Báo cáo tài chính năm 2008 (đã kiểm toán) - Công ty Cổ phần Đầu tư Phát triển Công nghiệp - Thương mại Củ Chi

BAO CAO TAl CHINH DA DUCI-IO NIEN DO KE TOAN KET TI-n}c NGA Y 31/12/2008
CONG TY CO PHAN DAU TUPHATTRIEN
CONG NGHIEP THUONG MAl

cD

CHI


CONG TY CO I'HAN DA U TV PH,\ T TRIEN CONG NGHlf:;P THV0NG M~ I CO CHI

Ml)C Ll)C

Trang
8,10 c,lo ella Ban Gi,lm Dt)c

OJ - 04

B,io cao kiim toan

05 - 06

Bang Can 85i Ke'To1:1n

07 - 10

B,(o Cao Ke't Qua Ho~t 8(\ng Kinh Doanh

II

B'lo C(o Lliu Chuy6n Ti6n T~

12

Thuye't Minh Bao Cao Hi Chinh

13 - 34


CONG TY CO PHAN DAV TV' PH,\. T TRIEN CONG NGHltp THv'0NG MA I
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BAa CAO CVA BAN TONG GIAM DOC
Cho nit!n d,) kct thue ngay 31 t1uing 12 nam 2008

Ban Gittnl doc lran lr<)ng d~ trinh b.ln bl:\o C,\O nay cung vdj cae bao cao tai chinh da dugc ki6m tmin clia
CONG TY CO PHAN DAV Tv' PHA'f TRIEN CONG NGHItp THv'0NG MAl

CV

CHI (g9i

t~t

la

Ceng Iy) eho nien di) kc' tmin ket thue ngay 31 thang 12 nam 2008.
1. cAc HO,\ T DONG CHL'iH

CVA CONG TY

CONG TY CO PHAN DAV Tv' PHAT TRIEN CONG NGHltp THv'0NG MAl

CV

CHI dll(je thanh

hjp lheo Quye'l dinh s6 2302/Q8-VB ngay 31 lh'ing 05 nam 2002 eua Chu tjeh VBND ThilOh ph6 H5 Chi
Minh v6 vi';e ehuytn d6i doanh nghi<$p nha mide Ceng ty Thllong m~i Cli Chi thanh Ceng ty C6 ph~n 8~u
III plHit Iri6n Ceng nghicp - Thllong m,)i ell Chi.
Ceng ty dlil.le ea'p gia'y phep ho,)t di)ng theo: Gia'y chung nh~n dang ky kinh doanh s6 4103001163 dang ky
I~n d~u ngay 27 th'ing 08 nam 2002 va dang ky thay d6i I~n thu ba ngay 07 thang 08 nam 2007 do So ke
ho~eh va d~u tliThanh ph6 H5 Chi Minh dp.

v6n di6u I'; elh Ceng ty: 60.000.000.000 d6ng
Tn.1 so IllH)t di'\ng: Ap B~u Tre 2 - Xii Tan An HI)i - Huy';n Cli Chi - Thanh pho H5 Chi Minh.
Hinh thu'e ho\,t di'\ng: Ceng ly C6 ph~n.
HOi) t di)ng ehfnh elia Cong ty:
. Thu mua, che' bie'n, kinh doanh XU,ll nh~p khffu cae m~t hang nong san, thl!C ph£m, cong ngh~ phc1m, kim

khi cli¢1l m,iy, v~l ttl nguyen nhien li¢u, khl hocl long

(uoi

vdi xang dftu, gaz, chi hoC}t dQng khi ou'Qc ca'p

gia'y phep chung nh~n du di6u ki¢n kinh doanh theo quy dinh ella plHip lu~t). v~tli<$u xiiy d,!ng.

- Mua b'll1 thtIy heli san, hang ti€u thtl cong nghi~p. hang may m~c. n6ng san, thvc ph5111, cong ngh~ phtfm.
kim khi cJi¢n may, hang trang tri nQi th~fl va hang tieu dung cao cn'p, thie't b!, v~l ttl', nguyen li~u CelC lo~i,
Ve}t li~u xay d\jng.
- Delu tu' xely dvng va kinh doanh cong trlnh cd

so Iw lang khu c6ng nghi¢p .

• Kinh doanh giGt m5 heo, frilu, bo (khong giGt m5 trong khu diin ell t~p Irung t~i thanh ph6 H5 Chi Minh).
- Kinh doanh elia oc: xiiy dVng nha xLfong, kho, nhA bcin Vel cho thue, chuy6n nhLfcjng bat uong san.
- Kinh t1oi:\nh nha hAng trong khu cong nghi~p.

- Dich

V\I

lao di)ng.

- Mua ban xtfdng sue

v~t.

- Xay dVng cac cong trinh c6ng nghi¢p, dan dVng.

Bo sung: XelY d\jng cong tdnh cAu duong, san Ia'p m~t

bhng.
Trang 1


CONG TY CO PHAN DAU Tv' PHA:r TRIEN CONG NGHI)1:P THVO'NG MM CU CHI
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BAO CAO CVA BAN TONG GIAM DOC
Cho nien d(l ke't th,IC ngay 31 thang 12 nrom 200S

- Kinh doanh kh,ich San (kh6ng kinh doanh tai trv s(1).
- Quang ccio thlfong

m~i.

- Dich V\' 10 {,in.
- Mua b'tn phe li~u ( kh6ng mua b,in lai tr\1 S(1), nudc sinh hOal, van phOng phifm.
- Dich V~1 vq sinh ceng nghii;p, dieh
- Dich

Vl,l

Vl,I

lr6ng va cham soc city xanh

giao nh~n hang ho.l xuat nh~p khfi'u.

2. HOI DONG QUf\N TR!, BAN TONG GIAM DOC V A KE ·roAN TRVClNG
Hoi clAng qmln tri:
1. Ong Phan Van Toi

Chu tjch HDQT

2. Ong Nguyen Van Tc\111

PhO chi, ljch HDQT

3. Ong f)~lllg N£Qc Thanh

Thanh vicn HDQT

4. Ong Ph<.1m NgQc 89

Tha nh vic n HDQT

5. Ong f)~ng Duy Quan

Thanh vien HDQT

Ban Tling Gi,im i1f,C:
l. Ong Phall Van Tdi

T(~ng

2. Gog Nguyen Van T,im

PhO T6ng Gia m Mc

3. Ong E>~ng NgQc Thilnh

Pho T6ng Giam

Gi,lm dc'c

Mc

Kc' to::111 tn(()"ng:
Kc' to,\ n tnf0ng

Ba Vli Thj Bach Tuye"t

3. KET QUA HOJ.\T DONG NIEN DO 200S.
Ban Giam

Mc

nllli"t Irf vdi C,tC s6 lic$u trlnh bay tren Bao do tai chinh da dLrC!c ki6m lOan b<1i C6ng ty

TNHH Ki6m to,in va Djch
- T6ng doanh

thll

va

V\I

thll nh~ p:

Tin IH)C TP. H6 Chi Minh (AfSC).
195,109,405,062 VND

- T6ng Chi rhi:

163,717,403,224 VND

- La i lrudc lhue":

31,392,001,838 VND

Trang 2


CONG TV CO PH,\N DAU
,

IV PHAT TRIEN
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CONG NGHIJj:P TRUONG M~I cD CHI

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BAO CAO eVA BAN TONG GIAM DOC
Cho nien a() kct tlllk ngay 31 th,ing 12 nam 200S

4. KIEM TOAN VIEN DOC LAP
C6ng ly TNHH Ki6m to,in va Dieh v~ Tin hl)e 1'1'. H6 Chi Minh (AISC) aU(le ehi dinh ki6m loan B"o do
lili ehlnh ell<) nien dl) kc'lo'in kc't lillie ng"y 31 th'ing 12 nam 2008 elia CONG TV CO PHAN DAU TV
.
.........
..
.
..
PHAT TRIEN CONG NGHII:;P THVONG M~l cu cm.

5. CAM KET CVA BAN TONG GlJ\M DOC
Ban T6ng Gi,im d(~;c C6ng ty chill treich nhi91l1 vf:. vi~c l~p va trlnh bay lrung thl/c, hQP

ly

c,ic Beio cao rai

ehinh ella C6ng Iy eho nicn ae} ke loan kelthue ngay 31 Ihang 12 ""m 2008 elia CONG TV CO PHAN

Dr\U TU PHkr TlUEN CONG NGI-IIf::r THUONG MM CO CHI.
- Trude khi cae bao do tai dlinh eoa C6ng ty Mr.5e I~p. Ban T6ng Githiel

u6 diim

bela rAng gi.t tr!

1'6 sach clia

b~fl ky lai s;:ln !tfl! d(>ng nao ella C6ng

ty

dii l1UQC xac dinh pllu h(Jp

vdi gill tr! th\fe te' CD" tAi s;ill V;;lO thlfi di6m kc't lhuc nien d'\
- Khong co bfi'l

ky

sv ki~n hay lnfung h(jp

b.rt linfong nao x,iy ra

l~p bila CelO nily co thi L1an dc'n Sl,' hi0'u nham ve t;ac

k6 ttt ngclY kC'llhllc nien u(} oc'n thoi c.1i6m

s6 li~lI trinh bay trong c,ic bao cao lai chinh ciia C6ng

lY·
- Khong c6 ml~t the Chirp l1i\O bhng tfti s,ln ciia C6ng ty k6 tu cuoi n[lm tiii chinh d6 uam b,lo cho nhung
khoan IlQ ciia bift ky eel nhan nao khile.
- Khong co l11Ql kho;;ln n<.1ngl)ai dl,t kic'o nao hay t11t)t khCHl.Il nQ nao klHIc eUi:1 C6ng ty se hay co th6 lam iinh

Intdng l11Qt t.:aeh nghiem lrOl1g Llc'n klltl nang llll,tc hi~n nghTa V\I ella Cong ly. khi cae khoan no nay uc'n h().11
In\ hay khi C6ng Iy bi brtl bue}e pluli In! ho~e co lh.:3· bi brtt bue}e ph,li lnllrong Ihoi h.n muoi hai Ihang sau
khi kctlhl-.c namtai ehll1l1.
- C,lc ho~t ut~ng lrong l1~m cua Cong ly Ut'<.ic phiin 'lnh tren bao cae t~ti ehinh kh6ng co khii nang bi nnh

hl,<.1ng m6t cetch nghicm trQllg biH ha't

ky

khoan nwc, nghiGP V~l. st! ki~n co beln chfi'l trQng yeu hay ba'l

lhlrang l1ilO oil phal sinh eho dc'n ngay I~r b,io do nay.
_ Trong tn(('fng hl!p c~n thiet. cae thl)ng lin can eong

bo du'Qc giai trt-nh trong ph~n

thuyc't minh baa cao

la i

ehll1h.
_ LI/a ehon eae ehinh saeh ke to'\11 ,hr(le lhich h(lp va ,\p dung me}l eaeh nhal qu,in. cae lrde 11nh dUl)e danh

gicl htJp

1y Vel

th,~n

trQng.

_ Belo Cel0 t;\i chfnh Ul'QC l~p ln~n cd sci hOt,tl di)ng lien WC, trt( truong hsc lic'r ll!e ho.t di)ng lien l\le.

Trang 3


CONG TV CO Pl-Ji.\N DAU 'fU' PHA'r TRIEN CONG NGHII~P THU0NG IVIA I cD CHI
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BAa CAO CVA BAN TONG GIAM DOC
Cho nlen eli) ket th'le ngi.y 31 thang 12 nam 2008

6. XAC NHI\N
Thea

y kie'n

cl~la Ban T6ng Gi,im <.10'c:, chung toi nh,}n lhcl'y rang cae Bcio celo lai chrnh baa gom Bang din

cloi kc' lCiin, BaD G,10 kct quii ho~t uQng kinh doanh, Bela celo hiu chuy~n lien 19 va cae lhuye't minh dinh

kem ell!<;ic soan lhao elii lh6 hii;n quan di€m lrung lh\fC va h<;ip Iy va linh hinh tili chinh cling nhl! ket qua
hOC~l uong kinh doanh va eelc lUbng Iltu chuy6n lian l¢ Ct'Hl C6ng ty eha nicn de? kC'l thue ngay 31 thang 12

nam 2008.
8,io do tili chinh ciia Ceng ty Ul(<;iC laP phil h<;ip VOl chuffn m\fc va hi; th5ng ke to,in Vi¢l Nam.

T~~~L'ifit&',· .. m <16c
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Phan Van

'I'm

Tifng Gi£lnl cHfc
Cii Chi, ngay 02 lluing II n"m 2009

Trang 4


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2,

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CONG TV TNHH KIEM TOAN & D!CH VI) TIN HOC

1lY

Auditing & lnformatic Services Company Limited
Office: 142 Nguyen Thi Minh Khoi, Qu¢n 3,Thonh Pho

Tel: (84.8) 3930 5163 (10 Lines)
Email: aisc©oisc,com.vn

Ho Chi Minh

Fax: (84.8) 39304281
Website: www.oisc.com.vn

I N PACT
ASIA

PACIFIC

So: l0200979/AISC-I)N

BAO CAO KIEM TOAN

VE BAO CAO TAl CHINH

CHO NIEN DO KE TOAN KET TRUC NGA Y 31 THANG 12 NAM 2008

CVA CONG TY CO PHAN DA U TV PHAT TRIEN CONG NGHlitp
THVONG MA I CV CHI

Kin" i!1l'i: H(li Dang Quan Tri

Va

Ban T6ng Giam Doc

Chung loi cHi ki6m lOclll eelc bao CelO tAi chinh gom bcll1g can doi kG' lOan ngay 31 tlH111g 12 llaJ11 2008. baa
GclO ke't quii hOi:~l dong kinh doanh, belD Ce\O hili chuy6n ti6n lQ va thuye't minh baa C,\O tai chinh eho nicn

PHAN E>AU TV PHAT TRIEN CONG NGHIJ;:.P - THVONG MAl

c0 CHI

lif lfang 07 den lrang 32 kCI11

thea.

Vi9C I~p Vi'l trinh bay cae betD eetO liti chfnh nay thuQc
nhi9rn clla ki0m toan vicn

la

v6 lnich

nhi~m Ban T6ng Giam doc Cong ty. Tnlch

din ctf v~l.O vi9C kiim to,in c16 hlnh lhanh mQl

y kicn uQe

I~p vc cele bao c
tid chinh n<'ly.
Cd sCi

y ki(n

Chung toi c1a thl,l'C hi9n vi~c ki6m {min theo cac ehutln mlfc kicm toan Vi~t Nam va nhl'(ng ehmi'n mlfe
ki6rn to,ln quoe lC' dLtQc NhA nLtdc Vi~t Nam thtfa nh~n. eele chua~n nllfe nay yell c~u chttrlg toi phai l~p
hO'.leh va thlfC hi~n vi~c ki6m toan tI6 c6 slf uam baa hQp

ly

ke

ding cae b,lo C,lO tai chinh khong con chu'a

dlfng c,ic sai sot trQng yC'u.
Trcn can ball lip d\lO£ c,lC thl't nghi~m c~n thiel ki6m lra thea phuong ph'lp chQn mfiu, cUQc ki6m tocin
l

bao g(~m vi9C xem xcl cac chung ct'f licn quan uen so li<;lI va cong bo trcn bao cao tai chinh~ d,inh gi,i
vi~c tunn thtl cac chuffn mlfc va che <.16 kc lmin hi$n hanh, cac nguyen tfle va phu'dng pluip

cip dl,lng. CUQC ki6m tmin cGng bao gcm vi~c danh gi,i ve nhung Ltoc luqng va nhung

ke loan c.1uqc

y kien quan lrqng u5

dt(Qc the hi~n bdi Ban T6ng Gi,im doc Ceng ty cung nlnt vige trinh bay t6ng the eelc b,lo "10 tui chrnh.
Chung toi u5 l~p kc' hO'.lch va hoan thanh ClIQC ki6m loan

de Ufi,\t t1uQc ta't e,l cc\c thong lin va cae gicli lrinh

cfin lhicl. Chung loi tin rhng vi9C ki6m locln cHi cung ca'p cd sd hQp 19 cho

y kien ctia chung loi.

Eltanch inHa Noi:

C2 r?oom. 2/1 Floor· E9lol. VIMECO Building. Phom Hung 51. Cau Gloy Dis!. Ho No!
Tel: (0./1) 3782 00./15/46 147 Fox: (04) 3782 0048
Brancl'1 in Da Nang: 92 A Quong Trung St, Hoi Chou Disl. Do Nang
Tel: (0511) 389 5619
Fox: (0511) 389 5620
RcprNcnlallvo in Can Tl'1o:
61.1 Nom Ky Khol Nghio 51. Ninh Kiou Disl. Can Tho
Tei: (0710)3813 C().1
Fox: (0710) 3828765
Representallve In Hal Pl'1ong: 21luong Khonh Ihlen 51. Ngo Quyen Dis!. Hoi Phong lei: (031) 3920 797
Fox: (031) 3920Q73

EmOl1

oiShnajljFtIJ~n




Y kilfn ciia ki€m

t(}~in vien

Thea quan ui6m eLIa chung loi. xetlren eclc khia l,;(~nh trQng yeu, eelc bao eclo tAi ehinh dfi phao aoh trung
Ih\l'C va hlip Iy llnh hlnh lai chinh cUa CONG TY CO PHAN 8AU TV PHAT TRJEN CONG NGHIEPTHV

luong
Vi~l

lUll

ehuy6n tien te ella Cong ty ehe nicn d() ke tocln k&'tthuc cling ng~LY. phll h"p voi ehe uQ ke'tocln

Nam hi~n hanh va lu,ln IhiI de quy dinh phap 1y co lien quan, lUy thuQc vi\O:

NIH! dil lrlnh bay 0 Thuyci minh s6 7 "dgu ItI lai chlnh dai h~n" cua Thuye'l minh bao Cilo lai ch,nh, Cong
ty co u~u llt dai !U,lIl c6 phic'u c1llta niem ye'r ella Ngeln hang Thltdng iv1~i C6 Ph~n Vi~t A voi ltt Celeh la
C6 dong chicn hl(ic. Do do. cac c6 phicu nay s6 khOng dll'(ic t\l' do mua blh,ing 12 n'tm 2009. Theo Thong Ill' s6 J 312006rrT-BTC do BQ Tai chlnh ban hanh ngay 27 thang 02 mim
2006 hll'ong diln v6 lrich J~p cac kho<,n d\l' phong. dc c6 phie'u khong dll'(iC 1\1' do mua bthl khong dUQe trieh I~p dl! phung gietm gicl. VI Ve}y, C6ng ty khong trich l~p dl! phong giiim gia ehe khean
dati tll' nay. Trang tru'ong hl.1P BQ titi ehinh co eetc Vfll1 biltl hltong dan e\1 lh6 hdn trttong h<;5p nay va b~t
bUQC phai Irlch I~p d\l' phong lhl Cong ly s6 thtlC hien lrich hjp d\l' phong ngay sau khi cO htlong diln.

rl'.

HI) Chi Minh, ngdy 09 rhdn.g II n(jlll 2009

I
~ili!L-PHAN TH! MY HUt:;
Chl~ng

chi KTV so: 05361KTV

00 B0 Til i Chfnh Vi~t Nam drp.

Chl(ng chi KTV . . 6: 01 I 3/KTV
00 Be) Tid Chinh Vi¢t Nam c;l"p.

Trang 6


CONG TY CO PI'I.<\N DAU TV' PHA'r TRIEN CONG NGHlltp THV0NG MAl

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cD CHI

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BANG CAN DOl KE TOAN
Ngay 31 thang 12 nam 2008
Dun

Mii Thllye't

TAl SAN

A - TAl SAN NGAN HAN (100

s6

= 110 + 120 + 130 +

140 + 150)

VND

31/12/2008

01/0112008

63,690,747,186

51,768,237,629

50,369,771,374

36,515,281,527

minh

100

vi tinh:

1. Ti&n va Ccic khoan tU'(jng dU'o'ng ti&n

110

V.l

I. Ti0n

III

V.U

6,369.771,374

16,515,281,527

2. C,\c khoiin It.fang du'dng li~n

112

V.1.2

44,000,000,000

20,000,000,000

II. Cae kho'lll dUll tti tili ehinh ng{,n h,,tn

120

Ill. Cae kho'lll pldi tim ng{,n Ill)n

130

V.2

6,146,648,885

5,995,216,800

I. Phi,i Ihn kh,\eh hitng

131

V.2.1

2,556,528,903

3,80 I.940.564

2. Trii lnfoc eho ngttoi belll

132

V.2.2

628,817,093

10,801,920

.'. Cae khoan ph,ii Lhll khac

135

V.2.3

2,%1,302,889

2,182,474,316

V.3

1,174,815,451

8,920,122,329

1,174,815,451

8,920,122,329

5,999,511,476

337,616,973

307,242,923

I).

Dtl phong de khoan ph,ii Lhll kho doi

139

IV. Hang tOil kho

140

I. Hit ng L5n kho

141

V. T~li s~in ngjn h~.ln khac

150

VA

1. Chi phi tnltrttdc ng~n h(,ln

151

VA.I

2. Thlle' GTGT Uu'Cie khi\n lrll

152

VA.2

841,527,921

3. Thlle' vii de kho,\n pJllii Lhll Nhii nude

154

VA.3

4,571,029,555

5. Tai Scll1 ng~n h~n khac

158

VA.3

586,954,000

30,374,050

384,868,511,490

329,055,164,150

B - TAl SAN DAI HAN (200
25() + 260)

= 210 + 220 + 240 +

200

l. Cae khoan phai thll dai h,)n

210

II. 'Eli san e6 dinh

220

V.5

78,546,648,928

42,052,989,256

1. Titi san e6 dlnh hii'll hlnh

221

V.5.1

34,042,418,022

17.785,545,362

- Nguyen gill

222

41.768.630.970

23,844,836.627

- Chi frj Iw() !1uJn !tiy k8'

223

(7,726.2 J2,948)

(6,059,29/,265.1

Tlwy{(

l1Iil1h

fL'r fratiK /3 da'n trang 32 ld phdn kl/()I1~ (lid' ukh fiji

ClIll

bdv ('cio miy

Trang 7


CONG TY CO PHAN DAU TV' PHA-r TIUEN CONG NGHIJtI' THlJ0NG Mi\-l CU CHI

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BANG CAN DOl KE TOAN
Ngi.y 31 thang 12 nam 2008
Dan vi linh: VND

TAl SAN

Mii Thuytt
31112/2008

01101/2008

21,968,609

25,276,109

- NSLlyen gill

66,150,000

66,1 50,000

- Gid [rj huo mun Illy ke'

(44,181,391)

(40,873,891 )

3. Tai san c6 d!nh vo hlnh

4. Chi phi xiiy dl!ng

C(J

ban do dang

III. Btt dOng san d~u to'

s6

minh

227

V.5.2

230

V.5.3

44,482,262,297

24,242,167,785

240

V.6

142,528,910,646

145,969,381,261

157,816,626,898

156,579,793,284

(15,287,716,252)

(10,610,412,023)

163,373,528,000

138,847,000,000

166,992,500,000

138,847,000,000

- Nguyen gid
- Cid tri hao

I1UJ/'l

Lay kIf

IV. Cae kho"n c1~u to' tai ehfnh dai h~n

250

V.7

3. 8fi 1I ttl dai h"n khnc
4. Dlf phong giam gin dUll

tt(

lfti chinh dfti h(~n

(3,618,972,000)

V. Tai s::ln dai lu,n kh::lc

260

l. Chi phi lrii truck dili han

261

2. Tfli siio thue' thu nh~p hoan "~i

262

3. Tili san dili h"n khac

268

TONG CQNG TAl SAN (270 = 100 + 200)

270

V.8

419,423,916

2,185,793,633

419,423,916

2,185,793,633

448,559,258,676

380,823,401,779

T'llLlye'flJ'1inh fir trong 13 de'n frang 32M phc7n kluJng thl tdch r,)i clh, belo cdo J1c1Y

Trang B


CONG TY CO PHAN f)AU TU' PHAT TlUEN CONG NGHlf;:P THUONG MAl
?

'"

",'

,..:'

cD

CHI

,

BANG CANDOIKE TOAN
Ng~lY

31 th;:ing 12 nam 2008
Diln

NGVON VON

Mii

Thllye't

56

minh

vi linh:

VND

31/12/2008

01/0112008

305,794,492,163

242,375,704,353

293,749,103,561

242,232,199,631

A - N(j PHAI TRA (300 = 310 + 330)

300

I. N(j ngctn hC)n

310

V.9

2. Pl'Hli lnl nguoi b,l.I1

312

V.9.1

360,649,333

207,341.162

3. Ngu'oi mua tra tien tntoc

313

V.9.2

281,758.049,476

230,856,087,336

4. ThuG vii dc khmln phai nilp Nhit nttdc

314

V.9.3

6. Chi phi phil i Irit

316

v.9A

1,691,713,881

639,128,461

9, e,lc khoall pluii tnl, ph<:li I1QP ng<:1n h,~n khac

319

v.9.5

9,938,690,871

6,777,352,928

II. Nt! did h~n

330

v.IO

12,045,3S8,602

143,504,722

334

v.IO.I

11.852,400,000

336

v.lO.2

192.988,602

143,504,722

142,764,766,513

138,447,697,426

139,816,611,971

136,97 I ,697 ,92:

4. Yay

va n9 diti hi:.lI1

6. D~( phong trCJ ca'p mf(t vi~c lam
B . VON CHI)

s6 HUV (400 = 410 + 430)

400

3,752,289,744

Sd hUll

410

I. Von dffu It! CI'1a chu so huu

41 I

60,000,000,000

60,000,000,000

412

7 J ,850,000,000

71,850,000,000

7. Quy offutt! pl1
417

4,253,60 1,145

2,833,294,444

8. Quy d\l' ph6ng tili chinh

418

3,612,127,379

2,191,820,678

9. Quy khac Ihuilc veln ehu sO huu

419

100,883,447

96,582,800

10. '.<1i nhuiln suuthue" chtlu philn ph6i

420

[I. Nguiln kinh phi vi. 'Iuy khac

430

2,948,154,542

1,475,999,504

I. Q"y khen thuong, phuc l<1i

431

2,948,154,542

I ,475,999,50~

TONG CONG NGUON VON (430 = 300 + 4(0)

440

448,559,258,676

380,823,401,779

1. Viln ehii

2. Th~ng

ott v6n c6 phfin

v.n

V.12

TllUy~1 minh It"t trullg J3 iJe11 frang 32 Iti pht7n klujng rhi'rtich I'fJi ('LlO hoo edo ntiy

Trang 9


CONG TV CO l'HAN

BANG
Ngay 31

oAv TV' PHkr T1UI:N CONG NGHII~;I' THVONG

M~ r cO CI-II

Cf\N DOl KE TOAN
th~lng

12 nam 2008

cAc CHI Tlf:U NGoAr BANG CAN DOl KE ToAN

CHi TII~U
I

.T~li

2

.V~l tu'.

'I'M

31/12/2008

01/0112008

3.076

673

san thu0 ngoai
hilng 1100i

3 .Hung hoa

I1h~n

nh~n

giu' ho,

ban he).

nh~11

I1h~n

ky

gia cong

goi. k)' cW5c

4 ,N", kh6 c16i c15 Xlf 19
5 .Ngo{li 19 cae l00i (USD)
6

.D~r loan

l:hi Sll' nghi¢p, dlX an
. f\~f";;o~p~ ::.~
Da ;r~~~~g'~~~~l~?g 11 n[1111 2009

Ngu'(jj I~ p bi6'u

'\pv~

~

Nglly~n Th! TiBn

Kct to;;111 trllejng

~
Vii Th! ll,.'ch Tuytt

TllI/ye'/minll II~ {rang /3 (/f/11 lrang 32 lei /)11,111 kJU)I/,l!. fh~' feich d/i Clla 1)(/0 cdo lI(iy

II

'!

~ :r-cC~~Uo'Y ',C" ~

'
~\~\Cc.~~tcir·;··I··
I

?,;mn:g og'-

;; fOAt) iu ~tJ~.j ~;';£f\i ..
..

. .. '-,

~

1
-( ,

(CltrjCC~''/§'"

,,,\
..',Y'(k:&
,,- ("'.
..........:. ,
~._¥, rr:-;;" .£

-----

=-,rho"

Va" '1'6';

Trang 10


CONG TY

flA.U TU' PHkr TRIEN CONG NG~lII::1' THlJONG MA [

c6 I'H/\N

, .." ?

cD CHI

'"

KET QUA HOJ-\ T DONG KINH DOANH
Cho nien DI/n vj /Inh: VND

Mii

Thuyet

sf.

minh

01

VLl

169,36 J ,902,664

117,882,853,181

10

VLl

169,361,902,664

117,882,853,181

4. Gicl yon hang belll

II

V1.2

144,825,290,126

91.237.903,110

5. LQ'j nhu~n g()p v~ h
20

24,536,612,538

26,644,950,071

6. Doanh tbu ho(}t dQng lai chinh

21

Vl.3

25,237,708.917

4.987,731.941

7, Chi phi liii ehinh

22

VIA

3.757,777,218

2,308,696,598

cHinEU

1. Doanh lhu b,iI1 hang va cung ca'p d~ch

Vl,I

2. Cae khoan gi,im lrit doanh thu

Nam 2008

Nam 2007

02

3. Doanh thu thufin v~ ban hang va cung cap d!ch
Vt.1

--

- Trol1g d(): Chi phi Wi VUY

?'
_0

8. Chi phi b,in hiing

24

V1.5

7,972,185,169

5,317,614,428

9. Chi phi qu,in Iy doanh nghi(:p

25

V1.6

6,915,713,778

4,947.147.732

10. L<:ii nhu~n th1ll1n ttY ho,)t d(\ng kinh doanh

30

31,128,645,290

19,059,223,254

II.ThunlHjp kh,k

31

Vr.7

509,793,481

215,087,302

12. Chi phi kh,ic

32

V1.8

246,436,933

227,937,001

nhu~n

72/ ,2/8.079

23.797,2/8

(12,849,699)

40

263,356,548

14. Tling I(ji nhw)n ke toan tru've thue

50

31,392,001,838

19,046,373,555

15. Chi phi Ihu0'TNON hien hitnh

51

2,698,937,171

5,264,674,393

16. Chi phi thue TNON hoan 1<) i

52

17. L(ji nhu~n sau thuc'TNDN

60

28,693,064,667

13,781,699,162

70

40,242

27,239

13. L<:ii

klHIe

18. Liii co ban tren

C<. phie'u

V1.9

Dii

Ngu'oi I~p hi&u

Kc to::ln tru'()'ng

!'!.a1fi>;~'h'ing 11
t7.~.o'/......... ··~~1~~~
•. ".,

,k;/.ccgnrJ!.rr'
Me
rJ:,tS

:,;"" ·'.,)AU HI PI1J.r

~
NguySn Thi Tian

I

yY

nam 2009

I.

("I

.." ...

•; ... 1('Qn) ~;--::·;..;c·.~ r.,.:,1 ~

\~\ CU CHI!
\'- )~!DiC~~

-e./


Vii Thi 13'.leh Tuyat

Thuyar mil/II It'! (1'U1l~ /3 Jell trllng 32 hi pluill k/uinf{ flld' uic:h r(Ii I:LIO brio t.:uo lUiy

":JI<
",-~:.~,. tolO V'~

=-

Phan Van Toi

Trang 11


CONG TY

c6 I'H/\N

DAU Tv" I'HAT TRIEN C(lNG NGHlI;:I' THVONG M/~I

....

...? ; :

cO

CHI

'"

BAO CAO LUU CHUYEN TIEN TJi;
eha nien dO kltt lhue ng:'IY 31 th£)(1/1.

CHi TlEU

Mi'i sri

Thuyet

N:1m

ll1inh

v! (illl1:

200~

VNIJ

Nam 2007

1. LVU CliUYEN TlI~N TV HOA T ll(lNG SX, KINH DOANH
:. Tic3n thll tU' b,in h:\I12o. cung cap dich V\l va doanh lhu kh.ic

01

2.18.926.146.889

107.875.509.715

2. Ti~n chi tnt cho

02

( 162.551.146.813)

(83.575.521.064)

3. Ti~n chi

cung ca'p h5.ng h6;\ V~l dich

ngll'ui

Vl,l

trii. eho ngl(oi tao dong

03

(5.5 18.577 .:l36)

(4.791.238.282)

4. Ti6n chi wi lai yay

04

(23.800.468)

(721.218.079)

5. Ti~n chi nop thuc' TNDN

05

( 11.060.533.305)

(4.607.999.403)

6. Tien lhu kh:ic 11:( ho:.Il (I(jng kinh doanh

06

2.169.918.102

21.830.475.210

7. Ti~n chi kh::ic (;110 h0<,11 dong kinh doanh

07

(22.429.874.847 )

(38.836,310,952)

Lu'u chuY~1l tidn thufJn ti'( h():~t (Jf)ng S:ill xU(IL kinh doanh

20

59,512,132,222

(2,82(),302,855)

I. Tien chi d0 mua stim. xay dt,rng TSCD v;\ cae TS d~li hC,ll1 khac

21

(37.845.069.012)

(61.345.879.786)

2. Tien tllllilf thanh IY. nhl((jng b,in TSCD va cae TS dfti h'.lll kh:ic

22

3. Ti~n chi cho yay.

23

n. Lu'u chuyGn

li~n Li( hO,)1 (J{}ng d5u tu'

de cong

ITIll:\

Cl,I

nCJ ella (Jon vi khac

4. Ti~n thtl h6i cho vay, han l<~i de c6ng Ct.l nCJ eli::!. drfn V! khac

24

5. Tien chi (I~ll tu' gop von vao (Ion vi kh<.i<:

25

(10.356.500.000)

6. Ticl1 thu h6i d~ll

26

20.000,000

27

7.408.789.543

311

(40,772,779,4(,9)

tlf g6p

von vae don vi kh,ie

7. Tidn lhlll5i che vay, cOlue

va IQi nhu~l1 c1u'Q"e chia

Ll.{u ehu)'~n ti011 thufln ttY ho<)t d(jng (]5u tl.i

Ill. Lll'U chlly0n tidn

( 176.099.000.000)
192,000,000

((,7,052,879,78(,)

tu ho~t
I. Ticn IItU llf phat h:1l1h

2. Ticn chi

170.200.000,000

eo phi(u, nh~ll gop von <':lia c1nl so hCi'u

31

96,585.500.000

tra von gop eho de ehu so hUll, mua l~i co phi(u clh deanh ,"?

nghi¢p (Iii phat hanh

3, Tidn vay ngdn h:,lII. d:ti h:,tn nh~n rJu'ej'e

33

11.852.400.000

4. Ti~n chi lr~ nQ gO"c vay

34

(1.817,297,700)

5. Ti6n chi td nCJ lhue t~ti chinh

35

C6 It"fc,I(fi

l1hu~n l1fi lnt cho chtl so huu

(44.033.554.800)

36

( 14.919.965.206)

Lu'u chuylfn lien lhl1~ll lif ho=:tl u(ing tai chillh

40

(4,884,862,9%)

Ll.{u chuy~n ti~n thuran trong ky (20+30+40)

50

13,854,489,847

(17,327,237,441)

Tien ":'1 L\{()ng <1u'dng liell d:iu ky

60

36,515,281,527

53,842,518,968

50,3()9,771,374

36,515,281,527

6,

,6.l1h 11lfong elia thay drli
Ti0n

V;'\

tu'dng

(Ill'o'ng

ty gi5 hoi doai guy aoi ngo::ti l~

lien cu(l'i

ky

52,551,945,200

(,1
70

.•.~._
. .~

~
,;

,-Z,)OO I

..' -.;' .~-rrg,~t1fct~, ~lhang 11 n~m 2009

Ngu'o'j l:}p bi6u

~"~
~
Nguyen Th! Ti~1l

Thuylr mil/It

tif trollg

Ke' to:in lru'{)'ng

~

Vii Th! B~ch Tuy~t

/3 de"lI/rang 32 hi phon klllil1g l/zil rtic:h rlli ClIO hlin CliO /lily

l ""'/

CS,

.; ..... c."" I'w tun

;'Q/ •

....

r"JIAN

11

.'

clue

; ",/""lJ III P~~l !QIEN,(I
: .. ~Ct:ItG~lC":"~':\';"HII:

~ ,r

~\ CUCFU

I

~" \,,(ClDjCO)./.~
'" C'I.';'-·_~"-,
',;y;,
p ~O v'U'
Phnn Viin To;

Trang 12


CONG TV CO PHAN f)AU TU' PHAT TRI EN CONG NGHlI~1' THVONG MAl

cD CHI

THUYET MINH BAO CAO TAl CHINH
eho nien u() ket thuc ng~y 31 tluing 12 nam 2008

I.

D..\C DIEM HOAT D
L

H'inh tllli'c

NGHI~;P

so huu von

CONG TV CO PI-IAN Dr\. U TV PI-IAT TRIEN CONG
Quyct dinh

NGHIJ~P THVONG MA I Cll CI-II MQe thanh I~p theo

so 2302/QD-UB ng:ly 31 th,; ng 05 nam 2002 elia Chu tieh UBND Thanh pho' H6 Chi Minh v~ vi~c

chuyen d6i doanh nghiQP nha 11 LfOC Cong ty Thu'dng rnt.ti eLi Chi thAnh Ceng 1)' C6 phan D5u ltf phat trien Ceng
nghi~p

- Thlrong

C6ng ty

Ul(QC

l11(li

CU Chi.

cap gia'y phep ho:~t
ky

kinh doanh sf) 4103001163 dang

ky

Ifill

c.1c1u ngay 27 thang 08 l1am 2002 va cHing ky lhay d6i htn thll' ba ngay 07 thang 08 nam 2007 do So kG" hoC).ch va
d,1u tlrThanh pho' H6 Chi Minh cap.
Vo'n di~u I~ ella C6ng ty: 60.000.000.000 d6ng
Tr\l so hm)t d(ll1g: Ap Bilu Tre 2 - Xii Bn An HQi - Huyen CU Chi - Thanh pho' H6 Chi Minh.
2

Linh Vl,lC kinh doanh: Kinh doanh thtidng m'.li. xucl't nh~p kh,lu. Cd

3

Ngiulh ngh~ kinh doanh

sa 11:.1 lang khu cong nghi9P

HO'.lt u6ng chfnh clla Cong ty:
- Thu n1ua, che' hie'n. kinh doanh xua't nh0P kh('\u c,ie m~t hang nang san, th~fe phrt'm, eong ngh~ pham, kim khi
ui~l1 may. v~t tlf nguyen nhien li~u. khi hmi long (cloi v('ii xang d5u. gaz, chi hO'.lt dQng khi UlfQc caip gia'y phep

chltng nh~n dli c:li6u ki~n kinh doanh thea quy u[nh clla phtip lu~t). v~L li¢ll xay d~tng.
- Mua b,in thliy hai s,1n, hang ti€u thll cong nghic;p, hang may m~c. n6ng san. th~tc phi{m. cong ngh~ ph5m. kim
khi ui<$n m.iy, hang trang tri nQi that va hang lieu dtlng cao c(fp, thict b[, v~t tlC nguyen liGu cac IO'.li. v~lliqll xay
d~fng.

- DaliLLt xay d~(ng va kinh doanh cong lrlnh co
_ Kinh doanh gict

S('j

h'.l tang khll cong nghi<;p.

m6 heo, trau. bo (khong gic't mo trong khu dan Cltt,}p lrllng tZti thanh pho Ho Chi Minh).

_ Kinh doanh dia oc: xay dtfng nhfl xuong. kho. nha ban va cho thuc, chlly~n nhl(Qng bat oQng san.
- Kinh uoanh nhft hang trong khu cong nghi¢p.
- D[ch

V~I

lao uQng.

- Mua ban Xlf{jng sue

v~l.

_ X.'iy dtfng C,le cong trlnh cong: nghi¢p. dan dl.lng. B6 sung: x(1Y dl,tng eong trlnh cau duong. s;)n I<:'i'p m~l bhng.
- Kinh doanh khaeh San (kh6ng kinh doanh t,); lru so).

- Quang e,io lhu'ong l11Zti.

Thuy~t Illinh nay la b(> ph~n cAu thanh elJa baa c,\a t<,li chinh ttl' trClng 07 (!011 trrlllg 12

Trang \ 3


CONG TV CO I'I-I'\N DAlJ TU'I'Hkr TRI EN C()N(; NC r-llIiI' TIIlf0NG M,\I CU CHI

THUYET MINH BAO CAO TAl CHINH
Cho nien d<) kct thlie ngay 31 th.lng 12 n~'l11 2008

- Dich Vt.1 10 In n.
- Mua ban ph0'li¢u (khong mu" b,inl~i In.1 so), mfdc sinh hO~I, van phOng phii'm,
- Dich V~l v~ sinh cong nghi4r. Jich
- Dich V~l giao nh;;}n hang hoa

XlIilt

Vl,l

(rang va <0:11am soc c.1y xanh

nh~J1 khrtll.

4

l:Ji)c di~m hOi) t df)ng trong nam l~1i chinh co ~i nh hU'ting de'n h;io C::10 tai chinh: kh6ng co

5

Te'ing sf) call h(), cong nh.in vicn

T6ng so c,In bO. cong nhan vicl1 clia C()ng ty: 84 ngll'oi
Trong drS, 1111(111 \'ien qudn(y: 25 ngL((fi

II,

NIEN D<)

Kf: TOAN, DON V! TuiN TI~ S0 J)1)NG TRONG KE TOAN

Nicn d(1 kc tmil1

Nicn uQ kcto,lnCll:lCong tyhilt15ullfngayOJ lh,ingOI va kctthuc ngay 3lth,ing 12 hang nam.
7

Ddn v~ ti~n t~ sli" ell,lng trong

kc lmin

Dong Vi¢l N"111 (VND) ulf,!e ~l'f dl.lng I"m <1on vi li.3nl¢ 016 ghi

s6 kc lo,in,

III. CI'IUAN MljC VA CHE D<) KE TOJ\N AP DVNG

Che'de) kC' t(HI 11 tl P dl.lIlg

Cong ly ,ip dl,lng h¢ lhong kc'langay 20 thang 03 nam 200(\,
2

Tuycn bt';

vc vi¢c luan tlni chu~n nH~'t: kc' tmln V~l che d() ke" tmin Vit¢t Nam

Chung loi un thl,tc hi~n cong vi¢c ke' toto.111 ViQl Nam: rhll hC,jp vdi nhG'ng chu£n m~t'<; ke' loan quoe le' va nhi1ng thong 1¢

kc tmin dt(c:'c Nha

nLidc Vi¢l

Nam thC(a nlu}n.

Vi¢c Ilia ehqn so Ji¢u vit lh6ng lin can plu\i trinh bay lrong B,\n Thuycl Minh 8,io Cao T1li Chinh Ul(QC llwc hien

thee nguyen uk lr'.)I1g y6u qui tlinh t~i Chu5n

mIre

s{')21 - Trinh bay Baa Cao Tili Chinh.

B,lo cao lfd chinh (15 ou'Qc trinh bily m~)l celch trung thl!C va h
Iy

l111h hinh tai chinh. kc't gmt kinh doanh va c,le

luong lian ella doanh nghiGp. D6 udm b,io yell '.:,1u lrllng lhllc va hqr lY. e.i.e haa cao tfti chinh Ul(<:fc Ic)p V~l lrinh

bay lrcn co silll,,;n lh" vn phll hQp vdi cae Chufln Inlie kc loan. Chc de) kc loan Vi¢l Nam vit cae quy dinh CO licn
quan hi¢n hnnh,

Thlly~t l11inh nily Iii

b9 ph~n du thallh ella baa C'·IO {?oi chinh llr trallg 07 djn trang 12

Trnng 14

CONG TY CO I'H'\.N flAU TU'I'J-1A'1' TRJ EN CONG NGHII);P TJ-IV0NG MAl CD CHI

THUYIh MINH BAO CAO TAl CHINH
Ch" nien d
3

Hinh thu'c ke toan 'ip dl!ng

Hinh tht.'tc 56 kc' loIV, cAC cHiNH sAcH KE TOAN AI' Dl,lNG

1

.

Nguyen Hie ghi nlu}n

c~lc

.,

.,

,

khoan ticn

Vi'l

..

phu'o'ng pJulp chuycn dtli

ngo~.li t~

Ticn va Cete khann It(dng ultdng lien bao g6rn ti~n m~t l'.l.i quy. tien gt"ti ngan hang.li~n dang chuytn va cclC khoUtili It( ngfLn h,~n co thai h~n ga'c kh6ng qua ba thang, c6 linh thanh khmin cao. c6 khci nang chuyen c10i

de dang

lhanh cae lttQng lien xuc uinh viI khang c6 nhieu nii 1'0 trong chuy6n c16i thanh tien.

Nguyen lik viI phtfdng phap chuy6n u6i die dong tien khac ra dong tien sl't dt,m£; trong kc' tOctn: Cae nghiQp VI.,I

ph'it sinh bhng dc don vi ti~n t~ khac veli Dong Vi~t Nam (VND) dllQc guy dr;i theo ty gi'i th\IC te' t~i thoi di6m

ph;;it sinh nghi~p VL,1. C,ic khoan m~IC tui san va cong nCl co go'c ngo'.ti lG c.'ILfqc chuy6n d6i theo ty gift blnh quan
lien Ngan hang van ngay kc'tth(ic nien uQ

ke toan. Tat ,,\ cac khoc\n chcnh lqeh ty

gici 1hlfc cHi thVc hi¢n va chua

tht,fC hi~n dllr,lc ke't chuy€n vao bao do ke't gmt ho~t uQng kinh doanh trong ky,

2

Nguyen ttae ghi nh~n cae kho.,\n ph,ii thu thu'o'ng m,~i V~I plu'ii thu khac

C;lc khmln pha i thu c.1Lfqc trlnh b;ly tren In10 cao tiii chinh thea gift tr! goc trtf dV phong eho e,le khoan phai thu k!'o
uoi,
0\1 phong nq phai thu kho uoi th6 hi¢n phfin gia tri d\! kic'n bi t6n th,'t do cac khoan khong dllQC kh,ich hang thanh

to,in ph'it sinh d6i veli s6 dll dc khmtn phai thu tai thoi di6m l~p bang ciin d6i ke'to"n,

3

Nguyen t~e ghi nh~n hang t6n kho
Nguyen t~c ghi nh~n hang ton kho: Hang ton kho uUQc ghi nh~n theo gia goc - bao gem chi phi mua, chi phi che'
bien va c,\c chi phi lien guan tnrc tiep khac phat sinh

<16

co dllr,Jc hang ton kho

0 dia di6m va tqng thai hi¢n t~i­

trtf dV phong giam girl va dLf ph6ng cho hang l6i thai.
Phlfong phap 1lnh gicl trj hilng ton kho:hang ton kho OUCIC ghi nh~n theo nguyen tfie gin goc
Phl1dng ph,ip h'.tch tmin hang ton kho: nh~p 1nfoc xmlt tnfuc,
DL,f phung cho hang ton kho ulfClC trich I~}p eho rh5n gie\ tf! dl,f kic'n bi t6n that do CelC khoan SlIY giam trong gi,\ trj
(do giam gicl. kern phc1m chat. 16i thai v.v.)

co

1h6 xay ra c.15i vdi vcj.t 1lf, thanh ['helm. hang hoc\ ton kho thuQe

qlly~n so hli'u clia doanh nghi¢p dva tren bAng chlfng hqp Iy ve sl! SlIY giiim gici 1r! van thoi c.1iEm I~p bang can c.16i
kc' loc\n. so' tang ho~e giam khoan d~f phong giam gift hang t6n kho utfqc ket chllyc3n vflO gic\ von hang ban trong

ky,

Thuy~t minh mlY lit b¢ ph~n c5u thitnh elm bao cao titi chinh lLr trang 07 d~n trang 12

Trang 15


CONG TV COI%>,N DAU TU'PHA'r TRIEN CONG NGHlI~P THU0NG MAl

cD CHI

THUylh MINH BAO CAO TAl CHINH
Cho nien dQ ket thue ng~lY 31 tluing 12 nam 2008

4

Nguyen t~c ghi nh~n va khflU hao lui san c6' dinh hUll hlnh

Tai san c6 ujnh Ul(QC the hi¢11 thea nguyen gi,i tr(( oi gia If! haa mon Iliy kc. Nguyen gin lai san co uinh baa gam
gi,i ffiua va nhffng chi phi co lien quan tr~tc tic'p u6'n vi9c Ul(a tfti san vao hot).t dong nhu dt.1' kie'n. Cae khocln chi
phi ph,it sinh sal! khi tfti

san co uinh

hUll hloh

ua

hO<,1t uQng

nillt

chi phi sl~(a chua, baa

hanh

V{l

u'.li

tLl

thuang ghi

nlH}n VflO baa c.lo hOe,ll uQng kinh doanh It).i thai diem ph,il sinh chi phL Trang tntung hQp cae khocln chi phi nay

th€ hi~n r6 se mang l'.li them lQi ich kinh t€ trang ltfdng lai

tu vi<3c sl'r d~lng

lid

s,ln

co ujnh hl"(u hlnh Vl(ql tren tr<,log

thai h0<,11 dong dll'QC clanh gicl ban c1fiu thl cac chi phi nay OltoC von haa nhlt mot khaan nguyen gi,i tang them clla

tui san co c1inh huu hlnh. Khi tui san Ul(QC b<:in hay thanh Iy, nguyen gia va gia trj hao mon lUy ke' UlfQc xoa

so va

bat ky dc khoan liii 16 nao ph'it sinh do lhanh Iy tai san deu dlr'!c h')ch loan vao baa do ket qua hoat dQng kinh
doanh.

Phuong ph5p klul"lI haa lai san co ujnh: kha'u haa Ul(qC ghi nh~n thea rhl(ong p1uir thfong lhflng d~fa lren thai gian

huu d\lng lrek tinh eoa dc tai s'\n lrong ph')m vi Quyel dinh 206/2003/QDfBTC ngay 12112/2003 coa BQ Titi
Chinh.
Thai gian hlfU dl.lng lfdc L[nh cho c,ic nhem lui san nhlf sau:

5

Nhu xlfdng, v,Jt kie'n trlic

05 - 20

nam

May moc, thiet bi

07 - 10

mlm

Phlfong Li9n v,Jn lai, lruy€n dan

09 - 10

nam

Thiel bi, d\lng CLI quan Iy

05 - 10

nam

Xay dlfng

C(i

l)Lln do' dang

Xay d~(ng co ban

do dang

phall anh crlc khoan chi phi xuy dl.tng lai S,1.11 cha m~lc arch Slf d~lng; cho thue va lh€

hiGn thea nguyen gia. Kh6ng til1h hao mon trong giai om.ln xay d~fng cO b,in
6

do dang.

Nguyen tctc ghi nh~n va v6n hoa C,lc kho~in chi phi di yay

Chi phi vay dLi,!c ghi nhitn nhlr khm\n chi phi trong nam khi phat sinh, ngo')i lrlr khi chi phi nay phat sinh tu cac
khoan yay cho xfiy d~fng lid s,in do dang trong qua lrlnh c1,1u lLf xay d~(ng, lrong lnfong hQp d6 chi phi yay phat
sinh trong giai uaC).n xuy dVng thl 56 OlfQc vo'n hoa nhu mQt khocln nguyen gi,i clia lui san nay. Chi phI di yay (ht<;1c
von hoa trong ky kh6ng c1lfQc vu'QlLJuci t6ng so chi phi ui yay ph,it sinh trong ky do.

Ty 1<; vo'n hoa chi phi di vay dlr'!c sit d\lng uc' x,ic dinh chi phi di vay dLr'!C vo'n hoa trong ky: dlr'!c linh thea ty

Ie

15i SLH\\ blnh qllan gia qlly€n ella C,lc khoan yay chua tra lrong ky clia doanh nghi~p, ngoC).i tru Gie khoan yay
rieng biGt pl1L.1c V~I cho m~lc uich

ca ITIQt tAi san do dang.

Thuy~t millh nay Iii b9 ph~n du thallh ctm bil.O

CaD

tiii chillh tll' trnng 07 d~ll trallg 12

Trang 16


CONG TY CO I'HAN f>AU TV' PHAT TRI EN CONG NGHIf:;1' THliONG MAl CD CHI

THUYI!:T MINH BAO CAO TAl CHINI-I
eho nien ell) ke't thuc ngay 31 th"ing 12

7

l1all1

2008

Nguyen tctc ghi nlu}n V~l khan hao h~i't dOng s~in d~u

tll'

B5'1 uc)ng san d5u Ltt Ol(lfC th€ hi¢J1 thea nguyen gin lrt( di gi.i trj hao mon lOy kc'. Nguyen gi,l ella ba't dc)ng san

<15u ltt Hi loan be) C4lc chi phI mn Ceng ty phai bo ra ho~c gi.:l Lr! hQP

ly ella cae khoaJ1

phiii clLta ra 06 trao c16i nh~m

co c1liQC bat uQng san dUll ltt til1l1 dtn thai cli€m mua hoc}c xay dvng hoan thanh.

e,lC chi phi lien quan c.16n bfft dQng san cHiu Ltt phat sinh sau ghi nh~n ban d5u

Ol(C!C

ghi nh~n 1ft chi phi trong ky,

trtt khi chi phi nay co kha nang ch~c chin lflln eha bat dQng san duu ttt t~o ra lQi ich kinh te trong ll((jng lai nhicll

hon do vi~c Sl( d~Jng bait uQng s(~in dau Ltt vu'c,1t trcn mlie ho~t uQng tieu chllffn ua Ulf\1C cJ;:inh girl ban (hiu, thi ccic chi
phi nay ultQC von hoci nhlt I11Qt khmll1 nguyen gi;:i tang them clia bat dQl1g san dau tlC

Khi bat uQng san dau tlt uu\1c ban, nguyen gi,i vii kh::-rll hao luy ke ulfryc xoa

s6

va bat ky khmln lui 16 nao phat

sinh cl.su clLf,!c h~ch to,\n vito thu nh,jp hay chi phi trong kyo
(;

Nguyen uic ghi nh~n c::lc kho(ln d::1u tti 1::1i chinh
Nguyen

,de ghi nlu.ln cdc khodn. (1ciu rtf fJgdn h(//7. I'(/: dlii hf;/l7. khcic

£)~1I tlt I1g~n h::~11 va dfli h,p1 khrlc cllt\1C ghi nh~n thea gia g6c. Dlf phong giam gia dall tlt ngiin h,~n. dAi h~n dltQC
l~p khi gin lrj lhll~n co th6 thL,fe hi~n Ul(QC giam xLlong thap hon gia goe.

9

Nguyen tctc ghi nll<:}n chi phi tni tniO'c
Chi phi Ira Iru'(J"c /7.git/l. h{L/I.

Chi phi tn;' tntoe ng~n h~n ehl'l yell baa gam: chi phi eong C~l, dl.:lI1g el,l uUQC th€ hi~n thea nguyen girl va dltqe
plu1n b6 thea phltdng phap oltong thftng trong thai h~n khang qmi khang qua 12 th,ing.
Chi phi /.ra Inio'c dir,i lu}./I.

Chi phi tra tnfdc diti h~n cht; yeu baa gam: chi phi ceng eLI, d~ng c~ clLf<;lC thE hien thea nguyen gia va clLf<;lC phan

b6 thea phlt()l1g phap chtong th5.ng trang thoi h~n ttl' 2 nam den 5 nam.
10

Nguyen t~c ghi nh~n chi phi pluli tnl

Chi phf phai tra ouqc ghi I1h~n d~ta trcn c::ie ltoe tinh h(jp Iy vo so ti~n phai tra cho eac hang hoa, dteh V~l 05 sCt
d~lI1g trang k)' gam nhung chi phi sal!: chi phi b,in hang, 15i vay phai tra, tien thue cli1't phai tra cho nha nucJe, cae

chi phi pha i tra kh,\c,...

C,ic khoan ph::li trii thltOng m'Ji
~l

Vfl

e,ic khoan phcli tra khae ultQC the hi~n thea gi,i goc.

Nguyen tctc ghi nh~n Von clUJ s6 lUlU

Von clfilllu' CLin chl; so hUll clLf,!c ghi nh0n thea so von Ih\fC g6r Ctia chL; so hUll.

Thuy~t minh njy 1ft b<) ph~n du thallh elm baa eaa tid chinh tiT trnng 07 d~n trang 12

Trang 17


CONG TY CO PHAN DAU 'W PI-IA-r TIUEN CONG NGI-Uf:;P THUONG MAl CD CHI

THUYlh MINH BAO CAO TAl CHINH
Cho nien <10 ke't lillie ngfly 31

Th~ng du' vo'n

n1Qnh gicl

ciS

th~illg

12 nam 200S

ph,tn du'<:1c ghi nh,)n thea

c6 phic'u phcil hanh Idn (f~1I.

I';ch Ion hon ha~c nho hem gilfa gi" th\fC te' phat h11nh va

56 ch0nh

phal hanh bb sling hm}c tcii phat hanh co phic'll ngan quy.

Von kh.ic ciia chti so h[(u: Ul(JC ghi nh,jn thea gia lri can I~i gilfa gicl trj hQp
t~ng.

Cl~H\ cae Ui.i san nh~n Ot(qc do biG"u.

sau khi trtf di lhue pluli 116p lien quan u6n cae tfti s,111 n~IY.

Ghi nh~n eelc khonn chcnh I~ch

cu<5i

Iy

ky

lien quan lien ho().t uQng

ty

gin ho'i c.1mii: Chcnh l~ch

Uallll(

xay dt,fng

Nguyen tiie ghi nhl}n h;1i nhuc}n chLfa phfLn phoi:

Ul(QC

aL(t!C

ty

gi,i phal ~inh trong

ky

V~l chcnh I¢ch c.1anh gin I().i

phan anh luy kc' tren bang can c16i kC"'lmln.

ghi nh~n 1ft s61(~i nhu~n (ho~c 16) tt(

kc't qua hO'.lt dong kinh

doanh eua doanh nghi~p sau khi tru (~) chi phi thue thu nh~p doanh nghiQP clia ky hiQn hanh va cae khmln dieu

chinh do ap dt,lng hoi tothny ubi chinh ,qich kc'lmin va ui6u ehlnh hoi to sai sot trQn£ yC"u etin e,lc nam tn(dc.
Nguyen uk trieh I~p c;ic kho;ln dl.( trtf. CelC quy 1t( lqi nhu~n sau thue: Can ed' vilO quy ehe' lili ehinh clin C6ng 1y

,-

'?

Nguyen t"ic V~I pht10ng pheip ghi nh~n Doanh thu
DOGllh 11w./ui1l hiwg

Khi ban h~ing hilng ho,I thanh ph;tm, doanh thu Ul«JC ghi nht}n khi phan Idn nii ro va IQi rch g5n li6n 'lui viQc sd
hC(lI ~ang hm-i <.10 ut(Qc chuySn giao eho ngt(oi mua

va

kh6ng con ton t~i yell to khong chftc ch~n (!cing kc li';n

quan de'n vi¢c thanh tmln tien, chi phi kcm thea hm}c kha nang hang b,ln

bi tra

h~i.

Donnh tllli, cling coil (Ilch V~I

Doanh thu (lLrqe ghi nh~n khi kh6ng et)n nhli'ng yc'u to kh6ng ch~c ch~n uang kc~ lien quan uen vi~c thanh tmln

ti0n ha~c chi phi kcm thea, Tnfong h,lp tlich V\l cl'f<:1c thlfc hien trang nhi€u ky kc' taan thl vi';c x<\c cljnh daanh thu
lrong tUng ky Ul(QC thl/c hi¢n din el( van ty

Ie;

hO~ln lhanh dich Vl,1 t'.li ngay cuoi kyo

Donnh thllhofJt dOng tiIi chin/r

Daanh thu dkh,l nang thu hoi tien lfii khong chfic chfin.

Neu kh6ng thiS

"tC

dinh cllf<:1c ke't LJua h<:1p d6ng rn6t each chftc chiln, daanh thu sc chi du'<:1C ghi nh~n d mlrc co tht'

thll hoi ut(Qc ctia e,ic chi phi ufi utf13

Nguyen t.ic ",,1 phu'ong pluip ghi nh~11 c"ic khmln Chi phi Thlle

Thue' thu nh,jp daanh nghi';p lIttQc xac clinh tren l<:1i nh",jn (16) Clla nam hien hanh baa g6m thue' thu nh~p hi';n
hanh 'lit thut1 tim nh~p hoan l~i. Thuc'thu nh~p doanh nghi¢p (htqe ghi nh~n trang baa cao kCl qua hQ{~t <.1Qng kinh

daanh_

Thlly~t rninh nay Iii b(> ph~l1

du thanh ella ban cao tai

chinh tir lr(1ng 07 d6n trnng 12

Trang 18


CONG TV COI'H,\N l),\U TU'I'HAT TRI EN CONG NGHII~1' THUONG MM

cD CHI

THUYET MINH BAO CAO TAl CHINH
Cho nien d<) kc't thue ng"y 31 th"ng 12 nlim 2008

ThllC"thll nh~p hi~n hilnh: In khoaJ1 thu6 dV kic'n rh,li I1QP u~(a lrcn thu nh~p chill thlle' lrong nam. SlT d~Jng Cetc rl1l:fc
thucr suat va cae 11I~}t thuc' c6 hi¢u l~(c den ngay l~p bang din

uc:;i

k6 loan, va cae khoan (lieu chinh thuc'

phai n(>p

lien quan octn nhCtng n.im tnfoc.

V.

THONG TIN

no SUNG CHO cAe KHOAN Ml,le TRiNH BA Y TRONG BANG CAN D61 Kit TOAN

Ticn Vel CtlC khmln tu'o'ng dU'o'ng li~n

3J112/200S

OliO l/200S

819,085.500

516.758.400

5.524,577.(,24

15,987,678.432

81,428,698

26.449,641

+ NHDT & PTIIN TP.HCM

3,862.904

6.008.022

+ NH NglI(li Tlllro'l1g liN

5,838.330

190.600,501

+ NHDT & I'TIIN Tlin Billh

49,897,275

3,762.646,406

A CLi Chi

5.251.505.941

11.996,994,833

1.1 Ti~n
Ticn m,)l

Tie 11 gl~(i ng,l n 11ft ng (VNI:1)

+ NH NN & I'TNT

+ NH TMCI' Vi&1

Vi~1

Naill (CN ClI Chi)

+ N/-I7MCI' lIi~1 Ii TP HeM

2.891.606

+ Cting Iy CI' C/nlllg kh"dn 1'1' HCM

1.037.595

+ NH TMCI'

A CMu

128.//5.275
4.979.024

+ NH NglI(li Tl1l(/l1.g CN TLin Binh

26,108,250

10,844,695

+ NHDT & I'TIIN TI'.HCM

5,894,245

5,525,652

+ NH NglI(li Th'mng VN

5.42(,,698

5.122.641

14,787,307
6,369,771,374

196,402

-- .. 16,515,2SI,527

44,000,000,000

20,000,000,000

44,000,000,000

20,000.000. 000

C(>ng

44,000,000,000

20,000,000,000

n
T6n on c6n
. 0

50,369,771,374

36,515,281,527

Ticn gii'i ng.ln hang (USD)

+ NH TMCI' Vi~1 Ii
C(mg
1.2

eelc khmln tll(ing oU'o'ng ti&n
Ti~ n glri

co ky hqn

+ NH TMCI' lIi~1 A

Thuy~t minh l1ay I" b¢ ph~ll1 cau thill1h ella bno do tai chillh ttl' wIng 07 d&n lrang 12

Trnng 19


CONG TY CO PH,ZN fJ,\U TV' PHAT TRIEN CONG NGHlf,p TH1JONG MAl CU CHI

THUYET MINH BAa

cAa TAl CHINH

Cho nien ell) ket thue ngay 31 th:ing 12 nam 2008

2

e:iie khoan phai thll ngfln h:)n

2.1 Pluli thu kluich hang

31/12/2008

0110112008

2,556,528,903

3.801,940,564
_.. .
~

KI7{/eli. hdng 1"()I1~ I7.ljrJc

2.2 Tn; tru'oc ngu'cii b::l n
Khdch hci.ng 'rong

2.3

J1L((fc;

PI"ii tim kh,ic
- Phiii thu khac

+ Cling 1)1 TNHH xciy d\lng U! Qudl1g

+ Plu!i Ih"

2.556.528.903

3,80/,940,564

628.817.093

10,801,920

628.8/7.093

10.80/.920

2,96\ ,302.889

2,182,474,316

2.961,302,889

2,182,474,316

/60.000.000

/6 0.000.000

1/2,444,297

XN DV khL< cling I1ghi~1'

+ Phdi Ihu Ihue' GTGT N/ui hdng/-!o(l Vien T,iy Bdc
+ Phil i thu XN xc'iy d~{l7g kinh dO(lI1h. (1ja rJ'(:

+ L? phi XCII1;': chiu
+ Phdi thLl Clil1g

1)1

53,404,499

/28.860.218

/,52/.949.924

35/.580.562

//9,084,243

367.6/3.600
496./75,000

TNHH Crt kili Be'l1 Thdnh

/80.000. 000

+ Phdi ,hI./. qu.y xci h(ji Cr1n.g ry
+ Phdi IhLl Ihue' TNCN

2/8.873.226

+ Cdc kluHI11. phdi tlni khdc

887,990.997

385.800,639

6,146,648,885

5,995,216,800

6,146,648,885

5,995,216,800

31/12/2008

0110112008

T6nu Conn
.
~

~

Dtf phong ph" i thu kho do i (-)

Gia trj thu5n cae khmin pluli thtl ngctn h~n
3

Hilng t6n kho

6.667,590.965

Hi) ng i11ua (lang dj ul(Ong

61,298,417

99,505.65 I

6,000,000

4,087,445

9,851.066

52,414,028

Hang hocl

\ ,097.665,968

2.096,524,240

C(Jng

1,174,815,451

8,920,122,329

1,174,815,451

8,920,122,329

Nguyen li~lI. v~lliGlI

C6ng Cl,l,
Chi phi

d~lng C~l

sa n xu5t do dang

Dtf phong gicll11 gicl hang ton kilo (-)
C(>ng gi::j tr! thufin hang H)n kho

Thuy6t minh nay lit b<) ph~n

cALI

thanh

ella

bao

C{lO

tili chfnh tir trallg 07 d&ll trallg 12

Trang 20


CONG TY CO PI'If\N DAU TU' PI'[AT TRIi,N C(JNG NGHIItp THu"0NG MAl CU CHI

THUyih MINH BAO CAO TAl CHINH
eho nien de'> ket thue ngi.y 31 t1u,ng 12 niim 2008

4

Tai san ngt.n lUJn klulc

Niim 2008
4.1

Niim 2007

Chi phi tnl lrtlc1c ngctn lu~n

s6 c1~1I nam

526.379.698

Ph,l t sinh trong n5 m

584,50 I,090

1.530,594.396

Trir: Kc't chuy6"n chi phi lrong ky

584.501.090

2.056.974.094

31/12/2008

01/0\/2008

Tru: Ke't chuy6"n giam kh,ie

So clloi nam
4.2 TIllie GTGT du'<)"c klui'u tru'

Thue' GTGT dUQc khau trir Clia hit ng hoa dieh

841.527.921

Vl.l

-

C()ng

4.3

841,527,921

307,242,923

3J/12/2008

0\ /0 1/2008

Tai 8,10 ngrtn h~11 klulc
-T<)n1(fng

307.242.923

- -

586.954.000

30.374.050

-

..

CQng

586,954,000
--- -_.
5,999,511,476

Tt;ng C(lng

T~Ii

5.1

TAi s,in co dinh hUll hlnh: (chi tiClt;)i Phl.llt,lC 01 trang 33 clb bela cao nay)

5.2 TAi

s,in

337,616,973

en d!l1h

5

sclll

30,374,050

co dinh "0 hinh
Quy~n

suO dl,lng da't

Tt:ng c(Ing

Nguyen giL'

66.150.000

Ngity 0 I/O \/2008

- Gidm. khdc

_.-

66.150.000
.

66.\50.000

66,150,000

40.873.891

40.873.891

3.307.500

3,307,500

44,181,391

44,181,391

Ngity 0110112008

25.276,109

25,276,J09

Ngity 31112/2008

21.968.609

21,968.6G9

Ngity 31/12/2008

GiNgity 0 I/O 1/2008
- Klui'u /W() frong /1(1111

- Gidm k/l£fC
Ngity 31112/2008

-

Ghi lrj con h)i

Thlly~t minh ntly Iii be> ph~n du thi1nh elm bao cao (~li chinh llr lrang 07 d&n trang 12

Trang 2\


CONG TV CO PHf\N f>..\U 'W PHA:r TRI EN CONG NGHIItp nnJoNG MAL CD CHI

THUYET MINH BAO CAO TAl CHINH
eho niGn dQ ket thiic ngay 31 thting 12 nam 2008

5.3

Chi phi xay dV'ng co' ban d(r d'lIlg
3l112/2008

() lIO 1/2008

44,482,262,297

24,242,167,785

4,054,935,630

2,555,771,950

1,414,200,909

119,054,077

- Dlrong 04

5,707,693,154

3,655,624,972

- Dlfong 06

2,270,505,990

845,012,861

- DLtong N I

361,483,604

305,749,058

1,552,632,092

1,55 1,442,091

J 3,230,988,536

3,139,573,050

1,697,664,188

2.504,150.057

32,400,000

4,883, 111,143

Chi phi xfiy dl.(ng cd ban

do dang:

Trong <.16:

- Ben btl giiii to;\
M

Ccly xanh khl! cong

nghi~p

- VIa hi: 03N4
- He thong thoa t mfoc nu(n N I

- Khll t,ii dinh elf
- H¢ tho'ng xli

Iy mfoe thai 3000m3/ngay

- H¢ lho'ng lhmi t nLtoe tha i

2,776,938,163

- DLtong 0 I no'i dai

737.305,948

- H¢ tho'ng nlfoc tha i dlriJng 0 I

1,876,970,244

- H~ thong nuoe thi:li dltong 06

538,667,736

- H¢ thong mfoc lha i Ol(Ong N2

629,355,325

- H¢ lho'ng thoat mfoe mlfa giao Ii) N4-D6

123,013,560

- DlfrJng '61.5.21 khlltai dinh elf
- DlfiJng

1,614.378,786

,622 khll tai dinh etr

2,128,949,436

- C
4,424,508,000

- Cae h~ng

2,086,609,159

1.253,115,324

44,482,262,297

24,242,167,785

ffil,lC

khac

Cl)llg

6

652,625,039

llfi't (I()ng ~tln d~u tu'
Nguyen ghi

So dUll nam

Tang trong niim

Giam trong nam

So cuoi nam

Quycn sit dl.Jng c1a't

156,579,793.284

1,236,833,614

157,816,626,898

Ton o

156,579,793,284

1,236,833,614

157,816,626.898

" COila
. "

Thuy6t minh nay Iii bq ph~n d.ll thilnh ella baa cao tfli chinh tir lrang 07 c:l~n Irang 12

Trang 22


CONG TV CO PHAN flAU 'W PHAT TRI EN CONG NGHIItp THU0NG MA.l CD CHI

THUYET MINH BAO CAO TAl CHINH
eho nien dO ket tllllc ngay 31 th~lng 12 nam 2008

6

fi'l't dOng san d,iu tll' (tie'p theo)

So dftu nam

Nguyen gia

Tang trong nam

Giclm trong nam

SO" cuoi nii 111

Gia trj haa mon IllY kc'

QlIy6 n Sll' dll ng d'll
Tong cOng

Gi,l

4.677 ,304,229

15,287,716,252

10.610,412,023

4.677 ,304.229

15,287,716,252

trt con J~ j
.

Quy6n

Slf

dl.1ng (h1t

T6n cr canO'
'" . '"
7

10,610,412,023

----_..

.-

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

145,969,381,261

(3,440,470,615)

142,528,9 J 0,646

145.969,381,261

(3,440,470.615)

142,528,910,646

C::1 c khOl:l n d.1 u tti t~li chinh did 11<~ n
31/12/2008

01/0112008

J 66,872,500,000

138,707,000.000

/92.000.000

/92,000,000

23,996,500,000

20,640,000,000

8.155,000.000

7.875,000,000

/22.529.000.000

105,000,000,000

12,000,000.000

5,000,000,000

J 20,000,000

140.000,000

166,992,500,000

138,847,000,000

Delli It( clui hc~ll khclc
- E)a II tlt cO phic'lI

+ CI)ng

I)'

CP Mlii tnillng KCN vil DI) thi Vifll Nh(il

+ Cang 'Y CP Song Td/1, Bite.: Hua
+ Cling

I)'

CP Xu';'1 nh(l" Khda Khtinh Hlii

+ Ng+ Cling

I)'

CP PT Dli Ihi Sili Ctin T
- Tnii phiclI ehinh pho
C(jug

Dt! ph6ng giclm gicl d,1ulu' t~li chinh dai h<).11 (-)

Tan n COlln
" . "

_(3.6/8,972.000)
--..

163,373,528,000

Chi c:hd: T<.ti thoi oi6m 31 th,1ng 12 11l:1m 2008. C6ng ty co U8.11 tltdfli h'.ln

so lIJc)ng 1a 6.252.900 CP, gia Iri ghi

56 1a

138,847,000,000

co phic"u cua Ngan hang Vi~t A (VAB).

122.529.000.000 c15ng voi gia binh quan 1a 19.596 d5ng/CP vdi III each

lit c5 clang chi6n lttQc, Thea do. cac c6 phi611 nay 56 khong c1LtQc tL,t do mlla ban tren thi tLtong uen ngay 31 thcing
12 nam 2009. Theo Thong ltl so 1312006/TT-BTC do Bi) lai ehinh ban hanh ngay 27 Ihang 02 nam 2006 hlldng
d~n v6 lrieh blp d\1 phOng. e,\e

06 phi611 khong dlfc)e 1\/ cIo mua ban Iren thi lrtlong thi kh6ng dLfc)e trich laP d\f

phung giam gift. Vi v~y, Cong ty kh6ng trich ]~[1 dL{ phung cho khoan giam giCl Gall tLt nay.

ThLly&t millh ni.1y lit

b0 rh~n

cALI lhfmh eLla bf\O cao tiIi ehinh tll' tralig 07 d~n trang 12

Trang 23