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c6Nc ry co prr,iN vil sor MAy tuAc MIEN
Dia ctri:17 Li rhLrdng Kiet Hoin Ki6m Hin6i

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Được ký bởi NGUYỄN THỊ BÍCH MÙI
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-Quy6t dinh 12/2005/QD-BTC ngdy 15/02/2005 ban hdnh vd c6ng
b6 snu (6) Chuan muc k6 todn Vi6t Nam
(dot 4). Hu6ng dan chi ii6t thi hel1h quy6t Oinl, ndy ciirg da duoc
86 Tiichinh ban hdnh qua-l.h6ng ru
20/2006/TT'BTC rurdy 20l03/2006.
Quv6t dinh i00/2,005/eD-BTc ngdv 28/1212005 ban hdnn vd c6ng b6 b6n (4) chuan muc k6 roan vicr Narn
(dqt 5). Hrong dan chi ti6rlhihdnh quyiit dinh ndy citng da auqc Ba tdi
chi;h ban hdnh qua.t.hOng

ru


2l/2006/TT-BTC ngAy 20/03/2006.

Tuan thrl cac quy6t dinh vathtng tuhumg dan c6c chuan muc kii totu vicrNam
n6i tr6n, Ban ci6m d6c
C6ng tv da lua chon c6c ChuAn muc k6 toiin Vi6rNam c6 tha 6p dlrng dugc d6i vdi hoat
d;ng kinh doanh cLia
C6ng ty d€ Iap B60 c6o tdi chinh.

rv. cic cHiNH s/icH Ki rolN Ap DUNG

1.

Ng

-Ti6n

vi cdcthodn

lA

ic ghi nh1n iAn tii cic khoA hrong duong

tiln

tLrorg duong liijn cta doarft nghiep bao gdn1r tian m4t, tiin gni ngdn hing kh6ng k!
han vi
rac khoentiLL^tu.ngin han co rhoi gjan rhu h6i hoac dro h;n khOng qua: tf.,Lg t"C ti, n$y
mua vd c6 khi
nang cnuyen oor dLj drng rhanh tren.


-Cic nEhi:"p.!!r phir s;nh khon! phai

bAng dong Vi6t Nanl duoc quy d6i sang d6ng VierNam theo ti gi6 rtruc
ph,rr sinh nghiep yu. S6 du cu6i ki cira cdc khoan muc c6 g6c
ngoai tC auoc quy a6i sang ting Viqt
N.rm rheo rj-gia.binhrtu,1n tren ih truong rjdnre lienngdn hdng qingdy k6i thric
chinh. Cdc

rd

ui nga)

:.

NS yin ttic ghi nhln

hi

R

kjai

tbn kho

knoan

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xdc. dinh rrcn co so gid th6p hon gita gi6 g5c vd gie bi rhuAn

c6 rha thuc hi€n duoc. ciii
16
l.'ro
gorn: .1. nrtrn,rd. cti phi ch6 biin va cac chi p\i tien o.an rruc riip
b.-o
soc.l-:ng
klic phat "in.r da
cd duqr h'16 ron ll-o d: dir did' \l r".r1h rhli h'i1rAi.Gi;lr; rhu;n c6,hi l"uc
hien duoc. duoc xac J:nh
b".g gii bdn rdc r' r rrir r ch' Dhi u6c rjnh dd lroar rhanh .in ot,im va ir;c chi ptri rrdc rintr can
lieLr thU

'

chling.

rhie, cho r

Phrrong ph6p xac dinh gi6

trihing xudt kho:
Phuong phdp hach to6n hdng tdn kho:

ii.

Binh qudn gia quydn
Kd khai thuong xuyen.

-PlLrong phnp


ld-p d-u ptrorrg giem gi6 hang tdn kho: Trich lAp dlr phdng giAm gi6
hdng rdn kho d6i vdi nhing
marlrangronkhocogi6rritrr.,anc6rhiihuchi6nnh6hongi6g6ctaithdidi€mt6tthrict
3.

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Tiisan

nhin ri khdu hdo TSCD

c6 dinh dlLoc phAn 6nh theo oguy€n gi6 vd

gi6ki

hao

m6i lui

k6.

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truc tiiip d6n viec dua
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deu duos hach rodn vao Bto ceo k6t quaboat dong kinh doanh.

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phnn hqp thdnh

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cONc

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sor MAy MAc MIEN BAc
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Meu s6 B09a - DN
Bao

HodD

cho Id tai chinh rir rrgiy

cio hicninh 1fir ni;r

01t}jn0I4 d&3Ot6nA14

THUYET MINH BAO CT(O T,\I CHiNH
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Nhd vin phdng, nhd xua,ng

08-50 nim
07 ndm

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- Thi6t biquen

t

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li

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vay, cd liCr quan trlrc ti€p d6n viQc diu tu xAy dung hoic sAn xudt rnot tdi san dd dang duqc tinh vAo gi6 tri
cire tii san dd (duoc v6n h6a) khi c6 dLl rliiu kiQn theo quy dinh rai chuan muc chi phi di vay. Cic chi phj di
vay duoc v6n h6a khi doanlr nghi6p chic chin thu aiuoc loi ich trong tuong lai do st dung tdi snn d6 vd chi ph;
l6i vay c6 tha xAc dinh duoc n6t cach d6ng rin cay. ViCc v6n h6a c6c chi phi di vay sd clram dLrt khi c6c hoar
ddrg chri y6u cin thi0t cho vi6c chuAn b! dua tdi san dO dang vio su dung holc bAn dA hodn ihdnh. Chi phi di
vay phel sinh sau d6 duoc

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li

chi phi san xuAt kinh doanh trong


la

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phan b6 theo phLrong ph6p duorg thing trong thdi gian iir 02 - 03 nim.

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nhlnrg.chLm dlroc lhvc chi tai ngdy k6t thic nan rai chinh da deln bno khi chi phi phAt sinh thuc 16 kh6ng gay
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-Loi

nhLran chua phan ph6i trdn bang can d6i kit todn tai ngay 30/6/2Ot4ld

s6lqinhu6n tir ho4i dong san xu6t

kinh doanh cira doanh nghiep sau khi rrir di C) thu6 thu nhap doanh nghiep.
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tich


Iap c6c quy dugc thuc hien theo Eiau lC t6 chtc vaho+t dong cira C6ng ty
vd do Dai h6; ddng c6 d6ng quy6t dinh, cu ih6 nhu sau:

Thurit nhh bda cdo mi.hinh td

vA

b6

phan hop hnnhyd

cA dwc

doc

cnnsfii Blto cda tati chinh

q


CONG Ty
Dia chi:37

c0 PHAN vAt sqt MAy Mac MrtN
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'IEUYTT MINH BAO C/iO TAI CHiNH
Phin loi nl uarron tni sau kbi nop thui thu nhap doanh nghi€p, bii c6c
klloen 16 nim rni6c vd tri! c6c khoan
cIr phi thLrc ta ph.1r sinh nhmg khong dLroc tinh vao chi phi hgp li khi xec djnh
thu nhap chh ihu6, d;;;an
ph6i nhu sau:

-

Tdch 5% vno qut drr plmng bfu bu6c. Khi s6 du cna quy ndy bing 10%
v6n diau


trichnta:

lC cna

C6ng ry tht kh6ng

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tfrc alLrgc chia tir cac khoan dAu tu.

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MAu sii B09a - DN

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Cdc khoan tuong duong tian

26.090.000.000

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THUYTT MINH BAo cAo TAI cHiNH
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phiitre khlc

50.948.333

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