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CONG TY TNHH KIEM TOAN SAO VIET Sao Viet Auditing Company Limited
CONG TY TNHH MTV XAY LAP VA VAT LIEU XAY DUNG HONG THAP
Bao cao tai chinh da ki6m town Nam tai chinh k6t thuc vacs ngay 31/12/2013
. . 1)*; ciao i4,7441
apv-4 ;".;14 TiA . .0171,1 7f . 4 rF
CONG TY TNHH MTV XAY LAP
VA VAT LIEU XAY DU'NG
HONG THAP
Bao cao tai chinh d5 ki6m town Nam tai chinh k6t thdc vac, ngay 31/12/2013
I
Cong ty TNHH MTV My lAp %IA Vat liati xay civng Hong Thai)
MUC LUC Trang
1. Bac) cao cua HOi dOng thanh yien 1 - 3
2. Bac) cao kiem town 4 - 5
3. Bang can clOi ke toan rieng 6 - 9
4. Bao cao ket qua kinh doanh rieng 10
5. Bac) cao kru chuyen tien to rieng 11 - 12
6. Thuyet minh bao cao tai chinh rieng 13 - 31 41 I :'.01
•AO
I
I
CONG TY TNHH MTV XAY LAP VA VAT LIEU XAY DUNG DONG THAP
BAO CAO CUA HOI DONG THANH VIEN
Hai clang thanh vien Cong ty han hanh da trinh ban bao cao nay cong vai cac Bao cao tai chinh rieng d5 duvc kiem toan cua Cong ty cho nam tai chinh ket thuc vao ngay 31/12/2013.
1. H6i d6ng thanh vien Hai clang thanh vien Cong ty duang nhiem trong nam tai chinh va den they' diem lap bao cao nay bao gOm:
Ho ten - Ong Nguyen Chau Thanh - Ong Nguyen FICru Phuac - Ong Pham Van Ch5u
Choc vu Chu tich Hai clang thanh vien Thanh vier' Thanh vier'
2. Kiem soot vien Kiem soot vien COng ty &rang nhiem trong nam tai chinh va den theri diem lap bao cao nay bao gOm:
Ho ten - Ong Du'o'ng Ngoc Thanh - Ong VO Dinh Quac Huy
Chirc vu Kiem soot vien, mien nhiem ngay 15/05/2013 Kiem soot vien, bo nhi'em ngay 15/05/2013
3. Ban TOng Giant d6c Ban T6ng Gam cloc C6ng ty &rang nhiem trong nam tai chinh va den theyi diem lap bao cao nay bao
Ho ten - Ong Nguyen HCru Phir&c - Ong Pham Van Chau - Ong Thai Van Thum - Ba TrAn Thi Thy Hang
Chic vu Tang Giam TOG Ph6 Tang Giam dOc PhO Tong Giam cl6c Pho TOng Giam clac
4. Try so, hoat d6ng va cac don vi try'c thu6c Try s& cUa Cong ty dat tai so 3, duaeng Tan BUT Thong, phuOng 1, thanh ph6 Cao Lanh, tinh DOng Thap. Cong ty co cac clan vi tnyc thuac.
- Xi nghiep xay dung; - Xi nghiep dhu to va kinh doanh nha dat; - Xi nghiep ca khi siva chCra; - Chi nhanh Trung tam tht:r nghiem va kiem dinh chat luvng )(ay dung BMC — DT; - Nha may be tong .
5. Nganh nghe kinh doanh
Theo Giay chirng nhan clang ky kinh doanh, cac nganh nghe kinh doanh cua Cong ty bao
- Xay dung cong trinh giao th6ng, cong nghi6p, cong cong, dan (king; - San lap mat bang; trang tri nai that; - Khai thac cat; san xuat gach ngoi nung va gach let nen; - Mua ban vat lieu xay dcrng; - Van tai vat lieu xay dy'ng duOng they va cluOng bey; - Ca khi st.'ra china va dOng mai cac loci phuang tien thuy; - Kinh doanh bat clang san v(5,i quyen sa hau hoac di thue; - Lap clty an dhu (bao cao nghien Cl:l'U kha thi, bao cao dau tu):
1
CONG TY TNHH MTV XAY LAP VA VAT LIEU XAY DUNG DONG THAP
BAO CAO CUA HOI DONG THANH VIEN
- Quan Ijr dhu tu' xay dung; khao sat xay dung; Om sat thi cong xay 15p; - Thiet ke cho cac cong trinh dan dung, cong nghiep; - Dau tu' xay dung kinh doanh hp tang ky thuat khu cong nghiep; - Kinh doanh g6 tran va g6 xe.
Hoat dgng san xuht kinh doanh cua Cong ty den tiled diem lap bao cao nay bao gom hhu het cac haat dgng nhu, da liet ke tren, ngoai trtY cac hoat dgng san xuht gach ng6i nung va gach lat nen va kinh doanh g6 tr6n va g6 xe.
6. Dac diem hoat dOng cua doanh nghiep trong nam tai chinh cc') anh Myeyng den bao
cao tai chinh Hang: khong CO.
7. Danh gia tinh hinh kinh doanh
Tinh hinh tai chinh cua C6ng ty tai ngay 31/12/2013 cung nhu' ket qua hoat d6ng kinh doanh va cac luOng luu chuyen tien to cho nam tai chinh ket thuc vao cung ngay neu trot-) ducfc trinh bay trong bao cao tai chinh tir trang 6 den trang 31.
Cac ket qua tai chinh
- Lai nhuan thuan tu' hoat Ong kinh doanh - Lai nhuan khac - Tong Iqi nhuan ke toan tru'or thug - Chi phi thud TNDN hien hanh - Lai nhuan sau thud TNDN
24.169.610.36 3.280.174.7
27.449.785.114 6.875.874.97D
20.573.910.14
8. NhCyng sty kien phat sinh sau ngay ket thac 1(9 ke toan nam
HOi dOng thanh vier) cong ty khang djnh khOng co sv kien quan trong nao xay ra trong giai loan ke tir ngay ket th6c nam tai chinh cho den ng5y lap ban bao cao nay ma chu'a duvc xem xet dieu chinh s6 lieu hoac cong !DO trong bao cao tai chinh rieng.
9. Kiem toan
Chi nhanh COng ty TNHH Kiem toan Sao Viet duvc chi djnh kiem toan Bao cao tai chinh rieng cho nam tai chinh ket thuc vao ngay 31/12/2013 cua Cong ty.
10. Cong be) trach nhiem cua Ban T6ng Giam d6c d6i \fed bao cao tai chinh rieng
Ban Tong Giam dOc COng ty chiu trach nhiem lap bao cao tai chinh rieng phan anh trung thvc va hap ljt tinh hinh tai chinh, ket qua hoat cigng kinh doanh va chuyen tien to cua Cong ty trong trang nam tai chinh. Trong viec lap bac cao tai chinh rieng nay, Ban TOng Giam dOc duvc yeu chu phai:
- Lva chon phu hop va ap dung nhat quan cac chinh sach ke toan; - Thu'c hien cac xet doan va cac vac tinh ke toan mgt cach hop ljr va than trong; - Trinh bay cac nguyen thc ke toan dang duvc ap dung, tiny thugc vao sy, khac biet trong
yeu can duvc cong 166 va giai trinh trong bao cao tai chinh. Lap bao cao tai chinh tren ca ser hoat dOng lien tyc trir truVng hap kh6ng the gia djnh rang Cong ty se tiep tyc host ang lien tuc. Thiet lap, thvc hien va duy tri he thong kiem soat not b6 nham ngan chan va phat hien cac gian Ian va sai sat.
Ban TOng Giam dOc xac nhan rang Cong ty d5 tuan thu cac yeu chu neu tren khi lap bao cao tai chinh rieng; cac s6 ke toan thich hap duvc 'LEL' giCY dAy du de phan anh tai bat kjr thdyi diem nao, vai mire d6 chinh xac hap ljt tinh hinh tai chinh cua C6ng ty va bao cao tai chinh rieng duvc15p tuan th6 cac Chuan muc ke Wan va Che d6 ke Wan doanh nghiep.
2
CONIC TY TNHH MTV XAY LAP VA VAT LIEU XAY DU'NG DONG THAP
BAO CAO CUA HOI DONG THANH VIEN
Ban 1-Ong Giarn d6c cOng chiu trach nhiem dam b5o an toan cho tai san cua C6ng ty, vi vay Cong ty da thcrc hien cac bien phap thich hgp de ngan chan va phat hien cac hanh vi gian In va sai pham khac.
11. Phe duy'at bao cao tai chinh Hang
H6i dOng thanh vien cong ty phe duyet bao cao tai chinh rieng dinh kern. Bao cao tai chinh rieng nay da duvc lap va phan anh trung thvc va hop ljr ye tinh hinh tai chinh cLia Gang ty tai ngay 31/12/2013, ket qua hoat dgng kinh doanh, tinh hinh chuyen tier) to cung vgi ban thuyet minh dinh kern cho narn tai chinh ket thOc vao ngay 31/12/2013, ph0 hop vgi cac Chun mu'c ke toan, Che d6 ke toan doanh nghiep Viet Nam va cac quy dinh phap Ijr c6 lien quan den viec lap va trinh bay bao cao tai chinh rieng.
COMO TY TRACHHHIN HO MOT THANH v
XAY Lkp V VAT LIEU X AY
D6,,G THI\P
guyen Chau Thanh Ch0 tich Hpi d6ng thanh vien DOng Thap, ngay 20 thang 06 na
t Hoi dog thanh vien CHU TICH HDTV CHUNG THIJC BAN SAO
DUNG VdI BAN CHINH
S6 chil•ng tht0.4.C.Quyen secel...SCT/BS
Ngayg?..thana...nam 2016...
ich UBND pheing Hoa ThOn
Vti Minh Khanh
3
CONG TY TNHH KIEM TOAN SAO VIET Sao Viet Auditing Company Limited 386i51 LO Van SA;), PhiMng 14. Quail 3. TP. 1113 Chi Minh
Tel: (84.8) 3526 1357 - 3526 1358' Fax: (84-8) 3526 1359 • Email: svc-hcm tmn cn
SO: (.):1/2014/SVCT-BCKT
BAO CAO KIEM TOAN DOC LAP
Kinh Hei D6ng Thanh Vien, Ban T6ng Giam dec Cong ty TNHH MTV Xay lap va Vat lieu xay dung 06ng Thap
ChOng toi de kiem toan Bac cao tai chinh rieng kern theo cua Cong ty TNHH MTV )(ay lap va Vet lieu xay dung DOng Thap ("Cong ty"), &roc lap ngay 20 thang 06 nam 2014, Ur trang 6 den trang 31, bao gOm Bang can d6i ke toan rieng tai ngay 31/12/2013, Bao cao ket qua hoat d6ng kinh doanh rieng va Bac cao lu'u chuyen tien te rieng cho nam tai chinh ket thuc cung ngay va Ban thuyet minh bac cao tai chinh rieng.
Trach nhiOm cua Ban TOng Giam chic Ban T6ng Giam d6c Cong ty chiu trach nhiem lap va trinh bay trung thkrc va hap 19 Bao cao tai chinh rieng cua COng ty theo Chuan mu'c ke toan, Che d6 ke toan doanh nghiep Viet Nam va cac quy dinh phap 19 c6 lien quan den viec lap va trinh bay Bao cao tai chinh rieng va chiu trach nhiem ye kiem scat n6i 66 ma Ban T6ng Gam d6c xac dinh la can thiet de dam bar) cho viec lap va trinh bay Bao cao tai chinh rieng kh6ng c6 sai sot trong yeu do gian Ian hoac nhem Ian.
Trach nhiem cua Kiem toan vien Trach nhiem cua chung toi la du'a ra jr kien ye Bao cao tai chinh rieng dkra tren ket qua cua cu6c kiern toan. Chung toi da tien hanh kiem toan theo cac Chuen M kiem toan Viet Nam. Cac chuen mkrc nay yeu ceu chung tOi phai Wan thir chuen 1111,YC va cac quy dinh ye dao dt:rc nghe nghiep, lap ke hoach va thvc hien cu6c kiem toan de dat du' c skr darn bac hap I9 ye viec lieu Bao cao tai chinh rieng cua Cong ty c6 con sai sot trong yeu hay khong.
Cong viec kiem toan bao gom thkrc hien cac thu tuc nhem thu thep cac beng chUng kiem toan ye cac so lieu ye thuyet minh tren Bac cao tai chinh rieng. Cac thu tuc kiem toan duvc lkra chon dkra tren xet doan chuyen mon cua kiem toan vien, bao g6m danh gia rui ro c6 sai sot trong yeu trong Bao cao tai chinh rieng do gian Ian hay nhem len. Khi thkrc hien danh gia cac rt:ri ro nay, kiem toan vier) de xem xet kiem scat n6i 66 cua Cong ty lien quan den viec lap va trinh bay Bao cao tai chinh rieng trung thkrc, hop 19 nhem thiet ke cac thu tuc kiem toan phi.' hap vai tinh hinh thkic te, tuy nhien khong nhem muc dich du'a ra 9 kien ye tinh hieu qua cua kiem scat n6i 66 cua Cong ty. Cong viec kiem toan cung bao g6m viec danh gia tinh thich hop cua cac chinh sach ke toan dugc ap dung va tinh hop 19 cua cac krac tinh cua Ban TOng Giam d6c, cung nhkr danh gia viec trinh bay tong the Bao cao tai chinh rieng.
ChOng toi tin twang rang cac beng chung kiem toan ma chOng tOi de thu thap cluoc la day du va thich hop lam ca sa cho y kien kiem toan cua chung toi.
VAN PHONG CHI NHANH.TP.HCM 292/33/33 Binh 141. Phudng 13. Qudn Binh Th.nh, TP. Hd Chi Minh 1e1: (84-8) 3553 3730 - 3553 3731 • Fax: 184-81 3457 7749
VAN PHONG CHI NMNIILCAN TUiCi
137 Tan Hang Dan: P.An Phu. Q.Ninh Ki4u: TP. CAn Thu . .
4
CHING THVC AN SAO
DUNG vOi BA
H S6 cheng thyda2f,,Quyen s601. /BS
Ngaydco.thg m • h UBND p eing He
00 g Thi Thien Nga Kiem toe _vien So -y CN DKHN kiem toan: 0462-20134
Cr CHI NVAANH cONfi
10,;.14041E1IN
KIE4 TO SP,0 VIET
•
Nguyen Quang Nho'n Giam d6c SO GiAy CN DKHN kiern toan: 0 Chi nhanh C6ng ty TNHH Can Tha, ngay 20 thang 06 n
uan
V5 Minh Khanh
Y kien cue Kiem toan vien
Theo y kien cCia chung toi, Bao cao tai chinh rieng da phan anh trung thtyc va hop Vert cac khia canh trong yeu tinh hinh tai chinh cua C6ng ty TNHH MTV Xay lAp va \i't lieu )(ay dtyng DOng Thar) tai ngay 31/12/2013, cOng nhty ket qua hoat ci6ng kinh doanh va tinh hinh chuyen tien to cho nem tai chinh ket thik cung ngay, phO hgp v6i cac Chuan mvc ke toan, Che
ke toan doanh nghiep Viet Nam va cac quy dinh phap ly có lien quan den viec lap va trinh bay Bao cao tai chinh.
5
Dan vi tinh: VND
Se) dAu nam
362.804.356.643
1.385.305.251 1.385.305.251
178.770.777.77 178.770.777.77
49.982.379.967 29.965.749.54 21.081.025.125
728.339.259 (1.792.733.964)
131.098.363.224 131.098.363.224
1.567.530.424 244.214.300
118.722.000
1.204.594.124
CONG TY TNHH MTV XAY LAP VA VAT LIEU XAY DU'NG DONG THAP
Dia chi: so 3, duang TOn flit'C Thong, phu'ang 1, thanh pho Cao Lanh, tinh Deng Thap BAO CAO TAI CHINH RIENG Cho nam tai chinh ket thuc ngay 31 thang 12 nam 2013
BANG CAN DOI KE TOAN RIENG Tai ngay 31 thang 12 nam 2013
TAI SAN
A - TAI SAN NGAN HAN
Ma So
100
Thuy6t minh So cuOi nam
381.221.359.969
I. Ti6n va cac khoan tuvng &rang tien 110 V.1 1.944.733.733 1. Tien 111 1.944.733.733 2. Cac khoan twang &rang tien 112
II. Cac khoan dau tu' tai chinh ngAn han 120 V.2 203.500.000.000 1. DAu to ngan han 121 203.500.000.000 2. Du• ph6ng giam gia cihu no'n han 129
III. Cac khoin phai thu ngSn han 130 V.3 76.577.604.630 1. Phai thu khach hang 131 54.199.516.757 2. Tra trutec cho ngt.rai ban 132 23.935.423.775 3. Phai thu nei bo ng6n hpn 133 4. Phai thu theo tien dO ke hoach hap dOng XD 134 5. Cac khoan phai thu khac 135 156.525.912 6. Du phong phai thu ng6n hpn kho dOi 139 (1.713.861.814)
IV. Hang ton kho 140 V.4 89.521.640.423 1. Hang ton kho 141 89.521.640.423 2. Du, phong giam gia hang tem kho 149
V. Tai san ngAn han khac 150 V.5 9.677.381.183 1. Chi phi tra truac ng6n hpn 151 24.871.700 2. Thue gia tri gia tang duvc khAu trir 152 3. Thue va cac khoan khac phai thu Nha nuac 154 372.387.851 4. Giao dich mua ban Iai trai phieu Chinh ph0 157 5 Tai san ngan han khac 158 9.280.121.632
6 lido cho nay phcii dupe dpc clung vai Ban thuytit minh Ado cid() chinh
CONG TY TNHH MTV XAY LAP VA VAT LIEU XAY DUNG DONG THAP
Dia chi: só 3, du6ng TOn Dac Thong, phuang 1, thanh 6[16 Cao Lanh, tinh D6ng Thap
BAO CAO TAI CH1NH RIENG
Cho nam tai chinh ket thuc ngay 31 thang 12 nam 2013
Bang can doi ke toan rieng (tiOp theo)
TAI SAN
B - TAI SAN DAI HAN
Ma SO
200
Thuy6t minh so cuoi nam SO dau [lam
84.227.305.720 96.503.298.062
I. Cac khoan phai thu dai han 210 1. Phai thu dai han cua khach hang 211 2. VOn kinh doanh a cac dan vi truc thuOc 212 3. Phai thu dai han n6i b6 213 4. Phai thu dai han khac 218 5. Du phOng phai thu dal han kh6 d6i 219
II. Tai san co Binh 220 57.053.317.424 60.966.633.828 1. Tai san co djnh hCru hinh 221 V.6 53.667.687.936 57.393.634.732
Nguyen gia 222 142.954.370 356 138.304.019 839 GO tri hao mewl lay ke 223 (89.286.682.420) (80.910.385.107)
2. Tai san co djnh thue tai chinh 224 Nguyen gia 225 Gia trj hao mdn lay ke 226
3. Tai san co djnh vo hinh 227 V.7 3.181.993.124 3.369.362.732 Nguyen gia 228 5.011.604.330
• la, 5.011.604.330
GO hao mem lay ke 229 (1.829.611.206) (1.642.241.598) 4. Chi phi xay dung ca ban d6e dang 230 V.8 203.636.364 203.636.364
1 III. BAt dOng san dau tu' 240
Nguyen gia 241 Gia tri hao mon lay Ice 242
IV. Cac khoan ciAu tu' tai chinh dai han 250 V.9 26.883.525.090 35.031.864.234 1. Dau to vao c6ng ty con 251 11.897.500.000 11.897.500.000 2. Dau vao c6ng ty lien ket, lien doanh 252 12.000.000.000 12.000.000.000 3. Dau ttr dai han khac 258 11.885.945.000 11.963.200.000 4. Du ph6ng giam gia dau tai chinh dai han 259 (8.899.919.910) (828.835.766)
V. Tai san dai han khac 260 V.10 290.463.206 504.800.000 1. Chi phi tra truac dai han 261 290.463.206 504.800.000 2. Tai san thug thu nhap hoan lai 262 3. Tai san dai han khac 268
TONG CONG TAI SAN 270 465.448.665.689 459.307.654.705
7 Bdo cdo nay phin chroc doc cling vai Bdn thuyit ntinh Bdo cdo tai chinh
CONG TY TNHH MTV XAY LAP VA VAT LIEU XAY DUNG DONG THAP Dia chi: s6 3, cluCeng TOn DCrc Thong, phubng 1, thanh oho Cao Lanh, tinh Bong Thap
BAO CAO TAI CHINH RIENG Cho nam tai chinh ket th0c ngay 31 thang 12 nam 2013 Bang can dOi ke toan rieng (tiSp theo)
NGUON VON
A - NO' PHAI TRA
Ma so
300
Thuy6t mirth SO cuoi nam SO dau nam
113.108.333.286 114.266.364.874
I. No, ng5n han 310 109.003.531.204 110.281.952.479 1. Vay va ny ngan han 311 V.11 10.000.000.000 14.600.000.000 2. Phai tra ngu'Oei ban 312 V.12 10.276.834.830 11.519.928.404 3. Nguo'i mua tra tien truac 313 V.13 21.826.954.113 17.152.498.135 4. Thus va cac khoan phai n6p Nha ni.rac 314 V.14 3.386.555.373 6.144.267.508 5. Phai tra ngurai lao dOng 315 20.065.169.236 18.559.960.989 6. Chi phi phai tra 316 V.15 5.892.169.406 7.487.294.388 7. Phai tra not b6 317 8. Phai tra theo tien dO ke hopch hop d6ng XD 318 9. Cac khoan phai tra, phai nqp ng6n han khac 319 V.16 1.089.315.537 5.807.613.237 10. Du, phong phai tra ng6n han 320 V.17 2.508.954.228 2.888.087.928 11. Qu9 khen thu.omg, phut loi 323 33.957.578.481 26.122.301.890 12. Giao dich mua ban lai trai phiSu Chinh chu 327
II. No, dai han 330 4.104.802.082 3.984.412.395 1. Phai tra dai ban ngu.eyi ban 331 2. Phai tra dai hpn n6i b6 332 3. Phai tra dai han khac 333 V.18 892.072.897 771.683.210 4. Vay va no dai han 334 5. Thue thu nhep hoan Ipi phai tra 335 6. Dly ph6ng tro 43 mat viec lam 336 7. Du' phong phai tra dai han 337 8. Doanh thu chu'a thgrc hiSn 338 V.19 3.212.729.185 3.212.729.185 9. Qu9 phat tri6n khoa hoc va cOng nghe 339
B - NGUON VON CHU SO' HU'U 400 352.340.332.403 345.041.289.831
I. VOn chi, so, hi.-ru 410 V.20 352.340.332.403 345.041.289.831 1. Von d6. 0 cue chi] so, hau 411 307.249.526.616 114.951.433.140 2. Thong du' von co phSn 412 3. Von khac cua chu ser 413 4. Co ph& qu9 414 5. Chenh lech clanh gia Ipi tai san 415 6. Chenh lOch t9 gia hOi doai 416 7. Quji dau tu' phat trien 417 45.090.805.787 195.086.575.685 8. Qu9 du' phong tai chinh 418 35.003.281.006 9. Qu9 khac thuOc von chu s& hCpu 419 10. Loi nhuan sau thug chu'a phan ph& 420 11. Ngu6n von dhu tu' )(ay dung co, ban 421 12. Quji ho try sap xep doanh nghiSp 422
II. Nguon kinh phi va quji khac 430 1. Ngu6n kinh phi 432 2. Ngu6n kinh phi d5 hinh thanh tai san co dinh 433
TONG CONG NGUON VON 440 465.448.665.689 459.307.654.705
8 Bac. cdo nay phai duct cl9c cling vol Ban thuyet mink Bei° cao tai chin!:
Nguyen Hiru Phu'O'c T6ng Giam ci6c Lap ngay 20 thang 06 nam 2014
GONG TY TNHH MTV XAY LAP VA VAT LIEU XAY DUNG HONG THAP •
Dia chi: só 3, du'&ng TOn DCic Th6ng, phir&ng 1, thanh ph6 Cao Lanh, tinh pong Thad
BAO CAO TAI CHINH RIENG
Cho nam tai chfnh ket thuc ngay 31 thang 12 nam 2013
Bang can doi ke toan Hong (tiei) theo)
CAC CHI TIEU NGOAI BANG CAN DOI KE TOAN
CHI TIEU Thuy6t
minh S6 CUM nam S6 dAu nam
..:.A. S6 chiting thtic2.21,7:Quye''n so"'..41.SCT/BS c.
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Dollar M9 (USD) Euro (EUR) Dollar Singapore (SGD) Yen Nhat (V)
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9
CONG TY TNHH MTV XAY LAP VA VAT LIEU XAY DUNG HONG THAP Dia chi: s6 3, dui:mg T6n Dirc Th6ng, phireyng 1, thanh pha Cao Lanh, tinh Bang Thar)
BAO CAO TAI CHINH RIENG
Cho nam tai chinh ket thOc ngay 31 thang 12 nam 2013
BAO CAO KET QUA HOAT HONG KINH DOANH RIENG Nam 2013
Ma CHI TIEU SO
1. Doanh thu ban hang va cung cap dich vu 01
2. Cac khoan giam trir doanh thu 02
3. Doanh thu thuAn va BH va cung cap dich vu 10
4. Gia von hang ban 11
5. Lai nhuan gap y6 BH va cung cap dich vu 20
6. Doanh thu hoat dOng tai chinh 21
7. Chi phi tai chinh 22
Trong c16: chi phl lai vay 23
8. Chi phi ban hang 24
9. Chi phi quan lj/ doanh nghiep 25
10. Lryi nhuan thuAn tir hoat clang kinh doanh 30
11. Thu nhap khac 31
12. Chi phi khac 32
13. Lai nhuan khac 40
14. Tang 191 nhuan ka toan tathc thu6 50
15. Chi phi thue thu nhap doanh nghiep hien hanh 51
16. Chi phi thue thu nhep doanh nghiep hoar' lai 52
17. Lai nhuan sau r_f:.O.1?\yaltTV lOpenriiiAtiRpigi o 60
18. Lai co, ban tren tt
fA.13ki6jVOI BAN CHINH 70 SO" chiing thi.ta,U.Quyen sgo) SCT/BS
Ngay..4thang.X.nAm 20
'h UBND • I u'eing Hoa Thli' ,̂
Thuyot
minh
VI.1
VI.2
Nam nay
Dan vi tinh: VND
Nam tru'&c
289.555.767.897
276.167.925
248.486.942.167
6.846 345.215
289.279.599.972 241.640.596.952
VI.3 220.861.028.968 190.939.597.255
68.418.571.004 50.700.999.697
VI.4 13.778.109.238 21.674.525776
VI.5 8.268.007.541 616.974:
179.438.263 103.278
VI.6 17.194.605.109 16.233.832,61
VI.7 32.564.457.232 37.956.867' 3
24.169.610.360 17.567.850.251
VI.8 3.748.258.842 7.267.795.120
VI.9 468.084.084 833.774.675
3.280.174.758 6.434.020.445
27.449.785.118 24.001.870.696
VI.10 6.875.874.970 5.741.222.455
20.573.910.148 18.260.648.241
CON() TY TRACH NHIEY HOU HAN )4()T THANH VIEN
xAr LAP vA VAT Lip XAY RING
0 DO„G THAP
A H-Lo guyan FICru Phu'&c
T6ng Giam doc
Lep ngay 20 thang 06 nam 2014
Nguy6n Nguyen" Thanh Trung
Ngtiol lap Ke toan tru'O'ng
ViS Minh Khanh
10 Ado coo nay phdi detqc dpc cling vol Ban thuyet mini; Bcio cdo 'a' chinh
CONG TY TNHH MTV XAY LAP VA VAT LIEU XAY DUNG DONG THAP Dia chi: s6 3, duang Ton Din Thang, phudng 1, thanh oho Cao Lanh, tinh DOng Thap
BAO CAO TAI CHINH RIENG Cho nam tai chinh ket thOc ngay 31 thang 12 nam 2013
BAO CAO LU'U CHUYEN TIEN TE RIENG (Theo phu,cvng phap trtyc tiep)
Nam 2013
Dom vi tinh: VND
CHI TIEU Ma Thuyot SO minh Nam nay Nam trty&c
I. Wu chuyen tien tiv hoat dOng kinh doanh
1. Tien thu ban hang, cung cap dick vu va
doanh thu khac 01 311.624.417.606 92.727.555.072
2. Tien chi tra cho ngueri cung cap hang haa
va dich vu 02 (67.929.112.021) (44.118.267.837)
3. Tien chi tr6 cho ngikei lao dOng 03 (29.347.873.900) (22.218.021.300)
4. Tien chi tra lai vay 04 (207.780.418)
5. Tien chi nOp thue thu nhap doanh nghiep 05 (7.814.334.592) (9.040.005.4 V
6. Tien thu khac fir hoat dOng kinh doanh 06 9.115.918.195 174.117.614.3 If:
7. Tien chi khac cho hoat dOng kinh doanh 07 (194.232.855.246) (217.175.373.9
Lu'u chuyen tier thua'n ter hogt 6;5 ng
kinh doanh
20 21.208.379.624 (25.706.499.139
II. Lu'u chuyen ti6n tip hoat dOng dau tu'
1. Tien chi de mua sam, xay dyng tai sat-) co dinh va cac tai san dai han khac 21 (5.140.341.507)
2. Tien thu tir thanh li', nhuvng ban tai san
c6 dinh va cac tai san dai han khac 22
89.000.000 94.681.452
3. Tien chi cho vay, mua cac c6ng cu na
cila dun vi khac 23 (111.007.666.667) (211.900.000.000)
4. Tien thu 116i cho vay, ban lai cac c6ng cu
ng cUa clan vi khac 24 78.278.444.444 224.612.333.333
5. Tien chi dau tu', gap von vao dan vi khac 25
6. Tien thu hoi dau tu', gOp von vao dan vi khac 26
7. Tien thu lai cho vay, c6 tac va lai nhuan
duqc chic 27 13.472.969.238
Luv chuyen tier, thuAn ter hoat crOng ciSu to 30 (24.307.594.492) 12.807.014.785
Belo coo nay phai ducc dac cung vai &in Muyet minh Bcio coo tai chinh
Nam truck
29.400.000.000 (17.660.000.000)
(34.517.716)
3W 11.705.482.284 HI
CaA (1.194.002.070)3
2.579.307.321 -zr
COW TY TNHH MTV XAY LAP VA VAT LIEU XAY DU'NG HONG THAP Dia chi: s6 3, dutmg TOn DCrc Thing, phuteng 1, thanh ph6 Cao Lanh, tinh Bong Thai) BAO CAO TAI CHINH RIENG Cho nam tai chinh ket thuc ngay 31 thang 12 nam 2013
Bao cao Iu'u chuyin tin to Hong (ti6p theo)
Ma CHI TIEU So
III. Lu'u chuyen tin hot dOng tai chinh
1. Tien thu tir phat hanh c6 phieu, nhan gbp v6n cua chu so' himu 31
Thuy6t minh Nam nay
2. Tien chi tra gbp von cho cac chu ser huru, mua Ipi c6 phi& cua doanh nghiap da phat hanh 32
3. Tien vay ng6n hpn, dai hpn nhan duvc 33 49.200.000.000 4. Tien chi tra ng goc vay 34 (45.541.356.650) 5. Tien chi tra no' thue tai chinh 35 6. CO km, lqi nhuan da tra cho chO sa him 36
LLPU chuyen tien thuArrtip hoat d'Ong tai chinh 40 3.658.643.350
Lwu chuyen tin than trong nam 50 559.428.482
Tien va twang du'o'ng tin deu nam 60 V.1 1.385.305.251
Anh h(romg cua thay dOi t9 gia h6i doai quy d8i ngopi t
CHUNG THUC BAN SAO Tien va twang duAlti*GGVatilIAN CHf Nig V.1 1.944.733.733
COMO TY MACH wow Kau no MOT THANH VIEN
xAr LAP
SS chtYng thif03.1.1Quyen sei.PISCT/BS Ngay.24.thang.n5m
UBND ng Hoa Th
Nguyen Thu Ngtrel lap bleu
guyen Thanh Trung Ke tear' tnr&ng
V5 Minh Khanh
en Hirti Phverc Tong Gam d6c Lap ngay 20 thang 06 nam 2014
12 Bdo cdo nay phdi &pc dpc cling voi &in ibuyit mini, Bdo cdo ten chinh
Cc:MG TY TNHH MTV XAY LAP VA VAT LIEU XAY DUNG DONG THAP Dia chi: so 3, du'ang Ton Bac Thang, phirang 1, thanh ph6 Cao Lanh, tinh D6ng Thap
THUYET MINH BAO CAO TAI CHINH RIENG Cho nam tai chinh ket thOc ngay 31 thang 12 nam 2013 Dan vi trinh bay: VND
I. DAC DIEM HOAT DONG CUA DOANH NGHIEP
1. Hinh thirc so, hi-ru von:
Cong ty TNHH MTV Xay 16p va Vat lieu xay dung 06ng Thap la doanh nghiep 100% vOn sae hau cua Nha nutec duvc thanh lap theo Quyet dinh s6 79/QD-UBND-TL ngay 29/06/2010 va theo Giay chang nhan kinh doanh s6 1400101396 cap Ian dau ngay 09/07/2010 va clang k9 thay del ngay 30/10/2012 do SO Ke hoach va Dau tinh D6ng Thap cap.
Theo Giay chirng nhan clang k9 kinh doanh, vOn dieu le cua COng ty la 307.249 526.616 clang.
Von dau cua chu sa hau tren Bang can doi ke toan tai ngay 31/12/2013 la: 307.249.526.616.
2. Try so' hog Ong va cac dan vi trtyc thu'Yc Tru ser cCia Cong ty dat tai s6 3, &Pang T6n DCrc Thang, phu'ang 1, thanh ph6 Cao Lanh, tinh D6ng Thap. C6ng ty co cac clan vi trgrc thu6c.
- Xi nghiep xay dung; - Xi nghiep dau va kinh doanh nha Tat; k4i - Xi nghiep ca khi sCra chCra; - Chi nhanh Trung tarn thu nghiem va kiem djnh chat luvng xay citing BMC — DT; 4n11
- Nha may be tang . /1E
3. Cac cong ty con va cong ty Iron k6t:
Cong ty Co phSn VOn tai BMC D6ng Thap Dia chi: s6 57, &rang s6 3, Khu Iien hap the duc the thao, phubng M9 Phu, thanh ph6 Cao Lanh, tinh 06ng Thap.
- Nganh nghe kinh doanh chu yeu: Kinh doanh van tai hang h6a duang they, &rang b6 va djch vu van tai; Mua ban vat lieu xay dung, xang dau, gas; Mua ban, sCra chCra O to va phu king 6 to; Kinh doanh kho bai va dich vu kho bai.
- V6n dieu le: 18.000.000.000 d6ng. T9 10191 ich cua Cong ty ITT: 51% Quyen bieu quyet cua Cong ty ma: 51%.
Cong ty CO phdn Tu' van Thl6t ke Xay du,ng BMC DOng Thap - Dia chi: so 166, duang Nguy5n Trai, phuteng 2, thanh ph6 Cao Lanh, tinh Bong Thap. - Nganh nghe kinh doanh chu yeu: Lap du an dau tu'; Thiet ke xay dung cong trinh dan dung,
cong trinh giao thOng, hp tang cong nghiep; Khao sat. - V6n dieu le: 4.000.000.000 d6ng. - Ty le lqi ich cua C6ng ty me: 67,98%. - Quyen bieu quyet cua Cong ty ma: 67,98%.
COng ty Co ph3n ViOt Hong - Dia chi: Cum Gong Nghiep An L6c, Op An LOc, x5 An Binh, thj xa Hong Ngt,r, tinh 06ng Thap. - Nganh nghe kinh doanh chu yeu: -Che bien thirc an phuc vu nuoi trOng they san, gia six va gia
cam. - Von dieu le clang Ic9: 41.000.000.000 d6ng. - VOn dieu le da gOp: 38.550.000.000 d6ng. - T9 le !pi ich cua Cong ty: 25,94%.
Ban thuy61 mini, nay la mOt b0 pfOn hop thanh va phai dupc doc cling v&i bao cao tai chinh 13
CONG TY TNHH MTV XAY LAP VA VAT LIEU XAY DUNG BONG THAP Dia chi: so 3, &yang T6n 06.c Thang, phvang 1, thanh ph6 Cao Lanh, tinh Bong Thap
THUYET MINH BAO CAO TAI CHINH RIENG Cho nam tai chinh ket thuc ngay 31 thang 12 nam 2013 Dan vi trinh bay: VND
- Quyen bieu quyet cua C6ng ty: 25,94%.
4. Nganh nghe kinh doanh
Theo Giay chung nhan clang ky kinh doanh, cac nganh nghe kinh doanh cua COng ty bao
Xay dung cong trinh giao thong, cong nghiep, cong cong, clan dung; - San lap mat bang; trang tri not that; - Khai thac cat; san xuht gach ngoi nung va gach lat nen; - Mua ban vat lieu xay dung; - Van tai vat lieu xay dung &rang thUy va duang b6; - Ca khi sCra chira va (Jong mai cac loci phu'ang tien thUy; - Kinh doanh bat d6ng san vai quyen ser hCFu hoac di thue; - Lap du an dhu ty (bao cao nghien ct:ru kha thi, bao cao dau ty);
Qu6n IY dhu tu' xay dyng; khao sat xay dyng; Om sat thi cong xay Ihp; - Thiet ke cho cac cong trinh dan dung, cong nghiep; - Dau xay dung kinh doanh ha tang ky thuat khu cong nghiep; - Kinh doanh g6 tr6n va g6 xe.
Float dOng san xuht kinh doanh cua COng ty den thai diem lap bao cao nay bao gom hhu het ca hoat d6ng nhu' da Wet ke tren, ngoai cac hoat clang san xuht gach ng6i nung va gach lat ne va kinh doanh g6 Von va g6 xe.
5. Dac diem Float Ong cua doanh nghi6p trong nam tai chinh co anh hveyng den bao cao tai chinh rieng: khong co.
II. KY KE TOAN, DO'N VI TIEN TE SO' DUNG TRONG KE TOAN
1. KS, 1(6 toan nam KY ke toan nam du'oc bat dau tu' ngay 01/01 va ket thOc vao ngay 31/12 hang nam.
2. Dan vi tien to su, dung trong 1(6 toan Don vi tien to duoc sir dung trong ke toan la d6ng Viet Nam (VND).
III. CHUAN MU'C VA CHE DQ KE TOAN AP DUNG
1. Che dq 1(6 toan ap dung COng ty ap dung Che d6 ke toan doanh nghiep ban hanh kern theo Quyet dinh so 15/2006/Q0- BTC ngay 20/03/2006 va cac Th6ng tu' sCra d6i, b6 sung cua B6 Tai Chinh.
2. Tuyen bo ve vi6c tuan thu Chun 1(6 toan va Che d6 k6 toan Cong ty dam bao tuan thu dhy dU cac quy dinh cua Chuan my'c ke toan Viet Nam, cac ThOng tu' huang d5n va Che d0 ke toan doanh nghiep do B6 Tai Chinh ban hanh trong viec lap va trinh bay bao cao tai chinh.
3. Hinh thu'c ke toan alp dung: Nhat ky chung
Ban limy& mink nay la m01 10 phan hap thank va phai Chivy dpc cling v&i bao cao (al chinh 14
CONG TY TNHH MTV XAY LAP VA VAT LIEU XAY DLYNG HONG THAP Dia chi: SO 3, duang Ton DCrc Thang, phvang 1, thanh phe Cao Lanh, tinh Deng Tharp
THUYET MINH BAO CAO TAI CHiNH RIENG Cho nam tai chinh ket thOc ngay 31 thang 12 nam 2013 Dan vj trinh bay: VND
CAC CHINH SACH KE TOAN AP DUNG
1 Co' so' lap Bao cao tai chinh rieng Bac) cao tai chinh du'Q'c trinh bay theo nguyen tec gia goo.
2 Nguyen tac xac dinh cac khoan tien
Nguyen tac xac dinh cac khoan tien va cac khoan twang dulang tien: Tien va cac khoan twang &rang tien bao gom tien mat, tien gCri ngan hang, tien dang chuyen va cac khoan dau ngan han có thai han thu hei hoac dao han kh6ng qua 3 thang ke tip ngay mua, co kha n5ng chuyen dOi de clang thanh met luvng tien xac dinh va kh6ng co nhieu rui ro trong chuyen croi thanh tien.
Nguyen tac va phIrceng phap chuyen dOi cac thing tien khac ra &mg tien su, dung trong ke toan: Cac nghiep vu kinh te phat sinh trong ky bang ngoai te duvc chuyen dOi thanh VND theo tY gia giao dich thvc te cua nghiep vu kinh te phat sinh hoac tj/ gia giao dich binh quan tren thj truong ngoai te lien ngan hang do Ngan hang Nha Nuac Viet Nam cOng 106 tai they' diem phat sinh nghiep vu kinh te. Chenh lech tjf gia phat sinh do viec chuyen dei neu tren duvc ghi nhan vao chi ; phi tai chinh, hoac doanh thu hoat deng tai chinh tren ket qua hoat Ong kinh doanh cua nam tai
7.111 chinh.
• \
Cu6i nien dQ ke toan, so du' cua cac tai khoan tier) mat, tier] gui ngan hang, nen dang chuyen, cac khoan nq phai thu, phai tra co gOc ngoai te duvc danh gia lai theo tjf gia mua vac tai ngay 31/12/2013 cua Ngan hang thvang mai nai COng ty ma tai khoan cong b6. Khoan chenh lech t9 gia do danh gia Iai sO cac khoan muc neu tren duac hach toan vao thu nhap hoac chi phi trong nam.
3 Chinh sach k6 toan dOi veri hang ton kho:
Nguyen tac ghi nhan hang ton kho: Hang tOn kho cluvc xac djnh tren ca sa gia goo. Gia goo hang tOn kho bao Om chi phi mua, chi phi san xuet va cac khoan chi phi lien quan trvc tiep khac phat sinh de co duvc hang tOn kho dia diem va trang thai hien tai.
Phu'ang phap tinh gia trj hang tOn kho: Nhap truac xuat VLF& Phvang ph5p hach toan hang tOn kho: Ke khai thveyng xuyen
Micro-fig phap lOp du' phong giam gia hang kin kho: Cu6i kir ke toan nam, khi gia tri thuan co the thvc hien cluvc cua hang tOn kho nho han gia gOc thi phai lap du' phong giam gia hang tOn kho. S6 dv phong giam gia hang tOn kho duqc lap la sO chenh lech giCra gia gOc cua hang tOn kho Ian han gia trj thuan có the thvc hien duvc cua chOng. Gia trj thuan co the thvc hien duvc la gia ban vac tinh cua hang tOn kho trip chi phi vac tinh de hoan thanh san ph5m va chi phi vac tinh can thiet cho viec tieu thu chUng.
Cu6i nien d4 ke toan, Cong ty khOng co hang tOn kho nao hong, I6i then, gia ban bj giarn can Iap dcr phOng.
Ban thuyet mini) nay la mOt b0 phap hop thanh va phai &fx cloc cling vdi bac cao tai chinh 15
I .
I
I
I
I
CONG TY TNHH MTV XAY LAP VA VAT LIEU XAY DUNG HONG THAP Dia chi: s6 3, duang Ton DCrc Thong, phu'ang 1, thanh ph6 Cao Lanh, tinh D6ng Thar;
THUYET MINH BAO CAO TAI CHiNH RIENG Cho nam tai chinh ket thuc ngay 31 thang 12 nam 2013 Dan vi trinh bay: VND
4 Nguyen tac ghi nhan va khAu hao tai san c6 dinh Tai san co dinh &vac trinh bay tren bao cao tai chinh theo nguyen gia tru. di gia trj hao mon 16y ke. Nguyen gia tai san c6 djnh bao gom gia mua hoac gia thanh thcrc to va cac khoan chi phi lien quan tru'c tiep phai chi ra tinh den thai diem du'a tai san c6 djnh dO vao trang thai sari sang sir dung. Cac chi phi d5 chi ra de Wang cap tai san c6 dinh duvc ghi tang nguyen gia cUa tai san c6 dinh do. Cac chi phi siya china tai san c6 dinh duvc coi nhu' khoan phi ton va duvc hach toan triyc tiep hoac phan b6 dan vao chi phi kinh doanh trong kY.
Khau hao tai san c6 dinh duvc tinh theo phu'ong phap duang thang, thai gian khau hao tai san c6 dinh duvc can cu' vao khung thai gian sir dung quy dinh tai Phu luc 1 ban hanh kem theo Th6ng tu' so 203/2009/TT-BTC ngay 20/10/2009 va Phu luc 1 ban hanh kern theo Thong tu. s6 45/2013/TT-BTC ngay 25/04/2013 cUa BO Tai Chinh. Thai gian su dung tydec tinh cho mot s6 nhom tai san c6 dinh nhu' sau:
Loai TSCD Thai gian kh6u hao uOc - Nha cira, vat kien truc 40 nam - May mOc thiet bi 6 - 12 nam - Phtyang tien van tai, thiet bi truyen dan 6 - 10 nam s; - Thiet bi, dung cu quan ly 5 - 10 nam r t - TSCD vo hinh 20 nam e)
5 Ke toan cac khoan dau tu' tai chinh .M"
Nguyen tac ghi nhan cac khoan dau tu' vao cong ty con, cong ty lien kk, vein gop vao co, so, kinh doanh citing ;dem soat
Cac khoan dau tu' vao cong ty con, car-1g ty lien ket, von gop vao ca so. kinh doanh 116ng kiem soat duvc ghi nhan trong Bao cao tai chinh hang ciia Cong ty theo phurang phap gia g6c. Gia gOc cua cac khoan dau tu' nay bao gom phan von gop hoac gia thtyc to mua khoan dau tu' cong (+) cac chi phi mua nhu' chi phi mai giai, giao djch, thue, phi, le phi... Co tirc, lai nhuan trudec khi dau to nhan duvc se ghi giam gia trj khoan du tu. de). Co tU'c, lai nhuan sau khi dau nhan duvc se ghi nhan vac) Bao cao ket qua hoat dOng kinh doanh. Cac khoan duvc chia khac duvc coi la phan thu h6i cac khoan (Mu tu' va duvc ghi nhan la khoan giam trt:r gia gOc dau tu.
Nguyen tac ghi nhan cac khoan dau tu' cherng khoan ngidn h?n, dai flan: Cac khoan dau tu' chCmg khoan duvc ghi nhan ban du theo gia gOc. phong giam gia chirng khoan dau tu' diyac lap khi gia g6c cua cac chimg khoan nay Ian han gia trj thi trtyang cua chimg. Tarang hap khOng the xac djnh duvc gia trj thi tru'ang cua cht:rng khoan thi Cong ty khong trich lap du. phOng giam gia cht:mg khoan.
Cac khoan cfSu tu' ng6n han, dai h?n khac Cac khoan dau nga'n han, dai han khac duvc ghi nhan theo gia g6c. Du. phong giam gia dau tu' ngan hpn, dai han duvc lap khi cac khoan dau tu' bi gi6m gia hoac doanh nghiep nhan von gop dau tu' bi 16 (trO, tnyang hap 16 theo ke hoach da duvc xac dinh trong phiyang an kinh doanh tarac khi ci6u tu').
Ban thuyet mint) nay la mOt b0 php hop thanh va phai ducrc clpc cling veil bac) cao tai chinh 16
CONG TY TNHH MTV XAY LAP VA VAT LIEU XAY DUNG DONG THAP Dia chi: s6 3, &rang T6n DCPC Thhng, phuteng 1, thanh ph6 Cao Lanh, tinh DOng Thap
THUYET MINH BAO CAO TAI CHINH RIENG Cho nail] tai chinh kat thuc ngay 31 thang 12 nam 2013 Dan vi trinh bay: VND
6 Nguyen tac ghi nhan va von hoa cac khoan chi phi di vay
Chi phi di vay duvc ghi nhhn vao chi phi san xu6t, kinh doanh trong nam tai chinh, trir khi cac khoan chi phi di vay lien quan truc tiep den viec dhu xay dung, mua sam may mac, thiet bi tinh den trial diem du'a tai san co dinh d6 vao trpng thai san sang SCE dung hoc san xu5t tai san da dang co thai gian du dai Oren 12 thang) se duvc tinh vao gia tri cua tai san do (von h6a). Viec von hoa chi phi di vay nay se chhm dirt khi tai san co dinh hoan thanh du'a vao sir dung hoc tai san da dang 015 cluvc ban.
Trong nam, khong phat sinh cac khohn chi phi di vay nao duvc von h6a.
7 Nguyen tac ghi nhan chi phi tra tru,o.c dai han
Cac khoan chi phi cong cu dung cu, tien thud dht d5 phat sinh nhu'ng co lien quan den hopt clOng san xu6t, kinh doanh cua nhieu nien dO ke toan thi duvc hach toan vao chi phi tra truck dai han va phan 66 dhn vao chi phi san xu6t kinh doanh cua cac nien da ke toan sau.
Viec tinh va phan b6 chi phi tra tru'ac dai hpn vao chi phi san xuAt kinh doanh tirng ky ke toan cluvc can cu vao phuvng phap &rang thhng.
8 Nguyen tac ghi nhan chi phi phai tra
Chi phi phai tra nhu': chi phi ban hang, chi phi quang cao cluvc ghi nhhn du'a tren cac Lrac tinh hap ljf ye s6 tien ph6i tra cho cac hang hoa, Bich vu da sir dung trong kjr.
9 Nguyen tac ghi nhan von chi so, him Von d6u cua chi so' hu'u duvc ghi nhhn theo so thkrc gOp cua chi) sa hau. . •
Cong ty phan phOi lqi nhuhn sau thud theo huang (fan tai Thong Ur so 220/2013/TT-BTC nga 31/12/2013 cua Bh Tai Chinh
10 Nguyen tac ghi nhan doanh thu cung cap hang hoa, dich vet
Doanh thu the hien ten Bao cao kat qua hoat Ong kinh doanh duvc ghi nhhn can ca tren hoa dan gia tri gia tang d5 Ihp khi hang hoa, dich vu da duvc cung cap.
11 Nguyen tac ghi nhan doanh thu, chi phi hcyp d6ng )(ay dung Doanh thu va chi phi ciia hap ciOng xay dung duvc ghi nhhn turang irng vad khoi luvng cony viec da hoan thanh va nghiem thu hoac quyet toan
12 Nguyen tac ghi nhan doanh thu hoat dOng tai chinh
DOi vai co tirc, Iai nhuhn duvc chia duvc ghi nhhn khi co nghi quyet hoc quyet dinh chia.
13 Thu6
Theo quy dinh cua Luht thud, se lieu thud se duvc ca quan thud quyet toan. Cac khoan sai biet giCra se thud theo quyet toan va khohn du tru thud (neu ca) se duvc COng ty dieu chinh ngay sau khi co kat qua quyet toan thud.
Nguyen tac va phureng phap ghi nhan chi phi thud thu nhap doanh nghiep hien hanh, chi phi (hue thu nhap doanh nghiep hoan lai.
Thue su6t thud thu nhhp doanh nghiep duvc ap dung tai Cong ty là 25%.
Ban thuy6t mini) nay hi nOt b0 phOn hop thank va phai ducec doc cling v&i bao cao tai chitin 17
GONG TY TNHH MTV XAY LAP VA VAT LIEU XAY DUNG DONG THAP Dia chi: s6 3, chrang T6n Dirc Th6ng, phubng 1, thanh ph6 Cao Lanh, tinh Bong Thap
THUYET MINH BAO CAO TAI CHINH RIENG Cho nam tai chinh ket thuc ngay 31 thang 12 nam 2013
Dan vi trinh bay: VND
Chi phi thue thu nhap doanh nghiep trong nam di.rac xac dinh tren ca sa thu nhap chju thue va thue suet thue thu nhap doanh nghiep. Chi phi thue thu nhap doanh nghiep hoan Iai duvc xac dinh tren ca sa chenh lech tam thol duvc khau trCr, s6 chenh lech tam thai chju thue va thue suet thue thu nhap doanh nghiep.
14 SO du, dAu nam
SO du' dau nam can cir vao Bao cao tai chinh rieng nam trirac cCia COng ty (la &roc kiem toan.
V. THONG TIN BO SUNG CHO CAC KHOAN MUC TRINH BAY TRONG BANG CAN DOI KE TOAN
1.
(a) Chi tiet s6 dtr tier; ger' ngan hang tai ngay 31/12/2013 nhu' sau: se3 tie
Ti6n va cac khoan tu'o'ng tu'o'ng tiOn S6 cu6i nam So dal., nam
Tien met tai quy 50.447.980 1.133.986.511 Tien gCri ngan hang 1.894.285.753 (a) 251.318.740 COng 1.944.733.733 1.385.305.251
So dAu n5m..,,
SO Iuvng
- Tien gCri VND tai Vietinbank D6ng Thap 1.823.948.2 \ - Tien giri VND tai Sacombank D6ng Thap 49.389.5 - Tien giri VND tai Ngan hang Phuvng Nam Deng Thap 16.414.800' - Tien gill VND tai Agribank Cao Lanh, Deng Thap 4.533.14
COng 1.894.285.76
2. Cac khoan dAu tu' tai chinh ng5n han s6 cu6i nam
DAu tu• ngan hpn khac COng
203.500.000.000 (b) 178.770.777.777 .\'‘‘,--- 7.- .s'
4 4 Y.
203.500.000.000 178.770.777.777
(b) Chi tiet s6 drr khoan cla'u to ngan ban khac nhu' sau:
s6 cuOi nam SO clOu nam Gia tri SO luvng Gia tri
Tien gill co kY hpn 203.500.000.000 178.770.777.777
COng 203.500.000.000 178.770.777.777
3. Cac khoan phai thu ngan han S6 cuOi nam So dAu nam
Phai thu khach hang 54.199.516.757 (c) 29.965.749.547 Tra truck cho nguai ban 23.935.423.775 (d) 21.081.025.125 Cac khoan phai thu khac 156.525.912 (e) 728.339.259 Dkr phong phai thu ngen han khO dOi (1.713.861.814) (f) (1.792.733.964)
COng 76.577.604.630 49.982.379.967
Ban thuyet rninh nay Li In0t b0 ph0n hop than!) va phai ducrc doc cang voi bao cao tai chinh 18
CONG TY TNHH MTV XAY LAP VA VAT LIEU XAY DUNG BONG THAP Dia chi: s6 3, duo'ng T6n Dirt Thang, phuOng 1, thanh ph6 Cao Lanh, tinh D6ng Thap
THUYET MINH BAO CAO TAI CHINH RIENG Cho nam tai chinh ket thuc ngay 31 thang 12 nam 2013
(c) Chi tiet so du, phai thu khach hang nhu sau:
Khach hang - Van ph6ng Cong ty - Xi nghi5p xay dung - Xi nghi5p ca khi a:1'a chCra - Xi nghi5p dAu tu va kinh doanh nha dAt - Nha may be tong
ki5m djnh chAt luang XD BMC — DT - Cd'a hang Trbn Qu6c Toan - Cira hang Cao L5nh - a:1'a hang Sa Dec - Cira hang Xeo Vat - Cac khach hang khac
COng
Dan vj trinh bay: VND
So cuoi nam SO cfa'u nam 29.507.784.235 7.987.886.800 11.996.136.735 4.529.663.684
80.758.242 8.166.382.751 4.450.600 2.017.059.412 11.514.895.104
240.819.644 2.684.790.293 621.722.709 254.962.979 784.740.602 1.079.739.471 551.132.793 1.120.376.055 232.979.634 591.878.152
197.106.409 54.199.516.757 29.965.749.547
SO cuoi nam SO dau nam 7.747.699.824 1.423.780.765 2.806.314.860 13.477.735.891
13.325.309.091 201.802.480 56.100.000 5.977.705.989
23.935.423.775 21.081.025.125
(d) Chi tiet so du, tra truck cho ngueyi ban nhu, sau:
Nguoi ban - Van ph6ng Cong ty - Xi nghi5p xay dung - Xi nghi5p dAu tu' va kinh doanh nha dat - Nha may be tong
COng
(e) Chi tiet so du cac khoan phai thu kh6c nhu, saw
so cuoi nam 91.023.355 65.502.557
156.525.912
SO ci6u nam 91.023.355
637.315.904 728.339.259
- Phbi thu ye co phbn h6a - Phai thu khac
Cf:)ng
(f) Chi tiet so du' du plying phai thu ngan flan khO doi nhu' sau:
SO cuoi nam Tk /0 S6 dy, phOng - Na qua han tu' 180 den 360 ngay 554.039.434 30% 166.211.830 - Na qua han tu' 1 den cluai 2 nam 763.803.169 50% 381.901.585 - Na qua han tCY 2 den dual 3 nam 1.193.926.284 70% 835.748.399 - Na qua han tren 3 nam 330.000.000 100% 330.000.000
Ciing 1.713.861.814
4. Hang ton kho S6 cu6i nam SO au Warn
Nguyen lieu, vat lieu 17.912.204.774 (g) 23 410.750.909 Cong cu, dung cu 45.300.000 (h) 45.300.000 Chi phi san xu6t kinh doanh do' dang 11.060.437.526 (i) 28.252.110.115 Thanh ph5m 5.178.579.659 CD 6.699.850.326 Hang hob 55.325.118.464 (k) 72.690.351.874 COng 89.521.640.423 131.098.363.224
Ban thuy6t mini; nay la InOt b0 phati hap Mani) va phai dopy (roc cang voi bao cao tat chink
19
CONG TY TNHH MTV XAY LAP VA VAT LIEU XAY DUNG BONG THAP Dia chi. so 3, duteng TOn DCFC Thing, phuteng 1, thanh ph6 Cao Lanh, tinh D6ng Thap
THUYET MINH BAO CAO TAI CHINH RIENG
Cho nam tai chinh ket thuc ngay 31 thing 12 nam 2013
Dan vj trinh bay: VND
Gia tri ghi so hang tOn kho dung de the chip, cam c6, bac) dam cho cac khoin np' phii tra: 0. - Gia tri hoan nhap du' ph6ng giam gia hang tOn kho trong nam: 0.
Cac trutmg hgp hoac su' kien din den phai trich them hoac hoan nhip du ph6ng giam gia hang tOn kho: khOng co.
(g) Chi (let so nguyen liOu, Vat IVO nhur sau: SO cuoi nam SO thu nam
- Nguyen vat lieu chinh 4.678.296.800 8.480.038.649 - Vat lieu phu 8.288.884 22.281.185 - Nhien lieu 1.341.037 228 1.349.863.945 - Phu tong thay the 11.884.581.862 13.558.567.130
COng 17.912.204.774 23.410.750.909
(h) Chi tier s6 cOng cu, dung cu 11111., sau:
S6 cuoi nam
S6 (Mu nam 45.300.000
45.300.000
- C6ng cc, dung cu COng
45.300.000 45.300.000
(0 Chi fief s6 du' chi phi sari xuet kink doanh der dang 1717u sau: SO cuoi nam
- Chi phi xay I6p da dang
COng
(i) Chi tiet s6 thanh pham 1111U' sau:
11.060.437.526 11.060.437.526
SO da'u nam 28.252.110.115
28.252.110.115
- Vat lieu xay dung SO cuoi nam SO dOu nam
2.111.663.583 - Vat to sCra chCra 1.835.831.463 96.479.412 - Vat lieu xay dung - Nha may be tong 3.342.748.196 4.491.707.331
Cong 5.178.579.659 6.699.850.326
(k) Chi tiet s6 dui hang boa nhif sau: So cuoi nam SO thu nam
- Vat lieu xay thing 4.503.657.237 26.172.923.629 - Hang h6a bit dOng sin 50.821.461.227 46.517.428.245
COng 55.325.118.464 72.690.351.874
5. Tai san ngAn han khac
So cu6i nam SO dau nam
Chi phi tra tarot ng6n han 24.871.700 (/) 244.214.300 Thue va cac khoan khac phai thu Nha Nu'ac 372.387.851 118.722.000 Tai san ngin han khac 9.280.121.632 (m) 1.204.594.124 COng 9.677.381.183 1.567.530.424
(I) Chi fief s6 du' chi phi tra fru& nhu, sau:
SO cu6i nam
SO dAu nam 170.096.300
74.118.000 244.214.300
- Chi phi c6ng cid dung C1,1
- Chi phi su'a chCra tai san (xe) COng
24.871.700 24.871.700
Ban limy& minh nay la mat PO phan hop thanh va ph& dopy dcc cOng v&i Pao cao lei chinh 20
So cuOi (tam 331.951.508
8.948.170.124 9.280.121.632
SO clAu mint 294.824.000 909.770.124
1.204.594.124
6. Tinh hinh tang giam tai san co dinh him hinh
Loai tai seri SO da,u nam Tang Giani
Nguyen gia 138.304.019.839 5.468.355.793 818.005.276 - Nha ciYa, vat kien trix 20.743.680.710 21.981.100 - May moc thiet b1 82.693.875.404 4.134.486.962 427.701.840 - PT van tai, TB truyen dan 19.674.478.581 1.333.868.831 328.971.428 - Thiet bj quan 19 868.048.735 39.350.908 - Tai san co d1nh khac 14.323.936.409
Hao 'nen luy Ve 80.910.385.107 8.831.725.097 455.427.784 - Nha dra, vat kien truc 5.085.828.637 1.009.485.598 16.151.696 - May rnOc thiet bj 58.532.292.839 6.247.545.358 80.293.775 - PT van tai, TB truyen d5n 15.527.344.259 1.233.860.166 327.486.675 - Thiet bi quan 19 830.749.464 29.444.001 31.495.638 - Tai san co dinh khac 934.169.908 311.389.974
Gia tri con lai 57.393.634.732 - Nha cira, vat kien truc 15.657.852.073 - May rnOc thiet bj 24.161.582.565 - PT van tai, TB truyen den 4.147.134.322 - Thiet bi (wan 19 37.299.271 - Tai san co dinh khac 13.389.766.501
S6 cu .& nam
142.954.370.356 20.721.699.610 86.400.660.526 20.679.375.984
828.697.827 14.323.936.409
89.286.682.420 6.079.162.539
64.699.544.422 16.433.717.750 't
A
828.697.827 1.245.559.882
53.667.687.936 14.642.537.07 40 21.701.116.104y 4.245.658.234
13 078 376 527
CONG TY TNHH MTV XAY LAP VA VAT LIEU XAY DUNG BONG THAP Dia chi: so 3, duteng T6n Biro Thang, phudeng 1, thanh phO Cao Lanh, tinh DOng Thal°
THUYET MINH BAO CAO TAI CH1NH RIENG Cho nam tai chinh ket thuc ngay 31 thang 12 nam 2013
Don vi trinh bay: VND
(m) Chi tiet s6 du' tai san ngan hon khac nhu' sau:
- Tam ang - Cac khoan kY quy , ky CUVC
Cong
- Gia tri cOn loi cif& nam cCia TSCD hinh clä doing the chap cac khoan vay: 0 - Nguyen gia TSCD cu6i nam cla khau hao h .& nhung van cOn sCr dung la: 0 - Nguyen gia TSCD cu6i nail) cha thanh 1)"/: 0 - Cac cam kat ve vi0c mua, ban TSCD hau hinh co gia tri lOn chu'a thuu hien: kheng cd.
Chi Wet nguyen gia tai sari c6 dinh him hinh tang nhcr sau: SO tien
- Tai san tang do mua s6m 5.468.355.793 COng 5.468.355.793
Chi (let nguyen gia tai san c6 dinh hthl hinh githm sau: s6 tien
- Tai san gi5m do thanh Ijr, nhuang ban 311.161.905 - Tai san giarn do dieu chinh khac 506.843.371
CO'ng 818.005.276
Ban thuyet minh nay la mOt bq phan hop thanh va phai ducrc cipc cung v&i bao cao tai chinh 21
CONG TY TNHH MTV XAY LAP VA VAT LIEU XAY DUNG SONG THAP Dia chi: so 3, dvang Ton Dire Thang, phuang 1, thanh ph6 Cao Lanh, tinh DOng Thap
THUYET MINH BAO CAO TAI CHiNH RIENG Cho nam tai chinh ket thuc ngay 31 thang 12 nam 2013
Dan vi trinh bay: VND
Chi tiet khau hao tai san c6 dinh hCru hinh tang nhir sau:
- Kheu hao trong nam COng
Chi tiet kh6u hao tai san c6 Binh liCru hinh giata 17111Y sau:
so tien 8.831.725.097 8.831.725.097
s6 tin
•
- Thanh IY, nhuvng ban - Chuyen sang cong cu dung Cy
Csf)ilg
7. Tinh hinh tang giam tai san c6 dinh vo hinh
311.161.905 144.265.879 455.427.784
Loai tai san SO dau nam Tang Giarn S6 cu6i nam Nguyen gia 5.011.604.330 5.011.604.330 - Quyen sir dung dat 2.422.616.725 2.422.616.725 - Phan mem ke toan 76.000.000 76.000.00 - Chi tharn do, khai thac cat 2.512.987.605 2.512.987.60
Hao mon lay ke 1.642.241.598 187.369.608 1.829.611.21 - Quyen sir dung dat
- Phan mem ke toan 75.908.800 91.200 76.000.00
- Chi tharn do, khai thac cat 1.566.332.798 187.278.408 1.753.611.206
Gia tri con lai 3.369.362.732 3.181.993.124 - Quyen sir dung dat 2.422.616.725 2.422.616.725
- Phan mem ke toan 91.200 - Chi tham d6, khai thac cat 946.654.807 759 376.399
Chi tiet khAu hao tai san c6 dinh vo hinh tang nhu saw
- Kheu hao trong nam COng
s6 tien 187.369.608 187.369.608
8. Chi phi )(ay dung ca ban da dang s6 cuoi nam sO dau nam
- Chi phi mua sam TSCD 203.636.364 203.636.364 COng 203.636.364 203.636.364
9. Cac khoan Tau tu' tai chinh dai han S6 cu 6i nam SO Tau nam
DAu tu' vac) cong ty con 11.897.500.000 (n) 11.897.500.000 Dau tu' vac) cong ty lien ket, lien doanh 12.000.000.000 (o) 12.000.000.000 Dhu tu' dai han khac 11.885.945.000 (p) 11.963.200.000 Dor phong gi6rn gia dau to tai chinh dai han (8.899.919.910) (q) (828.835.766) COng 26.883.525.090 35.031.864.234
Ban thuyet mint) nay /a :Pat ba phan hop thatth va ph& du'c dpc cang vol bao cao tai chinh 22
CONG TY TNHH MTV XAY LAP VA VAT LIEU XAY DVNG BONG THAP Dia chi: s6 3, arc:mg TOn Dt.Irc Thang, phireyng 1, thanh phO Cao Lanh, tinh DOng Thap
THUYET MINH BAO CAO TAI CHINH RIENG Cho nam tai chinh ket thuc ngay 31 thang 12 nam 2013 Dan vj trinh bay: VND
(n) Chi tiet s6 du' khoan ci6u vao cOng ty con nhu' sau:
CO phieu S6 cuoi nam SO dAu nam
SO luvng Gia trj SO Iuvng Gia trj Cty CP Van tai BMC DOng Thap Cty CP TVTK XD BMC DT
918.050 271.700
9.180.500.000 2.717.000.000
918.050 271.700
9.180.500.000 2.717.000.000
Cong 11.897.500.000 11.897.500.000
(o) Chi tiet s6 dtr khoan clAti vao cOng ty lien doanh, lien Vet nhu, sau:
CO phieu Cty CP Viet Hong Cty TNHH Bong der DOng Thap Con q
S6 cuoi nam
SO luvng Gia tri
1.000.000
10.000.000.000
200.000
2.000.000.000 12.000.000.000
SO diu nam
SO luvng
Gia trj
1.000.000
10.000.000.000
200.000
2.000.000.000 12.000.000.000
(p) Chi tiet s6 thy khoan dai han khac sau: SO cuoi nam SO daa u Warn
S6 luvng Gia tri SO luvng Gia tri Cty CP VT duVng song DT 80.000 800.000.000 80.000 800.000.000: Cty CP Docimexco 135.000 2.085.945.000 140.000 2.163.200.000. — Cty CP Domenal 900.000 9.000.000.000 900.000 9.000.000.00b . COng 11.885.945.000 11.963.200.000 .c..!
(q) Chi tiet s6 plging giam gia tai chinh dai hpn nhu' sau:
"Oa So CP Gia tri clhu tu' sO lap du, phemg
Cty CP Viet Hong 1.000.000 10.000.000.000 4.766.459.126 –
Cty TNHH Bong (la DOng Thap 200.000 2.000.000.000 1.222.898.841
Cty CP Docimexco 135.000 2.085.945.000 1.545.945.000
Cty CP Domenal 900.000 9.000.000 000 1.364.616.943
COng 25.802.945.000 8.899.919.910
10. Tai san dai han khac
Chi phi tra truac dai han COng
(r) Chi tiet s6 du' chi phi tra truac dai hpn ntur sau:
- Chi phi thue mat bang - Gia trj cOng cu dung cu cher phan b6
COng
11. Vay va ngan han
- BIDV DOng Thap COng
s6 cuoi nam 290.463.206 (r) 290.463.206
So cuoi nam 222.400.000 68.063.206
290.463.206
SO cuoi nam 10.000.000.000 10.000.000.000
SO dau nam 504.800.000 504.800.000
SO deu nam 504.800.000
504.800.000
SO diu nam 14.600.000.000 14.600.000.000
Ban (buy& minh nay hi mOt b0 plOn hop thanh va phai duQc dcc cting vOl bao cao tai chinh 23
GONG TY TNHH MTV XAY LAP VA VAT LIEU XAY DVNG DONG THAP Dia chi: so 3, clu'Ong TOn Dik Theng, phuteng 1, thanh phO Cao Lanh, tinh DOng Thap
THUYET MINH BAO CAO TAI CHINH RIENG Cho nam tai chinh ket thuc ngay 31 thang 12 nam 2013 Dan vi trinh bay: VND
12. Phai tra ngipoi ban S6 cuoi nam So da'u nam
- Van phong C6ng ty 2.502.700.450 6.205.894.668 - Xi nghiep xay du'ng 3.406.148.609 1.974.918.555 - Xi nghiep ca khi sCra chCra 133.600.645 2.698.800 - Xi nghiep clau va kinh doanh nha dat 285.004.586 725.655.053 - Nha may be tOng 1.093.318.864 639.092.766
kiern clinh chat luong XD BMC — DT 6.000.000 36.856.000
- Cira hang Tran QuOc Toan 789.327.105 307.118.906
- Cira hang Cao Lanh 1.281.230.996 584.745.895 - Cira hang Sa Dec 374.502.359 306.575.245 - CCra hang Xeo Vat 405.001.216 736.372.516
COng 10.276.834.830 11.519.928.404
13. Ngipoi mua tra ti6n triyeyc So cuoi Warn
- Van phong C6ng ty 13.933.892 712 - Xi nghiep xay dung 837.352.155 - Xi nghiep ca khi 29.000.000 - Xi nghiep dau va kinh doanh nha dat 6.336.244.000 - Nha may be tOng 234.784.932
kiem dinh chat luvng XD BMC — DT 71.904.500 - Cira hang Tran QuOc To5n 6.450.001 - Cira hang Cao Lanh 151.382.174
- Cira hang Sa Dec 139.140.938 - Cira hang Xeo Vat 86.802.701
COng 21.826.954.113
So clAu Warn 2.221.593.296 -ti
10.802.090.299 -- 5.000 000 ,!P'
oN 3.086.000.000
467.024.609 1 84.913.000 A.O.'
_s -7,, : ;
264.760.001
118.579.019 102.537.911 44,1
17.152.498.135
14. Thue va cac khoan phai nop cho Nha nu*c So cuoi Warn SO au Warn
- Thue GTGT ph5i n6p 267.537.935 1.314.206.925 - Thue thu nhap doanh nghiep 81.010.791 1.249.023.355 - Thue thu nhap ca nhan 111.640.062 428.875.786 - Thue tai nguyen 832.467.801 908.517.797 - Cac loai thue khac 117.010.515 63.543.404
- Phi, le phi va cac ko5n ph5i flop khac 1.976.888.269 2.180.100.241
COng 3.386.555.373 6.144.267.508
15. Chi phi phai tra S6 cuoi nam So d'au nam
- Trich tru'Oc chi phi xay lap, thiet ke 290.296.000 1.748.947.806 - Trich trutc CP du' an KCN Tran quOc Toan 5.601.873.406 5.738.346.582
COng 5.892.169.406 7.487.294.388
Ban thuye't minh nay 15 mOt b0 ph5n kip thanh va phai duvc dcc ceing vdvi bac cao tai chinh 24
CONG TY TNHH MTV XAY LAP VA VAT LIEU XAY DI./NG DONG THAP Dia chi: so 3, du'O'ng T6n Dim Thang, phu,6ng 1, thanh ph6 Cao Lanh, tinh Bong Thap
THUYET MINH BAO CAO TAI CHINH RIENG Cho nam tai chinh ket thuc ngay 31 thang 12 nam 2013
Dan vi trinh bay: VND
16. Cac khoan phai tra, phai n6p ngin han So cuoi Warn S6 du nam
Kinh phi cong loan 279.218.321 333.367.463 BHXH, BHYT, BHTN 244.610 244.623 Phai tra khac 809.852.606 5.474.001.151 C6ng 1.089.315.537 5.807.613.237
s6 cu6i nam So diu nam - Dy' phong bac hanh cong trinh xay lap 2.508.954.228 2.888.087.928
COng 2.508.954.228 2.888.087.928
Phil tra dai han khac S6 cuoi nam S6 dAu nam
- Nhan ky qu9, ky cirgc dai hpn 892.072.897 (s) 771.683.210 COng 892.072.897 771.683.210
ti (s) Chi tiet s6 du' nh'an ky quk, ky cuqc dai ban nhu' sau: 0.
So cuoi nam SO cfAu nam - Nhan ky qu9 bao dam thcrc hien cong trinh 892.072.897 771.683.210
COng 892.072.897 771.683.210 oP 'El
Doanh thu chu'a thtyc hiOn
Khodn mix SO ddu nam Tang Gidm s6 cub(' nail, Von dau tu' cua chi) so' him 101.017.495.411 13.933.937.729 114.951.433.140 Qu9 dau tu' phat then 202.613.523.839 8.157.261.914 15.684.210.068 195.086.575.685 Qu9 dvr phong tai chinh 33.177.216.182 1.826.064.824 35.003.281.006 LN sau thue chu'a phan phOi 18.260.648.241 18.260.648.241 COng 336.808.235.432 42.177.912.708 33.944.858.309 345.041.289.831
b. Bang d6i chi& Wen Ong Gem von dill sa hau nam nay
Khodn myc So ddu nam Tang Warn So cuoi nail? Von Cfau cila chit s& him 114.951.433.140 192.298.093.476 307.249.526.616 Qu9 du tu' phat then 195.086.575.685 42.307.356.363 192.303.126.261 45.090.805.787 Qu9 city phong tai chinh 35.003.281.006 123.206.065 35.126.487.071 LN sau thug chu'a phan phOi 20.573.910.148 20.573.910.148 cog 345.041.289.831 255.302.566.052 248.003.523.480 352.340.332.403
Ban thuy4t mink nay 15 mct 105 phOn hap thanh ya phai durfc (Ix clung vbi bao cao tai chinh 25
- - -
17. Du' phOng phai tra ngan han
18.
19.
- Thu truck tien cho thue dat khu CN C6ng
20. V6n chu so' him
a. Bang doi chi& bien Ong cua von chi) sey hCru nam trutec
So cu6i nam 3.212.729.185
3.212.729.185
S6 du naniT 3.212.729.185
3.212.729.185/,
Nam tru,dec
48.643.483.793 168.056.12 678 15.657.810 16.129.522. 248.486.94
CONG TY TNHH MTV )(AY LAP VA VAT LIEU XAY DUNG HONG THAP Dia chi: so 3, duteng TOn Dik ThAng, phu'o'ng 1, thanh ph6 Cao Lanh, tinh DOng Thap
THUYET MINH BAO CAO TAI CHINH RIENG Cho nam tai chinh ket thuc ngay 31 thang 12 nam 2013
Don vi trinh bay: VND
Chi tiet von dAu tu, cua chi] sde hay tang nhu' sau: s6 tier?
192 298.093.476
192.298.093.476
- B6 sung vOn dhu ct.la chu sa hi:al tit' guy' dhu phat trien COng
Chi tiet quy diu phat trien giam nhu' sau: s6 tin
- BO sung vOn d6u ct.la chi.) sa hau till, guy dAu phat trien 192.298.093.476 - Dieu chinh khac 5.032.785
COng 192.303.126.261
VI. THONG TIN BO SUNG CHO CAC KHOAN MUC TRINH BAY TRONG BAO CAO KET QUA
HOAT DONG KINH DOANH.
1. Tong doanh thu ban hang va cung cap dich vu Nam nay
- Doanh thu ban hang hoa 41.512.977.336 - Doanh thu ban thanh phAm 221 471.851.760 - Doanh thu cung cap dich vu 2.985.738.731 - Doanh thu ban b5t d6ng san 23.585.200.070
Ciing 289.555.767.897
2. Cac khoan giam trip doanh thu
3.
5.
- Gam gia hang ban - Hang ban bi tra lai
COng
Nam nay Nam t 'o'c
198.121.395
78.046.530 6.846.345.215
276.167.925 6.846.345.215
Gia von hang ban
Nam nay Nam tru'dec
- Gia vOn hang hoa 30.846.137.861 44.275.676.093 - Gia vOn thanh ph5m 172.503.803.190 141 271.273.848 - Gia vOn b5t d6ng sari 17.511.087.917 5.392.647.314
COng 220.861.028.9613 190.939.597.255
4. Doanh thu hoat dOng tai chinh
Nam nay Nam trio:5'c
- Lai tier' gCri ngan hang, lai cho vay 13.472.969.238 20.591.927.185
- CO tirc, Igri nhuan duvc chia 160.000.000 1.082.598.591 - Chiet khAu thanh toan, lai ban hang tra cham 145.140.000
COng 13.778.109.238 21.674.525.776
Chi phi tai chinh
Nam nay Nam tru'o'c
- Chi phi lai vay 179.438.263 103.278.967 - LO do thanh IY cac khoan d5u tai chinh 17.255.000 - Dcr phong giam gia cac khoan dAu 8.071.084.144 513.695.766 - Chi phi tai chinh khac 230.134
COng 8.268.007.541 616.974.733
Ben thuyet minh nay la tnOt b0 pilan hop than!, va phai dopy dcc cOng v&i bac cao tat chin!) 26
CONG TY TNHH MTV )(AY LAP VA VAT LIEU )(AY DUNG BONG THAP Dia chi: so 3, cludng Ton Biro Thang, phuVng 1, thanh phO Cao Lanh, tinh DOng Thap
THUYET MINH BAO CAO TAI CHINH RIENG Cho nam tai chinh ket thOc ngay 31 thang 12 n5m 2013
Don vj trinh bay: VND
6. Chi phi ban hang Nam nay
Nam truidvc Chi phi nhan vien 4.110.065.558 3.829.838.883 Chi phi vat lieu, bao bi 3.291.391.709 3.754.593 168 Chi phi dung co, do dung 16.170.500 Chi phi kh5u hao TSCD 3.844.927.659 3.103.171.487 Chi phi dich V1,1 mua ngoai 5.327.463.369 5.008.011.046 Chi phi bang tien khac 620.756.814 522.047.532 Cong 17.194.605.109 16.233.832.616
7. Chi phi quan ly doanh nghiep Nam nay Nam truidec
- Chi phi nhan vien qu5n IY 21.826.631.340 23.690.163.567 - Chi phi vat lieu quan ly 305.921.202 311.770.082 - Chi phi dO dUng van phong 226.767.091 426.363.227 - Chi phi khau hao TSCD 1.068.206.344 1.119.284.522 - Thue, phi va le phi 871.429.486 767.806.635 - Chi phi clky ph6ng (458.005.850) 3.369.784.382 - Chi phi dich vu mua ngoai 1.742.362.758 1.830.553.925 - Chi phi bAng tier) khac 6.981.144.861 6.441.141.533
Cong 32.564.457.232 37.956.867.873
8. Thu nhap khac N5m nay Nam tru'o'c
- Thu nhuvng ban, thanh ly TSCD 89.000.000 223.636.364 - Thu hOi vat ty, pho tong 477.162.432 780.644.555 - Xu ly ket qua kiem ke thira 2.740.617.925 3.836.629 514 - Hoan nh5p chi phi trich thCra cac narn tru*c 136.473.176 1.089.468.352 - Cac khoan thu khac 305.005.309 1.337.416.335
COI-1g 3.748.258.842 7.267.795.120
9. Chi phi kh5c Nam nay Nam tardvc
- Chi phi thanh ly, nhuvng ban TSCD 3.946.907 - Chi nOp phat thue, truy nOp thue, nOp phat khac 209.714.760 45.617.716 - Xt:r ly ket qua kiem ke thieu 253.821.324 323.148.780 - Chi phi khac 4.548.000 461.061.272
Cong 468.084.084 833.774.675
10. Chi phi thue thu nhap doanh nghiep hien hanh Nam nay
Nam triyavc
- Chi phi thue TNDN tinh tren TNDN chiu thue n5m hien hanh. TOng chi phi thue TNDN hien hanh
6.875.874.970 6.875.874.970
5.741.222.455 5.741.222.455
Ban thuy6t minh nay /à rnejt by pW hop thank va phai clupc dcc cang v&i bao cao tai chinh 27
CONG TY TNHH MTV XAY LAP VA VAT LIEU XAY DUNG BONG THAP Dia chi: s6 3, du'o'ng TOn Bac ThAng, phuteng 1, thanh ph6 Cao Lanh, tinh Bong Thap
THUYET MINH BAO CAO TAI CHINH RIENG Cho nam tai chinh ket thuc ngay 31 thong 12 nam 2013 Don vi trinh bay: VND
11. Chi phi san xuAt, kinh doanh theo ye't, to Nam nay Nam tru'dec
Chi phi nguyen lieu, vat lieu 86.893.076.236 86.069.312.057 Chi phi nhan c6ng 53.430.607.504 45.066.097.814 Chi phi khau hao tai san c6 dinh 9.019.094.705 9.545.712.356
Chi phi dich vu mua ngoai 26.355.141.318 35.680.797.032
Chi khac bang tien 46.291.857.868 45.200.515.034
C6ng 221.989.777.631 221.562.434.293
12. Thue thu nhap doanh nghiep va phan ph6i 191 nhuan
SO du, Iii nhu5n chu'a phan ddu nam
Lai nhuan trwor tl. tie nam nay 27.449.785.118
Dieu chinh tang hyi nhu5n tinh thud TNDN 213.714.760
- Cac khoan phat vi pham the d6 quan IY Nha nu'ac 213.714.760
Dieu chinh giam lai nhu5n tinh thud TNDN 160.000.000 - Thu nhap lai c6 tac 160.000.000
Lai nhu5n chiu thud nam nay - Thue thu nhap doanh nghiep phai n6p - Thue thu nhap doanh nghiep hoan lai
27.503.499.878 6.875.874.970
Tong kyi nhu5n sau thud 20.573.910. 0 - Trich lap quct ciAu tu' phat trier) 6.172.173.0 _ . - Trich lap qu9 khen thu&ng Ban dieu hanh 412.049.673 - Trich lap qu9 khen thuremg va phOc Igi 9.779.083.47: r 4;., ., . - Chi n6p Ngan sach nha nu'ac LN sau thud con lai 4.464.269.8.1.,.% - - Ket chuyen s6 n6p thira LN con lai cho Ngan sach nha nu'ac tio-0
sang khoan phai thu Nha nu'ac (253.665. -'
SO du' lai nhu5n chu'a phan phOi cueii nam
VII. THONG TIN BO SUNG CHO CAC KHOAN MUC TRINH BAY TRONG BAO CAO LU'U CHUYEN TIEN TE Kh6ng c6 cac giao dich khong bang tien anh hveyng den bao cao chuy'en tien to va cac khoan tien do doanh nghiep nam nhu'ng khong clu,gc sir dung.
VIII. NHO'NG THONG TIN KHAC
1. NM-mg khoan ng ti6rn tang, khoan cam Wet va nhumg thong tin tai chinh khac: khong
2. Nhirng su, kien phat sinh sau ngay ke't thuc ky ke town nam:
Ban thuyel mini) nay la m(It by pha'n hgp than') va phai du'c cloc cOng vdi bao cao tai chin!) 28
I
CONG TY TNHH MTV XAY LAP VA VAT LIEU XAY DUNG SONG THAP Dia chi: so 3, duteng Tan Dirc Thing, phveyng 1, thanh ph6 Cao Lanh , tinh D6ng Thap
THUYET MINH BAO CAO TAI CHINH RIENG Cho nam tai chinh ket th0c ngay 31 thing 12 nam 2013
Dan vi trinh bay: VND
3. Thong tin ye cac ben lien quan:
a) Cac giao dich vii cac ben lien quan khac trong nam
Nei dung giao dich Cac ben lien quan Ban cat, cho thue nha,
sCra china Cty CP Van tai BMC Hong Thap
Quan he
COng ty con
s6 tin
610.999.679
ThuO van chuyen, gia
cOng khai thac cat,
mua da Cty CP Van tai BMC Dong Thap COng ty con 25.651.838.381
b) s6 cac khoan phai thu, phai tra voi cac ben lien quan khac tai riga)/ 31/12/2013
Tinh chJt s6 dcf
Phai thu
Phai thu
Cac ben lien quan Quan he
Cty CP Van tai BMC Bong Thai) COng ty con
Cty CP TVTK Xay diyng BMC DOng Thap COng ty con
s6 fin 129.359.697
1.962.975.000
Phai tra Cty CP Van tai BMC DOng Thap C6ng ty con 2.629.640.16
4. Thong tin so sanh SO lieu so sanh la so lieu tren Bao cao tai chinh rieng nam tru'ac d5 du'Q'c kiem toan.
5. Thong tin ye hoat dOng lien tyc Cho On ngay rap ban bao cao nay, Ban Giam d6c C6ng ty cho rang khong co Nthri de thuomg (-lac có the anh Wong den kha nang hoat Ong lien tuc dia Cong ty va C6ng ty co„ n5ng hoan tra cac khoan ng den han tra.
o.
6. Thay dOi chinh sach ke toan Trong nam khong co bqt ky thay dOi ye chinh sach ke toan so vii nam truqc lam anh hu,6'n den ket qua hoat d6ng kinh doanh cua COng ty.
7. ThOng tin la() phan ThOng tin b6 phan cluvc trinh bay theo linh vvc kinh doanh va khu vu'c dja IY. Bao cao bq phan chinh yeu la theo linh vy'c kinh doanh ct.)a Cong ty nhu sau:
co
Ban thuyet mirth nay /5 met b0 phan hop thanh va phai (Iwo cloc cung vbi bao cao tai chin!) 29
viac th6 .1N
CONG TY TNHH MTV XAY LAP VA VAT LIEU XAY DUNG BONG THAP Dia chi: so 3, &rang Ton Disc Thong, phu'O'ng 1, thanh ph6 Cao Lanh, tinh DOng Thap
THUYET MINH BAO CAO TAI CHINH RIENG Cho nam tai chinh ket thCic ngay 31 thang 12 nam 2013 Dan vj trinh bay: VND
Thong tin ye ket qua kinh doanh cua b6 phan COng ty theo linh vcrc kinh doanh nhu' sau:
Nam nay Hoat olC3ng khai
thac cat Hoat de? ng KD
BDS Hoat cking
KD khac Cong
Doanh thu thuan 94.103.576.262 23.585.200.070 171.590.823.640 289.279.599.972
Chi phi truc tier) 64.925.655.992 17.539.245.744 138.396.127.232 220.861.028.968
KSt qua kinh doanh 29.177.920.270 6.045.954.326 33.194.696.408 68.418.571.004
Chi phi khOng phan bO 49.759.062.341
Doanh thu HD tai chinh 13.778.109.238
Chi phi tai chinh 8.268.007.541
Thu nhap khac 3.748.258.842
Chi phi khac 468.084.084
Lqi nhuan triro,c thu6 27.449.785.118
Chi phi thus TNDN 6.875.874.970
Loi nhua'n sau thus 20.573.910.148
8. Tai san dam bao
COng ty da the chap tai san de dam bao cho cac khoan vay cua ngan hang. Thong tin ye chap tai san cho don vi khac nhu' sau:
Tai san the chip
Gia tri so sach NiO dung the chip So cuOi nam Tien giri co ky han
27.000.000.000 Th6 chOp vay von ngan hang
9. Rui ro thi trip&ng
Rui ro thi truting la rui ro ma gia tri hgp Iy hoac cac lung tien trong turing lai cua cong cu tai chinh se bien dOng theo nhang thay doi cua gia thj truteng. Rui ro thi tru'Ong bao gOrn 3 loai: rui ro ngoai te, rui ro lai suat va rui ro ye gia khac.
R6i ro ty gia h6i doai
ROI ro ty' gia hOi doai la rui ro ma gia tri hop 1/ hoac cac lung tien trong tuang lai cua cong Cl,1tai
chinh se bier' d6ng theo nhCrng thay d6i cua tc, gia h6i doai.
ROi ro lai suat
Rui ro lai suat la rUi ro ma gia tri hap ljt hoac cac luOng tien trong tu'ong lai cong tai chinh se ben clOng theo nhang thay doi cua lai suat thj trireyng.
Rui ro lai suat cua C6ng ty chu yeu lien quan den cac khoan tien ngan han va cac khoan vay.
Cong ty quan ly rui ro lai suat bAng cach phan tich tinh hinh thi trithng de cá duvc cac lai suat co Igi nhat va van nam trong gi61 han quan ly rUi ro cua minh.
Rui ro ye gia khac
Rui ro ye gia khac la rui ro ma gia tri hgp ljt hoac caclu6ng tien trong twang lai cua cong cu tai chinh se !Dien d6ng theo n[1E:mg thay dOi cCia gia thj tru,Ong ngoai thay doi cua lai suat va ty gia hOi doai.
Ban thuyet mini) nay la m'at ha phan hop (With va Oat cluvec cfgc cOng vOi bao cao tai chinh 30
ceu hoat den9 cup Cong ty nh.arn giam thieu anh hu'a
CHUNG THIJC BAN SAO DUNG VOI BAN CHINK
---- 6hitug-tht.faa30Quy'brpr.Rt (1713 S ,--Ngay.A.thang.2.nam 2010...
Cong ty guar) lj/ rui ro thanh khoan th6ng qua viec duy tri met lu'ang tien va cac khoan twang du'ong tien phi, hap va cac khoan vay a mu'c ma Ban Tong Giam dOc cho la du de clap &rig nhu
Cmg bien deng ye luOng tien. .voolow
CON° TY TRACH NHIN HOU HAN •Z MOT THANK Ink
XAY LAP VA VAT LIEU XAY DUNG
0 DUI 1G THAP
UBNCtiduifirgitiimitTimilog Ke toap trirang
HCru Phu's:ST Tong Giam dec Deng Thap, ngay 20 thang 06 nam 2014
Nguyen Ngubi la
CONG TY TNHH MTV XAY LAP VA VAT LIEU XAY DUNG BONG THAP Dia chi: s6 3, throng T6n Dirc Thang, pht.rOng 1, thanh phO Cao Lanh, tinh Deng Thar)
THUYET MINH BAO CAO TAI CHINH RIENG Cho nam tai chinh ket thOc ngay 31 thang 12 nam 2013 Dan vi trinh bay: VND
10. Rui ro tin dung Rui ro tin dung la rui ro ma met ben tham gia trong hop deng khong co kha nang thgrc hien duvc nghia vu cua minh d5n den ton th6t ye tai chinh cho C6ng ty.
Cong ty co cac rui ro tin dung cac hoat Ong kinh doanh (06 yeu doi yeei cac khoan phai thu khach hang) va hopt Ong tai chinh Oen gai ngan hang, cho vay va cac cong cu tai chinh khac).
Phai thu khach hang Cong ty quan lj/ rui ro tin dung khach hang thong qua cac chinh sach, thu tyc va quy trinh kiem soat cCia C6ng ty lien quan den viec quan Iy rui ro tin dyng khach hang. Cac khoan phai thu thuteng xuyen duvc theo d6i na va d6n dc thanh :oan. Tren ca sa nay va khoan phai thu cua
Cong ty lien quan den nhieu khach hang khac nhau nen rui ro tin dung khong tap trung vao met khach hang nhet djnh.
Tien gui ngan hang Phan Ian tien gui ngan hang cua Cong ty &vac gai tai cac ng5n hang Ian, co uy tin & Viet Nam. Cong ty nh5n they mirc de tap trung rui ro tin dung di vai tien ngan hang la thep.
Cac khoan cho vay Cong ty kh6ng c6 khoan cho vay nao.
11. Rui ro thanh khoan Rui ro thanh khoan la rui ro COng ty gap kh6 khan khi thcrc hien nghia vu tai chinh do thieu t n Rui ro thanh khoan cua Cong ty ch6 yeu phat sinh viec cac tai san tai chinh va na phai tra chinh co cac thai diem deo han loch nhau.
Ban thuyet minh nay la mgt t) phan hop than,' va ph& duov (roc cling v&i bac cao tai chinh 31
