BAO CAO TAI CHINH CHO NAM TAI CHINH KET THUC NGAY 31 THANG 12 NAM 2016 111 CONG TY CO PHAN IN VA THUONG MAI KHÁNH HÒA

BAN SAO Ll BAO CAO TAI CHINH CHO NAM TAI CHINH KET THUC NGAY 31 THANG 12 NAM 2016 111 I1 CONG TY CO PHAN IN VA THUO'NG MAI KHANH FloA CONG TY CO PHAN IN VA THLAYNG MAI KHANH H6A MIX LUC Trang 1 Muc luc 2-4 Bao cao ctia Hqi dOng quail tri Bio cao kiem toan dOC lap Bing can dOi ke toin tai 31 thing 12 nam 2016 Bio cao ket qui hoat dOng kinh doanh cho nam tai chinh ket tittle 31 thing 12 nam 2016 10 Bao cao hru chuyen tien tg cho nam tai chinh ket thtic 31 thing 12 nam 2016 11 - 12 Bin thuyet minh Bao cao tai chinh cho nam tai chinh ket thtic 31 thang 12 nam 2016 13 - 28 6-9 ************************** CONG TY CO PHAN IN VA THYO'NG MAI KHANH H6A BAO CAO CUA HQI BONG QU 'AN TRI Hai d6ng quan trj Cong ty Co phAn In va Thtrang moi Khanh Hoa (sau day pi tit la "Cong ty") trinh bay bao cao cua minh cling yeti Bao cao tai chinh cho nam tai chinh ket thac 31 thang 12 nam 2016 Khali quit ve Cling ty C6ng ty Co phAn In va Throng mai Khanh Hoa dtrqc chuyen doi tir Doanh nghiep Nha ntrac la Xi nghiep In Khanh Hoa theo Quyet djnh s6 I36/QD-UBND 24 thang 10 nam 2005 dm Chu tjch Uy Ban Nhan Dan tinh Khanh Hoa Cong ty hog d6ng theo ,GiAy chirng phan dang doanh nghiep so 3703000196 duac cap 14 thang 04 nam 2006 bai Ser Ke hooch va Dau to tinh Khanh Hem Trong qua trinh hoot d6ng COng ty da &lac Sa Ke hooch va DAu to tinh Khanh Haa cap b6 sung cac Giay chirng nhan dang kj, doanh nghiep sau: • GiAy chirng nhan dang ky kinh doanh dieu chinh 1An thir nhAt 21 thang nam 2006 ve viec thay doi nguai doi dien theo phap • GiAy chirng nhan dang kji kinh doanh va dang thud thay dOi lAn thin s6 4200322139 03 thang 12 nam 2009 ve vi'ec tang On diet, le tir 2.050.000.000 VND len 4.100.000.000 VND va bo sung nganh nghe kinh doanh Try sa chinh - Dia chi - Dien thooi - Fax : 08 Le Thanh T6n, phtrong Phu& Tien, Thanh ph6 Nha Trang, tinh Khanh Hoa : (058)3 510 286 : (058) 510 285 Hoot Ong kinh doanh et:1'a Cong ty theo GiAy chirng nhan dang kinh doanh va dang thud la: In An va dich vu lien quan den in; Kilda son; Nha hang An u6ng; Mua ban sach, bao, top chi, sach gig) khoa, van h6a phAm, van ph6ng phAm, thiet bi tnrang hoc, cac san phAm khac tir giAy va bia carton; Ban 16 sach, bao, top chi, van phang phAm; Ban 16 bang dia am thanh, hinh anh (ke ca bang, dia trang); Ban 16 thiet bj, dung cu the duc, the thao; Ban 10 cap, titi, vi, hang da va gia da khac; Ban 10 hang km niem, hang dan lat, hang thu c6ng my nghe; Ban 16 tranh, anh va cac tac phAm nghe thug khac trir d6 c6; Ban 16 tra chai, d6 chai Hqi clOng quit' tri vaBan dieu hint), quail 15, Cac vien Hai dong quan tri va Ban dieu hanh cua Cong ty nam va cho den theri diem lap bao cao bao g6m: it IG NH CONG TY CO PHAN IN VA THUVNG MAI KHANH HoA BAO cAo CUA HOI DING QUAN TRI (tiep theo) d'dng qua,: 14 Ho va ten Ong Huynh Xuan Dam Ong NO Van Ich Ong V6 NgQc Tam BA Nguyen Thj Thily Nga Ong Pham Nhj Chirc vu Chu tjch Ph6 Chu tjch Thanh vien Thanh vien Thanh vien Ngay b6 nhiem BO nhiem 16 thang ram 2014 B6 nhiem 16 thang nam 2014 Bo nhiem 16 thing nam 2014 Bo nhi'em thang nam 2006 BO nhiem thing nam 2006 Ban kiim soot HQ va ten BA Nguyen Thj Le Na BA Nguygn Thj Phucrng Chi Ong Nguyen Hoang Ha Chirc vu Tnrang Ban Thanh vien Thanh vien Ngay b6 nhiem B6 nhiem thang nam 2006 BO nhi'em thang nam 2006 Bo nhiem thang nam 2006 Ban di'du hank, quan lv Ho va ten Ong Huynh Xuan Dam BA NguyZn Thj Thy Nga Chirc vu Giam dOc Ke toan twang Ngay tai bo nhiem Tai b6 nhiem 16 thing ram 2014 Tai 136 nhiem 16 thang nam 2014 Doi din phip Wet NgtrOi dui dien theo phap luat cua Cong ty nam va cho den th&i diem lap bao cao IA Ong Huynh Xuan Dam — Chu tjch Hpi dOng quan trj kiem Giam (I& C6ng ty (tai bo nhiem 16 thing nam 2014) Kiem town vien Ong ty TNHH Kiem toan va Ttr van A&C da duac chi djnh kiem toan Bao cao tai chinh cho ram tai chinh IC& thac 31 thang 12 nam 2016 dm Cong ty Traich nhi01 ctia Giam din Giam Ckic chju trach nhiem lap Bao cao tai chinh phan anh trung thtrc va hap ly tinh hinh tai chinh, ket qua host dOng kinh doanh va Itru chuyen tien ter cua C6ng ty ram Trong viec lap Bao cao tai chinh nay, Giam dOc phai: • Cho Itra cac chinh sach ke toan thich hop va ap dung cac chinh sach mOt cach nhAt quan • Thirc hien cac xet doan va cac trac tinh mOt each hqp ly va then • Neu re cac chuAn inkrc ke toan ap dung cho C6ng ty c6 dtrac tuan thin hay khong va tat ca cac sai Lech yeu da duac trinh bay va giai thich Bao cao tai chinh • Lep Bao cao tai chinh tren ca so hoot dOng lien tuc trir trtrOng hop kh6ng the cho ring Cong ty se WO Arc hoat Ong lien tvc • Thiel lap va thkrc hien he thOng kiem soat nOi by mOt each httu hieu nham han the rui ro c6 sai sot yeu gian len hoec nhAm lin viec lap va trinh bay Bao cao tai chinh a Giam dOc dam bao cac so ke toan thich hap dtrac dAy du phan anh tinh hinh tai chinh cua C8ng ty veri mire dO chinh xac hqp ly tai bAt ky thoi diem nao va cac so sach ke toan tuan thu the dO ke toan ap dung Giam dOc ding chju trach nhiem quan IY cac tai san cua Cong ty va da da thkrc hien cac bien phap thich hop ngan cher va phat hien cac hinh vi gian len va cac vi phom khac a Giam dOc cam ket da tan thu cac yeu cau neu ten viec lap Bao cao tai chinh CONG TY Co PHAN IN VA THUVNG MAI KHANH HeiA BAO CAO COA HQI DONG QUAN TRI (tiip theo) Phi duy§t Bao cao tai chinh I-18i ding quan trj phe duyet Bao cao tai chinh dfnh kern Bao cao tai chinh da phan anh trung thqc va hqp IS/ tinh hinh tai chinh caa C8ng ty t4i thin diem 31 thing 12 nam 2016, ding nhu ket qua host kinh doanh va tinh hinh Km chuyen tien to cho nam tai chinh ket th6c ding ngay, phit hqp vii cac chuan mirc ke toin, Che d$ ke tam doanh nghiep Viet Nam va cac qui dinh phi!) ISt c8 lien quan den viec lip va trinh bay Bao cao tai chinh i ding quan tri, Hui nh Xuan Dam Chu tick Nail) 22 Mang 02 nam 2017 BAKER TILLY A&C CONG TY TNHH KIEM TOAN VA TIJ VAN A&C A&C AUDITING AND CONSULTING CO., LTD Headquarters Branch in Ha Noi : Truong Son St., W 2, Tan Binh Dist., Ho Chi Minh City Tel: (84.8) 5472972 - Fax: (84.8) 5472970 :40 Giang Vo St., Dong Da Dist., Ha Noi City Branch in Nha Trang : 18 Tran Khanh Du St., Nha Trang City Branch in Can Tho : 162C/4 Tran Ngoc Que St., Can Tho City www.a-c.coni.vn SO: 013/2017/BCTC-KTIN BAO CAO KIEM TOAN DOC LAP Kinh Eiri: CAC CO DONG, HQI DONG QUAN TRI VA GIAM DOC CONG TY CO PHAN IN VA THIXONG MAI KHANH HOA Cht'mg toi dA kiem Wan Bdo cao tai chinh kern theo cua C6ng ty C6 pith, In va Thucmg mai Khanh Hoa (sau day pi tat la "Cong ty"), dtrac lap 14 thang 01 nam 2017, tir trang 06 den trang 28, bao gam Bang can del ke toan Lai ngdy 31 thdng 12 nam 2016, Bdo cao ket qud hoot Ong kinh doanh, Bdo cao ltru chuyen tien to cho nam tai chinh ket thirc cimg ngdy va Ban thuyet minh Min cao tai chinh Trach nhiem cua Clam dec Gam dec chju trdch nhiem ve viec lip va trinh bay trung thuc va hqp 19 Bao cao tai chinh cua Cong ty theo cac char, mire ke toan, Che de ke toan doanh nghiep Viet Nam va cac quy djnh phdp 19,0 lien quan den xdc d can viec va trinh bay Bao cao tai chinh va chju trach nhiem kiem soot nei be ma Giam,dcjnh thiet de dam bao cho viec lap va trinh bay Bao cao tai chinh kh8ng c6 sai s6t tong yeu gian ran hoac nhim Trach nhiem cua Kiem town vien Trach nhiem cua chin% toi la dua kien v'e Bao cao tai chinh dkra tren ket qui dm cuec kiem town Chung tei dA tien hanh kiem toan theo cac churn mkrc kiem tan Viet Nam Cdc chuan mire yeu cau chang toi tuan this churn muc va cac quy djnh ve dao dire nghe nghiep, lap ke hoach va thuc hien cuOc kiem town de dot dtrqc su darn bdo hqp 19 ve viec lieu Bao cao tai chinh cua C6ng ty ce sai sot yeu hay kh6ng Con viec kiem town bao gem thkrc hien cac thti tvc nham thu thap cac bang chin kiem town ve cac so lieu va thuyet minh tren Bdo cao tai chinh Cac thu tvc kiem town dtrqc lira chop dkra tren xet (loan cua kiem town vien, bao g6m dank gid riti ro ce sai set yeu Bdo cao tai chinh gian len hoac nham ran Khi thuc hien ddrih gid cac rui ro nay, kiem win vien (IA xem xet kiem.sodt nei be cua COng ty lien quan den viec lap va trinh bay Bdo cao tai chinh trung thkrc, hop 19 nham thiet ke cac thu tvc kiem town phi, hqp voi tinh hinh thkrc te, nhien kitting nham mvc dich dtra kien ve hieu qua cua kiem sodt nei be cua CC:mg ty C8ng viec kiem toan ding bao gem ddrth gid tinh thich hqp cua cac chinh sach ke toan &roc ap dung va tinh hqp 19 cua cac troc tinh ke loan cua Gidm d'Oc ding nhtr ddnh gid viec trinh bay tang the Bao cao tai chinh Chting toi tin aging rang cac bang chang kiem town ma Wing toi dA thu thap duqc la day du va thich hap lam ca sof cho kien kiem toan cua chUng VOL Y kien cua Kiem twin vien Theo kien cua chimg toi, Bdo cao tai chinh da phan dnh trung thkrc va hqp 19, ten cac khia canh tong yeu tinh hinh tai chinh cua C8ng ty C6 phan In va Thtrang mai Khdnh Hea tai 31 thang 12 nam 2016, cung nhu ket qua hoat deng kinh doanh va tinh hinh Iuu chuyen tien to cho nam tai chinh ket thim ding hqp vai cac churn muc ke toan, Che de ke wan doanh nghiep Viet Nam va cac quy djnh phdp 19 co lien quan den viec lap va trinh bay Bdo cao tai chinh Cong_ty_INHH Mem toil) va Ttr van A&C bi nhinji Trang CHI NrIANK / 7CONO TY TNHN )• ::••• KiEM TOAN vI VAN ‘,* A Phan Ili Ng9c Tram - Ph6 Gbim dec So GielyrNDKHN kiem town: 0979-2013-008-1 Le Thanh Van - Mem toan vien S6; Gidy CNDKHN ktAnt town: 3166-2015-008-1 Nha Trang, 22 thang nam 2017 '411 , BAKER TILLY INTERNATIONAL CONG TY CO PHAN IN VA THUO'NG MAI KHANH H6A Dia chi: 08 Le Thanh Ton, phutyng Phtrac Tien, phO Nha Trang, tinh Ithanh Hoa BAO CAO TAI CHINH Cho nam tai chinh ket thitc 31 thing 12 nam 2016 BANG CAN DOI ICE TOAN Thi 31 thang 12 nam 2016 Dom vi tinh: VND CHI TIEU A - TAI SAN NGAN HAN MA se Tien va cac khoitn Wang dtrovg tien Tien Cac khoan twang throng tien 110 111 112 II Dhu tir tai chinh ngin hhn Chimg khoin kinh doanh Dv phOng giam gia chting khoan kinh doanh Dau ttr nam gift den dao han 120 121 122 123 III Cac khoin phai thu ngin hhn Phai thu ngin han dm kWh hang Tra Mr& cho ngutti ban ngin hp Phai thu nOi bt, ngin hp Phai thu theo tien d6 ke hoach hop CIOng xay chrng Phai thu ye cho vay ngin han Phai thu ngin han khac Dkr phong phai thu ngin hhn kh6 d6i Tat san thieu ch6 xti1Y 130 131 132 133 134 135 136 137 139 IV Hang tan kho Hang tbn kho Dv pitting giam gia hang din kho 140 141 149 V 150 151 152 153 154 155 Bdo cao phd, duvc doe cung yen Ban thuydt minh Bdo cdo :di chinh Se cu6i nam se dhu nam 13.587.584.720 12.093.874.083 5.359.159.898 1.359.159.898 4.000.000.000 3.516.096.981 2.016.096.981 1.500.000.000 V.2 3.614.803.543 3.868.200.767 4.527.213.698 4.845.317.928 V.3 V.4 402.059.891 (655.457.115) 337.352.885 (655.457.115) V.5 4.613.621.279 4.613.621.279 4.050.563.404 4.050.563.404 100 I I Thi san ngin hon khitc Chi phi tra Mr& ngin han Thud gia trj gia tang ducrc khhu trir Thu va cac khoan khac phai thu Nha nu& Giao djch mua ban 1hi trai phieu Chinh ph6 Tai sari ngin hhn khac Thuyet minh V.1 CONG TY CO PHAN IN VA THU'O'NG MAI KHANH HoA Dia chi: 08 Le Thanh T6n, phutrng Phu6c Tien, ph6 Nha Trang, tinh Khanh Hoa BAO CAO TAI CHINH Cho nam tai chinh ket thirc 31 thang 12 nam 2016 Bang can d6i ice Wan (tiep theo) MA s6 CHI TIEU 200 B- TAI SAN DAI H3N I I Cfic khoan phai thu dal han Phai thu dai han cha khach hang Tr-a Wu& cho ngtari ban dai han VOn kinh doanh o don vi trvc thuac Phai thu nOi by dai han Phai thu ye cho vay dai han Phai thu dai han khac Dv phong phai thu dai han kh6 d6i II - Thi sin c6 djnh Tai san c6 dinhh0-u hinh Nguyen gib GO trt hao mon lily ki Tai san c6 djnh thue tai chinh Nguyen gib Gib trj hao mon lily ki Tai san c6 djnh ve hinh Nguyen gib GO tri hao mon lily ki Thuyet minh S6 cu6i nam SO diu niim 2.641.829.047 3.342.949.661 2.641.829.047 2.641.829.047 27.683.599.253 (25.041.770.206) 3.342.949.661 3.342.949.661 28.307.950.769 (24.965.001.108) 16.229.413.767 15.436.823.744 210 211 212 213 214 215 216 219 220 221 222 ' 223 224 225 226 227 228 229 III Bit Ong san diu to - Nguyen gia - Gia tri hao monk ke 230 231 232 IV Ili sari der dang dii han Chi phi san xuat, kinh doanh der dang dai han Chi phi xi), dung ca ban da dang 240 241 242 V 250 251 252 253 254 255 Diu to tai chinh dai han Dau to vao cOng ty Dau to vao cong ty lien doanh, lien ket Diu to gbp vein vao don vi khac Du phong dau to tai chinh dai han DAu to nam gia den dao han VI Tai san dal ban khac Chi phi tra trtrac dai han Tai san thue thu nhip hart lai Thief bj, vat ttr, phv tong thay the dai han Tai san dai han khac TONG CONG TAI SAN Ado cho phai thtqc dpc clung vol Ban ihuyit minh Bdo coo :Di chinh V.6 260 261 262 263 268 270 LONG TY Co PHAN IN VA THUONG MAI KHANH HoA Dia chi: 08 Le Thinh T8n, phut:mg Phtrac Tien, ph6 Nha Trang, tinh Khanh Hda BAO CAO TAI CHINH Cho nam tai chinh kit thuc 31 thang 12 nam 2016 Bang can d6i ki loan (tiep theo) Ma CHI TIEU s6 Thuyit minh S6 cu6i nam 56 dim nam C - NQ1 PHAI TRA 300 9.428.442.815 8.763.303.558 1 Nq ngin han Phai tra ngutri ban ngin han Ngtrai mua tra tien tnrac ngiin hp Thue va cac khoan phai nap Nha nuac Phai tra ngtrai lao Ong Chi phi phai tra ngin han Phai tra nOi ba ngin han Phai tra theo den de ke hooch hqp ding xay dung Doanh thu chtra thuc hien ngin han Phai tra ngin hp khac 10 Vay va na thud tai chinh ngin han 11 Du phong phai tra ngin han 12 Qu5' khen thtremg, phuc lqi 13 Quy binh 6n gia 14 Giao dich mua bim Iai trai phi&I Chinh phi, 310 311 312 313 314 315 316 317 318 319 320 321 322 323 324 V.7 V.8 V.9 V.10 V.11 9.428.442.815 2.915.436.441 1.319.006.000 816.193.458 3.890.645.079 40.712.205 8.763.303.558 1.174.214.404 1.311.156.000 1.276.422.231 4.510.359.503 156.468.056 V.12 V.13 65.563.636 50.065.917 23.199.000 201.245.917 V.14 330.820.079 110.238.447 11 Nq dal hon I Phai tra nguai ban dai han Ngutri mua tra ti6n truac dai han Chi phi phiti tra dai han Phai tra nOi be v6 v6n kinh doanh Phai tra nOi be dai hat Doanh thu clura thvc hien dai hat Phai tra dai han khic Vay va no thud tai chinh dai han Tail phieu chuyen d6i 10 CO phi6u uu dai 11 Thue thu nhep hoan loi phiti tra 12 Du phong phiti tra dii hat 13 Quy phat then khoa hoc va deg nghe 330 331 332 333 334 335 336 337 338 339 340 341 342 343 coo phai dupc dpc cimg vat Ban thuyet minh Boo coo tad chinh ti CONG TY CO PHAN IN VA THUONG MAI KHANH H6A Dia chi: 08 Le Thanh T6n, pinr6ng Phtrac Tien, ph6 Nha Trang, tinh Khdnh H6a BAO CAO TM CHINH Cho nam tai chinh k'et thac 31 thing 12 nam 2016 Bang can dOi ke toan (tiep theo) MA s6 CHI TIEU S6 cu6i nam S6 dau nAm 6.800.970.952 6.673.520.186 6.800.970.952 4.100.000.000 6.673.520.186 4.100.000.000 9.100.000.000 4.100.000.000 V.15 1.727.547.158 1.591.071.992 V.15 973.423.794 982.448.194 400 D - VON CM) SO lifflU 410 411 I VOn chti so hum Von gap dm chit sa halt - Co phieu tilting có quyen bieu quyet Co phieu tat deli Thang du von co phAn Lqi nhuOn sau thud chua phan phdi Iiiy ki din cuo'i kj, trurSc Lai nhu(in sau thud, chwa phdn ph& IcS, 42 la 421b 12 Ngu6n v6n du to Ay dung ca ban 422 II NguOn kinh phi va guy khac Ngu6n kinh phi Ngu6n kinh phi dA hinh tai sin c6 djnh 430 431 432 440 TONG CQNG NGUON VON V 15 411a 411b 412 413 414 415 416 417 418 419 420 421 Quyen ch9n chuyen d6i trai phieu V6n khac cua chit sa heru Co phieu quy Chenh Lech danh gia Iii tai sin Chenh tech ty gia h6i doai Quy du to phat tri6n Quy 118 tra sip x6p doanh nghiep 10 Quy khac thu6c v6n chu so hem I Lai nhu6n sau thud chin plan ph6i - Thuyit minh 41.545.967 931.877.827 16.229.413.767 - 982.448.194 - 15.436.823.744 g, 14 thing 01 nam 2017 ITC Nguy4n Thj Thu), Nga NgirOi 16p NguyIn Thj Thay Nga KE loan truing Boo coo phi/ duvc dor cimg vii Ban thuyit minh Brio cao rai chinh Huynh Xuan Dam Giam d6c CONG TY CO PHAN IN VA THILiO'NG MAI KHANH HoA Dia chi: 08 Le Thanh T6n, phutmg Phuac Tien, ph6 Nha Trang, tinh Khanh Boa BAO CAO TAICIANH Cho nam tai chfnh ket thifc 31 Mang 12 nam 2016 Ban thuytt minh Bao cao tai chinh (tiep theo) IV CAC CHINH SACH KE 'RAN AP D1,11SIG Co sir lap Bao cao tai chinh Bao cao tai chinh &roc lap ten co six ke town don tich (trir cac thOng tin lien quan den cac luting tien) Tien va cac khofin twang throng den Tien bao Om tien mat va tien girl ngan hang kh8ng kj, hen Cac khoan hron§ throng tien la cac khoan du tu ngan han c6 thin han thu hen kh6ng qua thing ke tir dau tu, CO kha nang chuyen den de ding thinh m8t Wong tien xac dinh va kh6ng co rai ro viec chuyen din thinh hen tai thin diem bao cao Cac khofin phai thu Cac khoan no phai thu &roc trinh bay theo gia tri ghi so trir di the khoan du phong phai thu kh6 dol Viec phan loci cac khoan phai thu la phai thu khach hang va phai thu khac duqc thuc hien theo nguyin tic sau: • Phai thu cua khach hang phan anh cac khofin phai thu mang tinh chat thucmg mai phat sinh tir giao dich c6 tinh chat mua — ban giira Cong ty va ngtrai mua la don vi dOc lep v&i Cong ty, bao Om ca cac khoan phai thu ve tien ban hang xuAt khAu uy thfic cho don vi khac • Phai thu khac phan anh cac khoan phai thu khong co tinh thutmg mai, khong lien quan den giao dich mua — ban Du phong phai thu khO doi dirgc lap cho tirng khoin no phai thu kho din can cu vao du kien mire ton that co the xay Tang, giam s6 du du phongno phai thu kho din can phai trich lap tai ket thuc nam tai chinh duqc ghi nhan vao chi phi quan 15, doanh nghiep Hang ton kho Hang ten kho dtroc ghi nhan theo gia thAp gift gia gOe va gia tri thuAn co the thire hien dirge Gia gOc hang eon kho duoc xac Binh nhu sau: • Nguyen 4t lieu, hang haa: bao Om chi phi mua va cac chi phi lien quan hirc tier) khac ph& sinh de co &roc hang ton kho b dia diem va tang thdi hien tai • Chi phi sin xuAt kinh doanh da dang: bao gem chi phi nguyen vat lieu chinh, chi phi nhan ding va cac chi phi c6 lien quan true tiep khac • Thanh phAm: bao Om chi phi nguyen vet lieu, nhan cong true tiep va chi phi san xuAt Chung co lien quan true tiep &roc phan b6 dui tren mire d8 hoot Ong binh thirang Gia xuAt kho dirge tinh theo phuong phi!) binh guar' gia quyen va &roc hach wan theo phuong phap ke khai thutmg xuyen Gia tri thuAn co the thuc hien dirge la gia ban irac tinh cim hang ton kho k5, san xuAt, kinh doanh binh thutmg trir chi phi trac tinh de hoan tharth va chi phi Ink tinh can thiet cho vice heti thu Chung Ban thsodt minh la mat bei Ain hap va pilaf ehtqc dpc cang vai Belo cdo tai chinh 14 CONG TY CO PHAN IN VA THU'O'NG MAI KHANH Hem Dia chi: 08 Le Thanh Ton, phutmg Phtrac Tien, 016 Nha Trang, tinh Khanh Flea BAO CAO TAI CHINH Cho nam tai chinh ket thlic 31 thing 12 nam 2016 Ban thuy4t minh Bao cat) tai chinh (tiep theo) han gia trj Do sphOng giam gia hang din kho dtrqc lap cho tirng mit hang din kho c6 gia g6c thuan c6 the thoc hien duqc Tang, giam so du ph6ng giam gia hang ton kho can phai trich lap tai ket thiic nam tai chinh duqc ghi nhan vao gia von hang ban TM san dinh him hinh Tai san c6 dinh hiru hinh duqc the hien theo nguyen gia trir hao mon yiy ke Nguyen gia tai san co djnh hCru hinh bao g6m toan b4 cac chi phi ma Cong ty phai bo de c6 duqc tai san co dinh tinh den thori diem dm tai san d6 vao trang thai san sang sir dung Cac chi phi,phat ,sinh sau ghi nhan ban dau chi duqc ghi tang nguyen gia tai san co djnh neu cac chi phi chic chan lam tang lqi ich kinh to wan lai sir dung tai san Cac chi phi phat sinh khOng thoa man dieu kien ten duqc ghi nhan la chi phi san xuat, kinh doanh Khi tai san co djnh hau hinh duqc ban hay ly, nguyen gia va gia trj hao men My ke duqc x6a so va lai, lo phat sinh ly duqc ghi nhan vao thu nhap hay chi phi nam Tai san c6 dinh hiru hinh duqc khiu hao theo phucmg phap dtrong thing doa ten thai gian hOu dung Ink tinh S6 nam khiu hao cua cac loci tai san co dinh hiru hinh nhu sau: Loai tai san c6 dinh Nha dm, vat kien triic May mac va thiet bi Phtrang tien van tai, truyen clan So nam 10 — 20 3-10 6-10 Cic khoin no' phai tra vi chi phi phai tra Cac khoan nq phai tra va chi phi phai tra duqc ghi nhan cho se tien phai tra twang lai lien quan den hang h6a va dich vu da nhan duqc Chi phi phai tra duqc ghi nhan doa tren cac trac tinh hqp 1S, ye se tien phai tra Viec phan loci cac khoan phai tra la phai tra ngtrOti ban, chi phi phai tra va phai tra khac duqc thoc hien theo nguyen tic sau: • Phai tra ngtrad ban phan anh cac khoan phai tra mang tinh chit thuang mai phat sinh tar giao dich mua hang Ma, djch vu, tai san va ngtr6i ban la don vi dOc lap vii Using ty, bao gom ca cac khoan phai tra nhap khau thong qua ngtroi nhan ity thac • Chi phi phai tra phan anh cac khoan phai tra cho hang hea, dich vu da nhan duqc tar ngtrOi ban hoac da cung cap cho ngtrOri mua nhung chtra chi tra chtra co hoa dam hoac chtra du 116 so, tai lieu ke toan va cac khoan phai tra cho ngtroi lao Ong ye tien lucmg nghi phep, cac khoan chi phi san xuat, kinh doanh phai trich truac • Phai tra khac phan anh cac khoan phai tra kh6ng c6 tinh thutmg mai, khOng lien quan den giao djch mua, ban, cung cap hang 116a djch vu Cac khoan nq phai tra va,chi phi phai tra duqc phan loci ngin han va dai han ten Bang can dOi ke toan can car theo kS, han lai tai IC& tithe nam tai chinh Van chii so hirti Vein chti so hOu chi bao g6m von gop cua chu so him duqc ghi nhan theo se von thoc t6 da g6p cua cac CO don Phan phai Iqi nhuan Lqi nhuan sau thue thu nhap doanh nghiep duqc phan phai cho cac c6 dOng sau da trich lap cac quj, theo Dieu l'e cua Cong ty ding nhu cac quy dinh cua phap luat va da duqc Dai hOi (long co (long phe duyet Ban dwelt minh la mOr by pkin hop va phai dupe dpc ming vbi Ban ccio gin chinh 15 CONG TY CO PHAN IN VA THLAYNG MAI KHANH H6A Dia chi: 08 Le Thanh Ton, phtrOng Phtrac Tien, phi> Nha Trang, tinh Khanh Hoa BAO cAo TAI CHINN Cho nam tai chinh kat thtic 31 thang 12 nam 2016 theo) Bin thuyet minh Ban cho tai chinh Viet phan phi lqi nhuan cho cac c6 (long dirge can nhic den cac khoan muc phi tien to nim lqi nhuan sau thue chtra phan ph8i c6 the.anh huang den luOng tien vi nang chi tra co tirc nhtr mang di g6p von, lai danh gii 10i cac khoin muc tien te, cac cong cv lai dinh gii lai tai tai chinh va cac khoan muc phi tien to khic CO tirc &rot ghi nhan IA nq phii tra dugc Dai hOi dOng c6 &Ong phe duyet Ghi nhtin doanh thu va thu nh(ip Doanh thu ban hang hoa, pham Doanh thu bin hang h6a, pham duqc ghi nhan dOng theri th6a man cac dieu kien sau: • C6ng ty da chuyen giao phan Ian rui ro va lqi ich gin lien veri quyen sa halt hang h6a, san phttm cho ngtrai mua quyen quin 15, hang h6a, phim nhu nguoi sat him hang h6a, • Cong ty khong nim san pham hoac quyen kiem soot hang h6a, san pham • Doanh thu duqc xac djnh twang d6i chic chin Khi hop dOng qui djnh nguOi mua duqc quyen tra lai san pham, hang hoa da mua then nhang dieu kien cv the, doanh thu chi duqc ghi nhan nhang dieu kien cv the Q6 khong ton tai va ngtreri mua khong duqc quyen tra lai hang hoi, sin pham (trir true:mg hop khach hang co quyen lai hang h6a, san pham dual hinh thirc doi to; de !Ay hang h6a, djch vu khic) • Cong ty da hoac se thu duqc lqi ich kinh to tit giao djch bin hang • Xac djnh dirge chi phi lien quan den giao djch ban hang Doanh thu cung cap djch vy Doanh thu cung cap djch vu duqc ghi nhan dOng theri th6a man cac dieu kien sau: • Doanh thu &rot xfic djnh twang dOi chic chin Khi hop ding qui djnh ngueri mua duqc quyen tra lai djch vu da mua theo nhimg dieu kien cv the, doanh thu chi duqc ghi nhan nhang dieu kien cu the d6 khong ton tai vi nguOi mua khong eltrqc quyen tra lai djch vu da cung • Cong ty da hoiic se thu duqc Iqi ich kinh to to giao djch cung cap djch vu • Xic djnh duqc phin eking viec da hoin thinh vio then diem bio cio • Xic djnh duqc chi phi phat sinh cho giao djch vi chi phi de holm thinh giao djch cung cap djch vu d6 TruCmg hop djch vu &rot thirc hien nhieu ky thi doanh thu &rot ghi nhan ky duqc can cu vac) ket qui phin cong viec da hoin thinh vac, kat thuc ky ke toin Doanh thu gia cong Doanh thu dOi veri hoot deng nhan gia cong vat tu, hang hoa so tien gia cong thut to &rot Wang, khong bao gOrn gii trj vat ttr, hang hoa nhan gia cong Ti'dn lai Tien lai duqc ghi nhan tren ca ser thCri gian va lai suit thuc to tirng ky 10 Clic khoitn giam trir doanh thu Cic khoin giam tit doanh thu bao g6m chi& khiu thtrang mai, giam gii hang ban, hang bin bj tra Iii Oat sinh clung kj, tieu thy san phim, hang h6a, djch vu duqc dieu chinh giam doanh thu cua ky phat sinh Ban thuyit minh la mOt bt, phein hop va phai (ilex Eloc clung v6i Bao cao tai chInh 16 CONG TY Co PHAN IN VA THUO'NG MAI KHANH H6A Dia chi: 08 Le Thanh Ton, phtrimg Phtroc Tien, ph6 Nha Trang, tinh Khanh Flea BAO CAO TAI CHINH Cho nam tat chinh ket th6c 31 thang 12 nam 2016 theo) Ban thuyet minh Bao cao tai chinh Twang hqp san pham, hang hoa, dich vu da tieu thu tir cac nam truck, den nam mai phat sinh chiet khau thuang mai, giam gia hang ban, tri lai thi thrqc ghi giam doanh thu theo nguyen tic: • Neu khoan giam gia, chiet khAu thtrang mai, tri Iai Oat sinh truck theri diem phat hanh Bao cao tai chinh: ghi giam doanh thu tren Bao cao tai chinh cua nam Neu khoan giant gia, chiet khAu thucmg mai, tri lai phat sinh sau thai diem phat hanh Bao cao • tai chinh: ghi giam doanh thu tren Bao cao tai chinh cita nam sau 11 Chi phi di vay Chi phi di vay bao g6m lai tien vay va cac chi phi khac phat sinh lien quan true tiep den cac khoan vay Chi phi di vay duqc ghi nhan vao chi phi phat sinh Truing hop chi phi di vay lien quan tivc tiep den viec dAu to xay dung ho4c san xuat tai san der dang can co mgt thoi gian du dai (tren 12 thang) de c6 the dua vao sir dung theo muc dich dinh tnrac ho0c ban thi chi phi di vay duqc tinh vao gia tri cua tai san DOi vii khoan vay rieng phuc vu viec xay dung tai san c6 dinh, bAt dOng san dau tu, lai vay &rot von hem Ice Ca thed gian xay dung dtrai 12 thang Cac khoan thu nhap phat sinh tir viec dau tu tam theri cac khoan vay duqc ghi giam nguyen gia tai san co lien quan D6i vii cac khoan von vay Chung c6 sir dung cho muc dich dAu tu xay dung hoac san xuat tai san dang thi chi phi di vay von Ma &lac xac dinh theo tj, Ig von hoa,d6i veil chi phi lily ke binh quan gia quyen phat sinh cho viec dau tu xay dung co ban ho4c san xuat tai san TS, le von hoa duqc tinh theo tj, le !Ai suit binh quan gia quyen cua cac khoan vay chua tri nam, ngoai trir cac khoan vay rieng biet phut vu cho muc dich hinh mgt tai san cu the 12 Cac khoan chi phi Chi phi la nhang khoan lam giam lqi ich kinh to duqc ghi nhan tai thai diem giao dich phat sinh hoac co kha rang tuang d6i chic chart se phat sinh tucmg lai khOng phan biet da chi tien hay chua Cac khoan chi phi va khoin doanh thu no tao phai &roc ghi nhan,d6ng tiled theo nguyen tic nguyen tac, than trong, chi phi duqc phi' hop Trong tnrerng hqp nguyen tic phi' hop xung dOt cac chufin muc ke toan de dam bao phan inh giao ghi nhan can cir vao ban chAt va qui dinh dich mgt each trung thud, hqp 13 Thue thu nhap doanh nghiep Chi phi thud thu nhap doanh nghiep bao g6m thud thu nhap hien hanh va thud thu nhap hoan Iai Thui thu nhtip hien hank Thue thu nhap hien hanh la khoan thud ducrc tinh dua tren thu nhap tinh thud Thu nhap tinh thud chenh lech so vii Iqi nhuan ke toan la dieu chinh cac khoan chenh lech tam died giUa thud va ke town, cac chi phi kitting dttqc trir cling nhu dieu chinh cac khoan thu nhap kh6ng phai chiu thud va cac khoan 10 duqc chuyen 1 Thui thu nluip hodn I9i Thue thu nhap halt Iai la khoan thud thu nhap doanh nghiep se phai n6p hoAc se &rot hoan lai chenh lech tam theri giaa gia tri ghi so dm tai san va nq phai tri cho 'nue dich lap Bao cao tai chinh va co so tinh thud thu nhap Thue thu nhap hoar" Iai phai tri &roc ghi nhan cho tat ca cac khoan chenh lech tam thei chju thug Tai san thud thu nhap hoan lai chi dtrcrc ghi nhan chic chin Wang lai se co lcri nhuan tinh thud de sir dung nhang chenh lech tam thai duqc khAu trir Ban thuyet minh is mat bt, phan hop va phiti duoc tipc clung vett Bdo cao tai chinh 17 CONG TY co PHAN IN VA THYO'NG MAI KHANH HoA Dia chi: 08 Le Thanh T6n, phutrng Phu& Tien, phi Nha Trang, tinh Khanh Boa BAO CAO TAI CHINH Cho nam tai chinh ket thuc 31 thang 12 nam 2016 Ban thuyet minh Bao cao tai chinh (tiep theo) Gia trj ghi so ctia tai san thud thu nhhp doanh nghiep hoan lai dtrqc xem xet lai vao kdt thiic nam tai chinh va se dtrqc ghi giam den mix dam bao chic chin c6 lqi nhuhn tinh thud cho phi!) lqi ich cua met phAn hoac town be tai sin thue thu nhhp hoan lai duoc sir dung Cac tai san thud thu nhhp doanh nghiep hoan lai chtra &roc ghi nhhn tnrac day dtrqc xem xet lai vat) ket thilc nam tai chinh va dtrqc ghi nhhn chic chin c6 du lqi nhuon tinh thud de co the sir dung cac tai san thue thu nhhp hoan Iii chtra ghi nhhn Tai san thud thu nhhp hoan lai va thud thu nhhp hoan lai phai tra duqc xic dinh theo thud suit du tinh se ap dung cho nam tai san duqc thu hoi hay nq phai tra dtrqc toan di,ra tren cac mire thue suit c6 hieu luc tai ket thuc nam tai chinh Thud thu nhhp hoan lai duqc ghi nhhn vao Bao cao ket qua hoot Ong kinh doanh va chi ghi true tie!) vao von chu sa hiru khoan thud lien quan den cac khoan muc dtrqc ghi thang vac) von chi, sa Tai san thud thu nhhp hoan Iii va thud thu nhhp hoan loi phai tra &Arc bh trir khi: • Cong ty co quyen hqp pilaf) dirge bu trir gift tai san thud thu nhhp hien hanh vai thud thu nhhp hien hanh phai Op; va • Cac tai san thud thu nhhp hoar' Iii va thud thu nhhp hoan lai phai tra lien quan den thud thu nhhp doanh nghiep dtrqc quan 15, boi cling met co quan thud: Doi vai ding met don vi chju thue; hoac Cong ty du djnh toan thus thu nhhp hien hanh phai tra va tai san thud thu nhhp hien hanh ten co so thuAn hoac thu hei tai san ding thei vai viec toan nq phai tra Wang lai cac khoan tong yeu dm thud thu nhhp hoan lai phai tra hoac tai san thue thu nhap hoan Iii ducrc toan hoac thu hOi 14 Ben lien quan Cac ben &roc coi la lien quan neu met ben co kha nang kidm soat hoac co anh htrOng ding ke dOi vai ben viec guy& djnh cac chinh sach tai chinh va hoot Ong Cac ben cling &toe xem la ben lien quan ndu ding chju sir kiem soat chung hay chit, anh htrang ding ke chung Trong viec xem xet mOi quan he cua cac ben lien quan, bin chAt cita mei quan he dtrqc chti nhieu hinh thin phaplj, V THONG TIN BO SUNG CHO CAC ICHOAN MVC TRINH BAY TRONG BANG CAN DOI KE TOAN Tien va cac khofin tiring dtrang tien Titn mat Titn giri ngfin hang khong kS, han Cac khoan ttrcmg throng tien - Tien gai ngtin hang c6 16, hgn gric khong qua thong ging SO cuOi nam 66.657.514 1.292.502.384 4.000.000.000 SO din nam 336.477.309 1.679.619.672 1.500.000.000 000 000 000 5.359.159.898 1.500.000.000 3.516.096.981 Ban thuyit minh Li mat bi5 phdn hap via phai duac dpc ming vol Ado ciao tai chinh 18 CONG TY CO PHAN IN VA THUONG MAI KHANH HoA Dia chi: 08 Le Thanh T8n, phuting Phu& Tien, that'll ph8 Nha Trang, tinh Khanh Hba BAO CAO TAI CHINH Cho nam tai chinh ket thiic 31 thang 12 nam 2016 Ban thuyit minh Bao cao tai chlnh (tiep theo) Phai thu ngin han caa khitch hang Phtii thu ctic Mich hang khdc Nha xuat bin Giao duc tai TP Ho Chi Minh Bio The thao 24h BA° Thanh Nien Bio TuOi Tre Cong ty Co phAn DAu to Quang cio Song Hinh Bio Bong di Cong ty DAL, to vi Phit trien Giao dvc Plurcrng Nam Cong ty TNF1H Nha ntrac MTV Yen Sio Khanh Flea Cic khich hang khic ging So thin nam 4.845.317.928 220.476.543 655.457.115 819.634.559 584.483.606 305.099.581 238.369.726 671.051.369 545.732.000 805.013.429 4.845.317.928 693.301.531 3.868.200.767 ; Phii thu ngin him khic Plrai thu ctic to chtic vti cb nhan kluic Tam img Phil thu thud TNCN Phii thu tien boi thtayng cia cong nhin cic bO ph'in Cic khoin phii thu ngin han khic ging SO cuOi nam 3.868.200.767 1.078.217.459 655.457.115 596.356.015 369.224.826 305.099.581 170.544.240 SO cuOi nam Dir phong Gii tri SO din nam Gii tri Dir phong 402.059.891 203.824.208 108.308.128 337.352.885 28.954.600 4.431.000 60.972.955 402.059.891 101.499.256 337352.885 - 165.857.808 65.564.821 N9 mitt S6 cu6i nam Thai gian qua him cite to char vir cd Whin khdc Bao the thao 24h — Phai thu nen ban hang COng Chi g6c S6 du nam Gia trj c6 the thu h6i Th61 gian qua han Gia g6c 655.457.115 655.457.115 Tren nam 655.457.115 655.457.115 Tren nam 655.457.115 655.457.115 Gia trj ce thi thu h6i Tinh hinh bier' dOng du phong nq phai thu ngan han kh8 dai nhu sau: SO dAu nam Trich lip dtr phanglxi sung SO cuoi nam Nam Nam truirc 655.457.115 332.000.000 323.457.115 655.457.115 Bon thso4t mina is mOt b0 pi* hqp Nosh va ph& ducx dpc caw voi Bdo (via 01 chink • 655.457.115 19 ... kinh doanh cho nam tai chinh ket tittle 31 thing 12 nam 2016 10 Bao cao hru chuyen tien tg cho nam tai chinh ket thtic 31 thing 12 nam 2016 11 - 12 Bin thuyet minh Bao cao tai chinh cho nam tai. .. day pi tit la "Cong ty" ) trinh bay bao cao cua minh cling yeti Bao cao tai chinh cho nam tai chinh ket thac 31 thang 12 nam 2016 Khali quit ve Cling ty C6ng ty Co phAn In va Throng mai Khanh Hoa... Bao cao tai chinh CONG TY Co PHAN IN VA THUVNG MAI KHANH HeiA BAO CAO COA HQI DONG QUAN TRI (tiip theo) Phi duy§t Bao cao tai chinh I-18i ding quan trj phe duyet Bao cao tai chinh dfnh kern Bao