BCTC quy 3 2017 (hop nhat va van ban giai trinh chenh lech)
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nhfln ddng
bi kinh
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Kinh doanh nhd
Dinh gi6,tu v6n, m6i gi6i, quing c6o, d5ugi6, qu6n ly batd6ng san .
Sdn giao dich b6t dQng s6n
.
n\
Ddu tu xdy dgmg co so h4 tdng khu d6n cu, khu c6ng nghiQp, khu dO thi
.
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XAy dung c6c cOng trinh giao thOng, c6ng nghiQp, dAn dpng, thriy loi, diQn
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nghiQp.
Mua bfn vAt tu thiet bi phuc vu ngdnh giao thdng v4n t6i.
I
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I
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Thf nghiQm vat li6u, ki6m tra ch6t luong cdng trinh kh6ng do c6ng ty thi c6ng. Gi6m s6t
c6ng xAy drmg c6ng trinh giao th6ng (cAu, duong bd )
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Ngdnh nghe kinh doanh
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2.1
Kj'k6 tor{n : tir ngdy 01/01 vd kOt thirc vdo ng}ry 3lll2 nam duong lich
2.2Donvi ti6n tQ sri'dgng trong ghi ch6p k6 tofn lh : dOng ViQt Nam (VND)
III. CHUAN MI/c vA cHE De KE TOAN An rgNc
3.1 Ch6 dq k6 to6n 5p dung
C0ng ty 6p dpng chO dO k0 torin doanh nghiOp ban hdnh theo Th0ng tu s6 200/2014/QD-BTC ngdy
221I2120I4 cta BO trucrng B0 Tei chinh
.
3.2 Tuy6n bii v6 viQc tu6n thir chuAn mqc k6 to:in vh ctrii AQ kii todn
chrrAn mirc k6 to6n ViQt nam vd c6c
v[n bin hu6ng
c6o tdi chinh duqc lQp vd trinh bdy theo
: C6ng ty dd 6p dpng c6c
dAn chuAn muc do Nhd nudc ban hdnh. Cac b6o
dfng qui dinh cua timg chuAn mgc, thdng tu hufng d6n thgc
hiQn chuAn muc vh ctr6 C9 kC to6n hiQn hdnh dang ap dung
.
3.3 Hinh thri'c kii tofn 6p dgng: Chfng tir ghi s6
ry" cAc cHiNH sAcs KE roAN cHU yEU Ap DgNG
4.1 Nguy6n
tic
:
ghi nhfn c:ic khofln tiiin vir cdc khoin tucrng tluorrg tiiin
TiAn vd c6c khodn tucrng duo,ng ti0n bao gdm tiOn m4t tai qu!, tidn giri ngdn hdng, c6c khodn dAu tu
!,
ngdn han c6 thoi h4n g6c khdng qu6 ba thang, c6 tinh thanh kho6n cao, c6 khA ndng chuyOn d6i
dang thdnh c6c lucrng tidn x6c dinh vd kh6ng c6 nhiOu riri ro trong chuy6n d6i thdnh tiAn
dC
.
.!
^ tdc, phucrng phdp chuyOn d6i c6c d6ng ti6n khdc
Nguy6n
C6c nghiQp vp kinh t0 ph6t sinh b[ng ngoai tQ dugc quy d6i ra d6ng ViQt Nam theo
tj' gi6 giao dich
binh qudn li6n Ngdn hdng do Ngdn hdng nhd nu6c cdng bO tai thoi di€m ph6t sinh nghiQp vu. Tai thoi
di6m cu6i ndm c6c khoAn muc tidn tQ c6 g6c ngoai t0 dugc quy d6i theo tj, gi6 binh qudn li6n ngAn
hang do Ngdn hdng nhd nuoc Vi€t Nam c6ng bO vdo ngdy k6t thirc ni6n d6 kd to6n.
Chenh lQch
tj' gi6 thgc G phdt sinh trong kj.vd
ch6nh l6ch
tj' gi6 do d6tth gia lai s6 du c6c khoin muc
tiArr tQ tai thcvi diOm cu6i ndm duoc kOt chuy6n vdo doanh thu
ho{c chi phi tdi chinh trong ndm tdi
chinh.
4.2 Nguy6n
). ,,
tic
ghi nh$n hhng t6n kho
Hlrng t6n kho duoc ghi nhf,n theo gi6 thdp hcrn gita gi6 v6n hiQn t4i vd giatri thudn c6 th€ thr;c hiQn
duqc. Gi6 tri thudn c6 th€ thgc hiQn dugc ld giaban u6c tinh trir chi phi b6n hdng u6c tinh vd sau khi
da lflp du phong cho hdng hu h6ng,
l6i thdi vd chfm luAn chuytln. C6ng ty 6p dirng phucrng ph6p k€
khai thudng xuy€n dO hach todn hdng t6n kho voi giit tri x6c dinh theo phucrng ph6p binh qudn gia
quyen.
4.3 Nguy0n
Tdi sin
tic
cO c6
I
ghi nh$n
vi
kh6u hao thi sin cti Citrtt
einn cua C6ng ty dugc hach to6n theo nguyOn gid, kh6u hao, vd gi6 trf cdn l4i. Nguy6n
.,
gi6 bao g6m gi6 mua cQng chi phi vfln chuy0n, ldp d4t
.
KhAu hao tdi sin c6 dinh cta c6ng ty dugc thqc hiQn theo phucrng ph6p ducrng thing trong su6t thdi
gian udc tinh hiru ich cria tdi s6n nhu sau
:
truc
- M6y rn6c, thi6t bi
05 -
- Nhe cua vat ki€n
10
- Phucrng tiQn vfln t6i , truydn
- C6ng cp dqng cu quAn iy, tdi
d6n
sAn
kh6c
30 nam
10 ndm
06
- 10 ndm
02
-
06
nim
4.4 Nguy0n tic ghi nhfln vh khfu hao ndt CQng sin dAu tu
-^
-l
" ddu
-(, dQng
BAt
sdn
tu duoc ghi nh4n theo nguy€n giri. BAt dQng san dAu tu dugc tinh, trich khAu hao
nhu TSCD kh6c cira cOng ty.
4.5 Nguy0n
Khoin
dAu
tfc ghi nhffn cric khodn tlAu tu
tdri
chinh
tu vdo c6ng ty con, c6ng ty li6n k€t dugc ghi nhQn theo gia g6c. Loi nhudn thuAn dugc chia
tir cOng ty con, cdng ty 1i6n k6t ph6t sinh sau ngdy dAu tu dugc ghi nhpn vdo b6o c6o k6t qu6 hoat dQng
kinh doanh.
DU phdng gihm gia dAu tu dugc l4p vdo thoi di6m cudi ndm ld s6 chOnh l6ch
gita
gi6 g6c oia c6c
khodn dAu tu dugc hach to6n trdn sO kti to6n 16n hon gia tri thi truong cira chring t4i thoi di0m lflp dU
phong.
4.6 Nguy6n
tfc ghi nh$n vd v6n h6a
cdc
khoin chi phi di vay
Chi phi di vay duqc ghi nhdn vdo chi phi ph6t sinh trong ndm ngoai trir c6c khoAn dugc v5n h6a do
chi phi di vay li0n quan trgc ti6p dtin viQc mua sAm, xAy dimg hoflc hinh thdnh mQt tdi s6n cp th6 duqc
A.,
von noa vao nguyen gla tal san
4.7 Nguy6n
.
tic ghi nhfn vh phffn bd chi phi tri tru6'c
Crlc khoan chi phi thUc t6 dd ph6t sinh nhung chua duoc tinh vdo chi phi sAn xu6t , kinh doanh cira kj,
ph6t sinh vd vi6c k6t chuy€n c6c khodn chi phi ndy vdo chi phi sin xuAt , kinh doanh cta ctrc ky ke
to6n sau trong mdt ndm tdi chinh hodc mOt chu kj,kinh doanh
.
Chi phi trA tru6c ngdn h4n ld nhfing kho6n chi phi thpc t6 ph6t sinh nhrmg c6 li6n quan tdi hoat d6ng
,
A.,.,
sAn xudt, kinh doanh cua nhiOu
chu:a th6
kj,hach to6n trong m6t ndm tdi chinh hodc mQt chu kj,kinh doanh ndn
tinh h€t vdo chi phi s6n xu6t, kinh doanh trong kj,ph6t sinh md duoc tinh vdo hai hay nhi6u
kj,kC to6n ti6p theo
4.8 Nguy6n
tic
.
ghi nh{n chi phi phfli
tri
C6c kho6n chi phi thuc t6 chua ph6t sinh nhrmg duoc tinh tru6c vdro chi phi trd tru6c vdro chi phi
A.
xu6t, kinh doanh kj,ndy cho c6c d6i tugng chiu chi phi dO dAm b6o khi c6c khoin chi
vd chi phi ph6t sinh trong
4.9 Nguy6n
tic
kj,
ph6t sinh
sin xu6t, kinh doanh. ViQc hach to6n c6c khodn chi phi phAi
trong kj phii thFc hiQn theo nguy6n tac pht hqp giira doanh thu
thuc t6 khOng gdy dQt bi6n cho chi phi
trd vdo chi phi sdn xuAt, kinh doanh
tri
sin
.
ghi nhin v6n chri s0 hfru
VOn dAu tu cua chu so hiru duoc ghi nhan theo s6 v6n thuc g6p cria chir sd hiru.
Thang du
v6n
cO phAn
dugc ghi nh6.n theo
sO
ch6nh lQch lcrn hon gita gi6 thgc t€ ph6thdnh vd menh
gi5 c6 phi6u khi ph6t hdnh c6 phi6u lAn dAu, ph6t hdnh b6 sung hodc t6i ph6t hdnh cO phi6u qu!
.
Lgi nhu4n chua phdn ptrOi ta s6 tqi nhu4n tir c6c ho4t
chi phi
dQng cria doanh nghiQp sau
khi tru
O
thuti l-NnN cria ndm nay vd c6c khoin di6u chinh do 6p dpng hdi t6 thay ddi chfnh s6ch k€ to6n vd
di6u chinh h6i tO sai s6t trong y6u cuacdcndm tru6c.
4.10 Nguy6n
tic vir phuong phrip ghi nhfn doanh thu
Doanh thu b6n hdng
Doanh thu b6n hdng ducrc ghi nhfln khi d6ng thoi th6a mdn c6c diOu kiQn sau:
- PhAn lcrn rtri ro vd lcvi ich vd g6n li€n v6i quyOn
scy
hiru san phAm hodc hdng h6a dd duoc chuy,5n giao
cho ngudi mua;
- Cdng ty kh6ng cdn nim giir quyAn quan lf hdng h6a nhu ngudi sd hiru hdng h6a hodc quyAn kiOm
sorit hdng h6a;
- Doanh thu duoc x6c dinh tuong d6i chac chan;
- cOng ty dd thu duoc hof,c
sE
thu duoc loi ich kinh
tt5
tir giao dfch b6n hdng;
- X6c dinh duoc chi phi li6n quan d6n giao dich b6n hdng
Doanh thu cung ctip dich vu
x6c
dinh m6t chch dfng tin cfy. Trubng hqp giao dfch vd cung c6p dich vU li6n quan d6n nhi6u
b) thi
doanh thu duoc ghi nhan trong kj, theo k€t qun ph6n c6ng vi6c dd hoan thenh vdo ngdy lQp B6ng cdn
AOi te tofn cira ky d6 . Kdt qud cira giao dich cung cdrp dich vu duoc xric dinh khi thoa mdntdtcd b6n
(a) di6u ki6n sau :
- Doanh thu duoc x6c dinh tucrng dOi chac chan
- C6 khd ndng thu duoc loi fch kinh tC tir giao dich cung c6p dich vp d6
- X6c dinh dugc phAn c6ng viQc dd hodn thdnh vdo ngdy l4p Bdng cdn d6i kO toiin
- Xtrc dinh duoc chi phi ph6t sinh cho giao dich vd chi phi dC hoan thdnh giao dich
Doanh thu cira giao dfch vd cu.rg c6p dfch vu dugc ghi nhan khi ktit qu6 cira giao dfch d6 duoc
cung c6p dfch vp d6
.
Doanh thu ho4t ilQng
tii
chinh
Doanh thu ph6t sinh tir ti6n ldi, ti6n b6n quy6tr, cO tric, loi nhudn duoc chia vh ciic kho6n doanh thu
ho4t ddng tdi chinh kh6c duoc ghi nhfln khi thoa mdn d6ng thdi hai (2) diCu ki€n sau:
- C6 kha ndng thu duoc lgi ich kinh tti tu giao dich d6;
- Doanh thu duoc x6c dinh tuong d6i chac ch6n.
C6 tric, loi nhu4n duoc chia, duqc ghi nhin khi c6ng ty dugc quyAn nhan cd tirc hodc duoc quydn nhfln
lqi
nhuQn tu vi6c g6p v6n.
i
:
i
I
j
Thu nh$p khdc bao g6m cdc khoan thu tir c6c hopt
dQng t4o ra doanh thu gdm
xaf ra kh6ng thucmg xuy6n , ngodi c6c hoat
:
- Thu vO thanh l)i TSCD, nhugng b6n TSCD
- Thu tiAn ph4t kh6ch hang do phi pham hgp d6ng
- Thu ti6n b6o hi6m
du-o,
c UOi tfrucng
- Thu dugc c6c khoan nq phai thu d6 x6a s6 tfnh vdo chi phi t{y truOc
- Khoan ng ph6i trhnay m6t chri duqc ghi tdng thu nhfp
- Thu c6c khoAn thuti dugc giim, duoc hodn lai
- C6c khoan thu kh6c
tic vh phumrg phdp ghi nhin chi phi tii cnidn
Chi phi tdi chinh dugc ghi nhan h t6ng chi phi tai chinh ptr[t
4.11 Nguy0n
thu ho4t dQng tai chinh )
sintr trong
k] (kh6ng bn tni vcri doanh
.
C6c khoan chi phi dugc ghi nhdn vdo chi phi Gi ch nh gdm:
- Chi phi ho6c c6c khoan t6 ti0n quan
dtSn c6c
hopt tQng cIAu fu tai crunn
- Chi phi cho vay vd di vay v6n
- Chi phi g6p vtSn t6n doanh , 1i6n k6t, 16 chuy6n nhugng rhf-g khorin ngfn tran , dF phdng gidm giri
chimg khorln, 16 ph6t sinh khi ban ngo4i te, 15 ti gi6 h6i r1o6i .
4.12 Nguy0n
tic vi phuong phfp ghi nh$n chi phi thu6 ihu nhfp doanh nghiQp hiQn hdrnh, chi
phf thu6 thu nhgp doanh nghiQp hofln
[i
Chi phi thud thu nhOp doanh nghiQp hiQn hdnh
li
sd thud t4u nh4p doanh nghiQp ph6i nQp tinh tr6n
thu nhQp chiu thud trong ndm va thud sudt thud thu nhQp do{nh nghiep hi€n hinh
.
h sd thud thir nh{p doanh nghiep sd ph6i n6p rrong
tudng lai ph6t sinh tir viQc ghi nhdn thud thu nhQp hoSn Qf phdi tri rrong ndm, hoin nhQp tdi sdn
Chi phi thud thu nhflp doanh nghiQp hodn lai
thud thu nhdp hodn lai ttd ift/dc ghi nhQn ti/ c6c ndm rn/dc
.
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