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Lilu chuydn tidn til hogt dQng tdi chinh
Lriu chuydn ti6n thuAn trong
vd tddng rchldng tidn tldu
Anh hr/6ng cria thay Adi
vA trldng riftldng
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(33.441.078.126)
(20+30+40)
172.985.360
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2.154.529.088
gia hdi dodi quy ddi ngoai t€
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2.327.514.448
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IiAN THUYET MINH BAO CAO TAI CHINH (COng A me)
QUf 4 NAM
2016
I- D{c djidm hoqt ttQng cfia doanh nghiQp
C6rng
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ty Cd
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K:inh doanh nhd
Dinh gi6, tu v6n, m6i gi6i, qudng c6o, ddu gi6, qudn lybdtd6ng s6n.
Sdn giao dich b6t dQng san.
,-t
DAu tu xAy dr,mg co sd h4 tdng khu ddn cu, khu c6ng nghiQp, khu d6
lldy dlmg c6c c6ng trinh giao th6ng,
Sdn xuat mua brin vQt liQu xdy dUng
c6ng nghiQp, dan dprg, thtry
du
.
Mua brin vflt tu thi6t bi phuc vp ngdnh giao th6ng vQn tii
l'hi
nghiQm v6t liOu, ki6m tra ch6t luqng cdng trinh khdng do c6ng
T'hiCt
t
t
ty thi c6ng. Gi6m
Sira chta phucrng tien xe miiy, thiet bi thi c6ng, gia c6ng co
dpg
m
I
Trdng
1,
lfa,
r
!r
t 1
,
thi
.
khi
Kinh doanh kh6ch spn, nhd nghi, dich W en u6ng (khdng sAn xu6t vQt liQu xdy drmg,
khi , kinh doanh kh6ch
s6t
.
tnic c6ng trinh. Thi6t k6 qui ho4ch chi titit x0y
s4n, nhd nghi, dn u6ng t4i
+^
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1
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try so )
1
^
ng6, cdy lucrng thpc c6 h4t, rau dflu, hoa, cdy
cAnh, cdy 6n qu6. Tr6ng hia vd chdm
s6c rtmg . Khai th6c 96
-
cliQn
DAu tu xdy drmg co s0 ha tdng khu dAn cu, khu c6ng nghiQp
hdn, xi ma diQn, gia c6ng co
-
.
.
c6ng xdy dlmg c6ng trinh giao th6ng (cAu, dudng bO )
-
lgi,
thi
.
Dai llf du lich. Di6u hdnh tour du lich . Dich
lfch. Dai lli b6n v6 mtrybay
vr,r
h6 trg li6n quan d6n quing bhvitt6 chric tour
.
* Dia chi trp so chinh : 3Il2I Kha Vqn CAn , Phucrng Hiep Binh ChAnh, QuAn Thri dric, TP. HCM
* V5n diOu lQ : 482.906.290.000 d (BOn trdm t6m muoi hai tj,, chin trdm 16 s6u triQu, hai trdm chin
muoi ngdn d6ng ) . V6n thr,rc g6p d6n thcri di6m 3111212016\d,482.906.290.000 d
.
rp stI DVNG TRoNG rn roAN
2.lKy kti torin : tir ngdy 01/01 vd ktit thric vdo ngdy 3 lll2 ndmducng lfch
2.2Dclnv! tidn tQ sfr dgng trong ghi ch6p t6 tofn li : dOng ViQt nam (VND)
rr/. KV
ro roAN
,
DoN vI TrEN
rrr. CHUAN Mr/c vA cHE D0 KE TOAN Ar UUNC
3.1 Ch6 d0 k6 todn 6p dgng
Cdng ty 6p dpng cn6 A9 kti to6n doanh nghiQp ban hanh theo Th6ng
2211212014 cira BQ tru&ng B0 Tdi chinh
tu
sO 200120I4IQD-BTC ngdy
.
3.2 Tuy6n b6 vd; viQc tu6n thri chu6n mqc k6
toin
vi
cn6 Cq k6
toin : Cdng ty dd 6p dgng c6c
chuAn mpc kt5 to6n ViQt nam vd c6c vdn
bin hu6ng ddn chuAn muc do Nhd nu6c ban hdnh . Clcbfuo
c6o tdi chinh dugc l4p vd trinh bdy theo
dfng qui dinh cua tring chudn
hiQn chudn mgc vd ctrti AE
te toan hiQn hdnh dangfry dung
m1rc, th6ng
tu hudng d6n thgc
.
3.3 Hinh thrfrc k6 toiln 5p drlng : Chimg tir ghi s6
rv. cAc cHiNH sAcn KE roAN cHtr vnu Ap DrJNG :
4.1 Nguy0n
tic ghi nh$n cric khoin
tidn vdr cfc khofrn tucrng tluong tiiin
Ti6n vd c6c khoin tucrng ducrng tiAn bao g6m ti6n mltt4i qu!, tidn gui ngAn hdng, c6c khoin
.l
a
dAu tu ngan h4n c6
,
1
i1
,'
1 )1
I 11
1
- c6 khi ndng chuyOn d6i
thdi han g6c kh6ng qu6 ba th6ng , c6' tinh thanh khohn cao,
-
d6 dang thanh c6c lucrng tiOn x6c dinh vd kh6ng c6 nhi6u rtri ro trong chuy6n d6i thdnh ti6n
.
.a
^ tdc, phuong phAp chuydn d6i c6c d6ng ti6n khric
Nguydn
Cdc nghiQp vp kinh tO ph6t sinh bing ngoai tQ dugc quy d6i ra d6ng Viqt Nam theo
binh qudn li6n Ngdn hdng do Ngdn hdng nhd nu6c cOng
UO
tj' gi6 giao dich
tai thoi diOm ph6t sinh nghiQp ru. Tei thoi
di6m cu6i ndm c6c khodn muc ti6n tQ c6 g6c ngo4i tQ dugc quy d6i theo
tj' gi6 binh qudn li6n ngdn
hdng do Ng6n hdng nhd nu6c ViQt Nam c6ng b6 vdo ngdy k6t thric ni6n dO k6 to6n.
ChCnh lQch
tiOn tq
tj,gi6 thyc t6 ph6t sinh trong kj,vd
chOnh lQch
tj' gi6 do ddnh gi|lai
s6 du c6c
khoin mgc
t4i thcri di6m cu6i ndm dugc ktit chuydn vdo doanh thu ho{c chi phi tdi chinh trong ndm tdi
chinh.
4.2 Nguy6n
tic ghi nhfn hhng tiin kho
.).
Hdng t6n kho dugc ghi nhQn theo gi6 thdp hcrn gifia gi6 v6n hiQn tai vd girl tri thu6n c6 th6
hiQn dugc . Gi6
tri thuAn c6 th6 thyc
hiQn dugc
ld gi|ban u6c tinh tru chi phi
t\rc
b6n hdng u6c tinh vd sau
khi dA bp du phdng cho hang hu h6ng, l6i thdi vd ch4m ludn chuy6n . Cdng ty 6p dtmg phucmg ph6p
kC khai thudng xuy6n d0 hach to6n hdng t6n kho
vdi gi6 tri x6c dinh theo phucmg ph6p binh quAn gia
quyen.
4.3 Nguy6n
tic ghi nh$n vi kh6u hao tii
sfrn cii
tlinh
Tdi sin c6 c6 dinh cua COng ty dugc h4ch to6n theo nguydn gi6, kh6u hao, vd gi6t4 cdn 14i
r;
Nguydn gi6 bao gdm gi6 mua c6ng chi phi v4n chuy6n, 16p tI[t
.
.
Kh6u hao tdi san c6 dinh cira c6ng ty dugc thgc hiQn theo phucng ph6p
gian u6c tinh hiru ich cria tdi sdn nhu sau
- Nha cira
vft
kitSn
- M6y moc thi6t
:
truc
- 25 ndm
6 - 12 n1m
6 - 10 n[m
10
bi
- Phucrng tiQn v4n
tii , truydn d6n
- Cdng cg dqng cp quin ly, tei s6n kh6c 2 - 6 ndm
4.4 Nguy0n tic ghi nh$n
vdr
khAu hao b6t ilQng sin tl0u
n6t e6ng sdn dAu tu dugc ghi
nhQn theo
tu
nguy6n gi6. g6t eQng san dAu tu dugc tinh, trich kh6u hao
nhu TSCD kh6c cira c6ng ty.
4.5 Nguy0n
tfc ghi nh$n crlc khof,n tIAu tu t]ri chinh
Khoan dAu tu vho c6ng ty con, c6ng ty li6n k6t dugc ghi nhdn theo gi6 gdc. Lqi nhuan thu6n dugc chia
ttr c6ng ty con, c6ng ty li6n ktlt ph6t sinh sau ngdy cldu tu dugc ghi nhfn vdo b6o c6o k6t qud ho4t dQng
kinh doanh.
Dy phong giim gia dAu tu duqc lQp vdo thdi di6m cu6i ndm ld s6 ch0nh lQch gifia gi6 g}c cin cdc
khoirn dAu tu dugc h4ch to6n trdn sd k€ to6n 16n hcrn
gi|trithi
trucmg cira chring t4i thdi tti6m lap dg
phong.
4.6 Nguy6n
tic
ghi nh$n vir v5n h6a cdc khoin chi phi di vay
Chi phi di vay dugc ghi nhQn vdo chi phi phrlt sinh trong ndm ngoai tru c6c khoan dugc v5n h6a do
chi phi di vay li6n quan tr.uc tii5p d6n viec mua sAm, xdy
dpg
ho4c hinh thdnh mQt tdi
sALn
cg thO tlugc
A r,
vdn h6a viro nguy€n gi6 tdi san .
4.7 Nguy6n
tIc ghi nh$n vi phin b6 chi phi tri trufc
C6c khoan chi phi thr,rc tti dd ph6t sinh nhrmg chua dugc tinh vdo chi
phi
sAn
xu6t , kinh doanh cira kj'
phdt sinh vd viQc kt5t chuy6n cric kho6n chi phi ndy vdo chi phi s6n xudt , kinh doanh ci:r- circ ky k6
to6n sau trong m6t ndm tiri chinh ho{c mQt chu kj'kinh doanh.
Chi phi trd tru6c ngan han ld nhirng kho6n chi phi thpc tC phrit sinh ntrung c6 li6n quan toi ho4t dQng
s6n xudt,
kinh doanh cua nhidu kj.hach to6n trong mQt ndm tdi chinh ho4c mQt chu kj,kinh doanh
chua th6 tinh h6t vdo chi
, ., r
,
phi
sdn
nOn
*u6t, kinh doanh trong kj,ph6t sinh md dugc tinh vdo hai hay nhi6u
..4
Ky Ke toan tlep tneo
4.8 Nguy6n
.
tic ghi nh$n chi phi phfri tri
C6c khoan chi phi thgc
til chua ph6t sinh nhmg dugc tfnh tru6c vdo chi phi trA tru6c vdo chi phf
xu6t, kinh doanh kj,ndy cho c6c d6i tuqng chiu chi phi dC ddm b6o khi c6c khoan chi
tri
san
phSt sinh
thgc t6 kh6ng gdy dQt bitin cho chi phi s6n xu6t, kinh doanh . ViQc h4ch to6n c5c khoAn chi phi phii
tri
vdo chi phi sdn xu6t, kinh doanh trong
vd chi phi ph6t sinh trong
4.9 Nguy0n
kj'
kj,phii thqc hiQn theo nguy6n
tdc phu hqrp gifta doanh thu
.
tic ghi nh$n viin
chfr s0 hilu
V6n dAu tu cta chtr sd hiru dugc ghi nhfn theo s6 v6n thuc g6p cira chri sd hiru.
Th4ng du
v6n cd phAn dugc ghi nh4n theo
s6 chdnh lQch lcrn hon giira gi6 thgc t6 ph6t hdnh vd menh
gi6 c6 phi6u khi ph6t hdnh c6 phi0u lAn dAu, ph6t hdnh b6 sung hopc t5i ph6t hdnh c6 phitlu qu!
Lqi nhuQn chua
phAn ptrOi ta sO tql nhuQn
.
tir c6c ho4t dQng cira doanh nghiQp sau khi tru C) chi phi
thu6 TNDN cta ndm nay vd c6c kho6n di6u chinh do tip dpng h6i tt5 thay eOi ctrintr s6ch kt5 to6n vd
di6u chinh nOi tO sai s6t trgng y6u oia cfrc ndm trudc.
4.10 Nguy6n tf,c vdr phucrng
phfp ghi nh$n doanh thu
Doanh thu b6n hdng
Doanh thu b6n hdng dugc ghi nhan khi d6ng thdi thoa mdn c6c didu kiQn sau:
- PhAn l6n rtri ro vd loi ich vd gAn liAn v6i quy6n so hiru sin phAm ho[c hdng h6a dd dugc chuytin giao
cho ngudi mua;
- C6ng ty khdng cdn nim gifl quy6n quan
lf
hdng h6a nhu ngucri so hiru hang h6a ho4c quydn ki6m
so6t hirng h6a;
- Doanh thu duoc xric dinh tucrng dOi chac chan;
- C6ng ty dd thu dugc hoflc
sE
thu dugc lgi ich kinh t6 tir giao dich b6n hdng;
- Xdc dinh dugc chi phi li6n quan d6n giao dich btin hang
:
Doanh thu cung cdp dlch vq
Doanh thu cua giao dich vd cung c6p dich
dinh mQt circh
qr dugc ghi nhQn khi k6t quA cria giao dich d6 dugc x6c
tin cfly. Trudng hqp giao dich v0 cung c6p dich vg
dfung
doanh thu duoc ghi nhan trong
1i0n quan dtin nhiOu
kj, thi
kj,theo ktit qui phAn c6ng viQc dd hoan thanh vdo ngdy l4p Bing cdn
d6i kC to6n cua ky d6 . K6t qui ctra giao dich cung c6p dich vp dugc x6c dinh khi thoa mdntfitcd b6n
(a) di6u kiQn sau
-
:
Doanh thu dugc x6c dinh tucrng d6i chac chan
C6 kh6 ndng thu dugc lgi ich kinh tC tir giao dich cung c6p dich vp d6
Xhc dinh duqc phAn c6ng viQc dd hodn thdnh vdo ngdy lap Bang cAn d6i tc0 toan
X6c dinh duqc chi phi ph6t sinh cho giao dich vd chi phi dtl hoan thdnh giao dich
d
r. r
r,
cung cap qlcn vu oo
.
Doanh thu ho4t dQng tdri chinh
Doanh thu phrit sinh tir tidn ldi, ti6n b6n quy6n, cO tric, lqi nhuAn dugc chia vir c6c khoan doanh thu
ho4t dQng tdi chinh khiic dugc ghi nhQn khi thoa mdn d6ng thoi hai (2) diAu ki6n sau:
- C6 kha ndng thu dugc loi ich kinh ttl tir giao dich d6;
- Doanh thu duoc x6c clfnh tucmg d6i chac ch6n.
C6 tric,
lqi
lgi nhufln dugc chia, dugc ghi nhan khi c6ng ty dugc quyi,n nh{n c6 tric hodc dugc quydn nhfln
nhuAn ttr vi6c g6p v6n.
Thu nh$p kh6c bao gdm cdc khoan thu tir c6c ho4t
dQng t4o ra doanh thu g6m
- Thu vA thanh
li
dQng
xiy
ra khdng thucrng xuyOn , ngodi c6c ho4t
:
TSCD, nhugng b6n TSCE
- Thu ti6n phat khfch hdng do phi pham hqp d6ng
- Thu tiAn bAo hiOm dugc UOi ttrucmg
- Thu dugc c6c khoan ng phdi thu d6 xoa s6 tinh vdo chi phi
-
kj'tru6c
Khoin no phii trilnay m6t chtr duoc ghi ting thu nhflp
- Thu c6c khoin thuS dugc gidm, dugc hoan lai
- C6c kho6n thu kh6c
4.11 Nguy6n
tic vir phuong phfp ghi nhfln chi phi tdri chinh
Chi phi tdi chinh dugc ghi nhfln ld t6ng chi phi tdi chinh phSt sinh trong kj' (khOng bt tru voi doanh
thu hopt dQng tdi chinh )
.
C6c khoan chi phi dugc ghi nh{n vdo chi phi tdi chinh g6m:
- Chi phi hoflc c6c khoan t6 ten quan dtin c6c ho4t dQng dAu tu tdi chinh
- Chi phi cho vay vd di vay v6n
- Chi phi g6p v6n li6n doanh , li6n k6t,
16 chuy6n
ph6t sinh khi b6n ngo4i te,
chimg kho6n,
16
4.12 Nguy6n
tic
vdr phucrng
16
nhugng chimg kho6n ngin h4n ,
ti gi6 h6i
d1r
phdng gitm gi6
.
phfp ghi nhfn chi phi thuti thu nhAp doanh nghiQp hiQn hirnh, chi
phi thu6 thu nhfp doanh nghiQp hofln l4i
Chi phi thud thu nhdp doanh nghiQp hiQn hdnh ld sd thud thu nhQp doanh nghiQp phii nQp tinh tr6n
thu nhAp chiu thud trong ndm vd thud sudt thud thu nhQp doanh nghiQp hiQn hdnh
.
Chi phi thud thu nhdp doanh nghiQp hodn lai ld sd thud thu nhQp doanh nghiQp sd ph6i nQp trong
rr/dng lai phr{t sinh
tt viQc ghi nhQn thud thu nhQp hodn lai phili tti trong ndm, hodn nh{p tdi s6n
thud thu nhAp hodn
lai dd, drlQc ghi nhdn
tr] cdc ndm tnJdc
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