C6NGTyc6PHANDAuTtrPHATTR~N
C6NG NGHI~P - THtrONG M~I CD CHI
Tel: 38.921.737
-------

MA

- Fax: 38.921.008

o(§. f~ ft,o ------

s6 THUE:

0302704764

(Ball hanh. theo Quyet dinh. so:· 1S120061QfJ-BTC

Nga» 2010312006 cua Bf) Truong Bf) Tai Chillh)

A'

OJ €, 0 1111€BmI HvP NBAT
J

I

\

J

'"

2

D6ngVN

Thuyet

86

86

minh

cuo'i nam

dftu nam

3

4

5

A. TAl SAN NGAN H~N (100=110+120+130+140+15

100

104,664,427,528

88,936,647,229


82,118,600,000
60,100,000,000
- ....
-..
----=---.--=---------+----+-----1-----'------'---1-----'----'-----'--1
1. B§u

nr ngan han

121

.- ------------------I---_+_---+-------t---------l
2. Du phOng giam gia d§u tu ngiin hl;ln (*) (2)
129

III. Cac khoan phai thu ngttn hl;ln

130.

14,462,555,652

17,872,699,030

I. Pha i thu khach hang
131
9,371,509,599
6,360,383,623
. - .------.---------f-----f----+---------'-f--------l
2. Tra tnrdc eho nguc: ban
132

7,637,599,476

6,647,269,286

126,949,459

2,473,513,318

16,635,287

2,465,513,318

.- ..
....
--.-----------+_---+------/-------+----------1
I. Hang t
149

V. Tai san ngiin hl;ln khac

150

1. Chi phi tra trudc ngan han

151

2. Thue GTGT ducc khau trir

152

-.-----

_.

-_.
_.---.--------='--------------~----/-----I------~-------I

-----------+_---+----4-------+_---------1
V.05
3. Thue va cac khoan khac phai thu Nha nude
154
-~----------~--_+---_f__------_+_-----~
8,000,000
110,314,172
4. Ta i san ngan ha n khac
158

V.07

.. ···---·-··-·--·------------I----r---+--------+-------l
5. Dir phong pha i thu dai han kh6 doi (*)
219
- ..- -.-.-.----------'-----+---~--_+------_/------_t

II. Tai sari

cei dinh

220

56,788,684,431

63,726,681,214

-.-.·-··---------------_+----l---~,--'-----~-'--_+-------'-----__t
I. Ta i san cel dinh hiru htnh
221
V.08
30,011,924,233
33,629,087,150
._..__...
_._-----------''--------->----'------------'---------'


---- - - -----

- Nguyen gill

3,722,990,909

--

-------

-

--_.-

- -- ----._-

- Gia tri hao man luy ke' (*)
-

-,

---

3. Ta i sa n co dinh va hinh
---

------

226

-----------

-.--


V.11

23,344,836,474

26,573,501,604

240

Y.12

206,048,729,223

198,040,608,697

241

242,431,434,533

224,408,875,655

- Gia tri hao man luy ke' (*)

242

(36,382,705,310)

(26,368,266,958)

IV. Ca c khoa n dfi u tu
_. tai chinh dai han


III. Ba't dQng san dfiu tu
---

-

guye n gia

-

-_.

----

--------

----

---

DI,l'

phong giarn gia d~u ur tai ehinh dai han (*)

V. Ta i san da! han khac
-

260

-----

300

364,948,885,430

348,880,063,364

J. N
TONG CONG TAl SAN (270

= 100 + 200)

233,332,000

NGUONVON
A. NO PHAI TRA ( 300
-- --

-"-_.-

= 310

+ 330 )

- - --------------

-- --- - ._-- ------S. Pha i trii nguoi lao dong

V.15

315

6. Chi phi pha i td

316

7. Pha i tra nQi bQ_.



- -

.-

- ---,_._----

- --

II.

--

-

----


-

- ._--

V.19

333

336

196,950,000

239,300,000

6,792,179,000

8,752,179,000

114,945,122

93,107,802


--

-

--

-

'"

440

507,658,755,182

,,?

A

'"

,..

491,148,621,640

"

CAC CHI TIEU NGOAI BANG CAN DOl KE TOAN

?

A

Thuyet

s6

S6



2. Bao cao ket qua heat dQng kinh doanh giii'a nien dQ
Don V! bao cao: CONG TY CPDTPTCN·TM
D!a chi:

Ap

B~lU Tre2,

xs Tftn

Miiu s6B 02· DN

CD CHI

( Ban hanh theo QU s6 lS/2006/QU-BTC

An HQi Huyen Cu Chi

ngay 20/03/2006 cua BQ tnrong BTC )

BAo cAo KET QuA HOAT DONG KINH DOANH H
196,238,782,178
89,571,918,145
-·-----------------t-------II------I_~~~~--I--~~--~_+----'----'---~__I----'----'-~·-5. LQi nhuan gQP v~ ban hang va cung ca'p
24,208,102,412
19,962,600,933
20
5,340,280,267
4,660,136,759

4. Gia viln hang ban
.

-

..-

.... --

-------

..----

dich vu ( 20 = 10 - 11 )

- --.------------------t------1------I-------------(------------/------------+-----------

25,466,693,824
6. Doanh thu hoat oQng tai chinh
2,416,643,600
21,866,574,431

-

-.--.- ..-

25

-

1,955,348,018

1,581,241,406

5,681,240,730

5,043,732,460

30,410,204,341
31,122,431,683
10. LQi nhuan thuan tu hoat oQng kinh doanh
30
2,609,209,477
5,306,880,986
-------I-------I------t---'---~~---r_---'----'----'---_/_~'----'----'---_/_~-~'----'-[ 30 = 20 + ( 21 -22 ) - ( 24 + 25 ) ]

--

....
---.---- _·------------1-------1·------\-----------1------------+------------(---------

11. Thu nhap khac

_._---- ·----I-------II----~I-~---'---'----+--~~--~-+----'----'----:....-.--I----'----'--(50 = 30 + 40)
-.-._·_---------------+-------1------/-----------+------------/-----------1-------------15. Chi phi thue'TNDN hien hanh
51
VI.30
963,891,920
668,308,625
4,938,269,309
7,849,462,718
-.··--·-----------------I-----__I-------+-------'---'----+------'----=--_t_---'--~~--___j---'----'--16. Chi phi thue'TNDN hoan la i
52
V1.30
-...
--.--.--.----·_--------1--------/------/------------1-----------1-----------1--_·------17. LQi nhuan sau thue' thu nhap doanh nghiep
60
4,329,270,842
1,874,925,875
25,824,373,005
23,602,388,154
-- _.----.
-------~..:...:...---~------~------I----'---:....-.--'-----I-~~'----'---I-----'---'----'---I---'-~
( 60 = 50 - 51 - 52)
·---------------------I-------I------/-----------~------------I------------I-----------18.1 LQi ich cua e6 dong thiSu sB
-.- ---·-·----·---·--·----------'-------f------I----------_+-----------~-----------I---------23,602,388,154
4,329,270,842
1,874,925,875
25,824,373,005
18.2 LQi nhQn sau thu~ thu nh~p ciia CD ciia CTy m~

~ -- -~-- ---_.




3. Bao cao

hill

chuy~n ti~n t~ giua nien dQ

Bdn vi bao cao:C6NG TY CP BTPTCN - TM CD CHI

Mfiu s6B 03a - DN

Bia chi :Ap Bau Tre 2, Tfin An HQi, huyen Cu Chi, Tp.HCM

(Ban hanh thee QD so 15/2006/QD-BTC
ngay 20/03/2006 ciia BQtnrdng BTC)

BAD CAD LUU CHUYEN TIEN TIt GIUA NIEN
( Theo phuang phdp true

titp )

DO H
II. Luu chuyen tien tit hoat dQng dfiu tu
1.Tien chi M mua slfm, xay dung TSCD va cac TS dai han khac
2. Tien thu tlt thanh ly, nhuong ban TSCD va cac TS dai han khac
3. Ti~n chi cho vay, mua cac cong cu no ciia cac don vi khac
4. Ti~n thu h6i cho vay, ban lai cac cong cu no ciia don vi khac
5. Ti~n chi dfru nr, g6p v6n VaG don vi khac
6. Ti~n thu h6i dfru nr g6p v6n VaG don vi khac
7. Ti~n thu liii cho vay, c6 nrc va IQi nhuan diroc chia
Luu chuyen tien thudn tit hoat dQltg dall tu
III. Luu chuy~n ti~n tit hoat dQng ad chinh
1.Ti~n thu tlt phat hanh c6 phieu, nhan g6p von ciia chii hilu
2. Ti~n chi tra von g6p cho cac chu so hiru, mua lai c6 phieu
ciia doanh nghiep dii phat ha nh
3. Ti~n vay nglin ha n, dai ha n nhan duoc
4. Ti~n chi trii nQ g6c vay
5. Ti~n chi trii no thue tai chinh
6. C6 tire, lei nhua n dii tfa cho chii so hfru
Luu chuyeu tien thudn tit hoat dQllg tai chinb
Liru chuyen tien thuan trong ky (50
20 + 30 + 40)
Ti~n va tu'dng duong ti~n dftu ky
Anh huong cua thay d6i ty gia h6i doai guy d6i ngoa i t~
Tien va tu'dng duong tien cudi ky (70
50 + 60 + 61)

sa

=

=

23
24
25
26
27
30

(12,849,037,764)
2,406,539
(47,972,900,000)
47,972,900,000
(10,000,000,000)

(43,467,823,424)
128,880,000

744,414,567
(22,102,216,658)

(41,898,931,729)

31
32

10,000,000,000
( 1,998,486,415)

(2,180,442,910)

33


(4,140,442,910)
38,300,825,685
23,643,041,481
(701,571)
61,943,165,595


4. Ban thuyet minh bao cao ali chinh

M~u sO'B 09· ND

Ddn vi bao cao: Cdng ty C6 phan Diiu tu Phat triin

(Ban

Cong nghiep - Thu'dng mai Cii Chi

ha nh theo QD s61S/2006/QD.BTC

ngay 20/03/2006 cua BQ tntdng

BTC )

Dia chi :Kp Bau Tre 2, Tfin An HQi, huyen Cii Chi, Tp.HCM
?

,••
:'



* Kinh doanh khach sa n

*

Dich vu lac dong, quang cao thuong ma i, l~ tan, v~ sinh cong nghiep, trdng va cham s6e cay xanh,

* B§u

ur kinh doanh co sd ha t§ng Khu cong nghiep.

4. D~e diim hoat dQng ciia doanh nghiep trong narn tal chfnh co anh hudng de'n bao cao tai chinh

Il. Ky kt toan, ddn v] ti~n t~

sa dung

trong ke toan

1. Ky ki todn ndm:

* Nien

d9 ke' roan cua cong ty: B1'ftd§u tlt ngay 01 thang 01ke't thuc vao ngay 31 thang 12 hang nam.

Bao cao tai chinh nay diroc l~p eho ky bao cao tlt ngay 01 thang 10 narn 2011 de'n ngay 31 thang 12
narn 2011
2. Dan vi tiln

m. Chuan

------

---


2

2. Tuyen bO'vi viec tuan tlul chua'n mLLcke'loan va che'do ke'toan :

*

Bao cao ta i chinh narn diroc l~p va trinh bay tuan thu cac quy dinh cua chuan mire ke' toan s5 21:

"Trinh bay ba o cao ta i chinh" va che'dQ ke' toan doanh nghiep hien hanh do BQ tai chinh ban hanh

* Bao

cao ta i chinh giira nien dQ diroc l~p va trlnh bay tuan thu cac quy dinh ciia chuffn rmrc ke' toan s5

27 " Trinh bay ba o cao ta i chinh giii'a nien dQ " va che'dQ ke' toan doanh nghiep hien ha nh do BQ tai
chinh ban ha nh.

suu« thuc

ke'toan ap dung: NMt Ky chung

4. D~c di~m hoat dQng cua doanh nghiep trong narn tai chinh co anh huang de'n bao cao tai chfnh

IV. Cac chinh sach ke' toan ap dung
1. Nguyen tifc ghi nhan cac khoan tiin va cac khoan tLLdngdLLdngtiin


trich I~p va sti' dung cac khoan

du phong

ngay 07112/2006

cua BQ tai chinh v~ htrong d~n

giarn gia hang t5n kho, t6n tha't cac khoan dftu nr ta i

chinh, n
ngan han : Cong cu, dung ct} xuat dung

1 Iftn vdi gia tri Ion va cong cu, dung cu c6

thai gian sii' dung dirdi 1 narn hach toan vao TK 142.

* Chi

phi tra tnroc da i han:

. Cong

cu xuat dung

1 Iftn vdi gia tri IOn va ban than cong cu, dung cu tham gia va o heat dong kinh

doanh tren 1 na m ta i chinh pha i phan b6 dftn va o cac doi dirong chiu chi phi trong nhieu narn .
. Sii'a chira Ion TSCE> ma Cong ty chira trich tnroc va o chi phi.
- Phuong

phap pha n b6 chi phi tra tnroc : phtrong phap dirong thiing.

8. Nguyen tife ghi nhan chi phi phai tra :
Cong ty ghi nhan va o chi phi pha i tra la so ti~n thue dat theo hop d5ng

9. Nguyen tifc va phlidng phap ghi Ilhan cac khoan dli phong phai tra


5


ngan hang, ti~n dang chuyen, cac khoa n no ngan ha n ( 1 narn trd xucng) co g6e ngoai t~ tai thClidi€m
l~p bao ca o ta i chinh, thl khong hach toan va o chi phi hoac thu nhap ma d€ so du tren bao cao tai chinh,
d~u narn sau ghi but toa n ngiroc la i d€ xoa so dir,

+ -Doi vdi tnrcng hop chenh lech ty gia hoi doai phat sinh do viec danh gia la i so du cuoi narn cua cac
khoa n no da i ha n ( tren 1 narn ) co goc ngoai t~ ta i thoi di€m l~p bao cao ta i chinh:
- Doi vdi no pha i thu da i ha n: Sau khi bu trir tnrong hop chenh lech ty gia tang diroc ha ch toan vao thu
nhap tai chinh trong narn. Ngircc la i, chenh lech giarn diroc hach toan vao chi phi tai chinh trong narn.
- Doi vdi no pha i tra dai ha n: Sau khi bu trir, tnrong hop chenh lech ty gia tang diroc hach toan vao chi
phi ta i chinh trong narn, tnrong hop chenh lech ty gia dira va o chi phi lam cho ket qua kinh doanh cua
cong ty bi 16 thl phan b6 mot phan chenh lech ty gia cho na m sau d€ Cong ty khong bi 16 nhung rmrc
hach toa n vao chi phi trong narn it nhat cling bang chenh lech ty gia cua so du ngoa i t~ dai han phai tra
trong narn do. So chenh lech ty gia con lai se dung. 'Viec ghi nhan chenh lech ty gia h6i doai tuan thu chu£n rmrc ke' toa n so' 10 " Anh huong cua
tnrdng B(>tai chinh v~
hudng d~n xu ly cac khoan chenh lech ty gia trang doanh nghiep.
- Nguyen ttnrdng B(>tai chinh.

- Doanh thu cung cap dich vu: viec ghi nhan doanh thu cung ca'p dich vu cua Cong ty dutnrdng B(>Ta i chinh.


lech tam thai chiu thue' va thue' sutt thue' TNDN hien hanh.
- Khong bu trir chi phi thue' TNDN hien hanh vdi chi phi thue TNDN hoan la i.
14. Cae nghiep vu dlt phong rui ro hot doai
15. Cae nguyen tile va phlldng phap ke'toall khae
Cong ty khong siYdung nguyen t~c va phirong phap ke' toan khac, bao cao tai chinh cong ty duoc l~p
tren co sd tuan thu cac chuan mire ke' toan Vi~t Nam va che' dQ ke' toan do BQ tai chinh ban hanh.

V. ThOng tin b6 sung cho cac khoan muc trinh bay trong bang can d6i ke'toan
(Dan vi tinh: d6ng)
31112/2011

Dau nam

01 - Ti~n

318,722,941

1,843,165,595

- Ti~n mijt

17,506,500

765,157,000

301,216,441

1,055,105,608

1,074,827

+ NH TMCP Phuong Nam-PGD Cil Chi
+ NH sai Gon Thuang Tin-PGD Tdy Bac
+ NH TMCP vu. A - CN ca cu; C1DICONS)
+ Ngdn hang DT & PT VN - CN Bdc Sai Goni CIDICONS )

vu.

283,679

690,330,414

91,643,436

275,357,581

1,365,587
1,402,064

1,688,114

2,893,187
137,957,198

58,582,003

1,031,322

- Ti~n gdi ngan hang (USD)
+ NH Dau Tu va PMt triin Vi~t Nam TP HCM



CN TPHCM

vu, A-

CN

ca Chi

12.000.000,000
36,370,000,000

29,800.000.000


8

+ NH TMCP Vi?t A- CN Tan Quy

3,000,000,000

+ NH Ddu Tu va Phat triin Vi?t Nam - CN Bile Sai Gon
+ NH TMCP Phuong Nam -PGD

29,490,000,000

ca Chi

12,500,000,000


+
+
+
+
+
+
+
+
+
+
+
+
+
04

Cty TNHH Shinih VN

1,055,697,077

926,324,528

DNTN Dao Hang

466,967,200

Cty TNHH Hansae VN

438,510,000

592,163,800

356,751,900

DNTN xdng ddu Btn Duac

515,493,873

Khacli hang khdc

3,403,409,194

Cua hang kinh doanh xdng ddu so' 1

429,519,314

Cua hang kinh doanh xdng ddu so' 2

683,426,826

Cua hang kinh doanh xdng ddu so' 3

734,199,216

Cua hang kinh doanh xdng ddu so' 5

317,666,536

Cty

cd phdn


+
+
+
+
+
+
+
05

Cong ty

cs Phdn

Cty CP Thuong Mg.i SABECO Trung Tam
Cty CP TM DV Cdn Gia

332,142,000

Cong Ty TNHH MTV C1DICONS
Cong Ty TNHH XD- VT Tam PM
Cty kiim loan va Tu van Chudn Vi?l

11,000,000

- Cac khoan phai thu ngiin han khac

3,266,162,467

11,820,232,537


06 - Hang t6n kho :

3,266,162,467

11,820,232,537

7,637,599,476

6,647,269,286

182,899,525

1,727,395,758

Trang do
- Hang mua dang di tren dlfO'ng
La xang dgu ngiroi ban giG'h9 (Cty Xang dgu KV2)
- Nguyen li~u, v~t li~u

- Cdng

CQ,

dung

CQ

- Chi phi san xua't, kinh doanh dO' dang

1,493,712,440

+ Thue' va cac khoa n phai thu Nha nude
+ Chi phi tra tnroc ngan h
29,483,268,533

- Mua trong na m

5,774,315,611

2,596,536,868

37,739,250

248,126,000

- E>~u ur XDCB hoa n tha nh

347,972,384

46,085,204,778

161,020,000

409,146,000

1,719,848,443

1,719,848,443

- Tang khac

11,977,000



2,721,609,ltl3

s6 du d~u narn

7,128,544,369

1,755,340,731

2,357,712,110

978,402,217

- Khiu hao trong narn

1,160,482,926

701,187,309

800,006,448

301,333,149

s6 dti cu6i narn

4,445,036,267

155,103,610
37,739,250


155,103,610

155,103,610
27,172,296

- Gia m khac

1,683,957,962

103,601,567

7,086,368

s6 du cu6i na m

6,449,965,723

2,360,012,841

3,150,632,190

1,383,336,933

- Tai ngay d~u narn

22,354,724,164

4,018,974,880

5,487,660,022

139,026,479

33,629,087,150

267,880,119

30,01l,924,233


11

- Cac thay d6i khac v~ TSCf) hfru hlnh
09 Tang, glam tai sari cff dinh thue tai chinh

Khoan rnuc

Nha cli'a v~t

May moc thie't

kie'n true

bi

Nguyen gia TSCD thue tai chinh

s6 du d~u

narn



thue phat sinh them diroc ghi nha n Iii chi phi trong narn:
ell d~ xa c dinh ti~n thue phat sinh them:

Phuong ti~n

v~n tai truyen
diin

...

...

TSCD hii'u
hinh khac

T6'ng cQng


12

* f)i~u

khoa n gia ha n thue hoac quyen diroc mua ta i sa n:

10 Tang, giam tai san

cef dinh vo hlnh

Khoan muc

3,722,990,909

3,722,990,909

- Mua trong narn
- Ta o ra tv ni?i bi? doanh nghiep
- Ta ng do hop nha't kinh doanh
- Tang khac
- Thanh ly, nhirong ban
- Giarn khac

Sef du cuefi narn

-

Cia tr] hao mon luy ke'

sef du dftu narn

198,898,449

198,898,449

92,168,736

92,168,736

291,067,185

291,067,185


11 - Chi phi xay dung cd ban di1 dang

3111212011

- T6'ng s6 chi phi xlly dung cd ban dd dang

01/0112011

+ Mua siim TSCD:
Trong do ( Nhiing cong trinli Ian )
- D~n bu giai toa

2,827,619,900

2,827,619,900

12,605,053,090

17,219,231,822

1,398,867,224

1,223,867,224

3,200,596,658

3,200,596,658

3,312,699,602


Giam trong narn

S6 cu6i nam

dQng

san d§u to'

224,408,875,655

- Quyen sil' dung dat

126,835,096,412

18,028,990,891

6,432,013

242,431,434,533
126,835,096,412

- Nha
- Nha va quyen sil' dung
dat
- Co sd ha t~ng

97,573,779,243

18,028,990,891

- Co sd ha t~ng

5,199,211

19,131,288,762

Ghi tr] con la i cua ba't
dQng san d§u to'

198,040,608,697

206,048,729,223

- Quyen sil' dung dat
- Nha

- Nha va quyen sil' dung
dat
- Co sd ha t~ng

--------


14

* Thuyet

minh

so li~u

139,834,800,000

8,426,047

139,834,800,000

S(}' luang

ou tri
139,834,800,000

8,426,047

139,834,800,000

- Dfiu tti tra! phieu

+ Mua tra i phieu chinh phu
- Dfru tu tin phieu, ky phieu
- Cho vay da i ha n
- Dfru tu da i han khac

Cl)ng

139,834,800,000

139,834,800,000


15


VQ

bia Cty TNHH SX TM DV Minh Quang

+ Cty CP Hung Long (ky quy mua bii hem bia)

18,000,000
100,000,000

100,000,000

1,960,000,000

1,960,000,000

1,960,000,000

1,960,000,000

1,076,652,733

373,604,132

15 Vay va n(j ng~n han
- Vay ngan han
+

La



+ Cty Sheell Gas (LDG) VN TNHH

164,740,033

+ CtyTNHH SX DV TM XNK Minh Quang
+ CtyTNHH H6 Thll y

23,046,848

+ DNTN TM Thuong Nguyen
+ DNTN HTM DV Huyen Thoai
+ Cong Ty CP XD

ce Khi

- Ngtioi mua tra ti~n trudc

Tan Blnh Tanimex
Chi tie't g{}m:

+ DNTN TM Huynh Minh Sanh

40
22,926,500
251,961,110
299,200

1,196,777



978,924,141
31112/2011

3,573,537,732
D§unam

- La khoa n Trich tnrdc tien thue da't phai n9P cho Nha NUDe

CQng
18 Cac khoan phai tra, phai nQp ng~n han khac

1,038,468,286

1,219,492,661

1,038,468,286

1,219,492,661

31112/2011

D§unam

- Cty CP BT PT SG CO.OP
- C6 nic can Ia i chira chi

600,000,000

600,000,000


540,000,000
1,000,000,000

- Cty TNHH Khuon Chinh xac Minh Dat
- Cty TNHH BH CN Tin Thanh

1,493,626,932

- Cac khoan phai tni khac
CQng
19 Quy khen thudng,

phtic lc:!i

585,362,626

1,228,112,883

17,531,096,622

18,924,043,952

3,989,379,832

3,388,436,186

31112/2011

Bau narn


70,000,000

125,000,000

114,945,122

93,107,802

- Thue ta i chinh
- Pha i tra da i han khac

+ Ky cucc
- Khach cuoc vo blnh gas
- Khach cuoc

ba:

hem bia

e. - Dtf phong tro cap ma't viec lam

~-

---


17

d. -Doanh thu chira thuc hien

Trii ti~n
!iii thue

Tra no gac

Nam trudc
T6ng khoan thanh
Trii li~n
loan ti~n thue
!iii thue
tai chinh

Tir 1 narn trd xu6ng
Tren 1 narn de'n 5 narn
Tren 5 narn
22

- Tal san thue' thu nhap hoan Iai

va

thue' thu nh~p hoan lai pha! tra

Cu6i narn

8fiu nam

a. - Ta i sa n thue' thu nhap hoan la i
- Ta i san thue thu nh~p hoan la i lien quan de'n
khoan chenh lech tarn thai duoc khfiu trir