Báo cáo tài chính quý 3 năm 2016 (Công ty mẹ)

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2.1

Ki

k6 todD : tu ngdy

0l/01 vd k6t thtc vdo ngdy 3l/12 n6m duong lich
2.2 Don vi tidn tf sir dgng trong ghi ch6p ki4 ao{n li : ddng ViCt nam (VND)

In. CHUAN MTT. C VA CHE DO KE, TOAN AP DUNG
3.1 Chd .IO k6 todn dp dqng
Cong ty ep

dung

22/12/2014

c]!,a

d0 kd to6n doanh nghiop ban hdnh theo Th6ng ru sd 200/2014/eD_BTC ngdy
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3.2 Tuy6n b6 vd viQc tudn

thi

chuAn rngc k6 to6n vn ch6 dO k6 ro6n : C6rg ty de 6p dung cdc
chudn rnlrc k6 todn Viet nam vd c6c van b6r hudng d6n chuAn muc do Nhd nuoc ban
hanh . C6c b6o
c6o

tii chinl duoc lAp vd trinl

hiQn chu6n mlrc

vi

bdy theo dting qui dinh cia tirng chuin muc, th6ng tu huong dan thuc

chi: d6 k6 to6n hi6n hdnl dang 6p dung

3.3 Hitrh thric k6 tofn dp dBng :

C

.

g ttr ghi s6

ry. cAc cHiNH sAcH K6 ToAN CHT YTU AP DUNG :
4.1 Nguy6n tic ghi nhAn c6c khoin ti6n vi c6c khoin tuong duong ti6n

Ti6n va cAc khoan tuong duong tidn bao gdm tidn m4t tai qu!, tidn

gti

ngdn hang, c6c khoan

har c6 thoi h4n g6c kh6ng qud ba th6ng , c6 tinh thanh khodn cao, c6 kh6 ning chu n d6i
dang thanh c6c luqng tidn xac dinh vd ng c6 nhidu rui ro trong chuy6n d6i ttrdnh tidn .

ddu tu ng8n
dA

Nguy€n tic, phuong ph6p chuy6n d6i c6c ddng tidn kh6c
C6c nghiep vu kiDh tC phat sinh bnng ngoai t€

d

c quy d6i ra ddng ViQt Nam theo

binh quan li6n Ngdn hang do Ng6n hang nhd nuqc c6ng

bi5

t!

giri giao dich

tai thdi di6m ph6t sinh nghi€p vu. Tai thoi

di€m cu6i nim ciic khodn muc tidn t6 c6 gi5c ngoai t€ duoc quy ddi theo ty giri binh qudn li€n ngdn

hdng do Ngdn hdLog nhA nudc Vi6t Nam c6ng bi5 vdo ngdy krit thric nien d6 k6 ban.

chcnh l6ch

ti

gie thuc tc ph6t sinh trong

k'

vd chenh lech

ti

gi6 do d6nl gi6 tai s6 du c6c khoan muc

ticn tc tai thdi di6m cu6i narn duoc k6t chuy6n vdo doanh thu hoac chi phi tar cbinh rong nam tai
chinh.

tic ghi nh{n hing tdn kho
Hang tdn klo duoc ghi nhdn theo gi6 thAp hcrn gifta

4.2 Nguy6n

gid v6n hiQn tai vd giri tri thuAn c6 th6 thuc

hicn duoc . Gid tri thudn c6 th6 thuc hi€n duoc la gi6 b6n uoc tinh tru chi phi ban hang u6c tinh vd
sau
khi de lap du phdng cho haog hu h6ng, l6i rhdi
ludn cbuyiln . Cdng ty 6p dung phuqng ph6p

va

k6 khai thudng xuy€n de hach toan haag tdn kho

voi gi6 tri x6c dinh theo phuong phap biDh quan gia

quy6n.

tic ghi nhin vi khAu hao tiisdn c6 dinh
Tdi san cd c6 dinl cia Cdng ty dugc hach to6n theo nguyCn

4.3 Nguy6n

Nguy€n gi6 bao g6m gi6 mua cQng chi phi vdn chuy6n,

lip

ddt

.

gi6, kh6u hao, vd gi6 rri cdn lai

.


Khau hao tdi san c6 dinh crla cdng ty duoc thuc hien theo phuqng ph6p dudng theng tlong su6t thdi
gian u6c tinh

htu ich cria tAi s6n nhu sau :

I0

25 ntur

- Mdy m6c thi6t bi

6

12 nFLm

- Phuqng tiCn ven tai , tnrydn d6n

6-10nim

- Nhd cira vat ki6n trua

- C6ng cu dUng cu quan ly, tdi san

khec

2

6 nem

4.4 Nguy6n tfc ghi nhin vh kh6u hao b6t dQng sin tliu tu
Bat dQng s6n dau tu duoc ghi nhan theo nguyen

niu TSCD kh6c

4.5 Nguy6n

gid

. Bdt d6ng sAn ddu

tu duor tinh, trich kh6u hao

orla c6ng ty.

tfc ghi nhin

cdc

khoin dlu tu tii chinh

Khoin ddu tu vdo c6ng ty con, c6ng ty li€n k6t duoc ghi nh6n theo gi6 g5c. Loi
tu c6ng ty con, c6ng ty IiCn k6t ph4t sinl sau ngdy diu

kinl

tu

nhuQn thudn dugc chia

oc ghi nhan veo b6o c6o ktit qua hoat d6ng

doanh.

Du phdng giAm gi6 ddu tu duoc lep vdo thoi di6m cui5i nnm D s6 ch€nh loch giiia giri gdc cia cdc

khoan dau tu duoc hach ro6n tren s6 kii ban l6n hon gi6 tli thi tudng cua chtng tai thdi di6m ldp du
phdng.
4.6 NguyGn

tic ghi nhin

viL

v6n h6a cdc khoin chi phi di vay

Chi phi tli vay duoc ghi nhan vdo chi phi phiit sinh rong ndm ngoai trir c6c khoan duoc v5n h6a do
chi phi di vay li€n quan truc ti6p di5n vi6c nua sdm,

xdy

g hodc hinh thrinh m6t tdi san cu th6 duqc

v6r h6a vdo nguyCn giii tdi san .
4.7 NguyGn

tic ghi nh$n vd phin b6 chi phi tri trufc

Cric khoaa chi phi thgc ti! da phet sinh nhrmg chua duqc tinh veo chi phi

san

, kinh doanh cira

ph6t sinh va. viec k6t chuy6n ciic khodn chi phi ndy vdo chi phi san xu5t , kinh doanh cria c6c
toan sau trong mdt nam tdi chinh hodc mot chu kj, kinh doanh

Chi phi tra tludc ngin han la nhitng khoan chi phl thgc
san xuAt, kinh doanlh cria nhidu

kj

4.8 Nguy6n

tic

kti

.

phat sinh nhmg c6 fen quar toi hoqt d6ng

hach to6n trong mdt ndm tei chinh hoec mot chu

chua the tinh h6t vdo chi phi sdn xu5t, kinh doanh trong

kj'kC to6n tiCp theo

ti5

kj

k'

ki

k'

kinh doanh nCn

ph6t siDh md duqc tinh vdo hai hay nhii;u

.

ghi

nhin chi phi ph{i

trrf,

C6c khoin chi phi thgc tii chua ph6t sinl nhtmg duoc

tinl tlu6c vdo chi phi tra tru6c vdo chi phi

san

xu6t, kinh doarh ky ndy cho c6c tl6i tuong chiu chi phi d6 daln bao khi cdc khoan chi ha ph6t sinh
thtrc t6 khdng gay dQt bii5n cho chi phi san xudt, kinJr doanh . Viec hach to6n c6c kloan chi phi ph6i



- DoanJr thu dugc x6c dinh tuong d6i

chic ch6n.

Cii tuc, lgi nhuAn dugc chia, duoc ghi nhan khi c6ng ty duoc quydn nhdn c6 tr?c

hofc

quydn dran

lgi nhudn tir vi6c g6p v6n.
Thu nhdp khic bao g6m ciic khoan thu tir
dong tao ra doanh thu g6m
- Thu vc thanh

cAc hoat dOng xay ra kh6ng thudng xuyCn , ngodi cdc hoat

:

li TSCD,

qng b6n TSCD

- Thu ti€n ph4t kh6ch hdng do phi pham hqp ddng
- Thu tidn b6o hi6m duqc bdi thuong

- Thu duqc cdc khoAn no phai thu d6 xoa so
- Khoan nq phai tra nay m6t

lini

chi duoc ghi ting

- Thu cac khoan thu6 duoc giem,

d

c hodn

veo

chiphi kj, ruoc

rhu nhap

lai

- C6c li1roin thu khdc

4.11 Nguyan

Chi phi tdi

tic vh phuong phdp ghi nh{n chi phi

chinh

tAi chinh

ghi nhdn ld t6ng chi phi tai chinh phat sinh trong kj, (khdng brj tru v6i doarh

thu hoat ddng tai chinh )

.

C6c khoan chi phi duo. c ghi nhQn vdo chi phi tdi chinh gdm:

-chiphiho6ccdckhoanI5Iienquandiinc6cho?tdongddufutaichinl
- Chi phi cho vay vd di vay v6n

- Chi phi g6p vdn li€n doantr , lidn k6t,

16

chuydn nhucmg ching l,4rorin ng6n han , dU phdng gi6m gi6

chimg khorin , 15 phrit sinh k1i b6n ngoai tC,

16

t'i giit h6i do6i

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tfc vi phuong phip ghi nhan chi phl thu6 tbu nhip doanh nghiep hi6n hnnh, chi
phi thu6 thu nh4p doanh nghiQp hoin lqi
4.12 Nguyon

Chi phi thud thu nhap doanh nghi€p hi6n hdnh ld sd thud rhu nh6p doanh nghi€p ph6i n6p rinh ren
thu n}lep chiu thud trong

nim va thud sua't thud

thu nh6p doanh nghiep hien hanh

.

Chi phi thud thu nhap doanh nghiep hoin lai ld sd thud rhu nh6p doanh nghiep se phai n6p tlong

udng lai ph6t sinh tU viec ghi nhan rhud rhu nhAp hodn lai phei ffe tlong ndm, hoAn nlap rai sen
thue thu nhap hoan

hi

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