CONG TY TNHH INCH 'VI) TU VAN TAI CHiNH K TOAN & KIEM TOAN PHIA NAM
SOUTHERN AUDITING AND ACCOUNTING FINANCIAL CONSULTING SERVICES COMPANY LIMITED (AASCS)

CONG TY CO PHAN KHOANG SAN BINH DINH
Cho

toan 06 than dAu nAm 2015

29 Vo Thi Sau Street, District 1, Ho Chi Minh City

Tel: (08) 3820 5944 - (08) 3820 5947 • Fax: (08) 3820 5942
Email:
Website: www.aascs.com.vn

Global
Alliance


CONG TY CO PHAN KHOANG SAN BINH DINH
Dia chi: 11 Ha Huy Tap, Thanh pho Quy Nhan, Tinh Binh Djnh.

Bdo cdo caa Ban Tong Gidm doc va
Bdo cdo tai chinh dd d'uvc sort zit

CONG TY CO PHAN KHOANG SAN BINH DINH
Cho ky ke tan 06 thang clau am 2015

Q'/TAI

D
T I

06 — 07

Bang can d6i ke wan Lai ngay 30 thing 6 nom 2015

••"""
5o

Bao coo k6t qua kinh doanh chokS/k6 town 06 thang

nAm 2015

Bao coo luu chuyAn tien to cho 1c51k6 town 06 thang dAu nam 2015
Ban thuy& minh Bao coo tai chInh cho k5f k6 toan 06 thang dAu nAm 2015

2

7 29..;

08

G
N
LO

09

I VI)

i NHIfV


Hqi ding Quan tri va Ban Tang Giant d6c
Cfic thanh vien cila 11(4 ding Quan tri bao gam:

Ong Le Anh Vu
Ong Ha Van Ctren
Ong Tran Carib Thinh
Ong Hoang Lien Son
Ong Nguyen 134o

Chit tjch
Thanh vien
Thanh vien thtrong true
Thanh vien
Thanh vien

(b6 nhiem ngay 04 thang 06 nam 2014)
(b6 nhiem ngay 06 thang 04 nam 2007)
(136 nhiem ngay 06 thang 04 nam 2007)
(b8 nhiem ngay 01 thang 06 nam 2015)
(b6 nhiem ngay 05 thang 07 nam 2013)

Cac thanh vier' cila Ban Tang Giant dac bao gam:
Ong Le Anh VU
Ong Ha Van Cubing
Ong TrAn Canh Thinh
Ong Hujinh Ngoc Bich

(b6 nhiem ngay 04 thang 06 nam 2014)
(bO nhiem ngay 01 thang 04 nam 2006)
(bO nhiem ngay 17 thang 03 nam 2012)

rang C6ng ty se ti4p tic hoat dOng kinh doanh.

a

Ban Tang Giam d6c C6ng ty dam bao ring cac sa ke town dtrac luu gift phan anh tinh hinh tai chinh cua
C6ng ty, vai mirc d0 trung thtrc, hap ly tai bAt cir thai diem nao va dam bao rang Bao cao tai chinh tuan
thin cac quy djnh hien hanh cua Nha ntrac. Hang thai c6 trach nhiem trong viec bao dam an town tai san cua
C6ng ty va thvc hien cac bien phap thich hap de ngan chan, phat hien cac hanh vi gian lan va cac vi pham
khac.
Ban Tang Giam doc C6ng ty cam ket rang Bao cao tai chinh da phan anh trung thi,rc va hap ly tinh hinh tai
chinh.cila‘Cong ty tai thtri diem ngay 30 thang 06 nam 2015, kit qua hoat dOng kinh doanh va tinh hinh ltru
chuyen tien to cho cho ky ke town 6 thang dau nam 2015, phis hap vai chuin mvc, the dr) ke tan doanh
nghiep Viet Nam va tuan thti cac quy djnh hien hanh c6 lien quan.
Quy Nhcrn, ngay
nam 2015.
TM. Ban Tong Giam d6c
g Giam d6c
Ocendipak.

O C O NG
HAN
CON S
KHOANG
k

.0,BINH DI
titi

4


Cluing toi di thkrc hien Ong tac soot xet bdo coo tai chinh theo Chuin mkrc kiem toan Viet Nam ve cling
tac soot xet. Chuan mtrc nay yeu cau cong tac soot xet phai lap ke hoach va thtrc hien de co skr dam bao
vtra phai rang bao coo tai chinh }thong china dkmg nhang sai sOt trong yeu. Cong tac soot xet bao gOm chit
yeu la viec trao doi vati nhan skr cua Ong ty va Ap dung cac thit tic phan tich tren nhOng thong tin tai
chinh; cong tac nay cung cap met mirc dO dam bao thaphon cong tac kiem toan. Chang toi khong thi,rc
hien cong viec kiem toan nen cling khong dtra ray kien kiem toan.
Tren co s6 cong tac soot xet cita chung toi, chung toi khOng thay c6 str kien nao de chung tot cho rang bdo
coo tai chinh kern theo day kh6ng phan Anil trung thkrc va hop 15, tren cac khla canh tong yeu phit hop v6i
chuan mirc ke toan Viet Nam va cac quy djnh phap 15, co lien quan.

.35011 720,
CONG TY
':CP1NHOIHCAP
:H VU TU y
CHINH KE 1
4 1. ) KIEM TOI

PHIA NA?
' TP.140 (

Tp.Hd Chi Minh, ngaya*thcing 08 noim 2015
Ong ty TNHH Djch Vu Ttr Van Thi Chinh
Ke Toin vi Kiem loin Phia Nam (AASCS)
'P, ViiirtSug
'am dim
' CON: Y s-,,!•,,
T*.11
RACk 4,1 Kill ,t`t \-1,

Kiem toin yien

141
V.5
149
150
151
V.9
152
153 V.11.b
200
210
211
216 V.4b
220
V.7
221
222
223
227
228
229
230
240
241
242
V.6
250
251
252
260
261

1. Tai sin cif, dinh ham hinh
- Nguyen gia
- Gia tni hao man 1u9 a (*)
3. Tai sin et) dinh vii hinh
- Nguyen gia
- Gici trt hao mon Izt5i" ki (*)
III. Bat Ong san dau fir
IV. Tai san do' dang diti han
1. Chi phi san xuat kinh doanh der dang dai han
2. Chi phi xay dung ca ban dei dang
V. Dau tn. tai chinh dai hip
1. Dau to vac) cong ty con
2. DAL' to vao cong ty lien ket, lien doanh
VI. Tel san dai han khac
1. Chi phi tra truck dai han
2. Tai san thut thu nhap ham lai
TONG CONG TAI SAN (270 = 100 + 200)

6

SO

cuiii kj,

4
136.832.562.338
33.983.192.620
33.983.192.620
3.796.034.876
2.874.300.000

365.500.000
4.193.551.356
101.259.590.866
101.259.590.866
10.382.517.570
5.403.213.931
4.979.303.639
119.146.083.948
3.272.164.500
3.272.164.500
93.277.868.188
93.151.986.369
204.820.716.997
(111.668.730.628)
-

125.881.819
125.881.819
-

22.596.051.260
22.596.051.260
256.703.285.436


CONG TY CO PHAN KHOANG SAN BINH DINH

Dia chi: 11 Ha Huy Tap, Thanh pito Quy Nhcrn, Tinh Binh Dinh.

BANG CAN DOI KE TOAN

II. NgtiOn kinh phf va quy khac
1. Ngu6n kinh phi
TONG CONG NGUON VON (440 = 300 + 400)

Ngtroi lAp bieu
(KY, h9 ten)

MA Thuyet
soA
mink
2
3
300
310
311 V.12
312 V.13
313 V.11.a
314 V.14
315 V.15
319 V.16

320
321
322
330
338
400
410
411
41 la

39.400.048.990
4.951.204.528
6.970.566.096
6.970.566.096
185.712.522.455
185.712.522.455
123.926.300.000
123.926.300.000
19.391.000.000
34.129.645.874
8.265.576.581
6.196.315.000
2.069.261.581
249.820.208.450

5
33.565.086.562
26.093.008.666

1.876.419.786
10.990.695.537
7.334.765.428
1.874.264.787

4.016.863.128
7.472.077.896
7.472.077.896
223.138.198.874
223.138.198.874
123.926.300.000


:7
.15‘
‘ °Le Anh Vu


VIII AEI 11111 1111 MI MI MI NM OM MN OM NS INS MI I/ MI On 0011 11111 MO NM
CONG TY CO PHAN KHOANG SAN BINH DINH
Dia chi: 11 Ha Huy Tap, Thanh phi) Quy Nhon, Tinh Binh Dinh.

BAO CAO KET QUA HOAT BONG KINH DOANH
(Cho 4 id loan 06 gluing dau nam 2015)
Dan vi tinh: VND
Chi tieu
1
1. Doanh thu bin hang, cung cap djch vu
2. Cic khoan giam trir doanh thu
3.Doanh thu thuAn ve bin hang va cung cap djch vu (10=01-02)
4. Gii yen hang bin
5. Lqi nhuAn Op ve bin hang vi cung eh djch vu (20=10-11)
6. Doanh thu hoqt ding tai chinh
7. Chi phi tai chinh
- Trong do: Chi phi lai vay
8. Chi phi bin hang
9. Chi phi quail IS, doanh nghiep
10. Lqi nhu'An tir hoot ding kinh doanh (30=20+(21-22)-(24+25)}
11. Thu nhAp khic
12. Chi phi khic
13. Lqi nhuAn khic (40=31-32)
14. 'Piing lqi nhuAn ke toin trtthc thus (50=30+40)

52
60
70
71

3
VI.1
VI.2
VI.3
VI.4
VI.5
V1.7a
VI.7b

NAm nay

Nam trithc

Nam nay

Nam trithc

4
35.823372.201

5
32.898.971.984
3.188.207.527
29.710.764.457
20.473.089.809


1.497.270.909
6.379.507.592
1.140.409.221

7.672.972.797
2.600.779.337
2.377.646.797
2.377.646.797
308.385.216

212.042.849
17

5.239.098.371
423

2.069.261.581
167

V1.6

VI.9

Lily ke tir dAu nom tai cuei quj, nay

Quy2

1.613.659.148
3.124.699.769

Nguyen Thi Tuyet Minh

Huynh Ngec Bich
( .,c .8 t...;_ vo
.." "I . c" 2 . c) 0.
(:,-;•7, ... 7im-,:, g 1 7.- ci, g
a. •%,
i.
v, -4

(tong clAu)


1

CONG TY CO PHAN ICHOANG SAN BINH DINH
Dia chi: 11 Hd Huy Ttfp, Thanh phi{ Quy Nhcm, Tinh Binh Dinh

BAO CAO LU'U CHUYEN TIEN TE
(Theo ph yang phdp gidn flip)
(Cho k$' ki todn 06 (hang eau ndm 2015)
Don vi tlnh: VND

MA ThuyEt
s6 minh
2
3

Chi ties
1

rib tfruibt a hop: Ong kinh doanh

01

2.377.646.797

15.837.781.214

02
03
04
05
06
07

5.310.870.726

9.898 670.066

(9.983.985)
-

(17.735.056)

08

7.678.533.538

25.718.716.224


IL Luu chuyEn tien ti} hoot dOng diu tv
-

(6,977.581.840)

1.Tien chi de mua sam, xtly dung TSCD va cac tai san dii han khic
2.Tien thu tir thanh 19, nhuang ban TSCD vii cac tai san dii han khic
3.Tien chi cho vay, mua cac Ong cu no cua dan vj khic
4.Tien thu h6i cho vay, ban loi cac cling Cu no cua dan vj khic
5.Tien chi diu to Op v6n vat> dan vj khac
6.TiEn thu h6i diu to Op v6n vio don vj khic
7.TiEn thu liti cho vay, co tirc va lai nhuan duac chia

21
22
23
24
25
26
27

9.983.985

17.735.056

Lou chuyEn din Main 1w hogs Ong ddu to

30

9.983.985

70

-

-

V.1

-

(12.126.051.850)

-

(12.126.051.850)

29.489.033.424
4.494.159.196
33.983.192.620

(38.597.872.490)
41.428.695.410
2.830.822.920

ngdy 20 timing 07 ndm 2015

Ngubi I$p bieu
(K9, ho ten)

KE tom n trtrtmg

HInh that set haw von:
Cong ty C6 phan Khoing Sin Binh Dinh duqc thanh Ifip theo Quyet dinh s6 09/2001/QD-UB
ngay 08 thang 01 nom 2001 ciia Uy Ban Nha'n Dan Tinh Binh Djnh ve yiec chuyen Cong ty Khoang
San Binh Djnh thanh Cong ty C6 phfin Khoang San Binh Djnh; Gifiy chimg nhfin dang ky kinh
doanh Ian dau so 3503000009 ngay 08 thang 01 nom 2001; Gifiy chimg nhfin Clang ky kinh doanh
kinh doanh thay d6i lfin
thay d6i Ian tilt tam ngay 15 than 5 nom 202; GiAy chin:1g nhfin clang
tilt chin ngay 30 than 06 nom 2014 do So Ke Hoach va Dfiu Tu Tinh Binh Djnh cap.
123.926.300.000 d6ng (MOt tram hai mtrai ba t chin tram hai mtrai
Yen dieu Ig caa Cing ty
sou trieu ba tram ngan d6ng).

2.

Lrnh v(rc kinh doanh: San xuAt cling nghiep. Khai thac the bien va tieu thu cac Ioai khoang san.

3.

Nganh nghi kinh doanh: Khai thac, the bien va mua ban khodng san tir quang sa khoang Titan va
cac Ioai quang, khoang san khac; Cac hoat d'Ong h8 tra khai thdc khoang san (trir dieu tra, tham de)
dfiu khi); Kiem tra, phan tfch kg‘ thufit cac loai quang khoang san; Mua ban cac loai vat ttr, may mOc,
thiet bi phuc vu khai thac va the bien cac Ioai qufing khoing san.

4.

Chu 14, san xuat, kinh doanh thong thtrong:
Chu ki san xuAt, kinh doanh th6ng thutmg caa C6ng ty kh6ng qua 12 thang.

5.


200/2014/TT-BIC ngay 22 thang 12 nom 2014 cling nhir cac th6ng ttr fluxing an thirc hien chuan
mut ke toan dm BO Tai chinh trong viec lap va trinh bay Bao coo tai chinh.

2.

Tuyen bó vi viec tudn thu chudn mac ke loan va chi do ki todn: Ban T6ng Giam d6c dam boo da
tuan thu yeu caa ctia chufin mac ke toan, Che dO ke toan doanh nghiep Viet Nam &lac ban hanh
theo Th6ng to so 200/2014/TT-BTC ngay 22 thang 12 nom 2014 cling nhtr cac thong ttr huang dan
thuc hien chub muc ke toan cua BO Tai chinh trong viec lfip va trinh bay Bao coo tai chfnh.

10


CONG TY CO PHAN KHOANG SAN BINH BINH
Dia chi: 11 Ha Huy Tap, Thanh pho Quy Nhan, Tinh Binh Dinh.
IV

Cac chfnh sach ke togn fip dyng:

1.

Cdc logi ty' gid hdl Jodi dp dyng trong ki todn:
Vioc ghi nhan, danh gia, xi( ly cac khoan chenh loch tj, gia trong nam dugc thuc hien theo Thong to
s6 200/2014/TT-BTC ngay 22 thang 12 nam 2014 dm BO Tai chinh.

2.

Nguyen tic ghi nhOn cdc khodn tiro va cdc khodn twang dtrang
Tien bao gam tien mat, tien giri ngan hang khan& ky han va c6 ky han, tien dang clpyin, yang tien
te. Cac khoin tuong .dtrang tien la cac khoin dau tu.nga n hartn

d6i.
- D6i vai c6 phieu chtra niem yet dugc giao djch tren san UPCOM, gia trj hop ly cua co phieu la gia
giao djch dang caa tren san UPCOM. ngay trao d6i. Tnrang hgp ngay trao doi sans UPCOM
khonggiao djch thi gia hgp caa phieu la gia dang caa phien giao djch truac lien ke vii ngay
trao doi.
- D6i,vai c6 phieu chtra niem yet khac, gia trj hay dia c6 phi6u la gia do cac ben thoa thuan theo
hap clang hoac gia trj s6 sach tai thai diem trao dOi.
Dkr phOng giam gia chi:mg khoan kinh doanh dugc lap cho tang loai chang khoan dugc mua ban tren
thj tnrtmg va c6 gia thj truing thap hcm gia goc. Viec xac djnh gia trj hgp ly cua chimg khoan kinh
doanh niem yet tren thj twang chimg khoan hoac dugc giao djch tren san UPCOM, gia trj hgp ly cua
cluing khoan la gia clang cira tai ngay ket thac nam tai chinh. Tnrang hgp t4i ngay ket thuc nam tai
chinh thj tnrtmg cluing khoan hay san UPCOM khan& giao djch thi gia trj hgp ly cua chimg khoan la
gia dOng cal phien giao djch truac lien ke vai ngay ket thac nam tai chink.
Tang, giam s6 du phong giam gia Ching khoan kinh doanh can phai trich lap tai ngay ket thac nam
tai chinh dugc ghi nhan vao chi phi tai chinh.

11

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rnsIm a NA
Vy TU VA
NM KI .TO
TOM
jk NAII„
rP


CONG TY CO PHAN KHOANG SAN BINH DINH

Cong ty lien kEt
Cong ty lien ket la doanh nghiep ma Cong ty co anh huang dang ke* npung khang co quyen kiem
soat dot vai cac chinh sach tai chinh va hoat dOng. Anh htrong clang ke the hien a quyen tham gia
vao viec dua ra cac quyet djnh ve chinh sach tai chinh va hoat Ong cua doanh nghiep nhan dau to
nhung kh6ng kiem soar cac chinh sach nay.
Cac khoan Mu tu vao cong ty con, cong ty lien doanh, lien ket duqc ghi nhan ban Au theo gia g6c,
bao gOm gia mua hoc khoan, gOp von cong cac chi phi lien quan truc tiep den viec dau tu. Throng
hop dau tu bang tai san phi tien te, gia phi khoan dau tu duqc ghi nhan theo gid trj h9p ly cua tai san
phi tien to tai theri diem phat sinh.
Co tac va lqi nhuan cua cac ky trtrac khi khoan dau tu duqc mua dtxqc hach toan giam gia tri cua
chinh khoan dau to do. CO tirc va lqi nhuan cua cac Icy sau khi khoan dau to dtrqc mua duqc ghi
nhan doanh thu. CO tircduqc nhan bang ca phieu chi duqc theo doi so lacing co phieu tang them,
'thong ghi nhan gia tri co6 phieu nhan dtrqc/duqc ghi nhan theo menh gia.
Du phong tan that cho cac khoan dau to vao cong ty con, cong ty lien doanh, lien ket duqc trich lap
khi cong ty con, cong ty lien doanh, lien ket bi 10 vai mix trich lap Bing chenh lech gift van gOp
thuc te cua cac ben tai cong ty con,.cong,ty lien doanh,
ket va van chit huu thuc co nhan vai
ty le gop von,
cong ty so vai tang sa von gOp thuc te
cac ben tai cong ty con, cong ty lien
doanh, lien ket. Neu cong ty con, cong ty lien doanh, lien ket la dal tuvng lap Bac cao tai chinh hqp
that thi can cu de xac dinh du phong ton that la Bac cao tai chinh h9p nhat.
Tang, giam sa du phOng ton that Mu tu vac cong ty con, cong ty lien doanh, lien ket can phai trich
lap tai ngay ket thuc nam tai chinh toan dtrqc ghi nhan vac chi phi tai chinh.
12


CONG TY CO PHAN KHOANG SAN BiNH DINH
Dja chi: 11 Ha Huy Tap, Thanh pha Quy ACM Tinh Binh Djnh.


Hang ten kho duqc tinh theo gia g6c. Twang hqp gia trj thuan ce the thac hien duqc thap hon gia
g6c thi phai tfnh theo gia trj thuan c6 the thac hien duqc. Gia g6c hang ten kho bao gem chi phi mua,
chi phi the bien va cac chi phf lien quan truc tiep khac phat sinh de ce ducc hang ten kho a dja diem
va trang thai hien tai.
Gia gdc cita hang ten kho mua ngoai bao gem gia mua, cac loai thus kh6ng dm:lc hoan Iai, chi phi
van chuyen, bdc xep, bao quan trong qua trinh mua hang va cac chi phf khac ca lien quan truc tiep
den vi'ec mua hang tan kho.
Gia g6c dm hang ten kho do don vj to san xuat bao gem chi phf nguyen, lieu vat lieu truc tiep, chi
phf nhan ding truc tiep, chi phi san xuat chung co djnh va chi phf san xuat chung bien dal phat sinh
trong qua trinh chuy'en hoa nguyen lieu vat lieu thanh thanh pham.

5.2 Phtrang phdp xdc djnh gid trj hang tan kho cuoi
theo phucmg phap birth quan gia quyen.

Gia trj hang ten kho cudi ky dtrqc xac djnh

5.3 Phuytng phdp hgch todn hang tan kho: Cong ty dp dung phuang phap ke khai thuang xuyen.
5.4 14p du phong giant gid hang tan kho:
Dkr,phong giam gia hang ten kho duqc
cho tang mat hang ten kho ca gia gec Ian han gia trj
thuan ca the thac hien dtrqc. DOi vai djch vu cung cap der dang, viec lap du phong giam gia dtrqc
tfnh theo timg loai djch vu ca mac gia rieng biet. Tang, giam so du du phong giam gia hang ton kho
can phai trich lap tai ngay ket thac nam tai chinh duqc ghi nhan vao gia van hang ban.
6.

Nguyen tdc ki todn va khliu hao TSCD huu hinh, TSCD vO hinh:

6.1 Nguyen tic ki todn TSCD

hinh, TSCD vo hinh:

Cdc chi phi lien quan den bat dOng san dau tuphat sinh sau ghi nhan banfiu duqc ghi nhan vao chi
phi, trir khi chi phi nay co khi nang chic chart lam cho bat dOng san dau to tao ra lqi ich kink to
trong twang lai nhieu hon muc hoat dOng duqc danh gid ban dau thi dtrqc ghi tang nguyen gia.
Khi bat dOng san dau to duqc ban, nguyen gia va khau hao lay Ice ducic xoa so va lAi, to nao phat
sinh duqc hach toan vao thu nhap hay chi phi trong nam.

cow 72-i
capt,
4Cif

Viec chuyen ta bat dOng san chir sa frau sir dung hoic hang ton kho thanh bat dOng san dau to chi CH V1,1 T11
khi chir sir hUu cham dirt sir dung tai san do va bat dau cho ben khdc thue hoat dOng hoac khi ket plINH KITI
thirc giai doan xay dkmg. Vic chuyen ta bat dOng san dau to sang bat dons san chil hire sir dung al KIN TOM
hau bat dau sir dung tai san nay hoac bat dau trien khai cho muc PIIA NAM
hay hang ton kho chi khi
dich ban. Viec chuyen tir bat dOng san dau ttr sang bat duns san chir sa hem sir dung hoac hang ton
kho khong lam thay dal nguyen gid hay gid trj con lai dm bat dOng san tai ngay chuyen dOi.
7. Nguyen the ki todn cdc hgp clang hgp Mc kinh doanh:
7.1 Tai san clang kiem sodt:
COng ty ghi nhan trong Bao cdo tai chinh cdc hop ding hqp tic kinh doanh &red hinh thirc tai san
ding kiem soat cac nOi dung sau:
- Phan chia cua Cing ty trong tai san ding kiem soat dtrqc phan loai theo tinh chat cira tai san.
- CaF khoan nq phai tra phat sinh rieng cira Cong ty.
- Phan nq phai tra phat sinh chung phai ganh chju ding vii cac ben tham gia g6p von lien doanh
khdc tir hoat dung dm lien doanh.
- Thu nhap tir viec ban hoac sir dung phan san pham, djch vu &roc chia tir lien doanh cling vOi phan
chi phi phat sinh duqc phan chia tir ho4t dung dm lien doanh.
- Cdc khoan chi phi cua C6ng ty phat sinh lien quan den vi'ec gop von lien doanh.
Cdc tai san co djnh, bat dOng san dau to khi mang di gap von vao hop ding hop tic kinh doanh va
khong chuyen quyen so hau thanh sa hair chung cua cac ben lien doanh khOng &roc ghi giam tai

Thud suit thud thu nhap
doanh nghiep hien hanh (%)

Tnremg hop tai thai didm ghi nhan thud thu nhap hoan !al phai tra da biet truac co su thay d6i ye
thud suit thue TNDN trong ttrcmg lai, neu viec hoan nhap thud thu nhap hoar lai phai tra nam trong
thtri gian thud suit mai da co hieu ltrc thl thud suit ap dung de ghi nhan thud hoan Lai phai tra duvc
tinh theo thud suit mai.
Ca so tinh thud ctia tai sin ho1lc phai tra va Chenh lech tom Mai:
- Co set tinh thud cda tai sin la gia trj se duoc trir khoi thu nhap chju thud khi thu h6i gia trj ghi s6
cua tai san. Ndu thu nhap kh6ng phai chju thud thi co sa tfnh thuecira san bang gia trj ghi s6 cua
tai san do. Co ser tfnh thud thu nhap
nq phai tra la gia trj ghi so cua no trir di (-) gia trj se &roc
khau trir vao thu nhap chju thud khi thanh toan no phai tra trong cac Icy ttrcmg lai. DOi vii doanh thu
nhan truck, co sa tinh thud la gia trj ghi so dm no, trir di phAn gia trj cua doanh thu khang phai chju
thud trong tutmg lai.
- Chenh lech tam thtri la khoan chenh lech gigra gia trj ghi se cira tai san hoac nq phai tra trong Bang
Can d6i ke toan va ca sec tfnh thud cua tai san hoac nq phai tra Qa. Chenh lech tam thtri g6m 2 loci:
Chenh lech tarn thai duoc khAu trir va chenh lech tam than chju thud. Chenh lech tam thai chju thud la
cac khoan chenh lech tam thoi lam Oat sinh khoan thud thu nhap phai tra khi xac djnh thu nhap chju
thud trong nrcmg lai khi gia trj ghi se cua cac khoan muc tai san throc thu h6i hoac no phai tra &roc thanh
toan.
+ Chenh lech tam thai ve thtri gian chi la mOt trong cac trutmg hop Fhenh lech tam that vi du: Ndu lcri
nhuan kd toan &roc ghi nhan trong ky nay nhung thu nhap chju thue &roc tinh tong ky khac.
+ Cac khoan chenh lech tam thai gift gia trj ghi s6 cua tai san hoac no phai tra so vii co sa tfnh thud ciia
tai san hoac nq phai tra da co,thd khang phai la chenh lech tam thtri ve mat thtri gian, of du:. Khi danh gia
loi mOt tai san thi gia trj ghi s6
tai san thay doi nhung ndu co sa tinh thue ld-yong thay dal thi phat sinh
chenh lech tarn that Tuy nhien thai gian thu h6i gia trj ghi s6 va ca so tinh thue khong thay Q6i nen
chdnh lech tam thai nay kh6ng phai la chenh lech tom thai ye thai gian.
+ Ke toan khOngtidp tuc sir dung khai niem "Chenh lech vinh vi6n" de phan biet vii chenh lech tom thtri

, thu nhap hoan lai chi thuc hien khi lap
Viec btl trir thus thu nhap hoan lai phai tra va tai san thud
Bang can d6i ke toan, khong thuc hien khi ghi nhan thue thu nhap hoan lai phai tra tren so ke toan.
9.

Nguyen tiic ke todn chi phi trd truac:
Cdc loai chi phi tra truoc neu chi lien quan dEn nam tai chinh hi'en tai thl dugc ghi nhan vao chi phi
san xuat kinh doanh trong nam tai chinh.
Vic tinh va phan b6 chi phi tra truac dai han vao chi phi san xuit kinh doanh tong kS1 hach toan
dugc can cu vao tinh chit, mat d6 tong loai chi phi de chgn phtrang phap va tieu thirc phan b6 hgp

10. Nguyen tcic ki todn nv phdi tra va chi phi phai
Cac khoan ng phai tra va chi phi phai tra dugc ghi nhan cho s6 tien phai tra trong tucrng lai lien quan
den hang hga va djch vu da nhan dugc. Chi phi phai tra dugc ghi nhan dua tren cac utc tinh hgp 15/
ye so tien phai tra.
Vic phan loai cac khoan phai tra la phai tra ngutri ban, chi phi phai tra, phai tra nOi b0 va phai tra
khac dugc thuc hi'en theo nguyen tac sau:
- Phai tra nguai ban phan anh cac khoan phai tra mang tinh chit thuung mai phat sink tii giao djch
mua hang hga, djch vu, tai san va nguoi ban IA don vj dgc lap vai Cong ty, bao gom ca cac khoan
phai tra khi nhap khau thong qua ngtr&i nhan fly thac.
- Chi phi phai tra phan anh cac khoan phai tra cho hang hga, djch vu da nhan dugc tir ngueri ban
hoic da cung cap cho ngutri mua nhung chua chi tra do chira c6 hga don hoic chtra du ho so, tai lieu
ke ,toan va cac khoan phai tra cho ngutri lao dOng ye tien luang nghi phdp, cac khoan chi phi san
xuat, kinh doanh phai trich truck.
- Phai tra nOi b6 phan anh cac khoan phai tra giCra don vj cap tren va don vj cap dtroi true thugc
kh6ng co to cach phap nhan hach toan phi thu6c.
- Phai tra khdc phan anh cac khoan phai tra kh6ng c6 tinh thtrong mai, khong lien quan dSn giao
dich mua, ban, cung cap hang hga dich
11. Nguyen tdc ghi nh2n vay


- Khi lap Bdo cao tai chinh, s6 du cac khoan vay, nq thue tai chinh bang ngoai phai dtrqc danh gia
lai theo ty gia giao djch thkrc t8 tai thai diem lap Bdo cao tai chinh.
- Cac khoan ch8rih loch tj, gia phat sinh tir viOc thanh toan va danh gia lai cu6i ky khoan vay, nq
thud tai chinh bang ngoai to dtrqc hach toan vao doanh thu hoac chi phi hoat dOng tai chinh.

12. Nguyen lac ghi nh2n va von hod cdc khodn chi phi di vay:
12.1 Nguyen tdc von hod cdc khodn chi phi di vay:
Chi phi di vay lien quan trkrc tiep den viOc dau to xay dung hoac san xuat tai san dO dang duqc tinh
vao gia trj cua tai san do (duqc von hoa), bao gom cac khoan lai tien vay, phan bO cdc khoan chiet
khau hoac phki trOi khi phat hanh trai phieu, cac khoan chi phi Ow phat sinh lien quan tai qud trinh
lam thu tuc vay.

Vic v6n hoa chi phi di vay se &lac tam ngimg lai trong cac giai doan ma qua trinh dau to xay dtmg
hoac san xuat tai san do dang bj gian doan, tr r khi sir gian doan do la can thiet.
Vic von hod chi phi di vay se cham dirt khi cdc hoat dung cho yeu can thiOt cho viOc chuan bj dua
tai san cla dang vao sir dung hoac ban da hoan thanh. Chi phi di vay phat sinh sau dO se duqc ghi
nhan la chi phi san xuat, kinh doanh trong kj, khi phat sinh.
Cdc khoan thu nhap phat sinh do dau tu tam thai cac khoan vay rieng bit trong khi char sir dung vao
muc dich co duqc tai san da dang thi phai ghi giam trir (-) vao chi phi di vay phat sinh khi von hoa.
Chi phi di vay duce v6n hoa trong ky khong dtrqF wort qua t6ng s6 chi phi di vay phat sinh trong
Cac khoan lai tien vay va khoan phan 1)6 chiet khau hoac phi trOi duqc von hoa trong tong kj,
khong duqc vuqt qua s6 lai vay thuc te phat sinh va so phan b6 chiet khau hoac php trOi trong kj, do.

12.2 Ty

von hod chi phi di vay duvc dyng de xdc djnh chi phi di vay awe von hod trong kf):
'
Trdi phieu chuyen doi IA trdi phieu c6 the chuyen doi thanh co phieu pho thong cua to chirc phdt
hanh theo cdc dieu kien da duqc xac dinh trong phtrong an phat hanh.
Tai thei diem ghi rlhan ban dan, trdi phieu chuyin del (lucre xac dinh rieng biet thanh can phan nq
(ng, got) va cau phan von. Phan nq goc
phieu chuyen doi dtrot ghi nhan la nq phai tra, cau
phan von (quyen chon cophieu) cua trdi phieu chuyen doi chrqc ghi nhan IA von chit se httu. Gid tri
phan nq g6c cua trdi phieu chuyen del &rot xac dinh bang each chiet khau gid trj danh nghia cira
khoan thanh todn trong tucmg lai (gOm ca gee va lai trdi phieu) ve.gid trj hien tai theo lai suat
trdi
phieu tucmg to tren thi trueng.nhimg khong c6 quyen chuyen doi thanh co phieu va trir di chi phi
phat hanh trai phieu chuyen dol. Trueng hop khong xac dinh dtrqc iai suat cua trai phieu. tuong tit,
lai suat di vay pho bien tren thi trutmg tai thei diem phdt hanh trdi sphieu duot sir dung de xac dinh
gid tri hien tai cua khoan thanh todn trong tucmg lai. Gid tri cau phan von caa trdi phieu chuyen doi
IA phan chenh lech gina tong s6 tien thu ve ter viec phdt hanh trdi phieu chuyen dOi va gia tri cau
phan nq cua trai phieu chuyen doi tai thei diem phdt hanh.
Chi phi phat hanh trdi phieu chuyen doi duct phan b6 dan phu hqp ved ky han trdi phieu theo
phtrong phdp dueng thang hoac phucmgphdp iai suat thuc t6 va ghi nhan vao chi phi tai chinh hoac
von hOa. Tai thei diem ghi nhan ban dau, chi phi phdt hank trai phieu chuyen doi thxqc ghi giam
phan nq goc cita trdi phieu. Dinh Icy, chi phi phat hanh trdi phieu chuyen del dtrqc phan be bang each
ghi tang gid tri nq goc va ghi nhan vac) chi phi tai chinh hoac von hea phir hqp vai viec ghi nhan iai
vay phai tra cua trdi phieu.

\•
Tai thei diem ddo han trdi phieu chuyen del, gid trj quyen chqn ce phieu cua trdi phieu chuyen d6i
\1.1.
dang phan anh trong phan von chit se hQu dtrqc chuyen sang ghi nhan la thang du von co phan ma A ±
khong phu thuec vao viec ngutri nam giQ trdi phieu co thuc hien quyen chon chuyen del thanh co .. *
phieu hay khong. Trueng,hqp ngutri nam gier trai phieu khong thuc hien quyen chon chuyen doi trdi
••'
phieu thanh co phieu, phan nq gee cua trdi phieu chuyen doi duty ghi giam Wong img

18


CONG TY CO PHAN KHOANG SAN BINH DINH
Dia chi: 11 Ha Huy Tap, Thanh pha Quy Nhon, Tinh Binh Dinh.
Khi tai phat hanh, chenh Lech giva gia tai phat hanh va gia s6 sach city c6 phieu guy duqc ghi vao
khoan mvc "Thang du von CO phan".
16.

Nguyen uic va phsrang phdp ghi nhen doanh thu:

16.1 Doanh thu bdn hang hda, thank pham:
Doanh thu ban hang h6a, thanh pham &roc ghi nhan khi dEng thai th6a man cdc dieu kien sau:
- Phan Ian rui ro va lqi fch gan lien vai quyen sa hint san pham hoac hang h6a da duqc chuyen giao
cho ngtrai mua;
- Cong ty khOng can nam gift quyen quan ly hang haa nhu ngtrai sa hi u hang hoa hoac quyen kiem
soat hang haa;
- Doanh thu duqc xac djnh tucmg d6i chic chin;
- Cong ty da thu duqc hoac se thu duqc lqi ich kinh to tir giao djch ban hang;
- Xdc djnh duqc chi phi lien quan den giao djch bdn hang.
16.2 Doanh thu cung cap filch vy:
Duqc ghi nhan khi ket qua cita giao ,d1ch d6 dtrqc xac djnh mOt cdch Clang tin cay. Twang hop viec
cung cap djch vv. lien quan den nhieu Icy thi doanh thu &rot ghi nhan trong kjr theo ket qua phan
cung viec da hoan thanh vao ngay lap Bang Can d6i ke todn cita Icy da. Ket qua cita giao djch cung
cap djch vu dtroc xac djnh khi them man cdc dieu kien sau:
- Doanh thu duqc xac djnh tucmg d6i chic chin;
- CO Icha nang thu &roc lqi ich kinh to tir giao djch cung cap djch vp d6;
- Xac dinh duqc phan cling viec da hoan thanh vao ngay lap Bang can d6i ke todn;
- Xac djnh duqc chi phf phdt sinh cho giao djch va chi phf de hoan thanh giao djch cung cap djch vu
do.

+ Truing hqp san pham, hang hod, dich vy phai giam gia, phai chi& khau thucmg mai, bj tra lai sau
thai diem phat hanh Bdo cdo tai chinh thi doanh nghiep ghi giam doanh thu cua IcS, phat sinh (k5/
sau).
Chi& khou thurmg mgi: phai tra la khoan doanh nghiep ban giam gia niem y6t cho khach hang mua
hang vai khai lucmg Ian. Ben ban hang thirc hien ke toan chiet khau thucmg mai theo nhang nguyen
tic sau:
Truing hqp trong hoa don GTGT hoac h6a don ban hang dd the hien khoan chi& khau throng mai
cho ngutri mua la khoan giam trir vao so tien ngtrai mua phai thanh toan (gia ban phan anh tren hod
don la gid da trir chiet khau throng mai) thi doanh nghiep (ben ban hang) khong sir dung tai khoan
nay, doanh thu ban hang phan anh theo gia da trir chi& khau thucmg mai (doanh thu thuan).
Ke toan phai theo d6i rieng khoan chi& khau throng mai ma doanh nghiep chi tra cho ngutri mua
nIumg chua dtrqc phan anh IA khoan giam trir so tien phai thank toan tren hoa don. Truing hqp nay,
ben ban ghi nhan doanh thu ban dau theo gia chin trt7 chiet khau thucmg mai (doanh thu gQp).
Khoan chi& khdu thucmg mai can phai theo doi rieng tren tai khoan nay thuang phat sinh trong cac
twang hqp nhtr:
S6 chiet khau throng mai ngutri mua.dtrqc huerng lan hcrn s6. tien ban hang duqc ghi ten hod don
Ian caii cling. Tnrbng hqp nay c6 the phat sixth do nguai mua hang nhieu Ian mai dat duqc luqng
hang mua duce huong chiet khau va khoan chiet khan thucmg mai chi duqc xdc dinh trong lan mua
cuoi cling;
Cdc nha san xuat cu6i kj, mai xdc dinh duqc s6 luqng hang ma nha phan phi (nhu cac sieu thi) da
tieu thy va tird6 mai c6 can cude' xdc dinh duqc so chiet khau throng mai phai tra dua tren doanh
s6 ban hoac so lucmg san pham da tieu thy.
Clam gill hang ban: la khoan giam trir cho ngutri mua do san pham, hang hod kern, mat pham chat
hay khong dung quy cach theo quy dinh trong hop d6ng kinh te. Ben ban hang thuc hien ke toan
giam gid hang bdn theo nhUng nguyen tic sau:
Truing hqp trong hoa don GTGT hoac hoa don ban hang da the hien khoan giam gia hang ban cho
ngtrai mua la khoan giam trir vao so tien ngutri mua phai thanh toan (gia ban phan anh tren hod don
la gia dd giam) thi doanh nghiep (ben ban hang) khOng sir dyng tai khoan nay, doanh thu ban hang
phan anh theo gid da giam (doanh thu thuan).
Chi phan anh cac khoan giam trU do viec chap thuan giam gia sau khi da ban hang (da. ghi nhan

tam tinh gid von hang ban cho phan bat d6ng san da hoan thanh,
- Chi &lac trich truac chi phi
duqc xac dinh la da ban trong kjt va du tieu chuan ghi nhan doanh thu.
- S6 chi phi trich truerc duqc tam tinh va s6 chi phi thkrc to phat sinh duac ghi nhan vao gia von
hang ban phai dam bao ttrang Ong vai dinh miry gid van tinh theo tong chi phi du toan cua phan
hang h6a bat Ong san duqc xac dinh la da ban (duqc xac djnh theo dien tich).
Khoan du phang giam gia hang ton kho duqc tinh vao gia v6n hang ban tren ca sa s6 Itroms hang
ton kho va phan chenh lech giQa gid trj thuan c6 the thuc hien duqc nho han gia g6c hang ton kho.
Khi xac dinh khoi luqng hang ton kho bi giam gia can phai trich lap du phons, kd toan phai loai trir
khoi luqng hang ton kho di kj, duqc hqp clang tieu thu (c6 gia trj thuan c6 the thuc hien duac khan&
thap hon gia trj ghi s6) nhung chua chuyen giao cho khach hang neu c6 bang chirng chic chin ye
viec khach hang se khong tir be, thkrc hien hop dOng.

4'

, H4N 1,

Khi ban san pham, hang has kern thiet bi, pity tUng thay the thi gia trj thiet bi, phu ti)ng thay the vhi! %
TOM
duqc ghi nhan vao gia von hang ban.
oitN
1
D6i vai phan gia trj hang ton kho hao hut, mat mat, Ice toan phai tinh ngay vao gia yen hang ban .111
(sau khi trir di cac khoan b6i thuang, neu c6).
D61 vai chi phi nguyen vat lieu truc tip tieu hao vuqt mCrc binh thuern&, chi phi nhan cong, chi phi
san xuat chung co djnh kh6ng phan bo vao gia trj sanphim nhap kho, ke toan phai tinh ngay vao gia
van hang ban (sau khi trir di cac khoan bOi thuang, neu c6) ke ca khi san pham, hang h6a chua dirqc
xac djnh la tieu thu.
Cac khoan thus nhap khan, thud tieu thy dic biet, thug bao v'e men trut2mg da tinh vao gia trj hang
mua, neu khi xuat ban hang has ma cac khoan thus (16 dugc hoan lai thi duqc ghi giam gia von hang

Cac chi phi thuc to phat sinh trong qua trinh ban san pham,.hang hoa,‘ cung cap dich vu, bao gem cac
chi phi chao hang, gigi thieu san pharn,quang cao san pham, hoa h6ng ban hang, chi phi bao hanh
san phim, hang hoa (trir hoat dOng xay lap), chi phi bao quan, d6ng g6i, van chuyen,...
Cac khoan chi phi ban hang khong duqc coi la chi phi tinh thud TNDN theo quy dinh cua Luat thue
nhung c6 day du h6a don chung tir va da hach Wan dung theo che dp ke toan thi khOng dugc ghi
giam chi phi ke toan ma chi dieu chinh trong guy& toan thue TNDN de lam tang so thue TNDN phai
nOp.
Chi phi ban hang dtrqc ma chi tiet theo timg nOi dung chi phi nhtr: Chi phi nhan vien, vat lieu, bao
bi, dung cu, dO dung, khau hao TSCD; dich mua ngoai, chi phi bang tien khac.
b. Nguyen de ki todn chi phi quan lf, doanh nghiep:
Cac chi phi quan ly chung cua doanh nghiep g6m cac chi phi ye Luang nhan vien b0 phan quan ljr
doanh nghiep (Tien !Iran, tien ding, cac khoan phu cap,...); Bao hiem xa hOi, y te, kinh phi Ong
down, bao hiem that nghiep cua nhan vien quan ly doanh nghiep; chi phi vat !ieu van phang, cung cu
lao dOng, khau hao TSCD dung cho quan l5r doanh nghiep; tien thud dat, thue mon bai; khoan lap du
'Along phai thu kh6 dOi; dich vu mua ngoai (Dien, ntrac, dien thoai, fax, bao hiem tai san, chay no...);
chi phi bang tien khac (Tiep khach, hOi nghi khach hang...).
Cac khoan chi phi quan ly doanh nghiep khong dugc coi la chi phi tinh thue TNDN then quy dinh
cua Luat thue nhtrng c6 day dit h6a don chung tir va da hach toan dUng theo Che d6 Ice toast thi
kh6ng duqc ghi giam chi phi ke toan ma chi dieu chinh trong quyet toan thue TNDN de lam tang so
thue TNDN phai nOp.
21. Nguyen tdc va phtrang phdp ghi nhdn chi phi thug thu nhdp doanh nghiep hien hanh, chi phi
thue thu nhdp doanh nghiep hod,: lgi:
21.1 Thui TNDN hien linh:
Thus thu nhap hien hanh la khoan thud dugc tinh dwa tren thu nhap tinh thue. Thu nhap tinh thue
chenh lech so vai lqi nhuan ke toan la do dieu chinh cac khoan chenh lech tam theri gift thue va ke
toan, cac chi phi khong dugc trir cling nhtr dieu chinh cac khoan thu nhap khong phai chiu thue va
cac khoan 0 duqc chuyen.
21.2 Thue TNDN hodn lgi:
Thue thu nhap hoan lai la khoan thus thu nhap doanh nghiep se phai
hoac se duqc hoan lai do

•

Doi veri cling met dam vi chiu thue;
COng ty dir djnh thanh toan thus thu nhap hien hanh phai tra va tai san thue thu nhap hien
hanh tren ca se/ thuin hoac thu hei tai san don th&i yr:4 viec thanh toan nq phai tra trong
tuns lcy tuang lai khi cac khoan tong yeu cua thue thu nhap hoan lai phai tra hoac tai san
thue thu nhap hoan lai duqc thanh toan hoac thu hei.

bol

CONG TY
v‘I TU
tthili KE

1 ItItiA Ti

ilt NA
1

23

TP.tlt


CONG TY CO PHAN KHOANG SAN BINH DINH

Dja chi: II Ha Huy TOp, Thanh pha Quy Nhcm, Tinh Binh Dinh.

BAN THUYET MINH BAO CAO TAI CHINH
(Cho ky kg Wan 06 thdng atiu nom 2015)

3.102.332.231
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4.494.159.196

1. TIEN VA CAC KHOAN TLCONG DUONG TIEN
* Tien mat (VND)

COng

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SO cuoi 1(5,

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24

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AN