cong ty co piian nhi:e;t di:e;n ba. ria • so ffi cao tai chinh quy 2 2014.pdf · dll phong giam...

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CONG TY co PIiAN NHI:E;T DI:E;N BA. RIA - MA SO THUE: 3500701305 .... ..... ffi I :EVN_TPCtBA_8'A BAo cAo TAl CHiNH QUY 2 NAM 2014 ? (Trtr6'c Idem toaD)

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CONG TY co PIiAN NHIET DIEN BA RIA - ~ ~

MA SO THUE 3500701305 bull ffi IEVN_TPCtBA_8A

BAo cAo TAl CHiNH QUY 2 NAM 2014

(Trtr6c Idem toaD)

MAn s6 n 09 bull DN

Dan vi baa cio Cling Ty CP Nhit)t Dit)n Bil Ria Ban hanh Iheo QD stf1512006IQD middotlffC ngily

2010312006 eua M tnttfng lffC sUa dJi btf sling

poundIia chi Pbltltmg Long Hltang bull TP Bil Ria Iheo IT 2441200911TmiddotlffC ngily 3111212009

eua Bt) tnttfng lffC

BAN THUYET MINH BAa cAo TAl CHINH Quy 2 nam 2014

Imiddot D~e di~m ho~t dQng eua doanh nghl~p 1middot Hlnh th(rc sir hCiu v6n Von c6dong

2middot Linh V1c klnh doanh San xwJit di~n Mo dvemg saa chile cai IIlO cac thiel bl di~n vn tai dao lila mua ban

3middot Nganh ngM klnh doanh bull San xual kinh doanh di~n n~ng bull Quan 19 vn Mnh baa dllang Stfa chiJa cai tO cac IhiElt bl di~n cac clrinh nhi1 di~n c6ng trinh kien trUe cua nM may di~n bull EJilO IIlO va pMt trieuron nguon nhan 1flC ve quan 19 vn hltlnh Mo dUGng va sria chile thiet bl nhltl may di~n bull Mua Mn v1 til thiel bl bull Lp dt an dau Iv xfly dlllg middot Lp dt an dau 111 xay dlllg qulin 19 dt an dsectu tv xay dlllg middot Thi c6ng lap d1 cae cong trinh di~n - San xual mtc1c cat wac uong d6ng chai bullSan xufR cac san phfim kMc Mng kim loi va cae hot dcentng dlch V(l co lien quan den eong vi~c eMMa kim IOlili bull Lap dt trang thief bl cha eae cong trinh xiiy dtf1g bull Cho Ihue thiel bl tai san co dnh cau cang van phOng bull Cho hue phl1f1ng li~n vn tai - Kinh cloanh nM Mng khach sn - Kinh doanh Mt d)ng sm - Vn chuydn Mnh kMch theo hqp dang -eMbien va kinh doanh nong san -eMbien va kinh doanh h8i san 4- f)~c di~m h~t dcentng cua doanh nghl~p trong nam 13i chfnh cO anh huemg den bao cao tal chfnh

IImiddot K$I ke toan dan v tien t~ sii dlng trong ke toan 1middot Ky ke tOOn nam b~t dau tCI ngay 01101 ket thUe veo ngay 3112 2- f)on Vi tl~n t~ Slr d~ng trong ke toan VND

III Chu~n mVe va ch6 d9 k6 toan ap dyng 1middot CM dQ k~ loan ap dvng Thea Quyel dnh so 1512006lQDmiddotBTC ngay 201312006 cua B(I Irfl(]ng B(I Tai Chinh 2middot Tuy~n b6 v~ vi~c tuan 1M Chu~n mllC k~ loan va Che dQ k~ toan C6ng ty CP Nhi~f di~n Ba Ra cam kef lulln 1M cac chuan mlfe va eMd(l ke loan Vi~t Nam 3- Hinh thCrc ke toan ap dmg Nh~t kY chung IV Cae ehinh sach k6 toan ap dvng

1middot Nguylln tac phl1Clng phap xac dinh cae khoan tiEln liEln m~l Mn gUi ngan hang tiEln dang chuy~n gom bull Nguylln lac xae dinh cae khoan tLtltmg dllcmg Mn ThlfC Ie bull Nguylln lac va phucmg phap chuyn dOi cae dong Mn khac ra dong iiin sa dllng Irong ke loan Thea tj gia blnh qulln lien nglln hcing

2middot Nguylln tac ghi nh~n hang too kho bull Nguy1in tac ghi nh~n hang ton kho Thea thlfc te pMt sinh bull Phl1Clng philp tfnh gia t~ hang ton kho cu6i 1lt5 Sinh quan gia quyen bull Phucmg philp hlch loan hang tOn kho (kll khai thuang xuyem hay kiEm kll dnh ky) Ke khai thfl(ing xuyen bull L~p dll phong giam gia hang Ion kho

3middot Nguylln tae ghi nh~n va khau hao TSCf) bull Nguyen tae ghi nh~n TSCEl hOU hinh TSCpound) vO hinh Theo thlC Ie pMt sinh bull Phucmg phap khau hao TSCf) hOU hlnh TSCEl vO hlnh Khau hao thea alang Ih~ng

4middot Nguylln tae ghi nh~n va khau hao bat dcentng san dau tLr bull Nguyen lac ghi nMn bal dcentng san dau Ill

bull Nguyen tac va phLrC1l1g phap khau hao bat dcentng san dilu Ill

5middot Nguylln tac ghi nh~n cae khoan dau III tai ehinh bull Cae khoan dau III vao GOng ty con GOng ty lilln ket v6n gop vao 00 sa kinh doanh dong ki~m soal

bull Cae khoan dau III chUng khoan ngan hln

bull Cae khoan dau tu ngan h~n dai h~n khae

bull Phl1Clng phap I~p dll phOng giam gia dau tLr ngan hiiln dai hln 6middot Nguylln lac v6n h6a cae khoan chi phi di yay bull Nguyen tae v6n hoa cae khoan chi phi di yay middot TY I~ v6n hOa chi phi di yay dLrgc Sl dllng d~ xae dnh chi phi di Yay dLrgc von h6a Irong 1lt5

7middot Nguyen tae ghi nh~n va von hoa cae khoan ehi phi khae bull Chi phi Ira tnJac Ttrang dlrJng kY tl1ftJc bullChi phi khae bull PhLrC1l1g phap pMn bO chi phi Ira trOOc Thea tCmg quy bull PhLrC1l1g phap ph~m bO lqi the thuang miili

~ ~

ii

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~ Nguyen tac gnl nh~n chi pm phill tnt - Thea chi phi Ihvc IepMt sinh

9- Nguyen tae va phuang phap ghi nh~n clie khoan d1l ph6ng phai Ira

1() Nguyen tac ghi nh~n v6n ehu sa hilll - Nguyt~m Ilk ghi nh~n v6n dau tu cua chil sa hilll th~ng du v6n cO phan v6n khflc cUa eM sa hilll - Nguyen lac ghi nh~n chenh I~ch danh gill Ili tai san

- Nguyen lac ghi nh~n chenh I~ch tY gill Thea IhlfC Ie khi thanh loan va hoch loan - Nguyen lac ghi nh~n lqi nhu~n chua pMn ph6i Doanh Ihu - Chi phi - Thue TNDN

11- Nguyen tac va phuong phfip ghi nh~n doanh thu - Doanh Ihu ban hang San phtlm di~n

- Doanh thu cung cap djch V1J - Gia cong co khi bull Bao dlJ1ng sua chila lhiet bl din )07 - fJao Igo - Vn chuyeuron hanh khach theo hqp dong N(

Pf

- Doanh hu h0ltil d~ng lai chfnh - Uii tien gili middotT 1bull Doanh thU hqp d6ng xay dlflg -12- Nguyen tac va phuong phap ghi nh~n chi phi tai chinh Theo h1fC IepM sinh SAl

13- Nguyen lac va phuang phap ghi nh~n chi phi thue Ihu nh~p doanh nghi~p hi~n Mnh chi ph thue Ihu nh~p doanh nghi~p hoan lltili - Qu tm tinh -Niim ThIfC IepMi ncentp 14- Cae nghi~p VI d1l phong rUi ro hOi doai

15- Cae nguyen tik va phuong phap kef toan kMc

Vmiddot Thong tin b6 sung tho cac khoan mlt trinh bay trong Bang tim dol ke toan va Baa cao ket qua ho~t d~ng kinh doanh

Chi tieu CUO ky DAu nllm

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Ngay in 151072014

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bull Gill t~ hoan nh~p dt phOng giam gill hclng tOn kho trong nam bull Gill t~ Mng ttin kho dung d~ the chap eho cae khoon ng bull Ly do trich th~m ho~e hoan nh~p dt phOng giam gill Mng ltin kho

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bull Thanh Iy nhugng ban bullbullbullbull w~w w ~ _ bullbullbull __________bullbullbullbullbullbullw bullbullbullbullbullbullbullbullbull bull bullbull ~ bullbullbullbull _ww ~ww w bullbull wwwwwww bullbullbull wow_ bullbullbullbullbullbull __ w _ __ ~~~ww bullbull ww bullbullbull w w w bullbullbullbullbullbullbull H bullbullbullbullbullbullbullbull ~ _ ~ _~~ _~__ _ ___ __ bullbullbullbullbull __bullbullbullbullbullbullbullbullbullbullbullbullbullbullbullbull _ ____ ~__ ~~_ _____________ bullbullbull __ ~ __ ___ ___________ --- __ bullbull _bullbullbullww www bullbull w bullbull ~ ww ~~_~_ ~ bullbull_~l_ _~ ~-

bull LOy ke giam khac

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B09_DN- Thuyet minh btlo cao tili chlnh thea quyli djnh 15 Trang 5117Ngay in 15107f2014

Phu(II)g ti~n ~n (iii I Thiet bi dlng ell TSCD khae T6ng ng Khoim mile Nhlt eira May moe (hIe b I truyn dan quan Iy - S6 du cuoi kY 54988223913 2078855954036 27705406247 24529162212 699433020 12186778 179428 iiCGi~iITc6niafc~atsC8iiaufiirih l ~~ ~middotf~fng~ymiddotd~umiddot~~mmiddot39039i625iomiddot middot174161-608middot929 middot2825363middot30(middot middotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot1121925middot178middot 11(774middot964middot 217336774middot888 ~middotT~fng~ymiddotcu6imiddot~ middotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot middotmiddotmiddotmiddotmiddotmiddotmiddot369iIiTi988Smiddot middot15middot006322784 middotmiddotmiddotmiddotmiddotmiddotmiddotmiddot3middot44iiiiH240middotmiddot middotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot middot83281middot5middot209middot middot160middot721middot770middot middotmiddot middotmiddotmiddotmiddotmiddot156middot436middot500middot888

bull Gia t~ cOn llli cu6i kY Clla TSCf) hOU hlnh oil dung tM chap cam cO cae khoan yay bull Nguyen gia TSCf) cu6i kY oil khau hao h1i1 nhung v~n cOn sii dvng 662266619669

bull Nguyen gia TSCD euoi kY cho thanh Iy 110192424 bull Cae cam ket ve vi~c mua biin TSCD hOU hlnh c6 gia ~ IOn chua hllc hi~n

9- Tang giam tai san co dnh thue tal chinh

May moe PhU(ll)g ti~n Dlng CI TSCf) HH TSCgt VH Til IiKhoan roue Nhil cira thiel bl van till truy~n dan quitn Iy khac khac ng c ng

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bullTra lai TSCO thue ai chfnhmiddot~middotMuaTajmiddotTSCE)iiiu~middoti~iChfnfimiddot

~~ampt~~~~~~_~SO du dau nam

x1i~i~~~~-_ ~--- --_--- - Mua Ia TSCD hue tai chfnh

~~~~~~~_________ lt ____own bullbullbullbull _ __ _ _ bullbullbullbull ~ bullbullbullbullbullbullbullbullbullbull bull bullbullbullbullbullbull bullbullbullbullbull w bullbullbullbullbullbull ~ bull bullbull H~bullbull~ bullbullbullbullbull w bullbullbullbull _ ___ _ _ _ bullbull _ _____ bullbullbullbullbullbullbullbull _ __ bullbullbullbull ~ __ bullbull bull bullbullbullbullbullbullbullbullbullbullbullbull _ bullbullbullbullbullbullbullbullbullbullbullbull bull ~ bullbullbullbull _ u bullbullbullbull __ _____ _ _ ____ bull _____ bullbull __ bullbull__ bullbullbull 1bullbullbull__ bullbull ww w w www~~ bullbull bullbull _ ___ bullbull ~

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shyo is IE A

B09_DN- Thuyei minh bOo CGO liii chinh the() quytt dinh 15 Trang 6117Ngiiy in 1510712014

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bull Ti~n thue phat sinh them dugc ghi nh~n III chi phi trong nam bull Can CO d~ xac djnh Ii~n thue pMt sinh them bull ei~u khoan gia h~n thue ho~c quy~n duge mua tai san

10- Tang giam tai san cO djnh vO hinh ------------------------------

Quy~n Quy~ phlit Ban quy~n Nhin hi~uKboanmnc sir d1ng dat hanh bAng sang chi hang hoa

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~J~y~iji~~g~~u ri~~ bullT90 ra til nQi bQ doanh nghiep

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Luy ke tic dAu nam d~n cuAi quy nay Nam nay Nam tnr6c

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47961588053 93440276945

61841547636 78100669360 ~~~

32828886692 middot32704680967 middot7647298123 12350388906 11080147409 13103496855

146064871667 139589373287 ~~~~~

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6 c6 roc iqi nhu~ d1i tn cho eM sa hilu LllU ellul-in tiJn tf thnan til h09t aint liii chinh Llln chuyin tiJn thnlin trong Ai(20+30+40) Tien tan aliu kY Anh htdmg cua thay aJi tY ~iti h6i aJi quy aJi n~oltti If iiin DncnOi kY

34 35 36 40 50 60 61 70

Thuy~t minh

3

------shy

------shy

f-_

------shy

Lny k~ tir dAn nim din cu~i quy nay Niim nay Niimtnruc

4 5 -1263000000000 1128700000000

------shy

15526917013 23943500017 -122076526623 13943500017

58000000000 102000000000middot -J 15102007727 _-1~6955091302

~---

-141895200 -57143902927 54955091302

291434Sl1416 _500~8847163 471888793S5 222309481633

180454181109 272378328796 ~ - ~ -shy ~ -shy

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PHAN TH THUY UNH TRAN TH BAG XUAN

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Doo vi bao cao Cong ty cA pllAn Nbift Di~n Bs Ria Miu sA B OJ~DN

Dia chi Phtrirng Long H11OIlg - TP Bs Ria (Ban hlmh theo Quyet dinh Ii 1512006Ql)-BTC ngAy 201312006 cli B( truimg BTC slia d6i bIJ sung theo IT

2442009IT-BTC ngAy 311l22009 eli B( tnrliag BTC)

BAo cAo LUU CHUYEN TIEN T~ (Thea phuQng phrip gidn tiip)

Quj 2 lIam 2014 Bern vi tfnl tl6ng

CHITIEU MAs6 ThuyCt minh

1 2 3 1- LUi] CHUYJN nEN TlI HO~T DQNG KINII DOANH

1 Lui nllllin tTUlTe thII 01

2 Di2u chinh cho cae kltollll bull Kh~u hao tal sim e6 djnh 02 bull Cae khoan dg phong 03 bull Lal Ie CLTG h6i dolii chtra thlc hi~n 04 bull Lal Ie tit ho-t di)ng dltu tiT 05 bull Chi phi Illi vaX_ 06 bull Thu nh~p khiic do tang tai san co djnh bull Lai 11r~h~nh Ich tY giA eae khoan yay pMt sinh

3 Li nhugn tir kinlz doanh tmlle nhimg Ihay alii v8J1iUui9ng 08 (Tiillg) giam die khoitn ~hai thu 09 - (Tang) giam hang Ibn kbo 10 ~ T~g (gilim) cae khoan phH tra (khong k~ liii vay phai tra va thu8 TNDN phai n9P) II - (Tiing) giam chi phi Ita truampc 12 - TiBn Uii vay dii 1m 13 -------shy --shy- Thu~ TNDN da n9[l 14 - Tien thu khae tir hott dQng kinh doanh -_ 15 bull Ti~n chi khac tit hOllt dQng kinh doanh 16

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4 Luu chllyin lien thulin tir fto~t i1Png san xlllit kinh doanh 20 II- LUi] CHUYEN TmN TUHOAT DONG DAu TU

1 TiSn chi dS mua sAm xiiy dvng TSCf) va cae TS did h(ll1 khae 21 2 Ti6n thu tir thanh Iy nhultrng ban TSCf) va cae tlii san dai h1O khac 22

Luy ke tic dAu nam d~n cuAi quy nay Nam nay Nam tnr6c

4 5

47961588053 93440276945

61841547636 78100669360 ~~~

32828886692 middot32704680967 middot7647298123 12350388906 11080147409 13103496855

146064871667 139589373287 ~~~~~

-426368957360 161185007439 middot10431945210 1020857632 194242151014 -157455475661

-540530844 53663877 ~~~

-11415431295 -13482955328 -~ -shy ~-

-18747227 -49486~88152

442644401 12135000 -4088137022 -355379646

-112 14081876 81080438448

-3303443636 -----~---

CHiTIEU MAs6

1 2 3Ti~n chi cho vay mua cae cOng CI nq eua don vi kMc 23 4 Tieuron thu h6i cho vay ban 4Ii cae cOng ell nq eua don vi khae 24 5 Ti~n chi dau tu goP vAn vao don vi khiie 25 6 TiSn thu hoi dau tu gOp vAn vao don vi khae 26 7 Thu Uti tieuron glii c6 tire va Icri nhu1in dUQe chia 27 LUll chuyin ti2n If tlllian til llO(l1 aihJ( adu tit 30

III - LUU CHUYEN TIEN TE Tit H04-T DQNG TAl cniNH giBn thu tir pMt hanh c6 phi8u nh~n v6n goP eua cM sO hilu 31 2 Tieuron chi tra vAn gop cho cac CSH mua lli c6 phiiiu clia DN d11 phlit Mnh N 3 Tien vay ngim h~n dlii hm nh~ uuqc 33 4 Ti8n dHra gAc vay

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5 TiBn chi tra nq thue tai chinh _----shy

6 c6 roc iqi nhu~ d1i tn cho eM sa hilu LllU ellul-in tiJn tf thnan til h09t aint liii chinh Llln chuyin tiJn thnlin trong Ai(20+30+40) Tien tan aliu kY Anh htdmg cua thay aJi tY ~iti h6i aJi quy aJi n~oltti If iiin DncnOi kY

34 35 36 40 50 60 61 70

Thuy~t minh

3

------shy

------shy

f-_

------shy

Lny k~ tir dAn nim din cu~i quy nay Niim nay Niimtnruc

4 5 -1263000000000 1128700000000

------shy

15526917013 23943500017 -122076526623 13943500017

58000000000 102000000000middot -J 15102007727 _-1~6955091302

~---

-141895200 -57143902927 54955091302

291434Sl1416 _500~8847163 471888793S5 222309481633

180454181109 272378328796 ~ - ~ -shy ~ -shy

~ 0

~ ~

NGUalLAp~[EU KE TOAN TRUONG (y ~~)~

PHAN TH THUY UNH TRAN TH BAG XUAN

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CHiTIEU MAs6

1 2 3Ti~n chi cho vay mua cae cOng CI nq eua don vi kMc 23 4 Tieuron thu h6i cho vay ban 4Ii cae cOng ell nq eua don vi khae 24 5 Ti~n chi dau tu goP vAn vao don vi khiie 25 6 TiSn thu hoi dau tu gOp vAn vao don vi khae 26 7 Thu Uti tieuron glii c6 tire va Icri nhu1in dUQe chia 27 LUll chuyin ti2n If tlllian til llO(l1 aihJ( adu tit 30

III - LUU CHUYEN TIEN TE Tit H04-T DQNG TAl cniNH giBn thu tir pMt hanh c6 phi8u nh~n v6n goP eua cM sO hilu 31 2 Tieuron chi tra vAn gop cho cac CSH mua lli c6 phiiiu clia DN d11 phlit Mnh N 3 Tien vay ngim h~n dlii hm nh~ uuqc 33 4 Ti8n dHra gAc vay

I----- shy

5 TiBn chi tra nq thue tai chinh _----shy

6 c6 roc iqi nhu~ d1i tn cho eM sa hilu LllU ellul-in tiJn tf thnan til h09t aint liii chinh Llln chuyin tiJn thnlin trong Ai(20+30+40) Tien tan aliu kY Anh htdmg cua thay aJi tY ~iti h6i aJi quy aJi n~oltti If iiin DncnOi kY

34 35 36 40 50 60 61 70

Thuy~t minh

3

------shy

------shy

f-_

------shy

Lny k~ tir dAn nim din cu~i quy nay Niim nay Niimtnruc

4 5 -1263000000000 1128700000000

------shy

15526917013 23943500017 -122076526623 13943500017

58000000000 102000000000middot -J 15102007727 _-1~6955091302

~---

-141895200 -57143902927 54955091302

291434Sl1416 _500~8847163 471888793S5 222309481633

180454181109 272378328796 ~ - ~ -shy ~ -shy

~ 0

~ ~

NGUalLAp~[EU KE TOAN TRUONG (y ~~)~

PHAN TH THUY UNH TRAN TH BAG XUAN

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