Báo cáo tài chính công ty mẹ quý 1 năm 2014 - Công ty Cổ phần Xây lắp Dầu khí Miền Trung

TONG CONG TY CO PHAN XAY LAP DAU Kill VIET NAM

CONG TY CO PHAN XAY LAP DAU Kid MIEN TRUNG

13A0 CAO TAI CHiNH RIENG
QUi7 I - NAM 2014

Thang 04/2014


TONG CONG TY CO PHAN X.A.‘ Y LAP DAU Mil VIET NAM
CONG TY CO PHAN XAY LAP DAU KH1 MIEN TRUNG

MIJC LUC BAO CAO TAI CH1NH Qtrcr I NAM 2014
I. Bang can dOi ke toan
IL BA° cao ket qua hoat Ong kinh doanh
III. Bao cao urn chuyen tien to
IV. Tinh hinh nop ngfin sach nha mate
V. Thuyet minh bao cao tai chinh


TONG CONG TY CO PHAN XAY LAP DAU KHI VIVI' NAM

(Ban hanh theo QD s6 15/2006/QD-BTC- ngay 20/03/2006
dia. BO Ituang BTC)

CONG TY CO PHAN XAY LAP DAU KHI MIEN TRUNG
Tang 6-7, toi nha TTTC L8 A2.1 during 30/04 - TP Da Wing

BANG CAN Doi KE TOAN
Tai ngay 31 thang 03 nam 2014

Chi tieu

Thuyet
mink

Ma so

S6 cuoi ky
31/03/2014

S6 dau ky 01/01/2014

A. Tai san ngfin han (100=110+120+130+140+150)

100

333,950,629,380

341,731,560,892

I. Tien va cac khoin tuong duong tien

110

3,589,210,160

5,979,985,370

3,589,210,160

5,979,985,370

1. Tien

111

2. Cac khoan mow dung tien

112

II. Cfic khoin dau to tai chinh ngan han

120

V.01

V.02

-

-

-

-

1. Wu to ngan han

121

-

-

2. Dv phong giam gia dau yr ngan hail

129

-

-

130

211,451,003,980

215,055,641,271

1. Phai thu c6a khach hang

131

76,379,015,382

85,407,809,342

2. Tra try& cho ngtr6i bin

132

19,201,358,355

19,235,329,282

3. Phii thu n6i 130 ngdn han

133

4. Phai thu theo tien (16 k6 hoach hop citing xay dung

134

5. Cac khoin phai thu khic

135

6. Dv phong phai thu ngan han kilo deli

III. Cfic khoin phii thu ngfin han

-

-

119,998,303,772

119,998,303,772

9,667,373,999

4,209,246,403

139

(13,795,047,528)

(13,795,047,528)

IV. Hang ton kho

140

100,545,133,406

100,522,357,070

1. Hang ton kho

141

100,545,133,406

140,500,206,971

2. Dv phOng giam gia hang ton kho

149

V.03

V.04

-

- (39,977,849,901)

150

18,365,281,834

20,173,577,181

1. Chi phi tra trtr6c ngdn han

151

111,480,336

144,800,450

2. Thu6 GTGT &roc khgu tit

152

4,089,648,704

4,044,157,853

3. Thu6 va cac khoin khac phai thu Nha nu&

154

V. Tai san ngan han khfic

V.05
Page 1

-

-


Chi tieu

4. Tai san nOn han khac

Thuyet
mink

Ma s6

So call ky
31/03/2014

SO du ItS/ 01/01/2014

158

14,164,152,794

15,984,618,878

B. Tai san dal han (200=210+220+240+250+260)

200

50,567,856,808

53,999,365,231

I. Cfic khoin phai thu dai han

210

-

-

I. Phai thu dai hp cua khach hang

211

-

-

2. V6n kinh doanh a don vi truc thuOc

212

-

-

3. Phai thu dai han nQi bQ

213

V.06

-

-

4. Phai thu dai han khac

218

V.07

-

-

5. Du phong phai thu dai han kh6 dai

219

-

-

II. Tai san c6 dinh

220

1. TSCD hitu hinh

221

- Nguyen gia

32,483,264,821

34,614,971,723

32,236,903,963

34,366,385,865

222

88,725,165,098

89,029,937,825

- Gia tri hao mon lily k6

223

(56,488,261,135)

(54,663,551,960)

2. TSCD thud tai chinh

224

- Nguyen gia

V.08

V.09

-

-

225

-

-

- Gia tri hao mon lily k6

226

-

-

3. TSCD vO hinh

227

- Nguyen gia

V.10

16,411,667

18,636,667

228

57,500,000

57,500,000

- Gia tri hao man lOy k6

229

(41,088,333)

(38,863,333)

4. Chi phi xay dung co ban de( dang

230

V.11

229,949,191

229,949,191

240

V.12

III. Bat dUng san din tu

-

-

-

- Nguyen gia

241

-

- Gia tri hao man luy k6

242

-

IV. Cac khoin din tu tai chinh dai han

250

14,274,072,222

14,463,833,836

1. Dau tu vao cling ty con

251

18,059,685,333

18,059,685,333

2. Dau tu vao cling ty lien k6t, lien doanh

252

3. Dau to dai han khac

258

V.13
Page 2

11,300,000,000

11,300,000,000


Chi ti'eu

4. Du phang giam gia dau to tad chinh dai han (*)
V. Tai san dai han khac

Thuyet
,mink

Ma s6

S6 cuOiltY
31/03/2014

A

•

So dau ky 01/01/2014

259

(15,085,613,111)

(14,895,851,497)

260

3,810,519,765

4,920,559,672

3,810,519,765

4,920,559,672

1. Chi phi tra trur6c dai han

261

V.14

2. Tai sari thug thu nhap hoan tai

262

V.21

3. Tai san dai han khac

268

-

-

-

270

384,518,486,188

395,730,926,123

A. Ng phii tra (300=310+330)

300

508,793,357,623

508,247,893,199

I. Ng ngin hp

310

508,793,357,623

508,247,893,199

104,293,921,602

104,293,921,602

'Ring cgng tai san (270=100+200)

V.15

1. Vay va nq ngan han

311

2. Phai tra ngu'ai ban

312

120,806,481,809

124,340,207,214

3. Ngutri mua tra tin tru6c (131)

313

203,469,446,464

203,132,533,143

4. Thug va cac khoan phai Op Nha mac

314

659,665,773

659,392,632

5. Phai tra ngir6i lao Ong

315

532,129,147

808,715,976

6. Chi phi phai tra

316

70,108,545,166

65,273,067,427

7. Phai tra nOi b6

317

8. Phai tra theo tign c10 kg hoach hop gong xay dung

318

9. Cac khoan phai tra, phai n6p ngan han khac

319

10. Du phong phai tra ngan han

320

H. Quy khen thithrig, philc loi

323

II. No dai han

V.16

V.17

-

V.18

9,138,899,407
-

(215,731,745)

330

-

1. Phai tra dai han ngtrai ban

331

2. Phai tra (Jai han n6i bii

332

3. Phai tra dai han khac

333

4. Vay va nq dai han

334

V.20

5. Thug thu nhap hoan lai phai tra

335

V.21

6. Du phong trq cap mat vigc lam

336

-

V.19

-

-

-

9,938,436,950
(198,381,745)
-

-

Page 3

-

-


Chi tidu

Thuyet
mink

Ma s6

So cutii ky
31/03/2014

S6 en ky 01/01/2014

7. Du phOng phai tra dai hp

337

-

-

8. Doanh thu chtta thuc hien duoc

338

-

-

9. Quy phat trien khoa hoc va c6ng ngl*

339

-

-

B. V6n chit sa hitu (400=410+430)

400

I. V6n chit sa hiru

410

V.22

(124,274,871,435)

(112,516,967,076)

(124,274,871,435)

(112,516,967,076)

150,000,000,000

150,000,000,000

1. V6n dau tu cna chn sb hiru

411

2. Thang du v6n c6 phan

412

-

-

3. Von khdc dia cha sO hint

413

-

-

4. C6 phieu quy

414

-

-

5. Chenh tech danh gia lai tai san

415

-

-

6. Chenh lech tY gia h6i &di

416

-

-

7. Quy dau tu phat trie'n

417

1,037,168,132

1,037,168,132

8. Quy dq phong tai chinh

418

2,189,545,833

2,189,545,833

9. Quy khac thuOc v6n chit so KM

419

10. LM nhudn sau thug chtra phan ph6i

420

11. Ngu6n v6n dau tu xay dung co ban

421

-

-

12. Quy h6 tro sap xep doanh nghidp

422

-

-

430

-

-

-

-

-

-

II. NguOn kinh phi va guy khac
1. Nguon kinh phi

432

2. Ngu6n kinh phi da hinh thanh tscd

433

T6ng Ong ngu6n v6n (440=300+400)

(277,501,585,400)

V.23

440

384,518,486,188

Cac chi tieu ngoai bang can doi 1(6 than
I. Tel san thug ngoai

V.24

(265,743,681,041)

395,730,926,123
-

2. Vat tu, hang hod gut hO, nhan gia cOng

-

-

3. Hang hod nhan ban hO, nhan ky giri, kY woe

-

-

4. No khO doi da xir ly

-

-

Page 4


Chi tieu

5. Ngoai

Ma so

Thuyet
ininh

S6 cuOi 14
31/03/2014

SO 'ILI 14 01/01/2014
,

cac loci

-

6.Du town chi sir nghiO, city an

-

-

Da N'iing, ngay 31 (hang 03 elm 2014
Npriri lap bie'u

Ke toan trtrimg

Giam
0,0368

,

cONG
CO PH/01 0

XAY LAP DkU
MI
&Au- -TP•

Le Tulin Nguyen

D3 Thi Thu Hit

Page 5

guyen Dinh Phu&


Gia v6n hang ban

Doanh thu thufin v6ban hang va cung cap dich vu (10=01- 02)

aim trir doanh thu
Cac khohn -

Chilieu

6.

`Ring Jul nhuan kg town tru6c thug(50=30+40)

2.

_

(134,462,342) 1

(134,462,342)

(26,060,759, 124)

7,753,531,495

7,409,411,025

(11,757,904,359)
(11,757,904,359) _ (25,578,589,288)

( 1,080,756,454)

[(1,080,756,454)

1,840, 100,082

1,840, 100,082

759,343,628

( 10,677,147,905),

4,009,393,727

5,045,535,751

5,045,535,751

20,061,589,364

I

7
Tir ngay 01/0 1den
Tir ngay 0 1 /01 c1611
31 /03 /20 13
3 1 /03 /201 4

---

9,154,070,208I

9,154,070,208

Qu . , 120 1 3

6,709,090

( 10,677,147,905)

Lai nhuan khac (40=31-32)

3.

(1,628,927,517) 1

Loi nhuan thufin ta• hoat Ong kinh doanh(30=20+(21-22)- (24+25) )

31431
1113
_

Thu nhap khac

4.

(1,628,927,517)

1,494,465, 175

(134,462,342)

(134,462,342)

4,009,393,727

__________

Chi phi quart ly doanh nghigp

Chi phi ban hang

- Trong d6: Chi phi lai vay

Chi phi tai chinh
---

Doanh thu hoat Ong tai chinh

7.

017

9£8`69-Tt8 b

ZE 1

860`L9rLI E

E

OE

VE6`9W66L 8Z9`EVV6SL

I

(H -OT=OZ) il Agaipdgo2unatqA2ugqugq dONugnqupal -s

SZ

i7Z

EZ

I

LOA2.1 Duhng 30 thang 4, Quan Hai Chau, TP Da Nang

8.

Mfiu s6B02 - DN
D (Ban hanh theo QD s6 1 5/2006/QD-BTC❑ Ngay 20/03/2006dia. BO twang BTC)

9.

ZZ

'

CONGTYC6PHANXLDK MI ENTRU NG

10.

9,154,070,208 I

(10,907,519,156) 1

7,411,661,025I

(26,060,759, 124)

7,753,531,495I

(25,578,589,284

9£8`691t817

860`L9ra£

VE6`9£V66L

11.

SZO` Ittr601/L

8TIA

1

z

SZ0`.199TIeL

9ZIA

OZ
060`60e9

'ec
,-,

[ZSS`ZS6`ii

II

OT

zo

13.

ZSS`ZS6`II

LTIA

tr)

(9SNT S`L06`011)

I

c.,

SLI`59e06171

11 6

H

179£`68S`I90`0Z

:

14.

80VOL0`173r6

10 2

>„
..== • E--, ,

I
I
I

I

z


z
O
bq

ti

0)

(',

bq

bq

DA Thi Thu HA

htt


Mau s6 B03 DN
(Ban hanh kern theo QI) so 15/2006/QD-BTC

CONG TY C6 PHAN XLDK MIEN TRUNG

-

L6 A2.1 Dtrecng 30 thang 4, Quan Hai Chau, TP Da Nang

ngay 20/03/2006 dm BO trtremg BTC)

BAO CAO LOU'CHUYEN TIEN TE,
(Theo phnoug phap truc ti6p)
Tit ngay: 01/01/2014 d6n ngay: 31/03/2014
Don vi tinh: VND

,
Ma so

Chi tieu

I. Ltru chuyen tien tir hoat dOng kinh doanh
1. Tien thu ban hang, cung cap dich vu va doanh thu khdc
2. Tien chi tra cho ngtriYi cung cap hang h6a va dich vu
3. Tien chi tra cho ngtroi lao Ong
4. Tien chi tra lai vay
5. Tien chi n6p thug thu nhdp doanh nghiep
6. Tien thu khdc tit hoat dOng kinh doanh
7. Tien chi khdc cho hoat dOng salt xuat kinh doanh
Ltru chuyen tien thufin tir hoat dOng kinh doanh
IL Ltru chuyen tien tir hoat d6ng dau to
1. Tien chi a mua sAm, xay dung TSCD va cdc TS dai han khdc
2. Tien thu tilt thanh Vr, nhuong bdn TSCD va cdc TS dai han kha
3. Tien chi cho vay, mua cdc cling cu nq cita don vi khdc
4.Tien thu hfii cho vay, ban lai cdc cling cu nq dm don vi khdc

5. Tien chi dau to Op vein vao don vi khdc
6. Tien thu h6i dau to g6p v6n vao don vi khdc
7. Tien thu lai cho vay, cci tirc va lqi nhudn dtrqc chia
Ltru chuyen lien thufin tir hoat dOng au tut
III. Luu chuyen tien tir hoat dOng tai chinh
1. Tien thu tit' phdt hanh c6 phi6u, nhan v6n Op cita chit sa him
2. Tien chi tra v/gOp cho cdc CSH, mua lai CP cila DN da p/hanh
3. Tien vay ngan han, dai han nhan duqc
4. Tien chi tra ncr g6c vay
5. Tien chi tra no thus tai chinh
6. C6 tic, lqi nhudn cid tra cho chit ser him
Ltru chuyen tien thufin tir hoat dOng tai chinh
Ltru chuyen Hen thufin trong ky (50=20+30+40)
Tien Ira ttrong durcmg tien Tau ky
anh htrang dm thay d6i tSr gid h6i dodi quy d6i ngoai to
Tien 0 tuo'ng clueing tien cu6i ky (70 = 50+60+61)

Thuy et
mink

Quy71 nam 2014

8,371,755,181
(2,744,831,003)
(2,482,442,282)
2,261,075,056
(7,803,041,252)
(2,397,484,300)
6,709,090
6,709,090

(2,390,775,210)
5,979,985,370
3,589,210,160

01
02
03
04
05
06
07
20
21
22
23
24
25
26
27
30
31
32
33
34
35
36
40
50
60
61

70

Quy 1 nam 2013

23,822,793,130
(15,501,283,797)
(3,450,059,359)
a,257,839,412)
4,870,332,794
(8,236,315,904)
247,627,452
-

11,209,316
11,209,316
231,300,000
(1,187,908,971)
(956,608,971)
(697,772,203)
3,174,926,084
2,477,153,881

Da Niing, ngay 31 the 03 nam 2014
Nguoi 14p bieu

Ke tofin trtrong

q21/1Le 'Tan Nguyen

Do Thi Thu Ha

,./c)

tir3o03


88,925,676
0
CZ
CZ

0
CZ
CZ
CZ

0
0
CZ
CZ
0

0
0
0
CZ
O

O

32,444,572

O

0
0
0

0
CZ
0

CZ
CZ
CZ

32,444,572

CZ
0
CZ

3,000,000

C.:,

L3,000,0001

O

3,000,000

32,444,572 I

C:)

e0Stay) uvnb

-

r

in

0
C:)

-

‘rt

0

C:J

3,000,000

0

LCac khan pha i nop khac

CZ

CZ

- Nha m ay bao bi

CZ

CZ

Cac loci thudkhac

L

CZ)

570, 740,097

C.)

273, 141
273, 1 41

CZ,

CZ/

0

32,444,572

88,925 ,676
88,925,676 I

C.:)

570,466,956
565 ,272,519

31/03/201 4

Sochua nOp den

CZ,

0

rtj2uoauvnb

en

273,141
273,1 41j

0

CZ,

LE17`66I `5.

N

CZ,

CZ,

- Nha may bao bi
- Chi nhanh tai Quang
Thud tai nguyen
Ca quan cong ty
Thud nhadat, thudMt

0

CZ/

Nha m ay bao bi
Thud thu nhap ca nhan

273,141
O

0

0

rU 2uoauvnb -

II

I■4

O

CZ

0

273,141

0

0

CZ

OntBuqueop d qunu;?ma

Cac khan thud
Thud gia tri gia tang hang n0idia
Co. quan cong ty
Nha m ay bao bi
Chi nhanh tai Quang Ngai
Thud gia tri gia tang hang nhap khAu
Thud tieu thu dac biet
- Co. quan cong ty
Thue )ivat nhap kheu

•<6

0

I0,

DIENGIAI KHOAN NQP

LGy ke tir dAu nam
SOda nQp ye°
SO phai
NSNN bing CK,
TM

I

SO pat sinh trong ky
SOda nOp vao
SO p hai
NSNNbing CK,
TM

-

0

9L9`SZ6` 88

E.*

t£19`2.6£460

SO ky truOc chua
n(ip chuyen sang

-

O
CZ

ILEI/ P6I'S
I099' Stqc 5-9S

-

N

[ ILL` 599`6S9
I
L-9+E=8

-

[0
0
0

0


378, 712, 844

328, 221, 091

[

'I'

'f

III

III

VD

• --I

1,001,669,482

0

T6ng cong

18, 757, 935
1 8,757,935

- -

15, 135, 520

49,302, 958

- -

407,347,839
182,532,900
1 82,532, 900

23,988,260

23, 988, 260

19 7, 204, 264

Thi Thu

Ha

386,232, 325

386,232,325

3, 622, 415I

CZ

CZ

Phai tra tien phi quan 13', hop diing thi cong cac CT qu3', I

50, 491, 753

17, 304, 1 60 ]

49,302,958

12, 605, 927

297,594, 131

297,594,131

0

CZ

1,067,013,612I

0

Cac khan kinh phf phai tra nOiIDO TCT(n eu co)

Nha m ay bao bi
- Chi nhanh tai Quang Ngdi
Bao hiem that nghiep
-Ca quan yang ty
- Nhamoo) bao bi
- Chi nhanh tai Quang Ngdi
Kinh phi cap tren
Lai vay ding cong ty

-

Nha m ay bao bi
Chi nhanh tai Quang Ng&
Bao hiem y to
-Ca quan cong ty
Nha m ay bao bi
Chi nhanh tai Quang Ngdi
Kinh phi cong doan

297,594,131
297,594,131

3,000,000

CZ

8Z3`6917`60£

Bao hiem xahOi

342,276,850
(36,435, 994)
(49, 041, 921)

3, 000, 000
3,000,000

3,000,000

CZ

CZ

8Z5'69e60£

0

[ozs`scr'sr

CZ

s-rt,`ZZV E

Cac khan phai nOp khfic

CZ

0

SE6' CZ' 8 I
EE6`ZSZ ' 81

rfp2u90uvnb .off

Cct

09I'POE'LI

CZ

CZ

OZS" CEI'51
OZS“STI`EI

09I'frOE'LI

3,000,000

I

0

L 000'000'0oz

N

000'000'00Z
000'000'00Z

0

I09 1`/70E'L

856`ZOE '617

0

0

000'000'00Z

8S-6ZOE'617

aSu puvnb .op-

—

869`fI£` SZ

rti2uoduvnb .o,D-

N

869`frIE`EZ

17814656t8E

0

CZ

ESL' 1-6fr'ag

OIE'6I0'99
D11'61-0'99
L8Z .5469e90E

CZ

869`fI£` S Z
869'fr I E '57

141'65642W

000`000`E

•--1

l000`000`r

CZ
0

CZ

09Z` LW' I

c)
0

rstszs'sfrr

0
0

01£`670`99
OIE`610`99
8Z5`691,`90E

000`000`E

Phi, le phi
Ca quan cong ty
Thue mon bai
CZ


TONG CONG TY co PHAN XAY LAP DAU KHi VIET NAM
GONG TY CO PHAN XAY LAP DAU KHI MIEN TRUNG

THUYET MINH BAO CAO TAI CHINH
(Tir ngay 01/01/2014 d6n ngay 31/03/2014)
I- Dac di4rn hoat clang cim doanh nghiep

1-Hinh thiic s6 hitu v6n :
- Cong ty c6 pi& Xay lap dau Khi Mien Trung ( goi tat la " Cling ty" cluqc thanh lap theo quy6t dinh s6 965/QD-XLDK ngay
16 thing 11 nam 2009 dia. HOi Ong Quan tri T6ng C6ng ty C6 phan Xay lap Dau khi Viet Nam, tren co s6 chuydn dei Cong ty
TNHH mot thanh vier! Xay lap Dau khi Mien Trung thanh cling ty c6 phan , Cong ty hoat d6ng theo gig)/ chimg nhan clang ky
kinh doanh Cong ty c6 phan s6 4300368987 do SC( k6hoach va Dau tu thanh ph6 Da Nang cap, dang ky lan clam ngay 22 thing
11 nam 2009, thay d6i lan thti 8 ngay 06 thing 02 nam 2014
- V6n dieu le theo gig), thing nhan dang ky kinh doanh la 150 tj, Ong
2- Linh vuc kinh doanh : Xay lap cac cling trimh
3-Nghanh ngh6 kinh doanh : Xay dung cac cling trInh clan dung trong va ngoai nghanh dau khi, san xuit vat lieu xay dttng
,n6 min khai thdc dd, san xuat gia tong k6t clu thep, kinh doanh bat d6ng san, dau Ur, thuong mai, du lich va dich vu khach san.
II- KS, k6 toil', don vi tien to sir dung trong ke toan :
1- KY k6 toan nam bat dau tit ngay 01/01 k6t thtic vao ngay 31/12 nam dtrong lich.
2- Don vi ti6n to duqc sir dung trong k6 toan : VND
- Miming phap chuydn d6i Ong tin khdc : Don vi ti6n to &roc sir dung la VND

- PhU'ong phap chuydn d6i cac d6ng tin khdc la can cii theo ty gia NHNT
Chuan muc va the dO ke toan Ai) dung
1- Ch6 d6 k@ toan ap dung : ap dung theo QD s6 15/2006/QD - BTC ngay 20/03/2006 va thong to hiking clan seta d6i b6 sung
ch6 cis ke toan doanh nghi4 cua BTC, Luat ke toan va cac chart muc 1(6 toan cla ban hanh.
2- Tuyen b6 ve viec tuan thit Chuan muc k6 town va Ch6 c10 k6 toan : Tuan dal cac chudn muc 1c6 toan va ch6 d6 k6 todn Viet
Nam hien hanh trong viec lap bdo cdo tai chinh.
3- Hinh thtic k6 toan dp dung : Chung tir ghi s6.
IV- Cac chinh sach ke toan Ai) dung
- Nguyen tic ghi nhan cac khoan tin va cac khoan tong throng tin : Tien mat, TGNH, lien dang chuydn va cac khoan dau
tu ngin han c6 th6i han thu hoi hoac ddo han khOng qud 3 thing, có khi nang chuydn d6i de clang thanh m6t luong ti6n xdc dinh
va khOng c6 nhidu rui ro trong chuydn d6i thanh ti6n k@ tir ngay mua khoan dau tu do tai th6i diem lap bao cao.
- Nguyen tic va phuong phdp chuydn d6i cac d6ng ti6n khdc ra d6ng tin sir dung trong k6 toan : Cdc nghiep vu ph& sinh
bang ngoai to trong nam dirge chuydn d6i sang d6ng Viet Nam theo ty gid thuc t6 tai thoi dim phat sinh.
2- Nguyen tic ghi nhan hang ton kho:
- Nguyen tic ghi nhan hang ton kho : theo theo gid g6c hang ton kho bao g6m chi mua + chi phi ch6 bi6n + cac chi phi khac

lien quan trirc tip khdc ph& sinh dd co hang t6n kho tai thiii diem hien tai .
- Phuong phap tinh gia tri hang ton kho cu6i ky : theo phuong phap binh quan gia quy6n
- Phuong phap hach toan hang ton kho : theo phuong phdp ke khai thir6ng xuyen
- Phuong phap lap du phong giam gid hang ton kho :
3- Nguyen tic ghi nhan va khau hao TSCD va bat dOng sin dau tu
- Nguyen tic ghi nhan TSCD (hint hinh, v6 hinh, thue tai chinh) : theo nguyen gia va gia tri hao mon
- Phuong phap khau hao TSCD (hitu hinh, v6 hinh, thue tai chinh) : theo phuong phdp khau hao chr6ng tharg4 - Nguyen tic ghi nhan va khau hao bat Ong sin dau tu.
- Nguyen tic ghi nhan bat Ong sari dau tu;
- Phuong phip khau hao bat Ong sari dau tu.
5- Nguyen tac ghi nhan cac khoin dau to tai chinh:


- Cac khoin d2u to vao cOng ty con, cOng ty lien ket, van gap vao co s& kinh doanh d6ng kidm smit
- Cac khoan cldu tu cluing khodn ngan han;

- Cac khoan ddu tu ngan han, dai han khdc;
- Phuong phap lap du ph6ng giant gia ddu to ngan han, dai han
6- Nguyen tac ghi nhan va van him cac khan chi phi di vay:
- Nguyen tac ghi nhan chi phi di vay :
- Ty le van hoa cluqc sir dung
xac dinh chi phi di vay cluqc van h6a trong k57;
7- Nguyen tac ghi nhan va von hoa cac khoan chi phi khfic:
- Chi phi tra tra6c;
- Chi phi khdc;
- Pharr% phap phan b6 chi phi tra tru6c;
- Phucmg phap va th&i gian phan b6 lqi the thucmg mai;
8- Nguyen tac ghi nhan chi phi phai tra.
9- Nguyen tac va phuong phap ghi nhan cac khan du phang phai tra.
10- Nguyen tac ghi nhan van chi' sCr
- Nguyen tac ghi nhan von ddu tu cita chit s& hitu, thong du von c6 phan, van khdc caa chi s6 hiru
- Nguyen tac ghi nhan chenh tech clanh gid 1ai tai san.
- Nguyen tac ghi nhan chenh tech ty gia.
- Nguyen tac ghi nhan Igi nhuan chua phan ph6i.
11- Nguyen tac va phuong phfip ghi nhan doanh thu:
- Doanh thu ban hang
- Doanh thu cung cap dich vu
- Doanh thu hoot dOng tai chinh
Doanh thu hop clang xay dung
12- Nguyen tac va phuong phap ghi nhan chi phi tai chinh.
13- Nguyen tac va phuong phap ghi nhan chi phi thue"thu nhap doanh ngh4 hien hanh, chi phi thue thu nhap doanh
ngh4 hofin lai.

a

14- Cfic nghi0 vu du phang

ro h6i doai
15- Cfic nguyen tac va phuong phfip ke - tofin khac


V Thong tin bo sung cho cac khoan muc trinh bat trong bang can doi ke than :
-

1- Tien va cac khoan Wong throng tien
- Tien mat - 1111
- Tien giri ngan hang - 112
Ti6n dang chuyen -113
C6ng

Cu6i 4(31/03/14)

2- Cac khoan dauttr tai chinh ngan han:

Cu iS'i k'(31/03/14)

Dau kY(01/01/14)

236,581,321
3,352,628,839

137,777,042
5,842,208,328

3,589,210,160

5,979,985,370

-

- Chang khoan dau tu ngan hhan
- Dau tungan han
- Du phong giam gia dau tu ngan han
COng
3- Cac khoan phai thu ngan han khac
- Phai thu ye co phdnh6a - 1385
- Phai thu ve co tirc va loi nhudn dune chia
- Phai thu ngtrai lao dOng - 334
- Phai thu kirk ( 1388,141,144,3388)
COng:

4- Hang ton kho
- Hang mua dang di tren duang
Nguyen lieu, vdt lieu
Cong cu, dung cu
Chi phi SX, KD d6 dang
- Thanh phdm
- Hang hoa
- Hang giri di ban
- Hang hoa kho bao thus
-

-

-

Dau 14(01/01/14)

-

1

Cu6i kk(31/03/14)

Dau ky(01/01/14)

9,667,373,999

4,209,246,403

9,667,373,999

4,209,246,403

Cutii k'(31/03/14)

Dau kY(01/01/14)

1,340,662,770
741,591,344
94,440,155,520
17,078,775

1,157,214,462
741,591,344
94,600,827,492
17,078,775

96,539,488,409

96,516,712,073

- Hang Ma bat dOng san

COng

* Gia tri ghi s6 ctia hang ton kho dung de the" chap, cam co dam bao cac khoan no phai tra:..
*
tri hohn nhdp du phong giam gia hang ton kho trong nam:
* Cac truOng hop hoac sty kien darn den phai trich them hoac hoan nhdp du phong giam gia HTK

5- Thue va cac khoin phai thu Nha nude
- Thu6 gia tri gia tang nOp thira
- Thus tieu thu dac biet
- ThuSxuat khdu
- ThuSnhdp khdu
- Thu6 TNDN nOp thira
- Thu tren v6n
- ThuS tai nguyen
- Thud nha dal, tien thug &I
- ThuS khac
- Phi , le phi
- ThuSmOn bai
- Phai Op khac
ThuS gia tri gia tang duct khan trir
C6ng

Cuoi kk(31/03/14)

-

iau kY(01/01/14)

-

3,930,226,262

3,884,735,411

3,930,226,262

3,884,735,411


6- Iltai thu dai han nOi b6

Cu& kk(31/03/14)

Dau kY(01/01/114)

Cu6i kjt(31/03/14)

Dau 14(01/01/14)

- V6n kinh doanh 6 cac don vi truc thu6c
- Phai thu dai han nOi b6 khac
COng

7- Phai thu dai han kink
- Ky quy, ky cuoc dai han
- Cac khoan tin nhan ily thac
- Cho vay khOng cc') lai
- Phai thu dai han khac
COng


8 - rang giam Tii san co dinh hint hinh :

Khoan muc

Nha am, %q)t kien
tr ue

thiel
May
moc
bi

Pinning tien
'
van Lai truyen
(Ian

Thiel bi dung
cu (wan lY

39,063,401,566

18,778,707,010

830,202,195

TSCD hiru
huh khac

,
TOng tong

3,521,883,633

81,452,119,457

Nguyen gia TSCD hum hinh
So do ddu ky

19,257,925,053

Chuyen nOi b0

-

- Mua trong k5'

-

- Dam to XDCB hoan thanh

-

- Tang do gop v6n bang TS

-

- Tang/giam do danh gia lai

-

- Chuydn sang BDS dau to

(146,772,727)

- Thanh 1y, nhoong ban

S6 do cu61k5'

(158,000,000)

(158,000,000)

- Giam khac, didu deng nei be

(146,772,727)

19,257,925,053

38,905,401,566

18,778,707,010

830,202,195

3,375,110,906

81,147,346,730

6,566,153,046

24,650,949,598

13,378,418,325

830,202,195

1.827,522,861

47,253,246,025

Gia tri hao mon lily Ice"

S6 do au kji

-

-' Ban giao nOi bt)
- Khan hao trong kjr

224,639,441

1,021,120,168

158,221,217

663,091,076

2,067,071,902

- Giam do danh gia1ai TS

-

- Tang do clanh gia lai

-

- Tang khic, do didu deng nci be

-

- Chuydn sang bat dung san dau to

-

- Thanh 1y, nhtrang ban
-Giam khac, dieu d6ng nOt be)

So do cool ky

6,790,792,487

- Tai ngay cuOl k5'(31/03/2014)

(146,772,727)

(95,590,000)

(95,590,000)

25,429,707,039

14041,509,401

12,691,772,007
12,467,132.566

14,412,451,968

5,400,288,685

13,475,694,527

4,737,197,609

TSCD dã dung th6 chk:), cam c6 cac khoan vay :
* Nguyen gia TSCD cu6i1(57 dä khan hao het nhung van con sir dung:
* Cam lc& ye viec mua, ban TSCD hitu hinh có gia tri lon chua thuc hien :

* Gia tri con 1ai cu6i

830,202,195

1,983,744,078

49,077,955,200

1,694,360,772

34,198,873,432

1,389,366,828

32,069,391,530

-

Gia tri can lai ctia TSCD 11H

- Tai ngay dau 14(01/01/2014)

(146,772,727)

-


09- Tang, giam Tai san c6 dinh thue Tai Chinh
PhttornuNha ciia,
May mac thief 110 Van
vat kien

bi
6i,
true

Khoan muc

trilv4n

Thiel, hi,
'
dung or
qu.an ly

TSCD him
hinh khac

TSCD ve
hinh kl

Tong

tong
ng

Nguyen gia TSCD thue TC
S6 du dau ky
- Thue tai chinh trong ky
- Mua lai TSCD thue tai chinh
- Tang khac
- Tra lai TSCD thud tai chinh

- Giam khac
SO du cuei ky
Gia tri hao mon hly ke
SO du dau 14
- Khgu hao trong ky
- Mua lai TSCD thue tai chinh
- Tang khac
- Tra lai TSCD thue tai chinh
- Giam khac
SO du cuei ky
Gia tri con lai cila TSCD thue TC
Tai ngay dau 14
- Tai ngay cuei ky
-

* Tien thue phat sinh them duqc ghi nhan la chi phi trong nam
* Can cii d@ xac dinh tien thue phat sinh them
* Dieu khoan gia han thue hoac guy& throe mua tai san

10 Tang, giam Tai san c6 dinh ye Minh
-

Quyen sir
dung (bit

Khoan muc
Ngti. C11 gia TSCD ve hinh
SO du (IL ky
- Dieu chuyen not bo
- Mua trong ky

- Tao ra tit nei bO doanh nghiep
Tang do hop nhat kinh doanh
- Tang khac
- Thanh ly, nhuong ban
- Giam khac

Ban quyen
bang phat
minh

Nhan
Phan mem TSCD ve hinh
hieu
may tinh
khac
hang hoa

,
Tong Ong

25,000,000

32,500,000

57,500,000

25,000,000

32,500,000

57,500,000

19,188,333

19,675,000

38,863,333

2,225,000

2,225,000

-

SO du cuoi ky
Gia tri hao mon lay ke
-

-

SO du tidal:Sr

---

-

—

- Dieu chuyen not bi)
-

Khau hao trong ky

- Tang khac

- Thanh ly, nhuong ban
- Giam khac
So du. cuoi ky

19,188,333

21,900,000

41 1 088 5 333

Gia tri can 141 cUa TSCD va hinh
dill 14(01/01/14) -T4ingay
- Tai ngay cuoi ky(31/03/14)
1

5,811,667
5,811,667

18,636,667
10.60(1,000

Thuyet minh se lieu va giai trinh khac theo yeu cau caa chuan mutt ke toan se 04 " TSCD ye hinh"

16,411,667

11. Chi phi xay dung ca ban di dang
Khoim muc
- Tong s6 chi phi XDCB do dang:

Trong do

Dan kS(01/01/14)

CinSi k'(31/03/14)

229,949, 91

2,650,091,920

229,949,191
-

229,949,191
-

:

+ Gia tri lap dtmg tram tr6n 30m3/h (chuy6n tic DQ d6n D.Ning)
+ Xay ching Nha may san xuat bao lii Polypropylene Dung Quat

12 - Tang, giant knit Ong sari &au to
Khoan muc

S6 dau kj/

Tang trong
kj/

Giant trong

Nguyen gia bat thing san dau tin
- Quy6n sir dung &I
- Nha
- Nha va quyen sir dung dal
- Ca sO ha tang

Gia tri hao mon Ifiy ke
- Quy6n sir dung dat
- Nha
- Nha va quy6n sir dung dat
- Co soy ha tang

Gia tri con lai BPS (Mutt'.
- Quy6n sir dung dat
- Nha
- Nha va quy6n sir dung dat
- Cc' sa ha tang

- Thuy6t minh s6 lieu giai trinh khac theo yeu cau cua chuan muc k6 town s6 05 " Bat Ong san (JAL' td'

k9

.

So cuni ky


13- Dau tu dai han kik:
- Dau tu vao ding ty con - 221
- Dau tu vao

Cu6i k3/(31/03/14)

Dilu kY(01/01/14)

-

c6 phiL - 2282

- DAti tu dai han khac - 2288

11,300,000,000

- Dau tu vac) cOng ty lien doanh, lien ket

11,300,000,000
-

- Cho vay dai han
COng:
14- Chi phi tra truck dai han
- Chi phi tra truck dai han - 242

11,300,000,000

Cu6i kY(31/03/14)

11,300,000,000

Dau kY(01/01/14)

3,332,500,615

4,442,540,522

Gong:

3,332,500,615

4,442,540,522

15- Vay va no' ngan han

Cu6i 14(31/03/14)

Dau ltr(01/01/14)

96,881,570,911

96,881,570,911

7,412,350,691

7,412,350,691

104,293,921,602

104,293,921,602

- Vay 'Tan han
- No dai han de'n han tra

Gong:
16- Thue- va cac khoan phai nOpnha runk
- Thu6 gia tri gia tang

Cu6i It(31/03/14)

Dau kY(01/01/14)

88,925,676

88,925,676

565,545,660

565,272,519

- Thu6 tieu thu dac biet
- Thu6 xuat, nhap khdu
- Thu6 thu nhap doanh nghiep
- Thu6 thu nhap cd nhan
- Thu6 tai nguyen

-

-

- Thu6 nha dal va tien thud dat
- Cdc loai thud khdc
- Cac khoan phi, l' phi va cac khoan phai nOp khac

C6ng:
17- Chi phi phai tra
- Chi phi phai tra khac -335

C6ng:
18- Cric khoan phai tra, phai nOpnoin han khac
- Tai san thira chi giai guy&

654,471.336
Cuoi kS:(31/03/14)

654,198,195
Dau kS7(01/01/14)

70,076,795,666

65,241,317,927

70,076,795,666

65,241,317,927

Cu6i li.- (31/03/14)

Dan 10(01/01/14)

5,938,536

5,938,536

- Kinh phi tong doan

145,525,251

328,221,091

- Bao hi6m xa hOi

182,532,900

(49,041,921)

- Bao hidm y t6

-

-

- Bao hi6m that nghiep

-

-

- Phai tra ve

co phan hoa

- Nhan ky qu9, ky cuqc ngan hp
- Doanh thu chug thuc hien
- Cdc khoin phai tra, phai nOp khac
COng:

8,058,330,716

8,423,819,240

8,392,327,403

8,708,936,946


19-Phi trallai han not bii

Cu6i 14(31/03/14)

&In kST(01/011/14)

- Vay dai han not IDO
- Phal trA dai han nOi 1)0 khac - 33698

Ging:

20- Vay va no' dai han

CuCii kY(31/03/14)

a- Vay dai han

-

- Vay ngan hang Oceanbank Da Ngng

-

- Vay Cong ty TCDK Da Wing

-

Dau kY(01/01/14)
-

- Vay MI arcing khac
c- No. dai han

-

-

-

-

- Thue tai chinh
- Du phong tro cap mgt viec lam
- No dai han khac
Ging:

-


-

Cav khoan no' thue Tai Chinh
Dau 1:3/ (01/01/14)

Cu6i kS7 (31/03/14)
Thrn h4n

T6ng khoan T.toan Tra ti6n ldi
Tong khoan T.toan Tra ti6n 151
Tra no g6c
thue
tien thue tai chinh
thue
lien thue tai chinh
.

Trli no'
g6c

TO. 1 nam trar xu6ng

Tren 1 nam d6n 5 nam
Tren 5 nam

21- Ili sari tittle" thu nhap:hOan lai Va thug thu nhap hoar) 10 phai tra
a Tai san thug thu nhap hoan lai:
- Tai san thus thu nhdp hoan 10 lien quan d6n khoan chenh Lech tam died
ducic khdu trir
--Tai salt thu6 thu nhdp hoan lai lien quan den khoan 16' tinh thug chtra sir •
dung
- Tai san thus thu nhdp hoan 10 lien quan d6n khoan uu dai tinh thug chua sir
dung
- Khoan hoan nhdp tai san thu6 thu nhdp hoan 10 TA' ducfc ghi nhdri tir cdc
nam tnrac
-

-

Tai san thug thu nhap hoan lai
b- Thug thu nhap hoan lai phai tra

- Thu6 thu nhdp hoan lai phai tra phat sinh tir cac khoan chenh lech tam thed
chiu thu6
- Khoan hoan nhdp thu6 thu nhdp hoan lai phai tra da duce ghi nhdri tir cdc
nam truck
- Thu6 thu nhdp hoan lai phai tra

CuCii 1[57(31/03/14)

Dau 14(01/41/14) •

22 - VOn chti sir') him
a - BAng dot chi6u Bien dO:ng

Chi tieu

S6 du dint nam traffic

ye von chit so' him

V6n dint to cua
chi' so him

Than
g dtr
Chenh Tech
Quy dau ttoita(
p
Quy du phong Chen I] loch Lai nhuan sau thud ,r6n ,,, von i ,
von daith giri lai an
,
„
aura phan phOi
g tongn ou
tl
trial
tai chilli)
ty gia
so. him
co

san
nam nay
phan

145,085,187,882

4,914,812,118

1,037,168,132

2,354,415,829

(106,693,216,594)

46,698,367,367

Tang v6n trong nam trarjc
Tang v6n trong ky tru6c

0.00

Lai trong ky tru6c

-

-

Tang khac
+ Trich quy tit 10 nhuan

-

+ TO' chuydn nen thu&ng

-

Giam v6n trong ram talk

-

(164,869,996)

1..,6- trong ky tru6c

-

(164,869,996)

(154,138,469,636)

(154,138,469,636)

TCT thu loi nhuan

Giam khac

-

+ Quy khen thuOng
+ Quy phtic Tai

S6 du cuM nam tru6c

145.085,187,882

S6 du dau nam rfa

145,085,187,882

Tang

-

4,914,812,118

1,037,168,132

2,189,545,833

(260,831,686,230)

(107,604,972,2651

4,914,812,118

1.037 168,132

2, 189 ,545.833

-260 831 686 230

(107 604 972 265)

v6n trong ky

Lai trong ky

-

Tang kirk

-

-

+ Quy khen thu6ng
+ Quy pink loi

-

+ Thu khac
Giam v6n trong ky

-

-

L6 trong ky

-

(11,757,904,359)

(11,757,904,359)

TCT thukri nhuan
Giam khac

-

+ Quy khen thuOng

-

+ Quy, pink Icri
SO du, cu6i kji(31/12/11)

145,085,187,882

4,914,812,118

1,037,168,132

2,189,545,833

(272,589,590.589)

(119.362.876,624)


b Chi tik von clan ttr cua chii sei' him

Von Op cua TT XLDK Viet Nam
-

-

- Von gop cua cac d6i tuqng khac

Dan 14(01/01/14)

Cuoi 14(31/03/140
76,500,000,000
73,500,000,000

76,500,000,000
73,500,000,000

Cu6i14(31/03/14)

Dau kY(01/01/14)

Cong
c- Cac giao dich ye vein vi cac chu s6 Ilan ya !lan phOi cd tic, chia loi nhuan
- VOn &lit tut dm chi sO iniu

150,000,000,000

150,000,000,000

+ V6n Op dau 1(9
+ V6n g6p tang trong kk

+ V6n gop giam trong k9
+ Vfin g6p cu6i k9
- CO tcrc, loi nhuan da chia

1

d- CO 14c

Cu6i 14(31/03/14)

Dan WO1/01/14) - '

Cu6i ItS7(31/03/14)

Dau 14(01/01/14)

- CO ttic da c6ng b6 sau ngay ket thtic14 ke toan nam:
+ CO tort da cOng b6 tren CO phi& phO thOng:
+ CO tat da cOng b6 tren c6 phieu uu dai:
- CO Plc ciia co phi& tru dai 10y ke chua durcfc ghi nhan:
d- CO phieu
- S6 luqng c6 phiOu clang 14 phat hanh

,

- S61u6ng co phieu da ban ra c6ng chang
+ CO phi& phO thong
+ CO phi& tru dai
- S6 luung c6 phi& duqc mua lai
+ CO phi& phO thong

+ CO phieu uu dai
- S6 luqng co phi& clang luu hanh
+ CO phi& phO th6ng
+ CO phi& uu dai
* Menh gia co phi& clang luu hanh:
e- Cac quy cua doanh ngii0:

- Quy dau tu phat trien
- Quy di phong tai chinh
- NguOn von dau tu XDCB
- Quy khac thu6c von chii s6 hut
+ Quy khen thu6ng + phtic loi

15,000,000

15,000,000

15,000,000
15,000,000

15,000,000
15,000,000

15,000,000

15,000,000

Cu6i W31/03/14)

Witt kSi(01/01/14) 1

(215,731,745)

(198,381,745)

(215,731,745)

(198,381,745)

* 'Muc dich trich lap va sir dung cac quyciia doanh nghiep :
.
-

.

Thu nhap va du phi, 15i hoac 16 duoc ghi nhan truc tiep vao Von chu so hru the() guy dinh cua cac chuan muc ke toan cu the
„ .


23- Nguon kinh phi

'

Nam nay

Nam till&

Nam nay

Nam truck

- Ngufin kinh phi &Jac cap trong nam
- Chi sy nghiep
- Nguon kinh phi con lai cu6i nam
24- Tai sin thue ngoai
(1)- Gia tri tai san thue ngoai

-

- TSCD thue ngoai
- Tai sari khac thue ngoai
(2)- T6ng s6 tin thud t6i thidu trong Wang lai caa Hop clOng thue hoat Ong TSCD
khong hay ngang theo cdc thOi han

-

-

-

-

-

- Tit 1 nam tr .& xu6ng

-

- Tren 1 Mr' 5 nam
- Tren 5 nam

-

-

-

VI- ThOng tin ba sung cho cac khoan muc trinh bay trong Bao cao k6t qua hoat dang kinh doanh :

Nam trirOT

Nam nay
25- T6ng doanh thu ban hang va cung cap dich vu (Ma so 01)

(134,462,342)

Trong d6:
- Doanh thu hoat dOng xay lap

(548,353,048)

- Doanh thu hoat clOng du tu bat Ong san
- Doanh thu hoat (Icing khac

413,890,706

- Doanh thu NB

-

26- Cac khoan giam trir doanh thu (ma s6 02)
- Chi& khau thuang mai
- Giam gid hang ban
- Hang ban bi tra lai
- Thue'tieu thu dac biet

27- Doanh thu thuan ye ban hang va cung cap dich vu (ma so 10)

-

-

I

(134,462,342) i

Trong do:
- Doanh thu trao d6i san pham, hang hod.
- Doanh thu thuan trao d6i dich vu

28- Gia van hang ban ( ma so 11)

Nam nay

- Gid von cita xay dung, co khi
Gia v6n hoat Ong clau tu bat dOng san
- Gia von hoat clOng khac
- Gia v6n nOi bO
- Chi phi kinh doanh bat dOng san dau tu
- Hao hut, mat mat hang ton kho

- Cdc khoan chi phi viral rmIc binh thuOng
- Dix pi-long giam gia hang ton kho

Nam trito'c

-

COng

29- Doanh thu hoat dang tat chinh (ma s6 21)

1,494,465,175
-

1,494,465.175

-