Bctc công ty cổ phần công nghệ tiên phong 1596759145

Trang 1 TruEOFHHcOuc rv cO pHAr.t c0ttc ruonE TtEN PHoNGINNOVATIVE TECHNOLOGY DEVELOPMENT CORPORAMfl chrr?ng khoin: ITInAo cAo rLr cniNH HgP NHAIrilxcAv ourolzors ofx xcAv lvrzzortKý bởi

Tru EOF(HH

cOuc rv cO pHAr.t c0ttc ruonE TtEN PHoNG

INNOVATIVE TECHNOLOGY DEVELOPMENT CORPORA

Mfl chrr?ng khoin: ITI)

Ký bởi: CÔNG TY CỔ PHẦN CÔNG NGHỆ TIÊN PHONG

Ký ngày: 29/1/2019 15:03:41

Signature Not Verified

cONG ry cO pnAn c6xc xcnp rrtx rnoxc

Dia chi : 56 I Sfng Teo, P Ten Thugn Ddng, Qu{n 7

sAo cAo rAr cHiNH HqP NHAr

9 th6ng itdu cua nlm tii chlnh k€t th{rc ngiy 3 1 th6ng 3 nlrn 20 I 9

(Deng rliy ilt)

cHiTS,u

A - TAI sAN NGAN HAN

I Titn vi c{c khoin tusng atuong ti6n

l TiEn

2 CAc khoin trwng tlucrng ti&r

II Diu tu tii chinh ngin hgn

l Chung khodn kinh doanh

2 D1r phdng gien gi6 chimg khorin kinh doanh (r)

3 Diu tu nim git itdn ngiy tt6o hgn

III C{c khoin phii thu ngin hgn

l Phni thu ngin hgn cta kh6ch hAng

2 Tri hudc cho ngudi bdn ngen h?n

3 Phii thu nOi b0 ngfn hen

4 PMi thu theo titin tlQ k6 hoach hqp tdng xiy dprg

5 Phii thu vd cho vay ngin h4n

6 Pha'i thu ngin hen kh6c

7 Dg phdng phri,i thu ngin hen khO aOl 1*;

6, tat san tnleu cno xu lv

W Hlng tOn kho

1 Heng t6n kho

2 D1r phdng girirn gi6 hing tdn kho (*)

V Tti stn ngin hgn kh{c

1 Chi phi ffi tuoc ngin hen

2.Thue GTGT duqc kh6u tir

3 Thu6 vi cic khoin khfc phai thu Nhi nudc

4 Giao dich mua bin lei tfi phi6u Chlnh phn

5 Tdi san ngnn fun kh6c

VI Tii sin iluqc phin lopi chd thanh }f

Tgi ngty 31/121201E

3s.297 216.49362.895.6t7.49931.085,704.822

137139

405.585.806,5E9

109.995.345,23115.630.126.007

94.365.2r9.22432.490.195.367

32.490.195.367193.884.983.526

179.691.361.65113.552.539.0_49

18.2s3.r.J2.;67(17.768.527.973)

r16.478.432

64.121.046.030

79 107 .359 s78

(r4.986.313.548)5.094.236.435

3.207.865.8651.648.495.148237.875.4-22

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cONc ry cO pnAn c6xc Ncr4 rrix pnoxc

Dia chi : Sii I S{urg Tgo, P T6n Thu{n D6ng, QuAn 7

BAo cAo Tfu cHiNH HOP NHAT

9 th6ng ttAu cua n6m tii chlnh k€t thuc ngAy 3 I ttr,iLng 3 nlm 20 1 9

Bing cln d6i k6 to{n hqp nhlt Ci6p rheo)

MI

s6

Thuy6t minh

B TAI SAN DAIHAN

L Clc khotn phili thu dii hgn

l Phii thu ddi hen cua kh,i,ch hang

2 Tni tnrdc cho nguoi b6n dni hgn

3 V6n kinh doanh d dsn vi tqtc thuQc

4 Pldi thu n$i b$ dii h4n

5 Ph,ii thu vd cho vay ddi hen

6 PMi thu ddi hen kh6c

7 D1r phdng phrii thu dni han kh6 ddi (*)

II Tli sin c6 alinh

l Tdi sftr c6 dinh htu hinh

- NguyCn gi6

- Gi6 ti hao mdn ny ke (*)

2 Tdi siln c6 dinh ftue tdi chinh

- Nguy€n gi6

- Gi6 Fi hao mdn lty kli (+)

3 Tni san d dinh vO htnh

- Nguy€n gi6

- Gi6 tri hao mdn luy k6 (r)

uI Bft .tong san IAu tu

- Nguy€n gi6

- Gi6 tri hao mdn lfly k€ (+)

IV Tli sin dO d|ng dii hgn

1 Chi phi sdm xu6t, kinh doanh dd dang ddi hrur

2 Chi ph1 xdy dtmg co bdin dd dang

V Diu tu tii chlnh dii hgn

1 Diu hr tu vio cOng ty con

2 DAu fi vdo cong ty lien doanh, liCn k6t

3 Diu tu g6p v6n vdo tton vi lfi6c

4 Dg phirng dlu tu tai chinh dAi hgn (*)

5 Ddu tu nim gia d6n ngdy tt6o hgn

W Tii stn dli hnn kh{c

1 Chi phl tri tudc dii hgn

2 Tii san tlu6 thu nhSp hoitn lqi

3 Thi6t bi, vat tu, phu tnng thay the ddi h?n

4 Tdi snn ddi han kh6c

YII Lqi thd thuong m9i

TONG coNG TAr sAN (270 = 1oo + 2oo)

26.378.779.862

36.09t.936.582(9.713.ts6.720)16.234.r68360

56.165.964.464(39.931.796.104)222.665.000222.665.000425.000.000

425.000.;oo4.r4X.15t.099

3.701.637.800441.5r3.299

46.373 .323 05375.350.219.475(28.976.896.422)

27.270.042.0rs36.0s6.896.582(8.786.854.s67)

11.545.063.591

50.540.323.530(38.995.2s9.939)403.378.242

403.378.242

425.000.000

425.000.;oo

5.166.907.4884.703.908.200462.999.288

227228229230231232

cONG ry cO puAr c0xc xcnp rr0x pnonc

Dla chi : Sli I S6ng T4o, P Tin Thu{n Ddng, Qufn 7

BAo cAo Tfu cHfNH HOp NHAT

9 thing tliu cria n6m tii chinh kdt thnc ngny 3l th6ng 3 nlm 2019

Bing cin .t6i k6 to{o hq'p nhlt (tiep theo)

cEiTITU

l - xg rnAt rnA (3oo = 3ro + 330)

I Nq ngin hp

l Phei ffi nguli b6n ngin h1n

2 Ngudi mua td ti6n mdc ngin h4n

3 Thu6 vd c{c khoin phdi n$p Nhi nudc

4 PMi te ngudi lao dong

5 Chi phl phai hn ngin han

6 Plxii tni n0i bO ngin han

7 Phii ffi theo ti6n dQ kii hogch hap d6ng xty dlmg

8 Doanh thu chua thuc hiQn ngin h4n

9 PMi tnn ngin hsn khic

I 0 Vay vi nq thu€ ai chinh ngln hqn

11, Dr; phdng phriLi te ngln h4n

12 Qu! khen thudng, phirc lqi

13 Qul binh 6n gi6

14 Giao dich mua brin lei f6i phi6u Chlnh phti

tr Nq dti h$n

1 Phni trn dai han ngroi b6n

2 Ngudi mua hi tiAn tnrOc dai han

3 Chi phi pMi ta ddi hsn

4 Phai fi nOi bO vA v6n kinh doanh

5 PMi tni nOi b0 dai hen

6 Doanh thu chua thuc hi€n dni hen

7 Phai hriL ddi han kh6o

8 Vay vi nq thu€ rii chinh dii hgn

9 Tli,i phi6u chuyAn tt6i

10 C6 phiiiu uu ttli

I l Thui5 thu nhAp hoan bi phai trd

12 Dy phdng phii ffi dii hsn

13 Quy phft nidn kfioa hgc vi c6ng nghQ

JJf,336

337338339

340341

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56 itlu nln

v.13

v.l3 v.l4

v.16

161.719.968.7E4

r37.t04.97.41646.37 6.932.46931.418.451.5839.543.009.994

11.788.561.7157.936.053.2_t0

1.240.180.634

r.7 68.6s2.602

t3.517 068.79710.078.217.905

165.793.852.515r35.176.709.14946.901.728.620

1.940.049.372

v.15

v.t7

v.l8

cdrc ry cd pnAx cdnc xcrrE rr0n pnoxc

Dla chi : 56 1 Sdng T4o, P Tdn Thu{n D6n9 Qrgn 7

BAo cAo rAr cHiNs uqp NsAr

9 th6ng dAu crla ndm tai chinh ket ftfc ngdy 3l thdng 3 nnm 2019

Btng cin d6i kd to{n hqp nhlt (ti6p theo)

cnir$u

I V6n chri sO hft,u

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- C0 phiCu uu dei

2 Thfng du v6n c6 phAn

3 QuyCn chgn chuy€n d6i r6i phi6u

4 V6n khrl,c cria chi sd htu

5 C6 phiiiu qu! (+)

6 Ch€nh lQch tl6nh gi6 lgi tni san

7 Chenh lech fi gi6 h6i do6i

8 Quy tAu tu pMt riAn

9 Qui h5 tq slp x6p aoantr ngtrigp

I 0 Qu! k{r.lc thuQc v6n chri sd htu

1 1 Lqi nhu$n sau thu6 chua phin ph6i

- LNST chua ph6n ph6i lty k6 dgn cuSi tcj' trudc

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12 Ngu6n v6n diu hr XDCB

13 Lqi lch c6 ddng khOng ki&n so6t

tr Ngudn kinh phi vl qui kh{c

l Ngudn kinh phi

2 Ngudn kinh phi tle htnh thdnh TSCD

TONG coNG NGUON vON (440 = 3oo + 4oo)

:

(721.880.000)

sl.4sr.s42.;75

68.860.786.77922.590.755.59657.369.034.812

4t6

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418419420421

42ls 42tb

429430

431

440

336.909.683.093

336.909.6E3.093190.647.980.000190.647.980.000

(467.880.000)

s6.os2.(Rt.;7s

64.614.655.91621.437.375.563

CONG Ty cO pnAn cOxc xcnp rrtx rnonc

Dia chi : 56 I S6ng T4o, P Tdn Thu{n DOng, Qu$n 7

BAo cAo rAr cHir.m uop NsAr

9 thring ttdu cua ndm tii chinh k6t thirc ngiy 31 th{ng 3 nlm 2019

@1ng ilty dn)

tt otnonotl a6n 3tn2n0tE

ltlr OtltOnOtS A6n 3ln1nll3 cni rrtu

l Doanh thu brin hang vd cung cip dch vrr

2 C6c khoin giim tru doanh thu

3 Doanh thu thu.dn vd brin hang vd cung c6p dich vu

4 Gi6 vi5n hang b6n

5 Lqi nhuan gQp vd b6n hang vn cung cAp dlch vtr

6 Doanh thu hogt dQng tdi chinh

7 Chi phl tAi chlnh

- Trong d6: Chi phl l6i vay

8 Phln hi ho{c 16 trong c6ng ty li€n doanlr li€n kdt

9 Chi phl b6n hang

10 Chi phl quim ry doanh nghiQp

I 1 Lqi nhuan then tir hoet ttong kinh dourh

12 Thu nhip kh,6c

13 Chi phi kh6c

14 Lqi nhuAn Kxi,c

15 T6ng bi nhu$n kii toin trudc t1N6

I 6 Chi phl thuri TNDN hicn hanh

17 chi phl thu6 1NDN hoan l4i

1 8 Lqi nhu4n sau thue thu nhgp doanh nghiep

19 Lqi nhu,in sau thu6 oria c6ng ty m9

20 Lqi nhu$n sau thu6 iua c6 tdng kh6ng ki&n soft

21 Lfli co brin tr€n c6 phi6u (*)

4050

5l

5260

61

6270

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VI.1VI.3

YI.2

vt.2

vI.5 vI.6

1.523.100.389189.657.785

3.991.478.581501.500.745

314.847.12s.43734.000.000

314.813.tzs.4372t6.525.246.080

30.737.90t.352

22.590.7 55.5968.147.145.756

293.101.515.135

67 .816.166293.033.698.969

184.843.018.189108.190.680.780

5.643.370.230

l18.263.900

33.729.269

3s.268.113.50628.735.324.643

c6xc rv cd pnAx c6xc xcng rrtn pnonc

Dia chi : Sii 1 S6ng T0o, P TAn Thu{n D6ng, Qufn 7

sAo cAo rAl cHiNH Hop NHAr

9 thftrg dAu cta ndm tdi chlnh ket thric ngdy 31 thdng 3 nem 2! 19

@gng dAy rlii)

(Theo phuong ph{p gi{n ti6p)

Tt ngly 01/04/201 8 dfin 3lll2l20l8

cnirrtu

Luu chuy6n tidn tt hogt atQng kitrh dornh

Lqi nhu$n trufc thu6

DlCu chinh cho c{c khoin:

Khiu hao tii san cii finh

C6c khoin dy phdng

Lei, 16 ch€nh lQch rj gi6 h6i do6i do d6nh g|,tat c6c

khoin muc titu tQ c6 g6c ngof tQ

Lei, 16 tir hoat dong dAu tu

Chi phi ldi vay

C6c khorin diAu chinh kh6c

Lqi nhu0n tt hoft ilQng kinh doanh trufc thay tt6i

v6n luu dQng

Tlng, gidm c6c khoin phdi thu

TIng, giim hdng t6n kho

Ttrng, giim c6c khorim phni m

Tdng, giim chi phi tri trudc

TAng, girtun chimg kho6n kinh doanh

Titu Ei vay de tli

thu6 firu nh4p doanh nghiQp de nQp

Ti€n thu kh6c t& ho?t dQng kinh doanh

Ti€n ohi kh6c cho hogt dQng kinh doanh

Luu chuydn tiin thadn tlt hogt tlQng Hnh doanh

Luu chuy6n ti6n tt host atQng aliu tu

TiAn chi tl,3 mua sim, xay {ng tai snn c6 dinh vi

c6c tai srirn ddi hqn kh6c

Tien thu tt thanh lt, nhuqng bdn tai san c6 dinh ve

c6c tii sin dii hen khri,c

TiAn chi cho vay, mua c6c c6ng cp ng cia

tlcm vi kh.ic

Tidn thu hdi cho vay, b6n l4i c6c cdng cg ng cria

tlon vi kh6c

TiAn chi ttAu hr, g6p v6n vdo tlon vi ltr6c

Tian thu hdi diu tu, g6p v6n vdo ttcn v! kh6c

Tidn thu Hi cho vay, c6 tric vd lqi nhu{n tluqc chia

Lru chuydn tiln thudn tdr hogt ilQng illu *

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06

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NIm nay Ntm trutrc

3

39.869,218,072(10.101.412,ss9)6.346.358.390

(2.73s.618.6s2)

(21.034.992.609)(613.149.219)

(4.7t4.873.s36)

33.729.269(512.610.160)43.895,202,097s2.710.246.367

11.420.034.6_94

5903.223.103

(7.529.093.030)l15.400.000(28.534.732.923)

32.360.996.7_28

3.991.308.548

atl

2520

cONG rY cO PuAr c0xc xcHE rrtN pHoNG

Dia chi : 56 I S6ng Tqo, P Tin Thuin DOne, QuAn ?

sAo cAo rAl cHINH Hop NHAr

9 th6ng ttiu cria nlm tii chinh k6t thric ngdy 3 I th6ng 3 ndm 20 1 9

M[T

Lfiy k6 tt dAu nrm c6n cu6i ty nly

NIm trry NIm trutrc

cHiTIEU

1 TiAn thu tt ph.{t hnnh c,6 phi6u, nhgn g6p v6n cua

chrl sd htu

2 TiAn chi trd g6p v5n cho cic chri sd htq mua lgi

cd phi€u cua doanh nghiQp de ph6t hdnh

3 TiAn thu tir di vay

4 Ti€n tri nq g6c vay

5 TiAn trn nq thu€ tii chlnh

6 C6 ttc,lqi nhuan dd tri cho chri sd htu

Lttu chuyEn tiln thudn tic hogt Qng tdri chtnh

Luu chuy6n tidn thuln trong nlm

TiCn vl tuong ilurng tiln diu nlm

Anh huong cua thay C6i t1i gia hiil Coai quy d6i ngooi te

Tidn vt tucng ilucng tiDn cudi nln

(21 .535 832.7 68)

(56.987.885.140)

32

JJJ1Jf,36

ffi; :/ co

cONG Ty cO pnAr cdxc xcHS Tr0N pHoNc

Dia chi : 56 I S6ng T4o, P Tin Thufn DOng, QuAn 7

BAo cAo TAI cHiNH HqP NHAT

9 th6nc dlu cua nnm tai chinh k6t thric neiv 3l th6ns 3 n[m 2019

BAN THUrET ndrNrr BAo cAo r,c,r cHfNH Hgp NrrAr cHeN Lec

DAC DIiM HOAT DONG CTA DOANH NGH4P

Hinh thrftc sd htu:

c6ng ty c6 Phln CSng Ngh{ Titn Phong ho?t dong theo Gi6y chung il,An dlng kf kinh doanh s6 0301596604 {trng

kf dn rtAu vio ngiy 20 th6ng 0l ndm 1999 vd thay tl6i hn Ori ZZ vao ngdy 16 thring 11 ndm 2016 do Sd K€ Hoach vADAu Tu Thdnh Ph6 Hd Chl Minh cAp vn cdc giAy phdp didu chinh

- T6ng si5 cdng ty con: l0

+ Si5 luqng cong ty con ttugc hqp nh6t: l0

- Thdng tin cua Cdng ty con <tugc hqp nhdt

01/ C0ng ty C6 phin tin hgc Si€u Tinh

+ Dia chl: Llu 3 Tda nhn ITD, 56 I tluong S6ng Tgo, Phulng Tan Thuin DOng, Q7, TP HCM.

+ Ti lC lqi ich cta Cdng ty M9: 98,80%

+ quyen Uiiu quyiit cua C6ng ty M9: 98,80%

02l COng ty C6 Pbln C6ng Nghf Trp DQng Tin Ti6n

+ Dia cht: Llu 3 Tda nhd ITD, Si5 I tlulng S6ng T4o, Phudng Ten Thu,An DOng, Q7, TP HCM.

+ Tj lQ lqi ich iua C ing ty M9: 69 .77%

+ quyAn bi6u quy6t citl Cdngty Met 6g.77yo

03/ Cdng ty TNHH Co ili$n Thgch Anh

+ Dia chi: Llu 4 Tda nhi ITD, Sii I dudmg S6ng Teo, Phudrng TAn Thufn Ddng, Q7, T? HCM .

+ Ti lC lqi ich cua C6ng ty Me: 69,14%

+ QuyAn bi6u quyiit oua COng ty M9: 69,1470

04/ Cong ty C6 Phin C0ng NghQ Tln Thong

+ Dia chi: Ldu 4 Tda nhi ITD, S6 t Cutmg Sang t4o, Phudng Ttn Thu{n Ddng, Q7, TP HCM

+ Tf lQ lqi ich cua Cdngty M9:99,92Yo

+ quyen bi€u quydt stf- Cdngry M9:99,92%

05/ c6ng ry cd Phln Ki Thu$t DiQn Totn Ciu

+ Dia chi: Si5 I duong Sing Tao, Phuong Tin Thuin DOng, Q7, TP HCM

+ T1i lQ lqi lch cua COng ty M9: 48,01%

+ quy&r bi6u quy& cua COng ty Me: 51.7% trong <t6 c6lhoan 3.69% li quyAn bi6u quy6t ma tien Phong tlugc cdc cd

It6ng cua COng Ty Cd ptrAn fg nruit oiQn Toin Ciu riy quyAn bi6u quy6t

06/ C0ng ty TNEH MTV Ky Thult C0ng Nghf fi0n Phong

+ Dia cht: Liu 4 Tda nhn ITD, 56 I dudng S{ng T4o, Phudng Ten Thuan Ddng Q7, T? HCM .

+ T1i lQ lqi lch cua c6ng ry M9: 100%

+ Quydn bi6u quy6t iua Cdng ty M9: 100%

07 CAng ty TI\EH Lien Dornh Globrl Sitem

+ Dia cH: LAu 4 Tda nhn IfD, 36 I ttudmg S6ng Tgo, Phudmg Tin Thugn Ddng, Q7, TP HCM .

+ Tt le lqi lch crla COng ty MQ: 30,61%

+ QuyAn bi€u quy6t cua C6ng ty Me: 63,75%

08/ COng ty C6 Phin Inno

+ Dia chi:S6 I tludng Srl,ng T4o, Phuong Tin Thugn Ddng, Q7, TP HCM

+ T! lP lqi ich cua Cdngty M9: 47,98Vo

+ Quy€n bi€u quyet cua C0ng ty M9: 99,96%

c6xc ry cd pnAn c6xc xcnp rrtx pnoxc

Dia chi : 56 I Sing Tp, P T6n Thugn D6ng, Quan 7

sAo cAo rAr cHiNH Hop NHAr

9 th6ng dAu cua nem tai chinh ket thuc neiy 3l thine 3 nem 2019

09/ COng ty TNEE MTV Hq Ting K! Thu$t Totn Ciu

+ Dia chi: 36 I tlucmg S6ng T9o, Phudng Tdn Thugn D6ng, Q7, TP HCM

+ Ty le lqi ich iua Cdng ty M9: 48,010/0

+ quyen bi6u quy6t cua COng ty M9: 10070

l0/ C6ng ty TNHH MTV Innovrtive Softwore Development

+ Dia chi: Si5 I ducmg S6ng TSo, PhuCmg Tdn Thugn D6ng, Q?, TP HCM

+ Tj lQ lqi ich iua Cdng ty M9: 100%

+ QuyAn bi6u quy6t cua COng ty M9: 100%

2 Linh vrp kinh doanh:

- Ho4t tlQng chlnh cria C6ng ty : Dich vg vA thusng mai

3 Nginh nghC kinh doNnh:

- Xdy dpg c6ng hinh dutrng sit vA dudng bO.

- Lip tt[t m6y m6c vi thi6t bi c6ng nghiep

- Kinh doanh bAt dQng sriLn, quydn srf dgng ddr ttru$c cbri sd htr:, chri sri dung holc di thu€

- B6n buon vit li€u" thi6t bi lip d{t kh6c rong xay 4rng

- B6n bu6n thi6t bi vn hnh kien diea tt, vi6n Odng

- Bin 16 m6y vi tffi, thi6t bi ngogi vi, phAn m&n ve thi6t bi vi6n th6ng tong cic cua hdng chuy€n dourh :

- Dgi lf hi gdi hing h64 ttqi lf mua b6n hang h6s, m6i gi6i thuong mei

- Bio fi cri,c hQ th6ng <tipn c6ng nghiQp, din dung, hQ thdng tin hqc, hQ th6ng ch6ng sdt L6p dtt hQ th6ng co ttiQn cdng

trinh,hQ thiing rh6ng giO, di€u hOa cdp nhiQl hQ 0ri5ng rhdng fin li€n lgc, hQ th6ng phdng cMy chiia cMy, hQ ttr6ng an (

ninh bno vQ, hQ th6ng ndng, chuy&r THI c6ng lip tt{t hQ th6ng chi5ng [n mdn kim logi

]

- fti6t kii lip d|t c6c hQ th6ng tliQn cdng nghiQp, dan dpng, hp th6ng tin hqc, hQ th6ng ch5ng srrt thi6t k6 vA ne n6ng {

rniy tinh, phAn cung, phi'n mdm, trang web, tich hgp murg ouc bQ.

- Tu vdn diu tu ph6t tri6n vi ung dung crlc cdng nghQ ki thuft cao rong c6ng nghipp

- K6t niii mgng intemet, lip tt{t r6ng ttni dipn thogi

- Mua bfn thi6t bi rtdo tao, dgy nghd Mua b6n thi6t bi d\mg cu, ttridt bi vi m6y cong nghipp h6a chfu pin, accu vi bQ

nap Mua br{n thi6t bi vnn phdng, thiiit bl nghi€n crtu khoa hqc, thi nghipm

- Mua b{n hQ thiing an nin[ hQ thi5ng b6o cMy, b6o tQm, gi6m sit b6n hing.

- Sin xuit vi mua b6n phin mAm tin hgc

4 Nhln srp

- T0ng s6 cOng nh6n vi6n Qp tlodn: 256 nguoi

II Ici Kf ToAN, DoN vI TSN TE sII DVNG TRoNG Kf ToAN

l Ky k6 toinl

NiCn dO k6 to{in bit ttAu ttr ngny 0l/04 vA k6t thtc ngiy 3 l/03

2 Don vi tidn tQ srfr rtgng trong k6 to{n:

Eon vi tidn tp srl dpng trong k6 to6n h ddng Vifl nam (VlrID)

Iu CHUAN MUc vA CITE DO Kf ToAN APDUNG

1 ch6 dO k6 to{n {p dsng:

COng ty 6p dung hC tn6ng t6 toan Vigt Nam ttuqc BQ Tei Chinh ban hinh theo thdng tu 200/20 I 4/TT/BTC ngAy

86o c6o Tii chinh hqp nh6t gita ni€n ttQ tluqc lip theo chudn mgc ve ch6 dO ke todn doanh nghiQp ViQt nam

2 TuyGn b6 vA viQc tuln thrl ChuAn nqc k6 to{n vt Cn6 Aq t6 toln

T6ng Girirn d6c c6ng ty dam bno da tu,an thn diy dn ycu ceu cria c6c chuAn myc t6 toan ve cn6 C6 t6 to6n doanh nghiQp

Vifl Nam hipn hdnh hong vipc lip b6o c6o rdi chinh hqp nhdt gita nien d6

3 Hlnh thtu k6 tofn fp dgng:

COng ty sn dUng htnh thric k6 to6n tr€n m6y vi tlnh

c6xc ry cO pnAx cdnc xcr$, rrtx pnoNc

Dia chi : Sii I S6ng T9o, P T6n Thufln D6ng, Qufln 7

sAo cAorAr cHfNHHOP NHAr

gjbi g diu pua n6m tii chinh kiit thuc ngdy 3l thfne 3 nlm 2019

1 Nguy€n tic r{c atinh c{c kholn tiCn vi tuvng tluong titn

Ti€n vi c6c khoin ficng tluong ti€n bao gdm tiAn m6t, tiAn gr?i ngin hdng, tidn thng chuydn vi c6c khoan ttiu tu ngin

hgn c6 thdi hgn thu hdi hoio d6o han khdng quri 3 th6ng kd tir ngiy mua

OE dang chuyen d6i thdnh mQt luqng tiAn xec dinh clng nhu khdng c6 nhi€u rui ro hong viec chuyen ddi

chinh s{cb k6 to{n d6i vfi hing tdn kho:

- NguyCn tic ghi nh{n hdng tdn kho: Gi6 v6n thuc t6;

- Phuong ph6p tinh gi6 fi hang tdn kho: Binh quin gia quy&r;

- Phuong ph6p h4ch to6n hang ton kho: KC lhai thudng xuy&r;

- Phuong pMp l$p dg phdng ginm Gi6 hang tdn kho: fir phdng gi6m Gi6 hang tdn kho dugc gbi nh$n klri gi6 g& ldm

hon gi6 ti thuin c6 th6 thuc hi€n ttuqc

Nguyen tic ghi nh$n vi kh6u hao Tli sin c6 atinh:

- NguyCn fic ghi nh{n: Nguy€n Gi6 TSCD bao gdm Gi6 mua vd chi phl c6 li€n quan ttAn vifo tlua TSCD vAo hoetd0ng

- piucog OAp f.fta" nao iSCOtU1 TSCDVH: theo phuong p6p kh6u hao ttuimg thlng phri hqp voi Quy6t ehh

206/2003/QD-BTC ngdy 12/1212003 cna B0 Tii Chlnh Vi€t Nan.

Nsuy0n tic qhi nhsn vt khiu hao BAt itQng sin itiu tu

-ffi;fi;shilftr [aicOrg a" car ti, friqc xdc dinh gi6 hi ban ttiu theo nguy€n gi6 Nguyen gi6 cua b6t ttQng sdn

aar? uuo eai ci c.ic chi phl liao dich li€n quan tuc-tifo Uan eAu- c6c chi phi li€n quan d6n b6t dQng san tlAu tu phrit

,t*;"r gfti"fta" u* ei., ioitgtri tane ng,ryett gia b5t e6ng sin-dAu tu khi c6c chi phl nay c6 khd nlng otric chin hm

.i"iaia]O"e il adu tu tao ra rii i"n iitrit6 rore tr.rong hI nhiAu hmr mtc hoat d0ng duqc tt6nh gi6 ban dAu cua b6ttl0ng sin ttiu tu hign tai

- itinong phep k]6u hao: theo Phuong ph6p khiu hao ttudng thing tong su6t thoi gisn htu dUng uoc tlnh

D6i tuqng

Nhi cua, vdt ki€n trfc

Phusng tien vin tai, nuyAn ddn

Mny m6c thi6t bi

ThiiSt bi, dung cU qudln lY

Tii snn c6 dinh kh6o

DAitwng

Trqm tlu ph.it s6ng

K6 to{n c{c kholn atiu tu t}i chlnh

- Diu tu thudng : theo phuong ph6p gi6 gtic

- C6c khoin diu tu li&r k6t : theo phuong ph6p v6n chri sd htu

- DAu hr cdng ty con: theo phucng phfp hgp nhit

Ntm sft dgng

5-30 nlm

3-6nlm

2 - 20 n[nr 2-8ndm

2 n[m

N[m stt dgng

5-6nlm

Nguy€n tic ghi nhfn vl v6n h6a c{c kholn chi phl tli vay

Chi phi tti vay dugc ghi nh4n vdo chi phl tong ky Truong hqp chi phi tli vay liCn quan hgc ti6p tt6n vi6c itAu tu xdy

J*g i"A" a" -"i tai s,a,n do Cang oAn c6 mOt t6oi gian tlu-oai inen tz mng) eA c6 thA ttua vdo sri dung theo muc tlich

dinh fiudc ho4c b6n thi chi phi tli vay niy tluqc von h6a'

7, Nguytn tiic ghi nhsn chi phl phii tri

ci" i.tro,e, ctri pti pla ffi duqc ghi nhAn dua tr€n clc udc tinh hqp lj vA s6 tidn pllii tni cho hang h6a - dich vu dx sti

rlVng tong ki, ^holc tluqc trlch tr;c nhiln k{rdng gAy dQt bi6n cho chi phl s1n xu{t kinh doanh t€n co sd tlim bdo

Nguy€n tic vl phuong phfp ghi nhfn c{c kholn dg phdng phii trt

D1r phdng cho bio hintr san pham ituqc trich llp cho ttrng toAi san ph6m, hang h6a, cdng tlnh xiy lip c6 cam k6t bdo

nn ,tr Cac n oan AU phdng pMi trn duqc xem x6i vi diAu chinh t+i ngdy k€t thitc k' k6 to6m'

Ngudn v6n kinh dornh - quY:

Ngu6n v6n kinh doanh cta c6ng ty bao g6m:

- i6n aAu tu cua ctlri sd ht'u: ttuqc ghi nhin theo s6 thuc t6 da dAu tu cua cric c6 d6ng'

- Thfug rlu v6n c6 phin: ch€nh lfuh ph6t hinh c6 phi6u cao hon mQnh gi6'

- Cfc qui ituo-c trtch l{p vd su dung theo pai hoi ddng cd tt6ng vd quy6t ttinh cua hQi tlong qu'int tti'

c6 phi6u qu!

xliJniiit i-rg

"i5n chi sd htu ttugc mua lei, khoin tiEn ti bao gdm ci c6o chi p6I li€n quan rtrin giao dch <luqc ghi

nlrAn uid ptri6u quy vi tluqc phin 6nh ln mot lfioan giem trir tong v6n chri sd htu'

10