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Cong ty Cavico Xay dl,J'ng Nhan ll;PC va Djch Vl;l
Baa caa Tai chinh cha nam tai chinh Hqp nh~t k€lt thuc tc;li ngay 31 thang 12 nam 2011 kem thea Baa caa Ki§m taan £>(>c l$p
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Cong ty C6 phan Cavico Xay di:J'ng Nhan II:J'C va Djch Vl) Bao cao Tai chinh Hgp nhat cho nam ket thuc t~i ngay 31 thang 12 nam 2011 MI,IC II,IC
N(>idung
Bao cao cua Ban Giam d6c
Bao cao Kiem toan 8¢c l$p
Bang can d6i Ke toan Hqp nhat
Bao cao Ket qua Hoc;~t d¢ng Kinh doanh Hqp nhat
Baa cao LU'u chuyen Tien t$ Hqp nhat
Thuyet minh Bao cao Tai chfnh Hqp nhat
Trang
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Cong ty C6 phAn Cavico Xay dlfng Nhan life va Djch v~;~ Bao cao Tai chinh HQ'p nhat cho nam ket thuc t~i ngay 31 thang 12 nam 2011 Bao cao cua Ban T6ng Giam d6c
Ban Giam doc Gong ty Co phan Cavico Xay dt,mg Nhan h,Pc va Dich vt,J ("Gong ty") trlnh bay baa cao nay cung v&i baa cao ta i chinh hqp nhat da dU'Q'c kiem toan cho nam ket thuc t9i ngay 31 thang 12 nam 2011 .
1. Thong tin v~ Cong ty
1.1. Hinh tht.Rc s& hi:Fu von
Gong ty co phan Cavico Xay dt,mg Nhan ll)'c va Dich vt,J (ten tru&c kh i thay doi Ia Gong ty co phan Cavico Cung li'ng Nhan ll)'c) Ia cong ty co phan ho9t dong thea G i~y chli'ng nh$n dang ky kinh doanh so 0103018225 ngay 2 thang 7 nam 2007 do Sa Ke ho(;lch va 8au tU' thanh pho Ha N¢i cap. Trang qua trlnh ho9t d¢ng Gi~y chli'ng nh$n dang ky kinh doanh da dU'Q'C sera doi nhU' sau :
Gic~v ch&ng nhan aang kV kinh doanh aieu chinh
s6 0103018225 ngay 24 thang 4 nam 2009
s6 0102307343 ngay 30 thang 8 nam 201 o
Noi dung aieu chinh
Tang von dieu 1$, bo sung nganh nghe ki nh doanh, thay doi trt,J sa chinh cua Gong ty
Tang von dieu 1$, bo xung nganh nghe kinh doanh
Von dieu 1$ va von phap djnh cua Gong ty ghi tren G i~y chli'ng nh$n dang ky kinh doanh ian IU'Q't Ia 25 ty dong va 6 ty dong .
Gong ty c6 cac cong ty con sau:
" Gong ty TNHH CMS Thang Long
Trl,J sa chinh cua Gong ty d$t t<;~ i so 5, khu A , ngo Tuoi Tre, dU'6'ng Hoang Quae Vi$t, xa Co Nhue, huy$n Tu Liem, Ha N¢i, Vi$t Nam.
Nganh nghe kinh doanh chinh cua Gong ty Ia xay dl)'ng cong trlnh
Ty 1$ sa hCJ'u cua Gong ty m~ Ia 100% von.
Quyen bieu quyet cua c6ng ty m~ Ia 100%
" Gong ty co phan CMS Thanh Dong
Trl,J sa chinh cua Gong ty d$t t<;~i pho C¢ng Hoa, th j tr~n Kinh Man, huy$n Kinh Man, tfnh Hai OU'O'ng , Vi$t Nam.
Nganh nghe kinh doanh ch fnh cua Gong ty Ia kinh doanh trong linh vl)'c nha hang, quan an , hang an uong .
TY le sa hCJ'u cua c6ng ty m~ Ia 51% von
Quyen bieu quyet cua c6ng ty m~ Ia 51%.
1.2. Dia chi Cong ty
Trt,J sa chinh cua Gong ty d$t t9i s6 5, khu A, t$p the baa sinh vien , ngo Tuoi Tre, dU'6'ng Hoang Quae Viet, huy$n Tu Liem, Ha N¢i , Vi$t Nam.
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Cong ty C6 ph&n Cavico Xay dl)'ng Nhan ll)'C va Djch Vl;l Bao cao Tai chinh HQ'p nhiit ch? na'!' ket thuc tl;ii ngay 31 thang 12 nam 2011 Bao cao cua Ban T6ng Giam doc (tiep theo)
1.3. Linh V!J'C Va hOC;lt cJ{)ng kinh doanh
Theo Giay chll'ng nh~n dang ky kinh doanh Cong ty hoc;~t dong chu yeu trong ITnh vl,.l'c sau:
Dich vL,J xay dl,.l'ng cong trinh giao thOng, thuy IQ'i, cong nghi$p, dan dL,Jng (khong bao gom dich vl) thiet ke cong trinh);
Dich Vl,J boc xuc dat da mo; Dich vl) xay l~p cac cong tri nh di$n den 11 OKV;
8ao tc;~o hU'&ng nghi$p va dc;~y nghe cho ngU'Cl'i lao dong (chi dU'Q'C hoc;~t dong sau khi ca quan Nha nU'&c c6 tham quyen cho phep);
Kinh doanh may m6c thiet bi va phL,J tung may khai khoang xay dl,.l'ng; Dich vt,J dU'a ngU'Cl'i lao dong di lam vi$c a nU'&c ngoai; Djch vt,J gi&i thi$u vi$c lam trong nU'&c; Kinh doanh bat dong san; Ban buon v~t li$u, thiet bi l~p dc;lt trong xay dl,.l'ng; Ban buon kim loc;~i va quc;lng kim loc;~i.
Trong nam 2011, hoc;~t dong chu yeu cua Cong ty Ia xay dl,.l'ng va cung Ll'ng nhan ll,.l'c.
1.4. So IU'9'ng nhiin vifm
Tc;~i ngay 31 thang 12 nam 2011, Cong ty c6 479 nhan vien (2010: 472 nhan vien).
2. £>0'n vj killm toan
Ban vi kiem toan, Cong ty TNHH Kiem toan DFK Vi$t Nam, da kiem toan cac Bao cao tai chfnh cua Cong ty cho nam tai chfnh hqp nhat ket thUc ngay 31 thang 12 nam 2011, san sang chap thu~n dU'Q'C tiep tL,Jc chi dinh Ia dan vi kiem toan cua Cong ty.
3. Thanh vien cua H¢i dbng quim trj va Ban T6ng Giam d6c
Thanh vien cua Hoi dong quan tri Cong ty trong nam va den ngay l~p bao cao nay bao gom:
HQ va ten Ch(Joc Vl,l Ngay b6 nhi$m Ngay mi~n nhi$m
Ong Phc;~m Minh Phuc Chu tich 5 thang 7 nam 2007 Ong 8c;lng Minh Toan Thanh vien 5 thang 7 nam 2007 31 thang 3 nam 2011 Ong Kim NgQc Nhan Thanh vien 5 thang 7 nam 2007 Ong Nguyen 8LI'c Phong Thanh vien 29 thang 1 o nam 2008 Ong Chu 8inh The Thanh vien 6 thang 3 nam 2010 31 thang 3 nam 2011 Ong Ha Van Choang Thanh vien 31 thang 3 nam 2011 Ong Nguyen Van Phi Thanh vien 31 thang 3 nam 2011
Ban Giam doc Cong ty dU'Q'C slia doi chll'c danh thanh Ban Tong Giam doc theo Nghi quyet 8c;~i hQi Co dong thU'Cl'ng nien 2011 ngay 26 thang 3 nam 201 1.
Thanh vien cua Ban Tong Giam doc Cong ty trong nam va den ngay l~p bao cao nay bao gom:
HQ va ten
Ong Kim NgQc Nhan Ong DU'ang NgQc Tmang
Ong 8ao Ngoc Que Ong 8ao Tien OU'ang
6ng Nguyen Van Phi
Ch(pc Vl,l
Tong Giam doc
Ph6 Tong Giam doc Ph6 Tong Giam doc
Ph6 Tong Giam doc
Ph6 Tong Giam d6c
Ngay b6 nhi$m
9 thang 4 nam 2008 20 thang 9 nam 2007
8 thang 12 nam 2007
15 tha~g 1 nam 201 o 1 thang 9 nam 2011
Ngay mi~n nhi$m
ci .n .li l(
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Cong ty C6 phan Cavico Xay dlfng Nhan llfC va Djch Vl:J Bao cao Tai chfnh HQ'p nhat cho nam ket thuc t~i ngay 31 thang 12 nam 2011 Bao cao cua Ban Giam d6c (tiilp theo)
4. 51,1' ki~n sau ngay kh6a s6 k~ toan
Ngay 6 thang 1 n.am 2012, Cong ty da hoan tat vi$c mua co ph~n de tr& thanh Cong ty m~ cua Cong ty Co ph~m B~u tU' ThU'O'ng Mc;1i va Xay l~p Nam Viet.
5. Xac nh~n cua Ban Giam d6c
T6i, Kim Ngoc Nhan , Tong Giam doc C6ng ty Co ph~n Cavico Xay dt,mg Nhan ll,l'c va Djch vv dc;1 i di$n cho Ban Tong Giam doc xac nh$n rang theo y kiem cua Ban Tong Giam doc bang can doi ke toan hqp nhat kem theo cua C6ng ty tc;1i ngay 31 thang 12 nam 2011 va cac bao cao lien quan ve ket qua hoc;1 t d¢ng kinh doanh hqp nhat va IU'u chuyen tien t$ hqp nhat cho nam ket thuc cung ngay phan anh trung thl,l'c va hqp ly tlnh hlnh ta i chfnh cua Cong ty tc;1i ngay 31 thang 12 nam 2011 va ket qua hoc;1t d<)ng kinh doanh hqp nhat va IU'u chuyen tien t$ hqp nhat cho nam ket thuc cung ngay. Cac bao cao tai chfnh cua Cong ty dU'Q'c l$p phu hqp v&i cac Chuan ml,l'c Ke toan Vi$t Nam Che d9 Ke toan Viet Nam hi$n hanh va cac quy djnh phap ly c6 lien quan .
, .\3\1)2-J_Ol . . • , . , ~-{-!· · ~ · .. . d 1 ~n Ban Tong G1am do
*'. ~·Nu ! .V . ..,. 0 CO PHAN '(")
"' CAVICO * XAY. 0VNG NH •
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-i-"?-
~!ite~"11 HA Tong Giam doc
Ha N¢i, ngay 20 thang 2 nam 2012
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~-~. i)-1< ~~ ... r t'jfi VIETNAM
s6: 11-o 1-o2so
DFK VIETNAM AUDITING COMPANY Of f ice in Hanoi Level 25, M3M4 Building, 91 Nguyen Chi Thanh Str, Dong Da Dist, Hanoi T. 844 6266 3006 F. 844 6266 3066
Office in Ho Chi Minh City • No. 38/8 Lam Son, Tan Binh District, HCMC
T. 848 6296 8684 F. 848 6296 8679 • No. 426 Cao Thang, District 10, HCMC
T. 848 3868 3306 F. 848 3868 3378
BAO cAo KIEM TOAN DQC L~P
dfk@dfkvietnam .com w ww. df kvietnam.com
V~ Bao cao tai chinh hgp nh~t cua Cong ty C6 ph~n Cavico Xay d11ng Nhan Iv·c va Djch vv Cho nam tai chinh kSt thuc ngay 31 thang 12 nam 2011
Kinh giii: H{)i dBng Quan trj va Ban Ghim dBc Cong ty c6 phAn Cavico Xay d1Jng Nhan llJC va Djch VI}.
Chtmg toi da kiSm toan bao cao tai chinh hgp nh~t cua Cong ty C6 ph~n Cavico Xay d11ng Nhan lv·c va Djch Vl,l ("Cong ty") bao g6m Bang can d6i kS toan hqp nh~t t~;J.i ngay 31 thang 12 nam 2011' Bao cao kSt qua ho1;1t d()ng kinh doanh hgp nh~t, Bao cao Luu chuySn ti~n t~ hgp nh~t va ThuySt minh bao cao tai chinh hgp nh~t cho nam tai chinh kSt thuc cling ngay, tu· trang 06 dSn trang 26 kern theo, duqc l~p ngay 20 thang 02 nam 2012.
Trach nhiem ciia Ban TBng Giam dBc dBi v6i Bao cao tai chinh
Ban T6ng Giam d6c Cong ty chju trach nhi~m l~p va trinh bay trung thv·c va hqp ly bao cao tai chinh hgp nh~t cua Cong ty theo Chu~n ml!c kS toan Vi~t Nam, CbS d9 kS toan doanh nghi~p Y i~t Nam va cac guy djnh phap ly c6 lien quan t1;1i Vi~t N am. Trach nhi~m nay bao g6m: thiSt kS, tht,rc hi~n va duy tri h~ th6ng kiSm soat n9i b9 lien quan t&i vi~c I~p va trinh bay bao cao tai chinh khong c6 cac sai s6t tn~ng ySu do gian l~n ho~c nh~m lfrn; chQn Iv·a va ap dvng cac chinh sach kS toan thich hgp; va th11c hi~n cac u6'c tinh kS toan hgp ly d6 i v6'i tirng truemg hQp.
Trach nhiem cua Ki~m toan vien
Trach nhi~m cua chung toi Ia dua ray kiSn v~ Bao cao tai chinh hQp nh~t dv·a tren kSt qua cua cu()c kiSm toan. Chung toi da tiSn hanh kiSm toan theo cac Chu~n mvc KiSm toan Vi~t Nam. Cac chu~n mv·c nay yeu du chung toi phai tuan thu cac guy t~c d1;10 due ngh~ nghi~p, phai l~p kS ho~;J.ch va thl,I'C hi~n cong vi~c kiSm toan dS dl;it duqc Sl,l' dam bao hgp ly r~ng Bao cao tai chinh cua Cong ty khong con chu·a dvng cac sai sot trQng ySu.
Cong vi~c kiSm toan bao g6m th11c hi~n cac thu tvc nh~m thu tMp cac b~ng ch(rng kiSm toan v~ cac s6 li~u va cac thuySt minh tren bao cao tai chinh. Cac thu tvc kiSm toan duqc ll!a chQn dl!a tren xet doan chuyen moo cua kiSm toan vien v~ rui ro c6 sai s6t trQng ySu trong bao cao tai chinh do gian l~n hay nh~m lfrn. Khi th11c hi~n danh gia cac rui ro nay, kiSm toan vien da xem xet h~ th6ng kiSm soat n9i b9 cua Cong ty lien quan dSn vi~c l~p va trinh bay bao cao tai chinh m9t each trung tlwc, hqp ly nh~m thiSt kS cac thu tvc kiSm toan phU hgp v&i tinh hinh thvc ts, tuy nhien khong nh~m mvc dich dua ray kiSn v~ hi~u qua cua M th6ng kiSm soat n9i b9 cua dan vj . Vi~c kiSm toan cling bao g6m vi~c danh gia cac chinh sach kS toan da duqc ap dvng va tinh hgp Iy cua cac u6'c tinh quan trQng cua Ban Giam d6c ciing nhu danh gia vi~c trinh bay t6ng thS bao cao tai chinh.
Chung toi tin tu&ng r~ng cac b~ng chung kiSm toan rna chung toi da thu th~p duQ'C Ia d~y du va thich hgp dS lam ca sa cho chung toi dua ray kiSn kiSm toan.
Y ki~n ki~m toan:
Theo y kiSn cua chung toi , bao cao tai chinh hgp nh~t kern theo da phan anh trung th11c va hqp ly, tren cac khia Cl;i11h trQng ySu tinh hinh tai chinh cua Cong ty vao ngay 31/12/2011 ciing nhu kSt qua ho1;1t d9ng kinh doanh va tinh hinh Iuu chuySn ti~n t~ cho nam tai chinh kSt thuc cung ngay, phu hgp v6"i cac Chu~n ffi\I'C KS toan Vi~t Nam, ChS d9 KS toan Vi~t Nam va tuan thu cac guy djnh phap ly c6 lien quan .
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BAO CAO KIEM TOAN D(>C L~P (ti~p theo)
Y ki~n ki~m toan (ti~p theo):
I
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NGUYEN LUONG NHAN Giam dBc Chu·ng chi Ki~m toan vien s6 0182/KTV Thay m(lt va dt;zi di?n cho CONG TY TNHH KIEM TOAN DFK ~T NAM Tp. HCM, ngay 20 thang 02 nam 2012
NGUYEN ANH TUAN Ki~m toan vien Chu·ng chi Ki~m toan vien s6 0985/KTV
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Cong ty C6 ph&n Cavico Xay dl)'ng Nhan ll)'c va Djch Vl;J Bang Can doi Ke toan Hgp nhat t~i ngay 31 thang 12 nam 2011 £>an vi tfnh : dong Vi$t Nam
Mas6 Thuy~t
Tai san minh 31.12.2011 31.12.2010
A. Tai san ngiin h~n 100 113.151.193.059 87.938.350.246
I. Ti~n va cac khoan turO'ng durO'ng ti~n 110 9. 793.155.405 3.695.141.494
1. Tien 111 3 9.793.155.405 3.695.141.494
II. Cac khoan dflu tur tai chfnh ngiin h~n 120 4 22.820.982.675 19.730.560.868
1. 8~u tU' ng~n h<;Jn 121 23.683.464.675 19.730.560.868
2. Dl,l' phang giam gia d~u tU' ng~n h<;Jn 129 (862.482.000)
Ill. Cac khoan ehai thu ngiin h~n 130 44.732.049.613 27.918.466.978
1. Phai thu khach hang 131 30.455.117.694 15.447.167.987
2. Tra tm&c cho ngU'6'i ban 132 1.380.256.926 2.036.590.152
5. Cac khoan pha i thu khac 135 5 12.896.674.993 10.434.708.839
IV. Hang t6n kho 140 6 28.272.980.07 4 29.907.848.696
1. Hang ton kho 141 28.272.980.074 29.907.848.696 ·~
·I
V. Tai san ngiin h~n khac 150 7.532.025.292 6.686.332.210 .\
1. Ch i phf tra tm&c ng~n h<;Jn 151 7 2.027.552.206 802.062.987 1 : I
2. Thue GTGT dU'Q'C khau tnJ> 152 13 2.368.040.877 3.355.862.080 a 5. Tai san ng~n h<;Jn khac 158 8 3.136.432.209 2.528.407.143 r
-'
B. Tai san dai h~n 200 42.637.295.034 31.596.585.451 -1. Cac khoan phai thu dai h~n 210 10.265.905.911 3.995.402.608
1. Phai thu dai h<;Jn khach hang 211 10.265.905.911 3.995.402.608
II . Tai san c6 djnh 220 30.383.666.913 23.277.410.633
1. Tai san co dinh hC!'u hl nh 221 9 28.016.911.611 21 .186.516.097
-Nguyen gia 222 31.519.995.865 26.674.666.888
- Gia tri hao man lOy ke 223 (3 .503.084.254) (5.488.150.791)
3. Tai san co dinh vo hlnh 227 10 28.411 .111 40.687.494
-Nguyen gia 228 49.000.000 49.000.000
- Gia tri hao man lOy ke 229 (20.588.889) (8 .312.506)
4. Chi ph f xay dl,l'ng CO' ban d& dang 230 11 2.338.344.191 2.050.207.042
IV. Cac khoan dflu tur tai chfnh dai h~n 250 2.191.100.000
3. 8~u tU' dai h<;Jn khac 258 2.191 .100.000
v. Tai san dai h~n khac 260 1.987.722.210 2.132.672.210
3. Tai san dai h<;Jn khac 268 12 1.987.722.210 2.132.672.210
T6ng c¢ng tai san 270 155.788.488.093 119.534.935.697
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Cong ty C6 phan Cavico Xay dl;Png Nhan ll;PC va Djch Vl) Bang Can doi Ke toan Hgp nhat . t~i ngay 31 thang 12 nam 2011 (tiep theo) Dan vi tinh: dong Vi$t Nam
Ngu6n v6n Mas6 Thuy~t minh 31.12.2011
A. N9' ehai tra 300 117.118.863.294
I. Ng ng~n h~n 310 98.069.137.548
1. Vay va nq ng~n h<;m 311 16 47.952.918.577
2. Phai tra ngll'ai ban 312 11.823.784.294
3. Ngll'ai mua tra tien tm&c 313 9.328.307.695
4. Thu€: va cac khoan phai n(>p Nha nU'&c 314 13 7.998.569.547
5. Phai tra ngll'ai lao dong 315 5.956.786.806
6. Chi phi phai tra 316 15 10.994.415.045
9. Cac khoan phai tra, phai nop khac 319 14 3.618.305.401
11 . Quy khen thll'&ng, phUc IQ'i 323 396.050.183
11. Ng dai h~n 330 19.049.725.746
1. Phai tra dai h<;!n ngll'ai ban 331 6.859.732.374
3. Phai tra dai h<;!n khac 333 7.077.886.816
4. Vay va nq dai h<;!n 334 16 5.112.106.556
B. v6n chu s6r hfru 400 37.688.539.345
1. v6n chu s6r hfru 410 17 37.688.539.345
1. Von dau tll' cua chu s& hCl'u 411 25.000.000.000
7. Quy dau tll' phat trien 417 877.646.070
8. Quy dl! phong tai chinh 418 752.819.791
1 o. Lqi nhuc;tn sau thue chll'a phan phoi 420 11 .058.073.484
C. Lgi ich c6 dong thi~u s6 439 981.085.454
T6ng c9ng ngu6n v6n 440 155.788.488.093
Cac chi lieu ngoai Bang Can d6i K~ toan:
Thuy~t Chi tieu minh 31.12.2011
5. Ngo<;li t$ cac lo<;!i (USD} 880,25 Thuyh minh Baa cao Tai chinh kern thea Ia b(! ph~n hQ'p thanh cua cac baa cao tai chinh.
DINH TH! THUY Ke toan tm&ng
31.12.2010
86.974.982.063
68.710.060.193
26.614.318.142
9.769.110.373
7.091.738.000
4.671 .795.437
8.785.683.563
8.608.121.496
3.067.335.818
101.957.364
18.264.921.870
17.898.863.703
366.058.167
32.559.953.634
32.559.953.634
25.000.000.000
391.905.047
267.078.768
6.900.969.819
119.534.935.697
31.12.2010
6.567,15
I
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C6ng ty C6 ph~n Cavico Xay dl)'ng Nhan llfc va Djch Vl:J Bao cao ket qua ho;;tt d(lng kinh doanh H<;rp nhat cho nam ta i chinh k~t thuc t<;~i ngay 31 thang 12 nam 2011 DO'n vi tfnh: dong Vi$t Nam
Chi tieu Ma s6 ThuyM minh
1. Doanh thu 01 18
2. Cac khoan giam trll' doanh thu 02
3. Doanh thu thu~n 10
4. Gia von hang ban 11 19
5. L<;ri nhu~n g(lp 20
6. Doanh thu ho<;:~t dong ta i chfnh 21 21
7. Ch i phf tai chfnh 22 22
Trang 66: chi phf lai vay 23
8. Ch i ph[ ban hang 24 23
9. Chi f2h l guan It doanh nghi$!2 25 24
10. L<;ri nhu~n tCP ho;;tt d(lng kinh doanh 30
11. Thu nh$p khac 31 25
12. Chi f2hf khac 32 26
13. L<;ri nhu~n khac 40
14. L<;ri nhu~n trU'&c thu~ 50
15. Ch i f2h f thue TNDN hi$n hanh 51 14
17. L<;ri nhu~n sau thu~ 60
18., L<;ri .nhu~n sau thu~ cua c6 dong thieu so 61
19. Ph~n l<;ri nhu~n sau thu~ cua chu s& h[pu 62
20. Lai cO' ban tren c6 ph~n 70 27
2011
177.803.830.487
177.803.830.487
{148.691.296.610}
29.112.533.877
4.689.07 1.055
(3. 740.416.633)
(3.451.916.535)
{12.537.553.097}
14.071.718.667
4.091.094.714
{3.958.216.524}
132.878.190
14.204.596.857
{2.495.317.911 }
11 .709.278.946
(35.788.546)
11.740.138.975
4.655 Thuyet minh Baa caa Ta i chinh kem thea Ia b¢ ph?n hQ'p thanh cua cac baa caa tai chinh.
Giam doc 8 1NH TH! THOY Ke toan tru&ng
2010
145.301 .816.921
145.301.816.921
{120.073.262.195}
25.228.554.726
3.101.127 093
(905.4 79. 727)
(707.257. 727)
(4.742.047.837)
{1 0.117.388.188}
12.564.766.067
553.598.350
(315.478.423)
238.119.927
12.802.885.994
{3 .088.065.518}
9.714.820.476
9.714.820.476
6.410
'J ' d
:j
~
A
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Cong ty C6 phan Cavico Xay dlfng Nhan life va Djch VI.) Bao cao IU'u chuyen tien t$ HQ'p nhat (phU'O'ng phap gian tiep) cho nam tai chinh k~t thuc t~i ngay 31 thang 12 nam 2011 DO'n vi tinh: dong Vi$t Nam
Chi tieu Ma s6 2011
I. LU'u chuy~n ti~n tl.r ho~t d¢ng kinh doanh 1. LQ'i nhu~n trU'&c thu~ 01 14.204.596.857
2. DifJu chTnh cho cac khoan:
KhEIU hao va phEm bo 02 6.795.289.053 Cac khoan dl! phong 03 862.482.000
Uii/(lo) chenh lech ty gia hoi doai ChU'a thl,I'C hi$n 04 148.318.798 U3i tu ho<;lt dong dau tU' 05 (1 0.654.305.021 )
Chi ~hi lai vay_ 06 762.634.871 3. LQ'i nhu~n tll' ho~t d¢ng kinh doanh trU'&c thay 08 12.119.016.558 doi v6n IU'u d(>ng
Thay doi cac khoan phai thu va ta i san ng~n h<;1n khac 09 (18.957.244.346) Thay doi hang ton kho 10 1. 759.728.367 Thay doi cac khoan phai tra 11 (4.282.382.630) Thay doi chi phi tra tm&c 12 (1 .225.489.219) Tiem lai vay da tra 13 (681.176.072) Thu~ thu nh$p doanh nghi$p da n(lp 14 Tien chi khac tu ho<;lt dong kinh doanh 16 {454.657.781 } LU'u chuylln ti~n thu§n tll' ho~t d(>ng kinh doanh 20 (11. 722.205.123)
II. LU'u chuylln ti~n tl.r ho~t d¢ng d§u tU'
1. Chi mua tai san co djnh va tai san dai h<;in khac 21 (7. 773.005.322) 2. Thu tU> thanh ly nhU'Q'ng ban tai san co dinh 22
3. Chi cho vay, mua c6ng cv nq cua dO'n vi kMc 23 (16.280.080.817) 4. Thu hoi cho vay, ban cong cv nq cua dO'n vi kMc 24 13.718.277.010
5. Chi g6p von vao dO'n vi khac 25 6. Thu hoi v6n gop vao cac dO'n vi khac 26 904.000.000
. 7. Thu lai cho vay_, co tlic va lqi nhu$n dU'Q'C chia 27 4.308.422.085 · LU'u chuylln ti~n thu§n tll' ho~t d(>ng d§u tU' 30 (5.122.387.044)
Ill. LU'u chuylln ti~n tll' ho~t d(>ng tai chinh
1. Thu v6n g6p cua chu s& hCPu 31
3. Vay ng~n h<;in , dai h<;ln nh$n dU'Q'C 33 98.215.053.163 4. Ch i tra nq goc vay 34 (70.252.404.339) 6. Co tlic IQ'i nhu$n da tra 36 {5.000.000.000} LU'u chuylln ti~n thu§n tll' ho~t d(>ng tai chinh 40 22.962.648.824 LU'U chuylln ti~n thu§n trong nam 50 6.118.056.657 Ti~n t6n d§u nam 60 3.695.1 41.494
Anh hU'&ng cua thay_ doi t2 gia h6i doai 61 {20.042.746}
Ti~n t6n cu6i nam 70 9. 793.155.405 Thuyet minh Bao cao Tai chfnh kem theo Ia b{) pMn hQ'p thanh cua cac b8o cao tai chfnh.
Giam doc
DINH TH! THUY
K~ toan tm&ng
2010
12.802.885.994
3. 739.290.443
(480.679.942) (2.076.076.921 )
707.257.727 14.692.677.301
(9.895 867.514) (21.766.802.971)
27.097.866.699 238.216.394
(707.257. 727) (2.642.939.549) {1.920.672.21 0}
5.095.220.423
(19.157.401 .999) 108.756.318
(26. 721. 707.338) 9.941 .146.470
(1.600.000.000) 1.600.000.000 2.011.452.281
(33.817.754.268)
15.000.000.000 73.819.662.387
(56.712.911 002) {6.500.000.000}
25.606.751.385 (3.115. 782.460)
6.551.159.812
259.764.142
3.695.141.494
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Cong ty C6 phan Cavico Xay dl;J'ng Nhan ll;J'C va Djch Vl;J Thuyet minh Bao ca9 Tai chinh Hgp nhat cho nam tai chinh ket thuc t~i ngay 31 thang 12 nam 2011 DO'n vi tinh : dong Viet Nam
1. T6 chU>c va ho~t d9ng chfnh
C6ng ty Co phan Cavico Xay dt,mg Nhan ll,l'c va Dich Vl,l (ten trU'&c khi thay doi Ia C6ng ty Co phan Cavico Cung Cmg Nhan ll,l'c) Ia cong ty co phan hoc;~t dong theo Giay chling nh$n dang ky kinh doanh so 0103018225 ngay 2 thang 7 nam 2007 do S& Ke hoc;~ch va Dau tU' thanh pho Ha Noi cap. Trong qua trlnh hoc;~t dong Giay chling nh$n dang ky kinh doanh da dU'Q'C stia doi nhU' sau:
Gi.§y ch(mg nhan dang kV kinh doanh aifJu chinh
So 0103018225 ngay 28 thang 4 nam 2009
So 0102307343 ngay 30 thang 8 nam 2010
N6i dung aifJu chinh
Tang von dieu le, bo sung nganh nghe kinh doanh, thay doi tn,J sa chinh cua C6ng ty
Tang von dieu le, bo xung nganh nghe kinh doanh
Von dieu le ya von phap dinh cua C6ng ty ghi tren Giay chling nh$n dang ky kinh doanh lan IU'Q't Ia 25 ty dong va 6 ty dong.
C6ng ty c6 cac c6ng ty con sau:
• C6ng ty TNHH CMS Thang Long
Trt,J sa chinh cua C6ng ty di;lt tc;~i so 5, khu A, ngo Tuoi Tre, dU'cmg Hoang Quoc Viet, xa Co Nhue, huyen Tti Liem, Ha Noi , Viet Nam.
Nganh nghe chinh cua Cong ty Ia xay dl,l'ng cong trlnh .
TY le ScY hli'u cua C6ng ty m~ Ia 100% von.
Quyen bieu quyet cua cong ty m~ Ia 100%
• Cong ty co phan CMS Thanh Dong
Trt,J s& chinh cua Cong ty di;lt tc;~i pho Cong Hoa, thi tran Kinh Mon, huyen Kinh Mon. tinh Hai DU'O'ng , VietNam.
Nganh nghe kinh doanh ch fnh cua Cong ty Ia kinh doanh trong ITnh vl,l'c nha hang, quan an , hang an uong.
TY le ScY hli'u cua cong ty m~ Ia 51% von (TU'O'ng dU'O'ng 7.650.000.000 dong).
Quyen bieu quyet cua cong ty m~ Ia 51%.
Trt,J s& chfnh cua Cong ty d$t tc;~i so 5, khu A. t$p the bao sinh vien, ngo Tuoi Tre, dU'&ng Hoang Quoc Viet, huyen Tti Liem, Ha Noi , Viet Nam.
Theo Giay chling nh$n dang ky kinh doanh Cong ty ho c;~ t dong chu yeu trong ITnh vl,l'c sau:
Dich vt,J xay dl,l'ng cong trlnh giao thong, thuy IQ' i, cong nghiep, dan dt,Jng (khong bao gam dich vt,J thiet ke cong trlnh); Djch Vl,l boc xuc dat da mo; Dich vt,J xay l~p cac cong trl nh dien den 11 OKV; Dao tc;~o hU'&ng nghiep va dc;~y nghe cho ngU'6'i lao dong (chi dcPqc hoc;~t dong sau khi cO' quan Nha nU'&c c6 tham quyen cho phep) ; Kinh doanh may m6c thiet bi va pht,J tung may khai khoang xay dl,l'ng; D!ch vt,J dU'a ngU'6'i lao dong di lam viec a nU'&c ngoai ; Dich vt,J gi&i thieu viec lam trong nU'&c; Kinh doanh bat dong san; Ban buon v$t lieu, thiet bi l~p di;lt trong xay dl,l'ng; Ban buon kim loc;~i va qui;lng kim loc;~i.
Trong nam 2011 , hoc;~t dong chU yeu cua Cong ty Ia xay dt,mg va cung ling nhan ll,l'c.
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Cong ty C6 ph§n Cavico Xay dl;l'ng Nhan ll:J'C va Djch Vl) Thuyet minh Bao cao Tai chfnh Hc;rp nhat cho nam tai chinh kM thuc t~i ngay 31 thang 12 nam 2011 (ti~p theo) Dan vi tfnh : dong Vi$t Nam
2. Tom tM nhfrng chinh sach k~ toan chu y~u
2.1. Nam tai chfnh
Nam tai chfnh b~t dau tu ngay 1 thang 1 va ket thUc.vao ngay 31 thang 12 hang nam.
2. 2. Ca sa l?p baa cao hc;rp nhfit
Bao cao tai chfnh hqp nh~t dU'Q'C 1$p bang dong Vi$t Nam ("VND"), theo nguyen t~c gia goc va phu hqp v&i cac nguyen t~c ke toan dU'Q'C ch~p nh$n chung t<;li Vi$t Nam. Cac nguyen t~c nay bao gom cac quy dinh t<;l i cac Chuan ml,l'c Ke toan Vi$t Nam. H$ thong Ke toan Vi$t Nam va cac quy d!nh ve ke toan hi$n hanh t<;l i Vi$t Nam. Do d6, bang can doi ke toan hqp nh~t va cac bao cao lien quan ve ket qua ho<;lt d¢ng kinh doanh hqp nh~t va IU'u chuyen tien t$ hqp nh~t va vi$c slY dt,mg chung khong dU'Q'C 1$p cho nhCmg ngU'Cl'i khong dU'Q'C thong tin ve cac thu tl,JC, nguyen t~c va phU'O'ng phap ke toan cua Vi$t Nam, va han nCI'a, khong nham mL,Jc dfch phan anh tinh hinh tai chfnh , ket qua ho<;lt dong kinh doanh hqp nh~t va IU'u chuyen tien t$ hqp nh~t. phu hqp v&i cac nguyen t~c va phU'ang phap ke toan dU'Q'C thua nh$n chung a cac nU'6'c va the che khac ngoai Vi$t Nam.
Bao cao tai chfnh hqp nhat dU'Q'C l$p can eli vao bao cao tai chfnh cua Gong ty m~ va bao cao ta i ch fnh cua cac cong ty con do Gong ty m~ kiem soat.
2. 2. 1. Bang Can Cloi Ke toan Hc;rp nh!it
Bang Can doi Ke toan Hqp nh~t dU'Q'c l$p tren ca s& hqp nh~t cac bang can doi ke toan cua cong ty m~ va cac c6ng ty con theo tung khoan mL,JC tU'ang dU'O'ng CUa tai san, nQ' phai tra , VOn chU SCJ hCI'u theo nguyen t~c :
Doi v&i cac khoan mL,Jc cua bang can doi ke toan khong phai dieu chlnh thi dU'Q'c c¢ng trl,l'c tiep de xac dinh khoan mL,Jc tU'ang dU'ang cua bang can doi ke toan hqp nhat;
Doi v&i cac khoan mL,Jc phai dieu chlnh thi dU'Q'C thl,l'c hi$n dieu chlnh sau khi c¢ng de hqp nhat cac khoan mL,Jc nay va trlnh bay tren bang can doi ke toan hqp nh~t. Cac chi tieu da dU'Q'c dieu chTnh lien quan den bang can doi ke toan hqp nh~t gom:
• Cac khoan dau tU' cua cong ty m~ vao cac c6ng ty con ; • LQ'i fch cua co dong thieu so; • Cac khoan phai thu phai tra n¢i b¢ giCI'a cac dan vi trong cung t$p doan; • Cac khoan lai, Ia n¢i bo chU'a thl,l'c sl)' phat sinh; • Cac khoan von g6p lien doanh, lien ket dieu chTnh theo phU'ang phap von chu s& hCI'u .
2.2.2. Baa cao ket qua hoc;lt Cl¢ng kinh doanh hc;rp nhfi t
Bao cao ket qua kinh doanh hqp nh~t dU'Q'C 1$p tren ca s& hqp nhat cac bao cao ket qua ho<;lt dong kinh doanh cua c6ng ty m~ va cua cac cong ty con trong t$p doan theo tung khoan mL,Jc bang each cong cac khoan mL,Jc tU'ang dU'ang theo nguyen t~c :
Doi v6'i cac khoan mL,JC khong phai dieu chTnh th i dU'Q'C cong trl,I'C tiep de xac djnh khoan mL,Jc tU'ang dU'ang cua bao cao ket qua kinh doanh hq p nh~t;
Doi v6'i nhCI'ng khoan mL,Jc phai dieu chTnh thi dU'Q'C thl,I'C hi$n dieu chTnh sau khi cong de hqp nh~t va trinh bay bao cao ket qua ho<;lt dong kinh doanh hqp nhat Cac chi tieu da dU'Q'c dieu chTnh lien quan den hqp nhat bao cao ket qua ho<;lt dong kinh doanh gom:
• Doan h thu, gia von hang ban, lai, Ia phat sinh trong noi bo t$p doan ; • Lai, Ia noi bo chU'a thl,I'C Sl,l' phat sinh ; • L Q'i fch cua co dong thieu so trong IQ'i nhu$n sau thue thu nh$p doanh nghi$p; • Thu e thu nh$p doanh nghi$p.
) ..
)
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Cong ty C6 ph~n Cavico Xay dl;J'ng Nhan ll;J'C va Djch Vl:J Thuyet minh Bao cao Tai chfnh HQ'p nhat cho nam k~t thuc t~i ngay 31 thang 12 nam 2011 (ti~p theo) 80'n vj Unh: dong Vi$t Nam
2.2.3. Baa cao IU'u chuyen tien t~ hqp nh#it
Bao cao IU'u chllyen tiem t$ hO'p nhat dU'Q'C l~p tren cO' sa bang can doi ke toan hQ'p nhat, bao cao ket qua ho~t dong kinh doanh hQ'p nhat va cac bao cao IU'u chuyen tien t$ cua cong ty m~ va cac c6ng ty con va lo~i trll' cac khoan giao djch b~ng tien trong noi bo t~p doan.
2. 3. Ap dt,mg Lu?t KtJ loan va cac Chuan mvc KtJ toan Vi~t Nam
a) Lu~it KtJ toan
Trong nam, Gong ty da tuan thu Lu~t Ke toan ban hanh ngay 17 tMng 6 nam 2003 va Nghi dinh kem theo so 129/2004/NB-CP ban hanh ngay 31 thang 5 nam 2004 cua Ch inh Phu quy djnh chi tiet va hU'ang dan thi hanh mot so dieu cua Lu~t Ke toan ap d1,mg trong hoc;tt dong kinh doanh .
b) Chuan mvc KtJ toan Vi~t Nam
Trong nam, Cong ty da ap dt,mg Che do Ke toan Vi$t Nam ban hanh theo Quyet djnh so 15/2006/08-BTC ngay 20 thang 3 nam 2006, va trong phc;tm vi lien quan , cac Chuan ml,l'c Ke toan VietNam do Bo Tai chinh ban hE:mh va cac van ban siia doi , bo sung, hU'ang dan thl,l'c hi$n.
2.4. Nguyen t~c ghi nh?n tien va cac khoan fU'O'ng OU'O'ng titm
a) Nguyen t~c xac ajnh cac khoan tien m~t. tien gifi ngan hang
Tien m$t Ia khoan ton quy t~ i Cong ty t~i ngay ket thuc nam tai chinh va co sl,l' kiem ke doi chieu vai so quy tien m~t.
Tien gll'i ngan hang Ia cac khoan gll'i t~ i cac ngan hang dU'Q'C phep hoc;tt dong hQ'p phap t~ i Vi$t Nam va dU'Q'c doi chieu so dU' vai cac ngan hang nay t~ i ngay ket thuc nam tai ch inh .
b) Nguyen t~c xac ajnh cac khoan tV'O'ng OU'O'ng tien
· Cac khoan tU'O'ng dU'O'ng tien Ia cac khoan dau tU' ng~n h<;m khong qua 3 thang co kha nang chuyen doi de dang thanh tien va khong co nhieu rui ro trong vi$c chuyen doi thanh tien ke tli ngay mua khoan dau tU' d6 t~i ngay ket thuc nam tai chinh.
c) Cac giao djch bilng ngo?i t~
Cac giao djch b~ng cac dO'n vi tien t$ khac VND phat sinh trong nam dU'Q'C quy doi sang VND theo ty gia hoi doai tU'O'ng Cmg t~ i ngay giao djch. Cac khoan m~,Jc tai san va cong nQ' c6 goc b~ng cac dO'n vi tien t$ kMc vai VND dU'Q'c quy doi sang VND theo ty gia hoi doai giao djch blnh quan tren th j tm<Yng ngoc;ti t$ lien ngan hang c6ng bo t~i th <Yi diem cuoi nam tai chinh . Tat ca cac khoan chenh l$ch ty gia hoi doai chU'a thl,l'c hi$n va da thl,l'c hi$n deu dU'Q'C h~ch toan vao bao cao ket qua ho~t dong kinh doanh .
Tat ca cac khoan chenh 1$ch ty gia hoi doai chU'a thl,l'c hi$n va da thl,l'c hi$n deu dU'Q'C h~ch toan vao bao cao ket qua hoc;tt dong kinh doanh. ·
2. 5. Cac khoan ph8i thu
Cac khoan phai thu dU'Q'C phan anh theo gia tri U'ac trnh co the thu hoi sau khi trli di dl,l' phong cac khoan phai thu kh6 doi. 01,1' phong phai thu kh6 doi dU'Q'C l~p dl,l'a vao danh gia cua Ban Giam doc ve cac khoan nQ' kh6ng c6 kha nang thu hoi.
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Cong ty C6 phan Cavico Xay dlfng Nhan life va Djch Vl;J ThuyEH minh Bao cao Tai chfnh HQ'p nhat cho nam kM thuc t~i ngay 31 thang 12 nam 2011 (ti~p theo) Dan vj tinh : dong V i$t Nam
Cac khaan phai thu khach hang, tra tm&c ngU'ai ban, phai thu n(>i b(>, phai thu thea ti~n d(> k~ ha<?ch hQ'p dong xay dl,l'ng, va cac khaan phai thu khac t<?i thai diem baa caa:
• N~u c6 thai h<?n thu hoi ha$c thanh taan dU'&i m(>t nam ha$c m(>t chu ky san xuat kinh daanh dU'Q'C phan la<;l i Ia tai san ng<fm h<?n ;
• N~u c6 thai h<?n thu hoi ha$c thanh taan tren m(>t nam ha$c m(>t chu ky san xuat kinh daanh dU'Q'C phan laai Ia tai san dai han.
Tang hac;\c giam so dU' tai khaan dl,l' phang dU'Q'C tinh vaa ch i phi quan ly daanh nghi$p trang ky.
2. 6. Hang ton kho
Hang ton kha, baa gom san pham d& dang, dU'Q'C danh gia thea gia thap han giCPa gia goc va gia tri thuan ~6 the thl,l'c h~$n dU'Q'c, sau khi l$p dl,l' p~on~ cha cac la<?i hang hU' h6ng, loi t_hai. Gia goc hang ton kha baa g6m chi phi mua. chi phi che bien va cac chi phi lien quan trl,l'c tiep khac phat sinh de c6 dU'Q'c hang ton kha & dia diem va tr<?ng thai hi$n t<?i. Gia tri thuan c6 the thl,l'c hi$n Ia gia ban trang qua trlnh ha<?t d(>ng kinh daanh blnh thU'a ng tn:r cac chi ph i ti~p thj va phan phoi san pham.
C6ng ty ap dt,mg phU'ang phap ke khai thU'ang xuyen de hach taan hang ton kha. Gia von hang ton kha dU'Q'C xac djnh thea phU'ang phap binh quan gia quy~n. Chi ph i san xuat kinh daanh (SXKD) d& dang cuoi ky haat d(>ng xay lap dU'Q'C xac djnh nhU' sau :
Chi ph i SXKD d& dang cuoi ky tll'ng
c6ng trlnh
Trang d6:
Gia von . tll'ng c6ng = · trlnh
Ch i phf SXKD d& = dang dau ky tll'ng
c6ng trinh
Ch i ph i SXKD
Chi phi SXKD d& + dang phat sinh trang
ky tll'ng c6ng trlnh
d& dang dau ky + Chi phi SXKD phat sinh
trang ky
Gia trj san IU'Q'ng thl,l'c hi$n d& dang dau ky (khong baa +
gom thu~ GTGT)
Gia trj san IU'Q'ng thl,I'C hi$n trang ky (kh6ng baa gom thu~ GTGT)
2. 7. Tai san c6 ajnh hifu hinh
Gia von ghi nh$n trang ky cua tll'ng
c6ng trlnh
X
Daanh thu ghi nh$n trong ky
Tai san co djnh hCPu hlnh dU'Q'C pMn anh thea nguyen gia trll' di gia trj haa man lOy k~ . Khi tai san dU'Q'C ban hay khong dU'Q'c sCr dt,mg nCPa, nguyen gia va gia trj haa man lOy k~ cua tai san dU'Q'C la<? i khoi tai khaan va lai lo phat sinh tll' vi$c thanh ly tai san dU'Q'c h<?ch taan vaa baa caa k~t qua ha<?t d(>ng kinh daanh.
Nguyen gia cua tai san co djnh hCPu hlnh baa gom gia mua cua tai san, thu~ nh$p khau , cac khaan thu~ trl,l'c thu va cac ch i ph i lien quan trl,l'c ti~p d~n vi$c dU'a tai san vaa t rc;~ng thai va v j tr i s~n sang st1 dt,mg . Cac ch i phi phat sinh sau khi tai san co djnh hCPu hlnh da dU'ac dU'a vaa sCr dvng. nhU' chi ph f st1a chCPa, baa dU'C'Yng va d<? i tu, thU'ang dU'Q'C h c;~ch taan vaa ha<?t d(>ng kinh daanh trang ky phat sinh chi phi. Trang tmang hQ'p c6 the cht:mg minh mot each rei" rang Ia cac ch i phi nay lam tang IQ'i ich kinh t~ tU'ang lai U'cYC tinh thu dU'Q'C tll' vi$c Slr dt,Jng tai san co djnh hCPu hlnh VU'Q't qua tieu chuan hac;~t d(>ng danh gia ban dau cua tai san thl cac chi phi nay dU'Q'C von h6a lam tang nguyen gia cua tai san co djnh hCPu hlnh.
Khau haa tai san co djnh hCPu hlnh dU'Q'C trich thea phU'ang phap khau haa dU'ang thang trang suot thai gian hCPu dvng U'&c tinh cua cac tai san nhU' sau:
Tai san
May moe va thiet bi
PhU'ang ti$n v$n tai Thi~t bi, dvng cv quan ly
. So nam khau haa
3-5 3-5
3
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Cong ty C6 phan Cavico Xay dl:J'ng Nhan ll;I'C va Djch Vl;J Thuyet minh Sao cao Tai chinh HO'p nhat cho nam kM thuc t~i ngay 31 than'g 12 nam 2011 (ti~p theo) Dan vi trnh : dong Viet Nam
2.8. Tai san co ainh vo hinh
Tai san co djnh VO hinh dU'Q'C ghi nh$n theo Chuan ml,l'c ke toan so 04- ''Tai san co djnh v6 hinh", ban Mnh theo Quyet dinh so 149/2001/QD-BTC ngay 31 thang 12 nam 2001 va Thong tU' 161/2007/TT-BTC ngay 31 thang 12 nam 2007 hU'&ng dan thl,l'c hi$n Chuan ml,l'c tren .
Phim mtJm may tfnh
Nguyen gia cua phan mE§m may tinh Ia toan bo cac chi phi ma Cong ty da chi ra tinh den thai diem dU'a ph~m mem vao st.f dl,Jng. Ph~m mem may tinh dU'Q'C khau hao trong 4 nam.
2. 9. Chi phi xay dt,mg CO' ban d& dang
Chi phi xay dl,l'ng ca ban d& dang phan anh gia tri nha xU'&ng va may m6c thiet bi chU'a dU'Q'c hoan thanh viec xay dl,l'ng va lap d$t va dU'Q'c the hi$n theo nguyen gia. Chi phi xay dl,l'ng ca ban d& dang khong dU'Q'C trich khau hao cho t&i khi cac tai san d6 hoan thanh va dU'Q'C dU'a vao st.f dvng.
2. 1 o. Cac khoan aiw tLI'
a) Cac khoan aiw tLI' ng~n h9n
Cac khoan dau tU' ngan h<;m bao gam quyen s& hCfu cac loc;~i co phieu, cong trc3i , chll'ng khoan niem yet c6 tfnh thanh khoan cao, c6 the de dang chuyen doi thanh tien va c6 thai gian dau tU' dl,l' kien khong qua mot nam. Gia tri cac khoan dau tU' ngan h c;~ n nay dU'Q'c xac dinh theo gia mua thl,l'c te.
b) Cac khoan a~u tU' dai h~m
Cac khoan dau tU' dai hc;~n vao chll'ng khoan, cong ty con va cong ty lien ket dU'Q'C ghi nh$n theo gia goc. Cac khoan lqi nhu$n dU'Q'C phan phoi ter IQ'i nhu$n lOy ke cua cac cong ty con va cong ty lien ket sau ngay thl,l'c hi$n cac khoan dau tU' dU'Q'c hc;~ch toan vao ket qua hoc;~t dong kinh doanh trong ky.
Kh i thanh ly mot khoan dau tU' , phan chenh l$ch giCfa gia trj thanh ly va gia trj ghi so dU'Q'C hc;~ch toan vao thu nh$p ho$c ch i ph f tai chinh trong ky.
c) 01,1' ph6ng giam gia cac khoan a~u tU'
01,1' phong giam gia cua cac khoan dau tU' dU'Q'c trich l$p nham phan anh chenh l$ch giam giCfa gia tri dau tU' theo so sach v&i gia tri thi tmang t<;Ji thai diem l$p bao cao tai chinh . Vi$c trich l$p dl,l' phong dU'Q'C thl,l'c hi$n theo quy dinh cua phap lu$t hi$n hanh cho tCrng khoan dau tU' thuoc s& hCfu cua Cong ty.
2.11 . Chi phi ai vay
Chi phi di vay gam lai tien vay ngan hc;~n, lai tien vay dai hc;~n va ke ca lai tien vay tren cac khoan thau chi.
Chi phi di vay dU'Q'C hc;~ch toan nhU' chi phi phat sinh trong ky ngoc;~i trCr cac khoan dU'Q'C von h6a. Chi phi di vay lien quan trl,l'c tiep den vi$c dau tU' xay dl,l'ng hoc;lc san xuat tai san d& dang dU'Q'C tinh vao gia trj cua tai san d6 (dU'Q'C von h6a vao nguyen gia tai san d6). Chi phi di vay dU'Q'C von h6a khi Cong ty chac chan thu dU'Q'C lqi ich kinh te trong tU'ang lai do st.f dvng tai san d6 va chi ph i di vay c6 the xac djnh dU'Q'C mot each dang tin c$y.
Tai san d& dang Ia tai san dang trong qua trinh dau tU' xay dl,l'ng va tai san dang trong qua trinh san xuat can CO mot thai gian du dai (tren 12 thang) de CO the dU'a vao StY dl,Jng theo ml,JC dich djnh tm&c ho$c de ban. ·
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Cong ty C6 ph~n Cavico Xay dlfng Nhan llfC va Djch Vl;J Thuyet minh Bao cao Tai chfnh HQ'p nhat cho nam k~t thuc t~i ngay 31 thang 12 nam 2011 (ti~p theo) Dan vi trnh : dong Viet Nam
2. 12. Chi phf ch& phBn ba va chi phf tra tw&c dai h<;m
Chi ph i cha phan bo dU'Q'C trlnh bay & khaan m1,1c chi phi tra tm&c ngc§n h<;m ha$c ch i ph i tra tm&c dai h<;m tren bang can doi ke taan . Cac khaan m1,1c nay dU'Q'C phan bo trong thai gian tra tm&c cua chi ph i ha$c trang khaang thai gian ma lqi fch kinh te dl,l' kien dU'Q'c tc;~a ra.
2. 13. Cac khoan ph8i tra ngll'&i ban
Cac khaan phai tra ngU'ai ban baa gam cac khaan phai tra cha nha cung cap ta i san , v~t tU', hang h6a, dich v1,1 ... dU'Q'C thea doi ch i tiet cha tCmg doi tU'Q'ng phai tra . Trang tmang hqp v~t tU', hang h6a. dich Vl,J da nh~n nhU'ng den cuoi ky van chU'a c6 h6a dan th l ke taan SLP dl,lng gia tc;~m tfnh de ghi so tri gia cac khaan phai tra va hang nh~p chU'a c6 h6a dan nay. Sau d6 ke toan thl,l'c hien dieu chTnh theo gia thl,l'c te khi da c6 h6a dan.
Cac khaan chiet khau thanh toan , giam gia hang ban cua ngU'ai ban dU'Q'c hc;~ch toan tU'ang Cmg v&i khoan pMi tra c6 lien quan de ghi giam so nQ' phai tra phat sinh ban dau.
2. 14. Thu~ thu nh~p doanh nghi?p
Thue thu nh~p doanh nghiep trong bao cao ket qua ho c;~t d(>ng kinh doanh cua nam tai chinh bao g6m thue thu nh$p pMi tra trong nam va thue thu n h~p hoan l c;~i.
Thue thu nh~p doanh nghiep hien hanh the hien so thue phai n(>p trang nam ta i chinh theo thue suat dU'Q'C ap d1,1ng VaO ngay ket thuc nam ta i Chinh va bat ky but toan dieU chfnh doi VcYi SO thue phai nop cua nam tm&c.
Thue thu nh~p doanh nghiep hoan l c;~i dU'Q'c xac dinh theo phU'ang phap gh i nq phai tra tren bang can doi ke toan dl,l'a tren so chenh lech tc;~m thai gi Cra ca s& tfnh thue cua ta i san va cong nq v&i gia tri so sach cua cac khaan m1,1c nay. Tai san thue thu nh~p hoan l c;~ i va thue thu nh~p haan l c;~i phai tra dU'Q'c xac dinh thea thue suat dl,l' kien se ap d1,1 ng trong nam ta i chfnh ma ta i san thue thu nh~p hoan l <;~ i dU'Q'C thu hoi hay thue thu nh~p hoan l<;l i phai tra dl,l'a tren mll'c thue suat CO hieu ll,I'C vao ngay ket thuc nam ta i chinh.
Tai san thue thu nh~p hoan IC?i dU'Q'C ghi nh~n cho cac khoan chenh l$ch tc;~m thai dU'Q'C khau trCP va so lo thue chU'a sU> d1,1ng trong phc;~m vi chac chan c6 du IQ'i nhu~n tfnh thue trong tU'ang lai de sU> d1,1ng cac khoan chenh lech t<?m thai dU'Q'c khau trCP va so lo tfnh thue chU'a sU> d1,1ng d6.
Gia tri gh i so cua ta i san thue thu nh~p hoan lc;~i dU'Q'c xem xet vao ngay ket thuc nam ta i chinh va dU'Q'C giam den mll'c chac chan c6 du IQ'i nhu~n tfnh thue cho phep SLP dl,lng mot phan ho$c toan bo ta i san thue thu nh~p haan lc;~i.
2. 15. Ngu6n von chu sa hftu
a) Ghi nh~n c6 f{pc
Cac co tll'c tra cho cac co phieu U'U dai phai haan tra dU'Q'C ghi nh~n Ia mot khaan nq phai tra tren cas& d6n tfch. Cac co tll'c khac dU'Q'C ghi nh$n Ia nQ' phai tra trong ky ~o tll'c dU'Q'C cong bo.
Lqi nhu$n sau thue thu nh$p doanh nghiep c6 the dU'Q'c chia cho cac co dong sau khi dU'Q'c Hoi dong quan tri phe duyet va sau khi da trich l$p cac quy dl,l' phong theo Dieu le Cong ty va cac quy dinh cua phap lu$t Viet Nam. Co tll'c dU'Q'c cong bo tCP phan lqi nhu$n chU'a phan pho i dl,l'a tren ty le s& hCru hqp phap cua tCPng co dong .
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Cong ty C6 ph~n Cavico Xay dl;J'ng Nhan ll;J'C va Djch Vl:f Thuyet minh Bao cao Tai chinh HQ'p nhat cho nam k~t thuc tCjli ngay 31 thang 12 nam 2011 (ti~p theo) 80'n vi tinh : dong Viet Nam
b) Nguyen t~c trich l?p cac quy tlf IQ'i nhu?n sau thue
Cac quy cua Cong ty dU'Q'C trfch l$p tCP IQ'i nhu$n sau thue theo Ngh ! quyet D<;~i hoi c6 dong thang 3 nam 2011 nhU' sau:
• Quy dl! phong tai chfnh
• Quy phat tri~n san xuat kinh doanh
• Quy khen thU'&ng, phuc IQ'i
2. 16. Ghi nh?n doanh thu
5%
5%
4%
Doanh thu dU'Q'C gh i nh$n khi Cong ty c6 kha nang nh$n dU'Q'c cac IQ' i fch kinh te c6 th~ xac dinh dU'Q'C mot each chac chan. Cac dieu kien ghi nh$n c l,J th~ sau day cOng phai dU'Q'c dap u ng tm&c khi ghi nh$n doanh thu:
a) Doanh thu ban hang
Doanh thu ban Mng dU'Q'C ghi nh$n kh i phan l&n rui ro va lqi fch gan lien v&i quyen s& hCPu hang h6a da dU'Q'C chuy~n sang ngU'&i mua.
b) Doanh thu cung cfJp dich VI)
Khi c6 th~ xac djnh dU'Q'C ket qua hqp dong mot each chac chan , doanh thu se dU'Q'C gh i nh$n dl,l'a vao muc do hoan thanh cong viec. Muc do hoan thanh cong viec dU'Q'C xac dinh theo ty 1$ phan tram cua so gi& cong lao dong phat sinh cho den ngay l$p bang can doi ke toan tren t6ng so gi& cong lao dong U'cYC tinh cho moi hqp dong.
Neu khong th~ xac djnh dU'Q'C ket qua hQ'p dong mot each chac chan , doanh thu se chT dU'Q'C gh i nh$n & muc c6 th~ thu hoi dU'Q'C cac chi ph i da dU'Q'C ghi nh$n.
c) Ti~n lai, ban quy~n. c6 f(fc va IQ'i nhui[Jn clU'Q'C chia
Tien lai, tien ban quyen, c6 tuc va lq i nhu$n dU'Q'c chia dU'Q'C ghi nh$n khi Cong ty c6 kM nang thu dU'Q'C lqi ich kinh te tCP cac giao djch tU'O'ng ung va doanh thu dU'Q'C xac dinh tU'O'ng doi chac chan . Tien lai dU'Q'C ghi nh$n tren CO' s& th&i gian va lai suat tCPng ky. Tien ban quyen dU'Q'C ghi nh$n tren cO' s& don tich phu hqp v&i hqp dong. c6 tuc va IQ'i nhu$n dU'Q'C chia dU'Q'C ghi nh$n kh i c6 dong dU'Q'C quyen nh$n c6 tuc hoi;lc cac ben tham gia g6p von dU'Q'C quyen nh$n IQ'i nhu$n tCP viec gop von.
2. 17. Hc;Yp aang xay dt,mg
a) Doanh thu ciia hc;Yp clang xay dt,mg bao gam:
(i) Doanh thu ban dau dU'Q'c ghi trong hqp dong; va
(ii) Cac khoan tang, giam khi thl,l'c hien hqp dong, cac khoan tien thU'&ng va cac khoan thanh toan khac neu cac khoan nay CO kha nang lam thay dtSi doanh thu , va C6 thll xac djnh dU'Q'C mot each dang tin c$y.
Doanh thu cua hqp dong xay dl,l'ng dU'Q'C xac djnh bang gia trj hQ'p ly cua cac khoan da thu hoi;lc se thu dU'Q'C. Can cu d~ xac dinh doanh thu tCP hqp dong xay dt,mg Ia khoi IU'Q'ng cong viec hoan thanh theo cong trinh hoi;lc h<;~ng ml,Jc cong tr1nh va dO'n gia hqp dong m&i nhat dU'Q'C duyet. Khoi IU'Q'ng cong viec hoan thanh Ia khoi IU'Q'ng da dU'Q'C chu dau tU' hoi;lc d<;~i dien chu dau tU' xac nh$n thong qua Bien ban nghiem thu khoi IU'Q'ng xay lap hoan thanh , hoi;lc Bang t6ng hqp gia tri thanh toan khoi IU'qng xay lap hoan tMnh, hoi;lc Bang t6ng hqp khoi IU'Q'ng xay lap hoan thanh v.v .. .
-)I -
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C6ng ty C6 ph§n Cavico Xay dlfng Nhan life va Djch Vl;l Thuyet minh Bao cao Tai chinh Hgp nhat cho nam k~t thuc t~i ngay 31 thang 12 nam 2011 (ti~p theo) Dan vi tfnh : d6ng Vi$t Nam
b)
(i)
(ii)
(i ii )
c)
(i)
(ii)
(i ii )
Chi phi cua hQ'p aong xay dr,mg bao gam:
Chi phi lien quan tn,Pc tiep den tCmg hqp d6ng;
Ch i ph i chung lien quan den ho<?t dong cua cac hQ'p d6ng va c6 the phan bo cho tung hqp d6ng Cl,l the (baa g6m ca Ch i ph i di vay neu thea man cac dieu ki$n chi phf di vay dU'Q'C v6n h6a thea quy djnh);
Cac ch i phi khac c6 the thu l<?i tu khach hang thea cac dieu khoan cua hqp d6ng.
Ghi nh~n doanh thu va chi phi cua hQ'p aong xay dt,mg:
Tmcmg hqp hqp d6ng xay d1.mg quy dinh nM thau dU'Q'c thanh toan thea tien do ke ho<?ch, kh i ket qua thi,I'C hi$n hQ'p d6ng xay dl,l'ng dU'Q'C U'&C tinh mot each dang tin cf?,y , thl doanh thu va ch i ph i lien quan den hQ'p d6ng dU'Q'C ghi nhf?,n tU'ang (mg v&i phan cong vi$c da haEm thanh do nha thau tl,l' xac dinh vao ngay 1$-p baa cao tai chinh .
TrU'ang hqp hQ'p d6ng xay dl,l'ng quy dinh nha thau dU'Q'C thanh toan thea gia tri kh6i IU'Q'ng thi,I'C hi$n, kh i ket qua thi,I'C hi$n hQ'p dong xay dl,l'ng dU'Q'C xac djnh mot each dang tin cf?_y va dU'Q'C khach hang xac nhf?,n , thl doanh thu va chi ph i lien quan den hqp d6ng dU'Q'C ghi nh$n tU'ang l.fng v&i phan cong vi$c da haEm thanh dU'Q'C khach hang xac nh$n trong ky.
Khi ket qua thi,I'C hi$n hQ'p d6ng xay dl,l'ng kh6ng the U'OC tinh mot each dang tin cf?,y , thl doanh thu chi dU'Q'C gh i nhf?,n tU'ang l.fng v&i chi phi cua hqp d6ng da phat sinh ma vi$c hoan tra Ia tU'ang d6i ch~c ch~n . Chi phi cua hqp d6ng chi dU'Q'C gh i nhf?,n Ia ch i ph i trong ky khi cac chi phi nay da phat sinh.
2. 18. Thue ho?t a{)ng
Cac khoan thanh toan cho thue ho<?t dong dU'Q'C ghi nh$n vao baa cao ket qua ho<?t dong kinh doanh thea phU'O'ng phap dU'6'ng thang dl,l'a tren thai h<;!n cua hQ'p d6ng thue.
2. 19. Cac ben lien quan
Cac ben dU'Q'C coi Ia lien quan neu mot ben c6 kha nang kiem soat ho~c c6 anh hU'&ng dang ke d6i v&i ben kia trong vi$c ra quyet djnh ve cac chinh sach tai ch inh va ho<;!t dong.
2.20. Cac sv ki~n phat sinh sau ngay kfJt thUc nien a¢ ke toan
Cac Sl,l' ki$n phat sinh sau ngay kh6a so ke toan ma cung cap them thong tin ve tlnh hlnh tai chfnh cua Cong ty t<? i ngay kh6a so ke totm ("cac sl,l' ki$n dieu chlnh") dU'Q'c phan anh tren baa cao ta i chinh . Cac sl,l' ki$n phat sinh sau ngay kh6a so ke toan khong phai Ia cac sl,l' ki$n dieu chinh dU'Q'C trlnh bay tren thuyet minh baa cao tai chinh neu trong yeu .
2.21 . Cac chi tieu ngoai bang can aoi ke toan
Cac chi tieu ngoai bang can d6i ke toan , nhU' dU'Q'C d!nh nghia trong H$ th6ng Ke toan Vi$t Nam, dU'Q'c trlnh bay & cac thuyet minh thich hqp cua cac baa cao tai chinh _nay.
2.22. So dU' bilng kh6ng
Cac khoan mt,Jc hay s6 dU' dU'Q'C quy djnh trong cac mau baa cao cua H$ th6ng Ke toan Vi$t Nam kh6ng the hi$n tren cac baa cao tai chinh thl dU'Q'C hieu Ia c6 s6 dU' b~ng khong.
2.23. Soti~u so sanh
Day Ia nam dau tien Cong ty 1$-p baa cao tai chinh hqp nhat nen s6 li$u so sanh Ia baa cao tai chinh cua cong ty m~ nam tm&c.
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Cong ty C6 phAn Cavico Xay dl)'ng Nhan llfc va Djch Vl:J Thuyet minh Bao cao Tai chlnh HQ'p nhat cho nam k~t thuc t~i ngay 31 thang 12 nam 2011 (ti~p theo) Don vi tinh : d6ng VietNam
3. Ti ~n
Nqidung
Tien mi;lt Tien gll' i ngan hang
31.12.2011
4.550.048.978 5.243.106.427
9. 793.155.405
31.12.2010
1.149.107.048 2.546.034.446
3.695.141.494
31.12.2011 31 .12.2010 S61~Q'ng S61~Q'ng
Nqi dung Ghi chu c6 ph~n Gia tri d~u t~ c6 ph~n Gia tri d~u t~
Cong ty Co phan Cavico Khoang HNX 139.110 1.391 .100.000 San va Cong nghiep Cho vay C6ng ty Co phan Cavico - 21.990.019.323 17.275.538.506 Bien ll,l'c va Tai nguyen (*) Cho vay C6ng ty Co phan 302.345.352 1.404.022.362 Cavico Xay dl,l'ng Cau Ham Cho vay ca nhan khac 1.051.000.000
23.683.464.675 19.730.560.868
(862.482.000)
(*) The hien khoan cho vay ng~n h<;Jn v&i mLi'c lai suc§t Ia tli 17,5%- 21,0%/nam. Cac khoan cho vay nay dU'Q'C dam baa bc'3ng tfn chap.
5. Cac khoan phai thu khac
Nqidung
C6ng ty TNHH Cavico VietNam Gong ty Co phan Cavico Bien ll,l'c va Tai nguyen
Nguyen Van Hung Cong ty Co phan Cavico Xay dl,l'ng Cau Ham Phai thu khac
6. Hang t6n kho
Nqidung
Hang mua dang di tren dU'6'ng Nguyen lieu, v<;~t lieu C6ng Cl,J, dt,Jng Cl,J Chi ph i san xuat, kinh doanh d& dang
Hang h6a
31.12.2011
4.317.539.592 7.613.710.342
401 .047.545 119.341 .901 445.035.613
12.896.67 4.993
31.12.2011
1.805.664.950 3.798.994.613 1.920.266.864
20.526.2-38.187 221.815.460
28.272.980.074
31.12.2010
6.218.905.922 3.946.507.084
269.295.833
10.434.708.839
31.12.2010
98.395.500 778.120.460
1.066.569.975 27.960.362.763
4.399.998
29.907.848.696
I(
:( t
i ~
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Cong ty C6 phan Cavico Xay dlfng Nhan llfC va Djch Vl:J Thuyet minh Bao cao Tai chinh HQ'p nhat cho nam kM thuc 4li ngay 31 thang 12 nam 2011 (ti~p theo) DO'n vi trnh: dong Viet Nam
7. Chi phi tra trU'&c ng~n h<i~n
s6 dU' N{li dung d~u nam Tang
C6ng Ci,J , di,Jng Cl,l san xu~t 95.809.242 2.826.883.390
Chi ph f thue van phong 571.639.852 1.743.126.955
Ch i phf sua chua 134.613.893 77.024.000
Ch i phi thue Hosting 13.800.000
Phibao lanh 97.326.563
Phan mem may tfnh 3.600.000
Ch i phi bao hiem 9.545.455
802.062.987 4. 771.306.363
8. Tai san ng~n h<i~n khac
N{lidung
Tai san thieu ch6' XLP ly
Tc;~m (fng
K~ CU'Q'C, k~ gu2 ngan hc;~n
9. Tai san c6 djnh hfru hinh
Phan b6
(1.465.581 .147)
(1.895.525.035)
(160.250. 793)
(5.750.000)
(8.864.714)
(300.000)
(9.545.455)
(3.545.817 .1 44)
31.12.2011
2.603.583.452
532.848.757
3.136.432.209
May ry-t6c PhU'O'ng ti~n Thi~t bj, dl,lng
s6 dU' cuoi nam
1.457.11 1.485
419.241.772
51 .387.100
8.050.000
88.461 .849
3.300.000
2.027.552.206
31 .12.2010
5.000.000
2.1 42 .252.695
381 .154.448
2.528.407.143
N{li dung va thiet bi v~n tai c1.1 quan 1~ Tai san khac T6ng c{lng Nguyen gia
So dU' dau nam 22.192.562.064 3.871 .761 .699 610.343.125 26.674.666.888 Tang trong nam 9. 717.912.189 5.407.620.186 79.071 .818 1.002.239.082 16.206.843.275 Trang c16: Mua m&i 8.997.712.392 5. 40 7. 620. 186 79.071.818 1.002.239.082 15.486. 643.4 78
Ket chuyen tCf XDCB d&dang 720.199.797 720.199.797
Giam trong nam (1 0.832.921 .564) (528.592. 734) - (11.361.514.298) Trang c16: Thanh ly, nhU'<:;mg ban (10.832.921 .564) (528.592. 734) - (11.361. 514.298)
s6 dU' cu6i nam 21.077.552.689 8.750.789.151 689.414.943 1.002.239.082 31.519.995.865
Gia tri hao mon
So dU' dau nam 4.177.983.608 97.249.654 312.917.529 5.488.150. 791
Tang trong nam 5.295.626.558 1.250. 7 48.820 209.123.951 27. 513.341 6.783.012 670
Giam trong nam (8 .315.457. 716) (452.621 .491) (8.768.079.207)
Trong c16: Thanh ly, nhU'<:;Yng ban (8.315.457. 716) (452.621 .491) (8. 768. 079. 207)
s6 dU' cu6i nam 1.158.152.450 1. 795.376.983 522.041.480 27.513.341 3.503.084.254
Gia tri con l<i~i
So dU' dau nam 18.014.578.456 2.874.512.045 297.425.596 21. 186.516.097 s6 dU' cu6i nam 19.919.400.239 6.955.412.168 167.373.463 974.725.741 28.016.911.611
' .:; -i.
M T
-
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Cong ty Cd phan Cavico Xay dl}'ng Nhan llfc va Djch Vl,J Thuyet minh Bao cao Tai chinh HQ'p nhat cho nam kM thuc ~i ngay 31 thang 12 nam 2011 (ti~p theo) 80'n vi tinh: dong Vi$t Nam
10. Tai san c6 d jnh vo hinh
N(?idung
Nguyen gia
So dU' dau nam
Tang trong nam
s6 dU' cu6i nam
Gia tri hao mon
So dU' dau nam Khau hao trong nam
s6 dU' cu6i nam
Gia trj con l~i
So dU' dau nam
s6 dU' cu6i nam
11. Chi phi xay di,Png CO' ban deY dang
s6 dU'
Ph~n m~m may tinh
49.000.000
49.000.000
8.312.506 12.276.383
20.588.889
40.687.494
28.411.111
K~tchuy~n Tang sang tai san/
NQi dung d~u nam t rong nam cong Cl,J, d1,1ng Cl,l
T6ng c(?ng
49.000.000
49.000.000
8.312.506 12.276.383
20.588.889
40.687.494
28.41 1.111
s6 dU' cuoi nam
SL'fa chua may m6c thiet bi 2.050.207.042
Chi ph f xay d1,mg thU'O'ng hi$u 105.075.000
(845.059.542) 1.205.147.500
105.075.000
Dt,P an xay dt,Png trung tam thll'O'ng m~i Kinh Mon 1.028.121.691 1.028.121.691
Xay d1,mg cO' b2m do dang - 1.028.121.691 - 1.028.121.691
2.050.207.042 1.133.196.691 (845.059.542) 2.338.344.191
12. Tai san dai h~n khac
N{lidung
Ky CU'Q'C, ky guy b210 l~mh
13. Tinh hinh thi,PC hi~n nghia Vl,J d6i v&i Nha nU'&c
N{lidung
Thue gia tri gia tang diJ'f!C khau triP
s6 dU' d~u nam
31.12.2011
1.987.722.210
1.987.722.210
Tang trong nam
Giam trong nam
31.12.2010
2.132.672.210
2.132.672.210
s6 dU' cu6i nam
Thue gia tri gia tang aau vao 3.355.862.080 13.609.697.175 (1 4.597.518.378) 2.368.040.877 3.355.862.080 13.609.697.175 (14.597.518.378)
Thue va cac khoim phili n¢p Nha niJ'&c
Thue GTGT dau ra phai nop - 14.990.088.709 (14.990.088.709)
Thue GTGT hang nh$p khau 22.488.468
Thue thu nh$p doanh nghi$p 3.001.268.746
Thue xuat nh$p khau 20.265.442
Thue thu nh$p ca nhan 1.650.261 .249
Cac l oc;~ i thue khac
Cac khoan ph f, 1$ phf
4.671 .795.437
2.495.317.911
1.501.711.402
78.923.157
6.493.212
19.095.022.859
-(20.265.442)
(675.771.441)
(78.923.157)
(3.200. 000)
(2.422.178.599)
2.368.040.877
22.488.468
5.496.586.657
2.476.201 .210
3.293.212
7.998.569.547
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C6ng ty C6 ph~n Cavico Xay dlfng Nhan llfc va Djch Vl;J Thuyet minh Bao cao Tai chinh Hgp nhat cho nam kM thuc t<jli ngay 31 thang 12 nam 2011 (ti~p theo) Don vi tinh: dong Viet Nam
13.1. Thue gia tri gia tang
C6ng ty nop thue gia trj gia tang thea phU'ong phap khau tni v&i thue suat thue gia tri gia tang thea quy djnh cua phap lu~'lt hi$n hEmh.
13.2. Thue thu nh?p doanh nghi~p
C6ng ty nop thue thu nh$p daanh nghi$p v&i mlic thue suat Ia 25% tren IQ'i nhu$n chju thue.
Thu~ thu nh;;ip doanh nghi(}p hi(}n hanh
Thue thu nh$p daanh nghi$p hi$n hanh pha i tra dU'Q'C xac djnh dl,J'a tren thu nh$p ch ju th ue cua nam hi$n t<;li. Thu nh$p ch ju thue khac v&i thu nh$p dU'Q'C baa cao tren Bao cao ket qua ho<?t dong kinh doanh vi thu nh$p chju thue kh6ng bao gam cac khoan mt,Jc thu nh$p chiu thue hay ch i ph i dU'Q'C khau trtl' cha ml,lc dfch tinh thue trang cac nam khac va cOng kh6ng bao gam cac khoan ml)c khong phai chju thue hay kh6ng dU'Q'c khau trtl' cho m1,1c dfch thue. Thue thu nh$p doanh nghi$p hi$n hanh phai tra cua Cong ty dU'Q'c tinh theo thue suat da ban Mnh den ngay ket thuc ky ke toan nam.
Nqidung
Lgi nhu~n thu~n trU'cYC thu~ Cac khoan di~u chinh tang/(giam) lgi nhu~n/(16)
Cac khoan aitJu chTnh tang
- Ch i ph f khau hao tU'ong ling v&i ph~m nguyen gia VU'Q't tren 1,6 ty dong doi V&i 6 t6 dU'&i 10 ChO ngoi
Cac khoan aiiJu chTnh giam
- Chenh l$ch do danh gia l<?i ty gia
- Co tlic dU'Q'c chia
Lgi nhu~n di~u chinh trU'&c thu~
Thu nh~p ch ju thu~ U'&c tinh nam hi~n hanh
Thue th u nh$p doanh nghi$p phai tra U'&c trnh
Thue thu nh$p doanh nghi$p dU'Q'C mien giam (30%)
Thu~ thu nh~p doanh nghi~p hi~n hanh
Thu~ thu nh~p doanh nghi~p phai tra d~u nam
Thue thu nh$p daanh nghi$p da tra trong nam
Thu~ thu nh~p doanh nghi~p phai tra cu6i nam
13.3. Cac lo9i thue khac
2011
14.272.884.307
125.185.185
(139.11 0.000)
14.258.959.492
14.258.959.492
3.564.739.873
(1.069.421 .962)
2.495.317.911
3.001.268.746
5.496.586.657
C6ng ty ke khai va nop theo quy djnh cua phap lu$t hi$n hanh.
2010
12.802.885.994
(275.335.922)
(1 75.288.000)
12.352.262.072
12.352.262.072
3.088. 065.518
3.088.065.518
2.556.142.777
(2.642. 939.549)
3.001.268.746
Cac bao cao thue cua C6ng ty se ch ju Sl,J' kiem tra cua CO' quan thue. Do vi$c ap d1,1ng lu$t va cac qui djnh ve thue doi v&i cac IO<;li nghi$p Vl,l khac nhau C6 the dU'Q'C gia-i thfch theo nhieu each khac nhau , SO thue dU'Q'C trinh bay tren cac bao cao tai chfnh CO the se bj thay doi theo quyet djnh CUOi cung cua co quan thue.
- ~ -~
1 :[ ~ ~
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Cong ty C6 ph§n Cavico Xay dlfng Nhan llfC va Djch Vl:J Thuyet minh Bao cao Tai chinh HQ'p nhat cho nam k~t thuc 4ti ngay 31 thang 12 nam 2011 (ti~p theo) Dan vi tinh : dong VietNam
14. Cac khoan phai tra, phai nc;>p khac
Nc;>idung
Phai tra nhtm vien
Baa hiem xa hoi
Kinh phi cong doan
Baa hiem that nghiep
Baa hiem y te
C6ng ty Co phan Xay d1,mg va Nhan Ll,J'c Song Hong
Cac khoan phai tra phai nop ngan h;;3n khac
15. Chi phi phai tra
Nc;>idung
C6ng ty CP Cavico Dien Ll,J'c va Tai nguyen
Cong ty TNHH Cavico VietNam
Chi phi lai vay
Chi phi baa Janh thl,J'c hien hQ'p dong
Chi phi thue xe
Chi phi phai tra khac
16. Vay va ng
Nc;>idung
Vay va n(J' nglm h{ln
Vay ngan hang
Vay cac ben lien quan
Vay cac doi tU'Q'ng khac
Vay va nCJ' dai h{ln dtm h{ln tra
Vay ngan hang
Vay va nCJ' dai h{ln
Vay ngan hang
Chi tiet cac khoan vay va nCJ' nhll' sau:
Ky h~n vay Nc;>idung (thang)
Vay ngiin h~n
Var ng_fm hang_
NQan hang Nang nghiep va Phat 6 trien Nang than - CN Hoang ouoc Viet
Ngan hang Nang nghiep va Phat 6 trien Nang than - CN Hoang Ouoc Viet
Ngan hang Nang nghiep va Phat 6 trien Nang than - CN Long Bien
Th<Yih~n tra ng
6 thang cho 1 Jan nh$n nQ'
6 thang cho 1 Jan nh$n nQ'
18/6/2012
31.12.2011
421.383.319
801 .954.626
184.274.055
5.513.240
12.817.290
360.000.000
1.832.362.871
3.618.305.401
31.12.2011
8.228.056.939
1.288.876.490
81.458.799
581 . 117.762
554.348.387
260.556.668
10.994.415.045
31 .12.2011
45.188.608.788
31.12.2010
577.455.11 5
272.263.783
95.401.508
2.1 22.215.412
3.067.335.818
31.12.2010
8.549.035.896
59.085.600
8.608.121.496
31 .12.2010
25.859.962.642
37.946.272.924
4.042.335.864
3.200.000.000
2. 764.309.789
25.859.962.642
2.764.309.789
5.112.106.556
5.112.106.556
53.065.025.133
Lai suflt Hinh tht:vc {%/nam) dam bao
17%-19% Baolanh
7,5% Baolanh
20,5% Baa lanh
754.355.500
754.355.500
366.058.167
366.058.167
26.980.376.309
s6 dU' 31.12.2011
45.188.608.788
37.946.272.924
22.581 .723.496
4.082.288.000
11.282.261.428
' ~
~
: t
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C6ng ty Cd ph§n Cavico Xay di;J'ng Nhan II;J'C va Djch VI;J Thuyet minh Bao cao Tai chfnh HQ'p nhat cho nam k~t thuc ~~ ngay 31 thang 12 nam 2011 (ti~p theo) Dan vi trnh: dong Viet Nam
Ky h~n vay Therih~n Uiisu<h Hinh th(Joc s6 dU' N(lidung (than g) tra nQ' (%/nam) dam bao 31 .12.2011
VaJ!: cac ben lii!m g_uan 4.042.335.864
Cong ty Co phEm DElU tU' ThU'ang T in chap 4.042.335.864 m~ i & Xay lap Nam Viet
VaJ!: cac doi tU'c;yng_ khac 3.200.000.000
6ng Ph~m Minh H<;!u 22,6% Tin chap 3.200.000.000
Vay_ dai h~n d~n h~n tra 2. 764.309.789
Ngan hang Nang nghiep va Phat 36 28/7/2012 triem Nang than - CN Hoang
14% Tin chap 228.644.000
ou6c Viet
Ngan hang TMCP Dong Nam A 36 25/4/2012 10,5% Tin chap 137.423.1 67
Ngan hang TMCP A Chau 36 12/7/2014 22,4% Tai san 966.000.000
Ngan hang Nang nghi$p va Phat 42 1/5/2015 19,5% Tin chap 1.432.242.622 triem Nang th6n - CN Long Bien
Vay_ va nQ' dai h~n 5.112.106.556
VaJ!: nglin hang_ 5. 112.106.556
Ngan hang TMCP A CM u 36 . 12/7/2014 22,4% Tai san 1.531.500.000
Ngan hang Nang nghi$p va Phat 42 1/5/2012 trien Nang than - CN Long Bien
19,5% Tin chap 3. 580.606.556
53.065.025.133
17. v6n chu sO> hfru
17.1. Tinh hinh bitm d¢ng nguon von chii s& hii'u trong nam nhU' sau
N(>i dung
s6 dU' 1.1.2010
Tang von trong nam
LQ' i nhu;;'ln trong nam
Chia co tCrc nam 2010
56 dU' 31 .12.2010
LQ' i nhu<;!n trong nam
Chia co tCrc nam 20 11
Trich quy tll' IQ' i nhu;;'ln
Phl,J cap hQi dong quan tri
Trich cac quy tll' IQ'i nhu<;!n
Ch i khac
s6 dU' 31 .12.2011
v6n d~u tU' Quy d~u tU' Quy di,J' phong Uii Iuy k~ cua chu sO> hfru phat tri~n tai ch fnh T6ng c(lng
10.000.000.000 391.905.047 267.078.768 3.686.149.343 14.345.133.158
15.000.000.000 15.000.000.000
9. 714.820.4 76 9. 71 4.820.4 76
- (6.500.000.000) (6.500.000.000)
25.000.000.000 391.905.047 267.078.768 6.900.969.819 32.559.953.634
- 11.740.138.975 11.740.138.975
- (5.000.000.000) (5.000.000.000)
(388.592.819) (388 592.819)
- (1 .221.270.000) (1 .221 .270.000)
- 485.741.023 485.741 .023 (971.482.046)
(1.690.445) (1.690.445)
25.000.000.000 877.646.070 752.819.791 11.058.073.484 37.688.539.345
·'
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Cong ty C6 ph&n Cavico Xay dl;l'ng Nhan ll:fC va Djch Vl:J Thuyet minh Bao cao Tai chinh HQ'p nhat cho nam k~t thuc t~i ngay 31 thang 12 nam 2011 (ti~p theo) Ban vi tfnh : dong Vi$t Nam
17.2. Tinh hinh bitm d{)ng von co phtm trong nam nhU' sau
N(_)idung
Von co phEm dau nam
Von co phan tang trong nam
v6n c6 ph~n cu6i nam
c6 tlic, lqi nhu<;ln da t(?m chia
17.3. co phtm
N(_)idung
So IU'qng c6 phan dang ky phat hanh
So IU'qng co phan da ban ra cong chung
C6 ph~n thU'&ng
So IU'qng co phieu dang IU'u hanh
c6 ph~n thU'&ng
M$nh gia c6 phan : 10.000 dong/co phan.
18. Doanh thu
N(_)idung
Doanh thu xu~t kh~u lao d(>ng
Doanh thu tll' hqp dong xay dl,l'ng
Doanh thu ban hang h6a
Doanh thu ho<?t dong khac
19. Gia v6n hang ban
N(_)idung
Gia von cua d jch Vl,J xu~t khau lao d(>ng
Gia von cac cong trinh xay dl,l'ng
Gia von ban hang h6a
Gia von ho<?t d(>ng khac
20. Chi phi san xu~t theo y~u t6
N(_)idung
Chi ph i nguyen li$u, v<;lt li$u tn,l'c tiep
Chi phi nhan cong tn,l'c tiep
Ch i ph i dl,mg ct,J san xu~t
Chi ph i kh~u hao va phan bo
Chi phi djch vt,J mua ngoai
Chi ph i khac
31.12.2011
25.000.000.000
25.000.000.000
5.000.000.000
31.12.2011
2.500.000
2.500.000
2.500.000
2.500.000
2.500.000
2011
74.210.877.648
89.214.093.442
8.894.984.016
5.483.875.381
177.803.830.487
2011
59.746.227.283
77.806.626.317
7.703.125.188
3.435.317.822
148.691.296.610
2011
19.690.878.310
61 .880.551 .820
2.369.822.036
8.070.715.205
51.416.241.376
2.443.593.890
145.871.802.637
31.12.2010
10.000.000 000
15.000.000.000
25.000.000.000
6.500.000.000
31 .12.2010
2.500.000
2.500.000
2.500.000
2.500.000
2.500.000
2010
106.1 05.462.898
21.819.243.529
17.377.110.494
145.301.816.921
2010
80.520.318.412
24.201.824.301
11.928.204. 11 2
3.422.915.370
120.073.262.195
2010
8.931 .011 .280
83.362.990.885
170.048.865
3.149.023.396
32.511 .1 34.552
2.229.667.445
130.353.876.423
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Cong ty C6 ph~n Cavico Xay dlfng Nhan llfC va Djch v~ ThuytH minh Bao cao Tai chinh HQ'p nhat cho nam kilt thuc t~i ngay 31 thang 12 nam 2011 (tiilp theo) 80'n vi tfnh: dong V i$t Nam
21 . Doanh thu ho~t d¢ng tai chinh
NQidung
U:ii tien glii , tien cho vay
Lai dau tU' co phieu
Co tL:rc dU'Q'c chia
Lai chemh l$ch ty gia da thl,l'c hi$n
Lai chemh l$ch ty gia chU'a thl,l'c hi$n
Lai ch$m thanh toan
22. Chi phi tai chinh
N¢idung
Lai tien vay
Lo chenh l$ch ty gia da thl,l'c hi$n
Lo chenh l$ch ty gia chU'a thl,l'c hi$n
01,1' phong giam gia dau tU' chli'ng khoan
Ch i ph i tai chinh khac
23. Chi phi ban hang
N¢idung
Ph i quan ly dl,l' an Algieri
Ph i quan ly dl,l' an Song B<;~c
Ph i quan ly dl,l' an Ngan TmO'i
Ch i phi khac
24. Chi phi quan ly doanh nghi~p
N¢idung
Chi ph i nhan vien quan ly
Chi ph i do dung van phong
Chi ph i khau hao va phan bo
Thue, phi va 1$ ph i
Ch i ph i djch VI,! mua ngoai
Chi ph i khac
25. Thu nh~p khac
Nc?i dung
Thu tU> thanh ly tai san co dinh
Thu tU> thanh ly v$t tU' , ban phe li$u
Thu cU'&c v$n chuyen may m6c, thiet bi
Phi,! phi xang dau
Thu nh$p khac
2011
4.169.312.085
104.000.000
139.110.000
276.648.970
4.689.071.055
2011
762.634.871
1.966.980.964
148.318.798
862.482.000
3.740.416.633
2011
1.295.923.578
1. 758.248.419
378.094.538
19.650.000
3.451.916.535
2011
4.741.905.918
624.571.620
1.773.930.030
228.661 .054
2.954.227.504
2.214.256.971
12.537.553.097
2011
3.747.045.455
156.000.000
165.713.671
19.335.588
3.000.000
4.091 .094.714
2010
1.836.164.281
175.288.000
480.679.892
608.994.920
3.101 .127.093
4.742.047.837
2010
3.756.908.855
362.083.912
541.497.708
253.307.147
4.799.082.2 14
404.508.352
10.117.388.188
2010
108.756.318
320.948.364
58.126.286
65.767.382
553.598.350
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C6ng ty Co ph~n Cavico Xay dl)'ng Nhan llfC va Djch Vl;J Thuyet minh Bao cao Tai chfnh HQ'p nhat cho nam k~t thuc t~i ngay 31 thang 12 nam 2011 (ti~p theo) DO'n vi tinh: dong Vi$t Nam
26. Chi phi khac
N(?idung
Gia tri con l~i cua tai san co djnh thanh ly
Gia tri v~t tU' thanh ly
Chi ph i v~n chuyen
Chi phi xang dElU
Chi phi khac
27. Uii cO' b{m tren c6 ph~n
N(>idung
Lt;Yi nhu?n phfm bo cho co dong pho thong
- LQ'i nhu~n thuEm trong nam
- Co tLI'c chia cho co phEm U'U dai
LQ'i nhu~n thu~n chia cho c6 dong ph6 thong
So IU't;Yng co phitw pho thOng binh quan trong nam
- So IU'Q'ng co phieu dau nam
- So IU'Q'ng co phieu blnh quc<:m phat Mnh trong nam
- So IU'Q'ng co phieu binh quc<:m mua l~i trong nam
s6 IU'Q'ng c6 phi~u binh quan trong nam
Uii cO' ban tren c6 ph~n
28. Cac cam k~t
Cam ket lien quan den cac chi phi dlw tl.l' t&n
2011
3.132.327.638
307.939.962
218.245.932
40.361.357
259.341.635 3.958.216.524
201 1
11 .740.138.975
11.740.138.975
2.500.000
21.919
2.521.919
4.655
2010
55.146.124
207.666.345
51.470.674
1.195.280
315.478.423
2010
9. 714.820.4 76
9. 714.820.476
1.000.000
515.630
1.515.630
6.410
T~ i theri diem 31 thang 12 nam 20 11 , Cong ty co cam ket lien quan den vi$c gop von dau tU' v&i Cong ty TNHH CMS Thang Long va Cong ty Co phan CMS Thanh Dong v&i so tien tU'O'ng Ll'ng gh i tren giay chLI'ng nh$n dang ky kinh doanh ian IU'Q't Ia khoang 6 ty dong va khoang 7,6 ty dong. Den theri diem ngay 31 thang 12 nam 2011 , gia tri von Cong ty con phai gop thea cam ket doi v&i Cong ty TNHH CMS TMng Long va Cong ty Co phan CMS Thanh Dong Ia 6 ty dong va 6,54 ty dong
29. Phe chu~n bao cao tai chinh
DINH TH! THUY Ke toan tm&ng
-~ t. ';1:. , J::
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