Báo cáo tài Công ty Cổ phần Xây lắp Đường ống Bể chứa Dầu khí Cho kỳ hoạt động từ 01 10 2013 đến 31 12 2013 - PVC-PT Công ty Cổ phần xây lắp đường ống bể chứa dầu khí

Báo cáo tài Công ty Cổ phần Xây lắp Đường ống Bể chứa Dầu khí Cho kỳ hoạt động từ 01 10 2013 đến 31 12 2013 - PVC-PT Côn...

K A A? ~ " 4 ~ " A TONG CONG TY CO PHAN XAY LAP DAU KID VIETNAl\;

CONG TY CO PHAN XAY LAP DUONG ONG BE CHlfA Diu KID I

CHO KY HOt'T BONG Tit' 01/10/2013 BEN 31/12/20131

I

Nam2013

TP HO CHI MINH

TONG CONG TY CO PHAN xA YLAP DAu KIll VIJ):T NAM Bi~u s6 07

Ban hanh theo QEl s6 15/2006/QEl-BTC ng 20/312006 eua BO trn6ng BTC & TT 244/2009-BTC 1112/2009

BANG CAN DOl KE TOAN

T~i Dgay 31 tbaDg 12 Dam 2013

-n Cae khoan dau tlf tili ehinh ng~n h~n 120 V.02

1 PMi thu khaeh Mng (TK 131 ) 131 72,892,258,817 379,822,563,32~

4 PMi tim thea ti~n d9 k~ ho~ehhgp d6ng x§.y dl,mg 134 204,552,512,

5 Cae khoan pMi thu khac (TK 1385;1388;334;338 ) 135 V.03 18,554,992,470 20,152,139,419

6 DlJ phOng cae khoan pMi thu kh6 doi (*) 139 (907,783,236) (764,209,776)

239,636,611,485 ~25,962,237,695

1 Hangt6n kho (TK 151;152;153;154;155;156;157) 141 V.04

239,985,632,226 1~25,962,237,695

2 DlJ phOng gifun,gia hang t6n kho ( *) 149 (349,020,741 )

L Chi phi tra truae ngful h\U1 TK 1421;1422) 1.51 95,006,252 253,518,370

1

I

I

B - TAl sAN nA1 H4N (200 = 210+220+240+250+260 ) 200 94,384,465,815 109,326,741,53: I

-1 Phai thu dai h~cUa kha.ch hang ~

86,053,434,660 98,388,918,072

I

- Gill tri bao mon lily k8 (*) ( TK 2141 ) 223 (42,072,783:889) (36,876,966,829)

2 Tai san cO djnh thue tai chinh 224 V.09 21,786,729,962 ' 26,831,150,464

4 Chi phi xlly d¥l1g cO' ban d& dang ( TK 241 ) 230 V,11 3,347,823,81 2,430,728,150

-4 Dv phOng giam gia chUng khoan ddu ttr dai h~(*) 259 - I I

8,331,031,155 10,937,823,459

2

pHAN : NGUON VON

s6 diu nam

Thuy~t s6 cu6i kYo

MAs6NGUONVON

4 Thu8 vii cae khoan phiii nQp Nhii nuae (TK 333 ) 314 V.16 8,652,932~ 15,384,454,254

I

-9 Cae khoan phai tra, phiii nQP khae (TK 138;338;344;451;141 319 V.18 21,184,006,715 183,384,048,944

6 D\l phOng trQ' cAp mAt vl~e lam

5 Chenh l~eh danh gia l{li tiii san ( TK 412 ) 415

6 Chenh l~ch tY gia h6i docU (TK 413 ) 416

3

cAc cHi TIEU NGOAI BANG cAN DOl ICE ToAN \

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2 V~ttu, hang bOa nh~gift hQ, nh~gia cong

3 Hang h6a nh~ban hQ, nh~Icy giri, Icy cuqc

4 Nq kh6 obi oa: xiI 1y

6 D1,l' toan chi s1,l' nghi~p, dv: an

L(ip, ngay thang\ niim 2013

7

TONG CONG TY CO pHAN xAY LAp DAu KHi 'VJt.T NAM

CONG TY CO pHAN XL DUONG ONG BE CHlrA DAu KID Ban hitnh thea QB s6 15/20061QBcBTC

1 Doanh thu ban himg va eung elip djeh VI}

2 Cae khoan giam tril'

3 Doanh thu thu~n v@ ban hang va eUl\g d.p dich

4 Gili van hang ban 11 VI.21

5 LQi nhu~n g{)p v~ ban hang va cung dip djeh VI} 20

(20 10-11)

6 Doanh thu hO\lt d{)ng tai chlnh 21 VI.22

7 Chi phi tai chinh 22 VI.23

- Trong tl6 : Lai vay phdi Ira 23

141,075,477 233,786,176 32,488,577 J.A!i 004519 6,083,775,686 22,332,104,393 8,418,027,103 28,49

16 Chi phi thu~ thu nh,p DN holin I i 52 VI.27 o

17 LQi nhu~n sau thu~ thu nMp doanh nghiep ( 60

~:g -~52~Z)~_ _~~_~~ ':"~~~~~+~~~"'J2;Z7.1J15}_~1L.'1!12~11.t1,8~4~6,t!1~51!f~ ':11f0~0~,4~42~,~61!17t-1 -.:4~,~69~O~.3~9~6L!:,6~04l

17.1 Lqi £00 eua c6 dong thiSu s& V.18

17.2 LN sau thuS TNDN ella c6 dong eong ty m~

18 Llii cO' ban tren c6 phi~u (*)

NgU'Oi lip bi@u

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TONG CONG TY cO pRAN xAY LAP DAu KIll VI~T NAM

CONG TY CO pRAN XL JJUONG ONG Bt CHirA DAu KIlt

Phftn II : TINH HiNH THVC HI~N NGHiA VV VOl NHA NUOC

TU 01101/2013 tt~n nga,y 3111212013

£)an vi dnh : VN£)

5 ThuS mon bai

I~-~·

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TONG CONG TV CO pHAN xA Y LAP nAu KID

BAo c.Ao LUU CHUYEN TrEN Tij:

Til' ngay 01 tluing 01 nam 2013 din ngay 31 tItling 12 nam 2013

2 Ti~n chi tra cho ngueri cung c§.p hilng hoa va dich V\l 02 (212,624,190.782) I (233.106.218.190)

(45.521.346.044)

~.: Ti~n chi tn! cho ngueri lao d9n g ~_+- ;; 0.: 3 +_~-+_ i-.c : c:=-'-'::"";;":' ! : : 4 'II -'-':"";":"'-" ' '-" ~ -i (78,482.561,651 1:

Luu chuy~n ti~n t~ thuin tir ho~t o9ng kinh doanh 20 62,174,791,563 52,677,286,585

1 Ti~n chi dS mua sfun," xay d\l'I1g TSCf) va cac T.c.:.S ;; d ;; a_i_ha,-, n ;; kh~a+ 2 ;; 1-+- -I- ~_: t-~-IIt_ _ _-c-_-I

2 Ti~n thu dugc ill thanh ly, nhugng ban TSCf) va cac TS khac 22

5 Ti~n thu lai cho vay, c6 ruc va Igi nhu?n dugc c_h_ia_ _ ~_f_2_7 -1 218,693,0_6_1+ '11-_ _ 16_5.:.-,0_°-,4,_51_9 ;

; ~~ ,~ -~ ••• ~~ - I

m Luu chuy~n ti~n t~ tir ho~t o9ng tai chinh _ - - ­ - - - - \ 1 1 - - - ;

I Ti~n thu ill pMt hilnh cb plli~u, nh?n van g6p ::c ::ll :::;a ::;.c=h_u::.::.'.: sO'=-.'h::.::.1U:t1= =i_.- ::.3_ :::;1_+ _-+ -I i11l _ _ _ _-t

1-_ Ti~n vay ngiin hl,Ul va dai hl,Ul nh.?n dugc 33 117,602,423,968 122,028,864,958

Luu chu"'y~n ti~n te thuin t~t dQn2 tai chinh 40 ~789,496;362) I (54,542,891,751)

~chuy~n ti~n thuin trongkjr (50=20+30+40) _._ +_-5-0 ; -; -'' '" -'-­28,603,988,262 (1,700,600,647)

.~ hl16ng ella thay dbi tY gill h6i doai quy< do_Ai_D._"g"O_-.! {ll_· t : ~ -+_6:c :l -i -i ~ _ -+ -iIII_ _ _ _ -I

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Ti~n va tuong duO'ng ti~n cut3i kjr (70 = 50+60+61) 70 37,143,857,414 8,539,869,152

1l{on~ ~'+1\1{n.~

CONG TV CO PH AN XL DlfONG ONG BE CHUA DAli KHI Milu s6 B09 - DN I

Ban hanh theo Q£J 15120061Q£J - BTC ngay 20103

BAN THUYET MINH BAo cAo TAl CHINH

I.Dac di€m hoat dong eua doanh nghiep

1 Hinh th(l'c so' hil'u v6n : CT c6 phfin

+ Cong ty c6 phfin XL Duong 6ng b6 chu'a dfiu khf thanh l~p thea QD s6 963/QD-XLDK ngay 16/11r

d6ng quan tri T6ng cong ty c6 phk xay Hip dfiu khf Vi~t nam tn3n ca so' chuy6n d6i Cong ty TNHH M

Duong 6ng B6n b6 Dfiu khf thanh Cong ty c6 phfin; Cong ty dUQ'c dp Gifiy chung nh~n dang kY kinh d I

k1' thu@ cong ty CP s6 3500833615 do Sa k€ ho~ch & dfiu tu tinh Ba ria - yang tau cfip dang k1' Ik dfi

+ V6n di~u 1~ thea Gifiy chUng nh~n dang kY kinh doanh 1a :

+ Cac c6 dong cua Cong ty bao g6m :

+ T6ng cong ty c6 phfin xay l~p dfiu khf Vi~t nam + CT CP guan 11' dfiu tu SM gon - Ha nQi

+CTCP dfiu tu & tu vfin tai chfnh DK VN + CT CP qufm 11' guy Thai duong

+ Cac c6 dong ca nhan

2 Llnh vllc kinh doanh : Xay I~p duong 6ng b6 chu'a dfiu khf

3 Nganh ngh6 kinh doanh : Thi cong cac CT duong 6ng, b6n b6 dfiu khi ; LD cac HT thi€t bi CN, HT

dQng hoa CN, LD cac HT duong day t,li di~n va cac HT di~n DD & CN khac,KS, duy tu, bao duong va

DK ( ngoai bi6n va dfit li~n), v v v

4 D~c di6m ho~t dQng cua doanh nghi~p trong nllin tai chfnh co anh huong d€n bao cao ffii chfnh :

1 Nien dQ k€ toan (

Nam tai chfnh cua Cong ty

Bao cao tai chfnh dUQ'C I~p cho kY ho~t dQng dfiu tien cua Cty tu 1112/2009 (ngay thanh I~p) d€n

2 Don vi ti@n t~

Phuong phap chuy6n d6i cac d6ng ti@n khac : Don vi ti~n t~

Phuong phap chuy6n d6i cac d6ng ti~n khac la can cu thea tY

06

09 cua HQi

V XL

nh & dang 6/1112009

DK, tl,l'

C cac CT

09

1 Ch€ dQ k€ toan ap dl,lng : Ap dl,lng thea QD s6 15/2006/QD-BTC ngay 20/03/2006 va thong tu 244/20 9/TT-BTC

3111212009 huong dfut sU'a d6i b6 sung ch€ dQ k§ toan DN cua BTC, Lu~t k€ toan & cac chufin mv'c k§ t 'n da: ban hanh

2 Tuyen be, v~ tuan thu Chu~n ml,l'c k€ toan va ch€ dQ k€ toan : Ban Giam d6c dam bao da: tuan thu dfiy yeu cau cua cac chu~n ml,l'c k€ toan va ch€ dQ k€ toan doanh nghi~p Vi~t nam hi~n hanh trong vi~c I~p cac Bao c' tai chfnh

3 Hinh thuc s6 k€ toan ap dl,lng: ChUng tu ghi s6

I, N guyeri t~c ghi nh~ cac khoan ti~n va cac khoan tuong duong ti~n: TiSn m~t, ti~n gfri ngan hang, ti~n ang chuy6n va cac khoan dfiu tu ng~n h~n co tho'i h~thu h6i ho~c dao h~khong qua 3 thang, co kha nang c uy§n d6i d6 dang thanh m9t lUQng ti~n xac dinh va khong co nhi@u rui ro trong chuy6n d6i thanh ti~n ke tll' ngay a khoan dfiu tu do t~i thai di§m I~p bao cao

8

- Nguyen tic va phuong phap chuy6n d6i cac dbng ti~n khac ra dbng ti€n S11 d\lng trong k@ toan : Ca ghi~p V\l phat

sinh b~ng ngo{ii t~ trong nam dugc chuy8n d6i sang dbng ti~n Vi~t nam thea tY gia th\lC t6 t{ii thai di~] phat sinh

I

2 Nguyen t~c ghi nh~ hang tbn

Nguyen tilc ghi nh~hang tbn kho : thea gia gt3c hang tbn kho bao gbm

lien quan tr\lC ti~p khac phat sinh d8 co hang tbn kho t~i thai di8m hi~n

- Phuong phap xac dinh gia tri hang tbn kho cut3i ley :

- Phuong phap h~ch toan hang tbn kho : thea phuong phap ke khai

-3 Nguyen t~c ghi nh~ va khAu hao TSCf);BAt d9ng san <ffiu

- Nguyen t~c ghi nh~n TSCf) hfru hinh , vo hlnh : Theo nguyen gia va gia tri

- Phuong phap khAu hao TSCf) hfru hlnh; vf5 hinh : Theo phuong phap khftu hao duang thfulg

4 - Nguyen tic ghi nh~ va khAu hao bAt d9ng san dAu tu :

- Nguyen tic ghi nh~ bAt d¢ng san dAu tu

- Nguyen tic va phuong phap kMu hao bAt dong san d§.u tu

5 Nguyen tic ghi nh~ cac khoan dAu tu

- Nguyen tilc ghi nh~ cac khoan dllu tu vao cf5ng ty con, cf5ng ty lien k~t; vt3n gop vao co So' kinh do dbng

- Cac khoan dAu tu chUng khoan

- Cac khoan dftu tu

- Phuong phap l~p d\l phOng giam gia dAu tu chUng khoan ngiln

6 Nguyen tilc ghi

- Nguyen t~c ghi nh~

- Ty l~ vt3n h6a dugc sir d\ll1g d8 xac dinh chi phi di vay dugc v6n hoa trong

7 Nguyen tic ghi nh~ va v6n h6a cac khoan chi phi khac

+ Chi phi tni trmJc

o-J

o·

- Phuong PhaP phan b6 19i the thuong m{ii

8 Nguyen tilc ghi nh~chi phi phai tra:

9 Nguyen tic va phuong phap ghi nh~cac khoan d\l phOng phai tra:

10 Nguyen tic ghi nh~ v6n chU sa

- Nguyen tic ghi nh~n van dAu tu cua ehir sa hfru, th~g

- Nguyen tic ghi nh~ cMnh l~eh tY

- Nguyen tilc ghi

11 Nguyen tic va phuong phap ghi nh~doanh thu

- Doanh thu ban hang;

- Doanh thu cung c§.p djch V\l

- Doanh thu ho~t d9ng mi chinh

13 Nguyen tic va phuong phap ghi nh~ chi phi thue thu nhap doanh nghi~p hi~n hanh , chi phf thue th ~p doanh

nghi~p hoan l~i

14 cae nghi~p Vl,ld\l phOng rill ro h6i doai

15 cac nguyen tile va phuong phap k~ toan khac

9

2 Cac khoan dftutrr tai ehinb ng~n bl;ln : Culli ky ( 31/1212013) B E i0110112013)

-3 Cae khoan pbii thn ng~n h;.m khae Culli ky ( 31/1212013) B§.u k~ 01101/2013)

- Phai thu ve c6 phdn bOa

- Phai thu v~ c6 tirc va IQ'i nhu?n duQ'c cilia

- Phai thu nguai lao d9ng

- Hang mua dang ill tren duang

- Thanh phfun

-Hangh6a

- Hang gfri di ban

- Hang hoa kho bao thuS

- Hang h6a bilt dOng san

- Gia trt thu§n co th~ thgc hi~n duqc eua hang t6n kho 0 P

10

-

* GUt trl ghi s6 cua Mng tbn kho dUng dB the ch~p , dm c6 dam bao cac khoim ng phai tra:

* - Gia tri hoan nh~p dlJ phbng giam gia hang tbn kho trong nam :

* Cac wOng hgp ho{ic SIJ ki~n dan den pMi trich them hO{lc hoau nh~p dlJ phbng ghlm gia hang tbn kho :

5 Thu@ v~ cae khoan phai thu Nhs nuO'c : Cn6i ky ( 31112/2013) Bau k ( 0110112013) ~!

- Cac khoan thue nQP thim cho Nha m:r6c

JJ

- Cac khoan tiSn ~uuy thac

- Cho yay khong c6 Ul:i

- Phiii thu dai h~u kM.c

11

8 Tang, giam tai san e6 dinh hU'u hlnh :

Kbo3n m\lc Nha cii"a, VKT May moe thi~t bl Phl101lg ti~n VT Thi~t bi dl,.mg C\I

TSCD khac Tang c{)ng

truy~n din quin If

Nguyen gill TSCf) hiill hlnh

sii dlf d§u nlim 46,072,154,194 41,884,578,524 9,670,546,056 8,300,914,527 ,928,193,301

- Tang do danh gia ll;li TS ( Xl:)

GWN tl;li thai diem chuyen sang

- Tang di~u dl)ng tir TeT

• Tang diSu dQng tir eN TCT +

CT dan d\l11g

- Gifun do thieu h1)t

Gifun khac (diau chuySn sang

CT kSt cdu + t6ng cOng ty)

: S6 dlf eu6i nam 44,909,986,041 40,564,977,874 9,670,546,056 7,846,1 - 02,991,664,772

j'

S6 dlf dAu nlim 2,138,164,048 26,865,443,135 3,991 :229,935 3,882,129,711 - 36,876,966,829

- Khdu hao trong nam 1,621,279,276 4,816,417,6-; 1,294,949.496 475,845,003 - 8,208,491,452

1-Tang do danh g.ia ll;li TS ( Xl:)

GWN tai thai diem chuyen sanR

- chuySn s6 tir CT TNHH MTV

sang

- Gifun do danh gia ll;li TS ( Xl:)

GWN tl;li thai diem chuySn sang

CTCP)

- Thanh ly, nhUQ1lg ban

- Gifun khac (dieu chuySn sang

3,012,674.39

CT ket cdu + tbng cong ty) 1,162,168,153 1,084,695.404 765,810,835

S6 duo cu6i nlim 2,597,275,171 30,597,165,408 5,286,179,431 3,592,163,879 - 2,072,783,889 Gill tri con l\li elia TSCf) HH

: - Tl;li ngay dAu nam 43,933,990,146 15,019,135,389 5,679,316,121 4,418,784,816 - 9,051 :226,472

- Tl;li ngay cuOi nam 42,312,710,870 9,967,812,466 4,384,366,625 4,253,990,922 - ~0,918,88

'" Gill trj con ll;li cuOi nam cua TSCl:) hihl hinh dli dung the chdp, cam cO cae khoan vay

'" Nguyen gia TSCl:) cuOi nam da khdu hao het nhung van con sir d1)Ii.g :

'" Cae cam ktt v~ vi~c mna , ban TSCl:) hihl hinh co gill: tti Ion chua thltc hi~n:

12

9 Tiing , giam Uti san cfi(ijnh thue ta] chinh :

truy~n dAn quan Iy

sfi du' ddu nam 30,800,343,965

sfi du'eufii nam 30,434,239,824 0 2,029,180,909

I

Gia tri con lid eua TSCf) thue TC

- T!,li ngay cu6i nam 20,676,000,821

° 1,110,729,141

-Ti~n thue phat sinh them du'Qc ghi nh~n lil chi phi trong nam

- Can cO' de xac dtnh tiSn thue pMt sinh them:

- DiSu khcian gia h!,ln thue hOiic quy~ndu'Qc mua tili san

10 Tang, giam tai san efi(ijnh VQ hmh :

KhoanmQc Quy~nsO' dQng lUlt Ban quy~n , b~ng Nhan hi~u hang Phltn mE!m may vi TSCD vll hlnh

T<i'ngc{ing

Nguy~n gia TSCD vll hlnh

- T!).o ra til" n(\i b(\ doanh nghi~p

Tilng do hc;lp nhit kinh daanh

I -Tilngkbac

Gia tri hao mon Jiiy ke'

Gia tri con I!/.i eua TSCD VB

I

Thuye't minh s6li~u va giiH trinh khlic thea yeu c§"u ella Chuin mve ke'toan so' 04 " TSCf) VO hlnh "

13

11 Chi phi xay dvng CO' ban dO- dang

i

- Chi phi xiy dvng CO' ban dO- dang 2,430,728,150 1,151,095,665 234,000,000 3,347,823,81 d

12 Tang, giam bSt dQng san dAn tlr :

NgUyeD gia bSt dQng san diu tlr

Quy~nsir dl,lIlg dat

-Nha

- Nha va quy~n sir dl,lIlg dat

Gbl tr! hao mon Iiiy k~

Quy€n sir d\ll1g dat

Nha

- Nha va quy@n sir dl,lIlg d~t

Gia trj con itli Bf>S dlto tlr

13 B~utrr tili chinh ngiin h\in, dili hl}n

13.1 -D~u trr tili chinh ngAn h\in :

- Dau tIT chUng khofm ngiin h:;m

+ ChUng khom ngiin h:;m la tITong duong ti€n

+ ChUng khom dau tIT ngiin h:;m khac

i

+Dl,I phOng giam gia chUng khom dan tIT ngiin h:;m

13.2 -D~u trr tiJi ehiuh dai h\in kbae:

CU8i kY (31/12/2013) BAu kY ( 1/0112013)

- DAn tIT vao cong ty con

- DAn tIT vao cong ty liSn-k6t

-

- D!n tIT trai phi6n, cong trm giao d\lc

- ­

- Dl,I phOng giam gia chUng khom d!n tIT dai h:;m

- Gia trt thnk cua dAn tIT tai chinh dai h\lll

+ CT CP dAn tIT KCN Hoa c!m

114 Chi phi tra trrrO'e dili h\in : Cu5i ky (31/12/2013) B~uky( 1/0112013)

16 Cae khoim vay va nQ' ngin h~n :

-Thu~ tieu thll d~e bi~t

- Thu€ xu!t, nh~p khafiu

i

I

1118 Chi phi phai tra Cu8i kY (3111212013) BAuky (O · 0112013)

Tai san thira ehb' xU 1y

- Bao hi€m y t~ 460.413,381

I

- PhAi tra v~ c6 pMn h6a

-Nh~kY quy, kY cugc nglin h~

- Cae khoan phM tra , phAi n9P kMc 14,103,835,363 1 2,044,082,845

Trang d6 pMi trii T(ip tlaim: + Vqy tren TKTT

+ Vay kMc

i

20 Phiii tra did han n()i bQ CuAi ky (3111212013) 3110112013)

LuS' k@nam LuS' @nam

- PMi tra dai h~n¢i bQ v@ cAp v3n

21 Phiii tra nguni ban va nguni mua tra ti@n tru'o'c Cu6i ky (31/12/2013) f)§ukY ( 1/01/2013)

LuS' kS nam Luy: ~nlim

I

22 Cac khoan vay va nQ' dai hl}n CuAi ky (31112/2013) f)iu ky (G 1I0112013)

- Yay d3i tugng khac.: Cong ty tM chfnh dAu khi

°

- Trai phi~upMt hAnh

- Ng dai ~khac ( D\I phOng trg cAp mAt vi~c lam) 0

°

* Gia tri trill phi@u c6 th8 chuY8n d6i

*Thai h~thanh toan trai phi~u chfnh pM la :

17