Báo cáo tài chính hợp nhất quý 4 năm 2014 - Tổng Công ty Xây dựng Công trình Giao thông 1 - CTCP
Bạn đang xem bản rút gọn của tài liệu. Xem và tải ngay bản đầy đủ của tài liệu tại đây (2.48 MB, 24 trang )
TONG CONG TY XDCT
GIAO THONG 1 - CONG TY CP
CONG HOA XA HOI CHU NGHIA VIET NAM
Doc lap - Ty do - Hanh phuc
S6: 0 1 5 8 /TCT-QLV
V/v: Cong bo thong tin dinh ky tren
cong thong tin dien tu cua
UBCKNN
Ha Noi, ngay -/<3 thang 02 nam 2015
CONG BO THONG TIN TREN CONG THONG TIN DIEN TlT CUA
UY BAN C H L T N G KHOAN NHA N l T ^ C
Kinh gui: Uy ban Chiing khoan Nha nuac
Ten cong ty: Tong cong ty Xay dung cong trinh giao thong 1 - Cong ty CP
Tru so chinh: 623 La Thanh - phuang Thanh Cong - Ba Dinh - Ha Noi
Dien thoai: 043.8350930
Fax: 043.7721232
Nguai thuc hien cong bo thong tin: Can Hong Lai
Dia chi: So 24A, ngo 84, pho Chua Lang, phuong Lang Thugng, Dong Da, Ha Noi.
Dien thoai: 0913203439 - 043.8350099
Fax: 043.7721232
Loai thong tin cong bo: • 24h • 72h • Yeu cau • Bat thuang • Dinh ky
Noi dung thong tin cong bo gom:
- Bao cao tai chinh Cong ty me Quy IV/2014 - Tong cong ty xay dimg cong trinh
giao thong 1 - Cong ty CP.
- Bao cao tai chinh Hop nhat Quy IV/2014 - Tong cong ty xay dung cong trinh giao
thong 1 - Cong ty CP.
(Chi tiet xem file va ban gui dinh kem)
Chung toi xin cam ket cac thong tin cong bo tren day la dung su that va hoan
toan chiu trach nhiem truac phap luat ve noi dung cac thong tin da cong bo.
Nai nhan:
p
Nhu tren; J U ^
- Chii tich HDQT (b/c);
- Truang BKS (b/c);
- Phong TCKT;
Website Ciencol;
- Luu: QLV&TDDT, VP.
NGirdi T
:ONG BO THONG TIN
DOC
6ng Lai
TONG
CONG TY XAY DlTNG CONG TRINH GIAO THONG I
BAO CAO TAI CHINH HOP NHAT
QUY 4/2014
Ha Noi, thang 2 nam 2015
TONG CONG TY XAY DUTVG CTGT 1 - CONG TY CP
s6 623 La Thanh, quan Ba Dinh, TP thanh ph6 Ha Noi
BAO CAO TAI CHINH H O P NHAT
Quy 4/2014
MUC LUC
TRANG
BAO CAO CUA BAN TONG GIAM DOC
2-3
BANG CAN DOI KE TOAN HOP NHAT
4-5
BAO CAO KET QUA HOAT DQNG KINH DOANH HOP NHAT
6
B A O C A O LLTU C H U Y E N T I E N T E H O P N H A T
7
T H U Y E T MINH B A O C A O TAI CHINH H O P N H A T
1
8-23
TONG CONG TY XAY DU>^G CTGT 1 - CONG TY CP
s6 623 La Thanh, quan Ba Dinh, TP thanh ph6 Ha Noi
BAO CAO TAI CHINH HQfP NHAT
Quy 4/2014
BAO CAO CUA BAN TONG GIAM DOC
Ban Tong Giam doc Tong Cong ty Xay dung Cong trinh Giao thong 1 (goi tat la "T6ng Cong ty") de trinh
bao cao nay ciing vdi Bao cao tai chinh hap nhdt cua T6ng Cong ty Quy 4/2014
HQI
DONG QUAN
TRI
VA BAN T O N G GIAM DOC
Cac thanh vien ciia Hoi dong quan tri va Ban Tong Giam doc Tong Cong ty da dilu hanh Tong Cong ty tii
ngay 30 thang 4 nam 2014 d§n ngay lap bao cao tai chinh nay g6m:
Hoi dong quan tri
6ng Pham Diing
6ng Can Hong Lai
6ng Nguyen Van Bao
6ng Pham Ngoc Hoa
Ong Pham Viet Khoa
Chu tich Hoi dong quan tri
Uy vien Hoi dong quan tri
Uy vien Hoi dong quan tri (da chuyin cong tdc tic ngay 07/10/2014)
Uy vien Hoi dong quan tri
Uy vien Hoi dong quan tri
Ban Tong Giam doc
Ong Can Hong Lai
Ong Nguyin Van Bao
Ong Nguyen Truang Long
Ong Pham Quang Duang
Ong Nguyen Duy Thang
Ong Nguyin Ngoc Hoa
Tong Giam doc
Pho Tong Giam doc (da chuyen cong tac tic ngay 07/10/2014)
Pho Tong Giam doc
Pho Tong Giam doc
Pho Tong Giam d6c (bS nhiem ki tic ngay 30/06/2014)
Pho T6ng Giam doc (bd nhiem ke tic ngay 17/09/2014)
TRACH NHIEM CUA BAN TONG GIAM DOC
Ban Tong Giam doc Tong Cong ty c6 trach nhiem lap Bao cao tai chinh hap nhit hang nam phan anh mot
each trung thuc va hop ly tinh hinh tai chinh ciing nhu k6t qua hoat dong kinh doanh va tinh hinh luu chuy6n
tien te ciia Tong Cong ty trong nam. Trong viec lap cac Bao cao tai chinh hap nhat nay. Ban T6ng Giam d6c
dugc yeu cau phai:
• Lira chgn cac chinh sach ke toan thich hop va ap dung cac chinh sach do mgt each nhdt quan;
• Dua ra cac xet doan va uac tinh mgt each hgp ly va than trong;
• Neu ro cac nguyen tic kk toan thich hgp c6 dugc tuan thii hay khong, c6 nhiing ap dung sai lech trgng
yeu can dugc cong bo va giai thich trong Bao cao tai chinh hgp nhat hay khong;
• Lap Bao cao tai chinh hgp nhat tren ca sa hoat dong lien tuc trir truang hgp khong th6 cho ring TSng
Cong ty se tiSp tuc hoat dong kinh doanh; va
• Thiet ke va thuc hien he thong kiem soat ngi bg mgt each hiJu hieu cho muc dich lap va trinh bay Bao
cao tai chinh hgp nhat hgp ly nham han che nii ro va gian Ian.
Ban Tong Giam doc Tong Cong ty chiu trach nhiem dam bao rang so kk toan dugc ghi chep mgt each phu
hgp de phan anh mgt each hgp ly tinh hinh tai chinh ciia T6ng Cong ty a bit ky thai di6m nao va dam bao
rang Bao cao tai chinh hgp nhat tuan thii cac Chuan mire ke toan Viet Nam, He thdng kS toan Viet Nam va
cac quy dinh hien hanh c6 lien quan tai Viet Nam. Ban T6ng Giam d6c cung chiu trach nhiem dam bao an
toan cho tai san ciia Tong Cong ty va thuc hien cac bien phap thich hgp de ngan chan va phat hien cac hanh
vi gian Ian va sai pham khac.
2
T O N G C O N G T Y X A Y DU>JG C T G T 1 - C O N G T Y C P
BAO C A OTAI CHINH H Q P NHAT
s6 623 La Thanh, quan Ba Dinh, TP thanh ph6 Ha Noi
BAO CAO CUA B A N T O N G GIAM DOC
Quy 4/2014
(TIEP THEO)
Ban Tong Giam doc xac nhan rang Tong Cong ty da tuan thu cac yeu cau neu tren trong viec lap Bao cao tai
chinh hgp nhat.
|]y^^hdj|n cho Ban Tong Giam doc.
TONG CONG TYVC^
^ C a n Hong^Lai
Tong Giam doc
Ngay 14 thang 03 nam 2015
TONG CONG TY XAY DlTNG CTGT 1 - CONG TY CP
s6 623 La Thanh, quan Ba Dinh, TP thanh ph6 Ha Noi
BAO CAO TAI CHINH HQP NHAT
Quy 4/2014
BANG CAN DOI KE TOAN HOP NHAT
Quy 4/2014
TAISAN
1
A - TAI SAN NGAN HAN
(100)=110+120+130+140+150
I. Tien va cac khoan tirong dirong tien
I.Tien
2. Cac khoan tuong duang tidn
II. Cac khoan dau tir tai chinh ngan han
1. Dau tungJn ban
III. Cac khoan phai thu
1. Phai thu khach hang
2. Tra truoc cho nguai ban
3. Phai thu noi bo
4. Cac khoan phai thu khac
5. Du phong cac khoan phai thu kh6 d6i (*)
IV. Hang ton kho
1. Hang ton kho
V. Tai san ngan han khac
1. Chi phi tra tnioc ng4n han
2. Thue GTGT dugc kha'u trir
3. Thue va cac khoan phai thu Nha nuoc
4. Tai san ngSn han khac
B - TAI SAN DAI HAN
(200 = 210 + 220 + 240 + 250 + 260)
I- Cac khoan phai thu dai han
1. Phai thu dai han cua khach hang
2. Phai thu dai han khac
II. Tai san c6 dinh
1. Tai san c6 dinh hum hinh
- Nguyen gia
- Gia tri hao mon luy ke (*)
2. Tai san c6 dinh thue tai chinh
- Nguyen gia
- Gia tri hao mon luy k^ (*)
3. Tai san co djnh v6 hinh
- Nguyen gia
- Gia tri hao mon luy ke (*)
4. Chi phi xay dung co ban do dang
IV. Cac khoan dau tu tai chinh dai han
1. Dau tu vao cong ty lien ket, lien doanh
2. Ddu tu dai han khac
3. Du phong giam gia CK d£u tu dai han (*)
V. Tai san dai han khac
1. Chi phi tra tru6c dai han
2. Tai san dai han khac
TONG CONG TAI SAN (270 = 100 + 200)
MA SO
2
100
110
111
112
120
121
130
131
132
133
135
139
140
141
150
151
152
154
158
200
210
211
218
220
221
222
223
224
225
226
227
228
229
230
250
252
258
259
260
261
268
270
4
THUYET
MINH
J
vol
V02
V03
MAUBOIa-DN/HN
Dan vi: VND
SO CUOI QUY
SO DAU NAM
5
4.370.840.351.481
808.667.962.089
651.370.747.521
157.297.214.568
208.833.785.779
208.833.785.779
2.128.796.560.685
1.525.634.573.539
453.326.737.638
72.840.968.325
125.967.015.690
(48.972.734.507)
817.686.124.754
817.686.124.754
206.340.616.459
3.248.300.827
30.109.094.724
8.511.785.047
164.471.435.861
690.393.735.751
485.036.264.805
317.453.599.411
167.582.665.394
57.780.058.671
57.780.058.671
2.418.314.016.087
1.664.053.408.752
436.056.444.701
215.327.854.666
156.592.032.743
(53.715.724.775)
1.135.368.098.692
1.135.368.098.692
274.341.913.226
34.711.778.359
33.692.409.629
571.485.682
205.366.239.556
1.224.633.752.962
351.762.000
104.687.000
247.075.000
288.964.504.886
215.556.237.305
629.500.223.951
(413.943.986.646)
104.687.000
104.687.000
792.224.315.239
692.035.858.656
1.403.168.368.164
(711.132.509.508)
3.657.359.307
(3.657.359.307)
13.836.260.080
15.492.389.968
(1.656.129.888)
59.572.007.501
326.809.880.648
260.338.401.396
66.033.876.658
437.602.594
74.267.588.217
72.694.032.183
1.573.556.034
4.860.718.785.517
3.657.359.307
(3.657.359.307)
14.842.835.305
16.250.198.168
(1.407.362.863)
85.345.621.278
237.008.055.466
197.054.953.973
40.390.704.087
(437.602.594)
195.296.695.257
191.032726.575
4.263.968.682
5.595.474.104.443
-
V04
5
4.170.325.049.766
-
T O N G C O N G T Y X A Y DITNG C T G T 1 - C O N G T Y C P
BAO CAO TAI CHINH H O P NHAT
s6 623 La Thanh, quan Ba Dinh, TP thanh ph6 Ha Noi
Quy 4/2014
BANG CAN DOI K E T O A N H O P N H A T (TIEP THEO)
Quy 4/2014
NGUON VON
MA SO
I
2
A - NO PHAI TRA (300 = 310 + 330)
I. Ng ng^n han
1. Vay va ng ngSn han
2. Phai tra ngircri ban
3. NgUoi mua tra tifin tnioc
4. Thue va cac khoan phai n6p Nha nir6c
5. Phai tra c6ng nhan vien
6. Chi phi phai tra
7. Phai tra noi b6
8. Cac khoan phai tra, phai nop ngta han khac
9. Du phong phai tra ngSn han
10. Quy khen thuong va phiic lgi
II. Ng dai han
1. Phai tra dai han noi bo
2. Phai tra dai han khac
3. Vay va no dai han
4. Doanh thu chua thuc hien
5. Quy phat trien KH va cong nghS
B - VON CHU S6 HUU (400 = 410 + 430)
I. Von chu so hiiru
1. Von d^u tu ciia chii so hiiu
2. Chenh lech danh gia lai tai san
3. Quy d^u tu phat tri^n
4. Quy du phong tai chinh
5. Quy khac thuoc von chii sb hm
7. Lai nhuSn sau thuc chua phfln ph6i
8. Nguon von dSu W XDCB
9. Quy h6 trg sap xep doanh nghiep
C. I.rtI iCH CO DONG THIEU SO
^0010<1^^;7^:QNG CONG NGUON VON
Cin Hong Lai
Tong Giam doc
Ngay 14 thang 02 nam 2015
300
310
311
312
313
314
315
316
317
319
320
321
330
332
333
334
338
338
400
410
411
415
417
418
419
420
421
422
439
440
V6 Thanh Cong
Ke toan tru-ong
5
THUYET
MINH
3
V05
V06
V07
MAUBOla-DN/HN
Dan vi: VND
SO CUOI QUY
SO DAU NAM
5
4.019.034.559.437
3.967.381.087.490
301.217.081.605
1.373.803.594.527
1.461.426.687.761
222.459.879.433
56.865.859.177
116.178.342.014
78.611.616.190
333.266.308.779
17.418.760.674
6.132.957.330
51.653.471.947
31.845.143.470
18,738710744
1.069.617.733
761.121.663.916
761.121.663.916
700.000.000.000
-
2.655.950.820
2.655.950.820
1.062.380.328
54 747-381.948
80.562.562.164
4.860.718.785.517
5
4.982.677.643.274
4.348.261.576.763
562.378.447.906
1.598.754.471.498
644.244.669.181
271.902.186.905
132.357.836.550
254.510.735.607
342.852.269.334
523.419.938.657
17.418.760.674
422.260.451
634.416.066.511
7.071.388.925
45.713.372.842
441.532.445.145
139.960.523.697
138.335.902
437.938.190.034
437.938.190.034
337.769.759.563
82.473.101.225
17.024.029.553
13.835.669.169
45.540.704
(43.639.967.305)
3.191785.848
27.238.271.177
174.858.271.135
5.595.474.104.443
Nguyen Thj Bfch Hanh
NgiTffi lap bilu
T 6 N G CONG T Y XAY DlTNG CTGT 1 - CONG T Y CP
so 623 La Thanh, quan Ba Dinh, TP thanh ph6 Ha Noi
BAO CAO TAI CHINH HOP NHAT
Quy 4/2014
BAO CAO KET QUA HOAT DONG KINH DOANH
Quy 4/2014
HOfP NHAT
MAU B 02a - DN/HN
Dan vi: VND
QUY 4
LUYKEDENKYNAY
Ma so Thuyet
CHI TIEU
minh
NAM 2014
NAM 2014
NAM 2013
1
2
3
3
3
2.431.068.775.876 5.526.976.544.135 5.980.696.783.536
1. Tong doanh thu ban hang va cung cap dich vu 01
2. Cac khoan giam trir doanh thu
02
0
1.836.958.444
2.608.046.269
3. Doanh thu thu& ban hang va cung c^ip DV
10 VI. 1 2.431.068.775.876 5.525.139.585.691 5.978.088.737.267
4. Gia v6'n hang ban
11 VI.2 2.292.584.463.016 5.229.130.383.935 5.756.823.790.108
5. Loi tlic gop \i ban hang va cung dp dich vu
20
138.484.312.860 296.009.201.756 221.264.947.159
6. Doanh thu hoat dong tai chinh
21 VI.3
17.573.513.970 62.081.454.031
48.109.379.966
7. Chi phi tai chinh
22 VI.4
22.476.802.642 52.224.157.553 114.186.709.603
- Trong do chi phi Ngan hang
23
10306.483.659 35.246.688.353 95.034.959.042
8. Chi phi ban hang
24
14.689.659
110.712.102
6.127.129.425
9. Chi phi quan ly doanh nghiep
25
85.167.101.484 225.543.843.887 150.519.888.018
10. Loi tlic thudn tii hoat dong kinh doanh
30
48.399.233.045 80.211.942.245
-1.459.399.921
(20+(21-22)-(24+25))
0
0
0
11. Thu nhap khac
31
23.677.251.924 50.958.391.518 119.272.161.976
12. Chi phi khac
32
17.026.130.945 38.744.323.363
58.874.952.594
13. Loi tlic khac
40
6.651.120.979 12.214.068.155
60.397.209.382
14. Tong loi nhu|n ke toan tnr6c thu^
50
55.050.354.024 92.426.010.400
58.937.809.461
15. CF thue'TNDN hien hanh
51
12.242.525.194 20.043.660.158
13.407.341.135
16. CF thue thu nhSp hoan lai
52
0
0
0
16. Lqi tlic sau thuc thu nhap doanh nghiep
60
42.807.828.830 72.382.350.242
45.530.468.326
76.7 Ld nhitan sau thue ciia codong thieu so 61
4.632.099.162 9.43L789.167
8.959.561149
16.2 Lai nhuan sau thue cua codong me
62
38.175.729.668 62.950.561.075 36.570.907.177
Can Hong Lai
Tong Giam doc
Ngay 14 thang 02 nam 2015
Vo Thanh Cong
Ke toan tru-ong
6
Nguyen Thj Bich Hanh
Nguffi lap bieu
CONG TY XAY DUlVG CTGT 1 - CONG TY CP
s6 623 La Thanh, quan Ba Dinh, TP thanh pho Ha Noi
BAO CAO TAI CHINH HOP N H A T
Quy 4/2014
TONG
BAO CAO Ll/U CHUYEN TIEN TE HOP NHAT
Quy 4/2014
MAU B 03 - DN/HN
Dan vi: VND
Ma so Luy ke tir dau nam den Luy ke tir dau nam den
CHi TIEU
1. LUU CHUYEN TIEN TlT HOAT D Q N G KINH DOANH
1. Loi nhuan ke toan tru-oc thue
2. Dieu chinh cho cac khoan:
Khau hao tai san co dinh
Cac khoan du phong
L6, lai tii hoat dong dau tu
Chi phi lai vay
3. Loi nhuan tir hoat dong kinh doanh
Tang, giam cac khoan phai thu
Tang, giam hang ton kho
Tang, giam cac khoan phai tra
Tang, giam chi phi tra truac
Tien lai vay da tra
Thue thu nhap doanh nghiep da nop
Luu chuyen tien thuan tir boat dong kinh doanh
II. LUU CHUYEN TIEN TlT HOAT D Q N G D A U T U
1. Tien chi de mua sam, xay dung TSCD va TSDH khac
2. Tihn thu tu thanh ly, nhugng ban TSCD va TSDH khac
3. Tien chi cho vay, mua cac cong cu ng cua dvi khac
4. Tien thu hoi cho vay, ban lai cong cu ng cua dvi khac
5. Tien chi dau tu gop von vao dan vi khac
6. Tien thu hoi dau tu gop von vao dcm vi khac
7. Tihn thu lai cho vay, co tiic va lgi nhuan dugc chia
Luu chuyen tien thuan tir hoat dong dau tir
HI. LlTU CHUYEN TIEN TU" HOAT DONG TAI CHINH
1. Tien thu tir nhan von gop cua chii sa hiJu
2. Tien vay ngan han, dai han nhan dugc
3. Tien chi tra ng goc vay
4. Co tlic lgi nhuan da tra cho chu so hihi
Luu chuyen tien thuan tir hoat dong tai chinh
Luu chuyen tien thuan trong nam
;^rajj^tv(rag du-omg tien dau nam
Jienrva-^rqw^dtfong tien cuoi nam
cuoi ky nay
cuoi ky trvac
01
92.426.010.400
-
58.937.809.461
02
03
05
06
45.105.123.806
(4.742.990.268)
(17.943.946.832)
35.246.688.353
90.438.909.948
(309.860.857.049)
(40.760.644.027)
95.034.959.042
09
10
11
12
13
14
289.517.455.402
317.681.973.938
(963.643.083.837)
118.338.694.392
(33.702.019.557)
(20.590.304.602)
(272.085.169.410)
298753.619.690
139.511.106.501
29.426.489.727
(95.034.959.042)
(13.364.480.671)
08
20
-
153.544.491.895
(138.852.792.369)
-
(106.209.822.625)
(19.003.215.830)
-
21
22
23
24
25
26
27
(43.206.371.565)
2.083.252.171
(11.200.969.198)
(21.200.000.000)
(101.551.200.187)
183.891.883.785
37.225.259.212
(35.812.200.449)
6.710.834.510
(7.112.250.000)
48.008.502.079
(52.763.500.000)
16.083.968.496
32756.817.684
31
33
34
34
458.398.284.693
775.488.676.761
(803.999.776.019)
(13.444.550.000)
948.035.973.388
(875.936.649.401)
(14.466.367.213)
30
40
50
60
70
46.041.854.218
416.442.635.435
323.631.697.284
485.036.264.805
808.667.962.089
7.872.172.320
-
57.632.956.774
46.501.913.264
438.534.351.541
485.036.264.805
G\AOTHOUi
CONG,
long Lai
T6ng Giam d6c
Ngay 14 thang 02 nam 2015
V6 Thanh Cong
Ke toan truong
7
Nguyen Thi BicK^anh^
Nguffi lap bieu
TONG CONG TY XAY DUNG CTGT 1 - CONG TY CP
so 623 La Thanh, quan Ba Dinh, thanh pho Ha Noi
THUYET MINH BAO CAO TAI CHINH (TIEP THEO)
BAO CAO TAI CHINH HOfP NHAT
Quy 4/2014
MAU B 09 - DN/HN
Cac thuyet minh nay Id mot bo phan hap thanh vd cdn duac doc dong thai vai Bao cao tdi chinh kem theo
1.
THONG TIN KHAI QUAT
Hinh thu-c sa hiru von
Tong Cong ty Xay dung Cong trinh Giao thong 1 - Cong ty Co phan la Cong ty Co phan dugc
chuyen doi tir Doanh nghiep Nha nuac dugc thanh lap tai Viet Nam theo quyet dinh so 1756/QDBGTVT ngay 25 thang 06 nam 2010 cua Bg truang Bg Giao thong Van tai. T6ng Cong ty hoat dong
theo giiy chung nhan Dang ky doanh nghiep Cong ty C6 phin s6 0100104274 dang ky Ian dSu ngay
17thang9 nam 2010.
Theo Giay chung nhan dang ky doanh nghiep thay d6i Ian thu nhSt ngay 6 thang 6 nam 2014, V6n
dieu le cua Tong Cong ty la 700 ty dong, dugc chia thanh 70 trieu co phSn, menh gia 10.000 dong/1
c6 phSn. T6ng Cong ty Xay dung Cong trinh giao thong 1 - Cong ty C6 phSn co 10 dan vj thanh
vien, cu the bao gom:
Van phong Tong Cong ty;
Cong ty Thi cong Ca giai 1
Cong ty Cung ung Lao dong qu6c tS va Djch vu
Chi nhanh Tay Nguyen
Chi nhanh phfa Nam
Truang Trung cdp nghl Cong trinh 1
Xi nghiep Cau 17;
Xi nghiep Ck\x 18
Xi nghiep xay dung cong trinh Ciencol
Cong ty Xay dimg 123
Nganh nghe kinh doanh va hoat dong chinh
Xay dung cong trinh duang sat va duang bg; Xay dimg Cong trinh cong ich;
Xay dung Cong trinh ky thuat dan dung khac; San xuit vat lieu xay dung tir dit set;
San xuat xi mang, voi va thach cao;
San xuat be tong va cac san pham tu xi mang va thach cao;
San xuat cac cau kien kim loai;
Gia cong ca khi, xir ly va trang phu kim loai;
Khai thac da, cat, soi, d4t set;
Sua chua may moc thiet bj;
Siia chua va bao duang phuang tien van tai (trir 6 to, xe may, mo to va xe c6 dong ca khac);
Sira chua thi6t bi khac;
Ban buon may mgc thiet bi va phu tiing may khac;
Van tai hang hoa bang duang bg; Dich vu luu tni ngan ngay;
Kinh doanh bat dong san, quy6n su dung ddt thuge chu sa hiiu, chu su dung hoac di thue;
ThiSt ke Cong trinh cau, duang bg; Thiet ke Cong trinh dan dung va Cong nghiep;
Cho thue may moc thiet bj va do dimg hiru hinh khac;
Dai ly giai thieu viec lam; Cung ung va quan ly nguon lao dong; Dai ly du lich;
Giao due nghe nghiep; Dich vu tu van du hoc; Day ngoai ngO va ky nang dam thoai;
Tu van xay dung cong trinh giao thong; Khao sat trac dia Cong trinh; Khao sat dia chit nen
mong cong trinh;
8
TONG CONG TY XAY DlTNG CTGT 1 - CONG TY CP
so 623 La Thanh, quan Ba Dinh, thanh pho Ha Noi
THUYET MINH BAO CAO TAI CHINH (TIEP THEO)
BAO CAO TAI CHINH HOP NHAT
Quy 4/2014
MAU B 09 - DN/HN
Cac thuyet minh nay la mot bp phan hop thanh va cdn dupe dpc dong thai vai Bao cao tdi chinh kem theo
II. CO S d LAP BAO CAO TAI CHINH HOP NHAT VA KY KE TOAN
Cof sa lap Bao cao tai chinh hap nhat
Bao cao tai chinh hgp nhdt kem theo dugc trinh bay bang D6ng Viet Nam (VND), theo nguyen tac gia
goc va phu hgp voi Chuan muc ke toan, Che do kl toan doanh nghiep Viet Nam va cac quy dinh phap
ly CO lien quan den viec lap va trinh bay Bao cao tai chinh hgp nhlt.
Cac Bao cao tai chinh hgp nhat kem theo khong nhim phan anh tinh hinh tai chinh, ket qua hoat dong
kinh doanh va tinh hinh luu chuyen tien te theo cac nguyen tic va thong le kl toan dugc chip nhan
chung tai cac nuac khac ngoai Viet Nam.
Ky ke toan
Nam tai chinh ciia Tong Cong ty bat dau vao ngay 1 thang 1 va kit thiic vao ngay 31 thang 12.
Bao cao tai chinh nay dugc lap cho ky hoat dong tir ngay 01 thang 10 nam 2014 den ngay 31 thang 12
nam 2014 nham muc dich cung cip tai lieu cho viec cong bo thong tin quy 4/2014
III. AP DUNG CHUAN MlTC VA CHE DO KE TOAN
Tong Cong ty ap dung che do ke toan Viet Nam ban hanh theo Quyet dinh s6 15/2006/QD-BTC ngay
20 thang 03 nam 2006 cua Bg truang Bg Tai chinh.
T6ng Cong ty da tuan thu diy du yeu ciu ciia Chuin muc Ke toan Viet Nam hien hanh trong viec lap
va trinh bay Bao cao tai chinh hgp nhat
Hinh thuc kl toan ap dung: Nhat ky chung
IV. TOM TAT CAC CHINH SACH KE TOAN CHU YEU
Sau day la cac chinh sach ke toan chii yeu dugc Tong Cong ty ap dung trong viec lap Bao cao tai
chinh hgp nhit nay:
Cac irofc tinh ke toan
Viec lap Bao cao tai chinh hgp nhat tuan thu theo cac Chuan muc K6 toan Viet Nam, He thong Kg
toan Viet Nam va cac quy dinh hien hanh khac vg ke toan tai Viet Nam yeu ciu Ban T6ng Giam d6c
phai CO nhiing uac tinh va gia dinh anh huang den so lieu bao cao ve cac cong ng, tai san va viec trinh
bay cac khoan cong ng va tai san tiem tang tai ngay lap Bao cao tai chinh hgp nhit cung nhu cac s6
lieu bao cao ve doanh thu va chi phi trong ky. Ket qua hoat dong kinh doanh thuc te co the khac Yoi
cac uac tinh, gia dinh dat ra.
Ca sa hop nhat bao cao tai chinh
Bao cao tai chinh hgp nhit bao gom bao cao tai chinh ciia T6ng Cong ty va bao cao tai chinh ciia cac
cong ty do Tong Cong ty kiem soat (cac cong ty con) dugc lap cho den ngay 31 thang 12 hang nam.
Viec kiem soat nay dat dugc khi Tong Cong ty co kha nang kiem soat cac chinh sach tai chinh va hoat
dong cua cac cong ty nhan dau tu nham thu dugc lgi ich tu hoat dong cua cac cong ty nay.
Ket qua hoat dong kinh doanh ciia cac cong ty con duac mua lai hoac ban di trong nam duac trinh bsy
trong bao cao ket qua hoat dong kinh doanh hgp nhat tir ngay mua hoac cho den ngay ban khoan dSu
tu a cong ty con do.
9
TONG CONG TY XAY DUlVG CTGT 1 - CONG TY CP
s6 623 La Thanh, quan Ba Dinh, thanh ph6 Ha Noi
THUYET MINH BAO CAO TAI CHINH (TIEP THEO)
BAO CAO TAI CHINH H O P NHAT
Quy 4/2014
MAU B 09 - DN/HN
Cac thuyet minh nay la mot ho phan hap thanh va cdn ditac doc dong thai vai Bao cao tdi chinh kem theo
Trong truang hgp can thiet, bao cao tai chinh ciia cac cong ty con dugc dieu chinh de cac chinh sach
ke toan dugc ap dung tai Tong Cong ty va cac cong ty con la giong nhau.
Tat ca cac nghiep vu va so du gi&a cac cong ty trong cung to hgp dugc loai bo khi hgp nhat bao cao tai
chinh.
Lgi ich cua co dong thieu so trong tai san thuan ciia cong ty con hgp nhit dugc xac dinh la mgt chi
tieu rieng biet tach khoi phan von chii sa huu cua co dong ciia cong ty me. Lgi ich ciia co dong thieu
so bao gom gia tri cac lgi ich cua co dong thieu so tai ngay hgp nhat kinh doanh ban dau (chi tiet xem
ngi dung trinh bay duoi day) va phan lgi ich ciia co dong thieu so trong su bien dong ciia tong von chu
sa hiiu ke tir ngay hgp nhat kinh doanh. Cac khoan 16 tuang ung vai phan von ciia co dong thieu so
vugt qua phan von ciia hg trong tong von chu sa hiru cua cong ty con dugc tinh giam vao phan lgi ich
cua Cong ty trir khi co dong thieu so co nghia vu rang bugc va co kha nang bii dap khoan 16 do.
10
TONG CONG TY XAY DlTNG CTGT 1 - CONG TY CP
s6 623 La Thanh, quan Ba Dinh, thanh ph6 Ha Noi
THUYET MINH BAO CAO TAI CHINH (TIEP THEO)
BAO CAO TAI CHINH HOP NHAT
Quy 4/2014
MAU B 09 - DN/HN
Cac thiyet minh nay la mot bo phan hap thanh va cdn duac doc dong thai vdi Bao cao tdi chinh kem theo
IV. TOM TAT CAC CHINH SACH KE TOAN CHU YEU (TIEP THEO)
Tai ngay 31 thang 12 nam 2014, T6ng Cong ty c6 07 cong ty con. Chi tiet ve cac Cong ty con cua
T6ng Cong ty dugc hgp nh4t trong Bao cao tai chinh hgp nhat nhu sau:
Ty le so
Ty le bieu
V6n gop
Cong ty con
hihi
quyet
Cong ty CP ciu 12 - Ciencol
28.850.713.257
50,60%
50,60%
Cong ty CP XDCT & dSu tu 120
11.590.226.795
58,12%
58,12%
Cong ty CP CO khi xay dung 121 - Ciencol
6.419.710.000
50,82%
50,82%
Cong ty TNHH MTV QL&DT XDCTGT 240
16.715.500.000
80,75%
80,75%
Cong ty TNHH MTV duong bg 242
7.864.000.000
60,49%
60,49%
Cong ty TNHH MTV QL&XD duong bg 248
11.666.000.000
72,73%
72,73%
Cong ty CP TV thi nghiem CTGT 1-Ciencol
10.088.459.714
51,00%
51,00%
93.194.609.766
Cong
Hgrp nhat kinh doanh
Tai san, cong ng va cong ng tiem tang cua cong ty con dugc xac djnh theo gia tri hgp ly tai ngay mua
cong ty con. Bat ky khoan phu trgi nao giiia gia mua va tong gia tri hgp ly ciia tai san dugc mua dugc
ghi nhan la lgi thi thuang mai. Bit ky khoan thiiu hut nao giua gia mua va tdng gia tri hgp ly ciia tai
san dugc mua dugc ghi nhan vao ket qua boat dong kinh doanh ciia ky ke toan phat sinh hoat dong
mua cong ty con.
Lgi ich cua co dong thieu so tai ngay hgp nhat kinh doanh ban dau dugc xac dinh tren ca sa ty le ciia
CO dong thieu so trong tong gia tri hgp ly cua tai san, cong ng va cong ng tiem tang dugc ghi nhan.
DSu tu vao Cong ty lien ket
Cong ty lien ket la Cong ty ma Tong Cong ty co anh huang dang ke nhung khong phai la Cong ty con
hay Cong ty lien doanh cua Tong Cong ty. Anh huang dang ke the hien a quyen tham gia vao viec dua
ra cac quyet dinh v6 chinh sach tai chinh va boat dong cua ben nhan diu tu nhung khong c6 anh
huang ve mat kiem soat hoac dong kiem soat nhirng chinh sach nay.
KSt qua hoat dong kinh doanh, tai san va cong ng cua cac cong ty lien kSt dugc hgp nhit trong bao
cao tai chinh theo phuang phap von chu sa huu. Cac khoan gop von lien kit dugc trinh bay trong bang
can doi ke toan theo gia goc dugc dieu chinh theo nhirng thay doi trong phan von gop cua Tong Cong
ty vao phan tai san thuin ciia cong ty lien ket sau ngay mua khoan dau tu. Cac khoan 16 cua cong ty
lien ket vugt qua khoan gop von cua Tong C6ng ty tai c6ng ty lien ket do (bao g6m bit Vk cac khoan
gop von dai han ma ve thuc chat tao thanh dau tu thuan cua C6ng ty tai c6ng ty lien kit do) kh6ng
dugc ghi nhan.
IV. TOM TAT CAC CHINH SACH KE TOAN CHU YEU (TIEP THEO)
Dau tu- vao Cong ty lien ket (Tiep theo)
Trong truang hgp mgt cong ty thanh vien cua Tong Cong ty thuc hien giao dich vai mgt cong ty lien
kit vai Tong C6ng ty, lai/16 chua thuc hien tuang irng vai phin gop v6n ciia Tong C6ng ty vao c6ng
ty lien ket, dugc loai bo khoi bao cao tai chinh hgp nhat.
Tong Cong ty danh gia ring lai 16 tir cac khoan dau tu vao c6ng ty lien kit la kh6ng trong ylu. Do do,
Bao cao tai chinh hgp nhit chua bao gom cac biit toan dieu chinh vl 16/lai ciia cac khoan diu tu vao
c6ng ty lien kit.
11
TONG CONG TY XAY DUTVG CTGT 1 - CONG TY CP
s6 623 La Thanh, quan Ba Dinh, thanh ph6 Ha Noi
THUYET MINH BAO CAO TAI CHINH (TIEP THEO)
BAO CAO TAI CHINH HOP NHAT
Quy 4/2014
MAU B 09 - DN/HN
Cac thuyet minh nay la mgt bo phan hap thanh va cdn duac doc dong thai vai Bao cao tdi chinh kem theo
Tien va cac l^hoan tiro'ng dirong tien
Tien va cac khoan tuong duang tien bao gom tien mat tai quy, cac khoan tien gui khong ky han, cac
khoan dau tu ngan han, co kha nang thanh khoan cao, de dang chuyen doi thanh tiln va it riii ro lien
quan den viec bien dong gia tri.
Cac khoan phai thu va dy phong ng kho doi
Du phong phai thu kho doi dugc trich lap cho nhiing khoan phai thu da qua han thanh toan tir sau
thang tro len, hoac cac khoan thu ma nguai ng kho co kha nang thanh toan do bj thanh ly, pha san hay
cac kho khan tuong tu.
Hang ton kho
Hang ton kho dugc xac dinh tren ca sa gia thap ban giira gia goc va gia tri thuan co the thuc hien
dugc. Gia goc hang ton kho bao gom chi phi nguyen vat lieu true tiep, chi phi nhan cong true tiep va
chi phi san xuat chung, neu c6, de co dugc hang ton kho a dia diem va trang thai hien tai. Gia tri thuan
CO the thuc hien dugc dugc xac dinh bang gia ban uac tinh trir cac chi phi de hoan thanh cung chi phi
tilp thj, ban hang va phan ph6i phat sinh.
Du phong giam gia hang ton kho cua Tong Cong ty dugc trich lap theo cac quy dinh ke toan hien
hanh. Theo do, T6ng Cong ty dugc phep trich lap du phong giam gia hang t6n kho loi thai, hong, kem
pham chat trong truang hgp gia goc cua hang ton kho cao ban gia tri thuan co the thuc hien dugc tai
thai diem ket thiic nien do ke toan.
Tai san co djnh hiru hinh va khau hao
Tai san c6 djnh hiru hinh dugc trinh bay theo nguyen gia trir gia tri hao mon liiy kl.
Nguyen gia tai san co dinh hihi hinh bao gom gia mua va toan bg cac chi phi khac lien quan true tiep
d8n viec dua tai san vao trang thai sin sang sir dung.
Nguyen gia tai san c6 djnh hiru hinh do tu lam, tu xay dimg bao g6m chi phi xay dimg, chi phi san
xuat thuc tl phat sinh cong chi phi lip dat va chay thir.
12
TONG
CONG
TY
XAY DlTNG C T G T 1 - CONG
TY
CP
BAO CAO T A I CHINH H O P
s6 623 La Thanh, quan Ba Dinh, thanh ph6 Ha Noi
THUYET MINH BAO CAO TAI CHINH (TIEP THEO)
NHAT
Quy 4/2014
MAU B 09 - DN/HN
Cac thiiyet minh nay la mot bo phan hap thanh va cdn duac doc dong thai vai Bao cao tdi chinh kem theo
IV. TOM TAT CAC CHINH SACH KE TOAN CHU YEU (Tl£P THEO)
Tai san co dinh hiru hinh va khau hao (Tiep theo)
Tai san co djnh hiJu hinh dugc khau hao theo phuong phap duong thang dua tren thai gian hiiu dung
uac tinli. Thai gian khdu hao cu th6 nhu sau:
So nam khdu hao
Nha cua, vat kiln true
06 - 50
May moc, thilt bj
03-12
Thilt bj van phong
02 - 10
Phuang tien van tai
02 - 10
Tai san khac
03 - 07
Tai san co dinh vd hinh va khau hao
Tai san c6 djnh v6 hinh la Quyin sir dung ddt la toan bg cac chi phi thuc tl T6ng Cong ty da chi ra co
lien quan true tiep tai dat sir dung, bao gom: Tiln chi ra de c6 quyin su dung ddt, chi phi cho din bii,
giai phong mat bSng, san idp mat bang, le phi truac ba ... dugc trinh bay theo nguyen gia trir gia tri
hao mon luy ke. Quyin sir dung dat dugc phan bo theo phuang phap duang thing dua tren thai gian sir
dung 16 dat.
Tai san co dinh v6 hinh con bao gom gia trj phan mem ke toan va dugc trich khau hao trong 3 nam.
Chi phi xay dung ca ban do dang
Cac tai san dang trong qua trinh xay dimg phuc vu muc dich san xuat, cho thue, quan tri hoac cho bat
ky muc dich nao khac dugc ghi nhan theo gia goc. Chi phi nay bao g6m chi phi dich vu va chi phi lai
vay CO lien quan phii hgp vai chinh sach ke toan cua Tong Cong ty. Viec tinh khau hao cua cac tai san
nay dugc ap dung gi6ng nhu vai cac tai san khac, bat dau tir khi tai san a vao trang thai sin sang su
dung.
Cac khoan tra truorc dai ban
Cac khoan chi phi tra truac dai han la gia tri cac c6ng cu, dung cu, linh kien loai nho dugc coi la c6
kha nang dem lai lgi ich kinh tl trong tuang lai cho T6ng C6ng ty vai thai han tir mgt nam tra len.
Cac chi phi nay dugc v6n hoa duai hinh thuc cac khoan tra truac dai han va dugc phan b6 vao Bao
cao Ket qua boat dong kinh doanh, su dung phuang phap duang thang vai thoi gian phan b6 nhu sau:
S6 nam
5
2-3,5
2-5
Thilt bi luan chuyen
Vat tu luan chuyen
Cong cu dung cu
13
TONG CONG TY XAY DUTVG CTGT 1 - CONG TY CP
BAO CAO TAI CHINH HOP NHAT
s6 623 La Thanh, quan Ba Dinh, thanh ph6 Ha Noi
THUYET MINH BAO CAO TAI CHINH (TIEP THEO)
Quy 4/2014
MAU B 09 - DN/HN
Cac thuyet minh nay Id mot bo phan hap thanh va cdn duac doc dong thai vdi Bao cao tai chinh kem theo
IV. TOM T A T C A C CHINH sACH KE T O A N CHU YEU (TIEP THEO)
Ghi nhan doanh thu
Doanh thu ban hang dugc ghi nhan idii dong thai thoa man tat ca nam (5) dieu Icien sau:
(a) Doanh nghiep da chuyen giao phan Ian rui ro va lgi ich gan lien vai quyen sa hiru san pham hoac
hang hoa cho nguai mua;
(b) Doanh nghiep khong con nam giu quyln quan ly hang boa nhu nguai so huu hang hoa hoac quySn
kiem soat hang hoa;
(c) Doanh thu dugc xac djnh tuang d6i ch5c chin;
(d) Doanh nghiep se thu dugc lgi ich kinh Xt tu giao djch ban hang; va
(e) Xac dinh dugc chi phi lien quan den giao dich ban hang.
Doanh thu cua giao djch ve cung cap dich vu dugc ghi nhan khi kit qua cua giao dich do dugc xac
dinh mgt each dang tin cay. Truang hgp giao dich ve cung cap dich vu lien quan den nhilu ky thi
doanh thu dugc ghi nhan trong ky theo ket qua phan cong viec da hoan thanh tai ngay cua Bang can
doi ke toan ciia ky do. Ket qua cua giao dich cung cap dich vu dugc xac dinh khi thoa man tat ca bon
(4) dieu kien sau:
(a)
(b)
(c)
(d)
Doanh thu dugc xac dinh tuang doi chic chin;
Co kha nang thu dugc lgi ich kinh te tu giao dich cung cap djch vu do;
Xac dinh dugc phan cong viec da hoan thanh tai ngay cua Bang Can doi ke toan; va
Xac dinh dugc chi phi phat sinh cho giao dich va chi phi de hoan thanh giao dich cung cap dich vu
do. '
'
Doanh thu tu hgp d6ng xay dung cua T6ng Cong ty dugc ghi nhan theo chinh sach kl toan ciia T6ng
Cong ty ve hap dong xay dimg (xem chi tiet duai day)
Lai tiln gui dugc ghi nhan tren ca sa don tich, dugc xac djnh tren so du cac tai khoan tiln gui va lai
suat ap dung.
Lai tir cac khoan dau tu dugc ghi nhan khi Tong Cong ty co quyen nhan khoan lai.
Hop dong xay dyng
Khi kit qua thuc hien hgp d6ng xay dung co thi dugc uoc tinh mgt each dang tin cay, doanh thu va
chi phi lien quan din hgp d6ng dugc ghi nhan tuang ling vai phin cong viec da hoan thanh tai ngay
ket thiic ky ke toan dugc tinh bang ty le phan tram giira chi phi phat sinh ciia phin cong viec da hoan
thanh tai thai diem kit thiic ky kl toan so vai tong chi phi du toan ciia hgp d6ng, ngoai trir truang hgp
chi phi nay khong tuong duang voi phan khoi lugng xay lap da hoan thanh. Khoan chi phi nay co the
bao g6m cac chi phi phu them, cac khoan b6i thuang va chi thuang thuc hien hgp d6ng theo thoa
thuan voi khach hang.
Khi ket qua thuc hien hgp dong xay dung khong the dugc uac tinh mgt each dang tin cay, doanh thu
chi dugc ghi nhan tuong duang voi chi phi cua hgp dong da phat sinh ma viec dugc hoan tra la tuang
d6i chic chin.
14
TONG CONG TY XAY DlTNG CTGT 1 - CONG TY CP
s6 623 La Thanh, quan Ba Dinh, thanh ph6 Ha Noi
THUYET MINH BAO CAO TAI CHINH (TIEP THEO)
BAO CAO TAI CHINH HOP NHAT
Quy 4/2014
MAU B 09 - DN/HN
Cac thuyet minh nay la mot bo phan hap thanh va cdn duo'c doc dong thai vai Bdo cao tdi chinh kem theo
IV. TOM TAT CAC CHINH SACH KE TOAN CHU YEU (TIEP THEO)
Chi phi di vay
Chi phi di vay lien quan true tilp den viec mua, dau tu xay dung hoac san xult nhirng tai san cdn mot
ihoi gian tuong doi dai de hoan thanh dua vao su dung hoac kinh doanh dugc cong vao nguyen gia tai
san cho den khi tai san do dugc dua vao su dung hoac kinh doanh. Cac khoan thu nhap phat sinh tir
viec dau tu tarn thai cac khoan vay dugc ghi giam nguyen gia tai san co lien quan.
Tat ca chi phi lai vay khac dugc ghi nhan vao Bao cao Ket qua hoat dong kinh doanh khi phat sinh.
Cac khoan du- phong
Cac khoan dy phong dugc ghi nhan khi Tong Cong ty c6 nghla vu ng hien tai do ket qua tir mgt sir
kien da xay ra, va Tong Cong ty co kha nang phai thanh toan nghla vu nay. Cac khoan dy phong dugc
xac dinh tren ca so uac tinh ciia Ban Tong Giam doc ve cac klioan chi phi can thiet de thanh toan
nghia vu ng nay tai ngay ket thiic nien do ke toan.
Thue
Thue thu nhap doanh nghiep the hien tong gia tri ciia so thue phai tra hien tai va so thue hoan lai.
Viec xac dinh thul thu nhap ciia Idng Cong ty can cii vao cac quy dinh hien hanh v6 thue. Tuy nhien,
nhirng quy dinh nay thay doi theo timg thai ky va viec xac dinh sau ciing v8 thul thu nhap doanh
nghiep tuy thugc vao ket qua kiem tra cua ca quan thue co tham quyen.
Thue thu nhap hoan lai dugc tinh tren cac khoan chenh lech giira gia tri ghi so va ca sa tinh thu6 thu
nhap cua cac khoan muc tai san hoac cong ng tren Bao cao tai chinh hgp nhat va dugc ghi nhan theo
phuang phap dya tren Bang Can doi ke toan. Thue thu nhap hoan lai phai tra phai dugc ghi nhan cho
tat ca cac khoan chenh lech tam thoi con tai san thue thu nhap hoan lai chi dugc ghi nhan khi chac
chin CO du lgi nhuan tinh thul trong tuang lai de khdu trir cac khoan chenh lech tam thai.
Thue thu nhap hoan lai dugc xac dinh theo thue suat dy tiiili se ap dung cho nam tai san dugc Ihu hoi
hay ng phai tra dugc thanh toan. Thue thu nhap hoan lai dugc ghi nhan vao Bao cao Kit qua hoat
dong kinh doanh trir truang hgp khoan thue do c6 lien quan den cac khoan muc dugc ghi thang vao
von chu sa hiru.
Tai san thue thu nhap hoan lai va ng thue thu nhap hoan lai phai tra dugc bii trir khi Tong Cong ty co
quyen hgp phap de bii trir giOa tai san thue thu nhap hien hanh vdi thue thu nhap hien hanh phai nop
va khi cac tai san thue thu nhap hoan lai va ng thue thu nhap hoan lai phai tra lien quan tdi thue thu
nhap doanh nghiep dugc quan ly bdi ciing mgt co quan thue va Tong Cong ty co dy dinh thanh toan
thue thu nhap hien hanh tren ca sd thuan.
Cac loai thue khac dugc ap dung theo cac luat thue hien hanh tai Viet Nam.
15
TONG CONG TY XAY DUTVG CTGT 1 - CONG TY CP
BAO CAO TAI CHINH HOP NHAT
s6 623 La Thanh, quan Ba Dinh, thanh ph6 Ha Noi
THUYET MINH BAO CAO TAI CHINH (TIEP THEO)
Quy 4/2014
MAU B 09 - DN/HN
Cac thuyet minh nay la mot bo phan hap thanh va cdn duac doc dong thai vai Bdo cao tdi chinh kem theo
V.
THONG TIN BO SUNG CHO CAC KHOAN MUC TRINH BAY TRONG BANG CAN DOI KE
TOAN HQP NHAT
1.
Tien va cac lihoan tirang dirffng tien
Tiln mat
Tien gui ngan hang
Cac idioan tuong ducfng tiln
Cong
So cuoi ky
18.395.367.859
632.975.379.662
157.297.214.568
808.667.962.089
So dau nam
11.714.339.875
305.739.259.536
167.582.665.394
485.036.264.805
So' cuoi ky
26.137.853.842
1.511.727.261
785.626.740.748
4.409.802.903
817.686.124.754
So' dau nam
49.405.766.175
1.955.071.264
1.080.322.302.636
3.019.873.026
390.600.000
274.485.591
1.135.368.098.692
817.686.124.754
1.135.368.098.692
Hang ton liho
Nguyen lieu, vat lieu
Cong cu, dung cu
Chi phi san xuat kinh doanh dcf dang
Thanh phSm
Hang hoa
Hang gijri di ban
Cong
Du phong giam gia hang ton kho (*)
Gia tri thuan co the thuc hien dugc
-
16
T 6 N G CONG TY XAY Dl/NG CTGT 1 - CONG TY CP
BAO CAO TAI CHINH HQP NHAT
s6 623 La Thanh, quan Ba Dinh, Thanh pho Ha Noi
THUYET MINH BAO CAO TAI CHINH (TIEP THEO)
Quy 4/2014
MAU B 0 9 - DN/HN
Cac thuyet minh nay Id mpt bo phan h(rp thdnh vd cdn dupe doc dSng thai vdi Bdo cdo tai chinh kem theo
V.
3.
THONG TIN BO SUNG CHO CAC KHOAN TRINH BAY TRONG BANG CAN DOI KE TOAN HQP NHAT (TIEP THEO)
Nha cufa vat kien
Tai san co djnh huu hinh
Phuong tien van tai Thiet bj, dung cu Tai san co dinh khac
May moc thiet bj
true
quan ly
NGUYfiN GIA
- Tai neav dSu nam
18L014.062.459
555.789.554.121
159.676.456.224
13.742.644.640
492.945.650.720
- Mua trong ky
150.558.064
29.783.077.395
12.836.875.744
124.213.089
311.647.273
- Thanh ly nhUdng ban
(2.083.503.414)
(4.666.762.546)
- Giam khac
(37.966.178.695)
(207.980.486.925)
(67.453.300.676)
(5.668.977.807)
(491.055.305.715)
-Tai ncav cuoi kv
143.198.441.828
375.508.641.177
100.393.268.746
8.197.879.922
2.201.992.278
GIA TRI HAO MON LUY
- Tai neav d^u nam
80.296.788.513
405.822.445.758
105.966.099.050
10.126.301.485
108.920.874.702
- Khd'u hao trong ky
6.933.775.572
26.775.122.469
9.578.795.390
690.949.282
189.460.068
(1.260.619.413)
(3.621.969.153)
- Thanh ly, nhuong ban
- Giam khac
(16.904.969.136)
(164.796.577.941)
(42.833.011.733)
(4.038.934.970)
(107.900.543.297)
- Tai ncav cu6'i kv
70.325.594.949
266.540.370.873
69.089.913.554
6.778.315.797
1.209.791.473
GIA TRI CON LAI
- Tai neav d^u nam
100.717.273.946
149.967.108.363
53710.357.174
3.616.343.155
384.024.776.018
- Tai neav cu6'i kv
72.872.846.879
108.968.270.304
31.303.355.192
1.419.564.125
992.200.805
Tong cong
1.403.168.368.164
43.206.371.565
(6.750.265.960)
(810.124.249.818)
629.500.223.951
-
711.132.509.508
44.168.102.781
(4.882.588.566)
(336.474.037.077)
413.943.986.646
-
692.035.858.656
215.556.237.305
17
TONG CONG TY XAY DlTNG CTGT 1- CONG TY CP
Cho nam s6 623 La Thanh, quan Ba Dinh, thanh ph6 Ha Noi
THUYET MINH BAO CAO TAI CHINH (TIEP THEO)
BAO CAO TAI CHINH HOP NHAT
Quy 4/2014
MAU B 09 - DN/HN
Cac thuyet minh nay la mot bo phan hap thdnh va cdn duac doc dong thai vdi Bdo cdo tdi chinh kem theo
V.
THONG TIN b 6 SUNG CHO CAC KHOAN TRINH BAY TRONG BANG CAN DOI KE
TOAN HOP NHAT (TIEP THEO)
4.
Tai san co djnh thue tai chinh
5.
NGUYEN GIA
- Tai ngay ddu nam
- Miia trong ky
- Thanh ly nhuang ban
- Giam khac
-Tai ngay cuoi ky
GIA TRI HAO MON LUY KE
- Tai ngav ddu nam
- Khdu hao trong ky
- Thanh ly, nhuong ban
- Giam khac
- Tai ngay cuoi ky
GIA TRI CON LAI
- Tai ngay dau nam
- Tai ngav cuoi ky
Tai san co djnh v6 hinh
NGUYEN GIA
- Tai ngay diu nam
- Mua trong ky
- Thanh ly nhiCffng ban
- Giam khac
-Tai ngav cuo'i kv
GIA TRI HAO MON LUY KE
- Tai ngav d^u nam
- Khdu hao trong ky
- Thanh ly, nhucmg ban
- Giam khac
- Tai ngay cuoi kv
GIA TRI CON LAI
- Tai ngav ddu nam
- Tai ngay cuoi ky
May moc thiet hi
Fhuoing tien van
tai
2.2 H .904.762
1.445.454.545
3.657.359.307
2.211.904.762
1.445.454.545
3.657.359.307
2.211.904.762
1.445.454.545
3.657.359.307
2.211.904.762
1.445.454.545
3.657.359.307
Quyen suf dung
dat
Phan mem may
tinh
15.443.284.968
806.913.200
16.250.198.168
(44.895.000)
15.398.389.968
(712.913.200)
94.000.000
(757.808.200)
15.492.389.968
653.557.441
915.772.447
753.805.422
21.248.578
1.407.362.863
937.021.025
1.569.329.888
(688.254.000)
86.800.000
(688.254.000)
1.656.129.888
14.789.727.527
13.829.060.080
53.107.778
7.200.000
14.842.835.305
13.836.260.080
Tong cong
Tong cong
18
TONG CONG TY XAY DlTNG CTGT 1- CONG TY CP
BAO CAO TAI CHINH HOP NHAT
Cho nam s6 623 La Thanh, quan Ba Dinh, thanh ph6 Ha Noi
THUYET MINH BAO CAO TAI CHINH (TIEP THEO)
Quy 4/2014
MAU B 09 - DN/HN
Cac thuyet minh nay Id mot bo phan hap thdnh vd cdn duac doc dong thai vai Bdo cdo tdi chinh kem theo
V.
THONG TIN BO SUNG CHO CAC KHOAN TRINH BAY TRONG BANG CAN DOI KE
TOAN HOP NHAT (TIEP THEO)
6.
Chi phi xay dyng cff ban dtf dang
Nha chung cu Hoang dao thiiy
Khach san van phong C N Tay bdc tai
Scfn la
Cong trinh khac
Cong
7.
So cuoi ky
59.368.690.627
So dau nam
18.905.046.270
56.553.012.374
203.316.874
59.572.007.501
9.887.562.634
85.345.621.278
Dau tu- vao cong ly lien ket, lien doanh
So cuoi ky
S6 lirffng CP
Gia trj
Cong ty CO pliin XD cong trinii 1
Cong ty CO phan Cau 14- Ciencol
Cong ty CO phan tu van dau tu XDCTl
Cong ty CP 16 (Cong ty dixong 126 cu)
Cong ty CP BOTCiu Viet tri
Cong ty CP d u duong 10 - Ciencol
Cong ty CP diu tu & XDCT 128- Cienco 1
CongtyCPdSutuhatingFCC
Cong ty CP d§u tu XD va TM du lich - Ciencol
Cong ty CP DT va XDCT thuy -Ciencol
Cong ty CP SXVL & XD cong trinh 1
Cong ty CP SXVL va XDCT 119-Ciencol
Cong ty CP TV dau tu va XD Viet Nam
Cong ty CP TVDT XDCT GTl -Ciencol
CongtyCPXDCTlS-ciencol
Cong ty CP xi mang Mai Son.
Cong ty CPXD giao thong &TM 124
Cong ty SXVL Son La (Chi§ng Sinh)
Cong ty TNHH BOT duong hinh Thanh Hoa
Cong ty TNHH dSutuCeChien
Cong tyXD,SXCNvaXNK 125
Cong ty CP diu tu xay dung - Ciencol (CIC)
Cong ty CP PT dSu tu va XD 115 - Ciencol
Cong ty TNHH Hail Brothers International
Dau tu khac
Cong
490.000
1.502.600
197.519
4.900.000.000
15357718.262
2.057.242.265
3.888.760
38.887.600.000
480.000
3.422.500
99.969
6.214.309.449
34.225.000.000
999.686.135
257100
58.681
259.000
322.000
450.000
5.749.403
720.000
2.571.000.000
586.812.929
2.641.303.364
4.381.967.232
4.500.000.000
57.494.028.490
7200.000.000
171.500
235.000
126.323
21.050.000.000
49.400.000.000
1715.000.000
2.350.000.000
1.263.234.000
2.543.499.270
437.602.594
260.776.003.990
So lirpg
CP
490.000
Soflauky
Gia tri
4.900.000.000
580.000
5.800.000.000
413.842
480.000
4.138.420.000
6.214.309.449
205.726
222.552
257100
58.681
259.000
322.000
450,000
5.749.403
720.000
980,000
2.057.256.135
2.225.520.000
2.571.000.00O
586.812.929
2.641.303.364
4.381.967232
4.500.000.000
57.494.029.000
7.200.000.000
9.800.000.000
21.050.000.000
49.400.000.000
235.000
126.323
2.350.000.000
1.263234.000
2.543.499.270
5.937.602.594
197.054.953.973
19
T O N G C O N G T Y X A Y D U N G C T G T 1- C O N G T Y C P
B A O C A O TAI CHINH H O P NHAT
Cho nam s6 623 La Thanh, quan Ba Dinh, thanh pho Ha Noi
Quy 4/2014
THUYET MINH BAO CAO TAI CHINH (TIEP THEO)
MAU B 09 - DN/HN
Cac thuyet minh nay la mot bo phan hap thanh va cdn dupe dpc dong thai vai Bdo cdo tdi chinh kem theo
V. THONG TIN BO SUNG CHO CAC KHOAN TRINH BAY TRONG BANG CAN DOI K £
TOAN HOP NHAT (TIEP THEO)
8. Thue va cac khoan phai nop Nha nuoc
So cuoi ky
So dau nam
Thue GTGT
175.169.423.391
231.422.728.064
Thue thu nhap doanh nghiep
28.425.648.122
16.527.670.246
Thue thu nhap ca nhan
7.193.671.328
6.865.629.661
Cac loai thue khac
11.671.136.592
17.086.158.934
Cong
222.459.879.433
271.902.186.905
20
TONG CONG TY XAY DlfNG CTGT 1 - CONG TY CP
s6 623 La Thanh, quan Ba Dinh, thanh ph6 Ha Ngi
THUYET MINH BAO CAO TAI CHINH (TIEP THEO)
Cac thuyet minh nay la mQt bo phan hap thdnh vd cdn dupe doc dSng thai vdi Bdo cdo tdi chinh kem theo
BAO CAO TAI CHINH HQP NHAT
Quy 4/2014
MAU B 09 - DN/HN
V.
THONG TIN BO SUNG CHO CAC KHOAN TRINH BAY TRONG BANG CAN DOI KE TOAN HQP NHAT (TIEP THEO)
9.
Von chu sd huu
Von dau lir cua chii Chenh lech danh
gia lai tai san
sohiifu
Sodiitai ngay dau nam
- Tang von trong ky
- Loi nhuan trong ky
- PJiSn phoi cac quy
- Tang/giam khac
- Di^u chinh giiim von,
quy
ve B6 giao thong
Sodutai ngay cuoi nam
337.769.759.663
455.021.200.000
82.473.1Q1.225
(5.001.559.220)
(13.651.327.429)
(74.138.073.014)
7Q0.Q00.Q0Q.Q00
(82.473.101.225)
Quy dau tu phai
trien
17.024.029.553
4.141.332.983
1.797.096.732
(20.306.508.448)
2.655.950.820
Quy dir phong lai Quy khac Ikuoc Quy ho tro s^p xep Nguon von dau tu Loi nhuan sau thue
von chii so hQu doanh nghiep xay dung ca ban chua phan phoi
chiDb
13.835.669.169
2.655.950.820
(988.763.219)
(12.846.905.950)
2.655.950.820
45.540,704
27.238.271.177
3.191.785.848
1.062.380328
(45.540.704)
1.062.380328
(27.238.271.177)
(3.191.785.848)
(43.639.967.305)
Xongcong
62.950.561.075
(13.981.506.663)
49.418.294.841
437.938.190.034
455.021.200.000
62.950.561.075
(11.123.401.752)
36.575.300,925
54.747.381.948
(220.240.186.366)
761.121.663.916
21
TONG CONG TY XAY DUNG CTGT 1 - CONG TY CP
BAO CAO TAI CHINH H O P N H A T
s6 623 La Thanh, quan Ba Dinh, thanh ph6 Ha noi
THUYET MINH BAO CAO TAI CHINH (TIEP THEO)
Quy 4/2014
MAU B 09 - DN/HN
Cac thicyet minh nay la mot bo phan hap thdnh vd cdn duo'c doc dong thai vai Bdo cdo tdi chinh kem iheo
VI. THONG TIN TRINH BAY TREN BAO CAO KET QUA HOAT DONG KINH DOANH HOP
NHAT
1.
Doanh thu thuan ve ban hang va cung cap djch vu
- Doanh thu ban hang
- Doanh thu cung cS'p dich vu
- Doanh thu hap dong xiy dung
Cong
Cac khoan giam trilr
Doanh thu thuan ve ban hang va cung cap
dich vu
Gia von hang ban
- Gia von ciia hang hoa da ban
- Gia von ciia dich vu da cung cap
- Gia von ciia hop dong xay dung
Cong .
Luy ke tit dau nam den cuoi ky nay
Nam nay
Nam tru6c
3.176.536.187
217.759.314.310
437.331.687.472
304.504.334.906
5.086.468.320.476
5.458.433.134.320
5.526.976.544.135
5.980.696.783.536
1.836.958.444
2.608.046.269
5.525.139.585.691
5.978.088.737.267
Luy ke tir dau nam den cuoi ky nay
Nam nay
Nam tru6c
3.270.119.230
184.239.929.973
402.210.736.008
257.571.669.540
4.823.649.528.697
5.315.012.190.595
5.229.130.383.935
5.756.823.790.108
Doanh thu hoat dong tai chinh
- Lai tien giii, tiln cho vay
- Co tlic, loi nhuan dugc chia
- Lai chenh lech ty gia da thuc hien
- Lai chenh lech ty gia chua thuc hien
- Doanh thu hoat dong tai chinh khac
Cong
4.
Chi phi tai chinh
- Lai tien vay
- L6 chenh lech ty gia da thuc hiSn
- L6 chenh lech ty gia chua thuc hien
- Hoan nh|p du phong giam gia cac khoan dau
tu
- Chi phi tai chinh khac
Cong
Luy ke tur dau nam den cuoi ky nay
Nam nay
Nam truorc
22.046.251.033
25.630.478.985
6.376.273.486
11.594.780.227
2.804.812.453
4.089.023.656
278.241.161
3.453.606.436
30.575.875.898
3.341.490.662
62.081.454.031
48.109.379.966
Luy ke tilf dau nam den cuoi ky nay
Nam nay
Nam tritdfc
35.246.688.353
95.034.959.042
5.496.349.112
10.683.537.256
449.561.040
(12.817.224.189)
11.031.559.048
21.285.437.494
52.224.157.553
114,186,709.603
22
