Báo cáo tài chính năm 2016 (PDF | 13.80MB)

C O N G TY CO P H A N
MAY P H U' O' N G D O N G

BAO cAo TAI C H I N H E>A E>U'O'C K I E M TOAN
Cho narn tai c h f n h k�t thuc tai ngay 31

thanq 1 2 n a rn 2 0 1 6

·THE POWER OF B E I N G U N D E R S T O O D

AUDIT

I

TAX

I

CONSULTING

RS�A


C O N G TY CO P H A N
MAY P H U' O' N G E O N G

BAO cAo TAI C H i N H

oA OU'O'C Kll:M TOAN

C h o n a rn tai c h f n h k!§t thuc tat nqay 31

t h a n q 1 2 narn 2 0 1 6


CONG TY CO PHAN MAY PHU'O'NG E>ONG
Dia chl So 934, 8U'&ng Q u a n g T r ung ,

Phll'&ng 8,

Qu$n Go Vap, TP. Ho C h f M i n h .

M l.J C Ll,JC
Trang

BAO CAO C OA BAN T
1 - 2

BAO CAO K l � M TOAN DOC LAP

3 - 4

BAO CAO TAI C H I N H DA DU'Q'C K l � M TOAN

B a ng can doi ke toan

5-6

Bao cao ket qua heat d<)ng kinh d o a n h

7

Bao cao IU'U c huyen ti�n te

8

Thuyet m i n h bao cao tai c h f n h

9-32

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CONG TY CO PHAN MAY PHU'O'NG D O N G
Di

a ch i :

So

9

3 4,

D U' 6' n g

Ouan Go V ap, TP.

Ho

Quang Trung,

P h ll' 6' n g

BAO cAo CUA BAN TONG GIAM

8,

Chf Minh.

Cho nam tai c h f n h ket thuc ngay 3 1 / 1 2 / 2 0 1 6

BAO cAo C U A BAN TONG GIAM

Ban Tong Giarn
nay c u n q

doc Cong

v&i cac

ty Co

eoc

phan

bao cao tai c h f n h

May

dfnh

P h ll' a n g Dong

kem

da dll'Q'C

(dU'&i

kiem

eoc

day g o i tlit la " C o n g ty") de trinh

toan

cua Cong

ty cho

n a rn tai c h f n h

bao cao
ket t h u c

ngay 3 1 thanq 1 2 n a rn 2 0 1 6 .

T H A N H V I E N H QI O O N G QUAN TR!, BAN K I E M SOAT VA BAN TONG GIAM

ooc

D a n h sach cac t h a n h vien H o i dong q u a n tri trong n a rn va vao ngay lap bao cao nay cua Cong ty bao g o m :

Ten

Ch(rc vu

C n g VO

eoc

Giang

C h u tjch

Ba N g u y e n Bao Tran

Ph6 C h u tich

Ba Vo Tran T h i Huyen

T h a n h vien

5

D a n h sach cac thanh vien Ban Kiem scat trong n a rn va vao nqay lap bao cao n a y cua Cong ty bao g o m :

Ten

C h (r c vu

Ba Tran Thi Ngoc D u n g

Trll'&ng ban

Ba D i n h Phan Q u a n g

T h a n h vien

Ba VO Thi N h u O u y n h

T h a n h vlen

Danh

sach

cac t h a n h

vien

Ban Tong

Giam

doc trong

n a rn

va vao

ngay

l c;1 p

bao

cao

nay cua

Cong

ty

bao

•
gom:

Ten

C h (r c vu

Ba N g u y e n Bao Tran

Tong Gtarn doc

TRACH N H l e M CUA BAN TON G GIAM DOC

Ban Tong G i a rn doc C o n g ty c6 trach

n h i e rn lap bao cao tai c h f n h h�ng

n a rn

phan a n h mot each trung thuc

va hop ly t l n h h i n h tai c h f n h c O n g nhu ket q u a k i n h d o a n h va t l n h h l n h IU'u c h u y e n tien te c u a Cong ty trong
n a m . Trang viec lc;1p bao cao tal c h f n h n a y ,

B a n Tong Giam doc dll'Q'C yeu cau p h a i :

LV'a chon cac c h f n h sach ke toan t h f c h hop va ap d1,mg cac c h f n h sach d6 mot each nhat q u a n ;

Dua ra cac xet dean va uoc t f n h mot each h o p ly va t h a n trong;
•

Neu

ro C h u a n

muc

ke toan ap d1,mg

==::

cho C o n g ty c6 dU'Q'C tuan thu

hay k h o n g ,

c6 nhCmg

ap d1,mg s a i

1$ch trong yeu can dU'Q'C Cong bo va g i a i thfch trong bao Cao tai c h f n h hay k h o n g ;

•

tap bao cao tai c h f n h tren CO' SO' heat dong l i e n tuc trll' trU'6'ng hop khong the g i a d i n h r�ng Cong ty se

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tiep tuc hoat dong l i e n tuc: va
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Ban Ton� Giarn doc c h j u trach n h i e rn dam bao r�ng cac so sach ke toan dll'Q'C g h i chep p h u hop va IU'u g i O,
day du de phan a n h mot each hQ'p ly t i n h h l n h tai c h f n h cua C o n g ty tQi bat ky th6'i diem nao va bao cao tai
c h f n h dU'Q'C lc;1p t u a n t h u cac C h u a n ml)'c ke toan Viet N a m va C h e do ke toan d o a n h n g h i e p Viet N a m c O n g
n h ll' cac q u y

dinh

hien

hanh

khac ve

ke toan

t9i

Viet

Nam.

Ban

Tong

Giam

doc

n h i e m dam bao an toan tai san cua C o n g ty va thl,fC h i e n n h O, n g b i e n p h a p thfch

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ty

cOng

chiu

trach

hQ'p de n g a n cMn va phat

h i e n cac h a n h vi g i a n lc;1n va vi p h 9 m khac.

Ban Tong G i a m doc xac n h c;1 n r�ng Cong ty da t u a n thu cac yeu cau n e u tren khi lc;1p bao cao tai c h f n h .

K I E M TOAN VIEN

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ki e m toan

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C0NGTYC0PHANMAYPH�ONG00NG
BAO cAo CUA BAN TONG GIAM

Dia chT: So 934, 8U'&ng Q u a n g Trung, P h U' & n g 8,
Ouan

Go

Vap, TP.

H6

ooc

Cho narn tai c h f n h ket thuc ngay 3 1 / 1 2 / 2 0 1 6

Chf Minh.

BAO cAo CUA BAN TONG GIAM

eoc

(Tl�P THEO)

CONG 80 BAO cAo TAI C H i N H

Ban Tong Giarn doc Cong
theo,

ty cong

bo r�ng,

nqoal tru cac van

de dU'Q'C neu trong

bao cao kiem toan

kern

bao cao tat c h f n h kem theo p h a n anh trung thuc va hop ly, tren cac khla canh trong y e u , tlnh h l n h tai

c h f n h cua Cong ty vao nqay 3 1

thang

1 2 narn 2 0 1 6 ,

ket qua heat d¢ng k i n h d o a n h va tlnh h l n h IU'u c h u y e n

tien t$ cua narn tal c h f n h ket thuc cunq nqay, phu hop v&i cac C h u a n rnvc ke toan Vi$t N a m , Che d¢ ke toan
Vi$t Na m va cac quy dinh h i $ n h a n h c6 lien q u a n tai Vi$t N a m .

N�uyfm Bao

Tran

Tong Giam doc

...,.

1

,

TP. H6 Chf Minh, ngay 27 thang 03 nem 2 0 1 7Y'

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·---·

RSI\A
RSM Vietnam

Lau 5, Toa nha 5ai Gon 3
140 Nguyen Van Thu, Phuong Da Kao

Ouan 1, Tp.

Ho

Chf Minh, Viet Nam

T +848 3827 5026
F +848 3827 5027

www.rsm.com.vn

S6:

17.340/BCKT-RSM H C M

BAO cAo KIEM TOAN £>QC L�P

Kinh g (J' i :

Cac t h a n h vlen HQi d6ng Quan tr]

cac

t h a n h vien Ban T6ng Glarn d6c

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T
, TGJ

Bao cao ki�m toan v� bao cao tai c h i n h
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C h u n g toi da kiem toan bao cao tai c h i n h kern theo cua Cong ty Co p h a n

May P h U' O' n g 8ong (dU'&i day gQi

t�t la " C o n g ty"), dU'Q'C lap nqay 27 t h a n q 03 n a rn 2 0 1 7 tll' trang 05 den trang 32,
toan tai ngay 3 1

thanq

1 2 n a rn 2 0 1 6 ,

Bao cao ket q u a k i n h d o a n h ,

Bao cao I U' u

bao g o m

Bang can d6i ke

c h u y e n tien te c h o n a rn tal

c h i n h ket thuc c u n q n q a y va Ban thuyet m i n h bao cao tat c h i n h .

Treen nhi�m cua Ban Tong Giam doc

Ban Tong

G i a rn d6c Cong ty c h i u trach

n h i e rn ve viec

lap va trlnh

bay trung thuc

hop ly bao cao tai c h i n h

cua Cong ty theo cac C h u a n rnvc ke toan Viet N a m , C h e d¢ ke toan d o a n h n g h i e p Viet N a m va cac q u y dinh

phap 1¥ co lien q u a n den viec lap va trinh bay bao cao tai c h i n h va c h i u trach
Ban Tong G i a rn d6c xac d l n h

la can thiet de dam

bao cho viec l a p va trlnh

n h i e rn ve kiem scat n¢i b¢ ma

bay bao cao tai c h i n h

kh6ng co

sai sot trong yeu do g i a n l a n hoac n h a rn I a n .

Treen nniem cue

Kiem

Trach

chunq

n h i e rn

cua

C h u n g toi da tien
C h u n g toi tuan

thu

hanh

toen

toi

vien

la

dua ra y kien ve bao cao tai c h i n h dua tren

kiem toan theo cac C h u a n

chuan

rnuc

rnuc va cac q u y d i n h Ve 0<;10 OU'C n g h e n g h i e p ,

kiem toan de dat OU'Q'C Sl,J' dam

bao hop ly ve viec l i e u

ket

kiem toan Viet N a m .

bao cao tai c h i n h

qua

cua

Cac c h u a n

tap

cua

ke

hoach

CUQC

rnuc
va

kiem

toan.

nay yeu

cau

thuc h i e n CUQC

C o n g ty co con sai sot tronq

yeu hay k h o n q .

Cong vlec kiem toan bao g o m

thuc h i e n cac thu tuc n h a rn t h u t h a p cac b � n g C h U' n g kiem toan ve cac s6 l i e u

va thuyet m i n h tren bao cao tai c h i n h . Cac t h u tl,JC kiem toan OU'Q'C ll,J'a c h o n dl,J'a tren xet doan cua kiem toan
vien,

bao gom danh g i a

thl,J'C h i e n danh
viec 1$p Va tr]nh

rui

g i a cac rui

ro c6 sai
ro

nay,

s6t trong yeu trong

kiem toan vien

bay bao cao tai c h i n h trung thl,J'C,

bao cao tai c h i n h

da xem xet kiem
hqp ly

do g i a n

soat noi

1$n

ho$c

nham

b¢ cua Cong ty l i e n

n h � m thiet ke cac thu tl,JC kiem toan

Ian.

quan

phu

Khi
den

hqp V
tlnh h l n h thl,J'C te, tuy n h i e n k h o n g n h � m m l,J C dfch dU'a ra y kien ve h i e u q u a cua kiem soat n ¢ i b¢ cua C o n g
ty. Cong viec kiem toan c O n g bao gom danh g i a t f n h thfch hQ'p cua cac c h i n h sach ke toan dU'Q'C ap d l,J n g va
t i n h hQ'p ly cua cac U'cao tai c h i n h .

C h u n g toi tin tU'&ng

r�ng cac b � n g C h li n g kiem toan

ma c h u n g toi da thu th$p OU'Q'C la day du va t h i c h

hqp

lam CO' SO' Cho y kien kiem toan ngo<;1i trll' CUa C h u n g toi.

THE POWER OF B E I N G U N D E R S T O O D
AUDIT

I

TAX

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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 is an
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3


·---·
RSI\A
BAO cAo K l l= M TOAN OQC L�P ( T l l= P T H E O )

CO' s& cue

y kien

kiem toen ngo;Ji tn»

N h ll' da neu tal muc 5 . 8 cua Thuyet m i n h bao cao tai c h l n h , tai ngay 31

thanq

1 2 narn 2 0 1 6 ,

khoan c h i p h i

heat d¢ng san xuat kinh d o a n h cua cac narn 2 0 1 3 va 2 0 1 4 dang hach toan la c h i ph i tra truoc nglm nan v&i
tong so tien la
Nam.

1 8 . 2 0 0 . 0 0 0 . 0 0 0 V N D la chua p h u hop voi qu y d j n h cua C h u a n

rnuc va Che d¢ ke toan Viet

Neu cac khoan c hi p hi tren dLYQ'c g h i n h a n vao chi p h i cua cac n arn tLYO'ng

sau thue chua p h an

phoi

dau

nam va cuo:

n arn

(ma so 4 2 1 ) tren

Bang can

doi

U' n g thl chl tieu lqi n h u a n
ke toan

nqay 3 1

thanq

12

narn 2 0 1 6 se Ian ILYQ't la ( 1 7 . 0 2 4 . 8 6 6 . 9 8 4 ) V N D va ( 1 6 . 9 5 6 . 7 9 6 . 7 3 1 ) V N D .

Y kien

Kiem toen ngo;Ji tn»

Theo y kien C h u n g toi, nqoai tnr a n h hLY6'ng cua cac van de n e u tal dean "CO' SO' cua y kien kiem toan n q o a i
tru", bao cao tat c h f n h d tnh kern da p han a n h trung thuc va hop ly tren cac k h l a can h tronq yeu t l n h h l n h tai
c h f n h cua Cong ty Co p han May P h LY O' n g 06ng tai ngay 3 1
kinh d oan h va t i n h

hlnh

luu

TY

thang 1 2 n a rn 2 0 1 6 c O n g n h u ket qu a heat d¢ng

chuyen tien t$ cua n arn tai c h l n h

ket thuc cu n q

nqay,

ph u

hop

voi

!l

cac C h u a n

rnuc ke toan Vi$t N a m , Che d¢ ke toan d o a n h n q h i e p Viet Nam va cac qu y d i n h p h a p ly c6 l i e n q u a n den
:·N
.

vlec 1$p va trlnh bay bao cao tai c h l n h .

N g u y e n Th1:1y N h a Vy
Ki,m

toan

vien

So Giay CN Dang ky h a n h n ghe kiem toan:
1875-2016-026-1

Cong ty TNHH Ki,m toan & Tll' v�n RSM Viet Nam
TP.

H6

Chf Minh, ngay 27 thang 03 nem

zo! 7

4

l

.


CONG TY CO PHAN MAY PHU'O'NG D O N G
Dia chi: So 934, DU'6'ng Q u a n g Trung, PhU'6'ng 8,

ouan

BAO cAo TAI C H i N H

Go Vap , TP. Ho C h f M i n h .

Cho narn tai c h f n h ket thuc ngay 3 1 / 1 2 / 2 0 1 6

Miu sO B 01 - DN

BANG CAN £>01 Kl= TOAN
Tc;1i ngay 3 1 / 1 2 / 2 0 1 6

Dan vi t l n h : VND
T�ingay
TAI SAN

Maso

A. TAt SAN NGAN H�N

I. Ti�n
1.

va

100

cac khoan tU'O'ng dU'O'ng ti�n

Tien

Ill.

Dau tll' nam g i O, den ngay dao h a n

cac

110

khoan p h a l thu n g , n han

120
123

(5.4)

150

2.

T h u e GTGT dll'Q'C khau tnr

152

3.

T h u e va cac khoan khac phai thu N h a nuoc

153

2.

-

884.027.191

C h i p h l tra

1.

-

23.383.386.000

136

141

151

(5.8)

(5.10)

200

I I . Tai san co d j n h

23.383.386.000

4.195.786.911

(5.3)

140

P h a i thu dai han khac

42.268.953.926

288.533.747

1.

1.

42.268.953.926

42.608.670.518

2. 376. 783.489

P h a i thu ng.fin han khac

I. cac k h o a n phal thu dai han

42.608.670.518

132

Tra truce cho ngll'ai ban n g .fi n h a n

B. TAl SAN DAI H�N

190.575.050.862

69.474.526.391

3.

truoc n g .fi n han

213.744.136.620

64.394. 7 1 2 . 2 8 9

2.

V. Tai san n g , n h a n khac

T�ingay

01/01/2016

82.190.131.672

131

H a n g ton kho

31/12/2016

84.855.448.908

P h a l thu ng.fin han cua khach h a n g

IV. Hang tan kho

(5.2)

130

1.

1.

(5.1)

1 1 1

I I . £>.1u tU' tai c h i n h n g , n h a n
1.

TM

36.351.876.909

42.610.015.326

36.351.876.909

42.610.015.326

26.544.754.285

36.221.555.219

18.565.184.696

18.640.419.190

7.961.579.692

17.283.341.266

17.989.897

297.794.763

86.180.858.586

65. 724.306.258

210

45.000.000

45.000.000

216

45.000.000

45.000.000

220

70.218.058.992

57 .302.478.351

63.400.433.272

51.544.852.631

Tai san co djnh hO,u h i n h

221

N g u y e n gia

222

179.383.804.082

1 6 8 . 057. 908.245

Gia tri hao man IOy ke

223

(115.983.370.810)

(116.513.055.614)

Tai san co d j n h vo h l n h

227

Nguyen gia

228

Gia tr! hao man IOy ke

229

I l l . eat d(>ng san d.1u

tu

230

(5.5)

(5.6)

6.817.625.720
10.471.496.817
(3.653.871.097)

(5.7)

5.757.625.720
9.271.496.817
(3.513.871.097)

5 . 9 4 5 . 1 3 7 .597

-

14.968.192.509

-

1.

Nguyen gia

231

2.

Gia trj hao man IOy ke

232

(9.023.054.912)

-

240

3.067 .454.300

-

242

3.067.454.300

-

3.480.000.000

3.480.000.000

3 . 4 8 0 . 0 0 0 . 000

3.480.000.000

3.425.207 .697

4.896.827 .907

3 . 4 2 5 . 2 0 7 .697

4.896.827.907

299.924.995.206

256.299.357 . 1 2 0

IV. Tai san d6' d a n g dai h a n
1.

C h i p h f xay dl,l'ng

ca

ban d& d a n g

V. £> .1 u tU' tai c h i n h d a i h a n
1.

Dau tu g6p van vao dan vj khac

VI. Tai san dai h a n khac
1.

C h i p h i tra

truce dal han

TONG C Q N G TAI SAN (270 = 1 0 0 + 200)

250
253

(5.2)

260
261

270

(5.8)

Gae thuyet minh afnh kem la mot bo ph(ln khong tect: roi cue baa cao tel chfnh

5


CONG TY CO PHAN MAY PHU'O'NG DONG
BAO cAo TAI C H i N H

Elia chi: S6 934, £lLY6'ng Q u a n g T r u n g , PhLY6'ng 8,
O u a n Go Vap, TP.

Ho

Chf Minh.

Cho narn tai c h f n h ket t h u c ngay 3 1 / 1 2 / 2 0 1 6

M&u

s6

B 01 - DN

BANG CAN DOI K� TOAN (Tl�P THEO)
Tc;1i ngay 3 1 / 1 2 / 2 0 1 6

Don vi t f n h : VND
T�ingay

T�ingay
NGUONVON

Ma

s6

C. NQ' PHAI TRA

300

I. NQ' ngin han

310

TM

01/01/2016

31/12/2016

261.566.302.646

218.036.541.329

213.361.762.963

180.751.688.528

1.

P h a i tra ngLY6'i ban n g � n han

311

2.

NgLYai m u a tra tien truoc ngtln nan

312

3.

Thue va cac khoan p h a i nop N h a nLY6'c

313

(5.10)

55.480.254

51.311.611

4.

Phai tra ngLY6'i lao d¢ng

314

(5.11)

51.317.470.348

26.474.614.574

5.

Phai tra ngtln han khac

319

(5.12)

6.

Vay va no thue tal c h f n h ng�n han

320

(5.13)

I I . NQ' dai han

(5.9)

30.449.532.731

28.583.319.003

367.803.096

1.473.986.383

3.600.717.218

1.565.842.213
129.605.634.321

120.567.739.739

37 .284.852.801

330

48.204.539.683

1.

P h a i tra ngU'6'i ban dai han

331

925. 9 6 1 . 4 6 5

925.961.465

2.

NgU'6'i mua tra tien trU'6'C d a i han

332

20.196.802.900

22.520.000.000

3.

P h a i tra dai nan khac

337

(5.12)

2.638.139.299

762.429.000

4.

Vay va no thue tai c h f n h dai han

338

(5.13)

24.443.636.019

13.076.462.336

38.358.692.560

38.262.815.791

38.358.692.560

38.262.815.791

d
.·•:S

D. VON C H U SO' HU'U

400

I. VOn Chu SO' hU'U

410

1.

V6n dau tU' cua chu SO' h Q> u
Co p h i e u pho thong co quyen bieu quyet

(5.14)

411

36.000.000.000

36.000.000.000

411a

36.000.000.000

36.000.000.000
1.080.000.000

2.

Th�ng du von co p h a n

412

1.080.000.000

3.

Quy dau tu phat trien

418

35.489.291

7.682.775

4.

LQ'i n h u a n sau thue

421

1.243.203.269

1.175.133.016

421a

1.175.133.016

1.139.280.065

421b

68.070.253

35.852.951

chua p h a n phoi

L N S T chua p h a n phoi IGy ke den CK

truce

LNST chua p h a n p h o i ky nay

440 = 300 + 400

440

299.924.995.206

/.

256.299.357 . 1 2 0

Nguy�n Bao Tran

Tr�n Bich Doan ThU'

Nguy�n Thi Song An

Tlmg Giarn dOc

K� toan trU'6'ng

NgU'6'i l � p bi�u

TP. H6 Chi Minh, ngay 2 7 thang 03 nem 2 0 1 7

Gae thuy�t minh afnh kem la m¢t b¢ ph$n khong tech roi cue beo cao tei chfnh

6


CONG TY C6 PHAN MAY PHU'O'NG D O N G
BAO cAo TAI C H i N H

Bia chi: So 934, 8U'cmg Q u a n g Trung, Phll'cmg 8,

Ho

O u a n Go Vae, TP.

Chf Minh.

C h o n a rn tai c h i n h ket thuc ngai'. 3 1 / 1 2 / 2 0 1 6

M&u

s6

B 02 - DN

BAO cAo Kl:T QUA HO�T D () N G K I N H DOANH
Cho narn tai c h f n h ket thuc ngay 3 1 / 1 2 / 2 0 1 6

BO'n vi t r n h : V N D

Ma
CHI TIEU

s6

TM

1.

D o a n h thu ban h a n g va c u n g cap d i c h Vl,J

01

(6.1)

512.222.782.714

490.308.301.809

2.

Cac khoan g i a m trll' d o a n h thu

02

(6.2)

15.163.150

73.776.455

3.

Doanh thu thuan ve ban h a n g va cung cap d i c h Vl,J

10

512.207.619.564

490.234.525.354

4.

Gia von h a n g ban

1 1

401. 942.999.810

384.867.999.275

5.

Lqi n h u a n gop ve ban hang va c u n g cap dlch Vl,J

20

1 1 0 . 2 6 4 . 6 1 9 . 754

105.366.526.079

6.

Doanh thu heat dong tai c h f n h

21

(6.4)

104.412.635

508.152.886

7.

Chi p h i tai c h i n h

22

(6.5)

5.799.082.009

9.981.878.984

5.335.474. 728

7.298.807.345

Trang <16, chi phf lai vay

(6.3)

23

Nam 2 0 1 s

Nam 2 0 1 s

8.

C h i p h l ban hang

25

(6.6)

11.990.800.614

5.672.056.991

9.

C h i p h i q u a n ly d o a n h n g h i $ p

26

(6.7)

93.820.310.212

91.245.771.061

-

1 0 . Lqi n h u a n thuan tll' heat dong k i n h d o a n h

30

(1.241.160.446)

(1.025.028.071)

1 1 . Thu n h a p khac

31

2.375.016.044

1.562.325.804

1 2 . Chi phf

32

668.673.963

333.100.175

13.

Lq i

khac

nhuan

1 4 . To n g

lq i

nhuan

ke

toan

1 5 . Chi phf thue T N D N hi$n

1 6 . Lqi

nhuan

s au

1.706.342.081

40

khac

t h u e thu

trU'6'C

thu e

50

nhap

(6.9)

51

hanh

doanh

nqhiep

60

70

465.181.635

2 0 4 . 1 9 7 .558

279.804.866

152.979.057

1 8 5 . 3 7 6 . 769

51.218.501

44

12

(5.14.4)

Tran Bich Doan T h U'

1.229.225.629

Nguyen T h i Song An
NgU'<>'i l�p b i 6 u

Cec thuyet minh
ceo tai chfnh

7

C O N G TY CO PHAN MAY PHU'O'NG D O N G

Bia chi: So 934, 8U'6'ng Quang Trung, Phll'6'ng 8 , Ouan

Go Vap, TP.

Ho

BAO cAo TAI C H i N H

Chl Minh.

Cho narn tai c h l n h ket thuc ngay 3 1 / 1 2 / 2 0 1 6
Mau

BAO CAO LU'U C H U Y E N TIEN

s6

B 03 - DN

re

(Theo phU'O'ng phap trlfc ti�p)

Cho narn tai c h l n h ket thuc nqay 3 1 / 1 2 / 2 0 1 6

Ban vi t i n h : VND

Ma

s6

CHI TIEU

Nam 2 0 1 6

TM

Nam 2 0 1 5

I. LU'U C H U Y E N TU:N TU' HOAT D O N G KINH DOANH
Tien thu ban h a n g , cung dp dic.h Vl.J va d o a n h thu
1.

khac

2.

Tien chi tra cho ngll'6'i cung cap hang h6a dlch

01

488.573.074.082

521 . 1 5 3 . 1 9 5 . 1 5 8
(328.081.926.813)

02

(302.384.391.477)

3. Tien chi tra cho ngll'6'i lao d¢ng

03

(130.301.394.173)

(114.679.237.417)

4. Tien lai vay da tra

04

(5.335.474.728)

(7.298.807.345)

5. Thue thu n h a p doanh nghi$p da nop

05

6. Tien thu khac tC,, heat d¢ng kinh doanh

06

16.090.608.586

7.

Tien chi khac cho heat d¢ng k i n h doanh

07

(27.125.827.332)

(24.748.916.806)

LU'u chuy�n ti�n t h u a n tu, hoat d9ng k i n h d o a n h

20

39.516.594.958

5 1 . 2 8 7 .097 .556

21

(34.820.886.516)

Vl,J

(6.5)

(396.441.951)
5 . 3 3 9 . 2 3 2 . 730

I I . LU'U C H U Y E N T I E N TU' HO�T D Q N G DAU TU'

Tien chi dE§ m u a sarn, xay d1,mg TSC8 va
1.

cac tai san dal h a n khac

(5.920.857.650)

Tl

Tien thu tC,, thanh ly, nhll'Q'ng ban TSC8 va
. H J '

2.

cac tai san d a i han khac

71.320.000

22

1.143.000.000

.r

Tien chi cho vay, mua cac cong Cl.J no
3.

cua cac don vi khac

mt

(23.383.386.000)

23

4. Tien thu lai cho vay, co tuc va IQ'i n h u a n dU'Q'C Chia

LU'u chuy�n ti�n t h u a n tu, hoat d9ng dftu tU'

27

32.606.353

(6.4)

(58.100.346.163)

30

117.865.453

(4.659.992.197)

I l l . LU'U C H U Y E N TIEN TU' HO�T D Q N G TAI C H i N H

Tien thu tC,, di vay

33

(7.1)

463.195.972.570

475.430.759.385

2. Tien tra no gee vay

34

(7.2)

(445.910.826.012)

(491.051.395.250)

1.

3.

Co tuc, IQ'i n h u a n da tra cho chu SO' hCYu

36

LU'u chuy�n ti�n t h u a n tw hoat d9ng tai c h i n h

40

LU'U C H U Y E N THUAN TRONG NAM

50

Tien va tll'O'ng dll'O'ng tien dau narn

60

Anh hll'ang cua thay doi ty q i a hoi doal quy doi

61

(1.200.000)

1 7 .285.146.558

(15.621.835.865)

(1.298.604.647)
42.268.953.926
1.638.321.239

nqoai t$

Nguy"

Bao Tran

T6ng Glarn dl>c
TP.

H6

Trftn Bich Doan T h U'

N g u y � n T h i Song An

K� toan trLI'6'ng

NgLI'6'i l�p b i � u

Chi Minh, ngay 27 thang 03 nsm 2 0 1 7

Gae thuyJt minh

atnt:

kem la mot b¢ ph{)n khong teen r&i

cue Mo cao

tei chfnh

8


CONG TY CO PHAN MAY PHU'O'NG DONG
Dia ch]: So 934, DLY6'ng Q u a n g Trung,
Ouan Go Vap, TP.

BAO cAo TAI C H i N H

P h LY 6' n g 8 ,

H6 C h i M i n h .

C h o nam tai c h i n h ket t h u c ngay 3 1 / 1 2 / 2 0 1 6

M i u s6 B 09 - DN

THUYl:T M I N H BAO cAo TAI C H i N H

1.

O�C 0 1 1: M HO�T OQNG CUA DOANH N G H l e P

1.1.

Hinh th(l'c s6' hQ,u vim

C6ng ty Co p h a n May P h LY O' n g D 6 n g (dU'&i day g o i t�t la " C 6 n g ty") truoc day la C6ng ty May P h LY O' n g
D6ng,

mot d o a n h

c6ng ty co

phan

nqhiep

c6 ten

Nha

goi

nuoc.

Ngay

la C6ng ty Co

1 6 thanq
phan

May

1 1

n a rn

Kinh d o a n h so 4 1 0 3 0 0 3 2 4 9 nqay 3 1

t h a n g 03 narn 2005 do

cap va cac Giay

d6 v&i

p h e p thay

doi

sau

Ian

thay

2004,

C6ng

ty

dU'Q'C chuyen

P h u o' n q D6ng theo Giay C h ll' n g

doi

Sa

gan

Ke hoach va Dau

day

nhat la vao

doi

thanh

n h a n Dang

ky

tu T P . H6 C h i M i n h

nqay

13

thanq

08

n a rn

2015.

Von dieu le theo Giay c h ll' n g n h $ n dang ky k i n h d o a n h la 3 6 . 0 0 0 . 0 0 0 . 0 0 0 V N D .

Tn,J s& c h f n h dang

ky heat dong

P h LY 6' n g 8, O u a n Go Vap, T P .

k i n h d o a n h cua C6ng ty dU'Q'C dc;1t t,;1i So 934, DLY6'ng Q u a n g T r u n g ,

H6 C h f M i n h .

Tong so n h a n vien c u a C6ng ty tai ngay 3 1

1.2.

Linh

VlfC

thanq 1 2 narn 2 0 1 6 la 1 . 8 0 3 ( 3 1 / 1 2 / 2 0 1 5 :

1.738).

kinh doanh

San xuat va k i n h d o a n h .

1.3.

N g a n h ngh� k i n h d o a n h

Theo Giay c h ll' n g n h a n dang ky k i n h d o a n h , n q a n h n g h e k i n h d o a n h c h i n h cua C 6 n g ty l a :

•

San

xuat,

mua

ban

hang

may

mac: san xuat, m u a ban n q u y e n p h u lieu va san p h a rn n q a n h det

may;

1.4.

thuc p h a rn , n 6 n g , lam san n g u y e n l i e u va dong vat s o n g ;

•

Ban b u o n

•

Ban b u 6 n d6 d u n g cho g i a d i n h , may m6c, thiet b i , 6 to, m6 to, xe may va p h u t u n g may khac;

•

D,;1i ly, m6i g i & i , dau g i a va heat dong xay d l,l' n g c h u y e n d 1,1 n g khac,

C h u ky san xuat, kinh d o a n h thong thU'6'ng

C h u ky san xuat k i n h d o a n h th6ng thLY6'ng cua C6ng ty la 1 2 t h a n q .

2.

2.1.

CO'

SO' L�P BAO CAO TAI C H i N H , KY Kl: TOAN VA DO'N V! Tll:N Te

CO' s6' l�p bao cao tai c h i n h

Bao cao tai c h f n h kern theo dLl'Q'C t r l n h bay b�ng D6ng Viet N a m , theo n q u y e n t�c q l a goc va p h u hop
v&i cac C h u a n

muc ke toan Viet N a m , Che do ke toan d o a n h n g h i e p Viet N a m va cac q u y d i n h h i e n
�

h a n h khac ve ke toan tai Viet N a m .

i66.a
•--..!:

2.2.

Ky

� T't'l

k6 toan nam

:JHA�
Ky ke toan narn cua C6ng ty b�t dau tll' n q a y 0 1

thang 0 1

va ket thuc ngay 3 1

AV

thanq 1 2 .

·,GDOJ

2.3.

OO'n v] ti�n tt sw d t.i n g trong k6 toan

___).
' P H �

=-

DO'n vi tien te SU' d 1,J n g trong g h i chep ke toan la D6ng Viet N a m .

9


CONG TY C6 PHAN MAY PHU'O'NG DONG
£)ja chl So 934, 8LY6'ng Q u a n g T r u n g , P h LY 6' n g 8,

BAO cAo TAI CHiNH

Ouan Go Vap, TP. H6 C h i M i n h .

Cho n a m tai c h f n h ket thuc ngay 3 1 / 1 2 / 2 0 1 6

THUYET M I N H BAO cAo TAI CHiNH (TIEP THEO)

3.

CHUAN MlfC VA C H E OQ KE TOAN AP D l,J N G

3.1.

Ch� dQ k� toan ap d l} n g

Co

3.2.

ng t

y

ap

bO

Tuyen

dl,mg

cac

C h u a n

rnuc k

e

Vi

toan

va vi�c tuan thu cac C h u & n

e

t Nam

va

Ch

e

k

do

e

doanh

toan

n

ghi

e

p Vi

e

t

N

am.

m1fc k� toan Vi�t Nam va Ch� dQ k� toan d o a n h

nghi�p

Vi�t Nam

Co

ng

t

y

soan

th

tuan

thao

va

u

cac

tr nh

b

i

rnvc k

C h u a n

a

y

cac

e

bao

t

cao

Vi

toan

a

i

e

t

ch nh

Nam

cho

f

va

n a rn

h

C

tai

e

do

k

ch nh
f

e

k

doanh

toan

t

e

thuc

tai

n q h i e p

nqay

31

t

Vi
ha

e

t

ng

Nam

12

d
e

n a rn

2016.

4.

cAc C H i N H sAcH KE TOAN C H O YEU

4.1.

Ngo�i t�

Cac loai ty g i a h o i doai ap dl,mg trong ke toan:

•

Ty g i a ap dl,mg trong ke toan la ty g i a cua N g a n h a n g Vietcombank;

"

Ty g i a ap d1,mg khi g h i n h a n va danh g i a lal tat san la ty g i a m u a nqoai te;

"

Ty g i a ap d1,mg k h i g h i n h a n va danh gia l a i no p h a i tra la ty gia ban n q o a i te;

Cac n g h i e p Vl,J phat s i n h b.1'ing n q o a i te dU'Q'C hach toan theo ty g i a hoi doai giao djch thuc te vao ngay
Cac khoan c h e n h tech ty g i a phat s i n h trong q u a t r i n h t h a n h toan dLYQ'C g h i n h a n

phat s i n h n g h i e p v u .

trong bao cao ket q u a heat dong k i n h doanh trong ky. So d LY cac khoan rn u c tien,
tra C6 goc n g o c;i i te,
tra trLY6'C

b.1'ing

ngoc;ii trU' SO du cac khoan tra trLY6'C Cho n g LY O' i

ngoc;ii

SO du doanh

te Va

thu

n h a n trLY6'C

b.1'ing

ban

nqoai te,

b.1'ing

no p h a i t h u , no phai

ngoc;ii te,

dU'Q'C chuyen

tien hach toan theo ty g i a hoi doai giao d i c h thuc te vao ngay l � p bang can doi ke toan

4.2.

cac

SO d LY c h i p h i

doi

sang

d6ng

.

U'<>'c tinh k� toan

Viec

lap

bao cao tal

c h i n h yeu

cau

hLYthanq

12

nam 2 0 1 6 c O n g

thang

12

nam

2016.

Ban Tong

Giam doc

n h u cac khoan d o a n h t h u ,

M�c d u

p h a i c6

LY&c t l n h va g i a d i n h c6 a n h

nhCmg

nc p h a i tra Va vlec trlnh bay cac tal san Va no tiern tang tai ngay 3 1

cac Ll'
ke toan

chi

p h f cho

dLYQ'C

lap

nam tai c h f n h

b .1'i n g

tat ca Sl,l'

ket thuc vao n g a y 3 1

hieu

biet cua

Ban Tong

G i a m doc, so thl,l'C te phat s i n h c6 the khac v&i cac Ll'
4.3.

Tian va cac khoan tU'O'ng dU'O'ng tian

Tien va cac khoan tLYO'ng dLYO'ng tien bao g6m tien m�t tc;li q u y , tien g ll' i n g a n h a n � , tien dang c h u y e n ,
cac khoan dau tLI' ngim
khoan cao,

h c;i n c6 th&i

hc;in thu

h6i

khong qua

c6 kha n a n g c h u y e n doi de d a n g t h a n h

3 thang

ke tll' n g a y dau tLI',

c6 tinh t h a n h

mot ILYQ'ng tien xac d j n h va khong c6 n h i e u

rui ro

trong viec c h u y e n doi t h a n h tien tc;ii th&i diem bao cao.

Cac khoan tLYO'ng

4.4.

phu

hQ'p v&i

Chuan

ml,l'c ke toan " B a o cao

ILYU

chuyen

OAu tU' n!m g i ui d�n ngay dao h�n

£) a

la

4.5.

dLYO'ng tien dLYQ'C xac d j n h

w.

tien

u

n

tLI'

i h

a

i§

ng k

m

y

g i ll'

n ng

de

a

y

o

da

h c;l n

l

a

ti

e

n

g ll'

i c

6

k

y

h c;l n

n

i§

m

g i ll'

de

n ng

a

y

o h

da

c;i

n v

&

i m

v

c

di

ch thu

.

OAu tU' g6p v6n vao dO'n vj khac

K

ho

con,

a

n

u

tLY

tLI'

v

da

da

u

dLYQ'

o c

a

C p

o

ha

ng ty

n lo
l

i

e

i l

a

9

da

n doanh

,

u

tLY

v

a

kh

da

a

u

c

tLI'

la

v

c
a

a

c kho

o c

o

a

n

da

ng ty li

e

u

tLY

n k

ngo

a

i c

a

c kho

a

n

da

u

tLY

v

a

o c

o

ng ty

t.

e

10


C O N G TY CO PHAN MAY P H U' O' N G D O N G
BAO cAo TAI C H i N H

Oja chl So 934, 8U'6'ng Q u a n g Trung, PhU'6'ng 8,

Cho n a rn tai c h f n h ket thuc ngay 3 1 / 1 2 / 2 0 1 6

O u a n Go Vap, TP. Ho C h i M i n h .

THUYl=T M I N H BAO cAo TAI C H i N H (Tll=P T H E O )

Cac khoan dau tu khac dU'Q'C p h a n a n h theo gia goc,

bao gom gia mua c¢ng ( + ) cac chi p h l l i e n q u a n

tnrc tiep den viec dau tu (neu c6). TrU'6'ng hop dau tu b�ng tai san

p h i tien

te,

q i a p h i c u a cac khoan

dau tu dU'Q'C g h i n h a n theo q l a tri hop ly cua tai san p h i tien t$ tal th6'i diem phat s i n h .

Co tuc, IQ'i n h u a n dU'Q'C c h i a cho giai doan sau ngay dau tu dU'Q'C g h i n h a n vao d o a n h thu heat d(lng
tai c h f n h theo gia tr] hop ly tai n q a y dU'Q'C q u y e n n h a n .

PhU'CYng phap l�p dt,P phong ton that dau to tai chinh dai hcfln

01,1' p h o n q ton that dau tu tal c h f n h dai han dU'Q'C trlch

1$p p h u

hop voi

hU'&ng dan tai Thong tu so

228/2009/TT-8TC nqay 07 thang 1 2 n a rn 2009 (Thong tu 228) va Thong tU' so 89/2013/TT-8TC nqay
28 thanq 06 narn 2 0 1 3 SLl'a doi, bo s u n g Thong tu 228 cua 8¢ Tai c h i n h . Theo d6, Cong ty dU'Q'C yeu
cau trich 1$p dl,I' p h o n g ton that dau tu tai c h f n h dai h a n neu to c h u c k i n h te ma Cong ty dang dau tU' bi

lo (tru' truonq hop lo theo ke hoach theo phuonq an k i n h doanh truce khi dau tu) voi mU'C trfch toi da
cho moi khoan dau tu b�ng so von da dau tu.

4.6.

Cac khoan phal thu

Nguyen tac ghi nh�n

Cac khoan no phai thu bao gom cac khoan phai thu k h a c h hang va p h a i thu khac dU'Q'C trlnh bay theo

gia trj g h i so cua cac khoan p h a i thu khach hang va p h a i thu khac sau khi can tnr voi cac khoan dl,I'
phonq dU'Q'C lap cho cac khoan no p h a i thu kh6 doi.

Nguyen tac dt,P phong phai thu kh6 doi

01,1' phonq

no phai thu

kh6 doi dU'Q'C

tap

cho cac

khoan

no phai thu

qua

han t h a n h toan

hoac cac

khoan no c6 b�ng c h U' n g chac chan la khong thu dU'Q'C. 01,1' p h o n g p h a i thu kh6 doi dU'Q'C trfch 1$p phu
hop voi hU'&ng dan tal Thong tU' so 228/2009/TT-8TC nqay 07 thang

1 2 n a rn 2009 cua 8¢ Tai c h f n h .

Tang hoac g i a m so d u tal khoan dl,I' p h o n q p h a i thu kh6 doi dU'Q'c hach toan vao c h i p h i q u a n ly d o a n h
n g h i $ p tren bao cao ket qua hoc;1t d¢ng k i n h d o a n h .

4.7.

Hang t6n kho

Nguyen tac ghi nh�n hang ton kho

Hang ton kho dU'Q'C hc;1ch toan theo �ia goc. TrU'6'ng hQ'p gia tri t h u a n c6 the thl,l'C hi$n dU'Q'C thap hO'n
gia goc thl hc;1ch toan theo gia trj t h u a n c6 the thl,l'C h i $ n dU'Q'C.

Gia goc hang ton kho bao g o m : Chi p h f m u a , chi p h f che bien va cac chi p h f l i e n q u a n trl,l'c tiep khac
phat s i n h de C6 dU'Q'C hang ton kho CY dja diem Va trc;1ng thai h i $ n t<;1i.

Gia trj thuan

c6 the thl,l'C

hi$n

dU'Q'C

la g i a

ban

U'&c tfnh

cua

hang

ton

kho trong

ky san xuat,

kinh

doanh b ] n h thU'6'ng trll' chi phf U'tieu th1,1 c h u n g .

PhU'CYng phap xac djnh gia trj hang ton kho

Gia trj h a n g ton kho dU'Q'C xac djnh theo p h U' o> n g p h a p b l n h q u a n gia q u y e n .

PhU'CYng phap hcflCh toan hang ton kho

Hang ton kho dU'Q'C hc;1ch toan theo p h U' o> n g p h a p ke khai thU'6'ng x u y e n .

11


CONG TY CO PHAN MAY PHU'O'NG E> ON G

Dia chl So 934, DU'&ng Q u a n g Trung, Phll'&ng 8,

BAO cAo TAI C H i N H

Ouan Go Vap, TP. Ho Chi M i n h .

Cho n a rn tai c h f n h ket thuc ngay 3 1 / 1 2 / 2 0 1 6

THUYl:T M I N H BAO cAo TAI C H i N H (Tll:P TH E O)

PhU'CYng phap l�p d(J' phang giam gia hang ton kho

Cuoi nam tai c h f n h , khi g i a tri t h u a n c6 the thuc h i e n dU'Q'C cua hang ton kho n h o hon gia goc thl phai
lap

dl,I' phonq giam gia hang ton kho.

So dl,I' p h 6 n g giam q l a hang ton kho dU'Q'C 1$p la so c h e n h 1$ch g i Cf a q l a goc cua hang ton kho ton hon
gia tri t h u a n c6 the thuc h l e n dU'Q'C cua hang ton kho. 01,1' ph6ng dU'Q'C lap cho h a n g ton kho bi loi tboi,
cham IU'u chuyen va khiem khuyet p h u hop voi hll'&ng dan tal Thong tll' so 228/2009/TT-BTC ngay 07

thanq 1 2 narn 2009 cua Bo Tai c h f n h .

So tang hoac g i a m dl,I' ph6ng g i a m gia hang ton kho dU'Q'C hach toan vao gia van hang ban tren bao
cao ket qua heat dong k i n h d o a n h .

01,1' p h 6 n g g i a m gia hang ton kho dU'Q'C thuc h i e n tren CO' SO' tung mat hang ton kho. Doi v&i dich Vl,J
C u n g cap dO' d a n g , Vi$C lap dl,I' ph6ng giam q i a h a n g ton kho diroc tfnh theo tung loai dich Vl,J C6 rnuc
gia rieng biet,

N g u y e n l i $ u , vat l i e u va cong Cl,J d u n q Cl,J dl,I' trO, de SU' d 1,1 n g cho m u c dfch san xuat ra san pharn khong
dU'Q'C lap dl,I' ph6ng neu san pham do Chung g6p phan cau tao nen se dU'Q'C ban b�ng hoac Cao hon
gia thanh san xuat cua san p h a rn .

4.8.

Tai san

c6

d j n h hfr u h i n h

Tai san co dinh hO,u h l n h dU'Q'C the h i e n theo n q u y e n gia tru di gia tr] hao man luy ke.

Nguyen tac ghi nh�n va

xae

djnh gia trj ban dau

Nguyen g i a tai s a n co d i n h hO,u h l n h bao gom gia mua va toan bO cac chi p h f lien q u a n true tiep den
viec dU'a tai san vao tranq thal s�n sang

thiet bi,

su d u n q . Tm&ng hop mua tai san co dinh dU'Q'C kern them

p h u tung thay the thl xac d i n h va g h i n h a n

rieng thiet b i . p h u tung thay the theo g i a tri hop ly

Va dU'Q'C tru (-) khoi nquyen gia tai San CO djnh hO,u h l n h .

PhU'CYng phap khau hao

N g u y e n g i a tai san co dinh hO,u h l n h dU'Q'C k h a u hao theo phU'O'ng p h a p dU'&ng th�ng trong suet thoi
g i a n hCYu d 1,1 n g dl,I' t f n h cua tai s a n .

Thai gian khau hao ll'6'C t f n h cho mot so n h 6 m tai san n h ll' s a u :

4.9.

•

N h a CU'a, V$t kien true

0 5 - 2 5 nam

•

May m6c thiet bi

0 5 - 07 nam

•

P h ll' O' n g ti$n vc;1n tai truyen dan

•

Thiet bi, d 1,1 n g Cl,J q u a n ly

06 nam
0 3 - 05 nam

Tai san c(> d j n h vo h i n h

Tai san co d j n h vo h l n h dU'Q'C the hi$n theo nguyen g i a tru di g i a trj hao man luy ke.

Nguyen tac ghi nh�n va xac djnh gia trj ban dau

Nguyen gia la toan bo cac chi p h f ma d o a n h n g h i $ p bo ra de c6 dll'Q'C tai san CO d j n h VO h l n h tfnh den
th&i diem dU'a tai san d6 vao trc;1ng thai SU' d 1,1 n g theo dl,I' t f n h .

Nguyen tac ke toan cac tai san

Quy�n SU' dt,mg

co

djnh vo hinh

oat

12


CONG TY CO PHAN MAY PHU' O'N G D O N G
Dia chi: So 934, 8U'ang Q u a n g T r u n g ,

PhU'ang 8,

BAO cAo TAI C H i N H

Ouan Go Vap, T P . Ho C h i M i n h .

Cho n a rn tai c h f n h ket thuc ngay 3 1 / 1 2 / 2 0 1 6

THUYl:T M I N H BAO cAo TAI C H i N H (Tll:P THEO)

Quyen

SU' d1,mg

dat dU'Q'C trlnh

bay theo

nquyen

g i a trll' di q i a tri

hao

mon

IQy ke

la g i a tr] quyen

SU'

d1,mg d i e n trch dat tai:

•

So 4/2, D U' a n g Q u a n g T r u n g ,

•

Lo 1 / 2 0 , 8U'ang Q u a n g T r u n g ,

PhU'ang 1 2 , O u a n Go Vap, TP. Ho C h i M i n h .
PhLI'ang 1 2 , O u a n Go v a p , TP.

•

Lo 1 / 2 G , 8U'ang Q u a n g Trung,

P h LI' a n g

•

Lo 1 / 2 N , 8U'6'ng Q u a n g T r u n g ,

P h LI' 6' n g 1 2 , O u a n Go Vap, TP.

Ho C h i M i n h .

1 2 , O u a n Go Vap, T P . Ho C h f M i n h .
Ho C h ! M i n h .

Quyen SU' d1,mg dat VO thoi h a n khong trlch khau h a o .

Ph�n mem may vi tfnh

Phan rnern may vi tfnh khong p h a i la cau p ha n k h o n g the t h i e u cua phan Cling thi dU'Q'C g h i n h a n n h u
tai san CO djnh VO h i n h va dU'Q'C khau hao theo thoi g i a n SU' d u n q h O, u fch tll' 02 den 03 n a rn .

.

I

i

B�ng sang ch6

B�ng

sang

che dU'Q'C g h i

nhan

ban

dau

theo gia

m u a va

dU'Q'C

khau

hao theo

phuonq

p hap dU'6'ng

th�ng dl,l'a tren thoi g i a n h O, u d1,mg uoc t r n h la 03 n a m .

4.10.

T h u e tal san
·-

n

Phan /09i thue tai sen

T h u e tai c h f n h

la t h u e tal san

ma ben cho t h u s c6 SI! chuyen g i a o p h a n

lon

rui

ro va

voi quy en SO' h O, u cua tai san cho ben t h u e . Tat ca cac khoan thue khac dU'Q'C p ha n

IQ'i

fch g cfi n l i e n

loai la thus heat

d(>ng.

Thue ho9t cI{)ng

Cac khoan t h a n h toan tien t h u e hoat d(>ng dU'Q'C g h i n h a n la chi p h f san xuat, k i n h d o a n h theo phU'O'ng
phap dU'O'ng t h � n g c h o suet thoi ha n thue tai s a n .

4.11.

C h o t h u e tai san

Cho tnue noet cii)ng

Tai san cho thue heat d(>ng dU'Q'C g h i n h a n tren bang can doi ke toan theo each p h a n

teal

tai san cua

Cong ty.

Chi

p h l true tiep

ban dau

de t,;10 ra d o a n h thu tll' n g h i $ p Vl,J

cho t h u e

heat d(>ng

dU'Q'C g h i n h a n

ngay

vao chi p h l trong ky khi phat s i n h / p h a n bo dan vao c h i p h l trong suet thoi h a n cho thue theo thoi han
cua hop dong

thue,

k i n h doanh trong

Doanh thu

ky theo

cho t h u e

p h U' O' n g

hoat d(>ng

dU'Q'C

hach toan

p h a p dU'6'ng t h � n g trong

suet th6'i

vao

bao cao ket q u a

han t h u e ,

khong

heat dong

phu thuoc vao

phuonq thirc t h a n h toan.

Khau

hao tai san cho thue

heat d(>ng dU'Q'C thuc h i e n tren CO' SO' n h a t q u a n voi c h f n h sach k h a u

hao

cua ben cho t h u e ap d l,J n g d6i v&i n h O, n g tai san tLI'O'ng ti,!'.

4.12.

B�t dc;,ng san dau tU'

Bat d(>ng san dau tU' dU'Q'C the h i $ n theo n g u y e n g i a trC,, di g i a tri hao man I O y ke. Doi v&i bat dong san
dau tU' ncfim g i O, ch6' tang g i a , C o n g ty khong trfch khau hao ma xac d i n h ton that do g i a m g i a tri.

13


CONG TY CO PHAN MAY PHU'O'NG DONG
Dia chi: S6 934, 0U'6'ng Q u a n g T r u n g ,

P h U' 6' n g 8 ,

BAO cAo TAI C H i N H

Ouan Go Vap, TP. Ho C h i M i n h .

C h o narn tai c h f n h ket thuc ngay 3 1 / 1 2 / 2 0 1 6

THUYET M I N H B A O cAo TAI C H i N H (TIEP THEO)

Nguyen tac ghi nh�n bat dgng san dau tv

Nguyen

gia

bat dong

n � h i $ p phai

dau tu

san

la toan

bQ cac chi

phi

hoac tuonq

b�ng tien

dU'O'ng tien

ma d o a n h

hop ly C u a cac khoan dua ra de trao doi n h a rn C6 dU'Q'C bat dong san

b6 ra hoac g i a tr]

dau tu t i n h den thoi diem m u a hoac xay d1,mg h l n h t h a n h bat dong san dau tll' d6.

N g u y e n g i a cua bat

dong San dau tu' bao gom ca cac c h i p h f g i a o d j c h l i e n q u a n tn,l'C tiep ban d a u .

Thot g i a n khau hao U'&C t i n h cho mot s6 n h 6 m bat dong san n h u s a u :

•

4.13.

N M cira, vat kien true

05 - 25 nam

C h i phi tra tru,6'c

C h i p h f tra truoc dU'Q'C p h a n loai la c h i p h l tra truce n g � n n a n va chi p h i tra truoc d a i h a n theo ky h a n
g6c va c h u yeu la chi p h i l i e n q u a n den den cong c u ,

bao bi xuat d u n g ,

nay dU'Q'C p h a n bo trong th6'i g i a n tra truce cua chi p h i hoac trong

c h i p h i SLl'a choa.

Cac khoan

k h o a n q thoi g i a n ma IQ'i [ch k i n h te

dU'Q'C d l,I' kien tao ra.

Cac loai c h i p h i sau day dU'Q'C hach toan vao c h i p h f tra trU'6'C de p h a n bo d a n vao ket q u a hoat dong

v

kinh doanh:

M

./,

4.14.

•

Cong c u , d l,l n g cu dU'Q'C p h a n bo d a n tll' 0 1

•

Chi phf

NQ'

phal tra

sua

n a rn den 03 narn vao ket q u a heat dong k i n h d o a n h ;

..\
'

�

choa tai san va thiet ke, xay d l,l' n g xi n q h i e p .

NQ' p h a l tra dU'Q'C p h a n loal la p h a i tra ngll'6'i ban va p h a i tra khac theo n q u y e n tac:

P h a i tra ngU'O'i ban

la khoan phai tra C6 t i n h chat thU'O'ng rn a i phat s i n h tll' g i a o d i c h m u a b a n h a n g h 6 a , d i c h v u , tai san Va
n g ll' O' i

ban

la

don

vi

doc

lap

v&i

ngll'O'i

mua;

Cac

khoan

phai

tra

con

lai

dU'Q'C

phan

loai

la

phal

tra

khac,

Cac

khoan

no

phal

tra

dU'Q'C

theo

d6i

theo

ky

han

g6c,

ky

han

con

lc;1i

tai

thoi

diem

bao

cao,

theo

n g u y e n t$ va theo tll'ng d6i t ll' q n g .

NO' p h a i tra dll'Q'C g h i n h a n khong thap hon nghia vu p h a i t h a n h toan,

4.15.

Dlf p h o n g tro cap thol vi�c

Theo t.uat Bao h i e m Xa h o i ,

ke tll' nqay 0 1

thang

01

narn 2 0 0 9 ,

Cong ty va cac n h a n vien

vao q u y bao h i e m that n g h i $ p do Bao h i e m Xa h Q i Vi$t Nam q u a n ly.
b�ng

p h a i d6ng

MU'c d6ng b&i moi ben dll'Q'C t f n h

1 % cua mU'C thap hO'n giO,a IU'O'ng CO' ban cua n h a n vien hoi;lc 20 I a n mll'c IU'O'ng t6i thieu c h u n g

dU'Q'C C h f n h p h u q u y d i n h trong tCmg th6'i ky. V&i vi$c ap d l,l n g c h e do bao h i e m that n g h i $ p ,
kh6ng p h a i 1 $ p d l,I' p h o n g trq cap thoi vi$c cho th&i g i a n lam vi$c c u a n h a n vien sau n g a y 0 1
nam 2009.
ngay 3 1
31

Tuy n h i e n ,

trq cap thoi vi$c p h a i tra cho cac n h a n vien du

dieu

ki$n

C o n g ty
thang 0 1

h i $ n c6 tc;1i th6'i diem

t h a n g 1 2 nam 2 0 1 6 Se dU'Q'C xac d i n h dl,l'a tren s6 nam lam Vi$c Cua n h a n Vien dU'Q'C tinh den

thang

12

nam

2008 va

mll'c

lll'O'ng

binh

quan

cua

ho trong

vong

sau t h a n g trU'&c

ngay

1$p

bang

can d6i ke toan nay.

4.16.

VOn C h u SO' hO,u

Von dau tv cua chu SO' h[i,u

V6n dau tU' cua c h u SO' h ll' U dU'Q'C g h i n h $ n theo s6 v6n thl,l'C g6p c u a c h u SO' h ll' U .

Th�ng dv von

co

phan

T h i;l n g

co

phan

d U'

v6n

dU'Q'C

ghi

nh$n

theo

phan

chenh

1$ch

g i O, a

gia

phat

hanh

va

m$nh

gia

co

p h i e u , c h e n h 1$ch g i O, a g i a m u a lc;1i co p h i e u q u y va g i a tai phat h a n h co p h i e u q u y .

14


C O NG TY CO PHAN MAY P H U' O' N G D O N G
Dja chi: So 934, 8U'6'ng Q u a n g T r u n g ,

P h u o n q 8,

BAO cAo TAI C H i N H

Ouan Go Vap, TP. Ho C h i M i n h .

Cho n a rn tai c h i n h ket thuc ngay 3 1 / 1 2 / 2 0 1 6

THUYET M I N H BAO cAo TAI C H i N H (Tll=P THEO)

Co

toe

Co tuc dlJ'Q'C g h i n h a n la mot khoan p h a i tra vao n g ay c6ng bo CO tuc.

Quy

d(J'

trii'

Cac q u y dl,I' trO, tll' IQ'i n h u a n sau th u e duoc trfch lap theo q u i djnh trong 8ieu 1$ C o n g ty.

Phan phoi /9'i nhu�n

LQ'i

nhuan thuan

sau

thue

thu

n h a p do a n h

n q h i e p c6

the dU'Q'C ph a n

phoi

cho cac co dong

sau

khi

duoc 8c;3i hoi co d6ng thong qua va s au k h i da trich lap cac quy dl,I' phong theo 8 i e u 1$ C O n g ty va cac
quy d i n h cua p h a p luat Vi$t N a m .

4.17.

Doanh t h u , thu n h � p khac

Doanh thu ban hang

D oanh thu ban hang dlJ'Q'c xac d i n h theo gi a tri hop ly cua cac khoan da thu hoac se thu duo'c. Trong
h a u het cac trll'6'ng hop d o a n h th u dlJ'Q'C g h i n h a n k h i ch u y e n giao Cho n gll'O' i mua phan 16'n

rui ro va

IQ'i fch k i n h te g�n li e n voi q u y e n SO' h O, u hang h 6 a .

Doanh thu cung cap dich

V(I

Doanh thu Ve c u n g cap dich Vl,J dlJ'Q'C g h i n h a n khi
dang tin cay.

ket q u a cua gi a o d j ch d6 dlJ'Q'C xac d l n h

mot each

Tnronq hop gia o djch ve c u n g cap d i c h Vl,J l i e n q u a n den n h i e u ky thi d o a n h thu dll'Q'C

(

g h i nh an trong ky theo ket q u a phan c6ng viec hoan t h a n h vao nqay tap bang can doi ke toan cua ky
do.

Lai tilm giPi

Lai tien gLI'i dll'Q'C g h i n h a n tren CO' SO' don tfch, dlJ'Q'C xac d i n h tren SO dlJ' cac tai khoan tien g U' i va lai
suat ap d 1,1 n g .

Thu nh�p c1au to

1�
,
......

Lai tlJ' cac khoan dau tlJ' dlJ'Q'C g h i n h a n khi COng ty c6 quyen n h a n khoan lai.

�

.

co

Thanh ly, nhU'9'ng ban tili san

T hu nhap tll' th an h ly,

c1jnh

.

n h u o n q ban tai san co dinh la phan c h e n h 1$ch g i O, a khoan thu tll' viec t h a n h ly,

n h ll' Q' n g ban tai san co d i n h cao h on gi a trj con lc;3i c u a tal san co d i n h , bat dong san dau tu va chi p h f
thanh ly.

4.18.

cac

khoan giam tn'r d o a n h thu

Cac khoan g i a m trll' do an h thu la h a n g ban bi tra l a i .

Cac

khoan

chinh

giam

trll'

doanh

q iarn d o a n h thu

cua

thu

ph at

sinh

ky phat s i n h ;

cunq

ky tieu

th u

Cac khoan g i a m

san

p h a rn ,

trll' d o a n h thu

hang

h6a

di c h

phat s i n h vao

Vl,J

dU'Q'C dieu

ky sau

n h ll' n g

truoc thoi diem phat h a n h bao cao tai c h i n h th] dU'Q'C dieu chinh g i a m d o a n h thu CUa ky 1 $ p bao cao;
Cac khoan g i a m trCr doanh thu

phat s i n h vao ky s au va sau th&i diem phat h a n h bao cao tai c h i n h thl

dll'Q'C dieu chinh g i a m doan h thu cua ky phat s i n h khoan g i a m trll'.

15

,'


C O N G TY CO PHAN MAY PHU'O'NG O O N G
Oja ch]: So 934, 8U'ang Q u a n g T r u n g ,

BAO CAO-TAI C H I N H

Phll'ang 8 ,

Q u $ n Go Vap, TP. H6 C h i M i n h .

Cho n a rn tai c h f n h ket thuc ngay 3 1 / 1 2 / 2 0 1 6

THUYET M I N H BAO cAo TAI C H I N H (TIEP THEO)

4.19.

Gia vim h a n g ban

Gia von

hang

ban va c u n g cap dich Vl,J

la tong chi p h i phat s i n h cua t h a n h

p h a rn ,

hang

h6a,

dich V l,J ,

bat dong san dau tlJ' ban ra trong ky theo n q u y e n t�c p h u hop v&i d o a n h t h u . Cao khoan chi p h i VU'Q't
tren rmrc b ] n h thlJ'ang CUa h a n g ton kho dlJ'Q'C g h i n h a n n g a y VaO g i a VOn h a n g b a n .

4.20.

Chi p h i tai c h i n h

C h i p h f tai c h i n h p h a n a n h n h CJ' n g khoan c h i p h f phat s i n h trong ky c h u yeu bao g6m c h i p h i di vay von
k h o a n lo phat s i n h k h i ban nqoai t$ va lo ty g i a hoi deal.

4.21.

C h i phi ban hang va c h i p h i q u a n

Chi

phf

ban

hang

C u n g Cap d j c h V l,J ,

phan

anh

ly

cac c h i

doanh nghi�p

p h i thuc te

bao g6m cac chi p h f chao

phat s i n h

hang,

trong

g i 6'i thleu

q u a trlnh

San

p h a rn ,

ban

san

p h a rn ,

q u a n g Cao san

hang

p h a rn ,

h6a,
d6ng

g 6 i , van c h u y e n .

C h i p h i q u a n ly d o a n h n q h i e p p h a n a n h cac c h i p h f q u a n ly c h u n � cua d o a n h n g h i $ p

gbm cac c h i p h i

ve IU'ang n h a n v i e n bo p h a n q u a n ly d o a n h n g h i $ p (tien I U' a n g , tien c o n q , cac khoan p h u cap, . . . ) ;
hiem xa

hoi,

bao

h ie m y te,

kinh

p h f cong

doan,

bao

h ie m that n q h i e p cua

nhan

vien

quan

bao

ly d o a n h

n g h i $ p ; c h i p h f vat l i $ u van p h o n q , cong Cl,J lao d o n g , khau hao TSC8 d u n g cho q u a n ly doanh n g h i $ p ;
tien thue dat, thue man bai;

khoan lap d i,!' p h o n q p h a i thu kh6 doi; dich Vl,J m u a ngoai (di$n, nlJ'6'C, di$n

�

-,.

thoai, fax, bao h i e m tai s a n , chay no . . . ) ; c h i p h f b�ng tien khac (tiep k h a c h , hQi n g h j khach h a n g ) .

4.22.

/

Thu�

Thue thu nh�p doanh nghi�p

�

Chi phf thu� thu nMp doanh nghi�p (TNDN) hi�n benh

�
Chi

p h f thue T N D N

hien

h a n h dlJ'Q'C xac dinh tren CO'

so thu n h a p t f n h t h u e va t h u e suat thue T N D N

trong n a m h i$ n h a n h la 2 0 % .

�(--�
•

Thue gia tri gia tang

�

1

Thue g i a tr] g i a tang cua cac hang h6a va d j c h Vl,J do Cong ty c u n g cap dlJ'Q'C t f n h theo cac rnuc t h u e

nhu sau:

�

•

Doanh t h u xuat k h a u :

•

D o a n h thu ban trong nuoc:

•

Djch vu cho thue:

•

Cac d i c h vu khac:

0%
10%
10%
10%

Cac /o�i thue khac

Ap d 1,J n g theo cac luat t h u e h i e n h a n h ta: Viet N a m .

Cac bao cao t h u e cua Cong ty se c h i u SI,/' kiem tra cua CO' q u a n t h u e .

Do vi$c ap d l,J n g lu$t va cac quy

djnh Ve thue doi v&i n h i e u loc;1i g i a o djch khac n h a u c6 the dlJ'Q'C g i a i thfch theo n h i e u each khac n h a u ,
dan den so t h u e dlJ'Q'C trinh bay tren bao cao tai c h i n h c6 the bj thay doi theo quyet d j n h cuoi cung cua
CO' q u a n thue.

4.23.

Lai cO' ban tren cl> p h i � u

Lai CO' ban tren co p h i e u dlJ'Q'C t f n h
khen thU'&ng,

phuc

IQ'i

c h o tong

so

b�ng each c h i a IQ'i n h u i;l n sau t h u e cua Cong ty sau
blnh

quan

so co

phieu

pho thong

IU'u

hanh

trong

k h i trich q u y

ky,

kh6ng

bao

g6m so co p h i e u dlJ'Q'C C o n g ty m u a IG'li va g i CJ' lam co p h i e u ngan q u y .

16


CONG TY C6 PHAN MAY PHU'O'NG DONG
Dia chi: So 934, DU'&ng Q u a n g Trung,
Q u $ n Go Vap, T P .

P h U' & n g 8,

BAO cAo TAI C H i N H

H6 C h i M i n h .

C h o n a rn tai c h f n h ket thuc n g a y 3 1 / 1 2 / 2 0 1 6

THUYET M I N H BAO cAo TAI C H i N H (TIEP THEO)

4.24.

Lai suy g i a m tren c6 p h i � u

Lai suy g i a m tren co p hieu OU'Q'C t i n h b � n g each c h i a IQ'i n h u a n sau thue cua Cong ty sau k h i trfch quy

khen t h U' 6' n g ,

p h u c IQ'i cho tong so b l n h q u a n so co p h i e u p h o thong IU'U

p h l e u pho thong dl,J' kien OU'Q'C phat h a n h t h e m , k h o n g

h a n h trong

ky va tong so co

bao g 6 m so co ph i e u OU'Q'C Cong ty m u a lai va

g i Cr lam co p h i e u n g a n q u y .

5.

T H O N G TIN 86 S U N G C H O cAc KHOAN M l.J C TRINH BAY TREN BANG CAN 061 KE TOAN

5.1.

Ti�n va cac khoan tU'O'ng dU'O'ng ti�n

Tien mat

5.2.

Ttingay

Ttingay

31/12/2016

01/01/2016

VND

VND

628.061.763

380.451.771

Tien glJ'i nqan h a n g k h o n q ky h a n

41.980.608.755

41.888.502.155

C9ng

42.608.670.518

42.268.953.926

Cac khoan dftu tU' tai c h i n h

Dau tu na rn g i Cr den nqay dao h a n la khoan tien g lJ' i c6 ky h a n tren 3 thang tc;1i n g a n h a n g voi lai suat
4.8%/nam.

Dau tu g 6 p von vao don vi khac OU'Q'C c h i tiet n h u' s a u :

Tti ngay 3 1 / 1 2 / 2 0 1 6

Tti ngay 0 1 / 0 1 / 2 0 1 6

VND

VND

Gia goc

Gia tri

Dl,J'

hop ly

phong

Gia goc

Gia tr]

Dl,J'

hop ly

phong
:)

�·
Cong ty Co p h a n

"

3.480.000.000

3.480.000.000

1,1

Det may Lien

Phuonq

.:u

Tal n q a y bao cao,

C o n g ty chua xac dinh OU'Q'C g i a tri

hop ly c u a cac khoan aau tU' vao Cong ty Co

phan Det may Lien Phu o nq ae thuyet m i n h trong bao cao tai c h f n h do khong co g i a n i e rn yet tren th]
trui&ng

va

Chuan

mire

Ke

toan

Viet

Nam,

Che

ao

Ke

toan

Doanh

nghiep

Viet

Nam

hien

khong

c6

hU'6'ng d a n ve each t i n h g i a tri hop ly SU' di.mg cac ky thuat dinh g i a . G i a tri hop ly cua cac cong Cl,J tai
c h f n h nay c6 the khac voi g i a tr] g h i

SO.

(Xem ti/Jp trang sau)

17


CONG TY CO PHAN MAY PHU'O'NG E>O NG
Bia chi: So 934, 8U'ang Q u a n g T r u n g ,

BAO cAo TAI C H i N H

P h u o n q 8,

O u a n Go Vap, TP. Ho C h i M i n h .

C h o narn tai c h f n h ket t h u c ngay 3 1 / 1 2 / 2 0 1 6

THUY�T M I N H BAO cAo TAI C H i N H ( Tl � P T H E O )

5.3.

P h a i thu ngin han cua khach hang

T�ingay

T�ingay

31/12/2016

01/01/2016

VND

VND

7.554.396.106

8. 035. 006. 762

55.075.710.198

35.781.293.124

10.730.099.320

3.806.336.436

8 . 7 5 6 . 2 8 4 . 720

10.240.160.601

73.641.328

68.767.580

82.190.131.672

64.394.712.289

P h a i thu tll' khach h a n g :
Best Start International Limited

5.177.639.010

Canda International G m b h & C o . O h g (C&A)
Desipro Pte , Ltd

1.285.508.776

Lucretia Apparel I n d u s t r i e s Ltd
Motives Far East Ltd
Gae khach h a n g khac
P h a i thu khach h a n g la cac ben c6 l i e n q u a n - Xem them

rnuc 8

C9ng

5.4.

H a n g t6n kho

-�

��9-T�i ngay 3 1 / 1 2 / 2 0 1 6

T�i ngay 0 1 / 0 1 / 2 0 1 6

V ND

VND

,

T

H
Gia goc

Dl,I' p h o n q

Gia goc

Dl,I' phonq

HL
f

Hang dang di tren dU'6'ng
Nguyen l i e u , vat l i $ u
Cong c u , d 1,J n g cu
C h i p h l san xuat k i n h

2.789.964.561

12.614.036.143
592.270.947
16.961.060.311

1.078.828.605
18.854.077.077
139.919.188
1 8 . 3 5 5 . 5 2 7 .205

d o a n h d& d a n g
T h a n h pharn
Hang h6a
Hang g ll' i ban

C9ng

2.041.391.951
30.635.208
1.322.517.788

36.351.876.909

3 . 4 8 1 . 768.268
34.263.776
665.631.207

42.610.015.326

(Xem tiJp trang sau)

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C O N G TY CO PHAN MAY P H U' O' N G O O N G

Dia chi: So 934, DLI'cmg Q u a n g T r u n g , PhU'cmg 8 ,
Ouan Go Vap, TP.

Ho

BAO cAo TAI C H i N H

Chi M i n h .

Cho narn tai c h f n h ket thuc ngay 3 1 / 1 2 / 2 0 1 6

THUYET M I N H BAO cAo TAI C H i N H (TIEP THEO)

5.7.

Tang, g i a m bit d(mg san d�u tU'

Bat dong san dau tu cho t h u e :

Nha

Khoan rnuc

VND

Nguyen g i a :
Tc;1i ngay 0 1 1 0 1 1 2 0 1 6
Tang trong narn

14.968.192.509

T�i ngay 3 1 / 1 2 / 2 0 1 6

14.968.192.509

Gia tr! hao man IOy ke:
Tc;1i nqay 0 1 1 0 1 1 2 0 1 6
Tang trong narn

9.023.054.912

T�i ngay 3 1 / 1 2 / 2 0 1 6

9.023.054.912

Gia tr! con iai:
Tc;1i nqay 0 1 1 0 1 1 2 0 1 6

5 . 9 4 5 . 1 3 7 .597

T�i ngay 3 1 1 1 2 1 2 0 1 6

5.8.

C h i p h i tra trU'O'C

T�ingay

T�ingay

31/12/2016

01/01/2016

VND

VND

182.576.904

340.433.315

,;6

Ng�n han:
Cong Cl,J, d u n q Cl,J, bao bl xuat d u n g

30.088.754

63.136.767

18.352.519.038

18.236.849.108

Chi p h l sua chCl'a
Cac khoan khac (*)

. T.f

18.565.184.696

Cc)ng

18.640.419.190

T�ingay

T�ingay

31/12/2016

01/01/2016

VND

VND

Cong C l,J , d l,J n g C l,J , bao bl xuat d u n g

1.861.731.205

3.000.671.966

C h i phf SLl'a chCl'a tai san va thiet ke, xay d1,mg

1.299.550.826

1 . 732.058.275

263.925.666

164.097.666

3.425.207 .697

4 . 8 9 6 . 8 2 7 .907

Dai h a n :

Cac khoan khac

C c) n g

(*) Trong d6 c6 cac khoan

nhan

vao

ket qua

kinh

chi p h l heat dong san xuat kinh d o a n h narn 2 0 1 3 va 2 0 1 4 c h u a dU'Q'C g h i

doanh

cac

narn

tU'ang

(mg

v&i

so

tien

Ian

IU'Q't

la

12.800.000.000

VND va

5.400.000.000 VND.

21

=


C O N G TY CO PHAN MAY PHU'O'NG D O N G
Dia ch]: So 934, DLYong Q u a n g T r u n g ,

PhLYong 8 ,

BAO cAo TAI C H i N H

Ouan Go Vap, TP. Ho C h i M i n h .

Cho n a rn tai c h i n h kE§t thuc ngay 3 1 / 1 2 / 2 0 1 6

THUYET M I N H BAO cAo TAI C H i N H ( T I E P T H E O )

5.9.

Phal tra ngU'6'i ban n g � n h a n

T�i ngay 3 1 / 1 2 / 2 0 1 6

T�i ngay 0 1 1 0 1 1 2 0 1 6

VND

VND
So c6 kha n a n g

So c6 kha n a n g
Gia tri

tra no

Gia tri

tra no

3.101.921.565

3.101.921.565

3.171.952.482

3.171.952.482

4.608.943.200

4.608.943.200

4.954.400

4.954.400

P h a i tra cho ngLYoi
ban:
Cong ty T N H H
YKK Viet N a m
Nataka
Corporate
Private Limited
H u g e Rock

6.696.393.220

6.696.393.220

·-:::::
\

.

Textile C o . ,

Ltd

P h a i tra cho

20.651.217.946

20.651.217.946

19.472.154.513

19.472.154.513
;N

cac doi tU'Q'ng
il

khac
(\)

P h a i tra cho cac

1.325.314.408

1.325.314.408

ben l i e n q u a n -

.,'fl

Xem them rn u c 8
..:::;

C9ng

30.449.532.731

30.449.532.731

28.583.319.003

28.583.319.003

(Xem ti�p trang sau)

:-1

22