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TONG GIANI DOC
6ng Toanh
r6ruo cOHo ry cd pHAH xAv rlp oAu KHI vlEr NAM
cONe w c6 pxAN xAy r-Ap oAu xxl ur€n rnulo
THUYfT MINH BAo cAo TAI CHiI\tH
(Tt
ngAy 01/10/2010 deh ngey 31/1212010)
I- D{c ttidm hoat ddng cria doanh nghi€p
I - lfinh thrlc sd htru vtin :
- Cong ty cd phdn Xay l6p ddu Kh( Midn Trung ( goi tdt lA " Cong ry" drrdc thanh lAp theo quydt rtinh sti 965/QD-XLDK ngAy
I nim 20O9 cia Hdi ddng Quin tri Tdng Cong ty Cd phdn Xay l6p Ddu kh( Viet Nam, tr€n co sd chuyCn ddi C6ng ty
TNHH mQt thAnh vi€n XAy l6p Ddu khi MiCn Trung thanh c0ng ty cd phCn , COng ty hoat d0ng theo gi{y chrlng nhan
16 thdng I
kinh doanh C6ng ty cd phdn
I
I
nem 2009, thay ddi ldn
sei 4300368987 ao S6 te hoach ve Ddu hr thanh phti Di Ndng cdp, ctang kf
thf 2 ngly
- Vdn didu l€ theo gidy chirrg nhan dang
kf kinh doanh lA 150 tf
lAn ddu
ngty 22 th6ng
ddng
2- Linh wc kinh doanh : XAy l5p cdc cong trinh
3- NghlLnh nghd kinh doanh : XAy dung ci4c cdng trinh ddn dgng rrong
vI ngoli nghinh ddu khi, sln xudt vat [eu xey dung
,nd min khai thdc d6, sin xudt gia c6ng kdt clfu thCp, kinh doanh bA't ddng sd.n, tleu tu, thudng mai, du lich vd dich qr khdch san.
II- Ki kC to6n, aldn vi tiin tC sir dung trong ki to6n :
I- K' kd to6n nem bit ddu rU nghy 0l/01 kdt thtic vdo ngAy 3lll2 nem dudng lich.
2- Dm vi ti€n te duoc sir drpg trong kd toi4n : VIVD
- Phrrong phdp chuydn ddi ddng tidn kh6c : Ddn vi tidn te drroc sfr dung ll VND
- Phuoxg ph6p chuydn ddi cdc ddng ridn kh6c ld can c6 rheo tj gi6 NHNT
III-
ChuCn muc vir chi alo kd todn 6p dung
I - Chd dd kd todn 6p dung : 6p dung theo eD stf 15p()()6/eD - WC ngdy 20/O3D006 ve
rhong tu hudng dAn sria tldi bd sung
chddd kd to6n doanh nghi€p cria BTC, Luar kd to6n ve cdc chudn muc kdto6n <16 ban hanh.
2- Tuy€n bd v€ viec tudn thri C'huCn muc kd to6n
Nam hiQn hdLnh trong viec lap bdo c6o tei chinh.
3- fnnh thric kgtodn 6p dUng : Chring
ti
vi
Chd dd kd todn : Tudn
tht c6c chudn muc kd to6n
ve chg d6 kd to6n
Viet
ghi sd.
IV- Cdc chinh sich kd toin 6p dung
- Nguy€n tic ghi nh{n cr4c khoan tidn vi cdc kho;rn trrong duong ti€n : Tien mar, TGNH, ri€n
vi cdc khoin ddu
tu ngan han c6 thdi hnn thu hdi hoic"d6o-han khOng qud 3 thr4ng, c6 khi n6ng chuydn ddi de dang
rh;h m6r lucmg ridn xdc .tinh
vd khOng c6 nhiCu nii ro trong chuydn ddi thanh tidn kd tu ngiy mua khoin rldu ti ao tai ttrol aidir
Iap bdo
c6o.
- Nguy€n t6c vi phuong ph6p chuydn ddi cdc ddng tiCn khdc ra tldng tiCn st dqng trong
kg roi{n : e4c nghiep vu ph6t sinh
bang ngoai te rong nam duoc chuydn ddi sang ddng Vi€t Nam theo ri gid thuc td tai ihoi aidm prat
.
sintr.
2- Nguyen tdc ghi nhAn hirng tdn kho:
- Nguy€n tic ghi nh{n hdng tdn kho : theo theo gi6 go'c hing tdn kho bao gdm chi
mua + chi ph( chd bi€'n +
lien quan tru.c tidp khdc phdr sinh dd c6 htrng tdn kho tai thdi didm hien tai
.
- Phudng phdp tinh giri tri hdng rdn kho cudi
kj, : theo phuong ph6p binh qudn gia quydn
- Phuorrg phdp hach torin hlng tdn kho : theo phuong phdp k€ khai thudng xuy€n
- Phudng phdp lAp du phdng girim gi6
hing tdn kho
:
vi khdu hao TSCD vi bA-t ddng s.in ddu tu
tic ghi nhen TSCD (hru hinh, vo hinh, thue tai chinh) : theo nguy€n gi6 vi gid tri hao mdn
- Phuong phdp khAu hao TSCD (hfu hinh, v0 hinh, thue tai chinh) : theo phrrdng phr4p
kh{u hao
4- Nguy€n t{c ghi nhAn vir khdu hao bdt atdng s.,in ddu tu.
3- NguyCn t{c ghi nhin
- Nguy€n
- Nguy€n t6c ghi nhan bat d6ng san deu tu;
- Phr-tong ph6p kha'u hao ba'r dOng sAn ddu tu.
5- Nguyen tdc ghi nhAn c.ic khoin ddu tu tAi chinh:
crdc
chi phi kh6c
- C6c khoin
- C{c khoen ddu tu chfng kho6n ngin han;
dti han kh6c; 26.000.000'000 d6ng
h4n, dii han
6- Nguy€n tdc ghi nhAn vi vdn h6a cdc khoin chi phf tli vay:
- Nguy€n lic ghi nh{n chi phi di vay :
- T! lQ vdn h6a drroc srl dung dd x6c dlnh chi phi di vay drroc v6n h6a trong k!;
7- Nguy€n tdc ghi nh{n vl vdn h6a cic khoin chi phl khdc:
- Cdc khoAn dAu tu ngdn h+n,
- Phuong phdp lAp du phdng
- Chi phf ua
t
giim gi6 tfdu tu ngSn
6c;
- Chi phi khdc;
- Phuong phdp phen bd chi phi trtr tru6c;
vi thli gian
M loi thd thrrong mai;
8. Nguy€n t{c ghi nhan chi phi phii tri.
9. Nguy€n t{c vl phuong ph6p ghl nhAn cdc khoin drr phdng phii tri.
l0- Nguy€n tCc ghi nhAn vdn chi sd hilu:
- Nguy€n tic ghi nhAn v6n ddu tu cira chir s& hfru, thang du vo'n cd phdn,
- Phuong phdp
phAn
- Nguy€n t6c ghi nh{n ch€nh lQch ddnh gid lai
tii
vdn khdc cria
chi
sd hfiu
san.
tic ghi nhan chenh lech ty gi6.
- Nguy€n tic ghi nhAn loi nhuAn chrra phAn phdi.
ll- Nguy€n t{c vl phuorg phdp ghi nh{n doanh thu:
- Doanh thu b6n hing
- Nguyon
- Doanh thu cung cdp dich vrl
- Doanh thu ho+t d6ng thi chinh
- Ek anh thu hqp along xAy dung
12- Nguyen tdc
vi
phudng ph6p ghi nhAn chi phf
tii
chinh.
13- Nguy€n tdc vir phrrong ph6p ghi nhen chl phi thud thu nhep doanh nghiop hi6n hAnh, chi phi thu€-thu nhap doanh
nghicp hoan lai.
14- C6c nghi€p vu du phdng
15. Cdc nguy€n
rii
tlc vt phuorg
ro hdi ilodi
phdp k6to6n
khic
- PhAi thu v€ cd trtc vA
* Gid tri ghi s6 cria hing tdn kho ddng dC th6 chdp, cdrn
c6
* Ci{ tri hoen nhAp du phdng gitrn gid hang rdn
kho [ong nlrn:
* Cdc tnr&rg hgp holc su kien diln rt6n phii trfch
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c - Trinh
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4 - Tdnh bly tAi sen, doanh thu, kdt quA kinh doanh Iheo bQ ph{n ( theo linh vuc kinh doanh hodc khu
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12 ndm
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Doin VIn Quin
2010