BAO CAO TAI CHINH NAM 2015
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._-_.
RS~JI
CCNG TV
co PHAN
THU'ONG M~I vA gAu TU'
VI NA TA BA
BAo cAo TAl CHINH DA DU'Q'C KIEM ToAN
Cho narn tal chinh kilt thuc vao ngay 31 thang 12 narn 2015
Ml)C Ll)C
Trang
Bao cao cua Ban Giarn doc
1-2
Bao cao kiem toan doc I$p
3-4
Bao cao tal chfnh da dU'Q'ckiem toan
Bang can doi ke toan nqay 31 thanq 12 narn 2015
5-6
Bao cao ket qua heat dong kinh doanh
cho narn tai chfnh ket thuc tat nqay 31 thanq 12 narn 2015
7
Bao cao luu chuyen tien t$
cho narn tai chfnh ket thuc tal nqay 31 thanq 12 narn 2015
Thuyet minh bao cao tai chfnh
8-9
10 - 29
CONG TY
co PHAN THU'O'NG M~I vA £lAu TU' VI NA TA BA
Dia chi: So 899 DLfCYng
3 thanq 2, Phuonq 7, Ouan 11, Thanh pho Ho cnr Minh
BAo cAo COA BAN GIAM £lOC
Ban Giarn doc Gong ty Go phan Thuonq mai va Dau tu VI NA TA BA (dLfai day qoi t~t la "Gong ty") han hanh
d$ trinh bao cao nay cunq voi cac bao cao tai chfnh dfnh kern da dLfQ'Ckiem toan cua Gong ty cho narn tai
chfnh k~t thuc vao nqay 31 thanq 12 narn 2015.
1.
cAc THONG TIN CHUNG
Gong ty Go phan Thuong rnai va Dau tu VI NA TA BA dLfQ'Ccap Gi~y chtmq nhan dang ky kinh
doanh Ian dau so 4103006943 nqay 07 thanq 06 narn 2007 do Sa K~ hoach va Dau tu Thanh Pho Ho
Chi Minh cap va cac Gi~y chunq nhan thay doi sau d6 voi Ian thay doi gan day nh~t la Gi~y chung
nhan dang ky kinh doanh so 0305020995 ngay 20 thang 02 narn 2014.
Tn,Jsa chfnh dang ky heat dong kinh doanh cua Gong ty dLfQ'Cd~t tal So 899 DLfang 3 thanq 2,
Phuonq 7, Ouan 11, Thanh pho Ho Ghf Minh.
Von di€w 1$theo Gi~y chtrnq nhan dang ky kinh doanh la 115 ty dong.
2.
THANH VI EN HQI DONG QUAN TR!, BAN KIEM SOAT vA BAN GIAM DOC
D~nh sach cac thanh vien HOidong quart tri trong narn va vao nqay lap bao cao nay cua Gong ty bao
gom:
Cturc danh
H9 ten
Ong
Nguyen Tri~t
Chu tich
Ong
Nguyen Van Thjnh
Thanh vien
Ong
Nguyen Duc Thuan
Thanh vien
Ong
Thai Hoang Long
Thanh vien
Ba
Nguyen Th] Thu Nquyet
Thanh vien
Danh sach cac thanh vien Ban Kiem scat trong narn va vao nqay lap bao cao nay cua Gong ty bao
qorn:
Cturc danh
H9 ten
Ba
vt: Thi Mai Thuy
Truo'nq ban
Ba
Nguyen Th] Dung
Thanh vien
Ba
Nguyen Thi Thu Binh
Thanh vien
D~nh sach cac thanh vien Ban Giarn doc trong narn va vao nqay lap bao cao nay cua Gong ty bao
qorn:
Cturc danh
H9 fen
Ong
Nguyen coc
rnuan
Ong
Nguyen The Tong
Giarn doc
Ph6 Giarn doc
'il
T
T.
o
CONG TV
co PHAN THU'O'NGMAl vA DAu
TU'VI NA TA SA
f)ja chi: So 899 f)U'6'ng 3 thanq 2, PhU'6'ng 7, Ouan 11, Thanh pho He Chf Minh
3.
TRAcH NHleM COA BAN GIAM DOC
Ban Giam doc Cong ty c6 trach nhiern I~p bao cao tal chfnh hang narn phan anh mot each trung thvc
va hop Iy tinh hinh tai chfnh cOng nhir ket qua kinh doanh va tinh hinh ltru chuyen ti~n t$ cua Conq ty
trong narn. Trong viec lap bao cao tal chfnh nay, Ban Giarn doc ducc yeu cau phai;
•
l.ua chon cac chfnh sach ke toan thfch hop va ap dl,mg cac chfnh sach d6 mot each nhat quan;
•
Dua ra cac xet dean va uoc tfnh mot each hop Iy va than tronq;
•
Neu r6 Chuan rnuc ke toan ap dl,mg cho Conq ty c6 duoc tuan thu hay khonq, c6 nhCmg ap dunq
sai lech tronq yeu can dU'qc conq bo va giai thlch trong bao cao tal chfnh hay khonq;
•
l.ap bao cao tai chfnh tren co sa hoat dong lien tuc tnr trll'6'ng hop khonq the gia djnh rang Cong
ty se tiep tuc heat dong lien tuc; va
•
Thiet ke va duy tri h$ thong kiem scat noi bo mot each hCru hieu cho rnuc dlch lap va trinh bay
bao cao tai chlnh hop Iy nharn han che sai s6t va gian lan.
Ban Giarn doc chiu trach nhlern dam bao rang cac so sach ke toan dU'qc ghi chep phu hop va hru giCr
d~y du de phan anh mot each hop Iy tinh hinh tal chfnh cua Conq ty tal b~t ky thoi diem nao va bao
cao tal chfnh dU'Q'c lap tuan thu cac Chuan rnuc ke toan va Che do ke toan doanh nghi$p Vi$t Nam
cOng nhu cac quy dinh hien hanh khac v~ ke toan tal Viet Nam. Ban Giam doc Cong ty cOng chiu
trach nhiern dam bao an toan tai san cua Cong ty va thuc hi$n nhCrng bien phap thlch hop de nqan
chan va phat hien cac hanh vi gian I~n va vi ph9m khac.
Ban Giam doc xac nh~n rang Cong ty da tuan thu cac yeu c~u neu tren khi I~p bao cao tai chinh.
4.
KIEM ToAN VI EN
Cong ty TNHH Kiem toan DTL, tMnh vien cua RSM Quoc te, bay to nguy$n vong tiep tl,lC dU'qc chi
djnh kiem toan bao cao tai chinh cho cac nam tai chinh tiep theo cua Cong ty.
5.
CONG BO BAo cAo TAl CHiNH
Ban Giam doc Cong ty cong bo rang, bao cao tai chfnh kem theo phan anh trung thl,fC va hqp Iy, tren
cac khfa C9nh trong yeu, tinh hinh tai chinh cua Cong ty t9i ngay 31 tMng 12 nam 2015, ket qua hO'?t
dong kinh doanh va tinh hinh lU'u chuyen ti~n t$ cho nam tai chinh ket thUc cung ngay, phu hqp voi
cac ChUEln ml,fC ke toan Vi$t Nam, Che do ke toan Vi$t Nam va cac quy djnh hi$n Mnh c6 lien quan
t9i Vi$t Nam.
TP. He Chf Minh, ngay 17 thang 03 nam 2016
2
......
-y
Ji
._-_.
RS~JI
RSM Vietnam
U3U5, Toa nha Sai Gon 3
140 Nguyen Van Thu, PhLiong Da Kao
Qu~n 1,Tp. HiS Chi Minh, Viet Nam
T +848 3827 5026
F +848 3827 5027
So: 16.273/8CKT-OTL
www.rsm.com.vn
BAo cAo KIEMToAN DQC L~P
Kinh gUoi:
Cae thanh vien HQi d6ng quan tr]
Cae thanh vien Ban Giarn d6e
CONG TV CO PHAN THU'ONG MAl vA £)Au TU' VI NA TA BA
Bao cao kiem toen ve bao cao tili ehinh
Chung toi da kiem toan bao cao tai chinh kern theo cua Conq ty Co phan Thuonq mai va £)au tll' VI NA TA BA
(dll'6'i day gOitat la "Conq ty"), duoc lap nqay 17 thanq 03 narn 2016 tll trang 05 d~n trang 29, bao gam Bang
can doi k~ tOEIntal nqay 31 thanq 12 narn 2015, Bao cao k~t qua kinh doanh, Bao cao luu chuyen tiElnt$ cho
nam tai chinh k~t thuc cunq nqay va Ban thuyet minh bao cao tai chlnh.
Treen nhi~m cue Ban Giem (foe
Ban Giarn doc Cong ty chiu trach nhiern ve viec lap va trlnh bay trung thuc hop 1'1bao cao tal chinh cua Conq
ty theo ChUEInrnuc k~ toan, che do k~ toan (doanh nqhiep) Vi$t Nam va cac quy dinh phap 1'1co lien quan d~n
viec lap va trlnh bay bao cao tai chfnh va chiu trach nhiern ve kiem scat noi bo rna Ban Giarn doc xac dinh ta
can thi~t de dam bao cho viec I~p va trlnh bay bao cao tai chfnh khOngco sai sot tronq y~u do gian lan hoac
nharn Ian.
Treen nhi~m cue Kiem toen vien
Trach nhiern cua chunq toi la dua ra 'I ki~n ve bao cao tal chfnh dua tren k~t qua cuoc kiem toan. Chung toi
da tien hanh kiem toan theo cac chuan rnuc kiem toan Vi$t Nam. Cac chuan muc nay yeu cau chunq tol phai
tuan thLl ChUEInrnuc va cac quy dinh ve dao d(fc nghe nghi$p, lap k~ hoach va thl,l'c hien cuoc kiem toan de
dat duoc su dam bao hop 1'1ve viec li$u bao cao tai chfnh cua Cong ty co con sai sot tronq y~u hay khong.
Conq viec kiem toan bao gam thuc hlen cac thu tl,lCnham thu th~p cac bang ch(fng kiem toan ve cac so li$u
va thuy~t minh tren bao cao tai chfnh. Cac thLltl,lCkiem toan dll'Q'cIl,l'achon dl,l'atren xet doan cLlakiem toan
vien, bao gam danh gia rLliro co sai sot trong y~u trong bao cao tai chfnh do gian I~n ho~c nham Ian. Khi thl,l'c
hi$n danh gia cac rLliro nay, kiem toan vien da xem xet kiem soat noi bo cLla Cong ty lien quan d~n vi$c I~p
va trlnh bay bao cao tai chfnh trung thl,l'c, hQ'p1'1nham thi~t k~ cac thLl tl,lCkiem toan pM hQ'pv6'i tlnh hlnh
thl,l'ct~, tuy nhien khong nham ml,lCdfch dll'a ra 'I ki~n ve hi$u qua cLla kiem soat noi bO cLla Cong ty. Cong
vi$c kiem toan ding bao gam danh gia tfnh thfch hQ'pcLla cac chfnh sach k~ toan dll'Q'cap dl,lng va tfnh hQ'p
1'1cLlacac ll'6'c tfnh k~ toan cLla Ban Giam doc cOng nhll' danh gia vi$c trlnh bay tong the bao cao tai chfnh.
Chung toi tin tll'cYngrang cac bang ch(fng kiem toan ma chung toi da thu th~p dll'Q'cla day dLlva thfch hQ'pde
lam cO'scYcho y ki~n kiem toan cLlachung toi.
THE POWER OF BEING UNDERSTOOD
AUDIT I TAX I CONSULTING
RSM Vietnam is a member of the RSM network and trades as RSM. RSM is the trading name used by the members of the RSM network. Each member of the RSM network
independent accounting and consulting firm which practices in its own right. The RSM network is not itself a separate legal entity in any jurisdiction.
is an
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RS~JI
Y kitm cu« kiem loan vien
Theo
'I kien
chung toi, bao cao tai chinh dinh kern da phan anh trung thuc va hop 1'1tren cac khia canh trong
y~u tlnh hlnh tai chinh cua Conq ty Co phan Thuonq rnai va f)au tu VI NA TA SA vao ngay 31 thang 12 narn
2015 cOng nhu k~t qua heat dong kinh doanh va tlnh hlnh lU'u chuyen tien t$ cua narn tal chinh k~t thuc cunq
nqay, phu hop voi chuan rnuc, che do k~ toan (doanh nqhiep) Viet Nam va cac quy dinh phap 1'1c6 lien quan
d~n vlec lap va trlnh bay bao cao tai chinh.
KIEM ToAN VIEN
)
-:
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HUYNH TH! NGQC TRINH
Giay chung nhan dang ky hanh nghe ki~m toan
so: 0425-2014-026-1
Giay chung nhan dang ky hanh nghe ki~m toan
~
so: 2124-2013-026-1
4
c
~
CONG TV
co PHAN
THU'O'NG M~I vA £)Au TU' VI NA TA BA
Bia chi: So 899 BU'ang 3 thanq 2, Phuonq 7, Ouan 11, Thanh pho Ho Chi Minh
Mau s6 B 01 - ON
BANGcAN£)6IK~TOAN
T<;linqay 31 thang 12 narn 2015
BO'n vi tinh: VND
Ma
TAl SAN
o
s6
A. TAl SAN NGAN H~N
100
I. Ti~n va cac khoan tU'O'ng dU'O'ng ti~n
110
1. TiE3n
Th.
minh
56 cu6i
nam
56 d~u narn
49.282.721.703
7.995.846.439
10.712.676.488
6.343.427.381
111
7.712.676.488
2.156.294.326
2. Cac khoan tuonq dU'O'ng tiem
112
3.000.000.000
4.187.133.055
II. Cac khoan phal thu ng~n han
130
18.944.787.206
991.506.163
17.160.378.522
659.746.163
(5.1 )
1. Phai thu nqan han cua khach hang
131
2. Tra truoc cho ngU'ai ban ngan han
132
3. Phai thu ngan han khac
136
(5.4)
1.784.408.684
III. Hilng t6n kho
140
(5.5)
18.450.721.168
640.576.391
1. Hang ton kho
141
18.450.721.168
640.576.391
IV. Tal san ng~n han khac
150
1.174.536.841
20.336.504
1. Chi phi tra truoc ngan han
151
9.599.639
20.336.504
(5.3)
36.260.000
295.500.000
2. Thue GTGT dU'Q'c khau tnr
152
1.164.937.202
B. TAl SAN oAI H~N
200
102.808.163.459
107.201.540.472
I. Cac khoan phal thu dili han
210
15.000.000
15.000.000
1. Phai thu dai han khac
216
15.000.000
15.000.000
II. Tal san c6 dinh
220
2.667.706.141
5.309.136.397
1. Tal san co dinh hl1'u hlnh
221
2.667.706.141
5.309.136.397
+ Nguyen gia
222
12.625.247.893
12.625.247.893
+ Gia tri hao man lay ke
223
(9.957.541.752)
(7.316.111.496)
2. Tai san co dlnh vo hinh
227
+ Nguyen gia
228
95.000.000
95.000.000
+ Gia tri hao man lay ke
229
(95.000.000)
(95.000.000)
III. B&t dQng san d~u tU'
230
+ Nguyen gia
231
+ Gia tri hao man lay ke
232
IV. Tal san dO>dang dal han
240
7.757.590.001
1. Chi phi xay dunq co ban do dang
242
7.757.590.001
V. £)~utU' tal chinh dai han
250
1. Bau tu g6p von vao don vi khac
253
2. Dl,I'phOng dau tU' tal chinh dai han
254
VI. Tal san dai han khac
260
1. Chi phi tra truoc dai han
261
TONG CQNG TAl SAN (270
= 100 + 200)
(5.6)
7.959.667.884
(5.7)
7.979.619.120
(19.951.236)
(5.2)
5.000.000.000
4.968.128.786
5.000.000.000
5.000.000.000
87.165.789.434
89.151.685.288
87.165.789.434
89.151.685.288
152.090.885.162
115.197.386.911
(31.871.214)
(5.8)
270
(Xem trang tiep thea)
Cac thuyet minh atnn kern la mot bOph~n khOngtach roi cue baa cao tai chfnh
5
K
CCNG TV co PHAN THU'ONG M~I
vA DAu
TU' VI NA TA BA
Bia chi: So 899 BU'6'ng3 thanq 2, PhU'6'ng7, Ouan 11, Thanh pho
Ho Chi Minh
M~u 56 B 01 - ON
BANG CAN DOl KE ToAN
T<;linqay 31 thanq 12 narn 2015
Ban vi tlnh: VND
Ma
56
NGUONVON
Th.
minh
56 cu6i narn
56 d~u narn
C. NO' PHAI TRA
300
30.241.800.522
4.347.821.849
I. NQ'ng~n han
310
28.728.332.578
2.894.353.905
1. NO'phai tra ngU'6'iban ngan han
311
2. NgU'6'imua tra tien tnroc ngan han
312
(5.9)
19.933.196.837
152.957.530
127.545.000
3. Thue va cac khoan phai nop Nha nuoc
313
(5.11)
3.299.862.957
95.998.994
4. Phai tra ngU'6'ilao dong
314
(5.12)
501.742.957
388.068.194
5. Chi phi phai tra ngan han
315
(5.13)
585.896.167
284.990.730
6. Phai tra ngan han khac
319
(5.14)
2.979.563.659
471.813.456
7. Vay va no thue tal chlnh ngan han
320
(5.10)
1.300.000.000
1.500.000.000
8. Quy khen thU'ang, phuc IO'i
322
525.001
525.001
II. NQ'dai han
330
1. Phai tra dai han khac
337
O. VON CHU 50' HCrU
400
I. V6n chu sa hfFu
410
1. Von dau tU'cua chu sa hou
411
(5.14)
1.513.467.944
1.453.467.944
1.513.467.944
1.453.467.944
121.849.084.640
110.849.565.062
(5.15.1)
121.849.084.640
110.849.565.062
(5.15.2)
114.000.000.000
114.000.000.000
411a
114.000.000.000
114.000.000.000
2. Quy dau tu phat trien
418
314.868.226
314.868.226
3. Quy khac thuoc von chu sa hCPu
420
61.262.340
61.262.340
4. LO'inhuan sau thue chua phan phoi
421
7.472.954.074
(3.526.565.504)
LNST chua phan phoi lOyke den CK truce
421a
(3.526.565.504)
(3.526.565.504)
LNST chua phan phoi ky nay
421b
10.999.519.578
ce phieu ph6 thong co quyen bieu quyet
TONG CQNG NGUON VON (440
= 300 + 400)
440
152.090.885.162
115.197.386.911
NGU'O'IL~P BIEU
CAO PHU'OC THAI HOA
NGUYEN D(rC THU~N
Tru'ong phOng KiJ toen - Te! chinh
Giem d6c
Cac thuyiJt minh dinh kern la m(>t b(>phf)n khOng tach r&i cue bee CaDtei chinh
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CONG TV
co PHAN
THU'O'NG M~I vA DAu TU'VI NA TA BA
Dia chi: So 899 DU'ang 3 thanq 2, Phuonq 7, Ouan 11, Thanh pho Ho Chi Minh
M~u s6 B 02 - ON
BAo cAo
KET QUA HO~T DQNG KINH DOANH
Cho narn tal chlnh ket thuc tai ngay 31 thang 12 narn 2015
DO'n vi tlnh: VND
CHITIEU
Th.
minh
Nam nay
Nam
truoc
1. Doanh thu ban hang va cung cap dich Vl,J
01
2. Cac khoan giam tft) doanh thu
02
3. Doanh thu thuan ve ban hang va cung cap dlch Vl,J
10
4. Gia von hang ban
11
5. LQ'i nhuan gOp ve ban hang va cung cap dich Vl,J
20
28.078.532.685
3.064.999.196
6. Doanh thu heat dong tal chlnh
21
372.442.521
277.428.050
7. Chi phi tal chlnh
22
87.103.786
113.355.313
23
118.975.000
237.495.269
trong tI6, chi phf lai vay
o
Mil
s6
344.869.131.927
28.734.897.673
(6.1 )
344.869.131.927
28.734.897.673
(6.2)
316.790.599.242
25.669.898.4 77
8. Chi phi ban hang
25
(6.3)
10.137.446.420
549.383.058
9. Chi phi quan Iy doanh nghi$p
26
(6.4)
6.345.071.856
4.208.963.602
10. LQ'i nhuan thuan tCPheat dong kinh doanh
30
11.881.353.144
(1.529.274.727)
11. Thu nhap khac
31
(6.5)
5.499.027.960
6.035.873.500
12. Chi phi khac
32
(6.6)
2.510.967.674
3.005.614.090
13. LQ'inhuan khac
40
2.988.060.286
3.030.259.410
50
14.869.413.430
1.500.984.683
14. Tong lQ'inhuan ke toan
truce thue
)).
15. Chi phi thue TNDN hien hanh
51
(6.8)
3.869.893.852
16. Chi phi thue TNDN hoan lai
52
17. LQ'inhuan sau thue thu nhap doanh nghi$p
60
18. Li:ii CO' ban tren co phieu
70
(5.14.5)
965
132
19. Li:ii suy qiarn tren co phieu
71
(5.14.5)
965
132
10.999.519.578
1.500.984.683
NGU'OI L~P BIEU
CAO PHU'OC THAI HOA
Tnrong ph6ng K~
toen - Tei chfnh
Cec thuy~t minh (ffnh kern la mot bO ph~n khOng tach
Giem tIDC
roi cue
bee CaD tai chfnh
7
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CONG TY co PHAN THU'O'NGM~I
vA DAu
TU'VI NA TA SA
£)ia chi: So 899 £)U'cmg 3 thanq 2, Phuonq 7, Ouan 11, Thanh pho Ho Chi Minh
Mau 56 B 03 - ON
sAo cAo LU'U CHUYEN TIEN re
(Theo phU'O'ngphap gian tiep)
Cho narn tai chlnh ket thuc t<;linqay 31 thang 12 narn 2015
£)O'nvi tfnh: VND
Ma
56
CHITIEU
I.
1.
2.
ny HO~T
LU'U CHUYEN TIEN
LQ'inhuan truoc thue
Th.
minh
Nam nay
Nam
truoc
DQNG KINH OOANH
01
14.869.413.430
1.500.984.683
Khau hao TSC£) va BDS£)T
02
2.661.381.492
2.662.488.645
Cac khoan dl,l' phOng
03
(31.871.214)
(124.139.956)
Lai, 10tCYhoat dong dau tu
05
(372.442.521 )
193.458.878
Chi phi lai vay
06
118.975.000
237.495.269
Lc;>'inhu~n tiP heat dQng kinh doanh trll'cYc nh(J'ng
thay d6i v6n hru dQng
08
17.245.456.187
4.470.287.519
Tang, qiarn cac khoan phai thu
09
(19.118.218.245)
643.226.472
Tang, giam hang ton kho
10
(17.810.144.777)
(388.956.373)
Tang, giam cac khoan phal tra (khang ke lai vay
phai tra, thue thu nhap doanh nqhiep phai nop)
11
22.681.300.190
(75.319.717)
12
1.996.632.719
Tang, giam chi phi tra
truce
2.190.956.953
-,
"
TiE§nlai vay da tra
14
(18.833.750)
TiE§nthue thu nhap doanh nghi$p da nop
15
(599.385.738)
Tien thu khac tCYhoat dong kinh doanh
16
TiE§nchi khac cho heat dong kinh doanh
17
Lll'u chuy€m ti~n thu~n tiP hoat dQng kinh doanh
20
ny HO~T
(237.495.269)
429.778.812
(3.050.000)
4.376.806.586
7.029.428.397
II.
LU'U CHUYEN TIEN
1.
Tien chi de mua sam, xay dl,l'ng TSC£) va cac tal san
dai han khac
21
(47.150.000)
2.
Tien thu tCYthanh 19,nhuonq ban TSC£) va cac tal san
dai han khac
22
90.909.091
3.
TiE§nthu hoi dau tu g6p von VaGdon vi khac
26
200.000.000
4.
Tien thu lai cho vay, co tuc va lQ'inhuan dU'Q'cchia
27
192.442.521
130.928.050
Lu'u chuyen ti~n thuan tiP hoat dQng d~u tll'
30
192.442.521
374.687.141
DQNG DAu TU'
(Xem trang tiep theo)
Cec thuyet minh atnh kem te mot bo ph~n kh6ng tach roi cue MD cao tei chfnh
8
'
CONG TV
co PHAN THU'ONG
M~I vA £>Au TU' VI NA TA SA
Dia chi: So 899 DU'cmg 3 thanq 2, Phuonq 7, Ouan 11, Thanh phO
He Chf Minh
M~u s6 B 03 - ON
sAo cAo
LU'U CHUYEN TIEN Te
(Theo phU'O'ng phap gian tiep)
Cho narn tal chfnh ket thuc tai ngay 31 thanq 12 nam 2015
Dan vi tlnh: VND
Ma
CHi TIEU
III. LU'U CHUYEN TIEN
1. Tien tra no goc vay
2.
ny HO~TDQNG
s6
Nam nay
Nam
truoc
TAl CHINH
34
Co tuc, 100inhuan da tra cho chu sa hCPu
36
LlI'u chuy6n ti~n thuan tli' hoat dQng tal chinh
40
LlI'u chuy6n ti~n thuan trong ky (50
Th.
minh
= 20+30+40)
Ti~n va tll'O'ng dll'O'ng ti~n dau ky
Ti~n va tll'O'ng dll'O'ng ti~n cu6i ky (70
= 50+60+61)
CAO PHU'OC THAI HOA
(4.454.228.374)
(200.000.000)
(5.246.978.374)
(792.750.000)
50
4.369.249.107
2.157.137.164
60
6.343.427.381
4.186.290.217
70
10.712.676.488
6.343.427.381
TP.
NGU'O'I L~P BIEU
(200.000.000)
He Chi Minh,
ngay 17 thanq 03 nam 2016
NGU'O'I OUY~T
NGUYEN
Twang phOngKfJ toen - Tei chfnh
Cec thuyfJtminh dfnh kern /a mo: b¢ ph~n khOngtach rai cas beo cao tai chfnh
euc THU~N
Giem doc
9
o
o
CONG TV
co PHAN THU'O'NGMAl vA uAu
TU' VI NA TA BA
f)ia chi: So 899 f)U'6'ng 3 thanq 2, PhU'6'ng'7, Ouan 11, Thanh pho Ho Chi Minh
Cl
Mau 56 B 09 - ON
o
THUYET MINH BAo cAo TAl CHiNH
o
Cho narn tai chlnh ket thuc vao nqay 31 thanq 12 narn 2015
Cac thuyet minh nay fa
o
o
o
o
bo ph~n hQ'ptbenh va can dU'Q'cdoc dong thai voi tao
1.
D~C DIEM HO~T DQNG COA OOANH NGHlep
1.1.
Hinh thCPc5<7 hwu v6n
cao tai chfnh kem theo
Cong ty Co phan Thuonq rnai va f)au tu VI NA TA BA (dU'O'iday qol tiflt la "Conq ty") dU'Q'C
cap Giay ch(rng nhan dang ky kinh doanh Ian dau so 4103006943 nqay 07 thang 06 narn
2007 do S6' Ke hoach va f)au tu Thanh Pho Ho Chi Minh cap va cac Giay ch(rng nhan thay
doi sau do voi Ian thay doi gan day nhat la Giay ch(rng nhan dang ky kinh doanh so
0305020995 nqay 20 thang 02 narn 2014.
/
Von di~u 1$theo Giay ch(rng nhan dang ky kinh doanh la 115 ty dong, chi tiet nhu' sau:
VNO
Co dong
Cu6i nam
Dau nam
Gia tri
D
D
TYI$
Gia tri
....:..;
TYI$
Tong Conq ty Thuoc la
Vi$t Nam
15.050.000.000
13,09%
15.050.000.000
13,09%
Co dong khac
99.950.000.000
86,91%
99.950.000.000
86,91%
CQng
115.000.000.000
100,00%
115.000.000.000
100,00%
Tru so chlnh dang ky heat dong kinh doanh cua Cong ty dU'Q'cdi;lt tal So 899 f)U'6'ng 3 thang
2, PhU'6'ng 7, Ouan 11, Thanh pho Ho Chi Minh.
Tong so nhan vien cua Conq ty tat nqay 31 thanq 12 narn 2015 la 18 (31/12/2014:
vien).
1.2.
Linh v","c kinh doanh
Kinh doanh thuonq mal, dich
1.3.
D
17 nhan
VI).
Nganh ngh6 kinh doanh va hoat dQng chinh
Theo Giay chtrnq nhan dang ky kinh doanh, nqanh ngh~ kinh doanh chfnh cua Cong ty la:
•
Mua ban nguyen phu lieu nqanh thuoc la; giay, vat tU' nqanh in;
•
Mua ban may mac, thiet b] nqanh thuoc la: phu tung may mac nqanh thuoc la;
•
Kinh doanh van chuyen hang hoa b,jjng a to;
•
Kinh doanh van chuyen hang hoa b,jjng tau hoa:
•
Mua ban thuoc la dieu san xu at trong
•
Dich
VI)
nuoc:
giao nhan hang hoa xuat nhap khau;
10
CONG TV co PHAN THU'O'NG M~I
o
vA DAu
TU' VI NA TA BA
Dja chi: So 899 DU'ong 3 thanq 2, Phuonq 7, Ouan 11, Thanh pho Ho Chi Minh
o
•
Boc xep hang h6a;
•
TU' van dau tU';
•
Hoat dong tu van quan
•
Lap dl,f an dau
•
Kinh doanh bat dong san (tnr dich VI,I mol gi6'i, dinh gia, san giao dich bat dong san);
•
San xuat giay nhan, bla nhan, bao bi tlr giay va bia (tnr tal che phe thai, san xu at bot
giay);
•
Ban buon thuc pharn (khong heat dong tal tru sa);
•
NghiEm CLfUth] trU'ong va tharn do dU' luan;
•
Cho thue may m6c, thiet b] va do dung hCru hinh khac.
Iy (tru tu
van tai chinh, ke toan):
tu:
)6
1.4.
Chu ky san xuat, kinh doanh thong thU'o-ng
Chu ky san xuat kinh doanh thong thU'ong cua Conq ty la 12 thanq.
2.
NAM TAl CHINH,DO'NV! TIEN T~ Slr DVNG TRONG KE ToAN
2.1.
Nam tal chinh
.,HI
1>1
iJ.'
Narn tal chinh cua Cong ty tlr nqay 01 thanq 01 den ngay 31 thanq 12 hang narn.
2.2.
DO'nvi ti~n t~ s(J'dl,mg trong k~ toan
DO'n v] tien t$ Slr dl,lng trong ghi chep ke toan la Dong Viet Nam.
2.3.
CO'560I~p bao cao tal chinh
Bao cao tai chinh kern theo dU'Q'ctrinh bay b~ng Dong Vi$t Nam, theo nguyen tac gia goc va
phu hop voi cac Chuan rnuc Ke toan Vi$t Nam, Che do Ke toan Vi$t Nam va cac quy dinh
hien hanh khac ve ke toan tai Vi$t Nam.
3.
CHuAN Ml,J'CvA CHE D9 KE ToAN Ap DVNG
3.1.
Ch~ dQ k~ toan ap dl,mg
Cong ty ap dunq Chuan
3.2.
rnuc
va Che do ke toan Viet Nam.
Tuyen b6 v~ vi~c tuan thu Chu&n mlfc k~ toan va Ch~ dQk~ toan Vi~t Nam
Conq ty tuan thu Chuan rnuc va Che do ke toan Viet Nam de soan thao va trinh bay cac bao
cao tai chinh cho narn tal chinh ket thuc vao nqay 31 thanq 12 narn 2015. Trong narn Cong ty
da ap dunq cac chuan rnuc ke toan va cac hU'6'ng dan ke toan mot cua Bo Tai chinh nhu
dU'Q'ctrinh bay tal muc 4.1 dU'6'i day.
4.
cAc CHINH SACH KE ToAN CHU YEU
4.1.
Ap dl,mg cac Chu&n mlfc va HU'o-ngdin k~ toan mo-i
Narn 2015 la narn dau tien Conq ty ap dunq Che dO ke toan Vi$t Nam slra doi theo Thong tU'
so 200/2014/TT-BTC ngay 22 thang 12 nam 2014 cua BO Tai chinh (TT200).
TT200 yeu cau trinh bay l<;iithong tin so sanh tren bao cao tai chinh nam 2015 doi v6'i cac chi
tieu c6 Sl,f thay doi giCra TT200 va Che do ke toan doanh nghi$p ban hanh theo Quyet djnh
so 15/2006/QD-BTC ngay 20/3/2006 cua BO Tai chinh. Do d6, Cong ty da thl,fc hi$n vi$c
trinh bay l<;3imot so thong tin so sanh tren bao cao tai chinh nam 2015 de phu hQ'p v6'i vi$c
trinh bay cac so Ii$u cua nam hi$n hanh nhU' da neu t<;iiml,lC4.23.
11
CONG TY
co PHAN THU'O'NG
MAl
vA
DAu TU'VI NA TA BA
£)ia chi: So 899 £)U'ang 3 thanq 2, PhU'ang' 7, Ouan 11, Thanh pho Ho Chi Minh
4.2.
Cac U'cYctinh k~ toan
Viec lap bao cao tai chinh yeu cau Ban Giarn doc phai c6 nhCmg uoc tlnh va gia dinh c6 anh
hU'6'ng dE§ncac so li$u v€; tal san, no phal tra va viec trlnh bay cac tai san va no tiern tang tal
ngay 31 thanq 12 narn 2015 cOng nhu cac khoan doanh thu, chi phi cho narn tal chinh kE§t
thuc vao ngay 31 thanq 12 narn 2015. M$c du cac uoc tinh kE§toan dU'O'c tap b~ng t~t ca Sl,J'
hieu biE§tcua Ban Giarn doc, so thuc tE§phat sinh c6 the khac voi cac uoc tinh, gia dinh d$t
ra.
4.3.
Ti~n va cac khoan tU'O'ng dU'O'ng ti~n
Ti€;n va cac khoan tuonq dU'ang tien bao gam tien mat tal quy, tien gui ngan hang, cac
khoan dau tu ngan han c6 thai han kh6ng qua 3 thanq hoac cac khoan dau tu c6 tinh thanh
khoan cao. Cac khoan dau tLl' c6 tinh thanh khoan cao 113cac khoan c6 kha nang chuyen doi
thanh cac khoan tien xac dinh va it rui ro trong viec chuyen thanh tien tai thai diem bao cao.
Cac khoan tuonq dU'ang tien dLl'O'cxac dinh phu hop voi Chuan rnuc kE§toan "Bao cao luu
chuyen tien W.
4.4.
NQ' phai thu
T
,,~
Nguyen tae ghi nh~n
01
Cac khoan no phai thu diroc phan loai 113phai thu khach hang, phai thu nQi bQ va phai thu
khac theo nguyen tac 113:Phai thu khach hang 113cac khoan phai thu mang tinh chat thuonq
rnai phat sinh tCPcac giao dich mua ban; Phai thu noi bQ 113khoan phai thu giO'a dan vi cap
tren voi dan vi cap dLl'oi true thuoc kh6ng c6 tu each phap nhan hach toan phu thuoc; Cac
khoan phai thu c6n lal duoc phan loai 113
phai thu khac,
Cac khoan no phai thu dU'O'c theo d6i theo ky han goc, ky han c6n lai tal thai diem bao cao,
theo nguyen t$ va theo tCPngdoi tLl'O'ng.
Cac khoan nO' phai thu thoa man dinh nghia la cac khoan ml,JCtien t$ c6 goc ngo<;lit$ dU'O'c
danh gia l<;Iitheo ty gia hoi doai giao dich thl,J'ctE§cuoi kyo
NO'phai thu chi dLl'O'cghi nh$n toi mLfc c6 the thu hoi.
Nguyen tae df:Fphong phiJi thu kh6 doi
Dl,J'ph6ng nO' phai thu kh6 d6i dU'O'c I$p cho cac khoan nO' phai thu qua h<;lnthanh toan ho$c
cac khoan nO' c6 b~ng ch(l'ng chac chan la kh6ng thu dU'O'c.
Tang ho$c giam so dLl' tai khoan dl,J'ph6ng phai thu kh6 d6i dLl'O'ch<;lchtoan vao chi phi quan
Iy doanh nghi$p tren bao cao kE§tqua hO<;ltdQng kinh doanh.
4.5.
Hang tbn kho
Nguyen tae danh gia himg ton kho
Hang ton kho dLl'O'ch<;lchtoan theo gia goc. Tmang hO'p gia tri thuan c6 the thl,J'Chi$n dLl'O'c
thap han gia goc thl h<;lchtoan theo gia tri thuan c6 the thl,J'Chi$n dU'O'c.
Gia goc hang ton kho bao gam: Chi phi mua, chi phi chE§biE§nva cac chi phi lien quan trl,J'c
tiE§pkhac phat sinh de c6 dLl'O'chang ton kho 6' dia diem va tr<;lngthai hi$n t<;li.
Chi phi mua cua hang ton kho bao gam gia mua, cac IO<;lithuE§kh6ng dU'O'c hoan l<;Ii,chi phi
v$n chuyen, boc xE§p,bao quan trong qua trlnh mua hang va cac chi phi khac c6 lien quan
trl,J'ctiE§pdE§nvi$c mua hang ton kho. Cac khoan chiE§tkhau thLl'ang m<;liva giam gia hang
mua do hang mua kh6ng dung quy cach, pham chat dLl'O'CtrCP(-) khoi chi phi mua. Khi mua
hang ton kho nE§udU'O'c nMn kem them san pham, hang h6a, thi~t bi, phl,J tung thay thE§
(ph6ng ngCPatmang hO'p hong h6c) thl xac dinh va ghi nh$n rieng san pham, phl,Jtung thiE§t
bi thay the theo gia tri hO'p Iy va dU'O'ctrCP(-) khoi chi phi mua cua hang ton kho.
12
..I
---• C
.~
.l
..
CONG TV co PHAN THU'O'NGM~I
vA
aAu TU'VI NA TA BA
Bia chi: So 899 BU'ang 3 thanq 2, Phuonq 7, Ouan 11, Thanh pho H6 Chi Minh
PhU'orngphap
xec dfnh gia tri himg ton kho
Gia tri hang ton kho duoc xac dinh theo phuonq phap nhap truoc xuat truoc.
PhU'O'ngphap hecn toen hang ton kho
Hang ton kho dU'O'c hach toan theo phU'O'ng phap ke khai thU'ang xuyen.
PhU'O'ngphap I~p dt,Fphong giam gia hang ton kho
Cuoi narn tal chlnh, khi gia tr] thuan co th~ thuc hien dU'O'c cua hang ton kho nho han gia goc
thl phai lap dl,l' phong giam qia hang ton kho.
So dl,l' phonq giam gia hang ton kho dU'O'clap 113
so chenh I$ch giCra gia goc cua hang ton kho
100nhan gia tri thuan co th~ thuc hien du oc cua hang t6n kho.
So tang hoac giam dl,l' phonq giam gia hang ton kho dU'O'c hach toan VaG gia von hang ban
tren bao cao ket qua heat dong kinh doanh.
Dl,I' phonq giam qia hang ton kho dU'O'cthuc hien tren co s& tCPngmat hang ton kho. Boi voi
dich Vl,Jcung cap d& dang, viec lap dl,l' phonq giam gia hang ton kho duoc tfnh theo tCPngloai
dich Vl,Jco rnuc gia rienq biet.
Nguyen lieu, vat li$u va conq Cl,Jdl,Jng Cl,Jdl,l' trCr d~ stJ dl,Jng cho rnuc dlch san xuat ra san
pharn khOng duoc lap dl,l' phOng neu san pham do chunq gop phan cau t~o nen se dU'O'cban
bang hoac cao han qia thanh san xuat cua san pharn.
4.6.
Chi phi tra trU'6'c
Chi phi tra truoc dU'O'c phan loai 113chi phi tra tnroc ng~n han va chi phi tra tnroc dai han
theo ky han goc, chu yeu 113chi phi thue van phonq, phi quan 19can ho va chi phi conq Cl,J
dunq Cl,J.Cac khoan nay duoc phan bo trong thai gian tra tnroc cua chi phi hoac trong khoan
thai gian rna IO'i ich kinh te duoc dl,l' kien tao ra.
4.7.
Tal san c6 d!nh hfru hinh
Nguyen tac ghi nh~n va xec dfnh gia tri ban dliu
Tai san co dinh hCru hlnh dU'O'cxac dinh gia tri ban dau theo nguyen gia. Nguyen gia tai san
co dinh htru hlnh bao g6m gia mua va toan bo cac chi phi lien quan trl,l'c tiep den vi$C dU'a tai
san VaG tr~ng thai san sang stJ dl,Jng. Truang hO'p mua tai san co dinh dU'O'c kem them thiet
bi, phl,Jtung thay the thl xac dinh va ghi nh$n rieng thiet bi, phl,Jtung thay the theo gia tri hO'p
19va dU'O'ctrCr (-) khoi nguyen gia tai san co dinh hCru hlnh.
PhU'O'ngphap khtw hao
Nguyen gia tai san co dinh hCru hlnh dU'O'c khau hao theo phU'O'ng phap dU'ang th~ng trong
suot thai gian hCru dl,Jng dl,l' tfnh cua tai san.
Thai gian khau hao U'O'Ctfnh cho mot so nhom tai san nhU' sau:
•
Nha ctJa, v$t kien truc
May moc thiet bi
07 nam
05 - 08 nam
•
PhU'O'ng ti$n v$n tai truyen dan
03 nam
•
Thiet bi, dl,Jng Cl,Jquan 19
07 nam
13
CONG TY
co PHAN
THU'O'NG M~I vA DAu TU' VI NA TA BA
f)ia chi: So 899 f)U'ang 3 thanq 2, Phuonq 7, Ouan 11, Thanh pho Ha Chi Minh
4.8.
Tal san c6 dinh vo hinh
Ghi nh~n va xec dinh gia tri ban dau
Tal san co dinh vo hinh dU'oocxac dlnh qia tr] ban d~u theo nguyen gia. Nguyen qia la toan bo
cac chi phi rna doanh nghi$p be ra de co dU'ooctai san co dinh vo hinh tfnh dEmthai diem
dua tai san do vao tranq thai sli dunq theo dl,l'tfnh.
Nguyen tac ke
tosn cae
fai san
co dinh vo hinh
Ph~n mem may vi tfnh
Phan rnern may vi tfnh khong phai la cau phan khonq the thieu cua phan c(rng thi dU'oocghi
nhan nlur tal san co dinh vo hinh va dU'oockhau hao theo thai gian sli dunq hliu lch.
PhLl'o'ng phap khau hao
Nguyen qia tal san co dinh vo hinh dU'oockhau hao theo phuonq phap dU'ang thang trong
suot thai gian hliu dl,mgdl,l'tfnh cua tai san.
Thai gian khau hao U'O'ctlnh cho phan rnern may vi tfnh la 3 narn.
4.9.
Belt dQng san d&u tU'
Nguyen tac ghi nh~n bat df)ng san diJU to
Sat dong san dau tU'dU'oocghi nhan theo nguyen gia. Nguyen gia bat dong san d~u tu la toan
bo cac chi phi bang tien hoac tuonq dU'O'ngti~n rna doanh nqhiep phai be ra hoac gia tri hoop
Iy cua cac khoan dua ra de trao doi nharn co duoc bat dong san d~u tU' tfnh den thai diem
mua hoac xay dl,l'nghinh thanh bat dong san dau tU'do. Nguyen qia cua bat dong san dau tu
bao gam ca cac chi phi giao dich lien quan true tiep ban d~u.
PhLl'O'ng phap khau hao bat df)ng san diJU to
Sat dong san d~u tu duoc khau hao theo phuonq phap dU'ang thang. Sat dong san dau tu
narn gili cho tang gia khonq trlch khau hao rna xac dinh ton that do giam gia trio
Thai gian khau hao U'O'ctfnh cho mot so nhorn bat dong san nhu' sau:
•
Nha cua, vat kien true
50 narn
Khi thanh ly/Mn bat dong san d~u tu, chenh I$ch gilia tien thu thuan tll' viec ban tat san voi
gia tri con lai cua tal san d~u tu dU'oocghi nhan vao ket qua heat dong kinh doanh trong kyo
4.10.
D&u tU' tal chinh
fJau tLl' khac
Khoan d~u tu duoc phan loai la d~u tu khac la cac khoan d~u tU' ngoai cac khoan d~u tU'vao
cong ty con, d~u tU'vao cong ty lien doanh, va d~u tU'vao cong ty lien ket.
Cac khoan d~u tU' khac dU'oocphan anh theo gia goc, bao gam gia mua cong (+) cac chi phi
lien quan trl,l'c tiep den vi$c d~u tU' (neu co). TrU'ang hoopd~u tU' bang tai san phi ti~n t$, gia
phi cLla cac khoan dau tU' dU'oocghi nh$n theo gia tri hoopIy cLla tai san phi tien t$ t~i thai
diem phat sinh.
cll t(rc,
Iooinhu$n dU'oocchia cho giai do~n sau ngay d~u tU' dU'oocghi nh$n vao doanh thu
ho~t dong tai chlnh theo gia tri hOOp
Iy t~i ngay dU'oocquyen nh$n.
14
)
CQNG TV
co PHAN THU'O'NG
M~I vA oAu TU' VI NA TA SA
f)ia chi: So 899 f)U'6'ng 3 thang 2, PhU'6'ng 7, Ouan 11, Thanh pho Ho Chi Minh
PhvO'ng philp I~p dt,Pphong ton that cItw tv tlli chinh
f)6i voi cac khoan dEW tir te! chfnh dai hen
Dl,J'phonq ton that dau tu tai chinh dai han dU'O'ctrich lap phu hop voi hU'&ng dan tai Thong
nqay 7/12/2009 (Thong tU' 228) va ThOng tu so 89/20131TT-STC
ngay 28 thanq 06 narn 2013 sua dOi, bo sung Thong tu 228 cua So Tai chlnh. Theo do, Cong
ty duoc yeu cau trich lap dl,J'phong ton that dau tu tai chlnh dal han neu t6 chLYCkinh te rna
Conq ty dang dau tu bi 10(tnr trU'6'ng hop 10theo ke hoach theo phU'O'ng an kinh doanh truoc
khi dau tu) v&i mLYCtrtch tOi da cho moi khoan dau tu bang so von da dau tu.
tu so 228/20091TT-STC
4.11.
NQ'phai tra
NO' phai tra dU'O'c phan loai la phai tra ngU'6'i ban, phai tra noi bo va phai tra khac theo
nguyen tac: Phai tra ngU'6'i ban la khoan phal tra c6 tfnh chat thuonq mal phat sinh tCrgiao
dich mua ban hang hoa, dich VI,!, tal san va ngU'6'i ban la dan vi doc lap v&i ngU'6'i mua; Phai
tra noi bo la cac khoan phai tra giCi'a dan vi cap tren va dan vi cap dU'&i true thuoc khong c6
tu cac phap nhan hach toan phu thuoc; Cac khoan phai tra con lai dU'O'c phan loai la phai tra
khac.
Cac khoan no phai tra dU'O'ctheo doi theo ky han goc, ky han con lai tal thoi diem bao cao,
va theo tCrng dOi tU'O'ng.
NO' phai tra duoc ghi nhan khong thap han nghia VI,! phai thanh toano
4.12.
LU'O'ng
Quy IU'O'ngcua can bo nhan vien va Giam doc Cong ty dU'O'ctrich can CLYvao Nghi quyet so
06/NQ-VNTS ve viec phe duyet quy tien IU'O'ngnarn 2015 cua Hoi dong quan tri Cong ty ngay
19 thanq 05 narn 2015.
cc
·W
KIE~
D
4.13.
Chi phi phal tra
Chi phi phai tra la cac khoan phai tra cho hang h6a, dich VI,! da nhan tCr ngU'6'i ban hoac da
cung cap cho ngU'6'i mua nhU'ng thuc te chua chi tra nhu' chi phi mua can ho, chi phi khac ...
dU'O'cghi nh~n can CLYvao cac thong tin c6 dU'O'cvao th6'i diem cuoi nam va cac U'&c tfnh
dl,J'avao thong ke kinh nghi$m.
4.14.
DIf phong trQ'cclpthoi vi~c
Theo Lu~t Sao hiem Xa hQi, ke tCr ngay 01 thang 01 nam 2009, Cong ty va cac nhan vien
phai d6ng vao quy bao hiem that nghi$p do Sao hiem Xa hoi Vi$t Nam quan IY. MLYCd6ng
bai moi ben dU'O'c tfnh bang 1 % cua mLYcthap han giCi'a IU'O'ngCo' ban cua nhan vien ho~c
20 Ian mLYcIU'O'ngtoi thieu chung dU'O'c Chinh phu quy dinh trong tCrng th6'i kyo V&i vi$c ap
dl,!ng che dO bao hiem that nghi$p, Cong ty khong phai I~p dl,J'phong trO' cap thoi vi$c cho
th6'i gian lam vi$c cua nhan vien sau ngay 01 thang 01 nam 2009. Ngoai ra, theo quy dinh t~i
Thong tU' 180/20121TT-STC ngay 24 thang 10 nam 2012 cua So Tai chinh, ke tCr nam tai
chinh 2012, Cong ty da khong trich dl,J'phong trO' cap mat vi$c theo quy dinh t~i Thong tU'
82/20031TT-STC ngay 14 thang 08 nam 2003 cua So Tai chinh va so dU' cua khoan dl,J'
phong nay (neu c6) da dU'O'ctat toan trong nam 2012
4.15.
VOnchu sa hwu
Von cItw tv cua chu
sa hCPu
Von dau tU' cua chu sa hCi'udU'O'cghi nh~n theo so von thl,J'cg6p cua chu sa hCi'u.
Cot&c
Co tLYCdU'O'cghi nh~n la mot khoan pMi tra vao ngay cong bo co tLYc.
15
o
o
o
o
o
o
o
CONG TV co PHAN THU'O'NG MAl
£)ja chi: So 899 £)U'cYng3 thanq 2, PhU'cYng"7,
vA DAu
ouan
TU' VI NA TA SA
11, Thanh pho Ha Chi Minh
Phan phoi 19'inhu~n
Lqi nhuan thuan sau thue thu nhap doanh nghiep co the dU'qc phan phoi cho cac co dong
sau khi dU'qc Dai hOi co dong thong qua va sau khi da trlch lap cac quy dl,l' ph6ng theo £)ieu
Ie Cong ty va cac quy dinh cua phap luat Viet Nam.
4.16.
Doanhthu, thu nh~p khac
Doanh thu ban himg
D
Doanh thu ban hang duoc xac djnh theo gia trj hop Iy cua cac khoan da thu hoac 58 thu
dU'qc. Trong hau het cac tmcYng hop doanh thu duoc ghi nhan khi chuyen giao cho ngU'cYi
mua phan ton rlli ro va loi lch kinh te gan lien v&i quyen sa hCl'u hang hoa.
o
o
o
o
Doanh thu cung cap dich v~
Doanh thu ve cung cap dich vu dU'qc ghi nhan khi ket qua cua giao dich do duoc xac dinh
mot each dang tin c~y. Truonq hop giao dich ve cung cap dlch vu lien quan den nhieu ky thl
doanh thu dU'qc ghi nhan trong ky theo ket qua phan cong viec hoan thanh vao nqay lap
bang can doi ke toan cua ky do.
Thu nh~p ([fw tir
Lai tu cac khoan dau tu duoc ghi nhan khi Cong ty co quyen nhan khoan lai.
4.17.
GiavOnhang ban
"
Gia von hang ban dU'qc ghi nhan theo nguyen tac phu hop voi doanh thu. Cac khoan chi phi
vuot tren rrurc blnh thuonq cua hang tan kho duoc ghi nhan ngay vao qia von hang ban.
4.18.
Chi phi lai vay ke ca 50 trich truce va 10chenh lech ty qia hoi doai cua ky bao cao
nhan day dll trong bao cao tal chfnh.
4.19.
T
Chi phi tal chinh
T
duoc
ghi
Chi phi ban hang va chi phi quan Iy doanh nghi~p
Chi phi ban hang va chi phi quan Iy doanh nghiep ghi nhan day dll cac chi phi phat sinh trong
kyo
4.20.
Uii tren co phi~u
Lai co ban tren co phleu dU'qc tfnh b~ng each chia Iqi nhuan sau thue cua Conq ty sau khi
trlch quy khen thucnq, phuc Iqi cho tong 50 blnh quan 50 co phieu pho thong IU'u hanh trong
ky, khong bao gam 50 co phieu duoc Cong ty mua lai va giCl'lam co phieu nqan quy.
4.21.
Lai suy giam tren co phi~u
Lai suy giam tren co phieu duoc tlnh b~ng each chia Iqi nhu~n sau thue clla Cong ty sau khi
trfch quy khen thU'ang, phuc Iqi cho tong 50 blnh quan 50 co phieu pho thong IU'u hanh trong
ky va tong 50 co phieu pho thong dl,l' kien dU'qc phat hanh them, khong bao gam 50 co phieu
dU'qc Cong ty mua l<;Iiva giCl'lam co phieu ngan quy.
4.22. Thu~
Thue thu nh~p doanh nghUjp
Chi phi thu{J thu nMp doanh nghi{jJp(TNDN) hi{jJnhanh
Chi phi thue TNDN hien hanh dU'qc xac dinh tren cO' sa thu nh~p tfnh thue va thue suat thue
TNDN trong nam hien hanh la 22%.
16
CONG TY
co PHAN
THU'O'NG M~I vA eAu TU' VI NA TA BA
£)ia chi: So 899 £)U'cyng3 thanq 2, PhU'cyng7, Ouan 11, Thanh pho
Ho Chi Minh
Thue gia tri gia tiing
Thue gia tri gia tang cua cac hang h6a va dich vu do Conq ty cung cap duoc tfnh theo rmrc
thue suat 10%
esc toet thue
Ap dl,lng theo
khae
cac lu~t thue hien hanh tal Vi$t Nam.
Cac bao cao thue cua Cong ty se chiu Sl! kiem tra cua co quan thue. Do viec ap dunq luat va
cac qui dinh ve thue doi voi nhieu loai giao dich khac nhau c6 the dU'O'cgiai thlch theo nhieu
each khac nhau, dan den so thue dU'O'c trlnh bay tren bao cao tai chfnh c6 the b] thay d6i
theo quyet dinh cuoi cung cua co quan thue.
4.23.
56 li~u so sanh
Cac so Ii$u so sanh dU'&i day da duoc bao cao I~i theo quy dinh tai ThOng tu 200/2014ITTBTC (TT200) nqay 22 thanq 12 narn 2014 cua BO Tal chfnh hU'&ng dan Che do ke toan
doanh nqhiep:
Bang can doi ke toan (Trlch)
VND
Diu narn
Diu nam
(£)U'O'cbao cao
lai)
(£)a dU'O'cbao
cao truoc day)
.........
' ..
---:
-y
.oj!J
)"
Phai thu ngan han khac
295.500.000
Tai san ngan han khac
146.500.000
·H;
149.000.000
/
/"
./
Phai thu dai han khac
15.000.000
15.000.000
Tai san dai han khac
Yay va
no thue tal chfnh ngan han
1.500.000.000
1.500.000.000
Yay ngc:!mhan
Quy dau
tu phat trien
314.868.226
314.868.226
Quy dl! phOng tai chfnh
Ket qua hoat dong kinh doanh (Trfch)
VND
Nam trU'cYc
Nam trU'cYc
(£)U'O'cbao cao
lai)
(£)a dU'O'cbao
cao truoc day)
Thu nhap khac
6.035.873.500
6.126.782.591
Chi phf khac
3.005.614.090
3.096.523.181
17
CCNG TV
cc PHAN
THU'O'NG MAl
vA
eAu TU' VI NA TA BA
Dia chi: So 899 DU'ong 3 thanq 2, PhU'ong"7, Ouan 11, Thanh pho He,Chi Minh
Viec bao cao lai cac thong tin so sanh neu tren la do c6 SI.,J' thay doi giCfaTT200 va cac Chuan
muc ke toan va Che do ke toan doanh nqhiep ban hanh theo QD15/2006/QD-STC ngay
20/3/2006 cua So trU'o>ngSo Tai chlnh, cu the nhu sau:
Ten chi lieu
TT200
CMKT & Che do ke toan doanh
nghiep
theo QD15/2006/QD-STC
T<;Imung
Trinh bay la khoan phai thu
ngtm han khac
Trinh bay la tai san nqan han
khac
Nhan kf quy dai han
Trinh bay la khoan phal thu dai
han khac
Trinh bay la tai san dai han khac
Yay ngtm han
Trinh bay la khoan vay va no
thue tal chfnh ng~n han
Trinh bay la khoan vay va no
ng~n han
Quy dl.,J' phOng tal
chlnh
Trinh bay la quy dau tu phat
trien
Trinh bay la quy dl.,J'phonq tal
chlnh
Thu nhap khac, chi phi
khac
Phan chenh lech giCfa khoan
thu tlr viec thanh Iy, nhU'O'ng
ban TSCD, SDSDT vcYigia tri
con lai cua TSCD, SDSDT va
chi phi thanh Iy
Khong can trlr khoan thu tlr viec
thanh Iy, nhU'O'ng ban TSCD,
SDSDT voi gia tri con l<;Iicua
TSCD, SDSDT va chi phf thanh Iy
(Xem trang ti~p theo)
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CONG TV co PHAN THU'O'NG MAl
Dia chi:
se 899
5.3.
Phai thu ella khach hang
DU'ong 3 thanq 2, PhU'ong' 7,
vA DAu
ouan
TU' VI NA TA BA
11, Thanh pho H6 Chi Minh
VND
Cuai narn
D~u nam
Phai thu cua khach hang ngan han:
Conq ty
ce phan Van Thinh
2.125.750.000
Doanh nghi$p tu nhan thuoc la Kim Oanh
1.700.600.000
Cang ty TNHH Thuonq M<;liPhu Thinh
1.275.450.000
Doanh nghi$p tu nhan DOng A
850.300.000
Doanh nghi$p tu nhan Tien Dat
850.300.000
....-;;:
')'
/'
Conq ty CP Thuc pharn nang san Quang Ngai
850.300.000
CI
Doanh nqhiep tU' nhan ThUy H6ng
817.685.000
.:IE
Cri
[
Cac khach hang khac
8.689.993.522
r
17.160.378.522
659.746.163
Phai thu khac
VND
Cuai nam
Gia tn
DI,I'phOng
Gia tri
DI,I'ph6ng
Ngan han:
Phai thu ve cll tuc va
loi nhuan duoc chia
180.000.000
Phai thu ngU'oi lao
149.000.000
dong
Phai thu Conq ty
TNHH MTV thuoc ta
Sai G6n tien ho tro
phat trien thi trU'cYng
Phai thu khac
CQng
Ky CU'Q'C, ky quy
CQng
<,
.~
CQng
5.4.
659.746.163
1.602.900.000
146.500.000
1.508.684
1.784.408.684
295.500.000
15.000.000
15.000.000
15.000.000
15.000.000
20
CONG TV
co PHAN
vA
THU'O'NG MAl
eAu TU' VI NA TA BA
f)ia chi: So 899 f)U'Crng 3 thang 2, PhU'Crng'7, Ouan 11, Thanh pho Ho Chi Minh
5.5.
Hang t6n kho
VND
Cu6i nam
Gia goc
Cong Cl,J,dl,Jng Cl,J
Chi phi san xu at kinh
doanh deYdang
Hang hoa
CQng
5.6.
D&u narn
Dl,l' phong
Gia goc
8.974.328
3.718.000
320.427.400
362.874.791
18.121.319.440
273.983.600
18.450.721.168
640.576.391
Dl,l' phonq
Tang, giam tai san c6 dinh hiPu hinh
VND
Khoan muc
May moe, thiet
bi
Phuong tien van
tal, truyen dan
Thiet b], dunq
Cl,Jquan 19
Tong cong
Nguyen qia:
S6 duo cu6i nam
11.260.097.994
1.179.243.380
185.906.519
12.625.247.893
11.260.097.994
1.179.243.380
185.906.519
12.625.247.893
Gia trl hao man lOy ke:
So du dctlUnarn
6.255.609.996
942.725.085
117.776.415
7.316.111.496
Khau hao trong narn
2.502.243.996
123.400.836
15.785.424
2.641.430.256
8.757.853.992
1.066.125.921
133.561.839
9.957.541.752
5.004.487.998
236.518.295
68.130.104
5.309.136.397
2.502.244.002
113.117.459
52.344.680
2.667.706.141
S6 duo cu6i narn
Gia tri can lal:
Tal ngay cu6i narn
Nguyen gia cua TSCf) hCru hinh cuoi narn da khau hao het nhunq van can sl} dl,Jng la 279.949.776
dong.
21
T.
CCNG TY
o
co PHAN THU'O'NG M~I vA eAu
TU'VI NA TA BA
f)ia chi: So 899 f)U'ong 3 tMng 2, PhU'ong 7, Ouan 11, Thanh pho
5.7.
Ho Chi
Minh
Tang, giam b&t dQng san dclu tU'
D
~D
Khoan rnuc
So d~u narn
Bat dong san d~u
Tang trong narn
Giarn trong
narn
So cuoi narn
tu cho
thue:
Nguyen gict
o
Nha
CQng
7.979.619.120
7.979.619.120
7.979.619.120
7.979.619.120
....,
y
I'
.,
Gia tri hao rnon lay kt§:
-'1
Nha
19.951.236
19.951.236
,
19.951.236
19.951.236
_.;
-:
,,:::..
CQng
Gia tri con lai:
Nha
CQng
7.959.667.884
7.959.667.884
7.959.667.884
7.959.667.884
Gia tri hop Iy cua bat dong san d~u tu chua dU'Q'cdanh gia va xac dinh mot each chlnh thuc t<;li
nqay 31 thanq 12 narn 2015.
Nguyen nhan: Gia tri con l<;Iicua cac bat dong san d~u tu nay la cong trlnh xay dl,mg tren dat
nen Ban Tong Giarn doc Cong ty tin tU'ong r~ng qia trl hop Iy cua tai san d~u tu khong co
chenh I$ch tronq yt§u so voi qia tr] con lai tren so ke toan tal nqay ket thuc narn tal chlnh.
5.8.
Chi phi tra trU'ac dai han
VND
Cubi nam
Chi phi thue Cao OC So 83A f)U'ong Ly Truronq Ki$t
Chi phi cong Cl,J, dl,lng Cl,J
Chi phi khac
CQng
86.725.411.573
88.823.588.233
78.254.241
68.618.598
362.123.620
259.478.457
87.165.789.434
89.151.685.288
22
CDNG TY
co PHAN THU'O'NGMAl vA DAu TU'VI NA TA SA
Ho Chi
Dia chi: So 899 DU'ong 3 thanq 2, PhU'ong' 7, Ouan 11, Thanh pho
Minh
Phai tra ngll'ai ban
5.9.
VND
Cu6i nam
Gia tri
So co kha nang
So co kha
nang tra no
Gia tri
tra no
Cac khoan phai tra
ngU'oi ban ngan han:
Conq ty TNHH MTV
thuoc la Sal G6n
19.480.904.300
19.480.904.300
2.418.075
2.418.075
Phai tra cho cac doi
tU'O'ngkhac
452.292.537
452.292.537
150.539.455
150.539.455
19.933.196.837
19.933.196.837
152.957.530
152.957.530
CQng
~_\
\~
,
.
5.10.
Vay va nQ' thue tal chinh
I'
,: ~
Cac khoan vay dU'O'cchi tiet nhu sau:
Ngan VND
Cu6i nam
Gia tr]
Trong nam
So co kha
nang tra no
Tang
Giarn
Gia tri
So co kha
nang tra no
Vay ngan han
1.300.000
1.300.000
(200.000)
1.500.000
1.500.000
CQng
1.300.000
1.300.000
(200.000)
1.500.000
1.500.000
Vay ngan han la cac khoan vay ca nhan tin chap co thoi han 3 thanq, muc dlch be sung von
luu dQng phuc Vl,J san xuat kinh doanh va chiu lai suat 9%/nam.
5.11.
ThuE} va
cac khoan phal nQp Nha nll'cYc
VND
So phai nQP
trong narn
So da thuc nQP
trong narn
Cuoi narn
Phai nQP:
Thue gia tri gia
tang
82.176.037
Thue thu nhap
doanh nqhiep
2.513.441.291
2.595.617.328
3.869.893.852
599.385.738
3.270.508.114
Thue thu nhap
ca nhan
13.822.957
285.343.559
269.811.673
29.354.843
CQng
95.998.994
6.668.678.702
3.464.814.739
3.299.862.957
Phai tra ngll'ai
lao dQng
5.12.
La khoan trlch IU'O'ngbe sung nhvnq thuc te chua chi.
23
