images Upload files BCTC QUY 3-16(1).pdf

conew nANo nAvfirxnu r6ruc MAI DlcHvUvANTAIvATHUoNG cOuorv c6 pnAN -& - VIETNAI\4 NGHTA HOA M HqICHt:, oONG - TUDOHANH PHI]C LAP DQC -& HeiPhdng, ng|y 18 lhAng10ndm2016 TOAN DANH MUCBAOCAOOUYET 2016 ouYilrNAM STT Brfusd BIEU NOIDUNG KYBAOCAO NIEN OO B01a-DNBANG cANDdIKEToANGIOA ouYilv2016 z DQ DOANH GII'ANIEN DONG KINH B02a-DNBAocAo KETOUAHOAT QUYilU2016 NIEN DO TIEN TEGIOA B03a-DNBAocAoLWCHUYEN QUYilU2016 CHQN LQC MINH BAOCAOTAICHINH B09a-DNBANTHUYET QUYil|/2016 KEToANTRUONG K[TOANTRUONC ffiEh,Wr.trn,g"ru Itlolnh6n: 1-TdngCongty Hangh6iVictNam(BanTdichfnh- Kdto6n) 2-Cucthu6Hii Phdng li ph6thdnh,Bancongbdthongtin-UBCKNN 3-BanQuAn HaNoi dichChfngkhoAn 4-SdGiao thuong HdngBdng 5-NganhdngCdng 6-Hoitldngqu6ntri 7-Bankidmso6t 8-Gi6mddccongty doanh 9-Phdng Kinh lYtau 10-Phdng Quan 11-Phdng K6to6n(luu) GAMD6C s6ar€u MiusdB 01a- DN (1anhdnhtheolh6ngtu s6'200/20/4/fl'8TC ngdy22//220/4cta 8Qldi chinh) c6Herv cd pnAHo;cuvr,tv4l'trA vArnuot.louat otn cui : s6 HoANGvAN THU,PHUoNGMINHKHAI rP HAtPHottc ouANHdNGBANG- eANocANo6t rEronru cl0A NIEND0 ouY ilt NAM2016 Taingdy30th6ng09 ndm2016 odnvi linh: TAISAN Afi SATNGTIHAN tldn euong ftJdng L fi6r,* ,r khoan 1.Tidn t cd khoh trldnqdudrulidnll Ddutrrtai chinhngin han l.Chrngkho6nkinhdoanh khqlnkinhdoanh Z.TUpnonglffi si6chung Deutt/ #m qitJd6nnqdYd6ohan tll Cic khoin nhii thu noin han Phaithungin hancfiakh6chhdng b6nnginhan 2.16 lNAcchongudi nan rlnllnu nqrugng6n Phaithutheotidndd kd hoachhopddngx6ydmg Phaithuvd chovaynginhan thunginhankh6c Phai phaithunginhankh6ddi(-) phdng Du ttTY _ & Tdratthidfthd lV.Hdngtdnkho tdnkho _-z1 Hirng _, gi6hdngtdnkhofl oupnongliam v fai sa-nngtn]tankhac 1, Chiphitr6trrr6cnginhan dudckheutru ThudGTGT phaithuNhanu6c vdc5ckho6n 3.Thud chinhph0 f-qlgg qp[]!!g lqlgi !t6iphidu Tiris5nnqdnhankhdc e.rAiBNoAltAN t cacttroinptr6ithuoaihen hdng thud?rihancta kh6ch 1.Phai b6nddi han - ftA lru6cchongr.tdi ddnvi tructhudc cta kinh doanh 3.Gn 4.!!4 lhu!9!,!qlqrlan Phai thuvdchovavddihan Phai thudirihankh6c DdDhdno Dhaithudaihankh6ddi(-) -tt raiGncdeinn 1.Tdisin cddinhhtruhin! - Nguy6n gi6 - Gietri haomdnlu! k6 (.) Tdisancd ilinhthu6tdichinh ^ ,4^il - Nrrguyvrr 9ra M6sd 100 110 111 112 120 Thuy6t minh \i.1 u.2 Sdcudiqut 56 ddundm 35.532.119.52334.328.061.23 18.491.0'67.63212.494.830.31 11.491.967.632 11.494.830.3 7.000.000.000 1.000.000.00 n 121 122 1?3 130 131 v.3 9.438.801.727 s.167.341.922 8.603.009.223 8,386.460.26 393,463.996 tcz J t4 t 1d+.41 133 134 '135 136 137 139 140 141 149 150 151 152 153 154 155 200 210 211 212 v.4 v.5 v.7 \/.13 b l u l J / 11q-5',lqlrq (268.201.630) (268.201.630 6.242.159.574 J.962.633.124 6.242.159.574 3.982.633.72 1.359.190.590 E.bu3.zb5.z/J 895.250.592 463.939.996 u.b63.zbb.z/J u.14 187.205.E65.05 168.805.487.441 '14.200.000 14.200.00 v.3 I tc 214 215 216 219 14.200.000 v.4 220 221 14.200.00 v.9 zzz 223 ?2! v , 1 225 167.743.954.704184.006.480.0 76.751.184.0 160.488.658.704 292.528.2E9:t03 292.5/6.tdV.tU5 132.039.630.999) o1q]7zzlq5:6 - Gi6tri-haomonlClkd (l) - Tirisdncddlnhvd hinh - Nouv6n oi6 Gi6tri haomdn]qy kC{) _ lll Bdtdonosin ddutu Nouv6noi6 - ci6tri haomdnluVk€ (-) lV.TAisAnd0 danoddi han iit 229 230 231 240 Z Ctriptrixaydungcd bin dd dang V.Dautu tiri chinhddi han 1, D6utrJvdoc6ngty 242 250 251 =1oo+2oo) (270 rAlsAN r6ruccONG rnn c.nopHA w2 0 \/.8 n u.2 0 zcz 253 254 255 260 261 v,13 zoz u.24 332.737 1.047 n.oq.$z.tzt 3.185.184.993 qlq!1811e3 zo5 268 u.14 270 221.533.526.291 204.337.606.964 300 310 311 1.167.65 77.691.298.097 97.91 V6N NGUdN t llq ngdnhan bErn ngdnhan r PhaiiE ns'Jdr Nqrldimuatra tidntru6cngin han SITrG G cackho6nph6indpNhdnrt6c Chiphiph6itr6 ng, t4 lqi b0ns6r _6 Phai / Pnatra tneolen 0( thuchuathuchi6nngdnhan Doanh hankh5c trangSn L Phai '10.Vayvd ndthuetei chinhngdnhan phai tAt'srth?t tt oUpt'q.g 313 314 315 316 317 318 319 bodarhan thuchuathuchi6nddi han Doanh Phaiftedaihankhac Vavvd ndthu6tei chfnhddihan Tr6iphi6uchuyr $ dai 10.C6phi6u 11.Thud thunh6pho6nlaiph tra v,18 czl u.23 323 324 ffi nquoi -i bandaihan -t1.Phai Nq,Jdmuatr6 Gn irrrdcddi han Chiphiph6itrAddi han Phai ta n6ib6v6vdnkinhdoanh u.17 320 t:rtv rri.-t'-d" oall Noddi han \/.16 v.20 v.19 \/.t5 5ZZ Chfthphi 14.Gnodichmuab6nlaitrdiphidu 48.768.906 s+.zso.zse.ogz Jtz ph0cloi 12.QuikhenthLtdnq, s:htl-no 7,255.296.000 255.296.000 z.zsizgo.ooo7.255.296.00 zJz 241 deutu tai chinhddihan(') Duphdns DdutrJndmgi0ddnngiryd6ohan Vl.Tdis6nddihankh6c 1.chiohitraru6cdaihan Tdisin thudthunhephoanlai Thidtbi,v6ttU,phutinq thayth6ddihan Tdis6ndirihankh6c \i,10 228 d0 dangddi han Chiph(SXKD li6qlQt c91g!1!icry!994h, 2_0dutr.tvdo3.Ddutrrg6pvdnvaoddnvt khac - 226 330 331 332 333 334 335 336 JJT 338 339 340 341 sag4z8l 12.765.572.238 ro.8zt 795.856.973 795.756.527 1.905,668.689 i.sos.oss 3.915.033,525 3.129.410.519 554.008.791 1.368.858.86 2.365.515.47 788 2.765.581 25.106.354.75726.954.859.03 5.058.333.330 633,333.33 '1.369.988.452 133.970 876 23.455.000.00045j42260.740 V 4A u.20 \i.19 \/.15 u.21 u.22 u.24 l 'oo 23.455.000.0004t.stznot+o I I 12.Duphdnqph6itr6 dai ph6ttlignkhoahocvdc6ngngh6 13,OuV 342 343 D.vdNcHt]sdHtru 400 l Vdnch0sAhrru 410 Vdng6pc0ach0s6 hLru - Cdphiduptrdtnongco quydnbiduquydt u.25 411 411a 411b 412 413 414 415 416 v.26 417 u.27 418 419 420 421 421a 421b - u0 pnEulru oal Thdnqdu vdncd phdn cnoncnuyen 0orIrarpnEu J Auyen 4, Vdnkhdcc0ach0sd hrru quv c uopnreu l6chd6nhgi6 laitdi sin Chdnh / unennrecnry qranorooal ouVildutrr phdttridn nghi6p 9, 0u! h6trgsip xdpdoanh Qu!kh6cthu6cvdnch0sAhuu ph6nphdi 10.Ldinhuan sauthudchrJa - LNST phdn phdi l0y kd ddncudik!' trudc chua - LNST chuaphAnph6ik9 ndy 11.Ngudn vdnddutu xAydungco b6n '1.200.000.00 v.23 '123.622.758.6 126.646.308.867 123.622.758.63 126.646.308.867 86.000.000.00086000.000,000 86.000.000.00086.000.000.00 0 5.007.985.000 5.007.985.00 7.424.197.754 6.892.610.85 28.214.126.113 25.722.162.778 25.393.637,'12815.090.424.U4 2.820.488,985 10.63'1.737.93 422 ll Nqu6nkinhphl qu9 kh6c 1, Nqudnkinhphf 430 431 432 Nqudn kinhphidd hinhthdnhTSC0 =300+ 400) TiFneconer[ollillrv6r,r t++0 440 221.533.926.251 204.337.606.964 ngey18 theng10 ndm2016 NGUdILAP 0w KEToANTRUdNG f,r /) ,/t,-J /'( tw - TrdnTfiThanhNhan I l (- TAnTtu KmLan v.28 c{ sl F F ss (\l FsF stI a € t F- \ iE s $ {"r{+i s ?.:z a\ ,b o z IJJ z c.j F c\l J ,6* "3?; L-! o + o o tl o z E?+ ='t2 c! Es6 \(5 "2ZE ll s s E'z o z z o o z, z F F E o- voa ?' E! (9 B € o = ,6 J (E; -i (9 z : MdusdB 03a- DN (qanhenhkeo rh6ng lt s6'200/20/4marc CONGTy cd PHANDrcHvu vAN TArvA rHudNG MAI VANTHU,PHUdNGMINHKHAI DIACHi: 56 HOANG ngdy22//22014aJa86 lAl chhh) H6NGBANG TPHAIPHONG QUAN o0 rEcttrAN|EN T|EN BAocAoLw cHUy€N (Theophuongphephlc tidp) QullllL Nen 2016 Odnvi tinh: Mi sd Chiti6u I I l Luuchuydntiin ttr hoattl6ngkinhdoanh 1,Tidnthutu banhdng,cungc6pDVvADTkh5c 2.Ti6nchitr6chongudicungcephanghodvdDV 3.Ti6nchitrachongudilaodong Tidnl5ivayd5tr6 denop 5.Thudthunh6pdoanhnghiep Ti6nthukh6ctr:rhoatdongkinhdoanh 7.Ti6nchikh6cchohoatdongkinhdoanh L& chuydn tiin tilhoatd6ngkinhdoanh tCInti,rr froqtdOngddut|.J ff.L,rucfruydn 01 02 03 04 05 06 07 tu 1.Ti6nchiddmuas5m,xiy dungTSCDvdc6ctdisin ddihankh5c a1 vacectaisin ddihan b6nTSCD 2,TidnthutUthanhly,nhudng kh6c 22 3.Tidnchichovay,muac6ccongcunoc8addnvi kh6c 23 4.Ti6nthuh6ichovay,b6nl?ic4cc!_!gcqngc0ado! vikhec 5.Ti6nchidautug6pv6nvdodonvikh6c ?4 Ti6nthuh6iddutu g6pvdnvaodonvi kh6c 7.Ti6nthul5lchovay,c6ttlcvaloinhuandudcchia Lw chuydntidnthudntir hoatd6ngddutu lll Lrruchuydntidntarhoatdongtai chinh nh6nv6ng6pc0ac6cch0s&h0u 1.Ti6nthutir ph6thdnhcdphidu, pricn trai-qi pnidu rnua.urco c0a vdngopch-a-cciitrJanrru, doanh nqhicp deph6thdnh 3.Tionthutil divay 14.Ti6ntrd nogdcvay 5.Ti6ntr6nogdcthuoteichinh 6.cd tfc, loinhudn ddtr6chochl]s0hru ttons tii chintr b'rlJryydnEryfelgJrgqt tidnthudntrongky(50 = 20+ 30+ 40) Ittr ctruydn tidntlduk! lTiin vatudngaludng 6nhhudng c0athaydditYgi6hdido6iquyddingoaitc ti6'ncudiky ( 70= 50+ 60+ 61 Tidnvatwng atudng 25 26 27 30 Thuydt Luykdti, ddunim tldncuoiqu! niy minh Namtrudc Nim o '140.355.645.036 156.584.110.3 (89,84s.353.681) 122.050.282.380 (0.25!.713 (13 176.767.361) (3.334.957.841) 450.668.11 (2.415.042.7e0) (30573670{5) 2.795:363224 498370208 (3.033,3551078)19.562.947.207 38.048.938.493 1'1.909.435.53 (65324 06e238)l I :l I 78,041.309 1,068,229,30 78.041.309 (64.255.839.936 I 0001 13.838.6s0 JI I 32 33 34 35 36 40 JU 60 61 70 I 4.145.596.873 30.905.000.000 (13.661.300.00 (30-151-578.31 1) (6123.249.4401 (3.000.000.00 {32.125.230.878) 28.082.350.00 5.997.748.924 (24.264.054.40 12.494.830.317 38.472.229.100 (611 49,054.409 ,60e) 18.491.967.632 14.257.229.106 !8 theng10nam2016 NGUOI LAP alu-2 \ /?' Nhqn Tdn ThlThanh KEToANTRU6NG /1/ ulg I tan I nt Nm Lan ,'.{tr>^\c i7 -,a {'( \ ff".:i,fr)fi CONG TYCPDICH VUVANTAVATHUONG MAI Dlachi: Sdl HodngVdnThgtphtldngMinhKhai QuQnHdng Bdng TPHei Phdng Miu s6':B09a.Dl,l ( BanhenhkeoTh'nstv s62(0DU4/TT-BTC ngey 2Aq/2OUcla BTC) gANIrHuyEr MINH BAocAoTAIcHINH cHoNLoc QUYIIINAM20/6 t- oAcorEu HoAT DONG ct]RooenH ruonrEp 1- Hinhthr?c sdhituvdn: COng tycdphdn 2.LTnh vuckinhdoanh:vdnt6ibi6nvddichvuv6nt6i 3.Nginhnghdkinhdoanh: - Vint6ivddichvuvAntaihanghoafiongvdngodi nu6c; - Djch vutlaili tdubidn, gidivdcungfngtdubidn; mOi - Kinhdoanh xudtnhAp khdu 4-Dacdi6mhoqtd6ngc0adoanhnghi6p trongkykdtoenc6inh hudngddnBiioc6oTirichinhquf nim2016 Hoat dong sinxudtkinhdoanh cl]acongtyhongqui3/2016 v5nduytri dndinhvAnchuydn hdng thach cao, clinker kdntuy6nVictNam- Th5iLan,Malaysia, ddngthdich6hdngh6atuy6nn6idia.TriuTranJco lhr v5n duytrihopd6ngchonudcngodi thuO dinhhan.HoatdOng dichvuvdnt6ivdnduyhi c6chooddngvdn chuydn th6p, brich h6a,container tuydn BEcNam Kdtthtlc9 th6ng 2016, tdngdoanh thudat135tf ddng, loinhuan tru6cthu6dat13,3tf ddngbing95%k6 hoach c6ndm2016 il - KyKr TOAN, DONV!TteNTES[rDUNG TRONG KETOAN : 1-K! kdtoAnnem: Ki'k6to6nndmtheondmduong lichbit dautr:rngay01/01 vdkdtth0cvdongdy31/12 hdng ndm '\-./ 2-Donviti6ntOsr?dunghongkdto6n: DonvitidntOs0dungtrongghich6pkdto6nldD6ngVi6tNam ilt-CHUAN MUc vAcHEDOxEroAuApoul,rc : 'l- ch6d0 kd to6ndpdung: congty 6pdungch6do K6to6ndoanh nghiop banhinh theoThong tu 200120141TTBfC ngity2211212014 c0aB0TdiChinh hudng ddnCh6dok6io6ndoanh nghi6p 2-Tuy6n bdvdvi0ctudnth0Chudn mqck6to5nvaCh6d6kdto6n: - C0ngtytudnth0theocAcChudn muckdto6nVi0tNamdaduoccOng bd - C6cb6oc6otdichinh din {uS| tapvahinhbdytheod(ng quidinhcirattng chudnmqc,thongtu hg6ng thr,rc hi6nchudn mucvdCh6dOk6to6nhienhanh 3-Hinhthrlckdto6n6pdung: K6to6nk6nm6yvitinn IV.cAccHiNH sAcHKEToAN APDIJNG : congty 6pouno_.!!f 09K6to6ndoanh nghiep banhdnh theoThong tu 20ot2014tlrBTCngdy 2211212014 cla B0TdiChtnh 1-Ciicloaitl giehditlodi5pdr,rng trongkdtoin : C5cnghiQp vukinhtd ph6tsinhbing ngoqite thqtchiCnghisdkdtoAnvirlfp b6oc6otdichinhtheoalonvi ti6ntClaDdngViQtNam,viOcquyddiddngngoqitOraddngVi6tNamcdnc0vdotf giAgiaodichthuctdvd tf giaghisdk6toen Tf gi6giaodichthlrctd khimuab6nngoaitCldtf gi6k1ikdttronghopd6ngmuab5nngoaitOgifa doanh nghi€p vdinganhang T! gi5giaodichthryct6 khig6pvdnhodcnhAnvdng6pLi t! gi5muavdocia NgdnhdngnoidoanhnghiOp mdtdikho6n ddnhAnvdnc0anhdddututqingdy g6pvdn Tf gi6giaodichthqct6khighinhAnnophAithu,c6cgiaodichmuasim tdisin, c6ckho6nchiphithanhtoAn ngaybdng ngoai t6ldt! gi5muavdocrjaNgdn hdngCong thuong Vi6tNam T! gi6giaodichthl,rctd khighinhannoph6itr6bing ngogitc le ty giab6nracOaNganhdngc0ngthuong ViotNam Tf gi6giaodichthuct6 khid6nhgi6laic5ckhoAn mqcti6nt6 c6gdcngoaito duocphanloaildtriis6n: ldt! gi6muangoaitCc0anganhdngC6ngthuong VNtaithoididmldpBio c6otdichfnh Odivdic6ckho6nngoai tQg&ingan hang thitygi6khid6nhgi6lailag giamuangoai tQcOa chinh ngAn hdngd6 Tf gi6giaodichthtp t6 khid6nhgi6laic6ckho6nmuctidntd c6gdcngoaitc duocphanloaild nophii tri : letf gi6b6nngoai t0c0angdnhdngC0ng thuong VNtaithdididmlAp86ocbotdichinh T! gi6ghisdthr,rc t6 dichdanhla tf gi6khithuhdic6ckhoinnoph6ithu,c5ckho6nki cugc,kli quyhodc thanhto6nc6ckho6nph6ih6bdngngoaitO,duocxacdinhtheot! gi6taithdididmgiaodichphit sinhhoic gi6laicudik! criatUngrtdituong taithdididmdAnh Tf gi6ghisdbinhquangiaquydndi dongldt! gi6duocs(rdr,rng taibenC6taikhointidnkhithanhto6nti6n bdng ngoai t0 2-Nguydn tic ghinhdnc6ckhointidnvirc6ckhointr/ong aludng tidn: Tidnvdc6ckho6ntuongduongti6nbaogdmtidnmattaiqu!,ti6ngtring6nhdngkh6ngk!,han,c6ckho6n ddutu ngSnhqnc6thdihanthuhdihodcd6ohankhongqu6i tnangcOkn6mngctruyd-n ddio6oangfiann mOtluongti6nx5ctlinhvd khOng c6nhi6ur0irotrongchuydn ddithanhtidnkdtu ngdymuaO6nthOiOidm b5oc6o Nguydn tic ghinhAncdckhointuongduongti6nph0hopvdiquydinhc0aChudnmuck6todn,,Bdoc6oluu chuydn ti6nt6" 3-Nguy6n tic kdtoiincic khoinrti'uttttii chinh: a)Chung khodn kinhdoanh : ch0ngkhorinkinhdoanhduocghisdtheogi6gdc,baogdmgiamuac0ngc6cchiphfmua(n6uc6).Gi6gdc c&ach(ngkho5n kinhdoanh duocx6cdinhtheogi6trihoptlic0ac6ckho6n to6n6i thOi Oig,gj.o dichph6tsinh ThdididmghinhAnc6ckho6nchhg khoAn kinhdoanhldthoididmdoanhnghiepc6quydns0hgu: Chrlng kho6nniOm ydtdu-qc ghinhdntaithdididm-tai thoididmkhdpl6nh(T+0);chtug - kho6nchtrani6mydtduo.c ghinhAn taithoididmchinh thrlcc6quy6n s&htrutheoquydinni0aph6pluAt cudjniOnd0 kdtoan,ndugidtri thi truongc0achrlngkho6nkinhdoanhbi gi6mthdphongi6gdc,doanh nghidp kichl6pdgphdng gi6mgi6chftgkho6n kinhdoanh b)CAckhoilnddutv ndngi| ddnngityddohqn: Gi6trighisdc0ac6ckho6n gi0d6n ddutunSm ngdyddo hanldgi6gdc Khic6c6cbing chrlngchScchin chothdymOtphdnhoic todnb0khoinddutu c6thdkhOng thuhdiduoc nhubdnph6thdnhcongcumdtkhi ndngthanhtoSnhayph6san ,k6to6nti6nhdnhddnhgi6khi ndng thuh6i,xacdinhgi6tri kho6ndAutu c6thdthuhdiduoc,ghinhqnphdnchenhlQchgiilagi6tric6thdthuh6i tluocnh6hongi6tri ghisd khoanddutu d6 ld motkho6ntdnthdtve hachto5nvdochiphihoatdongtai chinh k! C6ckho6nddutu duocphdnloaild c6ckhoinmucti6ntOc6gdcngoaite duocdanhgi6lqitqithdididmlAp 86oc6otdichinh c)Cdckho\nchovay C5ckho6n chovayduocghinhAn theogi6gdc C6ckho6nchovayduocphdnloaildc5ckhoinmuctidntOc6gdcngoaitCduocdanhgi6laitaithoididml6p 86oc6otdichinh d)Cdckho\nddutv vitoc6ngtycon,c\ngty li6ndoanh, fiAnkdt: - Nguydn t5cghinhAnc5ckhoAn dduttrviroCOng tycontheoChudnmr,rc sd25,COng ty lienkdttheoChudn mqcsd07,Cos0kinhdoanh tldngkidmsoAttheoChudn mucsd08 Giafi ghisdc0ac5ckhoAn ddutu v6nvdodonvi khacldgi6 gdc,baogdmgiamuacongc6cchiphilign quantntctidpcl6nvi6cddutu - Nguy6n tic k6toAnndphaithu C6ckho6nphaithududcphanloaitheonguyOn t5c:Phaithuc0akh5chhdngg6mc6ckhodnph6ithumang tinhchdtthuongmaiph6tsinhtUgiaodichc6tinhchdtmua- b5n;ph6itnu-nOi UOg6mc5ckhoAn phditni gitradonvi cdptrdnvddonvi cdpduditructhu0ckhOng c6tu c6chph6pnhanhachioAnphuthu6c;ph6ithu gdmcdckhoinphaithukhong kh6c c6tinhthuong maivdkhOng quanddngiaodichmua- b6n liOn cackho6nph6ithuduoctheod6ichiti6tchotrlngddituong,theotrirng nguyen t6vdtheok! hang6c,k! han cdnlaitaithoididmb6oc5o C6ckho6nph6ithuth6am6ndinhnghTa c5ckho6nmuctidnt0 c6g6cngoaite duocd6nhgi5laitheot! gi6 muac0angAn hdngCOng thuong VNtaithoididml6p86oc6otii chinh c6ckhodn nophdithuduocghinh6nkhOng vuotqu6gi6tric6thdthuhdiduocc0achrlng Dqphdngphaithukh6ddidudctrichlQpcio tirngkho6nph6ithukh6ddicdncrlvdotudinoqu6hanc0ac6c khoinnohoicdr1kidnm(ctdnthdtc6th6xayra 5-Nguy6n tic ghinhinhingtdnkho Hangt6nkhodugctinhtheogi6gdc Trudng_hop gi6tri thudnc6 thdthuchicnduocthdphongi6gdcthi hdngtdnkhoduoctlnhtheogiatrithuenc6th6th{chiCn atuoc Gi6trihdng tdnkhoduocx6cdinhtheophuong ph5pbinhqu6n giaquydn ph6phach Phuong to6nhdngtdnkho: kCkhaithudng xuyCn Dqphdnggi6mgi6hdngtdnkhoduocldpvdothdididmcudik!,ld s6ch6nhl6chgirlagirigdccOahringtdn kholdnhongi6trithudnc6thdthuc-hi6n duoc.phuong phriptapdtrphdnggiim gi; haigtdnkhotdtdptheo sdchdnhlOchgifiasddr,rphdngph6ilapndmnaysovdisdduphdngnbmlruoccnuas0dungh6tddnd6n ndmnayph6ildpth6mhayhoannhAp Vi6cqudnli hangt6nkhotheoChudn mr,rc k6to6nsd02,'Hdng tdnkho', 6-Nguy6n tic ghinhinvirkhduhaoTSCO, TSCD thu6tii chinh,bdtd6ngs6nrtdutd: - Nguy6n_ tic AhinhAnTSCDh0uhlnh,vOhinh:Theochudnmrlck6todn03,04vdthOng tu hudngd5nthgc hiQnchudnmucTT 89/2002/TT-BTC ngdy91fin002c0aBQTdi chinh;Th0ngtu 45/2013IFI-BTC ngriy 2510412013 c0aBQTii Chinh.GhinhAnTSCDh0uhinh,TSCDv6hinhtheonguy0n gie.TrongB6ngcAnddi kdtoin TSCDhrruhinh,vohinhduocph6n6nhtheo3 chiti6u:Nguycn gi5,haomdnl0yk6,gi6triconlai - Phuong ph6pkhduhaovdthdigians&dungh0uirchTSCDhfiuhinhvdv0hinh:hichkhduhaoTSCDtheo phuong phapduongthdngvdx6cdinhthoigians(rdunghfu ichTSCOthlrchicntheoTh0ngtu 4sl2OlF,fITBfCngiry2510412013 c0aB0TdiChinh - Nguydn tic ghinhanTSCD thuctdichinh:theochudn mucsd06;Thong tu hudng d6nchudn mucsd 105/2003fiT-BTC ngdy 4/11/2003 cOaB0Tdichinh t5cghinhAnbdttlOngs6nddutu:theoChudnmucsd05-BdtdQng s6nddutu vdThongtu hudng |OuVCn - 30/3/2005 d6nchudnmucsd 23I2005/TT-BTC c0aB0TdiChfnh chi nnanUatd6ngs6ndAutu theo giA nguyOn phdpkhduhaobdtd0ngs6nddutu: trichkhduhaoTSCDtheophuong ph6pdudng fOuventic vdphuong thingvdx6cdinhthoigiansr?dunghfu fchTSCDthr.rc hi6ntheoThongtu45/2013fn-BiCngiyZSIO+IZOt a c0aB0TdiChinh 7-Nguy6n tic kdto6nchiphitri tnrdc C6cchiphitr6trudcchilionquand€inchiphikinhdoanhtrongnim ( nhuchiphimuab6ohidmth6ntdu,b6o hidmtr6chnhi6mdAnsuch0tAu, )duocghinhAnlachiphiirAtruOcngSnhanvdiluoctinhvio chiphikinh doanh ndmtdichinh c6ckhoinchiphiph6tsinhldn,c6li6nquand6nnhi6u k! hachto5nk6to5nnhu:c6ngcu,dungcuxudt dtngc6gi6trildn,chiphisrlach0aldnTSCD ph6tsinhmdtldncho1 k!,vdodd(2,5nem)duochachto6n vdochiphitr6hudcddihanddphanbdddnvdochiphikinhdoanh tdidatrong ndm K€!to6ncdnc( vaotlnhchdt,m(cd0tr]ngloaichiphiddchonti6uthrlcphanbdhoply chiphitratrudcduocphanbddanvdochiphikinhdoanh phipduong theophrrong thing Kdto6ntheodoichilidtttrngkhoinchiphitr6trudctheotUngk! hantr6tru6cddph6tsinh,ddphanbdvdsd cdnlaichuaphdnbdvdochiphi ph6p Phuong vdthoigianphAn bdloith6thuong mai: KhOng c6 8-Nguy6n tic kdto6nndphaitra C6ckho6nphii tr6duocphanloaitheonguyon tdc:PhAitr6nguoib6ngdmc6ckho6nph6itr6mangtinh chdtthuongm?iph6tsinhtr}giaodichmuahdngh6a,dichvu,trilsan;pna'ltr6noiuogomii; khoanpn?i ffi doJrvi cdptrenvddonvi cdpduditructhudckhongc6tu c6chphripnhanhacfrto6nphuthuoc;phai ]r_a tra kh6cgdmc6ckho6nphii tri khongc6tinhthuongmai,khonglicnquand6ngiaodichmua,ban, cungcdp hang h6adichvu Ceckholnnoph6itr6duoctheod6ichitidttheotirngk! hangdc,k! hqncdnlaitaithoididmbaocao, theo d6ichiti6tchotUngddituongvdtUngloainguyen tC c5ckho6nn0phaitrath6amdndinhnghiac6ckho6nmucti6nt6 c6gdcngoaitc duocd6nhgi6tai theot! gi6bdnc0ang6nhdngC6ng thuong VNtaithdididm ldpB5oc5otdichinh CAckho6n nophaitraduocghinhAn kh6ng thdphonnghia vuph6ithanh to6n 9-Nguyan tic ghinhinvayvendphaihathu6tirichinh c6ckhodnvayvdnothu6taichinhduoctheod6ichiti6tchotungdditugng,ting kh6udc vaynd, tungroai tdis6nvaynovdcluoc theodoichitidtnguydn t0 Khildpb6oc5otirichinh,sdduc6ckhoinvay,nothu0tdichinhbing ngoqitQdugcd5nhgi6lqitheotf gi6 bAnrac0angAn hdng taithoididmldpb6ocriotdichinh 10-Nguy6n tic ghinhdnvi vdnhoi c6ckhoinchiphldivay: Chinhs6chk6to5nduoc6pdungchochiphidivay:ThuchiCntheochudnmuc16" Chiphidivay':Chiphi divaytluocghinh6nvdochiphisdnxudtkinhdoanhtrongk! khiphatsinh,trirkhidugcvdnho6.Viacvdn hodchiphidivayviiogi6trl tdisin dddangdugcbit ddukhiph5tsinhchiphidi vaytrongthoigianddutu xayd{ng,s6nxudtdddangchoddntdisin ddutuddhoirnthdnhtluavdosr?dung T! lQv6nho6duocsrldungddx6cdinhchiphidivayduopvdnho6trongk!: khOng 11.Nguy6n tic ghinhdnchiphlpheika : Nguy0n tic ghinhanchiphiph6itr6:c6ckhoinphaitrachohdngh6adichvgdanhandugctn nguoi bin trongk! b6oceonhungthuctd chuachitr6,cAckhoinphii tr6vdti6nluongnghiph6p,trichtrudcchiphildi vay th6am5ntli6uki0nld nghiavUnghientaichic chSnv€ thdigianphdithanhtoAnvdxdcdinhduoc chdc chSn sds6ph6itr6 Vi6chachto6nc6ckhodnchiphiph6itr6vdochiphis6nxudtkinhdoanhtrongk! theonguyen t5cphDhop gifadoanh thuvdchiphiph6tsinhtrong k] 12-Nguy6n phipghinhinc6ckhoindr/phdngphlitri : tic vephudng Nguy0n t5cghinhan:theochudn mqrc sd18" c6ckho6n phdng dr-r vdnoti6mtdng": Doanh nghidp c6 nghiavunohi6ntaidokdtqu6tir mOtsukiend6xiy ra;srlgi6msritvdnhrngloiichkinhtd; c6motudctfnh d6ngtinc6yvdgi6tric0anghiavunod6 ph5pghinhAn:duqchudngd5ntaiTh0ngtu sd21I2006/TT-BTC Phuong ngdy20t3t2006: Gi6tri duocghi nh6nc0amOtkho6nduphdngphii hAh gi6tri duocudctinh ho p ly nhdtve khodnti6ns6phaithanhtoen nghiavu ndhiOntaitai ngdyk6tth(c k! kdto6n.Khoindq phdngphii tr6duocldpm6indmm6tlAnvdo cudiniend0kdtodn Chiphis{IachfaldnTSCDddcthudovi6cs0achuac6tinhchuk!'(chuk| s(tachfatrgnddc(a d6itdu bidncdngty ld 2,5nbm/1 ldn), c0ngty ti6nhdnhhichtrudcvaochipiris6niudt t