Dacrc kiem loan b& LONG TY TNHH KIEM TORN VIET UC (VAAL) CONG TY TNHH MOT THANH VIEN XO SO KIEN THIET LAM BONG BAO CAO TAI CHINH HA B1J C KIEM TORN Cho nam tai chinh ket thuc tai ngay 31 thing 12 nam 2013
MUC LUC Trang I BAO CAO CUA BAN GIAM DOC 01-02 2 BAO CAO KIEM TOAN DOC LAP 03-04 3 BANG CAN DOI Kt TOAN 05-06 4 BAO CAO KET QUA HOAT DONG KINH DOANH 07-07 5 BAO CAO LUU CHUYEN TIEN TE 08-08 6 THUYET MINH BAO CAO TAI CHINH 09-18
1 CONG TY TNHH MOT THANH VIEN XO SO KIEN THIET LAM BONG So 4 Tran Hung Dao, phuong 3, thanh pho Da Lat, tinh Lam Dong BAO CAO CUA BAN GIAM DOC Ban Giam doc Cong ty TNHH MTV Xo So Kie-n Thiet Lam Dong (sau day goi tat la "Cong ty") trinh bay Bao cao nay cung voi Bao cao tai chinh cua Cong ty da duac kiem town cho nam tai chinh ket thuc ngay 31 thang 12 nam 2013 Ban Giam doc va cac phbng ban trong nam 2013 va tai ngay lap Bao cao tai chinh Ban Clam doc - Ong Thai Khac Tho Giam doc - Ong Nguyen Dirc Viet Ph6 Giam doe - Ong Do Dinh Hanh Phd GiAm do-'c Phong ke toan - Ong Luang Huu Dirc Truo'ng phbng Nguoi dai dien theo phap luat - Ong Thai Khac Ng(? Giam doc Kiem toan doc lap: Cong ty TNHH Kie-m town Viet Uc Cong box trach nhiem cua Ban Clam doc doi vo'i Bao cao tai chinh Ban Giam doc Cong ty chiu trach nhiem ve viec lap Bao cao tai chinh phan anh trung thirc, hqp 1y tinh hinh tai chinh tai ngay 31/12/2013, ket qua host dung kinh doanh va tinh hinh luu chuyen tin to cua Cong ty trong nam tai chinh ket thuc cung ngay. Trong qua trinh lap Bao cao tai chinh, Ban Giam doc Cong ty cam ket da tuan thu cac yeu cau sau: - L ra chop cac chinh sack ke toan thick hop va ap dung cac chinh sash nay mot cach nhat quan; - Dua ra cac danh gia, du down hop 1y va than trong; - Tuan thu cac chuan muc ke toan Viet Nam, the do ke toan doanh nghiep va cac quy dinh phap ly co lien quan den viec Iap va trinh bay bao cao tai chinh; - Lap cac bao cao tai chinh tren ca sa doanh nghiep hoat dung lien tuc. Ban Giam doc nhan dinh rang khong co bat ky mot nghiep vu, mot su kien, mot van de bat thubng nao phat sinh to sau ngay ke-t thuc nien do den ngay Iap bao cao nay co anh huong trong yeu den cac bao cao tai chinh cua Cong ty cua nam tai chinh hien hanh. Mot so chi so danh gia tinh hinh tai chinh va kat qua kinh doanh cua doanh nghiep Chi tieu Nam nay Nam trubc 1. Bo tri ca cau tai san va co cau nguon von 1.l Bo tri ca cau tai san (%) - Tai san dai han / Tong Tai san 23,05 24,44 - Tai san ngan han / Tong tai san 76,95 75,56 1.2 Bo tri ca cau nguon von (%) - Ng phai tra / Tong nguon von 32,54 26,45 - Nguon von chu sb hiru / Tong nguon von 67,46 73,55
2 CONG TY TNHH MOT THANH VIEN XO SO KIEN THIET LAM BONG So 4 Tr an Hung Dao, phuong 3, thanh ph 0^ Da Lat, tinh Lam Dong 2. Kha nang thanh toan 2.1 Kha nang thanh town hien hanh (lan) 3,07 3,78 2.2 Kha nang thanh town ng ngan han ( Ian) 2,36 2,89 2.3 Kha nang thanh town nhanh ( Ian) 1,51 1,32 2.4 Kha nang thanh town ng dai han ( Ian ) N/A 85,02 3. Ty suat sinh Iiri 3.1 Ty suat Iqi nhuan tren doanh thu thunn (%) - Ty suat lgi nhuan trubc thud tren doanh thu thuan 10,85 10,51 - Ty swat Iqi nh uan sau thud tren doanh thu thunn 8,15 7,90 3.2 Ty suat Iqi nhuan tren tong tai san (%) - Ty suat 1gi nh uan truoc thud trdn tong tai san 29,19 31,23 - T' suat Igi nh uan sau thud tren tong tai san 21,93 23,47 3.3 T' suat Igi nhuan sau thud tren nguon On chu so huu (%) 32,55 31,91 IW201h. `^ C V MT TF^CHArIEfi ^JJI9 = MOTTH 1<6SOl;li H T O LAki DONG "O a^4 P^^O 03 nam 2014 d6c Thai Khac Ngq Clam d c
fr CONG TV TNHH KIEM TOAN VIET UC 7 Nam Quoc Cang, Quin 1, Tp. Ho Chi Minh Tel: (84-8) 3925 1360 Fax: (84-8) 3925 1359 So:14032908012 BAO CAO KIEM TOAN DOC LAP Kfnh gai : Ban Giam doc CONG TV TNHH MOT THANH VIEN XO SO KIEN THIET LAM HONG Bao cao kiem toan ve bao cao tai chinh Chung toi da kiem toan bao cao tai chinh kern theo cua Cong ty TNHH MTV Xo So Kie-n Thiet Lam Dong dugc Iap ngay 20/03/2014, to trang 05 den trang 18, bao gom Bang can d oi ke- town tai ngay 31 thang 12 nam 2013, Bao cao ket qua hoat dong kinh doanh, Bao cao luu chuyen tin to cho nam tai chinh ket thuc ciing ngay va Ban thuyet minh bao cao tai chinh. Trach nhiem cua Ban Clam Hoc Ban Giam doc Cong ty chiu trach nhiem ve viec la"p va trinh bay trung thuc va hop ly bao cao tai chinh cua Cong ty theo chuan muc ke toan, the do Ice toan doanh nghiep Viet Nam va cac quy dinh phap Iy co lien quan den viec Iap va trinh bay bao cao tai chinh va chiu trach nhiem ve kiem soat not bq ma Ban Giam doc xac dinh la can thiet de- dam bao cho viec lap va trinh bay bao cao tai chinh khong co sai sot trong yeu do gian lan hoc nham Ian. Trach nhiem cua Kiem Toan Vien Trach nhiem cua chung toi la dua ray kin ve bao cao tai chinh dua tren ket qua cua cuqc kiem toan. Chung toi da tien hanh kiem town theo cac chuan mirc kiem town Viet Nam. Cac chuan muc nay yeu cau chung toi tuan thii chuan muc va cac quy dinh ve dao duc nghe nghiep, lip ke hoach va thuc hien cugc kiem town dd dat dugc su dam bao hop ly ve viec lieu bao cao tai chinh cua Cong ty co con sai sot trong yeu hay khong. Cong vide kiem town bao gom thuc hien cac thu tuc nham thu thap cac bang chung kiem town ve cac so lieu Va thuyet minh tren bao cao tai chinh. Cac thu tuc kiem town dugc lua chon dua tren xet down cua kiem toan vien, bao gom danh gia rui ro co sai sot trong yeu trong bao cao tai chinh do gian lan hoc nham lan. Khi thuc hien danh gia cac rui ro nay, kiem town vien da xem xet kiem soat not bo cua Cong ty lien quan den viec lap va trinh bay bao cao tai chinh trung thuc, hop ly nham thiet U cac tho tuc kiem town pha hop voi tfnh hinh thuc te, tuy nhien khong nham muc dfch dua ray kien ve hieu qua cua kiem soat n6i bo cua Cong ty. Cong viec kiem town cling bao gom danh gia tinh thfch hop cua cac chinh sach ke toan dugc ap dung va tfnh hgp Iy cua cac uoc tfnh ke toan cua Ban Giam doc cling nhu danh gia viec trinh bay tong the bao cao tai chinh. Chung toi tin tuong rang cac bang chung kiem town ma chong toi da thu thap dugc la day do va thich hop lam ca s& cho y kien kiem town cua chong toi. Co so' cua v kien kiem town ngoai tro Chung toi da khong dugc tham gia chung kien viec kiem ke tien mat tai quy cua Cong ty tai ngay 31/12/2013. Cho den thbi diem phat hanh bao cao kiem town nay, chung toi van chua nhan dugc thu xac nhan cung ng phai tratai ngay 31/12/2013.
4 Y kien cua Kiem town vien Theo y kin cua chung toi, ngoai trir anh huang cua van de neu tai don "Co so' cua y kien kiem toan ngoai tru", bao cao tai chinh da phan anh hqp 1y, tren cac khia canh trqng yeu tinh hinh tai chinh cua Cong ty TNHH MTV Xo So Kien Thiet Lam 1Jong tai ngay 31/12/2013, cong nhu ket qua hoat dcjng kinh doanh va tinh hinh luu chuyen tin to cho nam tai chinh ket thuc cung ngay, phu hop v&i chuan mirc ke toan, the do, ke toan (doanh nghiep) Viet Nam va cac quy dinh phap 1y cb lien quan den viec lap va trinh bay bao cao tai chinh. Tp.Hfi hi Minh, ngay 29 thang 03 nam 2014 TORN VIET UC L EU PHAM QUOC HAI Giam doc Kiem town vien GCNDKHNKT so: 0209-2013-160-1 GCNDKHNKT ss: 1168-2013-160-1 a
CONG TY TNHH MOT THANH VIEN XO SO KIEN THIET LAM BONG So 4 Tran Hung Dao, phuang 3, thanh pho Da Lat, tinh Lam Dong BANG CAN DO! KE TOAN Tai ngay 31 thang 12 nam 2013 Mt TU1iVI T SO AUNII Dan vi iinh: i'nd TAI SAN NGAN HAN 100 304.766.186. 113 240.902.397.725 Tien va cac khoan turo'ng duong tin 110 V. 01 194.558.823.564 110.408.793.585 Tien 111 170.558.823.564 90.408.793.585 Cac khoan tuong throng tin 112 24.000.000.000 20.000.000.000 Cac khoan dau to tai chinh ngan han 120 Cie khoan phai thu 130 107.303.412.517 125.321. 194.436 Phai thu cua khach hang 131 V.02 63.882.383.233 70.550.177.997 Tra truoc cho nguai ban 132 V.03 1.536.134.104 6.985.891.157 Phai thu nqi bo ngan han 133 47.024.970.342 Cac khoan phai thu khac 135 V.04 42.003.293.730 878.553.490 Du phang cac khoan phai thu kho doi 139 (118.398.550) (118.398.550) Hang ton kho 140 V.05 2.359.596.436 2.002.996.039 Hang ton kho 141 2.359.596.436 2.002.996.039 Tai sin ngan han khac 150 544.353.596 3.169.413.665 Chi phi tra truac ngan han 151 V.06 364.732.960 168.749.589 Thue va cac khoan khac phai thu Nha nuac 154 2.809.789.120 Tai san ngan han khac 158 V.07 179.620.636 190.874.956 TAI SAN DAI HAN 200 91.298.512.844 77.919.258.886 Cie khoan phai thu dai han 210 - Tai san co dinh 220 78.521.226.905 65.226.730.145 TSCD Mu hinh 221 V.08 45.647.668.057 32.983.939.738 Nguyen gia 222 57.145.175.098 41.570.380.319 Gia tri hao man luy ke 223 (11.497.507.041) (8.586.440.581) TSCD vo hinh 227 V.09 7.775.220.813 7.856.566.773 Nguyen gia 228 7.887.044.173 7.887.044.173 Gia tri hao man My ke 229 (111.823.360) (30.477.400) Chi phi xay dung co ban do' dang 230 V.10 25.098.338.035 24.386.223.634 Bat ding san dau to 240 - Cie khoan dau to tai chinh dai han 250 12.077.219.190 12.305.510.000 Dau to vao tong ty lien ket, lien doanh 252 V. I 1 10.000.000.000 10.000.000.000 Dau to dai han We 258 V.12 2.305.510.000 2.305.510.000 Dv phang giam gia dau to tai chinh dai han 259 (228.290.810) Tai san dai han khac 260 700.066.749 387.018.741 Chi phi tra trubrc dai han 261 V.13 700.066.749 387.018.741 TONG CONG TAI SAN 270 396.064.698. 957 318. 821.656.611
CONG TY TNHH MOT THANH VIEN XO SO KIEN THIET LAM BONG So 4 Tran Hung Dao, phubng 3, thanh ph 05 Da Lat, tinh Lam Dong BANG CAN DOI KE TOAN Tai ngay 31 thang 12 nam 2013 Dan vi tinh: VND NGUONVON 11IA Tll YE I' SO MINH CUO1 NAM NQ PHAI TRA 300 128.874. 948.727 84.322.452.034 Nq ngin ban 310 128.874.948.727 83.405. 934.712 Phai tra cho ngubi ban 312 V.14 288.640.000 451.667.700 Ngubi mua tra tien truohc 313 V.15 337. 880.423 32.214.554 Thue va cac khoan phai nop Nha nutc 314 V.16 47.717.712.621 30.997.583.243 Phai tra cong nhan vien 315 4.681.133.415 3.129.768.213 Cac khoan phai tra, phai nop ngan han 319 V.17 6.353.032.584 2.382.821.423 D4r phbng phai tra ngan han 320 67.248.178.750 44.408.842.080 Quy khen thuong va ph6c lqi 323 V.18 2.248.370.934 2.003.037.499 Nq dai ban 330 916.517.322 Du phbng trq cap mat viec lam 336 916.517.322 NGUON VON CHU SO HIIU 400 267.189. 750.230 234.499.204.577 Von chu so' huv 410 V.18 267.189.750.230 234.499.204.577 Von dau to cua chu so hcru 411 203.336.802.015 142.361.666.562 Quy daau to phat trien 417 34.954.689.671 71.925.677.481 Quy d,r phbng tai chinh 418 28.898.258.544 20.211.860.534 Nguon kinh phi vu quy khac 430 TONG CONG NGUON VON 440 396.064.698.957 318.821.656.611 77oo000^ tc.., ft T?, I^hJ t ihifiinjl'hiti J0 T THA NN r! X05IKfEN THI LAN ad 'NG - Luo'ng Huv D&c Ke toan tru*ng Thai Khaac Ngq Giam doc
!'... 1... i, 1.g., L^ J:,.., r h..1,,.. l./ s,,,.l.....,..., 1,,, i.,.l..1 7 CONG TY TNHH MOT THANH VIEN XO SO KIEN THIET LAM HONG So 4 Iran Hung Dao, phubng 3, thanh ph o^ Da Lat, tinh Lam D$ng R KET QUA HOAT DONG KINH DOANH Cho nam tai chinh ket thuc tai ngay 31 thang 12 nam 2013 Dan vi tinh: VND CIII TI E D MA TIIUYET MINII SO NAM NAY NAM T12U(IC 1. Doanh thu ban hang va cung cap dich vu 01 vi. 1 1.225.302.884.387 1.089.136.103.132 2. Cie khoan giam tror doanh thu 02 VI.2 159.481.846.775 141.681.310.541 3. Doanh thu thuan ve ban hang va cung cap dich vp 10 VI.3 1.065.821.037.612 947.454.792.591 4. Gia von hang ban 11 VIA 909.776.063.453 811.611.235.829 5. Lqi nhuan gop ve ban hang va cung cap dich vy 20 156.044.974.159 135.843.556.762 6. Doanh thu hoat do, ng tai chfnh 21 VI.5 2.640.077.243 6.022.918.884 7. Chi phi tai chinh 22 VI.6 266.131.477 197.163.889 - Trong do : Chi phi Idi vay 23 37.840.667 197.163.889 8. Chi phi ban hang 24 7 U 9. Chi phi quan Iy doanh nghiep 25 43.707.139.125 42.106.439.132 10. Lqi nhuan thuan tir host dong kinh doanh 30 114.711.780.800 99.562.872.625 11. Thu nhap khac 31 VI.7 916.517.322 12. Chi phi khac 32 10.909.091 13. Lqi nhuan khac 40 905.608.231 14. Tong Iqi nhuan ke toan truo 'c thue 50 115.617.389.031 99.562.872.625 15. Chi phi Thud TNDN hien hanh 51 VI.8 28.753.408.926 24.735.719.378 16. Chi phi Thud TNDN hoan lai 52 17. Lqi nhuan sau thue thu nhap doanh nghigp 60 86.863.980.105 74.827.153.247 18. LAi co' ban tren c06 phieu 70 ttiatn 3 nam 2014 ki i.^ VIX51 1... ^ ^ltf1chnrie.;; r.'^y^ * N^TTNA^!!,; XOS i? Ki t!th;ti 6/', r -=T t. Luang Huv Du c Ke toan tru&ng Thai Khac Ngp Clam doc
/',:,.,r.,,,.,,:.,l.,1,.1, l,,, 1:,,,.A, 1,:,.,1, :.., LL, 4,,.. Irinr,..r...,.., l,.;., ^.;., t:,l.41,1 1, R CONG TY TNHH MOT THANH VIEN XO SO KIEN THIET LAM BONG So 4 Tran Hung Dao, phubng 3, thanh ph -0 Da Lat, tinh Lam Hong BAO CAO L" CHUYEN TIEN TE Cho nam tai chinh ket thac tai ngay 31 thang 12 nam 2013 Dan vi tinh: VND NIA SO NAM NAY 1. Luv chuyen tin to hoat dq"ng sin xuat, kinh doanh 1. Tien thu tir ban hang, cung cap hang h6a dick vu va doanh thu khac 01 25.747.214.494 25.257. 158.325 2. Tien chi tra cho nguai cung cap hang hoa va dich vu 02 (83.356.175.142) (109.763.051.727) 3. Tien chi tra cho ngubri lao do, ng 03 (13.322.527.400) (12.051.625.532) 4. Tien chi tra lai vay 04 (37.840.667) (197.163.889) 5. Tien chi n6p thue thu nhap doanh nghiep 05 (37.500.000.000) (20.230.454.977) 6. Tien thu khac tir hoat dong kinh doanh 06 910.372.325.241 644.172.513.011 7. Tien chi khac tir hoat dong kinh doanh 07 (714.998.230.300) (532.567.238.370) Luu chuyen tin thuan tir hot dong kinh doanh 20 86.904.766.226 (5.379.863.159) II - Luu chuyen tien to hoat dq"ng dau to P I - Tien chi de mua sum, xay dung TSCD va cac tai san dai han khac 21 (5.172.726.853) (20.237.943.632) - Tien thu lai cho vay, co tuc va Igi nhuan dugc chia 27 2.417.990.606 5.732.892.336 Lu u chuyen tien thuan tu hot dong dau tir 30 (2.754.736.247) (14.505. 051.296) III - Ltru chuyen tien tir host dong tai chinh - Tien vay ng&n han, dai han nhan dugc - Tien chi tra ng goc vay Luv chuyen tien thuan to hoat dong TC Luv chuyen tien thuan trong k3' Tien vi turo'ng dunng tien dau ky Anh huong cua thay doi ty gia hoi doai quy doi ngoai to Tien On cuoi ky 33 20.900.000.000 45.200.000.000 34 (20.900.000.000) (45.200.000.000) 40 50 84. 150.029.979 (19.884.914.455) 60 110.408.793.585 130.293.708.040 61 70 58.823.564 110.408.793.585 lzx 1, 1Al Mo1TH,^v: 1 XO50KI.F11T 4; LAN 60NG fit. y^l^iyr(g nam 2014 Lu o'ng H6u Me Ke toan tru o'ng Thai KhAc Ngq Giam doc
P,;Y, ih..vat mink n,,v In m61 ha nhan khan' the tach rai vii bao cao tai chinh quoit dinh Um 9 CONG TY TNHH MOT THANH VIEN XO SO KEEN THIET LAM HONG So 4 Tran Hung Dao, phuang 3, thanh pho Da Lat, tinh Lam Dong BAN THUYET MINH BAO CAO TAI CHINH Cho nam tai chinh ket thuc tai ngay 31 thing 12 nam 2013 1. DAC DIEM HOAT HONG CUA DOANH NGHIEP 1. Hinh thuc so huiu von Cong ty TNHH MTV Xo So Kin Thiet Lam Dong la mot Doanh nghiep nha nuoc duac thanh lap theo quyet dinh so 687/UB-TC ngay 24/10/1992 va duac chuyen doi sang Cong ty TNHH Mot Thanh Vien theo Quye-t dinh so 1862/QD-UBND ngay 21/07/2005 cua lily ban nhan din tinh Lam Dong. Cong ty TNHH MTV Xo So Kin Thiet Lam Ding hoat dpng theo Giay chung nhan dang kk kinh doanh so 4204000007 do Sct Ke hoach va Dau to tinh Lam Ding cap 1an dau ngay 16 thing 08 nam 2005 va theo Giay chimg nhan dang kk Doanh nghiep thay doi lan thir 5 so 5800000230 ngay 04 thing 11 nam 2013. Cong ty TNHH MTV Xo So Kien Thiet Lam Dong la mot doanh nghiep 100% von nha nu6c Chu soy hilu cua Cong ty: lily ban nhan din tinh Lam Dong Hinh thoc sa huu von: Cong ty trach nhiem huu han mot thanh vien Von dieu 1e dang ky: 141.000.000.000 VND Tru soy chinh: So 4 Tran Hung Dao, phuang 3, thanh pho Da Lat, tinh Lam Dong. Thong tin ve chi nhanh theo Giay chung nhan Ong ky doanh nghiep (*) Chi nhanh 1 Chi nhanh Cong ty TNHH MTV Xo So Kien Thiet Lam Dong - Trung Tam The Thao Da Lat Dia chi Sc 29 Yersin, phuang 9, thanh pho Da Lat, tinh Lam gong Ma" so 5800000230-002 Chi nhanh 2 Chi nhanh Cong ty TNHH MTV X6 So Kin Thiet Lam Ding - CLB Bong Da Xo So Kien Thiet Lam Dong Dia chi So 29 Yersin, phuang 9, thanh pho Da Lat, tinh Lam Hong Ma so 5800000230-003 (*) Theo quye-t dinh so 70 /QD-UBND ngay 14/01/2013 cua lily ban nhan din tinh Lam Dong ve viec chuyen giao Do, i bong da Lam Dong true thuoe Cong ty TNHH MTV Xo So Kien Thiet Lam Dong ve Trung tam the due the thao tinh thi ke- tir thai diem do Cong ty da khong con quan 1y CLB Bong da Xo So Kin Thiet Lam Dong 2. Ng3nh nghe kinh doanh: - Hoat dong xo so, ca cuac va dinh bac. Chi tiet: host long xs so kien thiet. Dich vu luu tru ngan ngay. Chi tiet: dich vu luu tro. - Nha hang va cac dich an uong phuc vu urn dong. Chi ti et: dich vu an uong. - Hoat dong cua cac ca s& the thao. - Hot dong coa cac cau lac bo the thao. Chi tiet: cau lac bo bong da. - Dich vu du lich. Quang cao trong khuon vien Trung tam the thao CDSP - XSKT Da Lat. II. KY Kt TOAN, DON V1 TIEN TE S& DUNG TRONG Kt TOAN 1. Ky ke town nam: Ky ke town nam bat dau tir ngay 01 thing 01 va ket thuc ngay 31 thing 12 hang nam. 2. Don vi tien to srr dung trong ke toan: Dom vi sir dung dong Vigt Nam (VND) trong hach town ke toan va trinh bay bao cao tai chinh.
nz._.r...^.. :._r_._z.. t_s r_ --'-r_a.-_ r_^ e -Z I: d_-_._ ^:._r_ r.^ 1n CONG TY TNHH MOT THANH VIEN XO SO KIEN THIET LAM HONG So 4 Tran Hung Dao, phuang 3, thanh pho Da Lat, tinh Lam Hong BAN THUYET MINH BAO CAO TAI CHINH Cho nam tai chinh ket thuc tai ngay 31 thing 12 nam 2013 III. CHUAN MUC VA CHE DO KE TOAN AP DUNG 1. Che d o ke town ap dung: Cong ty ap dung the do Ke town Doanh nghiep Viet Nam ban hanh theo Quyet dinh so 15/2006/QD-BTC ngay 20/3/2006 coa Bo Tai Chinh, thong to 244/2009/TT-BTC ngay 31/12/2009 ve viec huong din sua doi, bo sung Che do, ke town Doanh nghiep, thong to 168/2009/TT-BTC ngay 19/08/2009 ve hu&ng din ke town ap dung doi v6i Cong ty x6 so kien thiet va cac quy dinh phap ly co lien quan den viec lap va trinh bay bao cao tai chinh. Cac bao cao tai chinh dugc Iap theo nguyen tic gia goc va co s6 don tick. 2. Tuyen bo ve viec tuan thu Chun my.c ke toan Cong ty da ap dung cac Chuan muc ke toan Viet Nam va cac van ban hu6ng din Chuan muc do Nha nuac ban hanh. Vi vay, cac bao cao tai chfnh kern theo khong nhim muc dich phan anh tinh hinh tai chinh, ket qua hoat do, ng kinh doanh va Iuu chuyen tien to theo cac nguyen tic va thong Ie ke town da dugc thua nhan a ngoai nu6c Cong hba XHCN Viet Nam. 3. Hinh thu c so ke toan ap dung: Nhat ky chung IV. CAC CHINH SACH Kt TOAN AP DUNG 1. Nguyen tic ghi nhan tin va cac khoan twang dining Lien Tien va cac khoan thong duong tin bao go^m tin mat tai quy, tin gcri ngin hang khong ky ban va cac khoan dau to ngan ban co kha nang de ding chuyen d6i thanh mot Iugng tin xac dinh co thai han dao ban ban dau khong qua 3 thing tinh tir ngay cua bang can doi ke toan. Nguyen tic va phwt ng phdp quy doi cac thong lien khdc ra dong tien sr dung trong ki todn: Cac nghiep vu phat sinh bang ngoai to dugc quy doi sang dong Viet Nam theo tt gia hoi doai giao dich thuc to tai ngay phat sinh nghiep vu. Cac khoan muc tin to co goc ngoai to dugc quy doi sang dong tien hach toin theo ty gia mua vao cua ngin hang thuong mai giao dich tai thai diem lap bang can doi ke toan. Chenh Iech ty gia phat sinh trong ky va chenh lech t gia thuan do dinh gia lai so du cuoi ky cua cac khoan muc tien to co goc ngoai to dugc ket chuyen vao ket qua kinh doanh trong ky. 2. Cac khoan phai thu Cac khoan phai thu dugc trinh bay tren bao cao tai chinh theo gia tri ghi so cac khoan phai thu tir khach hang va phai thu khac cung vbi du phbng dugc lap cho cac khoan phai thu kho dbi; Du phbng khoan phai thu kho dbi dugc u&c tinh dira tren ca sa xem xet cua Ban Giam doc doi vbi tat ca cac khoan phai thu tai thai diem lap Bao cao tai chinh. Cac khoan phai thu dugc xac dinh la khong the thu h6i sd duct xoa so. Tang hoac giam so du phbng phai thu kho doi dugc hach toan vao chi phi quan Iy doanh nghiep trong ky. 3. Chinh sach ke toan doi vbi hang ton kho a. Nguyen tic ghi nhan ton kho: Hang ton kho dugc ghi nhan theo gia goc. Truing hop gia tri thuan co the thuc hien dugc thap han gia goc thi ghi nhan theo gia tri thuan co the thuc hien dugc.
J...,..,,.4:...1 l. x... 1 1 CONG TY TNHH MOT THANH VIEN XO SO KIEN THIET LAM BONG So 4 Tran Hung Dao, phuang 3, thanh pho Da Lat, tinh Lam Dong BAN THUYET MINH BAO CAO TAI CHINH Cho nam tai chinh ket th6c tai ngay 31 thing 12 nam 2013 Gia goc hang ton kho bao gom: Chi phi mua va cac chi phi lien quan true tip khac phat sinh de c6 dugc hang ton kho a dia diem va trang thai hien tai. Trong truing cac san pham duac san xuat, gia goc bao gom tat ca cac chi phi truc tip va chi phi san xuat chung dua tren cac cap dq boat dong binh thuang. Gia tri thuan c6 the thuc hien duac la gia ban u6c tinh c6a hang ton kho trong chu ky kinh doanh binh thuang trir (-) chi phi u6c tinh de hoan thanh san pham va chi phi u6c tinh can thiet cho viec tieu thy chung. b. Phuong phap tinh gia tri hang ton kho: c. Phu ong phap hach toan hang ton kho: Thuc to dich danh Ke khai thuang xuyen d. Phurong phap 1ap du, phong gum gia hang ton kho: Du phong giam gia hang ton kho dugc lap vao thai diem ket th6c nam tai chinh la so chenh Lech giua gia goc c6a hang ton kho ton hon gia tri thuan c6 the thuc hien dugc. 4. Nguyen tic ghi nhan va khau hao tai sin co dinh (TSCD) a. TSCD huv hinh va vo binh Nguyen gia tai san co dinh bao gom gia mua va nhung chi phi co lien quan truc tip den vigc dua tai san vao boat dong. Cac chi phi mua sim, nang cap va doi mbi tai san co dinh dugc tinh vao gia tri tai san, chi phi bao tri sira chfra duac tinh vao bao cao ket qua hoat dong kinh doanh trong ky. Khi tai san dugc ban hay thanh 1y, nguyen gia va gia tri hao mon My ke dugc x6a so va bat ky cac khoan lai (lo) nao phat sinh do thanh 1y tai san deu dugc hach town vao bao cao ket qua boat dong kinh doanh trong ky. Tai san co dinh dugc the hien theo nguyen gia trir di gia tri hao mbn My ke. Phwong phap khau hao TSCD: Khau hao tai san co dinh dugc tinh theo phuong phap duang thing. Thai gian khau hao ap dung theo thai gian quy dinh tai Thong to so 203/2009/TT-BTC ngay 20 thing 10 nam 2009 va tai Thong to so 45/2013/TT-BTC ngay 25 thing 4 nam 2013 cua Bo Tai Chinh. Thai gian khau hao Doanh nghiep Bang ky trong khung khau hao theo quy dinh Loai TSCD Nam Nha cua, vat kin tr6c 05-50 May m6c thiet bi 06-10 Phuang tin van tai, truyen din 06-10 Thiet bi, dung cu quan 1y 03-10 TSCD khac 04-25 TSCD vo hinh 03-08 5. Cie khoin dau tu tai chinh Cac khoan dau to tai chinh dugc ghi nhan theo gia goc bao gom gia mua va chi phi mua (neu c6). Du phong ton that cac khoan dau to tai chinh dugc lap tai thai diem cuoi nam tai chinh khi to chirc kinh to dugc Cong ty dau to vao bi lo. Vic lap du phong tuan th6 theo thong to 228/2009/TT-BTC ngay 07/12/2009 va thong to 89/2013/TT-BTC ngay 28/06/2013 c6a Bo Tai Chinh. 6. Chi phi di vay Chi phi di vay lien quan true tip den boat dong xay dung hoc san xuat bat ky tai san d6 tieu chuan se dugc von h6a trong khoang thai gian ma cac tai san nay dugc hoan thanh va chuan bi dim vao s6 dung. Chi phi vay khac dugc ghi nhan trong bao cao k& qua hoat dong kinh doanh khi phat sinh.
R,in thvvvt mink nnv In mni hn "h,-in khnno tha ihch rm v/ri Mn Mn tni chinh Aurrc n' nh kem 12 CONG TY TNHH MOT THANH VIEN XO SO KIEN THIET LAM BONG So 4 Train Hung Dao, phubng 3, thanh pho Da Lat, tinh Lam Hong BAN THUYET MINH BAO CAO TAI CHINH Cho nam tai chinh ket thuc tai ngay 31 thing 12 nam 2013 7. Chi phi tra tru 6c a. Chi phi tra tru 6 c ngan han Cac loci chi phi sau duct hach town vao chi phi tra tru6c ngan han de" phan bo vao ket qua hoat dong kinh doanh trong thai gian khong qua 12 thing: - Chi phi phat sinh lien quan den mot nam tai chinh; - Cong cu dung cu xuat dung mot lain hoc c6 gia tri nh6; b. Chi phi tra truoc dai han Cie loci chi phi sau day se duct hach town vao chi phi tra tru6c dai han de phan b6 vao ket qua hoat dong kinh doanh trong thai gian tir 1 den 3 nam. - Chi phi thanh lap; - Chi phi truac host dong/chi phi chuan bi sin xuat (bao gom chi phi dao tao); - Chi phi chuyen dia diem, chi phi to chirc Iai doanh nghiep; - Chi phi chay thu c6 tai, san xuat thir; - Cong cu dung cu xuat dung nhieu Ian hoc co gia tri Ion; - Chi phi nghiep c(ru; - Chi phi 16n sira chua tai san co dinh; 8. Ghi nhan cic khonn phii tra thu rng mai va cac khonn phai tra We Ng phai tra dugc ghi nhan khi co du dieu kien chat chain la doanh nghiep se phai dung mot lucng tin chi ra de" trang trai cho nhung nghia vu hien tai va khoan nq phai tra d6 phai xac dinh mot cach long tin cay. 9. Nguyen tic vi phtrong phiap ghi nhan nguon von chu s& hum Von dau to cua chu s6 huu dugc ghi nhan theo so thuc g6p cua chu sai huu va so dugc bo sung to lqi nhuan sau thue theo cac quyet dinh phe duygt. Lqi nhuan chua phan phi dugc ghi nhan theo nguyen tat IA so Igi nhuan (lai hoc 16) tit cac host dong cua doanh nghiep sau khi tru (-) chi phi thue TNDN cua nam nay va cac khoan dieu chinh do ap dung hoi to thay doi chinh sach ke toan va dieu chinh hoi to sai sot trong yeu cua nam tru6c. Cac quy cua doanh nghiep dugc trich lap theo thong ttr 112/2007/TT-BTC ngay 19/09/2007 ve hhung din the do quan 1y tai chinh doi v&i cong ty xo so kien thiet do Nha nuoc nam gift 100%v0 n dieu le. 10. Ghi nhan cic loai doanh thu a. Doanh thu Doanh thu ban hang: Doanh thu ban hang dugc ghi nhan trong bao cao ket qua hoat ding kinh doanh rieng khi phan I6n riii ro va Iqi ich gin lien v6i quyen sai huu san pham hoac hang h6a dugc chuyen giao cho ngu6i mua. Doanh thu phai dugc xac dinh tuong doi chic chain va xac dinh dugc chi phi lien quan. Doanh thu se khong dugc ghi nhan neu nhu c6 nhung yeu t6 khong chic chain trong yeu lien quan t6i khi nang thu hoi cac khonn phai thu hoc lien quan t6i khi nang hang ban bi tra lai. Doanh thu dich vu: Doanh thu dich vu dugc ghi nhan khi dich vu da dugc cung cap, hoac doanh thu tir cac dich vu cung cap dugc ghi nhan vao bao cao ket qua host dong kinh doanh rieng theo ty le hoan thanh cua giao dich tai ngay ket thuc nien do ke toan. Ty le hoan thanh cong viec dugc dinh gia dua tren khao sat cac cong viec da dugc thuc hien. Doanh thu khong dugc ghi nhan neu nhu c6 cac yeu to khong chic chin trgng yeu lien quan toi khi nang thu hoi cac khoan phai thu.
Hein th,jv t minh nin, 1ii mnt hn nhlin khnna tho larh rtri viri h!n riin liii chinh d,rnr, inh khm 13 CONG TY TNHH MOT THANH VIEN XO SO KIEN THIET LAM HONG So 4 Iran Hung Dao, phuirng 3, thanh pho Da Lat, tinh Lam Dong BAN THUYET MINH BAO CAO TAI CHINH Cho nam tai chinh ket thitc tai ngay 31 thang 12 nam 2013 b. Doanh thu host dgng tai chinh: Doanh thu ghi nhan vao doanh thu tai chinh la: - Lai tin gui, cho vay va co t(rc, lgi nhuan dugc chia; - Lai do thanh ly cac khoan dau to tai chinh; 11. Ghi nhan chi phi tai chinh Chi phi dirge ghi nhan vao chi phi tai chinh la: - Lai vay va chi phi di vay; - LS do thanh ly hoc lap du phong cac khoan dau to tai chinh; 12. Nguyen tic va phuo'ng phap ghi nhan thud thu nhap doanh nghiep Thus thu nhap doanh nghiep trong bao cao kdt qua hoat dung kinh doanh cua nam tai chinh bao goin thud thu nhap phai tra trong narn va thud thu nhap hoan 1ai; Thud thu nhap doanh nghiep hien hanh the hien so thud phai nop trong nam tai chinh theo thud suat dirge ap dung vao ngay ket th6c nam tai chinh va bat ky but town dieu chinh d6i voi so thus phai nop cua nam truoc; Thud thu nhap hoan lai dirge tinh day du, sir dung phuang thirc cling ng, tinh tren cac khoan chenh lech tam thoi giua gia tri ghi so cua cac khoan muc tai san va nor phai tra tren bao cao tai chinh va ca s& tinh thud thu nhap cua cac khoan muc nay. Thud thu nhap hoan lai kh6ng dirge ghi nhan khi no thud thu nhap hoan 1ai phai tra phat sinh tit ghi nhan ban dau cua mot tai san hay ng phai tra cua mot giao dich ma giao dich nay kh6ng phai 1a giao dich sap nhap doanh nghigp, khong co anh huung den lgi nhuanke town hoc Igi nhuan/lo tinh thud thu nhap tai thoi diem phat sinh giao dich. Thu" thu nhap hoan tai dirge tinh theo thud suat du tinh dirge ap dung trong nam tai chinh ma tai san dugc ban di hoc khoan ng phai tra dirge thanh town dtra tren thud suat da ban hanh hoc xem nhtr co hieu 1uc tai ngay cua bang can doi ke toan. Tai san thud thu nhap hoan lai dirge ghi nhan khi co kha nang se co Igi nhuan tinh thud trong tuong Iai d sir dung nhcng chenh Lech tam thud dirge khau tru. 13. Cac ben lien quan Cac doanh nghiep, cac ca nhan, truc tie^p hay gian tiep qua mgt hoc nhieu trung gian, co quyen kiem soat Cong ty hoc chiu sir kiem soat cua Cling ty, hoc cung chung str kiem soat v6i Cong ty, bao gom ca cung ty me, cung ty con va cling ty lien ket la cac ben lien quan. Cac ben lien ket, cac ca nhan truc tiep hoc gian tip nam quyen bieu quyet cua Cong ty ma co anh huong dang ke d6i vai Cong ty, nhrtng nhan six quan 1y chu chot bao gom giam doc, vien chirc cua Cong ty, nhr'ing thanh vien mat thi& trong gia dinh cua cac ca nhan nay hoc cac ben lien kst nay hoc nhimg cling ty lien ket v6i cac ca nhan nay cong dirge coi la ben lien quan. Trong viec xem xet tong moi quan he cua cac ben Mn quan, can chu y tai ban chat cua moi quan he chit khong chi hinh th(rc phap ly cua cac quan ho do. 14. Nghia vu v6i ngan sach nh'a ntr&c Cling ty co nghia vu nop ngan sach Nha nuoc cac loaf: - Thud GTGT phai nop - Thue TNDN hien hanh (thud suat 25%) - Thud lieu thu dac biet ve kinh doanh xo so ( thud suat 15%) - Lgi nhuan thuc hien On lai sau khi trich lap cac quy. - Cac loci thud khac theo quy dinh hien hanh
Ban thuyet minh nay is mvt bo phun khong the lath rdi vol bao cao tai chinh dtrac dish kem 14 CONG TY TNHH MOT THANH VIEN XO SO MEN THIET LAM BONG So 4 Tran Hung Dao, phubng 3, thanh ph 05 Da Lat, tinh Lam Dong BAN THUYET MINH BAO CAO TAI CHINH Cho nam tai chinh ket that tai ngay 31 thang 12 nam 2013 V. THONG TIN BO SUNG CHO CAC KHOAN MIJC TRINH BAY TRONG BANG CAN DOI Kt TORN 1. Tien va cac khoan turo-ng tu o ng tien Cuoi nam Dau nam Tien mat tai quy 7.785.303.317 2.686.955.156 Tien giri ngan hang 162.773.520.247 87.721.838.429 Cac khoan tuomg duomg tin 24.000.000.000 20.000.000.000 Tong cong 194.558.823. 564 110. 408.793.585 2. Phai thu cua khach hang Cuoi nam Dau nam Phai thu ben thir ba (1) 63.882.383.233 70.550.177.997 Tong cong 63.882.383.233 70.550.177.997 (1) Chi tiet: Phai thu cac dai ly ve s& 3. Tra truo 'c cho ngtr i ban Cuoi nam Dau nam Tra tru6c cho ben thin ba (2) 1.536.134.104 6.985.891.157 Tong cong 1.536.134.104 6.985.891.157 (2) Chi tiet: - Cong ty TNHH Bao Bi Nhua Thanh Phu - 1.429.120.000 - Cong ty TNHH My Dung Thanh An 48.949.998 3.124.519.373 - Cong ty TNHH TM & DV My Dung Hoang Nguyen - 1.000.000.000 - Cong ty TNHH Tu Van Xay Dung Kin An 56.254.120 475.885.284 - Trung Tam Mc Tien DT TM DL Lam Hong 800.000.000 60.000.000 - Cong ty CP Xay Dung Tan Long 345.076.486 - - Cong ty TNHH Cong Phdt - 723.000.000 - Cong ty khac 285.853.500 173.366.500 4. Cac khoan phai thu khac Cuoi na`m Diu nam Phai thu cac tram (**) 40.303.026.987 Tram TP. Ho Chi Minh 12.575.334.987 - - Tram Can Tho, 26.674.373.198 - - Tram Bao Loc 660.508.146 - Tram D6 Lat Trung tam the Chao 392.810.656 - Phai thu khac 1.700.266.743 878.553.490 - Lai TGNHphai thu 80.000.000 - - Bao hiem xa hoi n p thua 19.861.010 - - Phai thu khac 1.600.405.733 878.553.490 Tong cong 42.003.293.730 878.553.490 (**) So du phai thu cac tram dugc dieu chinh trinh bay tir cac khoan phai thu not bo. 5. Hang ton kho Cuoi nam Dau nam Cong cu, dung cu 279.913.636 182.200.000 Hang hod 2.079.682.800 1.820.796.039 Cong gia goc hang ton kho 2.359.596.436 2.002.996.039 Du phbng giam gia hang ton kho - - Gia tri thuan co the thuc hien dugc 2.359.596.436 2. 002.996.039
Ban thtevet minh nay in mot bo them khont' the loch r o-i yoi bao cao tai chinh throe Binh kern 15 CONG T1"TNHH MOT THANH VIEN XO SO KLEN THIET LAM BONG So 4 Tran I Iun- Dao, phu-one, 3, thanh pho Da Lat. tinh Lam Doug BAN THUYET MINH BAO CAO TAI CHINH Cho nam tai chinh ket thuc tai ngay 31 thing 12 nam 2013 6. Chi phi tra tru' -c ngiin han Cuoi nam Diu nam Chi phi cho phan b 364.732.960 168.749.589 Tong tong 364.732. 960 168. 749.589 7. Tai sin ngin han khac Tani irng cho phan vien 8. Tang, giiim tai siin co dish hu u hinh Dilu nil in Tang Giam Cuoi nam Nguyen gia Nha cua, vat kien true 36.643.959.989 12.593.174.636 2.289.398.184 46.947.736.441 May mot thiet bi 531.7 10.887 4.399.726.773 100.183.660 4.831.254.000 PTVT, truyen dan 3.774.716.377 1.678.527273 643.757.001 4.809.486.649 Dung, cu (Juan ly 619.993.066 257.477.582 502.590.820 374. 879.828 TSCD khac - 181. 818.180-181.818.180 Tong 41.570.380.319 19.110.724.444 3.535.929.665 57.145. 175.098 Khufu hao luv ke Nha cua, vat kien true 5.727.759.649 3.031.178.509 142.376.564 8.616.561.594 May mac thiet bi 293.926.552 326.690.579 62.607.254 558.009.877 PTVT, truyen clan 2.152.724.334 476.429.730 553.914.053 2.075.240.011 Dung cu quan 1y 412.030.046 10').768.782 324.915.489 189.883.339 TSCD khac - 57.812.220-57.812.220 Tong 8.586. 440.581 3.994.879.820 1.083.813.360 11.497.507.041 GM tri con Iai Nha cira, vat kien true 30.916 200.340 38.331.174.847 Nlav moe thief hi 237.784.335 4.273.244.123 I' lv't, truvcn d5n 1,62 1.99-2.043) 2.734.246.638 Dung cu quan 1} 207.963.02 184.996.489 TSCD khac - 124.005.960 Tong 32.983.939.738 45.647.668.057 9. Tinh hinh tang giam tai sin co dinh vo hinh Nguyen gia Wu nitro Tang Giiim Cuoi nam Phan mem may tinh 274.296.600 - - 274.296.600 Quyen sir dung dat 7.6 12.747.5 73 - - 7.612.747.573 Tong 7.887.044.173 - - 7.887.044.173 Khau hao lui' ke Phan mem nriv tinh 30.477.400 81.345.960 Quyen srr clung d<it - - Tong 30.477. 400 81.345.960 111.823.360 111.823.360 Gil tri con Iai Phan mem may tinh 243.819.200 Quyen sir dung dat 7.612.747.573 Tong 7.856.566.773 162,473.240 7.612.747.573 7.775.22 0.813
Ran thuvet minh nav is mot ho nh in khonn the trich rdi vhi hrin can tai chink dwaac dinh Um 16 CONG TY TNHH MOT THANH VIEN XO SO MEN THIET LAM HONG So 4 Tran Hung Dao, phu6ng 3, thanh pho Da Lat, tinh Lam Dong BAN THUYET MINH BAO CAO TAI CHINH Cho nam tai chinh ket thuc tai ngay 31 thang 12 nam 2013 10. Chi phi xay dung co' ban d& dang Cuoi nam Dan nam Mua sam TSCD - 13.545.454 Du an Trung tam the thao Da Lat - 4.372.678.180 Xay dung van phbng 242 Ter Nguyen Dinh Chieu 25.098.338.035 20.000.000.000 Tong cong 25.098.338.035 24.386.223.634 11. Dan tu vao cong ty lien ket, lien doanh Cuoi nam Dan nam Cling ty Co phan Du Lich Thung Lung Vang 10.000.000.000 10.000.000.000 - So co phan 1.000.000 1.000.000 -Menh gib 10.000 10.000 - Dan gia mua 10.000 10.000 - T,y ie gop von 27,46% 27,46% Du phbng giam gia dau to - - Giaa tri thuan e6 the thu c hign 10.000.000.000 10.000.000.000 12. Dan tu dai han khac Cuoi nam Dan nam Dau to chimg khoan dai han. Chi ti&: Cong ty Co ph an In va Phat harsh sach Lam Dor 2.305.510.000 2.305.510.000 -Socophan 162.100 162.100 - Menh gia 10.000 10.000 - Dan gia mua binh guan 14.223 14.223 Du phbng giam gia dau to 228.290.810 - Gia tri thuan cb the thu c hien 2.077.219.190 2.305.510.000.1 13. Chi phi tra tru*c dai han Nam nay So dtr dau nam 387.018.741 Tang trong nam 1.147.122.122 Ket chuyen vao chi phi trong nam 834.074.114 So dtr cuoi nam 700.066.749 14. Phai tra ngtriri ban Cuoi nam Diu nam Phai tra ben thir ba (3) 288.640.000 451.667.700 Tong cong 288.640. 000 451.667.700 (3) Chi tiet: - Cong ty Bao Bi Nhua Thanh Phii(TNHH) 24.640.000 - - Cling ty TNHH DT & PT Cong Nghe Thong Minh 264.000.000 - - Cong ty CP In va Phat Hanh Sach Lam Dong - 140.917.700 - Cong ty TNHH MTV Trfic Dia Ban Do - 310.750.000 15. Ngu b'i mua tra tien tru d c Cuoi nam Dan nam Ben thu ba tra tien truoc (4) 337.880.423 32.214.554 Tong cong 337.880.423 32.214.554 (4) Chi tiet: Nhan tien tru6c tir cac dai ly ve so
Rhn thu).i/ minh nnv In mn"t hn nhnn khnno the tnrh riri vin hein grin ini chinh Hume dinh Um 17 CONG TY TNHH MOT THANH VIEN XO SO KIEN THIET LAM DONG So 4 Tran Hung Dao, phutng 3, thanh ph o^ Da Lat, tinh Lam Dong BAN THUYET MINH BAO CAO TAI CHINH Cho nam tai chinh ke-t thuc tai ngay 31 thang 12 ndm 2013 16. Thue va cac khoan phai nop cho Nha nu-&c Cuoi nam Dau nam Thus gia tri gia tang 11.764.5 89.709 3.928.610.650 Thud tieu thu dac biet 15.873.417.283 5.832.127.870 Thu e^ thu nhap doanh nghiep 2.132.168.050 10.878.759.124 Thu e^ thu nhap ca nhan 3.392.753.249 585.668.242 Lqi nhuan phai nop Ngan sach Nha nu6c 14.554.784.330 9.772.417.357 Tong cong 47.717.712.621 30.997.583.243 So thus phai ncjp cua doanh nghiep chua dugc co quan thus quyst todn. Do d6, so thus trinh bay tren cac bao cao tai chinh co the se bi thay doi then quyet dinh cuoi cung cua co quan thus. 17. Cac khoan phai tra, phai nop ngan han Cuoi nam Dau nam Tai san chu xir Iy 4.253.836.210 Doanh thu chua thuc hien 337.163.360 Phai tra khac 2.099.196.374 2.045.658.063 Tongcong 6.353.032.584 2.382.821.423 18. Von dau tu' cua chu so' huu va cac quy thuyet minh tai phu lye 1 dinh kern bao cao nay VI. THONG TIN BO SUNG CHO CAC KHOAN MIJC TRINH BAY TRONG BAO CAO KET QUA HOAT DONG KINII DOANH. Nam nay Nain tru o'c 1. Tong doanh thu ban hang va cung cap dich vki 1.225.302.884.387 1.089.136.103.132 Trong do: Doanh thu ban hang 1.222.694.159.504 1.086.223.380.815 Doanh thu cung cap dich vu 2.608.724.883 2.912.722.317 2. Cac khoan giam tru' doanh thu: 159.481.846.775 141.681.310.1 Thus tieu thu dac biet 159.481.846.775 141.681.31(, 1 3. Doanh thu thuan vet ban hang va cung cap dich vy 1.065.821.037.612 947.454.792.591 Doanh thu thuan trao doi hang hod 1.063.212.312.729 944.542.070,274 Doanh thu thuan trao doi dich vu 2.608.724.883 2.912.722.317 4. Gia von hang ban Nam nay Nam tru o'c Gia von cua hang hod da ban 909.776.063.453 811.611.235.829 - Chi phi Ira lhuo'ng 653.274.743.230 601.884.484.650 - Chi phi phai hanh 256.501.320.223 209.726.751.179 5. Doanh thu hoat dgng tai chinh Nam nay Nam tru o'c Lai tien giri ngan hang 2.036.323.914 5.402.923.771 Co tirc, lgi nhuan dugc chia 603.753.329 619.995.113 Tong cung 2.640.077.243 6.022.918.884
Ban thuvet mink nay 1,i mnot ho nhon khonv the torch rai viii horn can tai chinh duac dinh Om 18 CONG TY TNHH MOT THANH VIEN XO SO KIEN THIET LAM BONG So 4 Tran Hung Dao, phubrng 3, thanh pho Da Lat, tinh Lam Dong BAN THUYET MINH BAO CAO TAI CHINH Cho nam tai chinh ket thuc tai ngay 31 thang 12 nam 2013 6. Chi phi tai chinh Nam nay Nam tru,o'c Chi phi lai vay 37.840.667 197.163.889 Du phong giam gia dau to tai chinh 228.290,810 - Tong cgng 266.131.477 197.163.889 7. Thu nhap khac Xir 1y s6 du quy trq cap mat vide lam 8. Chi phi thug thu nhap doanh nghigp hien hanh Nam nay Nam tru o'c - Chi phi thug thu nhap doanh nghigp tinh tren thu nhap chin thud nam hien hanh - Dieu chinh chi phi thud thu nhap doanh nghigp cua cac nam tru6c vao chi phi thud thu nhap hien hanh nam nay 28 617.045.673 24.735.719.378 136.363.253 Tong chi phi thug thu nhap doanh nghigp hien hanh 28.753.408.926 24.735.719.378 VII. GIAO DICH VOI CAC BEN LIEN QUAN 1. Cac ben lien quan Cong ty co moi quan he lien quan vori cac can bo quan ly chu chot. 2. Giao dich chu yeu vol cac cgng ty lien quan Chi phi luoung va thu&ng cua Ban quan ly dieu hanh cgng ty. VIII. NHUNG THONG TIN KHAC 1. Cac sir kign sau ngay ket thuc ky ke toan nam 2013 Sau ngay kdt thuc nien do tai chinh 2013 den ngay Iap Bao cao tai chinh kh6ng co sty kien bat thub'ng nao xay ra. 2. So lieu so sanh So lieu so sanh la so lieu bao cao tai chinh cho nam tai chinh k6t thiic tai ngay 31 thang 12 nam 2012 da dugc kiem town. Mot vai so lieu so sanh da duuc phan loai lai dd phu hqp vai each trinh bay cua nam hien hanh. S,9D000230 h ir1chi^hi; '^{^ ^^ s U6TTHA xosokf^n LAMLO,NG _t Luo'ng Huu Du c Ke ton tru o'ng Thai Khac NgQ Giam doe
1 I 1 I 1 I I 1 I 1 1 I I 1 1 I CONG TY TNHH MOT THANH VIEN XO SO KIEN THIET LAM DONG So 4 Tran Hung Dao, phubng 3, thanh pho Da Lat, tinh Lam Dong BANG POI CHIEU BIEN DONG VON DAU TLS CUA CHU SO HU'U VA CAC QUY Cho nam tai chinh ket thuc tai ngay 31 thang 12 nam 2013 Chi tieu Von dau tir cda chn s& hfru Quy khen throng phuc loi Quy dau ttr phat trien Quy du phbng tai chinh So du - tai ngay 01/01/2012 123.163. 911.623 1.645.051.605 60. 118.018.611 11.659.486.729 Tang von trong nam 2012 19.197.754.939 Loi nhuan chaa phan ph ^01 Lai trong nam 2012 74.827.153.247 Tang khac 3.794.626.788 31.005.413.809 8.552.373.805 Giam von trong nam 2012 Lo trong nam 2012 Giam khac (3.436.640.894) (19.197.754.939) (74.827.153.247) So du tai ngay 31 /12/2012 142.361. 666.562 2.003.037.499 71.925. 677.481 20.211. 860.534 So du tai ngay 01 /01/2013 142.361. 666.562 2.003.037.499 71. 925.677.481 20.211.860.534 Tang von trong nam 2013 20.000.000.000 (20.000.000.000) Chuyen nguon tu dau to TSCD 43.030.181.841 (43.030.181.841) Lai trong nam 2013 86.863.980.105 Giam von trong nam 2013 Giam von do dieu chuyen TSCD (2.055.046.388) Lo trong nam 2013 Trich quy ti'r LN trong nam 2013 3.908.603.734 26.059.194.031 8.686.398.010 (38.654.195.775) Ket chuyen LN phai nop Ngan sach Chi tnrc tip tir quy (3.663.270.299) So dir tai ngay 31/12/2013 203.336.802.015 2.248.370.934 34.954. 689.671 28.898.258.544 ^ti ooo0230^ (48.209.784.330)?/1 4Cr+lrl;it q utp^ * YOTTHAJIV 1f656K,IENT IE Luo'ng Hu'u Dire Ke toan tru o'ng Thai Khoc Ngq Giam doc
Bieu mall so 01 CONG KHAI TAI C1-IINH DOI VO'I CONG CHUNG (Dinh kem Theo 1'un bun sv 94/STC'-TC'DN ngay 14/01/2014 cila So' Teri ChinhLOrn flung) Ten Cong ty : Cong ty TNHH MTV Xo so Kien thiet Lam Bong N.-mn :2013 1 Cic thong tin ve hicu quiff th i chinh vii ket Cllla sail xuat kink doanh trong nam 2013 Bao cao tai chinh nam 2013 CM dlro'c kiem town Ba ng call 0101 ke toa d-mali so BO I -ln ban han h t heo QLlyet dln h SO 1 5/2006/QD- BTC ngay '0/03' 2006 CLU B6 L1110111_' P61 "' 01 Ch ill h Bao cao l: et Chia l:inh cloanh Mau so B02-DN ban hank then Quyet Clinh so 15/2006/QD- BTC ngay 20/03/2006 cua BO truollg BO Tai chinh a Bao CdO lu'u chuyen tien to-mau so B03-DN ban hanh theo Quyet clinh so 15/2006/QD- BTC ngay 20/03/2006 ccia BO tlu ng BO Tai chinh Ban tilllyct mi nh bdo cao tai chinh -Mall SO B09-DN ban hanh theo QLlyet Cli n11 s0 15/2006/QD- BTC ngay 20/03/2006 cua BO trlro'ng BO Tai chinh II Cnc thong tin ve quan tri trong nam 2013 Cie quyet dish. n`,ili quyet 16'n cua H6i ctong quan tri / Ban Giam d6c trong ky anh huong clen tai chinh cua cloanh nglliep iron -, k ^' Ini1Lr COC quvet dlllh dlr an CILL[ ti-r, 171L1a sum tai son,...(neu so, LIL11' et 01111 E N_, h gli\' e t 1a (6 111 tilt 1161 CdLllu_' quvet CI 111111. III CAc thong tin ve Lao d611- vii tien luo'ng Tien lu'gng ngu'o'i lao MR(' : 12.895 trieu (1611" So Ii-run, lao d6m, : 106 Tien luo'ng Binh quail thanl7 ; nam : 1.075 trieu d^0110 2 Tien luong vier chirc quan 1y : 1.938 trieu clong So luong : 05 Tin I LI'o'll`, b11111 gl1a11 tha n, / I1a111 : 162 t rizll 0011`, Ngu'O'i bill bicu (l;y,ghi ru ho h--,n) Ke toan tru.iyng IK1".-hi r(`) ho Ierl) ^, {1oc^Ipanlr nghiep If. 4 1 ^"1 ^ 1A.1 F, V _= r Phan T/ri IV-()c Hrrperr Lu'ong Illflr Di'rc T/rrii li/rrrc lv;o
[lieu 01 - Mau so 02 TINH HINH SAN XUAT KINH DOANH VA TINH HINH TAI CHINH NAM 2013 Noi dung Thtrc lien nam 2013 Bien dgng so vo'i (ty 1e %,) Cung ky nam 2011 Cung k' nam 2012 Cung ky Cung Ke Ke hoach Want Thu c hien ky nam ky nam hoach 2011 2012 nam [1] [2] [-3] [4] [5] =[4]/[ 1[ 6 4]/ [7]=[4]/ A.Chi ticu sin xuat kinh doanh - - - - B.Chi tieu tai clunk 1. Doanh thu ban hang va cung cap dick vu 919,652,851,974 1,089,136,103,132 1,181,818,181,818 1,225,302.8 34,387 133.2% 103.7%...... ------------------------............... 2. Cac khoan giam trir doanh thu 119,687,822,117 141,681,310,541 154,150,197,628 159,481,846,775 1332% 103.5%......:............................ 3. DT thuan ve ban hang va cung cap dich vu 799,965,029,857 947,454,792,591 1,027,667,984,190 1,065,821,037,612 133.2% 1 12.5% 103.7%................... 4. Gia von hang ban 682,206,764,196 11,611,235,829.......................,,.. 86,817,984...984,,1.1... 90 909, 776,063,453 13 3.4/.. 102. 6%..............909,..... ^...^...... 1......:... 5. LN gpp ve ban hang va cung cap dich vu 117,758,265,661 135,843,556,762 140,850,000,000 156,044,974,159 132.5% 114.9% 110.8%..................................... 6. Doanh thu boat dong tai chink 4,953,026,132 6,022,918,884 2,400,000,000 2,640,077,243 53.3% 43.8% 110.0%.................................... 7. Chi phi tai chink 0 197,163,889 250,000,000 266,131,477-13 5.0% 106.5%....... 8. Chi phi ban hang -... - - - -... - - 9. Chi phi quan ldoanh nghip 29,830,274,897 42,106,439,132 43,000,000,000 43,707,139,125 146.5% 103.8% 101.6% 10. Li nhun thuan tir boat dng kink doanh 92,881,016,896 99,562,872,625 100,000,000,000 114,711,780,800 123.5% 115.2% 114.7% 11. Thu nhap khac 271,337,500 -... - 12. Chi phi khac - -... 13. Lgi nhuan khac... 271,337,500 916,517,322......... - 10,909,091 - - -
14. T611 '-' I(71 Illliii. lll k: to ;]ll truor tllll... :... 15. Chl phi thuf I NDN hien hank 16. Chi phi thuc I NDN hoar l,ui...... _.;.........._ 17. Lqi nhu,ul S MI 1hluC thu nhip DN... _..._............ c ^ 7-9 3,152,354.3 90 )9,562, 72,625......_ 100, 000,000.tl1)O._....................... ^ 1 15,617, 35),03 L 1 2,. 1'%4 1 1 6. 1)/(, I I ti.(i" 23,288,088,599 24,735,7 19,37 8 25,000.l.OO.lit1) 28,753,408,926 123.5% 1 16.2 ( X, 115....... 0964257U7........... 74 X27 153,247......... 75,000,000.()()O...... 105. 1 24. i /o 116. I /6 I I.811^1^ Ngu o-i lap bleu (Ky) Ke ton trlro'ng (K"_ ghi ro hq ten) 11IA1 C dobilh llgh icp C04IN (1-1 1ISAGt1 r;w l,'1?iv's MOTTf '..4OMIEN jx! X6 SO'1ZTE' LAMB YG 1^ CLCCC^c;='. Phan Thi N,oc Hio.-e;n Lt'u'ng Hir n Dice Thai Kit(Ic
Bieu 02 - Mau so 02 TINH 14INE BAO TORN VON VA P1i:AT TRIEN VON NAM 2013 A. DVT: Trizu dong w o Chi tieti Dauky Cuoi Icy 1-1e so bao to n v n 89 1 14 Von cliii so' biro, trong do: 234,499 267,1. 1 Von dau ttr cua chu so biro 142,361 203,336. ---------------------------------------------- --------------------------------- -------------------------------------------- 2 Quy clan ttr phat trien 71,925 34,954. -------------------------- --------------------------------------- 3. Nguon von dau ttr xay dung coy ban B. Ton g tiii sau 318,821 396,064 Lo-i iihlltln sau thug X 86,863 C. D. 1-licu q ua sir dung von I. Tj, su,it LN sau thue/von CSI-1 (ROA) 2. T suit LN sau thue/tong tai san (ROE) -- - -------------------------------------------- x 32.5% X X 21.9% X N 'o'i la bleu Ke toan tru'o ng Qi ttti d c doanli nghiep gu p ^7 (Ky, ghi ro ho ten) (Ky, ghi ro ho ten) da u) L Phan Ai N;oc Haven Luo'rrg Hfrrr Air Thai Klra-c N,;o
`> INH H [NH THU C I-I I 1N NG H L A VU V61 NGAN SACI N [--[,A N U QC NAM 2013 13iel.i 03 Don vi: trieu clone So da 1161) ciulg stt Chi tics ky nam tru'o'c 31/12 /2012 That sink trong kj L iy Ice dau nam So chuycn clia Icy t uo'c san1711 So ce uycn sang So phai 1161) L., So (11-1 1161) ki sau So ph"ii nvp So da nup 1 Thu` 316,762 18.416 353,675 320,512 33.163 372,091 338-928 1 Thue VAT 109,381 3,929 117,606 105,841 11,765 121,535 109,770 ------ --------------------------------------- ------------------- -------------------- ------------------- ------------------ --------------------- --------------------- --------------------- 2 1 hue lieu thud c hit 146,476 5,832 159,482 143,609 15,873 165,314 1-19,441 ------- --------------------------------------- -------------------- -------------------- -------------------- ------------------- -------------------- --------------------- --------------------- 3 Thue thu nhap DN 20,230 10,879 28,753 26,621 2,132 39,632 37.500 ------- ------------ -- ------------------------- ----------- - --- - - - - - ------------- ------ - - ------------------- -------------------- --------------------- --------------------- --------------------- 4 Thue nha plat 3 3 3 0 3 3 ------- --------------------------------------- -------------------- -------------------- ------------------- ------------------ --------------------- --------------------- --------------------- 5 "lien thus plat -------------------- 82 490 490 --------------------- 0 490 490 ------- --- ------------------------------------ ------------------- -------------------- --------------------- --------------------- --------------------- 6 Cac loci thus khac 40,590 12,224) 47,341 43,948 3,393 45,117 41,724 II Cac Ichoiin 1)hiii 1161) khac 3 823 9,772 48,210 33,655 14.554 57,982 43,427 1 Cac khoan plus thu --- ------------------------------------ -------------------- -------------------- -------------------- - -- --------------- -- - - - ----- - -- -- --- ------ - - - ----- - -- --------- - -- -- - - - -------------- 2 C c kh oa ll phi, IC ph i 3 Cac khoan phai nip khac ------------------- 3,823 9,772 48,210 33,655 14,554 57,982 43,427 Ton 320, 585 28,188 401,885 354,167 47,717 430,073 am - 382,355 Ngiro'i hip bieu (Kj,ghi ro ho ten) Ke toan tru o n (Kj' ghi r-5 ho ten) 144!F' truu'ti ii`1t11 ItblllCll T '}I. + lii aoso "^ Phan Tlti N,QC Hnyen Luo'ng Hictc Dire Thai IChac Ng9
TINH HINH CHAP HANH CHE DO DOI VOI NGUOI LAO BONG Bieu 04 STT Ngi dung I DVT 31/ 12/2012 31/12/2013 I Tien lu'o'ng ngu'oi I,io ding ------------ -------------------------------------------------------------- ------------ ---------------------------- --- - ----------------------- So luonu lao don`t Ng1.roi 106 106 ----------- ----------------------------------------------------------- - - ------------ ---------------------------- -------------------------- - Quy ItronC7 ngu -6i-lao long Tr.dong ------------ ---- 11,225 12,895 - ---------------- --------------------------------------- ------------ ---------------------------- -------------------------- - Tien ]uo'ng binh quan thing/nam Tr.clong 91- ---------- ------------------------------------------------------------ 1,075 ------------ ---------------------------- ------------------------ - Tong thu nhap ngu6i lao d01g Tr.c ng 15,108 ----------- 17,915 ------------------------------------------------------------- ------------ ---------------------------- -------------------------- - Thu nh^p binh quail than-/haul Tr.dona 12 ---------- 14 ------------------------------------------------------------ ------------ --------------------------- --------------------- ---- 2 Tien Iufo'ng \'ien churc quan 1y ---------- ------------------------------------------------------------- ------------ ---------------------------- ------------------------- - So lu'gng Ngm6i 5 5 ------- ------ -------------------- -- Quc luron1 vi6n chic quan N' Tr.nona ------------ ----------------------------------- ------------------------- 1,721 1,938 ------------ ---------------------------- ----------- ---- 1 ic'11 I ri ny_ h 111 I 1 quail thanu,nam T r. d Cna 143 162 ---------- ---------------------------------= ------- - Ton, thu 11h,11) vien chine quan 19 Tr.dong ---------- 2,285 ------------------------------------------------------------ ---------=- --------------------------- --------------------------- 2,443 - Thu nhap binh quan than`lnam Tr.d011g 38 41 ----------- ------------------------------------------------------------ ------------ --------------------------- - ---- ---------------------- 3 Bao hiem xa hoi ----------- -------- ---- - ------------------------------------------------ ------------ ---------------------------- -------------------------- - So ngu'0i thane gia don- BHXH Ngu6-i 111 ----------- 111 ------------------------------------------------------------- ------------ ---------------------------- -------------------------- - So tien d1 dong BHXH Tr.dong 780 ---------- ------------------------------------------------------------ 977 ------------ ---------------------------- -------- - - --- ------------ 4 Bao hiem Y to - -------------- ------------------------- - So ngubi tham <gia dong BHYT I,Tg LrOi - - ----------------- - 1 1 1 111 ------------------------------------------ - - ^ - ---------------------------. _--- -- - ------------- -_ So ti n d don, BF1YT Tr.don ------------- 144 ------------------------------------------------------------- ------------- -------------------- - -- ----- --------------------- 189 5 Tro- clip m:it vice lane ----------- - ------------------------------------------------------------ - ----------- ---------------------------- - ------------------------- So ngu6i du'o.e hu'ong tro' cap neat vice lam NgLOi 1 0 ------------------------ - ---------------------- --- So tien M chi tra Tr.dong 16 Ngu'o'i lip bieu (]C9, ghi ro ho ten) I<e town tru'a'ng (]C9. ghi ro ho ten) i j/`)(^((lll^r,1 /- Phan Thi IV oc Hut'c%rt Lrro'ug Haw Dii'c