Báo cáo tài chính công ty mẹ quý 1 năm 2016 - Công ty Cổ phần Thương mại Hóc Môn

cONG Ty

co

53/1D Lj, Thudng Kiet,

pHAN THU'oNG MAr H6c MdN

fh! trin Htic M,n,

Hu1,Qn H6c

BANG

N'rAti so B 01-DN
Ban hanh theo TT so 20()'2011.'TT-87'C ngd.l
22i12i2014 ctia Bo Tdi Chinh

M6n, Tp.HCM

cAx EoI KE ToAN

Tgi ngdy 31 thdng 03 ndm 2016
Don vi linh : D6ng Viit Nanr

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89.002.433.966

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cua 86 Tiri Chanh

Thudng K\AL Thi Triin Hoc Mbn, Huv€n Hoc MAn, TP.HCM

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2. Ti6n chi trd cho nguoi cung c6p hang hoa, dich vu
3. Ti€nchi trdcho nguoi laod6ng
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.,,r r^ hod. d r.', u.rr h. '1..,b... , r,or trdrp..,: r.e t, I. o_-i_.nn or,
.ai .r. - -rr.r '000.:, lt' r,or. .. 80 uL | -B ' r..\ .b tl.:r.roor,,r iL, .r.,re..
- E6l loi 0.r- phai thu qud han rhanh rorn:
30% gii tri d;i \'6i khoan no phri thu qud han iLJ !6n 6 thrng d€n duoi I nirn.

'00..ii.rir'.\ tl,..n ..'pr.-i Fi.. .r
,,;r ai1o.,,r -.;
' 709; gin ri d6i !6i khoen no phai fiu qui han tir I ndm d6n duoi I nim
- 100% gin tl j ddi \'6i khoin no. phdi rhu qud han ru: rin tr6 len.
-

D6i \'oi no pbai thu chua qud han ihanh todn nhune kh6 c6 k|e nnnq thu hai: can cu vao du lian mirc r,in
,

Iing gi?im s6 du du phdng no phel rhu kh6 ddi cnn phdi trich lap tai ngdl ket rhirc rnn lai chinh duoc shi nhii
rao chi phi quan l! doanh nghi6p.

r;r
?- Ngu,r6n

tic ghi nhin hing tdn kho

:

Hdng t6r kho duo-c ghi nh6n rheo gii rhip horr gii.a
Giri g6c hnng t6r hho duo-c xdc .linh nhu sau:

'

yal

gii

gaic

\d gia rrt ihlLdn c6 th6

thLLc hi6n duoc.

liiu

hang h6a: bao 96'chi phinuavdcacchi phi li6n quan uuc ii6p kh6c ph61 sirl| da co duoc
hnng t€,n kho o dia tliin \ i trang thii hier tai.

NgLrr'6n

,r.ol r

.;, r,n I ho^d,..:hr b.op, .tirhr '.,,e,..r icu...rr,^;..-,r

.,t

.o.

phi hop).
Gii tri thrin cd rhe thuc hicn duo-c Li gid ben u6c rinh cua hiing rtin kbo trong kj ,an \u;L Lrnh doart brnh
thLrdng tru chi phi uor rinh de ho?in thdnh vd cli phi udc rinh cin thi€r cho vi6c tiCu rhu chirng.
Cit tri hdng tdn kho duo-c tinh rheo phuong phdp .hip rru6c - ruit tr.uoc
duoc hach ro:in rheo piuo.ns phrp k€

'i

. ll,r

.ng \Lr: c .
Du phdng giim giri hdng tiin kho duo-c
k,

hiin dudc. Tdng. gienr

lip

cho rring mtu hmg r6n kho c6 gii g6c I6n hon gie ri rhuin c6 th€ rhuc
gii hdng tdn kho cin phei rrlch lip tai ngil k6r thuc ki 1,6 roiin duoc

s6 du dLr phdng giam

r.,or hl

ba.

tii

8- NguYen t;c ghi nhan vn khfu hao TSCD, TSCD thua

NgulAtr i( ki totin TSCE htiu ttinh, TSCD

4
I

yA

chinh, bit d6ng s:in

iliu

tu.:

I

hinh:

iir sdn cb drnh aluoc xac dinh rhco nguyen gra rru (-) gllr rn hao rnon ltrv ke

Ngu)-6n gii t.iii san c6 rlinh bao gdm gid nua'a nhnng chi phi c6 li6n q an rruc ti€p ddn'itc rlua tai san
hoal d6ng Nhing chi phi mua cdi ridn
ran trang duoc rinh vao gii rri tat san c6 dinh va nhtng chi phi b.ro'io
rri
'e
sLra chia duoc tilrh \?ro Bio cio k6t qui boat d6ng kinh doanh.

li.

ngu)on gi:i vi khiu hao liy k.j d*o-c x6a sir
'd
auoc tinh u:,o eao
k6t qui hoat d6ng kinh doan)r.

- Khi tdi sdn ban hay thanh
sinh do vi€c thanh

lli;di,

' Phuong phdp khdu hao TSCD

bil ki

cac

l|o3n

rar

(ral rrao phar

"ao

:

+ Tdi san c6 dinh khau hao theo phuong phAp duong thnrg d€ rrir dan ngu]er gii rni san c6 dinh theo rhdi gian
hiru dung udc tinh. phii ho.! v6i huong din rlreo Th6ng tu s6 15/201ijrr-BTC ,gey 25 thang I niln l0 t3 cua Bd
T?ii Chinh.

I

;Li1n

h u du g o. l nn L-d -.c rhon
"i
Lo?i Tii sin

Nh:i

cLia

,d.r

05

M6y m6c ih iai bi

Dlrng cu quen

h) Neq'in

tii

- Ngulan tac ddnh

0i

- 08 nanr

20'50 nim

ai. t

ti( ghi nhAn vn khiu

L5 ndm

06 - {18 n.im

li

i)u\en su OrIr!

Thdi h?n

0i - 50 nan

vat kian trnc

Phuong tj€n van

!o Jral,.

hao

Bit

ngng sr)n

diu tn:

gi,

- Bir d6ng s:in diu nr ld nh:r l6ng cho. co sar ha rirg. chi phi san tip mit

bing thu6c so hnu

cLia C6ng

dLroc sd duns nhirn rnuc dich rhu lo-i dr viac cho rhu€.

TMBCTC -

\

Oai

\n\r
'.1')

da J r.-

d

cn,r

r d uLr.l,
nC

r.n:i. -. .^rrr r.

.<

\r!\en

g a .Lrd bar alons ,an d,ru LU jr to:in ba, oic chi phi nra C6ng ry phai b6 ra hoac qi, !.1 lrop lj cua cic
khoan dLra ra dd trao d6i llrin co tiuo. c bit dors 5uLr alar r! r rl dd. rhor diem m!.1 hoac \i\ dung holf rhanh

'I Clic chi phi liir quan d6n bir dQng sdn dau ru phar \Lr r saL g r nhaf ben dau aluoL shi nhan rio chl phi. ir a
klri clri plri a) co l.ha rdrg cha! chiin lam cho bat dong san dau tu lao ra loi ic| linh 1! rrong ru{rnq lai nhi6u
hcrn nirc hoal il6rq duoc dinh gid ben d;u thi duoc ghi ting ngu)Cn gjd

\l'i or clor:,a J,. rJd..,c o!n.r1rlin o \a :u.do ri\ ^e4..c \.i
cli

ph6r sinh dau dugc bach toAr \,do th$ nhap ha]

Ph ' r: lhdp Indu lrro L]a doll=

'd,r odu I

\dl..

l

.. o

or

t.

,,

phi.

I

Kr.", .. b.ro.'-j .rr,di. t.r Jrcophror':p ctdr 'l-r ;r':

T'o' i. kl.irl.

l,. u d .r,9 . ^c rr l, c rr bJt

L0+i Biit dong s:in dlu

I.;..

tr

rap

r

ar ban!

Chi phi d6n

rr

Thdi han

Nha king cho- + Lla ting kli rhuit

\an

dr

25

n?nn

50

nim

l0 firn

br'r

9- Ng J€n tnc k€ torn c:ic h!'p d6ng hdp t:ic kinh dolnh

l0- \guren

rnc

le

rodn thue

at \tulin ki. A,ttotirt ttri

\D\

l

\,t

hoin lai.

Ihui !hn nhdt

lt

dn l,ti

\iiCc ghl nher rai sar thu6 thu nhap hoan lai rong nam duo-c thuc bien theo nguy€r raL bu n u gilJ rui \ar rhlre
thunhaphoAn lai phit sinh trons nim na) \ni rdi \al thri rhu |hap doarLh neh."p. da Shi nhen dr c6c nAIn ruoc
1. lfn nr\ d. .. ^.r r' "n lei .l'eo reu i .ic

'N6u t:ii sdn $u6 thu nhAp hoan lai phAt sinh trong nem Idn bon t:ii sin thu€ thu nhjp buarr l.| d!o. hoan
Iro Jndr . "iJ crr .;Jn l .gh'h6 r. . . , ri l u n ap n : n l.
,'..,'
' '"
' ' " :,rnc o

' .r l..

-\au iai sen thuC thu nh4p hoin

.;hc hr<-hd

.t

nr.erh

ai pnai r.phar

du.:r.

thue rhu nhap hoan lal pha tra ph.rr sinh

1,c:idooc'r,a

(l'or

jltJl

p :.|6

l,t,p .:, r.\

lai phnt sinh trong nim nho hon tdi siin thu6 thu nhep hoan ai duo. ho,rn rh

Nguldn ric k6 todn thui TNDN hoan lal phiLl

Iruilnu r,h;p',o"r

G
rlr;p ia
r'", ;5'

b,o; .nuon;

\d.h,n , p\ I,rl

a:

11,;

tii ghi
lan

rl,d|rodr, tai

c, .l .a-.r.lr,a re h le"lr ran rr,o lr

Le. .Lr

'1.

nhan ban daLr cira m6t rei san ha] no- phai rra cha m6r giao dlch

l" nhr;r .;lo"n ho.c

oi n_urr rrrr

.rr.rcru .l!.;...

r',,

rnrLeJ taL thor 0 enr plral srnlr grao 0rch.

h) Ngq'6n

fic ki oan tnui TNDN

hoan

lii phai tui

Thle thu rLhip lroan lai phxi trd phni duoc ghi nhan cho tit ca cec Hroen chenh lech tain ihdi chiu thu€. tru kli
lbud dru nhap hoan lai phdi r:i ph:il sinh ru Jhr nh!n ban dd! rira nrot rai srn h.Lr ophei tra cfa m61 giao dich
n..:irod.l,r..). uns. .r,h h.rnvu.n oi n ui: k- ro.n ro;. l. l'-"n rh,,e lru nhJp,lr -ro
rlr!e) tarrror0rcrn pllJr ) nLr gra! drch
r

l1

Nguy6n tiic k6 to:in chi phi

Chl phi

ni

iru.rc bao 96rr

tri

truoc

:

- Chi phi tra truoc v€ lhrj€ mat b;ng
-,1'r pl..'" r..,r'-r",dcl,\
. r,,lt.

h, .^-h

I.oodr,i
-l_lVIB(ITC-()l


- Uhi phi

Chi phi

nua

bio hi€n (Bao hidn chril. rri)

cr c lo;ri

lip o'it.

siLa chna

- Chi phirra truoc khic

firl ci
doanh

chi phi 1ri ru6c dugc thco rlni !iri r it. riLror th.Ln b. tlreo dr or-! rlrang \'io chl phi k€i q|a lirh
rr ong kj . ri rhoi gian phin bir ciin cu vdo rhoi gian sir dung LLdc rin| na rii san do rnang lal lol ich liinh
cdc

re.

t2

Ngu-,-dn

tic

toin no phii tra lir chi phi phni

k6

tri

t ph, r , .:..,.1r .r

'

hrla\idich\udanhtr,naluoc.Clhi phi pbdi rra duoc ghl nhan dLr! lr€n oaic uirc Linh hup l\ \( su Urr phJ ra
\Jiec fhln loai cac lhoan phai lri lA pl)ii rrd fguoi bdr1. chi phi phei rra vi ph:ii 1r:i kh:rc duLrr thuc hl€n rhe,.:i
ngu)en

tic

rau:

-

Phii tr:i ngubi bin phan lLnh cdc khorn p aL rd rraL t t nr lhar IhLr nc mxr th-1t sinh rir giao dich mua hing
b6a. dich \!r. lii siln rdngudi bdn ld don r i dn. laf \o Corr,.it-\.haoconcr.:r.[hodnphei !a lhi nhip kh:]u
lha,ng qua ngudi nhAn irv lhic.
Cli phi phdi trii pbiir rirh c6c lJrodn phdi rra clo hins lrda. dich !u da nhan duoc rii nguoi barn holrr da cung

.1.,n:'r ;.rr ."rrrr '.r.r".ri

d. r.r. o aco. l,dJch"d r " "llr-l.e.
,--.r
phairrachonguoi laodi-ingritiir lrrcrn! r!l nhep ca. llonrhr phr sanrrar kinhdoanhpl)ai trichtru6c
ra

.r

Phairra khdc pher enhcac khoe,n pha,i ir.ahdrrgcotinh thuongmai.kh6ng li€n quar der SirnLJirhmur. rLn.
cung cap

hirg

hoa djch

!u.

13- NguyAn

t;c ghi nhan r.:rl'yn ng phei tr:i thua tni

1,r- Ngu:€n

tic ghi nhin i'i riin

Chi phidi val duoc

-,1,

h6a c1ic

ghinhin

.., "i 1u \''o

chiDh

khoin chi phi di vay

rr'ro chi

pr

5.,r

\r,rt.[-rrdoa,

lr

Ilongl-\

[-hr

t]hrriinh.

.ir 1." ru. r.(-Ji \r-.o.r rr ;\J1,.

;. dn\.r

cor'-

cin cii m6ithii giandLrdai (irCn l:thar lr de r,r tre dr a \ n. su ,:lr 9 rre. nLr dich.liDh rruirr hoic bdr \e
chic chin thu dLLoc loi ich kinh 16 trong tuong lai cho\licsudurlrtii san do la rl i pr Ji \r-\ dr^- \dr,lrh
mOt cich ding tin cA)

A

tri
- Cic kho:n du phong phaitr:r duoc ghi nhan ligiri!iduoc uo'c tir
' ' rcr Lr r, ,dr hr u- l\ n( orn

PI
!'ll

15- \guJan

dc \n phuorg phnp ghi nhnn c^c khonn du phdng phni

IG
:
tro.

p lli r,6 khoa I tien se

p rai

chi di

thanh

.:

- I'huong phip ghi nhan Khoindu phong pheilra duo-c lap$am (hoic hoan nhap) ihco s6 ch6nh lech 16n hon
L|oac nho hon.l gria s! dLL phoug phai ha phai lip naln na) so \'6i dLr phdlg phdi re da liip nini truaic chua sLi
dung dang ghi tren s6 k6 toen

16- \guyen tic ghi nhln doanh thu chua

thr,r'c hi6n

Llo.rnhlhuchuathuchiOnrluOcghinbinrlLeonglterra( l,roa rermanqu. hrn nhan lruoc cua nqroi mua

nhunt lieir quun Jen nlLieu lr liLuanriinguoi binaligiaohanghoa\acuogcripdichiLrlchothuacicsapkinh
doanh).lii sdn ch.r nguoi mua su dpng

l-- \gu\in ric ghi nharr rldi phiiu thrrin
18- Nguten tic ghi nhnn viin chn

sri hnu

doi

:

-NguyEnticghinhiinr6nrliutucuachL.ohar.trirgJurnrreophm.runkr,recuachusohittL

:

+ \16n diLr tu cua chii sd hriu : Id so v6n rhuc gdp cua chir so hnu

-Tlri gdurorr coltlr.:ur l)soclrinhldcltlcrnhor(hodcnhdhonlgiiragiithuct6pharhanh!xm€nhgid
. t er'\.r..IL.II' rh n e .'rr .,i fr..,u.||(, -r,l-d
. fl,i. ro....or'j \.^p,a .l.i |
"r'rr
dcr| jcu I I'ar I arrh bo sLrLrJ .o p| ii! \ r 16l phat hdnh c0 phj€u qui a1u,:r! ghi giam thtug dLr \ 6n ci phin:

T\ilarl

rrr

t\

i".


' V6n khec duoc hinh thanh do bri surg tiL k6t qua boar d6ns kinh doanjr.
ri-r":i rl .t) u".crr.a r.ro.

danh gie lai

rii

san r

i

gjd n.i con

quarl oen cac tar sar na\/.

+ Khi rnua lai c6 plridu do at6ng n'ph6i hdrh. kho:in

ridn ra bao g6m ca cic cbi phi lien qlra der qiao
ghi nhin lir c6 pbi6u quj v:i duoc phar dnh la ln6r khoar giam rru uong vrin chi so hnLr Khi di ptrnr
hinh. chanh l6ch gi.a gi'i r6i ph61 hanh
gia sf, s[c| cLia ci, phi6u qui duoo ghi rao chi iieLr Thing dLr r6n c6
dich

dLLoc

'a

phnn.

-

Nguyan rac ghi nhan Ioi nhuan chua phen ph6j loi nhuan sau thue chui phan ph6t !6n Bing carl .iai ka
toenlas6 lo-i nhuin(lai hoic 16) ri cAc hoar d6ng cna dornh nghjep sau khi trn ( ) !.hi p I rtrLl. I I DN .rLa K_\
ni) \'a cec khoan di6r chinh do 6p dung hai lar tha] d6i chinh sech k6 toen vd rtiiu cbrnh hoi ro r.ll sur tlorg
)Cu cua K_i lru6c:
- Ngui-an

t;c trich l6p c6c qut lir loi nhuan

sau rhu6 : Theo ali6u IC C6ns 1\'va theo qL]_\er atrnh

cLLa

Oar HoL

ddng c6 OOng.

r) phuong phip ghi nhan doanh thu, thu nhip khnc:
r'.rnlrrlrrba "1e luo.ihr lr.r (hi r..r,"r J..dre. . ,d-

ts- Nguy6n tic

+ Da chuyan giao phin lor riri ro \a loi ich gin lidn viri qul,in so hriu s:in phin hoic hang loa cbo neuoi
muar X6c dinh duoc phan cdng vi€c da hoin rhinh

:

git qu]6n quar li hdng hoa nhu nquni
Dornh lrr da \". d h ruu : do cl,;. . ,i

+ Kh6ng cdr

D;r i..
-

Xdc

.lirl

o...a

flJ.l.ir.r ln.r

so hnlr hang h6a

hoic qu1,dn kiim sorit hing h6a:

,.di.l,tr "n0...r 9.,:pd..r .,

duoc chi phi li6n qLran ddn giao dicir

bir hing. chi phidahorinthanhgia.,dirh.u,,gldpdrct \u.

Doanh thu ciha giao.lich curg cip dich'u duoc ghi nhan khi k6r qua cLia giao clich d.i rlLroc rdc alinh n6r
cich drng tin ci)'. lrudng ho-t:) dich vu droc thuc hi€n trone nhi€u ki, rhi .toanh rhu aluoc ehi nhan trong lii

.-J-c .L\dolelqrap a .ln;ric. dr olll - h

r.u. h ke ^" K-lq. ...-.,
. r r..T r.ch \u d r '. ^d. o' h ,Lhoo m"n rr' .a cac dier r,ie - u:
D. ar'h rl.L, u 'a. Lr.hrro !do.,lr;c.hr.
Dr "
' rr '. rd. Ji ,', ,r ' : J Jl[- rl,!
, o\i,- dr. rr. d('o. loi , . 1 .i lu :i"o a .n - r .fdi.t ru,o
\^or rduocflrer .on-'\'ecd-.odn, "r,h\ronea l..th r;n r, cL t,

ai.

t!l

,

Xic

+

alinh duoc chi phi phrit sinh cho giao dich v?r chi phi dd boan rhenh giao dich cung (.1p

Doanh fiu ben bit d6ng sin
Doanh thu ban bil d6ng sen m:i C6ng
kien sau:

r),-'

d

C6ng t) kh6nc cdn nirn
so:il bal d6ng san

1

"r.|'

...u

J'r . 'r.

gil

d

.

e

ld chLi diu tu duoc ghi nhan khi rhda man ddr]g thd.i rir ca r-nc diiLr

quyjn qurin

din.. ruor g

ltr

rrt, \ u do

B;t d6nq san d;1 hoar rhinh roin b6 \:i bin giao cho nguari mua. doanh nghi6p di chu\cn gra!
ich gin li€n voiquyen sohiiu bdl d6ng sdn cho ngud.l nua

+

1l

tj bit

h;c.l,a

ruL ro

\a

d6rg snn nhu ngui.j sd hiu bit d6ng san hoic quv6n ki€rn

r

- C6ng I de thu duo-c hoic sC thu duo-c loi ich kinl te dr giao dich brn bit ct6ng sln.
- Xric dinh dlroc chi phi li€n quan d6n giao dich bdn brr d6ng san.
- n nl. I, .i .h rh du ;lri rl,b, \n, I o , -n
+ Co kh:i ning thu duo. c lcli ich klnh re rir giao dich doi

l'.r,1..1.,r.r-

.

ra. cir lr ru

r'! to .ha ,l';

r

.

I hu nhap khic tue| thli diy du cic nguyin r6c ghi
20- n*guy6n

Dhan

doalh r]ru thco Chuin

rnLrc

ki

roan

tic cic khoin gi:illl trir doanh thu

Cric Lhoin

sii

taL

trir doanh thr bao g6m rhLri 1i6u thLr dic bi6t
TMB']TC

09

:1- \gr\'an tic

k6 torn

gi,

Y6n

hing bnn

C;i r'6n hnn-q ben dLroc ghi nhrir khitrong k-i li loin c! phat sirh doanh thu b:in hAng. doanh thLr.ung
.pai ,\'r D^d, .'(p.l,r l,r I.b\ r.r....,-\' ,r..r,,,. . .e ,.p,r I p.r,: (r .J r,.
q.rnir' rr ..r '1'\'\
t..,,:r 'r r. a.. ipt'r llrr '.rr. ni- r. re|J
2:- Ngu)An tic, phudng ph:ip ghi nhlin chi phi tii chinh :
Chi phLtii chinhaluoc shi

sinl

o.r]ng

nhAnrongba,r.aoLetqurlrorldo,!LLrlrJoaflr -1r.rgchl phitaichinhfhir

ki'. kh6ng c.r bu I ir \'oi doarh thu

23- Chi phi bnn hdng

ri

cbi phi qunn

li

hoaL d.)ng

lrii chinh

doanh nghiCp

Chi phi bdn hnns va chi phi quin ll; doanb ighrep r IlJn b. .ac ch phr p rrt
pham hdng lira. .ung oip djch r !r i n cic chi phi quan lj chung cia C6ng t\

\gu\in
2.1-

lnc

lai

\r

Lli r

qui rrinh birn

\a 1'hurng |!hap glri
chi phr rhu6 rhu nhip hlin hrnh. cl'i lhr rhll; rh'r nhan
'rLan

Chi plrr rhua lhu

rhip

doanh nrhiQp bao g6n L r d drLr , Lrti

ir!

r

rcn lrJn

r

\a

tliuL tl u rlrap

D\

sirn

hntin

Lroar lal

Thu6 thu nhAp hien hnnh

r.:p 1,,, .
\oi
tech so

loi nhran k6toin lido diiu
. p, . or,.'' oroc..rr .upn'Oi-.
,

chnrh cdc kboan ch6nh lech taln

.d.

l..oe.ur, ll

duot chu)€n.
1hu6 thu nhip doanh nghiCp hoan

thiji giilathue\rker{].llr cr.

r. l,r -rr hr. ",-

lti

Thu.j fiu nhap hotu iai ld khoan rhu6 thu nhAp doarh lrghiOp sa phai nop hoac sa duo. c hciiin lai do ch6nh
l6ch ten thii gina gii tri ghi s6 cua t2ii sar vd no phe,i ra cho llluc alich l:],p B:io cici liii chinh !:r co s.r
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