Báo cáo tài chính hợp nhất năm 2014 (đã kiểm toán) - Công ty Cổ phần 715

CONG TY TNHH MTV QUAN LY VA RYA CHVA CAU DUNG 715
BAO CAO TAI CHiNH DA DOC }atm TOAN
Cho 14 hostOng tir nay 01/01/2014 den ngIy 27/01/2015

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An independent member firm of

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STEPHENS
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CONG TY TNHH MTV QUAN LI? VA SeA CITUA CAU DUtiNG 715

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mvc Lvc

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Trang

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BAO CAO COA BAN GIAM DOC

1-2

BAO CAO KIEM TOAN DOC LAP

3-4

BAO CAO TAI CHINH DA Dtroc KIEM TOAN
Bing Can dtii ke tom

5-6

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Bac) cao Ket qua hoot dOng kinh doanh

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BA° cao Ltru chuyen tin to

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Thuyet minh Bao cao tai chinh

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PHV LUC 1: BAO CAO TAI CHINH CA NAM 2014 CHO MVC DICH

HOP NHAT BAO CAO TAI CHINH TONG CONG TY

25 - 28

PHI,J LVC 2: THUYET MINH BAO CAO TAI CHINH CA NAM 2014 CHO
MVC DICH HOP NHAT BAO CAO TAI CHINH TONG CONG TY

25 - 34

PHV LIJC 3: BANG TONG HOP GIAO DICH CAC BEN LIEN QUAN
CHO MIJC DICH HOP NHAT BAO CAO TAI CHINH TONG CONG TY
NAM 2014

35 - 37

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9 - 24


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CONG TY TNHH MOT THANH VIEN QUAN Li' VA SIYA ClitA CAU WONG 715

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BAO CAO CUA BAN GIAM DOC

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Ban Giim dOc COng ty TNHH M6t thinh vien Quin 1j, vi Sun chaa Cu due:mg 715 trinh biy Bao cao nay
ding vii Bao cao tai chinh da &roc kiem Win cho ky hog Ong tin ngay 01/01/2014 den ngiy 27/01/2015.

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CONG TY
C8ng ty TNHH M6t thanh vien Quin Ij, vi Sfra china Cau &rang 715 (goi tat la "C8ng ty") &rot thanh lap
theo Quyet dinh SO 3679/QD-BGTVT ngiy 08/2/2009 dm B6 trutmg B6 Giao thong Van tai chuyen cong
ty Quin 1j, vi Sfra chars CAu duerng thinh lap C6ng ty TNHH MTV Quin ly va Sint chars Cu dutmg 715.
Theo gay chimg nhan dang ky kinh doanh so 1500342370 do SO. Ke hoach vi Dau ttr tinh Vinh Long cap
ngiy 29 thing 06 nam 2010, ke ter ngiy 01 thing 07 nam 2010 cong ty chuyen sang hinh thtic Cong ty
TNHH M6t thinh vien. Ding ky thay doi Ian dui 4 ngiy 12/03/2013. Ke tin ngiy 27 thing 01 nam 2015
Cong ty chuyen sang hinh tit& Cong ty Co phAn.
Ten giao dich bang tieng Anh: BRIDGE AN ROAD MANADEMENT & MAINTENANCE SINGLE NUMBER LIMITED LIABILLTY COMPANY 715
Ten vat tat:

CONG TY 715

Try s6 chinh ctia C6ng ty tai s6 404 A Ap Tan With Thuan, xa Tan Ngai, thinh phi Vinh Long, tinh Vinh
Long, Viet Nam.
HOI DONG THANH VIEN VA BAN GIAM DOC
H6i ding Thinh vien Bi Nguyen Kiem Le
Ong Nguyen Van Nghiem

Ong Tan Hau Ninh
Ong Ha Hitu Thong

Chit tich
Thinh vien
Thinh vien
Thinh vien (Mien nhiem nam 2014)

Cfic thinh vien Ban Giim dOc C8ng ty da dieu hinh C8ng ty trong kj, vi den ngiy lap Bio cao nay:
Ban Giim dOc

Ong Nguyen Van Nghiem Giant dOc
Ong TrAn Hau Ninh
Ph6 Giant dOc
Ph6 Giant dOc
Ong Hi Hatt Thong

CAC Sly KICN SAU NGAY KET THUC KY ICE TOAN
Ngiy 27 thing 01 nam 2015, Cong ty da duor SO Ke hoach vi DAu ttr tinh Vinh Long cap GiAy chimg nhan
clang ky kinh doanh C8ng ty co phan s6 1500342370. VOn dieu le la 27.500.000.000 VND (Hai muai bay
tj, nam tram trieu ding chin).
Theo nhan dinh dm Ban Giim dOc, ngoai trir yeti to da duqc neu O ten, xet tren nhiing khia canh tong yeti,
king co su ki'en bat thutmg nio xay ra sau ngiy khoa so ke toin lim inh baring den tinh hinh tai chinh va
hoat d6ng cua COnf ty can thiet phai dieu chinh hoac trinh bay tren Bio cao tai chinh cho ky hog d6ng tin
ngiy 01/01/2014 den ngiy 27/01/2015.
Tai ngiy phit hinh. Bio cao kiem toin
Cong ty TNHH Mgt thinh vien Quan 1j, vi Sun chila Cau &rang
715 da dtroy chuyen thinh Cong ty Co phan Quin lj, vb. SCra chaa Cau throng 715, do d6 Bio cao tai chinh
kern theo duoc kj, bait Giim dOc vi Ke toin truing C6ng ty Co phan Quin 1j, va Sfra chira Cau dtrerng 715
(don vi ke thira cic quyen Iqi va nghia vu cua Cong ty TNHH M6t thanh vien Quin IS, vi Sim china Cau

dtromg 715).

1


CONG TY TNHH MOT THANH VIEN QUAN Li' VA S1YA CHUA CAU DIJUNG 715

BAO CAO CUA BAN GIAM DOC (TIEP THEO)

KIEM TOAN VIEN
Bao cao tai chinh cho ky hoot &Ong tir ngay 01/01/2014 den ngay 27/01/2015 duqc ki'em toan beri Cong ty
Hop danh Kiem toan Viet Nam (CPA VIETNAM) - Thanh vien Hang Kiem toan QuOc t4 Moore Stephens.
TRACH NHIFM CUA BAN GIAM DOC
Ban Giam deic C8ng ty co trach nhiem 10p Bao cao tai chinh phan anh mot each trung thuc va hop 1St tinh
hinh tai chinh cling nhu ket qua hoot dOng kinh doanh va tinh hinh luu chuyen tien to cua Cong ty trong
Trong viec lAp Bao tai chinh nay, Ban Giam dOc duqc you ciu phai:
•
•
•
•
•

Lua chon cac chinh sach ke toan thich hqp va ap dung cac chinh sach do mot cach nhAt quan;
Dua ra cac phan down va tr6c tinh m6t cach hqp ly va then tong;
Neu rO cac nguyen the ke toan thich hqp co duoc tub thil hay kh8ng, co nhung dp diving sai tech tong
yeu can duoc c8ng b6 va giai thich trong Bao cao tai chinh hay khong;
Thiet ke, thuc hiOn va duy tri he thong kiem soat n6i bo lien 9uanten
. viec lAp va trinh bay hqp cac
Bao cao tai chinh Bao cao tai chinh khong sai sot tong yeu ke ca do gian lin hoc bj
Lip Bao cao tai chinh tren co ses hoot &Ong lien tvc trir true:mg hqp kh8ng the cho rang CEng ty se tiep

tvc hoot dOng kinh doanh.

Ban Giam d6c xac nhAn ring Cong ty di tuin thu cac yeu cAu neu tren trong viec lAp Bao cao tai chinh.
Ban Giam d6c Cong ty chiu trach nhiem dam bao ring s6 sach ke toan (lucre ghi chip mot cach phu hqp de
phan anh m6t cach hqp ly tinh hinh tai chinh ciut Cong ty 6 bet 14 theri diem nao va dam bao ring Bao cao
tai chinh phu hqp vii ChuAn muc ke toan Viet Nam, Che d6 ke tan doanh nghi'ep Viet Nam hien hanh va
cac quy djnh phi!) 15, co lien quan den viec l'Ap va trinh bay Bao cao tai chinh. Ban Giam d6c ding chju
trach nhiem dam bao an toan cho tai san cua Cling ty va vi vAy thuc hien cac bin phap thich hqp de ngin
chAn va phat hien cac hanh vi gian lAn va sai pham khac.
Giam d6c, ,

GIAM DOC

Nguyen Van Nghiem
Ulm dOc
Kith Long ngay 31 thing 3 ?lam 2015

2

050
CHI I
NG TY

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fTP Hi
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C2AVII ETN A M

CONG TY HOP DANH KIM TOAN VIET NAM
Van phong TP. H6 Chi Minh:

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BAO CAO KIEM TOAN DOC LAP
Kinh

HO ding Thinh vien vi Ban Giim d6c
Cling ty TNHH MOt thinh vien Quan fy va Sira chita Cau throng 715

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Chung toi da kiem toan bao cao tai chinh kern theo ctia Cong ty TNH1-1 M6t thanh vien Quart ly va Sera chea
Cau dirtrng 715, durtc kip ngay 31 thcing 3 nom 2015, tit trang 5 cljn trang 24, bao pom Bang Can d6i ke
toan tai ngay 27/01/2015, Bac cao Ket qua hoat d6ng kinh doanh, Bac cao Ltru chuyen tien to cho kj, hoat
d6ng tit ngay 01/01/2014 den ngay 27/01/2015 va Ban thuy'et minh Bao cao tai chinh.

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Trich nhi8rn cfra Ban Giant d'Ac

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Ban Giam d6c Cong ty chlu trach nhiem ve vi'ec lap va trinh bay trung thuc va hqp 1j, Bao cao tai chinh cua
Cong ty theo Chan num ke toan, Cho d6 ke toan doanh nghiep Viet Nam hien hinh va cac quy dinh phap ly
co lien quan den viec lap va trinh bay Bac cao tai chinh va chiu trach nhiem ve kiem scat n6i b6 ma Ban
Giam d6c xac djnh la can thiet dam bao cho viec lap va trinh bay Bao cao tai chinh khong c6 sai sot tong
yeu do gian Fan hoac nham fan.

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Trach nhiem cua Kiem tan vien
Trach nhiem cua chung toi la dua ray kien ye Bao cao chinh dua tren ket qua dm cu6c kiem toan. Cluing
toi da tien hinh kiem toan theo cac Chuan muc kiemstoan Viet Nam. Cac chuan muc nay yeu cau chung toi
tub thir chart muc va cac quy djnh ye dao dim nghe nghiep, lap ke hoach va thtrc hien cu6c kiem toan de
dat duoc sty dam bao hop 15, ve viec lieu Bac cao tai chinh cua Cong ty co con sai sot tong yeu hay khong.
Cong viec kiem toan bao gOm thut hien cac this urc nham thu thap cac bang chiing kiem toan ve cac s6 lieu
va thuyet minh teen Bao cao tai chinh. Cac this Arc kiem toan dtroc lea chpn dtra teen xet doan cua kiem toan
bao gom danh gia rai ro co sai sot trong yeu trong Bac cao tai chinh do gian Ian hoac nham lin. Khi
thuc hien danh gia cac rai ro nay, kiem toan vien da xem xet kiem scat n6i b6 ctia Cong ty lien quan den viec
lap va trinh bay Bao cao tai chinh trung thuc, hop ly nham thiet k8 cac thu tuc.kiem toan phi' hop vii tinh
hinh thi,rc te, tuy nhien kh6ng nham num dich dua ray kien hieu qua dm kiem scat nOi b6 cua COng ty.
COng viec kiem toan ding bao gOm danh gid tinh thich hop caa cac chinh sach 1(8 toan duqc ap dung va tinh
hop ly cua cac trot tinh ke toan dm Ban Giam d6c cling nhtr (faith gia viec trinh bay tong the Bao cap tai
chinh.
Chung toi tin tueng rang cac bang chung kiem toan ma chung toi da thu thap &roc la day dir va thich hqp
lam ca soy cho y kien kiem toan cua chung toi.

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HA

i(1f

Bao cao tai chinh cua Cong ty cho nam tai chinh ket thuc ngay 31 thing 12 nam 2013 da dtrqc kiem toan bai
mit cong ty kiem tan dOc lap khic vii y kien chap nhan toan phan.

I

Ti

V kien ctia kiem toan vien
Theo j, kien cua chung toi, Bao cao tai chinh kern theo da phan anh trung thuc va hop ly, tren cac khia conh
tong yeti, tinh hinh tai chinh cua Cong ty tai ngay 27 thing 01 ram 2015 cling nhu ket qua hog d6ng kinh
doanh va cac luting Itru chuyen tien to trong cho kj, hoat d6ng tir ngay 01/01/2014 den ngay 27/01/2015, pith
hqp vii Chuan muc Ke toan Viet Nam va Che d6 Ke toan doanh nghiep Viet Nam va cac quy dinh phap ly co
lien quan den viec lap va trinh bay Bac cao tai chinh.

3

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BAO CAO MEM TOAN DOC LAP (Tiep theo)
Cie win d4 khac:

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Phi Iic 1, 2 va 3 trang 25 den trang 37 chi dtrgc trinh bay cho miic dich lap Bao coo tai chinh hgp nhAt
dm Tong Cong ty cho ram tai chinh ket thiic ngay 31 thing 12 nom 2014 va khong dirgc sir ding cho
moc dich nao khac. Cac pho !tic nay dA dugc soot xet cho mimic dich kiem Wan Bao coo tai chinh hgp nhat
nom 2014 dm Tong Cong ty.

Nguyen Anh Than
Nguyen T. Trinh
Ph6 Tung Giant MSc
Kiem to; vien
SO GiAy CN DKHN kiem town: 0779-2013-075-1
Se GiAy CN DKHN kiem Wan: 1806-2013-075-1
Thay mat va dai din
CHI NHANH CONG TY 119P DANH KIM TOAN VI$T NAM (TP. HA NOI)
Thanh vien HAng Kiem twin Quiic t4 Moore Stephens
Thimh philifle) Chi Minh, ngiry 31 thong 3 nom 2015

4

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I
CONG TY TNHH MOT THANH VIEN QUAN IA? VA sia CHVA CAU DU CING 715
Bao ea() tai chinh cho ky hoot dOng tir ngay 01/01/2014 den ngay 27/01/2015
Mau B 01-DN
BANG CAN DOUCE TOAN
Tai ngay 27 than 01 nam 2015

I

TAI SAN

MS TM

A - TAI SAN NGAN HAN
(100 = 110+120+130+140+150)
I- Tien va cac khan tircrng durcmg tien
1. Tien

100
110 5.1
111

II- Cac khoin dttu tir di chinh ngin h,on

120

DI Cac khan phai thu ngin hon
1. Phiti thu khach hang
2. Tra trutic cho ngtrari ban
3. Phai thu n'O'i b0
5. Cac khoan phai thu khac
6. Du phong cac khoin phai thu MI6 doi

27/01/2015
VND

01/01/2014

VND

35.268.995.488

44.275.907.784

7.231.054.473
7.231.054.473

23.293.551.618
23.293.551.618

130
131
132
133
135 5.2
139 5.3

12.166.811.052
9.526.351.728
519.085.190

17.086.869.435
9.232.206.118
597.900.000
1.099.456.152
6.157.307.165

IV- Hang ton kho

1. Hang din kho

140 5.4
141

14.356.776.149
14.356.776.149

3.233.095.382
3.233.095.382

V- Tid sin ngin ha,n khfic
4. Ili san ngin hp lchac

150
158 5.5

1.514.353.814
1.514.353.814

662.391349
662.391.349

B - TAI SAN DAI HAN
(200 = 210+220+240+250+260)
I Cfic khoin phai thu dai hp

200

13.535.603.684

7.525.224389

210

II
1.
4.

220
221 5.6
222
223
230

11.085.240.726
11.085.240.726
32.465.227.744
(21.379.987.018)

7.525.224.389
7.437.042.571
30.818.544.605
(23.381.502.034)
88.181.818

Tai san co djnh
Tai sin co djnh hilu hinh
Nguyen gici
Gici trj hao mon 1fry Id

Chi phi Ay dtmg ca ban def clang

III. Bat Ong san (du to

240

IV. Cfic khoin dill tv tail chinh dai h3n
V. Tai san did h#n khic
1. Chi phi tra truac dai han

250
260
261 5.7

TONG CONG TAI SAN
(270 = 100+200)

270

I

5

2.459.389.283
(338.015.149)

I

1

A

2.450.362.958
2.450.362.958
48.804.599.172

N
.71

51.801.132.173

'
1


CONG TY TN'HH MOT THANH VIEN QUAN L'Y VA su-A CHIYA CAU DUNG 715
Bao cao tai chinh cho ky hog dOng tir ngay 01/01/2014 den ngay 27/01/2015

MAu B 01-DN
BANG CAN DOI Kt TOAN (Tiep then)
Tai ngay 27 thing 01 nam 2015
NGUON VON

MS TM

A- NQ PHAI TRA
(300 = 310+330)
I- Nq ngin hot',
1. Vay va nq ngan han
2. Phai tra ngutri ban

3. Ngtroi mua tra tien trtrac
4. Thus va cac khoan phai mjp Nha nuOc
5. Phai tra nguti lao dOng
9. Cac khoin phai tra, nOp Idtac
11. Qujr khen thuang, phac lqi
II- NT dal ham
8. Doanh thu chtra thuc hien

330
338

B- VON CHU S6 HITU
(400 = 410+430)
I- Vim chi' s& him
1. V6n dau to dm chit so• hull
5. Chenh Lech danh gia tai sin
7. Qusi au to phat tritn
10. Lqi nhuan sau thus chtra phan phOi

400

27.447.674.755

20.862.507.678

410 5.11
411
415
417
420

27.244.910.257
14.524.459.460
8.055.885.693
4.664.565.104

20.638.337.158
14.627.844.607

II- Nguen kinh phi va quj, khic
2. Nguilin kinh phi da hinh thanh TSCD

430
433

202.764.498
202.764.498

224.170.520
224.170.520

440

48.804.599.172

51.801.132.173

CAC CHI TIEU NGOAI BANG CAN DOI Kt TOAN
27/01/2015
TM

VND

01/01/2014
VND

TONG CONG NGUON VON
(440 = 300+400)

Chi tieu

300

27/01/2015
VND
21.356.924.417

01/01/2014
VND
30.938.624.495

310
311 5.8
312
313
314 5.9
315
319 5.10
323

21.356.924.417

500.000.000
4.452.439.072
6.421.432.995
388.161.821
4.001.975
8.917.975.568
672.912.986

30.770.617.222
7.500.000.000
4.961.292.153
5.282.563.752
3.638.200.940
2.521.751.092
2.378.944.909
4.487.864.376

Vat tu, hang hOa nhan gifir hO, nhan gia cong (NG)
Ni kho doi da ?dr 1Y

168.007.273
168.007.273

4.664.565.104
1.345.927.447

7.421.472.588
93.654.588

2.560.939.491

452.122.937

V(nh Long, ngay 31 (hang 3 nam 2015

Nguiri 14p

Ke toan trithng

m doc

*

Nguyen Huang Tuan

Dan Thanh Binh

6

••
CONC.; TY
CO PH

0

71 7
guyen Van Nghiem


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CONG TY TNHH MOT THANH VIEN QUAN LY VA SIiA CHUA CAU DIfeiNG 715

Bao cito tai chinh cho kS, hoat Ong tir ngay 01/01/2014 den ngay 27/01/2015

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Mau B 02-DN

BAO cAo KET QUA HOAT DOG ICINH DOANH
Cho kY hoot &Ong tir ngay 01/01/2014 den ngay 27/01/2015
MS TM

CHI TAU

Tir ngly 01/01/2014
den ngay 27/01/2015
VND

Nam 2013

1. Doanh thu bin hang va cung cap djch vu
2. Clic khan gam trir doanh thu
3. Doanh thu than ve ban hang
va cung cap djch vy (10 = 01-02)
4. Gia vim hang ban

01 5.12
02

96.485.807.063

86.757.002.377

10 5.12

96.485.807.063

86.757.002.377

11 5.13

84.546.715.802

77.836.475.665

5. Lqi nhuAn gQp ve ban hang va cung cap
djch vy (20 = 10-11)
6. Doanh thu hoat d'Ong tai chinh
7. Chi phi tai chinh
Trong do: Chi phi Mi vay
8. Chi phi ban hang
9. Chi phi quanlY doanh nghiep
10. Lqi nhuAn than tir hoot Ong kink
doanh (30 = 204(21-22)424+251)
11. Thu nh4p khac
12. Chi phi khic

20

11.939.091.261

8.920.526.712

21 5.14
22 5.15
23
24
25 5.16
30

964.480.576
868.390.902

822.600.258
432.615.354

10.035.622.412
1.999.558.523

9.107.982.945
202.528.671

31 5.17
32 5.17

1.349.509.870
1.144.655.668

3.158.922.643
1.322.725.208

13. Loti nhu#n kink (40 = 31-32)

40

204.854.202

1.836.197.435

14. T6ng lqi nhu4n ks tan truck thud
(50 = 30+40)
15. Chi phi thud TNDN hien hanh
16. Chi phi thud TNDN hoAn loi

17. Loi nhukin sau thus thu nh(ip doanh
nehien (60 = 50-51-52)

50

2.204.412.725

2.038.726.106

51 5.18
52

1.620.704.553

509.681.526

583.708.172

1.529.044.580

60

Vinh Long, ngay 31 thong 3 nam 2015
Nguiti lAp

Ke tom tru*ng

Guam dilc
0
.•60 3 4 23,0.

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CONG TY

(AL
Nguyen Hang Tulin

CO

(
Da° Thanh Binh

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VND

7

5
An Nghiem

CONG TY TNITH MOT THANH VIEN QUAN Li' VA sfrA clitrA CAU DU'if:ING 715
Bao coo tai chinh cho kj, hoat dOng tir ngay 01/01/2014 den ngay 27/01/2015
Mau B 03-DN
BAO CAO LUb CHUYEN TIEN T$
(Theo phuung phcip
flip)
Cho kjt hog dOng tir ngay 01/01/2014 den ngay 27/01/2015
CHI TIEU

MS

I. Luu chuyen tien tir boat Ong kinh doanh
1. Tien thu tir ban hang, cung cep djch vu
va doanh thu khac
2. Tien chi tra cho ngtrtri cung cep hang hoa
va dich NT
3. Tien chi tra cho ngu&i lao Ong
4. Tien chi tra lei vay
5. Tien chi n'6p thue thu nhap doanh nghiep
6. Tien thu khac ter hog dOng kinh doanh
7. Tien chi khac cho hog d6ng kinh doanh
Dm chuyin tan than: tir hogt demg kink doanh
H. Lull chuyen tien tir hoat dOng du tir
1. Tien chi mua sem, xay thing TSCD va cac tai san dai han khac
7. Tien thu lei cho vay, co tirc ve. Icri nhuan dtrcrc chia
Lim chuyin tan than: tir hogt d'Otg (au tu
DI. Luu chuyen tien tir hoat Ong tai chinh
1. Tien thu tir phat hanh c6' phieu, nhan On g6p dm chu so. him
3. Tien vay nggn han, dai han nhan dirge
4. Tien chi tra nq gtic vay

Luu chuyin tien Main it hogt dr), ng tai chink
Luu chuyen tien than trong k' (20+30+40)
Tien va tirmig dtrang tien du 1(5,
Tien va twang &rang tien cal 14 (50+60+61)

a

Tir ngay 01/01/2014
den ngay 27/01/2015
VND

01

105.426.418.400

02

(72.401.113.186)

03
04
05
06
07
20

(22.031.199.759)
(867.348.235)
(1.632.423.270)
6.170.610.477

(17.015.127.270)
(2.350.182.843)

21
27
30

(195.000.000)
961.499.085
766.499.085

31
33
34
40
50
60
70

5.975.600.000
1.300.000.000
(21.754.413.387)
(14.478.813.387)
(16.062.497.145)
23.293.551.618
7.231.054.473

Vinh Long, ngay 31 thong 3 non: 2015
Nguiri 14p

Ke tofin trtreing

./Ct.:'NG TY
CO FHA

tAL
Nguyen Hoang Tugn

ifim dOc

7I
Dao Thanh Binh

8

\\''...>"
lirguye an Nghiem


CONG TY TNHH MOT THANH VIEN QUAN L17 VA sfrA CHITA CAU DUONG 715
Bio cio tai chinh cho kS, hog Ong ter ngay 01/01/2014 den ngay 27/01/2015
THUYET MINH BAO CAO TAI CHINH (TIEP THEO)
1.

THONG TIN KHAI QUAT

1.1

Hinh thirc sa him von

M'Au B 09-DN

Cong ty TNHH Met thinh vien Quin ly va Sira chars Cau duemg 715 (goi tat la "Cong ty") duqc
thanh lap theo Quyet djnh so 3679/QD-BGTVT ngay 08/2/2009 caa Be tnrOng Be Giao thong Van
tai chuyen Cong ty Quin IS, va Sira chum Cau duong thanh lap Cong ty TNHH MTV Quin 1S, va
Sera chDa CALI throng 715.
Theo giAy chiing nhan dang 14/ kinh doanh so 1500342370 do So Ke hooch va Dau tu tinh Vinh
Long cap ngay 29 thing 06 nam 2010, ke ter ngay 01 thing 07 nam 2010 cong ty chuyen sang hinh
thac C8ng ty TNHH Met thanh vien. Dang ky thay dOi lin thin 4 ngiy 12/03/2013. Ke tit ngay 27
thing 01 nam 2015 Cong ty chuyen sang hinh thirc Cong ty CO phan.
Ten viet tat:

CONG TY 715

Tiv sex chinh caa Cong ty tai so 404 A Ap Tan Vinh Thuan, la Tan Ngai, thanh ph6 With Long, tinh
Vinh Long.
1.2

Nginh nghe kinh doanh va hoot Ong chinh
Quan ly, khai thac, duy tu bio duong co sa ha tang &Ong be; Dam bio giao thong khi c6 thien tai,
djch hoa xay ra tren dja ban quan hg duqc giao; Djch viii thu phi can throng; Sim chaa cong trinh
giao thong; Xay dyngcong trinh giao thong, !hay lqi, dan dgng, ding nghiep, cong ich; San lap mat
bang; Pha do va chuan bj mat bang; Dao dap dAt, di; Nao vet luOng loch; San xuAt cau ki'en be
tong, cot the') xay dung; San =At, mua ban vat lieu xay dog; Mua bin vat tu, thiet bj giao thong;
Mua ban may m6c va phi tang; B6c xep hang hOa; Van tai hang hea; Tu van thiet ke, giam sat thi
cong cong trinh giao thong (dIrOng thay, cong, de, ke, ap, cau, duerng be); Lap at he thOng cap
thoat mac; San xuAt nix&c khoang va nuoc tinh lchiet.
Hoot Ong chinh caa C8ng ty trong kS,: Quin IS/ va sera chaa eau &Ong.

2.

CO SO LAP BAO CAO TAI CHINII VA KY HOAT EKING
Ca so' lap Bio car) tai chinh
Bio cio tai chinh kern theo duqc trinh bay bang DOng Viet Nam (VND), theo nguyen tic gia g6c
va phu hqp vii cac ChuAn mix ke toL Viet Nam, Che de ke toan doanh nghiep Viet Nam hien
hanh va cac quy djnh phap Iy c6 lien quan den viec lAp va trinh bay Bao cao tai chinh.
KS, hoot deng
Nam tai chinh caa Cong ty bit dau tir ngay 01 thing 01 va ket thfic vao ngay 31 thing 12 hang nam.
KS, hoot Ong dm Cong ty bat du to ngay 01/01/2014 den ngay 27/01/2015.

R-

1i


CONG TY TNHH MOT THANH VIEN QUAN Li' VA SU'A cHtiA CAU WONG 715
Bao cao tai chinh cho kY boat d6ng tir ngay 01/01/2014 an ngay 27/01/2015
MA-u B 09-DN
THUYET MINH BAO CAO TAI CHINH (TIEP THEO)
3.

CHUAN MIIC VA Cid DO ICE TOAN AP DUNG
Che dq va Chuin mur ke toan ip dung
Cong ty ap dung Che d6 Ke toan Doanh nghiep Viet Nam duqc ban hanh kern .theo Quyet djnh s6
15/2006/QD-BTC ngay 20 thang 03 nam 2006, Thong ttr ski 244/2009/TT-BTC ngay 31 thang 12
nam 2009 huang clan sira doi, b6 sung Che dO ke toan doanh nghiep va cac ChuAn muc ke toan Viet
Nam c6 lien quan do BO Tai chinh ban hanh.
Tuyen bit ye vigc tuan thti ChuAn mum ke toan va Che dt) ke town
Ban Gam dOc COng ty dam bao da tuan thu dAy du cac ChuAn natrc ke toan Viet Nam va Che dO ke
toan doanh nghiep Viet Nam da dtrqc ban hanh va co hieu luc lien quan den viec lap va trinh bay

Bao cao tai chinh cho IcY hoat d6ng tir ngay 01/01/2014 den ngay 27/01/2015.

NHA
TY HOI
M TC
"iT N
NA
HI

Hinh thirc ke toan ip dung
C6ng ty sir dung hinh thuc ke toan Chimg tir ghi s6.
4.

5053/

CAC CHINH SACH ICE TOAN AP DUNG
Ifirc tinh ke tofin
Viec tap BAD cao tai chinh tuan thu theo the ChuAn muc ke toan Viet Nam, Cite d6 ke toan doanh
nghiep Viet Nam va cac quy djnh phap 1S, co lien quan den viec lap Ira trinh bay Bac) cao Cal chinh
yeu cau Ban Giam d6c phai c6 nhang Ink tinh va gia djnh anh htrang den ski lieu bao cao ye ding
nq, tai san va viec trinh bay cac khoan cong nq va tai san tiem tang tai ngay lap Bao cao tai chinh
ding nhu cac s6 lieu bao cao ve doanh thu va chi phi trong suot nam tai chinh. Ket qua hoat d6ng
kinh doanh thirc to co the khac voi cac tr6c tinh, gia djnh at ra.
Cling cu tai chinh
Ghi nhan ban dAu
Tai ngay ghi nhan ban au, tai san tai chinh dtrqc ghi nhan theo gia g6c Ong the chi phi giao djch
c6 lien quan true tiep den viec mua sam tai san tai chinh do.
Citing cu tai chinh cua Cong ty bao gom tien mat, tien giri ngan han, cac khoan tucmg throng tien,
cac khoan phai thu ngan han va cac khoan phai thu khac, cac khoan ky quy, cac khoan cho vay,
cong cu tai chinh da dtrqc niem yet va chua niem yet va cac cong cu tai chinh phai sinh.

Cong nq tai chinh
Tai ngay ghi nhan ban au, cong nq tai chinh dtrqc ghi nhan theo gia g6c cong cac chi phi giao djch
co lien quan trkrc tiep den viec phat hanh cong nq tai chinh do.
COng nq tai chinh cua Cong ty bao gOm cac khoan phai tra ngtral ban, phai tra khac, cac khoan chi
phi phai tra, cac khoin vay va cong cu tai chinh phai sinh..
With gia lai sau Ian ghi nhan ban dAu
Hien tai, chua c6 quy dinh ve danh gia lai cong cu tai chinh sau ghi nhan ban au.

10

rP. HO


CONG TY TNHH MOT THANH VIEN QUAN LY VA SIJ''A CHUA CAU DURING 715
Bao cao tai chinh cho hoat deing ter ngay 01/01/2014 den ngay 27/01/2015
Mau B 09-DN

THUYET MINH BAO CAO TAI CHiNH (TIEP THEO)
4.

CAC CHINH SACH ICE TOAN AP DVNG (Tiep theo)
Tien vi elk khoin ttrcrng throng den
Tien mat va cac khoan tuong &rang tien mat bao g6m tien mat tai quy, cac khoan ky cuqc, ky guy,
cac khoan diu to ngan han hoac cac khoan dau c6 kha nang thanh khoan cao de dang chuyen doi
thanh tien va it co
ro lien quan den viec bien dOng gia tri chuyen doi cua cac khoan nay.
Ngoai t'4
DOi v6i viQc thanh toan cac khoan muc tien c6 DSc ngoai phat sinh trong nam tai chinh thi thtrc
hien theo tjf gia thtrc to tai thoi diem phat sinh giao dich ngoai te. cria Ngan hang Thtrcmg mai poi
doanh nghi'ep co giao dich phat sinh theo quy dinh cua phap lat.

Tai ngay ket thuc nien de) ke toan, so du cac khoan muc tien tg co g6c ngoai tg duqc dinh gia tai
theo ty gia mua vao cua Ngin hang Throng mai co phAn tai thoi diem lap Bao cao tai chinh. Tat ca
cac khoan chenh lOch ty gia thtrc to phat sinh trong nam va chenh lOch do dinh gia Jai duqc ghi
nhan vao Bio cao Ket qua hoat dQng kinh doanh.
Du phong nq kh6 doi
Dtr phong phai thu kh6 doi duce trich lap cho nhang khoan phai thu da qua Nut thanh toan ter sau
thing fret len, hoac cac khoan thu ma ngtroi nq kh6 co kha nang thanh toan do bi thanh ly, phi san
hay cac kh6 khan Wong ty.
Hang tan kho
Hang ton kho duqc xac dinh tren co se, gia g6c, trong trtral hop gia gOc hang ton kho cao hon gia
tri than c6 the thtrc hien dirge thi phai tinh theo gia tri thuan c6 the thuc hien dtrot. Gia goc hang
ton kho bao g6m chi phi nguyen vat lieu trisc tiep, chi phi lao dOng tryc tiep va chi phi san xuit
chung, neu c6, de co duce hang ton kho u dia diem va trang thai hiOn tai. Gia tri than co the thuc
hin duqc duqc xac dinh bang gia ban trac tinh trir cac chi phi
hoan thanh ding chi phi tiep thi,
ban hang va phan ph6i phat sinh.

a

Du phong giam gia hang ton kho cua Cong ty &roc trich lap theo cac quy dinh ke toan hiOn hinh.
Theo d6, Cong ty ducfc phep trich lap Du phong giam gia hang ton kho loi theyi, hong, kern pham
chit trong tnr?mg hqp gia tri thuc to dm hang ton kho cao hon gia tri thuin c6 the thuc hien duqc
tai theri diem ket thuc nien dQ ke toan.
Tai san co dint hen hinh va khan hao
Tai san co dinh him hinh duqc trinh bay theo nguyen gia trir gia tri hao men lay ke.
Nguyen gia tai san co dinh ban hinh bao gO'm gia mua va toan bQ cac chi phi khac lien quan trirc
tiep den viOc dtra tai san vao trang thai san sang sir dung.
Tai san co dinh huu hinh duqc khiu hao theo phuong phap duang thing dtra tren th&i gian hi-ru
dung uOc tinh. Thai gian khau hao cu the nhu sau:
Loai tai san co dinh

Nha cua va vat kien truc
May moc va thiet bi
Phuong tien van tai
Met bi dung cu quart ljr

Nam khan hao
10 - 40
05 -10
06- 10
03 - 08
11


111

CONG TY TNHH MOT THANH VIEN QUAN LY VA SUVA CHITA CAU DUIJNG 715
Bao cao tai chinh cho kj, hoot Ong tir ngay 01/01/2014 den ngay 27/01/2015
THUYET MINH BAO CAO TAI CHINH (TIEP THEO)
4.

Mau B 09-DN

CAC CHINH SACH ICE TOAN AP DUNG (Tiep theo)
Chi phi tra truiv ddi ba n

1

Chi phi tra truerc dai han lien quan den dog cu va dong co duqc phan anh ban du theo nguyen gia
va duqc phan bo theo phtrang phap duang than vai thai han khong qua 3 nam.
Chi phi tra tnrac dai han lien quan den Lqi the kinh doanh thurmg mai phat sinh tir vies xac djnh

gia tri doanh nghi0 va dtrqc phan bO theo phucrng phap throng thing vai theri han khong qua 10
nam.
Veil chi', so• him

I
Win dAu to cua chfi sa him duqc ghi nhan theo so von thuc gap dm chit so him.
Ghi nh4n doanh thu
Hqp dOng xay dqng
111
Doanh thu va chi phi cfia hop dOng xay dung dtrqc ghi nhan nhu sau:
Cong ty dtrqc thanh town theo gia tri khOi luqng thuc hien, khi kat qua thuc hien hqp dOng xay
dung dtrqc xac dinh mOt cach dang tin cay va duqc khach hang xac nhan, thi doanh thu va chi phi
lien quan den hqp dOng dtrqc ghi nhan tucmg ting vii phAn Gong vi'c da hoan thanh duqc lchach
hang xac nhan trong nam duqc phan anh teen h6a dam db. lap.
Khi kat qua thuc hin hop dOng khong the trot tinh mgt each dang tin cay, tubing hqp C8ng ty c6 the
thu hOi dtrqc cac khoan chi phi cfia hqp dOng da bo ra thi doanh thu hqp duce ghi nhan chi tai mire cac
chi phi di b6 ra c6 !chi nanik thu hOi. Khi do, khong mOt khoan lqi nhuansnao dtrqc ghi nhan, ke ca khi
tong chi phi thuc
hqp long c6 the vtrqt qua tong doanh thu cfia hqp dong.

Doi voi doanh nehtio cung cap dick vu
Doanh thu cfia giao djch ye cung cap djch vo duqc ghi nhan khi kat qua cua giao djch Q6 duqc xac
djnh mot cach dang tin cay. Truing hqp giao djch ve cung cap djch vo lien quan den nhieu ky thi
doanh thu dtrqc ghi nhan trong k5' theo kat qua phAn ding viec da hoan thanh tai ngay cua Bang can
dOi ke toan ctia ky do. Ket qua cfia giao dich cung cap djch vo duqc xac djnh khi thaa man tat ca
bOn (4) dieu kien sau:

111

(a) Doanh thu dtrqc xac djnh tuang dOi chic chin;

(b) CO kha nang thu duce lqi ich kinh to tir giao djch cung cap djch vo d6;
(c) Xfic djnh dirge phAn ding viec da hoan thanh tai ngay dm Bang can dal ke toan; va
(d) Xic djnh duqc chi phi phat sinh cho giao dich va chi phi de hoin thanh giao djch cung cap dich
vo d6.
Lai tir cac khoan dAu to dtrqc ghi nhan khi Cong ty c6 quyen nhan khoin lai.
Chi phi di vay
Chi phi di vay lien quan tivc.tiep den viec mua, du to xay dung hoac san xuat nhang tai san can
mit theri gian tuang &it dai de hoan thanh dtra vao sir dung hoac kinh doanh duqc Ong vac) nguyen
gia tai san cho den khi tai san d6 duct dtra vao sir ding hoac kinh doanh. Cac khoan thu nhap phat
sinh tir vi& dAu to tom then cac khoan vay duqc ghi giam nguyen gia tai san ca lien quan. Tat ca
cac chi phi lai vay khac duqc ghi nhan vao Bao cao Ket qua hoot (Ring kinh doanh khi phat sinh.
Trong ky hoat Ong, co 0 ding chi phi lai vay da duqc von h6a vao tai san der dang cua Cong ty.
12


CONG TY TNHH MOT THANT! VIEN QUAINT Li' VA sirA CHiYA CAU BUYING 715
Bao cao tai chinh cho kSt hoat ddng to ngay 01/01/2014 den ngay 27/01/2015

I
I
I

NIL B 09-DN

THUYET MINH BAO CAO TA! CHiNH (TIEP THEO)
4. CAC CHiNH SACH Kt TOAN AP D1JNG (Tiep theo)
Thue

Thue thu nhdp doanh nghiep the hien tong gid trj cua so thus phai tra hien tai va so thud hoan lai.

I
I
I
I
I

I

So thus hien tai phai tra duqc tinh dua tren thu nhip chju thud trong nam. Thu nhdp chju thus khfic
voi lei nhuin thuin ducrc trinh bay ten Bao cao Ket qua hoat &Ong kinh doanh vi khong bao gom
cac khoan thu nhip hay chi phi tinh thus hoAc dtroc khAu trir trong cac nam khac (bao gOm ca to
mang sang, neu co) va ngoai ra kh6ng bao gom cac chi tieu khong chju thus hoAc khong duqc khiu
trir.
Viec xac dinh thud thu nh'ip cfia Cong ty can cu vao cac quy dinh hien hanh ve thus. Tuy nhien,
nhang quy dinh nay thay doi theo ding theri ky va vi'ec xac dinh sau cfing ve thus thu nhip doanh
nghiep tu5' thuec vao ket qua kiem tra cua ca quan thus c6 them quyen.
Thue thu nhip hoan lai &roc tinh tren cac khoan chenh Lech gifra gia tri ghi so cita cac khoan nuic
tai san hoAc ding no tren Bang Can dtii ke toan va ca sa tinh thud thu nhip. Thtie thu nhip hoin lai
duqc ke toan theo phutrng phap dua tren Bang Can dOi ke toan. Thue thu nhip hoin lai phai tra
phai dtroc ghi nhin cho tat ca cac khoan chenh Lech tam theyi con tai san thud thu nhip hoan lai chi
duqc ghi nhin khi chic chin co du lqi nhuin tinh thud trong tuang lai
sir dung cac khoan chenh
tech tam thai dtrqc khiu trir.

a

I

Thue thu nhAp hoAn lai dm:lc xac dinh theo thus suet du tinh se ap dung cho nam tai san duot thu
hOi hay no phai tra &roc thanh toan. Thue thu nhip hoAn lai duqc ghi nhin !Ai, 18 trir trutmg hop

khoan thus d6 co lien quan den cac khoan num dtroc ghi thing vao von chez ser hau. Trong trtreng
hop do, thus thu nhip hoin lai ding duqc ghi thing vao von chit so.

Tai san thus thu nhip hoan lai va nq thud thu nhip hoAn lai phai tra &roc bit trir khi Cong ty co
quyen hop phap de bit trir giva tai san thud thu nhip hien hanh v6i time thu nhip hien hanh phai
nep va khi cac tai san thud thu nhip hoin lai va no thud thu nhip hoan lai phai tra lien quan tai thud
thu nhip doanh nghiep duoc quan boi cang met ca quan thue va Cong ty co du dinh thanh toan
thue thu nhip hien hanh tren ca so thuan.
Cac loai thue khac &roc ap dung theo cac ltat thue hien hanh tai Viet Nam.
Cfic ben lien quan
Duoc coi la cac ben lien quan IA cac doanh nghiep ke ca Cong ty Mc, cac Conf ty con dm Cong ty
Mc, cac ca nhan truc tiep hay gian tiep qua met hoAc nhieu trung gian co quyen kiem soat cong ty
hoAc chju su kiem soat chung vii Cling ty. Cac ben lien ket, cac ca nhan nao nirc tiep hoAc gian
•
'
1
•
ttep nam quyen bleu quyet cua Cong ty ma có anh twang ding ke &Si vol Cong ty. Nhi-mg chirc
trach quan 15, chit ch6t nhu Giam d6c, vien chirc cua Cong ty, nhang thanh vien thin cdn trong gia
dinh cfia nhang ca nhan hoAc cac ben lien ket nay hoAc nhang Cong ty lien ket vii cac Ca nhan nay
cling duqc coi la ben lien quan.

13


•

II
11

CONG TY TNHH MOT THANII VIEN QUAN L' VA SITA cHIYA CAU DUNG 715
Bao cao tai chinh cho kS, hoit dOng tir ngay 01/01/2014 den ngay 27/01/2015

Mau B 09-DN

THUYET MINH BAO CAO TAI CHI-NH (TIEP THEO)
5.

THONG TIN BO SUNG CHO CHI TIEU TRIM! BAY TREN BANG CAN DOI ICE TOAN,
BAO CAO KET QUA H0.4.T DONG KINH DOANH

5.1

Tien va cfic khofin Won &rang tien

a
111
II

27/01/2015
VND

01/01/2014
VND

Tien mot
Tien giri ngfin hang
Tien dang chuyen (*)

146.805.555

6.935.091.918
149.157.000

19.624.195
23.273.927.423

Tang

7.231.054.473

23.293.551.618

(*) Day la khoin tien hoan tra cho Cong ty TNHH Thien Ngan tai ngay 27/1/2015, tuy nhien do 18i
hir thong ben Ngan hang ben s6 tien nay chua yao tai khoan cua Cong ty TNHH Thien Ngan.

111

5.2

N
I
I

III
I

1111
5.3

I

I

Cfic khoan phai thu khae
27/01/2015
VND

01/01/2014
VND

Khan frng truck cho Ban ATGT &king cao tic (C67)
Nguyen Van Sanh
SO khoin chi cila TTP &rang cao tic chua duqc cap
S6 phi &rang 130 con phai nOp Ngfin sach nam 2013
Trill Hiu Ninh
Chi cvc Quin 1S, &rang b'6 IV.4
Trung tam duemg cao tic
Phai thu nguai lao Ong
Phai thu ye co phin h6a

1.404.778.095
4.165.393

1.404.778.095
4.165.393
2.733.378.712
2.014.984.965

Tong

2.459.389.283

.

6.157.307.165

Dg phang nq phai thu kho doi

Day IA so tien so tien phvc h6i so tien d'a xoa nq dm Ban quan 1St Du an Giao thong tinh Tra Vinh
yai so tien la 338.015.149 ding theo y kien cua Kiem toan Nha nuac do 'thong du dieu kien x6a nq
theo quy dinh TT 228/2009.
5.4

5.5

Hang ton kho
27/01/2015
VND

01/01/2014
VND

Nguyen lieu, vet lieu
Chi phi san xuit, kinh doanh der dang

211.283.996
14.145.492.153

252.661.748
2.980.433.634

TOng

14.356.776.149

3.233.095.382

27/01/2015
VND

01/01/2014
VND

886.943.659
627.410.155

644.391.349
18.000.000

1.514.353.814

662.391.349

Tai san ngin ban khac

Tam Ung
Cam co, ky quy, 1(3% cuqc ngin han
1

929.142
50.000.000

557.435.995
57.253.658
384.827.000

Tang

I
I

14


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6.122.135.2 17
1.266.560.890

4.483.876.190
1.757.982.934

2.411.638.462

816.033.000

1.636.335.372

4.489.848.472

4352.011332

10.706.141.013

890.551.050

11.548.580388

00

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7.799.063.971

4.4
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4.125.946.150

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Tai 27/01/2015

lfl

1.636335372

00

125.642.240

I

2.064. 161.358

00

11.085.240.726

7.437.042.571

21.379.987.018

6.181.390.798
2.838.471.376
3.342.9 19.422

23381.502.034
4.179.875.782
2. 115.714.424
2.064. 161.358

32.465.227.744

3.467.710.591

3.467.710.591

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15.195.989.485

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890.551.050

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816.033.000

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8.609.822.340

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1.761.126.541

1.761.126.541

30.818.544.605

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4.644.263.097

125.642.240

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9.065.624.861

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CONG TY TNI11-1 MOT THANH VIEN QUAN LY VA STA CHlrfA. CAU DU'ONG 715
Bao cao tai chinh cho k' hoot dOng tir ngay 01/01/2014 den ngay 27/01/2015
Mau B 09-DN
THUYET MINH BAO CAO TAI MINH (TIEP THEO)
5.7

Chi phi tra trithc dai han
27/01/2015
VND

I
1

I

I
I
I

5.8

Cong co, dung co ch8 phan b6
Gia trj lqi thu kinh doanh khi ca phan

103.338.645
2.347.024.313

Tang

2.450.362.958

Vay va nq ngin han

Vay to chic phi tin dung
Tang C8ng ty Dau to Phat trien vb. Quin 1S, do. an
Ha ding Giao thong Ciru Long
Cong ty CO phan BT 20 - Ciru Long (*)

I
I

01/01/2014
VND

Tang

27/01/2015
VND
500.000.000

01/01/2014
VND
7.500.000.000
7.500.000.000

500.000.000
500.000.000

7.500.000.000

1
(*) Day là so tien ding ty dtrqc Cong ty Co phan BT 20 - Ciru Long tam Img theo H9p clang thi

1

eking 414/BT20 _HDKT ngay 14 thong 10 nAm 2014 vai s6 tien la 500.000.000 clang. Khoan vay
nay khong phat sinh la'i tien vay. Khi Cong ty thi cong ty se dtrqc ben cho vay tir vao tien thi cong.

1
I

5.9

Thue va clic khan phai n§p Nha !uric
27/01/2015
VND

01/01/2014
VND

Thue gia trj gia tang
Thue thu nhdp doanh nghiep
Thue thu nhdp ca nhan
Clic khoan phi, le phi va clic khoan
phai nOp khac

63.313.285
324.848.536

1.258.037.457
336.567.253
28.611.265

'Ping

388.161.821

3.638.200.940

27/01/2015
VND

01/01/2014

VND

Tien thu tir viec ban di phan
Ban ATGT thanh ph6 Ha Chi Minh
Ngan hang Wu to va Phat trien Chi nhanh Tra
Vinh (Tien lAi)
Cong clan Cong ty 715
Phai tra ca quan Bao hiem xd hOi
Cong ty TNHH TAn Phat
Tang Cong ty DAu to PHI trien va Quail lY du an
Ha tang Giao thong Ciru Long

5.975.600.000
1.192.138.600

1.192.138.600

961.305.260

961.305.260

180.000.000

34.763.959
10.737.090
180.000.000

Tang

8.917.975.568

I
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2.014.984.965

Cfic khan pilaf' tra phai ntlp ngin han khac

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2.378.944.909

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CONG TY TNHH MOT THANH VIEN QUAN LY VA strA CHVA CAU DUNG 715
Bao coo tai chinh cho kS, hoot ding tit ngay 01/01/2014 den ngay 27/01/2015
THUYET MINH BAO CAO TAI CHINH (TIEP THEO)
Mau B 09-DN
5.12 Doanh thu ban hang va cung cap dich vu
Tir ngay 01/01/2014
den ngay 27/01/2015
VND
2.981.106.361
93.504.700.702

Doanh thu cung cap dich vu
Doanh thu hip ding xay dkmg
TOng

96.485.807.063

5.13 Gia von hang ban
Tir ngay 01/01/2014
den ngay 27/01/2015
VND
Gia yin dm dich vo da cung cap

Gia von dm WI) ding xay dirng

2.187.277.536
82.359.438.266

Tang

84.546.715.802

5.14 Doanh thu hoot ding tai chinh
Tir ngay 01/01/2014
den ngay 27/01/2015
VND
Lai tien gilt tien cho vay
Tong

964.480.576
964.480.576

5.15 Chi phi tai chinh
Tir ngay 01/01/2014
den ngay 27/01/2015
VND
868.390.902

Lai tien vay
Wong

868.390.902

5.16 Chi phi coin IS, doanh nghifto
Tir ngay 01/01/2014
den ngay 27/01/2015
VND
4.509.169.480
642.812.103
154.966.569
479.822.510
858.779.865
3.390.071.885

Chi phi nhan vien quan 13%
Chi phi di dung van phong
Chi phi khau hao TSCD
Thue, phi va 1g phi
Chi phi dich vu mua ngoai
Chi phi bang tien khac
Tiing

10.035.622.412

18


a
CONG TY TNHH MOT THANH VIEN QUAN LY VA RYA cmf
- A CAU DIYONG 715
Bao cao tai chinh cho ky hoat dOng tir ngay 01/01/2014 den ngay 27/01/2015
THUYET MINH BAO CAO TAI CHINH (TIEP THEO)
Mau B 09-DN

5.17 1.44 nhu#n khic
Tir ngiy 01/01/2014
den ngay 27/01/2015
VND

I
aI
a
I
I
I
I

I
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Thu nheip khtic
Thu do nhan boi thuong
Thu nhap khac
Wong
Chi phi khdc
Chi do sira chira cling trinh tir b6i thuong
Phat vi phom hanh chinh ve thus
Chi phi khac
TOng
Thu nhap khac/chi phi khac thuan

3.158.922.643
740.248.355
609.261.515

1.349.509.870
1322.725.208
477.409.386
1.808.335
665.437.947
1.144.655.668
204.854.202

5.18 Chi phi thue thu nhap doanh nghi0 hien hanh
Tir ngay 01/01/2014
den ngiy 27/01/2015
VND

I
I
I
I
1

Lqi nhu4n ke toin
Ctic khotin dtdu chinh tang
- Cac khoan chi phi khong hcrp ly
- Thu lao HDQT, BKS khong trtrc tiep dieu hanh
Ctic khoein dikt chinh giant
-Thu nhap tir kinh phi hoan tra tien in ye thu phi My
Thuan
Thu nh4p chju thue
Thue suat thue TNDN ap dung
Dieu chinh chi phi thue TNDN cua cac nam tnrac
vao chi phi thue thu nhap hien hanh Warn nay

Chi phi thue TNDN hien hanh

2.204.412.725
511.536.596
511.536.596

522.386.000
522.386.000

2.193.563321
22%
1.138.120.622
1.620.704.553

5.19 Chi phi san xuat kinh doanh theo yeu to
Tir ngay 01/01/2014
den ngiy 27/01/2015
VND

I
I

I

Chi phi nguyen lieu, vat lieu
Chi phi nhan ding
Chi phi khau hao tai san c6 dinh
Chi phi dich vu mua ngoai
Chi phi khac bing flan

47.572.880.194
31.162.791.541
2.177.410.318
15.408.152.924
9.037.367.580

TOng

105.358.602.557

19


•

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614.571.078

CO
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529.090.909

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5.455.883.701
5.968.974.610

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529.090.909

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CONG TY TNHH MOT THANH VIEN QUAN LI? VA SITA CHITA CAU WONG 715
BA° cao tai chinh cho ky hoot Ong tir ngay 01/01/2014 den ngay 27/01/2015
THUYET MINH BAO CAO TAI CHNII (TIEP THEO)
Mau B 09-DN
6.2

Ging cu tai chinh - Quin 1S, rid ro
Quin 15, rtii ro vim
COng ty quan trj nguen vOn nham dam bao rang Cong ty c6 the vita hoot dung lien tuc vira t6i da
h6a lqi ich cua cac co dOng thong qua t6i tru h6a sO du nguen von va cong nq.
du trim von cua Cong ty gem c6 cac khoan nq (bao gem cac khoan vay nhu da trinh bay tai Thuyet
minh sO 5.8 trir di tien va cac khan Wong ducmg tien) va phin vOn thuOc so. hat cua cac co &Ong dm
cong ty me gom vOn g6p, cac quy du tit. va Lori nhujnsau thue chtra pilaf) phOi.
Cic chinh sach ke toin chu yeu
Chi tiet cac chinh sach ke tan chit yeu va cac phtrong pap ma Cong ty ap dung (bao gom cac tieu
chi de ghi nh'an, co s6 xac djnh gia trj va co. ser ghi nhan cac khoan thu nap va chi phi) dOi v6i tirng
loci tai san tai chinh, cong nq tai chinh va cong cu vOn dtrqc trinh bay chi tiet tai Thuyet minh sO 4.
Cic loaf cling cu tai chinh
Gia tiri ghi so
27/01/2015
VND

01/01/2014
VND

Tai san tai chinh

Tien va cac khan ttrcmg &rang tien
Phai thu khach hang va phai thu khac
Tai san tai chinh khic

7.231.054.473
11.647.725.862
627.410.155

23.293.551.618
15.389.513.283
18.000.000

Wong

19.506.190.490

38.701.064.901

500.000.000
13.370.414.640
13.870.414.640

7.500.000.000
7.340.237.062
14.840.237.062

Cong nq tai chinh
Cac khan vay
Phai tra ngutri ban va phai tra khic
'Ling

Cong ty chtra danh gia gia trj hop 1S, cua tai san tai chinh va cong nq tai chinh tai ngay ket thtic nien
dO ke tan do Thong to 210 cling nhu ac quy djnh hien hanh chtra co huOng dan cu the ve viec xac
djnh gia tri hop IS, cua cac thi san
chinh
cong nq tai chinh. Thong to 210 yeu cau Ai) dung
Chan muc Bao cao tai chinh QuOc to ve viec trinh bay Bac) cao tai chinh Ira thuyet minh thong tin
dOi vai cong cu tai chinh nhtmg khong dtra ra hdyng clan Wang throng cho viec danh gia va ghi
nhn cong cu tai chinh bao gem ca Ai) dung gia trj INT ly, nham pha hop vai Chan muc Bao cao
tai chinh QuOc te.
Moe Wen quail 15, rui ro tai chinh
Rui ro tai chinh bao gem rid ro thi tnr&ng (bao gem rui ro ty gia, rui ro lai suit va rui ro ve gia), rui
ro tin dung,, rui ro thanh khoin va rui ro lai suit cua clang tien.
Rid ro thi truirng
Hoot Ong kinh doanh cult Cong ty se chit yeu chju rui ro khi c6 si,r thay dOi ye ty gia hOi doai va lai
suit. Cong ty khong thi,rc hien cac bien pap phong ngira rui ro nay do thieu thi truong mua cac
cong cu tai chinh.

22


CONG TY TNH11 MOT THANH VIEN QUAN Li' VA SIVA CHITA CAU DirtiNG 715
Bao cao tai chinh cho Icy hoat clang tir ngay 01/01/2014 den ngay 27/01/2015
mau B 09-DN
THUYET MINH BAO CAO TAI CHINH (TIEP THEO)
6.2

Cong cu tai chinh - Quan IS, rui ro (Tuep theo)
Quan

ro gici

Cong ty thuc hi8n mOt s6 cac giao dich co g6c ngoai tg, theo do, Cong ty se chili rui ro khi co bien
dang ve ty gia. Cong ty khong thuc hi8n bin phap dam bao do thieu thi truing mua cac ding cu tai
chinh nay.
Gia tri con lai cua cac tai san bang tien va ding ng phai tra co gOc bang ngoai tg tai thai diem cu6i
nAm nhu sau:
Quail ly rid ro suit
Cong ty chiu rui ro lAi suit trong y6u phat sinh tir cac khoan vay chiu tai suit dA duqc kj, ket. Rai ro
nay se do Cong ty quan tri bang each duy tri a mac dO hop 15, the khoan vay va phan tich tinh hinh
canh tranh teen thi twang de co &roc lai suit co loi cho Cong ty tir cac nguOn cho vay thich hqp.
Rai ro ve gia
Cac c6 phieu do Cong ty nam giir bi anh twang bai cac rui ro thi trtrang,phat sinh tir tinh khong
chic chin
gia tuong lai
c6 phieu dau tu. Cong ty quan rui ro ve gia CO phieu bang each
thiet lap han mac du ttr. HQi dOng Quan tri cua Cong ty cling xem xet va phe cluy8t cac guy& dinh
dau tu vao c6 phieu nhu nganh nghe kinh doanh, cong ty de dau tu, v.v. C6ng ty dinh gia rui ro ve
gia c6 phiou la kh6ng dang ke.

a

Cong ty mua nguyen vat 1i8u, hang Ma tir cac nha cung cap trong va ngoai mac
phvc vi cho
boat dOng san xuat kinh doanh. Do vay, C6ng ty se chiu rui ro tir vi8c thay doi gia ban dm nguyen
vat li8u, hang hoa.
Rui ro tin dung
Rai ro tin dung xay ra khi mOt khach hang hoc dOi tac kitting dap 1mg duqc cac nghia vu trong hop
ding dan den cac ton that tai chinh cho Cong ty. Cong ty co chinh sach tin dung phi' hqp va thtrang
xuyen theo dOi tinh hinh de dinh gia xem Cong ty co chiu rui ro tin dung hay khong. Cong ty

khOng c6 bat kS, rui ro tin dung tong yeu nao vbi cac khach hang hoc doi tac bai vi cac khoan
phai thu den dr mOt so luting lin khach hang hoat clang trong nhieu nganh khac nhau va phan 136 a
cac khu vuc dia 1$, khac nhau.
Quin IS, rid ro thanh khan

a

Mvc dich quan ly rui ro thanh khoan nham dam bao dit nguon von
dap ling ,cac nghia
tai
chinh hi8n tai va trong tuong lai. Tinh thanh khoan cling duoc Cong ty quan 13% nhAm dam bao mac
phi trOi giaa cong nq den han va tai san den han trong ky a mac co the dugc kiem soat dOi vbi so
On ma C6ng ty tin rang co the tao ra trong ky do. Chinh sach cam Cong ty la theo d'Oi thuang
xuyen cac you can ve thanh khoan hi8n tai va du kien trong tuong lai nham dam bao Cong ty duy
tri du more du phong tien mat, cac khoan vay va du On ma cac chit so. hat cam ket gip nham dap
ang cac quy dinh ve tinh thanh khoan ngAn han va dai han hon.
Bang duai day trinh bay chi tiet cac mire dao han theo hqp d6ng con Iii d6i vai cong ng tai chinh
phi phai sinh va thai han thanh toan nhu d'a &roc them thuan. Bang nay dtrqc trinh bay dua tr8n
dong tien chua chi'et khau cua cong.no. tai chinh tinh theo ngay sam nhat ma Cong ty phai tra va
trinh bay clang tien
cac khoan goc va tien lai. Ngay dao han then hop (tong duqc dua ten ngay
sam nit& ma Cong ty phai tra.

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