TONG CONG TY CO PHAN XAY LAP DAU Kill VIET NAM

CONG TY CO PHAN XAY LAP DAU Kid MIEN TRUNG

13A0 CAO TAI CHiNH RIENG
QUi7 I - NAM 2014

Thang 04/2014


TONG CONG TY CO PHAN X.A.‘ Y LAP DAU Mil VIET NAM
CONG TY CO PHAN XAY LAP DAU KH1 MIEN TRUNG

MIJC LUC BAO CAO TAI CH1NH Qtrcr I NAM 2014
I. Bang can dOi ke toan
IL BA° cao ket qua hoat Ong kinh doanh
III. Bao cao urn chuyen tien to
IV. Tinh hinh nop ngfin sach nha mate
V. Thuyet minh bao cao tai chinh


TONG CONG TY CO PHAN XAY LAP DAU KHI VIVI' NAM

(Ban hanh theo QD s6 15/2006/QD-BTC- ngay 20/03/2006
dia. BO Ituang BTC)

CONG TY CO PHAN XAY LAP DAU KHI MIEN TRUNG
Tang 6-7, toi nha TTTC L8 A2.1 during 30/04 - TP Da Wing

BANG CAN Doi KE TOAN
Tai ngay 31 thang 03 nam 2014


5,979,985,370

1. Tien

111

2. Cac khoan mow dung tien

112

II. Cfic khoin dau to tai chinh ngan han

120

V.01

V.02

-

-

-

-

1. Wu to ngan han

121


19,201,358,355

19,235,329,282

3. Phii thu n6i 130 ngdn han

133

4. Phai thu theo tien (16 k6 hoach hop citing xay dung

134

5. Cac khoin phai thu khic

135

6. Dv phong phai thu ngan han kilo deli

III. Cfic khoin phii thu ngfin han

-

-

119,998,303,772

119,998,303,772

9,667,373,999


V.04

-

- (39,977,849,901)

150

18,365,281,834

20,173,577,181

1. Chi phi tra trtr6c ngdn han

151

111,480,336

144,800,450

2. Thu6 GTGT &roc khgu tit

152

4,089,648,704

4,044,157,853

3. Thu6 va cac khoin khac phai thu Nha nu&


15,984,618,878

B. Tai san dal han (200=210+220+240+250+260)

200

50,567,856,808

53,999,365,231

I. Cfic khoin phai thu dai han

210

-

-

I. Phai thu dai hp cua khach hang

211

-

-

2. V6n kinh doanh a don vi truc thuOc

212


-

II. Tai san c6 dinh

220

1. TSCD hitu hinh

221

- Nguyen gia

32,483,264,821

34,614,971,723

32,236,903,963

34,366,385,865

222

88,725,165,098

89,029,937,825

- Gia tri hao mon lily k6

223


-

3. TSCD vO hinh

227

- Nguyen gia

V.10

16,411,667

18,636,667

228

57,500,000

57,500,000

- Gia tri hao man lOy k6

229

(41,088,333)

(38,863,333)

4. Chi phi xay dung co ban de( dang


-

IV. Cac khoin din tu tai chinh dai han

250

14,274,072,222

14,463,833,836

1. Dau tu vao cling ty con

251

18,059,685,333

18,059,685,333

2. Dau tu vao cling ty lien k6t, lien doanh

252

3. Dau to dai han khac

258

V.13
Page 2


260

3,810,519,765

4,920,559,672

3,810,519,765

4,920,559,672

1. Chi phi tra trur6c dai han

261

V.14

2. Tai sari thug thu nhap hoan tai

262

V.21

3. Tai san dai han khac

268

-

-


V.15

1. Vay va nq ngan han

311

2. Phai tra ngu'ai ban

312

120,806,481,809

124,340,207,214

3. Ngutri mua tra tin tru6c (131)

313

203,469,446,464

203,132,533,143

4. Thug va cac khoan phai Op Nha mac

314

659,665,773

659,392,632


320

H. Quy khen thithrig, philc loi

323

II. No dai han

V.16

V.17

-

V.18

9,138,899,407
-

(215,731,745)

330

-

1. Phai tra dai han ngtrai ban

331

2. Phai tra (Jai han n6i bii


-

9,938,436,950
(198,381,745)
-

-

Page 3

-

-


Chi tidu

Thuyet
mink

Ma s6

So cutii ky
31/03/2014

S6 en ky 01/01/2014

7. Du phOng phai tra dai hp


V.22

(124,274,871,435)

(112,516,967,076)

(124,274,871,435)

(112,516,967,076)

150,000,000,000

150,000,000,000

1. V6n dau tu cna chn sb hiru

411

2. Thang du v6n c6 phan

412

-

-

3. Von khdc dia cha sO hint

413


417

1,037,168,132

1,037,168,132

8. Quy dq phong tai chinh

418

2,189,545,833

2,189,545,833

9. Quy khac thuOc v6n chit so KM

419

10. LM nhudn sau thug chtra phan ph6i

420

11. Ngu6n v6n dau tu xay dung co ban

421

-

-



T6ng Ong ngu6n v6n (440=300+400)

(277,501,585,400)

V.23

440

384,518,486,188

Cac chi tieu ngoai bang can doi 1(6 than
I. Tel san thug ngoai

V.24

(265,743,681,041)

395,730,926,123
-

2. Vat tu, hang hod gut hO, nhan gia cOng

-

-

3. Hang hod nhan ban hO, nhan ky giri, kY woe

-


6.Du town chi sir nghiO, city an

-

-

Da N'iing, ngay 31 (hang 03 elm 2014
Npriri lap bie'u

Ke toan trtrimg

Giam
0,0368

,

cONG
CO PH/01 0

XAY LAP DkU
MI
&Au- -TP•

Le Tulin Nguyen

D3 Thi Thu Hit

Page 5


(11,757,904,359)
(11,757,904,359) _ (25,578,589,288)

( 1,080,756,454)

[(1,080,756,454)

1,840, 100,082

1,840, 100,082

759,343,628

( 10,677,147,905),

4,009,393,727

5,045,535,751

5,045,535,751

20,061,589,364

I

7
Tir ngay 01/0 1den
Tir ngay 0 1 /01 c1611
31 /03 /20 13
3 1 /03 /201 4


1,494,465, 175

(134,462,342)

(134,462,342)

4,009,393,727

__________

Chi phi quart ly doanh nghigp

Chi phi ban hang

- Trong d6: Chi phi lai vay

Chi phi tai chinh
---

Doanh thu hoat Ong tai chinh

7.

017

9£8`69-Tt8 b

ZE 1



'

CONGTYC6PHANXLDK MI ENTRU NG

10.

9,154,070,208 I

(10,907,519,156) 1

7,411,661,025I

(26,060,759, 124)

7,753,531,495I

(25,578,589,284

9£8`691t817

860`L9ra£

VE6`9£V66L

11.

SZO` Ittr601/L

8TIA


(9SNT S`L06`011)

I

c.,

SLI`59e06171

11 6

H

179£`68S`I90`0Z

:

14.

80VOL0`173r6

10 2

„
..== • E--, ,

I
I
I

-

L6 A2.1 Dtrecng 30 thang 4, Quan Hai Chau, TP Da Nang

ngay 20/03/2006 dm BO trtremg BTC)

BAO CAO LOU'CHUYEN TIEN TE,
(Theo phnoug phap truc ti6p)
Tit ngay: 01/01/2014 d6n ngay: 31/03/2014
Don vi tinh: VND

,
Ma so

Chi tieu

I. Ltru chuyen tien tir hoat dOng kinh doanh
1. Tien thu ban hang, cung cap dich vu va doanh thu khdc
2. Tien chi tra cho ngtriYi cung cap hang h6a va dich vu
3. Tien chi tra cho ngtroi lao Ong
4. Tien chi tra lai vay
5. Tien chi n6p thug thu nhdp doanh nghiep
6. Tien thu khdc tit hoat dOng kinh doanh
7. Tien chi khdc cho hoat dOng salt xuat kinh doanh
Ltru chuyen tien thufin tir hoat dOng kinh doanh
IL Ltru chuyen tien tir hoat d6ng dau to
1. Tien chi a mua sAm, xay dung TSCD va cdc TS dai han khdc
2. Tien thu tilt thanh Vr, nhuong bdn TSCD va cdc TS dai han kha
3. Tien chi cho vay, mua cdc cling cu nq cita don vi khdc
4.Tien thu hfii cho vay, ban lai cdc cling cu nq dm don vi khdc

(2,390,775,210)
5,979,985,370
3,589,210,160

01
02
03
04
05
06
07
20
21
22
23
24
25
26
27
30
31
32
33
34
35
36
40
50
60
61


,./c)

tir3o03


88,925,676
0
CZ
CZ

0
CZ
CZ
CZ

0
0
CZ
CZ
0

0
0
0
CZ
O

O


3,000,000

32,444,572 I

C:)

e0Stay) uvnb

-

r

in

0
C:)

-

‘rt

0

C:J

3,000,000

0

LCac khan pha i nop khac

32,444,572

88,925 ,676
88,925,676 I

C.:)

570,466,956
565 ,272,519

31/03/201 4

Sochua nOp den

CZ,

0

rtj2uoauvnb

en

273,141
273,1 41j

0

CZ,

LE17`66I `5.


I■4

O

CZ

0

273,141

0

0

CZ

OntBuqueop d qunu;?ma

Cac khan thud
Thud gia tri gia tang hang n0idia
Co. quan cong ty
Nha m ay bao bi
Chi nhanh tai Quang Ngai
Thud gia tri gia tang hang nhap khAu
Thud tieu thu dac biet
- Co. quan cong ty
Thue )ivat nhap kheu

•

SO ky truOc chua
n(ip chuyen sang

-

O
CZ

ILEI/ P6I'S
I099' Stqc 5-9S

-

N

[ ILL` 599`6S9
I
L-9+E=8

-

[0
0
0

0


378, 712, 844


- -

407,347,839
182,532,900
1 82,532, 900

23,988,260

23, 988, 260

19 7, 204, 264

Thi Thu

Ha

386,232, 325

386,232,325

3, 622, 415I

CZ

CZ

Phai tra tien phi quan 13', hop diing thi cong cac CT qu3', I

50, 491, 753

-

Nha m ay bao bi
Chi nhanh tai Quang Ng&
Bao hiem y to
-Ca quan cong ty
Nha m ay bao bi
Chi nhanh tai Quang Ngdi
Kinh phi cong doan

297,594,131
297,594,131

3,000,000

CZ

8Z3`6917`60£

Bao hiem xahOi

342,276,850
(36,435, 994)
(49, 041, 921)

3, 000, 000
3,000,000

3,000,000



CZ

OZS" CEI'51
OZS“STI`EI

09I'frOE'LI

3,000,000

I

0

L 000'000'0oz

N

000'000'00Z
000'000'00Z

0

I09 1`/70E'L

856`ZOE '617

0

0


869`fI£` S Z
869'fr I E '57

141'65642W

000`000`E

•--1

l000`000`r

CZ
0

CZ

09Z` LW' I

c)
0

rstszs'sfrr

0
0

01£`670`99
OIE`610`99
8Z5`691,`90E

- PhU'ong phap chuydn d6i cac d6ng tin khdc la can cii theo ty gia NHNT
Chuan muc va the dO ke toan Ai) dung
1- Ch6 d6 k@ toan ap dung : ap dung theo QD s6 15/2006/QD - BTC ngay 20/03/2006 va thong to hiking clan seta d6i b6 sung
ch6 cis ke toan doanh nghi4 cua BTC, Luat ke toan va cac chart muc 1(6 toan cla ban hanh.
2- Tuyen b6 ve viec tuan thit Chuan muc k6 town va Ch6 c10 k6 toan : Tuan dal cac chudn muc 1c6 toan va ch6 d6 k6 todn Viet
Nam hien hanh trong viec lap bdo cdo tai chinh.
3- Hinh thtic k6 toan dp dung : Chung tir ghi s6.
IV- Cac chinh sach ke toan Ai) dung
- Nguyen tic ghi nhan cac khoan tin va cac khoan tong throng tin : Tien mat, TGNH, lien dang chuydn va cac khoan dau
tu ngin han c6 th6i han thu hoi hoac ddo han khOng qud 3 thing, có khi nang chuydn d6i de clang thanh m6t luong ti6n xdc dinh
va khOng c6 nhidu rui ro trong chuydn d6i thanh ti6n k@ tir ngay mua khoan dau tu do tai th6i diem lap bao cao.
- Nguyen tic va phuong phdp chuydn d6i cac d6ng ti6n khdc ra d6ng tin sir dung trong k6 toan : Cdc nghiep vu ph& sinh
bang ngoai to trong nam dirge chuydn d6i sang d6ng Viet Nam theo ty gid thuc t6 tai thoi dim phat sinh.
2- Nguyen tic ghi nhan hang ton kho:
- Nguyen tic ghi nhan hang ton kho : theo theo gid g6c hang ton kho bao g6m chi mua + chi phi ch6 bi6n + cac chi phi khac

lien quan trirc tip khdc ph& sinh dd co hang t6n kho tai thiii diem hien tai .
- Phuong phap tinh gia tri hang ton kho cu6i ky : theo phuong phap binh quan gia quy6n
- Phuong phap hach toan hang ton kho : theo phuong phdp ke khai thir6ng xuyen
- Phuong phap lap du phong giam gid hang ton kho :
3- Nguyen tic ghi nhan va khau hao TSCD va bat dOng sin dau tu
- Nguyen tic ghi nhan TSCD (hint hinh, v6 hinh, thue tai chinh) : theo nguyen gia va gia tri hao mon
- Phuong phap khau hao TSCD (hitu hinh, v6 hinh, thue tai chinh) : theo phuong phdp khau hao chr6ng tharg4 - Nguyen tic ghi nhan va khau hao bat Ong sin dau tu.
- Nguyen tic ghi nhan bat Ong sari dau tu;
- Phuong phip khau hao bat Ong sari dau tu.
5- Nguyen tac ghi nhan cac khoin dau to tai chinh:


- Cac khoin d2u to vao cOng ty con, cOng ty lien ket, van gap vao co s& kinh doanh d6ng kidm smit
- Cac khoan cldu tu cluing khodn ngan han;


-

- Chang khoan dau tu ngan hhan
- Dau tungan han
- Du phong giam gia dau tu ngan han
COng
3- Cac khoan phai thu ngan han khac
- Phai thu ye co phdnh6a - 1385
- Phai thu ve co tirc va loi nhudn dune chia
- Phai thu ngtrai lao dOng - 334
- Phai thu kirk ( 1388,141,144,3388)
COng:

4- Hang ton kho
- Hang mua dang di tren duang
Nguyen lieu, vdt lieu
Cong cu, dung cu
Chi phi SX, KD d6 dang
- Thanh phdm
- Hang hoa
- Hang giri di ban
- Hang hoa kho bao thus
-

-

-

Dau 14(01/01/14)


96,539,488,409

96,516,712,073

- Hang Ma bat dOng san

COng

* Gia tri ghi s6 ctia hang ton kho dung de the" chap, cam co dam bao cac khoan no phai tra:..
*
tri hohn nhdp du phong giam gia hang ton kho trong nam:
* Cac truOng hop hoac sty kien darn den phai trich them hoac hoan nhdp du phong giam gia HTK

5- Thue va cac khoin phai thu Nha nude
- Thu6 gia tri gia tang nOp thira
- Thus tieu thu dac biet
- ThuSxuat khdu
- ThuSnhdp khdu
- Thu6 TNDN nOp thira
- Thu tren v6n
- ThuS tai nguyen
- Thud nha dal, tien thug &I
- ThuS khac
- Phi , le phi
- ThuSmOn bai
- Phai Op khac
ThuS gia tri gia tang duct khan trir
C6ng



7- Phai thu dai han kink
- Ky quy, ky cuoc dai han
- Cac khoan tin nhan ily thac
- Cho vay khOng cc') lai
- Phai thu dai han khac
COng


8 - rang giam Tii san co dinh hint hinh :

Khoan muc

Nha am, %q)t kien
tr ue

thiel
May
moc
bi

Pinning tien
'
van Lai truyen
(Ian

Thiel bi dung
cu (wan lY

39,063,401,566

-

- Tang do gop v6n bang TS

-

- Tang/giam do danh gia lai

-

- Chuydn sang BDS dau to

(146,772,727)

- Thanh 1y, nhoong ban

S6 do cu61k5'

(158,000,000)

(158,000,000)

- Giam khac, didu deng nei be

(146,772,727)

19,257,925,053

38,905,401,566


bi
6i,
true

Khoan muc

trilv4n

Thiel, hi,
'
dung or
qu.an ly

TSCD him
hinh khac

TSCD ve
hinh kl

Tong

tong
ng

Nguyen gia TSCD thue TC
S6 du dau ky
- Thue tai chinh trong ky
- Mua lai TSCD thue tai chinh
- Tang khac
- Tra lai TSCD thud tai chinh

- Tao ra tit nei bO doanh nghiep
Tang do hop nhat kinh doanh
- Tang khac
- Thanh ly, nhuong ban
- Giam khac

Ban quyen
bang phat
minh

Nhan
Phan mem TSCD ve hinh
hieu
may tinh
khac
hang hoa

,
Tong Ong

25,000,000

32,500,000

57,500,000

25,000,000

32,500,000



Khau hao trong ky

- Tang khac

- Thanh ly, nhuong ban
- Giam khac
So du. cuoi ky

19,188,333

21,900,000

41 1 088 5 333

Gia tri can 141 cUa TSCD va hinh
dill 14(01/01/14) -T4ingay
- Tai ngay cuoi ky(31/03/14)
1

5,811,667
5,811,667

18,636,667
10.60(1,000

Thuyet minh se lieu va giai trinh khac theo yeu cau caa chuan mutt ke toan se 04 " TSCD ye hinh"

16,411,667



Tang trong
kj/

Giant trong

Nguyen gia bat thing san dau tin
- Quy6n sir dung &I
- Nha
- Nha va quyen sir dung dal
- Ca sO ha tang

Gia tri hao mon Ifiy ke
- Quy6n sir dung dat
- Nha
- Nha va quy6n sir dung dat
- Co soy ha tang

Gia tri con lai BPS (Mutt'.
- Quy6n sir dung dat
- Nha
- Nha va quy6n sir dung dat
- Cc' sa ha tang

- Thuy6t minh s6 lieu giai trinh khac theo yeu cau cua chuan muc k6 town s6 05 " Bat Ong san (JAL' td'

k9

.



Cu6i kY(31/03/14)

11,300,000,000

Dau kY(01/01/14)

3,332,500,615

4,442,540,522

Gong:

3,332,500,615

4,442,540,522

15- Vay va no' ngan han

Cu6i 14(31/03/14)

Dau ltr(01/01/14)

96,881,570,911

96,881,570,911

7,412,350,691

7,412,350,691

-

-

- Thu6 nha dal va tien thud dat
- Cdc loai thud khdc
- Cac khoan phi, l' phi va cac khoan phai nOp khac

C6ng:
17- Chi phi phai tra
- Chi phi phai tra khac -335

C6ng:
18- Cric khoan phai tra, phai nOpnoin han khac
- Tai san thira chi giai guy&

654,471.336
Cuoi kS:(31/03/14)

654,198,195
Dau kS7(01/01/14)

70,076,795,666

65,241,317,927

70,076,795,666

65,241,317,927


-

- Phai tra ve

co phan hoa

- Nhan ky qu9, ky cuqc ngan hp
- Doanh thu chug thuc hien
- Cdc khoin phai tra, phai nOp khac
COng:

8,058,330,716

8,423,819,240

8,392,327,403

8,708,936,946


19-Phi trallai han not bii

Cu6i 14(31/03/14)

&In kST(01/011/14)

- Vay dai han not IDO
- Phal trA dai han nOi 1)0 khac - 33698

Ging:

- Thue tai chinh
- Du phong tro cap mgt viec lam
- No dai han khac
Ging:

-


-

Cav khoan no' thue Tai Chinh
Dau 1:3/ (01/01/14)

Cu6i kS7 (31/03/14)
Thrn h4n

T6ng khoan T.toan Tra ti6n ldi
Tong khoan T.toan Tra ti6n 151
Tra no g6c
thue
tien thue tai chinh
thue
lien thue tai chinh
.

Trli no'
g6c

TO. 1 nam trar xu6ng


san
nam nay
phan

145,085,187,882

4,914,812,118

1,037,168,132

2,354,415,829

(106,693,216,594)

46,698,367,367

Tang v6n trong nam trarjc
Tang v6n trong ky tru6c

0.00

Lai trong ky tru6c

-

-

Tang khac
+ Trich quy tit 10 nhuan


S6 du cuM nam tru6c

145.085,187,882

S6 du dau nam rfa

145,085,187,882

Tang

-

4,914,812,118

1,037,168,132

2,189,545,833

(260,831,686,230)

(107,604,972,2651

4,914,812,118

1.037 168,132

2, 189 ,545.833

-260 831 686 230


(11,757,904,359)

(11,757,904,359)

TCT thukri nhuan
Giam khac

-

+ Quy khen thuOng

-

+ Quy, pink Icri
SO du, cu6i kji(31/12/11)

145,085,187,882

4,914,812,118

1,037,168,132

2,189,545,833

(272,589,590.589)

(119.362.876,624)


b Chi tik von clan ttr cua chii sei' him

+ V6n gop giam trong k9
+ Vfin g6p cu6i k9
- CO tcrc, loi nhuan da chia

1

d- CO 14c

Cu6i 14(31/03/14)

Dan WO1/01/14) - '

Cu6i ItS7(31/03/14)

Dau 14(01/01/14)

- CO ttic da c6ng b6 sau ngay ket thtic14 ke toan nam:
+ CO tort da cOng b6 tren CO phi& phO thOng:
+ CO tat da cOng b6 tren c6 phieu uu dai:
- CO Plc ciia co phi& tru dai 10y ke chua durcfc ghi nhan:
d- CO phieu
- S6 luqng c6 phiOu clang 14 phat hanh

,

- S61u6ng co phieu da ban ra c6ng chang
+ CO phi& phO thong
+ CO phi& tru dai
- S6 luung c6 phi& duqc mua lai
+ CO phi& phO thong


(215,731,745)

(198,381,745)

(215,731,745)

(198,381,745)

* 'Muc dich trich lap va sir dung cac quyciia doanh nghiep :
.
-

.

Thu nhap va du phi, 15i hoac 16 duoc ghi nhan truc tiep vao Von chu so hru the() guy dinh cua cac chuan muc ke toan cu the
„ .


23- Nguon kinh phi

'

Nam nay

Nam till&

Nam nay

Nam truck


-

-

-

VI- ThOng tin ba sung cho cac khoan muc trinh bay trong Bao cao k6t qua hoat dang kinh doanh :

Nam trirOT

Nam nay
25- T6ng doanh thu ban hang va cung cap dich vu (Ma so 01)

(134,462,342)

Trong d6:
- Doanh thu hoat dOng xay lap

(548,353,048)

- Doanh thu hoat clOng du tu bat Ong san
- Doanh thu hoat (Icing khac

413,890,706

- Doanh thu NB

-


- Cdc khoan chi phi viral rmIc binh thuOng
- Dix pi-long giam gia hang ton kho

Nam trito'c

-

COng

29- Doanh thu hoat dang tat chinh (ma s6 21)

1,494,465,175
-

1,494,465.175

-