Báo cáo tài chính hợp nhất quý 2 năm 2012 (đã soát xét) - Công ty Cổ phần Xây dựng 47
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C 6 N G T Y C O P H A N X A Y DlTNG 47
Dia chi: So 8, Bien Ciromg, Thanh pho Quy Nhon, tinh Binh Dinh
Dien thoai: 056 3522166
Fax: 056 3522316
BAO CAO TAI CHINH HOP NHAT DA Dl/OC
SOAT XET
C U A C O N G T Y C O P H A N X A Y D U N G 47
Cho giai doan ketodn tvc 0110112012 den 30/06/2012
kem theo
BAO CAO KET QUA CONG TAC SOAT XET
Duac soat xet bdi:
C O N G T Y T N H H K I E M T O A N V A Kfe T O A N H A NOI
So: 3 ngo 1295 diromg Giai Phong - Hoang M a i - Ha Noi
Dien thoai: 043 974 50 81/82
Fax: 043 974 50 83
Ha Noi, thang 8 nam 2012
C O N G T Y C O P H A N X A Y D U N G 47
Dia chi: So 8, Bien Cuong, Thanh pho Quy Nhon, tinh Binh Dinh
Dien thoai: 056 3522166
Fax: 056 3522316
M U C
L L C
Trang so
NQI D U N G
Bao cao cua Ban Tong G i a m doc
02 - 04
Bao cao ket qua c6ng tac soat xet
05
Bang can doi ke toan hpp nhat tai ngay 30/06/2012
06-07
Bao cao ket qua hoat dong kinh doanh hpp nhaft 06 thang dSu nam 2012
8
Bao cao lim chuyen tien te hpp nhat 06 thang diu nam 2012
9
Thuyet minh bao cao tai chinh hpp nha't 06 thang dSu nam 2012
10-29
Phu luc 01 - Tinh hinh tang giam tai san c6 dinh
30
Phu luc 02 - T m h hinh tang giam von chu sd huu
31
Phu luc 03 - Bang xac dinh L p i ich c6 dong thieu so
32
Phu luc 04 - V a y ngan ban ngan hang
33-34
Phu luc 05 - V a y dai ban ngan hang
35
1
C 6 N G T Y C O P H A N X A Y DVNG
47
Dia chi: So 8, Bien Cuong, Thanh pho Quy Nhon, tinh Binh Dinh
Dien thoai: 056 3522166 Fax: 056 3522316
Bao cao ciia Ban Giam doc
dinh kem BCTC cho giai doan ke'
toan tir 01/01/2012 den 30/06/2012
BAO C A O C U A BAN TONG GIAM D O C
Ban Tong G i a m doc Cong ty C o p h a n Xay dung 47 goi tat l a " C o n g t y " de trinh Bao cao nay
Cling
v6i Bao cao tai chinh hop nhat da dupe soat xet cho giai doan t i i 01/01/2012 d e n
30/06/2012.
Hoi dong quan tri va Ban Giam doc tai th5i diem lap Bao cao tai chinh gom co:
Hoi dong quan tri:
•
Ong Nguyen Luong A m
Chu tich
•
Ong NguySn V a n Ton
Pho Chii tich
•
Ong D i n h Tan Duong
U y vien
•
Ong L e V a n Dong
U y vien
•
Ong Pham V a n N h o
U y vien
Ban Tong Giam doc:
•
Ong Nguyen Luang A m
Tong G i a m doc
•
Ong V u X u a n Chinh
Pho Tong G i a m doe
•
Ong L e V a n Dong
Pho Tong G i a m doc
•
Ong D i n h Ta'n Duong
Pho Tong G i a m doe
•
Ong Nguyen Diic Thai
Pho Tong G i a m doe
•
Ong Nguyen V a n Ton
Pho Tong G i a m doc
•
Duong M i n h Quang
Pho Tong G i a m doc
(Bdnhiem tii: ngay 0110112012 theo Quyet dinh so 1660 ngay 1911212011 Hoi dong quan tri
Cong ty CO phdn ^y dung 47)
•
Ong Pham V a n N h o
K e toan trudng
Kiem toan vien doc lap
Bao cao tai chinh hpp nhat 06 thang dau nam 2012 cua Cong ty C o phSn X a y dung 47 dupe
soat xet bdi Cong ty T N H H K i e m toan va K e toan H a N o i ( C P A H A N O I ) .
Khai quat ve cong ty
Cong ty C o phan Xay dung 47, gpi tat la " C o n g ty", tien than l a Cong ty Xay dung 47 dupe
chuyen doi tii Doanh nghiep Nha nude theo Quyet dinh so: 4411/2001/QD/BNN-TCCB
ngay
08/12/2001 cua Bp trucmg Bp Nong nghiep ve viec chuyen Cong ty Xay dung 47 thanh Cong ty Co
phan xay dung 47. Cong ty dupe thanh lap theo GiSiy ehiing nhan dang k y kinh doanh so
3503000064 do Sof K e hoach va Dau tu tinh Binh Dinh cap ngay 27 thang 06 nam 2005. Trong qua
trinh hoat dong, Cong ty co 11 Ian thay doi dang ky kinh doanh vdi so mdi la 4100258747, thay
doi 1& thir 11 vao ngay 09/06/2012 do So K e hoach va Dau tu tinh B m h D i n h cap.
2
C 6 N G T Y C O P H A N X A Y DUNG 47
Bao cao cua Ban Giam doc
Dia chi: s6'8, Bien Cuong, Thanh pho Quy Nhon, tinh Quy Nhon
Dien thoai: 056 3522166 Fax: 056 522316
dinh kem BCTC hop nhat
cho giai doan ke toan
tir 01/01/2012 den 30/06/2012
Theo do:
V o n dieu le dang ky ctia' Cong ty la: 80.000.000.000 d {Jam muoi ty dong ch&n).
L i n h vuc kinh doanh: X a y dung cac cong trinh thuy led, thuy dien; V a n tai hang hoa bang
ducftig bo; D a i tu xe, may thi cong; San xuat, phue hoi phu kien c o k h i . San xuat cac san pham
CO k h i cong trinh; M u a ban nigu, thuoc la, hang thu cong my nghe; D i c h vu tam hoi, massage
va cac dich vu tang cudng siic Ichoe tuong tu (trur boat dong th^ thao); Hoat dong ciia cac diem
truy cap internet; Dieu hanh tuor du lich ( K i n h doanh lit hanh noi dia va qudc te; cac dich vu du
lich khac); D i c h vu h6 trp giao due (Tu va'n du hoc); K i n h doanh van tai khach bang 6 to theo
hpp dong. K i n h doanh van tai hanh khach bang 6 to theo tuyen co dinh. K i n h doanh van tai
hanh khach bang xe taxi. K i n h doanh van tai hanh khach bang 6 to; Cho thue 6 to; K i n h doanh
dich vu the thao giai tri, tro choi the thao tren bien; Day nghe; D a i l y thu doi ngoai te; Dich vu
dua ngudi lao dong di lam viec d nude ngoai; X a y dung cac cong trinh cong nghiep, dan dung;
K h a i thae da, eat sdi, dat set; D i c h vu thi nghiem kiem tra dp ben c o hpc be tong ket eau;
Khach san; N h a hang, quan an, hang an udng; To chu:c hpi nghi hpi thao; D a i ly rupu, bia, nude
giai khat. D a i l y ban ve may bay, tau hoa; K i n h doanh ba't dong san, quyen suf dung dat thupe
chu sd hiiu, chii s i dung hoac d i thue; T h i cong Idioan phut vila xir l y nen va than cong trinh.
Cong ty CO tru sd tai: Sd 8, Bien Cuong, Thanh pho Quy Nhon, tinh B i n h D i n h .
*^
Den thdi diem 30/06/2012, c o cau Cong ty gom c6 01 Cong ty con:
Cong ty Co ph^n D u lich H a m H d cd dia chi tai: Tay Phii - Tay Son - B i n h D i n h .
Ty le loi ich va quyen bieu quyet ciia Cong ty me la 73,83%.
•
Tinh hinh tai chinh va ket qua boat dong kinh doanh
;^
y
]
•<
Tmh hinh tai chinh tai ngay 30/06/2012, ket qua hoat dong kinh doanh cho giai doan boat ddng
ket thiic cung ngay cua Cdng ty dupe trinh bay trong Bao cao tai chinh dinh kem bao cao nay tii
trang 06 den trang 35.
Cac su kien phat sinh sau ngay khoa sd va lap Bao cao tai chinh
Theo nhan dinh cua Ban Tong G i a m doe, xet tren cac khia canh trpng yen, khdng cd su kien
nao bat thudng xay ra sau ngay 30/06/2012 cho den thdi diem lap bao cao nay eSn thiet phai
dieu chinh sd lieu hoac cdng bd tren Bao cao tai chinh cho giai doan ke toan tii 01/01/2012 den
30/06/2012.
Tai bao cao nay Ban Tong Giam doc Cong ty xin khang dinh nhumg van de sau day:
•
Ban Tong G i a m doc Cdng ty chiu trach nhiem trong viec lap va trinh bay Bao cao tai
chinh mot each trung thue va hpp l y ;
•
Chiing tdi da cung cSp toan bp cac tai lieu ke toan cSn thi6't cho cac K i e m toan vien va
chiu trach nhiem ve tinh trung thue ciia cac tai lieu da cung cap;
3
- ^
C 6 N G T Y C O P H A N X A Y D U N G 47
Dia clii: Sd 8, Bien Cuong, Thanli phd Quy Nhon, tinh Binh Dinh
Dien thoai: 056 3522166 Fax: 056 3522316
•
Bao cao cua Ban Giam doc
dinh kem BCTC cho giai doan ke'
toan tir 01/01/2012 dfo 30/06/2012
Viec thiet lap va duy tri mot he thd'ng ke toan va he thd'ng kiem soat ndi bd cd hieu luc,
di thue thi cdng viec quan l y la thude trach nhiem cua Ban Tong G i a m dd'e;
•
T a i san ma Cdng ty dang nam giii la thude quyen sd hiJu hpp phap cua Cdng ty va
khdng cd bat k y mot su kien nao cd the dan tdi viec tranh cha'p cac tai san ma Tap doan
dang sir dung;
•
Chung tdi khdng cd bat k y mdt k6' hoach du tinh nao c d th^ lam sai lech dang ke sd lieu
ke toan hoac each phan loai tai san va khoan np da dupe phan anh trong Bao cao tai
chinh;
•
Chung tdi khdng cd bat k y mdt ke hoach nao nham n g t a g san xuat mdt loai san ph^m
dang dupe san xuat, ngihig xay dung cac cdng trinh dang d d dang eiing khdng cd mdt
ke hoach hay du tinh nao cd the dan den tinh trang hang ton kho u: dpng hoac lac hau va
khdng cd bat k y khoan hang ton kho nao dupe bach toan vdi gia tri cao hon gia tri thue
hien thuan;
•
Bao eao tai chinh da phan anh mot each trung thue ve tinh hinh tai san, cdng np va
ngudn vd'n ehu sd hiiu cua Cdng ty tai ngay 30/06/2012, ciing nhu ket qua boat dpng san
xuat kinh doanh cua Cdng ty cho giai doan ke toan tir 01/01/2012 den 30/06/2012;
•
Bao cao tai chinh da dupe lap phii hop vdi cac Chinh sach ke toan da dupe trinh bay
trong ban thuyet minh Bao cao tai chinh va phu hpp vdi cac Chuin mue K e toan Viet
Nam, Che dp K e toan Viet N a m va quy dinh hien hanh ve ke toan cd lien quan den viec
lap va trinh bay Bao cao tai chinh;
•
Chung tdi khang dinh rang Cdng ty tiep tue boat dpng va thue hien ke hoach kinh doanh
cua minh trong cac nam tai chinh tiep theo.
Thay mat yd dai dien cho Ban Tong Giam doc
P H A N X A Y DIJNG 47
Tong Giam doc
Quy Nhcm, ngdy 15 thdng 7 nam 2012
C O N G T Y K I E M T O A N V A K E T O A N H A NOI
HAINOI^
T H A N H VIEN HANG KIEM T O A N
^ .A L L I A N C E OF INTER-CONTINENTAL A C C O U N T A N T S
^ V / ^ A
^ k^J-
^
T n i sd chinh: S6 3, ngo 1295, ducfng Giai Phong, P. Hoang Liet, Q. Hoang Mai, TP Ha N6i
DT: (84) 4 3974 5080/81/82 * Fax: (84) 4 3974 5083
Email: Website: www.cpahanoi.com
Ha Noi, ngdy 06 thdng 8 nam 2012
So:
/CPAHANOI-BCSX
BAO CAO KET QUA CONG TAG SOAT XET
V E B A O C A O T A I C H I N H H O P N H A T C U A C O N G T Y C O P H A N X A Y D U N G 47
cho giai doan lie toan tiir 01/01/2012 den 30/06/2012
Kinh sid:
Hoi dong Quan tri va Ban Tong Giam doc
Cong ty Co phan Xay dung 47
Chung toi, Cong ty T N H H K i e m toan va K e toan H a N o i ( C P A H A N O I ) da thue hien cong tac
soat xet Bao cao tai chinh hop nhat 06 thang dSu nam 2012 cua Cong ty co phan X a y dung 47
bao gom: Bang can doi Ice toan hpp nhat tai ngay 30/06/2012, Bao cao ket qua kinh doanh hpp
nhat, Bao cao luu chuyen tien te hpp nhat va Thuyet minh Bao cao tai chinh hpp nhat cua k y ke
toan ket thue ngay 30/06/2012 nhu da trinh bay ttr trang 06 den trang 35.
Viec lap va trinh bay Bao cao tai chinh nay thupe trach nhiem ciia Ban Tong G i a m doc cong ty.
Trach nhiem ciia cbting toi la dua ra nhan xet ve Bao cao tai chinh hpp nhat tren co so cong tac
soat xet ciia chiing toi.
Chiing toi da thue hidn cong tac soat xet Bao cao tai chinh theo C h u f o mue kiem toan Viet
Nam v^ c6ng tac soat xet. Chuan mue nay yeu eSu cong tac soat xet phai lap ke hoach va thue
hien de co su dam bao vijta phai rang Bao cao tai chinh hpp nhat khong ehiia dung nhOtig sai sot
trpng yeu. Cong tac soat xet bao gom chii yeu l a viec trao doi v6i nhan su cua Cong ty va ap
dung cac thii tue phan tich tren nhihig thdng tin tai chinh; cong tac nay cung cap mot miic dp
dam bao thap hon cdng tac kiem toan. Chiing tdi khdng thue hien cdng viec kiem toan nen cung
khdng dua ra y kien kiem toan.
Tren co sd cdng tac soat xet cua chiing tdi, ehiing tdi khdng thay cd su kien nao de chiing tdi
cho rang Bao cao tai chinh hpp nhat kem theo day khdng phan anh trung thue va hpp ly tren cac
khia canh trpng yeu phii hpp v d i C h u & mure ke toan Viet N a m va cac quy dinh phap ly cd lien
quan den viec lap va trinh bay bao cao tai chinh.
'
CONG TY TNHH KIEM TOAN V A K E TOAN HANOI
(CPAHANOI)
Bao cao tai chinh hop nhat
CONG TY CO PHAN X A Y DUNG 47
Dia chi: S6 8 Bien Cuong - Quy Nhon - Binh Dinh
Dien thoai: 056 3522 166 Fax: 056 3522 316
Cho giai doan ke toan
tir 01/01/2012 de'n 30/06/2012
B A N G C A N D O I K t T O A N GI0A N I £ N D O H O P N H A T
Tai ngdy 30 thdng 06 nam 2012
Dcxn vi tinh: dong
TAI SAN
11
Ma so
Thuyet
minh
4
1
2
3
A
T A I S A N N G A N H A N (100=110+120+130+140+150
100
V.Ol
Sd dau nam
Sd cudi ky
6
5
983.194.998.764
913.390.947.510
31.404.578.750
107.768.023.601
I Tien va cac khoan tirong dirong tien
110
1 Ti6n
2 Cac khoan tuong duong tidn
111
31.404.578.750
77.768.023.601
112
-
30.000.000.000
H Cac khoan dau tu tai chinh ngdn han
120
-
-
HI Cac khoan phai thu ng^n han
130
516.836.673.570
445.738.637.801
1 Phai thu khach hang
131
V.02
475.630.701.460
390.225.064.352
2 Tra trudc cho nguoi ban
132
V.03
34.944.413.285
43.262.734.802
3 Cac khoan phai thu khac
138
V.04
6.261.558.825
12.250.838.647
4 Du phong cac khoan phai thu kho doi (*)
139
-
-
IV Hang ton kho
140
408.529.271.798
354.836.085.228
1 Hang tdn kho
141
408.529.271.798
354.836.085.228
2 Du phong giam gia hang ton 'kho (*)
149
V Tai san ngdn han khac
150
1 (Uii phi tra trudc ngan han
151
2 Thu^ GTGT dupe kha'u triif
152
3 Thue va cac khoan khac phai thu cua Nha nude
152
4 Tai san ngan han khac
158
B
T A I S A N D A I H A N (200=210+220+240+250+260
I Cac khoan phai thu dai han
H Tai san co djnh
1 Tai san co dinh hiiu hinh
V.05
-
-
26.424.474.646
5.048.200.880
-
6.956.909
-
10.986.363
V.07
-
3.925.639
V.08
26.424.474.646
5.026.331.969
200
377.469.341.156
400.454.749.460
210
-
-
220
329.983.583.888
364.264.571.686
312.795.642.299
352.490.859.973
221
V.06
V.09
- Nguyen gia
222
646.437.793.085
645.182.512.279
- Gia tri hao mon luy k^ (*)
223
(333.642.150.786)
(292.691.652.306)
2 Tai san cd dinh v6 hinh
227
V.IO
11.375.019.536
11.405.246.056
- NguySn gia
228
11.911.730.290
11.911.730.290
- Gia tri hao mon luy kef (*)
229
(536.710.754)
(506.484.234)
5.812.922.053
-
368.465.657
-
45.998.500.000
31.800.000.000
45.998.500.000
31.800.000.000
1.487.257.268
4.390.177.774
3 Chi phi xay dung co ban dd dang
HI Bat dong san dau tu
230
IV Cac khoan dau tu tai chinh dai han
250
V.ll
240
1 DSu tu vao cong ty lien ket, lien doanh
252
V Tai san dai han khac
260
1 Chi phi tra trudc dai han
261
V.13
-
3.091.285.774
2 Tai san dai han khac
268
V.14
1.487.257.268
1.298.892.000
-
-
1.360.664.339.920
1.313.845.696.970
VI Loi the thuong mai
TONG CONG T A I SAN (270=100+200)
270
V.12
(Cdc thuyet minh ti( trang 10 den trang 35 Id bo phdn hap thdnh cua Bdo cdo tdi chinh)
6
CONG TY CO PHAN X A Y DUNG 47
*
Bao cao tai chinh hop nhat
Dia chi: Sd 8 Bien Cuong - Quy Nhon - Binh Dinh
Dien thoai: 056 3522 166 Fax: 056 3522 316
Cho giai doan k6 toan
tir 01/01/2012 deh 30/06/2012
B A N G C A N D O I K £ T O A N GIITA N I E N D O H O P N H A T
Tai ngdy 30 thdng 06 nam 2012
TT
NGUON VON
Ma sd
Thuyet
minh
4
Sd dau nam
Sd cudi ky
5
1.211.966.510.399
6
1.158.747.904.101
922.307.114.801
858.961.811.848
V.15
605.342.945.165
562.938.811.070
312
V.16
203.948.509.467
201.949.093.138
3 Ngudi mua tra ti^n tnrdc
313
V.17
10.306.056.752
24.995.377.849
4 Thue' va cac khoan phai ndp Nha nude
314
V.18
5.115.399.082
24.788.337.685
5 Phai tra cong nhan vien
315
70.612.426.070
32.104.220.768
7 Cac khoan phai tra, phai nop khac
319
25.741.044.876
11.005.268.645
8 Quy khen thudng, phiic lpi
323
1.240.733.389
1.180.702.693
II Np dai han
330
289.659.395.598
299.786.092.253
1 Vay va np dai han
334
283.841.092.620
294.785.657.770
2 Du phong trp cap m& viec lam
336
5.818.302.978
5.000.434.483
B VON CHU s d HUU (400=410+420)
400
146.716.649.279
153.110.506.944
I Von chii sd huru
410
146.716.649.279
153.110.506.944
1 Vdn ddu tu ciia chii sd hihi
411
80.000.000.000
80.000.000.000
2 Thang du vd'n c6 phan
412
23.467.650.000
23.467.650.000
3 Vdn khac ciia chii sd hiiu
413
10.449.146.977
10.449.146.977
4 Chenh lech ty gia hdi doai
416
-
525.283
5 Quy dau tu phat trien
417
17.591.392.507
15.643.647.685
6 Quy du phong tai chinh
418
5.771.646.267
5.159.862.437
7 Quy khac thude vdn chii sd huu
419
86.026.274
52.276.624
8 Lpi nhuan chua phan phdi
420
9.350.787.254
18.337.397.938
H Nguon kinh phi va quy khac
430
-
-
C LOI ICH CUA C 6 D 6 N G THIEU s6
439
1.981.180.242
1.987.285.925
440
1.360.664.339.920
1.313.845.696.970
1
2
A NO PHAI TRA (300=310+320)
3
300
I No ngan han
310
1 Vay va np ngdn han
311
2 Phai tra ngudi ban
T 6 N G C O N G N G U O N V 6 N (430=300+400)
V.19
V.20
V.21
C A C CHI TIEU NGOAI BANG CAN D6I K E T O A N
TT
Ma sd
CHITlfiU
1 Ngoai te cac loai (USD)
005
Thuyet
minh
Sd cudi ky
Sd dau nam
3.882,84
Ke toan trudng
I
Pham Van Nho
(Cdc thuyet minh tii" trang 10 den trang 35 Id bp phdn hap thdnh cua Bdo cdo tdi chinh)
7
397,34
11
20
48.780.585.28i
48.138.618.228
7.513.874.856
8.418.482.512
7.899.627.204
40
50
51
52
60
61
62
70
13 Lpi nhu^n khac
14 Tong lpi nhuan ke toan trudc thue
15 Chi phi thue TNDN hien hanh
16 Chi phi thue TNDN hoan lai
17 Lpi nhuSn sau thue thu nh$p doanh nghiep
19 Lpi nhuSn sau thue ciia cd ddng thieu sd
20 Lpi nhuSn sau thue ciia cd ddng Cdng ty me
18 Lai CO ban tren cd phieu
V.31
V.30
740
5.923.384.967
25.364.644
5.948.749.611
1.958.467.593
-
8.910.000
793
6.340.121.627
12.118.537
6.352.240.164
-
2.105.732.348
-
(Cdc thuyet minh tu: trang 10 den trang 35 Id bg phdn hap thdnh cua Bdo cdo td
Pham Van Nho
Ke toan trudng
39.490.000
8.457.972.512
7.590.000
7.907.217.204
32
39.490.000
12 Chi phi khac
16.500.000
31
11 Thu nhap khac
V.29
30
8 Chi phi ban hang
9 Chi phi quan ly doanh nghiep
10 Lpi nhuSn thuan tiir hoat dong kinh doanh
V.28
7.048.824.789
34.443.145.586
25
34.607.026.489
24
23
Trong do: Chi phi Idi vay
V.27
285.241.797.079
175.280.811.494
1.594.917.673
334.022.382.360
223.419.429.722
1.416.860.254
20.399.372
14.073.252
34.443.145.586
22
Chi phi tai chinh
7
V.26
V.25
Nam trudc
334.042.781.732
Nam nay
223.433.502.974
Quy 2
31.459.458.436
21
6 Doanh thu hoat dpng tai chinh
Loi nhuSn gop ve ban hang va cung cd'p dich vu
5
V.24
10
Doanh thu thuan v^ ban hang va cung cd'p djch vu
3
4 Gia vd'n hang ban
V.23
3
Cac khoan giam trur
2
Thuyet
minh
V.22
Ma
sd
1
Chi tieu
1 Doanh thu ban hang va cung cap dich vu
11
Quy 2 nam 2012
B A O C A O K £ T Q U A H O A T D O N G K I N H D O A N H GI0A N I E N D O H O
Dja chi: Sd 8 Bien Cuong - Quy Nhon - Binh Dinh
Dien thoai: 056 3522 166 Fax: 056 3522 316
C O N G T Y C O P H A N X A Y D U M G 4^
CONG TY CO PHAN XAY DUNG
47
Bao cao tai chinh hgfp nhat
Dia clii: So 8 Bien Cirong - Quy Nhon - Binh Dinh
Dien thoai: 056 3522 166 Fax: 056 3522 316
BAO CAO
TT
1
2
3
4
5
6
7
11
1
2
3
Cho giai doan ke' toan
tiir 01/01/2012 den 30/06/2012
Liru CHUYEN T I £ N T E HOP NHAT
(Theo phuong phap true tie'p)
Quy 2 nam 2012
Ma
so
1
2
3
4
5
6
7
20
Chi tieu
Tien thu tir ban hang, cung cap dich vu va doanh thu khac
Tiln chi tra cho ngudi cung cap hang hoa va dich vu
Tiln chi tra cho ngudi lao d6ng
Ti6n chi tra lai vay
Tien chi ndp thu€
Tidn thu khac tir hoat ddng kinh doanh
Tiln chi khac cho hoat dong kinh doanh
Luu chuyen tien thuan tU hoat dong kinh doanh
Luu chuyen tien tiir hoat ddng dau tu
Tien chi de mua sam, xay dung TSCD va cac tai san dai han
21
khac
Tien thu tijf thanh ly, nhuong ban TSCD va cac tai san dai han
22
khac
23
Ti6n chi cho vay, mua cac cong cu np ciia don vi khac
4 Tien thu hdi cho vay, ban lai cac cdng cu np ciia don vi khac
5 Ti6n chi dau tu gdp vd'n vao don vi khac
6 Ti6n thu hdi ddu tu gdp vdn vao don vi khac
7 Tidn thu lai cho vay, co tiic va lpi nhuan dupe chia
Luu chuyen tien thuan tU hoat dong dau tu
IH Luu chuyen tien tiir hoat ddng tai chinh
1 Tien thu tir phat hanh cd phieu, nhan vdn gdp ciia chu sd hihi
2
3
4
5
6
Tiin chi tra vdn gdp cho cac CSH, mua lai CP cua doanh
nghiep dd phat hanh
Ti6n vay ngdn han, dai han nhan dupe
Tiin chi tra np gdc vay
Tiln chi tra np thue tai chinh
C6 nic, lpi nhuan da tra cho chii sd hiJu
Luu chuyen tien thuan tU hoat dong tdi chinh
Luu chuyen tien thu^n trong ky (20+30+40)
Tien va tuong duong tien dau ky
Anh hudng ciia thay ddi ty gia hdi doai quy ddi ngoai te
Tien va tuong duong tien cudi ky (50+60+61)
Dan vi tinh: dong
LQy ke den cudi quy nay
Nam trudc
Nam nay
685.774.033.687
424.103.308.627
(343.124.447.084) (588.210.888.137)
(95.848.116.928)
(90.445.392.389)
(60.955.629.575)
(58.053.462.969)
(6.863.801.163)
(5.776.231.483)
396.477.285
2.027.865.791
(496.840.000)
(576.987.936)
(71.845.347.443)(66.204.764.831)
(6.734.376.963)
(28.859.334.802)
-
-
-
-
24
25
26
27
30
31
(14.198.500.000)
(7.020.000.000)
-
-
3.199.018.636
3.610.204.267
(17.733.858.327)(32.269.130.535)
-
-
32
33
34
35
36
40
50
60
61
70
294.151.835.452
467.809.766.750
(262.692.266.507) (356.802.128.815)
-
-
(16.137.518.049)
(18.243.808.026)
13.215.760.919 94.870.119.886
(3.603.775.480)
(76.363.444.851)
31.278.299.280
107.768.023.601
31.404.578.750
27.674.523.800
(Cdc thuyet minh tit trang 10 den trang 35 Id bo phdn hap thdnh ciia Bdo cdo tdi chinh)
9
C O N G T Y C O P H A N X A Y D U N G 47
Dia chi: Sd 8, Bien Cuong, Thanli phd Quy Nhon, tinh Binh Dinh
Dien thoai: 056 3522166 Fax: 056 3522316
Thuyet minh Bao cao tai chinh
cho giai doan ke toan
tir 01/01/2012 den 30/06/2012
THUYET MINH BAO CAO TAI CHINH HOP NHAT
QUY 2 NAM 2012
I.
DACDIEM HOAT DONG CUADOANH NGHIEP
1. Hinh thurc sd huru
Cdng ty Co pMn X a y dung 47, goi tat la " C d n g ty", ti^n than la Cdng ty X a y dimg 47 duoc
chuyen ddi tir Doanh nghiep N h a nude theo Quyet dinh sd: 4411/2001/QD/BNN-TCCB ngay
08/12/2001 ciia B d trudng B d Ndng nghiep ve viec c h u y i n Cdng ty X a y dimg 47 thanh Cdng
ty C d phan X a y dimg 47. Cdng ty dupe thanh lap theo Giay chiing nhan dang ky kinh doanh
sd 3503000064 do Sd K e hoach va Dau tu tinh Binh D i n h ca'p ngay 27 thang 06 nam 2005.
Trong qua trinh hoat ddng, Cdng ty cd 11 Ian thay ddi dang ky k i n h doanh vdi sd mdi la
4100258747, thay doi Ian thii 11 vao ngay 09/06/2012 do Sd K e hoach va Dau tu tinh Binh
Dinh cap.
Theodd:
V d n dieu le dang k y ciia Cdng ty la: 80.000.000.000 ddng (Tam mUoi ty dong chdn).
Co cau vdn dieu le:
- V d n gdp cua N h a nude
: 20.076.427.000 V N D Ktucmg duong 25,96%>
- V d n gdp ciia cac ddi tupng khac
: 59.235.730.000 V N D <tucmg duong 74,04%>.
Cdng ty cd tru sd tai: Sd 8, Bien Cuong, Thanh phd Quy N h o n , tinh Binh D i n h .
2. LTnh vuc hoat dpng cua Cong ty:
xay dung cac cdng trinh thuy l p i , thuy dien; Van tai hang hoa bang dudng bp; D a i tu xe,
may thi cdng; San xuat, phue hoi phu kien co k h i . San xuat cac san phim co k h i cdng trinh;
M u a ban rupu, thude la, hang thu cdng my nghe; D i c h vu tam hoi, massage va cac dich vu
tang eudng siic khde tuong tu (tnt boat ddng the thao); Hoat ddng ciia cac diem truy cap
internet; Dieu hanh tuor du lich ( K i n h doanh Ivl hanh ndi dia va qudc te'; cac dich vu du lich
khac); D i c h vu hd trp giao due (Tu van du hpc); K i n h doanh van tai khach bang d td theo
hpp ddng. K i n h doanh van tai hanh Idiaeh bang d td theo tuyen c d dinh. K i n h doanh van tai
hanh khach bang xe taxi. K i n h doanh van tai hanh khach bang d td; Cho thue d td; K i n h
doanh dich vu th^ thao giai tri, trd choi the thao tren bi^n; Day nghe; D a i ly thu ddi ngoai te;
Dich vu dua ngudi lao ddng d i lam viec d nude ngoai; X a y dung cac cdng trinh cdng nghiep,
dan dung; K h a i thae da, cat sdi, dat set; D i c h vu thi nghiem kiem tra dp ben co hpc be tdng
ket can; K h a c h san; N h a hang, quan an, hang an udng; T d chiic hdi nghi hdi thao; D a i l y
rupu, bia, nude giai khat. D a i ly ban ve may bay, tau hoa; K i n h doanh bat ddng san, quyen
sit dung dat thude ehu sd hiiu, chii sit dung hoac d i thue; T h i cdng khoan phut viia xuf ly nen
va than cdng trinh.
3. Danh sach cdng ty con dupe hpp nhat:
Cdng ty C d phan D u lich Ham H d
D i a chi: Tay Phii - Tay Son - Binh D i n h .
(Cdc thuyet minh nay la bg phan hep thanh va can duac doc dong thdi vdi Bdo cdo tdi chinh)
10
C O N G T Y C O P H A N X A Y D U N G 47
Dia chi: Sd 8, Bien Cuong, Thanh phd Quy Nhon, tinh Binh Dmh
Dien thoai: 056 3522166 Fax: 056 3522316
Thuyft minh Bao cao tai chinh
cho giai doan ke toan
tir 01/01/2012 den 30/06/2012
4. Ty le loi ich cdng ty me va quyen bieu quyet:
II.
1.
Ty le l o i ich cdng ty me
: 73,83%
Quyen bieu quyet
: 73,83%
V d n ciia cdng ty con
: 7.129.000.000 ddng
V d n gdp ciia cdng ty me
: 5.330.000.000 ddng.
NIEN D O K E T O A N , D O N VI T I E N
Tfistr D U N G
TRONG Kfi'TOAN
Nien dd ke toan bat dAu tit ngay 01/01 va ket thiic vao ngay 31/12 hang nam. Day la Bao cao
tai chinh giiia nien dd nen nien dd ke toan bat diu tit ngay 01/01 deh 30/06.
2.
III.
1.
D o n v i tien te sir dung trong ke toan: Ddng Viet N a m (d)
C H E D O K E T O A N V A C H U A N M U C Kfi' T O A N A P D U N G
Che do ke toan ap dung
Cdng ty ap dung Che do ke toan Viet N a m ban hanh kem theo Quyet dinh sd 15/QD-BTC
ngay 20/03/2006 cua B d Tai chinh va cac Thdng tu hudng dan k e m theo phii hop vdi dac
diem san xuat kinh doanh tai Cdng ty.
2. Hinh thurc so ke toan ap dung:
Cdng ty ap diing hinh thiic So ke toan tren may v i tinh. Den thdi diem khoa sd lap Bao cao
tai chinh, Cdng ty da in day du Bao cao tai chinh, so ke toan tong hop va sd ke toan chi tiet.
3.
Chuan muc ke toan ap dung:
Ban lanh dao Cdng ty C o phan X a y dimg 47 tuyen bd tuan thu cac Chuan muc ke toan Viet
Nam da ban hanh phii hgfp vdi dac diem boat ddng san xuat kinh doanh cua Cdng ty.
IV. Cac Chinh sach ke toan ap dung
Sau day la cac Chinh'sach ke toan chu yeu ma Cdng ty da ap dung d^ ghi sd va lap Bao cao
tai chinh.
1.
Udc tinh ke toan:
Viec lap Bao cao tai chinh tuan thu theo cac Chu^n muc K d ' toan Viet N a m yeu ciu Ban
Tdng G i a m dd'c phai cd nhiing udc tinh va gia dinh anh hudng den sd lieu bao cao ve cac
cdng np, tai san va viec trinh bay cac Idioan cdng np va tai san tiem tang tai ngay lap Bao
cao tai chinh ciing nhu cac sd lieu Bao cao ve doanh thu va chi phi trong sudt ky hoat ddng.
Ket qua boat ddng kinh doanh thue te cd the khac vdi cac udc tinh, gia dinh dat ra.
2. Co sd hpp nhat Bao cao tai chinh:
Bao cao tai chinh hpp nhat ciia Cdng ty va Bao cao tai chuih cua cdng ty do Cdng ty C6 phSn
xay dung 47 kiem soat (cdng ty con) dupe lap cho den ngay 30 thang 06 nam 2012. V i e c
kiem soat nay dat dupe k h i Cdng ty Co phan X a y dung 47 cd Icha nang kiem soat cac chinh
sach tai chinh va boat ddng cua cae cdng ty nhan dau tu nham thu dupe l p i ich tit boat ddng
ciia cae cdng ty nay.
Trong trudng hpp can thiet, Bao cao tai chinh cua cdng ty con dupe dieu chinh de cac chinh
sach k d toan dupe ap dung tai Cdng ty C o phan X a y dung 47 va cdng ty eon la gidng nhau.
(Cdc thuyet minh nay la bp phdn hop thdnh vd can ducfc doc dong thai vdi Bdo cdo tai chinh)
11
Thuyet minh Bao cao tai cliinh
cho giai doan ke toan
tilt 01/01/2012 den 30/06/2012
C O N G T Y C O P H A N X A Y D U N G 47
Dia chi: Sd 8, Bien Cuong, Thanh phd Quy Nhon, tinh Binh Dinh
Dien thoai: 056 3522166 Fax: 056 3522316
T§Lt
ca cac nghiep v i i va sd du giiia cac cdng ty trong ciing tap doan dupe loai bd khi hpp
nhat Bao cao tai chinli.
L p i ich ciia cd ddng thieu sd trong tai san thuan ciia cdng ty con hpp nhat dupe xac dinh la
mdt chi tieu rieng biet tach khdi phdn vdn ehu sd hiiu cua cd ddng cdng ty me. L p i ich cua
cd ddng thieu sd bao gom gia tri cac l p i Ich cua cd ddng thieu sd tai ngay hpp nhat kinh
doanh ban diu va phan l p i ich ciia cd ddng thieu sd trong su bien ddng cua tdng vdn chu sd
him ke tii ngay hpp nhat kinh doanh. Cac khoan Id tuong ling v d i phan vdn cua cd ddng thieu
sd vupt qua phan vd'n cua hp trong tdng vd'n chu sd hiiu cua cdng ty con dupe tinh giam vao
phan l p i Ich ciia cdng ty trii k h i cd ddng thieu sd cd nghla v i i rang budc va cd kha nang bit
dap khoan Id dd.
3. Nguyen tac ghi nhan cac khoan tien va tuong duong tien:
- Nguyen tac xac dinh cdc khoan tien: Tien bao gom tien mat tai quy, tien giri ngan hang.
Cac nghiep vu k i n h te' phat sinh bang ngoai te dupe quy ddi ra ddng Viet N a m theo ty gia
giao dich thue te ctia ngan hang giao dich tai thdi diem phat sinh nghiep v u . Toan bp chenh
lech ty gia hdi doai phat sinh trong ky cua boat ddng san xuat k i n h doanh, ke ca boat ddng
dau tu xay dimg c o ban dupe bach toan ngay vao chi phi tai chinh hoac doanh thu boat ddng
tai chinh trong ky.
-
Nguyen tac ghi nhan cdc khoan tuang ducfng tien: Cac khoan tuong duong tien la cae
khoan dau tu ngan ban khdng qua 3 thang cd kha nang chuyen doi d6 dang thanh tien va
khdng CO nhieu rui ro trong chuyen doi thanh tidn ke tir ngay mua khoan dau tu dd tai thdi
diem bao cao.
4. Nguyen tac ghi nhan hang ton kho:
2.1. Nguyen tac dank gid hang ton kho:
Hang tdn kho dupe tmh theo gia gdc. Trudng hpp gia tri thuan cd the thue hien dupe thap
hon gia gdc thi phai tinh theo gia tri thuan cd the thue hien dupe. G i a gdc hang tdn kho bao
gom chi phi mua, chi phi che' bien va cac chi phi lien quan true tiep khac phat sinh de cd
dupe hang tdn kho d dia diem va trang thai hien tai.
G i a gdc ciia hang tdn kho mua ngoai bao gom gia mua, cac loai thue' k h " n g dupe hoan lai,
chi phi van chuyen, bd'e xep, bao quan trong qua trinh mua hang va cac chi phi khac cd lien
quan true tiep de'n viec mua hang tdn kho.
G i a gdc cua hang tdn kho do don v i tu san xuat bao gom chi phi nguyen lieu vat lieu tnic
tiep, chi phi nhan cdng tnie tiep, chi phi san xuii chung c d dinh va chi phi san xuat chung
bien ddi phat sinh trong qua trinh chuyen hoa nguyen lieu vat lieu thanh thanh phdm. Cac
chi phi san xuat chung dupe phan bd trdn co sd chi phi thue te' phat sinh de san xuat hang tdn
kho cho tiing bp phan, tiing cdng trinh.
San pham dd dang cudi ky dupe danh gia theo phuong phap chi phi nguyen lieu vat lieu tnic
tie'p.
2.2. Phuang phap xac dinh gid tri hang ton kho: G i a tri hang tdn kho cudi k y dupe xac
dinh theo phuong phap nhap trudc xuat trudc.
{Cdc tliuyei minh nay la bg phdn hop tiianh va can duac doc dong thdi v&i Bdo cdo tdi cliinfi)
'
'
12
'
"
C 6 N G T Y C6 P H A N X A Y D I J N G 47
Dia chi: So 8, Bien Cuong, Thanh phd Quy Nhon, tinh Binh Dinh
Dien thoai: 056 3522166 Fax: 056 3522316
Thuyet minh Bao cao tai chinh
cho giai doan ke' toan
tir 01/01/2012 de'n 30/06/2012
2.3. Phuang phap hqch toan hang ton kho: Cdng ty ap diing phuong phap ke khai thudng
xuyen de hach toan hang tdn kho cho hdu het hang tdn kho, duy nhat ap diang kiem ke dinh
ky ddi vdi nguyen lieu, cdng cu tai bd phan dich v i i Idiach san.
5. Nguyen tac ghi nhan cac khoan phai thu thuong mai va cac khoan phai thu khac
-
Nguyen tac ghi nhan'
Cac khoan phai thu khach hang, khoan tra trudc cho ngudi ban, phai thu ndi bd, cac khoan
phai thu khac tai thdi diem bao cao, neu:
•
C d thdi ban thu hdi hoac thanh toan dudi 1 nam (hoac trong mdt chu k y san xu& kinh doanh)
dupe phan loai la Tai san ngan ban.
•
C d thdi ban thu hdi hoac thanh toan tren 1 nam (hoac trong mdt ehu k y san xua't kinh doanh)
dupe phan loai la Tai san dai ban.
Lap duphdng phdi thu kho ddi
D u phdng np phai thu kho ddi the hien phan gia tri du kien bi t6n that cua cae khoan np phai
thu cd kha nang khdng dupe khach hang thanh toan ddi v d i cae khoan phai thu tai thdi diem
lap Bao cao tai chinh.
6. Ghi nhan T S C D va khau hao tai san co' dinh
- Nguyen tac ghi nhan TSCD huu hinh, TSCD vd hinh
Tai san cd dinh dupe ghi nhan ban dau theo nguydn gia, trong qua trinh su dung tai san c d
dinh dupe ghi nhan theo ba tieu thiic nguyen gia, hao mon va gia tri con l a i . Nguyen gia cua
T S C D dupe xac dinh l a toan bp chi phi ma don v i da bd ra de cd dupe tai san dd tinh de'n
thdi diem dua tai san vao trang thai san sang sit dung.
- Phuang phap khau hao TSCD hOu hinh, TSCD vo hinh:
Kha'u hao T S C D hihi hinh dupe thue hien theo phuong phap dudng thang, can c i i theo thdi
gian six dung hiiu leh udc tinh va nguyen gia cua tai san. Thdi gian khau hao dupe tinh theo
thdi gian khau hao quy dinh tai Thdng tu sd 203/2009/Tr - B T C ngay 20/10/2009 cua B p
Tai ehmh. M i i c khau hao cu the nhu sau:
Loai T S C D
Thdi gian suf dung
-
Nha cira, vat kien triic
20 - 50 nam
-
M a y mdc thie't bi
08 - 12 nam
-
Phuong tien van tai
06-10 nam
-
Thiet b i , dung cu quan ly
05 - 08 nam
-
Phan mem
03-08 nam
7. Nguyen tac ghi nhan cac khoan d^u tu tai chinh
Cac khoan dau tu tai chinh dai ban cua Cdng ty dupe ghi nhan theo gia gdc bat dau tir ngay
gdp vd'n dau tu, hoac ngay mua cd phie'u, trai phieu.
Khoan dau tu vao cdng ty con, cdng ty lien kd't dupe ke' toan theo phuong phap gia gdc. L p i
nhuan thuan dupe chia tii cdng ty con, cdng ty lien ket phat sinh sau ngay dau tu ghi nhan
(Cdc tliuyei minh nay Id bd phdn hop thdnh vd can duoc doc dong thdi v&i Bdo cdo tdi chinfi)
13
C 6 N G T Y C6
P H A N X A Y D U N G 47
Dia clii: So 8, Bien Cuong, Thanli phd Quy Nhon, tinh Binh Dinh
Dien thoai: 056 3522166 Fax: 056 3522316
Thuyet minh Bao cao tai chinh
cho giai doan ke' toan
tir 01/01/2012 den 30/06/2012
vao bao cao ket qua boat ddng Idnh doanh. Cac khoan dupe chia khac la khoan giam trir gia
gdc dau tu.
Khoan dau tu vao cdng ty lien doanh dupe ke toan theo phuong phap gia gdc. Khoan vd'n
gdp lien doanh khdng dieu ehmh thay ddi ciia phdn sd hihi ciia cdng ty trong tai san thuan
ciia cdng ty lien doanh. Bao cao ket qua boat ddng kinh doanh ciia cdng ty phan anh khoan
thu nhap dupe chia tii l p i nhuan thuan luy ke ctia cdng ty lien doanh phat sinh sau k h i gdp
vd'n lien doanh.
8.
Nguyen tac vdn hoa cac khoan chi phi di vay
•
C h i phi di vay lien quan trtrc tie'p de'n viec diu tu xay dung hoac vide san xuat tai san dd dang
dupe tinh vao gia tri ciia tai san dd (dupe vd'n hda), bao gdm cac khoan lai tien vay, phan bd
cac khoan chiet kha'u hoac phu trdi k h i phat hanh trai phie'u, cac khoan chi phi phu phat sinh
lien quan tdi qua trinh lam thu tiic vay.
•
V i e c vd'n hda chi phi d i vay se dupe tam ngiing lai trong cac giai doan ma qua trinh diu tu
xay dimg hoac san xuat san phdm d d dang bi gian doan, trur k h i su gian doan dd la can thie't.
•
Viec vd'n hda chi phi d i vay se cham diit k h i boat ddng ehu ye'u can thie't cho viec c h u & bi
dua tai san dd dang vao sit dung hoac ban. C h i p h i d i vay phat sinh sau dd se dupe ghi nhan
la chi phi san xua^t, k i n h doanh trong k y phat sinh.
•
Cac khoan thu nhap phat sinh do dau tu tam thdi, cac khoan vdn vay rieng biet trong khi chd
sir dung vao miic dich cd dupe tai san dd dang thi phai ghi giam trii (-) vao chi phi di vay khi
phat sinh vd'n hda.
•
C h i phi d i vay dupe vd'n hda trong ky khdng dupe vupt qua tdng sd chi phi di vay phat sinh
trong k y . Cac khoan l a i tien vay va khoan phan bd chiet Jchau hoac phu trdi dupe vd'n hda
trong tiing ky Ididng dupe vupt qua sd lai vay thiic te phat sinh va sd phan bd chiet kha'u hoac
phu trdi trong k y dd.
9.
Nguyen tac ghi nhan chi phi phai tra, Quy du phong trp cap mat viec lam
Cac khoan chi phi thue te chua phat sinh nhung dupe trieh trudc vao chi phi san xuat kinh
doanh trong ky de dam bao nguyen tac phii hpp giiia doanh thu va chi phi. K h i cae chi phi dd
phat sinh, neu cd chenh lech vdi sd da trich, ke toan tien hanh bo sung hoac ghi giam chi phi
tuong dug v d i phan chenh lech.
D d i v d i quy du phdng trp ca'p mit viec lam, Cdng ty thue hien trieh lap theo hudng dan tai
Thdng tu sd 82/2003AT-BTC ngay 14/08/2003 ciia Bp Tai chinh.
10.
Ghi nhan cac khoan phai tra thuong mai va phai tra khac
Cac khoan phai tra ngudi ban, phai tra ndi bp, phai tra khac, khoan vay tai thdi diim bao
cao, neu:
•
Cd thdi ban thanh toan dudi 1 nam hoac trong mdt chu ky san xuat kinh doanh dupe phan loai la np
ngan ban.
•
Cd thdi ban thanh toan tren 1 nam hoac tren mdt chu ky san xu^t kinh doanh dupe phan loai la np
dai ban.
(Cdc thuyet minh nay Id bd phdn hap thdnh vd can duac doc dong thdi v&i Bdo cdo tai chinh)
14
C 6 N G T Y C6 P H A N X A Y D U N G 47
Dia chi: Sd 8, Bien Cuong, Thanli phd Quy Nhon, tinh Binh Dinh
Dien thoai: 056 3522166 Fax: 056 3522316
Thuyet minh Bao cao tai clunh
cho giai doan ke toan
tir 01/01/2012 de'n 30/06/2012
11. Nguyen tac chuyen doi ngoai te va cac nghiep vu du phong rui ro hdi doai
Cac nghiep vii phat sinh bang ngoai te dupe bach toan theo ty gia thue te vao ngay phat sinh
nghiep via. Tat ca cac Idioan chenh lech ty gia thire te phat sinh trong ky va chenh lech danh
gia lai cua cae khoan mue tien te dupe ket chuyen vao bao cao ket qua boat dpng kinh
doanh.
12. Cac nghla vu ve thue
Cdng ty ap dung Chuih sach thue theo quy dinh ciia cac Luat thud hien hanh tai Viet N a m .
13. Nguyen tac ghi nhan vdn chu sd hiiru
Vd'n dau tu ciia Chu sd hihi ciia Cdng ty dupe ghi nhan theo sd vdn thitc gdp ciia chu sd hiiu.
Vd'n khac cua chii sd hihi l a khoan thue thu nhap doanh nghiep dupe mi6n giam cac nam
trudc va khoan Idiac dupe hinh thanh lit l p i nhuan sau thue va dupe sir dung vao viec khen
thudng hoac cac muc dich khac phue vu cdng tac dieu hanh ciia Ban G i a m dd'e, H d i ddng
quan tri.
14. Nguyen tac trich lap cac khoan du triif cac quy tur lpi nhusin sau thue:
L p i nhuan sau thud chua phan phdi la sd l p i nhuan tii boat ddng cua doanh nghiep sau k h i trii
chi phi thue thu nhap doanh nghiep ciia nam nay va cac khoan di^u chinh do ap dung hdi td
thay ddi chinh sach ke toan va dieu chinh hdi td sai sdt trpng ye'u cua cac nam trudc.
L p i nhuan sau thue thu nhap doanh nghiep sau k h i dupe H d i ddng quan tri phe duyet dupe
trich cac quy theo D i e u le Cdng ty va cac quy dinh phap ly hien hanh, se phan chia cho cac
ben dua tren ty le vd'n gdp.
Cd tiic phai tra cho cac cd ddng dupe ghi nhan la khoan phai tra trong Bang can ddi ke toan
ciia Cdng ty sau k h i cd thdng bao chia cd tiic cua H d i ddng quan tri Cdng ty.
Cac quy cua Cdng ty dupe trich lap theo quyet dinh tai N g h i quyet cua D a i hdi cd ddng
thudng nien.
15. Nguyen tac ghi nhan doanh thu
-
Doanh thu ban hang duac ghi nhan khi dong thai thoa man cdc dieu kien sau:
•
Phan Idn rui ro va l p i ich gin lien vdi quyen sd hiiu san phdm hoac hang hda da dupe chuyen
giao cho ngudi mua;
•
Cdng ty khdng eon nam giu quyen quan ly hang hda nhu ngudi sd hfiu hang hda hoac quyen
kiem soat hang hda;
•
Doanh thu dupe xac dinh tuong ddi chae chan;
•
Cdng ty da thu dupe hoac se thu dupe l p i ich kinh te' tir giao dich ban hang;
•
Xac dinh dupe chi phi lien quan de'n giao dich ban hang.
D d i vdi doanh thu xay lap dupe xac dinh theo gia tri khdi lupng thue hien, dupe khach hang
xac nhan bang nghiem thu timg Ian hoac theo phie'u gia thanh toan, quyet toan ciia tiing hang
muc cdng viec hoan thanh hoac toan bp cdng trinh xay lap, boa dcfn tai chinh, phii hpp vdi
quy dinh tai Chuan miic ke toan sd 15 - Hpp ddng xay dung.
{Cdc thuyet minh nay id bp phdn hop thdnh vd can duac doc dong thdi vdi Bdo cdo tai cliinli)
15
C 6 N G T Y C O P H A N X A Y DUNG 47
Dia chi: S6' 8, Bien Cucfng, Thanh pho Quy Nhon, tinh Binh Dinh
Dien thoai: 056 3522166 Fax: 056 3522316
Thuyet minh Bao cao tai chinh
cho giai doan ke'toan
til 01/01/2012 de'n 30/06/2012
Doanh thu cung cap dich vu:
Dupe ghi nhan k h i ket "qua cua giao dich do dupe xac dinh mot each dang tin cay. Trudng hpp
viec cung cap dich vii lien quan de'n nhieu ky thi doanh thu dupe ghi nhan trong ky theo ket
qua phan cong viec da hoan thanh vao ngay lap Bang Can ddi ke' toan cua ky dd. Ket qua ctia
giao dich cung cap dich vu dupe xac dinh k h i thda man cac dieu kien sau:
•
Doanh thu dupe xac dinh tuong ddi chae chan;
•
C d kha nang thu dupe l p i ich kinh te tut giao dich cung ca'p dich vti dd;
•
Xac dinh dupe phdn cdng viec da hoan thanh vao ngay lap Bang can ddi k d toan;
•
Xac dinh dupe chi phi phat sinh cho giao dich va chi phi de hoan thanh giao dich cung cap
diehvii;
•
Phan cdng viec cung cap dich vu da hoan thanh dupe xac dinh theo phuong phap danh gia
cdng viec hoan thanh.
Doanh thu tii dich v i i van tai dupe xac dinh theo hpp ddng kinh te', bien ban xac nhan dich vu
hoan thanh, phat hanh boa don tai chinh va dupe khach hang chip nhan thanh toan.
- Doanh thu hoat dpng tdi chinh
Doanh thu phat sinh tit tien lai, cd tiic, l p i nhuan dupe chia, chenh lech ty gia thue hien va
cac khoan doanh thu boat ddng tai chinh khac dupe ghi nhan k h i thda man ddng thdi hai (2)
dieu kien sau:
•
C d Idia nang thu dupe l p i ich kinh te'tit giao dich dd;
•
Doanh thu dupe xac dinh tuong ddi chae chan.
Doanh thu tut diu tu cd phie'u dupe ghi nhan tren eo sd chenh lech giiia gia ban va gia mua.
Co tu:c, l p i nhuan dupe chia dupe ghi nhan k h i Cdng ty dupe quyen nhan co tiic hoac dupe
quyen nhan l p i nhuan tut viec gdp vd'n.
16. Nguyen tac ghi nhan gia vdn hang ban
G i a vd'n boat ddng xay lap dupe xac dinh ddi vdi tutng hpp ddng, cdng trinh xay dung rieng
biet va tuong ling v d i doanh thu trong k y , chi phi cua tiing hpp ddng, cdng trinh da dupe ghi
\. C u the :
-
D d i vdi cac cdng trinh cudi ky da hoan thanh, ban giao, doanh thu luy ke da bach toan bet
theo tdng gia tri nghiem thu thanh toan thi gia vd'n ket chuyen trong ky bang toan bp chi phi
luy ke da dupe ghi nhan (khdng eon chi phi d d dang).
-
D d i vdi cae cdng trinh cudi ky chua hoan thanh hoac hoan thanh nhung chua cd quyet toan,
thanh ly hpp ddng thi gia vd'n trong ky dupe xac dinh tren co sd chi phi san xuat kinh doanh
dd dang dau k y , chi phi san xuat kinh doanh d d dang phat sinh trong k y , ty le doanh thu ghi
nhan trong ky v d i san lupng d d dang ddu ky cdng san lupng thue hien trong k y .
17.
Nguyen tac va phuang phap ghi nhan chi phi hpp dong xay dung, Trich lap du phdng
bao hanh cdng trinh xay lap: C h i phi ciia hpp ddng xay dung gdm: C h i phi true tiep lien quan
de'n tutng hpp ddng, chi phi chung dupe phan bd cho cac hpp ddng cd lien quan va cac chi phi
khac cd the thu lai tii khach hang theo cac diiu khoan cua hpp ddng xay lap.
(Cdc thuyet minh nay Id bp phdn lipp thdnh vd can duac doc dong thdi vdi Bdo cdo tdi chinh)
16
'
'
C O N G T Y c6 P H A N X A Y D U N G 47
Dia chi: Sd 8, Bien Cuong, Thanh phd Quy Nhon, tinh Binh Dinh
Dien thoai: 056 3522166 Fax: 056 3522316
-
Thuyet minh Bao cao tai chinh
cho giai doan ke toan
tir 01/01/2012 den 30/06/2012
Phuong phap lap chi phi bao hanh: Doanh nghiep dvr kien miic tdn that trich bao hanh cdng
trinh xay lap da tieu tbii trong nam va tien hanh lap d i i phdng bao hanh cdng trinh xay lap cd
cam ket bao hanh.
Tong mirc trich lap dti phdng bao hanh cua cac cdng trinh xay lap theo quy dinh da cam ket
vdi khach hang nhung tdi da khdng qua 5% tren tdng gia tri cdng trinh.
18. Nguyen tac va phuong phap ghi nhan chi phi tai chinh, chi phi ban hang va chi phi
quan ly doanh nghiep
Chi phi tdi chinh: Cac khoan chi phi dupe ghi nhan vao chi phi tai chinh gdm:
-
C h i phi hoac cac khoan Id lien quan den cac hoat ddng ddu tu tai chinh;
-
C h i phi di vay vdn bao gdm lai tien vay va cac chi phi khac phat sinh lien quan tnic tiep den
cac khoan vay dupe ghi nhan vao chi phi trong ky. C h i phi d i vay lien quan true tiep den viec
dau tu xay dung hoac san xuat tai san dd dang dupe tinh vao gia tri ciia tai san dd (dupe vdn
boa), bao gdm cac khoan lai tien vay, phan bd cac khoan chiet khau hoac phu trdi khi phat
hanh trai phieu, cac khoan chi phi phu phat sinh lien quan tdi qua trinh lam thii tue vay;
Cac khoan tren dupe ghi nhan theo sd phat sinh trong k y , khdng bu trit vdi doanh thu boat
ddng tai chinh.
Chi phi ban hang vd chi phi quan ly doanh nghiep: la cac khoan chi phi gian tiep phue vu
cho boat ddng phan phdi san ph^m, hang hoa, cung ca'p dich via ra thi trudng va dieu hanh
san xuat kinh doanh cua Cdng ty. M p i khoan chi phi ban hang va quan l y doanh nghiep phat
sinh trong k y dupe ghi nhan ngay vao bao cao ket qua boat ddng kinh doanh cua ky dd k h i
chi phi dd khdng dem lai l p i ich kinh td' trong cac k y sau.
19. Nguyen tac va phuong phap ghi nhan chi phi thue thu nhap doanh nghiep hien hanh.
Chi phi thue thu nhap doanh nghiep (TNDN) hien hanh: thi hien tdng gia tri cua sd thue'
phai tra trong nam hien tai. C h i phi thue' thu nhap doanh nghiep hien hanh dupe xac dinh tren
CO sd thu nhap chiu thue' va thud' suat thue' T N D N trong nam hien hanh. Thu nhap chiu thue'
khac vdi l p i nhuan thuan dupe trinh bay tren bao cao ket qua boat ddng kinh doanh v i khdng
bao gdm cac khoan thu nhap hay chi phi tinh thud' hoac dupe khau trii trong cac nam khac
(bao gdm ca Id mang sang, neu cd).
Viec xac dinh chi phi thue' T N D N can c i i vao cac quy dinh hien hanh ve thue. Tuy nhien
nhiing quy dinh nay thay ddi theo ttog thdi k y va viec xac dinh sau cung ve thue' T N D N tuy
thude vao ket qua k i e m tra cua eo quan thue' cd tham quy^n.
20. C a c nguyen tac va phuong phap ke toan khac
Cor sdf lap bdo cdo tdi chinh: Bao cao tai chinh dupe lap va trinh bay dua tren cac nguyen tac
va phuang phap ke' toan co ban: eo sd don tich, boat ddng lien tuc, gia gdc, phii hpp, nhat
quan, than trpng, trpng ye'u, bii trii va cd the so sanh.
Cdc ben lien quan: M o t ben dupe xem la ben lien quan deh Cdng ty ne'u cd kha nang kiem
soat Cdng ty hay cd anh hudng trpng yen de'n cae quyet dinh tai chinh va boat ddng cua
Cdng ty.
(Cdc thuyet minh nay Id bd phdn hop thdnh vd can dUffc doc ddng thdi vdi Bdo cdo tdi chinh)
•
17
Thuyet minh bao cao tai chinh hgp nh^'t
Cho giai doan ke toan
tir 01/01/2012 den 30/06/2012
C O N G T Y C O P H A N X A Y DUNG 47
Dia ciii: S6' 8 Bien Qiomg - Quy Niion - Binii Dinii
Dien tlioai: 056 3522 166 Fax: 056 3522 316
T H U Y E T MINH B A O C A O T A I CHINH HOP N H A T 06 T H A N G D A U N A M 2012
(tiep theo)
V.
T H O N G TIN B O S U N G C H O C A C K H O A N MIJC T R I N H B A Y T R E N B A N G C A N DOI K E T O A N
1.
Tien
(Dffn vi tinh: ddng)
So cudi ky
3.500.906.755
Tien mat VND
Cty C P x a y Dung 47
Cty C P Du Lich Ham H d
Tien siii nean hane
Tien Viet Nam
Cty CP x a y Dung 47
- Ngdn hdng BIDV Viet Nam - CN Binh Dinh
- Ngdn hdng Vietcombanic Quy Nhcfn
- Ngdn hdng TMCP Cong thucfng
Cty C P Du Lich Hdm H d
- Ngdn hdng BIDV Viet Nam - CN Binh Dinh
3.415.103.116
85.803.639
27.903.671.995
2.612.619.248
239.741
75.155.164.612
27.823.259.010
27.501.977.990
27.102.577.958
397.450.032
1.950.000
75.146.888.814
74.866.350.051
73.853.555.592
1.010.844.459
1.950.000
321.281.020
-
80.412.985
80.412.985
80.412.985
Ngoai te (USD)
Cty CP x a y Dung 47
- Ngan hang B I D V - C N Bmh Dinh ( USD)
31.404.578.750
Cong
Sd cudi ky
Cac khoan tuofng duong tien
Tien giri cd ky han N H B I D V Viet N a m - C N Binh Dinh
Cong
8.275.798
8.275.798
8.275.798
77.768.023.601
Sd dau nam
-
30.000.000.000
-
30.000.000.000
Sd cudi ky
Phai thu cua khach hang
280.538.763
280.538.763
-
321.281.020
- Ngdn hdng NN PINT Tdy Son
Sd dau nam
2.612.858.989
Sd dau nam
Van phdng cdng ty
471.502.046.284
388.102.462.607
Khach san Hai A u
2.027.976.026
640.455.095
1.898.236.000
1.308.546.500
179.555.000
154.967.000
22.888.150
18.633.150
475.630.701.460
390.225.064.352
Cdng trudng Binh De
Trung tam day nghl
Cty C P Du Lich Ham H d
Cong
Tra trudc cho ngudi ban
Cty CP x a y Dung 47
Q y CP Du Lich Ham H d
Cong
Cac khoan phai thu khac
•
•
Sdcudiky
Sd dSu nam
34.944.413.285
43.262.734.802
-
-
34.944.413.285
43.262.734.802
Sd cudi ky
Sd dau nam
Cty CP Xay Dung 47
5.188.069.927
11.177.844.634
Van phdng cdng ty
1.199.654.880
3.139.740.064
877.658.236
862.088.757
Cdng trudng Serepdk 4
(Cdc thuyet minh ndy Id bg phdn hcrp thdnh cua Bdo cdo tdi chinh)
18
Thuyet minh bao cao tai chinh hgp nhat
Cho giai doan ke toan
tiif 01/01/2012 ddn 30/06/2012
C O N G T Y C O PHAN X A Y D U N G 47
Dia chi: Sd 8 Bien Cucfng - Quy Nhon - Binli Dinli
Dien thoai: 056 3522 166 Fax: 056 3522 316
T H U Y E T M I N H B A O C A O T A I CHINH H O P N H A T 06 T H A N G D A U N A M 2012
(tiep theo)
-
412.212.500
302.505.494
431.722.690
30.166.741
33.500.000
502.852.055
1.893.196.340
32.504.389
24.454.500
1.676.455.445
-
280.339.410
-
Cdng trudng A Ludi
Cdng trudng Phudc Hda
Cdng trudng Ddng N a i 4
Cdng trudng Krong Buk
•
Cdng trudng Binh De
Cdng trudng Nude Trong
Cdng trudng Song Bung 4
Cong trudng Tan M y
Cdng trudng Ta Rue
Cdng trudng Thugng K o n Turn
Cong trudng Tien Thuan
Cdng trudng V a n Phong
Cdng trudng N M T D Dinh Bmh
Cong trudng Ta Trach
Xay dung tru sd cong ty
Phai thu khac (Du N g T K 338 - K S Hai Au)
5.
1.163.705.994
121.913.591
200.979.300
1.208.122.849
-
105.693.549
141.839.225
4.580.549
153.992.830
1.123.622.311
94.383.020
Cty CP Du Lich Ham Ho
Tran Minh Phuong
Huynh Biru Qudc
Huynh Van Tien
1.073.488.898
4.205.140
7.757.000
15.000.000
Tien den bu G P M B
1.028.495.943
C B C N V cdng ty
18.030.815
Cdng
6.261.558.825
Sdcudiky
Hang ton kho
408.441.047.819
78.482.233.044
Cong ty cp Xay dung 47
Nguyen lieu, vat lieu
Cdng cu, dung cu
Chi phi SX, K D dd dang
Hang hda
Cty CP Du Lich Ham Ho
Nguyen lidu, vat lieu
Hang hda
835.244.623
328.808.242.888
315.327.264
•
Tong cdng gia gdc hang ton kho
6.
54.061.499
116.030.000
Sd dau nam
354.739.562.031
88.275.409.089
1.051.943.221
264.861.896.544
550.313.177
60.223.979
89.323.043
408.529.271.798
354.836.085.228
Sd dau nam
6.956.909
6.956.909
Cdng
7.
12.250.838.647
96.523.197
7.200.154
-
Cdng cu dung cu
60.675.244
1.072.994.013
88.223.979
28.000.000
Sd cudi ky
Chi phi tra trudc ngdn ban
8.345.099
108.918.000
-
Thue va cac khoan khac phai thu cua Nha nude
Sd cudi ky
-
Thud gia tri gia tang
Sd dau nam
3.925.639
3.925.639
Cdng
(Cdc thuyet minh ndy Id bp phdn hap thdnh cua Bdo cdo tdi chinh)
19
C O N G T Y C O P H A N X A Y D U N G 47
Dia chi: Sd 8 Bien Cucmg - Quy Nhcfn - Binh Dinh
Dien thoai: 056 3522 166 Fax: 056 3522 316
*
Thuyet minh bao cao tai chinh hop nhat
Cho giai doan Ice toan
tit 01/01/2012 den 30/06/2012
T H U Y E T M I N H B A O C A O T A I CHINH H O P N H A T 06 T H A N G D A U N A M 2012
(tiep theo)
Tai san ngan han khac <tam i3mg>
Sd cudi ky
Cdng ty cp Xay dung 47
Cty CP Du Lich HSm H d
Cdng
Sd dau nam
26.212.913.226
211.561.420
4.864.770.549
161.561.420
26.424.474.646
5.026.331.969
Phdn mem
may vi tinh
Tong cong
Tai san cd djnh hiiru hinh <Ghi tiet tai phu luc sd 01>
Tang, giam tai san cd dinh vd hinh
Quyen su:
dung ddt
Nguyen gia
So du tai ngdy 0110112012
Tang trong ky
Giam trong ky
Sddutai ngdy 30/06/2012
Gid tri hao mon luy ke
Sd du tai ngdy 01/01/2012
Khau hao trong ky
Giam trong ky
Sd du tai ngdy 30/06/2012
Gia tri con lai
Sddutai ngdy 01/01/2012 '
Sd'du tai ngdy 30/06/2012
11.344.793.017
-
11.344.793.017
11.344.793.017
11.344.793.017
566.937.273
11.911.730.290
-
-
-
-
566.937.273
11.911.730.290
506.484.234
30.226.520
506.484.234
30.226.520
536.710.754
536.710.754
60.453.039
30.226.519
11.405.246.056
11.375.019.536
Quyin su dung ddt dien tich 488,5 m2 tai dia chi 4/7 du&ng s6 3, KP5, phuong Hiep Binh Phu&c, qudn Thu
Due, thdnh pho Ho Chi Minh tri gid 11.242.048.017 ddng cua cong ty cpXdy dung 47 khongxdc dinh thai
han nen khdng trich khdu hao.
Quyin su dung ddt tai Tdy Phu, San Tdy cua Cong ty cp Du lich Hdm Ho khdng xdc dinh thai han nen
khdng trich khdu hao.
n.
Chi phi XDCB do dang
Sdcudiky
^
Xdy dung ca ban
Cdng ty cp Xay dung 47
-Tru sd cdng ty
Cty C P Du Lich Ham H d
5.479.190.510
5.479.190.510
333.731.543
368.465.657
MuasdmTSCD
Cdng
5.812.922.053
368.465.657
12. Dau tir vao cdng ty lien ket, lien doanh
Sd cudi ky
Sd dau nam
Sd dau nam
Cdng ty CP Thuy dien Budn Don <8% von dieu le>
26.800.000.000
18.600.000.000
Cdng ty CP Thuy dien Dinh Binh < 18,26% vdn di^u le>
13.200.000.000
13.200.000.000
5.998.500.000
Cdng ty CP Thuy dien V a n Phong <59,99% vdn d i l u le>
Cdng
45.998.500.000
(Cdc thuyet minh ndy Id bg phdn hgp thdnh cua Bdo cdo tdi chinh)
20
31.800.000.000
Thuyet minh bao cao tai chinh hgp nhat
Cho giai doan ke toan
tit 01/01/2012 den 30/06/2012
C O N G T Y C O PHAN X A Y D U N G 47
Dia chi: So 8 Bien Cuong - Quy Nhon - Binh Dinh
Dien thoai: 056 3522 166 Fax: 056 3522 316
T H U Y E T MINH B A O C A O T A I CHINH H O P N H A T 06 T H A N G D A U N A M 2012
(tiep theo)
Sdcudiky
13. Chi phi tra trudc dai han
Tien G P M B cum C N Phudc A n , Tuy Phudc
Chi phi cdng cu dung cu Cty C P Du L i c h Ham H d
Cdng
-
2.859.085.500
-
3.091.285.774
Sdcudiky
14. Tai san dai han khac
Sd dau nam
232.200.274
Sd dau nam
Ky cugc, ky quy dai han
1.487.257.268
1.298.892.000
Cong ty cp Xdy dung 47
1.298.892.000
1.298.892.000
K y quy X N K lao ddng
1.000.000.000
1.000.000.000
K y quy mdi trudng
298.892.000
298.892.000
Cty CP Du Lich Hdm Hd
188.365.268
1.487.257.268
Cdng
Sd cudi ky
15. Vay va ng ngan han
1.298.892.000
Sd dau nam
Cdng ty cp X a y dung 47
605.342.945.165
562.938.811.070
- Ngdn hdng DT&PT Viet Nam - CN Binh Dinh
604.952.110.593
562.533.476.498
390.834.572
405.334.572
- Vay cdc ddi tupng khdc
605.342.945.165
Cdng
562.938.811.070
(Chi tiet cdc kitodn vay Ngdn ltdng DT&PT Viet Nam - CN Binh Dinh xem them tai Pliu luc so 04)
Sd dau nam
Sd cudi ky
16. Phai tra ngudi ban
Cdng ty cp Xdy dung 47
203.623.981.814
201.744.147.485
Van phdng Cty
Khach san Hai A u
200.129.570.751
443.956.310
160.695.990.003
1.107.196.471
Cdng trudng Binh Dd
Cdng trudng Ddng N a i 4
Cdng trudng Sdng Bung 5
Cong trudng Krong Buk
Xay dung tru sd c6ng ty
•
-
182.655.000
828.248.579
34.025.678.222
454.887.720
5.732.627.789
815.440.383
-
Cty CP Du Lich Hdm Hd
324.527.653
Cdng ty T N H H X D Nhon Hda
140.000.000
U B N D huyen Tay Son
-
951.878.071
204.945.653
-
44.880.653
-:
Cdng ty kien true Binh Dinh
107.752.000
Cdng ty T N H H Trung Nhan
31.895.000
-
203.948.509.467
201.949.093.138
Cong
17. Ngudi mua tra tien trudc
Cdng ty cp Xdy dung 47
Cdng trinh Ldng Sdng (dudng)
Cty xay dung thiiy Igi 24
Sdcudiky
10.306.056.752
570
127.880.000
(Cdc thuyet minh ndy Id bg phdn hap thdnh cua Bdo cdo tdi chinh)
' 21
'
Sd dau nam
24.995.377.849
570
127.880.000
Thuyet minh bao cao tai chinh hop nhat
Cho giai doan ke toan
tir 01/01/2012 ddn 30/06/2012
C O N G T Y C O PHAN X A Y D U N G 47
Dia chi: Sd 8 Bien Cuong - Quy Nhon - Binh Dinh
Dien thoai: 056 3522 166 Fax: 056 3522 316
T H U Y E T M I N H B A O C A O T A I CHINH H O P N H A T 06 T H A N G D A U N A M 2012
(tiep theo)
1.240.000
1.613.433.002
43.547.180
Cdng tfinh Ha Nhe
Cdng trinh Hd Dinh Binh
Cdng trinh Song Trau
Cdng
Cdng
Cdng
Cdng
trinh Ta Trach
trinh Ta Rue
trinh Dambri
trinh Tien Thuan
-
'
Cdng trinh N M T D Dinh Binh
Cong ty CO phan thiiy dien Van Phong
Cty CP Du Lich Hdm Ho
Cdng
Thue va cac khoan phai nop Nha nude
Cdng ty cp Xdy dung 47
ThueGTGT
Thud thu nhap doanh nghiep
Thud tieu thu dac biet
Cac khoan phai ndp ngan sach Nha nude khac
Cty CP Du Lich Hdm Hd
ThueGTGT
Thue thu nhap doanh nghiep
Phi, le phi va cac khoan phai nop khac
Cdng
Cac khoan phai tra, phai nop ngdn han khac
Cdng ty cp Xdy dung 47
Kinh phi cdng doan
Phai tra ve cd phan hda
Phai tra khac
Vdn phdng cty
Vdn phdng cty (DuCdTK 1388)
Tgm giU 5% bdo lidnli
Tien nop Tong cong ty
Hd so dau tlidu
CLB liUu tri
.
Tliuetliu nlidp cd niidn tqm thu
Tien xud't Icfidu iao dong
Tien tgm giU cua CBCNV cliuyen di
Cong trudng Serepdic 4A
Cdng trudng TienTliudn
Plidi tra Iclidc <luong cua cdc dpi>
Tai san thira chd xir ly
Cty CP Du Lich Hdm Ho
Cong
1.000.000.000
2.519.956.000
-
1.240.000
11.093.143.076
43.547.180
7.700.077.000
500.000.000
1.000.000.000
4.000.000.000
529.490.023
5.000.000.000
-
-
10.306.056.752
24.995.377.849
Sd cudi ky
Sd dau nam
5.086.644.234
2.326.466.147
2.792.620.437
4.724.477
(37.166.827)
28.754.848
16.050.860
7.858.588
4.845.400
24.763.026.967
19.930.526.018
4.865.571.619
4.096.157
(37.166.827)
25.310.718
5.115.399.082
24.788.337.685
Sd cudi ky
25.704.383.963
8.451.439.727
1.151.237.824
15.990.659.732
2.304.573.490
46.569.450
23.699.154
19.170.000
40.000.000
1.965.347.044
370.575.000
73.878.133
3.333.800
113.337.317
11.030.176.344
111.046.680
36.660.913
25.741.044.876
(Cdc thuyet minh ndy Id bg phdn hcfp thdnh cua Bdo cdo tdi chinh)
' 22
24.374.118
936.600
Sd dau nam
10.913.255.887
6.497.446.727
1.151.237.824
3.264.571.336
2.181.047.911
1.083.523.425
-
92.012.758
11.005.268.645
Thuyet minh bao cao tai chinh hop nhat
Cho giai doan ke toan
tir 01/01/2012 ddn 30/06/2012
C O N G T Y C O P H A N X A Y D U N G 47
Dia clii: Sd 8 Bien Circfng - Quy Nl^ofn - Binti Dinh
Dien thoai: 056 3522 166 Fax: 056 3522 316
T H U Y E T M I N H B A O C A O T A I CHINH H O P N H A T 06 T H A N G D A U N A M 2012
(tiep theo)
Sd cudi ky
20. Vay va no dai han
Cdng ty cp Xay dung 47
Vay ddi han
Ngan hang B I D V - C N Binh Dinh ( V N D )
Ngan hang B I D V - C N Binh Dinh (USD)
101.496.092.620
95.322.673.420
6.173.419.200
Sd dau nam
112.440.657.770
106.267.238.570
6.173.419.200
182.345.000.000
182.345.000.000
Ban Q L D T va X D Thuy Igti 6 (CT Nude Trong)
46.807.000.000
46.807.000.000
Ban Q L D T va X D Thuy Igfi 6 (CT Thiiy didn Nude Trong)
39.743.000.000
39.743.000.000
5.500.000.000
5.500.000.000
Cdng ty CP tu van xay dung dien 1
17.337.000.000
17.337.000.000
Cdng ty CP T D VTnh Son Sdng Hinh
55.394.000.000
55.394.000.000
851.000.000
851.000.000
16.713.000.000
16.713.000.000
-
-
283.841.092.620
294.785.657.770
Nff ddihan
Ban Q L D T va X D Thuy l o i 7 (CI' Ta Rue)
Ban Q L D T va X D Thuy Igfi 5
Cdng ty CP Thuy dien Budn Ddn (CT Serepok 4 A )
Cty CP Du Lich Ham Hd
Cdng
(Chi tiet cdc Ichodn vay ddi fign Ngdn fidng DT&PT Viet Nam - CN Binh Dinh xem tliem tgi Pliu iuc so 05)
21. Vdnchiisdhuu
21.1 Bang ddi chie'u bien ddng cua vdn chu sd Hutu <Chi tie't tai phu luc sd02>
21.2 Chi tie't vdn dau tu cua chu sdhihi
Sd cudi ky
Sd dau nam
Vdn gop cua Nha nude - TCT DT&KD vdn N N <25,96%>
20.764.270.000
20.764.270.000
Vdn gop cua cac ddi tucfng khac <74,04%>
59.235.730.000
59.235.730.000
80.000.000.000
80.000.000.000
Cdng
21.3 Cdc giao dich ve vdn vdi cdc chu sd hOu vd phdn phdi cotttc, Ipi nhudn daac chia:
Tir 01/01/2012 den
30/06/2012
- V d n dau tu ciia chii sd hOu
Vdn gdp dau nam
Vdn gdp tdng trong ky
Vdn gdp gidm trong ky
Vdn gdp cudi ky
- Cd tiic, loi nhuan da chia
21.4 Cd phie'u
.
Sd luong cd phieu dang ky phat hanh:
Sd lugng c6 phidu ban ra cdng chung:
Co phie'u phd thong:
Co phie'u uu ddi:
Sd lugfng cd phieu dang luu hanh:
Co phie'u phd thong:
Tir 01/01/2011 den
30/06/2011
80.000.000.000
80.000.000.000
80.000.000.000
80.000.000.000
18.000.000.000
16.000.000.000
Tiif 01/01/2012 den
30/06/2012
Tir 01/01/2011 den
30/06/2011
8.000.000
8.000.000
8.000.000
8.000.000
8.000.000
8.000.000
8.000.000
8.000.000
8.000.000
8.000.000
(Cdc thuyet minh ndy Id bg phdn hgp thdnh cua Bdo cdo tdi chinh)
' 23
Thuyet minh bao cao tai chinh hop nhat
Cho giai doan ke toan
tir 01/01/2012 den 30/06/2012
C O N G T Y C O P H A N X A Y D U N G 47
Dia chi: S6' 8 Bien Cuong - Quy Nhon - Bmh Dinh
Dien thoai: 056 3522 166 Fax: 056 3522 316
T H U Y E T M I N H B A O C A O T A I CHINH H O P N H A T 06 T H A N G D A U N A M 2012
(tiep theo)
Co phieu m ddi:
Menh gid cd phieu dang luu hdnh: 10.000 dSngll cd phieu
Tir 01/01/2012 den
30/06/2012
21.5 Cdc quy cua doanh nghiep
Quy dAu tu phat trien
Quy du phong tai chinh
Cong
VI.
T H O N G TIN
B6 S U N G
C H O CAC K H O A N M U C TRINH BAY
-
TRfiN B A O
Tir 01/01/2011 den
30/06/2011
17.591.392.507
5.771.646.267
15.643.647.685
5.159.862.437
23.363.038.774
20.803.510.122
CAO K ^ T QUA HOAT DONG KINH DOANH
Dan vi tinh: ddng
22. Tong doanh thu ban hang va cung cap dich vu
Cong ty CO phan xay dung 47
Doanh thu ban hang
Doanh thu thi cong xay lap chinh
Dich vu khach san du lich
Doanh thu nhuong ban vat tu
Tit 01/01/2012 den
30/06/2012
Tir 01/01/2011 den
30/06/2011
486.170.482.173
694.125.300.837
2.269.449.523
2.290.744.202
446.443.858.913
655.064.278.310
30.943.167.283
24.223.943.097
5.226.002.812
11.212.225.922
254.304.000
Doanh thu cho thue tai san
1.288.003.642
Doanh thu Idiac
Cong ty CO phan Du lich Hdm Ho
Cong
23. Cac khoan giam trir doanh thu
Thue tieu thu dac biet cua khach san Hai A u
^
Cong
24. Doanh thu thuan ve ban hang va cung cap djch vu
Cong ty CO phan xay dung 47
Doanh thu ban hang
Doanh thu thi cong xay lap chinh
Dich vu khach san du lich
Doanh thu nhuong ban vat tu
1.933.988.925
488.104.471.098
Tir 01/01/2012 den
30/06/2012
1.079.805.306
1.797.385.423
£p:/;
695.922.686.260y/ ^f,
p.\
Tir01/01/2011deii ^-^^
30/06/20il^^';>-
28.748.078
40.486.785
28.748.078
40.486.785
Tir 01/01/2012 den
30/06/2012
Tir 01/01/2011 den
30/06/2011
486.141.734.095
694.084.814.052
2.269.449.523
2.290.744.202
446.443.858.913
655.064.278.310
30.914.419.205
24.183.456.312
5.226.002.812
11.212.225.922
254.304.000
Doanh thu cho thue tai san
Doanh thu khac
1.288.003.642
1.079.805.306
Cong ty cd phan Du lich Ham Hd
1.933.988.925
1.797.385.423
488.075.723.020
695.882.199.475
Cdng
(Cdc thuyet minh ndy Id bo phdn hap thdnh cua Bdo cdo tdi chinh)
24
