Trach nhiern cua chung t6i la dira ra y kien v6 c c bao cao tai chinh ho nh~t dua vao qua trinh ki~m toan cua chung toi, Co o so ' y ki~n Chung t6i da tiSn hanh ki~m toan theo cac Chu§ m
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S6: 10-0 1-02 C
Kinh giii: HQi dAng Q u a n t r] va Ba n T6 n Giam d 6c
Co n g ty C6 p h n Cav i co K h oa n g sa n va Co n n h iep
Pham vi k i ~m toa n
Chung t6i da ki~m toan bang can d6i kS toan hop nh~t kern theo cua C6ng ty C6 phan Cavico
Khoang san va C6ng nghiep ("C6ng ty") tai ngay 31 than 12 nam 2010, va cac bao cao kSt qua
hoat dong kinh doanh hop nhat va hru chuyen t6 t~ hQ'P nh~t cho narn kSt thuc cling ngay, nhir
duoc trlnh bay tai tran 4 dSn trang 28, Cac bao cao tai chinh hop nh~t nay thuoc trach nhiern cua
Ban Giam d6c C6ng ty Trach nhiern cua chung t6i la dira ra y kien v6 c c bao cao tai chinh ho
nh~t dua vao qua trinh ki~m toan cua chung toi,
Co o so ' y ki~n
Chung t6i da tiSn hanh ki~m toan theo cac Chu§ mire Ki~m toan Viet Nam va cac Chu§ rnuc
Ki~m toan Quoc tSduoc chap nhan tai Viet Nam Cac chu§n mire nay doi hoi chung t6i phai hoach
djnh va tiSn hanh ki~m toan nh~m co diroc co sa hop Iyd kSt luan rang cac bao cao tai chinh hQ'P
nh~t kh6 g chira dung cac sai pharn va sai sot trong ySu, Qua trinh ki e m toan bao g6m viec ki~m
tra, tren co sa ch n m~ , cac bang chirng h tro cho cac s6 lieu va giai trlnh tro g cac bao cao tai
chinh hop nhat Qua trinh ki~m toan cling bao g6m viec xem xet cac n uyen t~c kStoan d oc Slr
dung va cac uoc tinh quan trong do bQphan quan l y thuc hien, cling nhir e ch trinh bay bao cao tai
chinh noi chung Chung t6i tin r~ng qua trinh kiem toan da cung d cac co sa h p Iy ch y kien
cua chung toi
y ki~n k i ~m toan
Theo y kiSn cua chung toi, cac bao cao tai chinh hop nh~t dinh kern da phan anh trung thuc va hQ'P
l y , tren moi khia canh trong ySu, tinh hinh tai chinh hop nh~t cua C6 g ty C6 phan Cavico Khoan
san va C6n n hiep tai ngay 31 thang 12 nam 20 10, va kSt qua kinh doanh hQ'P nh~t cling nhir luu
chuyen ti6 t~ h p nh~t ch nam kSt thuc cling n ay, phu hop voi cac Chu§ rnuc va ChS dQKS
toan Vi~t Nam hien hanh va c c quy dinh phap Iyco lien quan
III6~NHE'~ V
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Trang 6Cong ty C6 ph a n Cavico Khoanq san va Cong nghi~p
Bang Can d6i Ketoan HQ'p nhat
t~i ngay 31 thang 12 nam 2010
Da vi tfnh: dong Viet Nam
Ma Thuyet
I Ti~ va cac khoan tlJ'O'ngdlJ'O'ngti~n 110 579.347.748 46.391.144
I Cac khoan d~u tlJ'tai chinh ngiin han 120 450.000.000 150.000.000
III.Cac khoan phai thu ngiin han 130 68.827.848.024 16.981.420.029
2.Tra truce cho ngU'cYiban 132 21.073.033.979 2.436.487.531
1.Hang ton kho 1 1 6 12.577.103.0 3 5.375.659.127
V.Tal san ngiin han khac 150 10.980.070.121 6.523.763.629
:: : >
Trang 7Cong ty ce phan C avico Khoanq san va Cong nghi~p
4.Thu~ va cac khoan p ai nop Nha nuoc 314 16 4.442.688.501 6 1.600.080
5.Phai tra ngU'<Yilao don 315 2.488.311.723 1.461.647.81
6 Chi phi phai tra 316 18 637.522.506 8 493.312
9.Cac khoan phai tra, phai nop khac 319 19 4.077.625.893 364.819.050
11.Quy khen thU'ang, phuc 100i 323 177.185.324 304.9 0.778
10.LO'nhua sau thue chua phan phoi 420 9.296.6 4.383 2.146.859.726 J
T huyt J t minh B e c o T ! c hfnh HQ'p nh j t kern theo fa b¢ ph~n hop thanh c u cacba o caotei chinh hQ ' pnh ik
NGUY~N AN HUNGK~ toan tmang
5
Trang 8Cong ty C6 p h an C av ico Khoanq san va Cong nghi~p
9 Chi phi quan I ydoanh nghi$p 25 27 (1.729.284.404) (2.281.817.547)
1 LQ'nhuan sau thue cua codong thieu so 6
KEfl toan tmang
6
Trang 9Cong ty ce phan Cavico Khoanq san va Cong nghi~p
Bao cao LU'u chuy~n tien t~ HQ'p nhat (phU'O'ngpha gian tiep)
cho nam kM thuc tal ngay 31thanq 12narn 2010
I LU'u chuyen ti~n tli> hoat dQng kinh doanh
2 Jieu ch i nh cho cackh o an :
LU'u chuy€m ti~n thuan tli> hoat dQng kinh doanh 20 (26.784.845.015) (9.613.468.430)
II LU'u chuyen ti~n tli> hoat dQng d~u tU'
1.Chi mua tat san c6dinh va tai san dai han khac 21 (22.255.469.318) (5.944.055.460)
3 Chi cho vay, mua con C l J nocua don vi khac 23 (4.0 0.000.000) (150.000.000)
LU'u chuyen ti~n thuan tli>hoat dQng d~u tU' 30 (23.489.102.352) (6.082.581.096)
III.LU'u chuyen ti~n tli> hoat dQng tai chinh
LU'u chuyen ti~n thuan tli> heat dQng tai chinh 40 50.806.903.971 15.374.067.638 ,I