Báo cáo tài chính quý 1 năm 2018 - Công ty cổ phần Việt Nam Kỹ Nghệ Súc Sản (Trụ sở chính)

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Cùng tham khảo Báo cáo tài chính quý 1 năm 2018 - Công ty cổ phần Việt Nam Kỹ Nghệ Súc Sản (Trụ sở chính) để nắm được các phương thức trình bày về nội dung và hính thức của một báo cáo tài chính theo quý của trụ sở chính trong một công ty. Chúc các bạn thành công!

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Nội dung Text: Báo cáo tài chính quý 1 năm 2018 - Công ty cổ phần Việt Nam Kỹ Nghệ Súc Sản (Trụ sở chính)

MVCLVC BAo cAo TAl cHiNH QUYETToAN Bang can d6i k~ toan ngay 31 thang 03 nam 2018 02-03 Bao cao k~t qua hoat dQngkinh doanh 04 Bao cao 100 chuyen tien t~ 05 Thuy~t minh bao cao rei chinh 06-25
CCNG TV co PHAN VieT NAM KY NGHe sue SAN - TRV so' CHiNH £)ia chi: S6 420 NO'Trang Long, PhU'ang 13, Qu~n Binh Thanh, Thanh ph6 H6 Chi Minh MAu sO B 01 • ON BANG CAN DOl KE ToAN T;;Iingay 31 thanq 03 narn 2018 Don vi tinh: VNO MA Thuy6t T,ingay T,ingay TAl SAN sO minh 31/03/2018 01/01/2018 A. TAl SAN NGAN H~N 100 1.221.571.491.441 1.278.770.036.730 I. TiAn va cae khoin tU'O'ng aU'O'ngtiAn 110 (4) 490.846.223.586 504.354.268.941 1. Ti~n 111 40.546.223.586 78.065.960.608 2. Cac khoan tU'O'ngdU'O'ngti~n 112 450.300.000.000 426.288.308.333 II. cac khoin phii thu ngcin h,n 130 488.151.597.898 491.654.617.811 1. Phai thu ng~n han ella khach hang 131 (5) 204.916.576.298 209.029.441.356 2. Tra truce eho ngU'ai ban ng~n han 132 9.952.117.752 2.020.669.587 3. Phai thu n¢i b¢ ng~n han 133 263.957.438.347 276.028.188.384 4. Phai thu ng~n han khac 136 (7a) 10.144.135.043 5.394.988.026 5. 011phOng phai thu ng~n han kho dai 137 (8) (818.669.542) (818.669.542) III. Hang tOn kho 140 (9) 240.508.608.874 281.277.341.652 1. Hang tOn kho 141 245.018.355.492 288.998.474.102 2. 011phang giam gia hang tOn kho 149 (4.509.746.618) (7.721.132.450) IV. Tai sin ngcin h,n khae 150 2.065.061.083 1.483.808.326 1. Chi phi tra truce ng~n han 151 (10a) 2.065.061.083 1.483.808.326 B. TAl SAN oAI H~N 200 396.409.956.184 411.527.383.893 I. cae khoin phii thu dai han 210 345.000.000 345.000.000 1. Phai thu dai han khac 216 (7b) 345.000.000 345.000.000 II. Tai san cO ainh 220 312.588.824.288 318.095.091.323 1. Tal san cOdinh hCi'uhinh 221 (11) 70.765.178.901 74.296.422.633 + Nguyen gia 222 220.545.267.203 218.844.195.585 + Gia tri hao man lOyk~ 223 (149.780.088.302) (144.547.772.952) 2. Tal san cO dinh va hinh 227 (12) 241.823.645.387 243.798.668.690 + Nguyen gia 228 259.723.827.703 259.723.827.703 + Gia tri hao man lOyk~ 229 (17.900.182.316) (15.925.159.013) III. Tai san dc7dang dai h,n 240 13.916.218.860 13.027.981.506 1. Chi phi xay dllng cO'ban da dang 242 (13) 13.916.218.860 13.027.981.506 IV. £)Au tU'tai ehinh dai h,n 250 5.512.670.000 5.512.670.000 1. £)flu tU'gop vOn vao dO'nvi khae 253 (14) 5.512.670.000 5.512.670.000 V. Tai sin dai h,n khae 260 64.047.243.036 74.546.641.064 1. Chi phi tra trU'cYedai h;;ln 261 (10b) 57.484.504.848 66.122.072.903 2. Tai san thu~ thu nh~p hoan l;;Ii 262 (15) 6.562.738.188 8.424.568.161 TONG CQNG TAl SAN (270 = 100 + 200) 270 1.617.981.447.625 1.690.297.420.623 (Xem trang tiep theo) Cac thuyet minh cJinhkem la m¢t b¢ ph~n kh6ng tach rai cua bao cao tai chinh 2
CCNG TV co PHAN VieT NAM KY NGHe SUC SAN - TRV so CHiNH £)ja chi: SO420 NO'Trang Long, PhU'cyng13, Qu~n Binh Thanh, Thanh phO HO Chi Minh Miu sO B 01 • ON BANG CAN DOl KI: ToAN (ti6p theo) Tqi ngay 31 thang 03 narn 2018 Don vi tinh: VND Ma Thuyit T,ingay T,ingay NGUONVON sO minh 31/03/2018 01/01/2018 C. NQ' PHAI TRA 300 613.222.210.756 730.540.985.163 I. NQ'ngin h,n 310 541.169.095.074 655.360.302.994 1. NQ'phai tra ngU'CYi ban ngim han 311 (16) 205.500.660.281 234.284.074.931 2. NgU'CYi mua tra ti~n tnrec ng~n han 312 9.384.178.747 40.935.689.417 3. Thu~ va cac khoan phal nop Nha nuoc 313 (17) 20.240.554.533 28.756.235.729 4. Phai tra ngU'CYi lao dong 314 59.300.128.062 80.297.991.901 5. Chi phi phai tra ng~n han 315 (18) 1.625.203.413 552.465.646 6. Phai tra noi bO ng~n han 316 1.794.866.198 7. Phai tra ng~n han khac 319 (19) 34.561.938.211 35.620.815.300 8. Yay va nQ'thue tal chinh ng~n han 320 (20) 195.451.603.045 213.004.329.447 9. Quy khen thU'o>ng,phuc lQ'i 322 (22) 13.309.962.584 21.908.700.623 II. NQ'dai han 330 72.053.115.682 75.180.682.169 1. Yay va nQ'thue tai chinh dai han 338 (21) 19.879.525.105 22.477.328.668 2. DII phong phai tra dal han 342 (23) 32.173.590.577 32.703.353.501 3. Quy phat tril!n khoa hoc va c6ng ngh~ 343 (24) 20.000.000.000 20.000.000.000 O. VON CHO so' HO'U 400 1.004.759.236.869 959.756.435.460 I. VOn chu sc)ohOou 410 (25) 1.004.759.236.869 959.756.435.460 1. V6n dau tU' cua chU sO>hCru 411 809.143.000.000 809.143.000.000 CO phi~u phOthong c6 quy~n biau quy~t 411a 809.143.000.000 809.143.000.000 2. Quy dau tU' phat trian 418 28.432.888.063 28.432.888.063 3. LQ'inhu~n sau thu~ chU'a phfln ph6i 421 167.183.348.806 122.180.547.397 LNST chU'a phan ph6i lOyk~ d~n CK trU'ac 421a 122.180.547.397 3.831.625.377 LNSTchU'aphanph6ikynay 421b 45.002.801.409 118.348.922.020 TONG CQNG NGUON VON (440 = 300 + 400) 440 1.617.981.447.625 1.690.297.420.623 NGU'OI ~P BI~U eO THI THU THOV HUYNH QUANG GIAu Cac thuy~t rninh (Jjnhkern la rnQtbQph~n kh6ng tach rai cua MD CaDtai chinh 3
CONG TV co PHAN VIET NAM KY NGHE SUC SAN - TRU so CHiNH £>iachi: So 420 NO'Trang LO~9, Phuong 13, Qu~n"Sinh Thanh, Thanh pho Ho Chi Minh MAu s6 B 02 - ON sAo cAo K~T QuA HO~T aQNG KINH DOANH Cho ky tai chinh k~t thuc vao ngay 31 thang 03 nam 2018 DO'n vi tinh: VNO CHfTIEU Ma Thuyitt minh Quy 1/2018 Quy 1/2017 s6 .~.: ..!?~~n~.!~~ ..~.~.~.b~.1].9 ..y'~..~~!,!g ..~I?..~J.~.~..y.~ .Q1 .{?.~). ~.~.?:§.~.?:~?~:.~.~~ !.~~:~.g§.:~.~~:.~?~ .?:.~. .~g..~~~~!:! ..9.!~!:r:!..~E.~..~.~~!:!~.!~~ Q? j?..~2.. ~.~:?..?..~.:?§.~.:.~.~.~ ~:~?~.:~~?.:.~.~~ .~.: ..!?g.~!:I.~.!~~.!b~~.I] ..y.~.!?~!'! ..~~!:!£LY.~ ..2~!:!9...~P. ..~!~~..Y..~ ~.Q........... .. .{?~L ?~.~:~?.~.:~.~.?.:.Q~~ ?~Q:9..?§.:~.?.~.:.?!.~. ~.:.~. .!~.Y.~.r:! ..b~!'!g..!?~!:!....................................................................................... .. ~.~ ...(?~L ~.~.~:??§.:~~9.:.?¥. ?~~:?~.:~?.~:.~?.~ .?:.!.::2:!..!:!~~~!'! ..9.21? ..Y.~..!?.~!:! ..~.~!:I.9..y.~ ..~.~.r:!.9 ..~P. ..9.!2~ ..Y.Y. ?Q ~.~.?:~~§.:~~.~.:.~~Q ~.~~:.??.~.:~~~:.~~~ .~.:..!?g~~b.!b~ ..~g.~.! ..~2!:!9..!~! ..£~.!!:!b ?~ j~.~L ~:?.~§.:Q~~:.!.~~ ?:.~~.:~?9.:.~~? .!..:.g~.!.p..~.!.!~!.E~.!!:!b , ?? .{~?L ~:§9..~.:~~~:.~~Q ~:¥.§.:Q9.~:.~~ .......~r.Qr!.fl..t!..9!..E'l.~.P..~.u~!..'!.?:y. ?:.~ ?:.~.1..~·.?!?Q:.?~~ 1.:.~~H!:~!?!?:.?~~ . .~.:..~.~.! ..p..~L~.~.r:! ..b~.l]g ?~ (~~L ~Q}.~~.:~.?~:.?~.~ ~~:§?~.:~~~:.~~Q .~.:..~.~.!.p..~Lg.~.~~.!.Y. ..9.~~!:!b ..!:I.9.~!~I? ?:~ (~~L ~Q:~.~.:~?:.~~~ ~~:9.~.~.:~~~:.~?:~ .~g.: ..!::2:!..!:!b~~.I] ..m.~.~.r:! ..~!!...b~~!.~9.!:!g ..~!!:!b .~. g.~~~ ~Q ~:?.~~.:~~?:.~!.~ ?Q:?~.?.:~~?.:.~~~ .~.~.: ..!b~..!:1.~.~p. ..~b~~ ~~ (¥.>... ~~.:~~:.~~?: ?~.~.:~.Q§:.~~~ .~.?: ..~.~Lp..~.! ..~.~.~g ~?: j~?2.. ?~.:~?9.:.~.!.? ~.~.:~~:.~?:~ .~.~.:..!::2:!..!:!b~~!'! ..~~.~£ ~Q ?g.:~?~:.~~Q ~.~.~.:~??:.?~? .~.~.: ..!~!'!g..!S!.! ..l]b.~.~.r:! ..~~.!~~!:! ..!!Y~~..!b~~ : ~Q ~:§.~..~.:~~?:.~.~~ ~Q:?.~.~.:~~~:.~~~ .~.?.:.g~.! ..p..~L!b!:!~..!~Q~ ..~.!~!:! ..~.~~b ~~ (~§2.. !.:?~.~.:??~:.!.~~ ~:~~.~.:?~Q:.?Q~ .~.~.: ..~.~.!.p..~.!Jb!:!~ ..!~Q.~..~g~!:U.~.! ~?: ~.:~§.~.:~?~:.~!.~ .. 17. LQ'inhu~n sau thu~ thu nh~ 60 41.768.624.736 NGlfCn ~P BIEU K~ ToAN TRlfC7NG ~ DO THI THU THUV HUYNH QUANG GIAU Cac thuy~t rninh dinh kern la rn{)t b{) ph~n khOng tach roi cua bao cao tai chinh 4
CCNG TV cO PHAN VieT NAM KY NGHe SUC SAN - TRV so CHiNH £)ja chi: S6 420 NO'Trang Long, PhU'cyng13, Qu~n Binh Thi;mh, Thanh ph6 HOChi Minh Miu s6 B 03 - ON BAo cAo LU'U CHUY~N TI~N Te (Theo phLl'O'fJgphap trf,I'Cti~p) Cho ky tai chinh k~t muc vao ngay 31 tMng 03 narn 2018 Don vi tinh: VND Ma ThuyAt CHfTIEU Quy 1/2018 Quy 1/2017 s6 minh I. Ll1U CHUY~N TI~N n) HO~T e¢NG KINH OOANH 1. Titln thu ban hang, cung cap dlch vu va doanh thu khac 01 760.865.618.901 743.703.614.801 2. Titln chi tra cho ngU'CYi cung cap hang h6a dich vu 02 (536.805.956.964) (524.069.195.820) 3. Titln chi tra cho ngU'CYi lao d¢ng 03 (131.634.717.387) (85.255.353.302) 4. Titln lai vay da tra 04 (2.947.498.229) (2.738.852.800) 5. Thu~ thu nh~p doanh nghiep da nep 05 (19.592.841.448) (8.903.802.527) 6. Titln thu khac tCrhoat c¢ng kinh doanh 06 8.310.198.945 1.591.567.675 7. Titln chi khac cho hoat d¢ng kinh doanh 07 (71.706.877.285) (66.732.867.088) LU'u chuyin tiin thuln tiP ho,t d9n9 kinh doanh 20 6.487.926.533 57.595.110.939 II. Ll1U CHUY~N TI~N TO' HO~T e¢NG eAu Tl1 1. Titln chi c~ mua sam, xay dl,mg TSC£) va cac tai san 21 (5.441.398.140) (7.812.990.066) dal han khac 2. Titln thu lai cho vay, cOt(Jocva lQ'inhuan cU'Q'cchia 27 5.590.385.227 1.927.768.418 LU'u chuyin tiin thuln tiP hoat d(lng diu tU' 30 148.987.087 (5.885.221.648) III. Ll1U CHUY~N TI~N TO' HO~T e¢NG TAl CHiNH 1. Titln thu tCrdi vay 33 185.060.388.793 193.174.132.931 2. Titln tra nQ'g6c vay 34 (205.210.918.758) (203.160.085.422) LU'u chuyin tiin thuln tiP ho,t d(lng tai chinh 40 (20.150.529.965) (9.985.952.491 ) LU'u chuyin tiin thuln trong ky 50 (13.513.616.345) 41.723.936.800 TiOn va tU'O'ng dU'O'ngtiin diu ky 60 504.354.268.941 202.595.327.343 Anh hU'ang cua thay dOi tV gia h6i coai quy dOi 61 5.570.990 (5.656.849) ngoCilite TiOn va tU'O'ng dU'O'ng tiOn cu6i ky 70 (4) 490.846.223.586 244.313.607.294 gay 26 thang 04 nam 2018 NG1101 ~P BI~U K~ ToAN TR110NG GGIAMeOC eO THI THU THOy HUYNH QUANG GIAu Cac thuylit minh dinh kem la m(Jtb(Jph~n kh6ng tach rai cua bao cao tai chinh 5
CONG TV CO PHAN VIeT NAM KY NGHESUCSAN-TRVSO CHiNH Mlu so s 09-DN THUYETMINH sAo CAOTAl CHiNH QUY 1 NAM 2018 1. THONGTIN KHAI QUAT Hinh thuc siShiiu von Cong ty Co phan Vi~t Nam Ky ngh~ sue san (tnroc day la Cong ty TNHH MlV Vi~t Nam Ky ngh~ Suc san) (gQi tat la "Cong ty") du'c;1c thanh lap vao ngay 20 thang 11 narn 1970 va di vao hoat dQng san xuat kinh doanh tli ngay 18 thang 5 narn 1974. Ngay 01 thang 7 nam 2016, Cong ty du'c;1Cchuyen doi thanh Cong ty Co phan co ten gQi la Cong ty Co phan Vi~t Nam Ky Ngh~ Sue San theo Giay chung nhan Dang ky Doanh nghi~p Cong ty Co phan so 0300105356, dang ky thay doi Ian thu 38 ngay 01 thang 7 nam 2016 do So Ke hoach va Dau tu Thanh pho Ho Chi Minh cap voi von dieu I~ ban dau la 809.143.000.000 dong. Cong ty me la Tong Cong ty Thu'dng mal Sai Gen - TNHH MlV. Co phieu cua Cong ty du'c;1C chap thuan giao djch tren thi tru'ong Upcom vao ngay 21 thang 10 nam 2016 veti ma giao dich la VSN. Tn,1so chinh cua Cong ty du'c;1C d~t ti;li so 420 Nd Trang Long, Phu'ong13, Quan Binh Thi;lnh, Thanh pho Ho Chi Minh, Vi~t Nam. Tong so nhan vien cua Tn,1so chinh ti;li ngay 31 thang 03 nam 2018 la 2.936 (ti;li ngay 31 thang 12 nam 2017: 2.868). Nganh nghe kinh doanh va ho~t "{)ng chfnh Ho~t dQngchinh cua Tn,1so chinh la: - San xuat kinh doanh thit heo, thit trau be, thit gia cam, hai san, thit che bien, thit hQP,trung ga, vit; - San xuat kinh doanh heo giong, be giong, be thit; - Dich vv ky thuat ve chan nuoi heo, be; - San xuat, kinh doanh thuc an gia suc; - Kinh doanh rau cu qua, Iu'dngthl,l'c(cac 10i;libQt ngOcoc), Iu'dngthl,l'cche bien (mi an lien); - Kinh doanh rau qua cac 10i;li,rau qua che bien, cac 10Qigia vi va hang nong san, trong trQt; - Kinh doanh trai cay; - Ban IE~, ban buon ru'c;1u bia, nu'ocgiai khat co gas; - Kinh doanh do uong, cung cap thuc an theo hc;1P dong (khong kinh doanh dich vv an uong tQi trv so); - Kinh doanh cac m~t hang cong ngh~ pham va tieu dung pham va tieu dung khac. Chu kY san xuit kinh doanh thong thU'Clng Chu ky san xuat kinh doanh thong thu'ong cua Trv so chinh keo dai khong qua 12 thang. Trv sc;1 chinh hOi;ltdQng trong linh vl,l'cthl,l'c pham va che bien nen nhu cau dl,l'trO' hang hoa vao cac dip Il!, tet thu'ong cao hdn so vetibinh thu'ong. Ciu truc doanh nghitp TQi ngay 31 thang 03 nam 2018, Cong ty bao gom Trv so chinh va 10 chi nhanh hQchtoan phV thuQc nhu' sau: - Chi nhanh 1 - Trung tam kinh doanh thl,l'cpham Vissan So 1 - Chi nhanh 2 - Trung tam kinh doanh thl,l'cpham Vissan So 3 - Chi nhanh 3 - Chi nhanh Vissan Binh Du'dng - Chi nhanh 4 - Chi nhanh Vissan Ha Noi - Chi nhanh 5 - ~i nghi~p che bien va khOthl,l'cpham Vissan - Chi nhclnh 6 - Chi nhanh Vissan Da N3ng - Chi nhclnh 7 - Xi nghi~p che bien kinh doanh thl,l'cpham - Chi nhanh 8 - Xi nghi~p chan nuoi Vissan Binh Du'dng - Chi nhanh 9 - Xi nghi~p chan nuoi Vissan Binh Thu~n - Chi nhanh 10 - Trung tam kinh doanh chu~i clia hang Vissan Ngoai ra, Cong ty co van pheng dQidi~n ti;li So 12L, Du'ong so 3, Phu'ongSteung Meanchey,Thanh pho Phnom Penh, Vu'dngquoc Cambodia. 6
CONG TV CO PHAN VI~T NAM KY NGHe SUC SAN-TRV So' CHINH MAu so B 09-DN THUVIETMINH BAo CAO TAl CHINH QUY 1 NAM 2018 (Tiep theo) 2. co So' ~P BAo cAo TAl CHINH VA NAM TAl CHINH Cd SC1I,p bolo colo tal chinh Bao cao tai chinh du'c;1C trlnh bay bang Dong Vi~t Nam (VNO), theo nguyen tac gia goc va phu hc;1p voi chuan muc ke toan, che dQ ke toan doanh nghi~p Vi~t Nam va cac quy dinh phap Iv c6 lien quan den vi~c I~p va trlnh bay bao cao tai chinh. Bao cao tai chinh khong nham phan anh tlnh hlnh tai chinh, ket qua hoat dQng kinh doanh va tlnh hlnh tuu chuyen tien t~ theo cac nguyen tac va thong I~ ke toan du'c;1Cchap nhan chung tal cac nu'oc khac ngoai Vi~t Nam. Bao cao tai chinh cua Tru so chinh kern theo du'
CaNG TV CO PHAN VIeT NAM KY NGHe SUC SAN-TRV CHINH sa MAu so B 09-DN THUY(T MINH BAo CAO TAl CHINH QUY 1 NAM 2018 (Tlep theo) mua va cac chi phi khac co li€mquan true tiep den vi~c mua hang tan kho. Trong tn.tang hgp cac san pham du'gc san xuat, gia goc bao gam chi phi nguyen v~t li~u true tiep, chi phi lao dQng tnrc tiep va chi phi san xuat chung, neu co, de co du'gc hang tan kho a dja diem va trr;mgthai hi~n tal, Gia goc cua hang tan kho du'gc xac dlnh theo phu'dng phap binh quan gia quven, Gia tr] thuan co the thirc hi~n du'gc du'gc xac dlnh b~ng gia ban u'oc tinh tnr cac chi phi u'oc tinh de hoan thanh san pham cung chi phi tiep th], ban hang va phan phoi phat sinh. Dt,J'phonq giam gia hang tOn kho cua Tn,1so chinh du'gc trich I~p theo cac quy dlnh ke toan hi~n hanh, Theo do, Tn,1so chinh du'gc phep trich I~p dl/ phOnggiam gia hang tan kho 15ithai, hong, kern pham chat va trong tru'ang hgp gia goc cua hang ton kho cao hdn gia trj thuan co the thl/c hi~n du'gct9i ngay I~p Bang can doi ke toano Tal san co dlnh hU'u hinh va khiu hao rai san co dinh hG'uhinh du'gctrinh bay theo nguyen gia tru gia trj hao man luy ke. Nguyen gia tai san co dinh hG'uhinh bao gam gia mua va toan bQcac chi phi khac lien quan trt,J'c tiep den vi~c du'a tai san vao tr9ng thai s~n sang sU'dl,lng. rai san co dinh hG'uhinh du'gc khau hao theo phu'dng phap du'ang thang dt,J'atren thai gian hG'u dl,lng u'octinh, CI,Ithe nhu' sau: SQ.Mm Nha cU'ava v~t kien truc 5 - 50 May moc va thiet bj 5 - 30 Phu'dngti~n v~n tai va truyen dan 6 - 10 Thiet bj va dl,lng CI,Iquan Iv 3 - 10 Suc v~t cho san pham 4 Cac khoim lai, 15phat sinh khi thanh IV, ban tai san la chenh I~ch giG'athu nh~p tU thanh Iv va gia trj can 19iclla tai san va du'gcghi nh~n vao Bao cao ket qua h09t dQngkinh doanh. Thue hOft d9ng MQt khoan thue du'gc xem la thue h09t dQng khi ben cho thue van du'gc hu'ong phan Ion cac quyen Igi va phai chiu rlli ro ve quyen so hG'utai san. Chi phi thue h09t dQng du'gc ghi nh~n vao bao cao ket qua h09t dQngkinh doanh theo phu'dng phap du'ang thang trong suot thai gian thue. Tal san co djnh vo hinh va khiu hao rai san co dinh va hinh the hi~n gia tri quyen sU'dl,lng dat va phan mem may tinh du'gc trinh bay theo nguyen gia tru gia tri hao man Illy ke. Quyen sU'dl,lng dat co thai h9n du'gc khau hao theo phu'dng phap du'ang thang trong thai h9n hi~u II/c clla Giay chung nh~n quyen sU'dl,lng dat. Phan mem may tinh du'gc khau hao theo phu'dng phap du'ang thang trong thai gian hG'udl,lng u'oc tinh tu 3 den 6 nam. Chi phi xay dyng cd ban dCtdang Cac tai san dang trong qua trinh xay dl/ng phl,lc VI,Iml,lCdich san xuat, cho thue, quan trj ho~c cho bat ky ml,lCdich nao khac du'gc ghi nh~n theo gia goc. Chi phi nay bao gam cac chi phi can thiet de hinh thanh tai san phu hgp voi chinh sach ke toan clla Trl,l so chinh. Vi~c tinh khau hao clla cac tai san nay du'gc ap dl,lng giong nhu' voi cac tai san khac, bat dau tU khi tai san a vao tr9ng thai s~n sang sU'dl,lng. Cac khoan tra trU'6c Chi phi tra tru'oc bao gam cac chi phi tht,J'cte da phcit sinh nhu'ng co lien quan den ket qua h09t dQng san xuat kinh doanh clla nhieu ky ke toano Cac khoan chi phi tra tru'oc bao gom chi phi thue dat tra tru'oc, Igi the kinh doanh khi xac djnh Ii;ligia tri doanh nghi~p, gia tri cang CI,I,dl,lng CI,I,linh ki~n I09i nho da xuat dung va cac khoan chi phi tra tru'oc khac. Tien thue dat the hi~n so tien thue dat da du'
CONG TV c6 PHAN VIeT NAM KY NGHe SUC SAN-TRV so' CHINH MAu so B 09-DN THUYET MINH BAo CAo TAl CHINH QUY 1 NAM 2018 (Tlep theo) L
CaNG TV c6 PHAN VIeT NAM KY NGHe SUC SAN-TRV CHiNH sa MAu so B 09-DN THUYET MINH BAo cAo TAl cHiNH QUY 1 NAM 2018 (Tiep theo) (b) Co kha nang thu du'
CCNG TV CO PHAN VIeT NAM KY NGHe SUCSAN-TRV CHINH sa MAu so B 09-DN THUvtT MINH BAo CAOTAl CHINH QUi' 1 NAM 2018 (Tlep theo) 4. TIEN vA cAc KHOAN TUONG DUONGTIEN 55 cu5i ky 55
CONG TV CO PHAN VI~T NAM KY NGHESUCSAN-TRVSo' cHiNH MAu SO s 09-DN THUYETMINH sAo cAo TAl CHiNH QirY 1 NAM 2018 (Tlep theo) Gia tr] co the Gia goc DI/ phong thu hoi ~ ~ ~ Tong gia tr] cua cac khoan phat thu, cho vay qua han thanh toan ho~c chua qua han nhu'ng khc co kha nang thu hoi + Cong ty Co ph'fm Tht,le phdm Va £)0 188.295.508 (188.295.508) uong Express + Cong ty TNHH Thl1dng M?i NM Toi 178.182.957 (178.182.957) + Cae kMeh Mng kMe 452.191.077 (452.191.077) 818.669.542 (818.669.542) 9. HANG TON KHO So euoi ky So dau ky Gia goe DI/ phong Gia goe DI/ phong VND VND VND Y..f:m. Hangmua dang di ou'ong 799.675.000 971.731.805 Nguy~nl~u,v~tl~u 51.149.758.321 32.948.216.972 Ceng cu, dl,lngcu 36.602.601.327 31.942.784.422 Thanh pham 153.570.659.958 4.509.746.618 223.028.114.941 7.721.132.450 HanggUtban 2.895.660.886 107.625.962 245.018.355.492 4.509.746.618 288.998.474.102 7.721.132.450 Bh!n o9n9 ve du' phong giam gia hang ton kho trong ky nay va ky tru'oc nhu' sau: Ky nay Ky truck YNQ. YNQ. 55 dir dau nam/ky 7.721.132.450 192.754.415 Hoan nh~p dl,f phong (3.211.385.832) 55 du cu51 nam/ky 4.509.746.618 192.754.415 10. CHI PHi TRA TRu'OC So euoi ky So oau ky VND VND a. Ngan han Chi phi tra tnrdc ve thue heat o9ng 644.803.575 49.999.999 Ceng cu, dvng cu xuat dung 992.072.086 985.915.922 Chi phi tra tru'oc ngan h~n khac 428.185.422 447.892.405 2.065.061.083 1.483.808.326 b.Daih\ln Tien thue dat va phi 5U' dvng cd so h~ tang 0 903.432.422 910.546.064 Khu Cong Nghi~p Ti~n 5dn Bac Ninh Ceng cv, dvng Cl,lxuat dung 1.702. 909.233 1.908.563.020 L
CONGTV CO PHAN VJ~T NAM KY NGHESUCSAN-TRV So' cHiNH THUYETMINH BAO CAOTAl cHiNH QUi' 1 NAM 2018 (Tiep theo) MAUSO B 09-DN 11. TAl SAN CODINH HO'UHiNH Nha ella May moe Phu'dng ti~n v~n tai Thie't b] va Tong va v~t kien true va thiet b] va truven d~n dunq cu quan Iy Y1iIl Y1iIl Y1iIl Y1iIl ~ NGUYEN GIA 56 dau ky 4.171.441.523 161.113.638.012 40.169.233.961 13.389.882.089 218.844.195.585 Mua sam mOi 1.282.863.636 1.282.863.636 Dau tir xay dl,ITlgco ban hoan thanh Dieu ehuyen nQi bQ 560.000.000 560.000.000 Tang khac Thanh Iy, nhu'gng ban Dieu ehuyen nQi bQ (61.126.800) (80.665.218) (141. 792.018) Giam khac 56 eu6i ky 4.171.441.523 162.335.374.848 40.729.233.961 13.309.216.871 220.545.267.203 GIA TRJ HAO MON LUY KE 56 dau ky 1.122.169.095 110.708.696.134 27.595.403.191 5.121.504.532 144.547.772.952 Khau hao trong nam 164.026.068 3.275.448.000 877.514.540 476.240.589 4.793.229.197 Dieu ehuyen nQi bQ 560.000.000 560.000.000 Tang khac Thanh Iy, nhu'gng ban Dieu ehuyen nQi bQ (58.613.075) (62.300.772) (120.913.847) Glam khac 56 eu6i ky 1.286.195.163 113.925.531.059 29.032.917.731 5.535.444.349 149.780.088.302 GIA TRJ CON ~I T\li ngay crau ky 3.049.272.428 50.404.941.878 12.573.830.770 8.268.377.557 74.296.422.633 T\li ngay cuoi ky 2.885.246.360 48.409.843.789 11.696.316.230 7.773.772.522 70.765.178.901 T9i ngay 31 thang 03 nam 2018, nguyen gia cua tai san e6 dinh hO'uhinh da khau hao het nhl1ngv~n con su dl,lng la 22.059 trieu dong (t9i ngay 31 thang 12 nam 2017: 12.158 tri~u dong). Nhl1trinh bay t9i Thuyet minh 5620 va Thuyet minh 5621, t9i ngay 31 tMng 03 nam 2018, tai san e6 dinh hO'uhinh co gia tri con 19ila 8.962 tri~u dong (t9i ngay 31 the chap t9i ngan hang de dam baa eho cae khoan vay eua Cong tv. thang 12 nam 2017: 9.322 tri~u dong) dl1c;1e 13
CONG TV CO PHAN VIET NAM KY NGHESUCsAN-TRV SO CHiNH THUYIETMINH BAo CAOTAl CHiNH NAM2018 (Tiep theo) MAu SO B 09-DN 12. TAl sAN COI>INH VO HiNH Quyen sU'dunq CJat Ph'an rnern may tinh Tong Y.NQ. Y.NQ. Y.NQ. NGUY~N GIA 55 CJ'auky 255.556.473.433 4.167.354.270 259.723.827.703 D'au tu' xay dl/l1g co ban noan thanh 55 cu51 ky 255.556.473.433 4.167.354.270 259.723.827.703 GIA TIq HAO MON LOy KE 55 CJ'auky 14.043.489.583 1.881.669.430 15.925.159.013 Khau hao trong narn 1.777.960.350 197.062.953 1.975.023.303 55 cu51 ky 15.821.449.933 2.078.732.383 17.900.182.316 GIA TIq CON ~I T,I ngay dau ky 241.512.983.850 2.285.684.840 243.798.668.690 T,I ngay cuoi ky 239.735.023.500 2.088.621.887 241.823.645.387 Nguyen gia cua tai san co djnh vo hinh da khau hao het nhu'ng v~n con su dl,mg tal ngay 31 thang 03 narn 2018 la 39 tri~u dong. 13. CHI PHi xAY DI/NG CO BAN DO DANG 55 cu51 ky 55 CJau ky ~ ~ xay dl,fng dl/ an dl dClI va CJolmal cong nghf; nha may gh~t mo gla 11.259.441.287 10.507.326.219 sue va che bien thl/c phgm tiill Long An Hf; th5ng xu Iy ruroc thai 1.871.038.183 1.871.038.183 Xay dl,fng co ban da dang khac 785.739.390 649.617.104 13.916.218.860 __ ..1_3 ...... 0..2..7...... 9... 8..,1 ..... 5... 0_6"" 14. I>AUTlI G6p VON VAO DON VI KHAc 55 cuel ky 551u'c;1ng % sa % bh~u Gla gec Gla tr] hcp Iy co phleu hO'u quyet Y.NQ. Y.NQ. Ngan hang TMCP Sal Gon Cong Thu'dng 591.743 0.19% 0.19% 5.512.670.000 7.199.737.081 15. TAl sAN THUlETHU NH~P HOAN~I 55 cu51 ky Y.NQ. Thue su§'t thue thu nh~p doanh nghif;p sU'dl,lng CJg 20% 20% xac CJ!nhgla tr! tal san thue thu nh~p hoan I'ill Tal san thue thu nh~p hoan IiiiI lien quan CJenkhoan 32.173.590.577 32.703.353.501 chenh If;Ch tiilm thai chu'a CJu'c;1C khau tru cua cac khoan dl/ phong Tal san thue thu nh~p hoan IiiiI lien quan CJenkhoan 640.100.366 9.419.487.305 chenh I~ch tiilm thai chu'a CJu'c;1c khau tru cua cac khoan chh~'tkh§'u trich tru'etc Tal san thue thu nhtp hoin 1,1 6.562.738.188 8.424.568.161 14
CONGTV CO PH AN VI~T NAM ICY NGHESUCsAN-TRV sa CHiNH THUYIETMINH BAo cAo TAl CHiNH NAM 2018 (Tiep thea) MAu so B 09-DN 16. PHAI TM NGlIOI BAN NGAN H~N 55 cu5i ky 55 dau ky 55 co kha nang 55 co kha nang Gia tr] tra n9 Gia trj tra no VND VND VND VND a. Phai tra cho cac ben thu ba 202.798.446.459 202.798.446.459 174.347.778.279 174.347.778.279 Trong d6: - Cong ty TNHH LLfdng tnuc G?O Vi~t 81.045.367.500 81.045.367.500 89.374.867.500 89.374.867.500 - Phai tra cae nha cung cap khac 121.753.078.959 121.753.078.959 84.972.910.779 84.972.910.779 b. Phai tra cho ben lien quan 2.702.213.822 2.702.213.822 59.936.296.652 59.936.296.652 (xem Thuyet minh 55 39) 205.500.660.281 205.500.660.281 234.284.074.931 234.284.074.931 17. THUlEvA cAc KHoAN KHAc PHAI NQP NHA NlIoc 55 dau narn So phal ne;,p So phal tra he;, So da ne;,p (Trinh bay ICilI) trong narn cac chi nhanh trong narn So cuol narn ~ ~ ~ Y1i!l VND Thue gia tr] gia tang 7.987.059.226 23.549.169.164 4.348.513.766 29.296.635.602 6.588.106.554 Thue gla tr] gia tang hang nh~p kh~u 2.707.526.432 2.707.526.432 Thue xuat nh~p kh~u 201.186.444 201.186.444 Thue thu nhap doanh nghl~p 18.913.090.987 7.749.253.749 3.065.058.407 19.592.841.448 10.134.561.695 Thue thu nh~p ca nhan 231.581.388 2.252.125.302 1.738.201.817 3.635.031.466 586.877.041 Thue nha c1atva tien thue c1at 1.324.205.017 1.200.918.888 1.358.835.391 993.930.531 2.890.028.765 Thue oat phi nang nghi~p 30.561.660 10.418.818 40.980.478 ,.. cac loal thue khac, phi va I~ phi va cac 300.299.111 84.415.136 82.000.000 466.714.247 khoan phal ne;,pkhac Thue nha thEw 48.686.908 48.686.908 L~ phi mon bai 7.000.000 82.000.000 89.000.000 C.§C IOiJithue khac 300.299.111 28.728.228 329.027.339 28.756.235.729 37.859.571.911 10.603.028.199 57.360.580.417 20.240.554.533 15
Cc)NG TV CO PHAN VI~T NAM KY NGHE SUC SAN-TRI,I SO CHfNH THUVET MINH BAo cAo TAl CHfNH NAM 2018 (Tiep theo) MAu SO B 09-DN 18. CHI PHi PHAI TRA NGAN H~N So euoi ky ~ a) Ng6" h," Chi phi kiem toan 449.862.501 455.000.000 Chi phi dong phuc 443.181.822 Chi phi kharn sue khoe 516.249.999 Chi phi phal tra khac 215.909.091 97.465.646 1.625.203.413 552.465.646 19. PHAI TRA NGAN H~N KHAc So cudl ky So dau ky YNQ. YNQ. a) NgA" h\ll" Bao hh~mxa hQi, bao hh~my te, bao hi~m that 1.858.761.338 1.122.899.654 nghi~p, klnh phi cong doan Phaltra ve co phan hoa Phal tra khac cho ben lien quan 408.826.807 408.826.807 (xem Thuyet mlnh so 38) Chiet khau ban hang 7.658.771.697 9.422.863.463 H~ trc ban hang 5.222.853.344 5.787.449.300 Chi phi v~n chuy~n 171.966.910 Nh~n ky circe, ky quy 15.276.421.082 10.275.371.538 Lal yay 239.599.827 273.537.818 Phai tra khac 3.896.704.116 8.157.899.810 34.561.938.211 35.620.815.300 20. VAVNGAN H~N 56 dllu ky Trong nam 56 cu6i ky Gia tr] Yay Thanh tcan Phan lo~i I~I Gia tr] ~ ~ ~ ~ ~ Nganhilng TMCP Ngo~i 144.160.497.561 (144.160.497.561) Thu'dngVi~t Nam Nganhang TMCPCong 58.452.617.634 185.060.388.793 (58.452.617.634) 185.060.388.793 Thu'dngVI~t Nam (*) Ngan hang TMCPNgo~i 4.744.155.428 (1.186.038.857) 1.186.038.857 4.744.155.428 Thu'dngVi~t Nam (xem Thuyet minh 56 21) Nganhang TNHHMTV 5hinhan Vi~t Nam 5.647.058.824 (1.411.764.706) 1.411.764.706 5.647.058.824 (xem Thuyet minh 56 21) 213.004.329.447 185.060.388.793 p05.210.918.758l 2.597.803.563 195.451.603.045 (*) Ngay07 thang 11 narn 2017, Congty ky hop dong tin dl,lngso 1102/2017-HDCVHM/NHCT924- VI55AN voi Ngan hang TMCPCongThu'dngVi~t Nam ("Vietinbank") - Chi nhanh 7 - Thanh pho Ho Chi Minh, h9n mue 190.000.000.000dong eho ml,ledieh tai trq nhu eauvon Iu'udQngphl,leVI,I h09t dQngsan xuat kinh doanh. Hqp dong yay nay e6 thai h9n den het ngay 01 thang 10 nam 2018, thai h9n eho yay eua tUng Giay nh~n nq toi da khong qua ba thang. Khoanyay nay eh!u lai suat du'qexae d!nh t9i thai diem giai ngan von yay theo thong bao lai sua'teua Vietinbank trong tUng thai ky va du'qeghi tr€m tUng Giay nh~n nq, lai suat yay trong nam nay la 5,2%/nam. Day la khoanyay khong co bao dam bang tai san. T9i ngay 31 thang 03 nam 2018 va 31 thang 12 nam 2017, Congty khong e6 khoan yay ngan h9n nao qua h9n thanh toano 16
CONG TV c6 PHAN VIeT NAM ICYNGHe SUCSAN-TRV so CHiNH MAu 56 B 09-DN THUYETMINH BAo cAo TAl CHiNH QUY 1 NAM 2018 (Tiep theo) 21. VAY DAI H~N S5~~uky ~T~rO~n~g~n~a~m~ ~-----------S-5-c-u5-i-k~y Gia trl Yay Thanhtoan PhanIOilllill Gla tr] ~ ~ ~ ~ ~ NganhangTMCPNgoili ThlfdngVi~t Nam(*) 15.418.505.140 (1.186.038.857) 14.232.466.283 NganhangTNHHMTV ShinhanVI~t Nam (**) 7.058.823.528 (1.411.764.706) 5.647.058.822 22.477 .328.668 - (2.597.803.563) 19.879.525.105 (*)T9i ngay 27 thang 02 narn 2017, Cong ty ky hop dong vay dai han so 0020/KHDN2/17DH vOi Ngan hang Thlldng mal Co phan Ngo9i Thlldng Vi~t Nam ("Vieteombank") - Chi nhanh Thanh pho Ho Chi Minh vOi han rmrc la 27.556.200.000 dong nhu'ng khong qua 70% tong rmrc dau tll cua dl/ an, rnuc dieh su dl,lng von vay la tai tro von dau tll tai san co dlnh, Khoan vay nay co thai han la 60 thang ke tLt ngay giai ngan dau tlen, n
Cc)NG TV cd PHAN VIeT NAM ICY NGHe SUC sAN-TRV SO CHiNH MAu SO B 09-DN THuvtT MINH BAo cAO TAl CHiNH QUY 1 NAM 2018 (Tiep theo) 22. QUY KHEN THU'ONG, PHUC LQ'I Quy ni3Y hinh thanh tlI vi~c trfch I~p tlIlc;1inhuan chua phan phoi theo Nghi quyet cua cac co dong su tal £)~i hQi dong co dong thu'ong nien cua Cong tv, Quy nay du'c;1C dl,mg de chi tra tien thu'(1ng va phuc lc;1icho nhan vien cua Cong ty theo chlnh sikh khen thu'(1ngva phuc lc;1icua Cong ty va thu'(1ngcho HQidong Quan trl theo muc dQ hoan thanh cong vi~c cua tlIng thanh vien HQidong Quan tr] cua Cong tv. Bien dQngcua quy khen thu'(1ng,phuc lc;1itrong narn nhu' sau: Quy thLfongban Quy khen thLfong Quy phuc l
CONG TV CO PHAN VIET NAM ICY NGH~SUCSAN-TRVSo' CHiNH THUYETMINH BAO cAO TAl cHiNH QUi' 1 NAM 2018 (Tiep theo) MAu SO B 09-DN 25. VONCHUSo' HO'U Thay ((oi trong von chu so hU'u Von gop Quy dau tu' Lc;1i nhuan sau thue cua chu so hU'u phat tri~n chua phan phoi Tong ~ YNQ. ~ VND So dU't\li ngay 01 thing 01 nam 2017 809.143.000.000 55.453.773.360 864.596.773.360 Lc;1i nhuan thuan trong narn 127.995.137.767 127.995.137.767 Dieu chuy~n lc;1inhuan tlt cac chi nhanh 2.153.784.253 2.153.784.253 Trich Quy dau tu' phat tri~n 28.432.888.063 (28.432.888.063) Trich quy khen thu'ong va phuc lc;1i (23.189.259.920) (23.189.259.920) (11.800.000.000) (11.800.000.000) T