UBND tinh Thai nguyenCong ty CP DT & TM TNG

-----&------S6: 1399/CV/TNG-2015

"V/V cong b6 thong tin v~BCTC quy 3.2015"

CQng hoa xii hQi chu nghia vi~t namDQC I~p - Tl}' do - Hanh phuc

-------000-------

Thai Nguyen, ngay 12 thang 10 nam 2015

Kinh gui: - Uy ban chung khoan nha nurrc

- S('y giao djch chimg khoan Ha nQi .

1. Ten cong ty: Cong ty cB philn dilu ttr & thirong mai TNG.2. Mil chirng khoan: TNG.3. Dia chi tru sa chinh: 160 Duong Minh c~u - TP Thai Nguyen - Tinh

Thai nguyen.4. Di~n thoai: 02803858508/ May le : 115 Fax: 02803 8564085. Ngiroi thirc hien cong b6 thong tin: Nguyen Van Dire6. Noi dung cua thong tin cong b6:

Bao cao tal chinh quy 3 nam 2015Bang din d6i k~ toanoBao cao k~t qua hoat dong san xuat kinh doanh.Bao cao luu chuyen tien t~ (Dang t6rn hroc)

- Ban thuyet rninh bao cao tai chinh (Dang t6rn hroc)7. Dia chi Website dang tai toan b(>bao cao tai chinh: www.tng.vnChung toi carn k~t cac thong tin cong b6 tren day la dung S\I that va hoan toanchiu trach nhiem tnroc phap luat v~ n(>idung thong tin cong b6.

- Nhu kinh giri- LUuVT.~

NO'i nhlin :

CTCP aA.u TU' vA. THU'ONG M~I TNG

Dia chi: 160 - Duong MinhCau - TP Thai Nguyen - Tinh Thai Nguyen

Tel: 0280 3858508/ext: 214 - Fax: 02803 856408

Bao cao tai chinh

Quy 3 Nam titi chinh 2015

Mliu s6 BOla-ON

(Ban hanh theo Thong ttr s6 200/201417T-BTC ngay 22/12/2014 CLio B(57ai chinh)

BANG CAN DOl KIt ToANT\li ngay 30 thang 09 nam 2015

TAl SAN I----r=2__L-1 _3_100

110

I I I

112

120

121

122

123

130

13I

132

133

134

135

136

136B

137

139

140

141

149

150

151

152

I- ~

A. TAl SAN NGAN H~N

I. Ti~n va cac khoan turrng duong ti~n

I. Tien

2. Cac khoan tuong duong ti€n

II. Diiu ttr tai chinh ng~n han

I. Chung khoan kinh doanh

2. Dir phong giam gia chirng khoan kinh doanh (*)

3. E>ftunr nam gilt d~n ngay dao han

III. Cac khoan phai thu ngh han

I. Phai thu ngan han cua khach hang

2. Tra truce cho nguoi ban ngan han

3. Phai thu ni;>ibi;>ngan han

4. Phai thu theo ti~n do k~ hoach hQ1Jd6ng xay dung

5. Phai thu v€ cho vay ngan han

6. Phai thu ngan han khac

- Phai thu khac 1388

7. Du phong cac khoan phai thu ngan han kho doi (*)

8. Hi san thi~u cho xu I)'

IV. Hang tan kho

I. l lang t6n kho

2. Du phong giam gia hang t6n kho (*)

V. Tai san ng~n han khac

I. Chi phi tra tnroc ngan han

2. Thu~ gia trj gia tang duoc khciu tnr

3. Thu~ va cac khoan khac phai thu Nha ruroc

4. Giao dich mua ban lai trai phieu Chinh phu

5. Hi san ng~n han khac

B. TAl SAN oAI H~N

l. Cac khoan phai thu dai han

I. Phai thu dai han cua khach hang

2. Tra truce cho nguoi ban dai han

3. V6n kinh doanh a don vi tnrc thuoc

4. Phai thu ni;>ibi;>dai han

5. Phai thu v€ cho vay dai han

6. Phai thu dai han khac

7. Du phong phai thu dai han kh6 doi (*)

II. Tai san c6 djnh

I. Tai san c6 dinh htru hinh

- lguyen gia

- Gia tr] hao mon luy k~ (*)

2. Hi sin c6 dinh thue tai chlnh

153

154

155

200

210

211

212

213

214

215

216

219

220

221

222

223

224

I

~acuo_'i "" I_S_6_d_iiu_ll_lilll __4 -----t- 5

______ .L.- 1

722,122,611,582 537,500,748,456

7,176,704,526 14,227,312,430

7. I76.704.526 14.227.312.430

337,596,571,624

302,167,775,690

6.546,71 1.673

86,400,000

34. I25,808,397

27.113,189,783

(5.330. I24. I36)

347,985,126,183

35 1,736,594,305

(3.751.468. I22)

29,364,209,249

I1,3 I8,848,907

17.823,937.187

22 I.423. I55

821,131,487,040

680,883,125,599

632,255,286,625

933.469.4 I 1.387

(30 I,214, I24,762)

8.767,682.886

176,219,300,751

164,641.543,232

4, I15.454.695

12.997.346.63 I

8.377.227.659

(5.535.043.807)

324,797,838,494

327.836,278,315

(3,038.439.82 I)

22,256,296,781

6.24 I.962,269

12,384.69 I,655

3.629.642.857

660,408,814,288

567,746,269,468

508,632,62 I,883

764,526.96 I.547

(255,894,339,664)

18,865,376,668

- Nguyen gia

- Gia tri hao rnon luy k~ (*)3. Tai san c6 djnh vo hinh ;'''!;

225

226

227

228

229

230

231

232

240

241

242

250

251

252

253

254

255

260

261

262

263

268

270

- Nguyen gia

- Gia trj hao mon luy k~ (*)

Ill. Bilt (f(ing san (f§u ttr

- Nguyen gia

- Gia trj hao rnon luy k~ (*)

TV. Tili san do' dang dai han

I. Chi phi san xuat, kinh doanh de dang dai han

2. Chi phi xay dung co ban do dang

V. D§u tu tili chinh dai han

1. 8~u nr vao cong ty con

2. 8~u nr vao cong ty lien doanh, lien k~t

3. 8~u nr gap von vao don V! khac

4. Dir phong dau nr tai chinh dai han (*)

5. 8~u nr n~m gill' d~n ngay dao han

VI. Tai san dai han khac

I. Chi phi tra truce dai han

2. Tai san thue thu nhap hoan lai

3. Thi~t bi, v~t tu. phu tung thay the dai han

4. Tai san dai han khac

TONG C(>NGTAl SAN (270 = 100 + 200)

12,894,064,307

(4,126,381.421 )

39,860,156,088

46,439,198.459

(6,579,042,371)

118,104,614,815

118,104,614,815

3,500,000,000

4,271.150.000

603,658,806

(1.374,808.806)

18,643,746,626

18,016,874,254

626,872,372

1,543,254,098,622

27,515,446,125

(8.650,069,457)

40,248,270,917

45.633,948,459

(5,385,677,542)

74,311,276,591

74,311,276.591

4,800,000,000

4.271.150.000

1,300,000,000

(771.150,000)

13,551,268,229

12,924,395,857

626,872,372

1,197,909,562,744

Mil s6

1-C~NQ PHAI TRA -

I. Nt}'ng~n han

I. Phai tra nguoi ban ngan han

2. Nguoi mua tra tien truce ngan h\U1

3. Thu~ va cac khoan phai nop nha mroc

4. Phai tra ngiroi lao dong

5. Chi phi phai Ira ngan han

6. Phai tra noi bo ngan han

7. Phai tra theo tien do k~ hoach hop dong xay dung

8. Doanh thu chua thirc hien ngan han

9. Phai tra ngan han khac

10. Vay va no thue tai chinh ngan han

1 1. Du phong phai tra ngan han

12. Quy khen thuong, phuc IO'i

13. Quy blnh 6n gia

14. Giao dich mUl ban lai trai phieu Chinh phu

II. No' dai han

2300

310

311

312

313

314

315

316

317

318

319

320

321

322

323

324

330

331

332

333

334

335

336

337

338

339

Thuyet minh I----------------f-----+---- -+

3 J

NGUONVON

----~----~----

I. Phai tra ngiroi ban dai han

2. Nguoi mua tra ti~n tnroc dai han

3. Chi phi phai Ira dai han

4. Phai tra noi bo v~ von kinh doanh

5. Phai tra noi bo dai han

6. Doanh thu chira thuc hi~n dai han

7. Phai tra dai han khac

8. Vay va no thue tai chinh dai han

9. Trai phieu chuyen d6i

I_S_6_cu_6_i_n_iln_I_~!-~~~m---

_ 4 J 51,179,579,428,211 935,788,194,967

937,059,331 ,093 748,115,512,400

147,508,988,069 76.375,158,354

3,80 1.772.851 9.983.695,618

10,560,912,446 3.148.786,513

27,441.953,036 30.071,874,690

10,368,377.936 9,261,857,381

780,850,881

736,591.434.903

5,040.971

242,520,097,118

242,520,097,118

979,038,394

618,197,718.920

97,382,530

187,672,682,567

.,J

187,672,682,567

10. C6 phieu uu dai

I I. Thue thu nhap hoan lai phai tra

12. D\T phong phai tra dai han -.:

13. Quy phat tri~n khoa hoc, cong nghe

D. VON CHU SO HUuI. van chii so' hfru

I. V6n gap cua chu sa hiru

- C6 phieu ph6 thong c6 quyen bi~u quyet

- C6 phieu tru dai

2. Thang du von c6 phan

3. Quyen chon chuyen d6i trai phieu

4. V6n khac cua chu sa hiru

5. C6 phieu quy (*)

6. Chenh lech danh gia lai tai san

7. Chenh lech tY gia h6i doai

8. Quy dau nr phat trien

9. Quy h6 trc s~p xep doanh nghiep

10. Quy khac thuoc v6n chu sa hiru

II. LQ'i nhuan sau thue chua phan ph6i

- LNST clura phan ph6i luy k~ d~n cuoi ky tnroc

- LNST chua phan phoi ky nay

12. Nguon v6n dfiu nr XDCB

II. guan kinh phi va quy khac

I. gucn kinh phi

2. gu6n kinh phi dii hinh thanh TSCD

TO G C(>NG NGUON VON (440 = 300 + 400)

340

341

342

343

400

410

411

411a

411b

412

413

414

415

416

417

418

419

420

421

421a

421b

422

430

431

432

440

363,674,670,411

363,674,670,411

219,425,690,000

219,425.690,000

29.692.043.186

55.419.591

44.927.956.783

10,613,188.342

58,960,372,509

58,960.372.509

1,543,254,098,622

262,121,367,777

262,121,367,777

162,881,160,000

162,881,160,000

29,860.679.546

55.419.591

28.042.547.057

5,430.252,426

35,851,309,157

35,851.309,157

1,197,909,562,744

Nglf()'i I~p bi~u

(Ky, hQ ten)

Tdn Thj Thu Ha

K~ toan truong

(Ky, hQ ten)

dTO~G~~4~4

L~p ngay 12 thang 10 nam 2015

Ciam d6c

D11

CTCP f>AU TV' vA THUONG M~I TNG

Dia chi: 160 - Duong Minh C~u - TP 'thai Nguyen - Tinh Thai Nguyen

Tel: 0280 3858508/ext: 214 - Fax: 02803856408

Bao cao tili chinh

Quy 3 Nlim tili chinh 2015

M~u s8 802- ON

(Ban hanh rheo Thong tir s6 20012014m:BTC ngay 221121201./cua 89 Tat chinh)

BAo cAo KET QuA KINH DOANH QuY IIINAM 2015Dan vi tinh : D6ng

Luy k€ tic dAu nam d€n cuBi ky nayQuy3Thuy~tminh ~-----------r----------~------------.-------------~Ma sBChi tieu

Nam nay Nlim tnro'cNlim nay Nam truce

I. Doanh ..~.h..u.~~~ han~ ..v..~..~.u."'.~..~.~p'..~.j.~.~..v..~ . ..o..~ ~~~.!?~~.t3.~.~.!.~.~4

..~.....<::.~.~..~.~.?~".J:~i.~.~..~.r.'!..~.~.~.".~..~~.IJ.................................................. 023. Doanh thu thuAn v~ ban hang va cung cAp djch

.~.';I..<.~~..~.O'.I ~..O'.z..> 1..0. ~.z.~.~!?~!.J.~.6.!.J.~~ s..~~.,.s.s.!!.~s..o.!~.s..s. J.!~.z.~.~~.J.~.~~~~!.s.!.6. J.~~.2.?!.6.S.?!~.J.s.!!.6.s...

556.157.604...................................................5..5.~:.•.5.?:~~~ .

-l, G..ill vBn harl~ ..?a.". .

5. LQ·j nhu~n gQP ban hang va cung c~P djch vI} (20= 10 - II)

II

20 J93,695,500, J J8.........................................

..~ I?<>.:.'"..~..~.~.u...~.<>.~~..~?."..~t.a..i..c.~.i"..~ ~.I....... . .

..?: <::.~i. .Jl.~•..t.a..i..c..~i."..~ . .. J2. I.~.!~~.3..!~~.O'.!9..3..s.1.~.•.9.~~:?~.S.:.5.!? . 51,604. I04:.o.~.6. ~J..~?J~.'.~.?3..'}g.z..

......~..Tr.CJ.~g..ct.~:..c::.~i..p.~f ..I~i..~'<lX.

..~: <::.~i...Jl.~.i..~.~."...~a.."..~ .

23 ... IJ.~?i.~:1.!3.:.~5..L ..'.5.:y?3.:.().'?:~()~........~.2:.?~q:7./6, 9.q?. ./8.299, 725 ../71

. J.~.:?~.~.:9.3..3..:~}..t. ~.:.s.~~.:?~..J.:3..~g z.~!g~~:?~?:.6.~~ J.?:~}~.'.~.?3..'.y~~..25

..?: <::.~ip..~•...<ju.~."...IJ ..rl..?:.'"..~"..~.~.i~.p................... 26 s.3..:~~~.:.s.?~.:?J.9. 3..~.:.J.?~.:.s.~.9..:.J.s.g J.~~!.JJ.J.:.s.9.g:.6.9.? 7.~.~.J.~..I.~7.~.~,9..~'O'..

10. LQ'i nhu~n thuAn tic hoat d{ing kinh doanh {30 =

.z.~..::t:.(~.t~.z.z.).~.<.~?::t:.~.~.n }.o. ~~.!.I.?I.t3.~.~.!~~?. ~~.!~9..3..!~~.~.!~..1.S. ?l.~.l.~!~~~.t3.~~ ~.~.~.~.~.~~.9..3.:.~.9..3...

...I..I..~.T~y ..".~.~.p...~~.a.c. 3..~ \.?g.~.Q?I.}g.??9..I ~.3.!,.3. .•.6.:9..1..6. 3.:3..3.~.~3.!.~.'.z.~.s. \.:.6..~g.?.t9.?.??.~...1.Z.~<::.~.ip.~•.~~~.c. 3..2. I.:~.2.g.??~?.. 5..•.6.:.3..1.6.:3.5.3. (j.O'(j.~~~.!...?~.9... s..6.}/j~?:}}~

.t.?:.~yi .."..~.u..~.".~.~.~~~~.O'.~~.I ~..~~L .14. Tiing \0 nhu~n k€ toan trurrc thu~ (50 = 30 +

40)

. ~.o. I.!~3..~.?~.9..?~.s.?

50 ..~?~1.~.3..~3..~?:.?~.3...

9.049.148.305

.1~ ..<::.~.i.p.~•...t.h..~~T~.'?.~ ...~.~.~"...I~L..... ......17. LQ'i nhuan sau thu€ thu nh~p doanh nghi~p (60

= 50~u?I~.?2) 60

.1S.~.~~i~?:..~~."...tr.e."..~.~...P..~.i.~.lJr>. .7.0. I??~? I..?~??.

20,241,175 13,603,412

52

..............................~~.!?~~.!.1.9..S..!~s..~~~.!~?~.!~~3.A?~s.~~?~~!~?~.~509. ~O~~9.~.~~..I?~~.O'8

2.!.9.I} ?!.?~L20,241,175 13,603,41220. ce phj~u 90

~gU'('ri l.{ip bi~u

(Kj', hQ ten)1WK~ toan truong

(Ky, hQ ten)

TrAn Thj Thu Ha

CTCPDAU TU'VA THUONG M~I TNG Bao cao tai chinh

Dia chi: 160 - Duong Minh Cau - TP Thai Nguyen - Tinh Thai Nguyen

Tel: 0280 3858508/ext: 214 - Fax: 02803 856408

Quy 3 Narn tili chinh 2015:vI~u sa B03-D:,\

(Ban hanh theo Thong nr s6 200/20 14/Tf-BTC ngity 22/12/201-1cua B6 Tai chinh)

BAo cAo LUll CHUYENTIEN T~(11Ieo phuong phdp true tiip)Tir quy I d~n quy 3 narn 2015

Chi tieu MasaThuyit

Nam nay I Nam truceminh

- -.I 2 3 4 5

-- L __ -- -~T. Luu chuyen ti€n tir hoar dQng kinh doanh 0 0

I. Ti~n thu nr ban hang. cung cap dich vu va doanh thu khac 0\ \ ,288,549,307,265 920,767,447.034

2. Ti~n chi tra cho nguoi cung dp hang h6a va dich V\I 02 -94\,820,2\9, \55 -668.846,058,548

3. Ti~n chi tra cho ngiroi lao dong 03 -340,799,669,547 -264,911, \56,348

4. Ti~n liii vay da tra 04 -42,280,746,909 -48,299,725,47\

5. Thu6 thu nhap doanh nghiep da nop 05 -6,788,380.577 -6,202,606,392

6. Ti~n thu khac ur hoar dong kinh doanh 06 44,880,497,412 49,7\9,035,324

7. Ti~n chi khac cho hoar dong kinh doanh 07 -84.674,837,327 -82,083,558,223

Luu chuyen ti~n thu§n tir hoat dQng kinh doanh 20 -82,934,048,838 -99,856,622,624

I. Ti~n chi d~ mua sam, xiiy dung TSCf) va cac TS dai han khac 21 -43,049,983.139 -68,406.196.916

2. Ti~n thu nr thanh IY.nhuong ban TSCD va cac tai san dai han khac 22 0 762,000.000

3. Ti~n chi cho vay, mua cac cong CI,I no cua don vi khac 23

4. Ti~n thu h6i cho vay, ban lai cac cong cu no cua don vi khac 24 699,74\,194

5. Ti~n chi d§u ur gop v6n vao don vi khac 25 -6. Ti~n thu h6i d§u nr g6p v6n vao don vi khac 26 -

7. Ti~n thu lai cho vay. c6 nrc va loi nhuan duoc chia 27

Luu chuyen ti~n thu§n tir hoat dQng d§u tir 30 -42,350,241,945 -67,644,196,916

III. Luu chuy~n ti~n tir hoat dQng tai chinh - -I. TiEn thu tir phat hanh c6 phieu. nhan v6n gop cua chu sa hiru 31 - -2. Ti~n chi tra von g6p cho cac chu sa hiru. mua lai c6 phieu cua doanh 32 -

nghiep da phat hanh3. Ti~n yay ngan han. dai han nhan dlI9'C 33 1.283.\61,039,864 1,017,00 I,680,662

4. Ti~n chi tra no g6c vay 34 -I, 100, I09.383,874 -849.789,172,572

5. Ti~n chi Ira no dai han 35 -55.476,853.071

6. C6 urc. loi nhuan da tra cho chu sa hiru 36 -9.34\,120,040 0

Luu chuy~n ti€n thu§n tir hoat dQng tai chinh 40 118,233,682,879 167,212,508,090

Liru chuy~n ti~n thuiin trong ky (50=20+30+40) 50 -7,050,607 ,904 -288,311 ,450

Ti~n va nrong duo'ng ti~n diiu k5' 60 14,227,312,430 12,199,694,781

Anh huang cua lfJay d6i ty gia h6i doai quy d6i ngoai t~ 61

Ti~n va tuo'ng dirong ti~n cuai ky (70=50+60+61) 70 VIJ.34 7,176,704,526 11,911,383,331

:'\guo'i I~pbi~u(Ky. ho (en)

Ki toan truong(Ky, ho ten)

TrAn Thi Thu Hil

DON VI: CONG TV CP DAu TV' vA TM TNG

Dia chi: 160 duong Minh C~tJlTPTN

Tel: 0280 3858508fEXT: 214; Fax: 02803 856408

Bao cao tai chinh

Quy 3 Nam tai chinh 2015

Mliu sB 09 - ON

(Ban hanh theo Thong tu s6 200/20 /4/TT-BTC ngay22/12/20/4 cua B9 ra. chlnh)

BAN THUYET MINH BAo cAo TAl CHiNH CHQN LQCQuy 3 nam 2015

J- D~e di~m hoat d{lng ciia doanh nghi~p

1- Hinh thirc sa hiru von : Cong ty c6 phani

2- Linh VI,J'C kinh doanh : San xu~t kinh doanh trong va ngoai mroc

3- Nganh nghe kinh doanh :

- San xu~t va mua ban hang may rnac

- San xu~t bao bi gi~y, nhua lam tui nilon, ao rnua nilon va nguyen, phu lieu hang may mac

- Dao tao ngh~ may cong nghiep

- Mua ban may moc thiet bi cong nghiep, thiet bi phong chay chira chay

- Xay dung cong trinh dan dung, cong nghiep; 8§u nr xay dung co sa kYthuat ha t§ng khu cong nghiep, khu dothi, khu dan ClI.

- Van tai hang hoa duong bo; v~n tai bang xe taxi

- Cho thue nha phuc V\1 rnuc dich kinh doanh.

- Dich VI,I XNK, uy thac xu~t nhap khau, giao nhan hang hoa.

- Mua ban thiet bi vi tinh, may van phong, thiet bi vi~n thong ....

- In ~n hoan thien san pham det

11-Nien d{l k~ toan, don vi ti~n t~ sir dung trong k~ toan

1- N ien dQ k~ toan ( bat d§u tir ngay 0 1/01/20 IS k~t thuc vao ngay 3111212015).

2- 80n vi tien t~ sir dung trong k~ toan : Dong Viet Nam

11I- Chu~n rmrc va Ch~ d{l k~ toan ap dung

1- Ch~ dQ k~ toan ap dung: Ch~ d9 k~ toan doanh nghiep

2- Tuyen b6 v~ viec tuan thu chuan rrurc k~ toan va ch~ dQ k~ toan .Bao cao tai chinh duoc I~p va trinh bay voi cacchu§n muc k~ toan va ch~ dQ k~ toan Vi~t Nam

2- Hinh thirc k~ toan ap dung : Nhat ky chung (ap dung phan mern k~ toan tren may vi tinh)

IV- Cac chinh sach k~ toan ap dl}ng

1- Nguyen t~c ghi nhan cac khoan ti~n: tiSn mat, tiSn giri ngan hang, tiSn dang chuyen gom:

- TiSn : TiSn bao g6m tiSn mat tai quy, ti~n glri ngan hang, va tiSn dang chuyen.

- Nguyen ~c va phuong phap chuyen d6i cac d6ng tiSn khac ra d6ng tiSn Slr dung trong k~ toan: Theo quy dinhchuan rmrc k~ toan s6 24

2- Nguyen t~c ghi nhan hang t6n kho:

- Nguyen t~c ghi nhan hang t6n kho: Theo gia tri thu§n co th~ thuc hien duoc

- Phuong phap tinh gia tri hang t6n kho cu6i Icy; Sinh quan gia quyen

- Phuong phap hach toan hang t6n kho : Ke khai thuong xuyen

- DI,J' phong giarn gia hang t6n kho diroc trich I~p theo cac quy dinh k~ toan hien hanh,

3- Nguyen t~c ghi nhan va kh~u hao TSCD :

Tai san c6 dinh hiru hinh va kh~u hao

Nguyen t~c ghi nhan rSCD: Theo gia mua va toan bQ chi phi khac lien quan true tiep d~n viec dira tai san vaotrang thai s~n sang str dung.

Nguyen gia tai san c6 dinh hfru hinh do tu lam, nr Xay dung bao g6m chi phi Xay dung, chi phi san xu~t thuc t~phat sinh cong chi phi lap d~t va chay thir,

Phu011g phap kh~u hao TSCD hfru hinh : Theo duong thang

Thai gian khau hao Cl) th~ nlur sau:

Nam 2014

Nha xuong va v~t ki~n true

May moc va thi~t bj

Thi~t bi van phong

PhU011gtien v~n tai

Tai san khac

Tai san c6 dinh vo hinh va hao mon

5 - 40

3-10

3-5

6-8

4 -10

- Tai san c6 dinh vo hinh bao g6m quyen sir dung d~t va cac phan rnem may tinh duoc trinh bay theo nguyen giatnr gia tri hao mon liiy k~. Quyen sua dung d~t khong thai han khong thuc hien trich kh~u hao.

- Cac phan m~m quan Iy hang t6n kho, ti~n IU011g,di~u hanh san xu~t va k~ toan duoc kh~u hao theo phU011gphap dirong thang trong thai gian 3- 8 narn.

Chi phi xay dung co ban.

- chi phi Xay dung co ban do' dang duoc trinh bay Theo gia g6c, bao g6m cac chi phi lien quan d~n cac cong trinhsua chtra, cai tao, nang dp va Xay dung rnoi nha xuong cua cong ty.

4 - Ghi nhan doanh thu

- Doanh thu cung dp hang hoa : Duoc ghi nhan khi k~t qua giao dich dtroc xac dinh mQt each dang tin c~y va cokha nang thu duoc cac loi ich kinh t~ ill giao dich nay va xac dinh duoc chi phi lien quan d~n giao dich ban hang.

- Doanh thu dich VI) hang gia cong may mac: Duoc ghi nhan khi k~t qua giao dich hang hoa duoc xac dinh moteach dang tin c~y va co kha nang thu duoc cac loi ich kinh t~ ill giao dich nay. Doanh thu cung dp dich VI) duocghi nhan khi co s6 IU9ng san pham dich VI) cung dp duoc hoan thanh tai ngay k~t thuc nien dQ k~ toano

5 - Chuyen d6i ngoai t~

Cac nghiep VI) phat sinh bang ngoai t~ diroc chuyen d6i theo tY gia tai ngay phat sinh nghiep VI). Chenh lech tYgia ill cac nghiep VI) nay duoc hach toan vao bao cao k~t qua hoat dong kinh doanh

S6 du cac tai san bang ti@nva cong no phai thu, phai tra co g6c ngoai t~ tai ngay k~t thuc nien dQ k~ toan duocchuyen d6i theo tY gia tai ngay nay.

6 - Thu~

Thu~ thu nhap doanh nghiep th~ hien t6ng gia tri cua s6 thue phai tra hien tai va 56 thue hoan lai

S6 thue hien tai phai tra duoc tinh dua tren thu nhap chiu thu~ trong quy. S6 thu nhap chiu thue khac voi loinhuan thuiln diroc trinh bay tren Bao cao heat dQng kinh doanh vi thu nhap chiu thue khong bao g6m cac khoanthu nhap hay chi phi tinh thue diroc kh~u tnr trong cac nam khac va ngoai ra khong bao g6m cac chi tieu khongchiu thue hoac khong ducc khau tnr.

Viec xac dinh thu~ thu nhap cua Cong ty can cir vao cac quy dinh hien hanh v~ thue. Tuy nhien nhirng quy dinhnay thay d6i theo rung thai ky va viec xac dinh sau cung v~ thu~ thu nhap doanh nghiep tuy thuoc vao k~t quakiern tra cua cc quan thu~ co tharn quyen.

Cac loai thu~ khac duoc ap dung theo cac luat thue hi~n hanh tai Viet nam.; -\

V- ThOng tin ba sung cho c'ac khoan muc trinh bay trong bang can dBi k~ roan

Ti~n va cac khoan nrong drrO'Dgti~n

Ti~n m~t

Ti~n gui ngiin hang

Ti~n dang chuyen

Hang tBn kho

Hang mua dang di tren dirong

Nguyen lieu, v~t lieu

Cong cu, dung cu

Chi phi san xuat, kinh doanh do dang

Thanh phamDI! phong giarn gia hang t6n kho

Thu~ va cac khoan phai thu nha mnrc

ThuS gia trj gia tang duoc kh~u tnrThu~ va cac khoan khac phai thu Nha nuoc

+ Thui thu nhdp doanh nghiep nop thtra

Thu~ thu nh~p doanh nghi~p

Lqi nhuan trmrc thu~

Di~u chinh cho thu nh~p chju thu~

Trir: TIm nhap khong chiu thue (*)

Liii chenh lech ti gia chira thuc hien

Cong: Cac khoan chi phi khong duoc khau tnr

Ui chenh lech ti gia chua thirc hi~n

Thu nh~p chju thu~Trang do: Thu nhdp chiu thud tic hoat dong chinh

Thu nhdp chiu thud lif hoat dong khac

Thu~ Sll~t

Thu~ thu nh~p doanh nghi~p

30/09/2015

VND

31112/2014

VND

1,747,653,440

5,429,051,086

2,769,552,080

11,457,760,350

7,176,704,526 14,227,312,430

30/09/2015 31112/2014

VND VND

24,217,805,238

195,239,744,584 137,292,536,983

2,204,756,404 1,921,872,033

40,599,784,588 42,322,490,065

113,692,308,729 122,081,573,996

(3,751,468,122) (3,038,439,821 )

347,985,126,183 324,797,838,494

30/09/2015 3111212014

VND VND

17,823,937,187 12,384,691,655

17,823,937,187 12,384,691,655

Tir 0110112015 d~n30/09/2015

Tir 0110112014 d~n31112/2014

VND VND

73,042,808,848 64,328,896,617

73,042,808,848 64,328,896,617

~

73,042,808,848 64,328,896,617

7,5% va 20%;22% 7,5% va 20%;25%

14,082,436,339 11,449,577 ,460

Tang do quyet t011n thue

Chi phi cho lao dQri;g nir

T6ng cling thu~ thu nh~p doanh nghiep 14,082,436,339

(279,000,000)

11,170,577,460

Tir 0110112015 d~nLai co' ban tren c6 phieu 30/09/2015

VND

Tir 0110112014 d~n31112/2014

VND

LQ1nhuan k~ toan sau thu~ thu nh~p doanhnghiep 58,960,372,509Tnr: Cac khoan dieu chinb giarn

Cong: Cac khoan dieu chinh tang

LQi nhuan phan b6 cho c6 dong sO'hiru c6 phi~u 58,960,372,509ph6 thong

53,158,319,157

53,158,319,157

C6 phieu ph6 thong dang hru hanh binh quan trong 20,241,175kyLai cooban tren c6 phi~u 2,913==============================

16,288,116

3,264

Menh gia c6 phieu 10,000 10,000

VI- Cac S,! ki~n giao djch trong y~u trong ky k~ toan gifra nien dQ : Duoc trinh bay trong bao cao tai chinh quy3 nam 2015

K~ toan trmrng(Ky, ho ten)

~oll'RU6N(J

~~~4~

NglfOi I~p bi~u(Ky, ho ten)

Tdn Thj Thu Ha