bảng cân đối kế toán ngày 30 tháng 09 năm 2013 công ty cổ phần chế biến hàng xuất khẩu cầu tre

CONG TY CO PHAN CHE' 8IE'N HANG XUAT KHAU CAU TRE £)ia chi: S5 1251208 Luong Th€ Vinh, Phuong Tan Thai Hoa, Quan Tan Phu, TP, H6 Chi Minh HAO CAO TAl CHiNH Cho ky k~ toan k~t thuc ngay 30 thang 09 narn 2013 BANG CAN DOl KIt ToAN T~i ngay 30 thang 09 nam 2013 Don vi tinh: VND ,. Ma Thuyet TAl sAN ,. s6 .86 eu6i ky S6 dAu ky - minh A- TAl SAN NGA.N H.:\N 100 179,997,541,361 260,611,148,995 I. Ti6/1 va cac khoan tuung duong ti~n 110 V.1 8,311,701,579 6,865,874,931 I. Ti€n 111 8,311,701,579 6,865,874,931 2. Cac khoan nrong duong ti€n 112 II. Cac khoan dAu tu tai chinh ng~n han 120 1. D§u nr ngan han 121 2. Dir phong giam gia d§u nr ngan han 129 III. Cac khoan phai thu ngiln han 130 53,053,311,977 51,867,851,327 I. Phai thu khach hang IJ I V.2 47,659,942,316 4 I ,782,942,605 2. Tra truce cho nguoi ban 132 Y.3 2,313,428,617 6,312,150,993 1. Phc"li thu noi bQ ngan han I'" JJ 4. Phai thu theo ti~n d9 k~ hoach hop d6ng xiiy dlJT11 134 5. Cac khoan phai thu khac 135 3,465,166,609 3,899,864,084 Du phong phai thu ngan han kh6 doi 6. 139 (385,225,565) (127,106,355) IV, Hang tan kho 140 99,940,097,670 183,287,559,666 I. Hang t5n kho 141 VA 107,084,004,044 188,672,567,509 , D\I phong giam gin hang l6n kho 1:19 \'.5 (7,143,906,374) (5,385,007,843) _. V. Tai san ngiln han khac 150 18,692,430,135 18,589.863,071 I. Chi phi tra truce ng~n han 151 Y.6 1,714,749,222 1,140,300,333 2. Thu~ gia tri gia tang dlIQ'Ckhau tnr 152 2,271,139,538 3. Thu~ va cac khoan khac phai thu Nha ruroc 154 Y,7 1,520,459,013 1,421,685,441 4. Tai san ngan han khac 158 . V.8 15,457,221,900 13,756,737,759 Cho ky ke loan ket thuc ngay 30 thang 09 narn 2013 Bang din doi ke roan (ti€p theo) Mil Thuy~t TAl SAN s6 minh S6 cu6i ky S6 ttAu ky B- TAl SAN DAI H~N 200 130,144,733,297 142,849,849,051 I. ell' k ho an phjii thu d a i han 210 I. Phai thu dai han cua khach hang . 211 2. V5n kinh doanh 0-cac don vi tnrc thuoc 212 3. Phai thu dai han nQi bQ 213 4. Phai thu dai han khac 218 5. Du phong phai thu dai han kho doi 219 II. Hi siin c5 ainh 220 100,947,779,712 119,489,777,762 I. Hi san c5 dinh hflu hinh 221 V.9 83,853,792,979 85,307,376,912 Nguyen gia 222 230,356,004,361 225,574,392,849 Gia trj hao men lfly k~ 223 (146,502,211,382) (140,267,015,937) 2. Hi san c5 dinh thue tai chinh 224 V.1O 11,145,070,005 Nguyen gia 225 11,504,588,400 Cia tri hao man liiy ki 226 (359,518,395) 3. Hi san c5 dinh vo hlnh 227 V.II 3,778,317,946 3,998,553,056 Nguyen gia 228 5,340,231,779 5,340,231,779 Gia tri h,1O 111011 lily k~ 229 (1,561,913,833) (1,341,678,723) 4. Chi phi xay dung co ban dO-dang 230 V.12 2,170,598,782 30,183,847,794 III. B~t dOng san ([fiu t u 240 Nguyen gia 241 Gia tr] hao mon lily k~ 242 IV. Cac kho an dAu tu· Uti chinh dai han 250 1,067,565,000 1,067,565,000 I. D5u Ill' vao cong ty con 251 v.n 2. D~u nr vao cong ty lien k~t, lien doanh 252 3. Dau tu delihan khac 258 V.14 1,311,054,757 1,311,054,757 4. Du phong giarn gia d~u ur tai chinh dai han 259 V.15 (243,489,757) (243,489,757) V. Hi san dai han khac 260 28,129,388,585 22,292,506,289 I. Chi phi tra tnroc dai han 261 V.16 11,764,239,210 5,927,356,914 2. Hi san thue thu nhap 110anlai 262 V.17 15,067,644,651 15,067,644,651 ~ Hi san dai han khac 268 1,297,504,724 1,297,504,724 \ TONG CONG TAl SAN 270 310,142,274,658 403,460,998,046 2 Cho ky k~ roan k~t thuc ngay 30 thang 09 nam 2013 Bang can doi ke toan (tiep theo) Ma Thuyet NGUONVON s8 minh S8 cu8i ky S8 dAu ky A- NO' PHAI TRA 300 196,613,136,900 270,264,473,387 I. NQ'ng~n han 310 176,936,568,578 255,133,246,630 I. Yay va no ngan han 311 V.18 109,011,998,229 135,646,328,492 2. Phai tra nguoi ban 312 V.19 39,425,904,437 86,942,156,127 3. Nguoi mua tra tien truce 313 V.20 1,033,604,970 1,577,160,429 4. Thu~ va cac khoan phai nop Nha mroc 314 V.21 1,657,473,654 1,226,513,001 5. Phai tra ngiroi lac dong 315 V.22 16,604,488,386 23,740,938,615 6. Chi phi phai tra 316 7,227,557,238 5,130,036,774 7. Phai tran(\i bO 317 8. Phai tra theo tien dO k~ hoach hop d6ng xay dung 318 9. Cac khoan phai tra, phai nop ngan han khac 319 V.23 1,861,051,813 1,070,958,341 10. Dl,J' phong phai tra ng~n han 320 II Quy khen thirong, phuc loi V.24 114,489,851 (200,845,149) II. NQ'dai han 330 19,676,568,322 15,131,226,757 i. Phai tra dai han nguoi ban 331 2. Phai rra dai han nQi b(\ 332 3. Phai tra dai h~J1khac 333 V.25 890,888,560 1,146,228,565 4. Yay va no dai han 334 V.26 18,785,679,762 13,984,998,192 5. Thu~ thu nhap hoan lai phai tra 335 V.27 6. 0\1 phong trc dp 1115tviec lam 336 V.28 7. 0\1 phong phai tra dai han 337 B- NGUON VON CHU so nnu 400 113,529,137,758 133,196,524,659 I. VBn chu so' hfru 410 V.29 113,529,137,758 133,196,524,659 I. V6n d§u nr cua chu sa hO'U 411 117,000,000,000 117,000,000,000 2. Thang du v6n c6 phfin 412 3. V 6n khac cua chu sa hlru 413 4. C6 phieu guy 414 5. Chenh lech danh gia lai tai san 415 6. Chenh lech tY gia h6i doai 416 7. Quy d~u nr phat trien 417 28,518,632,501 28,518,632,501 8. Ouy du phong tai chinh 418 5,378,498,016 5,388,498,016 9. QllY khac thuoc V611chu so' hflu 419 10. LQ'inhuan sau thu~ chua phan phoi 420 (37,367,992,759) (17,710,605,858) 11. Ngu6n v6n d§ll tu xay dung CO' ban 421 TONG CONG NGUON VON 440 310,142,274,658 403,460,998,046 3 Cho ky k~ toan k~t thuc ngay 30 thang 09 nam 2013 Bang can dai ke toan (tiep theo) cAc CHi TIEU NGOA.I BANG CAN DOl KE ToAN CHiTIEU 1. Hi san thue ngoai 2. V~t tu, hang hoa nhan gift hQ, nh~n gia cong 3. Hang hoa nhan ban hQ, nhan ky gtri, kY CUQ"C 4. NQ"kho doi dll xu Iy 5. Ngoai t~ cac loai: Dollar My (USD) Yen Nh~t (¥) Euro (EUR) 6. DI! toan chi su nghiep, du an Le Th] C§m Doan Nguot l~p Thuyet Minh S6 cu6i ky 19,191,810 19,540,752 2,841,665,561 2,841,665,561 240,717.15 209,435.46 44,436,000.00 59,282.00 231.16 239.35 I C nam 2013 v:: ~ '- ~ 4 CONG TV CO PHAN CHE BIEN HANG XUAT KHAU cAu TRE Dia chi: sf> 1251208 Luong Th~ Vinh, Phuong Tan Thai Hoa, QU?n Tan Phu, TP. H6 Chi Minh BAo cAo TAl CHINH Cho kY k~ toan k~t thuc ngay 30 thang 09 nam 2013 BAo cAo KET QuA HO~T D<)NG KINH DOANH QUY 3 NAM 2013 Dan vi tinh: VND Ma Thuyet Ky nay Ky trurrc Liiy k~ Liiy k~ CHi TIEU sa minh (Q3/2013) (Q3/2012) (2013) (2012) 1. Doanh thu ban hang va eung dp djch v\l 01 VI.I 148,446,031,134 167,195,410,580 437,610,962,601 618,697,739,627 2. Cac khoan giam tnr doanh thu 02 1,028,361,825 969,592,021 3,408,197,062 1,132,595,821 3. Doanh thu thu§n vS ban hang va e.dp DV 10 VI.1 147,417,669,309 166,225,818,559 434,202,765,539 617,565,143,806 4. Gia van hang ban 11 VI.2 109,896,55] ,960 138,049,771,174 351,973,16] ,778 557,048,026,787 5. LQi nhujn gl}p vS ban hang va e.dp DV 20 37,521,117,349 28,176,047,385 82,229,603,761 60,517,]]7,019 6. Doanh thu hoat dl}ng tai ehinh 21 V 1.3 1,029,644,859 118,433,013 5,749,049,763 2,971,742,489 7. Chi phi tai ehinh 22 VI.4 2,892,598,502 3,176,824,928 9,793,398,508 7,535,95],473 Trong do: chi phi 11iivay 23 2,524,980,247 2,674,047,095 8,954,823,804 6,162,231,419 S. Chi phi ban hang 24 VI.5 13,087,572,051 23,133,384,157 49,127,984,589 48,725,178,431 9. Chi phi quan Iy doanh nghi~p 25 VI.6 16,906,667,931 18,597,432,38.3 48,4]0,27],584 49,790,]88,495 10. LQi nhuan thu~n tic hoat dqng KD 30 5,663,923,724 (16,613,161,070) (19,353,00],157) (42,562,458,891) 11. Thu nh~p khac 31 VI.7 191,660,787 65,769,789 2,524,290,522 1,254,294,857 12. Chi phi khac 32 42,206,892 72,115,848 101,205,059 72,276,812 13. LQi nhu~n khac 40 149,453,895 (6,346,059) 2,423,085,463 1,182,018,045 14. Tang lQi nhu~n kS toan truce thu~ 50 5,813,377,6]9 (16,619,507,129) (] 6,929,915,694) (41,380,440,846) 15. Chi phi thu~ TNDN hi~n hanh 51 VI.S 2,727,471,207 2,727,471,207 16. Chi phi thuS TNDN hoan I~i 52 17. LQi nhu~n sau thuS TNDN 60 3,085,906,412 (16,619,507,129) (19,657,386,901) (4] ,3110,440,846) IS. Lai CCY ban tren ea phi€u 70 VI.9 264 (1,420) (1,680) (3,537) TP.HCM, ngay J1 J,,"'{' ~ Le Thj dm Doan Nguy~n Xuan Vii Nguot I~p KS roan trueng CONG TV CP CH E BIEN HANG XK CAU TRE 125/208 LUONG THE YINH P.TAN THOI HOA Q.TAN PHU TP.HCM BAO CAO TAl CHfNH NGAV 30 THANG 09 NAM 2013 BAo cxo LUUCHUYEN TIEN T~ (Theo phurrng phap gian ti ep) 9 THANG DAu NAM 2013 Dan vi tfnh: VND Mil Thuyet CHi TIEU sa minh Nam nay(9T/13) Nam tnrcrc(9T/12) I. LUll chuyen ti~n tir hoat I1Qng kinh doanh J. L(1i nhu(in trtl'lYCthud OJ (19,657,386,901) (41,380,440,846) 2. Diiu chinh cho cdc khoan: Kh~u hao tai san cb djnh 02 Y9-10-11 14,152,126,150 12,240,932,312 Cac khoan du phong 03 Lai, !6 chenh lech tY gia h6i doai chua thirc hien 04 Lai, 16tli heat d(lng d§u nr 05 (289,338,568) (261,387,588) Chi phi liii vay O(j V:.', 8,954,823,804 6.162,2J 1,419 3. L(1i nhutin IiI" 110(11i/(jng kinh doanh trtrtrc tltay il8i v6n luu i/(jng 08 3,160,224,485 (23,238,664,703) Tang, giam cac khoan phai thu 09 (1,862,476,603) (J,951,477,259) Tang, giam hang t6n kho 10 83,347,461,996 (35,450,814,315) Tang, giam cac khoan phai tra \I (38,957,485,987) 30,267,568,703 Tang, giam chi phi tra tnroc 12 (5,262,433,407) (13,610,997,412) Ti~n liii vay dii tra 13 (8,954,823,804 ) (6,162,231,419) Thu€ thu nh~p doanh nghiep dii n(lp 14 YI.8 Ti~n thu khac tir heat d(lng kinh doanh I~ 315,335,000 523,044,000 Ti~n chi khac cho hoat dong kinh doanh 16 (10,000,000) (4,555,027 ,644) Luu chuy€n tiin tfullin lir 1/0(11 i/(ing kinh doanh 20 31,775,801,680 (56,178,600,049) II. LUll chuy~n ti~n tir hoat I1Qng dAu tu· r. . Ti~n chi d~ mua S~I11,xay dung lAisan cb dinh va cac tai san dai han khac 21 (8,831,954,150) (41,499,355,994) 2. Ti~n thu nr thanh IY. nhirong ban tai san cA dinh va cac tai san dai han khac 22 YI.7 2J5,636,544 163,181,818 3. Ti~n chi cho vay, mua cac cong cu no cua (10n vi khac 2J 4. Ti~n thu h6i cho vay, ban lai cac cong C\l no CLIa dan vi khac 24 5. Ti~n chi d§u nr, g6p vbn VaG don vi khac 25 (J,OOO,OOO) 6. Ti~n thu h6i d§u nr, g6p v6n vao don vi khac 26 Ti~n thu lai cho vay. cA nrc va loi nhuan duoc chia 27 vr.s 108,428,7f.7 98,205,770 LII"II chuY€1I(iin tlulfin tit hO(11i/(ing i/flu IU' 30 (8,487,888,839) - (41,240,968,406) CONG TV CP CH E BIEN HANG XK cAu TRE 125/208 LUONG THE VINH p.TAN THCj} HOA Q.TAN PHU TP.HCM BAo cAo TAl CHINH NGA. Y 30 THANG 09 NAM 2013 Bao cao luu chuySn ti€n t~ (tiep theo) Mil Thuyet CHiTIEU ~ minh Ni'im nay(9T/13) Nam nay(9T/12) so III. LUll chuySn ti€n tir hoat dQng tai chinh I. Ti€n thu tir phat hanh cb phieu, nhan g6p ybn cua chu sa htru 31 2. Ti€n chi tra g6p Y5n cho cac chu sa heu, mua lai c6 phieu cua doanh nghiep da:phat hanh 32 3. Ti€n yay ngiin han, dai han nhan duoc 33 V.18&26 236,785,378,426 317,230,981,498 4. Ti~n chi tra no g5c yay 34 V.18&26 (258,619,027,119) (224,814,501,078) 5. Ti€n chi tra no thue tai chinh 35 6. C6 tire, loi nhuan da: tra cho chu sa hfru 36 (8,437,500) (1,935,927,400) LU'u chuy€n ti€n thuJn tit hoat d{Jng titi chinh 40 (21,842,086,193) - 90,480,553,020 LUll chuyen ti€n thu§n trong nam 50 1,445,826,648 (6,939,015,435) Ti~n va tuong dirong ti~n d§u nam 60 V.l 6,865,874,931 10,811,937,788 Anh huang cua thay dbi tY gia h5i doai quy dbi ngoai t~ 61 Ti~n va tU'011gdU'011gti€n cu8i nam 70 V.l 8,311,701,579 3,872,922,353 Le Th] dm Doan Ngurri I~p ~";" ", CONG TV CO PHAN CHE BIE'N HANG XUAT KHAU CAU TRE Dia chi: S6 125/208 Luong Th~ Vi nh, phuong Tan Th6i Hoa, quan Tan Phu, TP. H5 Chi Minh BAa cxo TAl CHiNH Cho nam tai chinh k~t thuc ngay 30 thang 06 narn 2013 BAN THUYET MINH BAo cAo TAl CHINH QUY 3/2013 I. D~C DIEM HO~T DONG CUA CONG TV 1. Hlnh thrrc so' hfru van : Cong ty c6 ph~n 2. Linh v\I'c kinh doanh : San xuat - che bien, tr6ng trot, 3. Nganh ngh~ kinh doanh : San xu~t va ch~ bi~n thuy h~n, sue san, nong san, thuc pham nroi va kho phuc vu xu~t khau va tieu thu nQi cia; trong va che bi€n che; cho thue kho bai. 4. Nhan vien T<;Iingay 30 thang 09 nam 2013 Cong ty co 1.540 nhan vien dang lam viec (tai ngay 31 thang 12 nam 2012 la 1.624 nhan vien). II. NA.M TAl CHiNH, DON VI TIEN T~ SlY Dl)NG TRONG Kt TOAN - 1 1. Narn tai chinh Nam tai chinh cua Cong ty bitt c~u tu ngay 01 thang 0 I va ket thuc vao ngay 31 thang 12 hang nam. 2. DO'n vi ti~n t~ su' d",ng trong k~ toan Dun vi ti~n t~ sir dung trong k€ toan lit D6ng Viet 1::Jam(VND). Ill. CHE DO Kt TOAN AP Dl)NG 1. Ch~ di} k~ toan ap d ",ng Cong ty ap dung Ch€ oQ K€ toan Doanh nghiep Viet Nam diroc ban hanh theo Quyet dinh 56 15/2006/QD-BTC ngay 20 thang 3 nam 2006 cua BQ tnrong BQ Tai chinh va cac thong nr huang d~n thuc hien chuan rnuc va ch€ oQ k~ toan cua BQ Tai chinh. 2. Tuyen bB v~ vi~c tuan thii chut1n muc k~ toan va ch~ di} k~ toan Ban T6ng Giam c6c darn bao oa tuan thu yeu du cua cac chuan mire k€ toan va Ch€ oQ K~ to an Doanh nghiep Vi~t Nam diroc ban hanh theo Quyet dinh s6 15/2006/QD-BTC ngay 20 thang 3 nam 2006 cua BQ tnrong BQ Tai chinh cling nhir cac thong tir huang d~n thirc hien chuan mire va che oQ k€ to an cua BQ Tai chinh trong viec I?p Bao cao tai chlnh. 3. Hinh th irc k~ toan ap dl,mg Cong ty suodung hinh tlnrc nhat ky chung. CONG TV CO PHAN CHE BIE'N HANG XUAT KHAU CAU TRE Dia chi: sa 125/208 Luong The Vinh, pbuong Tan Thai Hoa, quan Tan Phu, TP. H <3 Chi Minh BAo cAo TAl CHiNH Cho narn tai chinh ket thuc ngay 30 thang 09 narn 2013 BAN THUYET MINH BAo cAo TAl CHiNH QUY312013 I. D~C DIEM HO~TDONG CUA CONG TV 1. Hlnh thirc so' hfru van : Cong ty c6 phan 2. Linh vue kinh doanh : San xuftt - ch~ bien, trong trot. 3. Nganh ngh~ kinh doanh : San xuftt va ch~ bi~n thuy hai san, sue san, nong san, thirc pham nroi va kho phuc vu xuftt khau va tieu thu nQi dia; trong va chS bien che; cho thue kho bai. 4. Nhan vien Tai ngay 30 thang 09 nam 2013 Cong ty c6 1.540 nhan vien dang him viec (tai ngay 31 thang 12 narn 2012 la 1.624 nhan vien). II. NAM TAl CHiNH, DON VI TlEN Tt sir Dl)NG TRONG KIt ToAN 1. Nam tai chinh Narn tai chinh cua C6ng ty b~t o§u tLI"ngay 0 I thang 0 I va k~t thuc vao ngay 31 thang 12 hang nam. 2. DO'n v i ti~n t~ suo d \lng trong k~ roan Don vi ti~n t~ su dung trong kS toan la-D6ng Vi~t Warn (VND). III. CHE DO KIt ToAN Ap.Dl)NG 1. Ch~ dQ k~ toan ap d \lng Cong ty ap dung Ch~ d9 K~ to an Doanh nghiep Vi~t Nam ducc ban hanh theo Quyet dinh s6 15/2006/QD-BTC ngay 20 thang 3 nam 2006 cua B9 tnrong B9 Tai chinh va cac thong ill huang dan thuc hien chuan rmrc va ch~ 09 k~ toan cua B9 Tai chinh. 2. Tuyen ba v~ vi~c tuan thti chufin rmrc k~ toan va ch~ dQ k~ toan Ban T6ng Giarn d6c dam bao da tuan thu yeu du cua cac chuan mire k~ toan va Ch~ d9 K~ toan Doanh nghiep Vi~t Nam duoc ban hanh theo Quyet dinh s6 15/2006/QD-BTC ngay 20 thang 3 narn 2006 cua B9 tnrong B9 Tai chinh cling nhir cac thong ill huang dfuJ thirc hien chuan mire va ch~ 09 k~ toan cua B9 Tai ch inh trong viec I~p BaD CaD tai chinh. 3. Hlnh rhuc I{~ toan ap dung C6ng ty sir dung hinh thirc nh~t ky chung. CONG TV CO PHAN CHE BIE'N HANG XUAT KHAU CAU TRE Dia chi: S6 125/208 Luong Th~ Vinh, phuong Tan Thai Hoa. quan Tan Phu, TP. H6 Chi Minh BAa cAa TAl CHiNH Cho narn tai chinh k~t thuc ngay 30 thang 09 nam 20 I J Ban thuy~t minh Bao cao tai chinh (ti~p theo) IV. cAc CHiNH SACH KE ToAN Ap Dl,JNG 1. Co' sO'I~p bao c30 tai chinh Bao cao tai chinh duoc I~p tren co sa k~ toan d6n tich (trir cac thong tin lien quan d~n cac luong tien). 2. Ti~n va nrong durrng ti~n Tibn va cac khoan tirong duong tibn bao g6m ti~n mat, tibn giri ngan hang, ti@n dang chuyen va cac khoan dh tir ngan han co thai han thu h6i hoac dao han khong qua 3 thang k~ ill ngay mua, d~ dang chuyen dbi thanh mot hrong ti@n xac dinh cling nhir khong co nhieu rui ro trong viec chuyen dbi thanh ti@n. 3. Hang tBn kho Hang t6n kho dLfQ'C xac dinh tren CO' SO' gia g6c. Gia g6c hang t6n kho bao g6m chi phi mua, chi phi ch~ bi~n va cac chi phi lien quan true ti~p khac phar sinh d~ co diroc hang t6n kho a dia diem va trang thai hien tai. Gia goc hang t6n kho duoc tinh thee phucng phap binh quan gia quyen va dircc hach toan thee phuong phap ke khai thuong xuyen. 0\1' phong giam gia hang t6n kho diroc ghi nhan khi gia g6c IOn hon gia tr] thuan co th~ thirc hien duoc. Gia tri thuan co th~ thirc bien duoc la gin ban iroc tinh cua hang t6n kho tnr chi phi iroc tfnh d€ hoan thanh san phim va chi phi uoc tinh dn thiet cho viec tieu thu chung. 4. Cac khoan phai thu thuo'ng mai va phai thu khac Cac khoan phai thu thuong mai va cac khoan phai thu khac diroc ghi nhan thee hoa don, chtrng tir, 0\1' phong phai thu kh6 doi duoc lap cho tung kho1tn no phai thu kho doi din ctr VaG dir ki~n mire t5n th~t c6 th~ xay ra. 5. Tai san e8 djnh hfru h inh Tai san c6 djnh hiru hinh ducc th€ hien theo nguyen gia tnr hao mon liiy k~. Nguyen gia tai san c6 dinh hiru hinh bao gorn to an b<) cac chi phi ma Cong ty phai bo ra d€ co diroc tai san c6 dinh tinh d~n thoi di€m dua tai san do VaG trang thai s~n sang sir dung. Cac chi phi phat sinh sau ghi nhan ban d~u chi duoc ghi tang nguyen gia tai san e6 dinh n~u cac chi phi nay chac chan lam tang loi ich kinh t~ trong tuong lai do sir dung tai san do. Cac chi phi khong thoa man di@u kien tren duoc ghi nhan ngay vao chi phi. Khi tai san c6 djnh hiru hinh duoc ban hay thanh Iy, nguyen gia va khau hao liiy k~ diroc xoa s6 va b~t ky khoan lai 16 nao phat sinh do viec thanh Iy d@u duoc tinh VaG thu nhap hay chi phi trong nam, Tai san c6 djnh hflu hlnh duoc khau hao thee phuong phap duong thang dira tren thai gian hfru dung uoc tfnh. S6 nam khau hao cua cac loai tai san c6 djnh hiru hlnh nhu sau: Loai tai san e6 dinh Nha cira V~t kien true May moc va thiet bj Phuong tien van tai, truyen dftn Thi~t bi, dung cu quan Iy Yuan cay lau nam S6 nam 20 - 25 3 - 25 3 - 12 3 - 10 3 - 7 10 - 20 Ban thuvet minh nay Ia 11791 b(j phdn h9P thanh va phai GU'9'CG9C Cling voi B(io eGO tat chlnh 2 [...]... lech ty gia duoc phan b6 cho nam sau d~ Cong ty khong bi 16 nhung khoan 16 chenh lech ty gia ghi nhan vao chi phi trong narn it nh§t phai bang chenh lech tY gia cua s6 duo ngo 1251208 Luong Th~ Vinh, phuong Tan Thai Hoa, quan Tan Phu, TP H6 BAa cAa TAl CHINH Dja chi: Chi Minh Cho narn tai ehinh k~t thuc ngay 30 thang 09 narn 2013 Ban thuy~t minh Bao do tAi chinh (ti~p theo) (ii) Khoan no dai han Cong ty TNHH Cho Thue Tai ehinh Quoc T~ Chailease theo Phu luc s6 01 cua Hop d6ng thue tai chinh s6 B 12 0303 602 ngay 09/ 03/2012 T6ng gia tri tai... XUAT KHAU CAU TRE £>ja chi: s6 J 25/208 Luong Th€ Vi nh, phuong Tan Thai Hba, quan Tan Phu, TP BAo cAo TAl CHINH Cho narn tai chinh k€t thuc ngay 30 thang 09 nam 20 J 3 Ban th uy~t minh Bao cao tili chinh (tiep theo) H6 Chi Minh (i) Cong ty yay tai Chi nhanh Ngan hang Ngoai thirong Viet nam TP H6 Chi Minh theo HQ'Pd6ng tin dung s6 0093 / KH 112NH ngay 27 thang 4 nam 2012 Han I11Lrc ay: 150 ty, muc dich... 149.000 ( 309 .173.879) (1.211.285.134) Thue xuat, nhap khau (210.400 .307 ) ThuS thu nhap doanh (1.211.285.134) nghiep 2.727.471.207 Thue thu nhap ca nhan 2.318.162.583 (2.414.925.999) 227.352.800 3.474.870.311 (2.474.870.311) 1.000.000.000 Ti~n thue d~t 324.116.216 7.500.000 CQDg (7.500.000) 11.162.625.997 Cac loai thu~ khac (10. 830. 438.916) 137.014.641 Ph~n thue xu~t nhap khau n9P duoc hoan lai la 309 .173.879... I~ch ty gia phat sinh trong ky duoc ghi nhan vao thu nhap hoac chi phi trong ky s6 dir cac khoan rnuc ti~n t~ c6 g6c ngoai t~ cu6i nam duoc qui d6i theo ty gia tai ngay cu6i nam Viec xu Iy chenh I~ch ty gia h6i doai do danh gia lai s6 dir c6 g6c ngoai t~ cu6i nam diroc thirc hien thee huang diln cua Thong nr 20 I12 009/ TT :t3TC ngay 15 thang 10 nam 2 009 cua B9 Tai chinh CI,l th~ nhu sau: • Chenh I~ch tY . chuyen khac (945.826 .306 ) (771.2;f6. 930) (3.448.416) (556.331.157) (2.276.852. 809) S6 eu6i ky 93.276.831. 784 116.964 .303 .304 6.928.108.048 5.526.408.917 7.660.352 .308 230. 356.004.361 Trang do: Di'i khau. thuc ngay 30 thang 09 nam 2013 BAo cAo KET QuA HO~T D<)NG KINH DOANH QUY 3 NAM 2013 Dan vi tinh: VND Ma Thuyet Ky nay Ky trurrc Liiy k~ Liiy k~ CHi TIEU sa minh (Q3 /2013) (Q3/2012) (2013) (2012) 1. Doanh. i/flu IU' 30 (8,487,888,839) - (41,240,968,406) CONG TV CP CH E BIEN HANG XK cAu TRE 125/208 LUONG THE VINH p.TAN THCj} HOA Q.TAN PHU TP.HCM BAo cAo TAl CHINH NGA. Y 30 THANG 09 NAM 2013 Bao cao