Cong ty C6 ph~n Ky thu~t £)i~nToan C~u - Vietstock
34
C6ng ty C6 phan Ky thu~tf)i~nToan Cau Sao cao tal chlnh cho nam tal chlnh k6t thuc ngay 31 thang 12 nam 2011 kem thea BaD cao Killm toan DOc lap va BaD cao clla Ban Giam d6c
-
Upload
khangminh22 -
Category
Documents
-
view
2 -
download
0
Transcript of Cong ty C6 ph~n Ky thu~t £)i~nToan C~u - Vietstock
C6ng ty C6 phan Ky thu~tf)i~nToan Cau
Sao cao tal chlnhcho nam tal chlnh k6t thuc ngay 31 thang 12 nam 2011
kem thea BaD cao Killm toan DOc lapva BaD cao clla Ban Giam d6c
Cong ty C6 ph~nKy thu~t £)i~nToan C~uBao cao lai chinh cho nam lai chinh k~1Ihuc ngay 31 lhang 12 nam 2011M~cI~c
NQi dung
Bao cao clla Ban Giam (l6c
Sao cao Killm loan DOc l:;lp
Sang can (161Kt!l loan
Sao cao Kt!lt qua Hoat (lOng Kinh doanh
Sao cao LU'u chuylln Til!m t~
Thuyt!lt minh Sao cao Tal chinh
Trang
1
3
4
6
7
9
Cong ty C6 ph~nKy thu~t £)i~nTolin C~uBaa cao tal chlnh cho nam tal chlnh k~t thuc ngay 31 thang 12 nam 2011Baa cao cua Ban Glam dOc
Ban Giam dOc lrlnh bay bao cao nay cung v6'i cac bao cao lai chlnh da dlfQ'C kiilm loan l<;li ngay31 thang 12 nam 2011 va cho nam lai chlnh kilt lhuc cung ngay.
1. Thanh vi en cua HQIdOng Quan tri, Ban Ki~m soat va Ban Glam dOc
NhO'ng nglfai sau day la lhanh vi~n cua He)idOng Quan tri, Ban Kiilm soal va Ban Giam dOc trong namva cho d~n ngay lap bao cao nay:
HQIdOng Quan trl
Ho va tenCng Lam Thillu QuanCng Nguyen HO'u DangCng T<;IHuy PhongBa Nguyen Thi B<;IchTuylltCng Hsun Tony Cau FongCng Nguyen HO'u Lam
Ban KI~m soat
Ho va tenBa Trinh Thi Thuy LieuCng Nguyen Minh HoangCng Mai Minh TanBa VO Phlf6'C Thuy An
Ban Glam dOc
Ho va tenCng Nguyen HO'u DangCng T<;IHuy PhongCng Nguyen Tam TrlCng Nguyen Ngoc AnhCng TrlfO'ng Thai QuangCng VTnh NhlBa La Thj H<;InhThao
Ch(rc vyChu tjchThanh vi~nThanh vi~nThanh vi~nThanh vi~nThanh vi~n
Chfrc vyTrlfang banThanh vi~nThanh vi~nThanh vi~n
Ch(rc vyTOng Giam dOcGiam dOc di~u hanhPh6 GiamdOcPh6 GiamdOcPh6 Giam dOcPh6 Giam dOcGiam dOc tai chlnh
Ngay bO nhlem28 lhang 3 nam 200828 lhang 3 nam 200828 thang 3 nam 200828 thang 3 nam 20089 thang 4 nam 20109 lhang 4 nam 2010
Ngay bOnhiem9 thang 4 nam 201015 thang 4 nam 20119 thang 4 nam 20109 lhang 4 nam 2010
Ng3y bO nhitm13 lhang 7 nam 20091 lhang 10 nam 20071 thang 10 nam 20071 thang 6 nam 20111 thang 6 nam 20111 thang 4 nam 200817 thang 6 nam 2010
Ngay mien nhiem
15 thang 4 nam 2011
Ngay mien nhltm
2 thang 5 nam 201116 thang 6 nam 2011
2. Xac nh~n cua Ban Glam dbc
Ban Giam dOc COng ty CO ph~n Ky thuat £)i~n Toan C€lu ("COng ty") chju trach nhi~m lap cac bao eao taichlnh phan anh trung thU'c va hQ'p Iy lInh hlnh tal chlnh cua COng ty t<;lingay 31 lhang 12 nam 2011 cOngnhlf kllt qua hO<;l1de)ng kinh doanh va tlnh hlnh IlfU chuyiln li~n t~ cua COng ty cho nam klll thuc cungngay. Trong vi~c lap cac bao cao tai chlnh nay, Ban Giam dOc c€ln phai:
LU'a chon cac chfnh sach kll toan lhlch hQ'p va ap dung cac chlnh sach d6 me)l cach nhal quan;
£)lfa ra cac danh gia va lf6'C t1nh me)l each hQ'p Iy va than lrong;
N~u rO cac nguy~n lac kll toan thlch hQ'p c6 dlfQ'C tuan thu hay khOng, tuy thue)c nhO'ng khac bi~ltrong yllu da dlfQ'C trlnh bay va giai thlch lrong cac bao cao tai chlnh;
Lap cac bao cao tai chlnh tr~n cO' sO-nguy~n tac hO<;ltde)ng Ii~n tuC trll' lrlfang hQ'p khOng thol!cho rang COng ty se tillp tuc hO<;ltde)ng kinh doanh; va
Thillt kll va ap dung h~ thOng killm soat ne)i be) hi~u qua trong vi~c l;(lp cac bae cae lai chlnh phuhQ'p nham giam thillu cac sai s61va gian 1M.
1
Cong ty cll phc\n Ky thu~tf)i~nToftn Cc\uBaa colo tal chfnh cho nam tal chlnh k6t thUc ngay 31 thang 12 nam 2011Baa colo cua Ban Glam "Oc (th~p thea)
Ban Giam d6c chju lrach nhi~m dam bao rang cac s6 sach kt'ltoan thlch hoopdlYOOcIlYUgiCi'dt'l phan anhtlnh hlnh tai chlnh cua COng ty vai mlrc dQ chlnh xac hoop Iy t:;li bat ky thai dit'lm nao va dam bao rangcac bao cao tai chlnh tuan thu vai Chuan ml,J'CKt'ltoan Vi~t Nam, H~ th6ng Kt'ltoan Vi~t Nam va cac quydjnh kt'ltoan hi~n hanh t:;li Vi~t Nam. Ban Giam d6c cOng chju trach nhi~m v~ vi~c dam bao an toan chotai san cua COng ty va do d6 thl,J'Chi~n cac bi~n phap thlch hoopdt'l ngan chM va phat hi~n cac hanh vigian Ian va vi ph:;lm khac.
Ban Giam d6c cam kt'lt rang COng ty da tuan thO nhCi'ng y~u cau n~u tr~n trong vi~c lap cac bao cao taichlnh.
3. Ph6 duy~t cae baa colo tal chinh
Chung tOi pM duy~t cac bao cao tai chlnh k~m theo. Cac bao cao nay phan anh trung thl,J'Cva hoopIytlnh hlnh tai chlnh cua COng ty t:;li ngay 31 thang 12 nam 2011 cOng nhlY kill qua hO:;lt dQng kinh doanhva IlYUchuy~n ti~n t~ cho nam tai chlnh k~tth(ic cling ngay, tuan thu theo cac Chuan ml,J'CKt'ltoan Vi~tNam, H~ th6ng Kt'ltoan Vi~t Nam va cac quy (Ijnh k~ toan hi$n hanh t:;li Vi$t Nam.
Thanh ph6 H6 ChI Minh, Vi~t NamNgay 2 thang 3 m!lm 2012
2
BAo cAo KIEM ToAN DQCL~P
S6: 116.21-11
NEXIA ACPAAuditing& Consulting INTERNATIONAL
NGUYEN M~NH TuANChung chi Ki~m toan vien s6: 0817/KTVKi~m toan vien
Giri cac C& dongCong ty c& phAn Ky thu~t Difn TallO ch
Chung to; dd ki~m toan bang din d6i k~ tmln dinh kern cua Cong ty C6 pryAnKy thu~t Di~n.Toan du("Cong ty") t<lingay 31 thang 12 nlim ~Oll, va cac ba? cao Ii,enqua~ v~,ket q~a hoat .~\1I1~ktn~ doanh,luu chuy~n ti~n t~ cho nlim tai chinh ket thuc cung ngay va cac thuyet mtnh baa cao tal chtnh kern thea("cac baa cao tai chinh") nhu duQ'c trlnh bay tiI trang 4 d~n trang 32.
Trach nhifm cua Ban Giam a6c va Ki~m toan vien
Nhu dd trlnh bay trong Baa cao cua Ban Giam d6c t<litrang I va 2, Ban Giam d6c Cong ty chju trachnhi~m v~ cac baa cao tai chinh nay. Trach nhi~m cua chung toi la dua ra y ki~n v~ cac baa cao tai chinhdl'a vao qua trinh ki~m toan cua chung to!. Baa cao tai chinh cua Cong ty cho nlim tai chinh k~t thucngay 31 thang 12 nlim 2010 duQ'c ki~m toan bai cong ty ki~m toan khac vai y ki~n chAp nh~n toan phAnduQ'cneu trong baa cao ki~m toan ngay 30 thang 3 ndm 2011.
CO' SftY ki~n
Chung toi dd thl'c hi~n ki~m toan thea cac ChuAn ml'C Ki~m toan Vi~t Nam. ChuAn ml'c nay doi hoichung toi phai I~p k€ hO<lchva thl'C hi~n ki~m toan d~ cO Sl' dam baa hQ'p Iy r~ng cac baa cao tili chinhkhon~ chua dl'ng cac sai sot trQng y€u. Qua tdnh ki~m toan bao g6m vi~c ki€m tra, tren co so chQn m~u,cac bang chUng chung minh cho cac s6 li~u va piai trlnh tren cac baa cao tai chinh. Qua trlnh ki~m toancung baa g6m vi~c danh gia cac nguyen t.ic ke toan duQ'c ap d~ng va cac uac tinh quan trQng do BanGiam d6c thl'C hi~n, cung nhu danh gill SI' trinh bay t6n~ th~ cac baa cao tai chinh. Chung toi tin r~ngqua trinh ki~m toan dd cung dp cac co so hQ'PIy cho y kien cua chung toi.
y ki~n ki~m toan
Thea y ki€n cua chung toi, cac bao cao tili chinh dd phan anh trung thl'C va hQ'p Iy, tren mQi khia canhtrQng y€u, tlnh hinh tai chinh cua Cong ty C6 phAn Ky thu~t Di~n Toan du t<li ngay 31 thang 12nlim 20 II cung nhu k€t qua hOat d\lI1gkinh doanh va luu chuy~n ti~n t~ cho ndm tai chinh k€t thuc cungngay, phu hQ'Pvai cac ChuAn ml'C K€ toan Vi~t Nam, H~ th6ng K€ toan Vi~t Nam va cac quy djnh k€toan hi~n hanh tai Vi~t Nam.
Baa cao tai chinh nay la baa cao rieng bi~t cua Cong ty va khong hQ'PnhAt vai baa cao tai chinh cua caccong ty can. Baa cao tai chinh hQ'PnhAtduQ'c I~p va phat hanh rieng bi~t.
R~C(~5%~~~~J",'..~),,~t+
1t:1EII.~t(,-' ••.,/'(T. ~%------l~-------.• \ 1\[SonJ!:t '1'N~H 'em toan va Til van NEXIA ACPA\~,;; (,;~~£.1~~~Yi.Kinh doanh: 0102012231
-I ~ /"'1/"'" J. TP I I" i:;'~t l\ A- . ~ ~ 'iVL-mUOZ4-U-A-N------
ChUng chi Ki~m toan vien s6: 0253/KTVPho T6ng Giam d6c
ThemhpM H6 Chi Minh. Vi~1NamNgily 2 thting 3 nom 2012
NEXIA ACPA co lTD is ,ll1ll.'fTlht.'f at Nl'xia Intemdl"JrMI,a wurldwllk> network of inck-pt'~111 accounting .md cono;ultinK iirm~
It.'VC1 1401i1ighl Tower, 4S Vo Thi S.lUSir., Oi~ IHo Chi Minh Cily, Vie!namTel: (64 8) &291 1268; Fax: (84 6) 62911269www.nexiaacpJ.com.www.nexia.com
Cong ty cll ph~n Ky thu~t £)i~nToan C~uBANGCAN£l01KETOAN1,1ngay 31 Ihang 12 nam 2011Elan vi linh: ElOngVi~t Nam
TAlSAN Ma .0Thuy61mlnh 31 Ihang12 nam 2011 31 lh3ng12 nam 2010
TAlSANNGANHAN 100 111.586.509.083 122.628.181.225
TI6nva cae khoan IU'ang "U'ang ti6n 110 4 14.401.011.885 10.539.056.591
Ti~n 111 5.101.011.885 6.539.056.591
Cac khoan tlfang l!lfang ti~n 112 9.300.000.000 4.000.000.000
Cae khoan "Au IU'tal ehinh ngAn h,n 120 18.543.668.392 8.579.500.000
Elau tlf tai chlnh ngan hom 121 5 18.543.668.392 8.579.500.000
Cae khoan ph31Ihu ngAn h,n 130 61.299.215.594 77.805.386.980
Phai thu khach hang 131 33 50.927.482.982 70.472.517.600
Tra trlf6'c cho nglfai ban 132 2.685.581.204 1.984.720.363
Phili thu khac 135 6;33 8.574.257.217 6.407.597.225
DI,fphOng phai thu kh6 l!6i 139 7 (888.105.809) (1.059.448.208)
Hang IOnkho 140 8 11.753.484.607 19.956.538.203
Hang tOn kho 141 13.419.446.542 21.246.563.278
DI,fph6ng giam gia hang tOn kho 149 (1.665.961.935) (1.290.025.075)
Tal san ngAnh,n khae 150 5.589.128.605 5.747.699.451
Chi phi tra trlf6'c ngan hom 151 9 2.764.845.504 2.271.425.742
Thu~ gia tri gia tang l!lfQ'Ckhau triJ' 152 277.774.507 1.180.492.341
Tai san ngan homkhac 158 10 2.546.508.594 2.295.781.368
TAlSANoAI HAN 200 65.233.862.758 68.812.133.592
Tal san cO "inh 220 2.308.304.770 2.462.370.890
Tai san cO l!jnh hCruhlnh 221 11 1.005.973.073 1.225.922.027
- Nguy1'>ngia 222 4.004.085.022 4.301.482.008
- Gia trj hao m6n lOyk~ 223 (2.998.111.949) (3.075.559.981)
Tai san cO dinh vOhlnh 227 12 65.812.776 102.375.444
- Nguy1'>ngia 228 109.688.000 109.688.000
- Gia trj hao men lOyk~ 229 (43.875.224) (7.312.556)
Chi phi xay dl,fng Co' ban dO'dang 230 13 1.236.518.921 1.134.073.419
BAI"9ng san "Au IU' 240 14 15.505.224.590 21.234.353.401
- Nguy1'>ngia 241 38.179.543.108 37.583.618.667
- Gia trj hao men lOyk~ 242 (22.674.318.518) (16.349.265.266)
Cae khoan "Au IU'tal ehfnh dill h,n 250 43.809.227.098 41.399.966.644
Elau tlf vao cOng ty con 251 15 4.629.330.000 2.635.330.000
Elau tlf vao cOng ty li1'>nk~t 252 16 32.119.400.000 32.119.400.000
Elau tlf dai homkhac 258 17 7.060.497.098 6.645.236.644
Tal san dill hfn khae 260 3.611.106.300 3.715.442.657
Chi phi Ira trlf6'c dai hom 261 995.122.416 873.935.484
Tai san lhu~ thu nh~p hoan l;;Ii 262 30 48.187.637 210.035.294
Tai san dai h;;lnkhac 268 18 2.567.796.247 2.631.471.879
TONGTAlSAN 270 176.820.371.841 191.440.314.817Cac thuy6t minh tir trang 9 rJ6n trang 32 la bOphsn hr;rp thBnh cua cac bao cao tai ehlnh nay.
4
Cong ty cll phan Ky thu~tBi~nToim CauBANG CAN DOl Ke roAN (th!p theo)~i ngay 31 thang 12 nam 2011Dan vi tlnh: DOng Vi<;!tNam
Thuy6tNGUONVON Ma s6 mlnh 31 thang 12 nam 2011 31 thang 12 nam 2010
NO' PHAI TRA 300 61.028.021.782 70.877.781.341
N!j!'ngAn h~n 310 58.200.234.965 63.514.995.992
Vay ngan han 311 19 2.676.888.550 5.966.698.725
PMi tra ngU'Cl'iban 312 33 43.724.035.491 42.642.703.845
NgU'Cl'imua tra tilln trU'Cl'c 313 887.730.228 1.699.534.319ThUll va cac khOan phai nOp Ng<in s<ichNhil nU'ac 314 20 5.204.604.503 5.121.520.511
PMi tra ngU'Cl'ilao "Ong 315 1.505.158.060Chi phi phai tra 316 21 1.120.805.477 1.583.788.657Phai tra khac 319 22;33 1.615.116.989 2.728.571.806011 ph6ng phai tra ngan han 320 1.334.170.159 1.190.355.871Quy khen thU'ang. phUC lQ'i 323 1.636.883.568 1.076.664.198
N!j!'dal him 330 2.827.786.817 7.362.785.349011 ph6ng trQ' cAp mAt vi<;!clam 336 138.906.000Ooanh thu chU'a thllc hi<;!n 338 1.056.131.671 6.647.261.135Quy philttrilln khoa hQCva cOng ngh<;! 339 1.632.749.146 715.524.214
VON CHU sa HCru 400 115.792.350.059 120.562.533.476
V6n chu sa hC1u 410 23 115.792.350.059 120.562.533.476
VOn cO phfm 411 92.364.460.000 92.364.460.000Th(lng duovOn cO phan 412 6.083.358.132 6.083.358.132CO phillu quy 414 (286.125.132) (225.341.132)Quy "au tU' phattrilm 417 237.615.549Quy dll ph6ng tai chlnh 418 4.076.216.022 4.076.216.022LQ'inhuan chU'a ph<in phOi 420 13.554.441.037 18.026.224.905
TONG NGUON VON 440 176.820.371.841 191.440.314.817Csc thuy6t minh ter trang 9 d6n trang 32 Is b9 ph~n h'lP thBnh cua csc bIlo cso tsi chinh mly.
NgU'Cl'ilap:
PHAN THI KIM ANHKllto<in trU'ang
Thanh ph6 H6 ChI Minh, Viet NamNgay 2 thang 3 nlim 2012
5
Cong ty C6 ph&n Ky thu~t£)i~nToim C&usAo CAO KET QuA HOAT £lONG KINH DOANHeho n~m tal ehinh k~t th~e ngay 31 thang 12 n~m 2011£)Cl'nvi tlnh: £)Ong Vi$t Nam
Thuy~tChi ti~u M~ sO mlnh 2011 2010
Doanh thu ban hang va cung cAp djeh v~ 01 190.233.016.970 206.783.686.089
Cae khoan giam triJ' doanh thu 03 (8.736.000) (156.916.885)
Doanh thu thuan vA ban hang va eung cAp dieh v~ 10 24 190.224.280.970 206.626.769.204
Gla vOn hang ban 11 25;34 (141.385.419.581) (152.143.473.296)
Lvi nhu~n gl)p vA ban hang va eung cap dieh v~ 20 48.838.861.389 54.483.295.908
Doanh thu hOGitl1l)ng tai ehlnh 21 26 3.758.857.926 6.954.522.509
Chi phi tai ehlnh 22 27 (1.703.259.150) (2.886.053.913)
Chi phi ban hang 24 34 (12.027.424.599) (13.738.588.892)
Chi phi quan Iy doanh nghi$p 25 34 (9.104.899.252) (9.727.865.805)
Lvi nhu~n thuan til' ho~t dl)ng kinh doanh 30 29.762.136.314 35.085.309.807
Thu nh~p khae 31 28 896.808.542 171.530.193
Chi phi khae 32 29 (162.172.049) (167.993.115)
LVi nhuin khac 40 734.636.493 3.537.078
Lvi nhu~n kA toan tnrae thuA 50 30.496.772.807 35.088.846.885
Chi phi thull thu nh~p doanh nghi$p hi$n hanh 51 30 (4.072.158.867) (6.353.220.319)
(Chi phl)/thu nh~p thull thu nh~p doanh nghi$phoan IGii 52 30 (161.847.657) 184.387.690
LVi nhuin sau thuA thu nMp doanh nghl9P 60 23 26.262.766.283 28.920.014.256Cae Ihuyilt minh tir trang 9 c1iln lrang 32 la b" pMn hW thBnh cu. cac bao cao tai chlnh OIly.
Ngl1O'i I~p:
PHAN THI KIM ANHKll toan trl1ang
ThIlnh ph6 H6 ChI Minh, Vi~t NamNgay 2 thang 3 nilm 2012
6
Cong ty clI ph;\n Ky thu~t Eli~nToan C;\uBAO CAO LlfU CHUYEN TIEN Te (phllO'ng phap glan tii\p)cho nam tal chlnh k~t thuc ngay 31 thang 12 nam 2011£lan vi t1nh: £lOng Vi~l Nam
ThuyAtChi tl6u M:\ 56 mlnh 2011 2010
LlfU CHUY~N TI~N Tlr HO~T DONG KINH DOANH
Lqlnhu~nt~cthuA 01 30.496.772.807 35.088.846.885
fJi~u ehlnh eho cae khoan:KhaU hao lai san cO ainh 02 6.852.573.126 6.787.194.803
Thay aOi cae khoan dt,l' phong 03 204.594.461 1.311.552.884
U~i Ill' lhanh iy tal san cO ainh 04 (203.984.527)
Lai tLr hO:;l1aOng aau tll 05 (3.457.670.011 ) (6.406.549.326)
Chi phi lai yay 06 828.607.563 1.251.477.687
Lqi nhu~n lti hOi't "Ong k1nhdoanh ~ nhemgthay "01 cua vOnIlIU "Ong 08 34.720.893.419 38.032.522.933
Giam cac khoan phai lhu 09 7.950.422.018 9.845.174.136
Giam Mng IOn khO 10 7.827.116.736 6.403.774.554
(Giam)/lang cac khOan phai Ira va chi phi phai Ira 11 (6.677.715.529) 2.635.422.055
Tang chi phi Ira lwac 12 (614.606.694) (722.022.394)
Tilln lai yay aa tra 13 (857.944.750) (1.266.948.145)
ThU~ thu nhap doanh nghi~p aa nOp 14 (4.107.006.837) (8.355.685.828)
Tilln IhU kMc Ill' hO:;l1aOng kinh doanh 15 217.537.875 4.153.603.376
Tilln chi kMc tLr hO:;l1aOng kinh doanh 16 (1.301.665.698) (5.566.454.243)
LIIU chuyAn tl6n thuAn cung cAp tlr ho~t "Ong klnhdoanh 20 37.157.030.540 45.159.386.444
LlfU CHUY~N TI~N Tlr HO~T DONG DAu TVTilln chi mua lai san cO dinh 21 (979.697.453) (1.798.738.237)
Tilln IhU ICrthanh Iy lai san cO ainh va tai san daih:;ln kMc 22 214.303.785 52.832.666
Tilln Chi chO yay, mua l:;Iicac cOng C\l nO'cua aanvikMc 23 (85.174.180.750) (38.408.467.467)
Tilln lhu hOi chO yay, ban l:;Ii cac cOng C\l nO'cuaaan vi kMc 24 85.027.042.677 28.909.062.840
Tilln chi aau tll gOp vOn vao cOng ty con 25 (2.994.000.000) (939.295.000)
Ti~n lhu lai cho yay, cO lli'c va IQ'inhuan allQ'c chia 27 3.450.599.370 2.805.104.470
LlIU chuyAn tlAn thuAn Slr dyng cho ho.t "Ong "Au til 30 (455.932.371) (9.379.500.728)
LlfU CHUYEN TIEN Tlr HO~T DONG TAl CHINHTi~n Chi mua i:;li cO phi€lu aa pMI hanh 32 (60.784.000) 8.635.127.000
Tilln yay nhan allO'c 33 13.467.068.575 17.046.944.593
Tilln chi Ira nO'gOc yay 34 (16.756.878.750) (38.740.927.903)
CO ltic, 100inhUan aa tra cho chU sa hO'U 36 (29.488.548.700) (15.577.170.400)
LIIU chuyAn ti6n thuAn Slr d\lng cho ho~t "Ong talchlnh 40 (32.839.142.875) (28.636.026.710)
7
Cong ty CO phc\n Ky thu~tf)i~nToan Cc\uBAo CAO Ll1U CHUYEN TIEN Te (phU'ang phap gl;\n 116p)(li6p lhee)che nam tal chinh k~l lhuc ngay 31 lh3ng 12 nam 2011Dan vi lInh: DOng Vi(ll Nam
Chi lieu
Ll1U CHUYEN TIEN THUAN TRONG NAM
ThuyAIMa 86 mlnh
502011
3.861.955.294
2010
7.143.859.006
TIEN vA Tl1O'NG £lU'O'NGTIEN £lAu NAM 60 4 10.539.056.591 3.395.197.585
10.539.056.591
NgU'CYiI$p:
T1ENVATU'O'NG £lU'O'NGTIEN CUOI NAM 70 4 14.401.011.885Cac thuyfit minh til'trang 9 oJn trang 32 /a bl) phsn hO'PthBnh cua cac Mo caD tai chlnh nay.
~9':.-~~'.)Q -I ij.:j 6a~.'..,y. \\. .' "
~
"_~. ", 1 PjhJ:?UY(lt:ie' _ O'P!!A!I:;'i,* KYT~u~rD!. ~.
\ TOM. CA~v.~.';it"";..:--.. --/ .•."!::~/
:;;!.!'.:J:j~-eN HCrU DONGOng Giam dOc
Llltvl------PHAN THI KIM ANHK~ loan IrU'6-ng
Thanh ph6 H6 Chi Minh, Viet NamNgay 2 thang 3 nllm 2012
8
Cong ty c6 phcin Ky thu~tDi~nToan cciuTHUYET MINH BAO CAO TAl cHiNHeho n~m tal ehinh kAt thue ngay 31 thang 12 n~m 2011£lan vj tlnh: £long Vi~t Nam
1. TOehLreva ho~t dQng ehlnh
COng ty Co ph~n K9 thu~t £li~n Toan C~u (trU'6'c day la COng ty TNHH K9 thu~t £li~n Toan C~u) ("COngtv") la cOng ty co ph~n dU'O'c thanh I~p t<;liVi~t Nam theo Gi~y Chli'ng nh~n £lang ky Kinh doanh sO045928 do So' Kll hO<;lchva £l~u tU' Thanh phO Ho Chi Minh cap ngay 4 thang 11 nam 1996. Theo GiayChli'ng nhM £lang ky Kinh doanh so 0301446863 (trU'6'c day la sO 4103004205) ngay 28 thang 12 nam2005. COng ty da chuy~n 10<;lihlnh doanh nghi~p t(Y cOng ty trach nhi~m hCl'uh<;lnthanh cOng ty co ph~n.Sau dO, COng ty da nh~n dU'O'ccac Giay Chli'ng nh~n £lang ky Kinh doanh di~u chinh do So' Kll hO<;lchva £l~u tU' Thanh phO Ho Chi Minh cap d~ tang von di~u I~ va ma rong nganh nghll kinh doanh.
COng ty c6 tn, So' chlnh d~t t<;liSo 1 Tan Thu~n, PhU'6'ng Tan Thu~n £lOng, Qu~n 7, TP.Ho Chi Minh.
HO<;ltdong clla COng ty la mua ban thillt bj di~n, di~n tlr, may phat di~n, thillt bj chong set; d<;liIy ky gaihang h6a; mua ban thillt bj ph6ng ChaY, chCl'achay; thillt bj chong trom, thillt bj chillu sang cho xay dU'ngdan dung, cOng nghl~p; djch Vu thillt kll, lap d~t, slra chCl'a,bao trl, mua ban thillt bj di~n l<;Inhtrong cOngnghi~p va dan dung; mua ban may m6c, phu tung, thillt bj chll billn go; nghien cli'u chll t<;lO,san xu at, laprap thillt bj chong set, thillt bj di~n, di~n tlr; mua ban hang kim khl di~n may, thillt bj di~n, di~n tlr, tin hQc;tU' van, cung cap, lap dat cac giai phap v~ trung tam dCI'Ii~u, thOng tin; san xuat, cung cap thillt bj chophOng thl nghi~m, Xlr Iy mOi trU'6'ng; xay lap tr<;lmva dU'6'ng day trung thll, h<;lthll t(Y 35KV tra xuong; sanxuat va lap rap thillt bj pMn phOi, dillu khi~n trung thll va h<;lthll t(Y 35KV tra xuong; xay dU'ng giaothOng, thlly 100i;djch Vu cho thue van ph6ng, mat bilng, kho bai; mOi gi6'i va kinh doanh btlt dong san v6'1quy~n So' hCl'uhoac di thue; cho thue thillt bj vii!'in thOng, thillt bj di~n, di~n tlr, di~n l<;Inhva san xuat thilltbj vii!'in thOng.
Von di~u I~ dU'O'cphe duy~t clla COng ty la 92.364.460.000 VN£l. Cac co dOng chll yllu clla COng ty gomc6:
CO d6ngCOng ty Co ph~n COng nghe Tien PhongVietnam Infrastructure Holding LimitedOng Nguyi!'in HCI'uDOngOng T<;IHuy PhongCac co dOng khac
56 cO phiAu3.993.6491.146.972
543.339182.034
3.370.452
9.236.446
% guy(,n sa hCru43,23%12,40%
5,88%1,97%
36,52%
100,00%
T<;Iingay 31 thang 12 nam 2011, COng ty c6 85 nhan vien (31 thang 12 nam 2010: 100 nhan vien).
2. Ap dung hl1ang dan kA toan merl
Ngay 6 thang 11 nam 2009, BO Tai chfnh da ban hanh ThOng tll so 210/2009nT-BTC ("ThOng tU' 210")hU'6'ng diln ap dung Chuan mU'c Bao cao tai chlnh Quoc tll vll trlnh bay bao cao tai chlnh va thuylltminh thOng tin doi v6'i cac cOng Cu tai chfnh. Vi~c ap dung ThOng tll 210 se yeu cau trlnh bay cac thOngtin cOng nhU' anh hU'ang clla vi~c trlnh bay nay dOi v6'i mot sO cac cOng Cu tai chlnh nhat djnh trong baocao tai chfnh clla doanh nghi~p. ThOng tU' nay se c6 hi~u lU'c cho nam tai chfnh kllt thuc vao hoac saungay 31 thang 12 nam 2011. COng ty da ap dung ThOng tU' 210 va trlnh bay cac thuyllt minh bo sung vllvi~c ap dung nay trong bao cao tai chfnh cho nam tai chfnh kllt thuc ngay 31 thang 12 nam 2011 t<;lithuyllt minh so 32.
9
Cong ty C6 phc\n Ky thu~t£)i~nToan Cc\uTHUV£T MINH BAo cAO TAl cHINH (thip theo)cho nam tal chlnh k4tthuc ngay 31thang 12 nam 2011Dan vj tlnh: £lOng Viet Nam
3. T6m t<\tnhCrng chlnh sach k4toan chu y6u
Sau dAy la nhCrng chlnh sach kiltoan chll yilu dU'O"cCOng ty ap d\lng trong vlec lap cac bao cao talchlnh nay:
3.1. CO'sa l(lp Mo cao tal chlnh
Cac bao cao tai chlnh nay dU'O"ctrlnh bay bang £lOng Viet Nam ("VND"), dU'O"Clap phu hOOpv6'i cacChuan ml,l'CKil toan Viet Nam, He thOng Kiltoan Viet Nam va cac quy djnh kiltoan hien hanh t;;li VietNam.
Cac bao cao tai chlnh dlnh kem khOng nham m\lc dlch philO anh t1nh hlnh tai chlnh, kilt qua hO;;ltdongkinh doanh va tlnh hlnh lU'u chuyiln tilln te theo cac nguyen tac va thOng Ie kil toan phO bien a cac quOcgia va cac th~ ch~ khac ngoai ph;;lm vi Viet Nam. Han nCra, vlec SlY d\lng cac bao cao nay khOng nhamdanh cho nhCrng dOi tU'O"ngkhOng dU'O"cbiet vll cac nguyen tik thll t\lC va thOng Ie kil toan Viet Nam.
Cac bao cao tai chlnh dU'O"Clap tren cO' sa gia gOc. COng ty ap d\lng nhat quan cac chlnh sach kil toantrong nam va nhat quan v6'i chlnh sach kil toan ap d\lng trong nam tfU'6'c.
Bao cao tal chlnh nay la bao cao rieng biet clla COng ty va khOng hOOpnhat v6'i bao cao tal chlnh clla caccOng ty con. Bao cao tai chlnh hOOpnhat dU'O"clap va phat hanh mot cach rieng biet.
3.2. NiJm tai chlnh
Nam tai chlnh clla COng ty bat dau tli ngay 1 thang 1 diln ngay 31 thang 12.
3.3. Cae giao dich b~ng ngo;;Ji t~
Cac giao dich bang ngo;;li te khac v6'i dan vj tilln te VND tren bao cao clla COng ty phat sinh trong namdU'O"cquy dOi sang VND theo tY gia hOi doai tU'ang Lrng t;;ll ngay giao djch. T;;Ii ngay kilt thUc nlen dO, cackhoan m\lc tai san va nO"cO gOc bang ngo;;li te khac v6'i VND dU'O"cquy dOi sang VNB theo tY gia hOidoai clla ngay kilt thuc nien dO kil toano Tat ca cac khoan cMnh lech tY gia hOI doal da thl,l'c hien vachU'a thl,l'c hien deu dU'O"ch;;lChtoan vao bao cao kilt qua hO;;ltdong kinh doanh.
3.4. If&c tlnh ke toan
Viec lap bao cao tai chlnh tuAn thll cac Chuan ml,l'CKil toan Viet Nam, He thOng Kil toan Viet Nam va cacquy djnh kil toan hien hanh khac t;;li Viet Nam dOi hOi Ban Glam dOc phai cO nhCrng U'6'c tlnh va gia djnhcO anh hU'ang diln 50 lieu bao cao ve tai san, nO"va viec trlnh bay cac khoan tal san va nO"tiem tang t;;lingay lap bao cao tai chlnh cOng nhU' cac 50 lieu bao cao ve doanh thu va chi phi trong suOt nam taichlnh. Kilt qua hO;;ltdong kinh doanh th\l'c til cO th~ khac v6'i cac U'6'c tlnh, gia djnh dat ra.
3.5. Tien va cac khoan tU'O'ngc1U'O'ngtlen
Tilln bao gOm tilln mat t;;li quy va tilln giJi ngAn hang. Cac khoan tU'O'ngdU'O'ng tien la cac khoan dau tU'ngan h;;ln cO dO thanh khoan cao, cO th~ d~ dang chuy~n dOi thanh mot IllO"ng tilln xac djnh khOng cOnhillu rlil ro ve thay dOl gia trj va dU'O"CgiCr d~ dap Lrng cac khoan cam kilt thanh toan ngan h;;ln makhOng phai cho m\lC dlch dau tll hay la cac m\lC dlch khac.
3.6. COng C(/ tal chlnh
Ghj nhan ban dau
Tai san tal ehlnh
T;;Ii ngay ghi nhan ban dau, tai san tai chlnh dllO"C ghi nhan theo gia gOc cong cac chi phi giao djch cOlien quan trl,l'c tiep diln viec mua sam tai san tai chlnh dO.
10
Cong ty cll ph~nKy thu~t£)i~nToan C~uTHUYET MINH sAo cAO TAl CHINH (ti6p Iheo)cho nAm tAl chlnh k6tthuc ngay 31 thang 12 nAm 2011Elan vi t1nh: DOng Viel Nam
Tai san tal chlnh clla COng ty bao gOm lilin m~l, lilin glri ngiln h,ln, cac khoan phai Ihu khach hang, cackhoan phai Ihu khac, cac khoan cho vay va cOng Cu lai chlnh chlfa nJ~m ytk
C6ng nil tai ehinh
TGiingay ghi nh~n ban "Au. cOng nO' lai chlnh "lYO'Cghi nh~n Iheo gia gOc In) "i cac chi phi giao dich c6li~n quan Irvc lillp "Iln viec phal hanh cOng nO'lal chlnh "6.
Cong nO'lai chlnh clla COng ty bao gOm cac khoan phai Ira ngLr6'i ban, phai Ira khac va cac khoan vay.
Gia Iri sau ghi nhan ban "Au
Hien IGli,khOng c6 y~u cAu xac "inh IGiigia Iri clla cac cOng Cu lai chlnh sau ghi nMn ban "Au.
3.7. Cae khoan phSi thu ngtin han
Cac khoan phal thu ngiln hGin "LrO'c phan anh Iheo gia Iri Lr6'c t1nh c6 Ihll thu hOi sau khi "a In). "i ~U'ph6ng cho cac khoan phai Ihu kh6 "6i. DU' ph6ng phal Ihu kh6 "61 "LrO'c I~p dU'a vao SUO"anh gla cuaBan Glam "Oc Ir~n cac khoan phai Ihu c6 dau hieu khOng c6 kha nang Ihu hOI.
DOi v6'i khoan nO' phai Ihu qua hGin Ihanh loan, duo ph6ng "LrO'c t1nh loan nhlY sau Iheo quy dinh IGiIThOng ILr sO228/2009ffi-BTC do BOTai chlnh ban hanh ngay 71hang 12 nam 2009:
Khoan myc Tlnh I'Glng qua hGineua khoan n9'1 Qua hGindlY6'i 1 nam2 Qua hGinIll' 1 "Iln 2 nam3 Qua hGinIll' 2 "Iln 3 nam4 Qua hGinIr~n 3 nam
TV 16 dIP phong30%50%70%100%
3.8. Hang tOn kho
Hang IOn kho "LrO'c "anh gia Iheo gia Ihap han giO'a gia vOn va gia Iri Ihutln c6 Ih~ IhU'c hien "lYO'c. GiavOn hang IOn kho bao gOm chi phi nguy~n v~llieu Irvc lillp, chi phi nhan cOng IrU'c li~p va chi phi sanxual chung c6 Ii~n quan ,,~ "lYa hang IOn kho "Iln vi Irl va "iliu kien hien IGii.Gia vOn hang IOn kho "LrO'cxac "inh Iheo phlfang phap blnh quan gia quylin. Gia Iri IhuAn c6 Ih~ IhU'c hien "lYO'c la gia ban Irongqua Irlnh hOGiI"Ong kinh doanh blnh IhlY6'ng tr(r cac chi phi san xual ,,~ hoan Ihanh san pham, chi philillp Ihi va pMn phOi san pham sau khi "a I~p duo ph6ng cho hang hlf hOng, 10i Ih6'i va Cham luanchuy~n. DU' ph6ng cho hang IOn kho "LrO'c Irlch fap cho phan gia Iri duokilln bi IOn Ihal do cac khoan suygiam Irong gia Iri (do giam gia; kem pham chal, 10i Ih6'i v.v) c6 Ih~ xay ra "Oi v6'i vallLr IhuOc quylin sah~u Clla doanh nghiep dU'a Ir~n bang chCrng hO'p II' vli SUOsuy giam gia Irj vao lhai "illm lap bang can "Oike loan.
COng Iy ap dung phLrO'ngphap k~ khai IhLr6'ng xuy~n "ll hach loan hang IOn kho.
3.9. Tai san eO c1;nhhiJ'u hlnh
Tai san cO "inh hO'u hlnh "LrO'c phan anh Iheo nguy~n gia Ir(r "i gia Iri hao m6n lOy kll. Khi lai san "LrO'cban hay khOng Ih~ Slr dung "LrO'c n(fa, nguy~n gia va gia Irj hao m6n lOy kll clla lai san "LrO'c 10GiikhOi laikhoan va fai, 10 phal sinh Ill' viec Ihanh II' lal san "LrO'c hGich loan vao bao cao kill qua hOGiI"Ong kinhdoanh Irong nam.
11
eong ty ell phAnKy thu~t£)i~nToan eAuTHUYET MINH sAo cAO TAl cHINH (li~p theo)eho n~m tal ehlnh k6t thue ngay 31 thang 12 n~m 2011£>O'nvi tlnh: £>OngVi$t Nam
Nguy~n giaNguy~n gia ban <1aucua tai san cO <1jnhhCl'uhlnh bao gOm gia mua cua tai san, thu~ nh~p khau, cackhoan thu~ khOng <1lfQ'Choan l<;Iiva cac chi phi li~n quan trllc ti~p <1~nvi$c <1lfa tal san vao tr<;lngthai vavi trl s~msang Slr dung. Cac chi phi philt sinh sau khi tai san cO <1inhhCl'uhlnh <1a<1lfQ'C<1lfavao Slr dungnhlf chi phi slra chCl'a, bao dlfOong va <1<;1itu, <1lfQ'Ch<;lchtoan vao bao cao k~t qua hO<;lt<10ngkinh doanhtrong ky phat sinh chi phI. Trong trlfCl'ng hQ'p c6 th~ chltng minh rO rang la cac chi phi nay lam tang lQ'iIch klnh t~ tlfO'ng lai lfac tlnh thu <1lfQ'CtCt vi$c Slr dung tai san cO <1inhhCl'uhlnh so vai tr<;lngthai Muchuan ban <1aucua tai san <16,thl cac chi phi nay <1lfQ'CvOn h6a lam tang nguy~n gia cua tai san cO <1inhhCl'uhlnh.
Gja trj hao mOn
Gia trj hao mOn <1lfQ'Ctlnh theo phlfO'ng philp khau hao dlfang thang d\fa tr~n thOi gian hCl'udung lfactlnh cho tCtng khoan muc cua tai san cO <1jnhhCl'uhlnh. Thai gian hCl'udung lfac tlnh nhlf sau:
Nhil clra, v~t ki~n trucMay m6c va thi~t biPhlfang ti$n v~n taiThi~t bi van phOng
~6
2-76
2-6
Thai gian hCl'udung va phlfang philp khau hao <1lfQ'Cxem xet <1jnhky <1~<1ambao rang phlfang philpkhau hao va ky khau hao la nhat quan vai lQ'i Ich kinh t~ lfac tlnh thu <1lfQ'CtCt tai san cO <1inhhCl'uhlnh.
3.10. Tai san c6 djnh vO hlnh
Phan mem
Gia mua cua phan mem mai ma phan mem nay la mot bO ph~n tach rai val phan cltng c6 Ii~n quan<1lfQ'CvOn h6a va h<;lchtoan nhlf tai san cO <1jnhvO hlnh. Phan mem <1lfQ'CpMn bO theo phlfang philp<1lfang thang trong v6ng ba nam.
3.11. Chi phi xay dvng ca ban do dang
Chi phi xay d\fng ca ban d6' dang phan anh chi phi xay d\fng tr<;lmthu phat s6ng chlfa <1lfQ'Choan toanhoan than~ va <1lfQ'Cth~ hi$n theo nguy~n gia. KhOng tlnh hao mOn cho xay d\fng cO' ban d6' dang tronggiai <1o<;lnlap <1atcho tai khi cac tai san <16<1lfQ'Choan thanh va <1emvao Slr dung.
3.12. aal dCngsan dau III
Nguyen gia
Sat <10ngsan <1autll' <111'Q'cphan tmh theo nguy~n gia trti' di gia tri hao mOn lay k~. Nguy~n gia ban <1aucua bat <10ngsan <1autll' bao gOm gia mua cua tai san va cac chi phi II~n quan trllc tiep <1~nvi$c <1lfa taisan vao tr<;lngthili va vi trl siln sang Slr dung. Cac chi phi philt sinh sau khi bat <10ngsan <1autlf <1a<1lfQ'C<1lfavao Slr dung nhlf chi phi slra chCl'a, bao dlfOongva <1<;1itu, <111'Q'ch<;lchtoan vao bao cao k~t qua hO<;lt<10ngkinh doanh trong ky philt sinh chi phI. Trong trlfang hQ'p c6 the chltng minh rO rang la cac chi phinay lam tang IQ'i Ich kinh t~ tlfang lai lfaC tlnh thu <1lfQ'CtCt vi$c Slr dung bat <10ng san <1autlf so vaitr<;lngthai Mu chuan ban <1aucua tai san <16,thl cac chi phi nay <111'Q'cvOn h6a lam tang nguy~n gia cuabat <10ngsan <1autlf.
Gia trj hao mOn
Gia tri hao mOn <1lfQ'Ctlnh theo phll'ang philp <111'angthang dlfa tr~n thai gian Slr dung hCl'u Ich cua bat<10ngsan <1autll'. U'ac tlnh thai gian Slr dung hCl'uIch nhll' sau
Tr<;lmthu philt s6ng12
~5-6
C6ng ty c6 ph~nKy thu~t£)i~nToim C~uTHUYET MINH sAo CAO TAl CHINH (ti~p theo)eho n~m tal ehlnh kAt thue ngay 31 thang 12 n~m 2011Dan vj t1nh: £lOng Viet Nam
3.13. Cac khoan dau Ill'
Cac khoan dau tl1 bao gOm dau tl1 vao cOng ty con, cOng ty li~n doanh va cOng ty li~n kat ma COng tynam giCtquy~n kiam soat dl1Q'c ghi nh~n theo gia gOc. 51,1'kiam soat tOn t<li khi cOng ty m<;!cO kha nangWc tiep hay gian tiep chi phOi cac chlnh sach tai chlnh va hO<ltdong cua cOng ty con de thu dl1Q'c caclQ'i Ich kinh te tCt cac ho"t dong nay. Bao cao tai chlnh cua cOng ty con s~ dl1Q'Cdl1a vao bao cao taichlnh hQ'p nhat ke tCt ngay mua cho tai ngay thanh Iy.
3.14. Cac khoan pMi tra va chi phi pMi Ira
Cac khoan phai tra va chi phi phai tra dl1Q'c ghi nMn theo gia trj phai tra trong tl1O'ng lai Ii~n quan danhang hOa va dich Vu da nh~n dl1Q'c, khOng phu thuoc vao viec COng ty d::l nh~n dl1Q'c hOa dan cua nhacung cap hay chl1a.
3.15. DV' phOng pM; Ira ngrm h,m
DI,I'phOng cho bao hanh san pham dl1Q'c trlch I~p cho tCtng lo"i san pham, hang hOa, cOng trl.nh x::ly lapcO cam ket bao hanh. Viec trlch I~p dl,l' phOng chi phi bao hanh cua COng ty dl1Q'Cl1aC t1nh bang 0,35%doanh thu. Cac khoan dl,l' phOng phai tra dl1Q'c xem xet va di~u chinh I"i t"i ngay kat thuc ky ka toan.
3.16. Trlch /(!p qu}l pMt trien khoa hQc va cOng ngh(J
Quy phat trien khoa hOc va cOng nghe dl1Q'cSlt dung cho dAu tl1 khoa hOc va cOng nghe. Quy nay dl1Q'ctrlch I~p tr~n lQ'i nhuan trl1ac thua dl,l'a tr~n tY Ie lQ'i nhu~n trl1ac thue tr~n vOn cM sa hCtu hang nam vah"ch toan vao chi phI. Cu the nhl1 sau:
TV19 19" nhuftn tN'ae thuAN6n ehu sa hCrubinh quan
Nh6 han 20%TCt20% dan 25%TCt25% dan 30%TCt30% dan 35%TCt35% dan 40%Lan han 40%
3.17. Doanh thu
Ty 19 trleh0%2%4%6%B%10%
Doanh thu ban hang
Doanh thu ban hang dl1Q'c ghi nhan tr~n bao cao kat qua ho"t dong kinh doanh khi phAn Ian rui ro va lQ'iIch gan lilm vai quylm so' hCtu san pham dl1Q'c chuyen giao cho ngl1ai mua. Doanh thu khOng dl1Q'c ghinhan nau nhl1 cO nhCtng yau to khOng chac chan trong yau li~n quan tai kha nang thu hOi cac khoan lQ'iIch cO li~n quan tai kha nang hang ban bi tra 1,,1.
Cung cllD Wch yu
Doanh thu cung cap djch Vu dl1Q'c ghi nMn tr~n bao cao ket qua kinh theo tY Ie hoan thanh cua giao djcht,1i ngay kat thuc ni~n dO. TY Ie hoan thanh dl1Q'c xac dinh dl,l'a tr~n viec danh gia cac cOng viec d::l thl,l'chien. Doanh thu khOng dl1Q'c ghi nhan nau nhl1 cac yau to khOng chac chan trong yau li~n quan tai khanang thu hOi cua cac khoan phai thu.
3.1 B. Thue hoat dong
Cac khoan thanh toan cho th~~ ho"t dong dl1Q'c ghi nh~n vao bao cao kat qua ho"t dong kinh doanhtheo phl1O'ng phap dl1ang thang d\l'a tr~n thai h"n cua hQ'p dOng thut'!. NhCtng l1U d::li thu~ dl1Q'c ghinhan vao bao cao ket qua ho"t dong kinh doanh nhl1 mot phAn khOng the tach rai trong tOng chi phithu~.
13
Cong ty C6 ph~nKy thu~t £)i~nToan C~uTHUYET MINH BAo cAo TAl CHINH (ti6p theo)eho nlim tal ehlnh k~t thue ngay 31 thang 12 nlim 2011Dan vj linh: DOng Vi~t Nam
3.19. Chi phI yay
Chi phllai vay dU'O'cghi nh(ln la mOt kh0<3nchi phi trong nam khi cac chi phi nay philt sinh.
3.20. ThutJ thu nh~p doanh nghi~p
Chi phi thuo!lthu nh(lp doanh nghi~p dU'O'cghi nh(ln vao bao cao ko!ltqua hO<;ltdOng kinh doanh trlln casa thuo!lthu nh(lp phai nOp hi~n hilnh va thuo!lthu nh(lp hoan 1<;Ii.
Thuo!lthu nh(lp phili nOp hi~n hanh dU'O'cxac djnh dl,Yatrlln thu nh(lp chju thuo!ltrong nam va thuo!lsuat c6hi~u Il,Yct<;lingay l(lp bang can dOl ko!ltoan va bat ky khoan dillu chinh thull phai nOp nao c6 lilln quan dllncac nam tmac. Thu nh(lp chiu thull c6 th~ c6 SI,Ykhilc bi~t so vai IO'inhu(ln bao cao trlln bao cao kllt quahO<;ltdOng kinh doanh do thu nh(lp chju thuo!lc6 tho!lkhOng bao gOm cac khoan thu nh(lp va chi phi danOp thull hoac da khau trCYtrong cac nam khilc va c6 th~ khOng bao gOm nhO'ng khoan thu nhap hoacchi phi khOng chju thull hoac khOng dU'O'ckhau trCY. I
Thuo!l thu nh(lp hoan l<;IidU'O'cxac djnh theo phU'ang philp nO' trlln bang can dOi ko!ltoan cho cac khoanchllnh I~ch t<;lmthai t<;lingay lap bang can d6i kll toan giO'a ca sa linh thull thu nh(lp clla cac tai san vanO'phai tra va gia trj ghi s6 clla chung cho mvc dlch bao colo tai chlnh.
Gia trj ghi s6 clla tal san thull thu nh(lp doanh nghi~p hoan l<;Iiphai dU'O'cxem xet l<;Iivao ngay kilt thucnilln dO kll toan va phai giam gia trj ghi s6 clla tai san thull thu nhap hoan 1<;11dlln mil'c bao dam chacchan c6 dll IO'i nhu(ln linh thull cho phep IO'i Ich clla mOt phlm hoac toan bO tai san thuo!l thu nhap hoanl<;IidU'O'cSLPdvng. Cac tai san thuo!lthu nh(lp doanh nghi~p hoan l<;IichU'a ghi nhan trU'ac day dU'O'Cxemxet l<;Iivao ngay kilt thuc nilln dO k€l toan va dU'O'cghi nhan khi chac chan c6 dll IO'inhu(ln linh thull d~ c6th~ SLPdVng cac tai san thuo!lthu nhap hoan 1<;11chU'a ghi nh(ln nay.
Tal san thuo!lthu nh(lp hoan l<;Iiva thuo!lthu nh(lp hoan l<;Iiphai tra dU'O'cxac djnh theo thull suat dl,Ylinhse ap dVng cho nam tal san dU'O'cthu hOi hay nO' phai tra dU'O'cthanh toan, dl,Yatrlln cac mil'c thuo!lsuatva luat thull c6 hi~u Il,Ycvao ngay kllt thUc nilln dO ko!ltoano
Thull thu nhap hoan l<;IidU'O'cghi nh(ln vao bao cao kllt qua hO<;ltdOng kinh doanh ngo<;li tril' trU'ong hO'pthull thu nhap philt sinh lilln quan dlln mOt khoan mvc dU'O'cghi thlmg vao v6n chU sa hO'u, trong trU'onghO'p nay, thu€l thu nhap hoan l<;IicOng dU'O'cghi nhan trI,YCtio!lpvao vOn chll sa hO'u.
Tai san thull thu nh(lp hoan l<;Iiva thu€l thu nh(lp hoan l<;Iiphai tra chi dU'O'cbu trCYkhl COng ty c6 quyllnhO'p philp dU'O'cbu trCYgiCl'atai san thull thu nh(lp hi~n hanh vai thull thu nh(lp hi~n hilnh phai nOp c6 lillnquan tai thuo!lthu nh(lp doanh nghi~p dU'O'cquan Iy bal cung mOt ca quan thull dOi vai cung mOt dan vichju thu€l va doanh nghi~p dl,Ydinh thanh toan thuo!lthu nhap hi~n hilnh phai nOp va tai san thuo!lthu nh(lphi~n hilnh trlln ca sa thuAn.
3.21. Cac ben lien quan
Cac blln lilln quan bao gOm nhil dAu tU', cac cOng ty con, cac cOng ty lilln kllt va cOng ty !illn doanh cllaCOng ty va cac cOng ty con va cac cOng ty lilln kilt clla cac nhil dAu tU'.
3.22. Cae khoan df,l'ph6ng
Cac khoan dl,Yph6ng dU'O'cghi nhan khi COng ty c6 nghTa vv hi~n t<;li(nghTa vv philp Iy hoac nghTa vvlilln dal) do kllt qua tCYSI,Yki~n da xay ra va gAn nhU' chac chan COng ty se phai thanh toan nghTa vv d6.Cac khoan dl,Yph6ng dU'O'cxac dinh dl,Yatrlln nhO'ng U'ac linh dang tin cay clla Ban Giam dOc vll gia trjclla nghTa vv nO' d6 t<;lingay lap bang can dO; kll toano N€lu anh hU'6'ng vo!lgia trj thoi gian clla ti~n latrong yo!luthl gla trj clla khoan dl,Yph6ng cOng cAn dU'O'cxac djnh la gla trj hi~n t<;liclla khoan chi phi dl,Ylinh d~ thanh toan nghTa vv d6.
14
C6ng ty cll phc\n Ky thu~tf)i~nToan cc\uTHUYETMINH BAo cAo TAl cHINH (ti~p thee)che nam tai chlnh kGtthuc ngay 31thang 12 nam 2011£)O'nvi tinh: £)Ong Vi~t Nam
3.23. Cac Slf ki~n kMng ch~c ch~n
Cac khoan nO' ti~m tang khOng dllO'c ghi nh~n vao bao cao tai chlnh. Chung dllO'c cOng bO trlJ' khi khOngxac djnh dllO'c kM nang phat sinh mot khoan chi d~ mang I"i 100iIch kinh t~.
Tai san ti~m tang khOng dllO'c ghi nh~n tr~n bao cao tai chlnh nhllng dllO'ccOng bO khi nO cO th~ mangI"i 100iIch kinh t~.
3.24. Cac SI,J' ki~n pMt sinh sau ngay ket thUcnien (f~
Cac 5\1' ki~n phat sinh sau ngay khOa 50 k~ toan ma cung cap th~m thOng tin v~ tlnh hlnh cua COng ty t"ingay khOa so k~ loan ("cac 5\1' ki~n di~u chinh") dllO'c pMn anh tr~n bao cao tai chlnh. Cac 5\1' ki~n phalsinh sau ngay khOa 50 kllloan khOng phai la cac 5\1' ki~n di~u chinh dllO'c trlnh bay lr~n thuylll minh baocao tai chlnh nllu lrong y~u.
3.25. Cac chr tieu ngoai bang can (f6i ke toan
Cac chi Mu ngoai bang can dOi kll toan, nhll dllO'c dinh nghTa trong H~ thong Kll toan Vi~t Nam, dllO'ccOng bO tJ cac thuylll minh thlch hO'Pclla cac bao cao lai chlnh nay.
4. TI4n va cae khean tllO'ng "trO'ng tl4n
Ti~n malTit!!n gLYingan hangCac khoan ll1Cmg dllO'ng li~n (tit!!n gLYicO ky h"n dllai 3 thang)
31thang12 nam 2011104.184.712
4.996.827.173
9.300.000.000
14.401.011.885
31thilng 12 nam 2010118.175.576
6.420.881.015
4.000.000.000
10.539.056.591
Tit!!n va cac khoan tllO'ng dllO'ng tit!!n t"i ngay 31 lhang 12 nam 2011 bao gom sO ngo"i t~ khac vai VN£)nhll sau:
Nguy~n l~:- £)0 fa My ("USO")- Euro ("EUR")
15
31thilng 12 nam 2011
883217
31thang 12 nam 2010
2.199228
Cong ty cb phcln Ky thu~t£)i~nToa" cAuTHUYET MINH BAO CAO TAl CHINH (t16ptheo)eho nAm till ehlnh k6t thue ngay 31 thang 12 nAm 2011Dan vi t1nh: £lOng Vi~t Nam
5. DAu til tal ehlnh ngin h~n
31 thang 12 nAm 2011 31 thang 12 nam 2010
Khoan vay cung cap cho COng ty co phfm Dau tLl' h<;ltang Toan cau val lai suattll 18,00% 6€ln 19,80%mot nam (2010: 13,60% mot nam)Khoan vay cung cap cho COng ty CO phan Inno vakhOng tlnh lai suatKhoan vay cung cap cho COng ty CO phan COngngh~ Tien Phong tri gia 135.000 USO vai lai suat3,96% mot namKhoan vay cung cap cho COng ty CO phan Co' 6i~nTh<;lchAnh val lai suattll 18,00% 6l!n19,80% motnamTilm gLri cO ky h<;lntren 3 thang t<;lingan hangKhoan vay cung cap cho Ong Ph<;lmKhac Hn vakhOng tlnh lai suat
6. Phal thu khae
Khoan vay cung cap cho COng ty CO phan COng ngMTien Phong - nha 6au tilKhoan pMi thu hOi v6n gOp tll COng ty TNHH Motthanh vien San xu at K9 thuat Di~n Toan cau (xemthuylll minh 15)
Khoan vay cung cap cho cac cOng ty lien quanPMi thu lai vayPhai thu phlli~n lchPhai thu khac
6.468.268.392
6.814.400.000
2.781.000.000
2.000.000.000480.000.000
18.543.668.392
31 thang 12 nam 2011
6.550.000.000
1.000.000.000
397.313.510283.520.641153.296.604190.126.462
8.574.257.217
7.000.000.000
1.579.500.000
8.579.500.000
31 thang 12 nAm 2010
5.716.000.000
216.450.000237.349.479237.797.746
6.407.597.225
7. 01" phong phal thu kh6 "01
Billn dong dll phOng nO' phai thu khO 66i trong nam nhLl' sau:
s6 dLl'6au nam011 phOng lang trong namHoan nhap dll ph6ng trong nam
56 dl1 eu61nAm
16
20111.059.448.208
360.167.928(531.510.327)
888.105.809
2010590.895.517468.552.691
1.059.448.208
Cong ty c6 ph~nKy thu~tDi~nToan C~uTHUYETMINHSAO cAo TAlCH[NH(tl~p theo)cho nam tili chinh k6tthuc ngily 31thilng 12 nam 2011Dan vi tlnh: £lOngVi~t Nam
8. Hilng tOn kho
Nguyan vat li~uChi phi san xu!!t, kinh doanh d6' dangThanh phamHang h6a
DI,Yph6ng giam gia hang tOn kho
31thang12 nam 20113.360.751.5423.631.430.435372.680.902
6.054.583.663
13.419.446.542(1.665.961.935)
11.753.484.607
31thang 12 nam 20104.508.319.3849.104.466.968394.270.523
7.239.506.403
21.246.563.278(1.290.025.075)
19.956.538.203
Bi~n <10ngdl,Yph6ng giam gia hang tOn kho trong nam nhU'sau:
s6 dU'<1;bnamTang !rong nam
56 dU'cuOInam
9. Chi phltr.l trU'6'cngiin h~n
20111.290.025.075375.936.860
1.665.961.935
2010447.024.882843.000.193
1.290.025.075
Thue diit cho tr~m D\lng Cll COng cll viithu phat s6ng van ph6ng dyng cy TOngc6ng
s6 dU'<1aunam 2.051.907.816 181.382.148 38.135.778 2.271.425.742Tang trong nam 5.372.331.600 593.333.115 5.965.664.715Philn b6 trong nam (5.155.587.338) (307.128.615) (9.529.000) (5.472.244.953)SOdU'cuOi nam 2.268.652.078 467.586.648 28.606.778 2.764.845.504
10. Tillsan ngiin h~n khac
T<lm(rngDat coc ng1ln h<ln
17
31 thilng 12 nam 20112.103.196.190443.312.404
2.546.508.594
31thilng 12 nam 20101.698.606.721597.174.647
2.295.781.368
Cong ty cb ph~nKy thu~t£li~nToan cAuTHUYET MINH sAo cAo TAl CHINH (tl6p theo)cho nAm tal chinh kilt thuc ngay 31 thang 12 nAm 2011£)O'nvi tinh: £)OngVi(lt Nam
11. Tal san cO "inh hCruhlnh
Nha clla, May mOc va PhlPO'ngtl~n Thillt bjT6ng cOngviI killn Iruc Ihlill bl vin tal vAn phong
Nguyen gla
SOdl1 dAu nam 594.050.123 2.639.315.755 1.068.116.130 4.301.462.008
Tang trong nam 139.106.240 21.000.000 96.123.181 256.229.421
Thanhly (253.727.244 ) (301.899.163) (555.626.407)
56 dlPcu61 nAm 139.106.240 361.322.879 2.639.315.755 864.340.148 4.004.085.022
Gla Irj hao mon lily kll
s6 dl1 dAu nam (526.034.943) (1.629.531.927) (719.993.111) (3.075.559.981)
Hao mon trongnam (2.060.634) (15.435.314) (255.949.440) (204.732.767) (478.178.375)
Thanhly 253.727.244 301.699.163 555.626.407
56 dlP cu61 nAm (2.060.834) (287.743.013) (2.085.481.367) (622.826.735) (2.998.111.949)
Gla Irj cOn I~Is6 dl1 dAu nam 66.015.160 609.783.626 346.123.019 1.225.922.027
56 dlP cu61 nAm 137.045.406 73.579.866 553.834.388 241.513.413 1.005.973.073
Baa gOm trong nf,uYlm gia cua tai san cO djnh hO'u hlnh c6 mOt s6 tai san vai nguyen gia xap xl 1.730tri(lu VN£) da kh u hao h~tt<;li ngay 31 thang 12 nam 2011 (31 thang 12 nam 2010: 2.043 tri(lu VN£»nhl1ng v~n c6n dang dl1O'c Slr dung.
12. Tal san c6 "inh vO hlnh
PhAn m6m
Nguyen glas6 dl1 dAu nam va cu6i nam
Gla Irj hao mOn lily k6
s6 dl1 dAu namHao man trong nam
56 dlP cu61nAm
Gla Irj cOn I~Is6 dl1 dAu nam
56 dlPcu61 nAm
13. Chi phi xAy d\l'ng cO'ban do dang
s6 dl1 dAu namTang trong namChuy~n sang bat dOng san dAu tl1
56 dlP cu61 nAm
16
20111.134.073.419649.014.112(546.566.610)
1.236.518.921
109.686.000
(7.312.556)(36.562.666)
(43.875.224)
102.375.444
65.812.776
2010446.512.551
1.160.661.242(495.320.374)
1.134.073.419
Cong ty C6 ph~nKy thu~t£)i~nToan C~uTHUYETMINHsAo CAOTAl CHINH(ti~p thea)cha n~mtai chlnh k~tthuc ngay 31thang 12 n~m 2011E)O'nvi tlnh: E)OngVi~t Nam
14. S~t "<mg san "au tllTr@mthu phat s6ng
Nguy6n glas6 dll' ,,~u namTang trang namChuy6n tCrxay d\l'ng cO' ban da dangThanhly
so dll cuOIn~m
Gla trj haa mon lOykit
s6 dll' "~u namHao mOn trong nam
Thanh Iy
SOdll cuOIn~m
Gla trj con 1;11S6 dll' ,,~u nam
so dll cuOIn~m
15. Elautll vaa cOngty can
37.583.618.66772.453.920546.568.610(23.098.089)
38.179.543.108
(16.349.265.266)(6.337.832.083)
12.778.831
(22.674.318.518)
21.234.353.401
15.505.224.590
COng ty CO ph~n Inno (")COng ty TNHH Lilln doanhGlobal - SitemCOng ty TNHH Mot thanh villnSan xuat Ky thu~t £li~n ToanC~u (xem Thuyllt minh 6) ("")
31 thang 12 n~m 2011% sa hliu VNEl
99,8% 2.994.000.000
51,0% 1.635.330.000
4.629.330.000
31 thang 12 n~m 2010% sa hO'u VNEl
51,0% 1.635.330.000
100,0% 1.000.000.000
2.635.330.000
(")
("")
Theo Giay ChLYngnh~n £l~u tll' 56 41221000327 ngay 17 thang 12 nam 2010 "ll'Q'C cap bai BanQuan Iy cac KhU cOng nghi~p va KhU chll xuat Thanh ph6 HO Chi Minh, COng ty "a ,,~u tll' 2.994tri~u VN£l, tll'O'ng "ll'O'ng 99,8% v6n cO ph~n clla COng ty CO ph~n Inno.
Nghj quyllt HOi "Ong Quan trj ngay 16 thang 11 nam 2011 quyllt "inh giai thll COng ty TNHHMot thanh villn San xuat Ky thu~t E)i~n Toan Cflu. COng ty TNHH Mot thanh villn San xuatKy thu~t £li~n Toan Cflu van Chll'a "i vao hO<;lt"ong san xuat kinh doanh va t<;lingay 31 thang12 nam 2011, COng ty "a nop hO sO'xin giai thll va "ang trong qua trlnh lam thll tvc giai thl!. Do"0, khoan "flu tll' clla COng ty vao COng ty TNHH Mot thanh villn San xuat Ky thu~t £li~n ToanC~u "ll'Q'c phan 10<;lisang phai thU khac "l! ch6' xii Iy.
16. Elautll vaa cOng ty 116nk~t
£lflu tll' vao cOng ty lilln kllt trlnh bay khoan ,,~u tll' vao COng ty CO ph~n £lflu tll' H<;Itflng Toan Cflu("Gil") theo Giay ChLYngnMn £lang ky kinh doanh 50 411032000094 ngay 13 thang 12 nam 2010 do SaKll hO<;lChva £l~u tll' Thanh ph6 HO Chi Minh cap. T<;Iingay 31 thang 12 nam 2011, COng ty "a gOp32.119.400.000 VN£l, tll'O'ng "ll'O'ng 41% v6n cO ph~n clla Gil (31 thang 12 nam 2010: 32.119.400.000VNE), tll'O'ng "ll'O'ng 41%).
19
,Cong ty cb phc\n Ky thu~t£)i~nToan Cc\uTHUYET MINH sAO CAO TAl cHINH (ti~p theo)eho n~m tal ehinh kAt thue ngay 31 thang 12 n~m 2011£lon vi lfnh: £lOng Vi~t Nam
17. £lAu tll dal h~n khae
Ti~n gLri cO ky han trlm 1 ntlm tai ng"lnMng£lau tll vao COng ty TNHH Hanel - CSFKhoan vay cung cAp cho COng ty TNHHHanel - CSF (*)£lau tll vao cO phi~u cua COng ty CO phannn LLra
31 thang 12 n~m 2011
4.129.945.0981.831.595.000
1.098.957.000
7.060.497.098
31 thang 12 n~m 2010
4.613.641.6441.831.595.000
200.000.000
6.645.236.644
(*j Khoan vay cung cAp cho COng ty TNHH Hanel - CSF, ban lian quan, vai lai suAt 16,8% mot namtrong 3 nam klltif tMng 3 nam 2011.
18. Tal san dal h~n khae
£ltlt coc ti~n thuaTh~ chAp tal ngan hang dll bao Itlnh cho cac hoopdOng kinh t~£ltlt coc kMc
19. Yay ngan h~n
Cac khoan vay ngan han tif Ngan Mng £lau tll vaPMt trilln Vi~t Nam, Chi nMnh TMnh phO HO ChiMinh. Cae khoan vay ngan han nay dllOOCdam baobang quy~n SLr dung dat va quy,tm sa hCru can nMcua TOng Glam dOc va Giam dOc £li~u Mnh. Khoanvay nay chiu lai suAt tif 6,5% d~n 18,5% mot ntlm(2010: 13,0% d~n 13,8% mot nam).
20. ThuA va cae khoan phal nop Ngan saeh Nha nllc7c
Thu~ gia trj gia tang phal nopThu~ gia trj gia tang hang nhap khAuThu~ xuAt nhap khAuThu~ thu nhap doanh nghi~pThu~ thu nhap ca nhanThu~ nM thau
20
31 thang 12 n~m 20112.170.850.000
182.136.247214.810.000
2.567.796.247
31 thang12 n~m 2011
2.676.888.550
31 thang 12 n~m 2011344.449.989140.950.125
62.562.4444.076.976.575
312.857.825266.807.545
5.204.604.503
31 thang 12 n~m 20102.171.850.000
237.811.879221.810.000
2.631.471.879
31 thang 12 n~m 2010
5.966.698.725
31 thang 12 n~m 2010
693.371.2874.111.824.545
316.324.679
5.121.520.511
Cong ty C6 phfln Ky thu~t £)i~nToan CfluTHUYET MINH BAO CAO TAl CHINH (tl6p theo)cho nAm tal chlnh k~t thuc ngay 31 thang 12 nAm 2011Dan vi tlnh: £lOng Vi~t Nam
21. Chi phi phal tra
Chi phi v~n ehuyim, Iilp c3~t,nhan eOng tramChi phi dieh vv ehuy~n mOnChi phllal yay
22. Phal tra khac
Khoan yay phai tra cae b~n li~n quan (0)Ouy pMe 10'1 phai tra nha c3flutllTian thu~ c3AttCrb~n li~n quanPhi ti~n lehPhai tra khae
31 thang12 nAm 20111.024.507.122
88.000.0008.298.355
1.120.805.477
31 thang 12 nAm 2011958.857.266113.675.000284.348.160115.225.411143.011.152
1.615.116.989
31 thang 12 nAm 20101.546.153.115
37.635.542
1.583.788.657
31 thang 12 nAm 20101.661.681.766460.776.318218.400.000223.941.231163.772.491
2,728,571.806
(0) Khoan yay cae b~n Ii~n quan khOng phal c3ambao va khOng ehju lai suAt.
23. VOnchu sa hliu
Tlnh hlnh thay c30ivOn eM sa hCYutrong nam nhll sau:
Qu? Qu?Th~ng dU' t1!u ttl' dyo ph6ng Lot nhut"
VOn cil phAn vOnc ph!n CO phl6u gu? phAt triOn tal chlnh chtla phAn phOI TOng cOng
56 dU', ngAy 1 th6ng 1n8m 2010 63.757.790.000 623.231,132 (225.341.132) 239.165.485 4.076.216.022 31.984.860.393 100.455.921.900
TAng vOn do chia c6bie bAng c6 phi6u 25.431.670.000 (25.431.670.000)TAng vOn gop bAngU~nm41 3.175.000.000 5.460.127.000 8.635.127.000Lallhu~n trong nAm 28.920.014.256 28.920.014.256Chia c6 l.rc (15.577.170.400) (15.577.170.400)
Trlch J:lp cae Qu9 (1.869.809.344) (1.869.809.344)
GiAmkMc (1.549.936) (1.549.936)
s6 dU', ngAy 1 thing 1nAm 2011 92.364.460.000 6.083.358.132 (225.341.132) 237.615.549 4.076.216.022 18.026.224.905 120.562.533.476Lal thu4n trong nam 26.262.766.283 26.262.766.283
Chis c6 tlic (29.466.:;48.700) (29.488.548.700)
Trfch ta.P quy (1.483.817.000) (1.483.817.000)
Hoan~pquY (237.615.549) 237.615.549Mus c6 phieu quy (60.784.000) (60.784.000)
56 dU'. ngay 31 thing12 nAm 2011 92.364.460.000 6.083.358.132 1286.125.132) 4.076.216.022 13.554.441.037 115.792.350.059
21
Cong ty cll ph~nKy thu~tf)i~nToiln C~uTHUYET MINH BAO cAo TAl CHINH (ti~p theo)eho n~m tal ehinh kAt thue ngay 31 thang12 n~m 2011Dan vj tlnh: DOng Vi~t Nam
VOn cO ph~ln dll'(1c phI!! duy~t va da phat hanh cua COng tv:
VOn cO phan dll'9'c pM duy~t
CO phillu da phat hanh
Mua l5Ii cO phillu da phat hanh
SOcO phillu hi~n dang Ill'u hanh
31 th~n9 12 nam 2011 31 th~n9 12 nam 2010
50111'Q'ng 501U'Q'ngcO phl6u VND cO phi6u VND
9.236.446 92.364.460.000 9.236.446 92.364.460.000
9.236.446 92.364.460.000 9.236.446 92.364.460.000
(19.750) (286.125.132) (17.750) (225.341.132)
9.216.696 92.078.334.868 9.218.696 92.139.118.868
Tat ca cO phillu dtlu cO m~nh gia 1a10.000 VND.
24. Doanh thu b~n hang va eung e~p djeh VII
Ooanh thu ban hang h6aOoanh thu ban thanh phamOoanh thu kinh doanh bat dong san dau tll'Ooanh thu cung cap djch VII va k9 thu;[lt
TOng doanh thuKhoan giam tN doanh thu - Hang ban bj tra I"i
Doanh thu thuAn
25. Gla vOn hang ban
Gia vOn cua hang h6aGia vOn cua thanh phamGia vOn cua ho"t dong kinh doanh bat dong san dau tll'Gia vOn cua djch VII va k9 thu;[lt01,1'ph6ng giam gia hang tOn kho
26. Doanh thu ho~t dQng tal ehinh
Lai titln gCriLai cho vayCO tLi'cva l(1i nhu;[ln dll'(1c chiaLai cMnh I~ch tY gia hOi doai da thl,l'c hi~n
??
2011113.925.241.67525.377.492.27428.506.310.70922.423.972.312
190.233.016.970(8.736.000)
190.224.280.970
201194.038.838.95412.356.302.75515.691.656.78418.922.684.228
375.936.860
141.385.419.581
20111.058.010.055827.659.956
1.632.000.000241.187.915
3.758.857.926
2010125.272. 751.23321.474.145.01625.952.177.33034.084.612.510
206.783.686.089(156.916.885)
206.626.769.204
2010103.939.395.376
7.749.230.10913.317.317.96626.294.529.652
843.000.193
152.143.473.296
20101.001.292.0781.265.229.1574.374.295.918313.705.356
6.954.522.509
Cong ty cll phfm Ky thu~t£)i~nToiln CcluTHUYET MINH BAO cAO TAl cHINH (li4p theo)eho nlim tal ehlnh k~t thue ngay 31 thang 12 nlim 2011£)O'nvi tlnh: £)ong Viet Nam
27. Chi phi tal ehlnh
Chi phllal vayLO cMnh lech tY gla "a thl,l'c hienLO tlr ban cO phillu cua COng ty CO phlm Tan LlYa
28. Thu nh~p khae
Tilln thu tlr ph"t cMm thanh toanHoan nhap chi phi dl,l' phOngTilln thu tlr thanh Iy tai san dai h"nThu nhap khac
29. ChI phi kh;\e
Gia trj cOn I"i cua btll "ong san "au tll "a thanh IyTilln chi t(r ph"t cMm thanh toanChi phi khac
2011828.607.563814.651.587
60.000.000
1.703.259.150
2011330.741.408307.383.533214.303.785
44.379.816
896.808.542
2011
10.319.25885.167.03266.685.759
162.172.049
20101.251.477.6871.634.576.226
2.886.053.913
20103.960.000
84.005.41141.604.36841.960.414
171.530.193
2010
167.993.115
167.993.115
30. Thu~ thu nh~p doanh nghl~p
Thull suat ap dung
COng ty COnghTa Vu nop thull thu nhap doanh nghiep ("TNDN") val m(rc thull suat 25% lrlln IQ'Inhuan chiuthue. COng ty "lIQ'C mian thull TNDN "01 vai ho"t "ong san xuat san pham va thillt bj "lIQ'C sti' dung IrongITnhVl,l'Cvien thOng cho hal nam t(y nam "au Mn phat sinh lQ'inhuan chju thull (2008 - 2009) va "lIQ'C giam50% thull TNDN cho ba nam tiep thee (2010 - 2012).
Theo Nghj "inh SO 10112011/N£)-CP qui "inh chi tillt thi hanh Nghj quyllt SO 08/2011/NQ-QH13 cua Qu6c hOivll ban hanh b6 sung mot sO giai phap vll thull nham thao gO' khO khan cua doanh nghiep va ca nhan banhanh ngay 4 thang 11 nam 2011. cac ho"t "on9 clla COng ty dap (mg "lIQ'C cac tiau chi cua doanh nghiepnh6 va v(ra. do "6 COng ty "lIQ'C giam 30% thull TNDN cho toan bO nam 2011.
23
Cong ty C6 ph;\n Ky thu~t f)i~n Toan C;\uTHUYET MINH sAo cAo TAl CHINH (tl~p theo)cho n~m tal chlnh k"t thuc ngay 31 thang 12 n~m 2011Dan vi lInh: DOng Vi$l Nam
Ghi nban lrQng bao CaQk~l qua hQal dOng kinh dQanh
Chi phllhu~ TNDN lrQng nam dU'O'clInh nhU' sau:
Chi phi thu" TNDN hl~n hanhNam hi$n hanh
Chi phi thu" TNDN ho~n 1,1Hoan nh~p/(phal sinh) cac khQan chlinh I$chl;;lm lherl
Chi phi thu4 thu nh~p doanh nghlyp
2011
4.072.158.867
161.847.657
4.234.006.524
2010
6.353.220.319
(184.387.690)
6.168.832.629
Villc lInh lhu~ TNDN hi$n hanh cOn luy lhuoc VaQvi$c kl~m Ira va phil duy$l cua cac cO'quan lhu~.
POi chit~u lhu~ suAtlhU'c 162011 2010
Lql nhu~n k4 toan trU'&c thu4 30.496.772.807 % 35.088.846.885 %
Thu~ TNDN theQ lhu~ suAt ap dyng 7.624.193.202 25,00% 8.772.211.721 25,00%
Chi phi khOng dU'O'ckhAu trll' 118.515.465 0,39% 96.503.980 0.28%
lJu dai lhu~ (1.469.039.363) (4,82%) (1.581.400.957) (4,51%)
Giam lhu~ (1.631.662.780) (5,35%)Thu nh~p khOng chiu lhu~ Ill' IO'inhu~ndU'O'cchia Ill' cOng ty CQn (408.000.000) (1,34%) (1.093.573.980) (3,12%)
Thu~ cua nam lrU'erc ghi nh~n lhll'a (24.908.135) (0,07%)
4.234.006.524 13,88% 6.168.832.629 17,58%
cac lai san lhu~ lhu nh~p hoan l;;Ii chu y~u sau dU'O'ccOng ty ghi nh~n va llnh hlnh bi~n dong lrQng namnhU'sau:
D\f phOng nO'phai thu khO dOiTrlch lwac chi phi lap d~lChi phi baQ hanh phai IraKhac
Tal san thu4 thu nhfp ho~n lal
SOdLPt,1 ngay31 thang 12 n~m 2010
117.918.23919.573.38950.555.73921.987.927
210.035.294
Ghl nh~n trensao cao k4t qua
hoat "6ng klnh doanh(117.918.239)(19.573.389)(2.368.102)(21.987.927)
(161.847.657)
SOdLPt,1 ngay31 thang 12 n~m 2011
48.187.637
48.187.637
31. UI tr~n cO phl"u
COng ty khOng lInh chI Mu nay lrlin BaQ cao lai chlnh riling vI lheQ quy dinh l;;li chufm m\fC k~ lQan sO30 v" "Uli lrlin cO phi~u. yliu cAu lrU'erng hO'p doanh nghillP phai I~p ca BaQ CaQlai chlnh riling va BaQCaQlai chlnh hO'p nhAllhl chi phai lrlnh bay lhOng lin v" lai lrlin cO phi~u lheo quy dinh cua chufm m\fCnay lrlin Bao CaQlai chlnh hO'p nhAt.
24
Cong ty c6 ph~nKy thu~t£)i~nToan C~uTHUY~T MINH sAo cAo TAl cHINH (li6p Iheo)cho nam till chlnh k611huc ngay 311hang 12 nam 2011£)O'nvi tlnh: £)OngVi~1 Nam
32. MIIC "Ich va chlnh sach ,ul '0 lal chlnh
GOng ty chiu cac rui ro sau khi Slr dvng cac cOng CII lai chlnh gom c6: nUiro lhi In.rcmg. rui ro tin dVng vanUiro lhanh khoan.
Ban Giam dOc chiu lrach nhi~m chung dOi v6'i vi~c lhiel I~p va giam sal nguylm lac quan Iy rui ro laichlnh. Ban Giam dOc lhilll I~p cac chlnh sach nham pMI hi~n va pMn tlch cac rui ro ma GOng ty phaichiu. lhillll~p cac bi~n phap killm soal rui ro va cac h.m mti'c rui ro lhlch hQ'p, va giam sal cac rui ro.vavi~c Ihl,l'c hi~n cac h,m mti'c rui roo H~ lhong va chlnh sach quan Iy rui ro dU'Q'cxem xel lai dinh ky nhamphan anh nhCmg Ihay dOi cua cac dillu ki~n Ihi lrU'O'ngva hoal dOng cua GOng ty
Rui ro lhi IrU'cmg
Rui ro Ihi IrU'O'ng la rui ro gia Iri hQ'p Iy ho~c IU'u chuylln lilln l~ lU'O'ng lai cua mOl cOng cv lai chlnh sl!bien dOng Iheo Sl,l'bien dOng cua gia Ihi 1n.rO'ng.Rui ro Ihi IrU'O'ngbao gom ba 10ai rui ro: rui ro lilln I~, ruiro lai sual va rui ro gia. Mvc lieu cua vi~c quan Iy rui ro lhi IrU'O'ng la quan Iy va killm soal mti'c dO rui rolrong gi6'i han chap nh~n "U'Q'C,Irong khi van 10ida hOa I<;rinhuM.
Rui ro tien te
GOng ty chiu rui ro ly gia lren cac giao dich mua va ban bang cac dOng lilln l~ khOng phai la £)Ong Vi~lNam. Ngoai I~ c6 rui ro nay cM yeu la dong £)0 la M9 ("USD").
GOng ty dam bao rang mti'c dO rui ro lilln I~ IhuAn dU'Q'cduy Irl a mOl mti'c dO c6 lhll chap nh~n dU'Q'Cbang cach mua va ban cac ngo"i l~ Iheo tY gia Ihl,l'c hi~n I"i lhO'i diem khi cAn lhiel de h"n chll Sl,l'malcan bang lrong ngan h"n. Ban Giam dOc khOng lhl,l'c hi~n cac giao djch ph6ng ngti'a rui ro lilln I~ sau khida can nhac chi phi cua vi~c Slr dvng cac cOng cv tai chlnh phOng ng(ra rui ro c6 the VU'Q'Imti'c nUirolillm lang cua bien dOng tY gia.
Rui ro lilln l~ cua GOng Iy "Oi v6'i USD nhU' sau:
Tal san till chlnhTilln£)Au II" ngan h"n
Cong n9' till chlnhPhai Ira ngU'O'iban
RuJ ro lai suat
31 Ihang12nam 2011USD
883135.000
135.883
213.569
311hang 12 nam 2010USD
2.199
2.199
171.584
GOng ty chiu nUiro lai sual pMI sinh Ill' cac khoan vay chiu lai sual da dU'Q'cky ket. GOng ty chiu rui ro laisuAI khi vay vOn Iheo lai sual lha nOL Rui ro nay sl! do GOng ty quan Irj bang cach duy Irl a mli'c dO hQ'pIy cac khoan vay lai sual lhf! nOL
Rui ro gitJ
GOng ty c6 cac ho,,1 dOng dAu Ill' vOn vao cac cOng ty chU'a niem ylll va chiu rui ro billn dOng gia cua cackhoan dAu II" nay. Gac yllu 10 nUiro anh hU'ang den kill qua cua cac khoan dAu II" nay bao gem klll quaho,,1 "Ong kinh doanh va Iinh hlnh lai chlnh cua cac GOng ty dU'O'c"Au III va "illu ki~n lhi Ir1lO'ng. BanGiam dOc quan Iy nUiro lien quan "lln yllu 10 kel qua ho"l dOng kinh doanh va llnh hlnh lai chlnh cua cacGOng ty dU'O'cdAu III bang cach chon Il,I'acac nganh nghe kinh doanh va cac GOng ty "e dAu II". Yllu 10nUiro lien quan dlln dillu ki~n Ihi IrU'O'ng11,1ban lhan n6 bj anh hU'ang bai cac dieu ki~n kinh III chungcua Vi~1 Nam va cac hanh vi cua cac nha dAu II", nam ngoai khf! nang kiem soal cua Ban Giam dOc.NhCrngyllu 10 nay da dan dlln cac dieu ki~n Ihi IrU'O'ngbilln dOng nhillu lrong hai nam v(ra qua.
25
Cong ty cb phc\n Ky thu~t£)i~nToan Cc\uTHUYET MINH BAO CAO TAl CHINH (ti~p thea)eha nAm tal ehinh k6t thue ngay 31 thang 12 nAm 2011Elan vi tlnh: ElOng Vi~t Nam
Rui rQ tin dung
Rui rQ tin dung xay ra khi mOt khach hang hQ~c dOl tac khOng dap ling dl1O'c cac nghTa Vu trQng hO'Pdong d;!ln d~n cac tOn thAt tai chlnh chQ COng ty. COng ty cO chfnh sach tin dung phu hO'P va thl1angxuylm theQ dOl t1nh hlnh d~ danh gia xem COng ty cO chiu rul rQ tin dung hay khOng. Rul rQ tin dung tOIda dl1O'c th~ hl~n la gla tri cOn 1<11cua sO dl1 phal thu khach hang, tra trl1ac chQ ngl1al ban va phai thukhac nhl1 trlnh bay trlln Bang can dOl K~ tQan.
Rul ro thanh khQan
Muc dlch quan Iy rul rQ thanh khQan nham dam baQ du nguon vOn d~ dap ling cac nghTa Vu tal chlnhhl~n t<ll va trQng tl1O'ng lai. Tlnh thanh khQan cOng dl1O'c COng ty quan Iy nham dam baQ mlic phu trOIglCi'acOng nO'd{m h<ln va tal san d~n h<ln trQng nam a mlic cO th~ kl~m SQat dOl val sO vOn ma COng tytin rang cO th~ t<lQra trQng nam dO. Chlnh sach cua COng ty la theQ dOl thl1ang xuyan cac yllu cAu thanhkhQan hl~n t<ll va dl,J'kl~n trQng tl1O'ng lai nham dam baQ COng ty duy trl du mlic dl,J'phOng tl~n m~t, cackhQan vay va du vOn ma chu sa hCi'ucam k~t gOp vOn nham dap ling cac quy djnh v~ tlnh thanh khQanngan h<ln va dal h<ln han.
Bang dl1al day trlnh bay chi ti~t cac mlic daQ h<ln theQ hO'P dong cOn 1<11dOl vai cOng nO' tai chlnh phiphal sinh va thai h<ln thanh tQan nhl1 do!!dl1O'c thea thuan. Bang dl1al day dl,J'atrlln dOng tl~n chl1a chl~tkhau cua cOng nO'tal chlnh tlnh theQ ngay sam nhAt ma COng ty pMI tra.
31 thang12 nAm 2011Yay ngan h<lnPMI tra ngl1al banNgl1al mua tra tl~n tmacChi phi phal traPhal tra khac
31 thang 12 nAm 2010Yay ngan h<lnPhal tra ngl1ai banNgl1ai mua tra ti~n trl1acChi phi phal traPMI tra khac
DlJ'6oi 1 nAm
2.676.888.55043.431.131.488
836.167.728902.245.4 77568.132.707
48.414.565.950
5.966.698.72542.128.551.3051.664.532.3191.485.848.3191.766.132.540
53.011.763.208
T" 1 - 5 nAm
292.884.00351.562.500
218.560.0001.046.984.282
1.609.990.785
514.152.54035.002.00097.940.338
962.439.266
1.609.534.144
TOng
2.676.888.55043.724.015.491
887.730.2281.120.805.4771.615.116.989
50.024.556.735
5.966.698.72542.642.703.8451.699.534.3191.583.788.6572.728.571.806
54.621.297.352
Bang dl1ai day trlnh bay chi tl~t cac mlic daQ h<ln chQ tal san tal chlnh phi phal sinh. Bang dl1O'Clap trllnCo' sa mlic daQ h<ln theQ hO'PdOng chl1a chi~t khAu cua tal san tal chlnh gom lo!!ltli' cac tal san dO, n~ucO. Vi~c trlnh bay thOng tin tal san tal chlnh phi phal sinh la cAn thl~t d~ hl~u dl1O'c vi~c quan Iy rUl rQthanh khQan cua COng ty khl tlnh d~n thanh khQan dl1O'c quan Iy tran Co'sa cOng nO'va tal san thuAn.
26
Cong ty c6 ph~nKy thu~t £>ii?nToiln C~uTHUYET MINH BAo cAo TAl CHINH (ti~p theo)eho n~m tili ehlnh k~t thue ngay 31 thang 12 n~m 2011ElO'nvi tlnh: £lOng Vi~t Nam
OU'all n~m Tir 1 - 5 n~m TOng
31 thang 12 n~m 2011Elau llf ngiln h,mPMi thu khaeh hangTra lrlfae cho nglfai banPhai lhu khac£lau llf dai h,m khac
31 thang 12 n~m 2010£lau llf ngiln h,mPhai lhu khach hangTra lrlfac cho n9lfai banPhai lhu khac£lau llf dai h,m khac
18.543.668.39242.845.402.4982.292.266.0571.961.602.857
65.642.939.804
Owl 1 n~m
8.579.500.00050.827.891.8101.721.495.683624.890.285
61.753.777.778
8.082.080.484393.315.147
6.612.654.3607.060.497.098
22.148.547.089
Tir 1 - 5 nam
19.644.625.790263.224.680
5.782.706.9406.645.236.644
32.335.794.054
18.543.668.39250.927.482.9822.685.581.2048.574.257.2177.060.497.098
87.791.486.893
TOng
8.579.500.00070.472.517.6001.984.720.3636.407.597.2256.645.236.644
94.089.571.832
COng ty chlfa "anh gia gia lrj hQp Iy cua lai san lai chlnh va cOng nQ lai chlnh li;li ngay 31 lhang 12 nam2011 do ThOng llf 210 cOng nhlf cac quy "inh hi~n hanh chlfa cO hlfang d~n cv lhll v~ vi~c xac "inh gialrj hQp Iy cua cac lai san lai chlnh va cOng nQ lai chlnh. ThOng llf 210 yl!u cau ap dvng Chuan ml,l'Cbaocao lai chlnh QuOc l~ v~ vi~c trlnh bay bao cao lai chlnh va thuy~t minh thOng tin "Oi vai cOng cv taiehlnh nhlfng khOng "lfa ra hlfang d~n tlfO'ng "lfO'ng cho vi~c "anh gia va ghi nh~n cOng cv tai chlnhbao gOm ca ap dVng gia tri hQp Iy, nham phil hQp vai Chuan ml,l'Cbao cao tai chlnh QuOc Ill.
33. Cae glao dieh ehu y~u val cae ban lIan quan
Cae nghi~p Vu chU yllu vai HOi "Ong Quan lri va Ban Giam "Oc lrong nam nhlf sau:
Ben lien quan
HOi "Ong quan tri
Ban Giam "oc
Ban chat eua 91aodlehTi;lm (mgVayChi phllai vayTi;lm (mgVayChi phllai vay
201192.706.000
(182.008.543)167.000.000
2010628.113.636
(3.840.000.000)(148.645.540)195.384.000
(2.208.214.000)(23.650.000)
SO dlf cOng nQ cua HOi "Ong Quan lri va Ban Giam "Oc li;li ngay 31 thang 12 nam 2011 nhlf sau:
31 thang 12 nam 2011 31 thang 12 nam 2010Ban lien quan
Cae khoan ph" thu
HOi "Ong Quan lrjBan Giam "Oc
Cae khoan phal traHOi "Ong Quan lrj
Ban chat sOdU'
Phai lhu phi IhlfO'ng mi;liPhai lhu phi thlfO'ng mi;li
Phai Ira phi IhlfO'ng mi;li
96.239.09571.000.000
(8.298.355)
36.650.04426.761.798
(37.635.542)
Thu nh~p cua Ban Giam "Oc lrong nam nhlf sau:
Ti~n IlfO'ng va cac khoan lhu nh~p khac
27
2011
2.478.699.550
2010
2.224.423.617
Cong ty c6 phAn Ky thu~t£)i~nToan cAuTHUYET MINH BAo cAO TAl CHINH (1iApIheo)cho n~m lal chlnh k611huc ngay 31 Ihang 12 n~m 2011OO'nvi tlnh: OOng Vi~1 Nam
Cac giao djch chu yeu cua cac b/!n li/!n quan Irong nam nhU' sau:
BAn IIAn quan Quan h9 Ban chal glao dlch 2011 2010
COng ty CO phan Nha \1au IU' Ban hang h6a va lhanh pham 2.191.755.112 2.414.963.163
COng ngM Ti/!n Mua hang h6a va djch Vu ( 1.060.821.154) (271.286.444)Phong Phai Ihu chi phi tien Ich 11.672.500 23.341.750
PMi Ira phi nhU'Q'ngquyen va (2.215.839.475) (2.980.669.301 )chi phlli~n Ich khacCho yay 2.781.000.000 9.000.000.000
Lai cho yay 46.659.000 59.866.667
Cho mU'Q'nlien 8.650.000.000 9.716.000.000
CO lli'c \1a Ira (12.670.656.800) (3.841.849.000)
COng ty TNHH COng ty con Ban hang h6a va thanh pham 557.695.850 212.897.121Li/!n doanh Mua hang h6a va djch Vu (42.841.028.101 ) (44.699.718.299)Global - Silem Chi M phi bao lanh 261.434.576
NMn ky qu9 bao lanh (1.215.034.099) (809.324.500)
Phai thu chi phi ti~n Ich va chi 199.997.350 228.716.911phlkhacPhai tra chi phi ti~n Ich (5.715.000)
Cho yay 2.740.000.000 6.900.000.000Oi yay (3.616.078.697) (1.500.000.000)
Lai cho yay 33.209.805 34.130.000
Lai\1ivay (78.405.746) (7.200.000)
Cho mU'Q'ntien 1.342.514.937 210.000.000
CO tli'c nh~n \1U'Q'C 1.632.000.000 816.000.000
Mua dung Cu (50.866.953)
COng ty COKhan COng ty li/!n Ban hang h6a va thanh pham 10.281.704.251 19.296.163.146oau tll H<I I ng kel Mua hang h6a va djch Vu (745.580.536) (2.122.529.086)Toan cau Nh~n ky qu9 Mo lanh (146.265.800)
Phai thu phi tien Ich va chi 115.983.501 153.983.842phlkhacPMi tra chi phi tien Ich (99.457.995)
Xu at ho thu/! tr<lm 828.748.620 444.258.633
Chi M chi phi thu/! tr<lm (593.200.000) (642.000.000)Cho yay 12.493.333.773 15.900.000.000Lai cho yay 472.090.166 1.082.494.443
Cho mU'Q'ntien 150.000.000
CO tli'c nMn \1U'Q'C 3.419.400.000PMI thu ph<lt ch~m thanh 417.904.680loanThanh Iy lai san 40.734.116
COng ty CO phan B/!n Ii/!n Ban hang h6a va thanh pham 1.940.972Tin hoc Si/!u quan Mua hang h6a va dich Vu (735.507) (4.773.000)Tlnh Phai thu phi ti~n Ich 12.702.404 10.568.280
Phai Ira phi ti~n Ich (3.137.000)Cho yay 2.000.000.000Lai cho yay 64.933.334
28
C6ng ty c6 phan Ky thu~t£)i~nToan CauTHUyi;;T MINH BAo CAO TAl CHINH (ti~p lhea)cha n~m lal chfnh k~llhuc ngay 31lhang 12 n~m 2011£)O'nvj llnh: £)Ong Vi~l Nam
Ben lien quan Quan M Ban ch41 giaa djch 2011 2010
COng ty CO phfm Blm li~n Ban hang h6a va lhanh pham 101.917.360 414.409.760
Tl,Ydong nn quan Mua hang h6a va djch vv (593.741)Tien Phai thu phi Mn Ich 18.666.530 16.784.600
Phai tra phi ti~n Ich (6.365.000)
Cho vay 1.000.000.000
Uli cho vay 13.500.000
Cho mlJ'Q'n 38.000.000
Phai thu phl,lt ch;tlm thanh 6.506.250toan
COng ty co phan B~n Ii~n Ban hang h6a va thanh pham 139.197.875 420.200.420
COng ngM Tin quan Mua hang h6a va djch vv (1.202.985)
ThOng Phai thu phi ti~n Ich 19.987.338 9.222.572
Phai tra phi ti~n Ich (5.095.500)
Cho vay 1.000.000.000 1.500.000.000
Uli cho vay 16.500.000 22.250.000
Cho mlJ'Q'n 765.000.000
COng ty CO phfm B~n Ii~n Phai tra phi ti~n Ich (856.000)
Thiet bj di~n quanThl,lch Anh
COng ty CO phfln B~n Ii~n Ban hang h6a va thanh pham 803.364.973 603.688.995
CO'di~n Thl,lch quan Mua hang h6a va djch vv (2.017.754.902) (2.368.787.959)Anh Phai thu phi ti~n Ich 23.300.050 10.464.183
Cho vay 11.100.000.000
L~i cho vay 85.180.000
COng ty CO phfln B~n li~n Ban hang h6a va thanh pham 865.227.675
COng ngM quan Mua hang h6a va djch vv (1.831.710.525)Thitln V;tln Mua tai san cO djnh (58.270.250)
Phai thu phi ti~n Ich 764.091 12.143.123
Phaj tra phi ti~n Ich (11.178.000)
MlJ'Q'ntilm (910.000.000)
COng ty CO phfln COng ty con G6p vOn dflu tlJ' 2.994.000.000
Inno Cho vay 6.814.400.000
Phtli thu phi ti~n Ich 14.119.285 3.234.000
29
Cong ty C6 phan Ky thu~tf)i~nToim CauTHUYET MINH BAo cAo TAl cHINH (t16ptheo)eho nam tili ehlnh k&t thue ngay 31 thang 12 nam 2011£)O'nvi lInh: DOng Vi~t Nam
Trong s6 dlf phai Ihu khach hang, phai Ihu khac, phai Ira khach hang va phai Ira khac cO cac s6 dlf nOibO IGlingay 31 lhang 12 nam 2011 nhlf sau:
B6n 116nquan Quan hy Ban eh~t .0 d" 31 thilng 12 nam 2011 31 thang 12 nam 2010
Cae khoan phal thuCOng ty c6 phtm COng Nha "au Ilf Phai Ihu phi IhlfO'ng 9.385.340.850 5.782.706.940ngh~ Ti~n Phong mGli
COng ty TNHH Li~n doanh COng ty Phai Ihu thlfO'ng mGli 123.050.544Global - Sitem con Phai Ihu phi IhlfO'ng 424.255.004 152.211.660
mGli
COng ty TNHH Dau Ilf HGl COng ty Phai thu thlfO'ng mGli 2.225.178.489 10.509.287.886Tang Toan cau li~n k~t Phai Ihu phi thlfO'ng 6.593.438.049 219.916.750
mGli
COng ty c6 phan Tin hQc B~n li~n Phai Ihu phi IhlfO'ng 11.036.744 5.663.000Si~u Tfnh quan mGli
COng ty co phan coni, B~n li~n Phai thu IhlfO'ng mGli 113.661.100ngh~ Tl,f "Ong Tan Ti n quan PMi Ihu phi IhlfO'ng 25.273.933
mGli
COng ty CO phan COng B~n li~n Phai thu IhlfO'ng mGli 107.217.663 436.262.112ngh~ Tin ThOng quan PMi Ihu phi thlfO'ng 12.520.572 6.771.479
mGli
COng ty CO phan Thi~t Bi B~n li~n Phai Ihu phi thlfO'ng 656.000£)i~n ThGlch Anh quan mGli
COng ty CO phan CO' "i~n B~n Ii~n Phai thu thlfO'ng mGli 412.062.674 64.607.400ThGlchAnh quan Phai thu phi IhlfO'ng 2.020.665.460 666.050
mGli
COng ty CO phan COng B~n Ii~n Phai thu thlfO'ng mGli 515.347.170ngM Thi~n Van quan
COng ty CO phan Inno COng ty Phai Ihu phi thlfO'ng 6.831.713.510 3.234.000con mGli
30
Cong ty cb ph~nKy thu~t£)i~nToan C~uTHUYET MINH BAO CAO TAO!cHINH (tiAp theo)eho nam tal ehlnh k6t thue ngay 31 thang 12 nam 2011Elan vi tlnh: ElOngViel Nam
Ben lien quan Quan h6 Ban ehit 86 dl1 31 thang 12 nam 2011 311hang 12 nam 2010
Cae khoan phallr"COng ty CO ph~n COng NM d~u III Phai Ira Ihllang miili (1.206.844.380) (68.315.626)
nghe Ti~n Phong Phai Ira phi Ihllang (781.079.511) (1.626.307.427)
miili
COng ty TNHH Li~n doanh COng Iy Phai Ira Ihllang miili (24.423.292.262) (20.899.747.948)
Global. Silem conPhai Ira phi Ihllang (87.627.016) (771.688.750)miili
COn9 ty TNHH El~u III Hiil COng ty Phai Ira Ihllang miili (513.102.668) (998.163.938)
T~ng Toan C~u li~n k~1Phai Ira phi Ihllang (37.416.090) (212.335.198)miili
COng ty CO ph~n Tin hc;>c B~n li~n Phai Ira phi Ihllang (929.775)
Si~u T1nh quan miili
COng ty CO ph~n con~ B~n Ii~n Phai Ira Ihllang miili (33.889.927)ngM Tl,I' dOng TAn Ti n quan
COng ty CO ph~n Co' dien B~n Ii~n Phai Ira Ihllang miili (423.398.045) (117.398.854)Thi;lch Anh quan
COng ty CO ph~n COng Ben Ii~n Phai Ira Ihllang miili (34.471.795)ngM Thi~n V~n quan
COng ty TNHH MOIIMnh B~n li~n Phai Ira phi Ihllang (958.857.266) (958.857.266)
vi~n San xuAI K9 Ihu~1 quan miili
Elien Toan C~u
COng ty CO ph~n Tan Llra B~n li~n Phai Ira Ihllang miili (260.789.936)quan
Cac khoan phai Ihu/(phai Ira) Ilr/(cho) nM d~u Ill, cac cOng ty con, cOng Iy li~n k~I, cac cOng Iy con vacac cOng Iy Ii~n k~1 clla nM d~u III la khOng dllqC dam bao, khOng tlnh 11liva khOng An dinh Ihai gianhoan Ira.
31
~Cling ty CO ph~nKy thu~t£)i~nToan CauTHUYET MINH BAo CAO TAl CHJNH (tllSp thea)eho n~m tal ehinh k6t thue ngay 31 thang 12 nam 2011£)O'nvi tfnh: £)OngViet Nam
34. Chi phi san xuat va ho~t d(lng thea y6u t6
Chi phi hOiiltdQng san xuat kinh doanh chu y~u trong nam nhU' sau:
Chi phi hang Ma xuAt banChi phi nguylln vat lieuChi phi cOng nhan vienChi phi vat dung van pMngChi phi khAu haoChi phi dich Vu mua ngoaiChi phI khac
201194.038.838.95414.487.864.71411.481.193.476
437.311.1996.852.573.126
27.174.245.7932.551.090.016
2010103.939.395.37611.692.582.15012.402.821.636
837.045.8666.787.194.803
28.795.078.6782.885.363.648
35. Cae S\l' kltn phat sinh sau ngay k6t thUe nl6n d(l k6 toan
Thea Nghi quy~t cua HQi dOng Quan tri ngay 28 thang 2 nam 2012, HQi dOng Quan trj nhat trl trlnh £)iilihQi dOng CO dOng thOng qua viec chia cO tlrC nam 2011 la 30% bang ti~n m~t trong dO da tiilm lrng liln 1vao ngay 22 thang 9 nam 2011 vai ty Ie 12%, Ian 2 vao ngay 22 thang 12 nam 2011 vai tY Ie 5%. PhancO tlrC vai tY Ie 13% con liili dl,J'ki~n dlJ'Q'cchi tra trong thang 5 nam 2012 .
.1)301 " 6;;:,.,~' ""oJ ,~ -.... 'r:"."',' iroM duy,et::<' - crip ,1i~ \~\l* KY HIV fllEI !~,c:> A .' ,~ .N I ,".',;I /. ~.••/~,. L .",.'~/
~:"fq'GUytN'HO'U DONGT6ng Giam dOc
NglJ'ai lap:
PHAN THI KIM ANHK~ toan trU'ong
Thanh phd HO ChI Minh, Vi~t NamNgay 2 thang 3 nam 2012
32
