Vi~c l~p va trinh bay Bao cao tai chinh nay thuQc trach nhi~m cua Ban Giam d6c Cong ty.. Traeh nhi~m cui!.chUng toi la dua ra y kiBn v8 cac Bao cao nay can cft tren kBt qua ki8m toan cUa
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Try So'chfnh ~ Hil N6i
S6 17, Lo 2C, KIm DO thj Trung Ye~, Ph6Trung Roa, Qu$n au Gi!y,
Thanh pM HA N¢i.
Thl: +84 (4) 3783 2121 Fax: +84 (4) 3 783 2122 Email: hanoi@cpavietnam.org www.cpavietnam.org
86 95 12010IBCKT-BCTCICPA VIETNAM
BAo cAo KIEM ToAN v8 Dao cao tai chinh nam 2009 cUa Cong ty cA phful Mi th~t va Truy8n thong HQi dAng Quan n;va Ban Ghim d6c
Cong ty C6 pbin Mi tbu,t va Truy~n tbong ChUng toi da tiBn hanh ki8m toan Bang Can d6i kB toan ~ ngay 31 thang 12 nam 2009, Bao cao KBt qua ho~t dQng kinh doanh, Bao cao LlIU chuy8n ti8n ~ va cac ThuyBt minh Bao cao tai chinh chu yBu cho nam tai chinh kBt thuc ngay 31 thang 12 nam 2009 cUa Cong ty cA phful Mi th~t va Truy8n thong (gQi tit la "Cong ty") tir trang 04 dBn trang 21 kem theo
Vi~c l~p va trinh bay Bao cao tai chinh nay thuQc trach nhi~m cua Ban Giam d6c Cong ty Traeh nhi~m cui!.chUng toi la dua ra y kiBn v8 cac Bao cao nay can cft tren kBt qua ki8m toan cUa chUng toL
CoosO'yki~n ChUng toi dli th\lC hi~n cong vi~c ki8m toan theo cac ChuAn m\lc Ki8m toan Vi~t Nam Cac ChuAn m\lc nay yeu cAu cong vi~c ki8m toan du<;ycl~p kB ho~ch va th\lC hi~n d8 co S\l diu:n bao hqp ly rhg cae Bao cao tai chinh khong con chfta d\lllg cae sai sot trQng yBu ChUng toi da th\lc hi~n vi~c ki8m tra theo phuang phap chQnmKu va ap d\illg cac thir nghi~m can thiBt, cac b§ng chUng xac minh nhfrng thong tin trong Bao cao tai chinh; danh gia vi~c man thu cac ChuAn m\lc va ChS dQ KB toan hi~n hanh, cac nguyen tic va phuang phap kB toan du<;ycap d\IDg, cac uac tinh va xet doan quan trQng cua Ban Giam d6c ciing nhu cach trinh bay tAng quat cae Bao cao tai chinh ChUng toi cho r§ng cong vi~c ki8m toan CUachUng toi dli dua ra nhfrng CCIsahqp ly d8 lam can cft cho y kiBn cua chUng toL
Theo y kiBn c~ chUng toi, Bao cao tai chinh kem theo dli phan anh trung th\lC va hqp ly, tren cac khia c~ trQng yBu, tinh hinh tai chinh cUa Con~ ty ~i ngay 31 thang 12 nam 2009 ding nhu kBt qua ho~t dQng kinh doanh va cac luAngllIU chuy8n tien t~ cUa nam tai chinh kSt thuc cimg ngay, phil hqp vm cae Chu§.n m\lc KS toan Vi~t Nam, ChB dQ KB toan hi~n hanh va tuan thu cac quy djnh phap ly co lien quan
Nguy~n Anb TuAn Ph6 T6ng Ghim d6c ChUng chi Ki8m toan vien s6 07791KTV Thay m~t va d~ di~n
CONG TY HQP DAND KIEM ToAN VJt;T NAM (CPA VIETNAM) TI"anb vien d~i di~n Hang ki~m tmin Moore Stephens International Limited
HaNQi, ngay 09 thimg 01 nam 2010
Pban Tba Nam Ki~m toan vien ChUng chi Ki8m toan vien s6 1009IKTV
An irukperukm firm,
in association with Moore Stephens
International-Limited, members in principal
citie: !!!!:-0ughoUl the world
Trang 2• CONG TV CO PHAN M:i THU~T vA TRufl:N THONG
Bao cao ill chinh cho nam ill chinh k~t thUc ngiy 31 thang 12 nam 2009
T~ ngay 31 thang 12 nam 2009 iii
• TAIsANNGAN~ 100 14.117.465.582 11.650.531.875
•• Ti~n va cac khoinTiBn tlro'ng dU'O'Dgti~n 110111 5.1 1.575.558.6761.575.558.676 2.205.633.2462.205.633.246
• Cac khoan diu tU' tirl chinh ngAn htln 120 3.750.000.000 7.000.000.000'
• DAu tlr ngk hl;ll1 121 5.2 3.750.000.000 7.000.000.000
• Cac khoan phii thu ngAn h\lD 130 4.165.910.700 1.217.206.954
Phai thu khach hang 131 3.123.834.850 1.052.828.385
• Tra tnroc cho nguOi ban 132 726.582.483 54.621.125
Cac khoan phai thu khac 135 5.3 315.493.367 109.757.444
." llimg tAn kho 140 4.341.267.465 1.067.907.665
• Himgt6nkho 141 5.4 4.341.267.465 1.067.907.665
Tai sin ngAn htln khac 150 284.728.741 159.784.010
• Chi phi tra tnroc ng~ hl;ll1 151 - 9.018.182
• Thu8 GTGT duqc· khftu trir 152 - 8.070.217
Thu8 va cac khoan khac phai thu Nha nuoc 154 5.5 192.694.753 127.085.611
• Tai san ng~ hl;ll1khac 158 5.6 92.033.988 15.610.000
• TAIsANDAI~ 200 2.701.397.985 268.526.405
• Cac khoan phii thu dai htln 210
Tai san c6 dinh 220 2.701.397.985 268.526.405
• njsan c6 dinh hiiu hinh 221 5.7 2.701.397.985 268.526.405
I Nguyengia Gia tri hao man li1yki 222223 3.263.651.038 (562.253.053) (211.497.575)480.023.980
.i
• BAt d{)ng san diu tll
~ 240
I Cac khoan diu tU' tirl chinh dai htln 250
I Tai san dai htln khac 260
I TONGTAIsAN 270 1§.818.863.567 11.919.058.280
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Trang 4• CONG TY c6 plIAN MiTHU~T vATRUYEN THONG
Bao cao tAi chinh cho nam tAi chinh kSt thuc ngay 31 thling 12 nam 2009·
• Cho nam wichinh k8t thuc ngay 31 thang 12 nam 2009
• Doanh thu ban !tang va cung cAp dich V\l 01 13.963.674.833 9.298.948.045
• Cac khoan giimltrir 02
• Doanh thu thuAn v8 ban hang 10 5.11
13.963.674.833 9.298.948.045
va cung cAp dich V\l
• Gia v6n hang ban 11 5.12 9.941.849.116 6.284.789.016
• Lqi nhu~n gQP vS ban hang 20
4.021.825.717 3.014.159.029 , ~ d· h
va cung cap !C Y\l
• Doanh thu ho~t dQng tAi chinh 21 5.13 644.806.593 1.048.156.223
• Chi phi tAi chinh 22
• Chi phi ban hang 24 5.14 277.765.292 71.898.864
• Chi phi qulin lydoanh nghi~p 25 5.15 1.902.974.557 1.378.219.027
• Lqi nhu~n thuln titho,t c1Qngkinh doanh 30 2.485.892.461 2.612.197.361
Thu nh~p Wc 31 5.16 69.537.563 24.029.090
• Chi phikhac 32 79.783.344 152.682.781
• Lqi nhu~n khac 40 5.16 (10.245.781) (128.653.691)
• T8nglqi nhu~n k~ toan truO'c thu~ 50 2.475.646.680 2.483.543.670 t
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• Chi phi thu8 TNDN hi~n hanh 51 5.17 468.200.254 681.943.390
Chi phi thu8 TNDN hoWl 1~ 52
• Lqi nhu~n sau thu~ thu nh~p doanh nghi~p 60 2.007.446.426 1.801.600.280 \
• Llii cooban tren c6 phi~u 70 5.18 2.007 1.802
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I-I Ph,m Van Thing // Le Hoang Hai
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CONG TV c6 pHAN Mi THU~T vATRutlN mONG Bao cao t8.i chinh cho nam t8.i chinh k~t thuc ngiy 31 thang 12 nam 2009
M~uB 03 -DN
Cho nam t8.i chfnh k~t thuc ngay 31 thang 12 nam 2009
Nim2009 Nim2008
LUiJ CHUYEN TIEN roHO~T DONG KINB DOANH
01 LQi nhu,Jl'tnr6'c thu@ 2.475.646.680 2.483.543.670 f)i~u chinh cho cae khoan
02 KhAuhao tli san cO djnh 350.755.478 200.409.693
03 Cae khoan d\l'phOng 11.071.730
05 Lm, 16tit ho~ dQng d~u tlr (644.806.593) (1.048.156.223)
08 LQi nhu,n tir hO\lt c19ngkinh doanh
2.192.667.295 1.635.797.140 trtr6'c thay c16ivAn hru c1Qn2
09 Tang, giam cae khoan pfuii thu (3.082.666.659) (1.367.972.782)
10 Tang, giam hang t6n kho (3.273.359.800) (1.067.907.665)
11 Tang, giam cae khoan pfuii tra (khong k~ 1mvay
3.561.219.265 1.520.041.110 phlli tra, thue thu ~p doanh nghi~p phlli nQP)
12 Tang, giam chi phi tra wac (9.018.182) 9.018.182
14 Thue thu nh~p doanh nghi~p da nQp (373.508.648) (800.304.175)
15 Ti6n thu khac tit ho~t dQng kinh doanh 69.537.563 42.193.654
16 Ti6n chi khac tit hOl;ltdQng kinh doanh (131.277.777) (55.625.000)
20 LllU chuy~n tiSn thuin tir hO\lt c19ngkinh doanh (1.046.406.943) (84.759.536) LUiJCHUYENTIENTUHO~TDONGDAUTU
21 Ti6n chi d~ mua sb, xay d\lDg TSCf) va cac tli san dai h~ (2.783.627.058) (138.995.075)
25 Ti6n chi dAutlr g6p vOn vao dcm vi khac (750.000.000)
26 Ti6n thu h6i d~u tlr g6p vOn vao dcmviWc 4.000.000.000 ,"'"
27 Ti6n thu 1mcho vay, c6 tUc va 1Qinh~ duQ'C chia 644.806.593 1.048.156.223
30 LllU chuy@n tiSn thuin tir hO\lt c19ngc1iu ttr 1.111.179.535 909.161.148
LUiJ CHUYEN TIEN TUHO~T DONG TAl cHiNH
36 C6 tUc, 1Q'inhu~ da tra cho cM sahllu (694.847.162) (667.309.467)
40 LllU chuy@ntiSn thuin tir hO\lt c19ng!Ai chinh' (694.847.162) (667.309.467)
50 LllU chuy~n ti~n thuAn trong kY (630.074.570) 157.092.145
60 Ti~n va tmrng c1U'O'Dgti~n c1AukY 2.205.633.246 2.048.541.101
70 Ti~n va tmrng c1U'O'Dgti~n cuAi kY 1.575.558.676 2.205.633.246