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CONG TY
PHAN KHoANG SAN vA IlT VISACO·
Ilia chi: So 5 Than Canh Phuc, Q. Hai Chao, TP Ilit Ning
MST: 0400577169
ĈOÀN
NGUYӈN
MINH HUY
Digitally signed
by ĈOÀN
NGUYӈN MINH
HUY
DN: cn=ĈOÀN
NGUYӈN MINH
HUY c=VN l=Hҧi
Châu o=CÔNG
TY CӘ PHҪN
KHOÁNG SҦN
VÀ ĈҪU TѬ
VISACO
ou=Phòng Công
Bӕ Thông Tin
Reason: I am the
author of this
document
Location:
Date:
2015-04-24
10:10+07:00
.........***
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pHAN KHoANG SAN vA DAu TIT VISACO
S6 05 Than Canh Phuc, P.Hoa CUOng Bac, Q.Hai Chau, TP Da N~ng
CONG TY
BANG CAN DOl
BAo cAo TAl CHiNH
Cho
ICE ToAN
GIUA NIEN
IcY kS toan kSt thuc ngay 31/03/2015
DO
Tai ngay 31 thang 03 nam 2015
D071 vi tinh: VND
TMSAN
A-
TAl SAN NGAN IL:\N
I.Ti~n va cac khoiin tuong diroug ti~n
Thuyet
minh
sa d§u nam
S8 eu8i ky
100
81,391,244,233
60,884,433,492
110
4,250,928,358
5,806,157,469
4,250,928,358
5,806,157,469
0
-
0
-
l.Ti@n
111
2. Cac khoan nrong duong ti@n
112
II. Cac khoan d§U ttl"tai chinh ng~n han
120
V.OI
V.02
1. f)~u tu ngan han
121
0
-
2. DIJ phong giarn gia a~utu ngan han (*) (2)
129
0
-
3. D~u tir nam gifr dSn ngay dao han
123
0
Ill. Cac khoiin phai thu ng~n han
130
49,372,290,492
31,658,156,301
1. Phai thu ngan han khach hang
131
21,150,400,303
12,984,629,309
2. Phai tra ngiroi ban ngan han
132
10,932,852,493
9,599,259,373
3. Phai thu nQibQng~n han
133
16,955,992,009
-
4. Phai thu thea tiSn dQkS hoach h.dong xay dung
134
5. Phai thu v@eho nay ngan han
135
6. Du phong phai thu ngan han kh6 doi (*)
137
7. Tai san thieu cho xu Iy
139
0
V.03
0
-
9,074,267,619
0
V.03
333,045,687
-
25,865,184,340
14,851,479,720
25,865,184,340
14,851,479,720
IV. Hang tAn kho
140
1. Hang tbn kho
141
2. DIJ phong giam gia hang tbn kho (*)
149
-
-
150
1,902,841,043
8,568,640,002
1. Chi phi tra tnroc ngan han
151
810,267,160
695,475,651
2. ThuS GTGT dircc khau tnr
152
1,092,573,883
-
3. ThuS va cac khoan khac phai thu NM ruroc
153
0
-
4. Giao dich mua ban Iai trai phieu ehinh phu
154
5. Tai san ng~n han khac
155
V. Tai san ng~n han khac
,
Mas8
V.04
V.05
0
0
7,873,164,351
TAl SAN
Miisa
Thuy~t
minh
sa euai
ky
s6 diu nam
B-TAISANDAI~
200
32,893,035,666
28,831,011,121
1- Cac khoan phai thu dai han
210
170608044
170,608,044
1. Phai thu dai han cua khach bang
211
-
-
2. Tra truce ngiroi ban dai han
212
-
-
213
0
-
-
-
-
-
3. V6n kinh doanh
a dan
vi true thuoc
4. Phai thu dai han n9i b9
214
5. Phai thu v€ cho vay dai han
215
6. Phai thu dai han khac
216
7. Dir phong phai thu dai han kho doi (*)
219
0
-
220
23,772,427,622
19,710,403,077
23,772,427,622
19,710,403,077
n. Tai san ea djnh
1. Tai san c5 dinh htru hinh
221
V.06
V.07
V.08
170608044
170,608,044
- Nguyen gia
222
32,081,793,010
27,472,702,101
- Gia tri hao man luy k~ (*)
223
(8,309,365,388)
(7,762,299,024)
2. Tai san c5 dinh thue tai chfnh
224
V.09
0
-
- Nguyen gia
225
0
-
- Gia tri hao man luy k~ (*)
226
0
-
0
-
3. Tai san c5 djnh vo hinh
227
V.10
- Nguyen gia
228
0
-
- Gia tri hao man Iuy k~ (*)
229
0
-
In. B~t dQng san diu
- Nguyen gia
241
-
- Gia tr] hao man luy k~ (*)
242
-
-
8,950,000,000
8,950,000,000
ttl"
IV. Cac khoan diu ttl"tal chinh dai han
240
250
V.12
V.13
-
I. f)~u tu vao cong ty can
251
2. f)~u ttr vao cong ty lien k~t, lien doanh
252
3. f)~u tir gop v5n vao dan vi khac
253
-
4. DI,Iphong giam gia diu tir tai chinh dai han (*)
254
-
5. D~u nr narn gifr d~n ngay dao han
255
-
V. Tai san dai han khac
-
-
8,950,000,000
260
8,950,000,000
-
-
1. Chi phi tra tnroc dai han
261
V.14
°-
°-
2. Tai san thu~ thu nhap hoan lai
262
V.2!
-
-
3. Thi~t bi, V?t tu, phu tung thay th~ dai han
263
0
4. Tai san dai han khac
268
0
0
270
114228422792899
89271524442613
TONG CQNG TAl sAN
pHAN KHoANG
sAN VA DAu 'rtr VISACO
S6 05 Than C3nh PMc, P.Hoa Cirong B~c, Q.Hai Chau, TP Da N~ng
CONG TY co
BAo cAo TAl cHiNH
Cho IcY k€ toan k€t thuc ngay 31/03/2015
BANG CAN BOI KIt ToAN GIU A NIEN BO (Ti~p theo)
n.i ngay 31 thang 03 nam 2015
Don vi tinh: VND
NGUONVON
Mas8
Thuyet
minh
S8 cu8i
ky
S8 dfiu nam
A - N(/ PHA.I TRA
300
50,707,850,211
28,666,975,480
I. NQ·ng5n han
310
50,707,850,211
28,666,975,480
I. Phai tra nguoi ban
311
13,557,878,296
7,249,224,666
2. Nguoi mua tra ti~n tnroc ngan han
312
20,893,947,118
7,664,668,297
3. Thu€ va cac khoan phai nQPNha mroc
313
3,230,394,935
2,836,699,513
4. Phai tra ngtroi lao oQng
314
0
-
5. Chi phi phai tra ng~n han
315
0
-
6. Phai tra nQibQngan han
316
0
-
7. Phai tra thea ti~n oQk~ hoach hop d6ng xay dung
317
0
-
8. Doanh thu chua thuc hien ngan han
318
V.18
0
0
9. Phai tra ngan han khac
319
V.18
162,512,017
296,265,159
10. Vay va no thue tai chinh ngan han
320
V.15
12,775,000,000
10,485,000,000
11. DI,fphong phai tra ngan han
321
0
-
12. Quy khen thuong phuc loi
322
88,117,845
135,117,845
13. Quy binh 6n gia
323
0
0
14. Giao dich mua ban lai trai phieu chinh phu
431
0
0
330
-
-
I. Phai tra ngiroi bin dai han
331
-
-
2. Nguoi mua tra ti~n truce dai han
332
-
-
3. Chi phi tra truce dai han
333
-
-
4. Phai tra nQib9 v~ v6n kinh doanh
334
V.20
-
-
5.Phai tra dai han nQi bQ
335
V.21
-
-
6. Doanh thu chua thirc hien dai han
336
-
-
7. Phai tra dai han khac
337
8. Vay va no thue tai chinh dai han
338
9. Trai phieu chuyen 06i
339
10. C6 phieu uu dai
340
II. Thu~ thu nhap hoan lai phai tra
341
12.DI,fphong phai tra dai han
342
13. Quy phat tri€n khoa h9C va cong nghe
343
-
-
400
63,576,429,688
61,048,469,133
63,576,429,688
61,048,469,133
54,000,000,000
54,000,000,000
II. NQ·d?ti han
B - VON CHU
so Him
1. V8n chu so·hilu
1. V6n g6p chu sa hilu
410
411
V.16
V.17
V.19
-
V.22
- C6 phieu ph6 thong c6 quyen bieu quyet
411A
0
-
- C6 phieu
411B
0
-
Uti oa:i
Mas8
NGUONVON
Thuyet
minh
S8 dau nam
S8 cu8i ky
2. Thang dir v6n c6 phan
412
0
-
3. Quyen chon chuyen d6i trai phieu
413
0
-
4. V6n khac cua chu sa htru
414
0
-
5. C6 phieu quy (*)
415
0
405,353,535
6. Chenh l~ch danh gia lai tai san
416
0
0
7. Chenh lech tY gia h6i doai
417
0
-
8. Quy d~u tu phat tri~n
418
405,353,535
9. Quy h6 tro s~p xep doanh nghiep
419
0
10. Quy khac thuoc v6n chu so hfru
420
0
11. Lei nhuan sau thuS chua phiin phoi
421
9,171,076,153
6,643,115,598
421A
178,653,776
178,653,776
- LNST chua phiin ph6i ky nay
42IB
8,992,422,377
6,464,461,822
12. Nguon v6n d~u nr XDCB
422
0
-
II. Ngu&n kinb phi va quy khac
430
-
-
-
-
-
-
- LNST chua phan ph6i lUy kSaSn cuoi
kY truce
I. Nguon kinh phi
432
2. Nguon kinh phi da hinh thanh TSCf)
433
TONG NGUON VON
440
V.23
114228422792899
89271524442613
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vA
DAu nJ'VISACO
S6 05 Than Canh Phuc, P .Hoa Cirong Bac, Q.Hai CMu, TP Da Nfu1g
CONG TY co
PHAN KHOA.NG SAN
BAO CAO TAl CHiNH
Cho ky k~ toan k~t thuc ngay 31/03/2015
BAN THVYET MINH BAo cAo TAl CHiNH
Quy I narn 2015
11-
D~C DIEM HO~T DONG CVA DOANH NGHrt::P
Hinh thuc
hiru vBn
Cong ty c6 phan khoang san va dfiu ill Visaco duoc thanh I~p va hoat dQng thea Giay chirng nhan dang IcY kinh
doanh s6 0400577169 do Sa K~ hoach va Dfiu illTP Da Nfu1g dp ngay 14 thang 06 narn 2007 va duoc dang IcY
thay d6i lfin thir 14 van ngay 18 thang 06 nam 2014
Tn,1 chinh cua Cong ty tai S5 05 Than Canh Phuc, Phuo-ng Hoa Cuong B~c, Quan HiE Chau, TP Da Nfu1g
V6n di~u I~:
54.000.000.000 d6ng (Nam rmroi b5n 15' d6ng)
Linh vue kinh doanh
Linh vue hoat dQng kinh doanh chinh cua Cong ty la khai thac da va xay dung
Nganh ngh~ kinh doanb
Ho~t dQng cua Cong ty la:
Khai thac va ch~ bi~n khoang san, san xuat san pham til' ch5.t khoang phi kim loai khac, san xuat v~t lieu
xay dung (san xu5.t trong khu cong nghiep);
so'
sa
23-
Xay dung nha cac loai: Xay dung cac cong trinh dan dung, cong nghiep, dfiu ill ha tfing khu do thi, khu
cong nghiep, khu du lich, khu dan cir; Xay dung cong trlnh ky thuat dan dung khac: Xay dung cac cong
trinh giao thong, thuy loi, thuy di~n, ben cang, cong trinh ky thuat ha tfing khu do thi, khu cong nghiep, khu
dan cu, khu du ljch; Xay dung cong trinh ky thuat dan dung khac;
Chuan b] mat bang; V~n tai hang hoa bang duong bi;>;Ban le 0 to con (loai 12 ch6 tro xuong); Giao due
ngh~ nghiep; Ban buon v~t lieu, thi€t bi l~p d1;itkhac trong xay dung; Xay dung cong trlnh dirong s~t va
duong bi;>;Pha dO';
IN
Ban buon 0 to va xe c6 di;>ngca khac; Ban buon may moe, thiet bi va phu tung may khac; Cho thue xe co
di;>ngco; Cho thue may moe, thiet bi va d6 dung hiru hinh khac; Ban buon kim loai va quang kim Ioai;
11
Trong rung va cham soc rung
L~p d~t M thong dien
llKY KE TOA.N, DON VI TIEN T~ sir DVNG TRONG ICE TOA.N
1Ky k~ toan nam
Nam tai chinh cua Cong ty b~t dfiu tir ngay 01/01 va k~t thuc van ngay 31112hang nam.
2DO'n vi Sll'dl}ng trong k~ toan
Dan vi ti~n t~ su d\lng trong ghi chep k€ tmin va l~p bao cao tai chinh la D6ng Vi~t nam, IcY hi~u 1a "VND".
Cac nghi~p vv kinh t€ pMt sinh b~ng ngo~i t~ duqc quy d6i fa VND thea 15' gia thlfc t~ cua ngan hang giao dich
t~i tho'i di~m phM sinh nghi~p vv'
111- CHUAN M1jC vA CHE DO ICE TOA.N AP DVNG
1Cb~ dQ k~ toan ap dl}Dg
Cong ty ap d\lng Ch~ di;>k~ toan doanh nghi~p ban hanh thea Quy€t dinh s5 15/2006/QD-BTC ngay 20103/2006
cila BQ Tai chinh, cac thOng tu v~ vi~c hu6ng d~n, sua d6i, b6 sung Ch~ dQ k€ toan doanh nghi~p va cac quy€t
dinh ban hanh chu~ ffi\l'Ck~ toan Vi~t Nam, cae van bang hu6ng d~ Chu~ mlJc do NM nuac ban hanh
2-
Tuyen
bB v~ vi~c tuaD thu
Chufln ml}'ck~ toan va Cb~ dQ k~ toan
Ban Giam d5c Cong ty dam bao dfi tuan thli yeu cfiu cua Ch~ dQ k~ toan, cac Chu~n mlJc k~ to an Vi~t Nam va
cac van ban hu6ng d~n ch€ dQ, chu~n mlJc k~ toan do BQ Tai chinh ban hanh trong vi~c I~p Bao cao tai chfnh.
3-
-
01
B1nb thu'c k~ toaD ap dl}ng
)F
,1'
Di
,
/-
Cong ty ap dung hinh thirc k~ toan: Nhat ky chung
IV1-
cAc cHiNH SACH KE ToAN
Co' sO'I~p bao cao tai chfnh
AP Dl)NG
Bao cao tai chinh diroc l~p va trinh bay dira tren cac nguyen t~c va phuong phap k~ roan co ban: co sa d6n tich,
hoat a9ng lien tuc, gia g6c, phu hop, th~o trong, trong y~u, bu tnr va c6 th~ so sanh. Bao cao tai chinh kern thea
khong nbfun phan anh tinh hinh
2-
Nguyen t~c ghi ob~n cac khoan ti~o va cac khoan tuong duong ti~o
Ti~n va cac khoan nrong duong ti~n g6m: ti~n mat, ti~n giri ngan hang, tien dang chuyen va cac khoan dftu tu
ngan han khong qua 03 thang c6 kha nang chuyen a6i d~ dang thanh ti~n va khong c6 nhieu rui 1'0 trong chuyen
a6i thanh ti~n k~ tir ngay mua khoan aftu
Cac nghiep vu kinh t~ phat sinh bang ngoai t~ diroc quy a6i ra VND thea tY gia thirc t~ cua ngan hang giao dich
tai thai ai~m phat sinh nghiep V1,I. Toan b9 chenh lech tY gia h6i doai phat sinh trong kY cua heat d(>ngsan xU:1t
kinh doanh, k~ ca heat a9ng a~u t
3-
Tai thai ai~m cu6i nam tai chinh cac khoan muc tien e6 g6c ngoai t~ duoc quy a6i thea tY gia mua cua ngan
hang giao dich. Chenh Iech tY gia thirc t~ phat sinh kY va chenh lech tY gia do danh gia lai s6 dir cac khoan muc
tien t~ tai thai ai~m cuoi narn duoc k
Nguyen t~c ghi nh~n hang tan kho
Nguyen
lac ghi nh(1n hang tan kho
Hang t60 kho diroc xac dinh tren co sa gia goc. Truong hop gia tri thuan c6 th~ thuc hien duoc thap hon gia
g6c thi tfnh theo gia tri thuan c6 th~ thirc hien diroc. Gia g6c hang ton kho bao gom: chi phi mua, chi phi che
bi~n va chi phi lien quan tnrc ti~p kh
-
ii
Gia g6e cua hang t6n kho mua ngoai bao gem gia mua, cae lo~i thu~ khOng all'Q'choall l?i, chi phi v?n chlly~n,
b6e x~p, bao quan trong qua trinh mua hang va cac chi phi khac lien quan tl'lfc ti~p d~n vi~c mua hang t6n kho.
Chi phi san xlI:1tkinh doanh da dang cu6i kY auqc xac djnh theo phuo'ng phap chi phi trlfc ti~p.
Phu'O'l1gpluip tfnh giti tri hang tan klto
Gia trj hang t6n khi cu6i kY aUQ"cxac ajnh theo phuong phap binh quan gia qlly~n.
Phu'O'ngplztip /z(lclt lo(in luing tan kilO
Cong ty ap d1,lngphuong phap ke khai thuang xuyen a€ b~ch toan hang t6n kho.
4-
Nguyen t~c ghi oh~n va kh§u bao TSCD va b§t dQog sao dfiu tu·
Nguyen t~c ghi oh~o TSCD (hu'u hlob, vo blnh, tbue tai chinh)
Nguyen gia TSC£) M'u hinh auqe ghi nh~ thea gia g6c va cac chi phi kMc (v~n chuy~n, l~p a~t, ch?y thti ... )
c6 lien quao trlfc ti~p a~n vi~c aua TSC£) vao vj tri s~n sang sti d1,lng.
Phll'o'og phap kh§u h
56-
nli san
S6 nam kh5u hao
Nha ctia v~t ki~n truc
10 - 35
May m6c thi~t bi
06 - 10
Phuang ti~n v~n tai
06 - 10
Thi~t bi, d1,logel}quan ly
06 - 10
Nguyen t~c ghi oh~n va kh5u bao b§t dQog san oilu tll'
Nguyen t~c ghi nh~n cac khoan oilu tll' tai chinh
Cac khoan aftu tu vao cong ty con, cong ty lien k~t, v6n gop vao co sa kinh doanh a6ng ki€m soM;
i
7-
Cac khoan d~u nr clnrng khoan ngan han;
Cac khoan d~u nr ngan han, dai han khac;
Phuong phap I~p dir phong giam gia d~u nr ngan han, dai han.
Nguyen t~c ghi nh~n va van hoa cac khoan chi phi di vay
Chi phi di yay duoc ghi nhan vao chi phi san xu~t kinh doanh phat sinh
tnr chi phi di yay lien quan true ti~p
d~n viec d~u nr xay dung hoac san xu~t tai san d6 dang duoc tinh vao gia tri tai san do (dtroc v6n hoa), bao gom
cac khoan lai tien yay, phan b6 c
8-
9-
Nguyen t~c ghi nh~n va van hoa cac khoan chi phi khac
Chi phi tra truce ngan han: La cac loai chi phi tra tnroc chi lien quan d~n nam tai chinh hien tai thi duoc ghi
nhan vao chi phi hoat d9ng san xuat kinh doanh trong nam tai chinh.
Chi phi tra tnroc dai han: La cac loai chi phi thirc t~ da phat sinh nhung c6 lien quan d~n k~t qua hoat d9ng san
xu~t kinh doanh cua nhi~u nien d9 k€ toan, bao gom:
Chi phi nghien ciru trien khai khong du tieu chuan ghi nhan TSCf) vo hinh.
Chi phi sua chua van phong, thue nha,
Cong cu dung cu c6 gill.tri 16nxu~t dung.
Cong ty tinh va phan b6 chi phi tra truce dai han vao chi phi san xu~t kinh doanh can cir vao tinh chat, mire dQ
nrng loai chi phi d€ chon phirong phap va tieu thirc phan b6 tir 02 d€n 03 nam.
Nguyen t~c ghi nh~n chi phi phai tra
Chi phi phai tra: La cac khoan chi phi thirc t€ chua phat sinh nhung duoc trich truce vao chi phi san xu~t kinh
doanh tren co s6 dam bao nguyen t~c phu hop gilra doanh thu va chi phi. Khi cac khoan chi phi do phat sinh,
n~u c6 chenh lech voi s6 da trich, k~
Lai yay phai tra
10-
Chi phi v~t Jieu, nhan cong.
Nguyen t~c va phuong phap ghi nh~n cac khoan dl! phong phai tra
Cac khoan phai tra nguoi ban, phai tra n9i bQ,phai tra khac, khoan yay tai thai di€m bao cao, neu:
C6 thoi han thanh toan du6i 0] nam dU'qcpMn lo~i la Nq ng~n h~n;
C6 thai h~n thanh toan tren 01 nam duqc phan lo~i la Nq dai h~n;
j
C
I'
f)6i v6i khoan nq phai tra nguo'i ban, Cong ty wa thea d5i cong nq thea dich danh nguc)'iban vU'athea d5i cong
nq thee cac Chll nhi~m cong trinh va cac cong trinh g~ li~n v6i tung Chll nhi~m. Cu6i nam tai chinh, Cong ty
chi thlJc hi~n d6i chi~u cong nq n9i bQ
11-
Nguyen t~c ghi nh~n van chii so' hu'u
V6n d~u tu clla chll s6 hfru la v6n clla chu doanh nghi~p, cac c6 dong duqc ghi nh~n thee s6 v6n thlJc g6p clla
cac chu s6 hfi"u.
Th~ng du v6n c6 ph~n la phfrn chenh I~ch gili-am~nh gia c6 phi€u phM Mnh v6i gia thvc t~ pMt Mnh.
Lqi nhu~n sau thu€ chua phan ph6i la s6 lqi nhu~n cac ho;;ttd(>ngkinh doanh clla Cong ty sau khi tru' di cac
khoan di~u chinh do ap dl}ng h6i t6 thay d6i chinh sach k~ toan, di~u chinh h6i t6 sai s6t tr9ng y~u cua cac nam
tru6c va di~u chinh thea cac quy d
Nguyen t~c va phU'o'ng phap ghi nh~n doanh thu
Doanh thu ban himg
Doanh thu ban hang duqc ghi nh~n khi d6ng thCrith6a man cac di~u ki~n sau:
Phin Ian rui ro va Iqi lch g~n li~n v6i quy~n s6 huu san ph~m ho~c hang hoa da duqc chuy€n giao cho
nguai mua;
Cong ty khong con n~m gifr quy~n quan Iy hang hoa nhu nguai s6 huu hang hoa ho~c quy~n ki€m soat
hang hoa;
Doanh thu duqc xac dinh ttrO'ngd6i ch~c ch~;
Cong ty da thu duqc ho~c se thu duqc lqi ich kinh t€ tu giao dich ban hang;
Xac dinh duqc chi phi lien quan d€n giao djch ban hang.
Doanh thu cung dp dich VI}
tu
12-
Doanh thu cung c:1p dich vu dircc ghi nhan khi k~t qua cua giao dich do diroc xac dinh mot each dang tin c~y.
Truong hop viec cung dip dich V1,l lien quan d~n nhi~u IcY thi doanh thu diroc ghi nhan trong ky thea k~t qua
ph§n cong viec da hoan thanh vao ngay l~p
Doanh thu duoc xac dinh nrong d6i chac chan;
C6 kha nang thu dircc 19i ich kinh t~ tir giao dich cung c:1p dich vu d6;
Xac dinh diroc phan cong viec da hoan thanh vao ngay lap Bang can d6i k~ toan;
Xac dinh diroc chi phi lien quan d~n viec cung c:1p dich vu.
Doanh thu hoat oQng tai chinh
Doanh thu phat sinh tir ti~n lai va cac khoan doanh thu heat d9ng tai chinh khac diroc ghi nhan khi thoa man
d6ng thai hai (2) di~u kien sau:
C6 kha nang thu diroc lei Ich kinh t~ tir giao dich d6;
Doanh thu duoc xac dinh tirong d6i chic chan,
13-
Nguyen t5c va phuong phap ghi nh~n chi phi tal chinh
Cac khoan chi phi duoc ghi nhan vao chi phi tai chinh bao g6m: Chi phi lai ti~n yay; chenh lech tY gia h6i doai
thirc hien cu6i nam tai chinh cac khoan muc tien t~ c6 g6c ngoai t~; cac khoan chi phi d§u nr tai chinh khac.
Cac khoan tren duoc ghi nhan theo t6ng s6 phat sinh trong ky, khong bu trir voi doanh thu heat d9ng tai chinh.
14-
Nguyen t~c va phirong phap ghi nh~n chi phi thu~ thu nh~p doanh nghiep hi~n hanh, chi phi tllU~ thu
nh~p doanh nghi~p hoan lai
sa
Chi phi thue thu nhap doanh nghiep hien hanh dircc xac djnh tren ca
thu nhap chiu thue (n~u c6) va thue
suat thue thu nhap doanh nghiep trong nam hien hanh.
Thu nhap chiu thu~ khac voi loi nhuan thuan duoc trlnh bay tren bao cao k~t qua heat d9ng kinh doanh vi
khong bao g6m cac khoan thu nhap hay chi phi tinh thue hoac duoc kh~u trir trong cac nam khac (bao g6m ca
16 mang sang, n~u c6).
15-
::::
1,
.....
Thu~ suat thu~ thu nhap doanh nghiep hj~n hanh: 22%
.r-
Cac nguyen t~c va phuo'ng ph3p k~ toan khac
S.
TI
Thu~ GTGT: Cong ty thlJc hi~n h?ch toan va ke khai thu~ GTGT thea phu'O'ng pilap kh~u tru·.
:(
./
v-
THONG
01-
TIEN
Ti~n m?t
Ti~n gui ngan hang
TIN BO SUNG CHO
cAc
KHOAN
MVC TRiNH
Ngiin himg DT&PT Vi~tNam - CN Hai Viin
Ngiin himg NN&PTNT Qugn Thanh Khe
Ngiin himg TMCP Quiin D(Ji- CN Da Nang
Ngiin hang TMCP Sai Gon - CN Da Nang
Ngiin hang TMCP GPBank - CN Da Nang
Ngiin hang TMCP Sacombank - CN Cam L~
Ngiin hang DT&PT Vi~tNam - CN Da Nang
Ngiin hang TMCP Buu iJi~nLien Vi~t
Ngiin hang lien doanh Vi~tNga - CN Da Nang
Ngiin hang NN&PTNT KCN Di?n Nam - Di?n NgQc
Ngiin hang TMCP ACB - CN Thanh Khe
Ngiin hang TMCP Quiin D(Ji- CN 54 Di~n Bien Phil
Ngiin himg NN&PTNT Qugn Cam L?
Ngiin hang TMCP Dqi Duong- CN DN Phong GD Ddu khi
Ngiin hang NN&PTNT Qugn Hai Chiiu
Ngiin hang NN&PTNT Qugn Hai Chiiu - Tai khoal12
Ngiin hang NN&PTNT Qugn Hai Chiiu - Tai khoan 3
Ngiin hang NN&PTNT Q.Hai ChOu - P.GD Thugn Phuoc
BAy TRONG
BANG CAN f>OI KE TOAN
Don vi tfnh: VND
. 31112/20141
31103/20151
3,498,378,621
4,813,989,095
752,549,737
992,168,374
23,369,284
2,649,035
582,892
4,218,125
8,200
2,906,202
1,017,958
1,258,982
1,865,160
301,598
1,552,159
310,310
101,771,966
5,381,181
4,070,539
612,827,276
1,002,725
6,144,696
4,680,733
582,892
5.706.028
8.200
2,906,202
1,017,958
1,324,153
515,342,115
271.344,099
1,520,911
310.310
1,771,516
2.760,684
84,183.665
79,020,357
1.000.000
~
Ti~n dang chuyen
Cac khoan wong dirong ti~n
Cona
•
I:>
02-
cAc
KHoAN
DAu TUTAI
03-
cAc
KHoAN
pIIAI
CHiNH
t6 chirc, ca
Ky quy, leY cuac
-
THU NGAN H4N
KHAc
31112/2014
369,198,066
8,705,069,553
1,028,434,074
CQng
05-
31103/2015
9,216,187,002
7,233,503,627
nhan
- Truong Khanh Toan
Cong ty c6 phdn Truong Tr6n
04-
5,806,157,4691
NGAN ~
Phai thu khac
Phai thu
4,250,928,3581
HANG TON KHO
- Nguyen lieu, v~t lieu
Cong cu, dung cu
Chi phi SXKD do dang
- Thanh pham
CQng gia gBc hang tan kho
THUE VA CAC KHoAN
PHAr THU NHA NUOC
Thu~ va cac khoan phai thu Nha nuoc
CQng
06-
PHA.I THU nAI H~N NQI BQ
07-
PHAI THU nAI H~
KHAc
6,205,069,553
16,449,690,629
31103/2015
5,936,762,837
10,000,000
17,278,852,571
2,639,568,932
25,865,184,340
31/03/2015
1,141,970,984
1,141,970,984
2,500,000,000
6,205,069,553
9,074,267,619
31/1212014
1,931,714,566
10,302,226,472
2,617 ,538,682
14,851,479,720
31/1212014
-
-
31/03/20151
31112120141
31103/20151
31/12/20141
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TANG, GIAM TAl SAN CO DJNH THUE TA.I cntxn
10- TANG, GIAM TAl SAN CO DJNH VO HiNH
11- CHIPHlxAYDV'NG
CO BAN DO DANG
12- TANG, GIAM BAT DONG sAN DAu rtr
13- DAu TU"TA.I cHiNH DA.I HAN
31103/2015
S61ugng
Gia trj
Dh ttr vao cong ty con
D~u tu vao cong ty lien
895,000
8,950,000,000
09-
31112/2014
Gia tri
So hrong
895,000
8,950,000,000
895,000
8,950, 000,000
doanh, lien k€t
- Gop v6n lien doanh
Cong ty CP Ddt M61 chiem tj; l¢ 44,75%
895,000
8,95 0,000, 000
-
-
D~u nr deli han khac
1415-
CHI PHi TRA. TRU"OC DA.I H4N
VAYvANQNGA.NH~
Yay ngan han
Yay ngan han ngdn hang {*}
Yay a6i tLc911g
khac
No deli han d€n han tra
Ci)ng
-
-
311]2/2014
3110312015
12,775,000,000
10,485,000,000
12, 775, 000,000
10,485, 000,000
12,775,000,000
10,485,000,000
-
(*) Yay nglln han Ngan hang Lien doanh Viet Nga - Chi nhanh Del Nfu1g thea hop d6ng s6 31/2013/HDTD
24/07/2013 voi mire dtr no t6i da 3.185.000.000 VND.
ngay
(*) Yay ngan han Ngan hang NN & PTNT Quan Hai Chau - Chi nhanh Da N~ng thea hop d60g han mire tin
dung s6: 200 I-LA V ngay 17/12/2014 voi han rmrc tin dung chung 15.000.000.000
VND, thoi han cua han mire
tin dung 12 thang, thai han t6i da cua khoan vay.
16-
THUE vA CAC KHoAN paAI NOP NHA NU"OC
-
Thu€GTGT
Thu€ thu nhap doanh nghiep
Thu€ tai nguyen
Ti~n thue d~t
Phi, l~ phi, cac loai thu€ khac
Ci}ng
17-
CHI PHi PHAl TRA.
18-
cAc KHO.AN PHAI TRA., pHAI NQP NGA.N H4N KHAC
Kinh phi cong dean
Bao hi~m xii h9i
31112/2014
31103/2015
437,153,654
2,118,928,959
74,631,215
67,900,000
138,085,685
2,831,943,475
158,515,775
101,850,000
138,085,685
3,230,394,935
2,836,699,513
31/12/2014
31103/2015
-12,777,160
-15,382,781
Bao hiern y t~
Bao hiem that nghiep
___."
Cac khoan phai tra, phai n9P khac
Ci}ng
19-
pHAI TRA. nA.I H~N NOI BO
20-
YAY vA NQ
nM H~
190,671,958
162,512,017
6,686,840
86,147,993
8,719,457
4,038,911
190,671,958
296,265,159
sAN THUE
THU NIL:\P HOAN L.:U vA TllUE THU NH~
21-
TAI
22-
VON can
b-
Chi tiit van dau tu cua chti sif hii:u
V6n g6p cua cac d6i nrong khac
- v6n gop do phap nhdn nam giu
- V6n do thi nhdn ndm giii
HoAN L~I PHAI TRA
s6 mru
31103/2015
54,000,000,000
2,700, 000, 000
51,300,000,000
54,000,000,000
CQng
e-
Cdc giao dich v~ van v6'i cdc cha sif hii'u velphiin phai
ca Ike, chia loi nhuiin
31103/2015
V6n
C6
tl-
delu ill cua chu
-
c6 phieu dang hru hanh
+ phieu ph6 thong
+ C6 phiiu 1,CU aCii
e-
54, 000, 000, 000
54, 000, 000, 000
ca phiiu
cs
31/1212014
sa htru
V6n gop aim kY
v6n gop tang trong kY
V6n gop giam trong kY
V6n gop cu6i kY
nrc, 19i nhuan da: ehia
se hrong
31112/2014
54,000,000,000
2,700, 000, 000
51,300, 000, 000
54,000,000,000
Cdc quy cua doanh nghiip
Quy d§u nr phat trien
Quy du phong tai chinh
Quy khen thuong
CODa
• 0
54, 000, 000, 000
540,471,380
31/0312015
5,400,000
5,400,000
31112/2014
5,400,000
5,-100,000
-
-
31103/2015
405,353,535
31/12/2014
270,235,690
135,117,845
135,117,845
540,471,380
88,117,845
493,471,380
23-
NGUON KINH PHi
24-
TAI SAN THUE NGOAI
VI-
THONG TIN BO SUNG CHO cAc KHoAN MT)C TRiNH BAy TRONG BAO cxo
25-
TONG DOANH THU BAN HANG vA CUNG CAP DICH VT)
Quy 112015
- Doanh thu ban hang h6a
- Doanh thu ban thanh pharn
- Doanh thu hop d6ng XD
CQng
26-
cAC KHOAN GrAM TRU DOANH THU
27-
DOANH THU THUAN vt BAN HANG vA CUNG CAP DICH VT)
-
54,000, 000, 000
479,424,000
38,039,694,226
38,519,118,226
KQHDKD
DO'n vi tinh: VND
Nam 2014
2,354,931,212
68,544,076,851
539,067,483
71,438,075,546
S8 lfiy k~ tir dfill nam d~n cu8i quy nay
Quy 1/2015
Narn 2014
-
DT
DT
DT
DT
-
ban hang hoa
479,424,000
38,039,694,226
ban thanh pharn
hop dang xay dung
cung e~p dich vu
0
C{>ng
28-
38,519,118,226
0
2,354,931,212
68,544,076,851
539,067,483
71,438,075,546
GIA VON HANG BAN
So liiy ke tir dau nam den cufii quy nay
Nam 2014
Quy 1/2015
-
29-
-
v6n ban hang hoa
v6n cua thanh pham
v6n cua hop dang XD
von cua cung dp dich vu
C{>ng
Gia
Gia
Gia
Gia
0
2,248,549,770
56,151,326,344
297,623,791
58,697,499,905
412,005,000
32,614,326,593
33,026,331,593
DOANH THU HO~ T DONG TAl CHiNH
S8 lily k~ tir d§u narn d~n cu6i quy nay
Quy 112015
Nam 2014
- Uii ti@ngtri, tien eho yay
C{>ng
30-
1,713,455
1,713,455
2,803,331
2,803,331
CHI PHi TAl CHiNH
S8 Jiiy k~ tir d§u nam d~n cu8i quy nay
Quy 112015
Naill 2014
Chi phl tai ehinh
- Lili ti@nyay
- Lai cham n9P bao hiem, thue
794,076,122
771,940,849
33,725,345
10,283,590
C{>ng
CHI
805,666,194
1,358,352
- Chi phi tai chinh khac
31-
805,718,064
805,718,064
pHi THUE
THU NH~
DOANH NG~P
~N
805,666,194
HANH
S8 lily k~ tir d§u narn d~n cu8i quy nay
Quy 1/2015
Narn 2014
Tlmg LN k~ toan tnroc thue
Cac khoan di~u chinh tang hoac giarn loi nhuan k~ toan d~ xac
dinh 19i nhuan chiu thu~ TNDN
- Di€u chinh tang
- ou« chinh giam (l6 lily ki cdc nom truce)
Tlmg thu nhap chiu thue
CHI PHi THUE THU N~P
33-
cm
PHi
sAN, XUAT
8,397,758,796
3,240,975,071
22%
713,014,516
DOANH NG~P
389,954,722
-
Thu~ su~t thu~ TNDN
Chi phi thue TNDN hien hanh
32-
3,240,975,071
8,787,713,518
22%
1,933,296,974
HOAN L~I
KINH DOANH THEO YEU TO
S8 liiy k~ tir d§u nam d~n cu8i quy nay
Quy 112015
I Nam 2014
Chi phi nguyen lieu, v~t li~u
27,242,761,8241
32,577,712,514
2,087,219,566
521,316,364
6,841,810,579
797,172,435
37,490,280,768
Chi phi nhan cong
Chi phi kh~u hao TSCf)
djch V\I mua ngoai
Chi phi khac b~ng tien
CQng
Chi phi
2,607,039,285
2,660,171,568
13,851,597,820
7,663,175,939
59,359,697,126
VII- THONG TIN BO SUNG CHO cAc KHoAN Ml}C TRiNH BAY TRONG BCLCTT
VlII123a-
NHU'NG THONG TIN KHAC
Nhtrng khoan oQ'ti~m tang, khoan earn k~t va nhfrng thong tin tai chfnh khac
Nhtrng sl.f ki~n phat sioh sau ngay k~t thuc kY k~ toan nam
Thong tin v~ cac ben lien quan
Giao djch cac ben lien quan
Ong Truong Th~ Son la chu tich hQi d6ng quan tri Cong ty CP Khoang san va f)~u tu VISACO
Cong ty c6 phan khoang san Vinas A Lucri la cong ty do ong Truong Th~ Son lam T6ng giam d6c,
Tai thai di~m31103/2015 s6 du cac khoan phai thu, phai tra voi cac ben lien quan nhir sau:
31103/2015
31112/2014
246,927,240
Cac khoan phai thu khac
0
Cong ty cJ phdn khodng scm VinasA Luoi
246,927,240
31103/201~1
Cac khoan tra trutrc eho nguiri ban
Nguiri l~p bi~u
~
H6 Thi Tra
Giang
K~ roan truong
31/12/201~1