Báo cáo tài chính năm 2009 (đã kiểm toán) - CTCP Xuất nhập khẩu Than - Vinacomin
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TAP DOÄN CONG NGHIEP
THAN — KHOANG SAN VIET NAM
CONG TY CO PHAN
XUAT NHAP KHAU THAN - TKV
1136o cao tai chinh cia dtroc kim toan
cho ndm tai chinh k6t tithe vào ngdy 31 thâng 12 ndm 2009
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TAP DOAN CONG NGHIEP THAN — KHOANG SAN VIET NAM
CONG Ty CO PHAN XUAT NHAP KHAU THAN - TKV
Dia chi: SO 47 Quang Trung, Phuáng Trail Hung Dao, Qu:an Hoan Ki6m, TP Ha Ni
MUC LUC
Trang
Bic) cat) ciia Ban Giam dOc
Bac) cif) ki6 town
3.
2-4
5
Bio cio tai chinh di dmic krem town
Bang can doi ke toan
6—8
Bao cao ket qua hoat (gong kinh doanh
9
Tinh hinh thgc hien nghia vu vdd ngan sach
10
Bac) cdo luu chuy6n tin to
1 1 — 12
Thuy6t minh bdo ca.() tai chinh
13 — 32
1
TAP DOAN CONG NGHIEP THAN — KHOANG SAN VIET NAM
CONG TY CO PHAN XUAT NHAP KHAU THAN - TKV
Dia chi: S6 47 Ph6 Quang Trung, Phtrang Trail Hung Dao, Quan Hoar' Ki6m, TP Ha Nai
BAO CAO CUA BAN GIAM DOC
Nam tai chinh ke't thfic vao ngay 31 thing 12 nam 2009
Ban Giam d6c COng ty Co phAn XuAt nhap khAu Than - TKV (duOi day goi tit la "COng ty") trinh bay
bao cap nay ding ved Bao cao tai chinh cho nam tai chinh ket thiic vao ngay 31 thing 12 am 2009
cua COng ty da dugc kiam toan bo'i cac kiam toan vien dac lap.
1.
Tilling tin chung
COng ty Co pha' n Xuat nhap khAu Than - TKV la cong ty co phAn dugc chuyan d6i tix Doanh
nghiep Nha nuO.c la COng ty XuAt nhap khau va H9p tic quOc to thu6c Tong COng ty Than Viet
Nam (nay la Tap doan COng nghiép Than - Khoang san Viet Nam — TKV) theo Quyet dinh S6
149/2004/QD-BCN ngay 01/12/2004 dm B6 tru Ong B6 COng, nghiep (nay la B6 C6ng thucmg).
COng ty dugc SO. IC6 hoach va DAu tix 'Thanh ph8 Ha Ni cap giAy chung nhan dang 1(5, kinh
doanh so 0103006558 dang 1c5, lan dAu ngay 25/01/2005. Trong qua trinh hoat d6ng, cac thay
i va nganh ngha kinh doanh ding nhu von diau le cua COng ty da dugc SO. la hoach va DAu
to Thanh ph6 Ha N6i lAn lugt chirng nhan tai 07 g4y chirng nhan (tang kS, kinh doanh diau
chinh. Hien nay COng ty dang hoat d6ng , theo Giay chung nhan dang, kinh doanh so
0103006558 thay d6i lAn thu 07 do SO . K8 hoach va Dau to Thanh phO Ha Ni
a cap ngay
23/3/2009.
Cic thinh vien ciia Hoi ang Quin tri vi Ban Giim dtic
Cac thanh vien cua H6i d6ng Quail tri cua COng ty trong su ol t nam tai chinh va den ngay lap bao
cap nay bao g6m cac vi nhu sau:
Ho va ten:
Ong Pham Minh Chau
Ong Pham Hong Khanh
Ong Nguygn Anh
Chirc vu:
Chu tich
Uy vien
Uy vien
CAL tha.nh vien dm Ban Giam d6c da diau ha.nh hoat Ong dm COng ty trong su& nam tai chinh
va den ngay lap bao cap nay bao g6m cac vi nhu sau:
Ho va ten:
Ong Pham H6ng Khanh
Ong Nguyen Thanh Hai
Ong Nguyen Anh DIE'rc
Ong Nguyen Van Viet
Ong Le H6ng Son
Ong Nguyen Anh Tun
Chirc vu:
Giam d6c
Ph6 giarn d6c
PhO giam d6c
Giam d6c Chi nhanh Ha N6i
Giam d6c Chi nhanh H6 Chi Minh
Giam d6c Chi nhanh Quang Ninh
Try szr
COng ty co trti so' chinh tai S6 47 Quang Trung, Quan Hoan Kiem, Thanh ph6 Ha N6i. Ngoai ra,
COng ty can co cac Chi nhanh hach toan phti thuac sau:
Chi nhanh H6 Chi Minh: co dia chi tai Toa nha V-Coalimex 29-31 Dinh B6 Linh, Phuang
24, Quan Binh Thanh, TP H6 Chi Minh;
Chi nhanh Ha N6i: co dia chi tai so 116, ngO 88 VO Thi Sau, Quan Hai Ba Trung, TP Ha
N6i;
Chi nhanh Quang Ninh: co dia chi tai 33B Le Thanh TOng, Ha Long, Quang Ninh
TAP DOAN CONG NGHIEP THAN — KHOANG SAN VIET NAM
CONG TY CO PHAN XUAT NHAP KHAU THAN - TKV
Dia chi: St) 47 Ph6 Quang Trung, Phue yng Tran Hung Dao, Quan Hoan Ki6m, TP Ha N6i
BAO CAD CiJA BAN GUM DOC (Tit') theo)
Nam tai chinh k'k thfic vac) ngay 31 thang 12 nam 2009
Hoat d'Ong chinh
Trong nam tai chinh kk tithe vao ngay 31/12/2009, hog Ong chinh cua COng ty g6m:
Kinh doanh, xudt nhap khdu truc tip va fly thac: than mO va cdc san phdm ch6 bin ter
than; thik bi, phuong tien van tai, xe may, phu tang, vat to cdc loai, khodng san, kim khi,
nguyen, nhien, vat lieu, h6a chdt (trir hod chat Nha nu& cam); hang cong nghiep nhe va •
hang tieu dung; d6 u6ng, rixou bia cdc loai (khong bao g6m kinh doanh qudn Bar); thu6c
la va nguyen lieu thay th6 thu6c la dA ch6 bi6n, thik bi viZri thOng, dien ter; hang din
may, din lanh;
Hoat d6ng xudt khdu lao d6ng, to van du hoc nuOt ngoai;
Kinh doanh diCh vu câng; kho bal;
Dick vu van tat
Dich vu cho thue thik bi, may mOc vak-S, gfri hang hOa;
Kinh doanh dia 6c va van phang cho thue; va
Tinh hinh tai chinh vi ktt qua hoat cong kinh doanh
Chi tit tinh hinh tai chinh vao ngay 31 thdng 12 dam 2009 va ket qua hog d6ng kinh doanh
cho ram tai chinh kk thfic ding ngay cua COng ty duce trinh bay trong Bdo cao tai chinh dinh
kem.
Cac khofin bit thu*ng va sty kien phat sinh sau nien
Den ngay lap bdo cap nay, Ban Giarn d6c COng ty cho rang khOng co su kien nao co th' lam
cho cdc so lieu va thOng tin dA duot trinh bay trong Bao cao tai chinh da kien toan cua COng ty
bi phan dnh sai lech.
Cling ty kim town
COng ty TNHH BDO Viet Nam — Chi nhanh Ha N6i da duot chi dinh la kiem town vien thuc
hien kie'm town Bdo cao tai chinh cho nam tai chinh kk thac vao ngay 31 thâng 12 nam 2009
cua COng ty.
8.
Ging be trach nhiem ctia Ban Clam dtc dti vOi BA° cao tai chinh
Ban Giam d6c.COng ty chiu tack nhiem lap Bdo cap tai chinh va dam bao Bdo cao tai chinh
phan dnh trung that va hop 15/ y e tinh hinh tai chinh vao ngay 31 thang 12 nam 2009 ding nhu
két qua hoat d6ng kinh doanh va luu chuyen tién to trong nam tai chinh ket fink ding ngay
COng ty. De lap Bdo cao tai chinh nay, Ban Gidm doc COng ty duot yeu cau:
Lira chon phii hop va dp dung nhdt quan cdc chinh sdch ke toan;
Thuc hien cdc xet doan va uOt tinh mgt cdch hop 1S, va than tong;
Trinh bay cdc nguyen tAc 1(6 toan gang &rot dp dung, thy thu6c vao su khdc bit tong
yeu cong b6 va giai trinh trong Bdo cao tai chinh;
Lap Bdo cao tai chinh tren co. sày hoat d6ng lien tic trir khi gia thuyet COng ty se tip tuc
hoat &Ong khOng con phii hop; va
Thik lap, that hien va duy tri 4 tilting kim sodt not 130 nham ngan chAn va phat hien
gian ran va sai sot.
3
TAP DOAN CONG NGHIEP THAN — KHOANG SAN VIET NAM
CONG TY CO PHAN XUAT NHAP KHAU THAN - TKV
Ilia chi: S6 47 PhiS Quang Trung, Phirông TrAn Hung Dao, Quan Han Ki6m, TP Ha N6i
BAO CÃO CUA BAN GIAM DOC (Ti'ep theo)
Nam tai chinhk6t thfic vac. ngay 31 thang 12 am 2009
cac yeu cAu neu tren trong
lap Bao ea° tai
Ban Giam d6c C6ng ty cam ke't rang ,d'a tuan
chinh va nhan thay khOng co van de bat thirông xay ra co the anh huang den kha nang hoat
dOng lien tic cua doanh nghiep.
Ban Giam d4Sc COng ty chiu trach nhiem dam bao s6‘ 1(6 toan duot ghi chep dAy du, phan anh
trung thvc va hop 15, tinh hinh tai chinh cua COng ty va dam bao Bao'cdo tai chinh cua COng ty
&rot lap phu hop cac chuan mvc ke toan Viet Nam, Che d6 ke toan doanh nghiep ap dung cho
Tap doan COng nghiep Than - Khoang san Viet Nam &rot ban hanh theo Quyet dinh so
2917/QD-HDQT ngay 27 thang 12 nam 2006 dm H6i dOng Quail tri Tap doan COng nghiep
Than - Khoang san Viet Nam dal duck B6 Tai chinh chAp thuan tai COng van so 16148/BTCCDKT ngay 20 thang 12 am 2006 va cac quy dinh phap 1, co lien 'quan. Ban Giam doc cling
chiu trach nhiem dam bao an toan cho cac tai san va da" thvc hien cac bien phap phis' hop de
ngan ngira va phat hien sai sot va cac truông hop vi pham khac.
9.
Y kin cila Ban Giim thic
Theo S/
kin dm Ban Giam d6c COng ty, BA° cao tai chinh da duct kitm toan (dinh kern) d'a
phan anh trung thvc va hop ly ve tinh hinh tai chinh cua COng ty vao ngay 31 thing 12 nam
2009, ket qua hoat dOng kinh doanh va luu chuye'n tien to trong nam tai chinh ke't thlic cling
ngay.
Ngay 28 thang 02 nam 2010
TRAY MAT BAN GIAM DOC
DOC
„f-c-- - ; 3 0 0
‘•
•
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Y.. 1-4N
.1tam Hiing Khanh
4
Tel : +84 4 37670657/37670658
Fax: +84 4 37670555
/2010/BCKT_BDOHN
Ha Noi Office
93/B1 Cau Giay Street
Quan Hoa Ward
Cau Giay District, Ha Noi
Vietnam
Ha NOi, ngay 28 thing 02 nam 2010
BAO CAO KIEM TOAN
ve Bao cao tai chinh cho nam tai chinh ktt thiic vao ngay 31 thing 12 nam 2009
cua COng ty CO phan Xuat nhap khau Than - TKV
HOi Tang Quin tri vi Ban Giim dik
Ging ty CO phAn XuAt nh4p khAu Than - TKV
Kinh
ChtIng t6i da kitm tan Bao cao tai chinh cho nam tai chinh ktt thfic vao ngay 31 thing 12 nam 2009
cua COng ty Co phan Xuat nhap khau Than - TKV bao
Bang can d6i ke toan vac) ngay 31 thing
12 nam 2009, Bao cao ktt qua hoat d'Ong kinh doanh, Tinh hinh thvc hien nghia vu ved Ngan sach,
Bao cao luu chuytn titn to va Thuy& mirth bao cao tai chinh cho ram tai chinh ktt thiic ding ngay
duce trinh bay tir trang 6 den trang 32 kem theo.
Viec lap va trinh bay Bao cao tai chinh nay thuOc ve trach nhi'em dm Ban Giam d6c COng ty Co phan
Xuat nhap khau Than - TKV. Trach nhiem cua chfing tOi la dtra ray kien y e Bao cap tai chinh nay Oa
trén ktt qua kitm toan.
Co. sir cua y kin kiem town
Chfing tOi *M. tlArc hien kitin town theo cac chiln mire kitm tan Viet Nam. Cac chuan mire nay dôi
hOi chtIng toi phai lap kt hoach va thtrc hien kitm toan dt dat dirgc mirc tin cay hop 13', vt viec Bao
cao tai chinh khOng con chira dung nhling sai sot tong y6u. CuOc kitm toan bao gom viec kitm tra
theo phuang phap chon mau va ap dung cac thir nghiem can thidt, cac bang chimg xac mink nhang
thOng tin trong Bao cao tai chinh, danh gia viec tuan thu cac chuan muc va the do ké toan hien harsh,
cac nguyén tic va phuong phap ke toan duce ap dung, cac tràc tinh va xet down quan tong dm Ban
Giam delc COng ty Co phan Xuat nhap khau Than - TKV cling nhir each trinh bay tong quit BA° cao
tai chinh.
Chfing tOi tin liking rang cuOc kitm toan
kitm toan.
chimg t8i da cung cap nhang co. ser hop cho kitn
1
w•
Y kin kiem toan
Theo kin
y chfing tOi, xet tren cac khia canh tong ytu, Bao cao tai chinh kern theo da phan anh trung
thtrc va hop 1S, tinh hinh tai chinh vao ngay 31 thong 12 nam 2009, ktt qua hoat d'Ong kinh doanh, tinh
hinh thtrc hien nghia V1.1 voi Ngan sach va tinh hinh kru chuytn tin to trong nam tai chinh ktt thfic
ding ngay cua COng ty Co phan Xuat nhap khau Than - TKV, va dtro .c lap phii hop ved cac chuan mire
kt toan Viet Nam, ché dO ke toan ap dung cho Tap down COng nghiep Than — Khoang san Viet Nam
ducyc ban hinh theo Quytt dinh so 2917/QD-IIDQT ngay 27 thong 12 nam 2006 dm HOi d8ng quan tri
Tap doan COng nghip Than — Khoang san Viet Nam da. dtro .c BO Tai chinh chap thuan tai COng van
so 16148/BTC-CDKT ngay 20 thing 12 dam 2006 va cac quy dinh phap l co lien quan.
COng ty TNHH BDO Viet Nam, Chi nhfinh Ha NOi
NHANIGONG
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am d c dich vu kiem tothi
Chimg chi KTV so: 0449/KTV
Ng,uygn Hoing Hi
Kiem town viers
Chimg chi KTV 0740/KTV
BDO Vietnam Co., Ltd., a limited liability company incorporated in Vietnam, is a member of BDO International Limited, a UK company limited by
guarantee, and forms part of the BDO network of independent member firms. BDO is the brand name for the BDO network and for each of the BOO
Member Firms
5
TAP DOAN CONG NGHEeP THAN - KHOANG SAN VIETNAM
CONG TY CO PHAN XUAT NHAP KHAU THAN - TKV
Dia chi: S6 47 Quang Trung - Roan Kim - Ha NOi
BANG CAN DOI Kt TOAN
Ngay 31 thang 12 ndin 2009
Don vi: VND
Thuytt
mink
TAI SAN NGAN HAN
Tien va tuung throng tien
Tign
Cac khoan Wong &rang tien
Cfic khoin du ttr tai chinh ngin han
Cfic khoin phfii thu ngin han
Phai thu khach hang
Tra truck cho nguOi ban
Phai thu not bo ngan han
Cac khoan phai thu khac
Du phOng phai thu ngin han kho
Hang din kho
Hang din kho
Du phOng gam gia hang ton kho
Tii san ngin han khfic
Chi phi tra truck ngan han
Thug GTGT dtrgc khdu trir
Thug \TA cac khoan phai thu N. Ntrac
Tai san ngdn han khac
100
110
111
112
120
130
131
132
133
135
139
140
141
149
150
151
152
154
158
TAI SAN DAI HAN
Cic khofin phii thu dai han
Phai thu dai han khac
Tai san co dinh
TSCD hitu hinh
- Nguyen gia
- Gia tri khAu hao 1uy kg
TSCD vo hinh
- Nguyen gia
- Gid tri khAu hao 1uy
Chi phi XDCB dog dang
Bat dOng san (tau tir
- Nguyen gia
- Gia tri khAu hao 1uy
Cfic khoin dau tu tai chinh dai
DAu to dai han khac
Tai san dai han khic
Chi phi tra trulk dai han
Tai san dai han khac
200
210
218
220
221
222
223
227
228
229
230
240
241
242
250
258
260
261
268
31/12/2009
01/01/2009
633374.374.040
150.013.171.731
150.013.171.731
300.468.765.251
74.787.067.669
74.787.067.669
394.194.597.645
382.842.525.677
10.881.092.431
179.529.362.106
160.971.367.144
17.773.354.215
5.2
470.979.537
784.640.747
5.3
85382.391.488
85.382.391.488
44.483.343.796
44.483.343.796
3.784.213.176
96.155.000
2.911.802.554
76.645.327
699.610.295
1.668.991.680
32.283.125
835.141.135
48.085.707.084
10.000.000
10.000.000
27.247.494.261
6.936.313.743
17.523.474.776
(10.587.161.033)
47.521.434.756
10.000.000
10.000.000
44.199.386.704
24.586.279.425
35.184.914.703
(10.598.635.278)
5.1
5.4
5.5
5.6
5.7
5.9
5.8
5.10
5.11
5.12
27.130.980
(27.130.980)
20.311.180.518
17.204.261.149
19.546.838.253
(2.342.577.104)
2.400.000.000
2.400.000.000
1.223.951.674
27.130.980
(27.130.980)
19.613.107.279
3.100.000.000
3.100.000.000
212.048.052
212.048.052
1.223.951.674
681.460.081 124
Bao cao tai chinh nay phai &toy doc Chung veri cac thuyit minh kern theo.
801.567.420
347.990.200.007
6
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CH! NH!
C?r;_i
0
'Intl.
''3I HA
TAP DOAN CONG NGHIEP THAN - KHOANG SAN WET NAM
CONG TY CO PHAN XUAT NHAP ICHAU THAN - TKV
Dia chi: S6 47 Quang Trung - Hoan Kim - Ha N9i
BANG CAN DOI KE TOAN (Tiép theo)
Ngay 31 thang 12 nam 2009
Don vi: VND
NGL ON, VON
Mil Tliti-et
ninth
so
Ng PHAI TRA
ngAn han
Vay va nq ngan han
Phai tra ngu&i ban
Ngu6i mua tra tin truck
Thud \fa khoan phai n9p Nha nuOt
Phai tra ngubi lao Ong
Chi phi phai tra
Phai tra not b9
Phai tra phai n9p ngan han khac
Du phOng phai tra ngan han
No• dai han
Phai tra dai han khac
Vay NIA nq dai han
Quy phat tritn khoa h9c cong ng4
300
310
311
312
313
314
315
316
317
319
320
320
333
334
339
VON CHij SO HMI
Viln chu s& hfru
VO'n dAu to cua chu sa hitu
Thang du von c6 phAn
VO'n khdc cua chu sO. hau
C6 phi'L ngan quY
Chénh Wch dinh gia lai tai san
Chénh Wch ty gia h6i doai
Quy Tau to phat trie'n
Qu5", du phOng tai chinh
Quy khac thu9c vein chi' sex hal
L9i nhuan chua phan phi
Ngutm von
XDCB
Quy ho trq sap x'e'p doanh nghi0
Ngulin kinh phi vi guy khfic
Quy khen thuOng, philc lqi
Ngu6n kinh phi
Ngu6n kinh phi hinh thánh TSCD
400
410
411
412
413
414
415
416
417
418
419
420
421
422
430
431
432
433
ONG (()NC; NGCON VON
5.13
5.14
5.15
5.16
5.17
5.18
440
Bao cao tai chinh nay phai duvc doc chungthi arc thuyat mink kern theo.
593.487.467.304
580.566.837.606
195.937.803.805
270.496.994.033
67.268.671.043
10.920.341.566
2.642.226.859
2.144.244.734
2.682.076.951
16.306.327.710
12.168.150.905
12.920.629.698
1.631.655.487
11.034.288.244
254.685.967
264.351.697.977
259.302.465.121
86.735.603.334
85.590.664.574
54.364.115.301
8.900.191.242
6.831.806.785
5.701.366.693
2.557.570.000
8.621.147.192
87.972.613.820
79.044.172.656
48.275.600.000
4.122.208.000
83.638.502.030
73.841.125.489
52.432.886.227
4.122.208.000
(311.562.965)
23.089.969.329
3.867.958.292
14.588.036.631
2.697.994.631
8.928.441.164
8.928.441.164
9.797.376.541
9.797.376.541
681.460.081.124
347.990.200.007
5.049.232.856
1.905.933.296
3.143.299.560
7
TAP DOAN CONG NGHIEP THAN - KHOANG SAN VIET NAM
CONG TY CO PHAN XUAT NHAP KHAU THAN - TKV
Dia chi: S6 47 Quang Trung - Hoan Kim - Ha N'cii
BANG CAN DOI KE TOAN (Tiep theo)
Ngay 31 thdng 12 nani 2009
A
VOL
CAN -OAN
CST EU NG(-)At BANG CAN
Thuyt
int).
31112/2009
0110112009
Tai san thue ngoai
Kat tu, hang hod nh4n giu ho, nhan gia cong
Hang hod nhan bdn ho, nhan ky giri, ky cuqc
Ng khO dlei dl xi 1Y
Ngoai to cdc
USD
EUR
WY
AUD
5.370.473,38
71.007,00
87.234,00
392,70
2.699.011,53
4.472,21
88.387,62
Du town chi six nghlep, du an
Ngay 28 thang 02 nain 2009
KE TOAN TRU'ONG
Le Thi Thu Trang
Bao ado tai chinh nay phai quoit doe chung veri ccic thuyit minh kern theo.
TAP DOAN CONG NGHLEP THAN - KHOANG SAN VIET NAM
CONG TY CO PHAN XUAT NHAI
, KHAU THAN - TKV
Dia chi: S6 47 Quang Trung - Hoan Kim - Ha NOi
BAD CAO KIT QUA HOAT BONG KINH DOANH
Nam tai chinh kSt thfic vao ngay 31 thing 12 nam 2009
Don vi: VND
Ma Thuyet
sE
niinh
Doanh thu ban hang va cung cap dich vu
01
6.1
Cac khoan giam trir
02
6.2
Doanh thu thuAn tir ban hang hoi va cung cap
dich vu
10
Gia vein hang ban va dich vu
11
Loi nhu4n gop ve ban hang vi cung cap
dich vu
20
Doanh thu hoat dOng tai chinh
21
Chi phi tai chinh
22
- Trong do: Chi phi kV vay
2009
2008
1.264.014.584.014
415.515.859.619
6.3
1.264.014.584.014
415.515.859.619
6.4
1.099.547.871.721
299.052.655.263
164.466.712.293
116.463.204.356
6.5
2.755.483.178
16.042.834.779
6.6
11.178.419.985
14.969.062.051
23
4.868.898.777
9.030. 171. 383
Chi phi ban hang
24
84.151.573.142
60.297.604.986
Chi phi quan1Sr doanh nghi0
25
42.504.847.313
30.418.391.058
Lori nhu;an thuan tir hoat clong kinh doanh
30
29.387.355.031
26.820.981.040
Thu nhap khac
31
2.051.393.574
12.508.149.350
Chi phi khac
32
239.717.633
8.309.154.343
Lori nhu4n khfic (40=31-32)
40
1.811.675.941
4.198.995.007
Tiing loi nhu;an ke toan trulk thus
50
31.199.030.972
31.019.976.047
Chi phi thus TNDN hien hanh
51
7.799.757.743
4.028.765.010
Chi phi thuS TNDN ho'an lai
52
Lgi nhua,'n sau thuS TNDN (60=50-51-52)
60
23.399.273.229
26.991.211.037
LAi co. ban tren co phieu
70
4.847,02
13.235,71
6.7
Ngay 28 thing 02 nam 2009
KE TOAN TRU'ONG
Le Thi Thu Trang
Bao cao tai chinh nay ph& diroc doc chung vat cac thuyit minh kern theo.
9
TAP DOAN CONGOP THAN - KHOANG SAN VIVI' NAM
CONG TY CO PHAN XUAT NHAP KHAU THAN - TKV
Dia chi: S6 47 Quang Trung - Heim Kim - Ha NOi
TINTH HINH THVC HIEN NGHIA VU VOI NGAN SACH
Nam tai chinh kgt thfic vao ngay 31 thang 12 nam 2009
Ma inn, pliat 11Qp
SO Phai,ni)i)
A
so
dillt nam
trong n:Int
2
„,,
C1
S4 da ntip
trong nam
3
Don vi: VND
So cOn phai niip
s.
C not nam
4= 1 + 2 - 3
Thue
10
8.900.191.242
137.528.124.648
135.507.974.324
10.920.341.566
Thu g GTGT hang ban ni;)i dia
11
3.576.102.855
4.312.810.039
3.307.535.511
4.581.377.383
Thu g GTGT hang nhap khdu
12
1.072.247.022
91.955.369.367
90.651.545.387
2.376.071.002
Thu g tiéu thu
13
Thus xudt, nh4p khdu
14
912.518.192
32.585.825.811
32.860.719.645
637.624.358
Thus thu nhap doanh nghi'e'p
15
2.750.639.747
7.799.757.743
7.642.633.033
2.907.764.457
Thus tai nguyén
16
Thu g nha ddt
17
TiSn thug
18
429.339.692
429.339.692
Cac khoan thu g khac
19
445.021.996
616.201.056
6.000.000
6.000.000
439.021.996
610.201.056
588.683.426
Thul mon bai
Thul TNCN
588.683.426
417.504.366
417.504.366
Thul khac
Cfic khoin phfii nop khfic
30
Cac khoan phij thu
31
Cac khoan phi, le phi
32
Cac khoan khac
33
DO
Thu diL Hit
Cac khoan nOp phgt
NO
" p khac
Tiing ging ( 40 = 10+ 30)
40
8.900.191.242
137.528.124.648
135.507.974.324
10.920.341.566
Ngay 28 thang 02 nam 2009
Kt TOAN TRItONG
/71/
Le Thi Thu Trang
Bao ceto tai chinh nay ph& duov ol2c chung ven cac thuyit minh kern then.
Hong Khanh
10
TAP DOAN CONG NGHltP THAN - KHOANG SAN VIET NAM
CONG TY CO PHAN XUAT NHAP KHAU THAN - TKV
Dia chi: S6 47 Quang Trung - Hoan Kim- Ha NOi
BAO CAO LU'U CHUYEN TIEN TE
Mtn tai chinhlck thfic vao ngay 31 thong 12 nom 2009
Don VND
Ma
sO
2009
2008
LTA). CHUYEN TIEN Tir HOAT BONG KD
Lo'i nhu4n trithc thud
Dieu chinh cho cac khoin
KhAu hao TSCD
Cac khoan dtr pheng
Lai, 18 chenh Lech tS/ gia h6i dodi chua thgc hien
Lai, 18 tir hoat dOng dAu tu
Chi phi lai vay
Loi nhuein tir HDKD trithc thay crdi von LB
Tang gam cac khoan phai thu
Tang giam hang ton kho
Tang giam cac khoan phai tra (khOng ks lai vay phai tra.,
thud thu nhap phai n0p)
Tang Om chi phi tra truck
Tien lai vay da tra
Thus thu nh'ap da nap
Tien thu khac tix hoat Ong kinh doanh
Tien chi kHz tir hog Ong kinh doanh
Law chuyin tinthucin tic hoat clOng kinh doanh
CHUYEN TIEN Tir HOAT BONG DAU TU'
Tien chi d mua sam, xay dung TSCD va cac TS dai han
Tien thu tir thanh 1St, nhtrong ban TSCD va cac TS dai han
khac
Tien chi cho vay, mua cong cu no, . cua clop vi khac
Tien thu ht)i cho vay, ban cong cu no dm clan vi khdc
Tien chi dAu tu gOp von vao cac don vi khac
Tien thu h8i dAu ttr gOp Win vao cac don vi khac
Tien thu lai cho vay, co tire va lqi nhuan duct chia
Laru chuy in
; tiers thuiln tar boat d'Ong dim tit
LUV CHUYEN TAN Tir HOAT BONG TAI CHiNH
Tien thu tir phat harsh CP, nha'n von gOp cua chu SH
Tien chi tra von gcip cho cac chi" sO. hau, mua lai CP dm
doanh nghiep da phat hanh
Tien vay ngan han, dai han nhan duoc
Tien chi tra nq g6c vay
Tien chi tra nq thud tai chinh
Co tdc, lqi nhu'an da tra cho chu ser hau
Lint chuy'Jn tien thutin tir hoot &Ong led chinh
01
31.199.030.972
31.019.976.047
02
03
04
05
06
08
09
10
3.005.591.931
2.468.050.242
6.219.834.540
(1.703.587.979)
4.868.898.777
5.329.433.133
9.030.171.383
43.589.768.241
47.847.630.805
(217.940.536.834)
(40.899.047.692)
202.896.771.477
28.640.318.384
(16.576.807.313)
(93.655.123.170)
12
13
14
15
16
148.176.177
(4.169.824.004)
(7.642.633.033)
5.850.254.860
(6.117.842.247)
107.971.448
(6.895.416.528)
(2.289.585.389)
316.878.332.203
(105.365.888.790)
20
(24.284.913.055)
168.691.431.650
21
(3.930.972.592)
(19.023.517.928)
11
22
23
24
25
26
27
30
(3.400.000.000)
2.500.000.000
2.780.026.225
(3.930.972.592)
(17.143.491.703)
1 .000.00 0.0 00
31
32
33
34
35
36
40
416.786.826.618
(304.774.821.659)
(8.081.986.600)
103.930.018.359
Bao coo tai chinh nay phai &coy doc chungthi cac thuyit minh kern theo.
189.684.964.623
(322.793.414.810)
(5.106.752.000)
(137.215.202.187)
11
TAP DOAN CONG NGHX. P THAN - KHOANG SAN NOT NAM
CONG TY CO PHA.. N XUAT NHAP KHAU THAN- TKV
Dia chi: S6 47 Quang Trung - Hohn Kim - Ha NOi
BAO CAO LIYU CHUYEN TIEN Tt (Tiep theo)
Nam tai chinhk6t thlic vâo ngay 31 twang 12 nam 2009
Don vi: VND
LUU CHUYEN TIEN THUAN TRONG KY
50
Tian vet twang throng tin tau kj,
Anh htrông cua thay cloi ts, gia hoi dodi quy d6i ng.t
Tian vd twang twang thin cuOi 19)
60
75.714.132.712
74.787.067.669
(488.028.650)
150.013.171.731
70
14.33 2.73 7.760
63.520.212.722
(3.065.882.813)
74.787.067.669
NgAy 28 than 02 na'm 2009
KE TOAN TRU'ONG
M DOC
d;
c
H
La Thi Thu Trang
Bac) cao tai chinh nay phai duvc doc chung v61 cac thuyit minh kern theo.
.•••• • •
Hong Khanh
12
TAP DOAN CONG NGHIEP THAN— KHOANG SAN VIET NAM
CONG TY CO PHAN XUAT NHAP KHAU THAN - TKV
Dia chi: So 47 Pha Quang Trung, Phuiyng TrAn Hung Dao, Quan Hoan Kiem, TP HA NOi
THUYET MINH BAD CÄO TAI CHiNH
Nam tai chinh két thilc vao ngay 31 thang 12 nam 2009
1 D AC
- DIEM HOAT BONG CiTA DOANH NGHIEP
'
A
COng ty Co phAn XuAt nhap khau Than - TKV cOng ty co phan dugc, chuyén doi tir Doanh
nghi'ep Nha nu& COng ty XuAt nhap khAu va Hap tic quac to thuOc Tong COng ty Than Vi4t
Nam (nay la Tap doan Cong nghiep Than - Khodng san V* Nam — TKV) theo Quy6t dinh S6
149/2004/QD-BCN ngay 01/12/2004 dm BO twang BO COng, nghi0 (nay la BO COng thuang).
COng ty dugc Si K6 hoach va
tu Thanh pha Ha NOi cap giAy chimg nhan dang 1(57 kinh
doanh so 0103006558 slang Ic-S, 'An dAu ngay 25/01/2005. Trong qua trinh hoat Ong, cdc thay
dai v6' nganh nghe kinh doanh ding nhu von deal le cua C6ng ty cla dugc SO. K6 hoach va DAu
tu Thanh pha Ha NOi ran lugt chUng nhan tai 07 giAy chUng nhan dang ky kinh doanh di'&1
chinh. Hi"en nay COng ty dang hoat dOng theo GiAy chUng nhan clang ky kinh doanh so
0103006558 thay dai lan thir 07 do SO. 1(6 hoach va DAu to Thanh 016 Ha NOi cap ngay
23/3/2009.
Hoat dOng chinh cua COng ty bao gOm:
Kinh doanh, xuAt nhap khAu true tiep va uy thdc: than mO, cdc san phAm the bin tir than;
thiôt bi, phucmg tien van tai, xe may, phij tong, vat tu cdc loai, khodng san, kim khi, nguyén,
nhién, vat lieu, hOa chat(tru hod chat Nha nu& cam); hAng cOng nghip nhe va hang tiéu
dung; dO u6ng, ru9u bia cdc loai (khOng bao gOm kinh doanh quan bar); thuOc la va nguyén
lieu thay th6 thuac la da ch6 bi6n, th4t bi vin thOng, dien tir; hang dien may, din lanh;
Dich vu cho thué thi6t bi, may mOc va ky giri hang hod;
Kinh doanh dia 6c va van phOng cho thué (khOng bao gam hoat dOng to van v6' gid dAt);
Dich vu van tai hang hod;
Dao tao, gido duc, dinh hudmg cho nguai lao dOng Viet Nam di lao dOng co thyi han nuac
ngoai; to van du hoc nuac ngoai; hoat d'Ong xuat khAu lao dOng;
Kinh doanh, xu dl t nhap khAu cat da qua ch6 bi6n;
San xuAt ch6 bin than mó va cdc khodng san khdc,
San lAp mat bang;
Kinh doanh dich vu cang, kho bdi;
Kinh doanh cdc mat hang nOng san;
Kinh doanh cdc mat hang thvc phAm tuai sang, dOng lanh, thug hai san;
Kinh doanh Nitrat AmOn ham luting cao.
COng ty co trp chinh tai So 47 Quang Trung, Quan Hoan Ki6m, Thanh pha Ha NOi. Ngoai ra,
COng ty con co cdc Chi nhanh hach todn phi thuOc sau:
Chi nhanh Ha Chi Minh: co dia chi tai Toa nha V-Coalimex 29-31 Dinh BO Linh, PhuOng
24, Quan Binh Thanh, TP Ha Chi Minh;
Chi nhinh Ha NOi: co dia chi tai so 116, ngO 88 VO Thi Sdu, Quan Hai Ba Trung, TP Ha
NOi;
Chi nhanh Quang Ninh: co dia chi tai 33B Le Thanh TOng, Ha Long, Quang Ninh
Den ngay 31 thAng 12 nam 2009, tong so can bO nhan vién COng ty la 212 nguai, trong do so
can bO quail ly la 32 nguiyi.
Thuyit minh Bac cao tai chinh la mot b0 phan khOng tach rai cna Bac) cao tai chinh.
13
TAT DOAN CONG NGHI V)
. THAN — KHOANG SAN VIET NAM
CONG TY CO PHAN XUAT NHAP KHAU THAN - TKV
Dia chi: S6 47 Ph6 Quang Trung, Phu.O.ng Tran Hung Dao, Quan Hoan Ki6m, TP Ha NOi
THITYET 1VIINH BAO CAO TAI CHiNH (Tiep theo)
Nam tai chinh lc& thirc vao ngay 31 thang 12 dam 2009
2 NAM TAT CHINH, DON VI TIEN TE SIr DUNG TRONG KE TOAN
Nam tai chinh cua C6ng ty bdt ddu ter ngAy 01/01 yak& thirc vac, ngay 31/12 nam throng lich.
Dan vi tin to sir dung trong ke toan IA d6ng Vi't Nam (VND).
3 CHUAN MUt VA CHE DO KE TOAN AP DUNG
Vi't
COng ty ap dung ch6 d6 k'6 toan ap dung cho Tap doan COng nghi0 Than - Khoang
eo Quy6t
dinh so 2917/QD-HDQT ngay 27/12/2006 dm H6i ding Quan
Nam dugc ban hAnh
th
tri Tap doAn COng nghi0 Than — Khoang ski V* Nam &A dugc B6 Tai chinh chdp thuan tai
COng van so 16148/BTC-CDKT ngAy 20/12/2006.
Hinh thirc s6 ke toan ap dung: Nhat14, chirng tir
4 CAC CHiNH SACH KE TOAN QUAN TRONG
4.1 Tien
Tien ,bao g6m teen mat tai guy', cac khoan
gin ngan hang (khOng
han) va
dang
chuyen.
4.2 Cat giao dich ngo3i t§
Cac nghi0 vu phat sinh bang d6ng tin khac ngoai d6ng Viet Nam (VND) dugc chuy& d6i
thanh d6ng V* Nam theo tS, gia flip t6 tai thOi diem phat sinh nghi0 vu.
S6 du cac tai san bAng tin va cong nq co g6c lA ngoai to vao ngay k6t thirc nam tai chinh dugc
quy d6i sang dOng Viet Nam theo ty gia binh quan lien ngan hang do Ngan hang NhA nuO.c
Nam cong b6 tai ngay k'6't thirc ram tai chinh.
Cac khoAn chenh 14ch ty da thkrc hi4n phat sinh trong nam dugc ghi nhan vao chi phi hoac
doanh thu hoat dOng tai chinh trong nam tai chinh
di
Khoan chénh Wch giita ty gia sau khi quy
theo t5/ gia binh quail lien ngan hang vao ngay 31
thang 12 ram 2009 do Ngan hang Nhi nuO .c cong b6 vOi ty gia dang hach toan trén so ke toan
dugc xir ly nhu sau:
D6i v&i chenh Wch ty gia h6i dodi phat sinh do vi& danh gia lai s6 du cu6i nam IA: teen mat,
tiisn giri, cac khoan ng nem han (1 nam tra xu6ng) co geic ngoai to tai thô .i di&I, lap Bao cao
tai chinh dugc Phan anh tai muc "Chénh Wch tS, gia h6i dodi" tin Bang can 6i k6 Wan,
Dau nam sau, so du se dugc hach toan ngupc lai dô xoa so du.
DOi vOi chénh tech ty gia hOi doai phat sinh do viec danh gia lai s6 du culld nam cua cac
khoin nq dAi han (ten 1 am) co gOc ngoai to tai thói di&ri lap bao cao tai chinh thi dugc
ghi nhan vao chi phi hoac doanh thu boat Ong tai chinh.
43 Hang ten kho
Hang ton kho dugc ghi nhan theo gia g6c trir di du phOng giAm gid hang ton kho va dam bao gia
tri dugc ghi nhan lA gia thap han gitra gia g6c va gia tri thi truOng co t1 .4 thkrc hi4n dugc
hang ton kho.
Thuyit mink Bac, cao tai chinh la mot b0 phan khOng tach rdi cita Bao cao tai chinh.
14
TAP DOAN CONG NGHItP THAN — KHOANG SAN VIET NAM
CONG TY CO PHAN XUAT NHAP KHAU THAN - TKV
Dia chi: S6 47 Ph6 Quang Trung, Phtrimg Tran Hung Dao, Quan Hoan Kiem, TP Ha NOi
THUYET MINH BAO CAO TAI CHiNH (Ti4 theo)
Nam tai chinh ket thitc vao ngay 31 thing 12 nam 2009
Gia g6c hang ton kho bao g6m chi phi mua, the bien va cac chi phi lien quan truc tiep khdc phat
sinh de co duqc hang ton kho dia diem va tang thai san sang sir dung.
COng ty dp dung phucmg phap ke khai thubmg xuyen de hach town hang ton kho vii gia tri duqc
xac dinh theo gia thuc to dich danh.
Du phOng giam gia hang ton kho duqc lap cho s6 to trac tinh phat sinh khi gia g6c vuqt qua gia
tri co the thuc hien duqc dm hang ton kho vao ngay kat thitc nam tai chinh. Cac khoan tang
hoac giam du phOng nay thrqc ghi nhan vao khoan muc gia von hang ban trong nam tai chinh.
A
A
4.4 Tai san co dinh va khau hao tai san oc odinh:
Ili san co dinh duqc phan anh theo nguyen gia va gia tri hao mem luy ke.
Nguyen gia tai san co dinh (TSCD) Hilu hinh va VO hinh bao g6m gia mua va nhitng chi phi co
lien quan true tiep d6n viec dua TSCD vao hoat dOng nhu du kien. Cac chi phi mua sam, nang
cap va dOi mei TSCD duqc von hc5a, ghi tang nguyen gid tai san co dinh; cac chi phi bao tri, sira
chita dtrqc tinh vao ket qua hoat dOng kinh doanh tong ky. Khi TSCD duce ban hay thanh 1ST,
nguyen gia va gia tri hao mOn lily ke dugc Via so va bat kSt cac khoan lAi 18 nao phat sinh do
thanh 1S/ TSCD deu duqc hach torn vacs ket qua hoat dOng kinh doanh
Khau hao TSCD Him hinh va VO hinh dugc tinh theo phtrang phap duang , thing, dp dung cho
ca cac tai san theo tydugc tinh torn de phan 1)6 nguyen gia trong suOt tiled gian trâc tinh
sir dung va phu hcp voi quy dinh tai Quyet dinh so 206/2003/QD-BTC ngay 12/12/2003 dm BO
Tai chinh ve viec ban hinh Che dO quan 1Y, sir dung va trich khAu hao tai san co dinh. ThM gian
sir citing udfc tinh cua cac tai san cho nujc dich tinh torn nay nhu sau:
tat
Lori tai san co dinh:
Thi'd gian (nam)
Tai san ca clinh hint hinh
Thiet bi van phOng
Phuang tien van tai
Nha cira vat kien trim
4-7
3-10
6-25
4.5 Cac khoin din tu tai chinh
Cdc khoan dau tu tai chinh dai han cua COng ty la cac khoan dau tu vao cong ty lien ket va tien
giri co IcSi han ten 03 thing dugc ghi nhan theo gia g6c cua khoan dau tu.
4.6 Chi phi di vay va von hofi cac khoin chi phi di vay
Chi phi di vay dugc ghi nhan vao chi phi hog dOng tai chinh trong tam trir truing hqp cac
khoan chi phi di vay do dugc tinh vao (von hOa) gia tri tai san do co lien quan truc tiep den viec
dau tu xay dung, mua sam tai san ho4c san xuat cac tai san da dang do.
Viec vein hod chi phi di vay se dugc tam ngimg lai trong cac giai doan ma qua trinh &Au tu xay
dung hoac san xuat tai san dang bi ,gian doan, trir khi sir gian doan do la can thiet va cham
dirt khi cac hoat dOng chit yeu can thiet cho viec chart bi, dtra tai san dd( dang vao sir dung hoac
ban ra da hoan thanh. Chi phi di vay phat sinh sau do se dtrqc ghi nhan la chi phi hoat Ong kinh
doanh trong nam tai chinh.
Thuyit minh Rao cao tai chinh la mot b0 ph On khOng tach rai cua Bao cao tai chinh.
15
TAP DOAN CONG NGHIEP THAN — KHOANG SAN VIET NAM
CONG TY CO PHAN XUAT NHAP KHAU THAN - TKV
Dia chi: S6 47 Ph6 Quang Trung, Phtrông Tian Hung Dao, Quan HoAn Kiem, TP HA Ni
THUYÈT MINH BAO CAO TAI CHINH (Tie!) theo)
Nam tai chinh ket thfic vao ngay 31 thdng 12 nam 2009
4.8 Chi phi phii tri:
Chi phi phai tra bao gom gia tri cac khodn chi phi db." ducyc tinh vao chi phi hog dOng kinh
doanh trong nam tai chinh, nhung chua duc7c thuc chi vac) thOi di&n 14t thfic nam tai chinh nhu
chi phi du phOng bdo hanh 14, chi phi lai vay phdi tra
4.10 Win chti so' ht-ru
V6n dau to ban du cua COng ty duce ghi nhan theo gia tri von gOp cua Nhi nueyc va cac ben
tham gia gOp von khi chuyen dOi hinh thirc cong ty tir doanh nghiep Nha nu& thanh cong ty co
phan. Trong qud trinh hoat d'Ong, von dau to cua COng ty duac ghi nhan tang len theo gid tri von
gOp tang len cua cac co dOng.
Lai nhuan sau thus thu nhap doanh nghiep co the chia dugc cho cac ben gOp vein sau khi duac
thOng qua b&i Nghi guy& cu6c hop Dai h8i ang co dOng. Co tire ducfc chia tir lai nhuan chua
phan phOi dua ten ty le g6p von cua timg co dOng.
4.11 Doanh thu
Doanh thu bdn hang hod va cung cap dich vu duqc ghi nhan khi cac rai ro, Igi ich va quyen sOy
hau hang hod duac chuyen sang nguOi mua; dOng thOi don vi co the xdc dinh duac cac chi phi
lien quan den giao dich bdn hang. ThOi diem ghi nhan doanh thu thOng thuimg thing ved thOi
diem chuyen giao hang hod, dich vu, phdt hanh hod don cho nguad mua va
mua chap
nhan thanh Wan. DOi vai nth:mg tinting h9p viec cung cap dich vu lien quan den nhieu kSi ke
town, doanh thu duac xdc dinh ten ket quA phan cong viec da thuc su hoAn thanh trong nam.
Doanh thu hoat dong tai chinh bao g6m thu nhap lai tien giri, lai chenh lech ty gid phdt sinh
trong nam tai chinh.
4.12 Gia yen
)31/8i,
NHANC
NG T1'
Chi phi san xuAt kinh doanh phdt sinh, co lien quan den viec hinh thanh doanh thu trong nam
duqc tap hap theo thuc to va trâc tinh dung ky ké town.
Gid von hang hod va dich vu khdc duac xdc dinh ten ca nguyen tac phu hap vOi doanh thu
thuc hien trong ky ké toan.
4.13 Chi phi ho#t dOng tai chinh
Chi phi hoat dOng tai chinh cua COng ty bao g6m cac khohn chi phi Ili tien vay khOng ducic von
hod theo quy dinh, to chenh lech tS, gid phdt sinh va chenh lech ty gid do anti gia lai so du dm
cac khoan ng dai han co g6c ngoai te. Trong do chi phi tai tien vay IA Om lai vay phai tra trong
nam cua cac khoan vay ngan han va dAi han cua cong ty.
4.14 Thue
Thai Gici tri gia tang (GTGT):
Hang hod va dich vu do COng ty cung cap chiu thus gid tri gia tang theo cac mire thus sau:
- Doanh thu xuAt khAu lao Ong:
0%
- Doanh thu cua cac mat hang khdc:
5% - 10%
Thuyat mink Bao cao tai chinh la mot b0 pkin khOng tach rcri arc: Bao cao tai chinh.
16
NH
H
T
HA NO:
- C'
TAP DOAN CONG NGHIM) THAN — KHOANG SAN VI T NAM
CONG TY CO PHAN XUAT NHAP KHAU THAN - TKV
Dia chi: SO 47 PhO Quang Trung, PhuOng TrAn Hung Dao, QuOn Hoan Kiam, TP Ha NOi
THUYET MINH BAO CAO TAI CHINH (Tiep theo)
Nam tai chinh kat fink vao ngay 31 thang 12 ndm 2009
Thug Thu nhfip Doanh nghtep (TND1V):
COng ty tinh va nOp thug thu nh4p doanh nghiep theo mire thu g sat 25%.
COng ty dirge mien thu g TNDN trong 2 näm Ica tir khi co thu nhap chiu thus va giam 50% so
thug phai nOp trong 2 na'm tiep theo. Nam tai chinh 2009 la nthn tai chinh dau tien COng ty het
thZri gian uu di mien, giam thug TNDN phai nOp.
Cac logi thug kik: theo quy dinh hien hanh dm Viet Nam.
4.15 Khoin phai thu
Cac khoan phai thu trinh bay trong BA° cao tai chinh theo gia tri ghi so phai thu tir khach hang
cua COng ty va cac khoan phai thu khac Ong veri du pi-1611g ng phai thu khO dOi.
Du phOng ncr phai thu khO dOi the hien phan gia tri di; kien bi ton thAt do cac khoan phai thu
khOng duo.c khach hang thanh toan phat sinh doi vOi so du cac khan phai thu vao ngay kat thfic
ndm tai chinh.
THONG TIN BO SUNG CHO CAC KHOAN MUC TRINH BAY TRONG BANG CAN DOI
KE TOAN
5.1 Tien
31/12/2009
(VND)
01/01/2009
(VND)
Tian mg tai quy
(i)
459.522.775
681.051.367
Tian giri ngan hang
(ii) 149.126.648.956
74.106.016.302
Tian dang chuyan
COng
427.000.000
150.013.171.731
74.787.067.669
SO du teen mg tai quy vao ngay 31/12/2009 bao
Nguyen to
.
Il
VND
Nrai to (USD)
Eking Viet Nam
459.522.775
COng
459.522.775
SO du tin gui ngan hang vao ngay 31/12/2009 bao Om:
Nguyen to
VND
Ngoai to
EUR
USD
JPY
AUD
71.007,00 #
5.370.473,38 #
87.234,00 #
392,70 #
DOng Viet Nam
COng
Thuyit minh Belo cao tai chinh la mot bi) phan khOng tcich rat cua Bcio cao tai chinh.
98.158.357.669
1.883.294.365
96.250.818.150
17.623.946
6.621.208
50.968.291.287
149.126.648.956
17
TAP DOAN CONG NGHItP THAN — KHOANG SAN VI T NAM
CONG TY CO PHAN MAT NHAP KHAU THAN - TKV
Dia chi: S6 47 PhiS Quang Trung, Phuang TrIn Hung Dao, Qu4sn Hoan Ki6m, TP Ha NOi
THUYET MINH BAO CAO TAI CHINH (Tidp theo)
Nam tai chinh k6t dale vao ngay 31 thang 12 nam 2009
5.2
Cac khan phai thu ngin h3n khac
31/12/2009
(VND)
233.758.254
Phai thu tien dat coc 110
Bao him xa hOi nOp thira
742.513
263.892.671
Phai thu ve co Vic va lqi nhuan duvc chia
Phai thu ngu1i lao dOng
417.702.000
COng
144.227.794
112.670.284
Phi Ring hang (OMZ-TB MO va cong ngh0
Phai thu khdc
01/01/2009
(VND)
52.535.024
30.091.744
470.979.537
784.640.747
5.3 Hang ton kho
31/12/2009
(VND)
Hang mua Bang di duerng
Hang hod
3.028.110.515
82.354.280.973
Hang gin ban
COng
01/01/2009
(VND)
14.966.346.037
29.516.997.759
85.382.391.488
44.483.343.796
5.4 Thud va cac khoin phai thu Nha nu*c
,,„
:'‘1
. oif
36.645.327 y
I/
40.000.000
31/12/2009
(VND)
Thug gia tri gia tang
Thug nhap kli'du
01/01/2009
(VND)
Cac khoan khdc phai thu Nha nuâc
Cong
76.645.327
5.5 Phai thu dii h#n khic
31/12/2009
(VND)
01/01/2009
(VND)
KS/ guy, l't argc dai han
10.000.000
10.000.000
COng
10.000.000
10.000.000
ThuyEt minh Bao cao tai chinh la m5t bei phan khong tach reel ago Bao cao tai chinh.
18
IMO MINI VIM
rams mai UM ON We INN IMIM
-EN
AIME IMF 1111111V
TAP DOAN CONG NGHIEP THAN - KHOANG SAN VIET NAM
CONG TY CO PHÁN
XUAT
NHAP KHAU THAN - TKV
Hung Dao, Quart Hoan kiem, TP Ha NOi
Dia chi: S6' 47 Phti Quang Trung, Phtreng TrAn
THUYET MINH BAO CÀO TAI CHINH (Tiep theo)
Nam tai chinh ket fink vao ngay 31 thing 12 nam 2009
5.6
TAng giim tai sin co dinh hire hinh
Nhacfra,
vat kien true
VND
NGUYEN GIA
S6 du d'au dam
- Mua trong nam
- DA'u to XDCB hoan thanh
- Tang MAL
- Chuyen sang BDS du ttr
- Thanh 15f, nhucing ban
- Giant khac
So du. cuoi nam
May nick,
trang thiet
VND
27.897.529.734
-
Pittrung tien
van tai
VND
Thiet bi
van phOng
VND
4.916.658.199
2.370.726.770
251.947.000
2.872.843.462
TSCD khac
Tling Ong
VND
VND
35.184.914.703
251.947.000
2.872.843.462
360.798.072
20.055.251.011
360.798.072
370.181.306
20.055.251.011
56.490.306
313.691.000
10.658.631.879
4.602.967.199
2.261.875.698
17.523.474.776
4.194.546.122
325.289.730
1.978.642.690
237.642.720
10.598.635.278
2.398.013.934
GIA TR! HAO MON
So du d'au nam
- KhAu hao trong nam
- Tang khac
- Chuyen sang BDS du to
- Thanh ly, nhuvng ban
- Giant khac
4.425.446.466
1.835.081.484
So du cuoi nam
-
-
1.734.999.107
1.734.999.107
313.691.000
360.798.072
674.489.072
4.525.528.843
4.206.144.852
1.855.487338
10.587.161.033
23.472.083.268
722.112.077
392.084.080
24.586.279.425
6.133.103.036
396.822347
406388360
6.936313.743
GIA TRI CON LAI
Tai ngiy din nam
Ti inky cuOi tam
Trong
- The chAp, cam co
- Da KH het, clang sir dung
- Ch6 thanh 1S,
Thuyét minh Belo cc:I° tai chink la mot be) ph ejn khOng tach rai
/70,7-rts
chinh.
19
TAP DOAN CONG NGHI 313 THAN — KHOANG SAN VII` NAM
LONG TY CO PHAN XUAT NHAP KHAU THAN - TKV
Dia chi: S6 47 Ph6 Quang Trung, PhuOng Tra'n Hung Dao, Quan Hoan Ki6m, TP Ha NOi
THUYET MINH BAO CA .O TAI aliNH (Tgp theo)
Nam di chinh ket thiic vao ngay 31 thing 12 'lam 2009
5.7
Ting giam tai sin co dinh vo hinh
PhAn in'ém
TSCD yO
hinh khac
VND
may tinh
VND
Tong cling
VND
NGUYEN GIA
S6 du Au nam
- Mua trong nam
- [Au to XDCB hoan thanh
- Tang khac
- Chuy6n sang BDS d'au
- Thanh 1y, nhugng ban
Giam khac
27.130.980
27.130.980
So dir cutii nam
27.130.980
27.130.980
27.130.980
27.130.980
27.130.980
27.130.980
GIA TRI HAO MON
S6 du. dau nam
- Khau hao trong nam
- Tang ,khac
- Chuyen sang BDS dau
- Thanh Iy, nhugng ban
- Giam khac
Si; du. cutoi dam
GIA TRI CON LAI
Tai ngiy dAu ram
_t.
-
Nil
Ti ngiy cad dim
IV
Thuylt minh Bid° cao tai chinh la mot b0 phan khOng tach r&i ag o Bcio cao tai chinh
20
•
TAP DOAN CONG NGHIEP THAN — KHOANG SAN VIET NAM
CONG TY CO PHAN XUAT NHAP KHAU THAN - TKV
Dia chi: S6 47 Ph6 Quang Trung, PhuOng Trail Hung Dao, Quan Hoan Ki6m, TP Ha N6i
THUYET MINH BAO CAO TAI CHINH (Ti4 theo)
Nam tai chinh k6t thac vao ngay 31 thang 12 ram 2009
5.8 Ting giim bat dieing sin du tu.
Nhãcira,
v4t kien trite
VND
TSCD khac
T6ng cting-
VND
VND
NGUYEN GIA
S6 du au nam
- Mua trong nam
- Dau tur XDCB hoan thanh
- TAng khac
- Chuy& sang BDS d'au to 20.055.251.011
- Thanh 1ST, nhuong ban
- Giam khic
508.412.758
SS clir cuOi nam
GIA TRI HAO MON
S6 du dau nam
- Khau hao trong nam
- Tang khac
- Chuye'n sang BDS dau tir
- ThanhUt, nhugng ban
- Giam khdc
SS du cuOi nam
20.055.251.011
508.412.758
19.546.838.253
19.546.838.253
607.577.997
607.577.997
1.734.999.107
1.734.999.107
2.342.577.104
2.342.577.104
GIA TRI CON LAI
Tai ngiy dau dim
Tai ngiy cif& nano
17.204.261.149
17.204.261.149
5.9 Chi phi xfiy thing co' bin da clang
31/12/2009
(VND)
Du an 33 Trung Thi - Ha N6i
20.311.180.518
Du an 29-31 Dinh B6 Linh - TP H6 Chi Minh
01/01/2009
(VND)
16.682.336.533
108.108.891
Trung tam dao tao tai Yen vien, Ha N6i
2.822.661.855
20.311.180.518
19.613.107.279
5.10 DAu fir dai han khic
mua co phan cua COng ty CP
Alumin Nhan Ca
DA.*u to
31/12/2009
(VND)
01/01/2009
(VND)
2.400.000.000
1.500.000.000
Ti&'n giri co kST han
ging
1.600.000.000
2.400.000.000
Thuyit minh Rao cao tai chinh la mot be3 phan khOng tach red cua Bcio ccio tai chinh
3.100.000.000
21
TAP DOAN CONG NGHIEP THAN — KHOANG SAN VIET NAM
CONG TY CO PHAN XUAT NHAP KHAU THAN - TKV
Dia chi: S6 47 Ph6 Quang Trung, Phtrông Than Hung Dao, Quart Roan Ki6m, TP Ha N6i
THUYET MLNH BAO CAO TAI CHiNH (Tiep theo)
Nam tai chinh kk thitc vao ngay 31 thang 12 nam 2009
5.11 Chi phi tra truirc dii han
31/12/2009
(VND)
01/01/2009
(VND)
Gia tri con lai cong cu dung cu
212.048.052
COLT
212.048.052
5.12 TM san dai hp khac
31/12/2009
(VND)
Tien gfri phong toa tai ngan hang d'S clam
bac) cho hoat dOng xuAt khau lao d'()ng
1.223.951.674
ging
1.223.951.674
01/01/2009
(VND)
5.13 Vay vi no. ngin han
31/12/2009
(VND)
Vay ngin
195.937.803.805
Ngan hang COng thucmg - Chi nhanh
Hai Ba Trung
Ngan hang Ngoai thuang V* Nam Chi nhanh Quang Ninh
Tap doan COng ngh4 Than - Khoang
san Vitt Nam
Ngan hang Ngoai thuang V* Nam Chi nhanh TP 116 chi Minh
01/01/2009
(VND)
86.735.603.334
10.275.614.580
7.150.708.896
175.481.152.259
67.903.580.754
13.305.942.650
8.556.408.000
195.937.803.805
86.735.603.334
dii han den han tri
COng
5.14 Thue irk cie khan phii nem Nhi ntr&c
31/12/2009
(VND)
01/01/2009
(VND)
Thud gia tri gia tang hang ban nOi dia
4.581.377.383
3.576.102.855
Thu gia tri gia tang hang nhap khau
2.376.071.002
1.072.247.022
637.624.358
912.518.192
2.907.764.457
2.750.639.747
417.504.366
588.683.426
10.920341.566
8.900.191.242
Thus xuAt, nhap lchAu
Thus thu nhap doanh nghie;p
Thu thu nhap ca. nhan
Cac loaf thug khac
COng
ThuyEt minh Bao cao tai chinh la m5t bc) ph an lchOng tach rdri cua Brio cao tai chinh
22
;
TAP DOAN CONG NGHIEP THAN — KHOANG SAN VIET NAM
CONG TY CO PHAN XUAT NHAP KHAU THAN - TKV
Dia chi: S6 47 PM Quang Trung, PhuOng Trail Hung Dao, Quan Hoan Ki6m, TP Ha N6i
THITAT MINH BAO CA.0 TAI MINH (Titp theo)
Nam tai chinh ket di& yap ngay 31 thang 12 nam 2009
5.15 Chi phi phai
31/12/2009
(VND)
01/01/2009
(VND)
105.392.455
Trich truck chi phi ch6 bin than
Chi phi thué van phOng
39.347.760
Quy ho tra xuAt Ich'au lao d6ng
63.622.242
8.000.000
Trich tnrac tin luang, tin an ca
Chi phi bac) hanh hang h6a
Trich truOt chi phi lai vay
Lai trong thanh town phai tra
3.088.092.822
1.461.093.583
1.711.431.557
455.749.039
455.749.039
118.181.818
Phi ki'e'm toan
Trich truck chi phi sail xuAt kinh doanh
Phi bao lanh
COng
68.695.775
111.549.000
158.706.337
2.144.244.734
5.701.366.693
31/12/2009
(VND)
01/01/2009
(VND)
2.358.700.408
3.989.403.055
13.947.627.302
4.631.744.137
5.16 CAc khofin phii tra, phai niip ngin 14n khAc
Doanh thu nhan trueic
Cac khoan phai tra khac
+ Bao hidm xa hOi
-
+ Kinh phi cOng dam
119.925.987
224.318.897
Cd drc con phai tra
1.893.629.000
341.026.000
+ Kinh phi hoot dOng Dcing
178.738.000
68.690.000
+ Tidn lam hang mint phai tra Summit
CRM Ltd
299.527.728
299.527.728
+ Thyc hien Du- an Nhiet dien Son &Ong
1.523.152.402
+ Nhan tidn deit coc
+ Phai tra lao d'Ong xucit khCiu
244.799.500
68.695.349
+ Cling ty Câng va Kinh doanh Than
59.747.890
310.838.776
+ Phai tra tin nh cin
- cna HD HTKD
7.974.230.087
+ Ccic khoan phai tra, phai nOp khac
3.412.881.151
1.559.642.944
16.306.327.710
8.621.147.192
COng
Thuyit minh Bao cao tai chink la mot bo phan khang tach roi czia Bab cao tai chink
23
TAP ROAN CONG NGHItP THAN — KHOANG SAN VIET NAM
CONG TY CO PHAN XUAT NHAP KHAU THAN - TKV
Dia chi: S6 47 Ph6 Quang Trung, Phu'Ong Trail Hung Dao, Qua'n Hoan Ki6m, TP Ha NOi
THUYET1VIINH BAO CAO TAI CHINH (Tie'p theo)
Nam tai chinh k6t thitc vâo ngay 31 thang 12 nam 2009
5.17 Vay vi no. clii hon
31/12/2009
(VND)
01/01/2009
(VND)
11.034.288.244
3.143.299.560
- Vay CBCNV
5.020.101.140
1.071.784.482
- Vay cong dok C6ng ty
No. dai han
6.014.187.104
2.071.515.078
11.034.288.244
3.143.299.560
Vay clii han
COng
Thuyit mink Belo cao tai chinh la mot b 1. 5 phan khOng tach rdi czia Bac) car) tai chinh
24
