Báo cáo tài chính hợp nhất quý 3 năm 2011 - Công ty Cổ phần Đầu tư Phát triển Công nghiệp - Thương mại Củ Chi

MA

s6 THUE: 0302704764

(Ban hanb theo Quytt dinb so:·lS12006IQD-BTC
Ngay 2010312006 ciia BQ Truong BQ ttu Chinh)

RAo eAoT&I em uq] mr
II

\Ii

qlID 3 JjM 20n
(TV NGAy 01/07/2011 DEN 30/09/2011)


1. Bang can Mi ke toan
Don vi bao cao:CONG TY CO PRAN DTPTCN-TM CD CHI

Mftu sO'B 01- DN

Dia chi :Ap Elm Tre 2, Xii Tan An RQi , Huyen Cu Chi

( Ban hanh theo QD s0'15/2006/QD-BTC
ngay 20/03/2006 cua BQ trudng BTC )

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A.

Tl;li

eo H<)P NHA T
A.

BANG CAN DOl KE TOAN GIUA NIEN

,.."

ngay 30109/2011
Dan vi tinh :

,

?

TAl SAN

Mas6

1

2

D6ngVN

Thuyet

S6

s6

minh

cu6i narn

dftu narn

3

4

5

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

100

100,829,902,293

88,936,647,229

I. Tien va cac khoan tuong du'dng ti~n

110

73,463,847,703

61,943,165,595

1. Ti~n

111

1,061,047,703

1,843,165,595

2. Cac khoan nrcng dirong ti~n

112

72,402,800,000

60,100,000,000

II. Cac khoan d§u tu' ta i chinh ng~n han

120

V.Ol
V.02

121
2. Du phong giarn gia dffu tu ngan han (*) (2)

129

III. Cac khoan phai thu ngdn han

130

14,020,066,472

17,872,699,030

I. Phai thu khach hang

131

10,250,351,360

6,360,383,623

2. Tra tnrdc eho nguoi ba n

132

1,662,006,806

49,710,370

3. Phai thu ni.)i bi.) ngan han

133

2,368,075,806

4. Phai thu thee tie'n dQ ke' hoach hop d6ng xay dung

134

5. Cac khoan pha i thu khac

135

6. Du phong phai thu ng~n ha n kh6 doi (*)

139

IV. Hang t6n kho

140

1. Hang t6n kho

141

2. Du phong giarn gia hang t6n kho (*)

149

V. Ta i sari ng~n han khac

V.03

11,820,232,537
(260,367,500)

(357,627,500)

11,776,592,100

6,647,269,286

11,776,592,100

6,647,269,286

150

1,569,396,018

2,473,513,318

1. Chi phi tra tnroc ngan han

151

246,372,393

2. Thue GTGT diroc khau trir

152

1,124,411,125

2,465,513,318

3. ThuS va cac khoan khac phai thu Nha nude

154

198,612,500

8,000,000

V.04

V.05

158
B. TAl SAN nAI H~N (200=210+220+240+250+260)

200

I. Ca c khoan pha i thu dai ha n

210

1. Pha i thu da i ha n ciia kha ch hang

211

2. Van kinh doanh d don vi true thuoc

212

3. Pha i thu dai ha n noi bi.)

213

V.06

4. Pha i thu dai ha n khac

218

V.07

5. Du phong pha i thu dai han kh6 doi (*)

219

II. Ta i

sa n cef dinh

220

402,870,404,594

402,211,974,411

69,758,855,237

63,726,681,214


J. Ta i san co dinh htru hinh

221

- Nguyen gia

31,145,738,008

33,629,087,150

222

45,948,243,123

46,085,204,778

- Gia tri hao man luy ke' (*)

223

(14,802,505,115)

(12,456,117,628)

2. Ta i sd n co dinh thue tai chinh

224

- Nguyen gia

225

- Gia tri hao man luy ke' (*)

226
3,454,965,908

3,524,092,460

3,722,990,909

3,722,990,909

3. Ta i san co dinh

vo

hinh

227

V.08

V.09

V.lO

- guyen gia

228

- Gia tri hao man luy ke' (*)

229

4. Chi phi xay dung co ban dd dang

230

V.11

35,158,151,321

26,573,501,604

III. Ba't dQng sari dftu tu

240

V.12

192,793,667,857

198,040,608,697

- Nguyen gia

241

224,985,388,460

224,408,875,655

- Gia tri hao man luy ke' (*)

242

(32,191,720,603)

(26,368,266,958)

IV. Cac khcan dftu tu tai chfnh dai ha n

250

139,834,800,000

139,834,800,000

nr vao cong ty con
2. Dfiu ur vao cong ty lien ket, lien doanh

3. D~u ur dai ha n khac
4. Du phong giarn gia d~u nr tai chinh dai han (*)

251
139,834,800,000

139,834,800,000

v. Tai

260

483,081,500

609,884,500

42,415,000

233,332,000

1. Dfiu

san dai han khac

1. Chi phi tra

tnrdc dai ha n

(268,025,001)

(198,898,449)

252
258

V.13

259
261

V.14

2. Ta i san thue' thu nhap hoan lai

262

V.21

3. Ta i san dai han khac

268

440,666,500

376,552,500

270

503,700,306,887

491,148,621,640

A. N(1 PHAl TRA ( 300 = 310 + 330 )

300

357,603,908,330

348,880,063,364

1. N<;1 ngan han

310

21,417,412,919

29,440,311,440

1. Yay va nc ng~n ha n

311

490,000,000

1,960,000,000

2. Pha i tri nguoi ban

312

1,360,240,548

373,604,132

313

182,036,943

1,196,777

V.16

2,200,153,571

3,573,537,732

V.17

1,038,468,286

1,219,492,661

V.18

13,766,846,903

18,924,043,952

TONG CONG TAl SAN (270 = 100 + 200)

NGUONVON

3. Nguoi mua tri ti~n

tnrdc

V.l5

4. Thue va cac khoan phai nQP Nha nude

314

5. Pha i tra ngiro: lao dong

315

6. Chi phi phai tra

316

7. Pha i tra nQi bQ

317

8. Phai tra theo tien dQ ke' hoach hop d6ng xay dung

318

9. Cac khoan pha i tra , phai nop ngan han khac

319

10. Du phong phai tra ngan han

320

11. Quy khen thudng , phtic lei

323

2,379,666,668

3,388,436,186

II. N<;1 dai ha n

330

336,186,495,411

319,439,751,924

1.

Pha i tra dai han nguo: ban

331

2. Phai tra da i han nQi bQ

332

3. Phai tra dai ha n khac

333

4. Yay va no dai ha n

334

V.20

5. Thue' thu nhap hoan la i pha i tra

335

V.21

6. Du phorig trc dip ma't viec lam

336

V.19
200,500,000

239,300,000

8;752,179,000

8,752,179,000

28,105,362

93,107,802


7. Du phcng phai tra da i ha n

337

8. Doanh thu chira thuc hien

338

9. Quy phat tri~n khoa hoc va cong nghe

339

B. VON

r.ve»

can sa HUU

(400

= 410

+ 430)

310,355,165,122

146,096,398,557

142,268,558,276

146,096,398,557

142,268,558,276

411

90,000,000,000

90,000,000,000

412

41,850,000,000

41,850,000,000

(4,118,929,325)

(2,180,442,910)

400

chii sd hii'u

410

3. Vo'n khac cua chil Sd hiru
4.

327,205,711,049

413

C6 phieu quy (* )

414

S. Chenh lech danh gia la i tai sa n

415

ty gia

416

6. Chenh lech

V.22

ho'i doa i

(4,183,571)

417

7,515,550,451

6,655,635,762

8. Quy du phong tai chinh

418

6,807,463,684

5,947,548,995

9. Quy khac thuoc vo'n chii sd hiru

419

J O. L<;Iinhuan sau thue chua phan pho'i

420

11. Nguon vo'n d~u nr xiiy dung co ban

421

II. Ngudn kinh phi va quy khac

430

1. Quy khen thucng, phtic lei

431

2.

guon kinh phi

432

3. Ngucn kinh phi da: hlnh thanh tai san co'dinh
TONG CONG NGUON VON (440

/

?".....

= 300

4,042,313,747

V.23

433

+ 400)

503,700,306,887

440

'"?

A

~,...,

491,148,621,640

"

CAC CHI TIED NGOAI BANG CAN BOI KE TOAN

?

~

CHITIEU
1. Tai san thue ngoai

Thuytt

S6

S6

minh

cu6i nam (3)

dfiu narn (3)

24

2. V~t nr, hang h6a nhan giG'hQ, nhan gia cong
3. Hang h6a nhan ban he?,nhan ky gli'i, ky circc
4. NQ kh6 doi dfl xli' 1y

5. Ngoai t~ cac loai
6. Du toan chi su nghiep, du an

guOi l~ p bi~u
(Ky, ho ten)

\&viJ-F--------Nguyen Thj Tie'n

USD 1,209.75


2. Bao do

ke't qua ho at dQng kinh doanh giUa nien dQ

Ddn vi bao do:
Dia chi:

CONG TY CPDTPTCN-TM

Ap Bau

CD

cm

Mliu s6B 02 - DN

Tre2, Xii Tan An HQi Huyen Cii Chi

( Ban hanh theo QE>56 lS/2006/QE>-BTC
ngay 20/03/2006

cua BQ tnrong BTC )

BAO CAO KET QUA HOAT DONG KINH DOANH H(iP NHAT
Qui 3 Nam 2011

( Tu ngay

01/07/2011 de'n 30/09/2011)
Dan vi tinh. :D6ng VN

?

"

CHITIEU

Mii s6

minh

QuillI
Nam Nay

Liiy

Nam trudc

ke tlt dftu

nam de'n cuo'j quy nay

Narn Nay

Nam trade

6

7

2

3

4

5

1. Doanh thu ban hang va cung ca'p dich vu

01

VI.25

89,678,861,483

53,985,249,328

249,331,851,080

155,410,377,027

2. Ca c khoan giarn tru doanh thu

02

3. Doanh thu thuan v~ ban hang va cung ca'p

10

89,678,861,483

53,985,249,328

249,331,851,080

155,410,377,027

83,815,615,154

48,690,352,037

230,464,028,935

140,107,912,853

5,863,246,329

5,294,897,291

18,867,822,145

15,302,464,174

1

dich vu ( 10 = 01 - 02 )
4. Ghl v6n hang ban

11

5. LQ"inhuan gQP v~ ban hang va cung ca'p

20

VI.27

dich vu ( 20 = 10 - 11 )
6. Doanh thu heat oQng Hli chinh

21

VI,26

2,860,197,020

20,603,364,920

17,727,608,033

23,050,050,224

7. Chi phi tai chinh

22

Vi.28

1,476,522

26,368,568

789,148,802

68,779,749

- Trang dd : Chi phi liii yay

23

19,323,492

216,708,521

53,413,388

8. Chi phi ban hang

24

2,385,474,565

2,100,967,710

6,977,065,309

6,308,021,389

9. Chi phi quan Iy doanh nghiep

25

1,316,904,115

1,010,464,783

3,725,892,712

3,462,491,054

10. LQ"inhuan thuan tu heat oi)ng kinh doanh

30

5,019,588,147

22,760,461,150

25,103,323,355

28,513,222,206

11. Thu nhap khac

31

133,505,456

130,537,975

489,802,640

491,460,333

12. Chi phi khac

32

55,541,261

28,535,952

123,646,443

96,066,167

40

77,964,195

102,002,023

366,156,197

395,394,166

50

5,097,552,342

22,862,463,173

25,469,479,552

28,908,616,372

1,276,013,086

5,715,615,793

3,974,377,389

7,181,154,093

3,821,539,256

17,146,847,380

21,495,102,163

21,727,462,279

3,821,539,256

17,146,847,380

21,495,102,163

21,727,462,279

[ 30 = 20 + ( 21 -22) - ( 24 + 25 ) ]

I------~~----------------------_+------r_----~--~--~_+----~~--,-----~~---r_--~---~13. LQ"inhuan khac (40

= 31 - 32)

14. T5ng Igi nhuan ke toan trudc
(50

thue'

= 30 + 40)

15. Chi phi thue'TNDN

hien hanh

51

VI.30

16. Chi phi thue'TNDN

hoan Il.li

52

VI.30

17. LQ"inhuan sau thue' thu nhap doanh nghiep

60

( 60 = 50 - 51 - 52 )
18.1 LQi Ich ciia cB dong thi~u s5
18.2 LQi nhQn sau thu~ thu nh~p ciia CD cua CTy me
19. La i cd ban tren c5 phieu (*)

gu"oi l~p biiu

434

70

Ke' toan tntdng

(Ky, ho ten)
(K~
~
guy~n Thi Tien

vn Thf

Bl.lch Tuye't

1,905

2,443

2,414


Ddn

vi bao cao:CO

G TY CP DTPTCN - TM CD CHI

M~u s6 B 03a - DN

Dia chi :Ap B~lUTre 2, Tan An HQi, huyen Cii Chi, Tp.HCM

(Ban hanh theo QB s6
ngay

BAO

cxo

LUU CHUYEN TIEN Tt GIUA NIEN

20103/2006

lSI2006/QD-BTC

cua B6 tnrdng BTC)

DO H
( Theo phuang phdp true titp )

09 Thang Nam 2011
Dan vi tinn :D6ng VN

cni

TIEU
1

I. Lu'U chuyeri ti~n tit hoat dQng kinh doanh
l. Ti~n thu nr ban hang, cung dip dich vu va doanh thu khac

2. Ti~n chi tra cho ngiroi cung ca'p hang hoa va dich vu
3. Ti~n chi trii cho nguoi lac dong
4. Ti~n chi trii 1a:ivay
5. Ti~n chi n9P thue thu nhap doanh nghiep
6. Ti~n thu khac tir heat d9ng kinh doanh
7. Ti~n chi khac cho heat dong kinh doanh
Luu chuyen tien thudn tit hoat d{)ng kinlt doanh
II. Lu'U chuyeri tien tit hoat dQng dau tu
l. Ti~n chi M mua slim, xay dung TSCB va cac TS dai han khac
2. Ti~n thu tir thanh ly, nhucng ban TSCB va cac TS dai han khac
3. Ti~n chi eho vay, mua cac cong cu no cua cac don vi khac
4. Ti~n thu h6i eho vay, ban lai cac cong cu no cua don vi khac
5. Ti~n chi d~u nr, g6p van va o don vi khac
6. Ti~n thu h6i d~u ur g6p van va o don vi khac
7. Ti~n thu 1a:icho vay, cel tire va 1Qinhuan diroc ehia
Luu chuyen tien thudn tit hoat d{)ng diiu tu
III. Luu chuye n tie n tit heat dQng tal chfnh
1. Ti~n thu tu pha t hanh e6 phieu, nhan gap v6n cua chu sClhuu
-2. Ti~n chi tra v6n g6p eho cac chii SCIhiru, mua lai c6 phieu
cua doanh nghiep da: phat hanh
3. Ti~n vay ngan han, dai han nhan dircc
4. Ti~n chi trii no goc vay
5. Ti~n chi trii no thue tai chinh
6. eel nrc, lei nhuan da: trii eho chii sd hitu
Luu chuyen tien thudn tit hoat d{)ng tai chink
Liru chuyin ti~n thuftn trong ky ( 50 20 + 30 + 40 )
Tie n va tu'dng du'dng tien dau ky
Anh htrong cua thay deli ty gia hoi doai quy deli ngoai t~
Ti~n va tu'dng du'dng ti~n cuo'i ky ( 70 50 + 60 + 61)

=

=

Mas6

Thuye't
minh

2

3

Liiy ke'tlt dftu nam de'n cu6i quy nay
Nam nay

Narn tnroc

4

5

01
02
03
04
05
06
07
20

271,815,885,181
(259,701,287,459)
(5,382,103,039)
(215,817,722)
(5,373,239,894)
66,548,621,296
(42,274,270,205)
25,417,788,158

153,198,478,537
(143,877,255,238)
(4,523,385,571 )
(53,413,388)
(1,941,229,829)
91,374,124,092
(30,797,825,531)
63,379,493,072

21
22
23
24
25
26
27
30

(11,005,499,601)
2,406,539

(21,438,000,000)
21,438,000,000
(10,000,000,000)

(29,094,262,295)

31
32

10,000,000,000
(l,938,486,415)

33
34
35
36
40
50
60
61
70

68,521,000,000
(69,991,000,000)

30,430,000,000
(31,900,000,000)

6,591,513,585
11,518,715,917

61,943,165,595
1,966,191
73,463,847,703

(1,470,000,000)
34,255,242,472
23,643,041,481
(1,161,523)
57,897,122,430

512,507,236
(20,490,585,826)

(4,800,000,000)
6,240,011,695
(27,654,250,600)

Ldp, nga 15 thang 10 ruim 2011
Ngucl lap bi~u

Ke' toan trtidnl

( Ky,

( Ky,

ho ten)

ho ten)

------~~

Nguy~n Thi Tie'n

Vii Thi Bl;lChTuye't

fie


4. Ban thuyet minh bao cao tal chinh

Miiu sooB 09· ND

Don vi bao cao: Cong ty C6 phan Dftu to' Phat tri~n

(Ban

Cong nghiep - Thuong mai Co Chi

hanh theo QD

so lS/2006/QD·BTC

ngay 20/0312006 cua BI} tnfdng BTC )

Dia chi :A'p Bau Tre 2, Tan An HQi, huyen Co Chi, Tp.HCM
A'

?

-',,,,

s;

BAN THUYET MINH BAO CAO TAl CHINH HQ'P NHAT
Qlli III Niim 2011
I. Dac diim hoa t d(lng cua doanh nghiep
1. Hinb thtic Sd hiiu.

von:

2. Linlt vife kinh doanh

Cong ty C6 Phdn

: Kinh doanh thirong ma i xua't nhap kh§u, cd sa ha t~ng Khu cong nghiep

3. Nganh nghi kinh daanh : Mua ban xang d~u

* Kinh

doanh mua ban cac mat hang nong san, thuy hai san, thirc pham, cong nghe pharn, hang ti~u thu

corig nghiep, kim khi dien may, hang trang tri nQi tha't, hang tieu dung cao ca'p, v~t lieu xay dung, hang
may mac, v~t nr nguyen nhien lieu, khi hoa long.

* Xay dung nha xirdng, kho, nha ban cho thue, chuyen nhirong ba't dong
* Xay dung cac cong trmh cong nghiep dan dung, cong trlnh du dirong,
* Kinh doanh nha hang trong Khu cong nghiep

san.
san Hip mat bang.

* Kinh doanh khach san

* Dich vu lao dong, quang cao thuong mai, IS tan,
* .D~u nr kinh doanh co sa ha t~ng Khu cong nghiep,

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

4. D~c diim hoat d(lng ciia doanh nghiep trong nam ati chinh co anh hudng de'n bao cao tai chinh

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

sit

dung trong ke toan

1.Ky kt todn tuim:

*

Nien dQ ke tcan cua cong ty: Biit o~u tu ngay 01 thang 01ket thiic vao ngay 31 thang 12 hang narn.

Bao cao tai chinh nay duoc l~p cho

ky

bao cao nr ngay 01 thang 01 narn 2011 oen ngay 30 thang 09

narn 2011
2.

BUll

vi tdn t~ sit dung trong ke' todn

.D6ng Viet Nam (VND )

III. Chuan muc va che' d(l kt toan ap dung
1. - Che'di) kt loan dp dung : Che dQ ke toan doanh nghiep thuc hien theo Quyet dinh so 15/2006/Q.D-BTC
ngay 20/3/2006 ciia BQ tnrong BQ Tai Chinh

- Chuan mire ke' toan ap dung:

*

Quyet dinh so 149/2001lQ.D.BTC

ngay 31112/2001 cua BQ tnrcng BQ Tai Chinh v~ viec ban ha nh va

cong bo bon chuan mire ke toan Vie; Nam (dot 1)
* Quyet dinh so 16512002/Q.D.BTC ngay 31112/2002 ciia BQ tnrong BQ Tai Chinh v~ viec ban hanh va
corig bo sa u chuan muc ke toan Viet Nam (dot 2)
* Quyet dinh so 23412003/Q.D.BTC ngay 30/12/2003 cua BQ tnrdng BQ Tai Chinh v~ viec ban hanh va
ccng bo sa u chuan mire ke toan Vi~t Nam (dot 3)
* Quyet dinh so 1212005/Q.D.BTC ngay 15/0212005 ciia BQ .tnrdng BQ Ta i Chinh v~ viec ban hanh va
cong bo sau chuan mire ke toan Viet Nam (dot 4)
* Quyet dinh so 10012005/Q.D.BTC ngay 28112/2005 ciia BQ tnrcng BQ Ta i Chinh v~ viec ban ha nh va
corig bo bon chuan muc ke tcan Vi~t Nam (dot 5)

2

2. TUyell hi;' vi viec tuan thu chua?n mzlc kt toan va cht do kt toan :

*

Bao cao tai chinh narn duoc l~p va trinh bay tuan thu cac guy dinh cua chuan muc ke' toan s6 21:

"Trinh bay bao cao tai chinh" va ehe'dl) ke' t011ndoanh nghiep hien hanh do BI) tai chinh ban hanh

* Bao cao tai chinh gitra nien dl) duoc lap va trlnh bay tuan thu cac guy dinh cua chuan mire ke' toan s6
27 " Trinh bay bao cao tai chinh gitra nien dl) " va ehe'dl) ke' toan doanh nghiep hien hanh do BI) ta i
chinh ban hanh.
3.Hlllh tTuee kt toan ap dung: NMt Ky chung

4. Dac diim hoat dQng cua doanh nghiep trong nam Uti chinh co anh hu'dng de'n bao cao Hd chfnh
IV. Cac chinh sach ke' toan ap dung
1. Nguyen tifc ghi nhiin cac khoan tiin va cae khoan tzldllg dzldng tiin
- Ti~n va cac khoan duong dircng ti~n bao g6m tien m~t tai guy, ti~n gai ngan hang, cac khoan

dfr u nr

ngan han, co thai han thu h6i hoac dao han khong qua 3 thang, co tinh thanh khoan eao, khong co nli ro
trong chuyen d6i thanh tien, phu hop vdi guy dinh ciia chuan muc ke' toan s6 24 " Bao cao luu chuyen
ti~n t~" ban hanh kern theo quyet dinh s6 165/2002/QD.BTC

ngay 31112/2002 cua BI) tnrdng BI) ta i

Chinh.
- Phuong phap chuyen d6i cac d6ng tien khac ra d6ng ti~n sa dung trong ke' toan
D6ng tien stYdung trong ke' roan la d6ng Vi~t Nam. Viec chuyen d6i cac d6ng ti~n khac ra D6ng
Viet Nam theo ty gia h6i d6i tlnrc te' hoac guy d6i theo ty gia do Ngan hang nha nude Viet Nam cong b6
ta i thai di6m phat sinh phu hop vdi di~u 11" don vi tinh stYdung trong ke' toan" cila Luat Ke' Toan dir
diroc Quoc Ho i nude Cong Hoa Xa H9i Clni Nghia Viet Nam khoa XI, ky hop thii 3 thong qua ngay 17
thang 06 narn 2003.
2. Nguyen tife ghi llhiin hang trin kho
- Nguyen de 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 phuong phap nhap tnrdc, xuat tnroc
- Phuong phap hach toan hang t6n kho: Theo phirong phap ke khai thuong xuyen

- Phuong phap l~p du phorig giam gia hang t6n kho : cudi ky ke' toan narn, khi gia tri thuan co th~ thuc
hien duoc ciia hang t6n kho nho hen gia g6c thl phai l~p du phong giam gia hang t6n kho.

* Miic trieh

l~p du phong theo eong thtic :
Luong v~t tu
hang hoa thuc

Mire du phong giam gia vat tu hang hoa =

te' t6n kho tai
thai di~m l~p

(Gia g6c hang t6n

x kho theo s6 sach
ke toan

bao cao tai

Gia tri thuan e6 th6
thuc hien duoc cua
hang t6n kho)

chinh
Lap du phorig giarn gia hang t6n kho tuan thu cac chuan mire ke' toan s602" Hang t6n kho" ban
ha nh kern theo
228/2009/TT-BTC

Quyet

dinh s6 14912001/QD.BTC

ngay

31/1212001

ciia BI) tnrong BTC va TT

ngay 07112/200geua B9 tnrdng B9 tai ehinh v~ huong d~n ehe' d9 trich l~p va sa dung

cac khoan du phong giarn gia hang t6n kho, t6n tha't cac khoan dfru nr tai chinh, no phai thu kho doi va
bao hanh san ph£m, hang hoa , ccng trinh xay Hip tai doanh nghiep.


3

3. Nguyen tde ghi nhiin va khiill hao TSCD va hii/ dong san ddu tlt
. Nguyen t~c ghi nhan TSCD ( hfru hinh,

vo

hmh, thue Hli chinh ):

Nguyen t~c ghi nhan TSCD hiru hmh : Viec ghi nhan gia tri TSCD hfruhlnh trong s6 ke toan ghi theo
gia thuc te hlnh tha nh ad san (theo nguyen gia ) .Cac tai san dU<;1C
ghi nhan la TSCD hiru hinh pha i thoa
man d6ng thai ta't

ca bon tieu

chuan :

· Chac chan thu duoc lei ich kinh te trong tuong lai tu viec sU'dung tai san do.
· Nguyen gia tai san phai du<;1cxac dinh mt)t each dang tin cay .
· Thai gian sU'dung udc tinh tren 01 narn.
- Co du tieu chuan gia tri theo quy dinh hien hanh.
Va tuan thii chuan rmrc ke toan so' 03 " tai sa n co' dinh hiru hlnh" ban hanh kern theo Quyet dinh so
14912001lQD.BTC ngay 3111212001 cua Bt) tnrdng BTC
Nguyen t~c ghi nhan TSCD vo hlnh: Viec ghi nhan gia tri TSCD vo hinh trong s6 ke toan ghi theo
gia thuc te hinh thanh tai san ( theo nguyen gia ). Mot tai san diroc ghi nhan la TSCD vo hinh phai thoa
man d6ng thai 3 yeu to' : tinh co th~ xac dinh du<;1ckha nang ki~rn scat, lei ich kinh te trong

urong lai va

bon tieu chuan nhu ghi nhan TSCD vo hlnh d6ng thai tuan thu cac quy dinh chuan mire ke toan so 04 "
Tai sa n co dinh vo hlnh " ban hanh kern theo quyet dinh so' 149/2001lQD.BTC

ngay 31112/2001 cua BQ

tnrdng Bt) tai chinh.
Nguyen tac ghi nhan TSCD thue tai chinh :
- Phuong phap khau hao TSCD (huu hinh, vo hlnh, thue tai chinh)

* Phuong

phap khau hao TSCD hfiu hinh, TSCD vo hinh : phuong phap khau hao dircng th~ng theo

Thong tu 203/2009/TT-BTC

ngay 20110/2009 cila BTC huang d~n che dt) quan ly sU' dung va trich khau

hao TSCD

* Phuong

phap khau hao TSCD thue tai chinh.

4. Nguyen tde ghi nhiin va khiiu hao hii/ dong san ddu tll
- Nguyen t~c ghi nhan ba't dong san d~u nr : viec ghi nhan gia tri ba't dong san trong s6 ke toan ghi nhan
gia tri thuc te hlnh thanh ba't dong san ( theo nguyen gia)
Viec ghi nhan ba't dong san d~u tu tuan thu quy dinh ciia ch~n mire ke toan so' 5 •. ba't dQng san dfru
tu " ban ha nh kern theo quyet dinh so' 23412003/QD.BTC ngay 30112/2003 cua Bt) tnrdng BQ ta i chinh
- Phuong phap khau hao ba't d9ng sari dfiu nr: Phuong phap khau hao dirong th~ng theo Thong ur
20312009/TT-BTC

ngay 20/1012009 ciia BTC huang dh

v~ Ban hanh che' dt) qudn ly stl"dung va trich

khau hao Tai san co' dinh,
5. Nguyen lde ghi nhiin eae khoan dii'u tll tiLiehinh
- Cac khoan d~u nr

VaG

cong ty can, cong ty lien ket, v6n gop vao co sd kinh doanh d6ng ki~m soat

-Cac khoan d~u nr chrrng khoan ngdn han: dfiu nr ng~n han.dai han khac.ghi nhan theo gia g6c
- Phuong phap l~p du phong giarn gia dfiu nr ngan han, dai han

* Lap

du phong giam gia d~u tu chung khoan : cudi nien dt) ke toan, khi kh6a s6 l~p bao cao tai chinh,

neu gia thi tnrong ciia cluing khoan ma Cong ty dang sd hflu bi giam so vdi gia chung khoan dang hach
toa n tre n s6 ke toan, Cong ty lap du phong giarn gia dfru nr chiing khoan:
Muc trich l~p du pho ng du'qc tinh theo cong thuc:


4

se hrong

clurng

khoan bi giarn

Mire du phong giarn gia d~u nr chiing

=

khoan

gia tai thai

x

di6m l~p Baa

Gia cluing khoan

Gia chung khoan

dang hach toan

thuc te' tren thi

tren s6 ke toan

tnrong

cao tai chinh

Viec l~p du pho ng giam gia dh
s6 228/2009fIT-BTC

nr cluing khoan theo quy dinh ciia chuan mire ke' toan va thong tu

ngay 07/12/2009 ciia B(> tai chinh v~ hirdng dKn che' d(> trich l~p va su dung cac

khoan du phong giarn gia hang t6n kho, t6n thit cac khodn d~u

nr tai chinh, no phai thu kh6 doi va ba o

hanh san pham, hang h6a, cong trlnh xay l~p tai doanh nghiep,

*

l~p du phong t6n thit d~u

nr tai chinh : cu6i nien d(>ke' toan khi khoa s6 l~p ba o cao ta i chinh, ne'u

v6n g6p thuc te' cua cac ben tai t6 chuc kinh te' Ion hen v6n chu sd htru thuc c6 tai thai di6m ba o cao tai
chinh cua t6 chuc kinh te', Cong ty l~p du phong t6n thit dh
thu chuan muc ke' toan va thong

nr 228/2009fIT-BTC

nr tai chinh. Viec l~p du phong nay tufl n

ngay 07/12/2006 ciia B(> tai chinh v~ huong d<1n

che'dQ trich l~p va sii' dung cac khodn du phong giarn gia hang t6n kho, t6n tha't cac khoan d~u tu ta i
chinh, no phai thu kh6 doi va baa hanh san phim, hang hoa, cong trlnh xay lap tai doanh nghiep.
6. Nguyen tdc ghi nhdn va von hod cdc chi phi di vay:
- Chi phi di yay khi phat sinh dtroc hach toan vao chi phi san xuat kinh doanh trong ky ngoai trir cac

khoan chi phi hQi du di~u kien von hoa. VI v~y khi phat sinh chi phi di yay Cong ty phan biet muc dich
su dung cua tung loai v6n yay, tnrong hop phat sinh cac khoan v6n vay chung trong do c6 su dung cho
muc dich d~u nr xay dung hoac lien quan de'n tai san dd dang diroc tinh VaG gia tri cua ta i san ( dtroc
v6n hoa) thi xac dinh ty l~ v6n h6a d6 xac dinh chi phi di yay. Ty l~ von hoa xac dinh tuan thu chuan
muc ke' toan s6 16 " Chi phi di vay ". Ban hanh kern theo Quyet dinh s6 165/2002/Qf).BTC
31112/2002 ciia Be) tnrong Be)

ngay

ru Chinh.

7. Nguyen titc ghi nhiin va vOll hoa cae khoan chi phi khac
- Chi phi tra truce:

* Chi

phi tra tnrdc ngan han : Cong cu, dung cu xuat dung 1 l~n vdi gia tri IOn va cong cu, dung cu c6

thai gian sii' dung dudi 1 narn hach toan va o TK 142.

* Chi

phi td tnrdc dai han:

. Ccng cu xuit dung 1 l~n vdi gia tri IOn va ban than cong cu, dung cu tham gia

VaG

heat dQng kinh

doanh tren 1 narn tai chinh phai phan b6 d~n vao cac d6i dirong chiu chi phi trong nhieu narn .
. Sii'a chua Ion TSCf) ma Cong ty chua trich tnroc vao chi phi.
- Phuong phap phan b6 chi phi tra

tnrdc : phuong phap dirong th£ng.

8. Nrguyell lite ghi llhiill chi phi phai tra :
Cong ty ghi nhan VaG chi phi phai td Ia s6 ti~n thue dit theo hQP d6ng
9. Nguyen lite va phcldng phap ghi nhiin cae khoan del phong phai tra


5

- Cac khoa n du phong pha i tra phai thoa man cac dieu kien quy dinh trong chuan muc ke' toan s6 18 "
Cac khoa n du phong, tai san va no tiern tang" ban hanh kern theo quyet dinh s6 100/2005/QD.BTC

nga y

28112/2005 cua BQ tnrdng BQ tai chinh.
10. Nguyen tifc ghi nhan v{/n chit Sd htlu
- Nguyen tifc ghi nhan v6n d~u tu cua chu sd hiru, thang dir v6n c6 phan, v6n khac ciia clni sd hiru

* V6n d~u tu cua chii sd
* Thang dir von c6 phdn:

htru : dircc ghi nhan theo sO'v6n thuc gap cua cac c6 dong.

+ Duoc ghi nhan theo sO'chenh lech IOn hen giG'a gia thuc te' phat hanh va menh gia c6 phieu khi
cong ty phat ha nh c6 phieu tang v6n di~u 1~.

* V6n

khac cua ChU sd hflu:

- Nguyen tifc ghi nhan chenh lech danh gia lai tai san: Cong ty khong dircc tu danh gia lai tai sa n chi'
duoc danh gia lai khi co quyet dinh ciia NM nude.
- Nguyen tifc ghi nhan chenh lech ty gia :

Cuoi narn tai chinh khi khoa s6 l?p bao cao tai chinh, cac

khoa n muc ti~n t~ co g5c ngoai t~ bao g6m s6 du cac tai khoan ti~n mat, tien giYi,ti~n dang chuyen, cac
khoan no phai thu, no phai tra diroc danh gia lai theo ty gia giao dich bmh quan tren thi tnrcng ngoa i t~
lien ngan hang do ngan hang nha nude Viet Nam cong b6 tai thoi di~m cudi narn tai chinh, khoan chenh
lech ty gia h6i doai do danh gia lai diroc hach toan vao TK 413 " Chenh lech ty gia h6i doai"

va

dircc

xu 19 nhir sau:

+ D6i vdi chenh lech ty gia h6i doai phat sinh do viec danh gia lai s6 du cudi narn la ti~n mat, tien gui
ngan hang, tien dang chuyen, cac khoan no ngan han ( 1 niim trd xuong) co g6c ngoai t~ tai thoi di6m
lap bao cao tai chinh, thl khong hach toan va o chi phi hoac thu nhap rna d6 sO'du tren bao cao tai chinh,
d~u narn sau ghi but toan ngircc lai d~ xoa so dir,
+ D6i voi tnrong hop chenh lech ty gia h6i doai phat sinh do viec danh gia lai sO'du cudi narn ciia cac
khoan no dai han ( tren 1 narn ) co g6c ngoai t~ tai thdi di6m l~p bao cao tai chinh:
- D6i voi no phai thu dai han: Sau khi bu trir tnrong hop chenh lech ty gia tang duoc hach toan va o thu
nhap tai chinh trong narn. Ngircc lai, chenh lech giarn diroc hach toan vao chi phi tai chinh trong narn.
- D6i voi no phai tra dai han: Sau khi bu trir, tnrong hop chenh lech ty gia tiing ducc hach toan va o chi

phi tai chinh trong narn, tnrong hop chenh lech ty gia dua vao chi phi lam cho ke't qua kinh doanh cila
cong ty bi 16 thi phan b6 mot phan chenh lech ty gia cho narn sau d~ Cong ty khong bi 16 nhirng rmrc
hach roan va o chi phi trong narn it nhat cling bang chenh lech ty gia cua s6 dir ngoai t~ dai ha n phai tnl
trong narn do. S6 chenh lech ty gia con lai se diroc theo d6i va tiep tuc phan b6 vao chi phi cho cac na m
sau nhung t6i da khong qua 5 narn.
Truong hop chenh lech giarn thl ducc hach toan vao thu nhap tai chinh.


6

+ Chenh lech ty gia h6i doai do danh gia lai cudi narn tai chinh cua cac khoan muc tien t~ c6 g6c ngoa i
t~ va chenh lech ty gia h6i doai da thuc hien trong giai dean dfiu nr xay dung co ban (giai doa n tnroc
hoat dong) duoc phan anh Iuy ke' tren bang can d6i ke' toano Khi ke't thiic qua trinh dfiu nr xay dung ,
toan bQ chenh lech ty gia h6i doai thuc te' phat sinh trong sinh trong trong giai doan dfiu tu xay dung (l6
hoac lai ty gia h6i doai) khong tinh vao tri gia TSCD ma diroc phan b6 dfin vao chi phi tai chinh hoac
thu nhap tai chinh cua doanh nghiep, thoi gian phan b6 khong qua 5 narn k~ nr khi cong trmh dua vao
hoat dong. 'Viec ghi nhan chenh lech ty gia h6i doai tuan thu chuan rmrc ke' toan sO' 10 " Anh huang ciia
viec thay d6i ty gia h6i doai" ban hanh kern theo quyet dinh s6 165/2002/QD.BTC

ngay 3111212002 ciia

BQ tnrdng BQ tai chinh va thong nr sO'201120091TT.BTC ngay 15110/2009 cua BQ tnrong BQ tai chinh v6
huang dfin xli' 19 cac khoan chenh lech ty gia trong doanh nghiep.
- Nguyen tic ghi nhan lei nhuan chua phan phdi:
LQi nhuan sau thue' chua phan phdi phan anh tren bang can d6i ke' toan la s6lQi nhua n tu heat dong
SXKD da trir di chi phi thue TNDN hien hanh va cac khoan di6u chinh do ap dung h6i t6 thay d6i chinh
sach ke' toan va di6u chinh h6i to' sai s6t trong ye'u cua cac narn tnrdc.
11. Nguyen tdc va phlidng phtip ghi nhiin doanh thu
- Doanh thu ban hang: Viec gill nhan doanh thu ban san phim, hang hoa cua Cong ty thuc hien tho a man
d6ng thoi eel narn di6u kien quy dinh trong chudn muc ke' toan sO' 14 " Doanh thu va thu nhap khac" ban

ha nh kern theo quyet dinh 149/2001/QD.BTC

ngay 31112/2001 cua BQ tnrdng BQ tai chinh,

- Doanh thu cung cap dich vu: viec ghi nhan doanh thu cung cap dich vu cua Cong ty dircc xac dinh thoa

\

man d6ng thai b6n di~u kien diroc quy dinh trong chuan muc ke' toan s6 14 " Doanh thu va thu uhap
khac" ban ha nh kern theo quyet dinh sO' 14912001lQD.BTC

ngay 31112/2001 cua BQ tnrdng BQ Tai

chinh.
- Doanh thu heat dQng tai chinh: viec ghi nhan doanh thu hoat dong tai chinh tuan thf d5y du hai dieu
kien ghi nhan doanh thu quy dinh trong chuan rmrc ke' toan sO' 14 " Doanh thu va thu nhap khac" ban
hanh kern theo quyet dinh sO' 149/2001lQD.BTC

ngay 31112/2001 cua BQ tnrong BQ Tai chinh.

- Doanh thu hQP d6ng xa y dung:

+ Phuong phap ghi nhan doanh thu hop d6ng xay dung, cong ty va d6i tac thoa thuan cac di6u kien ky
ke't ghi trong hQP d6ng xay dung quy dinh nha th~u diroc thanh toan theo gia tri kh6i IUQngthuc hien, khi
ke't qua thuc hien hop d6ng xay dung diroc xac dinh mot each dang tin cay va diroc khach hang xac
nhan thl doanh thu va chi phi lien quan de'n hop d6ng diroc ghi nhan nrong img vdi phan cong viec dfi
hoa n tha nh ducc khach hang xac nhan trong ky phan clnh tren hoa don da l~p.

+ Phan cong viec da hoan thanh cua hop d6ng lam co

sa xac

dinh doanh thu la ty 1~ ph~n tram (%) giira

khdi lucng xay lip da hoan thanh so vdi t6ng khdi Iuong xay lip pha i hoan thanh cua hop d6ng.

+ Viec ghi nhan cong viec da hoan thanh lam co

sa xac

dinh doanh thu hop d6ng xay dung tuan thu theo

chuan mire ke' toan sO' 15 " HQP d6ng xay dung" ban hanh kern theo quyet dinh s6 16512002/QD.BTC
ngay 31/12/2002 cua BQ tnrong BQ tai chinh.
12. Nguyen tdc va plutO'llg pluip ghi nhiin chi phi tai chinh


7

Chi phi tai chinh diroc ghi nhan trong bao cao ke't qua hoat dong kinh doanh 1a t6ng chi phi ta i chinh pha t
sinh trong ky (Rhong bu tru vdi doanh thu heat dong tai chin h)
13. Nguyen tde va phztdng pluip ghi nhiin chi ph{ thut thu nhiip doanh nghiep hien hanh. chi ph{ lhut thu
nhiip doanh llghiep hoiin lai:
- Chi phi thue' TNDN hien hanh :

la

s6 thue' TNDN phiii nop tinh tren thu nhap tinh thue' trong narn va .

thue sua't thue' TNDN hien ha nh.

- Chi phi thue' TNDN hoan lai ducc xac dinh tren co sd s6 chenh lech tarn thai aU<;1C khau trir, s6 chenh
lech tam thai chiu thue' va thue' sua't thue' TNDN hien hanh.

- Khong bu trir chi phi thue' TNDN hien hanh vdi chi phi thue' TNDN hoan lai.
14. Cae nghiep vu dzt phlmg riii ro hOl doai
15. Cae nguyen Ide va phudllg phap kt loan khae
Cong ty khong sii' dung nguyen tiic va phirong phap ke' toan khac, bao cao tai chinh cong ty diroc l~p
tren co sd tuan thil cac chuan muc ke' toan Vi~t Nam

va

che' 0(> ke' toan do B(> tai chinh ban hanh.

V. Thong tin b6 sung cho cac khoan muc trinh bay trong bang can dO'ike toan
(Don

vi tinh:

d6ng)

Cuo] Qui III/2011

Dfiu narn

01 - Tien

1,061,047,703

1,843,165,595

- Tien mat

275,996,500

765,157,000

- Ti~n gdi ngan hang (VND)

785,051,203

1,055,105,608

+ NH NN & PTNN
+ NH

vie. Nam

oa« tv va PMt triin

(CN Cil Chi)

vu. Nam

TP HCM

+ NH TMCP Cong Thuang - CN Cil Chi
+ NH Dc1u tu va PMt triin VN - CN Bdc SG

+ NH TMCP Vi~t A - CN Cil Chi
+ NHTMCP Vi~tA - TP HCM

+ Cong ty CP Chung khodn TP HCM
+ NH TMCP A CMu - CN Cil Chi
+ NH V1B - CN Tan B'inh
+ NH TMCP Phuong Nam-PGD Cil Chi
+ NH sai Gon Thuang Tfn-PGD Tdy Bdc
+ NH TMCP Vi~t A - CN Cil Chi( C1D1CONS )
+ Ngdn hang DT & PT VN - CN ssc Sai Gont CID1CONS)

1,732,027
8,334,630

1,900,800
1,170,087

80,814,161

23,758,636

16,921,759

58,582,003

1,332,860

2,317,973

281,931

690,330,414

13,208,213

275,357,581

1,446,879

1,688,114

6,281,912
652,253,946
1,349,768
1,093,117

22,902,987

- Ti~n gdi ngan hang (USD)
+ NH

os« Tu va

+ NH TMCP

Phat triin

vu. A-

58,582,003

vu.

6,594,0]6

Nam TP HCM
348.48 USD

16,308,971

TP HCM
865.39USD

- Ti~n dang chuyen

1,843,165,595

CQng

02 - Cac khoan tu'dng du'dng ti~n
Ti~n gii'i c6

ky

+ NH TMCP

+ NH TMCP

72,402,800,000

60,100,000,000

ha n

vu. Avui A-

12,000,000,000

CN TPHCM
CN Cii. Chi

28,750,000,000

29,800,000,000


8

+ NH TMCP

vu. A-

CN Tan Quy

3,000,000,000

+ NH Ddu Tu va Phdt triin Vi~t Nam - CN Bile Sai Gon

23,900,000,000

+ NH TMCP Phuong Nam -PGD Cu Chi

10,600,000,000

+ NH Nong nghiep va PTNT Cu Chi Cu Chi
+ NH TMCP Vi~t d - CN Cu Chi(Cidieons)

+ NH DT & PTVN - CN Bile Sai Goni Cidieons)
03 - Phai thu ciia khach hang
Chi tie't g6m:

+ Cty TNHH Hansae VN
+ Cong ty ed phdn Vt;2ntai Biin Vi~t Nam

,

2,800,000,000
8,220,000,000
932,800,000
10,250,351,360

6,360,383,623

883,845,325

926,324,528

679,292,900
460,920,000

592,163,800
572,160,000

289,647,400

266,102,000

559,447,100

308,330,201

•

+ Cty TNHH Shinih VN
+ DNTN D9-o Hang

+ C Ty TNHH

xa, dung

Kinh Doanh TMDV Ngoc Due

+ Cty TNHH TM Tan Khai Phat
+ Cty TNHH TM Thien Phuoe
+ DNTN xdng ddu Minh Phuong

471,587,600

+ DNTN TM Due Hiin

487,396,100

+

+
+
+
04

291,893,900

DNTN Xiing ddu Bin Duac

514,954,100

Khdcb hang khdc

Cty

cd phdn

12,500,000,000

5,856,109,005

Kido ( chi tdt CIDICONS)

Cty cidico ( chi tidt CIDICONS)
- Trii trudc ngtioi ban:

3,403,409,194

6,050,000
41,101,830

g6m

1,662,006,806

49,710,370

Hung Long

52,349,626

44,438,460

+ Cong ty Xiing ddu khu v¥c 2

1,084,571,670
59,400,000

5,271,910

Chi tie't g6m:
+ Cong ty

cs Phdn

+ Cty CP Thuong Mai SABECO Trung Tam

+
+
+

+
05

Cty TNHH H6 Thu»

1,000

Cong Ty TNHH MTV CIDICONS
Cong Ty TNHH XD- VT Tam PM

399,684,510

Cty kie'm toan va Tu va'n Chudn Vift

66,000,000

- Cac khoan phai thu ng~n han khac

2,368,075,806

11,820,232,537

Chi tie't g6m:
Phai thu ti~n ban e6 phieu ciia Cong ty CP BT Arnie (Le

+ Cong Cau)

8,638,740,000

+ Ban B6i Thirong Gia i ph6ng Mat bang huyen Cil Chi

584,396,524

584,396,524

+ Ti~n mua art euaXN Xay dung Kinh doanh Dia 6c

562,664,000

562,664,000
2,034,432,013

+ CN TP H~ Chi Minh- TTK Liru Ly Chung Kh6an VN

+ Pha i thu khac
+ Pha i thu khac chi tiSt CIDICONS

1,217,113,187
3,902,095

CQng
06 - Hang t6n kho :
Trong

2,368,075,806

11,820,232,537

11,776,592,100

6,647,269,286

2,602,535,064

1,727,395,758

do

- Hang mua dang di tre n duorig

--------~-


9

La

xang dgu ngiroi ban gill h9 (Cty Xang dgu KV2)

- Nguyen lieu, v~t li~u

- Chi phi sari xuat, kinh doanh dd dang

+ Chi phi DD - Nha hang Hoa vien Tay Bite
+ Chi phi DD - Cong trlnh cai tao md rong VP Xirong
+ Chi phi DD - Cong trinh nrcng rao KCN TB Cu Chi

1,930,590,593
234,660,240
1,342,353,988

353,576,365

-Tha nh pham
- Hang hria

7,243,466,443

4,919,873,528

11,776,592,100

6,647,269,286

Chii yeu la xang dgu con t6n kho ciia Cong ty
- Hang gdi di ban
- Hang hoa kho bao thue'
- Hang hoa ba't dQng san
CQng gia go'c hang t6nkho
- Tai san ngiin han khac:

+ Thue'

va

2,473,513,318

cac khoan pha i thu Nha nude

+ Chi phi td tnroc ngan h~p(CIDICONS )
+ Thut GTGT du'Qc khau tru ciia hang hoa dich VQ

+ Cac khoa n thue GTGT chua khau tru
+ Cac khoa n thue' GTGT chira khau tru(CIDICONS)

246,372,393
1,124,411,125

2,465,513,318

1,033,350,837

2,465,513,318

91,060,288

+ Tai san ngan han khac la khoan phal thu tarn ung ciia
8,000,000

nha n vie n
Chi titt g6m:
- Lai Quang Tran Tnrong An
- H6 Nhu Hiep
- Nguyen Bi~n Phong

5,000,000
10,000,000
5,000,000

- Tong Huy Cuong

35,000,000

-Nguyen Minh Phung

13,000,000

-Phan Thanh Tam
- Ngo Thai Due

5,000,000
36,800,000

- Trgn Van Tbuan

5,000,000

- Huynh Van NMn

10,000,000

- Nguyen Tu Life

700,000

-Da ng Van Xuong

40,000,000

-Pharn Thanh Phung

19,512,500

-Phan Thi Thanh Thuy

13,600,000

-Phan Van Xuy~n

8,000,000


10

Cong

198,612,500

8,000,000
D~u narn

06 - Phlii thu dai han nQi bQ
- Cho yay dai han nQi bQ

_ Phai thu da i ha n nQi bQ khac
Cong
07 - Phlii thu dai han khac

- Ky quy , ky

cuoc dai han

- Cac khoan tien nhan iiy thac
- Cho yay khong

co Hii

- Phai thu dai ha n khac
Cong

\

Cu6i narn

D~u narn


08 Tinh hinh tang giarn ta i san c6 dinh hii'u hinh 09 thang

Khoan

ha cii'a v~t

muc

am 2011

May rnoc thie't

kien true

bi

29,483,268,533

5,774,315,611

10

Phuong ti(!n
v~n tai truyen
dftn

Thie't b] dung
cu quan

Iy

Cay Iau narn

TSCD huu
hlnh khac

Tang cQng

Nguyen gia TSCD hii'u hlnh
S6 du' d§ u narn

7,845,372,132

2,596,536,868

37,739,250

347,972,384

46,085,204,778

- Mua trong narn
- f)~u nr XDCB hoan tha nh
- Tang khac

11,977,000

- Tang khac tai san Cong Ty CIDICONS

20,664,091

- Chuyen sang bit d9ng sari dh

11,977,000
125,072,295

145,736,386

to'

- Thanh ly, nhirong ban

155,103,610

- Giarn khac

S6 du cu6i narn

155,103,610

2,522,136

125,072,295

11,977,000

29,325,642,787

5,681,884,407

7,833,395,132

2,721,609,163

37,739,250

347,972,384

45,948,243,123

7,128,544,369

1,755,340,731

2,357,712,110

978,402,217

27,172,296

208,945,905

12,456,117,628

1,121,371,461

526,403,022

600,004,836

226,306,068

3,396,537

24,124,770

2,501,606,694

139,571,431

Gia tr] hao mon Iuy ke'

s« du

d§u nam

- Kha'u hao trong narn
- Tang khac

7,086,368

103,601,567

110,687,935

- Chuyerr sang ba't d9ng san d~u tu'
- Thanh ly, nhirong ban

155,103,610

- Giarn khac

155,103,610
103,601,567

7,086,368

8,094,696,623

2,185,228,554

2,950,630,578

1,308,309,852

30,568,833

233,070,675

14,802,505,115

- Tai ngay d§u narn

22,354,724,164

4,018,974,880

5,487,660,022

1,618,134,651

10,566,954

139,026,479

33,629,087,150

- Tai ngay cu6i narn

21,230,946,164

3,496,655,853

4,882,764,554

1,413,299,311

7,170,417

114,901,709

31,145,738,008

115,597

s6 du cu6i narn

- Gia tri con la i cu6i narn cua TSCf) hiiu hmh
- Nguyen gia TSCf) cudi narn

oa khau

oa: dung o~ the' chap

110,803,532

dm co' darn baa cac khoan yay

hao he't nhirng v§n con sti' dung

- Nguyen gia TSCf) cudi narn cho thanh 19
- Cac earn ket v~ viec mua, ban TSCf) hfru hinh c6 gia tri IOn trong nrong lai


11

- Cac thay d6i khac v€ TSCf) hiru hlnh
09 Tang, giarn ta i san c6 dinh time tai chinh

Khoan muc

Nha cii'a v~t

May moc thie't

kie'n true

bl

Nguyen gia TSCD thue tai chinh
s6 du' d§u narn
- Thue tai chinh trong narn
- Mua la i TSCf) thue tai chinh
- Tang khac
- Tra lai TSCf) thue tai chinh
- Giarn khac
s6 du cu6i narn
Gi::i tr] hao mon Iuy ke'
s6 du d:lu narn
- Khfiu hao trong narn
- Mua la i TSCf) thue ta i chinh
- Tang khac

oft u nr
- Tra lai TSCf) thue tai chinh
- Giarn khac

S6 du cu6i narn
Gi:i tri con Iai ciia TSCDOthue

tai chinh

- Tai ngay d:lu narn
- Tai ngay cu6i narn

* Tj~n
* Can

thue pha t sinh them diroc ghi nh?n 13.chi phi trong narn:
cti' c1~xa c dinh ti~n thue phat sinh them:

Phuong tj~n

v~n tai truyen
dftn

...

...

TSCD huu
hinh khac

Tang cQng


* Di~u

12

khoan gia ha n thue hoac quyen diroc mua tai sari:

10 Tang, giarn ta i sari c6 dinh

vo

hinh

Khoan muc

Nguyen gia TSCD

vo

Quyen sti' dung

Quy~n phat

Ban quyen

da't

hanh

B~ng sang che

...

...

TSCD huu
hlnh khac

T6ng cQng

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
- Ta o ra tir ne:>ibe:>doanh nghiep
- Tang do hop nha't kinh doanh
- Tang khac
- Thanh 19, nhirong ban
- Giarn khac
S6 du cu6i narn
Gia tri hao mon luy

s« du

-

kt

d§ u nam

198,898,449

198,898,449

69,126,552

69,126,552

268,025,001

268,025,001

- Tai ngay d§u narn

3,524,092,460

3,524,092,460

- Tai ngay cu6i narn

3,454,965,908

3,454,965,908

- Kha'u hao trong narn
- Tang khac
- Thanh 19, nhircng ban
- Giarn khac
S6 du cu6i narn
Gia tr] con lai cua TSCD

* Thuyet

minh

vo

hinh

s6li~u va gia! trlnh khac


13

11 - Chi phi xay dung

ca ban

s6 chi phi xay dung

- T6ng

do dang

cd ban dO' dang

30109/2011

0110112011

+ Mua s~m TSCD:
Trong

do ( Nhiing

cong trinh. Ian )

- D6n bu gidi toa

2,827,619,900

- Tram biepn ap 3P-400KV A 15
- Khu Nha xirdng 4ha
- Khu ta i dinh cir
- Duong

s6 8-21

- Cira hangkinh doanh xang d~u

2,827,619,900

497,651,818

se 7

23,656,224,051

17,219,231,822

1,398,867,224

1,223,867,224

3,200,596,658

3,200,596,658

1,029,640,910

- Chi phi tha nh l~p KCN tay B~e giai dean 2

1,322,399,294

- Khu dan cu tan PM Trung

331,047,401

- Cac hang muc khac

894,104,065

Cdng

35,158,151,321

2,102,186,000

26,573,501,604

12 Bing giam ba't dong san d§u tu
Khoan muc
[Nguyen

gili

ba't

S6 d§u narn

Tang trong nam

Giam trong nam

S6 cu6i narn

dong

sa n d§u tu'

224,408,875,655

- Quyen sti' dung da't

126,835,096,412

582,944,818

6,432,013

224,985,388,460
126,835,096,412

- Nha

\

- Nha va quyen sti' dung
da't
- Co sd ha t~ng

97,573,779,243

582,944,818

6,432,013

98,150,292,048

26,368,266,958

5,828,652,856

5,199,211

32,191,720,603

14,284,823,891

2,216,088,594

12,083,443,067

3,612,564,262

Gia tr] hao mon lily ke'

- Quyen sti' dung da't

16,500,912,485

- Nha

- Nha va quyen sti' dung
da't
- Co sd ha t~ng

5,199,211

15,690,808,118

Gia tri con la i ciia ba't
dong sari d§u tu

- Quyen sti' dung da't
- Nha
- Nha

va quyen sa dung

da't
- Co Sd ha t~ng

198,040,608,697

192,793,667,857


14

* Thuyet

minh s6li~u

Cuo'i qui III/20ll

va gid i trlnh khac

13 cac khoan d§u tu ta i chinh dai ha n

D§u narn

139,834,800,000

+ D§u Tu vao Cong Ty con

+ D§u tu dai han khac
M~llh

- D§u tu

gid

c6 phieu

+ Ngan hang TMCP Vi~t

A

10,000

So'iLt(fllg

Gid tri

8,426,047

139,834,800,000

8,426,047

139,834,800,000

So'iLt(fllg

Gid tri
139,834,800,000

8,426,047

139,834,800,000

- D§u tu tral phieu

+ Mua trai phieu chinh phil

- Bh nr tin phieu, ky phieu
- Cho yay dai han
- B~u tu dai han khac
CQng

139,834,800,000

139,834,800,000


15

Cu6i Qui III

Diiu narn

14 Chi phi trii trudc dai han
- Chi phi tra tnrdc

vS hoa t dong TSCD

42,415,000

233,332,000

440,666,500

376,552,500

- Chi phi tra trudc v~ CCLD
- Eli san dai han khac:
Chi tie't g6m:
+ Cty CP Thuang Mai SABECO Trung Tam

118,552,500

+ Cty TNHH gas Petrolimex (cuac va binli gas)

172,500,000

140,000,000

+ Cuac va bia Cty TNHH SX TM DV Minh Quang

168,166,500

18,000,000

+ Cty CP Hung Long (IcY quy mua bii hem bia)

100,000, 000

100,000,000

15 Yay va no ngan han
- Yay ng~n ha n

490,000,000

1,960,000,000

490,000,000

1,960,000,000

1,360,240,548

373,604,132

246,430,690

46,758,899

17,173,200

16,645,200

+ La khoan no dai han de'n han tra trong narn 2011 cho Quy

D~u

rv PT Do

Thj TPHCM

- Phai tra ngu'oi ban

+ Ti€n mua gas pha i tra cho Cong ty TNHH Gas Petrolimex
+ Cty CP Rl1Qu Blnh Ta y
Cty TNHH Huy H6ng

33,689,000

+ Cong Ty TNlffi van ta i Oto N(>i Thirong BAc

228,378,810

+ Ti~n mua c6t, t~m vong phai tra cho CS Tre C6t Tu Due

272,196,738

+ Cty Sheell Gas (LDG) VN TNlffi

111,771,000
164,740,033

+ CtyTNHH SX DV TM XNK Minh Quang

85,600,000

164,740,033

+ DNTN HTM DV Huyen ThQai

58,500,000

164,740,033

+ Cong Ty CP XD

ce Kill Tan

Blnh Tanimex

- Ngu'oi mua tra ti~n trudc Chi tie't gfim :

451,961,110
182,036,943

+ Khach hang iing tnrdc tien mua gas, xii'ly nude thai
+ Cong no Cong Ty Cidicons
16 Thue' va cac khoan phai nQp nha nude

1,196,777
1,196,777

182,036,943
Cuo] Qui III / 2011

D~u narn

- Thue' gia tri gia tang
- Thue' tieu thu d~e biet
- Thue' xua't, nh~ p kh§'u
- Thue' thu nhap doanh nghiep
- Thue' thu nhap ca nhan
- Thue' tai nguyen
- Thue' nha da't va tien thue da't
- Cac loai thue' khac

2,174,675,227
25,478,344

3,573,537,732


16

- Cac khoa n phi, 1~ phi va cac khoan pha i n9P khac
CQng
17 Chi phi phai trii

2,200,153,571
CuO'i Quill

3,573,537,732
D~u narn

- La khoan Trich tnrdc tiSn thue da't phai n9P cho Nha Nude

CQng
18 Cac khoan phai tra, phai nQP ngdn han khac
- Cty CP BT PT SG CO.OP
- C6 tire con la i chua chi
- Le van Bung

1,038,468,286

1,219,492,661

1,038,468,286

1,219,492,661

CuO'i narn

D~u nam

600,000,000

600,000,000

8,060,912,885

14,516,120,545

584,396,524

584,396,524

455,414,000

- Cty CP B~u Tir XD Lien Thanh
- Cty Clover VN

180,000,000

- Cty TNHH ILSHIN WOMO
- Cty TNHH BH CN Tin Thanh

1,493,626,932

- Cty TNHH Vi~t My

540,000,000

- Cty CP An Pha Qufic Te'

540,000,000
1,000,000,000

- Cty TNHH Khuon Chinh xac Minh Dat

1,675,000,000

- Cac khoan phai tra khac

632,910,562

1,228,112,883

13,766,846,903

18,924,043,952

2,379,666,668

3,388,436,186

Cudi narn

B~u narn

8,752,179,000

8,752,179,000

8,752,179,000

8,752,179,000

200,500,000

239,300,000

- Khach cuoc vo binh gas

120,500,000

114,300,000

- Khach circc bii hem bia

80,000,000

125,000,000

28,105,362

93,107,802

327,205,711,049

310,355,165,122

327,205,711,049

310,355,165,122

336,186,495,411

319,439,751,924

CQng
19 Quy khen thudng,

phiic l
20 Phai tra dai han nQi bQ
Cong

21 Yay

va

n
a. - Yay dai ha n
- Quy B~u Tu Phat Tri€n Bo Thi Tp.HCM, muc dich d€
thuc hien dir an d~u nr Xay dung

M

thong xU' 19 mroc thdi

t~p trung KCN Tay BAc Cu Chi
b. - N<;Idai han
- Thue tai chinh
- Phai trel dai ha n khac

+ Ky cu'
c. - DIf phong tro ca'p ma't viec lam
d. -Doanh thu chira thuc hien
- Chu yeu la khach hang tra truck ti~n thue da't trong khu
CN Tiy BAc

co Chi
CQng

17

- Cac khoan no thue tai chinh
Narn nay
Thaih~n

T6ng khoan thanh
toan ti~n thue
tai chinh

Narn trudc
T6ng khoan thanh

Tra ti~n
liii thue

Tra no g6c

toan ti~n thue
tili chinh

Tra ti~n
liii thue

Tir 1 narn trd xuong
Tren 1 nam de'n 5 narn
Tren 5 narn
22

- Tai san thue' thu nhap hoan ll;li va thue' thu nh~p hoan lai phai tra

Cudi narn

Bfiu nam

a. - Tai san thue' thu nhap hoan lai
- Tai san thue thu nhap hoan lai lien quan de'n
khoan chenh lech tarn thai dUQC khau trir
- Tai sdn thue thu nhap hoan lai lien quan de'n
khodn 16 tinh thue' chira sti' dung
-Tai san thue' thu nhap hoan lai lien quan de'n
khodn iru dai tinh thue' chua sti' dung
- Khoan hoan nhap tai san thue' thu nhap hoan lai
da diroc ghi nhan tu cac narn tnrdc
Tai san thue' thu nh~p hoan la!
b. Thu€' nhu nhap hoan l~i phai tra
- Thue' thu nhap hoan lai phai tra phat sinh tu cac
khoan chenh lech tarn thai chiu tthue'
- Khoa n hoan nhap thue' thu nhap hoan lai phai tra
da diroc ghi nhan tir cac narn tnroc
- Thue' thu nhap hoan lai phai tra

Cuo'i nam

Diiu narn

Tra
n<;1
g5c

18

23
a. Batu: dOL chieu. bien dong ct'la vOll chii sd hiiu
Thang
Vii'n dilu nr cila chu so hfiu

A

so' du

du v6n c6

2

1

C6 phieu quy

philn
3

Chenh

I~ch tl

gia h6i d6ai
4

Quy dilu llf
phat triin

Quy dtf phnng

Quy khac thuQc v6n

Iqi nhua n chua

lai chfnh

chti so huu

phan ph6i

5

6

7

CQng

8

dilu

nam
Iniac:

90,000,000,000

41,850,000,000

(2,180,442,910)

(4,183,571)

6,655,635,762

5,947,548,995

(1,938,486,415)

4,183,571

859,914,689

859,914,689

142,268,558,276

. Tang vdn
trong nude

. Liii trong

nam
trudc

Tang khac

4,042,313,747

3,827,840,281

- Giam v6n
trong

nam trudc

- L6 trong

nam trudc
-Giam
khac
S6dlfcu6i
narn

truce
s6dtt

dilu

narn nay

- Tang v6n
trong nam
nay

.