Trang 1 CONG w cO PHAN CONG NGHE n€NINNC|\/ATNE TECHNOLOGY DEVELOPIIENTGINMl ch{rng khoin: ITDnAo cAo rAr cHiNH HgP mIArrtrxcAv orruzaotg ofx xcAv lolosaorgKý bởi: CÔNG TY CỔ PHẦN CÔNG N
Trang 1CONG w cO PHAN CONG NGHE n€N
INNC|\/ATNE TECHNOLOGY DEVELOPIIENT
GIN
Ml ch{rng khoin: ITD
Ký bởi: CÔNG TY CỔ PHẦN CÔNG NGHỆ TIÊN PHONG
Ký ngày: 29/10/2019 16:44:45
Signature Not Verified
Trang 2cONG TY cO PHAN cONG NGHF TItN PHoNG
BAo cAo rfu cHilrn HOp rHAr
Quy 2 cria nim tAi chtnh k6t thrlc ngdy 3l thang 3 n&r 2020
(Dgng dAy dti) T9i ngny 30/09/2019
cni rrEu
n - rAr sAr rcAx u4x
l TiAr vi clc kholn tuong dnong tidn
t tidn
2 bac thoAn nrong ttuong tidn
It, Dii tr tii chlrh ngio b?!
l Chtmg kho6n kinh doanh
2 Du phdng gidm gi6 chirng khodn kinh doanh (r)
3 Ddu tu nirn giU tt6n ngdy tldo h4n
Ill Cic khoin phti tbu ngin hpn
2 Tni trudc cho ngudi b6n ngtn hen
4 Phai thu theo d6n d0 k6 hoech hqp dong xAy dunt
6 Phii thu ngin hen kh6c
7 DU phdng phAi thu ngdn han khd ddi (r)
8 TAi sin thiOu chd xti lJ
lV Hing tdn kho
l Hang t6n kho
V Tii sdn ngiin hgn khic
l Chi phl tra hudc ngin hen
2.Thu6 GTGT dugc kh^u trir
3 Thud vd c6c khodn kh6c phdi thu Nhd nudc
4 Giao dich mua b6n lei trdi phidu Chinh phn
5 TAi siLn ngin hen kh6c
Vl Tii sln .tEqc phan bgi chd tbsnh It
Don vi tlnh: VNDThuy€t
30.935.074.7&i
30.935.074.7E3205.949.t09.819196.964.267.63015.053.037.967
153
t54t55
160
v.07 &t.375.601.696
96.794.920.723
(13 .4r9.319.O27)r2.26t.074.20E
Trang 3cdnc rv cd ur.in cOnc xcup rrix rnoxc
Dia chi : Sii I Sdng Teo, P Tan Thu{n D6ng, Qu{n 7
eAo cAo rAt cgiNH HoP NHAT
Biog c6r d6t ka ao6o hqp nb6t (tiep theo)
cHi TIEU
B - TAr sAN DAI HAN
I Cfc khoin phdi thu dil h0n
2 Trd truoc cho nguiti bdn dAi hqn
3 V6n kinh doanh d don vi tryc thuQc
5 PhriLi thu vd cho vay dAi hgn
6 Phdi thu ddi h4n kh6c
7 Du phdng phdi thu dai hen kh6 ddi (r)
II Tli sin c5 .tFh
l Tdi san c6 tlinh hitu hinh
- Nguyen gi6
- Gi6 rri hao mdn liy kii (')
2 TAi san cri dinh rhu€ tai chinh
- Nguyen gi6
- ci6 td hao mdn lfiy ke (*)
3 Tdi sin c6 dinh vd hinh
- NguyCn gi6
- Gi6 tri hao ndn loy kC (*)
III BCt tODg sin .rAu tu
- Nguyen gi6
- Gid tri hao mdn lfry k6 (+)
IV, Tli sAn dd drng dAi hfD
l Chi phi san xu6t, kinh doanh dd dang ddi h?n
2 Chi phl xay dyng co bdn dd dang
V DAu tu tii chtnh ddi b$n
l Dau u tu vAo c6ng ty con
2 DAu nr vdo c6ng ty lien doanh, li€n k6t
4 DU phdng ddu tu tAi chfnh ddi han (r)
Vl Tii stn dli b0n khAc
l chi phl trA trudc ddi hen
2 Tdi sdn thu6 thu nh{p hoan lai
3 Thiiit bi, vat ru, phg tnng thay thi! dAi h4n
4 Tii sdn ddi hgn kh&
VIl Lqi th6 ahuorg m{i
TONG coNG TAI sAN (2?o: roo + 2oo)
26.062.22s.;t I
36.051.935.639(9.989.709.E28)
2to 2tl 2t2 2t32142t5
216 V.06219
v.lo 25-460.946.007
36.051.935.639
( 10.590.989.632)
5.E56.016.m020.000.000
333.602.64E333.602.648
22022122222322s226227228229
250 V.ll
251252253254255
26t V.08 4.7N.206.975
262 V.r2 369.680.64226J
Trang 4cONG rY cd PHAN cONc NGHD TIEN pHoNG
Dia chi : Sti I S6ng T4o, P TAn Thu€n Ddng, Qu6n 7
BAo cAo TAI cHiNH HOP NHAT
Qui 2 cta nim tdi chinh k€t th[c ngAy 3l thdng 3 nArn 2020
BAng cin .t6i k6 toin hqp nhAt (tiep theo)
cHi rrtu
A - Ng PHj.I TRri (300 = 310 + 330)
I Nq ngin h4n
l Phai fi ngudi b6n ng6n hen
2 Ngudi mua td dAn fiudc ngin h+n
3 Thu6 vd c6c khoan ph6i nQp NhA nudc
4 Phai trd ngudi lao dong
5 Chi pH phai td ngin hen
o rnal ua nQr D9 ngan n4n
? Phii tra theo ti6n tt6 k6 ho4ch hgp ddng xdy dyng
8 Doanh thu chua thgc hiQn ngin hen
9 Phai tra ng6n h4n kh6c
10 Vay vd ng thu€ tii chlnh ngin hqn
I l DU phdng phei re ngln hen
12 QUY khen thuol.g, phric lgi
13 Qug binh iin gi6
14 Giao dich mua bdn lei tr6i phi€u Ch{nh phri
ll Nq dAi hfn
l Phii tni ddi hen ngudi bdn
2 Ngudi mua tra tiAn trudc dii hen
3 Chi phi phai tra dii hcn
4 Phd,i tra nQi bs v€ v6n kinh doanh
5 Phai trA noi b0 ddi h?n
6 Doanh thu chua thuc hien dAi han
8 Vay vd ng thu€ tAi chlnh ddi hqn
13 Qug phat tri6n khoa hgc vd c6ng nghe
331
332334JJ)336338339340341342343
v.l4 v.l5 v.l6
25.26t 445.r 5738-t 55.469 6296.960.866.t94
3 .579 .7 t9 .732
8.789.430.t l6
t64.520.902
r7.855.;55343.5t9.200
141.163.259.932127.194t61.407
Trang 5cOxc ry cO pnin cdxc xcHp uEN pHoNG
Dia chi : Sii l.S6ng Tao, p Ttu Thu6n Ddng eu€n ?
BAO CAO TAI CHiNH HOP NHAT
Quj 2 cia nirn tdi chinh k& rhUc ngAy 3 t th6ng 3 nlm 2020
Birg cin rl6i kG to{tr hqp trhlt (tiep theo)
3 Quydn chon chuyiin O6i rai phidu
4 V6n khdc cria chu sd htu
5 Cii phiiiu qui (+)
6 Chenh lech al6nh gi6 l4i Ai sdn
7 Ch€nh lcch tj gi6 h6i dodi
8 Qui dAu tu ph6t tri6n
9 Qu! h5 tro sip x6p doanh nghiQp
- LNST chua phan ph6i tty kd dCn cu6i ty trucc
- LNST chua ph6n ph6i ki ndy
12 Nguiin v6n <tdu nr XDCB
| 3 Lqi ich c6 ddng khdng ki6m so6t
II Ngu6n kinh phi vl quy kh{c
l Ngudn kinh phi
2 Ngudn kinh phi di hinh thdnh TSCD
TdNG coNG NGUdn vdx 1ao = roo + loo;
4t7
418419420
421
42la 42tb
422429
321.223.025.022
t90.@7.980.000190.647.980.000
323.171.515.125323.771.515.125190.647.980.000190.647.980.000
(72r.8E0.000)
3.302.O49.327
80.726.282.t9079.594.501.359
-Lt 3 t.780.831
41.268.593.505
(721.880.000)
82.906.396.88s57.975.344.03524.931.052.85050.939.0r8.240430
Trang 6cONG Ty cO pHAl c0xc NcnE rrtn psoxc
sAo cAo rAt cHiNH sop t.trtAr
BAo cAo xEr euA HoAT DQNG KINH DoANH
@sng dly {tn)Tir 0r/0?/2019 d6n 30/092019
Tt 0u0?/2019 d6D 30/(D2019
cHi rltu
l Doanh thu b6n heng vd cung c6p dlch vg
3 Doanh thu thudn vA ben ha,ng va cung cip dich vu
4 Gi6 v6n hdng b6n
5 Lqi nhuan gQp vd b6n hdng vd cung c6p dich vg
6 Doanh thu hoat dong tAi chlnh
7 Chi phi tAi chinh
- Trong d6: Chi phi lai vay
9 Chi phi b6n hang
10 Chi phi qunn lf doanh nghiep
I l Lqi nhuan thu6n h.r hoat dong kinh doanh
12 Thu nhap khac
13 Chi phi kh6c
14 Lqi nhuan kh6c
15 T6ng lqi nhuAn k6 to6n trudc thu6
16 Chi phl thu€ TNDN hiQn hdnh
17 chi phl thu€ TNDN hoin lai
18 Lqi nhuan sau thuii thu nhap doanh nghiQp
19 Lqi nhu{n sau thue cua c6ng ty mQ
20 Lgi nhu{n sau thuii cua c,i d6ng kh6ng ki6m soAt
2t Lai co bAn tr€n c6 phi6u (*)
3l vr.7
32 VI.840
50
5l
52
606l
62'70
356.262.7 4'.7
t.268.265.652
I 14.103.9 t6t.t54.r6r.'736
6
9t.587.740.20134.000.0009l.553.740.20160.817.611.89130.736.128.3102.099.348.80?
255.045.00266.422.376
344.895.E66
t3 .203.53E.224E.713.579.450
4.489 .958;7 7 4
|l5.498.617.88415.926.000
I t 5.482.691.884
33.438.943.3687.4t6.268.9982.25t.724.7',l1527.334.06421.496.794.22415.346.175.1331.760.518.2383.0@.027.925282.335.929
2.781 .69 | .9964.542.2t0.2341.441.120.544363.163.4942;t37.926.t96
1.131.780.E31
t.606.145.365
t72.409.263 t7 5
34.000.000t'|2.J7 5.263 .t'l5
n E.737.516.818
53 637 7 46.3573.388.652.328357.150.008
97 .989.27220.103.632.55018.583.554.492I7.982.061.6354.290.345 361
605.87 6.3423.684.469.01921.666.530.654
14.585.243t7.028.193.260
I 1.544.040.389
606th6ng l0 nIm 2019
Trang 7CONG TYCO PE,{N CONG NGHS TINN PHoNG
Dia chi : Sii I stug Teo, P Tan Thuan ftng, QuAn 7
BAo cAo TAI cHiNH HOP NHAT
Quy 2 cua nlm tAi chinh k€t thrlc ngiy 3l thAng 3 nem 2020
BAo cAo LtIu cHUYtN rrtN rF Hgr mrAr
(Dsng ilAy dn)
(Theo phuong ph6p gt6n d6p)Tir ngiy 0l/fi20r9 d6n 30/09/2019
1.
cHi TI6ULrnr chuy6n tGn trt host itQlg kllh doanh
Lgi nhufn trufc thu6
DiAu chitrh cbo cdc khoAtr:
C6c khodn dg phdng
Lai, 15 ch€nh lfoh tj gid h6i do6i do rl6nh gi6 l4i c6c
khorin myc tiin tQ co g6c ngogi tQ
Lai, 16 u hoat dong diu hr
Chi phl lei vay
Lqi obu6n air hott atoDg kirh dortrh trutrc thoy d6l
v5n lrru ttQng
TIng gidm cdc khoan phei thu
Teng giim hing tdn kho
TIng girtn cdc khoan phei tlii
TIng girim chi phi trA t-udc
Tnng, ginm chrmg khoAn kinh doanh
I ten lat vav oa tm
Thu€ thu nhap doanh nghiep de nop
Ti6n thu khdc tu hoat dong kinh doanh
Ti€n chi khiic cho hoet dong kinh doanh
Lt u chuyln tiln lhudn ti hogt ir\ng kinh toanh
IL Luu cbuy5n tidn tir boSt tt$rg dAu tu
l Ti€n chi ttii, mua sim, x6y dvng tdi siLn c6 dinh ue
cric tii sin dAi han khAc
2 Ti€n thu tu thanh ly, nhuqng b6n tAi siin c6 tlinh vd
3 Tiin chi cho vay, mua c6c c6ng cu ng cUa
dqn vi khSc
4 Tien thu hdi cho vay, bAn lei c6c c6ng cu nq cia
don vi kh6c
5 Tidn chi <liu tu, g6p vtin vdo eton vi kh6c
O tidn thu hdi dAu tu, g6p v6n vdo don vi kh6c
7 Tidn thu l6i cho vay, c6 bic vd lqi nhu+n duqc chia
Lru chuydn tin thuAn tir hogt ttlng tllu tr
MNT s6 rninh
Don t)i tinh: fND
L[y kd tt atiu ntrm t6n cu6i kY ndy
0203
4.542.21O,234
(7 .2sr.422.016)4.14E.483.069(9.66s.896.170)
1.453.0'7 |
(2.288.813.286)553.351.300
(2.709.211.782)
t9 .925.623.t3 |
20.390.331.830(929.979.690)(553.351.300)(6.433.633.898)(886.362.97 4)
2r.666.530.654Q.699.9r1 O87)7.658.993.106(4.608.9s1.6s8)
54.667.512(7.064.292.83s)t49.666.788
l 10.000.000l7 966.613.561
46.84't .t3'7 .5516.828.064.77 4
(r3 r20.49t 823)
(2.7 00.024 263)
(93.492.869)(l3.203.t47 .'7'17)
20.000.000(6'7'1.t22.60s)
04
05
0607
0t
09l0
ll
12
IJl4 l5 l6t7
Trang 8c0NG Ty cO IHAN cONG NGIrt TItx pnoxc
Dia chi : Sii I S6ng Teo, P Tan thuon D6ng, Quan ?
eAo cAo rAr cHiNH nop xsAr
B{o c6o luu cbuydr ti.tr te hqp Db6t (d€p th€o)
L[y k6 at dAu trdm d6n cu6i rY oa'y
M'
so
Tmioh
CHi TIEU
IlI Lrm chuydn ddo tt hoft d$trg tii chlnh
l Tidn thu tir ph6t hAnh c6 phiCu, nhan g6p v6n cia
chi so hiiu
2 Ti€n chi trA g6p v6n cho c6c chu sd hifq nua lai
c6 phi6u cua doanh nghiep de phat henh
3 Tidn thu tt di vay
4 TiEn tra nq g6c vay
5 Ti6n trA nq thu€ tAi chinh
6 c6 t'b, lqi nhuAn da ffi cho chri sd hiiu
Lntt chuyln filn thuin lir hog, itflng tdi chinh
Luu cbuy6n tiln tbuin trong ntrm
Anh huqng cta thay d6i ry gia h6i coai quy diii ngo+i t€
Ti6n vA tuong <tuong titn cu6i ntrm
6l
70
(29.000.000)41.708.153.361
( 10.480.319.732)
(s6t .1 t3 .440)
419.000.000(452.200.000)
24.97 6.445.909(2't.3t4.165;7-06)
(66.E 14 r0 r.294)
30.63 7 I 20.1E9 (69.r E5.021.t)9 |)
(3r.22r 376.815\
99,730.0A7.152(l.454.095)
(1s.69r.077.tEE)78.529.2!5.7t9
1 .316.496v.01
l0 nnm 2019Chi Minh, lgay 28 th6ne
Trang 9c6NG TY cO PHAN CONG NGHP TITN PHONG
Dia chi : Sii I Sdng Teo, P Ten Thuan D6n& QuAn 7
BAo cAo rAI cHiNH HoP NHAr
BAN THUyfT MINHBAo cAo rAr cHiNH HgP NIl,iT cHQN LQc
DAc DTiM HOAT DQNG COA DOANH NGTIIEP
Hlnh tbfa s0 bihr:
C6!g fy C6 phAn COng Nghe Tl€D Phong hoet dong theo Gidy chung nhdn deng ki kinh doanh s6 0301596_6_04 dlng
ty t[.t tAu uao ngAy 20 thdng 0l nim 1999 vi thay d6i lAn th'? 28 vAo ngny 24 th6ng 04 nem 2018 do S0 K€ Hoach vADAu Tu Thanh Ph6 Hd chi Minh cip vA c6c giSy phdp didu chinh
- T6ng s6 c6ng ty con: 9
+ s6 luqng cdng ty con dugc hqP nh6t: 9
- Th6ng tin cua C6ng ty con dugc hqp nhet
0l/ C6ng ay C6 phin tin hgc SiGu Tinb
+ Dia chi: Lau 3 Tda nhd ITD, Sii I dudng Sdng Teo, Phudng Tan Thuan D6ng' Q?' TP HcM'
+ Ti lC lqr lch cna COng tY M9: 98,80%
+ Quydn bi€u quy6t cua C6ng ty M9: 9E,80%
0? c6Ds ty c6 PhAn c6trg Ngbe Tu DOng Tin Ti6n
+ Dia chl: Lau 3 Tda ntr,ir ITD, 56 I dudng SAng Tao, Phudng Tdn Thu4n D6n& Q7' TP HCM'
+ Tj lQ lo ich cna C6ng tY Me: 90.13%
+ Quydn biCu quy6t cua C6ng ty M9: 90.13%
03/ C6trg ty TNHH Ca tliQn Tbgch Anh
+ Dia chl: Iju 4 Tda nhA ITD, 56 I dudng s6ng Tao, Phudng TAn Thufn D6ng, Q7' TP HcM '
+ Ty lC lqi ich cua C6ng ty M9: 69,14%
+ Quydn bidu quy6t cua Cdng ty M9: 69,14%
04/ C6trg ty C6 PhAn Ki Tbu$t DiQn Toin Ciu
+ Dia chi: 56 I dudng S6ng T3o, Phudng T6n Thu4n D6ng' Q7' TP HcM
+ Tl l0 lsr ich cua C6ng $ M9: 48,01%
+ quydn Ll6u quy6t c1ujiong ty I'r9, 51.?% trong rt6 c6 kho6n 3.59% Id quy€n bi6u quyiit md Ti€n Phong duqc c6c c6aong cia cong ry c6 ptrAn rg rnuat oien Todn ciu riv quvdn bi€u quviit
05/ c6rq ty TNHH MTV K9 Tbuat C6ug Nghe Tien Photrg
+ Oia ctri Liu 4 Tda nhd ITD, Si' I dudng s6ng Tao, Phudng Ten Thu{en D6ng, Q7, TP HCM '
+ Ty lC lqi lch cua C6ng ty M9: 100%
+ Quy,in bi€u quy6t cria Cdng ty M9: I 00%
06/ C6Ds ty TNHH Ll6n Doanb Global Sitem
+ Dia ;hi: Iju 4 Tda nM ITD, Sti I dudng S6ng Tao, Phudng TAn Thuan D6ng, Q7' TP' HCM '
+ TY le lql fch cua C6ng ty Me: 30,6l%
+ Quydn bidu quy6t cua C6ng ty M9: 63,75%
07/ C6trg ty C6 PhAn Intro
+ Dia chl:S6 I dudng s6'ng Tao, Phudng T6n Thu4n D6ng' Q7' TP HcM
+ Ty le fqi ich cia CdnEt'! M?t 47,gEVo
+ Quyen biiu quydt cia c6ng ty Me: 99,96%
08/ C6og ty TI{HH MTv Hg TAng Ki Thuit ToAn CAu
+ Dia chi: 56 I dudng s6ng Tao, Phudng TAn Thuan D6ng' Q7, TP HCM
+ Ti le lql ich cta C6ng ty M9: 48,01%
+ Quydn bidu quy6t cua COng ty M9: 100%
09/ C6ng ty TNHH MTv Innovaaive Software Development
+ Dia chl: 56 I dudng S6ng T4o, Phudng Tan ThuAn Dong' Q7' TP HcM
+ Ti le lqi ich cua C6ng ty M9: 100%
I
L
l
Trang 10CONG TY cd PHAN CONG NGHf, TITNPHONG
Dia chi : 56 | Sr6ng Teo, P T6n Thu4n Dong, QuAn ?
BAo cAo TAI CHfNH HOP NHAT
- Ho4t dQng chinh cua C6ng ty : Dich vU ve thuong mgi
NgAnh trghd kinh dortrh:
- Xay dung cong trinh dudng sit vA aludng b0
- Kinh doaoh b6t dQng sAn, quyAn sr! dyng dfu thuQc chti sd h['u, ch0 sri dpng hoqc di thu€'
- BAn bu6n thi6t bi vd linh kifn difn nr, viEn th6ng
- Bdn ld m6y vi tlnh, thi6t bi ngoei vi, phdn rndrn ve thiiit bi vi6n th6ng trong c6c cria hang chuy€n doanh'
- Bdo trt c6c hi th6ng <lien cdng nghi€p dan dung, he thdng tin hoc, hi th6ng ch6ng sdt t-ip dat hc th6ng co dien c6ngtrinh,he th6ng th6ng€i6, diAu hda c6p nhiet, hC th6ng th6ng tin lien l3c, hQ th6ng phdng chdy chiia cMy, hQ thdng an
ninh bao ve, he th6ng n6ng, chuyin THI c6ng lip d{t hQ th6ng ch6ng In mdn kim lo4i'
- Thidt k6 lip ddt caa hg th6ng tti€n cnng nghi€p, ddn dung, h€ th6ng tin hgc, hQ th6ng ch6ng set Oriiit k6 ve np th6ng
mAy tlnh, phin ctng, phAn mdm, trang web, tich hgp mang cuc b0
- Tu v6n diu tu phet tri6n vd ring dgng c{c cdng nghe ki thuAt cao trong c6ng nghiep
- K6t n6i mqng intemet, lip d4t tiing dai dien thoai
- Mua bdn thi6t bi ddo t4o, d4y nghE Mua b6n thi6t bi dung cu thiiSt bivA m6y c6ng nghiep h6a chat, pin, accu ve b0
- Mua b6n hQ thiing an ninh, he th6ng b6o chtiy, b6o trQm, gi6m sdt b6n hdng
- SAn xu6t vd mua b6n phAn mdm tin hgc
Nhen sg:
- T6ng s6 c6ng nhAn vi€n t{p dodn: 248 nguoi
rV xt roin, oon vl rItN rS str DVNG TRoNG Kt ToAN
Ki kd to6tr:
Ni€n dO k6 todn bit dau tit ngAy 0l/04 vA kiit thuc ngirv 3ll03
Don vi tiin t0 sfr dung trong k6 todn:
Dqn vi tian te sri dung tlong ke todn B d6ng ViQt nam (M!D)
CHUAN MUC VA CHT DO Kf TOAN AP DVNG
ch6 d6 k6 to6tr 6D dunc:
C6ne ty ap dung he ttr6rU t6 toan Vlet lam duqc BO TAi Chinh ban hinh theo th6ng tu 200/20l4tff/BTC ngly
rao-.ao iai rrrrnh i'qp nh6t gita nicn dO duqc I{p 0reo chuin mgc vA ch6 d0 ke to6n doanh nghiep Viet nam
TuvGn b6 vd dec tuln tbi Chudr mgc k6 toln vA cn5 aq t6 toin
ialg Ctao, la.'.Oig ty Oam Uao oa tubn t6i aay dri y6u cAu.cua c6c chuin myc k6 toAn vd che dO k6 todn doanh nghipP
Hinh tbfc k6 todn ip dutrg:
cong, ty $i dung hinh thtic kd to6n trcn mAy vi tinh
cAc cHiNH sAcH Kf roAN cHtJ Yfu
NeuvGn tric ric tlinh c{c khoir tiAn vi tutrng tluung titn
i;" J"* Hr-"-J-**g tluong tiin bao g6m ti"€n m4atidn gui ngan hang, tiin dang chuyrin vA c6c khodn dau tu ng'n
chltrh sdch k6 todn lt6i vfi hing tdn kho:
- Nguyen tft ghi nh?n hdng trin kho: Gi6 v6n thsc t6;
- Phuong ph6p tlnh giA fi hang tdn kho: Binh qu6n gia quy€n;
- Phuong ph6p hech toAn hang tdn kho: K€ khai thudng xuy€n;
- Phuqng ph6p lap du phdng gitun ci6 hdng tdn kho: d-u phong glAm Gi6 hAng ttin kho duqc ghi nhan khi cll6 g& ldn hongi6 tri thudn c6 thi: thuc hien dugc
IV.
l.
Trang 11CONG Ty cO IHAN CONG NGHp rrir pnorc
Dia chi : 56 I Seng Tgo, P TAn Thuan D6ng, Qufn 7
BAo cAo TAI cHiNH HOP NHAT
3 Nguy€n lic ghi ah$r vi kbdu bao Tii sin c6 qtrh:
- Nguy€n tic ghi nhdn: Nguy€n Gi6 TSCD bao gdm Gi6 mua vd chi phi c6 li€n quan d€n vifu tlua TSCD vAo hoat dong
- Phuong phAp kh6u hao TSCDHH, TSCDVH: theo phuong phdp kh6u hao dudng thlng phn hqP vdi Quy6t dinh
2062003/QD-BTC n gdy 12/12/20O3 ciaBo TAi Chinh Vi€t Nam
o6t tuqng
NM cri4 v{t kiiin tnic
Phuong tiQn v{n tdi, truydn dln
M5y m6c thi6t bi
Thi6t bi, dung cu quin lY
TAi sen c6 dinh kh6c
Nguy€n tric gbi nh$n vi kbiu hao B6t d$rg slo dlu tu
- figirye" ,i."ght dia": bAt dQng sAn ddu nr iugc xdc dinh giri tri ban dau theo nguy€n gi6 Nguy€n giri cria bdt d0ng san
<tiu tu bao gdm cd c6c chi phi giao dich li€n quan tryc tiiip ban dAu cdc chi phl lien quan d€n bit dong san dau phdtsinh sau ghi nhSn ban dAu duqc ghi tnng nguyen gi6 b6t dQng srrLn dAu tu khi c6c chi phi nAy a6 khA ning chAc chin ldmcho b6t dQng sAn ttAu tu tgo ra lqi ich kinh t6 uong tuorg lai nhidu hqn mtc hoat dong duqc <ldnh gi6 ban deu crla batdong san dau tu hien tei
- Phuong ph6p kh6u hao: theo Phuong ph6p kh6u hao duong thing Eong su6t thdi gian hfru dung udc tinh
Ndm sri dUng5-30 nlm
K6 tolin c{c khofu dlu tu tii chirh
- Ddu tu thudng : theo phuong pMp gi{ g6c
- Cdc khoen dAu tu li€n k6t : theo phuong phAp v6n chri sd hitu
- DAu tu c6ng ty con; theo phuong phdp hgp nhdt
1
Nguy€n tiic ghi nh{n vl v6r h6a c6c kho{n cht Phl dt vay
Chi phf di vay rlugc ghi nhin vdo chi phl trong ky Trudng hqp chi phi tli vay li€n quan trgc ti6p d€n viQc tl6u tu xdydung ho6c s6n xuAt tAi sdn dd dang cAn c6 mot thdi gian ati dei (hen 12 th6ng) d6 c6 th€ tlua vdo sri dgng theo mgc tlichdinh truqc ho{c b6n thi chi phi tli vay ndy duqc vdn h6a
NguyGn tiic ghl nbfn chi phi phii trt
dung hong ky, ho{c dugc trich truoc nhim kh6ng gAy dQt bi6n cho chi phi sin xuAt kinh doanh tr€n cq sd dAm bAo
NguyGo tiic vi pbucng ph6p ghi trhAn c{c khoitr dV phdng Phei trA
Du phdng cho b.io hAnh san phim tluqc trich hp cho tung lo4i sdn phdm, hdng h6a, c6ng trinh xay lip c6 cam k€t bdo
hanh Cdc khodn du phdng phAi te dugc xem xCt vA diau chiDh tai ngdy k6t thtic ky kC to6n
Ngudn v6n klnh doanb - qui:
Ngudn viin kinh doanh cua c6ng ty bao gdm:
- V6n dAu tu cua cho sd hihr: duqc ghi nh{n theo sii thuc ti5 da aAu nr cia cdc ci5 ddng
- Th{ng du v6n oi phAn: ch€nh lfch phdt hAnh c6 phi6u cao hon mQnh gi6
- Cic quy duqc trlch lap vd s|i dung theo Dai hoi ddng, d d6n8, vd quyiit ttinh cria hQi ddng qu,iur tr|
C6 phi6u qu!
Xtri cii phir trong v6n chrl sd hitu duqc mua lgi, khoAn tidn Eii bao gdm cd cdc chi phi li6n quan tt6n giao dich duqc ghinhin h c6 phi6u qu! vd tlugc phan 6Lnh ld mQt khoAn giAm trit rong v6n chri sd htu
c6 .nc
NguyGn tic vi phuolg phdp ghi nh$tr dosob ahu:
Doanh thu b6n hAng: doanh thu tluqc ghi nhan khi tton vi c6 <tuqc lqi ich kinh t6 tu giao dich b6n hdng vd s6 tidn thu vi
drrorc x6c dinh tuong d6i chic ctrin Tqi rhdi tti6m ghi nhdn doanh thu don vi dd hoin thAnh viQc chuydn giao phAn ldm rui
ro vA lqi ich girr lian vdi quyin sd hiiu sin phAm cho nguoi mua, tl6ng thdi x6c dinh tfuqc chi phi cd lien quan
Doanh rhu hoet dong tAi chinh; doanh thu ttuqc ghi nhan khi ridn lai ph6t sinh rrCn co sd d6n tich (c6 tlnh tl6n lgi tuc mdtrii sdn tlem lai) trlr khi kha ndng thu hdi tian l6i kh6ng chic ch6n
10
ll.
1tl