ubnd tinh thai nguyen cqng hoa xii hqi chu nghia vi~t nam...
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UBND tinh Thai nguyenCong ty CP DT & TM TNG
-----&------S6: 1399/CV/TNG-2015
"V/V cong b6 thong tin v~BCTC quy 3.2015"
CQng hoa xii hQi chu nghia vi~t namDQC I~p - Tl}' do - Hanh phuc
-------000-------
Thai Nguyen, ngay 12 thang 10 nam 2015
Kinh gui: - Uy ban chung khoan nha nurrc
- S('y giao djch chimg khoan Ha nQi .
1. Ten cong ty: Cong ty cB philn dilu ttr & thirong mai TNG.2. Mil chirng khoan: TNG.3. Dia chi tru sa chinh: 160 Duong Minh c~u - TP Thai Nguyen - Tinh
Thai nguyen.4. Di~n thoai: 02803858508/ May le : 115 Fax: 02803 8564085. Ngiroi thirc hien cong b6 thong tin: Nguyen Van Dire6. Noi dung cua thong tin cong b6:
Bao cao tal chinh quy 3 nam 2015Bang din d6i k~ toanoBao cao k~t qua hoat dong san xuat kinh doanh.Bao cao luu chuyen tien t~ (Dang t6rn hroc)
- Ban thuyet rninh bao cao tai chinh (Dang t6rn hroc)7. Dia chi Website dang tai toan b(>bao cao tai chinh: www.tng.vnChung toi carn k~t cac thong tin cong b6 tren day la dung S\I that va hoan toanchiu trach nhiem tnroc phap luat v~ n(>idung thong tin cong b6.
- Nhu kinh giri- LUuVT.~
NO'i nhlin :
CTCP aA.u TU' vA. THU'ONG M~I TNG
Dia chi: 160 - Duong MinhCau - TP Thai Nguyen - Tinh Thai Nguyen
Tel: 0280 3858508/ext: 214 - Fax: 02803 856408
Bao cao tai chinh
Quy 3 Nam titi chinh 2015
Mliu s6 BOla-ON
(Ban hanh theo Thong ttr s6 200/201417T-BTC ngay 22/12/2014 CLio B(57ai chinh)
BANG CAN DOl KIt ToANT\li ngay 30 thang 09 nam 2015
TAl SAN I----r=2__L-1 _3_100
110
I I I
112
120
121
122
123
130
13I
132
133
134
135
136
136B
137
139
140
141
149
150
151
152
I- ~
A. TAl SAN NGAN H~N
I. Ti~n va cac khoan turrng duong ti~n
I. Tien
2. Cac khoan tuong duong ti€n
II. Diiu ttr tai chinh ng~n han
I. Chung khoan kinh doanh
2. Dir phong giam gia chirng khoan kinh doanh (*)
3. E>ftunr nam gilt d~n ngay dao han
III. Cac khoan phai thu ngh han
I. Phai thu ngan han cua khach hang
2. Tra truce cho nguoi ban ngan han
3. Phai thu ni;>ibi;>ngan han
4. Phai thu theo ti~n do k~ hoach hQ1Jd6ng xay dung
5. Phai thu v€ cho vay ngan han
6. Phai thu ngan han khac
- Phai thu khac 1388
7. Du phong cac khoan phai thu ngan han kho doi (*)
8. Hi san thi~u cho xu I)'
IV. Hang tan kho
I. l lang t6n kho
2. Du phong giam gia hang t6n kho (*)
V. Tai san ng~n han khac
I. Chi phi tra tnroc ngan han
2. Thu~ gia trj gia tang duoc khciu tnr
3. Thu~ va cac khoan khac phai thu Nha ruroc
4. Giao dich mua ban lai trai phieu Chinh phu
5. Hi san ng~n han khac
B. TAl SAN oAI H~N
l. Cac khoan phai thu dai han
I. Phai thu dai han cua khach hang
2. Tra truce cho nguoi ban dai han
3. V6n kinh doanh a don vi tnrc thuoc
4. Phai thu ni;>ibi;>dai han
5. Phai thu v€ cho vay dai han
6. Phai thu dai han khac
7. Du phong phai thu dai han kh6 doi (*)
II. Tai san c6 djnh
I. Tai san c6 dinh htru hinh
- lguyen gia
- Gia tr] hao mon luy k~ (*)
2. Hi sin c6 dinh thue tai chlnh
153
154
155
200
210
211
212
213
214
215
216
219
220
221
222
223
224
I
~acuo_'i "" I_S_6_d_iiu_ll_lilll __4 -----t- 5
______ .L.- 1
722,122,611,582 537,500,748,456
7,176,704,526 14,227,312,430
7. I76.704.526 14.227.312.430
337,596,571,624
302,167,775,690
6.546,71 1.673
86,400,000
34. I25,808,397
27.113,189,783
(5.330. I24. I36)
347,985,126,183
35 1,736,594,305
(3.751.468. I22)
29,364,209,249
I1,3 I8,848,907
17.823,937.187
22 I.423. I55
821,131,487,040
680,883,125,599
632,255,286,625
933.469.4 I 1.387
(30 I,214, I24,762)
8.767,682.886
176,219,300,751
164,641.543,232
4, I15.454.695
12.997.346.63 I
8.377.227.659
(5.535.043.807)
324,797,838,494
327.836,278,315
(3,038.439.82 I)
22,256,296,781
6.24 I.962,269
12,384.69 I,655
3.629.642.857
660,408,814,288
567,746,269,468
508,632,62 I,883
764,526.96 I.547
(255,894,339,664)
18,865,376,668
- Nguyen gia
- Gia tri hao rnon luy k~ (*)3. Tai san c6 djnh vo hinh ;'''!;
225
226
227
228
229
230
231
232
240
241
242
250
251
252
253
254
255
260
261
262
263
268
270
- Nguyen gia
- Gia trj hao mon luy k~ (*)
Ill. Bilt (f(ing san (f§u ttr
- Nguyen gia
- Gia trj hao rnon luy k~ (*)
TV. Tili san do' dang dai han
I. Chi phi san xuat, kinh doanh de dang dai han
2. Chi phi xay dung co ban do dang
V. D§u tu tili chinh dai han
1. 8~u nr vao cong ty con
2. 8~u nr vao cong ty lien doanh, lien k~t
3. 8~u nr gap von vao don V! khac
4. Dir phong dau nr tai chinh dai han (*)
5. 8~u nr n~m gill' d~n ngay dao han
VI. Tai san dai han khac
I. Chi phi tra truce dai han
2. Tai san thue thu nhap hoan lai
3. Thi~t bi, v~t tu. phu tung thay the dai han
4. Tai san dai han khac
TONG C(>NGTAl SAN (270 = 100 + 200)
12,894,064,307
(4,126,381.421 )
39,860,156,088
46,439,198.459
(6,579,042,371)
118,104,614,815
118,104,614,815
3,500,000,000
4,271.150.000
603,658,806
(1.374,808.806)
18,643,746,626
18,016,874,254
626,872,372
1,543,254,098,622
27,515,446,125
(8.650,069,457)
40,248,270,917
45.633,948,459
(5,385,677,542)
74,311,276,591
74,311,276.591
4,800,000,000
4.271.150.000
1,300,000,000
(771.150,000)
13,551,268,229
12,924,395,857
626,872,372
1,197,909,562,744
Mil s6
1-C~NQ PHAI TRA -
I. Nt}'ng~n han
I. Phai tra nguoi ban ngan han
2. Nguoi mua tra tien truce ngan h\U1
3. Thu~ va cac khoan phai nop nha mroc
4. Phai tra ngiroi lao dong
5. Chi phi phai Ira ngan han
6. Phai tra noi bo ngan han
7. Phai tra theo tien do k~ hoach hop dong xay dung
8. Doanh thu chua thirc hien ngan han
9. Phai tra ngan han khac
10. Vay va no thue tai chinh ngan han
1 1. Du phong phai tra ngan han
12. Quy khen thuong, phuc IO'i
13. Quy blnh 6n gia
14. Giao dich mUl ban lai trai phieu Chinh phu
II. No' dai han
2300
310
311
312
313
314
315
316
317
318
319
320
321
322
323
324
330
331
332
333
334
335
336
337
338
339
Thuyet minh I----------------f-----+---- -+
3 J
NGUONVON
----~----~----
I. Phai tra ngiroi ban dai han
2. Nguoi mua tra ti~n tnroc dai han
3. Chi phi phai Ira dai han
4. Phai tra noi bo v~ von kinh doanh
5. Phai tra noi bo dai han
6. Doanh thu chira thuc hi~n dai han
7. Phai tra dai han khac
8. Vay va no thue tai chinh dai han
9. Trai phieu chuyen d6i
I_S_6_cu_6_i_n_iln_I_~!-~~~m---
_ 4 J 51,179,579,428,211 935,788,194,967
937,059,331 ,093 748,115,512,400
147,508,988,069 76.375,158,354
3,80 1.772.851 9.983.695,618
10,560,912,446 3.148.786,513
27,441.953,036 30.071,874,690
10,368,377.936 9,261,857,381
780,850,881
736,591.434.903
5,040.971
242,520,097,118
242,520,097,118
979,038,394
618,197,718.920
97,382,530
187,672,682,567
.,J
187,672,682,567
10. C6 phieu uu dai
I I. Thue thu nhap hoan lai phai tra
12. D\T phong phai tra dai han -.:
13. Quy phat tri~n khoa hoc, cong nghe
D. VON CHU SO HUuI. van chii so' hfru
I. V6n gap cua chu sa hiru
- C6 phieu ph6 thong c6 quyen bi~u quyet
- C6 phieu tru dai
2. Thang du von c6 phan
3. Quyen chon chuyen d6i trai phieu
4. V6n khac cua chu sa hiru
5. C6 phieu quy (*)
6. Chenh lech danh gia lai tai san
7. Chenh lech tY gia h6i doai
8. Quy dau nr phat trien
9. Quy h6 trc s~p xep doanh nghiep
10. Quy khac thuoc v6n chu sa hiru
II. LQ'i nhuan sau thue chua phan ph6i
- LNST clura phan ph6i luy k~ d~n cuoi ky tnroc
- LNST chua phan phoi ky nay
12. Nguon v6n dfiu nr XDCB
II. guan kinh phi va quy khac
I. gucn kinh phi
2. gu6n kinh phi dii hinh thanh TSCD
TO G C(>NG NGUON VON (440 = 300 + 400)
340
341
342
343
400
410
411
411a
411b
412
413
414
415
416
417
418
419
420
421
421a
421b
422
430
431
432
440
363,674,670,411
363,674,670,411
219,425,690,000
219,425.690,000
29.692.043.186
55.419.591
44.927.956.783
10,613,188.342
58,960,372,509
58,960.372.509
1,543,254,098,622
262,121,367,777
262,121,367,777
162,881,160,000
162,881,160,000
29,860.679.546
55.419.591
28.042.547.057
5,430.252,426
35,851,309,157
35,851.309,157
1,197,909,562,744
Nglf()'i I~p bi~u
(Ky, hQ ten)
Tdn Thj Thu Ha
K~ toan truong
(Ky, hQ ten)
dTO~G~~4~4
L~p ngay 12 thang 10 nam 2015
Ciam d6c
D11
CTCP f>AU TV' vA THUONG M~I TNG
Dia chi: 160 - Duong Minh C~u - TP 'thai Nguyen - Tinh Thai Nguyen
Tel: 0280 3858508/ext: 214 - Fax: 02803856408
Bao cao tili chinh
Quy 3 Nlim tili chinh 2015
M~u s8 802- ON
(Ban hanh rheo Thong tir s6 20012014m:BTC ngay 221121201./cua 89 Tat chinh)
BAo cAo KET QuA KINH DOANH QuY IIINAM 2015Dan vi tinh : D6ng
Luy k€ tic dAu nam d€n cuBi ky nayQuy3Thuy~tminh ~-----------r----------~------------.-------------~Ma sBChi tieu
Nam nay Nlim tnro'cNlim nay Nam truce
I. Doanh ..~.h..u.~~~ han~ ..v..~..~.u."'.~..~.~p'..~.j.~.~..v..~ . ..o..~ ~~~.!?~~.t3.~.~.!.~.~4
..~.....<::.~.~..~.~.?~".J:~i.~.~..~.r.'!..~.~.~.".~..~~.IJ.................................................. 023. Doanh thu thuAn v~ ban hang va cung cAp djch
.~.';I..<.~~..~.O'.I ~..O'.z..> 1..0. ~.z.~.~!?~!.J.~.6.!.J.~~ s..~~.,.s.s.!!.~s..o.!~.s..s. J.!~.z.~.~~.J.~.~~~~!.s.!.6. J.~~.2.?!.6.S.?!~.J.s.!!.6.s...
556.157.604...................................................5..5.~:.•.5.?:~~~ .
-l, G..ill vBn harl~ ..?a.". .
5. LQ·j nhu~n gQP ban hang va cung c~P djch vI} (20= 10 - II)
II
20 J93,695,500, J J8.........................................
..~ I?<>.:.'"..~..~.~.u...~.<>.~~..~?."..~t.a..i..c.~.i"..~ ~.I....... . .
..?: <::.~i. .Jl.~•..t.a..i..c..~i."..~ . .. J2. I.~.!~~.3..!~~.O'.!9..3..s.1.~.•.9.~~:?~.S.:.5.!? . 51,604. I04:.o.~.6. ~J..~?J~.'.~.?3..'}g.z..
......~..Tr.CJ.~g..ct.~:..c::.~i..p.~f ..I~i..~'<lX.
..~: <::.~i...Jl.~.i..~.~."...~a.."..~ .
23 ... IJ.~?i.~:1.!3.:.~5..L ..'.5.:y?3.:.().'?:~()~........~.2:.?~q:7./6, 9.q?. ./8.299, 725 ../71
. J.~.:?~.~.:9.3..3..:~}..t. ~.:.s.~~.:?~..J.:3..~g z.~!g~~:?~?:.6.~~ J.?:~}~.'.~.?3..'.y~~..25
..?: <::.~ip..~•...<ju.~."...IJ ..rl..?:.'"..~"..~.~.i~.p................... 26 s.3..:~~~.:.s.?~.:?J.9. 3..~.:.J.?~.:.s.~.9..:.J.s.g J.~~!.JJ.J.:.s.9.g:.6.9.? 7.~.~.J.~..I.~7.~.~,9..~'O'..
10. LQ'i nhu~n thuAn tic hoat d{ing kinh doanh {30 =
.z.~..::t:.(~.t~.z.z.).~.<.~?::t:.~.~.n }.o. ~~.!.I.?I.t3.~.~.!~~?. ~~.!~9..3..!~~.~.!~..1.S. ?l.~.l.~!~~~.t3.~~ ~.~.~.~.~.~~.9..3.:.~.9..3...
...I..I..~.T~y ..".~.~.p...~~.a.c. 3..~ \.?g.~.Q?I.}g.??9..I ~.3.!,.3. .•.6.:9..1..6. 3.:3..3.~.~3.!.~.'.z.~.s. \.:.6..~g.?.t9.?.??.~...1.Z.~<::.~.ip.~•.~~~.c. 3..2. I.:~.2.g.??~?.. 5..•.6.:.3..1.6.:3.5.3. (j.O'(j.~~~.!...?~.9... s..6.}/j~?:}}~
.t.?:.~yi .."..~.u..~.".~.~.~~~~.O'.~~.I ~..~~L .14. Tiing \0 nhu~n k€ toan trurrc thu~ (50 = 30 +
40)
. ~.o. I.!~3..~.?~.9..?~.s.?
50 ..~?~1.~.3..~3..~?:.?~.3...
9.049.148.305
.1~ ..<::.~.i.p.~•...t.h..~~T~.'?.~ ...~.~.~"...I~L..... ......17. LQ'i nhuan sau thu€ thu nh~p doanh nghi~p (60
= 50~u?I~.?2) 60
.1S.~.~~i~?:..~~."...tr.e."..~.~...P..~.i.~.lJr>. .7.0. I??~? I..?~??.
20,241,175 13,603,412
52
..............................~~.!?~~.!.1.9..S..!~s..~~~.!~?~.!~~3.A?~s.~~?~~!~?~.~509. ~O~~9.~.~~..I?~~.O'8
2.!.9.I} ?!.?~L20,241,175 13,603,41220. ce phj~u 90
~gU'('ri l.{ip bi~u
(Kj', hQ ten)1WK~ toan truong
(Ky, hQ ten)
TrAn Thj Thu Ha
CTCPDAU TU'VA THUONG M~I TNG Bao cao tai chinh
Dia chi: 160 - Duong Minh Cau - TP Thai Nguyen - Tinh Thai Nguyen
Tel: 0280 3858508/ext: 214 - Fax: 02803 856408
Quy 3 Narn tili chinh 2015:vI~u sa B03-D:,\
(Ban hanh theo Thong nr s6 200/20 14/Tf-BTC ngity 22/12/201-1cua B6 Tai chinh)
BAo cAo LUll CHUYENTIEN T~(11Ieo phuong phdp true tiip)Tir quy I d~n quy 3 narn 2015
Chi tieu MasaThuyit
Nam nay I Nam truceminh
- -.I 2 3 4 5
-- L __ -- -~T. Luu chuyen ti€n tir hoar dQng kinh doanh 0 0
I. Ti~n thu nr ban hang. cung cap dich vu va doanh thu khac 0\ \ ,288,549,307,265 920,767,447.034
2. Ti~n chi tra cho nguoi cung dp hang h6a va dich V\I 02 -94\,820,2\9, \55 -668.846,058,548
3. Ti~n chi tra cho ngiroi lao dong 03 -340,799,669,547 -264,911, \56,348
4. Ti~n liii vay da tra 04 -42,280,746,909 -48,299,725,47\
5. Thu6 thu nhap doanh nghiep da nop 05 -6,788,380.577 -6,202,606,392
6. Ti~n thu khac ur hoar dong kinh doanh 06 44,880,497,412 49,7\9,035,324
7. Ti~n chi khac cho hoar dong kinh doanh 07 -84.674,837,327 -82,083,558,223
Luu chuyen ti~n thu§n tir hoat dQng kinh doanh 20 -82,934,048,838 -99,856,622,624
I. Ti~n chi d~ mua sam, xiiy dung TSCf) va cac TS dai han khac 21 -43,049,983.139 -68,406.196.916
2. Ti~n thu nr thanh IY.nhuong ban TSCD va cac tai san dai han khac 22 0 762,000.000
3. Ti~n chi cho vay, mua cac cong CI,I no cua don vi khac 23
4. Ti~n thu h6i cho vay, ban lai cac cong cu no cua don vi khac 24 699,74\,194
5. Ti~n chi d§u ur gop v6n vao don vi khac 25 -6. Ti~n thu h6i d§u nr g6p v6n vao don vi khac 26 -
7. Ti~n thu lai cho vay. c6 nrc va loi nhuan duoc chia 27
Luu chuyen ti~n thu§n tir hoat dQng d§u tir 30 -42,350,241,945 -67,644,196,916
III. Luu chuy~n ti~n tir hoat dQng tai chinh - -I. TiEn thu tir phat hanh c6 phieu. nhan v6n gop cua chu sa hiru 31 - -2. Ti~n chi tra von g6p cho cac chu sa hiru. mua lai c6 phieu cua doanh 32 -
nghiep da phat hanh3. Ti~n yay ngan han. dai han nhan dlI9'C 33 1.283.\61,039,864 1,017,00 I,680,662
4. Ti~n chi tra no g6c vay 34 -I, 100, I09.383,874 -849.789,172,572
5. Ti~n chi Ira no dai han 35 -55.476,853.071
6. C6 urc. loi nhuan da tra cho chu sa hiru 36 -9.34\,120,040 0
Luu chuy~n ti€n thu§n tir hoat dQng tai chinh 40 118,233,682,879 167,212,508,090
Liru chuy~n ti~n thuiin trong ky (50=20+30+40) 50 -7,050,607 ,904 -288,311 ,450
Ti~n va nrong duo'ng ti~n diiu k5' 60 14,227,312,430 12,199,694,781
Anh huang cua lfJay d6i ty gia h6i doai quy d6i ngoai t~ 61
Ti~n va tuo'ng dirong ti~n cuai ky (70=50+60+61) 70 VIJ.34 7,176,704,526 11,911,383,331
:'\guo'i I~pbi~u(Ky. ho (en)
Ki toan truong(Ky, ho ten)
TrAn Thi Thu Hil
DON VI: CONG TV CP DAu TV' vA TM TNG
Dia chi: 160 duong Minh C~tJlTPTN
Tel: 0280 3858508fEXT: 214; Fax: 02803 856408
Bao cao tai chinh
Quy 3 Nam tai chinh 2015
Mliu sB 09 - ON
(Ban hanh theo Thong tu s6 200/20 /4/TT-BTC ngay22/12/20/4 cua B9 ra. chlnh)
BAN THUYET MINH BAo cAo TAl CHiNH CHQN LQCQuy 3 nam 2015
J- D~e di~m hoat d{lng ciia doanh nghi~p
1- Hinh thirc sa hiru von : Cong ty c6 phani
2- Linh VI,J'C kinh doanh : San xu~t kinh doanh trong va ngoai mroc
3- Nganh nghe kinh doanh :
- San xu~t va mua ban hang may rnac
- San xu~t bao bi gi~y, nhua lam tui nilon, ao rnua nilon va nguyen, phu lieu hang may mac
- Dao tao ngh~ may cong nghiep
- Mua ban may moc thiet bi cong nghiep, thiet bi phong chay chira chay
- Xay dung cong trinh dan dung, cong nghiep; 8§u nr xay dung co sa kYthuat ha t§ng khu cong nghiep, khu dothi, khu dan ClI.
- Van tai hang hoa duong bo; v~n tai bang xe taxi
- Cho thue nha phuc V\1 rnuc dich kinh doanh.
- Dich VI,I XNK, uy thac xu~t nhap khau, giao nhan hang hoa.
- Mua ban thiet bi vi tinh, may van phong, thiet bi vi~n thong ....
- In ~n hoan thien san pham det
11-Nien d{l k~ toan, don vi ti~n t~ sir dung trong k~ toan
1- N ien dQ k~ toan ( bat d§u tir ngay 0 1/01/20 IS k~t thuc vao ngay 3111212015).
2- 80n vi tien t~ sir dung trong k~ toan : Dong Viet Nam
11I- Chu~n rmrc va Ch~ d{l k~ toan ap dung
1- Ch~ dQ k~ toan ap dung: Ch~ d9 k~ toan doanh nghiep
2- Tuyen b6 v~ viec tuan thu chuan rrurc k~ toan va ch~ dQ k~ toan .Bao cao tai chinh duoc I~p va trinh bay voi cacchu§n muc k~ toan va ch~ dQ k~ toan Vi~t Nam
2- Hinh thirc k~ toan ap dung : Nhat ky chung (ap dung phan mern k~ toan tren may vi tinh)
IV- Cac chinh sach k~ toan ap dl}ng
1- Nguyen t~c ghi nhan cac khoan ti~n: tiSn mat, tiSn giri ngan hang, tiSn dang chuyen gom:
- TiSn : TiSn bao g6m tiSn mat tai quy, ti~n glri ngan hang, va tiSn dang chuyen.
- Nguyen ~c va phuong phap chuyen d6i cac d6ng tiSn khac ra d6ng tiSn Slr dung trong k~ toan: Theo quy dinhchuan rmrc k~ toan s6 24
2- Nguyen t~c ghi nhan hang t6n kho:
- Nguyen t~c ghi nhan hang t6n kho: Theo gia tri thu§n co th~ thuc hien duoc
- Phuong phap tinh gia tri hang t6n kho cu6i Icy; Sinh quan gia quyen
- Phuong phap hach toan hang t6n kho : Ke khai thuong xuyen
- DI,J' phong giarn gia hang t6n kho diroc trich I~p theo cac quy dinh k~ toan hien hanh,
3- Nguyen t~c ghi nhan va kh~u hao TSCD :
Tai san c6 dinh hiru hinh va kh~u hao
Nguyen t~c ghi nhan rSCD: Theo gia mua va toan bQ chi phi khac lien quan true tiep d~n viec dira tai san vaotrang thai s~n sang str dung.
Nguyen gia tai san c6 dinh hfru hinh do tu lam, nr Xay dung bao g6m chi phi Xay dung, chi phi san xu~t thuc t~phat sinh cong chi phi lap d~t va chay thir,
Phu011g phap kh~u hao TSCD hfru hinh : Theo duong thang
Thai gian khau hao Cl) th~ nlur sau:
Nam 2014
Nha xuong va v~t ki~n true
May moc va thi~t bj
Thi~t bi van phong
PhU011gtien v~n tai
Tai san khac
Tai san c6 dinh vo hinh va hao mon
5 - 40
3-10
3-5
6-8
4 -10
- Tai san c6 dinh vo hinh bao g6m quyen sir dung d~t va cac phan rnem may tinh duoc trinh bay theo nguyen giatnr gia tri hao mon liiy k~. Quyen sua dung d~t khong thai han khong thuc hien trich kh~u hao.
- Cac phan m~m quan Iy hang t6n kho, ti~n IU011g,di~u hanh san xu~t va k~ toan duoc kh~u hao theo phU011gphap dirong thang trong thai gian 3- 8 narn.
Chi phi xay dung co ban.
- chi phi Xay dung co ban do' dang duoc trinh bay Theo gia g6c, bao g6m cac chi phi lien quan d~n cac cong trinhsua chtra, cai tao, nang dp va Xay dung rnoi nha xuong cua cong ty.
4 - Ghi nhan doanh thu
- Doanh thu cung dp hang hoa : Duoc ghi nhan khi k~t qua giao dich dtroc xac dinh mQt each dang tin c~y va cokha nang thu duoc cac loi ich kinh t~ ill giao dich nay va xac dinh duoc chi phi lien quan d~n giao dich ban hang.
- Doanh thu dich VI) hang gia cong may mac: Duoc ghi nhan khi k~t qua giao dich hang hoa duoc xac dinh moteach dang tin c~y va co kha nang thu duoc cac loi ich kinh t~ ill giao dich nay. Doanh thu cung dp dich VI) duocghi nhan khi co s6 IU9ng san pham dich VI) cung dp duoc hoan thanh tai ngay k~t thuc nien dQ k~ toano
5 - Chuyen d6i ngoai t~
Cac nghiep VI) phat sinh bang ngoai t~ diroc chuyen d6i theo tY gia tai ngay phat sinh nghiep VI). Chenh lech tYgia ill cac nghiep VI) nay duoc hach toan vao bao cao k~t qua hoat dong kinh doanh
S6 du cac tai san bang ti@nva cong no phai thu, phai tra co g6c ngoai t~ tai ngay k~t thuc nien dQ k~ toan duocchuyen d6i theo tY gia tai ngay nay.
6 - Thu~
Thu~ thu nhap doanh nghiep th~ hien t6ng gia tri cua s6 thue phai tra hien tai va 56 thue hoan lai
S6 thue hien tai phai tra duoc tinh dua tren thu nhap chiu thu~ trong quy. S6 thu nhap chiu thue khac voi loinhuan thuiln diroc trinh bay tren Bao cao heat dQng kinh doanh vi thu nhap chiu thue khong bao g6m cac khoanthu nhap hay chi phi tinh thue diroc kh~u tnr trong cac nam khac va ngoai ra khong bao g6m cac chi tieu khongchiu thue hoac khong ducc khau tnr.
Viec xac dinh thu~ thu nhap cua Cong ty can cir vao cac quy dinh hien hanh v~ thue. Tuy nhien nhirng quy dinhnay thay d6i theo rung thai ky va viec xac dinh sau cung v~ thu~ thu nhap doanh nghiep tuy thuoc vao k~t quakiern tra cua cc quan thu~ co tharn quyen.
Cac loai thu~ khac duoc ap dung theo cac luat thue hi~n hanh tai Viet nam.; -\
V- ThOng tin ba sung cho c'ac khoan muc trinh bay trong bang can dBi k~ roan
Ti~n va cac khoan nrong drrO'Dgti~n
Ti~n m~t
Ti~n gui ngiin hang
Ti~n dang chuyen
Hang tBn kho
Hang mua dang di tren dirong
Nguyen lieu, v~t lieu
Cong cu, dung cu
Chi phi san xuat, kinh doanh do dang
Thanh phamDI! phong giarn gia hang t6n kho
Thu~ va cac khoan phai thu nha mnrc
ThuS gia trj gia tang duoc kh~u tnrThu~ va cac khoan khac phai thu Nha nuoc
+ Thui thu nhdp doanh nghiep nop thtra
Thu~ thu nh~p doanh nghi~p
Lqi nhuan trmrc thu~
Di~u chinh cho thu nh~p chju thu~
Trir: TIm nhap khong chiu thue (*)
Liii chenh lech ti gia chira thuc hien
Cong: Cac khoan chi phi khong duoc khau tnr
Ui chenh lech ti gia chua thirc hi~n
Thu nh~p chju thu~Trang do: Thu nhdp chiu thud tic hoat dong chinh
Thu nhdp chiu thud lif hoat dong khac
Thu~ Sll~t
Thu~ thu nh~p doanh nghi~p
30/09/2015
VND
31112/2014
VND
1,747,653,440
5,429,051,086
2,769,552,080
11,457,760,350
7,176,704,526 14,227,312,430
30/09/2015 31112/2014
VND VND
24,217,805,238
195,239,744,584 137,292,536,983
2,204,756,404 1,921,872,033
40,599,784,588 42,322,490,065
113,692,308,729 122,081,573,996
(3,751,468,122) (3,038,439,821 )
347,985,126,183 324,797,838,494
30/09/2015 3111212014
VND VND
17,823,937,187 12,384,691,655
17,823,937,187 12,384,691,655
Tir 0110112015 d~n30/09/2015
Tir 0110112014 d~n31112/2014
VND VND
73,042,808,848 64,328,896,617
73,042,808,848 64,328,896,617
~
73,042,808,848 64,328,896,617
7,5% va 20%;22% 7,5% va 20%;25%
14,082,436,339 11,449,577 ,460
Tang do quyet t011n thue
Chi phi cho lao dQri;g nir
T6ng cling thu~ thu nh~p doanh nghiep 14,082,436,339
(279,000,000)
11,170,577,460
Tir 0110112015 d~nLai co' ban tren c6 phieu 30/09/2015
VND
Tir 0110112014 d~n31112/2014
VND
LQ1nhuan k~ toan sau thu~ thu nh~p doanhnghiep 58,960,372,509Tnr: Cac khoan dieu chinb giarn
Cong: Cac khoan dieu chinh tang
LQi nhuan phan b6 cho c6 dong sO'hiru c6 phi~u 58,960,372,509ph6 thong
53,158,319,157
53,158,319,157
C6 phieu ph6 thong dang hru hanh binh quan trong 20,241,175kyLai cooban tren c6 phi~u 2,913==============================
16,288,116
3,264
Menh gia c6 phieu 10,000 10,000
VI- Cac S,! ki~n giao djch trong y~u trong ky k~ toan gifra nien dQ : Duoc trinh bay trong bao cao tai chinh quy3 nam 2015
K~ toan trmrng(Ky, ho ten)
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NglfOi I~p bi~u(Ky, ho ten)
Tdn Thj Thu Ha