C O N G T Y C O P H A N D A U T U ^ V A X A Y DlfNG

oOo

TIEN

GIANG

1

BAO CAO TAI CHINH
9 THANG NAM 2011
(Sau kiem toan)

30/09/2011


CONG T Y C OPHAN D A U T U V A X A Y D U N G T I E N GIANG
BANG C A N DOI K E TOAN
Tai ngay 30 thang 09 nam 2011
Bon vj tinh: Vift Nam dong (VND)

TAISAN

Ma
so

A.

TAI SAN NGAN HAN



7.139.450.134

31.528.658.579

7.139.450.134

11.315.343.598

112

-

20.213.314.981

Cac khoan dau tu t^i chinh ngin han

120

-

-

III.

C^c khoan phai thu ngin han

130

1.


-

-

4.

Phai thu theo ti6n do ki hoach hop
d6ng xay dung

134

-

-

5.

Cac idioan phai thu Idiac

135

36.674.651.045

45.194.542.118

6.

Du phong cac khoan phai thu ngan han
kho doi


149

V.

Tai san ngin han khac

150

1.

Chi phi tra truac ngan han

2.

4.2

4.3

4.342.681.766

3.090.288.969

151

840.038.538

234.899.337

Thu6 GTGT dugrc khdu trir

Cdc thuyit minh dinh kem Id mot bo phdn khong tdch rai cua bdo cdo tdi chinh

5


CONG T Y C 6 PHAN DAU T U VA X A Y DUNG TIEN GIANG
BANG C A N DOI K E TOAN
Tai ng^y 30 tliang 09 nSm 2011
Pon vj tinli: Viet Nam dong (VND)

TAI SAN

Ma
s6

Thuyet
minh

30/09/2011

01/01/2011

81.529.618.809

79.947.508.407

B.

TAI SAN DAI HAN


- Nguyen gia

222

7.857.754.060

4.613.602.870

- Gia trj hao mon luy ki

223

(2.963.659.009)

(2.544.756.376)

4.

Chi phi xay dung co ban da dang

230

4.6

19.587.969

-

III.



250

70.670.245.695

70.670.245.695

1.

Dau tu vao cong ty con

251

70.410.245.695

70.410.245.695

2.

DIU tu vao cong ty lien ket, lien doanh

252

260.000.000

260.000.000

3.

Dau tu dai han khac

Chi phi tra truac dai han

261

291.871.607

118.387.184

2.

Tai san thue thu nhap hoan lai

262

4.851.710.487

6.287.921.034

3.

Tai san dai han khac

268

-

-

TONG CQNG TAI SAN


minh

30/09/2011

01/01/2011

175.202.545.709

184.798.207.423

118.999.868.619

135,708.066.663

A.

N O PHAI TRA

300

I.

NQ- ng§n han

310

1.

Vay va ng ngan han


314

2.067.931.265

6.210.907.822

5.

Phai tra nguai lao dong

315

635.258.157

3.433.633.842

6.

Chi phi phai tra

316

27.334.682.632

26.776.731.333

7.

Phai tra noi bo


383.087.044

135.727.000

11.

Quy khen thuong, phuc lgi

323

6.133.965.418

12.282.803.889

II.

No dai han

330

56.202.677.090

49.090.140.760

4.

Vay va ng dai han

334


136.705.395.989

136.186.967.152

I.

Von chii so hvu

410

136.705.395.989

136.186.967.152

1.

V6n dlu tu cua chu sa huru

411

80.000.000.000

80.000.000.000

2.

Thang du v6n c6 phan

412


-

-

10.

Lgi nhuan sau thue chua phan phoi

420

8.928.653.168

8.410.224.331

11.

Ngu6n v6n dku tu XDCB

421

-

-

12.

Quy h6 trg va sip x6p Doanh nghiep

422


7


C O N G T Y C 6 P H A N D A U TlT V A X A Y D U l V G T I E N G I A N G
BANG CAN DOI K E TOAN
Tai ngay 30 tiling 09 nam 2011
Do-n vj tinh: Vift Nam dong (VND)

CAC C H i T I E U N G O A I B A N G C A N D O I K E T O A N

CHI T I E U

Thuyet
minh

30/09/2011

01/01/2011

1. Tai san tliue ngoai
2. Vat tu, hang hoa nhan giu: ho, nhan gia cong

-

3. Hang hoa nhan ban ho, nhan ky gui, ky cugrc

-

4. Ng kho doi da xu ly
5. Ngoai te cac loai

1

2

3

4

1. Doanh thu ban hang va cung c i p djch vy

01

VI.25

130,049,670,782

2. Cac khoan giam tru- doanh thu

02

VI .26

812,288,493

10

VI.27

129,237,382,289


6

26,546,053,471

103,503,617,311

135,923.900,054

812,288,493

109,444,875

26,546,053,471

102,691,328,818

135,814,455,179

121,571,496,247

25,617,600,499

95,953,895,748

100,371,545,128

7,665,886,042

928,452,972


1,590,501.519

23

2.474,298,865

521,780,984

1,952,517,881

1,590,501.519

8. Chi phi ban hang

24

922,019,983

229,728,163

692,291,820

3.532.171.081

9. Chi phi quan ly doanh nghi$p

25

6,844,247,695


12. Chi phi khac

32

94,019,083

24,222,177

69,796,906

7,238,150,975

750,462,833

3,274,692

747,188,141

(328,052,946)

1,452,020,421

(1,225.137,286)

2.677,157,707

26.581,692,880
8,676,506,316

Trong 66: Chi phi IS! vay



Mdu sd B02-DN
(Ban hdnh theo QD so 15/2006/QD-BTC ngay 20/03/2006 cua Bp truing BTC)

Dan vi: Cong ty C6 phin Oku tu' & Xay dyng Ti4n Giang
Oja chi: S6 90, Oinh Bo LTnh, P.9 Tp. My Tho, T\kn Giang

B A O C A O K ^ T Q U A H O A T D O N G KINH DOANH
Tu- 01/01/2011 den 30/09/2011

Chi tieu

Masd

Thuyit
minh

T I P 01/01/2011
a i n 30/09/2011

1

2

3

4

Tip 01/07/2011


(153)

81

2,273

Ngu-o-i lap

K§ toan tru'd'ng

Ngdy^19 thang 10 nam 2011
( ) . Giam d i e

ado %

A


C O N G T Y C O P H A N D A U TU^ V A X A Y D U N G T I E N G I A N G
THUYET MINH BAO C A O TAI CHINH
Cho giai doan tir ngay 01/01/2011 den ngay 30/09/2011
(ThI hi?n bang dong Vift Nam (VND), ngoai trir triroTig hqfp c6 ghi chu bang dong tien kMc)

CHI T I E U

Ma
s6

LlTU CHUYEN TIEN TU HOAT DQNG

Lai, 16 chenh lech ty gia h6i doai chua thue hien

04
' '^'05

(1.154.141.876)

(3.911.041.091)

-

06
Chi phi lai vay
nhuan tit hoat dong kinh doanh tru&c thay
08
dSi vSn luu dpng
Tang, giam cac khoan phai thu
09

2.474.298.865

1.590.501.519

50.683.949.328

19.135.399.862

10

(64.026.718.682)

(1.590.501.519)

-

Thue thu nhap doanh nghiep da nop

14

(4.971.848.786)

(5.774.227.971)

-

Tien thu khac tir hoat dong kinh doanh

15

548.896.258

-

-

Tien chi khac tir hoat dong kinh doanh

16

-


(619.798.425)

Lai, 16 tir hoat dong dau tu

-

2.

:

-

3.

1.

Tir 01/01/2010
den 30/09/2010

Tir 01/01/2011
den 30/09/2011

21

3.191.080.043

23.886.405.460

(9.454.683.396) (22.541.086.813)



Luu chuyin tiin thudn tir hoat dgng d&u tu

30

(2.440.450.152)

Cdc thuyit minh dinh kem Id mot bo phdn khong tdch rai cua bdo cdo tdi chinh

10.992.362.858

10


C O N G T Y C O P H A N D A U TU^ V A X A Y D U N G T I E N G I A N G
THUYET MINH BAO C A O TAI CHINH
Cho giai doan tir ngky 01/01/2011 den ngky 30/09/2011
(ThI hien bang dong Vift Nam (VND), ngoai trir triroTig hyp c6 ghi chu bang dong tien kMc)

3.

L L T U CHUYEN TIEN TU HOAT DQNG TAI
CHINH
Ti6n thu tir phat hanh c6 philu, nhan v6n gop ciia
chu sa hihi
Ti6n chi tra v6n g6p cho cac chii so hihi, mua lai
c6 phiSu ciia doanh nghiep da phat hanh
Tikn vay ngin han, dai han nhan dugc

4.


(3.828.260.000)

6.

C6 tuc, lgi nhuan da tra cho chii sa hfhi

,36

(13.883.495.400)

-

Luu chuyin tiin thudn tu- hoat dong tdi chinh

40

(12.494.074.897)

18.301.455.824

Luu chuyen tien thuan trong ky

50

(24.389.208.445)

6.752.731.869

Tien va tuong duong tien dau ky


DAC D I E M H O A T DONG K I N H DOANH

1.1

Hinh thirc sa hfru von
Cong ty C 6 phSn Bku tu va Xay dung Tign Giang, ten viet tat la TICCO (goi tat la
"Cong t y " ) , dugc thanh lap theo Giky chung nhan dang ky kinh doanh Cong ty C6
phhn s6 5303000020 do So

hoach va Dau tu tinh Ti6n Giang cap \hn dau ngay

02/01/2004 va chung nhan thay d6i \kn thu sau ngay 28/09/2010.
V6n di6u le: 80.000.000.000 d6ng tuong duong 8.000.000 c6 phan
Tru sd dat tai s6 90 Dinh Bg LTnh, phuong 9, thanh pho M y Tho, tinh Tien Giang.
Cong ty CO 03 (ba) don vi phu thugc va hach tgdn ki toan phu thugc la: X i nghiep Co
khi sua chu-a, X i nghiep kinh doanh Vat lieu xay dung Ticco c6 tru so dat tai 90 Dinh
Bg LTnh, phuong 9, thanh ph6 M y Tho, tinh Ti8n Giang va San giao dich Bat dgng san
Ticco CO try so dSt tai 166 Ap Bic, phuong 4, thanh pho M y Tho, tinh Tien Giang.
1.2

Nganh nghe hoat dong
Thi cong cac cong trinh thuy lgi: tram bom, c6ng, dap, de, ke song, ke bien cac loai, h6
chua nuac va nao vet rach, kenh muong; Thi cong xay dyng cac cong trinh dan dyng;
Thi cong xay dyng cac cong trinh cong nghiep; Thi cong cac cong trinh giao thong: cau
giao thong, cau cang, duong giao thong cac loai, he th6ng cSp thoat nuac; San lap mat
bang; Trung dai tu thi§t bj, sua chiJa va dong mdi xa Ian; Gia cong cac san pham co khi,
cua c6ng cong trinh thuy lgi; San xudt va kinh doanh be tong tuai va cac san pham be
tong due sin; Kinh doanh hit dgng san; Kinh doanh vat lieu xay dyng; Kinh doanh cat
san lap; Khai thac van tai; Bau tu xay dyng k6t cau ha ting: khu cong nghiep, khu dan

Cong ty ap dung ch% dp Kg toan Viet Nam tlieo QuySt djnli s6 15/2006/QD-BTC ngay
20/03/2006 ciia Bo Tai Chinh va thong tu 244/2009/TT-BTC ngay 31/12/2009 ciia Bo
Tai Chinh.
Nam tai chinh bat dhu tu ngay 01 thang 01 va kk thue vao ngay 31 thang 12 Ijang nam.
Don vj ti6n te chinh thue su dung trong ke toan la dong Viet Nam (VND).
Hinh thiic s6 kk toan: Nhat ky chung.

3.

C A C C H f N H S A C H K E T O A N AP DUNG

3.1

Uo-c tinh ke toan
Viec lap bao cao tai chinh tuan thii theo cdc chuan muc kk toan Viet Nam, he th6ng kk
toan Viet Nam va cac quy dinh hien hanh khac \h kk toan tai Viet Nam yeu cau Ban
Giam d6c phai co nhung uoc tinh va gia dinh anh huong dkn so lieu bao cao \k cong
ng, tai san va viec trinh bay cac khoan cong ng va tai san tiem tang tai ngay kkt thiic
nien do kk toan cung nhu cac s6 lieu bao cao \k doanh thu va chi phi trong suot nam tai
chinh. S6 lieu phat sinh thue te c6 thk khac voi cac uac tinh, gia dinh dat ra.

3.2

Tien va cac khoan tuang duang tiin
T i i n va cac khoan tuong duong t i i n bao g6m t i i n mat tai quy, cac khoan t i i n giri khong
ky han, cac khoan dhu tu ngin han thai han thu h6i khong qua 3 thang, kha nang thanh
khoan cao, de dang chuyin d6i thanh mot lugng t i i n xac dinh va khong co nhilu riii ro
trong chuyin d6i thanh tien.

3.3

C O N G T Y C O P H A N D A U TU* V A X A Y D U * N G T I E N G I A N G
THUYET MINH BAO C A O TAI CHINH
Cho giai dop tir ngky 01/01/2011 den ngky 30/09/2011
(The hifn bJing dong Vift Nam (VND), ngoai trir trirong hqrp c6 ghi chu bang dong tien Ididc)
nhung khoan phai thu da qua han thanh toan tir sau thang tra len, hoac cac khoan thu ma
nguai ng kho co kha nang thanh toan do hi thanh ly, pha san hay eac kho khan tuong tu.
3.5

Tai san co dinh hiru hinh
Nguyen tdc ghi nhan TSCD hiru hinh
Nguyen gia tai san c6 dinh hiJu hinh bao gom gia mua va toan bg cac chi phi lien quan
khac lien quan true tiep d6n viec dua tai san vao trang thai sSn sang su dung.
Phuffng phap khdu hao TSCD hitu hinh
Khdu hao dugc trich theo phuong phap duong thing, thai gian khau hao dugc uoc tinh
nhu sau:
Nam su dung

3.6

Nha cira, vat k i l n true

0 5 --25

May moc thiet bi

05--12

Phuong tien van tai

0 6 --10

doanh nam tai chinh hien tai dugc ghi nhan la chi phi tra truac ngan han. Chi phi tra

Cdc thuyet minh dinh kem Id mot bo phdn khong tdch rai cua bdo cdo tdi chinh

14


C O N G T Y C 6 P H A N D A U TlT vA X A Y DJfNG

TIEN GIANG

THUYET MINH B A O C A O TAI CHINH
Cho giai doan tir ngay 01/01/2011 den ngay 30/09/2011
(Thi hien bSng d6ng Vift Nam (VND), ngoai trir tru6Tig hyp c6 ghi chu bang ddng tien kMc)
truac ngSn han dugc phan b6 vao Bao cao K i t qua hoat dgng kinh doanh theo phuong
phap duong thing tuong ung vai thai gian thue la 12 thang.
Cac khoan chi phi tra truac dai han khac bao gom cong cu dung cu co gia tri 1dm da xu4t
dung trong nam tai chinh, chi phi sua chGa Ion tai san c6 djnh phat sinh mot l i n qua ion
hoac cac chi phi t i l p thi, quang cao phat sinh trong giai doan truoc khi Cong ty di vao
hoat dgng chinh thue va dugc coi la co kha nang dem lai lgi ich kinh t l trong tuong lai
cho Cong ty vai thoi han tir mot nam tra len. Cac chi phi nay dugc v6n hoa duai hinh
thue cac khoan tra trudc dai han va dugc phan b6 vao Bao cao K i t qua hoat dgng kinh
doanh, su dung phuong phap duong thing trong vong ba nam theo cac quy djnh k l toan
hien hanh.
3.9

Ghi nhan cac khoan phai tra thuong mai va phai tra khac
Cac khoan phai tra ngudi ban, phai tra khac, khoan vay tai thai diem bao cao, neu:
•


tai san chn mot thdi gian tuong doi dai d l hoan thanh dua vao su dung hoac kinh doanh
dugc cong vao nguyen gia tai san cho den khi tai san do dugc dua vao sir dung hoac
kinh doanh. Cac khoan thu nhap phat sinh tir viec dau t u tam thdi cac khoan vay dugc
ghi giam nguyen gia tai san cd lien quan.
Tkt ca cac chi phi lai vay khac dugc ghi nhan vao bao cao ket qua hoat dgng kinh doanh
khi phat sinh.
3.12 Nguyen tSc ghi nhan doanh thu
Doaab tbu ban bang dirffc ghi nban kbi dong tbdi tboa man cac dieu kien sau:
Cdc thuyet minh dinh kem Id mot bo phdn khong tdch rai cua bdo cdo tdi chinh

15


CONG T YC 6 PHAN DAU T U VA XAY D U N G TIEN GIANG
THUYET MINH BAO C A O TAI CHINH
Cho giai do?n tir ng^y 01/01/2011 den ngky 30/09/2011
(The hifn bkng dong Vift Nam (VND), ngoai trir trircmg hqrp co ghi chu bang dong tien Ithac)
•

Phlin Ion riii ro va lgi ich gin likn voi quyen so hiiu san pham hoac hang hoa da
chuyin giao cho ngudi mua;

•

Cong ty khong con n i m giir quyIn quan ly hang hoa nhu ngudi sd hiru hang hoa
hoac quyen kiem soat hang hoa;

•

Doanh thu dugc xac dinh tuong ddi chSc chan;

Xac djnh dugc chi phi phat sinh cho giao djch va chi phi de hoan thanh giao dich
cung d p djch vu dd.

•

PhSn cong viec cung d p dich vu da hoan thanh dugc xdc dinh theo phuong phap
danh gia cdng viec hoan thanh.

Doanh thu hgp dong xay dyng (Thuyet minh chinh sdch theo man)
Doanh thu dugc xac dinh khi Cdng ty xuat hda don cho khach hang theo 2 trudng hgp:
•

Khi cd bien ban nghiem thu hoan thanh va dugc khach hang xac nhan cho timg giai
doan ciia hgp ddng xay dung;

•

Can cu vao khoi lugng cdng vi§c thue hien hoan thanh theo t i i n do hgp ddng xay
dung.

Doanlt thu hoat dpng tdi chinh: dugc ghi nhan khi thda man ddng thdi hai (2) dilu
kien sau:
•

Cd kha nang thu dugc lgi ich kinh t l tir giao dich dd;

•

Doanh thu dugc xac dinh tuong ddi chSc chan.



Sd Ndng Nghiep & PTNT Tra Vinh

4.509.260.000

Ban Quan Ly cac du an Xay dung Cdng trinh T i i n Giang

2.055.000.000

Sd Ndng Nghiep & PTNT An Giang

842.446.000

(d) Thue va cac khoan phai nop nha nirdc bao gom:
Thul thu nhap doanh nghiep
Thul thu nhap ca nhan
Thul khac

1.737.906.250
329.025.015
1.000.000

(e) La khoan trich trudc gia vdn hang ban theo du toan thi cdngcho du an Khu Dan Cu
Long Thanh Hung.

A;

Cdc thuyet minh dinh kem Id mot bo phdn khong tdch rai cua bdo cdo tdi chinh

23

Bao hanh cua cong B i n Tre

41.507.955

Bao hanh cua cong Tan An

35.463.038

^*s*-

Bao hanh cua c6ng Rach Biin

21.735.855

Bao hanh cua c6ng Rach Sau

20.316.993

(h) Quy khen thudng phiic loi
30/09/2011

01/01/2011

12.282.803.889

6.151.794.407

Tang trong Icy

146.000.000


N g dai han

3.547.200.000

(b)

5.000.000.000

56.202.677.090

Cong

48.704.527.090

(a) Vay dai han bao gdm cac khoan vay tai cac Ngan hang theo cac hgp dong sau:
Muc dich vay

Tai san the
chap

Ngan hang Phat trien
nha DBSCL chi nhanh
T i i n Giang

Thyc hien dy an KDC
Long Thanh Hung va
Cong trinh dudng
Truong Dinh noi dai


1.568.635.000

15.250.000.000

24


C O N G T Y C 6 P H A N D A U TU* V A X A Y D U N G T I E N G I A N G
THUYET MINH B A O C A OTAI CHINH
Cho giai do?n tir ng^y 01/01/2011 den ng^y 30/09/2011
(Thi hifn bSng dong Vift Nam (VND), ngoai tru- tru-dng hgp co ghi chu bSng dong tien kh^c)
N^an hang D T & PT
Tien Giang

^ u a 02 tau hut bun

J^,^!!"^. .
thanh t u von vay

7.036.842.090
52.655.477.090

(b) Nor dai han
N g thue tai chinh ciia Cong ty cho thue tai chinh I I Ngan hang Dm tu va Phat triln Viet
Nam theo Hgp ddng cho thue tai chinh Ichong hiiy ngang s6 050/2007/HDTTC ngay
08/03/2007 va Phu luc hgp ddng cho thue tai chinh sd 050/2007/Pl-HDCTTC ngay
27/07/2008. Tai san cd dinh thue tai chinh ciia Ichoan thue nay da ban giao cho Cdng ty
T N H H Mot thanh vien Be tdng Ticco su dung.
4.12 Von chu sd hiru
D i n thdi d i l m 30/09/2011, Cdng ty da gdp dii vdn d i l u 1? theo giay phep Icinh doanh.

8.000.000

8.000.000

8.000.000

8.000.000

4.13 L o i nhuan chira phan ph6i
Lgi nhuan luy k l d i n ngay 01/01/2011

8.410.224.331

D i l u chinh tang l g i nhuan nam 2010 do thay ddi ty le phan phdi
cac quy cdng ty
Quy phuc lai
Thu lao ctia Hoi ddng quan tri

3.148.227.985
2.750.508.588
397.719.397

Lo phat sinh giai doan tir ngay 01/01/2011 den 30/09/2011

(579.799.148)

Phan phdi lgi nhuan

2.050.000.000


Tir 01/01/2011
den 30/09/2011

Tir 01/01/2010
den 30/09/2010

130.049.670.782

135.923.900.054

812.288.493

109.444.875

129.237.382.289

135.814.455.179

104.164.078.331

70.149.656.743

+ Doanh thu kinh doanh bat dong san

6.113.416.800

+ Doanh thu ban vat lieu

7.639.994.724



5.035.244.646

Gia v6n X i nghiep Co khi Sua chu-a

9.597.760.657

2.772.317.501

121.571.496.247

100.371.545.128

+ Doanh thu Xi nghiep Ca khi Sua chiia
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