PDC Báo cáo tài chính Quý 2 2017

CONG TY CO PHAN DU LlCH DAu KHI PHlfdNG DONG

r

r

"

r

BAO ·CAO TAl CHINH
f)~n 30/06/2017
(Trurrc ki~m toan)
.:.
.:.
.:.
.:.

Bang din d6i kS toan
Be kSt qua hoat dong kinh doanh
Bao cao luu chuyen tiSn t~
Ban thuyet minh bao cao tai chinh

Vinh, thang 7 nam 2017

Mftu
M~u
Mftu
Mftu

s6 B-011DN

s6 B-021DN
s6 B 03IDN
s6 B 09- DN


CONG TY CO PHAN
DU LJCH DAu KHI PHU'ONG DONG

C(>NG HoA XA H(>I CHU NGHiA VI"E:TNAM

DQcl~p - T., do - Hanh plnic

S6: 1Sh/PTC-TCKT
VIv: Giai trinh chenh lech tren 10% loi nhuan

sau thue tai Baa cao tai chinh

Tp. Vinh, ngay 05 thang 07 ndm 2017

Quy 2 nam 2017 so voi quy 2 narn 2016

Kinh gui:

- Uy ban Chung khoan Nha mroc
- So' Giao dich Chung Khoan Ha N9i

Lien quan d~n k~t qua loi nhuan sau thue tai Bao cao tai chinh guy 2 nam 20 I 7
(dat 854.641.025 d6ng) so voi guy 2 narn 2016 (dat 1.000.446.173 d6ng) bien dong giam
tren 10%, Cong ty C6 phan Du lich D~u khi Phuong Dong xin giai trinh nhir sau:

- Quy 2 nam 20 I 7, doanh thu giarn so vei guy 2 nam 2016 la 11.59 %( nrong irng
giam 1.539.006.387 d6ng).
- Quy 2 nam 2017, chi phi quan ly doanh nghiep tang 13,85%~o( tirong irng tang

764.895.756 d6ng) so voi guy 2 nam 2016.
- Tuy nhien, guy 2 nam 2017, gia von hang ban so voi guy 2 nam 2016 giarn
29,36% ( tirong irng giam chi phi 1.981.565.250 d6ng).
Tir cac nguyen nhan tren d~n d~n loi nhuat cua Cong ty PTC guy 2 narn 2017 giam
tren 10% so voi guy 2 nam 2016 .:
Cong ty C6 phan Du lich D~u khi Phuong Dong xin giai trinh d~ Uy ban Chung
khoan Nha mroc, Sa Giao dich Chung khoan Ha N9i va cac c6 dong cua Cong ty diroc
bi~t.
Triin trong.z.
Noi nhijn:
- Nhir tren;
- Website PTC (d~ dang tin);
- Luu: VT, TCKT, KLQ .

•


Cdng ty CP Du lich D~u khi Phuong Dong
sf> 218 - Le Duk - Tp Vinh - Nghe An

s8 BO I-DN

M§u

(Ban hanh theo TT 56 200/2014/ TT-BTC
gay 22/12/2014 cua BQ Tai chinh)

BANG CAN DOl KE ToAN
Tc;zingay 30 thang 06 nam 2017

TA.ISAN

1
TAl
sAN
A100=110+120+130+140+150)

NGA.N

Mil

Thuyet

so

minh

2

3

se cu6i ky
30/0612017
38,396,381,662

I. Ti~n va cac khoan nrong duong ti~n

110

14,749,626,368

(

I.Ti~n

III

2.Cac khoan nrong duong tien

112

II.Cac khoan d§u tir tai chinh ng~n han

120

l.Chtmg khoan kinh doanh

121

2.DIJ phong giam gia chung khoan kinh doanh(*)(2)

122

3. Dilu nr nam gift d~n ngay dao han

123

Hl.Cac khoan phai thu ng~n han

130

22,805,448,165

l.Phai thu khach hang

131

23,245,474,199

2:Jra tnroc cho ngiroi ban

132

27,406,133,495

3.Phai thu nQi bQ ngan han

133

V.OI

01/0112017
4

100

lI4N

s6 d§U nam

39,286,179,239
25,976,921,030
6,504,170,030
19,472,751,000

9,446,875,368
5,302,751,000

4.Phai thu thee tien dQ ke hoach h9'P dong xay dung

134

5. Phai thu v~ cho yay ngan han

135

6.Cac khoan phai thu ng~ han khac

136

7.DV phong phai thu ngan han kh6 doi(*)

137

8. Hi san thieu cho xli Iy

J39

IV. Hang tan kho

140

l.Hang ton kho

141

2. Dir phong giarn gia hang t6n kho(*)

149

V. Hi san ng~n han khac

150

107,234,064

l.Chi phi tra truce ngan han

151

107,234,064

2.Thu~ GTGT diroc khftu tnr

152

3. Thu~ va cac khoan khac phai thu Nha mroc

153

4. Giao dich mua ban lai trai phieu chinh phu

154

5. Hi san ngan han khac

155

B- TAl SAN nA.I H~N (200=210+220+240+250+260)

200

l-Cac khoan phai thu dal han

210

I. Phai thu dai han cua khach hang

211

2. Tra truce cho nguoi ban dai han

212

3. Kinh doanh 6 don vi tnrc thuoc

213

4. Phai thu n(>ib(>dai han

214

5. Phai thu ve cho yay dai han

215

-

-

V.02

12,316,969,286
20,081,857,579
27,286,780,410

.
V.03

17,950,674,727
(45,796,814,256)

10,745,145,553
(45,796,814,256)

(20,000)

734,073,065
V.04

734,073,065

948,618,831
948,618,831
43,670,092
43,670,092

V.05

149,524,690,162
500,000,000

153,039,495,265
500,000,000

500,000,000

500,000,000

V.06
V.07

6. Phai thu dai han khac
7. OIJ phong phai thu dai han kh6 doi (*)

219

II. Hi san c6 djnh

220

I. Hi san c6 dinh htru hinh

221

- Nguyen gia

222

204,295,259,632

- Gia tri hao mon lily ke ( *)

223

(68,923,984,366)

135,371,275,266
V.08

135,371,275,266

137,998,887,743
137,998,887,743 202,861,040,870
(64,862,153,127)

TAl SAN

Mii

~

Thuy~t

se eu6i ky

se

dAu nam

so

minh

2

3

2. Hi san co dinh thue tai chinh

224

V.09

-

-

-

225
V.I0

-

-

1
guyen gia

- Gia tri hao mon luy k~ (*)

226

3. Hi san co dinh vo hinh

227

01/0112017

30/06/2017

4

- Nguyen gia

228

442,380,500

- Gia tri hao mon luy k~ (*)

229

(442,380,500)

III. BAt dQng san dAu nr

230

- Nguyen gia

231

- Gia tri hao mon luy k~ (*)

232

IV. Hi san dO' dang dai han

240

do dang dai han
do dang

442,380,500

(442,380,500)

-

V.12

365,043,484

323,775,084

1. Chi phi san xuat, kinh doanh

241

2. Chi phi xay dung co ban

242

365,043,484

250

12,172,670,000

12,172,670,000

12,172,670,000

12,172,670,000

1,115,701,412

2,044,162,438

1,115,701,412

2,044,162,438

IV. Cac khoan dAu nr tai ehinh dai han
1. D~u nr vao cong ty con

251

2. D~u nr vao cong ty lien k~t, lien doanh

252

3. Dau nr khac vao dun vi khac

253

4. DI,Tphong d~u nr tai chinh dai han

254

5. D~u nr nam giu d~n ngay dao han

255

V.13

V. Hi san dai han khac

260

1: Chi phi tra tnroc dai han

261

V.14

2. Hi san thus thu nhap hoan lai

262

V.21

3. Thier bi, v~t nr, phu tung thay the dai han

263

4. Hi san dai han khac

268

5. Loi th~ thuong mai

269

TONG CQNG T AI SA,N(270=100+200)

323,775,084

.

270

187,921,071,824

192,325,674,504

41,775,797,786

50,378,592,368

I. Nil ngAn han

300
310

17,681,647,434

26,284,442,016

1. Phai tra nguoi ban ngan han

311

6,426,602,151

NGUONVON
C- NO PHA,I TRA,(300=310+330)

2. Ngiroi mua tra ti~n tnroc ngan han

312

3. Thue va cac khoan phai n9P NM nuoc

313

4 ..Phai tra ngiroi lao d9ng

314

5. Chi ph! phai tra ng~n han

315

6. Phai tra n9i b9 ngan han

316

7. Phai tra thee ti~n d9 k~ hoach hop d6ng xay dung

317

8. Doanh thu chua thuc hien ng~n han

318

9. Cac khoan phai tra, phai n9P ngan han khac

319

10. Vay va no thue tai chinh

320

11. DI,Tphong phai tra ngan han

321

12. Quy khen thuong phuc loi

322

13. Quy blnh 6n gia

323

14. Giao djch mua ban lai trai phieu chinh phu

324

II. Nil dai han

330

1. Phai tra dai han nguoi ban

331

2. Ngiroi mua tra ti~n truce dai han

332

3. Phai tra n9i b9 ve von kinh doanh

333

7,512,358,555
V.16

1,321,315,433
1,256,217,104

V.17

67,576,510

177,957,458
V.18

7,053,362,972
7,623,669,636
1,132,177,816
1,277,407,097
278,896,807

891,695,223

212,702,909
678,299,779
8,000,000,000

27,925,000

27,925,000

24,094,150,352

24,094,150,352

24,094,150,352

24,094,150,352


TAl SAN

Thuyet

Mil
J.

so

minh

2

3

4. Phai tra dai han nQi bQ

334

V.19

5. Doanh thu chua thuc hien dai han

335

6. PMi tra dai han khac

336

V.20

7. Vay va no thue tai chlnh dai han

337

V.21

8. Trai phieu chuyen ddi

338

9. Thu~ thu nhap hoan lai phai tra

339

10. Du phong phai tra dai han

340

11. Quy phat trien khoa h9C cong nghe

341

1

B-VON

can

SO

Hiru (400=410+430)

sa htru

- ce phieu ph6 thong

co quyen bieu quyet

146,145,274,038
150,000,000,000

150,000,000,000

411a

150,000,000,000

150,000,000,000

2.Th~ng du v5n cd phftn

412

22,819,81] ,566

22,819,811,566

413

sa hiru

414

5. C6 phieu quy (*)

415

6. Chenh I~ch danh gia lai tai san

416

7. Chenh I~ch tY gia h6i doai

417

8. Quy dftu tu phat tri~n

418

9. Quy h6 tro s~p xep doanh nghiep

419

sa hfru

420

10. Quy khac thuoc van chu

4

411
411b

3. Quyen chon chuyen d6i trai phieu

0110112017

141,947,082,136
141,947,082,136

- Co phieu uu dai

4. Van khac cua chu

narn

146,145,274,038

V.22

410

1. V 5n dftu tu cua chu

30/06/2017

se dftu

.•...

400

I. V6n chu so' hfru

s6 cu6i ky

,

116,593,948

116,593,948

11. LQ'inhuan sau thue chua phan phoi

421

(26,791,131,476)

(30,989,323,378)

- LQ'inhuan chua pharr phoi d~n cu6i Icy rnroc

421a

(30,989,3-23,378)

(35,916,158,456)

- LQ'inhuan chua pharr phoi Icy nay

421b

4,198,191,902

4,926,835,078

12. Nguen v6n dftu tu XDCB

422

13. LQ'iich c6 dong khong kiem scat

429

II. Ngu6n kinh phi va quy khac

430

1. Nguon kinh phi

431

2. Ngudn kinh phi da hlnh thanh TSCf)

432

TONG CONG NGUON VON (440=300+400)

L~p bi~u

V.23
187,921,071,824

440

Truong phong TCKT

(Ky, ho ten)

guy~n Thi Thuy

-

(Ky.ho ten)

ga

guy~n Th] Thuy

ga

192,325,674,504


CO G TY CP DU qCH DA KHi PH 0218 (flfo-ng Le Du§n, P. Truong Thi, TP. Vinh,
ghe An

BAo cAo

KtT

QuA HO~ T DONG SAN XUAT KlNH DO

NH

Quy 2 nam 2017

Chi tieu

Mil sO

ilm truec
1
1. Doanh thu ban hane: va cune: dp

dich vu

2. Cac khoan giam tnr doanh thu
3. Doanh thu thuan ve B~e/e

2

3

01

VI.25

Lily ke tir (fdu narn (fen euOi quy nay

Quy IIJ2017

Thuyet
minh

Ni!m (mac

am nay

Ni!m nay

-11,7-42094,464

26,128,717,839

26,813,503,860

11,742,094,464

26,128,717,839

26,813,503,860

6,749,920,019

4,768,354,769

13,534,812,387

11,417,521,237

6,531,180,833

6,973,739,695

12,593,905,452

15,395,982,623

13,281,100,852

02
DV (l0=01-Q<

10

4. Gis vOn hang ban

II

5. LQ'i nhuin

20

e:op v€ BH va c/c DV (20=10-11

-

-I-

VI.27

- 13,281,100,852

--

6. Doanh thu heat dong tai chinh

21

VI.26

527,956,150

301,268,502

645,684,129

524,621,630

7 Chi phi tai chinh

22

VI.28

74,762,250

2,056,880

143,824,750

47,061,780

- Trone: do: Chi phi liii yay

23

74,750,000

8. Chi phi ban hang

24

114,278,373

120,788,246

9. Chi phi quan Iy doanh nghiep

25

5,522,914,119

6,287,809,876

10. LQ'i nhu(\n thuftn tir hoat done: kinh doanl

30

1,347,182,241

864,353,195

.

143,812,500
340,236,683

369,087,634

11,635,038,160

10,494,163,044

1,120,489,988

5,010,291,795

-

,

{ 30= 20+ (21-22) - (24+25) }
II. Thu nh~p khac

31

234,391,954

251,357,546

582,652,067

384,60 I ,200

12. Chi phi khac

32

298,950,896

20,017,119

640,136,425

147,153,117

13 Loi nhuan khac (40=31-32)

40

-64,558,942

231,340,427

-57,484,358

237,448,083

50

1,282,623,299

1,095,693,622

1,063,005,630

5,247,739,878

282,177,126

241,052,597

233,861,239

1,049,547,976

1 000,446 173

854641,025

14. T6ng 10'i nhu~n k~ roan truce

thu~ (50=3(

15. Chi phi thue TNDN hien hanh

51

V 1.30

16. Chi phi thue TNDN hoan lai

52

V 1.30

17. LQ'i nhutln sau thue thu nMp DN (60=50-~

60

18. Litl

CCJ

ban tren

cO phieu

(*)

- - 829,144,391
-'--- -

70

Vinh, ngay 30 thang 06 nam 2017

7loL~p bi~u

Nguy~n Th] Thuy Nga

;;J;-

Truong phong TCKT

Nguy~n Thi Thuy Nga

4,198,191,902


CO G TY CO pHAN DU LlCH DAu KHi PHVONG DONG

sa 218 Quang

Le Duan, P. Truong Thi, TP. Vinh, Nghe An
BAo cAo t.tru CHUYE TIE
Quy 2 Dam 2017

T~

Don vi tlnh: t16ng
Luy k€ tu- d~u Dam d€n cuAi nam
Chi tieu

Ma sA

Thuyet

0110112016d€n

0110112017 d€n

minh

30/06/2016

30/06/2017

1

2

4

3

5

I. LU1lchuyen ti~n tu- hoat dQng kinh doanh

1. L{Yinhuiin truirc thui
2. Di€u chlnb cho cae khodn
- KhAuhao tai san c6 dinh
-- Cac khoan dl,Cphong
- Lai, 16chenh lech tY gia h6i doai chua thuc hi~n- Lai, 16tir heat dQng dAunr
_.'- Chi phi lai yay
- Cac khoan aiSu chinh khac

01

-- --

3. LQi nhuan tit· hoat donI!:kinh doanh trutrc thay dAi vAn luu dQng
- Tang giarn cac khoan phai thu
- Tang giarn hang t6n kho
----- Tang giarn cac khoan phai tra (Ko k~ lai yay phai tra, thue TN doanh

nghiep phai nQ~
__
- - --- Tang giam chi phi tra truce
- Tang giam chirng khoan kinh doanh
- Ti€n lai yay aa tra
- Thue thu nhap doanh nghiep aa nop
- Ti~n thu khac tu hoat dQng kinh doanh
- Ti~n chi khac nr hoat aQng kinh doanh
- -Luu chuyln ti€n thuan tit hoat tl~ng kinh doanh--

-

02
03
--04
05
06
07

--

-

-

-

4,6502.47,02~

1,719,234,805

-

-

I-

11
12
13
14
15
16
17
20

-

f--

-

-

1,685,953,480
143,812,500

9,418,808,113
(10,396,296,827)
214,545,766 ___

--

4,612,006,415
(1,989,575,613)
129,338,961

(849,342,112)
864,897,054
0
(45,000,000)-'(803,000,446)

(321,997,052)
1,368,754,293
(143,812,500)
(233,861,239)
(9,784,770,450)

--

-

-

Il. Lu'U chuy~n tiSn tit· boat dQng d~u tU'
I. Ti~n chi d~ mua sam, xay dung TSCD va cac tai sa~dai han khac
21
2. Ti~n thu tir thanh ly, nhuong ban TSCD va cac tai san dai han khac
22
3. Ti~n chi cho yay, mua cac cong cu no cua don vi khac
23

24
4. Ti~n thu h6i cho yay, ban cac cong cu ~9' cua don vi khac
5. C6 tire nh~n duoc
25
I-- 6. Thu h6i ti€n giri co ky han
26
7. Tien thu h6i dAutu gap v6n vao don vi khac
27
8. Tien thu lai cho yay, c6 nrc va 19'inhuan ducc chia
28
Lu'U chuySn tiSn thuAD tir hoat dQng dh nr
30

1,063,005,630

(524,478,790)
45,000,000

08
0910

-

5,247,739,878

-

(1,595,388,452)

(6,363,917,185)

'\

-

-

)

(2,156,385,000)
223,407,672

-

-

-

--

---

645,684,129
---869,091,801

524,478,790
(1,631,906,210)

III. LU'UchuySn ti~n tir hoat dQng tai chinh

I. Ti€n thu tir phat hanh co phieu, nhan v6n gap cua chu sa hiru
2. Tien chi tra yon gap cho cac chu sa hiru, mua ll;lico phi~u cua doanh
nghiep da phat hanh
3. Tien yay ng~n han, dai han nh~n duoc
4. Ti€n chi tra no g6c yay
5. Tien tra nQ'thue tai chinh
6. C6 nrc, 19'inhuan dil tra cho chu sa hiru
7. Chi tieu quy phuc lei
Lu'U chuySn ti~n thu~n tit· hoat di)nl!:tai chinh

31
32
33
34
35
36
37
40

l

P

-

-

-

(8,000,000,000)

-

(8,000,000,000)

-


-

--

-

Luu chuy~n ti~n thu~n trong nam (50=20+30+40 )
--

Ti~n va cac khoan tuong (JU'O'Ilgti~n (J~u narn

--

(11,227,294,662)

50

---

-

-

25,976,921,030

60
I-

Anh huang cua thay d6i ty gia h5i doai quy d6i ngo~i t~

-

Ti~n va cac khoan tuoug dirong ti~n cu6i nam ( 70=50+60+61)

gU'()'i I~p

Truong

phOng

61
70

TCKT

vLr
Nguy~n Thj Thuy Nga

--

-

Nguy~n Thj Thuy Nga

(5,494,825,384)
-

-

15,612,773,714
-

-

-

14,749,626,368

10,117,948,330


CONG TV CO PHAN OU L!CH oAu KHi PHUUNG DONG

MAu.6
Ban hanh kern theo TT 56 20012014rrT-BTC

So 218 ducng Le Dujn, P Truong Thi, TP Vinh, Nghe An

B 09 - ON
ngay 2211212014 cua BTC}

THUYtT MINH BAo cAo TAl cBiNH

Quy 2 nin

1- Dte di~m ho,t
I Hinh thire

dling eus doanh nghi~p:

sO heu vdn

C6 phAn

2 Linh VIle kinh doanh
3

ky sen

Khach san • Nha hang.

kinh doanh

'ganh nghe

4 Chu

2017

XU!t,

Khsch

te . Thuang

mei

san - Nha hang - Lii hanh Qu6e t~ - Thucmg mai

thong thcong

kinh doanh

Lii hanh Quoc

12 thang

5 Dtc (jiem hoar dong cue doanh nghiep trong nam {Iii chinh co anh huang dSn bee cao tai chlnh
6 Clu true doanh nghiep

- Danh sach cac cong ty con,
- Danh sach cae cong ty lien doenh, lien ket,
- Danh sach cac dcm vi true thuoc khcng e6 tu each phap nhan hach roan phu thuoc:
7 Tuyen b6 ve kha nang so sanh thong tin tren Bao cao uti chlnh

tt sir dung

Il . Ky ki toano dan vi li~n

'ien do k~ toan (bAt diu tv 01-01 d~

cs phin

Du ljch Diu khi Phucmg Dong - Khach san Phucmg Dong

ki roan

trong

2 Don vi ticn tS su dung trcng k€ toan

Chi nhanh Cong ty

C6 kha nAng so sanh

31112)
VN£)

m. ChuAn m\fC va Chi dQ k~ toan ap dyng
1

ChS dong ke roan ap dung

Theo TT 20012014/QD

2 Tuyen bo ve viec tUlln thu ChuM
3 Hmh thuc k~ roan ap dung

m\1C ke toan & Che do

- BTC ngay 2211212014 cua Bo trucng BTC

ke roan Thea cec chuaann

rmrc k~ roan Viet Nam

Hinh rhtrc ke toan may tren nguyen tAc cua lunh thuc Nhat ky chung

IV. CAe ehinh sAeh kS tcao ap dung
I Nguyen tic chuyen d6i Bac ceo tai ehinh lijp bang ngoai te sang D6ng Viet Nam' Theo Chuong
2 Cec

10f.1ty gia hoi doai ap dung trong ke roan

3 Nguyen lac

tIp

4 Nguyen

ke roan

tAc

Di.u tu vao cong

dung cae

C1,l

Ty

III cua TT 200/2014/QD

- BTC ngay 22112/2014

cua Bo truong BTC

giB. giao djch thuc te va ty gia ghi so ke roan

khoan uJn \>0va cac khoon tuong durmg

l1€n:

Gtn nhqn

theo

thr,rcIe phat smh va s6 du thr,rcco

l{ll

quy

va tai khoan

ngan hang.

cac khoan dAu nr tai chinh

von cua don vi khac

Theo

nguyen tAc giB. goc

5 Nguyen ue ke roan nc phai thu Theo dOi chi tiet theo nmg doi nrong khach hang, chia thm gian no ngjn h.n hay dai hen, ap dung chmh sacb trich lap du ph6ng
TT sO 228'2009rrT-BTC
ban henb ngay 0711212009

,(

6 Nguyen tAc ghi nhi.n hang tOn kho

c

dm kho theo Theo gia tri thuc te

• Nguyen

tic ghi nhan hang

• Phuong

phap tmh gla trl hang t5n kho. Gia thuc tS blnh quan gia quyen

- Phuong phtip hosch tcan hang t6n kho Ke khai thuong
- Phucmg phtip lijp

d\f

l
II

xuyen

phcng giam gia hang t6n kho

7 Nguyen tac ghi nhjn TSCD & khAu hao TSCD va bat dong san dau nr
- Nguyen tic ghi nhij TSCD

theo quy dinh 203/2009rrT

- Phuong phap khdu hao TSCD
guyen tAc
9 Nguyen

ke toan

Ty Ie trich khAu hac theo Thong nr

dOi chi tiet theo tung d6i nrcng chi phi Ira tru6c,

phan loai ngjn han va dai han

ke toan no phei tra Thee dOi chi tiet theo k)' han phai tra. d6i tuong phai tra

11 Nguyen

tAc

12 Nguyen

lAc ghi nhjn vay va no phal lrei thue

13 Nguyen

tAc ghi nhjn v6n hoa cec khoan chi phi di vay

tal

chmh

phai tn;

guyen tac & plurong phap ghi nhgn cac khoan du phong phei tra

16 Nguyen tAc glu nl$t

daanh thu ehua thuc hien

17 Nguyen

tAc ghi nhan trai phi~u chuySn

18 Nguyen

tlc ghi nhan von chu sO huu

• Nguyen

tAc ghi

203/2009rrT

hoan lei

tAc k€ toan chi phi tn\ trvoc- Theo

14 Nguyen tAe ghi nhijn chi pht

s6

kinh doanh

10 Nguyen

15

-BTC ngay 2011 0/2009

theo phucmg phap khAu hao duong thing

cec hop dong hop tAc

tic ke roan thue TNDN

theo

dell

nhan von d4u tu cua chu sa hO'u, thing

guyen tic ghi nhan chenh lech danh gia l~i tai sin
guyen tAc ghi nhijn chenh lech ty gt'

du von

cd

phAll, von khac cue chu sa hO'u

-BTC ngay 2011 0/2009


• Nguyen tic ghi nhin 1c;rinhujn ehua phiin phdi
19

'guyen tic va phucng phap ghi nhin doanh thu
• Doanh thu ban hang
- Doanh thu cung

cap dich vu

• Doanh thu hoar dong tar ehinh
• Doanh thu hoop dang xiiy dung

Doanh thu duoc xae dinh va ghi ohi tren co sO hoan thanh khoi hrong, chat luong hang hoa, dich vu cung cAp cho khach hang chap ohin
biet di thu tien hay chua thu tlen

khong phin

20 Nguyen tAe k~ toan cae khoan giarn tni doanh thu

xac nhjn va ghi Man If,i thOi dic!m phat sinh

21 ~guyen tic k~ toan gra von hang ban ke khai thuong xuyen thee thuc
22 Nguyen tAc vi phuong phap ghi ohan chi phi

tal

chinh ke

te phlit sinh

khat thuong xuyen theo thuc te phat Sinh

23 Nguyen tAe k~ toan elu phi ban hang, chi phi quan 11'doanh nghieP

ke khai thuong

xuyen theo thuc t~ phRt sinh

guye" tAc va phuong phap ghi ohan thue thu nhip doanh nghiep hlen banh, chi phi thu~ thu nhap doanh nghiep hien hanh, chi phi thuS thu nhgp hOln h\i

24

ka teen

25 Cec nguySn tACva phuong phap
V. Thong tin bA sung cho de

khoin

khac

mlJc trinh bAy trang bang eRn

aAi

k~ toan:
(D(JTl vi tinh. VND )

OJ·

tu«

Cudi

kY

· Tlen gin ngin hang

02.

Diu nlm
324,400,050

192,697,853

· TiSn m.t

Ole khodn ILl..

IlI'lm

9,254.177,515

6.179,769,980

9,446,875,368

6,504,170,030

Diu nlm

Cu6i ky

chlnh

Gia gAc

Gia gAt

GiA trj h\TP 1y

Gia tr; h\TP 1y

DI' phong

I) Cl1trng khoan kinh doanh

- Tong gIl trl cA phi~u

81' trt tra. phibJ

· Tang

- Cac khoan

diu tv khae

• Ly do thay dAi vci nrng khoan diu rulloJi

~ Ye

stl1u(JTlg

~ Ve

811tn

cO

phieu, trai

phieu

Cu6i ky
Gi. gae
b)

Diu

tv

ram gill' dtn ngay

Diu nlm
Gia

tn ghr

Gii

Gia goe

sa

tn ghl sO

dao ban

bl) NgAn han
- Tlen gUI co ky hen

5,302,751,000

5,302,751,000

6,972,751,000

6,972,751,000

6,972,751,000

6,972,751,000

- Trai ptueu

- Cae khoen diu

1U

khac
cqng

5,302,751,000

Cudi
Gii gde
b2)

DII

• Tien

5,302,751,000

ky

Diu nAm
Gi. tM ghi stI

Gii

Gia gae

tn glu stI

tt.n

gin co ky han

- Trru phlCu

· Cae khoin dau tv khac

e) Diu tu gop vbn

VIO

dan vi khac

Diu nlm

Cubi kY
Gii gde

Du phong

Gii g6e

Gii tM hop 11'

Du phcng

GiRtri bop 1y

- Diu tv vao cOng ty eon
- Diu tu vao cOng ty lien dcanh, lien ket,

- oiu tv vao don vi khac
cqng

OJ.

PhQ; thu cu. khtlcll hang

12,172,670,000

12,172,670,000

12,172,670,000

12,172,670,000

12,172,670,000

12,172,670,000

12,172,670,000

12,172,670,000

Cuai

ky

Diu nam

a) Phii thu eua khach hang ngjn han

· Cong ty Thuong

mil

va Dich vu Dire Thujn

T

17,341,643,231

HH

• Cac khoin phii thu khaeh hang khac

6,138,584,021
cqng

23,480,227,252

17.341,643,23)
5.072.435.688

22,41',078,919


b) Khoin phii thu

khach hing dal hen

CUI

c) PM! thu CUI khich hang 18 cae ben lien quan

o.

gin hang Thuang maJ TNHH MTV Dai Duong Chi Minh Vinh
Cyng

Dau nAm

04. Qic kholin phtli tho khtic
Gia
I)

III

0\1

phong

0\1

phong

'gin han

· Ph.i..i thu

vt ro phin

hoa,

· Phai thu vt c6 tuc vi. lei nhujo dccc chia,
o

o

o

o

o

Ky

CUIJC,

399,013,013

399,013,013

Pha; thu ngua. lac dong,

kYquy,

Cho mU(7T1,
Cic khoen chi ho,
Phai thu khac

IO,346,132,S40

171551,661)14 ----~17,9S0,674,727 1

qng

_

10,745,145,553

b) Oii han
· PhAi thu ve

cd phdn

· Phii thu ve

ca nrc va loi nhugn ducc chia,

o

o

o

hoa,

Phii thu ngubi lac dong,
Ky cccc. ky qu9,

SOO,OOO,OOO

SOO,OOO,OOO

Cho mU(7T1,

o

Cac khoin chi ho,

o

Phii thu khac
, 500,000,000

Cyng

05.

Tdisan Ihil. chiYxU"lj

500,000,000

Diu ram

Cu6i ky

Gii tn

SAlu(7T1g

a) Titn.
b) Hang tAn kho,
c) TSCD,
d) TII

sin khac

Diu nAm

CUOIky

GiagAc
- TAng gii In cae khoan phai thu, cho vay qua han thaoh roan hoac chira qua han
nhung kh6 c6 khi nlng thu hili,
ty Thuong rnai va Djch

+ Cong

VII

Duc Thuan TNHH

tin ve cae khoan tlen phat, phai thu ve IAI Ira chim

no qui hen nhung kbong duoc ghi nhan doanh thu

- Thong

o

Oia lrj c6 the thu hdi

D5i tucng no

GiagAc

GiA In co the thu
h6i

jl
DAi tU(7T1g
no

1\
4Sj31,990,Ol4

Kh6 d6i

4S,33 1,990,014

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I

44,438,643,23 I

Kh6 d6i

44,438,643,23 I

Kho dOl

:\
jl

Phat smh nr cae khoan
!oj

-

Khi fling thu hili no phai thu qua ban
CYng

0.7 Him,

44,438,643,231

44,438,643,231

,In kho

o

o

o

o

o

o

o

Dau nAm

CuBi IcY
GiAgac

Du phong

GlagAc

0\1

Hang mua dang dl duong
734,073,06s1

Nguyen vat lieu, vat lieu

948,618,831

COng CU, dung cu

Chi phi SX, KO do dang
Thitnh phLn
Hang hoa
Hang g(ri ban

- Hang hoe kho bee thue
- Hang hoa bit dong san
qng

734,073,065

948,618,831

• Giil tri ghi 56 cua hang t6n kho dung de the chaapsd, earn c6 dam bao cec khoan no phai Irll
• Gla tri bean nhap du ph6ng giarn gia hang ton kho trong nAm
• Cae truong hQ'Pho.c

08.

Toi san d{f dang doi h~n

SI)

kien dan den phai trich them hoac hoan nh$p dv ph6ng giam gla hang ton kho

CuAi kY

Diu nlm

phong

Gia trt co th~ thu
Gia gilc

Gia tri co th€ thu h5i

hEll

Gia gilc

a) Chi phi san xuAt, kinh doanh do dang dili hen
qng

b) Xay dung co ban do dang

323,775,084

qng

. 09. Tdng. giam ta; san

cd

Nhil

nam

- Mua trang

May moc

169,873,525,588

I-

-- Diu nr xiy dung hoan thanh
khac

Phanloei

Phuong tiSn vjn tai, truyen dan

thi~t bi

Thi~t

bi quan Iy

Tang ccng

TSCf) khac

~huyen

28,595,470,947

--

-

2,972,053,983

--

-

1,678,950,000

-

-

95,872,554

1,324,117,798

-

--

-

2,042,950,000

--

-

0

--

I~

-

o

cira

-364,000,000
---- -

nA.m

r--

o

323,775,084

323,775,084

gi' TSCD hfru hinh

sa dlt'dJu

- nng

323,775,084

323,775,084

323,775,084

djnh him hlnh

Khoan muc
Nguyen

323,775,084

323,775,084

- Cai '-" sanh Khach san Phuong £long

--

-

sang BDS dAu tu

-

--

Thanh II', nhuong ban

--sang cong Cl,.I dung

- Chuyen

Sa dtr cu6i

243,365,842

-

95,872,554

- -

608.731,238

269,492,842

-

--

C1,.I

nAm

170,237,525,588

2,972,053,983

30,031,055,105

204,295,259,632

1,054,624,956

Gia tr] hao men Hlyk~

sa dll aAu nAm
-.---

--

- Khiu hao trong nAm

43,760,534,384

--

-

2325

-

--

-

19,477 ,043,60'3

-

-

-: Chuyeo sang Bf)S dAu nr

-Thanh
sA

-

ly,.nhllQ'llg ban

o

sang ccng

- Chuyen

76,273,968

805,763,524

159,680,526

54,184,950

67,614,631

,

PhOn lo~ I~

o

1,885,669,957

954,260,355

859 204

C\I

-

-

-

130,458,918

249215293
dung cu

-

dtr cuAi nlm

46,086,393,588

-

20,182,088,665

263226525

-

- I--

-

2,045,350,483

610,151,630

Gii Irj cOn I,i cua TSCIl

T,i ngay c1iu "Am
T,i ngAy cuAi
• Gia

ky

126,112,991,204

-

30/0612017

-

124,151,132,000

tri con I~ cuAi nAm cua TSCf)

hiiu hinh c.111dung d~

-

1,086,384,026

9,118,427,344

--

-

-

the chAp, dm

cd dam

19,598,586

926,703,500

9,848,966,440

5\8,354,274

136,855,755,434

444,473,326

135,371,275,266

----

bee cac khoan di vay

gia. TSCf) cuBi nam d3 kh!u hao h~t nhung van con Slr dung

• Nguyeen

• Nguyen giB TSCf) cubi nAm chi> thanh Iy

• Cu.e earn kSt vS vie<:mua, ban TSCf) HH co gia tri Ian trong tucng lai

.7

• Cac they dill khac ve TSCf) heu hlnh
ta; san c6 tljnh ,,6 h1nh

J O. Ttlng, gidm

ban quyen. bang sang
che

Khoan muc

Nouvein

oiail TSCN

voa

TSCf)

hlnh

Tong ceng

--

-f---

ro nQi bQ doanh

va

442380,500

442380500

- Mua tronR nAm
Tao ra

ly

hinh

sa du diu nAm
o

Phin mem quen

nghijp

-

- n.n~ do hQp nhit kinh doanh
- nngkhac
o

o

TitaJ1IlJt nhllQ'll8 ban

.- -'-

--

- sA cu6i
Gill

o

o

o

----_._--

-

nAm

442,380,500

442,380,500

442380500

442 380 500

442,380500

442380500

tri hao men liiv k~

56 du dau nlm
o

-------

GiAm khac

Khiu hao tr~Am
nng
Thanh

khac

lv. nhucng

ban

Giim khac

56 du cu&i film
Cia tri con lai cus TSCD vo hinh

- Tai~dau

narn

- T~ "gay cu6i nAm

--

.--

--


11. Ttlng giam TSCD

thu. tiUchlnh

Khoin muc

May m6c thiSt bi

Phuong tien vin tii

TSCD khae

Tong ccng

TSCD va hinh

Nou,en oi' TSCD thue TC
SAdu 4Aunim
Thu

1&1

chmh trcng nAm

Mua III TS CD thue ta, chmh
Tii, khac

- I-

-

-

---

--

Tr. III TSCD thue TC

--

-

Gtlm khac

So du cuoi nAm
Gi' tri haD m6n LK

se du dAuram
KhAu haa tron8...!!....Am
MUI III TS CD thue ta, chinh
Tlng khac

-

rra I~ rSCD thue rc

f-

-

-

,-

--

-

Gtam khac

sa du cuOinlm
Gi' trj c6n I,i cu, T CD thue TC
Tll n•• v diu nim

-'

TII n•• v cuO,nlm

TiAn thue

phat sinh them ducc ghi nhin chi pln trong nAm

Cin cu di xie dlnh tlen thue phat sinh them trich khiu hao TSCD thue TC
DtSu khoin gil han thue hoAe quyen ducc mua tai sin

J 1. Tanll. Ililim
Khoin mye
a)

S6 (tiu

Dim

TAng trong nim

Giim trong nim

sA

cu6i nim

Bit don2 do diu HI'cbo thue

~.uvln .,'
- Quyen su dung dit
-Nhi
. Nha vi quyin su dung dit
- Co sa ha tin.
GI' tri hao m6n lflv k~
- Quy~n su dung dAt
- Nha
- Nhi va quy~n

su dung

dAt

- Cc sa ha tan.
Gi' tri c6n I,i
- Quy~n

sir dung dit

:hi

- ]1,'" v. quy~ su dung dat
- Co sO hi tin.
b) Bit 46n. sin nlu Ill' nim oi" chI>'tAn. oill
S.uyen .i'
- Quyen sir dung ctAt
ha
- Nh.

vi quyen su dung dit

- Co sa h. tAn.
T~n Ihil do suv .iam .ill tri
- Quy€n SU dung dAt
-Nha
- Nha VI quy~n sU dung 4At
- Co sa ha tAn.
Gii In c6n I.i
- Quy~n

SlI

dung
- Nha

- Nhi vi quyen

- Co sa h. tAn.

,

su dung

etAt

B


- en. In con I"

cuo. ky cua BDSDT dung del the chap,

cim ca dam

bao khoan vay;

- . 'guyen gia BDSDT dl khiu hao bet nhung van cho thue hole nAm gill eho tlng gia,
ThuySt mmh

sa lieu va gial tnnh khac

phi Itra Itr,,{fe;

13. Chi

DAu ky

Cuni IcY

a) Ngin han
- Cht phi tra truce v€ thue hoat dong TSCD;
cu. dung cu xuit dung,

- Ccng

- ChI ph. di vay,
- Cec khoen

khac (neu chi

U~t

nSu co git tri km)

107,234,064

5 ,763,042

qng

107,234,064

58,763,042

1,115,701,412

1,694,674,241

qng

1,222,935,476

1,694,674,241

b) 011 hfJl

- ChI ph. thanh lap doanh nghiep,
- Chi phi mua bao hiem,
- Cac khoan khac

J4. Tili san khde
0)

I\gAn hen

b)

DII

Cuoi ky

DOu ky

TAng trong nAm

Diu DAm

hen

15. Vay

va np- thui ta; chinh

Cu6i nam

en. tri

sA

So c6 khA oAng Ira nq

c6

Gia tn

Giam

Tang

kha nAng tra
no

a) Vay ngin han
b) Vay dAi ban
qng
c) Cae khoan

00'

thue

tal chmh

.

NAm nav
Thot8'an
Tong

rIu mot nlm tro xu6nR
Tu I nlm deln 5 nlm

khoan thanh loan lien thue lai chmh

-

-

--

-

-

Tra

I--

uen III thue

-

Tong kho8.n thanh toan tien thue tAi chmh

Tra no gOc

-

Nlm truce

--

-

-

Tra uSn 111thue

-

Tra

00'

goc

-

Treo 5 nAm

d) So vay va no thue tai chmh qua han chua rhanh roan

oAu

Cuoi ky
Gia goc

Du

1~
......
ky

en. gAc

ph6ng

Du ph6ng

- Vay.
- f'j0' thue 18.1chmh,

- Ly do chua thanh rcan
qng
d) Thuyet mmh chi tiSt v6 cec khoan yay va no thue tii chinh d6i v6i cac bbl lien quan

CutH ky

16. Phai rra ngWi ban

DAu ky
So co kha nang Ira
no

So eo kha nang tra
Gia tn

Gia tri

no

a) Cac khoan phai tra nguln ban ngAn han
- Ccng

ty C& phAn rap doan D,i Duong

4,680,305.6271

- Pha. tra cho cec d6. ruong khAc
qng

4,680,305,627

I-

4,680,305,6271

4,680,305,627

1,746,296,524

1,746,296,524

2,042,782,018

2,042,782,018

6,426,602,151

6,426,602,

6,723,087,645

6,723,087,645

I 51

b) Cae khoan phai tra nsuO! ban dai han
qng

c) 56 no

qua hen eh1I8 thanh toan
CQng

sA aA thy-< nQp
/7. Thul va cdc khodn phiil npp nhd n"tic

ki'

sA phi; nQp trong ky

498,376,512

1,670,618,549

DAu

trong

ky

a) Phai nop
- Thu~ GTGT

1,921,257,677

247,737.384


- ThuS Tieu thu dtc biet
- Thu€ Thu nhip doanh nghiep

42,436,373

191,429,380

(81,285,786)

1,049,547,976
612,895,500

- Ti€n thue c.1At

- Phi,

968,262,190
612,895,500
57,583,259

32,829,666

24,753,593

- ThuS Thu nhip ci nhin

44,972,749

188,893,004

2,759,851

2,759,851

Ie Phi khac
cqng

3,557,321,071

487,040,543

1,321,315,433

2,723,046,181

b) Phai thu
- ThueGTGT
- Thu€ TNC
cqng

18. Chiphlphai

Cudi

Ira

flAu

IcY

IcY

a) )'Igtn hen

_ Trtch tNOC chi phi tiSn luong trong tho; gian nghi phep.
- Chi phi trong then gian ngung kinh doanh;

. Chi phi trich tNOC tarn tinh gia v6n hang hoa, thanh pham 8DS dA ban;
- Cac khoan

trich tNOC khac,
CQlIg

b) Dai hen
- Lii vay,
- Cac khoan khac
cqng

Diu ky

Cu6i ky

/9, Phai Cra khdc
aj NgtJnhQn
-.T., sen cha 81M quyet

- Kinh plu Cong doan
- Baa hiSm xA hoi
-BHYT

- Bio hiSm thAt nghiep

(23,655,937)
91,550,728

'44,358,806

16,852,253

19,210,487

7,489,890

177,957,458

190,020,728

tra vS c6 phin hoa

- Phai
- Nilan

IcY quy, IcY

CU\7C

ngjn han

- Doanh thu chua tbuc hien
. Cac

47,051,760
267,557,578

(13,566,571)

505,553,592

khoan phii tra, phai nop khac
CQllg

1,061,689,681

268,691,091

24,094,150,352

24,094,150,352

b) Do, han
- Nhjn ky quy, ky cuoc dai han
- Cac khoan phai

~

8

~

tra, phai ncp khac

y
l

c) S6 no qua h,n chua thanh roan

I~

Diu ky

Cuoi ky

20. Doonh thu chIEn thlf'C hifn

IN

a) Ngan hen
- Doanh thu nhjn truce.

177,957,458

190,020,728

177,957,458

190,020,728

....

_ Doanh thu tit chuong tnnh khach hang truyen th5ng,
- Cac khoan doanh thu chua thee hien khac
cqng

b) Dai han

.

c) Khi nlng khong thuc hien dcoc hop ~6ng voi khach hang

flAu

Cu6i kY

] / DU' phong phat tra

IcY

a) Ngan han
- flu phcng bao henh san ph§m hang hoe.
- Du phcng bao hanh cong trinh xay dung,
- Du

ph6ng tAi co cAu;

- Du phong phei tra khac
CQllg

b) Da, han

] I Till san thui thu nh~p hoiJn I~i

va thue

thu Ilh~p hoiJn I~I phlll Ira

-1
'-(\

(45,331,990,014)

(45,331,990,014)

(45,331,990,014)

(45,331,990,014)


0- Tal san lhue thu nhQp hodn I'll

Cudi ky

- Tii san thu~ thu nhi.p holn

18.1

Diu Icy

lien quan d~n khoan chsnh lech tam tboi dvcc khiu tnr

- Tai sin thue thu nhip holn lai lien quan den khoan 10 tinh thu~ chua

SIl

dung

san lhue thu nhap hojn lai lien quan den khoan lIU diil tmh thue chua sir dung

. Tal

- Khoan hoan nhip tai san thue thu nhip hoan I~IdA ducc ghi nhin tu cac nam truce
Cqng Tai sin thui thu nhip

hoAn l,i

b· ThuJ thu nhdp hodn kn phil, Ira

Cudi ky

- Thui thu nhip hoAn lai phai tra phat sinh

tu cac khoan

lech tarn tho; chi thuS

chenh

- Khoan hosn nhip tai sin thu~ thu nhip holo I~ da ducc ghi nhan til' cac nlm truce
- Thut thu nhip holo lai phai tra

11 V6n chu sil hihl

a Bang 461 Chlill bdn c19ng CUO V6n ch,i S& hll1l

Cac khoan muc thuoc v6n chu sa hiiu

vs« dau ur cua

chu

Thjng du van

sahiiu

A

I

S6 du diu
n1m

c6 ph!n

Quyen chon chuyen dei
lnli phieu

Von khac cue Chu sO
hiiu

Chenh lech denh gia I~
tai san

3

4

5

2

150,()(KI.ono.000

Chenh

lech Iy gia

LNST chua phiin ph6i
va cac quy

Cac

7

6

2HI9.KIIY>6

khoan rnuc
khac

Ceng

9

8

141.830.488.188

(30.989.123.178)

Ting von
trong nlm

-

c-

trong nlm
Wac

--

-

-

-

LiJ

-

,
I--

-

-

-

-

4.926,835,078

-

-

Ting khac~
dleu chinh hOi
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-

4.926,835,078

-

Giii van trong
n1m tru6c

.

L6trong nAm
truce

-

-

Phin ph6, I",
nhuAn

-

1-

-

-

-

-

nAm

Chr trong

nay
Cit. khlc

-

S06 ducuol
nAmtrcoc •
du diu nlm
nay

-

so

150.000,000,000

-

-

-

-

-

22,819.811,566

(30,989,323,378)

141,830.488,188

4,198,191,902

4.198.191.902

Tjng vdn
trong nAm
nAm

Liluo
nay

--

Tang khac

.

Gtam van
trong nAmnay
Utrong
nay

nAm

PhAn ph6i
nhuin

I",

- ---

• Clu trong
nAmnay

----

Giam khac

So du cuoi

b- Chi tlet van dQu tv

cs phan

-

-

-

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I-

-

I-

-

22,819,811,566

150,000,000.000

• Cong ty

---

26.791,131.476

146,028,680,090

Diiu Icy

Cuen ky
Khach sen va Dich vu Dal Duong

• 6ng Le Thanh Than

30,000,000,000

30,000,000,000

Do Trung Kien

28,500,000,000

28,500,000,000

- Ong

• NgAn hang TMCP Dai Duong

16,306,000,000

16,306,000,000

• 6ng Le Kim Giang

32, I 94,560,000

30,439,560,000

14,700,000,000

14.700.000,000_

11,559,000,000

11,559,000,000

• Tlmg Ccng ty CP bia
- Sa

Le Thi Hoang Yen

111(1U

rnroc giai khat Sai Gon SABECO


- KhAc

16,740,440,000

CQng

18,495,440,000

150,000,000,000

150,000,000.000

• Gii tri trAi phiSu di chuy~nthanh cd phiau trong njm

• sa luong cO phiau quy
c- Cae

J(Fl

nhudn

Cubi ky

D§u nam

tu cua chu sO hiiu

.•.vs«
T

van v67 ccc chu sO-hCru va phon ph61 c6 1m:, chta

d,ch vi

glao

- Von dau

gop diu "am

150,000.000.000

150.000.000,000

Von gcp tang trong nam

+ Von gcp giem trong nam
+

vs«

g6p

cu5i nAm

- C08 llie lei "hua" <111
chia
d-

cs ni"c
• Coo tuc dll cong be sau "gay klh thuc ky k~ toan nAm
+

CO IUC

+

C6 IUC da cong bo tren

- Coo

<111 ccng bo

nrc eua co phieu

tren co phieu

e6

dong

co phieu

1.IU

dili

dili lGy

U'U

ke chua ducc

ghi nhan

4- Cnphi'u

- sel

Cu6i

ky

DAu nAm

c5 phit\u dang IcY phat hanh

IUQ'I1g

- So hrcng d! ban ra cong chung
+

C5 phiSu pho thong

+ Co phieu

ci8j

lJU

- Soo hrcng cd phieu duoc mua lai
+ ce phieu pho thong
+

Co phieu dai
co phieu dang hru hanh
1.IU

- Sol. lucng

•. Co phieu pho thong

- cel plueu
11

Mfnh

giA

tA

llU

dii

phi~u clang hro hanh

e- Ole quy cua doanh nghi?p

- Qily dau

{U

phat trien

- Quiiy du phong tar chtnh

116,593,948

116,593,948

'- Quy khen thuong phuc lei
• Qily khac thuoc van cbu

sa hfru

• Muc drch tnch I~p va su dung cac quy cua doanh nghiep
g- Thu nhdp va chi pht. lal ho(lc

/6 tluvc

gtn nhdn rrlj'C flBp vao v6n chli sa hint thee qlly

dmh clia cac chud" '!WC kJ roan 'II rhi

23. Ngutm kinh phi

Cuoi ky

DAu

Cuoi ky

DAu nAm

narn

- Nguoan kinh phi duoc dp trong nam
- Chi

nghiep

'\l

- Nguoen kinh phi con lei cuoi nam
24. Td.i san thui ngoiii
(1) -

G1. tn tal san thu ngoai
- TSCf) thue ngoai
- Tai sin thue ngoal khac

(2) - T6ng s& tiSn thue toi thi!u trong tuong lai cue hop dOng hop dOng thue heat dong tAi san khong huy ngang theo cac tho; han
- T It 1 nAm tro xucng

- Tu I nAm den 5 nam
- TlI I nAm den 5 nAm

- Tren S nam
Vt Thon~ tin

b6 sun~ tho de khoin

muc trinh bAy rrong bao cao k~t qua hoar dQnl!: kinh doanh

(Dan vi tinh VND)
Nam mrcc

Am nay
01. TJng doanh

thu ban hang va cung clIp djch

V4l

(mil

sa 01)

11,742,094,464

13,281,100,852

11,742,094,464

13.281.100.852

Trong do
- Doanh thu ban hang
- Doanh thu cung dp dich vu du lich, khach san, nha hang
- Doanh thu khac
02. cdc khodn

giano trill doanh thu (MO 02)

Trang do
- Chi~t khiu thcong mai

- Giam giB hang ban
- Hang ban bi tra I"


• Thu~ GTGT con phil nop {phucng

phap true ti~p)

· ThuS !leu thu die biet
· Thue xuAt nhi.p khau
03. Gsa

vdn hang ban

s6

(Md

Nlm tru6c

NAm nay

1/)

· Gta von eua hang h6a d! ban

- Oia von cUI thanh phim. di ban
cua dich V\I d! cung cAp

· Gt. v5n

4,768,354,769

6,749,920,019

4,768,354,769

6,749,920,019

• Gt. tn c6n I", chi phi nhuong ban, thanh Iy BDS diu tu d! ban
• Chi phi kinh doanh bAt dong san dAu ur
- Hac hut, mat mat hang ton kho

- Cac kboen chi phi

VU01

rmrc binh quan

· D\1 phong giam gii hang t5n kho
qng

Nam trvec

Nam nay

04. Doanh thu hV~1IfPnglai chinh (mil s6 21)
- Ui tien giri, tiSn cho vay

301,268,502

527,956,1 SO

301,268,502

527,956,150

- LAI ddu tu trai phieu, ky phiSu, tin phiSu

· cs nrc,

loi nhuan duoc chia

· Ui ban ngoai Ie
• Lil chenh I~h IY gl8 dA tbuc hlen
• Ui ban hang tra cham

- Doanh thu hoet dong t8.i chmh khac

qng

1m nay

05. Chi phi lai chlnh ( m4 s6 22)
.-Lii

tien vay

Nlm tnroc
2,056,880

74,762,250

2,056,880

74,762,250

- Chiet khau thanh toano III ban hang tra cham
· L6 do thanh I). cec khoan diu tv ngln hen. dal han

- La ban ngo~ le
· L~ chenh lech ty gl8 ban ngoai te d! thuc hien
• L6 chenh leeh ty gla ban ngoai te chua thuc hien
• Du ph6ng giam giB cac khoan diu ru ngin han, di.i han khac
· ChI phi tat chmh khac
qng

06.

N!m truce

Narn nay

Thu nhlp khdc

· Thanh Ii', nhuong ban T CD,
• LAi do danh gia I~ uti

~
~

sen.

- Ti~n phet thu duoc,

'.,

- Thue dllOC giam
2)4,391,954

• Cae khoan khec
251,357,546

CQng

Am nay

07. Chi phi k/rtic
· Gia tn con lal TSCD va chi phi thanh Iy, nhuong

234,391,954

NAm truce

I

ban TSCD.

· L5 do danh gla hu tal san,
• Cae khoen bi phet.

298,950,896

· Cae khoan khae

DB.

Chi phi han hang va chi phi quan Iy do.nh nghifp

298,950,896

20,017,119

CQng

NAm tnrcc

Nam nay

a) Cac khoan chi phi quan Iy doanh nghiep phat SInh trong ky

5,522,914,119

6,287,809.876

b) Cac khoan chi phr ban hang phat sinh trong ky

114.278,373

120,788,246

c) Cac khoan ghi giam ctu ptu ban hang vi chi phi quan Iy doanh nghrep
• Hoan nhip d\1 phong ph;'; thu kho doi

31. Chi phllhut thu nhQp do.nh nghifp
· Chi phi thue thu nhip doanh nghiep tinh tren thu nhip chju thue narn hien hanh
• Chi phi thu~ thu nhap doanh nghiep unh tren thu nhap chiu thue nAm hien hanh

Cubi ky

f>§u nam

~


- Di~

chmh thue thu nh~p cua cac ram truce vao chi phi thu~ thu nh~p hien hanh

· TOng clu phi thu~ thu nhip doanh nghiep hien hanh

Diu n!m

Cu6i IcY

31. Chi phi thut thu nhQp doanh nghifp ho4n Ipi ( m4 s6 51)
cac khotin chenh lech tarn thm phlii chiu thu€

· Clu phi thui

thu nhap doanh nghiep hoan I~ phat sinh tit

· Clu plu thue

thu nhap doanh nghiep hoan lai pbat sinh tit viec hotin nh,p tlii san thu nhap hoil! I~

· Thu nh,p thui thu nhap doanh nghiep joaxn I~ phat sinh nr cec khotin chenh lech

urn thm ducc khiu tnr

va \Ill dili thui

• Thu nh"p

thui thu nhap doanh nghiep hail! I,", phat sinh tit cac khotin Ib onh thui

chua sir dung

• Thu ~p

thui thu nhap doanh nghiep hoan I~ phtit Sinh tit viec hotin nhap thuS thu nhap hoan I~ pbtii Ira

· TAng chi phi thu~ thu nh,p doanh nghiep hoil! I,i

Cu6i ky

xu8t kinh doanh theo ylu t6

JJ. Chi phI san

Diu nlm

4.768,354,769

- Chi phi Gla von
• Clu phi nhan cong

- Chi phi dich

I

68,923,984,366

· Chi phi khiu hao TSCD

mua ngoai

V\J

• Clu phi khac blng tiSn
73,692,339,135

qng

vn. Thong tin b6 sung eho de khoin mue trtnh bay trong bio do
J4. COc giao djch khong b6ng tiin tinh

hll'thrg

khong
1-

hnt

din baD CaD IIIU chuyin
4u-(fC

chuyjn ti~n
tiJn ri

sir d~ng

"4

(D0'tI

t~

cdc khoan tiin do doanh nghifp

n&m

giii'

nhung

.

vi

tinh : VND)
Diu nlm

Cuoi IcY

Mua til san bing each nh~ cac khoan no lien quan true \lep hoac thong qua nghiep V\I cho thue tal chmh
• Mua doanh nghiep thong qua phat htinh
~Chuy~

no

ca pluSu

thanh v6n chu s6 beu

b- Mua vi thanh Iy c6ng ty con ho~c don

vi kmh doanh khac trong IcYbao cao

In mua hot.c thanh ly

- T bog gii

- Phain gii to mua hotc thanh Iy ducc thanh toin bing tien va cac khoan tuw.lowng

duong lien

· 0 tlen vi cac kboan nrong duang uen thuc c6 trong cong ty con hoac dan vi kmh doanh khac ducc mua hoac thanh ly
- Phin gia in tal san( Tang hop theo tung

IO~1

tal san) va no phai tra khang phai la tien

va

cec

khoan nrong dcong usn trong cong ty

con hoJc don vi Ianh doanh khac duoc mua ho~c thanh Iy trong k)

C. Trinh bay gla tn va Iy do cua cac khoan uSn va tuong
hen chS cue phap lult h_c cec rang bucc khac ma doanh

vm.

Nghiep vy va

sa du- v6'i cae

duong tlen Ian do doanh nghiep nam glu nhung khonk deoc su dung do c6
nghiSp phai thuc hiSn

S\1

ben lien quan

nAu

So du v6i cac ben lien quan nhu sau
Vay ngin

h,n

Yay ngin hen Ngan hang TMCP Dei chung Viet Nam
V.y ngan hen Tong c6ng

ty PTSC

Yay ngin hing Diu tu PT Nghe An
Tip doAn Diu khi Vi~t Nam
Pbtii thu khac
Pbtii tli da; hf,n khac

vm

Nhimg
1

thong

;Mng khotin

tin khAt
Il\l

hang SV' klen

uem tting, khotin earn k€t & nhimg thong tm tlii chinh khac

phat Sinh sau ngay ket thuc IcY ke toan nam

ThOn un ve cac ben lien quan
4 Tnnh bay tal san, doanh thu, ket qua kmh doanh theo bo phin ( thee linh vue kmh doanh hOACkhu vue d,a Iy) theo quy dinh
cUI Chuin mtrc k~ loan sO 28 • Baa ceo bQ ph.n (2)

5 Thon un so sanh ( nhung quy dinh vi thong tin rrong bao cao tai chinh cua cac nien dO ke roan truce)
6 Thong tin ve boat dong lien we
7 Nheng thong

tin

khac

';';'-"""Nl!..I~~"Mng06

vLr
Nguy~n Thj Thuy

Nga

nam,2017

_ •..,,"?,..,il,OC CONG TY

L~P Bit

(1

Nguy~n

Th] Thuy

Nga

nAm