Báo cáo tài chính quý 1 năm 2014 - Công ty Cổ phần Kết cấu Kim loại và Lắp máy Dầu khí

TONG CONG TY CO PHAN XAY LAP DAU Kill VII' NAM
C.TY CO PHAN KET CAU KIM WM& LAP MAY DAU Kill

Biki so 07
MAU SO B 01-DN
Ban hanh theo QD s6 15/2006/QD-BTC
ngay 20/3/2006 eila BO truong BTC & TT 244/2009-BTC 31/12/2009

BANG CAN DOI Kt TOAN
Ti ngay 31 thang 3 nam 2014

PHAN: TAI SAN
TAI SAN
1
A - TAI SAN NGAN HAN (100 = 110+120+130+140+150 )
I. Ti&I va cac khoan ttromg dtrang ti'en

N1,:ii
SO
2

St) Ctiol kj,

Sti dAu nam

4

5

100

741,754,010,162

668,285,439,913

110

222,591,336.580

312,101,990,052

33,091,336,580

119,101,990,052

189,500,000,000

193,000,000,000

3,175,781,713

3,175,781,713

I. Tin { TK 111;1121;1122 )

111

2. Cac khOan tucmg dircmg tin (1K 1123;1124;128 )

112

II. Cac khOan din ttr tai chinh ngin han

Thu) 't
minh
3

120

vol

V.02

1.Dauti.rnganhan(TK 121;128)

121

5,050,000.000

5,050,000,000

2. Dv phOng giarn gia chirng khOan du ar ngan han (*)

129

(1,874,218,287)

(1,874,218,287)

III. Cac khoan phai thu ngin hen.

130

402,582,791,301

252,058,151,796

I. Phai thu khach hang (TK 131 )

131

390,936,158,297

250,354,344,081

2. Tra trtrac cho ngtred ban ( TK 331)

132

11,403,396,057

1,567,197,071

3. Phai thu nOi bO' ( TK 136)

133

-

4. Phai thu theo tin dO ke hoach hop dOng XD (TK 337) 134

-

5. Cac khoan phai thu khac (1K 1385;1388;334;338)

135

6. Dcr phong cac khoan phai thu kho doi (*)(TK 139)
IV. Hang eon kho

5,053,751,481

4,947,125,178

139

(4,810,514,534)

(4,810,514,534)

140

88,753,988,772

98,620,931,942

88,805,754,030

98,672,697,200

1. Hang tOn kho (1K 151;152;153;154;155;156;157)

141

2. Dir ph6ng giam gia hang ton kho ( *)(TK 159)

149

V. Tai san ngn han khac

V.03

V.04

(51,765,258)

(51,765,258)

150

24,650,111,796

2,328,584,410

1. Chi phi tra till& ngan han (TK 142)

151

2,018,940,096

911,181122

2. Thud GTGT &roc khau trir (TK 133)

152

20,344,843,445

-

2. Cac kh6an thu6 phai thu ( TK 333)

154

3.Tai san ngan han khac (1K 1381;141;144)

158

2,286,328,255

1,417,403,288

1

V.05


B- TA! SAN DA! HO (200 = 210+220+240+250+260 )

200

I. Cac khoan phai thu dhi

210

1 • Phai thu dai han cCia khach hang

211

2. V6n kinh doanh a cac dun vi trt,rc thuOc

212

3. Phai thu dai han nOi bO

213

V 06

4. Phai thu dai han khac ( TK 244;338 )

218

V.07

5. Dr phong phai thu dai han khO doi (*)

219

II. Thi san c6 dinh

220

874,092,518,955

747,711,118,410

742,468,272,569

663,424,322,071

671,491,902,693

1. Tai san c6 dinh him hinh

221

- Nguyen gith ( Tk 211)

222

818,443,093,220

815,304,758,675

- Gia tri hao mon Illy k (*) ( TK 2141)

223

(155 018,771,149)

(143,812,855,982)

2. Tai san c6 dinh thue tài chinh

224

34,451 287,794

35,545,959,658

- Nguyen gid ( TK 212)

225

43,551,531,680

43,551,531,680

- Gia tri hao mon lily ke' (*) ( 2142 )

226

(9,100,243,886)

(8,005,572,022)

3. Tai san c6 dinh v6 hinh

227

18,992,581,406

19,929,485,404

- Nguyen gia ( TIC 213 )

228

25,856,790,262

25,856,790,262

- Gia tri hao mon lily ki (*) ( Tk 2143 )

229

(6,864,208,856)

(5,927,304,858)

4. Chi phi xay dung ca ban da dang ( TK 241 )

230

30,842,927,139

15,500,924,814

131,460,896,457

131,624,246,386

125,833,039,457

125,996,389,386

III . BAt d(ing san din tu.

241

- Gia tri hao mon 10y k (*)

242

1. DAu

vho Cong ty con ( TK 221 )

V.10

Vii

250
251

2. Dau tt.r vao C6ng ty lien kit, lien doanh (1K 222;223)

252

3. Dau ttr dai han khac ( TK 228)

258

4. Dr phong giam gia ching khoan du ttr dai han (*)

259

V . Thi san dhi han khac

V.09

240

- Nguyen gia

IV. Cac khoan du ttr tai chinh dai han

V.08

879,172,014,867

V.13

260

1. Chi phi tra truck dai han (1K 242 )

261

V.14

2. Tai san thud thu nhap h6an lai (TK 243)

262

V.21

3. Tai san dai han khac (TK 244)

268

5,627,857,000

5,627,857,000

270

1,620,926,025,029

1,542,377,958,868

TONG CQNG TAI SAN ( 270 = 100 + 200 )

2


PHAN: NGUON VON
NGUON VON
1
A - NO PHAI TRA ( 300 = 310 + 330 )

I. No. ngin hqn
I. Vay va no ngin han (1K 311;315 )
2. Phai tra ngtr6i ban ( TK 331)
3. Nguoi mua tra tin Mr& (1K 131)
4. Thu6 va cac khOan phai n0p Nha n.rOc (1K 333)
5. Phai tra cong nhan vien ( TK 334)
6.Chi phi phai tra (1K 335)
7. Phai tra nOi bO ( TK 336 )
9. Cac kh6an phai tra, phai nOp khac (TK
138;338;344;451;141)
10.Du phong phai tra dal han
II. Quy khen thuang, phtic lot Quy thuang ban dial
ha.nh Cty ( TK 353 )
II. No. dai hall
1.Phai tra dai han ngtx6i ban ( TK 331)
2. Phai tra dai han nOi b0
3. Phai tra dai han khdc
4. Vay va na dai han ( TK 341;342)
5.-chu6 thu nhap Man lai phai tra
6. Du phong tro cap mat vi0c lam
7. Du ph6ng phai tra dai han
8. Doanh thu chtra thuc hi0n (TK 3387)
9. Quy phat tri6n khoa h9c va cong ngh0
B - VON CHU SO HIITU ( 400 = 410 + 430)
I. V6n chii sir Mtn
1. Von ct&u tu dm chu se). hOli (TK 411 )
2. Th4ng du von c6 phAn
3. Vo'n khac dm chu se. hau
4. C6 phi6u qi.Iy ( *)
5. Chenhl0ch danh gia lai tai san (1K 412)

6. Chenhl0ch tj/ gia h6i dOai (1K 413)
7. Quy du tis phat tri6n ( TK 414)
8. Quy cikr phong tai chinh (1K 415)
9. Quy khac thuoc von clul soy him
10. Loi nhulan sau thu6 chua phan ph6i (1K 421 )
11. NguOn win dau fix XDCB
12.Quy 118 try sap x6p doanh nghi0
x
II. Nguon
kinh phi va cac qtly khac
---- ---2. Ngu6n kinh phi (1K 461)
3. Ngutm kinh phi (la hinh thanh TSCD
TONG CQNG NGUON VON ( 440 = 300 + 400)

3

MA
SO
2
300
310
311
312
313
314
315
316
317

Thuyet

minh
3

319

V.18

V.15

V.16
V.17

SO du nam

SO cu6i kji
4
978,232,147,518
791,531,000,699
237,627,129,886
201,632,772,519
250,839,389,316
7,761,923,963
31,864,527,121
52,521,674,832
-

5
• 920,486,492,791
732,771,333,290
272,826,122,559

124,114,384,075
250,803,628,795
22,933,181,285
17,858,047,493
35,857,813,499

4,455,520,463

1,250,858,985

320

-

323

4,828,062,599

7,127,296.599

330
331
332
333
334
335
336
337
338
339

400
410
411
412
413
414
415
416
417
418
419

186,701,146,819
174,738,724,284
2,801,215,353
9,161,207,182

187,715,159,501
-

V.19
V.20
•V.21

420

642,693,877,511
642,693,877,511
500,000,000,000
56,028,359,763

14,007,089,941
72,658,427,807

421

-

V.22

174,738,724,284

2,801,215,353
10,175,219,864
621,891,466,077
621,891,466,077
500,000,000,000

56,028,359,763
14,007,089,941
51,856,016,373

422
, .

430
432
433
440

V.23

1,620,926,025,029

1,542,377,958,868


CAC CHI TIEU NGOAI BANG CAN DOI ICE TOAN
CHI T1EU
1.Tai san thud ngoai

Thuyet
minh

Sto cif& 1.6/

Sii au nam

24

2. Vat tu, hang Itha nhan giCt h9, nhan gia cOng
3. Hang h6a nhan ban h9, nhan kji gi:ru, kji mot
4. Ng khO dai da )(Cr IS/

5. Ng9ai t' cac I9ai ( USD )
6. Dix than chi si,r nghi9p, dtr an

NGUtiI LAP BIEU

4

1,071,178,245

1,071,178,245

1,082,063.59

1,114,069.20


TONG CONG TY CO PHAN XA.' Y LAP DAU KHE VII- NAM

Ban hanh theo QD se) 15/2006/QD-BTC

C.TY CO PHAN KET CAU KIM LOA! & LAP MAY DAU

ngay 20/3/2006 ctia B truOng BTC

BAO CAO KET QUA HQAT BONG KINH DOANH
QuS7 I - Nam 2014
MA

CHI TIEU
1

so

Thuyit
minh

2

3

01

VI.25

NAM 2013

NAM 2014
KS, bao do 1

Lup ki

KS, bao dm 1

Luy kE

4

5

6

7

123,774,126,689

123,774,126,689

122,745,159,334

122,745,159,334

1,028,967,355

1,028,967,355

+ Doanh thu XL

339,805,802,816

357,203,901,377
•
. __
339,805,802,816

Doanh thu DV

17,398,098,561

17,398,098,561

0

0

0

0

357,203,901,377

357,203,901,377

123,774,126,689

123,174,126,689

304,998,254,520

304,998,254,520

84,639,378,740

84,639,378,740

+ Gia von XL

292,315,939,771

292,315,939,771

84,319,638,674

84,319,638,674

+ GO von DV

13,009,740,933

13,009,740,933

338,503,785

338,503,785

-327,426,184

-327,426,184

52,205,646,857

52,205,646,857

39,134,747,949

39,134,747,949

I. Doanh thu ban hang vã cung cAp dich ye

4

2. Cac khOan giant trir

,
3. Doanh thu than vi ban hang va cung cap clichvy
(10 = 01-02)

02

10
11

4. Gig vim hang ban

•

VI.27

+ Gio vOn CC vOt tu. + TB nOi bO
5. Lei nhuin gAp vi ban hang vi cung cap dich
(20=10-11)

VI

357,203,901,377

20

-18,763,719 -18,763,719

6. Doanh thu heat Ong tai chinh

21

VI.26

2,826,443,035

2,826,443,035

1,339,011,537

1,339,011,537

7. Chi phi tai chinh

22

VI.28

11,243,928,402

11,243,928,402

19,439,953,140

19,439,953,140

- ---- -- Trong do: Lai vay phai tra

23

11,186,732,329

11,186,732,329

19,371,920,430

19,371,920,430

8. Chi phi bin hang

24

0

0

9. Chi phi quan IS/ doanh nghiep

25

17,059,879,294

17,059,879,294

14,060,375,019

14,060,375,019

10. Lei nhuhn than tir heat Ong KD130=20+(21-22

30

26,728,282,196

26,728,282,196

6,973,431,327

6,973,431,327

11. Thu nhAp khac

3!

413,322,098

413,322,098

163,458,919

163,458,919

12. Chi phi khac

32

434,670,215

434,670,215

257,091,667

257,091,667

13. Lei nhuAn khac (40=31-32)

40

-21,348,117

-21,348,117

-93,632,748

-93,632,748

14. TAng 191 nhuhn kE than trtrtfrc thud ( 50 = 30 +40 )

50

26,706,934,079

26,706,934,079

15. Chi phi thud thu nhAp DN hien hanh

51

VI.30

5,904,522,645

5,904,522,645

6,879,798,579
6,879,798,579
- — --- -- — -1,806,237,002

1,806,237,002

16. Chi phi thui thu nhAp DN hban loi

52

VI.30

0

0

17. Lcri nhutin sau thuE thu nhhp doanh nghiep

18. Li co ban wen cifo phiEu ( *)

NGLI.61 LAP BIEU

5

(

60

20,80Z411,434
.. _..

- (1

ICE TOAN TRU'ON

416

0

20,802,411,434

5,073,561,577

416

379

5,073,561,577

Lap, ngay 4 thángO7 neim 2014
GIAM DOC

379


U)
NOD
0
r
N

CD
C)
CD0)

N.
"cr
C
0
1.0
co
e)

OD
00
CO

OD
CO
CO

"7
, (...
'
Cr

,
."".
=
.
- c%
,
,--.
Cr

r
LO
0
dr
0
co
,--

N- CO CO
N dt" dlCO N-- N-N CO CD
NI 71- "Cr
N CO CO
CT) L6 Lo
N di- diCO---

co
LCD
05
CO
CO

CD r
h- CD
CD ,
CO r
LO r
r N
"1- CO
CO ,CO CO

r

N.
00
LO
N
a)

r
CO
r
r
0
'I'
Ls)
LO
CO

0
N-CD
rCO
,""
,NCO

'

OD

CD

L6
Lo
CO
'Cr
,'Cr

NN-CO
N
0
":1-

"Cr
CO
N--

r
'cr
NCO
CO
Nr
0)
.cr

"Cr CD
0 CD
co o
CS) 0
OD 0
r 0
N-- r

CO
7r

LO
NOD
hNCO
N
0
'Cr

U)
NCD
"cr
CO
N-

CD
0
CD
CD
CD
0

c\

,—

,-qr--

V'

o
co

0
(o)
o

CO
N,OD
71-

CS)
r
N.CC)
'I"

0
CD
r

LC)

10 0
N- 0
0 0
71- 0
CO 0
NO
N NCO
co

1

0
0
CD
0
o

N0
00
CO
N

N 00
N
cr)
CN 1

N
N
,(A

LO
CO
CD
0)
CD
0
-clLO
0)

LC)
"Cr
CO
N
N
LID
7r
0
OD

CD
0
CD
0
0
0
co

'

'

'

'

a)
00
CO

r
r
LO
c
'cr
o
co
T-

'
■
(o) N- N- CD NN- o a) o o
CD r Lc) o co
CO r N 0 CO
U) r CO CD N
r NNOCO
7.r c") N I co N
N
CO r N
<-co_ <9 OD
,--N
a;

N- CO
N. I ,zr
CO N-N CD
N 1 dN CO
ai I U)
N diCO TCO CO

CO
cr
NCS:)
dr
CO

'

in
CO
N
r
CO
CO 1'
CO
01
N

CD

U)

dr

N(0

Lo Lo
0 CD
N-- N-0 0
N N

OD 0)
71- I 'cr
0 0
0 0
'cr 'cr

N I c-

.,CO
r
v0
VLO
LO
CO

N0
,CO
1,N00
r
.

.

U)
CO
0
0)

0
0

7r
1.0
0)
N
0)
CD
LO
0
r
CO
CO
CO
(.0

I

'

" LO
N-

00

a)
00
CO
r
r
CO
d

'Cr
o
oo
T-

C)
Cr) 1
0)
N.
Cr
d
0
Lo 1
el

COI

clan k'

S6' cOn p ha i n 6p

S6 phat sin k ky

hao cao

G
(0•
=

'

,- sr
LO
0
d0
co
N---

a)
r
N
'cr

r-0)
CO
CO

LO
N-

'cr
CO

0
0
0
CD
CD
0
co

U)
71'
CO
N
N
U)
71•
0
a)
LO

'

CO
N
0
N
CO
"zr
N
CO
CO
N--

'

'

r-0)

NNCO
N
I CD
I .1-

r
'cr
NCO
CO
NrOD
'Cr

CD
CO

r 0
•ct N-

CD
0
N

CO CO
OD Cr
Lo CO
T- N
1—
0 LO LO
COCO'cr
CO N

'cr 'cr
CO N-N LO
r LO
CD OD
NN

-1-

N

'cr
CD
CO
OD
OD
,-N--CO
"cr

NCO

0

00
CO

CO
CO

CD

CD

'

d•

LO

ct
0
CO

CD
0
0
0
N
71-

71'

h-

CD

0

(X)

CO

CO N
CO N
N-- r
r "cr
,-- N
CD CO
r l CO
N

1-..
N
cr)
r

0
In
Cr)
N”.
N
00
N:
CO
0

N- CO
CD "Cr
N OD
71- CO
CO CO

'cr NN N
'cr I CO
00 CO 1

71'
No
OD
OD
LO
r
NCO
-1
N- I

,-

Lo

0

OD
CS)
in
•,Nco
r-

LO
•cr
o
CO

CO
d'
N.
N
01
I -1
%.-

CD

CO

CO
N0

CO
Tr

CD
CD
CD
CD
CD
N
7r

CO
CID

CO

CO •
'cr
1---'cr
N--U)
N

U)
N

CD
Nr
71-N.U)
Lo
0)
N

CO

0
r
CD
NCO
N

0 CO
N CO
N CO
r 4'Cr NN •:11CO- N.-co 1 Lr.)
N

00
CO
op
Nr
r
0
r
N

0 N-- CO LO 0
LO CD 'I' N N-CY) ...
N cs) (...c)
r cr CO OD •ci,--N CO O`
CO Cr N- 0 LO

N.

CO
o
wi

" N
CO
U)
CTI
CO
CO
CI
"Zr
.1.

N

N

N. I

Ls5

CO
CO
U)
CO
N
N.-CD
CO
,-

'

(0
c0 i
rCO
CO
•cr
N-

CO

.Zr CO I CO I C)

COCONN
c...5

CO
CO
"Cr
N<4.
NLO
N

i

v—

11,363,002,400 I

LO
r-OD
CD
r
N

'

35,427,913(044 I

N
O
r
CO

NN:

NLO

CD C)
0 C6

0
(-0

0
CO

0

CD
CO

CD
CD

4
J44,627

CO

'

35,427,913,044

01

N
CO

23,373,870,817 I23,417,044, 627

Icy

S6 cOn p h ai n6p

cuoiIcy
,„_,
`0•
=
•...-E,'

N
CO

C)

—
. c7j 1

_c.,
I

(...)

,0
O

7: ,,,,
0

•ct
tVJ .0
--- z.
E- ,O
c) cL,... E-C3 LD
(.D

.__
(CC. ,
a
t. ..,3,
_a
,- ...c _0
L- = ,_

(D
.'-4 ,,:1)

'C,

CD
,
•

,?_.0

I z.

,1
_,
-

....a

7_—
:
',G.) ,I) ,<0.)

,,C)

,
=

z,

1,
-_,
-•

,,, 1

.1::

H
H 1 H
H
L■
'''
E■
(
I
•
CZ)
I N
I
■
••.
,....
rn
'71..

'-*

1 E's''

1

,_:-.
,

1 GD

I

r*

.--

F
L
•

H
•

C-

•<<1.)

-

=

,-

H I H
1
, ,

in

,-.

cd
...
,0
Fa ''r0
01..)• b.()
_c
,%-■
a:
= ?«)
X
?I 00 <8
,;:: =
-E_ •- P P

- ,c, (0. •--' ..a, ._,
,,
a a ._
(-_-_, `.......
...,,
‹ct. T. ..-E-- Z _C
'.' ccl 0
-7-_r_
0
W

H , --- H. -<,.. = z = ..-- -ct E —

1

c>0

,

'

F
L
•

cs-,

"7

,6

,c1)

,
H
.

H
•

1.

MGM

,-,-., ,o.• <2• -1.
,..., .-, — a.
,co 0_ al_ <0.

=
'8 ,
.7.,

z ,,,t

,Ci 1 0.0
=

•o

,o -c...) a
_-!_,
= z-- =
= a., •(cc
,,,,,z •(cc -0.
• (c(s -.=". ....J ,,,,
-_

a_
.•(L).
_
,-

=
c.).•,..,

CTs

TONGCONG

T U. 01/1/20 14D EN31/3/20 14

P h An II : TINHH INHMIX HIVNNGHIA VUVOI NHA N UOC

SO ghat sin k lily Ice

rz.,
(0.
•....
K.?,
1--,
,...,
cip

CO
CO
OD

..- "a3
,:1)
--= -rZ

'''
c
A-

Ca

021

=.3
. __,
■
-r( ,C71
0 nct
0 ,Ct
0 E
.7-;
■
-.
r•-•
,
P.•••■

cp

—

I

C-1
•

=
I

N -

—

N

r-,l 4


TONG C.TY CO PHAN XAY LAP DAU KHI VItT NAM
C.TY CP KET au KIM LOA! & LAP MAY DAL, KHi

PHAN III - THUE GTGT DOC KHAU TRif, HOAN LAI, MIEN GIAM
QtY 1 - N'AlVI 2014
CHI TIEU

Ma

Ky bao cao

so
A
1- Thut GTGT ducfc khau trir
1. Se) thud GTGT con dirgc khau trir, con dupc [loan 141 dau kji
10
11
2. S6 thud GTGT disgc khau trir phat sinh
3. S6 thud GTGT da khau trir, eta haan14.1, thud GTGT hang mua tra
lai

12
. & khong ctuvc khau tit. ( 12= 13+14+15+16 )
Trong dói
13
a, S6 thud GTGT da khau trir
14
b, S6 thud GTGT da hoan Iai
c, S6 thud GTGT hang mua tra lai, giam gia hang mua
15
d, S6 thud GTGT khong dupe khau trir
16
4. S6 thud GTGT con chive khau trir, con &rot haan lai cu6i kjf (
17= 10+11-12)
17
11- Thud GTGT duvc Man 10
1. S6 thud GTGT dugc Man lai dau kji
20
2. S6 thud GTGT dugc }loan lai Oat sinh
21
3. S6 thud GTGT da h6an Iai
22
4. S6 thu'd' GTGT can dtrqc !lean lai civil ks, (23=20+21-22)
23
HI- Thud GTGT dtnyc gram
1. S6 thud GTGT con thrgc giam dau kS'
30
2. S6 thud GTGT cluKfc giam phat sinh
31
3. S6 thud GTGT da ctugc giam
32

4. S6 thud GTGT con &ivy giam cu6i 14 (33=30+31-32)
33
IV - Thut GTGT hang ban nOi dia
1. Thud GTGT hang ban nOi dia con phai n'Op dau kj/
40
2. Thud GTGT dau ra phat sinh
41
3. Tht4 GTGT dau vac da khau trir
42
4. Thud GTGT hang ban bi tra Iai, bi giam gia
43
5. Thud GTGT dupc giam tilr vao scS thud phai nOp
44
6. Thud' GTGT hang ban n(Si dia da nOp vao ngan sach NN
45
7. Thud GTGT hang ban nOi dia con phai Op cu6i kjf
46
( 46 = 40 + 41 - 42 - 43 - 44 - 45 )

LAP

7

ICE TOAN TRU'

Lily kt tir dau
nam den

26,657,074,336

26,657,074,336

6,312,230,891

6,312,230,891

6,312,230,891

6,312,230,891
-

20,344,843,445

20,344,843, 445
-

-

14,004,920,705
12,457,577,637
6,312,230,891
-

18,040,511,389
2,109,756,062

14,004,920,705
12,457,577,637
6,312,230,891
18,040,511,389

2,109,756,062

Ngay.15— thang nam 2014
GIAM DOC


TONG CONG TY CO PHAN XAY LAP DAU KIllN,ICT NAM
C.TY CO PHAN KET CAU KIM LQAI & LAP MAY DAU KHI

CHUYEN TIEN TE

BAO CAO

( Theo phrron plop gian dip)
Quj, I

- Nam 2014
Dan vi
Nam 2014

CHI TIEU
Sii

KS' bio cao

Lay kI nam

KS, boo cao

IND

Nam 2013
Lily ke nam

I - Uri' CHUYEN TIEN TU. HO SXKD

1. Lai nhu'an trarirc thue

01

26,706,934,079

26,706,934,079

6,879,798,579

6,879,798,579

13,237,491,029

2. Dieu chinh cho cic khOan
- Khau hao TSCD

02

13,237,491,029

13,214,384,644

13,214,384,644

- Cac khean du Phong

03

-

-

-

- Chenh lAch ty gia h6i cloai chua thuc hi'An

04

-

-

• (Lai) tir heat Ong du tu

05

(2,824,273,859)

(2,824,273,859)

• Chi phi lai vay

06

11,186,732,329

11,186,732,329

(1,339,011,537)
19,371,920,430

(1,339,011,537)
19,371,920,430

08

48,306,883,578

48,306,883,578

38,127,092,116

38,127,092,116

- (Tang) cac khOan phai thu

09

(171,898,739,009)

(171,898,739,009)

(52,771,460,423)

(52,771,460,423)

- (Tang)/Giarn hang ton kho
- (Giam) cac khoan phai tra (khong ban g6mlai vay
Phai tra & thue thu nhap DN phai nem)
- (Tang) chi phi tra truOc

10

9,866,943,170

9,866,943,170

(16,284,194,543)

(16,284,194,543)

11

94,816,097,834

94,816,097,834

(18,472,338,262)

(18,472,338,262)

12

(944,409,045)

(944,409,045)

(1,509,969,975)

(1,509,969,975)

- TiAn Jai vay da tra

13

(7,670,224,393)

(7,670,224,393)

(12,663,045,963)

(12,663,045,963)

(9,122,328,807)

(9,122,328,807)

(2,331,317,168)

(2,331,317,168)

3. Lqi nhuijn tir HDICD trtrik thay (Ili von Itru Ong

- ThuA thu nhap doanh nghiAp da neip

14

• TiAn thu khac tir heat Ong kinh doanh

15

- Tien chi khac tir hot Ong kinh doanh

16

(2,111,210,000)

(2,111,210,000)

Lieu chuyin lib, thuhn tir HDKD

20

(38,756,986,672)

(38,756,986,672)

-

_
(65,905,234,218)

-

(65,905,234,218)
-

H- LUU CHUYEN TIEN Tir HO DAU TU.
1. Tien chi de mua sam, xay Ong TSCD va cac tai sat; dai han
khic
2. Tien thu tir thanh ly, nhmong ban TSCD va cac TS dai han
khac

21

(18,480,336,870)

(18,480,336,870)

(6,362,064,678)

(6,362,064,678)

23

_

3. Tien thu h6i cho vay, ban Iai cac cong cu no ctia don vi khac

24

-

4. Tin chi dau tu gOp v6n vao don vi khac

25

-

5. Tin thu lai du tu, c6 Um va loi nhuan dupe chia

27

2,925,662,743

2,925,662,743

1,649,011,537

1,649,011,537

Lint chuyin din iha/in tic iwat dOng iiiiu ur

30

(15,554,674,127)

(15,554,674,127)

(4,713,053,141)

(4,713,053,141)

10,726,600,000

10,726,600,000

III - WV CHUYEN TIEN Tfr HO TAI CHiNH
1. TiAn thu tir nhan v6n Op dm cac c6 &Mg

31

2. Tien chi tra Op cho cac chu ser hat,, mua lai co phiAu cua DN 3
da phat hanh

_

2. TiAn vay ngan han, dai han nhan &roc

33

24,924,632,750

24,924,632,750

36,372,788,076

36,372,788,076

3. Tin chi tra no g6c vay

34

(57,917,243,956)

(57,917,243,956)

(10,584,547,000)

(10,584 ,547,000)

4. Tin chi tra no thue tai chinh

35

(2,206,381,467)

(2,206,381,467)

(1,964,476,672)

(1,964,476,672)

5. C6 tfic da tra cho cac c6 clang

36
(35,198,992,673)

34,550,364,404

34,550,364,404

(89,510,653,472)

(36,067,922,955)

(36,067,922,955)

312,101,990,052

101,016,113,926

101,016,113,926

Lwu chuyin din Mull n tic heat Ong thi chinh
—
Lwu chuyen tin than trong ky (50=20+30+40)

40
SO

(35,198,992,673)
.
(89,510,653,472)

Tien VI cac khoan twang dircrng tin t6n du ky

60

312,101,990,052

Anh huerngctia thay d6i tj, aia h6i doai quy d8i meal to
Tien va twang dircvng tier' cuOi ky (70=50+60+61)

NGUtIl L.P BIEU

61
.

70

222,591,336,580
222,591,3357580
64,948,190,971
0
0
5500834%
KE TDAN TRIRING
CLAM DOC

7:
CONG TY

CA

CuxfHtaN

1k_
ze; vA U%P MAY

KET CAU KIM LOA

DAU
8

T.13.1%0'

-0

64,948.190,971


TONG LONG TY CO PHAN XAY LAP DAU KHI NUT NAM

Ma u s6 1509 - DN

C.TY CO PHAN KET CALI KIM LQAI & LAP MAY DAU KID

Ban hank theo (2D 15/2006/QD - BTC ngay 20/03/2006

BAN THUYET MINH BAO CA 0 TAI CHiNH
Qui I - Nam 2014

LDdc diem host done dia doanh nghiep
1. Hinh thee se hdu von : aing ty co pan, &roc thanh lap tai Viet nam theo Giay chang nhan DKKD va Clang ky thue ding ty
co phan se 3500834094, Bang Icy Ian dau ngay 26/11/2009 do SO k6 hoach va dau tit tinh BRVT cap, clang ky thay d6i lan thtI 9
ngay 25/11/2013
2. Linh vdc kinh doanh chinh: Gia ding lap rap k6t eau kim loai va ldp may
3. Vgn diet' le c6 dgn 31/3/2014: 500.000.000.000 dung, dacic chia thanh 50.000.000 co phan 016 thong, rn8i c6 phln c6 menh
gia 10.000 dell
4. Tai ngay 31/3/2014, ceng ty c6 ac chi nhanh sau:
- Xi nghiep XL 1
- Xi nghiep XL 2
- Xi nghiep XL 3

- Xi nghiep dich vu ang
- Trung tam thiet k6 va trien khai

an

II. 10 kg toan, &In vi den to sti dung trong ke tan:
1.Nien do k6 tan: Bat au 1/1 k6t thtic 31/12
2. Ddn vi den to dacic SD trong k6 tan : VND
Theo nguyen t6c gig g6c va phi) hop yeti cac chugn mac ke tan Viet nam, He thting k6 toan Viet nam va cac quy dinh hien
hanh c6 lien quan tai Viet nam
III. Chan rink va Chg de kg tan ap dung :
1. Chg de kg tan ap dung : Ap dung theo QE) s6 15/2006/QD-BTC ngay 20/03/2006 vacdc thong tit hadng den saa dcii be
sung ch6 de k6 tan DN cda BTC, Lat ke. tan & cac chugn mac k6 tan ZIA' ban hanh
2. Tuyen aye tan the Chan mite k'g loan va the de kg toan : Bao cao tai chinh du'cic lap va trinh bay pha hOp vdi cac
chain nnic k6 tan va ch6 de k6 tan doanh nghiep Viet nam.
3. Hinh thtic se' kg tan ap dung : Chang to ghi s6
IV. Cdc chinh sach ke toan ap dung :
1. Nguyen tAc ghi nhan cac khan tier' va cac khan Ming du'clng tign: Tien mat, tin gai ngan hang, tin Clang chuyen, cac
khan au tti nggn han , c6 kha nang thanh khoan cao, de danh chuyen (16i thanh den va it rill ro lien quan d6n viec bi6n Ong
gia tri
2. Di pheng phei thu kh6 dei : Dade trich lap cho nhang khan phai thu da qua han thanh tan ta 6 thang tra let, hoac ac
khan pal thu ma ngaoi nd kh6 c6 kha nang thanh tan do bi thanh ly, pha san hay ac kh6 khan tang 01
3. Nguyen tgc ghi nhan hang thn kho :
Nguyen tac ghi nhan hang ten kho : theo gia g6c hang ton kho bao g6m chi phi mua + chi phi ch6bi6n + ac chi phi lien quan
trite ti6p khac pat sinh de c6 hang ton kho tai thtii diem hien tai.
- Phacing pap xac dinh gid tri hang ton kho cu6i ky : Binh quan gia quy8n
- Phu'dng pap hach toan hang ten kho : theo phacing pap ke khai thadng xuyen
- Lap dui phong giam gia hang ton kho : Dacic trich lap thee cac quy dinh k6 toan hien hanh. Trlich lap dq phOng giam gia
hang ton kho 18i thdi, hong, kern phgm chgt va trong traOng hop gia g6c ctia HTK can hOn gia tri thuan.c6 the thttc hien dttdc
tai ngay k6t thdc nam tai chinh

9


4. Nguyen t6c ghi nh#n va Mau hao TSCD;Bal &Ong sin au tu'
- Nguyen t6c ghi nh4n TSCD heu hinh , v8 hinh : Then nguyen giki trif giki tri hao men luy ke; Nguyen gia TSCD hGu hinh
bao gOm gia mua va man 1)0 cac chi phi lien quan trac tiep ci6n viec (Ida tai san vao trdng thai san sang sit dung.
Nguyen giki tai san co dinh hUu hinh do ta lam, ttt XD bao gem chi phi XD, chi phi san xukrt thu'c t6phat sinh Ong chi phi lap
dat va chdy Chit
TSCD h3u hinh ditdc kh‘u hao theo phadng phdp du'dng thang data tren thdi gian hgu dung u'dc tinh , cu the:
Tit 5 nam den 30 nam
+ Nhom nha caa vat kien true
+ Nhem may mec thiet bi
Tit 3 nam den 15 nam
+ Nhem phong tien van tai
Tit 5 nam den 10 nam
TAY 3 Liam de-n -6 nam
+ Nhom thilt bi quan ljt
- TSCD vo hinh : The hien gid tri quyen sa dung da-t va phan mem may vi tinh, dttoc trinh bay theo nguyen gia trit gid tri hao
men
Cong ty.co quyen set dung I.218m2 &it vo thdi han va 307.6m2 da-t vdi thdi Ilan 34 nam.tdi Xp GO lac, xa Tan Wing, Huyen
GO Cong Deng, tinh Tien giang va 3.570,9m2 da't vdi thdi hip sit dung la 32 nam tai 02 Nguyen Hau C'arth - P. Thang 1 - Tp.
Wing tau. Quyen sit dung dfit c6 thdi han dude phan b6 theo phong phdp &Ong thang claa troll thdi gian sit dung 16 dcit.
Quyen sa dung &It vo thdi han khong tinh kha-u hao
Phan mem may tinh dadc ghi nhan ban dau theo gid mua va daoc kh6u hao then phtning phdp &tong thEng trong ye -1g 3 nam
- Tai san thue tai chinh : MOt khoan thue dacic xem la (hue tai chinh khi phan idn cac quyen 101 va rii no ye quyen s6 halt tai
san Clu'Oc chuyen sang cho ngu'di di thue . Ttit ca cac khein thue khkic dacic xem la thue hoot deng
CT ghi nhan tai san thue tai chinh la tai san ctia Cong ty theo giki tri hOplj, ctia tai san thue tai thdi diem khai dau thue tai san
Mac theo gia tri hien tdiala khoan thanh Loan tier) thue tfii thieu, neu gia tri nay Chap hdn . NO phai tra ben cho thue aging ang
dude ghi nhan tren bang can doi k6 toan nha met khokin nd phai tra ye thue tai chinh. cac khoin thanh town tien thue Chtoc chia

thanh chi phi tai chinh va khoan phai tra nd g6c nham dim bio tj, le lai suiit dinh kj, co dinh tren s6 du' nd con lai. Chi phi thue
tai chinh du'Oc ghi nhan van ket qua host deng kinh doanh , tat khi cac chi phi nay trite tiep hinh thanh nen tai san di thue,
trong tradng hOp do se dude vin hea then chinh sach k6 toan cua Cong ty v8 chi phi di vay. C21C tai san di thue tai chinh throe
khfiti hao tren thdi gian hGu dung adc tinh tadng tai nha dp dung voi tai san thuec se's hUu cua Cong ty hoac tren thdi gian di
thue, cu the trong truting hOp thdi gian nay: nhOm phadng den van tai : 5 nam ; nhem MMTB : 7 nam.
- Chi phi xay dting cci bin : Cdc tai san dang trong qua trinh xay dang phuc vu muc dich san xua-t , cho thu6, quin tri hoac cho
btit kji muc dich nao khac dadc ghi nhan then gia g6c. Chi phi nay bao g6m chi phi dich vu va chi phi lai vay c6 lien quan phis
hdp vdi chinh skich k6 toan caa Cong ty. Viec tinh kha-u hao ctia cac tai san nay dacic kip dung gi6ng nha vdi cac tai san khkic,
bat dau tit khi tai san Ci van trong thdi sEn sang sft dung
5. Cac khoin ddu tif tai chinh : Back ghi nhan bat dau ngay mua khoan dau tit ya du'Oc xkic dinh giki tri ban dau theo
nguyen gia va cac chi phi lien quan den giao dich mua cac khoan dau
Tai cac nam tai chinh tiep then, cac khoin dau tit thick XkiC dinh then nguyen gia tat cac khoin giim gia dau
Da phong giam gia dau tit tai chinh (lack trich lap then cac quy dinh caa k6 toan hien hank
6. Cac khoin tra tritdc dai han : bao gem khoin tra tradc tien thue ha tang, 10i the kinh doanh phdt sinh khi xac dinh gid tri
doanh nghiep de CPH va cac khoan chi phi tra trade dai hip khkic
LOi the KD phat sinh khi xdc dinh GTDN de CPH k6 tit ngay 1/2/2010 vdi s6 tien 6.580.700.000 VND va lode tinh phan be
then phubrig phap duting thang tren thdn gian hUu dung adc tinh cua 10i the KD trong yang 3 nam .viec phan be nay phi hop
vdi cac quy dinh hien hang c6 lien quan tai Viet nam ( CV 1560/BTC-TCT ngay 29/1/2011 ve viec phan b6 gid tri lOi the KD )
Chi phi thue ha tang bai cang SMBD vdi so- tien 107.135.643.174 deng, dacic phan be van ben can ket qua host Ong kinh
doanh trong thdi gian thue 49 nam tinh tit ngay 16/9/2010.

10


Cac khoin CP tra trade dai hip khac bao gdm gia tri CCDC, linh kien loci nha da xudt dung va &Plc coi la c6 khi nang dem
14i ldi ich kinh to trong Luang lai cho cong ty vdi thdi gian tit mot nam Era len. Cac chi phi nay du'Oc von haa du'oi hinh thac cac
khoan tra tru'dc dai han va dttOc phan be vim BC ke-t qua host ding kinh doanh , sit dung phYdng phap du'dng thing theo thdi
gian hTu dung u'etc tinh
7. Nguyen tae va phddng phi!) ghi nhan doanh thu
Doanh thu ban hang: ducfc ghi nhan khi ddng thdi thda man ale di8u kien sau :

- Cong ty da chuy6n giao phan ldn rui ro va lOi ich gin lien veil quytn sci hitu san pha'm hoac hang Ma cho ngu'di mua
- CT khong con nam quyen quan ly hang hda nhtt ngu'di sci hUu hang hda hoac quyen kiem sat hang hda
- Doanh thu dttdc xac dinh tu'dng d6i chac chiin
- Cong ty se thu du'Oc ]di ich kinh to ta' giao dich ban hang %/a xac dinh thick chi phi lien quan d6n giao dich ban hang
Doanh thu ctia giao dich ve cung cdp dich

thick ghi nhan khi k6t quail ct1a giao dich d6 du'Oc xac dinh mOt ctich ling tin

cay. Treng hop giao dich ve cung cap dich vu lien quan den nhi8u ky thi doanh thu thick ghi nhan trong kj, theo k6 quan phan
cong viec. da hoan thanh tai ngay cua BCDKT cda ky do. K6t qua ctla giao dich cung cap dich vu du'cic xac dinh khi thoa man
tat ca 4 di'eu kien sau:
- Doanh thu thick xac dinh tu'dng dfil chaf c chetn
- Cd kha nang thu du*Oc lOi ich kinh to tU' giao dich cung cap dich vu do
- XEIC

dinh Mick phan cong viec da hoan thanh tai ngay cua Bang can doi k6 tan

- va xac dinh du'oc chi phi phat sinh cho giao dich va chi phi de hail thanh giao dich cung cap dich vu da .
Doanh thu tar chuyen nhddng bat dung sin : D6i vdi bat dOng sin ma cong ty ban sau khi da xay thing hoan tat, doanh thu va
gia von du'dc ghi nhan khi phan ldn rtli ro va lOi ich lien quan den bdt dOng san da du'Oc chuy6n giao sang ngtidi mua. Doi vdi
bdt dOng san dttOc ban tru'dc khi xay thing hoan tit ma theo d6•Cong ty c6 nghia vu xay (king va hoan tat dii an bift dOng san
va ngtrdi mua thanh town tien theo tie-n dd XD va chdp nhan cac loi ich va rtli ro tu' nhang bi6n clang tren thi tradng , doanh thu
va gia vein du'Oc ghi nhan then ty le hoan thanh dia ding viec XD vao ngay k6t thtic nam tai chinh. Gia von cua bdt clang san
ban trtidc khi XD hoan tat dacic xac dinh
wen chi phi thu'c to phat sinh cho dift dai va chi phi XD u'dc tinh de hoan tat du' an
bdt dOng san . Chi phi ttdc tinh de xay difrig bat dOng san &Ric trich tru'oc va cac khoan chi thtic t6 se disc ghi giam vile chi phi
phai tra nay.
Doanh thu tii hdp ding xay dting: du'Oc ghi nhan theo chinh sach k6 Man mitt Cong ty v6 hOp (Ong XD, Doanh thu va chi phi
ctia hOp dOng xay thing du'Oc ghi nhan then 2 traing hop sau:
- Tradng hap hcip ang XD quy dinh Cong ty Chide thanh toan thee ti6n de k6 hoach, khi ke/t qua thac hien hap Citing XD doe

Udc tinh mat cach clang tin cay , doanh thu va chi phi lien quan d6n hop Ch'ing XD du'Oc ghi nhan tadng ring vdi phan cong viec
da hart thanh do Cong ty tif xac dinh vao ngay lap bao CE10 tai chinh ma khang phu thudc vao hoti ddn thanh Loan theo ti6n da
k6 hottch da lap hay chu'a va s6 tin ghi tren hda ddn la bao nhieu.
- Trtidng hOp hOp d'eng XD guy dinh Cong ty du'cic thanh town theo gid tri kh6i lacing thac hien, khi k6t qua thac hien hop clang
xay thing du'Oc xac dinh mOt each thing tin cay va du'Oc khach hang xac nhan, doanh thu va chi phi lien quan C16n hap doing
dacic ghi nhan tadng ttng vdi phan viec da hoan thanh dadc khach hang xac nhan trong ky dude phan anh tren hod ddn da lap

Lai tien gtii : Lai tin gtii ghi nhan tren cd sä ddn tich , dttoc )(tic dinh tren s6 dtt cac tai khan tin gai va lai salt dp dung
Lai tii cac khoin dau tit: Du'Oc ghi nhan khi Cong ty c6 quyen nhan khan Lai
8. Ngooi te: Cong ty ap dung chutin mktc KTVN so 10 ( VAS 10)" Anh Wong ctla viec thay dal ty gia hoi dotli " va thong to s6
179/2012/TT-BTC ngay 24/10/2012 dia BTC quy dinh ve nghi nhan , dinh gia , xt1' ly cac khoan chenh lech tj, gia h6i dotli
trong doanh nghiep . Theo d6 cac nghiep vu phat sinh bang ngoai to dttOc chuy6n
theo tj, giti tai ngay phat sinh nghiep vu .
S6 du' cac khoan muc tin to c6 g6c ngoai to tai ngay ke-t thdc nien CIO k6 tan clu'Oc chuyen doi theo tj, gia tai ngay nay.
Chenh lech ty gia phat sinh Clack hach todn vao bao cao ke-t qua hat dOng kinh doanh . Lai chenh lech t5, gia do dinh gia lai
s6 du' Lai ngay ke-t thlic nien dd ke roan khang du'oc dung de chia cho co &mg.

11


9. Chi phi di vay: Chi phi di vay lien quan trttc ti6p d6n vide mua, dau tir xay thing hogc san xua't nhung tai san can mot thdi
gian tu'Ong doi dai dd' hoan thanh du'a vao sa dung hoac kinh doanh du'dc cong vao nguyen gia tai san cho d6n khi tai san do
du'doclu'a vao sir dung hoac kinh doanh . Ckic khoin thu nhap phat sinh tU vide dau to tam thdi cac khoin vay dadc ghi giam
nguyen gia tai skin c6 lien quan.

Tat ca cac chi phi lai vay khac du'dc ghi nhan vao bkio cao k6t qua host d6ng kinh doanh khi phat sinh.
10. Cac khan chi phtong: Cac khan dkr phOng dtrdc ghi nhan khi Cong ty c6 nghia vu nd hien tai do k6t qua tic mot sir kien da
xay ra , va Cong ty c6 kha nang phai thanh town nghia vu nay. Cac khoan di" phong dttdc xac dinh tren cd s6 u'dc tinh cila Ban
gia d6c v6 cac khoan chi phi can thi6t de thanh man nghia vu nd nay tai ngay k6t thtic nam tai chinh.
11. ThuS : Thu6 thu nhap doanh nghiep the hien tang gia tri ciia s6 thu6 phai n6p hien tai va s6 thud hoan 14i

S6 thu6phai n6p hien tai dirdc tinh tren thu nhap chiu thud trong ky bao cao. Thu nhap chiu thud khkic vOi ldi nhuan thugn
dirdc trinh bay Veil bao cao keT qua host Ong kinh doanh vi thu nhap chiu thud khong bao gom cac khoan thu nhap hay chi phi
tinh thu6hoac cltrdc khan tra. trong cac nam khac ( bao g6m ca 18 mang sang ( n6u co) va ngoai ra khong bao ern cac chi tieu
khong chiu thu6hoac khong &Mc klau tra
Thu6 thu nhap hoan lai du'dc tinh Wen cac khoin chenh tech giffa gia tri ghi s6 va cd scY tinh thu6 thu nhap caa cac khoan muc
tai san hoac cong nd tren bdo cao tai chinh va thrdc ghi nhgn theo phu'dng phkip bang can d6i k6 toan . Thu6 thu nhap hoan lai
phai tra dudc ghi nhan cho tat Ca cac khoin chenh Lech tam thoi con tai san thu6 thu nhgp hoan 141 chi du'dc ghi nhgn khi chgc
chan c6 chi ldi nhuan tinh thud trong tu'dng lai de kha'u tat cac khoirpchenh lech tam thoi.
Thu6 thu nh4p hoan lai du'dc xac dinh theo thu6 sug't du' tinh se lip dung cho nam tai chinh clirdc thu hei hay nd phai tra dudc
thanh tan. Thu6 thu nhap hoan lai &Mc ghi nhan vao bklo cao k6t qua hokit d6ng kinh doanh va chi phi vao v6n chi, 0 Mu khi
khoan thu6 do c6 lien quan d6n cac khoan muc clUtic ghi thang vao v6n chi, sd hiru.
Tai san thud thu nhap hoan lai va no thu6 thu nhap Man lai phai tra &Mc bit trir khi Cong ty c6 quy6n hdp phap de bb tra giUa
tai san thud thu nhap hien hanh vdi thud- thu nhap hiSn hanh phai nop va khi cac tai san thud thu nhap hoan 14i va nd thud thu
nhap hoan 14i phai tra lien quan teli thus thu nhap doanh nghiep du'c,c pan 15/ bdi ding mot cd quan thud va cong ty co du dinh
thanh toan thud thu nhap hien hanh tren cd sd thuan
Viec xac dinh thud thu nhap caa Cong ty can cir vao cac quy dinh hiSn hanh ve thud.

12


V. Thong tin bg sung cho cac khOan mkic trinh bay trong Bang can dgi ke' tean
1.Tien va cac khOan ttrang dtrang ben
- Tien mat
- Tien gfri ngan hang
- Tien dang chuyen
- Cac khoan trong throng tien
COng

Cutii ky
682,019,324

32,409,317,256

Mu ky
1,338,446,647
117,763,543,405

189,500,000,000
222,591,336,580

193,000,000,000
312,101,990,052

'

2. Cac khOan dau fir tai chinh ngan han
- Chung khoan du ttr ngan han
- Dau tu ngin han khac
+ CT CP SX 6ng thep DK
+ CT CP Khach san Lam Kinh
- Du phong giam gia dau tu ngan ban
COng
3. Cgc khOan phai thu ngan 114n Lilac
- Phai thu v'e c6 phan Ma.
- Phai thu ve co tut va lqi nhuan dugc chia
- Phai thu nguai lao cteng
- Phai thu khac
COng
4. Hang din kho
-Hang mua clang di ten Chiang
- Nguyen lieu, vat lieu

- Cong cu, dung cu
- Chi phi SXKD do. dang
- Hang Ilea bat Ong sari
COng
- Du pitting giam gia hang ten kho
- Gia tri thuan CO the thuc hien duvc cda hang t6tik

Diu ky

CuOi ky

5,050,000,000
50,000,000
5,000,000,000
(1,874,218,287)

5,050,000,000
50,000,000
5,000,000,000
(1,874,218,287)
3,175,781,713

3,175,781,713

CuOi ky

Diu 14
•

5,053,751,481

4,947,125,178

5,053,751,481

4,947,125.178

Cuoi ky

Diu 1;

1,027,371,711
2,850,810,599
73,134,530,188
11,793,041,532
88,805,754,030
-51,765,258
88,753,988,772

1,283,405,706
3,322,013,449
82,274,236,513
11,793,041,532
98,672,697,200
-51,765,258
98,620,931,942

a

*_ Gia tri ghi s cila hang ton kho dang the chip, cam c6 dam bao cac khOan nq phai tra :

*
_ Giá tri Man nhap dir phong giarn gia hang ten kho trong nam:

13

0

5. Thue' va cac khoan phai thu nha ntrac:
- Thue GTGT con dugc khau nix
- CAL khean thue nen thera cho nha nix&
+ Cac loai thue
COng

Cuoi ky
20,344,843,445
20,344,843,445

Dau ky

6. Phai thu dai han not WO
- Vein kinh doanh a cac clan vi trot thuec
- Cho vay dai han nOi b6
- Phai thu dai hp not be khac
COng

CuOi ky

Dan ky

-

_

7. Phai thu dai han khac
- Ky qiiy, ky ctrgc dai han khac
- Cac khoan tien nhan tly that
- Cho vay khong cif) iai
- Phai thu dai han khdc
COng .

CuOi ky
5,627,857,000

Dgu ky
5,627,857,000

5,627,857.000

5,627,857,000

-


Khoan mgc

Nha cira, 'KT

Thief hi dung cg quan
IY

Phtrcrng tier! VT
truyen clan

May mac thiet hi

TSCD !chic

Tang ceng

Nguyen gig TSCD him hinh

55,010,976,886

8,579,307,276

0

. 815,304,758,675

- Mua trong /lam

003,138,334,545

0

0

3,138,334,545

- Diu tu XDCB hoan thanh

0

0

0

0

0

0

- Tang do phan loaf lai nhOm

0

0

0

0

0

0

- Thanh ljt, nhuqng ban

0

0

0

0

0

0

621,521,388,208

130,193,086,305

58,149,311,431

8,579,307,276

0

818,443,093,220

51,277,404,243

54,138,956.888

31.911,786,641

6,484,708,210

0

143,812,855,982

6,131,077,783

2,514,971,716

1,915,266,997

644,598,671

0

11,205,915,167

0

0

0

0

0

0

57,408,482,026

56,653,928,604

33,827,053,638

. 7,129,306,881

0

155,018771,149

SO du- du nam

SO dtr eu6i nam

621,521,388,208

.

130,193,086,305

_ .

Gig trl hao mon ley ke
SO dtr du nam
- Khiu hao trong nam
- Thanh 19, nhuong ban
Se dtr cuei nam .
Gia tr. con lai ctia TSCD HH

0

• Tai ngay ClAu ram

570,243,983,965

76,054,129,417

23,099,190,245

2,094,599,066

0

671,491,902,693

- Tai ngay cuii nem

564,112,906,182

73,539,157,701

24,322,257,793

1,450,000,395

0

663,424,322,071
0

* Gia tri con lai cu6i nam cga TSCD heu hinh da dung de the chip, cam ce cac khOan vay
* Nguyen gia TSCD eu6i nam da khAu hao het nhung van con se dung:

27,954,993,41] ding

* Cac cam ket ve' viec mua, ban TSCD hu hinh CO gia tri km chua thuc hien: Tien HD thue mua tai chinh s6 2013-00122-000 HT day chuy6n phun bi : 12 tji

Khoan myc

Ban quyen, bang sang
chi

Quyen sir clung dal

Nhan hieu hang boa

Phan mem may vi tinh

TSCD vo hinh
kink

Tong cang

Nguyen gia TSCD vo hinh

Se du du !tam

16,244,034,715

0

0

9,612,755,547

- Mua trong nam

0

0

0

0

25,856,790,262
0

0

- Tang do danh gia lai gia tri DN

0

0

0

0

0

0

- Tao ra hi not 1,0 doanh nghiep

0

0

0

0

0

0

- Tang khic

0

0

0

0

0

0

16,244,034,715

0

0

9,612,755,547

1,817,057,662

0

0

4,110,247,196

Se du. cuel nam

25,856,790,262

Gig tri hao mon lily ke
Se dtr dAu nam
- Khali hao trong nam

0

5,927,304,858

116,495,034

0

0

820,408,964

0

936,903,998

0

0

0

0

0

0

1,933,552,696

0

0

4,930,656,160

0

6,864,208,856

: Tai ngaydiu nam

.14,426,977,053

0

0

5,502,508,351

0

19,929,485,404

- Tai ngay ell& nam

14,310,482,019

0

0

4,682,099,387

0

18,992,581,406

- Thanh IY. nhuong ban
Se dtr add nam
Gia trj con kg cua TSCD VH

- Thuyet minh so li6u va giai trinh khac theo yeu cu cüa Chuan mtrc kE toan s6 04 "TSCD v6 hinh"

14


10. Tang, giam TSCD thue tai chinh :

Khdan muc

Phircvng tie'n VT
truytn dawn

MAy moc thiet bi

Thiet bi dung cu
quan IS,

TSCD
khic

Tiing Ong

Nguyen gia TSCD thue TC
Sii du. Tau nam

4,431,652,010

39,119,879,670

-

-

- Thue tai chinh trong nam

-

I

- Mua lai TSCD thue tai chinh

-

- Tra lai TSCD thue tai chinh

-

Sti chr cuifii nam

43,551,531,681

4,431,652,010

39,119,879,670

-

-

43,551,531,681

SC; du diu nam

568,916,279

7,436,655,743

-

-

8,005,572,02:

- Khau hao trong nam

156,105,159

938,566,705

-

-

1,094,671,86,

- Mua lai TSCD thue Lai. chinh

-

-

-

-

- Tra lai TSCD thue tai chinh

-

-

-

-

725,021,438

8,375,222,448

-

- Tai ngay clau nam

3,862,735,731

31,683,223,927

-

-

35,545,959,658

- Tai ngdy cu6i nam

3,706,630,572

30,744,657,222

-

-

34,451,287,794

Gia tri hao mon lay ke"

St) du• cmii nam

9,100,243,88(

Gia tri con lai cfia TSCD thue TC

- Tien thue phat sinh them cluvc ghi nhan la chi phi trong nam
- Can cir de xac Binh tien thue phat sinh them:
- Dieu khOan gia han thue hoac guy& ducc mua tai san

15


11. Chi phi xay citing ca ban do dang
Q1 - 2013

Q1 - 2014

Ni dung
- Chi phi xay dung ca ban do. dang

.
15,500,924,814

9,182,891,147

+ Tang trong IcY

16,828,193,807

5,659,927,144

+ Giam tong kY

1,486,191,482

-

-

-

30,842,927,139

14,842,818,291

SA dada'', Ity

+ Kat chuyan tai san co dinh trong ky
Sii du. etAi ky

12. Tang, giam bAt dng san dAu tu.:

Tang trong nam

Khoan muc

Giant trong nam

SO cuOi nam

Nguyen gia bit d(ing san dau tu.
- Quyan sir dung dAt
-Nha

- Nha N/A quyan sir dung dAt
Gia tri hao mon lily kt
- Quyan sir dung dAt
-Nha
- Nha va guy& sir dyng dat
Gin tri con lai BOS diu tu.
- Quyan sir dung dal
-Nha
- Nha va quyan sir dung dAt

16

•

•


CuM ky

13 - Wu tu• tali chinh dai han khac:

DA

kk

•

- Ddu ill. vao Cong ty con

-

- Ddu tu vao Cong ty lien ket

-

- Ddu to dai han khac

-

- Ddu tu c6 phieu

-

- Wu ttr trai phigu, cong trai giao dc
- Du phong giarn gid chirng kfuian du tu dai han

-

- Gia tri thudn cua du tu tai chinh dai han
-

COng
Nam nay

14. Chi phi tra tilt& dai han:
S6 du. Tau ky

.

+ Tang trong kY

+ Phan bg vao chi phi trong ky
S6 dtr cuM k5'

125,996,389,386

114,441,369,516

7,552,109,121

5,122,090,661

7,715,459,050

3,301,242,957

125,833,039,457

116,262,217,220

15. Cc khoian vay va no. ngan hail :

Cutii ky

Diu ky

- Vay ngan han

24,924,632,751

49,854,011,402

212,702,497,135

222,972,111,157

237,627,129,886

272,826,122,559

- Vay dai han

an han tra
C(Ing

16. Thut va cac khoan phai n'Op nha ntrOc:

Cu6i kj

Diu kj,

- Thug GTGT
- Thud GTGT hang xuat khdu
- Thug xudt, nhap khdu

2,109,756,062
36,973,000
42,190,030

14,004,920,705

- Thud TNDN

4,114,655,864

7,332,462,026

668,536,957

636,810,509
-

789,812,050

958,988,045

- Thud thu nhap ca nhan
- Thud tai nguyen
- Thug nha ddt, tin thug AA
- Cac loai thug khac
Cong

-

7,761,923,963

22,933,181,285

17. Chi phi phai tra

Cu6i ky

- Chi phi trich trutc cud cac cong trinh xay dung

38,529,110,134

25,381,756,737

- Chi phi lai vay

11,775,999,999

8,259,492,063

2,216,564,699

2,216,564,699

52,521,674,832

35,857,813,499

- Chi phi thuung hieu PVN
C(ing

17

Nam trirac

Dau ky

Cu6114

18.Cac khoan phai tra, phai n6p ngin Ilan khac

- Tai san thira chit). xil. Ij/

Dau ky

'

-.

- Kinh phi ding &an

295,574,170

257,474,863

2,651,593,666

180,728,533

- Bao hidm ytd

452,646,060

-

- Bao hiem that nghidp

201,264,541

2,486,136

- Cac khoan phai tra, phai nOp khac

854,442,026

810,169,453

4,455,520,463

1,250,858,985

- Bao hiern xa hOi

COng
19. Phai tra dai han n6i b6
- Phai tra dai han nOi b0 ve" cap On .

Cuoi kji

DAL, ky

-

•

-

- Vay dai han nOi 1)0

-

- Phai tra dai han not b0 khac

-

ging

20. Cac khOan vay vit no. dai han

-

Cu6i kj/

Dau ky
0

0
a - Vay dai ht.tn •

161,850,856,325

- Vay ngan hang

161,850,856,325

161,850,856,325

0

-

- Vay Cty Tai chinh dau khi
b - Ng' dailqui

24,850,290,494

- Thud tai chinh

161,850,856,325

25,864,303,176

12,887,867,959

12,887,867,959

9,161,207,182
2,801,215 353
186,701,146,819

10,175,219,864
2,801,215,353
187,715,159,501

- Trai phieu phat hanh
- Doanh thu chtra thtrc hien

- No' dai han khac
COng

21 - Thud thu nhap 1)0-an 14i
Tai san thus thu nhap h6an Iai
- Thud thu nhap hoan lai phai tra phat sinh tir cac khoan
chenh Tech tam thei chili thud
- Khoan haan nhap thud thu nhap Man lai phai tra da- &rot
ghi nhan tir cac nam truck
- Thud thu nhap h6an1ai phai tra

18

Cu6i 14

1E)Au 1( ,
0

-


- Cac khoan n9' thue tai chinh
Nam tuft

Nam nay
Thai han

Tong khOan TT den
thue tai chinh

.,
Tra nen iai thue

,
Tra ng goc

T6ng khoan TT tin
the tai chinh

..
Tra nen lai thue

Tra no goc

Tir 1 nam trey xaing

Tren 1 den 5 nam

633,449,238

2,839,830,705

2,206,381,467

13,127,510,747 3,601,884,409

9,525,626,338

Tren 5 nam
.

19

.


22. Vtin chu so' hint

a - Bang d6i chiOu bi6n diing cua Von chii so'
hire

L0 nhuan sau
thue chtra phan
phoi
2
51,856,016,373

V6n dit., l'
1
500,000,000,000

A
Ti
a ngay 01/01/2014

- Nhan von g6p tir cac c6 dong
20,802,411,434

- Lai tong nam nay
- Tang khac

- ---

-

—-

- LiS trong nam nay

- Tam chia c6 tirc trong nam

-

- Tam trich ciity dau to phat tri6n & du. phong tai

chinh

- Tam trich qtly khen thtrang, phtic Igi
500,000,000,000

SO cu6i k5,

b - Chi tit von diet
' l'' & von au tu.:

72,658,427,807

Theo giLy chin nh4n ding
ks,kinh doanh
VND

%

Von g6p tai ngay
31/12/2014

01/01/2014

- Von gOp cua Tiing Cty CP Xay lap DK VN

254,871,110,000

50.97% 254,871,110,000

254,871,110,000

- V6n gOp dm cac d6i twng khac

245,128,890,000

49.03% 245,128,890.000

245,128 890.000

500,000,000,000

100% 500,000,000,000

500,000,000,000

COng

* - Gia tri trai phi6u da chy'C'n thanh c6 phi6u trong nam :
* S6 ltromg co phiL cifiy :
c - Cac giao dich vt von yeti cac CSH & Phan ph6i c6 tut, chia 10 n h On
- Von dau to dm chi' sa hau
+ Von gOp dau nam
+ V6n g6p tang trong nam
+ Von Op giam trong nam
+ V6n gap cu6i nam
- Co tut, igi nhuan da chia

d- Co tut :
- CO tirc da c6ng b6 sau ngay ke't thUckj/ ke than nam :
+ Co tilt da ding b6 ten co phi6u phO thong :
+ CO tat da cong136 ten co phiL tru dai :

- Co tot cCia c6 phieu tru ctai luy ke chua duvc ghi nhan :

20

Q1 - 2014

Q1 - 2013

500,000,000,000
0

375,180,010,000
31,126,600,000

500,000,000,000

406,306,610,000


d - Coi phi6u

31/3/2014

01/01/2014

- SO luting c6 phiL dang 14 Oat hanh

50,000,000

50,000,000

- S6 IuQng ce) phi'L da ban ra cong chtIng

50,000,000

50,000,000

+ C6 phi6u pho thOng

50,000,000

50,000,000

- SO luting cc ) phieu dang km hanh

50,000,000

50,000,000

+ Co phitu ph6 thong

50,000,000

50,000,000

+ Co phiL tru dai

- S6 luting c6 phi6u duos mua lai
+ C6 phi'L ph6 thong
+ C6 phi6u tru dai

+ Co phi'L tru dai

* - Menh gid cd phi& dang Iwu hanh:

10,000 d6ng

e - Cac guy cfia doanh nghi'ep

CuOi ky

- Quy du ttr & phat tri6n
- Qtly du. phong tai chinh

Dau 14

56,028,359,763

56,028,359,763

14,007,089,941 .

14,007,089,941

- Nguon v6n du ttr XDCB

-

- Quy khac thuOc vOn chU sa him

4,828,062,599

7,127,296,599

+ Quy khen thtiong + Phac 10 + Quy thttong ban clieu hanh Cty

4,828,062,599

7,127,296,599

74,863,512,303

77,162,746,303

ally khen thwemg, phac loi tao thanh TSCD
C(ing
* - Myc dick trich 1p vii sfr ding cdc gay cda doanh nghiep
g - Thu nh4p vã chi phi, lai hoc 18 duvc ghi nhan trwc tip vao Vn CSH theo quy dinh ciia cac chuan mut k taan cn
tht:

21


23. Ngutin kink phi :

CuOi ky

- Ngu6n kinh phi (lux cAp tong nam
- Chi su nghidp
- Ngu6n kinh phi con lai cu6i IcSi

Dan hi'

-

—

24 - Tai sin thud ngoai
24.1 - Gia tri tai sin thue ngoai

Cu6iI4

• TSCD thud ngoai

Diu ky
0

- Tai san khac thud ngoai
24.2 - T6ng s6 tin thud t6i thieu trong twang lai ciia hop ding thud HD TSCD [thong hiiy
ngang theo cac thiyi han:
- TO 1 nam tro xu6ng
- Tren I !lam ddn 5 rift
- Tren 5 nam

43,551,531,680

43,551,531,680

VI - Thong tin b6 sung cho cac khOan myc trinh bay trong bao cal) kit qua hoe d6ng kinh doanh

25- T6ng doanh thu ban hang & cung cap dich vy ( ma s6 01)

Q1 - N 2014

Q1 - N 2013

- Doanh thu hoat Ong xay lip

339,805,802,816

122,745,159,334

- Doanh thu cung 43 dich vu

17,398,098,561

1,028,967,355

357,203,901,377

123,774,126,689

- Doanh thu ban hang n6i be)
COng
26 . Cac khoan giam t rir doanh t h u ( ma s6 02):

Q1 - N 2014

01 - N 2013

Trong d6:
+ Chit khau thuong mai

-

+ Giam gia hang ban

-

+ Hang ban bi tra lai
+ Thud GTGT phai n6p (PP truc tip)

-

+ Thud tidu tho dAc bit

_

+ Thud xuat khAu

27 - Gia von hang ban (Ma s6 11):

Q1 - N 2014

- Gia von hoat ding Ay lap
- Gia v6n cung cap dich vu
- Gia von cac dich vu khac, cap vat tu (n6i b6)
- Gia trj con lai, chi phi rilurcing ban, thanh ly cua BDS dau tu
- Chi phi kinh doanh bat d6ng san dal] tu
- Hao but mat mat hang tOn kho
- Cac khoan chi vuot mix binh thu6ng
- Du phong giam gia hang t6n kho
COng

29 - Doanh thu hoat dOng tai chinh ( Ma s6 21)
- Lai tidn giri, tidn cho vay
- Lai dau tu trai phidu, ky phidu, tin phidu
- C6 Mc, loi nhuAn duqc chia
- Lai ban ngoai td
- Lai chenh Idch ty gia da thuc hien
- Lai chenh Idch ty gia chua thuc hidn
- Lai ban hang tra cham
- Doanh thu hoat d6ng tai chinh khac

COng

22

di ban

Q1 - N 2013

292,315,939,771
13,009,740,933
(327,426,184)

84,319,638,674
338,503,785
(18,763,719)

304,998,254,520

84,639,378,740

QI - N 2014

QI - N 2013

2,824,273,859

1,339,011,537

2,169,176
-

-

2,826,443,035

1,339,011,537


30 - Chi phi tai chinh (Ma so 22)
- Lai tien vay
- Chit khau thanh toan, lai ban hang tra chain
- do thanh ly cac kh6an dL to ngAn han, dai han
- L6 ban ngoai to
- chenh tech ty gia da thuc hien '
- chenh lech ty gia chua thirc hien
- Du phong giant gia cac khoan du to ngan han, dai han
- Chi phi tai chinh khac ( Lai vay cho thus TC)

a
a
a

COng

Ql - N 2014
10,553,283,091

Q1 - N 2013
18,350,786,538

57'196
„073
68,032,710

633,449,238

1,021,133,892

11,243,928,402

19,439,953,140

31 - Chi phi tithe thu nhap doanh righitp hitn hanh (MA so 51)

Q1 - N 2014

- LQI nhuin truOt thus
COng : - Cac khoan chi phi khong duoc khau trir

26,706,934,079

6,879,798,579

131,805,218
-

264,781,667
80,367,761
-

26,838,739,297

7,224,948,007

- Trir la ciia thu nhap BDS
Trir : - Trir do CL ty gia co g6c ngoai t6 cuoi ky ( phai thu va bang tien giri)
- Thu nhap chili thus

Thud suAt thong thuong

Q1 - N 2013

22%

- Thue thu nh#0 doanh nghitp

5,904,522,645

- Thue tir !goat dtng chuytn nhtrcing bit d(Ing san
- Thue thu nhAp doanh nghitp b6 sung nam 2010

25%
1,806,237,002
-

Trir: Thut thu nhap doanh nghiep duoc giant
- Thue thu nhip Ilan Iii
- Chi phi thuc thu nhap hien hanh

5,904,522,645

1,806,237,002

33 - Chi phi san xuit kinh doanh theo ytu t6 :

Ql - N 2014

Q1 - N 2013

- Chi phi nguyen vat lieu, cong co dung co
- Chi phi nhan Ong
- Chi phi khau hao TSCD
- Chi phi dich vu mua ngoai
- Chi phi thus thau phu
- Chi phi khac

142,589,647,771
56,504,732,513
12,196,784,310
61,565,948,664
67,885,956,351
3,668,390,824

33,224,132,847
43,038,962,818
13,142,364,482
15,693,794,995
29,614,676,958
3,602,370,406

COng

344,411,460,433

138,316,302,506

VII - Thong tin IA sung cho cac khoan m c trinh bay trong bao cao luu chuytn tien to :
34 - Cac giao dich khong bing tien inh hiro•ig den bao cao bru chuytn tien to va cac khoan tien
do doanh nghitp nam gill. nhtrng khong (taw sir citing
a - Mua TS bang cach nhan cac khoan no lien quan truc tier) hoac thong qua nghiep vu cho thus tai
chinh :

- Mua doanh nghiep th6ng qua phat hanh ca phieu
- Chuyen no thanh van chi) so hQu
b - Mua va thanh ly Cong ty con hoac don vi kinh doanh khac trong ky bao cao
- Tang gia tri mua hoac thanh ly . .
.
- Phan gia tri mua hoax thanh ly duoc thanh toan bang den va cac khoan tuong &rang tien
- S6 tien va cac khOan tuong duong den thuc c6 trong Cong ty con hoac-don vi kinh doanh khac duoc
mua hoac thanh ly
- Phan gia tri tai san (Tang hop theo timg !pal tai san) no phai tra khong phai la tien va cac khoan
tuong &icing tien trong C6ng ty con hoac don vi kinh doanh khac duoc mua hoac thanh ly trong ky
c - Trinh bay gia tri va ly do dm cac khoan tien va tuong Chiang tien ban do doanh nghiep nam gia
nhung khong duoc sir citing do co su han the cua phap luat hao85c cac rang buac khac ma doanh
nghiep phai thuc hien

23

Ql - N 2014

Q1 - N 2013


VIII - Nhvng thong tin khac:
I - Nhung khoan ne tiem tang :
2 - Nhung str kien Oat sinh sau ngay ket th6c ky ke titan nam
3 - Th6ng tin ve cac ben lien quan:
4 - Trinh bay tai san, doanh thu, ket qua kinh doanh died be* phan (theo
vvc kinh doanh Mac khu vtrc dia IY) theo guy djnh ctia chuan intrc ke titan
18 "Brio cao bO phan) (2): HDSXKD chinh cua C6ng ty la xay lap. TrongkY, cong ty khong co hoat (bang SXKD nao khac trong Ou, theo do th8ng tin
tai chinh trinh bay tren bang CDKT tai ngay 31/3/2014 va doanh thu, chi phi trinh bay tren BCKQHDKD cho ky brio cao tai ngay 31/3/2014 lien quan
chic yeu den hoat dOng xay lap. Cong ty khong co hoat Ong kinh doanh nao khac ngoai lanh th8 Viet nam. do vay cong ty kh6ng c6 bO phan kinh doanh
theo khu vvc dja ly nao ngoai vai Viet nam.
5 - Th6ng tin so sanh (Nhung thay doi ve thong tin trong brio cao tai chinh ctia cac nien d8 ke titan truck)

6 - Thong tin ye heat Ong lien tvc :
7 - Nhung thong tin khac ( 3):

Ngelyi 5 — thing fl nam 2014
NGIY61 LAP BIEU

KE TOAN TRU6NG/

GIA.M 6C
350083/0

CuNG TY gclA
co
c) CqPHAN
* KET CAU KIM

1_ VA LAP M A Y
DAU KHf

T.BA'

pyryin Dr,t4

24