CLIC BANG KIEM VIET NAM BAO CAO TAI CHINH DA DOC KIEM TORN Cho nm ti chinh 1(64 thtic ngy 31 thng 12 nm 2014 H Ni)i, thng 05 nm 2015
CI,JC DANG KIEM VITT NAM SO 18 duong Phm Hng, phuong my Dinh 2, qun Nm lir Liem, H NOi LI JC NOI DUNG TRANG BAO CAO CUA BAN LANH DAO 1 BAO CAO KIEM TOAN DOC LAP 2-3 BANG CAN DOI KE TOAN 4-5 BAO CAO KET QUA HOAT DONG KINH DOANH 6 BAO CAO LUU CHUYEN TIEN TE 7 THUYET MINH BAO CAO TAI CHINH 8-17
CVC HANG KIEM VITT NAM So 18 dung Phm Hung, phtrng my Dinh 2, qun Nm Tir Liem, H NOi BAO CAO CUA BAN LANH BAO Bn Lnh do Cue Bng kiem Viet Nm (goi tt l "Cue') de trinh bo co ny ding vi bo ct) ti chinh d dtroc kiem ton cu Cuc cho nm ti chinh ket tilde ngy 31 thong 12 nm 2014. BAN LANH BAO Cc thnh vien cil Bn Lnh do d dieu hnh Cuc trong nm v den ngy lp bc) co ny Om: Bn Lnh do Ong -Frn KST Hinh Ong Nguyen VD Hi Ong Nguyen Hint Tri Ong Nguyen Minh Cucmg Ong Dng Viet H Cuc trung PhO Cue twng PhO Cuc tnrong PhO Cuc twng PhO Cuc twng TRACH NHIEM CUA BAN LANH DAO Bn Lnh do Cuc c6 trch nhiem lp bo co ti chinh hng nm phn nh met ech trung thuc v hop 1ST tinh hinh ti chinh cling nhu ket qu hog deng kinh donh v tinh hinh ltru chuyen tien to cu Cuc trong nm, phd hop vi chun muc ke ton, the de ke ton donh nghiep Viet Nm v cc quy dinh php ly co lien qun den viec lp v trinh by bo co ti chinh. Trong viec lp bo co ti chinh ny, Bn Lnh dp &roc yeu cu phi: Lu chon cc chinh sch ke ton thich hop v p dung cc chinh sch d met cch nht qun; Dim r cc xet don v frc tinh met ech hop 1S, v thn trong; Neu f cc nguyen tc ke tost thich hop co &roe tun thii hy khong, co nhfing p dung si Lech trong y6u cn &roc Ong 136 v gii thich trong bo co ti chinh hy kitting; Lp bo co ti chinh ten co. s hog Ong lien tue trir twng hop kitting the cho rng Cuc se tiep tuc hog deng kinh donh; v Thiel ke v thuc hien N thong kiem soot not be met cch huu hieu cho muc dich lp v trinh by bo co ti chinh hop 1S, nhm hn the rdi ro v gin ln. Bn Lnh do Cuc chiu trch nhiem dm bo rng s6 sch ke ton cluot ghi cite') met cch phd hop phn nh met, cch hop 1S7 tinh hinh chinh Cue bt IcST thi diem no v dm bo rng bo co ti chinh tun th chun muc ke ton, che de ke ton donh nghiep Viet Nm v cc quy dinh php 1ST c6 lien qun den viec lp v trinh by bo co ti chinh. Bn Lnh do ding chit' trch nhiem dm bc, n ton cho ti sn cd Cuc v thuc hien cc bien php thich hop de ngn chn v pht hien cc hnh vi gin ln v si phm khdc. Bn Lnh do xc nhn rng Cuc d tun thu cc yeu cu neu tren trong viec lp bo co ti chinh. Tiny nt, di dien cho Bn Lnh do, DANG KIEM ViET NAM I TrAn Ky Hinh Cue truiing H N0i, ngy 05 thcing 05 nm 2015 U U U 1
vc CONG TY TNHH MEM TOAN VACO Tdng 4, 168 Duteng Lng, phutteng Thinh Qung qudn DOng D, thnh ph6 H N0i, Viet Nm Tel: (84-4) 3577 0781/ Fx: (84-4) 3577 0787 W: www.vco.com.vn/ E: vcohn@vco.com.vn /VACO/BCKT.NV2 BAO CAO KIEM TOAN DOC LAP Kinh Bn Lnh cio Cyc Png kiem Viet Nm Chung toi dd kiem ton bdo co ti chinh kern theo cu Cuc Dng kiem Viet Nm (goi tt l "Cuc"), dtrot lp ngy 05/05/2015, tir trng 04 den trng 17, bo g6m Bng cn deli ke ton ti ngy 31/12/2014, Bo co ket qu hot ilong kinh donh, Bo co luu chuyen tien to cho nm ti chinh ket thuc ding ngy v Bn thuyet minh bo co ti chinh (goi chung l "bo co ti chinh"). Trci: nhiem c Bn Liinh dgo Bn, Ldnh do Cuc chiu trch nhiem ve viec lp v trinh by trung thuc v hop 1St bo co ti chinh Cuc theo chun muc ke ton, the 'JO ke ton donh nghiep Viet Nm v cc quy dinh php 1St co lien qun den viec lp v trinh by bo co ti chinh v chiu trch nhiem ve kiem sot noi 130 m Bn Ld'nh do xc dinh l cn thiet de dm bo cho viec lp v trinh by bo co ti chinh kitting co si sot trong yeu do gin ln hodc nhm Tnich nhiem c Kiem lon vien Trch nhiem cit chung toi l du ry kien ve bo co ti chinh du tren ket qu cil cuoc kiem ton. Ch6ng toi dd tien hnh kiem ton theo chun muc kiem ton, Viet Nm. Cc chun muc ny yeu cu chung Col tun chun muc v cc quy dinh ye do nghe nghiep, lp ke hoch v thuc hien cuoc kiem ton de dt dugc sir dm bo hgp 1St ye viec lieu bo co ti chinh cit Cue co con si sot trong yeu hy khong. Cong viec kiem ton bo g6m thuc hien cc thit tuc nhm thu thp cc bng chirng kiem ton ve cc s6 lieu v thuyet minh tren bo co ti chinh. Cc thu tuc kiem ton dugc lu chon du tren )(et don cu kiem ton vien, bo gem dnh gi rui ro co si sot trong yeu trong bo co ti chinh do gin In hodc nhm In. Khi thuc hien dnh gi cc ri ro ny, kiem ton vien d xem,xet kiem sok noi b0 Cuc lien qun den viec lp v trinh by bo co ti chinh trung thuc, hopy nhm thiet ke cc thit tuc kiem ton phit hop vi tinh hinh thuc te, tuy nhien khong nhm muc Bich du ry kien ve hieu,qu kiem sot noi 130 cit Cuc. C6ng viec kiem ton cling bo dnh gi tinh thich hop cu cc chinh sch,ke ton dugc p dung v firth hop 1St cti cc tr.& tinh ke ton dm Bn Ldnh do cling nhtr dnh gi viec trinh by tong the bo co ti chinh. Chung toi tin,tung rng cc bng chirng kiem ton m chung toi thu thp dugc Id day du v. thich hop lm co so. cho kien kiem ton ngoi trir cu chung C s cii y kiln hm lon ngogi trie Phm vi kiem ton cu chting toi kh6ng bo g6m bo co ti chinh cu mot s6 don vi hch ton phu,thuoc Cuc v chung Col duot be nhiem kiem ton su ngy 31/12/2014, nen chimg toi khong the thm gi chung kien kiem ke ti sn c6 dinh ti ngy ny. Chung toi khong dnh gi nh hung cit cc vn de ny den bo co ti chinh nm 2014 cu Cuc. khn kiem town ngogi &le Theo St kien cu chfing toi, ngoi tr nh htrng cti vn de neu ti don "Co so cit y kien kiem ton ngoi true, bo co ti chinh d phn nh trung thuc v hop 1St, tren cc khi cnh trong,yeutinh hinh ti chinh cit Cuc ti ngy 31/12/2014, cling nhtr ket qu hot dong kinh donh v tinh hinh chuyen tien to cho nm ti chinh ket thitc ding ngy, phit hop vi chun mut ke ton, the d6 ke ton donh nghiep Viet Nm v cc quy dinh php 1St co lien qun den viec lp v trinh by bo co ti chinh. Vn phong HO Chi Minh LAu 6, s6 159 Dien Brn Phil, P.15 Q. Binh Thnh, TP. HO Chi Minh Tel: (84-8) 3840 6618; Fx: (84-8) 3840 6616 2 Vn phong Hi Phong 499 Qun Ton, P. Qun Ton Q. Hong Bng, Tp. Hi Phong Tel: (84-31) 353 4655; Fx: (84-31) 353 4316
BAO CAO KIEM TOAN DOC LAP (Tiep theo) Vein d khc Bdo cdo ti chinh cu Cue cho nm ti chinh ket thfic ngy 31/12/2013 d dugc kiem town bi mot cong ty kiem town khdc, Bdo co kiem todn de ngy 20/05/2014 vi y kien ngoi trir: Do &we b6 nhiem lm kiem town vien cfr Cue su ngy ket thfic nien do ke town, nen khong the thm gi chirng kien kiem ke ti sri c6 dinh cu Cue ti ngdy 31/12/2013; cong ng phi thu, phi tr chu c6 &Ay du xdc nhn; li cu khon tien giri cid ky hn dtrgc Cue ghi nhn theo nguyen tc -dux thu; mot so nghiep vu kinh to phdt sinh d du dieu kien ghi nhn donh thu theo htrng dn ti chudn muc ke todn so 14 - Donh thu v thu nhp khdc nhtmg chu &ye Cuc ghi nhn. 0245 56 :` CriN TY K V Nguyen Dire Tien Ph6 T6ng Gim d6c S6 Gidy CN DKHN Kiem Wn: 0517-2013-156-1 Plint Xun Son Kiem thn vien S6 Gidy CN DKHN Klein town: 1450-2013-156-1 Thy mit v dgi dien cho CONG TY TNHH KIEM TOAN VACO H N0i, ngy 05 Mng 05 nm 2015 3
CUC BANG KIEM VItT NAM S6 18 du6ng Phm Hung, phtrong My Dinh 2, qun Nm Tit Liem, H NOi Bo co ti chinh Cho nm ti chinh k6t tit& ngy 31/12/2014 I TAI SAN BANG CAN DOI Kt TOAN Ti ngy 31 thng 12 nm 2014 M so Thuyet minh 31/12/2014 MAU B 01-DN Dn vi tinh: 01/01/2014 A. TAI SAN NGAN HAN (100=110+120+130+140+150) 100 934.784.775.769 706.171.411.626 I. Tien v cc khn twng dung tien 110 5 878.148.692.199 621.135.515.338 1. Ti6'n 111 201.344.389.950 170.376.908.154 2. Cdc khon twng ducmg tin 112 676.804.302.249 450.758.607.184 II. Cc khoin du ttr ti chinh ngin hn 120 36.894.294.327 1. Deo to ngn hn 121 36.894.294.327 III. Cc khon phi thu ngin hn 130 51.725.043.026 42.977.212.432 1. Phi thu khch hng 131 45.695.381.270 35.786.126.375 2. Tr truc cho ngtr6i bn 132 6.731.134.556 5.807.854.833 3. Cc khon phi thu ngn hn khdc 135 6 4.163.787.838 5.701.736.641 4. Du phong phi thu ngn hn kho doi 139 (4.865.260.638) (4.318.505.417) IV. Hng din kho 140 7 3.631.733.298 4.511.524.529 1. Hng ten kho 141 3.631.733.298 4.511.524.529 V. Ti sn ngin hn khc 150 1.279.307.246 652.865.000 1. Chi phi tr tilt& ngn hn 151 14.562.590 2. Thus v cc khon phi thu cil Nh nu& 154 194.026.656 3. Ti sn ngn hn khc 158 1.070.718.000 652.865.000 B. TAI SAN DAI HAN (200=220+260) 200 569.571.261.203 599.802.080.182 I. Ti sn co dinh 220 568.874.838.161 598.950.352.053 1. Ti sn co dinh him hinh 221 8 269.210.232.868 305.453.341.596 - Nguyen gici 222 671.109.023.443 666.287.932.323 - Gici tri ho mon luy kj 223 (401.898.790.575) (360.834.590.727) 2. Ti sn co dinh vo hinh 227 9 285.067.371.709 278.240.663.354 - Nguyen gi 228 296.512.775.987 287.091.574.987 - Gi tri ho mon luy Id 229 (11.445.404.278) (8.850.911.633) 3. Chi phi xy dung co* bn t. dng 230 10 14.597.233.584 15.256.347.103 II. Ti sn dl hn khc 260 696.423.042 851.728.129 1. Chi phi tr tnrc di hn 261 11 611.993.042 748.078.129 2. Ti sn di hn khc 268 84.430.000 103.650.000 TONG CONG TAI SAN (270=100+200) 270 1.504.356.036.972 1.305.973.491.808 Cc thuyjt minh tir trng 08 din trng 17 l mot b"o phn hp thnh cfi bcio co tt chinh 4
CUC BANG KIEM VIET NAM So 18 dtrung Phm Hung, phurng My Dinh 2, qun Nm Tir Liem, H Nti Bo co ti chinh Cho nm ti chinh ke't thilc ngy 31/12/2014 BANG CAN DOI KE TOAN (Tiep theo) Ti ngy 31 thng 12 nm 2014 MAU B 01-DN Dn vi tinh: NGUON VON M so A. NO PHAI TRA (300=310+330) 300 I. Ng ngin hn 310 1. Phi tr ngtroi bn 312 2. Ngueri mu tr tin truc 313 3. Thud NIA cdc khon phi rit)p Nh mot 314 4. Phi tr ngutri lo ddng 315 5. Chi phi phi tr 316 6. Cc khon phi tr, phi Op ng6ri hn khc 319 7. Quy khen thirding, phtic loi 323 Thuyet 31/12/2014 minh 12 13 256.102.560.548 248.571.900.548 5.446.771.673 3.598.709.386 95.656.827.991 38.287.593.022 7.420.658.089 19.031.660.904 79.129.679.483 01/01/2014 204.700.923.717 204.700.923.717 3.842.508.457 4.239.011.896 87.397.709.627 28.482.144.971 2.730.092.908 21.951.419.447 56.058.036.411 II. No. dl hn 330 1. Quy pht tridn kho hoc cong nghd 339 B. VON CHU SO HOU (400=410+430) 400 I. Vim chii so hfru 410 1. Vdn du to oh chi) s him 411 2. Quy d'u to pht tridn 417 3. Quy dir pheng ti chinh 418 4. Ngu6n von du to XDCB 421 14 7.530.660.000 7.530.660.000 1.248.253.476.424 1.248.039.792.424 763.538.479.987 483.614.591.437 886.721.000-1.101.272.568.091 1.100.905.669.592 741.839.213.997 330.850.693.797 27.329.040.798 886.721.000 I II. Ngutn kinh phi v quy khc 430 213.684.000 366.898.499 1. Nguiin kinh phi 432 596.000 73.902.499 2. Ngtl)n kinh phi dd hinh thnk TSCD 433 213.088.000 292.996.000 TONG CQNG NGUON VON (440=300+400) 440 1.504.356.036.972 1.305.973.491.808 CHI TIEU NGOAI BANG CAN DOI KE TOAN 31/12/2014 01/01/2014 i td cc lof (USD) 381.025,65 546.754,55 i.4c VIET Trn KS, Hinh Cc trtrerng H Noi, ngy 05 thng 05?lm 2015 Thnh Binh Kt tril] truong Phm Gi ThAng Nguiri lp Cc thuyjt minh ter trng 08 cljn trng 17 1 mot 1):6 ph'n hop thnh czi bc) ccio ti chinh 5
CIJC BANG KIEM VITT NAM So 18 dutmg Phm Hung, pinrmg My Dinh 2, Bo co ti chinh quil Nm Tir Liem, H NOi Cho nm ti chinh kst thuc ngy 31/12/2014 BAO CAO KET QUA HOAT DONG KINH DOANH Cho nm ti chinh kst thilc ngy 31 thng 12 nm 2014 MAU B 02-DN Dn vi tinh: CHI TIEU M so Thuyet minh Nm 2014 Nm 2013 1. Donh thu bn hng v cung cp dich vu 01 648.148.726.846 485.415.489.136 2. Donh thu thun 14 bn hng v cung cp dich vu 10 15 648.148.726.846 485.415.489.136 3. Gi von hng bn 11 16 300.024.148.826 264.168.345.946 4. Lqi nhun gp ve bn hng (20=10-11) 20 348.124.578.020 221.247.143.190 5. Donh thu host dong ti chinh 21 17 33.271.681.794 34.923.056.855 6. Chi phi ti chinh 22 18 864.276.607 258.206.562 7. Chi phi qun 1y donh nghisp 25 19 135.867.940.153 110.234.762.610 8. Lqi nhun thn tir hot ding kinh donh 30 244.664.043.054 145.677.230.873 (30=20+21-22-25) 9. Thu nhlp khc 31 2.236.903.785 2.240.602.751 10. Chi phi khc 32 1.740.678.233 2.360.404.581 11. Lqi nhun khc (40=31-32) 40 20 496.225.552 (119.801.830) 12. Tng kri nhun kd ton trtdrc thud (50=30+40) 50 245.160.268.606 145.557.429.043 13. Chi phi thus thu nhp donh nghisp hisn hnh 51 21 53.946.764.701 36.407.860.218 14. Lqi nhun su thud (60=50-51) 60 191.213.503.905 109.149.568.825 Trn Ky Hinh Cue truirng H N0i, ngy 05 (hng 05 nm 2015 VA Thnh Binh xe tn truirng Phm Gi ThAng Ngub'i lp Ccic thuyjt minh to trng 08 den trng 171 mot bophn hop thnh cli bcio ccio ti chinh 6
C1JC BANG KIEM VIET NAM So 18 dung Phm Hung, phugng My Dinh 2, Bo coo ti chinh qun Nm Tfx Liem, H NOi Cho nm ti chinh ket tit& ngy 31/12/2014 BAO CAO CHUYEN TIEN TE (Theo phirng php try tiip) Cho nm ti chinh ket thus ngy 31 thong 12 nm 2014 MAU B 03-DN Don vi tinh: Chi tieu M Nm 2014 Nm 2013 A SO I. Luu chuyen tien tir hog Ong kinh donh 1. Tien thu to bn hng, cung cp dich Iry v donh thu khc 2. Tien chi tr cho ngtr6i cung cp hng ho v dich vu 3. Tien chi tr cho ngtri lo Ong 4. Tien chi nop the thu nhp donh nghi0 5. Tien thu khc to hog Ong kinh donh 6. Tien chi khc cho hog Ong kinh donh Luu chuyen lien thudn tit hogt dong kinh donh IL Liru chuyin den tir hot Ong du tu. 1. Tien chi mu sm, xy dung TSCD v cc TS di hn khc 2. Tien thu to thnh ly, nhuong bn TSCD v cc TS di hn khc 3. Tien chi cho vy, mu sm ding cu no cu don vi khc 4. Tien thu h6i cho vy, bn li cong cu no cii don vi khc 5. Tien thu li cho vy, c6 tire v lgi nhun duct chi Luu chuyen thud,' tie hogt (Ong ddu tu III. Lyn chuyen tien tir hog ding ti chinh Luu chuyen tien thudn tie hogt dong ti chinh Luu chuyen tien thun trong nm (50=20+30+40) Tien v cc khoin twng dircmg tien du nm Anh hung c thy d6i ty gi h6i dodi quy d6i ngoi to Titn v cc khoin tircmg dtrcrng tien cued m (70=50+60+61) 1 652.951.875.327 486.346.955.957 2 (100.515.215.435) (96.995.786.014) 3 (211.574.522.384) (177.447.369.023) 5 (40.589.810.461) (31.631.634.866) 6 176.432.957.938 166.777.426.088 7 (45.608.657.011) (128.445.860.569) 20 431.096.627.974 218.603.731.573 21 (18.412.656.179) (60.212.065.273) 22 257.790.910 312.973.183 23 (1.336.831.627.706) (1.149.432.695.323) 24 1.147.680.226.968 1.063.868.265.699 27 33.107.648.578 34.823.095.482 30 (174. 198.617.429) (110.640.426.232) 40 50 256.898.010.545 107.963.305.341 60 621.135.515.338 513.070.204.568 61 115.166.316 102.005.429 70 878.148.692.199 621.135.515.338 TrAn Ky Hinh Cuc trtr&ng H Not, ngy 05 thong 05 nm 2015 VO Thnh Binh Ke ton trirerng Phm Gi ThAng Ngiroi Yp Cc thuyet minh ter trng 08 cinch trng 17 l mot bo phdn hpp thnh cii boo coo ti chinh 7
CIJC BANG KIEM VIVI' NAM BA co ti chinh SO 18 &rng Phdm Hung, phirnig My Dinh 2, Cho nm ti chinh ket thfic ngy 31/12/2014 qun Nm Tu Liem, HA NOi THUYET MINH BAO CAO TAI CHINH Cc thuyit minh ny l b phn hop thnh v cn Aviv cloc dring thi voi biro co tt chinh kern theo 1. THONG TIN KHAI QUAT Cuc Bng kiem Viet Nm duet thnh lp theo Quyet dinh s6 345/QD ngy 25/04/1964 cu BO tnrng BO Gio thong Vn ti v Quyet dinh se, 267/CP ngdy 19/07/1979 cu Chil tich HOi ding BO trung (ny l Thu tung Chinh phi). Do tinh cht dc thu cu hog (Ring dng kiem, Cpc Bng kiem Viet Nm dd duqc Thu Wng Chinh phu cho phdp p dung che &o qun 1y ti chinh cu donh nghiep do Nh nirc nm gift 100% von dieu le ti Quyet dinh so 67/2013/QD-TTg ngy 12/11/2013 v twng dn ti Thong to lien tich so 55/2014/TTLT-BTC-BGTVT ngy 25/04/2014 hirng dn c the qun ly ti chinh doi vi Cuc Bng kiem Viet Nm. Cuc Bng kiem Viet Nm l co qun qun ly Nh mc do Nh nirc so him 100% von. Chic nng nhiem vu quyen hdn v c eu to chic cu Cuc dugc quy dinh ti Quyet dinh so 862/2013/QD-BGTVT ngy 05/04/2013. Cuc l to chic truc thuoc BO Gio thong Vn ti, thuc hien chic nng quil ly nh nuerc ve dng kiem doi vi phircmg tien gio th6ng v phucmg tien, thiet bi x6p der, thi cong,chuyen dung, continer, n6i hi v binh chiu p lc sir dung trong gio thong vn ti &rng b0, throng st, dirng thily noi di, hng hi trong phdm vi c nuerc (su dy pi tt l phtrng tien, thiet bi gio thong vn ti); to chirc thuc hien cong tc dng kiem cht Wng n ton icy thut cc loci phucrng tien, thiet bi gio thong vn ti v phung tien, thiet bi thm de, khi thdc, vn chuyen &du khi tren bien theo quy dinh cu php lut.,16 Ti ngy 31/12/2014, Cuc co 24 chi cc dng kiem, 14 trung tm dng kiem, 01 trung tm thu nghiem xe c gii, 01 trung tm chimg thn he thong quil ly cht lung v n ton, 01 tp chi dng kiem, 01 trung tm do to v 01 trung tm tint nghiem khi thi phuong tien gio thong co gii &rng b0. 2. CO SO LAP BAO CAO TAI CHINH VA NAM TAI CHINH C sir lp biro co thi chinh Bo co ti chinh kern theo clugc trinh by bng DOng Viet Nm (), theo nguyen tc gid g6c v phu hop vi chun mc ke ton, the do ke ton donh nghiep Viet Nm v cc quy dinh php ly co lien qun den viec lp v trinh by biro co ti chinh. Nm ti chinh Nm ti chinh cu Cuc bt du tir ngy 1 thng 1 v ket thuc vo ngy 31 thng 12 nm throng lich. 3. AP DUNG HU'ONG DAN KE TOAN MOI Ngy 22 thng 12 nm 2014, BO Ti chinh d bn hnh Th6ng to so 200/2014/TT-BTC huerng dn the ton donh nghiep. Th6ng to ny c6 hieu lc p dung su 45 ngy ke to ngy ky v dp,dung cho nm ti chinh bt clu hoc su ngy 01/01/2015. Nhng quy dinh Th6ng tir ny deu bdi 1)6. Th6ng to ny thy the cho Che do ke ton donh nghiep bn hnh theo Quyet dinh se) 15/2006/QD-BTC ngy 20/3/2006 dm BO trung BO Ti chinh v Thong to so 244/2009/TT-BTC ngy 31/12/2009 cu BO Ti chinh. Bn Lnh do dng dnh gi mc del nh hirng cu viec lp dung Thong to ny den biro co ti chinh trong tucmg li cu Cpc. 4. TOM TAT CAC CHINH SACH KE TOAN CHU YEU Su dy l cc chinh sch ke ton ch yeu &rt Cuc p dung trong viec lp biro co ti Unt tinh ke Wn Viec lp biro co ti chinh tudn thu theo chun mc ke ton, the do ke ton donh nghiep Viet Nm v cc quy dinh php ly co lien qun den viec lp v trinh by biro co ti chinh yeu eu Bn Lnh do phdi co nhithg uerc tinh v gi dinh nh htrng den so lieu biro co ye cong no, ti sn v viec trinh by cc khon Ong no v ti sn tiem tng ti ngy lp biro co ti chinh ding nhu cc so lieu biro co ve donh thu v chi phi trong suet nm ti chinh. Mc cc irc tinh ke ton duvc lp bng tt c su hieu biet cu Bn Lth do, so thuc to pht sinh co the khc vi cc uc tinh, gi dinh dirt r. 8
I 111 II II C1JC BANG KIEM VITT NAM Bc) e ti chinh SO 18 dung Phm Hung, phirng My Dinh 2, Cho nm ti chinh kt thiic ngy 31/12/2014 qun Nm Tir Lim, H NOi THUYET MINH BAO CAO TAI CHINH (Tiep theo) Cr thuyk minh ny l bo phon hop thnh v cn duvc doc crong theri vii bo co ti chinh kern theo Ill 4. TOM TAT CAC CHINH SACH Kt TOAN CHU YEU (Tie') theo) Tien v twng dtrong tien Tin bo g6m tien mt ti guy v tien giri ngn hng. Cdc khon tucmg &rng tien l tien giri ngn hng co ky hn tir 3 thng tor xuong. Cc khon phi thu v dy. pitting nq kho dui Du ph6ng phi thu kho dui &rot trich lp cho nhng khon phi thu d qu hn thnh ton tir su thng fro. len, hoic cc khon thu m nguri nq kilo co kh nng thnh ton do bi thnh ly, phi sn hy cc kh6 khn Wng tu. Hng ten kho Hng ton kho &roc xc dinh tren c sor gi drip horn gir gi,g6c v gi tri thun co the, thuc hien durgc. Gi g6c hng ton kho bo Om chi phi nguyen vt lieu truc tiep, chi phi lo Ong truc tiep v chi phi sn xut chung, neu co, de co &roc hng ton kho di diem v trng thi hien ti. Gi goc cii hng ton kho dirc xc dinh theo phuong php Binh qun gi quyen. Gi tri thun co the thuc hien &roc &roc xc dinh bng gi bn trot tinh trir cc chi phi hor' thnh ding chi phi tiep thi, bn hng v phn ph6i pht sinh. Ti sn co dinh heti hinh v kith ho Ti sn c6 dinh him hinh &roc trinh by theo nguyen gi trir gi tri ho mon ly ke. Nguyen gi ti sn co dinh hitu hinh bo gm gi mu v ton b0 cc chi phi lien qun khc lien qun truc tiep den vic du ti sn vo trng thi sn sng sir dung. Nguyen gi ti sn co dinh httu hinh do to lm, to xy dung bo Om chi phi xy dung, chi phi sn xut thuc to pht sinh cong chi phi lp dt v chy thir. Ti sn co dinh hitu hinh &roc p dung mire khu ho nhnh khong qu 2 lin mc khu ho xc dinh theo phuong php &rng thing theo Cong vn so 200/2004 DK ngy 22/02/2004 giri Cuc thu6 thnh ph6 H NOi. Thi gin khiu ho &roc xc dinh phii hqp veri Th6ng ttr s6 45/20113/TT-BTC nsy 25/04/2013 c BO Ti chinh bn hinh twng din the c/0 qun ly, sir dung v trich khu ho ti sn co dinh. Ti sn co dinh vo hinh v khou ho Ti sn c6 dinh vo hinh &rot trinh by theo nguyen gi trir gi tri ho mn his, k6. Nguyen gi ti sn co dinh vo hinh cu Cuc l guy& sir dung dt lu di v phn mem qun ly. Quyen sir dung dt lu di khong trich khiu ho, phn min qun ly &roc khu ho theo phuong php &rng thng trong yng 2 nm. sn co dinh vo hinh v khou ho cvc d dinh gi gi tri quyen sir dung dt duorc Nh nu& gio khong thu tien sir dung dt v ghi nhn vo khon mire ti sn c6 dinh vo hinh ten bo,co ti chinh theo Nghi dinh so 13/2006/ND-CP ngy 24/01/2006 ye xc dinh gi tri quyen sir dung dt de tinh vo gi tri ti sn cu cc to chic chivy Nh ntrc gio dt khong thu tien sir dung dt v theo Thong to so 29/2006/TT-BTC ngy 04/04/2006 hiking din thuc hien Nghi dinh so 13/2006/ND-CP ngy 24/01/2006. Chi phi xy dyrng c bn do' dng Cc ti sn dng trong qu trinh xy dung phut vu mire dich sn xut hoc cho bit ky mire dich no khc duqc ghi nhn theo gi goc. Chi phi ny bo g6m c chi phi dich vu v chi phi li vy c6 lien qun ph6 hqp vii chinh sch keton dm Circ. Vicinh khu ho cu cc ti sn ny duorc p dung giong nhu vori cc ti sn kirk, bt du tir khi ti sn vo trng thi sn sng sir dung. 1111 9
I I U U I CIJC HANG KIEM VIVI' NAM S6 18 dung Phm Hng, phung My Dinh 2, qun Nm Tir Liem, H Nei Bo co ti chinh Cho nm ti chinh kdt thiic ngy 31/12/2014 THUYET MINH BAO CAO TAI CHINH (Tiep theo) Ccic thuy& mink ny l h phn hop thnh v cn quit dqc dng thol vi bo co ti chinh kern theo 4. TOM TAT CAC CHINH SACH KE TOAN CHU YEU (Tiep theo) Chi phi tr truerc dl Iln Bo gem cc khon chi phi bo him ti sn, dich vg, uk Internet, tien dit mu bo chi dugc chi tr cho nhieu nm tiep theo. C6ng cu dung cu thi tiled gin sir dung tren 1 nm dugc ghi nhn ngy vo chi phi khi xuat dung. Phn phoi Iqi nhun Cpc thuc hien phn phi lgi nhun theo quy dinh ti Thong to lien tich se 55/2014/TTLT-BTC-BGTVT ngy 25/04/2014 vg vigc hung dan c chg qun ly ti chinh doi vi Ctic. Theo do, lgi nhun dugc phn phoi nhu su: Trich quy Ot tridn kho hoc ding nghg 3% tren lgi nhun truc thud thu nhp donh nghigp; Li nhun su thud su khi trir quy pht trign kho hoc cong nghg dugc trich quy khen thung phiic Igi bng 3 thing lung thuc te,,lgi nhun con li su khi trir guy khen thung phuc li dugc bo sung ton be vo quy du to pht trien. Ghi nhn donh thu Donh thu dugc ghi nhn khi kgt qu gio dich hng ho dugc xc dinh met ech dng tin cy v Cue co khi nng thu dugc cc lqi ich kinh to to gio dich ny. Donh thu cung cp dich vu dugc ghi nhn khi co bng chimg ve ty 1e dich vu cung cp dugc hon thnk ti ngy ket thtic nien do kg ton. Ket qu dm gio dich cung cp dich vu dugc xc dinh khi them min tt c b6n (4) dieu kin su: ) Donh thu dugc xc dinh tung di chic chin; b) CO khi nng thu dirge lqi ich kinh to to gio dich cung cp dich vu do; c) Xc dinh dugc phin cong vigc d hon thnh ti ngy dm Bng cn del kd ton; v d) Xc dinh dugc chi phi pht sinh cho gio dich v chi phi dg hon thnh gio dich cung cp dich vu do. Li tien giri dugc ghi nhn tren c s den tich, dugc xc dinh tren se du cc ti khon tien giri v li suit p dung. Ngoi tg Ctic p dung xir ly chenh tech ty gid theo huong cln dm. ChuAn muc kg ton Vigt Nm s6 10 (VAS 10) "Anh hung cu vigc thy d6i ty gid hei doi" v Thong to se 179/2012/TT-BTC ngy 24 thing 10 nm 2012 di. Be Ti chinh quy dinh ye ghi nhn, dinh gi, xu ly cc khon chenh lgch gi hei dodi trong donh nghigp. Theo do, cc nghigp vu pht sinh bng ngoi to dugc chuyen doi theo ty gid ti ngy phdt sinh nghigp vv. So du cc khon muc tien to CO goc ngoi to ti ngy ket thilc nien de ke ton dugc chuyen doi theo ty gi ti ngy ny. Chenh lgch gi pht sinh dugc hch ton vo bo co ket qu hot &Ong kinh donh. Li chenh lgch ty gi do dinh gid li cc s6 du ti ngy ket thuc nien de ke ton khong dugc dung de chi cho chi" so. Thue Thud thu nhp donh nghigp thg hign tong gi tri cu so thud phi tr hi'gn ti v s6 thud hon li. S6 thug hign ti phi tr dugc tinh du tren thu nhp chit' thug trong ky. Thu nhp chluthug khc lgi nhun thun dugc trinh by tren bo co ket qu hog Ong kinh donh vi khong bo gem cc khon thu nhp hy chi phi tinh thug hoc dugc khu trir trong cc ky khc (bo Om c 16 mng sng, neu co) v ngoi r khong bo gem cc chi tieu kh6ng chlu thug hoc khong duet khu trir. Viec xc dinh cc loi thud phi tr cu Cue cn cir vo cc quy dinh hien hnh ve thud. Tuy nhien, nhng quy dinh ny thy doi theo tong thi ky v viec xc dinh su ding ye cc loi thug phi tr tuy thuijc vo ket qu kiem tr cu c qun thug co thm quyen. 10
CIJC BANG KIEM VIET NAM Bo co td chinh So 18 ding Phm Hung, ph-id:mg My Dinh 2, Cho nm ti chinh kdt thitc ngy 31/12/2014 qun Nm Tir Liem, H NO'i THUYET MINH BAO CAO TAI CHINH (Tie!) theo) Cc thuy& minh ny l bo phn kip thnh v cn drevc doc dng thoi voi bcio co tr chinh kern theo 4. TOM TAT CAC CHINH SACH ICE TOAN CHU YEU (Tiep theo) Thue (Tiep theo) Thud thu nhp hon li dugc tinh tren cc khon chenh Lech giir gi tri ghi s6 cu cc khon muc ti sn phtrng php du tren bng cn doi ke ton. Thue thu nhp hrt li phi tr phi dugc ghi nhn cho tt c cc khon chenh Lech tm thin con ti sn thud thu nhp hon li chi dugc ghi nhn khi chc chn co du lgi nhun tinh thud trong tung li de"' sir dung cc khon chenh Lech tm thiyi dugc khu trir. Thud thu nhp hon li dugc xc dinh theo thud st du tinh se p dung cho ky ti sn dugc thu hoei hy no phi tr &roc thnh ton. Thud thu nhp hon li dugc ghi nhn vo kdt qu kinh donh v chi dugc ghi vo von chit se( hu neu lien qun den cc khon muc dugc ghi thng vo von chit s hiru. Ti sn thud thu nhp hon li v ng thud thu nhp hon li phi tr dugc bu triz khi Cuc co quyen hop php de bu trir gitl ti sn thud thu nhp hien hnh vi thud thu nhp hien hnh phi nop v khi cc ti sn thud thu nhp hon li v ng thud thu nhp hon li phi tr lien qun ti thud thu nhp donh nghiep dugc qurt ly bed ding mot c qun thud v Cuc co du dinh thnh ton thud thu nhp hien hnh tren c so. thun. Ti ngy 31/12/2014, khong co bat ky ti sn hoc ding no thud hon li no cn dugc ghi nhn do khong co khon chenh Lech tm thori trong ydu no gift gi tri ghi so cu ti sn v cong no ghi nhn tren bo co ti chinh v c s tinh thud tung img. Cc loci thud khdc dugc p dung theo cc lut thus hien hnh ti Viet Nm. 5. TIEN VA CAC KHOAN TU'CNG BU'ONG TIEN 31/12/2014 01/01/2014 Tien mt ti quy 1.096.248.273 1.548.670.506 Tidn giri ngn hng 197.883.734.821 167.668.665.847 Tidn dng chuyen 2.364.356.856 1.159.571.801 Cc khon tucmg dung tien (i) 676.804.352.249 450.758.607.184 878.148.692.199 621.135.515.338 Ghi chic (i) Cdc khon tircmg ducmg tin l tien giri ngn hng co ky hn dtroi 3 thng. 6. CAC KHOAN PHAI THU NGAN HAN ICHAC 31/12/2014 01/01/2014 Ong den bu GPMB - Chi cuc Dng kidm se 8 2.465.875.283 2.408.747.248 Ong Ten bit GPMB - Trung tm DK xe co gii 50-03V 135.896.511 135.896.511 Cc khon phi thu khc 1.562.016.044 3.157.092.882 4.163.787.838 5.701.736.641 7. HANG TON KHO 31/12/2014 01/01/2014 Nguyen lieu, vt lieu ten kho 3.630.983.298 4.510.774.529 Cong cu, dung cu trong kho 750.000 750.000 Du pheng gim gi hng ton kho 3.631.733.298 4.511.524.529 3.631.733.298 4.511.524.529 11
II 11 11 CI,JC BANG KIEM VItT NAM Bo co ti chinh SO 18 dtrong Phm Hung, phtrng My Dinh 2, qun Nm TU. Liem, HA Ni Cho nm ti chinh ket fink ngdy 31/12/2014 THUYET MINH BAO CAO TAI CHINH (Tiep theo) Ccic thuyet minh ny l bq phn hop thnh v cn chew clot clng thi voi bo co ti chinh kern theo 8. TAI SAN CO DINH H1TU HINH NGUYEN GIA Thi ngy 01/01/2014 Tng trong nm - Mu sm mi - Du tu. xciy *rig c bcin hon thnh - Tng khc Gim trong nm - Thnhlii nhuvng bn - Ph cd de xery dung mi Thi ngy 31/12/2014 GIA TRI HAO MON LUY KE Thi ngy 31/12/2014 Tng trong nm - Khu ho trong nm - Tng khc Gim trong nm - Thnh ly, nhtricrng bcin - Pit cl de xy dung mi - Gim khc Thi ngy 31/12/2014 GIA TRI CON LAI Thi ngy 01/01/2014 Ti ngy 31/12/2014 Nh cir, vt In trtic My ink, thi6t bi Phtrcrng tign vn tt Thiet bi, dung cu quil ly Ti slt c6 dinh khc Don vi: 139.395.688.611 470.484.396.266 23.657.543.250 32.042.441.014 707.863.182 666.287.932.323 12.662.182.663 2.753.391.582 2.020.532.728 1.317.141.811 18.753.248.784 3.405.000.000 2.753.391.582 2.020.532.728 1.245.933.091 9.424.857.401 9.257.182.663 9.257.182.663 71.208.720 71.208.720 (2.277.612.860) (10.794.050.374) (697.995.120) (162.499.310) (13.932.157.664) (10.794.050.374) (697.995.120) (162.499.310) (11.654.544.804) (2.277.612.860) (2.277.612.860) 149.780.258.414 462.443.737.474 24.980.080.858 33.197.083.515 707.863.182 671.109.023.443 61.193.633.261 249.063.803.806 18.968.130.469 31.017.382.516 591.640.675 360.834.590.727 7.493.639.782 44.158.558.195 2.236.791.321 1.013.641.162 108.658.214 55.011.288.674 7.493.639.782 44.103.378.289 2.236.791.321 962.014.840 108.658.214 54.904.482.446 55.179.906 51.626.322 106.806.228 (2.277.612.860) (10.808.981.536) (697.995.120) (162.499.310) (13.947.088.826) (10.794.050.374) (697.995.120) (162.499.310) (11.654.544.804) (2.277.612.860) (2.277.612.860) (14.931.162) (14.931.162) 66.409.660.183 282.413.380.465 20.506.926.670 31.868.524.368 700.298.889 401.898.790.575 78.202.055.350 221.420.592.460 4.689.412.781 1.025.058.498 116.222.507 305.453.341.596 83.370.598.231 180.030.357.009 4.473.154.188 1.328.559.147 7.564.293 269.210.232.868 Tong Nguyen gi ti sn co dinh d het khu ho nhtmg vn con sir dung IA 218.925.730.618 (nm 2013 IA 133.048.806.946 ). 12
C1JC BANG KIEM VIVI' NAM Bc, co ti chinh SO 18 cluerng Phm Hng, phu6ng My Dinh 2, Cho nm ti chinh ket tittle ngdy 31/12/2014 qun Nm Tir Liem, H NOi THUYET MINH BAO CAO TAI CHINH (Titp theo) Cc thuye't minh ny is b phn hop thnh v cn &roc doc ddng thi vi bo co tt chinh kem theo 9. TAI SAN CO DINH VO HINH NGUYEN GIA Dn Quyen sir dung slt Phn mem my 'Phi sn c Tng tinh dinh vo hinh Ti ngy 01/01/2014 272.989.276.876 14.051.770.511 50.527.600 287.091.574.987 Tng trong nm 9.043.400.000 377.801.000-9.421.201.000 Ti ngy 31/12/2014 282.032.676.876 14.429.571.511 50.527.600 296.512.775.987 GIA TRI HAO MON LUV Kt Ti ngy 01/01/2014 396.056.537 8.404.327.496 50.527.600 8.850.911.633 Tng trong nm 2.594.492.645 2.594.492.645 Ti ngy 31/12/2014 396.056.537 10.998.820.141 50.527.600 11.445.404.278 GIA TRI CON LAI Ti nghy 01/01/2014 272.593.220.339 5.647.443.015-278.240.663.354 Ti ngy 31/12/2014 281.636.620.339 3.430.751.370-285.067.371.709 10. CHI PHI XAY MING CO BAN DO DANG Xfiy chyng c bin dr? dng Xy dung Trung tm Bng kitm Xe co gii s6 50-03V Xy dkmg tru so. Chi clic Bng kitm s6 1 Xy dkrng Trung tm thu nghiem 8 to Viet Nm Xy dung try s Chi cuc Bng kit'm s6 8 Xy dung try s Chi cuc Bng kitm s6 9 Cc cong trinh khdc Mu sam tt sn Ti sn c6 dinh cher lp dt, nghiem thu 31/12/2014 01/01/2014 8.500.627.435 8.493.531.960 2.784.192.317 1.733.785.025 1.307.883.207 1.016.199.988 345.338.202 201.790.617 5.127.659.208 15.300.000 327.272.728 14.597.233.584 15.256.347.103 11. CHI PHI TRA TRA TRUOC DAI HAN S6 du ti ngdy 01 thng 01 Tng trong nm Ktt chuytn chi phi sn xut So dtr tt nghy 31 thing 12 Nm 2014 Nm 2013 748.078.129 531.795.761 701.754.042 806.032.621 (837.839.129) (589.750.253) 611.993.042 748.078.129 13
CI,JC BANG KIEM VICT NAM BA co ti chinh So 18 dirong Phm Hung, phuong My" Dinh 2, Cho nm ti chinh kst thfic ngy 31/12/2014 qun Nm Tir Liem, H NOi THUYET MINH BAO CAO TAI CHINH (Tiep theo) Cc thu)41 minh ny l b phn hp thnh v cn citrv doc clng thol vori bo co ti chinh kern theo 12. THUE VA CAC KHOAN PHAI NQP NHA NUtiC 31/12/2014 01/01/2014 Thud GTGT 11.426.561.844 3.667.586.760 Thus thu nhp donh nghisp 25.115.366.875 11.589.360.314 Thud thu nhp c nhn 510.499.679 Cc loi thud khc 576.518.389 511.507.316 Cc khon phi, 1S phi 58.538.380.883 71.118.755.558 - Phi sir dung cluorg b 53.486.108.931 67.084.402.708 - Phi, le phi khc 5.052.271.952 4.034.352.850 95.656.827.991 87.397.709.627 13. CAC KHOAN PHAI TRA, PHAI NQP NGAN HAN KHAC 31/12/2014 01/01/2014 Kinh phi cong don 125.094.543 215.702.179 Bo him xd hoi, Bo him y td, Bo him thdt nghisp 198.305.491 303.468.449 Thu h0 clng kism ntrc ngoi theo thee thun 15.372.414.368 17.243.142.340 Cc khon phi tr, phi nop khc 3.335.846.502 4.189.106.479 19.031.660.904 21.951.419.447 14
CLJC BANG MEM VItT NAM So 18 dixong Phm Hng, phurig My Dinh 2, gun Nm Tir Liem, H NOi THUYET MINH BAO CAO TAI CHINH (Tie') theo) Cc thuyet minh ny l b phn hp thnh v cn Aviv doe &Ong thdl vi bcio co ti chinh kern theo 14. VON CHU SO HOU Bng doi chieu bitn dong cti von SO du ti ngy 31/12/2012 Tng trong nm - Tng do dieu chuyen nguon - Tng von - Li trong nm - Phcin phoi loi nhun - Tng khc VOn du to cu chili sir htru 739.228.986.830 6.058.995.515 2.838.404.131 3.220.591.384 Qug du to pht trien 264.250.104.369 69.438.993.559 3.448.768.348 65.275.837.825 714.387.386 QuS, du phong ti chinh 27.249.664.422 79.376.376 79.376.376 L9i nhun chin phn ph& 109.943.332.588 109.149.568.825 793.763.763 Bo co ti chinh Cho nm ti chinh ket thirc ngdy 31/12/2014 Ngutin von dau tir xy dung co. bn Dn vi: Wing 886.721.000 1.031.615.476.621 185.520.698.038 6.287.172.479 3.220.591.384 65.275.837.825 1.587.527.525 Gim trong nm (3.448.768.348) (2.838.404.131) (109.943.332.588) (116.230.505.067) - Phdn ph& li nhun (109.149.568.825) (109.149.568.825) - Gim do dieu chuyen nguon (3.448.768.348) (2.838.404.131) (6.287.172.479) - Gim khc (793.763.763) (793.763.763) SO du ti ngy 01/01/2014 741.839.213.997 330.850.693.797 27.329.040.798 886.721.000 1.100.905.669.592 Tng trong nm ny 21.699.265.990 165.352.538.232 191.720.660.869 378.772.465.091 - Vn tng trong nm (i) 9.110.625.398 9.110.625.398 - Tng do clidu chuyen nguon 12.588.640.592 27.329.040.798 39.917.681.390 - Lill nm ny 191.213.503.905 191.213.503.905 - Phn ph& kri nhun 137.516.340.470 137.516.340.470 - Tng khc (ii) 507.156.964 507.156.964 1.014.313.928 Gm trong nm ny (12.588.640.592) (27.329.040.798) (191.720.660.869) (231.638.342.259) - Phdn phoi li nhun (191.213.503.905) (191.213.503.905) - Gim do dieu chuyen nguon (12.588.640.592) (27.329.040.798) (39.917.681.390) - Gim khc (ii) (507.156.964) (507.156.964) SO du ti ngy 31/12/2014 763.538.479.987 483.614.591.437 886.721.000 1.248.039.792.424 Ghi chin (i) Wit tng trong nm l 9.110.625.398, trong do do Cuc xc dinh gi tri quyen sir dung dt ti Chi cuc An Ging l 1.402.800.000 v Chi cuc Dng kiem so 12 l 7.640.600.000 theo Nghi Binh so 13/2006/ND-CP ngy 24/01/2006 ye xc dinh gi tri quy6'n sir dung dt de tinh vo gi tri ti sn cu cc to chirc duct Nh ntrc gio dt khong thu tien sir dung dt. Gi tri quyen sir dung dt ny &roc Cuc ghi nhn tng ti sn co dinh vo hinh v tng von du to cu chit so. him. (ii) Tng, gim khc trong nm l dieu chinh cc guy v 1qi nhun theo Bien bn kiem tr cn BO Ti chinh v BO Gio thong Vn ti. 15
CUC BANG KIEM VIVI' NAM Bo co ti chinh s6 18 &rn PhAm Hung, phtromg my Dinh 2, Cho nm ti chinh ket thilc ngy 31/12/2014 quan Nm Tir Liem, H NOi THUYET MINH BAO CAO TAI CHINH (Tie)) theo) Cc thuyjt minh ny l b phn hop thnh v cn dtro.c doe ddng theft vt bo ro ti chinh kern theo 15. DOANH THU THUAN VE BAN HANG VA CUNG CAP DICH VI,J Nm 2014 Nm 2013 Donh thu hog dung clng kiem 642.240.475.053 479.943.755.115 Donh thu hog dung kinh donh dich vu 5.908.251.793 5.471.734.021 648.148.726.846 485.415.489.136 16. GIA VON HANG BAN Nm 2014 Nm 2013 Gid von hog dong dng kiem 296.939.910.303 261.346.679.332 Gid von hog dong kinh donh dich vu 3.084.238.523 2.821.666.614 300.024.148.826 264.168.345.946 17. DOANH THU HOAT BONG TAI CHINH Nm 2014 Nm 2013 Li tien giri, tien cho vy 33.271.681.794 34.923.056.855 33.271.681.794 34.923.056.855 18. CHI PHI TAI CHINH Nm 2014 Nm 2013 L8 chinh Lech ty gid hoi dodi d thuc hien 864.276.607 258.206.562 864.276.607 258.206.562 19. CHI PHI QUAN LY DOANH NGHItP Nm 2014 Nm 2013 Chi phi tien ltrung v cc khon trich theo luung 46.054.663.778 34.100.391.376 Chi phi di dung vn phong 11.195.133.766 9.350.652.685 Chi phi khau ho ti sn co dinh 10.819.773.714 11.669.159.821 Thud, phi vle phi 1.930.682.657 2.313.623.943 Chi phi du phong/ hon nhap du phong 954.954.247 303.186.977 Chi phi dich vu mu ngoi 29.919.833.528 27.865.588.624 Chi phi bng tien khdc 34.992.898.463 24.632.159.184 135.867.940.153 110.234.762.610 16
CI,JC BANG KIEM VITT NAM Bo ct) ti chinh S6 18 dtreng Phm Hung, phut:mg My Dinh 2, Cho nm ti chinh ket thuc ngy 31/12/2014 quil Nm TV. Liem, H NOi THUYET MINH BAO CAO TAI CHINH (Tiep theo) Cc thuyjt minh ny l bo phn hop thnh v cn duvc doc cfdng theft voi bo co ti chinh kern theo 20. LOI NHUAN KHAC Thu nhp khc Tien thu tir to chtic clng kiem mc ngoi tr!irn cho dng kiem vien Viet Nm Nm 2014 Nm 2013 1.603.868.718 1.833.711.904 Thu nhp khdc 633.035.067 406.890.847 2.236.903.785 2.240.602.751 Chi phi khc Tien lucmg clng kiem vien Viet Nm lm viec cho to chirc 1.603.868.718 1.833.711.904 dng kiem mc ngoi Chi phi khc 136.809.515 526.692.677 1.740.678.233 2.360.404.581 Lcri nhun thun khc 496.225.552 (119.801.830) 21. CHI PHI THUE THU NHAP DOANH NGHIEP HIEN HANH Nm 2014 Nm 2013 Lei nhun/(18) kd ton trigrc thud 245.160.268.606 145.557.429.043 Dieu chinh cho thu nhp chin thud 52.267.725 114.837.125 Trir: Thu nhap khong chiu thud COng: Cdc khon chi phi kh6ng &rot khdu trir 52.267.725 114.837.125 Thu nhp/(16) chlu thud 245.212.536.331 145.672.266.168 Thug suit thug thu nhp donh nghiep 22% 25% Chi phi thud thu nhp donh nghiep hien hnh 53.946.764.701 36.407.860.218 22. S1) KIEN SAU NGAY KET THUC NIEN DO KE TOAN Bn Lnh do Cc khng dinh rng khong có su kien qun trong no xy r su ngy kho s6 den thtri diem pht hnh bdo co ny co nh twng trong yeti \f cn phi trinh by tren bo co ti chinh cho nm ti chinh ket thuc ngy 31/12/2014 dm Cc. 23. SO LIEU SO SANH L s6 lieu tren bdo co ti chinh nm 2013 dm Cc d &roc kiem ton bi Cong ty kiem town khc. - T NAM Tril KS, Hinh Cue truing H Noi, ngy 05 thng 05 nm 2015 VO Thnh Binh Ke ton truing Phm Gi Thing Ngtroi lp 17