Báo cáo tài chính công ty mẹ năm 2011 - Công ty Cổ phần Đầu tư Phát triển Công nghiệp - Thương mại Củ Chi tài liệu, giáo...
Cong ty TNHH Ki~m toan va Tu v§n Chu§n Vift ( VIErVALUU·) Tlu'lIl11 vien cua HiIng Kiim todn Quae tl MSI Global Tru sa chinh: 33 Phan Van Khoe, phuang 13, qudn 5, Tp. H6 Chi Minh. Van phong: 321BC Dew Duy Anh, phutmg 9, qudn PM Nhudn, Tp. H6 Chi Minh. Tel +84 (8) 39990091 Fax + 84 (8) 39990090 Email: info@vietvalues.com Website: www.vietvalues.com Mang tri thuc phuc V!I khach hang BAo cAo TAl CHiNH DA KIEM ToAN eHO NAM TAl CHiNH KiT THUC NGAY 31 THANG 12 NAM 2010 CONG TY CO PHAN DAu TU PHAT TRIEN CONG NGHIEP THUONG MAl CD CHI • • Cong ty TNHH Ki6m toan & TU'van ChuAn Vi~t (VIErVALUC r) Thanh vien Hang KifJm toen Quac ta MSI Global Alliance Cong ty TNHH Kiim loan va tv van Chudn Vi?t ( VIEfVALUU") Thanh vien cua Hiing Kiim loan QuiJc tt MSI Global Alliance 33 Phan Van Khoe, P.J3, Q.5, Tp.HCM Tel: 84 (8) 3859 4168 Email: injo@vietvalues.com Website: www.vietvalues.com 1111 "' VIEfVALUES v 1111 Global Alliance f\~~ I~~e u~u~9 Pendent Legal 8< ,.«0 S6: 20191111BCKT/AVD-VV ALVES BAo cAo KIEM ToAN VE BAo cAo TAl CHINH CHO NAM TAl CHINH KET THUC NGAy 31 THANG 12 NAM 2010 Kinh gfri: HQI DONG QuA.N TRJ vA BAN TONG GIAM DOC CONG TY CO PHAN DAu TUPHAT TRIEN CONG NGHIEP THUO'NG M~I CD CHI . ChLlI1gt6i dii ki~m toan Bao cao tai chinh bao g6m Bang din d6i kS toan ngay 31 thang 12 nam 20 I0, Bao cao kSt qua hoat d('>ngkinh doanh, Bao cao luu chuyen ti~n t~ va Thuyet minh bao cao tai chfnh cho nam tai chfnh kSt thuc ngay 31 thang 12 narn 2010 diroc I~p ngay 16 thang 02 nam 2011 (tir trang 08 dSn trang 29) cua Cong ty C6 ph~n D~u nr Phat trien C6ng nghiep Thirong mai CU Chi (sau day goi t~t la "Cong ty"). Viec I~p va trinh bay s6 li~u tren Bao cao tai chfnh thuoc v~ Ban T6ng Giam d6c Cong ty. Trach nhiern cua chung t6i la trinh bay y kiSn cua minh vS Bao cao tai chfnh dira tren ccng viec ki~m toano Co' sO'ki~m toan Chung t6i thirc hien cong viec kiern toan thee cac Chuan mire ki~m toan Viet Nam. Cac Chuan mire yeu du cong vi~c kiern toan I~p kS hoach va tiSn hanh cong viec kiem toan d~ c6 sir dam bao hop Iy rang cac bao cao tai chfnh khong con chira dung nhirng sai s6t trong y~u. Chung toi dii thirc hien ki~m toan theo phuong phap chon m§:u va ap dung cac thir nghiem dn thiet, kiern tra cac bang clnrng xac minh nhirng thong tin trong bao cao tai chfnh; danh gia viec tuan thu cac Chuan rrurc va Ch~ d('>k~ toan hien hanh, cac nguyen t~c va phuong phap k~ toan diroc ap dung, cac l\'(JC tfnh va xet doan quan trong cua Ban T6ng Giarn d6c ciing nhir each trinh bay t6ng th~ bao cao tai chfnh. Chung t6i tin r~ng cong viec kiern toan dii cung Clipnhtrng co sa hop Iy cho y kien cua Ki~m toan vien. y ki~n ciia ki~m toan vien - Theo thuyet minh bao cao tai chinh muc 5.12, Cong ty d~u tu chirng khoan dai han vao Ngan hang Thuong mai C6 ph~n Viet A. D~n thai di~m phat hanh bao cao ki~m toan, chung t6i khong th~ xac dinh duoc gia chirng khoan thirc t~ tren thj tnrong la gia trung binh tren CO' sa gia giao dich duoc cung Clipt6i thi~u boi ba cong ty clnrng khoan tai thai di~m ngay 31 CONG TY CO PHAN DAu TU PHAT TRIEN CONG NGHIEP - THUONG MAl CD CHI Tel: 38.921.737 - MA ~ - Fax: 38.921.008 fJ: rt;,o s6 THUE: 0302704764 (Ball hanb theo Quyet dtnh s6:·1S12006IQIJ-BTC Ngay 2010312006 ciia BI) Truong BI) Chinh) tzs Rio 1\ €UBu GONG Tf NiM2011 (TV NGA Y 01/01/2011 DEN 31/12/2011) CTY CP DAU TlJPHAT TRIEN CN- TM ap cu CHI Trang B11UTre 2, xii Tan An H¢i, CU Chi BANG CAN DOl ICETO AN T'alngay'31/12/2011 TAl SAN A - TAl SAN NGAN H~N (100=110+120+130+140+150) • I.Tien va cac khoan nrong duong tien I.Ti~n Maso II.Cae khoan dau nr tai chinh ngan han 110 l.Dau ur nJ:!Jmhan 121 2.Du phong giam gia dau ttr ngiln han (*) (2) 129 III.Cae khoan phai thu ngan han V.Ol 112 120 130 So dau nam 94.298.195.211 100 III 2.cac khoan tuang duong tien So cuoi ky T.minh V.02 ]I =l - 88.936.647.229 73.739.474.921 61.943.165.595 179.474.921 1.843.165.595 73.560.000.000 60.100.000.000 - 14.317.061.243 17.872.699.030 9.351.191.499 6.360.383.623 2.322.338.586 49.710.370 3.151.986.158 11.820.232.537 I.Phai thu khach h~mg 131 2.Tra tnroc cho ngiroi ban 132 3.Phai thu noi b6 ngiln hl;in 133 4.Phai thu theo tien d6 ke hoach hgp dong xay du 134 5.cac khoan phai thu khac 135 6.Du phong phai thu ngan han kh6 doi (*) 139 -508.455.000 -357.627.500 IV.HiIn~ ton kho 140 6.143.887.036 6.647.269.286 I.Hang ton kho 141 6.143.887.036 6.647.269.286 2.DV phong giarn gia hang ton kho 149 97.772.011 2.473.513.318 15.272.011 2.465.513.318 82.500.000 8.000.000 V.Ta! san ngan han khac V.03 V.04 I 150 I.Chi phi Ira tnroc ngiln h~n 151 2.Thue GTGT duoc khau trir 152 3.Thue va cac khoan khac phai thu nha mroc 154 5.Tai san ngiln han khac 158 B - TAl sAN oAI H~N (200=210+220+240+250+260) 200 I.Cae khoan phal thu dai han 210 V.05 l.Phai thu dai han cua khach hang 211 2.VO'n kinh doanh b don vi tnrc thuoc 212 3.Phi'ti thu dai han noi b6 213 V.06 4.Phai thu dai han khac 218 V.07 5.Du phong phi'ti thu dai han kh6 doi (*) 219 co dinh 220 I.Hi san cO'dinh hfru hinh 221 II.Tai san 402.211.974.411 412.980.803.872 I 56.775.160.649 63.726.681.214 29.998.400.451 33.629.087.150 222 43.576.320.094 46.085.204.778 - Gia tri hao men lUy k€ (*) 223 -13.577 919.643 -12.456.117.628 2.Hi san co djnh thue tai chinh 224 ~guyengia - Nguy-en gici - Gia trj hao rnon lily ke V.08 I 225 (*) 3.Hi san co dinh v6 hinh ~g~yengia - Gia tri hao mon lily ke *) 4.Chi phi xlly dung co ban db dang 1- 226 227 -3.431.923.724 V.I0 228 229 230 I I V.09 V.l1 I I 3.524.092.460 3.722.990.9091 3.722.990.909 -291.067.1851 -198.898.449 23.344.836.4741 26.573.501.604 CTY CP DAU TVPHAT TRIE CN-TM cu CHI Trang Ap Bau Tre 2, xii Tan An Hl;li, CiJ Chi BANG CAN DOl ICE ToAN T~i 31/12/2011 so Ma TAl SAN So cuol T.minh So dau narn ky 206.048.729.223 198.040.608.697 241 242.431.434.533 224.408.875.655 242 -36.382.705.310 -26.368.266.958 2S0 149.834.800.000 139.834.800.000 I.DlIu tI1 vao conn tv 251 10.000.000.000 2.DlIu ur vao conz tv lien kei, lien doanh 252 3.Dau nr dai han khac 258 4.DLt phong giam gia dllu ur tai chinh dai han (*) 259 " IILBat dong san dau tu - Nguyen 240 gia - Gia tri hao mon IGy ke (*) IV.Cae khoan dau ttr tai chinh dai han V.12 139.834.800.000 139.834.800.000 V.13 609.884.S00 322.114.000 V.Tai san dai han khac 260 I ~ I -I I I.Chi phi tra truce dai han 261 V.14 233.332.000 2.Tai san thue thu nhap hoan lai 262 3.Tai san dai han khac 268 322.114.000 376.552.500 270 507.278.999.083 491.148.621.640 TONG CONG TAl SAN (270=100+200) Ma so NGUON VON V.21 So cuol kv T.minh So dau narn A - NO PHAI TRA (300=310+330) 300 364.569.129.331 348.880.063.364 LNq ngiln han 310 26.19S.064.71S 29.440.311.440 1.960.000.000 1.960.000.000 I.Vav va no naan han 311 2.Phai tra ngLtai ban 312 n r-=2"".P :.h=a.: i t:.::.era:: ' n:.:.l,g=ILt :.a : i : ba:;.:.' 4.Thue 373.604.132 I : : :12= -I I 3.NgLtai mua In!! tien tnroc mua Ira tien truce 3.Ngl!ai V.15 1.196.777 313 313 va cac khoan phai nop nha mroc 314 299.200 11 '3c ;1'-'-5 -I 1-6_.C_h_i-Lplhf,-,p; lh_a_i l_ra 8.Phai tra theo lien ke hoach h9'P d6ng xay du 318 9.cac khoan phai Ira, phai nop ng~n han khac 319 V.18 9.cac khoan phai Ira, phai non ng~n han khac 319 V.I8 tra ng~n han 17.531.096.622 I.~3~2=3 I- II.Nq dai han '3'-.8 : :9'_'6'-'-.6.: :.1 : 9_4 :.1.1 ~3.~3 : 88.: 4~ 330 I.Phai tn! dai han ngLtai ban 338.374.064.616 1-3:: :3~2~.I V.-19- 3.Phai tra dai han khac _ 333 196.~5~.~001 ~;3-0;.0; I:-.: 33' 4= -.I V-=.2:: :0-11- Ihu nh~p hol1n l[...]... 182,899,525 9 - Nguyen li~u, v~t Ii~u - Co ng Cl}., dung Cl} - Chi phi san xuat, kinh doanh dO' dang + Chi phi DD - Cty An Kim Thanh + Chi phi DD - Cty CP D~ u Tu Arnie -Thanh pha'rn - Hang hria 5,960,987,511 Chu yeu la xa ng d~u con t5n kho cua C6ng ty 4,919,873,528 5,960,987,511 - Hang gO'idi ban - Hang hoa kho bao thue' - Hang hoa ba't di)ng san Ci)ng gia go'c hang t6n kho - Tal san ngdn han khac: 6,143,887,036... CO.OP - C6 urc con la i chira chi - Le Van Bung 1,038,468,286 1,219,492,661 1,038,468,286 1,219.·02,()(j I 31112 /2011 Dftu narn 600,000,000 600,000,000 13,429,299,940 14,516,120,545 584,396,524 584,396,524 455,414,000 - Cty CP Bgu Tu XD Lien Thanh - Cty Clover 180,000,000 VN - Cty TNHH ILSHIN I 18,410,600 WOMO - Cty TNHH BH CN Tin Thanh - Cty CP An Pha Qu6e 540.000,000 540,000,000 - Cty TNHH Vi~t My rs... 4,447,492,543 - Uti trai phieu Chinh Phil 43,000,000 - Doanh thu hoar dong ta i chinh khac CQng 31 Chi phi tai chinh ( Mil 21,033,568,487 so' 22 ) 25,457,484,238 296,779,770 - Uti tien yay 216,708,521 182,256,332 - Tra lai g6p v6n mua c6 ph§n - Chiet khau thanh toan, la i ban hang tra cham - L6 do thanh 19 cac khoa n d§u ur ngan han, da i ha n - Hoa h6ng m6i gidi chirng khoa n 15,366,361 572,440,281 - L6 chenh... 3,722,990,909 - Mua trong narn - Tao ra tu nQi bQ doanh nghiep - Tang do hop nhit kinh doanh - Tang khac - Thanh ly, nhucng ba n - Giarn khac s« du cu6i na m - Gia tri hao mon luy ke' s6 du dftu narn 198,898,449 198,898,449 92,168,736 92,168,736 291,067,185 291,067,185 - Tai ngay dflu narn 3,524,092,460 3,524,092,460 - Tai ngay cu6i narn 3,431,923,724 3,431,923,724 - Khiu hao trong narn - Tang khac - Thanh... ban - Giarn khac s6 du cu6i narn Gia tr] con la i cua TSCD YO hinh * Thuyet minh s61i~u va giai trinh khac 13 11 - Chi phi xfiy dung cd ban di'1 dang 31112 12011 - T6ng s6 chi phi xay dung cd ban dO' dang 01101 12011 + Mua s~m TSCD: Trang do ( Nhiing cong trinh lan ) - H~ thong thoat nude mira Nl - D6n bu gidi toa 2,827,619,900 2,827,619,900 l2,605,053,090 17,219,231,822 - Tram bien ap 3P -4 00 KVA 15 -. .. kh~u - Thue' thu nhf p doanh nghiep - Thue' thu nhap ca nhan - Thue' tai nguyen 16 - Thue' nha dit va tien thue dit - Cac loa i thue' khac - Cac khoan phi, I~ phi va cac khoa n phai nQP khac CQng 17 Chi phi pha i tra !' - 876.841.543 3,573,537,732 31112 /2011 Dftu narn La khoan Trich tnroc tien thue dit phai nQP eho Nha Nude CQng 18 Cac khoan phai tra, phai nQp ngan han khac - Cty CP BT PT SG CO.OP - C6... 3,403,409,194 - Tra trudc nguOi ban: g6m 2,322,338,586 49,710,370 Cong ty C6 Phdn Hung Long 2,864,716 44,438,460 Cong ty Xdng ddu khu vl/c 2 1,987,331,870 5,271,910 Chi tie't gorn: + + + + + + + 05 Cty CP Thuang Mai SABECO Trung Tam Cty CP TM DV Cdn Cia 332,142,000 Cty TNHH MTV Cidicons Cty TNHH XD- VT Tam Phu Cty Kiim Toan Va Tu va'n Chua'n Vift - Cac khoan phai thu ngdn han khac 3,151,986,158 11,820,232,537 Chi. .. so' dLfdilu narn nay - Tang v6n trong na m nay 60,000,000 - 19 - Liii lrong nam nay 1,217,807,160 1,217,807,160 2,435,614,320 Tang khac - Giam v6n trong narn nay - La trong narn nay -Giam - khac S6ducu6i nam nay 90,000,000,000 41,790,000,000 (4,118,929,325) 7,873,442,922 - 7,165,356,155 - 142,709,869,752 31/12 /2011 Dfiu narn - Von gap cua nha nude 20,250,000,000 20,250,000,000 - Von gap cua cac doi... ta i chinh 27 Cac khoan giam tru' doanh thu (Mil s(02) Trong do: - Chiet kha' u thucng ma i - Giarn gia hang ban - Hang ban bi tra lai - Thue GTGT pha i n9P ( PP true tiep ) - Thue tieu thu d~c biet - Thue xuat khffu 28 Doanh thu thuan v~ ban hang va cung dip dich VQ ( Mil s6 10) Trong do: - Doanh thu thuan trao d6i san pham, hang hoa - Doanh thu tha nh pharn - Doanh thu thuan trao d6i dich vu - Doanh... 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