CONG TY CP SXKD DIPCYC & TTB Y TE VIET MY
1251 QL 14, XA. TIEN THANH, TX DING XOAI, TINH BINH PHUteC
UV BAN CHUNG KHGA WA\ NUIC
A/

DEN 0 •
s6cvDtN:

5• 312
n1291.7

BAO CAO TAI CHINH FICYP NHAT
QUY I NAM 2012
(TU' 01/01/2012 DEN 31/03/2012)

DT: 0651.388.9034 - 08.6290.8914 FAX: 0651.388.9032 - 08.3727.3863


CMG TY CP SXKD DUQC VA TTBY TE VleT



AP II, Xä Tien Thanh, TX DO"ng Xoai, Binh Phi/dc

Mau s6 B01 - DN


Ban hinh kern theo QD sb 15/2006/QD - BTC ngay 20/03/2006
cria BO TrYOng BTC

BANG CAN 061 K g TOM HOP NHAT


MINH

100
110

2. Cdc kho5n tilting duting tien
II - Cac khoan d6u IV tai chinh ng6n hart



V.01

10,384,696,603
1,767,747,687

10,413,092,372
2,514,126,338

1,767,747,687

2,514,126,338

-

V.02

590,000,000

-

4. Thu theo ti6n dO k'è. hoach HO XD
5. Cac khoan phai thu khdc
6. Dv phOng phäi thu ng'in han khb dOi
IV - Hang t6n kho
Hang ton kho
DV phOng giam gid hang ton kho (*)

Tai san ng6n han khac
1. Chi phi tra tn.& ngin han

133

-

134

-

135
139
140

V.03

141

V.04

157,808,441



2. Thue. GTGT &roc kh5u trii

152

99,945,058

70,411,685

3. Thu'e" va cdc khoän khdc phii thu nha ruidc

154

780,112

780,112

5. Tai san nOn han khdc

158

573,426,796

729,345,169

200
210
211
212



4,532,033,306

223

(2,879,496,903)

(2,823,579,202)

2,311,755,418

2,410,984,483

2,609,442,583

2,609,442,583

224

V.09

225
226
227

(297,687,165)
V.10

(198,458,100)



-

-


IV - Cdc khan dthi lit tai chinh dãi han
1. D g u W vao cling ty con

250
251

D g u to vao tong ty lién kgt, liën doanh

252

Dg u to dai han khdc

258

4. DO phOng Om gia chOng khoan DTDH
V - Tái san däi

han khdc

-

V.13

259


1. Chi phi tra trubc dai han

261

V.14

2. Tai san thug thu nhap hodn fai

262

V.21

3. Tai san dai han khac

268

1,193,660,600

1,193,660,600

270

27,767,006,011

28,101,979,990

300

6,976,411,695


Ngodi mua tra tin troeic

313

9,780,295

34,128,000"

Thug va cac khoan phi' nOp Nha nirdc

314

Phai tra ngoOi lao dOng

315

Chi phi phial tra

316

Phai tra nOi 130

V.15

V.16

C
xu
VA

11.Qu9 khen thOOng, phix 10i
II -

., -.

Vay va nd ng5n . han

Ny

dai han

V.17

V.18

320

-

323

-

330

1,740,520,638

1. Phil tra dal han ngtidi ban

331

I. NguCin lain chi,' sa hUu

2,266,417

75,812,813

1,920,100,638

V.19

-

1,735,892,848
-

4,627,790
-

400
410

-

V.22

1,915,472,848
4,627,790
-

20,790,594,316


-

5. Chênh Itch cianh gid 101 tai san

415

-

-

6. Chênh lOch ty gid h6i dodi

416

-

-

7. Qu9 au to phat tri6n

417

8. 0u9 do phOng tai chinh

418

-

-


430

-

-

1. NguOn kinh phi

432

-

-

2. nguOn kinh phi da hinh thanh TSCD

433

-

TONG CONG NGUON VON (440=300+400)

440

II -

Ngu6n kinh phi 1,iã

qu9 khac

0

Ngoai to cac loai

0

Dv town chi sv nghiap, di an

0

Ngif6i g i s



116 Thi ctifn making

Ngãy 20 thãng 04 Om 2012
Ki toân trtfang

irgetyin n17-64

maoh dony

PhD


MAU SO B02-DN
CONG TY CO PHAN SXKD DUVC & TTB Y TE VICT

1251,QL 14, TX DONG XOAI, TINH B1NH PHII&

JO vy(20=10-11)

11
20

6. Doanh thu hoat cl Ong tai • hinh

21

7. Clii phi tai chinh

an

Quy nay
nam tru'o'c

QuY nay
nam nay

cuoi

minh
V1.25

1,549,547,390

2,504,175,288

-



1,007,181,871

222,231,785

1,007,181,871

15,718,559

24,107,216

15,718,559

24,107,216

22

264,282,431

138,666,329

264,282,431

138,666,329

Trong do kii vay phdi trd

23

264,282,431


(413,350,441)

78,896,112

(413,350,441)

78,896,112

31

52,636,364

9. Chi phi qudnlY doanh nglziep
10. Lai nlizzYn Much, tit' HD kinh doanh
(30=20+(21-22)-24-25))
11. Thu nhOp kluic

10
VI.28

VI.29

52,636,364

e.-: 4: L

a

I t.I% 1 I

02

(2,404,949,943)

(5,476,550,716)

3 .Tien chi trd cho ngYeti lao dOng

03

(496,138,239)

(852,324,135)

4. Tien chi trd 1(7i vay

04

(264,282,431)

(138,666,329)

5 .Tii3n chi flop thue'thu nkip doanh nghiep

05

-

6. Ti61 thu khcic tit ctic how dOng kinh doanh


2. Tien thu tit. thanh 1.9, nlwang ban TSCD to cac TS dui han khac

22

3. Tien chi cho vay, nma cac cO lig cu tic( clia dun vi khac

23

-

4.Tien chi cho vay, ban lai cac cong cu no ci;(1 cac don vi lilac

24

-

5. Chi tien Op vOn vao cac don vi kluic

25

-

6. Tien thu 1u5i ddu tit gOp von vao cac don vi Hick

26

-

7. Tien thu 1(7i cho vay; c o ttiv vu loi nhuOn chin &qt.



-

3.Tien vay ngan han, dui Ilan nhan du'o'c

33

1,500,000,000

4,648,532,000

4. TiA clii trd nv gai- vay.

34

(1,000,000,000)

776,400,000

5 .Tièn chi trd na thue tai chinh

35

(179,580,000)

6. CO' tire', lo'i nhucin d(7 trd cho chi', sdliii'u

36

Lim chuye'n tien thudn tit how dOng tai chinh

-

Ti6n vit Wong dining tiCin cu6i 14(70=50+60+61) 70

NG111:41 LAP BI '

3,148,497,325

NO3720 thing 04 näm 2012


Vei Thi Plums

2,357,747,687



Kg TOAN TRedNG

irryk

/474t 4044

atrih Any

PhD


Bigu sci. 11


II- Ky ké- toan, don vi tien to sit clung trong k6toan.
K9 k6 town nam ( bat dau tai ngby 01/01/2012.ket thOc vao ngby 31/03/2012).
Don vi tien to
dung trong ke toan.
Don vi tien to st:t dung trong ghi chep ke toan lb Tang Viet Nam ( VND)
III- Chuan mUc va Ch6dO ke toan ap dung.
Che dO ke toan ap dung.
C6ng Ty bp dung Che di) ke toan doanh nghiep ban hbnh then quy6t dinh s6 15/2006/Q D-BTC ngby 20
thàng 03 nam 2006 dia BO tru'ang BO Tbi chinh va thong tu' s6 244/2009/TT-BTC ngby 31 that-1g 12 nam 2009
hu'dng d'an sCfa doi , b6 sung ch6 do ke toan doanh nghiep
Tuyen b6 v6 viec tuan thu Chuan muc ke toan va Che do ke toan.
C6ng ty da bp dung cbc chuan mifc ke toan Viet Nam cbc van ban hu'dng dan Chuan mu'c do Nhb nu'dc da
ban hbnh . Cbc lobo cbo tai chinh du'oc lap va trinh bay then &mg moi qui dinh dia tt:ing chuan mu'c , th6ng
hu'dng dan thu'c hien chuen mu'c va the do ke toan hien hbnh dang bp dung.
3- Hinh thu'c ke toan bp dung.
COng ty ap dung hinh thk ke toan tren may vi tinh
IV- Cac chinh sach kb- toan ap dung.
1 - Nguyen t6c ghi nhan cbc khoan tien va cbc khoan tuong du'dng tien.
Cbc nghiep vu kinh t6 phbt sinh bang ngoai to du'dc qui d6i ra d6ng Viet nam then t9 gib thu'c t6 phbt sinh
nghiep vu . Tai thdi di6m cu6i k9 dac khoan muc tien t6 co gOc ngoai t6 ciuoc qui d6i then t9 gib binh guar) lien
ngan hang do ngan hang nhb nu& cong b6 vbo ngby k6t thim k9 ke town
Theo th6ng tu'201/2009/TT-BTC ngby 15/10/2009 , chenh lech t9 gib thu'c t6 phbt sinh trong k9 du'oc ket
chuy6n vbo doanh thu hoac chi phi tai chinh trong nam tai chinh. Chenh lech ty gia do dbnh gib lai s6 du' cbc
khoan muc tien te, cbc khoan no ngan han (01 nam tr0 xuOng ) co gOc ngoai t'6 tai thdi di6rn cu6i nam thi
khOng hach town vbo chi phi hoac thu nhap ma d6 s6 du' tr .& lobo cão tai chinh , dau nam sau ghi but toan
ngu'oc lai d6 xob s6 du
Cbc khoan dau tu' ng'6'n han khOng qua 03 thbrig co kha nang chuy6n d6i de dbng thbnh tien va khOng co
nhieu rtai ro trong chy6n dOi thbnh tien k6 to' ngby mua khoan dau tu' do tai thdi di6m bbo cbo



C6 thdi han thu h6i hoac ciao han khOng qua 3 thang k6 to ngby mua kho5n dau td do
du'oc coi la tu'ong during ti6n , co thdi han thu h6i von dub 01 nam hoac trong 01 chu k9 kinh doanh du'oc phan
loai tai s5n ngan han
C6 thdi han thu h6i von tren 01 nam hoac hdn 01 chu k9 kinh doanh dude phan loai tai s5n
dal han
Du phOng giam gia dau tu' du'oc lap vao thdi diem cu6i ky la s6 chenh lech
gia g6c cUa cac
kho5n Tau tu'du'oc hach toan tren s6 ke toan lOn hdn gib tri thi truting ct:Ja chUng tai thdi di6m lap du' phOng
5- Nguyen t6c ghi nhan va von hoa cac kho5n chi phi di vay
Nguyen t6c ghi nhan chi phi di vay: Chi phi di vay du'oc ghi nhan vao chi phi s5n xuet , kinh
doanh trong ky , trig' chi phi di vay lien quan true tiep den viec del.] tu' )(by du'ng hoac s'an xuat tai sa'n d s6 dang
du'oc tinh vao gia tri dia tai s5n d6 ( du'oc von hob ),khi co clO cac di6u kien qui dinh trong chu gn mcic ke toan
s6 16( Chi phi di vay )
Chi phi di vay lien quan tru'c tiep den viec dau tu'xay du'ng hoac s5n xuat tai s5n rid dang du'oc tinh vao gib tri
cUa tai s5n do ( du'oc von hob) bao g6m cac kho5n I5i ti6n vay , phan b6 cac kho5n chiet kh gu hoac phu tr6i
khi phat hat-1h trai phieu , cac kho s5n chi phi phu phat sinh lien quan tai qua trinh lam thU tuc vay
6- Nguyen tSc ghi nh'n va phan be; chi phi tra trudc
Cac chi phi tr6 trudc chi lien quan den chi phi s5n xuat kinh doanh nam tai chinh hien tai du'oc ghi nhan la chi
phi tr5 trudc ngan han va du'oc tinh vao chi phi s s5n xuat kinh doanh trong nam tai chinh .
Viec tinh va phbn b6 chi phi tr5 trubc dai han vac) chi phi s5n xuat kinh doanh tiing ky hach toan du'oc can c1t
vao tinh ch5t , miltc d6 tiinh loai chi phi d6 chon phuting phap va tieu thOt phan b6 hop Ij/ , chi phi r-5 trutic
du'oc phan b6 clan vao chi phi s s5n xuat kinh doanh theo phuting phap during thang.

10- Nguyen t6c ghi nhan von chU
Nguyen t6c ghi nhbn von dau tu' cUa chU sO
hal;

thang du von co phan, v6n khac cCia ch6



Doanh thu phat sinh tif ti6n Jai , tin b6n quy6n , co tac , loi nhu 'an du'oc chia va cac kho5n
doanh thu hoat.diOng tai chinh khac du'oc ghi nhan khi tho5 man d6ng thdi (2) dieu kien sau :
CO kh5 náng thu du'oc loi ich kinh t6 giao dich dO
Doanh thu du'oc xac dinh tu'ong d6i chac chan
Doanh thu hop dOng xay
12- Nguyen t6c va phudng phap ghi nhan chi phi tai chinh.
Cac kho5n chi phi du'oc ghi han vao chi phi tai chinh g6m : Chi phi tai chinh , chi phi chenh tech 16
ty già h6i dobi du'oc ghi han khi thy' td co phat sinh va du'oc hach town vao chi phi tai chinh trong ky
13- Nguyen t6c va phu'ong phap chi phi thu g thu nhap doanh nghiep hien hanh, Chi phi thus thu nhap hoan
chi phi thus thu nhap doanh nghiep hoan lai.
Chi phi thud thu nh5p doanh nghiep hien hanh du'oc xac dinh tren co sa thu nh5p chiu thu g va thus
su6t TNDN trong nárn hien hanh
Chi phi thud thu nhap doanh nghiep hoan lai du'oc xac dinh trén co sa s6 chenh lech tam thdi
du'oc khau
, s6 chenh lech tam thdi chiu thud va thud suä't thus TNDN.


V- Th6ng tin b6 sung cho cac khoan muc trinh bay trong Bang can d6i k6toan.
Don vi tinh: VND

01- Ti6n:
- Ti6n mat.
ng5n hang.
- Ti6n
- Ti6n dang chuyen.
COng
Cbc kho5n d5u tu' tai chinh ng6n han:

Cu6i nám
1.571.665.282

0

0
0

590.000.000

0

0

0

0
157.808.441

0
174.133.895

COng:
Hang t6n kho.
- Hang mua dang di dutng.
- Nguyen li6u, vat li6u.
- C6ng cu , dung cu.
- Chi phi SX, KD da dang
- Thanh ph6m.
- Hang hob.
- Hang giii di ban.
- Hang hob kho b5o thu g.
- Hang hob bat d6ng s6n.

3.370.192.446

- Co phiSu d5u tu' nga'n han (chi tit cho tiing
loai co phiSu)
- Trai phiSu d5u tu' ng6n han (chi tit cho tt:ing
loai trai phiSu)
- 05u tu' ng6n han khbc.
- Du' phbng gi6m gib d5u tu' ng6n han.
COng:
- Li do thay d6i vai tiing kho5n d5u tu'iloai co phiSu, trbi phiSu:
+ V6 s6 lu'Ong
+ V6 gia tri
Cbc kho5n phi thu ng6n han khac.
- Phi thu ve co ph5n hoa.
- Phi thu ve co titc va loi nhu5n du'oc chia.
- Phi thu ngutii lao d6ng.
- Phi thu khbc.

* Gia tri ghi s6 cUa hang t6n kho dUng de' th6 chap, cam co d6m b5o cac kho5n no phi tr6.
* Gia tri hobn nh5p du' phOng Om gib hang t6n kho trong nám•
* Cbc truzing hop ho5c su' ki6n clan den phi trich them ho5c hoan nh5p do ph6ng gi6m gib hang
ton kho :..
Thus va cac kho5n phi thu nha nutsc.
Cu6i nám
D5u nbrn
- ThuS thu nh5p doanh nghi6p n6p thiia.
0
0
Thue GTGT ph5i n6p
780.112


780.112
D5u narn

0

0

0

0

Cu6i narn

Cho vay dai han not 136.
Phai thu dai han khac.
COng


07-Phai thu Obi han khac
Ky cu'oc, ky quji dal han.
Cbc khoan tin nhan uy thac
ChO vay khOng co lai
Phai thu Obi han khac
Ciing .

Cu6i nam
1.193.660.600

Dau nam

- Dau tti XDCB hoan that-1h.
0
0
- Tang khac.
0
0
- Chuydn sang BDS Tau tti.
0
0
- Thanh Iy, nhtiong ban.
0
0
- Giarn khac.
0
0
S6 du cu6i nam.
1.582.533.062
1.682.748.115 •
Gia tri hao mon lay k6 .
.
S6 dti Tau nam.
791.266.478
1.018.334.627
- Khau hao trong nam.
39.563.325
32.678.805
- Tang khac.
0
0
- Chuy6n sang bat dOng san

2115

TSCDHH khac

2118

133.974.072
___0

0

0

0

0
0
0
0
133.974.072

0

0
0

0

0
0


0

o
0 ________ ------
-------------.

0

.

664.413.488
631.734.683



532.471.392
499.574.770

0

0

0

0

____

•

Nguyen gia TSCD cu6i nam cf5 khe'u hao het nhting van con set dung:
Nguyen gie TSCD cu67 nam chei thanh
Cac cam két tie vi0c mua, ben TSCD hCiu hinh co gie tri lOn trong Wong lai.

0
0

0
0

2.027.855.420
1.916.406.810


-

ajc thay ci6i khac vas' TSCD hitu hinh.

09- Tang, giam tai s'an co dinh thud tai chinh
Kho an muc

Nha cira, vat
ki6n truc

Phtiong tien van tai,
T COHN
khac
S
truyen clan



S6 du' cu6i Warn.

Gia tri con Iai cim TSCD thud tai chinh

- Tai ngay d6u narn.
- Tai ngay cu6i narn .

-

Tien thud phat sinh th6m &roc ghi nha'n la chi phi trong näm.
Cän cii de xac Binh ti4n thud phat sinh them.
Dieu khoan gia han (hue hoa-c guy& clucic mua tai sin.

tirLi
n

X
)m. Lid )631)


10- Tang, gi6m tai s5n c6 dinh vO hinh:

Khoan muc

Quyen sir
dung d5t

B6n quyen,
bh"ng

Tang cOng

2138

0
13.530.830.00

4.423.000.000

0

Mua tong n gm.
_:_T_ao ra
doanh nghielp.
- Täng
do hop nh gt kinh doanh.
_
- Táng khac.
- Thanh
nhtigng ban.
khac
§6 cu6i nám.
-

0
0
0
0

0

0







0
O
0
0
O

0

0

0
13.530.830.00
0

4.423.000.000
tr.! hao mem lily k6
S6 dti Tau nãm.
- Kh g u hao trong nàrn.

0._

_ Gia


0

0

0

0

9.107.830.000

0



0

0

0

13.530.830.00

4.423.000.000

0
- Tai

ngay cuoi nãm.


d5u nam

Nguyen gib bat Ong sbn d5u tti
- Quygn sit dung dgt.
- Nha.
- Nha ya quyg n sit dung at.
- Co sa ha tang.
Gib tri ha() mOn lay k6
- Quyg n sit dung at.
- Nha.
- Nha ya quyen sic dung at.
Gib tri con Ibi BDS d5u tu'
- Quyg n sit dung at.
- Nha.
- Nha \fa quyen sit dung dat.
- Co so ha tang.





s6
cu6i nam

Gibm
trong nam

0

0





- Thuyét minh s6 lieu t/.5 giai trinh kh,jc

13- Dau tu' dal han kh6c:

Cu6i nam
SL

Dau nam

Gib tri

SL

Gia tri

Dau tu' vao cOng ty con (chi tiet cho co phieu cua bung
cOng ty con)
Lido thay d6i vdi ttling kho6n dau tu' /loai co phieu cUa cOng ty con:
+ Ve s6 luting (d6i vdi co phieu)
+ Ve gib tri
Dau tu' vao cOng ty lien doanh, lien ket (chi tiet cho c6
phieu cua tiing cOng ty lien doanh, lien '
- Thud thu nhap doanh nghidp.
- Thu g thu nhap ca nhan.
- Thud tai nguydn.
- Thud nha dal va tidn thud dat.
- Cac Ioai thud khac.
- Cac khoan phi, Id phi ya cac khoan phai n6p khac.
COng

0
4.000.000.000

0
0
0
185.919.687
0
0
0
26.614.638
0
212.534.325
Cu6i nam

Cac khoan phai tra, ph5i flop ng5n han khac.
- Tai s5n theta chd gi5i quy6t.
- Kinh phi cong doan.
- Bao hidm xa h ,0‘i.
- Bac) hidm y td.
- Phi tra v6 c6 phan h6a.
- Nhan ky cu'oc,ky quji ng5n han

0
26.614.638
0
201.764.325
Dau nam

0

0
Dau nam

0
0
0
0
0
0
0
0
0

0
0
2.266.417
0
0
0
0
0
2.266.417

1.735.892.848

1.915.472.848

- Cad khoan no thud tai chinh
Thdi han
Tang kho5n T.toan
ti6n thud tai chinh
Du'di 1 nam.
Tit 1-5 nam.
Tran 5 nam.

N5m nay
Tr5 ti6n
15i thud

Tr5 nci
gac

,
Tong kho5n
T.toan ti6n thud
tai chinh

Wm tat&
Tr5 ti6n 15i thud

Tth nc,
Gac



0

0

0

0


22- V6n chi.) sa
a- Bang d6i chi gu bin dOng cua V6n chö sa

A
S6 du' au nam
tru'esc
-Tang vein trong
nam tru'eic.
-Lai
trong nam
trutic.
-Tang khac.
-Gram von trong
nam tru'dc.
trong
nam
-L6
trutic.
-Giam khac.
S6 du' cu6i nam

1

2

3

4

Chénh
lech
anti gia
lai tai
sari
5

Chenh
lach tY
gia h6i
doai

Quj-, au to
phat We'll, cht
phOng tai
chinh, khac

Lcsi nhan sau
thud" chu'a phan
ph6i

Ngu6n


0

0

0

0

0

0

0

0

0

0

0

0

1.562.792.834
0

0



b- Chi ti gt v6n dau tu'
- V6n g6p cUa Nha Nu'dc.
- V'On gop ctlia cac d6i tu'ong khac.
COng
Gib tri trai phi gu da chuyg n thanh co phi gu trong nam.
S6 lu'ong co phi gu qu9:
c- Cac giao dich v6 v6n vdi cac chCi sd hau va phan ph6i co tic,
chialoi nhuan.
V6n dau tu' cOa chi) so hCtu.
+ V6n gap dau nam.
+ V6n gop tang trong
+ V6n gop giam trong nam.
+ V6n g6p cuOi nam.
Co tic, loi nhuan c15 chia.

Nam tru'dc

Nam nay

21.157.500.000
0
0
21.157.500.000
0

d- Co tilt
Co tac cI5 cOng b6 sau ngbyl4t thOc kykey town nam :
Co tCrc cra cOng b6 tran co phi gu ph6 th6ng:
Co tac da cOng b6 tran co phi gu uU d5i:

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0

0

0

- Muc dich trich lap va sit dung cac qu9 cCia doanh nghigp.
g- Thu nhap va chi phi, I5i hoac 10 ghi nhan tnic tip vac V6n chU so hau theo qui Binh cua cac chudn mcic
toan cu thg.

23- Ngu6n kinh phi.
Ngu6n kinh phi du'cic cap trong nam.
- Chi su' nghigp.
- Ngu6n kinh phi con lai cu6i nam.

Nam nay

24- Tai s a. n thuè ngobi.
(1)- Già tri tai san thub ngobi:

Cu6i nam

Nam fru&

0
0
0
Dau nam

Giam gia hang ban.
Hang ban bi tr5 lai.
Thud GTGT phai flop ( phu'ong phap truc tidp).
Thu g tidu thu dac bidt.
- Thu g xudt kheu.
27 - Doanh thu thuan-vd ban hang va cung cap dich vu (Ma s6 10).
Trong do:
Doanh thu thuan trao d6i s 'an ph&m, hang hOa.
Doanh thu thuan trao d6i dich vu.
28 - Gia von hang ban (Ma s6 11).
- Già v6n cUa hang hOa da ban.
Gia von cUa thanh pha'm da ban.
Gia v6n cUa dich vu da cung cap.
- Gia tri con lai, chi phi nhu'ong ban, thanh ly cCia BDS dau to da
ban.
- Chi phi kinh doanh bdt dOng s 'an dau tu.
- Hao but , mat mat hang t6n kho.
binh thu'eing.
Cac kho5n chi phi vu'ot
Du ph6ng gi5m gia hang t6n kho.

Nam nay
1.549.547.390
1.549.547.390

0
31

HA
!NH

Nam tru'Oc


Chi gt khau thanh toan, 15i ban hang tr6 cham.
L6 do thanh 19 cbc kho5n dau tu' tai chinh ng6n han, dai han.
L6 bbn ngoai tg.
LO chenh lech ti gib da thut hign.
L6 chénh lgch tC/ gib chu'a thu'c hign.
Du' phOng gi6m gib cbc kho6n d5u tu' ng6n han, dai han.
Chi phi tai chinh khbc.
Cong

264.282.431

Chi phi thu g thu nhap doanh nghigp hign hanh (Ma s6 51).
- Chi phi thu g thu nhap doanh nghigp tinh tren thu nhap chiu thug
nam hien hanh.
- ni g u chinh chi phi thu g thu nhap doanh nghigp cUa cbc narn truzlic
vac) chi phi thu g thu nhap hign hanh narn nay.
- T6ng chi phi thu g thu nhap doanh nghigp hign hanh.

Nam trikic

Nam nay

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Chi phi thu g thu nhap doanh nghigp ho5n lai (M5 s6 52).
- Chi phi thu g thu nhap doanh nghigp ho5n lai phbt sinh ttlf cbc
kho5n cher-1h lgch tam thdi phi chiu thug.