Báo cáo tài chính hợp nhất năm 2012 (đã kiểm toán) - Công ty Cổ phần Vải sợi May mặc Miền Bắc

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CONG TY CO PHAN VAI SOI

MAY MAc I,IIEw

sic

B5o cdo t)i chinh hop nhdt di kidm to6n
cho ndm t)i chfnh k6t thric v)o ngdy

3r/1.2/2012

lBpo


I

MUC LUC
'Irang
BAO CAO CUA BAN GIAM DOC

23

BAo CAo KIEM TOAN

4-5

BANG cAN Dor

Kr roAN nop NuAr

68

BAo CAo KET QUA HoAT DONG KINH DOANH HOP NHAT
e,Ao

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t Ao LUU cHUYFN TtLN tF HoP \HA I

rHUyEr r,rrNu eAo cAo rAr csiNu Hop NHAI

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C6NG TY cO PHAN VAI So.I MAY MAC MIiN
Dia chi: 37 L!' Thuong KiCr, Hoan Kiiin, Ha NOi

BAc

BAO CAo CUA BAN GIAMDOC
Ban Gi6m doc C6ng ty c6 phAn vril soi may mdc Mi6n Bac (duoi ddy duoc goi ld "c6ng ty,,) tr)nli bdy bao cao
ndy cing voi bdo cdo tdi chinh hgp nhdt cho ndm tdi chinh k6t thnc vdo ngdy 31/12120i2 cira C6ng ty da duoc
kiem toiin bdi cdc ki6m todn vi€n d6c ldp.

THONG TIN CHUNG
Cdng ty c6 phdn Vdi soi m-ay m{c midn Bic ld c6ng ry c6 phAn duoc thdnl lap va hoat d6ng theo GiSy chtng
nhQn ddng ki kinh doanh sO OtO:008++z do Sd K6 hoach vd DAu tu thdnh phii Hd NOi c6p ngay O5t07l20OS.
Trong qua ftinh hoat ddng, cdc thay d6i vd v6n kinh doanl, thdnh ldp chi nh6nh vd thay d6i;6 dja chi cria Cong
da dugc Sd Kti hoach vd DAu tu thani ph6 He Ndi chudn y tai c6c Cidy chung nhan dang k1i kinh doanh sfta
d6i hr lAn 1 d6n idn 6 ngdy 06/06/2012; theo d6 s6 gidy chimg nldn ding k! kinh doanh Ooo" iiruy dOi Uing ma
ry.

"odoanh

nghiep

sO O

t00 t08

tZl

rai CiaS chLrng nhan d:ingkykinh doanlr rhaydoi

lin r ngdy l2l}g/)Ot22Ot2.

Cdng ty c6 adc dor vi phu thu6c nhu sau:
Tdn don

-

vi

Dia chi

Cfi nhdni C6ng qr cd phdn vdi soi may mic Midn

SO 79 Lac Trung, phudng

Bdc - Xi nghiCp xay

Hai Bd Tnmg, Hd N6i.

dmg

Chi nhrinh C6ng ty CP vAi soi may mac mi€n
- Trung tam thdj fiang TEXTACO

qu6n

56 37 Ly Thuong Ki€t, phuong Hdng Bdi,
quan Hoin Kidm, HaN6i.

C6ngty tNHH mol rhbn} vidn Vai soi maymac 56:t fruong Quoc Dung. phuong 10. qudn
Phti Nhudn, thdnh ph6 Hd chi Minl.
midn Bic II (C6ng ty con)

Trong nbm tdi chinh kiit thnc vdo ngdy

-

Bic

Vinh Tuy,

3

1/1212012, citc hoat d6ng chinh cia C6ng ty bao g6m:

Bu6n bdn hdng ti6u ding;

Xay dfng, kinh doanh dich yu kho, nhd nrdng, vdn phdng ldm viec;
San xurjt, kinh doanh xuit nhdp khtiu hdng d(r, na-y, b6ng, vdi, soi, thu6c nhu6nt, hoa chiit
6ri ho,i
chdt Nhit nude ciin), hdng di da vd gid da, hd.ng di6n may, nguy€n lidu, phu IiEu, noy m6c thiiit bi,
n6ng ldm sdn, thyc phdm, thuj san, vdt liAu xdy dttng, gi$t vit vdn phdng piiim.

Cdng ty cd tru so chinl tai sij 37 Ly Thuong Ki€t, phuong Hdng Bdi, quAn Hoda Ki6m, thenh ph6 He N6i.

HOI DdNG QUAN TRI
Cac lhdnh r ien cua Hoi dong quan rri
ldp bdo crio ndy bao g6m:

L6m
Ong Nguy6n Nhu L6m
6ng Dinh Vdn Tdng
6ng Didr Van Tdng
Ong Pham Ngoc Phrin
Ong Pham Ngoc Phdn
Ong Vn Vdn Thi6u
Bd Nguy6n Thi Bich Mni
Ong Nguy6n Nhu

-

di di6u hanh hoat

dong cua Cong ry rrong su6t nam rdi chinh

vi

ddn ngiiy

tri
Uj vien Hoi dong quan tri
Chn rich H6i ddng qudn tri

Tir ngar, 01/01/2012 dAn 26/7/20I 2

tri
Ph6 Chn tich H6i tl6ng qudn tri
U!vienHdi ddngqudrn tri

Tn ngay 0t/At/2012 d6n 26/7/20j2

Ch Li

rich H6i ddng qudn

Tn ngay 27/07/2012
Tn ngay 27/7/2012

Pho ChU tich Hdi d6ng qudD

Tn ngar) 27/7/2012

Tii ngay 0t/01/20t2 dijn 26/7/20t2

Uj'vi6n H6i ddng quin tri
U! vi6n Hoi dong qudn tri

BAN GIAM D6C
Cac thdni vi€n cua Ban Gi6m d6c dd didu hanh hoat d6ng cda Cong ty hong su6t ndm tdi chinh vd di5n ngAy ldp
btio cdo nay bao gorn:

Ldm
Ong V[ Van Thi€u
OngVlVInThi€u
Ba Nguyin llri Brch Miri
Bd LC Kim Hoa
Ong Nguy6n Nhu

T6ng Girim

T6ng Gidm

d6c
ddc

Ph6TongGiamdoc

Ti

0 t /01/201

86 nht|n

ti

2 ddn ngay 2t/03/2012
ngay 29/03/2A]2

Ttr ngcry 0t/01/2012 d6n ngtrl 29/03/2t)t2

Pho long Ciam doc
Ph6 T6ng Gi6rn

d6c

Bd nhiEn

ti

ngcry 2g/A3/20j2

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iu

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CONG TY CONG TY co PHAN VAI SoI MAY MAC
Dia,"hi; J- Lj I hLrong K ier. Hoin Kidm. Ha Noi

BAo cAo cuA BAN GIAM DOC
SU.KIEN PHAT SINH SAU

NI

IN

MIiN B,{c

(ri6ptheo)

DO

D6n ngdy lAp bdo ciio ndy, Ban Girim d6c Cdng ty cho ring khdng c6 c6c su kiCn ph6t sinh sau ngdy kiit thuc
nim tdi chinh cd thii ldm cho cac s6 lieu va thdng tin da duoc trinl bay trong Beo c6o tdi chinh hgp nhdt aa tiOm
toAn cia C6ng ty bi phdn dnh sai l6ch.

KIEM TOAN VITN
Cdng ty TNHH Kidm to6n BDO da thuc hien kidm todn Beo cao tiii chinh hgp nh6t cho nam tai chinh kCt thtc
vao ngdy 3l/12120l2 cta Cdng ty c6 phdn Vdi soi may mic Mi6n Bic.

rRAcH NHrEM cuA BAN GrAM D6c odr vdl nAo c^o rAr cHiNH Hqp NHAr
Ban Gi6m d6c C6ng ty chiu trrich nhi€m lap BAo cao tdi chinh hop nhdt va dam bdo Beo cao tai chinl hqp nhit
dd phdn 6nh m6t ciich trung thgc vri hgp ly va tinh hinh tiri chjnh tai n}iry 3l/12/2012 cfrng niu ket qua hoat
ddng sdn xu6t kinh doanh vd luu chuy6n tian te fong ndm tdi chinh kiit thfc cirng ngdy crla C6ng ty. Trong vi6c
beo cao tdi chinh hqp niSt nny, Ban Girim d6c C6ng ty duoc y€u cAu:

-

Lua chon cric chinh sdch ki! to6n thich hAp vd ep dung ciic chinh siich d6 m6t c6ch nh6t qu6n;
Dua ra cac xdt dodn vd udc tinh mot cdch hQ?

li

vd than trong:

Ndu 16 cdc nguydn tic k€ todn thich hqp da duoc tuan thir, nliing sai lech trong y6u (ntiu c6) dd duoc
cdng bd vd gidi thich trong beo ceo tdi chinh;
Lap Bro cao tdi chinh tlen co sd hoat d6ng liCn tuc tru trudng hqp kh6ng th6 cho
tuc hoat d6ng kinh doanl;

-

Thiiit kii, thuc hi6n vd duy tri
bdy biio crio tdi chinh hqp l),

hQ

rlng C6ng ty

th6ng ki€m sodt n6i b6 mdt c6ch hiiu hieu cho muc dich lap

niin

s€ ti6p

ve.

trinh

han chii nli ro vd gian ldn.

Ban GiAm d6c Cdng ty cam kct rang C6ng ty da tuan thri c6c y6u cAu neu tlen trong vi6c ldp 86o crio tdi chinlr
hop nhAt.
Ban Gidm d6c c6ng ry chiu tr6ch nhiQm dim b6o s6 kd to6n duoc ghi chdp m6t cdch phl hqp d6 phan 6nh hqp
])t tinr hinh tdi chini cia cong ty vd dam bao 86o crio tdi chinh hoD rrt cda c6ng ty duoc lap phu hqp voi cric
Chuin muc k6 torin ViCt Nam, Chti d6 k6 to6n doanh nghiep ViCt Nam hi6n hdnh vd c6c quy dinn phrip li c6 IiCn

quar. Ban Gidm d6c Cdng ty ciing chiu trach nhien dam bdo an todn cho cic tdi san vd da thqc hien cric bien
phdp phn hqp d6 ng5n chan va phat hi€n cric hdnh vi gian I6n vd sai pham khric.

Theo ! kiiin crla Ban Giiim d6c Cdng ty, b6o crio tdi chini hap nlait da duoc kiiim to6n (dinh kdm) dd phdn 6nh
trung thuc vd hqp ly vC tinh hhh tdj chinl hop nh6t cria COng ty tai ngdy 31/12/2012, k6t qud hoat ddng kinh
doanh hop nh6t vd luu chuy€n ti6n tC hgp nhAt trong narn tdi chinh k6t thric cirng ng?ry.
03 ndn 201 3

VU VAN THIEU

I Ong

Gtam ooc

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J

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v_

lBpo

Tel: *84 10)4 37831911/12l13
Fax: +84 (0)4 37833914

20'h Floor, lcon 4 Torver
243A De La Thanh St
Dong Da Djstrict, Hanci,

Vietnam

56: 11, /2013/BCKT -

BDo

Hd NQi, ngdy 27 thdng 03 ndm 2013

BAo CAo KIEM ToAN
Btio ctio tdi chinh hqp nht* c a C6ng D) cd phin Vdi soi nay mdc Miin Bdc
cho ndm tdi chlnh kjt th cfiongay j1/12/2012.

Kinh

giii:

HOI DdNG QUAN TRI V,A. BAN GIAM D6C
CONG TY CO PH.iN VAI SOI MAY MAC MI.N BAC

Ching rdi. C6ng ty TN FIH Kiem todn BDO da rhuc hidn kidm lodn Bdo cao tdi chinh hgp nhdt cho nam tiii chinh
ki5t thtc vdo t\gity 31/12/2012 cua C6ng ty c6 phdn Vni sgi may m4c Midn Bic bao g6m: B6ng c6n d6i kti toan
hop nhdt tai ngdy 3ltl2t2\l2. Bao cdo ket qua ho4t dQng kinh doanh ho-p nhdt- Bdo cdo luu chuydn tiin t€ hop
nhAt va Thuy6t minh b6o c6o tdi chinh hqp nh6t cho nim tdi chinh k6t thfc cing ngdy dugc ldp ngiry 21/0312013
tir trang 06 d6n trang 27 dinh kdm.

Vidc lqp vd trinh bdy Bdo cdo tari chinh hop nhdt ndy thu6c ve tr6ch nhidm cira Ban Gidm d6c Cdng ry cd phrin
Vdi sgi may mdc Mian Bic. Trdch nhidm cia chung tdi ld dua ra 17 kidn v€ Bdo cdo tdi chinh hqp nhdt ndry can cu
tr6n k6t qua crla cuQc kiilm torin.
Co s& tl6 dua ra

j

ki6n

Chnng t6i dd thuc hi6n cdng vi6c ki6m todn theo cdc chuin muc kidm lodn Vidr Nam vd cac chuan muc kidm
Vi-t Nam. Cac chudn mgc ndy y6u cAu chfng t6i phai tuen thu c6c quy dinh vd

d4o drlc ngh€ nghiep, lap k6 hoAch vd thUc hien ki6m to6n d6 c6 duoc su ddLm biio hqp lf ring B6o c6o tdi chinh
hqp nhdt khong cdn chua dgng cdc sai sol trgng ydu. Chnng rdi tld thuc hidn vidc kidm tra theo phuong phap
chon mdu vd 6p dung c6c thri nghiem cAn thitit, cric bing chring x6c minh cho cdc s6 lieu va thuyet minh trCn
Brio c6o tdi chinh hgp nhdt. Dd dd,nh gi6 r{ri ro, chfng t6i thuc hi€n xem xdt h€ th6ng kiem soat n6i bd li6n quan

to6n qui5c t6 rlugc thira nh{n t4i

chinh hgp nhat nhdm thiet lap cac thri tuc kiem to6n thich hgp. Viec xem xdt
vi su hifn hiu cria h€ rhdng ki€m soiit nQi bo trong don vi. Cong vidc
kidm todn cua chung toi cr)ng bao gdm viec ddnh gid sU tu6n thri cdc chuan m$c var chd d9 k6 todn hidn hdnh. cdc
nguy€n t6c vd phuong phAp kii to6n duoc 6p dUng, c6c udc tinh vd xdt do6n quan trong cua Ban Gi6m diic cfing
ddn vidc lilp

vdr

trinh

b2ry bd,o cdo tiri

u
1

niry klrdng nhim muc dlch dua ra y kidn

nhu c6ch ffinh bdy tren 860 ciio tdi chinh hop nhdt.

Ching tdi tin tudng rdng c6ng vi€c ki6m to6n dd cung cdp nhllng co so hoo

'i

ti6n

criia ki6m

lj

cho y kiCn kiem todn cria chfng t6i.

to{n viGn

Theo y ki6n cua chring toi. xdt lrdn cdc khia cqnh trong y6u- bAo cdo lai chinh hop nhit kdm theo dd phdn dnh
mot cach hung thuc vd hgp lj tinh hinh tai chinh hgp nhiit cua Cdng ty c6 phAn Vai sqi may mic Midn B6c tai
ngdy 3l/1212012, cfing nhu k6t qua hoat d6ng kinh doanh hqp nh6t vd luu chuydn tien tC hop nh6t cho nam tai
chinh ktit thric cilng ngdy, ttuoc ldp phir hgp v6i c6c chuAn mgc kti torin Vi6t Nam, chli d6 k6 toan doaih nghiep
ViQt Nam hiQn hdnh vd c6c quy dinh ph6p lyi c6 li€n quan.

BDo Audrt 9eNi.es Co. Ltd. a bmlted tiabillty.ompany lncorporat,"d rn Vletnam, is

a rnehber of

BDO nternatlofal Llmited, a UK.ompa.y limitcd

b, grd rilk.

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lBpo

Kh6ng nhdm muc dlch phi dinh i, ki€n ki€n todn nAu tuen, ch ng tAi chi xin hru jt ngtrd.i cloc bdo cdo kiem b.tn
rAng Irong nAn ni chinh 20 t2, Cong ty dd Bhi nhan bd :ung gia rri loi rhi rhaong n,tt khtt dqr nha 4 ld chtryett
nhuong cho 6ng Mai Drtc Ldn tit ndm 2011 (theo bi€n bqn thda thudn

s; 167/BB-\SMMMB ngal t3tt2/20j2
cia H6i d6ng quan fui ) fii gilr tri 500.000.00a d6ng. Ong Mai
dt) va C6ng ty c ng da ghi nhdn khoan tiin PAn vAa .ht tiu Thtr nhap khdc t|n
Tuy nhiAn, tr'n hi so gitiy td cb tiAn quan (hop d6ng thta dih s6 155,08/HD7N

yd Nghi qurdt s6 01/QD-HDQT ngdy 09/01/20I3

D :c Ldm dd chuyAn tiin dtiy
b6o cdo kdt qua kinh doanh.
ngdy a1/12/2008 va girly chtiwg nhQn quyin

srr dung d.;t CQ 1198 ciip theo Quyit dinh s6 ztdO/gO-Uouo
Uy ban nhdn dan rhanh phi Ha Noii)A c(ic hc) so phtip ti khtic) kh6ng hA hi€n quyin daoc
C6ng ty c6 phAn Vai sqi nLty mac miAn Bac ddi voi khu allit nhd saj I nay. Do d6, yiec thda thuAn

ngdy 17/7/2()08

thu, (liit cia
thu tham

tiin loi

cia

thd thucrng nai khu dtit nhd sd

CONG TY TNHH KrEM ToAN

I

nau tran ld chra co

d

co so phap ly.

nno

-)

-A
THI HONG LIEN
Phri Tiing Gi6m tl6c

Chfne chi KTV s6: 0445.r1(TV

NGUYEN QUi'NH TRANG
Kiiim torin vi6n
Chung chi KTV s6: 1469/KTV

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BO1. DN/HN

CONG Ty

co

PHAN vAI sg.'I MAy MAc MrEN BAc

D ja chr: j? Ly lhudng

BANG CAN
Ngdy

3

Kiet. Hoan Kiem, Ha Noi

thic vdo ngdy 3l thring

12

\Ant2012

) thiing 12 ntm 2012

A. TAI SAN NGAN H4.N

Tiin

k6t

DoI KE ToAN HOP NHAT
TAI SAN

L

Bro cdo tdi chiDh hgp nhdt cho nim tiri chinh

MA

THUYET

s6

MINH

100

vA cdc khoen tuong tluong

tiin

110

v.l

3l/tz/2012

3l /12/2011

22.393.15 t.698

41.rs0.061.80s

18.005.490.451

I1.908.879.632
2.008.8',79.632

L Ti€n

111

1.345.490.451

2. Cac khoiin tuong duong tidn

1t2

16.660.000.000

9.900.000.000

r30

1.84s.061.133

26.858.9',72.5r7

131

1.542.858.822

3.016.735.752

lL Cdc khoen diu tu tiri chinh ngfn h4n
1II. Cric khorin phdi thu ngin hqn
1 Phili thu kh6ch hdng

120

2. Trd trudc cho ngudi bdn

132

J. Phar thu nor bo ngan nan

133

4. PhAi thu theo ti6n dO kii hoach HDXD

t34

5. C6c khodn phrii thu kh6c

135

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

lV. Hing ttin kho
J

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(*)

V. Tdi s6n ngfn h4n khdc

L Chi phi tra truoc

cTcT

v.2

96.240.140

23.087.'t04.765

v.3

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2.228.228.295

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2. Ds phdng gidm gi6 hdng t6n kho

2. Thuii

754.532.000

ngAn han

duo-c khdu

tru

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150

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3. Thu6 vd cdc khodn khdc phai thu Nhir nudc

154

4. Giao djch mua brin lai trrii phiiiu Chinh phri

t57

5. Tdi sdn ngin h4n khdc

158

99.000.000

200

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62.206.914.699

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59.436.504.0 r 8

6r.98l.891.342

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90.854.557.117

B.

TAI SAN DAI HAN

phii thu dni h4n

L Cdc khoin

l ar san co

-

220

dlnn nuu nlnn

221

Nguy'n giti

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*i

hao ndn

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222

tui

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223

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lar

san co drnn vo nlnn

227

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III. Bdt ddng

IV. Cdc khorin diu tu
1

230

sen aliu tu

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chinh

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17i.e82.;ss

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252

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258

4. Du phdng gidm giri ddu tu tdi chinh ddi han (*)

259.

V. Tdi srin ddi h4n khdc

l

v.6

240

Chi phi tra trudc ddi han

260
261

2. Tdi sdn thuti thu nhdp hodn lai

262

3. Tdi sdn ddi han klric

268

VI. Loi thii thuong m?i

269

T6NG CONG TAI SAN

v.7

270

Bdo cdo tdi chinh ndy phai duoc doc cing cltc tltuy€t ninh kdn theo

551.157.125

41.040.599

551.157 .125

47

82.380.812.841

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103.3s6.976.s04


BO1- DN/HN

Bdo cio tei chinh

CONG TY CO PHAN VAI S8I MAY MAC MIEN BAC
Dra chr: j7 L)

lhLrc/ng Kier. Hodn Kierr.

Hi Noi

ho..p

nhdt cho n5m

k6t thfc vdo ngdy

3l thdng

tii

chinh

12 ndm 2012

BANG CAN DoI KE ToAN HOP NHAT

Ngdy
(

3l thang D

ndm 2012

t tep lheo)
Don

NGUON VON
A. NO. PHAI TRA
I. Ng ngin h4n

MA

THUYET

so

MINH

1s.753.085.903

310

tt

15.554.880.200

311

3t2

3. Ngudi mua tra tiajn trudc

313

4. Thuii vd cric khorin phzii n6p Nhd nudc

3t4

5. Phai tra ngudi lao dong

315

316

7. Phdi trA ndi b6

3t7

8. Phai rrd rheo ti6n d6 k€ hoach h9p dong xdy dung

318

9. Cac khoan phai trri, phdi n6p ngin h4n khric

319

10. Du phdng phai trd ng6n h4n

320

l

I

QUY khen

thuong, phric loi

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2 .3'7 0

52.7i4.118

v.8

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12. Giao dich mua b6n l4i tr6i phiilu Chinh phri

II. Nq dii h4n
l. Phdi trd ddi hqn ngudi

3l/121201r

11.513.839.613

2. Phai tra ngudi ben

tri

tinh. VND

300

I . Vay vd no ngin han

6. Chi phi phAi

3l/12/2012

11

198.205.703

331

2. Phdi trd ddi han nOi b0

332

3. Phai tra ddi han khdc

333

4. Vay vd no ddi han

)

Lhue tnu nhap noan l?r pnal rra

335

6. Du phdng tro cdp m6t vicc l2,m

336

7. Du phdng phaitrd ddi han

337

198.205.70:l

8. Doanh thu chua thuc hi€n

22.4t8.182

9. Qu! ph6t tridn khoa hoc vd c6ng nghC

B. NGUON V6N CHi' Sd HTTU
I. V6n chri sd hiiu

400

V6n ddu tu cua chi so hilu

411

I.

410

K

v.11

10-a66,973-228

87.603.890.601

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87.603.890.601

s7.029.400.000

57.029.400.000

4t2

2. Thang du vi5n cii phAn
3. Viln kh6c crla chu so

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339

hfu

413

4. Co phi6u qu! (*)

4t4

5. Ch€nh l€ch d6nh gi6 lai tdi srin

415

b. Lhenh lech ry gra nor doar
7. QuY dau tu phat triCn

416
417

3.412.018.600

2.124.196.508

8. QuY du phdng tdi chinh

4r8

2.642.580.909

1.483.66r.313

9. Quy khec thudc v6n chu sd hiru
10. Lor nhuan qau (hue chud phdn ph6i

420

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26.963.869.879

I

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422
430

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439

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440

Bdo cao ldi chinh ndy phai dtqc dpc

1

421

Quy uo tro sap xep 0oann ngnrep
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ll.
lI.

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ng cdc thuyit minh kitn theo

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t

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BOI- DN/HN

CONG TY cO PHAN VAI SqI MAY

MAc MIEN BAc

860 c:io tAi chinh

Dio clri: jr Li lhuong Kidt. Hoan Kitlm. Hd Noi

k6t thric

vio

ho.

p nh6t cho nim

tii

chinh

ngAy 31 thdng 12 nrm 2012

SANC cAN DoI KE ToAN HOP NHAT
Ngdy

3l thdng 12 ntLn 2012

(Tiip theo)

CAC CHI TIEIJ NGOAI BANG CAN DOI KE TOAN

1 Tdi

THUYET

MINH

3lll2l20't1

31/17/2012

sdn thu€ ngodi

2. Vat ftr, hdng h6a nhfln

gir h6,

3. Hdng h6a nhdn brin h0, nh4n
4. Nq kh6 ddi da xu

nhAn gia c6ng

kj

gui, kli cuoc

lj'

5. Ngoai t€ crlc loai (USD)

v.1

2.s64,63

2

8.s04.89

6. Dr,r to6n chi sF nghiep, du iin

i001081,thdng 3 ndn 201 3

,/

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VAN THIEU

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EN

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cdNG TY CO PHAN ViI SOI MAY MAC MIaN
Dia chr: i7 L1; llruong Kiel. Hodn i(i6m. Ha \6i

BAC

Bdo cdo

rii

chinh

ho..p

nhdt cho nIm tdi chinh

kel rhic veo ngirl

3l thing

12

ndm20l2

BAo CAo KET QUA HOAT DQNG KINH DOANH HgP NHAT
Nnm 2012
Don vi tinh: VND

cHi TITU
1 Doanh thu biin

MA SO

hirng vd cung c6p dich vu

THUYET

0i

MINH

NAM 2OI2

NAM

2OI

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vt.t2

47.892.694.992

s0.800.392.142

2. Cric khotin giirm trir doanh thu

02

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l0

vt.12

4',7.892.694.992

50.800.392.142

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ll

VI.13

28.114.020.033

26.'762.621.023

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nanP ban

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gQp vC brin

hing vd cung cep dlch vU

20

t

9

.17 8.61 4.9 59

24.037.771.119

t9.699.t45.498

5. Doanh thu ho4t dong tdi chinh

2l

VI.14

3.4r7 .164.397

7. Chi phi tdi chinh

22

vt.l5

312.'108

- Trong d6: Chi phi ldi ray

64.3 65.15

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23

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24

2

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25

9 .67 4 .3 89

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31.165.901.756

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30

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4.903.521.518

4.861.317.565
2.499 .798 .222

12. Chi phi khac

32

4.t29.331 .136

13. Lqi nhuan khrc

40

714.184.382

14.

Phin

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15i
lo.

hoic l6 trong c6ng ty li6n k6t. lien doanh

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chi phi thuc TNDN hoin lai

1E.

Lqi nhuan sau thu6 thu nh{p doanh nghiQp

18.I Lqi tthudn sau thui
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co

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2 .97 6 .33 3

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34.127.42't .099

12.208.050.159

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17.

2.361.519.343

45
50

16. Chi phi thu6 TNDN hj€n hdnh

.848 .29 6

cd phiiiu

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26.956.441.843

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c6Nc TY cO PHAN VAI SoI MAY MAC MIiN
Dia chi: 37

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tii

io crio

BAC

chinh h-op nh6t cho nIm tdi chinh
thic Yio ngiy 3l thrng 12 Dim 2Ol2

k6t

KiCt, Hodn Ki6rr, Hd N6i

BAo CAo LTIU CHUYEN TIEN TE HOP NHAT
Theo phuong phdp

b|c

fiAp

Nnm 2012

VND

cHi TITU

MA

SO

NAM 2OI2

NAM 2O1I

I. LU'U CHUY.N TIDN TLT HOAT DONG KINH DOANH
1. TiAn thu tir bdn hdng, cung cAp dich vu vd doanh thu kh6c

0l

2. Tian chi tni cho ngutri cung c6p hdng hod vd dlch vu

02

(

3. lidn chi tra cho nguoi lao d6ng

03

(t7 .933.721 .171)

(12.146.941 .040)

4. Tidn chi tra lai vay

04

5. Tidn chi nQp thu6 thu nhap doanh nghiQp

05

(4.711 .280.2'77)

(.47 4 .59 5 .7

6. Tidn thu khdc tir hoat dQng kinh doanh

06

7. Tidn chi khdc cho hoat dQng kinh doanh

07

(2.669 .620.326)

20

21.971.806.472

Lu u chuy6n

tiin

thuAn tr) hogt ilQng kinh doanh

II, LUU CHUYEN TIiN TTI HOAT DqNG EAU TIJ
l. TiAn chi dri mua sim, xdy dung TSCD vd c6c tdi sdn ddi han khiic
2. Tidn thu tir thanh l!, nhugng brin TSCD vd cac tdi sdn diri han kh6c
3. Tiin chi cho vay, mua cAc c6ng cu ng cria c6c don vi khiic
4. Tidn thu h6i cho vay, ban lai c6c c6ng cq ng cria don vi khiic

22
23

(246.280.239)

tiin thuin li ho4t dgng diu lu
III.LUU CHUYEN TItN TIJ HOAT DONG T,i.I CHiNH
1 Tidn thu tu phrit hdnh cd phiilu, nh{n v5n g6p

crla chri sd htru

2. Tidn chj tra von gop cho cdc chti so h*u. mua lai co phi6u cua
doanh nehi6p di ph6t hdnh
3. TiAn vay ng6n han, ddi han nhdn duoc

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chr tra no goc vay

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25.221.852.008

(4.265.080.750)
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27

3.308.142.225

30

2.3s9.414.268

1

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32
33

267.800.000

34

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35

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tfc, loi nhuan da trd cho chtl sd hfi'u
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I,ITI} CHIIYEN TITX TTTUAN TRONG Ki
Tidn vir tuong tluong ti€n tIAu k|
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(

24
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161.444.000

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tfc

5.1 88.13 5.461)

(863.891.7r 8)

25

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1

2t

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vd lgi nhuan dugc chia

56.763.501 .494

62.403 .500.'7 51

td

(18.244.374.800)

(r2 .489 .122 .t

40

(18.244.3'7 4.800)

(13.883.723.1r0)

50

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60

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NGUYEN THI BICH MUI

v[ viN THITU

K6 to:in trudng

Girim d6c

Baocdotdi chlnh ndy phdi dtoc doc c ngtt6i cac thuydt minh kin theo

t0)

36

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BO9 DN/HN

C6NG TY CO PHAN VAI SOI MAY NIAC MI]AN BAC
Dia chr:

lr.

Brlo c6o tiri chinh h-op nhdt cho ndm tei cbinh
ket thric vio
31 thins 12 nim 2012

L1 Tnuo'rg Ki.;1. Hoan Kiem- Ha Noi

THUYET MINH BAO CAO TAI CHiNH HO? NHAT
THONG TIN CHUNG
C6ng ty c6 phAn vAi soi may mAc midn Bic ld c6ng ty cO phan duoc thdni I6p vd hoat d6ng theo Gi6y
chimg nhdn ddng lcj kinh doanh si5 0103008442 do Sd Ke ho4ch vd Ddu tu thdnh phi5 Hd Ndi c6p ngay
05/07/2005. Trong quii trinh ho4t d6ng, cric thay d6i vd v6n kinh doanh, thdnh lAp chi nh6ni va thay d6i vC
dla chi cria COng ty da duqc Sd Kii hoach va Dau tu thenh ph6 Ha NOi chudn y tai cric Gidy chrlng nhdn
ddng kj' kinlr doanh sria ddi tu lan I d6n lan 6 ngity 06/06/2012; theo do sd gi6y chLrng nhdn dang kli kinh

doanl duoc thay ddi bang md s6 doanh nghiep s6 0100108127 tai Gidy chung nh6n dlng
rhay doi lin 7 ngby 1210912012.

k! kinh

doanh

Ho4t dQng kinh doanh chti ydu cta C6ng ty bao g6m:

-

Bu6n bdn hdng tiAa ding;

Xqy dqng, kinh doanh diclt vu kho, nhd xtong, tdn phdng ldm vi€c,
San xudt, kinh doenh xuAt nhQp khtiu hdng det, nay, b6ng, vdi, soi, thuiic nhu6m, hod chtir (ti hod
chiit Nhd ntroc ciin), hing dd da t'ii gia da, hdng di€n mtiy, nguy1n IiQu, phu liEu, may ndc thidt bi,
nong lt)n san. thrc phtin. thuy san, vot lieu xr)y dung. gidy va vt)n phong phdm.

Co ciu t6 chic
C6ng ty c6 c6c don vi phg thuQc nlru sau:
T€n dsn

vi

Dia chi

Chi nhdnh C6ng ty Ci phin vdi soi

Bic - Xi nghi€p xri

nrryndcMiin

dyng

Chi nhanh C6ng ty CP Ydi sqi mqy nAc miin

- Trung fim thdi trang TEXTACO

Bdc

C6nE ty TNHH m6t thdnh vi6n Ydi sqi mcry
miin Bdc ll (C6ns ty con)

mdc

C6ng ry c6

ru

so rai 37

567g Lac Trung, phtrdng WnhTuy, qudn Hai
Bd Trung, Hd Noi.
Scj 37 Li' Thtdng KiEt, phvdng Hdng Bdi,
qudn Hodn Ki6m, Hd N6i.

5t

Trvong Qui,c Dung, phudng 10, qudn
Phti Nhudn, thdnh phti Hi Chi Minh.
Sii

L! Thuong Kiel. Hoan Ki6m. H, N6i.

\

D€n ngiry 3l/12/2012, ti5ng sii crin b6 nhan vi6n hi6n dang ldm vi€c tai C6ng ty ld 332 ngudi, trong d6 cdn
b6 quan ly ld 28 nguoi.

co so L^p Bl,o cAo rAr cHiNH v;, Ki Kt roAN

)

v

Co sd hop nhiit b6o c6o tAi chinh

Chii dd k6 toiin iip dung: C6ng ty rip dung Ch6 dO ki! to6n doanh nghi€p ViQt Nam ban hdnh kdm theo

quytit oinl so tslzooolqo-etc ngay 20103/2006, Th6ng ru s6 206/2009/TT BTC ngdy
hno'rg,-lin kd rodn giao dich nua b6n lai rr6i phidu Chinh phi rd Th6ng ru so 244t2OOc/

fT

2',7

fi\l2oog

BTC hu6ng

dAn sua doi, bo sung che do ke todn doanh nghtQp rLgity 3111212009 ciia BO trudng B0 Tdi chinh.

-

Brio cdo tdi chinl hqp ni6t duqc lap ften cd sd hgp nlr6t bdo cdo tAi chinh cria cdng ty me vd c6ng ty con
do c6ng ry m9 n6m quy6n ki6m so6ttai llgity 3l l12/2012, phn hqp voi Chudn muc kti toan Vi€t Nam. 860

cdo tiri chinh hgp nhdt ldm rheo khong nhim phdn iinh tinh hinh lei chrnh. kEt qua hoar d6ng kinh doanh

hinl luu chuy6n tidn tC theo ciic nguy€n
nuoc khdc ngodi ViCt Nam.
vd tlnh

tic

vd th6ng lC kii todn duoc chAp nhdn chung tai cdc

Cic c'ng t) cott dusc hgp nbAt toan b6 kii tir ngdy mua. Jd ngdy C6ng ty thuc su nim quydn kidm sodt
cdng ty con vd titip tuc duoc ho. p nhdt cho ddn ngdy Cong ty thLrc su chdm dut quy€n ki6m sodt d6i voi
c6ng ty con.

Thuyd minh bdo cdo tdi chinh td b6 phQn hpp thdnh vd

,,7

cd:n

dtoc doc cing toi Bdo

cao

fii

chlnh

ll

ry c6 pH,iN vAr ser N[ay MAC ndN BAc
Dia chi: 37 Ly Thudng Kiet, Hodn Ki6rlr, Hd N6i

BO9 DN/HN

cdNG

Bro cdo tiri chinh hqp nh;t cho nAm tAi chinh
L6t thtic viro ngjry3l lhdng l2 nam 2012

THUYET MrNH BAO CAO TAr CHiNH HQ" NHAT (Ti6p theo)

Ir.

co

LAp BAo CAO TAr cHiNH vA

sO-

Ki Kr rOAN ei6p

theo)

Co sd hqp nhdt bdo cdo tiri chinh 1Ti6p theo)
Ciic b6o ciio tdi chinh crla C6ng ty me vd cOng ty con st dUng dC hqp nhdt duoc ldp cho cung m6t k! kii
todn va duoc rip dung cdc chinh sdch k6 rodn mot cdch rhring nldr. lrong nLrdng hoo c6n rhidt. bdo cao rai
chinh cia c6ng ty con duoc didu chinl d6 dan bdo su nhdt qudn vd ciic chjnh sdch ke todn dang dp dung
tai C6ng ty. Ciic giao djch nQi b6, c6ng no viL ciic khodn lai,

ndi b6 bi loai n rr hoarn todn k-hi hop nhdr bdo cdo rdi chinh.

16

chua thuc hi6n phat sinh tir cdc giao dich

Hinh lhric s6 kG to:in dp dung: Nhdt kll chung.
Ni6n tl6 k6 todn cria COng ty: NAm tai chinh cria C6ng ty duoc bit dau hr ngdy 0t/01 vd ktlt thric vdo
ngdy 3ll12 nim ducrng lich.

Diing tidn h?ch torin: C6ng ty srl dung

I

II.

di5

ghi s6

ki5

to6n vd lap Bao c6o tai chinh b5ng d6ng Vi€t Nam 0,ND).

CHUAN MIJT KE ToAN AP DVNG
Cho d6n ngdy lap BAo cAo tdi chinh nAy, Ban Gidm d6c C6ng ry da duoc biet v6 hai muoi s6u (26) ChuAn
myc k6 todn Vi6t Nam dd duoc B6 Tdi chinh ban hdnh nhu sau:

-

Quyiit

dinl

149I2001/QD-BTC ngdy 3t/12t2\Ot ban hanh vd c6ng b6 UOn (4) ChuAn muc ki5
l). Huong d5n thgc hiQn c6c ctruAn mqc ndy dd duoc B6 Tdj chinh ban hdnh

toan Vi€t Nam (dgt

qua Th6ng tu 16I/2007/TT-BTC ngiry 3l/1212007

-

Quyilt dinh 165/2002/QD-BTC ngdy 3tl12l20}Z ban hdni vd c6ng bd sriu (6) Chu6n muc k6
todn Vi€t Nam (dgt 2). Hucrng din thuc hi6n cdc chudn mr.rc ndy dd duoc 86 Tdi chinh ban hdnh
qua Th6ng tu 161/200'l ITT-BTC ngiry 3111212001 .

-

Quyiit dtnh 234/20031QD-BTC ngdy 30112/2003 ban hdnh vd c6ng b6 s6u (6) CtruAn muc kii
toAn ViCt Nam (dot 3). Huting d5n thuc hi6n ciic chuAn muc ndy dd duoc 86 Tei chinh ban hdnh
qua Th6ng

-

tu 161/2007rlT-BTC ngiry

-

.

n gary

20103/2006.

Quydt dinh 100/2005/QD-BTC ngdy 28112/2005 ban hdnh vd c6ng b6 btin (4) Chudn muc kri
toAn ViCt Nam (dqt 5). Hud,ng d6n chi ti6t thi hdnh quy6t dinh ndy ctng d6 duoc B6 Tdi chinh
ban

IV.

31/1212001

quytit ainn 12/2005/QD-BTC n gdy 15/02/2005 ban hdnh vd c6ng b6 s6u (6) Chudn muc kr! torin
VjCt Nam (dqt 4). Hud,ng din chi ti6t thj bdnh quy6r dini ndy ciing dd duoc BQ Tdi chinh ban
hdnh qua Th6ng tu 2012006/TT-BTC

Tudn

tht

COng

b

cia

.

hdnl qua Th6n gnr 2l/2006nT-BTC ngiry 20/03/2006.

cric quy6t

dini vd th6ng tu huong

dAn cdc ChuAn muc kti toAn ViCt Nam noi rr€n, Ban Girim d6c

da ILra chon cdc Chuiin muc Le loen Vier Nam co

rhi

dp dung duoc ddi vdi hoar ddng kinh doanh

COng ty dd lap Bdo cao tdi chinh.

C{C CHiNH SACH KT TOAN CHU YEU
Cdc thay d6i trong chinh sdch kd todn vir'thu16t minh

Cic chrnh sa.h kd toiin cua Cong ty su dung de lep bdo cao liii chinh cho nam lai chinh 2012 duoc ap
dung nh6t qu6n voi ciic chinh sdch dd duoc str dung dd ldp bdo cao tdi chinh cho ndm tdi chinh k6t thtc
vi6ngay31 l220ll.ngoai rucdclhaydoi ri chinh siich k6 toan hangtdn lho trong vidc xilc dinh gid rri
hdng xu6t klo (ti ph*ong phdp nhdp tndc, xudt tt"vdc sang phtong phdp binh qudn gia quyin). C6ng ty
chua thuc hien dp dung hoi to doi voi tha) doi chinh sAch ke lodn ndu trdn.

Thtgtit ninh bao cdo tdi chinh ld b6 phdn hop thdnllrd cAn dacc doc cung.,,6i Bdo cdo tdi chlnh

12

1\

il


coNG

ry co

Dia chii 37

Li

BO9 DNAIN

PHAN vAr sgr MAy N[.Ac MrEN BAc
Thuong Ki6t, Hodn Kiiim, Hd

860 cdo tAi chinh hqp rrh;t cho nrm tAi chinh
kCr thric vio ngiy Jt rhdng t2 nnm 2012

N6i

THUYET MINH BAO CAO TAr CHINH HQ" NHAT gi6p rheo)

IV.

cAc cHiNH sAcH Kt ToiN
Liic tinh

CHU

ytu

Gi6p theo)

k6 toan

Viec lap beo ceo tei chinh tuan thu theo ciic chuAn muc k6 to6n ViCt Nam, cht! d6 k6 todn ViCt Nam vd
cric quy dinh hi€n hdnh vC kii toen tai ViCt Nam y€u cdu Ban Gi6m d6c phni c6 nhfng udc tinh va gia
Anh hudng ai5n s6 ligu vi c6ng no, tai sdn vi vi€c trini bdy c6c khoan c6ng no va tdi san tidm tdng
tai ngdy lap brio crio t?ri chinh cfrng nhu c6c s6 liQu brio c6o vd doanh thu v?r chi phi trong su6t nam tdi
chinh. Kilt qui ho4t dQng kinh doanh thuc tti cd thd khAc v6i c6c udc tini, gia dinh d5t ra.

dinl

Ti€n

vi

cric khodn luong aluong ti€n

Tidn vd c6c khodn tuorg aluong tiin bao g6m: tidn mdt, ti€n grii kh6ng lcj h4n, tidn dang chuyen vd ciic
khoin diu tLr ngin han co thoi gian thu hoi hoac ddo han khong qud 3 rhiing kd ru ngiil mua. co rjnh rhanh
khoan cao, cd khd ning chuydn d6i de deng thann cdc tuong tidn xiic clinh vd kh6ng c6 nhi€u rui ro trong
chuydn dOi thAnh ti6n.

Cdc khorin phiii thu
C6c khoAn phai thu dugc trinl bdy trCn bao c6o tai chinh theo gi6 tri ghi s6 c6c khodn phdi thu tu khdch
hang vd phdi thu khric sau khi tm di C) cec khoan du phdng duoc udc tini cho cric khodn phdi thu kI6 ddi
dua tICn co sd xem xdt cria Ban Girim d6c d6i voi cdc khodn cdn chua thu t4i thdi diAm kiSt thtc nam tai

chinl.
Du phdng ng phdi thu kh6 ddi thA hj€n phin gid tri cua cdc k}odn phdi thu md C6ng ty du kiiin kh6ng co
khd nnng thu h6i tai ngdy kdt thuc nam tai chinh. TAng hodc gii.m sti du tdi kbodn du phdng dugc hach
to6n vdo chi phi quAn l! doanh nghiQp trong b6o c6o ktit qud hoat d6ng kinh doanh.

Hirng t6n kho
Hdng tdn kho dugc xiic dinh tr€n co sd giri thdp hon giita giri g6c vd gi6 tri thuAn co th6 thuc hiQn duoc.
Giri giic hang tdn kho bao g6m: Chi phi mua, chi phi chd bi6n vd cac chi phi li€n quan truc tii5p khdc phdt
sinh d6 c6 duoc hdng tdn kho tai dia di6m vd trang th6i hi€n tai. Giii tri thudn c6 thd thuc hi6n duoc, duoc
x6c dinh bing giri brin udc tinh tru O chi phi udc tinh dd hoan thdnh sdn phAm vd cdc chi phi uoc tinh cdn

thi6t cho viCc tjCu thu ching.
Phtong phdp hach toan hdng

tin

kho:

Phtong phdp xdc dinh gid giic ct)a hdng t6n

K6 khai thudng xuy6n.

kho:

Binh qu6n gia quyen.

Du phdng giitm gid hdng tin kho: Du phdng cho hdng t6n kho duoc hich l6p cho phdn gi6 tri du kiiin bi
ti5n thAt do ciic khoin suy giam ffong gid tr! (do gidm gi6, hu hdng, kdm phdm ch6t, t6i thdj...) c6 thi: xay
ra d6i voi nguy€n vdt li€u, thdnn ph6m, hdng ho6 t6n kho thudc quydn sd hiru c[a Cdng ty dua tr6n bing
chimg hgp l! vd sg suy gidm gi6 tri tai ngdy kiit thfc ndm tdi chinh- Ting hodc gidm s6 du tdi khoan du

phdng dugc hach to6n vdo giri v6n hang bAn trong b6o ceo ki5t qui hoat ddng kinh doanh.

Tdi sdn c6 dinh hiru hinh vd khdu hao tdi sen cii allnh
Tdi sAn c6 dinh

hfu

h]nh duqc phdn rinh theo nguyen gid ve gid tri hao mon

lu!

kd.

Nguy€n giri tdi sdn c6 dinn (TSCD) h['u hjnh bao g6m gid mua ve nhrng chi phi c6 li6n quan truc ti6p
den riec dua f SCD vdo trang rhai san sang hoat dong. Nguyen giii lei sen cd dinh htru hinh do lu larn, tu
xAy dLmg bao gdm chi phi xay dung, chi phi sdn xudt thuc tti phrit sinh cdng chi phi I6p ddt vd chay thu.
Cric chi phi ph6t sinh sau khi TSCD dd dua vdo hoat dong nhu chi phi bdo tri, sua chiia vd dai tu duoc ghi
nh{n vdo b6o c6o kiit qud hoat d6ng kin}r doanh trong lcj, tai thcri di6m phat sinh. Trong truong hqp cd th€
r2rng ring ciic khodn chi phi ndy ldm tang loi ich kinJr til trong tuong lai du tinh
st dung TSCD \.uot tr€n muc hoat d6ng ti€u chudn da duqc ddnh 9;6 ban ddu thi chi phi
ho6 niu m6t khoan nguyCn gi6 tdng thCm crla TSCD.

ching minh m6t cech rb
thu duoc do vi€c
ndy dugc v6n

Thuyit ntinh bdo cdo tdi chinh td

bO

phdn hqp thdnh vd ci:n dmc doc cimg vdi Brio cdo tiii chinh

t3


VAI SOI N{,{Y

CONG TY CO PHAN
Dia chi: 37

L!

NLAC

Thuong KiQt, Hod.n Ki6m, Hd

BO9

MIEN BAC

860 ctio tdi chinh hop nhat cho ndm

N6i

lel lhic

viro

_ DN/HN

tii

chfnh

neirv3l lhdns l2 nIm

20J2

THUYET MrNH BAO CAO TAr CH1NTI HQ? NHAT Qi6p theo)

Iv. cic
Tii

cHiNH SACH

Kf

sAn c6 dinh hfr u hinh

Khi TSCE
cac khoan

Tii sin

c
thoi gian

hi!

lii

TOAN cHU

vi

yfu

(Tii5p theo)

khdu hao tAi sAn c6 dinh (ti6p theo)

hinh duoc bdn hay thanh

lo nio phat sinh do than}

lj

lj,

nguydn gie va gi6 tri hao mdn liiy k6 duoc x6a s6 vd bdt kj,
roAn vao ker qua hoal ddng kinh doanh.

TsCD diu duoc hach

dini duoc kidu hao rheo phuong phrip duong tha-ng. dp dung cho rdt ca cdc rai san dua rrdn
usc rini. Thoi gian khiu hao cu thi cua nmg nhom tdi san c6 d inh nhu sau:

s& dung

Tdi s6n cii dinh hilu hinh

Nhi crra \'it

vi khiiu hao tdi sin cii dinh

(Tit5p theo)

krCn lnrc

Chi phi tre tru6c
Chj phj tra truoc bao g6m c6c chi phi fia truoc ngin han hodc chi phi trd ruoc dii han tr€n bdng cdn ddi
k6 torin vir duoc phdn b6 trong khoAng thdi gian trd tru6c cia chi phi tuong ung vdi cric lgi ich kinh tr5
dugc tao ra tu c6c chi phi ndy.

Chi phi tra trudc ngin han bao gdm chi phi bao hirim chdy n6 vd gi6 tri c6ng cu dung cu di xuAt dirng
dLroc phan bo vao ket qua kinh doanh theo phuong ph6p duong th5ng trong thdi gian l2 th6ng. Chi phi tra
hudc ddi han bao gdm chi phi sria chiia vd giii tri c6ng cu dung cu xulit dnng voi gi6 tri ldn duoc ph6n b6
dAn vdo ki5t qud kinh doanh trong thoi gian24 thitng.

l

Chi phi phai trd bao g6m giri tri cdc khodn chi phi dd dugc tinh vdo chi phi hoat d6ng kinh doanh trong
k!, nhung chua duqc thuc chi tai ngdy kit thuc nim tai chinh tr6n co so dAm bdo nguydn tac phn hop
giira doanh rhu ri chi phi. Ddn rhoi didm rhLrc chi. k6 rodn rien hini ghi b6 sung lroac ghi gidm chi phi
phin ch6ni l€ch voi s6 da trich (neu c6). Cdc khoan chi phi phdi tra tai ngay kiit thtc ni€n d6 bao gdm
gdm chi phi ti€n di€n, di6n thoai phdi trd, phi hoa h6ng mdi gioi hoat d6ng gia c6ng vd chi phi t6 chric

bin diu giri Cong r) TNHH MTV Vdi soi ma1 mac mi6n Bdc ll.
Cdc nghiep YU bing rgoai tC

C6c nghiep vu phdt sinh kh6ng phAi bing d6ng ViQt Nam duoc quy ddi sang ddng ViCr Nam theo ti gie
giao dich thuc t6 cria ngdn hdng thuong mai vdo ngdy ph6t sinh nghiep vu. 56 du cu6i ky cria c6c khodn

muc c6 g6c ngoai tC duoa quy ddi sang ddng Vidt Nam theo ty gid mua vdo cr.ia ngdn hdng thuong mai
c6ng bii tai ngdy k(it thric ntm tdi chinh. Cric khodn chdnl lCch t'i gie thuc t6 phrit sinh trong kj, vd cb6nh
l€ch do drinh gi6 l?i sii du tien tQ c6 g6c ngoai t+ cu6i ki duoc ghi nhdn vdo doanh thu hodc chi phi hoat
ddng tdi chinh trong ndm tdi chinh.

cac.,

tiii chinh lii b6 phQn

n/ic

K

Chi phi phai tre

Thuyit ntinh bdo

.a
'/.rl

ho. p

thdnh vd cin dwrc doc cimg yoi BLio cLio tdi chinh

14

!e

BO9 DN/HN
B6o c6o tiri chinh hop nhdt cho ntm tdi chinh
k6t thric vdo ngdy 3l thling 12 ndm 2012

ry co pHirq vAr sot nmy MAc MIIN Bi.c

CONG
Dia chr:

3- I 5 T huong Ki6r. Hoin Kiem. Ha Noi

THUYET MINH BAO CAO TAI CHINH HgP NHAT Qirip theo)
Iv. cAc cHiNH sAcH

xf

TOAN

cHii yfu (Tiiip theo)

V6n chri so hfi u
V6n dAu tu crla chrl sd hau dugc ghi nhfln theo s6 viin thuc g6p cia cric c6 d6ng.

Lqi nhudn chua phdn phoi

rudr kinh doanh cua doani nghi€p sau
cdc c6 dong

rdi ry

3l l2 2012 la loi nhudn tu hoat d6ng san
(-rlhud
rru di
lhu nhap doanh nghidp va tam chia co lrc cho

trCn bang can dOi

le 200b lren von

kli

di6u

t<.;:

todn tai ngdy

l€.

Vi€c ph6n chia lqi nhuin vd trich lap c6c qu! duoc thuc hi€n theo Didu le td chtrc vd hoat dong cia C6ng
ty r a do Dai hoi d6ng cd dong qu1€t dinh.
Doanh thu
Doanh thu dugc ghi nhan
crich

kii

C6ng ty c6 kha

chic chin. Doanh thu thudn dugc

ndng

an duqc ciic toi ich kinh td co thd xdc dinh duoc m6t

xAc dinh theo gie

td hqp ly cria ciic khodn

sau khi trLr di c6c khotur chi6t khdu thuong mai, gidm gi6 hang bdn vd hirng brin

dE

thu hoAc

sE

thu duoc

bi trd lai. Cric diAu ki6n

ghi nhAn cu th6 sau dAy ctng phdi dugc d6p rng khi ghi nn{n doanh thu:

Doani thu b6n hdne
Doanh tbu biin ciic san phAm may mdc vd cdc sdn phdm vdi duoc ghi nn6n khi kilt qud giao dich duoc xiic

duh

mQt cech d6ng tin cdy vd C6ng ty c6 kha nang thu duoc c6c

loi ich kinh td tu giao dich nay. Doanh

ra loi ich vi qulin so hiru hang hoa dd duoc
nl|n khi co cdc y6u tti klong chdc chin mang
bdn hang hoac c6 kla nang bi tra lai.

rhu bdn hdng duoc ghi nlrin Lhi phan lon nhLmg rrii ro

chuy6n giao cho nguoi mua. Doani thu kh6ng duqc ghi
tinh trong yiiu vC kha ndng thu hdi cac khodn tidn

,\31

Doanh thu cune

c6pllgblu

Doanh thu cung cAp dich vu

c0r
I2r

ciic khodn doanh thu tu hoat dQng cho thue tai sirn theo hgp ddng thu€

I

lttl

duoc ghi nhdn viro k6t qud hoat dQng kinh doanh trong lcj, theo phuong phdp duong thing phu hqp voi

.EI\

thoi gjan cho thue.

3.

Doani thu khac

D,

Doanh thu khdc bao gdm lai tiCn grli, loi nhu{n dugc chia tu c6c hqp ddng gop von lidn dan} Iien k6t Lai

ti€n grii duqc ghi nlan trcn co sd ddn tich (c6 trnh d6n lgi ttc md tai san dem l4i) tru khi kha nang thu h6i
riin ldi khdng chac chan. Loi nhudn duoc chia duoc ghi nhdn klri cdc bdn tham gia gop von dLroc quldn

ffran

lor

ruan tu vrec gop von.

Ciic khoan thu nhap khAc:

lhu nhip tu r iec thu them gia rri loi rhd thuong mai khu ddr nlra

so 4

cia ong Mai Duc Ldm t.hea biin

ban thda thudn sd I 67/BB-VSMMMB ngcty t 3/12/2012 vd Nghi quyd s6 a 1/QD-HDQT ngay 0o/01/201 3

tri t voi gid tri Ia 500.000.000 d6ng rdd duoc lhanh to(in day Jit nhvng trdn h6 .o
ftop d6ng thue dzit sii 155-08/HDTN ngcty 01/12/2A08 fi gitiy ch*ng nhdn quytn stt
dang diit CQ 1 t 98 ctip theo QuyA dinh s6 2869/QD-UBND ngoy l7/7/2008 cia U;it ban nhdn ddn thdnlt
pn6 ua t'tpg ultong th€ hiQn quy6n duoc thuc d6t cia Cong ty d6i v6i khu d6t s5 + nay.
cua Hoi dong quan

giAy td co li€.n qtan

Tht"yit ninh bdo uio tdi chinh td b0 phdn hop thdnh vd cin dtrqc dqc cingrdi Bdo cdo tdi chinh

l5


cONGrycdpHiN
Dia chi: 37

vAIsolnravu4cMm,NBAc

L! ThuMg Ki€t, Hodn Kiiirr,

THUYET MINH BAo cAo

HdN6i

DN/HN
Bdo c6o tei chinh hqp nhdt cho n5m tei chinh
k6t thfc vdo ngey 3l th6ng 12 n5m 2012

rAr CHINH Hdp NHAT [i6p

rv.cAc cHiNH sAcH Kf TOAN cHU

ytu

809

theo)

(Tiilp theo)

Th ui5
Thui5 thu nhap doani nghieo hi€n hdnh

Chi phi thu6 thu nl6p hi6n hanh cda doanh nghiOp duoc xiic dinh hCn co sd thu n}lap chiu thui5 vd thuti
su6t thu6 thu nhap doanh nghiep trong nam hien hdnh (25%).
CAc loai thud khac dugc 6p dgng theo ciic luat thui! hien hanh tai Vi6t Nam.

-.

ue

tlui!

cia Cong ty

chiu su kiim tra cta co quan thu6. Do vi6c 6p dung luat vd cec quy dinh
OOi vqi cdc loai nghiep vfr kh6c nhau c6 th6 duoc giii thich theo nhidu cdch kh6c nhau, sil thut!

C6c b6o crio thu6

sE

duoc trinh bey hCn biio cAo tai chinl c6 th6 se bi thay dOi theo quyilt dinh cut5i cirng cria co quan thuii.

,q
'Gl

iur
rT(

Dr

.

ThuyAt mnth bdo cdo tdi chinh ld b6 phQn hqp thdnh vit

cin dtmc doc cimg voi Bdo ctio tdi chinh

16


B 09 - DN/HN
Dia cl-r: j7 L)

VIiI

MAY MAC MItN BAC

lhuong Kier. lloan Ki6m. Ha Noi

CONG TY CO PHAN

tii

nhit cho nIm tiri chinh
kit thric viro ngiy 3l th6ng 12 ndm2012

Biio c6o

SO'I

chinh

hg

p

THUYET MINH BAO CAO TAI CHiNH Hgp NHAT fli6p rheo)

V,

THONG TIN Bo SUNG

cHo c/i,c KHo.AN MUc TRiNH BAY TRoNG

BANG CAN

DoI KE ToAN HoP

NH;.7
Cdc chi ti6u duoc trinh bay theo don vi tinh la dajng Viet Nam (VND)

1.

Tiin vi cdc khotin tudng rlrang tiin
31t12/2t12

(D
(iD
(iiD

TiCn mat tai quY
TiAn gui ngdn hdng
Ctic khodn tuong duong tidn

c0ng

(i)

31/12t2011

228.7s9.98r

250.693.284

1.rt6.730.470

1.758.186.348

16.660.000.000

9.900.000.000

18.00s.490.451

11.908.879.632

Sij du tidn m5t tai qu! vdo ngdy 31/12/2012bao gi)m:

Ddne ViQt Nam (VND)
Vdn

'

ph6ng

C

228.7 59.981

71.271.402

ong ry

Cong ry TNHH MTV l/ai soi nidn Bac

tt

154.488.979

c0ng

228.7 59.981

(ii) 36 du tien giri

ngdn hdng tai ngiry 3 llir2/2012bao gdm

VND

USD

r.063.536.025

Ti6n gui VND
+ NgAn hdng TMCP Ngoai throng VN - Sd giao dlch

55

+ Ngdn hang TMCP C6ng thttong VN - CN Chtong Duong

305.

+ NgAn hdng NN & PTNT - CN Hd N6i

5

Hi Chi Minh

ttd PTNT - CN Phi Nhu1n

2.3 84.8

TiAn gui USD

3

2.564,63

s3.194.445

39,67

17.477.731

8

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542,82

11.298.797

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557,88

1

554,50

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;r

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'
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bao g6m ciic khodn tidn

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1.61

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+

\'gr)t, hang

Ttv4t^

P Qutin Doi - CN Hoatt Kidn

+ Ngdn hdng TMCP Ngoai thuong VN 1- Ngdtl ha'n| T\1(

I

Sri

giao dich

Qudt Doi - CN Hi Chi Minh

8% - 9o%/ndm

1874.000.000

9?6/ndnt

t.044.000.040

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800.004.000
16.660.000.000

c0n g

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12.990.000.400

926/niint

bQ phQn

hop thdnh vd ctin dttoc doc cing t'6i bdo cdo tdi chinh

1'7

N


B 09 - DN/HN

CONG Y cO PHAN VAI
Dia thi: t r I

j

So.I MAY

MAc MIT,N BAc

860 cro

THONG TIN BO SUNG CHO CAC KHOAN MUC TRiNTT
NH^T (Tidp theo)
Cric khodn

chinh h9p nhdt cho nim tdi chinh

k6t thfc vio ngdy 31 thrng 12 fim 2012

Thuong Kiet. Hoiin Kiem, H; Noi

THUYET MINH BAo cAo TAI CHINH HOp NHAT

V,

tii

[i6p

theo)

eAy TRoNG BANG cAN DoI KE ToAN HoP

phiii thu ngitt lryn khdc

31/12t2012

Phii thu khric

96.240.140

+ PhAi thu 6ng Mdi DLic LAm

04 .7 65

311.295.227

phdi thu cdc don

ri

thu€ kho

7

6.3 9 6.941

1

9.84 3. 196

+ Cdc khoan thu khdc

75..195

494

96.240.140

23.087 .7 0 4.7 65

31fi2t2012

3l/12t2011

8l

49.722.30',7

13.220.801

6.24t .580

.3t1.297

479.2t6.t28

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L693.048.280

2.322.7 42.580

2.228.228.295

2.322.142.s80

2.228.228.29s

31/12/2012

3t/12/2011

10.51 8.431

10.518.431

105t8431

t 0.5 t 8.13

10.518.431

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.'.7

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+ Lal llen gtt Ilet Klem pnal Inu
I2

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I8. I93.044.414

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tatn chi quj Ahen thvdng. phic loi
+ Tiin di€n ttuing

3t /'t2/2011

6n kho

Hiing mua dang di trdn duong
Nguy€n

vit

liQu

t6n kho

3

C6ng cu dung cu trong kho

5.40 8.5

Chi phi san xudt kinh doanh do dang
Thdnh phdm tdn kho

89"t

Hang hoa ton kho
Hdng

r

gti di bdn

Hdng hod kho bio thu6

Tdng gi6

trl

cria hdng tdn kho

Dy phdng gidm giri hdng t6n kho
Giri

tri thuin

c6 thii thuc hien aluqc ciia

HTK

Thui vd cdc kttoitrt phlii thu Nhi ttttdc
Thui! thu nhap doanh nghi€p n6p thira

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MfV Vdi wi tna, mdc niin

Bac

ll

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c0ng

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tdi

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b6

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hctp

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v.

TH6NG TIN Bo SUNG cHO CAC KHOAN MUC TRiNH BAY TRONG BANG CAN D6I Kii TOAN HOP

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luong c6 phiiiu dang kY ph6t hdnh

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chi

so httu:

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duqc str d,ng cho tiec dAu tu tno rdng cac hoat d6ng kinh doanh lrong tlrong lai nhtt ddtt
doanh nghi\p khac, nua sdn TSCD, xdy dung co bdn, nghieD ctru va phdr trien dio rao va cai thiht

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c ng,oi b^ocaotdichinl1


B 09 - DN/I]N

IY CO PH iN VAI SOI MAY \4AC MIEN
Dia chi 37 Li Thudng Kiet, Hodn Ki6m, Hd N6i
CONC

BAC

chinh hgp nhit cho nim

tii

chinh

k6t thric veo ngdy 31 thrng 12 ndm 2012

THUYET MrNH BAo cAo TAr cHiNH Hqp NHAT

VI.

tii

Bro cdo

[i6p

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li

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24