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cAu KIM LOAI vA LAP MAy DAU KHi
Hfru Canb, plnreng Thing NhAt,'thanhph6
Tau

CONG TV CO PHAN KET

s6 2

THUYET MINH BAo cAo TAl CHiNH
Cac thuyit minh nay za ml!)tbl!)phqn
thanh

1.

Bao dio tid chlnh
tl'ii chinh k~tthUc
30/6/2015

MAll so B 09-DN

va

thiti vOi MD CaD teli chinh kern thea

:D~emim bo~t dOng eua doanb ngbi~p:
1- Hlnh tbuc sO'biru vAn
Cong ty cb phdn Ket du Kim loai va L~p may D!u khi (goi t~t la "Cong ty") la doanh nghi~p ducc
thanh l?p
Vi~t Nam thee Gi~y chimg nh~n
kY kinh doanh va dang kY thuS cong ty cB ph!n
sA 3500834094, dang ky IAndAungay 26 thang 11 nam 2009 do SO'K~ hoach va BclUtu tinh Ba Ria
Tau dp va dang ky thay dbi lfin thu chin ngay 25 thang 11 nam 2013.
Tai ngay 30 tMn~ 9 n~m 2015, v§n ~i~u J~cua Cong ty 1a 500.000.000.000 VND, duqc chia thimh
50.000,000
phan phOthOng, mOi co phan co m¢nh gia la 10,000 ThTD.
2- Linh

VI1C

kinh doanb : Xay l~p

3- Nganh nghS kinh doanh : Nganh

kiOOdoanh cua Cong ty Ia:

KMo sat, thi~t k~, ch~ t?,o, l~p d~t cac chan dS gHlnkhoan,
k~t du kim lo~i, cac b6n b~ chua
(xang dciu, khi hoa long, nu6c), biOOchiu ap l\IC va M th6ng eong ngh¢, thilh k~ kien true eong
trlnh, thiet
cO'khi eong trinh dan d\IDgva eong nghi~p;
Bao ta,onang cao

can b¢ cong OOankY thu~t chuyen

nganh;

Kinh doanh bAt d¢ng san; dAu tu xay d\IUg cae OOamay ch~ ta,o Ang thep, OOamay eh~ t?,o cO'
khf, thi~t bi ph\le V\l nganh dclukhi; dAutu xay d\IUg cang song, eang bi~n; ddu tu
d\IUg cae
khu cong nghi¢p; kinh doarlh van phOng OOa6;
San xuAtthi~t bi cO'khi pht)c Vt) nganh d!u khi, dong tau va kiOOdoanh eang song, cfmg bi~n;
Cho thue may moe, thi~t bi;
San xu§t V?t li¢u xay d\IUg;
Xay d\IUg eong triOOdAu khi (ngoai khai va tren dAtlien);
nghi~p, eang song, eang bi~n; xay d\IUgdo thj;

d\IUg cong trinh dan dt,mg, cong

Bong tau, dong gian khoan dAtli~n, ngoai biSn;
Kinh doanh V?t tu, thi~t bi xay d\IUg dAu khi; eh~ ta,o va cung e~p cac lo?i
kh6p nAi va cac ph\l ki~n ph\lc Vt) trong 1100 V\ICdAukhi, eong nghi~p;

thep, 6ng n6i,

Lip d~t h~ thAng thi~t bi cong nghi¢p, thi~t bi dieu khi~n, d¢ng hoa trong eong nghi~p, lap d~t
cac dUOngday tAidi~n, cae h~ thAng di~n dan d\lllg, cong nghi~p;
L~p th!m tra Mo cao dAu tu d\I an, d!u tu xay d\IUg cong trinh; l~p t6ng d\I toan, dv toan eae
eong trinh, l?p thAm tra thi~t k~ ky thu?t, thi~t k~ ban ve thi eong cong trinh dAukhf, dan d\lng,
cong nghi~p; quan ly d\I an; quan ly chAt luqng xay d\IUg cong trlOO;tu vAn d~u
l?p h6 sa
mai thAu va dilnh gia h6 So' dl,IthAu

eong triOO;khao sat dia hinh, dia chAt
th!m
tra t6ng dl,Itoan va d\I tom chi ti~tca.c cong trinh;
Ki~m tra va phan tich
Cung (rug

quan

ky thu~t;

ly ngu6n

lao d¢ng;
1


CONGTY co PHAN ICETcAu KIM LOAI VA LAp MAy DAu KHi
s6 2 Nguy6n Hiiu Canh, phuong Thfu1gNhdt, 'thimh ph6 Vung Tau

Bao clio tai chinh
30/6/2015

TROYET MINH BAo cAo TAl CHThlJI
B 09-DN
Cac thuy&t minh nay la m~t b(jpMn h9P thcmh va cdn du(!c d(Jcdang thai v6'i bao CGO tai chlnh kem theo

B6c x~p hang hca tai cang song, cang bi~n;
Hoat dQng dich vu h6 tro khac lien quan d~n v?n mi;
Mua ban xang
co;

dAu, khi d6t va cac

phfun co lien quan; mua ban cac chAthOitron, lam sach dQng

Kinh doanh va cho thue van phong lam
Kinh doanh cho thue kho tang, nha xucng;
Kinh doanh cho thue phuong ti~n v?n tal;
Giam sat eac cong tac l~p d{it thi~t bi cong trinh cang nghi~p; giam sat cang tac l~p d~t thi~t bi
cong trinh du<'mgday va TEA d~n 3SKV.
4- Chu Icy san xu&t , kinh doanh thOng thu<'mg : trong thm
khong qua 12 mango Ho~t dQng
chinh ella Cong ty Ia khao sat, thi~t k~ va
d\ffig: khao sat, thi~t k~, eh~ ~o, l~p d~t cae chan
d~ gian khoan, cae k~t e&ukim lo~i,...
£)~c diem ho~t dQng ella doanh nghi~p trong nam tAi chinh e6
Khong
6- CAutruc doanh nghi~p:

hUOng d8n Bao eao mi chinh:

ngay 30 thang 9 nam 2015, Cong ty c6 cae chi nhanh tr\IC thuQc sau:

nghi~p Xiiy l~p 1
- Xi nghi~p Xay l~p 2
- Xi nghi~p Xay l~p 3
- Xi nghi~p Dieh VV Cang
- Trung tam Thi~t k~

Trien khai D\I an.

TAng sA nhan vien coo Cang ty t~i ngay 30 thang 9 nam 2015 h\ 1.710 (31 thang
1.650).

nam 2014:

7- S61i~u so sinh: Th\Ic hi~n thong tu s6 200/201SffT-BTC ("Thong tu 200") pu~g din ap dvng
che dQ ke toan cho doanh nghi~p. ThOng tu nay c6 hi~u l\Ic cho nam t!i chinh bat dau vao ho~c sau
ngay 01 thAng 01 nam 2015. ThOng tu 200 thay th~ cho cac quy dinh v~ ch~ dQk€ toan doanh nghi~p
ban hanh t~eo Quy8t dinh s6 15/2006/QB-BTC ngay 20 thang 3 nam 2006 ella BQ
~hlnh va
Thong tu so 244/2009/TT-BTC ngay 31 thang 12 nam 2009 clla BQ Tai ehinh, do v~y mQt so chi tieu
s6 li~u tren Bang can d6i k~ toan cho
ho~t dQng tir 11112015d~n 30/9/2015 khong so sanh duQ'c
s6 li~u tuong (mg Clla nam 2014. Do d6 mQt s6 s6 li~u ella Bang
d6i k8 toan t~i ngay
31112/2014 duQ'ctrinh bay l~i theo huang din coo ThOng tu 200 eha phU hQ'Pv61 s61i~u ky baa eao
nay.
T

II.

Ky k~toan, dan vi tiSn t~ sft dyng trong k~toan:

Ky

toan nam: Bit dAutir ngay 0 III , k~t tMc vao ngay 31/12.
Bao caa tai ehinh nay duqc l?-peho ky ho~t dQng tir ngay 01 thang 01 nam 2015
09 nam 2015.
2

ngay 30 tMng


co

PHAN KE:TCAU KIM LOAI vA LAp MAy DAu KHi
S6 2 Nguy8n Hfru Canh, phueng Th~ng Nhit, 'thanh ph5 Vfmg Tau

CONG TY

THUYET MTh'HBAo CAO TAl CHlNH
MAU SO B 09-DN
Cae thuyit minh
/a
btl ph4n h9P thanh va can aU(fc doc a6ng thm vot baa CaDtai chinh kem thea

Don vi
III.

t~

dung trong

Chuin mve va ch~ 1- Ch~ <19 k@toan

toan : DAng Vi~t Nam (VND)

ap dl}ng :

ap dl}ng:

Ngay 22 thang 12 nam 2014, BQ
dll ban hanh Thong ill s6 200/201SnT-BTC ("Thong nr
200") huong dgn ap dung che dQ toan cho doanh nghiep,
nr nay eo hi~u hrc cho nam
chinh b~t d~u van hose san ngay 01 thang 01 nam 2015, Thong nr 200 thay th~ cho cac quy dinh v~
ch~ dQ k€ toan doanh nghi~p ban hanh then Quy€t dinh s6 15/2006/QD-BTC ngay 20 thang 3 nam
2006
BQ Tai chinh va Thong tu sb 244/2009nT-BTC
nam 2009 ella BQ Tru
chfnh.
Ban
dbc Cong ty dli ap dVng ThOng tu trong vi~e l~p bao cao
chinh ella Cong ty cho
ho~t dQngtir ngay 01 thang 01 nam 2015 d~n ngay 30 thang 09 nam 2015.
2- CO' sO'lip bao cao tiii cbinh
Bao cao tai ch(nh kern then dugc trlnh bay b~g D6ng Vi~t Nam (VND), theo
cic gia gbc va
phil hgp vai chuAn m\!,ck~ t03.n, ch8 dQk8 toan doanh nghi~p Vi~t Nam va cac quy dinh phap ly co
lien quan d~n
l~p va trinh bay bao cao chinh.
Bao cao tai chinh kern then khong nh~m phan anh tinh hinh tai chinh,
qua ho~t dQng kinh doanh
va tinh hinh hru chuyen tiSn t~ then cac nguyen t~c va thOng l~ k€ toan dugc cMp nh~ chung t~i eac
nuac khac ngoru Vi~t Nam.
IV.

Cac chinh sach k~ toan

Sauday la
1-

ap dl}ng :

chinh sach k€ toan cM yeu dugc C6ng ty ap dVng trong vi~c l~p bao cao tai chinh:

Ty gh\ h3i
k~ toan:

Cong ty ap ?Vng xu ly chanh l~ch
thea hll'6ng d~ cua Chufin m\!,ck~ toan Vi~t Nam sb 10
(VAS 10) "Anh hll'6ng
vi~c thay
tY h6i doai" va ThOng tll' s6 179/2012nT-BTC ngay 24
tMng 10 nam 2012 clla BQ raj chfnh quy dinh ve ghi nh~n, danh
ly khoan chenh l~ch ty
gia h6i doai trong doanh nghi~p. Theo do, cac nghi~p V\I pMt sinh
ngo~ t~ dugc chuyen d6i
thea ty gili t{ii ngay pMt sinh nghi~p V\I. S6 du cac khoan mvc ti~n t~ co g6c ngo~i te t~
k~t
tMc men dQ k~ toan dugc chuyAnd6i thea ty
t{ii ngay nay. Chenh l~ch ty
pMt sinh dll'gc h~ch
toan VaGbao cao k~t qua ho~t dQng kinh doanh. Llli chenh tech tY gia do danh gia l~i cac s6 dll' t{ii
ngay
tMc m.endQk~ toan khong dugc dUngde chia cho e6 dong.
CO!1gty eM y~u giao dich cae pMt sinh lien quan d~n gia h6i doai
Ngan hang thuong m~i c6

phan quan dQi( MB Bank)
2~ Nguyen tic xac clnh Utisuit th\fCt~ (un suit hi~u lIFC):

3


pRAN KET cAu KIM LOAI VA LAP MAy DAU KHi
sA 2 Nguy~n Hfru Canh, phuOng Thing Nh~t, 'thanh phA Vung Tau

CONG TY co

THUYET MTh'H BAO
Cae thuy€tminh

cAo TAl CHINH

bp pht,in h9P thcmhva

aWle a9c

Bao do tid ehfnh

thOi vCri bao cao tai chinh k£m theo

khoan muc dugc ghi
(Hii suAthi~u 19c) dung de chl~t khAudong tiSn d5i voi
doanh nghi~pdi
can vao tai suAtngan hang thuong
tai timg thai
vay.

3- Nguyen tAegbi nbin cae kboan ti~u va tmrng dm:mgti~n :
hang bao
ti~n tai quy, cac khoan ti~n gt'ri khong ky han, cac khoan ti~n
Ti~n m~t,tiSn gt'ri
nang
thanh
khoan cao, d~
ehuySnd6i thanh ti~n it rui ro lien
gt'ri c6 ~y h~n 1 tMn&
trio
quan den bien d¢ng ve
4- Nguyen tAek@tmin cae kboan diu tll'tili ebfnb:
Q,

Chii:ngkhodn kinh doanh

ChUngkhoan kinh doanh la
khoan chUngkhoan dugc Con~ ty n~m giu
m\lCdich d~utu va
sin sang da ban. ChUngkhoan kinh doanh duqc ghi nh~ bit dau illngay mua va duqe xac dinh gia
tn ban diu theo nguyen gia
chi phllien quan den giao dich mua chUngkhoan kinh doanh.
toan tiep theo, ch(mg
kinh doanh dugc xac dinh thea nguyen
trir cae khoan
giam ghi
khoan kinh doanh. Dl,l'phOnggiam gia chUngkhoan kinh doanh dugc trich l~pthea
quy dinh
ThOngtu s5 228/2009m-BTC ngay 7 thang 12 nam 2009 cua B¢ Tai chfnh "Hueng
d~n ch~ dt)trlch l~p va sir d\lng cae khoan dg phOnggiam gia hang tbn kho, t6n th~t cac khoan d§.u

tu tru chinh, ng pMi thu kh6 dOlva bAohanh
phfun, hang h6a, cong trinh xAyl!p
doanh
n~i~p" Thong tu s,5 89/2013m-BTC
8 n~ 2013 cua Be:>
Tai chinh v~vi~c
bOsung ThOngill so 228/2009m -BTC cac quy dinh ke toan hl~nhanh.

b, Cac khoiin

aau tIl' nilm giii din ngay dao hem

Cac khoan diu tu nim giu den ngay dao h~n la cac khoan dAutu c6 ky h~n c5 dinh cac khoan
thanh toan e5
ho~c c6 tha xac dinh duqc va Ban TAngGiam dbc e6 y dinh va e6 kha nang giu
den
dao h¥ll' Cae khoan dAutu n~m giu den ngay dao h¥Uduqe ghi nh~ bit dAu ngay mua
va dugc,xac dinh gia ban dAuthea nguyen ,va cac c,hiphi lien quan dSn giao djch mua cac
khoan dau tu, Thu nh~p lai tir cae khoan dilu tu nam giu den ngay dao h¥Usau
mua duQ'cghi
nh~n
bao cao ket qua hOliltdong kinh doanh tren cO'So' dg thu, Uti
huang truac khi Cong ty
giu dugc ghl giam trir vao gia g6c t~i thM
mua,
Dg phOnggiam
cac khoan diu tu nk
den ngay dao h~n duqc trich
dl,l'atren baa cao tru
ehinh gAnnhAtCong thu th~p duge

demvi nh~ dAuill. Ban T6ng Giam dbe Cong tin
tueng r~ng, khong c6 s\!'thay d6i dang k~ naa v~ bAocao tai chinh cua cae
ty nay so vOibao
cao tai chinh
nhAtCong sir d\ll1gd~ xac dinh d\I phOng,
anh huang trQngy~u den khoan
dg phong Cong ty da trfch l~p,

c, IJdu tU'vaocong (V con va cong ty lien kit
con 1i cac cong ty do Cong ty kiem soat. Vi~c
nay
duge khi Cong ty e6 kha
nang
soat ca.cehfnh sikh wi chfnh va ho~t
eua cae eong ty nh~n dftutu nh~mthu Gugc
ich tu ho~t
eua cac
nay,

4


CONG TY c6 pHAN KET CAU KIM LOAI VA LAP MAY DAU
s6 2 Nguy~n Hfru
phuong Thing Nhat, 'thanh ph6 VGng Tau

THUYET MINH
Cac thuyit minh

BAo cAo TAl CHiNH

la m()t b()ph4n h9P thcmh va

KHi

a(Jca6ng thai vm bao cdo tid chinh kem thea

Cong ty
kat la m{)tcong ma
ty co
hUOngdang
nhung khong phai hi
con
hay con~ ty
doanh coo Ceng ty. Anh hueng dang k~ th~ hi~n ~ quyen tham gia VaGvi~c dua ra
cac quyet dinh
chinh sach tai chinh va host dOng cua ben nh~n dau tu nhung khong co anh huong
v6 m~t kiSm sOIi1ho~c d6ng kiSm soat nhiIng chinh sach nay.
gbi nh~ ban dAu khoan dAuill VaG cong ty con, cong ty lien
theo
g6c. Cong chi
haeh
vao thu nh~p tren bao cao kat qua hoar dOng kinh doanh khoan duQ'c chia tir lQ'inhu~
tbuAn liiy k8 ella ben nh~ ddu tu pMt sinh sau ngay dAuill. Cac khoan khac ma Cong ty nh~ duQ'c
ngoai
nh~ duQ'ccbia duQ'ccoi 18phAn
h6i cac khoan dAutu va duQ'c nMn la kboan giam
trU ghi
&u ill.
Cac
con, cong lien k~t duQ'c trinh bay trong bang din d6i k8 toan

gia
khoan dl,!phOng giam
(n~u co). Dl,! pbOng
ddu ill VaGcong con,
cong lien k~t duQ'ctrfcb I~p thea quy dinh tSliThong tu
228/2009fIT-BTC ngay 07 thang
nam 2009 clla BOTai chinh ve "Huang d§.ncha dQtrich l~p va d\mg cac khoan d1)'phOng giam
hang t6n kho, tAn th§.t cac kho{m dAutl1 1Ai chinh, nh6a, cong trinh xay l~p tl;l-idoanh nghi~p", ThOng ill 56 89/2013fIT-BTC ngay 28 thang 6 nam 2013
clla B{)
chinb v8 vi~c sua dbi bb sung Thong tu s6 228/2009fIT -BTC
cac quy dinh v~ k~ taan
hi~n Mnh.
5- Nguyen tlic k~ toan nQ'phii thu :

Ng pMi thu Ia s6 ti~n co th~ thu

clla khacb hang boi,\ccac d6i tuqng khac. NQ'phai
bay thea gia tri gill s6 trir di cac khoan d1)'phOng nQ'phAithu kh.o doi.

dugc trinh

Cac khoan phAi thu dugc thea doi chi ti~tthea k:Y h'iln phai thll, dbi tuqng phii thu, IO'ilinguyen t~
pMi thu va cac
tb khac thea nhu cAuquan 19 clla
ty.
Vi~c phan lo~i cac khOtin pMi thu : PMi thu khach hang, pMi tIm noi b{), pMi thu khac duQ'Cth1)'C
hi~n theo nguyen tic :
a) PMi thu coo khach
: La cac khoan cong ng phai thu va tinh hinh thanh toan

khoan nphAithu clla Cong ty v6i khach
ti~n ban san phim, hang hoa, cung dp ca.c dich VI) •
b) PMi thu noi bQ : g6m cae khmin pMi thu
Cong ty va cac Chi nhanh tr1)'C thuOc
c) Phai thu khac g6m eac khofm pMi thu khong c6 tinh chAtthuong m~i, khong lien quan dan giao
dieh mua ban nhu cae kh6an pMi thu t'ilo ra doanh thu hO'iltdOng tai chinh nhu pMi thu v8 liii
ti~n
eAtuc, lQ'i nhu~n dugc chia;, pMi thu ve tien ph~t b6i thuemg, ...;cac khoan chi hQ ben
thu ba duQ'cquy€n nh~ l'ili
Khi l~p baa cao mi chinh, k~ t6an din eu ky h1;lncon l~i clla cae khoan pMi thu
phan lo~i cong nQ'
dai h~
ngful h'iln.Cac khoan {'hai thu Clla khaeh hang dugc chi ti~t mug, dbi ill~g,
noi dung
phiii
va ghi chep theo tUng Ian thanh tocae
ng, lo~i ng nhu tra dUng h~, khoan ng kh6 doi ho~e co kha
khong thu h6i duQ'c,
co can
, co bi~n phap xu ly d6i v6i khoan nQ'phai thu khong dei dugc ho?c phAi trfch l~p dl,!
phong pMi
kh6 doi
D\f phOng pbil tbu kh6 dbi
5


CONG TY co PHAN KET cAU KIM LOAI VA LAP MAY DAU
S6 2 Nguyen Hfru Canh, phuong Thing Nh~t, 1:hanh ph3 Vung Tau

KHi

Bao eae tid chinh
30/6/2015

B09-DN

THUYET MINH BAO CAO TAl CHJ1.."H
Cdc thuyJt minh nay la m(Jt b(Jph4n hap thanh va can

d9C dang thOi vOi bao cdo tai chinh kem theo

Du phong phai thu kh6 doi dUQ'etrich l~p cho nhtmg khoan
thu da qua han thanh toan ill sau
thang tra len, ho~e cac khoan phai thu rna ngiroi nQ'kh6 c6 kha nang thanh toan do bi thanh ly, pha
san hay cac kh6 khan tuong tu,
K~ toan xac dinh cac khoan phei thu thoa man dinh nghia ella cac khoan muc ti~n t~ c6 g6e ngoai t~
d~ danh gia ll?-i
khi l?p bao cao tai chinh.
6- Nguyen tic nghi nhin bang tan kho:
Hang tan kho duge xac dinh tren cO'So'
thAp hon giUa
va gia tn thuAn c6
th\lc hi~n
dUQ'e.Gia gbc hang tan kho bao gAm chi phi nguyen v~t li~u tf\le
chi phi lao d9ng tf\lC ti~p va
chi phi san xuAt chung, n~u co, d~ c6 duQ'c hang tAn kho a dia di6m
trl?-ngthai hi~n tl?-i.Gia gbc
ella Mng tAn kho duQ'c xac dinh thea phuong phap binh quan

quy~n. Gia tn thu&n co th8 th\le
hi~n duQ'cdUQ'exac dinh
ban u6'c tinh tru dic chi phi u6'c tinh de hoan tMnh san phAm cUng
chi phi ti~p thi, ban hang va phan ph6i phat sinh.
D\l phOng giam gia hang tbn kho clla Cong ty dugc trich l~p theo cac quy dinh k~toan hi~n hanh.
Theo do, Cong ty duQ'cphep trich l~p dl)'phong giam gia Mng tAn kho 16i thO;, hOng, kern phAm eh~t
va
tmOng hQp gia g6c
Mng tAn kho cao hon gia tri thuAn co the thl)'Chi~n duQ'c t9.ingay
k~ttMc nien d9 k~toano
7- Nguyen tic k~ toan va kb~u hao TSC:D,TSC:Dthue tai chinh, B§t tlQngsan tl~u til, XDCB:
Tid san

c6 tljnh hii'u hinh va kh§n hao

Tai san c6 dinh hU'uhinh dugc trinh bay thea nguyen gill.tru gia tri hao mon lUy k~.
Nguyen
till san c5 dinh huu hinh bao gAm gia mua va toan b¢ cae chi phi khae
d~n vi~c dtra tai
VaGtr~g thai
sang su d\lng.
Nguyen
xu!tthlJC

quan trl)'e ti~p

tai san c6 dinh hU'uhinh do W lam, W xay d\lDg bao gAm chi phi xay d\lDg, chi phi san
pMt sinh
chi phi l~p d~t va chSiYthu.

san. c6 dinh hU'uhinh dugc khAu hao thea phuong phap dUOng
u6'c tinh, C\lth~ nhu sau:

2015
(So nam)
Nha cua, v~t ki~n truc

5 - 30

Maymoc,

5 - 15

bi

5 - 10
3-7

Phuong ti~n v~n tid
Thi~t bi van phong
Thuetai san
6

d\la tren tho; gian hU'udl)l1g


co pliAN KET cAu KIM LOAIvA. LAp MAy DAu
S6 2 NguySn Hihi Canh, phuOng Th~ng Nhftt, 'thanh ph6 Viing Tau

CONG TY

MINH BAocAo TAl cHiNH
Cdc thuyit minh nay Iti m(jt b(Jpht)n hap thanh va

KHi

Bao cao tili chinh
k~tthue
30/6/2015

MAU so B 09-DN

raovsr

aU(Jcape a6ng thai vOi brio cdo tai chinh kem theo

MQt khosn thue duge xem la thue tai chinh khi ph!n 100 cac quyen 19i va
ro ve
htru tai
san duge ehuySn sang cho nguoi di thue, TAtea cac khoan thue khac duge xem Ia thue host dQng.
Cong ty gill nh~ tai
thuS tai chlnh hi tiii san ella Cong ty thea gia tri hop 1y ella tai san thue tai
thai di~m kh6i d!u thuS tai san ho?e thea gia tri hien tai ella khoan thanh toan ti8n thue t6i thiau, n~u
gia trj m\y thdp hon. Ng phai tra ben eho thue tuong tmg duge ghi nh~ tren bang can d6i k~ toan
nhu mQt khoan ng pMi tra v8 thue tai chinh. Cae khoan thanh toan ti~n thue duge chia thanh chi phi
tai chinh
khoan phai tra ng g6e nh~m dam bao l~ la1 su~t dinh ky c6 dinh tren du ng con II.li.
Chi phi thu!
ehfnh duge ghi nh~n vao
qua ho~t dQng kinh doanh, trir khi cae chi phi nay tnrc

tiSp hinh thfmh nen tai san di thu!, trong truemg hgp do se dugc v6n bOa thea ehinh saeh k~ taan
Cong
chi phi di vay.
Cae tai san di thue tai ehinh duge khAuhao tren thm gian h11ud\mg uae tinh tuong tv nhu ap dl,mg
vai tai
thuQe h11ueua Cong ty, cl,lth8 nhu sau:

2015
(So nam)
5 -15

May moe, thi8t bi

5

Phuong ti~n v~n tal
Tal san

c3 (fjnb vo binb

va Im§u bao

Tai san e6 dinh vo hinh th~ hi~n gia trj quy8n sir dl,lflgdAt va phfuJ m~m may tinh, duge trinh bay
theo nguyen gia trir gia

hao mon luy k~.

Cong ty quy€n dl,lng 1.218 m2 d!t vo thm h~ va 307,6 m2 dAtv&ithm hl.ln dVng Ia 34 nam
tl.liApGo
xl Tan Dong, huy~n

C6ng Dong, dnh Ti~n Giang va 3.570,9
d~t v&ithm h~
sir dl,lng hi 32 nam ~j s6 2, NguySn H11uCanh, phuemg Th~ng NhAt, thanh ph6 Vung Tau, tinh Be.
Ria - VGngTau,
Quy8n
dl,lllgd~t eo thm h~n duge phan b6 thea phuong phap dubng thing d\ffi
dl,lflg16aAt Quy~n sir dl,lngdAtvo thm h~ khong tinh khAu hao.
Phdn m~m may tinh
thing trong vong 3 nam.

thai gian sir

nh~ ban dAuthea gia mua va duge khAu haa thea phuong phap duemg

B't t'l9ng san (fAu ttl'
B!t dQng san d~u tu Ia phfuJ di~n tich
clng I va clng 2 eua cong trinh Khu phuc hgp chung ell'
cao de van phOng tl.li 2, NguySn Huu Canh, phuemg Th~ng Nh§.t, tMnh phd Vung Tau do Cong ty
n~m
nh~m ml,ledich thu 19i tir vi~c eho thue. B§t dQng san d.:1utu duge trinh bay thea
gia

7


co PHAN KET cAu KIl\1J LOAI vA LAp MAy DAu
S6 2 Nguyan HO:uCanh, plnrong Thing NhAt,'thanh ph6 VUng Tau

CONG TY

THUYET MINH BAo cAo TAl CHiNn
Cac thuyit minh
ta m9t b(l ph~n hap thimh va cdn ilu(),cdoc

KIll

B09-DN
thili vai bda cdo tai chinh kern theo

tri hao men lily kS. Nguyen .gia bAt o¢ng san·o§.u tu t1,r xay la gia
ho?c cac chi phi lien quan true ti~p cua b!t o¢ng
d~u nr,
BAtdQng san
tu duQ'c khAu hao
tinh trong vong 30 nam,

Bao Clio tid chinh
30/6/2015

quy8t toan

phuong phap duong thkg dua tren thoi gian htru

trinh

troc

T6ng
tich bAt d¢ng san hi~n dang cho thus tai 30/9/2015 Ia: 976,64m2, nguyen
9.554.038.689 d6ng, gia tri con lai 8.449.956.609

Chi phi xay dl}'ng co ban do' dang:

tn

Cac tiU san
qua trinh
dung phuc vu muc oich san xu~t , cho thue, quan
ho?c eho
bAt crr ml)C oieh mlo khae oUQ'cgill nhan thea gia g6c. Chi phi nay bao g6m chi phi dich VI) va chi
phi Uti vay co lien quan phil hQ'Pv6'i chfnh sach k~ toan cua Cong ty. Vi~c tinh khAu hao cua cac taj
san nay oUlle ap d\lI1ggi6ng nhu cae tM san khac, b~t o~u tu khi tai san 6' van tr~g thai sAnsang
d\lng.
8- Nguyen t~c k~ toan thu~ thu nh,p hoan I~i:
thu nh~p hoan l?-i oUQ'ctinh tren cae khoan chenh l~ch giua gia tri ghi s6 CO' sa tinh thu~ thu
nh~p cua
khoan m\lC tal san ho~c cong nQ'
bao cao tai chinh va duQ'c ghi nh~ thea phuong
pbap bang can d6i k~ toano Thu~ thu nh~p hoan l{li phai tra phai duQ'c ghi nh~ cho cit ca cac khoan
chenh l~ch t~ thcri con
san thu~ thu nh~p hoan l~i chi dUQ'eghi nh~ khi eh~c cMn co du
nhu~ tinh thu8 trong tuong lai d~ khAutm dic khoan cMnh l~ch t~ thm.
ThuS thu nhap hoan l~i duQ'cxac dinh theo thu~ suAtd\! tinh se ap d\lI1gcho nam
san duQ'cthu h6i
hay nQ'pMi tra dUIlCthanh toano Thu~ thu nh~p hoan l~iduQ'c ghi nhan van bao cao kSt qua ho~t
o¢ng kinh doanh va chi ghi van
cM sa htru khi khoan thu~ d6 c6
quan d8n cac khoan m\lC
duQ'cghi {hAngvan v6n cM sa htru,
Tai san thuS thu nh~p hoan l~ va nQ'thuS thu nh~p hoan ll;liphai tra duQ'c btl tru khi Cong ty c6
quy~n hQ'Pphap

bu tru giua tai san thuS thu nh~p hi~n hanh vOi thu8 thu nh~p hi~n hanh phai n¢p
va khi cac tai san thu8 thu nh~p hoan l~i va ng thuS thu nh~p hoan l~ phai tra lien quan t61 thu8 thu
nh~p doanh nghi~p duQ'c quan ly bOi cung mQt cO'quan thu8 va Cong ty
d\! dinh thanh toan thuS
thu nh~p hi~n hanh tren cO' thu~.
9- Nguyen t~c k~ toan chi phi tra trU'()'c:
Chi phi trn tru&c dai hl;lnbao gbm khoan
h@.nkhac,

tra tru6'e

8

thue h? t~g va cac

chi phi tra tru&c dai


CONG TY CO PHAN KET cAu KIM LOAI VA LAP MAy DAU KHi

phuOng Thbg Nh~t, "thimhph6 Vung Tim
THUYET MTh"11BAo cAo TAl CHiNE!
bp phgn hap thimh va
Cao thuyit minh
ill

Bao cao tai cbinh
30/6/2015

B09-DN

tlu9'C

tlang thm voi bao cdo tili chinh kem thea

Chi phi thuS ha
Sao Mai B~n Dinh vcr! s6 ti~n 107.135.643.174 VND, duoc phan b6
vao bao cao k~t qua hoat d¢ng kinh doanh trong thai
thue (49 nam) tir ngay 16 thang 9 narn
2010.
phi
tnnrc khac bao g6rn
tri cong cu, dung cu, linh
lo~i 006 dil xu!t dung
co
nang dem hli 19i Ich kinh t~trong tuong lai cho Cong ty
thm han tir rnQt
Cac chi phi nay dugc v6n hoa dum hlnh thuc cac khoan
truce dai han va dugc phan
b6
bao cao
qua hor,ttd¢ng kiOOdoanh, sir
phuong phfip duang th~ng thea
quy dinh
k~ toan hi~n hanb.

Cac khoan
coi

Nguyen tic k~ toan OQ'pbai tra :
Ng pMi tra dugc

nh~n va trinh bAytren bao cao till chinh khi co du. di~u ki~n
ch~n IACong
ty se phai dung m¢t lugng ti~n chi ra d~ trang trai cho nhilng nghIa V\l hi~n ~i rna Cong ty pbai
thanh toan
khoan ng pbai tra do dugc
dinh mQt cach dang tin c~y.
Cac khoan ng pMi tra dugc thea doi chi
thea k:Y h:,tnphai tra, d6i tugng pMi tni, lor,tinguyen t~
phai tra
va
y~u t6 khac thea yeu cAuqu{m I$' ella doanh nghi~p.
Pbai
khac g6m cac khoan phai tra khong co tinh thuong m?-i, khong lien quan d~n giao djch mua
ban, cung cApbang bOa dich V\l: cac khmln phai
lien quan den chi phi till chinh OOupMi tra v~ lai
yay, c6 tuc pMi tra, chi phi hor,ttdQng dAutu tal chiOOpMi tra; Cac khoan phiUtra khong mang tinh
thuong m?-iOOuphai tra cac khoan BHXH,BHYT,BHTN,KPCD, ...
K~ toan can

ky h?-n con
Bao cao till chiOO.
Khi co
ngay

clla cac khoan pMi tra d6 phan lo?-iIAdAi h:,tnho1).cng~n h?-n kill l~p

b&ngchUng cho th~y mQt khoan tAn thAt co kha nang ch~c chk xay ra,
khoan phai tra thea nguyen
tMn tr<,mg.

Ca~ khoan ph~Htra tbOa man diOOngrua cua
cu6i
kill l~p Bao cao tAi chinh
10- Nguyen tAc ghi nh~n yay

va. nQ'phiH tra

khoan m\lC tiSn t~ c6 g6c ngo~i

toan ghi

oo~

te dS daOOgia lr,ti

thue tiii chinh :

C6ng ty thea doi chi ti~t ky h~n pbai tra ella cac khoan yay. ng thue tai ehiOO.Cac khoan co thO; gian
tnl ng hon 12 thling tir thm di8m l~p bao cao
chinh dugc triOObay hl yay va ng thue tai ehfOO
dai h?-!l.Cac khoan den h:,tn trong
12 thang ti~p thea k~ til tho;
bao cao !Ai chiOO
dugc trioo bay la vay va ng thue
chiOOngk h~n d~ co ke hor,tchchi tra.
D6i vcri khoan ng thue tiii chfOOt6ng s6 ng
Cllakhoan thanh toan tien thue t6i thi~u ho1).c

phan aOOt6ng s6 tiSn dugc tiOObAng gia trj hi~n t~i
tri hgp 1y ella tai san thue,

C;n phi di vay ~ugC
OO~!1vao chi phi san xu~t, kinh doanh trong nam pMt sinh, trir khi dugc
~~a /, ~~y d~nh ,Chuan ml,l'Cke toan
phi di vay". Theo do chi phI di yay lien quan trl,l'C
tlep den Vl~Cmua , dau tu
dvng ho?c san xuat nhilng
san
rn9t thai gian tuong d6i dai
9


co pRAN lcET cAu KIM LOA! vA LAP MAy DAu KHI
se 2 NguySnHfruCanh, phuOngThang NhAt,'thanhph6 ViingTau

CONG TY

Bao cao tlli chinh
Cho kY tai chinh k8t thuc ngay 30/6/2015

Tinh Ba Ria - VfingTau, CHXHCN Vi~tNam

THUYET MINH BAo cAo TAl CHINH
MAU 86
Cdc thuyit minh mzy la m(jt b(jphan hap thanh va can du(!c doc cl6ng thOi veri bao cao tai chinh kem theo

B 09-DN

hoan thanh dira vao sir dung hoac kinh doanh duoc cong vao nguyen gia tai san cho den khi tai san
d6 duoc dua vao su dung ho~c kinh doanh, Cac khoan thu nh?P phat sinh tir viec dAutu tam thoi cac

khoan yay duoc ghi giam nguyen gia tiii san c6 lien quan .Bbi voi khoan yay rieng phuc vu viec xay
dung tai san cb dinh, bit dQng san dtiu tu, Uii yay duoc v6n hoa k~ ca khi thOi gian x§.yd\illg dum 12
tMng.
11- Nguyen t~c nghi nhl}nchi phi phai tra :
Phan anh ca.C khoan pMi tra cho hang bOa dich V\l da nh~n dugc tir ngum ban ho~c da cung cftp cho
nguai mua trong kY bao cao nhung thgc t8 chua chi tra do chua du chUng tir, hoa aan , dugc ghi
nh~n vao chi phi san xdt, kinh doanh cua ky bao cao. Chi phi trich truac con phan anh chi phi tnch
truac lai yay phiii tra trong truOng hgp yay tni lai sau.
12- Nguyen tie va phuong pbap ghi nhin cae khoan dt,rphOng phai tra :
Dg phOng phai tra augc ghi nh~n khi tMa man cac ai~u kien : Cong ty c6 nghTa V\l nO'hien tl;li(
nghTa V\l pMp ly ho~c nghTa V\l lien am) do k€t qua tu mQt sg kien dli.xay ra; Sg giam sut vS nhUng
19i fch kinh t€ c6 th~xay ra dAnd8n vi~c yeu cAupbiii thanh toan ngrna VI) ng; Bua ra duO'cm9t uac
tinh dang tin C?y v~ gia trl nghTa V\l ng d6.
Gia tri ghi nh?n Clla m9t khofm dg phong pbiii tra 1a gia tTldugc uac tinh hgp
se phiii chi d~ thanh toan nghTa VI) nO'hien tl;lit~i ngay k~t tMc ky k8 toano

ly nhit

vS kh6an ti~n

Kpoan dg phO?g phai tra dugc l~p ,tl;lithm di~m bao cao tai chinh. ~ruOng hgp s5 dv phong ph~i tra
can l~p (] kY ke toan nay 100 han so dl,l'phong phiii tra ali.l~p (] ky ke toan truac chua sir dvng het thi
s5 chenh l~eh nay auge ghi nh~n via chi phi SXKD Clla ky k~ toan d6 va nguO'c l~i s6 dl,l'pMng phai
tni can l~p (] kY k~ toan nay nh6 han s6 dv phOng pbiii tra aa l~p (] kY k8 tothl s5 cMnh l~eh m\y pMi auO'cMan nh~p ghi giam chi phi SXKD cua ky k8 toan d6.
Bbi v6i dl,l'phOng phai tra v~ bao hanh cong trin? xay l~p dugc l~p eho tUng eong trinh ,xay l~p tI;li
thai diem ghi ~~ quyet toan Cong trinh xay)ap. TruOng h~ so dl,l'phOng phai tra ve bao hanh
cong trinh xay Hip da l?p 100 han chi phi thl,l'cte pMt sinh thi so chenh l~nh duO'choan nh~p vao thu
nh~p khac.
Cae khoim dl,l'phOng phai tni eua Cong ty g6m: Dv pMng baa hanh cong trinh; dl,l'phOng trg cAp

thoi viec thea quy dinh eua phap lu?t; Dl,l'phOng kinh phi baa tri cae can he? chung eu
Cae khoan dV phung phai tra, daanh nghi~p dUQ'Cghi nh~n vao chi phi quan ly, rieng abi vai khoan
dl,l'phOng phai tra vS bao hanh san pham x§.ylip dugc ghi nh~n vao chi phi chung cua cong trinh.
13- Nguyen tic ghi nhl}ndoanh thu chua tht,rchi~n:
Doanh thu chua thvc hien dugc ghi nh~n nhu khoan ng phii tra cua cong ty cho khach hang khi
Cong all.nh?il ti~n ella khach hang nhung dich V\l chua 14- Nguyen tlc ghi nhin doanh thu, thu nh~p khae:
Doanh thu ban hang augc ghi nh?il khi a6ng thai tMa man tftt ca nam (5) dieu ki~n sau:
10


co

d'>NG TY
PnAN KET CAu KIM LOAI VA LAP MAY DAU KHI
S6 2 Nguy8nHiiu
phuong Thing 1\111l1t,
'thanhph6 Vfing Tau

THUYET MINH SAO CAO TAl CHlNH
Cac thuy€t minh nay la m9t b9 ph(in hop thanh va

tllJC tl6ng thOi vOi baa caa tai chinh kim thea

(a) Cong da chuyen giao ph!n 100 rui ro va lQi Ich
libn voi quybn sa hUll san ph~m ho~c hang
hoa cho nguOi mua;
(b) Cong ty khOng con n!lrn gift quyen quan ly hang hoa nlnr ngiroi sa hUll hang hoa ho~c quyen
kiem
hang

(c) Doanh thu dugc xac dinh nrong d6i chic ch~;
(d) Cong ty se thu diroc Igi ich kinh t~ tir giao dich ban hang; va
(e) Xac dinh duoc chi phi lien quan den giao dich ban bang.
Doanh thu cua
dich v~ cung cAp dieh vu duoc
nh~ khi k~t qua ella giao dich 06 auge
dinh rnQt eaeh dang tin e~y, Tru&ng hgp giao dich
cung cftp djch V\l lien quan d~n nhibu ky thi
doanh thu augc ghi nh~ trong ky
k~t qua ph!n cong vi~c aa hoAn thanh t~i ngay Cllabang can
d6i k~ toan clla kY do. K~tqua Cllagiao dich cung cApdich V\l dugc xac dinh khi tbOa man tAtea b5n
(4) di8u ki~n sau:
(a) Doanh thu dugc xac dinh tuong dbi chic chin;
(b) Co kha nang thu dugc lQi ich kinh t~tir giao djeh cung cApdjeh V\l d6;
(c) Xae dinh augc ph!n eong vi~c da hoan thAnh t~i ngay eua bang can obi k~ toan; va
(d)
dinh augc chi phi pMt sinh cho giao djeh va chi phi a~ hoan thanh giao dich cung cApdich
V\l

06,

Doanh thu ill chuy~n nhugng bAt dQng
B6i vOi bit dQng san rna Cong ty ban sau khi ali xay
d\ffig hoan tAt, doanh thu va gia v6n dugc ghi nh~n khi phAn 100 rui ro va lQi ich lien quan d~n bAt
dQng san d1lduge chuy~n giao sang nguOi mua.
Doanh thu tir hgp d6ng xay d\ffig ella Cong
hgp d6ng xay d\ffig (xern chi
duOi day).
tien

dugc

nh~ thea chinh sach k~ toan ella Cong ty V8

duge ghi nh~ tren cO' sa d6n dch, duge xac dinh tren s6 du eae tai khoan tien gfri

llii

suit ap d\ll1g,
L1liillcae khoAn d~u tu duge ghi nh~ khi Cong ty c6 quybn nh?n khoan laL
Thu nh~p khac h\ cae khoan thu nh~p ngoai hOl.ltdQng sim xuit kinh doanh clla Cong nhu : Thu
nh~p tir nhugng Mn thanh 1yTSCD ; Thu
duge ph~t do khll.ehhang vi ph~m hgp d6ng; Thu ti8n
b6i thuang ella ben thu ba d~ bu d~p eho!Ai san bi t6n thAt (Thu ti~n bao hiem duge b6i thu&ng, ...);
Khoan ti~n thuOOg Cllakhaeh hang lien quan d~n tieu thv san phAm hang bOa khong tinh trong doanh
thu"" ,
15- Nguyen tic

kS toan

ghi van hang ban:

Gia vAn hang ban bao g6m t~t ca cae ehi phi co lien quan tlVc ti~p d~n vi~e t~o ra doanh thu trong
ky, Gill.
hang ban duge ghi.nh~n khi khoan doanh thu tuong (rug dugc ghi nh~,
11


CONG TY CO PIlAN RET cAu KIM LOAI VA LAP MAy DAU KHi
S6 2 NguySn Htru Canh, phucng Th!ng Nhftt, 'thimh ph6 Vfing Tau

Tinh Ba Ria - Vfing Tau, CHXHCN Vi~t Nam
Cho

Bao cao tai chinh

kY tal chinh kBt thuc ngay 30/6/2015

so

THUYET MIl\"JIBAo cAo TAl CHlNH
MAu
B 09-DN
Cdc thuyit minh nay fa miJt biJpMn h(TJJthanh va cdn ilU(!c il(Jc il6ng thoi viii baa cdo tai chinh kem thea
16- HQ'p dang xiy dung:

Doanh thu va chi phi cua hop d6ng xay dung dugc ghi nh~n thea 2 tnrong hop sau:
(a) Truong hop hop d6ng xay dung quy dinh Cong ty diroc thanh toan thea ti~n dOk~ hoach, khi kSt
qua thuc hi~n hop d6ng xay dung diroc uoc tinh mQt each dang tin c~y, doanh thu va chi phi lien
quan dSn hop d6ng dugc ghi nh~ nrong ling voi ph~n cong vi¢c dii holm thanh do Cong ty tg xac
dinh vao ngay l~p bao cao tAi chinh ma khong ph1,lthuoc vao hoa don thanh tOM theo ti~n dQ k8
hOl,l.chda l~p hay chua va s6 ti~n ghi tren hoa don la bao nhieu.
(b) TruOng hgp hgp d6ng xay dgng quy dinh Cong ty dugc thanh toan thea gia tri kh6i luqng thgc
hi¢n, khi kSt qua thl,l'Chi¢n hgp dang xay d1,l1lgdugc xac dinh mQt cach dang tin c~y va dugc khach
hang xac nh~n, doanh thu va chi phi lien quan dSn hgp d6ng dugc ghi nh~n tuong ling v&iph~n cong
vi¢c da hoan thanh duQ'ckhach hang xac nh~ trong ky dugc pMn anh tren bOa don da l~p.
Phk cong vi¢c da hoan thanh dugc tinh b~ng ty l¢ phk tram giua chi phi pMt sinh cua phAn cong
vi¢c da hoan thanh tI;li ngay k8t tMc ky k8 toan so v&itbng chi phi dl,l'tmin cua hgp d6ng, ngol;1itrir
truang hgp chi phi nay khong tuong duong v&i phAnkh6i luqng xfty lllp dil hoan thanh. Khoan chi
phi nay co thS bao g6m cac chi phi ph1,lthem, cac khoim b6i thubng va chi thuang thl,l'chi¢n hQ'P
d6ng thea thOa thu~n v&ikhach hang.

Khi k~t qua thl,l'chi¢n hgp 06ng xay dgng khong th~ ougc u&ctinh mot cach dang tin c~y, doanh thu
chi ougc ghi nh~ tuong ouong v&i chi phi cua hgp d6ng oa pMt sinh ma vi¢c oUQ'choim tra la
tuong 06i chlle chlin.
I>ai vOi doanh thn ban bAt d9ng san eiia cong ty
man 5 ( nam ) di~u kien sau:

la ehii

dAn tll': BuQ'c ghi nh~ khi d6ng thm thOa

_Bit oOng sim oil hoan thanh toan bo va ban giao eho ngum mua, doanh dii ehuy~n giao rui ro va lQ'i
fch glin li€n v&iquy~n so' hO:ub~t oQngsan eho nguOi mua;
_Doanh nghi~p khong con nllm gill quy€n qulin 1:9'b~t d¢ng san nhu nguai sa hO:ubAtdong san ho~e
quy~n ki~m soat b~t dong san.
- Doanh thu ougc xae dinh tuong 06i chlle chin;
_Doanh nghi~p da thu ougc ho~e se thu ouge I'll feh kinh t~illgiao dieh bAtdong san;
- Xae dinh ouge chi phi lien quan d~n giao dich bit dong san.
17- Nguyen t~c va phll'O'Ilgphap ghi nMn chi phi tiH chinh:
Tit ea cae chi 'phi Uii vay, cae khoan 16phat sinh khi ban ngol;1it¢ va 16ty gia h6i do:Hdugc ghi nh?D
vao bao cao ket qua hOl;1td¢ng kinh doanh khi phit sinh
18- Nguyen t~c ghi nh~n chi phi quan ly doanh nghi~p:
12


CONG TY CO PHAN KET CAU KIM LOAI VA LAP MAy DAU KIll
S6 2 Nguy~nHiiu Canh, phtrong Th~ngNh~t,'thimhphBVung Tim
Tinh Ba
CHXHCN
Nam
Cho

THUYET Mlr.,'Ii BAo cAo TAl CHINH
Cac thuy€t minh
ia
thanh

va

Bao cao tai chinh

tai chinh k8t thuc

30/6/2015

so

MAD
B 09-DN
thtJi V67 bao cao tai chlnh kem thea

du:
phi quan Iy doanh nghi~p duoc ghi nh~ van bao
qua heat dQng kinh doanh trong Icy khi
cac khoan chi phl d6 khong dem l;;ti19i Ich kinh t~ cho Cong ty trong cac ky heat d9ng sau,
ca cac chi phi quan ly chung cua Cong ty nhu chi phi luong nhan vien
xa Mi, bao hi~m 9
bao hi~m thAt nghiep, kinh phi cong dosn cua nhsn vien
Chi phi v~t li~u van phong, cong cu lao dQng, khau hao TSCf) dung cho quan

19 cong ty, Bao hi€m

19 doanh
19 doanh nghiep;
"lS""VfJ,

mon bai; khoan l~p dv ph6ng phai thu kh6 d6i; dich V\l mua ngoai ( di~n nuac, di~n tho~i, fax, bao
hi8m tai san,
n6,,,.) ;
phi b~g ti~n
(ti~p khach, h9i
Chi pm quan 1y
Cong ty dugc then dOl chi
thea tUng
dung chi
cae chi phi
qufm 19 chung cua C6ng ty dugc ghi nh~n van bao cao k~t qua ho~t dQng kinh doanh khi pMt sinh.

va

19 - Nguyen tAc
phll'ong phap ghi nh~n chi phi thu~ thu nMp doanh nghi~p hi~n hanh, chi
phi thn~ thu nh~p doanh nghi~p hoan Il)i:
Chi phi thu~ thu nh~p doanh nghi~p hi~n hanh la 86 thu~ thu nh~p doanh nghi~p pMi nQPtinh tren
thu nh~p chiu
nam va thu~ suAtthu~
nMp doanh nghi~p hi~n haOO.
Chi pm thu~ thu nh~p doanh nghi~p hoan l;;ti 13. thu~ tIm nh~p doanh nghi~p se phai
trong
tmmg lai pMt sinh tir
Ghi
thu~ thu nh~p hoan l~i phAi tra trong nam; Hoan nh~p thuS thu

nh~p hoan l~i pMi tra
ghi nh~n tir cae nam tnrac.
Khong bU trir chi pm thu~ thu nh~p DN

V.

ThOng tin

b6 sung

cho cac khoan

hanh

m1}C trinh

chi phi thue TNDN

bay trong bang din dai

kS toan:

1 Ti~n:
w

1. Tien

Cuoi

-T~n~t

- TiSn glri ngan hang
- Cae khoan tuong (fuO'ng&n
CODl!
Cac khoan tuong (fmmg tien phan anh

cae khoan ti€n giri ngan hang co

2 - Cae khoan diu tll' tid ehinh :

30

sau:

9 nam 2015,86 du

ky

352,135,867
46,611,083,120
43,600,000,000
90,563.218,987

khoan dftu tu tid

Diunam

339,883,685
116,506,854,368
267,800,000,000
384,646,738,053

h~n kh6ng qua 3 tMng.


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CONG TY CO Pl:iAJ'lKET cAu KIM LOAI VA LAp MAy DAu
S6 2
Hilu
phuang Th&ngNhfrt, 'thimh ph6 Viing Tau

KHi
MAU so B 09·DN

THUYET MINH BAo cAo TAl CHLl'\lH
Cdc
mink nay la m(Jtb(J pht)n hap thanh va

Chfl7C

doc

aang thili vot bdo cdo tai chinh kem theo

Hiiu

- Tai ngay 30/9/2015
TSCf)
(the chdp quy8n
Canh,P.Th!ng Nh~t,
Vung Tau)
dS ch~p, c~mc6
12.562.126.666 VND (tai ngay 31112/2014: 12.909.372.444 VND)

the

10 - Tang giim Utisin

c8 djnh thue tid chfnh :
IVhiy _6c

Kbo ..n _yc

sa

I

sa dO' cu6i Da_

16,491,491,502
71,597,273,135

39,119,879,670

32,477,393,465

luy ki§
2,404,91.7,634

d ... dliu na_

13,647,982,796

11,243,065,162

5,741,267,598

2,846,985,673

2,894,.281,925

u hao trong ni!ltn

sa dv

55,105,781,633

16,491,491,502

- TIu.>tili cbinh t:rong nllrn

sa

Tang c~ng

39,119,879,670

15,985,901,963

dO' dliu nlUn

Gia 10rih.... _on

PbU'o-ng 10iin vr
t:ruyt
10biChhi

.

.

19,389,250,394

5,299,199,559

14,090,050,835

- T",i ngay diu narn

1.3,580,984,329

27,876,814,508

41,457,798,837

- T",i ngay cu6i narn

27,178,193,906

25,029,828,835

52,208,022,741

cu61 Ha_

Gi.. 'tri con I.. cu .. TSCD thue TC

11 - Tang, giim bAt dOngsin diu ttl':
Kboanmye

sa dlunam

Tang trong nam

Giam trong nam

sa eUGinam

a) Bit d9ng san aliu ttr cba tbue

Nguyin gia bi1t d9ng san dAu ttr
• Nha van pneng
Ghi tri hila mon lily

ka

- Nha van phong

5,934,491,758

- NhA vlin phong

.

9,554,038,689
9,554.038,689

5,934,491,7:58

3,619,546,931

587,538,929

383,007,342

587,538.929

383,007.342

970,546,271

213,807.185

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