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likrenend.nt Legal 8 Accourstacig
CONG TY TNHH MCH V1,J TIf VAN TAI CHfNH KE TOAN & KIMTOAN PHIA NAM SOUTHERN AUDITING AND ACCOUNTING FINANCIAL CONSULTING SERVICES COMPANY LLMITED (AASCS)
CONG TY CO PHAN KHOANG SAN BINH DINH
QuS72 nam 2019
29 Vo Thi Sau Street, District 1, Ho Chi Minh City Tel: (028) 3820 5944 - (028) 3820 5947 • Fax: (028) 3820 5942 Email: [email protected] Website: www.aascs.com.vn
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• CONG TY CO PHAN KHOANG SAN BiNH DINH • QuSi 2 nam 2019 •
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• CONG TY TNHH DICH VU TU. VAN TAI CHINH ICE TOAN VA KIEM TOAN PHA NAM
•(AASCS)
29 \To Thi San, Quail 1, TP. Ho Chi Minh; D* thoai: (028).38205.944 - 38205.947;Fax: 38205.942 • • •
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CONG TY CO PHAN KHOANG SAN BINH DINH • Dia chi: 11 Ha Huy Tap, Thanh pha Quy Nhon, Tinh Binh Dinh. •
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• • • • • • • • NO DUNG Trang
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• Bao cao dm Ban 'Ding Giam (Vic 03 — 04
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• Bao cao Sok xit thong tin tai chinh glum nien do 05
.001 • Bao cao Tai chinh giiira nien di) di dircit sok xet 17M
Csfirkil3 TY
• Bang can d6i k6' Man giCra nien dq tai ngay 30 thang 06 nam 2019 06 — 07 iHricH OHOU i4cti Vkl *Ty
• AI CHINH Kt T Bao cao ket qua kinh doanh gifla nien de quY 2 nam 2019 08 vi oopM EOA
• MIA NAM • Bao cao Iuu chuyen tin to giva nien de quY 2 nam 2019 09 - 10
• Ban thuyet minh Bao cao tai chinh chop 19c qt4, 2 nam 2019 11 — 27 • • • • • • • • • • •
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CONG TY CO PHAN KHOANG SAN BINH Di NH • Dia chi: 11 Ha Huy Tap, Thanh phij Quy 1Vhan, Tinh Binh Dinh. •
• Cling ty CO phi!' Khoing Sin Binh Dinh dtroc thanh lap theo Quy6t dinh so 09/2001/QD-UB ngay 08 • thang 01 ram 2001 dm Uy Ban Nhan Dan Tinh Binh Dinh vt viec chuy6n cong ty Khoang San Binh Dinh
• thanh cong ty Co PhAn; GiAy chirng nhan ang ky kinh doanh Ian dAu Cong ty Co PhAn so 3503000009 ngay 08 thang 01 ram 2001; GiAy chirng nhan (tang kS, kinh doanh thay d6i lan thfr tam ngay 15 thing 5
• ram 2012; Giay chimg nhan dang 14, kinh doanh thay ai lAn tinin chin ngay 30 thang 06 ndm 2014 do So • Ke Ho4ch va DAu Ttr Tinh Binh Dinh cap.
• Linh v9c ho9t dOng kinh doanh ciia Cling ty li: Khai thac, ch6 Wen va mua ban khoang san tir qudng sa
• khoing Titan va cac loai quang, khoang san khac. Cac hoat d6ng he) trq khai thac khoang san (trir diet' tra, tharn do ,clau khi). Kiem tra, phan tich II thuat cac loai qudng khoing san. Mua ban cac loai vat ttr, may
• nick, thiet bi phnc vu khai thac va the bien cac loai qudng khoang san.
• WO dling Quin tri , Ban Ting Giim dOc, Ban kiem soit
• Cic thinh vier* cua HOi dOng Quin tri bao
•
• Ong Le Anh Vu Chu tich (b6 nhiem ngay 24 thing 04 ndm 2017)
• Ong Trin Cinh Thinh Thanh vien (136 nhiem ngay 24 thang 04 ram 2017)
• Ong Huynh Ng9c Bich Thanh vien (b6 nhiem ngay 24 thang 04 ndm 2017)
• Ong Cao Thai Dinh Thanh vien (b6 nhiem ngay 28 thang 04 ram 2018)
• Ong Le Trung 11.9u Thanh vien (b6 nhiem ngay 24 thing 04 ram 2017)
• Cic thanh vien ciia Ban TOng Giim doc bao •
Ong Le Anh Vu T6ng Giam d6c . (b6 nhiem ngay 24 thing 04 ndm 2017) • Ong Trin Cinh Thinh Pito Tong Giam doe (b6 nhiem ngay 09 thang 06 nam 2017) • Ong DO Thanh Thao Pho T6ng Giam dOc (b6 nhiem ngay 09 thang 06 ram 2017)
• Ong Huynh Ng9c Bich Kt toan trtrOng (1)6 nhiem ngay 09 thang 06 ndm 2017)
• Cac thanh vier) ciia Ban kitm soit bao Om:
• Ong Nguyen Ng9c Th9 Trtrang ban ki6m scat (1)8 nhiem ngay 28 thang 04 ndm 2018)
• Ba Nguyen HO Therng Vy Thanh vien ban kiem scat (1,6 nhiem ngay 24 thang 04 ram 2017) • Ba Nguyen Thi Hii Vi Thanh vien ban kiem soat (bo nhiem ngay 24 thing 04 ndm 2017) • •
Kitm toan vien
• Ban Ring Giant dloc Cong ty chiu trach nhiem v6 viac lap Bao cao tai chinh phan anh trung thtrc, hop Ij/
• tinh hinh hog d6ng, ket qua boat d6ng kinh doanh va tinh hinh km chuyen Wen to Cong ty trong l(St. Trong qua trinh lap Bao cao tai chinh, Ban Tong Giam doe Cong ty cam ket da man thin cac yeu cau sau:
• - Lira chon cac chinh sach k6 toan thich hqp va ap (king cac chinh sach nay mOt cach nhAt quan;
• - Dim ra cac danh gia va thy doan hqp ly va than trong;
• • 3
S
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• BAO CAO CUA BAN TONG GIAM DOC
0
• Ban T8ng Giam d6c Cong ty CO phin Khoing san Binh Dinh (sau day g9i tit la "Cong ty") trinh bay Bao cao cua minh va Bao cao tai chinh quS, 2 ndm 2019 dm Cong ty ket thitc ngay 30 thang 06 ndm 2019.
• Cong ty TNHH Dich vu Ttr yin Tai chinh Ke toan va Kim toan Phia Nam (AASCS) bay to nguyen v9ng tiep Arc lam cong tac scat xet cho C6ng ty.
• Cling bo trich nhiOm ciia Ban TOng Giim dOc dOi veri Bio cao tai chinh
Quy Nhan, ngay 06 thong 08 non? 2019. TM. Ban Tong Giam doc
• Giam doc
CONG TY CO PHAN KHOANG SAN BINH DINH Dia chi: 11 Ha Huy Tap, Thanh pha Quy Nhon, Tinh Binh Dinh.
- Cac chuan mut ke toan throc dp dung theo quy dinh hien hanh, khong c6 nhung sai tech trong yeu den mire can phai cong b6 va giai thich trong bao cao tai chinh;
- Lap N/A trinh bay cac bao cao tai chinh ten co tuan thin cac chuan mkrc ke toan, the dO ke toan va cac quy dinh co lien quan hien hanh;
- Lap cac bao cao tai chinh dui tren co sO boat dOng kinh doanh lien tpc, trir twang hop khOng the cho rang Cong ty se tiep tuc boat d6ng kinh doanh.
Ban TOng Giam d6c Cong ty dam bao rang cac so ke toan diroc luu giu de phansanh tinh hinh tai chinh cua Cong ty, mirc trung thttc, hop 13i tai bat dr thai diem nao va dam bao rang Bao cao tai chinh tuan thra cac quy dinh hien hanh cCia Nha nuOc. DOng.thOi co trach nhiem trong vie.c bao dam an toan tai san cua COng ty va thvc hien cac phi!) thich hop de ngan chin, phat hien cac hanh vi gian Ian va cac vi pham khac.
Ban Tong Giam doc Cong ty,cam ket rang Bao cao tai chinh TA' phan anh trung thvc N/A hop tinh hinh tai chinh dia,Cong ty tai alai diem ngay 30 tiling 06 nam 2019, ket qua hoat dOng kinh doanh va tinh hinh ltru chuyen tien to cho quy 2 nam 2019, pha hop vOi chuan mkrc, che dO ke toan doanh nghiep Viet Nam va tuan thin cac quy dinh hien hanh c6 lien quan.
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CONG TY TNHH DICH VV TUN/1'N TAI CHINH KE TOAN VA KIEM TOAN PHIA NAM SOUTHERN AUDITING AND ACCOUNTING FINANCIAL CONSULTING SERVICES COMPANY LIMITED (AASCS)
S6: .g.5../BCKT/TC/2019/AASCS
BAO CAO SOAT XET THONG TIN TAI CHINH GIVA NIEN DO
Kinh - CO Tong, Hiii dOng Quan tri, Ban TOng Giam dOe. - Cong ty Co Phan Klmang San Binh Dinh.
Chang toi eta soat xet bao cao tai chinh gitra nien do kern theo cua Cong ty, , CO Phan KhoingSfin Binh Dinh, duqc lap ngay 06 thang 08 nam 2019, ta trang 06 den trang 27, bao g8m Bang can doi toan gitra nien dO tai ngay 30/06/2019, Bao cao k& qua hoat dOng kinh doanh gift nien dO, Bao cao Itru chuyen tien to eta nien dO cho ky ke toan 06 thang ket this ding ngay va Ban thuyet minh bao cao tai chinh chon loc.
Trach nhiem ctia Ban Tang Giam dac
Ban Tang Giam d6c Cong ty CO Phan Khoing San Binh Dinh chiu trach nhiem lap va trinh bay trung thkrc va hop ly bao cao tai chinh giCra nien dO,theo chuan muc ke toan, the dO ke toan doanh nghiep Viet Nam va cac quy dinh phap c6 lien quan don viec lap va trinh bay bao cao tai chinh gitra nien va chiu trach nhiem vo kiem soat nOi bO ma Ban Tong Giam d6c xac dinh la can thiet de dam bao viec lap va trinh bay bao cao tai chinh girra nien dO khong c6 sai sot trong yeu do gian Ian hoc nham Ian.
Trach nhiem caa Kiem twin vien
Trach nhiem cua chang VA la dua ra ket Wan v'e bao cao tai chinh,giaa nien dua.tren ket 9ua soat xet cua chang, toi. Chang thkrc hien ding viec scat xet theo Chan muc Viet Nam ye hop dong dich vii scat xet so 2410 - Soat xet thong tin tai chinh gitta nien dO do kiem toan vien dOc lap dm don vi dive hien.
COng viec scat xet thong tin tai chinh gitta nien dO,bao viec thkrc hien cac cuOc ph6ng van, cha yeu la phOng van nhang ngu&i chiu trach nhiem ye cac van a tai chinh ke toan, va dux hien thu tuc phan tich va cac era tuc soat xet khac. MOt cuOc soat xet ye ca ban co pham vi hep han mOt cuOc kiem toan duqc thkrc hien theo cac chuan muc kiem toan Viet Nam va do vay khong cho phep chang toi dat &roc sir darn bao rang chang toi se nhan biet dupe tat Ca cac van de trong yeu c6 the duac phat hien trong mOt cuOc kiem toan. Theo do, chang toi khong dua ray kien kiem toan.
Ket Wan cast Kiem town vial
Can dr ten ket qua soat xet cua chang toi, chang toi kh8ng thay c6 van de gi khien chang toi cho rang bao cao tai chinh gitra nien dO dinh kern khong phan anh trung thkrc va hqp IY, tren cac khia canh trong yeti, tinh hinh tai chinh caa don vi tai ngay 30/06/2019, va ket qua boat Ong kinh doanh va km chuyen Wen to caa don vi cho IcY town 06 thang ket thac ding ngay, pha hcT vai chufin muc ke toan, che dO ke toan doanh nghiep Viet Nam va cac quy dinh phap ly c6 lien quan den viec lap va trinh bay bao cao tai chinh aura nien a
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,011729
ONG TV EI NOM WU I V111111 tiINH KET
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KIEV TO
• 41A NAM
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Tp. Ha Chi Minh, ngay t thang C.r nclin 2019 Ging Vu Tv Van Tai Chinh Ke T Phia Nam (AASCS)
dec
Le Van T an
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S6 Giiy CN DKHN kiem toan: 0479-2018-142-1
• IC' Global
Alliance 5
29 Vo Thi Sau Street, District 1, Ho Chi Minh City
Tel: (028) 3820 5944 - (028) 3820 5947 - Fax: (028) 3820 5942 • 6kre ,,d„t Leo €, Accour'4''(1 Email: [email protected] Website: www.aascs.com.vn
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• CONG TY CO PHAN KHOANG SAN BINH DINH • Dia chi: 11 Ha Hio, Tap, Thanh pha Quy Nhcm, Tinh Binh Dinh.
BANG CAN DOI KE TOAN GIfiA NIEN DO Tyi ngestv 30 thcing 06 mint 2019
Don vi tinh: VND
TAI SAN MA so
Thuyet minh
So cuoi ky SO dau nom
1 2 3 4 5 A -TAI SAN NGAN HAN (100=110+120+130+140+150) 100 147.621.501.536 162.626.462.168 I. Tien vh cac khoan ttrceng throng tien 110 32.319.492.463 53.151.024.088 1. Tien III V.1 32.319.492.463 53.151.024.088 2. Cac khoan tucmg &rang tien 112 II. DAu ttr tai chinh ngin hAn 120 V.2 35.173.260.274 3. D'Au tu nom gia den ngay ddo han 123 35.173.260.274 111. Cie khoan phai thu ngin hAn 130 1.379.955.674 4.338.775.178 1. Phai thu ngin han aia khach hang 131 V.3 126.306.000 3.463.988.000 2. Tra till& cho ngtroi ban ngin han 132 V.4 1.034.542.000 649.687.000 6. Phai thu ngin han khac 136 V.5a 219.107.674 225.100.178 7. Dv phong phai thu ngin han khO dal (*) 137 IV. Hang ton kho 140 V.6 69.875.924.623 100.316.261,E I. Hang ton kho 141 69.875.924.623 100.316.261. ‘ 2. Dv phong giam gia hang ton kho (*) 149 1
V. Tai son ngin hAn khac 150 8.872.868.502 4.820.401., 4 1. Chi phi tra truck ngin hAn 151 2. Thue GTGT dugs khau trir 152 V.10 5.604.960.759 4.243.685.
3. Thue va cac khoan khac phai thu Nha nuac 153 V.13 3.267.907.743 576.71 .191
5. Tai sari ngin han khac 155 B - TAI SAN DAI HAN (200=210+220+240+250+260) 200 81.240.749.669 82.543.209.542 I- Cac khoan phai thu dal hAn 210 6.072.247.000 5.528.070.500 6. Phai thu dai hAn khac 216 V.5b 6.072.247.000 5.528.070.500 7. Dv phong phai thu dai han khO doi (*) 219 II. TM san co dinh 220 50.014.277.805 55.920.730.195 I. TM san c4 dinh hiru hinh 221 V.7 49.991.395.860 55.892.356.584 - Nguyen gia 222 199.227.677.658 198.345.677.658 - Gici tri hay non 1u9 IcZ, (*) 223 (149.236.281.798) (142.453.321.074)
3. TAi san co dinh vo hinh 227 V.8 22.881.945 28.373.611 - Nguyen gia 228 32.950.000 32.950.000
- Gici tri hao mon 1u9 Ic'Z' (*) 229 (10.068.055) (4.576.389) III. BAt CIOng san dill tu. 230 - Nguyen gia 231 - Gith tri hao nnn hi kel (*) 232 IV. TM san cha• clang dai han 240 VI. Tai sari dal han khac 260 25.154.224.864 21.094.408.847 1. Chi phi tra tarot dai han 261 V.9 25.154.224.864 21.094.408.847 4. Tai san dai han khac 268
TONG CONG TAI SAN (270 = 100 + 200) 270 228.862.251.205 245.169.671.710
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Ke toan trtro•ng (Ky, Ito ten)
Huynh Noe Bich
Lap, ngay 06 thcing 08 nom 2019 TOng Giant dc
ten, dOng dau) 10 9000e.
C•NG T • C AN .0
KrAN S .13 BINH•
NGUON VON Ma so
Thuyet minh
SO cuoi ky SO du nom
1 2 3 4 5 C - NQ PHAI TRA (300 = 310 + 330) 300 36.013.131.357 48.982.599.544 1. Ng ngin han 310 33.244.703.461 45.579.468.904 1. Phai tra nguai ban ngan han 311 V.Ila 618.707.933 1.067.595.234 2. Nguti mua tra tien truck ngan han 312 V.12 2.941.976.400 822.807.400 3. Thud va cac khoan phai n6p Nha nutc 313 V.13 8.059.765.845 11.448.692.415 4. Phai tra nguti lao d6ng 314 V.14 7.131.460.173 5.757.623.570 5. Chi phi phai tra ngin han 315 V.15 12.247.520.000 25.397.154.899 6. Phai tra nOi b6 ngin han 316 7. Phai tra theo tien do ke hoach hqp dOng xay dung 317 9. Phai tra ngin han khac 319 V.16 1.226.307.282 1.076.683.058 10. Vay va nq thud tai chinh ngin han 320 11. Du phong phai tra ngin han 321 12. Quy khen thuang, phOc Igi, ban didu hanh 322 V.17 1.018.965.828 8.912.32 II. Nq dai han 330 2.768.427.896 3.403.130.64 1. Phai tra nguti ban dai han 331 V.Ilb 2.768.427.896 3.403.130.64 2. Nguai rnua tra tien truck dai han 332 7. Phai tra dai han khac 337 8. Vay va nq thud tai chinh dal han 338 D - VON CHU SO Het (400 = 410 + 430) 400 V.18 192.849.119.848 196.187.072.166 I. Von chi sa hiru 410 192.849.119.848 196.187.072.166 1. V6n gOp cua chu so hiru 411 123.926.300.000 123.926.300.000
- Co phieu pho thong có guyen bieu guy& 41Ia 123.926.300.000 123.926.300.000
- Co phiu tru dal 411b 2. Thong du von c6 phdn 412 19.391.000.000 19.391.000.000 8. Quj, cidu to phat tridn 418 41.109.891.996 39.038.027.496 10. Quy khac thu6c van chic sO hirti 420 11. Lqi nhuan sau thud chua phan phi 421 8.421.927.852 13.831.744.670 - Lai nhuan chtra phan phai lUy Id etjn cuai Wm truck 421a 364.364.170 364.364.170
- Lai nhuan chtra phan phOi nein? nay 421b 8.057.563.682 13.467.380.500
12. NguOn von ddu to XDCB 422 II. NgtiOn kinh phi va quy khac 430 1. Ngu6n kinh phi 431
TONG CQNG NGUON VON (440 = 300 + 400) 440 228.862.251.205 245.169.671.710
.5.1111 uIc
TAI
tit
BANG CAN DOI KE TOAN GItTA NIEN DO Tgi ngay 30 (hang 06 tram 2019
Dan vi tinh: VND
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• CONG TY CO PHAN KHOANG SAN BINH DINH • Dia chi: 11 Ha Huv Tap, Thanh pha Quy Nhor, Tinh Binh Dinh. • • • • • • • • • • • • • • • • • • • • • • • • • •
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• Nguyen Thi Tuyet Minh •
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Ke toan trirerng
(1(51, h9 ten)
Ngiriri lap bieu
(KY, 119 ten)
17(rae/e1
Nguyen Thi Tuyet Minh Huynh Ng9c Bich < 0 -c -r 51t ..1
8 (:)', m = r < p 2 C
Lap, ngay 06 (hang 08 nam 2019
king Giam doc
, doing dau)
• • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • CONK; TV CO PIIAN KIIOANG SAN BIND
1)/a di/ // Iln Huy Tap. ThOnh phd Quy Nhan, Tinh Binh Dinh,
BAO CA() Kr!' QUA HOAT KING KINH DOANH GHIA NIEN D9 6 thong dais nam 2019
Dan vi iinh: VND
Chi tieu Ma so l• T luyet minh
Quj, 2 Liiy ke tir din nam tai cuoi quj, nay
Nam nay Nam triarc Nam nay Nam trtric
1 2 3 4 5 6 7 1. Doan!' thu ban hang, cung cap dich vu 01 VI.1 30.153.733.046 23.238.200.032 124.290.007.491 41.697.014.547 2. Cac khoan giam trir doanh thu 02
3.Doanti thu thuan ve ban hang va cung cap dich vu (10=01-02)
10 VI.2 30.153.733.046 23.238.200.032 124.290.007.491 41.697.014.547
4. Gia von hang ban 11 VI.3 19.176.916.794 17.274.080.220 99.351.628.930 30.234.452.436 5. Lyi nhuan gop ye ban hang va cung cap dich vu (20=10-11)
20 10.976.816.252 5.964.119.812 24.938.378.561 11.462.562.1 I 1
6. Dolinh thu hoat ding tai chinh 21 VI.4 810.089.111 584.878.507 826.598.475 606.963.969 7. Chi phi tai chink 22 VI.5 26.550.071 626.999 28.480.273 2.395.744 - Trong do. Chi phi lai vay 23
8. Chi phi ban hang 25 VI.8a 952.654.549 698.557.163 6.833.323.702 1.159.207.102 9. Chi phi quail Ij, doanh nghiep 26 VI.8b 5.374.421.602 2.631.569.465 9.419.191.950 4.932.020.700
10. Lyi nhuan tir hoat doing kinh doanh {30=20+(21-22)-(25+26)}
30 5.433.279.141 3.218.244.692 9.483.981.111 5.975.902.534
11. Thu nhap khac 31 V1.6 709.187.455 91.818.182 993.475.068 91.818.182 12. Chi phi khac 32 V1.7 10.465.365 10.465.365
13. Lqi nhuan khac (40=31-32) 40 709.187.455 81.352.817 993.475.068 81.352.817 14. Tong Icri nhuan ke toan truOc thue (50=30+40) 50 6.142.466.596 3.299.597.509 10.477.456.179 6.057.255.351 IS. Chi phi thue thu nhap doanh nghi'Ep hien hanh 51 VI.10 1.409.280.552 528.069.292 2.419.892.497 1.120.543.661 16. Chi phi (hue thu nhap doanh nghiep hoan lai 52
17. Lcri nhuan sau thue thu nhap doanh nghiep (60=50-51-52)
60 VI.13 4.733.186.044 2.771.528.217 8.057.563.682 4.936.711.690
18. Lai ca bin trEn di phieu 70 VI.I1 224 531 312
• • CONG TY CO PHAN KHOANG SAN BINH DINH
• Dia chi: 11 Ha Huy Tap, Thanh pha Quy Nho-n, Tinh Binh Dinh.
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BAO CAO CHUYEN TIEN TE GIU'A NIEN DO (Theo phtrang phdp gian tie'p)
6 tilting dila nam 2019 Don vi tinh: VND
Chi tieu Ma so
Thuyet minh
Lay ke tir diu nam toff cuOi quST nay Nam nay Nam tnrerc
1 2 3 4 5
I. Ltru chuyen tien tir hoat diling kinh doanh
I. Lai nhudn trwerc thud'
2. Di'du chinh cho clic khodn
- KhAu hao TSCD va BDSDT
- Cac khoan dir phong
- Lai, 18 chenh lech ty gia h8i dodi do danh gia lai cac khoan rmic tien to co goc ngoai to
- Lai, 18 tir hoat Ong Tau to
- Chi phi lai vay
- Cac khoan dieu chinh khac
3. Lo! nhudn tir hoot dOng kinh doanh &woe shay dai van low d'Ong
- Tang, giam cac khoan phai thu
- Tang, giam hang ton kho
- Tang, giam cac khoan phai tra (Khong ke lai vay phai tra, thue thu nhap doanh nghiep phai n4)
- Tang, giam chi phi tra truoc
- Tang, giam chong khoan kinh doanh
- Tien lai vay da tra
- Thud thu nhap doanh nghiep da nOp
- Tien thu khac tir hoat Ong kinh doanh
- Tien chi khac cho hoat Ong kinh doanh
Lam chuyiin tien thttiin tit. hoot Ong kinh doanh
II. Ltru chuyen tien tir hoat dOng d'au ttr
1 .Tien chi de mua sam, xay dung TSCD va cac tai san dai han khac
2.Tien thu tir thanh 1Y. nhtrong ban TSCD va cac tai san dai han khac
3.Ti '&1 Chi cho vay, mua cac cong cu no cua don vi khac
4.Tien thuh8i cho vay, ban lai cac cons cu no cua don vi khac
5.Tien chi dAu tir gop von vao don vi khac
6.Tien thu h8i dAu tu• gap von vao don vi khac
7.Tien thu lai cho vay, c8 tic va 19i nhuan throe chia
Ltru chuyen ti&I that'll: tit• hoot dOng ddu to.
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30
10.477.456.179
6.788.452.390
(124.197.410)
(175.559.793)
16.966.151.366
(1.662.539.367)
30.440.336.546
(13.943.039.798)
(4.059.816.017)
(2.503.099.755)
(544.176.500)
24.693.816.475
(882.000.000)
(35.173.260.274)
175.559.793
(35.879.700.481)
6.057.255.351
6.566.984.607
(447.687.107)
(94.3 0.559) /.
\ i i
12.082.192.0 i -1- ...-
(2.283.48 80)
(34.900.145.354)
4.041.092.781
2.849.399.059
(989.967.784)
(544.176.500)
(19.745.087.886)
(968.504.508)
91.818.182
2.542.377
(874.143.949)
9
Lap, ngay 06 thong 08 non 2019
TOng Giam doc
K Ito ten, dong dau)
•
• CONG TY CO PHAN KHOANG SAN BINH DINH
• Dia chi: 11 Ha Huy Tap. Thanh pha Quy Nhan, Tinh Binh Dinh.
• BAO CAO LIIU CHUYEN TIEN TE GIU'A NIEN DO
(Theo phuvng phbp gian (kip) 6 (hang thu mim 2019
Don vi tinh: VND
Chi lieu Ma so
Thuyet minh
Lay ke tir (ILI nam tiri cutii quy nay Nam nay Nam tru•o'c
1 2 3 4 5
III. Urn chuyen tin tir host dOng tai chinh
1.Tien thu tir phat hanh co phieu, nhan von g6p dm chi soy him 31 2.Tien chi tra von gop cho cac chi' so• hall, mua lai co phieu cila doanh nghiep dA phat hanh 32
3.Tien vay ngin han, dai Ilan nhan &roc 33 4.Tien chi tra no gOc vay 34 5.Tien chi tra no thue tai chinh 35 (578.257.970) 6.CO tire, loi nhuan da, tra cho au so- him 36 (9.721.381.640) (8.496.736.325) Lira chuy'dn tV'en than: fir how dOng tin chinh 40 (9.721.381.640) (9.074.994.295
Lu•u chuyen tien thuan trong kY (50 = 20+30+40) 50 (20.907.265.646) (29.694.226.1
Tien vi ttro'ng dtro•ng tien (tau ky 60 53.151.024.088 78.327.020.
Anh htro•ng ciia thay dOi ty gia hOi doai quy dOi ngoai to 61 75.734.021 453.683.3 Tien va twang throng lien cuOi kY (70 = 50+60+61) 70 V.1 32.319.492.463 49.086.477.19
Ke loan truirng
(K):,. ho ten)
ha/
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• • Nguyen Thi Tuyet Minh
Huynh Ngoc Bich
• • • • • • •
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• • • • • • 10
• • • • • • • • • • •
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• Ngtrivii 14 bleu
• (Ky, ho ten) •
•
IRA(
u!c rif t
•
•
• CONG TY CO PHAN KHOANG SAN BINH DINH
• Dia chi: 11 Ha Huy Tap, Thanh pha Quy Nho-n, Tinh Binh Dinh.
•
• BAN THUYET MINH BAO CAO TAI CHiNH CHON LOC •
Quy 2 nam 2019 •
• I Da"c diem host do, ng cua doanh nghiep:
1. Nn/.: thitc hitu van:
• Cong ty CO phan Khoang San Binh Dinh &roc thanh lap theo Quyet Binh so 09/2001/QD-UB ngay
• 08 thing 01 nam 2001 ciia Uy Ban Nhan Dan Tinh Binh Dinh ye viec chuyen Cong ty Khoang San Binh Dinh thanh Cong ty Co phan Khoang San Binh Dinh; Giay chirng nhan clang kj, kinh doanh Ian
• dau so 3503000009 ngay 08 thang 01 nam 2001; Giay chirng nhan clang lc , kinh doanh thay doi Ian
• thir tarn ngay 15 thang 5 nam 2012; Giay chirng nhan clang lq/ kinh doanh thay cloi Ian thir chin ngay 30 thang 06 nam 2014 do So. Ke Hoach va Dau Tu Tinh Binh Dinh cap.
• 2. Linh vur kink doanh: San xuat cong nghiep. Khai tilde the bien va tieu thp cac loai khoang san. • 17?2.
3. Nganh ngha kinh doanh: Khai the bien va mua ban khoang san tir quang sa khoang Titan va.ii,„70 -1-;\1°.•
• cac loai quang, khoang san khac; Cac !mat Ong ht; tro• khai that khoang san (tit. dieu tra. tham do 111011i1I111. 1
• dau khi); Kim tra, phan tich kj, thuat cac loai quang khoang san; Mua ban cac foal vat tu, may mOc,..,Zi lKtirvitA):
• thiet bi phut vu khai that va the bien cac loai quang khoang san. _-.sLiA L OAN
• 41
4. Chu kj, xuat, kink doanh thong thztOng: .A121_Ayi
• Chu ki san xuat, kinh doanh thong thuang cua C6ng ty khong qua 12 thang.
• 5. Dac diem holm dOng cat: Cong ty trong nam co anh IntO•ng den Brio cao tai chink: Khona. •
• II KY ke toan, don vi tien to sir dung trong ke toan:
• 1. ICS) ke toan cua Cong ty bat dau tir ngay 01/01 va ket that vao ngay 31/12 hang nam.
• 2. D1111 vi Han to srr dung trong ke loan: Dan vi tien to sIr dung trong ghi chep Ice loan la dOng Viet
1. Cha da ka loan lip dung: Cong ty ap dung che dO toan Viet Nam ban hanh theo Thong tu se) • 200/2014/TT-BTC ngay 22 thing 12 nam 2014 ding nhu cac thong tu huong din that hien chuan • mac Ice toan cua Be Tai chinh trong viec lap va trinh bay Bao cao tai chinh.
• 2. Tuyin ba ve viec twin thfi chuan nurc k'a toan va the da ke toan: Ban TOng Giant d6c darn bao da
• tuan thu yeti cau cua chuan mart ke toan, Che dO ke toan doanh nghiep Viet Nam cluoc ban hanh
• theo Thong ttr so 200/2014/TT-BTC ngay 22 thing 12 nam 2014 cling nhu cac thong tir tiding din
• that hien chuan aux ke toan dm BO Tai chinh trong viec lap va trinh bay Bao cao tai chinh.
• IV Cac chinh sich ke toan AL) dung:
• 1. Cac lorri ty gia hai doai tip dung trong ka toan:
• Viec ghi nhan, &Anil gia, xu ly cac khaki chenh lech ty gia trong nam cluoc thtic hien theo Thong ttr • so 200/2014/TT-BTC ngay 22 thang 12 'lain 2014 cua Bo Tai chinh.
• 2. Nguyen tic ghi nhan cac khotin tien va cac khoan Mon &eon Wen:
•
• 11
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• Vion dieu le dm Cong ty la: 123.926.300.000 clOng (MOt tram hai muoi ba ty chin tram hai muai • sau trieu ba tram ngan 'Jong).
• Nam (VND).
• III Chuin mac va Che do ke toan ap dking: •
•
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• CONG TY CO PHAN KHOANG SAN BINH DINH Dia chi: 11 Ha Huy Tap, Thanh pha Quy Nhon, Tinh Binh Dinh.
•
• Tie'n bao gom tin mat, tin gui ngan hang khong kY han va c6 kY han, tien dang chuy'e'n, yang tin • te. Cac khoan wang throng tin la cac khoan dau to ngan han c6 thai han thu hai hoac dao han
• khOng qua 3 thang ke' tir ngay mua,a dang chuytn d6i thanh cling nhu khong c6 nhiL rid ro
• trong viec chuyen doi thanh
3. Nguyen tac ke loan ale khoiin thu tut tai chinh: •
• Ccic khocin dart to aim gift den ngay ddo Khoan dau to dtroc phan loai la nam gia den ngay dao han khi C6ng ty coy dinh VA kha nang gia den ngay dao han. Cac khoan dau to nam gia den
• ngay dao ban bao cac khoan tien gui ngan hang c6 ky han (bao gom Ca cac loai tin phieu, kY
• phieu), trai phieu, co phial uu dai ben phat hanh bat bu6c phai mua lai tai mot alai diem nhat dinh trong tuang cac khoan cho vay nam gia den ngay dao han vai attic Bich thu lai hang kY va cac
• khoan dau to nam gill den ngay dao han khac.
• Cac khoan dau to nam gia den ngay dao han dupe ghi nhan ban dau theo gia g6c bao gom gia mua
• va cac chi phi lien quan den giao dich mua cac khoan dau tu. Sau khi nhan ban dAu, cac khoan dAu
• to nay dtrac ghi nhan theo gia tri c6 the thu hoi. Thu nhap lai tir cac khoan dau w nam gia den ngay dao han sau ngay mua dtroc ghi nhan tren Bao cao ket qua hoat d6ng kinh doanh von ca du• thu.
• Lai &roc twang truot khi C6ng ty nam gift duac ghi giam trir vao gia g6c tai thai diem mua. • Khi c6 cac bang chirng chAc chan cho thay mot phan hoac toan b6 khoan dau to CO the khong thu
• throe va s6 ton that dupe xac dinh mot each dang tin cay thi ton that dupe ghi nhan vao chi phi t chinh trong nam VA giam trir trtrc tiep gia tri dau ttr.
• • 3.1 Ctic khoan chi vay: Cac khoan cho vay duac xac dinh theo gia g6c trir cac khoan du phOng phai that • kilo dol. Du phong phai thu kilo doi cua cac khoan cho vay duoc lap can cir vao dtr kien mac ton thi • co the xay ra.
• 4. Nguyen tic ke todn no' phdi thu: Cac khoan no phai thu dupe trinh bay theo gia tri ghi s6 trir di cac • khoan du phong phai thu kilo doi. Vie phan loai cac khoan phai thu la phai thu khach hang, phai thu
• not bo va phai thu khac dupe thtic hien theo nguyen tac sau:
• Phai thu cua khach hang phan anh cac khoan phai thu mang tinh chat thuong mai phat sinh tir giao dich co tinh chat mua - ,ban gia Cong ty va nguOi mua la don vi d6c lap vai Cong ty, bao gom ca
• cac khoan phai thu ve tien ban hang xuat khau uy thac cho don vi khac.
• Phil thu not b6 phan anh cac khoan phai thu cac don vi true thu6c khong c6 to each phap nhan hach toan phu thu6c.
• Phai thu khac phan anh cac khoan phai thu khong co tinh thuong mai, khong lien quan den giao dich
• mua - ban.
• Dtr phong phai thu kho doi dupe lap cho tang khoan no phai thu kilo del can cu vao tuoi no qua han cua cac khoan no hoac dtr kien mirc ton that c6 the xay ra, C1,1 the nhu sau:
• - D6i vOi np phai thu qua han thanh toan:
• • 30% gia tri d6i khoan no phai thu qua han tir tren 6 thang den &raj I nam.
• • 50% gia tri d6i vo i khoan np phai thu qua han tir 1 nam an dtrai 2 nam.
• • 70% gia tri khoan no phai thu qua hp tir 2 nam an dtrai 3 nam.
• • 100% gia tri d6i vai khoan no phai thu qua han tir 3 nam tra len.
• - DEi np phai thu chua qua ban thanh toan nhung kilo co kha nang thu h6i: can cu vao dtr kien
• mac ton that a lap dtr phong.
• 5. Nguyen life ghi nhi)n hang ton kho:
• 5.1 Nguyen tac 14 toan hang tan kho:
• Hang ton kho dupe tinh theo gia g6c. Twang hop gia tri thuan c6 the thvc hien dupe thAp hon gia
• g6c thi phai tinh theo gia tri thuAn co the thvc hien throe. Gia g6c hang ton kho bao gom chi phi mua,
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• CONG TY CO PHAN KHOANG SAN BINH DINH Dia chi: 11 Ha Huy Tap, Thanh ph a Quy Nhon, Tinh Binh Dinh.
•
• chi phi the bien va cac chi phi lien quan true tiep khdc phat sinh de c6 duvc hang ton kho o dta diem
• va trang thai hien tai.
• Gia g6c cua hang ton kho mua ngoai bao g6m gia mua, cac loai thus khong dirge hoan lai, chi phi
• van chuyen, bec xep, bao quan trong qud trinh mua hang va cac chi phi khac a) lien quart trkrc tiep
• den viec mua hang ten kho.
• Gia ge)c ctia hang ton kho do don vi tu san xuat bao g6m chi phi nguyen lieu vat lieu true tiep, chi phi nhan tong truc tiep, chi phi san xuat chung c6 dinh va chi phi san xuat chung bien dei phat sink
• trong qua trinh chuyen hoi nguyen lieu vat lieu thanh thanh phArn. •
• Du phOng gidm gia hang ton kho dugc lap cho t&ng mat hang ton kho co gia gOc lon han gia tri thuan c6 the thuc hien duvc. Doi vai dich vu cung cap dang, viec lap du pheng giam gia &roc
• tinh theo tirng loaf dich vu c6 mirc gia rieng biet. Tang, giam s6 du du phOng giam gid hang ton kho • can phai trich lap tai ngay ket thiic nam tai chinh dugc ghi nhan vao gia yen hang ban.
• 6. Nguyen dc ke loan va khau hao TSCD haw hinh, TSCD vo hinh: • 6.1 Nguyen tfic ke loan TSCD haw hinh, TSCD vo hinh: •
• phat sinh khong thoa man dieu kien tren dugc ghi nhan la chi phi san xuat, kinh doanh trong
• KhAu hao duvc trich theo phuong phap throng thOng va tuan thO theo ty le khAu hao duce xac dinh • theo quy dinh tai Thong tu se 45/2013/TT-BTC ngay 25/04/2013 va Thong tu 147/2016/TT-BTC
• ngay 13/10/2016 sira dei, be sung mot s6 dieu dm Thong tu so 45/2013/TT-BTC ngay 25 thang 4 nam 2013 ciia be tai chinh huOng an the d6 quan sir dung va trich khau hao tai san ce dinh
• dm B6 Tai chinh.
7. Nguyen !tic ke loan chi phi tra trtrerc: •
Viec tinh va phan be chi phi tra truoc dai han vao chi phi san xuat kinh doanh timg kSi hach. toan
• &roc can cir vao tinh chAt, mire de tong loai chi phi de chon phuong phap va tieu thin phan be hop •
• 8. Nguyen tfic kE loan nvphai tra va chi phi phdi tra: • Cac khoan ng phai tra va chi phi phai tra dugc ghi nhan cho so tien phai tra trong thong lai lien quan • den hang hea va dich vu da nhan dugc. Chi phi phai tra duct ghi nhan dua tren cac uOc tinh hop ly
• ve s6 tier phai tra.
• Viec phan loai cac khoan phai tra la phai tra ngtroi ban, chi phi phai tra, phai tra not bO va phai tra
• khac duvc thuc hien then nguyen tac sau:
• 13
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5.2 Phwang phap xac clink tri hang tan kho cuai Gia tri hang ton kho cu6i kSi duvc xac dinh• theo phuong phap binh quan gia quyen. • 5.3 PIttrong phtip bath loan hang tan kho: Cong ty ap dung phuong phap ke khai thu.ong xuyen. •
• 5.4 Lap clye phong giam gici hang ton kho:
Tai san ce dinh hiru hinh duct the hien theo nguyen gid trir hao m6n lay ke. Nguyen gia tai san co • dinh him hinh bao gOsni wan be cac chi phi ma C6ng ty phai be ra de co dugc tai san co dinh tinh • den thai diem dua tai san do vao trang thai sari sang sir dung.
• Cac chi phi phat sinh sau ghi nhan ban au chi dugc ghi tang nguyen gia tai san co dinh neu cac • chi phi nay chat than lain tang Igi ich kinh to trong 'along lai do sir dung tai san do. Cac chi phi
Cac loai chi phi tra twat neu chi lien quan den nam tai chinh hien tai thi dugc ghi nhan vao chi phi • san xuat kinh doanh trong nam tai chinh. •
•
•
• CONG TY CO PHAN KHOANG SAN BINH DINH
• Dia chi: II Ha Huy Tap. Thanh pha Quy Nha-n, Tinh Binh Dinh.
• Phai tra ngtroi ban phan anh cac khoan phai tra mang tinh chAt thuong mai Oat sinh tir giao dich
• mua hang hoa, dich vu, tai san va ngtrai ban la dan vi de'c lap vai Cong ty, bao gam ca cac khoan
• phai tra khi nhap khAu thong qua ngtrai nhan ity thic.
• Chi phi phai tra phan anh cac khoan phai tra cho hang hoa, dich vg di nhan dtroc tir ngtrai ban hoc
cung cAp cho ngtrai mua nhtrng chtra chi tra do chua c6 hoa dun hoc chum du h6 sa, tai lieu ke wan va cac khoan phai tra cho ngtroi lao deng ve tien luang nghi phep, cac khoan chi phi san xuAt,
• kinh doanh phai trich trtrac.
• Phai tra nei be pilaff anh cac khoan phai tra giva don vi cAp tren va dart vi cAp dtrai truc thu6c khong
• có to cach phap nhan hach toan phu thu6c.
• Phai tra khac phan anh cac khoan phai tra khong co tinh thuong mai, khong lien quan den giao dich
• mua, ban, cung cAp hang hoa dich
• 9. Nguyen ttic ghi nhein cac khotin thi phbng phtii •
Cac khoan du ph6ng &roc ghi nhan khi COng ty co nghia vu no hien tai (nghia vu phap ly hoAc
• nghia vu lien doi) do ket qua tir met sit kien di xay ra, viec thanh toan nghia vu no nay co the se dan
• den sr giam stmt ve nhirng loi ich kinh to va gia tri cua nghia vu no do co the &rot met trac tinh dang
• tin clay.
• Neu anh hutting dm thai gian la trong yeu, du phOng se dtroc xic dinh bing cach chiEt khAu s6 ti&I..pt.-i ,--:------
• phai b6 ra trong tuang lai de thanh toan nghia vu no: vai ty le chiet khau trtrac true va phan anh CONG T
nhQng danh gia tren thi truong hien tai ve gia tri thai gian dm tien va nhang rui ro Cu the dm khoin ;c4cil:Nvilij11170U • no dO. Khoan tang len dm so du phong do that gian troi qua duqc ghi nhan la chi phi tai chinh. .; DAN Kt.
• VA KOI 10
• '----__ 10. Nguyen tfic ghi n1)n v411 chit sir hiru: PIIIA NAI
--
• 10.1 Von gop cua chit sir hiru:
/ .....-....,y,tic.?
• Von gop cua chit so him &roc ghi nhan theo so von thuc to di gop cua cac c6 dong, chit se him.
• 10.2 Theing dtr van co phan:
• ThAng du von ce phAn &roc ghi nhan theo s6 chenh lech giaa gia phat hanh va menh.gia ce phieu
• khi phat hanh !An dAu, phat hanh be sung, chenh.lechgiCra gia tai phat hanh va gia tri so sach cua co
• phieu qu9 va cAu phAn yen cua trai phieu chuyen doi khi dao han. Chi phi truc tiep lien quan den
• viec Oat hanh bo sung co phieu va tai phat hanh ce phieu qu9 &roc ghi giam thAng du: von co phan.
• 10.3 Win khac cua chit sd. Itau:
• Von khac duqc hinh thanh do be sung tir kEt qua hoat deng kinh doanh, danh gia lai tai san va gia tri
• can lai giira gia tri hop ljt cua cac tai san &roc fang, bieu, tai tro, sau khi trir cac khoan thud phai nep
(neu co) lien quan den cac tai san nay. •
• 11. Nguyen tic vii plurang pluip ghi nhan doanh thu:
• 11.1 Doanh thu ban hang hoa, tluinh pham:
• Doanh thu ban hang h6a, thanh phAtn &roc ghi nhan khi deng thai th6a min cac dieu kien sau:
• - Phan Ion rid ro va Igi ich gin lien vai quyen sa hint san phim hoc hang hoa di &rot chuyen giao
• cho ngtroi Irma:
• - Cong ty khong con nim giir quyen quan 1)% hang hoa nhu nguiyi hint hang hoa hoc quyen kiem soat hang hoa;
• - Doanh thu dtroy xac dinh tuo-ng doi ch5c than;
• - COng ty da thu ducc hoac se thu duoc Ioi ich kinh to tir giao dich ban hang;
• 14
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• CONG TY CO PHAN KHOANG SAN BiNH DINH
• Dia chi: 11 Ha Huy Tap, Thanh ph if; Quy Nhon, Tinh Binh Dinh.
• - Xac dinh &roc chi phi lien quan den giao dich ban hang.
• 11.2 Doanh thu cung cup dish vu:
• Dupe ghi nhan khi ket qua cua giao dich do dupe xac dinh mot each clang tin cay. Trtrong hop viec • cung cap dich vu lien quan den nhieu kji thi doanh thu due ghi nhan trong kSt theo ket qua phan
• tong viec da 'loan thanh vao ngay lap Bang Can doi ke toan cua kj! do. Ket qua cna giao dich cung cap dich vu duct xac dinh khi thoa man cac dieu kien sau:
• - Doanh thu &roc xac dinh tuong doi chic chan;
• - CO kha nang thu &roc Ipi ich kinh to tir giao dich cung cap dich vu do; - Xac dinh dupe phan tong viec da hoan thanh vao ngay lap Bang can d6i ke toan;
• - Xac dinh dupe chi phi phat sinh cho giao dich va chi phi de hoan thanh giao dich cung cap dich vu
• dO.
• 11.3 Doanh thu hoot d'Ong tai chinh:
• Doanh thu Oat sinh tir tien lai, tien ban quyen, c6 tire, nhuan dupe chia va cac khoan doanh thu • hoat Ong tai chinh khac dupe ghi nhan khi thoa man dong thai hai (2) dieu kien sau:
- CO kha nang thu dupe lgi ich kinhte giao dich do; • - Doanh thu dupe xac dinh Wong doi chac chart.
Co tire, Igi nhuan dupe chia dupe ghi nhan khi Cong ty dupe quyen nhan co tire hoac dupe quyen !than Igi nhuan tir viec gOp von.
• •/• • 12. Nguyen the ke toan chi phi tai chinh: Chi phi hoat dOng tai chinh bao gom cac khoan chi phi hoac,*
• cac khoan 18 lien quan den cac hog dOng dau to tai chinh, chi phi cho vay va di vay von, chi phi Opt
• von lien doanh, lien ket, 16 chuyen nhupng chirng khoan ngin han, chi phi giao dich ban chirng
khodn; Dtr phong giam gia chirng khoan kinh doanh, duphong t6n that dAu vao don vi khac,<S • khoan to Oat sinh khi ban ngoai te, to ty' gia h6i dodi... •
Khong hach toan vao chi phi tai chinh nhang nOi dung chi phi sau day: • - Chi phi phut vu cho viec san xuit san pham, cung cap dich vu;
• - Chi phi ban hang;
• - Chi phi quan 13i doanh nghiep;
• - Chi phi kinh doanh bat Ong san;
- Chi phi dAu to xay dung co ban; • - Cac khoan chi phi dupe trang trai bang ngu6n kinh phi khac; • - Chi phi khac.
• Chi phi phat hanh trai phieu dupe phin b6 don ph6 hop vai kji han trai phieu va dupe ghi nhan vao
• chi phi tai chinh nen viec Oat hanh trai phieu cho nine dich san xuat, kinh doanh thong thuOng.
Lai phai tra cua trai phieu chuyen d6i dupe tinh vao chi phi tai chinh trong ky dupe xac dinh bing
• each lay gia tri phAn ng g6c dAu kS' cua trai phieu chuyen doi nhan (x) vai lai shat cua trai phieu thong ttr tren thi twang nhung khong co quyen chuyen d6i thanh c6 phieu hoac lai suat di vay phO
• bin tren thi twang tai thoi diem phat hanh trai phieu chuyen d6i
• 1\16u c6 phieu uu doi dupe phan loai la no phai tra, khoin c6 tiro uu doi do ve ban chat la khoan lai
• vay va phai dupe ghi nhan vao chi phi tai chinh.
• a. Nguyen dcke loan chi phi ban hang:
• Cac chi phi thtrc to phat sinh trong qua trinh ban san pham, hang hod, cung cap dich vu, bao g6m cac
chi phi chao hang, gioi thieu san pham, quang coo san pham, hoa h6ng ban hang, chi phi bao hanh • san pham, hang hoa (trir hoat Ong xay lip), chi phi bao quan, (long gOi, van chuyL,... •
• 15
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• 13. Nguyen de k'd loan chi phi ban hang, chi phi qua!: 1y doanh nghifp: •
•
•
• CONG TY CO PHAN KHOANG SAN BINH DINH
• Dia chi: II Ha Huy Tap, Thanh pho Quy Nhon, Tinh Binh Djnh.
• Chi phi ban hang dtrac ma chi tiet theo timg not dung chi phi nhtr: Chi phi nhan vien, vat lieu, bao
• bi, dung cu, do dung, khau hao TSCD; dich vu mua ngoai, chi phi bing tien khac.
• b. Nguyen tic ka loan chi phi quan doanh nghiep:
• Cac chi phi quan ‘ly chung doanh nghiep gam cac chi phi ve Itrcrng nhan by phan quart ly
• doanh nghiep (Tien ltrang, tien cong, cac khoan phu cap,...); Bao hiem xa hQi, y te, kinh phi cong
• doan, bao hiem that nghiep cua than vien quan ly doanh nghiep; chi phi vat lieu van ph6ng, Ong cu
• lao Ong, khau hao TSCD dimg cho quan ly doanh nghiep; tien thud dAt, thud mon bai; khoan lap du.
phang phai thu kho doi; dich vu mua ngoai (Dien, twat, dien thoai, fax, bao hiem tai san, chay n6...); • chi phi bAng tien khac (Tiep khach, hai nghi khach hang...).
• 14. Nguyen teic va pluming phtip ghi nhan chi phi thud thu nhQp doanh nghiep hien Huth: •
• 14.1 Thue TNDN hien hank
• Thue thu nhap hien hanh la khoin thud &rat tinh tren thu nhap tinh thud. Thu nhap tinh thud
chenh lech so vai Iqi nhuan ke toan la do dieu chinh cac khoan chenh Lech tam thai giira thud va ke • toan, cac chi phi khang duvc trir cling nhtr dieu chinh cac khoan thu nhap khong phai chiu thud va
• cac khoan 16 dirge chuyen.
• • • • • • • • • • • • • • • • • •
•
•
•
•
•
•
•
• 16
•
•
• • CONG TY CO PHAN KHOANG SAN BINH DINH
• Dia chi: I1 Ha Huy Tap, Thanh ph 'd Quy Nhan, Tinh Binh Dinh.
•
• BAN THUYET MINH BAO CAO TAI CHINH CHQN LQC • 6 thring deiu nom 2019
V- THONG TIN BO SUNG CHO CAC KHOAN NIVC TRINH BAY TRONG DQ
1. TIEN VA CAC KHOAN TUONG DUONG TIEN
DOW vi tinh: VND
BANG CAN DOI KE TOAN GIUA NIEN
St cuti kj, SO (lair nom * Tien mat 564.883.692 173.782.890 * ngfin hang 31.754.608.771 52.977.241.198
- Ngan hang TMCP DT & PT - CN.Binh Dinh (VND) 1.438.253.057 126.105.286 - Ngan hang TMCP A Chau - CN.Binh Dinh (VND) 42.922.765 42.815.907
- Ngan hang NN & PTNT - CN.Binh Dinh (VND) 14.117.414 14.235.414
- Ngan hang TMCP A Chau - CN.Binh Dinh (# 807.73 USD) 18.803.954 18.698.950
- Ngan hang TMCP DT & PT - CN.Binh Dinh (# 1,300,628.8 USD) 30.233.116.456 52.768.030.224
- Ngan hang NN & PTNT - CN.Binh Dinh (# 317.66 USD) 7.395.125 7.355.417
COng 32.319.492.463 53.151.024.088 1111172Z°11
So cu6i ky SO dim nom NG T
Gia tri ght s9u vi Gid goc ghi s6 Gia gtic ;NUKE HI
ILM I OM
:IA NAM 35.173.260.274 35.173.260274 .
35.173.260.274 35.173.260.274
3. PHAI THU KHACH HANG
- Phai thu ngan han cUa khach hang
- Mineral Venture International (MVI)
- COn2 ty TNHH Dich vu Kim Phat Thanh
COng
4. TRA TRIA5C CHO NGUOI BAN St cuti kj7 SO ddu nom
* Ira tru.O.c cho nguiyi ban ngin han 1.034.542.000 649.687.000
- Cong ty TNHH Tu. van Thue T.H 50.000.000 - Cong ty TNHH TEP 390.775.000
- COng ty TNHHH DV TVTC Ke loan & Kiem toan Phia Nam 38.500.000
- Cong ty CP XNK Vat ttr may mac T&T 166.320.000
- Cong ty CP TOMECO Anh Khang 20.592.000
- Doan Dia chat 505 33.500.000
- Cong ty co phAn Cong nghe Tin Ho 2.000.000 - Cong ty TNHH XD TM Nhan Viet 660.000.000 - Hieu may Viet Huy 322.542.000
Ctng 1.034.542.000 649.687.000
17
•
• • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • •
2. CAC KHOAN DAU TU. TA' CHINH
* Ddu ttr nom gift. den ngay dao han
Ngan han
Tien girl c61:St han (TGTK 6 thang)
- Ngan hang TMCP DT & PT - CN.B Dinh
COng
SO cu6i ky SO dau nom
126.306.000
3.463.988.000
3.463.988.000
126.306.000
126.306.000
3.463.988.000
•
•
•
• 5. PHAI THU KHAC
•
BAN THUYET MINH BAO CAO TAI CHiNH CHON LOC 6 dicing 'du nam 2019
Gia gee Dv phong
Gia g6c Dty phong S6 cuOi kj, Sodaundm
Dan vi tinh: VND
• • CONG TY CO PHAN KHOANG SAN BINH DINH • Dia chi: 11 Ha Huy Tap, Thanh pha Quy Nhon, Tinh Binh Dinh.
•
• a- Phai thu ngri han khac
- Phai thu Quy phoc Iqi 219.107.674
156.391.300
225.100.178
225.100.178 • - Lien down dia chit trung Trung Bo 62.716.374
• b- Phai thu dai han khac 6.072.247.000 5.528.070.500
• * Oic khoan ky 09,101 c:1w dai km 6.072.247.000 5.528.070.500
• - KS/ quy mOi twang mo 73 ha Phu Cat 438.000.000 438.000.000
• - Ky quy mai twang mo 150 ha Phil Cat 5.555.047.000 5.010.870.500
• - Cong ty TM Viet Phu& (Dat CQC thue kho) 79.200.000 79.200.000
COng 6.291.354.674 5.753.170.678 •
6. HANG TON KHO S6 cu6i ky St) dAu nam
Gia gec Dkr phong Gia g6c Dy. phongl
- Nguyen lieu, vat lieu 9.946.928.919 6.398.659.659
- COng cu, dung cu 1.040.312.088 902.041.593
- Thanh phim 58.888.683.616 93.015.559.917
COng 69.875.924.623 100.316.261.169
Khoin muc Nha,ciia, vat kien truc
May aloe, thiet bi
Phtrang tien van tai,
truyen din
Dyng cu quill ly
Tong COng
Nguyen gia So dtr dau nam 42.887.384.488 133.152.713.120 21.409.467.444 896.112.606 198.345.677.658 - Mua trong ky 134.000.000 73.000.000 604.000.000 71.000.000 882.000.000
- Cai tao stra china
- Diu ttr XDCB hoan thanh
- Chuyen sang bit Ong
san dau to
- Thanh 15/, nhtrong ban
- Giam khac
S6 du• cutii ky 43.021.384.488 133.225.713.120 22.013.467.444 967.112.606 199.227.677.658 Gia tri hao mOn luy ke SO du• dau nam 27.635.396.470 97.093.077.829 16.872.962.682 851.884.093 142.453.321.074 - Khdu hao trong ky 1.361.534.818 4.720.496.553 695.179.353 5.750.000 6.782.960.724
- Tang khac
- Thanh ly. nhuong ban
- Giam khdc
S6 du- cuOi ky 28.996.931.288 101.813.574.382 17.568.142.035 857.634.093 149.236.281.798 Gia tri con Iai Tai n6y (tau nam 15.251.988.018 36.059.635.291 4.536.504.762 44.228.513 55.892.356.584
Tai ngay cu6i ky 14.024.453.200 31.412.138.738 4.445.325.409 109.478.513 49.991.395.860
18
•
• •
•
411 •
• 7. TANG, GIAM TAI SAN CO DINH HIYU H1NH •
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
• •
•
•
• CONG TY CO PHAN KHOANG SAN BINH DINH
• Dia chi: I I Ha Huy Tap, Thanh pha Quy Nhon, Tinh Binh Dinh.
BAN THUYET MINH BAO CAO TAI CHINH CHQN LQC 6 thdng dau narn 2019
Don vi tinh: VND
8. TANG, GIAM TAI SAN CO DINH VO HINH
Khoan muc Quyen sti dyng dat
Quyen phat hanh Phan mem may tinh
TSCD vii hinh khac
Tong Ceng
Nguyen gia Se dtr &au nam 32.950.000 32.950.000
- Mua trong ky - Tao ra tir not b6 DN - Tang do hop nhAt kinh doanh - Tang khac
- Thanh 1y, nhtrang ban - Glair' khac Se dtr cuei ky 32.950.000 32.950.000
Gia tri hao men ley ke Se dtr dAu nam 4.576.389 4.576.389
- KhAu hao trong ky 5.491.666 5.491.66 - Tang khac - Thanh ly. nhuvng ban - Gam khac S6 dtr ctieik),'' 10.068.055 10.068.055
III. Gia tri con lai
1. Tai ngay dau nam 28.373.611 28.373.611 2. Tai ngay cuei kS' 22.881.945 22.881.945
9. CHI PHI TRA TRUOC Se cuei ky Se (tau nam
* Chi phi tra trtrev dai han 25.154.224.864 21.094.408.847 - Cong cy, dung cu chin phan be 687.067.325 589.593.000 - Phi cap c.1)4nkhai thac me 10.958.931.000 11.116.251.000
- Chi phi trong rirng me 73 ha Cat Thanh 60.800.599 182.401.839
- Tien thud dAt NMX 45 nam theo hop deng thud dat 1.923.665.536 2.601.855.036
- Phi bao lanh ctia Ngan hang BIDV - CN Binh Dinh 58.524.075 72.029.629
- Phi sir dung tai lieu dia ch6.,t 259.065.900 345.421.200 - Kinh phi xay citmg co sa ha tang 5.002.281.429 6.186.857.143
- Phi cap quyen khai thac tai nguyen ntroc 40.000.000 - Tien thud Tat mo (69,Iha) 6.041.925.000
- Phi ciao tao van Milli thiet bi 58.500.000
- Phi lAp h6 so khai thac nuac 63.464.000
Cong 25.154.224.864 21.094.408.847
10. TAI SAN KHAC St) cuOi kji Se dAu nam
Tai san ngin han khac 5.604.960.759 4.243.685.542
- Thue GTGT &roc khau trir 5.604.960.759 4.243.685.542
Cong 5.604.960.759 4.243.685.542
19
• • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • •
I/ 40 II II I/ II 4i I/ I/ 41 II ID I) I, 40 41 CONG TY CO PHAN KHOANG SAN BINH DINH Diu chi: 11 Ha Huy Tcip, Thank pha Quy Nhan, Tinh Binh Dinh.
BAN THUYET MINH BAO CAO TAI CH1NH CHON LOC 6 titling drtu Heim 2019
11. PHAI TRA NGU'OI BAN SO ciaii kv So din nam
Gil tri SO co kha
Hang tri no. Gil tri
SO co !tang tra
a- Phai tri nguiri bin ngin ban 618.707.933 618.707.933 1.067.595.234 1.067.595.234 - Cong ty TNHH TM & DV Gia Long (than di) 359.709.091 359.709.091 298.480.000 298.480.000 - NguyZn Thi Mink Hien (tien mua gas binh) 48.960.000 48.960.000 34.630.000 34.630.000 - Cong ty TNHH SX va TM VuAnh 140.663.280 140.663.280 245.390.184 245.390.184 - Cang Quy Nhan 321.637.250 321.637.250 - CN Giam dinh Vinacontrrol Quy Nhan 42.457.800 42.457.800 - Cong ty TNHH Tir van thue T.H 125.000.000 125.000.000 - Cong ty TNHH DV & VT Thinh Lqi 54.545.455 54.545.455 - XN Kink doanh & PT ha tang Pisico 14.830.107 14.830.107 b- Phil tra nguiti ban (Jai ban 2.768.427.896 2.768.427.896 3.403.130.640 3.403.130.640 - Tien the drat nha may xi trong 45 nam con lai 2.768.427.896 2.768.427.896 3.403.130.640 3.403.130.640
COng 3.387.135.829 3.387.135.829 4.470.725.874 4.470.725.874
12. NGUbl MUA TRA TIEN TRUbC SO cuOi ky SO din nam * Nguiri mua tra ti&struirc ngan ban 2.941.976.400 822.807.400 - IRIS Corporation- Han Quec (# 12,840.00 USD) 298.915.200 297.310.200 - Cong ty CP Chititan Viet Nam 25.497.200 25.497.200 - Cong ty TNHH DV Kim Phit Thanh 500.000.000 - Guangxi Bafanjin Trade Co;LTD (# 67,200.00 USD) 1.562.064.000
- Cong ty TNHH DAu tti & XNK Trung Viet 55.500.000
- Cong ty TNHH TM - DT Gia Long 1.000.000.000
Cong 2.941.976.400 822.807.400
6 2.i...„,..5,..7.4.0
• • 111 • • • * • • • 0.0 • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • ‘' CONG TY CO PHAN KHOANG SAN BINH DINH Dia chi: 11 Ha Huy Tdp, Thanh ph6 Quy Nhan, Tinh Binh Dinh.
BAN THUYET MINH BAO CAO TAI CHINH CHON LOC
13. THUE VA CAC KHOAN PHAI THU, S6 dau nam
6 titling niim 2019
SO phat sinh trong kjf So ca.)) kji PHAI NOP NHA NY&
Phai thu Phai n~► p St) phii nOp
trong ky SO di thkrc
nOp trong ky Phai thu Phai nen)
I. ThuO 576.716.191 11.171.737.882 42.976.036.102 48.967.334.024 3.267.907.743 7.871.631.512 - Thus Gia tri gia tang dau ra - Thug GTGT hang nhap kh'au 10.527.175.360 10.527.175.360 - Thug thu nhap doanh nghiep 502.189.326 2.419.892.497 2.503.099.755 585.396.584 - Thug thu nhap ca. nhan 74.526.865 439.646.770 439.646.770 74.526.865 - Thug tai nguyen 11.171.737.882 7.814.947.920 11.115.054.290 7.871.631.512 - Tien thud dat 21.771.373.555 24.379.357.849 2.607.984.294 - Thug Mon bai 3.000.000 3.000.000
II. Cac khoin phii thu khic 276.954.533 653.322.100 742.142300 188.134.333 - Phi bao ye moi twang 276.954.533 653.322.100 742.142.300 188.134.333
ging 576.716.191 11.448.692.415 43.629.358.202 49.709.476.324 3.267.907.743 8.059.765.845
Quydt loan thud clic: Cong ty se chiu sz, kidrn tra et:4a ca quan thud. Do viec Cap dung 1u4t va cac quy dinh vd thud doi vhf nhidu loaf giao dich khcic nhau c6 the; chew giai
thich theo nhidu ccich Icluk nhau, s6 thud duac trinh bay tren Bcio ccio tai chinh co thd bi thay theo guy& dinh cua ca quan thud.
CONG TY CO PHAN KHOANG SAN BINH DINH Dia chi: 11 Ha Huy Tap, Thanh pha Puy Nhan, Tinh Binh Dinh.
BAN THUYET MINH BAO CAO TAI CHiNH CHON LOC 6 Mang (tau narn 2019
14. PHAI TRA NGUIJI LAO BONG - Luang phai tra cong nhan vien
SO cuoi ky SO dAu dam 7.131.460.173 5.757.623.570
C'Ong 7.131.460.173 5.757.623.570
15. CHI PHI PHAI TRA SO cuoi ky SO dau nam * Chi phi phai tra ngin 11#11 12.247.520.000 25.397.154.899 - Cong ty TNHH ttr van thu T.H 75.000.000
- Cong ty TNHH DV Tyr van TC & Kiem toan phia Nam 35.000.000 70.000.000
- TiOn thug dAt dm 69,1 ha (m6 150 ha) 629.520.000 13.500.000.000
- Kinh phi xay d,rng co so ha tang (mO 150 ha) 11.056.000.000 11.056.000.000
- Hi4 may Viet Huy 452.000.000
- Chi phi lam hang xuat khau (Chi phi van chuyOn) 771.154.899
ging 12.247.520.000 25.397.154.899
16. PHAI TRA KHAC SO cuOilc , SO dAti ham CI
* Phil tra ngin han khac 1.226.307.282 1.076.683.0 8 MACH UICH
- Kinh phi Cong doan 662.895.667 519.879.5 rill CF VA
- Bao hiem Xa hOi 108.653.074
- Bao hi6'm Y 10.728.298
- Bac) hi6in That nghie'p 35.957.598 13.535.259
- Phan Huy Hoang 199.074.490 193.424.650
- Tam thu thue thu nhap Ca nhan 120.068.430 289.485.255
- Thue thu nhap ca nhan ngi.ro•i ngoai cong ty 4.957.400 3.397.400
- CO clang Quach Xie'u An 750.000 750.000
- Qujt tra co tirc 11.981.500 11.981.500
- Co tirc 10% nam 2011 dm co clang Itru ky san chirng khoan SME 1.949.000 1.949.000
- ThO lao HDQT; BKS va this kji thang 12/2018 50.000.000 23.000.000
- Khac 19.291.825 19.280.425
C(ing 1.226.307.282 1.076.683.058
17. QUii KHEN THVONG, PHUC L(.51, BAN DIEU HANH - Quj, khen thtrOng - Qu5' thtkmg Ban quan Iv, dieu hanh cong ty
ging 1.018.965.828 8.912.328
SO cuOi ky
SO d'au nam 1.018.965.828
8.912.328
22
• • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • CONG TV CO PHAN KIIOANG SAN BINH DINH
Dja chi: 11 Ha Huy Tap, Thanh phi; Quy Nhan, Tinh Binh Dinh.
BAN THUYET MINH BAO CAO TAI CHINH CIIQN LQC 6 (hang dau nam 2019
18. VON CHU SO HIA
a/ Bang dOi chiOu biCn d9ng via von chti sa ham
Cac khoin muc thuOc von chti s&Itiru
Von dau to- cua elm so halt
FI:ing dir von CO phan
Quy dau A fir phit trien
Chenli It:11
ty gill
Loi nhtfan sau thuC clura phan
phiii TOng Ging
A 1 2 3 4 5 6 SO du Tau nam trtrirc 123.926.300.000 19.391.000.000 36.200.946.838 11.714.297.658 191.232.544.496 - Tang von trong ky truck - Lai trong ky trtrok 9.678.091.170 9.678.091.170 - Tang khac 1.385.366.658 1.385.366.658 - Gam von trong ky trtrac - Lo trong ky trtrac - Gam khac 9.836.879.658 9.836.879.658 So dtr cuOi kj, trtrOc 123.926.300.000 19.391.000.000 37.586.313.496 - 11.555.509.170 192.459.122.666
SO (luau nam nay 123.926.300.000 19.391.000.000 39.038.027.496 - 13.831.744.670 196.187.072.166 - Tang win trong kj, nay - Lai trong ky nay 8.057.563.682 8.057.563.682 - Tang khac 2.071.864.500 2.071.864.500 - Gam von trong ky nay - L6 trong ky nay - Giam khic (*) 13.467.380.500 13.467.380.500
SO dtr cad 14 nay 123.926.300.000 19.391.000.000 41.109.891.996 - 8.421.927.852 192.849.119.848
Chi dui:
(*) Giam khdc ciia lqi nhwin sau thuJ chtra phiin phoi cluar (rich theo Ngh/ cluyt DHDCD thuemg nien nam 2019 so 06/NQ-DHDCD-BMC ngay 20/4/2019. so tan (VND)
- Trich co; tac nam 2018
- Quy khen thuong phut 1qi nam 2018
- Thuang ban ilau hanh nam 2018
- Quy dau to pha(lrien nam 2018 ging
g -. — Z x-+ -.... ,.. 8 m....-: g-
'
4 .,,,
3 31.. -4 < -‹ P
z c 23r, 0 is, so- -. z
9.914.104.000
1.346.738.000
134.674.000
2.071.864.500 13.467.380.500
CONG TY CO PHAN KHOANG SAN BiNH DINH Dia chi: 11 Ha Huy Tap, Thanh pho Quy Nhon, Tinh Binh Dinh.
BAN THUYET MINH BAO CAO 6 dicing dilu nain 2019
TAI CHINH
b/ Chi tiet von dAu tir chii so. hOu Tj'1* SO cuoi ky SO clan nam
- V6n cua Cong ty me 0%
- Von gop cua d6i tuqng khic 100% 123.926.300.000 123.926.300.000 gong 100% 123.926.300.000 123.926.300.000
c/ Cac giao dich a von vOi nhu4n
emu sO va phan phOi co tire, chin 10 KY nay Ky truck
- Von dim to cua cha sifr hfru
+ VOn gop dist' nam 123.926.300.000 123.926.300.000
+ V6n gop tang trong ky
+ V6n g6p giam trong ky
+ Vim gop cuOi 10 123.926.300.000 123.926.300.000 - Co tar 10 nhutin dd chia 9.914.104.000 8.674.841.000
d/ CO phieu So cuoi ky SS dau nam ,
- SO linyng co phieu dang kj, !Alit hanh 12.392.630 12.392.6 30
- SO itnyng co phieu ban ra cling Chung 12.392.630 12.392.63(t
+ CO phieu ph6 thong 12.392.630 12.392.639
+ Co phieu tru dai
- SO Itnyng co phieu dirge mua 141
+ CO phieu ph6 thong + Co phieu tru dal - SO Itning co phieu dang Inn hank 12.392.630 12.392.630
+ Co phieu ph6 thong 12.392.630 12.392.630
4- Co phieu tru dai * MOh gin c6 phie'u dang ltru hanh: 10.000 d/CP
e/ Cac quj, caa doanh nghi0 41.109.891.996 39.038.027.496
- Quy DAu to va Rat trien 41.109.891.996 39.038.027.496
18. CAC KHOAN MIX NGOAI BANG CAN DOI KE TOAN * Ngoid to cac loaf
- USD SO cuOi kj, Si) dAu nam
1,301,754.19 2,280,029.74
COng 1,301,754.19 2,280,029.74
VI. THONG TIN BO SUNG CHO CAC KHOAN MIX TRINH BAY TRONG BAO CAO DONG KINH DOANH GItJA NIEN DO
1. TONG DOANH THU BAN HANG VA CUNG CAP DICH VU Ky nay
- Doanh thu ban hang 124.290.007.491
KET QUA HOAT
Ky truck
41.697.014.547
Ci)ng 124.290.007.491
41.697.014.547
• • • • 24
28.480.273 2.395.744 vi
4,
Ky nay Ky truck
993.475.068
91.818.182
993.475.068
91.818.182
Ky nay
Kj, trtr&c 10.465.365
10.465.365
Ky nay KY truck
6.833.323.702 i .159.20-.10:2
6.833.323.702 1.159.207.102
Ky nay Ky truck.
28.480.273 2.395.744i:1 R; C.
TAI C
• • CONG TY CO PHAN ICHOANG SAN BINH DINH • Dia chi: 11 Ha Huy Tap, Thanh phd Quy Nhan, Tinh Binh Dinh.
• • BAN THUYET MINH BAO CAO • 6 thong cidu nom 2019
2. DOANH THU THUAN VE BAN HANG VA CUNG CAP INCH VI)
- Doanh thu thuAn ban hang
COng
3. GIA VON HANG BAN
- Gia v6n cua thanh phAm da ban
99.351.628.930 30.234.452.436
Cong
99.351.628.930 30.234.452.436
4. DOANH THU HOAT BONG TAI CHINH Ky nay Kjr
- Lai tin giri, tin cho vay 175.559.793 2.542.377
- Lai chenh lech ty gia da thtrc hien 651.038.682 604.421.592
ging 826.598.475 606.963.969
5. CHI PHI TAI CHINH
- Lai tin vay
- L8 do chenh lech tjt gia da thkrc hien
- Lo chenh lech ty gia hSi doii chtra thvc hi'On
COng
6. THU NHiiP KHAC - Doanh thu tuyAn mau, nghiAn xi
- Thanh ly tai san Binh
- Thu nhap khac
Cong
7. CHI PHI ICHAC - Chi phi khac
C(mg
8. CHI PHI BAN HANG VA CHI PHI QUAN DOANH NGHItP
a) Cac khoin chi phi ban hang phat sink trong ky
- Chi dich vu bao bi
- Chi phi khau hao TSCD
- Dich vu mua ngoai
- Cac khoan chi phi ban hang - Chi phi bang tien khac
Qng
25
• • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • •
TAI CHINH
Ky nay
Ky trtrov
124.290.007.491 41.697.014.547
124.290.007.491 41.697.014.547
Ky nay
Ky trtr4rc
•
• CONG TY CO PHAN KHOANG SAN BINH DINH • Dia chi: 11 Ha Huy Tap, Thanh phi Quy Nhan, Tinh Binh Dinh. •
• BAN THUYET MINH BAO CAO TAI CHINH •
•
6 thting diiu ntim 2019
Cac khoin chi phi quail ly doanh nghi4 Oat sinh trong ItY Ky nay Ky triroc
• - Chi phi nhan vien quail 1Y 2.999.859.500 1.973.536.990
• - Chi phi dO dung van phong 12.818.040 25.621.731
• - Chi phi khAu hao TSCD quail 1Y 24.743.378 19.251.712
• - Thue va le phi 4.188.190.498 719.176.721
• - Dich vu mua ngoai 2.193.580.534 2.194.433.546
• - Cac khoan chi phi QLDN khac
• COng 9.419.191.950 4.932.020.700
• 9. CHI PHI SAN XUAT, KINH DOANH THEO VEU TO Ky nay KS, t rink
• - Chi phi nguyen lieu, vat lieu 40.042.952.926 37.228.539.403
• - Chi phi nhan cong 12.301.985.627 8.966.060.797
• - Chi phi khau hao TSCD 6.434.500.305 5.961.314.1
• - Chi phi dich vv mua ngoai 27.843.622.361 18.988.092.92 iv
• - Chi phi bing tien khac 184.538.000 2.527.993.951Km %doh!'
Ill VAN u COng 86.807.599.219 73.672.001.2180i KE 10AI •
,ft.IA MAN
•
0
•
ID
10. CHI PHI THUE THU NI-4P DOANH NGHIEP HIEN HANH
- Chi phi thue TNDN tinh tren thu nhAp chit' thue hien hanh
Ky nay •IiA NAM
KS, trtrorc --:C;$
2.419.892.497 1.120.543.6
COng 2.419.892.497 1.120.543.661
• 11. LAI CO BAN TREN CO PHIEU Ky nay Ky truck
• - Lgi nhuan ke toan sau thue TNDN 8.057.563.682 4.936.711.690
• - Trir quS' khen thugng, phac lgi 1.481.412.000 1.064.590.000
• - Lgi nhuan phan b6 cho co long so hi:1u co phieu phO thong 6.576.151.682 3.872.121.690
- CO phieu phi thong dang Itru hanh binh quan trong kY 12.392.630 12.392.630 • - Lai co' ban tren co phi&I 531 312 •
• 12. CHI PH! CUA HOI DONG QUAN TRI VA BAN KIEM SOAT KY nay Ky trtrov
• - Thu lao cua 1-1Oi dOng quart tri va Ban kiem soat 187.000.000 132.000.000
• ging 187.000.000 132.000.000
•
•
•
•
•
• •
• • • ID 26
6 thang d&u nom 2019 13. THUE TNDN PHAI NOP VA LOI NHUAN SAU THUE TRONG KY
Ky nay Kr trtrov
+ Timg lqi nhu4n trtro'c thue 10.477.456.179 6.057.255.351 - T6ng loi nhuan chit] thug 20% 10.477.456.179 6.057.255.351
+ Cie khoan dieu chinh tang 1.746.203.714 1.228.045.083
- Khoan dieu chinh tang chju thug 20% 1.746.203.714 1.228.045.083
+ Cac khoan dieu chinh giam 124.197.410 447.687.107 +'mg thu nh4p chin thue 12.099.462.483 6.837.613.327
- T6ng thu nhap chiu thug 20% 12.099.462.483 6.837.613.327 • Thue TNDN phai nop nam nay 2.419.892.497 1.367.522.665
- Thug TNDN nam nay chiu thue 20% 2.419.892.497 1.367.522.665
+ Thue TNDN duvc mien, giam 246.979.004 + Thue TNDN con phai n6p 2.419.892.497 1.120.543.661 + Loi nhu4n sau thue TNDN 8.057.563.682 4.936.711.690
• •
•
•
•
•
•
•
•
• • VII. NIItiNG THONG TIN BO SUNG
• 1- Giao dich gifra cac ben lien quan: Khong phat sinh
•
• CONG TY CO PHAN KHOANG SAN BINH DINH • Dia chi: 11 Ha Huy Tap, Thanh pha Quy Nhoii, Tinh Binh Dinh.
• • BAN THUYET MINH BAO CAO TAI CHINH
• 2- Ve boo cao ph4n:
• vyr kinh doanh: • C6ng ty hog Ong trong linh vi,rc khai thac va chg bin khoang san va chi CO mat hang chit yeu la ode loai quang
• khoang san titan, host Ong san xuat cita cong ty la mot guy trinh khep kin tir khau khai thac den khau san xuat ra
• thanh pham tieu
• - Ve khu clia
• Hoat d6ng san xuat cita Cong ty nam trong pham vi mot tinh.
• 3- Bao cao ye Cling cu tai chinh: Tinh hinh sir dung cong cu tai chinh phai sinh tai doanh nghiep:
• - Ve hop c.tong ky han: Khong phcit sinh
• 4- S6 lieu so sanh
• S6 du (tau nam tren Bao cao tai chinh 6 thang (tau nam 2019 kgt thoc ngay 30 thang 06 nam 2019 la so du cuOi
• nam tren Bao cao tai chinh nam 2018 da &roc kiem toan boi cong ty TNHH Dich v4i Tu van Tai chinh Kg toan va
• Kiem toan Phia Nam (AASCS).
• Lap, ngay 06 thcing 08 nam 2019
• Ngubi lap bieu Ke toan truirng TOng Giam cl6c
• (Kj,, ho ten) (1“,, ho ten) Ong dAlu)
S • Nguyen Thi Tuyet Minh HuYnh Ngoc Bich
• •
•
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• 27
