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CONG TY c6 pHAN TU' VAN THIET KECANG - KY THU~T BIEN

Sao cao tili chinh ri,mg da dll'Q'c killm toancho nam tili chinh kilt thuc vila ngily 31 thang 12 nam 2010

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CONG TY cO pHAN TU' VAN THII:T KI: CANG - KY THUAT SII:N

Ml,IC Ll,IC

Trang

sAo cAo CllA HQI DONG QUAN TRI 1-3-sAo cAo KIIOM ToAN 4-5

sAo cAo TAl CHINH DA DU'Q'C KIIOM ToAN

Sang cAn d6i k~ loan 6-9

- Sao cao k~t qua hO

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CONG TY cO pHAN TU' VAN THIIOT KIOCANG" KY THUAT BIIONsAo cAo COA H(>I DONG QUAN TR! .

HOi dOng Quan lri han h,mh d$ lrlnh baD CaDna¥ cung vai BaD CaD lai chlnh d~ dll'Q'c kilom loan cua COngly CO phan TlI' van Thil!!l klo Cang " Ky lhu~t Bien cho n~m lai chlnh klollhuc vao ngay 31 thang 12 n~m2010.

1. COng ty

COng ly CO phan TlI' van Thil!!t kl!! Cang " Ky thu~l Bilon ("COng ty") 113doanh nghi$p hOi;!1dOng dOcI~p lheo Lu~l Doanh nghi$p Vi$l Nam, d~ dll'Q'c So' KI!! hOi;!ch va £lau tll' Thanh phO HO Chi Minhcap Giay chlfng nMn d~ng ky kinh doanh 50 4103002981 ngay 23lhang 12 n~m 2004, thay dOi Ian1 ngay 9 lhang 6 n~m 2005 (vOn dieu 1$7,66 ly dOng), thay dOi Ian 2 ngay 9 lhang 3 n~m 2006 (vOndil!!u 1$25,5 ly dOng), lhay dOi Ian 3 ngay 29 lhang 12 n~m 2008, thay dOi Ian 4 ngay 4 lhang 9 n~m2009, thay dOi Ian 5 ngay 2 lhang 11 n~m 2009 (vOn dil!!u 1$ 53,5 ly dOng) va dOi Ian 6 ngay 14lhang 12 n~m 2009 (vOn dieu 1$99,2983 ty dOng).

Theo Giay chlfng nh~n dang ky kinh doanh, nganh nghe kinh doanh cua COng ly nhll' sau :

Khao sat va Ill' van cOng trlnh cang " ky lhu~l Bilon, cOng lrlnh lhuy cOng lrang wang dOnglau;Khao sat mi;!ng 11I'&igiao IhOng v~n tal lhuy;Khao sat va Ill' van cac h,mg muc hi;! lang ca So' li~n quan dl!!n cac cOng lrlnh cang " ky lhu~lbilon, cOng trlnh lhuy cOng trang xlI'ang d6ng tau;TlI' van I~p hO sa mOOilhau, Ill' van giam sal, Ill' van kilom dinh cac cOng trlnh chuy~n nganh;X~y dU'ng IhU'c nghi$m cac cOng trlnh giao IhOng v~n tai;Thil!!l kl!! cac cOng lrlnh giao IhOng (cang, d1l'OOnglhuy);Thil!!l kl!! cac cOng lrlnh thuy;Thil!!l kl!! cac cOng lrlnh thuy lQ'i (d~p, d1l'OOngham, cOng, k~nh lll'&i, cOng lrlnh baD v$ bOOsOng);Thilol kl!! cOng lrlnh ky lhu~l hi;! lang dO thi;Thil!!l ke kl!!l du cOng lrlnh d~n dung va cOng nghi$p;Kinh doanh bal dOng san.

Tru So' chlnh cua COng ly dll'Q'c d~lli;!i 92 Nam Ky Khai NghTa, qu~n 1, lhanh phO HO Chi Minh. Chinhanh phla Bac cua COng ly dll'Q'c dal ti;!i Nha so 21 T~p lhlo B$nh vi$n NOi Tilol, d1l'OOngLang Hi;! "Thanh Xuan keD dai, ph1l'OOngNh~n Chinh, qu~n Thanh Xuan, lhanh phO Ha NOi.

2. Cae thimh vien eua Hqi dOng Quan tr! va Ban DiAu hanh

Cac lhanh vi~n cua HOi dOng Quan lri va Ban £lieu hanh cua COng ty da dieu Mnh hOi;l1dOng cuaCOng ty lrong suOI nam tai chlnh va dl!!n ngay I~p BaD CaDnay baD gOm cac vi nhll' sau:

Hqi d6ng Quan tr!

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Ong Tran Tan PhucOng Nguyen Van LOcOng DlI'ang Mi;!nh TrungOng Nguyen Mi;!nh U'ngOng Phi;!m Duy £lOngOng Phi;!m Anh TuanBa Nguyen Thi Him Trinh

Chu lichPM chu tichUy vi~nUy vi~nUy vi~nUy vi~nUy vi~n

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I ";,, I.

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ONG: NH:I\

BDI~n

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CONG TY cO pHAN TU' VAN THI~T K~ CANG - KY THUAT BI~N

sAo cAo COA HOI DONG QUAN TR! .

Ban Diliu hanh

-Ong TrAn TAn PhUcOng Nguyen M",nh LrngOng L~ Quang KhaiOng Ph",m Duy DOngOng Ph",m Anh TuanOng TrU'ong Ngoc TU'ongBa Nguyen Thi Tam TrinhOng DU'ong M",nh Trung

Tong giam docPhO Tong giam docPM Tong giam docPhO Tong giam doc ki~m Giam doc ky thu~tPM Tong giam doc ki~m Giam doc dt,l' anKy SU'trU'angGiam doc tai chlnhGiam doc nhtln St,l'

COng ty TNHH BDO Vi$t Nam dU'O'c chi dinh la kiem toan vi~n tht,l'c hi$n kiem toan Bao cao taichlnh cho nam tai chlnh ketthuc vao ngay 31 thang 12 nam 2010 clia COng ty.

6. Cong bo traeh nhi~m eua Ban Diliu hanh doi vai Bao eao tai ehinh

HOi dOng Quan tri va Ban Dieu hanh clia COng ty chiu trach nhi$m I~p Bao cao tai chlnh va dam baoBao cao tai chlnh dtl phan anh trung tht,l'c va hO'P 19ve tlnh hlnh tai chlnh vao ngay 31 thang 12nam 2010 cGng nhU' ket qua ho",t dOng kinh doanh va lU'u chuyen tien t$ trong nam tai chlnh ketthuc cung ngay clia COng ty. De I~p Bao cao tai chlnh nay, HOi dOng Quan tri va Ban Dieu hanhCOng ty dU'O'cy~u cAu:

Lt,I'achon phu hO'Pva ap dung nhat quan cac chlnh sach ke toan;Tht,l'c hi$n cac x~t doan va U'oc t1nh mOt cach hO'P19va th~n trong;Trinh bay cac nguy~n tac ke toan dang dU'O'cap dung, tuy thuOc vao St,l'khac bi$ttrong yeucOng bo va giai trlnh trong Bao cao tai chlnh;L~p cac bao cao tai chlnh tr~n co So' ho",t dOng li~n tuc trll' khi gia thuyet COng ty se tiep tucho",t dOng khOng cOn phu hO'P;vaThiet I~p, tht,l'c hi$n va duy trl h$ thong kiem soat nOi bO nhilm ngan cMn va phat hi$n gianI~n va sai sOl.

HOi dOng Quan tri va Ban Dieu hanh COng ty cam ket rilng dtl tutln thli cac y~u cAu n~u tr~n trongvi$c I~p Bao cao tai chlnh va nMn thay khOng cO van de bat thU'ong xay ra cO the anh hU'ang denkha nang ho",t dOng li~n tuc clia doanh nghi$p.

HOi dOng Quan tri va Ban Dieu hanh COng ty chju trach nhi$m dam bao so ke toan dU'O'cghi chepdAy du, phan anh trung tht,l'Cva hO'P19t1nh hlnh tai chlnh cOa COng ty va dam bao Bao cao tai chlnhclia COng ty dU'O'cI~p phu hO'Pcac chulln mt,l'Cke toan Vi$t Nam, Che dO ke toan doanh nghi$p Vi$tNam hi$n hanh va cac quy dinh phap 19cO li~n quan. HOi dOng Quan tri va Ban Dieu hanh cGng chjutrach nhi$m dam bao an toan cho cac tai san va dtltht,l'c hi$n cac bi$n phap phu hO'Pde ngan ngll'ava phat hi$n sai sOt va cac trU'ong hO'Pvi ph",m khac.

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4,

5.

Danh gia tinh hinh kinh doanh

Ket qua ho",t dOng kinh doanh clia COng ty cho ntlm tai chlnh ketthuc vao ngay 31 thang 12 ntlm2010 va t1nh hlnh tai chlnh vao cung ngay nay dU'O'cthe hi$n trong Bao cao tai chlnh dlnh kem.

Cae SY' ki~n phat sinh sau ngay k6t thue nam tai ehinh

Den ngay I~p bao cao nay, HOi dOng Quan tri va Ban Dieu hanh COng ty cho ding khOng cO St,l'ki$nnao cO the lam cho cac so li$u va thOng tin dtl dU'O'ctrlnh bay trong Bao cao tai chlnh dtl kiem toanclia COng ty bj phan anh sai I$ch.

Ki6m toan vien

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CONG TY cO pHAN TU' VAN THII:T KI: CANG - KY THUAT BII:NBAa cAo COA HQI £lONG QUAN TR! .

7. PM duy~l cac bao cao lai chinh

Chung IOi pM duy$l Bao cao lai chlnh dlnh kem. Bao cao lai chfnh nay da dlfqC kiem loan va phananh lrung lh\l'C va hqp II' ve tlnh hlnh lai chlnh cua COng ly vao ngay 31 lhang 12 nam 2010, ketqua hO

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16DOSO; 00126.HCM/190.10/BCKT

Tel.: +848 22200237Fax: +84 8 22200265www.bdo.vn

Ho Chi Minh Ctly Head OfficeIndochina Park Tower, 2iF4 Nguyen Dmh Chleu StreetDisu let 1. Ho ChI Mmh (nyVIetnam

Kinh gal:•..

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sAo cAo KIEMToANv~ Bao cao tal chlnh cho nam tai chlnh k~t thuc vao ngay 31 thang 12 nam 2010 cua

COng ty CO ph~n Tlf V~n Thi~t K~ Cang -Ky Thuat Bi~n

Cac thanh vilin Hgi dOng Quan lrjCac lhanh vien Ban TOng Giam dOc

Chung IOi (M kiem toan Bao cao tai chlnh gOm ; Bang can dOi k~ toan vao ngay 31 thang 12 nam2010, Bao cao k~t qua hO

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sAo cAo KIEM ToAN (tiep thea)

)

TRU'ONG THI HU'aNGKi~m toan vienChLrng chi KTV 50 1042/KTV

£lj\,NG THI M'Y'VANPhO TOng Giam dOcChLrng chi KTV 50 0173/KTV

CONG TV TNHH BOO Vln NAM

Theo y ki~n chung tOi, ngo(li In) anh hU'ang cua cac van d~ nllu trlln (n~u cO), xet trlln cac khlac(lnh trQng y~u, Bao cao lal chlnh dlnh kem theo day, dll phan anh trung Ih\l'C va hqp Iy t1nh hlnh taichlnh vao ngay 31 tMng 12 nllm 2010, k~l qua hO(lt dOng kinh doanh va tlnh hlnh lU'u chuy~n ll~n1$ lrong nllm tal chlnh k~t thUc vao cung ngay cua COng ty co phAn TU' van Thi~l K~ Cang -KyThuat Bi~n, va dU'qc lap phu hqp vai cac chuan m\l'C k~ toan Vi$t Nam, ch~ dO k~ toan doanhnghi$p Vi$t Nam hi$n Mnh va cac quy djnh pMp Iy cO Illln quan .

..,0044899S

-CONG TY cO pHAN Tlf VAN THIIOT KIOCANG _KY THUAT BIION I~v,::' rl,~~I". "~U.Chi IV"":i- BANGCAN801 K~ TOAN E""0 SO ""AI TRUENgay 31 thang 12 nam 2010 Ngay 3 1 -03- ,all

- 31/12}2610,~n 08Mil Thuy~l 0 101/2010,minhso VND VND

TAl SAN- TAl SAN NGAN HAN 100 115.206.853.563 170.108.004.912Tilln va cae khoan tU'ang dU'ang tilln 110 4.1 20.776.027.079 4.895.121.970- Tifm 111 20.776.027.079 4.895.121.970

Cac khmln lU'cyngdU'cyngli~n 112Cae khoan d;\u tU' tai ehinh ng;\n h~n 120 5.940.518.240 93.996.039.000

£)~u 1U'ng~n h,ln 121 4.2 5.940.518.240 93.996.039.000DI,l' pMng giam gia CK d~u 1U'ng~n h,ln 129

Cae khoan phai thu 130 45.536.126.137 39.791.575.748Phai lhu khach hang 131 4.3 16.054.481.603 2.868.586.265

Tra IrU'6'c cho ngU'6'i ban 132 4.4 10.195.453.182 5.623.777.387 .Phai lhu ne:>ibe:>ng~n h,ln 133 !CI-Phai lhu theo li~n de:>k~ ho"ch hcypd6ng 134 11.760.000.000

.,xily dl,l'ng H.Cac khoan phai lhu khac 135 4.5 19.286.191.352 19.539.212.096

DI,l' phong cac khoan phai lhu kh6 doi 139 ,.Hang tOn kho 140 37.580.681.455 25.077.319.498- Hang IOn kho 141 4.6 37.580.681.455 25.077.319.498

DI,l' pMng giam gia hang 16n kho 149

Tili san ng;\n h~n khae 150 5.373.500.652 6.347.948.696

Chi phi Ira IrU'6'c ng~n h"n 151 444.290.931 721.717.127

Thu~ GTGT dU'cyckh~u lrll' 152 506.008.247 1.187.699.600

Thu~ va cac khoan phai thu Nha nU'6'c 154

Giao dich mua ban I"i lrai phi~u Chlnh phu 157 -Tai san ng~n h"n khac 158 4.7 4.423.201.474 4.438.531.969 J448.~

lNG 1'HIEVHi

:DO- TNA:HO=-

--- Bao cao tai chfnh nay GU'(YcG9Cchung vai cac thuyet rninh kern theo 6

CONG TY cO pHAN TU' VAN THI~T K~ CANG - KY THUAT BI~N

SANG CAN DOl K~ ToANNgay 31 thang 12 nam 2010

"- MA Thuyel 31/12/2010 01/01/201056 minh VND VND

TAl SANTAl SAN DAI HAN 200 323.197.489.162 175.363.304.295Cae khoan phai thu dai h,'" 210 9.765.516.627 7.056.110.180

Phal thu dili h"n ella khileh hang 211 4.8 9.765.516.627 7.056.110.180V6n kinh doanh 0 dan vi Irl,J'cthuOc 212Phal lhu nOI bO dill h"n 213Phal thu dill h"n khac 218DI,J'phOng phal lhu dill h"n kh6 d61 219

Tal san e6 djnh 220 192.065.339.862 135.597.503.586"- Tai san c6 d[nh hQouhlnh 221 4.10 48.444.616.749 22.929.182.625

Nguy~n gia 222 58.182.803.888 31.558.729.153

"- Gla tri hao man lOy ke 223 (9.738.187.139) (8.629.546.528)Tal san c6 d[nh Ihu~ tili chlnh 224 '.

"Nguy~n gla 225 ,"- Gia lrj hao man lOy ke 226

Tai san c6 dinh vO hlnh 227 4.11 102.178.628.286 87.185.194.667Nguy(m gla 228 104.653.737.464 88.781.533.428Gla tri hao man lOy ke 229 (2.475.109.178) (1.596.338.761 )

Chi phi xAy dl,J'ngca ban do dang 230 4.12 41.442.094.827 25.483.126.294Bat dQng san dAu Ill' 240

Nguy~n giil 241Gla tri hao man lOy ke 242

Cae khoan dAu tU' tai ehinh doli h,'" 250 4.13 120.205.306.784 32.232.839.034f)~u Ill' vila cOng ty can 251 96.700.649.784 12.902.132.034f)~u tll' vila cOng ty li~n kel, II~n doanh 252 6.469.707.000 16.945.707.000

I~"- f)~u tll' dill h"n khac 258 17.034.950.000 2.385.000.000

~DI,J'phOng giam gla d~u Ill' dili h"n 259

.,:y.Tai san dal h,'" khae 260 1.161.325.889 476.851.495 lUH~N

"- Chi phi tra lrll'ac dill h,ln 261 4.9 1.161.325.889 476851.495

~Tai san thue lhu nhap hoAn 1,,1 262Tai san dill h,ln khac 268 ~"-

T6NG CQNG TAl SAN 270 438.404.342.725 345.471.309.207

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"- Baa cao tai chfnh nay auvc a()c chung vai cac thuy~t minh kem thea 7

-CONG TY cO pHAN TU' VAN THJ~T K~ CANG - K'f THUAT BI~N- SANG CAN flOI KE rOANNgay 31 thang 12 nam 2010

- Ma Thuy~t 31/12/2010 01/01/2010,minhso VND VND

NGUONVONNO' PHAI TRA 300 182.392.194.360 142.599.864.043NQ' ngiln h~n 310 169.411.844.929 134.618.837.943- Vay va nQ'ngan h,m 311

Phai tra cho ngll'6'i btm 312 4.14 46.352.142.231 1.986.537.800Ngll'6'i mua Ira li~n lmac 313 4.14 59.475.013.475 66.191.581.914Thu~ va cac khoan pha; nOp nha nll'ac 314 4.15 32.838.776.248 22.479.681.008Pha; Ira cOng nhan vii'>n 315 281.600.000 1.160.425.552Chi phi phai tra 316 4.16 294.441.809 3.108.525.445Phai Ira nOi bO 317Phai Ira lheo li~n dO k~ ho"ch hQ'p dOng 318- xay dl,J'ngCac khoan phai Ira, phai nOp khac 319 4.17 14.161.173.884 21.726.008.823Dl,J'phong pMi Ira ngan h"n 320 \- Quy khen lhll'ang va phUc lQ'i 323 4.18 16.008.697.282 17.966.077.401 ('Giao djch mua ban I"i lrai phi~u Chlnh phu 327

',~

'1,-NQ' doli h~n 330 12.980.349.431 7.981.026.100

~I/~

Phai Ira dai h"n ngll'6'i ban 331 ,

Phai Ira dai h"n nOi bO 332 IPhai Ira dai h"n khac 333 4.19 12.828.468,117 7.784.280.536Vay va nQ'dai h"n 334Thu~ lhu nhap hoan I"i phai Ira 335DI,J'phOng IrQ' cap mill vi$c lam 336 151.881.314 196,745,564Dl,J'phOng phai Ira dai h,m 337Doanh lhu chll'a Ihl,J'chi$n 338Quy phallri~n khoa hQc cOng ngh$ 339

VON CHO So' HO'U 400 256.012.148.365 202.871.445.164 ~VOn chu so hfru 410 4,20 256.012.148.365 202.871.445.164 '1-\

VOn dau Ill' cua chu sa hCJ'u 411 99,298,300,000 99.298,300,000 IiiThang dll' vOn cO phan 412 7,625.000,000 7.625000,000 *,l:'iVOn khac cua chu sa hCJ'u 413

'j.,•...CO phi~u quy 414 (254,300,000)Chi'>nh I$ch danh gia I"i lai san 415 88,948,714,820 73.377,039,634Chi'>nh I$ch tY gia hOi doa; 416 641,629,549Quy dau Ill' phallri~n 417 7,100.000,000 6.160,000.000

Quy dl,J'phOng tai chlnh 418 5,950.000,000 5.010,000.000

Quy khac IhuOc vOn chu sa hCJ'u 419LQ'inhuan chll'a pMn phOi 420 47,344.433,545 10.759.475,981

NguOn vOn dau Ill' XDCB 421•... Quy hO trQ' sap x~p doanh nghi$p 422NguOn kinh phi va quy khac 430

Ngu6n kinh phi 432Ngu6n kinh phi da hlnh lhanh TSCf) 433

TONG CQNG NGUON VON 440 438.404.342.725 345.471.309.207

Bao cao ta; chfnh nay OWC oQc chung va; cac thuy~t minh kem thea 8

CONG TY cO pHAN TU' VAN THI~T K~ CANG - K'i' THUAT BI~N

.•.. BANG CAN D61 K~ ToANNgay 31 lhang 12 nam 2010

•..CHI TIEU NGOAI BANG CAN 001 K~ ToAN Thuy~tminh 31/12/2010 01/01/2010

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)

780,299,77156.601,16

TP.HCM, ngay 30 lhang 03 nam 2011

NGUY~N THI TAM TRINHGiam dOc lai chinh

NGO NGQC THU NHANKl! loan IrU'ang

Tai san lhu~ ngoaiValllJ', hang h6a nMn giCl'hO, nhan gia cOngHang h6a nhan ban hO, nhan ky gaiNO'kh6 dOi da xU> II'Ngo ••i t$ cac lo••iUSDDI,!'loan chi 51,!'nghi$p, dl,!' an

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... Baa cao tai ch/nh nay OWC oQc chung v&i cac thuy~t rninh kern thea 9

-CONG TY cO pHAN TU' VAN THI~T K~ CANG. KY THUAT BI~N

sAo cAo K~T QuA HO~TDQNG KINH DOANHNam tili ehinh k6t thue vilo ngily 31 thang 12 nam 2010

Ma Thuy~l Nam 2010 Nam 2009s6 minh VND VND

- Doanh thu ban hilng vil eung dp dieh vy 01 149.680.182.324 260.090.951.993Cae khoan giam IrCr doanh lhu 02

- Doanh thu thuAn 10 5.1 149.680.182.324 260.090.951.993Gia vOn hilng ban 11 5.2 77.233.943.341 125.909.170.492LQ'i nhu~n gQP 20 72.446.238.983 134.181.781.501- Doanh lhu hO;;ltdQng tai chlnh 21 5.3 2.986.658.620 2.352.613.681 ~. ~,0:Chi phllai chlnh 22 5.4 535.665.976 86.852.357 .---CO,\

Trong d6: chi phi fai vay 23 370.359.274 './ ;:- Chi phi ban hang 24 ":Chi phi quan Iy doanh nghi

-CONG TY cO pHAN TU' VAN THII:T KI: CANG .. KY THUAT BII:N- sAo cAo LU'U CHUYEN TIEN T~Nam tai chinh kllt thuc vao ngay 31 thang 12 nam 2010

Ma Nam 2010 Nam 2009so VND VND

LU'U CHUYI:N TIIONTlY HO~T £lQNG KINH DOANH

LQ'i nhu~n t'll'ac thull 01 61.655.746.100 117.618.278.572DiflU chlnh cho cac khot'"Kh~lUhao tai san co dinh 02 7.184.207.296 4.836.373.979(Lai)1I6 til' ho"t dOng dilu tll' 05 (2.590.567.611 ) (2.258.429.334)Chi phllai vay 06 370.359274L9'i nhu~n KD trll'&c nh{mg thay dol von lU'u d9ng 08 66.619.745.059 120.196.223.217(Tang)/giam cac khoan phai thu 09 (9.781.934.988) 2.295.480.145(Tang)!giam hang ton kho 10 (12.503.361.957) 4.941.102.268 ~'f'., ~•.,~Tang! (giam) cac khoan phai tra 11 45.476.806 (15.304.193.912) "-::'. 1',.(Tang)! giam chi phi tra trll'ac 12 (407.048.198) 161.553.770

.~.'Ti~n lai vay da tra 13 (370359.274) -Thue thu nhap doanh nghi$p da nOp

..14 (1.789.376.560) (564.600.667)

Ti~n thu khac til' ho"t dOng kinh doanh 15 260.237.000Ti~n chi khac til' ho"t dOng kinh doanh 16 (37.363.312.643) (23.100.668.392)Lll'u chuylln ti~n thu~n til' ho"t dQng kinh doanh 20 4.710.065.245 88.624.896.429

LU'U CHUYION TIION Tlr HO~ T £lQNG £lAu TU'

- Ti~n chi mua s

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CONG TY cO pHAN TU' VAN THIt:T Kt: CANG - KY THUAT BIt:N

THUYET MINH sAo cAo TAl CHiNH .Cho nam tai chlnh k~t thuc vao ngay 31thang 12 nam 2010

Bang thuy~t minh nay la mOt bO pMn khOng thl! tach rai dl1

-CONG TY cO pHAN TU' VAN THI~T K~ CANG - KY THUAT BI~NTHUY~T MINH sAo cAo TAl cHiNH .Cho nam tai chlnh ket thuc VaGngay 31 thang 12 nam 2010

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3.1

3.2

3.3

3.4

cAc cHiNH SACH K~ ToAN CHO YEU

Quy woe ke toan chung

Bao cao tai chlnh dU'O'Clap tr~n cO' sa gia goc va cac chlnh sach ke toan dU'O'cap d~ng nhat quanva phu hoopvoi cac chlnh sach ke toan cua nam trU'oc, trll' trU'ong hOOpdU'O'ctrlnh bay t

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-

CONG TY cO pHAN TV' VAN THltT Kt CANG - KY THUAT BltNTHUY~T MINH sAo cAo TAl cHiNH .Cho n1lm tai chlnh ket thuc vao ngay 31 thang 12 n1lm 2010

3.6 TIli san c6 djnh hfru hinh

TIli san c6 dinh dlJ'Q'Cthe hl$n theo nguy~n gia tn» di gia tri hao man lOy ke.

Nguy~n gia cua mOttai san co djnh bao gem gia mua va cac khoan chi phi li~n quan trl,J'ctiep denvi$c dlJ'a tai san do vao sU>dung. NhCrng chi phi mua sam, nang cap va doi mai tai san co dinhdlJ'Q'cchuyen h6a thanh tai san co dinh, nhCrng chi phi bao trl va su>achCra dlJ'Q'cghi vao chi phl cuan1lm hi$n hanh.

Khi ban hay thanh Iy tai san, nguy~n gia va gia trj hao man lOy ke cua tai san dlJ'Q'cx6a so trong cacMo cao tai chinh va bat ky cac khoan 11Ii16nao phat sinh do vi$c thanh Iy deu dlJ'Q'ch"ch toan vaobao cao ket qua ho"t dOng kinh doanh.

Khau hao tai san c6 dinh hCru hlnh dlJ'Q'ctlnh theo phlJ'O'ng phap khau hao dlJ'ang thang theo thaigian hCru Ich lJ'ac tlnh cua cac tai san nhlJ' sau :

3.7

Nha cu>a,v;tlt kien trucMay m6c thiet biPhlJ'O'ngti$n v;tln talThiet bi truyen danThiet bl dung Cu quan Iy

TIli san c6 djnh vO hinh

15 - 30 n1lm3 - 8 n1lm

3 - 10 n1lm6 - 8 n1lm3 - 5 n1lm

..'

TIli san co dinh vO hlnh dlJ'Q'cphan anh theo nguy~n gia va gia tri hao man luy ke.

Quy{;n su dl,mg GatNguy~n gia ban dilu cua Quyen su>dung dat dlJ'Q'cghi nh;tln theo gia g6c bao gem chi phi mua vacac chi phi phat sinh trl,J'c tiep de c6 dlJ'Q'cquyen su>dung dat. Quyen su>dung dat dlJ'Q'ccap chothai h"n khOng xac dinh, do d6 khOng trich khau hao.

COng ty c6 quyen su>dung dat cac di$n tlch datt"i cac dia diem sau :

-D-i~-n-tl-c-h-.-_... flla diem" -- ...---- ....---

412,70m2-------s6 328 dlf&ng NguyenTroiigtuyen.-Q~ntan 8Jnh~"thanh phO He Chi Minh

76.486:00 m2-----.-.-thU>a 65~.bilndbS6-5;T'x~ PhlJ'ac Hoa;- huy$n fin-thanh,

..i~!z..qm2 .. ._~~~8~~t~~~~Phif~~g 13, Qu~n_:?c!t1.~_p~6H6CiiTMiii-h-Trong n1lm 2009, gia trj quyen su>dung dat cua cac di$n tlch t,,1cac dia diem tr~n dlJ'Q'Cdanh gia 1,,1va ghi nh;tln trong Bao cao tal chlnh theo gia tri dlJ'Q'c tham dinh bai COng ty TNHH tham dinh giaflat Vi$t, theo chCl'ng thlJ' thilm dinh gia so 02171209/KHDN ngay 26thang 12 n1lm 2009.

Trong n1lm 2010, gia tri quyen su>dung dilt cua cac di$n tlch t"i cac dia diem tr~n dlJ'Q'cdanh gia I"iva ghi nh;tln trong Bao cao tai chlnh theo gia tri dlJ'Q'cthilm dinh bai COng ty TNHH thilm dinh giaflat Vi$t, theo chCl'ng thlJ' thilm dinh gia so 03691/2010NLAND-HCM ngay 20 thang 12 n1lm 2010.

Phlln m{;m vi tlnh

Philn mem vi tlnh dlJ'Q'cghi nh;tln nhlJ' tal san co dinh vO hlnh, dlJ'Q'c khau hao theo phlJ'O'ng phapdlJ'ang thang trong thai gian tCl'3 den 6 n1lm.

14

.. •...~'.."

I,;

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-

-

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-

CONG TY cO pHAN TU' VAN THlt:T Kt: CANG - K"i' THUAT Blt:NTHUY~T MINH sAo cAo TAl cHiNH .Cho n~m t~i chlnh ket thuc vao ngay 31 thang 12 n~m 2010

3.8 Xiiy d\l'ng co ban d& dang

Chi phi x~y dl,l'ng CCYban da dang la chi phi xtly dl,l'ng cac cOng trlnh chU'a hoan thanh va khOngtrlch khau hao trong suot giai dO;;lndau tU' xtly dl,l'ng da dang.

3.9 Dau to' vao cOng ty con, cOng ty Iii," ket va cOng ty lien doanh

Cac khoan dau tU' vao cOng ty can dU'O'cghi nhan khi COng ty n~m quyen kiem soat tren phU'cyngdien tai chlnh cOng nhU' chlnh sach hOat dong, thU'cmg dU'O'Cthe hien thOng qua viec n~m gili' tren50% quyen bieu quyet doi vai cOng ty nay.

Cac khoan dau tU' vao cOng ty lien ket dU'O'cghi nh~n khi COng ty c6 anh hU'ang dang ke nhU'ngkhOng phai kiem soat, thU'ang dU'O'cthe hi$n thOng qua vi$c n~m gili' tll' 20% den 50% quyen bieuquyet doi vai cOng ty d6.

Cac khoan dau tU' vao cOng ty lien doanh dU'O'cghi nh~n khi c6 thOa thu~n bilng hcyp dong cua haihay nhieu ben de cling thl,l'c hien hoat dong kinh te, ma hoat dong nay dU'O'cdong kiem soat bai cacben g6p von lien doanh.

Trong bao cao tai chlnh rieng cua COng ty, cac khoan dau tU' vao cac cOng ty con dU'O'cthe hientheo gia goc trll' di khoan 10 do ton that.

3.10 Chi phi phai tra

Chi phi phai tra bao gam gia trj cac khoan chi phi d~ dU'O'c t1nh vao chi phi hoat dong kinh doanhtrang n~m tai chlnh, nhU'ng chU'a dU'O'c thl,l'c chi vao thai diem ket thuc n~m tai chlnh. Khi cac chiphi d6 phat sinh thl,l'c te, neu c6 chenh I$ch vai so d~ trlch, ke toan tien hanh ghi bo sung ho~c ghigiam chi phi tU'cyngll'ng vai phan cMnh lech.

3.11 V6n chO sa hfruv6n d~u tll' cua chu sa huuVon ClautU' cua chu sa hli'u la von g6p cua cac co dOng dU'O'cghi nh~n theo menh gia.Th(mg dll' v6n c6 ph~n

Thang dU' von co phan dU'O'cghi nhan khi phat sinh chenh lech t~ng/(giam) do phat hanh co phieucao/(thap) hcyn menh gia va chenh I$ch t~ng/(giam) so vai gia mua lai khi tai phat Mnh co phieuquy.

3.12 Doanh thu

Doanh thu cung c~p dich V(I

Doanh thu cung cap djch VII ClU'O'cghi nh~n dl,l'a tren phan cOng viec d~ hoan tMnh trong ky vadU'O'ckMch Mng xac nhM vao bien ban nghiem thu. COng ty phat Mnh h6a dcyn ban hang c~n Clrvao bien ban nghiem thu tll'ng phan tren C

CONG TY cO pHAN TV' VAN THIIOT KIOCANG - KY THUAT BIIONTHUYET MINH sAo cAo TAl CHiNH .Cho nam lai chfnh kill thuc vao ngay 31 lhang 12 nam 2010

-

-

3.13 Thuil

Thue thu nhaP doanh nghi~p

Chi phllhuil thu nh

CONG TY cO pHAN TV' VAN THI~T K~ CANG - KY THUAT 81~N- THUY~T MINH sAo cAo TAl CHiNHCho nam tai ehlnh kllt thue vao ngay 31 thang 12 nam 2010-

4.4 Tra tnl'ae eho nglJ'ai ban31/12/2010 01/01/2010

- VND VNDTra trude eho ngudi b

-CONG TY cO pHAN TV' VAN THIt:T Kt: CANG - KY THUAT BIt:NTHUY~T MINH sAo cAo TAl cHiNH .Cho nam tai chlnh k~llhuc vao ngay 31 lhang 12 nam 2010

4.9 Chi phi Ira tnl'cYc dili h~n

31/12/2010 01/01/2010VND VND

Chi phi slfa chO'a van phong 1.021.807.289 408.638.200Chi phi slfa chO'a may moe thi~l bj 139.518.600 68.213.295

1.161.325.889 476.851.495

4.10 Tlnh hlnh tang glam tili san cO djnh hfru hinh

Nha eu'a, May moe PhU'O'ngti$n COng -'-:::-"

val kien lrue thiel bj van tai')

..-VND VND VND VND

~.',

Nguyen giil'.,•

ViJOngay 01/0112010 14.784.446.198 16.77 4.282955 31.558.729.153,

Tang trong nam 35.804.980523 3.173.536.448 550.945.454 39.529.462.425

Giam do lhanh Iy (484.300.525) (484300.525)

Giam do ehuyen gop v6n (11.596.941.784) ___ (824.145.381) (12.421.087.165)

Vao ngay 31/12/2010 35.804.98o.s23 5.876.740.337 16.501.083.028 58.182.803.888

GI3 trj hao mon lUy keVao ngay 01/01/2010 4.752.764.519 3.876.782.009 8.629.546.528

Kh~u hao lrang nam 597.914.378 3.468.478.326 1.963.297.146 6.029.689.850

Giam do thanh Iy (401.299.922) (401.299.922)

Giam do ehuyen g6p v6n (3.985.218.754) (534.530.563t (4.519.749.317)Vao ngay 31/12/2010 597.914.378 3.834.724.169 5.305.548.592 9.738,187.139.._--------_._-_._-

- Giil trj con /i';Vao ngay 01/0112010 10.031.681.679 12.897.500.946 22.929.182.625Vao ngay 31/1212010 35.207.066.145 2.042.016.168 11.195.534.436 48.444.616.749

-

18

-GONG TY GO pHAN TU' VAN THIt=T Kt=GANG - KY THUAT SIt=N

THUYET MINH sAo cAo TAl CHiNHGha nam lai chlnh k~t thuc vaa ngay 31 thang 12 nam 2010

4.11 Tinh hinh lang giam lai san cO erinh va hinh

Quy~n SLr dung erat Phan m~m GOngmay t1nh

VND VND VND

Nguyen gitlVaa ngay 01/0112010 84.006.141.734 4.775.391.694 88.781.533.428

Tang lrang nam 15.571.675.186 300.528.850 15.872.204.036

Vaa ngay 31/12/2010 99.577.816.920 5.075.920.544 104.653.737.464-

Gla trj hao mon lOy keVaa ngay 01/01/2010 1.596.338.761 1.596.338.761

Khau hao trang nam 878.770.417. ,

878.770.417 .,Vaa ngay 31/12/2010 2.475.109.178 2.475.109.178 !~

Gla trj con IfllVaa ngay 01101/2010 84.006.141.734 3.179.052.933 87.185.194667

Vaa ngay 31/12/2010 99.577.816.920 2.600.811.366 102.178.628.286

Trang nam 2009 va nam 2010, nguyen gia qur~n SLr dung eral lang Ian 1lJ'0'1la 73.377.039.634 VNDva 15.571.675.186 VND da danh gla 1.,1quyen SLr dung dal nhlJ' dlJ'O'c lrlnh bay t.,1 muc 3.7 cuaThuy~l minh baa caa lai chlnh.

-

4.12 Chi phi xay d\l'ng cO' ban d& dang

Nha A 2 TrlJ'cmg 80'n, phlJ'cmg 2, qu

CONG TY cO pHAN TLYVAN THI~T K~ CANG - KY THU,A,T BI~N

THUYET MINH sAo cAo TAl CHiNHCho nilm tai ehlnh ket thue vao ngay 31 thang 12 nilm 2010

4.13 Dau tU' dai h~n

£)ilU tV' vao eOng ty con£)~u tV' vao eOng ty Ii~n ket, li~n doanh£)~u tV' dai h,ln khae

Cae khoan dtw tv vao eong ty con

31/12/2010VND

96.700.649.7846.469.707.00017.034.950.000

120,205.306.784

01/01/2010VND

12.902.132.03416.945.707.0002.385.000.00032.232.839.034

Ty I(! nam giCl'(%)Cuoi nilm £)~u nilm

Gill tri khoan d~u tV' (VND)31/12/2010 01/01/2010

-

COng ty CP TV' vf!n £)f!u tV' 70% 70% 888.292.000 888.292.000PhV'oe ChanhCOng ty TNHH £)ia ky thuat & 87,88% 85% 8 700.000.000 7.850.000.000Giao thOng Anh VOCOng ty TNHH ThV'O'ng ma; & 70% 70% 1.400.000.000 1.400.000.000DV Tin hoc X.C.O.MCOng ty TNHH TV' v~n Truyen 51% 51% 255.000.000 30.000.000thOng Toan Cf!u

COng ty TNHH COng ehlnh AC70% 70% 350.000.000 350.000.000

74,29% 70% 14.196.941.784 2.383840.034COng ty TNHH £)ia HaiCOng ty TNHH £)~u tV' Nhan 52,2% 70.910.416.000Phue £)lie

96.700.649.784 12.902.132.034

Cae khoan dtw tv vao eong ty fiim doanh, fiim ket

Tj I(! nam giCl'(%)Cuoi nilm £)~u nilm

Gill tri khoan d~u tV' (VND)31/12/2010 01/01/2010

COng ty tV' vf!n XD Cang -£)V'6'ng ThuyCOng ty TNHH d~u tV' NhanPhUe £)lieCOng ty CP My dl)'ng Tien Giang 30.89%

21%

20%

3.445.707.000

3.024.000.000

3.445.707.000

13.500.000.000 ~J"' .i rRk

Cae khoan dtw tv da; hfln khae

So 1V'Q'ngco M(!nh giaphieu

6.469.707.000 16.945.707.000

Gia tri khoan d~u tV' (VND)31/12/2010 01/01/2010

COng ty CP tiep nhan va philnphoi dng Cai M~p Thi Va;COng ty d~u tV' y te Sai GOn YKhoaCOng ty TNHH COng ehlnh ACCOng ty CP kiem dinh XD SaiGOn

1,092,200

25.000.000 25.000,000

10.000VND 10922,000,000 2,360,000.000

1,800,000,0004,287,950,000

17.034.950,000 2.385,000.000

20

-CONG TY cO pHAN TU' VAN THI~T K~ CANG - KY THUAT BI~N

THUYETMINH sAo cAo TAl cHiNHCho nilm tai chlnh k~t thUc vao ngay 31 thang 12 nilm 2010

4.14 Phai tra ngU'c.i ban va ngU'c.i mua tra tilln trU'oc

- 31/12/2010 01/01/2010VND VNDPMi tra nglJ'ai ban 46.352.142.231 1.986.537.800- NglJ'ai mua tra tmoc 59.475.013.475 66.191.581.914105.827.155.706 68.178.119.714

- Vao ngay 31 thang 12 nilm 2010, s6 dlJ' phai tra nglJ'a; ban chu y~u la tra cho COng ty CP El;;li 19Li~n hi$p V

-CONG TY cO pHAN TU' VAN THII:T KI: CANG - KY THUAT BII:NTHUYET MINH sAo cAo TAl cHiNH .Cho nam lai chinh kel thuc vao ngay 31 lhang 12 nam 2010

r*) Khoan lhu nMp nay Cong ty se pMn bo vao lhu nMp khac lrang thO'i gian 5 nam (hi nam 2011den nam 2015).

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4.18

4.19

Quy khen thuoong, phuc Ic;>'i

So dll' dau kyT

I I I I I I I I I rCONG TY cO pHAN TV' VAN THI~T K~ CANG - KY THUAT BI~NTHUY~T MINH sAo cAo TAl CHiNH .Cha nam tai ehlnh k~t thue vaa ngay 31 thang 12 nam 2010

4.20 V&n ehti sit hfru (ti~p then) - Bang bi~n 11

-

-

CONG TY cO pHAN TlJ VAN THltOT KtOCANG - KY THUAT BltON

THUYET MINH sAo cAo TAl CHiNH .Cha nAm tai chlnh ket thuc vaa ngay 31 thang 12 nAm 2010

Naill 2009 va nalll 2010 chenh I~ch danh gia I~i tai san tang la 73.377.039.634 VND va15.571.675.186 VND do danh gia I~i gia trj tai san c6 djnh vo hinh -Quyen sir dung ddt, nhu da dUQ"ctrinh bay t~i lIluC 3.7 va IIl\lC 4.11 Iren day.

Cac giaa d;ch va von v&i cac chil sO-hiPu va phfln phoi co tli'C

-

--

v6n dAu tU' clla chll sa hO'uV6n gOp dAu nAmV6n gOp tang trang nAmv6n gOp cu6i nam

Chia c6 t(Pc trang nam

Co phieu

s6 IU'c;mgc6 phieu dU'O'cphep phat hanhc6 phieu phO thOngCO phieu U'u dai

s6 IU'O'ngcO phieu dA phat hanh trang nam- CO phieu phO thOng

CO phieu U'u dAis6 IU'O'ngcO phieu dang IU'u hanh

CO phieu phO thOngCO phieu U'u dai

Nam 2010VND

99.298.300.000

99.298.300.000

Nam 2010

992.983535.000457.983

990.440535.000455.440

Nam 2009VND

51.000.000.00048.298.300.00099.298.300.000

14894.745.000

NAm 2009

992.983535.000457.983482.98325.000

457.983992.983535.000457.983

\

I

5.1 Daanh thu ban hang va cung cap djch vI!

Nam 2010 Nam 2009- VND VNDDaanh thu cung cap djch VII 149.680.182.324 260.090.951.993- Trll' : Cac khaan giam trll' daanh thuDaanh thu thuan 149.680.182.324 260.090.951.993

5.2 Gia vOn cung cap djch vI!

Nam 2010 Nam 2009VND VND

Gia v6n cun9 cap dich VII 77.233.943.341 125.909.170.49277.233.943.341 125.909.170.492

5.

s6 IU'O'ngcO phieu dang IU'u hanh It han s6 IU'O'ngcO phieu phat hanh 103 2.543 c6 phieu do COng tythu hOi l

-CONG TY cO pHAN TV' VAN THI~T K~ CANG • KY THU,A,T BI~N

THUYET MINH sAo cAo TAl CHiNHCho nam tai chinh ket thuc vao ngay 31thtlng 12 nam 2010

5.3 Doanh thu ho~t dQng tai chinh

Nam 2010 Nam 2009VND VND

- Lai tien gu-i, tien cho vay 1.535448.823 2.337.709.681Lai cMnh I$ch ty gia da th\l'c hi$n 905429.126 14.904.000Co hic nMn dLY(Ycdo dau tLYtai chlnh 544.661.550Doanh thu hO

CONG TY cO pHAN TU' VAN THIt:T Kt: CANG - KY THU,A,T BIt:N

THUY~T MINH sAo cAo TAl cHiNHCho nam tai chlnh k~t lhuc vao ngay 31 lhang 12 nam 2010

5.8 Chi phi lhu~ lhu nh~p doanh nghi~p hi~n hanh

Thu~ lhu nMP doanh nghi(lp phai nOp lrang ky dll'Q'c ll'6'c tlnh nhll' sau:

-

T6ng lQ'inhu~n k~ loan Irll'6'c lhu~Cac khoan di~u chinh lang. giam lQ'inhu~n k~loan d~ xac dinh lQ'inhu~n chiu lhu~ lhu nMPdoanh nghi(lp:

Cac khoan di{,u chlnh tangCae khoan di{,u ehlnh giam: c6 tire

T6ng lhu nh~p chiu lhu~Thu~ sual lhu~ lhu nh~p doanh nghi(lpThue thu nh~p doanh nghl~p dl,J'tlnh phil! nqpThu~ TN DN dll'Q'c giam 30% theo IhOng Ill' S603/2008m -BTCChi phi lhu~ lhu nh~p doanh nghi~p hi~n hanh

NAm 2010VND

61.655.746.100

(544.661.550)61.111.084.550

25%15.277.771.138

15.277.771.138

NAm 2009VND

117.618.278.572

117.618.278.57225%x50%

14.702.284.822

(4.410.685.447)10.291.599.375

-

COng ly dll'Q'c hll'&ng ll'u dai v~ lhu~ thu nh~p doanh nghi(lp theo qui dinh l

-CONG TY cO pHAN TU' VAN THltT Kt CANG - KY THUAT BltN

THUY~T MINH sAo cAo TAl CHiNHCho nilm lai chlnh k~l lhuc vao ngay 31 lhang 12 nilm 2010

Trong nilm tal chlnh cac nghi$p vv chu y~u cua COng ly v&i cac Mn c6 lil!n quan nhLYsau:

- Bl!n lil!n quan NOi dung nghi$p vv s6 tilmVND------,----,------------- .._._----Cly TNHH Elia Hai Cho vay v6n kinh doanh 480.000.000- G6p v6n 11.813.101.750

Tra trLY&cngLYoiban 4.311.660.000Mua hang h6a, dich vv 4.403.084.000

Cty TNHH Elia ky lhu;'!l va GT Anh va Cho vay v6n kinh doanh 491.000.000G6p v6n 850.000.000Tra IrLY&cngLYoi ban 17.449.950.996- Mua hang h6a, dich vv 20.240.982.500

Cly TNHH TM&DV tin hQc Xcom Mua hang h6a, dich vv 5697.275.464- -_._.__ .•.•. :~Cho vay v6n kinh doanh

-a,Cly TNHH COng chlnh AC 2.994.122.250 y'

Elilu ILYdai h",n 1800.000.000 ~,IMua hang h6a, dich vv 1.796.019.750 -../

- Cly TNHH TLYviln TT Toan cilu GOp v6n 225.000.000Tra lm&c ngLY&iban 592.633.000Mua hang h6a, djch vv 494.418.000

Cly TNHH Elilu ILYNhiln Phuc Ellfc G6p v6n 57.410.416.000

-

~

~.~INf '

,lo

'9

-

- 27

-CONG TY cO pHAN TU' VAN THIt:T Kt: CANG - KY THUAT BIt:NTHUYET MINH sAo cAo TAl CHiNH .Cho n3m tal chlnh klit lhUc vao ngay 31 lhang 12 n3m 2010

Vao ngay klit thuc nam tai chlnh, sO dll' cac khoan phal thu, phal Ira cua COng ly val cac b~n cO li~nquan nhll' sau:

B~n II~n quan N