Báo cáo tài chính công ty mẹ quý 2 năm 2015 - Công ty cổ phần Xây dựng và Nhân lực Việt Nam

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X.AY DUNG VA NHAN LUC

VltT NAM

oia chi: 14 - Oing lhiry Tram - Cd"Nihud 1 - B:c Td LiCm - Hd N9i
0iCn thoai, 04 6269 0742

BAo

taYA4 6169 4141

(Ao rAr cHir'rH cOruc ry
c;o: quY
Nim: 2015

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Th{ng o8/201s

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Oon Ni: CONG TY Cd PHAN XAY DUNG VA NHAN TUC VITT NAM

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(oi{G.Ty (0 PHAN xAy DuNc vA NHAN ruc
THUYET MINH BAO ({O TiI CHiNH

vlir NAM

12

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Kinh doaoh bait dQn! saot

Kinh doanh

m;y mdc thidt bt v; phu ting mijy khai khoijnq

dung.
Klnh doanh drch vu v;n phdn! cho thuC.
Khai thac va thu qom than cLJn!, than n0n vir than bJn

Khaithilc d;, ciit, sdi, ddt sdt

xAy


Miu

Oic didm hoat dOog

(ia

si5 B

doanh nghi€p trong n;m Lii (hinh (6 iinh huAnq d6n bio (ro

Kh0nq cd.

r6'ng s6 nhan vien d6n (u6i ki':.

5

.

NriN D0 Kii ToAN, DoN vr TItN

ngud,i (co'm

ri

c; HorO ngin

vA

tii

(hin

dii han)

su DUN6 TRoNG Kli ToAN

Nion dO k6 toin
Nien dO kd todn cl. COng ty bit d:iu tu

1

09 - DN

nliy 0j

thnng 01 vri ki:t thnc ngaiy 31

thin!

12 hitnq n;m.

odn vi tiin ia r& dung trong kii to6n
06ng Viet Nam (VND) duoc s0 dung lnm do0 vr ticn tC dd ghi sd ki: to6n.
t.
1

(HUAN MIJC VA

(Hf

oO KT ToAN AP DUNG

toin np dung
ty ip durg he th6ng ki: tonn viet N.m duoc

ch6 dO k6
Cong

BO Tai Chinh ban hinh theo Quydt ornh s6
15/2006/Q0-BT[ ngdy 20 thnng Oj f;m 2006 v:i cdc thong tu s0a ddi bd sung. Nay la rhong
tu
2Aa/)A14/rr BrC hLjonq dan chd d6 kd toin doanh nghiep do Bo tai chini ban hanh rig:y

2)/12/2014 c6 hid\r luc

tiJ

n

qdy

osl02l201s.

Tuyen b6 va viec tuan thi chudn md( ka to:in vn (hi! d6 k6 toin.
- Chnng toi de thuc hjon con! viec ke todn theo chudn muc k6 tonn
Viet Nam vd cic qry drnh vi
ph6p li (6 lien qu.n. 860 cio tdi chinh hop nhat di duoc trrnh b3y mot (rich
trung thuc vl'hop Iy ve
tr r\ h.nh l"i r h.nn. I it ql" k,nr doa.h !: L:rr ,unt g ti-Vrec,lua chon su Jieu vi thong tif cin phai trinh
bny kong b:n Thuyi:t minh beo cno tni chinh hop
nhat duoc thuc href theo nglyen tic tiong yeu quy drnh tai chuarL mrrc k6 toin Vi€t Nam sti
'llrhb:ryBaor ol;t Lhrnn v.r llont tJ,a,02 2Att It-Bl( v.huong dan tup eaocuo raiinnn
' op nrrr

it

Hinh

thic

Hinh

thtc

k6 tonn np dung
k6 tonn ap dung:

Kd todn tren mijy vi tinh

ip

tv.

cAc (HINH sAcH

1

Nguydn tdc chuydn ddi Biio ciio tdi chinh l6p bdng ngoai lO 5ang odng Vigt Nam
Chua cd phit sjoh vi"6c chuyen ddi.

Kf roAN

DuNG

ti

giii hdi doiii iip dung trong kd toiin
Iy gii sd dung quy ddi tai thdi didm ngiy 31/03/2015 b.o gdm: 21.388,18
Ciic

loai

VND/USD; 2.65

VND/IAK.

Nguydn t5c xiic ilinh lai sudt rhu( td (l6i sua't hieu ld() ding dd chidt khdu ddng tie-n
ouoc !hi nhan tren cd so thaJi gian vi lai sudt thUc td titng k'.

ru( vriT

.'(ONG

ry cd

Qu'i tt

ndn fii chinh 201s, k;t thtic ngdy 31 thdng

PHAN xAV DrJriG vA:nHAN
IHUYfT MINH BAo ci.o TAI CHiNH

Nguyon

t;(

ghi nhan (n( khoiln tian

Miu56B09-DN

NAM
12

vi tuong

ndn

2015

Don vl tinh: Dinq Viet Nom

duong tian.

tii

qut. tian gti ngan hd0g, tiAn dang
Tian vd c6c khoan tudng duong tian bao gdm: T'dn mat
g6c
chuy€n vi cic kh06n dAu tU ngin han c6 thdi han
khong qu6 ba thring, c6 tinh thanh khoan
cao, c6 kha r;n! chuydn ddi dA dinq thinh (6c ldqng tian xnc drnh v:i khOng c6 fhri! rui r0 tron!
(huydn dOithdnh tidn.
Nguyen

d( ghi nhan cdc kho6n diu

tu Di chinh:

Nguye0 tac ghi nhan cic khoan diu td vdo cong ty con, Khi khoan deu tu vdo cong ty mi duoc nnm
giii trcn 500/0 quydn bidu quy6t ve c6 quyen chi ph6i crc chinh sech, hoOt dOng vi nhim thu duoc
lqi ich kinh t6 iu cic hoat dong cua do.nh nghiap d6. Khl doanh nqhiep diu tLJ khong cdn quyen
kidm soet doanh nghiep con thi 9hi giam khoan diu tU vdo cdng ty con. Czlc khoan dir tU ndy duoc
phan tfh tren b6o cio tdi chinh rieng cua con! ty me theo phuong phep gii g6c.

NguyCntncghi nhan cic kio;n ddu tU vdo cong ty lien k€t: duocghi nhankhi congtyc6v6ncha
sd hnu ddi han trong c6c cong ty n?iy tn 20q0 ddn dudi 500/0 quyon bidu quy6t, c6 a0h hua,n! dnng
kd trong c6c quyiit dtnh vc chinh sech tdi chinh vd hoat d6ng tai cdc (Ong ty ndy. Cnc kho;n diu tu

n:iy ddoc ph;n:inh tren bao cio tii chinh theo phuong phnp gid g6c.

tic ghi nhan r6c kh0an

v6n 96p v?io co sd kinh doanh ddng kidm solt, duoc hach toin khi
cec chinh sich titi chinh vi hoat dOng cua c0 so n:iy. Khi tdng ty
khong cdn quyen dang kidm soet thi ghi gi;m khoAn ddu tU vdo c0 sd kinh doanh ddr! kidm s06t.
Cnc khoan diu tU ney dugc phan nnh tren bio cto tdi chinh theo phuong phnp gili g6c. Khi gop v5n
bing tni sir phi tidn te (hdng ton kho, TSCD...) ghi nhAn tonn bQ phin chCnh lech !ina gin dnnh gii
lai (do cic ben thda thuan) l6n hon qii tfl ghi sd cta trli san phi tidn tO mang di g6p v6n liof doanh
vao th! nhap khric.
NguyCn

Cof! ty c6 quyan d6ng kidm soet

tic ghi nhan

kh0af deu tu ching khoan ngin h?r, ddu td ngin han vd ddi haf khic: L?i
cdc khoan diu tLJ rhrJ: trni phi6u, cd phi€u ho;c cac khoan v6n cong ty dang diu tu vao c6c td chLic
k'nh t6 khec duoc thinh lap theo quy drnh cua phip lat mn chi nim gin du6i 200/0 quyan bid!
quy6tv:i th.'i han thu h6i dudi .l nam (diu tu ngin han) ho;c trCf 1 nam (diu tU dni han). Cdc
khoin di! tLJ 0ny duoc ph;n inh tron bdo cdo tii chihh theo phuong ph:ip girr q6c.
NguyCn

c6c

Phuong phnp lap dU phi,ng giam gi6 diu tu chung khoan nqsn han, drtu tU ngan han vd dAi han
khic: Mirc l6p du phdng duoc xdc drnh bing chenh lech gina gi6 trl thuen c6 rhd thuc hien duoc (gin
thr truong) hoAc khoan diu tU c6 thd thu h6i duoc vi gie gdc ghi tren sd k6 toin cta cec kh0er di!
tlJ.

Nguyen t;c ghi nh6n cnc kho6n phiii thu thudng maivn phai thu khnc:
Nguyen t;c ghi nhan cnc khoan phaithur theo

qii

g6c

tril du phdng

cho car khoan phajthL kh6 ddi

phii thu kh6 doi, dr-J phdng ph6n giij tfl bl tdn thdt cia cic khoan no
ph:i th! quij han thanh toijn, nq phai thu chu. qui han nhung co thd khong ddi duoc dudc do
Phuong phiip lAp dV phd0g

khiich hang khong cd kha n;ng thanh toiin

Mft( trich

16p dLJ

nqhjgp hien hdnh.

phdn! cnc khoan ph;ithu kh6 ddi theo quy drnh cira ch6 dd tdi chinh doanh


coNclrYrco PHAN XAy DUNq..vA NHAN IUC VteI
THUYfT MINH Bio C{,0IAI CHiNH

a,ti

7

NAM

Mnu 56 B 09 - DN

nor t",(lt,nh 2015
tic ghi nhQn hnng t6n kho:
Nguyen tic ghi nhan hnng t6n kho; Hing

tr

Nguyon

tajn kho duoc qhi nhan theo gia g6c ( ) trir dLJ phdng
giam gia v:i du phdng cho heng tdn kho l6j thoi. rrLirng hop gin tfl thudn c6 thd thuc hi-6n duoc
thrip hcin qi, g5c thj phAi tinh theo gie tfl thuin c6 thd thijc hien duoc. ci6 !6c hnng t€,n kho bao
lim (hi phi mua. chi phi ch6 bld0 vn cric chi phi licn quan truc ti6p khnc phnt sinh dd c6 drjoc hing
tin kho d dra didm vi trarg theiii-6n tai.
Phuo0g phdp tjnh gi6 tn h:ing tdn kho: Theo gin bi0h quan gia quycn
Phuong ph?ip hach

torn hdng tdn kho: Phuon!

phr'rp ke khai

thudng xuyen

Phrjon! phip iap du phdng gianr gi6 hnng t6n kho: Du phd0g cho hnng t6n kho duoc trkh lap khi
thuin c6 thd thuc hiCn duoc cla hdng t;n kho nhd hor gi6 g6c. 56 dU phdng giam qii hdng
t6n kho ln s6 chefh lech giia gie 96c ha09 t6f kho ldn hon gia trL thuin 16 thd thuc hign duoc cL;
ching.
gie trt

8

Nguyen dc ghi nhan vn khfu hao tnisen (6 dinh (TS(D) vn thue tii (hinh:
Nquyen tic ghi nhan TSCo htu hifh: dugc ghi nhan theo nguyCr] gie - gi,t trl hao m;n luy k6.
Nluyen gih li todn b0 cac chi phi mi doanh nghiep phai bo ra dd c6 tdi sAn c6 drnh d6 tinh di:n
th"i d,.dr dua lar sJn do vio Ltdnq thr. ir ,. I , sU dJtg n.o du tr)h
Nguyon tic lhi nhan TSCD vd hinh: dudc lhi nhan theo nguyen gii - qit trr hao mon luy k6.
Nguyen giri l:i to:in bO c6c chi phi ma doanh nlhidp phaj bo ra dd c6 tdi san c6 drnh d6 tinh d6n
thdi didm dua tni sen d6 vdo trang thni sin sdng sf dung theo du tinh.
Phuong phrip khnu hao rsCD:

khiu hao duoc ghi nhan theo phuong ph6p drrOng th;ng dr_ta tren
thdi gian hiru dung Uoc tinh cia c,r( tdi s:n trQng pham vi ThOnq tU sf, 203/2009/ll-BTC ngiy
2A/10/ZAA9 cla B0 Tdi Chinh.
Thdi gian

st dung c0a (i(

TSCOI

xodng, vdt kian turic
lvldy n6c, thidt b!
Phuong en v1n fti. truy)n ddn
fhiit bi, dunq cu qudn l.i

Tai sdn ci; dinh va hinh
TS.D vA hinh Ll dift c,j th,ri hon, thdi gisn
Nhd

st

05 - 25 ndn
05 - 1A ndm
A5 - 14 nom
a3 05 ndn
fhii han t;i do 20 nom
duag la thtii hAn d]qc phtp slJ dung

dinh.

9

Nguyen

tic

chua cd ph6t

10

Nguyon

t;(

kd toi5n ciic hop ddng hop t;ic kinh doanh

sin h

kd toiin thud TNDN ho6n lai

dit

theo quy


09.

DN

tinh trcn c6c khoan chenh le.h giOa gi6 tr! ghi sd v; co so tinh thue thu
nha cta ric khoan muc til sin ho;c cong nq tren b;o cio l:i chinh va duoc ghi nhaf theo phudn!
phap bang can do'i kd todn. Thud TNDN hoan lOi phAi tra duoc ghi nhan cho tdt ca cdc kho:n chonh
lcchtimthdi cdnt;i s:n thud TNDN hoin lii (hidudcghi nhan khi chic ch;n cd du di nhuantinh
thud tr0nq tuon! lai dd khdu trq cic khoAn chcnh lech tam thoi. Th!d TNDN hoan lai drjoc xic dlnh
theo thud suet dU tinh so :p dung (ho fim tai sd0 dLJgc th! hdi hay nq hai tra duoc thanh toin
Thud TNDN hoan l?i duoc

11

tic kd toiin chi phi tra trd6c
Chi phi tr: truoc ngin ha0 vd d:ii han tAi cong ty bao qdm, Chi phithrinh lap doanh nghiep, tiAn
thuc nhe xudng vin phdng, cnc khoan bao hidm c6 k-."r han, bao bi luan chuydn, iii mua hr'inq tra
g6p, trA cham vn cic chi phi kh,ic... lion q!dn den hoat dqng sdn xuit kinh doanh clja nhiiu ki kd
toif cin phai phao bd.
Nguycn

Phudng ph6p phin bd chi phi tra trtj6c: Vioc tinh vi phan bd chi phi tr: lru6c vr)o chi pht SXKD
ting kj duoc c;n cir vdo tinh chiit vd mirc dQ tirng loai chi phi. chi phi tra truoc ngin han phan bd
tronq vdnq 12 thing; chi phi tra truoc dii han phan bd trcn i2 thdng.
"t2

Nguy6n tir kd to6n nd phiii tr;
ullg ruu g rd! rell qudll Uerl lldllg r]ud vd ulLlr v! ud
UU9L glll llll!lll (llO 5U
nhan dugc khong phu thuilc vAo viec conq ty da nhAn duoc hda ddn cua nhd cung cdp hay

1f Nguy€n tdc Ahi nhgn vay vd no phiii tr6 thuc tdi chinh

Viec phan loai ciic khodn no iai chinh phu thuoc vdo bdn chdt vi muc dich cia khoAn ro
tdi rhinh vd drJgc quydt drnh tai thdi didm ghi nh6n ban ddu. Nd phii tra tdi chinh tua
cdng ty gdm cdc kh0dn ph;i tra ngudi bdn, vay vi ro, cic khoan phdi lra khi.

khoin no phdi tra tii chinh dddc ghi nhqn ban ddu
phi
phit
sinh kh6c lien quan trdc tiep ddn ng phai trd tii chffh dd
theo gi6 gdi cong r6c rhi

Tai thdi didm ghi nhan la-n ddu, cdc

14

15

16

Nguyen td( ghi nh5n vi vcin hda ciic khodn clii phi di vay
chi phidi vay dudc qhi nhan vdo chi phi khi phdt sirh. Trudng hdp chi phi di vay lien quan
trur tiep ddn vie( ddu tu xay dLJng ho;c sen xudt tdi sdn dd dang cdn cd mot thdi gian dir
ddi (trcn 12 thilnq) dd c6 thd dua viro st dqng theo muc dich dlnh trudc ho;c bin thl chi
phi di vay ndy dtloc von h6a.
Nguyen t;c vn phddng ph{p ghi nh?n chi phi phiii tr;:
Chi phi ph;i tra: duqc lhi nhan dua tren cic udc tinh hop 11 vi s6 tien ph:i tr: cho c6c hdng hQi,
irch vu da su du0g trong k,n gdm nhiLn! chi phi sau: chi phi ber hang, lii vay pha tla, cdc chi phi
phai trA khdc.
NguyCn

tic

vn phudng

phip thi nhan (n( kho6n

dU phdng phAi tra:


cdNGIy cd PHAN xAy. oUNG vi NHAN tu( vttr NAM
.,:
TxuYfi rirNH BAo cioiAt
qui ll ndn tdi thinh 201 5, k;t th cngay31 thting12ndn2a15

cHiNH

.

MAu s6 B 09.., oN

Don vitinh:qiDq Viet Non
phdng
phai
DU
tra chi duoc ghi nhAn khj thoa man c6c di6u kiOn sau: Doanh nghiep co nqhia vu no
hi!6n tii (nghia vu phrip li hoic nlhia v\j liCn ddi) do ket qu; tir mot srJ kien di xay ra; Su gijm
sirt vA nhiing loi ich kinh t6 c6 thd xiy ra din d6n vi-6c yCu ciu phai thanh t06n nghia vu no; Vd dua
ra mot u6c tinh deng tin cay va gin kr c[a nghia vu no d6.

trl

Ahi nhan cta mOt kho:n dLt phi,ng ph;r tra: La gi:j tfl duoc U()c tinh hop ly nhit va
khoan tien se phai chi dd thanh to6r nghia vu no hien taj tai ngdy k6r thirc k' ke toan.
Gi6

dLJqc

'r7

Nguyen t;( ghi nhan doanh thu chda thd( hien
Ooanh thu rnuo thui hren gom doonh thu nhln jruor nhu:50 lien (u,t lhach hdng d,r r.a
trudc cho mot hoic nhieu kt/ kA todn ve ch0 thuC tbi san, kho;n d03nh thu rhud thuc hjon
tuong fng voi giii tn hAng h6a, drch vu cung cdp cho kh6ch hdng

18

Nguyen tdc ghi nh6n
ChUa c6 phit sinh

19

Nguyen
Nguyan

triii phidu chuydn ddi

d( ghi nhan viin (hi sd hiu
d( ghi nhan vitn diu trJ cria (hi

s6 hftu:

Ngud0 v6n kinh doanh d0 c,c thnnh vien g6p vOn, hoEc dtlgc bd sunq tir loi nhuan sau thu6 cir.
ho?t dQng kinh doarh. Ngu6n v6n kinh doanh duoc Ahi nhan theo s6 v6n thuc td da !6p bing tidn
hoQc bing tni san khi moi thdnh lap, ho;c huy ddng thcm dd mo rong quy md hoat donq cualonq
ty.
Nguon von kinh doanh duoc htnh thnnh tr'r sa, tia0 mi cic thanh vien hay cd d6ng da g6p v6n mua
cd phin, cd phi6u, hoac duqc bd sung tir toi nhuan sau rhud theo Nghr quy6t cU; oaiHbi odnq cO

dong doanh nqhiep ho:c theo quy dlnh trong dia! le hoat don! cua COng ty. Ngudn v6n kinh
doanh duoc ghi nhan theo s6 v6n thuc td di lop bing ticn ho6c bnng tii san tinh theo menh git
cua cd phi6u de phit hdnh khi md.i thanh lip, hoac h!y dong thcm dd mo ronq quy mo hoat d6;q
cia cong ty.
rugudn v6n kinh d0anh dUoc nhd nuoc giao vtin, drrgc diiu d6ng tiL c6c doanh nghiep tronq noi bO
Tdng cong ty, v6n d0 cong ty me di! tU vio cong ty con, c6c kho:n che0h lcch do denh gii lai tai
san hoAc duoc bij surg tu cec q!t, drJoc kkh
loi liu6n sau thu6 cta hoat dong kinh doanh.
Ngu6n v6n kinh doanh duoc ghi nhan theo s5 v6n Nganlich Nh:i nuoc giao.

ti

Nguyen t;c ghi nhan thgng du viin cd phin

vi

v6n khrc.

+ Ih?ng du von cO phin, Phan 6nh khoan chenh loch tang giiia s6 tidn thgc t6 thu duoc so v6i
menh gii khi phet hdnh ldn diu ho:c phrt h:inh bd su0g cd phiiiu vn chCnh lech t;ng, giam gina
s6 tian thuc ti:thu drtoc so vdi gi6 mua lai khi tri phet hdnh cd phi6u qut (d6i v6i cong ty cd ph;n).
Truong hop mua lai cd phieu dd huy bd ngay tai ngdy mua thi gin tfl c6 phi€u duoc ghj qi;m rgudn
v6n kinh doanh tai ngiy mua h giri thUc td mua lai vd cfing phai ghi gian.r nguOn v6n kinh doanh
chi ti6t theo me0h gid vn phin th;ng du v6n cd phin c0a cd phieu mua lai.
+ Vdn khac: Phan dnh sd Vdn kinh doanh duoc hinh thanh do bd
doanh hoac duoc tbn!, bidu, t;i tro, d6fh giii laitii san.

NguyOn

dc ghi nhan chonh le(h dnnh gi{ lait}i s6n.

sun! td kdt qua hoOt d6!! kinh


VIET

Tii san dugc dnnh gi6 lai chL y6u ld rscD, bit dqng sen diu tu. mot s5 trudnq hop cin thi6t d6fh
!iri lai vat tu, cong cu dung cU. thnnh pham, hing h6a, sin phdm dd dang.... chenh lech dnnh !ii
lai tii san duqc lhi nhAn khi c6 quy6t dlfh cua Nha nucrc v€ dd0h lie lai tii san; Khi thqc higf cd
phAn h6a doanh nghiep Nhd NUoc; Khi chuydn doi hinh thirc so haru doanh nqhiop theo quy
dlnh...Gii trl tai san duQC x6c dlnh lai trOn co so b;ng gii Nhd nuoc quy drnh hoac Hqi ding drnh gii

t:ii sin th6ng ohlt xnc drnh.

{

Nguycn d( 9hi nhan chanh lach
9it.
phan
qid
inh
l:
sd
chenh Lgch ti giii hdi doiii phiit si0h hOic dijnh giii lai cudi
chenh lcch ty
duoc
ky cua cdc kho:n muc tidn te c6 gdc ng0ai ta (lai hoac l6 ti giij) cia hoat dong d;u tu XDCB (9ial
doan kudc hoat dqnq chua hodn thanh dau tu.).
Nguyen tic ahi nhAn ldi nhuan chua phan phili.
Nguyon tic ghi nhAn lqilhuan chua phan ph6ir duoc ghi nhan l:i s6 l9i nhuan (hoac 16) tn kdt qui
ho?t dQ0g kinh doanh rua doanh nghiep sa! khi tlr'r (, chi phi thu6 thu nhap do.nh nghiop cui kj
hian hnnh vi clc khoan didu chinh do np dung h6i t6 thay ddi chinh srch k6 toin vd diau chinh h6i
t6 sai s6t trQng y6u cta c6c nim tru6c.
Viec phan ph6i loi nhu6n duoc
Dai hoi cd ddng hnn! n;m.

20

c;n ci vio didu

lC vn

q!y6t drnh

HQi d6ng quan

trt duqc thong qua

Nguyen t;c vn phuong phnp ghi nhan Doanh thu
Nguyen tic vi, phuong phnp ghi nh?n doanh thu bnn hnnq
Doanh thu bd0 hdng duqc ghi nhan khi ddng thoi thda mdn 5 diiu kien sau, 1. Doanh nqhiep dl
chuydn liao phan l6n rii ro vi loi ich gin llin quyAn sd hiiu san phdm hoac hlng h6a cho nguoi
m!a; 2. Doanh nghiep kh6ng cdn n;m qill quy6n qu6n li hnnq h6a nhu ngudi sd hiiu hnn! h6a
ho;c quyen kidm so6t hing h6a;3. Doanh thu ddgc xric dtnh tfonq diii chic chin;4. Doanh nghigp
da thu duoc lqi ich kinh t6 tiL qiao drch bif hdng; 5. Xnc dLnh chi pht licn quan diln giao dlch ban
hdn9.

Nguyen t;c vir phudng phep ghi nhgn doanh thu cung cip dich vu
Doanh thu cung cip drch vu duoc xic dlnh khi thda {]lan t;t c: 4 dieu kion sau: 1. Doanh thu duoc
xiic drnh tLJo0g d6i chic chin;2. c6 khii 0;nq thu duoc loi ich kinh t6 liL giao dtch cunq cip dlclr vu
d6;3. Xnc dtnh duqc phan conq vjcc da hodn thrinh vdo Ogdy lAp b:ng can da,i k6 t05n;4. Xnc dlnh
duOC chi phi phnt sinh cho giao dtrh va chi phi hodn thnnh giao dlch cung cAp dlch vq d6.

Nguyen

ti( vi

phudng phnp ghi nhan doanh thu hoat d6ng tni chinh

Doanh thu hoat dong tdi chinh phan nnh doanh thu tir tiaf lni, tiin ban quyin, cd tnc, ldi nhuan
duoc chja vd doanh ihu hoat dong tdi chi0h kh:ic cua doanh nghiap (dau tu mua bdn chLifg khoarn,
thanh li c6c kho;n vi;n g6p lien doanh, dnu tu vdo cong ty ljen kiit, con! ty con, di! td v6n khrc;

lai ty gi6 h6i doii; Lii chuydn nhr"tong v5n)... Doanh thu tii chinh duoc ahi nhon khi thda min dang
thdl Z diau kien: 1. C6 kha nang thu duoc lqi ich tir qiao dlch d6; 2. Doanh thu dLJqc xlc drnh tuo0g
d6i chic chin.

Nguyen tic vn phudng phrp ghi nhan doanh thu hdp d6ng xay dung


CONG TY Cd PHAN XAY DqNG

vA NHAN Tuc VIiT

NAM

M;U

5U B

09 - DN

THUYET MINH BAO CAO TAI CHiNH

Quytl

nonhtch,nh2Al5 L;t thrr ng.t Jtthong t2 nam2ql5

Donvi I inh: 0;nq

Vier

Non

Dounh thu

kho;f lang. giam khi thuc hier hop ddng, crc lho;n tian thuonq vn crc khoAn thanh to6n -khnc
n6u c6c khoin ndy c6 kha n:fg ldm thay ddi doanh thu, v:i c6 thd x;c dJnh dUoc mdt c6ch dinq tin
c6c

cay.

Ghi nhan doanh

thu vi chi

ph-i

(0a hdp ddng xey dfng duoc ghi nhan theo 2 tnJd.ng hdp sau:

1. TrLJong hop hop ddng xay ddr! quy drrh nhd thau dudc thanh toln theo ti6n dO ki: hoach: khi
k6t qua thuc hien hop d6ng xay d{ng dlroc u6c tinh mOt cich dnng tin ciy, thi doanh thu vi chi phi
li€n quan d6n hop ddng duoc ghi fhan tuonq ing voi phin conq tiec di hod0 thinh do nha thiu tLJ
xiic drnh vdo ngny lap bio c:io tai chifh m:i kh6ng phu thuo( vno h6a don thanh tonn theo ti6n dd
k6 hoach dr lip hay chua va sci tiin ghi tren hoa d;n td bao nhieu.

t

Trudn! hop hop d6ng x6y dung qly drnh nha thiu thanh toin theo gi6
kh6i ludng thrJc hien:
khi k6t qua thuc hiC! hop ddng xay dung dUoc xnc drnh mot cech dengiin cay va duoclh,ich heng
xlic nhan tuo0g fng voirhan cong viec da hodn thinh duoc kh6ch hling xai nhan tr00g kj. duoc
pl .n ann trnn hoJ don di l"p.

2.

21

Nguyon tdc kd to;in ciic kho6n gi6m |rir doanh thu
Ph6n;inh ciic kh0an dUoc diou chtnh gidm trt vdo doanh thu b6n hdng, cung cdp drch vu
phit sinh trong ky, gdm: chidt khdu rhUong mai, giam gid hdng biin vi h;ng biin br tra iai
Nguyen tic k6 toi5n giii vdn hinq bdn
phdn dnh tfl gi6 vo'n c0a san phdm, hing hda, drch vu, b6t d6ng san ddu tU, gid thdnh sAn
xudt clid s6n phdm xay l6p (d6'i v6i doanh fghiep x;y l5p) bjn rronq kV

23

6( vi

phuong phip ghi nh6n (hi phi tni chinh
thi phi tdi chinh bao gOm: C5c khoin chi phi hoic kho;n 16 liCn quan d6n cic hoat dong diu tu tii
chi0h, chi. phi cho vay vi di vay v6n, chi phi q6p v6n licn doanh, licn kdt, 16 chuydr nhuong chlng
khoiin ngin ha0, chi phi giao dtch bin (huf! Lhorn..; Du phong
!iam gra da! tU tai chinh, kio;f l;
phat sinh khi bin ngoai tO, 16 ty gih hor dori; Chiil khiu thanh to.,n iho rquoi mua vd cic kh060
drL .u tii cl rrh (n.:(.
Nguyen

Khoan chj phi trii chinh dLJoc ghi nhan chi ti6t cho tnng n6i dung chi phi khi thuc re phrt sinh trong
ki vd duoc xac drnh m6t cach dang tjn cay khi c6 diy dri bing chirng v€ cer khoin chi phi nny.

24

25

Nguyon td( kd toiin chi phi b;5n hing, chi phi quin lli doanh n9hi6p
Cdc khodn chi phi chung lien quan tdi cong tijc quan ly r0a doanh nghiep vd hop

lO

Nguydn ti( vn phddng phip ghi nhan chi phi lhu€ TNoN hien hnnh, (hi phi thu6 TNDN honn lai
chi phi thui: thr.i nhgp doanh nghiep duoc xric drnh gdm tdng chi phi thu6 thu nhap doanh nghiep
hion hrlnh vi chi phi thud thu nhap doanh n!hiep ho,n tai khi x:ic d nh ioi nhuin hoac lo crtJmOt

lj l. Lo.,n.

Chi phi thuii

thu nhap doanh nghiep hiCn hdnh: ln si, thu6 thu nhip doanh nghjep ph:i nOp (ho:c
hdi duoc) tinh trcn thu 0hap chru thu6 vn thu6 su;t thui: thu nhap doanh nghiep cUa n;m hiCn
hdJrh theo luat thu6 TNDN hien hanh duoc ghi nhan

th!


ry a6 PHAN xAY DqNc vi NHAN tuc vlar
lAr cHiNH
\nrNn
BAU cAo
lA.u tAt
rHuYir
Itlt Y-8il Mrirtt
lllNtl sAo
ndn tdi ihinh i01i, kit thnc ngd

1u,l
a,i tti;d,,;;;ht,h
(ONG

Miu iil

NAM

B 09 - DN

UOn vt tinn: UonQ

VtC

thu nhap doanh nghiep horn lQi duoc xdc dlnh cho c6c khoan cherh lech tam tht'i t?i
phAi tra va gi:i trl
ngdy lap bang can d6i kii toen qir,a co so tinh thu6 thu nh?p cia c,c t:ii san vd no
sii tO ,i,u ,n;rnq .no muc dich b6o ceo tdi chinh vd gie tr! si dung chQ muc dich thu'
(o qrrin thut (henh
Clrc kho:n thui! phai nop ngan sech nhd nddc se drroc quyit tonn cLl thd voi
ie.n giru ,6 tnr6 phai nOpiheo sd 5ich vii sa, lieu kidrfl tra quyilt to6n se duoc did, .hinh khi c6
quyi:t to6n chinh thfc v6i co qual thuo.
chinh snch thu6 theo nhin! di6u kien quy dlnh tho (Ong ty nam hjen hdah nhu sau : Thud sudt
Chi phi thui:

li

thudTNDN

26

Ciic

220loi Thud GTGI

li

0q0 va 10q0

nguycn t5( vd phddng ph6p kd toiln khiic

Nguyon uic Ahi nhAn chi phi xay dgng co ben dd dang:
dlnh, xay
ch-i phi xay d,Jng co ban dit dang tqi cong ty bao 96m, chi phi mua sim mrii tii s'n c6
ghi nhan
,lUnq moi hoac lla chta, c;i tao, mo rong hay tran! br lai ki thuat coflq trlnh vdL duoc
theo qid g6c.
thd
chi phi nny duqc k6t chuydn ghi t;ng tdi san khi cong trlnh hodn thanh. viec nghiem thu t6n!
qiao
5t
dung.
vd dLJa vdo
da thuc hion x0nq, tii sin duoc bdn
Nguyan

tic ghi nhan v:i khiu hao b^t dong

s6n

diu td:

Nquyon tac qhi nhafl Bit dong s:n dnu tU: dtjdc ghi nhan theo nguycn

gii

- giA trr hao mdn lny k6'

cta bit ddng sAn diu tu: La, to:in bo cic chi phi bin! tian ho?c tucjn! duong tian md
doanh nghigp ph;i bo ra hoac gi6 trr hqp li cua c,ic khoan dua ra dd trao ddi nhim c6 duq( bil
tLJ do.
dOng s:r ddu tu tinh d6n thdi didm mua ho;c xay dung hoin thdnh bit dQog.sin deLr
Nquyen gia

tu,KhAu hao dugc ghi nhan theo phuong ph6p dudn!
thing dVa tron thdi gian htu dung u6c tinh cua cdc tni san tronq ph?m vi Thdnq tLJ s6
203/2009/TT-BTC ngiy 20/10/2009 cua B0 Tai Chinh.
Phudng phip kh6u hao bAt ddng

Thdi gian

sf dung cta

Nhi xadng, vAt kiin

ci(

c6c

tr

bit

sin

dOng

dau

s;n diu tu

c

nghidp vq dq phdng

5 - 50

rii

nam

ro hni dodi

Tron! qiai doan diu tu xay d{ng dd hlnh thinh tii san c6 dlnh cua doanh nghiep m6i thdnh l'p,
g6c ngoai te dd thuc hien ddu
,nen'n ieii ti' qie pla sinn khi inanh toan c1,c khoan muc tidn te c6
ph'n
trl x6v i{nq vi chenh lech t.i' gii dtnh gii lai cdc khoar muc tien te cu6i. naar tdi chinh du0c
dua v:io sr,
enn li'v t6,iieng biet trcn Bjrn can d6i ki: to,1n. Khi tni san hod' thanh diu td xay dLJng

tai chinh
aunq ini chcnn"tech t'i gi6 ph;t sinh tronq !iai doan naLy duoc phan bd. din vn thu nhap
que
5
nim
kd
ti khi
gid
giam)
khong
illc'nn fe.fr ty gi,i t;nil)"hoac chi phi tdi ct inn lcnenn lech tV
cOng trinh dua vao hoOt dong.

te (tian, tdong duong ti6n, (6c khoiln ph:i thu vn phai tla) c6
gili l?i theo ty gie giao.drch binh.quan tren th! tru(inq ngoai te lien
96c ngoai t6 phAi ddqc danh
TV qin qly
ngan h,ing do Ngan hang Nha nu6c Vlet Nam cong b6 o thbi didm lap bno ctro tdi chinh
ddi t?i ngay 30/06/201s: 21.742VN0/U5D;2 6824VN0/tAK
55 du cudi

ki

cua cric kho:n muc tidn

c6c nguycn t6c vir phuong ph6p kd toiin khic iheo chu6n mUc
drnh hi9n h)nh.

v;

chd d0 kd tOdn viet Nam quy


(6NG TY.6 PHAN XAY DTIN6

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