep & gii]
Nhan hi§u
Phan mem
dung dat
chuyinnhuong
hang h6a
miy tinh
C§ng
I. Nguyen gii TSCD
1.842.815.008
111.250.502.008
556.900.000
556.900.000
- Tangkhac
556.900.000
556.900.000
3. Si giam trong ky
552.301.980
552.301.980
l.Sodudauky
9.334.686.000
73.001.000
100.000.000.000
2. So tang trong ky
- Mua
- Tgo ra ticnoi bo DN
- Hopnhdt kinh doanh
- T.ly, nhuongbdn
552.301.980
552.301.980
100.000.000.000
1.847.413.028
111.255.100.028
30.000.000.006
1.292.813.064
31.292.813.070
2.500.000.002
139.543.347
2.639.543.349
552.301.980
552.301.980
- Giam khac
4. Si du culiky
II. Gid trj hao mdn lQy k!
9.334.686.000
73.001.000
l.Sodudauky
2. Khau hao trong ky
3. Giam trong ky
- Thanh ly
552.301.980
552.301.980
32.500.000.008
880.054.431
33.380.054.439
- Giam khac
4. Si du culi ky
III. Gii trj c6n lai
9
1. Tai ngdy dau ky
9.334.686.000
73.001.000
69.999.999.994
550.001.944
79.957.688.938
2. Taingay culi ky
9.334.686.000
73.001.000
67.499.999.992
967.358.597
77.875.045.589
ah,;
. Xay dung co ban dd- dang
30/06/2011
01/01/2011
Mua sim TSCD
Chi phi XDCB van phdng
Xdy dyng dy in moi
Trongdo:
- Chi phi xay lap
- Chi phithilt b\
- Chi phi khdc
493.420.105
6.448.865.177
227.313.428.311
52.739.851.826
40.329.981.270
15.524.350.883
147.904.891.157
1.313.795.953
39.078.555.884
35.901.704.990
19.840.044.818
Chi phi sua chtta Ion TSCD
247.646.893.234
C§ng
59.188.717.003
10 . Chi phi tra truoc dai han
30/06/2011
01/01/2011
- Gid triCCDC daxuat dung chua phdn bl
2.170.678.130
387.529.943
- Duong vdo bai md dd yen duyen
7.980.000.000
7.980.000.000
- Dinbu gidi phdng mat bang md s6t cl dam
3.482.317.142
7.462.935.568
397.354.591
- Bao hiem xe 6 to
- Chi phi khdc
13.632.995.272
18
16.227.820.102
Thuyet minh Bao cao tai chinh
CONG TY C6 PHAN XI MANG BIM SON
Ky kitodn tit 01/01/2011 din 30/06/2011
Dja chi: Phuong BaDinh - Thj xaBim Son - Thanh H6a
11 . Vay vi no ngan han
30/06/2011
01/01/2011
Vay ngan han (*)
592.413.330.037
430.062.317.911
Ngddi han din han tra
223.002.023.365
452.232.004.866
815.415.353.402
882.294.322.777
199.851.481.730
141.953.559.294
C§ng
(*) Bao glm :
Vay ngan han Ngan hing Cong thuong Bim Son
Vay ngan han Ngan hang NN& PTNT Bim Son
Vay ngan hanNgin hang Sacombank BimSon
Vay ngan han Ngin hang Cong thuong Sam Son
Vay ngan han C6ng ty Tdi chinh CPXi mang
Vay ngan hanNgdn hang Hdng hii
19.852.295.239
6.450.252.046
12.235.345.591
239.787.454.018
117.979.082.904
118.141.159.115
88.782.621.692
33.302.918.961
44.139.477.358
Vay ngin han Ngin hang qulc t! Vipbank CN Bim son
592.413.330.037
Tong cong (*)
430.062.317.911
12 . Thue vi cic khoan phii n§p Nha nuoc
30/06/2011
01/01/2011
7.109.234.989
Thu! gid tri gia tang
Thu! tieu thy dSc bi§t
Thu! xuat, nhapkhau
Thu! thunhip doanh nghiSp
Thul thunhap ca nhan
Thu! tai nguyen
Thu! nha dit, tiin thug dat
Cac loai thu! khac (Thu!nhathau)
Phi, le phi vd cdc khoan phdi nop khdc
938.731.848
802.594.263
top
C§ng
461.108.805
510.105.219
8.509.075.642
1.312.699.482
13 . Chi phi phii tri
30/06/2011
01/01/2011
Trichtrade chi phi tien luong trong thoi giannghi phep
19.775.929.163
Trich trade lai vay phdi tra
20.765.815.376
Trich trade chi phi sua chua Ion TSCD
43.863.923.100
Trich trade chi phi khuyln mai TTxi mdng
Trich trade CP chuyin giao bi quylt TTsan pham vd quan tri
23.201.587.152
18.195.688.794
27.365.181.379
15.498.468.589
6.319.890.594
365.019.573
121.516.397.601
53.835.106.119
Cdc khodn khdc
C§ng
19
•on
AW,
Thuyet minh Bao cdo tai chinh
CONG TY C6 PHAN XI MANG BiM SON
Dia chi: Phuong Ba Dinh - Thj x8 Bim Son - Thanh Hda
Ky kitodn tic 01/01/2011 din 30/06/2011
14 . Cic khoin phii tri, phii n0p ngin han khic
30/06/2011
Tdi sin thtra chd xur ly
Kinh phi cong dodn
Bio hilm xa hr)i
Bdo hilmy t!
Phdi trdv! cl phan hod
01/01/2011
932.900.715
1.982.320.870
1.709.446.624
218.176.145
29.974.812
440.600.000
-
-
Nhan ky quy, ky cugc ngan han
Doanh thu chua thyc hi$n
Phdi thu khdc (Du Cd TK 1388)
Tam ung (du cd)
164.444.899
Bdo hilm thatnghiep
122.969.854
-
36.976.184
Cac khoan phdi trd, phdi n§p khdc
- Co tucphdi trd
59.999.843.883
47.830.698.500
- Qup vinguoi ngheo vd dinandap nghia
1.087.000.540
- Trung tamluu ky chung khoan
- Ban quan ly du dn
- Kinhphi Dang
- Phdi trd Cong tyXi rndng Hai van
- Phdi trdCong ty CP Thgch cao xi mang
- Quy ting ho CBCNVve huu som
-
257.542.141
-
-
17.275.382.320
-
983.887.540
1.685.371.086
13.675.416.578
197.733.316
8.643.499.200
39.846.000
1.600.322.000
- Doi tuong khdc
540.935.502
COng
63.437.156.971
15 . Vay vi no dii han
30/06/2011
Vay dii han
Vay ngin hang (*)
-
-
-
732.973.800
19.475.879.335,
1
01/01/201/
3.409.568.493.473
3.210.151.131.76^
3.409.568.493.473
3.210.151.131.766
3.409.568.493.473
3.210.151.131.766
Vay dii tuong khac
No* dii han
Thue* tdi chinh
Ng ddi han khic
Trii philu phit hinh
Ci?ng
* Gid tritrdi philucdth! chuyin doi
* Thdi han thanh toan trdi philu
20
\
Thuyet minh Bdo cao tdi chinh
CONG TY C6 PHAN XI MANG BIM SON
Ky ki todn tic 01/01/2011 din 30/06/2011
D|a chi:PhuongBa Dinh - Thj xa Bim Son - ThanhHda
(*) Bao glm:
- Vay Ngan hang cdng thuong Viet Nam -Chi nhdnh Bim Son hop ding si 07/BCC-ICB/2006 ngdy 21/07/2006:
Dien gidi
LS
nam
Thoi
Ting giatrj khoan
han vay
vay
Phuong thuc dam
30/06/2011
trong ky toi
bdo khoin vay
91.144.590,38
11 nam
2.603.182.133.186
2.486.808.829.748
135.654.953.199
11 nam
1.248.730.000.000
922.759.663.725
60.000.000.000
3.851.912.133.186
3.409.568.493.473
195.654.953.199
(*)
VND
Ng glc phai tra
110.664.362
EUR
Quy VND
sd du ng goc tai
C§ng
5.000.000
The chip tdisan hinh
thanh tir nguon von vay
(*) Lai sudt khoan vay theo hop ddng sd07/BBC-ICB/2006 ngdy 21/07/2006:
+Lai sudt cdc khoan vay VND bang tdng lai sudt tham chiiu VND vd 2,9%/nam
+Lai sudt cdc khoan vay EUR, tong lai sudt tham chiiu EUR va 3,5%/nam
- Vay Ngan hdng ING Bank - Nhit Ban
Dien giai
LS
nam
Thoi
Tong gid tri khoan
s! du ng glc tai
h?n vay
vay
30/06/2011
11 nam
Cvng
bdo khodn vay
38.632.500
1.608.969,07
622.524.105.000
27.347.070.166
USD
Quy VND 5,80%
Phuong thiic dam
No goc phdi tra
trong ky tdi
0
622.524.105.000
Bq Tdi chinh bao lanh
27.347.070.166
16 . Von chu so huu
a/
Bdng doi chieu bien d§ng cua Vln chu sohihi (Xem phu luc s6 02)
6thang dau ndm 2011 Cdng typhdn phii loi nhuan sau thu! nam 2010:
V
47.830.698.500
- Chi trd co tuc cho cdc co dong nam 2010:
- Trich Igp quy ddu tuphdt trien
2.025.323.655
- Trich lap quy duphong tdi chinh
- Trich lap quy khdc thuocvon chit so huu
- Trich lap quy khen thuongphitc loi
675.107.885
-
6.645.044.668
- Tien thu lao HDQT khong true tiip dieu hanh boat dong cua Cong ty
65.000.000
57.241.174.708
COng
b/
Chi tiet von dau tu cua chu so huu
30/06/2011
c/
01/01/2011
Tyl6
Vln gop cuaTing Cdng ty Xi mang Viet Nam
699.638.620.000
Von gdp cua cdc doi tuong khdc
256.975.350.000
27%
CQng
956.613.970.000
100%
73%
699.638.620.000
256.975.350.000
956.613.970.000
Tyle
73%
27%
100%
co tire, loi nhuan
Cac giao dich ve von vdi cdc chu so huu vi phan phoi co
Vln dau tu cua chu sd hQu
- Von gop ddu nam
- Vongop tang trong nam
- Vongop giam trong nam
- Vongop cuoi nam
Cd tuc, lgi nhuan da chia (*)
Cl tuc ndm 2010
Tir 01/01/2011
Tu 01/01/2010
d!n 30/06/2011
din 30/06/2010
956.613.970.000
956.613.970.000
956.613.970.000
956.613.970.000
47.830.698.500
(*) Theo nghi quyltDai hgiding cl ddng thuong nien ndm 2011 s! 1063/XMBS-NQ-DH2011 ngiy 27/04/2011, Cdng ty
cdng b! viSc chitrdcl tuc ndm 2010la 5%/ndm
21
cc
AvACKN
: U VA!
VAKi
\y\\
%'ly?~-
C6NG TY C6 PHAN XI MANG BIM SON
Dia chi: Phuong Ba Dinh - Thj xa Bim Son - Thanh Hda
Thuyet minh Bdo cao tdi chinh
Ky ki todn tie 01/01/2011 din 30/06/2011
Cl philu
Si lugng cl philu dugc phep phdt hdnh
Si lugng cl philudadugc phdt hinh vd gdp vln day du
- Cophieu thitcmg
- Cophieu icu dai
Tir 01/01/2011
Tir 01/01/2010
din 30/06/2011
din 30/06/2010
95.661.397
95.661.397
95.661.397
95.661.397
95.661.397
95,661.397
95.661.397
95.661.397
95.661.397
95.661.397
Si lugng cl philu dugc mua lai
- Cdphiiu thuong
-Co phieu uu dai
Si lugng cl philu dang luu hanh
- Cophieu thuong
- Co phieu uu dai
*M§nh gii cl philu dang luu hanh: 10.000 dlng/cl philu
17 . Ting doanh thu bin hing vi cung cip djch vy
Doanh thu bin XM+clinker sdn xuat
Tir 01/01/2011
Tir 01/01/2010
din30/06/2011
din 30/06/2010
1.544.432.724.659
Doanh thu XM+clinker gia cdng
Doanh thu cung cap dich vy (bin xang dau)
Doanh thu gia cdng
119.333.726.370
1.272.668.797.793
-
4.895.949.136
735.108.000
Doanh thu n0i b§
Cvng
1.669.397.508.165
•-AA
.'j iv "A
'•-1 r.lili HWiN
1.272.668.797.793^ T0^
;/, TOAM
mam/
18 . Doanh thu thuan vl bin hing vi cung dip djch vy
Tir 01/01/2011
din 30/06/2011
Doanh thu ban XM+clinker sin xuat
1.544.432.724.659
Doanh thu XM+clinker gia cdng
Doanh thu cung cap djch vy (ban x3ng dau)
Doanh thu gia cdng
Tu01/01/201PA^
din 30/06/2010
1.272.668.797.793
119.333.726.370
4.895.949.136
735.108.000
C6ng
1.669.397.508.165
1.272.668.797.793
19 . Gii vln hing bin
Gid vln XM+clinker sdn xuat
Tir 01/01/2011
Tir 01/01/2010
din 30/06/2011
din 30/06/2010
1.158.019.532.598
Gid vlnXM+clinker gia cdng
Gid vln cung cap dich vy (bdn xang dau)
Gid vln gia cdng
Gid vln hingban n0i b$
1.053.746.252.474
105.744.081.687
4.838.866.532
593.759.541
Hao hyt, mat mdt hang tin kho
Cdckhodnchi phi vugt mire binh thuong
Dyphdng gidm gid hdng tin kho
C§ng
1.269.196.240.358
22
1.053.746.252.474
Thuyetminh Bdo cdo tdi chinh
c6ng ty c6 PHAN XI MANG BIM SON
Ky ki todn tit 01/01/2011 din 30/06/2011
Dja chi:PhuongBa Dinh - Thj xa Bim Son - Thanh Hda
20 . Doanh thu hoat d§ng tii chinh
Tir 01/01/2011
Tir 01/01/2010
din 30/06/2011
din 30/06/2010
L3i tiin gui, tiin cho vay
L3i cdng trdi xdy dyng tl qudc
2.019.492.662
1.337.381.682
C§ng
2.019.492.662
5.037.381.682
Tir 01/01/2011
Tir 01/01/2010
3.700.000.000
21 . Chi phi tii chinh
din 30/06/2011
198.335.267.559
L3i tien vay
den 30/06/2010
17.913.211.438
836.200.800
Chilt khau thanh todn, lai bdn hdng trd chdm
Lo do thanh ly cdc khodn dau tu ngdn han, dai han
Ld" do ban ngoai t6
L§ chenhl^chty gid dd thyc hi6n
12.114.600.000
1.882.395.164
60.000.000.000
Ld chenh 16ch ty gid cua hoat dgng ddu tu
Dy phdng giam gia cac khoan ddu tu
Chi phi tai chinh khac
103.636.364
Cgng
271.389.704.723
19.795.606.602
Tu 01/01/2011
Tir 01/01/2010
22 . Chi phi thue thu nhap doanh nghifp hifn hanh
din 30/06/2011
Tinglginhudn k! toan theo bdo cdo
1.483.211.154
din 30/06/2010
101.768.074.095
366.520.909
Cdc khodn chi phi khdng hgp 1§
Ting thu iMp chiu thu!
1.849.732.063
101.768.074.095
Trong do:
1.849.732.063
Thu nhapkhongduoc mien gidm thue
7.275.519.706 \
Thu nhap duoc mien gidm 50% tren thui sudtpho thong
Thu! TNDN theo thu! suit binh thudng 25%
462.432.983
13.630.449.225
Thu!thunhap doanh nghi6p phdi nop
462.432.983
13.630.449.225 /
94.492.554.389
Nam 2011 Cdng tydugc hudmg uu dai gidm 50% thu!suit thu!thu nhap doanh nghiep ciia thu nhdp tir hoat ddng sdn
xuat kinh doanh chinh dp dung cho Doanh nghi?p Nhd nude sau cl phan hda
VI. NHtTNG THONG TIN KHAC
Khdng cd sy ki?n bit thuong ndo xdy ra sau ngdy kit thuc nien dd k! todn 1dm dnh huong din tinh hinh tdi chinh vd hoat
dong cua Cdng tycan thiet phdi dilu chinh hoac trinh bdy tren Bdo cdo tdi chinh nam kit thuc ngiy31/12/2008.
2
. Thdng tin cdc ben HSn quan
Trong qud trinh hoat ddng kinh doanh, Cdng typhdt sinh cac nghi6p vu voi cdc b§n lien quan. Cdc nghiep vu chu y!u nhu
sau:
Cdc ben lien quan
Moi quan hf
N§i dung nghif p
vu
Cdng ty Xi mang Tam DiSp
Gii trj giao djch
(VND)
True thupc TCT Xi mang ViSt Nam
Doanh thu
3.756.789.336
Cty CP Xi mang Hdi Vdn
True thuQC TCT Xi mdng ViSt Nam
Doanh thu
97.408.752.248
Cty CP Xi mang Hodng Mai
Cty CP Thuong mai Xi mang
True thu^c TCT Xi mdng Viet Nam
True thupc TCT Xi mdng Viet Nam
Doanh thu
2.576.205.742
Doanh thu
25.764.739.240
Cty CP XM VLXD&XL Dd nlng
True thuc)c TCT Xi mdng Vi§t Nam
Doanh thu
8.434.445.200
Cty CP Thach cao Xi mdng
True thuOc TCT Xi mdng Viet Nam
Doanh thu
69.513.698.400
Doanh thu
144.965.280.889
TingCty CN Xi mang Viet Nam
Ting Cdng ty
23
\i
Thuyet minhBdo cdotdichinh
C6NG TY C6 PHAN XI MANG BIM SON
Ky ki todn tit 01/01/2011 din 30/06/2011
Dja chi: Phuong Ba Dinh - ThixaBim Son - Thanh Hda
Cho din ngdy lap Bdo cdo tiichinh, cdc khoin chua dugc thanh toan voi cdc ben lien quan nhu sau:
Cic bSn HSn quan
Cty CP Thuong mai Ximang
Cty CP Ximang Hai Van
Cty CP Ximdng Hoing Mai
Cdng tyXimang Tam Diep
Cty CPThach caoXimang
Cty CPXimang Hatien 1
CtyCPXMVLXD&XLDdndng
Cty CP Thach caoXimdng
Ting Cty CN Xi mang Viet Nam
Ndj dung nghifp
Mli quan hf
vy
True thupc TCT Xi mdng Vi?tNam
True thudc TCT Xi mdng Viet Nam
Tryc tlfupc TCT Xi mdng Vi?tNam
Tryc thupc TCT Xi mang ViStNam
Trycthudc TCT Xi mang Vift Nam
Tryc thudc TCT Xi mang Viet Nam
True thudc TCT Xi mdng Viet Nam
Tryc thudc TCT Xi mdng Vi?t Nam
Ting Cdng ty
Gii trj giao dich
(VND)
Phdi thu
4.003.290.473
Phai thu
22.678.217.597
Phdi trd
1.166.173.664
Phai thu
4.132.473.818
Phai thu
42.026.214.626
Phdi thu
27.125.770.385
Phdi thu
2.511.396.279
Phdi tri
211.312.000.000
Phdi trd
31.404.668.921
Sl lifu so sinh
Sl lieu so sdnh Id s! lieu fren bdo cdo tdi chinh cho ky kl todn tir 01/01/2010 din 30/06/2010 da dugc kilm toan bdi Cdng
ty TNHH Djch vu Tu vln Tdi chinh k! todn vd Kiem todn (AASC). Mot s! chi ti6u da dugc phan loai phit hgp dl so sdnh
voi sl li?uky nay.
Bim Son, ngdy 10 thdng07 nam 2011
Nguoi lap bieu
Ke toin truong
Nguyin Due Son
Phan Thj Nhirimg
24
Giam doc
en Nhu Khu£
284.275.322
- Thanh ly nhuong ban
1.587.227.422.376
2. Tai ngay culi n&m
3.018.564.521.953
2.991.920.072.533
1.157.423.919.188
229.662.500
3.269.422.159
82.083.377.851
87.363.176.301
97.343.015.811
4.688.978.717
2.608.394.234
15.483.465.569
6.479.255.272
6.401.772.708
10.294.936.525
907.904.807
5.833.334.237
102.341.575.000 ddng
108.970.425.000 ddng
- Nhacua vatkiin true:
- May moc thiit bi
*-::, A^-2/i!
4.699.043.556.169
4.595.735.107.797
1.605.457.306.197
229.662.500
10.524.599.025
907.904.807
5.833.334.237
2.020.804.535
153.664.026.697
725.745.966
681.712.773
7.212.864.700
108.174.613.787
3.499.084.659
153.893.689.197
725.745.966
681.712.773
7.212.864.700
108.174.613.787
229.662.500
1.462.088.216.025
1.295.058.569
15.709.657.603
6.304.500.862.366
95.963.485.348
20.172.444.286
1.052.748.390.060
179.426.393.662
10.608.580.090
907.904.807
5.885.652.715
3.368.688.303
4.175.988.441.141
10.608.580.090
907.904.807
5.885.652.715
3.368.688.303
8.500.059.807
31.269.152.365
803.228.530
2.762.297.256
1.985.384.728
25.718.241.851
226.016.966.269
257.286.118.634
803.228.530
2.762.297.256
1.985.384.728
134.688.666.851
108.970.425.000
6.057.823.323.822
hinh
Cpng TSCD huu
7.696.831.277
khic
TSCD huu hinh
18.318.051.837
quin by
Thiet bj, dyng cy
183.326.661.649
tii truyen dan
Phuong tifn v$n
4.044.668.462.593
Miy mdc thiet bj
Don vi tinh: VND
Ky kitodn tic 01/01/2011 din 30/06/2011
Thuyet minh Bdo cdo tdi chinh
(*): Theo Men ban ban giao du an: Tram nghiin xi mdng Qudng tri ngdy 16/06/2011 Cong ty tam ghi tang nguyen gid tai sdn co dinh nhu sau:
1.507.441.692.021
1. Tai ngay dau nam
III. Gii tri cdn lai TSCD
4. S6 du cudi ky
333.186.101.094
284.275.322
3. Giam trong ky
- Gidm khdc
229.662.500
36.869.089.471
- Khau hao trong nam
-Tang khdc (*)
37.098.751.971
296.371.624.445
2. Sd tang trong ky
1. Sd dudauky
II. Gii trj hao mdn luy ke
4. Sd du culi ky
1.920.413.523.470
446.334.265
- Thanh ly nhuong ban
- Gidm khdc
446.334.265
117.046.541.269
117.046.541.269
1.803.813.316.466
true
Nhi cua, v§t kien
3. Sd giam trong ky
- Tang khdc (*)
- Dau tirXDCB hoan thanh (*)
- Mua sdm moi
2. S6 ting trong ky
l.Sddudauky
1. Nguyen gii TSCDD
Khoin myc
Phu luc sl 01
CONG TY C6 PHAN XI MANG BIM SON
Dia chi: Phuong Ba Dinh - Thi xa Bim Son - Thanh Hda
