BAO CAO TAI CHINH QUY 2 2017
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co
CTY
PHAN THlfONG M~I vA DAU ruvi NATA BA
899 Duong 312,PhLfOng 7, Qu~n I I TPJ ICM
Mau sa'B Ola· DN
ere
(/Ja11 lusnh tlieo Tltoni: t1rstJ'200!201·1!17'
11;:dy 2211212014 ciia 86 Ta! Chluh ]
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,...
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BANG CAN DOI KE TOAN
Quj II ndm 2017
Tr,li ngay 30 thang 06 ndm 2017
Dan 11i tlnh : VN/)
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TAI SAN
Ma
Thuy€t
s6
minh
So'
cu6i
ky
dau narn
A. TAI SAN NGAN H~N
(100=110+120+130+140+150)
84.240.605.880
94.966.849. 798
I. Ti&n va cac khoan tu'dng du'dng
100
110 V.1
81.435.265.501
65.878.471.231
1. Ti6n
-
------.
111
41.435.265.501
2. Cac khoan nrcng dirong ti&n
112
40.000.000.000
II. Cac khoan diiu tu' tai chinh ngdn han
120 V.2
1. Chung khoan kinh doanh
121
-
-·
-
·•
2. Du phong giarn gia chtrng khoan kinh doanh (*)
122
3. Dfo tu narn gift de'n ngay dao han
123
III. Cac khoan phai thu ngdn han
1. Phai thu ngdn han cua khach hang
130
1.861.834.299
20.396.729.962
131 V.3
1.707.143.499
20.351.754.362
-
.
-
-----
2. Tra
tnroc
·--
-
-
-
-
3. Phai thu n()i bo ngan han
--
--
-
-
-
cho nguoi ban hang ngan han
-
-
132
134
5. Phai thu v~ cho vay ngan han
135
6. Phai thu ngan han khac
136 V.4a
7. Dir phong khoan thu ngfo han kh6 doi (*)
137
8. Tai san thieu cha xli
ly
1.975.600
975.600
140
852.323.966
8.688.098.800
141 V.5
852.323.966
8.688.098.800
139
IV. Hang t6n kho
1. Hang t6n kho
--
-
-
2. Du phong giarn gia hang t6n kho (*)
--
•..
----·--------
149
V. Tai san ngan han khac
150
1. Chi phi tra tnrdc ngan han
151 V.lOa
2. Thue' GTGT duce khau trir
152
3. Thue va cac khoan phai thu NM nude
153 V.13b
·-
--
·-
-
4. Giao dich mua ban lai trai phieu chinh phu
154
5. Tai san ngan han khac
155
-- - -
-
-
- -
- '
'>
44.000.000
133
-
do ke' hoach HDXD
4. Phai thu theo tien
152.715.200
91.182.114
3.549.805
3.549.805
91.182.114
'
B. TAI SAN DAI H~N
200
87 .227 .926.17 6
210
4.808. 7 50.000
83.769.215.603
(200=210+220+230+240+250+260)
I. Cac khoan phai thu da! han
-
-
..
--
-
-
1. Phai thu dai han cua khach hang
--· - - --·
--
----·
-
-
--
211
.
2. Tra tnrdc cho nguoi ban dai han
-
--- -
3. V6n kinh doanh
--
CJ
- .
---
- --
212
- --
don vi true thuoc
4. Phai thu dai han noi b()
----
--
---
.
~--
213
214
4.793.750.000
15.000.000
5. Phai Lhu v~ cho vay dai him
215
6. Pha i. thu dai han khac
7. Du phong phai thu dai han kh6 doi (*)
216
15.000.000
15.000.000
Y.4b
219
·-
san c6 dinh
220 V.7
1.414.254.867
1. T CD htru hlnh
221
1.414.254.867
- Nguyen gia
222
2.767.958.687
- Gia tri hao mon lily ke' (*)
223
2. TSCD thue tai chinh
224
- Nguyen gia
225
- Gia tr! hao mon lily ke' (*)
226
II. Tai
-
-
3. TSCD
vo hlnh
1.539 .412.539
J .•• c .4 t 2.539
2.l 5l .l 95.353
~ 1.420.582.814
-1.353.703.820
227 V,8
- Nguyen gia
228
95.000.000
- Gia tri hao mon IGy ke' (*)
229
-95.000.000
-95.000.000
III. Bi1t d()ng san dfiu tu
230 V.9
7.757.923.619
7.826.780.273
- Nguyen gia
231
7.979.619.120
7.979.619.
- Gia tri hao mon lily ke' (*)
232
-221.695.501
IV. Tai san do dang dai han
240 V.6
san xuar kinh doanh do dang dai han
2. Chi phi xay dung eel ban do dang
241
1. Chi phi
-
95.000.000
--
-
J 20
-152.838.847
·-(
...
242
I\
-
v. Cac khoan dfiu tu
tai chfnh dai han
1. D~u tu vao cong ty con
-
-
-
-
NJ
-=
252
-
3. Dilu tu g6p von vao don vi khac
,IJ
251
-
nr vao cong ty lien ke't , lien doanh
2. Dilu
JI
5.000.000.000
5.000.000.000
250 V.2
253
.
5. 000. 000. 000
5.000.000.000
-T.
4. Du phong ditu tu tai chinh dai han (*)
254
5. D~u tu narn giu de'n ngay dao han
255
VI Tai san dai han khac
260
68.246.997 .690
69 .388.022. 791
261 V.lOb
68.246.997.690
69.388.022.791
-
-
..
-
tra tnrdc
1. Chi phi
2. Tai
-
dai han
san thue thu nhap hoan lai
--
---
- -
-- -
---- ----
-
3. Thie't bi, v?t tu, phu tung thay the' dai han
---
-
262
--
263
4. Tai san dai han khac
268
TONG CONG TAI SAN (270
=
100 + 200)
270
NGUONVON
c. xo PHAI
---
= 310
TRA (300
171.468.532.056
Ma
Thuyet
S6
S6
s6
minh
cu6i ky
d~ u narn
+330)
300
I. Nq ngdn han
·-·---- .
·-1. Phai tra ngiroi ban ngfo han
310
'
-
-
311 V.12a
-
-
2. Ngirci mua trii ti~n truce ngan han
---
-
- .
--
-
-
312
-
3. Thue' va cac khoan phai nop Nha nude
-·
..
-
---
-- .
--··-
5. Chi phi phai trii ngan han
---
--
- -- -
-
6. Phai tra noi bo ngan han
-----------
---------
---
-
---
--
---
---
-
·-
-
-
-·--··
- -- ------ ---
------- ~---
---------··--------
- - -·------
-
314
315 V.14a
-- -------·---- -
···-
han khac
--
--
-·.
--
····--·
--
. --4-------·--···-----
6.739.000.000
...
36.753.689.794
18. 000. 000. 000
27.788.728
5.692.993.197
-
10. Vay va no thue tai chinh ngan han
4.535.502.165
···-------·
--
··---------
1.053.704.838
- -----~
734.437 .644
---------
600.209.908.
------- ---.·--·--
318
-
47.248.006.818,,
----------
316
8. Doanh thu chua thirc hien ngan han
tra ngan
34.065.516.026,,.
---··"'
317
- ---
48.943.903.006 /
313 V.13a
7. Phai tra theo tien do Ke' hoach HDXD
9. Phai
35.577 .347 .158 i>
-------------~---
-
4. Phai tra nguoi lao dong
·-----·-··
178.736.065.4011 .....
319 V.15a
320 V.lla
1.229.828.196
--
-
---- -
-
950.000.000
2.191.176.030
- -- -·---------
--------
-·
--
950.000.000
--
-
11. Du phong phai tra ngdn han
321
I 2. Quy khen thirdng phuc lei
13. uy binh 6n gia
14. Giao dich mua ban lai trai phieu chinh phu
322
II. N
330
323
324
-
tra dai han ngtroi ban
2. Ngtfoi mua tra tien tnroc dai han
-1. Phai
1.511.831.132
1.695.896.188
333 V.14b
334
5. Phai tra dai han noi be)
335
6. Doanh thu chua thirc hien dai han
336
·-
7. Phai tra dai han khac
va no
1.695.896.188
~
332
-
4. Phai tra dai han noi be) v6 vdn kinh doanh
8. Vay
1.511.831.132 ..
331 V.12b
3.Chiphiphaitradaih(;ln
-
().2~1.05 l
1.848.959.293
337 V.15b
-
thue tai chinh dai han
--
---
338 V.llb
339
340
341
-
342
---
-
-
13. Quy phat tri~n khoa hQC va cong nghe
343
n~___ v6N CHU
sa ntm
(400:::410~430)
-- ---------------·--
400
-
I. Vo'n
clni sO' hfru
410 V.16
1. V6n gop cua chu so htru
-- - - ·
2. TM~1g du von
c6 phan
-
-
-·--·-·
----
c~')
--
----
·----
-------
----
-- ---·- ··- ··------
-
--
--·
-
---
-- -- - - - -
7. Chenh lech ty gia h6i doai
-8. Quy d-~u nr phat trien ..
--
10. Quy khac thuoc von chu so hfru
-
- -
--
---
-
-
Illy
-
-
-
-
-- -
-
- LNST chua phan ky nay
--
·--
------
-
--
463.499.004
314.868.226
va quy
-
-
-- --· ----·--
--
--·
--- -----
----
·--
- ----
--
--
-
--
-·
--
421~ - - ·------ - . -
-
-
-
-
------
--- -
42lb
..
khac
- ·--
.434.910.044
-------- - ---····-·- - -- ·--
·-
421
·--
-
9.934.910.044
420
-
·-
--- -
···-- ·--·
II. Ngudn kinh phi
414
415
419
12. Nguen v6n dfo tu XDCB
-
114.000.000.000
418
--·-
11. L(,Ji nhuan sau thue chua phan phdi
- LNST~h~;-phi~ph6i
ke citn c~6i-kftntoc -- ----- --
114.000.000.000
417
-
- ----· -
--
..
-
-- - - -
---
9. Quy h8 tro sifp xep doanh nghiep
-
114.000.000.000
416
·- .. -----
.. -
-
114.000.000.000
-
-
.
129.792.162.395
413
-----
6. Chenh lech danh gia lai tai sari
- -
135.891.184.898
412
4. V6n khac cua chu sCi hiiu
5.-c6 phie{1·q~y
-·----129.792.162.395,...-
4llb
3. Quyen chon chuyen d6i trai phieu . .
·----
-
-
-
4lla
-
-
- -
411
= c6 phieu ph6 thong co-quy_6_nbi6u quyet -
~-c6 phieu ~ru' aai
135.891.184.898
·--- ----
11.492.775.850
----.-
-- . -
-----
--
15 .042.384.125
------·----
--·- ---
3.433.337.905
179.306.370
8.059 .437. 945
14.863.077.755
..
422
-
430
1. Ngu6n kinh phi
431
-
2. Nguen kinh phi da hinh thanh TSCD
ioNc c<)Nc Ncu6N-voN
(440~300;400) · - ···-· -,,
?
,...
'
171.468.532.056
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,...
,...,,
,...,
178. 736.065.401
,
CAC CHI TIEU NGOAI BANG CAN DOI KE TOAN
CHi TIEU
So' cuo'i quy
S6 dau nam
-
l. Tai san cho thue ngoai
-
·---
---
-
-·
2. V~t nr.hang hoa nhan giu ho , nhan gia c6ng
216.414.456
216.414.456
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4. No
ky
gC'ri
kh6 doi da xt'.1 Iy
s. Ngoai re cac loai
- Ngoai te: USD
67,92
-6. D~I' loan chi sir nghiep, du' an
Ban ki€m soat
Ngay 15/07/2017
Giarn B6c
67,92
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c6 PHAN
v A oi\u rtr vt NA TA uA
THVONG Mt').I
899 Duong 3/2,Pht(ong 7, Qu~n
11 TPI IC'M
u sci B03-DN
M
(Bau
1\
ill
uh thco TIH
•ay - I 12/2014
II' IL(
s6200/2014(1"1'
d1a
BO Tai hinh)
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BAO CAO LUU CHUYEN TII1N Tl~
('I heo phuong phap true tic'p) (*)
Quy II nam 2017
Maf!6
Chi tieu
Dan vi tlnh : c16nr.: Viet Nu111
LI< W (Jftu narn d€n cu6i c1uy nuy
Nam nay
Nam
trtt
l-Luu chuyen tlen tU hoat d()ng kinh doanh
~. Ti6n thu t~( ban_ h~ng, cung cap dich
V\I
va doanh thu khac
01
456. 179.464.223
a
chi tra_ch_? ngiroi cung cap hang h
414.659.550.758
02
-420.573.336.025
~:Ji6n c_hi_~~ ch_(?_ ng:t_?.i ~a_o dong
4. Ti6n chi tra Hii vay
-- ·-- - - - ·~ · T~6_n c-~~nop t~u~_thu nhap doanh nghicp
6. :_fi~n !_h~1 kh~nu hoat dong kinh doanh
03
-2.694.919.756
05
06
-7.541.961.083
7..:.Ti6n chi k~ac cho hoat dong kinh doanh
07
-8.846.390.645
-5.799.19l.127
Luu chuyen tien thuan tu hoat d()ng kinh doanh
20
16.531.364.003
32.762.195.803
LT.i6n_chi_ M mua sarn, xay dung TSCD va cac tai san
dai han khac
21
-4.946.465 .200
2. Ti6n thu tu_ thanh ly, nhuong ban TSCD va cac tai san
22
.?-...: ~6n
va dich vu
04
-372.610.141.994
-1.659.822.302
-80.387 .802
-56.192.500
-4.484.156.699
88.895.091
2.712.149.667
II- Luu chuyen tien tU hoat di)ng dtlu tu
---·-
-
--
-864.060.000
30.000.000
dai han khac
3. Ti6n chi _c~o vay, mua cac cong C\I no cua don vi khac
4. Ti6n thu h6i cho vay, ban lai cac cong qi no ci.'1_a
23
24
don vi khac
5. Ti6n chi dfo tu g6p v6n vao don vi khac
.
- -· 6. Ti6n thu hdi d~u _t~r ~~p__v6n vao don vi khac
7. Ti6n thu lai cho va y, c6 We va loi nhuan diroc chia
.
-- Luu chuyen tlen thuan tu hoat d()ng diiu tu
-
-
-
25
-
30
-3.841.142.233
-·--
-
23 7 .604.876
-626.455.124
-
.
l. Ti6n thu tir phat hanh c6 phieu, nhan von g6p cua chu
..
--l.075 .322.967
-
III-Luu chuyen tien tu hoat d()ng tai chfnh
.
26
27
31
-
sd hfru
-2. Ti6n chi tra von g6p cho cac chu sd htru, mua lai
c8Ji.hie'u_d~a doanh ng1:~¢p da ph~t hanh
~
32
.
3__:_~_6n _va_y t~~n h~n, ?!i_ h51n nhan
5. Ti6n chi tra 119 thue tai chinh
33
c6 nrc, loi nhuan da tra cho chu sd hflu
36
-279.537 .500
Luu chuyen tien thuan tit hoat d()ng tal chinh
40
2.866.572.500
Luu chuyen ti~n thuan trong ky (20+30+40)
•..
Tien va tu'o'ng du'o'ng tien diiu ky
so
15.556.794.270
32.135.740.679
60
-61
65.878.471.231
10.712.676.488
-
6.
34
Anh h~r&~g- ~ii~ thay d6i ti gia hoidoai guy a6i
ngoai t~
-- --·
·---- --·-~----·-----·---Tien va tu'o'ng du'o'ng tien cuo] ky (70=50+60+61)
Ban kiem soar
Ke' roan tnrong
-24.550.000
35
-
~·
3.170.660.000
~----------·
70
42.848.417.167
CONG TY
co PHAN
THU'ONG M~I
vA DAU
Milu
TU'VI NA TA BA
s6
809-IJN
(Ban hanh thco Thong tu 200/2014JTT-IH '
ng y 22/12/2014 cua B(> T<.\i 'hfnh)
899 Duong 3/2, Phuong 7, Quan 11, TP. HCM
MST: 0305020995
THUYET MINH BAO
Quy 2
narn
cAo TAI CHiNH
2017
I. D~C DIEM HO~T D<)NG CUA CONG TY
1. Hinh thirc so· hfru v6n
Cong ty c6 phan Thuong mai va D§u tu VI NA TA BA duoc thanh l~p theo gifty chung nhan d~ng ky
kinh doanh s6 4103006943 dang ky Iin d§u ngay 07/06/2007, thay d6i Iin thir rruroi theo gi§y chung
nhan dang ky kinh doanh s6 0305020995 do SO- K6 hoach va Diu tu Thanh ph6 H6 Chi Minh dp ngay
2010212014.
2. Linh vuc kinh doanh
Thuong mai, djch
V~I va
diu tu.
3. Nganh ngh€ kinh doanh chinh
Mua ban thuoc la dieu san xuat trong nuoc;
Mua ban nguyen phu lieu, may m6c, thi6t bi nganh thuoc la;
Kinh doanh v~n chuyen hang hoa;
Kinh doanh b~t dong san,
4. Chu ky san xuat, kinh doanh thong thuong
5. D~c di~m hoat d(}ng kinh doanh cua doanh nghi~p trong ky k~ toan co anh huong d~n bao cao tai
chinh:
Cong ty cham dirt phan ph6i nhan thuoc SAIGON SILVER
Cong ty dang phan phoi nhan thu6c: NEXT_DEMI SLIM va NEXT_SUPER SLIM.
Cho thue van phong
6. ciu true doanh nghiep
Cong ty c6 mot (0 I) chi nhanh tai Ha N9i:
Ten chi nhanh: CN Cong ty c6 phan thuong mai va diu tu VI NA TA BA tai Ha N9i
Ma s6 thue: 0305020995 - 002
Dia chi: S6 83A Ly Thuong Kiet, Phuong Trin Hung Dao, Quan Hean Kiern, TP.Ha N9i.
7. Tuyen b6 v€ kha nang so sanh thong tin tren Bao cao tai chinh
C6 th~ so sanh dU'Q'C theo thoi gian.
II.
KY KE TOAN, DON
VJ TIEN T~
SU Dl}NG TR ONG KE TOAN
1. Ky k~ toan
B~t diu tir ngay 0 I /0I/2017 va k.6t thuc vao 3II12/2017.
2.
Don v] ti€n t~ sfr dung trong k~ toan
Dong Vi~t Nam (VND)
1
CONG TY
co
PHAN THU'ONG M~l VA f>AU TU' VI NA TA BA
sfi
BOO-l)N •
(Ban hanh thco Th6n' ur 2001 01 d/T'l'-IHC
ngay 22/12/20 Iii cuu I l't1i Chtnh)
M
~II
~~~~~~~~~~~~~~~~~~~~~~~~~~~~-----~
899 Duong 312, Phuong 7, Quan 11, TP. HCM
MST: 0305020995
III. CHUAN MT/CV A CHE DQ
1. Ch~ dq k~ toan ap dung:
KE TOAN AP
Dl)NG
Cong ty ap dung ChS do kS toan doanh nghi9p ban hanh theo Thong tu s6 200/2014/'I
22/12/2014 cua Bo Tai chinh.
2.
Tuyen
bB v~ vi~c tuan
T-13TC n 1r1y
thu Chuiin mt,1·c k~ toan va ch~ dq k~ toan
Cong ty da ap dung cac Chuan mire kS toan Vi~t Nam va cac van ban huong d~n Chu&n rnuc do Nha
mroc da ban hanh. Cac bao cao tai chinh duoc l~p va trinh bay theo d(111g moi quy dinh cu a tung chufin
muc, thong tu huong d~n thuc hien chuan muc va ChS do kS toan hien hanh.
IV.
cAc
CHINH sxcn KE TOAN AP Dl)NG
1. Nguyen t~c ghi nh~n cac khoan ti~n va cac khoan tuong dirong ti~n
TiSn bao gorn tien tai quy, tiSn dang chuyen va cac khoan ky goi khong ky han,
Tuong duong tiSn la cac khoan d~u tu ngan han kh6ng qua 3 thang, c6 kha nang chuyen d6i d6 dang
thanh mot luong tisn xac dinh va khong co nhisu rt'.1i ro chuyen d6i thanh ti6n
2. Nguyen t~c k~ toan cac khoan d~u tu· tai chinh
a. D~u tu vao c6ng cv v6n cua don vi khac;
+ Khoan d~u tu vao don vi khac duce xac dinh theo phuong phap gia g6c.
+ Du phoug giarn gia d~u tu duce l~p vao thoi diem cuoi nam la s6 chenh lech giua gia g6c cua cac
khoan d~u tu duoc hach toan tren s6 kS toan 16n hon gia tri thj tnroug cua chung tai thoi diSm l~.p du
phong.
b. Cac phirong phap kS toan d6i voi cac giao dich khac lien quan dSn d~u tu tai chinh
3. Nguyen t~c no' phai thu
Khoan phai thu cua khach hang duoc hach toan chi tiSt cho tung d6i tuong, tung n9i dung phai thu, theo
doi chi ti6t ky han thu h6i (tren 12 thang hay khong qua 12 thang ks tli' tho·i di Sm bao cao) va gh i chep
theo tLrng l~n thanh toan. D6i tu9·ng phai thu la cac khach hang c6 quan h~ kinh tS v6i doanh nghi~p vS
mua san phAm, hang hoa, nh~n cung c~p d!ch v~1, kS ca TSCD, b~t d<';lng san d~u tu·, cac khoan d~u tu· tai
chinh.
KS toan phan lo;;ti cac khoan nq, lo;;ti nq c6 thS tra d(mg h;;tn, khoan nq kh6 doi ho~c c6 kha nang khong
thu h6i duqc, dS c6 can ct'.r xac d!nh s6 trich l~p dp· phong phai thu kh6 doi ho~c c6 bi~n phap xu· ly d6i
v6i khoan n9· phai thu khong doi duqc.
4. Nguyen t~c ghi nh~n hang tBn kho
a. Nguyen t~c ghi nh~n hang tbn kho
•
Hang t6n kho duqc h;;tch toan theo gia g6c. Tnro·ng lwp gia tr! thu~n c6 thS tlwc hi~n du9·c th~p
hon gia g6c thl h;;tch toan theo gia tri thu~n c6 thS tlwc hi~n dLrQ'c.
•
Gia g6c hang t6n kho bao gbm: chi phi mua, chi phi chS biSn va cac chi phi lien quan tr\rc tiSp
khac phat sinh dS c6 duqc hang t6n kho 0- di;;t ctiSm va tr;;tng thai hi~n t;;ti.
•
Chi phi mua c1:ia hang t6n kho bao gbm gia mua, cac lo;;ti thus kh6ng duqc hoan l;;ti, chi phi v~n
chuySn, b6c xSp, bao quan trong qua trlnh mua hang va cac chi phi khac c6 lien quan tr~c tiSp
dSn vi~c mua hang t6n kho. Cac khoan chiSt khftu thuong m;;ti va giarn gia hang mua do hang
mua khong dung quy each, phAm ch~t du9·c trlt' (-) khoi chi phi mua.
b. PhrrO'ng phap tinh gia trj hang tbn kho
2
•I
ONG TY
CO
PHAN THU'ONG
M~I VA f.>AU TU' VI NA TA BA
899 Duong 3/2, Phuong 7, Quan I I, TP. I-ICM
M~u ,
a ll09-IJN
(Ban hanh thco Thong tu 200/20 I 4/TT-rrr
ngay 2211212014 ct'.1a 89 Tt i hf11h)
M T: 0305020995
Gia tri hang t6n kho duce xac djnh theo phuong phap nhap truce xuAt truce (FIFO)
c.
Phurrng phap hach toan hang t6n kho
Hang t6n kho duoc hach toan theo phuong phap ke khai thuong xuyen.
d.
Phuong phap l~p dy· pheng giam gia hang tAn kho
Lap du phong giarn gia hang t6n kho tren co so gia g6c ghi tren s6 kS roan cao hon gia tr] tlu.ilin co th·
thuc hien duce.
5.
Nguyen t~c ghi nh~n va khfiu hao TSCD, TSCD thue tai chinh va bfit d()ng san dAu tu
a.
Nguyen t~c k~ toan TSCD hiru hinh, TSCD vo hinh
Tai san c6 dinh hiru hinh duce xac dinh gia tri ban d~u theo nguyen gia. Nguyen gia la toan bQ cao chi
phi ma doanh nghiep bo ra de c6 duce tai san c6 dinh hiru hinh tinh dSn thoi di~m dira tai s an d6 vao
trang thai sir dung,
Tai san c6 dinh vo hinh duoc xac dinh gia tr] ban d~u theo nguyen gia, Nguyen gia la toan b() cac chi
phi ma doanh nghiep bo ra ct~ co duce tai san c6 dinh vo hinh tinh ct~n thoi ctism dua tai san ct6 vao
trang thai sir dung theo du tinh.
Phuong phap khau hao TSCD: Nguyen gia tai san c6 dinh duce khiiu hao theo phuong phap duong
thang trong suet thoi gian hilu dung du tinh cua tai san. Ap d1,111g theo Thong tu 45/2013/TT-BTC ngay
25 thang 4 nam 2013.
b.
Nguyen t~c k~ toan TSCD thue tai chinh
c.
Nguyen t~c k~ toan Bfit d(}ng san dAu tu
Nguyen gia cua BDSDT duce mua bao gem gia rnua va cac chi phi lien quan true ti~p d~n vice mua,
nhu: Phi djch vu tu· van, I~ phi truce ba, phi bao tri va chi phi giao dich lien quan khac, ...
Trong qua trinh cho thue hoat dong phai ti6n hanh trich khfru hao BDSDT va ghi nhan vao chi phi kinh
doanh trong ky (k~ ca trong thoi gian ngirng cho thue). Doanh nghiep c6 th~ dua vao cac biit dong san
chu so hCi'L1 sir d1,111g cung loai ab uoc tinh thoi gian trich khau hao va xac djnh phuong phap khiiu hao
cua BDSDT.
Doanb nghi~p kh6ng trich khiiu bao d6i v6'i BDSDT n~.rn giG' chO' tang gia.
6.
Nguyen t~c k~ toan cac hQ'P dbng hQ'P tac kinh doanh
7.
Nguyen t~c k~ toan thu~ TNDN hoan l~i
Chi phi thus thu nMp doanh nghi~p l10an l?i du9·c xac djnb tren co sO- s6 chenh !~ch t?m thO'i duqc khiiu
trt'.r, s6 chenh l~ch t~un tho·i chju thu6 va thu6 suiit thu6 TNDN.
8.
Nguyen t~c k~ toan chi phi tra tm6·c
Cac chi phi tra tnr6·c chi lien quan dSn san xuiit kinh doanh nam tai chinh hi~n t?i duqc ghi nh~n la chi
phi tra tru6'c ng~n h?n va du9·c tinh vao chi phi siin xuat kinh doanh trong narn tai chinh.
Cac chi phi sau day da phat sinh trong nam tai chinh nhung duqc h?ch toan vao chi phi trii tnr6'c dai h?n
cts phan b6 d~n vao kSt qua ho?t d9ng kinh doanh trong nhi~u nam:
+Chi phi tlrne cao 6c 83A
Ly Thuo·ng
Ki~t;
+Chi phi t6 cht'.rc l?i doanh nghi~p;
+ Cong C\.J dl,lng C\.J xuiit dung c6 gia tri 16'n;
+Chi phi st:ra chli'a 16·n tai siin c6 djnh pbat sinh m9t l~n qua 16-n.
3
CONG TY CO PHAN THU'ONG M"'J VA E>AU TU' VI NA TA BA
899 Duong 3/2, Phuong 7, Quan 11, TP. HCM
~~~~~~~~~~~~~~~~------------------------......---
ngay22/12/2014CLI
MST: 0305020995
.
MfiL1 1-1A 1109-1 N
(Ban hanh thee Th 11 LU' 200/20 '''/'IT-BT
Bo(,)'l11iChl11h)
bf> chi phi tra truce dai han vao chi phi san xuftt kinh doanh ttrng ky h~ ch to{111 diroc
can ell' vao tinh chat, mire d(> tung loai chi phi dS chon phuong phap va tieu thuc phan b' hep I'. Chi
phi tra tnroc dUQ'C phan b6 d~n vao chi phf san xuit kinh doanh theo phuong phap duong th~ ng,
Viec tinh va phan
9.
Nguyen tic nQ' phai tra
a. KS toan can cir ky han cua cac khoan phai tract~ phan loai 119· ngan han h ?c no dai han.
b. Cac khoan no phai tra duce theo doi chi tiSt theo ky han phai tra va d6i tuong phai tra
c. Viec phan loai cac khoan phai tra la phai tra nguoi ban, phai tra noi bo, phai tra khac duoc thuc
hien theo nguyen tic:
Phai tra nguoi ban bao gem cac khoan phai tra mang tinh ch~t thuong rnai phat sinh tir giao dich
mua hang h6a, dich vu, tai San Va nguoi ban la don vi doc l~p voi nguoi 111Ua (gorn ca CaC khoan giu·a
cong ty me va cong ty con, cong ty lien doanh, lien kSt)
Phai tra khac gorn cac khoan phai tra khong c6 tinh thuong mai, khong lien quan dSn giao dich rnua,
ban, cung dp hang h6a, djch vu:
•
Cac khoan phai tra lien quan dSn chi phi tai chinh, nhu: khoan tra vS lai vay; c6 urc; IQ'i
nhuan phai tra; chi phi hoat dong d~u tu tai chinh phai tra; nhan ky cuoc, ky quy; ...
•
Cac khoan phai tra khong mang tinh thuong rnai nhu: H6 tro kinh phi d~u tu phat triSn th]
truong,
10. Nguyen tic ghi nh~n vay va nQ' phai tra thue tai chinh
Gia tri khoan vay va no thue tai chinh duce ghi nhan la tong s6 tien phai tra duce tinh b~n g gia tri g6c
tren hop dbng vay.
Cac chi phf di vay lien quan true tiSp dSn khoan vay (ngoai lai vay phai tra), nhu chi phi tharn dinh,
kiSm toan, I~p hb so vay v6n ... du9·c Iwch toan vao chi phf tai chinh.
Doanh nghi~p lw,ch toan chi tiSt va theo doi tlrng d6i tu"Q"ng cho vay, cho n9·, tlrng khS tr6c vay 119·.
11. Nguyen tic ghi nh~n va v6n h6a cac khoan chi phi di vay
Chi phi di vay du9·c ghi nMn vao chi phi san xu~t, kinh doanh trong ky khi phat sinh, trlt' chi phi di
vay lien quan trp·c tiSp dSn vi~c d~u tu xay d\l'ng ho~c san xu~t tai san da dang du9·c tfnh vao gia tri
cua tai san d6 (dU'Q'C v6n hoa) khi c6 du cac diSu ki~n quy dinh trong ChuAn m\rC kS toan Vi~t Nam s6
16 "Chi phi di vay".
Chi phi di vay lien quan trp·c tiSp dSn vi~c d~u tu xay dp·ng ho~c san xu~t tai san dcr dang dUQ'C tinh
vao gia tri ci'.ia tai san d6 (du'Q'c v6n hoa), bao gbm cac khoan Iai tiSn vay, phan b6 cac khoan chiSt
kh~u ho~c phv troi khi pbat hanh trai phisu, cac khoan chi phi ph\1 phat sinh lien quan t6i qua trinh
lam thi'.1 tpc vay.
12. Nguyen tic ghi nh~n chi phi phai tra
Cac khoan chi phi th1,rc tS chua phat sinh nlmng duQ'c trich tru6c vao chi phi san xu~t kinh doanh
trong ky dS dam bao khi chi phi phat sinh th\l'c tS khong gay d()t biSn cho chi phi san xuit kinh doanh
tren CO' so· dam bao nguyen tic phtt hQ'p gi(l'a doanh thu va chi phi. Khi cac chi phi d6 phat sinh, nSu c6
chenh I~ch v6i s6 da trfch, kS toan tiSn hanh ghi b6 sung ho~c ghi giam chi phi tu'O'ng (rng v6i phin
chenh l~ch.
Cac khoan chi phi clrna chi nhung dll'Q'C u6c tinh dS ghi nMn vao chi phi san xu&t kinh doanh trong ky
cht1 ySu la chi phi time van pbong, di~n, nu6c, v~n chuySn va cac chi phi dich vp khac. Cu sO- xac djnh
gia tri cua nhCi'ng khoan chi phi d6 dp·a tren H9·p dbng, thong bao, cong van thu tiSn, ...
4
.. oxc
TY
co
. vA DAU
PHAN THU'ONC MAI
899 Duong 3/2, Phuong 7, Quan 11, TP. 11
TU' VI NA TA BA
M
M T: 0305020995
Mnu 6 IJOIJ-DN
(Ban hunh thee Thong tu 200/20 l-4!1T-BT '
ngay 22/12/2014 ci:ia Bo Tt'i Chlnh)
13. Nguyen t~c va phu·o·ng phap ghi nh~n cac khoan cly· phong phai tn\
Gia tri duce ghi nhan cua mot kh an du phong phai tra la gia tr] duce uoc tl nh hop ly nh~t v · khc f\n
tiSn se phai chi d~ thanh toan nghia Y\.I 11Q' hien tai tai ngay k8t thuc ky k~ loan narn hoac t~i 11 rl1y k~t
thuc ky k~ toan giifa nien do.
Chi nhtrng khoan chi phi lien quan d~n khoan du' phong phai tra da l~p ban dflu moi duce bu Ii p tmg
khoan du phong phai tra do,
Khoan chenh lech giua s6 du phong phai tra eta l~p cJ ky k~ toan true chua fr d\.111g h~t Ian lion s6 dir
phong phai tra l~p 6 ky bao cao duce hoan nhap ghi giarn chi phi san xufit kinh doanh trong ky lrtr
khoan chenh lech 16'n hon cua khoan du' phong phai tra vS bao hanh Cong trinh xay (~p duce hoan
nhap vao thu nhap khac trong ky
14. Nguyen t~c ghi nh~n doanh thu chu·a thuc hi~n
Bao g6111 doanh thu nhan truce nhu: se tien CLJa khach hang eta tra truce cho 111Qt hoac nni~u ky kS
toan vs cho thue tai san; Khoan lai nhan tnroc khi cho vay v6n hoac mua cac cong C\.I no; Ya cac
khoan doanh thu chua thuc hien khac nhu: Khoan chenh lech giu·a gia ban hang tra cham, tra g6p theo
cam k~t voi gia ban tra tiSn ngay, khoan doanh thu tuong irng voi gia tr] hang h6a, dich v 1,1 hoac s6
phai chiet khau giam gla cho khach hang trong chuong trinh khach hang truyen thong ...
15. Nguyen t~c ghi nhan trai phi~u chuyen dbi
16. Nguyen t~c ghi nhan v6n chii sO' hiru
Nguyen t~c ghi nhan v6n g6p cua chu so hiru, thang du· v6n c6 phan, quyen chon trai phi@u chuyen
ct6i, v6n khac cua cht'.1 s6 hu·u.
+ v6n dftu tu Clla chi'.1 so· hll'u: du9·c ghi nh~n theo s6 v6n tlwc g6p
CLJa
cht'.1 s6' hli'u;
+ Th?ng du v6n c6 phftn: duvc ghi nh~n theo s6 chenh l~ch 16n hun (ho?c nho hun) gill'a gia tlwc t6
phat hanh va rn~nh gia c6 phi6u a cac cong ty c6 phftn khi phat hanh c6 phi~u lftn d~u, phat hanh b6
sung ho?c tai phat hanh c6 phi~u quy.
+ v6n khac cua chu s6 hG'u: dll'Q'C ghi theo gia tri con l~i giu·a gia tri h9·p ly CLJa cac tai san ma doanh
nghi~p du9·c cac t6 ch(rc, ca nhan khac ti;lng, bi~u, sau khi tn'.r (-) khoan thu6 phai n()p (n~u c6) lien
quan d~n cac tai san du9·c t?ng, bi~u nay.
.
Nguyen tic ghi nh~n chenh l~ch danh gia l?i tai san
Nguyen tic ghi nh~n chenh l~ch ty gia
Nguyen tic ghi nh~n I9·i nhu~n chua phan ph6i
17. Nguyen tiic va ph1mng phap ghi nh~n doanh thu
Doanh thu ban hang: Tuan thu 5 diSu ki~n ghi nh~n doanh thu guy djnh t?i Chu~n mvc k& toan s6 14
- Doanh thu va thu nhqp khcic, doanh thu du9·c xac djnh theo gia tri hQ'p ly ct'.1a cac khoan ti~n da thu
ho?c se thu sau khi tru· (-) cac khoan chi~t khiu thuung rn~i, giarn gia hang ban, hang ban bi tra l?i.
Doanh thu cung cftp d!ch vy: Tuan thu 5 di6u ki~n ghi nh~n doanh thu quy djnh t~i Chulin mvc k~
toan s6 14 - Doanh thu va thu nh(lp khac, doanh thu cung dp djch vv duQ'c ghi nh~n khi k~t qua ct'.ia
giao djch d6 dtrQ'c xac dinh m()t each tin c~y. Tnrcmg Iwp vi~c cung dp djch vv lien quan d~n nhi~u
ky thJ doanh thu dU'Q"C ghi nh~n trong ky theo k&t qua phftn Cong Vi~c cfa hoan thanh vao ngay J~p
Bang can d6i k6 toan cua ky d6.
Ph~n cong vi~c cung dp djch
hoan thanh.
V\.I
da hoan thanh dLl'Q'C xac dinh theo phuung phap danh gia cong vi~c
Doanh thu ho~t d(?ng tai chinh: Tuan thu 2 di~u ki~n ghi nh~n doanh thu quy djnh t?i Chu~n mv·c k~
toan s6 14 - Doanh thu va thu nh(lp khcic, bao g6m lai ti6n gfri ngan hang dU'Q'C ghi nh~n tren cu so·
5
CONG TY CO PHAN THU'ONG M~l VA DAU TU'Vl
Mfi11 s~ B09~f;)N
NA TA BA
(Ban hanh thee ThOng tu 200/2 0 I IJ/'IT-11°'1'
899 Duong 3/2, Phuong 7, Quan 11, TP. HCM
ngay 22/12/2014
MST: 0305020995
cua
thong bao vs lai tiSn gfri hang thang cua ngan hang, c6 tire J9·i nhuan duoc chia, lai chenl
thuc hien, lai thu duoc tir hoat dong kinh doanh chung khoan.
B~ T:)i C'hfnh)
1
ty
!Och
c6 tire, IQ'i nhuan dUQ'C chia OUQ'C ghi nMn khi cong ty dU'Q'C quySn nh~n c6 urc hoac dU'Q'C (JllY
loi nhuan tu· viec g6p von.
Thu nh~p khac: Thu nhap khac quy dinh trong chuan 1111,rc nay bao g6m cac khoan thu lll'
d(lng xay ra khong thuong xuyen, ngoai cite hoat dong tao ra doanh thu, g6111:
•ill
'11
nh0n
ac
ho~t
+Thu vS thanh ly TSCD, nhuong ban TSCD;
+ Thu tiSn phat khach hang do vi pham hop dbng;
+Thu tiSn bao hiSrn duoc bbi thuong;
+Thu OUQ'C cac khoan 11Q' phai thu da x6a s6 tinh vao chi phi ky truce;
+ Khoan no phai tra nay rnAt chu duoc ghi tang thu nhap;
+Thu cite khoan thus duce giam, duoc hoan lai;
+ Cac khoan thu khac.
18. Nguyen tic k6 toan cac khoan giam trtr doanh thu
19. Nguyen tic k6 toan gia v6n hang ban
Gia v6n hang ban duce ghi nhan khi trong ky kS toan c6 phat sinh doanh thu ban hang hoac cung dp
dich vu.
20. Nguyen tic k6 toan chi phi tai chinh
Cac khoan chi phi duoc .ghi nhan vao chi phi tai chinh bao gom: Chi phi lai tiSn vay; chenh lech ty gia
h6i doai thuc hien cuoi nam tai chinh cac khoan muc tien t~ c6 g6c ngoai t~; cite khoan chi phi d~u tu·
tai chfnh khac.
Cac khoan tren duoc ghi nhan theo tong s6 phat sinh trong ky, khong bu tru voi doanh thu hoat di)ng tai
chinh.
21. Nguyen tic k6 toan chi phi ban hang, chi phi quan ly doanh nghiep
Chi phi ban hang: phan anh cac chi phi thuc tS phat sinh trong qua trinh ban san pham, hang hoa,
cung cAp dich vu, bao gbm cite chi phi chao hang, gioi thieu san pham, quang cao san pham, hoa hong
ban hang, chi phi bao quan, dong g6i, v~n chuyen, ...
Chi phi quan ly doanh nghi~p: phan anh cite chi phi quan ly chung cua doanh nghiep gbm cite chi
phi vs hrong nhan vien b9 phan quan ly doanh nghiep (tien luong, tien cong, cac khoan phu dp, ... );
bao hiSm xa hQi, bao hism y ts, kinh phi cong doan, bao hism thAt nghi~p cua nhan vien quan Iy
doanh nghi~p; chi phi v~t li~u van phong, cong q1 lao d(lng, khAu hao TSCD dtmg cho quan ly doanh
nghi~p; tiSn thue dAt, thuS 111611 bai; khoan l~p d~r phong phai thu kh6 doi; djch vv mua ngoai ( di~n,
nu6'c, di~n tho(.li, fax, bao hiSm tai san, chay 116 ... ); chi phi b&ng tiSn khac (tiSp khach, h9i nghj khach
hang ... ).
22. Nguyen tic va phrrO'ng phlip ghi nh~n chi phi thu6 thu nh~p doanh nghi~p hi~n hanh, chi phi thu6
thu nh~p doanh nghi~p hoan l::;ti
Chi phi thuS thu nh~p doanh nghi~p hi~n hanh duqc xac d!nh tren cu s6' thu nh~p chju thus va thuS suAt
thus TNDN trong nam hi~n hanh.
Chi phi thuS Thu nh~p doanh nghi~p hoan l(.li dtrqc xac djnb tren cu s6' s6 chenh !~ch t(.1111 tho·i du9·c
khAu trlt", s6 chenh l~ch t(.1111 tho·i chiu thus va thus suAt thus TNDN.
6
M~I VA DAU TU'Vt NATA BA
899 Duong 3/2, Phuong 7, Quan 11, TP. 11 M
M T: 0305020995
ONG TY CO Pl-IANTHU'ONC
V. THONG TIN
BO
SUNG
Ac
H
KHOAN MJ.JC TRiNIJ
M~u
·6 009-DN
(Han hanh theo Thong tu 200/20 I 4(1T-l3'1' '
ngay 22/12/2014 cua BQ 'l'tli Chlnh)
KR
BAY TRONC BA.NG CA.N n61
TOAN
1. Ti~n va cac khoan tu·o·ng du·o·ng ti~n
Cu6i
Chi tieu
ky
l>~u
77.641.252
- Ti@n mat
- Ti@n gi:ri ngan hang
41.357.624.249
- Ti@n gui co ky han 01->03 thang
40.000.000.000
-
2.
3.274.429
57.815.196.802
8.0 00.000.000
65.8 78.471.231
81.435.265.501
CQng
~
ky
Cac khoan ttAu tu tai chinh
a. Chung khoan kinh doanh
·----~-Ci1Bi ky
Chi tieu
Dftu
kY
~---------"-"------- -~!~-~~~- ~:~_tlf h~~- -~\f ~-hO_n_g_-+--_G_ia
__go_,(
c---+--G-ia~' ~tl;._} _h~-'P·-+--D_\f_P_l_1o_n_g_,
- Tong gia tri c6 phieu (chi ti~t
tung loai c6 phieu chiem nr I 0%
tren tong gia tri c6 phieu tro' len)
- T6ng gia tri trai phieu (chi ti~t
tung loai trai phieu chiern tu 10%
tren t6ng gia trj trai phieu tro Ien)
.. Cac khoan c!ftu tu khac
b. Dftu tu· narn gifr d~n ngay dao han
s,
C UOI
Ch'i tieu
J..ri,
....J
)!
Gia gBc
9ia tr! ghi s&
Gia gBc
•Kc&
.
•
Gia tr] ghi s&
bl) Ngan han
- Ti@n gtri c6 ky han
- Cac khoan c!ftu tu khac
b2) Dai h~n
- Ti@n gui c6 ky han
- Cac khoan dftu tu khac
c,
l)ftu tu gop v6n vao don v] khac
cu:Bi ky··
"D\f·phOng
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.
.................................
:
~.-~
;
.-
con
- Dftu tu vao c6ng ty
lien doanh, lien ket;
- Dftu tu vao don vi
khac (Cty c6 phftn
chung khoan Nh~t
3.000.000.000
3.000.000.000
7
3.000.000.000
3 .000.000.000
..
CONG TY CO PHAN THU'ONG M~I VA BAU TU'VI NA TA BA
899 Duong 3/2, Phuong 7, Quan 11, TP. HCM
MST: 0305020995
Cu6i
Chi ti~µ
- D~u tu vao don vi
khac (Cty TNHH bao
bi Hiep Nguyen
VINA)
3.
Gia g6c
Mfiu sfl B()().l).N
(Ban hanh th o Thong tu 200/2() I 11/'I I' in\·
ngay 22/12/2014 cl.la BQ '11ii Chlnh)
-
ky
Dv phong
2.000.000.000
Gia tr] hop
ly
2.000.000.000
Gia g6c
01,1·
phong
Gia 1 r] hQ'P
2.000.000.000
ly
2. 000.000.000
Phai thu cua khach hang
Cu6i
Chi tieu
a.
Phai thu ciia khach hang ng~n han
ky
Diu
1.707.143.499
Cong ty TNHH MTV thuong mai Thuy Lien
ky
20-351. 7 54.362
1.913.175.000
....................
Cong ty TNHH phan phoi Kim Oanh
.,
,,,,,,,,,,,
Cong ty TNHH MTV thuong mai Due Thien Thanh
830.500.000
DNTN Quynh Lan
Doanh nghiep tu nhan Dung A
6 7.725.000 .
I .062.875.000
,,,,,,_,,.,,,,,,,,,,,,,,,
850.300.000
Cong ty TNHH tu van va d~u tu ISC
463.551.699
DNTN Thuy H6ng
209.619.300
Cac khoan phai thu khach hang khac
203.472.500
14.187.079.362
b. Phai thu cua khach hang dai han
c.
Phai thu cua khach hang la cac ben lien quan
4. Phiii thu khac
Gi~.trg
a. Ng~n han
1.975.600
975.600
Phai thu v€ c6 phan hoa;
Phai thu v€ c6 tire va IQ'i nhuan duoc chia;
Phai thu nguoi lao dong;
··············································· ·· ··················
Ky cuoc,
ky quy;
1.000.000
Tam irng;
..................................
Cac khoan chi ho;
Bao hiern xa hQi n()p thua;
975.600
975.600
15.000.000
15.000.000
15.000.000
15.000.000
Bao hiem y t~ nop thua;
Bao hiem thit nghiep nop thira;
Phai thu khac.
b. Dai han
Phai thu v€ c6 phan hoa;
Phai thu v@ c6 tire va loi nhuan duoc chia;
Phai thu nguoi lao dong;
Ky ciroc,
ky quy
.
I . 700.600.000
8
Dl,fphong
·
QNG TY
C6
PHAN THU'ONG M~I
VA DAU
TU'VI NA TA BA
M~u
899 Duong 3/2, Phuong 7, Quan 11, TP. HCM
M T: 0305020995
809-DN
(Ban hanh theo Thong tu 200/20 I 4/1 'I -BT
ngay 2211212014 cua B() Tni
Cu6i
Chi tieu
'6
ky
Gia tr!
hfnh)
Dfiu ky
D\I· phOng
Gia tr]
D\r phOng
Cho muon;
·-
......................................
Cac khoan chi h9;
··································
Phai thu khac.
Ci}ng
5.
15.975.600
16.975.600
Hang tAn kho
.
Cutii ky
Chi tieu ·
.c,
...
Dftu
.
Gia g&c
4~f/
Icy
Dl,f phOng
- Nguyen lieu, v~t li~u
3.718.000
29.768.000
- Cong cu, dung cu
- Chi phi SX, KO do dang
158.792.400
221.432.400
663.763.566
8.462.948.400
852.323.966
8.688.098.800
-Thanh pham
- Hang hoa
Ci}ng
Khong co hang t6n kho dung d~ th€ chap, dm
6.
c6 bao
dam
cac khoan
no phai tra tai thoi di~m cuci ky,
Tai san d6' dang dai han
CuBi ky
Gia g6c
a.
Chi phi san xu~t, kinh doanh do·
dang dai han
Ci}ng
b.
Xay dung co· ban do· dang (Chi ti~t
cho cac cong trinh chi~m tir 10%
tren t&ng gia tr] XDCB)
Dhky
Cu6i ky
- Mua sam;
- XDCB;
- Sua chira.
Ci}ng
7.
Tang, giam tai san c6 djnh hfru hinh
Phuong ti~n
van tai,
truy~n d~n
.
Thi~tbi,
.d\lngc\l.
,_
qu!fo
ly
· nam,
. ' . "t•
sue~"' l
lam
h
.
vi~cc~Q
true
Nguyen gia TSCD
hiru hinh
- se du d~u ky
2.774.088.834
9
185.906.519
2.959.995.353
(Ban hanh thco Thong nr 200/20 I rl/'l"I 1ri·c
ngay 22/12/2014 cua B 'l't\i C'lifnh)
899 Duong 3/2, Phuong 7, Quan 11, TP. HCM
MST: 0305020995
Nha
cira,
vat
ki~n
Khoan muc
sO IUl9-DN
Mfiu
CONG TY CO PHAN THU.ONG M~I VA DAU TU' VI NA TA BA
-·
Cay Hin
Phuong t i~n
van). tiii,;)(
truycn dan
May moc,
thi~t bi
.
Thi~t bi,
d\lllg C\I
quan ly
true
- Mua trong ky
Tai silt1
nam,
c& djnh
sue v~t
hfru hlnh
lam
kh{ic
vice cho
;!,
Tong cQug
-----0
- E>ftu tu XDCB hoan
thanh
-Tang khac
- Chu.yS~ ·s~~g b~t d(mg
san dftu tu
- Thanh ly, nhuong ban
( 192.036.66
( l 92.036.666)
)
- Giam khac
- s6 du cudi kY
0 2.582.052.168
185.906.519
2.767.958.687
149.347.263
I .420.582.814
7.892.712
125.157.672
Gia tr] hao mon lfiy
k~
- se du dftu ky
1.271.235.55 I
- Kh~u hao trong ky
117.264.960
-Tang khac
·~··ci~~;s~--~-~~_g·i;~ia9ng
san dau tu
- Thanh ly, nhuong ban
( 192.036.666)
(192.036.666)
- Giam khac
- s6 du cuoi ky
0
1.196.463.845
0
1.502.853.283
157.239.975
1.353.703.820
Gia tr] con lai TSCD
hiru hinh
- Tai ngay dftu ky
- Tai ngay cu6i
ky
0 1.385.588.323
36.559.256
1.539 .412.539
28.666.544
1.414.254.867
Nguyen gia TSCD cuoi ky da kh~u hao h~t nhung v~n con su' d1,111g: 1.075.119.824 VND (Bao g6m: Xe
tai HINO; May Photocopy Canon iR 2018N; May server ML 310T04 3050 HP SATA)
8.
Tang, giam tai san c6 djnh VO hinh
Nguyen gia TSCD
vo hinh
s6
du d~u ky
95.000.000
- Mua trong ky
............................................
- Tao ra tir n9i b9
9.
.
- Tang do hop nhat
kinh doanh
- Tang khac
- Thanh ly, nhuong
ban
10
95.000.000
MAu
6NC TY C6 PHAN TlllJ'ONG M~I VA DAU TU' VI NA TA BA
899 Duong 3/2, Phuong 7, Qufln 11, TP. I ICM
ngay 22/12/2014
x
Khoan muc
such.mg
(Jftt
" phat,
Quyen
I ·~ I
h fl I
809-l)N
(Bun hanh thco Th6ng tu 200/2014/TT-13'1'('
M T: 0305020995
Quyen
• ·
s6
Ban
Gifry phep
Nhun
quy~n,
hi~u
b~ng sang hang
ch~
boa
Phfln
1118111
may tinh
:I.
V~I
·"
gaay
phcp
nhueng
cua 8¢ T1'1i
hlnh)
-
TSCI) VO
hinh
'l'c1ng c<)ug
khac
- Giam khac
se du cuoi ky
95.000.000
95.000.000
95.000.000
95.000.000
95.000.000
95.000.000
Gia tri hao mon liiy
ke"
.
s6 du d~u ky
t
I
······· ·········· ·+·································!·················· ··
- Khau hao trong ky
-Tang khac
............
- Thanh ly nhuong
ban
- Giam khac
s6 du cu6i ky
Gia tr! con lai ciia
TSCD vo hinh
- Tai ngay d~u nam
- Tai ngay cu6i nam
Nguyen gia TSCD v6 hinh da kh&u hao hSt nhung v~n su' dung: 95.000.000 VND
9. Tang, giam b~t d()ng san dh tu
Khoan m9c
se d~u
ky
Giam trong ky
Tang trong ky
s6 cu6i ky
1--~~~-~~~-~~~~-~----j1--~~~-'-~-+-~~·~---''--'--t~~""-~~-'----t-~~~~~-~
a) B~t d()ng san dh tu cho time
Nguyen gia
- Quyen su' dung
6.885.665.040
6.885.665.040
6.885.665.040
6.885.665.040
6.885.665.040
6.885.665.040
ctat
-Nha
- Nha va quyen Slr dung
ctat
- Co so ha tang
Cia tr] hao mon lfiy k~
- Quyen su dung
152.838.847
68.856.654
221.695.501
152.838.847
68.856.654
221.695.501
ctat
- Nha
- Nha va quyen sir dung
ctat
- Co so ha tang
Gia tr] con h;ti
- Quyen sir dung
6. 732.826.193
6.663.969.539
6.732.826.193
6.663.969.539
ctat
- Nha
- Nha va quyen su dung
ctat
- Co so ha tang
b)Bifr ct()~g~ii~ tl~~t~~~~ giu
~hi'>:Jfi11g gi~
Nguyen gta
- Quyen sir dung
1.093.954.080
1.093.954.080
1.093.954.080
1.093.954.080
ctat
11
Mfiu sfi BO')-l>N
CONG TY CO PHAN THU'ONG M~I VA f>AU TU"VI NA TA BA
899 Duong 3/2, Phuong 7, Quan 11,
(Ban hanh thco Thong LLI' 200/2() I I/Ti
TP. HCM
ngay 22112/2014 cua B
MST: 0305020995
- Nha
I .091.()54.080
.
1.093.954.080
.............. ......................................................................................................................................................
I T
'1'1\i Chlnh)
,
- Nha va quyen str dung dftt
- Ca s6 ha tftng
.............................................................................
Gia tr] hao mon lfiy k~
- Quyen su dung dftt
- Nha
,
................................ ................................................................................................
.
- Nha va quyen Slr dung dftt
...................................
- Ca so ha tang
.........................................
Gia tr] con l~i
1.093.954.080
1.093.954.080
1.093.954.080
I .093.954.080
- Quyen su' dung dftt
- Nha
- NM va quyen sir dung dftt
...............................................
- Ca s6 ha. tanzb
- Nguyen gia BDSDT da kh~u hao het nhung vfui cho thue hoac nam gifr cha tang gia: Khong co
10. Chi phi tra trmrc
Cu6i
a.
ky
.DAu ky
Ng~n han
0
3.549.805
- Chi phi tra tnroc cac loai bao hiem;
2.829.805
- Chi phi tra truce CCDC;
..................................................
·················
- Cac khoan khac.
720.000
b. Dai han
68.246.997.690
- Chi phi tra tnroc CCDC;
69.388.022.791
95.339.761
- Chi phi thue cira hang, van phong, kho
·····································································
;
85.012.748
67.928.060.379
.
- Cac khoan khac.
68.977.148.709
223.597.550
C(jng
68.246.997 .690
325.861.334
69.391.572.596
11. Vay va DQ' thue tai chinh
a. Y?:Y. . ~g~.I.1.~l;ll.1 .. 950.000.000
3.170.660.000 3.170.660.000
950.000.000
- Nguysn f)~c Thao
550.000.000
550.000.000
- Nguy~n Thi Thu
Thuy
400.000.000
400.000.000
~. . C::~ . C::~ Y.~1.1. . !.~~!.1~ . .
~.1?1'!!.1'!. ~i1!.1..!:.'~:?.1.1.~ . .
- Cac don vi khac
b ..
0
0
1.300.000.000
1.300.000.000
212.575.000
212.575.000
0
1.658.085.000
1.658.085.000
Y~Y dai. ~.~!1.
C(jng
950.000.000
3.170.660.000 3.170.660.000
12
950.000.000
ONG TY CO PHAN THU'ONG M~I VA f>AlJ TU'VI
NA TA DA
Mnu
899 Duong 3/2, Phuong 7, Quan l I, TP. I ICM
s6
U09-l)N
(Ban ban h thee Thong tu· 200/2() 1 '1/1 '1 -ur
ng<)y 22/12/2014 cua 130 Tf)i hf11h)
MST: 0305020995
12. Phai tra nguot ban
Cu6i Icy
Chi tieu
a.
SB c6 klu'i nang
Gia tr]
Cac khoan phai tra ngu(ri ban
'
. ..... .... r.iga.r.i . ~~1.1
D~u
6.739.000.000
6.739.000.000
· ······· ···········
Cac d6i tuong khac
36.753.689.794
----
s& c6 khil n~ug
tra 119·
36.753.689.794
.
Cong ty TNHH MTV thu6c la Sai
Gon
·········································
Tcty Cong nghiep thuc pham Dong
Nai .: MTV Cty TNHH
Gia tr]
tri\ m;r
ky
6.324.560.000
6.324.560.000
36.093.803.020
36.093.803.020
.
.
389.449.500
389.449.500
24.990.500
24.990.500
659.886.774
659.886.774
6.739.000.000
36.753.689.794
36.753.689.794
.................... ..............
b.
Cac khoan phai tra ngll'(ri ban
daih~n
6. 739.000.000
13. Thu~ va cac khoan phai n()p nha runrc
sa phai
Chi tieu
a.
trong
n{>p
ky
s6 da thuc n()p
trong
ky
Cu6i
Icy
Phai n()p (chi tdt theo tung loai
thue)
- ThuS gia tri gia tang
3 70.134.022
2.920.664.051
3.290.798.073
0
2.276.169.130
7.541.961.083
0
- ThuS tieu thu dac biet
- ThuS xuat nhap khau
- ThuS thu nhap doanh nghiep
- ThuS thu nhap ca nhan
5.265.791.953
57.067.222
358.279.494
387.557.988
27.788.728
4.000.000
4.000.000
0
5.559.112.675
11.224.317.144
- ThuS tai nguyen
- ThuS nha dii.t va ti@n thue dii.t
- ThuS mon bai
- Cac khoan phi, I~ phi va cac khoan phai
nop khac
5.692.993.197
b.
Phai thu (chi tdt theo tung loai
thue)
- ThuS gia tr! gia tang
- ThuS tieu thu dac biet
- Thue xuii.t nhap khau
- Thu@ thu nhap doanh nghiep
- ThuS thu nhap ca nhan
- Thu@ tai nguyen
..........................
·······························
- Thu@ nha dii.t va ti@n thue dii.t
- Cac loai thue khac
13
27.788.728
Mnu ~I\
CONG TY CO PHAN THU'ONG M,;.J VA DAU TU' VI NA TA BA
899 Duong 3/2, Phuong 7, Qu~n 11, TP. 11 M
ngay 22/12/2014
MST: 0305020995
Chi tieu
Hfiu ky
no9-nN
(Ban hanh thco Thong tu 200/20 I 1/'IT 11'1 ('
1
sa phai
11()p
trona ky
s6 dfi
CLIO B~ T;\i Chlnh)
thuc n()p
Cuf1i
trong ky
ky
- Cac khoan phi, I~ phi va cac khoan phai
n9p khac
Ci}ng
14. Chi phi phai tra
DAu
Cu6i l
734.437.644
- Trlch tnroc chi phi thue van phong
ky
6()0.209.908
243.000.000
- Phi kiem toan
80.000.000
- Trich tnroc chi phi h6 tro ban hang DL dp 1,2
- Trich truce phi can h9 Tay Nguyen Plaza
·····································································
469.829.J 19
·············.
- Chi phi phai tra ngan han khac
21.608.525
b. Dai han
466.229.119
53.980.789
. ............... . .......................................................
0
0
734.437.644
600.209.908
- Lai vay
- Cac khoan khac
Ci}ng
15. Phai tra khac
Cu6i
ky
Dftu
ky
a. Ng~n han
- Kinh phi c6ng doan
58.808.196
72.156.156
- Bao hiem xa hQi
- Bao hiem y
.....................................
t€
- Bao hiem th~t nghiep
···············································
- Phai tra v~ c6 phan h6a
- Nhan
kY quy, ky cuoc
ngan han
- C6 nrc, loi nhuan phai tra (Nam 2008, 2009,
1.171.020.000
2010, 2011, 2015)
l .463.695.000
- Kinh phi d~u tu, phat trien thi truong
141.790.000
- Chier khau thanh toan ban hang
513.334.874
··········································
- Cac khoan phai tra, phai nop khac
C<)ng
1.229.828.196
2.191.176.030
1.511.831.132
1.695.896.188
1.511.831.132
1.695.896.188
~· !?.~~--~·~·~
- Nhan ky quy, ky cuoc dai han
- Cac khoan phai tra, phai nop khac
C<)ng
14
·.coNG TY
co PHAN
TllU'ONG
M~I VA DAU TU'Vl
NA TA BA
899 Duong 3/2, Phuong 7, Qu~n 11, TP. I-ICM
MST: 0305020995
MAu s~ B09-l>N
(Ban hanh thee ThOng ur 200/20 I /'J''l'-IH
ngay 22/12/2014 cua BO Ttli Chlnh)
~~~~~~~~--------~----------------------~~--------16.
van chu so· hfru
a.
Bang dBi chi~u bi~n cl()ng cua van chu SO' hfh1
Chi tieu
van g6p cua
A
1
2
114.000.000.000
314.868.226
Quy dAu tu
x
ph6ttrien
chit sfr hfru
sa du dAu
narn trurrc
QuyN du.· trfr b6
1.
~
sung von dieu
II
LNSTchll'a
phan phBi
Cac khoan
muc khac
T6ng c\)ng
3
4
5
6
434.910.044
179.306.370
114.929 .084.640
-i'i~g~6~
!l:()f1 g f]~f.11 !f.LI'?'.(; .
- Lai trong narn
tnroc
14.863.077.755
14.863.077.755
- Ung khac
- Giam v6n
!f.()f]g f1~r.11 !f.'::r?:c; .
- L6 trong narn
tnroc
- Giam khac
s&
114.000.000.000
314.868.226
434.910.044
15.042.384.125
129.792.162.395
148.630.778
9.500.000.000
3.433.337.905
13.081.968.683
-Tang v6n
!r.C>11glc)1
- Lai trong ky
8.059.437.945
8.059 .43 7. 945
-Tang khac
-Gi~~~6~
trorig~)t
.
- L6 trong ky
- Giam khac
s&
b.
114.000.000.000
463.499.004
9.934.910.044
11.492.775.850
135.891.184.898
Chi ti~t van dAu tu cua chu sfr hiru (Danh sdch tJng hop nguai SU him chteng khoan ngay
0710312017va thong tin ciing bJ ngay 2910312017)
- V6n g6p cua cac T6 chuc
- v 611 g6p cua cac d6i tuong
khac
20.200.000.000
3 .100.000.000
93.800.000.000
110.900.000.000
11. 000. 000. 000
Trang do: NguyJn Thanh Khiem
Nguyln Hoang Duong
5. 605. 000000
5. 605. 000000
Nguyen Hoang Quy
5. 2 77. 000. 000
5.2 77. 000. 000
Nguyln Trung Kien
5. 67 3. 000. 000
5.341.000.000
Dinh Thi Binh
5. 682. 000. 000
5. 622. 000. 000
Le Thi Minh Ngoc
5. 690. 000. 000
5.4 71. 000. 000
An Viiit Thuy
1. 049. 000. 000
1. 0 5 0. 000. 000
C()ng
114.000.000.000
15
114.000.000.000
CONG TY CO PHAN THU'ONC
M~I VA DAU TU' VI NA TA BA
899 Duong 3/2, Phuong 7, Qu~n 11, TP. HCM
MST: 0305020995
M u s6 HO'>-ON
(Ban
hanh thee Th6ng tu 200U) I 11/'IT-BT
~~~~~~~~~~------~~--~~~----------------~----~~--~
c.
ngay22/12/2014cl'.1al
Cac giao djch v~ v6n vo'i cac chii so· huu va phan ph6i
cB tire,
¢Tti
'hlnh)
chia IQ·i nhu~n
CuBi ky
Chi tieu
'
-
- v 611 dfru tu cua chu SO' hull
+ v6n g6p ddu ndm
+ v6n g6p tang trong
ndm
..............................................................................................
+ v 6n g6p giam trong ndm
+ V6n g6p cuai
ndm
- c6 tire, loi nhuan da chia
d.
CB phieu
Cu6i ky
Chi tieu . <
- se luong
c6 phieu dang
ky phat
hanh
Dfin
ky
11.500.000
11.500.000
11.400.000
11.400.000
J/.400.000
11.400.000
- s6 luong c6 phieu dang luu hanh
11.400.000
11.400.000
cs phieuph6 thong
11.400.000
11.400.000
- se luong c6 phieu da ban ra c6ng
+
chung
cs phieu pho thong
+ C6 phieu
U'U tf(ij
-.......s6
luong c6 phieu duce mua lai
................................... ...................... ...........................
+ c6 phieu pho thong
......................... ............. ..............................................
+ c6 phieu
+
+ c6 phieu
U'U
U'U
tliii
ddi
Menh gia c6 phieu dang hru hanh: 1 O.OOOVND/c6 phieu
e.
CB tire
- ce tire da c6ng b6 sau ngay kSt thuc ky kS toan nam
+ C6 tire ail cong b6 tren c6 phieu ph6 thong: Theo Nghi Quyet Dai Hoi DJng C6 dong thuongni en ndm 2017 dii
thong qua chi a c6 tuc ndm 2016 bang c6 phieu voi tY !¢ 12:01 (tire 12 c6 phieu duac nhdn 0 I c6 phi du moi)
+ C6 ttcc ail cong b6 tren c6 phieu uu ddi: Khong c6
- CfJ tire CUa cfJ phieu U'U dai liiy k~ chua dU'Q'C ghi nhan
f.
Cac quy cua doanh nghiep
- Quy khen thuong
464.604.004
-.............................
Quy phuc loi
462.355.289
336.768
- Quy thuong ban quan ly diSu hanh
922.000.000
2.000.000
-.............................
Quy dfru
tu phat trien
.
463.499.004
314.868.226
- Quy du trir b6 sung v6n diSu I~
9.934.910.044
16
3.896.283
434.910.044
MAu
C6NG TY CO PHAN THU'ONC M~I VA DAU TU' VI NA TA BA
s6 B09-DN
(Ban hanh thco Thong tu 200/2014/'l'T-lffC
ngay 22/12/2014
l'.1a f3~ 'l';)i
hlnh)
899 Duong 3/2, Phuong 7, Quan 11, TP. HCM
M T: 0305020995
17. Cac khoan muc ngoai Bang can d6i k~ toan
a.
Tai san nh~n giii' h()
Chung loai, quy each, phfim ch~t
Ten hang
:l:)VT
1--~~~~~~~~~~~-+-~~-"'-~'--~~~-'-~~~~-1-~~~~~---t-~~
Sa lu'C)'ng
T6ng dai dien thoai
ThiSt bi van phong
Cai
May lanh cac loai
ThiSt bi van phong
Cai
Ban cac loai
ThiSt bi van phong
Cai
GhS cac loai
ThiSt bi van phong
Cai
67
Tl! hf> SO'
ThiSt bi van phong
Cai
5
ThiSt bi van phong
Cai
3
Yach ngan
ThiSt bi van phong
Cai
2
Quay tiSp tan
ThiSt bi van phong
Cai
Dien thoai ban
ThiSt bi van phong
Cai
May Fax
ThiSt bi van phong
Cai
May Photocopy
ThiSt bi van phong
Cai
I
May nuoc n6ng, lanh
ThiSt bi van phong
Cai
5
.................................................................................
Salon
........................
..........
8
21
..........................
19
VI. THONG TIN BO SUNG CHO cAc KHOAN Ml.JC TRINH BAY TRONG BAO cAo KET QUA
HO~ T DQNG KINH DOANH
1. T6ng doanh thu ban hang va cung
dp
djch vt,1 (Ma s6 01)
'Ky nay
Chi tieu
a.
Ky trtr~·c
Doanh thu
- Doanh thu ban hang
2.652.688.000
- Doanh.............
thu........................................................................
cung cftp dich vu
C()ng
...........................................
Doanh thu d6i vo'i cac ben lien quan (chi tidt ticng
b.
ttJi tuong)
Truong hop ghi nh~n doanh thu cho thue tai san la
t6ng s6 tien nhan truoc, doanh nghiep phai thuyet
minh them ct€ so sanh sir khac biet gitra viec ghi nhan
doanh thu theo phuong phap phan b6 dfin theo thoi
gian cho thue; Kha nang suy giam loi nhuan va Iuong
tiSn trong tuong lai do c!a ghi nhan doanh thu c!6i voi
toan b<) s6 tiSn nhan truce.
c.
2.
Cac khoan giam trir doanh thu (Ma s6 02)
Chi tieu
- Chi~t khau thuong mai
..............................
198.999.706.510
....................................................................................................................................
.
.
- Giarn gia hang ban
C()ng
17
1.577.093 .142
2.055.576.010
4.229.781.142
201.055.282.520
