CONG TY CO pHAN CO KHi BIEN
LIT GIA
•

,

,

"'

,

BAO CAO TAl CHINH


Quy 1/2014


ISO 9001:2008


Ngay 31 thang 03 nam 2014



Don vi : CONG TY CP CO KHj - 81t;N LLr GIA
8ja eh i : 70 Lu' Gia, P15, Q11, TPHCM

Mau so B 01a-ON
(Ban hanil th eo Q' so 15/2006/QO-BTC
Ngay 20103/2 006 ella B(> tma ng BTe

- .,-._- ­-

i . Tai san co dinh hCru hinh

. -

V.04

-

17,502,900,000

-

-

-

51.584.358.826
--­ - ".
47.666.709.762
----­

-- ~ . - -' - - --. - - - . -

6.373.781.458

-

-

-

.

-. -. ~

221

V.08

-

-­

. .

-- .­
.­- - ­
81.954.725.766

-.

­

-

V.07 .. ­ _.

.-V.09
.•.. ­


_._­

25.855.988.000
25.855.988,000

V.05

224 -

Page 1

-

.

1.201 .145.496
(3.226.953.728)
59.745.752. 786
59.840.624.553
-­ -------­ (94 .871.767)

200
210
211
212
213

6..759.914.370
- --_

.790.167.262
..._-­ ._------ ­
1.654.681.276
.
1,654,681,276
-

133
134
135
139
..
140.--­
141

4. Tai san ngan h~n khac
B. Tai san dai h~n(200=210+220+240+250+260)
I. Cac khoan phai thu dai h~n

_ _- !:'Jgu~~~_g!~ __..
- Gia tri hao mon lOy k.~rL.
2. Tai .san
­ co dinh thue tai chinh

-

V,01

129
130


100

2, Cac khoan tU'O'ng dU'O'ng tit§n

3. Phai thu dai h~n noi bO
4. Phai thu dai h~n khac
5. Dl,J' phong phai thu dai h~n kh6 doi
.-.
II. Tai san c6 djnh

Thuy~t

--­.-­-

- - ­.

­
-

-

78.850.006.286
.- - ­ -

-

62.234.193.555
88.953.939.765


-_.- .. ­

~~-

. Gia tri hao men lOy ke (*)
3. Tai san co dinh vo hinh

. _.

- - -_.- ­- -­ -­ --

-

­

226

.­

I

--- ­

.

-

---

.

__

--·---­ -1.-.­--­--- - ­-­

225- ­

-

230

V.11

(816 .82461~l .
12.410.682.374

240

V.12

218.944.261.344

21 9.809.273.985

241

226.240.674.030

226 .240.674.030

242

-

260

374.124.360

450.970.665

374.124.360

450.970.665

- . - Gia tri hao men lOy ke (*)
4. Chi ph i xay dt,.l'n_g.cO' ban da dang

III. B~t dQng san dau tll'

-

-~

-­

- Ng~~~.nj ~._
- Gia tri hao men lOy ke (*)
IV. Cae khoan dau tll' tili ehinh dili h ~ n

4. Dt,.I' pheng giam gia d~u tU' tai chinh dai h
..

..

433.063.278.732

270

439.764.380.335 1
..

A. NQ' phai tra (300 = 310 + 330)

I. NQ' ngan h~n

300

312

13.978.688.287

15.482.326 .271

3. NgU'CYi mua tra tien trU'ac

313

20.901.817.317

19.977.102.472

316

-

V.17

-

8. Phai tra theo tien dO KH hQ'p d6ng XD

317

-

-

318

..

-

10. Dt,.I' pheng phai tra ngan h
1.798.291 .553

127.392.782.583

140.075.220.1 46

..

-

-

..

100.000.000.000

338

-.

..

- .-400
-­
410

- - -­
Page 2



6.768.058.986

319
-- ­I- V.18

~ daih~n

-­

-

21 .067 .092.868

310

--' . - -..

7. Phai tra noi bO

.

--

67.029.446.545
9.002.167.616

1. Yay va nQ' ngan h~n
2. Phai tra ngU'CYi ban

. _­


_

..

1. V6n dEW tu'- cua ChLI
-

-­

sa hCru
.-.­ ...

~-

l.J:0$0JI.9U' von co p'.~a n
3. V6n khac cua chu
hCru

sa

..

411
412
413

_ ._­

...

~

6. Ch€mh I$ch tf gia hoi doai - - - ­
7. Ouy dau tU' phat trien _ _ _ _ _ _

- .-

-'- ~ " --

sa.

_ 9_. ~.9 kha£ thuQc von chu
h.Cru
10. LQ'~ nh~~n sau thu~5l1!:!a phan phoi
11. Nguon von dau tU' xay dllng cO' ban

419
420

-

2. Nguon kinh phi
3. Nguon kinh phi

T6ng cQng nguon v6n (440

-~ .

~-



-

440

V.23-_.
-

433.063.278.732
L~p

NgU'

02

i -Ooanh thu thu~n v~ ban hang va eung e~p djeh Vl,1 (10

=

4~ Gia vbn hang ban
15. L9'!. nhu?n 99P v~ ban hang va cung
6. Ooanh thu

ho~t

10
11

VI.27

c~P dich-;;;y--(20-;" _~

d¢ng tai ehinh

56.949.000

34.143.745.926

27.971 .540.971

34.143.745.926 - V


7. Chi phi tai ehinh

22

VI. 28

3.220.831.761

2.801 .200.616

3.220.831 .761

2.801 .200.616

Trong d6: Chi philai vay

23

3.220.831.761

-

3.220.831.761

8. Chi phi bfJll hang

24

571.881.781


17. L9'i nhu?n sau thu~ thu nh?p doanh nghi~p (60 = 50·

NgU'
1


DO'n vi : CONG TY CP co KHI - DI~N LO' GIA
Dia chi: 70 UP Gia, P15, 011, TPHCM

rvlEiu s6 B 03a - DN
Ban himh theo Qf) s6 15/2006/00-BTC
ngay 20/03/2006 clla B(J trll'cYng BTC

BAo cAo LU'U CHUYEN TIEN T~
(D~ng d~y du)

(Thea ph Lfong phap trl,.fC tiftJp)
T~i

Ouy 1 nam 2014

ngay 31 thimg 3 nam 2014

Ma
s6

Chitieu

Luy ke ttJo dau nam den cuoi quy
Thuy~t
minh f----- O'-'c --1
Na m--truo
Na- m-na-y-----r--u

(5.353.088.000)

­

----------------~-- r ---·---·~~-~~~-------I

~:!:i.~.~~ay ngan h
khi di$n chieu sang cong cong, thi cong lap di;it h$ thong chieu sang cong cong,


4- 8i;ic di~m hO<;lt dong clla doanh nghi$p trong nam tai chinh c6 anh hLl'o>ng den bao cao tai chinh.

II· KY KE ToAN, DON V! TII~N T~ sO' Dl)NG TRONG KE ToAN

1- Ky ke toan nam (bat d~u ttY ngay 01/01/2014 ket thuc VaG ngay 31/12/2014
2- 80'n vi ti~n 1$ stY dl,lng trong ke loan: d6ng ti~n Vi$t Nam (VNO)

III· cH uA N MV'C vA CHE DQ KE ToAN Ap Dl)NG
1- Che do ke toan: ap dl,lng theo 08 15/2006/0£)/2006 ngay 20/3/2006 clla BO tai chanh
2- Tuyen bo v~ vi$c tuan thll Chuan ml;fc ke loan va Che do ke toan VN
3- Hinh thtic ke loan ap dl,lng : Ke loan tren may vi tinh
IV· cAc CHiNH sAcH KE ToAN Ap Dl)NG


1· Nguyen tac ghi nh~n cac khoan tii:!n va cac khoan tll'O'ng dll'O'ng tii:!n .

- Nguyen tac xac dinh cac khoan tLl'O'ng dll'O'ng ti~n;
- Nguyen tac va PhLl'O'ng phap chuy~n doi cac d6ng ti~n khac ra dong li~n stY dl)ng trong ke toan .
2· Nguyen tac ghi nh~n hang tiln kho
- Nguyen tac ghi nh$n hang 16n kho: gia goc

- PhLl'O'ng phap tinh gia Iri hang t6n kho: blnh quan gia quy~n

- Ph Ll'O'ng phap h

- Phll'O'ng phap phan b6 chi phi Ira Irll' hLVU
- Nguyen lilc ghi nh$n v6n d~u Ill' cua chu

sa hCl'u , Ih$ng dll' v6n c6 ph~n, v6n khac cua chu sa hCl'u


. Nguyen lac ghi nh$n chenh I$ch danh gia l

- Ky quy ky Cll'Q'C ng~n h9n
- Phai Ihu cua khach hang
- Tra trll'CYc cho ngll'cyj ban

--­--

- Phai thu khac
- Oil phong phai Ihu kho dol

.-

CQng
04· Hang t6n kho
-_.----- Hang mua dang di dll'cyng

9.000.000
29.045.448.659
12.324.924.892
4.443.043.535
- -­--....._---------------.....-------­
(3.226.953.728)
42.595.463.358
CUc3i ky

- -.

...

.....- - - - ' - - _..........­

- Chi phi SX, KD do dang

.- - -

- Thanh ph~m

53.369.138

80.107.921

48.466. 275.839

45 .1n563 .589

8.078.721.215

12.379.046 .180

---.

- - - - - _.

200.598.791

- Hang h6a

-----

-.~~


Cu6i ky

- Thu~ thu nh~p doanh nghi$p nop thLYa
51 9. 144.365

- Thu€l GTGT con dLY9'c khau trLY
- Cac khoan khcic phai thu Nha nLl'cYc

519.144.365

C9 n9

06· Phai thu dili

h~n n9i b9

Cu6i ky

f)~u nam

Cu6i ky

f)~u nam

- Cho vay dai h,;ln noi bQ

~~~------------. -------

- Phai thu dai hc;ln noi bo khac
C9 n 9


May moc, thiet bi

PhuO'ng ti$n
v$n tai, truyen

Thiet bi dl,lng
Cl,l quan Iy

Cay lau nam

TK 2112

TK 2113

TK 2114

TK 2115

TK 2116

39.869.302.801

45078645780

414.372.080

81.089.524

T6ng cong


39.869.302.801

45.078.645.780

3.510.529.580

3.830.180.980

18.709.228.7 15

2.525. 324.627

228.555 177

1.050.907.860

57.449.355

-

-- - -.

.1

..

81 .089.524

88.953.939.765


.­

.

­

.

- Thanh Iy, nhU'9'ng ban

----­

Page 3

-­

-­

.

- -..

..

1.352.759.334

- ­ ...

-

985.204.9531

25318.509.205\

• Gia tri con lE;Ji cuoi nam cua TSCEJ hOv hinh da dung the chap, cam

36321.3251

63.586.952.889

1435748321 33.787276-\

62.234.193.555

156.887.7251

927.755.5981

I

co cac khoan vay:
2.844.896.703

• Nguyen gia TSCEJ cUrSi ky da khau hao Mt nhung van con SLP dl,Jng :
* Nguyen gia TSCf) cuoi nam ch& thanh Iy:

, Cac cam ket ve vi~c mua, ban TSCf) hOv hinh

co gia tr; Ian trang tU'ang lai :


- Thue tai chinh trang nam
- Mua l;;li TSCf) thue tili ehinh

-­

-

-

-

• Tang khac

· Tra l;;li TSCf) thue tai ch inh

-

_.

-

- Giam khac

- .

-

s6 dlJ' cu6i nam
Gia tn hao man luy



s6 dlJ' cu6i-nam
..
Gla tq eon I~i ella TSCEl thue

.

.

.

.

.

- T;;li ngily d~u nam

· T;;li ngay cu6i nam

---- . ~-

. Thue pMt sinh tMm dU'Q'c ghi nh;;m la chi phi trong nam:
'Can CLY d~ xilc dinh ti~n thue philt sinh them:
. EJieu khoan gia hE;Jn thue hoi;ic quyen du'Q'c mua tai san
10- Tang, giam tili san e6 dinh

va hinh :
TK 2131
Ban quyen,
sang che

8.031.674.450

T6ng e¢ng

I

- - - -I

8.126.674.450

95.000.000

· Mua trang nam
- T;;lO ra tll' nQi bQ doanh nghi$p
· Tang do hQ'p nh~t kinh d;anh
· Tang khac

-­

- Thanh Iy, nhlJ'Q'ng ban

- - - ----­

· Giam khac

- --­

.-_.-------_.­- "-

-- ---

s6 du' d~u nam
-­
- KhflU hao trong nam
-.~

.-- - -

-

..­

- Tiing khac

.­ .. 735.977.922

-­

-

-­

- - -_ .

.--.

42.72 1.674

-_._- -

- .. .

-

...

-

-­

s6 dLl' cu6i nam

..­ .­
816.824.613

38.125.017 .

778.699.596

Gia Ir! con l;,ti clla TSCf) va hlnh
- T
Cu6i ky

11 · Chi phi xay dl;l'ng cO' ban deY dang:

da dang:

Trang do (NhCmg cong trlnh Ian) :
+ Cong trinh: C~~- r-M-O
-'- V
- -LUG'- - A-CO
- - - - - - --- - .- ...- - -­

12.410.682.374

7.908.106.885

12.410.682.374

7.908.106.885

12· Tang, giam bc1t dong san d~u tlJ' :

s6

Khoan ml,JC

Tang
Irong nam

d1lU nam


-­

_...

Gia tr! hao mon luy k(}

6.431.400.045

865.012.641

7.296.412.686

6.431.400.045

865.012.641

7.296.412.686

219.809.273.985

.

218.944.261.344

- Quy~n SLY dl,lng d~t + nha
- Nha cLYa v
- CO' sa h
7.598.910

2.971 .626.648
34.841.360

715.200.519

6.557.032.407

- Thu~ tai nguyen
- Thu~ nha d§t va ti~n thue d§t
- Cac lo~i thu~ khac
- Cac khoan phi, 1$ phi va cac khoan phai nop khac
C9 n9

17· Chi phi phili tra

D~u niim

Culli ky

- Trich truac chi phi ti§n luO'ng trong thai gian nghi phep
- LuO'ng phai tra

609.501 .114
5.974.332.858
6.583.833.972

- Chi phi phai tra khac
C9 n9

6.717.416.223
41.874.346.227

461.860.667
36.288.402.092

--~~--------------------------------------------------------

- Bao hi§m y t~

- Bao hi~m th§t nghi$p
- Khach himg Lrng truac ti~n mua hang
-Phai tra cho nguai ban
- Doanh thu chua thl)'c

hi~n

- Cac khoan phai tra, phai nop khac
C9 n9

19· Phai tra dili
- Yay dili

h~n

n9i b9

Culli ky

D~u niim

- Vay ngan hang Ngo

139.715.337.905

Tren 5 nam

21· Tai san thui! thu nh~p hoan l'\ii va thui! thu nh?p hoa
a- Tai san thu~ thu nhc;'lp hoan l

C/l ty gia
hoi doai

C(Jng

TSCEl
A

2

1

3

4

5

sb dIJ' dflu nam trlJ'
-_..

-

- Trich I$p cac quy nam trll'ac
- Chia c6 terc nam tmac
-Chi phat han h~6-phi~u--;:acong chung
- Chi phI) c§p thll' ky HElOT,
BKS nam 2012
-Chi philt hilnh c6 phi~u ra
cong chung
._- ­
- l6 trang nam trll'ac

-­

(389.626000) I

(389.626.000)
-­
- ­ -- -­..

(142.731.818)

(14273 1.8 18)

-­

I


S6 dlJ' cu6i nam trlJ'O>c

--­

-

56 dlJ' dc1 u nam nay

._­

- Uii trang nam nay

--

- ---­

1-'

151_507.1 90.000 53.265.105.182

23465.703084

151 .507.190.000 53.265.105.182

23465 703084

- -­

-



-­

--'-­

~-

--­
..

-------­ ·

--

------­

----­

-.--- ..

~

..

-..

- ~ .--

-_.



- C/l TGHf) chll'a IhllC

hi~n

I

- Chi c6 ILPC cho cEl dong
- Chi phV c~p Ihll' ky Hf)QT,
BKS
- ---- .. . _-._ - -- ­ -- - - -­
-­
- Phal himh c6 phiEW Ihll'ang
_

·

·
-­

-­

---­

·
·

- Giam khac
s6 dlJ' cu6i nam nay



* Gia Irj Irai phi~u da chuy~n Ihanh c6 phi~u trong nam
* s6 1ll'Q'ng c6 phi~u quy:

e- Cae giao dfeh v~ von v&i cac cM so. hiPu va pMn
ph6i
tIPC, 191 nhu~n

co

---;---;----::---:---:----

- V6n d~u Ill' clla chu sa hCPu

Cu6i

+ Von gop (f{w nam

-

-- -- - ­

£)~u nam

ky

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

151.507.190.000


.. ­

co phitw

U'IJ

(fai

- CEl tLPC cua c6 phi~u ll'U dai luy k~ chll'a dll'Q'c ghi nh~

d-

Co phi~u

Cu6i

ky

£)~u nam

- s6 1ll'Q'ng c6 phi~u dll'Q'c phep phal hanh
- S6 111'Q'ng CP da dll'Q'c phat hanh va gop v6n d~y du

Co
+ Co phieu

-~

phjJ~ ihU'&~g- ---------------


- .,
­
+

U'LI

. ~.-, - .,

e· Cae quy eua doanh

nghi~p

6.100.338 .931

Page 8

6.220.006.931


- Quy d§u tu' phat tri§n

- _.

624.928.244
1.678.623.553

- Quy d!,J' ph6ng lai chinh
- Quy khen thu'ang , phUc lQ'i

----..

~

229.658.027
5.990.056.154

7.000.008.175
5.428.618.062

34.143.745.926

28.028.489.971

Quy nay

Quy trU'cYe

+ Chi~t kh§u thU'O'ng mc;li
+ Can hi? ban Ira Ic;li
+ Thanh ph~m Ira Ic;li

56.949.000

+ Giam gia hang ban can hi?
+ Thu€; GTGT phai n¢p (PP tr!,J'c ti€;p)
+ Thu€; lieu th!,J d.;lc bi$t

~~--------------------------------------------

+ Thu€; xu~t khllu


- - ~-

34.143.745.926

CQng

28· Gia v6n himg ban (rna 5(11)
- Gia v6n cua thanh ph~m, hang h6a da ban

. _ - - - - - - _ . _ - - - --_.. .­

Page 9

-

_

27.971.540.971

Quy nay

Quy trU'cYe

7.852.746.334

6.452.376.417


- Gia von Clla hO

- Uii ti~n gui, ti ~n cho vay

5.0 12.460

20.401 .030

- Uii d§u tU' trai phi~u, ky phi~u, tin phi~u

- - - - - - ' - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - -

-cll tuc, 19'i nhui;ln dU'9'c chia
- l ai d§u tU' gop von

..

_ -_

...... "._

-"._--­

449.777.778

" Lai bim ngo

32- Chi phi thu~ TNDN hoan 1000i (ma so 52)

Quy nay

Quy trw

Quy trll'cYc
8.371. 0n8 13
1.660.333.984

-----_..­


- Chi phi khau ha~ tai san co din-h
- Chi p.bJj j~~ Vl,l mua ngo_ai___.._
- Chi phi khac bang ti€!n
C(>ng

1.307.618.010
2.531.593.806
1f007.727 .
12.056.473.954

1.324.4 71.253
1498098 062
110.335.590
12.964.310.702

VII· Thong tin b6 sung cho cac khan ml,lc trinh bay trong bao cao lU'u chuy~n ti~n t$

33- Cac giao djch khong bang ti€!n anh huang d§n baa cao luu chuy§n ti€!n t$ va cac khoan ti€!n do doang nghi$p nam giLr nhung khong

dUQ'c SLr dl,m9_____._____ ._______--,--_ _ _ _ _ _ _ _ __

al Mua tai san bang cach nhan cac khoan nQ' lien quan

VIII· Nh fi>ng thong tin khac
1- NhLrng khoan nQ' ti~m tang, khoan cam k~t va nhLrng thOng tin tai chinh khac: ..... ...

1~ NhLrng Sl,l' ki$n phat sinh sau ngay k~ thuc ky k~ toan nam: ......... .


3- Thong tin v~ cac ben lien quan: ......... ....... .

4- Trinh bay tai san, doanh thu KQKO theo bi) ph$n (Iinh Vl,l'C kinh doanh ho$c khu Vl,I'C dia Iy( theo quy dinh clla chuan ml,l'C k§ toan s6 28

"bao cao bi) ph$n" (2): .... .... .


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

_
5__ Thong tin so sanh (nhLrn~~tdoi.Y_~ thong tin trang bao cao TC cua c~~_ ~i~~~Q k§ toan trU'&c)


6- Thong tin v~ hO
_ _ ___ _ _ _ __ _ _ _ _ __ _ _-=8'-'15.446.290
---

2.871.723033
1.031.217.820

-_._---- ----- -_._ ---'--- - -- - - -- - - - - - -- - - - - - - - -- - Quy nay

---Niim tmcYc

--=Thu- n~~-B
h§:.P..::-a--:
n_ G:-:-ia:m--d-.6'C-d--U'Q'C-U''7
h-&--tronng -- g:;k:Ly'-' . :nhU'
. ::..::-:-=:s-a;;u:.:.-___
.: ---_-__-_-_-_-_-_-_-_-_-_-_-_-_-~-~.
_ _ .:346.
. -= .:.74.
. -= .0-: :-. :.-:-0-=--~
.: . 0=-=0 ~~~~~~~~~~~~0_=__
1 :.=6
. : : :,:.6~
: . 5~4
9..~.
: . :2-=--=. : :0-8
NgU'cYi I~p bi~u
(Ky, hQ ten)

~~
.::::


NOI DUNG

s6 du' d~lI nam

S6 dU' cu6i ky

3
2
4
131 .790.167.262
140.654.1 29.399 I
I. Tai san ng ~n h?n
100
.-- - ..
- 1. T~~~ ~§ _eaeJ
25.855.988.000
51.584.358.826
39.344.565.319
3. Cae khoan ph~i Ihu_-"._
ng.a" n_h_..;.
439.764.380.33 5
433.063.278.732
270
~~~·_ _ _ _ __To_
J.nJ1..G9~ ta!~a~.
199.086.098.085
207.104.666.691

I. NQ' pha i! a_' _ _ _ _ _ _ _ _ _ _...._ _ _-1-._ -- 300
a
n

310
71
.693.315.502
67.029.446.545

_..1: NQ'n9.._ _ __
ha.:...._
. n _ _ _ _ - - - - - ­ - - -If----...,-----I
-- 330
127.392.782.583
140.075.220.146
2. NQ' dai h hlPU
400
233.977.180.647
232.659.713.644
-232.659.713.644

8. Chi phi ban h~mg
9. Chi phi quan ly_doanh nghi$p
l~qi nhu$~!~~~n tLr hO
1.684.274.078
2.300.000
14.210.293
(11.910.293)
1.672.363.785
354.896.782

-

34.143.745.926
------ ---_._ ­
27.805.553.517
6.338.192.409
470.178.808
3.220.831.761
571.881.781
1.331 .383.597
1.684.274.078
2.300.000
.---::-:­
14.210.293
(11.910.293)
1.672.363.785
354.896.782

-

-

1.317.467.003