Báo cáo tài chính công ty mẹ quý 2 năm 2012 (đã soát xét) - Công ty Cổ phần Vải sợi May mặc Miền Bắc

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Ngày ký: 14.08.2012 16:22

cONc

ry co pnAN vlr

sgr MAy MAc wffiN nAc

xfr

Cho

nAo cAo rAr cnixsoA soAr
chinh tir ngiy 01/01/2012 diln ngiry 30t06t2012

kj tii


coNG

ry co PHAN vAr sgr MAy MAc MDN Bic

Dia chi: 37

Li

Thuimg Ki€t, Hodn Ki6m, Hi Ndi

MUC LUC

Trang

2-3

BAo cAo ciJA BAN crAM Doc
BAo CAo SoATST

4

5-7

BANG cAN D6I KE ToAN

4

D

BAo cAo KET euA HoAr Dol.rc KtrrH DOANH

8

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cttl

BAo cAo LUU CHUYEN TGN TE

9

Ktl

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TilTYET MNH BAo cAo TaT cuiuT

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CONG TY CO PHAN VAI SgI MAY MAC MIEN BAC
Dja chi: 37 Li Tbuorg KjCt, Hodn Ki6m, Hi NOi

BAO CAo CUA BAI{ GIAM EOC
Ban Cidm d6c Cong ry c6 phin Vdi soi may mdc midn Bic (duoi day duroc goi la ''C6ng ry") trinh bdy Brio ciio
nay cirng vsoiit xdt boi cec sorit xdt vi€n d6c lap.

THONG TIN CHUNG
C6ng ty ci5 phan Vai soi may m4c miin Bic li c6ng ry cd phin duoc Lhini lip vd hoAt ddng theo Gi6y chLnrg
nhdn ddng hi; kinh doanh s6 0103008442 do Sd K6 hoach vd Ddu tu thenh ph6 Ha NQi c6p ngiry 05/07 /2005.
Trong qu6 n)nh hoat dong. clic thay d6i vi v6n kinh doanl. rbani ldp chi nhdnlr vd thay ddi vd dia chi clla C6ng
ry da atugc Sd Ki5 hoach vd DAu tu thanl ph6 Hd NOi chudn y tai cric Gi6y chrlng nlr6n dbng lcf kintr doanh sfta
ddi tu lAn 1 di5n ldn 6 ngdy 06/0 6/2012; theo d6 s6 gi6y chung nhan dAng ki; kinn doanh duoc thay d6i bdng ma
sd doanh nghiep si5 0100108127 @i ci6y chrmg nnin tling h! kinh doanh thay d6 ildn 6 ngity 06/06/2012.
C6ng ty c6 02 don vi phu thu6c
TCn don

-

vi 0l

c6ng ty con, cu the

vi

Dia chi

Bic

Chi nlanh C6ng ty CP VAi sgi may mAc mian
- Trutrg tam thoi trang

Bic

C6ng ty TNHH mot thanh vi€n Vdj soi may
midn Bic II (Cdng ty

mac

TEXTACO

-

sau:

Chi nn6nh C6ng ty CP Vni sgi may mac mian

- Xi nghiQp xdy

dsng

-

nlu

con)

56 79 Lac Trung, phucmg Vinh Tuy, qu{n
Hai Bd Tnmg, Hd Ngi.
Si5 37 Ly Thuong Kiet, phuong Hang Bdi,
qu6n Hodn Kidm, He Ngi.

56

5l

Truong Qu6c Dung, phudng 10, qudn

Phri NhuQn, thdnh ph6 Hd Cbj Minh.

Hoat dOng chinh cria C6ng ty bao gdm:

COng

Kinh doanh biit dQng sdn;
Bu6n bdn hdng ti4u ding;

Xqy dwg, kinh doanh dlchvu kho, nhd xttdng, rdn phdng ldm vi6c;
Sdn xudt, kinh doanh xuiit nh,jp khiiu hdng dQt, may, b6ng, ydi, soi, rhu6c nhudn, hod chiit (trt hod
chtit Nhd nu1c ciim1, hdng di da vd gid da, hdng didn ndy, nguy€n li€u, phu lieu, mti mdc thiitt bi,
n6ng I6m sdn, th{c phtim, thri sdn yAt tieu xdy dtmg, giiiy vd vdn phdng phiim.

ty cd tIU sd chinl tai s6 37

Li

Thudng KiQt, phuong Hang Bdi, qufn Hoan Kiiim, theni ph6 Ha Ndi.

HOI EONG aIJAN TRI
C6c thdnh vi€n cria HQi ddng qudn
l6p b6o c6o ndy bao g6m:

tri da diAu hanh ho4t dQng cria Cdng ty trong su6t ky tdi chinh vd tt6n ngdy

rl

Ong Nguy6n Nhu Ldm

Lnu qcn Hgl oong quan

6ng Dinh VEn Tirng
dng V[ Van Thi6u

rtro Lnu tlcn Hgr dong quan trl

Ong Ph4m Nggc Phdn

uy
U! vien Hdi

Bd Nguy6n Thi Bich

uy vren
Mrii

HQr dong quan

vren -HQr oong quan

rl
rl

ddng quan tri

BAN GIAM D6C
C6c thanh vi6n crla Ban Gi6rn brio crio ndy bao gdm:

cia

COng 5, trong suiit ky

Ai chinh vd diln ngdy ldp

T6ngGi6md6c Tt 0l/01/2012 d6n ngity 2810312012

6ng Nguy6n Nhu L6m

6ng V[ Vin Thi6u
6ng Vt Van Thii5u

T6ng Girim

Bn Nguy6n Thi Bich Miri

Ph6 T6ng Gi6m d6c

Bd L€ Kim Hoa

Ph6 T6ng Girim

d5c

Ph6 T6ng GiSm

d6c
d6c

B6 nhiCm tu ngey 29/0312012

D€l ngdy 29103/2012
B6 nhi€m tu ngdy 2gl\3l\012


cONG Ty cO rHAN vAr sqr nrav
Eia chi: 37

Li

lr.1c rrrtN nAc

Thuong Kiet, Hoan Kiitm, Hd N6i

BAo cAo cuA BAN GIAM Eoc giiip

theo)

sIJ K|EN PHriT srNH sau NrcN oO
Ban Girim di5c C6ng ty cho ring kh6ng c6 c6c su ki€n phat sinh sau ngay kiit thfc k]
tdi chinh c6 th€ larn cho c6c s5 liCu va th6ng tin da duoc trini bay trong B6o cdo tai chinl dA soAt xdt cria C6ng
ty biphan 6nh sai l6ch.
Di5n ngdy ldp b5o cdo ndy,

KIiMTOANvIiN
C0ng ty TNIIH Ki6m todn PKF Vi6t Nam da thgc hiCn soiit xdt 86o c6o tdi chinh cho
0110112012 d€nngiry 30106/2012 cua C6ng ty c6 phan Vdi soi may mEc mi6n Bic.

TRACH NHIEM CUA BAN

GdM D6C D6I V61

k!

tai chinh

tt

ngdy

BAO CAO TAI CUiTTT

Ban GiSm cliic C6ng ty chiu tr6ch nhiQm l{p b5o c6o tai chinh vd ddm bdo b6o c6o tdi chinh da phan 6nI m6t
c6ch trung thlrc vd hqp li vd tini hinh tai chinh t4i ngily 3010612012 cfirlg nhu kiit qud ho4t rlQng san xu6t kinh
doanh vd luu chuyrin tian te fiong ky tai chinh k6t ftric cing ngdy cria C6ng ty vi nhdn th6y khdng cO vAn dA b6t
thudng xdy ra c6 thd anh huong atiin kha nang hoat dong Uen tuc cria doanh nghi€p. Trong viec ldp biio c6o tdi
chln-h ndy, Ban Giem d6c C6ng ty car pbdi:

-

LUa chgn c6c chinl sdch k6 toan thich hqp vd 6p dgng c6c chinh sr4ch d6 mdt cech nhdt quAn;

Dua ru ciic xdt doiin va udc tirh mot c6ch hqp

vd thQn trgng;

N€u 16 c6c nguy€n t6c kt5 torlur thich hqp da duo. c ftan thri, nhfng sai l€ch trong ytiu (ni5u c6) cl6 dugc
cdng bd vir gieithich trong biio cdo tai chinl;

Lip Bdo c6o tai chinh tr6n co sd hoat dQng li€n tuc trir trudng hqp khdng th6
tuc ho?t d0ng

-

l!

kbl

cho

ring Cdng ty

s€

ti6p

doanh;

Thi6t k6, thgc hi€n vd duy ni
bdy b5o c6o tai chinl hqp

hQ

th6ng ki,3m soit nQi b6 mOt cach

lf nhim h4n chti rui ro vd gian

htu

hiCu cho muc dich lap va trinn

l6n.

Ban Gi6m d6c C6ng ty cam k6t rAng C6ng ty da tuan thri cec y€u ciu n6u tr€n trong vi0c l6p b6o c6o

ui chinl.

Ban Gi6m tl6c C6ng ty chiu trrich nhi€m tlim bio s6 kii toan dugc ghi ch6p mdt cSch pht hqp d.i phan ani hqp
$ tinh hinh tai chinh cna COng ty d b6t ky thoi didm ndo vd tbm bio b6o c6o tai chinh cria Cdng ty rluoc ldp pht

hqp vdi c6c ChuAn muc k6 to6n Viet Nam, Cb6 d8 kii todn doanh nghi€p Vi€t Nam hiQn hdnh vd cric quy dbh
ph6p l)t cd li€n quan. Ban Giiim d6c Cdng ty cnng chiu tr6ch niiCm dam bao an toan cho c6c tai san vd da thuc
hiQn c6c biQn ph6p phn hqp dra ngdn chAn vd ph6t hiQn c6c hanh vi gian l{n vd sai pham kh6c.

ki6n cria Ban Gi6m d6c Cdng ty, beo ceo tdi chinh da duoc so6t xdt (dinh kdm) da phen iinh trung thuc
vd tinn hinh tdi chinh cria COng ty tei ngey 30/0 6nOP, k6t quehoqt d6ng kinh doanh vd luu chuy6n
tiin t€ tlong kj, tai chinh tu ngay 0l/01/2012 dEn ngdy 30t06/2012.
Theo

!

ve hqp

li

vir sd/MA

v0vAxrnlEu
long uram ooc

M

T

;


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cONc rv c6 pniN vAr soT MAy MAc vrriN nAc

a

ty TNHH Kii:m ro6n PKF Viet Nam, dd thgc hiQn so6t x6t 86o ciio

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ngdy J0'0612012. 86o c6o k6r qui ho4t ttong kinh doanh. Bdo ciio luu chuS 6n ti€n t€ vd Thuydt m inh bdo cdo tdi

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trhh bdy brio c6o tdi chinh ndy thuQc tlich nhiQm cria Ban Gi6m d6c C6ng ty. Tr6ch nhi€m cia
chtng tdi ld dua ra y ki6n fian xdt vA Brio c6o tdi chinh ndy cin crl tr€n k6t qud soat xet cua chfng tdi.

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bdo vira phdi rlng Biio cdo

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y6u ld viQc trao d6i v6i nhdn

ciu

chLrng

t6i phai ldp k6 ho4ch vir thgc hiln dd co su ddm

chinh kh6ng chrla cllrng nhftng sai s6t trQng yeu. Cong tiic soiit xdt bao gdm chu
sr,r

cria C6ng ty vd 5p dUng c6c

tht tqc phan tich tren

nhAng th6ng tin tdi chinh;

cdng t6c ndy cung c6p mQt mric tlQ ddm bdo th6p hon c6ng tdc kirSm to6n. Chring t0i kh6ng thUc hiQn c6ng vi€c

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BOI-DN

Bi.c
Diachi: Sii37LyThuongKiet.HoanKi6m.HaN6i

CONG TY cO PHAN vAr so. r

uav MAc MItN

Brio c{o tdi chinh cho kj'

rii

chinh

ringiy0I/01i20|2d€nnghy30/06/20I2

nANc cAN Dor KE ToAN
Ngey 30 th6ng 06 nam 2012

TAr

MA

SiN

SO

A. T.A.I SAN NG.iN HAN

100

I. Tidn vir c6c khoin tuong tluong tidn

110

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MINH

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3ll12lz01t

30/06t2012
25-953.673-424

36.411.26s.r 13

24.379.032.049

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111

1.809.032.049

1.846.392.2s3

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9.100.000.000

Lac Knoan luong ot]ong lren

II. Cric khoin dAu tu tii chinh ngin h4n
IIL Cdc khoen phii thu ngdn h4n

120

1. Phdi thu kh6ch hang

131

132

3. Phdi thu n6i bd ngin han

133

4. Phai thu theo tiiin dO ki5 hoach HDXD

134

5. Cric khoin phdi thu khiic

135

6. Du phdng ph6i thu ngin han kh6 ddi (+)

139

IV. Hdng tiin kho

l.

2. Du phdng giam gi6 hang tdn kho

(*)

2. Thud GTGT dugc khdu tn:r

948.482.120
754.532.000

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327.001.512

536.793.259

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150

227-757.651

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tr6i phii5u Chinh phn

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530.7 45.023

cdc khodn khric phAi thu Nhir nuoc

4. Giao dlch mua brin

.t93

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149

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1. Chi phi tra trudc ngin han

vi

489.137

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1.019.882.2t 6

v.2

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74.900.000

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64.34s.719.960

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62.144.322.OO4

61.202.876.423

6l .966 .339 .246

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90.491.300.827

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252

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khic
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san dei han

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258

(*)

259

260
261

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262

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413.403.947

90.299.393.388

47

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101.332.067.306


BO1.DN

ni.C
Dia chi: 56 37 Li Thuong Kiet, Hoan Ki6m, He NOi
CONG Ty CO PH,A.N V.A.r Sgt nraV

n4C U$N

B6o c6o tdi chinh cho

ki tii

chinh

tir ngAy 0U01/2012 .l6n ngey 30/06/2012

EoI KE TOAN

BANG cAN

Ngdy 30 th6ng 06 ndm 2012

lTiip theo)
Donv! tfnh: WD

NGUdNV6N
A.

NqPHAI TR,i

t. Nq ngin hqn

TIIIIYfT

so

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300

16.388.664.910

13.728.640.617

310

16.111.239.208

13.s44.0r8.9r4

312

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5. Phei tra ngudi lao dong

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314

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316

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318

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320

nguiti bAn

tri

334

J. thue mu Irn4p noan lar pnal ITa
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338

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6. Chi phi phdi

3t/t2t20tt

30to6t2012

3ll

Vay vd ng ngin han

1.

MA

101.332.067.306

Gi


BOI.DN

c6NG TY c6 PHiN VAI sql MAY MAC MIiN Bi.C
ia chi: 56 37

86o c6o thi chinh cho

kj'tii

chinh

y 01/01/2012 tl€n ngny 3UA6/2012

L

nANc cAN D6I KE ToAN
Ngdy 30 thring 06 ndm 2012

Qi6p theo)

ci.c cHi TrBu NGoAr
1.

BANG cAN DOI

Ki roAN

THIIYET
MINH

30t06t2012

31t12t2011

t

Tdi sdn thu€ ngodi

2. Vat tu, hang h6a

nifn git

h6, nhdn gia cdng

3. Hang h6a nhfln ben h0, nhan

4. Nq

kI6 ddi da xti

G

bt grii, ky cuqc (m2)

ry (VND)

5. Ngoai tQ c6c loei (USD)

v.1

51.095,60

26.914,50

112.084.216

112.084.216

2.500,29

28.435,t3

6. Du to6n chi sU nghiQp, dU 6n

(9tQ:,\
ndn 2012

i/.

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NGUYTN THI BiCH MtJI

v0viNurrf,u

K6 to6n truorg

T6ng Gi6m d6c

Bdo cdo tdi ch{nh ndy phdi duqc doc citng cdc thuydt minh k}m theo

ar

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cONc TY cO PHAN vAI sql MAY MAc MIEX
Dia chi:

SO

3? Ly Thuong KiCt, Hoan Kiiirn, Hd

siC

B6o c6o

N6i

tii

chinh

cho.

ky tdi chinh

tir ngiry 01/01/2012 tl6n ngny 30/06/2012

BAO CAO KET QUA HOAT DQNG KINH DOANH
K| tAi chfnh tir ngdy 0U01/2012 d6tr ngiy 30/0612012
Dan vi llnh:

cHi TITU

MA 56

THUYET Ki

MINH

1. Doanh thu brin hdng ve cung c6p dich \r.l

0l

v1.12

2. Cric khodn gidm tni doanh thu

02

vr.12

10

li

3. Doanh thu

thuin va brn hing ve cung c6p dich vr;

4. Gi6 vi5n hdng b6n
5.

Lqi nhuan

gQp vd

b6n hirng vir cung cdp dlch vg

chinh

ti

0l/01/2012

Ki

tdi chanh tn 0t/0I/201I
diln 30/06/2011

d,6n 3010612012

19.103.562.564

18.690.207.955

VI.I2

19.103.562.564

18.690.207.955

vI.13

7.001.653.118

8.803.881.928

12.1o1.909.446

20

6. Doanh thu hoat dong tdi chinh

21

VI.I4

7. Chi phi tdi chinh

22

VI.I5

9.886.326.027

10.892.5 81

24

404.940.965

311.t13.844

doanh nghiQp

25

5.046.518.544

4_092.801.981

Lqi nhuin thuin tir ho4t tlQng kinh doanh

30

8.827.307.906

5.919.405.358

Chi

phi ldiwy

23

8. Chi phi bdn hang
9. Chi phi quin

If

I 1. Thu nhdp kh6c

3l

1.

12. Chi phi khric

32

1.635.461.613

13.

Lpi nhuin kh5c

14. T6ng lqi nhu{n k6 to6n
15.

chi phi

trufc thu6

thu6 TNDN hiQn hdnh

16. Chi phi thu.i TNDN hoen l4i

17.

Lqi nhuin sau thu6 thu nhap doanh nghiQp

18. Ldi ca

bin trOn c6 phi6u

.7 t7 .258 .014

7

48.064.4't s

78.589.t32

40

81.796.401

669.4'15.343

50

8.909.104.307

6.588.880.701

1.460.922.341

I

7 .448.181.966

4.986.625.526

51

vI.l6

.602.255 .17 s

52
60
70

vI.18

I

874

'4#

ffi,$A

ndm 2012

I ur SSnll#"m)i

t/|"ry1
NGIIYEN THI BICH MUI
Ke IOan lrudng

Bdo cdo tdi chinh nay phdi duoc doc citng cdc thtryA ninh kCm theo

mufd.'- J-,''

(

W

T'

l]ir

0r

tl

447 .881 .731

2.1',77.110.617

312.708

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10

tii

WD

vAN THIfU

T6ng Gi6m tt6c

a


BO3 - DN

Bi.c
Eia chi: SO 37 L)t Thucmg KiCt, Hoan Kii m, HdNOi
CONG

Ty c6 PHAN vAI sql MAY MAc MIiN

tii

86o c5o

chinh cho

kj'tiri chinh

tn ngay 01/01/2012 diln ngny 30/06/2012

BAo CAo LUU CHUYEN TIEN TE
Theo phuong phdp trqc

K! tii

chinh

til

tiip

ngiLy 01101/2012

d n nghy

3010612012

Donvi tinh: VND

T.

so

LUIJ CIIUYiN TIBN TU HOAT DONG KINH DOANH
l. Ti€n thu nr brin hirng. cung cAp dich \ru vd doanl thu kldc

t2012 d6n

3O I 06

12012

19.774.201.1',74

02

(2.437.364.3s7)

(4 .949 .1 10 .87

ra
4. Ticn chi ra lai vay

03

(8.02't .816.261)

(s.609 .301.477)

5. Tien chindp thue thu nh4p doan} nghi€p

05

(883.3s4.974)

06

20.695.623 .269

chr

vU

cno nglror lao oqng

kinl

doanh

7. Tidn chi kh6c cho ho4t d$ng khh doanh

Luu chuy6n ti6n thuAn tir ho4t tlQng kinh doanh
II. LUU CHUYEN TITN TIJ HOAT DONG EAU TI'
l. Tiin chi dd mua sim. xhy dLmg TSCD vd cdc tai san dirj
2. Tidn thu tu thanh

j.

lf,

ban

kldc

nhuqng brin TSCD vd cric td,i san ddi h4n kh6c

(s .s96 .449 .987)

20

26.350.013.607

23

4. Tidn thu hdi cho vay, b6n lai cec cong cg ng cria don vi kh6c

24

;.3

5. Tien chi driu nr g6p v6n viro don

vi khdc

,A

482.071.441

30

630.741.541

4. rlen

I

c

I len chr

35

r-ttu csuviN rriN
I -.'
..i -r ,.
Ky
I I ren va tu0ng du(rng tren oau

luong cua thay a6i ry gial'5i dodi quy d6ingoai t0
Tidn vir tuons atuong tiin cu6i kV
A-ntr

48.600.000

33

tra nrv thue tar chrnll

taichinh
TuUAN rRoNG Kt

I

32

34

C6 ruc, loi nhuan dd fte cho chi so hiru

(169.636.s42)

31

na ng goc vay

IlI Luu chul€n lien thuantirhoetalong
O.

17.997.000.000)

25

27

3. Tidn vay ng6n h4n, diri han nlen tluqc

(t 69 .636 .542)

17.997.000.000

7. Tidn thu ldi cho vay, c6 tuc vd lqi nhuAn duo. c chia

l.

1.519.609.693

(

26

; r.i
mua '.l?l co pnleu cua
I ren chr ffa von gop cno cac cnu s0 ntru,
doanh nghiQp dd phrit hdnh

4.985.165.662
(12.206.187 .416)

(851.329.900)

6. Ti€n thu b6i driu tu gdp vdn vdro don vi khdc

Luu chuy6n tiln thu6n tir ho4t ilQng tliu tu
III.LU'TJ CIITIYTN TITN TII HOAT DONG T^iI CHiNH
1 Ti€n thu tu ph6t henh c6 phii5u, nh@n viin g6p cria chi sd hau

(474.497.379)

22

Ti6n chj cho vay. mua cdc c6ng cq ng cia ciic don vikh6c

(1.088.832.000)

Jt)

(t3.ss].si2.;78)

40

(r3.551.972.678)

50

13.428.842.470

60

10.946.392.253

61

3.797 .326

70

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NGUYEN THI BICH MUI

vttv.[Nrnrtu

K6 toan truong

T6ng Gi6m d6c

Bao cdo tdi chinh noy phdi &tqc d7c citng'toi ctic thuydt minh kDm theo

Jll
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07

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I

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22.599.435.91',7

J. llen

I

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01

..
1
2. Tidn chi ra cho ngudi cung cdp hdng hori vir dich

L

Ki tli chinh ti
O1l}1t20l1 d6n 30/06/2011

K! tiri chinh til

MA

CHi TIOU

tAl

a
'4


BO9 _ DN

cO pHiN vAr sql x[4,y I\{AC r\dN BAc
Dja chi: j7 Lj Thuorg KieL Hoin Ki6m. Ha Noi

CONG

ry

B60 c6o tei chfnh cho k! tiri chinh
k6t thric ydo ngay 30 th6ng 06 ndm 2012

THUYET MINH BAO CAO TAI CHfNH
THONG TIN CHUNG
cr5 phdn Vdi soi may mbc mi6n Bic ld cOng ty cO phan dugc thani ldp vd hoat rl6ng theo Gidy
chfng nhdn dang lcj kinh doani sO 0103008442 do Sd K6 hoach vir DAu tu thdnh ph5 Hd N6i cAp ngdy
05/07|ZOO5. Trong qu6 trinh hoat dong, c6c thay d6i vA v6n kinl doantr, thdnh l{p chi nh6nn ve thay dOi
ve dia chi cria C6ng ty di dugc Sd Ki! ho4ch vd Ddu tu thenh phiS Hd Ndi chuAn y Qi c6c Gi6y chimg

C6ng ty

nhAn dang

hj kin}

doan-b sna

ddi hr lan 1 d6n ldn 6 ngdy 06/06/2012: theo d6 sd gi6y chung nhdn ddng hjt

kinh doanh dugc thay d6i bang ma sd doanh nghiep sii 0100108127 tai cidy ch[ng nhan dang lci kin]

\

doanh thay d6i I6n 6 ngdy 0610612012.

Hoqt al6ng kinh doanh cht yiiu cfa Cdng ty bao giirn:

-

Kinh doanh bh d6ng sdn:
Buon bdn hdng

tiiu

\),

di.mg:

Xay d{ng, kinh doanh dlchvlr kho, nhd xtdng,

vdn

i;

phing ldm viic;

khiu hdng d€t, may, b6ng, vdi, sqi, thu6c nhuQm, hod chiit (ni
hod chiit Nhd nutc ciim), hdng d6 da vd gid da. hdng didn mdy, ngt4,€n IiQu, phrl liEu, mriy
n6c thiil bi, n1ng ldm sdn, thuc phim, thrj sdn, vdt ligu xdy drng, giiiy vd vdn phdng phtin.

Sdn xuiit, kinh doanh xudt nhdp

Cdc alon v!

thinh vien:

0l

C6ng ry co 02 don v! phu thu6c ve

c6ng ty con, cq rh6 nhu sau:

T€u don vi

-

'

Dia chi

nl6nl C6ng ty CP Vii sgi may m4c mi6n 56 79 Lac Trung, phudng Vinh Tuy, qu{n
Hai Bd Tnmg, Hd N6i.
- Xi nghifp xdy dpng
Chi nliinl COng ty CP Vdi sqi may m{c miin Sd 37 Li Thuong KiCl. phudng Hang Bdi.
Chi

Bac

-

B6c

-

-

Trung tdm thiri trang

Cdng ty TNIIH mQt

mic midn Bic II
COng

tbinl

(COng ty

TEXTACO
vi6n Vdi sgi

con)

may

quin Hoan Kii5m, Hd N0i.
56

5l

Truong Qu6c Dung, phuong 10, qudn

Phri NhuQn, thdnh ph6 Hd Chi Minh.

ty co tIU sd cbtnh tai s6 37 Ly thutng Kiel phuong Hang Bdi, qudn Hoan Kii5m, ftdnh ph6 Ha NOi.

D6n ngdy 30/06/2012, dng s6 crin bQ nhdn vi6n hiQn dang ldm viec t4i COng ty ld 306 nguoi, trong d6 crin
b0 qoan ly la 25 nguoi.

co sd LAp Bio cl,o rAr cHiNrr vA Ki
ch6

KE

ro,iN.

aQ k6 toan ep oqng:

Cdng ty rip dung ChiS dO k6 to6n doanh nghiep ViCt Nam ban hdnh kdm theo Quy6t dinh s6 15i2006/QEBTC ngdy 2010312006, Th6ng tu s6 20612009/Tl -BTC ngary 2711012009 huong d5n kii torln giao dich
mua biin lai tr6i phitiu Chinh phir vd Thong tu s6 Z++lZOOgn-f

-STC

ngity 31112/2009 hu6ng d5n sria

d6i. b6 sung chd dQ ke toen doanh ngbiep cia BQ mrong BQ Tdi chinh.

B5o c6o tdi chinl dugc lip theo nguydn tic gi6 gitc vd phn hqp voi Chudn mr,rc k6 torin ViCt Nam. B6o
c6o tai chinh kdm theo kh6ng nhim phan 6nh tini hinl tai chinh, k6t qua ho4t dong kinh doanh vd tinh
hinh luu chuy6n ti6n € theo c6c nguy€n fic vd th6ng I€ kii to6n dugc chdp nipn chung r4i cric nuoc khdc
ngoai Viet Nam.

Ilinh thric

s6 k6

to{n dp dgng: Mat ky chung.

Ni6n ttQ k6 to6n ciia C0ng ty: Nim tdi chinh cta Cdng ty duo;c b6t ttAu tir ngdy 01/01 ve k6t thric vdo

ngdy 31/12 ndm duong lich.
Eiing tidn h?ch toen: COng ty sri dung ddng Vi€t Nam (V|{D) dd ghi s6 k6 to6n vd l6p 86o crio tdi chinh.

Thuyiit minlr bao cdo tdi chlnh ld b6 phin hqp thanh vd cdn drm. c dqc ciug voi bdo cdo tdi chinh

10

//


rv

cO pHAN vAr so. r nu.v m4c luEN
Dia chi: 37 Li I huong Kiet, Hodn Kirim. Hir Nqi
cONG

ni.c

BO9

_ DN

Beo c6o $i ch{nh cho k} tii chinh
k6t thic ydo ngiy 30 th6ng 06 ntn 2012

TIIUYET MINH BAO CAO TAI CHiNTI (Ti6P thCO)
CHUAN MI'.

c K6 ToAN j(P DUNG

Cho diln ngdy l6p'B6o cdo tdi chinh niry, Ban Girim d5c C6ng ty dd duoc bii5t v€ hai muoi s6u (26) Chudn
muc k6 toan ViCt Nam dd duo.,c B0 Tdi chinh ban hdnh nhu sau:

-

Quyt5t .tinl 149I2001/QD-BTC ngAy 31/l2l2OO1 ban hanh vd c6ng bti b6n (4) ChuAn muc kil
toAn ViCt Nam (dqt l). Huong dan thuc hi€n cdc chuin muc nay da duoc BO Tdi chinh ban hinh
qua Thdng

-

16112007

TT-BTC

rLgiry 3l/1212001

.

Quy6t dinn 165/2002iQD-BTc ngdy 31ll2l2\O2 ban hanh vd c6ng b6 sdu (6) Chuin mrrc k6
toria Vi6t Nam (dqt 2). Huong din tlruc hidn cdc chuin muc ndy dtr duoc B0 Tdi chinh ban hanh
qua Th6ng

-

tu

tu 16I/2007/TT-BTC ngdy

3111212007

.

Quyiit tlinl 234/2003/QD-BTC ngdy

3\112/2003 ban hdnh vd c6ng b6 s6u (6) ChuAn muc k6
to6n Viet Nam (ttot 3). Hudng ddn thuc hign cdc chuAn muc ndy cld qua Thong tu 161/200'11'FT-BTC ngity 31/12/2007.

-

Quy6t dinl 12/2005/QD-BTC n gdy 15102D005 ban hdnh vd c6ng b6 s6u (6) Chudn muc kii to6a
ViCt Nam (dqt 4). Huong dAn chi tiiit thi hdnh quy6t dinh ndy cUng d6 dugc B6 Tdi chinh ban
hanh qua Thong tu 20|2006/TT-BTC ngdy 2010312006.

-

Quy6t dinl 100/2005/QD-BTC ngdy 2811212005 ban hdnh vd cdng b5 b6n (4) chuAn msc kii
to6n ViOt Nam (.lqt 5). Hudng dan chi ti61 thi hanh quy6t ainl ndy cfing da duo. c B6 Tdi chinh
ban hanl qua Th6n gf.r 2l,2006rfI-BT c ngiry 20/03 /2006.

\
l*

//

Tudn thri c6c quytlt di"h vd thdng hr hudng d6n c6c ChuAn muc kii toen Viet Nam n6i tr€n, Ban Girim d6c
C6ng ty dd lga chqn c6c Chuin muc ki5 torin Vi€t Nam c6 th6 ap dung duo. c d6i voi hoat dong kinh doanh

cta Cong ty d6 lap 86o c6o tdi chinh.

rv.

cAc cHiNH sAcH Ki roAN cgfr Yf,u

#

C6c thay tl6i trong chinh sdch kii to6n ve thuy6t minh

\

Cric chlnh srich kti torin

cia C6ng ty srl dung d6 lAp bdo c6o tei chinh cho kj'tdi chinh nr ngdy 0l/01/2012

d6n ngdy 30/06/2012 dugc 6p dung nh6t quiin v6i ciic chinh siich tl6 duo.c sri dUng dC l6p biio cdo tdi
chinl cho nam td'i chinh k6t thtc vao n gity 31112/2011, ngo4i trir c6c thay doi vd chtnh s6ch k{: toiin hdng

tdn kho trong vi€c xric dinh gia fi hang xuir. kho (t* phuong phdp nhQp rruoc, xuir trudc sang phtong
phdp binh qu,in gia quyin). Cdng ty chua thlrc hiQn rip dgng hdi t6 d6i v6i thay ddi chlnh s6ch k6 to6n
neu tCn.

Ufc tinh

k6 to6n

Vi6c ldp b6o ceo tdi chlni tuan tht theo cdc chuAn mr,rc kii toan Vigt Uam, chii dO kii toan ViCt Nam vd
c6c quy dinh hign hinh vd kii to6n tai Viet Nam y€u cAu Ban Gi6m d6c phdi c6 nlang u6c tinl ve gia
dlnh anll hucrng d6n sii Ieu ve cong ng, tai sdn vd vioc trinh bay cec khoen c6ng ng va tdi sin tidm tirng
t4i ngay lQp b6o c6o tdi chlnh cfing nhu cec s6 ligu bdo cao vd doanh thu vd chi phi trong su5t nam tai

chinh. Ki5t qu6 ho4t ttQng kinh doanh thuc t6 c6 th6 khric voi cec udc tinh, gia dinh dat ra.
Tidn vir c6c khoin tuang tluong tiEn
Tidn vd c6c khoin tuong duong ddn bao gdm: tidn m4t, tidn gui khdng k! han, tidn ttang chuy6n vd cric
khoan diu tu ngin han c6 thoi gian thu hdi ho4c dao han khOng quri 3 thd,ng k6 tu ngdy mua, c6 tinl thanl
kho?rn cao, co khd n6ng chuy6n d6i dE dang thaDl cric luqng tidn x6c dinh vd kh6ng c6 nhiAu rui ro trong
chuy6n ddi thanh tiAn.

Tlatyilt minh bdo cdo tdi chinh ld

bQ

phdn hqp thanll vd

A

dwc

do.c cimg

voi bdo aio tdi chinh

l1


ry c6 prl,iN vAr sel rrAy MAc fttriN Bi,c
Ela chi: 37 Lf Thuong Kiet, Hodn Ki6m, Hd N6i

BO9

CONG

_ DN
chinh

860 c6o tli chinh cho ki tii
ket thric vio ngiy 30 th6ng 06 n'm 2012

THUYET MINH BAO CAO TAI CHfNH @i6p theo)

Iv.

cAc cHiN'tr sAcH
Cdc khoAn

phii

KE, TOAN

cHo

yfu

Gi6p theo)

?hu

C6c khoan phai thu duorc trinh bdy tren b6o c6o tai chinh theo gid

tri ghi s6 cdc

khoan phdi thu tu kh6ch
hdng vd phii thu kh6c sau khi trir di (-) c6c khoan du phdng duoc udc tinh cho c6c kloen phai thu kh6 ddi
dua tr6n co sd xem xdt cia Ban Gi6m d5c a6i voi c6c khodn cdn chua thu tai thoi di6m ket thfc n6m tai
chinh.

Du phdng no phdi thu kh6 ddi thi5 hien phrin gi6 tri crla c6c khodn phdi thu md C6ng ty du kiitn khOng c6
kha nang thu h6i tAi ngey kiit thric ndm tai chinh. Tdng ho{c gidm sti du trii k}rorin du pbong dugc h4ch
todn vdo chi phi quan lf doanh nghiQp trong bdo cdo kdt qud hoat ddng kinh doanh.

Hing tiin kho
Hirng tdn klro duoc xiic dinh trdn co sd gi6 thip hon

gifa giri g6c vd gid ni thudn c6 thd rhuc hi6n duoc.

Gi6 glic hang tdn kho bao gdm: Chi phi mu4 chi phi chli bilin vd cec chi phi li6n quan huc ti6p kh6c phrit
sinh ttd c6 ctugc hdng tdn kho tai dia di€m vd trang th6i hien tai. Gie tri thuan cd thd thuc hien duo;c, duoc
xrlrc dinh bing gi6 biin udc tini trt di (-) chi pbl uoc tlnl dd boan thAn} sin phdm vi cdc chi phi udc rinlr
cdn thiiSt cho viec ti€u thu chring.
Phuong phdp hqch todn hdng tdn kho:
Phuong phdp xdc dinh gid gdc

K6 khai thudng xuy€n.

cia hdng tdn

kho:

Binh qu6n gia quydn.

tin kho:, Dg phdng cho hang tdn kho cluoc trich lf,p cho phdn gia tri dU kit5n bi

t6n thdt do cac khoan suy gidm trong gie tri (do giam gid, hu h6ng, kdm phAm chdt, l6i rhoi...) c6 th6 xay
ra di5i voi nguy€n vit lieu, thdnh ph6m, hang hori tdn kio thuoc quyan sd hftu cia COng ty clua tr6n bdng
chring hgp lj vE sg suy giem gid tri t4i ngey k6t thfc nAm tai chinh. TAng ho{c gidm s6 du tai khoan dqr
phdng duo. c h4ch to6n vdo gi6 v5n hang b6n trong b5o c6o k6t qui hoat d6ng kinh doanh.
Dtr phdng gidn gid hdng

Tii

san c6 dinh hiru hinh

vl

kh6u hao

tii

san c6 dinh

Nguyen gi6 tdi san c6 dinh (TSCD) htu hinl bao gdm gi6 mua vd nlimg chi phi cd lidn quan truc ti6p
d6n viQc dua TSCD vdo tr4ng th6i sin sang hoat .long. NguyCn gi6 tdi san c6 dinh hiru hini do ru ldm, tu
x6y dpg bao gdm chi phi xdy d\ng, chi pbl san xu6t thuc ti5 ph6t sinh cong chi phi lip dAt vd chqy thn.
C6c chi phl phat sinh sau khi TSCE d6 dua vdo ho4t dQng nhu chi phi b6o

tri, sria chta duoc ghi nhdn
vdo bdo cdo ktit qud ho4t dQng kinh doanh hong lci t?i thoi diiim ph6t sffi. Trong truong hqp c6 thii
chung minh mOt c6ch rd rang r6ng ciic khoan chi phi ndy ldm t6ng loi ich kinh tii trong tuong lai du tinh
thu duo. c do viQc sri drlng TSCE lrrqt fen mrlc boat tldng ti€u chu6n dd duoc tt6nh gi6 ban diu thi chi phi
ndy dugc viin ho5 nhu mot khoan nguyen gi5 ting thCm cria TSCD.
Khi TSCE hfu hinh duoc bdn hay thani ly, nguyen gi6 vd gie fii hao mdn lfly k6 duoc x6a s6 vd b6t k]
c6c khoan ldi 16 ndo phdt sinh do ttranh lj TSCD ddu duqc h4ch todn vdo k6t qui hoat d6ng kinh doani.

Tdi san c6 dini dugc kh6u hao theo phuong ph6p dusng thang, 6p dtrng cho fit cd c6c tai sin dua fi6n
thdi gian st dung udc tinh. Thoi gian sri dung u6c tinh cu th6 crh timg nl6m tai san c6 dinh nhu sau:

Nhi cria, vdt kidn tnic

Thiiit bi quan ly

Thuydt

co dlnn Knac

ninh bdo cdo tdi chlnh ld

b6

phin hgp thanhvd

cdn dugc dqc

:7

/rr
I

\
\

.o

Tai san c6 dinh hau binh ttuoc phan iinh theo nguy€n gid vd giri hi hao mdn lu! kti.

I at san

4

c ngvcti bao cdo tai chinh

12


BO9 _ DN

ry c0 PHAN vAr sqr MAy MAc r[tN Bic
Dia chi: 37 Ly Thuong Kict, Hodn Ki6m, Ha Noi
CONG

B:io cdo tii chinh cho k! tii chinh
ki5t thric vdo ngey 30 thdng 06 n6m 2012

THUYET MINH BAO CAO TAI CHiNH (Tiiip theo)

Iv.

cAc cHiNTr sAcH Ki ToAN clr0 yf,u
Cric khoin

(Ti6p theo)

dlu t'u

Khoan d6u tu vdo cdng ry con dugc ghi nhan theo gi6 g6c. DU phdng dugc Ep khi gia tri cta c6c kloen
ddu tu dang ghi nlin tr6n sO k6 toen cao hon gid tri thi truong cria chimg kho6n .lho|c phiit sinh su suy
giam gi6 rrj crla cdc klroiin dAu nr tai ngay k6t thric ki k6 to6n. Tang ho{c gidm s6 du tai khodn du phdng
duorc hach todn vdo chi phi tai chinh trong bdo cdo krit qud ho4t dQng kinh doanh.

Chi phi

tri

tru&c

Chi phi fia rudc bao gdm c6c chi phi trd tru6c ngin h4n vd chi phi tra trudc dai han tlen bang can d6i kii
to6n vd dugc phan b6 trong khoang thdi gian tre trudc cia chi phi tuong rimg voi cec loi ich kinh t6 duoc
tao ra hr ciic chi phi ndy.

Chi phi trd trudc ngln han bao gdm chi phi bdo hidm chriy no vd gi6 tri c6ng cu dung c\r da xu6t dirng
clugc phiin bd vdo ket qua kinh doanh theo phuong ph6p tluong th6ng hong thoi gian l2 thang. Chi phi tra
tru6c ddi han bao gdm chi phi srla chfta va gi6 tricdng cU dpng cu xudt dirng vdi giri tri lon duoc phin b6
dAn vdo kiit qud kinh cloanh trong thdi gian 24 thring.
Chi phi phei trd
Chi phi phdi tr6 bao gtim gi6 tri c6c khoan chi phi tl6 duorc tinh vdo chi phi ho4t tlQng kinl doanh trong
k!, nhung chua dugc thtrc chi tai ngdy kiit thric nim tdi chinh tr€n co sd ddqn bdo nguy€n t6c phir hqp
gita doarl thu vd chi phi. D6n thdi di6m th1rc chi, kii toan tiiin han] ghi b6 sung hoac ghi gidm chi phi
phdn ch€nh l€ch vdi s6 da trich (n6u c6). C6c khoin chi phi phii tri t4i ngay kdt thric kj/ tai chinh bao
gdm chi phi tidn luong quan ly diQn tai khu vuc kho Drlc Giang, Gidi Ph6ng, L4c Trung vd chi phi v€ sinh
vdn phdng.

-ol

/'

c
icr

KI

)Kl

C6c nghiPp vg bing ngo4i tg
C6c nghiQp vU ph6t sinh kh6ng phdi bang ddng Viet Nam rlugc quy d5i sang ddng Vift Nam theo r! gi6
giao dich thuc t6 hoAc ti gi6 giao dich tICn thi huong ngo4i tQ li€n ngdn hdng vdo ngdy phAt sinh nghiep
vu. Ch€nh lQch fi gi6 phrit shh tir cdc nghi€p 4r ndy .luo. c hach toAn vdo k6t qud hoat dQng kinh doanh.

56 du cdc rdi sdn bing ti€n ve c6ng ng phai thu. phai fia cd g6c ngo4i te Bi ngay k6t thric nam rai chini
gi6 t4i ngdy ph6t sinh vd dugc xt lli nhu sau:
duoc chuydn d6i theo

f

-

Chenfr lQch g gi6 phat sjnh tu vi€c ddnh gi6 l4i cdc khodn

tiin

vir cdc klodn no phdi thu c6 gdc
ti gid hiii doei

ngoqi tp tgi ngdy k6t thric nlm tdi chinh dugc ghi nhan tlen kbodn muc ch6nh ldch
thu0c muc v6n chri sd h0'u trCn bang can d6i k6 to6n.

-

Chenh lQch phrit sinh tir viQc d6nh gi6 l4i c6c khodn phdi trd ctugc ghi nhan veo kiit qua hoat d6ng

kbh doanh trong ndm. Tuy nhi€n, truong hqp ghi nlan 16 chdnh l€ch g giri ddn d6n k6t qua hoat
dong tlu6c thu6 cria C6ng ty bi 16 thi mOJ phdn l5 chedr l€ch tj' gi4 c6 th€ phan b6 vdo kiit qud
hoat dong kinh doanl cdc nim sau dd doanh nghiep kh6ng bi lo nnung phdi ddm bdo phan chdni
lfch rj gi6 rlnh vdo chi phi trong n{m it n}At cnng phai bang ch€n}r l€ch rj giri cria s6 ngoai t€ d€n
han phdi frd trong nlm d6.
gi6 theo cdc quy dinh hi€n hanh v€ xri l1i ch€nh l€ch g giri, loi nhuin
trudc thuii cua COng fy cho h' tai chinh k6t thric vdo ngdy 30i06/2012 sE gidm 3.797.326 ddng vd khoan
rnuc "Chenh lgch rl gi6 hdi doai" duo. c phin 6nh trong mpc v6n chri sd htu trdn bang cdn d6i ki' to6n cua
C6ng ty tai ngdy 30 /0612012 sC l:lng moj kioan tuong tmg so voi viQc rip dung theo Chuan muc kt5 torin
Vi6t Nam (VAS) 10. Ban Gi6m d6c C6ng ty quyiit ttinh 6p dung viQc ghi nhin ch€nh lQch t'j giii h6i do6i
theo hudng d6n cria c6c quy dint hi6n ban-n vi xu Ij ch6nb l€ch lj' giri vd tin tudng vi€c 6p d\rng d6 cung
voi vi6c d6ng thtri c6ng b6 diy dri thdng tin vd sU kh6c biQt trong trudng hqp 6p dqng theo hudng d5n cria
ViQc 6p dung ghi nlQn ch€nh lQch

VAS 10

s€ cung c6p ttAy

Thuyiit minh bdo cdo tdi chinh ld

dl hon

bQ

phqn

f

cric thOng tin cho nguoi sri dung bAo c6o.

IW

thdnh vd ain

Aml

doc cing vai

kio aio tdi chinh

13

\


CONG

ry

cOpHANvdsqIN{AyMAcrdNBAc

Dia chi: 37 Ly Thuong Ki€t, Hoin Kitim,

Boe

-

DN

B60 c6o thi chinh cho kj't?ri chfnh

HdN6i

kiat thric vdo

ngiy 30 th6ng 06 n5m 2012

THUYET MINH BAO CAO TAI CHiNH (Ti6p theo)

Iv.

cAc cHiNH sAcH Kf TOAN cII0 yfu
Vi5n chri s0

(Ti6p th€o)

hiiu '

Viin diu nr crla chri sd htu dugc ghi nhin theo s5 vrin thuc g6p cria cdc cd dong.
Lqi nluan chua ph6n ph6i tr€n bang cen a6i 16 roan tai ngdy 30/06/2012 la s6 loi n}luan tu ho?t d6ng san
xu6t kinh doanh crla doanh nghiEp sau khi tru di 1-.1 ttuii thu nhfp doanh nghiQp vd st5 du cdn l4i sau khi
thlrc hiQn pb6n ph6i loi ntluQn cria nim tdi chinh 2011.
Vi€c phdn chia lqi nlu6n vd trich lflp c6c qu! duo,'c thuc hien theo Di6u l€ t6 chuc vd hoat d6ng cria C6ng
ty vd do Dai h6i d6ng cO ddng quyiit dinh, cu th6 nlu sau:

-

Trich 5% vdo Quy du

bf

b8t bu6c. Khi s6 du cria qu! nay bang 10% v6n didu le crla Cdng ty thi

kh0ng trich nfta;

-

Mrlc trich c6c quy kh6c
adng c6 dong quyi5t

-

sC

c6n

ct kiit

qu6 ho4t dQng san xudt kinh doanh hdng ndm do Dai hQi

din!;

56 cdn l4i sd dugc phdn chia cho cric c6 d6ng theo

t|

l€ viin g6p.

Doanh thu
Doanh thu b6n hans
Doanh thu brin c6c sin phdm may mic duqc ghi nh{n khi k6t qui giao dich ttugc xric dlnh mQt c6ch d6ng
tin cay vd COng fy c6 kha narg thu duorc cric loi ich kinl td hr giao dich ndy. Doanh thu b6n hdng dugc
ghi nlin khi phdn l6n ntrtng rui ro vd Iqi ich vd quyAn sd hiru hang hod tld clugc chuydn giao cho ngudi
mua. Doanh thu kh6ng dugc ghi nhan khi c6 c6c y6u t6 kl6ng ch6c chin mang tlnh trqng ytlu vd kha
nEng thu hdi c6c khoan ti€n b6n hdng hoic c6 khd nang bi tri lei.
Doanh thu cune cdp dicb vu

ilHl

Doanh thu cho tllu€ kho tluoc ghi nhdn khi k6t qud cria giao dich <16 tlugc x6c dinh mot cAch d6ng tin
Khi c6 thO x6c dinh duo;c k6t qud hqp ddng mQt c6ch ch6c chtu, doanl thu s€ duoc ghi nhdn dua vdo
tl$ hoan thinh c6ng vi€c.

cAy.
mrlc

N6u kh6ng thii x6c tlinh duop ki5t qui hqp ddng m$t cich chic chin, doanh thu se chi dugc ghi ntrdn
mtc c6 th6 thu hdi dugc crla c6c chi pb1 tla cluo;c ghi nhfln.

d

Doanh thu kh6c
Doanh thu kh6c bao gdm ldi tidn gui ng6n hdng, lai ch€nl lQch t'' gi6 vA c6 hlc duoc chia tt khoan ddu tu
vtin, hqp t6c kinh doanh. Lai tiCn gui dugc ghi nlan tl€n co sd d6n tich (c6 tlnh d6n loi hlc md tdi sdn
dern l4i) trt kli khd nang thu hdi ti€n lai kh6ng chic cb6n. C6 tlc vd loi nhudn duoc chia duoc ghi nhQn

khi c6 d6ng duqc quydn nhQn c6 trtc ho4c c6c b€n tham gia g6p v6n duoc quyin nh4n loi nhuiin tir vi€c
g6p vdn.

Thu6
Thu6 thu nhAp doanh nshicLbiQlbt4lh

Chi phi thuii thu nhip hiQn hdnh cria doanh nghiQp duoc x6c din}r tr€n co sd thu nhdp chiu thu6 vi thu6
suAt thu6 thu nldp doanh nghiQp trong ndm hi€n hdnh (25o/o). C6ng ty duqc giim 30% thui! thu nhap
doanh nghiQp phni nop rong nam theo Nghl quy6t s6 zftzOt2lQH l3 cria Qutic hdi ngdy 21106/2012.
C6c loai thui5 kh6c duqc 6p dUng theo c6c luat thuil hien hanh tai Viet Nam.

ki6m tra crla co quan thud. Do vi€c dp dung ludt vd cdc quy dini
c6 th6 duo;c gidi thich theo nliiu ciich khdc nlau. s6 thu6
chin} c6 th6 se bi thay drii theo quyi5t dinl cudi cung cia co quan thud.

Cdc b6o cdo thud crla C6ng ty sE chlu
vd *ru6 OOi rdi cdc lo4i nghi€p
dLroc

trinh bdy rdn bdo ciio

Thuyilt minh btio cao tdi chinh ld

bQ

tr
;

tii

pkin

sr,r

w kldc nbau

hqp thanh vd

An &atc d7c cimg voi

bdo aio tdi chlnh

14

v
V

3

I


uay nrAc mriN sAc

cONG Ty cO pH,A.N vAr sor
Dia chi: Sd 37

Bdo cdo tdi chinh cho

L! Thuong Kicr. Hoiin Ki6m. Hi N6i

B09.DN
k! tnichinh

0l/01/2012 d6n \edy 30/0612012

rAr cHiNH (Tiiip theo)
v. rHONG rrN B6 suNG cHo cic KHOAN MUc rRiNH BAy rRoNG
THUYTT MINH BAo cAo
C6c chi ti6u dugc

1.

Tiin

BANG cAN D6r KE

roAN

trbh bdy theo don vi tinh ld ddng Vi€t Nam (\4,ID)

vd cdc khodn

trong 6uong tiin

Tidn m{t t4i qu!

(i)

t ren gur ngan nang

(iD

30106t2012

3t/12/2011

132.s95.497

146.619.862

6.436.552

1.699.772.391

22.570.000.000

9.100.000.000

24.379.O32.O49

t0.946.392.2s3

1.67

I ren dang chuyen

(iii)

C6c khoan hrong duong ti€n

c0ng

(i)

Sd du tidn nAt t4i

qu! vdo ngdy 30/06/2012bao

gdm'.

Ddng Vi€t Nam (M,{D)

132.595.497

c0ng

132.595.497

(ii) 56 du tidn grii ngan

hang tai ngdy 3 0106/2012bao gi:n:

Nguy6n tQ
Ti6n grii

\4{D

\TNT)

L624.360.5t2

+ Ngdn hdng TMCP Ngoqi thtdtlg W - Sd giao dich

1.166.7 50.888

+ Ngdn hdng TMCP Xl,lK - CN Hai Bd Trtmg
+ Ngdn hdng TMCP Qudn DQi - CN Hodn

+ Ngdn hdng NN & PT IT - CN Hd

6.617.889

Ki6n

N|i

56.081.179

.Ml

1.169.392

lr

2.500,29

+ Ngdn hdng TMCP Ngoqi thuong YN - Sd giao dich

N|i

c0ng

52.07

6.040

\zo 4)

I 1.443.320

54,20

I1.542.878

557,88

I1.619.525

838,79

17.470.318

2.500,29

1.616.436.5s2

s

+ Ngdn hdng TMCP Qudn DQi - CN Hodn Ki6m

+ Ngiin hdng TMCP X'IK - CN Hai Bd Trtmg

(iii) Sii du cec khoan hrong duong tidn tpi ngdy 30/06/2012 bao gdrn:
VNrD

W - Sd giao dlch
thuong W - CN Chuong Duong

+ Ngdn hdng TMCP Ngoqi thuong

7.800.000.000

+ Ngdn hdng TMCP C6ng

8.150.000.000

+ Ngtin hdng TMCP Qudn Ddi - CN Hodn Kidm

6.620.000.000

c0ng

22.570.000.000

ngin hgn khde
30t06t2012

Phdi thu khiic

+

I Am tlnh tqt tten

530.745.023

gL Kll

3Ut2t201t
23 .087

.'7 04 .7

65

206.1 12.883

+ Phdi thu 6ng Mai Dtu LAm

I8.193.044.444

+ 1qm tng co trc cho cac co dong

4.507.869.600

+ Phdi thu khdc

324.632.14;

386.790.721

c0ng

530.7 45.423

23.087.704.7 65

Thuy& minh bdo cdo tdi chinh Id

bQ

phdn hW thdnh vd cin duoc doc

T(

9.646.845

Ti€n grli USD

Cdc khortn phdi thu

16

384.094.319

+ Ngdn hdng TMCP Qudn DQi - CN Hodn Kiilm
+ Ngdn hdng TMCP C6ng thvong W - CN Chuong Duang

+ Ngdn hdng NN & PTNT - CN Hd

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ng

toi

bdo cdo tdi chinh

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cONG

ry

cO pHAx vAr sgr

Dia chi: Sii 37

Lj

uev nAc r.rriN n.Lc

Thuong Ki€t. Hoan Ki6m. Hd N6i

Brio c6o thi chinh cho

B09-DN
k! t?ri chinh

ttr ngdy 0U01/2012 tliin ngny 30/06/2012

THUYET MINH BAo CAo TAI cHiNH (Ti6p rheo)

v.

THdNc rIN Bd suxc cno cr(c KHoiN MUc rniNu sAy rnoNc BANG cAN E6r Kf ToAN (Ti6p theo)

3,

Hdng tittt kho
30/06t2012

3l/t2t20ll

61.t16

49.722.307

Hang mua dang tli tr€n dudng

Nguydn vdt li€u tdn kho

43.7

Cdng cu dgng cq trong kho

24.656.357

6.241 .580

256.9'70.795

4'79.216.128

1.613.244

1.6t3.244

327.001.s12

536.793.259

327.001.572

536.793.259

Chi phi sdn xuAt kinh doanl do dang
Thdnh phdm tdn kho
Hang hori tdn kho

Hdng

gti di b6n

Hdng hori kho bdo thu6

T6ng gi6 tr!

cia hirng tdn kho

Du phdng gi6m gi6 hlng tdn kho
Gid tr! thuAn c6 th6 thu.c hiQn iluqc cia

HTK

>
IlJU

)AT

NI
1?

Thuyiit minh bdo c'io tdi chinh la

bQ

phdn hqp thdnh vd cin dLrgc doc citng vdi btio cdo tdi chinh

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tt

Dia chi; Sii 17 Lli Thuong Kier. Hoim Kit!m. Hd N6i

B09-DN
tiri chinh cho k! tdi chinh

rgdy 0U0l/2012 ddn ngnv 30/06/2012

THUYET MINH BAo cAo TAI CHiNH gi5p theo)

v.

THONG TIN

B6

SUNG

CHo cAc KIIo,,iN MUc TRiNH BAY TRONG BANG cAN D6I

Kf

ToAN

(Ti6p theo)
Chi pht xdy dqmg co bdn d&

dtng
30/06not2

T6ng sii chi phi XDCB dd dang:
Trong dd cdc c6ng trinh

I Chiphi
+

t'77.942.154

ltn:

chi Ei6i lqp bdn dd khu vlrc Lqc Trung

+ Chi phi chi gidi

llp

3t/12/2011

43.354.181

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413.403.947

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coNc ry co PHAN vAr sor NrAy MAc MriN BAc
Dia chi: Sii 37 Li Tbudng KiCt. Hodn Kiilm, Hd N6i

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tir ngAy 0t/01/2012 d6n ngiry 30ttt6t2012

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