Báo cáo tài chính năm 2007 (đã kiểm toán) - Công ty Cổ phần Đầu tư Phát triển Công nghiệp - Thương mại Củ Chi

BAO cAO TAl cHiNH DA DV(jC KIEM TOAN
CHO NIEN D() Kif TOAN Kih' THUC NcA Y 31/12/2007

CONG TY

CO PHAN DAU TV PHkr TRIEN .

CC)NG NGHIEP THV0NG MAl cD CHI


C
c6 PH'\N 1),\ U TU'l'I-iJi. T TRII~N CONG NGlm;;p THVONG

MJ\, I

cD

CHI

MVC LVC

T'"ang

13.10 Cito ella Ban Gi,lm Doc

01 - 04

BelO clio ki6m to.1.11

05 - 06

J3
07 - 10

B,io Colo Ke'l QlI
1-I0~l

Elting Kinh Doanh

Baa Cao Lll'lI Chlly~n Ti~n T9
Thllye'llvlinh B,io Coio Hi Chinh

Il
12

13 - 32


CONG TY
'"

c6 l'I-It\N :\)AU TU" l'HAT TRIEN CONG NGI-IIji;l' THV0NG Mfq CU CHI

..?

",?

,.

,,'

BAO CAO CVA BAN TONG GIAM DOC
Cho nien (Ie) ket thl'C ngi.y 31 (hang 12 nam 2007

Ban Tang Gi
cua CONG TY c6 l'H.~N DA U TV l'I-IAT TRUfN CONG NGI-IIji;l' THV0NG M~ I CU CI-II (g,,; tAt I"
C6ng ty) cha nien dQ k6 loan kEltlllic ngay 31th,\ng 12 nam 2007.

1. CAC HOf~T DONG CHjNI-I CUA CONG TY
CONG TV

c6

l'HAN DAU TV l'HAT TRIEN CONG NGI-IIji;l' THV0NG Mf~I CU CHI dli(jc thanh

I,)p lheo Qllyel dinh so 2302/QD-UB ngay 31ll1<\ng 05 nam 2002 cua Chu tjch UBND Thanh pho H6 Chi
Minh v~ vi';c chlly6n d6i doanh nghi6p nha nlioc C6ng ty Thlidng mai Cli Chi ll1<,nh C6ng ty C6 phfin Dfill
ttf phclt lri0n C6ng nghj~p - Tlnfdng m<,ti

eel Chi.

Cong ty dU'(IC ca'p giKy phep hoat dQng theo: GiKy eh((ng nh~n d,ing ky kinh doanh so 4103001163 dang ky
lfin c1fill ngay 27 th,\ng 08 n,1111 2002 va c1ang ky thay c16i lfin th(( ba ngay 07 thang 08 nam 2007 do

sa

k6

hoach va dJlllliThanh pho 1-l6 Chi Minh dp.
Von di~ll 16 ella C6ng ty: 60.000.000,000 c16ng
Tn.1 sO- hm.lt di)ng: Ap Bfiu Tre 2 - Xii nn An I-lQi - I-lllY6n Cu Chi - Thanh phD I-l6 Chi Minh.
Hlllh t111I'C hO~.lt (1()Jlg: Cong ty C6 phan.

HocJt dong chfnh etia C6ng ty:
- Thu 111ua, che bic'n, kinh doanh xue'll nh~p khfi?u c,ic m~t hang nong Scln, tlW'e phffm, cong ngh~ phfim, kim

khi c1i~n l11.iy, v(~t ltf nguyen nhien lic$u, khl hoci 10l1g (d6i vdj xang d~l1, gaz, chi hO~l dQl1g khi du'cjc dip
gitiy phcp ch(fng nhc) 11 au c1i6u ki<;l1 kinh doanh lhea quy uinh clla plHlP h.l~l), v~lli~u xay dvng.
- JvIua bcll1 thuy hili san, IUlng li6u thu cong nghi~p, hang may m~c, nang s,in, th1/c phfim, cong ngh~ ph,'fm.
kim khi di~n m,ly, hang lrung tri nQi lha't va hang tieu dung cao ca'p, thiet bi, v~l lti, nguyen li~u die lo~i,
V~l

Ji<;u xii)' dvng.

- Dfru lti x,ly dt,tng

va

- Kinh doanh gic'l

016 heo, trclu,

kinh doanh cOl1g tl'lnh cd
bo (khong giet

so h,~

t~llg khu eang nghiQP·

1116 trong khu dcln eli t~p trung l~i thanh

phe' H6 Chi Minh).

- Kinh doanh dia oc: xay d~(ng nha xliong, kho, nha beln va cho thuc, chuy~n nhliQng bel't dong 5,in,
- Kinh doanh nha hang trong klltl con£ nghi9p.

- Dich vI' lao t1i)t1g.
- Ivlua beln xu'dng sue

v~t.

_ Xcly d~fng ccic cong lrlnh cong nghi~Pl deln d~lng.

B6 sung: xiiy

d~ing cong tl"lnh c~u chiong, san ta'p m~t

bhng.

Trang 1


CONG TY CO PHAN DAu '.W PHA:f TRIEN CONG NGHIJ1;P TI-nJ0NG M~I CD CHI
,.

,.?

,,?

,

,,'

BAO CAO CVA BAN TONG GIAM DOC
Chn nien dO 1,8t thlle ng~IY 31 t1ulng 12 nam 2007

Ho~l dOng ehinh ell3 Cong ly:(lie'p lheo)

- Kinh doanh klHich s,)n (khong kinh doanh l"i lr\1 sa).
~ Quilng c:in thtfong m::,li.

- Dieh

V\I

Ie lan.

- Mua bl:lll rhc'li~u (kh6ng rnua ball te:ti tr~l sd), nttoc sinh ho').t, van phong ph,tm.

- Didl V~l v~ sinh cong nghi~p, d!ch

Vl,l

tr6ng va cham soc cay xanh

- Djeh V~I giao nh~n hang ho.1. xui'(t nh~p kh5u.

2. HOI DONG QUAN TR~, BAN TONG GIAM DOC VA

KE TOAN TRUONG

H{)i dfing qmlll tri~
I. 011£ Phan Van Tdi

Ch" ljeh HEJQT

2. Ong NguytSn Vfll1 Tam

Ph6 ehtl lieh HEJQT

3. Ong f),}ng NgQc Thanh

Thanh vicn HEJQT

4. Ong Ph <:1 111 N gQc E)t$

Thanh vien HEJQT

5. 6ng 80 ng Duy Qua n

Tha nh vie n HDQT

Ban Tt,ng Gh!1ll dfle:
1. Ong Phan Van Tdi

T6ng Gj::lm <.loc

2. Ong Nguy<3n Van Tam

Pho T6ng Gi,llll doc

3. Ong D;}ng NgQc Thanh

Ph6 T6ng Gici J11 cloc

Ke" 1m! n lniiing:
Ke' tml n lnrd ng

Ba Vii Thj B"eh Tuye'l

3, Klh QuA HO~T DONG NIEN DO 2007.
Ban W,ng Giam d6e .nhfi·llri voi de s6li~u Irinh bay lren Bao do tai ehinh dii dUQe ki6m toan bai Cong ly
TNHH Ki6111 toan va Djeh

V\I

Tin hqe TP. H6 Chi Minh CAISC).

- TOng doanh thtl va thu nh~p:

123,085,672,424 VNEJ

- T6ng Chi phi:

104,039,298,869 VND

- Lii i Inidc lhue':

19,046,373,555 VND

Trang 2


CONG TY
"

co PI'I,\N DAU TU'puk!' TRIEN CONG NGI-Ilf:;P THV0NG !VIM Cll cm

,,?

",?

..

","

BAO CAO CVA BAN TONG GIAM DOC
Ch" nien d{\ ketthue ng"y 31 th"ng 12 niim 2007
4, KIE!VI TOAN VIEN DOC IA~P
Cong ty TNHI·I Ki6m loan va Dieh v~ Tin hl,lc TP, H6 Chi Minh (AISC) dtiQc chi dinh ki6m 100'n Bao e'\o
lili chinh CllO nien dQ ke lo"n kc'llhuc ngay 31 11"'ng 12 nam 2007 eua CONG TY CO PHf\N DAU TV
pukr TRIEN CONG NGI-IIf:;P TI-IVCiNG M~ I Cll CHI.
","

",'"

,.

","

5, CAM KET CUA BAN TONG GIAM DOC

Ban T6ng Gi"111 doc Cong ly chiu In'eh nhi';m v6 vi';e Hlp va Ir'nh bay Irung Ih\le, hQp

Iy

cac B,\o cao lai

chinh clia Cong Iy chn nien dQ ke' Io<,n kel Ihuc ngay 3 I Ih"ng 12 nam 2007 ella CONG TY CO PHAN
D'\U TV PHk!' TRllfN CONG NGI-IItp T1HJ'CiNG M~I Cll CI-II.
- Tnluc khi cac ["io cao lai chinh clia Cong ly dtiQc l,jp. Ban T6ng Giam dOc dii lien hanh nhung btidc dn
lhic't d6 di'im helo rhng gill lr! s6 Sclch clia bfi'l ky IAi scln luu d(jng nao cua Cong ly tlfi uu'
vdi gicl lr! th~(<,;

Ie cl~la IAi san vaa th('si di6m kc'llhuc nien dc').

- Khong e6 b,i'l ky sif ki9n hay lrtiang hQp b,i'lliniang nao xay ra k6 lit ngay ket lhue nien dQ den lhai di6m
l~p belO C,lO nay co lhi dan den s~( hi6u nham vc eelc so li9U trlnh bay trang e,IC bac cao lui chinh coa Cong
Iy,
- Kh6ng co tlH)1 th6' chf{p n;\o bhng tAi s£in ella Cong ty k6 tu cuoi nam lui chfnh d€ d,lrn baa eha nhl(ng
khocln 11<} ciia l'n'll ky en nhi\n nao klulc,

- Khong c6 I11Ql khOhu'dng m(>t l,;,lch nghicm trQng uc'n kha nang thl,fc hit$n nghTa Vt,l ciIa C6ng ly. khi Cal,; khoan n9 nay tlc'n h,~11

tnt hay khi Cong ly bi b~l buoc phc1i tn1 ho~c co lhe bi bAt bu<)c phiti tni. trang lhoi ht:\11 mU'oi hai lhang sau

khi kCI lillie nal11 lai ehinh.
- C,tc hO'.1t Ul)ng lrong nam l,;t~Ja Cong ty utf<}c ph,ln anh tren bao cao liii chinh kh6ng eo kh,\ nang b! c1nh
hu'Jng mOL e,leh nghiclll tn?l1g bdi bal ky kha,ln
tht(ong nao

uf{

ll1t,le,

nghi9P V~I, s\j ki~n eo ban chilt trQng yeu hay belt

phat sinh eha dtfn ngflY Ic)p bao dio nay.

_ Trong ll'lI'ling h
chinh.
_ L\,'a eh9n dc chinl1 saeh ke loan i11(QC Ihich hQp va "p d~ng mQt each nhKl quan, cae tide linh dtiQe danh
gii.l ht.1p Iy

va

lh~n

tr9n£.

_ B"o do lai ehinh dllQe Isc (ic'p l~IC hOt,\t dong licn l~lc.

Trang 3


CONG TY CO PI'!J\N f>AU 'W PI'IAT TRIEN CONG NGHIJ1;P THV..

..?

,.,?

..

",'

BAO CAO CVA BAN TONG GIAM DOC
Ch" nlen d(l kc't tMe ngi.y 31 t1ulng 12 nam 2007

(" XAC NHJ~N
Theo y kic'n ciia Ban T6ng Gicllll d()c, chung toi nh~n lhii'y rhng c,ic B.lo c,io Uii chinh bao g6m Bang can
d6i k6 Imi n, 13'\0 do kc'l qu,\ hO~1 dc)ng klnh doanh, 13'\0 e,10 Itlu ehuye'n li6n 1<$ vA cae Ihuyc'l minh dine.
kem (\lihO')1 dQng kinh daanh va cae lu6ng I,iu chuy6n li6n 1<$ clh Cong Iy eha nien di) kc'llhiic ngay 31 lhang 12
,,,', m 2007.
Bao e,\o ". linh ella C6ng Iy (\tI<1e qp phil h
.····O;Cvl.'~?
T~~""If.r~~·~1

~

11 doc

J' <;1/(.(;>1'"",~.p..'''4
' . . . ....
~
!. ,,;{
cO
>
.,
'/
. 'pl.".
I \
O ~'.Iluv
,', •. J •

/ / .... ,

\91'"1''

#.

~\:i-,:\19D\~~

I.'" I.(~"" '"\ c f>1, ~
·v

->¥f, ..,,-..

I

-1--&/

.,~

....~ ..::...---.. :....c-~

Phan Viin Teli

T6ng Gium due
Cii Chi, ngay 02 11"lng II n;lIn 2009

T(ang 4


~

....
....T....

~,

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

~

........T....

Auditing & Informatic Services Company Limited

Ho Chi Minh

....T....T T....

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

I N PACT

Office: 142 Nguyen Thi Minh Khai, QUQn 3,Thonh Pho

Tel: (84.8) 3930 5163 (10 lines)
Email:

ASIA

PACIFIC

Sf,: !020097S/AISC-DN

BAo cAo KIEM ToAN

VE BAo cAo TAl CHINH

CHO NlEN DO KE ToAN Kih THUC NGA. Y 31 THANG 12 NA.M 20()7
CVA CONG TY CO PHAN DAU TV PHAT TRIEN CONG NGHlJtP
THUONG MM CV CHI
Kin" !!/h: HOi D6ng Quan Tri Va Ban T6ng Giam Doc

Chung loi da ki6m to'ln C,IC b•.lo cao tai chinh g()!TI biing din doi ke loan ngay 31 lhang 12 nam 2008. baa
C<10 kc'{ qu,i hO<.\l d6ng kinh doanh. haa c,io lUll chuy6n tien

te va thuyet minh helo cao Ifti chinh eha nien

<19 ke' lmi n kCl lhuc ngay 31 lI", ng 12 nii rn 2007, dU'Qc l~ r ngay 02 Ih,i ng II nii m 2009 clla CONG TY CO
I'HAN E>AU Tu' PJ-JAT TRJEN CONG NGHJ~P - THu'CiNG MAl Cll CHIIti Irang 07 den Lrang 30 kern

thcn.
Vi¢c l~p va lrinh bay c,ie belD c,lo t;'li chjnh nay thtlQc vc ldeh nhii;m Ban T6ng GielJ11 doc Ceng ty, Trctch
nhi¢111 cua kiSm to,ln vien Ia din CU' vao viQc ki6m toal1 (16 h1nh th~lnh mQt

y kic'n t1Qc

l~p v0, die bao (elO

tai chinh nay,

Co si! y kic'n
Chung lei lUi thVc hiQI1 vi~e ki6m [oell1 thea CelC ebuii'll JTI~(c ki6m 10,111 Vi4t Nam va nhung cbufin Ill~(c
ki6m lmln quae tc Ot(hO',H.:h vtt th~(c hi<;n vi~c ki61ll Weln d6 co Sl.!' dam bela 'hor Iy rhng CClc belo celo tai chinh khong con chua
l1l/ng c,lc sai sot tr<:>ng yc·u.
Tren din b,ln ap d\lng C,lc thii' nghiQm cfin thic'l, ki61ll Ira thee phu'c1ng phelp c11(:>n mau, cUQc ki0'm tocln
baa g6rn viee xcm xct

~etc chU'ng

elf lien quan de'n

so li~u

va cong bo trcn belo celo tai ehinh; delnh gi'l

viQc tuan thti cac chufin mt/c va che' uQ ke' tOeln hiQn hanh, CelC nguyen uk va phl(dng phelp kc tocln ouoc
elp d~lng, CllQC ki0m lacin cung bao gem viec (t1nh giel v6 nhung u'oc ItJ
y ki6n quan lrQng ua

c1u'Qc thi hi~n bdi Ban T6ng Gi,lJl1 doc Ceng ty cling nlnfviGc lr1nh bay t6ng th6 Cete b,lo ccio tfJi chinh,
Chung toi

uft

I~p

kc ho~ch

v,l haan Ihanh cUQc ki6Jl1lmin d6 cle~t ihf\fc t~ll eel cac thong tin va cae gieli trinh

c(lll thic'1. Chung toi tin r~ng vi¢c ki0m tmill

un Cllllg di'p cd sd hqp I~ cho y kic'n ciia chung toi.

Branch In Ha Noi:

C2 Room. 24 Floor - E9lot, VIMECO Building. Phom Hung 51. Cou Gloy DIS!. Ho Noi
Tel· (QIl) 3782 00t15/1l6 147 Fox: (04) 3782 0048
BranCh in Do Nang: 92 A Quang flung St Hoi ChOu Dis!. Do Nang
Tel: (OS 11) 389 5619
Fox: (0511) 389 5620
Rcprc:;cnfofive in Con Tho;

6.d Nom Ky Khoi Nghio St, Ninh Kieu Dist, Can Tho
Tel (0710)3813001l
Fox: (0710)3828765
Reprc:;enlolivc in Hoi Phong: 21 Luong Khanh Ihien 51. Nga Quyon Disl. HOI Phong Tel {o31} 3920 797
Fox (031) 3920973

Email:



Email:

Trnng

5


)1 kic"1l clia ki&1l1 tmill vicll
Thco quan cli6m C\Ja chung toi, xet lren di.c khia c<~nh In)ng yell, cclC bao eao tai chinh da phan anh lrung

Ih\"~ va h<.!1' I)' linh hinh lai chinh clla CONG TY CO PHAN DAU TV PHAT TRIEN CONG NGHI~P­
TI-IUbNG MA[ Cll CHIt,); ngilY 3[ [hang 12 nam 2007, cling nhlf kc'l qua s,ln xu'-t kinh doanh va cac
IUbng 1u\1 chuy6n (ien 19 ct'ia Cong ty eho nien dQ k6' to<\n kc't thuc clIng ngay, phll hcjp vdi che dQ kC'locln
Vi~l

Nam

hi~n hanh va

LUtin thu cae quy dinh pht\p 19 co lien quan.

Tl'. Hf) Chi Min.h, n.K
/1(/11\

2009

Kidm tOclll viell

I'HAN TH! MY I-lU~:
Chl~llg chi KTV so: 0536/KTV

Chung chi KTV sC): 0213/KTV

Do Be) T;'ti Chinh Vi¢t Naill cu'r.

On

Bo Tid Cllinh Vi~t Nam c;i'p.

Trang 6


CONG TV CO I'tli\N f)AU TU'I'JI'\ T TRIEN CONG NG 1m'; P THUONG M.~I CO CHI
'>

'"

,./1'

,,"

..

BANG CAN DOl KE TOAN
Ngay 31 thang 12

Il~m

2007

Dill!

TAl S/\N

A - TAl SAN NGAN HAN (100 = 110 + 120 + 130 +
140 + 150)

I. Ti€n va

khmin lu'o'ng utl'cing ti~n

Ma Thuy"t.
sf)

31!12/2007

0110112007

51,768,237,629

64,1l3,OS9,222

minh

100

"i tinh: VND

110

V.l

36,515,281,527

53,842,518,968

1. Ti6n

1I I

V.U

16.515,281,527

IS,342,5 18,968

2. e,lC kho~in tlfcing dlfdng ti0n

112

V.1.2

20,000.000,000

35,500,000,000

130

V.2

5,995,216,800

4,232,084,25('

I. P1uli lhu khaeh hit ng

131

V 2.1

3,80 1,940,564

3,202,985,350

2. Trii lnfdc eila ngt(oi be,n

132

V.2.2

10,801,920

4.500,090

3. Phili lhll n9i h9

133

4. Phili lhlllheo lie'n dc) kc' ho~eh h(1p d(1ng xay d\fng

134

5. Cie khmtn pldi lhu khae

135

V.2.3

2,182.474.3 I 6

1.024,598,816

6. Olt phong de khCHln pluti lhll kho di);

139

V.2.4

IV. Hang tlin kho

140

V.3

8,920,122,329

5,361,312,250

1. Hiing ton kilo

141

8,920,122,329

5,361,312,250

2. Dlj phong giiim gi;:i hang tOil kho

149

V. T~ti 5::111 ngrtn he) 11 kh.ic

ISO

VA

337,616,973

677,173,748

1. Chi phi Int Iniac ng~ n h~ n

151

V.4.1

2. Thlle' GTGT dll(1C kh,i'lI lrll

152

V.4.2

307,242,923

V.4.3

30.374,050

150,794,050

329,055,164,150

226,509,709,007

Ci:1C

III. Ci:1C khmll1 ph::li thll

3. Thuc' va

Ci:\t.:

"gran lu~n

khoii 11 pha i tl1u Nhft Ilutk

5. Tai 5c1n llgrin hc.l!l kh~ic

n - TAl Sf\N DAI HAN

154

ISS

(200 = 210 + 220 + 240 +

250 + 2(0)

I. Cae khoiin ph,ii t.hu dili h~n

526,379.698

200

210

Thuyei mil/II rtf (/'{III,'.: /3 (.12;1 lrclng 30 Id ,,/zein k/u1ng llt2' 'delt rr't; eLta bdo <.:';0 /lei."

Trang i

CONG TY CO I'Hf\N j)';'U TU' PHkr TRIEN CONG NGHIf;p TH110NG MAl Cll CHI
?

,..

,.."

,..'

,

BANG CAN DOl KE TOAN
Ngi.y 31 tluing 12 nam 2007

Drill vi /;,,11: VND
Mii Thuye't

TAl SAN

31112/2007

0110112007

V.5

42,052,989,256

129,954,694,611

V.5.1

17,785,545.362

43,231,049,370

222

23.844,836.627

50.750.987.195

- Chi lr; hao 1I/(11'L It.7y kit

223

(6,059.291,265)

(7.519.937.825)

3. Til; siin co dinh vo hlnh

227

25,276,109

54,209.588,592

- Nguyen gid

228

66,150,000

- ChI rri hoo I1If)n h7y kB'

229

(40.873,891 )

(4.546.721.146)

32,514,056,649

sf{

minh

n. Tid 5" n el; dinh

220

I. Tai san co dinh huu hinh

221

- Nguyen gid

V.5.2

4. Chi phi x:iy dllng cd h"n do dang

230

V.5.3

24,242,167.785

Ill. B,,'l dc)ng s"n dr.u tu'

240

V.6

145,969,381,261

- Nguyen gid

241

156.579,793,284

242

. (10,610,412.023)

- Chi

Iff

Iwo

1I1r)n

hiy ke'

IV. C,ie kho"n dr.u tli titi chinh dili lu!n

3.

£l,tu luda; h,)n khric

v. TiJi s~in

250

V.7

258

260

did h,)11 kh,lc

58,756.309,738

138,847,000,000

95,140,000,000

138.847,000,000

95,140,000,000

2,185,793,633

1,415,014,396

V.8

1. Chi phi In'ln(c1c dai h"n

261

2,185.793,633

1,415,014,396

TONG CQNG 'fA I SAN (270 = 100 + 2(0)

270

380,823,401,779

290,622,798,229

Thuyei

l1lil1h

rir

(fllllg

/3 dei,

fral7g

30

"i Ilhdl/ kluJng tha' Idch rill CLlli bdn r.:dn

lUi)!

Trang 8


CONG TV CO PH';,N ilAU TU' PHA"!" TRIEN CONG NGI'II(,P THUaNG MAT CU CHI

.,

'"

,,"

",'"

,

BANG CAN DOl KE TOAN

Ngi'y 3J th,ing 12 nam 2007

Dan vi /;nl1: VND
NGUON VON

M1i

Thuyet

so

minh

3J112/2007

01/01!2007

242,375,704,353

254,lli(,,365,%6

242,232,199,(,31

253,080,783,924

176,766,678

A - N(i PI-vi. I TRA (300 = 310 + 330)

300

I. Nci ngj 11 h~l n

310

1. Yay va 119 ngl:1n he)n

311

2. Phiii tn1 ngt(cJi bell1

312

V.9.1

207.341,162

3. NgtfOi mua tra ti6n lnfoc

313

V.9.2

230,856,087,336

4. Thue' vit de kho"n ph,'i nQP Nhi, milk

314

V.9.3

3,752,289,744

3,222,696,227

6. Chi phi pl"'i In!

316

V.9.4

639,128.461

39, J 28.46 J

9. eelc khO
319

V.9.5

6,777.352,928

249,642.192.558

II. Nc,i did h,)n

330

V.IO

143,504,722

t,I05,582,042

4. Yay vii 119 t1Ai h,pl

334

V.IO.I

6. DV phong In,1 ca'p ma't vi~c 1<'1111

336

V.IO.2

B - VON CHU

s6 mJu (400 = 4JO + 430)

V.9

400

1,000,000,000
143,504.722

105,582JJ42

138,447,(,97,42(,

%,436,432,2(,3

136,971,697,922

35,450,572,954

I. W,n chi. sci huu

410

l. V6n dfiUI11 ella Chli so hilu

411

60,000,000.000

30,000,000,000

2. Th~ng

412

71.850,000,000

1,400,000,000

tlt(

vo'n

c6 phi:in

V.lJ

6. Chcnh Iceh I)' gia h6i uo,ii

416

7. Quy u5ulu pl"'llri6n

417

2,833,294,444

2,546,840.375

8. Quy d\1 phong liti chinh

418

2.191,820,678

1.509.626.569

9. Quy kh'lc IhIH)C v6n chtl sil hu'u

419

96.582.800

5,315,808

10. LQi nhu~n saulhu6 chua philll ph6i

420

II. Nguiln kinh phi vi, '1uy kluie

430

I. Quy khen Illllollg. plllic IQi

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

(11,209,798)
J,475,999,504

985,859,309

431

1,475,999,504

985,859.309

440

380,823,401,779

290,622,798,229

Thuye't mil/II ri'r rlWI~ /3 Ue;l lrwlg 30 !c) phdn khrillg 1112' tdch rill

CliO

V.12

Inio c:cifl miy

Trang 9


CONG TV CO PHAN fJAU TU' PHAT TRIEN C()NG NGHIl~:P THUONG MAl
?

"

,,'"

,,'

cD

CHI

..

BANGCANDOIKETOAN

Ngay 3\ tha 11;( 12

l1a III

2007

CAC CHi TIftu NGoAI BANG C\N

CHi TIEU

DOl KE TOAN

'I'M

3 J11212007

OliO lI2007

I ,Tfti 5(ln lhuG ngofti
2

.V~t tll',

hang hml

3 .Hang hoa

nh~n

4 .Nq kho

5

.Ngo~i l~

cae

I1h~n

nh~n

giu' h(>,

beln hQ,

nh~n

gia cong

ki gt:ri,ki cUQ'c

xli Iy

lo~i

67300

(USD)

26,265.10

() .D~r to,ln chi 8\1' nghi~p, ell! an

Ngu'Ui l~p hic1u

YLt~

~
Ngll)'6n Thj Tie'n

'-r/Vii Thi n,)ch TlIye'1"

Thuye't JIIillh u'r trallt: /3 Je'll {ron;: 30 ld pluiH kluJng rlld'reich nli dia hdo cdo lUiy

-:".~y./l..-C /

Phan Van Toi

Trang 10


CONe: TY CO 1'1-1,\1' fJAU TU'I'HA'r TIUEN CONG NCl-lIl~P THtfONG M~l Cll CHI
",'?

'"

KET QUA HOA T D()NG KINH DOANH
Cho nien d(\ ke't tllllC ngay 31 th'lng 12 Bam 2007
DIIIl vi tinh: VND

CHi TIEU

I. Doanh thl! b::ln hang V3 cling c
Vl,l

2. Cae khmin gi"m lru doanh Ihu

Mii

Thuye't

sf')"

minh

01

Vl.1

117,882,853.181

94.712,51 1,352

10

VI.1

117,882,853,181

94,7 I 2,51 1,352

11

V1.2

91,237,903,110

75,843.500.538

26,644,950,07 I

18,869,010,814

Nii m 2007

Na m 2006

02

3. Doanh thu thunn v~ han hang va cung di'p d!ch

Vl,t

4. Gicl yon hang helll

5. IAli nhll~ n gO p v€: h::i n ha ng va cung dr'p dich

Vt,l

20

fl. Doanh Ihn ho,) I dOng tai chinh

21

VU

4.987.731,941

9,087,519,387

7. Chi phi li,i chinh

22

VIA

2.308.696,598

3.722,677,682

- TI'IJng ali: Chi I'M lei! VIJY

23

72/,2/8.079

, 54.950.000

H.Chipl1ih~nh~ng

9. Chi phi

'IU,' n Iy t!oanh nghi~p

24

Vr.5

5.317,614,428

o,719,339,RSH

25

Vr.6

4.947.147,732

2.827.245,261

19,059,223,254

14,687,267,4()(J

215,087,302

188,919.817

227.937,001

248.991.674

~(). Lcii
.nhuan
. thudn ttY hoat
. dong
'. kinh doanh

30

11.Thu nh~p kh,ic

31

V!.7

12. Chi phi khac

32

Vl.8

13. LI)i nhu\lu kh,ic

40

(12,849,699)

(60,071,:;57)

14. Tilng lcji nhu~n ke' toan tru',k thue'

50

19,046.373,555

14,627,195,543

15. Chi phi Ihue TNDN hi';n ha nh

51

5,264.674.393

4.\ 06,824,552

16. Chi phi IhueTNDN hoan lai

52

17. L(li nhu~n sau thue' TNDN

60

13,781,699,162

10,520,370,991

IlL Lai eli h,\n tren cil phie'u

70

27,239

----

VI.9

Cll CI>~'9i@'"
,; ng ] I na m 2009
Vb. ., _ _
J.

.
.'
"A
...0. 'cC;fJfn,10..q~ doc
.~

Ngu'b'j I~p hi~u

Ke'to;.ltl

~/k-

-

(leil frtlllg

./,

/')

I': ~:I CO ?\4~N·.:\c'

lie! '1J1l1~M~I1~W,tN''''

\[~"'~~i'llt~·:"';~~~'i~·~' .•

~

.,.
" C",
C~l
't~\
\J
/;:'
'\,~iP~~ .:f(:....1/'---C--/

Vii Th! B,lCh Tuye't

Nguy6 n Thi Tie'n

Thuye'f 1/1/,,11 "-~ (mil;: /3

tnl('~ng:

,.

30 I/t phdH khr}n;.: f!J§' !llt:h 1',11 ella hdn er:n Jlfi\:

......[;.,/ TO

~

",0

Plllln Van Tai

Trang 11


CONG TY CO I'H'\N I),\U TU'PH"'!' TRltN CONG NGHI(:I' THUONG MIj,! CU CHI
"

~

",?

"

BAO CAO LUU CHUYEN TIEN TI~:
Cho nien at) kc't tilth: ng~IY 31 thang.12 n;im 2007
fJrllI

CHI

TIfru

M5

Thuyct

5,(1

minh

N[Jm 2007

vi IiI/it:

VNEJ

Niim 2006

. LVU CHUYEN TUiN TV HOI\ 'I' n(>NG SX, KINH DOANH
I. TicH thu tif b:.in hang. cung. ca'p dich Vl.l V:l doauh thu kh~ic

1.. Ti6n chi tnl ella ngtfoi

ClIllg

c<.i'p h~ll1g h6a vf, dich

\It,\

I. Ticn chi tra eho ngtfui lao l10ng

01

107.875.509.715

54.439.977.155

02

(83.575.521.064 )

(85.322.173.972)

03

(4,791.238.282)

(2.640.:\70,071 )

4. Titll chi td 15i vay

04

(721,218.079)

( 19.050.000)

i. Tiell chi I1QP lhu(:' TNDN

05

(4.607.999.403)

(6.801.698.576)

r,. Til3n tllu khi.ic lit hO<~l (1Qllg kinh doanll

06

21,830.475.210

162.706.238,946

07

(38.836.310,952)

(90.956,433.217)

20

(2,826,302,855)

31,406,490,265

'. Ticll chi de lllU:\ 85m. x.1y dVng TSCI:) vf, c.lc.: TS dtli 11.).11 kh
21

(61.345.879.786)

(7.915.054.675)

2. Ticnlllllll( lhnnh I)'. nI1l(9n£ b,in TSCEl vi, c:l" TS d"i h')ll kluic

22

230.000.000

;. Ticn chi eho vay.

23

(10.000.000)

I. Ti0n chi khdc tho 110<)1 (IQl1g kinh doallh
,lI'U c1lll)l~n ti~n thu.in lll' 110;)t dc}ng S,ll1

. L LIJU chuyC:n ti~n

xu;i't kinh do;)nh

tu hm)t d()ng (hill tu'
Illua

c.ie cong Cl.' IHj t:tia <.lon vi kh . i c

4. Tien tim hoi cho \'ay, b;inl:).i cac cong. Cl,l nQ clla ddn vi khac
j,

Ticn chi tlall

Il(

g6p vo'n VllO (lon vi kh;ic

,. Ticn tim hoi t1fJlI at g6p v(in vilo lldn vi kh:ic
7. Ti~n llllllJi c.:ho vay.

t:6

tlk

V;\

[(Ji nhll:}n th(tJc.: chia

....tiu chuyri'n ti6n thu.1n ttl' hCHJl dOng dfiu tu'

24

170.200.000.000

25

(176.099.000,000)

(90.000.000.000)

26

192,000,000

188.917.852

27
30

(67,052,S79,7S6)

(97,506,136,823)

31

96.585.500.000

15.000,000.000

:13
34

(44,033.554.800)

(3.000,000.000)

III. Lu'u chuy.j'n ti~n [l( hO;,lt oc')ng t~i chinh

L Ticn thll

lit

pll
c6 phi~-ll.

nh(Lll gtJp ve3'n dli.\ t:l1l1 SCJ hrtt!

:;, Tidn vay ngfln 11<)1\, d~ti h:pl1\h;Jn (\It'.1L:
~,

Tiell chi lnlnQ goc vay

35

1, Tic1\ chi lrii 1\9 (huc (£Ii chinh
6,

Co lltC.l\ii 1\hu
( 1.161.168,000)

36

'_,ll'U

chuyEn ti~n thm1n tu ho<)t o()ng l~li chinh

40

52,551,945,200

11l,838,832,OOO

Lll'U

chuyri'n licn thu'-tn ll'Clng k)' (20+30+40)

50

(17,327,237,441)

(55,260,814,558)

60

53,842,5J 8,968

109,102,547,733

Ticn vfl ttlling dU'(ing li~n d.1u

k5'

Anh 11lfdllg Clla Ihny t10i 1)/ gi;i ho'i do:ii 'Illy dt)i llgo:~i 19
Ti~n V~I tU'cing dtfo'ng ti~n cllt,i

ky

Nguiii ((II' hitiu

~+­

~
Nglly~n Th! Tic'n

785.793

61
70

36,5]5,~~

53,S42,51S,968

.(/' \~ )"'I.~w-: 'c -~,.
4-'- 110,............- ....

Kc' tmin tru'ii'n~

C;;Jjlrli;:i-iIE'it~bi~f~:»'11
"-.1--0 P_~A' . \(t\ ,,[,m 2009
Ii ...,0!?..
~ llJ'¥f>."g:~':t:
ic
kt.t;,.:.
...,,'•.• .., ....
~\~..\ CU C~l /~.
~

~
Vii Thl Il~ch Tuyi:t

Tlll/ye', //IiI/II 'I"'t '/'lIlIg /3deif ,rang 3U lei I'hcin khfil/.:: f!lrt' ((/('!I /'IIi c/I" },(/U cci() lUi."

wI;.~;.!

~

\\.::-"\. '" ID\,,,0 V; .§ I,

~v~.....
/~
'"~
C' --,•. -;;b ~. '-/

"'"

Phan Van TU'i

Trang 12


CONG TY CO PI'IAN

flAu TU'PHA'r TRIEN

CONG NGHIl~P THUONG MAl CD CHI

THUyjh MINH BAO CAO TAl CHINH
Cho nien d(l ket thue ngil)' 31 tll.ing 12 n~im 2007

L

DI\C DIEM I-lOf\T DONG CUA DOANI-l

1

I-nnh tlnl'c s
CONG TY

NGHII~:P

CO PI-IAN DA V TV PI-IAT TRlfZN

CONG NGHIf'l' THV0NG MA I CU CHI
i~p

theD Quyet djnh s62302/Q8-UB ngay 31 th'ing 05 nam 2002 c,h Chl! tich VBND Thanh ph6 H6 Chi Minh v6
vi¢c chuye:'n

c16i

doanh nghi~p nhil mf0c C6ng ty Thu'dng m~i eli Chi thanh Ceng ty

c6

phfin 8fiu 1t( phat tri6n

Ceng nghi~p - Thlfong m~i ell Chi.

C6ng ty
d5u ngay 27 thang 08 nam 2002 va cHing

ky

thay c16i lfin th(( ba ngfly 07 lhang 08 nam 2007 do S6

ke ho"ch

va

V6n di6u l~ c,h C6ng ty: 60.000.000,000 dOng
Tnl scl ho')t dong:

AI'

Ball Trc 2 - Xii Tan An Hoi - Buyen Cli Chi - Thanh ph6 H6 Chi Minh.

kinh doanh: 'Kinh doanh tlu(ong m~i,

2

Llnh

3

Ng?tnh ngh~ kinh doanh

Vt,lC

Xlla't nh~r

khffll.

C(i

so h<:t t;;1ng khu cong nghiQP

HOe,tt u6ng chillh cCla Ceng ty:

- Thu mua, ehe bic'n. kinh dotlnh XlICi't i1h4p kh~u

CaL:

m~t hang n6ng's;;in. th~fc ph,fm, c6ng ngh¢ phfi'm. kim khi

di<;n may. V,)t tI.f nguyen nhien li¢u, khi hoa long (c16i v6i xang d,iu. gaz. chi hoc~t uQng khi chlQC cap gi,i'y phcp
chung nh~n (lCi c1i6u ki¢n kinh doanh thea guy c1jnh Clltl p1uir lu~t), v,}t li<;u xay dvng.
- Mua ban thL1Y hcli s~ln, hang li6u thu cong nghiGp, hang may mfj.e, nang s,tn, lh~fe ph~m, cang ngh~ ph5m. kim
khi c1i<$n molY. hang trang tri n6i that

va

hang tieu dlll1g cno eKp, thic't bi. v~t ttf, nguyen li<$u cae lo<,ti, v~t li9U

xay dVng.
- 8c1u 1Ll' xay dl,tng va kinh doanh cang tflnh cd

- Kinh daanh gic't
- Kinh doanh

so h<,t tnng khu eeng nghi<$p,

1116 hco. trclu. b6 (kh6ng giSt m6 trong khu dan Ctf t~p 1rung t<,ti thanh

uia oc: xay dl,fng

pho'

Ho

Chi Minh).

ohit xLfdng, kho, nha b,i.n V~l cho thue, ehuyEn nhLl'C!og b
- Kinh doanh nhit hang trong khu cong nghiGP'
- Djch Vt,l

l~lO cl(~ng,

- Mua ban xlfdng sue

v~t.

- Xay dtfng e,i.c ceng 11'lnh e6ng Ilghi<$p. d,ln dt.lng,

Bo sung: x5.y d~fng e6ng 11'lnh cnu dlfong. san la'p mfj.t bAng,

- Kinh doanh khach s,)n (kh6ng kinh cloanh l')i tru 50).

- Quang ccio thtfdng m;;:ti.
- D~eh V~I l~ tan.

Thllyth minh nay lit bc3 ph~ll e511 th.:\.nh clm baa caa titi chirth llr Irang 07 d&n lrang 12

Trang 13


CONG TV

I'I·d.N BAU Tv" I'HI\T TRIEN CONG NGHI\:;P THVONG M~l

c6

cD CHI

THUyjh MINI-I BAO CAO TAl CHINH
Cho nien d(I k0't lIllie ng~IY 31 th"ing 12 mim 2007

- Mua biln phc li~ll (kh6ng mua b~il1l~fi lrl) sa), mfac sinh hOZll. van ph6ng phffm.

- Dich V~l v~ sinh cong nghi~p. d!ch Vl,l lrong va cham S- Dich

VI.I

giao nh~n h~ing hOil xw'i't nh;}p khcfu.

4

H;:ic ditim hmJl d()ng trong mim tiJi chlnh c6 "jnh IUI()'ng de'n haD cao lai chinh: khong C{l

5

T6ng sf)" c.in bQ, cong nhan vien

Tong so can b(). cong nhan vit3n ct'ia Cc3ng ty: 84 ngl(oi
Trong (1d, 1l!l/i11 den (Iudn I.v: 15 ngl,(lli

II.

NII':N I:l(l

KI1 TOAN, DON vI TIEN TI~ sD DI)NG TRONG KE TOAN

Nien d(1 kC:' tmin
Nil3n

2

do kc'loan cun Cong ty hftt a.IUll( Jlg~IY Oltlulng 01

Bo'n vi tien t~ sii' dl.lng trong

va ke't thuc ngay 311hiing 12 hang nam.

ke to<111

El5ng Vi~l Nam (VND) Ul(QC Slt d\lng lam uon vi lien l4 u6 gh; 56 kc lo.in.
Ill. CI-IUlN MljC
Chc <1(1
Cong ly

vA CHi~

1:)(')

KE ToAN Ar D~JNG

kc tm, n ,i p dl.1Ilg
or

dl,lng he lh6'ng kc lo,in Vi4l Nom l1tiJic Bi) Ta; Chlnh han hanh thea Quyct Eljnh

so 15/2006/QEl-

BTC ngay 20 lh,ing 03 nam 2006.
2

Tuyen ho"~ vi~c tuan thii chuii'll nll.!'c

kc tmi 11 va che de} ke to~in Vi~t Nam

vc che" de) kc' tmin. chuan mVc
hQp vui nhCfng chLHtn ml!c kt locin quoe te va nhung thong Ie; kc locin ou
Chung ll)i cHi tht.fC hiQI1 cang vi4c k6 10.ln then quy djnh Clia Nh~t nuoe Viql Nam

kc' toan Viql Nam~ phll
Vi~l

Nam Ihtta

nh,~n.

Vi¢c It.fa chqn so li\:lI va thong tin C~ll1 ph~li trlnh bay trong Ban Thuyc't Minh Bela Cao Tid Chloh oU'CJc thtft
hi4nlhco nguycnlilc lC()ng yeu qui u!nh lei Chuiln n1\le 5021 - Trinh hay Baa Cao Tili Chlnh,
BclO clio tAi chinh uff Ut(<.1c trlnh bay 1TI61 c,it:h trung th~(c vft h\1p 11' llnh hinh lui chinh. k~t qua kinh doanh vfl

C.lc luong lien eua donnh nghi9p. D6 thim ban yell ci1u trung thtfc va h9P

ly, c,ie bao cao lai chinh

Ul(C.1c l~p Vfl

lrlnh bay lrcn co sOluan thll va phu hf,ip vc1i de Chuiln mtle kc loan, Chc ui) ke lOlin Vi~l Nam va de quy uinh
co lien quan hi91l h:lnh.

3

Hinh tllll'C kc' toan cip (h.lIlg

Hinh lh,re s6 kc In,in .\p dlIng: Nh')l

ky ehung

Thlly~t milll1l1iJy Iii b(l ph~n dlllhill1h ella bao clio tili chinh llr trang 07 d~J1 trang 12

Trnng 14


CONG TY CO PHf\N l:lAu TU·l'I-Ikr THIEN CONG NGHll~P TI-IU·ONG Mr~1 CU CHI

THUyjh MINH BAO CAO TAl CHINH
Cho nien c:l() ke't tlllie ngilY 31 tlHlng 12 n;1m 2007

IV. cAc cHiNH SACH KE ToAN Ar Dl)NG
1

Nguyen t~c ghi nh4}n c"le khocln ti&n va pllllo'ng phelp chuy€n

u6i ngo(~i

t~

Ti6n va c,le khoiin llfdng chiong lien baa gam tidn m~l t<~i guy, ti6n gui ngan hang,

ticS"

dang chuycn va cae

khaan uall llf ngrtn h<.tn co lht.si h'.lll guc kh6ng qu,t ba 1h,10g. co t1nh thanh khoan eao. co kha nang chuy6n (lei
d6 dang thanh cae hlQng lien xcic dinh va kh6ng c6 nhicu nli fO trang chuyen t16i lhanh ti0n.

Nguyen de Vfl phu'ong pluip chuy0n (..16i cae uong tien kh,ic fa dong liBn Slf dt,log lrang kC" toan: Cae nghi~p V~I
ph'\1 sinh bhng e'\e udn vi li6n 14 kh,\e voi Being Yi4t Nam (YNB) UtI,!e guy ueli thea Iy gi,ilh\(e Ie I')i Ihai ui6m
ph~it sinh nghi9P

tui san va c6ng nQ co goe ngo~i tQ UlI'Qc chuy6n uoi thea ty gi,t hlnh quun
lien Ngan hang vao ngay kct thuc nien u6 kc'to'io. Tfi't eel eelc khoeln ehenh l~eh ty gia th1/c off thl!e hi~n va
Vl.;l.

C,le kho,ln

ml,lC

ehlta thlre hi4n ult<)e kct ehuycn vao b"o e'\o ket gu,l hm)1 u(lng kinh doanh Irong kyo
2

Nguyen lctc ghi nlu} 11 c:ic khm'll1 ph~li tim thu'cing n1<)i va phai lllu khnc

CelC khm\n phai tllll UtrQc trll1h bay trcn bela CetO tfti chinh theo gi~i trj goc tn:r dt.! phong cho cae khmin phcli thu
kh6 dbi.

D\( phbng nd phni Ihu kh6 ubi Ih6 hi4n philn gi'\ Iri dV kicn bi tein Ihal Jo de khonn kh6ng Ull''!e khach hang

thanh tOetn ph~it sinh ucfi voi st; dtfCck khoan pluli thll t~i thoi c.1i6m l~p bang din cloi k6' tm1n,
3

Nguyen hie ghi nlu}n hflng H~n kho

Nguyen t5c ghi nh.}n hang t(~n kho: Hang ton kho dtrQc ghi nh~n thea giei go'c - ban gam chi phi

mUil,

chi phi

chc' hic'n va eac ehi phi li0n quan In,re tic'p kheic phal sinh de eo ull'C;c hang lon kha della ui6rn va lr~ng thai

hi~n t~i - trlr dl,f phbng giam giei va elL,( phong eha hang 16i lhoi.

Phtrdng phap tinh giei trj hang t~n khn:hang ton kho 'hrc,1c ghi nh~n thea nguyen tftc gi'l go'c
Phl(dng ph'ip h')eh loan hang t6n kho: nh,)p In(de xuat Irltoe.

Dl,r phong cho hflng t6n kho t1Lr\1e trich !,}p eho phnn giel tl'! dl/ kic'n

bi t6n theft do cae khoan suy giam trong gia

tri (do giam giu, kem phfi'm ch,ft, 16i thai v,v,) co th6 xay ra doi voi v~t tll', thanh ph5m, h~lng hOi:i ton kho thllQc
quy6n so hu'u ct'ia doanh nghi~p d~ra tren bhng chCrng hQP Iy v6 st.! suy giam gi::i trj V~lO thai di6m I~p h.lng ccln
ooi kc' toano So tang ho~c giam khoan dl/ phong giam gia hang ton kho UlI'Qc ke't chuy0n vao giei von hang ban
trang kY.

Thlly6l millh n~y 1£1 b¢ ph~n cAli th£111h ella bno cno lai chinh ll.l' trang 07 d~n trang 12

Trang 15


CONG TV CO PHI\N DAu TV· PHA-r THIEN c(mG NGHlfc!' THUONG M;\I

cD CHI

THUyih MINH BAO CAO TAl CHlNI-I
Cho nien dO ket thuc ngilY 31 th~ing 12 nam 2007

4

Nguyen de ghi nh~n va kh~'{lI han tai s~in e(l djnh In1'u hlBh

Tai 5,111 c6 dinh Ul(QL: th0 hi¢l1 theo nguyen gi,l tru tli gia tf! haa mon lUy ke'. Nguyen gi,i tfli san co djnh baa
g6m gi,i mua va nhl"tng chi phi co lien quan trtfe tiep den vi~c <1Lfa tili san vaa hO<)1 oQng nhl! dt! kie'n. Cae
khmi.n chi phi phat sinh sau khi tAi san co u!l1h hCfu hinh

un

ho~t oQng nhl( chi phi sl'(a chli'a. b,io hanh va u~i tll

lhl(Ong ghi nh~n van bao cao ho~l c16ng kinh doanh lc.li thoi diem phat sinh chi phI. Trang tntong hQp cae khoan

chi phi nay tl16 hi¢11 r6 se mang le:ti them \
tc trang llfdng lai tu vi¢c Slt d~Jng lui san co c1joh hUll hlnh

vl(ql tfen lrC)ng thcli hO<.lt uQng dU'Qc (Unh gin ban uc1u tl11 Ci.lc chi phi nay dU'Qc v6n hoa nhlf mQt khoiin nguyen
gd tang lhem clia t£li san co dinh hli'u hlnh. Khi lai san (!LfQc ban hay thanh Iy, nguyen gi~i va gia trj haa man

lliy kc c.hJ'Qc xoa s6 va ba't ky cac kho~l.n Wi 16 nan ph,it sinh do thnnh Iy tid sdn c]cu uu
kel qu,l ha:ll lh)ng kinh daanh.

Phtfong phclp kh5u haa tai siio

cn' c1jnh:

khfi'u haa ulf(ic ghi nh~)n thco phuong rlulp (!Lfong th5ng d~fa tren thoi

ginn helu clung lid" linh eua e'te tili siin trang ph'lI11 vi Quyel t1inh 201i12003/QD/BTC ngay 12/1212003 ella BI)

.

Tili Chinh.
Thai gian huu dt.lng l(l>C llnh cho

5

c~ic

nh6m tlli

S~\n

II,I
,.

nht( sau:

Nha xt(eJ'ng. v;:}t ki6'n true

05 - 20

n:lm

Mi.ly mtJc. thic'l hi

07 - 10

n:im

PhltC1ng li~n V~11 liii. truycn Jan

09 - 10

ntln1

Thiet hi. ol.lng e\1 qmln 1y

OS - 10

nam

X::ly dtfng ell h::111 clii dang
X5y d~(ng cd bcin dO' dang phrin ,inh Ci.ic khOc'in chi phi :\hi~n thea nguyen gi,i. Khong tinh hao mi2ln trong giai l1n~n xay dt.tng cd ban

6

Nguyen tftc ghi nlu}n V~l von hml

Glt:

do dang,

khmlll chi phi di vay

Chi phi vay UlfQc ghi nh~n nhtr khm'in chi phi trong nam khi ph(1t sinh. ngo<:Ji trt( khi chi phi nay phkhaii.n yay cho xc1y dt.fng lai san tid dang trong qW\ trlnh d~inh trong giai uO<.tn xay d~l'ng thl

sc

Ul(QC vSn hoa nhtr m0t khoan nguyen gia ctia lai s(1n nay. Chi phi t1i yay

c.ht(1c v6n hoa trong ky kh6ng Utr(jc Vtl'
T)'I I~ von hl)'-1 chi phI oi vay uuc;1c SLt d~lng

14 Hii su5't blnh qUcln gia quycn

CCI::l

c:16 xac u!nh chi phi oi yay dlfC/C von hen lrong ky: Ul(QC tinh theo t)1

c;,ic khOcin yay chu'a tn;, lrong ky clia doanh nghi~p, ngo<:Ji trtt cac khoan yay

ricng bi~t pi1l,lc V~I cho mt,lc arch co m(H titi san df'1 dang.

Thlly~t minh nily Iii bl) phDll cau tbflllh ct'la haC' cao tfti chin!, tlf trang 07 d~1l tnlllg 12

Trang 16


CONG TY

c6 PH!\N n,\u TU·PHkr TRIEN CONG NGHl(,P THtiONG MAl cli CHI

THUYIh MINH BAO CAO TAr CHINH
Cho nien d<) kc't thlie ng~lY 31 thel ng 12 nam 2007

Nguyen t~c ghi nh(sn V~l kh~l'u han hfl't dOng s;;ln d,,1u tu'

7

Ba't t16ng sdn
<.'Ii

gi::i tr! haa man lCiy kc. Nguyen gi;j clia btl dQng san

(J,iu ltt lA toan be) c::ic chi rhlll1~l C6ng ty ph::li bo fa ho~c ginhhm co ut(QC ba't uong san d~111 ltt tioh den thoi cli6m mua ho~c xay dlfng hoan thanh.
CelC chi phi liCn quan <.1~·n b,i't u6ng san c.1fiull( phcil sinh sau ghi nh~n ban cl5u Ut((1C ghi nh4n

In chi

phi lrang kyo

lrtf khi chi rhi n~lY co kh,l nang ch~c.: ch{in lam cho btl c:l6ng s::io d5u Itt 1').0 ra lCJi leh kinh tc' trang 1tfong lai

nhi6u hCln do vi~c Sl'( dt,lOg be1't c.16ng san U~l1 tlf vlfQtlrcn mtfc ho~t dQng lieu chu,fn elil UlfQC u;:\nh gi.1 ban c.1;:lu,
th) c,te chi phi nay cll(QC vo'n hO'1 nhu mQl khodn nguyen gin tang them clia bift uong san t1~lu llC
Khi beft u6ng san (l~u tlf dUQc b,ln. nguyen gin va khall haD luy

ke UlfClc

xo;:\ so va beft

ky

khoan lffi 10 nao rh,lt

sinh dell Ul(lC h ll ch loan vito Ihllnh~r hay chi phi Irong kyo

Nguyen hie ghi nhc~n ce'ic khmln d~u tu' t~i chinh

S

Nguyen ,dc ~~"i ,,"(ilL cdc k/wtlJl d£71l III ngdn 11(111 \'(i dbi h(ln kh(h:
Di~u lLt ngin h::p, vfl d~ti h<:tn kluh: dlfQC ghi nh~n theo giel goc. D~f phong gi,lm gin l1au tlf ng5n h~n, dui h~n

uU'qc I.}p khi gd trj thuffn co th6 thVc hi4n c1W1c giarn xuong tlufp hon g;el g6c.
NHuyen tctc uhi nhan chi phi tni tru'(k

9

~

~.

Chi phi Ira frt/rk 11.gifl1. h(l11.

Chi phi td truck ng~n h()n clui yc'u bao gem: chi phi cong C~l. dl,mg C~l c.1LfC!c tht hi¢n theo nguyen gin va uUClC
ph;:ln

b6 then

phlfdng pluip ulftfng lh5ng trong thc1i h,)n khong qua kh6ng qmi 12th,ing.

Chi phi frn frti(J-c ,Iiii 11(111.

Chi phi tnt tn/ac d~li h()11 chu yeu ban gom: chi phi cong C~l, d~lng

Ul(QC the hi~n theo nguyen gia va Ulfc;JC

Cl,l

phan b6thco phlfong phnp outing lh5ng trong thoi h()n tu 2 nam <.len 5 nam.

10

Nguyen te1c ghi nlte}n chi phi pluii lr~i
Chi rhi phai tnt Ulf(,C ghi nh~Jl d~fa tren e,ic u'(k tinh hQr
dl,lng trong

11

ky

ly

v~

so tien

phiii tra cho cae h~lng hoc\' dich Vl,l

gem nhlfng chi rhi sau: lien lhue u,l't pluti tra cho nha m1ck, e,lc chi phi phai

Nguyen tne glti nhc~n Yf)n cluj

S()"

tra

kh,ic....

hUll

Vo'n
Thlly0t minh !lily 1.1 bl) ph~n cAll thallh ell,1 b,10 Clio tl1i chillh tCr Irollg 07 0611 trang 12

Trang 17

ufi sCt


CClNG TV CO PH,\N oAu TU'I'H,\T TIUEN CONG NGI-III~;I' T1-Ilf0NG M,~l

cD CHI

THUYET MINH BAO CAO TAl CHINH
eha nien de} kC(t tlnic ngil)' 31 tluing 12 mim 2007

Th~ng dt( vo'n c6 J1h~n t:!liQc ghi nh~n thea so chenh l~ch IOn hon ho~c nho hdn giua gia th~(c t\3' phat h~lnh va

mGl1h gi,i <:{~ rhic'u ph,it hi\nh l~n

u.iu.

pluil hanh h6 sling ho~c l.ii ph,it hanh

c6 phiC'u

Von kluic clin chti sO' hl"fu: (htgc ghi nh~n theo gin tr! con I~i giua gi,i trj hQp

Iy cun

ngan quy.
cae l~li san nh6n Ul!QC do

bie'u. lZing, sal! khi trlf eli thue phai I1QP lien quan ue'n cae tAi san nay.

Ghi nh,jn cae khoan eh6nh I';eh ty gi" hoi c1o"i: Chenh Ic;eh ty gia ph"l sinh lrang ky vi, ehenh I';eh c1anh gi" I~i
cuoi ky lien quan den ho'}.t c.1Ql1£ U.iUllf xuy dl.fng <.1u'C,1c phNguyen t5e ghi nh~n I\li nhu~n chua ph,)n phoi: c1li,!e ghi nh~n la so I\li nhu~n (hoite 16) lil k61 qua hO,1 c10ng
kinh doanh ella doanh nghi':;p ,au khi II'V (-) chi phi lhu6l11l1 nhitp doanh nghiep eiIa ky hi';n hanh va cae khoan
c1i6u ehinh do ap d\1I1g h6i t6lhay c16i ehinh s"eh k6Io"n va c1i6u ehinh h6i to sai sOllrC)ng y6u ella cae nam
trl(ck.

Nglly~n t5f.: trich l~p Ceil: khonn

Jt.t trG'. e,lc quy Itt lQi nhll~n saulhuc: Can elf vao quy chc'tai chinh ella Cong ty

Nguyen de va phu'()'ng ph.ip ghi nlH)n DOClllh lim

12

J)OGl1h

t1w

lUlu

hang

Khi bein hftl1g hoa lhanh phfl'Ol, dounh lhu uUQc ghi nh:}n khi phun lhang hoa uo (lLf\1c chuy6n ginn eho ngl(oi 11111Cl va kh6ng cbn t(1n t'.\i ye'u

llc'n vi¢c thnnh 10;111 ti0n. chi phi kt.:mlhcn ho~c khii nang hang hell1
J)Oflllh

tlw cling eii.f) dicit.

bi

Vil

lC}i ieh g~n li0n vl1i vi¢c sd hUll

to' kh6ng ch~c chftn

clang k6 lien quan

ira l'.\i.

11(/.

Doanh thu c.hrqc ghi nh~}n khi khong con nhung yell to kh6ng chae ch~n (hing k6 lien quan cleo vi¢c thanh toan
lien ho~c chi phi kcm thea. Truong hQp dich Vt,1 c1lfQc lhl.fc hi~n lrong nhi6u k)'

thll trong t((ng

ky

kc tmin

l1t(Qc thvc hi4n can cl( vilo t)/ 1~ hoftn thilnh djch V9 t,~i ngay clI5i

lhi vi(:c Xclc ujnh doanh

kY·

DOflllh Ihu hO(l.l ll(1llg tid c"fJlh

Doanh thu c1li\le ghi nh~n khi li6n liii phal sinh lren co sa lrieb lruoe (co linh den l(ii llle mit lai san c1em I,i) lrv
khi kh,l n5ng thll hoi lien 15.i kh6ng chfic chfin.

N6u khong th6 x,ic dinh c1li\lc k6l qU'1 h\lp c1ung mol deh eh{,e eh{,n, doanh lhu
tb6' lhu h,3i l1li(JC ella e'le chi phi c1a c1l(,1e ghi
13

sc chi c1li\le ghi nh~n a !TIlle co

nh~n,

Nguyen tctc V~I pllllO'ng pl1
Thuc' lhu nh4p doanh nghi<;p Ut(qc x,ic ujnh lrc3n IQi nhtH}n (10) ciia nam hiGn hanh bac gam thuc lhu nh:}p hi¢n
hanh va thllc3' lbll nh~p hoan I~i. Thlle lbll nh~p doanh nghi~p uUQc ghi nh~n lrong b,io cao kelt qua hO'.1t (1<')ng

kinh doanh,

Thuy&t mil1h nay lit be) ph~ll cAu thanh cun bflU C{IO titi chinh tlr trang 07 (h~n trang 12

Trang 18


CONG TV CO PI-LI.N 'E>AU TU- PI-JAT nu EN CONG NGI-III~:P THUONG M"I

cli

CHI

THUYlh MINH BAO CAO TAl CHINH
Cho nien d(1 kct thLie ng~IY 311h.ing 12 nam 2007

Thucf lhu nh:}r> hi~n hftnh: IfI khoan thue dtf kic'n phai nop dl.fa trcn lhu nh,}p chill thue' trung nam. Slr d~lng c~ic

mu'c thue' SlI:1't va c,h: ll\~t lhlle co hi~ll l~(c dc'n ngay h}p h,ing din d6'i kc tmin. va Ci.lc khoan tEal! chinh thuef
phcli l1V.

THONG TIN

BO SUNG CHO CAC KI-IOf\N MI)C TRiNH lit- Y TRONG liANG CAN DOl KE TOAN

Ti~n vii c.ic kho.in hieing (llI'ring lien

1.I

Tid"
Ticn

O1(ll

Tic n gii'i ngn n hft ng (VND)

+ NH Nllng nghicp & PTNT Vic' NUll! (CN CLi Chi)
+ NH Ddu la & Phdr Irie'n TP.

+ NH Ngo1li

111/.(llngVi~r

1M Chi Minh

NaIlL

+ NH DdnlLl & Phd I rrifn (eN 7,;n Binh)
+ NH TMCP Vicr

Ii

+ NH EXIMI3ANK
+ NH NgoILi rhL(llIIg (CN 7;;n Binlt)

Ticn

gl~(i ngell1 h~lng

+ NH Dr!o

"i &

(USD)

Phd, Irie'n TP. HI! Chi Minh

+ NH Ngoui Iln(IIngVi&r NlI!n
+ NH EXIMI3ANK

+ NH TMCP Vicr

Ii

Ci)ng

1.2 Cele kho;lll tllo'ng chio'ng ti~ n
- Tien gt'ri e6 ky hZtIl
+ NH ViCr

Ii

C(lng

1ftI' dt.t phong gi,lJ11 gi,i dju

tLI'

20.000.000,000

35,500.000.000

20.000.000,000

35,500.000.000

20,000,000,000

35,500,000,000

36,5J 5,281 ,527

53,842,5J 8,96S

31112/2007

OliO lI2007

3,801,940.564

3.202.985,350

3,801,940,564

3.202.985.350

ngjn h~.ln (-)

'['('':;n o celll"
'" . ~

Cole kho~in ph,ii tllu ngfJn 11.'11

2

2.1

Ph" i thn kh,ich h" ng
Khtich I/(ing 'rong mMc

Thuy~t minh nity h1 bt5 ph~11 cAll thall!l ella bao do tai chrnh lif tr:mg 07 d~n trang 12

Trang 19


CONG TY CO PH'\N DAU TU' pI-Ikr TR]EN CONG NGHII~;I' THVONG M,\I

cD CHI

THUyih MINH BAO CAO TAl CHINH
Cho nien de) ke't thlie ng~lY 31 th~lng 12 nam 2007

2.2 Tni tru'6'c ngu'o'j

ha 11

Khch.'h hiln,t!. frong

I1I((JC

2.3 PJ,,1i thu kh,ic
- Ph" i thll kh,\c

10.80 1.920

4.500,090

10,801,920

4,500,090

2.182,474,316

951.278.749

2.182.474.316

951.278.749

+ Cllllg Iy TNHH xily dr,tng TM Helm Nghi

230,000,000

+ Cling '." TNHH xl1y d{fng La Qutlng

160.000,000

+ PI,,)i Ihll XN DV khu Cllllg nghi¢p

112.444,297

+ Phdi 1lllIlhue' CTCT Nhd hdngHo{/ Viell Till' Bdc

128.860,218

+ Phdi thl/ XN . n ly d{fng kinh do{/nh dja

351.580.562

194.332,774

367.613.600

253.275.900

(1'(.'

+ L~ phi xc'ing eMu

+ PI,,)i Ihlt ellllg

I)'

TNHH eft khi Be;, Thein"

160.000,000

496,175.000

+ Phdi tll/1 QllY xri h(ji c(ing 'y

180.000.000

+ Cdc; kho£ln "hdi rhu kJuic:

385.800.639

113.670.075

5,995,216,800

4,158,764,189

5,995,216,800

4,158,764,18\1

31/12/2007

0l/OJl2007

6.667.590.965

3.097.330.061

99.505.651

118.683.066

4.087,445

7.190.000

52.414.028

105.826.986

2.096.524.240
- .
8,920,122,329

2,032.282.137

tJ
Tt)nneo CC)l1
• I:'

2.4 D,!' phbng phai tim kho ubi (-)

Gi.1 lrj tl111::1n cclc khmin phiii thu ng.in h<:\n

3

H~)ng ton kho

H~1I1g

mlla dang di ultong

Nguyen li9tJ.
Cong

Ct,l, d~l

Chi phi

v~t

li411

ng C~I

san xu,l't do

dang

Thanh ph5m t6n kho
H~i ng

hOiI

Ci111 H

. "

DV phung giam gii:1 hang ton kho (-)

C<}ng gi:ci tri thll~n hang H~n kho

Thuy6t minh nay 13 bQ rh~n cAulhanh clla baa caa tid chinh lir tntng 07 d~n trang 12

-_

._--

-

_.

8,920,122,329

...

---

5,361,312,250
...

--

-

-

5,361,312,250

Trang 20

CONG TY CO PH'\N DAU TU'PHAT TRI EN CONG NI;HI(;P TIHl0NG M.~I

cD CHI

THUYlh MINH BAO CAO TAl CHINH
Cho nien <1(1 kct thlie ngay 3J tlulng 12 n~m 2007

'I""
" I l~ln 1I
'
HI san ngan
\. lac

4

Nam 2007
4.1

Nam 2006

Chi phi tl"<1 tnl(lc ngrt n Ill) n

Sc') d~lI nJm

526.379.698

714,582.820

Ph,it sinh trong nam

1,530.594.396

324.818.598

Trll: Ke'l chuyeSn chi phi trtlng ky

2.056.974.094

513.02l.720

Trll: Kc't chuyeSn gi;\m kh,,"

So cuoi na

526.379.698
526,379,698

111

4.2 Thlle GTG T
31112/2007

Thlle' GTGT <1tt(ic klHlu lrlt ciIa h"ng hoa dich

OliO J12007

307,242,923

Vl.1

COng

307,242,923

ng,,1 n h~.l n kh.lc

31/12/2007

0110] 12007

-Taml(n u
.
"
Cfm
. u

30,374.050

150.794,050

30,374,050

150,794,050

'J'(1ng C(.ng

337,616,973

677,173,74R

4.3 Tid sil It

~

5

Tid s.i n ctl' d,nh

5.1

T~li siin cf. djnh hUll hinh: (chi

tic't

H,li

Phl.l l~.lc 0 I tralli; 31 l.:lkl h:io c,lo nay)

5.2 Tai s.ln df djnh VQuy~n

sli" dt,lIlg da't

Tfing c<)ng

Nguyen ghi
Ngay 0110112007

58.756.309.738

58,756.309.738

- /vltw 'rong mil1/.

58,837.870.449

58,837.870.449

117,528.030,187

117,528,030,187

66, \50.000

66.150.000

Ngay 01/01/2007

4.546. 72l. 146

4.546.721.146

- Ktutu hlw , rlJng I/llm

1.480,742,049

1.480,742,049

. Chuya'n song

/)6"

d(;/1,g sdn ,1da

H(

Ng,'y 31112/2007

Gi.i trj hao mOil luy

ke

. K/u7'u hoo chuyt/n s({n~ /;(7'1 c1()ng Stln. ddu

'Ii

5.986,589.304

40.873.89 J

40.873.891

Ngay 01/01/2007

54.209,588.592

54.209,588,592

Ngay 3J112/2007

25,276.109

25,276,109

Ngay 3111212007

Giit tri cC)Jl

I~li

Thlly~l rninh n:1Y Iii b<,i ph~n cAll thanh ella b~o cito tal chillh Ilr ti"ang 07 d6n trallg 12

Trang 21