BO
CONG THlIONG
-- TONG CONG TV CP BIA RlI<;jU NGK sAI GON
CONG TV CP NGK CHlIONG DlIONG
8/c : 606 Va Van Ki~-Qu$n 1-Tp HeM
Tel: 38367518 - 38368747 IFax: 38.367.176
Ma s6 thue: 03-00584564
BAo cAo
TAl CHINH
QUI III - 2013
- Bang can d6i ke toan
Mau s6 B01 a-ON
- Ket qua kinh doanh
Mau s6 B02a-ON
- LL1uchuyen tien t$
Mau s6 B03a-ON
- Thuyet
Mau s6 BOga-ON
minh bao cao tai chfnh
/
Ndi nMn baa caa : LU'U- KE ToAN TONG HOP
TONG CTY CP BIA RU'<)U NGK
sAr GON
Mliu
(Ban hanh theo
Dan vi: CONG TY CP NGK CHUONG DUONG
Dia chi: 606
vo Van Kiet, P.c.1u Kho, 0.1
s6 B 0Ia-DN
QD s6 J5/2006/QD-BTC
ngay 20/03/2006
cua B9 truongBTC)
BANG CAN DOl KE ToAN
T~i ngay 30 thang 09
, nam 2013
Don vi tinh: d6ng~
TA.l SAN
1
AI. T A.I SAN NGAN H~N
Ms
Thuy~
t minh
2
3
30/09/2013
0110112013
4
5
100
200.966.049.379
188.626.449.500
J- Ti~n va cac khoan nrong duong ti~n
110
I.Ti~n
III
112
120
121
55.922.159.554
39.922.159.554
.
48.194.287.941
23.194.287.94i'
16.000.000.000 .
25.000.000.000
90.000.000.000
90.000.000.000
-
79.000.000.000
79.000.000.000
129
130
131
18.187.418.854
18.640.511.702 _
20.734.324.108
19.365.687.405
132
160.522.773
128.676.489
818.079.552
(1.431.695.173)
2.308.312.348
(1.068.352.134)
39.694.899.859
40.366.642.723
(671.742.864)
(100
=
110 + 120 + 130 + 140 + 150)
2.Cac khoan nrong duong ti~n
II. Cac khoan dliu nr tai ehinh ng~n han
I. Dfiu nr ngrm han
2. Du phong giam gia dfiu nr ng~n han (*)
III. Cac khoan phai thu ng~n han
I. Phai thu cua khach hang
2. Tra truce cho nguoi ban
3. Phai thu nQibQng~n han
4. Phai thu theo tien dQke hoach hop d5ng xay dung
5. Cac khoan phai thu khac
6. Du phong cac khoan phai thu kh6 doi (*)
V.OI
V.02
133
134
135
139
IV. Hang tAn kho
I. Hang t5n kho
140
2. Dir phong giarn gia hang t5n kho (*)
V.03
149
36.042.776.147
36.233.617.905
(190.841.758)
V. Hi san ng~n han khac
150
813.694.824
1.002.937.592
I. Chi phi tra tnroc ng~n han
2. Thue GTGT duoc khdu tnr
3. Thue va cac khoan phai thu Nha ruroc
3. Tai san ng~n han khac
151
193.333.874
496.443.322
141
152
154
158
200
B/. TAl SAN DAI H~N
( 200
=
V.04
-
V.05
.
-
54.969.112
565.391.838
506.494.270
46.296.314.191
44.019.513.611
34.300.000
34.300.000
34.300.000
34.300.000
37.202.913.770
34.994.614.285
-
210 + 220 + 240 + 250 + 260)
I. Cac khoan phai thu dai han
210
I. Phai thu dai han cua khach hang
211
2. V6n kinh doanh (; don vi true thuoc
3. Phai thu dai han nQibQ
4. Phai thu dai han khac
5. Dir phong phai thu dai han kh6 doi (*)
II. Hi san e6 dinh
212
213
218
219
V.06
V.07
220
I. Tai san c6 dinh htru hinh
- Nguyen gia
221
222
- Gia tri hao mon IOyke (*)
2. Tai san c6 dinh thue tai chinh
- Nguyen gia
223
224
225
- Gia tr] hao mon IOyke (*)
3. Tai san c6 dinh vo hinh
226
227
V.08
9.135.897.318
52.161.398.290
(43.025.500.972)
-
V.09
V.IO
21.886.844.336
6.433.668.357
49.695.993.833
(43.262.325.476)
-
64.698.786
Trang 1
r
,
I
.
~"..
- Nguyen gia
- Gia tri hao man lfiy k@(*)
22.364.024.426
228
(477.180.090)
229
6.180.172.116
4. Chi phi xay dung CC1 ban do dang
III. B~t dQng san diu nr
230
240
- Nguyen gia
- Gia tr] hao man luy k@(*)
IV. Cac khoan diu tu tiii ehinh diii han
I. £)~u tu vao cong ty con
241
242
250
251
2. £)~u nr vao cong ty lien k@t,lien doanh
3. £)~u ur dai han khac
252
4. DI! phong giam gia d~u nr tai chinh dai han (*)
V. Tai san diii han khac
I. Chi phi tra tnroc dai han
2. Hi san thu@thu nhap hoan lai
259
260
261
V.14
262
V.21
3. Hi san dai han khac
268
16.000.000
16.000.000
--
TONG CONG TAl SAN (270= 100 + 200)
NGUONVON
258
V.II
263.688.400
(198.989.614)
28.496.247.142
-
-
,
8.750.000.000
8.750.000.000
V.13
8.750.000.000
8.750.000.000
309.100.421
70.887.554
240.599.326
2.386.459
222.212.867
222.212.867
V.12
270
Ms
Thuy~
t minh
247.262.363.570
232.645.963.111
30/09/2013
0110112013
4
5
1
2
AI. NQ PHA.I TRA. (300= 310 + 330)
300
69.890.808.924
55.809.901.292
310
311
69.735.058.924
55.654.151.292
22.560.342.054
985.859.487
21.718.019.724
I. NQ'nglin han
I. Vay va no ng~n han
2. Phai tra cho ngiroi ban
3. Nguoi mua tra ti@ntnroc
312
4. Thu@va cac khoan phai n9P Nha mroc
314
5. Phai tra nguoi lao d9ng
6. Chi phi phai tra
7. Phai tra nQi bQ
315
316
317
318
9. Cac khoan phai tra, phai nQp ng~n han khac
10. DI! phong phai tra ng~n han
11. Quy khen thuong, phuc loi
II. NITdiii han
I. Phai tra dai han nguoi ban
2. Phai tra dai han nQi b9
3. Phai tra dai han khac
4. Vay va no dai han
5. Thu@thu nhap hoan lai phai tra
6. DI,fphong tro dp mftt viec lam
7. DI! phong phai tra dai han
8. Doanh thu chua thirc hien
9. Quy phat tri@nkhoa hoc va cong nghe
so HiI'U
I. VBn chu so' hfru
I. Van d~u nr cua chu
sa hfru
2. Thang dir van c6 phan
3. van khac cua chu sa htru
V.15
V.16
2.350.414.812
89.882.910
5.875.718.365
V.17
9.502.765.538
30.384.264.756
16.275.938.345
V.18
3.468.449.814
3.046.530.129
482.962.463
155.750.000
2.110.735.790
155.750.000
155.750.000
155.750.000
313
8. Phai tra theo ti@nd9 k@hoach hop d6ng xiiy dung
B/. VON CHi)
3
(400= 410 + 430)
319
320
323
330
331
332
V.19
333
334
V.20
335
V.2I
6.537.326.029
336
337
338
339
400
410
411
V.22
177.371.554.646
176.836.061.819
177.371.554.646
176.836.061.819
85.000.000.000
85.000.000.000
412
413
Trang 2
,
4. C6 phieu quy (*)
5. Chenh I~ch danh gia lai Uti san
415
tY gia
416
6. Chenh I~ch
(347.276.838)
414
h6i doai
--
417
418
7.316.984.371
sa htru
419
8. Quy du phong tai chinh
9. Quy khac thuoc v6n chu
71.816.134.286
7. Quy d~u nr phat tri€n
10. LQ'inhuan sau thue chira phan ph6i
420
II. Nguon v6n d~u nr XDCB
421
12. Quy h6 tro s~p x€p doanh nghiep
422
II. Ngu6n kinh phi va quy khac
430
I. Ngu6n kinh phi
432
2. Nguon kinh phi dll hinh thanh TSCD
433
TONG CQNG NGUON VON (440= 300
+ 400)
(347.276.838)
62.146.555.349
7.316.984.371
-
,
13.585.712.827
22.719.798.937
-
V.23
440
247.262.363.570
232.645.963.111
0-·
cAc
CHi TIEU NGOAI BANG CAN DOl KE ToAN
Thuy~t
minh
CHiTIEU
1. Hi san thue ngoai
30/09/2013
0110112013
27.546.412.000
22.936.979.000
27.546.412.000
22.936.979.000
24
2. V~t nr, hang hoa nhan gift hQ, nhan gia cong
Trong d6 : Gift hQ Cong ty mua ban no
Hi san khong c6 gia tr] thu h6i
Thanh pham gift hQ khach hang
3. Hang h6a nhan ban hQ, nhan ky giri, ky Cl1Q'C
2.177.520.282
4. NQ' kh6 doi dll xir Iy
5. Ngoai t~ cac IOC;li
: - USD
2.177 .520.282
714,38
40.154,90
497,20
496,79
- IPY
-EUR
-GBP
- FF
6. DI,!toan chi sir nghiep, djr an
Ldp, ngay 14 thong 10 nom 2013
L{ip biiu
Nguyen Thi Thu Thuy
Ki totin truimg
Nguoi i/{li di?n phdp lu{it
Nguy~n Ki~n Qudc
Trang 3
•.•••
TONG CTY CP BlA
RVOU
NGK
sAr
M~u
GON
(Ban hanh theo QD
Dan vi: CONG TY CP NGK CHlJdNG DlfdNG
Dia chi: 606
vo Van Kiet,
s6
ngay 20/03/2006
P.C§u Kho, 0.1
BAo cxo
sa B 02a-DN
J 5/2006/QD-BTC
cila B9 truong BTC;
KET QUA HO~T DQNG KINH DOANH
Qui
3/2013
Dan
CHi TIEU
MS
1
Luv
Qui 03
TM
vi
tinh: dang
kS tll" d§u nam
2013
2012
2013
2012
4
5
6
7
2
3
I.Doanh thu ban hang va cung cAp djch vI,!
01
VI.25
76.682.622,053
69.526.501.041
288.351.052.260
220.659.666.27'
2.Cac khoan giam trir doanh thu
02
VI.27
2.005.601.096
1.620.864.711
4.998.408.725
5.821.462.016
1.927.853.096
1.562.555.764
4.920.114.325
5.542.273.147
+Chiet khiiu thuong mai
77.748.000
+Gia tri hang ban bi tra lai
+Thue TIDS phai nop
3.Doanh thu thuan ve ban hang va cung cap
dich vu (10=01-02)
4. Gia vAn hang ban
5. LQi nhu~n g{lpv~ ban hang va cung cAp
dich VIJ(20=10-11)
10
24
11
25
20
-
-
77.748.000
58.308.947
546.400
279.188.929
67.905.636.330
283.352.643.535
214.838.204.199
51.069.435.594
207.324.213.439
161.508.963.883
21.220.395.113
16.836.200.736
76.028.430.096
53.329.240.316
74.677.020.957
53.456.625.844
6. Doanh thu host d{lng tai chinh
21
24
4.005.925.690
5.478.128.923
9.351.359.819
11.235.748.431
7. Chi phi tai chinh
22
26
25.635.717
5.938.480
37.371.402
42.902.127
-
-
-
23
Trong do: Chi phi liii vay
8. Chi phi ban hang
24
12.551.111.104
10.791.132.380
44.343.738.269
33.350.334.424
9. Chi phi quan Iy doanh nghi~p
10.LQi nhu~n thu3n tir HDKD {30=20+(2122)-(24+25H
25
8.361.137.574
6.841.531.323
24.002.371.049
21.487.290.352
30
4.288.436.408
4.675.727.476
16.996.309.195
9.684.461.844
11. Thu nh~p khac
31
189.097.211
38.505.963
2.418.794.898
1.563.468.632
12. Chi phi khac
32
472.508.680
2,024
575.006.875
19.452.473
40
(283.411.469)
38.503.939
1.843.788.023
1.544.016.159
50
4.005.024.939
4.714.231.415
18.840.097.218
11.228.478.003
4.710.024.305
2.807.119.501
13. LQi nhu~n khae (40 = 31 - 32)
14. Tong IQi nhu~n ke toan tnrac thue
(50=30+40)
1.001.256.235
1.178.557.854
15. Chi phi thu~ thu nh~p hi~n hanh
51
17. LQi nhu~n sau thu~ T DN (60=50-51-52)
60
3.003.768.704
3.535.673.561
14.130.072.913
8.421.358.502
18. Lai
70
354
417
1.667
993
co'
ban tren cB phi~u
L~p bi~u
Nguyen Thj Thu Thuy
K~ toan truong
Nguyen Ki@n Qudc
Ttsnq 1
./.",,(')n'~~
relu Wulnk
M§u
TONG CTY CP BtA RlfOU NGK SAt GON
Don vi:
CONG TY CP NGK CHlfONG
vo Van Kiet,
Dia chi: 606
s6 1512006IQ£)-BrC
ngay 2010312006 cua B(J truang BrC)
(Ban hanh theo Q£)
DUONG
p.du Kho, 0.1
BAo cAo
sa B 03 a-DN
.
.
LUU CHUYEN TIEN TE GIUA NIEN DO
(Theo phuong phap gian ti~p)
Qui 03 NA.M 2013
Don vi tlnh : Dong
,
CHi T1tU
Ms
I
I-LlI'u chuyin
2
Qui
Luy kS tir iI§u nam
03
4
5
ti~n tir hoat iI{}ng kinh doanh
1.L(1inhu~n trttt1cthul
01
4.005.024.939
18.840.097.218
- Khau hao TSCD
02
919.227.249
1.827.986.880
- Cac khoan du phong
03
(117.558.067)
(117.558.067)
- Lai, 16 chenh lech ty gia hdi doai chua thuc hien
04
- Lai, 16 tir hoat dQng dAu nr
05
z.ou« chlnh
-
cho cdc khoiin
3. L(1inhu~n t~ hO(1ttlpng kinh doanh tru6'e thay tlai van luu tlpng
- Tang, giam cac khoan phai thu
08
09
589.489
(4.001.537.416)
(9.346.575.428)
11.204.540.092
805.156.705
1.374.728.188
2.805.968.926
10
(8.645.925.626)
4133.024.818
nQP)
II
13.459.032.222
21.059.488.973
- Tang, giarn chi phi tra tnroc
12
67.741.566
- TiSn liii vay dii tra
13
-
- Thui TNDN dii nQP
14
(1.775.628.930)
(9.210.564.192)
- TiSn thu khac tir hoat dQng kinh doanh
15
546.180.000
790.050.000
- TiSn chi khac eho heat dQng kinh doanh
16
{1.896.492. 699)
Luu ehuyin ti€n thuan t~ hoat tlpng kinh doanh
20
3.934.791.426
I. TiSn chi dS mua sam, xiiy dung TSCD va cac tai san dai han khac
21
(3.176.650.001)
2. TiSn thu tir thanh Iy, nhirong ban TSCD va cac tai san dai han khac
22
3. TiSn chi eho vay, mua cac cong ell no cua don vi khac
23
(56.000.000.000)
(56.000.000.000)
4. Tien thu h6i eho vay, ban lai cac cong ell no cua don vi khac
- Tang, giam hang t6n kho
II. Luu chuyin
234.608.353
-
(3.203.930.778)
27.813.186.192
ti~n tir heat iI{}ng iI§u nr
(4.036.286.365)
-
24
45.000.000.000
45.000.000.000
7. TiSn thu liii eho vay, e6 tire va 100inhuan duoc ehia
27
3.341.537.416
7.666.039.178
Luu chuyin ti€n t"uan tic hoat tlpng tlau tit
30
(10.835.112.585)
(7.370.247.187)
III. LU'u chuyin
ti~n tir hoat iI{}ng tai chinh
6. C6 tire, 100inhuan dii tra eho chu
sa hiiu
(12.715.290.000)
36
Luu chuyen tiin thudn tit hoat t16ng to; chinh
40
-
LU'u chuyin
so
(6.900.321.159)
ti~n thu§n trong
ky (50=20+30+40)
Ti~n va tU'01Ig ilU'01Ig ti~n iI§u ky
Anh huang cua thay d6i
tY
60
gia hdi doai quy d6i ngoai te
(J 2.7 J 5.290. 000)
62.822.480.713
70
55.922.159.554
L~p,Dg~y14thaDgI0
NglfOiI~p biSu
Nguy~n Thj Thil Thuy
K~ toan trurrng
Nguy~n Ki~n Qu6c
48.194.287.941
222.608
61
Ti~n va tU'01Ig duong ti~n cuBi ky (70 = SO + 60 + 61 )
7.727.649.005
Ngufri dl,li di~D ph'
55.922.159.554
Dan vi: CONG TY CP NGK CHlfONG DVONG
Dia chi: 606 vo Van Kiet,"-p.c§.u Kho, 0.1
M~u
sa B09 -DN
(Ban hanh theo Qf)
s6
15120061QD-BrC
ngay 2010312006 cua B6 truong BrC)
THUYET MINH
BAo cAo TAl CHINH
QUI 3-2013
I. D~c di~m hoat d(lng cua doanh nghi~p :
1. Hinh thirc so huu v5n
Cong ty c6 phan
2. Linh vue kinh doanh
Theo gi~y chirng nhan DKKO s5 4103002362
do S6 KH&DT cap ngay 02/06/2004
dang ky thay d6i l.1n 6 ngay 01106/2013
3. Nganh ngh~ kinh doanh
San xuat, mua ban d6 uong. San xu~t, kinh doanh nguyen v~t lieu, bao bi, thiet b], CC
nganh san xu~t d6 uong. Kinh doanh nha, Mci gioi b~t d(\ng san
4. D~c di~m hoat d(\ng cua doanh nghiep trong narn tai chlnh c6 anh huang d€n bao cao tai chinh .
II. Ky k~ toan, don vi tiin t~
suo dung
1. Ky k€ toan nam bat d.1u tir 01/01
trong k~ toan :
k€t thuc VaGngay
2. Dan vi tien t~ su dung trong ghi chep k€ toan :
31/12 hang narn
D6ng Vi~t Nam
III. ChuAn muc k@toan ap dung
1. Ch€ d(\ k€ toan ap dung:
K~ toan Vi~t Nam
2. Tuyen b5 v~ viec tuiin thu ChuAn rmrc k€ toan va ch~ d(\ k~ toan :tuiin thu theo cac chuan rmrc k~ to an Vi~t Nam va ch€ d(\
k~ toan hi~n hanh
3. Hinh thirc k~ to an ap dung:
Nhat ky chung
IV. Cac chinh sach k@toan ap dung
1. Nguyen t~c ghi nhan cac khoan ti~n va cac khoan nrong dirong tien: theo ~huAn rnuc k€ to an
Ti~n va cac khoan nrong duong tien bao g6m ti~n m~t tal quy, ti~n giri khong ky han hoac ngan han, cac khoan d.1u tir c6 tinh
thanh khoan cao d€ dang chuyen d6i thanh ti~n voi s6 ti~n c6 th~ xac djnh ro rang va it chiu rui ro lien quan d€n viec thay d6i gia trio
Phuong phap chuyen d6i cac d6ng tien khac ra d6ng ti~n
su dung
trong k~ toano
Ti gia ban ra cua ngan hang Nong nghiep & Phat tri~n nong thon - CN An Phu theo thai di€m
2. Nguyen t~c ghi nhan hang t6n kho:
- Nguyen t~c ghi nhan hang t6n kho
V~t nr g6m gia mua, chi phi v~n chuyen boc xep, thue nhap khAu (neu c6), thanh phi
g6m chi phi nguyen v~t lieu tnrc tiep, chi phi lao d(\ng true tiep va chi phi san xu~t chung
- Phirong phap tlnh gia tr] hang t6n kho
Blnh quiin gia quyen
- Phuong phap hach toan hang t6n kho:
Ke khai thirong xuyen
Theo chuan rmrc k~ toan hien hanh, Theo do, Cong ty diroc phep trlc
- Phuong phap I~p dlJ phong giam gia hang t6n kho:
OIJ phong giam gia hang t6n kho 16i thai, hong, kern pharn ch~t trong tnrong hop gia tri thuc t€ cua hang t6n kho cao hon gia th]
tnrong tai
thai di€m
k~t thuc nien d(\ k~ to an
3. Nguyen t~c ghi nhan va kh~u hao TSCD va b~t d(\ng san d.1u tu:
- Nguyen t~c ghi nhan TSCD (hftu hinh, vo hlnh, thue tai chinh) : Theo nguyen gia tnr gia tri hao mon lCiyk~
- Phuong phap khau hao TSCD hiru hinh, TSCD vo hinh:
Kh~u hao theo duong thang
4. Nguyen t~c ghi nhan va khau hao b~t d(\ng san d.1u nr: Khong c6
- Nguyen t~c ghi nhan b~t d(\ng san d.1u nr: Khong
- Phuong phap kh~u hao b~t d(\ng san d.1u nr: khong
5. Nguyen t~c ghi nhan cac khoan d.1u nr tai chlnh:
- Cac khoan d.1u ur vao cong ty con, cong ty lien k~t, v5n g6p vao
CO"
s6 KD d6ng kiem soat:
- Cac khoan d.1u ttr clnrng khoan ngan han
- Cac khoan d.1u ur ng~n han, dai han khac: d.1u nr g6p v5n
- Phuong phap I~p dir phong giarn gia d.1u ur ng~n han, dai han: Theo qui dinh hien hanh
6. Nguyen t~c ghi nhan va v5n hoa cac khoan chi phi di vay :
- Nguyen t~c ghi nhan chi phi di vay: chira c6
- Ty I~ v5n hoa diroc
su dung
d€ xac dinh chi phi di vay duoc v5n hoa trong ky
7. Nguyen t~c ghi nhan va v5n hoa cac khoan chi phi khac:
BCTC Qui 3-2013.xlsffM(1)
+ Chi phi tra tnroc dai han cua Cong ty phan anh gia tr] cua bao bi, chai ket, cong cu dung cu cho phan b6.
+ Chi phi khac
- Phuong phap philo b6 chi phi tra truce
Phan b6 theo duong thang
- Phuong phap va thai gian phan b6 loi th~ thuong mai:
Khong c6
8. Nguyen t~c ghi nhan chi phi phartra : Ti~n thue d~t, ti~n di~n, chi phi marketing, chi phi h6 tro ban hang.
Co sa d€ xac nhan nhirng khoan phai tra la hop d6ng, Kwh thirc t~ sir dung, theo k~ hoach narn
9. Nguyen t~c va phuong phap ghi nhan cac khoan dir phong phai tra : Theo k~ hoach, hop d6ng
10. Nguyen t~c ghi nh?n v6n chu sa hifu
- Nguyen ~c ghi nh?n v6n dftu nr chu sa htru, thang dir v6n c6 phftn, v6n khac cua chu sa hiru :
+ V6n dftu nr cua chu
sa hiru
: Ghi nh~n theo v6n thuc g6p cua chu sa huu
- Nguyen tAc ghi nh~n chenh I~ch danh gia lai tai san : Chua danh gia l<;Ii
- Nguyen tAc ghi nhan chenh I~ch ty gia : Chenh lech
tY
gia h6i doai phan anh tren Bang CDKT la CL ty gia phat sinh
theo tung thai di€m ty gia binh quan lien ngan hang
- Nguyen tAc ghi nhan loi nhuan chira phan ph6i : Sau khi tnr chi phi thue TNDN hien hanh
11. Nguyen tAc va phuong ghi nhan doanh thu: Theo chuan mire s6 14
- Doanh thu ban hang: Da d6ng thai thoa man t~t ca 05 di~u kien sau
+ DN da chuyen giao phftn Ian rui ro va loi ich gAn li~n voi quyen
+ DN khong con nam giu quyen quan Iy hang h6a nhu nguoi
+ Doanh
sa hfru san
sa httu
pharn cho nguoi mua
hang-hoe hoac quyen kiern soar hang h6a
thu duoc xac dinh tuong d6i chac chan
+ DN da thu duoc hoac se thu duoc loi ich kinh t~ tu giao dich ban hang
+ Xac dinh diroc chi phi lien quan d~n giao dich ban hang
- Doanh thu cung cAp dich vu :
- Doanh thu hoat d¢ng tai chinh : Da tuan thu dfty du 02 di~u ki~n sau
+ C6 kha nang thu duoc loi ich kinh t~ tir giao dich d6
+ Doanh
thu duoc xac dinh tuong d6i chac chAn
- Doanh thu hop d6ng xay dung
12. Nguyen tAc va phirong phap ghi nhan chi phi tai chinh .
+ Chi phi tai chinh ghi trong bao cao KQKD la t6ng chi phi tai chinh phat sinh.
13. Nguyen tAc va phuong phap ghi nhan chi phi thu~ TNDN hi~n hanh, chi phi thue thu nhap hoan lai .
+ Chi phi thue TNDN hien hanh duoc xac dinh theo
ta khai
thu~ TNDN quy
- Nguyen tAc ghi nhan chi phi hop d6ng xay dung: chira c6
14. Cac nghiep vu dir phong rui ro h6i doai
15. Cac nguyen tAc va phuong phap k~ toan khac
V. Thong tin b6 sung cho cac khoan muc trinh bay trong Bang din d3i k~ toan
DVT: D6ng
01. Ti~n
Cu6i qui
- Ti~n mat
Dftu narn
1.291.435
36.353.382
- Ti~n gui ngan hang
39.920.868.119
23.157.934.559
- Cac khoan nrong dirong ti~n
16.000.000.000
25.000.000.000
55.922.159.554
48.194.287.941
CQng
02. Cac khoan dftu nr tal chinh ngAn han
Cuoi qui
S61ugng
CQng
Dftunam
Gia tri
S61ugng
Gia tri
90.000.000.000
79.000.000.000
90.000.000.000
79.000.000.000
BCTC Qui 3-2013.xlsffM(I)
Cu5i qui
03. Cac khoan phai thu khac
* Tarn treo nhan e5 tire SG tay do
* Tarn treo an phi
* Tarn treo thue TNCN
* Trich truce lili ngan hang ( do-tanh
D§u narn
974.463.750
143.520.518
43.848.598
14.559.034
liii eu5i ky ) HD 26,28,29
C(lng
04. Hang t6n kho
660.000.000
1.290.000.000
818.079.552
2.308.312.348
Cuoi qui
D§u
- Hang mua dang di Quang
nam
( 16.143.650)
- Nguyen lieu, v~t Ii~u
- Cong cu, dung cu
- Chi phi san xu
- Thanh pham
20.989.536.458
20.294.390.545
75.087.095
46.490.766
445.808.443
77.070.114
14.723.185.909
19.964.834.948
36.233.617.905
40.366.642.723
- Hang giri di ban
C(lng gia gac hang tan kho
05. Thu~ va cac khoan thue phai thu Nha mroc
Cu5i qui
- Cac khoan thue n¢p thira eho Nha ruroc:
D§u nam
54.969.112
+ Thu€ Nhdp khau
+ Thu~ thu nhap ca nhan
• 54.869.112
+ Thu~ thu nhap khau trir
100.000
C(lng
06. Phai thu dai han n¢i b¢
07. Phai thu dai han khac
Cu5i qui
D§u
nam
- Ky quy, ky cuoc dai han
- Cac khoan ti~n nhan tiy thac
- Cho vay khong
co lai
- Phai thu dai han khac
+ Phai thu CB CNV
cd phieu
ban Ira chdm
C(lng
34.300.000
34.300.000
34.300.000
34.300.000
34.300.000
34.300.000
BCTC Qui 3-2013.xlsrrM(l)
...•.
08. Tang, giam tai san c5 dinh htru hlnh:
Khoan muc
Nguyen gia TSCf) huu hlnh
S5 dir ddu qui
Nha cira, v~t
kiSn true
May moc, thiSt
4.4 77.321.806
41.278.713.846
--
bi
- Mua trong qui
Phuong ti~n
V/tai Tr/d§n
ThiSt b] d/c\!
quan Iy
4.044.867.084
939.642.781
3.126.013.637
50.636.364
,
TSCf) hfru
hlnh khac
-
T6ng cQng
50.740.545.517
3.176.650.001
-
- Ddu nr XDCB hoan thanh
- Sua chea 1&11
TSCD
- Tang khac (di~u chinh)
- Thanh ly, nhuong ban
- Giam khac
S5 dir cu5i qui
256.041.101
761.546.368
107.124.752
631.085.007
4.221.280.705
40.517.167.478
7.063.755.969
359.194.138
1.755.797.228
-
52.161.398,290
-
Gia tr] hao mon kiiy kS
S5 du ddu qui
- Khfiu hao trong qui
3.453.355.518
37.216.364.231
2.699.059.531
764.031.465
37.235.352
262.915.887
182.140.793
15.732.938
- Giam khac
S5 dir cu5i qui
-
498.024.970
.
- Tang khac (di~u chinh)
- Thanh 1y, nhirong ban
44.132.810.745
-
-
-
-
-
253.977.621
700.641.506
107.124.752
543.590.864
1.605.334.743
3.236.613.249
36.778.638.612
2.774.075.572
236.173.539
43.025.500.972
6.607.734.772
9.135.897.318
-
Gia tr] con I~i cua TSCf) HH
- Tai ngay ddu qui
1.023.966.288
4.062.349.615
1.345.807.553
175.611.316
- Tai ngay cu5i qui
984.667.456
3.738.528.866
4.289.680.397
123.020.599
BCTC Qui 3-20\3.xlsITM(2)
09. Tang, giam tai san c5 dinh thue tai chinh:
May moc thiH
bi
Khoan muc
Phuong ti~n
V/tai Tr/dlin
Thiet b] d/c\I
uuan Iv
TSCD khac
Tang cqng
Nguyen gia TSCD thue TC
S5 dir ddu quy
- Thue tai chinh trong quy
--
- Mua lai TSCD thue tai chinh
,
- Tra lai TSCD thue tai chinh
S5 du cu5i quy
-
-
-
-
-
-
-
-
-
-
-
-
Gia tr] hao mon kiiy kS
S5 du diiu quy
- Kh~u hao trong quy
- Mua lai TSCD thue TC
- Tra lai TSCD thue TC
S5 dir cu5i quy
Gia tr] con I,i cua TSCD thue TC
- Tai ngay diiu quy
- Tai ngay cu5i quy
-
- Ti€n thue phat sinh them diroc ghi nhan la chi phi trong quy
- Can Clr d€ xac dinh ti€n thue phat sinh them
- Di€u khoan gia han thue hoac quyen ducc mua tai san
* Cac
cam ket v€ viec mua, ban TSCD htru hlnh c6 gia tri Ian chira thirc hien:
10. Tang, giam tai san c5 dinh vo hlnh:
Khoan muc
Quy~n sif dung
o§t
Ban quyen,
quy~n sang
chS
Nhlin hi~u
hang hoa
Ph§n m~m
may vi tinh
TSCDvo
hlnh khac
Tang cqng
Nguyen gia TSCD vo hlnh
S5 dir diiu qui
104.000.000
263.688.400
367.688.400
-
- Mua trong qui
- Tao ra tir nQi bQ doanh nghiep
- Diiu nr XDCB hoan thanh
21077.917.500
934.218.526
22.012.136.026
- Tang khac
-
- Xoa s5 Theo IT 45
S5 dir cu5i qui
21077.917.500
-
104.000.000
15.800.000
15.800.000
1.182.106.926
22.364.024.426
Gia tri hao rnon kily k€
-
S5 du ddu qui
3.585.982
218.654.314
222.240.296
- Kh~u hao trong qui
3.997.350
266.742.444
270.739.794
- Thanh ly, nlnrong ban
-
- Giam khac
S5 dir cu5i qui
7.583.332
15.800.000
15.800.000
469.596.758
477.180.090
-
Gia tri con lai cua TSCD vo hlnh
- Tai ngay diiu qui
- Tai ngay cu5i qui
21077.917.500
-
100.414.018
45.034.086
145.448.104
96.416.668
712.510.168
21.886.844.336
Thuyet minh s5li~u va giai trlnh khac theo yeu ciiu cua Chuan mire k€ toan s5 04 "TSCD vo hinh"
BCTC Qui 3·2013.xlsffM(3)
Cu6i qui
11. Chi phi xay dung co ban do dang:
6.180.172.116
- Chi phi XDCB di'r dang
Dau nam
28.496.247.142
Trong do: Nhtrng cong trinh Ian:
+ Chi phi nr v~n di doi nha may
301.322.312
+ Chi phi giam sat khoan gieng-Di doi NM
+ Chi phi khoan tham do, quantr~e
+ Chi
... mroc ngam tai KCN MP3
phi khoan khao sat dia hinh dia eh~t
+ Chi phi quan Iy dir an MP3
+ Quyen sir dung d~t My Phtroc 3
2.550.000
2.550.000
147.050.908
147.050.908
172.727.272
172.727.272
265.000
265.000
2.408.250.000
+ Quyen su dung d§t tai Q.Tan Phil
90.909.091
+ Phan mem ERP
+ Chi phi xay dung nha tnrng bay Tan Phil
90.909.091
191.294.831
191.294.831
2.682.871.273
2.682.871.273
+ Ki~m tra th§m dinh nha VP tan Phil
75.600.000
+ Phi dang ky nhan hieu ra mroc ngoai
107.331.429
He thong
23.486.167.500
934.218.526
+ ro v§n thi€t k€ TC, BC KTKT Q.Tan Phil
+
301.322.312
xu Iy khi thai
200.331.429
286.539.000
12. Tang, giam b§t dQng san dau nr:
Khoan muc
S6 dAu qui
Tang trong qui
Giam trong qui
S6 cu6i qui
Nguyen gili b§t di}ng san dAu nr
- Quyen su dung d§t
- Nha
- Nha va quyen su dung d§t
Gia tr] hao mon kiiy kS
- Quyen su dung d§t
- Nha
- Nha va quyen su dung d§t
-
Gia tr] con l:.ti BDS diu tu'
-
- Quyen su dung d§t
-
- Nha
- Nha va quyen su dung d§t
- Thuy€t minh s6 lieu va giai trinh khac theo yeu cau cua Chuan rmrc k€ toan s6 05 "B§t dQng san dau tu"
BCTC Qui 3-2013.xlsrrM(4)
D~u nam
Cu6i qui
13. Cac khoan d~u nr tai chinh dai han
S6 IUQ11g
Gia tr]
S6 hrong
Gia tr]
a- D~u nr vao cong ty con
b- D~u nr vao cong ty lien doanh, lien k~t
8.750.000.000
8.750.000.000
c- D~u nr dai han khac
- D~u nr c6 phieu
+ G6p v6n thanh I~p Cty C6 ph~n DT & KD CSHT KCN Sa
225.000
2.250.000.000
225.000
2.250.000.000
+ G6p v6n vao cty c6 ph~n Bia NGK Sai Gon -Tay Do
650.000
6.500.000.000
650.000
6.500.000.000
Cqng
14. Chi phi tra tnroc dai han
- Chi phi bao bi cho phan b6
8.750.000.000
8.750.000.000
Cu6i qui
D~u narn
54.929
- Chi phi phu tung thay th~ cho phan b6
70.832.625
CQng
70.887.554
2.386.459
2.386.459
15. Yay va no ng~n han
Cu6i qui
D~u narn
16. Thu~ va cac khoan phai n9P Nha mroc
Cuci qui
D~u narn
- Thu~GTGT
f-
Thud GTGT hang n9i dia
1.346.717.177
672.940.552
1.346.7/7.177
672.940.552
+ Thud GTGT hang nhdp khdu
- Thu~ Tieu thu dac biet
19.006.000
- Thu~ xu~t, nh~p khau
- Thu~TNDN
1.001.256.235
- Thu~ thu nhap ca nhan
5.168.036.122
6.558.051
- Thu~ thu nh~p khau tnr 10%
7.000.000
2.441.400
- Thu~ tai nguyen
2.177.640
- Thu~ nha d~t va tien thue d~t
- Cac loai thue khac
- Cac khoan phi, I~ phi va cac khoan phai n9P khac
CQng
17. Chi phi phai tra
- Trich tnroc chi phi b6c xep, van chuyen ... (TK 3351)
- Chi phi thu laD HDQT, BKS. (TK 3351)
2.350.414.812
5.875.718.365
Cu6i qui
D~u narn
4.889.161.000
3.886.999.191
125.000.000
60.000.000
- Trich truce ti~n thue d~t ... (TK 3351)
7.304.610.702
4.842.756.000
- Trich truce chi phi thue d~t KCN My Phuoc (TK 3351)
1.071.416.000
1.335.040.000
54.335.000
200.442.649
- Trich truce chi phi h5 trc ban hang
8.392.469.104
5.660.750.505
- Trich truce chi phi marketing
8.547.272.950
289.950.000
30.384.264.756
16.275.938.345
Cu6i qui
D~u narn
- Trich tnroc phi BVMT, chi phi kiem toan, chi phi khac ... (TK 3351)
CQng
18. Cac khoan phai tra, phai n9P ng~n han khac
- Hi san thira cho
xu Iy (TK
3381 )
- Kinh phi cong dean (TK 3382 )
- Bao hiem xii h9i (TK 3383)
265.053.814
197.691.746
107.687.928
127.590.700
34.026.203
388.125
9.054.331
9.054.331
2.712.676.000
2.177.980.000
230.821.250
225.830.000
+ C6 dong khac
230.821.250
225.830.000
- Cac khoan phai tra, phai n9P khac
109.130.288
307.995.227
34.600.000
3.000.000
309.000
309.000
- Bao hiern y t~ (TK 3384 )
- Nhan ky quy, ky circc ngan han (TK 3386 )
- C6 tire phai tra (TK 33883 )
+ Tong cong ty
* Ban
* Bao
h6 sa mai thdu (TK 33881)
bi la TS thidu cha xu If; dil thu h6i duac (TK 33881)
BCTC Qui 3-2013.xlsfTM(5)
* tu« phat huy hod don (TK 33886)
* Phai tra CB CNV khen thuong vuot KH (TK 33884)
* Tam treo ti~n haem thud TNCN (TK 33881)
* Tam treo cong no ket va chai ( DNTN Thu H6ng)
* T(lm treo ti~n b6i thu&;g-400 thung xi (kke 31/1212008)
CQng
3.420.000
2.300.000
282.883.436
29.858.747
19.502.791
20.000.000
20.942.541
3.468.449.814
3.046.530.129
19. Phai tra dai han nQi bQ
Cu6i qui
Ddu nam
20. Yay va nc dai han
Cu6i qui
Ddu nam
21. Hi san thue thu nh~p hoan lai va thue thu nhap hoan lai phai tra
Cu6i qui
Ddu nam
222.212.867
222.212.867
222.212.867
222.212.867
a- Tai sdn thud thu nhdp hoiin lai
Tai san thud thu nhdp hoiin lai lien quan din khoan chenh tech
tam thai duac khdu tru (HDVC
nom 2010 cua HTX
CQng
s6 9)
b- Thu€ thu nhdp hoiin lai phai tra
BCTC Qui 3-2013.xlsrrM(5)
22. V6n chu sa hiiu
•.•. •....•.
•.•..••
0 .•.••.•••
_••.•_ •..••...••
_•••..•y ••t'::J
_ ••••••.•
T
•••••••
_
•••••••••••••••••••••••••
V6n dAu tu cua
chu sa hiiu
A
sA dir d~u qui 312012
*Tang trong qui
V6n khac cua chu
sa hiiu
C6 phieu ngan quy
Chenh I~ch tY
gia h6i doai
3
4
6
1
85.000.000.000
(347.276.838)
-
-
Quy dAu nr phat
tri€n
7
-
Quy du phong tai
chinh
9
8
59.639.122.377
-
Quy khac thuuoc
v6n chu sa hiiu
7.577.080.285
-
L(Yi nhuan sau
thu€ chua phan
ph6i
10
10
-
T6ngcong
9.074.802.533
160.943.728.357
3.535.673.561
3.535.673.561
-
-
*Giam trong qui
sA du cuAi qui 312012
sA du d~u qui 3/2013
*Tiing trong qui
85.000.000.000
(347.276.838)
-
59.639.122.377
7.577.080.285
-
12.610.476.094
164.479.401.918
85.000.000.000
(347.276.838)
-
71.816.134.286
7.316.984.371
-
11.126.304.209
174.912.146.028
-
-
-
3.003.768.704
3.003.768.704
-
- Trich lit L-N sau lhu€ 2012
- 86 sung
..
-
-
-
lit LN con lai
- Loi nhudn
*Giam trong qui
-
-
-
-
-
-
-
3.003.768.704
3.003.768.704
544.360.086
544.360.086
- Trich Quji DTPT
-
- Trich Quy DPTC
544.360.086
- Trich Quy KTPL
-
544.360.086
-
- LN chua phdn ph6i nom 2011,2012
sA du cuAi qui 03/2013
85.000.000.000
(347.276.838)
-
71.816.134.286
7.316.984.371
-
13.585.712.827
177.371.554.646
BCTC Qui 3-2013.xlstrM(6)
b- Chi ti~t van dAu nr cua chu
sa hfru
DAu narn
Cuai qui
- van g6p cua Nha mroc
52.615.000.000
43.350.000.000
- van g6p cua cac dai tUQ11gkhac
32.385.000.000
41.650.000.000
85.000.000.000
85.000.000.000
__ , CQng
* Gia tr] trai phieu dll chuyen
* sa IUQ11gc6 phieu quy
thanh c6 phieu trong nam
22.360
22.360
c- Cac giao dich ve van voi cac chu
sa hfru va phiin phai
Quy 3 narn nay
c6 tire,
Quy 3 nam truce
chia loi nhuan
- van ddu nr cua chu
sa hiru:
+ van g6p dAu nam
85.000.000.000
85.000.000.000
85.000.000.000
85.000.000.000
+ van g6p tang trong narn
+ van g6p giam trong narn
+ van gop cuai nam
- C6 tire, loi nhuan dll chia bang ti~n
d- C6 nrc
d- C6 phieu
Quy 3 narn nay
* Menh' giG cd phi€u
dang luu hann
Thea Nghi quydt cua Dai hPi
Quy 3 narn truce
10.000
10.000
cd dong thutmg nien ngay 12 thong 4 nam "2006 dii phe duyet viec sua d6i di~u f¢ cua C6ng
cd phieu cua C6ng ty tit 100.000 d6ng/c6 phieu xuong 10.000 d6ng/c6 phieu, theo do
ty ciing se tang tit 850.000 cd phieu fen 8.500.000 cd phieu. Viec thay d6i nay nham phuc Vl:l
ty baa g6m viec thay d6i menh gia
s6lu9'ng
cd phieu
cho viec niem ydt
cua C6ng
cd phidu
cua C6ng ty tren thi truang chung khodn.
e- Cac quy cua doanh nghiep
g- Thu nh~p va chi phi, 11lihoac If) duoc hach toan tnrc ti~p vao van chu
sa hfru
theo quy dinh cua cac chuan mire k~ to an khac
23. Nguan kinh phi
Quy 3 nam nay
DAu nam
24. Tai san thue ngoal
Quy 3 nam nay
DAu nam
VI- Thong tin ba sung cho cac khoan muc trinh bay trong bao cao k~t qua hoat dQng kinh doanh
DVT: d6ng
Quy 3 narn nay
25. Tang doanh thu ban hang va cung clip djch
VI!
(Mil sa 01)
76.682.622.053
Quy 3 narn tnroc
69.526.501.041
Trong d6:
+ Doanh thu ban hang & cung dp dich vu
76.682.622.053
69.526.501.041
26. Cac khoan glam trir doanh thu (mil sa 02)
2.005.601.096
1.620.864.711
1.927.853.096
1.562.555.764
Trong d6:
+ Chi~t khdu thirong mai
+ Thu~ Tieu thu d~c biet
58.308.947
+ Hang ban tra lai
27. Doanh thu thuAn v~ ban hangva
77.748.000
cung clip djch
28. Gia van hang ban (Mil sa 11)
- Gia van cua thanh pham dll ban
VI!
(Mil sa 10)
74.677.020.957
Quy 3 nam nay
67.905.636.330
Quy 3 nam truce
53.456.625.844
51.069.435.594
53.456.625.844
51.069.435.594
- DI! phong giam gia hang t6n kho
CQng
29- Doanh thu hoat dQng tai chinh (Mil sa 21)
Quy 3 nam nay
Quy 3 nam trurrc
BCTC Qui 3-2013.xlsffM(7)
-
.•.•••
4.001.537.416
- Lai ti€n giri, ti€n cho vay
- C6 tire, loi nhuan duoc chia
tY gia
- Ui chenh lech
117.219.688
4.388.274
da thuc hi~n
Cqng
4.005.925.690
Quy 3 nam nay
30. Chi phi tai chinh (Ma s6 22)
- DI,I'
chenh I~ch
tY gia
22.238.674
2.901.955.000
- Lai chuyen nhirong c6 phieu
- L6
2.436.715.561
25.635.717
da thirc hien
5.4 78.128.923
Quy 3 nam truce
25.755.695
(19.817.215)
phong giam gia cac khoan ddu nr ng~n han, dai han
CQng
25.635.717
31. Chi phi thue thu nhap doanh nghiep hi~n hanh (Mil s6 51)
Quy 3 nam nay
1.001.256.235
- Chi phi thue thu nh~p DN tinh tren doanh thu chiu thu~ nam hi~n hanh
32. Chi phi thu~ thu nh~p hoan l~i (Ma sa 52)
5.938.480
Quy 3 nam truce
1.178.557.854
Quy 3 nam nay
Quy 3 narn tnroc
Quy 3 nam nay
Quy 3 nam trutrc
Thu nh~p thu~ TNDN hoan lai phat sinh lien quan d~n khoan chenh I~ch
."
tarn thai ducc khau tnr
33. Chi phi san xu§t kinh doanh theo y~u ta
- Chi phi nguyen, nhien, v~t lieu
53.536.209.758
45.307.319.554
- Chi phi nhan cong
10.571.690.813
11.060.347.902
919.227.249
472.048.679
7.389.886.251
4.288.544.200
9.038.572.453
8.053.547.602
81.455.586.524
69.181.807.937
- Chi phi kh~u hao TSCD
- Chi phi dich
VI,!
mua ngoai
- Chi phi khac bang ti€n
CQng
VII. Thong tin b6 sung cho cac khoan muc trinh bay trong bao cao luu chuy€n ti~n t~
DVT: d6ng
34. Cac giao djch khfmg bang ti~n anh hufmg d~n bao cao luu chuyen ti~n t~ va cac khoan ti~n do DN nam giii' nhung
khon!!: du'Q'c sir dung
Quy 3 narn nay
Quy 3 narn truce
VIII. Nhiing thOng tin khac
1. Nhirng khoan nq ti€m tang, khoan cam k~t va nhirng thong tin tai chinh khac :
BCTC Qui 3-20 I 3.xlsffM(7)
....•.
IX Thong tin v~ cac ben lien quan
Trong ky, Cong ty phat sinh cac nghiep vu voi cac ben lien quan. Cac nghiep
Cac ben lien quan
M5i quan h~ NQi dung nghi~p vy
Cong ty CP V~n tai va giao nhan
Bia Sai Gon
Cho d€n ngay 31/12/2012,
V\l
chu y€u nhu sau:
Gia tr] giao djch chira VA T(VND)
Ben lien quan Nhan cung Clip dich vu v~n
chuyen
4.667.278.685
cac khoan chira duoc thanh to an voi cac ben lien quan nhir sau:
Cac ben lien quan
M5i quan h~ NQi dung nghi~p vy
Gia tr] khoan phai thu I(phai tra) (\
T5ng cong ty Cp Bia Ruou
mroc giai khat Sai Gon
Cong ty my
(155.750.000)
C5 ph~n ban tra cham
Cong ty CP V~n tai va giao nh~n
Bia Sai Gon
(2.102.539.398)
Ben lien quan Phai tra ti~n cung c§p dich vu
Thu nh~p cua thanh vien HQi dang Quan Tr], Ban Tang Giam d5e, trong ky nhu sau:
Tit 0110712013
d€n 3010912013
VND
Tit 01107/2012
d€n 3010912012
VND
316.772.416
195.558.651
Thu nhap Ban T6ng Giam d6c
80.044.230
Trong do: Thu nhap cua T6ng Giam d6c
Thu lao HQi dAng Quan tr]
CQng
84.000.000
30.000.000
400.772.416
225.558.651
Lap, ngay 14 thang 1 nam 2013
Lap biSu
K~ toan tnrong
Ngiroi dai dien theo phap lu~t
TONG GIA
Nguyin Thi Thu Thuy
Nguyen Kien Qu6c
23