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LtfU ciiUYBN TIEN TU HO~T DONG KINH DOANH CASH FWWS FROM OPERATION ACTIVITIES 1 Tit~n thu ban hang.. Tien thu kha c tU ho~;~.t dlng kinh doanh Other receipts from operating activities

Trang 1

CONG 1Y C6 PHAN

V/V: Giai trinh ket qua ho(lt a(mg

kinh doonh qui 4 nom 2013

cua Cong ty m(?

CQNG HOA xA HQI CHU NGHIA VI€:T NAM

Tp.HCM, ngay 18 thong 01 nom 2014

Kinh gvi : SCYGIAO D!CH CHlrNG KHOAN TP.HO CHf MINH

Cong ty Co phan TRANSIMEX-SAIGON ( ma CK : TMS) gii1i trlnh ket qua hoG~t d(>ng kinh doanh cua Cong ty mfi! trong qui 4 nam 2013 tang so v&i qui 4 nam 2012 nhll sau :

Doanh thu ho~t d(>ng tai chfnh 13.170.727.443 6.215.386 172

Trang 2

CONG TY c6 PHAN TRANSIMEX-SAIGON

TRANSIMEX-SAIGON CORPORATION

Ngay 31 thfmg 12 na.m 2013 -As at December 31st, 2013

Odn vt tinh: VND - Unit: VND

A TAl sAN NGAN ~

CURRENT ASSETS

I Ti~n va cac khoiin tu'dng du'dng bing ti~n

Cash and cash equivalents

Short - term Investments

2 Dt! phong ghim gla chung khoan dau tlf ngan h~n

(")

Provision for devaluation of short term investment

III Cac k.hoiin ph iii thu ng li n h~n

Short-term - Inter- company receivable

4 Phal thu theo tlen do ke ho~ch HD xay dl,l'ng 134

Progress receipts due from construction contract

5 Cac khoan phal thu khac

Other receivabl es

6 Dt! ph6ng cac khoan phal thu kh6 doi(")

Provisions for doubiful debts (0

2 Dt! phong g1am gla h ng ton kho (")

Provision for devaluation of inventories (•)

V Tal san nglin h~n k.hac

Othe r current assets

1 Chi phi tra trlfCic ngan h~n

Short - term prepaid expenses

2 Thue GTGT dlfQc khau trii

VAT to be deducted

3 Thuc va cac khoan khac phal thu Nha NlfCic

Taxes and other accounts receivable from the State

4 Tal san ng:in h~n khac

s6 cuol nilm s6 diu nilm Closing balance Beginning balance 193.520.753 292 153.012.436.015

Trang 3

B TAl sAN DAI ~ 2 00 471.814 1 7 7 25 450.38 1.800 092

LONG-TERM ASSETS

Long-term accounts receivable

1 Phal thu dal h~n cua khach hang 2 11

Long·tenn accounts receivable · trade

Long · tenn inter-company receivable

O t her long·tenn accounts receivable

4 Dt! pho g pha l thu d t h"!-n kh6 dot (*) 219

Provision for long·tenn doubtful de b ts ( • ]

Accumulated dep r eciation (•]

Construction in progre ess

lii Bi"t dqng san diu ttt 240 V l l 80.803.752.952 44.285.400.000

Long - termfinancial investments

l rwestrnents subsidiary compa n y

2 E>au tlf vao C6ng ty lie n ket lie n doanh 252 1 I 6.845.42 8.300 116.970.972.410

investment injoint ven tu res

Other long · tenn inv e stments

- c & p le u

Stock

· Co n g trat gtao d1,1c

Education bond

4 Dl! phong gtam gta dau tu ta t chinh dal h~n (*) 259 (2 086.280.4 12) (1 4.476.540.037)

Provision for Long · e nnjinancia l l nv e stm e nts

Oth e r non - curr e nt ass e ts

Trang 4

1 Chi phi trii tniclc dii.i h<~on 261 V.14 360.7 11 4 4 612.217.257

Long·tenn prepaid expenses

Deferred income tax assets

Other non-current assets

TONG CQNG TAl sAN

1 Vay vii n<J ng<in h<~on 311 V 1 5 68.999.197.331 39.886.447 11 3

Short·tenn borrowings and debts

Accounts payable·trade

Advances from customers

-4 Thue vii cac khoiin phal n(lp Nha NuBc 314 V.16 I 772.995.190 1.538.454.811 ::;

Tax and accounts payabl e to State budget

-Progre ss payments due to construct ion contract

9 Cac khm1n phiit tra phat n(>p ng<in h<~on khac 3 19 V 1 8 5.669.560.380 4.499.670.338

Other payables

Bonus and welfare funds

-11 Quy thui'1ng ban quan ly dteu hii.nh cong ty 327 113.823.890 584.699.467

Management bonus fund

Long · tenn liabilities

-Long· tenn trade accounts payables

-

Other long ·tenn liabilities

Long·tenn borrowing s and debts

-Deferred income tax paybble

-Provisions for long· term accounts payable

Trang 5

1 Von dau tti cua c h u si'1 huu

Owners' Investment capital

2 Th~ng dli von c6 p h an

Share capital surplus

3 c6 phie ' u ngan quy

Treasury shares

4 Chenh l {:ch dan h g t a 1<).1 tal san

DUJerences upon asset revaluation

5 Chenh l¢ch ty gta h ot doat

Foreign currency translation dUJerences

6 Q u y d au tli ph:i t tri~n

Development and investmentfunds

7 Quy dl! phong tal chin h

Financial reserved funds

8 Quy kh<ic thu(>c vo n chu si'1 huu

Other funds

9 [41 nhu~n chua phan p h ol

Undistributed earnings

II Ngu6n k.inh phi vi quy kh!c

Budget sources and other funds

1 Nguon klnh p hi

2 Nguon klnh phi da hinh thimh TSCD

Funds used to acquire frxed assets

TONG CQNG NGUON VON

TOTAL LIABILITIES

cAc cHi TIEU NGoAI BANG cAN a61 Ki TOAN

OFF BALANCE SHEET ITEMS

Chi tieu

Items

- Tal san co djnh g111 h(> cua NN cha thanh ly

State's.frxed assets received on consignmentfor sale

- Tlen ngoC).I t{: cac l oC).i

Trang 6

c6NG TY c6 P i l i TRANSIMEX·SAIGON

TRANSIMEX-SAIGON CORPORATION

M!u s6 8 0 a-DN Ban hanh thea QD s6 15/2006/QD-BTC ngay 20/03/2006 cua B¢ TniCing BTC

INCOME STATEMENT

f)drl vi tinh: VND · Unit: VND

Quy IV Luy ke' tu' diu nim de'n cu6i quy nay

Mi Accum.from beginning of year to the

end of period

Fiscal year 2013 Fiscal year 2012 Fiscal year 2013 Fiscal year 2012

1 Doanh thu Mn hang vi cung cap djch VV 01 86.294.844.397 82.965.027.241 338.366.891.290 323.138.552.276

Reuenuefrom sales of goods and rendering

4 Gla von himg ban II 74.509.518.711 69.890.243.433 275.264.770.902 266.407.492.212

Cost of goods sold

5 141 nh~n gQp ban hAng vA cung cap djch 20 11.785.325.686 13.074.783.808 63.102.120.388 56.731.060.064

vv

Gross profit from sales of goods and

rendering of services

6 Doanh tl1t1 ho11-t dc?ng tal chinh 21 13 I 70.727.443 6.215.386 172 50.355.049.185 32.039.887.521

Income from financial a ctivities

7 Chi phi tal chinh 22 5.252.055.916 3.402.767.589 21.776.489.855 13.257.288.682

Expenses from financial activities

Trong do: Chi phi lei! vay 23 2 780.022.088 2.435 487.831 I 0 794.095.376 12.865.597.225

In which: interest expenses

-8 Chi phi djch V\1 24 211.037.082 258.653.291 787.841.309 1.024.115.595

Service expenses

9 Chi phi quan ly doanh nghl~p 25 3.509.588.445 4.222.688.953 13.093.856.329 15.498.663.721

General & administration expenses

-~

10 141 nh~n thuin tu ho•t d9ng ldnh doanh 30 15.983.371.686 11.406.060.147 77.798.982.080 58.990.879.587

Net Operating profit

-14 TOng lt;ll nhu~n ke" toan tntQc thu€ 50 15.872.154.561 10.195.251.406 77.045.544.643 54.689.222.921

Total accounting profit before tax

-0

II

,

Trang 7

Chi tieu

Items

"Trong do: CO brc nh(in du(Jc b't h0<;1t d(!ng lien

doanh

In which :Dividends ar e received from the

operations of Joint venture

Chi phi Ume TNDN hii,!n hahh

Current income tax expense

Chi phi thue TNDN hoan l ~

Deferred income tax expense

IA;fi nb~n sau tbue' TNDN

Net Profit after tax

Lii co ban tren c6 phie'u

Earning per share

Trang 8

C6NG TY CO plfAN TRANSIMEX·SAIGON

TRANSIMEX·SAIGON CORPORATION

CASH FLOW STATEMENT

Qui IV- NAM 2013

Od n '1 tinh· VND · Unit: VND

ITEMS

I LtfU ciiUYBN TIEN TU HO~T DONG KINH DOANH

CASH FWWS FROM OPERATION ACTIVITIES

1 Tit~n thu ban hang c ung cap djch V\1 va doanh thu kha c

Cash r eceived from sales of goods services an d other revenue

2 Tien c hi tnl cho nguOI c un g cap h n g h oa va djch V\1

Cash paid to suppliers for goods and services

3 Tien chi tn1 cho ngu'OI l ao d(lng

Cash paid to employees

4 Ti e n chi tni I ii vay

Interest paid

5 Tien chi n(lp thuc TNDN

Income t ax paid

6 Tien thu kha c tU ho~;~.t d(lng kinh doanh

Other receipts from operating activities

7 Tien chi kh ac c ho ho~;~.t d(lng klnh doanh

Other payments on operating activities

Ltiu chuy~n ti~n thudn tit hoQt d9ng kinh doanh

Net cashjlowsfrom operating activities

11 LtfU ciiUYBN TIEN Tif HO~T DONG DAU Tlf

CASH FWWS FROM INVESTMENT ACTIVITIES

1 Tte n c ht M mua slim xay d\fng TSCD va cac tat sa n dat h l!-n khac

Additions to fiXed assets Wld other long-term assets

2 Ttc!n thu tit thanh l y nhtic;fng ban TSCD va cac t at san dat hl!-n khiic

Proceeds from disposals of.fixcd assets and o th er long-term assets

3 Tien chi c o vay mua cac co ng c~,~ n<;1 cua ddn ~ kha c

Payments for purchase of debt instruments of other entities

4 Tien thu hoi c ho vay ban l~;~ cac cong c~,~ n<;1 cua ddn \1 kh ac

Proceeds from sales of debt instruments of other entities

5 Tien c hi dau tli gop von vao ddn \1 kha c

Payment for investment in other entities

6 Tien thu hoi dau tli gop von vao ddn \1 kha c

Collections on investment in other entities

7 Tie n thu I ii! c ho vay co We va lc;li nhu:[ln dti<;lc chia

Receipts of interest dividends

Ltiu chuy~n ti~n thudn til hoQt d9ng ddu ttl

Net cashjlowfrom investment activities

m LtfU ciiUYBN TIEN TO' HO~T DONG TAl cHfNH

CASH FWWS FROM FINANCING ACTIVITIES

1 Tien thu W phat ha nh CO phl e u nh~n von gop cua chu Sd huu

Proceeds from equity issue and owner's equity

2 Tt c! n c hi tr a v6n g6p c h o cac c hu sCI hftu mua 1<_~1 CP cua DN da

Luy ke' tu dlu nim de'n cu6i qu:f nay Accum from beginning of year to the end

of period

CODE

NAm 2013 NAm 2012 Fiscal year 2013 Fiscal year 2012

Trang 9

Luy ke tit diu nim den cu6i qut nay Th

Accum from beginning of year to the end

Payments to sett le debts (principal)

LU'u chuy~n tl~n thuin tit ho~t dQng U.i chinh (60.987.550 . 104) (42.261.274 . 196)

40

Net cashjlowsfromji.nancing activities

50

Cash and cash equivalents at beginning of the period

' I Anh huang cua thay d61 cy gta hoi doal quy d6t ngo~l t¢

61

Effects of changes in foreign exchange rates

Trang 10

C0NG TY CO P i l i TRANSIMEX-SAIGON

TRANSIMEX-SAIGON CORPORATION

THUYET MINH BAo cAo TAl cHiNH

NOTES TO FINANCIAL STATEMENTS

Ban himh theo QD so 15/2006/QD-BTC ngiiy 20/03/2006 etta B~ Truong BTC

I D•c di!m ho.,t d(ing ctia Cong ty

Business highlights

1 Hinh thuc sa hftu v6n: Cling ty c6 PhAn

Inuestmentfonn: A joint stock company

Business sectors: Trade · Seruices

3 Nginh ngh.! kinh doanh

Fonn of Operation

-Cong ty CO Ph:in Translmex-Satgon dtl<;1c thiinh l;j.p vol cac chtlc n ng ho<)l d(mg nlu/ sau

Trans!mexSaigon Co has been establishe d with {ts operatl ngfun cllons asfoUows:

-D<Ji ly giao nh;j.n vii v;j.n chuyen hang hoa xwrt nh p kh>iu vii c6ng c(lng bling dtlong bien dtlong hang khong vii dtlong b(l

A cting as agent to prouide seroices of forwarding and transporting goods for import and export as weU as for public interests by sea by

a ir and by road

-D!ch Y\1 kho ngo<Ji quan kho CFS kho lCD

Pro uidlng seroices of bonded warehouses CFS and I CD

Pro uiding seroices on wa r ehousing load!ng and storing imports and exports In transit

-D!ch Y\1 giao, nh;j.n hang hoa lam thi't l\IC hal quan

Prouiding goods coUecHng and deliuerin g seroicPs and customs clearance seroices

-D<Ji ly tau bten vii mot gic'lt hang hat cho tau bien t.rong vii ngoiii nuoc

Acting as a shipping agent and marit im e broker for ships both in and out of the country

-D!ch Y\1 kinh doanh hang qua canh vii chuyen tal hang hoa qua Campuchia, Liio, Tnmg Quoc

Trading goods in transit and transporting goods to C ambodia , Laos and China

-Djch Y\1 d ng got vii ke ky mii ht~u hang hoa cho nha san xuat trong mloc va nuoc ngoiii uy thac

Proulding seroices of goods packing and mark ing for local and ouerseas manufactu r ers

-Mua ban do go gta d\mg g6m sll hang my ngh~ san ph~m cao su san ph~m may tre Ia cong ngh~ ph~m d«;;t da may, nong

lam Unty hat san, Ul\IC phiim che bien nguyen ll~u boa chat, v;j.t tu may moe thtet bl ph\tc Y\1 san xuat cong nang nghi~p bach hoa, di~n may, val s<;1i, U)\lc ph~m cong ngh~ v;j.t U u xay d\lng hang trang tri n(li U1at, phudng ti~n v;j.n tal, xe may n6ng ngtl cd,

n ng du<;1c cac lo<JI, may moe viln phong

Trading household wooden products; porcelains jlne art s; rubber products; rattan bamboo and leafy produ cts ; industrial products textile and leather products; agricultural forestry and aquatic products; processed foodstuff; c h e micals , mat erials, supplies macl tin enJ and equ ipm ent serolng the in dustrial and agricu ltura l productions; groceries; elect ri cal and mechanic appliances: fabric, industrial foodsru.JJ; constntctto n materials and tnrerior decorations; transportations, moto rb!k es; agricultu r al and fis hery tools, agricultural

medicine of aU kinds and office machines

· Kinh doanh v;j.n tai da phudng lhtlc

Prouldlng muiH-model transportation serolces

- Cho thue viln ph6ng

Office leasing

- Chuyen phat, d<Ji ly du ljch

Express Trauel Agent

II Ni!n d(i k6 tolin, ddn vi ti.!n t~ su d11-ng trong ke' tolin:

Accounting period, currency unit used In account:

1 Ndm tcii chinh

Fiscal year

Nlim tal chinh cua Cong ty h.it d~u W ngay 01 thang 01 va ket tht1c vao ngay 31 iliang 12 hang n m

The fisca l year of the co mpany is from 0 I JanuanJ to 3 I December of each ca l enda r year

2 Ddn vi U!n t~ su d1,mg trong ke tolin: Dong Vi~t Nam (VND)

III Chuin m¥c vi che d<} ke' tolin ap d11-ng

Accounting system and st andards

1 Che dq ke' tolin lip d11-ng: Cling ty 1\p d11-ng Ch6 dQ K6 tolin Doanh nghJ~p Vi~t Nam

Trang 11

2 Tuyen b6 vf: vi~c tuin thu Chwin m\(c k~ toin val che d q k e toin Vi~t Nam:

Statement on the compliance wit h the accou nting system and standards

Ban T6ng glam Doc dam bao dii tuan thu day du yc'!:u cau cua cac Chuii'n ml,(c ke toan vii Che dq Ke toan Doanh Nghlt;p Vlt;t Nam

hl~n hiinh

The Directors ensure to follow all the requirements of the prevailing Vietnamese accounting system and standards in the preparation of

these financial statements

3 Hinh th(tc ke toan ap d1111g : Cong ty st't d1mg hinh thuc ke toan ch(tng tit ghi s6

Account!ngfonn Voucher recording

IV Cac chinh sach ke toan ap d"'-ng:

Accounting policies

1 Cd sit l~p bao cal.o taU chinh : Bao cal.o tl1i chinh ductc trinh bal.y theo nguyen tic gia g6c

Accounting conven tio n All the financ ial statements are prepared in accordance with the historical cost conv ntion

2 Tif:n val tudng d dng ti~n

Cash and c ash e quivalents

Tien vii cac khm\n tttdng dudng tlen bao gom tlen m~t tlen gtfi ngan himg tlen dang chuy€n va cac khoan dau ttl ngiln han co U1iil

han tim hoi ho~c dao han khong q a 3 iliang k€ tiJ ngay mua de dang chuy€n d61 thanh m¢l htc;lng lien xac djnh cling nhu khiing

co nhleu rul ro trong vl~c chuy€n d61

Cash and cash equivalents include cash on hand cash in bank cash in transit and short-tenn investments of which the due

dates can not exceed 3 months from the dates of the investments and the convertibility into cash is easy and which do not

have a lot of risks in the conversion into cash

3 Hal.ng tOn kho

Inventories

Hang ton kho dttc;lc xac djnh tren cd sCi gia g6c Gla goc hang ton kho bao gom chi phi mua c i phi che bien va cac chi phi lien

quan tn.fc Uep khac phat sinh dti co dtlc;lc hang ton kho i.'J dja diem va trang Utal hl(!n tl)i

Inventories are recorded at their original costs Costs include purchasing expenses processing expenses and other directly

related costs to bring the inventories to the current positions and conditions

G!a goc hang ton kho dttc;lc tnh thco plntdng phap gla dich danh va dtfc;lc hach toan ilieo phttdng phap ke khat ti1tti1ng xuyen

Costs of bwentortes are detennined b1 accordance with the weighted average method and recorded In line with the perpetual method

D\l phong gtam gta hang ton kho dttc;lc ghl nh~n kill gla g6c lc'ln hdn gla trj thm1n co U1ti th\fc hli;n dttc;lc Gla trl U1ttan co the th\tc

hli;n duc;lc Ia gla ban tide tinh cua hang ton ton kho trii chi phi tide tinh dti hoim U1anh san p i\'m va chi phi tide tinh can lhiet cho

vl(!c tleu Uw ch(mg

Provisions for devaluation o_( inventories are recognized when the original costs are higher than t he net realizable values Net

realizable values are estinlated selling prices of inventories less estinlated expenses on product completion and other

necessary expenses on product consumption

4 Cac khoan phai thu thudng m~i v phai thu thu khac

Trade receivable a d othe r receivable

Cac khoan phal tim thudng ml)l va cac khoan pha! thu khac dttc;lc ghl nh{ln ti1eo hoa ddn chung tit

Trade recelvable and other receivable are recognized at the values on supporting documents and invoices

5 Tl1i san c6 djnh hii'u hinh

Tangibleftxed assets

Tal san co djnh dtic;lc th€ hl~n theo nguyen gla trit hao mon luy ke Nguyen gta tal san c6 djnh bao gom loan b¢ cac chi phi rna

Cong ty phal bo ra dti co dtic;lc tal san co djnh tinh d n tl1i11 difm dua tal san do vao trang thai s~n sang St( d\mg Cac chi phi phat

sinh sau khi ghl nh{ln ban dau chi dttc;lc ghl tilng nguyen gta tal san co djnh neu cac chi phi nay chile chiln lam tilng lc;ll ich klnh te

lrong tudng Ia! do stt d\mg tal san d6 Cac chi phi khong tl1oa man dii)u ki¢n lren dtic;lc ghl nh~n Ia chi phi lrong ky

Fixed assets are detennined by their hlstortcal costs less accumulated depreciation Hlstortcal costs of ftxed assets include all the

expenses of the company to have these ftxed assets as of the dates they are ready to be put lnto use Other expenses incurred

subsequent to the initial recognition are included bl hlstortcal costs of fixed assets only if they certainly brtng more economic benefits m

the future thanks to the use oftlwse assets Tiwse which do not meet the above conditions will be recorded into expenses durtng the

pertod

Kill tai san c6 dinl1 duc;lc ban hay tltanh ly, nguyen gla va kh<fu hao luy ke dtic;lc xoa s6 va bat k)' khoan Ia! Ia nao phat sinh do vl¢c

Utanh ly deu dtic;lc tinh vao tllll nh~p hay clll phi trong ky

When aftxed asset is sold or dlspased its hlstortcal cost and accumulated depre c iation are wrtt!en off then any galn/ (loss) artsen are

posted mto the income or the expenses durtng the pertod

Tat san co djnh dtfc;lc khau hao lheo phudng phap duong thilng d\fa tren tltill glan hiu dt.mg tide tinh

j

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