CONG HOA XA HOI CHU NGHIA VIET NAM
Doc lap -Tit do- Hanh PMc
=C3O»0=

BAO CAO TAI CHINH
HOfP N H A T
QUY 4 NAM 2012

CONG TY CO PHAN XAY D U N G 47
So 08, Bien Ctfofng, Quy NhoTn - Binh Dinh
DT : 056.3522166
Fax : 056.3522316
Email:


CONG TY CO PHAN
X A Y D I T N G 47

6t

:

MdusoBOl-DN/HN

Ban h^nh theo QB so

ngay 20/03/2006

ISO S001:200S

15/2006/QD-BTC

36.900.661.170

77.768.023.601

160.000.000.000

30.000.000.000

A

TAI SAN
TAI S A N N G A N H A N

2

Cac khoan tirang dipang ti§n

II

Cac khoan d3u tip tai chinh ngdn han

So dau nam

120

1 Dau tu" ngan han

121

III


Cac khoan phai thu khac

138

14.017.104.953

140

461.360.971.346

12.250.838.647
354.836.085.228

IV Hang tdn kho
1

Hang ton kho

141

461.360.971.346

V

Tai san ngdn han khac

150

10.704.914.588


5.026.331.969||
400.454.749.460

S A N DAI H A N

1 Cac khoan phai thu dai han

354.836.085.228
5.048.200.880
6.956.909

7.223.736.455

10.986.363
3.925.639

210

II

Tai san c6 djnh

220

432.815.345.636

364.264.571.686

1

11.405.246.056

- Nguyen gia

225

17.623.668.290

11.911.730.290

- Gia tri hao mon luy ke

226

(565.692.955)

(506.484.234)

14.802.675.092

368.465.657

48.849.000.000

31.800.000.000

48.849.000.000

31.800.000.000


Ng kho doi da xu- ly

004

3

Ngoai te cac loai(USD)

005

Sd cudi quy

S6 diu nam

3.882,59

397,34

thang 01 nam 2013
Ngipcyi lap bieu

Ke toan

truxyng

.,.._,JIAMD6C
CO PHAN

4


40
50
51
52

Ma sd

VI.31
VI.32

VI.29
VI.30

VI.25
VI.26
VI .27
VI.28

Thuy^t
minh

6.931.502.92
6.518.581.44
541.960.06
1.910.63
540.049.43
7.058.630.87
1.786.111.14
5.272.519.72
-28.091.48

218.717.434.220
44.512.426.533
2.445.371.165
31.184.909.001
22.734.874.539

Nam nay

Quy 4

Q U V 4 NAM 2012

B A O C A O K ^ T Q U A H O A T D O N G KINH D O A N H G I O A

Doanh thu b^n hang va cung cap djch vu
C a c khoan giam tru'
Doanh thu thuan ve b^n h^ng v^ cung cap djch vu
G i ^ von h^ng b^n
Lgi nhuan gpp ve ban h^ng va cung c^p djch vu
Doanh thu hoat dong t^i chfnh
Chi phi t^i chinh
- Trong do: Chi phi lai vay
Chi phi b^n h^ng
Chi phi quan ly doanh nghiep
Lgi nhuan thuan tu- hoat dOng KD
Thu nhap kh^c
Chi phi khac
Lgi nhu$n kh^c
Tong igi nhuan ke to^n tru'dc thue
Chi phi thue T N D N hien hanh

PHAN

X A Y DLPNG 47

C O N G T Y C6


eh

CONG TY CO PHAN
X A Y D I T N G 47

Maus6B03-DN/HN
Ban h^nh theo QD s6

15/2006/QD-BTC

ngay 20/03/2006 cua BQ tnrang Bp Tai chinh

ISO 9001:2008

BAO

C A O L U ' U C H U Y E N T I E N T E HOP
QUY

4 NAM

NHAT



eh

CONG TY CO PHAN
X A Y D I T N G 47

Miu SO B 09-DN/HN
Ban hanh theo QB so 15/2006/QB-BTC
ngay 20/03/2006 cua B0 truing B6 Tai chfnh

ISO 9001:2008

BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT
Q U Y 4 NAM

2012

I, DAC BlfeM HOAT DONG CUA DOANH NGHIEP :
Cong ty c6 ph^n
1. Hinh thipc s a hipu v 6 n :
C6ng ty C P xay dyng 47, gpi ik 1^ "Cong ty", tien than la Cong ty xay du-ng 47 du'ac chuyen doi tCr
Doanh nghi§p N h ^ nu'6c theo Quyet djnh so 4 4 1 1 / 2 0 0 1 / Q D / B N N - T C C B ngay 08/12/2001 cua
BO tru'ong Bo Nong nghiep ve vi$c chuyen Cong ty xay dipng 47 th^nh Cong ty C P xay dg'ng 47 .
C6ng ty du'Q'c th^nh lap theo Giay chi^ng nhan dang ky kinh doanh s6 3503000064 do S a Ke
hogch
Dau tu' tinh Blnh Djnh cap ngay 27 thang 06 nSm 2005 . Trong qua trinh hoat dong
Cong ty c6 12 Ian thay doi dang ky kinh doanh, thay doi Ian thu' 12 vao ngay 01/08/2012 y&\o
rc\&\a 4100258747 do S a ke hoach va dau tu- tInh Blnh Djnh cap .
Theod6
Von dieu 1$ d^ng ky cua C6ng ty 1^ : 80.000.000.000 d (T^m mu'ai ty dong c h i n )


Nam 2012
Nam 2011
73,83%
76,69%
76,69%
73,83%
8.663.322.000 7.219.000.000
6.644.322.000 5.330.000.000
2.019.000.000 1.889.000.000

II. GAG CHiNH SACH Ke TOAN CHU V e u
B^o c^o tai chfnh hap nhat cua Cong ty du'p'c trinh bay bkng dong Viet nam phu hp-p vdi H$ thong Ke to^n Viet
nam . Cong ty thu-c hien viec ghi ch6p so sach ke toan b i n g dong Viet nam .
Hinh thiFC so k§ toan ap dung
Hinh thLPC so ke toan dang ky ^p dyng cua C o n g ty la Chiang tu' ghi so
Niendo k§toan
Nien dp ke toan b i t dau tu" ngay 01 thang 01 va ket thue ngay 31 thang 12 hang n^m
C a s d hap nhit
Ccic Cong ty con : C a c Cong ty con 1^ c a c dan vi do Cong ty kiem s o a t . Quyen kiem so^t ton tai khi Cong ty c6
kha n§ng tru'C tiep hoac gian tiep, chi phoi c a c chinh sach tai chfnh va hoat dpng kinh doanh cua mpt Cong ty con
de thu du'p'c lai fch kinh te tu' hoat dpng cua Cong ty con do . Khi d^nh gia kiem soat, c6 tinh d§n quy^n bieu quyet


tiem n§ng dang c6 hi^u lu-c . C ^ c b^o c ^ o tai chinh cua Cong ty con da du'Q'c hop nhat trong b^o c^o t^i chfnh
h
ho$e lai cua cong ty lien doanh
lien ket theo phu'ang ph^p von chu s o hu'u, ke tu* ngay chuyen quyen dong kiem
dong kiem so^t hay anh hu'ang d^ng ke b i t dau den khi ket thue .
C ^ c giao djch d u g c loai triF khi hgp nhat: S o du' cua giao djch npi bo va bat ky lai ho$c l5 chu'a thyc hi§n ph^t
sinh tu" c^e giao dich trong t i p d o i n du'gc loai tru' khi lap bao cao tai chfnh hgp n h i t . Lai chu'a thye hipn ph^t sinh
tu' e ^ c giao djch voi c ^ c cong ty lien ket va cong ty lien doanh du'gc loai tru' a mi^c Igi fch cua Cong ty me trong
c6ng ty d6 . L5 chu'a thye hien du'gc loai tru' cung nhu' Igi nhan chu'a thye hien, nhu'ng chi khi khong c6 bIng chCrng
ve vi§egiam g i i t i i san .
Nguyen t i c , trinh tip va phipang phap hap nhlt
Nguyen t i c
Cong ty me khi lap bao cao tai chfnh hgp nhat phai hgp nhat bao cao tai chinh rieng cua minh va cua
tat ca cac cong ty con do cong ty me kiem scat, tru' c a c tru'ong hgp : quyen kiem soat Cong ty me chi id tam ih&\
hoat dpng cong ty con bj han che trong thai gian dai va anh huang dang ke tai kha n§ng chuyen von cho Cong ty m ^
C6ng ty m$ kh6ng du'gc loai tn> ra khoi bdo cao tai chfnh hgp nhat c a c bao cao tai chfnh cua cong ty
con c6 hoat dpng kinh doanh k h i c biet.
Bdo edo tai chfnh hgp nhat du'gc lap vd trlnh bay theo nguyen t i c k§ toan va nguyen t i c ddnh g i i
theo chuan m y c ke t o i n so 21 "Trinh b i y b i o c i o tai chfnh" va quy dinh cac ehuan m y e ke toan k h i c .
B i o c i o tai chfnh hgp nhat du'gc lap tren c a s a ap dung chinh sach ke toan th6ng nhat cho c a c giao
djch va s y kien cung loai trong nhi^ng hoan canh tu'ang tu- trong tap doan .
Trlnh ty va phu'ang phap hap nhit
Cpng hgp c i c chi tieu trong bang can doi ke toan v a bao cao ket qua kinh doanh cua Cong ty m ? v i
e i c cong ty con trong tap d o i n .
Loai trCf t o i n bp g i i tri ghi so khoan dau tu' cua Cong ty me trong tOng cong ty con v i phan von cua
Cong ty me trong von chu s a hu'u cua tu'ng cong ty con va ghi nhan Igi the thu'ang mai (neu c 6 ) .
P h i n bo Igi the thu'ang mai (neu CO)
T i c h v i trlnh b i y Igi fch c6 dong thieu so t h i n h chi tieu rieng b i $ t .
_
Loai trLF t o i n bp c i c giao djch nOi b6 trong tap d o i n .
Lap c i c bang tong hgp c i c but t o i n di§u chinh va Bang tong hgp c i c chi tieu hgp nhat.
Lap bao cao t i i chinh hgp nhat c i n CLP v i o Bang tong hgp c i c chi tieu hgp nhat sau khi d § d u g c

32.142.328.357
31.392.854.243
31.156.456.700
234.447.543
1.950.000
749.474.114
80.757.872
80.757.872

2.612.858.989
2.612.619.248
239.741
75.155.164.612
75.146.888.814
74.866.350.051
73.853.555.592
1.010.844.459
1.950.000
280.538.763
8.275.798
8.275.798

Tong cong
Cac khoan tu'ang du'ang tl§n

36.900.661.170
Cu6i ky

77.768.023.601
D i u nam


1.106.461.760

1.072.994.013

14.017.104.953

12.250.838.647

C6ng ty c6 phan du lich Ham Ho
Tong cpng
4. Tai san ngin han khac :

Cu6i ky

Chi phi tra tru'ac ngin han

Diu nim
6.956.909

17.181.000

6.956.909

C6ng ty c6 phan x i y dyng 4 7
17.181.000

Cong ty c6 phan du Ijch Ham Ho

Diu nim

C6ng ty c6 phan xay dyng 47

10.986.363

*

C6ng ty c6 phan du lich Ham H6
T6ng cong
5. Hang t6n kho

Diu nim

Cu6i ky

- Nguyen lieu, vat lieu

78.171.380.952

1.051.943.221

382.155.997.655

264.861.896.544

530.852.165

639.636.220

461.360.971.346


So du" dau n i m
Mua trong l
47.632.914.153

1.556.825.434

Ting khic
Chuyen sang B D S D T
Thanh ly,nhu'P'ng b i n

63.748.000

87.215.000

23.467.000

Giam k h i c
So du* cuoi ky

15.216.899.171 231.250.151.194 83.800.317.551

9.234.297.543

735.686.000

340.237.351.459

61.088.819.414 208.644.550.018 75.623.136.724
60.699.989.582 235.930.146.179 96.213.195.048

4.552.586.047 2.581.767.770


TSng trong ky

566.937.273

5.711.938.000

11.911.730.290
5.711.938.000

Giam trong k^
So diF ngay 31/12/2012

17.056.731.017

566.937.273

17.623.668.290

506.484.234

506.484.234

59.208.721

59.208.721

565.692.955

565.692.955


14.802.675.092
5.859.398.831
5.989.018.076
1.331.373.640
1 •622.884.545

368.465.657

Try s a Cong ty(08 Bien Cu-ang)
Kho x y a n g P h u a c A n
Nha h i n g Dinh Blnh
Cty C P du Ijch Ham Ho
Cong

14.802.675.092

368.465.657

8. Phai tra ngu'ai ban va ngu'ai mua tra tru'ac :
Phai tra ngu'ai ban ngin han :
Cong ty CO phan xay dyng 47
Congty c6 phan du Ijch Ham Ho
Ngu'6'j mua tra tien tru'6'c
Tong cong
9. T h u l v i c i c khoan phai nop n h i nu'ac :

Cu6i ky

368.465.657


19.930.526.018

- Thue Tieu thy d$c bi$t

5.261.540

4.096.157

3.656.005.054

4.889.945.737

(37.166.827)

(37.166.827)

1.608.200

936.600

-Thue TNDN
-ThueTNCN
- C a c logi thue k h i c
- C i c khoan phf, 1$ phf v i c i c khoan phai nop k h i c
Cong
10. Cac khoan phai tra, phai nop khac ;
C i c khoan phai tra, phai npp k h i c :
C6ng ty c6 phan xay dyng 47
Cong ty CO phan du Ijch H i m Ho
^

Diu nim

116.429.704.604

112.440.657.770

113.559.304.604

106.267.238.570

2.870.400.000

6.173.419.200

.8


Na dai han
BanQLOTviXDThuylQ-ie
Ban Q L O T v i X D Thuy lgi 7
Cong ty C P tu- van xay dyng di$n 1
Cong ty C P TD Vinh S a n S6ng Hinh
Ban Q L O T v i X D Thuy Igi 5
Cong ty C P thuy dien Buon Don
Cong ty T N H H thuy dien Trung S a n
Tong cong
12. V6n chu s a hiju :
Co phidu :

250.000.000.000

8.000.000
8.000.000

8.000.000
8.000.000
8.000.000

8.000.000
8.000.000

8.000.000
8.000.000

10.000 dong/co phan

IV. THONG TIN B 6 SUNG CHO C A C KHOAN MUC TRJNH BAY TRONG BAO C A P K £ T Q U A KINH DOANH
13. Tong doanh thu ban hang va cung c i p dich vu :
Noi dung
Nam tru'O'c
Nam nay
Doanh thu b i n h i n g
Doanh thu thi cong x i y l i p chfnh
Djch vu k h i c h san du Ijch
Doanh thu nhu'gng b i n vat tu'
Doanh thu cho thue t i i san
Djch vu thf nghiem
Doanh thu k h i c
Cong
Cac khoan giam trip doanh thu :
Thue tieu thu d i e bi$t cua k h i c h sgn Hai A u


5.389.159.615
1.204.112.868.289
57.770.153.443
20.593.282.437
453.888.000
18.360.613
7.169.951.033
1.295.507.663.430 7

73.432,347
Nam tru>ac
5.389.159.615
1.204.112.868.289
57.696.721.096
20.593.282.437
453.888.000
18.360.613
7.169.951.033
1,295.434.231.083

14, Gla v6n hang ban :
Nam nay
Gia v6n hang ban
C6ng ty c6 phan x i y dyng 47
C6ng ty c6 phan du Ijch Ham H6
Cpng

Nam tru'O'c


- Chi phi lai vay
- Phi bao linh n g i n h i n g
- C h e n h lech ty g i i
Cong

Nam nay

Nam tru'O'c

104.515.261.949
18.702.417.835
5.210.700

122.076.677.016
16.266.476.848
204.595.200

123.222.890.484

138.547.749.064

17. Ghi phi quan ly d o a n h n g h i e p
Nim nay
Cdng ty CP xay dimg 47
- Chi phi n h i n vien quan ly
- Chi phi nguyen lieu, v i t lieu
- Chi phf do dung v i n phdng
- Chi phf khau hao t i i san CO djnh
- T h u e phf, le phf
- C h i phi d y ph6ng

1.604.545.350
20.859.507.077
729.122.511

39.214.636.348

32.981.155.530

Nam nay
21.486.741.390
8.000.000
2.686

Nam trw&c
24.280.988.317
8.000.000
3.035

35. C o n g c u tai c h i n h
Quan ly rui ro
C6ng ty quan trj nguon von n h i m bao dam r i n g Cong ty c6 the vCra hoat dong lien tuc wa toi da h6a Igi fch cua c i c
CO d6ng th6ng qua toi u'u h6a so du' nguon von v i cong n g .
Cau true von cua C6ng ty bao gom c i c khoan ng, tien v i c i c khoan tu'ang du'ang tien v i phan von thuQC s a hu'u
cua c i c CO dong cua Cong ty (bao gom von gop, c i c quy v i Igi nhuan chu'a phan phoi)
Cac chinh sach ke toan chu yeu
Chi tiet c i c chinh sach ke t o i n chu yeu v i c i c phu'ang p h i p m i Cong ty i p dung (bao gom c i c ti§u chf de ghi nhan
c a s a x i c djnh gia trj v i c a s a ghi nhan c i c khoan thu nhap v i chi p h i ) doi vo'i tCrng loai t i i san t i i chfnh, c6ng n g
t i i chfnh v i cong cu von .
D i u nam
G u 6 i guy

rui ro thanh khoan v i rui ro lai s u i t cua d6ng tien
Rui ro thj tru'ang


Quin ly rui ro ty gii
Rui ro ty g i i l i rui ro m i g i i trj hop ly h o i c c i c luong tien trong tu'ang lai cua cong cu t i i chfnh se bien dong theo
nhO-ng thay doi cua ty gia hoi d o i i
C6ng ty khong c6 rui ro ty g i i do viec mua b i n h i n g hoa djch vu du'gc thyc hi§n b i n g dan vj ti4n te l i V N D
Quin ly rui ro vS lai suit
Rui ro ve l i i suat l i rui ro m i g i i trj hgp ly h o i c c a c luong tien trong tu'ang lai cua cong cu t i i chfnh se bien
dpng theo nhung thay doi cua l i i suat thj tru'ang .
Rui ro ve lai suat cua C6ng ty chu yeu lien quan den tien, c i c khoan tien gCpi n g i n han v i c i c khoan vay .
Cong ty kh6ng c6 bat ky rui ro l i i suat trpng y4u n i o vt Cong ty chi quan he vdi moi ngan h i n g BIDV chi nhinh
Binh Djnh truyen thong lau n i m v i du'gc N g i n h i n g u'u d i i vai mCfC lai suat thap nhit, c6 Igi nhit cho Cong ty
Rui ro tin dung
Rui ro tin dung xay ra khi mOt k h i c h h i n g h o i c doi t i c khong d i p Lfng du'gc c i c nghTa vu trong hgp dong d i n
den c i c ton thit tii chfnh cho Cong ty . Cong ty c6 chinh s i c h tin dung phu hgp v i thu'6'ng xuyen theo doi tinh
hinh de d i n h g i i xem Cong ty c6 chju rui ro tfn dung hay khong . Cong ty khong c6 b i t ky rui ro tfn dung trpng
yeu n i o vai c i c k h i c h h i n g h o i c doi t i c bai vi c i c khoan phai thu d i n tu" mpt so lu'gng Ian k h i c h h i n g l i c i c
Ban quan ly d y i n thuoc nguon von N h i nu'ac
Quan ly rui ro thanh khoan
Muc dich quan ly rui ro thanh khoan n h i m dam bao du nguon von de d i p U'ng c i c nghTa vu t i i chinh hien tai v i
trong tu'ang l a i . Tinh thanh khoan cung du'gc Cong ty quan ly n h i m dam bao mipc phu trpi giu-a cong ng den
han va tai san den han trong ky a mCpc c6 the du'gc kiem s o i t doi v6i so von ma Cong ty tin r i n g c6 the tao ra
trong ky d6 . Chfnh s i c h cua Cong ty l i theo d6i thu-b-ng xuyen c i c yeu c i u ve thanh toan hien tai v i d y k i i n
trong tu'ang lai n h i m dam bao C6ng ty duy tri du mupc d y phong tien v i c i c khoan vay n h i m d i p u'ng cac quy
dinh ve tfnh thanh khoan n g i n han v i d i i han han .
Bang
d i y trinh b i y chi tiet c i c mijc d i o han theo hgp dong c6n lai doi vgi cong n g t i i chfnh phi p h i i sinh
v i \W\n thanh t o i n nhu' d i du'gc thoa thuan . Bang du-ai d i y du'gc trinh b i y d y a tren d6ng tien chu'a chiet

Bang sau day trinh b i y chi tiet mu'C d i o han cho t i i san t i i chfnh phi p h i i sinh . Bang du'gc l i p tren c a s a m f c
d i o han theo hgp dong chu'a chiet khau cua t i i san t i i chinh gom l i i tu" c i c t i i san do neu c6 . Viec trinh b i y
thdng tin t i i san t i i chinh phi p h i i sinh l i can thiet de hieu du'gc viec quan ly rui ro thanh khoan cua Cong ty khi
tfnh thanh khoan du'gc quan ly tren c a s a cong n g v i tai san thuan .

S6 d i u nim
Tien v i c i c khoan tu'ang du'ang tien
Phai thu k h i c h h i n g v i phai thu k h i c
Dau tu' n g i n han
T i i san tii chfnh k h i c

Du-ai 1 nam
VND
107.768.023.601
402.475.902.999

S6cu6iky
Tien v i c i c khoan tu'ang du'ang tien
196.900.661.170
Phai thu k h i c h h i n g v i phai thu k h i c
388.045.873.404
Dau tu' n g i n han
T i i san tii chfnh k h i c
Thong tin khac :
Cong ty khong p h i t sinh giao djch vai c i c ben lien quan

TiF 1-5 nam
VND

1.298.892.000

3.3 Ty suat 1(^1 nhu$n sau thue tren von CSH

69.83
30,17

69,52
30,48

%

90,16
9,70

88,20
11,65

Lin
Lin
Lin

1,11
1,04
0,18

1,13
1,06
0,13

%
%

K§ toan.tru'd'ng

ONG GIAM D6C