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Được ký bởi NGUYỄN ĐỨC THUẬN
Ngày ký: 20.04.2017 16:52
c6
CTY
PHANTHl1<1NG ~1 vA DAUTlfVINA TA BA
899 Bu'ong 312,Phu'ong 7, Quan 11 TPHCM
M~u so'B Ola - DN
(Ban hOnli theo TllOng tu S<120012014rtT-BTC
ngily 2211212014 cua B(j Tai Chlnh )
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BANG CAN DOI KE TOAN
Quj I niim 2017
Tai ngay 31thdng03 nam 2017
Don vi tlnh : VND
TAI SAN
A.
Ma
Thuytt
slf
minh
culfi ky
dAu nlim
TAJ SAN NGAN H~N
(100=110+120+130+140+150)
I. Tien va cac khodn tu'dng dt!ong
I. Ti~n
2. Cac khoan urong duong ti~n
----·
-----
b0
--- ---IV. Hang tOn kho
I. Hang l&n kh-~
-
--
--. --
2. Dir phong giam gia hang t6n kho (*)
94.966.849. 798
110 V.l
111
I 12
97.571.499.877
74.571.499.877
23.000.000.000
65.878.471.231
-57 .878.47 I .231
8.000.000.000
---
,.
- -.
--
-
-
150
I. Chi phi tra tnrdc ngdn han
151 V.lOa
2. Tlrne GTGT dtr(Jc kha'u trlt
152
-- ,_
--3. Thue va cac kboan phai thu Nhii rnrdc
153 V.12b
--- --- -4. Giao dich mua ban !1_1i trai phieu chinh phti
154
5. Tai sdn ngan han khac
155
B. TAI SAN DAI H~N
200
(200=210+220+230+240+250+260)
--
--
.
---- -·
·-
-----
130
15.472.780.419
20.396.729.962
,;::::=
131 V.3
15.470.804.819
20.351.754.362 ~o5
132
44.000.000 s-:
. -------:;6t133
.
----·· -~01
134
-·-· )NGM
135
I NJ
--136 V.4a
1.975.600
975.600 ~?-137
~
-----139
- --· --140
1.006.302.800
8.688.098.800
------141 V.5
1.006.302.800
-8.688.098.800
149
V. Tai san ngiln han khac
I. Cac khodn phai thu dai han
- I. Phai thu dai han ctia khach hang
2. Tra tnrdc cho nguoi ban dai han
3. V6n kinh doanh i'f don vi tnrc thuoc
4. Phiii thu dai han n9i b9
.
..
-
---
7. Du phong khodn thu ngifn han kh6 doi (*)
8. TAi san .thieu cho XU ly
114.050.835.933
120 V.2
t- 121
·- -·
122
---·123
m. Cac khoan phai thu ngiin han
1-:-Phai thu ngdn han cua khach hang
2. Trd tnrdc cho nglfoi ban hang ngan han
-i-Phifith-;;-n(>i ng.f n han
4. Phal thu thee tien- u(i ke hoach HDXD .S.-Phai thu v6 cho vay ngfo han
6. Phditht1 ngifn han khac
100
t-
II. Cac khojin d!iu tu' tai chfnh ngiin ban
··----- I. Chirng khoan kinh doanh
--- . ----2. Du phong giarn gia clnrng khoan kinh doanb (*)
3. E>ilu ur nlim-giu den ngay Ciao han
I·
86
So
252.837
252.837
---
165.000.000
212
213
214
150.000.000
--
---
-
---
-
83.227.075.091
210
- - -211
--- ----
3.549.805
3.549.805
-----
83.769.215.603
--
-
--
15.000.000
- ---
----·-
--
5. Phiii thu v~ cho vay dai h~n
6. Phlli lhu di\i han khac
7. Du phong phiii thu dai han kh6 doi (*)
Il. Tai san c6 dinh
I. TSCD hftU h1nh
- Nguyen gia
-: Gilt tri hao mon liiy kc(*)
--2. TSCD thue tai chinh
- Nguyen gia
- Gi:! tri hao men liiy kc{*)
3. TSCD vo hlnh
- Nguyen gia
- Gia tr! hao men liiy ke (*)
-
-
--
---
--
IV. Tai san cli'J dang dai han
---l. Chi phi san xui\1 kinh doanh dCJ dang dai han
2. Chi phi xay dung Cd biin do dang
--
-
--
V. Cac khoiin d~u tu' ti\i chfnh di\i han
I. E>ttu ur vao cong ty con
2. E>au ur vao cong cy lien kct , lien doanh
3. E>ttu ur g6p v6n vao den vi khac 4:01/ phong d~u ur ti\i chinh di\i han (*)
5. E>au ur narn giir de'n ngay dfo han
--
-
VI Tai san dai han khac
1. Chi phi tra trttdc dai han
2. Tai siin lhue' thu nh~p hoan lai
--3. Thic1 bi, v~11tt, phu ti'lng lhay the dai han
4. Tai siin dai han khac
~-
TONG CONG
--
TAI SAN (270 =
100 + 200)
c. N(J---PHAI TRA-(300 = 310 +330)
---
I.N(/ nglin han
---l. Phiii trii ngtr(1i ban ngifn han
2. Ngtr(1i mua tra ti~n truce ngifn han
3. Thue' va cac khoiin phai nop Nha mrcc
----4. Phai trii ngtt(1i lao dong
----5. Chi phi phai trii ngfo han
-~
6. Phiii era n(\i b(I ngifn han
7-:l>hiii tr<l theo tie'n di) Kc hoach HE>XD
8. Doanh thu chira thuc hi~n ngfo han
9. Phdi tra ngfo han khac
---10. Vay va n(l thuc tai chlnh ngl!'n han
-
--
-
·-
,.,
-
--
--
1.539.412.539
1.539.412.539
2. 959.995.353
-1.420.582.814
95.000.000
-95.000.000
95.000.000
-95.000.000
7 .792.351.946
7.979.619.120
-187.267.174
7 .826.780.273
---
7.979.619.120
-152.838.847
--
5.000.000.000
5.000.000.000
5.000.000.000
5.000.000.000
-
- -
69.388.022.791
-69.388.022.791
--
V
_
SO'
minh
cua'iky
so
300
.213
-- --61.505.637
,
310
59.993.806.081
311 V.12a
44.105.248.990
312
312.575.000
-- 313 V.13a
3.399.589.455
314
5.931.063.314
315 V.14a
1.233.123.453
--- 316
___
d~u narn
48.943.903.006
--
-
--
47 .248.006.818
-36.753.689.794
-
-
5.692.993.197
-1.053.704.838
600.209.908
-
-
'.3
H
TA
-
178.736.065.401
S6
Thuye't
-
,_ 317
318
319 V.15a
320 V.lla
.
-
Ii
197.277.911.024
-
-
-
68.792.889.442
68.792.889.442
270
Mi
15.000.000
1.476.833.703
1.476.833.703
-- 2.767. 958.687
-l.291.124.984
260
261 V.IOb
- 262
263
268
NGUONV6N
-
15.000.000
--
ill. Ba't d()ng san ditu tu'
-- Nguyen gi
-
215
216 V.4b
219
220 V.7
221
222
223
224
- 225
226
227
228 V.8
229
230 V.9
231
232
240 V.6
241
242
250 V.2
251
252
253
254
255
-
--
-
l.860.432.376
l.187.125.000
--
-·~
--
-
--2.191.176.030
--950.000.000
--
11. D\t phong phai trii ngfo han
12. Quy khen thttdng phtic lc;ii
13. Quy blnh 6n gia
--14. Giao dich mua ban lai Lrlii phieu chinh phu
---
II. Ncf dai han
----
s(J
-
-------- .
---
I . Phii i trii dii i hi! n ngttC1i ban
2. NgttC1i mua tra ti6n tnrdc dai han
3. Chi phi phai era dai han
4. Phiii Lrii dai han n()i b() ve v5n kinh doanh
5. Phai 1ra dai han ni;'>i bi;>
-------------- -6. Doanh thu chua thirc hi~n dai han
7. Phai trii dai han khac
-----8. Vay va no time tii.i chinh dai han
9. Trai phieu chuyen a6i
1 o. cs phleu uu dai
11. Thue' thu nhap hoan lai pMi tr
----13. Quy phat trien khoa hQC Va Cong ngh¢
D- voN cHu
321
322
323
324
--
mru (400 =4I0+430)
1.964.648.493
--
- -
330
--331 V.12b
332
333 V.14b
334
335
336
337 V.15b
338 V.l lb
339
340
341
--342
--- - - -343
400
6.233.051
----
1.511.831.132
1.695.896.188
--
---·--1.511.831.132
1.695.896.188
- -
---
-
-
-·-
135.772.273.811
135.772.273.811
114.000.000.000
114.000.000.000
I. V6n chu sd huu
I. V 5n g6p cua chii so hiru
phieu ph6 thong c6 quyen biEu quye't
phieu uu dai
2. Thang dttv5n-c6 ph~~
3. Quyen chon chuy~n d6i trai phieu
-v6i1-khac ~ua chi! sd htru
5. c6 phieu quy (*)
-6. Chenh 1¢ch danh gia lai tai siin
----7. Chenh Iech cy gia hoi doai
8. Quy dliu tttphat irien - -
410 V.16
411
4lla
- -41 lb
- --412
413
414
415
416
417
- 418
-9. Quy h0 LrQ sifp xep doanh nghiep
419
- -10. Quy khac thuoc von chu SO hiru
420
11. Lei nhuan sau thue' chua phan ph6i
421
- LNST chira phan phoi lily ke den cu6i ky trttdc
421a
-. LNST chua phan ky ni\y
421b
--12. Nguen vci°n aliu ur XDCB
422
~
-II. Ngutln kinh phf va quj' khac
430
I. Ngu6n kinh phl
431
2. Ngudn kinh phi da hlnh ihanh TSCE>
432
- ce
- cs
-129.792.162.395
129.792.162.395
-114.000.000.000
114.000.000.000
--- ------
4:
TONG CONG NGUON VON (440=300+400)
,
")
A
-
9.934.910.044
11.373.864.763
3.433.337.905
7.940.526.858
---
-
')
-
--
-
434.910.044
15.042.384.125
J 79.306.370
14.863.077 .755
----- ----
197.277.911.024
A
----
314.868.226
-···
440
'
--
-
463.499.004
A,
A,
178.736.065.401
,
CAC CHI TIEU NGOAI BANG CAN DOI KE TOAN
CHiTIEU
I. Tai siin cho thuc ngoai
2. V~t nr.hang hoa nMn giii' h9 , nh~n gia cong
Scf cuo'i quy
216.414.456
S6 diiu nam
216.414.456
3. Hang hoa nhan ban
hQ.
nMn ky gii'i
4. N
- Ngoai t¢: USD
6. Du toan chi Stf nghiep, du
Ban ki~m soat
- --
67,92
an
Ke Toan Truong
Ngay 20/04/2017
.-
-
67,92
-----
co
v DA u
CTY
PHAN THU'C1NG M~ I A
TU VI NA 1
899 E>uong 3/2,Phuong 7, Qu~n 11 TPHCM
Mllu s6 B 03a - DN
(Ban himh theo TMng
111 scJ'Z00/2014/lT-lJTC
ngay 2211212014 ctia B(j Tai Chlnh}
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BAO CAO LUU CHUYEN TIEN TE
(Theo phuang p/uip true tiep)
Quy I nam 2017
FJrm vi tinh · VND
Chi ticu
Mas6
I-Luu chuyi!n ti~n tit hoat dl}ng kinh doanh
1. Ti6n thu tit ban hang, cung dp dich VI} vii doanh thu khac
2. Ti6n chi tra cho ng1t?li cung ca'p hang ho:i vii dich VI}
3. Ti~n chi tra cho ng1t?li lao dong
4. Ti6n chi trd liii vay
5. Ti6n chi
time thu nh~p doanh nghiep
6. Tien thu khac tit hoar dc)ng kinh do~nh
7. Tien chi
cho hoat dc)ng kinh doanh
- -Luu chuyi!n ti~n thu~n tu hoat dl}ng kinh doanh
--
01
02
03
04
05
06
07
20
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k~:-
---
--
IJ. Luu chuyin ti~n tu hoat dl}ng dau tu
-
--
-
I. Ti6n chi M mua slim, xay dung TSCE> vii cac tiii sdn
dai han khac
2. Tien thu_tf( thanh ly , nhircng ban TSCE> vii cac tiii sdn
dai nan kh:ic
-·3~Ti6nchi cho vay , m~a- cac cong cu ng cfut ddn vi kh:ic
4. T_!_~~1.fi11 h?_i cho vay, ban li,i c:ic cong Cl} 119 c-;ia
5. Tifrn chi d:~u tit g6p v6n viio don vi khac
6. Ti~n tho h6i dfo tit gop v6n vao don vi kh:ic
7. TiSn thu lii.!._c~o vay, c6 ttl'c vii lgi nhuan dltQC chia
Luu chuyi!'n tiiln thudn tu hoar d()ng dau tit
22
23
24
5. Ti~n chi tra n(J thue ti\i chinh
6. CO urc, lgi nhuan da tra cho chti so hftu
Luu chuy~n ti€n thuQn tif hoat d()ng tai chinh
-----
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33
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36
40
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--
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-177.721.250
2.992.938.750
31.693.028.646
65.878.471.231
--
-
70
--·--
12.014.822.360
10.712.676.488
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97.571.499.877
----
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446.004.179
446.004.179
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ki6m soar
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Luu chuyi!'n ti~n thuiln trong k)• (20+30+40)
Titln vatttdng dlfdng ti~n dilu ky
Anh htrong cua thaya&i 1y gia h6i ooai quy d6i ngo~i
Tiiln va tt!
--
-
31
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2. Tien
chi tra- von gcpcho cac chii
hITu, mua lai
__.....
c6 phieu cua doanh nghiep da phat hanh
3. Tiin vay ngiln han, dai han nhan dtiQC
4. Ti6n chi trii n(J g6c vay -----
-
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III-Ltiu ch~1y€~-tiiln tu hoat dl)ngtiii chinh
i""Ti6n thu tir phat hanh c6 phie'u. nh~n v6n g6p ciia chii
1-
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--
25
26
27
30
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l 91.163.509.837
-l 73.264.344.731
-832.539.290
----- -3.270.508.114
.- ---1.927.918.638
-3.746.433.430
-----11.977.602.910
--- ----150.000.000
-----------15.458.975
---- 27.272.727 - - \50
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---
--
-
---
420.078-345.918
-379.055.404.576
-1.404.697.742
-59.499.677
-5.265.791.953
--27.116.248
- -----5.943.255.228
28.404.085.717
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CONG TYCO PHAN THU.ONG M~J VA DAUTU'Vl
NA TA BA
899 Duong 3!2, Phuong 7, Qu~n 11, TP. HCM
MST: 0305020995
.I..
Miu s6 809-DN
(Ban hanh theo Thong tu 200/2014/Tf-BTC
ngay 22/1212014 cua Be} Tai Chinh)
r
,
'
,
THUYET MINH BAO CAO TAI CHINH
Quy 1 niim 2017
I.
D~C DIEM HO~ T D<)NG CUA CONG TY
J. Hinh thirc s& hiru vbn
Cong ty c6 phAn Thirong mai vii E>Au tu VI NA TA BA duce thanh l~p theo giAy chirng nh~n dang ky
kinh doanh s6 4103006943 dang ky IAn dfiu ngay 07/06/2007, thay d6i IAn tht'r rmroi theo giAy clurng
nMn dang ky kinh doanh s6 0305020995 do S& K~ hoach vii E>Au tu Thanh ph6 Hb Chi Minh cAp ngay
20/02/20 I 4.
2.
Linh v~rc kinh doanh
Thuong mai, djch vu vii dfru tu.
3. Nganh ugh~ kinh doanb cbinh
Mua ban thu6c la di~u san xuAt trong mroc;
Mua ban nguyen phu li~u, may moc, thi~ bi nganh thu6c la;
Kinh doanh v?n chuyen hang hoa;
Kinh doanh bAt d¢ng san.
4.
~.
.>
Chu ky s:1n xufit, kinb doanh thong thu'irng
5. D~c ai&m hoat d(}ng kinh doanb ciia doanh ngbi~p trong
chinh
kY k€ toan co anh
hml'ng ct€n bao Clio tai
ct.u true
doanh ngbi~p
Cong ty co m¢t (0 I) chi nhanh 111i Ha Ni)i:
Ten chi nhanh: CN Cong ty c6 phfin thirong rnai va dAu tu VI NA TA BA tai
Ha N9i
Ma s6 thu~: 0305020995 - 002
Dia chi: S6 83A Ly Tlnrong Ki~t, Phuong Trfrn Hung E>110, Qu~n Hoan Kiern, TP.Ha N(>i.
7. Tuyen
b6 v~ kha
nang so sanh thong tin tren Bao cao tai chinh
C6 th~ so sanh diroc theo thcri gian.
11.
KY KE TOAN, DON VJ TLEN T~ SU Dl)NG TRONG KE TOAN
1. Ky k~ toan
B~t dfru
tit ngay O 1/01/2017 va kSt thuc vao 3111212017.
2. Dan v] ti~n t~sir d 1.mg trong k~ toan
E)bng Vi~t Nam (VNE>)
1
VA
rA
Cong ty dang phan ph6i nhan thu6c "SAIGON Silver".
6.
Ht
CONG TY CO PHAN THU'ONG M~
VA DAU TUVl NA TA BA
899 Duong 3/2, Phuong 7, Qu~n 11, TP. HCM
MST: 0305020995
m. CHU AN M\]'C VA CHE
D(>
1. Ch~ dQ k~ toan ap dung:
Miiu
s6 809-DN
(Ban hanh theo ThOngtu 200/2014ITT-BTC
ngay 22112/2014 c1ia B9 Tai Chinh)
KE TOAN AP DVNG
Cong ty ap dung Ch~ d(> k~ toan doanh nghiep ban hanh theo Thong tu s6 200/2014!IT-BTC ngay
22/1212014 cua B9 Tai chinh.
2. Tuyen
b6 v~ vi~c tuin
thii Cbu~n
ffi\fC
k~ toan va ch~ dQ k~ toan
Cong ty da ap dung cac Chu§n ID\fC k~ loan Vi~t Nam va cac van ban huong d§n Chuan rrurc do Nha
nuoc da ban hanh. Cac bao cao tai chinh duce l~p va trinh bay theo dung rnoi quy dinh cua tung chufin
ITT\fC, thong tu lnrong d§n thuc hien chu§n mire va Ch~ dQ k~ toan hi~n hanh.
IV. CAC CHiNH SACH KE TOAN AP DIJNG
1. Nguyen t~c ghi nh~n cac khoan ti~n va cac khoiin nrong duong ti~n
Ti€n bao g6m ti€n tai quy, tiSn dang chuyen va cac khoan ky goi khong ky han.
Tuong duong ti&n la cac khoan d5u tu ng~n han khong qua 3 thang, co kha nang chuyen d6i d8 dang
thanh lllQt luong ti€n xac djnh va khong co nhi&u rui ro chuyen d6i thanh ti€n
2. Nguyen t~c k~ toan cac khoan aiu nr tai chinh
a. E>5u (tr vao Cong cu vdn cua don vj khac;
+ Khoan dAu tu
+
vao don v] khac duoc xac djnh theo phuong phap
gia g6c.
l~ch gifra gia g6c cua cac
khoan dllu nr duce hach toan tren s6 k~ toan lon hem gia tri th] tnrong cua chung tai thoi diem l~p du
Du phong giarn gia d~u tu duce l~p vao thCri di~m cudi
narn la s6
chenh
phong.
3.
b. Cac phuong phap k~ toan ddi v
Khoan phai thu cua khach hang duce hach toan chi ti~t cho nrng ddi nrong, tirng n9i dung phai thu, theo
doi chi ti~t ky han thu h6i (tren 12 thang hay khong qua 12 thang k~ tir thoi di~m bao cao)
ghi chep
va
theo tirng IAn thanh toan. E>6i tuQ'llg phiii thu la cic kh
chinh.
K~toan phan loai cac khoan nq, loai ng co th~ tra dung han, khoan ng kh6 doi ho~c co kha nang khong
thu h6i duqc, d~ co can c(r xac djnh s6 trich l~p d\f phong phai thu kh6 doi ho~c co bi~n phap xu ly d6i
v&i kl10an 119' phai thu khong doi duqc.
4. Nguyen t~c ghi nh~n hang tAn kho
a.
Nguyen t~c ghi nh~n hang t6n kho
•
Hang tbn kho d1tqc hach toan theo gia g6c. Truang hqp gia tri thu§n c6 th~ th\fc hi~n dtrqc th§p
han gia g6c thi hach toan theo gia trj thuAn c6 th~ th\fc hi~n d1rqc.
•
Gia g6c hang tbn kho bao gbm: chi phi mua, chi phi ch~ bi~n va cac chi phi lien quan tn,rc ti~p
khac phat sinh d~ c6 duqc hang tbn kho a dia di~m va trang thai hi~n tai.
•
Chi phi mua cua hang t6n kho bao g6m gia mua, cic loai thu~ khong duqc hoan lai, chi phi v~n
chuy~n, b6c X~p, bao quan trong qua trinh mua hang va CaC chi phi khac CO lien quan
lr\fC
ti~p den vi~c mua hang t6n kho. Cac khoan chi6t khAu thmmg mai va giam gia hang mua do
hang mua khong dung quy each, phiim chiit duqc trir (-) kh6i chi phi mua.
b. Ph110'ng phap tinh gia trj hang tAn kho
2
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Gia trj hang tbn kho duce xac djnh theo phuong phap nhap tnroc xuiit tnroc (FIFO)
c.
Phuong phap hach toan hang t&n kho
Hang ciln kho dugc hach roan thco phirong phap ke khai thuong xuyen.
ct. Pluro'ng phap l~p dv phong giam gia hang tAn kho
L~p du phong giarn gia hang tbn kho tren cc so gia g6c ghi tren sil k~ toan cao hon gia tr] thuiin co th6
tlurc hien duoc,
5.
Nguyen t~c ghi nh~n va kh~u hao TSCD, TSCD thue tai chinh va b5t di}ng san d~u tu
a.
Nguyen t~c k~ toan TSCD hfru hinh, TSCD vo binh
Tai san c6 dinh hfru hinh dugc xac djnh gia trj ban diiu theo nguyen gia. Nguyen gia la roan b(i cac chi
phi ma doanh nghiep bo ra d~ co diroc tai san c6 dinh hfru hinh tinh d~n thoi di~m dua tai san do vao
trang thai
su dung,
Tai san c6 dinh VO hinh dtroc xac dinh gia tri ban diiu theo nguyen gia. Nguyen gia la toan bo cac chi
phi ma doanh nghi~p bo rad~ c6 diroc tai san c6 dinh VO hinh tinh d~n thoi di6m dua tai san d6 vao
trang thai si:r dung theo du tinh.
Phuong phap khiiu hao TSCE>: Nguyen gia tai san c6 dinh duce khau hao theo phuong phap duong
tb~ng trong su6t thoi gian hfru dung du tinh cua tai san, Ap dung theo Thong ur 45/2013{IT-BTC ngay
25 rhang 4 nam 2013.
b. Nguyen t~c k~ toan TSCD thuf tai chinb
c, Nguyen t~c k~ toan B~t dqog san aiiu nr
Nguyen gia cua BDSDT dirge mua bao g6m gia mua va cac chi phi lien quan true ti~p d~n viec mua,
nlur: Phi dich V\) tu viin, I~ phi truce ba, phi bao tri va chi phi giao dich lien quan khac, ...
Trong qua trinh cho thue hoar dong phai ti~n hanh trich khfiu hao BE>SDT va ghi nh~n vao chi phi kinh
doanh trong ky (k~ ca trong thoi gian ngirng cho time). Doanh nghiep c6 th~ dl,l'a vao cac bfrt dong san
chtl SO hfru Slr d\lllg Cllllg lo~i d~ UUC tinh thcri gian trich khfru hao va xac djnh phuong phap khfru hao
cua BDSE>T.
Doanh nghi~p khong trich kh~u hao d6i vcri BDSE>T n~m gifr cha tang gia.
6.
Nguyen tftc k~ toan cac hQ'p aAng hQl> tac kinh ctoanh
7.
Nguyen t~c k~ toan thu~ TNDN hoan l\li
Chi phi thu~ thu nh~p doanh nghi~p hoiin le.ii duqc xac djnh tren oo so s6 chenh l~ch t~un thcri dtrgc khfru
trt'r, s6 chenh l~ch tc.im thCri chiu thu~ va thu~ sufit thu~ TNDN.
8.
Nguyen t~c k~ toan chi phi tra tr110'c
Cac chi phi tra tnrcrc chi lien quan d€n san xu~t kinh doanh nam tai chinh hi~n t~i dtrqc ghi nh~n
phi tra tmcrc ng~n h(ln va dtrqc tinh vao chi phi san xuat kinh doanh trong nam tai chinh.
la chi
Cac chi phi sau day da phat sinh trong nam tai chinh nhung duqc h~ch toan vao chi phi tra tmcrc dai h(ln
d~ phan b6 diin vao k~t qua ho~t d<)ng kinh doanh trong nhi~u nam:
+Chi phi tlrne cao
6c 83A
Ly Thuang Ki~t;
+Chi phi t6 cht'rc l~i doanh nghi~p;
+ Cong C\l dvng cv xufrt dung c6 gia tri Ian;
+Chi phi stra chfra Ian tai san
c6 djnh
phat sinh mot liin qua lcrn.
3
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Viec tinh va phan b6 chi phi tra tnroc dai han vao chi phi san xmh kinh doanh nrng ky hach toan OLJ'qC
can cir vao tfnh ch§t, rmrc d(i nrng loai chi phi d~ chon phuong phap va tieu thirc philn b6 hop ly. Chi
phi tra truce diroc phan bf> d~n vao chi phi san xu§t kinh doanh theo phirong phap duong th~ng.
9. Nguyen tic n9· pbai tra
a.
K~ roan can Clr ky han cua cac khoan phai tr.id~ philn loai no ng~n han hoac 119' dai han.
b. Cac khoan nq phai Ira dugc theo doi chi ti~t theo ky han phai tra va d6i nrong phai tra
c.
Vi~c phfin loai cac khoan phiti tra la phai tra nguoi ban, phai tra n(>i b(>, phai tra khac duce thuc
hi~n theo nguyen t~c:
Phai tra ngtroi ban bao glim cac khoan phai tra rnang tinh ch§t tlurong mai phat sinh nr giao dich
mua hang h6a, dich V!J, tai Sall Va ngu(rj ban la 0011 v] OQC l~p VCri nguei 111Ua (glim ca cac khoan gifra
cong ty me va cong ty con, cong ty lien doanh, lien k~t)
Phai tra khac glim cac khoan phai tra khong c6 tinh thirong mai, khong lien quan d~n giao djch mua,
ban, cung dp hang hoa, dich vu:
•
Cac khoan phai tra lien quan d~n chi phi tai chinh, nlur: khoan tra v~ liii vay; c6 nrc; lei
11hu~11 phai tra; chi phi hoat d(>ng d~u tu tai chfnh phai tra; nh~ ky cuoc, ky quy; ...
•
Cac khoan phai tra khong mang tfnh thirong 11111i 11J1u: H6 trc kinh phf d~u tu phat tri~n th]
tnrong.
10. Nguyen tic ghi nh~n vay va nq ph:ii tra thue tru chinh
Gia tr] khoan vay va no lhue tai chinh diroc ghi nMn la t6ng s6 ti~n phai tra diroc tinh bing gia tr] g6c
tren hop d6ng vay.
Cac chi phi di vay lien quan true ti~p d~n khoan vay (ngoai liii vay phai tra), nhu chi phi th§m djnh,
ki~m loan, l?p h6 scr vay v611 ... dugc h11ch toan vao chi phi tai chinh.
Doanh nghi~p h{lch toan chi ti~t va theo doi tlrllg d6i tuqng cho vay, cho ng, tirng kh~ ucrc vay nc,r.
11. Nguyen tic ghi nh~n va van boa cac kho:in chi phi di vay
Chi phi di vay dirge ghi nh~n vao chi phi san xu§t, ki11h doanh trong ky kl1i phat sinh, trir chi phi di
vay lien quan tf\l'c tiSp d~n vi~c dAu tu xay d\fllg ho~c san xu§t tai san dO- dang duqc tinh vao gia tri
ct'.1a tai san d6 (dtrqc v6n hoa) kl1i c6 du cite di~u ki~n quy dinh trong Chu§n mire k~ toan Viet Nam sb
16 "Chi phi di vay".
Chi phi di vay lien quan tf\Ic tiSp d~n vi~c dAu tu xay d\fng ho~c sitn xu§t tai san d& dang duc;rc tinh
vao gia tri cua tai san do (duqc v6n hoa), bao gam cac 1<11oan lai ti~n vay, philn b6 cac khoan chiSt
khAu ho~c ph\t tr(ii khi phat hanh trai phi~u. cac khoan chi phi phv phat sinh lien quan tcri qua trinh
lam thi1 tvc vay.
12. Nguyen tic ghi nh~n chi phi phai tra
Cac khoan chi phi lh\rC t~ chua phat sinh nhung duqc trich tmac vao chi phi san xu§t kinh doanh
trong ky d€ dam bao khi chi phi phat sinh th\fc t~ khong gily dQI bi~n cho chi phi san xu§t kinh doanh
tren ca s& dam bito nguyen t~c phu hqp giii'a doanh thu va chi phi. Khi cac chi phi d6 phat sinh, n~u c6
chenh l~ch vcri s6 da trich, k~ toan tiSn hanh ghi b6 sung ho~c ghi giam chi phi 1uong !mg v6·i phAn
chenh l~ch.
Cac khoan chi phi chua chi nlnrng duqc uac tinh d~ ghi nh~n vao chi phi san xu§t kinh doanh trong ky
clni y~u la chi phi thue van phong, di~n, nucrc, van chuy~n va cac chi phi djch V\) khac. Ca s& xac djnh
gia tri cua nhfrng khoan chi phi d6 d\fa tren Hqp d8ng, thong bao, cong van thu tian, ...
4
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13. Nguyen tic va phirong phap ghi nh~n cac khoan di! pbOng phai tra
tra
Gia tr] dirge ghi nh~n cua m9t khoan du phong phai
la gia tr] dirqc ir&c tinh hop ly nh§t v~ khoan
ti~n se phai chi d~ thanh roan nghia v1,1 nq hi~n tai tai ngay k~t thuc ky k~ roan nam hoac tai ngay k~t
thuc ky k~ roan gitra nien d(l.
Chi nhtrng khoan chi phi lien quan d~n khoan du phong phai tra dii l~p ban d§u moi dirge bu ditp bang
khoan du phong phai tra d6.
Khoan chenh !~ch gifra s6 d\T phong phai tril da l~p a ky k~ toan truce chira sti dung h~t lon hon s6 du
phong phai tra l~p 0 ky bao cao duqc hoan nhap ghi giam chi phi san xu§t kinh doanh trong ky tnr
khoan chenh 1¢ch lon hon cua khoan du phong phai tra v~ bao hanh cong trinh xay Iiip duce hoan
nh~p vao thu nhap khac trong ky
14. Nguyen
de glti
nh~n doanh thu clnra thuc hi~o
Bao gom doanh thu nh?n truce nhir: S6 ti~n cua khach hang da tra truce cho m()t hoac nhieu ky k~
toan v~ cho time tai san; Khoan lai nh~n truce khi cho vay v6n ho~c mua cac cong Cl,I no; Va cac
khoan doanh thu chira thuc hi¢n khac nhir: Khoan chenh l~ch gifra gia ban hang tra cham, tra g6p theo
cam k~t v&i gia ban tra ti~n ngay, khoan doanh thu nrong (rng voi gia tr! hang hoa, dich vu ho~c s6
phai chi~t kh§u giam gia cho khach hang trong chuong trinh khach hang truyen th6ng...
IS. Nguyen t~c ghi nh~n trai phi~u chuy~n d8i
16. Nguyen t~c ghi nh~n van chti
sa biru
Nguyen tile ghi nh?n v6n g6p cua chu so hiru, tMng du v6n
c6
phan, quy~n chon trai phi~u chuy~n
dbi, v6n khac ci'.1a cht.i s& hfru.
+ V6n d§u ll! Clla chi1
SO
hfru: dtr<;JC ghi nh~n theo s6 v6n thl!C g6p CUa chti
SU
hfru;
+ Th~ng du v6n c6 phfin: duqc ghi nh?n theo s6 chenh 1¢ch l&n hon (ho~c nho ho-n) giiia gia th\TC
t~
phat hanh va m~nh gia cb phi~u a cac cong ty c6 ph§n khi phat hanh e6 phi~u l~n d§u, phat hanh b6
sung ho~1e tai phat himh c6 ph ieu quy.
+ V6n khac Clta chu SO hfru: dtrqe ghi theo gia trj con J~j giifa gia trj hc,rp Jy et1a cac tai san ma doanh
nghi~p dirge cae 16 eh(rc, ca nhiin khac t~ng, bi~u. sau khi trlr (-) khoan thu~ phai n9p (n~u c6) lien~,:_..
quan den cae tai san duqc t~ng, bieu nay.
·c.::i
*
Nguyen tile ghi nhi.in chenh !¢ch danh gia l~i tai san
'11
Nguyen t~c ghi nhi.in chenh 1¢ch t)r gia
.~~
Nguyen tile ghi nh?n !qi nhu?n ehua phiin ph6i
17. Nguyen t~c v:\ phtr
- Doanh thu vii thu nh(Jp khac, doanh thu dtrqc xae dinh theo gia tri hgp ly cua eac khoan ti€n di! thu
ho~c se thu sau khi trir (-) cac khoi'!n chi~t kh§u thucmg rn~i, giam gia hang ban, hang ban bi tra l~i.
Doanh thu cung dp djch v1;1: Tuan thti 5 di~u ki~n ghi nh~n doanh thu quy djnh t~i Chu~n tn\rc k~
toan s6 14 - Doanh 1h11va1h1111h¢p khac, doanh thu cung dp djeh v1,1 duqe ghi nh?n khi k
ky thi doanh thu dirge ghi nh~n trong ky theo k~t qua ph~n cong vi~e da hoan thanh vao ngay l~p
Bang ciin d6i k~ toan ctia ky d6.
Ph~n cong vi¢e cung dp dich V\1 dii hoan thanh dtrQ'C xae djnh theo phuong phap danh gia cong viec
hoan thanh.
Doanlt thu ho~t d(}ng tai chinh: Tuan rhu 2 di€u ki~n ghi nh~n doanh thu quy djnh t~i Chu~n mire k~
toan s6 14 - Doanh thu vii 11111 nh(ip kluic, bao g6m liii ti~n gfri ngan hang dtrQ'c ghi nh~n tren ccr sa
s
CONG TY CO PHAN THUONG M~I VA DAU TU" VI NA TA BA
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MST: 0305020995
M~u s6 809-0N
(Ban hanh theo Thong tu 200120 I 4ffT-BTC
ngay 2211212014 ctia BQ Tai Chinh)
thong bao v€ lai ti8n gtii hang thang cua ngan hang, c6 llrc lei nhuan diroc chia, lai chenh lech
thuc hi~n, lai thu duce tti boat dqng kinh doanh chirng khoan,
ty gia
cs nrc, lgi nhuan duoc chia duoc ghi nMn khi cong ty duce quy8n nhan c6 t(rc hoac diroc quyen nhan
lqi nhu~n tit vi~c g6p v6n.
Thu nh~p khac: Thu nhap khac quy dinh trong chuan mire nay bao g6m cac khoan thu tir cac hoar
dc)ng xay ra khong thu(mg xuyen, ngoai cac hoar dc)ng tao ra doanh thu, gam:
+ Thu v~ thanh ly TSCD, nhircng ban TSCE>;
+Thu tien phat khach hang do vi pharn hQ"P dang;
+Thu ti~n bao hi€m duce b6i thuong;
+Thu duce cac khoan no phai thu dii xoa s6 tinh vao chi phi ky tnroc;
+ Khoan ng phai tra nay mi1t chti duoc ghi tang thu nhap;
+Thu cac khoan thu~ duce giam, duoc hoan lai;
+ Cac khoan thu khac.
18. Nguyen t~c k~ toan cac khoan giam trir doanh thu
19. Nguyen fiic k~ roan gi:i vBn hang ban
Gia v6n hang ban diroc ghi nh?n khi trong ky k~ roan c6 phat sinh doanh thu ban hang hoac cung dp
dich V~I.
20. Nguyen t~c k~ roan chi phi tai chinh
Cac khoan chi phi diroc ghi nh~n vao chi phi taj chinh bao gam: Chi phi liii ti8n vay; chenh l~ch ty gia
h6i doai thuc hien cu6i nam tai chinh cac khoan rnuc ti~n t~ c6 g6c ngoai t~; cac khoan chi phi dfiu tu
tai chinh khac.
Cac khoan tren duoc ghi nh~n theo t6ng s6 phat sinh trong ky, khong bu tnr voi doanh thu hoat dc)ng tai
chinh.
21. Nguyen t~c k~ toan chi phi b:in hang, chi phi quan ly doanh nghi~p
Chi phi ban hang: phan anh cac chi phi thtrc t~ phat sinh trong qua trinh ban san phffm, hang hoa,
Cung dp djch Vt,1, bao g6m cac chi phi chao hang, gicri thieu San pfi.1m, quang CaO Sall phclm, hoa hang
ban hang, chi phi baa quan, dong g6i, v~n chuyen, ...
Chi phi quan ly doanh nghi~p: phan anh cac chi phi quan ly chung Cua doanh nghiep gam cac chi
phi v8 luong nhan vien b9 pMn quan ly doanh nghi~p (tiSn luong, ti~n cong, cac khoan ph~1 dp, ... );
bao hi~m xa h9i, bao hi€m y t~, kinh phi cong doan, bao hi~m tJ1M nghi~p cua nhan vien quan ly
doanh nghi~p; chi phi v~t li~u viin phong, cong c1,1 lao d()ng, khAu hao TSCD dung cho quan ly doanh
nghi~p; ti8n thue aAt, thu~ mon bai; khoan l~p d~ phong phfii thu kho doi; d!ch vp mua ngoai (di~n,
nu&c, di~n tho11i, fax, bao hi~m tai san, chay n6 ... ); chi phi b~ng ti8n khac (ti~p khach, h9i nghi khach
hang ... ).
22. Nguyen tile va phllO'ng pbap ghi nh~n chi phi tho~ tho oh~p doanh nghi~p hi~n haoh, chi phi thu~
thu oh~p doan.h nghi~p hoiio l:_ti
Chi phi thu8 thu nh~p doanh nghi~p hi~n hanh dtrQ'C xac djnh tren
thue TNDN trong niim hi~n hanh.
CO'
sa thu nh~p chiu thu6 va thu~ su~t
Chi phi thoe Thu nh~p doanh nghi~p hoan l11i duqc xac djnh tren ccr s& s6 chenh 1<%ch t;;im thcri duQ·c
kh5u trir, s6 chenh l~ch t?m thcri chiu thue va thu~ su~t thu~ TNDN.
6
Miu s6 B09-0N
(Ban hanh theo Thong tu 20012014/lT-BTC
ngay 2211212014 cua B~ Tai Chinh)
CO PHAN THU.ONG
M~l VA f>AU ru' VI NA TA BA
899 Duong 312, Phuong 7, Qu~n 11, TP. HCM
MST: 0305020995
CONG TY
v.
THONG TIN
TOAN
BO
SUNG CHO
cxc
Kt
KHOAN MVC TRiNH BAY TRONG BANG CAN DOI
1. Ti~n va cac khoan nrong duong ti~n
Dftu.k)r
Cu6i kjr
Chi tieu
63.274.429
3.802.840.112
-Ti~n mat
- Ti~n giri ngan hang
70.768.659.765
- Tien giri co ky han 01->0J thang
23.000.000.000
57.815.196.802
8.000.000.000
97.571.499.877
Ci~ng
65.878.471.231
2. Cac khoan d§u nr tai chinh
a. Cbirng khoan kinh doaoh
I•
Chi tieu
Giag&c
Cu6i kjr
Gia tr] hQ'p
Iv
n.,phOog
-
Dftu kY
Gia tr] hop
n., phong
Iv
Gia g&c
- T6ng gia tr] c6.phiSu. (chi 1iS1
nrng loai co ph ieu chiem tir I 0%
tren 16ng gia tr! c6 phieu tr<'r len)
............. ,_,
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- T6ng gia tri rrai phieu (chi ci~t
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tren t6ng gia tr] rrai phi€u tr6' len)
,.._ .... ···········-··········--"""'"""'"""'--
___
............ ,.................,.
-·
-
'-
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......................
·-··-·-·-·
- Cac khoan dftu tu khac
__
b. Dau nr n~m gifr d~n ngay
Chi tieu
Gia g&c
kY
Gia tr! ghi s6
Gia g&c
Gia tr] ghl s&
bl) Ng~n han
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899 Duong 3/2, Phuong 7, Qu~n 11, TP. HCM
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Mftu s6 809-DN
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CuBi kY
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15.470.804.819
20.35 l. 754.362
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CONG TY CO PHAN THU.ONG M~l VA DAU TU' VI NA TA BA
899 Duong 3/2, Phuong 7, Qu~ 11, TP. HCM
MST· 0305020995
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CONG TY CO PHAN THU'ONG M~I VA DAU TU'VI NA TA BA
899 Duong 312, Phuong 7, Qu~n 11, TP. HCM
MST: 0305020995
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MST: 0305020995
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899 Duong 312, Phuong 7, Qu~n 11, TP. HCM
MST: 0305020995
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899 Duong 3/2, Phuong 7, Qu?n I I, TP. HCM
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,__,_, ·----··---·-···-····..·--·······
Cai
5
VI. THONG TIN BO SUNG CHO CAC KHOAN MVC TRiNH BA y TRONG BAO CAO KET QUA
HO~TD(>NG KINH DOANH
1. TBng doanh thu ban hang va cung tip dich vu (Mas& 01)
Ky nay
Ky tnr6'c
Chi tieu
a. Doanb thu
-
___···-------
··-·--··..--..........-·-···-·- ................ .............._.,.,_.
-
-
_______________________
-..............
Doanh
thu ban-...................
hang ___,.,
~...............................
- Doanh thu cung cap dich V\I
....................................... -........................ ..----···-··
Cono
............................................... -- ..-·--.:·----·-··--b. Doanh thu aoi voi c:lc beo lien quan (chi tiit timg
...
___
.
t16i tuang)
-......._.. .........------··--·----·--Truong hop ghi nb~n doanh thu cho tbue tai san ta
.
tong so tien nh(in tnroc, doanh nghiep phai thuyet
..............-........-...........
.
c.
-------· ---····-·-·-···· ..····-·-·····-··..·-·····-······· .............
175.652.809.850
--------·-----·-·....................-.................-..................................
376.906.493.190
1.680.625.011
1.563.870.813
---------··-----·-·--·-·--·····-··-..............................................................
378.587.118.201 ...................................
177 .216.680.663
........................... " .........
-----·--·..·--·-·
-
·----··----·-----· --~-··-- ......................................................... ,....
minh them d~ so sanh sir khac biet gifra viec ghi nh~n
doanh thu theo phucrng phap phan b& d§n theo thoi
gian cho thue; Kha nang suy giam loi nhu~n va lu6ng
ti~n trong urong lai do da ghi nh~n doanh thu d6i v&i
toan b<} s6 ti~n nh~n truce,
2.
Cac khoan giam trir doanh thu (Mas& 02)
Ky nay
Chi tieu
Ky tru'O'c
mai
·-··--·Chi~t
---··· ···khAu
·-··· ··-····thuong
· ·······-·--..----·
·-··--·····---·---------------~!-----------· -·-·-·--···--···-···--···--·-·······-···-···-···-· ·····-··
- Giarn gia hang ban
·-·····-···--····· ···. ····--···-··-···--·--·--···--·---··---··-·--·--------!-------------·
---···--···-···--···-···-················· ""'' '"'···
C{lng
3.
Gia v&n hang ban (Mas& 11)
Ky nay
Chi tieu
,_______
Ky trtro·c
164.210.174.389
355.951.811.173
-........................................
Gia v6n cua_..hang , h6a dil ban
--- .,._., ,.,.....----·---·-··
..·-···-····..•···• ..··•·
1.241.203.
I 06
- Gia v6n cua dich v11 era cung dp
1.373.746.845 . ·f.----· ..-..............................
----·---=---'·-----------1------------,_
.
,_,
__
- Gia tr] con lai, chi__ phi nhirong
ban, thanh ly d1a BDS d§u tu
....... _
,_
.
.......................................................
.,,.
- Chi phi kinh doanh b~t d<}ng san ddu tu
.............................. , ...--·--··········----------------·--·----!----------···-- ---···-·······-··--·--·····-········-·····-·· .. ···"····· ..·· .. ··
- Hao hut, m~t mat hang t6n kho
,
,
17
