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2- flo'n vi liin If .irdyng lrong 1..1loin
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III.

CHuA~ ~I'/C \I A CHt DQ Kt TOA.~ Ap DI,J!"G

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Con~{.'Cii phi" Cau", I'h.,•.,~ Hi,~
X~ PiUIDCHila - buve" Phil Gi~o _,1m" ~linil Dw,mg
5- '~u'~n

Ilao <"" bi d.inh ri('n~

cho nlm tai
tii< ~hi nh." 00.<"-h,,"n d~u h,{"i ehinh

Ca" kh,,,,n dau lu ,iw d( (ong t; (On ma troTl~dO C"ng t) "fun qu;e" kiem Mli, dun,.-'flnil r.,; tl,e,'
pb""mg phar gi,; g&:. Clie kb""" phan ph,\i Il'i "hu;in ma (ong 1~'me nb~" dllve li'';('' II,i nh""n I." '"
elle ca" ""rtg l\ cOn ,au nga; cilng {, m~ nJimqu~bn I..i~m",at <1u(leghi va" k~{qua hoat.d"n~ kil1h
"oanh nong k~ cua ro"g (; m~, COCkh<.'anphan rhoi .ha" du,," ,em nhu pbim Ihu ili,i "UJ ,:,'c ~h""",
d~u 1<1,iI <1,,1''' teu 'a" gia lri diu

tll"

C"" khoan diiu 1lI ,ao dc "img 1~ lien ket rna trong do Cilng l; cO a"b huung dang k,; d"(lc trinb h;,)
then ph,l(tTl~phap gin g&:, Ca( kiloan philn phoi l"i nbll~ 1" '" 1<;Ii
nll""n {hulin Iii, k~ Cua cae ci)ng {~
iion ;.Ct ,au ngay ""U 1lI duO'cpna" bii "i", ket qua b,,~t ,boan phin phoi .hie duV" "m "b" ph~n thu h6i cie khoa" Cie khoan diiu 1lIebimg kh<>imI~ilh"i oJiemboo eao, n;;u:
- C61hiJi han tbu b6i h~c dao h~n khOng qua 3 thang k~ lir nga} m"a 'hoan "au lU d~ d"",' c<,i I,,"
!Uo-ngd",mg ticn",
- C6thiJi han {hu h6i ,6" dudi I nAmho~" lrong i elm ki kinb doanh dlroc phan l<>il;la lai '"" n.,:\" h"n:
. (6tooi hf#l {bu b~; \(In lren I nilm I>JAchan I "h" k}' kinh doanh d",-,c.phan loai la tai >an dai h?ll,
DI' phimg giam gia oJ""lUdul''' IIjpV<>O
lhili di~m (u6i k~ la J., ehenh Il'<;hgiita gia g&: "iia dc ~h"",,
d:lu {udllVe h~ch lOan lren so k~ {oan Ian ho-ngiAlrj {hi t"mng cu. chung tai looi di<'mlap d", phi",,,.
6. :-;g,,~"n l'ic ghi nh •• '" pHn 00 chi phi 1•.•.Inro-C
Cie chi phi na tru"", chi Ii••• quan d~n chi phi san ,uoit kinh doanh n~m tai "hinh hien t~i dlTOegili
nb~n 1. chi phi tni tlUOCngin h~ .'a dUl'c linh , ••.•chi phi san mit linh dnanh lrong n~rn'ai chinh
Cae chi rhi \.au day dil phil ,inb trong nAmtai d1inh nhung dlJl!Ch~"h loan ".0 chi phi tra lruOc dai
han d~ phiin bi\ d~n ,ao ktt qua Il~ &;ingkinh doanh lrOllgnhi~u nlim:

- L(li lhif kinh doanb:
. Cong eu d~ng e~,uit dung cOgia ni I<'m,
\'i~c. {inh ,'a phiin 00 chi phi Ita {rU<.'lc
dlli h~n "au chi phi s;m ,,,il kinb doarlh {img k~ h",h ,,',1rt etl .ao tinh chil. mire d6 timg l""i chi phi d. d1Qnph"'mg phAp'a {ieu {hire pnan 00 hl'P Ii, ("hi
phi tra {nn", •. '~ ••~en

,;ie I(hi nhii~
(a,' ,h""" "hi phi lh\Ie 1~ cbua phal ,inh nhung d"",c. trich lruUc .''''' chi phi >an 'UiL ••inh d"ollil
'''lOg k}' Ire" c." '" ,'i,
ChL~lhl,;eh "ti ,~ do !rich. k~ toin li~" hAnh ghi h<\'LIng h,,~ ghi giam chi phi lOwng img ,o-i r"a"
•.he"h 1~'Ch.

"i."

\ 'i'" Jau 1lJeuo eh" '" hilll dUVeghi "b,,,, lh", ,~ ,im lhl'C g('P ,.ua chu SOhLN,

,h,,,I.

\ ,'" kha.: "ua chu "-' hil" d"oc. ghi th~" gia trj con lai giu" gii lrj h"l' I~ (ua "ac' tui "'" "'"
,,~hiep ",,"c. c'e' ,,', chircod nhin khae \jng. h;~" sau khi tri[ {., cite "hoan lllUe ph:ii "('r {""" ,'", l,,',
,1,'"'' ,I"" cae lai ,an d",'e t~ng. hi.u na,. ,a ••h~~r\Ix\ 'un~ t~ ••~I qua I""" ,lim,. linh d"""h

Ci' phi"" 4U\ Iii c-(\phi~u 00 C6n~ t~ pbllThanb ,a ,"u ~i" tri 'htre Ie ,'il tr;nh hil' tron Bang Can doi ••e toan la mot U">LInghi "iam "in d". '" h,,,, ! "'''0 "
~hi nb~" "",' kh,,,,n lai (1<" •• hi rnua. han, phat harllt h()~chu) c-{' rhicu qU\


,,,i,,,~




U'n~I~'Ct. phin C.,..u

Ph""" IIi,.
XI Ph"ii<;H,;.,._ hurtn Phil Giao -tinh BLnhD"


BO.o<~" Iili chinh ri,;,,~
eho "lm tili ehinh I.~ Ihile n~}' 3 1,'03'"0 I~

L(li nho~o Sau thu~ ch"" phan ph,',i la J, I(li nh"*,, I" cae ~ dQng cil. doanh oghi~p sau I.hi lri, (_j
cae I.bo.an di~o chInn do ap dong hbj 1,',lha}' d6i ehinh .,;,eh I.~loon ,iI di~u ehmh he.i t6 sai ,,"I tr,',,¥
y~u L..,;nnu~n sao lhLUfch"" phan ph6i co Ih" d,,(JCchi. eho cae nha diu 1ll'd"" lreo Iy I~ gop ".on '"" ~hi
dU\ICH(li dbng Quan tri ph;; du}o;tva ,au I.lti on lrich l(ip cae qU}d\l phon!, lhea Di~u I. Cong I; ,:. «;,
qU}dinh eila ph.8plu~1Vi~ N.m.

C6 l~ phili Ita <00 cae ciJ dong dll(JCghi nh(inla I.hoiinphili lrillroog Bang can d6i I.~ loon cua Uml'
lr sau I.hi c6 lhOng blio ehia ciJ IU'eeua HQid"ng Quao lri Coog Ir,
9_Ca< n~hitP 'II hil.n~ n~••,i It

Ok nghi~p vo phal sinh bAng de don vi lib, ~ ~hik v6'i d"" "i li~ t~ I.~ loan eu, COtl~ I;
(-n>D'USD) .1"""",h\lChtOOnlhea 1) gia gi,o dicn nen!hi ltllirng ngoo,>il~ lien ngan nanl' "'0 ng,;;
ph8.tsinh nghi(op "0_ T~i n~} k~tthuc k)' kJ Wan nam. cae khOOnmoc litn l~ ci>gi>cn!,o~i tt dlfl;'<"

danh gi. I~i Ihea 1)' gia binh qu;io lien ngao hang do i'Oganluing Nha n.roc eilng hi. t;li Ihili diem nil}

ky dll\X' h",h Toiin"00 k~l qua ho~t oong
I~; J, dUl;b, I;; cO g&:.ng""i l~ eu6i k)' d,,\,,-,

Til ci cae khoao eh;;nh I~h tY gia Ihl" lJ phar sinh lrong
kinh do""h cita nlm Iili chinh. Chenh I~

do danh gia

hlIch loon Ih"" hllOi'llgdAnIfi Thong tll 20112009Frr -BTe.

[)o<",h thu ban hang
~hthuMnluingdU\ICghln~khid~gl~lh~m~.d;~kien.~;
• PM.. llin ,iii ro ,a I"'; leh gan litn vm quy!" siI hil'u.an phim h$
coo ngum mu,;

hang hoo dA dlfl,X,huy~

- C6ng Iy kMng cOn nam giit q"y~n quan Iy hang hoo nnu ngulJi sO-hi'lu nang ooa h$
.001 himg hoo;

giao

qu;tn ~ibn

• Doanh Ihu dlfl,Xxoc dinh Irmng dO;chic chin;
- Cong Iy dAlhu dlfl,X

"'* ~


Ihu duqc lvi feh kinh l~ lit gioo dieh ban hang;

- Xoc dinh dll\X' chi phi lien quan d~ gia<>dich bOnhang

~h
Ihu cung d.p dieh ,~du\'C ghi nh~ khi k~ qua cil, gioo dieh d6 du", xae di"ll ,~.a,h
J,\n~
tincb. Tmimg h\'P ,;~ eung.ip dich 'V lien quan d~n ohito k)' Ihi du.nh Ihu duqc ghi nh~o l'''ttl(
k~ lheo ktt qua phi" coog "iOedAhOOnIhanh """ ngiy l(ip Hang CfIn dlii k~ loan e,", I.~ <10 KOt'-I""
e~gi~dichcunge'pdi,n,~dlfl,Xxaedinhkhilh<\amb*di~uki~~u- Dnanh lhu d,,(JCdc din" !lIrJngd,',i chic chin:
• C6 "h, nang lhu d"", lQ"ikh kinh I~ I" giao dieh cung cAr dien "~ di>:
- Xae dinn dll\fC phan rong ,it< <1hOOnIhilOh,ao "gay lap !lang dlJl d,~i"~ ""'0:
- Xae dinh d,~

chi phi phO!,inh eno gian did ,. chi phi & hoan lhanh gi••••dieh cung dp Jich '0 (I"

min <6ng ,'i~< cuog dp dieh 'v da hoilo thi",h dm;>exa< dinn lhee rh"(TJlg phap danh ~iil cr">ng,i~,'
hOOnIh"nh,

'"


c." s~ Ph"""

("n~ I.' Co ph~n
XAPh.mc Hila - n",

0';0 d" Iili chinh ri~n~

eho nlIm tai ehinh lC1thuc ng;,~' J 1'111:'1111)

H••••
lInh [linh DU
tn Ph••Gilio -

Doanh th" ho.t d(ong linh doanh Bit d\ing ",n duge ghi nhfn lhi ben ban oon gi"" <.I~),f.".u
d(ong",n eho bell mua,

J~,,~
h:\i

Doanh th" ph81 sinh tit ti~n lili. lif." han quy&'. 00 tLl<.1"";nh"an dul'< chi. "a cic lhoon d",,,,h th"
ho\Il dong I'Ueh,nh lhiic du\JCghi nh~n lhi lI>6amiln df.ng lhoi hai (2) di~u li;;.n ,a",
. Co lha nilrlgth" du'lC IQ'ikh litth l~ tir giao dieh do:
• Doanh lhu d~ de dinh I",mg d,\i chic chin,
Cb tire. I"";nhll\in dm;reehia dllVCghi nh;in Hi (ong t) dllQ'Cquy~n nhan co lire hoac lQ"inhuin lis ~i~ gop "6n,
II. '~~~~n lie ,. phu«n2 phill' 2hi nh~n chi philili thinh
Cac k""an chi phi gIli nh~n '00 chi pili wi ehinh gi>m,
• Chi phi II<+;eiic kho"" ~ lien quan db, cae ho(ll d.;.ngdiu tu tai chinh:
- Chi phi eho •• ,. •.II.di "'l' \'iin;
_Cilc lhoan l~ do lhay d6i 1)'gia hiii doai cu. c&;nghi~p.~ phat sinh lien quan • D\I phong giam gia diw III,hirng khooin
Clie khOOnlren duge ghi nhfn theo l6ng ,6 phat sinh trlmg kyokoong billrir •.iii doanh thu ho\Il tai chinh,

Hi san Ihu~ ,II.cae k""in lhu~ phai n.;.peho ",1mhitn hinh •.a e&; nam Inriic dm;rc xae

li!n d\I kitn phili n<>peno (ho~ dU<,>C
th" Mi tit) ro
thut. d•••.•tTin cae miic lhu'! suit •.iI de lu{tl
thu~ 00 hit" l\Ie &n ngay lb thoc k}' k~ toan nam.

"1=

Th...! SUi, thu~ Ih" n~p doanh nghitp nam 2009 I. 25%
13. PhAn ph~; lo;rinhu~n
l.\ri "h"an sau Ihu~ CU"COOgl)' dul'c phan phoi Iheo Quy ch~ lai ehinh cua Cilng 1) C6 phin Coo su
Ph""" 110adul'< <4i h.(>j<6 dOng!hOngqua va QU)tt dinh
IUCtis nga)' 0 1106200~ cita ehu lich Hlii (long C6ng 'J'

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.t ,.i~

3005,:'OO~ c'(\ hi~"

han hanh qu" ch~ tui ,.hinh cua ("im~ ,,.

eli ph5n Can 'u Ph(J'(\cHoa:
Qui d\I phong Iili chinh, Trkh 5'/. I"";nhuijn ,au lh"'; d~ lip "1"5. d" phong tili chinh coo nam "'" d,,,
d.!t. miie hing 10'. "bn dieu 1~: Vi~ !rich Ibp do H.;.idong quan!ri tnnh d<;oi
h\,; eX;di'n~ ph" ,k",,'
Qu~ diu tu ph.l tntn, Trich 100,.I"i nhuijn >au ,h....!.Vi~ Irkh lip do Hlii don~
«; don~ phe d"~~1

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dU,.~L

l.Q"i"h"~,, ron la; "'u Hi ,rir di e,k q"i. Ir(-n •..•chi tra ro liie eh,,~en 'anI' "g"im

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VI. NHO"NGTII6NG TIN KJIAC

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s6 LI~U SO SANH
56 I~n SOsan" IA56 litu trin II'" ell" tai chinh clio n!m tili chinn k~l tnuc ngay 31 lhang 12 n!m
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(AASC). sA Iitu lIin d! duqc phalll"lli I",ich" phil.ho;rpd~ SOsann vcri s3lieu n!In nay.


Oltdng Van Khen



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