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.
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4. Dg phdng Aau tu tai cfri;h aat han e) - -
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9. Phai
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128.938.680.000
122.032.340.000
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461.545.766.402
436.850.096.408
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436.850.096.408
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9
Qu-Vphr4r tridn kl-roa hoc vd cOng nghO
D - Vdn chii s6 htru
I. Von chri sd htru
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320.000.000.000
320.000.000.000
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3. Vdn kh6c cfra chri s& hfru
4. Cd phidu quy (*)
5. Ch0nh lech ddnh
gi6lai
tii
san
6. Chcnh lQch tf gi6 hdi dodi
7. Qug ddu tuph6t tridn
8.QuI duphbng tii chinh
g.Qtlrklrl"
lhugq:dn chri
sb hfru
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ll.Ngudn vdn ddu tuXDCB
tt.llgudn E n! {tl
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E- Lqi fch cria cd dOng thiiu sd
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258.709.009
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Hdi Phdng, nsdy 20 thdng0T
gi6m tIft
ndm2O15lQ
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Miu sti B0l - DN
Sd23l0 01 khu 97 Bach Dlng - HA Ly - Hdng Bing - Hp
(Ban hanh theo euy6t tlinh s6 l5l2006ieD-BTC
Ngdy 20103/2006 cia BQ Tdi chinh)
BAo cAo KET QUA HoAT DQNG KINH DoATIH HgP NHAT
Qu! 2 niim2015
Lag1qlthu bdn hang "e cung cap
z. Lac Khoj]i{r gliirn tru doanh thu
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d
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o. Doanh thu ho4r dong tii chfnh
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U. Ctu phi b6n hdne
9. Chi phiEran lf doanh nghi-ep
10. t,gr nhuAn thudn rir ho4t dO.ng kinh doanh (30=20+(2l-22)(2s+26))
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v. Lar suy glam tren cO phrj?u (x)
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BAo cAo LuU cHTIYEN rruN TE HOP
ugAr
06 thdng ddu ndm 201 5
WI:
D6ng
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l. Ti€n thu tir bdn hi,ng, cung cdp dich vu vi doanh thu khdc
2. Tidn chi
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tri
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ten
vi
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6. Ti€n thu kh6c
ti
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l. Tidn chi dd mua sim, xiy dwrg TSCD vi c.ic
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2. Ti€n thu rir thanh
3.
vi
nhugng b6n TSCD
TS
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4. Tidn thu hdi cho vay, bdn lai c6c cong cu ng
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24
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l. Ti€n thu til phdt hinh cd phidu, nh6n g6p vdn cta chi sd hfu
2.Ti€n tra lai vdn g6p cho cdc
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5. ].idn tra ng gdc thu€
tii
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chi
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tj
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728.482.890.349
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32
tii
36
chirih
(50=20+30+40)
kj
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174.7E0.7n.7K
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Hdi Phdng, ngay 20 tlulng0T ndm 2015
Ngudi Inp bi€'u
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ngdy 2010312006 cfia BOTdi chinh)
nAN ruuvfr urNH BAo cAo
Ttr nglry: 0ll04l20ts
I.
Diitliim
rAr cHiNH HoP NHAr
D6n
ngiy:
3010612015
hoat dOng cfia doanh nghiQp
L Flinh thrlc s6 htru vdn: Cd phdn
2. Linh vuc kinh doanh: Thuong mai, dich
3. Nginh nghd kinh doanh:
-
-
-
w, sin xu0t
- Dich,ru *u6t nhap kh6u hdng h6a;
- B6n budn thyc phAm, chi ti€t: b6n bu6n thit vd c6c sin phAm tir th!t, b6n bu6n thriy sin, b6n
bu6n rau qu6, b6n"bu6n cd ph€, b6n bu6n chd, b6n bu6n dudng sfia vd c6c s6n phdm sta, b6nh
kgo vd c6c sdn phAm cn6 Uitln ttr ngfr c5c, bQt, tinh bQt, b6n bu6n hqt dua, h4t bi.
In 6n;
- B6n bu6n th6c, ng6 vir c6c lo4i ngfr c6c.kh6c; b6n bu6n h6a vir c6y; B6n budn thric dn vd
nguydn liQu ldm thric 5n cho gia sir-, gia cAm vd thiy sin; B6n buOn hoa h6i kh6, hoa hoe, qu6
kh6, n6m; B6n bu6n hat vimg kh6, hpt lac, h4t d{u xanh, h4t tlQu tuong, h4t
di€u, hat hanh nhdn, ot, h4t mhc ca,h4t d6, hat dd cudi;
Dai li 6 tO vdr xe c6 dQng co kh6c;
Hoat-dqng dlch v9 h6 trg trgc ti6p cho vdn tii tluong sit vd ducrng b0; Vfln tii hdng h6a bdng
duong bQ;
Brln bu6n kim loai vd quAng kim loai;
Khai thfc qudng kim iopi tna. ntOng chria sdt. Chi titit: Khai th6c qu{ng b0 xft, ddng chi,
niken;
vfln tai hdng h6a ven biOn vd vi6n duong; vQn t6i hdng h6a ducrng thiry nQi dia;
Sao ch6p bdn ghi c6c lo4i;
Sdn xuAt tinh Ugt ua c6c sdn ph6m tt tinh bQt; SAn xudt dO 96 xdy dyng; Sdn xu6t bao bi blng
96.
Kho bdi vd luu siir hirne h6a:
Ho4t dQng dich vu h6 tiq trgc ti6p cho vdn tdi iluong thriy; B6c x6p hdng h6a; Dlch vr,r d6ng
g6i;
- V4n tdi hdnh kh6ch bing xe kh6ch nQi tinh, li€n tinh; Vdn tii hdnh kh6ch blng 6 t6 theo tuydn
c6 dinh vd theo hqp d6ng.
- Khaith6c qudng slt;
- SAn *uft *imAng, v6i vi thach cao; sin xu6t thfc dn gia s0c, gia cAm vd thtry sdn;
- Sdn xu6t phan b6n vd hqp ch6t nito.
4. Chu kj'sin xudt, kinh doanh th6ng thudng.
5. D4c didm hoat dong cria doanh nghiep trong n6m tii chinh c6 inh hu6ng ddn 86o c6o tdLi chinh.
6. Cdu tnic doanh nghiOp
- Danh s6ch ci4c c6ng ty con: Cdng ty Cd phdn Quing Binh Cao Blng
- Danh s6ch c6c c6ng ty liOn doanh, liOn kdt;
- Danh s6ch c6c don vi truc thu6c kh6ng c6 tu c6ch ph6p nhin hach todn phu thuOc:
a/ Chi nh6nh C6ng ty CP )SiK Quing Binh
D/c: LO 52A KKT cua khdu Ti Ling, thi trdn Td Ling, huyOn Phuc Hoi, tinh Cao Bang
b/ Chi nhdnh COng ty CP )OiK Quing Binh - Nhd m6y sin xudt NPK
4-
r20O7q
:oNe;
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ilHAPI
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Dlc: X6m 6 Cdng Chanh, xd D6ng Son, huyen Thui'Nguyen, TP Hii Phbng
c/ Chi nh6nh COng ty CP )O{K Quing Binh
D/c: KKT cira khdu Chalo, xd DAn Ho6, huyOn Minh Ho6, tinh Quing Binh
7. TuyOn bd yd khl ning so sdnh thong tin fien 86o c6o tii chinh : Kh6ng so s6nh duoc
Vi quf IIl20l4 chua c6 cty con n6n chua c6 b6o c6o hqp nhdt
il. Ky kd to6n, don vi ti6n tQ sri dung trong k6 to6n
1. Ky kd to6n nrm (bit tldu til ngdy 01/01 kdt thric vdo ngdy 3Ul2)'
2. Dcn vi tidn t0 sit dung trong k0 todn: VND
III. C.hudn muc vh Chd.t0 k6tofn 6p dqng
l. Chd dO kd to6n i{p dung: Quydt dinh I5I2006/QD-BTC ngby 20 thdng 03 nam 20O6 ciua BE TC
2. Tuyen b6 v6 viec tuan rhir chudn muc kd to6n vi che d0 kd to6n
IV. C6c chinh s6ch kd to6n 6p dung (trong trudng hqp doanh nghiOp ho4t ddng li6n tUc)
tai cninn t4p bing ngo4i tQ sang D6ng ViQt Nam (Truong hqp
l - Ng"ve" tar rfruy6n Aoi eal
"ao
d6ng ti6n ghi sd kti to6n kh6cv6i E6ng ViQt Nam)
;. N;;;;"";a"la" al"it rai su6t thuctc"6ai suat hi6u lsc) dirng d0 chi6t kh6u ddng ti€n;
3. Nguy€n tac ghi nhpn ciic kho6n tion vd c6c khodn tuong duong ti6n.
4. Nguy0n t6c k6 to6n c6c khoAn dAu tu tdi chinh
dAu tu kh6c dugc ghi nhpn
ay c[trng kho6n kinh doanh: C6c khodn dAu tu.chimg kho6n vir c6c khoin
tu.
ddu
khodn
c6c
mua
tfieo gi6lua thuc ttl vd c6c chiphi li6n quan dOn giao dich
b) C6; khoin ddu tu ndm giir dtln ngdy d6o han;
c) C6c khoin cho vay;
d) DAu tu vdo c6ng ty con; c0ng ty li6n doanh, li€n k6t;
d) DAu tu vdo c6ng cr,.r v6n c[ra ilon vi kh6c;
.j Ca. phuong nrrap te to6n d6i v6i c6c giao dich kh6c li€n quan d6n dAu tu tdi chinh'
5. Nguy0n tdc kd to6n ng Phii thu
phdng dugc l6p cho
Cfrc khoin pnai inu dugc trinh bdy theo gi6 trl ghi s6 trri cli c6c khoin dg
c6c khoin phdi thu kh6 ddi.
Dg phdng nq ph6i thu kh6 doi the hiQn p.hAn gi6 tri cta c6c khodn ph6i thu md C0ng ty dU
kien kh6ig .'O f.fra ndng thu hdi tai ngdy k6t thirc ki' k6 to6n, trong d6:
Nq phdi thu qud hgn thanh todn:
Mric trich r6p du phong
Tu tr€n 6 th6ng d€n dudi I ndm
Tir 1 nam d6n du6i 2 ndm
Tir 2 ndm ddn dudi 3 ndm
Tir 3 ndm trd l6n
dugc.
SOiang ho4c gi6m
trong
sO
gi|tri
gi6tr\
gi|tri
100% giittri
Nq phdi thu khtic:
Dg phong ng phAi thu kh6 ddi
30%
50o/"
70o/"
du-o.
c trich lap dpa tr0n mtic t6n th6t dW kiOn khOng thu hdi
du tdi khodn dy phdng duoc hach to6n vdo chi phi qu6n
lf
doanh nghiQp
kj.
6. Nguy€n tic ghi nh4n hdng tdn kho:
- Nguy€n t6c ghi nhQn hdng tiin kho: Tinh theo giri gOc
- ehuong pnap tinh gi6 tri hdng t6n kho: Phuong ph6p binh qudn gia quy€n
- Phuong ph6p h4ch to6n hdng t6n kho: K€ khai thudng xuyOn
- Phuong pf'ap tap dg phdng giam gia hdng tdn kho:
t6n thAt do c6c khoin suy
Du phdng .n" rri"g tEn"Lho Euq" trirl' l4p cho phgn gj6
9l kicn bi xdy
"l
ra A6i vOi nguyen v?t
gi6m trong gi6 tri (do gi6m gi6, hu h6ng, kdm'phAm .ftAt, IOi thdi..) c6 thr5
R
N
nii
ry
hing ho6 t6n kho thuQc quyCn so. htu cfia C6ng ty dpa trOn bing chfng hqp li vC
su suy gi6m gi6 tr! t4i ngdy ki5t thfc kj,ktl todn. 56 tang hodc gi6m kho6n dg phdng gi6m giri hdng
tOn kho duoc h4ch to6n vdo gi6 v6n hdng b5n trong kj'.
7. Nguy€n t6c ghi nhdn vdr tttAu t uo TSCD, TSCD thu€ tdi chfnh, b6t dQng sin.dAu tu:
Tii sdn hiru hinh du-o. c ghi nh4n ld tii sdn cO e6n hiru hinh n6u thda mdn d6ng thoi c6c ti€u chuAn
sau: (i) Chac chin thu dugc lgi ich kinh t6 trong tuong lai tir viQc sri dung Gi sin d6; (ii) C6
thdi gian sri dung tr0n I ndm trd lOn; (iii) Nguy0n gi6 tdi s6n ph6i dugc x6c dinh mQt ctich tin
cdy vd c6 g,i6 tri tir 30.000.000 VND tro len.
Tdi sfin cO Ointt hiru hinh dugc trinh bdy theo nguy6n gi6 tru gi6 tri hao mdn lfry kC.
t\guyen gto
Nguyen giitai s6n c6 dinh hiru hinh mua sam bao g6m gi6 mua vi todn bQ c6c chi phf kh6c liOn
quan trgc ti6p d6n viQc clua tiri sin vho tr4ng th6i sin sdng sft dUng.
liQu, thdnh phdm,
Nguy6n gi6 tii sin c6 tlinh hiru hinh do JU ldm, tr,r x6y dpg bao g6m chi phf xdy dtmg, chi phi
sdn xuAt thqc te ph6t sinh cQng chi phf lap dAt ve ch4y thti.
Nguyen gi6 tdi sdn cd dinh hiru hinh mua dudi hinh thirc trao O6i vOi mQt tdi sin c5 dinh hfru
trintr t
hinh nhQn vi,, ho4c gi6 tri hqp ly cria tdi sin dem trao ddi, sau khi di€u chinh c6c khoin ti€n
ho4c tuong duong tiAn tra thdm ho4c thu vA. Nguy€n gi6 tdi sdn c6 dinh hiru hinh mua du6i
hinh thric trao d6i v6i mQt tdi sdn c6 ainn hiru hinh tuong ty, hoflc c6 th€ hinh thinh do dugc
b6n d0 d0i l6y q-uy€n sd hiru mQt tdi sin tuong tp clugc tinh bing gi6 tri cdn lai cria tdi sin c6
dinh dem trao ddi.
Nguy6n gi6 tdi sin c6 dlnh hiru hinh cluoc tdi tro, duoc bi6u t{ng, dugc ghinh4n ban dAu theo
gi6 tii llqp ly ban dAu hofc gi6 tri danh nghia vd c6c chi phi liOn quan tryc tiiip dtin viEc clua tdi
sin vdo trang th6i sin sdng sri'dqng.
C6c chi phf.phdt sinh sau ghi nh4n ban d6u tdi sin c5 einn hfru.hinh clugc ghi tdng nguy6n gi6
c6a tdi sdn n6u c6c chi phi ndy chic chan ldm tdng lgi fch kinh t6 trong tuong lai do sir dyng tdi
sdn d6. C6c chi phf ph6t sinh kh6ng th6a mdn di6u kiQn tr€n dugc ghi nhQn li chi phi s6n xudt,
kinh doanh trong kj'.
Khiiu hao
Tdi sin cO Ainft hfru hinh dugc kh6u hao theo phuong ph6p ducrng thlng dga tr€n thoi gian
hiru dung u6c tinh, cu th€ nhu sau:
56 ndm
Nhir cfa, vdt ki€n trfic
M6y m6c, thi€t bi
Phuong ti€n vAn tdi
05 -15
05 -06
06-10
03-06
Thi6t bi vin phdng
8. Nguy6n tFrck6to6n c6chqp d6ng hcro t6c kinh doanh.
9. Nguy€n t[c kO to6n thu€ TNDN :
Thu€ thu nhQp hiQn hdnh
S5 thu6 hiQn tpi phii tr6 duoc tinh dga trOn thu nhqp chiu thu€ trong ndm. Thu nhdp chiu thu€
kh6c v6'i loi nhudn thuAn ducr. c trinh bdy tr6n b6o c6o ktlt qud ho4t dQng kintr doanh vi thu nhpp chlu
thu€ kirfing bao gdm c6c khodn thu nh4p hay chi phi tinh thu€ hoflc dugc kh6u trir trong c6c n[m kh6c
(bao gdm-c6 l6.Lang sang, n6u c6) vi ngoei rr khdng bao g6m c6c chi ti€u kh6ng chlu thu6 ho[c
kh6ns duoc khiu trir.
Vi€c x6c dinh thuti thu nhdp cfia Cdng ty cdn cri vdo cr4c quy dinh hiQn hdnh v0 thu6. Tuy
nhi€n, nhirng quy dinh ndy thay dOi theo trmg thdi kj vn viQc x6c dlnh sau cing vd thu6 thu nhdp
doanh nghiQp tiry thu6c vdo k6t qud ki€m tra cia co quan thu€ c6 thdm quyOn.
fhue khdc
C6c loai thutl kh6c cfu-o. c 6p dgng theo c6c lu$t thu6 hien hdnh t4i Vi€t Nam
10. Nguy€n t6c k6 torin chi phi tr6 tru6c:
Chi phi trd tru6c bao gdm c6c chi phf tri tru6c ngdn han holc chi phi tri tru6c ddi h4n trdn
bAng cdn A6it6 toiln vi dugc ph6n b6 trong khoing thdi gian trd tru6c cira chi phi tuong img vdi c6c
lqi fch kinh td dugc t4o ra tir c6c chi phi ndy.
I l. Njuy6n t6c k€ toiin no phAi trd:
C6c khodn phAi trd vd chi phi trich trudc dugc ghi nh4n cho s6 ti€n phii trd trong tuong lai li€n quan
ddn hdng h6a vd dich vU tld nhdn duo. c kh6ng phu thuQc vdo vi6c C6ng ty dd nhdn duoc h6a don cira
nhd cung c6p.hay chua.
12. Nguy6n t[c ghi nhdn vay yd ng phii trd thu€ tdi chfnh:
13. Nguy€n tdc ghi nh{n vd v6n h6a c6c khodn chi phi di vay:
14. Nguy€n thc ghi nhdn chi phi phdi tr6:
C6c kho6n phii tr6 dugc ghi nhdn cho sO ti€n phdi trd trong tuong lai li6n quan dtin hdng h6a vd dlch
vu dd nhin clucy. c kh6ng php thuQc vio vi6c Cdng ty il6 nhf,n duo. c h6a ctcrn cfia nhd cung cip hay
chua .
15. Nguy0n tac vd phucrng ph6p ghi nhfln c6c khoin dg phdng phAi tr6.
C6c kho6n dy phdng dugc ghi nhdn khi th6a mdn c6c di€u ki6n sau: (i) Cdng ty c6 nghia vu
no. hiQn tai do ktit qud tt m6t sg ki0n dd xity ra; (ii) Sg giAm s0t ve nhirng loi ich kinh til c6 thd xity ra
d6n d€n vi€c 1,€u cAu phdi thanh to6n nghia vu ng; vd (iii) COng ty c6 th€ dua ra dugc mQt u6c tinh
d6ng tin c{y y€ gi6 tr! crira nghTa vu no d6.
16. Nguy€n tac ghi nh{n doanh thu:
Doanh thu dugc ghi nhnn khi Cdng ty c6 khi ndng nhdn cluoc c6c lgi ich kinh t6 c6 th6 x6c
dinh duoc mdt c6ch chac chan. Doanh thu dugc x6c dinh theo gi6 tri hqp l;f cria c6c khodn dd thu
hodc sE thu dugc sau khi trir di c6c khoin chi€t kh6u thuong mai, gi6m gi6 hdng b6n vd hdng brin bi
trd Iai.
Doanh thu bdn hdng
Doanh thu b6n hing dugc ghi nhpn khi d6ng thoi th6a mdn t6t ctt citc diOu kiQn sau: (i) C6ng
ty dd chuy€n giao phAn lcrn rti ro vd lgi ich gdn li6n v6i quy€n so hiru sdn phAm ho{c hdng h6a cho
nguni mua; (ii) C6ng ty kh6ng cdn nim giir quy6n quin l;f hing h6a nhunguoi sd hfru hdng h6a hodc
quy€n ki6m so6t hdng h6a; (iii) Doanh thu dugc x6c dinh tuong OOi cnac chin; (iv) C6ng ty dd thu
duo-c hodc sd thu duoc loi ich kinh t€ tir giao dlch b6n hdng; vd (v) Chi phf li€n quan d6n giao dich
b6n hdng c6 th€ x6c dinh dugc.
Doanh thu cung ciip ctlch
vqt
Doanh thu cia giao dich vC cung c6p dich vu duoc ghi ntrQn khi kOt qud c0a giao dlch d6
duo. c x6c dlnh mQt c6ch tl6ng tin cdy. K6t qui cfia giao dlch cung c6p dlch 4r ilugc x6c dinh khi thoa
mdn tdt cA cAc diOu kiQn sau: (i) Doanh thu dugc xdc dinh tuong dOi chdc chdn; (ii) Cdng ty c6 khA
ndng thu dugc lgi ich kinh t6 tu giao dich cung c6p dich vu d6; (iii) PhAn c6ng vi€c cld hodn thirnh vdo
ngdy l4p Bdng CAn a6i fe to6n c6 th6 x6c ctinh duqc; vd (iv) Chi phi ph6t sinh cho giao dlch vd chi
phi de hodn thdnh giao dich crng c6p dich vu do c6 th6 x6c dinh dugc
t
cr
)(UAT
N
Doanh thu
tt tiin tdi, tiin bdn quyin, cd nhc vd tqi nhuQn ttwqc chia
Doanh thu ph6t sinh tu ti6n l6i, ti€n bdn quy€n, c6 tirc vd lgi nhu6n dugc chia cria Cdng ty
dugc ghi nh{n khi th6a mdn d6ng thdi cric di6u kiQn sau: (i) Cdng ty c6 khi ndng thu dugc lgi fch
kinh t€ tir giao dich d6; vd (ii) Doanh thu dugc x6c dinh tuong ttdi chac chin.
17. Nguydn tac ghi nhdn tri{i phi€u chuytin <16i
18. Nguy0n tdc ghi nhfln v6n chri so hiru:
- I..{euy6n tac ghi nhdn vdn g6p c0a chfi so hfru, th{ng du v6n c6 phAn, quy€n chgn tr6i phii5u chuy6n
cl6i, vdn kh6c cria chri scr hfru.
- V5n'dAu tu cria chri s0 hiru du-o. c ghi nh$n theo s6 v5n thr,rc g6p cria ch0 sd hiru.
- Thpng du v6n c6 phAn dugc ghi nhfln theo s6 ch€nh lQch gifra gi6 thgc tO phrit hdnh vd mQnh gi6 c6
phi6u khi phrlt hdnh cd phitiu b6 sung ho{c tai phr{t hdnh cd phitiu qu}.
- C6 phitiu qu! duo. c ghi nh4n theo gi6 tr! thgc t6 vd trir vdo v6n chri sd hiru. C6ng ty khOng ghi nhfln
c6c khoin lAi, 16 khi mua, bin, phtt hdnh hoflc hriy c6 phi6u qu].
- Lgi nhu4n sau thu6 chua phdn ptr6i ta sO tqi nhu$n tir c6c ho4t dQng cria COng ty sau khi tru c6c
khodn cli€u chinh do 6p Oung nOi t6 thay dOi cninh s6ch k6 toiin vd diAu chinh h6i t6 sai s6t trong y6u
ctta c6c ndm tru6c.
- Nguy6n tac ghi nhdn chdnh lQch d6nh gi6 lai tdi sin:
- Nguy0n tdc ghi nhdn chOnh lech t)i gi6.
- Nguydn tac ghi nhQn lgi nhuQn chua phdn ph6i.
19. Nguy0n tdc vd phuong ph6p ghi nhQn doanh thu:
- Doanh thu b6n hirng:
- Doanh thu cung c6p dich vu:
- Doanh thu hoat dQng tdi chinh:
- Doanh thu hgp d6ng xdy dUng:
- Thu nhip kh6c
20 Nguy0n tilck).toin c6c kh.o6n gi6m trir doanh thu
21. Nguy0n tdc k€ to6n gi6 vdn hdng b6n.
22. Nguy€n tac k0 to6n chi phi tdi chinh.
23. Nguy6n tdc kd to6n chi phf brin hdng, chiphi qu6n.l;i doanh nghiQp.
24. Nguy€n tic vd phuong ph6p ghi nhfln chi phi thud thu nh$p doanh nghiQp hiQn hdnh, chi phi thuO
thu nhdp doanh nghiQp hodn lai.
25. Circ nguyOn tdc vd phuong ph6p kil to6n kh6c.
l. Nguyen t6c chuydn Adl g6o ci{o tii chinh lflp bang ngoai t€ sang Ddng ViOt Nam (Trudng hqp tl6ng
tidn ghi s
chfnh ti ddng ngoai t0 sang Ddng ViOt Nam.
2. C6,c loai ty gi6 hdi do6i 6p dung trong kd todn.
3. Nguyen thc xdc dinh lai sudt thuc td Qai sudt hiOu luc) dDng dd chidt khdu ddng tidn.
4. NguyOn tic ghi nhAn c6c khoin tidn vd c6c khoin tuong duong ti
5. Nguy0n tdc kd to6n cdc khoin ddu tu tii chinh
a) Chfng khodn kinh doanh;
b) Cdc khoin ddu tu nim gifr ddn ngiy d6o han;
c) Ci{c khoin cho vay;
d) Ddu tu vho c6ng ty con; cdng ty 1i0n doanh, li€n kdt;
d) Ddu tu vho cdng cu vdn cfia don vi kh6c;
e) Cdc phuong ph6p kd to6n ddi v6i c6c giao dich kh6c liOn quan ddn ddu tu tdi chfnh.
6. Nguy6n t6c kd toi{n no phii thu
7. NguyOn tic ghi nhdn hdng tdn kho:
- Nguy0n tic ghi nhAn hhng tdn kho;
a-
l0?t[
G
jpn,
NH[I
rtud,
1tret
- Phuong ph6p tinh gi6 tri hing tdn kho;
- Phuong phdp hach to6n hing tdn kho;
- Phuong phdp lep du phbng giem gi6 hing tdn kho.
8. Nguy0n tic ghi nhdn vi c6c khdu hao TSCD, TSCD thu0 tii chinh, bi't d6ng sin ddu tu:
9. Nguy0n tic kd tofncdc hqp ddng hqp t6c kinh doanh.
10. NguyOn tickd, to6n thudTNDN hodn lai.
11. Nguy0n tic kd todn chi phf tri trudc.
12. NguyOn tic kd to6n no phii tri.
13. Nguy0n tic ghi nhan vay vi no phii tri thue Ai chinh.
14. NguyOn t6c ghi nh0n vi vdn h6a cdc khoin chi ph( di vay.
15. Nguy6n tic ghi nhdn chi phi phii tri.
16. NguyOn tic vd phuong ph6p ghi nhin ci{c khoin dr; phdng phii tra.
17. NguyOn tic ghi nhAn doanh thu chua thuc hiQn.
18. Nguy0n tic ghi nhAn tr6i phidu chuydn ddi.
19. Nguy€n t6c ghi nhAn vOn chir s6 h[u:
- Nguy0n t6c ghi nhAn vdn g6p cria chfi sd hfru, thlng du vdn cd phdn, quydn cho:r trdi phidu chuydn
ddi. vdn khdc cria chfi s6 hfru.
- NguyOn tic ghi nh0n chOnh lOch ddnh gi6lqi tdi sin.
- NguyOn tic ghi nhfln chOnh lQch ty gir4.
- NguyOn t6c ghi nh5n loi nhu6n chua phin phdi.
20. Nguy€n t6c vi phuong phrdp ghi nhdn doanh thu:
- Doanh thu b6n hdng;
- Doanh thu cung cdp dich vu;
- Doanh thu hoat dQng tli chfnh;
- Doanh thu hqp ddng xdy dUne.
- Thu nhflp kh6c
21. NguyOn tic kdto6n c6c khoin giim trt doanh thu
22. Nguy0n tic kdtoi{n gii{ vdn hdng bi4n.
23. Nguy0n t6c kO to6n chi phf tdi chinh.
24. Nguy0n t6c k0 to6n chi phi b6n hdng, chi phi quin lf doanh nghiQp.
25. Nguy0n tic vi phuong phdp ghi nhdn chi phi thud thu nhdp doanh nghiep hiOn hinh, chi phf thud
thu nhdp doanh nghiOp hodn lai.
26. Cdc nguyOn tic vi phuong ph6p kd toi{n khdc.
27. Ve vi0c lAp BCTC quf vd BCTC b6n niOn, th6ng tu75l2}l5lfl-BTC ngiy 18l}5l2}l5 sta ddi bd
sung Didu 128 Th6ng ut2O)l2Ol4[fT-BTC ngdy 22/12/2014 c6 quy dinh:
- Doanh nghiOp duo. c phdp ldp b6o c6o tdi chinh gifra niOn dO ndm 2015 theo quy dinh tai Quydt dinh
sd 1 5/2006/QD-BTC ngiry 2o lo3 12006.
V. C6c chinh s6ch kd to6n 6p dung (trong trudng hqp doanh nghiQp khOng d6p fmg gii itinh
hoat dong liOn tuc)
I. C6 tdi ph&n loai thi sin ddi han vi no phii tri ddi han thinh ng6n han kh6ng?
2. Nguy0n tic xdc dinh gi6 t4 tung loai tdi sin vd ng phii tri (theo gi6 t4 thudn c6 thd thqc hiQn du-d. c,
gii{ tri c6 thd thu hdi, gil, t4 hqp ly, gi6 tri hion tai, gid hiOn hdnh...)
3. Nguy0n tic xfr lf tii chinh ddi v6i:
- Cdc khoin du phbng;
- Ch0nh l6ch d6nh gir{ lai tdi sin vd chOnh l€ch tj' gi6 (cbn dang phin 6nh trOn Bing cdn d6i kd to6n ndu c6).
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