cONG TY cO PHAN TRUYEru rHOruc s6 T Dia chi: 135 HoAng NgAn, Trung Hoa, CAu Gi6y, Ha Ngi Tel: 043.9765086 Fax: 043.9765123 Meu s6 B o1-DN BANG CAITI DOI KE TOAN QuV 1 ndm 2017 Chi ti6u Md sd Thuv6t minh Sd cu6i qu\i 56 dAu nim TAI SAN q. TAI SAN NGAN HAN 100 319,081,463,202 349,738,165,740 . Ti6n vi c6c khoin tucrnq ducrnq ti6n 110 V1 16,377,397,254 15,629,691,120 1 Ti6n 111 7.894.251.110 7,143.549.881 2 Cdc khodn tuonq duonq ti6n 112 8.483.146.144 8.486.141.239 ll. Ddu tu tdi chinh nqin han 120 1. Chuno kho6n kinh doanh 121 2. Dqr phong gidm gi6 chung kho6n kinh doanh (-) 122 ^ ^: . a .- -a 3 DAu tu ndm giO d6n ngdy d6o han 123 lll. C6c khoin phii thu nqin han 130 160,41 5,006,031 252,377,087,333 1. Phdi thu nqan han crla kh6ch hdnq 131 \/2 144,399,856,816 214,162,441,255 2 TrAlrwec cho nqucvi b5n nqdn han t5z v2 10,556,322,902 30,722,516,903 3. Phei thu nQi b0 ngin han 133 4. Phai thu theo ti6n d0 k6 hoach hop d6nq x6v dunq 134 5. Ph6i thu v6 cho vay ngSn han 135 3. Phdi thu noSn han kh6c 136 v4 7,878,819,775 10,007,784,692 7 Du phdnq phii thu nqin han kh6 ddi (-) 137 V5 (2,419,993,462 (2,515,655,517 6 | at san Inreu cno xLf tv 139 lV. Hinq t6n kho 140 v.6 134,979.393.619 81,208,801,930 1. Hdno t6n kho 141 136,640,237,538 82 869.645.849 2. Du ohono oidm qi6 hdno t6n kho (-) 149 1,660,843,919) 1 ,660,843,919) V.Tii sin nqin han kh6c 150 7,309.666.298 522,585,357 1. Chi phi trd trudc nodn han 151 v7 404,372,156 228,039,740 2. Thu6 GTGT duoc khAu tru tcz v'15 6.612.841.982 3. Thu6 vd c6c khodn kh6c ohdi thu Nhd nudc 153 v15 292,452,160 294,545,617 4. Giao dich mua b6n lai tr6i phi6u Chinh phi 154 5. Tiri sdn nqin han kh6c 155 B. TAI SAN DAI HAN 200 1,739,216,02'l 2,085,086,605 l. C6c khoin phii thu dii han 210 300.382,910 'l Phdi thu dAi han cia kh6ch hirnq 211 2 TrAIrvoc cho ngucri b6n diri han ztz 3. V6n kinh doanh d don vi truc thu6c ztJ 4. Phai thu nOi bd ddi han 214 5. Phii thu vd cho vay ddi nan 3. Ph6i thu ddi han khdc zto 300,382,910 7 Dtr phdng khodn ph6i thu ddi han kho ddi ( z tJ ll.Tiri sdn c6 tlinh 220 930.741.852 910.244.798 | | ar san co otnn nt^Pu ntnn 221 v10 93Q,741,852 910,244,798 - Nquv6n qi6 222 7,239,168,424 10,163,702,161 - Gi6 tri hao mdn l0v k6(.) 223 (6,308,426,572 (9,253 457 363 2. Tdi sdn cO dinh thu6 tdi chinh 224 - Nouv6n oi6 225 - Gi6 tri hao mdn l0v kd (.) zzo
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cONG TY cO PHAN TRUYEru rHOruc s6 T
Dia chi: 135 HoAng NgAn, Trung Hoa, CAu Gi6y, Ha Ngi
Tel: 043.9765086 Fax: 043.9765123
Meu s6 B o1-DN
BANG CAITI DOI KE TOANQuV 1 ndm 2017
Chi ti6u Md sd Thuv6t minh Sd cu6i qu\i 56 dAu nim
TAI SANq. TAI SAN NGAN HAN 100 319,081,463,202 349,738,165,740. Ti6n vi c6c khoin tucrnq ducrnq ti6n 110 V1 16,377,397,254 15,629,691,120
C6c khoAn ph6i thu thu'ong mai vd cric khoin phAi thu khtic cluo. c ghi nLhAn theo h6a don, chf'rrg til'.
Du phdng ph6i thu kh6 ddi tluo. c lAp cho tu'ng khodn ng'ph6i thu kli5 tldi can cri' vdo tu6i no- quii
h4n cta c6c khoAn no. ho[c du l<i6n mfc t6n th6t co thtl xdy ra, cp th6 nhu' sau:
^i'. D6i v6'ing ph6i thu qu6 han thanh to6n:
- 30% gia tri aOi voi kho6n no'phAi thu qLrii han til trdn 6 th6ng ,JOn du'6'i I ndrr.
- 50% gi6 tri doi voi khoAn rro. phAi thu qu6 han tu l ndm d€n d116i 2 rrdm.
- 10% gi6 tr[ d6i v6i khoAn no. phdi thu qu6 han tir 2 nam d6n drroi 3 ndrn.
- 100% gi6 tr! AOi vOi khoAn no. pli6i thu qu6 han tiL 3 ndm tro'14n.
. DOi v6i ng phAi thu chua qu5 han thanh to6n nhr-Lng kh6 c6 khd ndng thu h6i: cdn cf' vdo dyki6n mric t6n thAt d6 l4p du phdng.
Ting ho4c giAm s6 du du phong no- ph6i thu kh6 doi duo. c ghi nh6Ln vdo chi phi quAn 117 doanh
nghi6p trong ndm.
5. Tii sin c5 di.th hftu hinh
Tdi s6n "O
ditrh duo-c th6 hi6n theo nguy6n gi6 trr)r hao rrdn liiy kii. Nguyen gi| tiri sAn c6 dinh bao
gdm todn b6 c6c chi phi md C6ng ty ph6i bo ra dii c6 dr.Lo. c tdi s6n ct5 dtinh tinh d6n tho'i di6m dLra tdi
sAn d6 vdo tr4ng thSi sirr sdng su dung. C6c chi phi ph6t sinh sau gl.ri nhAn ban dAu chi du'oc ghi tdng
nguy6n giiltiLi sin c6 dinh n6u c6c chi phi ndy ch6c ch6n liun tdng lo-i ich kinh t6 trong turrng lai do sildr,rng tdi sin cl6. C6c chi phi kh6ng thoa mdn di6u kiQn trdn du'o-c ghi nhdn ld chi phi tronE; ndnr.
Khi tdi sin c5 dinh tlu'o-c b6n hay tl.ranh l1i, nguy6n gi6 vd kh6u hao liry kd duo. c x6a s6 vd' b6t k!khoin l6i 15 ndo ph6t sinh do viQc thanh ly d6u tluo. c tinh vdo thu nhApr hay chi phitrong ndrn.
Tdi sin cO Ainn duo. c khAu hao theo phuong pli6p drLong thing dga tr6n thd'i gian hiiu durng u6ctinh, d5i v6'i tdi sin ld pliuo'ng ti6n vf,n t6i vd m6y tfnh du'o-c kh6u hao nhanh.
56 nbm khAu hao cria cilc loai tdLi sAn cd dlnh nhu sau:
Loai tdi sAn cd dinh 56 nImM6y m6c vd thi6t bi 3
Phuong tiQn vfn tAi, truy€n d6n 5
Thit5t bi, dung cu qudn ly' 2 - 5
6. Thi sin thu6 hoat ddng
CAng fi ld b1n cho tltu€
Doanh thu cho thu6 hoat ct6ng cluo-c ghi nhAn theo phuong ph6p duong th6ng trong su6t thoi giancho thu6. Chi phi trgc ti6p ban ctAu d€ tao ra doanh thu cLro thuC ho4t dQng tlu'o. c ghi nh4n n5;ay vdochi phi khi ph6t sinh ho{c phAn b6 dAn vdo chi phi trong su5t tho'i han cho thuO phir ho. p v6i viQc
ghi nhAn doanh thu cho thu6 hoat dQne.
7. Chi phi xiy dyng ccr bin d& dang
Chi phi x6y dyng co'bdn d6'dang ph6n 6nh c6c chi phi liOn quan trgc ti€p di5n viQc x6y dung trur s6'
v[n phdng chua hodn thdnh. Tdi sAn dang trong qu6 trinh x6y du'ng co bAn du' dang kh6ng du'gc
tfnh kh6u hao.
8. Chi phi di vay
Chi phi di vay duo-c ghi rrhAn vdo chi phi khi ph6t sinlr.
9. Chi phi tri tru6'c
C6ng cy, dltng cqt
C6c c6ng cp, dpng cp dd dua vdo sil dung du'o-c phAn bd vAo chi phi theo phu'ong ph6p <ludn13 thangv6'i thd'i gian phAn b6 kh6ng qu6 3 ndm.
Chi phl nrua Quyin sft dyng tifu *uO trd tiin hdng nrintChi phi rnua Quydn sri dung d6t ld s6 ti6n C6ng ty bo ra d6 mua Quy6n sfl dung d6t thud trd tii:n hdng
t'ndm vd duo. c cdp GiAy chring nh4n quy6n sil dgng dat. Chi phi mua Quy€n si'dr,rng ilAt ndy rluqrc phAn
b6 theo thd'i han thu6 d6t cdn lai te tir tni tdi sdn xdy dgng tr6n rl6t hodn thdnh vd du'a vdo srJr dsng.
10.
11.
Clri ph[ stru clrirct vdn phbttgChi phi sira cl.rfia trr,r s6' phan bd vdo chi phi trong n6m theo phu'ong phdp du'o'ng th6ng v6'i tlro'i gian
phAn b6 kh6ng qu6 01 ndrn.
Chi phi trd trwdc kltticC6c khoAn chi phi tr6 tru'6'c kh6c cluo-c phdn b6 vdo chi phi trong ndm theo phu'ong ph6p' tlu'ong
thing trong vdng l2 th6ng hobc theo thd'i han hi6u lu'c cilra lo4i chi phi d6.
Chi phi phii triChi phi phii trA duo. c ghi nhAn dua tr6n c6c u6c tinh hQp ly vd s6 ti,5n ph6i tr6 cho c6c hdng h6a,
dich vu dd su'dpng trong ndnr.
Ngu6n v6n kinh doanh
V6n ttiu tu cfia chrt sd hiruV6n ddu tu cia cht s6' hfr'u duoc ghi nhan theo s6 thgc t6 da dAu tu cfia cric c6 cl6ng.
Vdn khdc cria chrt sd hiruVon khac duo-c hinh thhnh do b6 sung tu'k6t qua hoat dong kinlt doanh.
^; , .:Lo ptileu quy
Khi mua lai c6 phi6u do C6ng ty.ph6t hdnh, khoAn ti6n tr6 bao g6m ch citc chi phi li€n quan d6n
giao dich duo. c ghi nh6n ld c6 phit5u qu! vd duo. c phin 6rrh ld rn6t khoin giArn trtl trong v6n chir so
Thud thu nhQp hodn lgiThu6 thu nhAp hodn lai ld kho6n thu6 thu nhAp doarih nghiQp sO phdi n6p hoic sO du'o-c hodn liri do
ch€nh l€ch tarn thoi gifr'a gi6 tri ghi s6 cria tdi sAn vd no. ph6i tr6 cho muc dich 86o ciio tdi chfnh vd
chc gi6 tri dirng cho muc clicli thu6. Thu6 thu nhAp hodn lai phdi trA duo. c ghi nhAn cho tdt ch cfrc
kho6n ch6nh lQch t4m thoi chlu thu6. Tdi sin thu6 thu nh6p hodn lai chi duo-c ghi rrh4n khi chicch6n trong tuong lai sO c6 lo. i nhupn tinh thut5 d6 sir dung nhfr'ng ch6nh l6ch t4m tho'i ctu'o. c kh6Lr tril nhy.
Gi6 tri ghi s6 cira tdi sin thu6 thu nhdp doanh nghiQp hodn lai du'o. c xem x6t l4i vdo ngdy k6t thric
kj,kt5 to6n vd s€ duo. c ghi gi6m d6n mu'c <fAm b6o chic ch6n c6 di lo-i nhu6n tinh thLr6 cho ph6p lo-i
ich cria rnQt phAn hoic toiin bQ tdi sin thut5 thu nh4p hoan lai du'o. c sr[r' dpng. C6c tdi :;6n thu6 thLr
nhip doanh nghidp hodn lai chua duo.c ghi nhAn tru6'c driy du'o'c xem xdt l4i vdo ngdy kilt thric k1),ike to6n vir duo. c ghi nhAn khi chdc chdn c6 dt lo. i nhufn tinh thu6 dO co thd sil dung chc tdi sAn thu6
Ty gi6 sir dung d6 qui^d6ic6c giao dich phrit sinh bang ngoai t0 litty gi;thuc t6 tai tho.i di6rn phr{
:'*t_ll,_qi:l::"^T?.1L.'* t*?is':iino'i c6ng,! .o.gi; ctich ph6t sinh ry gii sri,opns a,d6nh gi6 lai sti du c6c kho6n muc ti6n-t6 .o 96. ngoii iq ."a? r.y ra'ry s,:; ;r"'i'o;j,il;i ;;;1;X,;:
Ghi nhffn doanh thu vd thu nh$p
Doanlt thu bdn hdng hodDoanh thu biin hdng h6a du'o-c ghi nhan khi phAn l6'n rfri ro vd lgi ich giin Ii6n v6.i viQc sti 1D.u.hdng
'lu" u:,u"n"^ ch.uvin giao cho nguo.i mua vd kh6ng con t6n ,J ye, ia ;r,;;;;;; *un uun* k6 ri6nquan ddn vi€c thanh torln tidn, chi plri kdrn theo hJc khe nring hdng b:in biir6 rai.
Doanh thu cung ciip ttlch vyDoanh thu cung c6p dich vu n khi kh6ng cdn nhfr'ng yeu to kh6ng ch6c chin d6ng kiiIi6n quan d6n vi6c thanh to6n phikern tlreo. Tru'o'ng ho-p dich vu duo-c thu.c 1i€n trongnhi6u ndrn kt5 to6n thi vi6c xri thu trong tirng niirn drro-c thu,c hi6n cdn crl. vdo ty 16 hodnthdnh dich vu tai ngdy cutii t 9,.
Tiin tdiTi0n ldi cluo-c ghi nhd'tr6n co s6'tho.i gian vd l6i su6t tirns ndm.
Tii sin tii chinh
Phfrn logi titi sfin tdi chinhVi6c phdn loai c6c'dl:?"..t?i chinh ndy phu thu6c vdo ban ch6t vd muc dich cira rdi sdn rdi chirrh ,,rdduo'c quy5t dinh tai thd'i ditim ghi nhan fun aAu. c a. tai ra,t iii .rrinn cira c6ng ry g6m tidn vir c:ickhoin phdi thu.
. phhi trh tdi chinh cluo-c ghi nhAn ban ddLr theo gi6 g6ctrir ciic chi phi phrit sinh khrlc li6n quan rruc tiep d6n no- phdi tr6 tdi chfnh d6.C6ng c4t v6n chfi sd hftuc6ng cu v6n chLi sd hfr'u ld ho.p d6ng chf'rg t6 du'o-c nhfi'ng lo-i fch cdn lai ve tdi san cira c6ng tysau khi trir di todn b6 nghla vu.
19. Bi trir c6c c6ng cg tdi chinh
c6c tdi sdn tdi :htol ll r]o.'lhal tri tdi chinh chi duo-c bir tril v6'i nhau vd trinh biry giatri ttrulin tr6nB6ng cAn OOi t<6 torin khi vd chi khi C6ng ry:
o C6 quyCn hop ph6p aC Ut trri gi|tri dl"dLro-c ghi nh6n; vd
BQ phan theo linh vuc kinh doanh ld mQt phAn c6 th6 x6c dinh ri6ng bi6t tham gia vdo qu6 trirrh s6nxudt ho[c cung c6p sin phAnr, dich vu vd c6 rii ro vd lo-i ich kirih te khac vZi cric b6 ph{n kinhdoanh kl-r6c.
B0 p c6 tht5 xric rlinh ri6ng bi6t thann gia vdo quii trinh s61 xu6thodc h4m vi mQt m6i truing'kinh rc lu tne vd c6 rrji ro ,rd lo.ifch k rh trong cdc m6i truo.n! kinh t6 f.fra".V. TIIONG TIN Bo sUNG CHo CAC KHoAN tvtvc TRiNH BI'Y TRoNG nANc IcAxDOI KE TOAN TONG HO?
1. Tidn vi cfc kho6n tucrng tlu,crng tidn
Sii cuiii quf Sii dAu nimTi€n m[tTi6n gri'i ngdn hdng khdng ky han
Cdc kho6n tuong duong ti6n
C0ng
2. Phii thu ngfn hpn cria kh6ch hdng
3. Tri trudc cho ngudi b6n ngin h4n
Sii cuiii ou{'
r44.399.856.816
3.12s.574.513
4.768.676.597
8.483.146.144
283.489.439
6.860.060.442
8.486.14).23916.377.397.2s4 15.629.691.720
Sii tIAu rntm
214.162.441.255
Sii cu6i quy Sd dAu nim10.556.322.902 30.722.516,903
4. Phii thu ngfn h4n kh6c
Tam ri'ng
Ky cuo-c, ky quy i.)
Vdt tu, hdng h6a cho mugnPh6i thu t4m ring ban gi6m tt(5c