Báo cáo tài chính hợp nhất quý 2 năm 2013 (đã soát xét) - Công ty Cổ phần Đầu tư và Phát triển Sacom
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!J!J~Gs
Member of M$I Global Alliance
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CONG TY cO pHAN IlAu TU' vA PHAT TRIEN SACOM
sAo CAD TAl CHiNH HQ'P NHAT oA DlfQ'C soAr XET
Cho ky k4 loan ket thuc vao ngay 30106/2013
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TOeh",:; kl~m toan:
CONG TV D!CH Vl,I Tll VAN TAl CHiNH KE
loAN vA KIl:M ToAN PHfA NAM lAASCSI
THANH VIEN ellA TO CHlfC KIEM loAN QUOC TE MSI GLOBAL ALLIANCE
29 VOthi Sau, Qu~n 1, TP. H'" Chi Minh; Tel: (08) 38 205 944: Fax: (08) 38 205 942
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CONG TY cO pHAN oAu Tll vA PHAT TRIEN SACOM
KeN aiM H6a 1, phllong An Binh, TP, Bien Hoa linll EJOngNai
Clio
I<:i ki!
Bao cao till chinh hQ'P nh~l
loan kllt lhue "gay 30/061201 3
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NOI DUNG
Trang
BJlo cao ella Ban Giilm dbe
2 -,
Bao cao Soat xel
5-5
Bao caD till chfnh hQ'p nh~t (Iii d\fqC saat xel
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- Barlg can doi ko!toan hQ'P nhat
6.19
- Kl!l qua /'loal (lOng kmh doanh hop nh;\t
10 - 10
- BaD cilo 111Uchuy~n lilin t~hQ'p nhal
11_12
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13 - 36
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cONe; TY cO pHAN DAU TlI vA PHAT TRIEN SACOM
Bao Cillo tal chinh h'lP nhat
KeN BiE!=n
Hila 1, phlfcmg An 81nh, TP Bi(!n H6a, linn £lOng Na,Cho kit k'; loan ke! thUl: ngat 3010612013
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BAD CAD ellA BAN TONG GIAM DOC
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Ban TOnggl3m d6e ~ng ry CO philO El:!."hrr va PMt j';en Sacom (sau clay 90; l.it Ia "GOng ty"l trtnh bay
Bao cao eila mlnh va Bao tilo tili chinh hQ'p nh;\1 eua C<'Jngty eho ky k" loan ke! lhue ngay 3010612013
COng ty
C6ng ty co!! phtln Vtlu 11.1'v
07102/1996 eua Tong cue truong TOng cue BlIll "'~n_ Giay chung oM<'lndilng ky kinh "oanh so cO
059162 ngay 30/3/1998 va dang ky thay ,,&; liln \hCr 17 VO-lMa s6 doanh ngh~p 3600253537 vaa ngay
17/612013 do 56 Kii hoaeh va D?!u t1/ tinh Dong Nal ~p,
TrI,I56' chlnh eua COng Iy , KCN Bitln H6
Linh
vV'c
Klnh doann eua COng ty It! san xu?!t, thlYO'ng m;;ll, xay dl.mg
Nganh ngh~ klnh doanh:
San xullt day, cap diM va eMn til khac: Cung ellp dleh VI!an uOng thee hap dong kMng thll6'ng xuy"'n
veri kMch himg (pnllc VJ,ltiec. hOI hop. dam CllO'i...) (kh6ng he(lt dOng l(li trv 56): San xuat Ih..!!tbl day
d3n ll'it"!nctlc 10000i: Ban bu6n may m6c. thiet bi va phv tung may khac cae le;;li cap, day dong; Xay dung
cOng lrinh cOng Ich; Xay dV'ng cOng trlnh ky thual d"'n dung kMc; O,eh VJ,lphve vv c1b uong (kh6ng heat
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(ICIngta' trv 56'): Hoal dOng eua eac cO' so thl!>thae : san gall; Ban buOn chuyt"!n deanh khac chlta dll(n:
pMn vao dau. Bobln 96 (true g6 dilng quiln day eap), s.:ln pham 6ng nhva cac 10;,1',ngu~n vat I••••
U; Nna
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ru
hang va cae dlch vu an uOng phuc vv 'lIU d(lng (khOng baa gOm Kinh doanh quan bar. kh,'mg hOi;lldClng
'or 1O~
lai Iru sa\
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San xulll san pham kMc Ilr g6, san xuat san pMm tlr I'e, nira, rom, ' •• va vat li•••u tel b(!n: Babin 96
(truc g6 dilng qulin day cap); San xullt day cap, sal cap quang hoC; San xu1l1san phllm tll' plastic san
.
xullt ong nh"a cae leai. Ban buOn thiel bj va linn ki..,n (I't"!ntil. v,~nlh6ng: V;ilt ht"!uvil!n th6ng. v;ilt lit"!u
dl~n dan dvng, Kmh deanh bat dong san, quylm sit dung (lllt lhu<)c chu sO' huu, chu su dung noae d,
thue Kinh deanh bat d6ng san, ehe thue van phOng (no ••t dC>ngngoal linh); Xay dllng e6ng 1,inh (I,,,'mg
dl va dllo-ng bo) Xay dung c6ng trinh (lllo-ng Slil va (llIerng 00: Oich Vl,llllU tlU ng.in ngay
G~;
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Hlnh th(r(: sO' hii"u
v6n:
De cae 0'6 (l6ng Ia phap nhan va thl! nhan gop v6n, v6n
VND (MOt nghin ba tram Ie bay ly chin tram tilm mu~ tu tri~u, ba
tram hai ml1O'ingan (l6ng chan)
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Cac c6ng ty con va eOng ty lI~n kk
Ty /(1gop
v6n
Cllc c6ng Iy con
C"'ng
cOng
C"'ng
C"'ng
ty
ty
ty
ty
CP Dla 6c Saoom
CP Sacom - T~yen Lam
TNHH Sacem - Chip sang
TNHH Day va cap Saoom
C&c c6ng Iy lien *91
COng ty LD cap Taihan - Saoom
COng ty CP NhV'a Sam Phu
C-6ng ty CP V;ilt I,t"!u(l1I~nva Vier! tMng Sam Cu-6'ng
C<"lngty CP Bat dOng san Hil!!pPhu
99,40%
99,76%
99,40%
99,76%
73,75%
73,75%
100,00%
100,00%
30,00%
30.00%
25.10%
25,10%
32,54%
4000%
32,54%
40.00%
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CONGTY cO pHAN DAu TV vA PHATTRI!:N SACOM
KeN 8i~o HOd 1, phuong An Binh, fp, aiM Hoa, tlntl 0609
HQI d6ng Quam trj, Ban
r6ng
Bao eao 1111
chioh h
"'a,eM ky k~ lotln
kellhilc
ogay 3010612013
Glilm d&c va Ban Kiem soill
cae IMoh v,o!!ncua Hal d6ng Quan tri baa gOmOng vO MINH KHIEM
Ghutich
Ong DO VAN TRAC
Pho Ch" tieh
Sil L!::THIL1tN
Uyvi~n
Cng PHAM HUNG EllJe
Uy vl~n
Ong vo THANHHOA 81NH
Uy vi~n
Ong NGUY!:N vAN HIEU
Uy vi~m
Ong LLJU lUONG BACH
Uy vien
Cile tMnh vi~n ella San r6119 Giam d6e baa g6m
Ong 00 VAN TRAc
r609 gilim cJ6c
Sil PHAM1HILO'I
PhOr60g giilmdoc
Sa HO THI THU HVONG
Ong NGUY!::NVAN KIl:U
PM T6ng !liam doc
PM T60g giam doc
Cile tMoh vi~meua Ban kiem soill baa g6m:
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Ong SUI KHAc THVY KHANH
Twong ban
Ong fRAN VAN DlJONG
Thanh vil!n
Ong TRAN LVONG THANH TUN( Thanh vl!!!n
Ke toan
trllCtng
Ong NGUYION VAN TRlJONG
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Tinh hlnh ~inh doant! cua C<'Jng ty
LQ'i nhu;;Jn sau lhu~ cua cO 0'6ng C6ng ty ml;' cha ~y k~ loan k~ thuc vilO ngay 3010612013 Iii
63896.084 105 VND (CUn9 ky kl! toiln la, nflm 201210'1 nt!u$n sau It!ue lil137,572168
272 VND)
LQ'Inhuiln chu'a pMn phOI \
VND)
Cac Sl,l' ki~n sau "gay kho,"
50 k!
VND (T<;IiIhOi diem 31/1212012
10;11nIi\p baa cao tal chinh
Kt!ong co 51,1'ki",n Irang yeu nile xay ra sau ngay Iilp Bao caa tili chlnt! dO; hoi O'llQ'CO'il!uchinh hay c()ng
b6 Ul!n Baa cao t
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Klem toan vli!n
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Ban TOng Gitlm dOc Clln\! ty chlU Ifilch nhiem vI! v;~l(lp B
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C()ng ty Dich Vu Tuo vlin Tai chlnh Ke lailn v
C6ng b6trach
"hii'm cua Ban TOng Glam dOc 0'61 v6i Baa ella tal chlnh
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Lva chon cilc chlnh sitch k~ toiln thlch hqp vil ilp dung cac chlnh silch nily mCllcach
nha.t qua,,;
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£lila rn cac d
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Cac chua" mllc kllloan dl1O'c ap dung (!uqc tuan Ihu d~ O'u, khOng co nhling i1p d••mg
sai Il!ch If(lng yeu rill" muc c:'n ph;;i con!! b6 va gi••i thlch trong bao cao tai chinh
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CONG TV cO pHAN DAu HI vA PHAT TRIEN SACOM
KeN Bi~n HOil 1. phl10ng An Sinh, TP, Bi~n HOi!. tinh Wllg
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B~o cao 1<\1
chinh hl;l'pnh~t
NaiCho
ky kt'! (carl
ketthiJc
ngay 3010612013
Llip cae boo cao ta' chinh dl,lil t,l'm 00 5-&noal
Ban TOO9 Giilm d6c C6ng Iy dam baa rang cae sO kl! loan dllQ'c Illu giiJ' de ph,;n anh tinh hinh tili chinh
cua COng \y, verimue d(l tnmg lh••.•
c, hop lYta' btlt eli thai dil!m nao va (lam bilo rang Bao clio lili chinh
lulln 1M cae QUY[I,nll hi.;m hanh cua Nhil nl1O'c. DOng thO', cO trach nh,,~m trong vl(!c bile dam an loan ta,
s;ln eu•• COng ty villhu-<; hi~n cae b,.;m ph
de
cae
VI
pham kMe.
Ban T6ng Giam doc COng ty cam kt'!t rflng Bao eao!tli chlnh hop nll31 <13ph;!.n anh trung lhl,l'e va hQ'p Iy
Hnh hinh M< ehlnh eua Cong ty ta; thOi
va lu;)n thu cae QUYdlnh hien Mnh cO lien Quan
Cam k~1 khilc
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Ban T6ng Giam d6c cam k€'t rlmg COng ty khOng v, pl'\(lm nghla
Lu;)' Chling khoan va cac van ban hi1&ng dan thi himh.
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PH~M THI LQ1
PM T6nggiam "6e
v~ cOng b6 th6ng tm theO quy "inh cua
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c6~G TYTl'HH IlIl'H l'~1Tl'\'..\/Ii T.~I CHi:'liti KE TO.h v,~ 1\16, TO,.\~ 1'"1..\ .'\..\""\1
S(ll'nlLR.~ AUDITlMi ,•••.
"Il AC[oU'lITJ"G F1~ANnAI ro,NSUL n •• n SER\'10'::;' COM?A:-
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s6: ~.s,. laCKT-TC
sAo cAo KJ::T QuA C6NG rAe SOAT XET BAD CAD TAl CHiNH
V9 Bao uo lal chinh h9'P nhar /Ie! lilliet;li ngay 3010612013
eua COng I)' Co phan Dall tll'va Pilat frYen Saee",
Kinh mIl;
Cae
Co d6ng,
H9' dOng Quim Iri va Ban TOng giiJm dllo
CONG TV cO pHAN DAu TU' vA pHAr TRIEN SACOM
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Chung to. d~ lllve M.n cung tac smll xet Me cae Mi chinh hO'pnil;)!elii! Cong ty CO ph~n D~u I" va
Philllr;"'" Sacom d"O'c lap "gay 05/0812013 g6m Bang clln dO; k~ loiln ho'D nhat la' ngay 3010612013,
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cae la' chinl! hl;lP nh;!l che ky kl! tean ket thuc cung nglly II••.•
O'cIrinh My Iv trang 06 II.!!ntrang 36 kem
theo,
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V<(!c~p ~a trinh My Bilo cao tai chinh hO'pnhal nay Ihlll)c trlleh nlli(!m eua Ban T6ng g,am /l6c COng ty
Trach nll,am clia chung 16ila /Ill" ra Bao cao nh;;onxet ~IJC cac Mo cae nlly can cli tlen cO' s& cOng tac
scat xat cua chung 10i
SlIo CaD kAtqull he.,t "(mOl kmh doanh hO'P nhiil, Baa cae hlu chuy.'!"
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Chung tOi
tac soill .at Chuan ml,l'Cnay yeu cAu cOng lac soat xel phili l;lopke ho.ach ~a th••.•
c hien lit. C6 sv
chL!yt.u la vik lrao ,,6, ~O',nhan s ••.•Cu" cOng ty ~a ap d\lng cac tIlu wc pMn Ilch lren nhlmg Ih6ng tin la.
chinh. cOng lac nay cung cAp m(lt mitc
"t"""
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rill \ ~
Cong ty TNHH Oieh vv T", van Tal chinh
Ke toan va Killm loan Phia Nam (AASCS)
TP. H6 CIlI Mmll, ng;!ly 22 IMng 08 ntlm 2013
0iiQG1am d6e
Ki~m lolln vi;m "it-u hllnh
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phan anh tr\Jng thl,l'c~a hoop"it Iren cae khia eanh t".mg yell, phu hO'PvCr;chuan mllc kl! lOan V'et Nam va
cac 'luy d,nh pMp "it co I"',,,'luan
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s6 GCN DKHN K,'!!mt03n
PHUNG NGOC TOAN
56 GCN DKHN Ki,!!mloan
1)004-201 :). 142- 1
0335-2013-142"1
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CONG TV cO PHAN oAU TV vA pHAr TRllON SACOM
KeN B,lon Hoa 1, phU'6'ng An 8lnh, TP 8i~n Hila. tinh 06119 N.lI
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ngay 3010612013
T\ll ngay 30 thang 6 "am 2013
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BANG CAN !lOr K~ TOAN HqP NHAT
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B~D CaD till chinh hQ1l nhat
ella ky k~ toan kl!t
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340.108.483.148
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TAl SAN
A. TAl SAN NGAN H.A.N
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dvng
5 Cae khoan phil••It", knltlc
6 D\l' phOng die ./loan ph"" thu khO dO, (oJ
IV, Hang IOn kno
t Hang tOn kilO
2 01,1phOng 9'am g,;!JMng tim kho
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10,084.562.527
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CONG TY cO pHAN oAu TLYVA PHATTRlr:N SACOM
KeN e,(>nH6a ,. philO-figAn B;nh, T? Bien H6a, linh Dbng Nai
B~odo lal clllnh h9'P nh;\1
Clio~yk~l~n k'llhue ngily 30/061~O13
BANG CAN DOl KI:: ToAN HQ'P NHAT
T ••I ngay 30 thang 6 flam 2013
D<;m "I linn
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ChiMu
SAN oAI
H~N
I. Cae klloan phat thu dal II,,"
1, Ph;;i,lhu dili han Cull kMen hang
2: VOn",nil doanl! 6' cae oon VII'Ve [hue<;
3 Pha, thu ,*!XI dili 1I,In
ail, !lOInkMc
SOli' phOng ph;;l'!hu da, han kh<)<16,(')
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TONG CQNG TAl SAN
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10.098.457.819
11211821819
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314,465.573.389
419.167.970.992
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KeN 8,<\n HOa 1, ph",ollgAn
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Cho ky d loan kel tnuc ngily 3010612013
Ti,li ngay 30 thilng 6 nam 2013
£loon vi
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Binh, TP. 81<\n HOa, linn DOng Nai
BANG CAN ,,0, K~ TOAN HQ'P NHAT
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Bao cao tili chinh h9'P nh~l
CONG TY cO pHAN DAu TIJ vA PHAT TRII:N SACOM
ChiUu
NGUONVON
A. NO' PHAI TRA
I. N9' nlljn h,,"
1, "ay va n<;rng.!," Mn
2 Phil, InilnglfO'i ban
3 Ngll6i mua!nl tlen trtr(i'c
4 Thull va cae krman phai nOp NM I"flic
5 Ph<\llra ngl.f61lao "ong
6. Ch, phi pM; tra
7 Ph", Ira n(;" bO
\I Pha, 1.11lneo lien 0:10 kl! noach hOp (16119~il,
II Cile khoan phil; ('il, ph;l; n(lp ngan h~n khk
'0 0", pMng phil' va ng"m h~n
l' Quy khen theron\!, phuC 10'1
II. NQ' dal h,"
" Ph ••; Ira dol, han ogm'J, ban
2, Ph~1 Ira di,u han nOI bO
3, Pha, tra dil' h~n knae
4 Vat villm;r dil, hom
5 Thue thu nh./lp hoon la' ph';, tra
6 0", phOng 11\1'cltp mAl vi6<:101m
7,0", phOng pha; Ira dill h~n
8 Ooanh Ih", en"" l/lI,l'Chl(m
9 Ouy pMlll,lon knoa hOCva eOn(l n(lM
8 . VON CHU sO' HO'U
I. V6n ehu ,& hCrll
1, vim ~
4 CO ph'~u quy
5. Chllnn Illch
8 Ouy dU' phOng Illi ch;nh
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KeN 8'''''0 Hoa 1. phll6ng
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-
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SAN THUY~T MINH sAo cAO TAl CHiNH HqP NHAT
Gha ky ke lotln ket lhue ngay 30 IMng 06 nam 2013
1. [JAG DIE;:MHOAT DQNG ellA DOANH NGHlI;:p
COnQ l)' CO phlln O;\u III va PMl In.'!n Sacom Iii oon9 Iy cO phan dLlQ'Clnann ttlp thea q(lye! dinn s6
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0710211998 elia T6n9 CI,lCtru'6'ng T6ng cue BUll dl(!n Giayen"ng nhan dang ky klnh aoann sO cu 059162
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L1nhv"c kinh doanh
L1nhv"e k'nh doanh cua COn\! ty Itl san xua!. IhuO'ng ma', xtly dllng
Ngtlnh ngho3kinh doanh
San lu;!Jt d<'ly,cap dlen vtl d.~n lli kMc: Cung cap dlch VI,!tin u6ng theo h",p [l6ng khOng IhllO'ng xuyl'm vO',
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.• COng ly CP Dja 6c Sacom
L1nhVIle klnh doanh Kinh doanh bAI dOng san
COng ty me nam giG'99,4% \/6n dlilu Ie
D.a chi. KCN 8i~n H6a 1, P An Sinh, Silln HOa, D6ng Nal
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COng ty me nam giLi'99,76% v6n dieu I~
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.• Cong tv TNHH MTY Day va Cap Sacom
Linh vvc kinh doanh San xu.!!t.Ihuong rna'
cOng ty me nam giir 100% vOn <'I;l!uI~
Elia ch,nh Duong so 4, KCN Long Thanh. xa Tam An, huy~n Long Thanh. I,nh Dong N'll
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Ti' ~ so hCi'uvon ta 25.1%
Eli.• Cong tv CP Vat liecu<'lienva V,lin thOng Sam CvO'ng
L!nh vve k,nh deanh San xu';!. lap ,ap cae thill, bl. v;ttlleu dien va vien thbng
TY I(!so hCi'uvon Iii 32,54%
Dia ehinll: Dl1O'ng so 1, KCN Lang Thanh. linh 86ng Nal
.• Cong Iy CP Bat dQng san Hiep Phu
L!nh we k'nh daanll Kinh oaanh bal dOng san
Ti' Ie 106hitu vOn la 40%.
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Ky ki! loan. dim vi !ll!n l~ $lr d\lllg Irong ki! taan
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CONG TV cO pHAN DAu TU'vA pHAr TRIEN SACOM
KeN Bien Hoa 1, pill/an!! An Binh, TP Slim Hila, linn DOng Nai
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va cae kholln l\I'Ong dU'O'ngli,}n
Cae ngh~p VI,Iklnh to!,phal SInh bang n90(li t(! "llQ'C quy ,,6, ra <.l'OnQViet Nam theo tY g,a gi80 ellen ttl..,c I~
cua Ngan hang ma Coog ty rna tili khoan gl
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doann nghl(!p rna tili khoa" cbng b6 l"i Ihoi di~m 1;;'0Mo cila til, chinn.
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PhvO"ng philp kh!lu hac ap dvng va cae lraO'ng hO'P kh!lu hao d;(lc b,H Kn;\u hao dl.fQ'c Irich Iheo phllO'ng •.'~~:
philp duO'ng lhang. thOi glan khau h"a dvO'c .ac dlnh theo QUYdlnn t
2510412013 cll" B{Jnil Chinn.
TSCO thut! la, chinn dvO'c Irlen kh!tu hao nhll TSCEl ell" COng ty ElOivO'i TSCO thut! lai ehlnh khOng chile
chiln se O'llQ'Cmua ta' lhl se dllOOClinh lrieh khilu hao Ineo thOi han lhue kn, thO'i h"n lhue ngan han thO'1glan
Slr dvng hftu icn cll" nO
2.6 Nguyen lac ghi nh~n vii khAu hao b,b d("'g..an
d.ll Ill'
Bill d6ng san 6'3u III 6'uooc glli nll~'llheo gifl g&: Trong qua lIinh nam gift chO- tang g'a, hoac cho tnue no,,!
d(mg, bilt 6'Ong san 6'o!JuIII O'lt(l'e gni nn3n theo nguyen gi3, h"o mOn lu9 kt! va gia Irl coni",
Bo!JtdCulg san 6'.lIuIII dLlQ'clinn. trich kn.liu h"a oh" TSCEl kMc ell" COrl(! ty
2,7 Nguven lac ghi nn~n cae khoan diau III liii chinn
KhOOn 6'3u tll vao c6ng tv liltn kl!t 6'IIO'e k! tOl'ln theo phU"O'ngpnap vlln enll sO- heru COng tv tilln kt;!lc6ng
ty ma trong 6'6 nM d3u h, cO anh huo-ng dang ke nhung khOng ph;!i la cOn9 IVcon hay cOng ty hen doann
ell" nM dau tv Anh nooog 0'!"'9 k~ khl nnll 0'3u tu sa nftu trt!n 20% quyl!n b6 ph"l.u ~ dO'n VInh.(ln d3u Iv.
Theo phvong pMp viln ehll s6- h(fu khoan dau tu ban dau duO'c ghi nhan theo gia. g&:, sav d6 duO'c dieu
ehinh lheo nhfrng tnav dlli ell" pn!!n sO-heru cll" COng tv lrang lai san Inv.1lncll" c609 tv hen kt!t sau khi mu"
LO'ilho!lthllOng rna' pMI sinh O'U"O'ephan anh trong gia Iri cOn lai ella kho;ln d3u III va dvO'e phtln b6 trong
IhO', g,,,n 10 ntlm
Cae knoan 16 ella e6ng tv I'l'n ket sau kh, mu" dVQ'c pMn anh tren baa cao kel qu;l klnh dO
nh;(lll duO'e liT eOng tv li~lJlket O'uO'ecan IriT vila khoan d3u lu- vim C<)nQtv Irt!n ket
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CONG TY cO pHAN OAU Tll vA PHAT TRIE:N SACOM
KeN e,l", H6a 1, pllllang An Sinh, TP, 8~n Hila, !;nll El6ng Nal
Bao CaD tai chinh h9'P nh.it
Clio
ky k'" to;'Jn kE\llhilc
ng~y 30106/2013
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Cae bOO CaD la; chinn eua cOng ty li/\n k1!1 t'IuQ'C lap e(mg ky val btIo coo tai chlnh eua COng Iy va su dung
cae chlnh sach kl! toan !lhat quan Cae dieu chinh hl;lP nhilll thlch hQ'p d;lo d"Q'c glli nhan "l! dam Mo cae
chlnh sach kA loan c1l1Q'c ap dUrI!I nhat quan vO'l COng ty trong "u()ong tlQ'P dm Ih"k
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Cae khoan
"uong I,ll,,";
- Co thOi han thu hili vOn dl1&i 1 niim hoilc trong , ellu ky kinh doanh duQ'c pMn loai 1<'1
la, san ngim him.
- Co thai han (hll hoi v6n Iren 1 "am ho.;ic han 1 ehu ky kinh doanh dwe phan Ica,la tal san d<'l'han
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Ol,r pMng glam g,a t1Au tl.l' (1U'O'cl<'Ip'lac lhOi (11i!mcuOI n;lim Iii 50 cht'!nh Io;.chgiva gla g& clia cae ~tloan
t1!sull.l'dl.l'O'chach tcan In''m 56 kl! loan Ion han gia Irj thi lfllong clia chung lal tllO'i Clii!mI~p dl.l' pllOng
2.8 Nguyfn Uc ghl nh{ln va v6n Ilea cac kllean chi phi (Ii vay
CIl, pili d, vay (lu'(,l'c ghi nll;)n vim chi pili san xu~l, kinh doonllirong ky kh, phat s'nh, InJ chi phi di vay hen
quan IrVC t'l!p di!n vi~ dau tll' xAy dl,l'Ogho
Ch' phi d' 'lay lien quan If\fC tiep den v'ee dau tl.l'xay dung he
2,9 Nguyen tic ghl nh{ln va phan b6 eh! phi tra tnnrc,:;li;:
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Cae elli pili Ira tn.J'O"echi lien quan den chi phi san xua! k;nh doanh ky ke toan hi~m 1<,1;
dll'(,l'c gh; "han Iii e ~YC
phi Ira 1rJJ'&cng(m han va du(,l'CIinh 'laO' chi phi san xuat kinh deanh tleng ky ke loiln
.''" ;. :>"
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Cilc elli phi sau (lay da pMt sinh !reng ky ke toan nhung <'I"O'eh"ch loan 'laO' chi phi tra tll.1'&eda' lI"n
pMn b6 dan vile ket qua hoat d<)ng kinll doanh lfOng nhieu nam
- Ch, ,hi tlllmh ItI"
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•.••, DIC~
,
a I ,A,<"'
",c "",
,~.•.•...PI!l
~~
• Ch, phllr"oc heal dOngl chi phi chuAn bi san .u~1 (bae gom cae chi phi dilo taO'):
• CII' phi chuyi!n d,a <'Iil!m.chi phi t6 ehlie I"i doanh nglliep,
. Clli pili chay lhli c6 lai, san .u~t Ihli philt sinh I&n;
- C6ng eu dung cu .u!'t dung c6 gia lrj lOon;
- L6 cMnh leeh tYgla cua gial do"n daull.l' .ay d'lng co ban;
• Chi phi su-a chera I&n lai san c6 dinh pMI sinh mOl l.lInqua 100n,
Vi~ llnh vii pMn b6 chi phi tra lrtl'&e dil, h<,lnvao chi phi san .u!!1 kinh deanh tung ky hach loan O"U'Q'ccan
eli vao linh eh,\!. mlic dO tirng loa' ch, phi dll chon phltcmg pMp v'" Mu thlie philn b6 hO'P;y, Chi phi trA
lm&c duQ'c pMn b6 dan vao ch, phi san .ual kinh doanh lheo phuong phap dll'ong lhflng.
2.10 Nguyen lflc ghi nh~n chi phi pllal Ira
Cae khaan ch, phllhllC 1~ chua ph"'l sinh nh"ng O"U"Q"e
trich tw&c vila chi phi san XU!!I.k,nh doanh \fong ky
<'Illdam bae khl chi phi pMt slIlh lhvc II! khelng gay dOl b;l!n ehO'Ch, phi san .u~1 klnh doanh lrlln W so dam
bae nguylln tlk ph'; hO'p giCra doanh Ihu va chi phi. Khl cae chi ph! do phal s'nh, neu c6 chenh fech voi s6 <'Iii
lrleh, kll toan I.ll" Mnh ghi b6 sung hoilc ghl giam chi phi lU'O"ngling v&i phan ehenh lech.
2.11 Nguyen t
g,ua nlen (10.
Chi nhihlg khoan chi phi lien quan clen khoan dv ph6ng phai tra eli! l.;lp ban dilu m61 dll'(,l'c bc. d~p bilng
khofm dV phOng phil, tfa (10
Khoan Cllllnh lilch gl1l'a s6 dl.l' phOng pha; tra cla l.;lp I
cMnh lech I&n han cua khOan 01.1'ph6ng pha, tn; ve bao himh e6ng !Iinh .ay lAp dv(,l'c hean nhap 'laO' lhu
a
",
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-_._-------CONG TV cO pHAN OA,UTll vA PHAT TRII:N SACOM
KeN B'''11H6a 1. ph••••
ong An Sinh. TP Bien H6a, tinh DOng Noll
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BaD caD tili chinh hW nhat
Cho
~yke toan kat thlic ngay 3010612013
2.12 Nglly~n t~c ghl nh~n v':'n chu 56' hfru
VOn d~u III ella chli so hCl'udUQ'c ghi nh~n thee s6 vOn lh\fC gop eli•• chu so h
c
pMl
h(mhva mtnn 9,a c6 ph.eu khi pM! Mnl! c6 plliau l!ill (j'au. pilat hanh b6 sung h$ ltli pM! h;inh c6 pllll!u
VOn kMt eila chu s6 hau [lllQ'e gill lhec g,a Irj elm 1,,1!IoCi'a!Iia lrj hQ'p IY ella die 1ili san ma doanh nghi(!p
du'Q'c cae [6 ell",c. ca nMn khac lang, hie •• SaU khl II':' H ttlc khoan !hue pM, flOP (nl!u (6) I,{m quan de.n
elK: hii san dU'\l'c lang, hie •• nay va kMng b6 sung vOn kinh doanh Iii ket qua he,,1 dOng k,nh doanh
CMnh lech tY 9,a h6i (lO'a;ph;;n anh trtm bang ciln <'I6ike loan la cMnh Il!ch Iy g,a hoi (lO'aidanh g,a lai cu6i
ky cua hO<lt(lOng (I~u III >cay(ll,mg COban
te
c6 philiu quy 1;'1
c6 ph,~u dO'Cong t'I pilat Mnh va sau (10mua lar Co phiJouquy (llI\l'C ghi nhoin thea gia lrl
Ihl,lc tt! va (Il117C
