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Đinh Thị Thanh Thuỷ - QT07A1
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Đinh Thị Thanh Thuỷ - QT07A1
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Đinh Thị Thanh Thuỷ - QT07A1
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inh Th Thanh Thu - QT07A1
6
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JF // $4
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Đinh Thị Thanh Thuỷ - QT07A1
8
 $4$F fJ5R@ $4;-O [w;$ 
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Đinh Thị Thanh Thuỷ - QT07A1
9

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. Báo cáo kết quả kinh doanh
e<$%$*%*YC/B5.P +w]CE
D $ D%$C *>+[S*$(
Đinh Thị Thanh Thuỷ - QT07A1
10
K ;$ E5,$*>0 *>+[S*$ $>+
R  JI !;,-+[S*$ !$4C~:
B¶ng CYCD*<5 !$•C.2$(
" *>+[S*$5A6$ Q$9C CED +
+;+,$= 'CL*$0R ;];$G $
CDC+$;+,$= [SL5I;'$4C(F 2+?5:0
:I[ 5R5.P *>+[S*$@j$J{(8.
;'J0 *>*$C*><5+[S*$

:'5R+E+7 ;5/J5!2;=--$ D !
$4C((" . JI$=4
" . JI$=4, $ D7 
S*u$4C QC$'C5I  SC .6$+w]%$
!$4C(8> E5,$*> $>A  ! $
|$+};A,  !$+5:~; *>*$ 
$>'C; $CDC+$5ID5.P *>j$0{*u*$
0- . JI$=45.P 'C5I6$  ;S5=$F
5>A$=;$4C0-- $7< !
$4C(8A; !$=;  * $.$=5.P GPC
:@. JI$=4`<5+[S*$0.
JI$=4`<5$ D;. JI$=4`<5S
.6(
. Thuyết minh báo cáo tài chính
J>$ $ D5.P 'C€  SC  %$;=
--+[S*$ . :4, $ D05A
6$$$D F+, f$F   $ D .5.P
-J€$9C .6$5B ;CED    f$F $
D : $- ]I; $$>2;=+J5G$*]
 E5,$*>;*><5*$(
Đinh Thị Thanh Thuỷ - QT07A1
12
ZJ>$ $ D\5.P 'C  O;+,$4;
$$4+@
^1 +G*>*u (
^" E5,$*>*u (
^" *><5*$*u (
^J>$ $ D*u. 0. (
ZJ>$ $ D\-Ji f$F€ ]I 
f$F E5,$*>*%IFF>5.P A@

Un+G $(
W(W(--'C ! %E;$F@CG+,
'C-E ! %E;$F`$=.2;  *$=.?0 
*C] SC0P SC :D S;  *$=.?. *$`
 *$`*u (
W(n(--$;, !+?@CG+,$
 A;, !+?*u .A;,*$0L5/
.C$I0LCd$ D(((a`<$A;,;a`
A SC.E+  SC0 !+?:C0';,:C$F(((;
$ !J>(
W((--$  *5/.;52;R* @C
G+,0$0*>  *5/.;52;R* a`<$5/
.*u .5/. O*0:C;,$F7<0$
<(((;$ !J>(
W(X(1 *C$;PC$@C--$
 *C$;PC$0  *5j<05
SCq S**u a`5,$.P ]I
; !J>(
Đinh Thị Thanh Thuỷ - QT07A1
14
^1f$Fn@Z#$$D ;J>$+,--;*><
5+[S*$\(
^1f$F@Zb.2CC'C+, f$F5$*$
<$ D;*>*$ !$4C\A@
 ",D 2 S$+;A;,(
 K(
 _+S+$6$(
^1f$FX@ZM$G   f$F\(MEJC/
$4C5$*$-- $4   f$F*u 
!- r*:*0'P$$4CqCC$*u

--  *C$;  *PC$*u !
$4C(
--  *C$;  *C$
 f$FC*+  S.P<5$ D(8>
<5$ D,0<$4C+p*RC6$ 
*PC$ Q.*RC6$  *PC$05.P -
< $>];,z Q.-< %PEJ.*Y$0
-< SC0S*(
^bED    f$F;=_+SP$'+pC$4<
5*$ !$4C(1 _+SP$' +;$.
- Ol$4*$ (
BXYX
MI5$*$--$ D !$4C0. $F
C$++G$+;GA;,$*-;5/(T++0 :
ISJ5.P +J5G$J%;,$4C+w]*u Q
.*J5;, !$4C(J$F0+,G  !$
+;A;,$$=JFE* 05: /5$
+ECED   ,$4$   f$F E5,$*>(
Đinh Thị Thanh Thuỷ - QT07A1
16
$+ !$4CA$+.5;$+ ,5R(g$
<$$+J5.P - !J>`A;, !+?0. E
5,$J fDDJ>O A;, !+? !$4C
5!$  <$$+   <5 !J>*%C$5$;J
q  $>]( >.6[JU.6PC+@
.6PC$4C`A;,0*%+w]>F+pR $>
](
.6PC$4C$>;,5I$$+F$4CC$
5$;Jq  $>];,`F$(
TCED   ,$4 E5,$0 SJ+,;,$4CR

CYCD*<5 !$•C.2$(" 
*>+[S*$5A6$ Q$9C CED ++
;+,$= 'CL*$0R ;];$G $CD
C+$;+,$= [SL5I;'$4C(F 2+?5:0 :
I[ 5R5.P *>+[S*$@j$J{(8.;'J0
 *>*$C*><5+[S*$0
C--$ D !$4C6$*uS5R(
8:  SC%$GPC;=--;*>+w]  $=
;=;,050*L';-5+[S*$ !
$4C(
"$IzZ" *><5*$\ :WC/@
^b/H@j$0{(
^b/HH@-- $4m;];$8. (
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+?  $$4@
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Đinh Thị Thanh Thuỷ - QT07A1
18
^)G*>*u !  $*`<$5><$(
 ^)G*>  $*WWZ>##5.P *S`\;$
*WWWZ>##C$C\(
Tác dụng của việc phân tích báo cáo kết quả hoạt động kinh doanh:
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P$';-- $4m;];$E+ .  !
$4C(35:0CED  *><5*$ Q 
5$*$--$ D$4C0$>5.P *u
$4C*$ :j$JR{0_+SP$'F;;,
$F(`5:D5.P , 5.? !*uJ+;$*u. ;

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^" *><5*$*u (
^J>$ $ D*u. 0. (
ZJ>$ $ D\-Ji f$F€ ]I 
f$F E5,$*>*%IFF>5.P A@
^1f$F@Mq 5$I<5 !$4C(
^1f$FU@1D+ *>C]<$$4C(
K$'C$ f$FJ0C$$4  JF7  +@
b/-J€6$;C$7B0t0< < 0k$I(
b/-J€+,$4C$,S;$+,$4F l 
*
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C$-JtJ5G$(
  $I+,$40 Z+,*>< \I$4+,$4*><  !
*u 0 \+, >*u. \I$4+,$4 !*uJ. *u
(
Đinh Thị Thanh Thuỷ - QT07A1
20
1  f$F5$*$--<5 !$4C
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W((1$CD+[S*$aJ>,@C $
CD+[S*$C+$*u !$4C05.P CE $
a  J>, $CD.+@
 1$CDJF;'$4(
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 1$CDR ;]$(

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;S5=$F5> >50 D+ (((<5*$ !
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Tác dụng của việc phân tích” Thuyết minh báo cáo tài chính”
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;'$40E %0*S(
Đinh Thị Thanh Thuỷ - QT07A1
22
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^bED  f$F@Z--$A;, !+?\5I

2 Tiền gửi ngân hàng 112 405.056.056 6.854.854.004
3 Tiền đang chuyển 113
II Các khoản đttc ngắn hạn 120
1 Đầu t chứng khoán ngắn hạn 121
2 Đầu t ngắn hạn khác 128
3 Dự phòng giảm giá đtnh 129
III Các khoản phải thu 130 40.778.563.200 74.626.578.111
1 Phải thu của khách hàng 131 38.244.928.461 61.131.806.884
2 Trả trớc cho ngời bán 132 1.051.525.782 4.097.587.455
3 Thuế gtgt đợc khấu trừ 133 441.257.516 0
4 Phải thu nội bộ 133 754.451.441 8.966.807.856
Vốn kinh doanh ở các đơn vị trực
thuộc
134
Phải thu nội bộ khác 135
5 Các khoản phải thu khác 138 286.400.000 430.375.916
6 Dự phòng các khoản phải thu khó
đòi
139
IV Hàng tồn kho 140 43.258.208.722 54.785.391.532
1 Hàng mua đang đi trên đờng 141
2 Nguyên vật liệu tồn kho 142 393.273.368 1.132.787.392
3 Công cụ dụng cụ trong kho 143 59.318.197 63.225.145
4 Chi phí sx kinh doạnh dở dang 144 42.805.617.157 53.589.378.995
5 Thành phẩm tồn kho 145
6 Hàng tồn kho 146
7 Hàng gửi đi bán 147
8 Dự phòng giảm giá hàng tồn kho 149
V Tslđ khác 150 2.389.954.753 2.465.122.724
1 Tạm ứng 151 1.457.215.686 1.844.815.173

Tổng cộng tàI sản 250 116.986.842.726 169.723.034.667
STT nguồn vốn Ms
S, 5/u nm S, cu,i nn
A nợ phảI trả 300 113.459.094.23 163.931.507.765
I Vay ngắn hạn 310 103.377.560.075 144.641.944.136
1 Vay ngắn hạn 311 64.551.432.125 85.772.763.922
2 Nợ dài hạn đến hạn trả 312 5.250.700.000 5.690.046.300
3 Phải trả cho ngời bán 313 14.475.618.821 23.499.720.011
4 Ngời mua trả tiền trớc 314 10.231.425.509 9.039.567.793
5 Thuế và các khoản phải nộp nhà
nớc
315 -169.467.042 -417.856.676
6 Phải trả công nhân viên 316 2.394.480.539 5.553.747.149
7 Phải trả các đơn vị nội bộ 317 5.018.581.897 11.502.627.265
8 Các khoản phải trả phải nộp khác 318 1.624.788.226 4.001.328.372
II Nợ dài hạn 320 10.016.534.168 19.289.563.629
1 Vay dài hạn 321 10.016.534.168 19.289.563.629
2 Nợ dài hạn 322
III Nợ khác 330 65.000.000 0
1 Chi phí phảI trả 331 65.000.000
2 Tài sản thừa chờ xử lý 332
inh Th Thanh Thu - QT07A1
25

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