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CONG TY CO PHAN D!CH Vl,I 0 TO HANG XANHDia chi: 235/18 Dien Bien Phu, Phuong 15, Ouan Binh Thanh, TP.HCM£)T: 3.8983416 - 3.5120026 - Fax: 3.5120025 - 3.8980054 - Email: [email protected] cAa TAl CHiNH HOP NH.AT QUY 1 NAM 2011
BANG CAN DOl KETOAN Hdp NHATTC:1i ngay 31 thang 03 narn 2011
DVT: VND
TAl SAN Mci 56 Thuyet56 cu6i quy 56 diiu namminh
A/ TAl SAN NGAN H~N (100 110+120+130+140+150) 100 225 683 233 207 243291 181 312I. Tien va cac khoan tu'dng duong tlen 110 25923 108489 32 758 656 697
1. Tien 111 V.01 18923108489 18 758 656 6972. Cac khoan tucng duong tien 112 7000000000 14 000 000 000
II. Cac khoan dau tu' tal ehinh ngan han 120 - -1. Elclutu ngan han 121 V.02 - -2. Dlf phong giarn gla chirng khoan diiu tu ngan han 129 - -
III. Cac khoan phal thu 130 52331 151 064 558409300191. Phai thu khach hang 131 44502919 194 51 896 282 6222. Tra truce cho ngtroi ban 132 5969470911 21632160013. Phai thu n9i bo ngan han 133 - -4. Phai thu theo tlen d9 ke hoach hop dong xay dung 134 - --5. Cac khcan phai thu khac 135 V.03 3903300240 3 825 970 6776. Dlf phong phai thu ngan han kh6 dol 139 (2044539281) (2044539281)
IV. Hang ton kho 140 140 456 717 001 148 1507225311. Hang ton kho 141 V.04 140456717001 148 1507225312. Dlf phong giarn gia hang ton kho 149 - -
V. Tai san ngan han khac 150 6972256653 6540872 065f------- --
1. Chi phi tra truoc ngan han 151 2128 102 188 1 3099538922. Thue GTGTducc khau tru 152 2 889 937 683 3946927092
------3. Thue va cac khoan khac phai t~u Nha nucc 154 V.05 242 118567 -
4. Tal san ngan han khac 158 1 712098215 1 283991 081. ~B/= TAl SAN OAI H~N (200=210+220+240+250+260) 200 71 534391466 66722 972 67~; ,I. Cac ({hoan phal thu dai han 210 - I:~~'/ C_._-------~hai thu dai han cua khach hang 211 - ',' t•••~\·, _
- - (i~~(~ :~2. Van kinh doanh 0 don v] true thuoc 212 ..
3. Phai thu dai han n9i b9 213 V.06 - ',\ , ,,\ --- ----~.~4. Phai thu dai han khac 218 V.07 -
e-------.c --5. Du phong phai thu dal han kh6 doi 219 -
-~':'II. Tai san eo dinh 220 66 168 170 108 61495013701 ::------- -------_._---1. Tili san co dinh hCluhinh 221 V.08 52464 816562 48 845 903 937
e----- --- Nguyengla 222 77 861 883 743 72 734686151
-- Gia tr] hao man luy ke 223 (25397067181) (23 888 782 214)
1---'--' .-'. --------------~2. Tal san co dinh thue tal chinh 224 V.09 -
1---_.. ---_._--_.-------- -_._-----_._---- Nguyengla 225
f---- _ ..._---_._------- --- -- - .-._-----_.-- Giil tri hao man luy ke 226 -1--- . _._' .._-----.' -----._----- ---_. __ . -- -------- -----
3. Telisan co djnh va hinh 227 V.l0 12 114451 942 11 960208160-------_._---------- -.-------------
- Nguyen gla 228 12 250916280 12075416280._._----_ .._-- ._---- ._-_._ .._._-- --- .--- -- .._- --_._--------------- Gia tri hao man luy ke 229 (136464 338) (115 208 120)
i--------. --------------- ....---.----- --.-- --_._-- ---- ------------_.- --_._-------- --~4. Chi phi xay dlfng co ban do dang 230 V.ll 1 588901 604 688901 604~---.-,-----.----.-----_. __ .__ ._ .._._-_._---_._-_.- ._--_.- ._---- ------- ------_ ... _ ...-.----- ,___ .___ ... __________ .'0-
III. Bat dQng san dau tu 240 V.12----------------- ----------- ------------ ----- -- ----.- -_ .._._-------- ~--.--.- ._-- - ------ -" -------____ ~!iguyen ~~ ______________ .___._____.._. ___________ 241 _.
.---- 1-._---- --------_ .._--- --- -- ---'-~-----' "----. Gia tri hao man luy ke 242
1------- -.-. ----.-------------- ---.--.------- ...--- ---- ---- ------------- ----- ---- - .- ------_. __ ._- --_._-IV. Cac khoan dau tu tai chinh dai han 250 - -_._--------------------_. __ ._----------------_._-- ---_._- --_.- _._-- ~--------------- - -----_._---- ----- -1. OEiuIIIvao cong ty con 251 -
=I_§i~~~LIv~o c6ngt~~~_n ~(~t:-li6-~]_oa~~_~=~~=~=·~·=~~~=~._----_.- --------------- ._- -- ----------- ------- -- --
252 --_._------- ------- -----_. ------------_._------3. Oc1utL1dai han khac 258 V.13 - -
----_ .._------_._-----_._------------------- f---.--- '------ f---------.------ .-------_._-------- ----4. Dlf ph6ng giarn gia chung khoan dilu tu dai han 259 - -
V. - LgTihe thu'dng mal ---- ----- --- -.- _._-------_.- -----_._------- -------3635995277 3765836969
1----- .._--------------_._----_._-------_. --. ------ ------- ------- -._-------- --_.- --- -----_ ..._-----_.VI. Tal san dal han khac 260 1 730226081 1462 122008._----_._--_._----_. ------- 1-----_. ----- --.----------- --- ---.- .-.-.--.-."--' I
1. Chi phi tra truce dai han 261 V.14 282682240 14 57B 1671------------_. ------------.-.-----.-- _._._----- . ------_._----_._--------- ------_._---------- ---2. Tai san thue thu nhap hoan l;:Ji -~~~ -1 V.?1 110324661 110324661'-- .-.---.-------. ----- .._. -_ ..- ------ ----------------- -_._._---- ._- ... __._--3. Tai san delihan khac 1337219180 1 337219 180
TONG CONG TAl SAN (270= 100+200) GDI 2972176246731L 3~O 014 153 9~
/,-- .._-
~ •..-.-- ....,~/11;'i-'. \~{:-~~=
Trang 1
CONG TY CO PHAN D!CH Vl,I 0 TO HANG XANHDia chi: 235/18 Dien Bien Phu, Phuong 15, Ouan Blnh Thanh, TP.HCM8T: 3.8983416 - 3.5120026 - Fax: 3.5120025 - 3.8980054 - Email: [email protected] cAa TAl CHINH HOP NHAT QUY 1 N.A.M2011
NGUON VON Ma soThuyet
ISo cuoi quy
IISo dilu narn Iminh
A/ N<;l PHAI TRA (300-310+320) 300 175 625 022 941 188330024604I. Ng ngan han 310 171950717191 185263518854
1. Vay va nc ngan han 311 V.15 45 884440 282 585636459762. Phai tra ngl1ai ban 312 104154237274 105 334 035 5263. Ngl1ai mua tra tien tnrcc 313 16608994144 144731163814. Thue va cac khoan phai nQP Nha nuoc 314 V.16 3769169635 44047265755. Phai tra ngl1ai lao dong 315 (21 743456) 9506162816. Chi phi phai tra 316 V.17 614312871 368567614
7. Phai tra nQi bQ 317 - -
8. Phai tra theo tien dQ ke hoach hop dong xay dirng 318 - -
9. Cac khoan phai tra, phai nop ngan han khac 319 V.18 556582514 818080211
10. Dl,f phong phai tra ngan han 320 - -
11. Ouy khen thuong, phuc IQi 323 384723927 350 730 290
12. Giao djch mua ban lai trai phieu Chinh phu 327 -•....
Ng dai han 330 3674305750 30665057501. Phai tra dai han ngl1ai ban 331 - -2. Phai tra dai han nQi bQ 332 V.19 - -
3. Phai tra dal han khac 333 -
4. Vay va no dai han 334 V.20 3190600000 2 582 800 000
5. Thue thu nhap hoan li,li phai tra 335 V.21 - -6. Dl,f ph6ng tro cap mat viec lam 336 483705750 483705750
-7. Dl,f ph6ng ph~i tra dai han 337 - -
8. Doanh thu chua ttnrc hlen 338
~9Y phat trien khoa h9C va cong nghe 339
B/= V6N CHU SO HO'U (400=410+430) 400 116 617 399 858 116469 749 18~ ~---------- "I. Von chu so huu 410 V.22 116 617 399 858 116469749188 J
1. Van dau tl1 cua chu so hQu 411 80 558 460 000 80 558460000, :~.2. Thang du van co phan 412 14330 550 600 14330 550 60Q
03. Van khac cua chu so hQu 413 -
4. Co phieu quy 414 --~
I"5. Chenh lech danh gla li,li tal san 415 - -
\;;~..-
6. Chenh I$ch ty gia hai doat 416 - -.:' •...-;/
7. Quy dau tu phat. trien 417 8418398326 8338011 05t
8. Quy du ph6ng tai chinh 418 3329814065 3264 052 880
9. Quy khac thuoc van chu so hQu 419 - -
10. LQi nhuan sau thue chua ph an phoi 420 9980176867 9978674656
11. Nguonvandautl1XDCB 421 - -
12. Ouy ho trc sap xep doanh nghiep 422 --II. Nguan kinh phi va quy khac 430 - --------
1. Nguon kinh phi 432 V.23 -
2. Nguon kinh phi da hinh thanh TSCf) 433 - -
C/= L<;ll ICH CUA CO DONG THIEU so 439 4.97~.201 874 5214380198
TONG CQNG NGUON VON (430=300+400) ,A '.:-"r'\~~CJ~0~ I 310014153990 I)~, l:J.7~2T7·. 4 ,..;tTP. ITftfJJh,t})fiPIF1, InglJj/.1J/J\ ·;ifF( ng 011 ruim 20) 1
PHAM HONG NGQC
~ng
NGU~N TH! HONG KHANH
Trang 2
CONG TV CO PH AN D!CH Vl,J a TO HANG XANH
8ia chi: 235/18 8i$n Bien Phu, Phuong 15, Ouan Binh Thanh, TP.HCM8T: 3.8983416 - 3.5120026 - Fax: 3.5120025 - 3.8980054 - Email: [email protected]
BAa cAa TAl CHfNH Hdp NHAT ouv 1 NAM 2011
BAo cAo I<ETQuA HOAT DONG I<INH DOANH Hdp NHAT. . .Quy 1 Nam 2011
CHi TIEUThuyet Quy 1
minh
1. Doanh thu ban hang va cung cap01 VL2S 216138421 135 16424271839:l
dich vu216138421 135 164242718392
2. Cac khoan giarn tru doanh thu 02 5786626915 679 587 290 5 786 626 915 679 587 290
3. Doanh thu thuan ve ban hang va10 21035179422C 163563 131 10~ 210351794220
Icung cap dich vu (10=01-02)163563131 102
4. Gia vcn hang ban 11 VI.27 192784842481 147 237 233 003 192784842481 147 237 233 003
5. L~i nhuan g(>p ve ban hang va cung20 17566 951 739 16 325 898 099 17 566 951 739 16325898099
cap dich vu (20= 10-11)6. Doanh thu heat dong tai chinh 21 VI.26 527 099 251 609435 258 527 099 251 609435258
7. Chi phi tai chinh 22 VI.28 6410600707 3 202 957 848 6410600707 3 202 957 848- --
.: Trong do: Chi phi liii yay 23 3295471697 1054835176 3295471697 1054835176
hi phi ban hang 24 11611933330 10025400 549 11611933330 10 025 400 549-9. Chi phi quan Iy doanh nghiep 25 2 597 815 330 2681 526762 2597815330 2 681 526762
1O. L~i nhuan thuan tU hoat dong-
30 (2 526 298 377) 102544819E (2 526 298 377) 1 025448 198kinh doanh [30=20+(21-22)(24+25)]
11. Thu nhap khac 31 4435 967 169 1 866468584 4435 967 169 1 866468 584f---. .12. Chi phi khac 32 1 680613923 2290 1680613923 2290
13. Loi nhuan khac (40=31-32) 40 2755353246 1866 466 294 2755353246 1866466294
14. Tong I~i nhuan ke toan trudc thue50 229054869 2891 914 49~ 229054869 2891914492
(50=30+40)
15. Chi phi thue TNDN hien hanh 51 VI.30 267 957 579 888 298 378 267 957 579 888 298 378-
16. Chi phi thue TNDN hoan lai 52 VI.30 0 0- - ------
Loi nhuan sau thue thu nhap60 (38902710) 2003616114 (38902710) 2003616114
doanhnghiep (60=50-51-52)------------- -- ----- ---L~i nhuan sau thue cua co dong thieu (348196918) (222 728071) (348196918) (222728071s6L~i nhuan sau thue cua co dong cua
--- -------- ----309294208 2226344185 309294208 2226344185
cong ty me-. l.ai co ban tren co phieu 70.* Ghi chu:
_Nem 2011, Cong ty thay d6i cech tisch toen theo chinh sech cue MBV, chuyen phfin doanh thu tu 19inhuen gitJ lai cua host dong kinh
doanh sang thu nhap khec.- Cong ty con khoan ihu nnep chue ghi nhen tu Sales Campaign cue MBV, tuong duong 3 ty dong._Nem 201 I, MBV they d6i chinh sech Margin, giem Fix Mergir), tang Variable Margin, va Variable Margin se dU9CMBV chi tra sau khi ketthuc moi quy, da duoc MBV xec nhen sotien tuong duong 2,5 tj.
PHAM HONG NG()C
nam 2011
Ngu'OiI~ bieu
Trang 3
CONG TV CO PHAN D!CH VI,I 0 TO HANG XANH
Dia chi: 235/18 Dien Bien Phu, Phuong 15, Ouan Blnh Thanh, TP.HCM
8T: 3.8983416 - 3.5120026 - Fax: 3.5120025 - 3.8980054 - Email: haxaco@hcf'1.vnn.vn
BAo cAo TAl CHINH HQP NHAT QUY 1 NAM 2011
BAa cAa LUU CHUYEN TIEN T~ HQP NHAT(Thea phuong pbep glen tiep)
QUY 1 NAM 2011
I 18 ThuyetlUY KE ru DAU NAM DEN CUOI QUY NAY
CHi TIEUminh Nam nay Narn tnrdc
1/- uru CHUYEN TIEN ru HO~T D9NG KINH DOANH -1. lc;1i nhuan trudc thue 01 229054869 28919144922. Dieu chinh cho cac khoan - -
- Khau hao tai san co dinh 02 V.ll,12 1529541185 1 694261 421- Cac khoan dl/ ph6ng 03 V.3 - -- l.ai, 16chenh lech ty gia hoi doai chua thuc hien 04 - -- Lai, 16tU hoat d¢ng dau tu 05 (551 214249) 109479546- Chi phi lai vay 06 VIA 3295471 697 1 054835 176
}_,Lc;1i nhuan kinh doanh tnroc nhirng' thay doi cua von luu d~'>ng 08 4502853502 5750490635. Tang, giarn cac khoan phai thu 09 5041395345 33 553 798 659
-- Tang, giarn hang ton kho 10 4865604203 (59 996 637 215)--- Tang, giarn cac khoan phai tra 11 (1 402497046) 29771 203584- Tang, giarn chi phi tra tnroc 12 823408587 96060668- Tien lai vay da tra 13 (3 007 133 549) (1177160176)- Thue Thu nhap doanh nghiep da nop 14 (1 090376489) (792 201 606)- Tien thu khac tU hoat dong kinh doanh 15 - -
- Tien chi khac tlf heat dong kinh doanh 16 (6200000) (108614212)lu'u chuyen tien thuan tli hoat dong kinh doanh 20 9727054553 709694033711/= iuu CHUYEN TIEN ru HOAT DONG DAu TU - -~- . .
1. Tien chi de. mua sarn, xay dung TSC8 va cac TS dai han khac 21 (5 793 078 313) (1 429662627)2. Tien thu tU nhucng ban, thanh Iy TSC8 va cac TS dai han khac 22 V.7 1 545782445 6604000--
Tien chi cho vay, mua cac cong cu no cua cac den vi khac3. 23 - (146 400 000)-
Tien thu hoi cho vay, ban I~i cac cong no cua den vi khac4. 24 - 500005. Tien chi dau tu g6p van vao den vi khac 25 - -
6. Thu hoi dau tu g6p van vao don vi khac 26 - 1 0000000007. Thu lai cho vay, co Wc va l<;Jinhuan dU<;Jcchia 27 VI.3 361 529445 274276011
lu'u chuyen tien thuan tli hoat dong dau tu' 30 (3 885 766 423) (295 132616)r lUU CHUYEN TIEN ru HO~T D9NG TAl CHiNH - --
Thu tU phat hanh co phieu, nhan van g6p cua chu so huu1. 31 - -
2. Tra van cho chu so huu, mua I~i co phieu cua DN da phat hanh 32 - -
]. Tien. vay ngan han, dai han nhan duoc 33 V.17 101 142 463 936 520446856764. Tien chi tra no goc vay 34 V.17 (113819300274) (64720179711)5. Tien chi tra no thue tai chinh 35 - -6. Co nrc, l<;Jinhuan da tra cho chu so huu 36 V.26 - (41 280000)
lu'u chuyen tien thuan tli hoat d9ng tal chinh 40 (12676836338) (12716774035)Luu chuyen tien thuan trong ky 50 (6835 548 208) (5914966314)Tien va tuong du'dng tien dau narn 60 V.l 32 758 656 697 14833 172 953Anh hu'ong cua thay doi ty gla hoi doai quy doi tien t¢ 61 -
Tien va tu'dng du'dng tien cudi kv 70 V.J:, ~~~23 108 489 8918206639
TP Ho Chi~'J,;n~:ii"~, nem20~. ../ '~I rr"o J ~
Ngu'oi I~p bieu Ke Toan tru'ong.I,' .:..')i Li,.;" • P¥6i ...••. .'ii ....,-: •• . n'-6 m Doc
!! ,r'\ 'r-w, 'S\';.~t ~-+-----PH~M HONG NG9C NGUYEN TH! HONG KHANH
Trang 4
CONG TV CO PHAN D!CH VI.) 0 TO HANG XANH10 (235/18) Dien Bien Phu, P.15, G. Binh Thanh, TP.HCM
DT: 3.8983416 - 3.5120026 - Fax: 3.5120025 - 3.8980054 - Email: [email protected]
BAo cAo TAl CHiNH Hdp NHAT GUY 1 NAM 2011
BAN THUYET MINH BAo cAo TAl CHINH Hdp NHATQUY 1 NAM 2011
Bao cao tai chfnh hop nhat cua Cong ty Co phan Dich vu 0 to Hang Xanh cho Ouy 1 cua narn tai chinh ket thucngay 31 thang 03 narn 2011 bao gem Bao cao tai chinh giCta nien do cua Cong ty Co phan Dich vu 0 to HangXanh, Cong ty Co phan co khi 0 to Can Tho va Cong ty TNHH MTV co khf 0 to Can Tho (gQi chung la Tapdean).
I. DAC DIEM HO~T D9NG CUA TAp DoAN
1. Hinh thuc sd hU'u v6n Cong ty Co phan.
2. Unh vue kinh doanh Dich vu.
3. Nganh nghe kinh doanh Oich vu sua chCta, bao ducng, baa hanh cac I09i a to; D9i Iy muaban a to va phu tung cac I09i; Mua ban va cho thue a to, mua banphu tung, may moc, thiet bi chuyen nganh a to; Thiet ke, cai taophucng tien xe co gidi ducng bo: Dich vu cuu ho xe a to.
Ten Cong tyDja chiTY Ie l<;JifchOuyen bieu quyet
Cong ty Co phan Co khf 0 to Can Tho102 Cach Mang Thang Tam, quan Ninh Kieu, thanh ph6 Can Tho.66,41 %66,41 %
4. Tong 56 cac Cong ty con 2
5. Chi tiet Cong ty con dli<;1chop nhat
'.
Ten Cong ty
Dia chiT9 Ie l<;JifchOuyen bieu quyet
Cong ty TNHH MTV Co khf 0 to Can Tho
274, 30/4, quan Ninh Kieu, thanh ph6 Can Tho.66,41 %66,41 %
II. NAM TAl CHiNH, DdN V! TIEN T~ SU DI.)NG TRONG KE ToAN
1. Narn tal chinhNarn tai chfnh cua cac Cong ty trong cung Tap dean bat dau W ngay 01 thang 01 va ket thuc vao ngay31 thang 12 hang narn.
2. Don vi tlen t~ su dung trong ke toanDon vi tien te su dung trong ke toan la Dong Viet Nam (VND).
III. CHuAN Ml/C vA CHE D9 KE ToAN Ap DI.)NG
1. Che de?ke toan ap dungBao cao tal chinh hop nhat duoc I~p theo Chuan rnuc va Che d(> Ke toan Doanh nghiep Viet Nam.
Ban thuyet minh nay la m(Jt b(Jphdn h9P thanh va phai duac doc cung voi Baa cao tai chinh h9P nhdt Trang 5
CONG TV CO PHAN D!CH vu a TO HANG XANH10 (235/18) Dien Bien Phu, P.15, Q. Binh Thanh, TP.HCM8T: 3.8983416 - 3.5120026 - Fax: 3.5120025 - 3.8980054 - Email: [email protected] cAa TAl CHINH HOP NHAT QUY 1 NAM 2011
2. Tuyen bo ve viec tuan thu chuan muc ke toan va che d~ ke toanBan Tong Giarn doc Cong ty me dam bao da tuan thu day du yeu cau cua cac Chuan rnuc ke toan va ChedQ Ke toan Doanh nghiep Vi$t Nam hien hanh trong viec lap Bao cao tal chinh hop nhat,
3. Hinh thuc ke toan ap dungCac Cong ty trong cung Tap dean su dung hinh thuc ke toan nhat ky chung.
IV. cAc CHiNH SACH KE ToAN Ap Dl)NG
1. Cd sa I~p Bao cao tal chinh hop nhatBao cao tal chfnh hop nhat duoc trinh bay theo nguyen uk gia gee.
So du cac tai khoan tren Bang can doi ke toan giua cac don vi trong cung Tap dean, cac giao dich noi bo,cac khoan lai noi bo chua thuc hien phat sinh W cac giao dich nay ducc loai tru khi lap Bao cao tai chinhhop nhat. Cac khoan 16 chua thuc hi$n phat sinh W cac giao dich noi bo cOng duoc loai bo tru khi chi phitao nen khoan 16 d6 khong the thu hoi duoc.
2. Cd sa hop nhatCong ty con la don vi chiu su kiem scat cua Cong ty me, Su kiern soat ton t<:likhi Cong ty me c6 kha nangtrue tiep hay gian tiep chi phoi cac chinh sach tai chfnh va hoat dong cua Cong ty con de thu duoc cac IQiich kinh te W cac heat dong nay. Khi danh gia quyen kiem soat c6 tinh den quyen bieu quyet tiern nanghien dang co hieu luc hay se duoc chuyen doi.
Ket qua hoat dong kinh doanh cua Cong ty con se dUQcdua VaGBao cao tai chinh hop nhat ke W ngaymua, la ngay Cong ty me thuc su narn quyen kiern scat Cong ty con. Ket qua heat dong kinh doanh cuaCong ty con bl thanh Iy ducc dua VaGBao cao ket qua heat dong kinh doanh hop nhat cho tdi ngay thanh
IY·
Chenh lech giua chi phi dau tu va phan s6 huu cua Tap dean trong gia tri hop Iy cua tal san thuan co thexac dinh dUQCcua Cong ty con tai ngay mua duoc ghi nhan la IQithe thucng rnai.
3. Tlen va tlidng du'dng tlenTien va cac khoan tuong duong tien bao gem tien mat, tien gui ngan hang, tien dang chuyen va cackhoan dau tu ngan han co thai han thu hoi hoac dao han khong qua 3 thang ke W ngay mua, de dangchuyen doi thanh mot IUQngtien xac dinh cOng nhu khong c6 nhieu rui ro trong viec chuyen doi.
4. Hang ton khoHang ton kho duoc xac dinh tren co sd gta gee. Gia goc hang ton kho bao gorn chi phi mua, chi phi chebien va cac chi phi lien quan true tiep khac phat sinh de co ducc hang ton kho 6 dia diem va trang thaibien tal.
Hang ton kho ducc duoc hach toan theo phuong phap ke khai thucng xuyen va gia trl hang ton kho duoctinh theo:
• Cong ty Co phan Dich vu 6 to Hang Xanh: phuong phap thuc te dfch danh.
• Cong ty Co phan Co khf 6 to Can Tho: phuong phap binh quan gia quyen.
Du ph6ng giarn gia hang ton kho duoc ghi nhan khi gia gdc Ion hen gia tri thuan co the thuc hien duoc.Gia tri thuan co the thuc hien ducc la gia ban uoc tinh cua hang ton kho tru chi phi uoc tinh de hoanthanh san pharn va chi phi udc tinh can thiet cho viec tieu thu chung.
5. Cac khoan phal thu thu'dng mai va phal thu khac
Ban thuyet minh nay la mot bo phdn h9P thanh va phai duac doc cung voi Bao cao tai chinh h9P nhdt Trang 6
CONG TV co PHAN D!CH VI,J 0 TO HANG XANH
10 (235/18) Dien Bien Phu, P.15, Q. Binh Thanh, TP.HCMDT: 3.8983416 - 3.5120026 - Fax: 3.5120025 - 3.8980054 - Email: [email protected]
BAa cAa TAl CHiNH HQP NHAT QUY 1 NAM 2011
Cac khoan phai thu thucng mal va cac khoan phai thu khac dL1CJcghi nhan theo h6a don, chung tu.
6. Tal san eo dinh huu hinhTal san co dinh dL1CJCthe hi$n theo nguyen gia tru hao man IOy ke. Nguyen gia tai san co dinh bao g6mtoan b(> cac chi phi rna Tap doan phai be ra de c6 dL1CJctai san co dinh tinh den thai diem dua tai san doVaG trang thai san sang su dung. Cac chi phi phat sinh sau ghi nhan ban dau chi dL1CJcghi tang nguyengia tai san co dinh neu cac chi phi nay chac chan lam tang loi tch kinh te trong tuong lai do sU dung taisan d6. Cac chi phi khong thoa man dieu kien tren dL1CJcghi nhan la chi phi trong ky.
Khi tai san co dinh dL1CJcban hay thanh Iy, nguyen gia va khau hao IOy ke dL1CJcx6a s6 va bat ky khoan lai10 nao phat sinh do viec thanh Iy deu dL1CJctfnh VaG thu nhap hay chi phi trong ky.
Tai san co dinh dL1CJckhau hao theo phucng phap duong thang dua tren thai gian hO'u dung L10ctfnh. Sonarn khau hao cua cac loai tai san co dinh nhL1sau:
Loai tai san co dinhNha cua, vat kien trueMay m6c va thiet biPhuong tien van tai, truyen danThiet bi, dung cu quan IyTai san co dinh khac
So nam5 - 255 - 205 - 103 - 103 - 15
7. Tal san eo dinh v6 hinhQuyen sU'dung da'tOuyen sU dung dat la tien thue dat Cong ty tra mot Ian cho nhieu narn va ducc cap Giay chung nh~nquyen sU dung dat. Ouyen sU dung dat nay khong xac dinh thai han nen khong dL1CJc tfnh khau hao.
Phi3"nmem may tinhPhan rnern may tfnh la toan b(> cac chi phi rna Cong ty da chi ra tfnh den thai diem dua phan rnern VaG sCtdung. Phan rnern may vi tfnh dL1CJckhau hao trong 4 narn.
'':'J
d
:1'.\=
8. Chi phi di vayChi phi di vay dL1CJcghi nhan VaG chi phi trong ky.
9. £>au tu tal ehinhCac khoan dau tL1tat chinh dL1CJcghi nhan theo gia gee.
Du phong giarn gia clurng khoan dL1CJclap cho tung loai chirng khoan dL1CJc mua ban tren thi tnrong va c6gia th] tnrong giarn so voi gia dang hach toan tren s6 sach. Du phong t6n that cho cac khoan dau tL1taichinh VaG cac t6 chuc kinh te khac ducc trich I~p khi cac t6 chuc kinh te nay bi 10 (tru tnrcng hop 10theoke hoach da dude xac dinh trong phucng an kinh doanh truce khi dau tL1)voi rnuc trlch lap tucng ung vcity 1$g6p vcn cua Cong ty trong cac t6 chirc kinh te nay.
Khi thanh Iy mot khcan dau tL1, phan chenh lech giO'a gia tri thanh Iy thuan va gia tri ghi so ducc hach
toan VaG thu nhap hoac chi phi trong ky.
10. Chi phi tra tnrdc dai hanCong cu, dung' clj
Cac cong cu, dung cu da dua VaG su dung duoc phan bo VaG chi phi trong ky theo phucng phap ducng
thang voi thai gian phan bo khong qua 3 narn.
Chi phi sU'achilaChi phi sua chO'a the hien khoan chi phi thuc te Cong ty chi ra de sua chCta Ion tai sari. Chi phi sua chCta
duoc phan bo khong qua 03 narn.
Ban thuyet minh nay Ia mot b9 phdn hop thanh ra phai duac doc cung voi Baa coo ta! chinh hop nhdt Trang 7
CONG TV co PHAN D!CH Vl,J a TO HANG XANH10 (235/18) Dien Bien Phu, P.15, Q. Binh Thanh, TP.HCM
DT: 3.8983416 - 3.5120026 - Fax: 3.5120025 - 3.8980054 - Email: [email protected]
BAo cAo TAl CHINH HQP NHAT QUY 1 NAM 2011
11. Chi phi phii triChi phi phai tra duoc ghi nhan dua tren cac ucc tinh hop Iy ve s6 tien phai tra cho cac hang hca, dich vuda su dung trong ky.
12. Trich lap quy dl! ph6ng tro cap mat viec lamOuy dlj ph6ng tro cap mat viec lam duoc dung de chi tra trc cap thoi viec, mat viec. Muc trich quy duph6ng trc cap mat viec lam 121'/' thang luong (doi voi Cong ty me) va 3% quy lirong (doi vdi Cong ty con)lam co so dong bao hiern xa hQi va duoc hach toan VaG chi phi trong ky.
13. Ngu6n van kinh doanh - quyNgu6n van kinh doanh bao g6m:
• Van dau tu cua chu so huu: cuoc ghi nhan theo so thuc te da dau tu cua cac co dong tai cong ty me.
• Thang du van co phan: chenh lech do phat hanh co phieu cao hen menh gia.
Cac quy dude trich I~p va su dung theo Dieu 1$ rieng cua Wng Cong ty.
14. Co tucCo tuc diroc ghi nhan ta no phai tra trong ky co tuc ducc cong b6.
15. Thue thu nhap doanh nghiepCac Cong ty trong cung Tap dean co nghia vu nop thue thu nhap doanh nghiep voi thue suat 25%.
Chi phi thue thu nhap doanh nghiep trong ky bao g6m thue thu nhap hien hanh va thue thu nhap hoan
lai.
Thue thu nhap hien hanh la khoan thue duoc tinh dua tren thu nhap chiu thue trong ky voi thue suat apdung tai ngay cuoi ky, Thu nhap chiu thue chenh lech so voi l<;linhuan ke toan la do dieu chinh cac khoanchenh lech tarn thci giua thue va ke tcan cung nhu dieu chir.h cac khoan thu nhap va chi phi khong phaichiu thue hay khong duoc kheu tru.
Thue thu nhap hoan I~i la khoan thue thu nhap doanh nghiep se phai nap hoac se duoc hoan lai do chenhlech tarn thol giua gia tr! ghi so cua tai san va no phai tra cho rnuc dich Bao cao tai chinh va cac gia tridung cho rnuc dich thue, Thue thu nhap hoan lai phai tra dLf<;lCghi nhan cho tat ca cac khoan chenh lechtarn thai chiu thue. Tai san thue thu nhap hoan lai chi duoc ghi nhan khi chac chan trong tucng lai se coIdi nhuan tinh thue de su dung nhCtng chenh lech tarn thai duoc khau tru nay.
Gia tri ghi so cua tai san thue thu nhap doanh nghiep hoan lai dLf<;lCxem xet lai VaG ngay ket thuc narn taichinh va se dude ghi giarn den rnuc dam bao chac chan co du lei nhuan tinh thue cho phep lc;Jiich cuamot phan hoac toan bo tai san thue thu nhap hoan lai ducc su dung.
Tai san thue thu nhap hoan lai va thue thu nhap hoan I~i phai tra diroc xac dinh theo thue suat du tinh seap dung cho narn tai san duoc thu h6i hay n<;lphai tra duoc thanh toan dua tren cac mire thue suat c6hieu luc tai ngay ket thuc narn tai chinh. Thue thu nhap hoan lai ducc ghi nhan trong Bao cao ket quaheat dong kinh doanh tru khi lien quan den cac khoan rnuc dLf<;lCghi thang VaG van chu so hCtu khi d6thue thu nhap doanh nghiep se ducc ghi thang VaG van chu so huu.
16. Nguyen tac chuyen doi ngoai t~Cac nghiep vu phat sinh bang ngoai te duoc chuyen doi theo ty gia tai ngay phat sinh nghiep vu. Sa ducac khoan rnuc tien t$ c6 gac ngoai te cuoi ky ducc qui doi theo ty gia tal ngay cuoi ky,
Ban thuyet minh nay fa mot b6 phdn h9P thanh va phai ducc doc cung voi Bao coo ta! chinh h9P nhd! Trang 8
CONG TV CO PHAN D!CH Vl,Ja TO HANG XANH10 (235/18) Dien Bien Phu, P.15, O. Binh Thanh, TP.HCM
£)T: 3.8983416 - 3.5120026 - Fax: 3.5120025 - 3.8980054 - Email: [email protected]
BAo cAo TAl CHINH HOP NHAT OUY 1 NAM 2011
Chenh lech ty gia phat sinh trong ky va chenh lech ty gia do danh gia lai cac khoan rnuc tien te c6 geengoai te cuoi ky ducc ghi nhan VaG thu nhap hoac chi phi trong ky,
TY gia su dung de qui doi tai thai diem ngay:
31/03/2011 20.910 VND/USD
17. Nguyen tac ghi nhan doanh thuKhi ban hang h6a, thanh pharn doanh thu ducc ghi nhan khi phan Ion rui ro va l<;Jiich gan lien voi viec sohCtu hang h6a do duoc chuyen giao cho nguoi mua va khong con ton tai yeu to khong chac chan dang kelien quan den viec thanh toan tien, chi phi kern theo hoac kha nang hang ban bi tra lai.
Khi cung cap dich vu, doanh thu ducc ghi nhan khi khong con nhCtng yeu to khong chac chan dang kelien quan den viec thanh toan tien hoac chi phi kern theo. Truong hop dich Vl,l ducc thuc hien trong nhieuky ke toan thl viec xac dinh doanh thu trong tung ky dU<;Jcthuc hien can cu VaG ty I~ hoan thanh cich Vl,ltal ngay cuoi ky.
Tien lai, co tire va l<;Jinhuan duoc chia ducc ghi nhan khi Tap dean co kha nang thu duoc lei ich kinh te tugiao dich va doanh thu dL1<;Jcxac dinh tuong dai chac chan. Tien lai dL1<;Jcghi nhan tren co so thai gian valai suat tung kY. Co tuc va lei nhuan duoc chia duoc ghi nhan khi co dong ducc quyen nhan co tuc hoaccac ben tham gia g6p van ducc quyen nhan Idi nhuan nr viec g6p van.
Ban thuyt: minh nay fir mot b(5phdn h9P thanh va phai duac doc citng voi Baa cao /ai chfnh h9P nhdt Trang 9
CONG TY CO PHAN O!CH vu a TO HANG XANH
f)!a chi: 235/18 Dien Bien Phu, Phuong 15, Ouan Binh Thanh, TP.HCM
D'I: 3.8983416 - 3.5120026 - Fax: 3.5120025 - 3.8980054 - Email: [email protected] cAa TAl CHiNH HOP NHAT QUY 1 NAM 2011
V. THONG TIN B6 SUNG CHO cAc KHOAN Ml)C TRiNH BAy TRONG BANG CAN DOl KE ToAN H<;jP NHAT1. Tien va cac khoan tlldng dlldng tien :
Chi tieu So cudl quy So dilu namTien mat 4240 738 584 1425571126Tien gai ngan hang 14 682 369 905 17333 085571Cac khoan tuong ducng tien 7 000 000 000 14 000 000 000
Cc?ng 25923 108489 32 758 656 697-
2. Dilu tll ngan han:
Chi tleu S6 euoi quy S6 dau namDau tv chirng khoan ngan han - -Dau tv ngan han khac - -
Cc?ng - --
3. Phai thu khach hang:
Phai thu tien ban xe va sua chua xe a to
4. Tra tnroc eho ngllai ban:r> Chi tleu S6 euoi quy S6 dau nam
Nha cung cap trong ruroc 5969470 911 2163216001Nha cung cap nuoc ngoai
-- I- ------ I--- --------
Cc?ng 5969470911 2 163216001-
5. Cac khoan phai thu khac :
Chitieu S6 euoi quy S6 dau nam
Cty CP QL QOy £)T CK An Phuc 3 000 000 000 3 000 000 000-I- - ------
Bao hiem xa hoi, kinh phi cong dean nop thua - 2944 1281--------- .185476500
I-- ---Phai thu tien chiet khau cua Cty TNHH LD SX 0 To Ngoi Sao 512500 000
f------ --Khoan phai thu khac 717823740 310 526 549
f-----
Cc?ng 3903300240 3825970677'------ -
;;.,
.:.\'..-
6. Hang ton kho :
Chi tieu So eu6i quy So dau narn
Nguyen lieu, vat lieu, cong cu, dung cu 16 211 438 405 12 342 965 977- -----
Hang h6a 124 245 278 596 135 807 756 553--
Cc?ng 140456717001 148 150722530-r---
r . Chi phi tra truce ngan han:
Chi tieu se eu6i quy S6 dau nam
Chi phi bao hiem 145220885 166240132----
Cong cu, dung cu 357019 543 177 155495
Chi phikhae 1 625861 760 966 558 265---
Cc?ng 2128102188 1 309953892- -- '-- -- - -
8. Tai san ngan han khac:
Chi tieu s6 cuoi quy S6 dau nam
Tarn irng 1 690 193 382 1 262 096 787Cac khoan ky quy, ky cucc ngan han 20 501 477 20 490 938Tai san thieu cho xU' Iy 1 403356 1 403356
-------Cc?ng 1712098215 1283991081
- ---
Ban thuyet minh nay fa mot b¢ ph~n nop thenh va phai oU'Q'cdoc cimg BaD CaD tai chinh HQ'p nhat Trang 10
CONG TY CO PHAN D!CH Vl,J 0 TO HANG XANHEliachi: 235/18 Dien Bien Phu, Phuong 15, Ouan Binh Thanh, TP.HCMElT:3.8983416 - 3.5120026 - Fax: 3.5120025 - 3.8980054 - Email: [email protected] cAa TAl CHiNH HOP NHAT QUY 1 NAM 2011
9. Tang, giarn tal san e6 dinh huu hinh
Chi tieuNha ella, v~t kien
May m6e va thiet b] PhU'dngti~n van Thiet bi, dung' cu Tai san co dinbtrue tai quan Iy khae C~mg
Nguyen gia dau quy 35206727592 5261562498 29023420810 2352310608 302374643 72 146 396 151
Mua sam mdi - 262518550 7 258 639 615 142863636 - 7664021 801
Thanh Iy, nhuong ban - - (1 948 534 2091 - (1 948 534 209)
Chuyen sang g6p van -So cuoi quy 35206727592 5524081048 34333526216 2495174244 302374643 77 861 883 743
Gia tr] hao m6n dau qu' 13131346576 3343717 182 5313323127 1828148400 272246929 23 BB8 782 214
Khau hao 860734713 137633849 932802606 84950887 175350 2011 297405
Thanh Iy, nhuong ban - - (503 012 438) - - (503012438)
56 cu6i quy 13992 081289 3476351031 5743 113295 1913099287 272 422279 25397067181
Gia tr] con I~i dau quy 12 559 949 243 1985703991 19459 894 923 859089384 30829450 34895466 991
56 cu6i quy 21 214 646 303 2047730017 28590412921 582074957 29952364 52464816562
10. Tang, glarn Tal san e6 dinh v6 hinh:
Chi tieu 56 dau quy Tang trong narn Gia tri hao mon 56 eu6i quy. .Ouyen Slt dung dat 11 646 416 800 11 646 416 800Phan rnern quan Iy 313791 360 175500000 21 256218 468035142
C9ng 11960208160 175500000 21256218 12 114 451 942
11. flau tu tal ehinh dai han:
Chi tieu 56 eu6i quy 56 dau namf)au tv mua trai phieu - -
C9ng - - r~vI
12. Chi phi tra tnroc dal hanr-r-r--:
Chi tieu 56 eu6i quy 56 dau narnChi phikhac 282682240 14578167
C9ng 282682240 14578167
.Ill, '.
13. Tai san dai han khac, ky quy, ky elide dai han:
Chi tieu 56 eu6i quy 56 dau narn
CN Tong cong ty Ben Thanh 932 969 180 932969 180Tai san dai han khac 404250000
C9ng 1 337219 180 932969 180- -r-
14. Yay va no ngan han
Chi tleu 56 eu6i quy 56 dau nam
Vay ngan han Ngan hang 45319440282 57384583476-
Vayngan hen Ngsn hang HSBC 44314440282 52447583476--
Vayngan hen Ngen hang TMCP Ky Thuong VN CN Cen tho 1005000000 4937000000Vay ngan han khac bang phat hanh ky phieu n¢i bo 368662500 368662500
Vay dai han den han tra 196337500 810400000
C9ng 45 884440 282 58 563 645 976-
*Khoan vay Ngan Hang TM Co Phan Ky ThVdng - Chi Nhanh Can Tho theo hop dong cung cap han rrurc tin dung s633j09KjHf)HMTDjTCB-CTH Ngay 11 thang 03 narn 2009 de bo sung von kinh doanh xe a to.
15. Phai tra ngliai ban:
Phai tra nha cung cap trong nude tien hang h6a, dich vu.
16. Ngliai mua tra tien trudc:
Khach hang ung truce tien mua xe.
Ban thuyet minh nay la m¢t b¢ phfJn hop thent: va phai OIJ'Q'C aoc cimg Baa cao tai chinh HQ'p nhat Trang 11
CONG TV CO PHAN D!CH VI) 0 TO HANG XANH
Dia chi: 235/18 DienBien Phu, Phuong 15, Ouan Binh Thanh,TP.HCMDr: 3.8983416 - 3.5120026 - Fax: 3.5120025 - 3.8980054 - Email: [email protected] cAa TAl CHfNH HOP NHAT QUY 1 NAM 2011
17. Thue va cac khoan phai nop Nha ruroc :
Chi tieu 56 dau nam So pha] n9P 56 da n(>p 56 cuol quyThue GTGT hang ban nQi d!a - - - -Thue thu nhap doanh nghiep 4240 629 871 488762900 (1 090 376 489) 3676 024 092Thue thu nhap ca nhan 164 096704 423527580 (563 169 792) 24454492Tien thue d,11 - 216823851 (148 132 800) 68691 051Cac khoan phai nop khac - - - -
C9ng 4404726575 1129114331 (1 801 679081) 3769169635-
18. Phai tra ngu'oi lac d(>ng:
Luong con phai tra.
19. Chi phi pha] tra
Chitieu 56 eu6i quy So dau namChi phi Mercedes Finance Program 43680 429 302 153627Chi phi lai vay 10 400 304 46413987Chi phi thue mat bang Showroom NVC 560 232 138 20 000 000
C(>ng 614312871 368567614-
LV. Cac khoan phai tra pha] nop ngan han khac:
Chi tleu 56 eu6i quy 56 dau namBao hiern xa hQi, bao hiem y te, kinh phi cong dean (59412724) 208 878 846Bao hiem that nghiep (6456205) 3 048 476Tien thue kho phai tra Samco 383 000 000 383 000 000V~t tu thua - -
Hang thua cho xir Iy 12640 835 12 968 735Chi tra co We narn 2009 86875200 86 875 200
Haxaco (C6ng ty M(jJ) 86875200 86875200Cameco (C6ng ty Can)
Cac khoan phai tra khac 133479203 123308954C9ng 556582514 904955411
-21. Von chu so hiIu:
Chi tieuVon dau tu cua ehu Th~ng dU'von co Quy dau tU' phat Quy dl! ph6ng tai Lc;ii nhuan sau thue
C(ingso huu philn trien ehinh chua phan phoi
S6 du d<iunarn 80 558 460 000 14 330 550 600 8338011 052 3 264052 880 9978674656 116469749188
Pnan ph6i cac quy trang k - - 80387274 138371 423 (365 402 235) (146643538)
L9i nhuan trang ky - - - - 309 294208 309294208
Chia eo We trang ky - - - - - -
Chi trong ky - - - - - -
So dU'euoi quy 80 558 460 000 14 330 550 600 8418398326 3402424303 9922566629 116632399858
Chi tiet von dau tu' cua chu so huu (Cong ty me)
Chi tleu 56 eu6i quy 56 dau nam
Van d1Jutu cua Nha NLldc 26 287 860 000 26287860 000Van gap cua cac co dong khac 54 270 600 000 54 270 600 000Thang du van co phan 14 330 550 600 14 330 550 600
C(>ng 94889010600 94889010600
Chi tiet von dau tu cua chu so huu (Cong ty con)
Chi tleu 56 cu6i quy S6 dau nam
Van gap cua Cong ty M~ 11 617 900 000 5808950 000Van gap cua Co dong khac 5876 050 000 4191 050 000
----C9ng 17493 950 000 10 000 000 000
Ban thuyet minh nay la mot b¢ ph~n hQ'p thent: va pMi OWC doc cling Baa ceo tai chfnh HQ'p nhat Trang 12
CONG TV CO PHAN D!CH vu 0 TO HANG XANH
Dia chi: 235/18 Dien Bien Phu, Phuong 15, Ouan Binh Thanh, TP.HCM
£)T: 3.8983416 - 3.5120026 - Fax: 3.5120025 - 3.8980054 - Email: [email protected] cAa TAl CHiNH HOP NHAT GUY 1 NAM 2011
Co phieu (dang luu hanh vdi rnenh gia 10.000VN8/CP).
Chi tleu S6 cu6i quy ss dau narnSo hrong co phieu dang ky phat hanh 8055846 8055846So 11lQngco phieu dang ky phat hanh them - 8055846
- Co phieu pho thong - 8055846- Co phieu phd thong (crura chinh truro ducc giao dich) - -
So urcng co phieu diroc mua 19i - -
- Co phieu pho thong - -- Co phieu uu dai - -
So lucng co phieu dang luu hanh 8055846 8055846- Co phieu pho thong 8055846 8055846- Co phieu pho thong (chua chinh thirc duoc giao dich) - -
MIIC cfich trich I~p quy cf;i"utuph;it trien, quy dlj phong tel chinh* Quy dau tu phat trien diroc dung de bo sung van kinh doanh cua Tap dean.* Guy dl/ phong tai chinh diroc dung de:
- SU dap nhirng ton that, thiet hai ve tai san, cong no khong doi ducc xay ra trong qua trinh kinh doanh;
- SU dap khoan 10cua Tap dean theo quyet dinh cua HQi dong quan trio
22. Quy khen thudng, phuc loi:Chi tleu S6 dau nam S6 eu6i quy
~Tang do trich I~p Chi trong ky
Quy phuc IQi 350730290 40193637 (6200000) 384723927---_._--Cgng 350730290 40193637 (6200000) 384723927
-
VI. THONG TIN BO SUNG CHO cAc KHOAN Ml)C TRiNH BAy TRONG BAo cAo KET QUA HO~T DQNG KINH DOANH Hc;lp
NHAT
1. Doanh thu ban hang va cung dip dich vu:--
Chi tleu S6 quy nay
Tong doanh thu : 216 138421 135- Ooanh thu ban xe 6 t6 792007479907
f--- Ooanh thu sUa chus, ban phu tung 23397366789
- Ooanh thu kbec 733575045Cac khoan giarn tnI doanh thu 5786626915
- Hang ban bi tra lei 5786626975
Doanh thu thuan 210351794220
2. Gia v6n hang ban:
Chi tieu se quy nay
Tong gta v6n : 192784842481- Gia van ban xe 0 to 174226695809- Gia van sua chua, ban phu tung 18 387 947 992
- Gia van khac 170 198 680-
3. Doanh thu hoat dong tal chinh :
Chi tieu S6 quy nay
- Uii tien goi 330872737
- H09t dong dau tu chirng khoan -- Thu nhap khoan dau tu chirng khoan -- Lai chenh lech ty gia da thuc hien -
- Uii cho vay van 78096627
- Lai phat qua han thanh toan 3098660
- Lai tU co nrc --
Ban thuyet minh nay la m¢t b¢ ph~n hQ'p tbent: va phai aooc doc cutv; Bao ceo tai chinh HQ'p nhtlt Trang 13
CONG TY CO PHAN D!CH Vl,I 0 TO HANG XANH
8ja chi: 235/18 Dien Bien Phu, Phuong 15, Ouan Binh Thanh, TP.HCM8T: 3.8983416 - 3.5120026 - Fax: 3.5120025 - 3.8980054 - Email: [email protected] cAa TAl CHiNH Hdp NHAT QUY 1 NAM 2011
- Doanh thu tai chinh khac 715091833C<,?ng 527099251
4. Chi phi tal chinh:
Chi tleu S6 quy nay- Tra lai tien vay 3295471 697- Heat dong dilu tu chirng khoan -- La do chenh tech ty gia da thuc hien -- Hoan nhap du ph6ng dilu tu clurng khoan 3115129010
Cc;mg 6410600707-
5. Chi phi ban hang:
Chi tieu se quy nay
- Chi phi nhan vien 1 432580749- Chi phi nguyen lieu, vat lieu 388075373- Chi phi khau hao TSCf) 1593368010- Chi phi ngan hang 185 637 570- Chi phi dich vu mua ngoai 1 529 983005- Chi phi khac 6482 288 622
C<,?ng 11 611 933 329
6. Chi phi quan Iy doanh nghiep :Chi tieu S6 quy nay
- Chi phi nhan vien quan Iy 1 516444 118- Chi phi VPP, vat li~u quan Iy 51931314- Chi phi dung Cl,l quan Iy 26686725- Chi phi khau hao TSCf) 168436483- Thue, phi va I~ phi 154614465- Chi phi dich vu mua ngoai 71606125- Chi phi bang tien khac 608096 100
C<,?ng 2597815330-
7. Thu nhap khac:
I Chi tleu S6 quy nay
- Thu nhap tV thanh Iy TSCf) 1 545454545
- Thu nhap tV cac khoan khac 2890512624
I C<,?ng 4435967169-
8. Chi phi khac:
I Chi tleu S6 quy nay
- Chi phi thanh Iy TSCf) 1 445521 771- Chi phi khac 235 092 152
I C<,?ng 1 680613923-
9. Chi phi san xuat kinh doanh theo yeu t6:
Chi tleu S6 quy nay
- Chi phi nguyen lieu, vat li~u 15955225719- Chi phi nhan cong 4045727848- Chi phi khau hao TSCf) 2034911730- Chi phi dich vu mua ngoai 2709981 486- Chi phi khac 8800 132345
C<,?ng 33545979 128
Ban thuyet minh nay la mot b¢ ph~n h9'P tnenh va phai Olf9'C doc cunq Baa cao tei chinh H9'P nhat Trang 14
CONG TV CO PHAN D!CH Vl,J a TO HANG XANHDia chi: 235/18 8i$n Bien Phu, Phuong 15, Ouan Binh Thanh, TP.HCM8T: 3.8983416 - 3.5120026 - Fax: 3.5120025 - 3.8980054 - Email: [email protected]
BAa cAa TAl CHiNH HOP NHAT QUY 1 NAM 2011
VII. NHO'NG THONG TIN KHAc
1. Thu nhap cua Thanh vien Ban Tong Giam Doc:
Chi tleu So quy nay
- Tien hrong 238800000
- Bao hiem xa h¢i, bao hiem y te 2103495
C(>ng 240903495
ve chinh sach ke toan, hi$n tai cong ty van ap dung cac chuan ke toan ban hanh theo Ouyet dinh s6 12/2005/0f) - BTC ngay15/02/2005, Ouyet dinh s6 100/2005/Qf) - BTC ngay 28/12/2005 cua B¢ trucng B¢ tai chinh va da ducc B(>Tai chinhhuong dan thuc hien tai Thong tv s6 20/2006/TT - BTC ngay 20/03/2006, Thong tv s6 21/2006/TT - BTC ngay 20/03/2006
nhu sau :
- VAS 11 Hop nhat kinh doanh.
- VAS 17 Thue thu nhap doanh nghiep.
- VAS 18 Cac khoan du phong, tai san va no tiern tang.
- VAS 23 Cac su kien phat sinh sau ngay ket thuc ky ke toan narn.
- VAS 27 Bao cao tai chinh giua nien d(>.
- VAS 28 Bao cao b(>phan.
- VAS 29 Thay doi chinh sach ke toan, iroc tinh ke toan va cac sai s6t.
- VAS 30 Lai tren co phieu,
Ngoai ra, cong ty van ap dung theo Che do ke toan doanh nghiep mdi ban hanh theo Ouyet dinh s6 15/Qf) - BTC ngay20/03/2006 cua B(>tnrcng B(>tai chinh va Thong tv s6 244/2009/TT-BTC ban hanh ngay 31/12/09hVdng dan sua doi, bo sung Che d¢ ke toan doanh nghiep lien quan den cac van de: don vi tien te trong ke toan;huong dan thuc hien che do ke toan cho nha thau nucc ngoai; hucng dan sua doi, bo sung phuong phap ke toan
cho mot s6 nghiep vu ke toano
.i) (
'r Ai. .!•••. ,
Trong thoi gian thuc nien cac chuan rnuc ke toan va Che d(> Ke toan Doanh nghiep rnoi nay khong anh hucng trong yeu den cac
s6 lieu trlnh bay trong Bao cao tai chinh quy nay va cac quy tnrcc cua Co 19 ty.
2. M(>t so thuyet minh khac:
r> _L<:Jinhuan thuan W heat dong kinh doanh co s6 am la do Cong ty thay doi each hach toan, chuyen phan doanh
thu W tien thuong ban hang sang thu nhap khac._Tong l<:Jinhuan ke toan trudc thue Ouy 1 narn 2011 giarn 92,08 so vdi Ouy 1 narn 2010 va giarn 89,77% so vdi Ouy 4 narn2010 do trong Ouy 1 narn 2011, cong ty chua ghi nhan khoan thu nhap W Sales Campaign cua MBV, va nam2011 MBV co thaydoi chinh sach chi tra tien Margin (hoa hong dai Iy) giarn Fix Margin va tang Variable Margin-khoan tien nay se duoc MBV chi trasau khi ket thuc moi quy, da ducc MBV xac nhan tircng duong s6 tien 2,5 tY. (xem Cover Letter dinh kem)
Ban thuyet minh nay la mot b¢ ph~n hop ttienh va pMi oU'Q'C doc cung Beo cao tai chinh HQ'p nhat Trang 15
CONG TV CO PHAN D!CH VI,J0 TO HANG XANHDia chi: 235/18 Dien Bien Phu, Phuong 15, Ouan Binh Thanh, TP.HCMDT: 3.8983416 - 3.5120026 - Fax: 3.5120025 - 3.8980054 - Email: [email protected]
BAa cAa TAl CHfNH HOP NHAT QUY 1 NAM 2011
3. Mqt so chi tieu danh gla khai quat thuc trang tal chinh va ket qua heat dong kinh doanh cua cong ty trong Quy 4 narn2010:
.. Chi tliw • tiff : Deln vi tinh.J'! '::~ Quy 1/2011Co cau tal san :
- Tai san ngan han / Tong so tai san % 75,93
- Tai san dai han / Tong so tai san % 24,07
Co cau ngu6n von :- NQ phai tra / Tong ngu6n van % 59,08
- Ngu6n van chu sd hO'u / Tong ngu6n von % 39,24
Kha nang thanh toan :- Kha nang thanh toan hien hanh Lan 1,73
- Kha nang thanh toan ngan han Lan 1,31
- Kha nang thanh toan nhanh Lan 0,50
TY suitt 19i nhuan tren doanh thu- Ty suat IQi nhuan tnrcc thue / Doanh thu thuan % 1,15
- Ty suat IQi nhuan sau thue / Doanh thu thuan % 0,87-
TY suat 19i nhuan tren tong tai san
- Ty suat IQi nhuan tnroc thue / Tong tai san % 1,17
- Ty suat IQi nhuan sau thue / Tong tai san % 1,64
TY suat 19i nhuan sau thue tren von chu sd hi.i'u % 2,25.•...~...- ~~...
Ke toan truongNgu'oi I~p
NGUYEN TH! HONG KHANH
Ban thuy~t minh nay la m(Jt b(J ph~n hop thBnh va phili DU'Q'CDOCcung Bao cao tai chinh HQ'p nh§t Trang 16
DEALER VARIABLE MARGINTARGET ACHIEVEMENT 2011
Dealer HaxacoOuarter 1
Month Mar-ll
• e or D'" elonrnent 201 1
Icedes-Benz
COVERLETTMargin QI 2011
Deal ~lr Due.
It i. our pleasure to communicate 10 you ) our ~1argin QI 2011 results. In general we arc60°0 up v s. previous ) car. thank )OU for this great performance! Apart from that. all'dealers hav e strictly followed our Compliance regulation' as per dealer circular I0 '~010and thereby qualify for the payout of variable margin.
Transaction Audit
\\ e hav c screened ~our transactions January February ~O 11 and found no ev it! 'nee 01"transactions \\ ith government related entities or per ons or the usage or thirdpan) uucrmediaries \\ 0 the direct ill' h ement of \mV
Some finding , however, occurred toward the regulations or customer data accuracy inC()\I(")Y . us depicted in circular J 20 II, such as incorrect telephone numbers or mi ssingc-mail addresses. \. it wa« the lirst Audit of it kind we will PH) out the margin ofQ!\\ (l tin: dcla~ and request :OLl to correct CO\ISY. data until the next audit is conductedIII June pertaining your transactions January - \lai 2011.
KPI
In Q I none of the qualitatix c KPIs hav c been evaluated. Therefore quantitative margin\\111 he paid lit only based 011 your retail sale, performance over last year, the courury-\\ ide achicv cd market share dcv clopment and: our achicv cd . lock reach.
I ual Achicvement PC ( \largin °0) ,'\.OH'Y"
I argct Achiev cmcnt110..+600
118.9-+°09~.:5°o( loss orG..+5°o
PayoutRetail Achicv cmcrn PC
larkct Share Achicv ement"tuLk Rl.'HCh
S 8,"67.9 )\ 122, 78-t-H~
I'argct .:vchicvernentRerai I vchicv ernent (' V -+ 7 56°0'vlarkct 'hare Achicv ement -+6..19° 0
~tl)C" Reach 100.00° 0
Pa) lit
I owl Achiev emem ( \' ( Margin ° 0) 1)0.00% ~ 00.00
1 .rc des-Benzercedes-Be-zetnam ~t
Internal Audit Check List - Quarterly Transaction Audit Dealer
Dealer.ar- eHAX ud t d te
Control Objective Number REA0205 Control Activity
Control Activity
Ensure controls and adherence of Daimler Anti Bribery and Compliance guidelines of transactions withgo ernment related entities or persons and the usage of third party intermediaries as per Dealer Circular
0.010/2010 dated 19th Oct 2010To id ntify correctness of customer data to perform above erification (name, address, phone numb rema I
~ t ts othv t n Ile a 'r '.:ed networ p er
Findings
cate
Dealer comments:
<l e
ACTIONS
'TlSyS. r ,0 ce <', "'S contract has to e mate
r at ,H:Jdress Flo
II