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1
CONG TY CP V~T L1~U DI~N vA VIEN THONG SA~ CVONG
Elia chl tru sa chinh: KeN Long Tbanh, dliOng s61, xii Tarn An, Huy~n
i ~ .••••- I Long Thanh, tlnh
~~I~I =i i§~ VPGD: 135/1/130
Bang Nai, Vi~t Nam
Nguyen HQu Canh, P.22, Q.S1NH THANH, TP.HCM
8T: 08 3 551 3733 FAX:08 3 551 5164
,
,
BAOCAO
,
,
TAICHINH
,
\J
QUY 04 NAM 2013
I
L
---
Thang 01 niim 2014
_J
CONG TY CP V~T LI~V Dlt. vA
Tn,J
sa chinh:
rE
THO
G SAM
cuo
G
BCTC
KCN Long Thanh, duong s6 I, xa Tarn An, Huyen Long Thanh, Dbng Nai, VN
QVY IV/2013
guy~n Hiru Canh - Phuong 22 - Quan Blnh Thanh - TP.HCM
VPDD: 135/1/130
BANG CAN DOl KE TOAN
T~i ngay 31112/2013
TA/sAN
A. TAl SAN NGAN H~N
I. Ti~n vil de khoan turrng duo'ng ti~n
I. Ti~n
n. Cac
khoan dftu tu' tai ehinh ngiin han
Ma
s6
Thuyet
minh
lOO
.
110
III
V.OI
120
V.02
2. DI,fphong giam gia chung khoan d§u tu ngan han (*)
129
Ill. Cac khoan phai thu ngiin han
S3 eu3i ky 31112/13
S3 dftu narn 01101113
78,274,176,438
41,972,887,700
12,213,266,511
4,283,693,139
12,213,266,511
4,283,693,139
130
34,698,836,170
24,140,863,958
I. Phai thu khach hang
131
34,777,660,000
24,089,387,741
2. Tra truce cho nguoi ban
132
3. Phai thu noi bo ngan han
133
4. Phai thu thee ti~n do k~ hoach hQ'P d5ng xay dung
134
5. Cac khoan phai thu khac
138
6. DI,fphong phai thu ng~n han kh6 dei (*)
139
IV. Hang tBn kho
140
1. Hang t5n kho
141
2. DI,fphong giam gia hung t5n kho (*)
149
V. Tai san ngiin han khac
150
1,501,817,648
1,721,067,088
151
395,717,430
377,689,148
1. Chi phi tra truce ng~n han
V.03
V.04
117,455,000
15,916,395
258,082,128
(454,360,958)
118,741,822
(83,182,000)
29,860,256,109
11,827,263,515
30,283,684,860
12,201,677,736
(423,428,751)
(374,414,221)
2. Thu~ OTOT duce khau tnr
152
3. Thu~ vu cac khoan khac phai thu Nha nuoc
154
4. Tai san ngan han khac
158
1,106,100,218
1,343,377,940
200
13,696,557,499
13,592,009,862
220
12,159,340,153
12,601,059,589
B. TAl SAN DAI H~N
n. Tai
san e3 djnh
I. Tai san cb dinh hiru hinh
221
- Nguyen gia
222
- Gia tr] hao mon lily k~ (*)
223
2. Tai san c6 djnh thue tai chinh
224
- Nguyen gia
V.05
V.08
7,350,490,041
7,722,406,390
21,502,632,613
(14,152,142,572)
20,197,709,712
(12,475,303,322)
4,681,850,112
4,822,017,049
5,636,455,564
5,636,455,564
V.09
.
225
- Gia tr] hac rnon lily k~ (*)
3. Tai san cb dinh VQ hinh
226
227
- Nguyen gia
228
- Gia tri hac rnon lily k~ (*)
229
V.IO
(954,605,452)
(814,438,515)
4. Chi phi xay dung cc ban do dang
230
V.ll
III. B5t agng san dftu tu'
240
V.12
IV. Cac khoan dllu tu' tai ehinh dai han
250
3. Dfru tu dui han khac
258
1,820,680,000
1,820,680,000
4. DI,fphong giarn gia d§u tu tai chinh dai han (*)
259
(1,820,680,000)
(1,820,680,000)
V. Tai san dai han khac
260
1,537,217,346
990,950,273
1,420,727,634
947,000,273
116,489,712
43,950,000
V.13
I. Chi phi tra truce dui han
261
V.14
2. Tai san thue thu nhap hoan lai
262
V.21
3. Tai san dui han khac
268
TONG CONG TAISAN
270
127000000
91,970,733,937
56636
150
55,564,897,562
CONG TY CP V~ T LI~U DI~N V A VIEN THONG
Tru
sa chinh:
BCTC
~ M CU'ONG
KCN Long Thanh, duong s6 I, xii Tarn An, Huyen Long Thanh, Dong Nai, VN
VPDD: 135/1/130 Nguyen
Hfru Canh - Phuong
QUY IV/2013
22 - Quan Binh Thanh - TP.HCM
BANG CAN DOl Kt ToAN
T~i ngay 31/1212013
Ma
sa
NGUDNVDN
Thuyet
minh
300
A. NO PHAI TRA
sa cuai ky 31/12/13
.
sa dftu nam 01101113
49,961,695,852
17,774,078,602
49,961,695,852
15,654,938,923
17,774,078,602
7,598,307,80 I
25,017,672,030
5,977,090,797
I. NO'ng~n han
I. Vay va no ngfu, han
310
2. Phai tra ngiroi ban
312
3. Nguoi rnua tra tien truce
313
4. Thu~ va cac khoan phai nQP Nha mroc
314
V.16
6. Chi phi phai tra
315
. 316
V.17
58028333
7. Phai tra nQi bQ
317
V.18
3,666,461,039
1,172,314,377
311
5. Phai tra nguoi laD dong
V.15
180,349,950
22,000,000
247,472,169
483,733,249
4,339,199,727
2,069,100,938
9. Cac khoan phai tra, phai nQP ngan han khac
319
10.01/ phong phai tra ngan han
320
11. Quy khen thuong, phuc loi
323
797,573,681
451,531,440
400
42,009,038,085
37,790,818,960
42,009,038,085
37,790,818,960
B. VON CHU
Sa HUu
410
I. van chii sO'hu'u
I. V6n d~u tu cua chu
sa hiru
V.22
411
30,781,530,000
29,317,240,000
7. Quy d~u tu phat trien
417
1,849,668,628
1,594,668,628
8. Quy du phong tai chinh
418
1,091,666,207
836,666,207
10. Loi nhuan sau thu~ chira phan phci
420
8,286,173,250
6,042,244,125
.,
J
TONG CQNG NGUON VON
cAc
CHiTlEU
440
91,970,733,937
55,564,897,562
CHi TIEU NGoAI BANG CAN DOl KE ToAN
Ma
so
Thuy~t
minh
sa cuai ky 31112/13
S6 d5u nam 01101/13
I. Ngoai t~ cac loai
296.94
- USD
Nguot I~p biSu
1,47 r09
K~ toan trufrng
M
Huynh Thj Kim Oanh
Tr5n Van Duong
2
CONG TV CP V~ T Ll~U DI~N VA VIEJ'I THONG
Tru
sa
chinh: KCN Long Thanh, duong
s6
AM ClrONG
BCTC
QUYIV!20IJ
I, xii Tarn An, Huyen Long Thanh, D5ng Nai, VN
VPDD: 135/1/I 30 Nguyen Hiru Canh - Phuong 22 - Quan Binh Thanh - TP.HCM
BAO CAO KET QUA HO~TDONG
KINH DOANH
QVY IV/2013
£)011
vi tinh: Diln a
Niim nay 2013
Mii
so•
CHi TIEV
minh
01
2. Cac khoan giam trir
(10
Yi1
02
= 01
- 02)
11
VI.27
5. Loi nhuan gOp v~ ban hang va cung
Yi1
(20
=
149,737,648,964
112,550,000
745,535,800
nam
26,665,846,758
79,415,645,429
109,300,000
3,920,000
46,764,709,999
148,992,113,164
26,661,926,758
79,306,345,429
35,055,231,724
111,381,459,886
19,386,448,143
57,716,641,584
11,709,478,275
37,610,653,278
7,275,478,615
21,589,703,845
10
4. Gia v6n hang ban
dp dich
46,877 ,259,999
Liiy kS tit d~u
Quy IV!2012
niim
VI.25
3. Doanh thu thuan v~ ban hang va
cunz dp dich
Liiy k~ tit d~u
Quy IV/2013
.
1. Doanh thu ban hang va cung ci\p
dich vu
Niim tru'ae 2012
Thuy~t
10 - 11)
20
6. Doanh thu hoat dong tai chinh
21
V1.26
8,556,100
17,375,356
3,419,548
16,520,882
7. Chi phi tai chinh
22
VI.28
234,620,473
985,479,807
227,776,575
499,909,090
199,476,789
822,257,885
209,166,393
429,358,398
5,452,905,592
16,437,102,601
2,980,920,487
9,268,872,232
3,432,839,469
11,152,984,821
2,183,558,596
6,459,689,825
- Trong do: Chi phi lai vav
23
8. Chi phi ban hang
9. Chi
10. Lql
24
ERi
25
9uim ly doanh n~hiep
uan ill hOi:lt dong !rih
= 20 + (21
doanh{30
25)}
- 22) - (24
-
+
11. Thu nh~p khac
31
12. Chi phi khac
32
13. Loi nhuan khac (40
= 31
- 32)
40
14.T6ng loi nhuan k~ toan truce thu~
(50
9,052,461,405
1,886,642,505
5,377,753,580
2,780,559
40,168,922
-
442,024,966
20,990,441
179,291,028
9,347,053
230,106,442
(18,209,882)
(139,122,106)
(9,347,053)
211,918,524
5,589,672,104
2,597,668,841
30
= 30 + 40)
2,579,458,959
8,913,339,299
1,877 ,295,452
103,875,361
50
15. Chi phi thu~ TNDN hien hanh
51
VI.30
204,294,433
921,035,374
16. Chi phi thu~ TNDN hoan lai
52
V1.30
-
-
2,375,164,526
7,992,303,925
17. Loi nhuan sau thue thu nhap doanh
nghiepf 60
= 50
- 51 - 52)
18. Lai eo ban tren c6 phieu
1,773,420,091
.
309,867,845
5,279,804,2:'
771.62
70
-&- c~i:~" .
2,653.53
605
1,801
~
.v..
Ngu'iYi l~p bi~u
/-'ibOO"O~
.:1,',
-
K(;1
.3.,
~
:-:'
~
*
-;:!:
CO PR 'j!'gg~.
V4TyeUDI~NVA
VIEN TH,ONG
I~
01 nam 201'
'D<
'~ SAMClfd~~
Qf
HUyn~
)
60
Tr~n Van Duong
0~
1t4NH1"1i\£~1f~n
---::-.;~
Gnb
3
DI:E:N vA VIE
CONG TY CP V~T LItU
Tru
sa chinh:
THONG
BCTC
SAM CUONG
QUY IVI20I3
KCN Long Thanh, duong s6 I, xil Tarn An, Huyen Long Thanh, D6ng Nai, VN
VPDD: 135111130 Nguyen Htru Canh - Phuong 22 - Quan Binh Thanh - TP.HCM
BAO CAO L lfU CHUYEN TIEN T'Jt
(Tit eo phtrong pit tip true ti€p)
QUYIV/2013
Chi tieu
I. Luu chuyen tib
Mas3
Thuy~t
rninh
Narn truce 2012
Narn nay 2013
tir hoat dQng kinh doanh
I. Ti€n thu tu ban hang, cung dp dich vu va doanh thu khac
01
153,625,134,338
74,369,969,280
( 124,667,808,662)
(61,972,740,238)
2. Ti€n chi tra cho nguoi cung dp hang hoa va djch vu
02
3. Ti€n chi tra cho nguoi lao dQng
03
4. Tib chi tra lai vay
04
(783,573,815)
5. Ti€n chi nQP thue thu nhap doanh nghiep
05
(594,114,918)
(257,071,152)
6. Ti€n thu khac tu heat dong kinh doanh
06
3,204,983,646
2,226,898,431
7. Ti€n chi khac cho heat dong kinh doanh
07
(14,510,389,556)
(10,283,374,875)
Ltru chuy2n tiRn thudJl tir hO(lt i/{jJlg klnli doanh
20
3,035,689,242
(4,495,094,620)
I.Ti6n chi d€ rnua sarn, xay dung TSCD va cac tai san dai
han khac
21
(1,523,290,409)
2.Ti€n thu tu thanh Iy, nhuong ban TSCD va cac tai san dai
22
(8,149,417,668)
(\ 3,238,541 ,791)
(429,358,398)
11. Luu chuy€n ti~n tir hoat dQng dAu tu'
3.Ti€n chi cho vay, rnua cac cong cu no cua dan vi khac
23
4.Ti€n thu h6i cho vay, ban lai cac cong cu no cua dan vi kha
24
5.Ti€n chi d~u tu gap v6n vao dan vi khac
25
6.Ti€n thu h6i d~u tu gap v6n vao dan vi khac
26
7.Ti€n thu lai cho vay, c6 nrc va loi nhuan duce chia
27
Luu chuyen
ai«
thudJl tir hont i/{jng i/du ur
(1,057,029,543 )
23,001,000
360000000
16,520,882
13,941,082
(1,486,348,327)
30
(680,508,661)
Ill. Luu chuyen ti~n tll' hoat dQng tai chinh
sa
31
rnua lai c6 phieu
32
I.Ti€n thu tu phat hanh c6 phieu, nhan v6n gap cua chu
huu
2.Ti€n chi tra v6n gap cho cac chu
cua doanh nghiep dil phat hanh
sa hiru,
3.Ti€n vay ng~ han, dai han nh~ duce
33
4.Ti€n chi tra no g6c vay
34
5.Ti€n chi tra no thue tai chinh
6. C6 tire, Iqi nhuan da tra cho chu
32,854,882,968
85,703,253,336
(77,646,622,214
)
(26,879,993,884)
35
sa hiru
36
(1,676,398,665)
(26,067,452)
40
6,380,232,457
5,948,821,632
Luu chuy€n tiSn thu§n trong ky (50 = 20+30+40)
50
7,929,573,372
773,218,351
Ti~n va turmg duong ti~n dAu ky
60
4,283,693,139
3,510,474,788
Anh huong cua thay d6i ty gia h6i doai quy d6i ngoai te
61
Ti~n va tuo'ng duo'ng ti~n cu3i ky (70 = 50+60+61)
70
Luu chuy2J1 tiRn tludill
11'1'
hoat i/{jng titi cliinh
VlI.34
4,283,693,139
Nguo'i I~p bi€u
~
Huynh Thj Kirn Oanh
Tr§n Viin Duo'ng
4
CONG TY CP V ~T Ll~U DI~N V A VLEN THONG
SAM CU'O'NG
Tru sa chinh: KCN Long Thanh, duong s6 I, xa Tarn An, Huyen Long Thanh, D6ng Nai, VN
BCTC
QUYIV/2013
VPDD: 135/11130 Nguyen Hiru Canh - Phirong 22 - Quan Binh Thanh - TP.HCM
THUYET MINH
BAo cAo TAl CHINH
QUY IV Niim 2013
1- D~c di~m hoat oqng cua doanh nghi~p
1- Hlnh thirc so' hiru van:
Cong ty C6 ph~n V~t lieu Dien va Vi~n thong Sam Cuong (Cong ty) la Cong ty C6 phan thanh l~p tai Viet Nam
theo Luat Doanh nghiep s6 60/2005/QHll
duce Quoc hQi Nuoc Cong hoa XHCN Viet Nam thong qua ngay
2911112005. Giiy chirng nhan dang ky kinh doanh s6 3600850734 do Sa K~ hoach va D~u tu tinh D6ng Nai clip
l~n 5 ngay 13/08/2013.
Tru sa chinh cua Cong ty d~t tai Khu cong nghiep Long Thanh, duong s6 I, xii Tarn An, Huyen Long Thanh,
Tinh D6ng Nai, Vi~t Nam.
Van phong giao dich d~t tai s6 135/11130, Duong Nguyen Hiru Canh, Phuemg22, Quan Binh Thanh, TP. H6 Chi
Minh.
C6 phieu cua Cong ty niem y~t tai
2- Linh
Vl}"C
kinh doanh:
Sa GD Ha NQi tu ngay 30/07/2010 voi ma chirng khoan la SMT
San xuat, dich
V\I,
thuong mai
3- Nganh ngh~ kinh doanh:
San xuat, l~p rap cac thiet bi, v~t lieu di~n va vi~n thong. Mua ban, xuat nhap khau, dai ly ky giri: thi~t bi, nguyen
v~t lieu di~n va vi~n thong, hang kim khi dien may. Xay dung cong trinh dan dung, cong nghiep. Trang tri nQi that.
4- D~c di~m hoat dqng ciia doanh nghiep trong njim tai chinh co anh hurrng o~n bao cao tai chinh:
Il- Ky k~ toan, do'n vi tib
t~ si'r dung trong k~ toan
1- Ky k~ toan narn : b~t d~u tu ngay 0110 1 k~t thuc vao ngay 31112 hang narn,
2- BO'n vi ti~n t~ sir dl}ng trong k~ toan: D6ng Viet Nam (VND)
111- chuh
muc va Ch~ oq k~ toan ap dl}ng
1- Ch~ oi} k~ toan ap dl}ng: Cong ty ap dung che dQ K~ to an doanh nghiep ban hanh kern theo quyet 'dinh s6
15/2006/QD-BTC ngay 20/03/2006 cua BQ tnrong BQ Hi Chinh.
2- Tuyen bB v~ vi~c tuan thu Chuiin rnuc k~ toan va Ch~ oi} k~ toan: Cong ty ap dung va twin thu cac chuan
mire k~ to an Viet Nam va cac van ban huong d~n chuan muc do Nha ruroc Vi~t Nam ban hanh. Cac bao CaDtai
chfnh duce l~p va trinh bay theo dung moi quy dinh cua tirng chuan rmrc, thong tu huong d~n thirc hien chuan
mire va ch~ dQ k~ toan hien hanh dang ap dung.
3- Hinh tlurc k~ toan ap dung: Cong ty ap dung hinh thirc k~ toan Chirng tu ghi s6.
IV- Cac chinh sach k~ toan apdung
1- Nguyen t~c ghi nh~n cac khoan ti~n va cac khoan tuo'ng oU'o'ng ti~n.
1.1. Nguyen t~c ghi nh~n cac khoan ti~n va cac khoan turrng durrng ti~n.
Bao g6m ti~n mat tai qily, ti~n gui ngan hang, ti~n dang chuyen, ti~n gui khong ky han va cac khoan d~u tu
ngan han khac eo thoi han dao han ban d~u khong qua 3 thang.
1.2. Phurrng phap chuyen dBi cac d6ng ti~n khac ra 06ng ti~n sir dung trong k~ toan,
5
vA
CONG TY CP V ~ T L1.J;:U DJ.J;:
VIEN THONG SAM CU'ONG
BCTC
Tru so chinh: KCN Long Thanh, dirong s6 I, xa Tam An, Huyen Long Thanh, D6ng Nai, YN
YPDD:
QUYIV/2013
135/1/130 Nguyen Hiru Canh - Phirong 22 - Quan Binh Thanh - TP.HCM
Cac nghiep VV kinh t~ phat sinh bang ngoai t~ duce quy 06i ra 06ng Viet Nam theo ty gia tai thoi oi~m giao
dich, thanh toan, Tai thoi diem cuo! nam cac khoan m~ICti~n t~ eo nguon g6c ngoai t~ duce quy 06i theo ty gia
binh quan lien ngan hang do Ngan hang NM nucc Yi~t Nam cong b6 vao ngay k~t thuc nien 09 k~ toan.
Chenh lech ty gia thuc t~ phat sinh trong ky va chenh lech tY gia do danh gia lai s6 du cac khoan ngoai t~ tai
thoi oi~m cuoi narn duce k~t chuyen vao doanh thu hoac chi phi tai.chinh trong narn tai chinh.
2- Nguyen tiie ghi nh~n hang tan kho:
2.1. Nguyen tiie ghi nh~n hang tan kho: Hang t6n kho duce tinh theo gia g6c. Tnrong hQ'P gia tri thuan eo th~
thuc hien duce th~p hOTIgia g6c thi phai tinh theo gia tri thu§n eo th~ thuc hien duce. Gia g6c hang t6n kho bao
g6m: chi phi mu a, chi phi ch~ bien va cac chi phi lien quan true ti~p khac phat sinh o~ eo diroc hang t6n kho 60ia
oi~m va trang thai hien tai.
2.2. Phuong phap tinh gia trj hang tan kho: Gia tri hang t6n kho cu6i ky duce xac dinh theo phUOTIg phap blnh
quan gia quyen,
2.3. Phuo'ng phap hach toan hang tan kho: Cong ty ap dung phUOTIg phap ke khai thuong
hang t6n kho.
xuyen o~ hach toan
2.4. Phuo'ng phap l~p dl[ phong giarn gia hang tan kho: D\I phong giam gia hang t6n kho duce I~p vao thoi
diem cu6i nam la s6 chenh lech giua gia g6c cua hang t6n kho 160 hOTI gia tri thuan eo th~ thuc hien diroc cua
chung.
3- Nguyen
tiie ghi nh~n va khh
hao TSCD va bat oQng san oh
tu:
- Nguyen t~c ghi nhan TSCD (hiru hinh, vo hinh, thue tai chlnh);
Tai san c6 dinh duce ghi nhan theo nguyen gia. Trong bang CD KT, tai san c6 dinh duoc ph an anh theo 3 chi
tieu: nguyen gia, hao man liiy k~ va gia tri con lai.
- PhUOTIg phap khau hao TSCD (hiru hlnh, vo hlnh, thue tai chinh).
Ap dung phirong phap khau hao duong thang qua suot thoi gian hiru dung uoc tinh. Thai gian str dung uoc
tinh nhir sau:
+ Nha cira, v~t ki~n true
tu 05 narn o~n IS nam
+ Ti€n thue o~t tai KCN Long Thanh
47 narn
+ May moc, thiet bi
tu 02 narn o~n 05 nam
+ PhUOTIg tien v~n tai truyen d~n
tu 02 narn o~n 08 narn
+ Cong cu, dung cu quan Iy
tu 02 narn o~n 05 nam
Tai san c6 djnh cho thanh Iy khong trich khau hao.
- Thanh Iy
Lai va 16 do hoat o9ng thanh Iy tai san la s6 chenh lech giira gia trj thuan thu duce do thanh Iy so voi gia trj
con lai cua tai sari thanh Iy va duce ghi nhan la khoan doanh thu hoac chi phi trong bao cao k~t qua kinh doanh.
4- Nguyen
tiie ghi nh~n va kh5u hao bat oQng san oau tu
5- Nguyen
de ghi nh~n cac khoan
5.1. Cac khoan oh
tu'
V30
oh
tu tai ehinh:
cong ty con, cong ty lien kSt, van g6p
V30
CO" s(r
kinh doanh
oang ki~m scat;
Khoan o§u tu vao cong ty con, cong ty lien k~t duce k~ to an theo phUOTIg phap gia goc. LQ'i nhuan thuan
OUQ'Cchia tu cong ty con, cong ty lien k~t neu phat sinh sau ngay o§u tu duce ghi nhan vao bao cao k~t qua heat
o9ng kinh doanh. Cac khoan duccchia
khac (ngoai IQ'inhuan thuan) duce coi la phan thu h6i cac khoan o§u tu va
duce ghi nhan la khoan giam tnr gia g6c oftu tu.
6
CONG TY CP V~T LIJ):U DJJ):N V A VI:EN THONG SAM ClfO'NG
Tru so chinh: KCN Long Thanh, duong s6 I, xa Tam An, Huyen Long Thanh, D6ng Nai, YN
BCTC
QUYIY/2013
YPDD: 135111130 Nguyen Hfru Canh - Phuong 22 - Quan Blnh Thanh - TP.HCM
5.2. Cac khoan dflu tir chung khoan ngiln han, dui han: cac khoan dfru tu chirng khoan, cac khoan d§u tu khac
tai thoi diem bao cao, neu:
- C6 thci han thu h6i hoac dao han khong qua 3 thang k~ tu ngay mua khoan dfru tu do diroc coi la "tuong
duong tien''.
- Co thoi han thu h6i von duoi 1 nam hoac trong I chu ky kinh doanh duce phan loai la tai san ngan han.
- Co thoi han thu h6i v6n tren 1 narn hoac hem 1 chu ky kinh doanh duce phan loai la tai san dai han,
5.3. Phuo'ng phap I~p d\}' phong giam gia d5u tu' nglin han, dui han.
6- Nguyen tlie ghi nh~n vu vBn hoa de khoan chi phi di vay:
7- Nguyen tlie ghi nh~n vu vBn hoa de khoan chi phi khac:
7.1. Chi phi tra trurrc:
- Chi phi tra truce chi lien quan d@nd~n narn tai chinh hien tai duce ghi nhan la chi phi tra truce ngan han.
- Cac khoan chi phi sau day phat sinh trong nam tai chinh nhirng lien quan d@n nhieu nien d9 k@toan duce
hach to an vao chi phi tra tnrcc dai han va phan b6 dfrn vao k@tqua hoat d9ng kinh doanh:
+ Cong cu, dung cu xuat dung eo gia trj loo.
+ U; chenh lech
ty gia cua
giai dean dfru tu xay dung eo ban.
7.2. Chi phi khac: Chi phi khac phuc
san c5 dinh duce dfru tu do.
V~I
cho hoat d9ng dfru tu xay dung eo ban trong ky se duce v5n hoa vao tai
7.3. Phuo'ng phap phfin ba chi phi tra trurrc:
- Cac khoan chi phi tra truce neu chi lien quan d~n d~n nam tai chinh hien tai duce ghi nhan vao chi phi san
xu~t kinh doanh trong narn tai chinh.
- Viec tinh va phan b5 chi phi tra truce dai han vao chi phi san xuat kinh doanh tirng ky hach toan duce can
cir vac tinh chat, mire d9 tung loai chi phi d€ chon phuong phap va tieu thirc phan b6 hop IY.
- Phucmg phap va thoi gian phan b6 loi th@thuong mai,
8- Nguyen tlie ghi nh~n chi phi phai tra.
Cac khoan chi phi thuc t@crura phat sinh nhung duce trich truce vao chi phi chi phi sari xu~t kinh doanh
trong ky d€ dam bao chi phi phat sinh thuc t~ khong gay d9t bien cho phi san xu~t kinh doanh tren ca so dam bao
nguyen t~c phu hop giiia doanh thu va chi phi.
•
9- Nguyen tile va phunng
phap ghi nh~n de khoan dl! phong phiii tra,
10- Nguyen tlie ghi nh~n vBn chu so' hfru:
10.1. Nguyen tlie ghi nh~n vBn dflu tu cua chu so' hfru, th~ng dir vBn ca phfln, vBn khac ciia chu
so' hfru.
Y6n d~u tu cua chu s6 hiru duce ghi nhan theo s5 v6n thuc gop cua chu sa hfru.
C6 nrc phai tra cho cac c6 dong duce ghi nhan la khoan phai tra trong Bang CDKT sau khi eo thong bao
chia c6 tire cua HDQT Cong ty.
10.2. Nguyen de trieh I~p de quy tu' [Q'inhujin
sau thu~
Loi nhuan sau thu€ thu nhap doanh nghiep sau khi duce HDQT phe duyet duce trich cac qiiy thee Di~u l~
Cong ty va cac quy dinh phap Iy hien hanh.
11- Nguyen tile vu phurmg phap ghi nh~n doanh thu:
11.1. Doanh thu ban hung diroc ghi nhan khi d6ng thoi thoa man 5 dieu kien sau:
- Phfrn loo rui ro va loi ich g~n lien voi quyen so hiru san pham hoac hang hoa da duce chuyen giao cho
nguoi mua.
7
CONG TY CP
Tru
sa chinh:
v~T
LIJl;V DIJl;N
v A VLEN THO
BCTC
G SAM CV'ONG
KCN Long Thanh, duong s6 1, xa Tarn An, Huyen Long Thanh, f)6ng Nai, VN
QVYIV/2013
VPDD: 135111130 Nguyen Hiru Canh - Phuong 22 - Quan Binh Thanh - TP.HCM
- Cong ty khong con nam giu quyen quan
hang h6a.
Iy hang
h6a nhir nguoi
sa
hfru hang h6a hoac quyen kiern scat
- Doanh thu duce xac dinh nrong d6i chac chan.
- Cong ty da thu hoac se thu duce loi ich kinh t~ tu giao djch ban hang.
- Xac dinh duce chi phi lien quan d~n giao djch ban hang.
11.2. Doanh thu eung dp djch vu duce ghi nhan khi k~t qua giao dich do duce xac dinh mot each tin cay.
Tnrong hop viec cung dp dich vu lien quan d~n nhieu ky thl doanh thu duce ghi nhan trong ky theo k~t qua phAn
cong viec da hoan thanh vac ngay lap Bang CDKT cua ky do. K~t qua cua giao dich cung dp dich vu duce xac
dinh khi d6ng thoi thoa man 4 di~u kien sau:
- Doanh thu duce xac dinh tuong d6i chac chan.
- C6 kha nang thu diroc loi ich kinh t~ tu giao djch cung dp dich vu d6.
- Xac dinh duce phan cong viec da hoan thanh vao ngay l?p Bang Cf)KT.
- Xac dinh duce chi phi phat sinh cho giao dich va chi phi dS hoan thanh giao dich cung dp dich vu do,
PhAn cong viec cung dp dich vu da hoan thanh duce xac dinh theo phuong phap danh gia c6ng viec hoan
thanh.
11.3. Doanh thu hoat dQng tai ehinh doanh thu tu ti~n lai, ti~n ban quyen, c6 tire, loi nhuan duce chia va cac
khoan doanb thu heat d9ng tai chinh khac duce ghi nhan khi thoa man d6ng thoi 2 di~u kien sau:
- Doanh thu duoc xac dinh tuong d6i chac chan,
- C6 kha nang thu duce loi Ich kinh t~ tu giao dich do.
C6 tire, loi nhuan duce chia duce ghi nhan khi C6ng ty duce quyen nhan c6 tire hoac duce quyen nhan loi
nhuan tu viec g6p v6n.
12. Nguyen tlie va phuo'ng phap ghi nh~n chi phi tai ehinh.
Chi phi tai chinh duce ghi nhan trong Bao cao k~t qua heat d9ng kinh doanh la t6ng chi phi tai ehinh phat sinh
trong ky (khcng bu tnr voi doanh thu hoat d9ng tai ehinh)
13. Nguyen tlie va phuorig phap ghi nh~n chi phi thu~ thu nh~p doanh nghi~p hi~n hanh, chi phi thu~ thu
nh~p doanh nghi~p hoan ll.li.
14- Cac nghi~p
VI)
dl! phong riii ro h5i doai,
15- Cac nguyen tlie va phurmg phap k~ toan khac,
8
CONG TY CP V~ T LI~V DI~N V A VlEN THONG.SAM
Tru
sa chinh:
KCN Long Thanh, duong
s6
CV'ONG
BCTC
1, xii. Tarn An, Huyen Long Thanh, D6ng Nai, VN
QUYIV/2013
VPfJD: 135/1/130 Nguyen Hiiu Canh - Phuong 22 - Quan Binh Thanh - TP.HCM
V- Thong tin bA sung cho cac khoiin muc trinh bay trong Biing can d&i k~ toan
01- Ti~n
Ngay 31/12/13
- Ti~n m~t
102,559,829
- Ti~n giri ngan hang
+ Ngan hang VCB- chi nhanh B€\n Thanh
+ Ngan hang Quan Dei- chi nhanh Nguy~n Oanh
+ Ngan hang DT&PT YN- chi nhanh Gia Dinh
+ Ngan hang TienPhongBank-
chi nhanh Nguyen Oanh
+ Ngan hang Phuong Nam
Ci}ng
Ngay 01/01113
149,928,916
12,110,706,682
4,133,764,223
9,582,268,964
2,697,304,369
780,000
771,398,803
70,897,428
1,755,146,031
1,364,456,572
1,112,884
1,105,854
12,213,266,511
4,283,693,139
(*) Trong do: Ti~n giri ngoai t~ NH VCB - CN B~n Thanh: 296.94 USD tirong duong 6,197,915 d6ng.
03- Cac khoiin phiii thu ng~n han khac
Ngay 31/12/13
- Phai thu khac
+ Cac khoan khac
Ci}ng
Ngay 01101113
258,082,128
118,741,822
258,082,128
118,741,822
258,082,128
118,741,822
04- Hang tAn kho
Ngay 31/12/13
- Nguyen lieu, y?t lieu
- C6ng cu, dung
Ngay 01101113
15,528,641,038
2,135,756,701
147,415,784
107,263,073
- Chi phi SX, KD da dang
5,807,043,444
4,032,548,601
- Thanh pham
4,490,732,070
4,243,485,606
- Hang hoa
1,316,175,983
1,331,564,173
- Hang giri di ban
2,993,676,541
351,059,582
cu
C{3nggid g8c hang tan kho
D~rphbng glam gid hang t8n kho
Gid tr] thuan cua hang t8n kho
30,283,684,860
12,201,677,736
(423,428,751)
(374,414,221)
29,860,256,109
11,827,263,515
9
CONG TY CP V~ T LItU D1tN
vA VIEN
nCTC
THONG SAM CtfONG
Tr~1sa chinh: KCN Long Thanh, duong s6 I, xa Tarn An, Huyen Long Thanh, D6ng Nai, VN
QVY IV/2013
08 - Tang, giam tai san ca dinh hfru hinh:
Nha cira, v~t
ki~n true
N(.H
~ DUNG
Cdng cu, dl,Jng cu
quanly
Phurmg ti~n v~n
tai, truy~n dlln
May moc, thi~t bi
TSCD hfru hinh
khac
A
Tong c9ng
8.1. Nguyen gia
a. S8 du (JAuquy
10 983 251 790
7905485327
b. Tang trong quy
703700000
- Mua rnoi
703700000
1 793537496
116658000
-
---
--
-
- £)~u tu XDCB hoan thanh
-
20798932613
,-
703700000
._---703700000
c. Giam trong quy
--
- Thanh Iy, nhuong ban
-.---
-
-
- Giarn khac
d.
s6 du cu8i quy
7905485327
1 793537496
116658000
2,932,073,180
9,428,800,579
1,255,761,181
71,537,165
b. Tang trong quy
140,013,228
271,700,101
45,811,305
6,445,833
- Khftu hao trong quy
140,013,228
271,700,101
45,811,305
6,445,833
8.2. Gi,l tr] hao rnon liiy k~
a. S6 du: (JAuquy
.
.-
- Tang khac
-
c. Giarn trong qiiy
-
-
-
21502632613
11 686951 790
--13,688,172,105
---463,970,467
--- -463,970,467
-- ---
-
---
- Chuyen sang bftt d9ng san d~u tu
-
- Thanh Iy, nhuong ban
-- -
-
----
-----
- Giarn khac
-
-
-
--
-14152142572
-
d. S8 du cu8i quy
3072 086 408
9700500680
I 301572 486
77 982 998
4,973,412,147
1,554,451,211
537,776,315
45,120,835
4,833,398,919
1,986,451,110
491,965,010
38,675,002
8.3.Gia tr] con lai
- Tai ngay d§lI quy
- T~i ngay c1l6i quy
- Nguyen gia TSCD cuoi
._---
----
- Tang khac
kY afi khdu
hao het nhuiig
van con SIr dung:
----.
-
-.-
7,110,760,508
7,350,490,041
9.515,586. 911 dong.
10
CONG TV CP V~ T LI~U DI~N V A VIEN THONG SAM CUONG
Tru
sa chfnh: KeN
, BCTC
Long Thanh, duong s6 I, xii Tarn An, Huyen Long Thanh, D6ng Nai, VN
10 - Tang, giam tai san c6 dinh
VQ
QUY IV/2013
hinh:
Quy~n su' dl}ng (flit Quy~n phat hanh
NQIDUNG
~
10.1. Nguyen gia
a. S6 duo(fAu quy
5,461,580,464
Ban quyen, biing
sang ch~
TSCD VQ hinh
khac
89,925,600
Tang cQng
84,949,500
5,636,455,564
b. Tang trong quy
---
- Mua trong guy
- no
-
--
ra tu n('>ib('>doanh nghiep
-
- Tang khac
--
c. Ciam trong quy
--
-
----
- Thanh ly, nhuong ban
- Giarn khac
d. S6 duocu6i quy
5,461,580,464
89,925,600
84,949,500
752,530,456
89,925,600
84,949,500
b. Tang trong quy
27,199,896
-
- Kh:1u hao trong quy
27,199,896
10.2. Cia tr] hao mon Jiiy k~
a. S6 du' (fAu quy
5,636,455,564
>
-
927,405,556
27,199,896
27,199,896
- Tang khac
c. Ciiim trong quy
- Thanh Iy, nhuong ban
- Giam khac (do oi~u chinh thoi gian su dung)
d. S6 du' cu6i quy
779,730,352
89,925,600
84,949,500
954,605,452
10.3.Cia tr] con I~i
- Tai ngay o§u quy
4,709,050,008
- Tai ngay cu6i quy
4,681,850,112
-
-
-
4,709,050,008
4,681,850,112
11
CONG TY CP V ~ T LI~U DItN
Tr\l
sa chinh:
V A VI EN THONG SAM
cuo
G
BCTC
KCN Long Thanh, duemg s6 I, xii Tarn An, Huy~n Long Thanh, D6ng Nai, VN
QUY IV/2013
11- Chi phi xay dung eo ban do' dang:
Ngay 31/12/13
127,000,000
- T6ng 56 chi phi XDCB do dang:
Ngay 01/01/13
56,636,150
Trong do:
+ D~u tu Iftp d~t Day chuyen FTTH Phi 45
+ D~u tu lftp d~t Day chuyen FTTH Phi 80
.
.,
Conz
13-
Dh tu
127,000,000
127,000,000
56,636,150
Ngay 31/12/13
1,820,680,000
Ngay 01/01/13
1,820,680,000
Cl ,820,680,000)
(1,820,680,000)
dai han khac:
- Gop v6n kinh doanh (*)
- DIJ
56,636,150
phong giam gia d~u tu tai chinh dai han
.,
Cons
.
14- Chi phi tra trurrc dai han
Ngay 31/12/13
- C6ng cu, dung cu cho phan b6
Ci}ng
Ngay 01/01113
1,420,727,634
947,000,273
1,420,727,634
947,000,273
15- Vay va nQ' ng~n han
Ngay 31/12/13
- Vay ngftn han (*)
Ngay 01/01/13
15,654,938,923
7,598,307,801
15,654,938,923
7,598,307,801
15,654,938,923
7,598,307,801
Trong do:
+ Vay NH Ngoai Thucmg - CN B~n Thanh
Ci}ng
(*) Vay ngan han Ngan hang TMCP Ngoai Tlurong-CN B~n Thanh d~ b6 sung v6n luu d(>ng theo hop d6ng
cho vay theo han IDUC s6 0182/TD9113LD ngay 06/03/2013 ( Thuoc HDTD 56 01811TD9113LD ngay
06/03/2013) va hop d6ng cho vay tirng l~n 56 I I58/TD9113LD ngay 25/10/2013; Uii su~t theo tirng I~n nhan no
16- Thu~ va cac khoan phai ni}p nha mroc
- Thu~ GTGT phai ncp
Trong do:
+ Thu~ GTGT d~u ra
+ Thu~ GTGT hang nhap khau
- Thu~ Nhap khau
- Thu~ TNDN
-Thu~TNCN
Ci}ng
Ngay 31/12/13
33,897,233
Ngay 01/01/13
359,492,277
33,897,233
305,326,147
54,166,130
204,294,433
9,280,503
247,472,169
114,875,419
9,365,553
483,733,249
17- Chi phi phai tra
- Trich truoc cac khoan phai tra
Trong do:
+ Lai vay cua VCB tu 26112/2013
+ Chi phi bao hanh trich tnroc
Ngay 31/12/13
58,028,333
- 31112/2013
Ngay 01/01/13
18,015,015
40,013,318
- Cac khoan khac
Ci}ng.
58028333
12
CONG TY CP V~ T LI~U DI~N VA VIEN THONG SAM ClfONG
BeTC
Tn) s6 chinh: KCN Long Thanh, duemg s6 1, xii Tarn An, Huy~n Long Thilnh, D6ng Nai, VN
QUY IV/20l3
18- Cac khoiin phiii tra, phai ni}p ngiin han khac
- Kinh phi cong doan
- Bao hiern xii Mi( 2% gifr lai chi tra ngiroi lao d9ng)
- Cac khoan phai tra, phai n9P khac
+ C6 tire chira nhan
+ Hang hoa tarn nhap
+ Cac khoan khac
Ci}ng
NgllY 31/12/13
292,948,222
18,632,000
3,354,880,817
816,765,468
1,682,324,460
855,790,889
3,666,461 ,039
Ngay 01/01113
161,185,674
1,964,000
1,009,164,703
492,367,868
153,644,300
363,152,535
1,172,314,377
13
CONG
Tru
er V':\ T
TV
sa chinh:
LIJ):V DIJ):N V A V[EN THONG
KCN Long Thanh,
SAM Clf
BCTC
duong s6 I, xiI Tarn An, Huyen Long Thanh,
QV\' IV12013
D6ng Nai, VN
22- V3n chii sii' h iru
a- Bang d6i chieu bien d6ng cua v6n chu
sa hiru
ttr ciia
V3n diu
chu sii' hfiu
N<)IDVNG
~
1
A
S3 dtr diu
quy trurrc
.
Th~ng
dtr
,
V3n khac
von eo
ciia chu sii'
phin
hfru
2
3
ca phi~u
quy
4
29,317,240,000
- Tang v6n trong quy truce
Qiiy DTPT
5
1,849,668,628
Qiiy dtr phOng tai
Lgi nhu~n
chua
O]ng
phan ph3i
chinh
6
7
1,091,666,207
8
7,329,26.t,003
39,587,838,838
1,464,290,000
2,099,813,521
2,099,813,521
- Lai trong quy truce
- Trich I~p cac quy DTPT,
-
-
du phong tai chinh
- Trich I~p qily khen thirong,
(3,518,068,800)
- Ch i tra cB nrc
- Tang khac
- Giarn khac
S3 du cu3i quy trurrc S3 du d:'iu quy nay
30,781,530,000
1,849,668,628
1,091,666,207
5,9 I1,008,724
-
- Tang von trong quy nay
2,375,164,526
- Trfch I~p cac qiiy DTPT,
-
(3,518,068,800)
39,633,873,559
-
- Lai trong quy nay
-
du phong tai chinh
- Trich I~p qily khen thuong,
-
-
phuc IQ'i, CSXH
-
2,375,164,526
-
-
phuc IQ'i, CSXH
.
- Ch i tra c6 tire
- Tang khac
- Giam khac
S3 dtr cu6i quy nay
b-
Chi ti~t vBn
30,781,530,000
sa huu
d§u tu cua chu
Ngay 31112113
- VBn gop cua cac cB d6ng
CQng
c- Cac giao dich v~ v6n voi cac chu
- V6n d§u tu cua chu
sa hiru
1,849,668,628
va phan ph6i cB nrc, chia IQ'i nhuan
1,091,666,207
42,009,038,085
Ngay 0110112013
30,781,530,000
29,317,240,000
30,78 I,530,000
29,317,240,000
Qtiy /v/20l3
8,286,173,250
Qtiy /v/20l2
sa hiru
+ VBn gop d§u quy
30,781,530,000
29,317,240,000
+ VBn gop tang trong quy
+ V6n gop giam trong quy
+ V6n
gop cuBi quy
30,781,530,000
29,317,240,000
14
CONG
Tru
TY CP V~T
sa chinh:
LlI):U DII):N VA VIE
KCN Long Thanh, duong
THONG
s5 1, xii Tarn
SAM CUONG
BCTC
An, Huyen Long Thanh, Dong
ai, VN
QUY IV/2013
d- C6 phieu
Ngay 31/12/13
Ngay 01/01113
- S6 luong c6 phieu dang IcY phat hanh
3,078,153
2,931,724
- S6 hrong c6 phieu da ban ra cong chung
3,078,153
2,931,724
+ C6 phieu ph6 thong
+ C6 phieu uu dai
3,078,153
2,931,724
- S6 hrong c6 phieu dang luu hanh
3,078,153
2,931,724
3,078,153
2,931,724
+ C6
+ C6
* Menh
phieu ph6 thong
phieu uu dai
gia c6 phieu dang luu hanh : 10.000 d6ng Vi~t Narn
Ngay 31/12/13
e- Cac quy cua doanh nghiep:
Ngay 01101113
- Quy d.1u tu phat tri~n
1,849,668,628
1,594,668,628
- Quy du phong tai chinh
1,091,666,207
836,666,207
VI- Thong
tin ba sung cho cac khoan
25- Tang doanh
rnuc trlnh bay trong
thu ban hang va cung cap djch vu
Tang cQng
Bao cao k~t qua heat <1Qngkinh doanh
Nlirn nay
Nlirn trutrc
Quy IV/2013
Quj' IV/2012
46,877 ,259,999
26,665,846,758
46,877,259,999
26,665,846,758
8,258,221,249
4,446,960,813
38,619,038,750
22,218,885,945
Trong do:
- Doanh thu ban hang
+ Doanh
thu ban hang h6a
+ Doanh thu ban thanh pham
- Doanh thu cung dp
- Cac khoan
djch vu
giam trir doanh
thu
Nlirn nay
Quy IV/2013
TAng cQng
112 550 000
Nlirn truce
Quy IV/2012
3920000
3,920,000
Trong do:
- Giarn gia hang ban
- Hang ban bi tra lai
112,550,000
- Doanh thu thu§n v~ ban hang vil cung cAp dich vu
Nlirn nay
Quy IV/2013
Tang cQng
3,920,000
Nlim truce
Quy IVI2012
46,764,709,999
19,915,470,415
46,764,709,999
26,661,926,758
Trong do:
- Doanh thu thu.1n thanh pharn, hang h6a
- Doanh thu thu.1n dich
Y\I
27- Gia vAn hang ban
Narn nay
Quy IV/2013
- Gia v6n cua hang h6a da ban
- Gia v6n cua thanh pharn da ban
- Gia v6n cua dich
Y\I
Nlim trurrc
Quy IV/2012
7,241,434,685
4,125,498,520
27,806,293,846
15,250,164,051
.
da cung dp
- Du phong giarn gia hang t6n kho
CQng
7,503,193
35,055,231,724
10,785,572
19,386,448,143
15
CONG
Tru
V A vrEN
TV CP V ~T LI~U f)l~N
sa chinh:
26- Doanh
THONG
SAM ClfO'NG
BCTC
KCN Long Thanh, duong s6 1, xii Tarn An, Huyen Long Thanh, D6ng Nai, VN
thu hoat dQng tai chinh
QUY IV/2013
Narn nay
Narn trurrc
Quy IV/2013
Quy IV/2012
- L1ii tiSn gtri, tiSn cho vay
5,288,748
3,419,548
5,288,748
3,419,548
Trong 00:
+ Lai tiSn giri ngan hang
+ Lai tiSn cho vay, tiSn giri eo ky han
- Lai chenh lech ty gia oa thuc hien
3,267,352
CQng
3,419,548
8,556,100
28- Chi phi tai chinh
Narn nay
Quy IV/2013
- L6 chenh lech ty gia dii thuc hien
- Lai tiSn vay
Narn truo'c
Quy IV/2012
35,143,684
18,610,182
199,476,789
209,166,393
234,620,473
227,776,575
- Chi phi do cac heat dong d~u tu khac
CQng
30- Chi phi thu~ thu nh~p doanh
nghiep
hi~n hanh
Theo quy dinh trong thong tu 128/2003/TT-BTC
ngay 22112/2003
10/09/2004, cong ty duce huong thu~ su~t la 15% trong 12 nam:
va thong
tu 8812004/TT-BTC
ngay
- Duce mi~n thu~ TNDN 3 narn d~u,
- Duce giarn 50% thu~ TNDN
Nam 2007 (tu 0111112006
7 narn ti~p theo.
d~n 3111212007)
la narn d~u tien eo thu nh~p chiu thu~, Narn 2010 la nam d~u tien
cong ty duce huong rmrc thu~ 15% va giarn 50% s6 thu~ phai n9P cho 7 nam ti~p theo,
Quyet to an thue cua Cong ty se chiu su kiern tra cua eo quan thu~, Do viec ap dung lu~t va cac guy dinh vS
thue d6i vci nhiSu loai giao dich khac nhau eo th€ duce giai thich theo nhiSu each khac nhau. S6 thu~ duce trinh
bay tren Bao cao tai chinh eo th€ bi thay d6i theo quyet dinh cua cc quan thu~,
- Bang uo'c tinh mire thu~ TNDN
hi~n hanh cua doanh
bay nhu sau:
Narn nay
Nam trurrc
Quy IV/2013
Quy IV/2012
2,579,458,959
T6ng loi nhuan k~ toan truce thu~
- Cac khoan dib
nghi~p dU'Q'c trlnh
chinh tang, giarn loi nhuan k~ toan
1,877,295,452
144,466,811
IOQ,367,444
144,466,811
106,367,444
d€ xac dinh loi nhuan chiu thu~ TNDN
+ Cac khoan diSu chinh tang
+ Cac khoan diSu chinh giam
Tong loi nhuan d€ tinh thu~ TNDN
Chi phi thu~ TNDN tinh tren thu nhap chiu thu~ hien hanh
Chi phi thu~ TNDN
CQng
- Chi phi nguyen lieu, v~t li~u
- Chi phi nhan cong
- Chi phi kh~u hao tai sari c6 dinh
1,983,662,896
204,294,433
103,875,361
204,294,433
phai nQp
31- Chi phi san xuftt, kinh doanh
2,723,925,770
204,294,433
theo y~u t&
103,875,361
103,875,361
Narn nay
Narn truce
Quy IV/2013
Quy IV/2012
29,822,163,528
15,270,846,193
4,429,530,838
2,781,953,750
491,170,363
765,858,816
- Chi phi djch vu mua ngoai
2,177,605,232
1,220,656,994
- Chi phi khac bang tiSn
2,920,464,689
1,459,814,807
CQng
39,840,934,650
21,499,130,560
16
CONG
er v~T
TY
LI~lJ
V A VIE
f)l~N
THONG
SAM CUO
G
BCTC
QVY IV/20l3
TrI,Jso chinh: KCN Long Thanh, duong s6 1, xa Tarn An, Huyen Long Thanh, D6ng Nai, VN
tin ba sung cho cac khoiin rnuc tr'Inh bay trong
VII- Thong
Bao cao hru chuyen ti~n t~
htrng thong tin khac
VIlI-
1. So sanh vO'i nlim trmrc
S6 lieu so sanh la s6 lieu tren Bao cao tai chinh narn 2012 da duce Cong ty TNHH Tu v~n K~ toan va Ki~rn toan
Vi~t Nam kiern toan.
2. MQt s5 chi tieu danh gia khai quat thuc trang tai chinh vi! k~t qui'! kinh doanh cua doanh
Chi tieu
2.1.86
tri eo du
DVT
Nlim nay
Narn trtro'c
Quy IV/20l3
Quy IVI2012
nguon v6n (%)
tai san va eo du
2.1.1. 86 tri cc du
nghi~p
tai san
%
%
14.91
24.46
85.09
75.54
%
54.28
31.99
%
45.72
68.01
2.2.1. Kha nang thanh to an no ng~n han
L~n
1.57
2.36
2.2.2. Kha nang thanh toan nhanh
L~n
0.97
1.70
%
5.51
7.04
%
5.08
6.65
%
%
2.81
3.38
2.59
3.19
%
%
6.14
4.97
5.65
4.69
- Hi
san dai ban/Tong
- Hi
san ngan ban/Tong
2.1.2. 86 tri
cc c~u
tai san
tai san
nguon v6n
- Ne phai tra/T6ng
nguon v6n
- Nguon v6n chu sa huuIT6ng
nguon v6n
2.2. Kha nang thanh toan (L~n)
2.3. TY su~t sinh loi (%)
2.3.1. Loi nhuan/Doanh
thu
- Loi nhuan truce thu~lDoanh
- Loi nhuan sau thu~lDoanh
2.3.2. Loi nhuan/Tong
thu
thu
tai san
- Loi nhuan truce thu~1T6ng tai san
- Loi nhuan sau thue/Tong
2.4. Loi nhuan/Nguon
v6n chu
tai san
sa hiru
2.4.1. Loi nhuan truce thu~/Ngu6n
2.4.2. Loi nhuan sau thue/Nguon
Ngu'o'i I~p bi~u
Huynh
Th] Kim Oanh
sa huu
sa huu
von chu
v6n chu
K~ toan trufrng
TrAn Van Duong
Nguy~n
Thien Canh
17