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BAo cAo KIEM ToAN DQC L~P
S6: 10-0 1-027C

Kinh giii:

HQi dAng Quan tr] va Ban T6ng Giam

d6c
Cong ty C6 ph~n Cavico Khoang san va Cong nghiep

Pham vi ki~m toan

Chung t6i da ki~m toan bang can d6i kS toan hop nh~t kern theo cua C6ng ty C6 phan Cavico
Khoang san va C6ng nghiep ("C6ng ty") tai ngay 31 thang 12 nam 2010, va cac bao cao kSt qua
hoat dong kinh doanh hop nhat va hru chuyen ti6n t~ hQ'P nh~t cho narn kSt thuc cling ngay, nhir
duoc trlnh bay tai trang 4 dSn trang 28, Cac bao cao tai chinh hop nh~t nay thuoc trach nhiern cua
Ban Giam d6c C6ng ty. Trach nhiern cua chung t6i la dira ra y kien v6 cac bao cao tai chinh hop
nh~t dua vao qua trinh ki~m toan cua chung toi,

Coo

so' y ki~n

Chung t6i da tiSn hanh ki~m toan theo cac Chu§n mire Ki~m toan Viet Nam va cac Chu§n rnuc
Ki~m toan Quoc tS duoc chap nhan tai Viet Nam. Cac chu§n mire nay doi hoi chung t6i phai hoach
djnh va tiSn hanh ki~m toan nh~m co diroc co sa hop Iy d~ kSt luan rang cac bao cao tai chinh hQ'P
nh~t kh6ng chira dung cac sai pharn va sai sot trong ySu, Qua trinh kiem toan bao g6m viec ki~m
tra, tren co sa chon m~u, cac bang chirng h6 tro cho cac s6 lieu va giai trlnh trong cac bao cao tai
chinh hop nhat. Qua trinh ki~m toan cling bao g6m viec xem xet cac nguyen t~c kS toan duoc Slr
dung va cac uoc tinh quan trong do bQ phan quan ly thuc hien, cling nhir each trinh bay bao cao tai
chinh noi chung. Chung t6i tin r~ng qua trinh kiem toan da cung dp cac co sa hop Iy cho y kien
cua chung toi.

y ki~n

ki~m toan

Theo y kiSn cua chung toi, cac bao cao tai chinh hop nh~t dinh kern da ph an anh trung thuc va hQ'P
ly, tren moi khia canh trong ySu, tinh hinh tai chinh hop nh~t cua C6ng ty C6 phan Cavico Khoang
san va C6ng nghiep tai ngay 31 thang 12 nam 20 10, va kSt qua kinh doanh hQ'P nh~t cling nhir luu
chuyen ti6n t~ hop nh~t cho nam kSt thuc cling ngay, phu hop voi cac Chu§n rnuc va ChS dQ KS
toan Vi~t Nam hien hanh va cac quy dinh phap Iy co lien quan.

NGUYEN

TTEN DUNG

Ki~m toan vien
Chung chi Kiim toan vien
s6: 0800lKTV
HA NOI
Ngay 28 thang 2 narn 20 I 1

3
An independent member firm of ili=l( International

III

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Cong ty C6 phan Cavico Khoanq san va Cong nghi~p
Bang Can d6i Ke toan HQ'pnhat
t~i ngay 31 thang 12 nam 2010
Dan vi tfnh: dong Viet Nam

Ma

Thuyet

Taisan

s6

minh

A. Tai san ngiin han

31.12.2010

31.12.2009

100

93.414.368.906

29.077.233.929

I. Ti~n va cac khoan tlJ'O'ngdlJ'O'ngti~n

110

579.347.748

46.391.144

1. Tien

111

579.347.748

46.391.144

II. Cac khoan d~u tlJ' tai chinh ngiin han

120

1. Dl3u tu ng~n han

121

3

450.000.000
4

450.000.000

150.000.000
150.000.000

III. Cac khoan phai thu ngiin han

130

1. Phai thu khach hang

131

31.101.304.780

14.145.343.338

truce cho ngU'cYiban

132

21.073.033.979

2.436.487.531

5. Cac khoan phai thu khac

135

5

16.653.509.265

399.589.160

6

12.577.103.013

2. Tra

IV. Hang t6n kho

140

1. Hang ton kho

141

V. Tal san ngiin han khac

1. Chi phi tra

truce ng~n han

68.827.848.024

12.577.103.013

150
151

7

2. Thue GTGT duo'c khau tru

152

16

5. Tal san ng~n han khac

158

8

16.981.420.029

5.375.659.127
5.375.659.127

10.980.070.121

6.523.763.629

520.611.408

261.125.960

10.438.226

719.851.316

10.449.020.487

5.542.786.353

~
:::>

B. Tai san dai han

200

44.941.367.652

21.256.245.196

I. Cac khoan phai thu dai han

210

1.092.020.000

1.092.020.000

1. Phai thu dai han cua khach hang

211

6.975.000

6.975.000

4. Phai thu dai han khac

214

1.085.045.000

1.085.045.000

II. Tai san c6 djnh

220

37.206.926.548

18.145.820.902

1. Tal san co dinh hCl'uhlnh

221

6.377.182.876

7.664.782.481

9

- Nguyen gia

222

9.586.158.310

9.448.327.376

- Gia tri hao man IOy ke

223

(3.208.975.434)

(1.783.544.895)

2. Tai san co dinh thue tai chinh

224

10

- Nguyen qia

225

- Gia tri hao man IOy ke

226

(378.552.646)

3. Tal san co dinh va hlnh

227

11

.\

9.614.791.671

3.666.675

9.987.000.000

12.000.000

- Gia tr] hao man IOy ke

229

(372.208.329)

(8.333.325)

16.172.711.756

10.477.371.746

IV. Cac khoan d~u tlJ' tal chinh dai han

250

3. Dl3u tu dai han khac

258

12

1.210.000.000

13

1.210.000.000

261

14

3.073.941.104

2.010.404.294

3. Tai san dai han khac

268

15

2.358.480.000

8.000.000

T6ng cQng tai san

270

V. Tal san dai han khac

1. Chi phi tra

truce dai han

260

5.432.421.104

138.355.736.558

4

(
;::;

.(

228
230

:\

0

- Nguyen qia
4. Chi phi xay dl,mg Co' ban dry dang

H

-;1

-

5.042.240.245
5.420.792.891

/

2.018.404.294

50.333.479.125

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Cong ty

ce phan

Cavico Khoanq san va Cong nghi~p

Bang Can doi Ke toan HQ'p nhat .
tai ngay 31 thanq 12 narn 2010 (tlep theo)

BO'n vi tfnh: dong Viet Nam

Mil s6

Ngu6n v6n

Thuy~t
minh

31.12.2010

31.12.2009

A. NQ' phai tra

300

71.615.196.007

23.869.393.231

I. NQ' ngcin han

310

66.616.786.916

22.773.323.606

1. Yay va no ng~n han

311

2. Phai tra ngU'

312

35.752.859.728

13.841.319.513

10.654.072.576

5.816.016.561

313

8.386.520.665

225.516.494

4. Thu~ va cac khoan phai nop Nha nuoc

314

4.442.688.501

671.600.080

5. Phai tra ngU'
315

2.488.311.723

1.461.647.818

3. NgU'
truoc

17

16

6. Chi phi phai tra

316

18

637.522.506

87.493.312

9. Cac khoan phai tra, phai nop khac

319

19

4.077.625.893

364.819.050

11. Quy khen thU'ang, phuc 100i

323

177.185.324

304.910.778

II. NQ' dai han

330

4.998.409.091

1.096.069.625

3. Phai tra dai han khac

333

20

2.000.000.000

4. Yay va no dai han

334

17

2.998.409.091

1.096.069.625

B. V6n chu sO>hCPu

400

66.740.540.551

26.464.085.894

I. V6n chu so hCPu

410

66.740.540.551

26.464.085.894

1. Van dau tU' cua chu

sa hCru

21

411

57.000.000.000

23.859.860.000

7. Quy dau tu phat trien

417

304.910.779

304.910.779

I

8. Quy dl,l' ph6ng tal chlnh

418

138.955.389

152.455.389

I

10. LO'i nhuan sau thue chua phan phoi

420

9.296.674.383

2.146.859.726

C. LQ'i ich cua e6 dong thi~u s6

439

T6ng eQng ngu6n v6n
440
138.355.736.558
50.333.479.125
ThuytJt minh Beo cao Te! chfnh HQ'p nhjt kern theo fa b¢ ph~n hop thanh cue cac bao cao tei chinh hQ'pnhik

NGUY~N

AN HUNG

K~ toan tmang

5

J


Cong ty C6 phan Cavico Khoanq san va Cong nghi~p
Bao cao Ket qua Hoat dQng Kinh doanh HQ'p nhat
cho nam k~t thuc tal ngay 31 thang 12 nam 2010

DO'n vi tfnh: dong Viet Nam

Chi tieu

1. Doanh thu

tru doanh thu

Ma 56

Thuy~t
minh

01

22

2010

2009

81.133.887.322

33.253.940.535

02

(94.623.594)

3. Doanh thu thuan

10

81.039.263.728

4. Gia von hang ban

11

2. Cac khoan giam

23

(64.109.922.927)

(26.160.163.383)
7.093.777.152

5. LQ'i nhuan gQP

20

6. Doanh thu heat dong tai chinh

21

24

266.366.966

15.627.214

7. Chi phi tai chlnh
Trang 06: chi phi fai vay

22

25

(2.507.192.473)
(2.489.605.283)

(910.608.439)

8. Chi phi ban hang

24

26

(2.072.596.152)

(558.204.067)

25

27

(1.729.284.404)

(2.281.817.547)

9. Chi phi quan

16.929.340.801

33.253.940.535

23

Iy doanh nghi$p

(910.017.466)

10.886.634.738

3.358.774.313

28

1.742.593.262

230.438.564

29

(521.410.143)

(105.345.346)

10. LQ'i nhuan tlP heat dQng kinh doanh

30

11. Thu nhap khac

31

12. Chi phlkhae

32

13. LQ'i nhuan khac

40

1.221.183.119

125.093.218

14. LQ'i nhuan trU'cYcthu~

50

12.107.817.857

3.483.867.531

15. Chi phi thue TNDN hien hanh

51

16. Chi phi thue TNDN hoan l<;li

52

17. LQ'i nhuan sau thue

60

18. LQ'i nhuan sau thue cua

co dong thieu so

62

20. Lai cooban tren c6 phi~u

70

cao

Tei chinh HQ'p nhM kern theo

(3.049.289.099)

(641.701.818)

9.058.528.758

2.842.165.713

9.058.528.758

2.842.165.713

1.760

1.254

61

19. LQ'i nhu~n sau thu~ cua c6 dong cua cong ty m~
Thuy§t rninh Beo

16

la b(J pMn

30

hQ'p tnenn

cue cac

NGUY~

beo

tei chinh hQ'p nh~t.

AN HUNG

KEfl toan tmang

6

cao


Cong ty

ce phan

Cavico Khoanq san va Cong nghi~p

Bao cao LU'u chuy~n tien t~ HQ'p nhat (phU'O'ng phap gian tiep)
cho nam kM thuc tal ngay 31 thanq 12 narn 2010

DO'n vi tlnh: dong Viet Nam

Chi tieu

2009

2010

Mas6

I. LU'u chuyen ti~n tli> hoat dQng kinh doanh

1. LQ'i nhuan truoc thue

01

12.107.817.857

2. fJieu chinh cho cac khoan:
Khau hao va phan bo
Uii tli' hoat dong dtw tu
Chi phi lai vay
3. LQ'i nhuan tli> hoat dQng kinh doanh tnroc thay

02
05
06

4.701.007.441
(268.284.007)
3.493.948.802

1.663.523.121
(11.474.364)
910.017.466

20.034.490.093

6.045.933.754

d6i v6n ltru dQng

08

Thay doi cac khoan phai thu va tai san ngan han
khac

Thay doi hang ton kho
Thay doi cac khoan phai tra
Thay doi chi phi tra truoc
Tiem lai vay da tra
Thue thu nhap doanh nghi$p da nop
Tien chi khac cho heat dong kinh doanh

09
10
11
12
13
14
16

(56.043.249.039)
(7.201.443.886)
19.958.828.758
(213.228.986)
(2.943.919.608)
(235.171.601 )
(141.150.746)

LU'u chuy€m ti~n thuan tli> hoat dQng kinh doanh

20

(26.784.845.015)

1. Chi mua tat san c6 dinh va tai san dai han khac

2. Thu tli' thanh Iy nhU'O'ng ban tai san c6 dinh
3. Chi cho vay, mua conq Cl,J no cua don vi khac
4. Thu hoi cho vay, ban cong Cl,J no cua don vi khac
5. Chi dau tu gap von vao don vi khac
7. Thu lai cho vay, co tuc va 100inhuan duoc chia

21
22
23
24
25
27

(22.255.469.318)
10.000.000
(4.050.000.000)
3.750.000.000
(1.210.000.000)
266.366.966

LU'u chuyen ti~n thuan tli> hoat dQng d~u tU'

30

(23.489.102.352)

3.483.867.531

(17.384.561.990)
(2.928.441.207)

5.678.676.287
(107.057.808)
(910.017.466)
(8.000.000)
(9.613.468.430)

II. LU'u chuyen ti~n tli> hoat dQng d~u tU'

(5.944.055.460)
(150.000.000)

11.474.364
(6.082.581.096)

III. LU'u chuyen ti~n tli> hoat dQng tai chinh

2.241.095.500
32.664.767.531
(19.531.795.393)

1. Thu tli' phat hanh co phieu
3. Vay ngan han, dai han nhan duoc
4. Chi tra no g6c vay
5. Chi tra no thue tai chinh
6. Co tuc IO'inhuan da tra

31
33
34
35

36

28.165.140.000
79.033.154.589
(54.844.502.180)
(374.772.728)
(1.172.115.710)

LU'u chuyen ti~n thuan tli> heat dQng tai chinh

40

50.806.903.971

15.374.067.638

LU'u chuyen ti~n thuan trong narn

50

532.956.604

(321.981.888)

Ti~n t6n d~u narn

60

46.391.144

368.373.032

Ti~n t6n cuoi nam

70

579.347.748

46.391.144

Cac khoan giao dich khong b~ng tien tronq yeu trong narn nhtr sau:

tai san co dinh va hlnh
HQ'p nhat kern fheo

/a

2010
2009
4.975.000.000
b¢ ph{)n hQ'p tnenn cue cac bao cao fa; chinh hQ'p nhBt.

NGUY~
AN HUNG
Ke toan tmcYng
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