BCTC quy 3 2017 (Cong ty me)
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BAO CAO TAICHINH
CONGTYME
euY 3 NAM 2oL7
Ndr
crfi
:
c6Nc rv cp Dr & PrDA HA rANc tHAt eiNH DIJdNG
Miu
3I/2I I(ha Van CAn, KP5, P.HBC, Thti Dtlc
sd B 01 - DN
(Ban hdnh theo th6ng
tu
sd
200/20I4[T-BTC
ngdy 2211212014 cria BTC)
eANc cAN odr rd roAN (cONG rY ME)
Y:NA
3 NAM 201
cni rGu
MS
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A. TAI SAN NGAN HAN
100
t. ti6n vd c6c khodn tUdng drrong ti6n
110
1.
Ti6n
t12
[.
r20
Ddu tu tdi chinh ngdn han
1. Chrime kho6n
sii cu6i
ty
sti aAu ry
minh
30to912017
ouo7l20r7
3
4
5
VI.1
111
2. Cric khoin trlong drJdng ti6n
2. Ds
Thuydt
168.850.055.575
190.107.333.790
2.574.745.472
3.354.328.098
2.514.145.472
3.354.328.098
104.653.998.761
110.009.971.480
L2I
kinh doanh
phdng giAm gi6 chung kho6n kinh doanh
(*)
3. Ddu tu nim giir dtin ngiy d6o h4n
lv?
L./.J
III. Cdc khoin phrii thu ngdn h4n
119
l.Phii
thu ngin h4n cfia khiich hdng
131
VI.3
74.049.136.322
76.622.42t.729
2.Tri
tru6c cho ngudi bdn ngdn h4n
r32
VI.6
15.381.023.161
18.196.847.492
3. Phei thu
n6i b6 ngdn h4n
4. PhdLi thu theo tidn
116
133
kd ho+ch hdp d6ng XD
135
6. Phei thu ngdn h4n kh6c
136
7. Drl phdng
8.
Tii
phii thu ngdn han kh6 ddi (*)
sdn thidu chd xt?
lli
1.
140
r41
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149
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150
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B. TAI SAN DAI HAN
1.
dii
VI4
:
han cria khdch
15.223.839.218
15.r90.102.259
42.233.167.788
58.981.483.023
42.233.167.188
58.981.483.023
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139
IV. Hing tdn kho
VI7
19.388.143.554
151
VI.13
2.514.808
r52
VI.17
16.894.542.050
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2.49r.086.696
2.482.55r.478
200
711,179-il?-l'919
139.t23.t45.r48
2r0
436.665.362.268
442.587.799.5tr
153
155
hi
2.Tfit trudc cho ngrrdi brin ddi han
/,:
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i\'tr
134
5. Phrii thu v€ cho vay ngin han
/t
2rl
VI.3
222.064.017.842
2t2
VI6
r95.182.964.999
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192.456.5r5.616
2
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3. Vdn kinh doanh 6 don vi
tilc
thuOc
4. Phei thu ddi han noi b0
Phii
5.
thu vd cho vay
dii
s{n c6'tlinh
1.
Tdi
srln cd
a.
Nguy6n gid
59.309.276.s06
64.080.255.902
2r9
(39.890.957.079)
(39.890.957.079
220
20.366.242.514
20.766.570.4s4
L3.596.442.514
13.996.770.454
222
25.t57.494.528
24.807.494.528
zzl
(11.s61.0s2.014)
(r0.8r0.724.0'7 4
216
22r
ei*r hf,u hinh
(*)
b. Gi6 tri hao mdn luY kd
tii
2. Tdi srln co'Ainn thu6
(*)
226
3.
Tii sin c6'itinh v6 hinh
227
a.
Nguy6n gi6
228
b. Gi6 td hao mdn lDy ke
229
III. Bdt
230
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231
r!
232
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lIV. Tdi
VI.9
225
b. Gir{ tri hao mdn luy kd
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VI.4
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chinh
Nguy€n gi6
a.
ZIJ
2r5
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phii thu ddi han kh6 ddi (*)
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7. DU phdng
3
hao mdn luy ke (+)
sdn dd dang
dii
tii
chinh
6.769.800.000
6.769.800.000
6.769.800.000
255.498.3r3.225
243.55r.865.713
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255.498.3r3.225
243.55r.865;713
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28.925.980.489
32.t75.980.489
240
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241
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251
24.r25.980.489
24.r25.980.489
2.
Ddu ftI vio c6ng ty li6n kdt, li6n doanh
252
6.036.364.9s0
6.036.364.950
3.
Ddu trt g6p vdn vdo ddn vi khric
253
800.000.000
4.050.000.000
(2.036.364.950
(2.036.364.950
20.832.580
40.928.981
20.832.580
40.928.981
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rii
5. Ddu trr ndm giu den
chinh ddi h+n (*)
?.24.
ngiy dio hqn
255
260
VI. Tdi sdn ddi han kh6c
l. Chi ohi tri trudc ddi han
2.
Tii
s6n thud thu nh{p hodn
261
lai
26r
3. Thidt bi, vOt tu, phg tirng thay thd ddi h4n
263
4. Tdi
268
sdLn
ddi han khric
VI.13
rdNc cONc rAI sAN (zio = too + 2oo)
270
9to.326.786.65r
929.230.418.938
c. N0 pnAI
300
427.343.6t7.753
437.6r3.t}4.835
310
25t.978.2r5.760
251.637.804.616
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I. N{ ngdn h4n
1. Phei tr6 ngrrdi b6n
?,...1-'I-e-Y-o-l..Tvi.lf
ngin han
qliirgy-q9-lsfu ,ltg.l
VI.16
22.956.364.285
24.6rr.145.7 t2
VI.14
5.605.836.580
798.033.680
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3. Thue
vi
4. Phei
tri
phii n6p Nhi nudc
cdc khoin
eJ
(ihl
6.
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tri
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bO ngdn harr
ngdn han khic
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tii
chinh ngln h4n
phii trd ngdn han
QuI binh dn gid
*li Ise...
1. Phf,i
tri dii
2. Neudi mua
3. Chi phi
tai tr6i phidu Chinh phri
6.699.896.364
6.699.896.364
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3r7
318
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19
VI.15
18.910.584.681
2r.13'7.r9r.561
181.590.788.000
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322
900.375.599
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22.539.r29.435
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68.355.21r.921
69.761.696.s9r
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25.620.000.000
31.s93.209.646
482.983.168.898
49r.617.374.103
482.983.168.898
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tidn trudc diihan
phii tri dii
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340
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339
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tra
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n. v6N
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330
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1.
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(8.634.205.20s)l
2.623.403.913
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r.298.315.636
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12.905.948.318
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- (Lai)^6 ch6nh l6ch
VI.9
Ti6n chi cho vay, lnua ciic c6ng cg ng cria ddn vi kh6c
22
ZJ
5.658.000.000
MS TM
Chi ti6u
4.
Tidn chi ddu ttr g6p vdn vdo ddn vi kh6c
7. Ti6n thu ldi cho vay, cd
tfc vd loi nhu{n
Lrn chuydn ti6n thu6'n ttho4t
IIL Luu chuydn ti6n trl ho4t
dQng d6'u
tlQng
tii
(r.736.20r.17s)
lo
3.2s0.000.000
rtrrgc chia
2'7
948.670
ttt
30
2.524.567
2.900.948.670
3.924.323.392
VI15
95.668.640.000
98.312.509.398
VI.15
(114.515.183.012)
(89.366.735.582)
40
(18.846.543.012)
9.005.773.816
50
(779.582.626
(r.35s.476.625
chinh
Ti6n thu til phdt hinh cd phidu, nhin vdn g6p cria chri sd
3l
Tidn
tri
l4i vdn g6p cho cdc chri sd hf,u, mua lai cd phidu
cria doanh nghiOp dd phdt hinh
3.
Quy 3 Ndm 2016
25
hfiu
2.
Nim 2017
aA
6.Tidn thu h6i ddu tu g6p von vdo tlon vi khdc
1.
3
Tidn thu hdi cho vay, bdn l+i c:ic cdng cg nQ cria don vi
kh6c
5.
Quf
Ti6n thu
tt
JZ
di vay
JJ
4. Tidn
ui
no gdc vay
5.
Tidn
tri
ng gdc thuc
lo.
cd nrc. loi nhunn da ffe cho chri
tii
chinh
35
sd hfru
36
Ltn chaydn ti€n tt hoat d1ng tii chinh
Lrru chuydn ti6n thudn trong
k] (50=20+30+40)
Ti6n vd fiJdng dudng tidn ttdu
Anh hudng cria thay ddi
kj
60
$ gia hdi dodi quy ddi ngoai
lridn vd nrdng dudng ti6n cudi
kj
(70=50+60+61)
tO
3.354.328.098
3.510.005.713
2.574.145.472
2.154.529.O88
61
70
VI.1
ndm 2017
NGrJdr r-Ap
nrfiu
Hli
llH 0i
Vfr Thi Thanh
Pham
Dtc T{n
MdusdBol-DN
cONc rY cP Er & r'r DU AN sA rANc
hinh theo TT s6 zoolzot+tQD-BTc
ngdy 2211212014 cia BQ tnrdng BTC)
rgAT EINH DUdNG
Ban
sAN rHUYfr MINH sAo cAo rAt cHiNH (COns
euY
r
ty me)
NAvt zotz
I. D4c didm hogt ttOng cria doanh nghiQp
tu vd Ph6t tri€n Dp an He tdng Th6i Binh
COng
ty
CO phAn DAu
doanh
sO
O:O:O|+ 496. MA,sO tfru0 0303614496.
Ngdnh ngfr0 nnn doanh
-
Ducrn
e
eiSy chimg nhfln ddng
ki
kinh
:
Kinh doanh nhd
Dinh gi6,tu v6n, mOi gi6i, qudng c6o, d6u gi6, qutntybdt
Sirn giao dich bdt dQng san
dQng
sin
.
.
DAu tu xdy dlmg co so h4 t6ng khu ddn cu, khu c6ng nghiQP, khu dO
thi
.
Xdy dung c6c c6ng trinh giao th6ng, cdng nghiQp, ddn dung, thiry lgi, diQn.
SAn xu6t mua ban vQt liQu xAy dung.
Ddu tu xAy dimg co so h4 t6ng khu d6n cu, khu c6ng nghiQp.
Mua b6n vf,t tu thi6t bi phuc vu ngdnh giao th6ng vfln
tii.
Thi nghiQm vQt liQu, ki6m tra ch6t luqng c6ng trinh khdng do c6ng ty thi c6ng. Gi6m s6t thi
c6ng xdy dlmg c6ng trinh giao th6ng (cAu, ducrng bg )
-
fhi6t
tc6 t
trirc c6ng trinh. ThitSt k€ qui hoach chi tit5t xAy dr4g
Kinh doanh kh6ch sqn, nhd nghi, dich vu dn uOng (kh6ng sin xu6t vQt liQu xdy dgmg,
ccv
scrn
khi , kinh doanh kh6ch s4n, nhdr nghi, dn u5ng tai t4r s0 )
Tr6ng lfa , ng6, c6y lucrng thpc c6 hat, rau ddu, hoa, cdy cdnh, cdy dn qu6. Tr6ng lria vd chim
s6c rimg. Khai th6c 96
-
.
Sira chira phucrng tiQn xe mfiy,thi6t bi thi c6ng, gia c6ng co khi
hdn, xi ma di6n, gia c6ng
-
.
.
Dai
lf
du lich. DiAu hdnh tour du lich. Dich vg h6 trg 1i6n quan d6n qu6ng b6 vd t6 chirc tour
du lich . Dai
lf
b6n v6 mtry bay
x Dia chi tru so chinh:
3ll2l
.
Kha V4n Cdn , Phucvng Hiqp Binh Ch6nh, Qu{n Thir Dric, TP. HCM.
* V6n di6u lQ: 482.906.290.000
muoi
ngd,Ln
d
(BOn trdm t6m muoi hai
tj,, chin trdm
16 s6u triQu,
ddng). V6n thlrc g6p d6n thoi di6m 3010912017 \d,482.906.290.000 d
.
hai trdm chin
rr. KV xE
2.1
roAN, DoN vI TIEN Tp sU DUNG TRoNG xn roAN
Ky k6 to,in : tri ngdy 01/01 vd ktlt thric vdo ngdy
2.2Danvi tiiin
tQ sft
3lll2
ndmducrng lich
dgng trong ghi ch6p k6 tofn lir : d6ng ViQt Nam (VND)
rrr. CHUAN MrtC VA CHE D0 KE rOAN Ar ngNc
3.1 Ch6 dO kO
toin 6p dung
C6ng ty 6p dgng cne eO k6 to6n doanh nghiQp ban hdnh theo Th6ng
2211212014 ctra BQ tru&ng B0 Tdi chinh
tu
sO
.
3.2 Tuy6n b6 vii viQc tufln thir chuAn mrpc k6 todn vh cn6 AQ k6 to6n
chuAn mgc kt5 to6n
200/2014/QD-BTC ngdy
:
COng
ty dd ap dgng c6c
Viqt nam vd c6c vdn bin hudng d6n chuAn mgc do Nhd nu6c ban hdnh. Cfrc b6o
c6o tdi chinh dugc l4p vd trinh bdy theo dring qui dfnh cua timg chuAn muc, th6ng tu hudng d6n thlrc
hiQn chuAn muc vd cn0 A9 k6 toan hiQn hdnh dang 6p dung
3.3 Hinh thrlc k6
'
tofn 6p dgng: Chimg tir ghi sO
ry. cAc cHiNH sAcH KE ToAN cHU vnu Ap DgNG :
4.1 Nguy0n tic ghi nhfn c{c khoin tidn vi cfc khoin tuong ttuong tidn
TiAn vd c6c khoin tuong ducrng ti6n bao gdm tiOn m4t t4i qu!, dAn giri ngAn hixrg, c6c khodn dAu tu
a
,
t
'
)1 ,
! L, 1 L1 - -r- r-r- -!,- ' - ^r
c6
khodn cao,
ngan h4n co thoi h4n gdc khdng qu6 ba th6ng , c6 tinh
thaft
khi
1
ndng chuy6n d6i
ddng thdnh c6c lucr,ng tiOn x6c dinh vd kh6ng c6 nhiAu rui ro trong chuydn d6i thdnh tiAn
dC
.
.3
^ tdc,
phuong ph6p chuy6n t16i c6c d6ng ti6n kh6c
Nguy6n
C6c nghiQp vu kinh t0 ph6t sinh bing ngo4i tQ dugc quy d6i ra d6ng Vi6t Nam theo
tj' gi6 giao dich
binh qudn li6n Ngdn hdng do NgAn hdng nhd nu6c cdng bO tai thdi diOm ph6t sinh nghiQp vp. T4i thdi
diOm cu6i ndm c6c kho6n muc tidn tQ c6 g6c ngoai tQ dugc quy ddi theo
tj'
gi6 binh qudn li6n ngdn
hdng do NgAn hdng nhd nu6c ViQt Nam cdng bO vdo ngdy kOt thric niOn d0 k0 to6n.
Ch6nh lQch tf gi6 thqc t0 ph6t sinh trong kj,vd ch6nh lQch
tiOn tg t4i
thdi diOm cu6i n[m
ducyc
tf
gi6 do d6nh gi6l4i sO du c6c khodn muc
ktlt chuy6n vdo doanh thu ho{c chi phi tdi chinh trong ndm tdi
chinh.
4.2 Nguy6n
tic ghi nh$n hirng tiin kho
Hang t6n kho dugc ghi nhan theo gi6 th6p hcrn gi1a gi6 v6n hiQn t4i vd gi6 tri thu6n c6 thO thgc hiQn
dugc. Gi6 trf thuAn c6 th6 thlrc hiQn dugc ld giabfnu6c tinh trir chi phi b6n hirng udc tinh vd sau khi
da Qp dg phong cho hdng hu h6ng, l6i thdi vd chQm lu6n chuy6n. Cdng ty 6p dpng phuong ph6p kO
khai thudng xuy6n d6 hach to6n hdrng tdn kho voi gi6 trf x6c dfnh theo phucrng ph6p binh qu6n gia
quyen.
4.3 Nguy6n
Tdi sdn c6
I
tic
cO
ghi nh$n vdr khdu hao tdri sen c6 dinh
e6n cua C6ng ty dugc
h?ch to6n theo nguyOn gi6, kh6u hao, vd gi6
.,
gi6 bao gOm gi6 mua cQng chi phi vdn chuyOn, ldp d4t
.
tri cdn 14i. Nguy6n
KhAu hao tdi s6n c6 dinh cua cdng ty dugc thuc hiQn theo phucrng ph6p duong thdng trong su6t thoi
gian u6c tinh hiru ich ctra tdi sin nhu sau
:
trric
- M6y moc, thi6t bi
- Nhd cira v4t ki6n
- Phucrng tiQn vQn tdi , truydn
05 06 10
d6n
30 ndm
10 ndm
10 ndm
- COng cu dpng cg quin ly, tei sdn kh6c 02 - 06 ndm
4.4 Nguy6n tic ghi nh$n vh kh6u hao bAt dQng sin ttAu tu
e6t d6ng sdn
clAu
tu dugc ghi nhfln theo nguyOn gi6. eAt
dQng san dAu
tu dugc tinh, trich kh6u
hao
nhu TSCD khfc cira c6ng ty.
tic ghi nh$n cr{c khofrn
4.5 Nguy6n
tIAu tu
tii
chinh
Khodn dAu tu vdo c6ng ty con, c6ng ty 1i6n k6t dugc ghi nhdn theo gi6 g6c. Loi nhuQn thuAn dugc chia
tir cdng ty con, c6ng ty liOn k6t ph6t sinh sau ngiry ddu tu ctugc ghi nhdn vdo b6o c6o k6t qu6 ho4t clQng
kinh doanh.
Dg phdng gi6m gi6 dAu tu dugc lQp vdo thdi di0m cu6i ndm ld s6 ch6nh lQch gita gi6 g6c cira c6c
kho6n ddu tu dugc h4ch to6n tr6n sO k6 to6n lcvn hon
gi|tri thf trucmg cua chfng t4i thoi
diOm lap du
phdng.
4.6 Nguy6n
tic
ghi nh$n
vi viin h6a cric khoin chi phi di vay
Chi phi di vay duqc ghi nhfln vdo chi phi ph6t sinh trong ndm ngoai
chi phi di vay liOn quan t4rc ti6p dtSn viQc mua sim, xdy
I
dpg
trt
c6c khoan dugc v6n h6a do
hoflc hinh thanh mQt tdi s6n cp thd dugc
t'
v6n h6a vdo nguyOn gi6 tdi sdn .
4.7 Nguy6n
tic ghi nhin vh phin
bd chi phi
tri trufc
C6c khodn chi phi thr,rc ttl dd ph6t sinh nhrmg chua dugc tinh vdo chi phi sin xu6t , kinh doanh cira kj,
ph6t sinh vd vi6c k6t chuy€n cdc kho6n chi phi ndy vdo chi phi s6n xuAt , kinh doanh cira c6c ky k6
to6n sau trong m6t ndm tdi chinh hoflc mQt chu
kj'kinh doanh .
Chi phi trd tru6c ngdn h4n ld nhtng khodn chi phi thr,rc tti ph6t sinh nhurg c6 1i6n quan t6i ho4t dQng
sAn xuAt,
kinh doanh cua nhiAu k! hach to6n trong m6t ndm tdi chinh ho5.c mdt chu kj,kinh doanh n€n
chua th6 tinh hOt vdo chi phi sf,n xuAt, kinh doanh trong kj'ph6t sinh md duoc tinh vdo hai hay nhi6u
,.,
L
..4
Ky Ke toan trep tneo
4.8 Nguy6n
.
tic ghi nhfn chi phi phfri tri
C6c kho6n chi phi thuc tt5 chua ph6t sinh nhung dugc tinh tru6c vdo chi phi tr6 trudc vdo chi phi s6n
xu6t, kinh doanh kj,ndy cho c6c dOi tuqng chiu chi phi dC d6m b6o khi c6c kho6n chi tr6 ph6t sinh
.,
.i ,, ^
gdy dQt biOn cho
thr,rc tO khdng
chi phi sdn xu0t, kinh doanh . ViQc hach to6n c6c khoAn chi phi phAi
trd vdo chi phi sin xudt, kinh doanh trong kj,ph6i thlrc hiQn theo nguy6n
vd chi phi ph6t sinh trong kj'
4.9 Nguy0n
tic phi hqp gifra
doanh thu
.
tfc ghi nhfln viin chri
s0
hitu
V6n dAu tu cia chu so hiru dugc ghi nhfn theo s6 v6n thgc g6p ctra chtr sd hiru.
ml y ' - -r--' --a'-co p
Inang cu von ^ -hAn duqc ghi nhfln theo sO chdnh lQch lcrn hcrn
gita gi6 thyc ttl ph6t hdnh vd mgnh
gi6 c6 phiOu khi ph6t hanh cO phiOu lAn ddu, ph6t hdnh b6 sung ho{c t6i ph6t hanh cO phiOu qu}
Lqi
nhuAn chua phAn ptrOi ta sO
.
tqi nhu4n tir c6c ho4t dQng cria doanh nghiQp sau khi tru (-) chi phi
thu6 I.NDN cira ndm nay vd c6c kho6n diAu chinh do 6p dung h6i t6 thay d6i chinh s6ch k6 to6n vd
diAu chinh nOi tO sai s6t trong yi5u
c'ilra c6c
ndm tru6c.
tic vh phuong ph6p ghi nhfln doanh thu
4.10 Nguy0n
Doanh thu b6n hdng
Doanh thu ban hdng dugc ghi nhfln khi d6ng thdi th6a mdn c6c diAu kiQn sau:
- Phen lon
rti
ro vd loi ich vd gdn li6n v6i quy6n sd hiru sin phAm hoflc hdng h6a dd dugc chuytin giao
cho ngudi mua;
-
COng
ty kh6ng cdn nfm
git
quy6n qudn
lf
hdng h6a nhu ngudi sd hiru hang h6a ho4c quyAn ki6m
so6t hang h6a;
- Doanh thu dugc x6c dinh tucrng d6i chac chan;
- COng ty dd thu dugc ho{c s0 thu dugc lgi ich kinh t0 tt giao dich b6n hdng;
- X6c dinh dugc chi phi li6n quan d6n giao dich b6n hdng
.!
Doanh thu cung cap dich vu
Doanh thu cira giao dich vd cu.rg c6p dfch vp dugc ghi nhQn khi k0t qu6 cira giao dich d6 dugc x6c
dinh mQt c6ch d6ng tin c4y. Trudng hgp giao dich vO cung cAp dich vu liOn quan
doanh thu dugc ghi nhan trong
dt5n nhiOu
ky thi
kj,theo kdt qu6 phAn c6ng viOc dd hodn thdnh vlro ngiry lap BAng cdn
\
aK. |
,
|
a,
,,^,
I
+,
!- 1: 1,
'
kj, d6 . KOt qui cira giao dich cung cdp dich vg dugc x6c dinh khi thoa mdn tdt cd b6n
d6i kC^ to6n cira
(4) di€u kiOn sau
-
:
Doanh thu dugc xric dfnh tucrng dOi chac chan
C6
khi
ndng thu dugc
lgi ich kinh te tir giao dich cung c6p dich v.u d6
X6c dinh dugc phAn c6ng viQc dd hodn thdnh vdo ngdy lap BAng cdn d6i kC toan
Xdc dfnh duqc chi phi ph6t sinh cho giao dich vd chi phi
A
CC
hoan thdnh giao dich
,.,
cung cap olcn vu oo
.
Doanh thu ho4t ilQng tni chinh
Doanh thu ph6t sinh tir tiAn ldi, ti6n ban quy6n, c6 tuc, lqi nhu?n dugc chia vd c6c khoan doanh thu
hopt dQng tdi chinh kh6c dugc ghi nhan khi thoa mdn d6ng thcvi hai (2) diOu kiOn sau:
- C6 kha ndng thu dugc lgi ich kinh t6 tir giao dich d6;
- Doanh thu dugc x6c dfnh tucrng d6i chdc chdn.
C6 tirc,
lgi nhu4n dugc chia, dugc ghi nhan khi c0ng ty dugc quy6n nhfln c6 tric hoflc dugc
quyOn nhfln
lqi nhuan tir viqc g6p v6n.
Thu nhflp khfc bao g6m c6c khodn thu tir c6c ho4t
dQng t4o ra doanh thu gOm
dQng
xiy
ra kh6ng thuong xuy€n , ngodi cric ho4t
:
- Thu vC ttrantr ly TSCD, nhugng bdn TSCD
- Thu ti6n phat kh6ch hdng do phi pham hqp d6ng
- Thu ti€n b6o hi6m dugc UOi ttruOng
- Thu duoc c6c khodn no phdi thu d6 x6a s6 tinh vdo chi phi ki'trudc
-
Khoin ng phii trdnay m6t chu dugc ghi tdng thu nhflp
- Thu c6c khoin thu6 dugc gi6m, dugc hodn 14i
- C6c khoan thu khac
4.11 Nguy6n
tic vi phucrng phfp ghi nhfn chi phi tdri chinh
Chi phi tdi chinh dugc ghi nhAn ld t6ng chi phi tdi chinh ph6t sinh trong kj, (khdng bir tru v6i doanh
thu ho4t dQng tdi chinh )
.
C6c khoan chi phi dugc ghi nhQn vdo chi phi tdi chinh g6m:
- Chi phi hodc c6c khoan t6 tiOn quan d6n c6c hoat ddng dAu tu tdi chinh
- Chi phi cho vay vd di vay vi5n
- Chi phi g6p v6n li6n doanh , li6n k6t,
16 chuyOn
nhuqng chimg khoan ngin h4n , dp phdng gi6m gi6
chimg khoan , 16 ph6t sinh khi brln ngo4i te, l5 tj' gi6 h6i do6i
4.12 Nguy0n
.
tic vh phuong phfp ghi nhQn chi phf thu6 thu nhfp
doanh nghiQp hiQn hdrnh, chi
phi thu6 thu nh$p doanh nghiQp hofln l3i
Chi phi thud thu nhdp doanh nghiQp hiQn hdnh ld sd thud thu nhQp doanh nghiQp phii nQp tinh tr€n
thu nhflp chfu thud trong ndm
vi
thud sudt thud thu nhip doanh nghiQp hiQn hdnh
.
Chi phi thud thu nh0p doanh nghiQp hodn lai ld sd thud thu nhQp doanh nghiQp s6 ph6i n6p trong
tddng lai phrit sinh
til viQc ghi nhdn thud thu nhflp hodn lai phii tri trong ndm,
thud thu nhdp hodn lai dd drrgc ghi nhAn til c6c ndm tnldc
.
hodrn nhdp
tdi
s6n
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9\rh
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