cong ty co phan khai thac,che bien khoang san ha!...
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CONG TY CO PHAN KHAI THAC,CHE BIEN KHOANG SAN HA! WONG
BAO CAO TAI CHINH QU I NAM 2017
NGAY 31 THANG 3 NAM 2017
Muc
Bang can d6i kê toan 1-2
Bac) can k6t qua sari xuat kinh doanh 3
Bao ca.() luu chuy'L tin t" 4
Thuye't minh bac, cao tai chinh 5- 24
HA! WONG: THANG 4 NAM 2017
CONG TY CO PHAN KHAI THAC CHE BIEN KHOANG SAN HAI DU.ONG Khu 2, Thi tran Phil TM, Huyen Kinh MOn Tinh Hai Duang, CHXHCN Vi't Nam
Bac, cao tái chin Bao cao tai chinh quji 1 nam 2017
Kt thuc ngay 31 thang 3 nam 201-i
BANG CAN DO! Kt TOAN QuSi I nam 2017
Tgi nggy 31 !hang 03 MI1112017
TAI SAN
A- TAI SAN NGAN HAN
I. Tien vã cac khoan twang dtrung tien
1. Tien
2. Cac khoan tuang &rang tin
II. Cac khoan dau tai chinh ng*An 114n
3. Du nAm giir den ngdy dao han
III. Cac khoan phai thu tigAn 114n
1. Phai thu ngAn hn ct:ia khach hang
2. Tra truck cho nguai ban ngAn han
6. Phai thu ngAn han khac
7. Dv phong phai thu ngAn han khó doi(*)
IV. Hang ten kho
1. Hang t6n kho
V. Tai sin ngan h4n khac
1. Chi phi tra truck ngAn han
B- TAI SAN DAI HAN
I. Cac khoin phai thu dai 11#n
6. Phai thu dai han khac
II. Tai sari ci; dinh
1. Tai san c dinh hinh
- Nguyen gia
Gia tri hao mon lily ke(*)
3. Tai san c dinh vo hinh
- Nguyen gia
- Gia tri hao mon liiy ke(*)
III. Bt d(ing san dAu ttr
IV. Tai san do' dang dai han
2. Chi phi xay dng ca ban clo. clang
V. Wan tai chinh dai han
VI. Tai san dai han khac
I. Chi phi tra truac dai han
100
110
111 V.01
112
120
123 V.02b
130
131 V.03a
132
136 V.04a
137
140
141 V.07
150
151 V.13a
200
210
216 V.04b
220
221 V.09
222
223
227 V.10
7?8
229
230 V.12
240
242
250
260
261 V.13b
MAU SO BOla-DN Dan vi tinh: VND
dAu nam (31/03/2017) (01/01/2017)
28.234.746.893 34.082.915.676
7.952.529.098 11.252.899.975
1.952.529.098 3.252.899.975
6.000.000.000 8.000.000.000
7.658.475.933 9.522.337.089
8.742.538.627 10.848.728.427
87.336.406
321.697.000 166.704.762
(1.493.096.100)
(1.493.096.100)
12.623.741.862
13.307.678.612
12.623.741.862
13.307.678.612
34.452.505.554 34.916.134.046
9.412.784.573 8.112.524.855
9.412.784.573 8.112.524.855
25.001.549.468 26.675.494.097
14.306.671.243 15.158.077.714
30.776.126.847 30.776.126.847
(16.469.455.604) (15.618.049.133)
10.694.878.225 11.517.416.383
31.177.927.937 31.177.927.937
(20.483.049.712) (19.660.511.554)
38.171.513 128.115.094
38.171.513 128.115.094
62.687.252.447 68.999.049.722 TONG CONG TAI SAN 270
Ma Thuyet SO cuOi quSi SO minh
-, C6 phiL ph 6 thOng c6 quyen bieu 411a
quyet - C6 phiL tru dai 411b
4. Von khac dm Chu so. hitu 414
8. Qu-y clau ttr phat trien 418
11. Lai nhuan sau thue' chua phan phi 421 - LNST chua phan ph6i My ke cl6n cu6i
421a ky truck
- LNST chtra phan ph6i ky nay 421b
II. NgtiOn kinh phi va qu57' khac 430
TONG CONG NGUON VON 440
CONG TY CO PHAN KHAI THAC CHE BIEN KI-10ANG SAN HAI DUONG Khu 2, Thi tr ian Phi Thd, Huy'n Kinh Mon Tinh Hai Dtrong, CHXHCN V* Nam
Bao co tai chin Bao cao tai chInh clq I nam 2017
Kt thuc ngdy 31 thang 3 nam 201,
BANG CAN DO! Kt TOAN(TIEP THEO) Qu9 I nam 2017
Tgi very 31 thang 3 Warn 2017
Thuyet minh
NGUON VON Ma S6
C- NO PHAI TRA 300
I. Nq neUn 114n 310
1. Phai tra nguai ban ngan han 311 V.16
2. Nguai inua tra tin till& ngan han 312
3. Thu6 va cac khoan phai n6p Nha nuac 313 V.17
4. Phai tra ngtrai lao Ong 314
5. Chi phi phai tra ngan han 315 V.18
9. Phai tra ngan han khac 319 V.19
12. Qu-y khen thuong phuc lai 322
II. No dai han 330
12. Du phong phai tra clai han 342 V.23
D- VON CHt SO HilU 400
I. Von chi' s& hilu 410 V.25
1. V6n gel) cfia ail so' hau 411
MAU SO BO1a-DN Dan vi tinh: VND
So cuoi quS, S6 du nam (31/03/2017) (01/01/2017)
33.482.945.282 39.954.461.155
19.741.336.282 26.212.852.155
4.128.428.054 5.402.078.162
1.818.865.858 243.984.866
8.947.656.189 11.897.797.643
4.093.580.300 7.094.137.300
80.155.930 312.242.580
238.911.438 219.433.700
433.738.513 1.043.177.904
13.741.609.000 13.741.609.000
13.741.609.000 13.741.609.000
29.204.307.165 29.044.588.567
29.204.307.165 29.044.588.567
17.174.100.000 17.174.100.000
17.174.100.000 17.174.100.000
-
536.512.500 536.512.500
-
11.493.694.665 11.333.976.067
11.333.976.067 5.863.642.704
159.718.598 5.470.333.363
62.687.252.447 68.999.049.722
Ngutri lp bie'u
Ke toan trir&ng
Tran Thi Van NguyZn Him Khiem
Lek èy=i7áng 4 n iim 2017 d6c
ca. PHA'N k•-‘ CoNG TY
KHAI THAC uft.80 KHOANG S;
HAP WONG/
A(eVan Dung
- 2 -
tai chinh
7. Chi phi tai chinh 22 V1.5
8. Chi phi ban hang 25 VI.8b
9. Chi phi quan1 doanh 26 VI.8a
nghiep
10. Lgi nhuan thuan tit- hog dgrig kinh doanh
30
11. Thu nhap khac 31 VI.6
12. Chi phi khac 32 VI.7
13. Lgi nhuan khac 40
14. Tang 1gi nhuan ke 50
toan truck thue, 15. Chi phi thue thu nhap
51 VI.10 hien hanh
16. Chi phi thue thu nhap 5? VIII
hoan lai
17. Lai nhua.n sau thue 60
1 V1.la cung cdp dich vi 2. Cac khoan giam tit
7 VI.2 doanh thu 3. Doanh thu thuan ve ban hang va cung cap 10 dich vu
4. Gia vgn hang ban 11 VI.3
5. Li nhuan ggp ve ban 20
hang va cung cap dich vii
6. Doanh thu hoat cigng 21 V1.4
I. Doanh thu ban hang va
thu nhap doanh neriep 18. Lai ca ban tren co
70 phieu(*)
TrAn Thi Van
ng 4 Om 2017 Gi (Vic
/A:-V CONG CO PHA.N
I(HA
ITH AC,
KtiOtiNG S
DON
410N , o Van Diing
CONG TY CO PHAN KHAI THAC CHE BIEN KHOANG SAN HAI DUONG
Ban cao tai chinh Khu 2, Thi tra'n Phu Thi:r, Huyen Kinh Mon
Bao cao tai chinh qt4/ I nam 2017
Tinh Hai Di.rong. CHXHCN Viet Nam
[(et thuc ngay 31 thang 3 nam 2017
BAO CAO KET QUA HOT BONG KINH DOANH GItTA NIEN BQ QuSi I nam 2017
MAU SO B02a-DN Don vi tinh: VND
M . ke tir dAu nam den cucii quSi Thuy& Qu 57 I
CHI TIEU a nay minh so
Ngtroi 1p bieu
Nam nay Nam truck Nam nay Nam &way
29.685.502.568 30.043.005.362 29.685.502.568 30.043.005.362
29.685.502.568 30.043.005.362 29.685.502.568 30.043.005.362
25.700.124.052 20.896.018.384 25.700.124.052 20.896.018.384
3.985.378.516 9.146.986.978 3.985.378.516 9.146.986.978
73.057.311 107.346.518 73.057.311 107.346.518
1.425.069.404 1.092.404.490 1.425.069.404 1.092.404.490
2.427.868.176 3.344.687.718 2.427.868.176 3.344.687.718
205.498.247 4.817.241.288 205.498.247 4.817.241.288
8.400.000 13.280.000 8.400.000 13.280.000
7.293.800 7.293.800
8.400.000 5.986.200 8.400.000 5.986.200
213.898.247 4.823.227.488 213.898.247 4.823.227.488
54.179.649 972.445.498 54.179.649 972.445.498
159.718.598 3.850.781.990 159.718.598 3.850.781.990
93 2.242 93 2.242
Ke' toan truirng
Nguyen Ham Khiem
3
CHI TIEU Thuy
Ma et
so minh
I. Ltru chuyen tien tir hoa.t dOng kinh doanh
1. Tin thu tir ban hang, cung cap dich vy va doanh thu khac 01
2. Tin chi tra cho ngubi cung cap hang hoa, dich vg 02
3. Tin chi tra cho ngubi lao Ong 03
5. T1iu6 thu nhap doanh nghi4 dã nOp 05
6. Tin thu khac tr hoat d'Ong kinh doanh 06
7. TiL chi khac cho hog clOng kinh doanh 07
btu chkv'dn ti'dn thu/In tit boat d'Ong kinh doanh 20
II. Ltru chuyen tin tir hot &ling dAu tu. 1. Tien chid mua srn, xay Ong TSCD & cac TS
21 dai han khac 2. Thu tir thanh 19, nhuvng ban TSCD & TS dai han
22 khac 7. Tien thu lãi cho vay, cOA tire va lai nhuan duvc chia 27
Lwu chuy .e'n ti'dn thuan tir hoat ciOng dau tit 30
III. Lull chuyen tin ta hot dOng tai chinh
6. C6 tirc, 1çi nhu'an dã tra cho chil so. hiru 36
Lu'u chuyên ti'dn thuiin tfr hoat d'Ong tai chinh 40
Ltru chuyen tin thu'an trong 50
Tien và twang difo'ng tien dAu 1.(5, 60 Anh htr&ng ctia thay d6i t57gia hi dodi quy di
61 ngo4i
Tien va ttrung dtrang tin cu6i
70
Kê toan tru'ong ,L Nay;
• CoNG TY COPHAN
1<HAI THAC. CHCBIEN MANG SA
HA1 DIIONG
Wing 4 nanz 2017 m doe
CONG TY CO PHAN KHAI THAC CHE BIEN KHOANG SAN HA! DUONG
BA° cao tai chinh Khu 2, Thi trAn Phü Thd, Huy0 Kinh Mon Bao cao tai chinh ciu)% I nam 2017 Tinh Hai Ducmg, CHXHCN V* Nam K6t thik ngay 31 thang 3 nam 2017
B.A0 C.A.0 LUU CHUYEN TIEN TV GICA NIEN DO (Theo phirang phap tryr p)
QuS, I nam 2017 MAU SO B03a-DN Dan vi tinh: VND
Lily k tir du nam den cuOi qu9 nay
Nam nay Nam truck
37.250.633.992 32.172.013.050
(13.858.286.148) (13.639.751.249)
(14.948.805.175) (13.654.699.800)
(762.973.106) (2.005.384.669)
119.220.200 222.617.500
(11.173.217.951) (7.670.097.118)
(3.373.428.188) (4.575.302.286)
(660.000.000)
73.057.311 107.346.518
73.057.311 (552.653.482)
(3.300.370.877) (5.127.955.768)
11.252.899.975 17.477.248.695
7.952.529.098 12.349.292.927
Ngui:ri 14p bi'e'u.
(theiV
TrAn Thi Van Nguyen Hitu Khiem ao Van Dung
4
CONG TY CO PHAN KHAI THAC CHE BIEN KHOANG SAN HA! DUNG Bao cao tai chinh Khu 2, Thi trait Phil Thu., Huyen Kinh Mon Bao cao tai chinh quy I nam 2017 Tinh Hai Dung, CHXHCN Viet Nam Ket thuc ngay 31 thang 3 nam 2017
THUYET MINH BAO CAO TAI CHINFI (Ti6p theo) MAU SO B 09a -DN Cac thuyet minh nay la mat bc5 phan hop thanh va can clugc doe d 'Ong thdi vol boo cao tai chinh kern theo
BAN THUYET MINH BAO CAO TAI CHiNH Q-CT I NAM 2017
I. DAC DIEM HOAT KING CUA DOANH NGHIlp
/. Hinh thiir so Ilan von
Cong ty Co phân khai thac che bin khoang san Hai Duang (sau day viet tat IA "Cong ty") tien than IA MO
dá voi ThOng Nhat Hai Hung duac thanh lap va di vao hog Ong tir nam 1958. Den nam 1997 duct dOi
ten la Gong ty khai thac, che bin cla va khoang san Hai Duamz.
Thamz 7 nain 2003 thuc hien co 'Than 116a - chuyen doanh nghiep nha nuac Cong ty khai thac, die bin
cla va klioang san Hai Duan.cz thanh COng ty c phan khai thac, che bien khoang san Hai Duang theo
Quyet dinh so 2740/QD-UB nizay 04/7/2003 dm US, ban nhan clan tinh Hai Duang.
Cong ty duac SO. Ke hoach va DAu tu tinh Hai Huang cap Giay chang 1111411 clang 14 kinh doanh cong ty
cO phan so 0403000075 Ian du ngdy 18 thang 7 nam 2003, cap Giay chang nhan clang 14 kinh doanh va
dang14 time so : 0800282498 thay dOi lan 07 ne,ay 30 thang 09 nam 2015.
Theo Giay chirng nhan dang k:S/ kinh doanh va clang I4 thue thay dOi Ian 07 ngay 30 thang 09 nam 2015:
Trg so. chinh dia Cong ty: Thou LO Son, thi tr fan Tha, huyen [(nth Mon, tinh Hai Dtrong.
VOn clieu l dm Cong ty: 17.174.100.000 dOng (Muoi bay ti', mOt tram bay muai tu trieu, mOt tram ngan
dOng)
2. Lin h vtrc kinh doanh
San xuAt cong righiep.
3. Nganh nghe kinh doanh:
* Khai thac, che Nen cla lam np.,uyen lieu san xuAt v;at 1iu xay dizmg;
* Khai tilde \fa chO bin set;
* Khai tilde tan thu, che bin Bauxit;
* Khai tithe cat, clAt, di;
* Tan thu cac loai khoang san di kern trong qua trinh khai thac (nu c6),
* Sim chrra co. khi - dien;
* Xfiy dkrng cac cong trinh: Dan diing, cong nghiep, giao thOng,.
4. Chu san xuAt kinh doanh thong thiro'ng.
Chu 14 sari xu'at, kinh doanh thong thubTig Cong ty &roc thvc hien trong theyi gian khong qua 12
thang.
5. D4c diem ho4t dOng ciia doanh nghi4 trong toan co anti htro.ng de'n bao cao tai chink.
Trong ke toan khong Co sir kien nào xay ra anh huOng den bao cao tai chinh cua Cong ty.
6. CAu trtic cloanh nghie;p:
Cu tr.& Cong ty bao g6m van phom9.; Cong ty va cac di khai thac, che bien dá
5
CONG TY CO PHAN KI-IAI THAC CHE BIEN KHOANG SAN HAI [WONG lho cao tai chinh Khu 2, Thi tan Phil Thd, Huyri Kinh Mon Bao cao tai chinh quji I narn 2017 Tinh Hai Dtrang, CHXHCN V* Nam K6t thUc ngay 31 thang 3 nam 2017
THUYET MINH BAO CAO TAI CHiNH(Ti4 theo) MAU SO B 09a -DN Cac thuyet minh nay la m'Ot b"O phan hop thanh va can cluor cloc ding theri val bao cao tai chinh kern theo
7. Tuyen bi; ye kha Wang so sanh thong tin tren Bao cao tai chinh:
Cac thong tin tren Bao cao tai chinh c8 the so sanh duvc
II. K'c KE TOAN, DON VI TIEN TE se DUNG TRONG KE TOAN:
1. KY ke toan.
Nam tai chinh cita Cong ty bat du ta ngay 01 thang 01 va k6t thiic vao ngdy 31 thang 12 hang nam
&rang lich.
2. Don vi tien tesü dung trong k toan.
Don vi tin tesà dung trong ghi chep k toan va lap bao cao tai chinh la d6ng Viet Nam (VND)
III. CHUAN MIIC VA CHE DC) KE TOAN AP DUNG
1. Ched ke toan áp dung:
C8ng ty áp dung Ch 6 dOk toan doanh nghiep ban hanh theo Thong tu s 200/2014/TT-BTC ngay
22/12/2014 cda BO Tai chinh \fa cac guy& dinh ban hanh chuan mgc ke' toan Viet Nam, cac thong tu.
htrong clan, sCra di, b6 sung chuan mgc ke' wan Viet Nam do BO Tai chinh ban hanh c6 hieu hit dn thoi
dim ke't thiic nien dc k6 toan lap bao cao tai chinh qu9 I nam 2017.
2. Tuyen bO' ye yiec tuan Ulu Chuan miic ya Ch e dO ke Wan.
Ban Giam dc Cong ty darn bao dã tuan tht:i yeu c'au ctla cac Chun mu.c ke' toan Viet Nam va Che' dO ke'
toan Viet Nam duvc ban hanh theo Thong tu. s8 200/2014/TT-BTC ngdy 22/12/2014 dm B6 Tai chinh
cling nhu cac thong tu hu.o.ng dan thy.c hien cac chuan mut k6 toan do BO Tai chinh ban hanh trong viec
lap bao cao tai chinh.
3. Hinh fink s k toan áp dung
Cong ty áp dung hinh thirc sO ke' toan: Ke' toan may.
IV. CAC CHiNH SACH KE TOAN AP DUNG
1. Nguyen ta".. c chuyen di Bao cao tai chinh 14p bAng ngoui te sang Dtmg Viet Nam
C6ng ty khong c8 anh hu.ong trong viec chuy'en di Bao cao tai chinh
2. Cac lo4i tS7 gia hi dodi áp dung trong ke toan
Cong ty khong c6 nghiep v11 phat sinh lien quan cle'n t9 gia hi dodi
3. Nguyen tAc xac djnh lãi suAt thtyc te dung d chiet khAu dong tin
Cong ty áp dung lai suit thgc t tai thiyi diem Oat sinh caa Ngan hang giao dich
4. Nguyen tAc ghi nh4n cac khoin tin va cac khoan tiforng dtrung tin:
Tin va cac khoan tu.ang throng tin bao Tien mat tai qu9, tin gui ngan hang khong 1(9 han, tin gui
c8 k9 han du.o.i 03 thang, c8 kha nang thanh toan cao, clg clang chuye'n di thanh tin \id it rui ro lien quan
de'n viec bin dOng gia tit
Cac nghiep vil kinh t dirge ghi nhan va lap bao cao theo don v tin t" la Viet nam d6ng(VND), trong kS,
ke' toan kh6ng c6 hoat Ong kinh t phat sinh bang ngoai t.
-6
CONG TY CO PHAN KHAI THAC CHE BIEN KHOANG SAN HA! DIJONG Bao cao tai chinh Khu 2, Thi tran Phu Thd, HuynKinh Mon Bao cao tai chinh qq I nam 2017 Tinh Hai Dixong, CHXHCN Vit Nam Ke't thuc ngay 31 thang 3 nam 2017
THUYET MINH BAO CAO TAI CHiNH(Tih theo) MAU SO B 09a -DN Cac thuye't Minh nay la mOt be; plic;In hop thanh va can duvc doe. cldng thol vol boro cao tai chinh kem theo
5. Nguyen ta'c 1{6 toan cac khoan &Au tu. tai chinh
Cac khoan tin gui có kS/ han tai cac ngan hang thu.ang mai dtrac theo dOi va ghi nhan theo gia g6c.
6. Nguyen tAc k toan cling n9 phai thu
Cac khoan phai thu dtrac trinh by tren bao cao tai chinh theo gia tri ghi se trir cac khoan dir phong phai thu khó doi. Bao gem: cac khoan phai thu tir khach hang, khoan tra truck cho ngu.e.ri ban, phai thu nei be, cac khoan phai thu khac tai thai diem bao cao dirge ghi nhan theo hóa dan, chirng tr va &rot theo dOi chi tit cho ding di tuvrig khach hang.
Dir phong phai thu kho dei the hien gia tri dir kin bi ten thAt cua cac khoan nc phai thu có kha nang khong duvc khach hang thanh toan den thai diem lap bao cao tai chinh. Tang hoc giam se du tai khoan
phong du.ac hach toan vao chi phi quail doanh nghiep tren bao cac ket qua san xuAt kinh doanh trong
7. Nguyen ta".. c ghi nh4n hang tin kho:
Nguyen ilk ghi nh(in hang tan kho: Hang ten kho du.o.c tinh theo gia g6c, gia gec hang ten kho bao gem chi phi nguyen vat lieu trvc tip, chi phi nhan cong trt,rc del), chi phi san xuAt chung, neu có, de có duet hang ten kho dia diem va trang thai hien tai. Phwo'ng phap tinh giá tri hang tan kho: Gia tri hang ten kho dupe xac dinh theo phu.ang phi° binh quail gia quyen qu)'/. PIncon phcip kid, loan hang tan kho: Cong ty áp dpng phuang phap ke khai thu.eyng xuyen d hach toan hang ten kho. Phwo'ng phap IIp du. ',hang giáin gia hang Mil kho: Trong kSi ke toan Cong ty kh8ng lap dir phong giam
gia hang ten kho. 8. Nguyen ta'c ghi nh4n va cac khAu hao TSCD, TSCD thue tai chinh, bAt dl)ng san dAu tu.
Tai sin c6 dinh hetu hinh va khAu hao:
Tai san co' clinh hiru hinh duvc trinh bay theo nguyen gia trir gia tri hao mon lily Ice. Nguyen gia tai san c6 dinh bao gem gia mua vã ntrang chi phi CO lien quan tri,rc tie') den viec dtra tai san vac, trang thai sin sang sir ding. Cac chi phi mua sam, nang cAp va di rnoi tai san duvc ghi tang nguyen gia càa tai san vá chi phi bao tri, sira chira duvc hach toan vao ket qua san xuAt kinh doanh trong Khi tai san du.ac ban hay thanh nguyen gia va khAu hao lily ice &rot xoa s6, cac khoan thu nhap va chi
phi lien quan den viec thanh du tinh vao thu nhap hay chi phi trong
Tai san c6 dinh hinh dtrot khAu hao theo phu.ang 0.14 du.ang thing di,ra tren thai gian hti.0 ding Lrac
tinh. Thai gian khAu hao phn hap vai huang dn tai Thong tu. sa 45/2013/TT - BTC ngdy 25 thdng 4
tram 2013, ct the nhu. sau: S6 nam
Nha cda, 4t ki6'n trUc 05-25
-7
CONG TY CO PHAN KHAI THAC CHE BIEN KHOANG SAN HAI DUONG Bao cao tAi chinh Khu 2, Thi tran Phil Thir, Huyen Kinh Mon Bao cao tai chinh quji I nam 2017 Tinh Hai Dtrang, CHXHCN Viet Nam Kt thuc ngay 31 thang 3 nam 2017
THUYET MINH BAO CAO TAI CHiNH(Tih theo) MAU SO B 09a -DN Ccic thuy et minh nay la m:ot b .O. phdn hop thanh va cdn &roc cloc ddng thdi voi bac, cao tai chinh kem theo
May moc thiet bi 04-16 Phuung tin van tai, thiet bi truyen clan 07-10 Thiet bi dung cu quail 1/ 05-14
Tai sin Co dinh vo hinh va khAu hao:
Tai san c6 dinh v6 hinh cña Cong ty la gia tri cac quyen khai tilde khoang san va chi phi hoan nguyen m6i tru.Ong, dfroc trinh bay theo nguyen gia trir gia tri hao mon liiy k. Nguyen gia tai san c6 dinh vo hinh bao gm tang so' tin c lap quyen khai thac khoang san ma Cong ty phai n6p, chi phi hoan nguyen moi tru.o.ng troy tinh phai 1)6 ra sail khi ket thiic khai tilde va toan b6 cac chi phi lien quan khac d c6 duct giay phep khai thac khoang sari.
Quyen khai thac khoang san va chi phi hoan nguyen moi trub.ng &roc trich khau hao can cu theo trir ltrong du.gc cap pile!) khai aide cüa tirng mO.
9. Nguyen tAc k toan cac hop dtmg hop tic kinh doanh
Cong ty khong c6 Oat sinh trong kSi 10. Nguyen eic ke' toan thut TNDN hoan 114i
Khong Oat sinh nghi'ep vtj lien quan den thue TNDN hoan lai 11. Nguyen ta'c kê. toan chi phi tra trtrot
Chi phi tra truck bao g6m cac chi phi thuc te da Oat sinh nhung c6 lien quan den ket qua hoat d6ng san xuat kinh doanh ctia nhieu wan. Chi phi tra truck bao gm gia tr cong cu dung cy dã xuat dung, cac chi phi dã phat sinh va &roc coi la c6 kha nang dem lai loi ich kinh te trong along lai cho cong ty. Cac chi phi nay du.o.c v'On hoa &raj hinh thirc cac khoan tra tru.o.c va dtroc phan 13.6 vao Bao ca.° ket qua hot Ong kinh doanh, tiiy vao tinh chat dm chi phi ma phan loai dai han va ngAn han. 12. Nguyen ta'c ke' toin no' phai tra
Cac khoan nçi phai tra &roc theo d6i chi d iet theo kji han phai tra, di Wong phai tra. 13. Nguyen tc ghi nhn vay va no. phai tra thue tai chinh
Cong ty khong pilaf sinh cac nghiep Nig lien quan den cac khoan vay va no phai tra thue tai chinh 14. Nguyen tc ghi nh4n va vn hoa cic khoin chi phi di vay
Cong ty khong phat sinh cac nghiep vu lien quan den cac khoan vay, chi phi di vay. 15. Nguyen tAc ghi nh4n chi phi phai tra
Cac khoan chi phi thuc t6 chua phat sinh nhu.ng duct trich tru.o.c vao chi phi sari xuat kinh doanh trong kS, de dam bao khi chi phi Oat sinh thtrc t khong gay dOt bin cho chi phi san xuAt kinh doanh tren ca so dam bao nguyen tAc phii hop girra doanh thu va chi phi. Khi chi phi do phat sinh, nu c6 chenh lech vói st)d trich, k toan tin hanh ghi b6 sung hoac ghi giam chi phi tu.ang irng vó.i phAn chenh lech.
16. Nguyen tAc va phifung phap ghi nh4n cac khoin thy phong phai tra
Cac khoan dt,r phOng phai tra dupc ghi nh4n khi Cong ty c6 nghia vg nci hien tai do ket qua tir m6t su kin
da xay ra, va Cong ty c6 kha nang phai thanh toan nghia vu nay. Cac khoan dir pheng &roc xac dinh tren
8
CONG TY CO PHAN KHAI THAC CHE BIEN KHOANG SAN HAI DU'ONG Bao ea() tai chinh Khu 2, Thi tran Phu Thir, Huyri Kinh Mon Bao cao tai chinh qu)% I nam 2017 Tinh Hai Duang, CHXHCN Vi:et Nam K6t thuc ngay 31 thang 3 nam 2017
THUYET MINH BAO CAO TAI CHINH (Tip theo) MAU SO B 09a -DN Ccic thuy& minh nay la m'Ot b -a phan hop thanh va Ce2211 CAW Cl9C cldng ilia" voi bao ccio tai chinh kem theo
ca SO. trot tinh dm Ban Giam dc v cac khoin chi phi cAn thi6t de' thanh toan nghia vii ng nay tai ngay
k'et thiic IcS/ boat Ong.
Khoan du phOng phai tra cua Gong ty la cac khoan du phOng ye chi phi cai tao phuc 116i moi true-rig cac
me sau khai
17. Nguyen ta".. c ghi nh4n doanh thu chtra thkrc Khong Oat sinh tong kY
18. Nguyen 6'c ghi nh4n trai phie'u chuyn Khong Oat sinh tong kY
19. Nguyen fAc ghi nh4n Win chit so' hum
V6n du tu cfa cliii sO, hiru duvc ghi nhan theo s6 v6n tlwc g6p cüa chu so. hau.
Vo'n khac cüa chil so. hau clugc ghi nhan theo gia tri tai san c6 clinh dupe bi6u tang sau khi dã trir cac
khoan time phai n6p lien quan dn cac tai san duct bieu, tang nay.
Lgi nhuan sau thu e chua phan ph6i la s6 lgi nhuan tir cac hoat Ong ccia doanh nghiep bao g6m Igi nhuarl
tir cac nam truck de lai va lgi nhuan thgc hien trong
20. Nguyen tAc va phtrung pita') ghi nh4n doanh thu
Doanh thu ban hang:
Doanh thu ban hang duvc ghi nhan khi cl6ng thei thoa man tat ca nam(5) dieu kin sau:
- C6ng ty dã chuyen giao phAn Ion rüi ro va lgi ich gan lin vai quy&I so. hiru san pham hoc hang
hoa dä duct chuy6n giao cho nguei mua;
- Cong ty khong con nam girt. quyen quan l,2 hang boa nhu nguOi so. hall hang h6a hoc quyen
kiem soat hang Ma;
- Doanh thu clugc xac clinh tuang d6i cllac chin;
- Cong ty TA' thu duvc hoc së thu duvc lgi ich kinh t6 tir giao dich ban hang;
- Xac dinh dugc chi phi lien quan d'en giao dich ban hang
Doanh thu cung cAp dich vu: Doanh thu cung cAp dich vi cluvc ghi nhan khi ket qua cüa giao dich do
&KT xac clinh m6t cach clang tin cay. Trugng hop viec cung cap dich vg lien quan an nhieu thi doanh
thu duvc ghi nhan trong kS/ theo ket qua phAn cong viec dä hoan thanh vao ngay lap Bang Can d6i
toan cña kS/ do. Ket qua cüa giao dich cung cAp cbch clugc xac clinh khi them man tAt ca b6n (4) dieu
kien sau:
- Doanh thu duvc xac clinh tuang d6i chic chAn;
Co kha nang thu duvc lgi ich kinh tie to. giao clich cung cap clich vii d6;
- Xac clinh dugc phAn cong viec cla hoan thanh vao ngdy lap Bang can cl6i kA toan;
- Xac clinh duvc chi phi phat sinh cho giao dich va chi phi a hoan thanh giao dich cung cap clich
vu do
Doanh thu hout Ong tai chinh: Doanh thu Oat sinh tir tin lai, c6 tdc, lgi nhuan cluvc chia va cac
khoan doanh thu boat clOng tai chinh khac clugc ghi nhan khi thoa man d6ng thoi hai (2) dieu kin sau:
- Co kha nang thu duvc lgi ich kinh tie tir giao dich d6;
- Doanh thu cluvc xac dinh tuang d6i chAc chin.
Thu nh4p khac: La cac khoan thu nhap khong phai la doanh thu ban hang, doanh thu cung cap dich
9
CONG TY CO PHAN KHAI THAC CHE BIEN KHOANG SAN HA! DUONG Bao cao tai chinh Khu 2, Thi tran Phti Thu., Huyen Kinh Mon Bao cao tai chinh qu/ 1 nam 2017 Tinh Hai Duang, CHXHCN Viet Nam 1K:et thiic ngay 31 thang 3 nam 2017
THUYET MINH BAO CAO TAI CHINH (Tip theo) MAU SO B 09a -DN Cac thuyet minh nay la nOt bo.' ph 017 hop ththnh va can cluvic cloc (long thol voi boo coo tai chinh kern theo
doanh thu hoat Ong tai chinh. 21. Nguyen tAc ke toan cac khoan giam trir doanh thu
La cac khoan chigt khAu thong mai, giam gia hang ban, hang ban bi tra lai. 22. Nguyen tAc k than gia vein hang ban
Duvc ghi 1111411 khi trong kS/ k toan Co Oat sinh doanh thu ban hang, doanh thu cung cip dich vii. Vic tinh gia vem d tuan thi nguyen t.L phi' hap, nguyen tic nhAt quan. 23. Nguyen 6c ke Wan chi phi tai chinh
LA cac khoan chi phi dtrac ghi nhan lien quan ci len hog dOng tai chinh nhu.: Lai vay, 1.6 dAu tu tai chinh... 24. Nguyen tAc ke toan chi phi ban hang, chi phi coati doanh nghi4 Chi phi ban hang: La cac khoan chi phi gian tip phpc vii cho hog Ong phan phi san phim, hang hoa,
cung cip dich vp ra thi trugng bao g6m cac chi phi: xoc b6c, vAn chuygn san phAm tieu thp, thue cAu rot
hang. Cac khoan chi phi nay phat sinh trong kS/ &rat ghi nhAn ngay vao bao cao kgt qua hoat Ong kinh doanh cOa kS, do khi chi phi do khOng dem lai 19i ich kinh tg trong cac kS/ sau. Chi phi quail doanh nghigp: LA cac khoan chi phi gian tip phpc vp cho hoat ciOng dieu hanh san xuAt
kinh doanh cüa Cong ty. Mgi khoan chi phi quan 1/ doanh nghiep Oat sinh trong kS/ duct ghi nhAn ngay
vao bag cao kgt qua hog dOng kinh doanh cüa IcS/ do khi chi phi do khong dem lai lcyi ich kinh t trong cac kS/ sau.
25. Nguyen tAc va phtrung phap ghi nh4n chi phi thue thu nh4p doanh nghi4 hin hanh, chi phi
flint thu nh4p doanh nghi4 'loan 14i.
Chi phi thu'J thu nhik doanh nghrep (TNDN) hien hanh: Chi phi thug TNDN hien hanh thg hien t6ng
gia tr cOa s6 thug phai tra trong hien tai va s6 thug hodn lai. Chi phi thug thu nhAp doanh nghiep hien
hanh dugc xac dinh tren CO SO. thu nhAp chiu thus va thug suit thus TNDN trong nam hien hanh. Thug
suit thug thu nhAp doanh nghiep IA 20%. Thui thu nhijp hoan Igi: Dtrac tinh tren ca so. cac khoan chenh lech tam thoi giaa gia tri ghi s6cOa cac
khoan 'nue tai sari hoc cong ng tren Bang can di k toan va ca so' tinh thug thu nhAp. Thug thu nhAp
ho-an lai dirge xac dinh theo thug suit thug TNDN chi tinh s áp ding cho nam tai san dirge thu 1i6i hay na
phai tra dirge thanh toan. Tai san thug thu nhAp hoan lai chi dtrac ghi nhAn khi chic chin CO du lai nhuA.n
tinh thus trong ttrang lai a sir dpng cac khoan chenh lech tam thai dirge khAu trir.
Khong bO trir chi phi thus thu nhAp doanh nghiep hien hanh vai chi phi thu e TNDN hoan lai.
26. Cac nguyen fAc va phuvng phap khac: Dian thu theo cac chg dO hien hanh
* Nguyen ilk trich lp cdc khodn dr trfr cdc guy- tic lqi nhuan satt thud:
Lgi nhuAn sau thug thu nhAp doanh nghiep dugc phan ph6i theo (lieu le cong ty va dugc Dai hi c6 (long
phe duyet tai Di lii Co (long thu•ang Men.
Qui) dau ttr ph& trigtz: Qu9 nay chive lAp d du tir mo• rOng quy mo san xuAt, kinh doanh hoc du ttr
chieu sau cOa Gong ty.
-10-
SO (Jail 14 Dau nam
8.742.538.627 10.848.728.427
578.757.877 1.800.981.377
1.116.190.550 1.210.831.850
2.020.992.000
1.136.310.000
198.710.000
5.911.280.200
5.617.213.200
CONG TY CO PHAN KHAI THAC CHE BIEN KHOANG SAN HA! WONG BAo do tai chinh Khu 2, Thi trail Pliii Thir, Huyen Kinh Mon Bao cao tai chInh quy 1 nain 2017 Tinh Hai Duang, CHXHCN Viet Nam Kest thuc ngay 31 thang 3 nam 2017
THUYET MINH BAO CAO TAI CHINH(Ti6p theo) MAU SO B 09a -DN Cac thuyet minh nay la nC9t 120 phan hop thanh I' a can &roc cloc cljng thoi vol bao cao 101 chinh kern the°
0119 k hen thirong phác Iii: Qu9 nay duvc trich 14 dê khen thuong, khuyen khich vat chat, dem 14i Içi
ich chung N/A nang cao philc Ipi cho cong nhan vien, de‘3ng theyi con diing d h6tr9 dja phuang nai Cong ty
dong quan.
V. THONG TIN BO SUNG CHO CAC KHOAN WIC TRiNH BAY TRONG BANG CAN DOI KE TOAN.
Dan vi tinh: VND
1. Tien SO cuOi Du nam
-Tin m4t t4i qu9
- Tin gOi Ngan hang khong k9 hn
+ Vietinbank Nhi Chi -du
312.268.600
1.640.260.498
261.757.016
383.048.200
2.869.851.775
778.738.248
+ BIDV Hoang Mach 1.378.503.482 2.091.113.527
- Cac khoan tuang duang tin 6.000.000.000 8.000.000.000
+ Tien girl cO k5 han tai Vietinbank Nhi Chi eu 4.000.000.000 4.000.000.000
Thi.17 gild co /g) hin tgi BIDV Hoang Thach 2.000.000.000 4.000.000.000
CCing 7.952.529.098 11.252.899.975
(i) Cac khoa.n tuang &rang den phan anh cac khoan tien gdi có g.,6c khong qua 3 thang tni cac
nal hang thuang mai.
2. Cac Lhofin dan tn. tai chinh
S 6 cu6; Dan nam
Gia g6c Gia tri hqp iç Gia gOc Gia tri
SO cuOi Dau nam
Gia g6c Gia tri ghi so Gia gOc Gia tri ghi so
b. Dan tif Ham giir den ngay dao h4n
c. Du lir Op von vac) cac don v lihac
03. Phai thu khach hang
a. Phai thu khach hang ngan hin
- Xi righi0 tu doanh van tai Elc;ing Lac
- Cong, ty TNHH Hung Flea
- Cong ty CP XD va KD VLXD
- Cty CP XD &TM Iloang Kim
- Cac khonn phni thu khach 1-Innfz, khac
b. Phai thu Mulch hang dai h4n
- Khach hang...(tren 10% tro. len)
c. Phai thu lihach hang la cac ben lien quan
04. Phai thukhac SO cu6i nam
CONG TY CO PHAN KHAI THAC CHE BIEN KHOANG SAN HAI DU'ONG Bao cao tai chinh Khu 2, Thi tran PhO Thir, Huy'n Kinh MOn Rao cao tai chinh quji 1 nam 2017 Tinh Hai Duong, CHXHCN Viet Nam K6t thiic ngay 31 thang 3 nam 2017
THUYET MINH BAO CAO TAI CH1NH (Tip theo) MAU SO B 09a -DN Cac thuyet rninh nay la m'at bó phan hop thanh va ccin clugc cloc clang thol vol bao cao tai chinh kem theo
a. NgAn 1-1#n - Phai thu ye lao dOng(BHXH)
- Cho mugn cac khoin tarn img
- Phai thu khac
b. Dai han - K2 qu9 cãi tao phvc hi mai truang cac mo
Gia tri Dii Du Gia tri
phong phong 321.697.000
221.697.000
100.000.000
9.412.784.573
9.412.784.573
166.704.762
166.389.500
315.262
8.112.524.855
8.112.524.855
05. MI sin thieu ch6 IS7 Si; cuOi kj, D'au nam
SO luvng Gia tri SO luvng Gia tri
6. Nce xAu SO cueii DAu nam
Gia tri DOi Gia triDôi Gia gOc c6 the tuvng Gia gOc c6 the ttrcyng
thu hoi ncr thu hoi nq
T6ng gia tri cac khoan phai thu, cho vay qua han thanh toan hoac chtra qua han nhtmg ,co kha nang thu hoi - C6ng ty TNHH Tren 3 Tren 3
282.248.000 282.248.000 Dim Thanh . , nam nam - Xi nghiep co phan Tren 3 Tren 3
255.840.600 325.840.600 Tan tien Bac Ninh nam nam - Cong ty TNHH San Tr& 3 Tren 3
305.471.000 305.471.000 Thinh nam nam - Cong ty CPTM Tren 3 Tren 3
181.051.800 181.051.800 Thanh Vinh nam nam
Tren 2 Tren 2 - Khach hang khdc 483.484.700 15.000.000 nam 483.484.700 15.000.000 nam
C§ng 1.508.096.100 15.000.000 1.508.096.100 15.000.000
7. Hang tn kho cuOi D'au Ham
Gia gOc Dii
phOng Gia gOc Dv phong
- Nguyen lieu, v:at lie‘u 527.828.958 510.903.734
- Cong cp, ch,ing ,cp 3.283.208 6.394.791
- Chi phi sari xuat kinh
26.849.344 9.171.676 doanh der clang
- Thanh phAin 12.065.780.352 12.781.208.411
Ci)ng: 12.623.741.862 13.307.678.612
- 12 -
CONG TV CO PHAN KHAI THAC CHE BIEN KHOANG SAN HA! DUNG Bao cao tai chinh Khu 2, Thi tr fan Phu Thu., Huyen Kinh Mon Bao cao tai chinh cit4, I nam 2017 Tinh Hai Dtrcmg, CHXHCN Viet Nam Ket thUc ngay 31 thang 3 nAm 2017
THUYET MINH BAO CAO TAI CHINH(Ti6p theo) MAU SO B 09a -DN Cac thuyit minh nay la m'Ot b"O ph 'an hop thanh va can &roc cloc cldng tha.i vai bao cao tai chinh kern theo
08. Tai sin difr dang dai htn S6 cuiii D'Au nam
Gia g6c
Gia tri CO the thu
hôi
Gia g6c
Gia tri co the thu hoi
a. Chi phi san xuat, kinh doanh do dang dai han
b. Xay dvng ca ban do• dang
- XDCB gmg:
Cuiii Da'u nam
- 13 -
CONG TY CO PHAN KHAI THAC CHE BIEN ICHOANG SAN HAI DliONG Khu 2, Thi trAn PhU Thir, Huy'n Kinh Mon Tinh Hai Duang, CHXHCN Vi4 Nam
THUYET MINH BAO CAO TA! CHiNH(Tiep theo) Cac thuySt minh nay la mOt bei phan kip thanh viz can duvc cipc dling thai vat bdo cdo tat chinh kern theo
Sao cao tai chilth Bao cao tai chinh quj, I nam 2017
Kt thilc ngay 31 thang 3 nam 2017
MAU SO B 09a -DN
09. Tang, giam tai sfin c (Thai hat, Willi
Khofin myc Nita dm, y4t kien
trac May ink, tiiit bi Phtrceng tin vn tai
truyen (Ian
Don vi tinh: VND
Thi& bi, citing Tong Ong cy (wan
I. Nguyen gia
SO du. (Ian nam 7.881.075.491 20.324.761.131 2.310.187.829 260.102.396 30.776.126.847
- Mua trong nam
- Da'u ttr XDCB !loan thanh
So du. cuOi 7.881.075.491 20.324.761.131 2.310.187.829 260.102.396 30.776.126.847
II. Gia tr1 hao mon WS/ kt'
St) dir d'au nam 5.633.993.865 8.091.579.826 1.664.510.950 227.964.492 15.618.049.133
- 1(11Au hao trong nam 149.413.602 624.860.613 73.157.757 3.974.499 851.406.471
SEI du. mil 1,{ , 5.783.407.467 8.716.440.439 1.737.668.707 231.938.991 16.469.455.604
III. Gia tri con lyi
- Tyi ngay claim nam 2.247.081.626 12.233.181.305 645.676.879 32.137.904 15.158.077.714
- Tyi ngay cuoi 2.097.668.024 11.608.320.692 572.519.122 28.163.405 14.306.671.243
Tai ngay 31 thang 03 nam 2017, nguyen gia dia tai san Co (111111 liOn hinh bao 2,(3M cac dinh dã khAu hao 1-Ce't nhung Van con sir dung vói gia tri 6.204.716.341 VND.
- 14 -
CONG TY CO PHAN KHAI THAC CHE BIEN KHOANG Khu 2, Thi trAn Phu Thu., Huyn Kinh Mon Tinh Hai Dtrong, CHXHCN Vi't Nam
THUYET MINH BAO CAO TAI CHiNH (Tip theo) Cac thuyet minh nay la 'flat b"O phan hop thanh va ca'n &roc cloc
SAN HA! [WONG Bao cáo tai chinh Bao cao tài chinh guy/ I nam 2017
K6t thuc ngay 31 thang 3 nam 2017
MAU SO B 09a -DN clang Mai voi bcio cao tai chinh kern theo
Quyn khai thac khoang
sin
Chi phi hoar' nguyen moi
trtrong
Don vi tinh: VND
TOng c(ing
17.436.318.937 13.741.609.000 31.177.927.937
17.436.318.937 13.741.609.000 31.177.927.937
10.475.176.932 9.185.334.622 19.660.511.554
546.654.823 275.883.335 822.538.158
- - -
11.021.831.755 9.461.217.957 20.483.049.712
6.961.142.005 4.556.274.378 11.517.416.383
6.414.487.182 4.280.391.043 10.694.878.225
10. Tang, giam TSCD vo hinh
Khoin muc
I. Nguyen gia
stl du' dAu nam
- Tang khac
SO' du. cuOi ki
II. Gia tri hao mon ley ke'
So' du dam nam
- KlAu hao trong nam
- Tang khac
So' du' cucii
Gia tri con lui
- Tti ngay du nam
- Ti ngay cuôi k'
Theo Van ban se) 723/TTg-KTN ngay 21 thang 5 nam 2014 dm Thu Wang Chinh phU, Cong ty tam thOi
chira phai nOp tin cAp quyen khai thac khoang san di vói phAn tra luvng dã khai thac tü ngay 01 thang
7 nam 2011 Ten ngay 31 thang 12 nam 2013 voi tang s6 tin IA 5,9 tj, VND. Se) tin nay da duct Cong
ty ghi nh5.n vao chi tieu Nguyen gia tai san c'e) dinh ve) hinh va chi tieu Thu e va cac khoan phai nOp Nha
!mac. Tai san nay duvc Cong ty trich khAu hao bAt dAu tu nam 2015 can dr theo tra luvng khai thac
trong kS, va tra luvng trot tinh con lai duvc phep khai thac.
Tai ngay 31 thang 03 nam 2017, nguyen gia cüa tai san c dinh vo hinh bao ge)m cac tai san c dinh dä
khAu hao het nhung vAn con sfr dung voi gia tri la 6.599.654.260 VND. 11. Tang, giam tai san cô clinh thue tai chinh: Khong phat sinh 12. Tang, giam bat th)ng sari clan Khong phat sinh
13. Chi phi tra truck
a. Ngin hurl
- Cac khoan khac
St) cuOi k Du nam
b. Dai hri 38.171.513 128.115.094
- Chi phi CCDC, cI6 dUng van phong 9.925.431 72.332.825
- Chi phi h-6 trg den NI do khai thac 28.246.082 55.782.269
COg: 38.171.513 128.115.094
14. Tãi san khac
a. NgAn h4n b. DM hull
St) ctifii D'au nam
COng:
- 15 -
CONG TV CO PHAN KHAI THAC CHE BIEN KHOANG SAN HA! MIONG Bao can tAi chinh Khu 2, Thi trAn Phi] Thu, Huyen Kinh Mon Bac, cao tai chinh quji 1 nam 2017 Tinh Hai Ducmg, CHXHCN Viet Nam Kt thiic ngay 31 thang 3 nam 2017
THUYET MINH BAO CAO TAI CHINH (Tit') theo)
MAU SO B 09a -DN Cac thuyet minh nay la mOt b5 pin thanh va cdn &ivy cl9c cl dng thdi voi bao cao tai chinh kem theo
15. Vay va ncr thue tai chinh SO cu6i kY
Trong nam
D'au nam
Gia tri
So c6 kha
nang tra no.
Tang Giam Gia tri
S6 c6 kha
nang tra no.
a. Vay ngan han
b. Vay dai han
COng:
c. Cac khoan na thue tai chit*
Nam nay
Nam trivet
Thoi han
T6ng khoan thanh Wan tien
thue tai chinh
Tra tien lai
thue
Tra no goc
Tiing khoan thanh ton tien thue tai
chinh
Tra tien lai
thue
Tra nçrgôc
Tr 1 nam tro. xuo'ng
Tren 1 nam den 5 nam Tren 5 nam
d. So vay va nç thue tai chinh qua han chu.a thanh toan
S6 cu6i k-37 Du nam
Goc c
Lai
Gc
Lai
- Vay;
- No. thue tai chinh;
- 14 do chtra thanh Wan
d. Thuyet minh chi tit ve cac khoan vay va no thue tai chinh di cac ben lien quan
16. Phai tra nguiri ban So cu6i DAu nam
a. Cac khoan phai tra ngu'ed ban ngan h#n - Cong ty co phan Thong Nhat - Cong ty TNHH MTV 6&9 - Doanh nhiep tu. nhan Khanh Hien - Cong ty Hoa chit ma
4.128.428.054
457.350.100
1.126.380.300
450.663.300
So c6 kha nang tra
531.756.984
Gia tri S6 c6 kha
Hang tra nr
5.402.078.162 5.402.078.162
705.570.700 705.570.700
1.125.814.200 1.125.814.200
1.162.469.000 1.162.469.000
514.056.312 514.056.312
Giátri
4.128.428.054
457.350.100
1.126.380.300
450.663.300
531.756.984
- 16 -
Don vi tinh: VND
So. phai nOp trong nam
SO dã nEp trong Liam
CuOi nam
CONG TY CO PHAN KHAI THAC CHE BIEN KHOANG SAN HA! DUONG Bao do tai chinh Khu 2, Thi tran Phi:i ThU, Huy@i Kinh Mon Bao cao tai chinh qt4 1 nam 2017 Tinh Hai Duang, CHXHCN V* Nam Kt thiic ngay 31 thang 3 nam 2017
THUYET MINH BAO CAO TAI CHINH (Tip theo) MAU SO B 09a -DN Ccic thuyk minh nay la mat ba plin hop thanh va can clugc d9c clang thal val bao ccio tai chinh kem theo
Bach Thai Buoi
- Phãi tra cac di tuong khac b. Cac khoin phai tra nguoi ban dai hyn
1.562.277.370 1.562.277.370 1.894.167.950 1.894.167.950
- Khach hang...(10% tro. nen) - Phai tra cac doi tuong khac
CO'ng: 4.128.428.054 4.128.428.054 5.402.078.162 5.402.078.162 c. SO no, qua hyn chun thanh toan - Khach hang.. .(10% tro• nen) - Phai tra cac di Wong khac
Ccmg:
d. Phai tra nguiri ban la cac ben lien quan
17. Thu 4 va cac khoan phai ni)p nha ntro'c
Khoin myc Du nam
a. Phai
- Thu6 GTGT
- Thud Thu nhap doanh nghiep - Thue thu nhap cá
nhan
- Phi mon bai
- Thue' Tai nguyen
- Thus sir dking clat phi nong nhiep
- Tin time Tat
- Phi bao ye moi truong - Tien cap quye‘n
khai the khoang san
ging:
b. Phil thu
679.900.586
762.973.106
124.739.420
-
3.381.543.412
317.706.265
6.630.934.854
1.855.386.516
54.179.649
42.751.000
3.000.000
2.501.221.256
21.830.747
608.574.501
603.590.350
1.757.669.520
762.973.106
165.590.420
3.000.000
4.915.621.997
-
685.892.215
349.928.215
777.617.582
54.179.649
1.900.000
967.142.671
21.830.747
608.574.501
235.404.400
6.281.006.639
11.897.797.643 5.690.534.019 8.640.675.473 8.947.656.189
COng:
18. Chi phi phai tra S6 civil 14 Du nam
-17 -
CONG TY CO PHAN KHAI THAC CHE BIEN KHOANG SAN HAI DtIONG Bao ea() tai chinh Khu 2, Thi tran PhU Thd, Huy0 Kinh Mon Tinh Hai Dirong, CHXHCN Vilet Nam
THUYET MINH BAO CAO TAI CHINH (Tip theo) Cac thuye't minh nay la m'at b."0 phan hop thanh va can chrov doc cldng thai vol bao coo tai chinh kern theo
Bac cao tai chinh cit13% I ham 2017 K6t thtic ngdy 31 thang 3 ham 2017
MAU SO B 09a -DN
a. NgAn - Cac khoan trich truck khac: Chi phi cl* san xuat,BDDH,che ntrac,phi kiern toan
b. DM 114n
- Lai vay
- Cac khoan khac
80.155.930
80.155.930
312.242.580
312.242.580
Ci)ng: 80.155.930 312.242.580
19. Phai tra khac
a. Nga'n h4n
So cuOi D'Au nam
- Kinh phi cong cloan 119.823.000 112.440.000
- Thi lao HDQT, BKS, this 55.000.000 55.000.000
- Cac khoan phai tra, phãi nOp khac 64.088.438 51.993.700
238.911.438 219.433.700
b. Dai 114n c. SO nct qua h4n chtra thanh toán
20. Doanh thu chtra thtyc hen
a. Ng'An 114n
So ctio'i k Bu nam
ging:
b. Daih4n
Cs5ng:
c. Kha nang khOng thtyc hin &Kee lifyp dOng vó.i khach hang
23. Dkr pitting phai tra
a. Nga'n h4n
So cuOi Du nam
Qng:
b. Dai 11#11 - Dp phong phãi tra khac: Chi phi cai tao phc hi rnôi
trtron g 13.741.609.000 13.741.609.000
qng: 13.741.609.000 13.741.609.000
24. Tai san thu e thu nh4p hoan 14i va thu e thu nIth hoan phai tra a. Tai san thu e thu nhâp hoan 141
b. Thue thu nh4p hoar' 1ii phai tra
SO cuOi 14 Du nam
-18-
CONG TY CO PHAN KHAI THAC CHE BIEN KHOANG SAN HA! DLit:INC Khu 2, Thi trAn Phu Thir, Huy'n Kinh Mon Tinh Hai Duung, CHXHCN Vi't Nam
THUYET MINH BAO CAO TAI CHiNH(Tiecp then) Cac thuy'jt minh nay la m'Ot bei ph .07 hop thanh va can &cot cloc (Icing thOl vori bet° cao tai chinh kern theo
25. V6n chit ser hint , a. Bang del chieu hien di)ng cüa von chit so• him
Bat) cao tai chinh Bao cao tai chinh q4 I nam 2017
Ket thitc ngay 31 thang 03 nam 2017
mAu sO B 09a -DN
Don VND
Ni dung V6n gop dm chti s& hint
V6n khac ctia chti so•
him
QuS, 'eau tr Oat trien
Lcri nhu4n sau time chra Milan Ttong cOng
phoi va cac qu*S7
S6 drta.i ngay 01/01/2016 17.174.100.000 536.512.500 10.981.052.704 28.691.665.204 - Lai tong nam truck 8.905.153.363 8.905.153.363 - Quy khen thtreyng phac lgi (3.400.000.000) (3.400.000.000) - C tirc &rot chia (5.152.230.000) (5.152.230.000)
Ski drt.tai ngay 31/12/2016 17.174.100.000 536.512.500 11.333.976.067 29.044.588.567
S6 drt4i ngay 01/01/2017 17.174.100.000 536.512.500 11.333.976.067 29.044.588.567 - Lgi nhu'O tong kji 159.718.598 159.718.598 So drcu6i nam nay 17.174.100.000 536.512.500 11.493.694.665 29.204.307.165
- 19 -
Nam nay
Nam trtrot
17.174.100.000
17.174.100.000
17.174.100.000
17.174.100.000
Se cuei DAti nam
1.717.410 1.717.410 1.717.410 1.717.410 1.717.410 1.717.410
1.717.410 1.717.410 1.717.410 1.717.410
SO d'au nam Tang Giam SO cuOi k37
1.043.177.904 609.439.391 433.738.513
CONG TY CO PHAN KHAI THAC CHE BIEN KHOANG SAN HA! DUtiNG Bao cao tai chinh Khu 2, Thj tran Ph Thd, Huy@l Kinh Mon Bao cao tai chinh gq 1 nam 2017 Tinh Hai Dumg, CHXHCN Vi't Nam K6t thtic ngay 31 than 03 nam 2017
THUYET MINH BAO CAO TAI CHiNH (T4 theo) MAU SO B 09a -DN Cac thuyet minh nay la m'at b0 phan hop thanh va can dugc c19c dong thoi voi bao cao tai chinh kern theo
b. Chi tiet yen gop cita chti s& hiru So cuei DAu nam
- Cong ty Co phAn ca khi va khoang san Ha Giang 6.131.160.000 6.131.160.000
- V6n gop cia cac cl6i tuvng khac 11.042.940.000 11.042.940.000
COng: 17.174.100.000 17.174.100.000
c. Cacgiao dich ve yen veri cac chit so' hint va phan phoi Co ta.c, chia 191 nhu4n
- VOn du tu cüa chit ser hau
+ Vern Op dAu nam
+ Win gap tang trong nam
+ Von gap giam trong nam
+V&igópcui nam
+ C6 tirc, lgi nhu;an dã chia
d. Co phieu
- S6 luvng c phi6u clang kji phat hanh - S6 lung CO' phiL da ban ra cong chimg
+ C phiL ph O thong + C phi6u tru dai - S6 hrang DS' phi6u mua phi6u guy) - S ltrang cO phi6u clang lull hanh + Cc phi6u ph6 thong + Co phiL Lai dai * Wnh gia c phiL dang hru hanh: 10.000d ( Muoi ngan dOng) d. Co tire
- C tirc da congb6 sau ngay ke't thfic kS/ k toan Warn: e. Cac qu5, ctia doanh nghi4 - Quy khen among - phiic lai
g. Thu nhap ya chi phi, lai hoc Lô dtrqc ghi nh4n try.c tiep vao yen chit s& hint theo quy dinh cita chuan mire ke toan cu the.
26. Chenh 1cIi danh gia 1i tai san
14 do thay di giira s6 clAu nam va cuo'i nam
27. Chenh 1ch t gia
28. Nguen kinh phi
- Ngu6n kinh phi duvc cAp trong nam - Chi sv nghi4 - Ngu6'n kinh phi con lai cu6i nam
29. Cac khoan ngoai bang can dei kê toan
a. Tai san thue ngoai
Nam nay
Nam trirov
Nam nay
Nam truck
Nam nay
Nam &trot
St) cutii kji
DAti nam
- 20 -
CONG TY CO PHAN KHAI THAC CHE BIEN KHOANG SAN HA! DU.ONG Bao ea() tai ehinh Khu 2, Thi trian Phu Thu., Hu* Kinh Mon Bao cao tai chinh qu)% 1 nam 2017 Tinh Hai Duong, CHXHCN Vi't Nam K6t thuc ngdy 31 thang 03 n'arn 2017
THUYET MINH BAO CAO TAI CHiNH(Ti6 theo) MAU SO B 09a -DN Cric thuyit minh nay la m.ot b0 phan hop thanh va can cluvc cloc cldng thoi vol bao ccio tai chinh kem theo
b. Tai san nhan gifrhO c. Ngovi t cac lovi d. Kim khi qu57, dá quS, d. doi da xir 157
- Cong ty cong trinh 86 ( Ban no cho Cong ty mua ban no.)
- Cty v4t tu. XD va 4n tai Hai Phong ( Ban no cho Cong ty mua ban no.)
- DV NO Van Tam ( X6a no theo quyet dinh càa HDQT)
- DNTM Phuang Binh ( X6a no theo quyet clinh ctia HDQT) e. Cac thong tin khac ve cac khoin mvc ngoai Bang can doi ke toan
30. Cac thong tin khac
VI. THONG TIN BO SUNG CHO CAC KHOAN MI.JC TRiNH BAY TREN BAO CAO KET QUA HOAT DONG KINH DOANH.
Dan vi tinh: VND 01. TOng doanh thu ban hang va cung QuSi 1/2017 QuS, 112016 03 Thang 2017 03 Thing 2016 cap dich vv.
Si; tin
1.914.511.600
Thai diem
621.898.570 Thug 01/2013
Thang 09/2008
26.527.700 Thang 11/2015
54.401.109 Thang 11/2015
a. Doanh thu - Doanh thu ban
hang + Doanh thu
ban dá tho + Doanh thu
ban dá che bien + Doanh thu
ban cat nghien
29.685.502.568
456.259.033
28.879.429.819
349.813.716
30.043.005.362
1.108.221.712
28.934.783.650
30.043.005.362
29.685.502.568
456.259.033
28.879.429.819
349.813.716
29.685.502.568
30.043.005.362
1.108.221.712
28.934.783.650
30.043.005.362 COng: 29.685.502.568
b. Doanh thu di vói cac ben lien quan
c. Trtdrng hcrp ghi nh4n DT cho thue tai san la tOng s tin nhan trtrot...
02. Cac khoan giam trir doanh thu
QuS, 1/2017 QuS, 112016 03 Thang 2017 03 Thang 2016
Trong do: 03. Gia vein hang ban
QuS, 1/2017 QuS, 1/2016 03 Thang 2017 03 ThAng 2016
- Gia von cüa thanh pham da ban
COng:
25.700.124.052 20.896.018.384 25.700.124.052 20.896.018.384
25.700.124.052 20.896.018.384 25.700.124.052 20.896.018.384
-21 -
07. Chi phi khac - Cac khoan khac
ging:
QuS71/2017 QuS71/2016 03 Thang 2017 03 Thang 2016 7.293.800 7.293.800
7.293.800
7.293.800
CONG TV CO PHAN KHAI THAC CHE BIEN KHOANG SAN HA! DU'ONG Bao cáo tai chinh Khu 2, Thi tran Phü Thu., Hu}* Kinh Mon Tinh Hai Duang, CHXHCN Vi't Nam
THU YET MINH BAO CAO TAI CH1NH(Ti6p theo) Cac thuyet minh nay la me)t be) ph 07 Op
04. Doanh thu ho4t ding tai chinh QuS, 1/2017
va ca'n cluvc clpc &mg thol vol bac, aro tai chinh kern theo
QuS, 1/2016 03 Thang 2017 03 Thing 2016
- Lai tie'n gui, ti'en cho vay - Doanh thu hoat Ong tai chinh khac
73.057.311 107.346.518 73.057.311 107.346.518
Cepg: 73.057.311 107.346.518 73.057.311 107.346.518
5. Chi phi tai chinh QuST 1/2017 QuS71/2016
03 Thang 2017 03 Thang 2016
ging:
6. Thu nh4p khac QuS, 112017 Qu571/2016
03 Thang 2017 03 Thang 2016 - Thu ti& thue nha tap the cua 8.400.000 13.280.000 8.400.000 13.280.000 CNV
C'Og: 8.400.000 13.280.000 8.400.000 13.280.000
Bao cao tai chinh quji 1 nam 2017 K6t thCic ngay 31 thang 03 nam 2017
MAU SO B 09a -DN
08. Chi phi ban hang va chi phi quail 1 doanh nghi4
a. Cac khoin chi phi plan doanh nghi4 Oat sinh trong
QuS, 112017 QuS, I/2016 03 Thang 2017 03 Thing 2016
2.427.868.176
3.344.687.718 2.427.868.176
3.344.687.718
- Chi phi nhan vien quan 1/ - Chi phi vat lieu quail 1/, do dung van phong - Chi phi khau hao TSCD -,Thue', phi, l phi, tien thue dat
1 761
13
107
78
233
357
081
752
675
817
250
362
1 784
44
112
663
869
874
248
959
783
704
843
871
1 761
13
107
78
233
357
081
752
675
817
250
362
1 784
44
112
663
869
874
248
959
783
704
843
871
- Cac khoan chi phi QLDN khac b. Cac khoan chi phi ban hang phat sinh trong 14 - Chi phi dich vi the ngoai - Cac khoan chi phi QLDN khac
467 443 072
1.425.069.404
1.425.069.404
738 734 517
1.092.404.490
1.092.404.490
467 443 072
1.425.069.404
1.425.069.404
738 734 517
1.092.404.490
1.092.404.490
- 22 -
CONG TV CO PHAN KHAI THAC CHE BIEN KHOANG SAN HAI DifONG Bao c6o tai chinh Khu 2, Thi trAn Phil Thir, Huy'n Kinh Mon Bao cao tai chinh quj 1 nam 2017 Tinh Hai Dtrang, CHXHCN V* Nam K6t thuc ngay 31 thang 03 nam 2017
THUYET MINH BAO CAO TAI CHiNH (Tip theo) MAU SO B 09a -DN Cac thuyit minh nay la mat ba phan hop tha,-.1? va can c4troc cloc clang thal voi bao cao tai chinh kern theo
c. Cac khoan ghi giam chi phi ban hang va chi phi quan l doanh nghiep - Hoan nh:ap du phong phai thu
- Chi phi nguyen lieu vat lieu - Chi phi nhan cong - Chi phi kh jau hao
TSCID - Chi phi dich vi mua ngoai - Chi phi khac bang tier' - Chi phi Thu 6
CEng:
2.409.437.162 1.998.708.985 2.409.437.162 1.998.708.985
12.007.076.058 11.943.743.200 12.007.076.058 11.943.743.200
1.662.546.729 2.016.775.882 1.662.546.729 2.016.775.882
8.161.885.215 8.058.223.941 8.161.885.215 8.058.223.941
897.085.747 1.415.379.781 897.085.747 1.415.379.781
3.738.216.854 2.672.448.975 3.738.216.854 2.672.448.975
28.876.247.765 28.105.280.764 28.876.247.765 28.105.280.764
09. Chi phi sat] xuAt , kinh doanh theo QuS, 1/2017 QuSi I/2016 03 Thing 2017 03 Thing 2016 yeti to
10. Chi phi thue TNDN hien hanh
Qu'r 1/2017 QuS, I/2016 03 Thang 2017 03 Thang 2016
Lol nhuan trulfrc thue
Dieu chinh cho thu nhlap chit' thue
Cac khoan diL chinh tang
Chi phi khong hop lj khi tinh thui.
Thia lao HDQT va BKS
Cac khoan dieu chinh giam
Doanh thu khong chiu thui Thu nh4p chit'
thue Thue suit Chi phi thue
TNDN hen hanh
213.898.247
57.000.000
57.000.000
57.000.000
270.898.247
20%
54.179.649
4.823.227.488
39.000.000
39.000.000
39.000.000
4.862.227.488
20%
972.445.498
213.898.247
57.000.000
57.000.000
57.000.000
270.898.247
20%
54.179.649
4.823.227.488
39.000.000
39.000.000
39.000.000
4.862.227.488
20%
972.445.498
VII. THONG TIN BO SUNG CHO CAC ICHOAN MIX TRINH BAY TRONG BAO CAO LIYU CHUYEN TIEN TE. 01. Cac giao dich khong b'ang tien anh htr•5•ng den Nam nay Nam till&
- 23 -
LIpAr ..-
ycoNG Ty •••?, cO'pHA'N rip I
XHAI THAC Clit. ,31tr; KHOANG SA?
* ,f; HAI OONG
()iv NguyZn Him Khiem o Van Dung
toan tnrong
CONG TY CO PHAN KHAI THAC CHE BIEN KHOANG SAN HAI DUONG Bac) cAo thi chinh Khu 2, Thi tran Phu Thu., Huyen Kinh Mon Bao cao tài chinh q0 I na'm 2017 Tinh Hai Dtrang, CHXHCN Viet Nam Kt thUc ngay 31 thang 03 nam 2017
THUYET MINH BAo cAo TAI CHINN (Tip theo) MAU SO B 09a -DN Cac thuyet minh nay la rOt b0 ph(in hpp than!? va cdn chevc ci9c cidng thdri vol bcio ccio tai chinh kern theo
bac, cao chuyen tin te trong ttrung lai
2. Cac khoan tien do doanh nghiep gifr nhtrng khong duvc sir ding 3. Ski tien di vay thu trong 4. Ski tin dã tht.rc tra gkic vay trong kSi
VII. NHUNG THONG TIN KHAC.
I. Thong tin so sanh
S6 lieu so sanh tren Bang can di ke toan la se) lieu tren Bao cao tai chinh cho nam tai chInh ket fink
ngdy 31/12/2016 dã dtroc kiem toan bôi Cong ty TNHH Deloitte Viet Nam. S6 lieu so sanh ten Bao
cao ket qua hog dOng sari xt.1".t kinh doanh va s6 lieu so sanh tren Bao cao hxu chuyen tin t la s6
tren Bao cao tai chinh va Bao cao luu chuyen tin t cho kY hoat cl6ng tit ngay 01/01/2016 den
ngay 31/03/2016 chua dt.roc kiem toan.
Ngtroi 14p biu
Trail Thi Van
- 24 -