Báo cáo tài chính quý 2 năm 2014 (đã soát xét) - Công ty cổ phần Khoáng sản Bình Định
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CONG TY TNHH DICH TII VAN TAI CHINH KE TOAN & KIEM TOAN PHIA NAM
SOUTHERN AUDITING AND ACCOUNTING FINANCIAL CONSULTING SERVICES COMPANY LIMITED (AASCS)
CONG TY CO PHAN KHOANG SAN BiNH DINH
06 thing ilAu nam 2014
vet
29 Vo Thi Sau Street, District 1, Ho Chi Minh City
Tel: (08) 3820 5944 - (08) 3820 5947 • Fax: (08) 3820 5942
Website: www.aascs.com.vn
Email: infoqaascs.com.vn
Global
Alliance
4,c4P.odent Legal & Account‘04‘“Cs'
CONG TY CO PHAN KHOANG SAN BINH DINH
Dja chi: 11 Ha Huy Tap, Thanh phij Quy Nhart, Tinh Binh Djnh.
Bdo cdo caa Ban Tang Gidm clac va
Boo cdo tai chink dd duvc sock xit
CONG TY CO PHAN KHOANG SAN BiNH DINH
06 thang dau nam 2014
Dtrov sosit xit
CONG TY TNHH DICH VV TI.r VAN TAI CHiNH ICE TOAN VA MEM TOAN Pith NAM
(AASCS)
29 Vo Thj San, Quail 1, TP. HO Chi Minh; Dign thoai: (08).38205.944 -(08)38205.947;Fax:(08) 38205.942
1
CONG TY CO PHAN ICLIOANG SAN BINH DINH
Dja chi: 11 Ha Huy TOp, Thanh pho Quy Nhan, Tinh Binh Djnh.
Trang
NQI DUNG
03 — 04
Bao cao cita Ban 'Ding Giam (tic
co
v
05
Bsio cao Sok x et
'
UICH
iAl CH9
VA KU
• PHI.
Bao cao Tai chin!' dA (lave sosit xet
Bing can dOi ke toin tai ngiy 30 thing 6 nam 2014
06 — 08
Bio cao ket qui kinh doanh 06 thing Qau nam 2014
09
Bio cao ltru chuyen tien to 06 thing au nam 2014
10 — 11
Ban thuyet minh Bio cao tai chinh 06 thing du ram 2014
12 — 25
2
CONG TY CO PHAN KHOANG SAN BiNH DiNH
Dja chi: 11 Ha Huy Tap, Thanh phi Quy Nhan, Tinh Binh Djnh.
BAO CAO CUA BAN TONG GIAM DOC
Ban T6ng Giam dOc Cong ty Co phan Khoang sanBinh Dinh (sau day gpi tit la "Citing ty") trinh bay
Bao cao cua minh va Bao cao tai chinh 6 thing dau nam 2014 cua Cling ty ket thac ngiy 30 thing 06 nam
2014.
COng ty Co phlin Khoing Sin Binh Dinh dirqc thanh lap theo Quyet djnh s6 09/2001/QD-UB ngiy 08
thing 01 nam 2001 cua Uy Ban Nhan Dan Tinh Binh Dinh ve viec chuyen cong ty Khoang San Binh Djnh
thanh cong ty Co Phan; GiAy cluing nhan dang ky kinh doanh Ian dau Cong ty Co PhAn so 3503000009
ngay 08 thing 01 nam 2001; GiAy cluing nhan dang kj, kinh doanh thay doi Ian thin tam ngiy 15 than 5
nam 2012; GiAy chirng nhan ding ky kinh doanh thay dOi Ian dui chin ngay 30 thing 06 nam 2014 do Sa
Ke Hoach vi DAu Tu Tinh Binh Dinh cap.
Llinh vire hoat deng kinh doanh cua Ong ty la: Khai thac, the bien vi mua ban khoang san tir qu.ng sa
khoang Titan va cac loai quang, khoang san khac. Cac hoat d6ng h6 trcs khai thac khoing san (trir diet' tra,
tharn d6 dAu khi). Kiem tra, phan tich k7 thuat cac loai quang khoang sin. Mua ban cac loai vast tu, may
moc, thiet bj phuc vu khai thac vi the bien cac loai quang khoang san.
Hei ding Quan tri va Ban Tang Giim (Mc
Cac thanh vien cua HQi ding Quin tri bao gam:
Ong Le Anh Vii
Ong Ha Van Cuing
Ong Tran Canh Thinh
Ong Nguyen Van Chanh
Ong Nguyen Bao
Chu tjch
Thinh vien
Thinh vien thirong true
Thinh vien
Thinh vien
(b6 nhiem ngiy 04 thing 06 nam 2014)
(b6 nhiem ngiy 06 thing 04 nam 2007)
(b6 nhiem ngiy 06 thing 04 nam 2007)
(b6 nhiem ngay 01 thing 09 nam 2012)
(b6 nhiem ngay 05 thing 07 nam 2013)
Cic thanh vien cua Ban Tang Giant doc bao
Ong Le Anh Vfi
Ong Ha Van Cuing
Ong Iran Cinh Thinh
Ong Huynh Ngoc Bich
I 725
G TY
II Hifi)
(1)6 nhiem ngay 04 thing 06 nam 2014)
(b6 nhiem ngay 01 thing 04 nam 2006)
(36 nhiem ngay 17 than 03 ram 2012)
(b6 nhiem ngay 09 thing 11 nam 2012)
Tong Giam doc
Pho Tang Giam d6c
Ph6 Tong Giam dOc
Ke toan trtamg
Kiem twin vien
Cong ty TNHH Djch vu Tu van Tii chinh Ke toan va Kiem toan Phia Nam (AASCS) bay to nguyen vong
tiep tuc lam cong tic soar xit cho Cong ty.
Ong 1)6 trach nhiem cua Ban Tang Clam dac di yeti Bao can tai chinh
Ban Ring Giam dOc Cong ty chju trach nhiem ve viec lap Bao cao tai chinh phan anh trung thvc, hop 1S,
tinh hinh hoat d6ng, ket qua hoat d6ng kinh doanh va tinh hinh ltru chuyen tien tg cua Cong ty trong Icy.
Trong qua trinh lap Bao cao tai chinh, Ban TOng Giam el& Cong ty cam ket da tuan thu cac yeu cau sau:
- lAra ch9n cac chinh sach ke toan thich hop va ap dung cac chinh sach nay mgt cach nhat quan;
- Dtra ra cac danh gia va dir doin hop ly va than tong;
- Cac chuin mirc ke wan dtrqc ap dung theo quy djnh hien hinh, kitting c6 nhang sai lech trong yeti
den mirc can phai cong b6 va giii thich trong bao cao tai chinh;
- 1.4p va trinh bay cac bao cao tai chinh ten co sa tan thu cac chuAn muc ke toan, the d6 ke town va
cac quy djnh c6 lien quan hien hinh;
3
Tlf
KE .1
A T01
NAN
HO(
CLING TY CO PHAN KHOANG SAN BINH DINH
Dja chi: 11 Ha Huy Tap, Thanh pito: Quy Nhan, Tinh Binh Djnh.
-sLap cac bao cao tai chinh dtra teen ca so. hoat ding kinh doanh lien tic, trir tru6ng hqp khong the cho
rang Cong ty se tiep tic hoat ding kinh doanh.
Ban T6ng Giam d6c Cong ty dam bio rang cac so ke toan duqc luu giO• de phansanh tinh hinh tai chinh cua
Cong ty, vii muc d6 trung thuc, hqp tai bat dr th6i diem nao va dam bao rang Bao cao tai chinh tuan
thu cac quy djnh hien hanh cua Nha nuac. D6ng th6i co trach nhiem trong viec bao dam an town tai san cua
COng ty va thuc hien cac hien phap thich kip de ngan chin, phat hien cac hanh vi gian
va cac vi pham
khac.
Ban Ring Giam dOc Cong ty cam ket rang Bio cao tai chinh da phin inh trung thuc va hqp 1y tinh hinh tai
chinh ctia C6ng ty tii th&i diem ngay 30 thing 06 nom 2014, ket qua hoat ding kinh doanh va tinh hinh luu
chuyen tien to cho 6 thing dau nom 2014, phit kip vii chuin muc, the d6 ke toin Viet Nam va tuan thu
cac quy djnh hien hinh c6 lien quan.
Quy Nhan, ngay 19 thcing 07 nom 2014.
TM. Ban TOng Giam doc
1g Giam doc
cONG11
CO • '
1(1.110ANGS:01
V)I
Ny
Le Anh VG
4
CONG TY TNHH INCH V1,1 TV VAN TAI CHINH KE TOAN VA KIEM TOAN Pith NAM
SOUTHERN AUDITING AND ACCOUNTING FINANCIAL CONSULTING SERVICES COMPANY LIMITED (AASCS)
SO:2-.3fc./BCKT/TC
BAO CAO KET QUA
CONG TAC SOAT XET BAO CAO TAI CHINH
) Khocing San Binh Dinh)
(VI Sodt xet Bcio coo tai chink 06 dicing dju nom 2014 ccia Cong ty Co Ph an
Kinh
- Hai clang Quan tri Ging ty CO Phan Khoing San Binh Dinh
- Ban Tang Giam dac Cling ty CO Phan Khoing San Binh Dinh.
Cong ty CO phan.Khoing san Binh
Chimg toi da thkrc hien cong tac soot xet Bang can dei ke toan
Dinh tai ngay 30/06/2 014, Bao cao ket qua hoat dOng kinh doanh va Bao coo ltru chuyen tien to cua k5, ke
toan ket thac ngay 30 thang 06 nom 2014 &rot lap ngay 17 thang 07 nom 2014 tir trang 06 den trang 25
kern theo.
Viec lap va trinh bay Bao cao tai chinh nay thuOc trach nhiem cua TOng Giam dOc COng ty. Trach nhiem
dm chi:mg toi la duo ra bao cao nhan xet ve bao cao nay tren co co. ding tic soot xet cua chting toi.
Chimg toi da thkrc hien ding tac soot xet bao cao tai chinh theo ChuAn mkrc kiem toan Viet Nam ye cong
tac soot xet. Chuan muc nay yeu cAu cong tac soot xet phai lap ke hoach va thkrc hien de CO su dam bao
vira phai rang bao cao tai chinh kh6ng chira dung nhang sai sot tong yeu. C6ng tac soot xet bao gom chit
A
• .
nhan skr cua cong ty va ap dung cac thti tnc phan tich tren nhUng th6ng tin tai
yeu la vrec trao
chinh; cong tac nay cung cap mOt mtic dO dam bao thAp, hon cong tac kiem toan. Chiang toi kh6ng thkrc
hien cong viec kiem toan nen cung khong dtra ra kien kiem toan.
Tren co soy cong tic soar xet cua chung toi, cluing toi khong thAy co sir kien nao de chung toi cho ring bao
cao tai chinh kern theo day kitting phan anh trung thkrc va hqp 15, tren cac khia canh trong you phi" hqp
chuAn mkrc ke toan Viet Nam va cac quy dinh phap 15, co lien quan.
Tplia Chi Minh, ngay 04 thang 08 nom 2014
Cling ty TNHH Dich Vu Tn Van Ili Chinh
Ke Toan va Kim Toth' Phia Nam (AASCS)
,015011 729_
CONG TY •i•
•
TRACHNFIltitH
. DICH VU Tit
(1
OAN
TAI CHINH
Kim than vier'
Giam ctic
p
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YA KIEM TO 4
1
TP.1.10
Chu The Binh
•
A
SO Giay CN DKHN kiem toan: 1858-2013-142-1
DO Khac Thanh
SOGiAy CN DKHN kiem toan: 0064-2013-142-1
Global
Alliance
no,0
474Pendent Legal a Accol°tI.
5
29 Vo Thi Sau Street, District 1, Ho Chi Minh City
Tel: (08) 3820 5944 - (08) 3820 5947 - Fax: (08) 3820 5942
Email:
Website: www.aascs.com.vn
Ti
1
CONG TY CO PHAN KHOANG SAN BiNH DINH
Dia chi: I1 Ha Huy Tap, Thanh pha Quy Nhan, Tinh Binh Dinh.
BANG CAN DOI KE TOAN
Tai ngay 30 thang 6 nam 2014
Don vi tinh: VND
TAI SAN
1
A -TAI SAN NGAN HAN (100=110+120+130+140+150)
I. Tien va cac khoan ttromg (Wang tien
1.Tien
2. Cdc khoan tucmg ducmg tien
II. Cac khan du tir tai chinh ngin han
1. Diu to ngin han
2. Dir phong giarn gia chirng khoan dau to ngin han (*)
HI. Cac khoin phai thu ngin ban
1. Phai thu khach hang
2. Tra truerc cho ngu6i ban
5. Cac khoin phai thu khdc
6. Du phong phai thu ngin han kh6 doi (*)
IV. Hang ten kho
1. Hang ton kho
2. Du phong giam gid hang ton kho (*)
V. Tai san ngin han khac
1. Chi phi tra trudrc ngin han
2. Thue GTGT ducic khAu trir
3. Thue va cdc khoin khac phai thu NM, fluor
4. Tai san ngin han khac
B - TAI SAN DAI HAN (200=210+220+240+250+260)
I- Cac khan pail thu dai han
4. Phai thu dai han khac
5. Dv phang phai thu dai han kho doi (*)
II. TM san c6 djnh
1. Tai san c6 djnh ham hinh
- Nguyen gia
- GO tri hao mon luy Ici (*)
3. Tai san co djnh vo hinh
- Nguyen gia
- Gia tri hao mon Iuy ej (*)
4. Chi phi xay dtyng co. ban dir dang
IV. Cac khan du to tai chinh dai han
1. Diu to vao cong ty con
2. Diu to vao cong ty lien ket, lien doanh
3. D'au hr dai han khac
4. Du phong giam gia eau to tai chinh dai han (*)
V. Tai san dai han khic
1. Chi phi tra trudc dai han
2. Tai san thue thu nhap hoan lai
TONG CONG TAI SAN (270 = 100 + 200)
Ma Thuyet
A
.
minh
so
2
3
100
1
110
111
112
120
121
129
2
130
2.1
131
2.2
132
135
2.3
139
140
3
141
149
4
150
151
152
4.1
4.2
154
158
200
210
218
5
219
220
221
6
222
223
227
7
228
229
230
8
250
251
252
258
259
260
9
261
262
270
SO cuoi kj',
4
128.673.882.866
2.830.822.920
2.830.822.920
-
9.171.483.228
8.009.213.650
1.005.340.909
156.928.669
SO au nAm
5
143.693.354.363
41.428.695.410
37.297.534.522
4.131.160.888
-
20.074.001.178
13.635.83
91
18' 664c
.q1.1
AChiNti II t4
CH VU T1
92.246.277.732
92.246.277.732
24.425.298.986
23.896.702.755
528.596.231
61.203.00.Wf
PHIAK
----____
20.987.66Qg'
20.986.907.244
692.957
124.634.126.640
3.272.164.500
3.272.164.500
129.118.391.094
2.727.988.000
2.727.988.000
103.667.309.305
99.413.870.013
200.490.566.097
(101.076.696.084)
106.588.397.531
104.964.394.708
196.142.420.726
(91.178.026.018)
25.600.000
(25.600.000)
1.624.002.823
25.600.000
(25.600.000)
4.253.439.292
vni
61.203.05700 'TO,
OAN
17.694.652.835
17.694.652.835
19.802.005.563
19.802.005.563
253.308.009.506
272.811.745.457
CONG TY CO PHAN KHOANG SAN BINH DINH
Dja chi: 11 Ha Huy Tap, Thanh ph6 Quy Nhon, Tinh Binh Djnh.
BANG CAN DO! KE TOAN
Tai ngay 30 thing 6 nam 2014
Dan vi tinh: VND
1
MA Thuyit
A
minh
so
2
3
300
310
10
311
312
10.1
313
10.2
314
10.3
10.4
315
316
10.5
317
318
319
10.6
320
323
10.7
330
11
331
332
333
334
11.1
335
336
337
338
339
400
410
12
411
412
413
414
415
416
417
418
419
420
421
422
430
432
433
440
NGUON VON
1
A - NO PHAI TRA (300 = 310 + 330)
I. Nq ngin h#n
1. Vay va ncr ngin han
2. Phai tra ngu&i ban
3. Ngtrtri mua tra tin trtrac
4. Thud va cac khoan pilaf Op Nha nu&
5. Phai tra ngtrgi lao dung
6. Chi phi phai tra
7. Phai tra nOi be?
8. Phai tra theo tin dO ke hoach hqp ding xay dtmg
9. Cac khan phai tra phai Op ngin han khac
10. Disr piling phai tra ngin han
11. Quy khen thtrerng, ph& lqi, ban dieu hank
II. Nq diti h#n
1. Phai tra dai han ngutri ban
2. Phai tra dai hp nOi bO
3. Phai tra dai han khac
4. Vay va nq dai han
5. Thud thu nhip holt lai phai tra
6. Dkr phong trcr cap mit vi0c 1am
7. Dv piton phai tra dai han
8. Doanh thu chtra thirc hiOn
9. Quy phat triEn khoa hoc va cong ngh0
B - VON CHO SO HCrU (400 = 410 + 430)
1. V6n chi so* hem
1. VOn diu to dm chi sa hCru
2. Thang du vin c6 phan
3. Wm khac cia chi ser hem
4. C6 phidu quy (*)
5. Chenh lOch danh gia lai tai sin
6. Chenh ldch ty gid h6i dodi
7. Quy diu to phat tridn
8. Quy chr phong tai chink
9. Quy khdc thuOc vein chic ser half
10. Lqi nhuan sau thud chtra phan ph6i
11. NguOn vin au to XDCB
12. Quy h6 trq sip x6p doanh nghidp
II. NguOn kinh phi va quy khac
1. Ngu8n kinh phf
2. NguOn kinh phi da hinh thanh TSCD
TONG CONG NGUON VON (440 = 300 + 400)
7
S6 cu6i kk
SO diu nam
4
38.776.487.222
30.765.681.699
5
58.344.986.242
49.799.000.687
3.019.890.428
78.710.000
7.108.762.327
13.976.236.107
67.550.046
557.413.086
983.345.000
14.891.558.205
15.136.906.397
3.382.872.818
1.765.819.663
.\
'',./,,
\I
2.101.336.81i
4.748.713.128
8.010.805.523
_,-4
12.745.568.32F/,
8.545.985.55e
8.010.805.523
8.545.985.555
214.531.522.284
214.531.522.284
123.926.300.000
19.391.000.000
214.466.759.215
214.466.759.215
123.926.300.000
19.391.000.000
21.579.231.597
12.392.337.618
12.523.824.666
12.392.337.618
37.242.653.069
46.233.296.931
253.308.009.506
272.811.745.457
1
CONG TY CO PHAN KHOANG SAN BINH DINH
Dia chi: 11 Ha Huy Tap, Thanh pho Quy Nhon, Tinh Binh Djnh.
CAC CHI TIEU NGOAI BANG CAN DO! KE TOAN
1
Thuyet
minh
CHI TIEU
1.Ili san thue ngoai
2. Vat tu, hang hod nhan giC hO, nhan gia ding
3. Hang hod nhan ban 144 !than 14, gal, IcS, ctrqc
4. Ng kho den da xir 1j,
5. Ngoai to cdc loci (USD)
6. Du town chi stir nghiep, du an
S6 cu6i to
V.1
3,423.53
1
Nguiri 14p bleu
(KS', ho ten)
KE Wan truerng
(Ky, ho ten)
Hujrnh NgQc Bfch
8
1,929,249.60
Lap, ngay 17 thcing 07 nam 2014
Tong GiAm dee
/14? ten, (long dAu)
—9
.A
Nguyen Thi Bich Hu Ong
SO din nAm
111111111 UM N- OM Mil MINI MI IIINII =II MB OM MI MO I- MINI MI- MO I
CONG TY CO PHAN KHOANG SAN BiNH DINH
Dia chi: 11 Ha Huy Tap, Thanh phd Quy Nhan, Tinh Binh Dinh.
BAO CAO KET QUA HOAT BONG KINH DOANH
6 thong dau nam 2014
Dan vi tinh: VND
Chi tieu
1
1. Doanh thu ban hang, cung clap djch vy
2. Cgc khoan giant trir doanh thu
3.Doanh thu thian ban hang vii cung cap djch vy (10=01-02)
4. Gia von hang ban
5. Lqi nhu4n gi)p ban hang va cung cap djch vy (20=10-11)
6. Doanh thu hoyt Ong tai chinh
7. Chi phi tai chinh
- Trong do: Chi phi lai vay
8. Chi phi ban hang
9. Chi phi quart ly doanh ngh4
10. Lqi nhu4n tir host Ong kinh doanh {30=20+(21-22)-(24+25)}
11. Thu ntiki khac
12. Chi phi khac
13. Lqi nhuy'n klific (40=31-32)
14. Tifmg lqi nhutin ke Wan trir&c thud (50=30+40)
15. Chi phi thud thu nhy'p doanh nghi0 hi?n hanh
16. Chi phi thud thu ntib doanh nghksp ham lyi
17. Lqi nhu'On sau thud thu nhOp doanh nghi0 (60=50-51-52)
18. Lai ca ban teen do phieu
Ngtreril4 bleu
Ke toan trirerng
(Ky, hQ ten)
(Ky, hQ ten)
Ma
so
Thuyet
minh
2
01
02
10
11
20
21
22
23
24
25
30
31
32
40
50
51
52
60
70
3
13
14
15
16
Quj, 2
[Ay ke 6 thong dliu nam
Nam nay
Nam frisk
Nam nay
Nam trtro'c
5
112.925.840.411
17.467.201.785
95.458.638.626
60.872.549.673
34.586.088.953
2.146.859.745
49.192.000
20
1.497.270.909
6.379.507.592
1.140.409.221
23.285.511.674
4.398.037.942
6
85.521.362.667
12.330.601.196
73.190.761.471
49.564.505.837
23.626.255.634
434.971.948
5.247.708.313
5.933.060.964
12.880.458.305
2.957.322.909
2.957.322.909
15.837.781.214
3.380.388.145
7
226.663.617.915
30.861.632.154
195.801.985.761
122.580.457.044
73.221.528.717
3.232.043.445
87.596.578
33.172.898
17.955.701.442
6.084.379.790
52.325.894.352
19
4
32.898.971.984
3.188.207.527
29.710.764.457
20.473.089.809
9.237.674.648
382.920.952
1.613.659.148
3.124.699.769
4.882.236.683
1.497.270.909
5.239.098.371
423
18.887.473.732
1.524
12.457.393.069
1.005
42.729.857.885
3.448
17
18
10.066.066.493
3.332.178.531
23.285.511.674
Lap, ngay 17 thong 07 nam 2014
....--------: ngx Giim dik
000390
i
79.CONG
f ,z CO pHA
* 0,104N6
SAN
kBEVII DI
Nguyen Thi Bich Hirerng
Huynh Ngyc Bich
52.325.894.352
9.596.036.467
....i:....,...th,.
).,...
%; ZE
.,5
ten, d6ng din)
CONG TY CO PHAN KHOANG SAN BINH DJNH
Dia chi: 11 Ha Huy Tap, Thanh pha Quy Nhon, Tinh Binh Dinh.
BAO CAO LUt CHUYEN TIEN TE
(Theo plurang phdp gidn alp)
6 thing dim nam 2014
Dan vi tinh: VND
Lily ke 6 thing dAu nam
Chi tieti
Ma
A
so
Thuyet
minh
Nam nay
Nam tru&c
1
2
3
4
5
I. Luu chuyen tien ta• hoot dOng kinh doanh
I. Liii nhu(in Mr& thud
01
15.837.781.214
52.325.894.352
- fait' hao TSCD
- Cac khoan du phong
02
03
9.898.670.066
16.967.513.339
- Lai, 18 chenh ldch tj, gia hoi doai chua thuc hidn
- Lai, 18 hr hoat dOng deu tu
04
2. Di'du chinh cho cdc khodn
- Chi phi iai vay
3. Lvi nhu1n tir hogt d'fing kinh doanh trtroc shay doi Win ltru
Ming
- Tang, giam cac khoan phai thu
- Tang, giam hang t6n kho
- Tang, giam cac khoin phai tra (KhOng kd lai vay phai tra, thud
thu nhap doanh nghidp phai n9p)
(1.050.601.707
(1.607.962.0524
05
06
(17.735.056)
-
08
25.718.716.224
09
7.993.415.396
(31.043.220.158)
-%
(1.546.106.472)
4.244.086.496
(15.410.104.306)
6.265.283.307
10
II
33.172.898yi
66.668.016.83
2.107.352.728
-
(5.462.346.305)
(33.172.898)
(8.333.957.240)
(19.514.735.665)
16
(544.176.500)
(544.176.500)
20
(19.511.973.856)
50.076.848.793
1.Tien chi mua sem, xay dung TSCD va cac tai sin dai han khac 21
2.Tien thu ti thanh1, nhuqng ban TSCD va cac tai san dai han
22
khac
(6.977.581.840)
(9.901.175.781)
- Tang, giam chi phi tra Mr&
- Tien Iii vay da tra
- Thu'd thu nhap doanh nghidp da nOp
- Tien thu khac tir hoat dOng kinh doanh
12
13
14
- Tien chi khac cho hoat dQng kinh doanh
15
Luu chuyin (Mn thutin lir hogt Ming kinh doanh
H. Luu chuyen tien tU hoot Ong dAu to
1
-
a
3.Tidn chi cho vay, mua cac cOng cg ng oh don vj khac
23
4.Tien thuh6i cho vay, ban lai cac cOng cv nq dm dcm vj khac
24
5.Tien chi deu tu gap von vao don vj khac
25
6.Tien thu h6i deu hr Op von vao don vj khac
26
7.Tidn thu lai cho vay, co tirc va Igi nhuan &roc chia
Luu chuyin tidn thudn tir hogt dOng ddu to
HI. Luu chuyin tien Ur hoot dOng tai chinh
1.Tien thu tir phat hanh c6 phidu, nhan v6n Op dm chic so hell
2.Tien chi tra vein g6p cho cac cha ser 110u, mua 1ai c6 phidu ciia
doanh nghidp da phat hank
27
30
17.735.056
(6.959.846.784)
33.000.000.000
1.607.962.052
24.706.786.271
31
32
3.Tien vay ngin han, dai han nhan &roc
33
4.Tien chi tra ng g6c vay
34
5.Tien chi tra ng thud tai chinh
6.C6 tic, lgi nhuan da tra cho chil sa hau
35
36
10
-
(12.126.051.850)
(8.561.121.540)
CONG TY CO PHAN KHOANG SAN BINH DJNH
Dja chi: 11 Ha Huy Tap, Thanh pho Quy Nhon, Tinh Binh Djnh.
BAO CAO LUtJ CHUYEN TIEN TE
(Theo phtrang phdp gidn dip)
6 thang dou 'dm 2014
1
Lunt chuyen lien thud,: tir hogs erOng tai chlnh
Luu chuyin tien th an trong kj, (50 = 20+30+40)
Tan NI tuning dircrng den dliu 14
40
50
60
Anh huang cua thay dM ty gib h6i dodi quy CIO'i ngoai to
61
Tien va twang throng tien culd kj, (70 = 50+60+61)
70
V.1
(12.126.051.850)
(38.597.872.490)
Don vi tinh: VND
(8.561.121.540)
66.222.513.524
41.428.695.410
-
15.217.566.618
1.060.075.582
2.830.822.920
82.500.155.724
Lap, ngay 17 the ng 07 plan; 2014
Ngtreri 14p bleu
(Ky, hp ten)
Ke tosin tru*ng
(Ky, hp ten)
TOng Clam (Mc
0039
ten, (long tau)
o' CONG TY
Cd P
* KN NG SA
\41. LNH DIN
Ng------uyen Thi Bfch Hung
Huknh Ngoc Bich
11
Anh VQ
CONG TY CO PHAN KHOANG ,SAN BiNH DINH
Dia chi: 11 Ha Huy Tap, Thanh pho Quy Nhan, Tinh Binh Dinh.
BAN THUYET MINH BAO CAO TA! CHINH
06 thang clAu nam 2014
I
D4c diem hoat d(ing cua doanh nghiep:
I.
Hinh thkc hiku van:
Cling ty CO phAn Khoing San Binh Dinh duqc thanh lap theo Quyet djnh se 09/2001/QD-UB
ngay 08 thing 01 nam 2001 cira Uy Ban Nhan Dan Tinh Binh Djnh ye viec chuyen cong ty Khoanf
San Binh Djnh thanh cong ty Co Phan; Giay chirng nhan dang k5, kinh doanh lan dau COng ty Co
Ian
Phan s6 3503000009 ngay 08 thang 01 nam 2001; Giay Chung nhan clang kj, kinh. doanh thay
thu tam ngay 15 thang 5 nam 2012; Giay Chung nhan dang kinh doanh thay doi lan thin chin ngay
30 thang 6 nam 2014 do Sa Ke Hoach va Dau Tu Tinh Binh Djnh cap.
VOn dieu Ig cua Cling ty la: 123.926.300.000 dong (Met tram hai mtrai ba tj, chin tram hai muai
sou trieu ba tram ngan (long).
2.
Linh v(rc kinh doanh: San xuat cong nghiep. Khai thac che bien va tieu thu cac loai khoang san
3.
II
Nganh nghl kinh doanh: Khai thac, che bien va mua ban khodng san tir quang sa khoang Titan va Nriqr Hill
cac loai quang, khoang san khac. Cac hoat Ong ho trq khai thac khoang san (Vir dieu tra, tham do .1 vu tU iI
dau khi). Kiem tra, phan tich ky- thuat cac loai quang khoing san. Mua ban cac loai vat tu, may mac, HINH 141
KIEM 101
thiet bj phuc vu khai thdc va che bien cac loai quang khoang san.
HIA NAI
Nien dq ke town, don vj tien to sir dung trong ke Wan:
• TP 14-6 (
1.
Nien (10 kE loan cua C6ng ty bit au to ngay 01/01 va ket thirc vao ngay 31/12 hang nam.
2.
Den vi tien to sir dung trong ICE loan: Don vj tien to sir dung trong ghi chep ke town la deng Viet
Nam (VND)
CONG TY
III Che dq ke town ap dung:
I.
Chi dQ kE loan ap dyng: Cong ty ap dung che de ke town Viet Nam ban hanh theo Quyet djnh s6
15/2006/QD-BTC nay 20/03/2006; Thong to s6 244/2009/TT-BTC ngay 31/12/2009 twang dan
1.
sira doi,
bo• sung Che de ke town doanh nghiep va cac Chuan mirc ke Wan Viet Nam do Be Tai chinh
ban hanh va cac van ban sira doi, be sung, huang clan thirc hien kern theo.
2.
Hinh thirc sa Id loan ap dyng: Cong ty ap dung hinh thirc s6 ice town Nhat 1(5, Chung.
IV
Cac chinh sach ke town ap dung:
1.
Nguyen lac xac dint: car khoan tiEn: TiEn mat, tiEn gruff nein hang, tiEn clang chuyin
1.1 Nguyen tic xcic dinh cac khoan twang (twang tiEn:
• •
La cac khoan dau tu ngin han khonf qua 3 thang co kho nang chuyen doi de dang thinh tien va
•
A.
ro trong chuyen doi thanh lien ke to ngay mua khoan dau to do tai thai diem bao
khong co nhieu
coo.
1.2 Nguyen tic, phwang phdp chuyEn doi cac clang tien khdc:
Vic ghi nhan, danh gia, xir 15, cac khoan cherth lech tj, gia trong nam dtrqc thac hien theo Thong tu
so 179/2012/T1'-BTC ngay 24 thang 10 nam 2012 cita Be Tai chinh.
2.
5011
Chinh sach ke loan doi veri hang tan kho:
2.1 Nguyen dc ddnh gid hang tan kho:
Hang ten kho dtrqc tinh theo gia gOc. Truing hqp gia trj thuan co the thi,rc hien dtrqc filar) ham gia
gee thi phai tinh theo gia trj thuan co the thac hien &rot. Gia gOc hang ton kho baogom chi phi mua,
chi phi the Wen va cac chi phi lien quan tr%rc tiep khac phat sinh de c6 duqc hang ton kho a dja diem
va trang thai hien tai.
12
CONG TY CO PHAN KHOANG SAN BINH DINH
1)/a chi: 11 Ha Huy Tap, Thanh phi` Quy Nhon, Tinh Binh Dinh.
Gia g6c ciia hang ton kho mua ngoai bao g6m gia mua, cac loci thue khong dtrqc hoan loi, chi phi
van chuyen, b6c xep, bao quan trong qua trinh mua hang va cac chi phi khac c6 lien quan trtrc tiep
den viec mua hang ton kho.
Gia g6c ciia hang ton kho do dun vi ttr san xuAt bao g6m chi phi nguyen lieu vat lieu trtrc tiep, chi
phi nhan cong trtrc tiep, chi phi san xuAt chung co djnh va chi phi san xuat chung bien d6i phat sinh
trong qua trinh chuyen hoa nguyen lieu vat lieu thanh thanh pham.
. /fp Gia trj hang ton kho cuoi ky dtrqc xac din!'
2.2 Phuang phdp lac clink gid tri halting kho cu&
theo phuang phi!) binh quan gia quyen.
2.3 Phuong phdp hgch tan hang ton kho: C6ng ty ap dung phtrang phap ke khai thtarng xuyen.
2.4 LOp du phang giant gib hang ton kho: Kh6ng ap dung lap dtr phang giam gia hang ton kho.
3.
Nguyen tik ghi nhgn cdc khodn phai thu thuong mgi va phdi thu khdc:
3.1 Nguyen tdc ghi nhan:
Cac khoan phai thu khach hang, khoan tra trtrac cho ngtrai ban, phai thu n6i b6, phai thu theo tien d6
ke hoach hqp ding xay dtmg (neu c6), va cac khoan phai thu khac tai theri diem bao cao, neu:
- Co th&i han thu h6i hoac thanh toan dtrai 1 nam (hoac trong mgt chu kS, san xuat kinh doanh)
dtrqc phan loci la Tai san ngin han.
- Co th&i han thu h6i hoac thanh wan ten 1 nam (hoac tren m6t chu kS' san xuAt kinh doanh) dtrqc
!Alan loci la Tai san dai han.
3.2 Lap d(r phdng phai thu khd dai: Khong phat sinh.
4.
Nguyen sac xac dinh khan phai thu, ph& tsti theo tien dQ ke hogch kip (Ong xay dung: KhOng
phat sinh.
5.
Ghi nhan va khau hao tai san co dinh:
5.1 Nguyen lac ghi nh an TSCD huu hinh, TSCD vo hinh:
Tai san c6 djnh dtrqc ghi nhan theo gia gOc. Trong qua trinh sir dung TSCD duqc ghi nhan theo
nguyen gia hao mon lay ke theo gia g6c.
5.2 Phuong phdp khOu hao TSCD him hinh, TSCD va hinh: KhAu hao dtrqc trich theo phtrang phap
doing thang va tuan thu theo tS, le khAu hao &Km xac djnh theo quy dinh tai Thong to s6
45/2013/TT-BTC ngay 25/04/2013 cua B6 Tai Chinh.
6.
119p clang thue tai chinh: Khong phcit sinh.
7.
Ghi nhan va khau hao bat d'Ong san dOu
8.
Nguyen sac von hod cdc khodn chi phi di vay viz cdc khodn chi phi khdc:
Khang phat sinh.
8.1 Nguyen sac van hod cdc khan chi phi di vay:
Chi phi di vay lien quan trtrc tiep den viec dau to xay dtmg hoac san xuAt tai san do dang dtrqc tinh
vao gia trj ctia tai san d6 (duqc win hod), bao gom cac khoan !Ai tien vay, phan 136 cac khoan chiet
khAu hoac phu trOi khi phat hanh trai phieu, cac khoan chi phi phu phat sinh lien quan toi qua trinh
lam thu tvc vay.
Viec v6n hoa chi phi di vay se dtrot tom ngirng loi trong cac giai clop ma qua trinh dAu to xay dtmg
hoac san xuAt tai san do• dang bj gian doan, trir khi str gian doan d6 la can thiet.
Viec v6n hoi chi phi di vay se chAm dirt khi cac hoot d6ng chu yeu can thiet cho viec chuAn bj dua
tai san dor dang vao sir dung hoac ban d' hoan thanh. Chi phi di vay phat sinh sau d6 se dtrqc ghi
nhan la chi phi san xuAt, kinh doanh trong IcSr khi phat sinh.
Cac khoan thu nhap phat sinh do du to tam th6i cac khoan vay rieng biet trong khi chi sir dung vao
muc dich co dtrqc tai san db dang thi phai ghi giam trir (-) vao chi phi di vay phat sinh khi von hod.
13
CONG TY CO PHAN KHOANG SAN BINH DINH
Dja chi: 11 Ha Huy Tap, Thanh phi Quy Nhon, Tinh Binh Djnh.
Chi phi di vay duqc vim hod trong kS' khong duqc vuqt qua tong s6 chi phi di vay phat sinh trong
Icy. Cac khoan lai tien vay va khoin phan bo chiet khau hoAc phy tr6i duqc von hoa trong tirng 1(.5/
khong duqc vuqt qua s6 lai vay that to phat sinh va s6 phan b6 chiet khau hoAc phu tr6i trong kjf do.
8.2 TY l' von hod chi phi di vay (kyr stu dung di xdc dinh chi phi di vay dugc van hod trong 4:
Khong pluit sinh
8.3 Nguyen tdc von hod cdc khodn chi phi Mk:
8.3.1. Chi phi tra truck: Chi phi tra trtrac phan b6 cho hoat d6ng du tu xay dung ca ban, cai too, nfing cap
TSCD trong kj, duqc von hoi vao TSCD Clang duce du tu hooc cai too ning cap do.
8.3.2. Chi phi khac: Chi phi khac phut vu cho hoat d6ng du tu xay dung ca ban, cai tao, !tang cap TSCD
trong kS, duqc von hod vat) TSCD dang duqc dau tu hoAc cai tao nfing cap QO.
8.4 Phirang phdp phan bd chi phi Ira &troy:
Cac loai chi phi tra truck neu chi lien quan den nam tai chinh hien tai thi duqc ghi nhA'n vao chi phi
san xuat kinh doanh trong nam tai chinh
Viec tinh va phan b6 chi phi tra truck dai han vao chi phi san xuat kinh doanh tirng kj, hach town
duqc can cu vao tinh chat, mire d6 timg loai chi phi de chqn phuang phap va tieu thirc phan b6 hqp
1S,.
8.5 Phuvrng phdp phan a Ifri thl thwong mgi: khong phat sinh
9.
Nguyen tic ki loan chi phi nghien caw va triin khai:
9.1 Nguyen nic ICA todn chi phi nghien ciku:
Toan b6 chi phi phat sinh trong giai doan nghien ciru duqc ghi nhAn la chi phi san xuat kinh doanh
trong kS,.
9.2 Nguyen tdc ki todn chi phi triers khai:
Chi phi phat sinh trong giai doan trien khai duqc ghi nhAn la chi phi san xuat kinh doanh trong kS, trir
khi thoa man d6ng then cac dieu kien de ghi nhAn la TSCD vo hinh.
10.
la loan cdc khan dim to tai chinh:
10.1 Nguyen tdc ghi nh4n cdc khodn dim tu vao cong ty con, cong ty lien kift:
Khoin du tu vao ding ty con, cong ty lien ket duqc ke toin theo phucmg phi!) gia gOc. Lqi nhuAn
than duqc chia tir cong ty con, cong ty lien ket phat sinh sau ngay dau tu duqc ghi nhAn vac) Bac)
cao Ket qua hoat d6ng kinh doanh. Cac khoan duqc chia khic (ngoai lqi nhuAn thuAn) duqc coi la
phAn thu hoi cac khoan du to va duqc ghi nhAn la khoan giam trir gia gOc du tu.
10.2 Nguyen tdc ghi nlMn cdc khodn dau to cluing khodn ngdn hgn, dai hgn:
Cac khoan dAu tu chirng khoan tai th6i diem bao cao, neu:
- CO thai han thu h6i hoAc dao han khong qua 3 thing ke tir ngay mua khoan dAu to do duqc coi la "
tuang duong tien"
- CO thai han thu h6i On dual 1 nam hoAc trong 1 chu kj, kinh doanh ducc phan loai la tai san ngin
han
- CO then han thu h6i On tren 1 nam hoAc ham 1 chu kj, kinh doanh duqc phan loai la tai san dai han
10.3 Plurang phdp lip du- ',hang giant gid din, tu ngdn hgn, did hgn:
Du ph6ng giam gia dAu to duqc lop vao th6i diem cuOi nam la so chenh lech giiia gia gOc dm cac
khoan dAu tu duqc hach town tren so ke toan Ian ban gia tri thj tinting ciia chimg tai tiled diem lAp du
phong.
11.
Ke todn cdc hogt d'Ong lien doanh:
11.1 Nguyen tdc ki loan hogt d(ing lien doanh theo hinh duke hogt dOng kinh doanh d'jng krjm soot va
Tai san djng kiem soar:
14
CONG TY CO PHAN KHOANG SAN BiNH DINH
Dja chi: 11 Ha Huy Tap, Thanh phi Quy Nhan, Tinh Binh Djnh.
Hog Ong lien doanh theo hinh thtic Hoat Ong kinh doanh ding kiem sat va Tai san ding kiem
soat duqc Cong ty ap citing nguyen tac ke tan chung nhu vai cdc hoat Tong kinh doanh thong
thu6ng khdc. Trong do:
- C6ng ty theo dOi rieng cac khan thu nhap, chi phi lien quan den hog Ong lien doanh va thuc hien
phan b6 cho cdc ben trong lien doanh theo hop tieing lien doanh;
- Cong ty theo dai rieng tai san gip On lien doanh, phan von gap vao tai san (fang kiem soat va cac
khoan cong nq chung, eking nq rieng phat sinh tin hoat deng lien doanh.
11.2 Nguyen dc
soar:
ke loan hogt dOng lien doanh theo hinh their thdnh ldp ca sb kinh doanh tieing kiln:
Khan dau to vao cong ty lien doanh duce ke tan theo phtrong phip gid ,g6c. Khoan von gip lien
doanh kh6ng dieu chinh theo thay doi cua phan ser hull dm cong ty trong tai san thuan cua cong ty
lien doanh. Bdo cdo Ket qua hoat Ong kinh doanh cua Cling ty phan dnh khan thu nhap duqc chia
tin lqi nhuan thuan luy ke cua C8ng ty lien doanh phat sinh sau khi gip win lien doanh.
12.
Ghi nhdn cdc khocin phdi Ira thwang mgi va phdi tra khdc:
Cdc khoan phai tra nguai ban, phai tra nei be, phai tra khdc, khan vay tai th&i diem bdo cdo, neu:
thanh tan dtr6i 1 nam hoac trong met chu
- Co th6i
nq ngan han.
,--Z5P40
san xuat kinh doanh dtrqc phan loai la ,ico,,44 4
!cm vy rd I
CHiNH K r.
- Co thoi han thanh tan tren 1 nam hoac tren met chu kj, san xuat kinh doanh dtrqc phan loai la nq vA KIN To
dai hart.
pH1A NAP
Tai san thieu chi xir ljr duqc phan loai la nq next han.
Thue thu nhap han lai &roc phan loai la rig dai han.
13.
Ghi nh (in chi phi phiii trd, Inch trubc chi phi saw china Ion, chi phi biro heath san
phcit sinh
14.
Ghi nhan chi phi tra &woe:
khong
Cdc chi phi tra truot chi lien quan den chi phi san xuat kinh doanh nam tai chinh hien tai ducc ghi
nhan la chi phi tra tnro.c ngan han.
Cdc chi phi sau day da phat sinh trong nam tai chinh nhung duqc hach tan vao chi phi tra truck dai
han de phan b6 dan vao ket qua hoat deng kinh doanh:
- Chi phi thanh lap;
- Chi phi truck hog deng chi phi chuan bi san xuat (bao gom cdc chi phi dao tao);
- Chi phi chuyen dia diem, chi phi to chirc lai doanh nghiep;
- Chi phi chay firer c6 tai, san xuat thu phdt sinh 16n;
- Cong cp ding cu xuat dung c6 gid tri lan;
- Lo chenh lech tj, gia cua giai doan du to xay dung ca ban;
- Chi phi stia chfIa Ion tai san c6 dinh phat sinh met lan qud
15.
Ghi nhdn cac trdi philu co the chuyin
16.
Nguyen tic chuyin doi ngoui va cdc nghiep vu d;r phimg rdi ro hdi cloak Khong phat sinh
17.
Ngujn von chd so. him:
'Chong phat sinh
17.1 Ghi nhdn co tire:
Co tic phai tra cho cdc c6 dong duqc ghi nhan la khoan phai tra trong Bang Can chlii k.& toan cua
Cong ty sau khi c6 thong bao chia co tire cua Hei ding Quart tri Cong ty.
17.2 Nguyen t'dc trich 10p cdc khocin du. Ira cac guy dr 10 nhudn sau thuk
15
CONG TY CO PHAN KHOANG SAN BiNH DINH
Dia chi: 11 Ha Huy Tap, Thanh phi) Quy Nhcm, Tinh Binh Dinh.
Lqi nhuan sau thus thu nhap doanh nghiep sau khi dtrqc HOi ding Quart trj phe duyet duqc trich cac
quy theo Dieu le C6ng ty va cac quy djnh phap 1Y hien hanh, phan chia cho cac ben clua tren ty Ig
A
,
von gop.
18. Nguyen tac ghi nhan doanh thu:
18.1 Doanh thu ban hang &ye ghi nhan khi ding Mai them man cac dieu kin sau:
- Phan Ian rui ro va lqi ich gin lien vai quyen sa hiru san Aim hoac hang h6a da duqc chuyen giao
cho nguai mua;
- C8ng ty khong con nim git quyen quail 15, hang h6a nhu ngueri s& hQu hang h6a ho4c quyen kiem
soar hang h6a;
- Doanh thu duqc xac djnh tuang drii chic chin;
- Cling ty da thu ducfc ho4c se thu duqc Iqi ich kinh to tir giao djch ban hang;
- Xac djnh dtrqc chi phi lien quan den giao djch ban hang
18.2 Doanh thu cung cap djch
Duqc ghi nhan khi ket qua cua giao djch do dtrqc xac djnh mOt cach ding tin cay. Truing hqp viec
cung cap djch Nry lien quan den nhieu ky thi doanh thu duqc ghi rthan trong ky theo ket qua phan
cong vi'ec da hoan thanh vao ngay lap Bang Can ClOi ke toin ctia ky do. Ket qua cua giao djch cung
cap djch vv duqc xac djnh khi them man cac dieu kien sau:
- Doanh thu dtrqc xac djnh tuang doi chic chin;
- C6 kha nang thu drrqc lqi ich kinh to tir giao djch cung cap djch vv do;
- Xic djnh &qv phan cong viec da hoan thanh vao ngay lap Bang can dui ke tan;
- Xac djnh dtrqc chi phi phat sinh cho giao djch va chi phi
d6
a hoan thanh giao djch cung cap djch vv
18.3 Doanh thu hoot clang tai chinh:
Doanh thu phat sinh tir tien lai, tien ban quyen, CO tirc, lgi nhu.n dtrqc chia va cac khoitn doanh thu
hoot dOng tai chinh khac duqc ghi nhan khi them man ding thOi hai (2) dieu kien sau:
- C6 kha nang thu duqc lqi ich kinh to tir giao djch d6;
- Doanh thu duqc xac djnh ttrcmg dOi chic chin.
CO ttk, lqi nhuan duqc chia dtrqc ghi nhan khi Cong ty dtrqc quyen nhan co tire ho4c duqc quyen
nhan lqi nhu.n tir viec gap von.
16
CONG TY CO PHAN KHOANG SAN BINH DJNH
Dia chi: 11 Ha Huy Tap, Thanh pha Quy Nhan, Tinh Binh Dinh.
BAN THUYET MINH BAO CAO TAI CHiNH
6 thang dAu nam 2014
V- THONG TIN BO SUNG CHO CAC KHOAN MVC TRINH BAY TRONG BANG CAN DOI ICE TOAN VA BAO
CAO KET QUA HOAT DOG KINH DOANH
Don vi tinh: VND
1. TIEN VA CAC KHOAN TUCING DU'ONG TIEN
1.1- Tien mat - VND
- Ti6n mat
1.2- Tien gal ngfin hang
SO cuOi Icy
911.765.373
911.765.373
1.919.057.547
- Ngan hang DT & PT - CN.Binh Djnh (VND)
- Ngan hang TMCP A Chau - CN.Binh Djnh (VND)
- Ngan hang Nang nghi6p va Phat Tri6n Nang Than - CN.Binh Djnh (VND)
- Ngan hang TMCP A Chdu - CN.Binh Djnh (# 805.59 USD)
- Ngfin hang DT & PT - CN.Binh Djnh (# 850.56 USD)
- Ngan hang NN & PTNT- CN.Binh Djnh (# 1,767.38 USD)
1.3- Clic khoan Wang dirang tien
- Ti6n giri tiet kim VND tai NH Dau to & Phat tri6n - CN.Binh Djnh (KS, han 01 thang)
ging
151.375.548
1.428.479.617
266.275.487
17.160.410
18.118.345
37.648.140
2.830.822.920
2. CAC KHOAN PHAI THU NGAN HAN
2.1- Phai thu khich hang
- C6ng ty KDC Malaysia (# 375,000.00 USD)
- Wogen Pacific LTD (# 990 USD)
SO cu.& ics,
8.009.213.650
7.988.125.000
21.088.650
- C6ng ty Qinzhou Dewei Trade Company LTD-T.Qu6c (# 359,642.60 USD)
2.2- Tra trierc cho nguiri ban
- Vin C6ng Nghe Vat li6u Va Ca
- C6ng ty Ca din xdy lap 1-Wrig Vircmg
- Vin khoa hoc c6ng nghe m6 - Luy6n kim
- Trung tam Quan tic m6i mg:mg Binh Djnh
- DNTN May thucmg mai Van Phat
- Khac
- Phan Thanh Nghj
- Dao Cat Hung
- NM ca khi thily nong HUng Vircmg
- Doan dja chat 506
- C6ng ty TNHH gi6ng cay tr6ng Anh VO
- Vin nghien ciru hat nhan Da Lat
- C6ng ty CP qu6c to HMT Viet Nam
- Cong ty TNHH TVXD Cat Tien
- Cong ty CP thiet bj ha tAng Facon
17
1.005.340.909
360.000.000
540.000.000
25.000.000
9.090.909
30.000.000
41.250.000
S6 dAu nam
629.757.575
629.757.575
36.667.776.947
72.112.913
41.655.453
19.803.317
136.695.521
31.091.625.515
5.305.884.228
4.131.160.88
4.131.160.8 o'
41.428.695.4 ti
1
0
SO dAu nam
1
13.635.839.421
6.055.172.817
7.580.666.604
6.419.496.773
110.000.000
2.604.900.000
446.000.000
142.869.500
650.000.000
35.000.000
25.000.000
5.000.000
1.811.000.000
30.000.000
400.000.000
7.000.000
122.727.273
30.000.000
CONG TY CO PHAN KHOANG SAN BINH DINH
Dia chi: 11 Ha Huy Tap, Thanh phe, Quy Nhan, Tinh Binh Dinh.
BAN THUYET MINH BAO CAO TAI CHiNH
6 twang dau nam 2014
2.3- Cac khoan phai thu khgc
- Bao him that nghiep
- Bao him xA hei
- Thus TNCN HDQT ben ngoai ding ty
- C6ng ty CP du lich Hoang Anh - dat xanh Quy Nhcrn
COng
156.928.669
19.445.349
37.483.320
18.664.984
7.464.984
11.200.000
100.000.000
9.171.483.228
20.074.001.178
3. HANG TON KHO
- Nguyen lieu, vat lieu
- Cong cu, dung cu
- Thanh pham
COng
s6 cu6i ky
4.739.902.406
1.436.403.904
86.069.971.422
92.246.277.732
SO dau ndm
4.550.786.801
1.020.087.651
55.632.183.122
61.203.057.574
4. TAI SAN NGAN HAN KHAC
4.1- Thud GTGT MAK khOu try.
4.2- Thud va c6c khoan phi i thu Nha matt
- ThuO xuat khau
- Thud thu nhap doanh nghiep
Cong
SO cu6i ky
23.896.702.755
528.596.231
SO du n‘(7172-;
528.596.231
24.425.298.986
5. PHAI THU DAI HAN KHAC
* Cac khan ky qug, ky artyc clai han
- Ky quy mai trig:mg me 73ha Phil Cat
- Ky quy m6i tnrtmg mO 150ha Phil Cat
COng
SO cu6i
3.272.164.500
438.000.000
2.834.164.500
3.272.164.500
18
20.986.900IA Hut
69Z+950 rif
69.011, KE.
VA KIEM
PHIA NA.
20.987.606:201—,
SO du nam
2.727.988.000
438.000.000
2.289.988.000
2.727.988.000
CONG TY CO PHAN KHOANG SAN BINH DINH
Dia chi: 11 Ha Huy Tap, Thanh pha Quy Nhon, Tinh Binh Dinh.
BAN THUYET MINH BAO CAO TAI CHiNH
6 thing dhu nam 2014
6. TANG, GIAM TAI SAN CO DINH HtrU HINH
Chi tieu
1
I. Nguyen gia
1. SO thr dhu nam
2. SO tang trong k5'
Bao gam:
- Do mua sim meri
- Cai tao sira chOa
- Chuy6n tir XD CBDD
3. SO giam trong k5'
Bao gam:
- Thanh ly, n111E:mg ban
- Giam khac
4. SO thr cuOi kj,
II. Gia tri hao mon lay ke
1. So dv dhu nam
2. SO tang trong k5'
3. Sh giam trong kj,
Bao gam:
- Thanh 1y, nhtrcmg ban
- Gam khac
4. SO dv cu6i k5'
III. Gia tri con lai
1.Tai ngay dAu nam
2. Tai ngay cu6i kY
Nha &a,
vat kien truc
37.764.689.506
3.260.077.509
May m6c,
thiet bi
Pluromg tin
van tai,
truyen d in
Dvng cv
quart 1j,
855.112.606
Tong Chng
196.142.420.726
4.348.145.371
137.548.927.813
839.231.498
19.973.690.801
248.836.364
839.231.498
248.836.364
41.024.767.015
138.388.159.311
20.222.527.165
855.112.606
14.794.260.720
2.047.147.926
65.823.604.738
6.611.664.463
9.964.494.482
1.179.220.784
595.666.078
60.636.893
Ai.1
91.178.01803 f
9.898.6716.
:fy
16.841.408.646
72.435.269.201
11.143.715.266
656.302.971
101.076.696.084
22.970.428.786
24.183.358.369
71.725.323.075
65.952.890.110
10.009.196.319
9.078.811.899
259.446.528
198.809.635
104.964.394.708
99.413.870.013
1.088.067.862
3.260.077.509
3.260.077.509
C.
200.490.56
7. TANG, GIAM TAI SAN CO DINH VO H1NH
Chi tieu
Quyen sir
dvng dht
Quyen
phat hhnh
I. Nguyen gia
1. SO dtr du nam
2. SO tang trong kj,
Bao gam:
- Mua sam mdri
- Tao ra tir ncji 1)0 doanh nghi0
- Tang do hip nhAt kinh doanh
- Tang khac
3. SO giam trong k5'
Bao gam:
- Thanh 1y, nhuvng ban
- Giam khac
4. SO dir civil kj,
II. Gig tri hao mon lay ke
1. SO thr dhu nam
2. SO tang trong kj,
3. SO giim trong kj,
19
Ban quyen,
bing sang the
Phhn mem
may tinh
Tong Chng
25.600.000
25.600.000
25.600.000
25.600.000
25.600.000
25.600.000
CONG TY CO PHAN KHOANG SAN BINH DINH
Dia chi: 11 Ha Huy Tap, Thanh ph6 Quy Nhan, Tinh Binh Dinh.
BAN THUYET MINH BAO CAO TAI CHINH
6 thane du am 2014
Bao gam:
- Thanh 15,, nhuqng ban
- Giam khdc
25.600.000
4. SO dir cuOi 14
III. Gia trj con 1a1
25.600.000
1.Tai ngay dAu nam
2. Tai ngay cuoi ks,
- Mua sam tai san ca djnh
- Xay dung nha may Xi Titan
SO cutti ky
369.979.032
3.883.460.260
COng
4.253.439.292
8. CHI PHI XDCB DO DANG
1
SO cuOi IcSr
9. TAI SAN DAI HAN KHAC
* Chi phi tra trtgrc dai han
291.711.332
1.332.291.491
1.624.002.823
SO dAu tam
o'
- Cong cu, dung cu chua phan 1)6
- Tien thue dAt NMX 45 nam theo hqp clang thue dAt
- Khao sat m6 73ha Cat Thanh
- Chi phi khoan tham da dja chAt m6 Cat Thanh
- Kinh phi dang gap xay dung ha tang m6 150 ha
- Chi phi khoan tham da dja chat, xir 15, mai tru&ng Nha may xi Cat Nhan
2.090.482.545
12.532.131.000
498.407.396
2.437.328.000
136.303.894
17.694.652.835
COng
1
SO dAu nam
SO cutii k5'
10. Nci NGAN HAN
10.1- Phil tra nguiri ban
3.019.890.428
420.304.944
195.362.940
- DNTN Xuyen Quac Dan
- Cong ty TNHH San xuAt va Thucmg Mai Vu Anh
- C6ng ty CP Phan B6n va DVTH Binh Djnh
- Vo BA. Son
- DNTN Ca khi Quoc Manh
- Cong ty CP ca dien & xay lap Hiing Vuang
- Cong ty CP Ong nghe Tu. Ha
- Cong ty TNHH Gia Long
- Hieu buon Thanh Quyen
- Cong ty TNHH to van xay dung Cat Tien
- ara hang kinh doanh thiet bj din Hang Phat
- Hieu buon Trong Tuan
- Hieu Won Thanh Nhan
- DNTN thuang mai van tai The Anh- dai 15, 16p xe
- Tim din Bich Hang
- Cong ty TNHH to van xay dtmg Nguyen Tfuc
- Khdc
2.158.499.56
12.689.451.00
79.391.000
4.874.664.000
19.802.005.563
SO du nam
557.413.086
158.896.339
313.899.520
23.272.727
20.312.000
153.596.000
281.803.636
66.000.000
1.144.168.500
57.670.500
8.000.000
155.064.000
65.687.000
34.239.000
233.704.545
198.389.000
5.896.363
4.000
41.032.500
10.2- NgtrOi mua tra tier) trir&c
78.710.000
983.345.000
- DNTN Hanh Thao
78.710.000
36.945.000
946.400.000
- Cong ty TNHH Huy Tung
20
CONG TY CO PHAN KHOANG SAN BINH DINH
Dia chi: 11 Ha Huy Tap, Thcinh pha Quy Nhan, Tinh Binh Dinh.
1
I
I
I
I
I
I
I
I
I
I
I
I
BAN THUYET MINH BAO CAO TAI CHiNH
6 thing du nam 2014
10.3- Thus va ale khoin phai n§p Nha nu*c
- ThuS thu nhap doanh nghiep
- Thus di nguyen
- Phf bao ve m6i trusting
10.4- Phai tra nguiri lao dOng
- Lucmg phai tra cling nhan vien
10.5- Chi phi phai tra
- Thu lao cila HDQT & BKS
- Kinh phf xay civng CSHT m6 73 ha Phil Cat
- Bao hiem Buu Dien - CN Binh Djnh
- Cling ty TNHH DVTM Binh Hai
- Cling ty Giarn djnh Vinacontrol - CN Quy Nhcm
- 'Chic
- Trung Tam Quan Tric M6i Twang Binh Djnh
- Doan Dja Chat 506
- Phi truac ba xe
- CN VIETFFRACHT Quy Nhan (tien van chuyen)
- Cling ty CP cang Quy Nhan (tien boc xep, thug kho bAi)
- Cling ty TNHH DSV Air & Sea (phf lam hang)
- Cong ty TNHH van tai va thucmg mai Thjnh Phat (van chuyen)
10.6- Csic khan, phai tra phai nip nglin Istin khac
- Kinh phi Cling down
- Bao lam xA hei
- Bao hiem y t6
• Phan Huy Hoang
- Tam thu thud thu Whip ca Whin
- CNCNV img he (icing bao bAo lvt
- Co (long Quach Xieu An
- Phf bao hanh cling trinh XDCB (Trung tam Quan Tric Moi twang Binh Djnh)
- Quy tra co tirc
-irc
a
Co10% dm c6 d6ng ltru Icy sin chirng khoan SME
10.7- Quy khen thu&ng, phdc 19i, ban diSu Minh
- Quy khen th tkm g
-Quy phiic lqi
- Quy thtrang Ban quan ly, dieu hanh cling ty
COng
2.101.336.853
1.209.771.126
78.068.903
14.357.002
32.169.024
66.538.660
66.538.660
217.349.365
157.599.965
19.260.000
19.260.000
750.000
750.000
30.000.000
101.437.300
505.230.175
1.949.000
1.949.000
4.748.713.128
12.745.568.328
9.345.362.328
2.895.361.328
1.853.349.800
3.000.000.000
2.000
400.206.000
30.765.681.699 49.799.000.687
11. NO DAI HAN
Vay ye nsy dai hp
- Tiin thug dat nha may xi
COng
SO cuoi ky
8.010.805.523
8.010.805.523
8.010.805.523
21
1
7.108.762.327
6.785.482.682
323.279.645
13.976.236.107
13.976.236.107
67.550.046
14.891.558.205
4.424.972.864
10.056.861.996
409.723.345
15.136.906.397
15.136.906.397
3.382.872.818
40.400.000
2.920.000.000
10.910.909
222.000.000
1.850.000
052 uW1
710
OICH VU TU
17.734.246
33.526.800
1.689.000
12.750.000
1.765.819.663
1.344.178.336
35716
003C11:
""
Ma
i:
27.00(1:b1
615
1AM NAT I
—,;:
. :2___
-ico
SO dau nam
8.545.985.555
8.545.985.555
8.545.985.555
Mil ill MIN EMI MINI Mil NMI NMI MI r--
B— it UM MN SIM ar MN BEI
CONG TY CO PHAN KHOANG SAN BiNH DINH
Dia chi: 11 Ha Huy Tap, Thanh pho Quy Nhan, Tinh Binh Dinh.
BAN THUYET MINH BAO CAO TAI CHiNH
6 thing du nam 2014
12. VON CHU SO HU'U
a/ Bang can ail bien dOng cua von chit sir him
VOn dau to
cila chit sir him
A
SO du au nam Cm&
- Tang von trong nam tnrac
- Lai trong nam tnrac
- Tang khac
- Giarn vOn trong nam truoc
- Lb' trong nam trtrac
- Giam khac
SO du cuOi nam trulfrc
SO du du nam nay
- Tang v6n trong IcS, nay
- Lai trong kj, nay
- Tang khac
- Giam vOn trong kj, nay
-L8 trong kS, nay
- Giant khac (*)
SO dir cuOi 10 nay
1
123.926.300.000
123.926.300.000
123.926.300.000
Dan vi tinh: VND
Th4ng du
von
4
co4 Phan
2
19.391.000.000
19.391.000.000
19.391.000.000
Quy du
.z
tir phat trien
3
12.544.090.031
20.265.365
12.523.824.666
12.523.824.666
Lqi nhuan
Chenh Itch ty gia
sau thue chura phial
hOi &Ai
phili
4
5
6
12.392.337.618
35.355.438.920
Quy dg
phong tai chinh
12.392.337.618
12.392.337.618
19.391.000.000
21.579.231.597
12.392.337.618
7
203.609.166.569
80.020.596.646
22.265.365
80.020.596.646
22.265.365
69.165.004.000
46.233.296.931
46.233.296.931
69.185.269.365
214.466.759.215
214.466.759.215
12.457.393.069
12.457.393.069
9.055.406.931
21.448.036.931
37.242.653.069
21.448.036.931
214.531.522.284
9.055.406.931
123.926.300.000
Tong CQng
Ghi chit:
(*) Giant kluic
nhu'On sau thui Mira phan phoi
Inich Theo Net( Quyit
Co Bong so 06/NQ-DHDCD-BMC ngay 10/04/2014
So din
12.392.630.000
9.055.406.931
21.448.036.931
- Trich guff co ttic bef sung 30% caa nam 2013
- Trich quy dciu to phat tridn
C(ing
22
0
'ff/A, g• x
H 1-04 \••..
CONG TY CO PHAN KHOANG SAN BiNH DINH
Dia chi: 11 Ha Huy Tap, Thanh ph ei Quy Nhon, Tinh Binh Dinh.
BAN THUYET MINH BAO CAO TAI CHiNH
6 thong dAu nam 2014
Ty R
25%
75%
100%
b/ Chi tiet von du to chu so'
- Von g6p cua Nha ntrac
- Von gop cua d6i twng khac
COng
c/ Cac giao dich ve von vOi cfic chit sO hfru va phan phi co tire,
chia 1Qi nhua'n
+ VOn cha sa h0u
- Von gap dAu nam
- V6n Op tang trong ky
- V6n gbp giam trong ky
- V6n g6p cu6i kS/
+ CO tire IQi nhu'an da chia
SO cu6i kj,
30.981.840.000
92.944.460.000
123.926.300.000
Ky nay
- C6 phieu ph6 thong
- C6 phieu uu dai
+ SO luvng c6 phieu duvc mua lai
- C6 phieu ph6 th6ng
- C6 phieu tru dai
+ SO luvng co phieu dang Itru hanh
- C6 phieu 016 thong
phieu au dai
* Menh gid c6 phieu dang ltru hanh: 10.000 d/CP
e/ Cac quj, ctia doanh nghi0
+ Quy diu to va phat trien
+ Quy, du phang tai chinh
30.981.840.000
92.944.460.000
123.926.300.000
KS, trtret
123.926.300.000
123.926.300.000
123.926.300.000
123.926.300.00
SO cu6i ky
d/ CO phieu
+ SO luting co phieu (Tang 14, phat hanh
+ SO bran co phieu ban ra cong chting
SO dau nam
12.392.630
12.392.630
SO dOu nam
12.392.630
12.392.630
12.392.630
12.392.630
12.392.630
12.392.630
12.392.630
12.392.630
33.971.569.215
24.916.162.284
21.579.231.597
12.392.337.618
12.523.824.666
12.392.337.618
-a
13. TONG DOANH THU BAN HANG VA CUNG CAP INCH VI,J
- Doanh thu ban hang
COng
Ky nay
85.521.362.667
226.663.617.915
85.521.362.667
226.663.617.915
KS, nay
14. CAC KHOAN GIAM TRU DOANH THU
- Thus xuAt ichAu
- Hang ban bi tra lai
COng
15. DOANH THU THUAN VU BAN HANG VA CUNG CAP DjCH VI,J
- Doanh thu thuan trao d6i san pham, hang h6a
COng
23
Ky trtr(rc
Ky trtr6c
11.794.183.196
536.418.000
30.861.632.154
12.330.601.196
30.861.632.154
KS, nay
Ks, trir&c
73.190.761.471
195.801.985.761
73.190.761.471
195.801.985.761
CONG TY CO PHAN KHOANG SAN BINH DINH
Dja chi: 11 Ha Huy Tap, Thanh pluS' Quy Nhan, Tinh Binh Dinh.
BAN THUYET MINH BAO CAO TAI CHINH
6 thang dhu nam 2014
Ky trithe
Ky nay
49.564.505.837 122.580.457.044
49.564.505.837 122.580.457.044
16. GIA VON HANG BAN
- Gid v6n cira thanh pharn da ban
COng
Ky nay
17.735.056
17. DOANH THU HOAT DONG TAI CHINH
- Lai tien girl, tin cho vay
- Lai chenhl6ch ty gid d3 thkrc hi6n
417.236.892
434.971.948
COng
KS, nay
18. CHI PHI TAI CHINH
- Lai ti6n. vay
- Co do chenhl6ch ty gid dA thkrc hi6n
C§ng
Ky trtrofrc
1.607.962.052
1.624.081.393
3.232.043.445
Ky tr
33.1726
54.42StV801u vi
87.5g" TC
Ky PHIA NAM
trtrot"---rfj
__LP. Fre
19. THU NI-12:&P KHAC
- Doanh thu phan itch m u
- Hoan nhap chi phf XD CSHT (73ha mO Cdt Thanh)
- Thu nhap khdc
COng
Ky nay
9.090.909
2.920.000.000
28.232.000
2.957.322.909
20. CHI PHI THUE THU NHig DOANH NGHIEP HIEN HANH
- Chi phi thu TNDN tinh tren thu nhap chiu thuE hi6n hanh
ging
Ky nay
Ky trtthc
3.380.388.145
3.380.388.145
9.596.036.467
9.596.036.467
Ky nay
46.366.688.394
9.293.730.990
9.898.670.066
24.380.542.169
Ky trtgrc
73.471.082.570
26.367.970.511
16.967.513.339
49.694.209.839
1.120.905.049
167.621.681.308
21. CHI PHI SAN XUAT, KINH DOANH THEO YEU TO
- Chi phi nguyen li6u, vat li6u
- Chi phi Titian cling
- Chi phi khAu hao TSCD
- Chi phi dich NT mua ngodi
- Chi phi bing tin khdc
COng
22. CHI PHI CUA HOI DONG QUAN TRI VA BAN KIEM SOAT
- ThO lao dm HOi dOng qudn ill va Ban kiEm sodt
COng
24
1.517.668.000
91.457.299.619
Ky nay
297.600.000
297.600.000
Ky trir&c
137.500.000
137.500.000
