bao cao tai chinh 2011
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C6ng ty C6 phan
Ky thu~tf)i~nToan
Cau
Sao cao tal chlnh
cho nam tal chlnh k6t thuc ngay 31 thang 12 nam 2011
kem thea BaD cao Killm toan DOc lap
va BaD cao clla Ban Giam d6c
Cong ty C6 ph~n Ky thu~t £)i~nToan C~u
Bao cao lai chinh cho nam lai chinh k~1Ihuc ngay 31 lhang 12 nam 2011
M~cI~c
NQi dung
Trang
Bao cao clla Ban Giam (l6c
1
Sao cao Killm loan DOc l:;lp
3
Sang can (161Kt!l loan
4
Sao cao Kt!lt qua Hoat (lOng Kinh doanh
6
Sao cao LU'u chuylln Til!m t~
7
Thuyt!lt minh Sao cao Tal chinh
9
Cong ty C6 ph~n Ky thu~t £)i~nTolin C~u
Baa cao tal chlnh cho nam tal chlnh k~t thuc ngay 31 thang 12 nam 2011
Baa cao cua Ban Glam dOc
Ban Giam dOc lrlnh bay bao cao nay cung v6'i cac bao cao lai chlnh da dlfQ'C kiilm loan l<;li ngay
31 thang 12 nam 2011 va cho nam lai chlnh kilt lhuc cung ngay.
1.
Thanh vi en cua HQIdOng Quan tri, Ban Ki~m soat va Ban Glam dOc
NhO'ng nglfai sau day la lhanh vi~n cua He)i dOng Quan tri, Ban Kiilm soal va Ban Giam dOc trong nam
va cho d~n ngay lap bao cao nay:
HQIdOng Quan trl
Ch(rc vy
Ngay bO nhlem
Cng Lam Thillu Quan
Chu tjch
28 lhang 3 nam 2008
Cng Nguyen HO'u Dang
Thanh vi~n
28 lhang 3 nam 2008
Cng T<;IHuy Phong
Thanh vi~n
28 thang 3 nam 2008
Ba Nguyen Thi B<;IchTuyllt
Thanh vi~n
28 thang 3 nam 2008
Cng Hsun Tony Cau Fong
Thanh vi~n
9 thang 4 nam 2010
Cng Nguyen HO'u Lam
Thanh vi~n
9 lhang 4 nam 2010
Ho va ten
Chfrc vy
Ngay bO nhiem
Ba Trinh Thi Thuy Lieu
Trlfang
Cng Nguyen Minh Hoang
Thanh vi~n
15 thang 4 nam 2011
Cng Mai Minh Tan
Thanh vi~n
9 thang 4 nam 2010
Ba VO Phlf6'C Thuy An
Thanh vi~n
9 lhang 4 nam 2010
Ho va ten
Ch(rc vy
Ng3y bO nhitm
Cng Nguyen HO'u Dang
TOng Giam dOc
13 lhang 7 nam 2009
Cng T<;IHuy Phong
Giam dOc di~u hanh
1 lhang 10 nam 2007
Cng Nguyen Tam Trl
Ph6 GiamdOc
1 thang 10 nam 2007
Cng Nguyen Ngoc Anh
Ph6 GiamdOc
1 thang 6 nam 2011
Cng TrlfO'ng Thai Quang
Ph6 Giam dOc
1 thang 6 nam 2011
Cng VTnh Nhl
Ph6 Giam dOc
1 thang 4 nam 2008
2 thang 5 nam 2011
Ba La Thj H<;InhThao
Giam dOc tai chlnh
17 thang 6 nam 2010
16 thang 6 nam 2011
Ho va ten
Ban KI~m soat
ban
Ngay mien nhiem
9 thang 4 nam 2010
15 thang 4 nam 2011
Ban Glam dOc
2.
Ngay mien nhltm
Xac nh~n cua Ban Glam dbc
Ban Giam dOc COng ty CO ph~n Ky thuat £)i~n Toan C€lu ("COng ty") chju trach nhi~m lap cac bao eao tai
chlnh phan anh trung thU'c va hQ'p Iy lInh hlnh tal chlnh cua COng ty t<;lingay 31 lhang 12 nam 2011 cOng
nhlf kllt qua hO<;l1de)ng kinh doanh va tlnh hlnh IlfU chuyiln li~n t~ cua COng ty cho nam klll thuc cung
ngay. Trong vi~c lap cac bao cao tai chlnh nay, Ban Giam dOc c€ln phai:
LU'a chon cac chfnh sach kll toan lhlch hQ'p va ap dung cac chlnh sach d6 me)l cach nhal quan;
£)lfa ra cac danh gia va lf6'C t1nh me)l each hQ'p Iy va than lrong;
N~u rO cac nguy~n lac kll toan thlch hQ'p c6 dlfQ'C tuan thu hay khOng, tuy thue)c nhO'ng khac bi~l
trong yllu da dlfQ'C trlnh bay va giai thlch lrong cac bao cao tai chlnh;
Lap cac bao cao tai chlnh tr~n cO' sO- nguy~n tac hO<;ltde)ng Ii~n tuC trll' lrlfang
cho rang COng ty se tillp tuc hO<;ltde)ng kinh doanh; va
hQ'p khOng thol!
Thillt kll va ap dung h~ thOng killm soat ne)i be) hi~u qua trong vi~c l;(lp cac bae cae lai chlnh phu
hQ'p nham giam thillu cac sai s61 va gian 1M.
1
Cong ty cll phc\n
Ky thu~tf)i~n Toftn Cc\u
Baa colo tal chfnh cho nam tal chlnh k6t thUc ngay 31 thang 12 nam 2011
Baa colo cua Ban Glam "Oc (th~p thea)
Ban Giam d6c chju lrach nhi~m dam bao rang cac s6 sach kt'ltoan thlch hoopdlYOOcIlYUgiCi'dt'l phan anh
tlnh hlnh tai chlnh cua COng ty vai mlrc dQ chlnh xac hoop Iy t:;li bat ky thai dit'lm nao va dam bao rang
cac bao cao tai chlnh tuan thu vai Chuan ml,J'CKt'ltoan Vi~t Nam, H~ th6ng Kt'ltoan Vi~t Nam va cac quy
djnh kt'ltoan hi~n hanh t:;li Vi~t Nam. Ban Giam d6c cOng chju trach nhi~m v~ vi~c dam bao an toan cho
tai san cua COng ty va do d6 thl,J'Chi~n cac bi~n phap thlch hoopdt'l ngan chM va phat hi~n cac hanh vi
gian Ian va vi ph:;lm khac.
Ban Giam d6c cam kt'lt rang COng ty da tuan thO nhCi'ng y~u cau n~u tr~n trong vi~c lap cac bao cao tai
chlnh.
3.
Ph6 duy~t cae baa colo tal chinh
Chung tOi pM duy~t cac bao cao tai chlnh k~m theo. Cac bao cao nay phan anh trung thl,J'Cva hoopIy
tlnh hlnh tai chlnh cua COng ty t:;li ngay 31 thang 12 nam 2011 cOng nhlY kill qua hO:;lt dQng kinh doanh
va IlYUchuy~n ti~n t~ cho nam tai chlnh k~tth(ic cling ngay, tuan thu theo cac Chuan ml,J'CKt'ltoan Vi~t
Nam, H~ th6ng Kt'ltoan Vi~t Nam va cac quy (Ijnh k~ toan hi$n hanh t:;li Vi$t Nam.
Thanh ph6 H6 ChI Minh, Vi~t Nam
Ngay 2 thang 3 m!lm 2012
2
NEXIA ACPA
Auditing & Consulting
INTERNATIONAL
BAo cAo KIEM ToAN DQCL~P
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Giri cac C& dong
Cong ty c& phAn Ky thu~t Difn TallO
ch
Chung to; dd ki~m toan bang din d6i k~ tmln dinh kern cua Cong ty C6 pryAnKy thu~t Di~n.Toan du
("Cong ty") t
("cac baa cao tai chinh") nhu duQ'c trlnh bay tiI trang 4 d~n trang 32.
Trach nhifm cua Ban Giam a6c va Ki~m toan vien
Nhu dd trlnh bay trong Baa cao cua Ban Giam d6c t
dl'a vao qua trinh ki~m toan cua chung to!. Baa cao tai chinh cua Cong ty cho nlim tai chinh k~t thuc
ngay 31 thang 12 nlim 2010 duQ'c ki~m toan bai cong ty ki~m toan khac vai y ki~n chAp nh~n toan phAn
duQ'c neu trong baa cao ki~m toan ngay 30 thang 3 ndm 2011.
CO' Sft Y ki~n
Chung toi dd thl'c hi~n ki~m toan thea cac ChuAn ml'C Ki~m toan Vi~t Nam. ChuAn ml'c nay doi hoi
chung toi phai I~p k€ hO
khon~ chua dl'ng cac sai sot trQng y€u. Qua tdnh ki~m toan bao g6m vi~c ki€m tra, tren co so chQn m~u,
cac bang chUng chung minh cho cac s6 li~u va piai trlnh tren cac baa cao tai chinh. Qua trlnh ki~m toan
cung baa g6m vi~c danh gia cac nguyen t.ic ke toan duQ'c ap d~ng va cac uac tinh quan trQng do Ban
Giam d6c thl'C hi~n, cung nhu danh gill SI' trinh bay t6n~ th~ cac baa cao tai chinh. Chung toi tin r~ng
qua trinh ki~m toan dd cung dp cac co so hQ'PIy cho y kien cua chung toi.
y
ki~n ki~m toan
Thea y ki€n cua chung toi, cac bao cao tili chinh dd phan anh trung thl'C va hQ'p Iy, tren mQi khia canh
trQng y€u, tlnh hinh tai chinh cua Cong ty C6 phAn Ky thu~t Di~n Toan du tnlim 20 II cung nhu k€t qua hOat d\lI1g kinh doanh va luu chuy~n ti~n t~ cho ndm tai chinh k€t thuc cung
ngay, phu hQ'Pvai cac ChuAn ml'C K€ toan Vi~t Nam, H~ th6ng K€ toan Vi~t Nam va cac quy djnh k€
toan hi~n hanh tai Vi~t Nam.
Baa cao tai chinh nay la baa cao rieng bi~t cua Cong ty va khong hQ'PnhAt vai baa cao tai chinh cua cac
cong ty can. Baa cao tai chinh hQ'PnhAt duQ'c I~p va phat hanh rieng bi~t.
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Ki~m toan vien
ChUng chi Ki~m toan vien s6: 0253/KTV
Pho T6ng Giam d6c
Themh pM H6 Chi Minh. Vi~1Nam
Ngily 2 thting 3 nom 2012
It.'VC1 14
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Cong ty cll ph~n
Ky thu~t £)i~nToan C~u
BANGCAN £l01 KE TOAN
1,1ngay 31 Ihang 12 nam 2011
Elan vi linh: ElOngVi~t Nam
Thuy61
Ma
TAlSAN
.0 mlnh
111.586.509.083
122.628.181.225
14.401.011.885
5.101.011.885
9.300.000.000
10.539.056.591
6.539.056.591
4.000.000.000
18.543.668.392
18.543.668.392
8.579.500.000
8.579.500.000
61.299.215.594
50.927.482.982
2.685.581.204
8.574.257.217
(888.105.809)
77.805.386.980
70.472.517.600
1.984.720.363
6.407.597.225
(1.059.448.208)
11.753.484.607
13.419.446.542
(1.665.961.935)
19.956.538.203
21.246.563.278
(1.290.025.075)
5.589.128.605
2.764.845.504
277.774.507
2.546.508.594
5.747.699.451
2.271.425.742
1.180.492.341
2.295.781.368
200
65.233.862.758
68.812.133.592
220
2.308.304.770
TAlSAN NGANHAN
100
TI6n va cae khoan IU'ang "U'ang ti6n
Ti~n
Cac khoan tlfang l!lfang ti~n
110
111
112
Cae khoan "Au IU'tal ehinh ngAn h,n
Elau tlf tai chlnh ngan hom
120
121
Cae khoan ph31Ihu ngAn h,n
Phai thu khach hang
Tra trlf6'c cho nglfai ban
Phili thu khac
DI,fphOng phai thu kh6 l!6i
130
131
132
135
139
Hang IOn kho
Hang tOn kho
DI,fph6ng giam gia hang tOn kho
140
141
149
Tal san ngAn h,n khae
Chi phi tra trlf6'c ngan hom
Thu~ gia tri gia tang l!lfQ'Ckhau triJ'
Tai san ngan hom khac
150
151
152
158
TAl SAN oAI HAN
Tal san cO "inh
Tai san cO l!jnh hCruhlnh
- Nguy1'>ngia
- Gia trj hao m6n lOyk~
Tai san cO dinh vO hlnh
- Nguy1'>ngia
221
222
223
227
228
- Gia trj hao men lOyk~
Chi phi xay dl,fng Co' ban dO' dang
229
230
BAI"9ng san "Au IU'
- Nguy1'>ngia
- Gia trj hao men lOyk~
240
241
242
Cae khoan "Au IU'tal ehfnh dill h,n
Elau tlf vao cOng ty con
Elau tlf vao cOng ty li1'>nk~t
Elau tlf dai hom khac
250
251
252
258
Tal san dill hfn khae
Chi phi Ira trlf6'c dai hom
Tai san lhu~ thu nh~p hoan l;;Ii
Tai san dai h;;ln khac
260
261
262
268
4
5
33
6;33
7
8
9
10
1.005.973.073
4.004.085.022
(2.998.111.949)
65.812.776
(3.075.559.981)
102.375.444
109.688.000
(43.875.224)
109.688.000
(7.312.556)
11
12
9 rJ6n trang 32 la
2.462.370.890
1.225.922.027
4.301.482.008
13
1.236.518.921
1.134.073.419
14
15.505.224.590
38.179.543.108
21.234.353.401
37.583.618.667
(22.674.318.518)
(16.349.265.266)
41.399.966.644
15
16
17
43.809.227.098
4.629.330.000
32.119.400.000
7.060.497.098
30
18
3.611.106.300
995.122.416
48.187.637
2.567.796.247
270
TONGTAlSAN
Cac thuy6t minh tir trang
31 Ihang12 nam 2011 31 lh3ng12 nam 2010
bO phsn hr;rp thBnh cua cac
4
176.820.371.841
bao cao tai ehlnh
2.635.330.000
32.119.400.000
6.645.236.644
3.715.442.657
873.935.484
210.035.294
2.631.471.879
191.440.314.817
nay.
Cong ty cll phan
Ke
Ky thu~tBi~nToim Cau
BANG CAN DOl
roAN (th!p theo)
~i ngay 31 thang 12 nam 2011
Dan vi tlnh: DOng Vi<;!tNam
Thuy6t
Ma s6 mlnh
NGUONVON
31 thang 12 nam 2011 31 thang 12 nam 2010
NO' PHAI TRA
300
61.028.021.782
70.877.781.341
N!j!'ngAn h~n
Vay ngan han
310
58.200.234.965
63.514.995.992
5.966.698.725
42.642.703.845
1.699.534.319
PMi tra ngU'Cl'iban
NgU'Cl'imua tra tilln trU'Cl'c
ThUll va cac khOan phai nOp Ng
PMi tra ngU'Cl'ilao "Ong
Chi phi phai tra
Phai tra khac
011 ph6ng phai tra ngan han
Quy khen thU'ang. phUC lQ'i
N!j!'dal him
011 ph6ng trQ' cAp mAt vi<;!clam
Ooanh thu chU'a thllc hi<;!n
Quy philttrilln
khoa hQCva cOng ngh<;!
311
312
313
19
33
2.676.888.550
43.724.035.491
887.730.228
314
315
316
319
320
323
20
5.204.604.503
21
22;33
1.120.805.477
1.615.116.989
1.334.170.159
1.636.883.568
336
338
339
VON CHU sa HCru
400
V6n chu sa hC1u
410
VOn cO phfm
411
412
414
417
418
420
Th(lng duovOn cO phan
CO phillu quy
Quy "au tU' phattrilm
Quy dll ph6ng tai chlnh
LQ'inhuan chU'a ph
2.827.786.817
138.906.000
1.056.131.671
1.632.749.146
330
23
5.121.520.511
1.505.158.060
1.583.788.657
2.728.571.806
1.190.355.871
1.076.664.198
7.362.785.349
6.647.261.135
715.524.214
115.792.350.059
120.562.533.476
115.792.350.059
120.562.533.476
92.364.460.000
6.083.358.132
(286.125.132)
92.364.460.000
6.083.358.132
(225.341.132)
237.615.549
4.076.216.022
18.026.224.905
4.076.216.022
13.554.441.037
191.440.314.817
440
176.820.371.841
TONG NGUON VON
Csc thuy6t minh ter trang 9 d6n trang 32 Is b9 ph~n h'lP thBnh cua csc bIlo cso tsi chinh mly.
NgU'Cl'ilap:
PHAN THI KIM ANH
Kllto
Ngay 2 thang 3 nlim 2012
5
Cong ty C6 ph&n
sAo CAO KET QuA HOAT
Ky thu~t£)i~nToim
C&u
£lONG KINH DOANH
eho n~m tal ehinh k~t th~e ngay 31 thang 12 n~m 2011
£)Cl'nvi tlnh: £)Ong Vi$t Nam
Chi ti~u
Thuy~t
M~ sO mlnh
2011
2010
Doanh thu ban hang va cung cAp djeh v~
01
190.233.016.970
206.783.686.089
Cae khoan giam triJ' doanh thu
03
(8.736.000)
(156.916.885)
Doanh thu thuan vA ban hang va eung cAp dieh v~
10
24
190.224.280.970
206.626.769.204
Gla vOn hang ban
11
25;34
(141.385.419.581)
(152.143.473.296)
Lvi nhu~n gl)p vA ban hang va eung cap dieh v~
20
48.838.861.389
54.483.295.908
Doanh thu hOGitl1l)ng tai ehlnh
21
26
3.758.857.926
6.954.522.509
Chi phi tai ehlnh
22
27
(1.703.259.150)
(2.886.053.913)
Chi phi ban hang
24
34
(12.027.424.599)
(13.738.588.892)
Chi phi quan Iy doanh nghi$p
25
34
(9.104.899.252)
(9.727.865.805)
Lvi nhu~n thuan til' ho~t dl)ng kinh doanh
30
29.762.136.314
35.085.309.807
Thu nh~p khae
31
28
896.808.542
171.530.193
Chi phi khae
32
29
(162.172.049)
(167.993.115)
LVi nhuin khac
40
734.636.493
3.537.078
Lvi nhu~n kA toan tnrae thuA
50
30.496.772.807
35.088.846.885
Chi phi thull thu nh~p doanh nghi$p hi$n hanh
51
30
(4.072.158.867)
(6.353.220.319)
(Chi phl)/thu nh~p thull thu nh~p doanh nghi$p
hoan IGii
52
30
(161.847.657)
184.387.690
23
26.262.766.283
28.920.014.256
60
LVi nhuin sau thuA thu nMp doanh nghl9P
Cae Ihuyilt minh tir trang 9 c1iln lrang 32 la b" pMn hW thBnh
Ngl1O'i I~p:
PHAN THI KIM ANH
Kll toan trl1ang
ThIlnh ph6 H6 ChI Minh, Vi~t Nam
Ngay 2 thang 3 nilm 2012
6
cu. cac bao cao tai chlnh
OIly.
Cong ty
clI ph;\n Ky
thu~t Eli~nToan C;\u
BAO CAO LlfU CHUYEN TIEN Te (phllO'ng phap glan tii\p)
cho nam tal chlnh k~t thuc ngay 31 thang 12 nam 2011
£lan vi t1nh: £lOng Vi~l Nam
ThuyAt
mlnh
2011
2010
01
30.496.772.807
35.088.846.885
02
03
04
05
06
6.852.573.126
204.594.461
(203.984.527)
(3.457.670.011 )
828.607.563
08
34.720.893.419
38.032.522.933
Tilln chi kMc tLr hO:;l1aOng kinh doanh
09
10
11
12
13
14
15
16
7.950.422.018
7.827.116.736
(6.677.715.529)
(614.606.694)
(857.944.750)
(4.107.006.837)
217.537.875
(1.301.665.698)
9.845.174.136
6.403.774.554
2.635.422.055
(722.022.394)
(1.266.948.145)
(8.355.685.828)
4.153.603.376
(5.566.454.243)
LIIU chuyAn tl6n thuAn cung cAp tlr ho~t "Ong klnh
doanh
20
37.157.030.540
45.159.386.444
Tilln chi mua lai san cO dinh
21
(979.697.453)
(1.798.738.237)
Tilln IhU ICrthanh Iy lai san cO ainh va tai san dai
h:;ln kMc
22
214.303.785
52.832.666
23
(85.174.180.750)
(38.408.467.467)
24
25
85.027.042.677
(2.994.000.000)
28.909.062.840
(939.295.000)
Ti~n lhu lai cho yay, cO lli'c va IQ'inhuan allQ'c chia
27
3.450.599.370
2.805.104.470
LlIU chuyAn tlAn thuAn Slr dyng cho ho.t "Ong "Au til
30
M:\ 56
Chi tl6u
LlfU CHUY~N TI~N Tlr HO~ T DONG KINH DOANH
Lqlnhu~nt~cthuA
fJi~u ehlnh eho cae khoan:
KhaU hao lai san cO ainh
Thay aOi cae khoan dt,l' phong
U~i Ill' lhanh iy tal san cO ainh
Lai tLr hO:;l1aOng aau tll
Chi phi lai yay
Lqi nhu~n lti hOi't "Ong k1nhdoanh ~
thay "01 cua vOn IlIU "Ong
nhemg
Giam cac khoan phai lhu
Giam Mng IOn khO
(Giam)/lang cac khOan phai Ira va chi phi phai Ira
Tang chi phi Ira lwac
Tilln lai yay aa tra
ThU~ thu nhap doanh nghi~p aa nOp
Tilln IhU kMc Ill' hO:;l1aOng kinh doanh
6.787.194.803
1.311.552.884
(6.406.549.326)
1.251.477.687
LlfU CHUY~N TI~N Tlr HO~ T DONG DAu TV
Tilln Chi chO yay, mua l:;Iicac cOng C\l nO'cua aan
vikMc
Tilln lhu hOi chO yay, ban l:;Ii cac cOng C\l nO' cua
aan vi kMc
Tilln chi aau tll gOp vOn vao cOng ty con
(455.932.371)
(9.379.500.728)
LlfU CHUYEN TIEN Tlr HO~T DONG TAl CHINH
CO ltic, 100inhUan aa tra cho chU sa hO'U
32
33
34
36
LIIU chuyAn ti6n thuAn Slr d\lng cho ho~t "Ong tal
chlnh
40
Ti~n Chi mua i:;li cO phi€lu aa pMI hanh
Tilln yay nhan allO'c
Tilln chi Ira nO' gOc yay
7
(60.784.000)
13.467.068.575
(16.756.878.750)
(29.488.548.700)
(32.839.142.875)
8.635.127.000
17.046.944.593
(38.740.927.903)
(15.577.170.400)
(28.636.026.710)
Cong ty CO phc\n
Ky thu~tf)i~nToan
Cc\u
BAo CAO Ll1U CHUYEN TIEN Te (phU'ang phap gl;\n 116p)(li6p lhee)
che nam tal chinh k~l lhuc ngay 31 lh3ng 12 nam 2011
Dan vi lInh: DOng Vi(ll Nam
ThuyAI
mlnh
2011
2010
3.861.955.294
7.143.859.006
10.539.056.591
3.395.197.585
T1ENVATU'O'NG £lU'O'NGTIEN CUOI NAM
70
4
14.401.011.885
Cac thuyfit minh til'trang 9 oJn trang 32 /a bl) phsn hO'PthBnh cua cac Mo caD tai chlnh nay.
10.539.056.591
Chi lieu
Ma 86
Ll1U CHUYEN TIEN THUAN TRONG NAM
50
TIEN vA Tl1O'NG £lU'O'NGTIEN £lAu NAM
60
4
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PHAN THI KIM ANH
K~ loan IrU'6-ng
~.
HCrU
Ong Giam dOc
Thanh ph6 H6 Chi Minh, Viet Nam
Ngay 2 thang 3 nllm 2012
8
DONG
Cong ty c6 phcin
Ky thu~tDi~nToan cciu
THUYET MINH BAO CAO TAl cHiNH
eho n~m tal ehinh kAt thue ngay 31 thang 12 n~m 2011
£lan vj tlnh: £long Vi~t Nam
1.
TO ehLre va ho~t dQng ehlnh
COng ty Co ph~n K9 thu~t £li~n Toan C~u (trU'6'c day la COng ty TNHH K9 thu~t £li~n Toan C~u) ("COng
tv") la cOng ty co ph~n dU'O'c thanh I~p t<;liVi~t Nam theo Gi~y Chli'ng nh~n £lang ky Kinh doanh sO
045928 do So' Kll hO<;lchva £l~u tU' Thanh phO Ho Chi Minh cap ngay 4 thang 11 nam 1996. Theo Giay
Chli'ng nhM £lang ky Kinh doanh so 0301446863 (trU'6'c day la sO 4103004205) ngay 28 thang 12 nam
2005. COng ty da chuy~n 10<;lihlnh doanh nghi~p t(Y cOng ty trach nhi~m hCl'uh<;lnthanh cOng ty co ph~n.
Sau dO, COng ty da nh~n dU'O'ccac Giay Chli'ng nh~n £lang ky Kinh doanh di~u chinh do So' Kll hO<;lch
va £l~u tU' Thanh phO Ho Chi Minh cap d~ tang von di~u I~ va
rong nganh nghll kinh doanh.
ma
COng ty c6 tn, So' chlnh d~t t<;liSo 1 Tan Thu~n, PhU'6'ng Tan Thu~n £lOng, Qu~n 7, TP.Ho Chi Minh.
HO<;ltdong clla COng ty la mua ban thillt bj di~n, di~n tlr, may phat di~n, thillt bj chong set; d<;liIy ky gai
hang h6a; mua ban thillt bj ph6ng ChaY, chCl'achay; thillt bj chong trom, thillt bj chillu sang cho xay dU'ng
dan dung, cOng nghl~p; djch Vu thillt kll, lap d~t, slra chCl'a, bao trl, mua ban thillt bj di~n l<;Inhtrong cOng
nghi~p va dan dung; mua ban may m6c, phu tung, thillt bj chll billn go; nghien cli'u chll t<;lO,san xu at, lap
rap thillt bj chong set, thillt bj di~n, di~n tlr; mua ban hang kim khl di~n may, thillt bj di~n, di~n tlr, tin hQc;
tU' van, cung cap, lap dat cac giai phap v~ trung tam dCI'Ii~u, thOng tin; san xuat, cung cap thillt bj cho
phOng thl nghi~m, Xlr Iy mOi trU'6'ng; xay lap tr<;lmva dU'6'ng day trung thll, h<;lthll t(Y 35KV tra xuong; san
xuat va lap rap thillt bj pMn phOi, dillu khi~n trung thll va h<;lthll t(Y 35KV tra xuong; xay dU'ng giao
thOng, thlly 100i;djch Vu cho thue van ph6ng, mat bilng, kho bai; mOi gi6'i va kinh doanh btlt dong san v6'1
quy~n So' hCl'uhoac di thue; cho thue thillt bj vii!'in thOng, thillt bj di~n, di~n tlr, di~n l<;Inhva san xuat thillt
bj vii!'in thOng.
Von di~u I~ dU'O'cphe duy~t clla COng ty la 92.364.460.000
VN£l. Cac co dOng chll yllu clla COng ty gom
c6:
56 cO phiAu
CO d6ng
% guy(,n
sa hCru
COng ty Co ph~n COng nghe Tien Phong
3.993.649
43,23%
Vietnam Infrastructure Holding Limited
1.146.972
12,40%
Ong Nguyi!'in HCI'uDOng
543.339
5,88%
Ong T<;IHuy Phong
182.034
1,97%
3.370.452
36,52%
Cac co dOng khac
9.236.446
100,00%
T<;Iingay 31 thang 12 nam 2011, COng ty c6 85 nhan vien (31 thang 12 nam 2010: 100 nhan vien).
2.
Ap
dung hl1ang dan kA toan merl
Ngay 6 thang 11 nam 2009, BO Tai chfnh da ban hanh ThOng tll so 210/2009nT-BTC
("ThOng tU' 210")
hU'6'ng diln ap dung Chuan mU'c Bao cao tai chlnh Quoc tll vll trlnh bay bao cao tai chlnh va thuyllt
minh thOng tin doi v6'i cac cOng Cu tai chfnh. Vi~c ap dung ThOng tll 210 se yeu cau trlnh bay cac thOng
tin cOng nhU' anh hU'ang clla vi~c trlnh bay nay dOi v6'i mot sO cac cOng Cu tai chlnh nhat djnh trong bao
cao tai chfnh clla doanh nghi~p. ThOng tU' nay se c6 hi~u lU'c cho nam tai chfnh kllt thuc vao hoac sau
ngay 31 thang 12 nam 2011. COng ty da ap dung ThOng tU' 210 va trlnh bay cac thuyllt minh bo sung vll
vi~c ap dung nay trong bao cao tai chfnh cho nam tai chfnh kllt thuc ngay 31 thang 12 nam 2011 t<;li
thuyllt minh so 32.
9
Cong ty C6 phc\n Ky thu~t £)i~nToan Cc\u
THUV£T MINH BAo cAO TAl cHINH (thip theo)
cho nam tal chlnh k4tthuc ngay 31thang 12 nam 2011
Dan vj tlnh: £lOng Viet Nam
3.
T6m t<\t nhCrng chlnh sach k4toan chu y6u
Sau dAy la nhCrng chlnh sach kiltoan
chlnh nay:
3.1.
chll yilu dU'O"cCOng ty ap d\lng trong vlec lap cac bao cao tal
CO'sa l(lp Mo cao tal chlnh
Cac bao cao tai chlnh nay dU'O"ctrlnh bay bang £lOng Viet Nam ("VND"), dU'O"Clap phu hOOpv6'i cac
Chuan ml,l'C Kil toan Viet Nam, He thOng Kiltoan Viet Nam va cac quy djnh kiltoan hien hanh t;;li Viet
Nam.
Cac bao cao tai chlnh dlnh kem khOng nham m\lc dlch philO anh t1nh hlnh tai chlnh, kilt qua hO;;ltdong
kinh doanh va tlnh hlnh lU'u chuyiln tilln te theo cac nguyen tac va thOng Ie kil toan phO bien
cac quOc
gia va cac th~ ch~ khac ngoai ph;;lm vi Viet Nam. Han nCra, vlec SlY d\lng cac bao cao nay khOng nham
danh cho nhCrng dOi tU'O"ngkhOng dU'O"cbiet vll cac nguyen tik thll t\lC va thOng Ie kil toan Viet Nam.
a
Cac bao cao tai chlnh dU'O"Clap tren cO' sa gia gOc. COng ty ap d\lng nhat quan cac chlnh sach kil toan
trong nam va nhat quan v6'i chlnh sach kil toan ap d\lng trong nam tfU'6'c.
Bao cao tal chlnh nay la bao cao rieng biet clla COng ty va khOng hOOpnhat v6'i bao cao tal chlnh clla cac
cOng ty con. Bao cao tai chlnh hOOpnhat dU'O"clap va phat hanh mot cach rieng biet.
3.2.
NiJm tai chlnh
Nam tai chlnh clla COng ty bat dau tli ngay 1 thang 1 diln ngay 31 thang 12.
3.3.
Cae giao dich b~ng ngo;;Ji t~
Cac giao dich bang ngo;;li te khac v6'i dan vj tilln te VND tren bao cao clla COng ty phat sinh trong nam
dU'O"cquy dOi sang VND theo tY gia hOi doai tU'ang Lrng t;;ll ngay giao djch. T;;Ii ngay kilt thUc nlen dO, cac
khoan m\lc tai san va nO"cO gOc bang ngo;;li te khac v6'i VND dU'O"cquy dOi sang VNB theo tY gia hOi
doai clla ngay kilt thuc nien dO kil toano Tat ca cac khoan cMnh lech tY gia hOI doal da thl,l'c hien va
chU'a thl,l'c hien deu dU'O"ch;;lCh toan vao bao cao kilt qua hO;;ltdong kinh doanh.
3.4.
If&c tlnh ke toan
Viec lap bao cao tai chlnh tuAn thll cac Chuan ml,l'CKil toan Viet Nam, He thOng Kil toan Viet Nam va cac
quy djnh kil toan hien hanh khac t;;li Viet Nam dOi hOi Ban Glam dOc phai cO nhCrng U'6'c tlnh va gia djnh
cO anh hU'ang diln 50 lieu bao cao ve tai san, nO"va viec trlnh bay cac khoan tal san va nO"tiem tang t;;li
ngay lap bao cao tai chlnh cOng nhU' cac 50 lieu bao cao ve doanh thu va chi phi trong suOt nam tai
chlnh. Kilt qua hO;;ltdong kinh doanh th\l'c til cO th~ khac v6'i cac U'6'c tlnh, gia djnh dat ra.
3.5.
Tien va cac khoan tU'O'ngc1U'O'ngtlen
Tilln bao gOm tilln mat t;;li quy va tilln giJi ngAn hang. Cac khoan tU'O'ng dU'O'ng tien la cac khoan dau tU'
ngan h;;ln cO dO thanh khoan cao, cO th~ d~ dang chuy~n dOi thanh mot IllO"ng tilln xac djnh khOng cO
nhillu rlil ro ve thay dOl gia trj va dU'O"CgiCr d~ dap Lrng cac khoan cam kilt thanh toan ngan h;;ln ma
khOng phai cho m\lC dlch dau tll hay la cac m\lC dlch khac.
3.6.
COng C(/ tal chlnh
Ghj nhan ban dau
Tai san tal ehlnh
T;;Ii ngay ghi nhan ban dau, tai san tai chlnh dllO"C ghi nhan theo gia gOc cong cac chi phi giao djch cO
lien quan trl,l'c tiep diln viec mua sam tai san tai chlnh dO.
10
Cong ty
cll
ph~nKy thu~t£)i~nToan C~u
THUYET MINH sAo cAO TAl CHINH (ti6p Iheo)
cho nAm tAl chlnh k6tthuc ngay 31 thang 12 nAm 2011
Elan vi t1nh: DOng Viel Nam
Tai san tal chlnh clla COng ty bao gOm lilin m~l, lilin glri ngiln h,ln, cac khoan phai Ihu khach hang, cac
khoan phai Ihu khac, cac khoan cho vay va cOng Cu lai chlnh chlfa nJ~m ytk
C6ng nil tai ehinh
TGiingay ghi nh~n ban "Au. cOng nO' lai chlnh "lYO'Cghi nh~n Iheo gia gOc In) "i cac chi phi giao dich c6
li~n quan Irvc lillp "Iln viec phal hanh cOng nO'lal chlnh "6.
Cong nO'lai chlnh clla COng ty bao gOm cac khoan phai Ira ngLr6'i ban, phai Ira khac va cac khoan vay.
Gia Iri sau ghi nhan ban "Au
Hien IGli,khOng c6 y~u cAu xac "inh IGiigia Iri clla cac cOng Cu lai chlnh sau ghi nMn ban "Au.
3.7.
Cae khoan phSi thu ngtin han
Cac khoan phal thu ngiln hGin "LrO'c phan anh Iheo gia Iri Lr6'c t1nh c6 Ihll thu hOi sau khi "a In). "i ~U'
ph6ng cho cac khoan phai Ihu kh6 "6i. DU' ph6ng phal Ihu kh6 "61 "LrO'c I~p dU'a vao SUO"anh gla cua
Ban Glam "Oc Ir~n cac khoan phai Ihu c6 dau hieu khOng c6 kha nang Ihu hOI.
DOi v6'i khoan nO' phai Ihu qua hGin Ihanh loan, duo ph6ng "LrO'c t1nh loan nhlY sau Iheo quy dinh IGiI
ThOng ILr sO 228/2009ffi-BTC
do BO Tai chlnh ban hanh ngay 71hang 12 nam 2009:
Khoan myc
3.8.
TV 16 dIP phong
Tlnh I'Glng qua hGineua khoan n9'
1
Qua hGindlY6'i 1 nam
30%
2
Qua hGinIll' 1 "Iln 2 nam
50%
3
Qua hGinIll' 2 "Iln 3 nam
70%
4
Qua hGinIr~n 3 nam
100%
Hang tOn kho
Hang IOn kho "LrO'c "anh gia Iheo gia Ihap han giO'a gia vOn va gia Iri Ihutln c6 Ih~ IhU'c hien "lYO'c. Gia
vOn hang IOn kho bao gOm chi phi nguy~n v~llieu Irvc lillp, chi phi nhan cOng IrU'c li~p va chi phi san
xual chung c6 Ii~n quan ,,~ "lYa hang IOn kho "Iln vi Irl va "iliu kien hien IGii.Gia vOn hang IOn kho "LrO'c
xac "inh Iheo phlfang phap blnh quan gia quylin. Gia Iri IhuAn c6 Ih~ IhU'c hien "lYO'c la gia ban Irong
qua Irlnh hOGiI"Ong kinh doanh blnh IhlY6'ng tr(r cac chi phi san xual ,,~ hoan Ihanh san pham, chi phi
lillp Ihi va pMn phOi san pham sau khi "a I~p duo ph6ng cho hang hlf hOng, 10i Ih6'i va Cham luan
chuy~n. DU' ph6ng cho hang IOn kho "LrO'c Irlch fap cho phan gia Iri duokilln bi IOn Ihal do cac khoan suy
giam Irong gia Iri (do giam gia; kem pham chal, 10i Ih6'i v.v) c6 Ih~ xay ra "Oi v6'i vallLr IhuOc quylin
h~u Clla doanh nghiep dU'a Ir~n bang chCrng hO'p II' vli SUO
suy giam gia Irj vao lhai "illm lap bang can "Oi
ke loan.
sa
COng Iy ap dung phLrO'ng phap k~ khai IhLr6'ng xuy~n "ll hach loan hang IOn kho.
3.9.
Tai san
eO c1;nhhiJ'u hlnh
Tai san cO "inh hO'u hlnh "LrO'c phan anh Iheo nguy~n gia Ir(r "i gia Iri hao m6n lOy kll. Khi lai san "LrO'c
ban hay khOng Ih~ Slr dung "LrO'c n(fa, nguy~n gia va gia Irj hao m6n lOy kll clla lai san "LrO'c 10GiikhOi lai
khoan va fai, 10 phal sinh Ill' viec Ihanh II' lal san "LrO'c hGich loan vao bao cao kill qua hOGiI"Ong kinh
doanh Irong nam.
11
eong ty ell phAn Ky thu~t£)i~nToan eAu
THUYET MINH sAo cAO TAl cHINH (li~p theo)
eho n~m tal ehlnh k6t thue ngay 31 thang 12 n~m 2011
£>O'nvi tlnh: £>OngVi$t Nam
Nguy~n gia
Nguy~n gia ban <1aucua tai san cO <1jnhhCl'u hlnh bao gOm gia mua cua tai san, thu~ nh~p khau, cac
khoan thu~ khOng <1lfQ'Choan l<;Iiva cac chi phi li~n quan trllc ti~p <1~nvi$c <1lfa tal san vao tr<;lngthai va
vi trl s~m sang Slr dung. Cac chi phi philt sinh sau khi tai san cO <1inhhCl'uhlnh <1a<1lfQ'C<1lfavao Slr dung
nhlf chi phi slra chCl'a, bao dlfOong va <1<;1i
tu, <1lfQ'Ch<;lchtoan vao bao cao k~t qua hO<;lt<10ngkinh doanh
trong ky phat sinh chi phI. Trong trlfCl'ng hQ'p c6 th~ chltng minh rO rang la cac chi phi nay lam tang lQ'i
Ich klnh t~ tlfO'ng lai lfac tlnh thu <1lfQ'CtCt vi$c Slr dung tai san cO <1inhhCl'u hlnh so vai tr<;lng thai Mu
chuan ban <1aucua tai san <16,thl cac chi phi nay <1lfQ'CvOn h6a lam tang nguy~n gia cua tai san cO <1inh
hCl'uhlnh.
Gja trj hao mOn
Gia trj hao mOn <1lfQ'Ctlnh theo phlfO'ng philp khau hao dlfang thang d\fa tr~n thOi gian hCl'u dung lfac
tlnh cho tCtng khoan muc cua tai san cO <1jnhhCl'uhlnh. Thai gian hCl'udung lfac tlnh nhlf sau:
~
6
2-7
6
2-6
Nhil clra, v~t ki~n truc
May m6c va thi~t bi
Phlfang ti$n v~n tai
Thi~t bi van phOng
Thai gian hCl'u dung va phlfang philp khau hao <1lfQ'Cxem xet <1jnhky <1~<1ambao rang phlfang philp
khau hao va ky khau hao la nhat quan vai lQ'i Ich kinh t~ lfac tlnh thu <1lfQ'CtCt tai san cO <1inhhCl'uhlnh.
3.10.
Tai san c6 djnh vO hlnh
Phan mem
Gia mua cua phan mem mai ma phan mem nay la mot bO ph~n tach rai val phan cltng c6 Ii~n quan
<1lfQ'CvOn h6a va h<;lchtoan nhlf tai san cO <1jnhvO hlnh. Phan mem <1lfQ'CpMn bO theo phlfang philp
<1lfang thang trong v6ng ba nam.
3.11.
Chi phi xay dvng
ca ban do dang
Chi phi xay d\fng ca ban d6' dang phan anh chi phi xay d\fng tr<;lmthu phat s6ng chlfa <1lfQ'Choan toan
hoan than~ va <1lfQ'Cth~ hi$n theo nguy~n gia. KhOng tlnh hao mOn cho xay d\fng cO' ban d6' dang trong
giai <1o<;ln
lap <1atcho tai khi cac tai san <16<1lfQ'Choan thanh va <1emvao Slr dung.
3.12.
aal dCngsan dau III
Nguyen gia
Sat <10ngsan <1autll' <111'Q'c
phan tmh theo nguy~n gia trti' di gia tri hao mOn lay k~. Nguy~n gia ban <1au
cua bat <10ngsan <1autll' bao gOm gia mua cua tai san va cac chi phi II~n quan trllc tiep <1~nvi$c <1lfa tai
san vao tr<;lngthili va vi trl siln sang Slr dung. Cac chi phi philt sinh sau khi bat <10ngsan <1autlf <1a<1lfQ'C
<1lfavao Slr dung nhlf chi phi slra chCl'a, bao dlfOongva <1<;1i
tu, <111'Q'c
h<;lchtoan vao bao cao k~t qua hO<;lt
<10ngkinh doanh trong ky philt sinh chi phI. Trong trlfang hQ'p c6 the chltng minh rO rang la cac chi phi
nay lam tang IQ'i Ich kinh t~ tlfang lai lfaC tlnh thu <1lfQ'CtCt vi$c Slr dung bat <10ng san <1autlf so vai
tr<;lngthai Mu chuan ban <1aucua tai san <16,thl cac chi phi nay <111'Q'c
vOn h6a lam tang nguy~n gia cua
bat <10ngsan <1autlf.
Gia trj hao mOn
Gia tri hao mOn <1lfQ'Ctlnh theo phll'ang philp <111'angthang dlfa tr~n thai gian Slr dung hCl'u Ich cua bat
<10ngsan <1autll'. U'ac tlnh thai gian Slr dung hCl'uIch nhll' sau
~
5-6
Tr<;lmthu philt s6ng
12
C6ng
ty c6
ph~n Ky thu~t£)i~nToim C~u
THUYET MINH sAo CAO TAl CHINH (ti~p theo)
eho n~m tal ehlnh kAt thue ngay 31 thang 12 n~m 2011
Dan vj t1nh: £lOng Viet Nam
3.13.
Cac khoan dau
Ill'
Cac khoan dau tl1 bao gOm dau tl1 vao cOng ty con, cOng ty li~n doanh va cOng ty li~n kat ma COng ty
nam giCt quy~n kiam soat dl1Q'c ghi nh~n theo gia gOc. 51,1'kiam soat tOn tWc tiep hay gian tiep chi phOi cac chlnh sach tai chlnh va hO
chlnh hQ'p nhat ke tCt ngay mua cho tai ngay thanh Iy.
3.14.
Cac khoan pMi tra va chi phi pMi Ira
Cac khoan phai tra va chi phi phai tra dl1Q'c ghi nMn theo gia trj phai tra trong tl1O'ng lai Ii~n quan dan
hang hOa va dich Vu da nh~n dl1Q'c, khOng phu thuoc vao viec COng ty d::l nh~n dl1Q'c hOa dan cua nha
cung cap hay chl1a.
3.15.
DV' phOng pM;
Ira ngrm h,m
DI,I'phOng cho bao hanh san pham dl1Q'c trlch I~p cho tCtng lo"i san pham, hang hOa, cOng trl.nh x::ly lap
cO cam ket bao hanh. Viec trlch I~p dl,l' phOng chi phi bao hanh cua COng ty dl1Q'Cl1aC t1nh bang 0,35%
doanh thu. Cac khoan dl,l' phOng phai tra dl1Q'c xem xet va di~u chinh I"i t"i ngay kat thuc ky ka toan.
3.16.
Trlch /(!p qu}l pMt trien khoa hQc va cOng ngh(J
Quy phat trien khoa hOc va cOng nghe dl1Q'c Slt dung cho dAu tl1 khoa hOc va cOng nghe. Quy nay dl1Q'c
trlch I~p tr~n lQ'i nhuan trl1ac thua dl,l'a tr~n tY Ie lQ'i nhu~n trl1ac thue tr~n vOn cM
hCtu hang nam va
h"ch toan vao chi phI. Cu the nhl1 sau:
sa
TV 19 19" nhuftn tN'ae thuAN6n ehu sa hCrubinh quan
Ty 19 trleh
Nh6 han 20%
0%
TCt 20% dan 25%
2%
TCt 25% dan 30%
4%
TCt 30% dan 35%
6%
TCt 35% dan 40%
B%
Lan han 40%
10%
3.17.
Doanh thu
Doanh thu ban hang
Doanh thu ban hang dl1Q'c ghi nhan tr~n bao cao kat qua ho"t dong kinh doanh khi phAn Ian rui ro va lQ'i
Ich gan lilm vai quylm so' hCtu san pham dl1Q'c chuyen giao cho ngl1ai mua. Doanh thu khOng dl1Q'c ghi
nhan nau nhl1 cO nhCtng yau to khOng chac chan trong yau li~n quan tai kha nang thu hOi cac khoan lQ'i
Ich cO li~n quan tai kha nang hang ban bi tra 1,,1.
Cung cllD Wch yu
Doanh thu cung cap djch Vu dl1Q'c ghi nMn tr~n bao cao ket qua kinh theo tY Ie hoan thanh cua giao djch
t,1i ngay kat thuc ni~n dO. TY Ie hoan thanh dl1Q'c xac dinh dl,l'a tr~n viec danh gia cac cOng viec d::l thl,l'c
hien. Doanh thu khOng dl1Q'c ghi nhan nau nhl1 cac yau to khOng chac chan trong yau li~n quan tai kha
nang thu hOi cua cac khoan phai thu.
3.1 B.
Thue hoat dong
Cac khoan thanh toan cho th~~ ho"t dong dl1Q'c ghi nh~n vao bao cao kat qua ho"t dong kinh doanh
theo phl1O'ng phap dl1ang thang d\l'a tr~n thai h"n cua hQ'p dOng thut'!. NhCtng l1U d::li thu~ dl1Q'c ghi
nhan vao bao cao ket qua ho"t dong kinh doanh nhl1 mot phAn khOng the tach rai trong tOng chi phi
thu~.
13
Cong ty C6 ph~n Ky thu~t £)i~nToan C~u
THUYET MINH BAo cAo TAl CHINH (ti6p theo)
eho nlim tal ehlnh k~t thue ngay 31 thang 12 nlim 2011
Dan vj linh: DOng Vi~t Nam
3.19.
Chi phI yay
Chi phllai vay dU'O'cghi nh(ln la mOt kh0<3nchi phi trong nam khi cac chi phi nay philt sinh.
3.20.
ThutJ thu nh~p doanh nghi~p
Chi phi thuo!lthu nh(lp doanh nghi~p dU'O'cghi nh(ln vao bao cao ko!ltqua hO<;ltdOng kinh doanh trlln ca
thuo!lthu nh(lp phai nOp hi~n hilnh va thuo!lthu nh(lp hoan 1<;Ii.
sa
Thuo!lthu nh(lp phili nOp hi~n hanh dU'O'cxac djnh dl,Yatrlln thu nh(lp chju thuo!ltrong nam va thuo!lsuat c6
hi~u Il,Yct<;lingay l(lp bang can dOl ko!ltoan va bat ky khoan dillu chinh thull phai nOp nao c6 lilln quan dlln
cac nam tmac. Thu nh(lp chiu thull c6 th~ c6 SI,Ykhilc bi~t so vai IO'inhu(ln bao cao trlln bao cao kllt qua
hO<;ltdOng kinh doanh do thu nh(lp chju thuo!l c6 tho!l khOng bao gOm cac khoan thu nh(lp va chi phi da
nOp thull hoac da khau trCYtrong cac nam khilc va c6 th~ khOng bao gOm nhO'ng khoan thu nhap hoac
chi phi khOng chju thull hoac khOng dU'O'ckhau trCY.
I
Thuo!l thu nh(lp hoan l<;IidU'O'c xac djnh theo phU'ang philp nO' trlln bang can dOi ko!ltoan cho cac khoan
chllnh I~ch t<;lmthai t<;lingay lap bang can d6i kll toan giO'a ca
linh thull thu nh(lp clla cac tai san va
nO' phai tra va gia trj ghi s6 clla chung cho mvc dlch bao colo tai chlnh.
sa
Gia trj ghi s6 clla tal san thull thu nh(lp doanh nghi~p hoan l<;Iiphai dU'O'cxem xet l<;Iivao ngay kilt thuc
nilln dO kll toan va phai giam gia trj ghi s6 clla tai san thull thu nhap hoan 1<;11
dlln mil'c bao dam chac
chan c6 dll IO'i nhu(ln linh thull cho phep IO'i Ich clla mOt phlm hoac toan bO tai san thuo!l thu nhap hoan
l<;IidU'O'cSLPdvng. Cac tai san thuo!lthu nh(lp doanh nghi~p hoan l<;IichU'a ghi nhan trU'ac day dU'O'Cxem
xet l<;Iivao ngay kilt thuc nilln dO k€l toan va dU'O'cghi nhan khi chac chan c6 dll IO'inhu(ln linh thull d~ c6
th~ SLPdVng cac tai san thuo!lthu nhap hoan 1<;11
chU'a ghi nh(ln nay.
Tal san thuo!lthu nh(lp hoan l<;Iiva thuo!lthu nh(lp hoan l<;Iiphai tra dU'O'c xac djnh theo thull suat dl,Ylinh
se ap dVng cho nam tal san dU'O'cthu hOi hay nO' phai tra dU'O'cthanh toan, dl,Yatrlln cac mil'c thuo!lsuat
va luat thull c6 hi~u Il,Ycvao ngay kllt thUc nilln dO ko!ltoano
Thull thu nhap hoan l<;IidU'O'cghi nh(ln vao bao cao kllt qua hO<;ltdOng kinh doanh ngo<;li tril' trU'ong hO'p
thull thu nhap philt sinh lilln quan dlln mOt khoan mvc dU'O'cghi thlmg vao v6n chU
hO'u, trong trU'ong
hO'p nay, thu€l thu nhap hoan l<;IicOng dU'O'cghi nhan trI,YCtio!lpvao vOn chll
hO'u.
sa
sa
Tai san thull thu nh(lp hoan l<;Iiva thu€l thu nh(lp hoan l<;Iiphai tra chi dU'O'c bu trCYkhl COng ty c6 quylln
hO'p philp dU'O'cbu trCYgiCl'atai san thull thu nh(lp hi~n hanh vai thull thu nh(lp hi~n hilnh phai nOp c6 lilln
quan tai thuo!lthu nh(lp doanh nghi~p dU'O'cquan Iy bal cung mOt ca quan thull dOi vai cung mOt dan vi
chju thu€l va doanh nghi~p dl,Ydinh thanh toan thuo!lthu nhap hi~n hilnh phai nOp va tai san thuo!lthu nh(lp
hi~n hilnh trlln ca
thuAn.
sa
3.21. Cac ben lien quan
Cac blln lilln quan bao gOm nhil dAu tU', cac cOng ty con, cac cOng ty lilln kllt va cOng ty !illn doanh clla
COng ty va cac cOng ty con va cac cOng ty lilln kilt clla cac nhil dAu tU'.
3.22.
Cae khoan df,l'ph6ng
Cac khoan dl,Yph6ng dU'O'c ghi nhan khi COng ty c6 nghTa vv hi~n t<;li(nghTa vv philp Iy hoac nghTa vv
lilln dal) do kllt qua tCYSI,Yki~n da xay ra va gAn nhU' chac chan COng ty se phai thanh toan nghTa vv d6.
Cac khoan dl,Yph6ng dU'O'c xac dinh dl,Yatrlln nhO'ng U'ac linh dang tin cay clla Ban Giam dOc vll gia trj
clla nghTa vv nO' d6 t<;lingay lap bang can dO; kll toano N€lu anh hU'6'ng vo!lgia trj thoi gian clla ti~n la
trong yo!luthl gla trj clla khoan dl,Yph6ng cOng cAn dU'O'cxac djnh la gla trj hi~n t<;liclla khoan chi phi dl,Y
linh d~ thanh toan nghTa vv d6.
14
C6ng ty cll phc\n Ky thu~tf)i~nToan cc\u
THUYETMINH BAo cAo TAl cHINH (ti~p thee)
che nam tai chlnh kGtthuc ngay 31thang 12 nam 2011
£)O'nvi tinh: £)Ong Vi~t Nam
3.23.
Cac Slf ki~n kMng ch~c ch~n
Cac khoan nO' ti~m tang khOng dllO'c ghi nh~n vao bao cao tai chlnh. Chung dllO'c cOng bO trlJ' khi khOng
xac djnh dllO'c kM nang phat sinh mot khoan chi d~ mang I"i 100iIch kinh t~.
Tai san ti~m tang khOng dllO'c ghi nh~n tr~n bao cao tai chlnh nhllng dllO'ccOng bO khi nO cO th~ mang
I"i 100iIch kinh t~.
3.24.
Cac SI,J' ki~n pMt sinh sau ngay ket thUcnien (f~
Cac 5\1' ki~n phat sinh sau ngay khOa 50 k~ toan ma cung cap th~m thOng tin v~ tlnh hlnh cua COng ty t"i
ngay khOa so k~ loan ("cac 5\1' ki~n di~u chinh") dllO'c pMn anh tr~n bao cao tai chlnh. Cac 5\1' ki~n phal
sinh sau ngay khOa 50 kllloan khOng phai la cac 5\1' ki~n di~u chinh dllO'c trlnh bay lr~n thuylll minh bao
cao tai chlnh nllu lrong y~u.
3.25.
Cac chr tieu ngoai bang can (f6i ke toan
Cac chi Mu ngoai bang can dOi kll toan, nhll dllO'c dinh nghTa trong H~ thong Kll toan Vi~t Nam, dllO'c
cOng bO tJ cac thuylll minh thlch hO'Pclla cac bao cao lai chlnh nay.
4.
TI4n va cae khean tllO'ng "trO'ng tl4n
31thang12 nam 2011
31thilng 12 nam 2010
Tit!!n gLYingan hang
104.184.712
4.996.827.173
118.175.576
6.420.881.015
Cac khoan ll1Cmg dllO'ng li~n (tit!!n gLYi
cO ky h"n dllai 3 thang)
9.300.000.000
4.000.000.000
14.401.011.885
10.539.056.591
Ti~n mal
Tit!!n va cac khoan tllO'ng dllO'ng tit!!n t"i ngay 31 lhang 12 nam 2011 bao gom sO ngo"i t~ khac vai VN£)
nhll sau:
31thilng 12 nam 2011
31thang 12 nam 2010
Nguy~n l~:
883
217
- £)0 fa My ("USO")
- Euro ("EUR")
15
2.199
228
Cong ty cb phcln
Ky thu~t£)i~nToa" cAu
THUYET MINH BAO CAO TAl CHINH (t16ptheo)
eho nAm till ehlnh k6t thue ngay 31 thang 12 nAm 2011
Dan vi t1nh: £lOng Vi~t Nam
5.
DAu til tal ehlnh ngin h~n
31 thang 12 nAm 2011
Khoan vay cung cap cho COng ty co phfm Dau tLl' h<;l
tang Toan cau val lai suattll 18,00% 6€ln 19,80%
mot nam (2010: 13,60% mot nam)
6.468.268.392
Khoan vay cung cap cho COng ty CO phan Inno va
khOng tlnh lai suat
Khoan vay cung cap cho COng ty CO phan COng
ngh~ Tien Phong tri gia 135.000 USO vai lai suat
3,96% mot nam
Khoan vay cung cap cho COng ty CO phan Co' 6i~n
Th<;lchAnh val lai suattll 18,00% 6l!n19,80% mot
nam
Tilm gLri cO ky h<;lntren 3 thang t<;lingan hang
7.000.000.000
6.814.400.000
2.781.000.000
2.000.000.000
480.000.000
Khoan vay cung cap cho Ong Ph<;lmKhac Hn va
khOng tlnh lai suat
6.
31 thang 12 nam 2010
1.579.500.000
18.543.668.392
8.579.500.000
31 thang 12 nam 2011
31 thang 12 nAm 2010
Phal thu khae
Khoan vay cung cap cho COng ty CO phan COng ngM
Tien Phong - nha 6au til
6.550.000.000
Khoan pMi thu hOi v6n gOp tll COng ty TNHH Mot
thanh vien San xu at K9 thuat Di~n Toan cau (xem
thuylll minh 15)
1.000.000.000
5.716.000.000
Khoan vay cung cap cho cac cOng ty lien quan
397.313.510
PMi thu lai vay
283.520.641
216.450.000
153.296.604
237.349.479
190.126.462
237.797.746
8.574.257.217
6.407.597.225
Phai thu phlli~n
lch
Phai thu khac
7.
01" phong phal thu kh6 "01
Billn dong dll phOng nO' phai thu khO 66i trong nam nhLl' sau:
2011
s6 dLl' 6au nam
011 phOng lang trong nam
Hoan nhap dll ph6ng trong nam
56
2010
1.059.448.208
590.895.517
360.167.928
468.552.691
(531.510.327)
dl1 eu61 nAm
888.105.809
16
1.059.448.208
Cong
ty c6 ph~nKy thu~tDi~nToan C~u
THUYETMINHSAO cAo TAl CH[NH(tl~p theo)
cho nam tili chinh k6tthuc ngily 31thilng 12 nam 2011
Dan vi tlnh: £lOng Vi~t Nam
8.
Hilng tOn kho
31thang12 nam 2011
3.360.751.542
3.631.430.435
372.680.902
6.054.583.663
31thang 12 nam 2010
4.508.319.384
9.104.466.968
394.270.523
7.239.506.403
13.419.446.542
(1.665.961.935)
21.246.563.278
(1.290.025.075)
11.753.484.607
19.956.538.203
Tang !rong nam
2011
1.290.025.075
375.936.860
2010
447.024.882
843.000.193
56 dU'cuOI nam
1.665.961.935
1.290.025.075
Nguyan vat li~u
Chi phi san xu!!t, kinh doanh d6' dang
Thanh pham
Hang h6a
DI,Yph6ng giam gia hang tOn kho
Bi~n <10ngdl,Yph6ng giam gia hang tOn kho trong nam nhU' sau:
s6 dU'<1;b nam
9.
Chi phltr.l trU'6'cngiin h~n
s6 dU'<1aunam
Tang trong nam
Philn b6 trong nam
Thue diit cho tr~m
thu phat s6ng
2.051.907.816
5.372.331.600
(5.155.587.338)
D\lng Cll
van ph6ng
181.382.148
593.333.115
(307.128.615)
COng cll vii
dyng cy
38.135.778
(9.529.000)
TOng c6ng
2.271.425.742
5.965.664.715
(5.472.244.953)
2.268.652.078
467.586.648
28.606.778
2.764.845.504
31 thilng 12 nam 2011
2.103.196.190
443.312.404
31thilng 12 nam 2010
1.698.606.721
597.174.647
2.546.508.594
2.295.781.368
SO dU'cuOi nam
10. Till san ngiin h~n khac
T
17
Cong ty
cb
ph~nKy thu~t£li~nToan
cAu
THUYET MINH sAo cAo TAl CHINH (tl6p theo)
cho nAm tal chinh kilt thuc ngay 31 thang 12 nAm 2011
£)O'nvi tinh: £)Ong Vi(lt Nam
11. Tal san cO "inh hCruhlnh
Nha clla,
viI killn Iruc
May mOc va
Ihlill bl
PhlPO'ngtl~n
vin tal
Thillt bj
vAn phong
T6ng cOng
1.068.116.130
96.123.181
(301.899.163)
4.301.462.008
256.229.421
(555.626.407)
Nguyen gla
SO dl1 dAu nam
Tang trong nam
139.106.240
Thanhly
56 dlP cu61 nAm
139.106.240
2.639.315.755
594.050.123
21.000.000
(253.727.244 )
361.322.879
2.639.315.755
864.340.148
4.004.085.022
(526.034.943)
(1.629.531.927)
(719.993.111)
(3.075.559.981)
(15.435.314)
253.727.244
(255.949.440)
(204.732.767)
301.699.163
(478.178.375)
555.626.407
Gla Irj hao mon lily kll
s6 dl1 dAu nam
Hao mon trong
nam
(2.060.634)
Thanhly
(2.060.834)
56 dlP cu61 nAm
Gla Irj cOn I~I
s6 dl1 dAu nam
56 dlP cu61 nAm
(287.743.013)
66.015.160
137.045.406
73.579.866
(2.085.481.367)
609.783.626
553.834.388
(622.826.735)
(2.998.111.949)
346.123.019
1.225.922.027
241.513.413
1.005.973.073
Baa gOm trong nf,uYlm gia cua tai san cO djnh hO'u hlnh c6 mOt s6 tai san vai nguyen gia xap xl 1.730
tri(lu VN£) da kh u hao h~tt<;li ngay 31 thang 12 nam 2011 (31 thang 12 nam 2010: 2.043 tri(lu VN£»
nhl1ng v~n c6n dang dl1O'c Slr dung.
12. Tal san c6 "inh vO hlnh
PhAn m6m
Nguyen gla
109.686.000
s6 dl1 dAu nam va cu6i nam
Gla Irj hao mOn lily k6
(7.312.556)
(36.562.666)
s6 dl1 dAu nam
Hao man trong nam
(43.875.224)
56 dlP cu61 nAm
Gla Irj cOn I~I
s6 dl1 dAu nam
102.375.444
56 dlP cu61 nAm
13. Chi phi xAy d\l'ng cO'ban
65.812.776
do dang
s6 dl1 dAu nam
Tang trong nam
Chuy~n sang bat dOng san dAu tl1
56 dlP cu61 nAm
16
2011
1.134.073.419
649.014.112
(546.566.610)
2010
446.512.551
1.160.661.242
(495.320.374)
1.236.518.921
1.134.073.419
Cong ty C6 ph~n Ky thu~t £)i~nToan C~u
THUYETMINH sAo CAO TAl CHINH (ti~p thea)
cha n~m tai chlnh k~tthuc ngay 31thang 12 n~m 2011
E)O'nvi tlnh: E)OngVi~t Nam
14. S~t "
Nguy6n gla
37.583.618.667
72.453.920
546.568.610
(23.098.089)
s6 dll' ,,~u nam
Tang trang nam
Chuy6n tCrxay d\l'ng cO' ban da dang
Thanhly
so dll
38.179.543.108
cuOI n~m
Gla trj haa mon lOy kit
(16.349.265.266)
(6.337.832.083)
s6 dll' "~u nam
Hao mOn trong nam
12.778.831
Thanh Iy
(22.674.318.518)
SOdll cuOI n~m
Gla trj con 1;11
21.234.353.401
S6 dll' ,,~u nam
so dll
15.505.224.590
cuOI n~m
15. Elautll vaa cOng ty can
31 thang 12 n~m 2011
% sa hliu
VNEl
COng ty CO ph~n Inno (")
99,8%
2.994.000.000
COng ty TNHH Lilln doanh
Global - Sitem
51,0%
1.635.330.000
COng ty TNHH Mot thanh villn
San xu at Ky thu~t £li~n Toan
C~u (xem Thuyllt minh 6) ("")
4.629.330.000
31 thang 12 n~m 2010
% sa hO'u
VNEl
51,0%
1.635.330.000
100,0%
1.000.000.000
2.635.330.000
(")
Theo Giay ChLYng nh~n £l~u tll' 56 41221000327 ngay 17 thang 12 nam 2010 "ll'Q'C cap bai Ban
Quan Iy cac KhU cOng nghi~p va KhU chll xuat Thanh ph6 HO Chi Minh, COng ty "a ,,~u tll' 2.994
tri~u VN£l, tll'O'ng "ll'O'ng 99,8% v6n cO ph~n clla COng ty CO ph~n Inno.
("")
Nghj quyllt HOi "Ong Quan trj ngay 16 thang 11 nam 2011 quyllt "inh giai thll COng ty TNHH
Mot thanh villn San xuat Ky thu~t E)i~n Toan Cflu. COng ty TNHH Mot thanh villn San xu at
Ky thu~t £li~n Toan Cflu van Chll'a "i vao hO<;lt"ong san xuat kinh doanh va t<;lingay 31 thang
12 nam 2011, COng ty "a nop hO sO' xin giai thll va "ang trong qua trlnh lam thll tvc giai thl!. Do
"0, khoan "flu tll' clla COng ty vao COng ty TNHH Mot thanh villn San xuat Ky thu~t £li~n Toan
C~u "ll'Q'c phan 10<;lisang phai thU khac "l! ch6' xii Iy.
16. Elautll vaa cOng ty 116nk~t
£lflu tll' vao cOng ty lilln kllt
("Gil") theo Giay ChLYng nMn
Kll hO<;lChva £l~u tll' Thanh
32.119.400.000 VN£l, tll'O'ng
VNE), tll'O'ng "ll'O'ng 41 %).
trlnh bay khoan ,,~u tll' vao COng ty CO ph~n £lflu tll' H<;Itflng Toan Cflu
£lang ky kinh doanh 50 411032000094 ngay 13 thang 12 nam 2010 do Sa
ph6 HO Chi Minh cap. T<;Iingay 31 thang 12 nam 2011, COng ty "a gOp
"ll'O'ng 41% v6n cO ph~n clla Gil (31 thang 12 nam 2010: 32.119.400.000
19
,
Cong ty
cb
phc\n
Ky
thu~t£)i~nToan Cc\u
THUYET MINH sAO CAO TAl cHINH (ti~p theo)
eho n~m tal ehinh kAt thue ngay 31 thang 12 n~m 2011
£lon vi lfnh: £lOng Vi~t Nam
17. £lAu tll dal h~n khae
31 thang 12 n~m 2011
31 thang 12 n~m 2010
Ti~n gLri cO ky han trlm 1 ntlm tai ng"ln
Mng
£lau tll vao COng ty TNHH Hanel - CSF
4.129.945.098
4.613.641.644
1.831.595.000
1.831.595.000
Khoan vay cung cAp cho COng ty TNHH
Hanel - CSF (*)
1.098.957.000
£lau tll vao cO phi~u cua COng ty CO phan
nn LLra
200.000.000
7.060.497.098
(*j
6.645.236.644
Khoan vay cung cAp cho COng ty TNHH Hanel - CSF, ban lian quan, vai lai suAt 16,8% mot nam
trong 3 nam klltif tMng 3 nam 2011.
18. Tal san dal h~n khae
31 thang 12 n~m 2011
31 thang 12 n~m 2010
2.170.850.000
2.171.850.000
Th~ chAp tal ngan hang dll bao Itlnh cho cac hoop
dOng kinh t~
182.136.247
237.811.879
£ltlt coc kMc
214.810.000
221.810.000
2.567.796.247
2.631.471.879
31 thang12 n~m 2011
31 thang 12 n~m 2010
£ltlt coc ti~n thua
19. Yay ngan h~n
Cac khoan vay ngan han tif Ngan Mng £lau tll va
PMt trilln Vi~t Nam, Chi nMnh TMnh phO HO Chi
Minh. Cae khoan vay ngan han nay dllOOCdam bao
bang quy~n SLr dung dat va quy,tm sa hCru can nM
cua TOng Glam dOc va Giam dOc £li~u Mnh. Khoan
vay nay chiu lai suAt tif 6,5% d~n 18,5% mot ntlm
(2010: 13,0% d~n 13,8% mot nam).
2.676.888.550
5.966.698.725
20. ThuA va cae khoan phal nop Ngan saeh Nha nllc7c
31 thang 12 n~m 2011
Thu~ gia trj gia tang phal nop
344.449.989
Thu~ gia trj gia tang hang nhap khAu
140.950.125
31 thang 12 n~m 2010
62.562.444
693.371.287
4.076.976.575
4.111.824.545
Thu~ thu nhap ca nhan
312.857.825
316.324.679
Thu~ nM thau
266.807.545
Thu~ xu At nhap khAu
Thu~ thu nhap doanh nghi~p
5.204.604.503
20
5.121.520.511
Cong ty C6 phfln
Ky thu~t £)i~n Toan Cflu
THUYET MINH BAO CAO TAl CHINH (tl6p theo)
cho nAm tal chlnh k~t thuc ngay 31 thang 12 nAm 2011
Dan vi tlnh: £lOng Vi~t Nam
21. Chi phi phal tra
31 thang12 nAm 2011
31 thang 12 nAm 2010
1.546.153.115
1.024.507.122
88.000.000
8.298.355
Chi phi v~n ehuyim, Iilp c3~t,nhan eOng tram
Chi phi dieh vv ehuy~n mOn
Chi phllal yay
37.635.542
1.583.788.657
1.120.805.477
22. Phal tra khac
31 thang 12 nAm 2011
31 thang 12 nAm 2010
1.661.681.766
460.776.318
218.400.000
223.941.231
163.772.491
958.857.266
113.675.000
284.348.160
115.225.411
143.011.152
Khoan yay phai tra cae b~n li~n quan (0)
Ouy pMe 10'1 phai tra nha c3flutll
Tian thu~ c3AttCrb~n li~n quan
Phi ti~n leh
Phai tra khae
2,728,571.806
1.615.116.989
(0)
Khoan yay cae b~n Ii~n quan khOng phal c3ambao va khOng ehju lai suAt.
23. VOn chu sa hliu
Tlnh hlnh thay c30ivOn eM sa hCYutrong nam nhll sau:
Qu?
VOn cil phAn
56 dU', ngAy 1 th6ng
TAng
63.757.790.000
vOn gop
CO phl6u gu?
Qu?
dyo ph6ng
tal chlnh
623.231,132
(225.341.132)
239.165.485
4.076.216.022
25.431.670.000
3.175.000.000
5.460.127.000
Qu9
ngAy 1 thing
(15.577.170.400)
(15.577.170.400)
(1.869.809.344)
(1.869.809.344)
1
92.364.460.000
6.083.358.132
(225.341.132)
237.615.549
4.076.216.022
18.026.224.905
26.262.766.283
(29.466.:;48.700)
tlic
(1.483.817.000)
Trfch ta.P quy
(237.615.549)
Hoan~pquY
c6 phieu
28.920.014.256
(1.549.936)
Lal thu4n trong nam
Mus
28.920.014.256
(1.549.936)
nAm 2011
c6
100.455.921.900
8.635.127.000
GiAmkMc
Chis
31.984.860.393
(25.431.670.000)
Chia c6 l.rc
s6 dU',
TOng cOng
bAng
trong nAm
Trlch J:lp cae
Lot nhut"
chtla phAn phOI
c6
U~nm41
Lallhu~n
vOnc ph!n
t1!u ttl'
phAt triOn
1
n8m 2010
TAng vOn do chia
bie bAng c6 phi6u
Th~ng dU'
(29.488.548.700)
(1.483.817.000)
237.615.549
(60.784.000)
(60.784.000)
quy
120.562.533.476
26.262.766.283
56
dU'. ngay 31 thing
12 nAm 2011
92.364.460.000
6.083.358.132
1286.125.132)
21
4.076.216.022
13.554.441.037
115.792.350.059
Cong ty cll ph~nKy thu~tf)i~n Toiln C~u
THUYET MINH BAO cAo TAl CHINH (ti~p theo)
eho n~m tal ehinh kAt thue ngay 31 thang12 n~m 2011
Dan vj tlnh: DOng Vi~t Nam
VOn cO ph~ln dll'(1c phI!! duy~t va da phat hanh cua COng tv:
31 th~n9 12 nam 2010
31 th~n9 12 nam 2011
50111'Q'ng
cO phl6u
VND
501U'Q'ng
cO phi6u
VND
VOn cO phan dll'9'c pM duy~t
9.236.446
92.364.460.000
9.236.446
92.364.460.000
CO phillu da phat hanh
9.236.446
92.364.460.000
9.236.446
92.364.460.000
SO cO phillu hi~n dang Ill'u hanh
(286.125.132)
(19.750)
Mua l5Ii cO phillu da phat hanh
92.078.334.868
9.216.696
(17.750)
9.218.696
(225.341.132)
92.139.118.868
Tat ca cO phillu dtlu cO m~nh gia 1a 10.000 VND.
24. Doanh thu b~n hang va eung e~p djeh
VII
2011
2010
113.925.241.675
125.272. 751.233
Ooanh thu ban thanh pham
25.377.492.274
21.474.145.016
Ooanh thu kinh doanh bat dong san dau tll'
28.506.310.709
25.952.177.330
Ooanh thu cung cap djch
22.423.972.312
34.084.612.510
TOng doanh thu
Khoan giam tN doanh thu - Hang ban bj tra I"i
190.233.016.970
206.783.686.089
(8.736.000)
(156.916.885)
Doanh thu thuAn
190.224.280.970
Ooanh thu ban hang h6a
25.
VII
va k9 thu;[lt
206.626.769.204
Gla vOn hang ban
2011
2010
103.939.395.376
Gia vOn cua hang h6a
94.038.838.954
Gia vOn cua thanh pham
Gia vOn cua ho"t dong kinh doanh bat dong san dau tll'
12.356.302.755
7.749.230.109
15.691.656.784
13.317.317.966
Gia vOn cua djch
18.922.684.228
26.294.529.652
375.936.860
843.000.193
VII
va k9 thu;[lt
01,1'ph6ng giam gia hang tOn kho
141.385.419.581
26.
152.143.473.296
Doanh thu ho~t dQng tal ehinh
2011
2010
Lai titln gCri
1.058.010.055
1.001.292.078
Lai cho vay
827.659.956
1.265.229.157
1.632.000.000
4.374.295.918
241.187.915
313.705.356
3.758.857.926
6.954.522.509
CO tLi'c va l(1i nhu;[ln dll'(1c chia
Lai cMnh I~ch tY gia hOi doai da thl,l'c hi~n
??
Cong ty cll phfm Ky thu~t£)i~nToiln Cclu
THUYET MINH BAO cAO TAl cHINH (li4p theo)
eho nlim tal ehlnh k~t thue ngay 31 thang 12 nlim 2011
£)O'nvi tlnh: £)ong Viet Nam
27.
Chi phi tal ehlnh
2011
2010
Chi phllal vay
828.607.563
1.251.477.687
LO cMnh lech tY gla "a thl,l'c hien
LO tlr ban cO phillu cua COng ty CO phlm Tan LlYa
814.651.587
1.634.576.226
60.000.000
1.703.259.150
28.
2.886.053.913
Thu nh~p khae
2011
2010
Tilln thu tlr ph"t cMm thanh toan
330.741.408
3.960.000
Hoan nhap chi phi dl,l' phOng
307.383.533
84.005.411
Tilln thu tlr thanh Iy tai san dai h"n
214.303.785
41.604.368
44.379.816
41.960.414
896.808.542
171.530.193
2011
2010
Thu nhap khac
29.
ChI phi kh;\e
Gia trj cOn I"i cua btll "ong san "au tll "a thanh Iy
10.319.258
Tilln chi t(r ph"t cMm thanh toan
85.167.032
Chi phi khac
66.685.759
162.172.049
30.
167.993.115
167.993.115
Thu~ thu nh~p doanh nghl~p
Thull suat ap dung
COng ty COnghTa Vu nop thull thu nhap doanh nghiep ("TNDN") val m(rc thull suat 25% lrlln IQ'Inhuan chiu
thue. COng ty "lIQ'C mian thull TNDN "01 vai ho"t "ong san xuat san pham va thillt bj "lIQ'C sti' dung Irong
ITnhVl,l'Cvien thOng cho hal nam t(y nam "au Mn phat sinh lQ'i nhuan chju thull (2008 - 2009) va "lIQ'C giam
50% thull TNDN cho ba nam tiep thee (2010 - 2012).
Theo Nghj "inh SO 10112011/N£)-CP qui "inh chi tillt thi hanh Nghj quyllt SO 08/2011/NQ-QH13 cua Qu6c hOi
vll ban hanh b6 sung mot sO giai phap vll thull nham thao gO' khO khan cua doanh nghiep va ca nhan ban
hanh ngay 4 thang 11 nam 2011. cac ho"t "on9 clla COng ty dap (mg "lIQ'C cac tiau chi cua doanh nghiep
nh6 va v(ra. do "6 COng ty "lIQ'C giam 30% thull TNDN cho toan bO nam 2011.
23
