Báo cáo tài chính hợp nhất quý 3 năm 2013 - Công ty cổ phần FECON

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963.773.818.395

717.872.974.814

285.049.556.702

96.220.816.919

231.349.556.702
53.700.000.000

68.520.816.919
27.700.000.000

449.878.641.526

363.818.140.959

298.801.665.227
8.132.840.709

362.623.392.259

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195.8s8.907.805

240.071.870.639

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154

29.743.706.454

4.990.091.790

200

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516.39s.906.609

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484.010.423.919

130.029.939.537
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344.613.536.757
496.857.576.146
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158 5.4.2

Tei san ngin h4n k-h6c

6.537.026.452

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II- Tti sin c5 qnh
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221
222
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25.515.s98.841

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28.250.469.592

229

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38.537.662.806

230

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65.480.863.435
74.475.362.822

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34.889.988.713
38.103.323.201
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39.026.03s.014

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7.000.000.000

7.122.222.217

260

13.810.463.5s7

24.888.260.473

261 5.ll

10.997.514.056

420.674.613

18.601.471.333

2.392.274.888

269

2.359.867.252
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1.369.259.826.913 L234.268.881.423

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656.369.977.349

579.276.474.029

vi ng ngan h4n
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311 5. l3

t77.227.094.356

312

322.0',15.401.955

229.086.346.473
260.922.618.707

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313

66.488.506.326

315

8.467.876.129
55.861.156.612
7.484.756.305

Chi phi phni tri
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ngin ngn ruuic

316 5.15

73.65t.236.836

1.097.967.000

319 5.16

1.042.155.406

1.015.768.869

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323

10.560.299.750

6,497.379.689

Nq dii h4n
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330

50.844.165.273

168.832.190.990

334 5.17

49.677.498.909
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168.832.190.990

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594.807.306.985

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364.266.292.4s8

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418

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9.438.353.334

121.441.945.675

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153.940.315.120

615.592.054

376.655.421

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60.667,236.74r

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MAU BOSA - DN/HN

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C6ng ty C6 phan K! thuSt NGn m6ng vd C6ng trinh ngAm FECON (gqi tit ld "Cdng ty") dugc
thanh lQp vd ho4t tlQng theo Gi6y chung nhfn ctdng ki kinh doanh si5 0103004661 do Sd K6
ho4ch vi DAu tu Thenh pn6 Ua NQi c6p hn c6c ldn vd ldn thf 13 ngiry 26 thing 7 n6m 2013 vA viQc thay 0101502599 vi tdng vi5n diAu lQ l6n 165.663.280.000 itdng. Thay AOi nn thr? 14 ngdy 18/1012013
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C6c C0ng ty con

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tf ndn Adt y6u FECON - Shanghai Harbour ho4t dQng theo Gi6y chrlmg
nhfln dAu tu si5 Ot 1022000246 ngiry 25 thrlng 09 nim 2009 cria Uy Ban Nhdn dan Thdnh pn5 fta
NQi c6p. Trong cl6, C0ng ty CO phAn Kl thu6t NEn m6ng vi Cdng trinh NgAm FECON g6p
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ty C6 phin FECON MILTEC ho4t tlQng theo Gi6y chimg nhdn ttdu tu sri S02032000190
ngity 2l/lll20ll cria Ban Quan lf khu kinh t6 Tinh Long An. C0ng ty Cd phan K| thu$t NAn
m6ng vi cdng trinh ngAm feCON n6m giiia 50,2yo vi5n di6u lQ vi c6 quy€n ki6m so6t, chi phi5i
COng

doanh nghiQp.

-

-

vi

Cdng trinh ngAm tlusc thdnh l$p theo Quy6t Olntr s5 OqO9OSIQD{EaTth6ttg l0 n[m 2009 vd dugc Sd Khoa hec vd Cdng nghQ Thdnh ph6 Hd NQi gdp gi6y
Chrmg nhfln Ddng.lcj ho4t clgng k1rca hgc vd c6ng nghQ s6 262/DK-KH&CN hn tlliu ngiy
l9l0l?0l0; thay tl6i ngdy 0l/10/2012. Cdng ty m9 ndm git 100% v6n ViQn Ndn m6ng

FECON ngdy

0l

Tnrdng TNPT'f yen chuy6n d6i tL Trud'ng ph6 th6ng dan $p (thanh l$p theo

Quyi5t

Ai*r

s6

995/1998/QE;UB ngdy 28 th6ng 07 n6m l998.cria Uy ban nhan dan tinh Nem Dinh) thdnh frud.ng
Trung hgc phO ttrOng tu thgc theo Quy6t dinh s6 266IQD-UBND ng\y 24 th6ng 02 nlm 2012 cua Uy
ban nhdn dan tinh Nam Dinh. Chri

FECON.

Dia chi tlSng

xi

1.2

kf: Ting

15

Thip CEO, LO HH2, Khu tl6 thiM6 Tri H1, iludmg Ph4m Hirng,
thinh pn6 ffa X6i.

M6 Tri, huyfn Tir Li6m,

Nginh ngtrd trintr doanh vi ho4t

tlQng chinh


cdnc rv cO pnAx xY rnudr xrx vroxc vA conc rnixn ncAu FEcoN
B6o c6o tai chinh hsp nh6t cho kV hoat tl6ne tir

nsiv Oll0l/2013

d6n

neiv

3019/2013

Thi cdng xdy dpg nAn m6ng vd cdng trinh ngdm phUc vU xdy dpg nhi cao t6ng, cdng trinh
cdng nghiQp, cdng trinh giao thdng, cOng trinh thriy lqr; Thi cdng ha teng k! thuSt khu c6ng
nghi€p vd trgng tinh vd thi nghigm tii trgng vd tinh ddng nh6t cria cgc m6ng vi c6c c6u kiQn bC tdng c6t th6p beng phuong ph6p si€u Am
(SONIC) vi phuong ph6p va tt$p bitin dang nh6 (PIT); Khno set dia ch6t cdng trinh, khio s6t ttla
hinh, khio s6t tlia chSt thriy vdn cdng trinh; Thgc hiQn c6c thi nghiQm itia kg thu$t phgc vp khdo
s6t thitSt k6, quan lf ch6t luqng vd quan tric trong thi cdng n€n m6ng vi cdng trinh ngAm lttrOng
bao gOm dlch vu thi6t k6 cdng trinh); San xu6t vd bu6n bin cilc lo4i c6u kiQn bO t6ng cdt th6p,
thdp, phpc W xay dpg n€n m6ng vi c6ng trinh ngdm; San xu6t vd budn bin v{t liQu xdy dlmg;
Thi c6ng xdy dpg cdng trinh d6n dgng, cdng nghiQp, giao thdng, thty lqr; Dlch vu kho vdn;
fni6t t<6 kt5t c6u cdng trinh ddn dgng, c6ng nghiQp.

Hoqt itQng chfnh cfra C0ng ty trong ntrm: Thi c6ng x6y dgng ndn m6ng vi c6ng trinh ngim
phgc vg x6y dprg nhi cao tAng, c6ng trinh cdng nghiQp, c6ng trinh giao th6ng, c6ng trinh

thny lqi.

2,

co

sO LAp BAo

Co sO l$p 86o c6o

cAo rAr crriNH Hqp NHAr vA nAu

tii

r^q,r

cuixH

chinh hqp nndt gina ni6n ttQ

86o c6o tai chinh hqp nh6t kdm theo tlugc tinh bdy b6ng Ddng ViQt Nam (VND), theo nguy€n t6c
916 gi5c vi phir hgp voi c6c Chuen mgc K6 torin Vi€t Nam, Chi5 d0 fi5 to6n ViQt Nam hign hanh vd
c6c quy ttinh ph6p

NIm

tii

li

co nen quan dih

viS

lflp

vi tinh

bny B6o crio tai chinh gitia ni6n ttQ.

chinh

Nem tei chinh cria C6ng ty bit ttdu tir ngiy I th6ng I vd ktit thric vio ngdy 31 thring 12 ndm
duong lich. 86o c6o tii chinh hqp ntr6t giUa ni€n ttQ tlugc lflp cho k! ho4t tlQng tir ngdy 0ll0l?0l3
tltin ngdy 30/09/2013.

3.

cHUAN MUc vA
ch6

dO

vi

cuf

DQ

ChuAn mgc K6

rf

toin

roAx Ar oqxc

6p dgng

C-ong ty 6p dlrng Ch6 dO fi5 torin Doanh nghiQp ViQt Nam tlugc ban hanh kdm theo Quyi5t sd I5/2006/QD-BTC ngdy 20 th6ng 03 nim 2006; Th0ng tu244/20091T1-BTC ngdy 3111212009

Hudng ddn srla d6i bO sung ch6 d0 ki5 torin Doanh nghiQp vi c6c ChuAn mlrc kt5 to6n Viet Nam
do B0 Tni chfnh ban hanh.

TuyGn b6 vd viQc

tuin thfr Chuin mgc k6 toin vi Ch6.l0 f6 to6n

Ban Girim d6c Cdng ty kl5 toren Doanh nghiQp ViQt Nam tld trinh bdy 86o c6o tdi chfnh hqp nh6t gifra ni6n ttQ cho kj ho4t tlQng tir ngiy 0l thring 0l nim
2013 tt€n ngiy 30 thring 09 nim 2013.

Ap dfing hutfng d6n k6 to6n mdi
Ngdy 25 thring 05 ndm 2013, BO Tdi chinh tt6 ban hanh Thdng tu sis 45/20l3fm-BTC ("Th6ng tu
45") quy

cdxc rv cO pnAx Ki rHUAr xix moxc vA coxc rnixn ncAu FEcoN
86o c6o tai chinh hsp nh6t cho lci hoat tlOne tir ngiy 0l/0112013 tl€n ngdy 301912013

fhOng tu s6 203/2009/TT-BTC ngiy 20 th6ng l0 ndm 2009 cria BQ Tdi chinh ("Thdng tu 203").
Thdng tu 45 co hi€u lUc tir ngdy l0 thang 06 ndm 2013 vir clugc 6p dUttg tir nim tii chinh 2013.
Thdng tu 45 c6 mQt trong nhting thay d6i co ban so vdi Thdng tu 203 ld quy tlinh vA ti6u chu6n vi
nhan biiSt tei san c5 ai*r co nguy€n gi6 vdi gi6 ti tu 30.000.000
Ur6

Hinh thlia td tofn 6p dgng
Cdng ty srl dqng hinh thrlc

4.

tii toran Nhat hi

chung.

cAc cnixH sAcH xn roAx Ar nqnc
Co s0 hqp nh6t 86o c6o tii chinh hgrp nh6t giiia ni€n ilQ
86o c6o tdi chinh hqp nh6t giila ni6n tiQ c6c B6o c6o tii chinh gifra ni€n ttQ cria Cdng ty vi B6o
c6o tii chinh gita ni€n itQ cria cic C6ng ty do Cdng ty ki6m so6t (c6c Cdng ty con) duo. c l$p tai
ngiy 30 thring 6 hang nim. ViQc ki6m so6t ndy tl4t chinh r6"h tdi chinh vd ho4t itbng cria c6c Cdng ty nhdn ddu tu nhim thu itugc lgi ich tir ho4t
tlQng ctia cric Cdng ty ndy.

\

K6t qun hopt clQng kinh doanh cta c6c C0ng ty con dugc mug l4i hof,c ban di trong nlm dugc
trinhbdy trong 86o crio Ki5t qui ho4t ttQng kinh doanh hgp nh6t tir ngdry mua ho{c cho tl€n ngiy
brin khoan ttdu tu d Cdng ty con <16.
Trong trudng hqp can thi6t, 86o c6o tai chinh hqp nh6t cua c6c Cdng ty con dugc c6c chinh s6ch ki5 to6n duo. c 6p dqng t4i Cdng ty vd c6c Cdng ty con kh6c ld gi6ng nhau.

fdt

cac6c nghiQp vg vd sti du
86o c6o tdi chinh hgp nhdt.

gita cdc Cdng ty trong cung t4p
ty con hqp nh6t dugc x6c

cria Cdng ty mS. Lqi ich cria cd
15
eOltg
pnan
hilu
cta
sd
vOn chti
chi ti€u ri6ng biQt t6ch kh6i
s6
tai.ng{
gdm
gi5
ddng
thii-au
ich
cta
c6
tri c6c lgi
rt6ng thi€u 16 Uno
lrqp nh6t kinh doanh ban
vdn
ch0 sd.hfru k€ tir ngiy
c0a
t6ng
bi€n
tlQng
trong
sg
phan

d6ng
thi6u
s6
lqi ich c0a c6
dAu vd
phan
ddng
thi€u
s6 wgt qu6 ph6n
v6n
cua
cd
voi
une
khoir
16
tucmg
hqp nh6t kintrdoanh. C6c
-COng
gidm
phin lgi ich cta
vdo
duo.
c
tinh
ty
con
sd
htu
cria

tdng
vi5n
chri
u6n c,iu hg trong
l5 d6
khoan
khi
ndng
bi
tlip
vd
c6
buQc
nghia
vp
rang
thi6u
s6
c6
f.fti
AOng
COng ty t it

Lgi ich cria c6


"-O

C6c thay tlOi trong chinh sdch k6 to6n

Cdng ty 6p dung nh6t qu6n c6c chinh s6ch kii torin so voi

Cdng cg

tii

k! tru6c.

chinh

Ghi nhdn ban cliu
T4r ngdy ghi nh{n ban itAu, tii san tni chinh clugc ghi nhfn theo gi6 gi5c cQng c6c chi phi giao
dich c6 li6n quan tryc tiiSp diSn viQc mua sim tii san tii chinh d6.

tii

chinh cria C6ng ty bao gdm tiAn m{t, ti€n gui ngdn hqn, ciic khoan phai thu ng6n hgn vd
c6c khoan phii thu kh6c, ciic khoan cho vay, c6ng cp tai chinh cl6 ttugc niOm y€t vd chua ni0m y€t.

Tdi san

T4i ngdy ghi nhfln ban ddu, c6ng ng tdi chinh ituo. c ghi nhQn theo gi6 g6c tru iti c6c chi phi giao
dich c6 li€n quan tryc tii5p d6n viQc ph6t hanh c6ng ng tdi chinh tl6.
Cdng ng tdi chinh cria Cdng ty bao g6m c6c khoan
ng vi c6c khoin vay.

phii tri nguoi b6n, phii tra kh6c,

c6c khoan

9

I

l

s


rv

cOxc
86o c6o

tii

cO puAx

xi rnudr

chinh hop nhdt cho

ki

xnn u6nc vA c0nc rnixn xcAu FEcoN

hoat ttOne tir neiy 0l/0112013 tl6n neiv 301912013

Ddnh gid lai sau ldn ghi nhdn ban ddu
HiQn t4i, chua c6 quy tlinh v6 erintr

gi6l4i cdng cu tdi chinh

sau ghi

nhfn ban

dAu

rl6c tfnh k6 toin
ct$ tudn thi theo c6c ChuAn mgc Ki5 to6n ViQt Nam, Ch.i dO
to6n Dg-h nghiQp Vi€t Nam hign hinh vd c6c quy Nam y€u cAu Ban Gi6m cl6c phii c6 nhiing u6c tinh vd gii dinh anh hudng tl6n s6 liQu 86o c6o
vA cdng ng, tdi sin vi viQc trinh bdy c6c khodn c6ng ng vd tii san tidm tang t4r ngiy l{p 86o c6o
tii chinh cfing nhu c6c sd liQu 86o c6o vO doanh thu vi chi phi trong su6t k| ho4t tlQng. K€t qud
ho4t itQng kinh doanh thUc ti5 c6 the kh6c v6r cfuc udc tinh, gie dinh tt{t ra.

Vi€c lflp 86o c6o tdi chinh gita ni€n

f6

Ti6n

vi vi cic khoin

tuong tluong ti6n

TiAn m{t vd ciic khoan tuong tluong tiAn

mit bao gdm ti6n m{t tai qug, cdc khoan ky

cuo. g

ky qu},

cric khoan Oau tu ng6n trqrr ho{c cric khodn tldu tu co kfie ndng thanh khodn cao dE dang chuydn d,5i
chuydn eOi cua crlc kioan nay.
thenh tidn vi it co rui ro li6n quan di5n vigc bi6n dQng gi6

ti

Ngoqi

t

)

tQ

C6c nghiQp 4r ph6t sinh bAng c6c lo4i ngo4r tQ tlugc chuy,in.d6i theo ty gi|tpt ngiy ph6t sinh
nghiQp W crip Ngdn hang giao dlch thanh to6n. T4i ngdy k€t thric ni6n ilQ kO toiln, sd du cric
ttro- rnUc tiAn t€ c6 g6c ngoai tQ tlugc tl6nh gi6lai theo t! gi6 mua vio cria ngdn hang co sl5 du
g5c ngogi te. Tlit cil c6c khoan ch6nh lfuh ty gi5 thgc tti ph6t sinh trong ndm vi chOnh lQch do
tt6nh gi6l4i ttugc ghi nhan vdo B6o c6o Ki5t qui ho4t
C6c khoin ph6i thu

\

'\

vi

dq phdng nq kh6 tldi

D1r phdng phai thu kh6 ddi duo. c trich lflp cho nhiing khoan phai thu tld qu6 h4n thanh to6n tt s6u
th6ng trd lOn, hoic c6c khodn thu md nguoi ng kh6 c6 khd ning thanh to6n do bi thanh lf, ph6
san hay c6c kh6 khdn tuong t.u.

Hing tdn kho
Hang tdn kho itugc x6c tlinh tr€n co sd gi6 g5c, trong trudng hqp gi6 gtic hnng t6n kho cao hon
gi6 tri thuAn c6 thiS thuc hiQn dugc thi phai tinh theo gi6 tri thuin c6 th6 thyc hiQn ttugc. Gi6 g6c
hang t6n kho bao gdm chi phi nguy6n v$t li€u tryc tii5p, chi phi lao
xu6t chung, ntSu c6, dti c6 th.i thUc hiQn dugc dugc x6c tlinh beng gi6 b6n u6c tinh fir c6c chi phi eC noan thanh cirng chi
phi ti6p thi, b6n hang vi phdn ptriSi pnat sintr.

Hang tdn kho dugc ki5 toren theo phuong ph6p k0 khai thudng xuy€n, tlnh gi6 hang tdn kho theo
phuong ph6p binh qu6n gia quyen. C6c cdng trinh xdy dlmg
thuc t6 dich danh.

Dp phdng gidm gi6 hang tdn kho cria C0ng ty hanh. Theo tl6, COng ty phAm ch6t trong trulng lgp gia tri thgc t6 cria hang tdn kho cao hcm gi6 tri thudn c6 th6 thUc
hiQn tlugc t?i thoi tfi€m k6t thric ni€n tlQ k6 to6n.

l0

c$xc ry cO pnAn

rf

ruu4r xtx uonc

v^l

cfixc rninu ncAu

FEcoN

86o c6o tai chinh hsp nh6t cho kl'hoat tl0ng t& ngdy 0l/01/2013 d6n ngiy 30/9/2013

Tii sin c5 olntr

hi?u hinh vir kh6u hao

Tdi san c6 A!*r hitu hinh dugc phan rinh theo gi6 g6c, trinh bdy theo nguy€n gi6 tru gi6 fi hao
mdn liiy ki5.
gian
khdu hao cu th€ nhu
dgng udc tinh. Thdi
Thdi gian kh6u hao

Tdi san

cO

a!*r hfru hinh

sau:

(NIm)

Nhi xudng, vflt kiOn tntc

l0-20

M6y m6c, thi6t bi

05-10

Phuong tiQn vfln tdi

06-08

Thi.it bi, dung cu quan
Tdi san

Thu0

cO

03-06

f

03-10

ei*r htu hinh ktr6c

tii sin

quyAn sd hitu
MOt tai san thu6 dugc xem ld thu€ tii chinh khi phan fr:n -cic -eq6n-lgi vd rui ro vA
ld thu6 ho4t
xem
c
kh6c
duo.
thu€
khoan
cfuc
tai san rlugc chuy6n sang cho nguoi di thu€. T6t cL

tl0ng.
thu€
C6ng ty ghi nhan tdi san thu6 tai chfnh ld tii san cria COng ty theo gi6 tri hqp $ cria tii san
t6i
thu6
tiAn
to6n
thanh
hiQn t4i ctia khoan
iai ifioiJe11 f.ftOi dAu thu€ tdi san ho{c theo gi6
thi6u, ni5u gi6 tri ndy th6p hon. Nq phii tri b6n cho thu6 tuong fmg tlugc ghi nhfln lr€n bing c6n
d6i k6 toan'ntru rOt ntou" nq phai tra vA thu€ tdi chinh. C6c khoan thanh torin tiAn thu€

fi

ng gi5c nhAm darn 9eo ty l9 16i su6t dinh ki c6 ai*r
chia thanh chi phi tii chinh vd khoan phii
trir
tr6n s6 du ng cdn lai. Chi phi thu€ tai chinh ttugc ghi nh{n vdo k6t qui hoat tt0ng kinh doanh,
h6a
vOn
phi c6c chi phi ney tryc tiiip hinh thanh n€n tai san tli thu€, trong trudng hqp d6 s€ theo chinh ra"n t{ to6n cia Cdng ty v0 chi phi di vay. Cic khoan thanh todn ti6n thu€ ho4t ttQng
tlugc ghi nhQn vdo kiSt qun ho4t gian thug tai san. C6c khoin tidn nh6n dugc ho{c phdi thu nh6p tao iti6u kiQn kf k6t hqp ddng
thu€ ho4t rlQng cfing rlugc ghi nhin theo phuong ph6p iluong thdng trong sui5t thoi gian thu6.

fi

C6c tdi san di thu€ tdi chinh tlugc khAu hao tr€n thoi gian htu dgng u6c tinh tuong tU nhu 6p
gian
dqng vdi tdi san thu6c sd hiru cria Cdng E hofu tr€n thoi gian tti thu€, trong truirng hgp thdi
nay ngfn hon. C9 thi!, m6y m6c, thi6t bithdi gian srl dung tir 5 diin 8 nlm

Tiri sin c6 Ointr vd hinh
Quyin

srh

vi

kh6u hao

dqng ildt

vO hinh Quy€n srl dqng d6t tnue bao giim: Gi6 tri quy0n sri dgng vdn phdng t4i
Th6p C.E.O, 16 HH2-1, DO thi mdi ME Tri Hq" ducrng Pham Hirng, Tir Li€m, He Noi' trong 48

Tdi san

cO

ei*r

ll


cONG

ry

cO rHAN

rY rnudr xin u6xc vA c6xc rnixn xcAu FEcoN

86o c6o tai chinh hop nh6t cho lci hoat tlOne tir ngiy Oll}l/2013 d6n ngiy 30l9l2}l3

ndm cria C6ng ty; Gi6 tri quyAn sri dgng t4i vdn phdng 402,403 tludng Nguy6n Phong Sic trong
nim vd phdn mAm miy tinh. Gi6 QuyAn sri dgng tii san thu€ ctugc phan bO vio 86o c6o
K6t qun ho4t itQng kinh doanh theo phuong ph6p ttuong thlng tuong img vrfi thdi gian thu€ ld 48
n[m vd 25 ndm. Phdn mAm m6y tinh ttugc phdn b6 vao 86o c6o K6t qui hopt ttQng kinh doanh

fi

25

theo phuong ph6p theo nguydn gi6 tru gi6 tri hao mdn lfiy kti, kh6u hao ttugc th€ hiQn theo phuong ph6p tlulng
theng.

Phdn mim kd todn

vd

phdn mim qudn

$

Tdi san cO ei*r vd hinh itugc th€ hiQn theo phuong ph6p
Chi phi xiy dgng

ccr

bin

dO dang

fi

ho{c cho

C6c tai san tlang trong qu6 trinh xdy dlmg phpc W mlrc tlich san xu6t, cho thu€, quin
gdm
phi
phi
vp vd
g6c.
chi
dich
gi|
ndy
bao
ghi
Chi
ntran ineo
t6t tcy mgc dicf, neo kh6c iluqc
cta
hao
tinh
khdu
Cdng
ty.
ViQc
k6
torln
cta
quan
phir
s6ch
chinh
hgp vdi

chi phi l6i vay c6 li0n
vao
tr4ng
khi
san
d
eiu
tU
tai
gi6ng
kh6c,
Uit
tai
s6n
nhu
vdi
c6c
caciai san niy ttuqc 6p dqng
th6i sin sang st dgng.

Cic khoin

tri tnn6,c dli h4n

)

tri tru6c ddi h4n li6n quan cttin cdng cA vd dqng cp dugc phan 6nh ban dAu theo nguy€n
gia va dugc phdn UO ttreo phuong p.h6p tlulng 4i"g uOi thdi gian 2 dlun3 ndm. Ti6n thu€ vdn

Chi phi

pttOng th6p CEO vd chi phimua quydn srl dpng tt6t Cgm c6ng nghiQp Thi Son.

Chi phi phii

tri

C6c khoan chi phi thpc ti5 chua ph6t sinh nhmg tlugc trich trudc viochi phi san xu6t, kinh.doanh
kj de dam bio khi chi phi ph6t sinh thuc ti5 kh6ng gdy dQt bi6n cho chi phi san xu6t kinh
doanh tr6n co sd tldm bio nguy€n tic phir hqp gita doanh thu vi chi phi. Khi c6c chi phi
trong

sinh, nriu c6 ch6nh lQch vdi s6 de trich, k6 torln ti6n hinh ghi bd sung ho{c ghi giem chi phi
tuong img vtfi phAn ch€nh lQch.

V6n chfr sO hiiu
Vl5n ddu tu cria chri sd hiru duo. c ghi nhan theo si5 vi5n thgc g6p cta chri sd

htu.

phan duqc ghi nh6n theo s5 ch6nh lQch lon hon/ hoflc nh6 hon gifia gi6 thUc t6
ph6t hanh vd mpnh gi6 cd phi6u khi ph6t hanh c6 phii5u dn ddu, ph6t henh bO sung ho{c trii ph6t

Th{ng du vi5n

cO

hanh c6 phii5u qu!.

Ghi nh$n doanh thu
Doanh thu brin hang Cdng ty tld chuy€n giao phAn ldn nii ro vd lgi ich g6n liAn vrit quy6n sd hfru san ph6m ho4c
hang h6a cho nguoi mua;

(a)
(b)

Cdng ty kh6ng cdn nim
ki€m so6t hang h6a;

(c)

Doanh thu ctugc x6c tllnh tuong dtSi chic chin;

(d)

Cdng ty s€ thu ttugc lgi fch kinh t6 tir giao dich brin hdng;

git qu$n quan lf

hang h6a nhu ngudi sd hitu hang h6a ho{c quyAn

t2

\


cflxc ry cO psAx rY ruuAr
-hoatxtx *roxc

86o c6o

ai

chinh harp nh6t cho ld'

(e)

X6c itinh

ttu-o.

d0ng tt

v.L

coxc rnixn xcAu FEcoN

ngey 0l/01/2013 d6n ngdv 30/9/2013

c chi phi li6n quan di5n giao dich brln hang.

L6i ti6n gur l6i sudt 6p dqng.

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2.862.542.459

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44.205.892
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2.4s8.s00.900
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78.252.M0

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21.753.486

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10.078.673.900

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3.815.812.000

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2.070.352.536

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262.005.530.977

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259.539.560.000

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10.010.310.52;

5.005.155.26;

1.396.885.530

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3.241.600.00;

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