bao cao dine kitmbusiness.gov.vn/portals/0/cong-bo-theo-qd36cp/ubnd-cap... · 2018-06-12 · l)...
TRANSCRIPT
Member of MSI Global Affiance
C6NG TV TNHH MTV LAM NGHIB. 13 BINH THUAN BAo cAo TAI CHiNH BA Dine Kitm TOAN Cho nam tal chinh kat thuc ngay 31/12/2017
Dan vi kiem toan :
CONG TV TNHH DICH VI) TO' VAN TAI CHENH KE TOAN VA KIEM TOAN PHIA NAM (AASCS) THANH VIEN CiDA TO CHIYC KIEM TOAN QUOC TE MSI GLOBAL ALLIANCE
29 V6 Thi Sau, Quan 1, TP. H6 Chi Mink Tel: (028) 3820 5944 - 3820 5947; Fax: (028) 3820 5942
10 - 10-=
11 9111EM HIM IIAN VU ii VAN
13 - .4Qn Kik. roAt.4 ..(10A .rotiN 'IA NM
GONG TY TNHH MTV LAM NGHleP BINH THUAN 30 Yersin, TP. Phan Thiet, tinh Binh Thuan Cho nam
Bac) cao tai chinh tài chinh ket thCic ngay 31 /12/2017
myc Lyc
NO dung
GAO CAO COA BAN TONG GIAM DOC
BAO CAO KIEM TOAN DOC LAP
BAO CAO TAI CHINH DA DU'Q'C KIEM TOAN
- Bang can dei ke than
- Sao cao ket qua hoat CiOng .kinh doanh
- Sao cao chuyen tier) tO
- Thuyet minh bac) cao tai chinh
Trang
02 - 04
05 - 05
06 - 09
1
l)
CONG TY TNHH MTV LAM NGHIBP BiNH THUN Bao coo tal chinh 30 Yersin, TP. Phan Thiet, tinh Binh Thuan Cho nam tai chinh ket thk nigay 31/12/2017
BAO CAO CCM BAN TONG GIAM poc
Ban T6ng Clem d6c COng ty TNHH MTV Lam nghiep Binh Thuan (sau clay goi tht la "COng ty") trinh bay Bao car) cüa minh va Bao cao tai chinh cüa COng ty cho nam tai chinh ket thac ngay 31/12/2017.
I. CONG TV
Hinh thCrc sev hCru von COng ty TNHH MTV Lam nghiep Binh Thuan &roc thanh lap theo Quyet dinh s6 3616/QB-UBND ngay 16/12/2015 dm UBND tinh Binh Thuthn ye viec hop nhat hal doanh nghiep: COng ty TNHH MOt thanh vien Lam nghiep Binh Thuthn va C6ng ty TNHH Mot thanh vien Lam nghiep Ham Tan. Gihy chOing nhthn dang k9 doanh nghiep s6 3401121487, clang k9 In du ngay 28/01/2016 do Sa: ke hopch va dau tv tinh Binh Thuthn cp.
Von died le ca Ceing ty theo Gihy chotig nhan Clang k9 kinh doanh: 96.700.608.572 VND Van gap thvc th die Gang ty ti ngthy 31/12/2017: 97.795.230.976 VND Try ser chinh °Oa Gong ty tai 30 Yersin, TP. Phan Thiet, tinh Binh Thuan.
Linh \item kinh doanh San xuht, kinh doanh thvang mei va dich vy k9 thutht linh vvc Lam - Nang - C6ng nghiep.
Ngenh nghe kinh doanh Nhen vá chain sac cay giong clang nghiep; Hopt Ong dich VI,1 lam nghiep; San xuat do g6 xay dvng; San xuat bao bi bang 96; Ban bu6n n6ng, lam san nguyen lieu (My 96, tre, mi,a) va dOng vet sang; Dich vy Ityu trO ngan ngay (nha right, du lich sinh thai); Trang cay cao su; Trang cay ly cU CO chat bOt; TrOng Gay an qua; Treng cay Ihy qua chin du; Tr6ng trot, chan nual hEin ha'); Hopt Ong dich vy trong trot; Trong ring va charn sac ruing; Khai thac g6; Khai thac lam san tip g6; xa, bac) go va bao quail g6; San xuht g6 clan, g6 Wig, van Op va van mang khac; San xuat san phem khac tir g6; san xuet san phhm tcr tre, nira, ram, ra va vet lieu tht ben; San xuht bat gihy, gihy va bia; Ban bu6n vat lieu, thiet bj Ihp dal khac trong xay dying.
4. Chu irk doanh nghiep
Ten Dia chi
T9 le Ii ich
T9 le quyen bi6u quyht
so 6u6i nam
s6 dau nam
s6 6u6i 56 du nam nam
COng ty con COng ty CP Cho Won XNK GO Tan
Thang Xa Tan Theng, huyen Hem Tan, tinh Binh Thuan
58,0% 58,0% 58,0% 58,0%
Gong ty lien ket Khong c6
Ca se' clang kiem scat KhOng 66
Cac dun vi trvc thuOc kh6ng c6 ftp each phap nhan hach toan phy thuac: Ten Dia chi - XI nghiep Cti4 Wen g6 Phan Thiet - XI nghiep Cho Clan ge Dem Long - Xi nghiOp Lam nghiOp Ham Tan - Xi nghiep Lam nghiOp Ham Thuan Nam
- Xi nghiOp Lam nghiep Bac Binh Thuan
- hang Kinh doanh & thiOtt - CUa hang Kinh doanh Ben LØ1 - Celia hang D6 go ViOt
Khu ph6 E, phuang Thanh Hai, TP. Phan Thiet, tinh Binh Thuan Khu ph6 6, phuang Dem Long, TP. Phan Thiet, tinh Binh Thuan Khu ph6 4, phuang Tan Thief?, tht xa Lagi, Gbh Binh Thuen Th6n Ba Bau, x5 Ham Thanh, huyen Ham Thuan Nam, tinh Binh Thuan
Khu ph6 Luang Nam, thi tren Luang San, huy5n Bac Binh, finh Binh Thuan
509 Trail Hung Deo, TP. Phan Thief, tinh Binh Thuan Khu ph6 2, phuang Xuan An, TP. Phan Thief, tinh Binh Thuan 396 Nguyen nil Thep, guar? 7, TP. HO Chi Minh
2
CONG TY TNHH MTV LAM NGHV BINH THL4N Bao cao tai chinh 30 Yersin, TP. Phan Thiel, tinh Binh Thuan Cho nam tai chinh ket thuc ngay 31/12/2017
IS QUA HO4kT BONG
Lot nhuan sau thue cho 1(2 Ice loan nam ket thlic ngay 31/12/2017 lai 15.929.144.235 VND (aing ky Ice toan nam 2016 Igi nhuan sau thue 18122.744.958.678 V.ND). Lç nhuan chin phan phai ti thrlyi diem 31/12/2017 la 14.539.098.793 VND (TO tried diem 31/12/2016 VI nhuan chin phan ph6i la 12.127.333.069 VND).
CAC SI/ KILN SAU NGAY KHOA SO KE TOAN L4P BAO CAO TAI CHiNH
Ban Tong Clam dec Deng ty khang dinh khOng CO so kien tong yap n o phat sinh sau ngay 31/12/2017 cho den thai diem lap bac) cao nay ma chin duo° xem xet dieu chinh 56 lieu hoc c6ng bó trong Sao ea° tai chinh.
BAN LANH DO
Ong LE NGQC CLYONG Chit tjch Cong ty Ong NGUYEN TIEN DUNG Tang Giam dac Ong THIEU BAY Ph6 Tang Gam clac Ong NGUYEN HOANG CAN Ph6 Tang Gam clac Ong IRAN GONG CHI Ph6 T6ng Glom clac Ong TRAN VAN TAN Klein soat vien Ba IRAN THI THANH TAM Ke toan twang
Nguti del Wan phap !pet Ong LE NGQC CLYONG Chu tjch Cong ty
KIEM TOAN VIEN
(TO' nhiem ngay 01/06/2017 )
,01 I /29 •
a NG lillIEM Htiu
1 VU TI.! iiINV Kt xtiM TOi
ilk NAM
Gong ty TNHH Dich vy Itt yen Tai chinh Ke than ye Klan toan Phia Nam (AASCS) docic bó nhiem thoc hien c6ng tac kiern loan cac Bac) cao tal chtnh cho COng by.
VI. CONG BO TRACH NHIM COA BAN TONG GIAM DOC DOI V& BAO CAO TM CH NH
Ban Tang Giam dec C6ng ty chju trach nhiem ye yiec lap Bao cao tai chinh phan anh trung thoc, hop ly tlnh hinh hopt Clang, ket qua hopt clang kinh doanh va tinh hinh lusu chuyen tien te caa Gang ty cho nam tai chfnh ket thk ngay 31/12/2017.,Trong qua trinh lap Sao cao tai chinh, Ban Giam clec COng ty cam ket da than th0 cac yeu cau sau:
Kay dying va duy tri kiem soat nal b8 ma Hai ding Quart trj va Ban Giem id& xac djnh la can fillet de dam bao cho viec lap va trinh bay bao cao tai chInh khOng can chira dying sal sat trong yeti do gian 18n hoac do nham ten;
Loa chon cac chinh sach ke loan thich hop va ap dyng cac chinh ach nay mat cach nhat quail; Ova ra cac danh gia ya do doan hop ly va than trong; Cac chuan myic ke toan dang ap dyng &roc COng by tuan tha, khOng ca nhOng áp dyng sal lech trong yeu don mot can phai cOng ba va giai thlch trong bao cao tai chinh nay. Lap cac bao cao tal chlnh doe tren ca sei hopt clang kinh doanh Ii8n tyc, trim tatting hop khOng the cho rang C6ng ty so tiep tyc hoat clang kinh doanh.
Ban Tang Giam dOc COng ty dam bao rang cac se ke toan &roc tutu gitr de phan anh tinh hinh tai chinh cita Cong by, vol min dO trung thoc, hop 19 t?i bth thaii diem nao va darn bac) rang Bao cao tai chinh tuan thu cac quy djnh hien hanh caa Nha nutc. Song they' CO trach nhiem trong Viec bao dam an toan tai san cüa COng ty va thoc hien cac bien phap thfch hop de ngan chan,Ohat hien cac hanh vi gian Ian va cac vi pham khac.
Ban Tang Giam dac COing ty cam ket rang Baru cao tai chinh cid phan anh trung thoc va hop 19 tinh hinh tai chinh cCia Cong by tpi thaii diem ngay 31/12/2017, ket qua hob clang kinh doanh va tinh hinh tim chuyen tien to cho nam 2017, ph0 hop vol chuan moc, che da ke toan doanh nghiep Viet Nam va tuan tha cac quy dinh hien hanh c6 lien quan.
3
Binh Thuain, ngay 16 thang 03 nam 2018 Chd tich Cong ty
‘ \ 2..]1/ 'C.,
(t TNHH t ca
:An
NGQC CU'O'NG Chu WI COng ty
CONG TV TNHH MTV LAM NGHIEP BINH THUAN 30 Yersin, TP. Phan Thiet, tinti Binh Thun
VII. PHE DUYET CAC GAO CAO TAI CHINN
ChOng tai, Ban Tong Giam Mc Gang ty TNHH MTV Lam nghiap Binh Thuan phe duyat Bao cao tai chInh cho nem it' chinh kat th0c ngay 31/12/2017.
Bao cao tai chinh Cho nam tai chinh ket thOc nay 31/12/2017
Binh Thu6n, ngay 16 thang 03 nem 2018 TM. Ban Tong Glam d6c
NGUYEN TIEN DUNG Tong Giam dec
4
s BAO CAO KIEM 10Át4 DOC L1AP e): AGA, IBCKTTC12018 -1AASCS
C6ANJTYTNHHDICI nitSNXNTXCHiNIKtiN°ANVA(i'MT(ANPHitNAM
SOUTHERN AUDITINGAN:AOlNTGFINANC1ALCDNSUGSERViC3COMPANYl.MITEl(AASCS I
0
VO TH1 MI WONG S6 GCNDKHN Kiern wan: 0858-2018-142-1
oecil Global Alliance 5
Speedo Legal V KO°
Kint_ISKIA: Ban Lanh do
I
CONS TV TNHH MTV LAM NGHe BINH THIJ4kN
ChOng tai da lam toan bao cao tal chlnh Om theo cea Gang ty TNHH MTV Lam nghiep Binh Thuan, duvc laP ngay 19/01/2018, 10 trang 06 den trang 40, bao gem Bang can del ke toan tai ngay 31112/2017, Bao cao kat qua boat Ong kinh doanh, Bao ea° km chuyen ten te cho Mm tat chinh kat thec cung ngay va Ban thuyet
minh bao cao tai chinh.
Ban Teng Giam d6c Gong ty el* trach nhiem ye viec lap va trinh bay ttung thyt va hqp ly bac cao tai chinh cOa Clang ty theo chuan met ke toan, che de Ice toan doanh nghiep Viet Nam va cac quy dinh phap 19 c6 lien Trach nhiern c0a Ban Gam d6c
quan den viec lap va trinh bay bao cao tM chinh va chiu trach nhiem ye kiern scat nei be ma Ban Tong Giam
deo xac Oh la can thiet de dam bac) cho viec lap va trinh bay bac cao tai chinh khong c6 sal set trong
yeu do
gian Ian hoc nham len.
Trach nhiem cea chOng tai te dua ra y kien ve boo cao tai chinh diya tran ket qua Gila cue° kiem toan. Chiang Trach nhiem tea Klein toan vien
tat dã tien hanh
kiern Wan theo cac chuen nye kiem wan Viet Narn.ICac elan nye nay yeu cat/ °hung tot
tuan the chuen mtyc vá cac quy dOh ye deo &it nghe nghlep, lap ke hoach va thiyc hien cuec kiern toan de dat duvc sty dem bao ho IY ve viec lieu bao cao tai chinh cOa Gang ty c6 can sat sot tong yeu hay khong.
COng viec Warn toan bao gem thqc
hien Geo the tyc nham thu thap cac bang chimg kiem Wan ye cac se lieu
va thuyet minh tier% bao cao tai chinh. Cac the tyc kiern toan duvc Iva chon chya ten xet doan °Oa kiem toan
vien, bao gem danh gia rut ro c6 sai s6t trqng
yeu trong bao cao tat chInh do gian Ian hoac nham
ten. Khi thyt
hien danh gia cac rut to nay, kiem loan vien a xem xet kiern scat nei be cOa Gang ty lien quan den viec lap va
trinh bay bao cao tai chinh trung thiyc, hqp ly nhem thiet ke cac the tyc
dm toan phiy tun vat tinh hinh tnnt
te, tuy nhien khOng nharn myc dich .diya ra y kien ye hieu qua cila kiem scat nal be cua Gong ty. COng viec
kiern loan cOng bao gem
danh gia Oh thich hqp cOa cac chinh sach ice toan cluvc ap dyng va tinh hqPIY cCia
cac uac tinh Ice toan Qua Ban Tong
Giam dew cOng nhu danh gla viec trinh bay thng the bao cao tai chinh.
ChOng tei tin tireng rang cac bang chtYng kiem wan ma chOng tei da thu
thep doqc la day du va thich hqp
lam cq se cho 9 kien kiem toan cea &lung tel.
Theo 9 kien cOa chOng t6i, bao can tai chinh Ida phan anh trung tut va hqp IY,
tren cac khia cenh tong yen
tinh hinh tai chinh cOa Gang ty TNHH MTV Lam nghiep Binh Thuan tai ngay 31/1212017, clang nhu
, ket qua I kien cila Kiem toan vien
kinh doanh vá cac lueng
kin chuyOn ten 0 cho nam ta'i chinh kat thec cung ngay, ph0 hqp vet chuen nye ke
an che de ke toan doanh nghiep Viet Nam va cac quy dInh PhaP ly c6 lien quan den viec lap ve trinh bay
bao cao tat chinh. 1 1
TP. HO COI Minh, ngaynt.P.. Mang 03 n5m 2018 laitila a
Cart ty TNHH Bich vy Tu, van Tai chinh Kiem toan Phia Nam (AASCS)
' tycirion—g.ti isc
kiimirOuit. ilpt Vt., to v
ii C111911 hi_
V
Klem toan vien
PHONG NGQC TOAN s6 GCNDKHN Kiem toan: 0335-2018-142-1
29 V 0 T hi Sau Street, District 1,1-40 Chl Minh City
Tel: (028) 3820 5944 - (028) 3820 5947 - Fax: (02615820 5942
[email protected] Website: www.anscs.com.in
Ernath
Ming ty TNHH MTV Lam nghiep Binh Thuhn 30 Yersin, TP. Phan Thiet, tinh Binh Thuan
BAG cat) tal chinh Cho nam tai chinh ket thCic ngay 31 /12/2017
BANG CAN DOI KE TOAN TI ngey 31 thang 12 narn 2017
Dan vi tinh: VND
Chi tiou MA s6
Thuyet minh
S6 cu6i nem S6 du nail)
A. TAI SAN NGAN HAN 100 167.434.517.717 148.231.545.547
I. Tien va cac khoan twang throng tien 110 V.1 2.757.147.934 5.301.662.113 Tien 111 V.1 2.757.147.934 5.301.662.113 Cac khoan Krung dvang tien 112 V.1
II. Dhu tu, fel chinh ngAn twn 120 V.3 ChUng khoan kinh doanh 121 V.3
phOng giam gia chuing khoan kinh doanh 122 V.3 Deu tui nem gill? den ngay ciao hpn 123 V.3
III. Cac khan ph& thu ngAn hen 130 40.513.118.268 Phai thu ngan hen cue khach hang 131 V.2 24.023.294.819 20.456.070.090: Tra trutc cho nguti ban ngan hen 132 2.996.851.384 6.563.762.427 iiimpbAlitivii Phai thu nOi b6 ngan ban 133 Phial thu theo flan d0 k6 hoach heyp ct6ng xay dyng 134 "IWO Kt TO
Phai thu ye cho vay ngan hpn 135 Phal thu ngan hpn khac 136 V.4. 16.721.465.610
KlyM TOAN - 111A NAM,
2.807.664.443--, (3.356.721.795) ID‘r phong phai thu ng6n hpn kh6 dot 137 (3.228.493.545)
Tai san thieu ch6 x(1, 19 139
IV. Hang ton kho 140 V.5. 123.488.773.789 115.923.107.378 Hang tOn kho 141 123.578.125.669 116.012.459.258 DçF phong giâm gia hang t6n kho 149 (89.351.880) (89.351.880)
V. Tal sari ngAn hen khac 150 675.477.726 536.000.891 Chi phi tra tube ng6n han 151 V.9 675.477.726 536.000.891 Thue GTGT &Tic khau trir 152 V.12 Thue vá cac khoen khac phai thu Nha nutc 153 V.12 Giao djch mua ban lai trai phieu Chinh phi) 154 Tai san ngan hen khac 155
B. TAI SAN DAI HAN 200 31.720.882.008 27.818.732.385
I. Cdc khodn phài thu dal hen 210 60.000.000 295.020.000 Ph& thu dal hpn cue khach hang 211 V.2 Tra trutc cho nguti ban dai han 212 Van kinh doanh clan vj tryt thuOc 213 Phai thu nOib0 dai hpn 214 Phai thu ye cho vay dai han 215 Phai thu dai han khac 216 V.4. 60.000.000 295.020.000 Dy phong phai thu dal hpn kh6 dOt 219
It. TM den c6 ciinh 220 18.806.825.111 20.187.144.563 Tai san c6 clinh hat] 'firth
- Nguyen gia - Gia trj hao mon 1u9 Ice
Tai san c6 djnh thue tai chinh
221 222 223 224
V.7 18.806.825.111 35.364,527,037
(16.557.701.926)
20.187.144.563 34.536.394.473
(14.349.249.910)
- Nguyen gia 225 - Gia trj hao mon 1u9 Ice 226
Tat san 06 djnh v6 hinh 227 V.8 - Nguyen gia 228 40.000.000 40.000.000
6
(40.000.000)
(40.000.000)
10.978.573.790
5.190.999.237
10.978.573.790
5.190.999.237
726.899.423
726.899.423
2.900.852.406
2.900.852.406
(2.173.952.983)
1.148.583.684 1.148.583.684
(2.173.952.983)
1.418.669.16 1418.669.162
Bac) cao tai chinh Cho nam tai chinh kat th6c ngay 31/12/2017
Cony ty TNHH MTV Lam nghiQp Binh Thuan 30 Yersin, TP. Phan Thiet, tinh Binh Thuen
BANG CAN DOI KE T041 Tal ngay 31 thang 12 (lam 2017
Ma Chi tiau se
- Gia tri hao man 1u9 ice 229
Bat dQng san dau tu, 230
- Nguyen gia 231
- Gia trj hao man 1u9 Ice 232
Tai san de, dang dal han 240
Chi phi SXKD do+ dang dai han 241
Chi phi xay dtmg co' ban do, dang 242
Su tut tal chInh dai Ilan 250
Su tty vase c6ng ty con 251
Su ti r vao c6ng ty lien doanh, lien ket 252
Su tt..r gap von vao dun vj khac 253
De' phang du hi, tai chlnh dai han 254
Su tty nOm gitr den ngay dao han 255
Tai san dal han khac 260
Chi phi tra trutc dai han 261
Tai san thue thu nhap hoan lai 262
Thiel IA vat lir, pho tang thay the dai han 263
Tai san dai han khac 268
TONG CQNG TAI SAN (270=100+200) 270 199.155.399.725 176.050.277.932
Thuyet mlnh
56 cad nem
Dan vi WM: VND
so du Mm
V.6. V.6. V.6.
V.3 V.3 V.3 V.3 V.3 V.3
V.9 V.25
7
Cong ty TNHH MTV Lam nghial) Binh Thuan Bac, cao tai chinh 30 Yersin, TP. Phan Thiet, tinh Binh ThuAn Cho nam tal chfnh ket th6c ngay 31/12/2017
BANG CAN DOI KE TOAN Tl ngay 31 thang 12 nam 2017
Dan vi tinh: VND Chi tido Ma
s*6 Thule& minh 86 cud,' nail) SO dau Wain
C. NQ' PHAI IRA 300 I. No, ngan flan 310 Phai tra ngi.r6i ban ng6n hpn 311 Nguti mua tra tien trutc ngen Ilan 312 Thue ya cac khoan phai Op Nha nutc 313 Phai tra ngLiti lao Ong 314 Chi phi phai tra ngen hpn 315 Ph& tra nei be ngan hpn 316 Phai tra theo lien dO ke hoach hop dOng xay dvng 317 Doanh thu chtra thvc hien ngan hpn 318 Phai tra ngan ban khac 319 Vay va ny thue tai chfnh nghn han 320 Dv phang phai tra ngan Ilan 321 Qu9 khen thirthig, ph6c lyi 322 Qu9 binh 6n gia 323 Giao dich mua ban Ipi trai phieu Chinh ph0 324 IL No, dai han 330 Phai tra ngt.iti ban dai hpn 331 Nguti mua tra tien trutc dai hpn 332 Chi phi phai tra dal han 333 Phai tra net ho ye van kinh doanh 334 Ph& tra nei be dai han 335 Doanh thu chuia thvc hien dai hpn 336 Phai tra clai flan khac 337 'Jay ya ny thud tthi chinh dthi han 338 Trai phieu chuyen d6i 339 CO phieu tru dal 340 Thue thu nhap hoen !pi phai tra 341 Dv phang phai tra dal hpn 342 Qu9 phat hien khoa hec, c6ng nghe 343
D. VON CHU s& HOU 400 I. Von chit so, him 410 VOn gap cda chi) ser hCru 411
-06 phieu phO theng c6 quyen Neu quyet 411a - Co phieu vu ciai 411b
ThAng dv yOn c6 phhn 412 Quyen chen chuyen dOi Val phieu 413 VOn khac oda chi) ser MIA 414 CO phieu qu9
415 Chenh tech danh gla Ipi tat san 416 Chenh lech ty gia hOi doai 417 0u9 dau tir phat then 418 Qu9 h6 try sep xep doanh nghiep 419 Qu9 khac ft)* \ton chi) sd hail 420
V.11
V.12
V.13
V.14 V.10. V.24
V.11
V.13
V.14 V.10.
V.23 V.25 V.24
V.15 V.15 V.15 V.15 V.15
V.15 V.15 V.15 V.15 V.15 V.15 V.15
76.134.063.316
72.856.070.705 2.495.997.162
44.325.833.321 4.505.584.632 4.547.863.800
994.122.385
3.249.050.597 11.596.670.786
1.140.948.022
3.277.992.611
3.277.992.611
123.021.336.409
124.187.675.695 97.795.230.976
30.500.000
11.822.845.926
60.049.875.918
57.901.335.146 307.301.240
35.592.551,671 8.222.719.032 5.002.552.080 2.096.719.502
- 2.027.891.822 2.372.835.770
2.278.764.029
2.148.540.772
2.148.540.772
116.000.402.014
116.997.166.700 97.795.230.976
30.500.000
7.044.102.655
PHAM MINH TAI
Bac cao tai chinh
Cho nam tal chinh ket thitc ngay 31/12/2017 Cong ty TNHH MTV Lam nghrdp Binh Thian 30 Yersin, TP. Phan Thiel, firth Blnh Thuen
BANG CAN OOIKETOAN Ti ngay 31 than 12 nam 2017
Chi tieu
Dan vi tinh: VND
Ma ThuyOt 66 cu6i nam So clAu nam s6 minh
Lei nhuGn sau thue chin phan phal 421
- LNST chin phan ph6i• lity Re den cue' ky Hutt 421a
- LNST chua phan ph& ky nay 421.b
Nguen von deb tu, XDCB 422 1
II. Nguon kinh phi vã qu9 khdc 430
Nguen kinh phi 431 V.16
Nguen kinh phi de hinh thanh TSCD 432
V.15
14.539.098.793 12.127.333.069
5.742.847.778 1.666.497.429
8.796.251,015 10.460.835.640
(1.166.339.286) (996.764.686)
(1.166.339.286) (996.764.686)
TRAN flit THANH TAM
TONG CONG NGUON VON (440=300+400) 440
Ngwtri Idp bleu K6 than trutng
199.155.399.725 176.050.277.932
Lep, ngay 19 thang 01 nem 2018 4 lOng Giam d6c
. _—
NGUYEN TIEN DUNG
1 I
2'6,624( -,(144,1124R2
)1C,11 V21
.21 C112211:
V22 KT, NyttlA
9
Ka than trutng
I
TRAN THI THANH TAM
Lap, ngay 19 Meng 01 main 2018
Ong Giam d6c e
9/Kt-ilit-rk4t- NGUYEN TIEN DUNG
Nguti lap bleu
PI-IAM MINH TAI
COng ty TNHH MTV Lam nghiap Binh Thuan 30 Yersin, TP. Phan Thief, tfnh Binh Thuan Bao cao tai chinh
Cho nam tai chinh ket thee ngay 31/12/2017
SAO CAO KET QUA HOAT DOG KINH DOANH Nam 2017
Chi fiat' se
MA Thuyet minh
VI.1
V1.2
V1.3
V1.4
VI.5
VI.8
V1.8
V1.6
VI 7
V1,10
Nam nay
Doanh thu ban hang va cung cAp dich vy
Cac khoan glair tftr doanh thu
Doanh thu thuan va ban hang va cung pap dich vy (10=01-02)
Gia von hang ban
Lcri nhuan gap ve ban hang va cung cap dfch vy (20=10-11)
Doanh thu hoot dgng tai chinh
Chi phi tai chinh
- Trong JO: chi phi WI vay
ON phi ban hang
Chi phi quan 9 doanh nghiep
Lcoi nhuan thuan tCv haat dQng kinh doanh {30=20+(21-22)-(25+26))
Thu nhap khac
ON phi khac
Loi nhuan khac (40=3142)
Tong Icy' nhuan k6 than thu6 (50=30+40)
Chi phi thue TNDN hien hanh
Chi phi thug TNDN hoar'
Lo1 nhuan k6 toan sau thu6 TNDN (60=5041-52)
01
02
10
11
20
21
22
23
25
26
30
31
32
40
50
51
52
60
64.404.143.266
64.404.143.266
40.897.580 344
23.506.562.922
12.560.950
1.191.727.798 1.191.727.798
3.309.040.198
12.376.049.839
6.642.306.037
14.603.908.709
1.179.082.034
13.424.826.675
20.067.132.712
4.137.988.477
15.929.144.235
Bryn vf tlnh: VND
Nam trutc
81.952.928.528
81.952.928.528
43.837.106.518
38.115.822.010
35.158.992
322.010.4e 322.010.8W-
2.353.022.4- A
12.446.584.1t
NAM, 23.029.363.10cW'
6.763.671.360
1.082.320.141
5.681.351.219
28.710.714.320
5.965.755.642
22.744.958.678
10
Cong ty TNHH MTV Lam ndhiep Binh ThuPn Bao cao tai chinh 30 Yersin, TP. Phan Thiet, tinh Binh Thuan Cho nam tai chinh ket thiic ngay 31/12/2017
BAO CAO LIM CHUYEN DEN (Theo phutng phap trtyc ti6p)
Nam 2017 Dan vt tinh: VND
Ma Thuyet s6 minh
CM the Nam nay Nam trixot
I. Ltvu chuyen tien ft), hog Ong kinh doanh Tien thu tit ban hang, cung cep dich vu va doanh thu khac Tien chi tra cho nguti cung cAp hang hoa ve d[ch vy
Tien chi tra cho quer' lao Ong
Tien lai vay d tra
ThuATNDNdanQp
Tien thu khac t0 hopt Ong kinh doanh
Tien chi khac the heat Ong kinh doanh
chuyen ti6n thuan tCv hopt Ong kinh doanh
01
02
3
04
05
06
07
20
II. Ltru chuyen tin tiv hopt dOng ilk! hi Tien chi de mua xay cluing TSCD vá cac tai san dai hpn khac Tien thu tir thanh 19, nhugeng ban TSCD va cac tai san dai hpn khac Tien chi cho vay, mua cac cbng cy cua dot vi khac
Tien thu hei cho vay, ban 'pi cac Gong cy nc cua dun vi khac
Tien chi deu th gOp von vao clan vi khac 25
Tien thu hal deu g6p voin I vao don vi khac 26
Tien thu lai cho vay, cs5 va 1M nhuan &nye chia 27
chuyen Ben thuhn hot dOng dau tux 30
Lim chuyen Oen ter hoat dOng tài chinh
Tien thu tCr phat hanh co phieu, nhan von g6p cOa ch6 31 seJ Tien chi tra vOn gop cho caC chi) s& mua 1?i cO 32 phieu c6a doanh nghiep [IA phat hanh
Tien thu tir di vay 33
Tien tra nb g6c vay 34
Tien chi tra rig thee tal chinh 35
CO tik,141 nhuan da tra cho chi) so, Mai 36
chuyan ti6n than ter boat dOng tal chInh 40
Lim chuyen tien than trong nam (50=20+30+40) 50
Ti6n va tuang throng tien deu nam 60
Anh hutng cua thay dOi t9 i gia hal doai guy dOi ngopi te 61
21
22
23
24
54.150.646.210
(17.862.261.362)
(8.822.358.149)
(1.191.727.798)
(4.554.122.281)
33.498.853.968
(46.210.991.666)
9.008.038.922
73.156.332.862
(18.165.995.487)
(23.553.313.077)
(322.010.861)
(4.143.287.673)
28.813.945.035
(40.258.385.421)
15.527.285.378
(1.153.907.664)
35.000.000
(1.818.195.744) ri D ri
2.563.541.667
12.560.950
(1.106.346.714)
43.023.005
788.368.928
V.1
6.739.050.820
(10.800.771.916)
(6.384.485.291)
(10.446.206.387)
(2.544.514.179)
5.301.662.113
8.684,855.023
(15.671.151.572)
(13 244.808.468)
(20.231.105.017)
(3.915.450.711)
9.217.112.824
Tien va dutng ti6n co& nam (70=60+60+61) 70 V.1 2.757.147.934 5.301.662.113
II
Bao cao tai chinh Cho nam tal chinhk6I thik ngay 31/12/2017
Lap, ngay 19 thang 01 nam 2018
Ong Mani d6c
CoN_L_G_Ty_ti. TIMM MT
LAM NUfflfp, BiNH THUi,iN
NGUYeN TIEN DUNG
,150 I I I:
i:oNG iCHNI;1011 ;II VUTI C1111,111 Ki
C6ng ty TNHH MTV Lam nghiap Binh Thuan 30 Yersin, IF. Phan Thiet, tinh Binh ThOn
Nguti lap bleu K6 toan tatting
PHAM MINH TAI TRAN TM! THANK TAM
12
Ty le
Ty 10 Icri 1ch
guyen bleu guyet
SO cuOi So dau So cuoi So dau nam nam nam nam
Ten
Dia chi
13
Cony ty TNHH MTV Lam nghiap Binh ThuAn Bao cao tai chinh 30 Yersin, TP. Phan Thiet, tinh Binh Thuan Cho ñam tai chinh ket thim ngay 31/12/2017
BAN THUYET MINH BAO CAO TAI CHiNH Nam 2017
I. DISC DIEM H040- DC)NG COA GONG TY
1. Hinh thirc so, hCru v6n
COng ty TNHH MTV Lam nghiep Binh Thuan &rot thenh lap theo Quyet djnh so 3616/QD-UBND ngay 16/12/2015 cila UBND tinh Binh Than ye viec hop nhat hai doanh nghiep: COng ty TNHH Mt thanh \Wen Lam nghiep Binh Thuan va COng ty TNHH MOt thanh vien Lem nghiep Ham Tan. Grey chCrng nhan clang k9 doanh nghiep so 3401'121487, clang len clau ngay 28/01/2016 do b& ke hoach va dau ti tinh Binh Thuan cp. Von diet.' le dm COng ty theo Giay chCrng nhan clang ky kinh doanh: 96.700.608.572 VND
Von gap thut to cua Ceing ty tal ngay 31/12/2017: 97.795.230.976 VND
Tr0 s& chInh cOa C6ng ty WI 30 Yersin, TP. Phan Thiet, tinh Binh Thuan.
2. Linh \nye knit' doanhi
San xuht, kinh doanh iht.rang mai va dich vy ky thuat Firth vtrc Lam - N6ng - COng nghiep.
3. Nganh nghe kinh doanh
Nhan va cham s6c cay gi6ng n6ng nghiep; Hot dOng dich \Ai lam nghiep; San Xuat d6 g6 xay dying; S&H xuht bao bi bang go; Ban buOn nOng, lam sari nguyen lieu (trip gO, tre, nCra) va dOng vat song; Dich vu lukg.ia4
trU nghn ngay (nha nghi, du lich sinh trial); Tr6ng cay cao su; Tr6ing cay Ihy ca c6 chat Kit; Trot-1g cay arITAN
qua; Thing nay Ihy qua chCra dhu; Tr:6g trot, chan nu6i h8n hgp; 11-loat dong djch vy treng trot: Treing nirri va cham sac ruing; Khal thac g8; Khal Iliac lam san tui g6; Cua, xe, bao go va bao quer) gO; San xuht g dan, go tang, van ep va van meng khac; San xuat san pham khac t go; san xuht san pham tip tre, nCre ram, ra \fa vat lieu tet ben; San xuht 1361 giay, gihy \it bia; Ban bu6n vat lieu, thiet bi lap dal khac trong xay thing.
4. Chu kjr san xuAt kinh doanh th6ng tturevng: 12 thang
5. Dag diem haat Ong cua C6ng ty trong nam tai chinh c6 anh hwang 'Can Bao cao tai chinh
. Khong 66.
6. Cu trtic doanh nghI0p
Cang ty con C6ng ty CP CS bier? XNK GO Tan ThAng COng ty lien ket
X5 Ten ThAng, huyPn Ham Tan, tinh Binh
58,0% 58,0% 58,0% 58,0%
KhOng cO Ca sa+ dOng ki6rn scat
KhOng co Cac dan vi trtrc thu6c khang c6 tu, cach
Ten
phap nhan ha& toan phy hu6c: Dia chi
- Xi nghipp CS Wen go Phan Thiet - Xi nghiPp Cho Clan go Dem Long - XI nghiPp Lam nghiPp Ham Tan - Xi nghipp Lam nghipp Hem Thuan Nam - Xi nghi0p Lam nghipp Bac Binh Thuan -Gera hang KD & thik san - COD hang Kinh doanh Ben LOi
Khu ph6 E, phuong Thanh HA!, TP. Phan Thiet, tinh Binh Khu ph6 6, phuOng DOc Long, TP. Phan Thiet, tinh Binh Khu ph6 4, phirOng fan TWO, thi xã Lag!, tinh Binh Thuan Thon Ba Bau, xa Ham Thpnh, huyOn Ham Thuan Nam, tinh Binh Thuan Khu ph6 Wang Nam thi trail &rang San, huyen Bac Binh, tinh Binh Thuan 509 Tran Hong Deo, TP. Phan Thiet, tinh Binh Thuan Khu ph6 2, "rang Xuan An, TP. Phan Thief, tinh Binh Thuan
C6ng ty TNHH MTV Lam nghlep Binh Thudn 30 Yersin, TP, Phan Thiet, tinh Binh Thuen Bdo cao tai chinh
Cho nem tai chfnh kat thuc ngay 31/12/2017
- COa hang D6 g6 Viet 396 Nguygn Thj Thap, quan 7, TP. H6 Chi Minh
II. KS' KE TOAN, DUN VI TIEN TB SO' DVNG TRONG KE TOAN Ky ke toan
Nien de kO toan cüa Cang ty bet du fir ngay 01/01 va ket thec vac) ngay 31/12 hang nam. Dom vi tien te
Ban vj tien te sirdyng trong ghi chap ke toan 16 Deng Viet Nam (VND).
III. CHUAN MVC VA CHE DO Kt TOAN
Cho rid ke than
COng ty áp dung Ch e ke toan doanh nghiep ban hanh theo Thong fir s6 200/2014/TT/BTC ngay 22/12/2014 cea Be Tai chinh ve cac Th6ng tu, hitting an, be sung, siva del.
Tuyen be ve viec tuan the: Chun mtyc k6 toan va CM de ke toan
C6ng ty da áp dyng cac Chun myt ke toan Viet Nam ye cac van ben hutng dn Chun mix do Nha rivet da ban hanh. Cac bao cao tai chinh duct Idp va trinh bay theo dung quy dinh cüa chuen mkrc, th6ng
hutng d3n thyt hian chuan myt va Che dØ ke toan hien hanh clang áp dung.
IV. CAC CHINH SACH Kt TOAN AP DVNG
1. Nguyen Lac ghi nhan cdc khoan Von va cac khoan biting throng flan
Nguyen tac ghi nhdn cac khodn tin
Cac khoan lien la toan be so ten hien c6 °Oa COng ty ti theri diem bac, coo, gam: tier, mat tai qu9, tien ngen hang khOng k9 hen va tien Hang chuyen.
b. Nguyen tdc ghi nhdn cac khohn twang &rang ti6n
Cac khoan tutyng &rang tien là cac khoan dau c6 thei gian thu hal con lai khOng qua 3 thang 4(4 ngay Tau tu,
Co kha nang chuyen di de clang thanh met luvng tier; xac dinh va khOng 06 rui ra trong chuyen dei thanh tien ke ngay mua khoan dau d6 tai theri Cflem lOp Bac) cao tai chinh.
Nguyen tdc, phtrang phap chuyen d61 cac ei6ng tie. n khdc
Cac nghiep vy kinh té Oat sinh bang ngopi te phai theo dei chi tiet theo nguyen te va ph& duvc quy dei ra dOng Viet Nam. Khaki theu chi ngan hang duvc phan anh tutng ty, nhu khoan vay ngan hang.
2. Nguyen tdc ghi nhdn cac khoan tai chinh
La cac khan deu ftr ra ben ngoai doanh nghiap nhern mçic dfch sCr dung hop 19 von nang cao hieu qua hot Ong °Oa doanh nghiap nhu,: (Tau h.? g6p von vac, c6ng by con, c6ng ty lien doanh, lien ket, du tu, chUing khoan ye cac khoan du tai chinh khac, Phan lo pi etc khoan dau tu, khi lap Bao coo tai Chinh theo nguyen tk nhir sau: - Cac khoen du tu, c6 ky han thu hal con !pi khOng qua 12 thang hoac trong 1 chu ky san xuat kinh doanh duvc pilau 14 là ngan han.
- Cac khoan du tty c6 k han thu hei con lai tip 12 thang ft& len hoac tran 1 thu k9 san xuat kinh doanh dutt phan Loa' la dal han.
a. Chtiing khoan kinh doanh
La khoan deu Kr mua chUng khoan va cOng oy tai chfnh khac vi myc (rich kinh doanh Mang* voi muc dich che tang gia de ban ra kiem 160. Chirng khoan kinh doanh bao g6m: - CO phieu, trai ph& niem yet trail thj trutng chCmg khoan; - Ca° loai chirng khoan va Ong cu tai chfnh kit nhu, thirang phieu, hop thing kY han, hop (long bean dei,
Chirng khoan kinh doanh duvc ghi s6 theo gia g6c. Th6i diem ghi nhan cac khoan chirng khoan kinh doanh la the' diem nhe deu kr co quyen "
14
C8ng ty TNHH MTV Lam 'nghlep Binh Than Bac) coo tai chinh 30 Yersin, TP. Phan Thief, tinh Binh Than Cho nam tai chinh kat th8c ngay 31/12/2017
Khan c6 duvc chia cho gial dopn trutt ngay du to' duct gh giam gia trj khan du to'. Khl nhe dad to' duvc nhan them c6 phieu ma kheing phai tra lien do C6ng ty c6 pan pat hanh them c6 phieu thang du, von c6 phan, qu9 khac thuoc v6n che so' hCru hoc chia c6 km bang cifs phiau, nhe Cu to' chT theo dei s6 lu,qng c6 phiau tang them.
Trutng hop hoan d6i c6 phiau phdi xac djnh gia trj c6 phiau theo gia trj hop 19 tai ngay trao d6i. Khi thanh 19, nhuvng ban cheing khan kinh doanh, gia vOn divot xec Binh theo phvang pap binh quan gia quyen di dung cho thing losi chaing khoan.
Dy' phOng giàm gia chemg khoan kinh doanh: phan gia trj that Co the key ra khi c6 bang chtling chac chan cho thay gia trj thj twang cQa cac loai chi:mg khan C6ng ty Clang nam gie vi myc filch kinh doanh bj giam so vari gia trj ghi s6. Viec (rich lap hoc hoan nhap khan dy, pang nay &rot thyt hien at tad diem lap Bac cao tai chinh ve duvc ghi nhan vac) chi phi tai chfnh trong k9.
DAL: tu, nem giG, den ngay ciao han
Khan Cu to' nay kang pan anh cac loai trai phiau ve ang cy nei nam giCr vi myc dlch mua ban de kiem Cac khoan du to, nam giCr den ngay dao han bao g6m cac ktfoan ties ngan hang c6 k9 an OW
gian thu hei con lal (ir 3 tang tree len), tin phiau, k9 phieu, trai phiau, c6 phieu Liu dai ben pat hanh bat buOc phai mua !al tai rat tad diem nhat djnh trong hrang lai ve cc khan cho vay nam giCy clan ngay/Cili: han v&i myc dIch thu lai hang k9 \re cac khan du to' nem Ben hgay deo han khac. GONG
() — I
•7in&cu UIIIEMII DV phony Om WA Gee khohn Cthi tu, nem gier cign ngay ?Lao ham cac khan du to' nam giCr den lAtilvtlY1 TI dao Ilan fled chu,a duvc lap dkr pang theo quy djnh aa pap luat C6ng ty phai danh gia kha nang th Kari Trveyng hop a bang chi:mg chac can cho thay tat pan hay tan bQ khoan Heti kr a the kang the, NA h6i &roc, s6 t6n that phdi ghi nhan vac) chi phi tai chinh trong k9. Viec (rich lap hoc hoar) nap khoa pang nay duvc thyt hien 6' theri diem lap Bao cao tai chinh. Trup,ng hp so t6n that kang the xac din &rot mOt cach Clang tin ay thi khang ghi giam khan dau va &rot thuyat minh ye Ma nang thu hbi aa khan au kr trail Thu* minh Bao cao tai chlnh.
Cac khan atAu tu, vao aing ty con, lien doanh, lien kot
Khan du to' vao c6ng ty con, ding ty lien kat duct Ica tan theo phuting pap gia gOc. Lqi nhuan than duct chia tc ang ty con, ang ty lien kat phat sinh sau ngay du to' duvc ghi nhan vao doanh thu tai chinh trong k9. Cac khan duvc chia khac (ngoai lqi nhan than) duct coi la pan thu h6i cac khan dau to' ve duvc ghi flan It khan Om trO, gia g6c du tr.
Hoat dOng lien doanh theo hinh thet Hopt dOng kinh doanh dOng kiern scat va Tai san dog kiam scat duvc C6ng ty áp dyng nguyen tec ka tan chung nhu, vari cac hat dOng kinh doanh thong trait/1g khac. Trong EX:
- C6ng ty theo dOi rieng cac khan thu nhap, chi phi lien quan den (bat dOng lien doanh ve thyt hien phan b6 cho cac ben trong lien doanh theo hp Citing lien doanh;
- Cang ty theo del rieng tai san gop von lien doanh, pit v6n g6p vao tai san dOng kiam scat ve cac khan c6ng chung, c6ng no' rieng pat sinh tCr apt dOng lien doanh.
Cac khan chi phi lien quan film tiep den hopt dOng dau hi vac) ang ty lien doanh, lien kat duct ghi nhan là chi phi tai chinh trong k9.
DV phOng t6n thgt agu fir vao Can vj khac: khan ton that do c6ng ty con, lien doanh, lien kat bi 16 d5n den nhe du to' c6 kha nang mat v6n hoc khodn pang do soy giam gia trj cac khan du ty ney.Viec trich lap hoc hoar' nhap khan dy, pang nay duct thyt hien 6 hari diem lap Bac cao tai chinh cho tryng khan flu to' va &rot ghi nhan vao chi phi tai chinh trong k9.
Cdc khoen CtAu to' vac) cong cy van cOa clan vj khac
La cac khan au to' vao 0/rig cy v6n caa don vi khac nhung khang c6 quyen kiem scat hoc clang kiem soat, khang cd anh Wang Hang ke 661 vol ben dircic flu kr I
15
Cong ty TNHH MTV Lam nghlOp Binh Thudn ado cao tai chinh 30 Yersin, TP. Phan Thiet, tinh Binh Thuan Cho nam tai chfnh ket thitc ngay 31/12/2017
3. Nguyen tee ghi nhdn cdc khodn phal thu
Cac khoan phai thu duvc theo cloi chi fiat theo k9 hen phai thu, dal tuvng phai thu, lopi nguyen 10 phai thu va cac yeu to khac theo nhu cu quan 19 cda COng ty.
Viec phan lopi cac khoan phai thu duct thyp hien theo nguyen tec: - Phai thu khach hang: cac khoan phai thu mang tinh chat thiyang mai phat sinh tCy giao djch CO tinh chat mua-ban gitTra COng ty va nguti mua ntar ban hang, cung cep djch vy, thanh 191 nhuvng ban tai san, lien ban hang xuet kheu cOa ben giao dy that th6ng qua ben nhan Oy thac; - Phai thu noi bO: cac khoan phai thu giCva dan vi cep tren va don vi cep duti trot thubc khOng c6 kr each phap nhan hpch toan phy thu0c; - Phai thu khac: cac khoan phai thu kheing c6 tinh chat thiyang mai, khOng lien quan den giao djch mua-ban.
Phan loai cac khoan phai thu khi lap Bao cao tai chfnh theo nguyen tec nhui sau: - Cac khoan phai thu c6 k9 han thu h6i con Lai khOng qua 12 thang hose trong 1 chu k9 san xuat kinh doanh &rot phan 'calla ngan hpn.
- Cac khoan phai thu co k9 hpn thu hei con lal ter 12 thang WO' len hoc tren 1 chu k9 san xuat kinh doanh duvc phan lopi là dai hart.
Tai thei diem lap Bac cao tai chinh theo quy djnh cua phap luet, C6ng ty clanh gia 'pi so du' cOa cac kho. nç phai thu c6 g6c ngopi te (Mr cac khoan tra Mitt cho nguti ban; nett tat then diem lap bao cao c6 bv chOmg chac chen ye viec nguti ban khOng the cung cep hang h6a, djch vy va C6ng ty Se phai nhan lai khoan Ira truck bang ngopi te thi cac khoan nay duvc coi là cac khodn myc tien te cO g6c ngopi te) theo)t* gia mua ngopi te cite ngan hang thuiang mai nai COng ty thutng xuyen CO giao djch tai thei diem lap 0 cao tai chinh.
Div pining no' phai thu khO ad!: cac khoan no' phai thu kh6 doi &rot Inch lap di, phOng phai thu kh6 bi khi lap Bao cao tai chinh. Viec filch lap hoc hoan nhap khoan dy phOng nay °Vac thyc hien 6' th&i diem lap Bac cao tai chinh va &fop ghi nhan vao chi phi quan 19 doanh nghiep trong DOi vat nhOmg khoan phai thu kh6 aoi keo dai trong nhieu nam ma Gang ty da c6 gang &mg moi biOn phap de thu nçv nhumg yen khOng thu duvc nry va xac djnh khach na Nip sty khOng co kha nang thanh toan thi COng ty cO the phai lam cac thu tyc ban na cho COng ty mua, ban na hoac x6a nhOing khoan ng phai thu kh6 dot tren sO ke toan (thtyc hien theo quy djnh cOa Phap luet va Dieu 10 Cang ty).
4. Nguyen tdc ghi nhdn hang ten kho
Nguyen tdc ghl nhdn
Hang ten kho duvc ghi nhen theo gia g6c. Trutng hap gia trj thuan c6 the thyc hien duct the') han gia gbc thi phdi tinh theo gia trj thuen cO the thyp hien duvc. Gia g6c hang ten kho bao gem chi phi mua, chi phi che bien va cac chi phi lien quan tryc tiep khac phat sinh de CO &rot hang ten kho 6' dja diem va hang thai hien tpi.
Cac tai san &Jac C6ng ty mua ye do sett xuet, sui dyng hoc de ban khOng duvc tart bay la hang ton kho tren Bang can dal ke toan ma duvc trinh bay la tai san dai hpn, bao gem: - San pham der dang c6 thori gian san xuat, luan chuyen vuvt qua met chu k9 kinh doanh thong thutng (tren 12 thang);
- Vat kr, thiet bj, phy tung thay the cO theyi gian city trO, ten 12 thang hoc han met chu san xuat, kinh doanh thOng thutng.
b. Phuvng tinh gia tri hang ten kho G a trj hang tan kho cu6i k9 duvc xac djnh theo met trong cac phiyang phap nhap truck, xuet trutc.
Phtrung phap hdch toan hang ten kho
Hang ten kho &roc hpch toan theo phiyang phap ke khai thirOng xuyen
Phirang pile!) Idp du, phOng gram gid hang ton kho Cu& nien c10 ke toan, neu gia trj hang ten kho khang thu hei dd do bj Mr hong, 161 that, gia ban bj giam hoac chi phi tato tinh de hoan thanh san phem hoac de san sang ban san pham thi Gang ty lap cliy phOng giam gia hang ten kho. SO di,, phOng giarp.gia hang ten khp at:roc-lap 16 chenh lOch giCra gia g6c cda hang tOn kho On han gia trj than CO the thyt hien chive cOa chting.
16
C6ng ty TNHH MTV Lam nghiep Binh Thuan Bao cao tai chinh 30 Yersin, TP. Phan Thiet, tinh Binh Thuen Cho näm tai chinh ket thk ngay 31/12/2017 I •
5. Nguyen tec ghi nhan va khau hao TSCD, TSCD thud tal chinh, bat cl6ng san dâu h.!?
Tai san có djnh dutc ghi nhan theo nguyen gia. Trong qua trinh sir dung, tai san cO djnh &rot theo d'Oi chi tiet nguyen gia, hao mon 1u9 Ice va gia trj con lei.
Nguyen gia TSCD thue tai chinh &rot ghi nhan bang gia trj hp ljr oia tai san thue hoc gia trj hien tel cüa khok thanh toan tien thue tOi thieu (trutng fig!) gia trj hp 19 cao horn gia tri hien tel caa khoan thanh toan tien thue tei thieu) cOng vai cac chi phi trvc tiOp phat sinh ban deu lien quan den hopt dong thue tai chinh. Trong qua trinh sa, dung, Clang ty trich kheu hao TSCD vao chi phi SXKD del vol TSCD c6 lien quan den SXKD. Rieng TSCD ve hinh là quyen sir dung ciet thl chi tInh khau hao del vol nhOing TSCO v6 hinh IA quyen sa, dung dat CO trial hen.
Bet Ong san du Hi divot trich khau hao nhu TSCD, tic, bat Ong san du tus ch6 tang gia khOng Inch khau hao ma chi xec djnh t6n that do Om gia tri.
Kheu hao chrcyc trich theo phtrang phap &rang theng. Thai gian khad hao duct vac tinh nhv sau: - Nha dra, vat kik tit 5- 50 nam - May mac, thiet bj 3-20 narn - Phuang tien van tai, truyen dan 6 - 30 nam - Thief bj van phang 2 - 10 nam - Tai san có djnh khac 2 - 20 nam
Nguyen tAc ghi nhan cac hvp d6ng hcm tac kinh doanh
Hcyp clang hqp tac kinh doanh (BCC) la thea thuan bang hap dóng cOa cac ben de cOng thtyc Hen ho dOng kinh to nhvng khOng hinh thanh phap nhan d0c lap. Ben nhan tai san Geo ben dong g6p cho hop ging BCC Ice toan khoen nay 16 nq phal tra, khOng dutc ghi nhan vac von cha s& hau. BCC 06 cac hinh thin sau:
- BCC theo hinh thirc tai san clang kiem scat; - BCC theo hinh thirc hopt Ong kinh doanh deng kiem scat; - BCC theo chia lqi nhuan sau thue.
Nguyen tac ghi nhan thue TNDN hoan ii
Tai san thue TNDN hoar, lei ve thue TNDN hoar) lei phai tra &rot xec dinh theo thue suet dv tinh se' áp dung oho nam tal san duvc thu hei hay nq phai tra dvqc thanh toan dva train cac mirc thue suet 06 hieu lie tel ngay ket thac nam tai chinh.
8. Nguyen tAc ghi nhan chi phi tra tru,c9c
Viec tinh va phAn b6 chi phi tra trt.itc vao chi phi SXKD tCyng ky ke loan can CCP veo tinh chet, mitt dO tOng lopi chi phi de Iva chon phvang phap ve lieu thirc hyp19, nhat quail
.1 Cac khaki chi phi tra trutc dug° theo d6i theo te.rng ky hen tra tarot dã phat sinh, dâ phan b6 vao cac dei tuvng chiu chi phi caa ft:mg k9 ke loan va sO con Ipi chtra phen b6 vao chi phi.
Phan loal cac chi phi tra tuft khi lap Bao cao tai chinh theo nguyen tOo nhv sau: - SO tier' tra tarot de &rot cung cep hang hoa, djch vu trong khoang thai gian khOng qua 12 thang hoac mei chu ky SXKD th6ng thutng ke tA thol diem tra trutc dvot phan loei Ith ngen hen.
- SO tien Ire trutc de ducyc cung cep hang hea, djch vy tong khoang thqi gian tren 12 thang hoc horn met chu k9 SXKD th6ng thUtng ke to) they' diem tra trutc &me phan lop là dai hen.
Nguyen tgc ghi nhan cac khoan phai tra
Cac khoan phai tra cityqc theo doi chi tiet theo th&I hen thanh toan cOn lei caa cac khok phai tra, dei tvang phai tra, loai nguyen te!phai tra va cac yeti to khac theo nhu cu qualnI9 caa C6ng ty.
Viec phan loai cac khok phai tra &Ate thvc hien theo nguyen tec:
- Phai tra nguti ban: cac khok phai tra mang tinh chat thutng mei phat sinh tir giao djch mua hang hea t djch vy, tai san va khoan phai tra khi nhap kheu th6ng qua nguti nhan Oy thac; - Phai Ira n0i IDO: cac khoan phai bra giera dun vj cep tren va don v cep duti trot thuOc khOng c6 tv cach phap nhan hach than phu thu0c;
- Phai tra khac: cac khoan phial tra khang c6 tfnh chat thutng mai, khOng lien quan den giao djch mua,ban, cung cep hang h6a, djch vv.
17
Cong ty TNHH MTV Lam nghidp Binh Thuen Bao cao tai chinh 30 Yersin, TP. Phan Thiet, tinh Binh Thuan Cho nam tal chinh ket th0c ngay 31 /12/2017
Phan loai cac khan phdi tre khi lap Sac cao tai chinh theo nguyen lac nhu sau: - Cac khan phai tra c6 thqi gian thanh tan an lai khong qua 12 thang hoc trong 1 chu k9 sen xuet kinh doanh &Jac phan lopi la ngen an.
- Cac khan ph5i tra ca trial gian thanh toan con 10 ter 12 tang trOi en hoc trait 1 chu k9 san xuat kinh doanh duct phan loei la dai hpn.
Tai thoii diem lap Bac cao tai chinh theo quy djnh ciJa phap luat, COng ty danh gia lai se du, ea cac khan no phai tra co g6c ngosi tO (tit cac khan ngui6ii mua bid tier' truta; nou tai th6,i diem lap bac cao c6 bang choing chac chan ye viec COng ty Mang the cung cep hang ha, djch vy va C6ng ty se phai tra lai cac khan nhan trutt bang ngopi te thl cac khan nay duct coi la cac khan myotien te CO g6c ngosi te) theo t9 gia ban ngoai te ciJa ngan hang thtrang mpi nai C6ng ty thutng xuyen c6 giao djch tai thexi diem lap Bac cao tai chinh.
10. Nguyen tic ghi nhan vay va phai tra thud tai chinh
Cac khan vay duti hinh thOt phat hanh trai phieu hoc pat hanh c6 phi& try dal CO dieu khoan bet buOc ben phat hanh phai mua lai tai mOt theri diem nhat djnh trong Wang lal kh6ng phén anh vac) khan myc nay.
Cac khan vay, no' ten chtqc theo dal chi tiet theo ffrng dei biting, tiling khe utc ve tUng lopi tai san no. Cac khan ncr thue tai chinh duct phdn anh theo gia trj hien tai cQa khan thanh •tan tien thud toi thietnEmuilui hosc gia trj hap 19 ciJa tai san thud.
i f, V K It
Phan loai cac khan phai vay va no phai tre thue tai chinh khi lap Bac) cao tai chinh theo nguyen tee nhu, :grit toAr - Cac khan vay va na phai tre thue tai chfnh CO thOii ban tre nq cOn ei kh6ng qua 12 thang duct phan lodiA NAM là ngan han.
p - Cac khan vay va no' phai tra thud tai chinh co theri hpn Ira nq con al han 12 thang &roc phan lopi là deti"---an.
Tai thOt diem lap Bac cao tai chinh theo quy djnh ciJa phap lust, Cong ty danh gia lei só dtr cOa cac khan vay, no thue tai ch1nh c6 g6c ngosi te theo t9 gia ban ngoai tdcüa ngan hang thirang mai nai Gang ty thutng xuyen c6 giao djch tal thai diem lap Bao cao tai chfnh.
Nguyen tic ghi nhan vay va v6n hem cac khoan chi phi di vay
Chi phi di vay lien quan trvc tiep den cac khan vay dtrqc ghi nhan vac chi phi tai chinh trong k9, trO, tithing hop chi phi di vay lien quan truic tie') den vie° du tit' xay dying hoc san xuet tal san dang duct tfnh vac giaitrj cOa tai san d6 (dutc yen boa) khi co clO cac dieu kin quy djnh trong Chun (NT ke tan "Chi phi di vay".
Nguyen tic ghi nhan chi phi phal tra
Cac kho5n ph& tra cho hang hoa, dich vy da nhan duct nguti ban hoac da cung cep cho nguti mua trong k9 nhung thvc t4 chi:a chi Ire do chtra co ha don hoc chtra do he so', tai lieu Ice toan ye cac khan phái tra cho nguti lao dOng Mitt ghi nhan vac) chi phi san xuet, kinh doanh trong k9 de dem bdo khi chi phi chat sinh thyt te khOng gay del bien cho chi phi san xuat kinh doanh tran ca SO' dam bao nguyen tec phi) hap giCra doanh thu va chi phi. Viec trfch tuft chi phi phai tra phai &roc tinh tan mOt cach chat che ye phai c6 bang chirng hop 19, tin cey. Khi cac chi phi dO pat sinh, nu CO chenh lech vai só dã trich, Ice tan tier, hanh ghi b6 sung hoac ghi giam chi phi Wang Ceng vd'i phan chenh Lech.
Nguyen tic ghi nhan cac khoan dtp phang Oat tra
Dv phOng phai tra ditto ghi nhan khi them man cac cTieu kien sau: - Cong ty cO nghTa vy ncy hien tal (nghta vy pap 19 hoc nghTa vy lien dal) do kat qua fir mOt sty kien dã xay ra;
- Sy' giam sCit ve nhOng lot ich kinh to c6 the xay ra d5n den viec yau cau phai thanh toan nghTa vy no - Litt tinh dang tin cSy ye gia trj cOa nghTa vy nq d6.
Gia trj clutc ghi nhan cOa mOt khan dy, phong pal tie la gia trj &roc vac tinh hop 19 nhat ye khan tien sO pal chi de thanh tan nghTa yy no, hien tpi ngay ket thOc k9 Ito tan.
Met khan di,, phony cho cac khan chi phi tai cc, ceu doanh nghiep chi dutc ghi nhan khi cd du cac dieu kien ghi nhan ded v61 cac khan dv phong theo quy djnh taiiChuen mqc ke tan "Cac khoan di,, phOng, tai san via no, fiem tang".
18
C6ng ty TNHH MTV Larn I nghlep Binh Thuan 30 Yersin, TP. Phan Thiet, tinh Binh Thuan Ch
Bao cao tai chinh nam tai chinh ket thit ngby 31/12/2017
Cac khan a pheng ph& tra duvc trfch lap hay hoan nhap tpi thei diem lap Bao cao tai chinh teho quy dinh cOa phap luat. Cac khoan dcr pheing phai tra khi trIch lap ghi nhan vao chi phi quan 9 doanh nghiep Rieng dei vâi khoan du, phong phai ire ve bac hanh sari phem, hang ha duoc ghi nhan vac, chi phi ban hang; khoan cicr phong phai tra ye chi phi bao hanh c6ng trinh xay lAp &roc ghi nhan vao chi phi SX chung va hoar; nhap vao thu nhap khac.
Chi nhCing khan chi phi lien quan den khodn dcr phong phial tre BA lap ban dau mei duct la dap bang khan phong phai ha d6.
14. Nguyen tic ghi nhan doanh thu chtra thcrc hien
Doanh thu chuv thut hien bao gem doanh thu nhan tuft nhui: sO tién khach hang da tra trutt cho met ho'ec nhieu kY Ice tan ye cho thue tai san; khan lal nhan trutt kh cho vay von hoc mua cac cOng cy no; chenh lech giCra ban hang tra char!, tra g6p theo cam ket so vdi gia ban tra hen ngay; doanh thu tutng Cvng vesi hang h6a, dich vu hoac se phai chiet khau giam gia cho khach hang trong chuvng trInh khach hang truyen thong.
SO dui cac khan doanh thu nhan trutc bang ngoai te ti ngay ket thit nam tai chinh neu kh6ng c6 ban chirng chan than cho thy COng ty se phal tra Ii khan tien nhan Inset cho kach hang bang ngoai te kheng clanh gia chenh Itch t9 gia tpi th61 diem lap Bac cao tai chinh.
4 16. Nguyen tic ghl nhan von chit sO,
Nguyen tic ghi nhan van Op cue chi) s6, him, thong du, vOn c6 phan, guyen chgn trai phieu chuyen d6i, win khac cua chO so' hiru
Van cleu cea cM se' hCru duvc ghi nhan theo sO von thvc g6p cUa che hiru va duct theo del chi het cho tirng tO chCrc, ting Ca nhan tham gia g6p von.
Vem Op bang tai san duvc ghi nhan tang van chi) hiru theo gia danh gia lei aa tal san Opt cac ben g6p von chap nhan, Dei vei tai san vo hInh nhu, thutng hieu, nh5n Neu, ten thutng mei, quyen khai thac, phat trien du' an ... chi ofuvc tang von gap neu phap luat c6 lien quan cho
Ven khac phan anh von kinh doanh duvc hinh thanh do b6 sung tip ket qua hat Ong kinh doanh hoc do dutt tang, bleu, tai tre, denh gia lei tai san (theo quy dinh hien hanh).
Nguyen tAc ghi nhan chenh Itch danh yid la' tai san
Chenh lech danh gia Ipi tai san phan anh chenh Itch do danh gia li tai san hien 00 va tinh hInh xe 19 se chenh Itch de. Tai san duvc danh gia lei chi) yeti là TSCD, bat Ong san dau kr, met sO tuning hop c6 the va cen thiet danh gia !pi vat tty, Ong cy, dung cu, thanh pham, hang hea, san phem dang Chenh Itch danh gra at tai san trong cac twang hop: - Khi cO guyet cljnh cea Nha nutt; - Khi thut hien co phan h6a doanh nghiep Nhth nutt; - Cac trUtng hop khac theo quy dinh aa phap lust.
Gia tri tai san duct xac dinh lei tren ca a bang gia Nha nutc quy dinh, Flei deng dinh gia tai san hoac co' quan them dinh gia chuyen nghiap xac dinh.
Nguyen tAc ghi nhan chenh Itch t9 gia
Chenh Itch tY gia hOi dal là chenh Itch Oat sinh fir viec trao del hut tO hoc quy dOi cOng met so luyng ngoai tO sang don vi lien tO ka tan theo t9 gia hei doei khac nhau tpi the' diem plat sinh cac nghiep vu kinh te bang ngoai te ye tpi thei diem darth gia !pi cac khan nitric c6 gOc ngogi te khi lap Bac cao tai chinh.
Ca° khan chenh lech t9 gia trong ky t& cac giao dich bang ngopi te dutt Oar) anh vao doanh thu hopt Ong tai chinh (neu lai) hoc chi phi tai chinh (neu 16) tat the/ diem phat sinh. Rieng chenh Itch tY gia trong giai dopn trutc hat Ong dm cac doanh nghiep do Nha nutc nem girr 100% vOn dieu le c6 thtyrc hien du, an, °Ong trinh trot-1g diem quern gia thl Oen anh tren Bang can d6 ke tan va phan be den vao doanh thu hoac chi phi tai chinh.
19
Cong ty TNHH MTV Lam nghi.p Binh ThuOn Bao cao tai chinh 30 Yersin, TP. Phan Thiet, tinh Binh Than Cho nam tai chinh ket thac ngay 31/12/2017
d. Nguyen tAc ghi nhan nhuOn chtya phan ph6i
Loi nhuan sau thue chtra phan ph6i la so Igi nhuan tO cac hopt clang °Oa gang ty sau khi Gang (+) hoc trir ) cac khan dieu chinh do ãp dyng h6i to thay ci6i chfnh sach kO tan va dieu chinh hoi tO sal sot tong you cDa cac nam Mitt.
Viec phan chia 191 nhuan hopt Clang kinh doanh cOacong ty phdi dam bao theo diing chinh sach tai chinh hien hanh. Gang ty me phAn pholloi nhuhn cho ch0 ser kheing vt.rot qua MCFC 101 nhuhn sau thue chia phan phoi ten Bac cao tai chinh hop nhat sau khi dà bpi trim anti huiang aa cac khan al do ghi nhn ter giao djch mua gia re. Trutng hop 10 nhuan sau tha chua phan ph6i tren Bao cao tai chfnh hop nhat cao nhuan sau tha chga phan phaltren BA° cao tai chinh rieng oüa cOng ty mc va net' sO Igi nhuan quyet djnh pan ph6i vutt qua so lg nhuhn sau thue chtra pan ph6i trail Bac) cao tai chInh rieng, ang ty me chi thoc hien pan ph& sau khi da (lieu chuyen lot nhuan tir cac cong ty con ye gang ty me.
Khi pan ph& lqi nhan can can nhac den cac khan myc phi lien ta narn trong nhuan sau thue chkra phan ph6i c6 the anh hutng den luang tier' va kha nang chi tra cO tin, lqi nhuan cüa c6ng ty.
16. Nguyen tAc ghi nha'n doanh thu
Nguyen tnc ghi nhOn doanh thu ban hang
Doanh thu ban hang &roc ghi nhan khi Bang thdri tha man cac diOu kien sau: - Phhn lOm rui ro va Igi (eh Gan lien vai quyen so' liCeu sari pharn hoc hang hOa da doge chuyen giao cho nguti mua;
- Cong ty khOng con am gia quyen quail 19 hang ha nho ngogi ser hCru hang hOa hoc quyen kiern sat hang hOa; - Doanh thu duvc xac djnh tirang clai chec chan; - COng ty da thu &roc hohc Se thu &roc Igi ich kinh to tip giao djch ban hang; - Xac djnh duct chi phi lien quan den giao djch ban hang.
Nguyen tAc ghi nha*n doanh thu cung cAp dich vy
Doanh thu cung cap clich vy &roc ghi nhn khi dOng theri th6a man cac dieu kien sau: - Doanh thu &roc xac djnh tutng doi chac can; - CO kha nang thu &roc loi fch kinh ta tir giao djch cung cap djch vy d6; - Xac djnh dogc phhn Ong viec d hoan thanh vac ngay lap Bac cao; - Xac djnh &roc chi phi pat sinh cho giao djch va chi phi de hoan thenh giao djch cung cap dich vy da.
Nguyen tac ghi nh'an doanh thu Float Ong tai chinh
Doanh thu hat dOng tai chinh bao gam doanh thu tien ai, tien ban quyen, cO tOc, cu nhuan duet chia ye cac khan doanh thu hopt dOng tai chinh khac. 061 veri tier) lal thu tip cac khan cho vay, ban hang tra cam, tra gap: doanh thu &roc ghi nhhn khi chac chan thu &roc va khan goo cho vay, no gOc pal thu kh6ng bj phan lad i la qua hen chn phai Ihp do phOng. Doanh thu cO tdre &roc ghi nhhn khi quyen nhan cO tin chroc xac lap.
Nguyen tAc ghi nhOn doanh thu hvp (long xay dyng
Doanh thu hop dOng xay thing &roc ghi nhhn theo mat trong hai trutng hop sau: - Hop dOng xay dung quy djnh nha thhu &roc thanh toan theo tier) dO ké hoach: khi ket qua thoc hien hop dOng &roc vac firth mat cach clang tin ay thl doanh thu &roc ghi nhan tuang Ong v&i phhn ang viac da hohn thanh do nha thhu to xac djnh tel ngay Ihp BA° cao tat chinh; - Hop dOng xay dong quy djnh nha thhu &roc thanh toan theo gra trj kh6i thoc hien: khi ket qua thoc hien hop clang &roc utc tinh mat chch dang tin chy va duce khach hang xac nhhn thi doanh thu divot ghi nhan tuang Ong vol phhn c6ng viec cla hoan thanh &roc khach hang xec flan.
Khi kht qua thoc hien hop (tang kh6ng the utc tfnh mat cach clang tin ay thi doanh thu ghi nhhn krang &rang chi phi da pat sinh ma viec &roc hoan tra la tuang daichac chan.
20
Deng ty TNHH MTV Lam nghiep Binh Thuen Bao cao tai chinh 30 Yersin, TP. Phan Thiet, tInh Binh Thuhn Cho nem tai chinh ket lilac ngay 31/12/2017
e. Nguyen tac ghi nhen thu nhep khac
Thu nhhp khac bao gam cac khothn thu nhhp khac ngoal hopt Ong sen xuht, kinh doanh cOa cOng ty: nhutng ban, thanh 19 TSCf); tien Opt do khach hang vi phpm ho, clang; tien b61 thutng cOa ben thir ba dé bet dap cho tai san bj ton that; khoan thu tic kh6 claida xi, 1y >Kea so; n phai tra khOng xac dinh &roc
thu nhhp tic qua bieu, tang bang tien, hien vat ...
17. Nguyen tAc ghi nhen cac khoan giam trip doanh thu
Viec dieu chinh giáni doanh thu dupc thge hien Nur sau:
- Dieu chinh giam doanh thu cue kji phat sinh neu cac khoan giam trO doanh thu phat sinh cOng ky lieu thy san phem, hang boa, dich vy;
- Dieu chinh giam doanh thu nho sau net( cac khoan gift frit doanh thu phat sinh sau ky tieu thy sari pharn, hang h6a, dich vy:
+ Dieu chitin gift doanh thu tren Bao cao tai chinh °ha kY Ihp bac cao néu phat sinh cac khoan giam trui doanh thu Mitt th6i diem phat hanh Bao cao tai chfrilv
oTT + Dièu chinh gram doanh thu tren Sao cao tthi chinh cOn 1<? sa k9 lap bao cao neu phat sinh cac khegIGW oF,y2c,,
giarn trir doanh thu sau thee' diem phat hanh Bac cao tai chinh. UiHE titiu HI
Chiet khau thoong mai phai tra la khodn cOng ty ban Om gia nie-n yet cho khach hang mua hang vai kiti6 M Ktlyo, it vm HI VA
luppglOn. hipm lOAN
Giam gla hang ban la khohn giam trip cho nguti mua do san phern, hang hes kern, met phhm chht khOng dung quy cach theo quy dinh trong hop deng kinh te. 7. i , lin Hang ban trd Ihi phan anh gia tri cua s6 san pham, hang boa bi khach hang tra lei do cac nguyen nhan nhty
—
vi phpm cam ket, vi phem hcyp ding kinh te, hang bi kern, met phAm chat, khOng ding chOng lop', quy cach.
18. Nguyen tac gni nt gia von hang ban
Gith v6n hang ban bao gam tri gia von ctia san pham, hang hea, dich vy, bat deny san du tiy; gib thanh san xuat ctia san phem xay lap ban trong ky va cac chi phi lien quan den hopt Ong kinh doanh bat (ging sari dhu tus
Gih tri hang tOn kho hao hyt, met mat dupe ghi nhhn vao gia v6 hang ban sau khi tri:r di cac khoan bei thuerng (lieu co).
DOi vdi chi phi nguyen vat lieu bye tiep tieu hao vupt mitt binh thuerng, chi phi nhan cOng, chi phi san xuht chung 06 dinh khOng phan b6 vao gia Id san pham nhap kho &cop tinh vao gia vOn hang ban sau khi trim di cac khoan bói thutng (neu c6) ice cá khi san pham, hang h6a chira dupe xac dinh la tieu thy.
Nguyen tdc ghl nhen chi phi tal chinh
Chi phi tai chinh bao,g6m chc khoan chi phi boat ging tai chinh: chi phi hoc cac khoan 6 lien quan den cac hopt Ong dhu chinh; chi phi cho vay va di vay von; chi phi g6p von lien doanh, lien ket; 18 chuyen nhvong cht:rng khohn; dyi ph6ng giarn gia chOing khoen kinh doanh; dui pilaf-1g ton that du tui vao den vi khac; khoen 16 'Ghat sinh khi ban ngoai te, 16 t9 gia had
20. Nguyen tac ghl nhen chi phi ban hang, chi phi quail ly doanh nghlep
Chi phi ban hang phan anh cac chi phi tht,rc te phat sinh trong qua trinh ban san phhm, hang h6a, cung cap dich vy.
Chi phi quan 19 doanh nghiep phan anh cac chi phi chung cOa cOnb ty gem cac chi phi ve bao hiem xa hal, bao hien y te, bao Hem that nghiep, kinh phi cang doan cua nhan vier) quan IY; chi phi vat lieu van phong, cang cy lao Ong, khhu hao TSCD dung cho quan 19 Gong y; tien thue dht, thue m6n bai; dirr phong phai thu khO dei; Oct) vy mua ngoai; chi phi bang tien khac...
Nguyen tAc ghi nhenl chi phi thue TNDN hien hanh, chi phi thue TNDN hoan lei
Chi phi thue TNDN hien hanh la só thue TNDN phai nap divot xac dinh tren co sex thu nhap chiu thue va thue suet thue TNDN hien hthnh.
21
Citing ty TNHH MTV Lam nghlep Binh Thuan Bao cao tai chinh 30 Yersin, TP. Phan Thiet, tInh Binh Than Cho nam tai chinh ket tac ngay 31/12/2017
Chi phi thue TNDN hoan !pi la s6 thue TNDN se phai nQp trong kiting Jai pat sinh trong tuang lal tO viec: - Ghi nhan thue thu nhap hart !pi phai tra trong nam; - Han nh5p tai san thue thu nh5p hoan CM &roc ghi nan cac nam MAY°.
22. Cac glao dich fang ngopi te
TY gia giao djch thyt te tal 0161 diem pat sinh giao djch de quy dOi cac giao dich pat sinh bang ngopi te sau day:
- 061 vai hop clang mua ban ngopi te (hop &mg mua ban ngopi te giao ngay, hop deng ky hpn, hop clang tutng lal, hop dong quyen chgn, hop (Song hoan clOi): áp dyng tY gia kY ket trong hop clang mua, ban ngopi te COng ty và ngan hang thuiang mai;
- Dei v&I cac khan g6p von hoc nhan von goo: ap dyng ty gia mua ngopi teciia ngan hang nai Gang ty tai khan de nhan von cOa nha du tui tai ngay gOp van/ nhOn g6p v6n;
- 061 vOi no phai thu: áp dyng tY gia mua aa ngen hang thuang mi nai Citing ty chi djnh khach hang thanh than tpi theyi diem giao djch pat sinh;
- D6i vai ncy phai tra : áp dyng ty gia ban ca ngan hang thvang mai nai COng ty dyi kien giao djch ti t diem giao djch pat sinh;
- Dei vai cac giao djch mua saryi tai san hoc cac khan chi phi duvc thanh than ngay bang ngop (khOng qua cac tai khan phdi tra): áp dyng ty gia mua ca ngan hang thuang mpi no COng ty thyt h thanh tan.
TY gia ghi se thyy te dich danh duvc áp dyng khi thu h61 cac khan no phai thu, cac khan ky cuvc, k9 qujt hoc thanh tan cac khan no phai tra bang ngopi te, &roc xac dinh bang tt gia tai th6i diem giao djch phat sinh.
TY gia ghi s6 binh quan gia quyen di dOng dutc áp dyng tai ben CO tai khoan nen khi thahh tan bang ngoai te.
23. Ben lien quan
Cac ben &roc coi la lien quan neu mot ben co kha nang kiern sat hac cO anh hutng clang ke d61 vai ben kia trong viec ra quyet djnh cac chinh sach fel chinh va hat dOng. Cac ben cOng &roc xem la ben lien quan neu cung chju sy, kiem scat chung hay chju anh hutng clang kA chung.
Trong viec xem xat m61 quan he ca cac ben lien quan, ban chat ea m6i quan he &tic chit twig nhieu han trong hinh thOt pap ly.
24. Bea cao b0 ph4n
BO pan theo linh yip° kinh doanh IA met phan CO the xac djnh rieng Net tham gia vac qua trinh san xuat hoc cung cep san pham, dich vy va cO rOi ro va lqi Ich kinh to khac vdti cac be ph5n kinh doanh khac.
BO pan theo khu vcrc dja 19 la met phan c6 the xac dinh rieng biet tham gia vao qua trinh san xuat hoc cung cap san pain, djch vy trong phpm vi mOt m61 truang kinh te cu the ya cO nil ro va ich kinh te khac
cac be pan kinh doanh trong cac meltruting kinh te khac.
Cong cy tal chinh
Can a Thong tut soc 75/2015/TT-BTD ngay 18/05/2015 ca BO Tai chinh, trutc khi Chan min ke tan ye cOng cy tai chfnh va cac van ban hitting den (hitt ban hanh, Ban Teng Gam dee Cting ty quyet djnh khOng trinh bay a thuyet minh ye c6ng cy tai chinh theo Thong tui se 210/2009/TT-BTC trong bao cao tai °birth cOa Cong ty.
22
COng ty TNHH MW Lam nghlep Binh Thuan 30 Yersin, TP. Phan Thiet, tinh Binh ThOn
V. THONG TIN BO SUNG CHO CAC KHOAN MC TRINH BAY
1 . TIEN VA CAC KHOAN TU'O'NG OU'O'NG TIEN
Tien mat Tien geri ngan hang - Tien g&i (VND)
+ Ngen hang Gang thuang Viat Nam
+ Ngen hang Ngoal thtrang1/10 Nam + Ngen hang Phat tri4n ViSt Nam + Ng& hang Nandi nghlt§p & Phat trien N6ng thOn
- Tien gal (USD)
+ Ngan hang C6ng thtrang Viet Nam
COng
2. PHAI THU QUA KHACH HANG
Ngan
C6ng ty TNHH PhuO'c Sang (16 g6 LOG B6c) COng ty TNHH Thay Ha COng ty CP Cite hien XNK GO Tan Thang Gong ty TNHH Lam Binh An
Trung tam phat then qu9 dt Ham Thuan Nam Phal thu khach hang khac
CCing
23
Cho Rao cat) Lai chinh
nam tai chInh ket th0c ngay 31/12/2017
rREN BANG CAN D61 KE TOAN
Don vi tinh: VND
SO cuoi nam S6 du nam
860.565.079 470.464.365 1.896.582.855 4.831.197.748 1.891.033.919 4.825.974.605
757850.809 3.616.709.047 779.426.658 14,089.070
2.261.139 2.249.709 351.495.313 1.192.926.779
5.548.936 5.223.143 5.548.936 5.223.143
2.757.147.934 5.301.662.113
So cuoi nam SeS du nam
749.734.733 749.734.733 9.466.000.000
t 2.114.498.481 2.114.498.4 to 9.049.000,000 10.209.000.0
- 2.518.676.0 fp 2.644.061.605 4.864.160.87 '
24.023.294.819 20.456.070.090
COng ty TNHH MTV Lam nghlap Binh Thuan
30 Yersin, TP. Phan Thiet, tinh Binh Thuan Bao ea° tai chinh Cho nem tOi chinh ket thOc 31/12/2017
3 . CAC KHOAN DAU TU' TAI CHINN
b. Dal ban
3.2. Du hi, gem von vao dun vj khac
a. Elk tu, vao c6ng ty con C6ng ty CP Ch6 bi6n XNK G6 Tan ThAng
C6ng
S6 cu6i nam
ngest
86 &au nam Gia trj goc Du, phony Gia trj hqp Gia trj g6c phong GIS trj hqp ly 2.900.852.406
2.900.852.406 (2.173.952.983) (2.173.952.983)
726.899.423 726.899.423
2.900.852.406 2.900.852.406
(2.173.952.983) (2.173.952.983)
726.899.423 726.899.423
2.900.852.406 (2.173.952.983) 726.899.423 2.900.852.406 (2.173.952.983) 726.899.423 Ghi
Ding ty seiv frau 58% von ch0 sci. hem Gila Cling ty CP CM Men XNK Go Tan Thang. Float (long sari xuat kinh doanh cOa CO ng ty con thua 13, do de aing ty con clang lam thO tqc giai the.
24 _ z 11_1-1 T'm Izi 1-'4 T. 7: =
C6ng ty TNHH MTV Lam nghlep Binh Thuan 30 Yersin, TP. Phan Thiet, tinh Binh Thuan
4. CAC KHOAN PHAI THU IKHAC
Bao cao tai chfnh Cia narn tai chinh ice" thOc ngay 31/12/2017
4.1. NgAn flan - Torn Crng
+ Nguyen Ten Hong + Xl nghigp Lam nghigp Bgc Binh
Thugn
+ Xi nghigp Lem nghigp Hem Thugn Nam
+ Xi nghigp Lam nghigp Ham Ten + 061 tuong khec
- K9 cuvc, k9 qu9
+ ado idnh beo hanh hang rnbc XN gifi 00v Long
+ 06i tubffing khac - PM' thu khac
+ Gong ty TNHH Th6ng Thugn + Bao Nem xä hOi + Nguygn Ten Hong + UBND Thi xa La Gi - tign den b0 + Phei thu nggn ban khac
C0ng
SO cued nam Gid tri Dui ghonq
1.933.819.868
64.302. 00 150.239.708 234.999,060
595.570.513
634.343.853 318.666.734
64.302. 00 22.000.000
22.000.000
14.765.645.742
684.511 12.278.059.900
5.861.812 184.057.450
1.681.695.000 615.971.580
16.721.466.610 64.987.311
S6 elk' nem Gia tri phonq_
1.745.161.635
64.302.800 154.239.708 233.777.211
214.351.173
828.403.809
314.389.734
64.302.800 64.516.500
35.433.000
29.083.500 997.986.308
680.058.292 184.057.450
2.807.664.443 64.302.800
684.511 133.870.566
4.2. Dal han - K9 cove, k9 qu9
+ iv/ guy' vay vein titing rimg tat Bgc Binh
+ 0t coo thug 'The tai qugn 7 - TP.HCM
+ KJ, quSi beo lenh beo hanh hang intic Trueng Trung cep Nghe Binh Thugn
- Phdi thu khac
60.000.000 295.020.000 226.320,000
60.000.000 60.000.000
8.700.000
Citing 60.000.000 295.020.000
5. HANG TON KHO
- Nguyen lieu, vat lieu - C6ng cy, dyng cy - Chi phi SXKD cle, dang - Thanh ph6m - Hang h6a
Cf"ng
Chi chO:
SO coal nem S6 clau nam Cid g6c Do, phOng Gla g6c Dip gluing
3.027.294.766 1.800.000
114.657.436.725 5.135.135.351
756.458.827 (89.351.8
3.069.986.375
106.669.495.731 5.511.479.070
0) 761.498.082 (89.351.880)
123.578.125.669 (89.351.880) 116.012.459.258 (89.351.880)
- Gia tri hang tan kho &eking, k6m, mat phgm chgt khOng cO kha nang tigu thy tai thai digm mit nem: 89.351.880 thing.
25
Cemg ty TNHH MTV Lam nghiap Binh Thuan 30 Yersin, IF. Phan Thiet, tinh Binh Thuan
Bao cao tai chinh Cho narn tai chlnh kétthUc ngay 31/12/2017
6. TAI SAN Dei DANG DAI HAN Xay chvng co, ban do, dang só °LI& nam S6 tau nam
- Ring cao su trOng nam 2011 - XN LN Ham Tan 3.196.913.815 2.803.683.049 - Rirng cao su tong tiara 2012 - XN LN Ham Tan 1.041.423.000 1.041.423.000 - Siva chrra nang cap citrdrng yao dal 3- Xa Tan Tien 250.000.000 250.000.000 - Ceing trinh: Nha lam viec C6ng•ty 6.108.364.942 320.790.389 - CF den ha dal Dix an Nha may Van darn - Cac citing trInh khac
271.393.600 110.478.433
271,393.600 503.709,199
COng 10.978.573.790 5.190,999.237
26
C6ng ty TNHH MTV Lam nghiep Binh Thuan 30 Yersin, TP. Phan Thi6t, tinh Binh Thuan
7 . TANG, G1AM TAI SAN Co D1NH HOU HiNH
Bao cao tai chinh Cho nam tai chinh Ich th0c ngay 31/12/2017
Nha cfra, vat !don triic
Nguyen gia S6 du, du nam 28.044.812.964 2.525.880.363 3.786.689.146 S)-tang trong nom- 637.344.319 281.463.345 - Mua trong narn - - Dau lir XDCB hoan thanh 637.344.319 281.463.345 - Tang khac - SO giarn trong nam 44.083.000 42.000.000 239.692.100 - Chuyen sang BUS dab hy - - Thanh 19, nhuoing ban 44.083.000 42.000.000 239.692.100 - Giam khac - - SO du, cu6i nam 28.638.074.283 2.483.880.363 3.828.460.391 Cid tri hao mon 11.19 k6 S6 du, du nam 9.271.575.772 1.715.150.386 3.183.511.752 S6 tang hang Warn 2.087.361.308 222.870.496 213.076.979 - Khau hao trong nam 2.087.361.308 222.870.496 213.076.979 - Tang khac - - S6 giam trong nam , 44.083.000 42.000.000 239.692.100 - Chuya-n sang BDS dau kr - I hanhly, nht.rong ban 44:083.000 42.000.000-239.692.100 - Giam khac S6 du, cu6i nam 11.314.854.080 1.896.020.882 3.156.896.631 Gia tri con lai -raj ngay du nam 18.773.237.192 810.729.977 603.177.394 Tai ngay cuoi nam 17.323.220.203 587.859.481 671.563.760
Ghi chin - GO tri cern [al cue' nam gem TSCD hCru hinh dOng de the chap, ce'm co dam bao khoan vay - Nguyen gla TSCD haw hinh cif& nam da khau hao Mt nhung van con sCr dung - Nguyen gia TSCD hay hinh cuei nam oh& thanh ty - Cac cam ket VA vinc mua, ban TSCD hau hinh cO gia tri lOn trong Wong lai
Thiot bi van phOng
Stic vat, %grim . cay lau nam , COng
179.012.000 34.536.394.473 175.100.000 1:153.907.664 60.000.000-
60.000.000 60.000.000 175.100.000 1.093.907.664
325.775.100 -
325.775.100 -
239.012.000 175.100.000 35.364.527.037
179.012.000 14.349.249.910 8.000.000 2.918.333 2.534.227.116 8.000.000 2.918.333 2.534.227.116
- 325.775.100
325.775.100
187.012.000 2.918.333 16.557.701.926
20.187.144.563 52.000.000 172.181.667 18.806.825.111
438.326.167 VND 5.925433.846 VND
- VND VND
Chi tieu May m6c thiot
Phutang tien Van tai
Gong ty TNHH MTV Lam nghiep Binh Thuan Bao coo tai chinh 30 Yersin, TP. Phan Thiet, tinh Binh Thuan Cho narn tai chinh ket thetc ngey 31/12/2017
8 TANG, GIAM TAI SAN CO DINH VO HINH
Chi tieu
Nguyen gia
Quyon Phan mm TSCD ve, hinh sir dyng dit may tinh khac COng
SO du, dau nam SO tang trong nam - Mua trong nem - Tao ra ter nOib0 - Tang do hop nhat kinh
doanh - Tang khec SO giam trong nam - Thanh 9, nhuvng ban - Gam khan SO cu6indm Gia trj hao mon luji ke
40.000.000 40.000.000
40.000.000 40.000.000
SO dtr dAu nám S6 tang trong nam - Khau hao trong nam - Tang khan SO gIam trong Warn - Thanh ly, nhuvng ban - Gam khac S6 du, cu6i nam Gla tri con la'
40.000.000
40.000.000
VAN ' mitt4
Art
_ 40.000.000 40.000.000
Tai ngay du nam Tai ngay cutii Wain
Chi chti: - Gia tri can Ii cu.& narn aim TSCD v6 hinh clang de the chap, VND
cgm c6 darn bar) khoen vay
- Nguyen gia TSCD va hinh cool nam de khan hao het nhuing van 40.000.000 VND can sir dung
28
675.477.726 536.000.891
1.148,583.684
1.148.583.684
1.418.669.162
1.418.669.162
COng ty TNHH MTV Lam nghlOp Binh ThuAn 30 Yersin, TP. Phan Thiet, tinh Binh Thuan Cho
9 . CHI PHiTRA TRUtC
9.1. NgAn hQn - Chi phi tra to.r6,0 thud ho@t Ong TSCD - CCDC xuat dOng - Chi phi di vay - Chi phi khac
Bao cao tai chinh nam tai chinh ket th0c ngay 31/12/2017
so cuOi nam SO du nam
675.477.726 536.000.891
COng
9.2. Dal han - Chi phi tiler-1h lap doanh nghiep - Chi phi mua bdo hiern - Chi phi khac
C(ing
29
s6 cutii nam
Gia tn So co5 kha
Wang tra na COng ty CP Sach va Thidt bi Binh Thuan Ngan hang Cong lbw:mg VN-CN Binh Thuan 11.596.670.786 11.596.670.786
Cc:Mg 11.596.670.786 11.596.670.786
Chi ti6t cac khoin vay ngay k6t tithe n5m tat chinh nu: S6/ngay
Ben cho vay caa hop dong vay SO 02/2017-HDCVHM/NHCT600-LAMNGHIEP BT ngay 31/3/2017 va Van ban saa b6 sung hqp diing vay. Flan mac tin dung: 12.000.000.000 VND
Ngan hang C6ng Hwang VN - CN Binh Thuan
gong ty TNHH MTV Lam nghidp Binh Thuan 30 Yersin, TP. Phan Thiet, tinh Birth Thuan
10. VAX VA Ng' THUE TM CHiNH 10.1. Ngan han
a. Vay va no, thud tai chinh
Bao Cao tál chinh Cho nem tai chinh ket thtic ngay 31/12/2017
Phat sinh SO dau nam
Tang Clam Gia tn! S6 c6 kha nang tra no,
19.305.108.780
100.000.000
9.981.273.764
100.000.000
2.272.835.770
100.000.000
2.272.835.770
19.305.108.780 10.081.273.764 2.372.835.770 2.372.835.770
Thai flan vay Lai suAt SA cu6i nam Hinh that dam bao khoan vay
9 thang 8,5%/nam 11.596.670.786 - Xtratng che ben go tot khu phO E, Hian Vuryng, P.Thanh Hai, TP.Phan Thief, tinh Binh Thuan, tri gia: 6.290.900.000 VND
Nha lam yi0c toi s6 30 Yersin, P.Pha Tiinh, TP.Phan Thiet, tinh Binh Thuan, tri gia: 1.175.000.000 VND
Cita hang toi s6 509 Ti-in Hung Boo, P.Loc Boo, TP.Phan tinh Binh •Thuan, gia 1.137.000.000 VND.
11.596.670.786
30
Cong ty TNHH MTV Lam nghiep Binh Thuan 30 Yersin, TP. Phan Thiel, tinh Binh Thuan
Bao cao tai chinh Cho nam tai chinh kat thtic ngay 31/12/2017
10.2. DM Ilan
a. Vay no' thue tai chinh
Ngan hang COng thtrang VN-- CN Binh Thuan
COng
Chi Vet cac khoan vay tar ngay ket
So/ngay coa hop thing vay
Só cuSi nam Phat.sinh So du nam So Co MIS
Gia tri nang tra
Tang Giam Gia tri Soo() kha
Wang tra no
3.277.992.611 3.277.992.611 1.948.949.99f 819.498.152 2.148.540.772 2.148.540.772
3.277.992.611 3.277.992.611 1.948.949.991 819.498.152 2.148.540.772 2.148.540.772
Mac nam tai chinh sau: Ben cho vay Thol han vay Lai suit Só cuoi nam Hinh thirc dam bao ,khoan vay
SO: 01/2016-HDTDDA/NHCT600-LAM NGHIEP ngay 27/12/2016 (Han muc tin clung: 5.000.000.000 VND)
COng
Ngan hang COng thtrang VN - CN Binh Thuan
60 thang 10%/nam 3.277.992.611 Quyen SOD ye tai sat) gen lien yol clet (el 30 Yersin, P. Pha Ttinh, TP. Phan Thiet, tinh Binh Thu an tit gia: 8.617.000.000 VND.
3.277.992.611
31
C6ng ty TNHH MTV Lam nghlOp Binh ThuOn 30 Yersin, TP. Phan Thiet, tinh Binh Thuan
Bao cao tai chinh Cho narn tai chinh kat thOc ngay 31/12/2017
11 .AI TRA NGLY&I BAN
SO cuoi nem SO du nam
Gla tr] $O co kha
nang tra fly Gia tri $O cd khá nang tra no,
NgAn hn Cong ty TNHH Khanh Dirang Fitting Deng Loi Cong ty TNHH San Phat f)pt Cty TNHH XDNT Diming Bang Khoa COng ty TNHH KDTH Huvng Giang Vin QLR ben vOing & ChOing chi thing Doanh nghiep tty nhan one bien gó
DOng Binh
Phai tra dói tubing khac
29.800.000
371.049.000 224.295.000 225.722.000
221.115.975
1.424.015.187
29.800.000
371.049.000 224.295.000 225.722.000
221.115.975
1.424.015.187
81.554.000 142.650.000
40.948.740
42.148.500
81.554.000 142.650.000
40.948.740
42.148.500
COng 2.495.997.162 307.301.240
12 THUB VA CAC KHOAN PHAI THU, PHAI
12.1. Thu4 ya cdc khoan phai nOp Thue gia tri gia tang Thue thu nhap doanh nghiep Thue thu nhap ca nhan Thue nha clat, tien thue dat Thue khac
COng
12.2. Thu6 va cac khoan phai thu Thue gia tri gia tang Thue kit
COng
NOP NHA NU'OC SO dAu nam SO phal nOp
trong nam Soda thut
nOp trong nam SO cuOi nam
(÷. (ay I 2 T;
552.205.986 4.576.414.354
63.260.999 3.030.837.693
345.304.082 4.137.988.477
179.317.675 3.310.226.576
552.205.986 4.554.122.281
242.578.674 6.341.064.269
345.304.082 4.160.280,550
8.222.719.032 7.972.836.810 11.689.971.210 4.605.584.632
Ghi cho:
Quydt toan thud cua Gang ty sd chiu sv kiem tra cela ca quan thud. Do viec sap dung ILI& ye cac quy clinh ye thud cgi vai nhidu loot giao dich khec nhau GO th4 (Iwo gidi (filch theo nhidu cacti kit nhau, so thud dam trinh bay fret? Bao cao tthi chinh CO th4 1;4 they c16i theo guy& clinh °Oa quan thud.
13 . CHI PHI PHAI TRA
Ngen hen
Thiet ke khai thac rOing triing Bao hiem xã hOi con phai nOp
SO cued nem
SO Tau narn
994.122.385
2.096.719.502
COng 994.122.385 2.096.719.502
14 . PHAI TRA KHAC
NgAn hAn - KPCB - BHXH, BHYT, BHTN
- Cac khoan phai tra, ph5i nOp khac + Tian den ba duorg Vinh Ten
StituOi nam SO du nem
187.661,722
1.840.230.100 52.964.100
350.628.975 186.891.622
2,711.530.000 Song May " 52.964.100
32
Cling ty TNHH MTV Lam nghiOp Binh Thuan 30 Yersin, TP. Phan Thiet, tinh Binh Thuan
Tian boi thudeng kenh S6ng Wog, Hera Can + PMi tra chuong trinh tr6ng didu B6c Binh
Tian clan bei ph& thu cOa Cty Th6ng ThMn Tien MI thuong tuyen darling diOn 500KV Ca° khan ph& tre Khoo
Bao cao tài chinh . Cho pam tai chinh ket thOc ngay 31/12/2017
1.604.645.000
170.340 000 170.340.000 1.473.559 900
951.336.000
63.330 000
12.281.000
COng 3.249.050.597 2.027.891.822
-13c0 1
CONG 'k11111110 CE! VU T (:11 NH
VA K
Pth N
33
Cong ty TNHH MN Lam nghiap Binh Thuan 30 Yersin, TP. Phan Thiet, tinh Binh Thuan . Bao cao tai chinh
Cho nam tai chinh ket thOc 15 . VON CHO SO' HO'U
15.1. Bang dal chiOu bin dOng cCia van chu hCru
ngay 31/12/2017
56 du
Von gap cCia cilia se, hCru
V6n khac cüa chis ser Mku
Qu'y dau phat then
Quji khac Loi nhuan thuOc chit se, sau thua
C 'Ong du, nam truOt
- Lcyi nhuan tang trong nam trtrac - Tang von trong nam tuft - Tang khac . - GiArn von trong nam trut - Gam khac
97.795.230.976 30.500.000 220.615.052
6.823.487.603
14.911.305.897 22.744.958.678
- (25.528.931.506)
112.957.651.925 22.744.958.678
6.823.487.603
(25.528.931.506) S6 du, cuoi nam try& (SO du, dau nam nay) 97.795.230.976 30.500.000 7.044.102.655 12.127.333.069 116.997.166.700 - Lai nhuan tang trong nam nay - Tang von trong nam nay
- Tang khac - Giam von trong nam nay - Giam khac
4.753.632.557
15.929.144.235 15.929.144.235
4.753.632.557
(13.507.020.913) (13.507.020.913) SO du, cuoi slam 97.795.230.976 30.500.000 11.797.735.212 14.549.456.391 124.172.922.579
97.795.230.976
97.795.230.976 6.384.485.291
SO GA nom 11 822.845.926
97.795.230.976
97.795.230.976 13.244.808.468
Nam nay Nam trutc 242.732.704 84.724.704
(1.409.071.990) (1.081.489.390) (1.166.339.286) (996.764.686)
s6 cu6i nam SO du nem 244,734 245,64
Cana ty TNHH MTV Lam nghidp Binh Thudn Bao cao tai chinh 30 Yersin, TP. Phan Thiet, UM) Binh Thuan Cho nam tai chinh k6t th0c ngay 31/12/2017
15.2. Chi tiet v6n du tu, &la chO see hall
Van g6p cua Nha nut 97.795.230.976 97.795.230.976 - Von gdp cOa cac d6i tuvng khac
s6 cu6i nam S6 dM nam
COng 97.795.230.976 97.795.230.976
15.3. Cac glao dich vd v6n v&I cac chi) sfr hDu va phdn ph6i c6 t&c, chla nhudn Nam nay Nam twat
Van dau tv cOa chO s6, 110,1.1 + Von gap dau nam + Von g6p tang trong nam + Von gdp glm trong nam + V6n gOp cu6i nare
-06 tin cr1 nhuan á chia
15.4. Cac guy coa doanh nghidp
,Qu9 dau tv phat then - Qu9 ha tr? sap x6p doanh nghiep - Qu'y khac thuOc von chi) ea hall
15.5. NguOn kinh phi
- Nguen kinh phi sv nghlep - Chi sv nghi6p - Nguain kinh phi con lai cu6i nam
16. CAC KHOAN MVC NGOAI BANG CAN DOI KE TOAN
Ngodi td cac lodi
- USD - EUR
35
Cong ty TNHH MTV Lam nghitp Binh Thuan Bao cao tai chinh 30 Yersin, TR Phan Thitt, tinh Birth Thuan Cho nam tai chinh ktt thOc ngay 31/1 2/2017
VI. THONG TIN 136 SUNG CHO CAC KHOAN myc TR1NH BAY TRONG GAO CAO Kt' QUA HOAT BONG KINH DOANH
1 . TONG DOANH THU BAN HANG VA CUNG CAP DiCH V1,1
Doanh thu - Doanh thu ban hang h6a - Doanh thu ban thanh phern - Doanh thu cung cp dich vu
Dan vi tinh: VND
Nam nay Nam tarot
64.404.143.266 81.952.928.528
COng 64.404.143.266 81.952.928.528
2. CAC KHOAN GIAM TRU' DOANH THU
- Chief khau thiyang mai - Gram gia hang ban - Hang ban bi tra lai
Nam nay Nam tut
cy,,011 4.2
,CONG T -'i Cli NIIEM III.
vy TI! cithni KE
,A TC I'll IA NA-
- T.p
COng
3. GIA VON HANG BAN
Nam nay Nam trf.ftc - Gia von hang h6a, thanh phtm scia ban 40.897.580.344 43.837.106.518 - Gia von cOa dich vy d cung Sp
COng 40.897.580.344 43.837.106.518
4 DOANH THU HOST BONG TAI CHINN
- Lai tien girl, Wan cho vay - CO tut, Iç nhuan chive chia - Lai chanh lech t9 gla chua thtyc hien - Doanh thu heat deng tai chinh khac
Nam nay Nam trutc 12.235.157 35.158.992
325.793
C6ng 12.560.950 35.158.992
CHI PHI TA1CHfNH
- Lai lien vay - Chi phi tai chInh khac - Cac khoan ghi giam chi phi tai chinh
Nam nay Nam Nita 1.191.727.798 322.010.861
COng 1.191.727.798 322.010.861
THU NHAP KHAC
Nam nay Nam trutc Thanh 19 tai sari c6 dinh 31.818.182 Cho thuo MB, dien nutc 48.645.231 Dutc den NI, bOi thutng 12.706.068.230 1.236.426.562 Thu khoen trOng ruing CT135 260.076.791 701.905.750 Thu khoan trOng & khai thac khac 841.993.004 770.651.707 Khac
715.307.271 4.054.687.341
Cc:mg
14.603.908.709 6.763.671.360
36
2.353.022.892,r'
12.013.523.638 64.008.026
Cony ty TNHH MTV Lam nghiap Binh Thuan Bao cao tai chinh 30 Yersin, TP. Phan Thiatitinh Binh Thuan Cho nam tthi chinh ket thOc ngay 31/12/2017
7. CHI PHI KHAC
- Gia trj con Ii TSCD va chi phi thanh I, nhuvng ban TSCD - L6 do danh gia Ii tai san - Cac khan bj phat yi pham hanh chinh - Cac khoin khac
COng 1.179.082.034
.179.082.034
Nam nay Nam trutc
129.613.764 952.706.377
1.082.320.141
8 CHI PHI BAN HANG VA CHI PHI QUAN Li' DOANH NGHIEP
8.1. Chi phi ban hang - ON phi nguyen, vat lieu - Chi phi cony cu, dung cc] - Chi phi nhan c6ng - Chi phi khau hao - Thue, phi, le phi - phOng bao hanh sin pham, hang hOa - Chi phi dich Yu mua ngoai - Chi phi khac bang tien
COng
8.2. Chi phi mien ly Idoanh nghiap - Chi phi nguyen, vat lieu - Chi phi c6ng cy, dung cy - Chi phi nhan c6ng - Chi phi khau hao - Thue, phi, le phi - Hoan nhap Qu9 tien lirang dity phOng - Hoar' nhap dkr ph6ng nq phii thu, trich trutc, thui dat - Chi phi djch vy mua ngoai - Chi phi khac bang tien
COng
9. CHI PHI SAN XUAT, KINN DOANH THEO YEU TO
- Chi phi nguyen lieu, vat lieu - Chi phi nhan cOng - Chi phi khthu hao TSCD - Chi phi clich vy mua ngoei - Chi phi bang nen khac
COng
10.815.240.621 24.277.856.367
2.534.227.116 8.865.980.583 5.506.097.406
51.999.402.093
12.376.049.839
1.137.759.408 6.356.846.846
135.162.244 9.000.000
3.309.040.198
(128.228.250) 1.304.815.293 3.560.694.298
Nam nay
115.220.828
1.044.844.879
963.770.352 1.185.204.139
Nam trutc
1.096.709.694
:o
1.256.313.1984kt VAN
(4.497.927.541) (559.216.896) 352.303.422
5.073.893.499
12.446.584.148
7.208.049.694 31.713.188.416
2.470.195.327 352.303.422
11.584.187.787
53.327.924.646
Nam nay Nam trutc
10. CHI PHI THUE THU NHAP DOANH NGHIEP HIEN HANH 1
- Chi phi thui thu nhap doanh nghiep VI-1h tren thu nhap chju thue nem hien hanh
- Dieu chinh chi phi thue TNDN dia cac nam trutc vao chi phi thue thu nhap hien hanh nem nay
Ctjng
Nam nay
Nam tarot
4.137.988.477
5.776.414.353
189.341.289
4.137.988.477
5.965.755.642
37
Nam nay 6.739.050.820
10.800.771.916 Nam nay
Ci MACH D1C If
TM CI
C6ng ty TNHH MTV Lam nghlOp Binh ThuAn Bao car) tai chinh 30 Yersin, TP. Phan Thiet, tinh Binh Thuan Cho nam tai chfnh ket thOc ngay 31/12/2017
VII. THONG TIN BO SUNG CHO CAC KHOAN MC WEN sAo cdo LUU CHUYEN TIEN Te
. Cac glao dich khOng bAng tin anh Inrifyng ter( Bao cao lut chuy6n tien te trong twang lai Nam nay Nam trutc
- Mua tai san bang cach nhan cac khodn no' lien quan trvc tiep hoc thOng qua nghiep vu cho thue tai chInh
- Mua doanh nghiep thong qua phat hanh c6 phieu „ - Chu* no thenh yen chi) ser - Cac giao dich phi Pen tØ khac
2 . Cac khoan ben do doanh nghiep nem gia, nhuing khong sir dyng KhOng co
3 86 tien di vay thin thu trong kji . - Tien thu tir di vay theo khe utc theng thutng - Tien thu phat hanh trai phieu thutng - Tien thu tip phat hanh trai phieu chuyen del - Tien thu ter phat hanh c6 phieu izu dal phan loai la nix phai - Tien thu ter giao dich mua ban Ii trai phieu Chfnh phi) va REPO chumg khoan
- Tien thu tir di vay duti hinh thOc khac
4. SO nen da tra thyt goo vay trong ky - Tien tra ny g6c vay theo khe utc theng thutng - Tien tra ncr g6c trai phi& thutng - Tien tra ncr g6c trai phieu chuyen del - Tien tra ny g6c c6 phieu au dai phan lopi la na phai tra - Tien chi tra cho giao dich mua ban !pi tral phi& Chfnh phi) va REPO chimg khoan - Tien tra nv vay duti hinh thirc khac
38
C6ng ty TNHH MTV Lam nghiep Binh Thuen BA° cao tai chinh 30 Yersin, TP. Phan Thiet, tinh Binh Thuan Cho nàm tai chinh ket thOc ngay 31/12/2017
VIII. NHIYNG THONG TIN KHAC
1. Thong tin ve cac ben lien quan
1.1. Giao dich cac thanh vien quail ly cher chot Cac thanh vien quan ly che chat va cac ca nhan to lion quan g m: Ch6 tich COng ty, Ban Tang Gam dac vá Kiem scat vien.
Cac nghiep vy phat sinh trong nam giCra Cong ty ye cac thanh vien quen ly chi) chat:
Chi phi cua Chu tich C6ng ty, Ban T6ng Clam dee va Klem sok vien
+ Chi phi tien lutng 3.038.323,291 3.149.783.654 + Th0 lao
Nam nay Nam trutc
Cac giao dich khac Nam nay Cho vay/ mutn tien Giao dich mua ban
Tai ngay ket th6c nam tai chinh, Gong no, vOi cac thanh vien quan ly ch6 chat nhu sau: SO cuOi nam
Phai thu Ph& tra
Nam
Htfullnit vy it HI RE THAI
SO du nom Ism LA NMI./
1.2. Ciao dich vfri cac ben lien quan là t6 chat Cat ben lien quan COng ty CP Che bien ,XNK GO Tan Theng ang ty con 58,00%
Trong nam COng ty ce cac giao dich vdi cac ben lien quan nht, s u: Khong co.
Cho den ngay lap Boo cat) tai chinh, cac khoin chuia Ctuvc thanh than v&i cac ben lien quan nhu, sau:
COng ty CP Che bien XNK GO Tan Thing No phai thu 2.114.498.481
Ben lien quan Nei dung Gia tri
Th8ng tin v6 hot Ong lien tuc
KhOng cO bet ky sy, kien nao gay ra sçr nghi ngo, l&n ye khe nang heat Ong lien tuc va COng ty khang co Y dinh cOng nhu, buOc phei ngCrng hoat Clang, hoc thu held (Yang ke quy m6 boat dOng c6a minh,
Thong tin so sanh (nht-vng thay d6i v6 thong tin nam trutc)
SO lieu so sanh dm Mot SO chi tieu cOa nam tai chinh 2016 da dine dieu chinh theo Quyet dinh phe duyet cOa UBND tinh Binh Thuen ve quji tien 'yang Vien chirc cidan cc' the nhix sau:
so trutc dieu chinh: SO dieu chinh lal: Bang Can aOi k6 toan
- Thue ye cac khaen ph& n5p Nhe nubs° 8.200.426.959 8.222.719.032 - Phoi tie ngui51 lao clOng 5.114.012443 5.002.552.080 - QuS7 khen thuong, phOc lqi
2.292.696.575 2.278.764.029
- Qui? claku phat Wen 7.017.352.168 7.044.102.655 - Lqi nhuan sau thu4 °hire phan ph6i
12.050.982.720 12.127.333.069
Bao cao Ket qua kinh doanh:
- Chi phi pan 13idoanh nghie'p 12.558.044.511 12446.584.148 - Lqi nhuan thuan ter HDKD
22.917.902.738 23.029.363.101
Mei quan he Ser hivu von
39
Bao cao tai chinh Cho nam tai chinh ket th6c ngay 31/12/2017
28.599.253.957
5943.463.569
22.655.790.388
28.710.714.320
5.965.755,642
22.744.958.678
kat th0c vao ngay 31/12/2016, da &rot COng Nam (AASCS) kiem loan.
K6 than trutng Lap, ngdy 19 thang 01 ndm 2018
Giam dac
TNI-IH
IRAN THI THANH TAM NGUYEN TIEN DUNG
Cony ty TNHH MTV Lam nghiep Binh Thuan 30 Yers in, TP. Phan Thiet, grill Binh Thugn
- Ring ipi nhuan ke toon trudy thud
- Chi phi thud TNDN Man hanh
- Lpi nhuan sau thud thu nhap doanh nghidp
- LW co ban tran co phi&
S6 lidu so sanh con lei la so 'Feu ten Bao cao tai chinh ty Dich vu Ili vM Tai chinh Kg toan ya Kim toan Phla
Nguti lap bleu
PHAM MINH TAI
40
I 1