Báo cáo tài chính công ty mẹ quý 1 năm 2013 - Công ty Cổ phần Đầu tư Phát triển Công nghiệp - Thương mại Củ Chi
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CIDICO
c6~G TY CO PHAN DAu TU PHAT ?TRIEN
CONG NGHIEP - THUONG MAl CU CHI
Tel: 38~921.737 - Fax: 38.921.008·
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MA
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s6 THUE:
0302704764
(Ban hanh. theo Quye'tdinh sf/: 15/2006/QB-BTC
Ngay 20/03/2006 ciia BI) Truong BI) ttu Chinh)
(TV NGAy 01/01/2013 DEN 31/03/2013)
cu CHI
CTY CP DAU TVPHAT TRlEN CN- TM
flp Bau Tre 2. xii TAn An H(li. CU Chi
Trang 1
BANG CAN DOl ICE ToAN GlUA NIEN DO
Tai ngay 31/03/2013
S6 cu6i ky
Ma s6 T.minh
A - TAl SANNGANHAN (100=110+120+130+140+150)
~n
va-c-aC-k-h-oan-t~-an~
~··~:':":·--~:':":c-:":':a-::':"1--~=-~":'::-n::':"::
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-
--
100
--~10
--'----T -
S6 dau Dam
155.452.521.524
144.136.951.157
~~~1.0~5.1~71-
114.307.219.331
=!_·~-~_~-~···-~·~~:_~.:~:~_I~
1~;_:~:~~:~:1-:--.
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129
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LPhcii thu Ichaeh hang
131
5.640.550.598
5.766.246.901
2.Trci truac cho ngum ban
132
66.972.000
1.165.296.159
3.Phcii thu noi b6 ngeln han
133
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6.DILflhong phcii thu ngeln han leho doi (*)
IV.Hang
ton kho
J_~:!...__
.1_? ~
:!.: 03 .._
.._...._..
_
.__._. .__._. ?__:.?2_?: 97_~.:~Q~
1_._
. _
.. _ ___ 2.757.736.662
139
-508.455.000
-508.455.000
140
19.103.327.456
19.736.824.699
19.736.824.699
- -----'-'912.082.398
1.Chi phI trci truac ngcln han
151
2.Thue GTGT dUC1C
kh.~...!rit
264.866.009
--.!22
.._.
.
.
._ ._.__
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.1
__
.__
._8.:..:1:...;.3-'..3...:.1..:;..0...:..0
3.Thue va cae Ich
154
5.Tai san ndn han khac
158
206.277.000
98.772.303
200
404.447.068.884
407.219.404.494
B - TAl SANDAl H~N (200=210+220+240+250+260)
V.05
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kinh doanh b don vi true thu6e-'-I---;-~
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phcii thu dai han.!ilia doi
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2'Tai san co dinh thue tai ehinh
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220
221
__ ~.Nglly~rlgi~
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222
1.--=2:.::2?
224
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1
V.08
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1_
46.905.013.394
53.122.245.448
26.066.275.752
26.804.918.135
43.194.478.953
43.176.388.044
..- __ _ ..__ .._ .•.. _.
------
.,
-l.7_._12_8.20~.101
V.09
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CN-TM
lip mm Tre 2, xii Tan An H(li,
Chi
ce
cu CHI
Trang 2
BANG CAN DOl ICE ToAN GIUA NIEN DO
T<;lingay 31/03/2013
Maso
T.minh
230
V.ll
ill.Bat dQog san daD tu
240
V.12
1--: Nguyengia
241
TA.IsAN
4.Chi phi Xaydtrngeelban dO-dang
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tu tai~~!l_~~~_~!t~n_.
So cuol ky
242~4?·
17.522.024.838
22.977.572.325
206.932.708.240
203.589.864.296
254.726.131.549
249.001.333.833
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251
10.000.000.000
10.000.000.000
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1.Chiphi tn\ tnroc dai han
261
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3.Taisan dai han khac
TONG C<)NG TAl SAN (270=100+200)
NGUONVON
_
774.547.250
672.494.750
270
559.899.590.408
551.356.355.651
so
So cuo] kv
T.minh
300
So dau nam
368.6~?~97~~1.6~
310
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268
Ma
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26.285.356.808
1.47~~~--:'----
29.677.552.252
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[314
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1.503.712.162 '"
.
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1.771.005.284
. ..
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6.Chiphiphclitrii
I
7.Phiiitriinoi b6
8.Phiiitra theo t~endo Ice hoach hop dong xav dir
317
j.......;,3::..;1::..:8-·I----I----------+----------t
.....!Y..E.~L!E~E_~i..~_~E_I}$~?j_!~~.
._.._.. ._
_
316
.._ __
I__ ..3c..3
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2.Phiiitra dai han noi bo
332
2J~hii_it_rii_d_ai!:!,an
khac
.
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3_3_3
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V.19
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CTY CP DAU TUPHAT TRIEN CN- TM
lI'p Biiu Tre 2, xii Tan An Ht;>i, ell Chi
Trang 3
BANG CAN DOl ICE ToAN GlUA NIEN DO
T~i ngay 31/03/2013
A'
A'
_7 .Du_~hong_ehai tra dai!lan
--
-- -
..
..
337
--..-- ..
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T.minh
Maso
NGUONVON
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8.Doanh thu chira thirc hien
1------
:~~~;~~ri:~:;
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I.Von chii sa hiru
0_
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337.266.640.356
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191.253.614.244
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-
-
326.957.949.891
189.651.047.008
191.253.614.244
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410
ky
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____
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1.Von dau nr cua chii sb hiru
411
133.986.200.000
133.986.200.000
2.Thiing dir von c6 phlin
412
42.505.274.000
42.505.274.000
3.Von khac cua chu sb hiru
-----_.._-------------------------4.01 phieu quy (*)
413
-------- -----------.----------_
------414
5.Chenh lech danh gia lai tai san
415
6.Chenh lech ti gia hoi doai
416
?:Q~y...
d.~~..!!I_eh.~~t!:!~!:I
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.-........•.
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8.Quy du phong tai chfnh
-
..
.........
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..--.-.-
417
-.- ..... _ ...
...............
418
--.-
9.Quy khac thuoc von chii sb hiru
419
1O.Lc1inhuan sau thue' chira phan phoi
420
11.Ngu6n .~§n dau nr XDCB
•....
_ __ ._ _----_._---_
•.. _...
..
.. _ ...
w ••••••••••••••••••••••
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8.993.294.550
. ......•......•..
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8.285.207.783
. .......
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8.993.294.550
..._M.M ..·....... _..... __ .·.M..._....__ .
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1.602.567.236
..
422
---
kinh phi va quy khac
• ••••
----~
.. -
421
__ _-_._._- ---.----.-.--
_1.2.Q..uyh6 tro siip xep doanh n~~L
n.Nguon
..__._---_ .._-- 1--_._--_
-4.118.929.325
-4.118.929.325
..
__ ..... M.____
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._M... ....
_ _-_ ...._.._ _--_ ..__ ........ _--_
..
.....
...
_._._ .. _ .._--_ .._-_. -- .. _----- ---~--.--.... -...
----_._-----; ---_._----
430
l.Ngu6n kinh phi
432
2.Ngu6n kinh phi dii hinh thanh tai san co dinh
433
TONG CQNG NGU6N VON (440=300+400)
I
559.899.590.408
440
cAc cHi TIEU NGOAI BANG cAN DOl
KE ToAN
T.minh
So cuo] ky
551.356.355.651
So dau nam
cHi T:ffiu
l.'I'ai san co dinh thue nzoai
24
2.VAt tu, hang hoa nhan gifr ho, zia conz
3.Han.$ hoa nh~ ban ho, nh~_g~.!.~_~~
4.NO' kh6 doi dii xu
____
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5.Ngoai te cac loai
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trmmg
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ap Bau Tre 2, xli Tan An Ht;>i, CU Chi
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BAo cAo :rcET QuA HOAT DONG KlNH DOANH GIUA NrEN DO
Quy 1, nam 2013
CHiTIEU
minh
01
VI.25
Luy ke tir dau nam
den cu6i ouv nav
Quy 1, nam 2013
T
Ma
so-'
Nam truoc
Nam nay
Nam truce
Nam nay
02
10
4.Gia von hang ban
11
5.Lqi nhuan gop ve ban hang va cung dip dich
vu (20= 10-11)
20
6.Doanh thu hoat dong tai chinh
21
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8.Chi phi ban hang
VI.27
102.574.149.568
VI.26
90.710.129.861 102.574.149.568
90.710.129.861
5.321.611.507
5.990.038.3361
5.321.611.507
5.990.038.336
2.240.112.871
2.027.104.6731
2.240.112.871
2.027.104.673
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24
__ 2.862.665.299
2.435.875.962
2.862.665.299
2.435.875.962
25
2.565.315.504
1.289.575.865
2.565.315.504
1.289.575.865
1O.Lqi nhuan thuan tir hoat dong kinh doanh
[30=20+(21- 22)-(24+25)]
30
2.133.743.575
4.291.691.182
2.133.743.575
4.291.691.182
1LThu nhap khac
31
64.236.232
25.209.069
64.236.232
25.209.069
216.221.958
__ _
32.211.808
_
_. .
9.Chi phi quan
Iy doanh nghi~p
12.Chiphlkhac
32
........................ ~.... ..
13.L
._._. ._._ _ .. .. ..
32.211.808
_. ..
.
u
40
14.T6ng loi nhuan ke toan tnroc thue
i?_q=~Q~22._...__.._
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32.024.424
50
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2.165.767.999
_._.._
15_Chiphi thue thu nhap hien hanh
51
V1.30
16.Chi phi thue' thu nhap hoan lai
52
VI.31
..
..__ _
u.... .
Ngum I~p bi~u
---~
Nguy~n TIll Ti~n
1 60
-.--.- ----70
216.221.958
_ _
_._ _
-191.012.889
32.024.424
-191.012.889
4.100.678.293
2.165.767.999
4.100.678.293
---1-----------1·----------
_____.._ .. _ ___._
.___.__.. ._._._ ..__
563.200.763
1.025.169.573
563.200.763
1.025.169.573
1.602.567.236
3.075.508.720
1.602.567.236
3.075.508.720
r---~--------~--·~-------------~----I----I------------~----------~-----17.L
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CTY CP DAU TlfPHAT TRIEN CN-TM
ap Bau Tre 2. xii Tan An H9i. Ci'JChi
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BAa cAa LUU CHUYEN TrEN T:e
Theo phuong phap true tiep
Quy 1, nam 2013
.j Thuyet
minh
Loy ke tir d:1umlm den cu6i quy nay
M a s6
CHiTIEU
Nam nay
Nam tnroc
I.Ltm chuyen tien tit hoat dQng kinh doanh
l.Tien thu ttr ban hang, cung c~p dtch
1.:.'I~~~i
Vl!
va doanh thu khac
01
tr~_~~~ ng~'!i~_~~_~_~~P_~_~~_~~~~
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112.089.420.820
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l:.,Tien_chi t[(1~ho n~ym lao d¢ng
99.453.884.817
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-1.789.23~;505
:1.807.241.515
4.Tien chi tn1 liii yay
04
5.Tien chi nQP thuethu nh~p doanh nghi~p
05
-1.771.005.284
-241.905.133
~:!i~~~~~~~<::~~~<:>~~~9~g~i~~~().a.:~~
06
16.650.979.424
19.727.882.665
_
7.Tien
khac cho hoat d6ng
kinh doanh
--_
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chuyln tUn thuon tit hO{ltdi)ngkinh doanh
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8.649.090.735
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21
2.Tien thu tit thanh 1:9,nhirong ban TSCD va cac till san dai han
khac
22
3.Tien chi cho yay, mua cac cong cu no ciia don vi khac
23
j. Tie~~u ~~ __<::_~~,:~y,b_an1~i5'!c c~ng_~_'l.E2:_<::ua
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5.Tien chi dAu tu gop v6n van cac dcrn vt khcic
25
1.593.539.175
_
-645.304.909
..
-2.615.617.524
... .. .. .
.
.
----------11-----1-----1--------------
6.Tien thu hci dau nr gop v6n van don vi khac
26
7.Tien thu liii cho yay, c6 Wc va Iqi nhu~
27
duqc chia
_!::.'!!!:_E'!:.~Y_~!!~~!!~'!1f.li:!!_~[f.'!:.~'!!t!:.~'!g_~~~~!'!
III.Ltm
-8.103.857.026
-15.335.122.778
.-..--.-- ..-----.. --•...-.--.-.- ..--- --.•....-..- ..-.--.-- -.- ..- .. --.---
20
LTien chi de mua sarn, xay dung TSCD va cac till san dill han
kbac
--- ..-.-...•..-.-- ..--- ..-..-..----- ..-.-.-- ..-..--.---------.--.---.-
_--_._--
---
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-
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chuyen tlen tit hoat dQnIJ tai chinh
~~~~~~~~~~~~~~~~~~-------I-----I----I-----------r__--------_4
1.Tien thu tir phat hanh c6 phieu, nhan von gop cua chu sa hiru
31
~---~~---~--~~--~-------I-~------------I---------------·r------2.Tien chi tn1 v6n gop cho cac chu sa htru, mua lai c6 phieu cua
32
doanh nghiep dii phat hanh
3.Tien yay ngan han, dai han nhan dircc
33
_~'I!~_~_'2~L~.:!_~_
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~~___ ---------------- -----------------------------------490.000.000
5.Tien chi tra ng thue tai chinh
35
6.C6 tire, lei nhuan dii tra cho chu
LUll
sa hfru
36
chuyln tUn thudn tit hoat di)ngtai chinh
_-_
-490.000.000
---_ .._---_ .._-------------_._-
40
-490.000.000
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7.513. Z.85.826 __
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Tien va tuong duang tien dau ky
60
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-------~
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Ke toan truong
114.307.219.331
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6_1
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vn.34
-490.000.000
_-_
..
__ .._--_ .._----1.512.078.349
...
73.739.474.921
.
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4. Ban thuyet minh bao cao Hli chinh
M~u sO'B 09 - ND
Don vi bao cao: Cong ty C6 phdn D§u nr Phat tri~n
Cong nghiep - Thuong mal
( Ban hanh theo QD s615/2006/QD-BTC
cii Chi
ngay 20/03/2006 cua B~ tnidng BTC )
Dia chi :Ap Ball Tre 2, Tan An HQi, huyen Cd Chi, Tp.HCM
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BAN THUYET MINH BAO CAO TAl CHINH
Quy 1Niim 2013
I. D~c diim hoat dQng cua doanh nghiep
1. Htnh thuc sil hiiu vi{n: Cong ty C6 Phan
2. Linh v¥c kinb doanb : Kinh doanh thirong mai xuat nhap khftu, co sd ha t~ng Khu cong nghiep
3. Nganl: nghi kinh doanb : Mua ban xang d~u
*
Kinh doanh mua ban cac mat hang nong san, thiiy hai san, thuc phftm, cong nghe pharn, hang ti6u thii
cong nghiep, kim khi dien may, hang trang tri nQi tha't, hang tieu dung cao cap, v~t lieu xay dung, hang
may mac, v~t nr nguyen nhien Iieu, khi h6a long.
* Xay dung
* Xay
nha xuong, kho, nha ban cho thue, chuyen nhuong ba't oQng san.
dung cac cong trinh cong nghiep dan dung, cong trlnh du dirong, san 1lip mat bang.
* Kinh doanh
* Kinh doanh
* Dich vu lao
* D~u nr kinh
nha hang trong Khu cong nghiep
khach sari
oQng, quang cao thuong rnai, 1~ tan, v~ sinh cong nghiep, trong va cham s6c cay xanh, giao
doanh co sd ha t~ng Khu cong nghiep.
4. D~c diim hoat dQng cua doanh nghiep trong narn tai chinh co anh htidng de'n bao cao tai chinh
II.
Ky ke'toan,
don vi ti~n t~ sU' dung trong ke toan
1. Ky kt loan ndm:
*
Nien OQ ke roan cua cong ty: Blit o~u tu ngay 01 thang Otket thuc vao ngay 31 thang 12 hang nam.
Bao cao tai chinh nay oUQc l~p cho ky bao cao tir ngay 01 thang 01 nam 2013 oen ngay 31 thang 03 nam
2013
2. Dan vi tiin If sri dung trong kt loan
D6ng Viet Nam (VND )
III. Chu§n rmrc va che'dQ ke toan ap dung
1. -
cu dq kt loan dp dung
: Che oQ ke toan doanh nghiep thirc hien theo Quyet dinh s6 15/2006/QD-BTC
ngay 20/312006 ciia BQ tnrong BQ Tai Chinh
- Chuan mile ke' toan ap dung:
*
Quyet dinh s6 149/2001/QD.BTC
cong b6b6n
*
ngay 31112/2001 cua BQ tnrdng BQ Hi
Chinh v~ viec ban hanh va
chuftn mire ke toan Viet Nam (dct 1)
Quyet dinh s6 165/2002/QD.BTC
ngay 31/12/2002
cua BQ tnrong BQ Tai Chinh v~ viec ban hanh va
cong b6 sau chuan mire ke toan Viet Nam (dot 2)
* Quyet dinh s6 234/2003/QD.BTC
ngay 30112/2003 cua BQ tnrong BQ TAi Chinh v~ viec ban hanh va
cong b6 sau chufn mire ke roan Viet Nam (dot 3)
*
Quyet dinh s6 1212005/QD.BTC
ngay 15/02/2005
cua BQ tnrong BQ TAi Chinh v~ viec ban hanh va
cong b6 sau chufn mire ke toan Viet Nam (dot 4)
-----
----
---
--
2
*
Quyet dinh so 100/2005/QB.BTC
cong bobon
ngay 28/12/2005
ciia BQ tnrong BQ Tai Chinh v~ viec ban hanh va
chuan rmrc ke' roan Viet Nam (dot 5)
2. Tuyen bfJ vi viee tu/in thiJ.ehui£n mIle ke'toan va ehe'do ke'toan :
*
Bao cao tai chinh narn dttQc l~p va trlnh bay tuan thu cac guy dinh cua chuan muc ke toan so 21:
"Trmh bay bao cao tai chinh" va che' dQ ke toan doanh nghiep hien hanh do BQ tai chinh ban hanh
* Bao
cao tai chinh gitra nien dQ diroc l~p va trlnh bay tuan thii cac guy dinh ciia chuan muc ke' toan so
27 " Trlnh bay bao cao tai chinh gitra nien dQ " va che'dQ ke toan doanh nghiep hien hanh do BQ tai
chinh ban hanh.
3.ffinh thue ke'toan ap dung: NMt Ky chung
4. D~c di~m hoat dQng cua doanh nghiep trong nam Uti chinh co anh hlidng de'n bao cao Uti chfnh
IV. Cac chinh sach ke' toan ap dung
1. Nguyen ttie ghi nhiin cae khoan tiin va cae khoan tlldng dltdng tiin
- Ti~n va cac khoan dircng duong tien bao g6m ti~n mat tai guy, tien gti'i ngan hang, cac khoan dftu
nr
ngan han, c6 thai han thu h6i hoac dao han khong qua 3 thang, c6 tinh thanh khoan cao, khong c6 nii ro
trong chuyen
ti~n
d6i thanh tien, phu hop voi guy dinh cua chuan mire ke' toan so 24 " Bao cao luu chuyen
W' ban hanh kern theo quyet dinh so 165/2002/QB.BTC
ngay 31/12/2002
cua BQ tnrdng BQ tai
Chinh.
- Phuong phap chuyen d6i cac d6ng tien khac ra d6ng tien sti' dung trong ke' roan
B6ng tien sti' dung trong ke' toan la d6ng Viet Nam. Viec chuyen d6i cac d6ng tien khac ra D6ng Vi~t
Nam theo ty gia hoi doi thuc te' hoac guy d6i theo ty gia do Ngan hang nha mroc Viet Nam cong bo tai
thai di€m phat sinh phu hop vdi di~u 11" don vi tinh sti' dung trong ke' toan" ciia Luat Ke'Toan
dli du'Qc
Quoc HQi mroc Cong Hoa Xli HQi Chii Nghia Viet Nam khoa XI, ky hop thtr 3 thong qua ngay 17 thang
06 nam 2003.
2. Nguyen ttie ghi nhiin hang tan kho
- Nguyen tifc ghi nhan hang t6n kho (hang hoa mua v~
M ban)
: Theo gia thirc te'mua hang
- Phuong phap tinh gia tri hang t6n kho: Theo phirong phap nhap tnroc, xuat tnrdc
- Phuong phap hach toan hang t6n kho: Theo phirong phap ke khai thirong xuyen
- Phuong phap l~p dir phong giarn gia hang t6n kho : cudi ky ke toan narn, khi gia tri thudn c6 th~ thuc
hien ducc ciia hang t6n kho nho hon gia goc thl phai l~p du phong giam gia hang t6n kho.
* Miic trfch
l~p du phong theo cong thiic :
Luong v~t nr
hang hoa thirc
Mire du phong giam gia v~t nr hang hoa =
te't6n kho tai
thai di~m l~p
bao cao tai
chinh
x
(Gia goc hang t6n
Gia tri thuan c6 th~
kho theo s6 sach
thuc hien du'Qc ciia
ke toan
hang t6n kho)
3
Lap du phong giarn gia hang t6n kho tuan thu cac chuftn mire ke toan s6 02" Hang t6n kho" ban
hanh
kern
theo
Quyet
dinh
s6 149/2001lQf).BTC
228/2009fIT -BTC ngay 07112/2009cua
ngay
31112/2001
cua B9 tnrong
BTC va IT
B9 tnrdng B(i tai chinh v~ huang dan che 09 trich l~p va sir dung
cac khoan du phong giarn gia hang t6n kho, t6n tha't cac khoan ofru
nr tai chinh, no phai thu kh6 obi va
bao hanh san phftm, hang hoa, cong trlnh xay Hip tai doanh nghiep.
3. Nguyen tife ghi nhlin va khliu hao TSCD va hlit dong san dUu t11
- Nguyen Hie ghi nhan TSCD ( huu hinh, vo hinh, thue tai chinh ):
Nguyen tik ghi nhan TSCD htru hinh : Viec ghi nhan gia tri TSCf) hfluhinh trong s6 ke toan ghi theo
gia thuc te hinh thanh tai san (theo nguyen gia ) .Cac tai san Gtt<;1cghi nhan la TSCf) htiu hinh phai thoa
man 06ng thai ta't ca bon tieu chudn :
- Chac chan thu
diroc lei ich kinh te trong Wong 1ai tir viec sii' dung tai san 06.
- Nguyen gia tai san phai Gtt<;1cxac dinh mot each dang tin cay .
- Thai gian sii' dung udc tinh tren 01 narn.
- C6 ou tieu chuan gia tri theo quy dinh hien hanh.
Va tuan thu chudn muc ke toan s603
149/2001/QD.BTC
Nguyen
" tai san co dinh htru hinh'' ban hanh kern theo Quyet dinh s6
ngay 31112/2001 cua B9 tnrdng BTC
tAc ghi nhan TSCD vo hinh: Viec ghi nhan gia tri TSCD vo hmh trong s6 ke toan ghi theo
gia thuc te hinh thanh tai san ( theo nguyen gia ). M9t tai san Gtt<;1cghi nhan la TSCD vo hmh phai thoa
man 06ng thai 3 yeu t6 : tinh c6 th~ xac dinh ducc kha nang kiem soat, lei ich kinh te trong nrong 1ai va
nhir ghi nhan TSCD vo hinh 06ng thai tuan tlni cac quy dinh chufn mire ke toan s604 "
bon tieu chusn
Hi san co dinh vo hmh " ban hanh kern theo quyet dinh s6 149/2001/QD.BTC
ngay 31112/2001 ciia B9
tnrong B9 tai chinh.
Nguyen tac ghi nhan TSCD thue tai chinh :
- Phuong phap khau hao TSCf) ( httu hinh, vo hinh, thue tai chinh)
* Phuong
Thong
phap khau hao TSCD httu hinh, TSCf) vo hinh : phuong phap khau hao duong thang theo
nr 203/2009fIT-BTC
ngay 20/10/2009
cua BTC huang dan che' 09 quan
ly sii' dung va trich khau
hao TSCf)
* Phuong phap khau hao TSCD thue tai chinh.
4. Nguyen tife ghi nhlin va khliu hao hlit dong san dUu t1i
- Nguyen t~c ghi nhan ba't 09ng san o~u
nr : viec ghi nhan gia tri ba't 09ng san trong s6 ke toan ghi nhan
gia tri tlnrc te hlnh thanh ba't 09ng san ( theo nguyen gia)
Viec ghi nhan ba't 09ng san o~u
nr tuan thu quy dinh ciia chftn mire ke toan s65 " ba't 09ng san ofru nr
"ban hanh kern theo quyer dinh s6234/2003/QD.BTC
- Phuong
phap khau hao ba't 09ng san o~u
203/2009fIT-BTC
ngay 20110/2009
ngay 30112/2003 ciia B9 tnrong B9 tai chinh
nr: Phuong phap khau hao duong thang theo Thong nr
cua BTC huang dan v~ Ban hanh che' 09 quan 1y sii' dung va trich
khau hao Tai san co dinh.
5. Nguyen tife ghi nhlin cae khoan dUu tlt tai ehinh
- Cac khoan o~u
-Cac khoan o~u
nr vao cong ty con, cong ty lien ket, von g6p vao co sa kinh doanh 06ng ki~m scat
nr chung khoan ngan han: o~u tu ngan han.dai han khac.ghi nhan theo gia g6c
4
- Phuong phap l~p du phong giam gia cl~u nr ngan han, dai han
* Lap
dir phong giam gia clftu nr chung khoan : cu6i nien clQke' toan, khi kh6a s6 l~p bao cao tai chinh,
ne'u gia thi tnrong cua chung khoan ma Cong ty clang sd htru bi giarn so vdi gia chirng khoan clang hach
toan tren s6 ke' toan, Cong ty lap du phong giarn gia clftu nr chung khoan:
Muc trfch l~p du phong dliqc tinh theo cong thuc:
S61u'<;1ngchung
Mire du phong giam gia dftu nr chirng
khoan
khoan bi giarn
=
gia tai thai
x
cli€m l~p Bao
Gia chirng khoan
Gia chirng khoan
dang hach roan
thuc te' tren thi
tren s6 ke' toan
tnrong
cao tai chinh
Viec l~p du phong giam gia dftu nr chung khoan theo quy dinh cua chufn muc ke toan va thong nr
so' 22812009fIT-BTC
ngay 0711212009 cua BQ tai chinh v~ hirong d~n che'dQ trich lap va sir dung cac
khoan du phong giarn gia hang t6n kho, t6n thit cac khoan dftu nr tai chinh, no phai thu kh6 doi va bao
hanh san pham, hang h6a, cong trinh xay lap tai doanh nghiep.
* l~p
dir phong t6n that dftu tu tai chinh : cu6i nien dQ ke' toan khi kh6a s6 l~p bao cao tai chinh, neu
v6n g6p thirc te' cua cac ben tai t6 chirc kinh te lon hen v6n chii Sd httu thuc c6 tai thai di€m bao cao tai
chinh ciia t6 chuc kinh te', Cong ty l~p du phong t6n thit d~u nr tai chinh. Viec l~p du phong nay tuan thii
chuan rmrc ke' toan va thong nr 22812009fIT-BTC
ngay 07112/2006 cua BQ tai chinh v~ hirong dh
che
clQtrich l~p va sti' dung cac khoan du phong giam gia hang t6n kho, t6n thit cac khoan dftu tu' tai chinh,
no phai thu kh6 dbi va bao hanh san pham, hang hoa, cong trinh xay lap tai doanh nghiep.
6. Nguyen tdc ghi nhiin va von hod cdc chi phi di vay:
- Chi phi di yay khi phat sinh du<;1chach toan vao chi phi san xu it kinh doanh trong ky ngoai trir cac
khoan chi phi hQi du di~u kien v6n hoa. VI vay khi phat sinh chi phi di yay Cong ty phan biet muc dich
sti' dung ciia tung loai v6n yay, tnrong hop phat sinh cac khoan von yay chung trong d6 c6 sti' dung cho
muc dich dftu nr xay dung hoac lien quan de'n tai san dd dang M<;1ctinh vao gia tri ciia tai san ( diroc von
hoa) thl xac dinh ty l~ v6n h6a d€ xac dinh chi phi di yay.
Ty l~
v6n h6a xac dinh tuan thu chufn muc ke'
toan so 16" Chi phi di yay ''. Ban hanh kern theo Quyet dinh so 165/2002/QB.BTC
ngay 31112/2002 cua
BQ tnrdng BQ Tai Chinh.
7. Nguyen fifc ghi nhan va von hoa cac khoiin chi phi khtic
- Chi phi tra tnrcc:
*
Chi phi tra tnrdc ngdn han : Cong cu, dung cu xuat dung 1 lftn voi gia tri IOn va cong cu, dung cu c6
thai gian sti' dung diroi 1 nam hach toan vao TK 142.
* Chi
phi tra tnrdc dai han:
. Cong cu xuft dung 1 lftn vdi gia tri IOn va ban than cong cu, dung cu tham gia vao hoat dQng kinh
doanh tren 1 narn tai chinh phai phan b6 d~n vao cac d6i duong chiu chi phi trong nhieu nam.
5
. Sii'a chfra IOn TSCD rna Cong ty chua trich tnrdc vao chi phi.
- Phuong phap phan b6 chi phi tra tnroc : phucng phap dirong thang.
8. Nguyen tde ghi nhiin chi phi phtii trti :
Cong ty ghi nhan vao chi phi phai tra la s6 tien thue cta't theo hop d6ng
9. Nguyen tde va phlldng phap ghi nhiin cae khotin
dll
phOng phtii trti
- Cac khoan du phong phai tra phai thoa man cac di~u kien quy dinh trong chuan mire kt toan s6 18 "
Cac khoan du phong, tai san va nd tiem tang" ban hanh kern theo quyet dinh s6 100/2005/QD.BTC
ngay
2811212005 cua BQ tnrdng BQ tai chinh.
10. Nguyen tile ghi nhiin vifn ehu sli huu
- Nguyen tiie ghi nhan v6n dffu
* V6n dffu nr cua chu sClhilu
* Thang dir v6n c6 phan:
nr cua chu sClhtru, thang dir von c6 phan, von khac cua clni sClhG'u
: duoc ghi nhan theo s6 von thuc gop ctia cac c6 dong.
+ Ducc ghi nhan theo s6 chenh lech IOn hen gitra gia thirc tt phat hanh va menh gia c6 phieu khi
cong ty phat hanh c6 phieu tang v6n di~u l~.
* V6n
khac ciia ChU sClhilu:
- Nguyen
tik ghi nhan chenh lech danh gia lai tai san: Cong ty khong du<;1cnr danh gia lai tai san chi
du<;1cdanh gia lai khi co quyet dinh cua Nha mroc.
- Nguyen
uie ghi nhan chenh lech ty gia : Cu6i nam tai chinh khi khoa s6 l~p bao cao tai chinh, cac
khoan muc tien t~ co g6c ngoai t~ bao g6m s6 dir cac tai khoan ti~n mat, ti~n gii'i, ti~n dang chuyen, cac
khoan no phai thu, no phiii tra du<;1cdanh gia lai theo ty gia giao dich bmh quan tren thi tnrong ngoai t~
lien ngan hang do ngan hang nha nude Viet Nam cong b6 tai thai di€m cuoi nam tai chinh, khoan chenh
lech ty gia h6i doai do danh gia lai diroc hach toan vao TK 413 " Chenh lech ty gia h6i doai" va diroc xii'
19 nhu sau:
+ D6i voi chenh lech ty gia h6i doai phat sinh do viec danh gia lai s6 dir cudi nam la tien mat, tien gii'i
ngan hang, ti~n dang chuyen,
cac khoan no ngiin han ( 1 narn trCl xuong) co g6c ngoai t~ tai thai di€m
l~p bao cao tai chinh, thl khong hach roan vao chi phi hoac thu nhap ma d€ s6 du tren bao cao tai chinh,
dffu nam sau ghi but toan ngiroc lai
M xoa
s6 dir,
+ D6i vdi tnrong hop chenh lech ty gia h6i doai phat sinh do viec danh gia lai s6 dir cu6i nam cua cac
khoan no dai han ( tren 1 nam ) co gdc ngoai t~ tai thai di€m l~p bao cao tai chinh:
- D6i voi no phai thu dai han: Sau khi bu trtr tnrong hop chenh lech ty gia tang diroc hach toan vao thu
nhap tai chinh trong nam. Ngu<;1Clai, chenh lech giam du<;1Chach toan vao chi phi tai chinh trong nam.
- D6i voi no phai tra dai han: Sau khi bu trir, tnrong hop chenh lech ty gia tang du<;1chach toan vao chi
phi tai chinh trong nam, tnrong hop chenh lech ty gia dira vao chi phi lam cho ktt qua kinh doanh cua
cong ty bi 16 thi phan b6 mot phan chenh lech ty gia cho nam sau
M Cong
ty kh6ng bi 16 nhung mire
hach toan vao chi phi trong nam it nha"t cling bang chenh lech ty gia cua s6 dir ngoai t~ dai han phai tra
trong narn do. s6 chenh lech ty gia con lai se dircc theo d6i va tiep rue phan b6 vao chi phi cho cac narn
sau nhung t6i da kh6ng qua 5 narn.
Truong hop chenh lech giarn thi dU<;1C
hach roan vao thu nhap tai chinh.
6
+ Chenh lech ty gia h6i doai do danh gia lai cudi nam tai chinh cua cac khoan muc ti~n t~ c6 g6c ngoai
t~ va chenh lech ty gia h6i doai da thirc hien trong giai dean dffu nr xay dung co ban (giai doan Wac
heat dong) dU<;lcphan anh luy ke' tren bang can d6i ke toan. Khi ke't thtic qua trlnh dffu nr xay dung , toan
bo chenh lech ty gia h6i doai thuc te' phat sinh trong sinh trong trong giai dean dffu nr xay dung (16 hoac
lai ty gia h6i doai) khong tinh vao tri gia TSCB ma diroc phan b6 dffn vao chi phi tai chinh hoac thu nhap
tai chinh cua doanh nghiep,
thai gian phan b6 khong qua 5 nam k~ tir khi cong trinh dua VaG hoat dong.
'Viec ghi nhan chenh lech ty gia h6i doai tuan thu chuan mire ke' toan so' 10 " Anh hirong cua viec thay
d6i ty gia h6i doai" ban hanh kern theo quye] dinh so' 165/2002/QB.BTC
BO tai chinh va thong nr so' 20112009JTT.BTC
ngay 31112/2002 ciia BO tnrong
ngay 15110/2009 cua BO tnrcng BO tai chinh v~ huang dh
xii ly cac khoan chenh lech ty gia trong doanh nghiep.
- Nguyen tAc ghi nhan lei nhuan chua phan phoi:
L<;Iinhuan sau thue chira phan phdi phiin anh tren bang can d6i ke' toan la so' lei nhuan tu heat dong
SXKD da trir di chi phi thue' TNDN hien hanh va cac khoan di~u chinh do ap dung h6i t6thay
d6i chinh
sach ke toan va di~u chinh h6i to' sai s6t trong yeu cua cac nam tnroc.
11. Nguyen tile va pill/ling plldp glli nillin doanll thu
- Doanh thu ban hang: Viec ghi nhan doanh thu ban san phfim, hang h6a cua Cong ty thuc hien tho a man
d6ng thai cii narn di~u kien quy dinh trong chuan rmrc ke' toan so' 14 " Doanh thu va thu nhap khac" ban
hanh kern theo quyet dinh 14912001/QB.BTC
ngay 31112/2001 ciia BO tnrong BO tai chinh.
- Doanh thu cung cap dich vu: viec ghi nhan doanh thu cung cap dich vu ciia Cong ty diroc xac dinh thoa
man d6ng thai b6n di~u kien dll'<;Iequy dinh trong chuan mire ke toan so' 14 " Doanh thu va thu nhap
khac" ban hanh kern theo quyer dinh s6149/2001/QB.BTC
ngay 31112/2001 ciia BO tnrdng BO Hi chinh.
- Doanh thu hoar dong tai chinh: viec ghi nhan doanh thu heat dong tai chinh tuan thu dffy du hai di~u
kien ghi nhan doanh thu quy dinh trong chuan muc ke' toan so' 14 " Doanh thu va thu nhap khac'' ban
hanh kern theo quyet dinh s614912001lQB.BTC
ngay 31112/2001 ciia BO tnrcng BO Tai chinh.
- Doanh thu hop d6ng xay dung:
+ Phuong phap ghi nhan doanh thu hop d6ng xay dung, cong ty va d6i tac thoa thuan cac di~u kien ky
ke't ghi trong hop d6ng xay dung quy dinh nha thffu du<;lcthanh toan theo gia tri khoi hrong thuc hien, khi
ke't qua thuc hien hop d6ng xay dung du<;lCxac dinh mot each dang tin c~y va duoc khach hang xac nhan
thi doanh thu va chi phi lien quan de'n hop d6ng dircc ghi nhan nrong ling voi phffn cong viec dii hoan
thanh dll'<;Iekhach hang xac nhan trong ky phan anh tren hoa don da lap,
+ Phffn cong viec da hoan thanh cua hop d6ng lam co sClxac dinh doanh thu la ty l~ phffn tram (%) gitra
khoi lucng xay lAp da hoan thanh so vdi t6ng khdi luong xay lAp phai hoan thanh cua hop d6ng.
+ Viec ghi nhan cong viec da hoan thanh lam co sClxac dinh doanh thu hop d6ng xay dung tuan thu theo
chudn mire ke' roan so' 15 " H<;Ipd6ng xay dung" ban hanh kern theo quyet dinh so' l65/2002/QB.BTC
ngay 3111212002 ciia BO tnrong BO tai chinh.
12. Nguyen tife va plU/lIng phdp ghi nhlin ehi phi tai ehinh
-------------
7
Chi phi tai chinh dU<;1C
ghi nhan trong bao cao ket qua heat dong kinh doanh la t6ng chi phi tai chinh phat
sinh trong ky ( khong bu tru vdi doanh thu heat dong tai chinh)
13. Nguyen tife va phUdng phap
ghi nhan chi J2hi thut thu nhap doanh nghiep hien hanh. chi I!hi thut thu
nhap doanh nghiep hoii.n lai:
- Chi phi thue TNDN hien hanh : Ia s6 thue' TNDN phai nQP tinh tren thu nhap tinh thue trong nam va
thiie sua't thue' TNDN hien hanh.
- Chi phi thue'TNDN hoan lai dUQc xac dinh tren co sa s6 chenh lech tam thai dUQc khau trir, s6 chenh
lech tarn thai chiu thue va thue' sua't thue' TNDN hien hanh.
- Khong bu trir chi phi thue TNDN hien hanh vdi chi phi thue'TNDN
hoan lai.
14. Cae nghiep vu du phong rui ro hfJi doai
15. Cae nguyen tife va phUdng phap kt toan khtie
uk va phuong phap ke toan khac, bao cao tai chinh cong ty dUQc l~p tren
Cong ty khong sU"dung nguyen
co sa tuan tM cac chuii'n mire ke' toan Vi~t Nam va che'dQ ke toan do BQ tai chinh ban hanh.
16. Cong
Uti chinh
ell
Ghi nh~n ban tfdu va trinh bay
Tai san tai chinh
Theo thong
ill
s6 21 O/2009/TT -BTC, tai san tai chinh duoc phan loai mot each phu hop, cho muc dich thuyet
minh trong cac bao cao tai chinh hop nhat, thanh tai san tai chinh duoc ghi nhan theo gia tri hop
bao cao k~t qua hoat dQng kinh doanh hop nhat; cac khoan cho vay va phai thu; cac khoan d~u
Iy thong
ill giu
qua
d~n
ngay dao han; va tai san tai chinh s~n sang d€ ban. Cong ty quyet dinh viec phan loai cac tai san tai chinh
nay tai thoi di€m ghi nhan I~n d~u.
Tai san tai ehinh duac ghi nhdn theo gia tri hop If; thong qua Bao cao kit qua hoat a6ng kinh doanh
Tai san tai chinh diroc phan loai la ghi nhan theo gia tri hop Iy thong qua Bao cao k~t qua hoat dQng kinh
doanh n~u diroc nam giu d€ kinh doanh hoac duoc sap xep vao nhom phan anh theo gia tri hop Iy thong qua
Bao cao k~t qua hoat dQng kinh doanh tai thoi di€m ghi nhan ban dftu.
Hi san tai chinh duoc phan loai vao nhom clnrng khoan nam gitr d€ kinh doanh neu:
- Diroc mua hoac t<;1.0
ra chu y~u cho rnuc dich ban lai trong
- Cong ty co
y
thai gian ngan;
dinh nam gitt nham rnuc dich thu loi ngan han;
- Cong cu tai chinh phai sinh (ngoai tnr cac cong cu tai chinh phai sinh diroc xac dinh la mot hop d6ng bao
lanh tai chinh hoac mot cong cu phong ngira rui ro hieu qua).
Cae khodn adu tu nam giii din ngay dao han
Cac khoan dftu nr nam gitt d~n ngay dao han la cac tai san tai chinh phi phai sinh voi cac khoan thanh toan
c6 dinh hoac co th€ xac dinh va co IcY dao han c6 dinh ma Cong ty co y dinh va co kha nang gitr d~n ngay
dao han.
Cac khoan eho vay va phai thu
Cac khoan cho vay va phai thu la cac tai san tai chinh phi phai sinh voi cac khoan thanh toan c6 dinh hoac
co th€ xac dinh va khong diroc niern y~t tren thi tnrong.
Tai san tai ehinh san sang ai ban
Hi san tai chinh s~n sang d@ban la cac tai san tai chinh phi phai sinh duoc xac dinh la s~n sang d@ban hoac
khong duoc phan 10<;1.i
la cac tai san tai chinh ghi nhan thee gia tri hop ly thong qua Bao cao k~t qua heat dQng
c-= __
8
kinh doanh, cac khoan d~u tu gifr d~n ngay dao han hoac cac khoan cho vay va phai thu.
Chi tri ghi s6 ban adu cua tai san tai chinh
Tai thai di~m ghi nhan I~n d~u, tai san tai chinh duoc xac dinh theo nguyen gia cong voi chi phi giao dich tnrc
tiep c6 lien quan.
Cac tai san tai chinh cua Cong ty bao g6m ti~n va cac khoan ti~n gtri ngan han; cac khoan phai thu khach
hang; cac khoan phai thu khac; va cac cong CI,Itai chinh khong diroc niem y~t.
NQ' phai tra titi chinh
Theo thong nr s6 210/2009ffT-BTC,
no phai tra tai chinh diroc phan loai mot each phu hop, cho muc dich
thuyet minh bao cao tai chinh, no phai tra tai chinh duoc ghi nhan thong qua Bao cao ket qua hoat dQng kinh
doanh va cac khoan no phai tra tai chinh diroc xac dinh theo gia tri phan b6. Cong ty xac dinh viec phan loai
cac khoan no phai tra Uti chinh tai thai diem ghi nhan I~n d~u.
Cac cong cu tai chinh diroc phan loai la no phai tra tai chinh hoac cong cu v6n chu so hfru tai thai di~m ghi
nhan ban d~u phu hop voi ban chat va dinh nghia cua no phai tra tai chinh va cong cu v6n chu so htru.
No phai tra tai chinh duoc ghi nhdn theo gia trj hop If; thong qua Bao cao kit qua hoat a(mg kinh
doanh
No phai tra Uti chinh duoc phan loai la ghi nhan theo gia tri hop Iy thong qua Bao cao k~t qua hoat dQng kinh
doanh n~u duoc nam gitr d~ kinh doanh hoac duoc x~p vao nh6m phan anh theo gia tri hop Iy thong qua Bao
cao k~t qua hoat dQng kinh doanh tai thai di~m ghi nhan ban d~u.
No phai tra tai chinh diroc pharr loai vao nh6m chirng khoan nam gitr d~ kinh doanh neu:
. Diroc phat hanh hoac tao ra chu y~u mua lai trong thai gian ngan;
. Cong ty c6 y dinh nam gitr nham muc dich thu loi ng~n han;
. Cong CI,Itai chinh phai sinh (ngoai tnr cac cong CI,Itai chinh phai sinh diroc xac dinh la mot hop d6ng bao lanh t
tai chinh hoac mot cong cu phong ngira rui ro hieu qua).
Cac khodn no phai tra tai chinh duoc xac dinh theo gia trj phdn b6
No phai tra tai chinh diroc xac dinh theo gia tri phan b6 diroc xac dinh bang gia tri ghi nhan ban d~u cua no
phai tra tai chinh tnr di cac khoan hoan tra g6c, cong hoac tnr cac khoan phan b6 IGy k~ tinh theo phirong phap
lai su~t thirc t~ cua ph~n chenh lech gifra gia tri ghi nhan ban d~u va gia tri dao han, tnr di cac khoan giam tnr
(tnrc ti~p hoac thong qua viec sir dung mot Uti khoan du phong) do giam gia tri hoac do khong th~ thu h6i.
Phuong phap lai su~t thirc t~ la phirong phap tinh toan gia tri phan b6 cua mot hoac mot nh6m no phai tra tai
chinh va phan b6 thu nhap lai hoac chi phi lai trong ky co lien quan. Lai su~t thirc t~ la lai suat chiet khau cac
luong tien iroc tinh se chi tra hoac nhan diroc trong nrong lai trong su6t vong doi dir kien cua cong cu tai chinh
hoac ngan hem, n~u dn thiet, tro v~ gia tri ghi s6 hien tai thuan cua no phai tra tai chinh.
Cia tri ghi s6 ban ddu cua no phai tra tai chinh
Tai thai di~m ghi nhan I~n d~u, t~t ca khoan no phai tra tai chinh duoc ghi nhan theo nguyen gia cong voi cac
chi phi giao dich trvc ti~p co lien quan.
Ng phai tra tai chinh ctia Cong ty bao g6m cac khoan phai tra nguai ban; cac khoan phai tra khac va cac
khoan ng va vay.
Cong
c{l
v6n chu SO' hitu
Cong Cl,!v6n chti s6 hUu la hqp d6ng chUng
toan bQ nghia vI,!.
to dugc
nhung Igi ich con I~i v~ tai san ctia Cong ty sau khi tru di
9
Cong c!l tai chinh phuc hop
Cong cu tai chinh phirc hop do Cong ty phat hanh duoc phan 101;l.i
thanh cac thanh phan no phai tra va thanh
So' hfru
phan von chu
cu v6n chu
So'
Ph§.n von chu
theo nQi dung thoa thuan trong hop d6ng va dinh nghia v~ no phai tra tai chinh va cong
htru.
So' htru diroc xac dinh
la gia tri con lai cua cong cu tai chinh sau khi tnr di gia tri hop Iy cua phan
no phai tra, Gia tri cua cong cu phai sinh (nhu la hop dong quyen chon ban) di kern cong cu tai chinh phirc hop
khong thuoc ph~n von chu
So' htru (nhir la quyen chon chuyen
d5i v6n chu
no phai tra. T5ng gia tri ghi s5 cho cac phan no phai tra va v6n chu
So'
So' htru) diroc
trinh bay trong phan
hnu khi ghi nhan ban d~u bang voi gia .
tri hop ly cua cong cu tai chinh.
Gia tr] sau ghi nhq.n lt1n tlt1u
Hien tai khong co yeu du xac dinh lai gia tri cua cac cong cu tai chinh sau ghi nhan ban d~u.
Bu trir cdc cimg C!l tai chinh
Cac tai san tai chinh va no phai tra tai chinh diroc bu tnr va gia tri thuan se diroc trlnh bay tren bang can d6i
k~ toan neu, va chi neu, Cong ty co quyen hop phap thi hanh viec bu tnr cac gia tri da diroc ghi nhan nay va
co y dinh bu tnr tren co
So' thuan, hoac
thu duoc cac tai san va thanh toan no phai tra d6ng thai.
17. Bao cao theo bo phan
BQ phan theo linh
VI,l'C
kinh doanh la mot phan co thS xac dinh rieng biet tharn gia vao qua trinh san xu~t hoac
cung dp san pham, dich vu va co rui ro va loi ich kinh t€ khac voi cac bQ phan kinh doanh khac.
BQ phan theo khu
VI,l'C
dp san pham, dich
VI,l
dia ly la mot phan co thS xac dinh rieng biet tharn gia vao qua trinh san xuat hoac cung
trong pham vi mot moi tnrong kinh t€ cu thS va co rui ro va IQ'iich kinh t~ khac voi cac
bQ phan kinh doanh trong cac moi tnrong kinh t~ khac.
18. Cac ben coHen quan
Cac ben diroc coi la lien quan n~u rnQt ben c6 kha nang kiem scat hoac co anh huang dang kS d6i voi ben kia
trong viec ra quyet dinh cac chinh sach tai chinh va heat dong. Cac ben cting duoc xem la ben lien quan n~u
cung chiu
Sl,l'
kiem scat chung hay chiu anh huang dang kS chung.
Trong viec xern xet m6i quan h~ cua cac ben lien quan, ban ch~t cua rn6i quan h~ diroc chu trong nhieu hon
hinh thirc phap ly.
V. Thong tin b6 sung cho cac khoan
muc trlnh bay trong bang din
dol ke
toan
(Dan vi tinh: d6ng)
31103/2013
Ddunam
01 - Ti~n
2,697,298,964
3,292,513,138
- Ti~n m~t
1,542,211,000
2,764,609,500
- Ti~n gO'i ngan hang (VND)
1,155,087,964
527,903,638
49,949,427
1,060,227
+ NH NN & PTNN Vi~t Nam (CN ca Chi)
+ NH os« TLt va Phdt triln vie. Nam TP HCM
+ NH Ddu tu va Phdt triln VN - CN Bife SG
8,605,305
8,573,115
344,285,690
3,736,458
vu. A - CN ca Chi
146,649,943
104,612,003
1,414,638
1,407,589
1,027,166
1,271,413
297,008,543
166,692,517
1,328,861
1,013,497
+ NH TMCP
+ NH TMCP
vie. A - TP
HCM
+ Cong ty CP Chung khodn TP HCM
+ NH TMCP A CMu - CN ca Chi
+ NH VIE - CN Tan Binh
10
ca Chi
3,544,035
1,131,505
+ NH Sid Con Thuang Tin-PCD Tdy Me
301,274,356
238,405,314
119,123,706,193
111,014,706,193
+ NH TM CP Phuong Nam- PCD
- Ti~n gdi ngan hang (USD)
+ NH
os«
Tu va Phat triin Vi~t Nam TP HCM
USD
+ NH TMCP
vie. A-
TP HCM
USD
- Ti~n dang chuyen
CQng
02
- Cac khoan tu'dng du'dng ti~n
Ti~n gii'ic6 ky han
vu. A-
CN TPHCM
+ NH TMCP Vi~t
CN CIl Chi
+ NH TMCP
Avui A-
CN Tan Quy
+ NH TMCP
117,250,000,000
+ NH Ddu Tu va Phdt triln Vi~t Nam - CN Bdc Sai Con
+ NH TMCP Phuong Nam - PCD CU Chi
+ NH Nong nghiep va PTNT CIl Chi
1,300,000,000
7,500,000,000
530,000,000
8,947,000,000
43,706,193
43,706,193
+ NH Sai Con Thuang Tin- Tdy Bdc
03 - Phai thu
ciia khach hang
93,094,000,000
1,430,000,000
5,640,550,598
5,766,246,901
707,252,766
704,872,355
Ciia hang kinh doanh xdng ddu so' 6
100,000,000
128,792,000
C Ty TNHH Hansae Vi~t Nam
428,655,450
701,933,530
DNTN TN xdng ddu An Phdt
304,429,400
246,743,200
DNTN TN xdng ddu Minh Hoa
193,407,900
193,407,900
Doanh nghiep tu nhdn xdng ddu Minh Phuong
298,089,100
338,995,600
352,350,249
466,914,449
251,049,100
383,688,100
72,237,000
153,737,200
Chi tie't g6m:
+
+
+
+
+
+
+
+
+
+
+
+
Cty TNHH Shinili VN
Doanh nghiep tu nhdn TM Due
uu«
Doanh nghiep tu nhdn Due Toan
Doanh nghiep tu nhdn TM Huynh Minh Sanh
Doanh nghiep tu nhdn xdng ddu Minh Cdnh
221,533,500
241,220,750
Cong Ty TNHH SXXD Dv LQe Thien Phuc
496,239,450
668,245,550
299,927,700
256,907,200
+ Cting Ty TNHH TMDV ddu Khi VHS
+ Cting Ty TNHH Thjnh LQe
+ Khdch. hang khdc
04
180,003,178
Cong Ty TNHH MTV KIDO
- Tra trudc ngu'(fi ban: g6m
127,422,950
1,607,952,855
1,280,789,067
66,972,000
1,165,296,159
21,972,000
1,057,046,159
45,000,000
45,000,000
Chi tie't g6m:
+ Cong ty Xiing ddu. Khu V(le 2
+ DNTN TM Tuang Ky
+ Cong Ty Kiim todn va tu van Chudn Vi~t
05
- Cac khoan phai thu ngiin han khac
Chi tiet gom:
63,250,000
8,857,978,304
2,757,736,669
11
Phai thu HE tien gi'ri Ngan Hang
485,152,612
+
+ Cong Ty C6 Phan SG'a Quoc
rs
+ Ban B6i Thirong Giai ph6ng Mat bang huyen Cti Chi
+ Cong Ty TNHH Co Khi Ben Thanh
7,410,011,536
584,396,524
584,396,524
461,146,323
496,175,000
+ C6ng Ty TNHH MTV CIDICONS
+ Vi~n Phat Tri€n Kinh Te' Mien Dong
110,000,000
+ Phai thu khac
292,423,921
383,369,867
8,857,978,304
2,757,736,669
19,103,327,456
19,736,824,699
9,594,344,401
11,145,521,443
9,594,344,401
11,145,521,443
9,508,983,055
8,591,303,256
9,508,983,055
8,591,303,256
19,103,327,456
19,736,824,699
471,143,009
912,082,398
CQng
06 - Hang t6n kho :
808,642,666
Trang do
- Hang mua dang di tren dliong
La xang dgu ngirci ban giG' hQ (Cty Xang dgu KV2)
- Nguyen lieu, v~t li~u
- Cong
CQ,
dung
CQ
- Chi phi san xuilt, kinh doanh
-Thanh
dd dang
pharn
- Hang hoa
Chii yeu la xang dgu con t6n kho ciia Cong ty
- Hang gdi di ban
- Hang hoa kho bao thue'
- Hang hoa bilt dQng san
Cong ghi g6c hang t6n kho
- Ta! san ngdn han khac:
+ Thue' va cac khoan phai thu Nha mroc
+ Chi phi tra tnroc ngdn han
264,866,009
+ Thue' GTGT dli
813,310,095
+ Cac khoan thue' GTGT chua khau trir
813,310,095
+ Tal san ngiin han khac la khoan phai thu tarn ung cua
206,277 ,000
nhan vien
Chi tiel g6m:
-Ng6 Thai Due
-Dang Van XUdng
- Lai Quang Trgn Truong An
- Le Cong Hai
-Trgn Hfiu Nghi
- H6 Nhir Hiep
-r.e Minh
Thi
-Nguyen Minh Phung
98,772,303
7,352,000
7,352,000
10,000,000
60,000,000
5,000,000
10,000,000
14,425,000
30,000,000
10,000,000
10,000,000
18,930,000
12
-Lam Thi Thu Huang
1,000,000
10,000,000
-Phan Thanh Tam
-Vo Van Thanh
5,000,000
-Trftn Van Thuan
8,000,000
-Vo Minh Thi~n
15,500,000
-Trftn Tan Trung
10,000,000
-r.e Trong Tan
-r.e Van Tu
5,000,000
21,000,000
-Huynh Van Trung
5,000,000
-Vo Vie't Vinh
5,000,000
-Huynh Van Nhiin
10,000,000
-Vuong Due Khai
14,000,000
12,490,303
206,277,000
98,772,303
Cong
06 - Phiii thu did han nQi bQ
31/03/2013
Dftu nam
3110312013
Dftu nam
- Cho yay dai han nQi bQ
- Phai thu dai han nQi bQ khac
CQng
07 - PhiH thu dai han khac
- Ky quy, ky eUCJe dai han
- Cac khoan tien nhan uy thac
- Cho yay kh6ng
co Hii
- Phai thu dai han khac
Cong
13
08 Tinh hlnh tang giarn tai san c6 dinh hfiu hlnh qui 1/2013
Khoan muc
Nha cda v~t
kie'n true
May moc thie't
26,123,497,835
5,940,548,076
bi
Phuong ti~n
v~n tai
truyen d§n
Thie't bi dung
CQ
quan
ly
Cay lau nam
TSCD hffu
hlnh khac
Tang cQng
Nguyen gia TSCD hftu hinh
se' du ddu
narn
7,833,395,132
2,769,954,617
- Mua trong nam
- Dftu nr XDCB hoan thanh
-
508,992,384
18,090,909
43,176,388,044
18,090,909
-
- Tiing khac
- Chuyen sang ba't dong san dfiu nr
-
- Thanh 19, nhirong ban
- Giam khac
s6 du cu6i narn
26,123,497,835
5,940,548,076
7,833,395,132
2,788,045,526
7,413,687,201
3,072,259,554
3,942,338,359
306,808,281
180,268,215
191,242,845
-
508,992,384
43,194,478,953
1,654,674,093
288,510,702
16,371,469,909
66,972,302
11,441,649
756,733,292
Ghi tr] hao mon Iuy ke'
S6 du ddu narn
- Kha'u hao trong narn
-
- Tiing khac
- Chuyen sang ba't dong san dfiu nr
- Thanh 19, nhirong ban
-
- Giarn khac
-
S6 du cu6i narn
7,720,495,482
3,252,527,769
4,133,581,204
1,721,646,395
- Tal ngay ddu narn
18,709,810,634
2,868,288,522
3,891,056,773
1,115,280,524
- Tai ngay cu6i narn
18,403,002,353
2,688,020,307
3,699,813,928
1,066,399,131
- Gia tri con lai cudi nam cua TSCD hii'u hinh d1idung d~ the' chap dm cadarn bao cac khoan yay
- Nguyen gia TSCD cudi nam d1ikhau hao he't nhung vftn con sir dung
- Nguyen gia TSCD cuoi nam cho thanh 19
- Cac earn ke't v~ viec mua, ban TSCD hii'u hlnh c6 gia tri Ion trong nrong lai
- Cac thay d6i khac v~ TSCD htru htnh
-
299,952,351
17,128,203,201
220,481,682
26,804,918,135
209,040,033
26,066,275,752
14
09 Tang, giam tai san c6 dinh thue tai chinh
Khoan muc
Nha cda vlH
kitn true
May moc thitt
Nguyen gia TSCD thue tal chinh
S6 du d~u nam
- Thue tai chinh trong narn
- Mua lai TSCD thue tai chinh
- Tang khac
- Tra lai TSCD thue tai chinh
- Giarn khac
s6 du cu6i nam
Gia tr] hao mon Iuy ke'
S6 du d~u nam
- Khau hao trong narn
- Mua lai TSCD thue tai chinh
- Tang khac
d~u nr
- Tra lai TSCD thue tai chinh
- Giam khac
ss du cu6i narn
Gili tr] con lai cuaTSCD
thue tal chinh
- Tai ngay d~u narn
- Tlilingay cu6i narn
* Ti~n thue phat sinh them duoc ghi nhan Ht chi phi trong narn:
* Can
Cll
M xac dinh ti~n thue phat sinh them:
bi
Phuong ti~n
v~n tai
truyen dlin
...
...
TSCD hiiu
hlnh khac
T6ngc(ing
* £>i€u khoan
15
gia han thue hoac quyen dtt<;1Crnua tai san:
10 Tang, giarn tal san c6 dinh vo hinh
Khoan muc
Nguyen
so' du
Quy~n stl dung
Quy~n phat
Ban quyen
dllt
hanh
B~ng sang ch~
...
...
TSCD htru
hlnh khac
T6ngc(\ng
gia TSCD vo hinh
3,722,990,909
3,722,990,909
3,722,990,909
3,722,990,909
383,235,921
383,235,921
23,042,184
23,042,184
406,278,105
406,278,105
- T~i ngay dfiu nam
3,339,754,988
3,339,754,988
- Tal ngay cu6i nam
3,316,712,804
3,316,712,804
dfiu narn
- Mua trong narn
- Tao ra
nr ne)i be) doanh nghiep
- Tang do hop nha't kinh doanh
- Tang khac
- Thanh ly, nhucng ban
- Giarn khac
so' du cu6i
narn
-
Gia tri hao mon luy ke'
S6dti
dfiu narn
- Kha'u hao trong narn
- Tang khac
- Thanh ly, nhucng ban
- Giani khac
so' du cu6i
narn
Gia tr] con la! cua TSCD vo hmh
* Thuyet
minh s6li~u
va giai trlnh khac
16
31/03/2013
11 - Chi phi xay dung co ban dO' dang
- T6ng s6 chi phi xay dung co ban dO' dang
+ Mua s~m TSCD:
+ Trong do ( Nhiing cimg trinb ldn )
01/0112013
17,522,024,838
22,977,572,325
1,393,314,000
819,000,000
16,128,710,838
22,158,572,325
6,258,872,563
11,983,670,279
- D~n bu giai toa khu cong nghiep Tay Bik Cf chi
2,827,619,900
2,827,619,900
- Khu tai dinh ell khu cong nghiep Tay B~e Cti chi
1,606,727,883
1,606,727,883
- Chi phi thanh l~p KCN Tay BAc Cu Chi giai doan 2
4,654,782,998
4,606,692,089
780,707,494
1,133,862,174
- Khu nha xirong 4Ha
- Duong s6 8, s6 21- doan 2 khu tai dinh cir
- Cac hang muc khac
Ci)ng
33,650,735,676
22,977,572,325
12 Tang giam ba't dong san dfiu to'
Khoan muc
Nguyen
ghl
ba't
s6 d§unam
Tang trong narn
Giam trong nam
S6 cu6i nam
dQng
san dfiu to'
249,001,333,833
- Quyen sa dung da't
126,835,096,412
5,724,797,716
254,726,131,549
126,835,096,412
- Nha
- Nha va quyen sa dung
da't
- Co sa ha dng
122,166,237,421
5,724,797,716
127,891,035,137
45,411,469,537
2,381,953,772
47,793,423,309
20,308,359,614
750,504,063
21,058,863,677
25,103,109,923
1,631,449,709
26,734,559,632
Gia tr] hao mon liiy ke'
- Quyen sa dung da't
-Nha
- Nha va quyen sa dung
da't
- co sa
ha t§ng
Gia tr] con l~i ciia ba't
di)ng san d~u to'
- Quyen sa dung da't
- Nha
- Nha va quyen sa dung
da't
- Co sa ha t§ng
203,589,864,296
206,932,708,240
17
* Thuyet minh s61i~u va giai trlnh khac
13 cac khoan
31103/2013
d~u hi ad ehinh dai han
+ D~u To
V30
Cong Ty eon
+ D~u to dal han khac
M?nh gid
- D~u to ed phieu
+ Ngan hang TMCP Viet
A
10,000
So'iLtf/llg
D~u narn
149,834,800,000
149,834,800,000
10,000,000,000
10,000,000,000
139,834,800,000
139,834,800,000
cu tri
So'llif/Ilg
Gid tri
8,426,047
139,834,800,000
8,426,047
139,834,800,000
8,426,047
139,834,800,000
8,426,047
139,834,800,000
- D~u to trai phieu
+ Mua trai phieu chinh phu
- Dffu nr tin phieu, ky phieu
- Cho vay dai han
- Dffu nr dai han khac
C(lng
139,834,800,000
18
31/03/2013
Dftu nam
14 Chi phi tra trudc d~li han
- Chi phi tra tnroc v~ hoat dQng TSCB
- Chi phi tra trti
774,547,250
672,494,750
227,000,000
227,000,000
447,547,250
345,494,750
100,000,000
100,000,000
1,470,000,000
1,960,000,000
1,470,000,000
1,960,000,000
412,622,795
455,895,688
229,374,420
259,745,640
Chi tiet gom:
+ Cty CP Thuang Mai SABECO Trung Ta-m
+ Cty TNHH gas Petrolimex
+ Cuac
(cuac vo binli gas)
va bia
+ Cty CP Hung Long (kY quji mua bd hem bia)
15 Yay
va
O(}
ngan han
- Yay ng~n han
+ La khoan nc dai han den han tra trong nam 2013 cho Quy
Bffu r« PT
oe Thi TPHCM
- Phai tra ngtioi ban
+ Cong Ty TNHH Gas Petrolimex
+ Cty CP SX TM Bong Duong
38,890,000
+ CtyTNHH MTV CIDICONS
16,953,000
+ Cty C6 Phan Hung Long
13,300,430
+ Cong Ty TNHH MTV TM DV Bach Di~p
110,083,697
+ Cong Ty CP v?n tai Va DV Petro1imex Sai Gon
171,517,500
+ Cong Ty TNNH MTV CIDICONS
+ Cong Ty TNHH Quang cao va xay dung Gia Long
- Ngtioi mua tra ti~n trirdc: Chi tie't g6m
+ Dai Ly Thuy Li€u
+ Cong Ty TNHH Thuong Mai Thien Nhung
+ Dai ly Thanh Tu
16,953,000
4,021,248
865,900
1y Le Thi Kim Thuy
+ Dai ly Anh Trung
4,021,248
2,136,142
10,000
750,000
25,000
+HQ kinh doanh Pham Ba Bang
+ Dai
3,658,300
25,000
2,111,142
36,000
44,900
- Phai tra ngtrci 1ao dQng
16 Thue' va cac khoan phai nQP nha mrdc
- Thue gia tri gia tang
- Thue tieu thu d~c biet
- Thue xua], nhap khgu
.31/03/2013
921,053,863
Dffu nam
19
- Thue'thu nhap doanh nghiep
563,200,763
- Thue thu nhap ca nhan
1,771,005,284
19,457,536
- Thue' tai nguyen
- Thue' nha cta't va ti~n thue dat
- Cac loai thue khac
- Cac khoiin phi, l~ phi va cac khoiin phai nop khac
Ci)ng
17 Chi phi phai tni
1,503,712,162
1,771,005,284
31103/2013
Dftu nam
31103/2013
Dftu narn
- La khoiin Trich tnrcc tien thue dat phai nop eho Nha Nude
Ci)ng
18 Cac khoan pha! tra, phai ni)p ngdn han khac
- Cty CP ElT PT SG CO.OP
- C6 nrc con lai chua chi
- Le Van Dung
600,000,000
600,000,000
16,151,490,365
16,151,490,365
584,396,524
584,396,524
- Cty Clover VN
180,000,000
- Cty TNHH ILSHIN WOMO
118,410,600
- Cty TNHH Viet My
- Cty TNHH DR CN Tin Thanh
- Cong Ty Cp Sua Qu6e
540,000,000
1,319,140,641
953,127,324
rs
2,600,115,358
- B(>Phan Quiin Ly Khu Cong Nghiep
1,754,000,000
- Cac khoiin phai trii khac
873,984,726
507,331,270
21,823,012,256
22,234,871,441
1,075,143,695
3,253,643,697
31103/2013
El§U nam
31103/2013
El§u nam
4,832,179,000
4,832,179,000
261,800,000
237,627,500
- Khach cuoc vo bmh gas
137,450,000
137,450,000
- Khach circc ba hem bia
60,000,000
60,000,000
Ci)ng
19
540,000,000
Quy khen thtidng, phuc lQ'i
20 Phdi tra da! han ni)i bi)
- Yay dai han n(>i b(>
- Phai trii dai han n(>i b(>khac
Cong
21 Yay
va nQ' dai han
a. - Yay dai han
- Quy El§U Tir Phat Tri~n Do Thi Tp.RCM,
muc dich d~
thirc hien dir an d§u nr Xay dung h~ thong xii'
t?P trung KCN Tay Bite
ly nude thai
co Chi
b. - N<;1dai han
- Thue tai chinh
- Phai tra dai han khac
+ Ky etiQ'e
