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QUi 41lM 20JI
(TV NGAy 01/10/2011 DEN 31/12/2011)
1. Bang can dO'i ke toan
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Dan vi bao cao:CONG
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TY CO PHAN DTPTCN-TM
Dia chi :A'p Ball Tre 2,
CU CHI
MftusO'B
Xa Tan An HQi , Huyen Cu Chi
01- DN
( Ban hanh theo QD s0'15/2006/QD-BTC
ngay 20/03/2006 cua BQ tru'dng BTC )
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BANG CAN DOl KE TOAN GIUA NIEN DO H
Dan vi tinh:
,
?
Mas6
TAI8AN
1
2
D6ngVN
Thuyet
86
86
minh
cuo'i nam
dftu nam
3
4
5
A. TAl SAN NGAN H~N (100=110+120+130+140+15
100
104,664,427,528
88,936,647,229
I. Ti~n va cac khoan tuong du'dng ti~n
110
82,437,322,941
61,943,165,595
1. Tien
111
V.01
II. Cac khoan d§ u tu' tfli ehinh ngttn hl;ln
120
V.02
...
-.----·-------'==-------'='-------I----l---_+---=-~---=--_f__-~-~~-l
318,722,941
1,843,165,595
- .-----.------~---+_---~-----_4------~
2. Ca c khoan tu'dng dircng tien
112
82,118,600,000
60,100,000,000
- ....
-..
----=---.--=---------+----+-----1-----'------'---1-----'----'-----'--1
1. B§u
nr ngan han
121
.- ------------------I---_+_---+-------t---------l
2. Du phOng giam gia d§u tu ngiin hl;ln (*) (2)
129
III. Cac khoan phai thu ngttn hl;ln
130.
14,462,555,652
17,872,699,030
I. Pha i thu khach hang
131
9,371,509,599
6,360,383,623
. - .------.---------f-----f----+---------'-f--------l
2. Tra tnrdc eho nguc: ban
132
2,333,338,586
49,710,370
------------4----+---~------+_-----~
3. Pha i thu ni?i bi? ngiin hl;ln
133
ke ha;,tch
4. Pha i thu thea tien de>
h<;ip d6ng xay dl!ng
134
5. Cae khoan phai thu khac
135
V.03
3,266,162,467
11,820,232,537
-..
-.--.-------------------/----1----4-------+_------1
6. Du phong pha i thu ngAn hl;ln kh6 doi (*)
139
(508,455,000)
(357,627,500)
IV. Hang t6n kho
140
7,637,599,476
6,647,269,286
126,949,459
2,473,513,318
16,635,287
2,465,513,318
.- ..
....
--.-----------+_---+------/-------+----------1
I. Hang t
V.04
7,637,599,476
6,647,269,286
.. -.
-.
-.--.-------------_4----I---~------_+------__I
2. Dt,f phong giarn gia hang t
-- - -.-- -_ ..
149
V. Tai san ngiin hl;ln khac
150
1. Chi phi tra trudc ngan han
151
2. Thue GTGT ducc khau trir
152
-.-----
_.
-_.
_.---.--------='--------------~----/-----I------~-------I
-----------+_---+----4-------+_---------1
V.05
3. Thue va cac khoan khac phai thu Nha nude
154
-~----------~--_+---_f__------_+_-----~
8,000,000
110,314,172
4. Ta i san ngan ha n khac
158
-------------+---~---+--------I---------I
B. TAl SAN DAI H~N (200=210+220+240+250+260)
402,994,327,654
200
402,211,974,411
I. Ca c khoan
phai thu dai han
210
- --.-.-----....:...------~--_+---_f__------_+_-----___l
1. Pha i thu da i ha n cua khach hang
211
.
-------=------+---,~---+------~--------;
2. Veln kinh doanh d don vi true thuoc
212
------'-~-~----_f__--~----I--------r-----~
V.06
3. Pha i thu da i ha n noi bQ
213
--.----------+----I----I-------~-----__t
4. Pha i thu da i ha n khac
218
V.07
.. ···---·-··-·--·------------I----r---+--------+-------l
5. Dir phong pha i thu dai han kh6 doi (*)
219
- ..- -.-.-.----------'-----+---~--_+------_/------_t
II. Tai sari
cei dinh
220
56,788,684,431
63,726,681,214
-.-.·-··---------------_+----l---~,--'-----~-'--_+-------'-----__t
I. Ta i san cel dinh hiru htnh
221
V.08
30,011,924,233
33,629,087,150
._..__...
_._-----------''--------->----'------------'---------'
---- - - -----
- Nguyen gill
- ----~--
222
43,596,984,185
46,085,204,778
- Gia tri hao man luy ke' (*)
223
(13,585,059,952)
(12,456,117,628)
2. Ta i san co dinh thue ta i chinh
224
- Nguyen gia
225
3,431,923,724
3,524,092,460
3,722,990,909
3,722,990,909
--
-------
-
--_.-
- -- ----._-
- Gia tri hao man luy ke' (*)
-
-,
---
3. Ta i sa n co dinh va hinh
---
------
226
-----------
-.--
227
---
-
- Nguyen gia
-- -- --- Gia tri hao man luy ke' (*)
V.lO
228
--
229
co ban dd dang
4. Chi phi xay dung
V.09
(291,067,185)
( 198,898,449)
230
V.11
23,344,836,474
26,573,501,604
240
Y.12
206,048,729,223
198,040,608,697
241
242,431,434,533
224,408,875,655
- Gia tri hao man luy ke' (*)
242
(36,382,705,310)
(26,368,266,958)
IV. Ca c khoa n dfi u tu
_. tai chinh dai han
250
139,834,800,000
139,834,800,000
I. f)~ u tu va 0 cong ty can
-- - -------
251
2. f)~ u tu va o cong ty lien ke't, lien doanh
252
3. f)~u nr dai ha n khac
258
139,834,800,000
139,834,800,000
4.
259
322,114,000
609,884,500
III. Ba't dQng san dfiu tu
---
-
guye n gia
-
-_.
----
--------
----
---
DI,l'
phong giarn gia d~u ur tai ehinh dai han (*)
V. Ta i san da! han khac
-
260
-----
-------
V.13
I. Chi phi tra tnrcc dai han
---~--2. Ta i sa n thue' thu nhap hoan lai
261
V.14
262
V.21
3. Ta i san da i ha n khac
268
322,114,000
376,552,500
270
507,658,755,182
491,148,621,640
300
364,948,885,430
348,880,063,364
J. N<;1 ngan han
310
26,574,820,814
29,440,311,440
I. Vay va no ng~n ha n
-- - ----2. Pha i trii nguoi ba n
. - - ._-- - -
311
1,960,000,000
1,960,000,000
312
1,076,652,733
373,604,132
3. Nguoi mua tra tien tnrdc
313
299,200
1,196,777
4. Thue' va cac khoan pha i n9P Nha nude
314
V.16
978,924,141
3,573,537,732
V.17
1,038,468,286
1,219,492,661
V.18
17,531,096,622
18,924,043,952
TONG CONG TAl SAN (270
= 100 + 200)
233,332,000
NGUONVON
A. NO PHAI TRA ( 300
-- --
-"-_.-
= 310
+ 330 )
- - --------------
-- --- - ._-- ------S. Pha i trii nguoi lao dong
V.15
315
6. Chi phi pha i td
316
7. Pha i tra nQi bQ_.
317
8. Pha i tra the a tien dQ_~_~~a~eh hop d6ng xay dung
318
9. Ca
c khoa
n pha i tra, phai n9P ngan han khac
-,---,-._-_._.-
319
10. DI,l' phong phai tra ngan han
320
11. Quy khen thudng , phtic loi
323
3,989,379,832
3,388,436,186
330
338,374,064,616
319,439,751,924
- -
.-
- ---,_._----
- --
II.
--
-
----
<;1da i ha n
------
I. Pha i trii da i ha n nguci ba n
331
2. Pha i tra da i ha n nci bQ
_.
- -_._. -_._-3. Pha i trii da i han kha c
332
4. Vay va no da i ha n
334
V.20
S. Thue' thu nha p hoan lai pha i tra
- --_._-6. Du phong tro ca'p mit viec lam
335
V.21
7. Du phong pha i trii da i ha n
337
.
-
-
--
---'------
---.
-
- ._--
V.19
333
336
196,950,000
239,300,000
6,792,179,000
8,752,179,000
114,945,122
93,107,802
--
-
--
-
----------------,-----,-----.----------,-------,
8. Doanh thu chua thuc hien
331,269,990,494
338
310,355,165,122
------------~---I----+------r_----~
9. Quy phat tri~n khoa hQc vii cong ngh~
339
B. VON"CHU
I.V{)n chu
Sd--------------~---+----+-------I---------I
HUU (400 = 410 + 430)
400
142,709,869,752
142,268,558,276
sO' huu
. ---------.--.-------
410
------
V.22
142,709,869,752
142,268,558,276
-/------1--'--'-----/-------1
I. V6n dgu nr cua chii sd hfru
411
90,000,000,000
90,000,000,000
2. Th~ng
412
41,790,000,000
41,850,000,000
--------- ---------11---1----/-------11------1
du v6n c6 phin
3. V6n khac cua chu sd htru
413
--- ----------------------/---1----/-------1------1
4.
C6
(4,118,929,325)
414
phieu guy (* )
-- -._------------------1------1---_1-------1-------/
5. Che nh lech da nh gia la i ta i sari
(2,180,442,910)
415
---------------------II---i----+-------II------I
6. Che nh lech ty gia h6i doa i
416
(4,183,571)
-
--------1---1----/--------1------1
7. Quy diu nr phat tri~n
417
7,873,442,922
6,655,635,762
8. Quy du phong ta i chinh
418
7,165,356,155
5,947,548,995
II. Ngudn v6n dgu ur xay dung co ban
421
- -- - ------------------1-----\-----1--------1--------1
-- ---- ----------------/----+-----/-----'---'----'----/---'----'------'---/
9. Quy khac thuoc v6n chii sd hfru
419
-----------/----+---~--------I--------I
10. LQi nhuan sau thue chl1a philn ph6i
420
-
----------"----'---=--------1----1------/-------/---------/
II. Ngudn kinh phi va quy khac
430
------------j----I----I--------I--------/
1. Qu y khen thirdng, phuc IQi
431
-----------------1----1------/-------1-------/
2.
432
gu6n kinh phi
V.23
- -- -------------1----1----\---------1---------1
3. Ngu6n kinh phi da hinh tha nh tai sari c6 dinh
433
TONG CQNG NGUON VON (440 = 300 + 400)
"
?
'"
440
507,658,755,182
,,?
A
'"
,..
491,148,621,640
"
CAC CHI TIEU NGOAI BANG CAN DOl KE TOAN
?
A
Thuyet
s6
S6
minh
cu6i nam (3)
dftu nam (3)
CHITIEU
1. Tai sa nthue n_"g,--o__a__
i
1
24_-1
1--
--1
2. V~ttu',}l}l_~gh6a nh~n giG'hi?, nh~n gia eong
3. Hangh6anh~nb~~h~_~~_n_k~9~g~fr_i~,k~9__'__eu'_Q~e .----~
Q kh6 doi
4.
~a_x~_12
5. Ngoai t~ cac loai
.
~------I
___j----_I_------I------_I
-------------------/----1---------/-----'------1
USD 1,209.75
6. DLf roan chi su nghiep, du an
Lap, ngay 31 thang 12 nam 2011
Ngutri l~p bi~u
Ke' toan tnidng
( Ky, ho ten)
( Ky, ho ten)
~
Nguyen Thi Tien
~
Vii Thi Bach Tuye'l
(
2. Bao cao ket qua heat dQng kinh doanh giii'a nien dQ
Don V! bao cao: CONG TY CPDTPTCN·TM
D!a chi:
Ap
B~lU Tre2,
xs Tftn
Miiu s6B 02· DN
CD CHI
( Ban hanh theo QU s6 lS/2006/QU-BTC
An HQi Huyen Cu Chi
ngay 20/03/2006 cua BQ tnrong BTC )
BAo cAo KET QuA HOAT DONG KINH DOANH H
( TiI ngay 01110/2011 de'n 31112/2011)
D(Jn vi tinh :D6ng VN
?
"-
CHITIEU
Ma s6
1
2
Qui IV
minh
3
Liiy k€ tit dilu nam Mn cu6i quy nay
Nam Nay
Nam tnioc
Nam Nay
Nam trti'de
4
5
6
7
1. Doanh thu ban hang va cung cap dich vu
VI.25
94,912,198,412
60,791,006,084
344,244,049,492
01
--~~-~--~-----I------I------f--~~--~-~--~~~~~---~~~~-~--~~~--I
2. Cac khoan giarn tru doanh thu
02
216,201,383,111
--------------------1-----~I------~----------I----------_1-----------_1------------1
3. Doanh
thu thuan v~ ban hang va cung ca'p
10
94,912,198,412
60,791,006,084
344,244,049,492
216,201,383,111
---- --·--··--=-....:....-----I_-----I-------I·--~~--~_t_--~~---'--_t_--~~---'---~--'----'---'---dich vu ( 10 = 01 - 02 )
.------------1-------1------(------------1------------(-------------(-----------
VI.27
11
56,130,869,325
320,035,947,080
196,238,782,178
89,571,918,145
-·-----------------t-------II------I_~~~~--I--~~--~_+----'----'---~__I----'----'-~·-5. LQi nhuan gQP v~ ban hang va cung ca'p
24,208,102,412
19,962,600,933
20
5,340,280,267
4,660,136,759
4. Gia viln hang ban
.
-
..-
.... --
-------
..----
dich vu ( 20 = 10 - 11 )
- --.------------------t------1------I-------------(------------/------------+-----------
25,466,693,824
6. Doanh thu hoat oQng tai chinh
2,416,643,600
21,866,574,431
21
VI,26
4,138,966,398
--------------------I--------I----'----I----'---'----'---~-~--~~--I----'---~~--I---'-~--~-1
7. Chi phi tai chinh
296,779,770
22
228,000,021
789,148,802
VI.28
- -- _._-·-----·-------------I--------/-----+------------I-----~~--I------'---~--I------'---~-I
- Trang dd : Chi phi Hii vay
216,708,521
182,256,332
128,842,944
23
-- ---~--------------~------4-----_t_----------,-----~~--+_----~~---1----------1
8,966,350,844
8. Chi phi ban hang
24
9,194,082,970
2,217,017,661
2,658,329,455
..
.-- .-- --- ------
---·---1------1----'---'---'----1-----'---'----'----1---'----'-------1------·---
9. Chi phi quan Iy doanh nghi~p
-
-.--.- ..-
25
-
1,955,348,018
1,581,241,406
5,681,240,730
5,043,732,460
30,410,204,341
31,122,431,683
10. LQi nhuan thuan tu hoat oQng kinh doanh
30
2,609,209,477
5,306,880,986
-------I-------I------t---'---~~---r_---'----'----'---_/_~'----'----'---_/_~-~'----'-[ 30 = 20 + ( 21 -22 ) - ( 24 + 25 ) ]
--
....
---.---- _·------------1-------1·------\-----------1------------+------------(---------
11. Thu nhap khac
31
30,707,414
60,909,087
520,510,054
552,369,420
222,950,231
12. Chi phi khac
32
126,884,064
168,072,081
44,425,638
-_.
_._-_. - - ---------------I-------~-----~----~---=---~------'----'---,--------'----'----I------'-----'---329,419,189
13. LQi nhuan khac ( 40 = 31 - 32)
(13,718,224)
(65,974,977)
352,437,973
40
---------'-------------~-------~-----~--~~---'~~-----'-~---'---_t_------'----'----I------'---~-14. T6ng IQi nhuan ke' toan trudc thue'
31,451,850,872
2,543,234,500
30,762,642,314
50
5,293,162,762
_._---- ·----I-------II----~I-~---'---'----+--~~--~-+----'----'----:....-.--I----'----'--(50 = 30 + 40)
-.-._·_---------------+-------1------/-----------+------------/-----------1-------------15. Chi phi thue'TNDN hien hanh
51
VI.30
963,891,920
668,308,625
4,938,269,309
7,849,462,718
-.··--·-----------------I-----__I-------+-------'---'----+------'----=--_t_---'--~~--___j---'----'--16. Chi phi thue'TNDN hoan la i
52
V1.30
-...
--.--.--.----·_--------1--------/------/------------1-----------1-----------1--_·------17. LQi nhuan sau thue' thu nhap doanh nghiep
60
4,329,270,842
1,874,925,875
25,824,373,005
23,602,388,154
-- _.----.
-------~..:...:...---~------~------I----'---:....-.--'-----I-~~'----'---I-----'---'----'---I---'-~
( 60 = 50 - 51 - 52)
·---------------------I-------I------/-----------~------------I------------I-----------18.1 LQi ich cua e6 dong thiSu sB
-.- ---·-·----·---·--·----------'-------f------I----------_+-----------~-----------I---------23,602,388,154
4,329,270,842
1,874,925,875
25,824,373,005
18.2 LQi nhQn sau thu~ thu nh~p ciia CD ciia CTy m~
~ -- -~-- ---_.
19. Lai cd ban tren
eeS phieu
(*)
70
Ngu'oi l~p bi~u
Ke' toan tru'dng
(Ky .ho ten)
(Ky, ho ten)
~
~
Nguyen Thj Tien
~
Vii Thi Bach Tuyet
492
1,905
2,938
2,414
3. Bao cao
hill
chuy~n ti~n t~ giua nien dQ
Bdn vi bao cao:C6NG TY CP BTPTCN - TM CD CHI
Mfiu s6B 03a - DN
Bia chi :Ap Bau Tre 2, Tfin An HQi, huyen Cu Chi, Tp.HCM
(Ban hanh thee QD so 15/2006/QD-BTC
ngay 20/03/2006 ciia BQtnrdng BTC)
BAD CAD LUU CHUYEN TIEN TIt GIUA NIEN
( Theo phuang phdp true
titp )
DO H
Narn 2011
Don vi tfnh .Ddng VN
CHiTIEU
Mas6
1
2
Thuy~t
Liiy k~ ti't dftu narn d~n cu6i quy nay
minh
Narn nay
Narn trt1dc
3
4
5
I. Luu chuyen ti~n tU hoat dQng kinh doanh
1. Tien thu tlt ban hang, cung ca'p dich vu va doanh thu khac
2. Tien chi tra cho ngirci cung cap hang hoa va dich vu
3. Ti~n chi trii cho nguoi lao d9ng
4. Ti~n chi trii liii vay
5. Ti~n chi n9P thue' thu nhap doanh nghiep
6. Ti~n thu khac tir hoat dong kinh doanh
7. Ti~n chi khac cho heat d9ng kinh doanh
Luu chuyill tiilt thulilt tit hoat dQllg kiult doanb
II. Luu chuyen tien tit hoat dQng dfiu tu
1.Tien chi M mua slfm, xay dung TSCD va cac TS dai han khac
2. Tien thu tlt thanh ly, nhuong ban TSCD va cac TS dai han khac
3. Ti~n chi cho vay, mua cac cong cu no ciia cac don vi khac
4. Ti~n thu h6i cho vay, ban lai cac cong cu no ciia don vi khac
5. Ti~n chi dfru nr, g6p v6n VaG don vi khac
6. Ti~n thu h6i dfru nr g6p v6n VaG don vi khac
7. Ti~n thu liii cho vay, c6 nrc va IQi nhuan diroc chia
Luu chuyen tien thudn tit hoat dQltg dall tu
III. Luu chuy~n ti~n tit hoat dQng ad chinh
1.Ti~n thu tlt phat hanh c6 phieu, nhan g6p von ciia chii hilu
2. Ti~n chi tra von g6p cho cac chu so hiru, mua lai c6 phieu
ciia doanh nghiep dii phat ha nh
3. Ti~n vay nglin ha n, dai ha n nhan duoc
4. Ti~n chi trii nQ g6c vay
5. Ti~n chi trii no thue tai chinh
6. C6 tire, lei nhua n dii tfa cho chii so hfru
Luu chuyeu tien thudn tit hoat dQllg tai chinb
Liru chuyen tien thuan trong ky (50
20 + 30 + 40)
Ti~n va tu'dng duong ti~n dftu ky
Anh huong cua thay d6i ty gia h6i doai guy d6i ngoa i t~
Tien va tu'dng duong tien cudi ky (70
50 + 60 + 61)
sa
=
=
01
02
03
04
05
06
07
20
371,514,608,545
(355,429,393,880)
(7,155,795,850)
(215,817,722)
(7,532,882,900)
83,878,544,099
(48,506,368,064 )
36,552,894,228
214,325,396,819
(209,536,928,625)
(6,143,741,398)
( 182,256,332)
(1,941,229,829)
131,112,731,959
(43,293,772,270)
84,340,200,324
21
22
23
24
25
26
27
30
(12,849,037,764)
2,406,539
(47,972,900,000)
47,972,900,000
(10,000,000,000)
(43,467,823,424)
128,880,000
744,414,567
(22,102,216,658)
(41,898,931,729)
31
32
10,000,000,000
( 1,998,486,415)
(2,180,442,910)
33
34
35
36
40
50
60
61
70
68,521,000,000
(70,481,000,000)
63,550,000,000
(65,510,000,000)
NguCii H,lp bi~u
( Ky, ho ten)
Nguyen Thj Ti~n
vo Thj B~ch Tuyet
6,041,513,585
20,492,191,155
61,943,165,595
1,966,191
82,437,322,941
(4,800,000,000)
6,240,011,695
(4,140,442,910)
38,300,825,685
23,643,041,481
(701,571)
61,943,165,595
4. Ban thuyet minh bao cao ali chinh
M~u sO'B 09· ND
Ddn vi bao cao: Cdng ty C6 phan Diiu tu Phat triin
(Ban
Cong nghiep - Thu'dng mai Cii Chi
ha nh theo QD s61S/2006/QD.BTC
ngay 20/03/2006 cua BQ tntdng
BTC )
Dia chi :Kp Bau Tre 2, Tfin An HQi, huyen Cii Chi, Tp.HCM
?
,••
:'
"",
.c
BAN THUYET MINH BAO CAO TAl CHINH HQ'P NHAT
Qlli IV Niim 2011
1. D~e di~m hoat dQng ciia doanh nghiep
1. Htnb thuc s11 hiiu VOIZ: Cong ty C6 Ph§n
2. Unb vue kinh doanb
: Kinh doanh thirong ma i xutt nhap kh£u, co sd ha t§ng Khu cong nghiep
3. Nganb nghl kinb doanb
* Kinh
: Mua ban xang d§u
doanh mua ban cac mat hang nong san, thuy hiii san, thuc ph£m, cong nghe pham, hang ti6u thf
cong nghiep, kim khi dien may, hang trang tri ni?i thtt, hang tieu dung eao dp, v~t lieu xay dung, hang
may mac, v~t nr nguyen nhien lieu, khi hoa long.
* Xay dung nha xuong, kho, nha ban eho thue, chuyen nhirong btt dong sa n,
* Xay dung cac cong trlnh cong nghiep
* Kinh doanh nha hang trong Khu cong
da n dung, cong trinh du dircng, san l~p mat bang.
nghiep
* Kinh doanh khach sa n
*
Dich vu lac dong, quang cao thuong ma i, l~ tan, v~ sinh cong nghiep, trdng va cham s6e cay xanh,
* B§u
ur kinh doanh co sd ha t§ng Khu cong nghiep.
4. D~e diim hoat dQng ciia doanh nghiep trong narn tal chfnh co anh hudng de'n bao cao tai chinh
Il. Ky kt toan, ddn v] ti~n t~
sa dung
trong ke toan
1. Ky ki todn ndm:
* Nien
d9 ke' roan cua cong ty: B1'ftd§u tlt ngay 01 thang 01ke't thuc vao ngay 31 thang 12 hang nam.
Bao cao tai chinh nay diroc l~p eho ky bao cao tlt ngay 01 thang 10 narn 2011 de'n ngay 31 thang 12
narn 2011
2. Dan vi tiln
m. Chuan
tf
sa dung trong
ki todn
B6ng Vi~t Nam (VND )
muc va che' dQ kt toan ap dung
1. - chi dQki todn dp dung : Che' di? ke' toa n doanh nghiep thirc hien theo Quyet dinh so 15/2006/QD-BTC
ngay 20/3/2006 cua B9 tnrdng B9 Ta i Chinh
- Chuan mire kt toan ap dung:
*
Quyet dinh so 14912001lQB.BTC ngay 3111212001 cua B9 tnrdng B9 Tai Chinh v~ viec ban hanh va
cong bo bon chudn rmrc ke' toan Viet Nam (dot 1)
* Quyet dinh so 165/2002/QB.BTC ngay 31112/2002 cua Bi? tnrdng Bi? Ta i Chinh v~ viec ban hanh va
cong bo sau chuan mire ke' toan Viet Nam (dot 2)
* Quyet dinh so 234/2003/QB.BTC ngay 30112/2003 cua B9 tnrdng B9 Tai Chinh v~ viec ban hanh va
cong bo sau chuan mire ke' toan Vi~t Nam (dot 3)
* Quyet dinh so 1212005/QB.BTC ngay 15/0212005 cua BQ tnrcng B9 Tai Chinh v~ viec ban hanh va
cong bo sau chuan muc ke' toa n Viet Nam (dot 4)
* Quyet dinh so 10012005/QB.BTC ngay 28/1212005 cua B9 tnrdng B9 Ta i Chinh v~ viec ban hanh va
cong bo bon chuan rrurc ke' roan Viet Nam (dot 5)
------
---
2
2. Tuyen bO'vi viec tuan tlul chua'n mLLcke'loan va che'do ke'toan :
*
Bao cao ta i chinh narn diroc l~p va trinh bay tuan thu cac quy dinh cua chuan mire ke' toan s5 21:
"Trinh bay ba o cao ta i chinh" va che'dQ ke' toan doanh nghiep hien hanh do BQ tai chinh ban hanh
* Bao
cao ta i chinh giira nien dQ diroc l~p va trlnh bay tuan thu cac quy dinh ciia chuffn rmrc ke' toan s5
27 " Trinh bay ba o cao ta i chinh giii'a nien dQ " va che'dQ ke' toan doanh nghiep hien ha nh do BQ tai
chinh ban ha nh.
suu« thuc
ke'toan ap dung: NMt Ky chung
4. D~c di~m hoat dQng cua doanh nghiep trong narn tai chinh co anh huang de'n bao cao tai chfnh
IV. Cac chinh sach ke' toan ap dung
1. Nguyen tifc ghi nhan cac khoan tiin va cac khoan tLLdngdLLdngtiin
- Ti~n va cac khoan dirong dirong ti~n baa g6m ti~n m~t tai quy, ti~n gai ngan hang, cac khoan diu ur
ngan ha n, co thai ha n thu h6i hoac dao han khong qua 3 thang, co tinh thanh khoan cao, khong co rui ro
trong chuyen d6i tha nh tien, phi) hop vdi quy dinh cua chuffn mire ke' toan s5 24 " Bao cao hru chuyen
ti~n te" ban ha nh kern thee quyet dinh s5 16512002/Q8.BTC
ngay 31112/2002 ciia B9 tnrong BQ tai
Chinh,
- Phuong phap chuyen d6i cac d6ng ti~n khac ra d6ng ti~n sa dung trong ke' toan
86ng ti~n sa dung trong ke' toan la d6ng Viet Nam. Viec chuyen d6i cac d6ng ti~n khac ra 86ng
Viet Nam thee ty gia hoi d5i thuc te' hoac quy d6i thee ty gia do Ngan hang nha nude Vi~t Nam cong b5
tai thai di~m phat sinh phu hop vdi di~u 11" don vi tinh sa dung trong ke' toan" cua Lu~t Ke' Toan
da:
diroc Qudc H9i nude Cong Hoa Xii H9i Chu Nghia Viet Nam khoa Xl, ky h9P thu 3 thong qua ngay 17
thang 06 narn 2003.
2. Nguyen tifc ghi nhan hang tnn kho
- Nguyen tilc ghi nhan hang t6n kho (hang hoa mua v~ d~ ban) : Theo gia thuc te' mua hang
- Phuong phap tinh gia tri hang t6n kho: Theo phirong phap nhap tnroc, xua't truce
- Phuong phap ha ch toan hang t6n kho: Theo phirong phap ke khai thirong xuyen
- Phuong phap l~p du phong giarn gia hang t6n kho : cudi ky ke' toan narn, khi gia tri thudn c6 th~ thuc
hien diroc cua hang t6n kho nho hon gia g5c thl pha i I~p du phong giarn gia hang t6n kho.
* Muc
trfch l~p du pho ng theo cnng thirc :
LUQng v~t nr
ha ng hoa thirc
Mire
du phong giarn gia v~t nr hang hoa =
te' t6n kho tai
thai di~m I~p
x
(Gia g5c hang t6n
Gia tri thudn c6 th~
kho thee s6 sach
thirc hien dUQccua
ke'toan
hang t6n kho)
bao cao tai
chinh
Lap dir phong giarn gia hang t6n kho tuan thu cac chuffn rmrc ke' toan s502" Hang t6n kho" ban
ha nh kern
thee
228/2009/TT-BTC
Quyet
dinh s5 14912001lQ8.BTC
ngay 31112/2001 cua B9 tnrdng BTC va IT
ngay 0711212009cua B9 tnrdng B9 tai ~hinh v~ huang d~n che'd9 trich I~p va sLtdung
cac khoa n du phong giarn gia hang t6n kho, t6n tha't cac khoa n diu nr tai chinh, no phai thu kh6 doi va
ba o hanh san phffm, hang hoa, cong trinh xay lilp ta i doanh nghiep.
3
3. Nguyen tife ghi nhan va khau hao TSCD va bitt dong sll1l dilu t11
- Nguyen t~c ghi nhsn TSCD ( hfiu hlnh, vo hlnh, thue tai chinh ):
Nguyen tlic ghi nhan TSCf) hiru hinh : Viec ghi nhan gia tri TSCf) hiruhlnh trong s6 ke' toan ghi theo
gia thirc te' hinh thanh tai san (theo nguyen gia ) .Cac tai san diroc ghi nhan la TSCf) hiru hlnh pha i thoa
man 06ng thai ta't d b6n tieu chuan :
- chlic chdn thu diroc lei
ich kinh te' trang nrong lai tir viec SU- dung tai sdn 06.
- Nguyen gia tai san phai diroc xac dinh mot each dang tin c~y .
- Thai gian SU- dung u'ac tinh tren 01 narn.
- C6 ou tieu chuin gia tri theo quy dinh hien ha nh.
Va tuan thu chuan
muc ke' toan so' 03 " tai san co' dinh htru hinh'' ban hanh kern theo Quyet dinh so'
14912001lQf).BTC ngay 31112/2001 cua B9 tnrcng BTC
Nguyen tlic ghi nhan TSCf) vo hinh: Viec ghi nhan gia tri TSCf) vo hinh trong s6 ke' toan ghi theo
gia thirc te' hinh tha nh ta i san ( theo nguyen gia ). M9t tai san duoc ghi nha n la TSCf) vo hinh phai thoa
man 06ng thai 3 ye'u to' : tinh c6 th6 xac dinh diroc kha nang ki6m soa t, lei ich kinh te' trong urong lai va
b6n tieu chufn nhu ghi nhan TSCf) vo hinh d6ng thai tuan thii cac quy dinh chudn muc ke' toan so' 04 "
Tai san co' dinh vo hlnh " ban ha nh kern theo quyet dinh so' 14912001lQf).BTC ngay 3111212001 cua B9
tnrdng B9 ta i chinh.
Nguyen tac ghi nhan TSCf) thue tai chinh :
- Phuong phap khau hao TSCf) (huu hinh, vo hinh, thue tai chinh)
* Phirong
Thong
nr
phap khau hao TSCf) hiru hlnh, TSCf) vo htnh : phuong phap khau hao duong thAng theo
20312009/TT-BTC
ngay 20110/2009 cua BTC hudng d~n che' 09 quan ly SU- dung va trich khfiu
hao TSCf)
* Phuong
phap khau hao TSCf) thue tai chinh.
4. Nguyen tife ghi nhan va khau hao bat dong san dilu t11
- 'Nguyen tlic ghi nha n ba't dong san o~u nr : viec ghi nhan gia tri ba't dong sa n trang s6 ke' toan ghi nMn
gia tri thuc te' hlnh tha nh bit dong san ( theo nguyen gia)
Viec ghi nha n bit d9ng san o~u
nr tua n thu
quy dinh cua chin
nr " ban hanh kern theo quyet dinh so' 234/2003/Qf).BTC
rmrc ke' toan
so' 5 " ba't d9ng san d~u
ngay 30112/2003 cua B9 tnrdng B9 tai chinh
- Phuong phap khau hao ba't dong san d~u nr: Phuong phap khau hao dircng thAng theo Thong ur
203/2009/TT-BTC
ngay 20110/2009 cua BTC hudng d~n v~ Ban ha nh che' 09 quan ly SU- dung
va trich
khau hao Ta i san co' dinh.
5. Nguyen life ghi nhan eae khoan dilu t11tai ehinh
- Cac khoan o~u
nr va o cong
ty con, cong ty lien ke't, v6n g6p va o co sd kinh doanh d6ng ki6m soar
-Cac khoa n d~u tu' chirng khoa n ngan ha n: o~u nr ngan ha n.dai han khac.ghi nhan theo gia g6c
- Phuong phap l~p du phong giarn gia d~u nr ngan ha n, da i han
* Lap
du phong giarn gia d~u tu' cluing khoan : cu6i nien 09 ke' toan, khi kh6a s6 l~p bao cao tai chinh,
neu gia thi tnrcng cua cluing khoan ma Cong ty dang sd hiru bi giarn so vdi gia clurng khoan dang hach
toan tren s6 ke' toan, Cong ty I~p du phong giarn gia o~u
Muc trfch l~p du phong dUQc tinh theo crmg thiic:
nr chung
khoan:
4
So hrcng chung
Muc du phong
khoan bi giarn
giarn gia dftu nr cluing
=
khoan
gia ta i thai
x
dicim I~p Bao
Gia chirng khoan
Gia clurng khoan
dang hach toa n
thuc te' tren thi
tren s6 ke toan
tnrong
cao tai chinh
Viec I~p du phong
so 228/2009fIT-BTC
khoan
du phong
giarn gia dftu nr cluing khoan
ngay
07112/2009
theo guy dinh cua chusn
mire ke' toan va thong nr
cua BQ tai chinh v~ hirdng d~n che' dQ trich I~p va sti' dung cac
giarn gia hang t5n kho, t6n that cac khoan
dftu nr tai chinh, no phai thu kh6 doi va bao
hanh sa n pharn, hang h6a, cong trinh xay Hip ta i doanh nghiep,
*
l~p du phong
t6n that dftu nr tai chinh : cudi nien dQ ke' toan khi kh6a s6 I~p bao cao tai chinh, ne'u
van g6p thuc te' cua cac ben ta i t6 chirc kinh te' Ion hen van chu sd hiru thuc c6 ta i thai di~m bao cao tai
chinh cua t6 chuc kinh te', Cong ty I~p dtr phong
thu chuan
che'dQ
mire ke' toan va thong
t6n that dftu tu ta i chinh. Viec I~p dir phong nay tuan
nr 228/2009fIT-BTC
trich I~p va sti' dung cac khoan
du phong
ngay 07112/2006
cua BQ tai chinh v~ htrong d~n
giarn gia hang t5n kho, t6n tha't cac khoan dftu nr ta i
chinh, n<;1pha i thu kh6 do i va ba o hanh san phfirn, hang hoa , cong trinh xay Ia:p ta i doanh nghiep,
6. Nguyen tdc ghi nhiin. va v{{n hod cdc chi phi di vay:
- Chi phi di vay khi phat
sinh diroc hach toan vao chi phi sa n xuat kinh doanh
trong ky ngoai trir cac
khoa n chi phi hoi du dieu kien van hoa. VI vay khi phat sinh chi phi di vay Cong ty phan biet muc dich
sii' dung cua tirng I01;li van vay, tnrong
hop phat sinh cac khoa n van vay chung trong d6 c6 sti' dung cho
muc dich dftu nr xay dung hoac lien quan de'n tai san
dd dang duoc tinh vao gia tri cua tai sdn ( duoc
van hoa) thl xac dinh ty I~ van h6a d~ xac dinh chi phi di vay. Ty I~ van h6a xac dinh tuan thu chuan
muc ke' toan
31112/2002
so 16
II
Chi phi di vay ". Ban hanh
cua BQ tnrong
kern
theo
Quyer
dinh so 165/2002/QD.BTC
ngay
BQ Tai Chinh.
7. Nguyen tife ghi nhan va VOlt hoa cae khoan chi phi khac
- Chi phi tra tnrdc:
* Chi
phi tra tnrdc
ngan han : Cong cu, dung ct} xuat dung
1 Iftn vdi gia tri Ion va cong cu, dung cu c6
thai gian sii' dung dirdi 1 narn hach toan vao TK 142.
* Chi
phi tra tnroc da i han:
. Cong
cu xuat dung
1 Iftn vdi gia tri IOn va ban than cong cu, dung cu tham gia va o heat dong kinh
doanh tren 1 na m ta i chinh pha i phan b6 dftn va o cac doi dirong chiu chi phi trong nhieu narn .
. Sii'a chira Ion TSCE> ma Cong ty chira trich tnroc va o chi phi.
- Phuong
phap pha n b6 chi phi tra tnroc : phtrong phap dirong thiing.
8. Nguyen tife ghi nhan chi phi phai tra :
Cong ty ghi nhan va o chi phi pha i tra la so ti~n thue dat theo hop d5ng
9. Nguyen tifc va phlidng phap ghi Ilhan cac khoan dli phong phai tra
5
- Cac khoan du phong pha i tra phai thoa man cac di~u kien quy dinh trong chuan muc ke toan so 18 "
Cac khoan du phong, tai san va no tiern tang" ban hanh kern theo quyet dinh so 100/2005/QD.BTC ngay
28/12/2005 cua BQ tnrong BQ tai chinh.
10. Nguyen tde ghi nhiin
von ehu
Sd hilu
- Nguyen tife ghi nha n von d~u nr cua ehu sd htru, thang dir von e6 phan, von khac cua chu sd hilu
* Von d~u nr cua chu sd hiiu : duoc ghi nhan theo so von thuc gop cua cac e6 dong.
* Thang du von e6 phan:
+ Diroc ghi nhan theo so chenh lech IOn hen gilra gia thuc te phat hanh va menh gia e6 phieu khi
cong ty pha t ha nh e6 phieu tang von di~u I~.
* Von
khac cua Chu sd hfiu:
- Nguyen t~e ghi nha n chenh lech danh gia la i ta i san: Cong ty khong ducc nr danh gia la i tai san chi
diroc danh gia la i khi co quyet dinh cua Nha nude,
- Nguyen tife ghi nhan che nh lech ty gia : Cudi narn tai chinh khi khoa s6 I~p bao cao tai chinh, cac
khoan rnuc tien t~ co goe ngoai t~ bao g6m so dir cac tai khoan ti~n mat, ti~n gii'i, ti~n dang chuyen, cac
khoan no pha i thu, no pha i tra ducc danh gia lai theo ty gia giao dich bmh qua n tren thi tnrong ngoai t~
lien nga n hang do ngan hang nha mroc Viet Nam cong bo ta i thci di€m cuci na m tai chinh, khoan chenh
lech ty gia hoi doai do danh gia la i dircc hach toan vao TK 413 " Chenh lech ty gia hoi doai" va diroc
xii' ly nhir sau:
+ Doi voi chenh lech ty gia hoi doai phat sinh do viec danh gia lai so du euoi narn la ti~n mat, ti~n gti'i
ngan hang, ti~n dang chuyen, cac khoa n no ngan ha n ( 1 narn trd xucng) co g6e ngoai t~ tai thClidi€m
l~p bao ca o ta i chinh, thl khong hach toan va o chi phi hoac thu nhap ma d€ so du tren bao cao tai chinh,
d~u narn sau ghi but toa n ngiroc la i d€ xoa so dir,
+ -Doi vdi tnrcng hop chenh lech ty gia hoi doai phat sinh do viec danh gia la i so du cuoi narn cua cac
khoa n no da i ha n ( tren 1 narn ) co goc ngoai t~ ta i thoi di€m l~p bao cao ta i chinh:
- Doi vdi no pha i thu da i ha n: Sau khi bu trir tnrong hop chenh lech ty gia tang diroc ha ch toan vao thu
nhap tai chinh trong narn. Ngircc la i, chenh lech giarn diroc hach toan vao chi phi tai chinh trong narn.
- Doi vdi no pha i tra dai ha n: Sau khi bu trir, tnrong hop chenh lech ty gia tang diroc hach toan vao chi
phi ta i chinh trong narn, tnrong hop chenh lech ty gia dira va o chi phi lam cho ket qua kinh doanh cua
cong ty bi 16 thl phan b6 mot phan chenh lech ty gia cho na m sau d€ Cong ty khong bi 16 nhung rmrc
hach toa n vao chi phi trong narn it nhat cling bang chenh lech ty gia cua so du ngoa i t~ dai han phai tra
trong narn do. So chenh lech ty gia con lai se du<;lctheo d6i va tiep tuc phan b6 va o chi phi eho cac narn
sau nhirng toi da khong qua 5 narn.
Truong hop chenh lech gia m thl diroc ha ch roan va o thu nhap ta i chinh.
,--
-----~
6
+ Chenh lech ty gia h6i doai do danh gia lai cu6i narn tai chinh cua cac khoan muc tien t~ c6 g6c ngoai
t~ va chenh lech ty gia h6i doai da thuc hien trong giai doa n dg u ur xay dung co ban (giai doan tnrdc
hoat dong) diroc phan anh Iuy ke' tren bang can d6i ke' toano Khi ke't thtic qua trinh dgu ur xay dung ,
toa n b(>chenh lech ty gia h6i doai thirc te' phat sinh trong sinh trang trang giai doan dgu ur xay dung (16
hoac lai ty gia h6i doai) khong tinh vao tri gia TSCD ma duoc phan b6 dgn vao chi phi tai chinh hoac
thu nhap tai chinh cua doanh nghiep, thai gian phan b6 khong qua 5 narn k~ tir khi cong trlnh dira vao
hoat d(>ng. 'Viec ghi nhan chenh lech ty gia h6i doai tuan thu chu£n rmrc ke' toa n so' 10 " Anh huong cua
viec thay d6i ty gia h6i doai" ban hanh kern theo quyet dinh so' 165/2002/QD.BTC
ngay 3111212002 cua
B(> tnrdng B(> ta i chinh va thong nr so' 201120091TT.BTC ngay 15110/2009 cua B(> tnrdng B(>tai chinh v~
hudng d~n xu ly cac khoan chenh lech ty gia trang doanh nghiep.
- Nguyen t
SXKD da trir di chi phi thue' TNDN hien hanh va cac khoan dieu chinh do ap dung h6i to' thay d6i chinh
sach ke' roan va dieu chinh h6i to' sai s6t trong yeu cua cac narn tnrdc,
11. Nguyen tife va phlidng phap ghi llhan doanh thu
- Doanh thu ban hang: Viec ghi nhan doanh thu ban san pharn, hang h6a cua Cong ty thtrc hien thoa man
d6ng thai d narn di~u kien quy dinh trong chu£n mire ke' toan so' 14 " Doanh thu va thu nhap khac" ban
ha nh kern theo quyet dinh 149/2001lQD.BTC
ngay 31112/2001 cua B(>tnrdng B(>tai chinh.
- Doanh thu cung cap dich vu: viec ghi nhan doanh thu cung ca'p dich vu cua Cong ty du<;1cxac dinh thoa
man d6ng thai bon di~u kien du<;1cquy dinh trong chuan muc ke' toan so' 14 " Doanh thu va thu nhap
khac" ban hanh kern theo quyet dinh so' 149/2001lQD.BTC
ngay 31112/2001 cua B(> tnrdng B(> Hi
chinh.
- Doanh thu heat d(>ng ta i chinh: viec ghi nha n doanh thu hoat dong ta i chinh tuan thf dgy du hai di~u
kien ghi nhan doanh thu quy dinh trang chuan rmrc ke' toa n so' 14 " Doanh thu va thu nhap khac" ban
ha nh kern theo quyet dinh so' 149/2001/QD.BTC
ngay 31112/2001 cua B(>tnrdng B(>Ta i 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 thg u diroc thanh toan theo gia tri kh6i hrong thirc hien, khi
ke't qua thirc hien hop dong xay dung duoc xac dinh mot each dang tin c~y va diroc khach hang xac
nhan thl doanh thu va chi phi lien quan de'n hop d6ng diroc ghi nhan tuong irng vdi phan cong viec da
hoan tha nh ducc khach hang xac nhan trong ky pha n anh tren hoa don da l~p.
+ Ph~n cong viec da hoa n thanh cua hop d6ng lam co sd xac dinh doanh thu la ty l~ phan tram (%) giii'a
kh6i luong xay l
+ Viec ghi nhan cong viec da hoa n tha nh lam co sd xac dinh doanh thu hop d6ng xay dung tuan thii theo
chuan muc ke' toan so' 15 " H<;1pd6ng xay dung" ban ha nh kern theo quyet dinh so' 165/2002/QD.BTC
ngay 3111212002 cua B(> tnrong B(>tai chinh.
12. Nguyen tife va phlidng phap ghi nhan chi phi tai ehinh
7
Chi phi tai chinh diroc ghi nhan trong bao cao ke't qua hoat dong kinh doanh la t6ng chi phi tai chinh phat
sinh trong ky (khOng bu tru vdi doanh thu hoat dong tai chinh)
13. Nguyen tile va phlldng phap ghi nhlin chi phl thue' thu nhlip doanh nghiep hien hanh, chi I!.hi (hue'thu
nhlip doanh nghiep hoiin lai:
- Chi phi thue' TNDN hien
ha nh : la s6 thue' TNDN pha i nQP tinh tren thu nhap tinh thue' trong narn va
thue sutt thue' TNDN hien hanh.
- Chi phi thue' TNDN hoiin lai diroc xac dinh tren co sd s6 chenh lech tarn thai diroc khtu trir, s6 chenh
lech tam thai chiu thue' va thue' sutt thue' TNDN hien hanh.
- Khong bu trir chi phi thue' TNDN hien hanh vdi chi phi thue TNDN hoan la i.
14. Cae nghiep vu dlt phong rui ro hot doai
15. Cae nguyen tile va phlldng phap ke'toall khae
Cong ty khong siYdung nguyen t~c va phirong phap ke' toan khac, bao cao tai chinh cong ty duoc l~p
tren co sd tuan thu cac chuan mire ke' toan Vi~t Nam va che' dQ ke' toan do BQ tai chinh ban hanh.
V. ThOng tin b6 sung cho cac khoan muc trinh bay trong bang can d6i ke'toan
(Dan vi tinh: d6ng)
31112/2011
Dau nam
01 - Ti~n
318,722,941
1,843,165,595
- Ti~n mijt
17,506,500
765,157,000
301,216,441
1,055,105,608
1,074,827
1,900,800
8,385,295
1,170,087
52,204,146
23,758,636
1,614,347
58,582,003
1,361,353
2,317,973
- Ti~n gdi ngan hang (VND)
+ NH NN & PTNN vie. Nam (CN Cil Chi)
+ NH £Jau TLlva PMt triin
Nam TP HCM
+ NH TMCP Cong Thuang - CN Cil Chi
+ NH Dau tu va Phdt triin VN - CN Bdc SG
+ NH TMCP vui A - CN cs Chi
+ NH TMCP Vi~t A - TP HCM
+ Cong ty CP Chang khodn TP HCM
+ NH TMCP A CMu - CN Cil Chi
+ NH VlB - CN Tan Btnn
+ NH TMCP Phuong Nam-PGD Cil Chi
+ NH sai Gon Thuang Tin-PGD Tdy Bac
+ NH TMCP vu. A - CN ca cu; C1DICONS)
+ Ngdn hang DT & PT VN - CN Bdc Sai Goni CIDICONS )
vu.
283,679
690,330,414
91,643,436
275,357,581
1,365,587
1,402,064
1,688,114
2,893,187
137,957,198
58,582,003
1,031,322
- Ti~n gdi ngan hang (USD)
+ NH Dau Tu va PMt triin Vi~t Nam TP HCM
22,902,987
6,594,016
348.48 USD
+ NH TMCP Vi~t A- TP HCM
16,308,971
865.39USD
- Ti~n dang chuyeri
CQng
02
- Cac khoan tu'dng du'dng ti~n
318,722,941
1,843,165,595
82,118,600,000
60,100,000,000
Ti~n giYico ky ha n
+ NH TMCP
+ NH TMCP
vu. A-
CN TPHCM
vu, A-
CN
ca Chi
12.000.000,000
36,370,000,000
29,800.000.000
8
+ NH TMCP Vi?t A- CN Tan Quy
3,000,000,000
+ NH Ddu Tu va Phat triin Vi?t Nam - CN Bile Sai Gon
+ NH TMCP Phuong Nam -PGD
29,490,000,000
ca Chi
12,500,000,000
6,700,000,000
+ NH Nting nghiep va PTNT Cu Chi CLlChi
+ NH sat cs« Thuang Tin -Tay Bile
1,000,000,000
+ NH TMCP Vi?t a - CN Cu Chi(Cidieons)
7,600,000,000
2,800,000,000
+ NH DT & PTVN - CN Bile Sai Goni Cidieons)
958,600,000
03 - Phiii thu ciia khach hang
9,371,509,599
6,360,383,623
Chi tie't g6m:
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
04
Cty TNHH Shinih VN
1,055,697,077
926,324,528
DNTN Dao Hang
466,967,200
Cty TNHH Hansae VN
438,510,000
592,163,800
572,160,000
Cong ty
e6' phdn
Vt;2ntdi Biln Vi?t Nam
266,102,000
C Ty TNHH Xay dung Kinh Doanh TMDV Ngoc Due
Cty TNHH TM Tan Khai Phdt
282,811,600
Cty TNHH TM Thien PhL((Je
186,994,300
DNTN xdng ddu Minh Phuong
DNTN TM Dae Hiln
282,811,600
DNTN Dae
291,893,900
roa«
356,751,900
DNTN xdng ddu Btn Duac
515,493,873
Khacli hang khdc
3,403,409,194
Cua hang kinh doanh xdng ddu so' 1
429,519,314
Cua hang kinh doanh xdng ddu so' 2
683,426,826
Cua hang kinh doanh xdng ddu so' 3
734,199,216
Cua hang kinh doanh xdng ddu so' 5
317,666,536
Cty
cd phdn
308,330,201
Kido ( chi tiit C1DICONS )
20,318,100
Khdcli hang khdc
3,600,342,057
- Tra trudc ngu'O'iban: g6m
2,333,338,586
49,710,370
Hung Long
2,864,716
44,438,460
Cong ty Xdng ddu khu vl,te 2
1,987,331,870
5,271,910
Chi tie't g6m:
+
+
+
+
+
+
+
05
Cong ty
cs Phdn
Cty CP Thuong Mg.i SABECO Trung Tam
Cty CP TM DV Cdn Gia
332,142,000
Cong Ty TNHH MTV C1DICONS
Cong Ty TNHH XD- VT Tam PM
Cty kiim loan va Tu van Chudn Vi?l
11,000,000
- Cac khoan phai thu ngiin han khac
3,266,162,467
11,820,232,537
Chi tie't g6m:
Pha i thu ti~n ban e6 phieu cua Cong ty CP BT Arnie (Le
+ Cong Cau)
8,638,740,000
+ Ban B6i Thuong Gi
+ CN TP H6 Chi Minh- ITK Liru Ly Chung Kh6an VN
+ Phai thu khac
584,693,524
584,396,524
562,664,000
2,034,432,013
),997,593,206
--------
9
+ Phai thu khac ehi tiet CIDICONS
683,875,737
CQng
06 - Hang t6n kho :
3,266,162,467
11,820,232,537
7,637,599,476
6,647,269,286
182,899,525
1,727,395,758
Trang do
- Hang mua dang di tren dlfO'ng
La xang dgu ngiroi ban giG'h9 (Cty Xang dgu KV2)
- Nguyen li~u, v~t li~u
- Cdng
CQ,
dung
CQ
- Chi phi san xua't, kinh doanh dO' dang
1,493,712,440
+ Chi phi DD - Cong trlnh di ta o md rong VP Xirdng
1,493,712,440
-Thanh pham
- Hang hoa
Chii ye'u Hi
xa ng
5,960,987,511
4,919,873,528
7,637,599,476
6,647,269,286
dgu eon t6n kho cua Cong ty
- Hang gO'idi ban
- Hang hria kho bao thue'
- Hang hoa ba't dQng san
CQng gia go'c hang t6n kho
- Tal san ngdn han khac:
2,473,513,318
+ Thue' va cac khoa n phai thu Nha nude
+ Chi phi tra tnroc ngan h<;tn(CIDICONS )
+ Thue' GTGT dlfqc khau trir ciia hang hoa dich
VQ
+ Cac khoan thue' GTGT chira khau trir
16,635,287
2,465,513,318
16,635,287
2,465,513,318
+ Cac khoan thue' GTGT chira khfiu triY(CIDICONS )
+ Tai san ngdn ha n khac la khoan phai thu tarn ling ciia
8,000,000
nhan vien
Chi tiit g6m:
- La i Quang Trgn Truong An
- H6 Nhir Hiep
- Nguyen Di~n Phong
- T6ng Huy Cirong
10,000,000
-Nguyen Minh Phung
-Phan Thanh Tam
- Ngo Thai Due
- Trgn Van Thua n
36,800,000
- Huynh Van Nhan
- Nguyen TIf Life
5,700,000
8,000,000
10
-Dang van Xircng
30,000,000
-Pharn Thanh Phung
11,214,900
-Phan Thj Thanh Thuy
16,599,272
-Phan Van Xuyen
Cong
110,314,172
8,000,000
D~u narn
06 - Phai thu dai han nQi bQ
- Cho Yay dai ha n no i be?
- Pha i thu da i ha n ne?i b9 khac
Cong
07 - Phai thu da! han khac
- Ky
guy, ky ciroc da i ha n
- Cac khoan ti6n nhan uy thac
- Cho yay khong e6 Hii
- Phai thu dai ha n khac
C9ng
CuO'i narn
D~u narn
10
08 Tinh hlnh tang giam tai san c6 dinh hfiu hlnh Narn 2011
Khoan rnuc
Nha clia v~t
May m6c thiet
kie'n true
bi
Phu'dng ti(!n
v~n tai truyen
Thie't b] dung
cu quan If
Cay lau narn
TSCD hilu
hlnh khac
T6'ng cQng
dfin
Nguyen gia TSCD htru hlnh
s6 du d~u narn
29,483,268,533
- Mua trong na m
5,774,315,611
2,596,536,868
37,739,250
248,126,000
- E>~u ur XDCB hoa n tha nh
347,972,384
46,085,204,778
161,020,000
409,146,000
1,719,848,443
1,719,848,443
- Tang khac
11,977,000
- Tang khac ta i san Cong Ty CIDICONS
20,664,091
- Chuyen sang bit dong san d~u
7,845,372,132
11,977,000
125,072,295
145,736,386
ur
- Thanh 19, nhuong ban
155,103,610
- Giarn khac
125,072,295
11,977,000
26,602,977 ,099
5,930,010,407
7,833,395,132
2,721,609,ltl3
s6 du d~u narn
7,128,544,369
1,755,340,731
2,357,712,110
978,402,217
- Khiu hao trong narn
1,160,482,926
701,187,309
800,006,448
301,333,149
s6 dti cu6i narn
4,445,036,267
155,103,610
37,739,250
-
4,619,824,812
508,992,384
43,5%,984,185
208,945,905
12,456,117,628
32,166,360
2,995,176,192
Gia tr] hao mori luy ke'
- Tang khac
7,086,368
27,172,296
110,687,935
103,601,567
- Chuydn sang bit dong sa n d~u nr
- Thanh 19, nhucng ban
155,103,610
155,103,610
27,172,296
- Gia m khac
1,683,957,962
103,601,567
7,086,368
s6 du cu6i na m
6,449,965,723
2,360,012,841
3,150,632,190
1,383,336,933
- Tai ngay d~u narn
22,354,724,164
4,018,974,880
5,487,660,022
1,618,134,651
- Tai ngay cu6i narn
20,153,011,376
3,569,997,566
4,682,762,942
1,338,272,230
- Gia tr] con la i cu6i narn cua TSC£) hiru hlnh da: dung d~ the' chip dm co' dam bao cac khoan yay
- Nguyen gia TSCE> cu6i narn da: khfiu hao he't nhung y~n con sa dung
- Nguyen gia TSC£) cudi narn cho thanh
Iy
- Cac earn ke't y~ viec mua, ban TSC£) hfru hinh co gia tri Ion trong nrong lai
10,566,954
-
1,821,818,193
241,112,265
13,585,059,952
139,026,479
33,629,087,150
267,880,119
30,01l,924,233
11
- Cac thay d6i khac v~ TSCf) hfru hlnh
09 Tang, glam tai sari cff dinh thue tai chinh
Khoan rnuc
Nha cli'a v~t
May moc thie't
kie'n true
bi
Nguyen gia TSCD thue tai chinh
s6 du d~u
narn
- Thue tai chinh trong narn
- Mua la i TSCf) thue ta i chinh
- Tang khac
- Td lai TSCf) thue ta i chinh
- Giarn khac
s« du cuffi narn
Gia tr] hao men luy ke'
sff du dftu narn
- Kha'u hao trong na m
- Mua la i TSCf) thue ta i chinh
- Tang khac
dfi u tu
- Tra la i TSCf) thue ta i chinh
- Giarn khac
sa du cuffi
narn
Gia tr] con lal ciia TSCDDthue
tai chfnh
- Tai ngay dftu narn
- Tai ngay cuffi narn
* Ti~n
* Can
thue phat sinh them diroc ghi nha n Iii chi phi trong narn:
ell d~ xa c dinh ti~n thue phat sinh them:
Phuong ti~n
v~n tai truyen
diin
...
...
TSCD hii'u
hinh khac
T6'ng cQng
12
* f)i~u
khoa n gia ha n thue hoac quyen diroc mua ta i sa n:
10 Tang, giam tai san
cef dinh vo hlnh
Khoan muc
Quyen stl dung
Quy~n phat
Ban quy~n
da't
hanh
BAng sang che
...
...
TSCD huu
hinh khac
T6'ng cQng
Nguyen gia TSCD vo hlnh
s« du dftu narn
3,722,990,909
3,722,990,909
3,722,990,909
3,722,990,909
- Mua trong narn
- Ta o ra tv ni?i bi? doanh nghiep
- Ta ng do hop nha't kinh doanh
- Tang khac
- Thanh ly, nhirong ban
- Giarn khac
Sef du cuefi narn
-
Cia tr] hao mon luy ke'
sef du dftu narn
198,898,449
198,898,449
92,168,736
92,168,736
291,067,185
291,067,185
- Tai ngay dftu narn
3,524,092,460
3,524,092,460
- Tai ngay cuefi narn
3,431,923,724
3,431,923,724
- Kha'u hao trong narn
- Tang khac
- Thanh
1y, nhuong ban
- Giarn khac
Sef du cuefi narn
Cia tr] con lai ciia TSCD vo hlnh
* Thuyet
minh s6li~u va gidi trinh khac
13
11 - Chi phi xay dung cd ban di1 dang
3111212011
- T6'ng s6 chi phi xlly dung cd ban dd dang
01/0112011
+ Mua siim TSCD:
Trong do ( Nhiing cong trinli Ian )
- D~n bu giai toa
2,827,619,900
2,827,619,900
12,605,053,090
17,219,231,822
1,398,867,224
1,223,867,224
3,200,596,658
3,200,596,658
3,312,699,602
2,102,186,000
23,344,836,474
26,573,501,604
- Tram biepn ap 3P-400KVA 15
- Khu Nha xirdng 4ha
- Khu tai dinh elf
- Duong
s6 8-21
- Cira hangkinh doanh xang d~u S6 7
- Chi phi thanh l~p KCN tay B3'e giai dean 2
- Khu dan elf tan PM Trung
- Cac hang muc khac
CQng
12 Bing giarn ba't dQng san d§u to'
Khoan rnuc
Nguyen
gia
ba't
S6 dfiu narn
Tang trong narn
Giam trong narn
S6 cu6i nam
dQng
san d§u to'
224,408,875,655
- Quyen sil' dung dat
126,835,096,412
18,028,990,891
6,432,013
242,431,434,533
126,835,096,412
- Nha
- Nha va quyen sil' dung
dat
- Co sd ha t~ng
97,573,779,243
18,028,990,891
6,432,013
115,596,338,121
26,368,266,958
10,019,637,563
5,199,211
36,382,705,310
14,284,823,891
2,966,592,657
12,083,443,067
7,053,044,906
Ghi tr] hao men liiy ke'
- Quyen sil' dung dat
17,251,416,548
- Nha
- Nha va quyen sil' dung
dat
- Co sd ha t~ng
5,199,211
19,131,288,762
Ghi tr] con la i cua ba't
dQng san d§u to'
198,040,608,697
206,048,729,223
- Quyen sil' dung dat
- Nha
- Nha va quyen sil' dung
dat
- Co sd ha t~ng
--------
14
* Thuyet
minh
so li~u
31/1212011
va gidi trinh khac
13 ca c khoa n dfi u tti ta i chinh da i han
Dfiu narn
139,834,800,000
+ Dfiu Tti vao Cdng Ty con
+ Dfiu tti dai han khac
M~llh giti
- Dfiu tti
c6' phieu
+ Ngan hang TMCP
vier A
10,000
S(}' luang
cu tri
8,426,047
139,834,800,000
8,426,047
139,834,800,000
S(}' luang
ou tri
139,834,800,000
8,426,047
139,834,800,000
- Dfiu tti tra! phieu
+ Mua tra i phieu chinh phu
- Dfru tu tin phieu, ky phieu
- Cho vay da i ha n
- Dfru tu da i han khac
Cl)ng
139,834,800,000
139,834,800,000
15
31/12/2011
Diiu narn
14 Chi phi tra trudc da i ha n
- Chi phi tra tnroc Y€ hoat dong TSC£)
233,332,000
- Chi phi tra trudc v~ CCLD
- Tai san dai ha n kha c:
322,114,000
376,552,500
49,614,000
118,552,500
172,500,000
140,000, 000
Chi tie't gdrn:
+ Cty CP Thuong Mai SABECO Trung Tam
+ Cty TNHH gas Petrolimex (CUr;lC va binli gas)
+ CU(/C
VQ
bia Cty TNHH SX TM DV Minh Quang
+ Cty CP Hung Long (ky quy mua bii hem bia)
18,000,000
100,000,000
100,000,000
1,960,000,000
1,960,000,000
1,960,000,000
1,960,000,000
1,076,652,733
373,604,132
15 Vay va n(j ng~n han
- Vay ngan han
+
La
khoan no da i ha n de'n han trii trong narn 2011 eho Quy
£)gu Tu' PT £)0 Thj TPHCM
- Phai tra ngtioi ban
+ Cty CP£)TPT Gas £)0 Thi
365,683,360
+ Ti6n mua gas phai trii cho Cong ty TNHH Gas Petrolimex
197,299,080
46,758,899
17,173,200
16,645,200
+ Cty CP Ru'<;1uBlnh Tay
Cty TNHH Huy H6ng
33,689,000
+ Cong Ty TNHH van tai Oto NQi Thuong B~e
198,562,595
+ Ti6n mua cot, tarn vong phai trii cho CS Tre Cot Tir Due
111,771,000
+ Cty Sheell Gas (LDG) VN TNHH
164,740,033
+ CtyTNHH SX DV TM XNK Minh Quang
+ CtyTNHH H6 Thll y
23,046,848
+ DNTN TM Thuong Nguyen
+ DNTN HTM DV Huyen Thoai
+ Cong Ty CP XD
ce Khi
- Ngtioi mua tra ti~n trudc
Tan Blnh Tanimex
Chi tie't g{}m:
+ DNTN TM Huynh Minh Sanh
40
22,926,500
251,961,110
299,200
1,196,777
299,200
1,196,777
+ Cong no Cong Ty Cidicons
16 Thue va cac khoan phai nQP nha nude
31112/2011
Dgu narn
- Thue' gia tri gia tang
- Thue' tieu thu d~c biet
- Thue' xuat, nhap khffu
- Thue thu nhap doanh nghiep
- Thue thu nhap ca nha n
978,924,141
3,573,537,732
16
- Thue' ta i nguyen
- Thue' nha da't va tien thue da't
- Cac lca i thue khac
- Cac khoan phi, l~ phi va cac khoan phai n9P khac
CQng
17 Chi phi phai tra
978,924,141
31112/2011
3,573,537,732
D§unam
- La khoa n Trich tnrdc tien thue da't phai n9P cho Nha NUDe
CQng
18 Cac khoan phai tra, phai nQp ng~n han khac
1,038,468,286
1,219,492,661
1,038,468,286
1,219,492,661
31112/2011
D§unam
- Cty CP BT PT SG CO.OP
- C6 nic can Ia i chira chi
600,000,000
600,000,000
13,429,299,940
14,516,120,545
584,396,524
584,396,524
- Le van Bung
- Cry CP Bau Tu XD Lien Thanh
455,414,000
- Cty Clover VN
180,000,000
- Cty TNHH ILSHIN WOMO
118,410,600
- Cty TNHH BH CN Tin Thanh
- Cty TNHH Vi~t My
540,000,000
rs
- Cty CP An Pha Quoc
540,000,000
1,000,000,000
- Cty TNHH Khuon Chinh xac Minh Dat
- Cty TNHH BH CN Tin Thanh
1,493,626,932
- Cac khoan phai tni khac
CQng
19 Quy khen thudng,
phtic lc:!i
585,362,626
1,228,112,883
17,531,096,622
18,924,043,952
3,989,379,832
3,388,436,186
31112/2011
Bau narn
20 Phai tra dai han nQi bQ
Cong
21 Yay va nc:! dai han
a. - Yay da i ha n
8,752,179,000
- Quy Bau Ttr Phat Tri6n Bo Thi Tp.HCM, muc dich d6
thuc hien du an dau tu Xay dung
t~p trung KC
b. - <;i dai han
Tay
Ba:e ce Chi
M thdng xU' 19 mroc thai
6,792,179,000
8,752,179,000
196,950,000
239,300,000
126,950,000
114,300,000
70,000,000
125,000,000
114,945,122
93,107,802
- Thue ta i chinh
- Pha i tra da i han khac
+ Ky cucc
- Khach cuoc vo blnh gas
- Khach cuoc
ba:
hem bia
e. - Dtf phong tro cap ma't viec lam
~-
---
17
d. -Doanh thu chira thuc hien
331,269,990,494
310,355,165,122
331,269,990,494
310,355,165,122
338,374,064,616
319,439,751,924
- Chii yeu la khach hang tra tnrdc ti€n thue da't trong khu
C
Tay B~c Cu Chi
CQng
17
- Cac khod.n nc thue ta i chinh
Narn nay
Thaih~n
T6ng khodn thanh
toan ti~n thue
tai chinh
Trii ti~n
!iii thue
Tra no gac
Nam trudc
T6ng khoan thanh
Trii li~n
loan ti~n thue
!iii thue
tai chinh
Tir 1 narn trd xu6ng
Tren 1 narn de'n 5 narn
Tren 5 narn
22
- Tal san thue' thu nhap hoan Iai
va
thue' thu nh~p hoan lai pha! tra
Cu6i narn
8fiu nam
a. - Ta i sa n thue' thu nhap hoan la i
- Ta i san thue thu nh~p hoan la i lien quan de'n
khoan chenh lech tarn thai duoc khfiu trir
- Tai san thue thu nhap hoan la i lien quan de'n
khoan 16 tinh thue' chira sti dung
-Tai san thue' thu nhap hoan lai lien quan de'n
khoan uu dai tinh thue' chua sir dung
- Khoan hoa n nhap ta i san thue thu nhap hoan la i
dil du'Qc ghi nhan tu cac narn tnrdc
Tai san thue' thu nh~p hoan lai
b. Thue' nhu nhap hofin lai phai tra
- Thue' thu nhap hoan la i pha i tra phat sinh tir cac
khoan chenh lech tarn thai chiu tthue'
- Khoan hoa n nh~p thue' thu nhap hoan la i pha i tri
ail duoc ghi nhan tir cac narn tnroc
- Thue' thu nhap hoan lai pha i tri
Cuo'i narn
D~u narn
Tra
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