cong ty co phan cong trinh hang khong (thanh 1...
TRANSCRIPT
CONG TY CO PHAN CONG TRiNH HANG KHONG(Thanh 1 p tai ni •e Cong ilea X5 hei Chit nghia Viet Nam)
BAO CAO TAI CHiNH HOP NHAT HA BOX KIEM TORN
Cho niim tai chinh ktt fink ngay 31 thing 12 &Am 2011
iirrtrui-PiKa-"
Ha Ni,i thing 03 Barn 2012
CONG TY CO PHAN CONG TR1NH HANG KHONGS6. 200/8 Nguy6n San - Gia Lam - Ha N6i
MIJC LUC
NOI DUNG
TRANG
8
1
2 — 3
4 — 5
6
7
— 21
BAO CAO CUA BAN GIAM DOC
BAO CAO KIEM TOAN
BANG CAN DOI Kt TOAN HOP NHAT
BAO CAO KET QUA HOAT DONG KINH DOANH HOP NHAT
BAO CAO LUU CHUYEN TIEN Te HOP NHAT
THUYET MINH BAO CAO TAI CHINH HOP NHAT
Ban Giam doe xac nhan rang COng ty da tuan thti cac yeu cau neu tren trong viec lap bdo cao tai chinh hop nhat.
dai dien cho Ban Giam dac,
Ha Ne)i, ngay 10 Mang 03 nam 2012
1
CONG TY CO PHAN CONG TRIM HANG KHONGS6 200/8 Nguyen San - Gia Lam - HA Nei
RAO CAO CUA BAN GIAM DOC
Ban Giam dec COng ty Co phAn COng trinh Hang kh6ng (goi tat la "COng ty") de trinh bdo cat) nay ding vai bat) caotai chinh hop nhat da dugc kiern toan cua COng ty cho nam tai chinh ket thnc ngay 31/12/2011.
HOI DONG QUAN TRI VA BAN GIAM DOC
Cdc thanh vien Wei deng Quan tri va Ban Giam (16c da dieu hanh COng ty trong 'tam va den ngdy lap bao cao naygem:
Oi dtmg Quail triOng Nguyen DLit KhanhOng Nguyen Mu TuatOng Hoang Ngoc ThaiOng Nguyen Van DanhOng Vu LongOng Hoang Hai
Ban Giant denOng V6 LongOng Hoang HaiOng Duong Manh HUngOng Phan Van MinhOng Nguyen Van The
ChIrc vuChu tich HDQTUy vien HDQTUy vien HDQTUy vien HDQTUy vien HDQTUy via HDQT
Giam decGiam decPhO Giant deePhO Giam decPhO Giam dee
B6 nhiem ngdy 27/10/2011Mien nhiem ngay 27/10/2011
B6 nhiem ngay 27/10/2011Mien nhiem ngay 27/10/2011
B6 nhiem ngay 08/12/2011B6 nhiem ngay 08/12/2011
TRACH NHIEM CUA BAN GIAM DOC
Ban Giam dec COng ty cO trach nhiem lap bat) cao tai chinh hop nhat hang nam phan drill met cach trung thut vahop ly tinh hinh tai chinh ctIng nhtr ket qua hog deng kinh doanh va tinh hinh luu chuyen tien to cua COng ty trongnam. Trong viec lap cac bao cao tai chinh hop nhat nay, Ban Giam dec &roc yéu cau phai:
Lua chon cac chinh sach 1(6 toan thich hop va ap dung cac chinh sach dO met each nhat quan;
Dua ra cac xet doan va uac tinh met cach hop 15 7 va than trong;
Neu re cac nguyen tat 1(6 toan thich hop cO dirge than dila hay kh6ng, co nhang ap dung sai Lech trong yeti can&roc cOng be va gidi thich trong bao cao tai chinh hop nhat hay kheng;
Lap bao cao tai chinh hop nhat tren ca sa hog (tang lien tuc tru tru.ang hop kheng the cho rang COng ty se tieptuc hog deng kinh doanh; va
Thiet 1(6 va thkrc hien he thong kiem soar not be met each huu hieu cho muc dich lap va trinh bay bdo cao taichinh hop ly nham han the rui ro va gian tan.
Ban Giam clec Cong ty chiu trach nhiem dam bdo rang se 1(6 toan duvc ghi chap met each phn hop d6 phan anh metcach hop 1)"/ tinh hinh tai chinh ctia COng ty a bat 14 died diem nao va dam N.° rang bao cao tai chinh hop nhat tanthb cac Chuan mut Ke toan Viet Nam, Che de ke toan doanh nghiep va cac quy dinh phdp 1S, cO lien quan. BanGiam doe cilng chiu trach nhiem dam bao an toan cho tai sari cna COng ty va thut hien cac bin phap thich hop dengan chan va pi-1dt hien cac hanh vi gian Ian va sai pham khac.
yarnel
sa: 09 3 /VACO/BCKT.NV2
BAO CAO KIEM TOAN
Kinh Cac co drang, HOi citing Quan tri va Ban Clam d6cGing ty Co phan Cong tenth Hang Idging
Chang toi da tien hanh kiem town bang can d6i ke toan hop nhat tai ngay 31/12/2011 cung vo'i bat) cao ket qua hoatdOng kinh doanh hop nhat, ban cat) luu chuyen tien to hop nhat cho nam tai chit-1h két thac ding ngay va thuyet minhbão cao tai chinh hop nhat kern theo duoc lap ngay 10/03/2012 dm COng ty Co phan COng trinh Hang khOng (goi tatla "COng ty") tir trang 04 den trang 21. Cdc bao cao tai chinh hop nhat kern theo khOng nhan phan anh tinh hinh taichinh, ket qua hoat Ong kinh doanh va tinh hinh lau chuyen tien to theo cac nguyen the va thOng le ke toan duocchap nhan chung tai cac mak khac ngoai Viet Nam.
Trach nhiem ctia Ban Clam dew va Klein twin vien
Nhu da trinh bay trong bao cao caa Ban Giam d6c tai trang 1, Ban Giam d6c COng ty co track nhiem lap cac bao caotai chinh hop nhat. Trach nhiem caa chung toi la dim ra 5/ kien ve cac bdo cao tai chinh hop nhat nay daa tren ketqua oh cuac kiem town.
Bao cao nam 2009 dm COng ty duoc kiem toan bOi cong ty kiem town khac, bao cat) caa kiem town vien de ngay22/06/2011 voi y kien chap nhan town phan.
Co' so. caa v kien
Ngoai tra han the trong pham vi kiem toan dadi day, chung toi da thac hien cOng viec kiem toan theo cac Chuanmuc K,iem toan Viet Nam. Cac Chan muc nay yeu cat chung toi phai lap ke hoach va thac hien cong viec kiemtoan de dat duoc su' dam bao hop 15/ rang cac bao cao tai chinh hop nhat khOng co cac sai sot trong yeu. COng vieckiem town bao gOm viec kiemyra, tren co so' chon matt, cac bang chung xac minh cho cac so lieu va cac thuyet minhtren bao cao tai chinh hop nhat. Chang toi ding dOng thOi tien hanh danh gia cac nguyen tac ke toan duoc dp clangva nhirng tak tinh quan trong caa Ban Giam dOc ding nInt danh gia ve viec trinh bay cac thOng tin tren bao cao taichinh hop nhat. Chang toi tin arâng rang cong viec kiem toan da cung cap nhang co so' hop 15/ cho 5/ kien caa chungtoi.
Han che'. trong pham vi kiem town
COng ty da thac hien cac thu tuc d6i chieu xac nhan s6 du' phai thu khach hang, khach hang ang truck, phdi thukhac, phai tra khac tai ngay 31/12/2011, tuy nhien COng ty chua nhan duoc day da cac thu xac nhan. Cac atekiem town thay the da duck time hien nhang chung toi kh6ng thu thap duck cac bang chung kiem town day di) vaMich hop ve tinh hien hctu, day du cua cac khodn phai thu khach hang, khdch hang ang trade, phai thu khac, phditra khdc tai ngdy 31/12/2011.
Tai thefi diem 31/12/2011, COng ty chua thtrc hien phan tich tu6i no, ban chat va dal-1h gia khd nang thu h6i caa cackhoan no phai thu khach hang, phai thu khac va tarn ang lam co. sa cho viec xa15/ cong no ton 'Jong cOng ram trichlap du phOng no phdi thu khO dOi. Chang toi khOng thu thap duoc cac bang chung kiem toan day da va thich hoplam co So de thing toi dim ray kien nhan xet ye gia tri cac khodn da phOng can phai trich lap va anh hating dmchung tO.i cac khodn mac khac duoc trinh bay tren bao cao tai chinh caa COng ty cho nam tai chinh ket thac cungngay.
COng ty clang dp dung guy the tam ang, giao khoan cho cac clOi thi cong cong trinh da ban hanh ttrcoarn 2002 (thelidem track khi chuyen dOi thanh COng ty co6 phan). Sau thOi diem chuyen dOi thanh cOng ty 6 phan cho dennay,chtra co van ban nao caa COng ty de cap den viec ke thira ,guy the nay. Chang toi khOng danh gid duoc anhlardng caa van de nay den bdo cao tai chinh cho nam tai chinh ket thac ngay 31/12/2011 caa C6ng ty.
Ilien nay, COng ty giao khodn cho cac dei thi cOng, cac nghiep vu ang tien va ghi nhan s6 phdi tra cho cac clOi &rocthat hien qua tai khoan tam Ong va phai tra phai nOp ngan han khac. Theo do, cac dOi to theo dOi cong no phai tranha cung cap, COng ty khOng ghi nhan cOng no phai tra nha cung cap tren bao cao tai chinh. Do do, chung toi kh6ngdanh gid duoc tinh day da cung nhu' nghia vu caa COng ty dOi vOi cOng no phi tra nha cung cap trong bao cao taichinh nam 2011.
CONG TY TNHH KIEM TOAN VACOTang 4, 168 Du/Ong Lang, Quan Bang Da
Ha Mil, Vi"Ot NamTel: (04) 3577 0781/Fax: (04) 3577 0787
www.vaco.com.vn ; [email protected]
2
BAO cAo KIEM TOAN (Titp theo)
Khkg thdngnhat trong mil); Icj wan
Mat so ding trinh ghi nhan doanh thu nam 2011 can c r theo bdo cdo kiam toan guy& town von Tau tu • hoan thanh(bdo cao nay IA dm chi) clauttr) ma chua co nghiem thu thanh town khOi lugng, vai gid tri khodng 518 trieu, tuangAng gia vOn IA 499 trieu. Neu ghi nhan theo Chuan muc Ke toan Viet Nam doanh thu trong nam se giant di 518trieu va gid von se giAm Id 499 trieu.
Mat so cOng trinh ghi nhan doanh thu nam 2011 nhung chua co day di) chUng tir, nhu. quyet town cOng trinh, nghiemthu thanh toan khOi luting v gi chit dau to, vgi tang giA tri IA 6,1 ty. Neu ghi nhan theo Chub muc Ke toan VietNam thi doanh thu nam 2011 se giAm di khoang 6,1 ty, gid vOn se gram di 5,8 ty, lgi nhuan truck thue se giam di260 trieu.
Mat so cOng trinh d'a dti diau kien ghi nhan doanh thu tA• nani 2010 trey va Utak nhung COng ty ghi nhan doanh thunail) 2011 vai tong doanh thu IA 2 ty', gia. vOn 1,7 ty. Neu ghi nhan theo Chuan mix Ke toan Viet Nam thi doanh thunam 2011 se gidin di khodng 2 ty, gid van se gidm di 1,7 ty, lgi nhuan hu ge thue se giant di 300 trieu.
Y kien ngoai tri•
Theo Ylcian cua chAng tOi, ngoai trir cac Anh huang vi han the trong pham vi kiam wan neu tren, bdo cdo tai chinhhop nhat kern theo da phi) anh trung thuc va hop ly, trail cac khia canh trong yeu, tinh ,hinh tai chinh COng tytai ngAy 31/12/2011 cOng nhu kat qua hoat clang kinh doanh va tinh hinh chuyen tier) to cho nam tai chinh katthOc ngAy 31/12/2011, phili hop vgi cac Chuan muc Ke toan Viet Nam, Che da Ke toan doanh nghiep va cac quydinh phdp ly c g lien quan.
2s46856
(3) . CONG TY
TRÁCH NHIN HIN H
KIN MAN
oVA
Nguyen Duc TienPhO Clain dOcChAng chi Kiem town vien so 0517/KTV
Thay m t7t va dai dien choCONIC TY TNHH KIEM TOAN VACO
Ha NO1 ngay 10 tiding 03 Wm 2012
Pham Xuan SonKiem toan vienChang chi Kiam town vien so 1450/KTV
3
CONG TY CO PHAN LONG TRINH HANG KHONG
Bao ea° tai chinh hop nhAtS6 200/8 Ngtiy3n San — Gia Lam — HA N '6i
Cho nam tai chinh kdt th6c ngAy 31/12/2011
BANG CAN DOI Kt TOAN HOP NHATTai ngay 31 trang 12 Wm 2011
MAU SO B 01 - DNDan vi: VND
STT TAI SANma
soThuykminh
31/12/2011 31/12/2010
A - TAI SAN NGAN HAN 100 101.724.804.857 122.608.795.650(100=110+130+140+150)
I- Titn va cac khoin tuong throng tin 110 5 12.068.426.629 12.630.882.419I. Ti6'n 111 7.502.683.629 12.630.882.4192. Cdc khoan tacmg throng tin 112 4.565.743.000 -
11- Cac khodn phai thu 130 20.561.775.011 27.916.986.2511. Phai thu dm khAch hang 131 6 22.270.846.944 29.535.956.3932. Tra truac cho ngtrai ban 132 - 5.148.0003. Cac khodn phai thu khac 135 7 2.273.021.459 1.964.973.5264. Da pheng cac khodn phai thu kh6 (lei 139 (3.982.093.392) (3.589.091.668)
III- Hang ton kho 140 8 38.172.630.356 51.370.588.2761. 11ang ton kho 141 38.172.630.356 51.370.588.276
IV- Tai san ngan han khac 150 30.921.972.861 30.690.338.704Thud va cac khodn khdc phai thu NU mac 154 - 8.450.965TAi san ngan han khdc 158 9 30.921.972.861 30.046.253.740
B- TAI SAN DAI HAN 200 4.992.225.342 6.024.329.372(200=220+260+269)
I- Tai san cti dinh 220 4.758.563.650 5.963.701.7621. Tai san co dinh him hinh 221 10 4.648.163.650 5.962.451.762
Nguyen gia 222 21.060.979.440 21.069.693.895- Gici tri hao man luji Ice 223 (16.412.815.790) (15.107.242.133)
2. 'Cal san co dinh v6 hinh 227 110.400.000 1.250.000- Nguyen gia 228 153.000.000 15.000.000- Gió tri hao man lup Id 229 (42.600.000) (13.750.000)
II- Tai san dai han khac 260 233.661.692 60.627.6101. Chi phi trA track dAi han 261 233.661.692 60.627.610
III- Loi thud thuong mai 269 - -
TONG CONG TAI SAN (270=100+200) 270 106.717.030.199 128.633.125.022
Cac thui4t minh tir trang 08 cl'An trang 21 la ha phan hop thanh cfla bao cao tai chinh4
Vil LongClam oleic
Ha Ne)i, ngay 10 timing 03 nam 2012
CONG TY CO PHAN CONG TRiNH HANG KHONG BR, cao tai chinh hqp nhAtSo 200/8 Nguyan Son — Gia Lam — Ha NOi
Cho nam tai chinh kat thac ngay 31/12/2011
BANG CAN DOI Kt TOAN HOP NHAT (Ti6 theo)Tai ngay 31 thang 12 nam 2011
MAU SO B 01 - DNDan vi: VND
STT NGUON VONMn
ski
Thymuirthtt
31/12/2011 31/12/2010
A- NO PHA1 TRA 300 77.102.273.283 98.121.469.405(300=310+330)
1- Ng ngiin han , 310 76.995.578.233 97.932.893.909I. Vay va ny ngan han 311 11 5.244.185.410 8.848.043.2342. Phai tra cho ngueri ban 312 1.298.167.997 851.188.3803. Ngutri mua tra tian truck 313 12 31.722.335.204 43.756.191.3244. Thué va cac khoan phai Op Nhã nual.c 314 13 2.333.794.191 2.223.344.8715. Phai tra ngued lao ciOng 315 672.244.963 773.802.3636. Chi phi phai tra 316 14 5.016.561.467 9.278.553.1237. Cac khoan phai tra, phai nOp ngAn han khac 319 15 30.595.800.024 32.130.610.0128. Quy khen thtrOng pink loi 323 112.488.977 71.160.602
11- No. dal han 330 106.695.050 188.575.496I. Dv phông trg cap mat viac lam 336 14.795.790 96.676.236
2. Doarth thu chtra thgc hin 338 91.899.260 91.899.260
B- VON CHU SO HUU 400 29.614.756.916 30.511.655.617
(400=410)I- Vein Oa sir hii •u 410 16 29.614.756.916 30.511.655.617
I. VOn (ILI to cila chit so him 411 26.527.685.865 26.527.685.865
2. Quy clau to phdt trian 417 45.612.951 -
3 Quy du phOng tai chinh 418 392.138.556 392.138.556
4. Loi nhuan sau thua chtra phdn phOi 420 2.649.319.544 3.591.831.196
C- LOI ICH CUA CO BONG THIEU SO 439 -
TONG CONG NGUON VON (440=300+400+439) 440 106.717.030.199 128.633.125.022
Ta Qtaic ThanhKe toan tru•O.ng
Ccic thuyet minh tir trang 08 den trang 21 la bo phan hop thanh cfta bcio cao tai chinh5
CONG TY CO PHAN CONG TRINH HANG KHONG
Bao cao tai chinh hop nhAtSO 200/8 Nguyen San — Gia Lam — Ha NOi
Cho nam tai chinh kOt thOc ngay 31/12/2011
BAO CAO KET QUA HOAT BONG KINH DOANH 110P NIIATCho nam tai chinh At thfic ngay 31/12/2011
MAU SO B 02 - DNDan vi: VND
NO1 DUNG Ma SO
.h, T uyetminh
Nam 2011 Nam 2010
1. Doanh thu ban hang va cung cap dich vu 01 17 95.665.709.151 117.493.990.732
Cite khoan giam triruoann tnu tnuan ye Dan nang va cung cap alcn
02
10
-
95.665.709.151 117.493.990.73217.
(10=01-02)
4. Gia von hang ban 11 18 89.818.962.807 110.462.804.342
5. Loi nhuan Op ye ban hang va cung cap dich vu 20 5.846.746.344 7.031.186.390
(20=10-11)6. Doanh thu host deing tai chinh 21 19 2.152.205.348 2.129.565.672
7. Chi phi tai chinh 22 20 1.181.632.720 1.759.812.846
Trong cla: Chi phi 161 vay 23 1.181.632.720 1.759.812.846
8. Chi phi ban hang 24 - -
9. Chi phi quail ly doanh nghiep 25 6.213.725.021 8.460.957.463
10. Loi nhuan thuAn tir host demg kinh doanh 30 603.593.951 (1.060.018.247)
{30 = 20+(21-22)-(24+25)}
11. Thu nhap khac 31 155.554.666 3.275.944.010
Chi phi khac 32 650.382.924 973.176.690
Loi nhuan Milk (40=31-32) 40 (494.828.258) 2.302.767.320
PhAn Iiii/IC5 trong cong ty lien ket, lien doanh 45 - -
Ttmg loi nhuan ke toan trt •ii.c thue (50=30+40) 50 108.765.693 1.242.749.073
16. Chi phi tittle TNDN hien hanh 51 21 137.153.719 330.490.061
17. Loi nhuan sau thud TNDN (60 =50-51) 60 (28.388.026) 912.259.012
17.1 Loi nhuan sau thuA cfia co clang thiAu so 61 - -
17.2 Loi nhuan sau thuA cfia cong ty Inc 62 (28.388.026) 912.259.012
18. Lai co' ban tren co phieu 70 22 (11) 344
VII LongGiam dee
Ha Nal, ngay 10 thang 03 nam 2012
T4 Quec ThanhKe toan trt•ii.ng
Ccic thuyAt annh it trang 08 clAn trang 21 la ba , phan hop thanh cUa bao ccio tai chinh6
CONIC TY CO PHAN CONIC TRiNH HANG KHONG
BA() cao tai chinh hop nhiitSo 200/8 Nguyen San — Gia Lam — Ha NOi
Cho nam tai chinh kO't thnc ngay 31/12/2011
BAO CAO LUU CHUYEN TIEN TE HOP NHAT(Theo phttang phcip trifc trefp)
Cho nam tai chinh ket thdc ngay 31/12/2011MAU SO B 03 - DN
Don vi: VND
Chi titu Ma so Nam 2011 Nam 2010
I. Lt •u chuytn den tir hoot Ong kinh doanh
1. Tien thu M. ban hang, cung cap dich vu N/A doanh thu khdc 1 100.556.463.840 154.107.583.6732. Tien chi tra cho ngoai cung cap hang hod va dich vu 2 (83.160.458.505) (133.537.663.316)3. Tien chi trd cho ngirgi lao clOng 3 (5.446.422.019) (6.016.686.086)4. Tien chi ad lai vay 4 (1.180.940.826) (190.184.901)5. Tien chi ndp thue thu nhap doanh nghiep 5 (350.204.789) (214.682.324)6. Tien thu khdc to hog ddng kinh doanh 6 2.508.867.979 3.159.744.1937. Tien chi khac cho hog cicing kinh doanh 7 (9.781.003.283) (14.886.422.793)
Lou chuylw tiè'n thtuln tit boat dOng kinh doanh 20 3.146.302.397 2.421.688.446
II. Luu• chuytv titn tir hoot Ong Ott tu.1. Tien chi de mua sam, xay dung TSCD va cac tai san dai han 21 (138.000.000) (110.659.818)2. Tien thu ttr thanh 1Y, nhuvng ban TSCD va cac tai san dai han 223. Tien chi cho vay, mua sam cong cu ng cda don vi khdc 23 (8.000.000.000) (3.000.000.000)4. Tien thu h6i cho vay, ban lai cong cu ng cila don vi khdc 24 8.000.000.000 11.000.000.0006. Tien thu iai cho vay, CO' tac va lgi nhuan dirgc chia 27 153.954.451 534.587.822
Lou chuyA Moil!! lithoyt dOng Au to . 30 15.954.451 8.423.928.004
III. Luu chuytn tintir hoot dt)ng tai chinhI. Tien vay ngan han, dai han nhan dirgc 33 25.890.766.156 35.469.830.6212. Tien chi trd ng geic vay 34 (29.494.623.980) (41.869.002.223)3. CO tac, lgi nhuan da tra cho chn sa hau 36 (120.854.814) (1.190.718.351)
Lou chuyA lidn thudn tit hog, d'Ong titi chink 40 (3.724.712.638) (7.589.889.953)
Luu chuytn titn thuAn trong !fan] 50 (562.455.790) 3.255.726.497
Tit'n va cac lihoan t •ung d •ung tindAu Elam 60 12.630.882.419 9.375.155.922
Anh hiking dia thay del ty gia hen dodi quy (lei ngoai to 61
Tien va cac khoán ttro'ng du • ng tin mil liji 70 12.068.426.629 12.630.882.419
Vu Long
Ta Quiic ThClam dOc
Ke toAn truVng
Ha Ndi, ngay 10 thdng 03 nam 2012
Cdc thuyet minh ter trang 08 der'', trang 21 la bd phdn hop thanh cda bdo cdo tat chinh7
CONG TY CO PHAN CONG TR1NH HANG KHONG Bao cao tai chinh hop nhAtSO 200/8 NguyAn San — Gia Lam — Ha NOi Cho nam tai chinh Wet thdc ngay 31/12/2011
THUYET MINH BAO CÄO TAI CHiNH HQP NHAT Mitt) B 09-DNCcic thuye't minh nay la bo phan hop thanh va can duvc dpc d'Ong thOi vOi bäo cao tat chinh kêm theo
1. THONG TIN KHAI QUAT
Hinh thin so' him von
COng ty Co phAn COng trinh Hang khOng (goi tat la "COng ty") duvc chuyen d6i to doanh nghiep nha nu&theo Quyet Binh so 3546/QD-BGTVT ngdy 23/09/2005. COng ty clugc SO ke hoach va Dau to thanh phO HaNOi cap Gidy chirng nhan clang ks, kinh doanh Fdn cldu so 0103011000 ngdy 01/03/2006; GiAy chting nhanBang ky doanh nghiep thay d6i Fan thin 9 ngdy 30/11/2011.
T6ng s6 nhan vién cua C6ng ty tai ngay 31/12/2011 Id 101 ngtrOi (tai ngdy 31/12/2010 Id: 112)
Ngänh nghe kinh doanh vä hog doing chinh
Mua ban, lap (tat he th6ng may tinh, san xudt phAn mem tin hoc, phan mem may tinh da dOng g6i, thietbi ngoai vi, thiet Ice web va dich vu quan ly may tinh;San xudt gia cOng cac san pham co. khi;Xuat nhap khOu vat tix, thiet bi va cac san pham co. khi, not ngoai that cong trinh, cac mat hang COng tykinh doanh;Kinh doanh bat cl(ing san;San xuk, kinh doanh vat ttr, thiet bi, vat lieu xay dung;Xay dung, quan 1Y, van hanh va kinh doanh luai dien phan ph6i tir 35 KV trO. xu6ng;Xay clung cac cOng trinh thdy Igi, cap thoat nuOc va ha tang ky thudt;Xay dung cac cOng trinh dan dung, cong nghiep;Xay dung cac cong trinh giao thOng, van tai.
COng ty con duvc holt nhAt trong bac, cao tai chinh
STT Ten COng ty con Noi thanh lap vä hoat Ty , le Ty led'eng Phan bieu
guy&1 C6ng ty TNHH MTV S6 B80, Dui:mg Bach 100% 100%
Ttr van Dau to Xay Dang, Phu.6ng 2, Quan Tandung Tan Son Binh, TP H6 Chi Minh
Hoot deng chinh
Kinh doanh bdtOng san, quyen sirdung Tat thuOc chifso hiru, chil sir dunghoac di thue
2. CO SO LAP BAO CAO TAI CHINH HOP NHAT VA KY KE TOAN
Co. so' lap bão cao tat chinh hop nhAt
Bao cao tai chinh hgp nhdt kern theo clugc trinh bay bang Ding Viet Nam (VND), theo nguyen tac gia g6cva phd hop vOi cac Chudn mtrc Ke toan Viet Nam, Che do Ke toan doanh nghiep va cac quy dinh phap lY cOlien quan.
toan
Nam tai chinh cda COng ty bat dAu td. ngay 01 thang 01 va ket thdc vdo ngdy 31 thang 12 nam &rang lich.
Hinh thfi • ke toxin ap dung
Nhat ky chung
Tuyen bo ve viec tuan thu ChuAn tnkrc Ke toan va Che de Kt Wan
Trong viec lap, va trinh bay bao cao tai chinh hgp nhdt, COng ty tuan thif cac chuAn mtrc kA toan VietNam, ché do ke toan doanh nghiAp va cac qui dinh phap ly co lien quan..
8
CONG TY CO PHAN CONG TRINH HANG KHONG BA° cao tai chinh hop nhAtSo 200/8 Nguyen San — Gia Lam — Ha Nei Cho nam tai chinh ket thUc ngay 31/12/2011
THUYtT MINH BAO CAO TAI CHINH HOP NHAT (Tiep theo) MAU B 09-DNCac thuyet minh nay la b -O pkin hop thanh va can duvec clot clang thai vai bao cao tai chinh kem theo
CO SO LAP BAO CAO TAI CHINH HQP NHAT VA KY KE TOAN (Tie') theo)
CAc ben lien quan
- Tong COng ty Hang kh8ng Viet Nam- Cdc don vi thanh vien trong Tong , COng ty Hang khOng Viet Nam- Hei dOng quart tri va Ban Giant ciOc COng ty
AP DUNG HIfONG DAN KE TOAN MO!
Ngay 6 thang 11 nam 2009, Be Tai chinh cla ban hanh ThOng tu se 210/2009/TT-BTC ("ThOng to 210")twang dan ap dung Chuan mirc bdo cao tai chinh quec to ve trinh bay bao cao tai chinh va thuyet minhthOng tin di:5'i vai cac cong cu tai chinh. Viet ap dung Th6ng so 210 se yeu cau ,.trinh bay cac thOng tinding nhu anh hu gng viec trinh bay nay dOi vai mot cac cong cu tai chinh nhat dinh trong bdo cao taichinh doanh nghiep. ThOng tu nay co hieu loc cho nam tai chinh kat auk vac) hoac sau ngay 31 thang 12nam 2011. Trong nam nay, COng ty da nghie'n ciru va phan tich anh hu gng cua ThOng to nay den cac baocao tai chinh hop nhat cfla COng ty. Ban Giarn (Mc COng ty danh gia, ThOng to nay khOng anh huang trongyeti den cac so lieu trinh bay trong ky nay va cac ky ke town truck cua COng ty.
4. TOM TAT CAC CHINH SACH KE TOAN CHU YEU
Sau day la cac chinh sach ke toan chia yeti &roc C6ng ty ap dung trong viec lap ban cao tai chinh hop nhAt:
11.6v tinh Ice town
Viec lap bdo cao tai chinh hop nhat tuan 016 theo cac Chuan moc Ka toan Viet Nam, Cite do Ke toan doanhnghiep va cac quy dinh phdp s ly co lien quan y'eu cau Ban Giam dific phai co nhang tinh va gia dinh anhhuang den so lieu bao cao ve cong no, tai san va viec trinh bay cac khoan cong no va tai san tiem tang taingay lap bao cao tai chinh hop nhat ding nhu cac so lieu No cao ,ve doanh thu va chi phi trong suOt nam taichinh (ky hoat dong). Kat qua hoat Ong kinh doanh that to co the khdc vol cac it& tinh, gia dinh dat ra.
Cu se' hop nhAt bio cao tai chinh
Bao cao tai chinh hop nhat hop nhat cac bao cao tai chinh cua COng ty va bao cao tai chinh cua cac cong tydo COng ty kiem sok (cac cong ty con) dtroc lap cho den ngay 31 thang 12 hang nam. Viec kiem sodt naydat duoc khi COng ty co Mad nang kiem soar cac chinh skit tai chinh va hoat Ong ctia cac cong ty nhan dauto nham thu disoc loi ich td hoat dOng cua cac cong ty nay.
Ket qua hoat dong kinh doanh cua cac cong ty con dooc mua lai hoac ban di trong nam &roc trinh bay trongbdo cao ket qua hoat Ong kinh doanh hop nhat td ngay mua hoac cho den ngay ban khodn dau tu a cong tycon do.
Trong Outing hop can thiet, bdo cao tai chinh cOa cac cong ty con duoc dieu chinh de cac chinh sach ke toanduoc ap dung tai COng ty va cac cong ty con khdc la giOng nhau.
Tat ca cac nghiep vu va s6 du giira cac cong ty &roc hop nhat trong bdo cao tai chinh duoc loci b6 khi hopnhat bdo cat) tai chinh.
Loi ich cua co dOng thieu ,s6 trong tai san thuan cong ty con hop nhat dtroc xac dinh la met chi tieuHag bit tach khOi phan von chu sa huu cua co dOng dia cong ty me. Lgi ich cOa c6 dong thieu so bao gOmgia tri cac loi ich cua co dOng thieu so tai ngay hop nhat kinh doanh ban dau va phan loi ich cua co dOngthieu so trong so bien ding caa tong vOn chu se( huu ké tO ngay hop nhat kinh doanh. Cac khoan 1'6 twangOng vol phan vOn cua co dOng thieu so vuot qua phan vOn cua ho trong , tong vOn ch6 ser hint cong tycon &roc tinh giam vac, phan ich dia Cling ty trir khi co dong thieu s6 co nghia vu rang buec va co kha.nang NI dap khoan 18 do.
9
CONG TY CO PHAN CONG TRINH HANG KHONG Bao car) tai chinh holt nhats6 200/8 Nguyen Son — Gia Lam — Ha Nei Cho nam tai chinh ket thac ngay 31/12/2011
TIIIJYtT MINH BAO CAO TAI CHINH HOP NHAT (Ti'ep theo) MAU B 09-DNCcic dty& minh nay la ba phan hop thanh va can chew doc ciâng thai voi bao cao tai chinh kern theo
4. TOM TAT CAC CHINH SACH Kt TOAN CHU YEU (Tit') theo)
Tin N/A cac khoan tuong duong
Tien va cac khoan tuong cluang tien bao gam tien mat tai quy, cac khoan tien gui khOng kY han, cac khoand'au ngdn co kha nang thanh khoan cao, de clang chuyen dOi thanh tien va. it ro lien quan den viecbien clang gid tri.
BEIM thu va du. Wing no' kh6 del
Cac khoan phai thu dirge ghi nhan theo gia tri ghi s6 cua khoan phai thu khach hang va phai thu khac dingdu phOng phai thu khO dOi. Du phOng phai thu khO doi dugc trich 15p cho nhang khoan phai thu cid qua hanthanh toan tit sau thang trer len, hodc cac khoan thu ma nguai ng khO co kha nAng thanh toan do bi thanh ly,pita san hay cac khO khan Wang ttr.
Hang ton kho
Hang tan kho dugc xac dinh tren co sa gia thap han gida gia pec va gia tri thuan cO the thgc hien dugc. GiagOc hang ton kho bao gem chi phi mua, chi phi the bien va cac chi phi lien quan truc tiep khac Oat sinh dec6 dugc hang ton kho a di g diem va trang thai hien, tai. Cid gOc dm hang ton kho dugc xac dinh theophuong phi) gia thuc to dich danh. Gia tri thuan ca the thgc hien dugc dugc xac dinh bang gia ban trgc tinhtrir cac chi phi de hoan thanh cAng chi phi tiep thi, ban hang va phan phOi phat sinh. Hang ton kho dugchach toan theo phuong phap ke khai thuang xuyen.
Du ph6ng giArn gia hang tan kho cua C6ng ty dugc trich 15p theo cac quy dinh ke toan hien hanh. Theo dO,COng ty dugc phep trich 15p clu pheng giant gia hang ton kho lei theri, h6ng, kern pliant chat trong truanghgp gia tri thgc to caa hang ton kho cao han gia tri thuan co the thgc hien dugc tai thai diem két thuc niende ke toan.
Tai san co dinh huu hinh va khan hao
Tai san co dinh huu hinh dugc trinh bay theo nguyen gia trir gia tri hao men luy ke.
Nguyen gia tai san co dinh huu hinh bao gem gia mua va toan be cac chi phi lien quan khac lien quan trgctiep den viec du g tai san vao trang thai san sang sir dung.
Tai san co dinh h/lu hinh dirge tinh khdu hao theo phuong phap duang thAng, dira tren thai gian sir dungix& tinh
Ty Le khau hao cu the hang nam nhu • sau:
2011 S6 nam06 — 2505 — 1203 — 0506 — 10
Nha cung va vat kien tracMay mac va fillet biThiet bi quan lyPhtrang tien van tai
Tai san ce dinh vei hinh
Tai san ce dinh IA phan mem ke toan, dugc khAu hao trong 5 nam.
Cac khoan tra tru• c dai han
LA cac khoan cong cu dung cu tiled gian sir dung tren 1 nam dugc phän be dua vao thai gian sir dung dmcOng cu dung cu.
10
CONG TY CO PHAN CONG TR1NH HANG KHONG BA° ea() tai chinh hop nhiltSo 200/8 Nguyen Son — Gia Lam — Ha Nei Cho nam tai chinh ket thilc ngay 31/12/2011
THUYÈT MINH BAO CAO TAI CHINH HOP NHAT (Tie') theo) MAU B 09-DNCcic throA tninh nay la ha phan hop thanh va can cluvc cloc clang th&i vol bao cao tai chinh kern theo
4. TOM TAT CAC CHINH SACH KE TOAN CHU YEU (Ti6p theo)
Chi phi phai tra
Chi phi phdi tra bao gem cac khodn trich truac vac, chi phi, nhu: chi phi lai vay chi phi xay lap cac congtrinh.
Nguiin vein chii so . hi•ti
Vern ciAtt to cua chil sa hiru dugc ghi nhan tren co se( se yen ggp thuc
Lgi nhuan sau thud duoc phan phai cho cac co dOng va trich cac quji theo Nghi guy& dia Dai hei ce dOngva theo dieu le COng ty.
Doanh thu hop di.3ng xay dung duoc xac dinh theo 2 truting hop:
Trugng hop trong hop clang )(ay dung qui dinh nha thau duoc thanh town theo den de kd hoach, khi ketqua Blue hien hop dOng xay dung co the clugc u gc , tinh met each clang tin cay, doanh thu N/A chi phi lienquan den hop dOng duoc ghi nhan Mang Ung phan cong viec da hoan thanh tai ngay ket thfic nién de Icetoan ma khOng phu thuec vac) hea don thanh man theo tien de ke hoach da lap hay chin.
Phan cong viec hoan thanh duoc clugc tinh bang ty le phan tram gi ga chi phi phdt sinh cua phan cong viecda hoan thanh tai th gi diem két thilc ky ke toan so v gi tong chi phi du town cila hop dOng, ngoai trir trugnghop chi phi nay khOng tuong throng vOi phan khOi luting )(ay lap da hoan thanh. Khodn chi phi nay co thebao gem cac chi phi phu them, cac khoan bei thugng va chi thugng thuc hien hop clOng theo th6a thuan vaikhdch hang.
Trugng hgp trong hop dong xay dung qui dinh nha thau duoc thanh toan theo gid tri khi luting thuchien, khi ket qua hop (Ming xay dung duoc xac dinh met cach clang tin cay N/A dugc khach hang xac nhan thidoanh thu va chi phi lien quan den hgp clang duoc ghi nhan luting Ung v gi phan cong viec da hoan thanhduoc khach hang xac nhan trong ky duoc phan anh tren h6a don da lap.
Khi ket qua thyc hien hop dong xay dung khOng , the duoc ugc tinh met each clang tin cay, doanh thu chiduoc ghi nhan tuong duong vgi chi phi dia hop dong da phat sinh ma viec dupe hoan tra la tuong clOi chacchan.
Doanh thu cung cap hang hga
Doanh thu ban hang dugc ghi nhan khi clang th gi th6a man tat ca nam (5) dieu kien sau:Doanh nghiep cid chuyen giao phan I gn rUi ro va lgi ich gan lien v gi quyen sa him sari pham hoac
hang hga cho ngugi mua;
Doanh nghiep kh6ng con nam quyen quail lY hang h ga nhu nguOi sa hau hang h ga hoac quyenkiem soat hang Ma;
Doanh thu du:gc xac dinh Mang doi chac chan;
Doanh nghiep se thu dugc lgi ich kinh t6 tir giao dich ban hang; va
(e) Xac dinh duoc chi phi lien quan den giao dich ban hang.
Doanh thu host do, ng tai chinh
Lai tien giri duoc ghi nhan tren co s& den tich, duoc xac dinh tren se du cac tai khodn tien g gi va lai suat apdung. Lai tir cac khoan dau to tai chinh &ye ghi nhan khi Cong ty co quyén nhan khodn lai.
11
CONG TY CO PHAN CONG TRiNH HANG KHONG Bat) cao tai ain't hop nhfitSO 200/8 Nguydn Son — Gia Lam — Ha Ndi Cho nam tai chinh ket thitc ngay 31/12/2011
THUIth MINH BAO CAO TA( CHINH HOP NHAT (Tie') theo) MAU B 09-DNCdc thz01 minh nay la bi3 phan hop thanh va can chew cloc thing thOl btio cao tai chinh kem theo
TOM TAT CAC CHiNH SACH Kt TOAN CHU YEU (Tiep theo)
Chi phi di vay
Chi phi di vay lien quan truc tidp dSn viec mua, dau to )(ay dung hoac sari xuat nhang tai san can mot thCrigian Wang doi dal de hoan thanh dua vao sir dung hoac kinh doanh dugc Ong vao nguyen gia tai san choden khi tai san clO dugc dua vac, sa dung hoac kinh doanh. Cac khoán thu nhap phat sinh tir viec dau to tamthdi cac khoan vay dugc ghi giam nguyen gia tai sari co lien quan.
Tat ca cac chi phi lai vay khac dugc ghi nhan vao bao cao kdt qua hoat Ong kinh doanh khi phât sinh.
Thue
Thue thu nhjp doanh nghiep the hien tong gia tri cua so thud phai tra hien tai va so thud hoan 14i.
SO thus hien tai phai tra duvc tinh dua tren thu nhap chiu thud trong nam. Thu nhap chiu thud khdc vOinhuan thuan dugc trinh bay Wen bao cao két qua hog thing kinh doanh vi thu nhjp chiu thud khOng bao gOmcac khoan thu nhap hay chi phi tinh thud hoac dugc khau trir trong cac !lam khac (bao g6m CO 16 mang sang,neu co) N/A ngoai ra khOng bao gom cac chi tieu khOng chiu thud hoac khOng &roc khau trir.
Thud thu nhap hoan 14i dugc tinh tren cac khodn chenh tech giita gia tri ghi so N/A CO SO . tinh thud thu nhapcua cac khodn muc tai sari hoac cOng no tren bac, cao tai chinh va dugc ghi nhan theo plwang pita]) bang candOi ke toan.
Thud thu nhap hoan Iai phdi tra phai dugc ghi nhan cho tat ca cac khoan chenh tech tam thdi con tai sari thudthu nhap hoan lai chi dugc ghi nhan khi chac chan co du lgi nhuan tinh thud trong twang lai de khau trir cackhodn chenh lech tarn thiri.
Thud thu nhap hob lai dugc xac dinh theo thud suat du tinh se Op dung cho nam tai sari dirgc thu hOi hay nophai tra dugc thanh town. Thue thu nhap hoan lai dugc ghi nhjn vao bao cao két qua hoar thing kinh doanhtrir trugng hop khoan thud do co lien quan den cac khodn muc dugc ghi thang vao von chir so y hiru. Trongtrudng hgp do, thud thu nhap hoan Iai cOng dugc ghi thang vac) von chil ser hau. Tai san r}, thué thu nhjp hoanIai va no thud thu nhap hoan lai tra dugc bit trir khi COng ty co quyen hop phap , de trir giita tai sarithud thu nhap hien hanh v gi thud thu nhap hien hanh phai ndp va. khi cac tai san thud thu nhjp hoan lai vano thud thu nhjp hoan lai phdi ad lien quan tdi , thue thu nhap doanh nghiep dugc , quan 1)% cOng mot coquan thud' va COng ty co du dinh thanh toan thue thu nhap hien hanh tren co sothuan.
Tai ngay 31/12/2011, C6ng ty kh6ng ghi nhan khodn thus thu nhap flan lai do cac khodn chenh lech tarnthdi giira gia tri ghi so cira cac khoan muc tai san hoac cOng no tren bang can ddi kd toan va co ser tinh thudthu nhap la khOng trong yeu.
Viec xac dinh thud thu nhap cua COng ty can cu r vao cac quy dinh hien hanh ve thud. Tuy nhien, nhilng quydinh nay thay dOi theo tong thei kji va viec xac dinh sau ding ve thud thu nhap doanh nghiep thy thudc vaoket qua kiem tra cira co quan thud co tham quyén.
Cac loai thud khac dugc Op dung theo cac luat thud hidn hanh tai Viet Nam.
TIEN VA CAC KHOAN 'WONG DUONG TIEN31/12/2011
VND31/12/2010
VND
- Tien mat tai quy 377.837.956 310.531.080- Tien giri ngan hang 7.124.845.673 12.320.351.339- Cac khoan tiring throng tien (*) 4.565.743.000
12.068.426.629 12.630.882.419
Ghi chit: (*) Cac khoan Wang throng tien 1a cac khoan tien gui co kj/ han dtrgi 3 thang
12
CONG TY CO PHAN CONG TR1NH HANG KHONG Bao can tai chinh hop nhAtS6 200/8 Nguyen San — Gia Lam — Ha N6i Cho nam tai chinh ket th6c ngdy 31/12/2011
TIIUYET MINH BAO CAO TAI CHiNH HOP NHAT (Tiep theo) MAU B 09-DNCdc thuye't mink nay la bo ph On hop thanh vet can &roc doc ctdng thd •i brio cao tai chinh ken: theo
PHAI THU KHACH HANG31/12/2011
VND31/12/2010
VND
COng ty TNHH MTV Thoat nuac do thi H6 Chi Minh 2.228.513.226 2.228.513.226BQLDA huydn DOng Anh 2.094.001.000BQLDA QI2 TP. H6 Chi Minh 1.946.407.847 2.713.499.000Trung tam cham sOc suc kh6e sinh san H6 Chi Minh 1.779.183.410 1.779.183.410SO. van h6a the thao \id du lich Thanh Ph6 1.778.524.774COng ty CO phan Traenco - BO Giao thOng 1.305.387.798 2.305.387.798BQLDA My Thuan 1.189.580.238 3.550.012.212BQLDA DTXD cong trinh Quan 9 601.900.340 3.945.982.534Cdc doi tuvng khdc 9.347.348.311 13.013.378.213
22.270.846.944 29.535.956.393
CAC KHOAN PHA! THU KHAC31/12/2011 31/12/2010
VND VND
Phai thu BHXH, KPCD 244.409.825 197.593.820Phai thu truy thu thud cac d6i (i) 449.269.979Phai thu truy thu thud khdc (ii) 333.473.937Phai thu tidn bao lanh thuc hidn hop ding 107.100.000 -Phai thu chi phi thud ngodi cong trinh Hoang Didu 220.474.100 220.474.100Phai thu khdc 918.293.618 1.546.905.606
2.273.021.459 1.964.973.526
Ghi chit: Phdi thu truy thu the cac d6i la khodn C6ng ty xac dinh phai thu cac d6i la m6t phan cna so thud truy thu
dupc quyet town bai co quan thud. Khoan phai thu nay chua clugc cac d6i xac nhan.Phai thu truy thu thud khac, COng ty dang xem xet trach nhim cua cac d6i thi cong de yeti cAu cac d6i
phai thanh town.
HANG TON KHO
31/12/2011VND
31/12/2010VND
Chi phi san xuat, kinh doanh da dang 38.172.630.356 5 1.370.5 88.276
C6ng 38.172.630.356 51.370.588.276
Du phOng gidm gia hang ton kho
38.172.63(1.356 51.370.588.276
TAI SAN NGAN HAN KHAC
31/12/2011 31/12/2010VND VND
- Tam Ong 30.921.972.861 30.046.253.740
30.921.972.861 30.046.253.740
Trong s6 du tam (mg tren c6 m6t phAn IA khoan ma COng ty tinh lai cac d6i thi cong do cac doi da tam (mgcao han s6 ch6 dau to Ung cho COng ty. Khoan lai phai thu nay chua dugc cac d6i xac nha'n vat COng ty.
13
CONG TY CO PHAN CONG TRINH HANG KHONG Bao cao tat chinh hop nhAtSiS 200/8 Nguyen Son — Gia Lam — Ha N'ai Cho nam tai chinh ket thnc ngay 31/12/2011
THUYET MINH BAD CAO TAI CHINH HOP NHAT (Titp theo) MAU B 09-DNCac thuA mirth nay la bi5 pWn hap thanh va can clu.o.c cloc &Ong then vol bao al°, tat chinh kern theo
10. TAI SAN CO DINH Hüt HINH
NGUYEN GIA
Nha cila,
vat kitn &ticVND
May mOc,
thitt biVND
P.tiO van 01,
VND
Thitt bi
quan lyVND
T6ng Ong
VND
S6 du. tai 31/12/2010 2.357.006.426 15.853.157.802 2.566.440.468 293.089.199 21.069.693.895Tang trong - 17.658.545 17.658.545- Mua sam meri - - - 17.658.545 17.658.545
Giant trong - 26.373.000 - - 26.373.000- Thanh bi nhup.ng ban - 26.373.000 - - 26.373.000S6 du. tai 31/12/2011 2.357.006.426 15.826.784.802 2.566.440.468 310.747.744 21.060.979.440
HAO MON LUY KtS6 dtr tai 31/12/2010 1.685.000.394 11.032.499.069 2.207.816.750 181.925.920 15.107.242.133Tang trong nam 263.344.764 832.328.247 202.213.056 34.060.590 1.331.946.657- Trich khau hao trong 19) 263.344.764 832.328.247 202.213.056 28.924.613 1.326.810.680- Dié'u chinh va khac - - 5.135.977 5.135.977Giam trong nam 26.373.000 - 26.373.000- Thanh ly nhirong ban 26.373.000 - - 26.373.000S6 du. tai 31/12/2011 1.948.345.158 11.838.454.316 2.410.029.806 215.986.510 16.412.815.790
GIA TRI CON LAIS6 du. tai 31/12/2010 672.006.032 4.820.658.733 358.623.718 111.163.279 5.962.451.762S6 dtr tai 31/12/2011 408.661.268 3.988.330.486 156.410.662 94.761.234 4.648.163.650
Tang Nguyen gia TSCD het khau hao niumg Van can sir dung la: 8.725.250.040 cl6ng.
14
CONG TY CO PHAN CONG TR1NH HANG KHONG Boo cao tai chinh hop nIttitS6 200/8 Nguyen Son — Gia Lam — HA 1\16i Cho nam tai chinh ket auk ngay 31/12/2011
THUYÈT MINH BAO CAO TAI CHINH 110P NHAT (Titp theo) MAU B 09-DNCac thuye't minh nay la ba phan hop thanh vbccin dt •ov cloc tieing v•i bcio cao
VAY NGAN HAN
tai chinh kern theo
31/12/2011VND
31/12/2010VND
Vay ngiin han 5.244.185.410 8.848.043.234- Ngan hang TMCP COng thuong Viet Nam (i) 5.244.185.410 6.374.983.837- Ngan hang Dau ar va PhAt tri6n1-16 Chi Minh 2.473.059.397
5.244.185.410 8.848.043.234
Ghi chic (i) Hgp ang so 04-2011/CNCD-CTHK ngay 14/7/2011, han rnac: 8.000.000.000 c16ng, muc Bich vay: 1)6sung von lull dOng, th gi han vay ghi tren giay nhan ng, tOi da khOng qua 3 thang, rieng vai chi phi lien quanden hoot dOng bdo tri, nang cap he th6ng dien thbi han te)i dal(hOng qua 12 thong, lai suat tha n6i, cho vaykhOng dam bao bdng tai sari ap dung bien phdp dam bao 66 sung.
NGU.O1 MUA TRA TIEN TRUbC31/12/2011
VND31/12/2010
VND
Dal truy6n hinh Thanh ph6 H6 Chi Minh 10.554.383.072 5.650.385.963BQLDA TO Ngan 5.096.290.507 5.194.929.507
BQLDA Duy to Ha tang Giao thOng - Se, Giao thong HA N6i4.565.000.000
Ban quart 1/ dau tin xay clang cOng trinh quan 12 2.718.252.660 3.221.958.660Ban quAn ly du. On nang cap dO thi TP H6 Chi Minh 2.590.543.975 2.586.517.620COng ty thu6c IA Long An 2.185.018.284COng ty In Hang KhOng 1.141.419.360 670.000.000BQLDA huyen DOng Anh 7.946.305.000Cac doi twang khAc 2.871.427.346 18.486.094.574
THUE VA CAC KHOAN PHAI NOP NHA NIX&
31.722.335.204 43.756.191.324
31/12/2011VND
31/12/2010VND
Thu6 GTGT phai n6p 1.629.140.680 1.970.443.973Thu6 thu nhap doanh nghi6p 354.072.184 193.409.822Thua thu nhap ca nhan 14.026.959 35.870.160Thu Nha ciat va tin thue dat 65.347.000Thu va phi khac 271.207.368 23.620.916
2.333.794.191 2.223.344.871
CHI PHI PHAI TRA31/12/2011 31/12/2010
VND VND
Trich traerc chi phi xay !Op cac cong trinh 5.001.702.942 9.264.386.492Lai vay phai tra 14.858.525 14.166.631
5.016.561.467 9.278.553.123
C6ng ty chua trich lap du phOng bao hanh cOng trinh. Trong hop d6ng giao Ichoan cho cac doi chua de capcl6n chi phi bao hanh cOng trinh la trach nhiem ciia cac d6i hay km COng ty. Tuy nhien, Ban Gidm d6c C6ngty khang clinh chi phi bao hdnh cong trinh Id trach nhiem cita cac d6i thi cong.
15
CONG TY CO PHAN CONG TRINH HANG KHONG Báo cao tai chinh hop nhAt
So 200/8 Nguy6n Son — Gia Lam — Ha Ni6 Cho nam tai chinh 1(61 thac ngáy 31/12/2011
THUYIET MINH BA() CAO TAI CHINH HOP NHAT (Tien theo)Ccic thuyè't mink nay la bi5 phc.in hop thanh va con Apr doc cljng tha• voi bcio
15. PHAI TRA, PHAI NOP NGAN HAN KHAC
cao tai chinh kem theo
31/12/2011VND
MAU B 09-DN
31/12/2010VND
KPCD, BHXH, BHYT, BHTN 173.742.888 175.538.799Co tac phai tra (i) 606.458.943Phai tra, phai n6p khac 2.040.901.839 2.097.681.778Da co tam ang (ii) 27.774.696.354 29.857.389.435
30.595.800.024 32.130.610.012
CO tac phai tra la phan co tac nãm 2010 chua thanh toan cho co dOng theo Nghl quyO't ngdy26/10/2011 cila Dal hOi clOng co dOng.Da co tam ang la cac khodn phai tra cho cdc d8i thi cong c6ng trinh.
16
CONG TY CO PHAN CONG TR1NH HANG KHONGS6' 200/8 Nguyen Son — Gia Lam — Ha NO'i
Bao cdo thi chinh hop nhatCho nam tai chinh k6t thnc ngay 31/12/2011
THUYET MINH BAO CAO TAI CHINH HOP NHAT (Ti"e'pCac thuyel minh nay Id bo phCin hop thanh va can &tor doc &Ong
16. VON CHU SO HIJIU
nay dal trong von dui so'
theo)thOl yeti bao ctho tai chinh kern theo
Win dau tu • cilia chii Quji Sat] tt • N/A Oat
sn• Min tri&I
VND VND
QuSi du • phOng taichinhVND
Loi nhuan sau thu"cht•a phan phO'i
VND
MAU B 09-DN
TOng Ong
VND
St; du . ngay 31/12/2009 26.527.685.865 21.527.149 312.274.569 4.094.339.567 30.955.827.150Tang trong mini intik 79.863.987 912.259.012 992.122.999Lai trong nam truOc - 912.259.012 912.259.012Trich cac qu'y va tang khdc - 79.863.987 79.863.987Giiim trong mini truck 21.527.149 1.414.767.383 1.436.294.532Trich cac quji va gidm khAc 21.527.149 1.414.767.383 1.436.294.532Sti du ngAy 31/12/2010 26.527.685.865 392.138.556 3.591.831.196 30.511.655.617Tang trong ky nay 45.612.951 (28.388.026) 17.224.925LO trong nam - (28.388.026) (28.388.026)Trich cac quy 45.612.951 45.612.951Gicim trong Ici, nay 914.123.626 914.123.626Trich cac qq (i) 126.768.290 126.768.290Chia co lilt (i) 727.313.757 727.313.757Giarn do hop nhat va khac 60.041.579 60.041.579
So du. ngAy 31/12/2011 26.527.685.865 45.612.951 392.138.556 2.649.319.544 29.614.756.916
Ghi cha: Theo nghi quye't ngay 26/10/2011 cua Dai hOi Sin g, co dOng thi Igi nhuAn cilia nam tai chinh 2010 dtroc phan ph6i vao guy/ dAu to Oat tri"e'n IA: 45.612.951 d(Sng,phan phOi vAo quy khen thtrO-ng pink 191 IA: 81.155.339 cl6ng va chia co tire IA 727.313.757 diAng.Giam khac IA khoan dieu chinh phan phi lqi nhuAn cua nam tai chinh 2009 vão qu'y khen thu&ng phtic loi va giarn do hop nhAt.
17
CONG TY CO PHAN CONG TRINH HANG KHONG BA° ea° tai chinh hap nhatScli 200/8 Nguyen Son — Gia Lam — Ha Ngi Cho nam tai chinh ket thac ngay 31/12/2011
THUYET MINH BAO CAO TAI CHINH HOP NHAT (Ti4 theo) MAU B 09-DNCac thuyè't nfinh nay is bc5 phan hop thanh va can chew doe djng thai vai bOo cdo tai chinh Urn theo
VON CHU SO HUU (Titp theo)
Chi dt vein dint lir din chit sii' hiku:
Theo Giay chang nhan clang ky kinh doanh, tong von dau to va von clieu le cilia COng ty la 26.527.685.865VND. Tai ngay 31 thang 12 nam 2011, von dieu 1e d'a dugc co dOng gOp la: 26.527.685.865 VND
Theo GiAy dang 19"7 kinhVon da gop tai 31/12/2011
Co dOng doanhVND (%) VND (%)
T6ng COI-1g ty Hang kitting Viet Nam 17.119.690.000 64,54% 17.119.690.000 64,54%COng ty TNHH MTV Dich vu Hang 5.000.000.000 18,85% 5.000.000.000 18,85%khOng San bay Tan Son NhatCdc co clung khdc 4.407.995.865 16,62% 4.407.995.865 16,62%
Cimg 26.527.685.865 100% 26.527.685.865 100%
Tinh hinh phrit luinh co phibt din COng ty:31/12/2011 31/12/2010
Co phieu ph6 thOng
+ S6 co phieu clugc phep Oat hanh 2.652.769+ S6 co phieu da clugc phat hanh va &roc g6p von day
du 2.652.769+ Menh gi g caa co phieu 10.000+ S6 co phieu clang km hanh tai thgi diem cue")i nam 2.652.769
DOANH THU BAN HANG VA CUNG CAP DICH V11
2.652.769 co phieu
2.652.769 co phieu
10.000 d6ng/ co phieu
2.652.769 co phieu
Doanh thu hoat dOng xay lapDoanh thu kinh doanh dienDoanh thu khdc
18. GlA VON HANG BAN
Gid von hoat clOng xay lapGia von kinh doanh dienGia von khac
Nam 2011 Nam 2010
VND VND
60.126.984.948 83.576.441.273
28.312.878.459 31.394.014.017
7.225.845.744 2.523.535.442
95.665.709.151 117.493.990.732
Nam 2011 Nam 2010
VND VND
57.990.986.028 79.846.348.035
26.586.336.749 28.361.025.801
5.241.640.030 2.255.430.506
89.818.962.807 110.462.804.342
18
CONG TY CO PHAN CONG TRINH HANG KHONG Bão cao tai chinh hop nhfitS8 200/8 Nguyen San — Gia Lam —Ha NOi Cho ndm tai chinh ket thilc ngdy 31/12/2011
THUYÈT MINH BAO Cit0 TAI CHINH BOP NHAT (Tie') theo) MAU B 09-DNCcic thu)4t minh nay la bO' plicin hop thimh V a can dugc clot clang thOi v61 bcio ccio tai chinh Icêm theo
DOANH THU HOAT BONG TAI CHINH
Nam 2011 Nam 2010
VND VND
2.152.205.348 2.129.565.672Lai tien girl, lai cho vay, !al irng v6. 11 cho dOi thi tong
2.152.205.348 2.129.565.672
CHI PHI TAI CHINH
Lai tien vay
Nam 2011VND
1.181.632.720
1.181.632.720
Nam 2010VND
1.759.812.846
1.759.812.846
CHI PHI THUE THU NHAP DOANH NCHICP HIEN HANHNilm 2011 Nam 2010
VND VND
Loi nhuan ke loan trtu'ic thu g Cling ty me 158.143.207 1.157.594.086
TrO: Thu nhap khOng chiu thud 133.085.829
Co ticc, IN nhujn clu.o.c chia 102.966.261Kliciu hao d'd trich Om trait 30.119.568COng: Cdc khodn chi phi khOng du .o.c khan trir 469.968.748 74.523.273
Khalil truy thu va phat vi pham Op 11114 356.968.748 523.273
Thu nhcip HOi clang quan tri 113.000.000 74.000.000
Thu n/iOp chill thug 495.026.126 1.232.117.359Thu g suit 25% 25%
Thu g thu nhiip doanh nghiep hien hanh COng ty me 123.756.532 308.029.340
Lpi 'IMO,' ke todn truck thue Ging ty con 53.588.747 85.154.987TrO: Thu nhap khOng chiu thudCOng: Cac khoan chi phi khOng cluvc khAu trir - 4.687.900
Thu nh(ip chit' thu g53.588.747 89.842.887Thug suit 25% 25%Thud thu nhap doanh nghi0 hi'C'n hanh COng ty con 13.397.187 22.460.721
Thu g thu nlillip doanh nghiep hien hanh 137.153.719 330.490.061
Trong nam tai chinh ket thPc ngdy 31/12/2011, ngoai cac khoan chi phi khOng cluvc khau trir neu tren, C8ngty da xac dinh thu g thu nhap doanh nghiep tren co sec dinh gia 1oi nhuan ke toan khOng con sp khac NetBang ke so vOi 1p nhuan cho mac dich tinh thug thu nhap doanh nghiep. Tuy nhien, ,viec xdc dinh sau dingye thu g thu nhap doanh nghiep thuOc vao ket qud kiem tra co quan thu gtham quyen.
LAI/LO CO BAN TREN CO PHIEU
Viec tinh toan rai co ban tren co phieu phan b8 cho cac co dOng so huu co phieu ph8 thOng cda COng tydu.gc thuc hien tren co sa cac so lieu sau:
Nam 2011 Vim 2010
VND VND
- Loi nhuan de tinh lai co ban tren co phieu (1) ,(28.388.026) 912.259.012- S8 binh pan gia quyen cda co phiéu phO thOng de tinh lai 2.652.769 2.652.769
tren co phieu (2)- Lai co ban tren co phieu (3) = (1) / (2) (11) 344- Menh gia co phieu 10.000 10.000
19
CONG TY CO PHAN CONG TRINH HANG KHONG Ban cao tai chinh hqp nhatS6 200/8 Nguyen San — Gia Lam — HA N6i Cho nam tai chinh ket th6c ngay 31/12/2011
THUYÈT MINH BAO CAO TAI CHiNH HQP NHAT (Tiep theo) MAU B 09-DNCcic thuyê't mink nay let bo phcin hop thanh va can &roc clot Bong Merl vOi bcio cao ten chinh kern theo
GIAO DICH VOI CAC BEN LIEN QUAN
Trong näm, C6ng ty co cac giao dich chn yeti sau vai ben lien quan:
Giao dich vOl ctic ben lien quanNam 2011
VND
Cung cap hAng Lida dich vuTong COng ty Hang khOng Viet Nam
8.378.570.336
CAc don vi thanh vien trong TOng C6ng ty Hang khOng Viet Nam
16.127.412.819
Só du . vOl ctic ben lien quan31/12/2011
VND
Phai thu khach hang
T6ng COng ty Hang khOng Viet NamCac don vi thanh vier' trong TOng COng ty Hang khOng Viet Nam
Khach hAng Ong tru.O.cCac don vi thanh vién trong T8ng COng ty Hang khOng Viet Nam
247.285.1771.370.374.571
1.954.704.611
Thu nblip ctia Hpi tiling (plan tri vti Ban Gitlin dac
Nam 2011VND
Thu nhAp HOi doing club tri va Ban giam d6c 417.983.291
THONG TIN KHAC
Do anh haang cua nhang bien doing trong nen kinh Le, ngAnh nghe hoat doing dia C6ng ty dang chi na dungcac rai ro ye sir bien doing gia thi twang caa cac loci nguyen vat lieu dAng cho thi cOng. Nhang thay dOi Ionve gid nguyen vat lieu thi cOng co the anh hu'Ong lam den nhang lai ich va nghia vu kinh to dia COng ty.Tuy nhien, Ban Giam dOc COng ty cho rang su thay clOi cCia thi trtrang ding nhu anh hvang c6a cac chinhsach pan ly vi mO c6a Nha nuac ld rat khO du doan. Vi vay, Ban Giam clOc COng ty khOng the 1u .ang hOadrat su anh hvang dia van de nay dOi vai cac cOng trinh dang thi cOng cua COng ty. Ket qua cuOi ding sechi &roc xac dinh khi hoan thanh thi cOng, va nghiem thu ban giao cho cac chn dau tu.
20
u LongClam dOc
CONG TY CO PHAN LONG TRINH HANG KHONG Bao cao tai chinh hop nhAtSo 200/8 NguyL Son — Gia Lam — Ha NOi Cho nam tai chinh kOt tluk ngay 31/12/2011
THI.JYtT MINH BAO CÄO T)+1 CHiNH 1-10V NHAT (Tie'p theo)Ccic thuye't minh nay la 60 phan hop thanh va cdn Apt . cloc (king thai vai bc-io ccio tai chinh kem theo
MAU B 09- DN
25. SO LIEU SO SANH
Se lieu so sanh la s6 110 bdo cao tai chinh nant 2010 cna COng ty da cluck ki6m town boi mot COng ty ki6mtown khdc. Khoan muc tarn irng va phai thu khdc dm 14 bao cao track dtroc phan loai do COng ty dadu no. va du' co cua khodn muc tam iing.
Trinh bay Iii tren Trinh bay tan bãobao cao 2011 cat) 2010
VND VNDBang can del lie toanTam ang
30.046.253.740
188.864.305Phdi trà phdi nOp khac
32.130.610.012
2.273.220.577
Ha Nat, ngay 10 thcing 03 ncitn 2012
Ta Qutic ThanhKe town truii'ng
21