Báo cáo tài chính quý 4 năm 2013 - Công ty Cổ phần Tấm lợp Vật liệu xây dựng Đồng Nai

---

CONG TV CO PHAN TAM LQ'P VLXD DONG NAI
Dia chi: Duong s6 4, Khu cong nghiep Bien Hoa I,TP Bien Hoa, tinh D6ng Nai
BAa cAa TAl CHiNH
Tl,li ngay 3 I thang 12 narn 2013

BANG CAN DOl KIt ToAN
Thang 12 narn 2013
0011

Mil

TAl SAN
A - TAl SAN NGAN H~N

A

so
100

I. Ti~n va cac khoan tuo'ng duo'ng ti~n
1. Ti~n
2. Cac khoan tuong duong tien

110
III
112

II. Cac khoan d§u nr tai ehinh ng~n han
1. D§u tLIngan han

2. Ot,1'phong giam gia chung khoan d§u tLIngan han

120
121
129

III. Cac khoan phai thu
I. Phai thu cua khach hang
2. Tra truce cho ngiroi ban
3.
4.
5.
6.

Phai thu nQi bQ
Phai thu theo tien dQ k~ hoach hop d6ng XO
Cac khoan phai thu khac
0\.1'phong cac khoan phai thu kh6 doi

IV. Hang t8n kho
1. Hang t6n kho
2. Du phong giarn gia hang t6n kho
V.
1.
2.
3.
4.

Tai san ng~n han khac
Chi phi tra truce ngan han

Thu~ GTGT duoc kh§u tnr
Thu~ va cac khoan phai thu Nha mroc
Hi san ngan han khac

Thuyet
minh

130
131
132
133
134
138
139
140
141
149
150
151
152
154
158

vi tinh: VND

sA euAi ky

se dAu nam

126,197,943,820

138,765,720,577

918,704,302
918,704,302

5,380,978,985
5,380,978,985

V.2
V.3

44,836,006,061
22,890,379,120
5,513,810,922

66,428,989,124
58,622,500,953
1,355,406,995

VA

16,431,816,019

6,451,081,176

V.5

78,197,308,651
78,197,308,651

64,724,054,967
64,724,054,967

2,245,924,806

2,231,697,501

V.I

537,998,310
V.6

1,707,926,496

2,231,697,501


CONG TV CO PHAN TAM LQ'P VLXD DONG NAI
Dia chi: Duong s6 4, Khu cong nghiep Bien Hoa I, TP Bien Hoa, tinh D6ng Nai
BAo cAo TAl CHINH
T~i ngay 3 I thang 12 nam 2013
BANG CAN DOl KE ToAN (tiSp theo)

Ma
TAl SAN
B - TAl SAN DAI H~N
I.
I.
2.

3.
4.
5.

Cac khoan phai thu dai han
Phai thu dai han cua khach hang
V6n kinh doanh 6 cac don vi true thuoc
Phai thu dai han nQi bQ
Phai thu dai han khac
Du phong phai thu dai han kh6 doi

II. Tai san cB djnh
I. Hi san c6 djnh hfiu hinh
Nguyen gia

Cia tri hao man liiy M
2. Hi san c6 dinh thue tai chinh
Nguyen gia
Cia tri hao man luy ki
3. Hi san c6 dinh vo hinh
Nguyen gia
Cia tri hao man li1y M
4. Chi phi xay dung co' ban do dang
III. B~t dQng san dAu tu
Nguyen gia
Cia tri hao man liiy M
IV.
I.
2.
3.

Cac
D§u
D§u
D§u

khoan dAu tu tai chinh dai han
tu vao cong ty con
tu vao cong ty lien kSt, lien doanh
tu dai han khac

A

so

Thuyet

minh

200

sa cuBi ky
922,906,796,261

SB dAu nam
1,000,082,627,691

210
211
212

213
218
219
220
221

V.7

222
223

836,457,837,872
826,890,925,222
1,045,033,377,023
(218,142,451,801)

910,082,627,691
877,174,955,298
1,036,522, 174,375
(159,347,219,077)

224

225
226
227

V.8

228

229
230

V.9

8,748,851,776
9,626,146,689
(877,294,913)
818,060,874

9,075,011,188
9,626,146,689
(551,135,501)
23,832,661,205

240

241
242

4. DI! phong giam gia chung khoan d§u tu dai han

250
251
252
258
259

V.
I.

2.
3.

Tili san dili han khac
Chi phi tra tnroc dai han
Hi san thuS thu nhap hoan lai
Hi san dai han khac

260
261
262
268

8,183,669,231
8,183,669,231

TONG CONG TAl SAN

270

1,049,104,740,081

78,265,289,158

90,000,000,000

90,000,000,000
(11,734.710.842)

90,000,000,000

V.IO
V.II

1,138,848,348,268


CONG TV CO PHAN TAM LQ'P VLXD eONG NAI
Dia chi: Duong s6 4, Khu cong nghiep Bien Hoa I, TP Bien Hoa, tinh Dong Nai
BAo cAo TAl CH[NH
Tl;Iingay 31 thang 12 narn 2013
BA G CA

DOl KE ToAN

NGUON

(tiep theo)

VON

Mil
s6

A - NO PHAI TRA

300

I. NQ' ng~n han

310
311
312
313
314
315
316
317
318
319
320

I.
2.
3.
4.
5.
6.
7.
8.

Yay va no ng~n han
Phai tra cho ngiroi ban
Nguoi mua tra tien truce
Thu~ va cac khoan phai nQP cho Nha nuoc
Phai tra nguoi lao dong
Chi phi phai tra
Phai tra nQi bQ
Phai tra theo ti~n aQ k~ hoach hop a6ng xay dung

9. Cac khoan phai tra, phai nQP ngan han khac
10. DlJ phong phai tra ng~n han
I I. Quy khen thirong, phuc IO'i
II. NQ'dai han

I.
2.
3.
4.
5.
6.
7.

Phaitradai
hl;lnnguai ban
Phai tra dai han nQi bQ
Phai tra dai han khac
Yay va no dai han
Thu~ thu nhap hoan lai phai tra
Du phong tro c§p m~h viec lam
Du phong phai tra dai han

B - NGUON
I. V6n chu
I.
2.
3.
4.
5.
6.

7.
8.
9.
10.
II.

VON CHU

SO' HO'U

so' hiru

330
331
332
333
334
335
336
337

410
411
412
413
414
415
416
417
418

419
420
421

TONG CONG

440

VON

S6 cu6i ky
----------~----

S6 d~u nam

833,673,499,337

793,708,572,794

V.13
V.14
V.15
V.16
V.17

406,103,672,530
245,413,452,957
46,734,653,850
5,931,169,173
555,208,809

3,745,845,835

346,138,745,987
222,695,109,807
44,649,073,976
893,971,363
8,004,872,887
5,140,706,833

V.18

100,621,496,445

60,189,719,660

°

4,565,291,461

3, I I,845,461
427,569,826,807

447,569,826,807

427,569,826,807

447,569,826,807

215,431,240,744

345,139,775,474

215,431,240,744
272,236,470,000
76,737,250,400

345,139,775,474
272,236,4 70,000

V.19

400

V6n a~u nr cua chu sa hfru
Thang du v6n c6 phan
V6n khac cua chu sa hiru
C6 phieu quy
Chenh lech danh gia lai tai san
Chenh lech ty gia h6i doai
Quy a~u tu phat tri~1l
Quy du phong tai chinh
Quy khac thuoc v6n chu sa hfru
LO'i nhuan sau thue chua phan phoi
Nguon von a~u tu XDCB

NGUON

Thuyet
minh

V.20

11,243,30 I ,309
I 1,450,902,692

76,737,250,400

11,243,301,309
11,450,902,692

(/56,236,683,657)

(26,528,148,927)

1,049,104,740,081

1,138,848,348,268


CONG TV CO PHAN TAM LQ'P VLXD aONG NAI
s6 4, Khu cong nghiep Bien Hoa I, TP Bien Hoa, tinh Dong Nai

Dia chi: Duong

BAo cAo TAl
ngay

T~i

CHiNH

3 I thang

12 nam 2013

BANG CAN DOl KE ToAN

(ti~p theo)

cAc CHI TIEU NGOA) BANG CAN DO) KE ToAN

Thuyet

CHI TIEU

SB dAu nam

SB cuBi ky

minh

I. Hi san thue ngoai

2. V~t tu, hang h6a nhan giu hi?, nhan gia cong
3. Hang h6a nhan ban hi?, nhan ky giri, ky cuoc
4. No kh6 doi cia: XLI" Iy

15,864,632,915

V.22

39,460,608

30,398,249,230
39,460,608

5. Ngoai t~ cac loai :

- Dollar My (USD)
- Euro (EUR)
6.

01,1"

roan

chi

sir

nghiep,

du an
Dang

ZtY~L---

DO THI THANH HUYEN
Ngm'ri I~p bi~u

489.67
372. 78

44.02
373.14

NGUYEN THJ ANH
K~ Toan Truong

Nai, ngay 20 thang

01 nam 2014


CTY CP TAM LQ'P VLXD DONG NAI
Dia chi: DU'cmg s6 4, KCN Bien Hoa 1, Bi{m Hoa, D6ng Nai

BAo cAo

KET QuA HO~T DQNG SAN XUAT KINH DOANH
Quy 4/2013
__

Chi tieu

Ma s6

1. Doanh thu ban hanq va cuno cap dich vu
2. Cac khoan qiarn tru
+ Chiet khau thLldng rnai

+ Giarn qia
+ Hanq ban b] tra lai
+ Thue TTDB, thue XK, thue GTGT tr/t phai n9P

01
02
03
04
06
07

3. Doanh thu thuan ve BH va ele DV (10-01-

02)

10

4. Gia von hanq ban
5. L<;linhuan q9P ve BH va ele DV (20=:10-11)
6. Doanh thu hoat d9ng tal ehinh
7. Chi phi tai ehinh
- Trong do: Chi phi lai vay
8. Chi phi ban hang
9. Chi phi quan Iy doanh nuhieo
10. L<;linhuan thuan W hoat d9n9 kinh doanh
.{30=:20+(21-22H24+25H
11. Thu nhap khac
12. Chi phi khac
13. Loi nhuan khac (40=:31-32)
14. Tong l<;linhuan ke toan truce thue (50-30+40)

11
20
21
22
23
24
25
30

15. Chi phi thue TNDN hien hanh
16. Chi phi thue TNDN hoan lai
- Chi phi thue TNDN hoan lai phai tra
- Chi phi thue TNDN hoan lai phai thu
17. L<;linhuan sau thue thu nhap doanh nghi¢p (60=:5051-52)
18. Lai co ban tren co phieu

51
52
52A
52B
60

VI.25

VI.27
VI.26
VI.28

31

32
40
50

70

•••.

1

" •••••

••..••••••.• '!'01

Narn nay
62,735,957,276

Nam truoc
123,934,637,450

Luy k~ tu dau narn d~n cu6i ouv nay
Narn nay
Nam tnroc
531,441,454,357
279,688,464,738

62,735,957,276

123,934,637,450

279,688,464,738

531,441,454,357

66,741,826,547
(4,005,869,271 )
55,762,907
20,986,634,000
20,595,952,044
1,558,747,596
5,241,772,696
(31,737,260,656)

114,569,280,826
9,365,356,624
24,915,089
25,522,680,495
25,513,560,495
1,869,770,768
5,354,914,740
(23,357,094,290)

277,524,213,595
2,164,251,143
106,528,461
100,530,001,910
88,043,290,444
8,056,304,388
19,416,080,040
(125,731,606,734)

492,626,109,273
38,815,345,084
1,513,045,151
108,042,531,402
107,769,136,942
7,978,038,974
18,711,253,475
(94,403,433,616)

139,169,300
7,139,866
132,029,434
(31,605,231,222)

(280,145,010)
100,037,450
(380,182,460)
(23,737,276,750)

225,712,089
4,202,640,085
(3,976,927,996)
(129,708,534,730)

37,068,760,275
723,595,841
36,345,164,434
(58,058,269,182)

Thuy~t minh

Quy4

(1,494,650,748)
(176,946,137)

VI.30
VI.30

(31,605,231,222)
(1,161)

176,946,137
(22,065,679,865)

465,834,315
(3,340,783,238)
3,340,783,238
(55,183,320,259)

(129,708,534,730)

(811 )

-:

(4,765)

c---

/

(2,027)


s6 B 02 - DN

M§u

(Ban hanh theo Q8 s6 IS/2006/Q8-BTC
Ngay 20103/2006 cua
twang BTC)

CTY CP TAM LOP VLXD 80NG NAI
Duong s6 4, KCN Bien Hoa I, TP.Bien Hoa, Tinh 86ng Nai.

ae

BAo cAo KET OUA HOA.T DONG KINH DOANH
NAM 2013
Dan

G

I MA

CHI TlEU

~---

-

! -2

-

_.

-----_.-

do

01

dich vu.-

2. Cac khoan giam tru

02

3. Doanh thu thuan

10

v~ BH va c/c DV (10=01- 02)

4. gia van hang ban
I~'

,

Doanh thu hoat di)ng tai chinh

7._.<:;:hiphi tai chinh
- Trang do: Chi phi lili vay
~._Chi phi ban hang
9. Chi phi quan Iy doanh

nghi~p

I

10. LQ'i nhuan thu§n tu' hoat di)ng kinh doanh

{30=20+(21-22)-

4

VI.25

VI.27

II

gi)p v~ BH va c/cJ~V ~Q.:=10-1})

r-~Tr"-I

NAM N~NAM

VI.26

22

VI.28

531.441.454.357

277.524.213.595

492.626.]09.273'

106.528.46]:
..

,1

00.530.001.910

23

88.043.290.444

24

8.056.304.388

• (125.731.606.

225.712.089

I'··

-.

-

=":

,

19~.769.136.9~21
7.978.038.974,
18.711.253.475
(~~~03.4~3.616J
37.068.760.275

I·

4.202:640.0~~

"T"?"

._-

1

~ 1.Q8.042.5l1.4Q21

--

---

-I

I

723.525.84!
:
(3.976.927.996~
36.345.164.4341
-t . -- --,- -. -,
.(129. 708.~34. 730J~_ (~8.058.2.!9. !~~~

32

-1

140

...J~13.0~5.~1

-t

7341
-

13. LQ'i nhuan khac (40=31-32)

3s.815.~45.o841

]9.4]6.080.040

25

-----1

I

5

00

279.688.464.738

3]

, 12. Chi phi khac

-

531.441.454.357

~.1~4.2~1.1431

30

11. Thu nh~p khac

-; -

279.688.464.738

202]

tinh: VND

TRU'aC

I

!

1. Doanh thu ban hanz va cunz-

"~. ~Q'i nhuan

sol THuvtT'I--

vi

--

_

j

}4. TO~~ IQ'i_'!..hu~.!!l

50

115.Shi

5]

V 1.30

465.834.315

52

V 1.30

(~}40. 783.23~)1

phi th!l~ TNpN

hi~n h~nh

16. Chi phi thu~ TNDN hoiin I~i
17. LQ'i nhuan sau thue thu nh~p doanh

nghi~p (60=50-51-52)

, 18. Liii co' ban tren c6 phi~u

(129.708.534.730)1

60

70

(4. 765~
~.

NGUOl LAp BIEU

.

coxo

!~'J'
::/ C9.-' p AN

(* . TA
\

Nguyen

£>6 Thi Thanh Huv~n

Trang III

1121/2014

J;l

~,,~~04700A
p<:)'?"
'1 ~.,

KE TOAN TRUONG

.

I\-?

~

Thi Anh

'~~~

(2.027)1

ayoU1 .. thangO.f.~
•

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'0

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V~TLfC XAYDliNG
f) 6N -...:L........--y .

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(55.183.320.259)'

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-

CONG TV CO PHAN TAM LQ'P VLXD DONG NAI
Dia chi: Duong s6 4, Khu cong nghiep Bien Hoa 1, TP Bien Hoa, tinh D6ng Nai
BAa cAo TAl CHiNH
T<;Iingay 31 thang 12 narn 2013

BAO CAO LUU CHUYEN TIEN T:¢
(Theo phurrng phap gian ti~p)
Nam 2013
Mft
CHITIEU

sa

Thuyet
minh

Narn nay

Nam trmrc

I. Luu chuyen ti€n tir hoat d(lng kinh doanh
1. Loi nhudn trutrc thui

01

2. DiJu chinh cho cdc khoan:
- Kh- Cac khoan du phong
- Lai, 16 chenh lech

tY gia

h6i doai chua thuc hien

- Lai, 16 nr hoat dong dfrll tu

- Chi phi lai vay
3. Loi nhuiin til' hoat tl9ng kinh doanh trutrc thay tloi van
luu tl9ng
- Tang, giam cac khoan phai thu
- Tang, giam hang t6n kho
- Tang, giarn cac khoan phai tra
- Tang giam chi phi tra truce
- TiSn liii vay da tra
- Thu~ thu nhap doanh nghiep dii nop
- TiSn thu khac tir hoat dong kinh doanh
- TiSn chi khac tu hoat dong kinh doanh
Luu chuyJn tiJn thuan tir hoat tl9ng kinh doanh
II. LO'u chuyen ti€n tir hoat d(lng d~u to'

- TiSn chi d6 rnua slim, xay dung tai san c6 dinh va cac tai
san dai han khac
- TiSn thu tir thanh Iy, nhuong ban tai san c6 dinh va cac tai
san dai han khac
- TiSn chi cho vay, mua cac cong cu no' cua don vi khac
- Tien thu hoi cho vay, ban lai cac cong Cl,!no cua don vi
khac
- TiSn chi dfru ttr, gop von vao don vi khac
- TiSn thu h6i dfrll tu, gop von vao don vi khac
- TiSn thu liii cho vay, c6 tLI'Cva IQ'i nhuan duoc chia
Luu chuyen tiJn til' hoiu tl9ng tlau ttr

02
03

(129,708,534,730)

V.IO

60,882,528,195

(34,320,992,432)

44,442,759,167

11,734,710,842

04

349,383,554

05

(83,182,180)

(1,353,500,000)

06

88,043,290,444

82,255,576,447

08
09

31,218,196,125

91,023,843,182

10
II
12
13
14
15
16
20

(13,4 73,253,684)

33,743,795,949

19,048,437,872

(76,127,515,254)

21,578,755,748

(8,813,669,231 )

7,196,383,142

(2,744,191,140)

(46,4 78,804,626)

(71,896,877 ,420)

(1,609,993,688)

(4,415,828,944)

10,890,058

488,617,500

(6,214,846,000)

(1,146,956,000)

(4,734,287,426)

(23,878,728,985)

21

(2,512,161,442)

(15,160,305,469)

22

83,182,180

42,022,000

(2,428,979,262)

(13,764,783,469)

V.17

23

24
25

26
27

30

1,353,500,000


CONG TV CO PHAN TAM LQ'P VLXD DONG NAI
Dia chi: Duong s6 4, Khu cong nghiep Bien Hoa 1, TP Bien Hoa, tinh D6ng Nai
BAa cAa TAl CHINH
T~i ngay 31 thang 12 nam 2013
BAa cAa

LU'U CHUYEN

TIEN TI;: (tiep theo)

Mil

sa

CHITIEU

III. Luu chuyen ti~n tir hoat dc}ng tai chinh
Ti€n thu tir phat hanh c6 phieu, nhan g6p Y6n cua chu

Thuyet
minh

Nam nay

Nam trmrc

So'

1. hfru

2. Ti€n chi tra g6p Y6n cho cac chu so' htru, mua lai c6 phieu
cua doanh nghiep di'i phat hanh
3. Ti€n yay ngan han, did han nh~n duoc
4. Ti€n chi tra no goc yay
5. Ti€n chi tra no thue tai chinh
6. c6 tire, loi nhuan di'i tra cho chu So' hiru
Luu chuyin tiJn t!tulin tir hoat a{Jng tai chinh

32
33
34
35
36

40

Luu chuyen ti~n thu~n trong ky

50

Ti~n va nrong duong ti~n d~u narn

60

Anh huong cua thay d6i ty gia h6i doai guy d6i ngoai t~

61

Ti~n va tuong duong ti~n cudi narn

70

~~L--DO THI

THANH HUYRN
Nglfo'i I~p bi€u

.>
GUYEN THI ANH
K~ Toan Trufrng

VI1.2

133,836,868,404

265,083,823,300

(131,118,525,254)

(229,264,706,104)

(8,000,000)
2,710,343,150
(4,452,923,538)

5,380,978,985
(9,351,145)
918,704,302

35,819,117,196
(1,824,395,258)
3,917,431,449
(12,512,274)
2,080,523,917


CONGTV CO PHAN TAM LQ'PV~T L1~U xAY Ol/NG DONG NAI
Dia chi: Duong s6 4, Khu cong nghiep Bien Hoa I, TP Bien Hoa, tinh D6ng Nai
BAO CAO TAl CHINH
T\li ngay 3 I thing 12 nam 2013

BAN THUYET MINH BAo cAo TAl CHiNH
Nam 2013

I.

e~c flIEM HO~T eONG CUA DOANH NGHI~P

J.

Hinh thirc sO-hu'u

2.

Llnh

3.

Nganh ngh~ kinh doanh

n.

NAM TAl CHiNH, eON

1.

Vl}'C

van

Cong ty C6 phan
San xuat, kinh doanh v~t li~u xay dung va xay I~p

kinh doanh

: San xuat, kinh doanh cac san pham xi mang, t~m lop va xay
lap. Dich vu thuong mai, xuat nhap khau cac loai v~t tu, nguyen lieu, v~t lieu xay dung, trang tri
ni)i th~t va thiet bi phu tung chuyen nganh xay dung. B6 sung : sari xuat, mua ban : Clinker
(khong san xuat tai tru so), Mua ban nuoc sach phuc vu cho sinh hoat va san xu~t cong nghiep,
Xay dung cong trinh dan dung, cong nghiep, giao thong dirong bo, thuy loi, CO" sO'ha tang khu
cong nghiep, dan cu. Van tai hang h6a duong bo, duong thuy. Mua ban xe a to, xe g~n may. B6c
xep hang h6a.
.

VI TIEN TE:su

D1)NGTRONG

d~lI

tu ngay 01 thang 01 va ket thuc VaG ngay 31 thang 12 hang

2.

Don vi ti~n t~ suo dung trong k~ toan
Dan vi tien t~ su' dung trong k~ toan la Dong Viet Nam (VND).

III.

CHE eo KE TOAN AP Dl)NG
Ch~ dQ k~ toan ap dung
Cong

2.

TOAN

Nam tal chinh

Nam tai chinh cua Cong ty b~t
narn.

1.

KE

Tuyen

ty

ap dung

Ch~

di)

ba v~ vi~c tuan

k~ to an Doanh

nghiep

Vi~t Nam.

thu chu~n muc k~ toan va ch~ dQ k~ roan

Ban T6ng Giam d6c dam bao da tuan thu d§y du yeu cftu cua cac Chuan muc
K~ to an Doanh nghiep Viet nam hien hanh trong viec I~p Bao cao tai chinh.
3.

Hinh thtrc k~ toan ap dung
Cong ty Slr dung hinh thirc nhat ky chung.

IV.

CAC CHiNH SACH

J.

Co' so' I~p bao cao tai chinh
Bao cao tai chinh diroc trlnh bay theo nguyen tic gia goc.
Ti~n va turrng durrng ti~n

2.

k~ roan va

Ch~

di)

KE TOAN AP Dl)NG

Ti~n va cac khoan tuong duong tien baa gorn ti~n mat, ti~n gui ngan hang, tien dang chuyen va
cac khoan d§u tu ngan han co thai han thu h6i hoac dao han khong qua S thang k~ nr ngay mua,
d~ dang chuyen d6i thanh mot IU'9'ngtiSn xac dinh cimg nhu kh6ng c6 nhieu rui ro trong viec
chuyen d6i.

Ban thuyet minh nay la mot b¢ phdn hop thanh va phai duoc arc cung voi bao cao ta) chinh

14


CONGTV CO PHAN TAM LQ'PV~T LI~U xAY Dl/NG DONG NAI

s6 4, Khu
BAa cAa TAl CHINH

Dia chi: Duong

cong nghiep Bien Hoa I. TP Bien Hoa. tinh Dong

ai

Tai ngay 31 thang 12 narn 2013

Ban thuyet minh bao cao tili chinh (tiSp theo)

3.

-----

-

--

Hang tAn kho

sa

Hang t6n kho duoc xac dinh tren co
gia g6c. Gia g6c hang t6n kho bao gorn chi phi mua, chi
phi ch~ bien va cac chi phi lien quan true ti~p khac phat sinh d~ co duoc hang t6n kho dia diem
va trang thai hien tai.

Gia g6c hang t6n kho diroc tinh theo phuong phap binh quan gia quyen va ducc hach toan theo
phirong phap ke khai thuong xuyen.
DI! phong giam gia hang t6n kho duoc ghi nhan khi gia g6c 16n hon gia trj thuan c6 th~ thuc hien
diroc. Gia tr] thuan co th~ thirc hien diroc la gia ban uoc tinh cua hang t6n kho tnr chi phi uoc
tinh d~ hoan thanh san pham va chi phi uoc tinh cfrn thi~t cho viec tieu thu chung.
4.

Cac khoan phai thu thuong

ml.li

va

a

phai thu khac

Cac khoan phai thu thuong mai va cac khoan phai thu khac duoc ghi nhan theo h6a don.chung tir.
DI! phong phai thu kho doi dtroc lap dua vao danh gia v~ cac khoan no khong c6 kha nang thu

hoi.
5.

Tai san

e6 djnh

hfru hinh

Hi san c6 dinh diroc th~ hien theo nguyen gia tnr hao man lay k~. Nguyen gia tai san c6 djnh

bao g6m toan b(\ cac chi phi ma Cong ty phai bo ra d~ c6 diroc tai san c6 dinh tinh d~n thai diem
dira tai san d6 vao trang thai s~n sang sir dung. Cac chi phi phat sinh sau ghi nhan ban d~u chi
diroc ghi tang nguyen gia tai san c6 dinh n~u cac chi phi nay chac chan lam tang loi ich kinh t~
trong tuong lai do sir dung tai san do. Cac chi phi khong thoa man di~u kien tren duoc ghi nhan la
chi phi trong ky.
Khi tai san c6 dinh duoc ban hay thanh ly, nguyen gia va khau hao lay k~ duoc x6a s6 va b~t ky
khoan lai 16 nao phat sinh do viec thanh Iy d~u duoc tinh vao thu nhap hay chi phi trong ky,
Hi san c6 dinh duoc khau hao theo phirong phap duong thang dua tren thai gian hfiu dung u6c
tinh. Ty I~ khau hao cua cac loai tai san c6 dinh nhu sau:
Loai tai san c6 dinh
Nha cira, v~t ki~n true
May m6c va thiet bi
Phuong tien v~n tai, truyen dfu,
Thi~t bi, dung cu quan Iy
6.

Ty Ie
2% - 20%
6,6 % - 33.3%
5% - 16,6%
10% - 20%

vo

Tai san e6 djnh
hinh
Hi san c6 dinh vo hinh duoc th~ hien theo nguyen gia tnr hao man lay k~ . Hi san c6 dinh vo
hinh cua Cong ty bao gom:
Quy€n sir dung ilat :
Quyen suodung d~t la toan b(\ cac chi phi thuc t~ Cong ty da chi ra c6 lien quan tnrc ti~p t6i d~t SLr

dung, bao gom: tien chi ra d~ co quyen sir dung d~t, chi phi d~n bu , giai ph6ng mat bang, san I~p
m~t bang, I~ phi truce ba ...Quyen sir dung d~t duoc kh~u hao voi ty I~ tir 2% d~n 2,5%/nam.

Ph/m m€m may tinh:
Gia mua cua phan mern may tinh rna khong phai la m(\t b(\ phan gan ket voi phan cirng c6 lien
quan thi diroc von hoa. Nguyen gia cua phan mern may tinh la toan b(\ cac chi phi rna Cong ty da
chi ra tinh d~n thai di~m dua pham mem vao sir dung. Phfrn mern may tinh duoc khau hao theo
phuong phap dirong thang trong thai gian 5 nam.

Ban thuyet minh nay lit mot b¢ phdn hap thanh vii phai diroc doc cling voi baa eao tai chmh

15


CONG TV CO PHAN TAM LQ'P V~T LI~U xAY Dl,I'NG f)ONG NAI
Dia chi: Duong s6 4, Khu cong nghiep Bien Hoa I, TP Bien Hoa, tinh D6ng Nai
BAO CAO TAl CHiNH
T~i ngay 31 thang 12 nam 2013

Ban thuySt minh bao cao tai chinh (ti~p thea)

7.

----- •.

-----------

Chi phi di vay
Chi phi di vay duoc ghi nhan van chi phi kinh doanh trong ky. TWOng hop chi phi di vay lien
quan o€n viec o~u tu xay dung hoac sari xuat tai san do dang dn c6 mot thoi gian OU dai (tren 12

than g) o~ c6 th~ dua van suodung thee rnuc dich dinh tnroc hoac ban thi chi phi di vay nay ducc
v6n hoa.
86i voi cac khoan v6n vay chung trong 06 su dung cho muc dich o~u tu xay dung hoac san xuat
tai san do dang thi chi phi di vay v6n hoa diroc xac dinh thee ty I~ v6n hoa 06i voi chi phi luy k~
binh quan gia quyen phat sinh cho viec o~u tu xay dung co ban hoac san xuftt tai san 06. Ty I~
v6n hoa duoc tinh thee ty I~ lai suftt binh quan gia quyen cua cac khoan yay chua tra trong ky, .
ngoai tnr cac khoan vay rieng biet phuc VI) cho muc dich hinh thanh mot tai san cu th~.

8.

efiu nr tal ehinh
Cac khoan o~u tu van chirng khoan, cong ty con va cong ty lien kSt va co so kinh doanh dong
kiem soat diroc ghi nhan thee gia g6c.
DI)' phong giam gia cho cac khoan o~u tir van cac t6 chirc kinh t~ khac duoc trich I?p khi cac t6
chirc kinh t~ nay bi 16 (tnr twang hop 16 thee k€ hoach oa duoc xac djnh trong phuong an kinh
doanh truce khi o~u tu) voi mire trfch I?p bing chenh lech gifra v6n g6p thirc t€ cua cac ben tai t6
chirc kinh t~ va v6n chu sO'hfru thuc c6 nhan (x) vai ty I~ von cua Cong ty so voi tong s6 v6n g6p
thuc te cua cac ben tai t6 chirc kinh t~.

Khi thanh Iy mQt khoan o~u tu, phan chenh lech gifra gia tri thanh Iy thu~n va gia tr] ghi so duoc
hach toan van thu nhap hoac chi phi trong ky.
9.

Cac khoan phai tra thurrng mai va phai trii khac
Cac khoan phai tra thuong mai va cac khoan phai tra khac duoc ghi nhan thee h6a don, chung tir.

10.

Chi phi phai tra
Chi phi phai tra duoc ghi nhan dua tren cac uoc tinh hop Iy v~ s6 ti~n phai tra cho cac hang h6a,

dich VI) oa su dung trong ky.

11.

Bao hi~m th~t nghiep
Theo luat Bao hiem xa hoi, k~ tir ngay 0 I thang 0 I narn 2009 nguoi sir dung lac dong phai dong
quy Bao hiern thftt nghiep do co quan 'Bao hi~m xa hQi Vi~t Nam quan IY. Voi viec ap dung ch~
oQ Bao hiem thftt nghiep ngiroi suodung lac dong khong phai chi tra tro clip thoi viec cho thai
gian lam viec cua nguoi lac dong tir ngay 0 I thang 0 I narn 2009. Tuy nhien tro clip thoi viec tra
cho nguoi lac dong du oi~u kien cho thai gian lam viec truce ngay 0 I thang 0 I nam 2009 la mire
IU'O'ngbinh quan 06 thang lien k~ truce thai diem thoi viec,

12.

Thu~ thu nh~p doanh nghiep
Cong ty c6 nghla vu nQp thue thu nhap doanh nghiep voi thue suat 25% tren thu nhap chiu thue.
Chi phi thue thu nhap doanh nghiep trong narn bao gorn thu€ thu nhap hien hanh va thue thu nhap
hoan lai,
Thu~ thu nhap hien hanh la khoan thu~ duoc tinh dua tren thu nhap chiu thu~ trong narn voi thue
suftt ap dung tai ngay k€t thuc nam tai chinh. Thu nhap chiu thue chenh lech so voi 19i nhuan k~

Ban thuyet minh nay la mot b¢ phdn hop thanli va phai duoc doc cung voi baa cao tai chinh

16


CONG TV CO PHAN TAM LQ'P V~T LI~U xAY Dl!NG aONG NAI

s6 4, Khu
BAa cAa TAl CHi H

Dia chi: Duong

cong nghiep Bien Hoa I, TP Bien Hoa, tinh D6ng

ai

T~i ngay 31 thang 12 narn 2013
Ban thuy~t mlnh bao do tal chinh (tiep thea)

-

-

toan do di~u chinh cac khoan chenh lech tarn thai giua thue va k~ toan cling nhu di~u chinh cac
khoan thu nhap va chi phi khong phai chiu thue hay khong diroc kh~u trir.
Thu~ thu nhap hoan lai la khoan thue thu nhap doanh nghiep se phai nop hoac se duoc hoan lai do
chenh lech tarn thai gifta gia tri ghi s6 cua tai san va no phai tra cho rnuc dich Bao cao tai chinh
va cac gia tri dung cho muc dich thue. Thu~ thu nhap hoan lai phai tra duoc ghi nhan cho t~t ca
cac khoan chenh lech tarn thai chiu thue. Hi san thu~ thu nhap hoan lai chi duoc ghi nhan khi
chac chan trong tirong lai se co lei nhuan tinh thue d~ str dung nhirng chenh lech tarn thoi duoc
kh~u tnr nay.
Gia tri ghi s6 cua tai san thue thu nhap doanh nghiep h5an lai duoc xem xet lai vao ngay k~t thuc
nam tai chinh va se duoc ghi giam d~n mire dam bao chan chan co du loi nhuan tinh thue cho
phep lei ich cua mot phan hoac to an bi;>tai san thue thu nhap hoan lai duoc suodung.
Hi san thue thu nhap hoan lai va thue thu
tinh se ap dung cho nam tai san diroc thu
thue su~t co hieu lire tai ngay k~t thuc nam
Bao cao k~t qua hoat di;>ng kinh doanh tnr
v6n chu
htru khi do thue thu nhap doanh

sa

13.

14.

nhap h5an lai phai tra duoc xac dinh theo thue su~t du
h6i hay no phai tra duoc thanh to an dua tren cac rmrc
tai chinh. Thu~ thu nhap hoan lai dtroc ghi nhan trong
khi lien quan d~n cac khoan muc duoc ghi thang vao
nghiep se duoc ghi thang vao v6n chu
hfru.

sa

Nguyen t~c chuyen d8i ngoai t~
Cac nghiep vu phat sinh bang ngoai t~ duoc chuyen d6i theo tY gia thirc t~ cua Ngan hang Cong
thirong tai ngay phat sinh nghiep vu.
se dir cac khoan muc tien t~ co g6c ngoai t~ cuoi ky duoc qui d6i theo ty gia binh quan lien ngan
hang cuci 10'.
Chenh lech tY gia phat sinh trong ky va chenh lech tY gia do danh gia lai cac khoan muc ti~n t~
cu6i 10' duoc ghi nhan vao thu nhap hoac chi phi trong ky.
Nguyen t~c ghi nh~n doanh thu
Khi ban hang hoa, thanh pharn doanh thu diroc ghi nhan khi ph§.n Ian rui ro va lei ich g~n li~n voi
viec
hfru hang hoa do duoc chuyen giao cho ngiroi mua va khong can t6n tai y~u t6 khong
chac chan dang k~ lien quan d~n viec thanh to an tien, chi phi kern theo hoac kha nang hang ban bi
tra lai,

sa

Khi cung dp dich vu, doanh thu duoc ghi nhan khi khong can nhirng y~u t6 khong chac chan
dang k~ lien quan d~n viec thanh to an tien hoac chi phi kern theo. Truong hop dich vu diroc thuc
hien trong nhieu ky k~ toan thi viec xac dinh doanh thu trong tung ky duoc thuc hien can cir vao
ty I~ hoan thanh dich vu tai ngay cuoi ky.
Ti~n
kinh
co
hop
hoac

lai, c6 tire va loi nhuan diroc chia duoc ghi nhan khi Cong ty co kha nang thu duoc lei ich
t~ tir giao dich va doanh thu duoc xac dinh nrong d6i chac chan. Ti~n lai duoc ghi nhan tren
thai gian va liii suftt tung ky, Ti~n ban quyen duoc ghi nhan tren CO'
don tich phu hop voi
d6ng. C6 tire va lei nhuan diroc chia diroc ghi nhan khi c6 dong diroc quyen nhan c6 tuc
cac ben tham gia gop v6n diroc quyen nhan loi nhuan tir viec gop v6n.

sa

15.

sa

Ben lien quan
Cac ben duoc coi la lien quan n~u mot ben co kha nang kiern soat hoac co anh huang dang k~ d6i
voi ben kia trong viec ra quyet dinh cac chinh sach tai chinh va hol;tt di;>ng.

Ban thuyit minh nay la mot bo phtjn h(J'p chanh va pl,o; al.r~rca(Jc cung w'Ji bOo

CaD

tai chinh

17


CONG TV CO PHAN TAM LQ'P V~T LI~U xAY Dl/NG DONG NAI
Dia chi: Duong

s6 4,

Khu cong nghiep Bien Hoa I, TP Bien Hoa. tinh 86ng

al

BAa cxo TAl CHi H
T~i ngay 31 thang 12 narn 2013
Ban thuyet minh bao cao tai chinh (ti~p theo)

v.

THO G TlN BO SU G CHO cxc
eOIKEToAN

KHoA

Ml)C TRiNH BAY TRO G BANG CAN

I.
S8 cu8i ky

Ti~n va cac khoan tirong durrng ti~n

S8

dftu ky

Ti~n mat
Ti~n giri ngan hang
Cac kh6an tuong duong tien

718.703

124.043.389

917.985.599

5.256.935.596

Ct)ng

918.704.302

5.380.978.985

2.

Phai thu cua khach hang

S8 cu8i ky

S8

dftu

ky

1.403.688.000

- DNTNNam VG
- Cong ty CP D~u nr Be tong cong nghe cao
- Cong ty CP Xirnang Cong Thanh
- Cac khach hang khac

374.182.600
114.143.645
22.267.596.818
134.456.057

1.729.893.205
54.307.179.487
1.181.740.261

Ct)ng

22.890.379.120

58.622.500.953

3.

Tra truoc cho nguc'ri ban
Chu yeu la khoan irng truce cho nha cung cftp .
S8 cu8i ky

Cong ty TNHH MTV Co khi Dong Anh
Cty CP san xuat thuong mai Dao Gia
Cong ty Tu v~n va Thi~t k~ XD
Cty CP Tu v~n thiet k~ Cang - Ky thuat bien
Cac khach hang khac
Ct)ng
4.

4.347.200.000

156.460.000

261.952.218

241.592.398

256.000.000
156.460.000

256.000.000

492.198.704

701.354.597

5.513.810.922

1.355.406.995

Cac khoan phai thu khac
S8 cu8i ky

- Thu~ VAT hang nhap khau
- Thu~ VAT nha thau
- Cac khoan phai thu lien quan d~n sir c6 dn du
cang nha may xirnang Nhon trach
- Cac khoan phai thu khac
Ct)ng
5. Hang tan kho

dftu ky

832.568.058
387.307.055
cua

15.628.070.850

4.383.225.069

803.745.169
16.431.816.019

847.980.994

6.451.081.176

S8 cu8i ky
guyen lieu, v~t lieu

S8

S8

dftu

ky

31.408.140.635

36.185.997.670

Chi phi san xuat, kinh doanh do dang
Thanh pharn

364.073.559
25.593.715

424.558.655
25.593.715

46.399.500.743

28.087.904.927

Ct)ng

78.197.308.651

64.724.054.967

Cong cu, dung cu

Ban thuyet minh nay Ii, 11Ie?1be? phdn h9P thanh va phai duoc G9Ccung voi baa cao tai chinh

18


CONG TV

CO PHAN

TAM LQ'P V~T LIeU

xAY

Dl!NG DONG NAI

Dia chi: Duong s6 4, Khu cong nghiep Bien Hoa I. TP Bien Hoa, tinh D6ng Nai
BAO CAO TAl CHINH
T~i ngay 31 thang 12 nam 2013
Ban thuy~t minh bao cao tai chinh (tiep theo)
.
-~-~--------_ ..

-----

6.

..

Tai san ng~n han khac

ky

sA cuAi
Cac khoan earn c6, ky

guy, ky

Tang,

ky

2.200.397.501
31.300.000

31.300.000
1.707 .926.496

CUQ'C ngan han

CQng
7.

sA d§u

1.676.626,496

T~m ung

2.231.697.501

giam tal san cA djnh huu hlnh

Nha cira, v~t
ki~n true
Nguyen gbl
S6 d~u narn
478.378.990.403
4325.924.753
Tang trong ky
Thanh ly, nhuong ban
Giarn khac"

May moc va
thi~t b]
513.022.963.564
4.691.498.046

Phuong ti~n v~n Thi~t b], dung
tai, truyen d§n
cy quan Iy
41.814.462.645
502.474.280

(402.057.190)

3.305.757.763
1.147.481.169
(103.568.400)

CQng
1.036.522.174.375
10.667.378.248
(505.425.590)

(179.066.944)

(755.982.760)

(59.710.961)

(655.789.345)

(1.650.550.010)

482.525.848.212

516.958.478.850

41.855.168.774

3.693.881.187

1.045.033.377.023

Gili tr] hao mon
S6 d~u narn

44.950.802.402

93.545.217.151

19.565.984.795

1.285.214.729

159.347.219.077

Khfru hao trong ky

23.122.998.387

32.503.449.181

4.301.398.727

628.522.488

60.556.368.783

(402.057.190)

(103.568.400)

(505.425.590)

(46.662.651 ) (363.482.566)

(1.255.510.469)

Sa cuai ky

Thanh Iy, nhuong ban
Giarn khac
Sa cuai

*

ky

( 165.680.060)
67.908.120.729

(679.685.192)
125.368.981.140

23.418.663.681

1.446.686.251

218.142.451.801

Gia tr] con I~i

S6 d~u narn

433.428.188.001

419.477.746.413

22.248.477.851

2.020.543.033

877. 174.955.298

Sa cuai ky

414.617.727.483

391.589.497.710

18.436.505.093

2.247.194.936

826.890.925.222

8.

*f)i~u chinh cac tai san khong thoa man la tai san c6 dinh theo thong tu s6 45/20 13!TT-BTC ngay
25 thang 4 nam 2013 cua B(>tai chinh sang chi phi tra truce dai han,
Tang, giam tai san cA djnh vo hlnh

Nguyen gia

se dftu nam
Tang trong ky
Giam trong ky
sA cuAi
9.

Tang trong ky Gi:i tr] hao mon
551.135.501
326.159,4 12

9.626.146.689

ky

9.626.146.689
877.294.913
==~~~~~============~~~~====~~~~~
Chi phi xay d •••
·ng co' ban do' dang

Sa dftu narn
- Nha may xi mang
Nhon Trach

8.629.649.897

-Cong trinh duong
Phuoc khanh d~n

14.836.543.889

Chi phi
phat sinh
trong ky

Tang khac

K~t chuyen
TSCD trong

ky

Gia tr] con I~i
9.075.011.188

8.748.851.776

K~t chuyen chi
phi tra trurrc
trong ky

8.606.810.261

311.637.831

Ban thuyet minh nay la mot bo phdn hop thanh va phai duac arc cung viti bao cao tai chinh

K~t chuyen

A
va gia yon va
chi phi
22.839.636

10.229.586.410

4.918.595.310

19

Sa cuai

ky


CONG TV CO PHAN TAM LQ'P V~T L1~U xAY Dl!NG DONG NAI
Dia chi: Duong s6 4, Khu cong nghiep Bien Hoa I, TP Bien Hoa, tinh Dong Nai
BAa cAa TAl CHINH
T~i ngay 31 thang 12 narn 2013
Ban thuyet minh bao cao tai chinh

theo)

tram nghien
- Cac cong trinh

60.788.359

khac

- Mua sam TSCD
Ci}ng

512.38I.814

451.593.455

305.679.060

305.679.060

23.832.661.205 451.593.455 311.637.831 8.606.810.261 10.229.586.410 4.941.434.946 818.060.874

10. eAu tir dai han khac

Khoan gap v6n van Cty CP ximang Cong Thanh

sa cuaiky
90.000.000.000

sa aAu ky
90.000.000.000

90.000.000.000

90.000.000.000

11. Du' phong giarn gia aAu tu tai chinh dal han
Du phong giam gia d~u tu tai chinh khoan g6p

sa aAu ky

sa cuai ky
(11.734.710.842)

/

v6n van Cty CP xirnang Cong Thanh
Cong

(11.734.710.842)

/

12. Yay va nQ"ng~n han, dai han

+ Yay ng~n han :
sa aAu ky

sa cuai ky
Yay NH thuong mai CP C6ng thuong
nhanh TP H6 Chi Minh

VN-Chi

Cong

Chi tiit s8 ph at sinh trong
- sa ti~n yay aAu
- S6 tien vay phat

- Yay dai han d~n
- S6 ti~n tra trong
- sa cuai ky
+ Yay dai han :

225.413.452.957

222.695.109.807

225.413.452.957

222.695.109.807

ky cua cdc khoan vay

ky
sinh trong ky
han phai tra

222.695.109.807
133.836.868.404
20.000.000.000
131.118.525.254
245.413.452.957

ky

Yay SGD2 -NH C6ng Thuong ( Du an NM Xi mang C6ng Thanh Nhon Trach - D6ng.Nai )
- S5 ti~n yay aAu ky
447.569.826.807

- S6 k~t chuyen d~n han phai tra
20.000.000.000
- S5 ti~n yay cuai ky
427.569.826.807
13. Phai tra cho ngtroi ban
sa cu5i ky
Material resources & trading Corporation
C6ng ty CPYLXD & Chat d6t D6ng Nai
DNTN D:;ti Quoc Cuong
-

XNDY Khu CN Giang Di§n- TCty PT Khu CN

31.238.336.474
266.280.000
1.361.859.690
2.269.224.173

Ban thuyet minh nay Ia mot bo phdn hop thanh va phai duoc doc cung voi bao cao tai chfnh

sa aAu ky
26.988.729.000
519.874.976
1.501.248.912
2.124.816.374

20


CONG TV CO PHAN TAM LQ'P V~T LI~U xAY Ol/NG DONG NAI

Dja chi: Duong

s6 4,

Khu cong nghiep Bien Hoa I, TP Bien Hoa, tinh D6ng Nai

BAO CAO TAl CHfNH
T\li ngay 31 thang 12 nam 2013
Ban thuyet

---- minh

bao cao tai chinh (ti6p theo)

-

S5 cu5i

-

Cty TNHH Khoang san Hiep LI,J'C
C6ng ty TNHH TM Thai San
Cac nha cung cclp khac
Cc)ng
14.

Nglf()-i

mua tra

ky

2.087.334.838
11.427.069.876

46.734.653.850

44.649.073.976

ti~n trurrc

- DNTN Quang Sinh Minh
- Cac khach hang khac
CQng

va cac

S5 d§u

1.598.752.740
4.188.800.000
5.811.400.773

S5 cuoi

15. Thu~

ky

5.338.509.574

khoan phai nc)p Nha

Thu6 GTGT hang ban n(>idia
Thu6 GTGT hang nh~p kh§u
Thu6 xuat, nhap kh§u

Thu6 tai nguyen

\.609.993.688
38.131.134
6.252.389

Thu6 nha thau

1.158.826.108

Thu6 thu nhap doanh nghiep

328.088.261
565.883.102

5.931.169.173

893.971.363

sa phai

8.004.872.887
3.962.640.530

832.568.058
396.460.980

Thu6 thu nhap ca nhan

592.659.599

mrrrc

sa d~u nam
Thu€ phdi nvp Nha nutic

s6 d§u ky

ky

Cac loai thue khac

/

sa dll nQp

nQp
trong ky
19.634.157.094
4.857.353.352
6.404.913.121
3.049.958.629

trong ky

27.083.821.172
8.819.993.882
7.237.481.179
3.446.419.609

401.328.123
70.484.240
4.834.659.791
15.459.838

1.609.993.688
409.176.950
72.868.672
5.472.427.354
15.459.838

sa cuai ky

555.208.809
/
I
I
I
30.282.307

3.867957
521.058.545
/

Thui gid tri gia tang

Cong ty ap dung Luat thue gia tr] gia tang hien hanh voi thu~ suftt cho tung hoat d(>ng
C6ng ty nop thue gia tr] gia tang theo phuong phap khau tnr. Thu~ suat thu~ gia tri gia tang nhu
sau:
Tftm lop, xi mang, gach
10%
Niroc
05%
Thui xudt, nhdp khdu

C6ng ty ke khai va nop theo quy dinh.
Thui thu nhdp doanh nghiep

C6ng ty c6 nghTa VI,I nop thue thu nhap doanh nghiep voi thue suat 25% tren thu nhap chju thue.
Thu~ thu nhap doanh nghiep phai nop trong ky duoc du tfnh nhu sau:
9 thang d§u nam 2013
T6ng loi nhuan k~ toan tnroc thue
Cac khoan di~u chinh tang, giam loi nhuan k~
to an d~ xac dinh loi nhuan chiu thue thu nhap
doanh nghiep:
Cac khoan

ai€u ehinh

----- --

(129.708.534.730)

tang

Ban thuyet minh nay fa mot b6 phdn hap thanh va phai

6.321.018.156

GU(1C GI)C

cung WYibao cao tai chinh

21


CONG TV CO PHAN TAM LQ'P V~T LI~U xAY Dl/NG aONG NAI
Dia chi: Duong

s6 4,

BAo cAo TAl
T~i

ngay

Khu cong nghiep Bien Hoa I, TP Bien Hoa, tinh Dong Nai
CHiNH

31 thang 12 narn 2013

Ban thuyet

minh bao cao tai chinh (tiep theo)

9 thang d~u nam 2013
Cac khoan

aiJu ehinh giam

Thu nhap chiu thue

(123.387.516.574)

L6 cac narn tnroc ducc chuyen

Thu nhap duoc mi~n thue
Thu nhap tinh thue
ThuS suat thue thu nhap doanh

(123.387.516.574)
25%

nghiep

Thui thu nh{ip doanh nghiep con phai nrp
DiJu chinh thui thu nh{ip doanh nghifp pluii
nrp cua ctic niim trutrc
Thu~ thu nh~p doanh nghi~p phai n{}p

Thuitainguyen
Cong ty phai nQP thue tai nguyen

cho hoat dQng khai thac su dung nuoc voi mire thue suftt nhir
sau:

SCrdung nurrc mat phuc vu san xuat
1%
SCrdung nuoc duoi dftt phuc vu san xuat
3%
SCrdung nuoc duoi dftt dung cho hoat dong dich vu, san xuat cong nghiep, xay dung
6%
Cac 109i thue khac
Cong ty ke khai va nQP theo qui dinh
16. Phai tra nguoi lao d{}ng
Quy tien 1 uong duoc trich dua vao s6 hrong thanh pham tieu thu (rieng thanh pharn xi mang bao
gom tieu thu noi bQ) trong nam.
Dan gia tien luong duoc HQi d6ng quan trj duyet hang narn.

DO'n gia tien 1uong nam 2013 duoc duyet la:
Ximang

san xuat tai D6ng nai

24.000 d6ng /tftn
,

T:1m lop

2.800 dong/m

2

Ng6i:

655 d6nglvien

Gach :

350 d6nglvien

17. Cac khoan phai tra, phai n{}p khac
S6 cu6i ky
1.261.697.005
269.431.889

Bao hiern xii hoi, bao hiem y tS

Kinh phi cong doan

c6 tire

phai tra

27.263.285.675

Bao hiem that nghiep

133.677.699

Thu lao HQi dong quan tri & Ban kiem soat
LiIi yay phai tra
Cac khoan phai tra, phai nQP khac (*)
C{}ng
18. V6n d~u tu cua chu

/

S6 d~u ky
818.496.948
383.000.614
27.271.285.675
105.589.719
691.300.000

71.121.329.678
572.074.499

30.379.261.289
540.785.415

100.621.496.445

60.189.719.660

so' hfru

Bang tlai ehiiu biin tlrng cua van chu

sif

him
LQ'i nhuan

van d~u nr cua
chu

hiru

so'

Quj' d~u ttr
phat tri€n

Quy du' phong
tai chinh

Ban thuyet minh nay fa mot bo phdn h9P thanh va phai duoc doc cling vai bao coo 'ai chinh

sau

thu~ chtra phan
phai

22


CONG TV CO PHAN TAM LQ'P V~T LI~U

xAY

Dl/NG DONG NAI

Dia chi: Duong s6 4, Khu cong nghiep Bien Hoa I, TP Bien Hoa, tinh Dong Nai
BAO CAO TAl CHTNH
Tai ngay 31 thang 12 narn 2013
Ban thuyet minh bao cao tai chinh (ti~p theo)

--~~~~-----------------------------------------

---

-

van d~u tu· cua
chii scYhiru

272.236.470.000

S6 d~u narn tnroc

Quy d~u.tu·
phat trien
11.243.301.309

Lqi nhuan
sau
thu~ chira phan
phai

Quy d\}' phong
tai chinh

11.450.902.692

28.655.171.332

Tang v6n trong narn truce

(55.183.320.259)

Loi nhuan nam tnroc
Chia c6 tire narn truce
Trich I~p cac quy narn truce
Giam cac quy narn truce
Sa du cuai nam trutrc

272.236.4 70.000

11.243.301.309

11.450.902.692

(26.528.148.92 7)

S6 du d~u nam nay

272.236.470.000

11.243.30] .309

1] .450.902.692

(26.528.148.927)

Tang v6n trong ky

(129.708.534.730)

Lei nhuan trong ky
Chia c6 nrc trong ky
Trich I~p cac quy trong ky
sa du' cuai ky

272.236.470.000

11.243.301.309

11.450.902.692

(156.236.683.657)

M,!e dich trieh L~pquy dau tu:phdt triin, quy d" phong tai ehinh
Quy d~u tu phat trien duoc dung d~ b6 sung v6n di~u 1~cua Cong ty.
Quy du phong tai chinh ducc dung d~:
Bu d~p nhirng t6n that, thiet hai v~ tai san, cong no khong doi duoc xay ra trong qua trinh
kinh doanh;
Bu d~p khoan

cs uec

16 cua

Cong ty thee quyet djnh cua Hoi d6ng quan trio

Trong ky Cong ty chua thuc hien chi tra c6 tire.

ca phiiu
S6 luong c6 phieu dang ky phat hanh
S6 luong c6 phieu da ban ra cong chung
phieu phd thong
c6 phieu U'U alii
S6 hrong c6 phieu duoc mua lai
Co' phieu pho thong
c6 phieu U'U alii
S6 luong c6 phieu dang 11IUhanh
c6 phieu ph6 thong
c6 phieu U'U alii
Menh gia c6 phieu dang 11IUhanh: 10.000 VND.
19. Quj' khen thurrng , phuc h;ri

cs

sa d~u nam
QU)' khen thuong
Quy phuc lei
CQng

sa tang trong

2.187.099.769
2.378.191.692
4.565.291.461

S& cu&i ky
27.223.647
27.223.647

S& d~u nam
27.223.647
27.223.647

27.223.647

27.223.647

27.223.647

27.223.647

27.223.647

27.223.647

ky

sa giam trong

ky

852.296.000
611.150.000
1.463.446.000

sa cuai

ky

1.334.803.769
1.767.041.692
3.101.845.461

20. V~t tu hang hoa nh~n gifr hQ , nh~n gia cong

Ban thuyet minh nay la mot bo phdn h9P thauh va phai duoc d9C cung voi boo coo tai chinh

23


CONGTV CO PHAN TAM LQ'PV~T LIeU

s6 4. Khu

Dia chi: Duong

xAY

Dl/NG DONG NAI

cong nghiep Bien Hoa I, TP Bien Hoa. tinh D6ng Nai

BAO CAO TAl CI-IINI-I
T~i ngay 3 I thang 12 narn 20 13
Ban thuyet minh bao cao tai chinh (ti~p theo)

SB d~u ky 1
25.042.476.730

nhan gia cong xirnang

cho Cty CP Ximang

SB cuBi kyl
10.080.685.415

Gia tri YO baa nhan gia cong xirnang
Cong Thanh
SB cuBi ky

cha Cty CP Ximang

5.783.947.500

5.355.772.500

15.864.632.915

30.398.249.2301

Gia tri Clinker
Cong Thanh

THONG TIN BO SUNG CHO cAc KHOAN
QUA HO~ T DONG KINH DOANH

VI.

1.

Doanh

MUC TRiNH

BAY TRONG

BAo cAo

KET

thu
Lily ki uc dim niim din ky bdo cdo

T&ng doanh

Narn nay
279.688.464.738

thu

Doanh thu lieu thl! thanh phiim
Doanh thu gia cong
Doanh thu eung cap dich

3.464.337.984

407.506.816.907
j 69.660.440.647

235.052.859.500
2.793.516.760

279.688.464.738

407.506.816.907

182.348.685.439
93.875.441.315

VI!

Nam trutrc

khdc

Cac khoiin giiim trir doanh thu:
Hang ban bi {rei lai
Doanh
2.

thu thu~n

Gili vBn hang

ban

Cia v6n cua th anh phiim
Cia v6n gia ciing
Gui v6n cua dich

VI!

dil eung cap

C{>ng
3.

Doanh

j

36.210.605.450

5.818.465.602
277.524.213.595

Nam Nay
44.002.084

loi nhuan duoc chia

Chenh lech
Chenh lech

Nam trurrc
j 17.923.373.166
259.711.844.071

421.611.210

378.056.828.447

thu hoat d{>ng tai chinh

Lai ti~n giri ngan hang khong ky han
Lai tien giri ngan hang co ky han

ce nrc,

Nam Nay
135.495.1-12.543

ty gia aa thuc hien
ty gia chua thuc hien

Doanh thu hoat dong tai chinh khac
Cong

400.000

Nam trurrc

69.812.285
3.500.000
1.350.000.000
64.817.777

52.712.221
9.414.156
106.528.461

1.488. 130.062

Liiy ki tu- dfiu niim din ky bdo cao
4.

Chi phi tai chinh

Ban thuyet minh nay /a

17191

bo phdn hap thanh va phai duoc d9C cung voi bao cao tai chinh

24


CONG TV CO PHAN TAM LOP VAT LIeu xAY DUNG DONG NAI
Dja chi: Duong s6 4, Khu cong nghi~p Bie"n Hoa i, TP Bien H~a, tinh E>6ng Nai
BAO CAO TAl CHi

H

T?i ngay 3 I thang 12 narn 2013
Ban thuyet minh bao do tai chinh (ti~p theo)

Chi phi Hii vay
L6 chenh lech ty gia
Chi phi tai chinh khacf'Trich dir phong tai chinh)
CQng

5.

100.530.001.910

Nam trurrc
82.255.576.447
241.427.700
22.846.760
82.519.850.907

Chi phi ban hang

Chi phi cho nhan vien
Chi
Chi
Chi
Chi

Nam Nay
88.043.290.444
752.000.624
11.734.710.842

phi
phi
phi
phi

v~t lieu, d6 dung
kh~u hao tai san c6 dinh

dich VI;! mua ngoai
khac

Nam Nay
2.227.571.796

Nam trurrc
2.002.415.040

1.726.069.854
1.866.582.768
1.287.123.431

1.341.934.604
1.489.038.185
1.082.170.216
192.710.161

948.956.539
8.056.304.388

6.108.268.206

Nam Nay
4.527.535.252
1.472.374.781

Nam truce
3.597.021.185
1.463.533.246

Chi phi khau hao tai san c6 dinh

1.744.370.581

1.221.644.342

Thu~, phi va I~ phi
Chi phi dich VI;! mua ngoai
Chi phi khac

170.797.027
7.017.062.789
4.483.939.610

123.546.985
4.021.153.999
2.929.438.978

CQng
6.

Chi phi quan

Iy doanh

Chi phi cho nhan vien quan
Chi phi v~t lieu quan Iy

nghiep

Iy

19.416.080.040

CQng
7.

J 3.356.338.735

Thu nh~p khac

Thu thanh ly, nhuong ban tai san c6 dinh

Naill Nay
83.182.180

Nam trurrc

Cac khoan thu nhap khac

142.529.909

37.348.905.285

CQng

225.712.089

37.348.905.285

8.

Chi phi khac
am Nay

Gia tri con lai cua tai san thanh

Iy

Phat hanh chinh
Thu~ thu nhap doanh nghiep nha th~u

105.434.413

Cac khoan chi phi khac

3.975.841.654
121.364.018

CQng

4.202.640.085

- - ---_._-_. --- -_.

Nam trurrc
59.268.125
35.000.000
/

529.290.266
623.558.391

-- - -------- 25

Ban thuyet minh nay ta mot bo phdn hap thanh va phai dutrc doc cung voi bao cao tai chinh


CONG TV CO PHAN TAM LQ'P V~T LI~U xAY DI/NG DONG NAI
Dia chi: Duong s6 4, Khu cong nghiep Bien Hoa I, TP Bien Hoa, tinh Dong Nai

BAa cAa TAl CHINH
T\li ngay 3 I thang 12 nam 2013
Ban thuy~t minh bao cao tai chinh (ti~p theo)

-------.

9.

Liii co' ban tren c& phi~u

____

Lfly k~ tir d~u nam d~n cu3i ky nay
N_a_m_n_aL-y
Nam tnro·c

Loi nhuan k~ to an sau thue thu nhap doanh
nghiep

( 129.708.534.730)

(33.117.640.394)-

( 129.708.534.730)

(33.117.640.394)

Cac khoan di~u chinh tang, giam loi nhuan k~

toan d~ xac dinh Iqi nhuan phan b6 eho e6 dong
phieu ph6 thong
Lei nhuan phan b6 eho e6 dong sa hiru e6 phieu
ph6 thong
C6 phieu ph6 thong dang luu hanh blnh quan
trong nam

sa hiru e6

27.223.647

Liii co ban tren c& phi~u

(4.765)

VII.

NHiJ"NG THONG

I.

Giao djch vo·i cac ben lien quan

27.223.647
(1.217)

TIN KHAc

Giao dich vui cdc thtinh vien quiin Ij chu ch6t
Cac thanh vien quan Iy chu ch6t g6m: cac thanh vien HQi d6ng quan tr] va Ban T6ng Giam d6c
va cac thanh vien mat thi~t trong gia dinh cac ca nhan nay.

HQi d6ng quan tri

J.
I.. k'
So cuoi Y
210.000.000

210.000.000

Cong nQ· phai thu

210.000.000

210.000.000

s6 cu3i ky
HQi d6ng quan tri

550.000.000

Cong nQ· phai tra

550.000.000

Thu nhap cua cac thanh vien quan

Iy chu

chot nhu sau:

Lily k~ tir d~u nam d~n cu3i ky nay
____
Ti€n hrong
Thu lac va cac khoan khac

CQng

N_a_m_n_a"'-y
1.808.883.100

Nam tnro·c
1.140.151.797

507.427.000

1.066.970.000

2.316.310.100

2.207.121.797

Giao dich vui cdc hen lien quan khdc
Ben lien quan
Cong ty c6 phan xi rnang Cong Thanh
Cong ty c6 phan Betong Cong Thanh
Cong ty c6 phan kinh doanh xu~t nhap khau
Cac nghiep

VI,I

M6i quan h~
Cong ty c6 cling Chu tich HQi d6ng quan tr]
Cong ty c6 cung Chu tich HQi d6ng quan tri
Cong ty e6 cung Chu tich HQi d6ng quan trj

phat sinh trong ky gifra Cong ty voi cac ben lien quan khac nhu sau:

Ban IhuY€1 minh nay la m61 b6 phdn hap thanh va phai duoc doc cung viti baa cao tai chinh

26


CONG TV CO PHAN TAM LQ'P V~T L1~U xAY Dl!NG DONG NAI
Dia chi: Duong s6 4, Khu cong nghiep Bien Hoa I, TP Bien Hoa, tinh D6ng Nai

BAO cAO TAl CHiNH
T~i ngay 31 thang 12 nam 2013
Ban thuyet minh bao cao tai chinh (ti~p theo)

--

-

Cimg ty c6 ph an xi miing Cong Thanh
Mua nguyen v~t lieu va dich vu
Ban hang va cung dp dich vu
Cho yay
Cimg ty c6 ph an kink doanh xua.t nh~p khau
Cong Thanh
Mua tai san c6 dinh
Cong ty c6 phan Belong Cong Thanh
Mua betong

Lfiy k~ tir d§u nam d~n cu5i ky nay
am nay
Nam tmO'c
---------'"189.481.499.801

46.357.768.888
94.299.485.415
1.000.000.000

235.812.240.650

652.575.000
722.802.273.

Tai ngay kSt thuc nam tai chinh, c6ng no voi cac ben lien quan khac nhu sau:

S5 cu5i nam

S5 d§u nam

Cong ty c6 phlm xi miing Cting Thanh
Phai thu ti~n hang

22.267.596.818

54.307.179.487-

Ci)ng nQ·phai thu

22.267.596.818

54.307.179.487

Cting ty

c6 phan

xi mung Cong Thanh

Phai tra ti~n mua nguyen v~t li~u
Nhan truce ti~n gia c6ng
Ci)ng ng phai tra

/
/

2.962.080.0002.962.080.000

Gia hang h6a va dich VI,I cung dp cho cac ben lien quan la gia thoa thuan. Viec mua hang h6a va
dich vu tir cac ben lien quan duoc thirc hien theo gia thoa thuan.
2.

ThOng tin v~ bi) ph~n
Th6ng tin b(> phan duoc trinh bay theo Iinh VI,l·C kinh doanh va khu Vl/C dia IY. Bao cao b(>phan
chinh ySu la theo linh vue kinh doanh do cac hoat d(>ng kinh doanh cua C6ng ty duoc t6 chirc va
quan ly theo tinh ch~t cua san pham va dich vu cung dp.
Linh

V{l'C

kinh doanh

C6ng ty co cac linh Vl/C kinh doanh chinh sau:
San pharn tarn lop: san xuat sari pham tarn lop va ban cho cac C6ng ty hoac ca nhan
San pham xi mang: san xuat xi rnang ban cho C6ng ty c6 phan xi mang C6ng Thanh.
Th6ng tin v~ kSt qua kinh doanh, tai san c6 dinh, cac tai san dai han khac va gia tri cac khoan chi
phi Ian kh6ng bang tien cua b(>phan theo linh vue kinh doanh cua C6ng ty nhu sau:

Ban thuyet minh nay la

1171)[

b(J phdn hop thanh va phai GUQ"cG(JCcling voi baa cao tai chinh

27

CONG TV CO PHAN TAM LQ'P V~T LI~U xAY Dl!NG DONG NAI
Dia chi: Duong s5 4, Khu cong nghiep Bien Hoa I, TP Bien Hoa, tinh D6ng Nai
BAO CAO TAl CHiNH
Tai ngay 3 I thang 12 nam 2013
Ban thuyet minh bao cao tai chinh (tiep theo)

cac san phAm
tAm IQ'p

Kinh doanh
san pharn xi
miing

171.756.33l.620

93.875.441.315

Kinh doanh

Ky

Cac
linh vy'c khac

Cac khoan
lo:;ti trfr

CQng

nay

Doanh thu thuan v~ ban
hang va cung dp dich vu
ra ben ngoai

Doanh thu thuan v~ ban
hang va cung dp dich vu
giira cac bQ phan
Tang doann thu thuan vi
ban luing va cung clip
dicn

V{l

K~t qua kinh doanh theo
bQ phan
Cac chi phi khong phan
b5 theo bQ phan

544.477.600

13.442.409.203

69.805.000

------

172.300.809.220

93.875.441.315

13.512.214.203

22.379.853.562

(50.477.449.119)

2.789.462.272

279.074.182.138

614.282.600

-----

279.688.464.738

~~~~~

_

(25.308.133.285)

LQ'i nhuan ur heat dong

kinh doanh
Doanh thu hoat dong tai
Chinh

Chi phi tai chinh
Thu nhap khac
Chi phi khac
Chi phi thu~ thu nhap
doanh nghiep hien hanh
Chi phi thu~ thu nhap
doanh nghiep hoan lai
Loi nhuiin sau thui thu
nhiip doanb nghifp
Tang chi phi ad phtit sinh
ai mua tai siin cO ainh va
cac tai san dai hun khdc

(25.308.133.285)
106.528.461
(100.530.00 I. 910)
225.712.089
(4.202.640.085)

(129.708.534.730)

44.545.455

1.923.164.818

1.143.704.084

54.978.583.263

4. 760.240.848

169.536.493.097

235.052.859.500

2.784.826.760

64.655.000

_

67.982.550

544.45 1.169

=~2;,;,;;' 5~/;;;;2'.;.16;;;;1.;..4;.;4;;;.2

=

Tang chi phi khliu hao va
phiin ba chi phi tra truac
dai h(ln

Ky trutrc
Doanh thu thuiin v~ ban
hang va cung cap dich vu
ra ben ngoai
Doanh thu thuan v~ ban
hang va cung dp djch vu
giCracac bQ ph~n

Tang doanh thu thuan vi
ban hang vfl cung clip
dicit V{l
K~t qua kinh doanh theo
bQ phan
Cac chi phi khong phan
b5 theo bQ phan

132.795.586.087

44.299.223.651

235.052.859.500

(33.166.843.516)

2.852.809.310

(1.146.998.616)

60.882.528.195

=~~~~

407.374.179.357

1-,-32_.-,--63,---7_.5,---5--C..0

=---=
_

407.506.816.907

9.985.381.519

LQ'i nhuan tir hoat dong

kinh doanh

Ban thuyet minh nay la mot bo phdn h9'P thanh va phai tlU9'C doc cung voi bao CaD tai chinh

9.985.381.519

28


CONG TV CO PHAN TAM LQ'P V~T LI~U xAY Dl!NG DONG NAI
Dia chi: Duong s6 4, Khu cong nghiep Bien Hoa I, TP Bien Hoa, tinh Dong Nai
BAO CAO TAl CHiNH
Tai ngay 31 thang 12 nam 2013
Ban thuyet
---_.minh bao. cao tai chinh- (ti~p theo)

__

Kinh doanh
cac san pham
tiim IQ'p

Kinh doanh

san phftm xi
mang

Cac
linh vy'c khac

Cac khoan
loal trir

CQng

Doanh thu hoat dong tai
1.488.130.062
(82.519.850.907)
37.348.905.285
(623.558.391)

chinh
Chi
Thu
Chi
Chi

phi tai chinh
nhap khac
phi khac
phi thu~ thu nhap

doanh nghiep

( 1.960.485.063)

hien hanh

Chi phi thu~ thu nhap
doanh nghiep hoan lai

L(J'inhu#n sau thu€ thu
nh#p doanh nghi?p
TlJng chi phi tlii pluit sinh
tl€ mua tai stin c6 tlinh WI
cae tai san dai han khtic

3.163.837.101
(33.117.640.394)

4.903.932.684

9.381.915.603

1.017.593.653

39.898.292.781

15.160.305.469

874.457.182

Timg chi phi khau hao va
phiin ba chi phi trii truck

da! /t(tn

44.442.759.167

3.526.872.733

Tai san va no phai tra cua bQ phan theo llnh vue kinh doanh cua Cong ty nhu sau:

Kinh doanh
cac san phftm tiim
IQ'p
sa cuai ky
san true tiep cua bi)
ph~n
Cac tai san khong phan bE>
theo bi) phan

Kinh doanh
san phftm xi mang

Cac
linh vy'c khac

CQng

rs:

56.913.267.297

908.406.927.026

2.399.852.795

967.720.047.118

81.384.692.963

81.384.692.963

Tang tai stin
No phai tra true ti~p cua
bi) phan

1.049.104.740.081

56.512.984.747

702.240.794.589

No phai tra khong phan b6
theo bi) phan

484.756.999
74.434.963.002

95.537.727.870

935.751.063.083

7.910.324.722
99.649.232.593

T6ng tai siin
No phai tra true tiep cua
bi) phan
No phai tra khong phan bE>
theo bi) phan

1.039.199.115.675
99.649.232.593
1.138.848.348.268

2.750.099.738

733.507.766.759

15.070.083.578
42.380.622.719

Tang n(J'phai tra

---

74.434.963.002
833.673.499.337

Tang n(J'phiii tra
sa a§u nam
Tai san true tiep cua bi)

ph~n
Cac tai san khong phan bE>
theo bi) phan

759.238.536.335

Ban thuyet minh nay la mot bo phdn hop thanh va phai duoc d9C cung va! baa cao tai chinh

751.327.950.075
42.380.622.719
793.708.572.794

29


CONG TV CO PHAN TAM LQ'P V~T LI~U XAV Dl/NG DONG NAI
Diu chi: Duong

s6 4, Khu

cong nghiep Bien Hoa I, TP Bien Hoa, tinh D6ng Nai

BAO CAO TAl CHINH
Tai ngay 3 I thang 12 nam 2013
~an !huy~t minh bao ~ao ta~chinh (ti~p th~_)

_

Ban thuyet minh nay la 11191bo ph(1I1hop thanh va phai duac doc cung vai bao cao tai chinh

30