Báo cáo tài chính quý 3 và 9 tháng đầu năm 2018 - Công ty cổ phần Việt Nam Kỹ nghệ Súc sản (Trụ sở chính)
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CONG TY
PHAN VI:e~}~A~ KY N;GH:e
420 NO TRANG LONG, P.~3, Q.BINH TI;I~,
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NAM'2018
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TP. HO CHi MINH
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MVCLVC
BAo cAo TAl cHiNH QUYETTOAN
Bang can d6i k~ toan ngay 30 thang 09 nam 2018
01-02
Bao cao k~t qua hoat dQngkinh doanh
03
Bao cao hru chuyen tien t~
04
Thuyet minh bao cao tai chinh
05-25
CONG TV
co
PHAN VieT NAM KY NGHe SUC SAN - TRV
so' CHiNH
£)ia chi: S6 420 NO'Trang Long, PhLj'ang 13, Qu~n Sinh Thanh, Thanh ph6 Ho Chi Minh
Mau s6 B 01 - ON
BANG CAN £)01 KE ToAN
T1,lingay 30 thang 09 narn 2018
Don vi tinh: VND
Mil
TAl SAN
s6
Thuyilt
minh
T\lingay
T\lingay
30/09/2018
01/01/2018
1.258.578.050.482
1.278.770.036.730
461.216.342.467
504.354.268.941
111
56.816.342.467
78.065.960.608
cac khoan tU'O'ngdU'O'ngti~n
112
404.400.000.000
426.288.308.333
II. Cae khoan phal thu ng!n han
130
475.050.620.607
491.654.617.811
1. Phai thu ngiin han cua khach hang
131
183.324.415.745
209.029.441.356
truce cho ngU'ai ban ngiin han
A. TAl SAN NGAN H~N
100
I. Ti~n va cac khoim tlJ'O'ng dlJ'O'ngti~n
110
1. Ti~n
2.
(4)
(5)
132
17.500.346.395
2.020.669.587
3. Phal thu n¢i b¢ ngiin han
133
269.288.686.638
276.028.188.384
4. Phai thu ngiin han khac
136
(7a)
5.755.841.371
5.394.988.026
5. Dl,I'phonq phai thu ngiin han kh6 dai
137
(8)
(818.669.542)
(818.669.542)
III. Hang tOn kho
140
(9)
318.688.310.197
281.277.341.652
319.915.360.580
(1.227.050.383)
288.998.474.102
(7.721.132.450)
3.622.777.211
1.483.808.326
2.758.083.949
1.483.808.326
2. Tra
1. Hang ton kho
2. Dl,I'phonq giam gia hang ton kho
141
149
IV. rai san ng!n han khac
150
1. Chi phi tra truce ngiin han
151
(10a)
2. Thu~ va cac khoan khac phai thu Nha nuoc
153
(17)
B. TAl SAN oAI H~N
200
I. Cae khoan phal thu dai han
210
864.693.262
371.804.421.916
345.000.000
345.000.000
(7b)
411.527.383.893
345.000.000
345.000.000
1. Phai thu dai han khac
216
II. rai san e6 djnh
220
305.602.409.653
318.095.091.323
1. Tal san c6 dinh hQouhinh
221
67.306.569.241
74.296.422.633
+ Nguyen gia
222
226.228.357.403
218.844.195.585
+ Gia tri hao man lOyk~
223
(158.921.788.162)
(144.547.772.952)
2. rai san c6 dinh vo hinh
227
238.295.840.412
243.798.668.690
+ Nguyen gia
228
260.179.352.153
259.723.827.703
+ Gia tri hao man lOyk~
229
(21.883.511.741)
(15.925.159.013)
III. rai san d60dang dai h\ln
240
10.643.826.347
13.027.981.506
1. Chi phi xay dl,l'ng cO'ban do dang
242
10.643.826.347
13.027.981.506
IV. £)~u tlJ'tili ehinh dai h\ln
250
5.512.670.000
5.512.670.000
1. £)~u tU'g6p v6n vao dO'nvi khac
253
5.512.670.000
5.512.670.000
V. rai san dai h\ln khile
260
49.700.515.916
74.546.641.064
261
262
41.291.027.190
8.409.488.726
66.122.072.903
8.424.568.161
1.630.382.472.398
1.690.297.420.623
1. Chi phi tra trU'
TONG CQNG TAl SAN (270
= 100 + 200)
(11)
(12)
(13)
(14)
(10b)
(15)
270
(Xern trang tifJp theo)
Cac thuyfJtrninh dfnh kern la rnQtbQph?n khOng tach r
CONG TY
co
PHAN viar NAM
KY NGHe sue SAN - TRV
so CHiNH
£)ia chi: So 420 NO'Trang Long, Phll'cYng13, ouan Binh Thc;mh,Thanh pho Ho Chi Minh
Miu sO B 01 - ON
BANG CAN DOl KE ToAN (ti~p theo)
TGiingay 30 thang 09 narn 2018
£)O'nvi tinh: VND
Ma
NGUONVON
sO
Thuycftt
minh
T\lingay
30/09/2018
T\lingay
01/01/2018
654.417.521.111
588.797.241.962
730.540.985.163
655.360.302.994
136.379.697.588
234.284.074.931
16.127.430.414
40.935.689.417
21.300.823.780
28.756.235.729
26.353.173.067
80.297.991.901
552.465.646
I. NQ'ng~n han
300
310
1. NO'phai tra ngll'cYiban ng~n han
311
2. Ngll'cYimua tra ti~n truce ng~n han
312
3. Thue va cac khoan phal ncp Nha nuoc
313
4. Phai tra ngll'cYilao dong
314
5. Chi phi phal tra ng~n han
315
(18)
13.520.977 .283
7. Phai tra ng~n han khac
319
(19)
55.762.434.237
35.620.815.300
C. NO' PHAI TRA
(16)
(17)
8. Vay va no thue tal chinh ng~n han
320
(20)
303.838.391.311
213.004.329.447
9. Quy khen thll'ong, phuc IO'i
322
(22)
15.514.314.282
21.908.700.623
II. NQ'dai han
330
65.620.279.149
75.180.682.169
1. Vay va no thue tal chinh dai han
338
(21)
14.683.917.979
22.477.328.668
2. DI,J'phong phal tra dai han
342
(23)
30.936.361.170
32.703.353.501
3. Quy phat tri~n khoa hQCva cong ngh~
343
(24)
20.000.000.000
20.000.000.000
O. VON CHU SO HO'U
I. VOn chu sa hO>u
400
410
(25)
975.964.951.287
975.964.951.287
959.756.435.460
959.756.435.460
1. V6n g6p cua chu so hCfu
411
809.143.000.000
809.143.000.000
411a
809.143.000.000
809.143.000.000
CO phi~u phOthong c6 quyen bi~u quyet
2. Quy d~u tu phat tri~n
418
47.877.075.317
28.432.888.063
122.180.547.397
3.831.625.377
118.348.922.020
421
118.944.875.970
LNST chua phan ph6i lOyk~ d~n CK trll'cYc
LNSTchll'aphanph6ikynay
421a
421b
15.111.449.832
103.833.426.138
TONG CONG NGUON VON (440 = 300 + 400)
440
3. LO'inhuan sau thu~ chua phan ph6i
1.630.382.472.398 1.690.297.420.623
NGU'OI L~P BIEU
£)0 TH! THU THUY
HUYNH QUANG GIAU
Cac thuyet minh cJinh kem la mOt bO ph~n khOng tach rai cc.ia MD CaD tai chinh
2
CONG TV
co PHAN
VI~T NAM KY NGH~ SUC SAN - TRl,J So' CHiNH
Bia chi: So 420 NO'Trang Long, PhU'ong 13,Qu$n Sinh Thanh, Thanh pho Ho Chi Minh
M~u 56 B 02 - ON
BAo cAo
KET QUA HO~T DQNG KINH DOANH
Cho ky tai chinh k~t thuc vao ngay 30 thang 09 narn 2018
Ban vi tinh: VND
LOy k~
Ma
CHiTIEU
56
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HUYNH QUANG GIAU
baa cao tai chinh
~:.!.~!.:.f??..~:.!1..1..
106.608.779.714
126.588.825.807
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~:.1.~9.:?.~.~ ?~~:?9.g.:?.~~
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127.225.584.417
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24.290.311.244 38.552.075.413
DO TH! THU THUV
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30.913.343.180 46.067.155.903
K~ ToAN TRU'ONG
fa m¢t b¢ ph~n kh6ng tach rai cva
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30.921.017.692 45.566.074.593
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9 thang nam 2017
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Quy 3/2018
Thuy~tminh
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J?~L
J?~L
Quy 3/2017
86.569.449.098
106.927.323.777
3
CONG TV
co
PHAN VieT NAM KY NGHe SUC SAN - TRl)
so' CHiNH
Dia chi: So 420 NO'Trang Long, PhU'cyng13, Ouan Binh Thanh, Thanh pho Ho Chi Minh
Mau 56 B 03 • ON
BAo cAo
LU'U CHUVEN TIEN Te
(Theo phll'O'ng phap tnrc til!p)
Cho ky tai chinh k~t thuc vao ngay 30 thimg 09 narn 2018
DO'nvi tinh: VND
Ma
56
CHiTIEU
I.
Thuyllt
minh
9 thang narn 2018
9 thang narn 2017
LU'U CHUY~N TI~N Tlr HO~T DQNG KINH OOANH
1. Ti€!nthu ban hang, cung c~p dich
VI,J
va doanh thu khac
2.529.075.369.367
01
2.208.343.495.402
(2.083.165.692.339) (1.541.314.180.754)
2. Ti~n chi tra cho ngU'CYi
cung cap hang h6a djch VI,J
02
lao d¢ng
3. Ti~n chi tra cho ngU'CYi
03
(279.121.662.506)
(204.194.126.361)
4. Ti~n lai vay da tra
04
(10.785.096.596)
(8.597.803.672)
5. Thu~ thu nhap doanh nghi~p da n¢p
05
(34.478.454.983)
(25.035.503.888)
6. Ti€!nthu khac tCrhoat d¢ng kinh doanh
06
13.415.833.037
5.428.595.081
7. Ti€!nchi khac cho host d¢ng kinh doanh
07
(210.795.495.707)
(181.339.927.205)
20
(75.855.199.727)
253.290.548.603
21
(11.287.336.556)
(13.420.269.942)
22
4.812.962
191.306.975
3. Ti€!nthu lai cho vay, cOtlic va lQ'inhuan duoc chia
27
17.462.509.462
9.480.550.850
LU'u chuy~n tilln thucln tw ho~t dQng dclu tU'
30
6.179.985.868
(3.748.412.117)
1. Ti€!nthu tCrdi vay
33
844.518.383.434
692.081.577.527
2. Ti~n tra nQ'gOcvay
34
(761.477.732.259)
(603.104.839.469)
lQ'inhu~n da tra cho chu sa hCru
3. COtLJoC,
36
(56.615.650.000)
(18.608.861.539)
LU'u chuy~n ti~n thucln trong ky
40
50
26.425.001.175
(43.250.212.684)
70.367.876.519
319.910.013.005
Ti~n va tU'O'ng dU'O'ngti~n dclu ky
60
504.354.268.941
202.595.327.343
Anh hU'ang cua thay dOity gia hOidoai quy dOi
ngoi;li t~
61
112.286.210
(1.328.942)
Ti~n va tU'O'ng dU'O'ng ti~n cu6i ky
70
461.216.342.467
522.504.011.406
LU'u chuy~n ti~n thucln tw
hoat dQng kinh doanh
II. LU'U CHUYEN TI~N Tlr HO~T DQNG DAu TU'
1. Ti€!nchi d~ mua sam, xay dl,l'ng TSC£) va cac tai san
dai han khac
2. Ti~n thu tCrthanh Iy, nhU'Q'ngban TSCD va cac tal san
dal han khac
III. LU'U CHUYEN TI~N Tlr HO~T DQNG TAl CHiNH
LU'u chuy~n ti~n thucln tw ho~t dQng tai chinh
(4)
~~Mibfb1dlli)~.29thang 10 nam 2018
NGU'OI L~P BIEU
KE ToAN TRU'ONG
DO TH! THU THUY
HUYNH QUANG GIAU
Cac thuy~t rninh c1fnhkern la rn¢t b¢ ph~n khOng tach rai cua bao cao tai chinh
~"~IAM DOC
NGUYEN NGQC AN
4
CONG TV CO PHAN VIET NAM KY NGHE SUC SAN-TRI,I So' CHiNH
THUVET MINH BAO CAO TAl cHiNH 09 THANGNAM 2018
1.
MAu SO B 09-DN
THONGTIN KHAI QUAT
Hinh thuc so hU'uvon
Cong ty Co phan Vit$t Nam Ky nght$ 5uc san (tnroc day 121Cong ty TNHH MTV Vit$t Nam Ky nght$
Sue san) (qoi tat 121"Cong ty") du'qc thanh I~p vao ngay 20 thang 11 narn 1970 va di vao hoat
dQng san xuat kinh doanh tu ngay 18 thanq 5 narn 1974.
Ngay 01 thang 7 narn 2016, Cong ty du'qc chuyen doi thanh Cong ty Co phan
ty Co phan Vit$t Nam Ky Nght$ 5uc San theo Giay chung nh~n Dang ky Doanh
phan so 0300105356, dang ky thay doi Ian thu 38 rigay 01 thanq 7 narn 2016
Dau tu Thanh pho He Chi Minh cap voi von dieu It$ ban dau 121809.143.000.000
121Tong Cong ty Thu'dng mal 5ai Gon - TNHH MTV.
co ten gOi 121Cong
nghit$p Cong ty Co
do So Ke hoach va
d'Ong. Cong ty me
Co phieu cua Cong ty du'qc chap thuan giao dlch tren th] tru'ong Upcom vao ngay 21 thang 10
nam 2016 voi ma giao dich 121
V5N.
Tn,! so chinh cua Cong ty du'qc d~t t<;liso 420 Nd Trang Long, Phu'ong 13, Qu~n Sinh Th<;lnh, Thanh
pho He Chi Minh, Vit$t Nam.
Tong so nhan vien cua Tn,! so chinh t<;li ngay 30 thang 09 nam 2018 1213.147 (t<;li ngay 31 thang
12 nam 2017: 2.868).
Nganh nghe kinh doanh va hO\it (fQngchinh
HO<;ltdQng chinh cua Tn,1 so chinh 121:
- San xuat kinh doanh thit heo, thit trau bo, thit gia cam, hai san, thit che bien, thit hQp, trung
ga, viti
- San xuat kinh doanh heo giong, bo giong, bo thit;
- Dich VI,I ky thu~t ve chan nuoi heo, bo;
- San xuat, kinh doanh thuc an gia suc;
- Kinh doanh rau cu qua, Iu'dng thl,l'c (cac 10<;libQt ngG coc), Iu'dng thl,l'c che bh~n (mi an lien);
- Kinh doanh rau qua cac 10<;li,rau qua che bien, cac 10<;ligia vi va hang nong san, tr'Ong trot;
- Kinh doanh trai cay;
- San h~, ban buon ru'qu bia, nu'oc giai khat co gas;
- Kinh doanh de uong, cung cap thuc an theo hqp dong (khong kinh doanh dich VI,I an uong t<;litn,!
so);
- Kinh doanh cac m~t hang cong nght$ pham va tieu dung pham va tieu dung khac.
Chu ky san xuat kinh doanh thong thu'ong
Chu ky san xuat kinh doanh thong thu'ong cua Trl,l so chinh keo dai khong qua 12 thang. Trl,l so
chinh hO<;ltdQng trong linh vl,l'c thl,l'c pham va cM bien nen nhu cau dl,l' trG' hang hoa vao cac dip
I~, tet thu'ong cao hdn so voi binh thu'ong.
Cau truc doanh nghi~p
T<;Iingay 30 thang 09 nam 2018, Cong ty bao gom Trl,l so chinh va 10 chi nhanh h<;lchtoan phl,l
thuQc nhu' sau:
-
Chi
Chi
Chi
Chi
Chi
Chi
Chi
Chi
Chi
Chi
nhanh
nhanh
nhanh
nhanh
nhanh
nhanh
nhanh
nhanh
nhanh
nhanh
12 3 4 5 6 7 8 9 10
Trung tam kinh doanh thl,l'c pham Vissan So 1
Trung tam kinh doanh thl,l'c pham Vissan So 3
Chi nhanh Vissan Sinh Du'dng
Chi nhanh Vissan Ha Noi
Nha may cM bien thl,l'c' pham Vissan - Sac Ninh
Chi nhanh Vissan Da N~ng
Xi nghit$p che bien kinh doanh thl,l'c pham
Xi nghit$p chan nuoi Vissan Sinh Du'dng
Xi nghit$p chan nuoi Vissan Sinh Thu~n
- Trung tam kinh doanh chulli cua hang Vissan
Ngoai ra, Cong ty co van phong d<;lidit$n t<;liSo 12L, Du'ong so 3, Phu'ong 5teung Meanchey, Thanh
pho Phnom Penh, Vu'dng quoc Cambodia.
5
CONG TV CO PHAN VIET NAM KY NGHE SUC SAN-TRI,J So' CHiNH
THUVETMINH BAo CAOTAl cHiNH 09 THANG NAM 2018 (Tiep theo)
2.
MAu SO B 09-0N
CO So' L~P BAo cAo TAl CHiNH vA NAM TAl CHiNH
Cd
so I~p bao cao tai
chinh
sao cao tai chfnh ou'c;1c
trlnh bay bang Dong Vi~t Nam (VND), theo nguyen tik gia goc va phu hop
voi chuan rnuc ke toan, che 09 ke toan doanh nghi~p Vi~t Nam va cac quy oinh phap Iy co lien
quan oen vi~c I~p va trlnh bay bao cao tai chfnh.
Bao cao tal chfnh khong nham phan anh tlnh hlnh tal chlnh, ket qua heat 09ng kinh doanh va tlnh
hlnh luu chuyen tien t~ theo cac nguyen tac va thong I~ ke toan ou'c;1c
chap nhan chung tal cac
mroc khac ngoai Vi~t Nam.
Bao cao tai chlnh cua Tru so chfnh kern theo ou'c;1C
trlnh bay nharn phan anh tlnh nlnh tai chfnh
cua Tru so chfnh t<;lingay 30 thang 09 nam 2018 cung voi ket qua hO<;lt09ng kinh doanh, tlnh
hlnh Iu'u chuyen tien t~ cho nam tai chfnh ket thuc cung ngay. Do 00, Tn,! so chfnh khong tong
hc;1pso li~u chi nhanh trong bao cao tai chfnh cua Tn,! so chfnh.
Nam tai chinh
Nam Tai chfnh cua Tn,! so chfnh bat oau tu ngay 01 thang 01 va ket thuc vao ngay 31 thang 12.
3. TOM TAT cAc cHiNH sAcH KE TO AN CHUVEU
Sau oay la cac chfnh sach ke toan chu yeu ou'c;1c
Tn,! so chfnh ap dl,Jngtrong vi~c I~p bao cao tai
chfnh:
u'oc tinh ke toan
Vi~c I~p bao cao tai chfnh tuan thu theo chuan ml/c ke toan, che oe;>ke toan doanh nghi~p Vi~t
Nam va cac quy oinh phap Iy co lien quan oen vi~c I~p va trlnh bay bao cao tai chfnh yeu cau Ban
Giam ooc phai co nhG'ngu'octfnh va gia oinh anh hu'ong oen so Ii~u bao cao ve cong nc;1,tai san
va vi~c trlnh bay cac khoan cong nc;1va tai san tiem tang t<;lingay ket thuc ky ke toan cGng nhu'
cac so li~u bao cao ve doanh thu va chi phf trong suot nam tai chfnh. M~c du cac u'octfnh ke toan
ou'c;1c
I~p bang tat ca 51/ hieu biet cua Ban Giam ooc, so thl/c te phat sinh co the khac voi cac u'oc
tfnh, gia oinh o~t ra.
Ti'en va cac khoan tu'dng du'dng tren
Tien va cac khoan tu'dng ou'dng tien bao gom tien m~t t<;liquy, cac khoan tien gui khong ky h<;lnva cac
khoan oau tu' ngan h<;lnco ky h<;lnkhong qua 3 thang ke W ngay oau tu', co kha nang thanh khoan cao,
d~ dang chuyen ooi thanh tien va ft rui ro lien quan oen vi~c bien 09ng gia trio
Cac khoan cfiJutu' tai chinh
fJau ttl vao cong cv von cua (fdn vi khac
Dau tu' vao cong Cl,Jvon cua odn vi khac phan anh cac khoan oau tu' cong Cl,Jvon nhu'ng Trl,Jso
chfnh khong co quyen kiem soat, oong kiem soat ho~c co anh hu'ong oang ke ooi voi ben ou'c;1c
oau tu'.
Khoan oau tu' vao cong Cl,Jvon cac odn vi khac ou'c;1C
phan anh theo gia goc tru cac khoan dl,f
phong ~iam gia oau tu'. DI/ phong giam gia ou'c;1C
I~p khi cong ty nh~n oau tu' bi I~, ngo<;litru
khoan 10 ma Ban Giam ooc Cong ty oa dl/ ooan tu khi oau tu'.
Nc;iphai thu
Nc;1phai thu la so tien co the thu hoi cua khach hang ho~c cac ooi tu'c;1ngkhac. Nc;1
phai thu ou'c;1c
trlnh bay theo gia tri ghi so tru oi cac khoan dl,f phong phai thu kho ooi.
DI/ phong phai thu kho ooi ou'c;1c
trfch I~p cho nhG'ngkhoan nc;1phai thu oa qua h<;lnthanh toan W
sau thang tro len, ho~c cac khoan nc;1phai thu ma ngu'oi nc;1kho co kha nang thanh toan do bi
thanh Iy, pha san hay cac kho khan tu'dng tl/.
Hang ton kho
Hang ton kho ou'c;1c
tfnh theo gia gec, tru'ong hc;1P
gia tri thuan co the thl/c hi~n ou'c;1c
thap hdn gia
gec thl phai tfnh theo gia tri thuan co the thl,fc hi~n ou'c;1c.
Gia gec himg ton kho bao gom chi phf
6
CONG]Y CO PH~NVI,~TN!,M K'~ NGH~S(J~SAN-TRV so' CHiNH
THUYETMINH BAO CAOTAl CHINH 09 THANG NAM 2018 (Tiep theo)
MAU SO B 09-0N
mua va cac chi phi khac co lien quan true tiE~'pden vi~c mua hang tOn kho. Trong tniang hop cac
san pham du'Q'csan xuat, gia goc bao gam chi phi nguyen v~t li~u true tiep, chi phi lao de;;ngtrue
tiep va chi phi san xuat chung, neu co, de co du'Q'chang tOn kho 0 dia diem va tranq thai hi~n tal,
Gia goc cua hang tOn kho du'Q'cxac dinh theo phu'dng phap blnh quan gia quyen. Gia tr] thuan co
the thuc hi~n du'Q'cdu'Q'cxac djnh bang gia ban u'oc tinh tru cac chi phi u'oc tinh de hoan thanh
san pham cung chi phi tiep th], ban hang va phan phoi phat sinh.
DI/ phonq giam gia hang tan kho cua Tru so chinh du'Q'ctrich I~p theo cac quy dlnh ke toan hi~n
hanh, Theo do, Tn,! so chinh du'Q'cphep trich I~p du' phonq giam gia hang tan kho I~i thai, h6ng,
kern pham chat va trong tru'ang hQ'pgia goc cua hang tan kho cao hdn gia tri thuan c6 the thl/c
hi~n du'Q'ct~i ngay I~p Bang can doi ke toano
Tai san co dinh hU'u hinh va khau hao
Tai san co dinh huu hinh du'Q'ctrinh bay theo nguyen gia tru gia tri hao men lOy ke.
Nguyen gia tai san co dinh huu hinh bao gam gia mua va toan be;;cac chi phi khac lien quan tn,(c
tiep den vi~c du'a tai san vao trc;mgthai s~n sang su dl,lng.
Tai san co dinh huu hinh du'Q'ckhau hao theo phu'dng phap du'ang thang dl/a tren thai gian huu
dl,lng u'octinh, Cl,lthe nhu' sau:
So nam
5 - 50
5 - 30
6 - 10
3 - 10
4
Nha cua va v~t kien truc
May moc va thiet bi
Phu'dngti~n v~n tai va truyen d~n
Thiet bi va dl,lng Cl,lquan Iv
Suc v~t cho san pham
Cac khoan lai, I~ phat sinh khi thanh IV, ban tai san la chenh I~ch giua thu nh~p tlt thanh IVva gia
tri cen I~i cua tai san va du'Q'cghi nh~n vao Bao cao ket qua ho~t dQngkinh doanh.
Thue hO\lt d9n9
Me;;tkhoan thue du'Q'cxem la thue ho~t dQng khi ben cho thue v~n du'Q'chu'ong phan Ion cac
quyen lQ'iva phai chiu rui ro ve quyen so huu tai san. Chi phi thue hOGltde;;ngdu'Q'cghi nh~n vao
bao cao ket qua hOGltde;;ngkinh doanh theo phu'dng phap du'ang thang trong suot thai gian thue.
Tai san co dinh vo hinh va khau hao
Tai san co dinh vo hinh the hi~n gia tri quyen su dl,lng dat va phan mem may tinh du'Q'ctrinh bay
theo nguyen gia tru gia tri hao men lOy ke.
Quyen su dl,lng dat co thai hGlndu'Q'C
khau hao theo phu'dng phap du'ang thang trong thai hGlnhi~u
II/c cua Giay chung nh~n quyen su dl,lng dat.
Phan mem may tinh du'Q'ckhau hao theo phu'dng phclpdu'ang thang trong thai gian huu dl,lng u'oc
tinh tlt 3 den 6 nam.
Chi phi
xay
dl/ng cd ban do dang
Cac tai san dang trong qua trinh xay dl/ng phl,lc Vl,l ml,lCdich san xuat, cho thue, quan tri ho~c
cho bat ky ml,lCdich nao khac du'Q'cghi nh~n theo gia goc. Chi phi nay bao gam cac chi phi can
thiet de hinh thanh tai san phu hQ'pvoi chinh sach ke toan cua Trl,l so chinh. Vi~c tinh khau hao
cua cac tai _sannay du'Q'cap dl,lng giong nhu' voi cac tai san khac, bat dau tu khi tai san 0 vao
trGlngthai san sang su dl,lng.
Cae khoan tra tru'oc
Chi phi tra tru'oc bao gam cac chi phi thl/c te da phat sinh nhu'ng co lien quan den ket qua hOGlt
dQng san xuat kinh doanh cua nhieu ky ke toano Cac khoan chi phi tra tru'oc bao gam chi phi thue
dat tra tru'oc, lQ'ithe kinh doanh khi xac dinh IGligia tri doanh nghi~p, gia tri cong Cl,l,dl,lng Cl,l,linh
ki~n IOGlinh6 da xuat dung va cac khoan chi phi tra tru'oc khac.
Tien thue oat the hi~n so tiem thue oat oa du'Q'ctra tru'oc. Tien thue oat tra tru'Oc ou'Q'cphan bo
vao Bao cao kel qua hOGltoQng kinh doanh theo phu'dng phap du'ang thang tu'dng ung vOi thai
gian thue.
7
CONG TV CO PHAN VIET NAM KY NGHE sue SAN-TRI,.I56' CHiNH
THUVET MINH BAO CAo TAl cHiNH 09 THANG NAM 2018 (Tiep theo)
Mlu SO B 09-DN
Lc;1i
the kinh doanh khi xac dlnh 19igia tr] doanh nghit\'!pbao gem: gia tri thl1dng hit\'!u,gia tr] tiem
nang phat trh~n va lc;1ithe quven thue S9Pcho,
Gia tr] thl1dng hit\'!udl1c;1c
xac dinh tren co so cac chi phi thuc te cho vit\'!ctao dl/ng va bao vt\'!nhan
hleu, ten thl1dng mal trong qua trinh hoat d¢ng cua doanh nghit\'!ptruce thoi diem xac dinh gia tr]
doanh nghit\'!p5 narn, bao gem chi phi dao t90 nhan vlen, chi phi Quang cao, tuven truven trong
va ngoai nl10cde Quang ba, gioi thleu san pham, gioi thieu cang tv, xay dl/ng trang web.
Gia tr] tiem nang phat trien dl1c;1c
tinh vao gia tr] doanh nghit\'!pco phan hoa la tiem nang phat
trien cua doanh nghit\'!pdl1c;1C
danh gia tren cd so kha nang sinh loi cua doanh nghit\'!ptrong tl1dng
lai khi so sanh ty suat lc;1inhu~n cua doanh nghit\'!pvoi lai suat trai phieu Chinh phu.
C;;iatri lc;1ithe quyen thue S9Pchc;1
dl1c;1c
dinh gia va tinh vao gia tri doanh nghit\'!ptheo yeu cau cua
Uy ban Nhan dan Thanh pho He Chi Minh cho vit\'!cxac dinh gia tri doanh nghit\'!pde co ph'¬ m
h6a.
Lc;1ithe kinh doanh khi xac dinh 19igia tri doanh nghit\'!pdl1c;1c
phan bo theo phl1dng phap dl10ng
thang trong vong 3 nam ke tu khi doanh nghit\'!pco phan hoa chuyen sang cong ty co phan theo
hl10ng d~n cua Thong tl1 so 127/2014/TI-BTC do B¢ Tai chinh ban hanh ngay 05 thang 9 nam
2014.
Cac chi phi tra trl10c khac dl1c;1c
von h6a dl10i hinh thLtc cac khoan tra trl10c va dl1c;1c
phan bo vao
Bao cao ket qua h09t d¢ng kinh doanh, su dl.,mgphl1dng phap dl10ng thang theo cac quy dinh ke
toan hit\'!nhanh.
Cac khoan d ....phong phai tra
Cac khoan dl/ phong phai tra dl1c;1c
ghi nh~n khi Tn) so chinh c6 nghia VI,! nc;1hit\'!nti;!i do ket qua tLt
m¢t 51/ kit\'!nda xay ra, va Trl,! so chinh c6 kha nang phai thanh toan nghia VI,! nay. Cac khoan dl/
phong dl1c;1c
xac dinh tren cd so l10c tinh cua Ban Giam doc ve cac khoan chi phi can thiet de
thanh toan nghia VI,! nc;1nay t9i ngay I~p Bang can doi ke toano
Trc;1cap thoi vi~c phai tra
Trc;1cap thai vit\'!ccho nhan vien dl1c;1c
trich trl10c vao cuoi m6i nam tai chinh cho toan b¢ ngl1ai lao
d¢ng da lam vit\'!ct9i Cang ty tLt du 12 thang tro len. Thoi gian lam vit\'!cde tinh trc;1cap thai vit\'!cla
tong thoi gian ngl10i lao d¢ng da lam vit\'!cthl/c te cho ngl10i su dl,!ng lao d¢ng trLt di thoi gian
ngl10i lao d¢ng da tham gia bao hiem that nghit\'!ptheo quy dinh cua phap lu~t va thoi gian lam
vit\'!cda dl1c;1c
ngl10i su dl,!ng lao d¢ng chi tra trc;1cap thai vit\'!c.MLtctrich cho m6i nam lam vit\'!c
bang m¢t nLta mLtc ll1dng binh quan thang theo Lu~t Lao d¢ng, Lu~t Bao hiem xa h¢i va cac van
ban hl10ng d~n c6 lien quan. MLtcll1dng binh quan thang de tinh trc;1cap thoi vit\'!cse dl1c;1c
dieu
chinh vao cuoi m6i nam tai chinh theo mLtcll1dng binh quan cua sau thang gan nhat tinh den thai
diem I~p bao cao tai chinh. Tang hay giam cua khoan trich trl10c nay se dl1c;1c
ghi nh~n vao Baa
cao ket qua h09t d¢ng kinh doanh.
QUy phat trien khoa hQCva cong ngh~
QUy phat trien khoa hoc va cang nght\'!cua doanh nghit\'!pdl1c;1c
trich I~p chi de su dl,!ng cho dau tl1
nghien cLtu khoa hoc va phat trien cang nght\'!cua Trl,! so chinh. MLtctrich toi da la 10% thu nh~p
tinh thue hang nam trl10c khi tinh thue thu nh~p doanh nghit\'!pva tuy thu¢c vao quyet dinh cua
H¢i dong Quan tri va Ban Giam doc hang nam.
Ghi nh~n doanh thu
Doanh thu ban hang dl1c;1c
ghi nh~n khi dong thoi thea man tat ca nam (5) dieu kit\'!nsau:
(a) Cong ty da chuyen giao phan Ion rui ro va lc;1iich gan lien voi quyen so hG'usan pham ho~c
hang hoa cho ngl10i mua;
(b) Cong ty khang con nam giG'quyen quan Iy hang hea nhl1 ngl10i so hG'uhang hea ho~c quyen
kiem soat hang h6a;
(c) Doanh thu dl1c;1c
xac dinh tl1dng doi chac chan;
(d) Cang ty se thu dl1c;1c
lc;1iich kinh te tLt giao dich ban hang; va
(e) Xac dinh dl1c;1c
chi phi lien quan den giao dich ban hang.
Doanh thu cua giao dich ve cung cap dich VI,! dl1Qcghi nh~n khi ket qua cua giao dich do dl1c;1c
xac
dinh m¢t cach dang tin c~y. Trl10ng hc;1pgiao dich ve cung cap dich VI,! lien quan den nhieu ky thi
doanh thu dl1Qcghi nh~n trong ky theo ket qua phan cong vit\'!cda hoan thanh t9i ngay cua Bang
can d6i ke toan cua ky do. Ket qua cua giao dich cung cap dich VI,! dl1Qcxac dinh khi thea man tat
ca bon (4) dieu kit\'!nsau:
(a) Doanh thu dl1Qcxac dinh tl1dng doi chac chan;
8
sa
CONG TV CO PHAN VIET NAM KY NGHE SUC S.AN-TRI,I
CHiNH
THUVETMINH BAo cAo TAl CHiNH 09 THANG NAM 2018 (Th~'ptheo)
MAu so B 09-DN
(b) C6 kha nang thu du'c;1c
lc;1ifch kinh te tlt giao dlch cung cap djch vu d6;
(c) Xac dlnh du'c;1c
phan cong vi~c da h021nthanh tal ngay cua Bang din d6i ke toan: va
(d) xac dlnh du'c;1c
chi phi phat sinh cho giao dlch va chi phl de hoan thanh giao dlch cung cap dich
vu d6.
Lai tiEmgUi du'c;1c
ghi nhan tren cd so don tfch, du'c;1c
xac djnh tren sO'du cac tal khoan tiEmgUi va
lai suat ap dunq.
Lai tlt cac khoan dau tir du'c;1c
ghi nhan khi Tru so chfnh c6 qUYEmnhan khoan lai.
cac khoan giam trlt doanh thu
Cac khoan giam trLt doanh thu bao gam chiet khau thu'dng mal, hang ban b] tra Igi va giam gia
hang ban. Cac khoan giam trLt doanh thu phat sinh cung ky tieu thl,l san pham, hang h6a djch Vl,l
du'c;1c
ghi nh~n dieu chinh giam doanh thu cua ky phat sinh.
Ngo\ti t(!
Cac nghi~p vl,l phat sinh bang ngogi t~ du'c;1c
chuyen doi theo ty gia tgi ngay phat sinh nghi~p Vl,l.
SO'du' cac khoan ml,lc tien t~ c6 g6c ngogi t~ tgi ngay ket thuc nam tai chfnh du'c;1c
chuyen doi theo
ty gia tgi ngay nay. Chenh I~ch tY gia phat sinh du'c;1c
hgch toan vao Bao cao ket qua hOgt dQng
kinh doanh.
Chiphidivay
Chi phf di vay du'c;1C
ghi nh~n vao chi phf san xuat, kinh doanh trong nam khi phat sinh.
Thue
Thue thu nh~p doanh nghi~p the hi~n tong gia trj cua thue phai tra hi~n tgi va thue hoan Igi.
SO'thue hi~n tgi phai tra du'c;1c
tfnh dl/a tren thu nh~p tfnh thue trong nam/kY. Thu nh~p tfnh thue
khac voi lc;1inhu~n ke toan tru'oc thue du'c;1c
trlnh bay tren bao cao ket qua hOgt dQng kinh doanh
VI thu nh~p tfnh thue khong bao gam cac khoan thu nh~p hay chi phf tfnh thue ho~c du'c;1c
khau
trLt trong cac nam khac (bao gam ca I~ mang sang, neu c6) va ngoai ra khong bao gam cac chi
tieu khong chiu thue ho~c khong du'c;1c
khau trLt.
Thue thu nh~p hoan Igi du'c;1c
tfnh tren cac khoan chenh I~ch giG'agia trj ghi so va cd so tfnh thue
thu nh~p cua cac khoan ml,lc tai san ho~c cong nc;1tren Bao cao tai chfnh va du'c;1c
ghi nh~n theo
phu'dng phap bang can d6i ke toanoThue thu nh~p hoan Igi phai tra phai du'c;1C
ghi nh~n cho tat ca
cac khoan chenh I~ch tgm thai con tai san thue thu nh~p hoan Igi chi du'c;1C
ghi nh~n khi chac chan
c6 du lc;1inhu~n tfnh thue trong tu'dng lai de khau trLt cac khoan chenh I~ch tgm thai.
Thue thu nh~p hoan Igi du'c;1c
xac djnh theo thue suat dl/ tfnh se ap dl,lng cho nam tai san du'c;1C
thu
hoi hay nc;1phai tra du'c;1c
thanh toano Thue thu nh~p hoan Igi du'c;1c
ghi nh~n vao bao cao ket qua
hogt dQng kinh doanh va chi ghi vao v6n chu so hG'ukhi khoan thue d6 c6 lien quan den cac
khoan ml,lc du'c;1c
ghi thang vao v6n chu so hG'u.
Tai san thue thu nh~p hoan Igi va thue thu nh~p hoan Igi phai tra du'c;1C
bu trLt khi Cong ty c6
quyen hc;1pphap de bu trLt giG'atai san thue thu nh~p hi~n hanh voi thue thu nh~p hi~n hanh phai
nQpva khi cac tai san thue thu nh~p hoan Igi va thue thu nh~p hoan Igi phai tra lien quan tOi thue
thu nh~p doanh nghi~p du'c;1c
quan Iy boi cung mQt cd quan thue va Cong ty c6 dl/ dinh thanh toan
thue thu nh~p hi~n hanh tren cd so thuan.
Vi~c xac djnh thue thu nh~p doanh nghi~p phai nQp cua Cong ty can cLf vao cac quy djnh hi~n
hanh ve thue. Tuy nhien, nhG'ngquy dinh nay thay doi theo tltng thai ky va vi~c xac djnh sau
cung ve thue thu nh~p doanh nghi~p tuy thuQc vao ket qua kiem tra cua Cd quan thue c6 tham
quyen.
Cac IOgithue khac du'c;1C
ap dl,lng theo cac lu~t thue hi~n hanh tgi Vi~t Nam.
Chia eo tUe
Lc;1inhu~n sau thue cua Cong ty du'c;1C
trich chia co Wc cho cac co dong sau khi du'c;1c
Dgi hQidong
co dong phe duy~t.
SO'co Wc du'c;1c
cong b6 va chi tra tlt nguon lc;1inhu~n chu'a phan ph6i can cLfvao sl/ phe duy~t cua
co dong trong Dgi hQidong co dong thu'ong nien.
9
4.
so B 09-DN
MAu
CONGTY CO PHAN VIET NAM KY NGHESUCSAN-TRV So' CHINH
THUYETMINH BAo cAo TAl cHINH 09 THANG NAM 2018 (TU~ptheo)
TIEN vA cAc KHOAN Tu'O'NGeu'O'NGTIEN
Tien m~t
Tien gw ngan hang khong ky han
Cae khoan tu'dng du'dng tien (*)
So euoi ky
So dau ky
VND
VND
1.052.750.000
55.763.592.467
404.400.000.000
1.922.926.000
76.143.034.608
426.288.308.333
504.354.268.941
461.216.342.467
(*) Cac khoan tu'dng du'dng ti'en bao gam tien glti ngan h2mge6 ky han dao han ban dau la mot
thanq voi liii suat 1215,5%/nam.
5.
PHAI THU NGAN H~N dlA KHAcH HANG
a. Phiii thu khach hang la ben th(l' ba
Lien Hi~p HQp tac xii Thu'dng mal TP.Ho Chi Minh
Cong ty Gentraeo
Cae khach hang khac
55 cu5i ky
55 dau ky
VND
VND
148.091.659.672
68.342.177.370
193.281.467.477
57.088.398.471
89.421.535.000
46.771.534.006
79.749.482.302
b. Phiii thu khach hang la ben lien quan
(Xem Thuyet
6.
minh
35.232.756.073
15.747.973.879
183.324.415.745
209.029.441.356
so 38)
PHAI THU NQI BQ NGAN H~N
Phal thu noi bo ngan han the hi~n gia tr] cac nguan hrc dieu chuyen den cac ehi nhanh eho muc
dlch heat dong san xuat kinh doanh cua ehi nhanh. cac khoan phai thu nay khong e6 dam bao,
kh6ng tlnh liii va e6 the thu du'qe khi e6 yeu cau.
7.
PHAI THU KHAc
55 dau ky
55 euoi ky
VND
VND
a. Ngilin h\ln
Bilo hh~m xa hQI, bilo hiem y te, bilo hiem that
nghiE;!p,va thue thu nh?p ea nhan phill thu nhan vien
T<;lmung
Ky quy, ky eu'Qe
Lai tien gU'l ngan hang
Phili thu ben lien quan (xem Thuyet minh so 38)
Phili thu khac
b.Daih\ln
Ky quy, ky eu'Qe
5.755.841.371
1.973.674.981
1.544.005.450
555.922.916
72.310.082
842.574.398
1.018.276.863
1.293.082.131
1.442.308.400
25.300.000
699.983.215
1.018.276.863
665.114.098
345.000.000
345.000.000
345.000.000
345.000.000
6.100.841.371
8.
5.394.988.026
5.739.988.026
NQ' QuA H~N
So cuoi ky va so dau ky
Gia goe
DI/ phong
Y.NQ.
Tong gia tri eua cae khoiln phili thu, cho
vay qua hiiln thanh toan ho~c chU'aqua
hiiln nhu'ng kh6 e6 khil nang thu hoi
+ Cong ty Co phan Thl/e pham Va 0'0
u6ng Express
+ Cong ty TNHH ThLldng Mi',1iNha Toi
+ Cae khaeh hang khae
188.295.508
(188.295.508)
178.182.957
452.191.077
(178.182.957)
(452.191.077)
818.669.542 (818.669.542)
10
Gia tri c6 the
thu hoi
scr
MAu SO s 09-DN
CONG TY CO PHAN VIET NAM KY NGHE SUC SAN-TRV
cHiNH
THUYETMINH sAo CAOTAl cHiNH 09 THANGNAM 2018 (Tiep theo)
9.
HANGTON KHO
So dau ky
So cuoi ky
Ylill
Ylill
1.227.050.383
_
1.227.050.383
319.915.360.580 """""
__ ......0.==,;;;;";,, ...
971.731.805
32.948.216.972
31.942.784.422
223.028.114.941
107.625.962
288.998.474.102
Gia goc
~
H~lngmua dang di du'ong
Nguyen li~u, v~t Ii~u
Cang CI,I,dl,lng CI,I
Thanh pham
Hang gUl ban
Dl/ phong
Dl/ phong
Gia goc
774.300.000
63.665.690.951
38.694.229.112
212.386.989.609
4.394.150.908
==================
~
7.721.132.450
7.721.132.450
.=.===~=======
De phuc
ve
VI,I cho rnuc dfch so sanh so lii;!u tren Bang can doi ke toan, Cang ty trlnh bay bien dong
du' phonq giam gia hang ton kho trong ky nay va nam tnrcc nhu' sau:
Ky nay
WQ.
7.721.132.450
SO' du' (f§u nam/ky
Trfch I~p du' phonq
10.
Nam truoc
~
192.754.415
7.528.378.035
Hoan nh~p du' phong
(6.494.082.067)
SO' du' cuoi nam/ky
1.227.050.383
7.721.132.450
CHI PHi TRA TRlICrC
So cuoi ky
~
a. Ng~n han
Chi phi tra tnrcc ve thue heat
525.778.950
1.721.735.744
510.569.255
dQng
Cang cu, dunq cu xuat dung
Chi phi tra tnrcc ngan han khac
b.Daih~n
Tlen thue dat va phi SU dl,lng cd so h? tang (J
Khu Cang Nghi~p Tien 5dn Bac Ninh
Cang Cl,l, dl,lng Cl,l xuat dung
L<;1ithe kinh doanh khi xac dinh gia tri doanh
nghi~p
C hi phi tra tru'oc dai h?n khac
VND
49.999.999
985.915.922
447.892.405
2.758.083.949
1.483.808.326
889.205.138
910.546.064
2.086.818.094
1.908.563.020
31.584.865.145
60.118.183.342
6.730.138.813
3.184.780.477
41.291.027.190
11
So dau ky
66.122.072.903
so
t<'?
CONG_TY CO PH~N VI,~T N!,M
NGH~ S(J~ SAN-_TRI,J CHiNH
THUYETMINH BAOCAOTAl CHINH 09 THANGNAM 2018 (Tiep theo)
11.
MAU
so B 09-DN
TAl SAN COf>JNHHO'UHiNH
May moe
Nha cira
va vat kien true
va thiet
VND
VND
NGUYENGIA
So dau ky
Mua sam moi
4.171.441.523
Dau tu' x§y dl/llg cd ban hoan thanh
863.636.364
b]
161.113.638.012
7.737.257.405
Dieu chuven nQi bQ
Giam khac
So cuoi ky
GIA TIq CON ~I
T\li ngay dau ky
T\li ngay cuoi
ky
Thiet b] va
CI,I quan Iy
VND
Tong
VND
13.389.882.089
382.438.800
477.048.909
218.844.195.585
8.596.745.114
809.230.766
2.903.667.130
560.000.000
560.000.000
55.869.020
Tang khac
Thanh Iy, nhu'c;1ngban
Dieu chuyen nQi bQ
Giam khac
So cuoi ky
So dau ky
Khau hao trong narn
Dieu chuven nQi bQ
Tang khac
Thanh Iy, nhu'c;1ngban
dunq
40.169.233.961
1.230.800.000
Dieu chuven nQi bQ
GIA TIq HAO MON LUY
Phu'dng ti~n v~n tai
va truven d~n
VND
55.869.020
(32.390.000)
(4.699.729.446)
(3.400.744.981)
(413.498.035)
(32.390.000)
(885.486.430)
5.035.077 .887
166.680.950.436
40.698.174.726
13.814.154.354
226.228.357.403
1.122.169.095
504.073.153
110.708.696.134
9.786.508.490
27.595.403.191
2.604.663.492
560.000.000
5.121.504.532
1.447.449.425
144.547.772.952
14.342.694.560
560.000.000
(58.613.075)
(380.188.465)
(27.577.038)
(62.300.772)
(27.577 .038)
(501.102.312)
120.436.591.549
30.379.878.218
6.479.076.147
158.921. 788.162
KE
1.626.242.248
3.049.272.428
50.404.941.878
12.573.830.770
8.268.377.557
74.296.422.633
3.408.835.639
46.244.358.887
10.318.296.508
7.335.078.207
67.306.569.241
T<;Iingay 30 thang 09 narn 2018, nguyen gia cua tal san c6 dinh hCi'uhinh da khau hao het nhu'ngv~n con sU'dl)ng la 23.742 trleu dong.
Nhu'trinh bay tal Thuyet minh 56 20 va Thuyet minh 5621, t<;lingay 30 thang 09 nam 2018, tai san c6 dinh hCi'uhinh co gia tri con l<;Iila 8.241 tri~u dong du'c;1c
the chap
t<;lingan hang de dam bao cho cac khoan vay cua Cong tv·
12
CONG TY CO PHAN VIET NAM KY NGHESUCsAN-TRVso cHiNH
THUYETMINH BAo cAo TAl cHiNH 09 THANGNAM2018 (Th~ptheo)
12.
MAU
so B 09-DN
TAl sAN COf)JNH VO HINH
Quyen su dl,lng dat
YNQ.
NGUYEN GIA
So dau ky
Mua trong narn
Tong
YNQ.
Phan rnern may tinh
YNQ.
4.167.354.270
442.000.000
259.723.827.703
442.000.000
69.393.470
69.393.470
(55.869.020)
(55.869.020)
255.556.473.433
4.622.878.720
260.179.352.153
14.043.489.583
5.333.881.050
19.377.370.633
1.881.669.430
624.471.678
2.506.141.108
241.512.983.850
2.285.684.840
243.798.668.690
236.179.102.800
2.116.737.612
238.295.840.412
255.556.473.433
Dau tu' xily dl,(ng
co ban hoan thanh
Dieu chuygn ne>ibe>
Glarn khac
So cuoi ky
GIA TIq HAO MON LOy KE
So dau ky
Khau hao trong nam
So cuoi ky
GIA TIq CON L~I
T\li ngay dau ky
T\li ngay cuoi
ky
15.925.159.013
5.958.352.728
21.883.511. 741
Nguyen gia cua tal san co dlnh vo hlnh da khau hao het nhu'ng v~n con su dunq tal ngay 30
thanq 09 narn 2018 la 39 tri~u dong.
13.
CHI PHi XAY DI,I'NGco BANDO DANG
Xay dl/llg dl,f an di doi va doi moi
eong ngh~ nha may giet mo gla
sue va ehe bien thuc pham tiili
Long An
H~ thong xU' Iy nuoc thai
Xay dl,fng cd ban do dang khec
14.
55 dau ky
VND
VND
6.186.678.147
10.507.326.219
1.871.038.183
2.586.110.017
1.871.038.183
649.617.104
10.643.826.347
13.027.981.506
f)AU Ttl GOPVONvAo f)aN VJ KHAc
S51u'Qng
co phieu
Ngan hang TMCP Sai
Gon Cong Thu'dng
15.
So euoi ky
591.743
SO'eu5i ky
Gia g5e
% So
hCl'u
0,19%
0,19%
Gia tr] hop
Iy
VND
VND
5.512.670.000
6.745.870.200
TAl sAN THUETHU NH~P HOANL~I
So cuoi ky
VND
Thue suat thue thu nh~p doanh nghiep Slr dl,mgde Xik djnh gia
trj tai san thue thu nh~p hoiln l1,li
Tili sfm thue thu nh~p hoiln l1,lilien quan den khoan chenh lech
t1,lmthai chlta dltO'ckhau trlt clla cac khoan dl! phong
Tili santhue thu nh~p hoiln l1,lilien quan den khoan chenh lech
t1,lmthai chlta dltO'ckhau trlt clla cac khoan chiet khau trfch
trltoc
Tili santhue thu nh~p doanh nghiep hoan I\li
13
20%
20%
30.936.361.170
32.703.353.501
11.111.082.465
9.419.487.305
8.409.488.726
8.424.568.161
CONGTV CO PHAN VIET NAM KY NGHE SUC sAN- TRU 56' CHiNH
THUYET MINH sAo CAO TAl cHiNH 09 THANG NAM 2018 (Tiep thea)
16.
MAU SO s 09-DN
PHAI TRA NGUCn:sAN NGAN H~N
So dau ky
So cudl ky
a. Phaitra cho cac ben ttur ba
Gia tr]
VND
VND
VND
VND
135.294.227.977
135.294.227.977
174.347.778.279
174.347.778.279
Trang d6:
- Cong ty TNHH LLldng tiurc GqO Vi~t
135.294.227.977
135.294.227.977
- Phai tre esc nha eung dIp knsc
b. Phai tra cho ben lien quan
(xem Thuyet minh so 38)
1.085.469.611
1.085.469.611
136.379.697.588
136.379.697.588
17.
So co kha nang tra no
So co kha nang tra no
Gia tr]
89.374.867.500
89.374.867.500
84.972.910.779
84.972.910.779
59.936.296.652
59.936.296.652
234.284.074.931
234.284.074.931
THUE VA cAc KHOAN KHAc PHAI NQP NHA Nuac
So dau nam
(Trinh bay Iat)
So nQp thlta/phai
nQp trong ky
VND
VND
So phai tra hQ
cac chi nhanh
VND
So dU'c;1c
hoan/ (fa
nQPtrong ky
VND
a. Cae khoan phai thu
864.693.262
864.693.262
b. Cae khoan phai tra
Thue gia tr] gia tang
7.987.059.226
60.146.862.582
Thue gia tr] gia tang hilng nh~p khau
8.796.304.751
Thue xuat nh~p khau
1.170.983.908
Thue thu nh~p doanh nghiep
Thue thu nhap ca nhan
Thue nha dat va tien thue dat
71.304.429.431
7.024.522.671
8.796.304.751
1.170.983.908
34.478.454.983
11.967.022.540
18.913.090.987
20.256.212.997
231.581.388
3.483.473.080
2.033.547.081
5.748.601.549
1.324.205.017
3.536.381.949
2.606.185.502
5.160.048.183
2.306.724.285
70.459.985
64.218.156
132.596.289
188.773.971
85.000.000
573.600.650
2.081.852
472.432
300.299.111
142.832.368
142.832.368
Thue nha thau
7.000.000
L~ phi man ba;
Cae lo?; thue khae
10.195.030.294
7.276.173.539
Thue dat phi nong nghiep
Cac lo~i thue khac, phi va Ie phi va cac
khoiln phai nQPkhae
VND
864.693.262
864.693.262
Thue thu nh~p ca nhan
So cuoi nam
300.299.111
28.756.235.729
85.000.000
38.941.603
97.649.453.223
14
22.260.154.572
92.000.000
338.768.282
472.432
127.365.019.744
21.300.823.780
CONG TV CO PHAN VIET NAM KY NGHE SUC SAN-TRV So' CHiNH
THUVET MINH BAo cAo TAl cHiNH 09 THANG NAM 2018 (Th~'p
theo)
18.
MAu
so B 09-DN
CHI PHi PHAI TR,ANGAN H~N
50 cuoi ky
YIiQ.
a) Ngiin hiiln
Chi
Chi
Chi
Chi
Chi
19.
455.000.000
phi kiem toan
phi dong phuc
phi kharn suc kh6e
phi thue dat, thue m~t bang
phi phal tra khac
1.329.545.466
1.548.749.997
9.545.793.555
1.096.888.265
13.520.977.283
97.465.646
552.465.646
PHAI TRA NGAN H~N KHAc
55 dau ky
VND
50 cuoi ky
VND
a) Ngiin hiiln
Bao hiem xi:! hQi, bao hiem y te, bao hiem that
nghi.;\p, kinh phi cong dean
Co nrc phal tra
Phal tra khac cho ben lien quan (*)
(xem Thuyet minh so 38)
Chiet khau ban hang
H~ tro ban hang
Chi phi v~n chuyen
Nh~n ky cuoc, ky quy
Li:!iyay
Phai tra khac
2.632.305.529
1.122.899.654
24.360.000
408.826.807
408.826.807
3.130.183.253
9.422.863.463
5.787.449.300
171.966.910
10.275.371.538
273.537.818
8.157.899.810
55.762.434.237
35.620.815.300
11.026.674.460
20.192.529.626
2.953.252.484
15.394.302.078
(*) Khcan phai tra nay chu yeu the hi~n ceng no phal tra trong giai doan co phan hoa cua Ceng
ty me - Tong Ceng ty Thu'dng Mi;li5ai Gon - TNHH MTV.
20.
VAV NGAN H~N
55 dau ky
Nganhimg TMCPNgoili
Thl1dngVi~t Nam (**)
Nganhang TMCPCong
Thl1dngVi~t Nam (*)
Nganhang TMCP Ng09i
Thl1dngVi~t Nam
(xem Thuyet minh 55 21)
Nganhang TNHHMTV
5hinhan Vi~t Nam
(xem Thuyet minh 55 21)
55 cu5i ky
Gia tr]
Vay
Trong nam
Thanh toan
l!.!::!Q.
Y.NQ.
Y.NQ.
144.160.497.561
296.825.051.768
(326.751.062.689)
114.234.486.640
58.452.617.634
547.693.331.666
(426.933.258.881)
179.212.690.419
Phan IOgi19i
Y.NQ.
Gia tr]
l!.!::!Q.
4.744.155.428
(3.558.116.571)
3.558.116.571
4.744.155.428
5.647.058.824
(4.235.294.118)
4.235.294.118
5.647.058.824
844.518.383.434 p61.477 .732.259~ 7.793.410.689
303.838.391.311
213.004.329.447
(*) Ngay 07 thang 11 nam 2017, Ceng ty ky hqp dong tin dl,mg 55 1102/2017-HDCVHM/NHCT924VI55AN voi Ngan hang TMCPCeng Thu'dngVi~t Nam ("Vietinbank") - Chi nhanh 7 - Thanh pho Ho
Chi Minh, hi;ln muc 190.000.000.000 dong cho ml,!cdlch tai trq nhu cau von Iu'u d9ng phl,!cvI,! hOi;lt
d9ng san xuat kinh doanh. Hqp dong yay nay co thai hi;ln den het ngay 01 thang 10 nam 2018,
thai hi;ln cho yay eua tUng Giay nh~n nq toi da kheng qua ba thang. Khoan yay nay chiu lai suat
du'qc xac dinh ti;li thai diem giai ngan von yay theo theng bao lai suat eua Vietinbank trong tung
thai ky va du'qe ghi tren tung Giay nh~n nq, lai suat yay trong nam nay la 5,2%/nam. Day la
khoan yay khong co bao dam bang tai san.
Ti;li ngay 30 thang 09 nam 2018, Ceng ty kheng co khoan yay ngan hi;ln nao qua hi;lnthanh toano
(**) Ngay 28 thang 03 nam 2018, Ceng ty ky hqp dong cho yay theo hi;ln mLtcso 0035/1828/CKD/01 voi Ngan hang TMCPNgoi;liThu'dngVi~t Nam - Chi nhanh Thanh pho Ho Chi Minh, hi;ln mLtc
15
MAu
CONG}'Y CO PH~N VI,~T N~M K~ NGH~ S(J~ sAN-.!RV so' CHiNH
THUYET MINH BAO CAO TAl CHINH 09 THANG NAM 2018 (Th~'ptheo)
SO
B 09-0N
190.000.000.000
dong eho rnuc dich tai tro nhu eau tin dunq ngan hen hop phap, hcp Iy, hop I~
phuc VI,! hoat dong san xuat kinh doanh. Hop dong yay nay co thai han den het ngay 30 thang 09
narn 2018, thai han eho yay cua m6i khoan nq toi da 06 thang ke W ngay tiep theo cua ngay giai
ngan von yay va du'qe ghi tren Wng giay nh~n no, Khoan yay nay chiu li'li suat du'qe xac dlnh tal
thai diem giai ngan von yay theo thong bao li'li suat cua Vieteombank trong tung thai ky va du'qe
ghi tren Wng Giay nh~n nq, li'li suat yay trong nam nay la 5,2%/nam. Cong ty su dunq mot so
may moe, thiet b] de the chap eho khoan yay nay. Ngay 10 thang 09 narn 2018 Cong ty ky hop
dong sua doi bo sung so 01 eho hop dong yay theo han rrurc so 0035/1828/C-KD/01
ve vi~e gia
han thai gian duy trl han rmrc eho yay den het ngay 31 thanq 12 nam 2018.
Ti;li ngay 30 thang 09 nam 2018, Cong ty khong co khoan yay ngan hi;ln nao qua hi;ln thanh toano
21.
YAY oAI H~N
So dau ky
Gia trl
Trong nam
------------~~~~----~-----Yay
Thanh toan
Phan 109i19i
~
Ngan hang TMCP Ng09i
Thu'dng Vi~t Nam (*)
Ngan hilng TNHH MTV
5hinhan Vi~t Nam (**)
~
~
~
So cuoi ky
Gia trl
VND
15.418.505.140
(3.558.116.571)
11.860.388.569
7.058.823.528
(4.235.294.118)
2.823.529.410
-
22.477 .328.668
(7.793.410.689)
14.683.917.979
(*)Ti;li ngay 27 thang 02 nam 2017, Cong ty ky hqp dong yay dai hi;ln so 0020/KHDN2/17DH voi
Ngan hang Thu'dng mi;li Co phan Ngoi;li Thu'dng Vi~t Nam ("Vieteombank")
- Chi nhanh Thanh pho
Ho Chr Minh voi hi;ln mue la 27.556.200.000 dong nhu'ng khong qua 70% tong mue dau tu' eua dl/
an, ml,le dreh su dl,lng von yay la tai trq von dau tu' tai san co dinh. Khoan yay nay co thai hi;ln la
60 thang ke tU ngay giai ngan dau tien, nq goe du'qe thanh toan ba thang mot Ian. Khofm yay ehiu
li'li suat 7,5%/nam den 9,1%/nam trong k~ nay va se du'qe dieu ehinh ba thang mot Ian dl/a tren
thong bao W Vieteombank, li'li suat eho moi Ian rut von se du'qe thanh toan dinh ky vao ngay 26
hang thang. Cong ty su dl,!ng mot so may moe, thiet bi de the chap eho khoan yay nay. Ti;li ngay
30 thang 09 nam 2018, so du' yay eua Cong ty la 16.604.543.997
dong.
(**)Ti;li ngay 31 thang 12 nam 2014, Cong ty ky hqp dong yay dai hi;ln voi Ngan hang TNHH MTV
Shinhan Vi~t Nam ("Shinhanbank")
voi hi;ln mue la 24.000.000.000
dong, ml,!e dleh su dl,lng von
yay la tai trq von dau tu' tai san co dinh. Khoan yay nay co thai hi;ln la 5 nam ke W ngay giai ngan
dau tien, nq goe du'qe thanh toan ba thang mot Ian. Khoan yay ehiu li'li suat 7,19%-7,61%/nam
trong ky nay va se du'qe dieu ehinh ba thang mot Ian dl/a tren thong bao W Shinhanbank, li'li suat
eho m6i Ian rut von se du'qe thanh toan dinh ky vao ngay 25 hang thang. Cong ty su dl,lng nha
xu'ong, quyen su dl,lng dat va cae may moe, thiet bi (1 XI nghi~p Chan nuoi Binh Thu~n de the chap
eho khoan yay nay. Ti;li ngay 30 thang 09 nam 2018, so du' yay eua Cong ty la 8.470.588.234
dong.
Cae khoan yay dai hi;ln du'qe hoan tra theo lieh bieu sau:
So euoi ky
VND
So dau ky
VND
10.391.214.252
14.683.917.979
25.075.132.231
10.391.214.252
22.477.328.668
32.868.542.920
(10.391.214.252)
14.683.917.979
(10.391.214.252)
22.477.328.668
o
Trong yang m9t nam
TLt nam th(t hai den nam euoi eung
TrLt: so phili tril trong yang 12 thang
(dLfqc trlnh bay 0 phan yay ngan hi;ln)
So phili tril sau 12 thang
16
sa
CONG]Y CO PH~N VI~T N~M Ky NGH~ SU~ SAN-TRV
CHiNH
THUYET MINH BAO CAO TAl CHINH 09 THANG NAM 2018 (Th~'ptheo)
22.
MAu
so B 09-0N
QUY KHEN THl1O'NG, PHUC LQ'I
Quy nay hinh thanh tir vi~c trich I~p W l<;Iinhuan chua phan ph6i theo Nghi quvet cua cac co dong
tal D~i hOi dong co dong thu'ong nien cua Cong tv. Quy nay du'<;Icsu dl,mg de chi tra tie!n thu'ong
va phuc l<;Iicho nhan vlen cua Cong ty theo chinh sikh khen thu'ong va phuc I<;Iicua Cong ty va
thu'ong cho HOi dong Quan tr] theo rnirc dO hoan thanh cong vi~c cua tung thanh vlen HOi dong
Quan tr] cua Cong tv,
Bien dong cua quy khen thuonq, phuc I<;Iitrong nam nhu' sau:
Quy khen thu'ong
Quy thu'ong ban
Quy phuc l<;Ii dieu hanh quan Iy
Tong
::illi2.
::illi2.
::illi2.
VND
7.449.663.734
15.545.940.140
14.266.286.889
15.067.260.171
192.750.000
414.900.000
21.908.700.623
31.028.100.311
(2.216.564.007)
(728.660.804)
SO'dau ky
Trfch quy trong narn
(Thuyet minh sO'25)
Dieu chuven den cac
chi nhanh
(10.265.770.700)
10.513.269.167
5ti' dl,mg quy
So cuoi ky
23.
(24.103.491.141)
4.501.395.115
(2.945.224.811)
(108.000.000)
499.650.000
(34.477 .261.841)
15.514.314.282
01/ PHONG PHAI TRA OAI H~N
56 dt/ phong phai tra dai h~n the hi~n khoan dt/ phong tr<;l dip thoi vi~c trich I~p t~i ngay 30
thang 9 nam 2018 va 31 thang 12 nam 2017, vai muc trich m6i nam lam vi~c bang mot nU'a muc
Iu'dng binh quan thang theo Lu~t lao dong, Lu~t bao hiem xa hOi va cac van ban hu'ang d~n c6
lien quan du'<;ICtrinh bay Thuyet minh 563.
a
De phl,lC VI,I cho ml,lc dich so sanh 56 li~u tren Bang can d6i ke toan, Cong ty trinh bay bien dong
ve dt/ phong phai tra dai h~n trong ky nay va nam tru'ac nhu' sau:
Nam tru'oc
32.703.353.501
55 du' dau ky/nam
32.703.353.501
Dt/ phong trong ky/nam
5u dl,lng
24.
(1.766.992.331)
30.936.361.170
trong ky/nam
sO' du' cu6i
ky /"am
32.703.353.501
QUY PHAT TRIEN KHOA HQC VA CONG NGH~
Theo Thong tu' 12/2016/lTLT-BKHCN-BTC
ngay 28 thang 6 nam 2016, cac cong ty du'Qc phep I~p
quy phat trien khoa hQC va cong ngh~ de sU' dl,lng cho cac ho~t dong nghien cuu va phat trien.
Cong ty da trich quy Khoa hQCva Cong ngh~ theo ty I~ 9,18% cLla I<;Iinhu~n tru'ac thue thu nh~p
doanh nghi~p cho nam 2017. Quy du'Qc sU' dl,lng khi cac ho~t dong nghien cuu va phat trien du'Qc
tht/c hi~n va tie!n du'QCtra. Trong nam 2017 va 9 thang e!au nam 2018, Trl,l so chinh v~n chu'a sU'
dl,lng quy nay.
De phl,lC VI,I cho ml,lC dich so sanh so li~u tren Bang can d6i ke toan, Cong ty trinh bay bien dong
ve quy phat trien khoa hQCva cong ngh~ trong ky nay va nam tru'oc nhu' sau:
Ky nay
Y.NQ.
Nam tru'oc
Ylill.
20.000.000.000
55 du' dau ky
20.000.000.000
Trfch Quy Khoa hQc cong ngh~
sO' du' cu6i ky
20.000.000.000
17
20.000.000.000
K'?
CONG_TVCO PH~N VI~T N!\M
NGH~S(J~ SAN-wTRV
So'CHiNH
THUYETMINH BAOCAOTAl CHINH09 THANGNAM2018 (Tiep theo)
25.
MAUSOB 09-DN
VONCHUSo' HO'U
Thay (foi trong von chu
sa hU'u
Von gop
cua chu so hO'u
VND
So dll tilJi ngay 01 thang 01 nam 2017 (Trinh bay lilJi)
Lr;1inhuan thuan trong narn
£>ieu chuyen lr;1inhuan ill cac chi nhanh
Trfch Quy dau til phat trien
Trich quy khen thllong va phuc lr;1i
Tarn trich quy khen thllong va phuc lr;1iill lr;1inhuan sau thue
nam 2017
809.143.000.000
So dll dau ky nam nay
Lr;1inhuan thuan trong ky
£>ieu chuyen lr;1inhuan ill cac chi nhanh
809.143.000.000
Quy dau til
phat trien
Lr;1inhuan sau thue
chua phan phoi
VND
VND
28.432.888.063
28.432.888.063
Thanh vien H£>QTkh6ng nh~n thllong
19.444.187.254
Trich QUy dau til phat trien
Trfch quy khen thllong va phuc lr;1i(Thuyet minh so 22)
cs tire
So dll cuoi
ky
30/09/2018
809.143.000.000
47.877.075.317
Tc5ng
VND
55.453.773.360
127.995.137.767
2.153.784.253
(28.432.888.063)
(23.189.259.920)
864.596.773.360
127.995.137.767
2.153.784.253
(11.800.000.000)
122.180.547.397 '
86.569.449.098
(11.800.000.000)
959.756.435.460
86.569.449.098
(23.189.259.920)
17.263.977.040
17.263.977.040
43.200.000
43.200.000
(19.444.187.254 )
(31.028.100.311)
(56.640.010.000)
(31.028.100.311)
(56.640.010.000)
118.944.875.970
975.964.951.287
Thea Nghi quyet £><;Iih(li dong co dong 56 01/NQ-DHDCD thong qua ngay 11 thang 04 narn 2018, D<;IihQi dong co dong cua Cong ty (fa phe duy~t phu'dng an ehia co
tUe bang tien m~t tU' l<;Iinhu~n sau thue ella nam 2017 0 mue 7%, tu'dng ung voi 56 tien la 56.640.010.000 dong. Trang ky, Trl) so ehfnh da chi tra co tue voi 56 tien la
56.615.650.000
dong.
Trang ky, Trl) so ehfnh (fa trfeh I~p bo sung QUy dau tu' phat trien va QUy khen thu'ong, phue l<;Iivoi 56 tien Ian Iu'Otla 19.444.187.254 dong va 31.028.100.311
l<;Iinhu~n sau thue ella nam 2017 thea Nghi quyet D<;Iih(li dong Co dong thu'ong nien 56 01/NQ-DHDCD ngay 11 thang 04 nam 2018.
18
dong tU'
CONG]Y CO PH~N VI,~T N!,M Kt NGH~ SUS:SAN-}RI,I SO CHiNH
THUYETMINH BAO CAOTAl CHINH 09 THANGNAM 2018 (Tiep theo)
MAu SO B 09-0N
Von dfeu I~
Theo Giay chung nh~n dang ky kinh doanh dieu chinh, von dieu I~ cua Cong ty la
809.143.000.000 dong. Chi th~tve rnenh gia c6 ph21nva so c6 phan cua Cong ty nhir sau:
So cuoi ky
55 cO ohieu
Von co phan du'Qc
duvet d§ phat hanh
va dang luu hanh
809.143.000.000
80.914.300
So dau ky
So c6 phieu
809.143.000.000
80.914.300
Von c6 phan chi tiet theo c6 dong Ion:
55 cu5i ky
YNQ
Tong Cong ty Thu'dng M<;Ii
Sai Gon - TNHH MTV
Cong ty Co phan Dinh Du'ong
Nong Nghi~p Qu5c
(ANCO)
Cae co dong khac
te
55 dau ky
Y1iQ.
~
~
548.298.780.000
67,76
548.298.780.000
67,76
201.800.260.000
59.043.960.000
24,94
7,3
100
201.800.260.000
59.043.960.000
24,94
7,3
100
809.143.000.000
809.143.000.000
cs phieu ph6 thong co rnenh gia la 10.000 dong/c6 phan. M6i c6 phieu ph6 thong tu'dng ung voi
mQt phieu bh~uquvet tal cac cuoc hop c6 dong cua Cong ty. Cac c6 dong du'Qcnhan c6 nrc rna
Cong ty cong bo vao tLtng thai cJiem.Tat ca c6 phieu ph6 thong deu co thu tl/ u'u tien nhu' nhau
doi voi tai san con l;;Iiclla Cong ty.
26.
cAc KHOAN MI,ICNGoAI BANGCAN 001 KEToAN
Ngo~it~ cac lo~i
55 eu5i
Do la
My
243.989,42
(USD)
55 dau
ky
453.798,42
793,44
Euro (EUR)
27.
ky
BAo cAo BQ PH~N
Bao cao chlnh yeu, bQ ph~n theo linh vl/c kinh doanh, du'Qcdl/a vao cd cau bao cao nQi bQ va
quan Iy clla Cong ty.
Ket qua bao cao bQ ph~n bao gom cac khoim ml,lCphan b6 trl/c tiep cho mot bQ ph~n cCingnhu'
cho cac bo ph~n du'Qcphan chia theo mQt cd so hQp IY. Cac khoan ml,lc khong du'Qcphan b6 bao
gom tai san, nQphai tra, doanh thu tlt hO<;ltdQngtai chlnh, chi phi tai chlnh, chi phi ban hang, chi
phi quan Iy doanh nghi~p, I§i ho~c 16khac va thue thu nh~p doanh nghi~p.
Bo phan theo linh vu'Ckinh doanh
Khi trlnh bay thong tin bQ ph~n theo linh vl/c kinh doanh, doanh thu bQ ph~n dl/a vao linh vl/c
kinh doanh la thlt tu'di song, thl/c pham che bien va linh vl/c kinh doanh khac.
19
CONG TV CO PHAN VIET NAM KY NGHE sue sAN-TRI,J SO cHiNH
THUVET MINH BAo cAO TAl cHiNH 09 THANG NAM 2018 (Tiep theo)
Lily ke tU ddu nam den cu6i gui nay
Qui 3
~
~
~
~
Nam tru'oc
Nam nay
Nam tru'(k
Nam nay
MAU SO B 09-DN
Doanh thu thuan
481.216.896.633
393.681.884.571
118.737.782.862
993.636.564.066
Thit tu'di song
Thuc pham che bien
Khac
Gia von hang ban va djch vI,I cung cap
453.167.914.411
273.029.512.889
Thirc pham che bien
114.486.286.235
Khac
840.683.713.535
Thjt tu'di song
361.474.551.636
362.849.680.789
21.224.150.809
745.548.383.234
1.091.310.502.815
1.049.118.697.717
58.210.586.526
1.240.982.160.469
1.168.315.842.491
170.973.278.879
2.580.271.281.839
2.198.639.787.058
867.412.231.463
746.499.966.795
46.608.391.883
558.958.077 .259
1.115.313.493.321
830.761.131.015
156.713.268.806
2.102.787.893.142
1.660.520.590.141
68.980.970.112
113.478.924.136
4.130.411.727
186.590.305.975
125.668.667.148
337.554.711.476
14.260.010.073
477.483.388.697
223.898.271.352
302.618.730.922
11.602.194.643
538.119.196.917
292.493.581.524
249.370.756.653
17.093.739.082
LQi nhu{ln gQP
28.048.982.222
120.652.371.682
4.251.496.627
152.952.850.531
Thlt tu'di song
Thl/c pham che bien
Khac
28.
DOANH THU THUAN VE BAN HANG vA CUNG CAP DJCH VI,J
Quy 3
Nam nay
Nam tru'oc
~
Lily ke til diu nam den cu6i guy nay
Nam truce
Nam nay
~
~
~
Tong doanh thu ban hang
va cung cap djch VI.!
Doanh thu ban thanh pham
va hang h6a
Doanh thu cung cap dlch vu
991.973.541.772
743.857.413.216
2.582.183.000.026
2.203.584.050.103
6.130.530.663
998.104.072.435
5.538.744.254
749.396.157.470
19.520.914.911
2.601.703.914.937
15.745.513.159
2.219.329.563.262
Hang ban bi tra Iili
4.287.759.277
179.749.092
4.467.508.369
3.691.672.530
156.101.706
3.847.774.236
20.005.235.562
1.427.397.536
21.432.633.098
19.491.507.968
1.198.268.236
20.689.776.204
Doanh thu thuan
993.636.564.066
745.548.383.234
2.580.271.281.839
2.198.639.787.058
Cae khoan giam trU' doanh thu
Chiet khau thu'dng mal
29.
GIA VON HANG BAN vA DJCH VI,JCUNG CAP
Lily ke til diu nam den cu6i guy nay
Quy 3
Nam nay
VND
Gia von cua thanh pham va
hang h6a d1l ban
Gia von dlch VI,I d1l cung cap
30.
837.003.391.285
Nam tnroc
Nam nay
Nam tru'oc
VND
VND
~
554.971.117.346
2.090.334.716.283
1.649.416.820.233
3.680.322.250 __
__;3:;.;.'
9;_;8~6.:..:..
9,:.;59:;.;.'
9;_;1:..::...3
__
___;1;,;;2,;_;.4..:..53;:,;
...:..17;,..;6;_;.8:,.:5..:...9
__
_;_;11:;.;..;:,;1
0~3;_;.
7..:.69;:,;
..:...90:..:...8
840.683.713.535
558.958.077.259
2.102.787.893.142
1.660.520.590.141
CHI PHi sAN XUAT, KINH DOANH THEO VEU TO
Chi
Chi
Chi
Chi
Chi
ph!
ph!
ph!
ph!
ph!
nguyen Ii~u, v~t Ii~u
nhan dIng
khau hao tai san co dinh
dich vI,! mua ngoai
khc3cbang tren
Ky nay
Ky tn10c
YND
VND
1.614.427.914.887
282.802.836.507
20.301.047.288
113.368.700.464
135.050.383.452
1.223.025.702.930
269.687.654.086
21.189.416.032
118.725.850.221
187.128.401.224
2.165.950.882.598
20
1.819.757.024.493
CONG TV CO PHAN VIET NAM KY NGHE SUC SAN-TRV So' CHiNH
THUYET MINH BAo CAO TAl CHiNH 09 THANG NAM 2018 (Tiep theo)
DOANH THU HO~T f)QNG TAl CHiNH
31.
Lily ke til ddu nam den cu6i guy nay
Quy3
Nam nay
:iNQ
Uil tlen gOO
Lal chenh I~ch
tY gia
Uii sli' dl,mg von t<;ll chi nhanh
4.636.267.517
8.473.467
628.440.079
236.697.200
Co nrc
6.820.8 28.696 _ __;S~';;.SO~9:..:.;.8::..:7....:8;.:.:'2:..:6~3
32.
Nam nay
:iNQ
Nam tru'ck
:iNQ
5.902.371.707
129.331.778
789.125.211
17.605.100.645
216.132.568
2.444.797.806
------20.266.031.019
Nam tnrcc
:iNQ
10.125.531.604
75.258.317
2.044.115.306
236.697.200
12.481.602.427
CHI PHi TAl CHiNH
Lil~ kB tir d~u nam dBn cu6i gui na~
Qui 3
Nam tru'oc
Nam nay
Uii tien vay
Chiet khau thanh tcan
chenh I~ch tY gia
La
Nam nay
Nam tnrcc
~
~
~
~
33.
MAu SO B 09-DN
4.756.722.734
2.840.691.895
10.913.767.123
8.797.053.141
1.678.959.785
242.289.887
6.677 .972.406
1.552.800.531
35.485.742
4.753.190.310
519.669.614
16.186.627.047
4.511.875.993
104.113.695
4.428.978.168
13.413.042.829
CHI PHi BAN HANG vA CHI PHi QUAN LV DOANH NGHI~P
LOyke
QUy 3
tu dau nam den euoi quy nay
Nam nay
Nam tntae
Nam nay
Nam tntae
VND
VND
VND
VND
a. Chi phi ban hang
Chi phi nhan vil~n ban himg
Chi phi v~t li~u, bao bl
Chi phi d~ng cu, do dung
Chi phi khau hao tai sen co djnh
Chi phi dlch vu mua ngoai:
Chi phi v?n chuyen
Chi phi thue kho, thue m~t
Mna
Chi phi djch V\l mua ngoa;
khac
Chi phi khac:
Chi phi chiet kMu, hO tr{J
ban hima
Chi phi bang tien khac
137.403.664.850
17.858.530.119
7.344.494.295
113.673.480.190
13.686.022.833
7.423.719.897
1.985.912.183
2.355.907.824
36.696.139.358
6.144.246.681
2.849.404.904
32.407.891.093
5.373.729.547
3.587.096.639
666.857.016
839.928.481
17.950.625.461
12.029.681.875
12.557.355.351
6.445.649.554
47.508.363.298
30.060.786.113
39.396.327.731
20.888.231.526
4.424.066.195
4.597.245.776
12.743.082.729
12.973.788.155
1.496.877.391
1.514.460.021
4.704.494.456
5.534.308.050
22.650.024.236
19.912.395.642
16.980.184.602
9.188.368.606
31.740.537.004
34.257.816.484
5.669.839.634
10.724.027.036
17.517.706.139
36.680.737.092
86.957.297.656
74.678.396.753
21
49.258.243.143
261.359.207.888
70.938.553.576
247.474.012.051
CONG TY CO PHAN VIET NAM KY NGHE SUC sAN-TRV SO CHiNH
THUYET MINH BAo CAO TAl cHiNH 09 THANG NAM 2018 (Tiep theo)
MAU SO B 09-0N
Luy ke tli '''au nam den cuoi quV nay
QUv3
Nam nay
Nam tru'oc
Nam nay
Nam tru'oc
VND
VND
VND
VND
b. Chi phi quan IV doanh nghi~p
Chiphi nhanvil~nquan IV
40.492.805.197
7.888.731.551
13.548.406.107
30.391.577.135
380.935.951
351.298.629
1.095.701.882
1.143.478.992
947.913.987
1.267.884.448
2.686.514.076
2.734.562.377
Chiphi khau haotai sanco ajnh
2.503.132.398
2.493.195.738
7.446.271.562
7.571.683.364
Thue, phi va I~ phi
Chiphi v~t Ii~uquanIV
Chiphi ao dungvan phong
1.297.853.345
1.617.395.259
3.889.848.863
2.485.227.580
Chiphi djchvu mua ngoai
8.700.128.756
25.406.596.794
25.436.744.169
44.278.560.711
- Chi ph! thue m?t bang
- Chi ph! dich V(l mua ngoai
khilc
7.088.454.735
23.976.954.735
21.292.364.205
39.562.222.455
1.611.674.021
1.429.642.059
4.144.379.964
4.716.338.256
Chiphikhac
13.498.695.485
22.741.957.749
42.648.147.380
64.418.600.436
10.528.288.383
9.965.416.356
31.584.865.149
29.841.968.202
bo
- Chi ph! pMn
kli tM kinh
doanh
- Trfch i?p quy khoa bee c8ng
ngh~
- Chi phi bang tien khac
34.
2.970.407.102
8.526.541.395
11.063.282.231
21.826.632.236
35.217.391.473
67.426.734.724
113.594.805.067
163.124.918.657
THU NH~P KHAc
Luy ke tit dau narn den cuoi quy nay
Quy 3
Nam nay
Nam tntoc
VND
VND
VND
455.726
756.581.896
276.606.210
929.346.582
455.726
756.581.896
276.606.210
929.346.582
Nam tntoc
Nam nay
VND
Thu nh~p khac
35.
CHI PHi KHAc
Luy ke tit dau narn den cuoi quy nay
QUy 3
Nam tntoc
VND
254.347.955
254.347.955
Thanh IVTSCf)
Chi phi khac
Nam nay
VND
Nam tntoc
VND
Nam nay
VND
36.
12.749.999.998
4.249.999.998
8.130.238
1.152.631
44.644.394
38.240.017
8.130.238
255.500.586
44.644.394
292.587.972
CHI PHi THUE THU NH~P OOANH NGHI~P
Ky nay
YI'::ID
Chi phi thue thu nh~p doanh nghi~p hi~n hanh
Chi phi thue thu nh~p doanh nghi~p tinh tren thu nhap
tinh thue ky hlen hanh
£)ieu chinh chi phi thue thu nhap doanh nghi~p nam
tntoc vao chi phi thue nam nay
20.256.212.997
20.245.846.447
Thu nh~p thue thu nh~p doanh nghi~p hoan l\ti
Thu nh~p thue thu nh~p doanh nghi~p hoan l<;1iphat
sinh tU' cac khoan chenh I~ch t<;1mthoi chu'a du'<;1ckhau
15.079.435
(2.222.216.493)
Chi phi thue thu nh~p doanh nghi~p hoan l<;1iphat sinh
W vi~c hoan nh~p tai san thue thu nh~p hoan l<;1i
2.237.295.928
~
22.050.904.903
22.050.904.903
10.366.550
20.271.292.432
22
Ky tnrcc
(1.752.644.263)
(1.752.644.263)
20.298.260.640
CONGA'TYCO PH~N VI,~T N!,M K~ NGH~ S(J~ SAN-JRI,I SO CHiNH
THUYET MINH BAO CAO TAl CHINH 09 THANG NAM 2018 (Tiep theo)
MAU so B 09-0N
Chi phi thue thu nh~p doanh nghi~p hi~n hanh trong nam/ky du'<;1ctinh nhir sau:
nay
Ky tnroc
W.Q.
VND
Ky
LQinhuan ke toan truoc thue
Thue tfnh 0 thue suat pho thong 20%
Dieu chinh:
Thu nh?p khOng ctiiu thue
Chi phi khOng (fLf!1C kh§u trir thue
CMnh I~ch tern tnat
Chuyen 16til esc chi nhenh
Chi phi thue thu nh~p doanh nghi~p hi~n hanh
106.840.741.530
21.368.148.306
127.225.584.417
25.445.116.883
1.220.467.910
(15.079.435)
(47.339.440)
174.568.537
1.752.644.263
(2.327.690.334)
(5.274.085.340)
20.245.846.447
22.050.904.903
Ceng ty c6 nghTaVl,Jn9P thue thu nh~p doanh nghi~p theo thue suat 20% tren thu nh~p tinh thue,
Cac khoan thue trinh bay trong bao cao tai chinh chu'a pha: la so li~u cuoi cung va tuy thuoc VaG
ket qua kiem tra cua co quan thue. Do vi~c ap dunq lu~t thue va cac qui djnh b] anh hu'ang boi
cac each di~n d<;lt khac nhau, so li~u du'<;1ctrlnh bay trong bao cao tai chinh se thay doi dl/a tren
quyet dinh cuoi cung cua cd quan thue.
37.
cAc
KHOAN CAM KET
a. Cam ket thue ho~t d9n9
Ky tn.toc
~
Chi phi thue ho?t I1Qngtoi thieu 111'1
ghi nh~n
vao Bao cao ket qua ho?t dQng kinh doanh
trong ky
42.533.846.462
58.220.425.425
T<;li ngay I~p bang dIn doi ke toan, Cong ty c6 cac khoan cam ket thue hO<;ltd9ng kheng huy
ngang voi Ijch thanh toan nhu' sau:
55 cu5i ky
~
31.562.008.642
311.895.017
744.716.685
Trong vang mQt nam
TU' nam thlt hai den nam thlt nam
5au nam nam
32.618.620.344
55 d'ilu ky
YND
18.009.748.758
276.416.693
18.286.165.451
b. Cam ket von:
Cac cam ket ve chi tieu t<;lOI~p tai san co dinh t<;lingay I~p bang dIn doi ke toan nhu' sau:
55 cuol ky
Y.NQ.
£)13du'Qcduyl$t nhu'ng chu'a ky hQp dong
£)13du'Qcduyl$t va ky hQp dong nhu'ng chu'a
thl,l'chll$n
1.738.116.174.994
9.879.138.389
1.747.995.313.383
So d'ilu ky
~
1.736.788.610.060
1.207.645.633
1.737.996.255.693
Cam ket von cho dl/ an du'<;1cphe duy~t nhu'ng chu'a ky h<;1pdong chu yeu lien quan Wi dl/ an di
doi nha may giet mo va san xuat Vissan.
23
