Báo cáo tài chính năm 2014 hợp nhất abc_007

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Ban Tdng gidm ddt Cong ty Cd phdn Ddy crlp diQn Viet Nam trlnh bay 86o c6o tdi chlnh hop
nhdl ndm 2014 cira C0ng ty, k6't th0c ngay 3l thdng 12 ndn 2014.
C0ng ty Cd phdn Ddy cdp dien Viet Nam (sau diy goitIt la COng ty) dL0c hoat dong theo Gidy
ch0ng nhfn dlng ky doanh nghiep, md sd doanh nghiep 0300381564, dtrng ky thay ddi Hn 4
ngiy 26 th6ng 6 nem 2014 udi v6n di6u E h 288.000.000.000 ddng do Phdng ding kf kinh
doanh-S0 Kd hoach vi 0du tu Thinh phd Hd Chl Minh cdp

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Sdn xuAl mua bdn driy crlp di0n, khi cu dign, v0t li€u
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D6ng Nai
- V6n di6u lQ : 100.000.000.000 ddng do COng ty ddu tu 100% vdn.
Cadivi 06ng Nai duqc thdnh l4p va hoat dQng theo Gi{y chfng nhrin dlng hl doanh nghiQp sd
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chinh 2014:

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kifn bAl thudng nio xAy ra.

tii

chtnh hqp nh6't kh0ng c6 su

HQiddng quin tri COng ty
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Thinh vi6n
- Ong NgryBn Hoa Ctrng
- Ong Hodng Nghia Din
- Ong Nguy6n Lqc
- Ong Dodn Hodi Thanh
- Ong L€ Quang Dinh

Qudc tich

Chrlc vu

ViQt Nam

ch0 tich
Ph6 ch0 tich

18/04/2012

Thinh vi0n
Thinh vi6n
Thinh vi6n

18t04t2012
18t04t2012
17/04/2013

Viet Nam
Vi$t Nam
Vipt Nam
ViQt Nam

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- Ong Nguy6n Dung
- Ong L6 Quang 0inh
- Ong Nguy6n Trung Trr0ng
Ban kiCm so6l :

viOn

Qudc tich

Ch0c vu

Bd nhi6m

Viot Nam
Vi0t Nam
Viet Nam
Vi0t Nam

Tdnq gidm d6'c
Ph6 tdng gi6m ddc
Ph6 tdng gi6m d6c
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Iim c6ng t6c kidm toen cho C6ng ty.

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vi

Kidm todn Phla Nam (AASCs) dwc chi dinh

Ban Tdng giiim d6t lrong viQc

cia

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chinh hEp nh61

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chinh hqp nhdt phln iinh '*
trung thuc, hqp lf tinh hinh tii chinh, ke't qua hoat dQng kinh doanh vd tlnh hinh lrru chuydn ti6n
t0 c0a C0ng ty trong nem. Trong qui trinh l4p Bdo cdo tii chinh hgp nh{t, Ban Tdng girim ddc
C0ng ty cam kdt dd tuin thil cdc y6u cdu sau:
Ban Tdng girim ddc COng

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ty chiu trdch nhiem vd viQc lflp Bilo cdo

ChQn lua cdc chinh sSch kd toiin thich hqp va ep dung c6c chinh s6ch

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Dua ra ciic ddnh gie, du doan hqp ry va than trQng;
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thich cho biio ciio tii chinh hqp nhil niy; nhiing noi dung cdn thuydt
rtr&c tr'inh biy trong phdn Thuydt minh 86o c6o tdi chtnh hop nh{t;

duqc cong b6

minh

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viec Ep c6c Bdo c{o

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trinh biy biio c{o tdi chinh hqp nhdt tr€n co sd tuan thir cdc chudn muc kd to6n,
chdd0 kdtodn vd cdc quy dinh cd li€n quan hi0n hinh;

tii

chinh hop nhdt dua tren cd s6 hoat dong kinh doanh lien uc;

ty dlm bio rlng ciic sd sdch k6'to6n dr-0c lr-tu gi[ dd phin dnh tinh
hinh tii chinh cta C6ng ty, vdi mrlc d0 chinh xac hqp lli tai b{t ky thgi di6m nio vd dtrm bAo
rlng 86o cdo oi chtnh hop nhal tuan tht cdc qtry dinh hign hinh clra Nhi nr.6c; d6ng thdi, c6
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trich nhi€m trong viec dlm bAo an toin cho tii sf,n cta c6ng ty vd thuc hien cdc bien
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thich hoP dd ngln chAn, phat hiQn cdc hdnh vi gian l{n vi cdc vi
Ban Tdng gidm d6c COng

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nhdt da phan 6nh trung thuc va
Ban Tdng gidm ddc Cong ty cam k€t ring 86o ciio tii chinh hqp
thdi didm 31 thdng 12 nem 2014, kdt
nOp ffi tinn nfnn tii chinh cira COng ty vd Cong ty con tai
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cONG Ty cd pxAr oAv cAp srEH vrEr uru
70-72 Nam Ki Kh0i Nghir, 0u{n 1, TP.HCM

vA coNG Ty coir

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qui hoat dong kinh doanh vi tinh hlnh

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phil hgp vdi

t0 cho nam tei chfnh k61 th0c cirng ngiy,
hQ th6'nq Kd torin Vigt Nam vi tudn thir ciic quy dinh hien hinh c6 li6n qran.
luu chuydn ti6n

TP. Hd Chi Minh ,ngdy 16 thdng 03 ndm 2015

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DICE !.tr

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SOUTHERN AUDITING AND ACCOUNTD{C FINANCIAI CONSULTING SER VICES
COMPANY LIMITED (AASCS)

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BAo cAo KEM ToAN oOc rAp
chhh hgp nh{t
Nan vA Cdng ty con
Cho ndm Ei chtnh k6tthlc ngey 31 theng 12 ndn 2014.
Vd Bdo cdo tdi

cla

Kinh sfli

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COng ty Cd pndn Dey cdp dien ViQt

cd oOto, HQlsdlc ouAN TRIvA snl
cONG TY cd p#I DAY cAP OIEil vICT

rdla

crAm

oO-c

NAM

dd kidm todn b6o ciio tdi chinh hgp nh{t kdm theo c0a C0ng ty Cd phdn DAy cdp
dien Viet Nam vi C6ng ty con (sau diy goit{t ti Cong ty), dr.qc tip nqiy 16/03/2018, tiltrang
07 d6n trang 45, bao gdm BAng cin d0i ke'todn hqp nhal t4i ngiy g'thzn|U, Bdo ciio kdt
qd hoat dQng kinh doanh hgp nhdt, Beo cdo ltru chuydn ti6n t0 hOp nhdt cho ndm tii chinh
kdt th0c cUng ngiy vi BAn thuy0l minh Bdo c{o tii chinh hgp nhdl.
Chrlng tOi

Trdch nhipm

cia

Ban Tdng Girim

dOt

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ty chiu trilch nhiQm vd vi0c l{p, trinh bdy trung thqc va hqp ty b6o Jl
cdo tii chlnh hpp nhdt c0a Cong ty theo chudn muc kC'toiin, chdd0 kdtoiin doanh nqhiQp Viet liii
Nam vd cdc quy dinh ph6p 19 c6 li6n quan d0h viQc lap, trinh biy biio cdo tii chtnh hqp nhdl ,rir
vi chiu tr6ch nhiQm vd kidm so6t nOi b0 mi Ban Tdng Gi6m dOc xdc dinh la cen thi6't dd dam ;c
bAo cho viQc Ep va trinh bdy bdo cdo tii chinh hqp nhdt khOng c6 sai s6t trQng y6u do gian
lfn ho{c nhdm l5n.
Ban T6ng Giilm ddc COng

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Trdch nhiQm c&a Kidm todn vi6n

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Trdch nhi€m cta ch0ng toi le dua ra ki6h vd bdo cdo tdi chtnh hqp nhd't dua tr€n kdt qutr
c0a cuQc ki6m todn. Chring toi dd ti€'n hdnh kidm toiin theo c6c chr-dn muc kidm todn Viet
Nam. Cdc chudn mgc niy y€u cdu ch0ng t6i tuen thir chudn mgc vi c{c quy dinh vd d4o drlc
nghd nghiep, lflp kd hoach va thuc hi0n ctsc kidm todn dd dat duqc sU dam blo hqp lV vd
viec liQu b6o ciio tii chinh hqp nhdt cta COng ty c6 con sai s6t trong y€l hay khong.
C0ng vi0c kidm todn bao gdm thuc hi0n cdc th0 tuc

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nhlm thu thip cdc

bXng chrlng kidm toiin

vd c{c s6 lieu va thuydt minh tron b6o c6o tii chinh hgp nhi't. Cdc th0 tuc kidm todn dl.pc lua
chan dua tr0n x6t do{n c0a kidm torin vi6n, bao gdm d{nh gi{ r0i ro c6 sai s6t trQng y6'u trong
b6o c{o tii chinh hgp nhdt do gian lin hoic nhdm lfln. Khi thuc hiOn ddnh gi6 cdc rti ro niy,
kidm todn vi€n dd xem x6t kidm sorlt nOi b0 c0a C6ng ty li€n qran dOh viQc lfp vd trinh biy
b6o cdo tii chlnh hop nhA't trung thuc, hgp lf nhlm thidt kd c6c thfi tuc kidm to6n phir hgp v6i
tlnh hinh thuc td, tuy nhi6n kh0ng nhlm muc dich dua ra kidn vd hiOu qul c0a kidm sodt nQi
b0 c0a C0ng ty. C0ng viQc kidm to{n c0ng bao g6m d6nh gid tinh thich hop cta cdc chinh
s{ch kd todn dLqc iip dUng vi tinh hgp lf c0a ciic rr6c tinh kd todn cira Ban Tdng Gidm ddc
g nhrr d6nh giri viec trinh bdy tdng thd b6o ceo tii chinh hqp nh61

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Globd
AllLnce

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29 Vo Thl Sau Stre€t, District 1, Ho Chl lrlnh Clty
Tel: (08) 3820 5944 - (08) 3820 s947; F.x: (08) 3820 5942

Email:info€aascs.coft.vn

Webslte:www.aasca.com.vn


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tii chinh hOp nhdt dd phin 6nh
c{c khia cqnh trQng ydu t'lnh hinh tii chinh ctra COng ty Cd phdn

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ty con taithdididm 31 thdng 12n6n2014, ciing nhukgt qd
hoat dong sln xudt kinh doanh vi tinh hlnh lrttr chuydn ti6n tC cho nim tii chinh kgt th0c cung
ngiy, phir hop vdi chudn muc kd todn, chd rto kd to,en doanh nghiQp Viet Nam vd ciic qui dinh
ph6p lf c6 li€n quan ddn vlQc lip vi trinh biy bdo c6o tAi chinh hqp nhAl.
Ddy cdp dien Viet Nam

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COng

TP. Hd Cht Minh, ngly 16 thdng 03 ndm 2015
Cdng ty TNHH Dich vu Td vdn

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4.355.000.000
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616.043.757.585

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55.947.043.070

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260.479.866.179

256.286.140.842

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578.321.786.723

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8.114.726.317

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8.829.511.611

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10.135.707.611

10.135.707.61

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89.308.074.876

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1.500.624.927

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286.450.199.418

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28.593.037.929
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28.380.689.000

312.422.96/..4

42.825.353.442
42.825.353.442

335

212.348.925

400

571.972.198.581

543.162.033.s91

571,S72.198.581

543.162.033.591

410

6.23

1. Vdn ddu tu c0a ch0 sd h[u

411

288.000.000.000

288.000.000.000

2. Thang dtt vdn cd phdn

412

43.234.340.000

43.234.340.000

7. ouy ddu ru phdt tridn

417

28.350.332.821

22.616.955.379

418

44.262.954.267

38.529.576.825

10. Lqi nhu4n sau thud chua phin ph6i

420

168.124.571.493

150.781.161 .387

c. Lot

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439

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5.818.41 1 .602

5.818.411.602

2.152.843,28

126.177,51

585,48

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70-72 Nam Ky Khdi Ngh-ra,0.1, TP.HCM

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Bdo c6o

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Mi sd

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minh
1

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ilrm 2014

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vi

3. Doanh thu thudn vd ben hang

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5

4

2

3

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5.964.704.136.120

4.464.164.373.558

02

7.2

570.138.677.936

1.738.403.088

10

7.3

5.394.565.458.184

4.462.425.970.470

11

7.4

dich W (10=01-02)

4. Gid vdn hing bdn

5. Lql nhuan gop vd brin hing

vi

cung c{p

20

dlch vrl (20 = 10-11)
6. Doanh thu hoat dong tdi chinh

7. Chi pht

tii

4.980.047.817.446

chtnh

4.032.456.126.469

414.517.640.738

429.969.844.00'l

21

7.5

6.459.557.943

2.906.188.444

22

7.6

56.761 .561.762

75.061.754.187

32.490.043.971

45.605.497,736
78.845.805.3

Trong d6: Chi phl lEi vay

ZJ

8. Chi phl biin hing
9. Chi phi quin U doanh nghiQp

24

7.7

76.345.783.999

25

7.8

125.851.958.678

10. Lql nhuan thudn tB hoal d0ng kinh doanh

30

162.017.894.242

1

13.7s8.216.3q

165.210.256.6

130=20+121-221-(2h25ll
11. Thu nh{p khdc

31

7.9

5.140.616.463

5.601 .036.314

12. Chi phi khiic

32

7.10

562.313.359

988.080.998

13. Lgl nhuan khec (40=31-32)

40

4.578.303.104

4.612.955.316

15. Tdng lCl nhuln kdtodn trudc thud

50

166.596.197.346

169.823,211.945

37.511.451.627

4i.bJl.u4).Jd/

52

(1.133.088.378)

't.446.472.335

60

129.817.834.097

126.725.694.223

29.817.834.097

126,725.694.223

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i

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17. Chi phfthudTNDN hoen hi
18. Lol nhu?n sau thud(60=50-51-52)

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7.12

61

cta c6 dong c(la cong ty me

62

19. Lel co bin tr€n m6i cd phidu

70

1

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16 thdng 03

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Cho

lW

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tii

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02

6.10;

166.596.197.346

169.823.211.945

38.756.858.273

31.915.657.560

6.11

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L

Nim nay

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- Lii, 16 ch6nh l€ch ti gi{ hdi doei chua thuc
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3. Lqi nhuan
thay

idi

li

hien

hoel dqng kinh doanh hudc

03

9j52.770.499

9.154.263.430

04

(807.725.e7e)

686.777.660

05

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(1.940.538.484)

06

32.490.043.971

45.605.4

08

242.857.968.860

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tra, thud thu nhAp doanh nghiep phdi nop)
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09

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Lrtu chuydn ti6n thuCn

255.244.86

til hoel d0ng kinh

10

doanh

I

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133.277.355.692
30.001.934.594

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119.911.86&818

l1

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12

(1.913.765.499)

IJ

(34.978.460.926)

(44.695.551.662)

14

(42.750.256.767)

(28.527.558.088)

15

41.705.577 .579

131.032

133.372.282

31.904.763.360
(46.069.388.275)

to

(96.738.932.462)

20

'184.510.785.884

s3.248.254.445

21

(52.497.461.7371

(34.493.684.372)

22

1.146.000.000

568.250.000

23

(4.355.000.000)

ll. trru chuydn lidn til hoel 60ng dCu tu
1. Tidn chi dd mua s{m, xay dung TSCO

vi

cilc

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sln

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2. Titn thu tr) thanh lf , nhr.0ng bdn TSCD

vi

cdc

tii

sin dii han khdc
3. Tidn chi cho vay,

mu c{c cOng cu nO c0a

don vi khdc

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24

don vi khec

vio

don

vi

khdc

25

6. Tidn thu hdi ddu trt g6p vdn

vio

ddn vi khiic

26

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7. Ti6n thu l6i cho vay, cd
Lrfu chuydn lidn thudn

tfc ve 0i nhuin

27

duoc chia

tit hoet d0ng ddu tu

30
11

2.156.175.250

(s3.550.286.487)

1.372.288.484
(32.553.14s.888)

cd pniu oAy cAp srEn uEr nmr vA cOre
70-72 Nam Ki Kh0i Nghh, 0.1, TP.HCM
cONG Ty

w

86o c6o

con

tii

chlnh hdp nhf,l

Cho ntrm tAi chtnh kgt thljc ngay

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rW

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nay

4

trudc

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31

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cd

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35

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93.329.688.077

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34

6. Cd tfc, loi nh4n d6 trA cho ch0 s6 hru
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36

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40

(136.202.887.260)

50

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71.855.731.580

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Tp.H6 Chi Minh, ngiy 16 thiing 03 ntrm 2015
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l0ng uram doc

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86o crio ttichinh hqp nhdt
70-72, Nam Ky Kh0i Nghia, Qu4n 1, TP. H6 Chl
Cho ntm tAi chfnh kdt thuc ngiy 31fiU2014
eAN rnw6r MINH aAo cAo rAr ctrfrun HOp NHAT NAM 2014

flhd hlhblno tign ddno Viet Nam. nooai tru tndno hdo c6 hi chrl blno d6no tidn khdc)

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Minh

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tdt lA C6ng ty)

Gi{y chring
nhan deng k1i doanh nghiep, ma s0'doanh nghiQp 0300381564 dtrng hi thay ddi Hn 4 ngiy 26 thdng 6
nem 2014 vOi vdn di6u lC le 288.000.000.000 d6ng do Phdng deng ky kinh doanh-Sd Kd hoach vi Ddu
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thidt bi phu Ong miiy m6c vi vit tu crc loai;

kf thuat dien, strn phdm U kim loai miu,

Kinh doanh nhd 6;
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Hinh thfc sfr h0u
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llp

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Nai)

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- Vdn rti6u l0 : 100.000.000.000 ddng do C0ng ty deu tu 100% v0h.
Cadivi D6ng Nai duqc thinh lap va hoat dong theo Gidy chrlng nhdn d[ng hi doanh nghiep s0
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86oc5o

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Cho n[m tai chtnh kdt th6c ngey
70-72, Nam K! Khdi Nghia, 0u0n 1, TP. Hd Cht
aAru rHwfr MINH aAo cAo TAr cHINH Hop NHAT NAM 2014
{Tnd ni6n ulno tidn ddno viEt Nam nomi tri, tn-Bno hdo c6 ohi chfi blno ttdno tiCn kh{cl

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nhil

ilfiznx4

3.1. Chd 00 kdtoiin 6p dung :
Cong ty dp dung chd d0 kd todn Viet Nam ban hanh theo Quy61 dinh sd 152006/00-BTC ngay
2OtOgt2OO6, cdc Chudn muc kd todn Viet Nam do BO Tei chtnh ban hinh vi cdc vtrn bln sfra 0di, Od
sung, hrrdng din thuc hien k0m theo.

3.2.

Hinh lhrlc sd kdtodn Cp drlng
cong ty dp dqng hinh thfc sd k6toen Nh6t hl chung.

I

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tuin lhfr Chudn mrlc kdtodn

Trong quii trinh l?p Biio c6o

-

t
I

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tii

chinh hqp nhi't, Cong ty da dp dung cdc chudn mrlc kdtoin sau:

Chudn muc kd toen sd 07

-

Ddu tu vao c0ng

Chudn muc kd todn sd 08

-

Th0ng tin vd nh[ng khoin g6p vdn liOn doanh;

ty liOn kdt;

tt - nop nhal kinh doanh;
'l-l
Chudn muc k6'to6n so 25 - Bao cao tai chinh hqp nhal vi cdc khoin diu tu veo cOng ty con; #i
Chudn muc ke'toAn sO

ngiy 06/11/2009 cfia BQ tii chtnh hudng ddn vd trinh biy
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ThOng tu 210/2009/n-BTC

Cd

sd hqp

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chlnh.

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nhal

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cong ty con t4i

ngiy 3l theng 12 nem

COng

2014.

ty con dugc hop nhal toan b0 kd tri ngdy mua, li ngiy Cong ty th(c sU ndm quydn kidm sodt
ty con, vi ti6p tuc duqc hgp nh61 cho d€h ngiy COng ty th{c sU chdm drlt quydn kidm sodt ddi vdi
ty con.
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Cong

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COng

chinh crla C0ng ty me vA C0ng ty con sir dqng dd hgp nhAt duqc lap cho ctng mQt ki

ke to{n, va duqc ap dung ciic chinh sech ke'toen mot cdch thdng nha't.

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Sd du cAc

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li

phdn lqi ich trong lai, 16, vd trong tai sdn thudn cia Cong ty con khong

n{m qiii bdi Cong ty, duoc trinh biy rieng biet trdn b{o cdo ket qui kinh doanh hgp nhdt vi drjoc
trlnh bAy rieng biet v6i phdn vdn chi sd h[u cr]a ciic cd d0ng cia C0ng ty me trong phdn vdn chrl s0
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duoc

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Nguy0n llc x6c dinh cdc kholn tidn: ti6n m{t, tidn grli ngAn hdng, tidn dang chuydn
Nguy0n l{c rric dinh cic kholn lddng dfdng ti6n li c6c kholn ddu tr.t ngrn han khong quil 3 theng c6
khd ntrng chuydn ddi dE danq thdnh tidn vi kh0ng c6 nhidu rli ro trong chuydn ddi thenh ri6n kd til

5.1.

t4


cou

TY cd pnix oAv cAp orEr vrEr NAM vA corc TY
86o c6o riiohtnh hdp nhfr
70-72, Nam Ki, Kh0i Nghia,0u0n 1, TP. Hd Chl Minh
Cho ntrm tAl chinh kdt thl]c ngay 31nA2U4
BAN THUYET MINH BAo cAo TAI cnlrun HOP NHAT NAM 2014
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thdi didm kel thfc nien d0 tAi chinh duqc ghi nhan vao bdo c6o k€l qul hoat dQng kinh doanh trong

tl

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giA do ddnh

gid l4i sd du cric khotrn muc tidn te, nO phai thu, nq phdi tra tai thdi didm cuoi nem duqc drinh Oiffieo
tf giii mua vio c0a Ngdn hang thudng mai ndi doanh nghiQp m0 tai khoan cong bO tai thdi didm [frb]q
c6o

tii

vio

doanh thu hoat dOng

chinh, sau khi bt tnt chonh lech teng

tii

chinh hoic chi

vi

ch€nh lech giim, sd chenh lech con tai OWc

phttii

chinh trong

lc!.

hacffi\

:/E

tL

Ti

l

5.2. ChinhsiichkO-to6nciacdckhoini!i'utrrchrlngkho6nvicSckhoinddutrtkhiic
odu U chrlng khodn vi c6c khotrn ddu tu khdc dduc ghi nhan theo gie mua thuc t€'. DU phdng duqc lap

i

gid hoi doiii dr-Qc rip dung dd d6nh giii so'du tai ngdy 31t1212014'.21.378 dAJSD; 25.819

LEURI/

giim giii tri cia cd'c khoAn ddu trr c6 thd chuydn nhuqng duoc tren thi trtldng vio ngiy k6't thtc
lc| kd to6n tudng fng vdi chenh lech gi[a gid gOt c0a cd phidu vdi gid thi trudng tai ngiy d6. Ting ho{c
giim s0'drt tai khoan dU phOng duoc hach todn vdo chi phi tai chinh trong lc/.
cho viQc

5.3.

Ghinh sech

ke'toin

itO'i

vdi hing

tO'n kho

d6nh gi6 hing tdn kho: Hing tdn kho duqc tinh theo gie gdc. Trudng hqp gie tri thudn c6
thd thuc hign dwc thdp hon giii go'c thi phii tinh theo gid tri thudn c6 thd thuc hien duqc. Giii goc hing
t6n kho bao gdm chi phi mua, chi phi chd bi€h vi cdc chi phi li€n quan trgc ti6p khdc phdt sinh dd c6
drlqc hing tdn kho 6 dia didm va trang thiii hi€n tai,

Nguy0n

t{c

Gi6 gdc c0a hing tdn kho mua ngoii bao gdm giii mua, ciic loai thud khong duqc hoin lai, chi pht vin
chgydn, bdc xdp, btro quAn trong qud trinh mua heng vi ciic chi phi khdc c6 li6n quan r{c tidp ddn viOc
mua hing t6n kho.

i

phi
Gi6 gdc cfia hing t6n kho do ddn vi tU sin xudt bao gdm chi pht nguyen lieu vAt lieut/c ti6p, chi
nh6n cong truc ti6p, chi phi sin xual chung cd dinh ve chi pht sin xudt chung bi6n ddi phet sinh trong
qua trlnh chuydn hod nguyen liCu vat lieu thanh thinh phdm.

I

Nh0ng chi phi kh0ng dr&c tinh

vio gi6 g6'c

c0a hing t6n kho:
15

coflc rY cd paAu oAv cAp otEx vtEr rnm vA cotc rv

Minh

l
I

t

coil

86o cito tiichtnh hcp nhil
Ei chfnh kdt thljc ngey Ynu2014

70-72, Nam Ky Khoi Nghia, Quan 1, TP. H6 Chi
Cho ntrm
eAN rHUYfr MINH aAo cAo TAI oHINH HOP NHAT NAM 2014
fmd nien tlno ti6n ddnd Vi6t Nam nooai tn] tn-Bnd hdo c6 hi chfr hlnn dilnn tiiln khln'l

-

Cdc khoin chidt khdu thudng mai

vi

giAm gid hing mua do hing mua khong dlng quy cdch, phdm

ch31.

t'
l

t-

a
l

-

Chi pht nguy€n vflt lleu, chi phl nhdn cong vi cdc chi phi sln xudt, kinh doanh khec phdt sinh tren
mfc blnh thudng.
- Chi phl bio quln hAng tdn kho trit cdc chi phi bio quln hing t6n kho cdn thi6t cho qud tinh sln
xtdt ti6p theo vi chi phi bio quin hing tdn kho phdt sinh trong qud trlnh mua hing.
- Chi pht b{n hang.
- Chi phl quln lf doanh nghiOp.
Phudng phrp rdc 6[nh gi6 t]i hing ldn kho cuoi
phLong phep binh quin gia quydn.

k]:

Gi6 tri hdng tdn kho cudi k!, dr.oc x{c dinh theo

l
L

PhUdng phdp hach

to6n hing lO'n kho:

COng

ty dp dqnq phrtung phdp ke khai thudng xuy€n dd

hach

toiin hing tdn kho.

L{p dg phdng gilm gi6 hing ldn kho: DrJ phdng giim giii hing tdn kho dugc lap vio thdi didm cuoi
nim li sd ch€nh lech gi0a giA got c0a hdng tdn kho ldn hon gld tri thudn c6 thd thuc hien duoc
a

chIng.

ii

5.4. I'lguyen lic ghl nhfn ciic kholn phai thu thrtdng mei ya phai thu khiic:
NguyGn tfc ghi nhfn: Cdc khoin phai thu khdch hing, khoin tra trt6c cho ngddi bdn, vd cdc khoin p
thu khdc t4i thdi didm bdo ciio, n61:
- C6 thdi han thu hdi hoic thanh toen dudi 1 ndm (ho{c trong mot chu lc.} sin xua't kinh doanh) duqc
phin loai li Tdi sin ngdn han.
- C6 thdi hAn thu hdi ho{c thanh toiin tr€n 1 nAm (hoAc trCn mot chu lc} sin xual kinh doanh) duqc
phdn lo4i li Tii sin dii h4n.
Lap dtt phdng phli thu kh6 ddi: DU phdng ng phai thu kh6 ddithd hien phdn giA tri d(r kien bi tdn that
crla ciic khotrn ng phii thu c6 khi ndng khong duqc kh6ch hdng thanh todn do'i v6i c6c khoan phai thu
tai thdi didm lfp Bdo cdo tAi chinh.

5.5 Ghl nh{n vi khfu hao tii sin c0'dinh;
llc ghi nhfn TSCD hitu hinh, TSC0 v0 hinh

Trii sAn c0'dinh duoc ghi nhan theo gid got. Trong qud trinh srl dqng,
theo nguyOn gid, hao mdn lui kdvi gi{ tri cdn l4i.
Nguy6n

Phudng phiip

khdt hao TSC0 hitu hlnh,

TSCD lhue

dudng theng.

Thdi gian khdu hao duqc udc tinh nhu sau:

t6

lii

tii

sAn cd dinh duqc ghi nhin

chinh: KhAt hao duoc trich theo phuong phiip


r
I

rI
I

Minh

Mi

Nhd cfra, vat kieh tnlc

I

l-

L

I

I
I
i

(
l

t

ilI,

I

I

t_

i

cor

coNG TY cd pHAu oAv cAp orEN vter rnm vA coue w
Biio c6o ritohinh hdp nhfr
70-72, Nam K| Khdi Nghia, Qufn 1, TP. H6 Chl
Cho ntrm tAi chfnh k6t thric ngiy 3111212014
eAI{ rHuydr MINH BAo cAo TAI cHINH HOP NHAT NAM 2014
tnltrudno hoo c6 ohi chrl blno ddnojiCn khricl
06 25

n em

Miiy m6c, thidt bi
Thi6t bi ven phong
Ph$ng fien van Ui

08

n em

05

n {m

06

n em

Quydn sfi dung ddt

50

n em

tic

v0h ho6 cdc kholn chi phi di vay vi ciic khoin chi phi khiic
t'lguyon t{o voh hod c6c kholn chi phi 0i vay: Chi phi di vay li€n quan tnc ti6p ddn vigc ddu tu xay
dung hoAc sln xudt tii sln dd dang duqc tinh vio gid tri crla tii san d6 (drlqc vdn hod), bao gdm cdc
khoAn lii tidn vay, phin bd ciic kholn chi0't khdu ho{c phU tr0i khi phrit hlnh trdi phidu, ciic khoin chi
phi phU ph6t sinh li0n quan tdi qud trinh lim th0 tuc vay.

5.6

Nguy0n

Viec von hod chi phi di vay sE duqc tam ngrlng lai trong c6c giai doan ma qu6 trinh ddu tu xay dung
ho{c sin xudt tai strn d0 dang bi giiin doan, tru khi sU gian doan d6 la cdn thidt.
Vi0c vdn hoii chi phi di vay sE cham dut khi cec hoat dOng chir ydu cdn thi6t cho viec chudn bi dua tai
sin d0 dang vio srl dung ho{c ben da hoan thenh. Chi phi di vay phdt sinh sau dd sE dttqc ghi nh{n lq_
chi phi sln xua't, kinh doanh trong k! khi phdt
rff

sinh.

Cdc kholn thu nhdp phdt sinh do deu tr.I tam thdi cdc khotrn vay rieng biet trong khi cho s0 Oung vad;i:

muc dich c6 duqc tai sln d0 dang thi phii ghi giim trU (-) vio chi phi di vay phdt sinh khi vOn
lu;
Chi phi di vay dupc von hoi trong tci khong duoc vrJot quii tdng sd chi phi di vay phdt sinh trong lc!.si
Cdc khotrn ldi tidn vay vd khodn phin bd chi0't khA'u hc{c phu trOi duoc vdn hod trong tilng hi khOndi
dr,gc vrtpt quii sd ldi vay thuc t6'phiit sinh vi sd phin bd chi61 khdu ho4c phu trOi trong k!'

hoii.

d6.

t{c voh hod ciic kholn chi phi khric:
Chl phi trC trtdc: Chi phl trA trrloc phdn bd cho hoat dOng ddu tu xay dung co bAn, ctri tao, ning
TSCD trong ki duqc vdn hod vio TSCD dang duqc ddu tu ho{c cdi tao ning cdp d6.

a

t'lguyEn

cdp

I

Chi phi khdc: Chi phi khdc phuc vu cho hoat d0ng ddu tr.l xiy dung cd btrn,
trong lqi duEc voh hod vao TSCD dang drjoc ddu tu ho{c cai tao ndng c{p d6.

cii

tao, ning cdp TSCO

L

Phiong phdp phdn bd cht phf fie fffic: Viec tinh vi phln bd chi phi tra trudc dai han vao chi phi strn
xuat kinh doanh trlng lci hach todn duqc cin cr1 vdo tfnh chAl, mric dO trlng loAi chi phf dd chOn phudng
ph{p vi ti€u thrlc phan bd hqp ly. Chi phi trtr tru6c duqc phan bd ddn vio chi phf strn xudt kinh doanh
theo phuong ph6p dudng theng.

5.7. Ghi nhan c5o kholn phli tre thddng mai vi phli tti kht6c
Ciic khoin phii trl ngrldi bdn, phtri trA khdc, khotrn vay tai thdi didm biio clio, n€l:
- CO thdi han thanh toiin drt6i 1 nam hoac trong mot chu ki sln xua't kinh doanh duOc phan bai lir nq
ng{n h4n.
- CO thdi han thanh todn tren 1 nim hoac tren mot chu ki sin xudt kinh doanh duqc phan loai la nq

dii

han.

t7
l


coH

coNG TY cd pxAu oAv cAp orfr vrfr rRru vA coruo w
Bdo cdo rit chfnh hcp nh{t
70-72, Nam Ky Khdi Nghia, ouin 1, TP. Hd Chi
Cho nem tei chinh kdt thljc ngiy YnZnUA
eAMHw(r MrNH eAo cAo TAr cHINH HOp NHAr NAM 2014
ffhd hien bino tien ddno Vigt Nam. nooai tr trl6no hdo c6 ohi cht blno ddno tidn khdc)

Minh

Tii sin thidu chd xir lyi duqc phan bai h
Thud thu nhap hoen hi drroc phln loai li

nO

ng{n han.

nq

dii

han.

5.8. Ghi nhfn chl phi phli tra, tich lrudc chi phi sfra choa ldn, chi phi blo hinh sln phdm
Ciic khoin chi phl th(c td chr.a phdt sinh nhrrng dLqc trfch trudc vio chi phi sln xuft, kinh doanh trong
ky dd dam bio khi chi pht phct sinh thr,rc td kh6ng giy dot bi6'n cho chi pht sin xu{t kinh doanh tren cd
sd dlm blo nguy€n tlc phir hgp gi0a doanh thu vi chi phL Khi ciic chi phi d6 phit sinh, n6u c6 ch0nh
lech v6i sd da tich, k6 toen ti6n hdnh ghi b6 sung hoic ghi giim chi phi tuung 0ng vdi phCn chenh
l€ch.

L

5.9. Ghi nhln chl phl tra fudc
Cdc chi phl ktr trudc drsc phan b6 trong vdng 12 thing duoc ghi nhfn lI chi pht tri trudc ng{n han vA
phAn bd vio chi pht strn xua't kinh doanh trong ntm tii chinh.
Cec chi pht trtr trudc duoc lien quan ddn nhi6u nim tii chinh, thdi gian phan bd tren 12 thdng dupc ghi
nh{n li chi phi tra tru6c ddi han..
5.10. trlgu0'n vOh chfr sfr hflu
o

Ghl nhfn vi trlnh biy cd phi6l mua lai : Cd phiCl do COng ty phdt hinh vi sau il6 mua lai h cd ph
7
ng[n qU! cfia COng ty. Cd phiet qW duqc ghi nhan theo gie tri thuc t6'vi trinh bdy tren Btrng Cin ddi
JJ(ll
kd torin li mQt khoin ghi gitrm v0'n chrl s0 hilu.
Ghi nh{n cd tr?c : Cd tfc phai tra cho ciic cd dong duoc ghi nhan tri khoin phai tra trong Blng CAn
kd todn cta C0ng ty sau khi c6 thOng biio chia cd trlc clra HQi ddng Quan tri COng ty.

cdc kholn d{ lrtr cdc quy ti lEi nhufn sau thu0-:
Lqi nhuan sau thug thu nh{p doanh nghiQp sau khi dLqc Hoi ddng Ouan tri phe duyet duqc trich cdc qW
theo oidu l€ Cong ty, nqhi quydt c0a Dai hOi o6ng cd dong vii cdc quy dinh phrip ty hiQn hdnh.
Nguyen

tic tdch l{p

5.11. ilguy0n l5c ghi nhfn doanh thu
Doanh lhu biin hing duqc ghi nhin khi ddng thdi th6a min cfc didu kiQn sau:
- Phdn l6n r0i ro vi lgi ich gdn lidn vdi quydn s0 hfiu sin phdm ho{c hing h6a de drrgc chuydn giao cho
ngUui mua;

- cong ty kh6ng cdn nlm gi0 quydn qutrn I! hdng h6a nhu ngudi sd hitu hing
hing h6a;
- Doanh thu dLqc xec dinh tudng ddi chdc ch{n;
- Cong ty da thu duqc hoac sC thu duqc loi ich kinh te'tU giao dich biin hing;

hda ho{c quydn kidm sodt

- Xiic dinh duoc chi pht li6n quan ddn giao dich biin hing.

lil

Doanh lhu hoat dong
chinh: Doanh thu phiit sinh ttJ ti6n lai, cd t[c, loi nhuAn duqc chia vi ciic
khotrn doanh thu ho4t dQng trii chinh khec duqc ghi nh{n khi th6a m6n ddng thdi hai (2) di6u kien sau:

- C6 kha neng thu duqc toi tch kinh re til giao dich
- Doanh thu dUOc xec dinh tuong do'i chdc chdn.
18

drj;


I

coilc
70-72,
r'
I

L

aAN

cd pnin oAv cAp stet vrEr runm vA cO[G Ty
Nam K! Khdi Nghia, oufn 1, TP. H6 Cht Minh

TY

cot{

86o cdo rirchtnh hop nhi'r

Cho nem tai chlnh kdt thlic ngay 31nU2014

rnurdr

MINH BAo cAo TAI cHtNH HOP NHAT NAM 2014
fihd hien blno tidn ddno Vi€t Nam. nooai triJ trdno hdD c6 ohi ch0 blno ddno tidn kh{c)

tI

t

e'
I

t

I

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5.12. Thudthu nh{p doanh nghiQp
Chi phithudthu nh{p doanh nghifp bao gdm thu€'thu nhap hiCn henh va thudthu nh{p hoEn lai.
Ihudthr nhfp hien hinh
Thud thu nhflp hien hinh li kholn thud duqc tlnh dr/a tr€n thu nhap tinh thu6. Thu nhfp ttnh thu6 chenh
lech so vdi ldi nhuan kdtodn E do di6u chlrrh oee khoen ehenh lech tam thdi gi0a thudva ke'to6n, ciic
chi phi kh0ng O.qc triJ c0ng nhu di6u chlnh c{c khoin thu nhfp khOng phii chiu thu6 vi cdc khoin 16
dr-0c chuydn.

I

Thudlhu nhlp hoin lal
Thud thu nhap holn lai
khotrn thue'thu nhip doanh nghigp sE phii nop hoAc sE dugc hoin lai do
ch6nh l€ch tam thdi gi0a gie tri ghi sd c0a tii strn vi nq phai tra cho mqc rlich 86o c6o Ei chinh hgp
nhdt vi cdc gid tri dirng cho mqc dich thud. Thue'thu nhf,p hoin lai phli tri duqc ghi nhAn cho t{t ca
cdc khoin chenh lcch tam thdi chiu thu€'. Tii sin thud thu nhf,p hoin lai chl dwc ghi nhan khi ch{c
chin trong tuong lai sE c6 lqi nhuan tinh thuo'Od st dung nhilng chenh lech hm thdi drloc khdu tru niy.
Gid tri ghi sd c0a tii strn thud thu nh6p doanh nghi€p hoan lai duoc xem x6t lal vrio ngiy kC1 th0c nem
tAi chinh ve sA dryc ghi giim ddn mric dim btro chlc chdn c6 dt lqi nhuin tlnh thud cho phdp lqi
c0a mQt phdn hoic toin b0 tii strn thud thu nhap hoan lai duqc sfl dung. Cdc tii sln thud thu
D
doanh nghi€p hodn lai chrla duqc ghi nhan trudc day duoc xem xdt lai vio ngdy kdt th[c nam tei
vi dL0c ghi nhan khi chdc ch{n c6 d0 loi nhuan tinh thud dd c6 thd sl dung ciic tii sin thuo'thu
hoen lai chua ghi nhin nAy.

li

I

L

T

I

t

san thud thu nhap hodn lai vi thue thu nhap hoin lai phtri tra ddqc xiic dinh theo thud sua't dU tinh

sd dp dung cho nim tai san duqc thu hdi hay nq phai tra dugc thanh todn dua tren cec mrlc thud sui't
c6 hieu luc tai ngey kdt thric ndm tii chinh. Thud thu nhap holn lai dr-qc ghi nhan trong Bdo ciio kdt qui
hoat dqng kinh doanh hqp nh61 tri, khi li6n quan tldn cdc khotrn muc duqc ghi thlng vAo vdh ch0 sO hdu
khi d6 thudthu nhdp doanh nghi€p sE duoc ghi th&ng vio vdn ch0 s0 h[u.

Tii
I
L

r'
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I

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I

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1

19


coNG Ty c0 PHAN DAy cAp oreN vreT NAM vA coNG Ty

I

70-72 Nam K! Khdi NqhTa, 0.1,

TP.HCM

coN

Bdo cdo

til

Cho nem tAl chlnh kdt thl]c

ohinh hcp nhtl

ngly 31fiU2014

BAN THUYST MINH BAo cAO TAI cHtNH HOP NHAT NAM 2014

(Thd hi€n blng tidn ddng Vigt Nam, ngoai tnl trudng hqp c6 ghi chrl blng d6ng tldn khdc).
l

I
6. Thdng lin bd sung cho ciic kholn mgc hlnh biy lr6n Elng cin ddl k(todn hdp nhdl
6.1. Ttdn

vi

mfl
+ Ti€n mit VND

+ Tidn mit ngoai te - USD
Tidn

2,029.68

Sd ddu nam

1.280.547.314

988.974.246

1.237.456.815

946.182.502

tsD #

43.390.499

Ti6n gill ngdn hing

70.574.884.266

+ Ti6n gfii ngan hang - VND

24.525.743.225

+ Ti6n grli ngen heng ngoai te
2.153.33s,73 USD

'
'

585.48 EUR

c0ng

46.034.024.533
15.1 16.508

'

36.613.1 13.749 s.s99.334,6s tED

486.752.932.345

6.4. Td lruarc cho ngudi bdn

t

3.788.012

36'dfu

494.293.150.744

'

11

8.050.772.510

612.343.923.254

56' 0iiu nem
6.287.562.334

605.833.280

4.413.346.635

5.614.286.327

986.443.750

.751 .1 61 .517

887.771.945

lipu

dc cho nhA cung c{p thidt bi, nha theu

xay d{ng cd ben
Tra tru6c cho

nhi

cung cdp dich

W khdc

1

Tra kuatc rgudi bdn nuarc ngoai

Trl tn6c cho nhi
Tra trudc cho nhi

cung cdp nguy6n

7.019.436.496

v{t

*

56'0du nem =

.971.281.124

7

c{p nguy€n v{t

nam

a;

Sd cudl ndm

Tre trudc ngudi bdn trong nrtdc
Tra

2.660.200.443

76.861.563.347

450.139.818.596
1.713.299,20 USo

LJSD

cung

2.663.988.455

f
130.91 EUR f

126,177.51 t6D

Sd cudi nim

cQng

nhi

73.208.600.646

4.355.000.000

6.3. Phill thu cfra kh6ch hang
Phai thu kh6ch hing - VND

tntdc cho

75.872.589.101

4.355.000.000

c0ng

Tri

42.791.744

Sd cu01 nilm

Ti6n g&i c6 ky han tai ngdn hing Ngoai thuong VN

-

'

71.855.731 .580

6.2. Ddu tu ngiln h4n

Phai thu khech hang

2,029.68 tED

46.049.141.041

usD
EUR
l

Sd cudl nim

cdc khodn ludng itudng ti6n

7.01 9.436.496

liQu

cung c6'p thie't bi, nha theu

11.126.127.771
7

.402.631.771

3.723.496.000

xey dung cd ban
c0ng

14.990,717.620

20

17.413.690.105


coNc TY cd

prir

oAy cAp orEH vrEr NAM vA coNG

TP.HCM

w

coN

Bdo cdo

('
t

70-72 Nam

r

Otrd nien blng tidn ddng Viet Nam, ngoai tru trudng hqp c6 ghi chri blng ddng tidn khdc).

i

BAN

Ki Khoi Nghia, 0.1,
THuyEr MINH BAo cAo rAr oHINH nge ruHAr NAM 2oi4

Ht

Cho nem tai chlnh kdt thric

chJnh hgp

nhfr

ngly 31fiU2014

i

6.5. Cdc kholn phll thu khdc

T

t

Phat thu

T

nghi0p

I

L

Sd cudl nim

d tlc

Sd itdu nim
155.000.000

Phli hu bAo hldm xE hoi, blo hidm y t6, bao hidm thdt
Phii thu kh6c

1

c0nc

I

70.482.151

32.780.996

.395.710.1 17

77.083.005

1.466.192.268

261.864.001

nim

Sd ddu nam

i

t

i
(
i

(..

6.6. DU phdng phli thu ng{n han khri ddl
Chi tidt dU phdng phli thu ngln hgn cho cdc khodn
Quii han thanh todn dtdi I
oud han thanh todn
1 nem ddn dd6i 2

56' cud'l

nO phai thu quii han nhu sau:

ntrm

t

nem
Qua han thanh toiin trl 2 ntrm ddn dr.l6i 3 ntrm
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(21 .199.996.219)

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379.842.522.951

318.765.779.033

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649.390.565.726

679.392.500.320

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679.392.500.320

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(
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cd pxin oAv cAp gtEx vrEr unu vA cduc ry

70-72 Nam Ky Khdi Nghia, 0.1,
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