Báo cáo tài chính quý 1 năm 2015 - CTCP Phòng cháy chữa cháy và Đầu tư Xây dựng Sông Đà

TONG CONG TY SONG DA
CONG TY CP PCCC & DAU Ttr XD SONG DA

SAO CAO TAI CHfiNH
Qui, I ncim 2015

mini 2015


Mau s6 B01-DN

CONG TY CO PHAN PCCC VA DT XD SONG DA
MST: 0101179547

(Ban ll'anh theo thong to s6 200/2014/IT BTC
-

BANG CAN D6I Kt TOAN

Ngay 22/12/2014 cua BTC)

Ngay 31 thing 3 nam 2015
Tai san

s6

S6 cu6i

ky

A. 'raj san ngan 'tan

100

'58.407.427.244

1. TicIP
ccic khocin twang &tong tin
1. TiL
2. Cdc khoan tuongduung tin
11. Dan tif tai chinh ngcin hun
1. Chang khoan kinh doanh

110
111
112
120
121
122
123
130
131
132
133
134
135
136
137
139
140
141

149
150
151
152
153
154
155

878.794.482

2. Dtr.phOng giam gig chimg khoan kinh doanh
3. Dau to nam girt danety dao ....
Ichodn phcii than
1. Phai thu nein han caa khach hang

///. Cat.

2. Tra trirgc cho ngtroi ban ngan han
3. Phai thu n6i bc3 nem han
4. Phai thu theo tien d¢ ke hoach hgp d6ng )(Ay dung
5. Phai thu ve cho vay ngdn han
6. Phai thu ngan han khac
7. Di phang phai thu nein han kho doi
8. Tai san thi& chi xalSt
IV. Hang ton kho
1. Hang ton kho

2. Dir phonggiam . gia hang.tOn kho
V. Tai sun ngcln hun khcic
I. Chi phi (HI truck Ivan han

2. Thue:GTGT dirgc khan nit
3. Thue" va cac khoan khan phai thu Nha nubs
4. Gino dich mutt ban Lai trai phieu chinh phi
5. Tai san ngfin han khac
B. Tai san dai han
I. Cac khodn phdi than dai han
1. Phai thu dai han can khach hang
2.Tra truck cho ngtrbi ban dai han
3. V6n kinh doanh 1 don vi nix thu6c
4. Phai thu dai han not b6
5. Phai thu
cho vay dai han
6. Phai thu dai han kink
7. Du phong phai thu 6.1 han khei doi
II.Taisuncodinh
I. Tai san c6 dinh hr.ru hinh

- Nguyen gig
Gia tri hao mon lily ke:
2. Tai san c6 dinh thus; tai chinh
Nguyen gig
•Giti tri hao man 10y ke
;. Tai sari c6 dinh v6 hinh
- Nguyen gig
tri hao inon1ily k6
III llrit elOng sun cldu tit
Nguyen gig
;i;i Ini hao mon bay kee'
it

rlelit .,; rlcii Ilyn

i'.11

I

kinh doanh do dang dai han
' I 1‘ ■ pill ::;;y Hung co ban dOr dang
,I ,1.'1 ill I rlunh rlydi lure
r

'Ili 11111

.

.1: ....111
-

li

, 1.,

I

cony, ty coil
iy lice k6t,

Lien doanh
• l ..1 a v:1,; don vi kliac

cif
dal han
1,
dao

..1,)

.

rill

;• ■ .(

m

.1. 11 11.111

k ill 11 0:111 1;11
1.1

428.794.482
450.000.000

S6 dau nam
60.758.973.685
611.777.993
161.777.993

450.000.000

28.754.454.802
9.829.421.370
2.630.145.644

32.011.925.446

16.294.887.788

16.000.448.553

28.704.047.569
28.704.047.569

28.117.744.180
28.117.744.180

70.130.391

17.526.066

8.959.090
61.171.301

17.526.066

200

1.146.074.147

210

211
212
213
214
215
216
219
220
221
222
223
224
225
226
227
228
229
230
231
232
240
241
242
250
251
252
2 52
254
").55

68.469.000

1.214.317.275
43.469.000

68.469.000

43.469.000

261
262

13.208.240,527
2.803.236.366

2.173.702.125
(2.173.702.125)

2.173.702.125
(2.173.702.125)

1.077.605.147
777.605.147

1.170.843.275
870.843 275

1, .11 1 ! 11111 1 ! 111;1y
.(.

1 1,(1:4 cling tai san

270

59.553.501.391

61.973.290.960


( .1 )NG TY CO PHAN l'CCC VA DT XD SONG DA

Mau s6 B01-DN
(Bun hanh theo thong to s6 200/2014/TT-BTC

0101179547

Ngity 22/12/2014 caa BTC)

Nguon von

s6

S6 cu6i

ky

S6 dau nom

C. No phai tra

300

37.703.560.467

39.141.865.330

I MI ngc -in
1. Phai tra nizudi ban ngan han

310

34.636.606.954
11.749.715.128
10.283.819.899
4.228.926.021
451.822.677
1.742.061.364

36.074.911.817
13.059.080.697
9.943.819.899
4.213.371.536
280.871.879
1.725.103.458

2.208.102.771

3.972.159.094

2.169.705.474

4.682.958.874

3.066.953.513

3.066.953.513

3.066.953.513

3.066.953.513

400

21.849.940.924

22.8.31.425.630

410

21.849.940.924

22.831.425.630

25.000.000.000

25.000.000.000

(3.150.059.076)
(2.168.574.370)
(981.484.706)

(2.168.574.370)
(2.168.574.370)

2. Nguoi mua tra tien truck nem han
3. Thus va cac khoan phai nap Nha nude
4. Phai tra ngu6i lao dOng
5. Chi phi phai tra nein han
6. Phai tra not bd ngiin han
7. Phai tra theo tin de) ke. hoach hop d6ng xay dung
8. Doanh thu chtra thkrc hien ngAn Iran
till nein han khac

311
312
313
314
315
316
317
318
319

10. Vay vit rta thue tai chinh ngan han

320

11. Du phOng phai tra nein han
12. Quy khen thuang phdc lqi
13. Quy binh 6n giti
14. Giao dich mua ban tai trai phi& chinh

321
322
323
324
330

II. Na dai han
1. Phiti tra ngtrdi ban dai han

331
332
333
334
335
336
337
338
339

2. Ngudi mua tra tien truck dai han
3. Chi phi phai tra dai hark

4. Phai tra nOi be) ve vein kinh doanh
5. Phai tra not bd dai han
6. Doanh thu chua thuc hien dai han
7. Phai tra dai han kink
8. Vay va nq thue tai chinh dal han
9. Trai phi& chuydn d6i
10. CO' phieit u'u ddi

11. Thus thu nhap ham lai phai tra

340

341
342
343

12. Dy phOng phai tra dai han
13. Quy Phat tridn khoa hoc va tong nghe
D. Win chii set him
1. Veit e/rul hau
I. Vdn gop cna chu s& hiru
2. ThOng du v6n c6 phdn
3. Quyen chon chuydn doi trai phiSu
4. V6n khac da chit s6 hau
5. C6 phial quy
6. Chenh tech danh gia lai tad sin
7. Chenh loch tY gia h6i doai
8, Quy dau to phat tridn
9. Quy hid tro sapx6p doanh nghiep

411
412
413
414
415
416
417
418

419

10. Qui; khac thuac v6n chi se( hail

420

11. Lai nhuan sau thug china phan ph6i
- LNST Chua phan ph6i 1uy ke'd6n cu6ikk truck
- LNST chkra phan ph6114 nay
12. Nguon v6n ddu tir xay dung ca ban

421
422
423
424

11. Nguein kinh phi va quji kheic
I. Ngudn kinh phi
2. Ngudn kinh phi dot hinh thanh TSCD

T(ng tong Nguon von

430

431
432
440

59.553.501.391

61.973.290.960

tn g,

Ngu?ii 14p biL

4 Ke toan truOnlz

nan-i

CONG
CO PH
Uj
AY
*,, PIING CHAPCHtfACH
VA

TtI

SONG DA
SPJ

DOC
TONG GIAM
NGUYEN MANH CUONG


t ON( TY CO PIIAN PCCC VA DT XD SONG DA
MST: 0101179547

Mau s6 B02- DN
(Ban ['anti Oleo ThOng at:in- 200/2014/8TC)

KET QUA HO AT DONG KINH DOANH
Ttr thdrig. 1/2015 de'n thing 3/2015

Phdn 1 - Lai, 16
Chi tieu

Ma
s6

LuY keden kY truiic

1.Dotinh thu ban hang vu cung cap dich vu

'

Luy ke
tir (Liu n a- nt

KY nay

148.162.727

143.162.727 I

2.Ctic khotin giam trir

2

3. Duanh thu thutin ban hang va cung cap dich vu (10=01-03)

10

148.162.727

148.162.727

4. Gia von hang bin

11

77.609.124

77.609.124

5. Loi nhuin gqp bin hang va cung cap dich vu (20=10-11) .

20

70.553.603

70.553.603

6. Doanh thu hoat thing tai chinh

21

(6.986.218)

(6.986.218)

7. Chi phi tai chinh

22

109.285.563

109.285.563

23

109 285.563

109.285.563

Trong do: chi phi Mi. vay
8. Chi phi bin hang

25

9. Chi phi quan 1Y doanh nghiep

26

935.766.528

935.766.528

10. Lui nhuan thutin tit hoat thing kinh doanh

30

(981.484.706)

(981.484.706)

11. Thu nhap khac

31

12. Chi phi khac

32

13. Loi nhuan khtic (40=31-32)

40

14. Tiing Ivi nhutin trix& thug (50=30+40)

50

(981.484.706)

(981.484.706)

15. Chi phi thueTNDN hien hanh

51

16. Chi phi tittle TNDN hoan Iai

52

17. 1,91 nhuan sail thue (60=50-51)

60

(981.484.706)

(981.434.706)

18. Lai cAr ban tren c6 phieu

70

19. Lai suy giarn tren cti phieu

71

Nigi.r61 lap bi to

town trtaing

rig 3 nAm 2015
Ai Se.

t cuipG

cu.' PHAN
Pirn-C-10:144434—f!-1:-

4:

* lictrTTffxo -DING,
SzNyG. OA

TONG GIAm Doc

NGUYEN MANH CU'ONC


)1 ■4(; 1 . 1r 111 I'llAN.
WI': 0101179547

Mau sO B 03 - UN
(Ban hanh theo ThOng tusi5200/2014/BTC)

VA DT XD SONG DA

LUU CHUYEN TIEN TE

I-

Tir thing 1/2015 dErn thlin2 3/2015
Ala so

Chi tieu

L.ke den k.truor

KY nay

I tot chuyt:n lien tir hoat clOng kinh doanh

i

tir ban hang, cung cap dich vu va doanh thu khdc
Vic,' chi

cho ngooi cung cap hang hod va dich vu

chi tra cho ngtroi lao Ong
• I. Ti6,1 chi tra lai vay

1

3.255.271.799

2

(1.328.932.599)

3

(215.175.000)

4

(110.975.093)

5

Ti8n chi Op thu6 thu nhap doanh nghi0
o. Ti6n thu khric to hoat Ong kinh doanh

6

1.843.245.080

7. Ti8n chi khac cho hoat dOng kinh doanh

7

(2.465.659.478)

20

977.774.709

Lau chuyen tie;n thwin tir hoat diing kinh doanh
11. Lau chuyen tien thuan tit hoat &Ong dau to
I. Tien chi mua sam, xay dung TSCD va tai san dai han khac

21

2. Thu thu tir thanh ly, nhogng ban TSCD va tai san dai han

22

3. Ti6n chi cho vay, mua cdc cOng cu ng dm don vi khdc

23

4. Ti8n thu h6i cho vay, ban lai cOng cu no ci:ta don vi khac

24

5. Ti8n chi ddu to gop v6n vao don vi khdc

25

6. Thu thu 116i ddu to gop v6n vao don vi khdc

26

7. Ti8n thu

cho vay, c6 tirc va lcii nhudn dogc chia

Luu chuyen tien thuin tir hoat Ong (Liu to

27

41.560

30

41.560

111. Lou chuyen den tir hoat Ong tai chinh

1.Ti611 thu tir plat hanh c6 phi6u, nhdn von gOp cua CSH

31

2. Tic;it chi hi von gap cho cdc chu s& hiru, mua lai co phi6u

32

3. Ticin vay ngan han, dai han nhdn doge

33

4. Ti6n chi tra no goc vay

34 :

5. Ti8n chi tra no thue tai chinh

35

O. CO Ric, Igi nhudn da tra cho chit sO hati

36

508.220.217
(1.219.019.997)

Luu chuyen tien ththin tir hoat Ong tai chinh

40

(710.799.780)

Lau chuyen ti6n thWin trong kY

50

267.016.489

Tien va tuong duong tier (Liu ky

60

161.777.993

anti hirOng cua thay dOi ty gia h6i Jodi guy d6i ngoai t8

6:
428.794.482

70

i'lcn vi, tuting &tong thin cutii 1(5 ,

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NGL.:01

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nzini 21.

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'Z`c" TONG GIAM 06C

NGUYEN MAN H CVONG


l'hinig chay Chan chay va Dau till' Xay cityng Song DA
Mid ( "I'l Vimeco, Tran Duy Hung, Ha N6i

I y I . 0 1111:111

Bao cao tai chinh
Qui 1 nam 2015

THUYET MINH BAO cAo TAI CHiNH
Tir 01/01/2015 den ngay 31/03/2015
I . 111ONC TIN CHUNG
Binh that

so' hall von

VOn dieu le dm Cong ty theo Gidy cluing nhan clang ky kinh doanh s6 01011179547 cap ngay 17/01/2012 la:
50.000.000.000 Ong (Nam muoi ty Ong), trong clO TOng Cong ty SOng Da cam ket Op 25.500.000.000 clang worm duang
51% van ctieu le. Tinh den th&i diem 31/03/2014, tang so van cac co Ong d-a gop la 25.000.000.000 Ong
Nganh nghe kinh doanh
-Day nghe: co khi, dien dr, dien lanh, sda china xe OtO, xe may, thil cong m9 nghe, may, theu, dan (chi hoat Ong sau khi
duct cac cc quan Nha mrac co tham quyen cho phep);
- Dao tao: ngoai ngiT, tin hoc, nghiep vu du 'jell, tai xe, cong nhan kj , thuat cac nganh cong nghiep- phong chay chila chay,
song nghiep, giao thong, thily loi (chi hoat dung sau khi duct cac co quan Nha nuot co tharn quyen cho phdp);
- Khai that va kinh doanh nu& sach;
- Xir ly mak thai;
- Khai that tai nguyen khoang san (trir loai khoang san Nha nu& cam);
- San xuat than cac;
- San xuat, gia cong, the tao cac cau kien kim loai, xir ly va trang phia kim loai;
- Che tao, lap dat thiet bi co: khi thtly cong cho cac cong trinh thily dien va ket cau ca khi khac;
- San xuat dien, truyen tai va phan phi dien;
- Van tai hang h6a, van chuyen hanh khach bang oto theo hop Sing va theo tuyen ca Binh;
- Dich vu nhan by tilde dau tu;
- Dich vu clau gia bat Ong san;
- Dich vu quail Iy bat Ong san;
- Dich vu quang cao bat Ong san;

- Dich vu san giao dich bat Ong san;
- Dich vu Binh gia bat Ong san;
- Dich vu moi giai , bat d6ng san;
- Dich vu tu van bat Ong san;
- Kinh doanh bat Ong san;
- Xay dung, quan ly va van hanh cac cong trinh nang luong diem
- Quan IY, van hanh he thong truyen tai, ban dien;
- Thi cong xay dung, xay lap cong trinh dan dung, cong nghiep, giao thong, thily
thdy dien, bun dien, cong trinh Icy thuat
ha tang do till va khu cong nghiep, cac ding trinh eluting day, trambien the dien;
- Cung cap, lap dat, bao duang, bao hanh, bao tri cac he thong, thiet bi tin hoc, vin thOng, dien, dien t0, dien lanh, dien cong
dien dan dung, dien nhe, dien chieu sang;
- Cung cap, lap dat thiet bi xay dung, vat lieu xay dung, trang thiet bi not that va ngoai that.
- Cung cap, lap dat he thang thang may va clieu hoa khong khi;
- Dai 1y mua, dai ly ban, 14 gdi hang Ma.;
- Thiet ke thiet bi dien phOng chay, china chay va bao ve;
- Cung cap, lap dat, sda chaa, N.° duang, bao hanh, bao tri thiet bi phOng chay, chila chay va thiet bi bao ve;
- BuOn ban thiet bi phong chay, china chay va thiet bao ve;
- Liu& ban tu lieu san xuat, tu lieu tieu dung( chu yeu la may dick, vat tu, trang thict bi diem dien td, diem lanh, tin hoc, vin
thOm,,, my pham, hang thil cong my nghe va hang may mac);
- Xuat nhap khdu cac mat hang cong ty kinh doanh;
2 . CHE DO VA CHiNH SACH Kt TOAN AP DUNG TAI CONG •Y
2.1 . 1,4 k twin, don vi tier to sir dung trong lce twin
vac
31/12 11:hu narn.
1<• ke town ;lam cUa Coma- ty bat dim tin ngay 01/01 va ket
Nwn
Dim Vi zien :e sir Sing trunk ghi chep
2.2 . Chuiln mu• va Che do ke twin Ai) dung
C.77J d6 k tocin dp clung

G


Ceitg ty ap clung Che de Ke toan doanh nghiep ban hanh theo Quyet dinh se 15/2006/QD-BTC ngay 20/03/2006 da dugc
Ara d8i, be) sung theo Thong to 244/2009/TT-BTC ngdy 31/12/2009 cila B8 truong BO Tai chinh.
Irrverr hri ve viec tucin this Chuan mzrc Ica totin va Chi dp ke toan
cniig ty da tip dung cac Chuan mut ke toan Viet Nam va cat van ban hung dIn Chuan mut do Nha nuke da ban hanh. Cac
hao cat) tai chinh duct lap va trinh bay theo dUng moi quy dinh cua tang, chuan mut, thou at: huong &an thut hien chuan
v
intrc va Che de ke toan hien hanh clang dp dung.
flinlr ihtiv kcf, toan ap dung
COng ty tftp dung hinh that ke toan tren may vi tinh.
2.3 . COng ck, tai chinh
Ghi nhan ban dau
Tai san tai chinh
Tai san tai chinh cua Cting ty bao gem tien va cac khoan tuang &rant!, tien, cat khoan phai thu khach hang va phai thu khac,
cac khoan cho vay, cac khoan dau to ngan han va dai han. Tai thai diem gin nhan ban dau, tai san tai chinh dugc xac dinh
theo gia mua/chi phi phat hanh Ong cac chi phi phat sinh khac lien quail true tiep den vi'ec mua, phat hanh tai san tai chinh
Ng phai tra tai chinh
Ng phai tra tai chinh cua Gong ty bao gem cac khoan vay, cat khoan phai tra nguai ban va phai tra khac, chi phi phai tra. Tai
thai diem ghi nhan [An dau, cac khoan ng phai tra tai chinh dirge xac dinh thco gid phat hanh Ong cat chi phi phat sinh lien
quan true tiep den viec Oat hanh ng phai tra tai chinh do.
Gia tri sau ghi nhan ban dau
Hien tai chin co cac quy dinh ve danh gia lai cong cu tai chinh sau gin nhan ban LILL

2.4 .TiCIn va cac khoan twang cit•ang lien
Ti6'n va cac khoan tuang throng tien bao gem tien mat tai quy, tien gai ngan hang, cac khoan dau to ngan han c6 thai gian
dao han kheng qua 03 thang, c6 tinh thanh khoan cao, c6 kha nang chuyen diii de clang thanh cac lugng tien xac dinh va
khontt co nhieu rui ro trong chuyen doi thanh tien.

2.5 . Cac khoan phai thu
Cac khoan phai thu dugc trinh bay tren Bac cao tai chinh theo gia tri ghi so cac khoan phai thu khach hang va phai thu khac
sau khi tra di cac khoan du phong duct lap cho cac khoan ng phai thu kho (lei.
Du phong ng phai thu khO dOi dugc trich lap cho tang khoan phai thu khO (lei can ca .vao tutSi ng qua han cua cac khoan ng
hoac du kien mac ten that co the xay ra.
2.6 . Hang ton kho
Hang ton kho duct tinh theo gia Dec. Truang hap gia tri thuan co the Iliac hien (11.19V thap han gia got thi hang ton kho duct
tinh theo gia tri thuan c6 the thuc hien duct. Gia gtSc hang ton kho bao gent chi phi mua, chi phi cite bin va cac chi phi lien
quan true tiep khac phat sinh có duct hang ton kho dia diem va trang dial hien tai.
Gia tri hang ton kho dugc xac dinh theo phuong phap binh quan gia quyen (hoac Mich danh, nhap truot xuat truck).
dang duct tap hap theo tang tong trinh
Phu•ng phdp xac dinh gia tri san pham der dang: chi phi san xudt kinli duanll
chtra hoan thanh hoac chua ghi nhan doanh thu.
Hang ton kho duct hach toan theo phuong phap ke khai thuang xtiyen.
Du phong giam gia hang ten kho dugc lap vao then diem cuei nam la so ehcnh IC;ch gia gia gec cila hang ten kho lan han
rtia tri thuan co the ditty hien duct.
2.7 . Tai san co dinh va khau hao tai san co dinh
Trong qua trinh sir dung, tai san co dinh hau
Tai san co dinh hau hinh, tai san c8 dinh vo hinh duct gin until then tt,i/t
hinh, tai san co dinh va hinh duct ghi nhan theo nguyen gia, han nuts 10 Lc va gia tri can lai.
Khali hao duct trich theo phuong phap duang thing. Thai gian kh.iu han &roc true hinh nhu sau:
10 -25 nam
- Nha caa, vat kien true
06 - 10 nam
- Phuang tien van tai
- Tai san co dinh khac
05 nam
chinh
2.8 Cac khoiin dfiu
tai

chinh
tai thai diem bolo cat), neu:
Cac khoan dati to
qud 3 thang ke tir ngay mud khodn
, !.111
- iddu to do dugc coi la "ttrang &rang Lien";
1)1Lin lioji lii tai san ngan han;
- CO thai han thu hei von duai I nam ho4c tromg I chit ksl/ I. I,lIt .1 ■ ):11111 I
san dai han.
ph.in
I chi: liv Lint , •1 , ■ ;11111
- Co thai han thu hoi von tren 1 mini hoiic
1, I.
city cac khoan dai tU duce hach
phong, aidm gilt dao ttr dugc lap vao tliUi dii.•;1; it a u..lt i 1
1 ,, 11• ,,I.111111 , !: ,.;!11
I
du phong.
tren so ke toan On non gia tri thi
Chi phi di vay


Chi phi di vay duuc ghi nhan vao chi phi san xuat, kinh doanh trong nam khi phat sinh, trir chi phi di vay lien quan true tiep
to xay dung hoac san xuat tai san dang doge tinh vao gin tri tai san (duoc yen hoa) khi CO cac diet
1.111viec
kien guy dinh trong Chuan muc Ke toan Viet Nam s6 16 "Chi phi di vay".
Chi phi di vay lien quan true tiep den vice dat to xay dung: hoac san xuat tai sari
dang can c6 thai gian du dai (tren 12
tlidng) de c6 the dua vao sir dung theo muc dich dinh tilt& hoac ban thi clugc tinh vao gin tri cda tai san c/O (duoc yen hod),

bao gom cac khoan lai tien vay, phan 1)6 cac khoan chiet khau hoac phu trei khi phat hanh trai phieu, cac khoan chi phi phu
pHt sinh lien quan qua trinh lam thd tuc vay.
2.10. Chi phi tra tr•eic
Cdc chi phi tra tru-gc chi lien quan, den chi phi sat xuat kinh doanh cda met nam tai chinh dupc ghi nhan Id chi phi tra trugc
tigan han va dugc tinh vao chi phi san xuat kinh doanh trong nam tai chinh.
Ca: chi phi da phat sinh trong tam tai chinh nhung lien quan den ket qua hoat Ong san xuat kinh doanh
nhieu tam tai
chinh duoc hach toan vao chi phi tra truoc
han de phan be dan vao ket qua hoot deng kinh doanh trong cac nam tai chinh
Sall.

Vie.c tinh va phan be chi phi tra tilt& dai han vao chi phi san xuat kinh doanh tirng IcS/ hach toan chrgc can Cif vao tinh chAt,
muc de Urn loai chi phi 6 chon phuong phap va tieu thac phan 1)6 hop 15f. Chi phi tra truck dugc phan be dan vao chi phi
san xuat kinh doanh theo phuong phap chro -ng thang.
2. 1 . Chi phi phai tra
Cdc khoan chi phi thuc to chua phat sinh nhung duoc trich truoc ,vao chi phi san xuat, kinh doanh trong nam de clam bao khi
chi phi phat sinh thkrc to khong gay dot bin cho chi:phi san xuat kinh doanh tren co se - dam bao nguyen tac phd hgp giira
doanh thu va chi phi. Khi cac chi phi dO phat sinh, neu CO chenh Lech voi so da trich, ke toan tien hanh ghi be sung hoac ghi
giam chi phi tuong ung vbi phan chenh tech.
2.12 . Von chu sii• huu
duoc ghi nhAn theo so von thkrc gop cua cha so hiru.
Von dau to cda chn
Lgi nhuan sau thue chua phan phi la so lgi nhuAn to cac hoat, deng cda doanh nghiep sau khi trir (-) cac khoan diet chinh do
toan va dieu chinh hoi to sai sot tong, yeu caa cac nam truck.
ap dung hei to thay cMi chinh sach
2.13 . Ghi nhan doanh thu

Doanh thu ban hang clu-o-c ghi nhan khi dong thoi thoa man cac clidu kic3.17 saw
- Phan Ian rdi ro va lgi ich gan lien vOi quyen scr hiru san pham/hang hoa da duoc chuyen giao cho nguiri mua;
- Cong ty khong con nam giu- quyen quan l)'( hang hoa nhu ngtrOi sa him hang hoa/quyen kiem soot hang Ma;

- Doanh thu duoc xac dinh tuang dei chac chan;
- Cong ty do thu duoc hoac se thu dugc lgi ich kinh to to giao dich ban hang;
- Xdc dinh clugc chi phi lien quan °ten giao dich ban hang.
Doanh thu hoot clOng tat chinh
Doanh thu phat sinh tin tien 101, co tdc, lgi nhuan duoc chia va cac khoan doanh thu hog clOng tai chinh khac duoc ghi nhan
khi thOa man Sing thgi hai (2) dieu kien sau:
- CO kha nang thu duoc 1 i ich kinh to tin giao dich do;
- Doanh thu duoc xac dinh tuang 6i chac chat.
2.14 . Chi nhi:in chi phi tai chinh
Cac khoan chi phi duoc ghi nhan vao chi phi tai chinh gem:
- Chi phi hoac cac khoan 16 lien quan den cac hoot Ong dAu to tai chinh;
- Chi phi di vay von;
doanh thu hoot thing tai chinh.
Cac khozin tren duoc ghi nhan theo tong s6 phat sinh trong nam, khong bu trir
2.15 . Cue khoiin thu4
Thue: hiVn hanh
Tai san thue va cac khoan thue phai nOp cho nam tai chinh hien hanh va cac nam tai chinh tuft dugc xac dinh bang s6 tien
du kien phdi nep cho (hoac dirge thu hei tix) quan thue, dkra tren cac niuc time suit va cac luat thue CO hieu luc den ngay
ket thitc nam tai chinh.
TIEN VA CAC KHOAN TIZONG 'WONG TIEN
01/01/15
31/03/15
VND
VND
Tien mat
Tien z i ugan
Tien dang chuyen

3,267,732

157,358,473
4,419,520


450,000,000

450,000,000

878,794,482

611,777,993

31/03/15
VND

01/01/15
VNI)

31/03/15
VND

01/01/15
VND

9,829,421,370
2,630,145,644

13,208,240,527
2,803,236,366

16,294,887,788
28,754,454,802

16,000,448,553
32,011,925,446

6 . HANG TON KHO

31/03/15

01/01/15

Nguyen lieu, vat

600,000

600,000

28,703,447,569

28,117,144,180

6,218,557,531

6,218,557,531

864,015,962
5,146,130,693
2,013,048,004
5,753,306,850

864,015,962
5,146,130,693
2,002,408,004
5,753,306,850

1,032,548,889

1,032,548,889

171,251,845
1,374,011,600
423,838,014

171,251,845
1,374,011,600
423,838,014

305,413,804
2,240,543,047
601,236,079
1,058,391,051

305,413,804
2,240,233,047
601,236,079
1,058,391,051

2,435,000

2,435,000

2,500,000

2,500,000

154,155,0ST

154,155,037

Cac khoan twang &rant! tien

4 CAC KHOAN DAU

TAI CHINH

Chimg khoan kinh doanh
Du phOng giam gia chimg khoan kinh doanh
Tau ter nam giv den ngdy clao flan

5 . CAC KHOAN PHAI THU

Phai thu ngan han khach hang
Tra truac cho ngirai ban ngan han
Du pheng giam gia hang ton kho
Phai thu ngan han khac

dang:
CP San xuat kinh doanh
(*) Chi tiet Chi phi san xuat kinh doanh do' dang

Chi phi san xuat kinh doanh cdc tong trinh xiiy lap

Toa nha hi3n hop HH4
Cong trinh H0 Guam Plaza
Taa nha H0"ri hop Song Da Ha Wing
Khoi can 110 Ong trinh Petro Vietnam Lanmark
Try sa Dal truyen hinh ky thuat so VTC
Van phong cho thue va chung cu cao cap FLC Lanmark Tower
Du an nha it cho CBCNV Vin Bong
Cong trinh CT3
Cong trinh Newtatco
Cal tao nang cap Qu0c 10 8A - Ha Tinh
Benh vi'en da khoa Xanh P6n
Nha may the tao TB nang ha Quang Ninh
Benh vien da khoa tinh Hoa Binh
Chung cu mau A, twang tiL hoc-Vinh L0c B, HCM
Dv- On cai tao nha 148 -150 Son Tay, Ba Dinh, HO N0i
Du On cai tao nha A7 Ngoc Khanh - Ba Dinh - HN
Du On cai tao nha 575/18 Kim MO - Ba Dinh - HO N01
DA nha a khu Bac Son Song H0ng
Try sO viL kiem soat nhan dan t0i cao
Tang 8 try so. ket hop VP cho thug HH2
Trung tam van hoa dien anti Quang Ninh
s:eu :hi Prime Mart Phong., Chau ?NI TI -19
T.n(2, 8 CEO - Sao Bach Duang
Nha lam vi'ec 3 tang
da khoa tin.b Ninh


Cong trinh H6 Guam Plaza- giai (loan 2

585,370,150

585,370,150

Cong trinh H6 Guam Plaza- giai doan 3-HD36

756,693,963

181,340,574

28,703,447,569

28,117,144,180

31/03/15
VND

01/01/15
VND

8,959,090
61,171,301

1 7,526,066

70,130,391

17,526,066

TSCD clang
trong wan IV
VND

COng

8 . TA1 SAN NGAN HAN KHAC

Tai san thieu char xCr ly
Tarn Cmg
Cam c6, ky (ley, ky cupc ngan han
Chi phi tra truac ngan han
Thue GTGT &rot khau
9 . TAI SAN CO -DINH HUU HINH
May mac
thiet bi
VND
Nguyen gia TSCD
S6 &du nam
Tang trong nam
- Sim china, n5ng cap
Giam trong nam
S6 cu6i nam
Hao mon TSCD
So dau nam
Tang trong nam
- Trich KH TSCD
Giam trong nam
S6 cuoi nam
Gia tri con lai

S6 dau ram
SA cuAi nam

Phuang tin
van tai
VND

VND

2,173,702,125

2,173,702,125

2,173,702,125

2,173,702,125

2,173,702,125

2,173,702,125

2,173,702,125

2,173,702,125

10 . CHI PHI XAY DUNG CO BAN DO DANG
31/03/15
VND

01/01/15

VND

31/03/15
VND

01/01/15
VND

300,000,000

300,000,000

300,000,000

300,000,000

Xay dung co' ban da dang

Dv On khai that, chA biAn, san xuat than
Du On khai that me tai VS Nhai, Thai Nguyen
Dv On san xuat phan hiru ca khoang

11 . DAU TU DA1 HAN KHAC
31/03/15
S6 luting CP

01/01/15
S6 luvng CP

GOp von co phan vao:

COng ty Co phan Dau to Phat trien Do thi va
;Khu Cana nghiep Song DO Mien Trung

0) VO'n dieu le cua Cong ty Co phOn Wu

i;t6rm.
12 .

30,000

30,000

f:ic) thi ya Khu COng nghiep Song DO Mien Trung 10 100.000.000.000

■

TRA TRUOC D.:1111. N
31/03/15

01/01/15


VND
870,848,275

SO dir dau nam
;SO king hung nanl
SO da
chuyen vao chi phi san xuat kinh doanh trong nam

Gain khae trong Liam
du cum nam

Thuong hieu Song Da
Chi phi suu chlta
Cis tri con lai cua Cong cu dung cu xuAt clang
Sib chira xe Camry BKS 29A-528.74
May photo

(93,243,128)

VND
1,190,707,208
59,561,588
(379,420,521)

777,605,147

870,848,275

31/03/15

01/01/15

VND
689,064,196
18,104,879
16,192,666
27,652,497

VND
751,564,195
34,199,419
30,841,255
27,652,497

26,590,909

26,590,909

777,605,147

870,848,275

31/03/15

01/01/15

13 . TAI SAN DAI HAN KHAC

Ky quji, Icy cirgc dai han

VND

VND

68,469,000

43,469,000

68,490

43,690

14 . VAY VA NO NGAN HAN

Vay ngan han (*)

(*) Thong tin bo sung cdc khodn vay nglin kin tai ngay 42094
Ben cho vay
Lai suit
Th6i han
va so hgp dOng
Ngan hang TMCP Quan D()i- CN My Dinh
Cong ty Tai chinh co phAn S6ng Da

11,5%/nam
13%/nam

3 thing
10 thing

31/03/15

01/01/15

VND
3,972,159,094

4,682,958,874

3,972,159,094

4,682,958,874

VND

S6 du ng goc Phircrng thirc
cool nam dam bao
1,472,159,094 The chAp
2,500,000,000 The chAp
3,972,159,094

14 . THUE VA CAC KHOAN PHAI NOP NHA NU'OC
31/03/15

01/01/15

VND
Thue gia tri gia tang cfau ra phai n(ip
Thue thu nhap doanh nghie.p
Thue thu nhap ca nhan

VND

2,166,401,168
1,960,362,120
102,162,733

2,151,584,895

1,960,362,120
101,424,521

4,228,926,021

4,213,371,536

15 . CHI PHI PHAI TRA
31/03/15

01/01/15

VND
ITrich tardc chi phi cho cac ceniz, trinh thi tong
Trich truck chi phi phai tra khac

4,809,014,877

VND
4,782,320,753
9,736,218

4,809,014,877

4,7920561

31/03/15
VND
11,919,794
1,045,420,121

191.282,729
101,777,448

01/01/15
"ND
8,140,358
990.717,173
'81.334.988
97,462,452

. CAC KHOAN PHAI TRA, PHAI NQP NGAN HAN KHAC

K inh phi tong doan
. him xd hOi
Bao
hiem y to
Bao hien: thdt naiep*


Cdc khoan phai tra phai nip khac

Da

hat tra Cong ty CP Khai that va Chi bicin Khoang .van Song
Thai ira Cong ty CP Dciu ttr va dy dung 573 v( 3- ,i nkin gdp von
hop tac
Pcii tra khcic

857,702,679

891,550,503

150,000,000

66,235,200

150,000,000
66.235,200

641,467,479
2,208,102,771

675,315,303
2,169,705,474

17 . NGUON VON CHU SO HITIt
a. Bang dui chi& bijn dOng van chu sit hiru
Vo'n cl'au tir
cna CSH

Lgi nhuan
chua phan phcii

VND
25,000,000,000

VND
(2,168,574,370)

25,000,000,000

(981,484,706)
(3,150,059,076)

chi) st'r lulu
VNI)
22,831,425,630
(981,484,70o)
21,849,940,924

• 31/03/15
Ty %

01/01/15

31/03/15

0 1 /0 I/ 1 5

%

VND

VND

51.0%

51.0%

12,750,000,000

12,750,000,000

49.0%

49.0%

12,250,000,000

12,250,000,000

25,000,000,000

25,000,000,000

31/03/15
VND

01/01/15
VND

25,000,000,000

25,000,000,000

25,000,000,000

25,000,000,000

31/03/15

01/01/15

2,500,000

2,500,000

2,500,000
2,500,000

2,500,000

2,500,000

2,500,000

2,500,000

2,500,000

10,000

10,000

31/03/15
VND

01/01/15
VND

S6 du• clan nam nay
Lol nhuan (18) Oat sinh
S6 du• cu6i nam nay
b. Chi net van Au tzr dire chii sir hint

TOng Cling ty Song Da.
Cac co clang khac

TS,

c. Ctic giao dich vj von vol cdc dui sir hiru

- VOn clau caa chit so. him
+ Von g6p d'au nam
+ \Ain Op tang trong nam
+ VOn gop giam trong nam
+ VOn gop cuoi nam
d. Co phiju
- St) Itrong co phiOu clang ky phut hanh
- SO lugng co phiOu cla phut hanh
+ Co phic'ju pha thong
+ Co phiju uu diii
- S6 [wing co phi6u clang Itru hanh
+ CO phieu pha thong
+ CO phizt tru
* IVIOh gia co phiL clang luu hanh (dong/d) phan):
18 . DOANH THU BAN HANG VA CUNG CAP DICH VU

Doanh thu tir hog dtinv, xay lap

2,500,000

148,162,727
148,162,727

19 JCIA VON HANG BAN
31/03/15
VND
G id Ni6r) cna hoat clOng xaylp

77,609,124
77,609,124

DOANH THU HO.NT BONG TAI CHINN
3

Lr 3

1.5

01/01/15
VND


VND
(6,936,218)

VND

31/03/15

01:01/15
VND

IL_ CHI PHI TAICHINH
VND

109,235,563

I.Kê than tru.6.ng

L

thang

4.11 ,

ncim 2015

tam ci6c

coNG
CO plio:

.407, „Aiwa_
Ltru Thi Thuiit

Don Thi Thay

Manh Clang