Báo cáo tài chính hợp nhất quý 1 năm 2012 - Công ty Cổ phần Đầu tư Phát triển Công nghiệp - Thương mại Củ Chi

CONG TY CO PHAN DAu TU PHAT TRIEN
CONG NGHIEP - THUONG MAl CD CHI

.

Tel: 38.9.21.737 - Fax: 38.921.008
-------

MA

~.

.

fb,c ------

s6 THUE:

0302704764

(Ban hann theo Quyet dinh so.: lS12006IQB.BTC
Nga» 2010312006 ciia BQ Truang BQ Tai Chinh)

""

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(TU NGA Y 01/01/2012 DEN 31/03/2012)


1. Bang din dO'ike't6an

Ddn vi bao cao:CONG TV CO PHAN DTPTCN-TM CO CHI

Milu sO'B 01- DN

Dia chi :A'p Ball Tre 2, Xii Tan An H(\i , Huyen Cli Chi

( Ban hanh theo QD sO'lS/2006/QD-BTC
ngay 20/03/2006 cua B(\ tnidng BTe )

DOl KE

BANG CAN

DO HOP NHAT

TOAN GfUA NIEN

T~i ngay 31103/2012
Dan vi tinlt .,

?

M5 s6

TAl SAN
1

Thuye't

s6

s6

minh

cu6i narn

d§u narn

3

4

5

112,169,105,680

104,664,427,528

80,830,196,729

82,437,322,941

2

A. TAl SAN NGAN H~N (100=110+120+130+140+1'

D6ng VN

100

~-------------~-----------------I~------I-------~
---

va

I. Ti~n

cac khoan tuong duong ti~n

110

1. Ti6n
1----------

---~ ---~ ---------------------

2. Cac khoan urong dircng ti6n
--- - -Ca c khoan d§u tu' tal chinh ng~n ha n
----- .- --------- .. .1.DilLlntng~nhqn

120

2. D\t phong giam gia dilt! tLl'ng~n hqn (*) (2)

129

III. Cac khoan phai tilU ng~n h~n

130

-

--------_.-

,

-

---~--

1,628,196,729
... ,..

_._--

318,722,941

--

----------.---

79,202,000,000

112

---

n.

----

V.OI

III

82,118,600,000

V.02

'

121

- -- - - ----

-----

-- - - - -- -

1. Phai rht! khach hang

_131

2. Td truoc cho ngLioi ban

132
--- -- ..-- ---------133

- ----_.------

3. Phai rim nQi bQ ng~n hSln

--- ----

------

---.- -----

-

- .----

__ 13_4
__

4. Phai thu lheo lien do ke'ho~ch hqp d6ng xay ~~tng

-

~

1

--

140
-- - - 141

._---

_. --

---------

1. Hang ton kho
_._----_._-----_
....
_.
._.2. Dir phong giarn gia hang ton kho (*)
---- _._---_.
v.- T'a i sa- ._-n ng~n
ha n khac
..- - - ..I. Chi phi tra tnroc I1g~n ha n

.----

~

.-

-_._-

-

-

-

149

-

_J,~71 ,?_~J,5~

1,518,274,961

---

..-

_ ..-

2,333,338,586

---

------

---------1--------

1

IV. Hang t6n kho

-- . V.04
-

---

19,255,190,629
14,462,555,652
_. -- .- -----------10,576,435,42~

1

135
v.m
---------.--~.---~-.
6. Dir phong phai tht! ng~n hqn kh6 doi (*)
139
-----1-----1----_·-

--

_

--- -

5. Cac khoan phai thu khac
-----

-

.

7,668,935,245

1

3,266,162,467
~ _.- ._(508,455,000)

----.-

..

(508,455,000)

~-----------------

11,888,397,174
_.

7,637,599,476
--_. 7,637,599,476

-

11,888,397,174

-

150

195,321,148

151

18,360,000

2. Thue GTGT dLiQCkhau trl:i
152
._- 3. Thue va cac khoa n khac pha i thu Nha l1LiOC
154
V.05
--_._---------.
.- _...
4. Hi sail ngan han khac
158
------------ - -- ------ n.
TAl SAN DAI H~N (200=210+220+240+2S0+260
200
-------------- ----_. ----_. --- --- ------J. Cac khoan phai thu da i han
210
------ ---_._-----------------------~---.------ -- --~-.~hai
t~u cia} h~~ cl1.'l kha ch h~n~_
_
211__ _
_

126,949,459

2,664,976

174,296,172
402,460,245,348

16,635,287

-

110,314,172
-

---

402,994,327,654

-

2. V6n kinh doanh d don

vi

3. Pha i rhu da i ha n no i bo

--~~ - - _. - ..-- -4. Pha i thu da i han khac

inrc thuoc
-

-

--

5. Dir phong pha i thu da i ha n kh6 doi (*)
---' --. -._------II. Ta i srin cff djnh
--~.---- --- --- l. Ta i san c6 dinh hiru hinh

212

--

--

213
218
219

__

-- -

V.06
V.07

- ----_.

--

58,424,271,258

220
221

Trang 1

V.08

29,251,136,292

---

56,788,684,431
----

30,0 II ,924,233


------ 222
-223
-- - -224

----------.-------------------

- Nguyen gia

..----------------.

- Gia trj hao mon luy ke' (*)

-------

2. Hi san c6 djnh Ihue lai chinh
- Nguyen gia

-------

- Gia trj hao mon luy ke' (*)

----3.Hisanc6djnhv6hlnh

225

--- --

_.

-- --

----

--

-

_.

---------

V.09
--

- Nguyen gia

-- - -- --Gialrjhaomonluyke'(*)
------------ ..
4. Chi phi xay dung co ban dd dang
--- ---III. Bfft dOng san dftu tu'
-- -_._-- - ---,-.

- Nguyen gia
-

,-

-

-

._.

-

no

V.II

25,764,25],426

240

V.12

203,824,560,090

-

-

I-----'------!----'--'-----------I-----I----I-----

ad ehinh clui hf.ll1

I. Dilu ur va o c6ng ty con
----.---------~---.. -_.-. _ .. ----- ------ --- .-._'~: Dilu ll(~~O c6ng.~ ~ien..!~I, lieE1_~?~nh _ __
---4. D~(phong giam gia dilu tlt tai chinh dai h~n (*)

------ --

258
259

V. Tui san clui hf.ln khae

139,834,800,000
-

-- -------------1--

U9,8]4,800,000
..

TONG CQNG TAl SAN (270

=

100 + 200)

.-

- --

---

1]9,8]4,800,000
----

----.-.----

-- ---------1

376,614,000

--1----1-

261
-- 262

-.---------

_
---

-1-----

V.14

---------

_

139,834,800,000
- -_

-----,-

-

(%,]82,705,310)

260

1. Chi phi tra tnrdc da i ha n
-----'-------------2. Hi sa n rhue thu nha p hoan la i
---------_._---]. Hi san da i han khac

-------

--_.

V.U

-

206,048,729,223
--_.
--242,4]1,4]4,533

(]8,617,514,44])

- - -- - ---

250
------1----'1251
--- ---- _ ..
_252__
_ _
-

-

--

242,442,074,5]]

(291,067,185)
_ .. _-23,344,8]6,474

-------

_..

242

3,722,990,909

-------

..

----.- -

- Gia tri hao men luy ke' (*)

--

014,109,369)

-

-

- -----

],722,990,909

-- ------

241

1--=-"-----"'------------------

]. Dilu tltdai h~n khac

-- -1---------1
3,408,881,540
3,431,923,724

--

229

-

-

----

V.1O

228

-

-

-----

227

--------

IV. Cae khoan dftu tu'

226

------- --------,-------,
43,616,975,094
43,596,984,185
----------- ---------(14,365,8]8,802)

(U,585,059,952)
- -- -------

-----

-

322,114,000

--1------------

V.21

268

]76,614,000

]22,114,000

270

514,629,351,028

507,658,755,182

NGUON VON
A. NI. NQ ngan han
-------.._-----I. Yay va nQ ng~n h~n

----

_

= -------310 + 330)
-

--------

- --

-----------

------- ------2. Phai Ifa ngiro! ban
----------------- -]. Ngl(oi mua Ira ti€n tnroc
---------_
.._------- -_._-4. Thll~ va cac khoanJ~hai nQP Nha mtdc__

----

]00

-

] 10
]11

-- - -

.~

] 15

6. Chi phi phai tra

] 16

-

--

- -

------

] 14_

368,802,150,182

--

V.15

]12
-- -]U

5. Phai Ira ngltoi lao dong

--.-

364,948,885,430
- ------ --29,4J4,30J.832
26,574,820,814
_.,------

1,470,000,000

-_.

1,984,608,518

_._-----

V.16

-- --_. -----

V.17

tr~_phai n?y ng~E1h~n khac

_. _ ]19

10. D~( phong pha i Ira ngd n ha n
-_. ---- --I!. Quy khen thudng , phuc IQi
-----II. NQ dili ha n

__V~18 __.

-

----,--

15,791,220
---- -- _. _._-1,914}]0,782

299,200
}7~:92~,J.4.!..

-_.-

--_._---------- _.
-- --. ---- - ---~---~7.Phai tra nQibQ
]17
----------_ .. _---- _.
-- ---._-- -8. Phai.!r<1tl~.? lie'r~_~_t~_e'_ho~~.:..~qf>.~61~g
~ay cl~rn~ 318 _ _
_
~~~<:.~~a~l~ai

-

-- --

1,960,000,000
------ - -1,076,652,73]

1,0]8,468,286

2U65,1]6,777

1,0]8,468,286

__~]1:0~,6~3_

]20

--

]n

1,625,566,249

],989,379,8]2

]]0

339,387,8-18,350

3]8,]74,064,616

]]1
-

]]2

104,9]7,122

Trang 2

114,945,122


,-----------_._----9. Quy phat tri~n khoa hQc va cong ngh~
n. VON cm) SO HUU ( 400 = 410 + 430)

---,----,
339

_. -.-

...~.

-,-------,

--

--4oo-·--·-145~82-~20-O~46142,70-9:s69,752
.---

I.VO'n chu sa hii'u

410

1. Van d§u ttt cua chu sa hitu
---------2. Th~ng dtt van c6 ph§n

.-

411

._-

145,827,200,846 142,709,869,752
-_._-_._90,000,000,000
90,000,000,000
---~---. -- -----41,790,000,000
41,790,000,000
--------- - -- -_._- ------ ~. --.-_.
V.22

412
._---- -3. Van khac cua chu sa huu
413
-.~-.~-..
._- -- ------- --.- ---.--_. -------4. C6 phie'u quy (* )
414
(4,118,929,325)
(4,118,929,325)
._---_._--- ----_.
-------------5. Chenh I~ch danh gia l1;litai san
415
-------.------ - -- --6. Che nh lech ty gia hoi doa i
416
---------------... ------ ------ -------- ._---7,873,442,922
7. Quy d§u ur phat tri€n
417
7,873,442,922
--- ---7,165,356,155
7,165,356,155

8. Quy dir phong tai chinh
418
----

-----_.

9. Quy khac thuQc van chu sa huu

419

10. LQi nhu~n sau thue' chtta phan phoi

420

11. Ngu6n van d§u ttt xay dtfng celban

421

-,1----

---

-1----1----'--

.---- - - ----·---1

3,117,331,094

----1----1

II. NguBn kinh phi va quy khac

430

---1----1---

1. Quy khen thttang, phuc lQi
2. Ngu6n kinh phi

431
--_._----432
v.zs

-~-~---

---

3. Nguon kinh phi ail hlnh thanh tai san c6 dinh
TONG CQNG NGUON VON (440

,;

?

= 300 + 400)
A

.-- --.-

-----------.--~-

--·----1

433

440

514,629,351,028 507,658,755,182

...?

A

,...,"

",:"

".

CAC CHI TIEU NGOAI BANG CAN DOl KE TOAN

CHITIEU

Thuyet

s«

se'

minh

cuo] narn (3)

d§u narn (3)

L Ta i san thue ngoa i

24

2. V~t tu', hang h6a nh~n giU hQ, nh~n gia cong

-·1----1-------_·

--1------1

3. Hang h6a nh~n ban hQ, nh~n ky giii, ky cu'<;!c

4. N<;! kh6 doi dfl xiily

I---'---------<....-------·-~-------·

S. Ngo~i t~ cac lo~L

- ~-

--.-

-..
-

_

- _·------1

- ...
-- ---

6. DI1 toa n chi SI1 nghiep, du an

NgtiO'i l~p bi~u
(Ky, ho ten)

~

Nguy~n Thi Tie'n

..

vn

Thi B~ch Tuye't

Trang 3

.----I


2. Bao cao ke't qua heat dQng kinh doanh giua nie n dQ
Don vi bao do: CO G TY CPDTPTCN-TM CD CHI
Dja chi:

Ap

Milu s6B 02 - D

xs Tan An HQi Huye n Cu Chi

Bau Tre2,

( Ban ha nh theo QD s6 lS/2006/QD-BTC
nga y 20/0312006 cua Be) tnrong BTC)

BA.OCA.OKETQuA

HOATDQ

GKI

HDOA

HH0p

HAT

Qui I am 2012
( Tli ngay 01/01/2012 den 31/03/2012)

Dan vi tinn :D6ng VN
?

A

CHITIEU

Ma so'

minh

QUI I

Liiy ke' W dilu narn de'n cu6i quy nay

Narn truck

1

2

1. Doanhthu ban hang va cungca'pdjch V\I
-----------

-

2. Cac khoan ghimtru doanhthu
~-------"'-------------1----1---3. Doanhthu thudn v@ban hang va cungdi'p

----

3

01
02

-----

----

djch vu ( 10 = 01- 02)
1--'--------'---'--------''-----------1-----1----1------1-----4. Gia v6n hang ban
11
1-----"'------------1----5. LQ'inhu~ngOpv@ban hang va cungcap
20
- -----------

-----------

7

6

96,925,153,922 70,413,552,816 96,925,153,922 70,413,552,816
--------1--------

10

1------------"'------"'---'"----

5

4

VL2S

-

am truce

--- -

- ------

---

96,925,153,922 70,413,552,816 96,925,153,922 70,413,552,816

-

--------1------1
VL27 90,815,807,758 63,930,586,083 90,815,807,758 63,930,586,083
-- --1------'-----'----'--1----''-6,109,346,164 6,482,966,733 6,109,346,164 6,482,966,733

-

-

- ----

- - -- - --

----

-----------I-~---'---'----I

dich vu ( 20 = 10- 11)
6. Doanhthu hOl.ltdongtai chinh
7. Chi phi tai chinh
------- -- --

21

VL26
- -- ----Vl.28
22

---

---------------_.
9. Chi phi quan IS'doanhnghi~p
10.LQ'inhuan thuan tUhoat dongkinh doanh
.-------[ 30 = 20+ ( 21-22) - ( 24+ 25 ) 1
1-=---------'------'---------'--"--------II. Thu nhap khac
- -- ------ ------------_._--12.Chi phi khac

47,984,221
47.984,221

30
4,347,453,551 13,884,274,648
-------------- ---

-

-------------------------------

2,260,925,246 11;203,625,887
-- -- --- -----47,984,221

-..-.

47,984,221
-- -- - -- -- ------24
2,435,675,962 2,324,530,084 2,435,675,962 2,324,530,084
------,----- -... ._------------ -----25
1,587,141,897 1,429,803,667 1,587,141,897 1,429,803,667

8. Chi phi ban hang

--

--

13.LQ'inhuan khac (40 = 31 - 32 )
1---'---'-------------1-1~:Tang IQ'inhuan ke'toan tnto5_~hue'
=

2,260,925,246 11,203,625,887

?~
_.)

- Trang do : Chi phi Hii vay

(50

--

.-31
32

------1------1---25,209,866
-------------216,221,958

------

.. -----

--.--- -------

-

--- -

4,347,453,551 13,884,274,648

- -1------1·----- -

22,255,703

25,209,866

22,255,703

53,348,769

216,221,958

53,348,769

- -

-

- -

------

-1----'--------'----

40
(191,012,092)
(31,093,066)
(191,012,092) (31,093,066)
--1----1-------------- ------'--1--'-----'--------'---50__ 1----1--4,156,4~:t,.~5?- _ 13,853,181,582__ 4,!.?_62441,45913,853,181,582

30 + 40)

_lj~C~hi

thue'T l~_1 hien hanh

16.Chiphithue'T

Dlhoiinll.li

17.LQ'inhuan sau t hue'thu nh~pdoanh nghiep
-( 60 = 50- 51- 52)
--------- -18.Liii cd ban tren c6 phieu (*)

51

VUO

52

VUO

60

70

1,039,110,365

1,06S,677,S95

1,039,110,365 1,068,677,895

3,117,331,094 12,7X4,503,6X7 3,117,331,094 12,784,503,687

354

1,452

354

roan trudng

Ngu'oi l~p bi~u

Ke'

(Ky .ho ten)

( Ky, ho ten)

~
Nguyen Thi Tie'n

Vfl Thi Bach Tuyc]

-------

1,421


3. Bao cao lu'u chuyen ti~n t¢ giiJa nie n dQ
Ddn vi bao do:CONG

TY CP DTPTCN

Milu s6B 03a - DN

- TM CD CHI

Dia chi :Ap Bau Tre 2, Tan An HQi, huye n Cii Chi, Tp.HCM

( Ban ha nh theo QD

so lS12006/QD-BTC

ngay 20/03/2006 cua BQ tnrdng BTC)

BAO CAO LUU CHUYEN TIEN Tt GIUA NIEN

DO H<)P NHAT

( Thea phuong phap true tie'p )

Naill QUI 112012
Don vi tinn :Dbng VN
CHI

rn;u
1

I. Luu chuyeri ti~n tli hoa t dQng kinh doanh
1. Ti~n thu nr ban hang, cung cap dich vu va doanh thu khac
2. Ti~n chi In'i cho nguoi cung cap hang hoa va dich vu
3. Ti~n chi tra cho ngiroi lao dong
4. Ti~n chi tra lai vay
5. Ti~n chi nQP thue thu nhap doanh nghiep

6. Ti~n thu khac tL( heat dong kinh doanh
7. Ti~n chi khac cho h01;1tdong kinh doanh
Luu chuyen ti~1l thudn tic hoat di)llg kinb doault
II. Luu chuyen tie n tli hoat dQng diiu tu
I. Ti~n chi M rnua sarn, xa y dung TSCD va cac TS da i han kha c
2. Ti~n thu ur thanh 1)1, nhtrong ban TSCf) va cac TS da i ha n khac
3. Ti~n chi cho vay, mua ca c cong C~l n<;Jcua cac don vi kha c
4. Tien thu hoi cho vay, ban la i cac cong cu no cua don vi kha c
5. Ti~n chi ogu ur, g6p v6n VaG don vi kha c
6. Ti~n thu h6i og u ur g6p v6n VaG don vi khac
7. Ti~n thu lai cho vay, c6 tire va loi nhua n dL(<;ICchia
Luu chuyen ti~1l thudu tic hoat di)llg ddu tit
III. Luu chuyen ti~n tli hoat dQng tai chinh
1. Ti~n thu lef pha 1 ha nh c6 phieu, nh~ n g6p van cua chu Sd hiru
2. Ti~n chi tn'i van g6p cho cac chu sd hiru, mua lai c6 phieu
cua doanh nghiep da pha t ha nh
3. Ti~n vay ngan ha n, da i ha n nha n dL(<;IC
4. Ti~n chi trel no g6c vay
5. Ti~n chi tra no thue ta i chinh
6. C6 urc, loi nhua n da tnl cho ChLIsd hiru
Luu chuyen tdll thudn tif hoat dong tai chinli
Luu chuyen tie n thuan trong ky ( 50 = 20 + 30 + 40)
Tien va tu'dng duong ti~n diill ky
Anh huong cua thay d6i ty gia h6i doa i guy d6i ngoa i t~
Ti~n va tuong du'dng tie n cuo] ky ( 70 = 50 + 60 + 61 )

M5 so'

Thuyet

minh

Nam nay

Narn truoc

3

4

5

2
01
02
03
04
05
06
07
20

99,699,608,642
( 100,288,984,281)
(2, I02,0 I 1,5 15)
(289,722,996)
19,918,602,519
(15,672,821,630)
1,264,670,739

83,412,00 1,446
(84,664,562,180)
(2,064,736,947)
(47,984,221)
(2,905,229, I07)
44,091,052,514
(17,536,878,568)
20,283,662,937

21
22
23
24
25
26
27
30

(2,615,617,524)

(6,998,881,475)

233,820,573
(2,381,796,951)

2,821,075
(6,996,060,400)

31
32

-

(1,938,486,415)

33
34
35
36
40
50
60
61
70

(490,000,000)

(490,000,000)
(1,607,126,212)
82,437,322,941
80,830,196,729

Ngu
( Ky,

Liiy ke' tu d§u narn de'n cu6i quy nay

ho ten)

vn Thi Bl)ch

Tuyet

33,436,000,000
(33,926,000,000)

(2,428,486,415)
10,859,116,122
61,943,165,595
(2,357,029)
72,799,924,688


4. Ban thuyet minh ba o cao ta l ehfnh
Dun vi bao do: Cong ty

Milu s6B 09· NO

C6 phan D§ll tu Phat

tri~n

( Ban hanh lheo QD so' lS/2006/QD·J3TC

Cdng nghiep - Thu'dng mai Cll Chi

ngay 20/03/2006

cua Be) tnlO'ng J3TC )

Dia chi :A'p nall Tre 2, Tfin An HQi, huyen cc Chi, Tp.HCM
?

,,'

BAN THUYET

"""

.r.

MINH BAO CAO TAl CHINH HQ'P NHAT
Q1U I Ntim 2012

I. D~e c1icimhoat c1Qngcua doanh nghie p
1. Hinli

tluic sd hiiu VOlt: Cong ty C6 Phan

2. Unit vue kinli doanli : Kinh doanh thuong ma i xufit nh~p khifu, co sd ha tllng Khu cong nghiep
3. Nganb Ilg1d kinli doauli

* Kinh

doanh

: Mua ban

mua ban cac ma

t

xa ng dllu

hang nong sa n, thuy ha i san, thuc phifm, corig nghe phifm, hang ti~lI thLI

ccng nghiep, kirn khi dien may,

hang trang tri nQi that, hang tieu dung cao cap, v~t lieu xay dung, hang

may ma c, v~t tu nguyeri nhien lieu, khi hoa long.

* Xa y dung nha xudng,

* Xa y dung

kho, nha ban cho thue , chuyen nhuong bat dong sa n.

cac ccng trinh corig nghiep dfi n dung, cong trinh du

* Kinh doanh nha hang trong Khu cong nghiep
* Kinh doanh kha ch sa n
* Dich V~I lao dong, qua ng ca o thuong ma i, l~ tan,
* Dgu tu kinh doanh co sd ha dng Khu corig nghiep.

duong,

san l~p mat bang.

v~ sinh cong nghiep, trong va cham soc cay xanh,

4. D~e c1icimhoat c1Qng ciia doanh nghie p trong narn tni ehfnh co anh Inidng (1e'n bao cao ta i chinh

II. Ky ke' toa n, don vi ti~n t~

sit

dung trong ke' torin

1. Ky kt todn tuim:

*

Nien dQ ke toa n cua ccng ty: B~t dllu tL( ngay 01 thang Ol ket thuc va o nga y 31 tha ng 12 hang narn.

Ba o ca o tai chinh

nay duoc l~p cho

ky

ba o ca o tL( ngay 01 tha ng 01 na m 2012 den nga y 31 tha ng 03

na m 2012
2. Don vi

ti~1I

I? Sit dung troug l<:ttoau

Dong Viet Na rn (VND )

III. Chuftn rnuc va ehe' elQ ke' toa n a p dung
1. - ChttlQ kttoall

tip du ng : Che dQ ke loan doanh

nghiep thuc hien theo Quyet dinh s6 15/2006/QD-BTC

nga y 20/312006 cua BQ trudng BQ Ta i Chinh
- Chudn mire ke' toan a p dung:

*

Quyet

dinh s6 149/2001/QD.BTC

nga y 31112/2001

cua BQ tnrdng

BQ Ta i Chinh v~ viec ban hanh va

cua BQ trudng

BQ Ta: Chinh v~ viec ban hanh va

cua BQ tnrdng

BQ Ta i Chinh v~ viec ban hanh va

cong b6 bdn chuff n muc ke tea n Vi~t Narn (dot I)

* Quyet

dinh s6 165/2002/QD.BTC

nga y 31112/2002

co ng b6 sa u chutin mire ke toa n Viet Naill (dot 2)

*

Quyet

dinh s6 234/2003/QD.BTC

ngay 30112/2003

ccng b6 sa u chuan muc ke toa n Viet Naill (dot 3)
* Quyet dinh s6 12/2005/QD.BTC
nga y 15/02/2005

cua BQ

trudng BQ Ta i Chinh v~ viec ban ha nh va

cong b6 sa u chuar: muc ke toa n Vi~t Na m (dot 4)

*

Quyet dinh s6 100/2005/QD.BTC

nga y 28/12/2005

cong b6 bdri chufin rnirc ke loan Viet Naill (dot 5)

cua BQ tnrong BQ Ta i Chinh v~ viec ban hanh va


2

2. Tuyen bf/ vi viec luan Ilui. ehua.'n mite let loan va eltt do kt loan :

*

Ba

o

ca

o

Uti

chinh

na

m

duoc

lap

va

bay tua

trinh

n

thu

ca

c

quy dinh cua chufln

ke

muc

toa

so 21:

n

"Trinh bay ba o cao ta i chinh" va che. dQ ke toa n doanh nghiep hie n ha nh do BQ ta i chinh ban hanh

* Ba o ca o ta i chinh

giG'a nien dQ diroc I~p

va trlnh

bay tua n thf ca c quy dinh cua chuan

muc ke roan so

27 " Trinh bay ba o ca o ta i chinh giira nie n dQ " va che' dQ ke toa n doanh nghiep hien hanh do BQ tai

chinh ban ha nh.

s.uu»

llll?c ktloan

duus : Nh~t Ky

ap

chung

4. D~c oi~rn hoa t oQng cua doanh nghie p trong nam tfli chinh

co a nh

huring de'n bao cao tfli chinh

IV. Cac chinh sach ke' toa n a p dung
1. Nguyell Ide ghi Ilhalt cae khoall lie'll va cae lelwan {I((II/g {litdllg lie'll
- Ti~n va cac khoa n dirong dirong ti~n bao gorn ti~n mat ta i quy, ti~n gL(i ngan hang, cac khoan dftu ur
ngiin ha n, e6 thai ha n thu h6i hoa c dao ha n khorig qua 3 thang,

e6 tinh thanh khoa n eao, khong c6 dli ro

trong chuyen d6i tha nh tien, phu hop vdi guy dinh cua chuan muc ke toa n so 24"
ti~n W' ban ha nh kern theo quyet dinh so I 65/2002/QD.BTC

nga y 31/12/2002

Brio cao

Il(U

chuyen

cua BQ tnrdng

BQ tai

Chinh,
- Phuong pha p chuyen d6i cac d6ng tien khac ra d6ng tie n sU'dung trong ke toa n

Dong ti~n SL(dung trong ke roan la d6ng Viet Narn. Viec chuyen d6i ca c dong ti~n khac ra Dong
Vi~t Narn theo ly gia hoi doi thuc te hca c guy d6i thee ty gia do

ta i thai di~m pha
dL(<;1C
Quoc

t sinh

phu hop vdi di~u II" don

HQi nude Cong

V!

gftn hang nha nude Viet Narn cong bo

tinh sU' dung trong ke toa n" cua Lua

t Ke

Toan dii

Hoa Xa HQi ChLI Nghia Viet Narn khoa XI, ky h9P thu 3 thong qua nga y 17

tha ng 06 na m 2003.
2. Ngllyen fdc ghi Ilhall hallg 161lkilo
- Nguyen tile ghi nhan hang t6n kho (hang h6a mua v~ d~ ban) : Theo gia thuc te mua hang
- Phuong phap tinh gia tri hang t6n kho: Theo phuong phap nhap tnroc, xua't tnrdc
- Phuong phap ha ch toa n hang t6n kho: Theo phuong phap ke khai thirong xuye n

- Phuong pha p I~p du phong giam gia hang t6n kho : euoi ky ke roan na m, khi gia tri thuan

c6 th~ thuc

hie n ducc cua hang t6n kho nho hen gia goc thl pha i I~p du phong giti m giri hang t6n kho.

* Mtic

trfch I~p du pho ng theo c6ng thuc :
Luong

v~ t ur

ha ng hoa thuc

Mire du pho ng gid m gia v~t tu hang hoa

=

te t6n kho ta i

x

(Gia goe ha ng t6n

Gia tri rhuan c6 lh~

kho thee s6 sach

thuc hien dircc cua

kelOan

hang t6n kho)

thai di~m I~p

ba o ca o ta i
chinh

Lap du phong gia m giri hang 16n kho tufi n lhll cac chufin rrurc ke loan so 02" Hang 15n kho" ban
ha nh kern

thee

228/2009rrT-BTC

Quyet

dinh so 149/2001/QD.BTC

nga y 07112/2009clla

nga y 31112/2001

cua BQ tnrdng

BTC

va IT

BQ tnrcng BQ ta i chinh v~ hirdng diin ehe dQ trich I~p va sU'dung

cac khoa n du phcng giarn gia hang t6n kho, t6n tha't cac khoa n dfiu
bao ha nh sa n phfim, hang hoa , corig trlnh xa y liip ta i c\oanh nghiep.

nr [ai chinh, no pha i thu kh6 ooi va


3

3. Nguyell Ide glli Illliin va khlill hao TSCD va biit dong sail da'u tLi
- Nguyen

Hic ghi nhan

Nguyen

uk

TSCD

( hiru hmh,

vo hinh, thue tai chinh

):

ghi nha n TSCD hiiu hinh : Viec ghi nhan gia trj TSCD hiruhlnh

gia thuc te hinh tha nh

ta i san (theo nguyen

gia ) .Ca c ta i san

trong s6 ke toa n ghi theo

diroc ghi nha n la TSCD hiru htnh phai thoa

man d6ng thai tilt cil bon tieu chLian :

- Chac chrin thu dL(c,1C
lei ich kinh te trong tuong lai tt( viec SL(dung ta i san do.
- Nguyen

giri tai san pha i duoc xac dinh mot each dang tin c~y .

- Thai gian SL(dung

L(OCtinh tren 01 na m.

- C6 du tieu chuan gia tri theo quy dinh hien ha nh.
Va tua n thll chuan
149/2001/QD.BTC
Nguyen

rnuc ke roan

so' 03 " ta i san co' djnh h[,(u hinh"

ban ha nh kern theo Quyet

djnh so

nga y 31112/2001 cua BQ trudng BTC

tifc ghi nh~n TSCD vo hinh: Vie c ghi nhan gia trj TSCD vo hinh trong s6 ke toan ghi theo

gia thuc te hlnh tha nh tai sri n ( theo nguyeri

gia ). MQt ta i san dL(c,1C
ghi nha n la TSCD vo hinh phai thoa

man d6ng thai 3 yell to': tinh c6 th~ xac dinh duoc khn na ng ki~m soar, lc i ich kinh te trong nrcng lai va
b6n tieu chuan nhir ghi nha n TSCD vo hlnh d6ng thai tuan thLI cac quy dinh chuan mire ke toa n so 04 "

Ta i sa n co' dinh va hinh "ban ha nh kern iheo quyet dinh so' 14912001/QD.BTC

nga y 31112/2001 cua BQ

trudng BQ ta i chinh.
Nguyen tac ghi nha n TSCD thue tai chinh :
- Phuong phap khfiu hao TSCD (hUll hinh, va hinh, thue tai chinh)

*

Phuong

pha p khfiu hao TSCD h[,(u hlnh, TSCD va hlnh : phirong

nga y 20110/2009

Thong tv 203/2009/TT-BTC

pha p khilll hao dirong thing theo

cua BTC hirdng dan che' dQ qua n 19 SLrdung va trich khilll

hao TSCD

*

Phuong pha p khau hao TSCD thue ta i chinh.

4. Nguyen Ide gfli "fllill
- Nguyen

va khlill hao biit dong sail drill III

t~c ghi nha n btt dong

san dgu tu : viec ghi nhan gia trj bilt dong sa n trong s6 ke roan ghi nhan

gia trj thuc te hinh tha nh bilt dong san ( theo nguyen

gia)

Viec ghi nhan bilt dQng sa n dgu tu tuan thLI quy dinh cua chfi'n mire ke toa n so' 5" bilt dong san dgll
tu " ban ha nh kern theo quyet djnh so 23412003/QD.BTC
- Phuong pha p khau

20312009/TT-BTC

hao bilt dong san dflu tir:

ngay 20/10/2009

nga y 3011212003 cua BQ

Phuong pha p khilll

cua BTC hudng

hac dircng

trudng BQ tai chinh
thing

theo Thong tu

dan v~ Ban ha nh che' dQ qua n 19 SL(dung va trich

khau hao Ta i sa n co' dinh.

5. Nguyen tde ghi nhlill eae khoan driu

tit

lai ehinh

- Ca c khoa n dgu tir va o corig ty con, cong ty lien kel, v6n g6p va o co SCikinh doanh d6ng ki~m

soar

-Cac khoa n dfl II tv chung khoa n ngif n ha n: dfl u tu ngi\ n ha n.da i ha n kha c:ghi nh~ n theo gia goc

nr ng~ n ha n, da i ha n
* L~p du pho ng giarn gia dall nr chung khoa n : cudi nien dQ ke toa n, khi kh6a s6 I~p ba o ca o ta i chinh,

- Phuong pha p I~ P du phong gia m gia da u

neu gia thj tnrong

cua clurng khoa n rna Cong ty dang SCihtru bi.gia rn so vdi gia chung khoa n dang hach

toa n tren s6 ke toan, Ccng

ty lap du phcng giarn gia dau ur chirng khoa n:

Muc trfch l~p du pho ng

dLiQ'c

tinh theo co ng thuc:


4

So lirong cluing

Mire du phcng gia m gia d§ u tu chung

khoan

khoa n bi gia m

=

gia ta i thai

x

ditim I~p Ba o

Gia chtrng khoa n

Gia chirng khoan

dang ha ch toa n

th ~(c te' tre n thi

tren s6 ke' toan

trucng

ca o ta i chinh

Viec I~p

dir phong gia m gia d§u ur chung khoa n then quy dinh cua ch1l5n muc ke' roan va thong tu

so 228/2009rrT-BTC

nga y 07/12/2009 cua B9 ta i chinh v~ hirdng dfin che' 09 trich l~p va SL(dung cac

khoa n du phong giarn gia hang t6n kho, t6n that ca c khoan d§lI

(L(

tai chinh, no pha i thu kh6 doi va bao

ha nh sa n pharn, hang h6a, ccng trinh xfty I~p ta i doanh nghiep,

*

I~p

dir

phong t6n that dfiu

ur

tai chinh : cuoi nien d9 ke' toa n khi kh6a s6 I~p ba o cao tai chinh, ne'u

von g6p thuc te' cua ca c be n ra: t6 chuc kinh te' Ian hen von chu sa hC(u thuc c6 ta i thai oitim bao cao tai
chinh cua t6 chirc kinh te', Cong ty I~p du phong t6n that dfiu tu tai chinh. Viec I~p du phong nay tua n
thtl chuan rmrc ke' toa n va thong
che'd9

ur 22812009/TI-BTC

ngay 07112/2006 cua B9 tai chinh v~ hirong dfin

trich I~p va su dung ca c khoa n dir phong giji m gia hang t6n kho, t6n that cac khoan dfiu nr tai

chinh, no pha i thu kh6 do i va ba o hanh san ph5m, hang hoa , cong trinh xfiy l~p ta i doanh nghiep.

6. Nguyen tdc glti nluin va VOll hod cdc chi phi di vay:
- Chi phi di vay khi phat sinh ducc hach toa n van chi phi sa n xuat kinh doanh trong ky ngoai trlf cac
khoa n chi phi h9i du oi~u kie n von hoa. VI v~y khi pha t sinh chi phi di vay Corig ty phan biet muc dich
su dung cua tang loa i v6n vay, tnrcng hop pha t sinh cac khoa r: von vay chung trong do co St( dung cho
muc dich dfiu tu xay dung hcac lien qua n de'n tai sa n da dang Olf<;1Ctinh va o gia tri cua ta i san (dlf<;1C
von hoa ) tht xa c dinh ty I~ von h6a dti xa c dinh chi phi di vay. Ty I~ von h6a xa c dinh tuan thu chuffn
muc ke' toa n so' 16 " Chi phi di vay ". Ban ha nh kern theo Quye: dinh so 165/2002/QD.BTC

ngay

31112/2002 cua B9 tnrdng B9 Ta i Chinh.
7. Nguyen Idc ghi Ilhlin va VOll hoa eae khoall chi phi klIae
- Chi phi tra tnroc:

*

Chi phi tra trudc ngifn han : Corig cu, dung cu xllat dung I lfin vCJigiri tri ICJnva ccng C~I,dung cu c6

thai gian sfr dung duoi I na m ha ch toa n van TK 142.

* Chi

phi tra tnrdc elai ha n:

. Cong cu xufit dung

I lfin vdi gia tri ICJnva ban than cong cu, dung cu tharn

gia van heat dong kinh

doanh tren I na m tai chinh pha i phfi n b6 eI§n van ca c ooi duong chiu chi phi trong nhieu na m .
. Stfa chira ICJnTSCD rna Cong ty chua trich inroc van chi phi.
- Phuong pha p pha n b6 chi phi tra tnrdc : phirong phap ducng th~ng.

8. Nguyell ldc ghi Ilhlill chi vM plllli Ira :
Cong ty ghi nh~ n va 0 chi phi pha i tnl la so ti~n thue da't theo hop dong

9. Nguyen Ide va plu(o'ng pilar ghi Ilhall cac khoall dd rhollg pllai Ira


5

- Cac

du' phong pha i td pha i

khoan

man ca c di~u kien quy dinh trong chufln

thof

mire

ke'

so 18"

roan

Cac khoa n du phong, ta i sa n va n<;fti~m tang" ban ha nh kern thee quyer dinh so 100/2005/QD.BTC

nga y

28112/2005 cua BQ trudng BQ ta i chinh.
10. Nguyen tde ghi nhiin VOlt ell/i slJ' lUlu
- Nguyen t~c ghi nh~n von dau ur cua chu sd hiru, tha ng du yon c6 phan, yon khac cua chi'! sd hfru

* Von

dau tu cua ChLI sd hfru : diroc ghi nha n thee so yon thuc gop cua cac c6 dong.

* Tha ng du

von c6 phan:

+ Dircc ghi nhfi n theo so che nh lech IOn hon gi["fa gia thuc te' pha t ha nh va rnenh gia c6 phieu khi
cong ty pha t ha nh c6 phieu tang yon dieu I~.

* Von

khac cua Chu sd hiru:

- Nguyen

ty khong duoc

t~c ghi nha n che nh le ch da nh gia la: ta i sa n: Cong

duoc da nh gia la i khi co quyet dinh

tl;f da nh gia la i ta i san

chl

Nha niroc.

cua

dc ghi nh~n che nh lech ty gia : Cuoi na m ta i chinh khi khoa 56 I~p ba o ca o t~li chinh, cac

- Nguyen

khoa n muc tien t~ co goc ngoa i t~ bao g6m so du ca c ta i khoa n tien ma t, ti~n glfi, ti~n dang chuySn, cac
khoa n no pha i thu, no pha i trel diroc da nh gia 11;1
i theo ty gia giao dich binh qua n tren thi tnrcng

ngoa i t~

lien nga n hang do ngan hang nha nuoc Viet Nam cong bo ta i thoi di€m cuoi na m tai chinh, khoan chenh
lech ty gia hoi doa i do da nh gia la i diroc ha ch roan va o TK 413 " Chenh lech ty gia hoi doa i" va duoc
xi't 19 nhu sau:

+ f)oi vdi chenh lech ty gia hoi doa i pha t sinh do viec da nh gia la i so du cuoi narn la ti~n mat, ti~n gLfi
ngfi n hang, ti~n dang chuyen, ca c khoa n n<;fngdn ha n ( I na m trd xucng) co goc ngoa i t~ ta i thoi di€m
I~p ba o cao ta i chinh,

thl khong ha ch loan va o chi phi hoa c thu nhfip ma d€ so du tren ba o ca o tai chinh,

dau narn sau ghi but toa n ngucc la i o€ xo a so du.

+ f)oi vdi truong hop che nh lech ty gia hoi doa i pha I sinh do vie c oa nh gia la i so du cudi na m cua cac
khoa n no da i ha n (tren

1 na m ) co goc ngoa i t~ ta i thoi di€ml~p

- f)oi vdi no pha i thu dai ha n: Sau khi bu trir tnrong
nhap ta i chinh trong
- f)oi voi

no

pha

i tra

ba o ca o tai chinh:

hcp che nh lech ty gin tang diroc ha ch toa n va o thu

narn. Nguoc la i, che nh lech giarr: duoc hach toa n va o chi phi ta i chinh trong narn.
da

i ha

n:

Sau khi

bu

trir, trucng

hop

che

nh

lech

ty gia tang

h1;1Chtoan

diroc

va

chi

o

phi tai chinh trong na m, truong hop chenh lech ty gia dua va o chi phi lam cho ke't qua kinh doanh cua
cong ty bi 16 thl pha n b6 mot phan chenh lech ty gia cho na m sau d€ Cong ty khong bi 16 nlurng

rmrc

ha ch toa n va o chi phi trong na m it nhat cling bhng chenh lech ty gia cua so du ngoa i t~ da i ha n pha i tra
trong

na

m

do. So

chenh

lech

ty

gia

can la i

se

diroc theo d6i va

tiep

t~IC

sau nlurng toi da khong qua 5 na m.
Truong hop che nh lech gia rn thl duoc ha ch roan va o thu nhap ta i chinh.

pha

n

b6 va

o

chi phi cho

cac

na

m


6

+ Cherih lech ty gia h6i dca i do da nh gia la i cudi na m ta i chinh cua ca c khoa n rnuc tien t~ co g6c ngoa i
t~ va chenh lech ty gia h6i doa i oa thuc hien trong giai doa n oau tu xft y dung co ban (giai dean truck
hoa t dong) OL(<,1C
pha n a nh luy ke tre n bang can d6i ke toano Khi ket thuc qua trinh dau
wan bQ che nh lech [y gia h6i doa i [hL(C[e pha t sinh trong sinh trong

LL(

xay dung ,

trong giai doa n dau nr xay dung (10

hoa c lai ty gia h6i doa i) khong tinh vao tri gia TSCD ma otJ<,1C
phfi n b6 dan va o chi phi ta i chinh hoac
thu nh~p ta i chinh cua cloanh nghiep, thai gian pha n b6 khong qua 5 narn khoar dong. 'Viec ghi nhan chenh lech ty gia h6i doa i wan thu chufi'n muc ke toa n so' 10" Anh lurdng cua
viec thay 06i ty gia h6i doa i" ban ha nh kern theo quyet dinh so' I 65/2002/QD.BTC
BQ tnrdng

BQ ta i chinh va thong tLfs6201/2009/TT.BTC

ngay 31112/2002 cua

nga y 15110/2009 cua BQ tnrdng BQ tai chinh v~

huang clfin xLf ly cac khoa n cherih lech ty gia trong cloanh nghiep.
- Nguyen tac ghi nh~n loi nhua n chira phan phdi:
L<,1inhua n sau thue' chua pha n phdi pha n a nh tren bang can d6i ke roan la so' lei nhuan IL( hoar dong
SXKD da trlt di chi phi thue' TNDN

hier: ha nh va ca c khoan di~u chinh clo ap dung hoi to' thay d6i chinh

sa ch ke tca n va dieu chinh hoi to' sai sot trcng yeu cua ca c na m tnrdc.
11. Ngllvell

Ide va plll/dllg

plutp glIi Ilhall doallh

11/11

- Doanh thu ban hang: Vie c ghi nhan cloanh thu ban san phfi'm, hang ho a cua Cong

ty thuc hien thoa man

dong thai eel na m oi~u kie n quy dinh trong chufi'n muc ke toa n so' 14 " Doanh thu va thu nh~p khac" ban
ha nh kern theo quyet dinh 149/2001/QD.BTC
- Doanh thu cung cap dich
man dong

V~I:

ngay 31/1212001 cua BQ trudng B9 tai chinh.

viec ghi nha n doanh thu cung cap dich

V~I

ciia Cong ty ducc xac dinh tho a

thai b6n oi
khac'' ban ha nh kern theo quyet djnh so' 149/2001/QD.BTC

nga y 31/12/2001

cua B9 tnrdng B9 Ta i

chinh.
- Doanh thu hoa t dong ta i chinh: viec ghi nh~n cloanh thu heat dong ta i chinh tua n thll day du hai di~u
kien ghi nhan doanh thu quy dinh trong chufln mL(C ke toa n so' 14 " Doanh thu va thu nhfip khac" ban
ha nh kern theo quyet dinh so' 149/2001/QD.BTC

ngn y 31112/2001 cua BQ tnrong B9 Ta i chinh.

- Doanh thu hop dong xay dung:

+ Phuong phap ghi nhan doanh thu hop dong xily dung, cong ty va d6i ta c rhea thua n cac di~u kien ky
ket ghi trong hop oong xfiy dung quy dinh nha thau duoc thanh toa n theo giri tri kh6i lirong thuc hien, khi
ket qua thuc hie n hop dong xay dung diroc xac dinh mot each dang tin c~y va diroc khach hang xac
nh~ n thl doanh thu va chi phi lien quan den hop oong duoc ghi nh~ n urong irng vdi phan cong viec da
hoa n tha nh OL(<,1C
khach hang xac nhan trong

ky

pha n a nh tren hoa don oa I~p.

+ Pha n ccng viec oa hoa n tha nh cua hop dong lam co sd xa c dinh doanh thu la ty l~ phan tram (0/0) giila
kh6i luong xiiy l~p da hoa n tha nh so vdi t6ng kh6i lucng xa y Hip phai hoa n tha nh cua hop dong.

+ Viec ghi nhan cong viec da hoa n tha nh lam co sd xac dinh doanh thu hop oong xay dung tua n thu theo
chufin rnuc ke tca n so' 15 " H<,1pdong xily dung" ban ha nh kern theo quyet dinh so' 16512002/QD.BTC
nga y 3111212002 cua B9 truong BQ tai chinh.
12. Nguyell tde va plll/dllg

phap ghi ll./tiiJl chi phi lai ehillh


7

Chi phi ta i chinh duoc ghi nha n trong baa ca o ke't qua heat dQng kinh doanh 1ft t6ng chi phi tai chinh phar
sinh trong ky (kh6ng bu tru voi doanh thu hoar dong ta i chinh)

13. Nguyell tde va phl/dllg pluip
Ilhap dO{(llh Ilghiep hoall Lai:
- Chi phi thue' TNDN
tluie sua't thue'TNDN

fJlJJ. "hall chi plti Ihut thll Ilhap dO{(llh Ilghiep hiell hallh, chi pfJi Ihut Ihu

hien ha nh : la s6 thue' TNDN pha i nQP tinh tren rhu nha p tinh thue' trong narn va
hien ha nh.

- Chi phi thue' TNDN hoa n la i dlfc;fc xa c djnh tren co sCJs6 chenh lech ta m thai duoc khau trir, s6 chenh
I~ch tarn thai chill thue' va thue' suat thue' TNDN hien ha nh.
- Kh6ng bu tnr chi phi thue' TNDN hie n ha nh voi chi phi thue' TNDN hoan la i.

14. Cae Ilghiep vu dl/ phlmg ri'ti ro hi{i (loai
15. Cae Ilguyell tde va plll/dllg phdp ktlOall khae
C6ng ty kh6ng sLt d~lng nguyen

trer: co sCJtuan thu ca c chuan

rfie va phLfong phap

ke' toan kha c, ba o ca o ta i chinh eong

ty diroo I~p

rmrc ke' roan Viet Nam va che'dQ ke' roan clo BQ ta i chinh ban ha nh.

V. Thong tin b6 sung eho cac khoan muc trmh bay trong hang din d6i ke toan
(Don v] tinh: d(3ng)
3]/03/2012

01 - Ti~n

J ,628,

- Ti~n mlJt

196,729

+ NH TMCP Phuong Nam-PCD ca Chi
+ NH sai C()n Thu(/ng Tln-PCD Tay Bdc
+ NH TMCP Vift A - CN ca Chi( CIDICONS )
+ Ngc1nhang DT & PT VN - CN Bdc Sa! Gont CIDICONS)
- Ti~n gdi ngan hang (USD)

318,722,94]

1,057,916,500

17,506,500

570,280,229

301,216,441

1,227,177

1,074,827

8,436,269

8,385,295

59,879,381

52,204,146

- Ti~n gdi ngan hang (VND)

+ NH NN & PTNN Vif! Nam (CN CLlChi)
+ NH Dc7uTu velPhd! !riln vu. Nam TP HCM
+ NH TMCP Cong Thuang - CN Ctl Chi
+ NH Ddu he va Phat triln VN - CN Bdc SC
+ NH TMCP Vift A - CN CuChi
+ NH TMCP Vift A - TP HCM
+ Cong ty CP Chung khoan TP HCM
+ NH TMCP A cia« - CN c« Chi
+ NH VIB - CN Tdn Binh.

D§u narn

4,694,027

1,614,347

J,380,875

1,361,353

180,649

283,679

13,567,816

91,643,436

1,283,619

1,365,587

88,433,391

1,402,064

225,306,368

2,893,187

164,695,361

137,957,198

1,195,296

1,031,322

+ NH Ddu Tu velPhat triln Vift Nam. TP HCM
+ NH TMCP Vif! A- TP HCM

348.48 USD
865. 39USD

- Ti~n dang ehuyin
CQng

02

1,628,196,729

318,722,941

79,202,000,000

82,1 J 8,600,000

- Cac khoa n tuong dU'dng ti~n

Ti~n gLfi co ky han

AVi¢t A-

+ NH TMCP Vift

CN TPHCM

+ NH TMCP

CN CLl Chi
42, I02,O()(),O()()

36,370.000,O()O


8

+ NH TMCP Vi~t

A-

CN Tan Quy

+ NH Deiu Tu vel Phat trt'in Vi~t Nam - CN Bdc Sai Gon
2S,400,()()O,OOO

+ NH TMCP Phuong Nam -PGD Cu Chi

+ NH Nong nghiep vel PTNT c« Chi
+ NH sa: cs» Thuong Tin .ra, Bcic

cs

29A90,OOO,OOO
6.700,000,000

Chi

+ NH TMCP Vi~t el - CN Cu Chit Cidicons)

3.400,OOO,()OO

1,000,000,000

8,300,000,000

7,600,000,000

+ NH DT & PTVN - CN Bdc Sai G()I1( Cidicons)
03 - Phai thu cua kha ch hang

958,600,000
IO,S7(),435,423

l) ,371 ,SOl),599

1,838,875,786

1,055,697,077

Chi tie't gorn:

+ Cty TNHH Shinih VN

466,967,200

+ DNTN D~1OHeIng
+ Cty TNHH Hansae VN

+
+
+
+
+
+

568,689,560

438,510,000

su«

Cting ty cd phdn VVi~t Narn
C Ty TNHH xa» dung Kinh Doanh TMDV Ngoc Dt-'cc

282,811,600

Cry TNHH TM Tan Khai Phdt
186,994,300

Cty TNHH TM Thien Phu(Jc

469,516,800

DNTN xdng ddu Minh Phuong
DNTN TM Dtrc Ht'il?

282,811,600

384,951,600

+ DNTN Dtrc Toc'll?

356,751,900

+ DNTN xdng ddu Ben Duoc

515,493,873

+ DNTN TM DV XD Huynh. Ngcln
+ Cua hang kinli doanh xdng ddu
+ Cua hang kinli doanh xdng ddu

386,127,600
S(J'

1

436,866,214

429,579,314

S(J'

2

1,165,685,351

683,426,826

+ Cua hang kinh doanh xc'ing ddu s6' 3

371,/29,632

734,199,2]6

+ Cua hang kinn doanh xiingddu srJ'5
+ Cua hang kinli doanb xiing ddu

S(J'

317,666,536

725,037,963

6

+ Cry c6 phdn Kido ( chi tidt CID1CONS

)

+ Khacli hang khac

04

- Tra trudc ngu'O'i ban:

g6m

7,150,000

20,318,100

4,222,404,917

3,600,342,057

1,518,274,961

2,333,338,586

30,224,491

2,864,7]6

1,394,495,470

1,987,331,870

Chi tie't gem:

cs

+ Cong ty
Phcin Hung Long
+ Cong ty Xc7ng ddu khu vue 2
+ Cry CP Thuong Mqi SABECO Trul?g Tam

93,555,000

+ Cry CP TM DV ceil? Girl

332,142,000

+ Cong Ty TNHH MTV C1DICONS
+ Co ng Ty TNHH XD- VT Tam PInt
+ Cry kt'im toan vel Tu vdn Chudn Vi~t
05

- Cac khoa n phai thu ngdn ha n khric

11,000,000
7,6
3,266,162,467

Chi tie't g6m:
+ Ban B6i Thucng Gif i ph6ng M~ t b~ ng huyen Cll Chi
+ Co ng Ty TNHH

ce Khi

Be'n Thanh

+ CN TP H6 Chi Minh- ITK

LL(U

Ly Chung Kh6an VN

584,396,524

584,693,524

496,175,000
5,706,588,000

+ Phai thu kha c

286,491,361

1,997,593,206

+ Pha i thu kha c chi tier CIDICONS

595,284,360

683,875,737


9

CQng

06 - Hang tan kho :

7,668,935,245

3,266,162,467

11,888,397,174

7,637,599,476

1,381,968,411

182,899,525

1,381,968,41 I

182,899,525

Trong do
- Hang mua dang di tre n du'ong

ba n gi L( hQ (Cty

UI xa ng dfl u ngudi

Xa ng dfl u KV2)

- Nguyen li~u, v~t li~u

- Co ng

CI,I,

dung

CI.I

- Chi phi sa n xua't, kinh doanh dd dang

+ Chi phi DD - Cong trlnh ca i ta o md rong VP Xucng
+ Chi phi DD - Cham s6c cay xanh+ chi phi v~ sinh

1,511,312,440

1,493,712,440

1,493,712,440

1,493,712,440

17,600,000

-Tha nh phim

- Hang hoa
Chu ye'u

8,995,116,323

la

xa ng dflu con t6n kho cua Cong ty

5,960,987,511

8,995,116,323

- Hang gdi di ban
- Hang ho a kho ba o thue
- Hang hria ba't c1Qngsan
CQng gia go'c hang tan kho

11,888,397,174

- Ta i sa n ng~n ha n khac:

+ Thue'

va

7,637,599,476

18,360,000

ca c khoa n pha i thu Nha nude

+ Chi phi tra tnrdc ng~ n ha n(CIDTCONS

)

18,360,000

+ Time' GTGT duoc khau tru' cua hang ho a dich V9

2,664,976

+ Cac khoa n thue' GTGT chira khffu trir
+ Cac khof n thue' GTGT chua kha'u tru(CIDICONS

16,635,287
16,635,287

)

2,664,976

+ Ta i san ng~n ha n kha c HI khoan phai tl1ll tarn rrng cua
110,314,172

nha n vie n
Chi tilt gr1m:
- La i Quang Trfin Truong

An

5,000,000

- H6 NhL( Hiep
- Nguyen Di~n Phong
- Tong Huy CL(Ong

- guyen Minh Phung

10,000,000
10,000,000

- Ngo Tha i Diic

5,000,000
7,352,000

- Trfln Van Thua n

5,000,000

-Phan Thanh

Tam

- Huynh

Van Nha n

10,000,000

- Nguyen

1\( Luc

7,000,000

36,800,000

5,700,000


10

-D~ng Van XLWng

-H6 NhL( Hi~p

40,000,000

30,000,000

20,000,000
36,000,000

-Nguyen Thj Tien
-Pharn Thanh Phung
-Phan Thj Thanh Thuy

-Phan Van Xuye n
Cong
06 - Phri i thu dai han nl)i bl)
- Cho Yay da i ha n nQi bQ

12,344,900
16,599,272

11,214,900
16,599,272

174,296,172

110,314,172

31/03/2012

D§u narn

31/0312012

D§lI na m

- Phd i thu da i ha n nQi bQ kha c
Ccng

07 - Phai thu dai ha n khac

- Ky guy, ky

CL(<;IC

da i ha n

- Cac khoa n ti~n nha n uy tha c
- Cho Yay kh6ng

co

Hi i

- Pha i thu da i ha n kha c
CQng


10

08 Tinh hlnh tang giarn tai san c6 dinh huu hinh Qui I12012
Thacli'a v~t

Khoan rnuc

May m6c

kien true

thiet

bi

Phuong ti¢n
v~n tai truyen
dftn

Thiet b] dung
cu quan

(y

Cay (au narn

TSCf) huu
hlnh khac

T6ng cQng

Nguyen gia TSCD hfiu hinh
S6 du' dftu narn

26,602,977 ,099

5,930,010,407

7,833,395,132

- Mua trang narn

2,721,609,163

508,992,384

19,990,909

43,596,984,185
19,990,909

- E)~u tu XDCB hoa n tha nh

-

- Tang khac

-

- Tang khac tai san Cong Ty cmICONS

- Chuyen sang bat dong san d~u nr

-

- Thanh ly, nhirong ban
- Giarn khac
S6' du cuo'i narn
Cia tri hao

mo n luy

26,602,977 ,099

S,930,010,407

7,833,395,132

2,741,600,072

6,449,965,723

2,360,012,841

3,150,632,190

311,603,073

182,405,484

200,001,612

-

508,992,384

43,616,975,094

1,383,336,933

241,112,265

13,585,059,952

73,695,191

13,073,490

780,778,850

ke'

So'dLf dftu narn

- Khau hao trong na m

-

- Tang khac
- Chuy€n sang bat dong san d~u tu

-

- Thanh Iy, nhircng ban
- Giarn khac
6,761,568,796

2,542,418,325

3,350,633,802

1,457,032,124

-

254,185,755

14,365,838,802

- Ta i ngay dftu narn

20,153,011,376

3,569,997,566

4,682,762,942

1,338,272,230

-

267,880,119

30,011,924,233

- Tai ngay cuo] narn

19,841,408,303

3,387,592,082

4,482,761,330

1,284,567,948

-

254,806,629

29,251, 136,292

so' du cuo] narn

- Gia trj con la i cuoi na rn cua TSCE) hiru hinh da dung

M the chap earn co' dam ba o cac khoan vay

- Nguyen gia TSCE) cuoi narn da khau hac het nhung v§n con su dung
-

guyen gia TSCf) cudi narn cho thanh

ly

- Ca c eam ket v~ viec mua, ban TSCf) hiru hlnh e6 gia tri Ion trang tuong lai


11

- Cac thay d6i khac v~ TSCE> hiiu hinh
09 Ding, giam ta i san c6 dinh thue tai chinh

Khoan rnuc

Nha cU'a v~t

May rnoc thiet

kien true

bi

Nguyen gia TSCD thue tai chinh
s6 du dftu narn

- Thue tai chinh trang narn
- Mua la i TSCE> thue ta i chinh
- Tang khac
- Tra lai TSCE> thue tai chinh
- Giarn khac
S6 du cu6i narn
Gia tri hao rnon luy ke'
S6 du dftu narn
- Kha'u hao trang narn
- Mua lai TSCE> thue ta i chinh
- Tang khac

dfr u tu'
- Tra la i TSCE> thue ta i chinh

- Gia rn khac
s6 du cu6i narn
Gia tri con la i ciia TSCDDthue

tai chinh

- Tai ngay d:1u narn
- Tai ngay cuo] narn

* Ti~n
* Can

thue pha

t

sinh them ducc ghi nhan la chi phi trang narn:

cu d~ xac dinh ti~n thue phat sinh them:

Phu'dng tien
v~n tai truyen
d§n

...

...

TSCD huu
hlnh khac

T6ng cQng


12

* f)i~u

khoan gia ha n thue hoac quyen ducc mua ta i sa n:

10 Tang, giarn

ad sari

c6 dinh vo hinh

Khoan rnuc

Quyen sti' dung

Quyen phat

Ban quyen

dift

hanh

B~ng sang che

...

...

TSCD hiiu
hinh khac

T6na cons

'" . '"

Nguyen gia TSCD vo hinh
S6 du' d§u narn

3,722,990,909

3,722,990,909

3,722,990,909

3,722,990,909

- Mua trong narn

- Tao ra tu nQi bQ doanh nghiep
- Tang do hop nhit kinh doanh
- Tang khac
- Thanh Jy, nhuong ban
- Giarn khac

S6 du cu6i narn

-

Ghi tri hao mo n luy ke'
S6 du d§u narn

291,067,185

291,067,185

23,042,184

23,042,184

314,109,369

314,109,369

- Ta i ngay dju narn

3,431,923,724

3,431,923,724

- Tai ngay cu6i narn

3,408,881,540

3,408,881,540

- Khiu

hao trong narn

- Tang khac
- Thanh Jy,.nhli<;lng ban
- Gia m khac

S6 du cu6i narn
Gia tr] con la i ciia TSCD vo hinh

* Thuyet

minh

s6 lieu va giai

trinh khac


13

11 - Chi phi xay dung cd ban (li'1 dang
- T6ng s6 chi phi xa y dtrng cd ban dO' dang

0110112012

3110312011

+ Mua s~m TSCD:
Trang dr5 ( Nhiing

c/ing trinh ldn )

- D~n bu gia i toa
- Khu Nha xirdng 4ha
- Khu tai dinh cu
- Duong

s6 8-21- dean 2 khu ta i dinh

CL(

2,827,619,900

2,827,619,900

13,143,834,628

12,605,053,090

1,398,867,224

1,398,867,224

3,200,596,658

3,200,596,658

- Chi phi rha nh l~p KCN Ta y B~e giai dean 2

2,639,405,942

- Ca c hang muc kha c

2,553,929,074

3,312,699,602

25,764,253,426

23,344,836,474

Cong

12 Tang giarn ba't dong san dfiu tu

S6 d§ll narn

Khoal1 muc

[Nguyen

gia

bfft

S6 clltli narn

Giam trong narn

Tang trong narn

dong

san dft u tu

242,431,434,533

- Quyen Sl( dung da't
----- Nha

126,835,096,412

-----

-----

._--

-

10,640,000

242,442,074,533

--

-

--- -

-

-----

-

--

-

.-

126,835,096,412

-

--

- Nha va quyen sl'r dung
da't

- Co Sd ha t~ng

115,596,338,121

10,640,000

36,382,705,310

2,234,809,133

17,251,416,548

750,504,063

115,606,978,121

Gia tr] hao mo n lfiy ke'

- Quyen Sl( dung da't
- Nha

---

---

-

-_.

- _ ..-

---

.-

+---

--

-

38,617,514,443
18,001,920,611

-----

-

.-

- - ..

- ---------

- Nha va quyen Sl( dung
daL
-

-

-

- Co sd hi) t~ng
Gia tri con

19,131,288,762

- Quyen Sl( dung da't

----

--

-

20,615,593,832

la i ciia ba't

dong sa n c1§u tu

- Nha

-

1,484,305,070

206,048,729,223
- ---

-----

-

-

---

203,824,560,090

--

-

-

-

-

-

-

-

--

-

- Nha va quyen SL(dung
dat

-

- Co Sd hi) tilng

--------

--

-

--

-


14

* Thuye]

minh so lieu va giai trlnh khac

31103/2012

13 cac khoa n d§u to' ta i ehfnh dai han
139,834,800,000

+ D~u To' vao Cong Ty con
+ D~u to' dai ha n khac
M~llh gid

Cia tri

So' luaug

Gi« tri

- D~u to'e6 phieu
+ Tgan hang TMCP Viet

A

10,000

8,426,047

139.834.800,000

8,426,047

139.83-1.800,000

139,834,800,000
8,426,047

l39,834,800,OOO

- D~u tu tral phieu

+ Mua tra i phieu chinh phu
- f)gu tu' tin phieu,

ky phieu

- Cho vay da i ha n
- f)gu tu' da i ha n khac
Cdng

139,834.800,000

139,834,800,000


15

Dftu narn

31103/2012
14 Chi phi tra trudc da i ha n
- Chi ph! trei truce v€ hoa t dong TSCD

- Chi phi tril trudc v~ CCLD
376,614,000

- Tai sa n dai ha n kha c:

322,114,000

Chi tiet g6m:

+ Cty CP Thuong Mai SABECO Trung Tdm
+ Cty TNHH Mas Petrolimex

(CU(fC vi; btnh Mas)

49,614,000

49,6]4,000

227,000,000

]72,500,000

J 00, 000, 000

100,000,000

1,47o,OnO,O()()

1,960,0()(),O()()

1,470,000,000

1,960,000,000

t, 9S4,60H,S 1 H

1,076,652,733

+ CWfC VrJ bia Cty TNHH SX TM DV Minh Quang

+ Cty CP Hung Long (ky quy mua bd hem bia)
15 Yay va nQ' ngdn h:;111
- Yay ng~n ha n
+ UI khoan no da i ha n den ha n Ira trong na m 2011 eho Quy
D§ u Tlf PT Do Thi TPHCM
- Pha i tra ngu'oi ba n

+ Cty CPDTPT

Gas Do Thi

+ Ti~n mua gas pha i tra eho Cong ty TNHH Gas Petrolimex

642,616,721

365,683,360

195,884,106

197,299,080

+ Cty CP Ruou Binh Ta y
+ Cong Ty TNI--H-I va n tai Oro NQi Thirong B~e

+ CtyCP TM DV Can Gio
+ CtyTNHH

17,173,200
909,773,293
352,000
23,046,848

H6 Thuy

+ DNTN TM Thuong Nguyen
+ Cong TY TNI-II-I Quang ca o va Xfi y Dung Gia Long
+ Cong TY TV KT XD Minh Thanh

40

30,000,000
22,926,500

+ Cong Ty CP XD Co Khi Tan Binh Tanimex

201,961,110

gttoi mua tra ti~n truce Chi tie't g6m :

15,791,220

+ DNTN TM Huynh Minh Sanh

+ DNTN TM Tan Th;:tnh Dong
+ HQ kinh doanh Pha m Bri Dang

40

4,021,248

+ DNTN HTM DV Huyen Thoa i

-

198,562,595

251,961,110
299,200
299,200

453,200
15,338,020

+ Ccng no Cong Ty Cidieons
16 Thue' va cac khoa n phai ndp nha nude
- Thue gia tri gia ta ng
- Thue tieu thu da c biet
- Thue xuat, nhap khffu

31/03/2012

167,055,799

Dall narn


16

1,660,105,983

- Thue' thu nhap doanh nghiep
- Thue' thu nha p doanh nghiep

978,924,141

68,205,527

Ciclieons

19,363,473

- Thlle' thu nha p ca nha n
- Thue' ta i nguye n
- Thue' nha d1t va tien thue d1t
- Cac loa i thue khac

- Cac khoa n phi, I~ phi va ca c khoa n phai nop kha c
1,<>14,7JO,7H2

CQng

31103/2012

17 Chi phi pha i tra

978,924,141

Dftu narn

- La khoa n Trich tnroc tien thue d1t pha i nop eho Nha Nude

CQng

1,038,468,286

1,038,468,286

1,03H,468,286

1,038,468,286

31103/2012

18 Cac khoa n phai tra, phai nQp ng~n ha n khac
- Cty CP DT PT SG CO.OP
- C6 urc con la i chira chi
-Le va n Dung

Dtlu narn

600,000,000

600,000,000

13,429,299,940

13,429,299,940

584,396,524

584,396,524

180,000,000

180,000,000

- Cty CP Dilu Ttr XD Lien Thanh
- Cty Clover YN
- Cry TNHH ILSHIN

118,410,600

WOMO

- Cty TNHH DH CN Tin Thanh
540,000,000

540,000,000

- Cty TNHH DH CN Tin Thanh

1,993,626,932

1,493,626,932

- Ca c khoa n pha i lra kha c

4,037,813,381

585,362,626

- Cry TNHH Vie: My
- Cty CP An Pha Quoc rs

- Cry TNHH Khuori Chinh xa c Minh Dat

CQng
19

Quy

khen thudng,

phuc lQ'i

21 ,Jll5, 136,777

17,531,096,622

1,(j25.%(j,249

3,989,379,X32

31103/2012

8fiunam

20 Pha i tra da i ha n nQi hQ
Ccng
21 Yay va nQ' da i ha n
a. - Yay da i ha n
- Quy Dilu Tu Phat Tri6n

Do Thj Tp.HCM,

thuc hien dir an dilu nr Xa y dung h~ th6ng
t~p trung KCN Tay B~e Cu Chi
b. -Nc da i ha n

muc dich d6

xu Iy

nuoc thai
(j, 792,179,000

6,792,179,000

204,950,OO()

1%,9S0,()()11

- Thue ta i chinh
- Pha i tra da i ha n khac

+ I\j eliQ'e


17

- Khach C!1c;Jcvo binh gas
- Khach C!1c;Jcbfl hem bia
c. - Du phong trc;Jca' p ma't viec la rn
d. -Doanh

thu chua thuc hien

- Chu yeu la kha ch hang

134,950,000

126,950,000

70,000,000

70,000,000

104,937,122

114,945,122

332,285,782,228

331,269,990,494

332,2N5,7S2,228

331,269,990,494

trei trirdc ti~n thue da't trong khu

CN Tay B<1c ce Chi
Co ng

339 ,JH7 .l-l4H,JoSO

338,374,064,616


17
- Cac khoan no thue tai chinh
lam nay
Thaihan

T6ng khoa n thanh

Narn trudc
T6ng khoan thanh

Tni tien

roan li€n thue

Tra no goe

liE time

ta i ehinh

loan tien time
tai chinh

Trci.
Tra ti€n
Iiii thue

'"
goe

Tir I narn trd xuong
Tren 1 narn den 5 narn
Tren 5 narn
22

- Tai san thue thu nha p hoan la i va thue' thu nhap hoa n lai phai tra
Cudi narn

D~u narn

a. - Ta i san thue thu nhap hoa n la i

- Ta i sa n thue thu nhap hoan lai lien quan de'n
khoa n che nh lech tarn thai ducc kh1u trir
- Ta i sa n thue thu nhap hoan la i lien quan de'n

khoan

16 tinh

thue' chua sU' dung

-Ta i san thue thu nhap hoan la i lien quan de'n
khoan uu dai tinh thue' chira sU' dung
- Khoa n hoan nhap ta i san thue' thu nhap hoa n lai
da duoc ghi nha n tu cac narn trudc

Tal sa n thue' thu nhap hoan lai
Cuo] narn

b. Thue' nhu nha p hoan la i phai tra
- Thue' thu nh~p hoa n la i pha i tra phat sinh tir ca~ ____
khoa n chenh lech tarn thai chiu tthue

-

-

-----

- Khoan hoa n nhap thue' thu nhap hoan lai pha i tra
d~ ~:t<;Jeghi nhan tu cac narn tnrdc

- Thue' thu nhap hoan lai pha i tra

-

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-

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D:1u narn
-

-

-

-

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nQ