CONG TY CO PHAN DAU TlT VA
PHAT TRIEN DIEN MIEN TRUNG

Bao cao tai chinh hop nhat
Cho ky ke toan 6 thang dau nam 2015


C O N G T Y C O P H A N D A U TU" V A P H A T T R I E N D I E N M I E N T R U N G

10 Lam San, Phirang Phirac Hoa, Thanh pho Nha Trang

B A O CAO TAI CHINH
HOP
NHAT
Cho ky ke loan 6 thang ddu nam 2 0 1 5

MUC LtJC

Bao cao cua Tong Giam doc
Bao cao ket qua cong tac soat xet bao cao tai chinh hgp nhat

Trang

1-3
4

Cac Bao cao tai chinh hgp nhat
•

Bang can doi ke toan hgp nhat



(84) 0583 878093

E-mail:

mientrungpid@gmaiLcom

Website:

www.mientrungpid.com.vn

N g a n h nghe

kinh doanh chinh

San xuat, truyen tai va phan phoi dien: San xuat va kinh doanh dien nang;
Xay dung cong trinh ky thuat dan dung khac: Xay dung cac cong trinh dan dung, cong nghiep, thuy
dien, cong trinh dien;
Xay dimg cong trinh duong sat va duong bg;
Xay dimg cong trinh cong ich: Xay dung cong trinh thuy lgi;
Kinh doanh bat dong san, quyen sii dung dat thugc chii so hiru, chu su dung hoac di thue: Kinh doanh
bat dong san, cho thue van phong;
Dich vu liru tni ngan ngay: Nha nghi kinh doanh du Ijch;
Lap dat he thong dien;
Lap dat he thong cap, thoat nuoc, 16 suoi va di^u hoa khong khi: Lap dat he thong cap, thoat nuac;
Lap dat he thong xay dimg khac: Lap dat cac cau kien be tong, ket cau thep;
Buon ban vat lieu, thiet bi lap dat khac trong xay dimg: Mua ban vat lieu xay dimg; mua ban da, cat,
soi;
Khai thac da, cat, soi, dat set: Khai thac, ch^ bien da, cat, soi;
Trang 1

Fax:

Thon K8, X a VTnh Son, Huyen VTnh Thanh, Tinh Binh Dinh
(84) 056.6544393- 056 3884236
(84) 056.3884236

Nganh nghe kinh doanh chinh
San xuat va kinh doanh dien;
San xuat, truyen tai va phan phoi dien (Chi tiet: San xuat va kinh doanh dien);
Xay dimg nha cac loai (Chi tiet; Xay dung cong truth dan dung, cong nghiep);
Xay dung cong trinh duong bp;
Xay dung cong trinh ky thuat dan dung khac (Chi tilt: Xay dung cong trinh thuy dien, thiiy lgi, cong
trinh dien 11OKW);
Hoat dong xay dung chuyen dung khac (Chi tiet: L i p dat cac c i u kien be tong, kit c^u thep, thiet bj
dien nuoc);
Kinh doanh bat dong san, quyen su dung dat thuoc chii so hiru, chii sir dung hoac di thue (Chi tilt:
Kinh doanh bat dong san; van phong cho thue);
Dich vu lim tru ngan ngay (Chi tiet: Kinh doanh nha nghi);
Dai ly du lich (Chi tiet: Dich vu du lich);
Ban buon vat lieu, thiet bi lap dat khac trong xay dung (Chi tiet: Mua ban thiet bi xay dung);
San xuat vat lieu xay dung tir dat set.
N h a n sir

^

Tong so cong nhan vien hien c6 den cuoi nam tai chinh la 55 nguoi. Trong do, nhan vien gian tilp la 14
nguoi.
Cac thanh vien cua Hoi dong quan tri. Ban Kiem soat, Tong Giam doc va Ke toan truong trong ky k i toan
va den ngay lap Bao cao tai chinh hcrp nhat nay gom c6:
Hoi dong quan tri


Bo nhiem lai ngay 03/04/2013
Mien nhiem ngay 28/06/2014
Trang 2


C O N G T Y C O P H A N D A U TU' V A P H A T T R I E N D I E N M I E N T R U N G

B A O CAO TAI CHINH

10 Lam Son, Phirang Phirac Hoa, Thanh pho Nha Trang

C h o ky ke l o a n 6 t h a n g d d u nam 2 0 1 5

BAO

CAO CUA TONG GIAM DOC

HOP

NHAT

(tiep theo)

•

Ong Mai Huy Tuan

Thanh vien



Thanh vien

B6 nhiem lai ngay 03/04/2013

•

Ong Tran Quang Hien

Thanh vien

B6 nhiem ngay 03/04/2013

Ong Nguyen Hoai Nam

Tong Giam doc

B6 nhiem lai ngay 26/03/2010

Ong Le Quang Dao

Ke toan truong

Bo nhiem ngay 13/05/2003

T o n g G i a m d o c va K e t o a n

trie&ng

Kiem todn doc lap

Torig Giam doc Cong ty, bang bao cao nay xac nhan rang: Bao cao tai chinh hgp nhat bao gom Bang can
doi ke toan hgp nhat, Bao cao ket qua hoat dong kinh doanh hgp nhat, Bao cao luu chuyen tien te hgp nhat
va Thuyet minh Bao cao tai chinh hgp nhat kem theo da phan anh trung thuc va hop ly ve tinh hinh tai
chinh ciia Cong ty tai thoi diem 30/06/2015 cung nhu ket qua hoat dong kinh doanh va tinh hinh luu
chuyen tien te trong ky ke toan 6 thang dau nam 2015, phii hop voi cac Chuan muc ke toan, Che do ke toan
doanh nghiep Viet Nam hien hanh va cac quy dinh phap ly co lien quan ve lap va trinh bay bao cao tai
^i^pjihat.

/y''Tdog_Giaiii^§c

am
g, n g a y 03 t h a n g 08 n a m 2 0 1 5
Trana 3


^ - ^ ^ ^ ^ ^

CONG TY TNHH KIEM TOAN VA K E TOAN A A C

^ ^ / / ^ ^ ^ \ \ H VIEN
•

I

'F^^^~T~*^

V

J


2.
3.
IV,
1.
2.
V.
1.
2.

TAI SAN N G A N H A N
Tien va cac khoan tuong du'ong tien
Ti6n
Cac khoan tuong duong tien
Bau tiT tai chinh ngan han
Cac khoan phai thu ngan han
Phai thu ngan han ciia khach hang
Tra truoc cho nguoi ban ngan han
Phai thu ngSn han khac
Hang ton kho
Hang t6n kho
Du phong giam gia hang ton kho (*)
Tai san ngan han khac
Thua GTGT dugc kh4u tru
Thue va cac khoan khac phai thu Nha nucfc

100
110
111
112
120

DSu tu tai chinh dai han
Tai san dai han khac
Chi phi tra truoc dai han
Tai san thue thu nhap hoan lai
Thiet bi, vat tu, phu tung thay the dai han
Tai san dai han khac

210
220
221
222
223
227
228
229
230
240
241
242
250
260
261
262
263
268

TONG CONG TAI SAN

270


69.542.185.223
27.326.060.242
15.326.060.242
12.000.000.000

43.213.486.076
7.707.820.426
2.207.820.426

38.174.159.526
23.545.949.545
11.429.072.804
3.199.137.177
2.950.556.982
2.950.556.982

26.040,124.861
16.79X941.737
6.5f3/440.646
2.733.742.478
2.988.191.913
2.988.191.913

1.091.408.473
1.060.465.665
30.942.808

6.477.348.876
6.373.857.634
103.491.242


68.951.239.183
66.408.829.593

14

2.542.409.590

928.437.716.521

Thuyet m i n h kem theo tic trang 9 den t r a n g 34 la bg phan hap t h a n h Bao cdo t a i c h i n h nay

5.500.000.000

704.708.787.790
3.148.142.597
456.581.063
94.737.544
2.592.823.990
4.000.000
898.208.252.058

Trang 5


C O N G T Y C O P H A N D A U TLT V A P H A T T R I E N D I E N M I E N T R U N G

10 Lam Son, Phuang Phirac Hoa, Thanh pho Nha Trang

B A N G C A N DOI K E T O A N H O P N H A T

341

B.

V 6 N C H U SO HtJlU
Von chii so" huu
Von dau tu ciia chii so huu
- Co phieu pho thong co quyen bieu quyet
- Co phieu uu dai
Thang du von co phan
Chenh lech ty gia hoi doai
Quy dau tu phat trien
Quy khac thugc von chii so hijru
Lgi nhuan sau thue chua phan phoi
- LNST chua phan phoi liiy ke den cuoi ky truoc
- LNST chua phan phoi ky nay
Lgi ich co dong khong kiem soat
Nguon kinh phi va quy khac

400
410
411
4Ua
411b
412
417
418
420
421
421a

4.
5.
6.
7.
n.
1.
2.

I.
1.

B A O CAO TAI CHINH

C h o ky ke t o a n 6 t h a n g ddu nam 2015

Thuyet
minh

15
16
17
18
19a

19b

30/06/2015
VND

31/12/2014


20
20
20
20
20

21

338.083.690.551
338.083.690.551
200.000.000.000
200.000.000.000
49.864.750

314.733.367.872
314.733.367.872
200.000.000.000
200.000.000.000

-

49.864.750
158.120.419
1.965.345.629
1.816.004.668
34.280.705.328
3.849.021.666
30.431.683.662
76.463.327.078


Thuyet
minh

Ban hanh theo Thong t u
sd 2 0 2 / 2 0 1 4 / T T - B T C
22/12/2014

. „ ^, , , ,
cua BQ Tai chinh

6 thang dau
nam 2015
VND

6 thang dau
nam 2014
VND

1.
2.
3.
4.
5.

Doaoh thu ban hang va c.cap djch vu
Cac khoan giam trir doanh thu
Doanh thu thuan ve ban hang va CC dich vu
Gia von hang ban
Loi nhuan gop ban bang va c.cap dich vu


24
25

532.655.837
20.678.716.453

312.716.448
3.108.195.884

T r o n g d o : C h i p h i l a i vay

2.492.900.718

Chi phi ban hang
Chi phi quan ly doanh nghiep
Lgi nhuan thuan tir hoat dong kinh doanh

23
25

19.377.782.679

8.
9.
10.
11.
12.
13.
15.

32
40
50
51
52
60
61
62
70
71

26
28
29
29
29

30
31

-

7.440.632.041
62.818.376.526

4.237.580.589
27.982.341.741

1.800.000
78.874.065



CONG T Y C 6 PHAN DAU T V VA PHAT TRIEN DIEN iMIEN TRUNG
10 Lam Son, Phucmg Phuac Hoa, Thanh pho Nha Trang
BAO CAO

LUtJ

B A O CAO TAI CHINH HOP NHAT
Cho ky h i todn 6 thdng ddu nam 2015
Mau so B 03 - DN

CHUYEN TIEN T E HOP NHAT
•

B a n h a n h theo Thong tic
s6 2 0 2 / 2 0 N / T T - B T C
ngay 22/12/2014
cua Bo Tai chinh

•

C h o ky ke toan 6 thang dau nam 2015

-

3.
-

-

nam 2015
VND

LuTi chuyen tien tir hoat dong Idnh doanh
Lcri nhuan tru-ffc thue
Dieu chinh cho cac khoan
Khau hao Tai san c6 dinh
Cac idioan du phong
Lai, 16 chenh lech ty gia hoi doai do danh gia lai cac
Lai, 16 tii hoat dong dau tu
Chi phi lai vay
Loi nhuan tir hd kd truoc thay doi von luu dong
Tang, giam cac khoan phai thu
Tang, giam hang ton kho
Tang, giam cac khoan phai tra (Khong ke
lai vay phai tra, thue TNDN phai nop)
Tang, giam chi phi tra truoc
Tien lai vay da tra
Thue thu nhap doanh nghiep da nop
Tien chi khac tir hoat dong kinh doanh
Luu chuyen tien thuan tir hoat dong kinh doanh

02
03
04
05
06
OS
09
10

(1.714.237.785)
(3.246.755.000)
76.987.311.126

562.289.585
(2.421.365.059)
(1.550.982.596)
(421.932.340)
33.601.473.340

Luu chuyen tien tir hoat dong dau tu
Tien chi de mua sam X D TSCD va cac TS D H khac
Tien chi dau tu gop von vao don vi khac
Tien thu lai cho vay, co tuc va lgi nhuan dugc chia
Luu chuyen tien thuan tir hoat dong dau tu

21
25
27
30

(19.338.738.123)
295.732.733
(19.043.005.390)

(79.442.958.296)
(3.000.000.000)
310.383.448
(82.132.574.848)


(3.243.394)
27.326.060.242

(14.572.377.769)
21.836.394.967
(515.677)
7.263.501.521

N h a Trang,

33.958.723.739

n g a y 03 t h d n g 08 n a m 2 0 1 5

Thuyet minh kem theo tic trang 9 den trang 34 Id bo p h a n hop thanh Bdo cdo tai c h i n h nay

Trang 8


CONG TY CO PHAN DAU TU'' VA PHAT TRIfiN DIEN MIEN TRUNG

B A O CAO TAI CHINH

10 Lam Son, Phucmg Phuac Hoa, Thanh pho Nha Trang

C h o ky ke t o d n 6 i h d n g d d u nam 2 0 1 5

HOP

NHAT

Xay dung cong trinh ky thuat dan dung khac: Xay dung cac cong trinh dan dung, cong nghiep, thiiy
dien, cong trinh dien;

•

Xay dung cong trinh duong sat va duong bg;

•

Xay dung cong tinh cong ich: Xay dung cong trinh thuy lgi;

•

Kinh doanh bat dong san, quyen sir dung dat thugc chii so h x h i , chii sir dung hoac di thue: Kinh doanh
bat dong san, cho thue van phong;

•

Djch vu luu trii ngan ngay: Nha nghi kinh doanh du lich;

•

Lap dat he thong dien;

•

Lap dat he thong cap, thoat nuoc, 16 suoi va dieu hoa khong khi: Lap dat he th6ng cap, thoat nuoc;

•


Thong tin ve tai cau triic tap doan: Trong nam, tap doan khong tai cau tnic

Trang 9


r-

CONG TY CO PHAN DAU TU^ VA PHAT TRIEN DIEN MIEN TRUNG
10 Lam Son, Phirang Phuac Hoa, Thanh pho Nha Trang

THUYET M L \
(Thiiyel

BAO

B A O CAO TAI CHINH

HOP

NHAT

C h o ky ke t o d n 6 i h d n g d d u nam 2 0 1 5

CAO TAI CHINH HOP NHAT (tiep theo)

m i n h nay l a bo p h d n h a p t h d n h vd c d n d i t a c doc d o n g t h a i v a i B d o cdo t d i c h i n h j

C o n g ty c o n d i r a c h g p n h a t : C o n g ty C o p h d n Thuy d i e n T r a Xom

2.

•
,

3.

Chuan muc va che do ke toan ap dung
Cong ty ap dung Che do ke toan doanh nghiep Viet Nam ban hanh theo Thong tu so 200/2014/TTBTC ngay 22/12/2014 va He thong Chuan my:c Ke toan Viet Nam do Bg Tai chinh ban hanh.
Hinh thuc ke toan; Chung tir ghi so

4.
4.1

Tom tat cac chinh sach ke toan chii yeu
C a c nguyen

4 . 1 . 1 . Cffsff

t a c va phirffng

p h a p l a p h a o cdo t d i c h i n h h g p n h a t

h g p n h a t b d o cdo t d i c h i n h

Bao cao tai chinh hgp nhat ciia Tap doan bao gom bao cao tai chinh ciia Cong ty va cong ty con
Cong ty con la don vi do Cong ty kiem soat. Su kiem soat ton tai khi Cong ty c6 kha nang true tiep
hay gian tiep chi phoi cac chinh sach tai chinh va boat dong ciia cong ty nhan dau tu nham thu dugc
lgi ich tir cac hoat dong ciia cong ty nay. Bao cao tai chinh cua cong ty con dugc hgp nhat trong bao
cao tai chinh hgp nhat tir ngay Cong ty bat dau kiem soat den ngay ket thiic kiem soat.
Cac Bao cao tai chinh cua Cong ty va cong ty con sir dung de hgp nhat dugc lap cho ciing ky ke toan
va dugc ap dung cac chinh sach ke toan mgt each nhat quan. Cac but toan dieu chinh dugc thuc hien

ngay ket thOc ky ke toan. Rieng cac khoan ngoai te giri ngan hang thi dugc danh gia lai theo ty gia
mua ciia chinh ngan hang noi c6ng ty mo tai khoan ngoai te.
Chenh lech ty gia dugc thuc hien theo quy djnh tai Chuan muc ke toan Viet Nam so 10 "Anh
huoTig ciia viec thay d6i ty gia hoi doai". Theo do, chenh lech ty gia ngoai te phat sinh trong ky' va
chenh lech ty gia do danh gia lai so du ngoai te cuoi ky ciia cac khoan muc tien te c6 goc ngoai te
dugc phan anh vao ket qua hoat dgng kinh doanh trong ky.

4.3

T i e n vd cac k h o a n t i r a n g duffng

tien

Tien bao gom: Tien mat tai quy, tien gui ngan hang khong ky han, tien dang chuyen va cac khoan
tucmg duong tien.
Cac khoan tuong duong tien la cac khoan dau tu ngan han co thai ban thu hoi hoac dao han khong
qua 3 thang ke tir ngay dau tu, c6 kha nang chuyen doi de dang thanh mgt lugng tien xac djnh va
kh6ng CO riii ro trong viec chuyen d6i thanh tien tai thai diem bao cao.
4.4

Cac khoan n a p h a i thu
Cac khoan ng phai thu bao g6m: phai thu khach hang, phai thu khac va phai thu ngi bg:
•

Phai thu khach hang la cac khoan phai thu mang tinh chat thuong mai, phat sinh tir cac giao dich
CO tinh chat mua ban giira Cong ty va nguoi mua

•

Phai thu ngi bg la cac khoan phai thu giira don vj cap tren va don vi cap duoi true thugc khong

K h a u hao
Tai san co djnh hCru hinh dugc khau hao theo phuong phap duong thang. Muc khau hao dugc xac
dinh can cu vao nguyen gia va thai gian hiru dung uoc tinh ciia tai san. Thai gian khau hao phii hgp
voi Thong tu so 45/2013/TT-BTC ngay 25/4/2013 ciia Bg Tai chinh. Cu thi nhu sau:
Thai gian khau hao
Loai tai san

Nam 2015

Nam 2014

6,6

6,6

May moc, thia bi

" 3 - 1 0

3-10

Phuang tien van tai

. 6 - 7

6-7

3-5

3-5

dat cho ca thoi gian thue hoac da tra truoc tien thue dat cho nhieu nam ma thai han thue dat da
dugc tra tien con lai it nhat la 05 nam va dugc co quan co tham quyen cap giay chung nhan
quyen sir dung dat.
Nguyen gia TSCD la quyen sir dung dat dugc xac dinh la toan bg khoan tien chi ra de co quyen su
dung dat hgp phap cong cac chi phi cho den bii giai phong mat bang, san lap mat bang, le phi truoc
ba (khong bao gom cac chi phi chi ra de xay dung cac cong trinh tren dat); hoac la gia trj quyen su
dung dat nhan gop von.
K h a u hao

*

Tai san co djnh v6 hinh la quyen sir dung dat khong co thai han thi khong thuc hien khau hao. Doi
vai quyen sir dung dat co thoi han thi thoi gian trich khau hao la thai gian dugc phep su dung dat
ciia Cong ty.
Tai san co dinh v6 hinh khac dugc khau hao theo phuang phap ducmg thang. Muc khau hao dua tren
nguyen gia va thai gian hiru dung uac tinh ciia tai san. Thai gian khau hao phii hgp voi Thong tu so
45/2013/TT-BTC ngay 25/4/2013 cua Bp Tai chinh.
Thai gian khau hao tai san co djnh v6 hinh tai Cong ty cu the nhu sau:
Loai tai san

Thoi gian khau hao (nam)

Quyen sii sung dat co thoi han

45

Phan mem may tinh

5


bao cao tai chinh. Thue thu nhap hoan lai dugc ghi nhan cho tat ca cac khoan chenh lech tam thoi
ngoai tru cac khoan chenh lech tam thoi phat sinh tu ghi nhan ban dau ciia mgt tai san hay ng phai
tra ciia mgt giao djch ma giao dich nay khong c6 anh huong den lgi nhuan ke toan hoac lgi nhuan/16
tinh thue tai thoi diem phat sinh giao dich.
Thue T N D N hoan lai phai tra dugc ghi nhan cho tat ca cac khoan chenh lech tam thai chiu thue con
tai san thue thu nhap hoan lai chi dugc ghi nhan khi chac chan trong tuong lai se co lgi nhuan tinh
thue de su dung nhirng chenh lech tam thai dugc khau trir, cac khoan 16 tinh thue va uu dai thue
chua su dung. Gia tri ghi so ciia tai san thue T N D N hoan lai dugc xem xet lai vao ngay ket thuc nien
do ke toan sao cho dam bao chac chan c6 dii lgi nhuan tinh thue cho phep lgi ich ciia mgt phan hoac
toan bg tai san thue thu nhap hoan lai dugc su dung. Cac tai san thue T N D N hoan lai chua dugc ghi
nhan truoc day dugc xem xet lai vao ngay ket thiic ky ke toan va dugc ghi nhan khi chac chan co dii
lgi nhuan tinh thue de c6 the sir dung cac tai san thue T N D N hoan lai chua ghi nhan nay.
Gia tri ciia thue thu nhap hoan lai dugc tinh theo thue suat du tfnh se ap dung cho nam tai san dugc
thu h6i hay ng phai tra dugc thanh toan dua tren cac mire thue suat da ban hanh hoac xem nhu co
hieu lire tai ngay ket thuc nien do ke toan.
Tai san thue thu nhap hoan lai va thue thu nhap hoan lai phai tra dugc bii trir neu khoan chenh lech
tam thai chiu thue va chenh lech tam thai dugc khau trir lien quan den ciing mgt doi tugng nop thue
va dugc quyet toan vai cung mgt ca quan thue.
4.8

Chi p h i tra trit&c
Chi phi tra truac dugc phan loai thanh chi phi tra truac ngan han va chi phi tra truac dai han. Day la
cac chi phi thuc te da phat sinh nhung co lien quan den ket qua boat dgng san xuat kinh doanh ciia
nhieu thoT ky. Cac chi phi tra truoc chu yeu tai C6ng ty :

4.9

•

C6ng cu dung cu da xuat dimg dugc phan bo theo phuong phap duong thang trong thai gian tir



CONG TY CO PHAN DAU TU" VA PHAT TRlfiN DIEN M l E N TRUNG

B A O CAO TAI CHINH

10 Lam Son, Phuong Phuoc Hoa, Thanh pho Nha Trang

C h o ky ke t o d n 6 t h d n g d d u nam 2 0 1 5

T H U Y E T MINH BAO C A O TAI CHINH HOP NHAT

HOP

NHAT

(ti8p theo)

( T h u y e t m i n h nay Id bo p h d n h o p t h d n h vd c d n d i t g c doc d o n g t h a i v a i B d o cdo t d i c h i n h )

4 . 1 0 Vay vd cdc k h o a n n g t h u e t d i c h i n h
Cac khoan vay va ng phai tra thue tai chinh dirge phan anh theo gia goc va dugc phan loai thanh ng
ngan han, dai han khi trinh bay tren bao cao tai chinh.
Cac khoan vay va ng phai tra thue tai chinh dugc Cong ty theo doi chi tiet theo d6i tugng, theo cac
khe uoc vay, ky han goc, ky ban ng con lai va theo nguyen te. Doi voi cac khoan vay va ng thue tai
chinh la khoan muc tien te c6 goc ngoai te thi dugc danh gia lai theo ty gia ban tai thai diem cuoi ky
ciia ngan hang thuong mai nai cong ty thuong xuyen co giao dich.
C h i p h i d i vay
Chi phi di vay bao gom lai tien vay va cac chi phi khac phat sinh lien quan true tiep den cac khoan
vay ciia Cong ty. Chi phi di vay dugc ghi nhan vao chi phi hoat dgng trong ky phat sinh, tru khi thoa

•

Chi phi khac: dugc xac djnh dua tren gia tri Hgp dong da ky vdi nha cung cap.

4.12 Von c h u sa h i e u
Von gop ciia chii sa hiru dugc phan anh so von thuc te da gop.
Thang du von co phan ghi nhan khoan chenh lech giira menh gia co phieu va gia phat hanh co phieu.
Lgi nhuan sau thue thu nhap doanh nghiep (khong bao gom lai chenh lech ty gia do danh gia lai cac
so du tai ngay ket thiic ky ke toan) dugc trich lap cac quy va chia cho co dong theo Dieu le Cong ty
hoac theo Quyet djnh cua Dai hgi dong co dong.

Trang 15


CONG

T Y C O P H A N D A U TU" V A P H A T T R I £ N D I E N M I E N T R U N G

10 Lam Son, Phuang Phuac Hoa, Thanh pho Nha Trang

B A O CAO TAI CHINH
Cho ky ke loan 6 thdng

HOP

NHAT

ddu ndm 2015

THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiep theo)

•

4.14

Thu nhap khac la cac khoan thu nhap ngoai hoat dgng san xuat, kinh doanh cua Cong ty, dugc
ghi nhan khi co the xac djnh dugc mgt each tuong doi chac chan va c6 kha nang thu dugc cac lgi
ich kinh te
Gia von hang ban
Gia von va khoan doanh thu tirang umg dugc ghi nh^n dong thai theo nguyen tac phii hgp.

4.15

C h i p h i tdi chinh
Chi phi tai chinh phan anh cac khoan chi phi hoac cac khoan 16 lien quan den cac hoat dgng dau tu
tai chinh: chi phi lai tien vay, du phong ton that dau tu vao don v i khac va cac khoan chi phi ciia
hoat dgng dau tu khac.

4 . 1 6 C h i p h i q u a n ly d o a n h n g h i e p
Chi phi quan ly doanh nghiep dugc ghi nh^ln la cac chi phi thyc te phat sinh lien quan den quan ly
chung ciia doanh nghiep.
4.17

C h i p h i t h u i T N D N hien hanh, c h i p h i t h u i T N D N hoan lai
Chi phi thue thu nhap doanh nghiep bao gom thue thu nhap hien hanh va thue thu nhap hoan lai.
Thue thu nhap hien hanh la khoan thue dugc tinh dua tren thu nhap chiu thue trong ky vai thue suat
CO hieu luc tai ngay ket thiic ky ke toan. Thu nhap chju thue chenh lech so vai lgi nhuan ke toan la
do dieu chinh cac khoan chenh lech tam thoi giira thue va ke toan ciing nhu dieu chinh cac khoan thu
nhap va chi phi kh6ng phai chju thue hay khong dugc khau trir.
Thue thu nhap hoan lai dugc xac dinh cho cac khoan chenh lech tam thoi tai ngay ket thiic ky ke
toan giira co sa tinh thue thu nhap ciia cac tai san va ng phai tra va gia trj ghi s6 cua chung cho muc


•

Thue gia tri gia tang: Ap dung miic thue suat 10% doi voi dien thuong pham.

•

Thue thu nhap doanh nghiep:
Cong tv' me dugc huong uu dai ve thue thu nhap doanh nghiep doi voi du an dau tu Nha
may Thuy dien Ea Krongrou nhu sau:
-

Ap dung thul sudt 15% trong 2 nam 2007-2008;

-

Ap dung thue suat 10% trong thoi han 13 nam

-

M i i n thue 4 nam tir nam 2007 (2007-2010);

tir nam 2009 (2009-2021); \

Giam 50% so thue phai nop cho 9 nam tiep theo (2011-2019).

M

Cac uu dai nay dugc quy dinh tai Cong van so 1094/CT-TTHT ngay 23/03/2009 cua^uc
Thue Tinh Khanh Hoa.

•

Cac loai thue khac va le phi nop theo quy dinh hien hanh.

4.19 C o n g cu t d i c h i n h
Ghi nhan ban dau
Tdi san t d i c h i n h
Tai ngay ghi nhan ban dau, tai san tai chinh dugc ghi nhan theo gia goc cong cac chi phi giao dich co
lien quan true tiep den viec mua sam tai san tai chinh do. Tai san tai chinh ciia Cong tv' bao gom: tien
mat, tien gai ngan ban, cac khoan phai thu khach hang va phai thu khac.

Trang 17


c6i\ T Y C O P H A N D A U TU^ V A P H A T T R l f i N D I E N M I E N T R U N G
10 Lam Scm, Phuang Phuac Hoa, Thanh pho Nha Trang

BAO CAO TAI CHINH HOP NHAT
C h o ky ke t o a n 6 t h a n g d a u nam 2 0 1 5

THUYET MINH BAO CAO TAI CHINH HCfP NHAT (tiep theo)
( T h i b e t m i n h nay Id bQ p h a n h a p t h a n h va c a n d u g c doc d o n g t h a i v a i B d o cdo l a i c h i n h )
N(r p h a i t r a tai c h i n h
Tai ngay ghi nhan ban dau, ng phai tra tai chinh dugc ghi nhan theo gia goc cong cac chi phi giao
djch CO lien quan true tiep den viec phat hanh ng phai tra tai chinh do. N g phai tra tai chinh cua
Cong ty bao gom cac khoan vay, phai tra nguoi ban, chi phi phai tra va phai tra khac.
Danh gia lai sau Ian ghi nhan ban dau
Hien tai, chua co quy dinh ve danh gia lai cong cu tai chinh sau ghi nhan ban dau.
4.20


COng

6.

Cac khoan tuang dirong tien

30/06/2015

31/12/2014

Tien giri ky han 1 thang

12.000.000.000

5.500.000.000

Cong

12.000.000.000

5.500.000.000

7.

Phai thu ngan han ciia khach hang (dong thoi la cac ben lien quan)
M6i lien he
30/06/2015
Tong Cong ty Dien luc Mien Trung

Nha dau tu

2.263.554.386
470.188.092

-

2.733.742.478

•—

9.

Hang ton kho
31/12/2014

30/06/2015

Gia goc
Nguyen lieu, vat li?u

Gia goc

2.929.244.603

2.969.547.278

21.312.379

18.644.635

Cong cu, dung cu


Tai san co

thiet bj

truyen dan

cu quan ly

djnh khac

Cong

Nguyen gia
So dau ky

2.568.00L981

Tang trong ky
Thanh ly, n. ban

3.514.518.409

4.151.752.421

251.252.099

372.804.860.659
638.345.941.141


246.711.163.066

165.382.388

376.159.552

13.150.500

19.764.600.344

20.319.292.784

So cuoi kv

2.437.001.981

2.751.473.336

4.151.752.421

1S2.637.550

257.507.590.562

267.030.455.850

tri con lai
So dau ky

296.382.388

Gia

{*) N h u trinh bay tai Thuyet minh so 4.6, C o n g ty thay doi thai gian khau hao doi v a i cac tai san co djnh thugc N h a
may thiiy dien E a Kronggrou. V i e c thay doi nay lam cho chi phi khau hao tai san co dinh 6 thang dau nam 2015
giam 7.747.537.765 dong so vai cung ky nam truac.

Trang 19

5;


C O N G T Y C 6 P H A N B A U TU* V A P H A T T R I E N D I E N M I E N T R U N G

BAO CAO TAI CHINH

10 Lam Son, Phucmg Phuac Hoa, Thanh pho NTia Trang

C h o ky ke t o a n 6 t h a n g ddii nam 2 0 1 5

THUYET MINH BAO CAOTAI CHINH HOP NHAT

HOP

NHAT

(tiep tlieo)

( T h u y e t m i n h nay l a bo p h a n h o p t h a n h v a c d n d i e g c doc d o n g t h a i v a i B d o cdo t a i c h i n h )
Nguyen gia T S C D da khAu hao het nhung v i n con sir dung tai ngay 30/06/2015: 6.395.790.902 d6ng.
Gia tri con lai tai ngay 30/06/2015 cua T S C D da dimg the chap, cam co cac khoan vay: 753.643.211.218 d6ng.

33.000.000

10.874.804.160

8.717.871.300

2.123.932.860

33.000.000

10.874.804.160

-

283.191.048
23.599.254

33.000.000

316.191.048
23.599.254

-

306.790.302

33.000.000

339.790.302


doc d o n g t h a i v a i Bdo cdo t a i c h i n h )

13. Chi phi tra truffc dai han
30/06/2015

Chi phi giai phong mat bSng phan bo

31/12/2014

65.933.947.318

Chi phi bao hiem

101.980.000

Chi phi bao bi, cong cu, dung cu

170.668.752

216.285.228

Chi phi kiem dinh an toan dap
Chi phi thi nghiem dinh ky nha may
Cong

94.090.909

188.181.637

108.142.614

Cong ty T N H H Xay l i p s6 1

170.085.094

170.085.094

Cong ty C P D T X a y dung Cong trinh ngam V

166.900.000

166.900.000

Cong ty C P xay dung 26

5.745.629.689

5.745.629.689

Cty C P T h i k bi Thuy L a i

5.457.516.144

5.457.516.144

Cong ty CO phan Song D a 25

8.028.705.119

8.028.705.119



C h o ky ke t o a n 6 t h a n g d a u nam 2 0 1 5

THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiep theo)
( T h i b e t m i n h nay l a bo p h a n h g p t h a n h v a c d n d u g c dgc d o n g t h a i v a i B d o cdo t a i c h i n h )
16. Thue va cac khoan nop Nha nirdc

Dau kv
Thu^
Thue
Thue
Thue
Thue

GTGT
TNDN- Cong ty me
TNDN- Cong ty con
TNCN - Cong ty me
TNCN - Cong ty con

Thue tai nguyen
Thue nha dat, tien thue dat
Cac loai thue khac
Phi va le phi

So thtrc nop
trong ky

So cuoi kv


-

9.800.300
323.225.833
747.211.000

987.851.462
-

19.906.593.271

18.362.802.143

301.650.833
747.211.000
3.896.988.883

Cong

So phai nop
trong ky

-

(21.575.000)
5.440.780.011

17.

Chi phi phai tra ngan han

72.040.420

14.351.920

7.818.365.312

6.542.702.710

18. Phai tra ngan han khac
30/06/2015

31/12/2014

Kinh phi cong doan
Bao hiem xa hoi, B H T N
Lai vay phai tra

83.766.202
262.063.970
49.483.433.685

104.270.072
853.045.213
48.176.961.912

- N H P h d t t r i i n Viet N a m - C N B i n h D i n h

24.265.135.503

23.092.458.060

- Phai tra
Cong

khac

52.245.518.829

52.896.425.348

Trang 22


C O N G T Y C O P H A N D A U TU* V A P H A T T R 1 £ N D I E N M I E N T R U N G

B A O C A O TAI C H L \

10 Lam Son, Phuang Phuac Hoa, Thanh pho Nha Trang

C h o ky ke t o a n 6 t h a n g d a u nam 2 0 1 5

HOP NHAT

THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiep theo)
( T h u y e t m i n h nay l a bp p h a n h g p t h d n h v a c d n d u g c doc d o n g t h a i v a i B d o cdo t d i c h i n h )

19. Vay va ng* thue tai chinh
a.

Vay va no^ thue tai chinh ngan han


15.695.266386

IL419.329.511
11.419329.51!

28.379.375.000
8369375000
11.0}
0.000.000
9.000.000.000

8.749.375.000
8.249 3 7 5 . 0 0 0
500.000.000

44.074.641.386

20.168.704.511

Tang
trong ky

Giam
trong ky

Cudi ky
21.716.745.259
15.695^66386
5.01 §.791.067
1.002.687.806

444.142.708.662
6 8 882.413.855
173.357.595.748
201.902.699059

Cong

451.776.018.248

9.365.440.414"

16.998.750.000

444.142.708.662

Trong do
- Vay dai han den han tra trong vong mot nam
- Na thue tai chinh den han
Vav va ntf thue tai chinh dai han

19.908.000.000

39.538.000.000

431.868.018.248

404.604.708.662

Vay de xay dung du an N h a may thiiy dien E a Krongrou, ttrcmg ung v o i cac hgp dong vay cu the nhu sau:
•