Báo cáo tài chính công ty mẹ quý 1 năm 2011 - Công ty Cổ phần Đầu tư Phát triển Công nghiệp - Thương mại Củ Chi

CTY CP DAU TlJPHAT TRIEN CN- TM
a'p B~IU Tre 2, xii Tan An H¢i, CiJ Chi

cu CHI

Trang 1

BANG CAN DOl ICE TO AN GIUA NIEN DO
Tai nzav 31/03/2011

Maso

TAl SAN

So cuol ky

T.minh

So dau

A - TAl SAN NGAN H~N (100=110+120+130+140+150)

100

112.673.322.218

I.Ti~n va eae khoan tuang duang ti~n

110

72.748.944.208

1.Tien

III

2.C3.c khoan nrcnz duong tien

111_

I-

120

V.02
---

II.Cae khoan dau tu tai ehinh nglin hl;ln

V.OI

--

_l.Dau tu ng~n han

nam

88.936.647.229
61.943.165.595
1.843.165.595

320.944.2081
72.428.000.0001 __

60.100.000.000

-----·---1-·

- . --

121

.1.DI,Tphong giam gia dau tu ng~n h~n (~

__

129
--130

Hl.Cac khoan phai thu ngan han
1.Phai thu khach hang

--

20.920.625.333

--

-

\

-

--

-

17.872.699.030

131

8.733.656.249

6.360.383.623

2.Tra tnroc cho ngum ban

132

1.294.566.734

49.710.370

3.Phai thu noi bo nglln han

133

I- 4.Phai

thu theo tien d¢ ke hoach I:!9:p dong xa~

-I

5.Cac khoan phai thu khac

134

-.----~

135

V.03

- 11.250.029.850
--I---

- --..

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

139

IV.Han!! ton kho

140

~ang

141

t6n kho _

I

2.D\! pho..!!Sgiam gia han.E...!..6n
kho

-357.627 .500
17.428.056.574

I.Chi phi tra tnroc ng~n han

151

2.Thue GTGT diroc khau trir

152

3.Thue va cac khoan khac phai thu nha ruroc

l2L

5.Tai san naan han khac

158

I.Cae khoan phai thu dai han

210

n~i b6

V.05

2.473.513.318
-- -,

1.452.896.1031

2.465.513.318

---

-122.800.000

212

-- ~
_

---

4.Phai thu dai han kh:.::a:..:c _

218

V.07

5.Du phonz phai thu dai han kh6 doi (*)

219

_

_I

1.Tai san co dinh hfru hlnh

220

-

--8.000.000

402.211.974.411

222

- Gia tri hao mon liiv ke (*)

223

2.Tai san co dinh thue tai chinh

224

- Nguyen gia

225

- Gia tri hao man lily ke (*)

226

- -.

~guyengia

227

-

230

68.950.515.187

63.726.681.214

32.796.222.177

33.629.087.150

46.085.204.778

46.085.204.778
---12.456.117.628

-

-1-

-13.288.982.601
V.09

- V.10

229
-I

---

J_

V.08

228

- Gia tri hao man lilv ke (*)

-·1- 1

-

221 -,

- Nguyen gia

4.Chi phf xay dung co ban do dang

-

1.575.696.1031

406.999.251.623

V.06

3.Tai san co dinh v6 hinh

-

-

213

J!=.Tai san eo d!nh

6.647.269.286
-

211

2.Von kinh doanh 0 don vi trl,Tcthuoc
3.Phai thu dai ~n

I

--

200

-6.647.269.286
----

I

150

1.Phai thu dai han cua khach hang

--

149

V.Tai san I!glin han khac _

B - TAl sAN DA.I H~N (200=210+220+240+250+260)

-357.627.500

17.428.056.574

V.04

11.820.232.537

V.11

-

-

3.501.050.276
- --3.722.990.909

-~
3.524.092.460
3.722.990.909

-221.940.633

-198.898.449

.- 32.653.242.734

26.573.501.604


CTY CP DAU TUPHAT TRIEN CN-TM
a'p BllU Tre 2, xii.Un An H¢i, Cii Chi

cu

CHI

Trang 2

BANG CAN

DOl KE ToAN

GIUA NIEN

DO

T~i ngay 31/03/2011
TAl sAN
ill.Bat

Maso

T.minh

240

V.12

dQng san dau nr

So cuoi ky

So dau Dam

196.660.190.936

198.040.608.697

- Nguyen gia

241

224.967.915.928

224.408.875.655

- Gia tri hao mon liiv ke (*)

242

-28.307.724.992

-26.368.266.958

1

140.834.800.000

139.834.800.000

I

1.000.000.000
---

IV.Cae khoan

daii

tu tai ehinh dai h~~

lDau nr vao cong tv con
2.Dliu nr vao cong

tv lien

250

1

-ket, lien doanh

___

251
--252

3.Dliu ur dai han khac

258

4.Du ohonz ziam gia dliu ur tai chfnh dai han (*)

259

V.Ta! san dai han khac

V.13

--

-----

139.834.800.000

139.834.800.000

553.745.500

609.884.500

169.693.000

233.332.000

-

260

I.Chi phi tra tnroc dai han

261

V.14

2.Tai san thue thu nhap hoan lai

262

V.21

3.Tai san dai han khac

268

384.052.500

376.552.500

270

519.672.573.841

491.148.621.640

T6NG CONG TAl sAN (270=100+200)

Maso

NGu6Nv6N

So cuo] ky

'Lminh

So dau Dam

A - NQ PHAI TRA (300=310+330)

300

366.650.850.563

348.880.063.364

I.Nq ngan han

310

29.105.996.811

29.440.311.440

1.470.000.000

1.960.000.000

l.Vay va no ngan han
2.Phai tra nzuoi ban

-

-

2.Phai tra nziroi ban

1
- I-

------

312
31~

3.Nguai mua tra tien tnroc

313

3.Ngum mua tra tien tnroc

313

4.Thue va cac khoan phai nop nha mroc

314

5.Phai tra nguai lao dong

315

6.Chi phfphai tra

316

7.Phai tra noi bo

317

8.Phai tra theo tien d6 ke hoach hop dOng xav dir

318

9.cac khoan phai tra, phai nop ngiln han khac _____
9.Cac khoan phai tra, phai nop ngiln h1;lnkhac

_

IO.Du phong phai tra ngiln han
11.Quy khen thuong, phtic lei
ll.Nqdai

-

-

854.187.175

1-

l.l96.777

2.437.653
V.16

1.704.641.240

3.573.537.732

V.17

1.047.028.286

1.219.492.661

319
-

V.18

1

319

V.18
--

23.253.294.271

1

320

1

-

330

-

373.604.132

1

323

han

l.Phai tra dai han nguai ban
~-2.Phai tra dai han noi bo

V.15

311

-

331
332

18.924.043.952

-- -

774.408.186

3.388.436.186

337.544.853.752

319.439.751.924

-

V.-1-9 1-

--

-

-

--

3.Phai tra dai han khac

333

4.Vay va no dai han

334

V.20

5.Thue thu nhap hoan lai phai tra

335

V.21

6.Du ohonz tro cap mat viec lam

336

7.Du phong phai tra dai han

337

8.Doanh thu chira thirc hien

338

-

211.800.000

239.300.000

8.752.179.000

8.752.179.000

179.545.362

93.107.802

328.401.329.390

310.355.165.122

CTY CP DAU TlfPHAT TRIEN CN- TM

cu CHI

Trang 3

a:p Bau Tre 2, xii Tan An H~i, CU Chi

BANG CAN DOl ICE ToAN GIlJ'A NIEN DQ
T;:ti ngay 31/03/2011

Maso

NGu6NV6N
9.QuY phat trien khoa hoc va cong nghe
B - V6N CHU
r---

So cuo] ky

'Lminh

So dau Dam

339

SO HUU (400=410+430)

153.021.723.2781

400

I.Von chu so htru

V.22

410

153.021.723.278
-

--

142.268.558.276

-142.268.558.276
----90.000.000.000

lVon dau nr cua chu sa hfru

411

90.000.000.000

2.Thang dir yon c6 phlin

412

41.850.000.000

41.850.000.000

3.Von khac cua chu sa hiru

413

4.c6 phieu QUY(*)

414

-4.118.929.325

-2.180.442.910

5.Chenh lech danh gia lai tai san

415

6.Chenh lech ti gia hoi doai

416

7.QuYdau tuphattrien

417

8.Quy dir phong tai chinh

418

9.Quy khac thuoc yon chu sa hiiu

419

1O.Lai nhuan sau thue' chira phan phoi

420

11.Ngu6n yon dau nr XDCB

421

r-!1:-QuLh6 tro sap x€p doanh nghiep

422

Il.Nguon kinh phi va quy khac

430

1

--

432

2.Ngu6n kinh phi d3:hlnh thanh tai san co dinh

433

cAc CHi

-

--- -

-

6.655.635.762
-5.947.548.995

-

5.947.548.995
-

-

_I
519.672.573.841

'Lmlnh

-

j--

440

rrnu NGOAI BANG cAN f>61 KE ToAN

6.655.635.762

12.687.467.846

-

l.Nauon kinh phi

T6NG C<)NGNGU6N V6N (440=300+400)

-4.183.571

-

491.148.621.640

So dau Dam

So cuo! kv

cat rrsu
I.Hi san co dinh thue ngoai

24

2.Vat ttr, hang hoa nhan giG'ho, gia cong

-

3.Hang hoa nhan ban ho, nhan ky giii, ky~uqc
4.Na kh6 doi d3:xii

Iy

-

-

-

--

-

5.Ngoai te cac loai
6.Du toan chi sir nghiep, dir an

Nguoo lap bi~u

--.,.---

--

-

I-

--

-

-

-- -

- -

-

--


2. Bao cao ke't qua hoat dQng kinh doanh giua nien dQ
DOOvi bao cao: CONG TY CPDTPTCN·TM
Dia chi : Ap Bau Tre2,

xs Tan

Mftu s6B 02· DN

CD CHI

An HQi Huyen Co Chi

(Ban hanh theo QD s61512006/QD-BTC
ngay 20103/2006 ciia BQ tnrdng BTC)

BAO cAo KET

QuA HOAT DONG KINH DOANH

Qui I Nam 2011 ( Cong Ty )
( Tit ngay 0110112011 de'n 31103/2011)
Dan vi tinh :D6ng VN
?

A

CIDTIEU

Mii s6

minh

Qui I

Lfiy ke' tu dllu nam d€n culli quy nay

Nam Nay

NAm trudc

Narn Nay

NAm trudc

2

3

4

5

6

7

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

01

VI.25

69,812,350,927

48,118,397,841

69,812,350,927

48,118,397,841

2. Cac khoan giam trir doanh thu

02

3. Doanh thu thudn v~ ban bang va cung ca'p

10

69,812,350,927

48,118,397,841

69,812,350,927

1

dich

V1,l (

10

= 01 • 02 )

48,118,397,841

4. Gia vO'nbang ban

11

5. Lili nhuan gl)p v~ ban bang va cung ca'p

20

dich

V\l (

VI. 27

63,553,436,155

42,918,696,048

63,553,436,155

6,258,914,772

5,199,701,793

6,258,914,772

5,199,701,793

20 = 10 • 11 )

6. Doanh thu hoat dl)ng tai chfnh

21

VI,26

11,200,804,812

663,179,365

11,200,804,812

663,179,365

7. Chi phi tai chinh

22

VI.28

47,984,221

17,387,716

47,984,221

17,387,716

- Trang dd : Chi phi liii yay

23

47,984,221

17,387,716

47,984,221

17,387,716

8. Chi phi ban bang

24

2,359,270,811

2,186,249,772

2,359,270,811

2,186,249,772

9. Chi phi quan Iy doanh nghiep

25

1,297,570,386

1,278,970,042

1,297 ,570,386

1,278,970,042

10. Lili nhuan thuiln tir hoat dl)ng kinh doanh

30

13,754,894,166

2,380,273,628

13,754,894,166

2,380,273,628

34,336,644

22,255,064

34,336,644

[ 30 = 20 + ( 21 ·22 ) • ( 24 + 25 ) ]
11. Thu nhlj.p kh3c

31

-

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

22,255,064

--

12. Chi phi khac

32

53,348,769

35,931,276

53,348,769

35,931,276

13. Lili nhusn khac ( 40 = 31 • 32 )

40

(31,093,705)

(1,594,632)

(31,093,705)

(1,594,632)

14. T6'ng Illi nhuan ke' toan tnt8c thue'

50

13,723,800,461

2,378,678,996

13,723,800,461

2,378,678,996

1,036,332,615

594,669,749

1,036,332,615

594,669,749

12,687,467,846

1,784,009,247

12,687,467,846

1,784,009,247

(50 = 30 + 40)
15. Chi phi thue'TNDN hi~n hanh

51

VI.30

16. Chi phi thue' TNDN hoan lai

52

VI.30

17. Lili nhuan sau thue thu nhlj.p doanh nghiep

60

( 60

= 50·51·52)

18. Liii cd ban tren c6' phleu (*)

70

Ngti<1il~p biiu

Ke' toan trtidng

(Ky .ho ten)

(Ky, ho ten)

'yw~~
~

Nguyen Th] Tie'n

vn Thi Bach Tuyet

1,441

198

1,441

198


( Ban hanh theo QD s6 1512006/QD-BTC

Dja chi :Ap Bau Tre 2, T§n An HQi, huyen Co Chi, Tp.HCM

ngay 20103/2006 cua BQtnrdng BTC )

DO

BAO CAO LUU CHUYEN TIEN TI:: GIUA NIEN
( Theo phuang phdp true tie'p )

Qui I Nam 2011
[Jon vi tinh :[J6ng VN
CHi TIEU

1
I. Luu chuyen ti~n tit hoat dQng kinh doanh

Liiy k~ tit d~u nam d~n cu6i quy nay

Thuy~t

Mas6

2

minh

Nam nay

Narn trudc

3

4

5

---

--

~

--

1. Ti~n thu tu ban hang, cung ca'p dich vu va doanh thu khac

01

82,360,995,466

45,915,504,253

2. Ti~n chi tra cho ngltoi cung dip hang hoa va dich vu

02

(83,510,940,129)

(46,614,901,026)

3. Ti6n chi tnl cho ngiroi lao dong

03

(1,607,684,447)

(1,666,054,188)

4. Ti6n chi tnl Uii yay

04

(47,984,221)

(252,383,716)

5. Ti6n chi nop thue' thu nhap doanh nghiep

05

(2,905,229,107)

(464,994,106)

6. Ti6n thu khac tit hoat dong kinh doanh

06

43,778,725,363

33,758,914,283

7. Ti6n chi khac cho hoa t dong kinh doanh

07

(18,770,865,808)

(13,057,794,032)

Luu chuyin tiin thudn tii hoat dQng kinh doanh
II. Liru chuyin ti~n tit hoat dQng dau tu

20

19,297,017,117

1. Ti~n chi M mua s~m, xay dung TSCD va cac TS dai han khac

21

(6,998,881,475)

2. Ti~n thu tu thanh ly, nhirong ban TSCD va cac TS dai han kM~

-

22

3. Ti~n chi cho vay, mua cac cong cu no cua cac don vi khac

23

4. Ti~n thu h6i cho vay, ban lai cac cong cu no ciia don vi khac

24

5. Ti6n chi d~u nr, gap v6n vao don vi khac

25

6. Ti6n thu h6i d~u nr gap v6n vao don vi khac

26

7. Ti6n thu Hii cho yay, c6 nrc va lei nhuan duoc chia

27

Luu chuyin tiin thudn tu hoat dQng dilu tu
ill. Luu chuyen ti~n tit hoat dQng tal chinh

30

1. Ti~n thu tu phat hanh c6 phieu, nhan g6p v6n ciia chu sa hi1u

31

2. Ti~n chi tra v6n g6p cho cac chu sa htru, mua lai c6 phieu

32

-

-

-

17,618,291,468
(14,597,746,277)

-

--

---

( 1,000,000,000)

(7,998,881,475)

(14,597,746,277)

ciia doanh nghiep da phat hanh
3. Ti6n yay ngan han, dai han nhan diroc

33

33,436,000,000

(16,760,000,000)

4. Ti6n chi tnl no g6c yay

34

(33,926,000,000)

16,270,000,000

5. Ti6n chi tnl nc thue tai chinh

35

6. C6 tire, lei nhuan da trii cho chii sd htru

36

Luu chuyin tiin thudn tu hoat d{jng tai chinb
Luu chuyen ti~n thudn trong ky ( 50 = 20 + 30
_. + 40)
Ti~n va nrong dlidng ti~n dau ky

40
50
-60

--.-~

- -

---

-

(490,000,000)

(490,000,000)

10,808,135,642
61,943,165,595

2,530,545,191
23,643,041,481

Anh hirdng cua thay d6i ty gia h6i doai quy d6i ngoai t~

61

(2,357,029)

(1,161,523)

Ti~n va tlidng dirong ti~n cuo'i ky ( 70 = 50 + 60 + 61 )

70

72,748,944,208

26,172,425,149

NgtiO'i l~p bi~u

( Ky, ho

ten)

Nguyen Thi Ti~n

--,--


4. Ban thuyet minh bao cao tai chfnh
Don vi bao cao: Cong ty c6' phan Dilu tu Phat triin

MAu s6B 09 - ND
( Ban hanh theo QD s61S/2006/QD-BTC

Cong nghiep - Thtidng mal Cu Chi
Dia chi :Kp Bim Tre 2, Tan An H~i, huyen Cu Chi, Tp.HCM
?

",'

"",

ngay 20/03/2006 ciia BQ tn/ong BTC )

.••

BAN THUYET MINH BAO CAO TAl CHINH
Qlli I Niim 2011

I. D~c di~m hoat dQng cua doanh nghiep
1. Htnb thuc sl! hiiu vtin: Cong ty C6 Ph~n
2. Linh. vue kinb doanh : Kinh doanh thuong ma i xuit nhap kh~u, co sO ha t~ng Khu cong nghiep

3. Nganb nghi kinb doanb : Mua ban xang d~u

* Kinh

doanh mua ban cac m~t hang nong san, thuy hai san, thuc pham, cong nghe ph~m, hang ti~u thu

cong nghiep, kim kill dien may, hang trang tri n(>i thit, hang tieu dung cao cap, v~t lieu xay dung, hang
may mac, v~t

nr nguyen

nhien lieu, khi h6a long.

* Xay dung nha xirdng, kho, nha ban cho thue, chuyen nhirong bit dong san.
* Xay dung cac cong trtnh cong nghiep dan dung, cong trtnh du dirong, san Hlp mat
* Kinh doanh nha hang trong Khu cong nghiep

* Kinh doanh khach sari
* Dich vu lao dong, quang ca o thuong mai, I~ tan, v~ sinh cong nghiep, trong va
* D~u nr kinh

bAng.

cham s6c cay xanh,

doanh co sO ha t~ng Khu cong nghiep.

4. D~c di~m hoat dQng cua doanh nghiep trong narn tai chinh co anh hirdng dtn bao cao tai chfnh

Il. Ky kt toan, ddn vi ti~n t~ sii' dung trong kt toan
1. Ky kt loan ndm:

* Nien

d(> ke' toan cua cong ty: Bilt d~u tlt ngay 01 thang Ol ket thuc VaG ngay 31 thang 12 hang narn.

Bao cao tai chinh nay dl1<;1cl~p cho ky bao cao tir ngay 01 thang 01 narn 2011 de'n ngay 31 thang 03

narn 2011
2. Dan vi tiill I~ sit dung trong kt loan

D6ng Viet Nam (VND )

ffi. Chuan muc va cht dQ kt toan ap dung
1. - Cht dl) kt loan dp dung : Che'd(> ke' toan doanh nghiep thirc hien theo Quyet dinh s6 15/2006/QD-BTC
ngay 20/3/2006 cua B(> tnrong B(> ru Chlnh

- Chusn rmrc kt toan ap dung:

*

Quyet dinh s6 149/2001lQD.BTC

ngay 31112/2001 cua B(> tnrong B(> Ta i Chinh v~ viec ban hanh va

cong b6 b6n chufln mire ke' roan Viet Nam (dot I)
* Quyet dinh s6 16512002/QD.BTC ngay 31112/2002 cua B(> tnrdng B(> Ta i Chinh v~ viec ban hanh va
cong b6 sau chufn mire ke' toan Viet Nam (dot 2)
* Quyet dinh s6 23412003/QD.BTC ngay 30112/2003 ciia B(> tnnrng B(> Tai Chinh v~ viec ban hanh va
cong b6 sau chuan mire ke' roan Viet Nam (dot 3)
* Quyet dinh s6 12/2005/QD.BTC ngay 15/02/2005 cua B9 tnrdng B(> Ta i Chinh v~ viec ban hanh va
cong b6 sau chufin mire ke' toan Viet Nam (dot 4)
* Quyet dinh s6 100/2005/QD.BTC ngay 2811212005 cua B(> tnnrng B(>Tai Chinh v~ viec ban hanh va
cong b6 bon chufin rmrc ke' toan Viet Nam (dot 5)


2

2. Tuyen hi;'vi viee twin thu ehufln mue kt toan va eht dQkt toan :

*

Bao cao tai chinh narn du'
"Trinh bay bao cao tai chinh" va che' dQ ke' toan doanh nghiep hien hanh do BQ tai chinh ban hanh

* Bao

cao tai chinh gitra nien dQ diroc l~p va trinh bay tuan thii cac quy dinh cua chuan rmrc ke' toan s6

27 " Trinh bay bao cao tai chinh gitra nien dQ " va ehe'dQ ke' toan doanh nghiep hien hanh do BQ tai
chinh ban hanh,

3.Hlnh thue kt toan ap dung: NMt Ky chung
4. Dijc diim hoat dQng cua doanh nghiep trong narn tai chinh co anh hirdng d~n bao cao tai chinh
IV. Cac chfnh sach k~ toan ap dung
1. Nguyen tife ghi nhan cae khoall tiin va cae khoan tullng dullng tiin
- Ti€n va cac khoan dirong dirong tien bao g5m tien mat tai quy, tien gai ngan hang, cac khoan d~u to'
ngan han, e6 thai han thu h5i hoac dao ha n khong qua 3 thang, e6 tinh thanh khoan eao, khong e6 nii ro
trong chuyen d6i thanh tien, phu hop vdi quy dinh cua chufn rmrc ke' toan s6 24 " Bao cao 1u'U chuyen
ti€n

W'

ban hanh kern theo quyet dinh s6 165/2002/QD.BTC

ngay 31112/2002 cua B9 tnrong B9 tai

Chinh.
- Phuong phap chuyen d6i cac d5ng ti€n khac ra d5ng tien

sa dung trong ke toan

D5ng ti€n sil' dung trong ke' toan la d5ng Viet Nam. Viec chuyen d6i cac d5ng tien khac ra D5ng
Viet Nam theo ty gia h6i d6i thuc te' hoac quy d6i theo ty gia do Ngan hang nha nude Viet Nam cong b6
tai thai di6m phat sinh phu hop vdi di€u 11" don vi tinh sil' dung trong ke' toan" cua Luat Ke' Toan dii
dtroc Quoc HQi nude Cong Hoa Xa H9i Chu Nghia Viet Nam khoa XI, ky h9P thu 3 thong qua ngay 17

thang 06 narn 2003.

2. Nguyen tife ghi nhall hang ttin kho
- Nguyen tife ghi nhan hang t5n kho (hang h6a mua v€ d6 ban) : Theo gia thuc te' mua hang
- Phuong phap tinh gia tri hang t5n kho: Theo phuong phap nhap tnroc, xu!t tnrdc
- Phuong phap hach toan hang t5n kho: Theo phirong phap ke khai thuong xuyen
- Phuong phap l~p du phong giarn gia hang t5n kho : cudi ky ke' toan narn, khi gia tri thuan e6 th6 thuc
hien diroc cua hang t5n kho nho hen gia g6e thl phai l~p du phong giarn gia hang t5n kho.

* Muc

trich l~p dt;iphong theo c6ng thtic :
Luong v~t to'
ha ng hoa thirc

Mire du phong giarn gia v~t to' hang hoa

=

te' t5n kho ta i
thai di6m l~p

x

(Gia g6e hang t5n

Gia tri thudn e6 th6

kho theo s6 sach

thuc hien du<;1ecua

ke toan

hang t5n kho)

bao cao tai
chinh

Lap du phong gia m gia hang t5n kho tuan thu cac ehu~n rmrc ke' toan s6 02" Hang t5n kho" ban
hanh kern theo
228/2009nT-BTC

Quyet dinh s6 149/2001lQD.BTC

ngay 31112/2001 cua BQ tnrdng BTC va TT

ngay 07/12/200geua BQ tnrdng B9 tai chinh v€ hirdng din ehe' d9 trich l~p va sir dung

cac khoan du phong giarn gia hang t6n kho, t6n th!t cac khoan d~u to' ta i chinh, nc phai thu kh6 doi va
bao hanh san ph~m, hang hoa , cong trinh xay lifp tai doanh nghiep,


3

3. Nguyen tile ghi nhiin va khiiu hao TSCD va bilt dOng san dii'utlt
- Nguyen Hic ghi nhan TSCD ( huu hlnh, vo hlnh, thue tai chinh ):
Nguyen tile ghi nhan TSCE> htru hlnh : Viec ghi nhan gia tri TSCE> hfruhlnh trong s6 ke' toan ghi theo
gia thuc te' htnh thanh tai sa n (theo nguyen gia ) .Cac tai san du'c;leghi nhan Ill.TSCE> hfru hmh phai thoa
man d6ng thoi ta't eel b6n tieu chudn :

- Chile chdn thu dircc lei ich kinh te' trong nrong lai tlr' viec sU"dung tai sa n do.
- Nguyen gia tai sa n phai du'c;lexac dinh mot each dang tin cay .
- Thoi gian sU"dung iroc tinh tren 01 narn.
- Co du tieu chuan gia tri theo quy dinh hien hanh.
Va tuan thu chufn mire ke' toan so' 03 " tai sdn co' dinh httu hmh" ban hanh kern theo Quyet dinh so'
149/2001lQE>.BTC ngay 31112/2001 cua Be:>tnrcng BTC
Nguyen tae ghi nha n TSCE> va hinh: Viec ghi nhan gia tri TSCE> va hlnh trong s6 ke' toan ghi theo
gill thuc te' hinh thanh tai san ( theo nguyen gia ). Mot tai san du'c;lcghi nha n Ill.TSCE> va hlnh phai thoa
man d6ng thoi 3 ye'u to' : tinh co th~ xac dinh diroc khd nang kiern scat, lei ich kinh te' trong nrong Iai va
bon tieu chuan nhir ghi nhan TSCE> va hinh d6ng thdi tuan thu cac quy dinh chuan mire ke' toan so' 04 "
Tai san co' dinh va hinh " ban ha nh kern theo quye] dinh so' 149/2001lQE>.BTC ngay 3111212001 cua Be:>
tnrong Be:>tai chinh.
Nguyen tac ghi nhan TSCE> thue tai chinh :
- Phuong phap khau hao TSCE> (huu hlnh, va hlnh, thue tai chinh)

* Phuong

phap khau hao TSCE> hiru hlnh, TSCE> va hinh : phirong phap khfiu hao dirong th~ng theo

Thong nr 203/2009m-BTC

ngay 20/10/2009 cua BTC hircng d~n che' de:>quan Iy sU"dung va trich khau

hao TSCE>

* Phuong

phap khau hao TSCE> thue tai chinh,

4. Nguyen tile ghi nhiin va khiiu hao hiit dong san ddu tit

- Nguyen tac ghi nha n ba't de:>ngsa n dgu nr : viec ghi nhan gia tri ba't dong san trong 56 ke' toan ghi nhan
gia tri thuc te' htnh thanh ba't dong san ( theo nguyen gia)
Vi~c ghi nhan ba't de:>ngsan dgu nr tuan thf quy dinh cua chffn mire ke' toan so' 5 " ba't dong sari dgu

nr " ban hanh kern theo quyet dinh so' 234/2003/QE>.BTC ngay 30112/2003 cua Be:>tnrdng Be:>tai chinh
- Phuong phap khau hao ba't de:>ngsan dgu ur: Phuong phap khau hao dircng thang theo Thong ur
20312009m-BTC

ngay 20/1012009 cua BTC lnrong d~n v~ Ban hanh che'de:> qudn Iy sU"dung va trich

khau hao Tai sdn co' dinh.

5. Nguyen tile ghi nhiin cae khoan ddu tlt tai ehinh
- Cac khoan dgu nr vao cong ty con, cong ty lien ker, v6n gop va o co sCikinh doanh d6ng ki~m scat
-Cac khoan dgu tu chang khoan ngdn han: dgu nr ngan han.dai ha n khac.ghi nhan theo gia g6c
- Phuong phap I~p dir phong giarn gia dgu nr ngiln han, dai han

* Lap

du phong giarn gia dgu ur chang khoan : cu6i nien de:>ke' toan, khi khoa 56 I~p bao cao tai chinh,

neu gia thi tnrong cua chang khoan mil. Cong ty dang sCihiru bi giarn so vdi gia chang khoan dang hach
toan tren 56 ke' toan, Cong ty l~p du phong giarn gia dgu nr chang khoan:
Mti'c trich l~p dt;l phong du(jc tinh theo cnng thtici


4

S61u'<;1ngchtrng
Mire dir phong giarn gia d~u nr cluing

khoan

khoan bi giam

=

gia tai thai

x

di6m l~p Bao

Gia clurng khoa n

Gia clurng khoan

dang hach toan

thirc te' tren thi

tren s6 ke' toan

tnrong

cao ad chinh

Viec l~p du phong giarn gia d~u ur clnrng khoan theo quy dinh cua chufn mire ke' toan va thong tu
s6 22812009!IT-BTC

ngay 0711212009 cua B(> tai chinh v€ hirong d§n che'd(> trich l~p va sa dung cac

khoan du phong giarn gia hang t6n kho, t6n tha't cac khoan d~u ur tai chinh, nc phai thu kh6 doi va bao
hanh san phffm, hang hoa, cong trinh xay l~p tai doanh nghiep.

* l~p

dir phong t6n tha't d~u nr tai chinh : cudi nien d(> ke' toan khi kh6a s6 l~p bao cao tai chinh, neu

v6n g6p thirc te' cua cac ben ta i t6 chuc kinh te' lon hen v6n chu sd hiru thirc c6 ta i thai di6m bao cao tai
chinh ciia t6 chirc kinh te', Cong ty l~p du phong t6n tha't d~u tu tai chinh. Viec l~p du phong nay tuan
thu chuan mire ke' toan va thong ur 22812009!IT-BTC
che'd9

ngay 0711212006 cua B(> tai chinh v€ hirong d§n

trich l~p va sa dung cac khoan du phong giarn gia hang t6n kho, t6n tha't cac khoan d~u nr tai

chinh, no phai thu kh6 doi va bao hanh san pham, hang hoa, cong trinh xay l~p tai doanh nghiep,

6. Nguyen tdc ghi nluin va vl/n hoa cdc ehi phi di vay:
- Chi phi di yay khi phat sinh dircc hach toan vao chi phi san xua't kinh doanh trong ky ngoai tri:t cac
khoan chi phi h9i du di€u kien v6n hoa. Vl vh khi phat sinh chi phi di yay Cong ty phan biet muc dich
sa dung cua tirng loai v6n yay, tnrong hop phat sinh cac khoan v6n yay chung trong do c6 sO'dung cho
muc dich d~u nr xay dung hoac lien quan de'n tai san dd dang diroc tinh va o gia tri cua ta i san ( dU'<;1C
v6n hoa) tht xac dinh ty l~ v6n hoa d6 xac dinh chi phi di yay. Ty l~ v6n h6a xac dinh tuan thu chufn
mire ke' toan s6 16 " Chi phi di yay ". Ban hanh kern theo Quyet dinh s6 l6S12002/QB.BTC

ngay

31112/2002 cua B(> tnrong B(>Tai Chinh.

7. Nguven tife ghi nhiin va VOl' hoa eae khoan chi phi khae
- Chi phi tra tnrdc:

* Chi

phi trii tnroc ngan han : Cong cu, dung cu xuft dung 1 l~n vdi gia tri ldn va cong cu, dung cu c6

thai gian sO'dung dirdi 1 narn hach roan va o TK 142.

* Chi

phi tra tnroc dai han:

. Cong cu xua't dung 1 l~n vdi gia tri ldn va ban than cong cu, dung ci; tham gia vao hoat d(>ng kinh
doanh tren 1 nam tai chinh phai phan b6 d~n vao cac d6i dirong chiu chi phi trong nhieu narn .
. SO'a chtra ldn TSCB ma Cong ty chira trich tnrdc vao chi phi.
- Phuong phap phan b6 chi phi tra tnroc : phirong phap dirong tha ng.

8. Nguyen tife ghi nhiin chi phi phai trd :
Cong ty ghi nhan va o chi phi pha i trii la s6 ti~n thue da't theo hop d6ng

9. Nguyen tife va phlldngphap ghi nhiin cae khoall dll phong phai Ira


5

- Cac khoan du phong phai tri phai thoa man cac di~u kien quy dinh trong chuan mire ke' toan s6 18 "
Cac khod n dir phong, tai san va no tiern tang" ban hanh kern theo quyet dinh s6 100/2005/QD.BTC

ngay

28/1212005 cua BQ tnrdng BQ tai chinh,
10. Nguyen tife ghi Ilhall

von

ehu

sd hl7u

- Nguyen tiie ghi nha n v6n dfru nr cua chu sa hiru, thang du v6n c6 phan, v6n khac cua chu sa hiru

* V6n

dfru nr cua chu sa hiru : ducc ghi nhan theo s6 v6n thirc gap cua cac c6 dong.

* Thang

du v6n c6 phan:

+ Duoc ghi nh~n theo s6 chenh lech ldn hen gitra gia thuc te' phat hanh va menh gia c6 phieu khi
cong ty phat hanh c6 phieu tang v6n di~u l~.

* V6n

khac cua CM sa hfru:

- Nguyen t~c ghi nhan chenh lech danh gia lai tai san: Cong ty khong dircc nr danh gia lai tai san chi
dircc danh gia lai khi co quyet dinh cua Nha nude.

- Nguyen t~c ghi nhan chenh lech ty gia : Cu6i narn tai chinh khi khoa s6 I~p bao cao tai chinh, cac
khoan muc tien t~ co g6c ngoai t~ bao g6m s6 du cac tai khoan ti~n mat, ti~n gui, tien dang chuyen, cac
khoan nc phai thu, no phai tra diroc danh gia lai theo ty gia giao dich blnh quan tren thi tnrong ngoai t~
lien ngan hang do ngan hang nha mroc Viet Nam cong b6 tai thai diSm

cudi nam tai chinh, khoan chenh

lech ty gia h6i doai do danh gia lai diroc hach toan vao TK 413 " Chenh lech ty gia h6i doai" va ducc
xu 19 nhir sau:

+ D6i vdi chenh lech ty gia h6i doai phat sinh do viec danh gia lai so' dir cudi nam lil ti~n mat, tien gui
ngan hang, ti~n dang chuyen, cac khoan no ng~n han ( 1 narn tra xuong) co g5c ngoai t~ tai thai diSm
l~p bao cao tai chinh, thl khong hach toan vao chi phi hoac thu nhap mil dS so' dir tren bao cao tai chinh,
dfru narn sau ghi but toan ngiroc lai dS xoa s6 dir,

+ D6i voi tnrong hop chenh lech ty gia h6i doai phat sinh do viec danh gia lai so' dir cudi narn cua cac
khoan no dai ha n ( tre n 1 narn ) c6 g6c ngoai t~ tai thai diSm l~p bao cao tai chinh:
- D6i vdi nc phai thu dai han: Sau khi bu trir tnrong hop chenh lech ty gia tang diroc hach toan vao thu
nhap tai chinh trong narn. Ngiroc lai, chenh lech giarn diroc hach toan vao chi phi tai chinh trong narn.
- D6i vci no phai tra dai han: Sau khi bu trir, tnrong hop chenh lech ty gia tang diroc hach toan vao chi
phi tai chinh trong narn, tnrong hop chenh lech ty gia dira vao chi phi lam cho ke't qua kinh doanh cua
cong ty bi 16 tht phan b6 mQt phdn chenh lech ty gia cho narn sau dS Cong ty khong bi 16 nhirng rmrc
hach toan vao chi phi trong narn it nhft cling bang chenh lech ty gia cua so' dir ngoai t~ dai han phai tri
trong narn do. so' chenh lech ty gia con lai se diroc theo d6i va tiep tuc phan b6 vao chi phi cho cac narn
sau nhirng t6i da khong qua 5 narn.
Tnrong hop chenh lech giam thl duoc hach toan vao thu nhap tai chinh.


6

+ Chenh lech ty gia h6i doai do danh gia la i cudi nam tai chinh cua cac khoan rnuc tien t~ c6 g6c ngoai
t~ va chenh lech ty gia h6i doai dil: thuc hien trong 'giai doan dfiu nr xay dung co ban (giai dean tnroc
hoat dong) diroc phan anh luy ke' tren bang can d6i ke' toan. Khi ke't thuc qua trlnh dfiu nr xay dung ,
toan bQ chenh lech ty gia h6i doai thirc te' phat sinh trong sinh trong trong giai doa n dfiu nr xay dung (16
hoac 1il:ity 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, thai gian phan b6 khong qua 5 narn k€ tir khi cong trinh dua vao
hoar dong. 'Viec ghi nha n chenh lech ty gia h6i doai tuan thu chu~n mire ke' toan sO' 10 " Anh hirdng cua
vi~c thay d6i ty gia h6i doai" ban ha nh kern theo quyet dinh sO' 165/2002/QD.BTC
B9 tnrdng B9 ad chinh va thong ur sO'201l2009m.BTC

ngay 3111212002 ciia

ngay 1511012009 cua B9 tnnrng B9 tai chinh v6

huang din xii' 1y cac khoan chenh lech ty gia trong doanh nghiep.
- Nguyen t~c ghi nhan lei nhuan chira phan phoi:
L<;Iinhuan sau thue' chua phan ph6i phan anh tren bang can d6i ke' toan Ia sO' lei nhuan tlt heat d9ng
SXKD dil: trir di chi phi thue' TNDN hien hanh va cac khoan di€u chinh do ap dung h6i to' thay d6i chinh
sach ke' toan va dieu chinh h6i to' sai sot trong yeu cua cac narn tnroc.

11. Nguyell Ide va phl/lIllg phap ghi llhall doallh thlt
- Doanh thu ban hang: Viec ghi nha n doanh thu ban san pharn, hang h6a cua Cong ty thuc hien thoa man
d6ng thai ca narn di6u kien quy dinh trong chudn rmrc ke' toan sO' 14 " Doanh thu va thu nhap khac" ban
hanh kern theo quyet dinh 14912001lQD.BTC ngay 3111212001 cua B9 tnnrng B9 tai chinh.
- Doanh thu cung cap dich vu: viec ghi nMn doanh thu cung ca'p dich vu cua Cong ty dircc xac dinh thoa
man d6ng thai b6n di€u kien du<,1cquy dinh trong chuan mire ke' roan sO' 14 " Doanh thu va thu nhap
khac'' ban ha nh kern theo quyet dinh sO' 149/2001lQD.BTC

ngay 31112/2001 cua B9 tnrdng B9 Hi

chinh.
- Doanh thu hoat dong tai chinh: viec ghi nha n doanh thu hoat dong tai chinh tuan thu dfiy du hai di6u
kien ghi nhan doanh thu quy dinh trong chu~n 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 B9 tnrdng B9 Tai chinh.

- Doanh thu hop d6ng xay dung:

+ Phircng 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 thau diroc thanh toa n theo gia tri khdi hrcng thirc hien, khi
ke't qua thuc hien hop d6ng xay dirng dU<;ICxac dinh mot each dang tin c~y va du<,1ckhach hang xac
nhan thi doanh thu va chi phi lien quan de'n hop d6ng duoc ghi nhan nrong ling vdi phdn cong viec dil:
hoan thanh diroc khach hang xac nhan trong ky phan anh tren hoa don dil: lap.

+ Phan cong viec dil: hoan thanh cua hop d6ng lam co sd xac dinh doanh thu 1a ty l~ phan tram (%) gitta
khdi luong xay l~p da: hoan thanh so vdi t6ng khdi hrcng xay l~p phai hoan thanh cua hop d6ng.

+ Vi~c ghi nhan cong viec dil: hoan tha nh lam cd sd xac dinh doanh thu hop d6ng xay dung tuan thu theo
chuan mire ke' toan sO' 15 " H<;Ipd6ng xay dung" ban hanh.kern
ngay 31112/2002 cua B9 tnrdng B9 tai chinh,

12. Nguyell tde va phztdllg phap ghi llhall ehi phi tai ehinh

theo quyet dinh sO' 16512002/QD.BTC


7

Chi phi tai chinh olt<.1cghi nhan trong bao cao ke't qua hoat dorig kinh doanh

la

t6ng chi phi tai chinh phat

sinh trong ky (khong bu tru vdi doanh thu hoat o9ng tai chinh)
13. Nguven tile va phztdng phdp

ghi nhlin chi ph{ thut thu nhlip doa!lh !lghiep hien hanh, ehi phi thut thu

!lhlip doanh nghiep holin lai:
- Chi phi thue' TNDN hien hanh :

la

s6 thue' TNDN phai n9P tinh tren thu nhap tinh thue' trong narn va

thrie sua't thue' TNDN hien hanh,
- Chi phi thue' TNDN hoan lai diroc xac dinh tren co sd s6 chenh lech tarn thai dircc khau trir, s6 chenh
lech tarn thai chiu thue' va thue suft thue' TNDN hien ha nh.

- Khong bu tnr chi phi thue' TNDN hien hanh vdi chi phi thue'TNDN hoan la i.
14. Cde nghiep vu dzt phong rui ro ho1 dodi
15. Cde nguyen tife va phztdng phdp kt toan khde
Cong ty khong sii' dung nguyen t~c va phirong phap ke' toan khac, bao cao tai chinh cong ty dircc I~p
tren co sd tuan thu cac chufn rmrc ke' toan Viet Nam va che' 09 ke' roan do B9 tai chinh ban hanh.

V. Thong tin b6 sung eho cac khoan muc trInh bay trong bang din do'i ke toan
(D(Jn vi tinh: d6ng)

Cuo] Qui 112011

Dau narn

01 - Ti~n

320,944,208

1,843,165,595

- Ti~n m~t

228,065,000

765,157,000

- Ti~n gdi ngtln hang (VND)
+ NH NN & PTNN vie. Nam (CN Cil Chi)
+ NH Ddu Tu va PMt triin Vi?t Nam TP HCM
+ NH TMCP Cong Thuang - CN Cil Chi
+ NH Ddu tu va PMt triin VN - CN Bile SG
+ NH TMCP vui A - CN Cil Chi
+ NH TMCP Vi?t A - TP HCM
+ Cong ty CP Chang khoan TP HCM
+ NH TMCP A CMu - CN Cil Chi
+ NH VIB - CN Tan Btnb

72,309,752

1,055,105,608

4,251,227
1,177,121

1,900,800

26,758,852

23,758,636

5,848,827

58,582,003

2,378,368

2,317,973

26,271,771

690,330,414

4,015,503

275,357,581

1,608,083

1,688,114

- Ti~n gdi ngan hang (USD)

20,569,456

22,902,987

4,238,795

6,594,016

16,330,661

16,308,971

320,944,208

1,843,165,595

72,428,O()O,O()O

60, LOO,()OO,()OO

+ NH Dau Tu va PMt triin Vi?t Nam TP HCM

1,170,087

348.39 USD

+ NH TMCP

vu. A-

TP HCM
862. 53 USD

- Ti~n dang chuyen
CQng

02

- Cac khoan nrong duong ti~n

Ti~n gii'i c6 ky han

+ NHTMCP

vi?tA-

CNTPHCM

12,000,000,000

12,000,000,000

+ NH TMCP
+ NH TMCP

vu. A-

CN Cil Chi

50,628,000,000

29,800,000,000

vie. A-

CN Tan Quy

3,000,000,000

+ NH os« Tu va PMt triin Vi?t Nam - CN Bile Sai Gon
+ NH TMCP A CMu - CN Cil Chi

8,800,000,000

12,500,000,000

+ NH Nting nghiep va PTNT Cil Chi Cil Chi

1,000,000,000

2,800,000,000


8

03 - Phiii thu ciia khach hang

,.

Chi tie't gam:

+
+
+
+
+

Cty TNHH Shinih VN
DNTN DC;lOHling
Cty TNHH Hansae VN
Cong ty cd phdn Vt;lntdi Biin Vi~t Nam
C Ty TNHH

xa»

dung Kinh Doanh TMDV Ngoc Duc

8,733,656,249

6,360,383,623

1,489,674,477

926,324,528
592,163,800

628,264,400
864,330,000

178,035,000

266,102,000

258,622,632

308,330,201
291,893,900

+ Cty TNHH TM Tan Khai Phdt
+ Cty TNHH Natural Choice
+ Cty TNHH Thinb L9c
+ Khach hang khac

326,312,258
310,250,000
4,678,167,482

3,403,409,194

1,294,566,734

49,710,370

HUng Long

66,182,464

44,438,460

Cong ty Kdng ddu khu vl!c 2

1,191,258,270
37,125,000

5,271,910

- Tra trudc nglf(Ji ban: g6m

04

572,160,000

Chi tie't gam:

+
+
+
+
05

Cong ty

cs Phdn

Cty CP Thuang Mai SABECO Trung Tam

1,000

Cty TNHH H6 Thuy

- Cac khoan phai thu ng~n han khac

11,250,029,850

11,820,232,537

Chi tie't gam:
Phai thu tien ban e6 phieu cua Cong ty CP DT Arnie (Le
8,638,740,000

+ Cong C~u)
+ Ban Bai Thirong Gia i ph6ng Mat bang huyen Cu Chi

584,396,524

584,396,524

+ Tien mua da't euaXN Xay dung Kinh doanh Dia 6e

562,664,000

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

+ CN TP H6 Chi Minh- TTK Luu Ly Chang Kh6an VN

8,345,363,700

+ Phai thu khac

1,757,605,626

CQng
06 - Hang t6n kho :

11,250,029,850

11,820,232,537

17,428,056,574

6,647,269,286

8,512,020,298

1,727,395,758

Trong do

- Hang mua dang di tren dlfong
La xang d~u ngrroi ban giG'hQ (Cty Xang d~u KV2)

- Nguyen li~u, v~t li~u
La nguyen lieu dung d~ ehe' bien thuc pham con tan kho
(ciia Nha hang Hoa vien Tay B~e)

- Cong cu, dung cu
+ Cong cu, dung cu: may dt co Honda
- Chi phi san xuat, kinh doanh dd dang
+ Chi phi DD - Cty An Kim Thanh

+ Chi phi DD - Cty CP D~ u Tu Arnie
-Thanh phdm
- Hang hoa

8,916,036,276

4,919,873,528


9

Chu y€'u la xang dau con t6n kho cua C6ng ty
- Hang gdi di ban
- Hang hoa kho bao thue'
- Hang hoa ba't dQng san
CQng gia g6c hang t6n kho

- Tai san nglin han khac:

17,428,056,574

6,647,269,286

1,575,696,103

2,473,513,318

1,452,896,103

2,465,513 ,318

122,800,000

8,000,000

+ Thu€' va cac khoan phai thu Nha nude

+ Chi phi trii tnrdc ngdn han
+ Thue' GTGT duqc khau tru cua hang hoa dich vu
+ Cac khoan thue' GTGT clura khau tnr
+ Tal san ngtln han khac la khoan phai thu tarn ung cua
nhan vien
Chi titt g6m:

20,000,000

- H6 Nhu Hiep
- Tran Hiru Nghia

8,000,000

- Huynh Lam Son

5,000,000

-Nguyen Minh Phung

13,000,000
5,000,000

-Phan Thanh Tam

28,800,000

- Ng6 Thai Due
- Tran Van Thuan
- Huynh Van Nhan

5,000,000
5,000,000

- Dang van Xirong

30,000,000

-Virong Due Khiii

3,000,000

Cong

06 - Phiii thu dai han nQi bQ

122,800,000

8,000,000

8,000,000

Cudi narn

£)~unarn

Cuoi narn

£)~unarn

- Cho vay dai han ne>ibe>
- Phai thu dai han ne>ibe>khac
Cong

07 - Phai thu dal han khac
- Ky quy, ky ciroc dai han
- Cac khoan tien nha n uy thac
- Cho vay khong e6 HE
- Phai thu dai han khac
Cong


10

08 Tmh hlnh tang giam tai san c6 dinh hftu hlnh Narn 2010

Khoan muc

Nha cU'av~t

May m6c thie't

kie'n true

bi

29,483,268,533

5,774,315,611

Phuong ti~n
v~n tai truyen
dfin

Thie't bi dung
CQ

quan

If

Cay lau nam

TSCB hilu
hinh khac

T6ng cQng

37,739,250

347,972,384

46,085,204,778

Nguyen ghi TSCD hfiu hmh
s6 du' dftu nam

7,845,372,132

2,596,536,868

- Mua trong nam

- Diu nr XDCB hoan thanh
11,977,000

- Tiing khac
- Chuyen sang ba't dong san diu

125,072,295

nr

- Thanh ly, nhuong ban
- Giarn khac

e« du cu6i

narn

125,072,295

11,977,000

29,483,268,533

5,661,220,316

7,833,395,132

2,721,609,163

37,739,250

347,972,384

46,085,204,778

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

373,800,996

173,736,690

200,001,612

76,251,906

1,132,179

7,941,590

832,864,973

Gia tr] hao mon Iuy ke'
s6 du' dftu nam
- Kha'u hao trong narn
- Tiing khac
- Chuyen sang ba't dong san diu

7,086,368

103,601,567

nr

- Thanh ly, nhirong ban
- Giarn khac

103,601,567

7,086,368

7,502,345,365

1,832,562,222

2,550,627,354

1,158,255,690

28,304,475

216,887,495

13,288,982,601

- Tai ngay dftu nam

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 nam

21,980,923,168

3,828,658,094

5,282,767,778

1,563,353,473

9,434,775

131,084,889

32,796,222,177

S6 dir cu6i nam

- Gia tri con lai cudi narn ciia TSCB htru hmh da dung dti the' chap dm cO'dam ba o cac khoan yay
- Nguyen gia TSCB cudi narn da khau hao he't nhung vin con sit dung
- Nguyen gia TSCB cudi narn cho thanh 19
- Cac cam ke't v~ viec mua, ban TSCB htru hmh e6 gia tri IOn trong tirong lai
- Cac thay d6i khac v~ TSCB hiru hinh


11
09 Tang, giam tili san c6 dinh thue tai chinh

Khoan muc

Nha cti'a v~t

May m6c thiet

klen true

bi

Nguyen gia TSCD thue tai chinh
s6 dtfd§u nam
- Thue tai chinh trong narn
- Mua lai TSCD thue tai chinh
- Tang khac
- Tra lai TSCD thue tai chinh
- Giarn khac

ss du cu6i

nam

Gia tr] hao monluj

ke'

s6 dir dau narn
- Kht u hao trong narn
- Mua lai TSCD thue tai chinh
- Tang khac

d~u nr
- Tra lai TSC£) thue tai chinh
- Giarn khac
s6 du cu6i na m
Gia tr] con lai ciia TSCDDthue

tai chinh

- Tai ngay d§u narn
- Tai ngay cu6i narn

* Ti~n

thue phat sinh them diroc ghi nhan Hi chi phi trong narn:

* Can Cll d~ xac dinh ti~n thue phat sinh them:
* Di~u khoan gia han thue hoac quyen dircc mua

tai sa n:

Phuong ti~n

v~n tai truyen
d§n

...

...

TSCB hffu

hlnh khac

T6ngc()ng


12

10 Tang, giam Uti san c6 dinh vo hlnh

Khoan muc

Quy~nsit dung
da't

Quy~nphat
hanh

Ban quyen

BAngsang che

...

...

TSCD huu
hinh khac

T6ngcQng

Nguyen ghi TSCD vo hmh
s6 du' da u nam

3,722,990,909

3,722,990,909

3,722,990,909

3,722,990,909

- Mua trong narn
- Tao ra tit noi h9 doanh nghiep
- Tang do hop nha't kinh doanh
- Tang khac
- Thanh 19, nhuong ban
- Giarn khac
86 du cu6i narn
Ghi tr] hao mon Iuy ke'

-

s6 du' dau nam
- Kha'u hao trong nam
- Tang khac
- Thanh 19, nhtrong ban
- Giarn khac

198,898,449

198,898,449

23,042,184

23,042,184

s6 du' cu6i nam

221,940,633

221,940,633

- Tai ngay dau nam

3,524,092,460

3,524,092,460

- Tai ngay cu6i nam

3,501,050,276

3,501,050,276

Gia tr] con lal ciia TSCD vo hmh

* Thuyer rninh s6li~u

va giai trinh khac

13

11 - Chi phi xay dung cd ban do dang

- T6'ng s6 chi phi xay dung cd ban do dang
+ Mua st1m TSCD:

31103/2011

0110112011

Trong d6 ( Nhiing cting trtnli [an)

- H~ thong thoat nude mira Nl
- D~n bu giai tod

2,827,619,900

2,827,619,900

22,749,749,506

17,219,231,822

- Khu ta i dinh cir

1,223,867,224

1,223,867,224

- Duong so' 8-21
- Cac hang muc khac
CQng

3,200,596,658

3,200,596,658

2,651,409,446

2,102,186,000

32,653,242,734

26,573,501,604

- Duong D4
- Duong D6
- Duong Nl

- Toa nha Van phong Tan Qui
- Khu Nha xirong 4ha

12 Tang giarn ba't dQng san dau tu
Khoan muc
Nguyen

S6 dau narn

Tang trong nam

Giam trong narn

s6 cu6i nam

gia ba't dQng

san dau nr
- Quyen sa dung da't

224,408,875,655

559,040,273

126,835,096,412

224,967,915,928
126,835,096,412

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

97,573,770,243

559,040,273

98,132,810,516

26,368,266,958

1,939,458,034

28,307,724,992

14,284,823,891

738,696,198

15,023,520,089

12,083,443,067

1,200,761,836

13,284,204,903

Gia tr] hao mon lily kt

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

Gia tr] con lai cua ba't
dQng san dau tu
- Quyen sa dung da't

- Nha
- Nha va quyen sa dung
da't
- co sd ha t~ng

198,040,608,697

196,660,190,936


14

* Thuye't

D~unam

Cuo'i qui 112011

minh s6li~u va gidi trinh khac

140,834,800,000

13 cac khoan d~u to' tai chinh dai han

1,000,000,000

+ D~u Ttr vao Cong Ty con
+ D~u to' dal han khac
M?nh gia

- D~u to'c6 phieu
+ Ngan hang TMCP Viet

10,000

A

Slflzl{fng

Gia tri

8,426,047

139,834,800,000

8,426,047

139,834,800,000

So'lliflng

Gid tri
139,834,800,000

8,426,047

139,834,800,000

- D~u to' trai phieu
+ Mua trai phieu chinh phu

- f)~u nr tin phieu,

ky phieu

- Cho vay dai han
- f)~u nr dai han khac
CQng

140,834,800,000

139,834,800,000


15

Cu6i narn
14 Chi phi tra trudc da! han
- Chi phi tnl tnrdc v~ hOI;\t dQng TSCD

169,693,000

233,332,000

384,052,500

376,552,500

118,552,500

118,552,500

147,500,000

140,000,000

18,000,000

18,000,000

100,000,000

100,000,000

1,470,OOO,O()()

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

1,470,000,000

1,960,000,000

854,187,175

373,604,132

- Chi phi tra trudc v~ CCLD
- Tal san dai han khac:
Chi tie't g6m:

+ Cty CP Thuang Mai SABECO Trung Tam

+ Cty TNHH gas Petrolimex

(CLtf/C

va binh gas)

+ Cuac va bia Cty TNHH SX TM DV Minh Quang
+ Cty CP Hung Long (ky quy mua bd hem bia)
15 Yay va ne! ngan han
- Yay ngan han

+ La khodn nc dai han de'n ha n tnl trong nam 2011 eho Quy
D~u TU'PT Do Thj TPHCM

- Phai tra ngu'oi ban
+ Cty CP SX TM Dong Duong
+ Ti~n mua gas pha i tnl eho Cong ty TNHH Gas Petrolimex
+ Cty CP RU'<;1u
Binh Tay

29,950,000
167,791,899

46,758,899

17,173,200

16,645,200
33,689,000

Cty TNHH Huy Hong

+ Cong Ty TNHH TM DV Quynh Lam

23,852,674

+ Ti~n mua cot, t~m vong phai tra eho CS Tre C6t TU'Due

166,617,000

111,771,000

+ Cty Sheell Gas (LDG) VN TNHH

354,002,402

164,740,033

94,800,000

164,740,033

2,437,653

1,196,777

2,437,653

1,196,777

+ CtyTNHH SX DV TM XNK Minh Quang
- Ngu'Oimua tra ti~n trudc: Chi ti~t g6m
+ Khach hang ung tnrdc tien mua gas, xii'ly mroc thai
- Phai tra ngiroi lao dong
16 Thu~ va cac khoan phdl nQp nha nu'oc

Cuci Qui 1/2011

D~u narn

- Thue' gia tri gia tang
- Thue' tieu thu d~e biet
- Thue' xuat, nhap khffu
- Thue' thu nhap doanh nghiep
- Thue thu nhap ca nhan
- Thue' tai nguyen
- Thue' nha da't va ti~n thue da't
- Cac loai thue khac
- Cac khoan phi, l~ phi va cac khoan phai nop khac

1,704,028,286

3,573,537,732


16

CQng
17 Chi phi phal tra

1,704,028,286

3,573,537,732

Cu6i narn

Dau narn

1,047,028,286

1,219,492,661

I,047,()28,286

1,219,492,661

Cu6i nam

Dau narn

- La khoan Trich tnrdc ti~n thue da't pha i nQp eho Nha Nude

CQng
18 Cac khoan phal tra, phai nQp ngdn han khac

600,000,000

600,000,000

14,516,120,545

14,516,120,545

- Le van Dung

584,396,524

584,396,524

- Cty CP Diu Tu XD Lien Thanh

455,414,000

455,414,000

- Cty Clover VN

180,000,000

- Cty TNHH ILSHIN WOMO

118,410,600

- Cty CP DT PT SG CO.OP
- C6 nrc con lai chira chi

1,476,915,120

- Cty TNHH DH CN Tin Thanh

540,000,000

540,000,000

rs

4,120,205,339

1,000,000,000

- Cac khoan phai tra khac

661,832,143

1,228,112,883

23,253,294,271

18,924,043,952

774,408,186

3,388,436,186

- Cty TNHH Viet My
- Cty CP An Pha Qu6e

CQng
19 Quy khen thu'dng, phiic Illi

Cu6i narn

Diu narn

Cuo] narn

Dau narn

8,752,179,000

8,752,179,000

8,752,179,000

8,752,179,000

211,800,000

239,300,000

- Khach ciroc vo blnh gas

121,800,000

114,300,000

- Khach ctroc ba hem bia

90,000,000

125,000,000

179,545,362

93,107,802

20 Pha! tra dal han nQi bQ
- Yay dai han nQi bQ
- Phai tra dai han nQi bQ khac
Cong

21 Yay

va nil dal

han

a. - Yay dai han
- Quy Diu Tir Phat TriSn Do Thi Tp.HCM, muc dich dS
thirc hien du an diu nr Xay dung h~ thong xii' 1.9 nude thai
t~p trung KCN Tay Bile Cii Chi

b. - Nc;1dai han
- Thue tai chinh
- Phai tra dai han khac

+ Ky eu'cje

e. - Du phong trc ea'p ma't viec lam
d. -Doanh thu chira thirc hien

328,401,329,390

310,355,165,122

328,401,329,390

310,355,165,122

337,544,853,752

319,439,751,924

- Chu yeu la khach hang tra tnrdc ti~n thue da't trong khu
CN Tay Bile

ce Chi
CQng


17
- Cac khoan no thue ad chinh
Narn nay
Thaih~n

T6ng khoan thanh

Tra ti~n
liii thue

toan tien thue
tai chinh

Tra no g6c

Narn trudc
T6ng khoan thanh
Tri ti~n
toan ti~n thue
liii thue
tai chinh

Tit 1 nam trd xu6ng

Tren 1 nam de'n 5 nam
Tren 5 narn

22 - Tai san thue' thu nhap hoan lai

va thue'

thu nhap hofin lai phai tra
CuO'i narn

E>h nam

a. - Uti san thue' thu nhap hoan lai
- Tai san thue thu nhap hoan lai lien quan d€'n
khoan chenh lech tarn thai dtroc khau trit
- Tai san thue thu nhap hoan lai lien quan de'n

khoan 16 tinh thue' chua sl't dung
-Tai san thue' thu nhap hoan lai lien quan d€'n
khoan uu diii tinh thue chua sl't dung
.
- Khoan hoan nhap tai sari thue' thu nhap hoan lai
dii diroc ghi nhan tU cac narn tnrdc
Tai san thue' thu nhap hoan lai
b. Thue' nhu nh~p hoan lai phai trii
- Thue' thu nhap hoan Iai phai tra phat sinh tir cac
khodn chenh lech tarn thai chiu tthue'
- Khoan hoan nhap thue' thu nhap hoan lai phai tra
dii diroc ghi nhan tu cac narn tnrdc
- Thu€' thu nhap hoan la i phai tri

Cuol Dam

Dftu Dam

Tra
nc;l
g6c


18

23
a. Blml! dOLchieu hitn donI! ciui
V6n dau nr cua ehu sO' huu
A

von chu

sO hiiu

Tbljng do' v6n e6
ph§n
2

1

C6 phieu quy
3

Chenh I~eh ti

Quy dau to'

gia h6id6ai

phat triin

4

5

Quy dlf phong

Quy khac thuQe v6n

lQ'inh~n chua

tai ehinh

ehU sO' huu

phan ph6i

6

7

CQng
8

S6du'dau
nam

tru'oe:

90,000,000,000

41,850,000,000

(2,180,442,910)

(4,183,571)

(1,938,486,415)

(2,357,029)

6,655,635,762

5,947,548,995

142,268,558,276

-Tangv6n
trong mrdc
- Liii trong
nam

tru'oe
Tang khac

-Giamv6n
trong

nam tru'oe

- L6 trong
nam tro'O'e
-Giam
kbae
S6du'eu6i
nam
tro'dc

so' du dliu
nam nay

- Tangv6n
trong nam
nay

(6,540,000)

12,687,467,846


19
o

Liii trong
nam
nay

Tang khac

Gum v6n

o

trong nam
nay

o

La trong
nam nay

o

Giam
kbac

S6du'cu6i
nam nay
90,000,000,000

41,850,000,000

(4,118,929,325)

b. Chi tiel vo'n dfiu tu chii sO hiiu

6,655,635,762

5,947,548,995

0

Cu6i narn

12,687,467,846

153,021,723,278

D~unam

v6n g6p cua nha nude

20,250,000,000

20,250,000,000

v6n g6p cua cac d6i nrong khac

69,750,000,000

69,750,000,000

90,000,000,000

90,000,000,000

Cu6i narn

D~u nam

+ V6n g6p d~u narn
+ V6n g6p tang trong nam
+ V6n g6p gidrn trong narn

90,000,000,000

90,000,000,000

+ V6n g6p cudi narn

90,000,000,000

90,000,000,000

o

o

Cong

* Gia

tri trai phieu dii chuyen thanh e6 phieu trong narn

* S61o'<;1nge6 phieu quy
Cdc giao dicb vi vo'n vfli cdc chii sO hiiu va phdn phol clf tuc, chia
- V6n d~u to' cua chu sd hiru

Co

- C6 tire, loi nhuan dii ehia

9,900,000,000


20

d. Cdtue
chira

- C6 tire dff cong b6 sau ngay ke't thuc ky ke' toan narn

+ C6 nrc dff cong b6 tren e6 phieu ph6 thong
+ C6 nrc dff cong b6 tren e6 phieu uu dffi
Cu6i narn

d. Cilphitu

- ss

hrcng e6 phieu dang

- se' hrong e6

ky phat hanh

Ddu narn

9,000,000

9,000,000

202,760

108,280

202,760

108,280

8,797,240

8,891,720

8,797,240

8,891,720

10,000

10,000

phieu dff ban ra cong cluing

+ C6 phieu ph6 thong

+ C6 phieu uu dffi

-se lucng

e6 phieu duoc mua lai

+ C6 phieu ph6 thong
+ C6 phieu uu dffi
- S61u'<;1nge6 phieu dang

luu hanh

+ C6 phieu ph6 thong
+ C6 phieu uu dffi

* Menh

gia e6 phieu dang hru hanh

e. Cdc qllY eua doanh nghiep
- Quy d~u nr phat tri~n

6,655,635,762

6,655,635,762

- Quy du phong tai chinh

5,947,548,995

5,947,548,995

Cuo] nam

Ddunam

- Quy khac thuoc v6n chu sd htru

* Muc

dich l~p va sit dung cac quy cua doanh nghiep

g. Thu nhijp va chi phi, liii hoac 16dll(leghi nhtin true titp
vao Von ehu sU hiiu theo quy d;nh cua cdc chudn muc kt
todn cu thi.

24. Ngu6n kinh phi

774,408,186

- Quy khen thudng phuc l<;1i

3,388,436,186

- Nguon kinh phi diroc dip trong narn
(000)

(000)

Cuo] nam

Ddu nam

- Chi su nghiep
- Nguon kinh phi con lai cudi narn
25. Ta! san thue ngoai
(1)- Gia tri tai san thue ngoai
- TSC£) thue ngoai
- Tai san khac thue ngoai
(2) - T6ng sO' tien thue t6i thi~u trong nrong lai cua hop d6ng
thue hoat dQng tai san khong huy ngang theo cac thoi han

- Ti't 1 nam trd xuong
- Ti't 1 narn de'n 5 narn
- Tren 5 narn
VI. Thong

tin

b6

sung cho cac khoan

Bao cao k~t qua hoat dc}ng kinh doanh

muc trmh bay trong
(Ddn

vi

tinh:VND)