-
" " K ? A " / /
BAO CAO KET QUA CONG TAC SOAT XET Ve bao cao Uti chinh cho giai
do~n ke toan
tir ngay 0110112011 den ngay 30/06/2011
CUA CONG TY c6 PHAN CONG TRINH GIAO THONG SONG DA Duac soat xet
bOi:
CONG TY TNHH KIEM TOAN VATU VAN THANG LONG D T.D.K
-
MUCLUC . .
STT NQIDUNG Trang
1 Bao cao cua Ban TBng Ghim d6c 1-2 ~ ~
3
[( 0
2 Bao cao k~t qua cong tac soat xet
3 Bao cao hli chinh da dU'Q'C SO l:it xet
Bang din a6i kd toan giiJ:a nien a9 4-5 ~
Bao cao kit qua hogt af)ng kinh doanh ghra nien af) 6-7
Bao cao luu chuyin tidn t¢ giii·a nien af) 8
Ban thuyit minh baa cao tai chfnh giiJ:a nien a9 9-26
-
Cong ty Cfi ph§n Cong trinh giao thong Song lla Km 10- Nguy~n
Trai - Ha Dong-HaNoi Bao cao ciia Ban TBng Giam d6c
BAO cAo CUA BAN TONG GIAM DOC
Ban T6ng Giam d6c Cong ty C6 ph~n Cong trlnh giao thong Song
De:\1 trinh bay bao cao cua minh va bao cao tai chinh giu·a nien d9
Clh Cong ty k~t thlic ngay 30 thang 06 nam 2011.
Khai quat v~ Cong ty
Cong ty C6 ph~n Cong trinh giao thong Song Da (sau day vi~t t~t
Ia "Cong ty") du·Q'c Sa K~ ho~ch va D~u tu tlu\nh ph6 Ha N()i cftp
Gi~y ch(rng nh?n dang ky doanh nghi~p - Cong ty c6 ph~n s6
0500447798 (Chuy~n d6i ttr Gi~y dang ky kinh doanh s6 03030000154)
l~n d~u ngay 02 thang 04 nam 2004, thay d6i J~n th(r 5 ngay 19
thang 04 nam 2011.
LTnh v~rc ho~t d()ng kinh doanh cua Cong ty la: Xay l~p va san
xu~t cong nghi~p Tqt so· chinh cua Cong ty: Km 10, dm'rng Nguy~n
Trai, qu?n Ha Dong, thanh ph6 HaNoi v6n di~u ~~ ClJa Cong ty:
45.000.000.000VND (B6n muo-i Him ty a6ng ch~n)
Cac dun vi thanh vien cua Cong ty nlm sau:
Cac chi nhanh
Chi nhanh Ha N9i
Dia chi s6 8, nha H3A, Thanh Xuan Nam, qu~n Thanh Xuan, thanh
ph6 Ha N()i
Chi nhanh Cong ty CP CTGT Song Da (Chi nhanh Vinh Phuc) Xa Trung
My, huy~n Binh Xuyen, tinh VTnh Ph(tc
M3, KP 1, phucmg Long B inh Tan, Bien Hoa, D6ng N ai Thon D6ng
Sinh, xa Tan L~p, huy~n Song Lo, tinh VInh Phuc
Chi nhanh Bien Hoa Chi nhanh Song Lo
Hl}i d6ng quan tr! va Ban TBng Giam d6c t~i ngay I~p bao cao tai
chinh
Cac thanh vien etta H9i d6ng qua.n tri bao g6m:
Ong Le Van Giang Ong Nguy8n Xuan Cuo-ng Ong Nguy~n Qu6c Doanh
Ong Nguy~n Van Sinh Ong Hoang Van Hoan
Chu tich Uyvien Uyvien Uyvien Uyvien
Cac thimh vien etta Ban T6ng Giam d6c bao g6m:
Ong Hoang Van Hoan
Ong Ha Van Dinh Ong Nguy~n Dtrc Tien Ong Nguy~n M~nh Hung Ong
Vii Van Hai
T6ng Giam d6c
Ph6 T6ng Giam d6c
Ph6 T6ng Giam d6c
Ph6 T6ng Giam d6c
Ph6 T6ng Giam d6c
Cac th
-
Cong ty CB phin Cong trinh giao thong Song I>a Km 10 - N
guySn Tra i- Ha Dong-HaNoi
Ki~m toan vien
Bao cao cua Ban TBng Ghim dBc
Cong ty TNHH Ki~m toan vaTu v~n Thang Long- T.D.K la C6ng ty
ki~m toan c6 du nang lt,rc duQ'c h,ra chQn.
Cong b6 tnich nhi~m cua Ban giam d6c d6i voi bao cao tai
chinh
Ban T6ng Giam ddc Cong ty chju trach nhi~m v~ vi~c l~p bao cao
tai chinh phan anh trung tht,rc, hqp ly tlnh hinh tai chinh, ket
qua ho9-t d
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CONG TY KIEM TOAN VA ill VAN THANG LONG- T.D.K THANG LONG- T.D.K
AUDITING AND CONSULTANT COMPANY
Tru sc'r chinh tai Ha N6i Chi nhanh M i~n Nam. Chi nhanh Qu~n I
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: Sb 23/6 1 duc'rng Trfm Duy Hung : C 14, Quang Trung, phuc'rng
II : Sb 28 EJ~ng Tit, qu~n I, T P. HCM : Sb 42 Triin Tbng, TP. Oil
N~ng : Tb 2, khbi 14, duc'rng Bit Tri¢u
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BAO cAo KET QUA CONG TAC SOAT XET V~ Bao cao tai chinh cho giai
do~n k~ toan tir Ol/01/2011d~n 30/06/2011
cua Cong ty CB phftn Cong trinh giao thong Song Da
Kinh gfri: H(>i dBng quan tri va Ban TBng Giam a6c Cong ty CB
phftn Cong trinh giao thong Song Da
Chung toi da thvc hi~n cong tac soat xet bao cao tai chinh giua
nien d() cua Cong ty Cong t:-inh giao thong Song Da duqc l~p ngay
05/08/2011 g6m: Bang din d6i kS toan t
-
Cong ty CB ph~n Cong trinh giao thong Song Da Km 10- NguySn Trai
- Hi Dong- Hi N9i B{io cao tili chinlz
cho giai do~m kS toan tLr 0110 J /201 I dSn ngay 30/06/2011
BANG CAN DOl KE TOAN GIUA NIEN D
-
-
-
---
Cong ty CB ph~n Cong trinh giao thong Song Da Km 10- NguySn Trai
- Ha Dong- Ha N(>i Btio ctio tai chinh
cho giai do~n kS to{m ttr 0110 1/20 11 d~n ngay 3 0/06/201 1
BANG CAN 1>01 KE TOAN GIU'A NIEN I>Q (Tidp theo)
T(li ngay 30 tltting 06 niim 2011
NguAn vBn Ma Thuy~t sB minh
T~ingay
30/06/2011
67.691.764.480
Don vj tfnh: VND
T~i ngay 0110112011
73.164.333.495 A N
-
Cong ty c& ph~n Cong trinh giao thong Song Da Km 1 o
-Ng1+y€n Trai- Ha Dong- Ha NC)i Bao cao tai c/zin}z
cho giai do~m k~ toan ru 01/01/2011 d~n ngay 30/06/2011
BAO CAO KET QUA HO~T !>QNG KINH DOANH GIUA NIEN DQ Quy II
niim 2011
Don vj tfnh: VND
Chi tieu Mas6
2
Thuy~t minh
3
Quyll
Nam nay I Nam trU'(YC 4 5
Luy k~ d~u nam d~n cu6i quy nay Nam nay Nam tru&c
6 7
l._l:l.29.(l~]~~h.l.1.
~~!!}!~I1_g_y~-~~£1.g_~~p~~~h~.------------ _____ . ______ Ql VI.l7
35.318.463.323 24.416.446.407 I 66.620. 178.897 I 37.654.036.107 i
2. Cac khoan aiam trt:r doanh thu 02 3.301.340 - 3.301.340
!········ ................... ···-······-··-···-········1;2
....•... , .................. , ..........................•
·-·································-················-;····--·---······-·········-------·
·····-·-···-···-----····· ·······-·---·-··--············
··--·····························-····························
····-···-···-·········--··-······-······ •...... ---
········-·······-············
....................•...••..•.•...
: ..... ~ .. :.}?.?~.~~h .. !!~l!- ~!~~~~~:. Y..~--
~-~!:.1:.~.12~ -"'-~--~~-~~g_ -~~E-~L~!:. ~~-------------- ________
!.9 ........... _______________ ·-·---~~-: ?.}?:_1_§_1.:.~.?-~---
_________ ?~:.~!.?..:~~~:-~_Q_Z_ ........ ?.-~:?..}§:~?.2.:.?.5 7
.. __?L?..?..~:9..?..?..: .. !9.7.. .. j · 4. Gia v6n ban 11 VI.18
27.953.696.974 15.948.697.619 51.499.786.545 25.066.422.321
5. Lqi nhu~n gC)p v~ ban hang va cung dp djch Yl,l -----· 20····
··--------- ····-··-·- --- ·7-:36"J:46s~009·-
·-·······--s·:467~74i7s_S_ ---is."ii7·:·o9i:oJ·2·
--ll.-SS-7-:6-i-3:7-86
1·······································································-·························································································-····-···········-···-···-·-··-·················
···----·--·-- ······-································ ..
····················-·-·········
·-····················--·------·---
·---·······-····-·----------····-··
··-···-··-··--·----·--·-·······-·-··
-·--·-········--·······-··········-············-· . 6. Doanh thu
boat dona tai chfnh 21 VI.l9 931.596.273 195.944.093 1.279.532.058
387.047.860
i·······································································'·················'·········\;1····-················-·············-···········-········-·······------··········--·········-··-············-·····
······-····-··········-····· .......
·······-···-·-············--····-··
··-···-···-·-·-·······----·-·--- ·----------·-------
--------------·-······-------··
··-·--··-·····--·--·························
i7.Chiphftaichinh 22 VI.20 1.517.208.715 / - · ·-~/ · ~.. - ..
~~·-r······· ·············-·············· ········
··············-···············-·-···········
·······················-···············-·········-·························-······-·--······
·····--·-····-····-······--·
·······-·-········--······--···--t----------··-·-····-·-··-···------l----------------·------···-f---·------·--------
[ ____ T_~(}__f}_g_qcj__:~.9.J!JP..!?£JC!f.Y..C!Y_____________ _
__________ ----~?_ __ .... ________________ L~t!...l._~~:.-~!.?__1
________ .::_::-_~.:-=-:::~.:~.:-~-- ~ -----=:.:..::-_:.:.::: -.
?..:~bi_e!~Yi£1_ \~~g______________________________________________
----~~---·· ·-------------- _____ _i4 9
J.~~~?3__l------~-:__:__~~=-=--~-(----::..::.:_::-_~::..-. ,_9:
gb_ipl~59l:'~!!JY.~9.C1!!\~!~g]:i_~p
_______________________________ ----- ~~-- --- . -------·---····
946.125.84 7 -- ~ ~~ - . ~ . - ~ ~. ~ -~-/ ·-
0/7 no nL17 1 / 7RR / 11.821 1.384.218.066 -···-···--······-
--------·-··-·······--·······-·····
on 7f?O n47 1 7 7f?f? 77J.821 1.384.218.066 -------·-·-----·---
-------·--------······-·--···-······--···· ······-·
7QR R(;() 1 (;Ll. I 1 C,7C, 045.382 1.486.851.661 -------···-·-
-·-·--·--·---···--·-·--···-·----·······
/ C,RR 7()1 1R7 I 1 R'JQ 'i33.833 3.778.776.000
-·-·---·-----···-· -··----------····---····-··-····-·····
' 10. Lqi nhu~n thu~n tt:r ho?t kinh doanh 30 4.979.817.298 ··-
. -·- ·-·--- - ----
--1·············-·······················-············---······--···-···············································'··········--·'·········"'························-······················-·----····-···--·-·····---·-·-···1-··-·····-·················
··········-·····-···--·--·----·-
····------------------1----·---------······------···l----··--·····-······---·-··-
khac 31 - ~ .~ ~ -. ~ - ~
L11L1R RLl./ OR1 I R ?()? 032.034 6.324.815 .9 19
-·-·--·--------···-·
--------·-·--·········-·······-··········--··
1 1 nn nnn I - 3.300.000 ·········-·······-···········-···
...... ................. ,,,_,., ........ ,_.,,,,,,,,_ ... _ .. ,
........... , ... _,,, ...... _______ , .. ,
............................................. ... ......
12. Chi phi khac 32 VI.21 72.958.365 --··-···-····-
········--··········-·······
72.958.365
1 3. Lqi_!!}?. ~~I.l. ~~c 3.300.000 (72.958.365) 3.300.000
j1~~~~~~~~~~~~-0~-~==-=it-~~-;_·2_··-_j-=--1J~-~-~~~~-•~-~[1_:6·_~_:·~--H~~~-
f-----~-:_; __ ! ___ ~ ___ :_~ ____ 2 .. 1 .... ~----:~---~----:
____ l .l ?:_~lli __ p!J.j _g~~-~ItJQ~_!:l.?_~~J~L_ _____________
__ __________ -----~~.
~.?.: .... ~?:i .. ~~~~~!: .. ~.~~••o~h •~•~•o~!~ .. ~ ..
~:.!~.~p•ooo9..?.~~-~?.~.!:.!.~P
••oo•••••••••o••••••••o•m•••••o•••• ••••••• ••••m•?? 18. Lai co·
ban tren c6 phi~u (*) 70
····-··--··-··--··--·--l·---·--·--·-····------··-----·-1·-·---·-----·-----·--l----·----------·~---····----··-----···---·--·--··-·l
3.667.904.608 3.264.05 8.183 6.085.240.660 4.746.086.941
···-·-··---··----·····-·········-····-······-····· VI.23 815
1.296 1.352 1.892
6
1\ ' \· ·
-
Cong ty C6 ph~n Cong trinh giao thOng Song Da Km 1 o- Nguy~n
Trai- Ha Dong:- Ha N9i
Ngmn l~p bi~u
)~ D~NG GIA MUOI
K~ toan tnr
-
Cong ty CB phiu Cong trinh giao thong Song I>a Km I 0 -
Nguygn Tdii- Ha Dong- Ha N9i Brio crio tili cldnh
cho giai do~n k~ toan ttr 01/01/20 II d6n ngay 3 0/06/2011
BAO cAo LUU CHUYEN TIEN T~ GIUA NIEN D
-
Cong ty CB phin Cong trinh giao thong Song Da Km 10- Nguy~n Trai
- Ha Dong- Ha N9i Brio crio tili chinh
cho giai do:;tn k~ to an tt! 0 1/0 1/2011 d~n ngay 3
0/06/2011
BAN THUYET MINH BAO cAo TAl CHINH GIUA NIEN D(> Quy II niim
2011
I. D*c di~m ho~t d()ng cua doanh nghi~p
1. mnh tlucc sif ltu·u van
Cong ty C6 phftn Cong trinh giao thong Song Da (sau day vi~t t~t
Ia "Cong ty") duvc So· K~ ho:;tch va Dftu tu thanh ph6 Ha N()i dp
Gi&y chfrng nh~n Dang ky doanh nghi~p - Cong ty c6 phftn s6
0500447798 (Chuy~n d6i tl'r Gi&y dang ky kinh doanh s6
03030000154) l~n dAu ngay 02 thang 04 nam 2004, thay d6i IAn thtr 5
ngay 19 thing 04 nam 2011.
V6n di~u I~ cua Cong ty: 45.000.000.000 VND
Cu du v6n diSu I~ t:;ti tho·i di~m I~p bao cao:
ct; dong gop v6n Cong ty CP Song Da 2
Cac c6 dong khac
TBng c(}ng
2. Llnlt V{l'C kinlt doanlt
Xay l~p vii san xu&t cong nghi~p
3. Ngim!t nghi kinh doanh:
20.125.000.000
24.875.000.000
45.000.000.000
Ty I~(%) 44,72
55,28
100
- Khai thac, ch~ bi~n cac 1o:;ti da ph~IC Vt.J xay d~mg va cong
trinh giao thong;
- Thi cong Hlp di;it cac cong trinh giao thong dm.'mg b();
Xay dt.J·ng cac cong trinh dan d~mg, cong nghi~p, thuy I9·i,
thuy di~n; Kinh doanh nha, dfiu 1Lr
cac dlf an vs nha a·, van phong cho time, khu cong nghi~p va v~n
tai; - Xay L~p duong day va tr:;~m bi~n th~ d~n 35 KV;
- San xu&t g:;tch ng6i, da 6p lat, t&m lqp;
- Kinh doanh v~t ttr, v~t li~u xay d~rng;
- L~p d~t thi~t bj CO' di~n, ntr6c, thi~t bi cong ngM, trang tri
n()i th&t;
- N:;to vet va b6i d~p m?t du·o·ng nSn m6ng cong trinh;
- Thi c6ng nSn m6ng cong trinh b~ng plmung plu'tp khoan n6
min;
- Stra chua xe may, thi~t bj;
- D&u tu cac cong trinh thuy di~n vl'ra va nh6;
- Xay dl}'ng cong trinh duo·ng s~t va duo·ng b();
Xay dl}'ng c6ng trinh cong ich;
- Xay dl}'ng c6ng trinh ky thu~t dan d~mg khac;
- Kinh doanh b&t dong san;
- San xu~it be tong va cac san ph~m tl'r xi mang va th:;tch
cao;
- San xu~t khac chua dtrqc phan vao dau : San xu~h be tong nh~ra
n6ng;
9
-
Cong ty CB ph~n Cong tdnh giao thong Song Da Km 10 - NguySn
Trai- Ha Bong- Ha N9i Bao clio uli c!tinh
cho giai do Tai chfnh ban hanh c6 hi?u l~rc dSn tho·i diSm kSt
thl!c nien d(> k~ toan l~p bao cito tai chfnh nam.
Tuyen bB vJ vi¢c tu£1n thii chuiin mf!:c ki toan va chi il{j ki
toan
Cong ty da ap d\mg cac chu&n m~rc kS toan Vi?t Nam va cac
van ban htr6·ng d~n chw'in mt,rc do Nha nu6'c da ban hanh. Cac bao
cao tai chinh duo·c l~p va trinh bay theo dl!ng mQi quy djnh cua
ttrng chuftn m~rc, thong tu hu6·ng dlin th~rc hi~n chu&n nwc va
ch~ d(> kS toan hi~n hfmh dang ap dt,mg.
lflnlz tlui·c sJ ki loan ap d{tng
Cong ty ap d\]ng hinh thuc s6 k~ toan: Tren may vi tinh.
IV. Cac chinh sacb k~ tmin ap dt.mg
1. Nguyen t~c gbi nh~n cac khmln ti~n va c:ic ldtoan tu·O'ng
duo·ng ti~n:
1.1. Nguyen tfic ghi nh~n cac khoan ti~n
Cac nghi~p vv kinh t~ phat sinh b~ng ngo
-
Cong ty CB ph~n Cong trinh giao thong Song Da Km 10- Nguy~n
Tdii- Ha Dong- Ha N(li
2. Nguyen t:'ic ghi nh~n h:'mg ton kho:
Bao cao tcli chinh cho giai do~m kS tmin tir 0110112011 dSn ngay
30/06/2011
2.1. Nguyen tiic ilanlz gia hiing tan klw: Hang tbn kho dugc
tinh theo gia g6c. Tmcrng hgp gia tri thu~n c6 th~ th1,rc hi~n duvc
th~p hun gia g6c thi phai tinh theo1 gia trj thu~n c6 th~ tlwc hi~n
dugc. Gia g6c hang tbn kho bao gbm chi phi mua, chi phi chS biSn va
cac chi phi lien quan tqrc tiSp khac phat sinh d~ c6 OU'Q'C hang
tbn kho a dja di~m va tr:;tng thai hi~n t:;ti. Gia g6c cua hang tbn
kho mua ngoai bao gbm gia mua, cac 1o:;ti thuS khong dugc hoan
l:;ti, chi phi v~n chuy~n, b6c xSp, bao quan trong qua trinh mua
hang va cac chi phi khac c6 lien quan tr~,-rc tiSp dSn vi~c mua
hang tbn kho.
Gia g6c cua hang tbn kho do do·n vi tv san xu~t bao gbm chi phi
nguyen li~u v~t li~u tn,rc tiSp, chi phi nhan oong tr\-rc tiSp, chi
phi san xufrt chung c6 djnh va chi phi san xufrt chung biSn a6i
phat sinh trong qua trinh clmy~n hoa nguyen li~u v?.t li~u thanh
thanh phclm. Cac chi phi san xufrt chung dtrgc phan b6 tren w so·
tr\-rc tiSp theo ttrng cong trlnh.
San ph~rn db dang cu6i kY dLrQ'c danh gia theo phuung phap chi
phi nguyen li~u v?.t li~u tr"rc tiSp. 2.2. Plzwung phap xac iljnh
gid trj hiing UJn klto: Gia trj hang tbn kho cu6i ky dugc xac djnh
theo phuung phap binh quan gia quy~n.
2.3. Plm·ung pluip h(lch toan himg tan kho: Cong ty ap dvng
phuung phap ke khai thucmg xuyen dS h:;tch toan himg tbn kho.
2.4. Lljp dt;r pltong giiim gia himg tJn kho: Dv phong giam gia
hang tbn kho dugc l?.p vao th
-
Cong ty cb phAn Cong trinh giao thong Song Da Km 10 - NguySn
Trai - Ha Dong-HaNoi Btio ctio tai chinh
cho giai do~n k~ toan tlr 01/01/2011 d~n ngay 30/06/201 1 4.2.
Plm·o·ng phtip kltftu hao TSCD him hinh, TSCEJ vo hinh: Khau hao
duqc trich theo phuong phap ducmg th~ng. Tho·i gian khfiu hao phu
hQ'P v6"i Thong tu s6 203/2009/TT-BTC ngay 20/10/2009 cua BQ Tai
chinh va dUQ'C u&c tinh nhu sau:
Nha ctra, v~t ki~n trtlC
May m6c, thi~t bi
Phuong ti~n v~n tai
Thi~t bi van phong Tai san c6 djnh vo hinh
5. Nguyen tic ghi nh~n cac khoan dAu tU' tai chinh
5.1. Nguyen tiic ghi nh{in
08 - 30 nam
07-12 nam
05 - 07 nam
06-08 nam
20 nam
Khoan d-fru tu vao cong ty con, cong ty lien k~t duqc k~ toan
theo phtrong phap gia g6c. Lqi nhu~n thu§.n duqc chia ttr cong ty
con, cong ty lien k~t phat sinh sau ngay d§.u tu ghi nh~n vao bao
cao k~t qua ho~t dong kinh doanh. Cac khoan duo·c chia khac la
khoan giam trt:r gia g6c d§.u tu.
Khoan d§.u tu vao cong ty lien doanh du·qc k~ toan theo plmong
phap gia g6c. Khoan v6n g6p lien doanh khong dibu chinh thay ct6i
cua ph§.n sa hu·u cua cong ty trong tai san thu§.n cua cong ty lien
doanh. Bao cao k~t qua ho?-t dong kinh doanh Ctla cong ty phan anh
khoan thu nh~p duqc chia tlr Io·i nhu?n thu§.n luy k~ cua cong ty
lien doanh phat sinh sau khi g6p v6n lien doanh.
Ho~t dong lien doanh theo hinh tht'rc ho~t dong kinh doanh d6ng
ki~m soat va tili san d6ng ki~m soat du'Q'C cong ty ap dt,mg nguyen
t~C k~ toan Chung nJm v6·j CaC ho~t d
-
Cong ty ca ph~n Cong trinh giao thong Song Da Km I 0 - NguySn
Triii- Ha Dong- Ha N()i Bao cao titi cltin!t
cho giai do
-
Cong ty Cb ph~n Cong trinh giao thong Song Da Km 10- Nguy~n
Trai- Ha Dong- Ha N()i Brio cao trli chinh
cho giai do;;m k~ toan tLr 01/0112011 d~n ngfty 30/06/2011 9.
Nguyen Hie ghi nh{in chi phi phai tr·a, Quy dl}' phOng trQ' dp mat
vi~c lam:
9.1 Chi phi phai tra
Cac khofm chi phi thvc tS chua phat sinh nhung duQ'c trich tm6'c
vao chi phi san xu~t, kinh doanh tn~n CO' so· dam bao nguyen tile
phu hQ-p giU·a doanh thu va chi phi. Khi cac chi phi d6 phat sinh,
nSu c6 chenh l~ch v6i s6 da trich, kS toim tiSn hanh ghi b6 sung
ho?c ghi giam chi phi ttrong 1rng v6i ph~n chenh l~ch.
H;;tch toan vao chi phi nay gbm:
Lai vay phai tni
9.2. Quy dl! phong trQ' dp mAt vi~c lam
Quy dt,r phong tro· dp m~t vi~c h'tm duo·c trich theo tY 1~ 3 %
tren quy ti~n lu·ong lam cu so- dong bao hi€m xa h()i va dtrQ'C
h;;tch toan vao chi phi quan ly doanh nghi~p trong ky.
10. Nguyen t~c ghi nh{in v&n chu sO' hfru
V6n d~u ttl' cua cht't so· hil'u duo·c ghi nh~n theo s6 v6n tlwc
g6p Ctla chtt so· hU·u.
V 6n khac cua chu so· ha·u Ia quy d~r tru· b6 sung V 6n diSu
1~.
Th~ng du v6n c6 phcln dLrQ'c ghi nh~n theo s6 chenh l~ch gili'a
gia tri tlwc tS phat hanh va m~nh gia c6 ph~n khi phat hanh c6
phcln lcln d~u, phat hanh b6 sung.
Lo·i nhu~n sau thuS chua phan ph6i Ia s6 lQ'i nhu~n tu· cac
ho;:tt d()ng ctJa doanh nghi~p sau khi tru· cac khoim diSu chinh do
ap d~mg hbi t6 thay d6i chinh sach kS toan va dibu chinh 1t6i t6
sai sot trong ySu Clta cac nam tnr6c.
Nguyen tii.c glzi nh(in cJ tu:c: c6 t(rc phiii tra cho cac c6
dong dtl'Q'C ghi nh~n Ia khoan phai tra trong Bang can a6i k~ toan
cua Cong ty sau khi c6 thong bao chia c6 t(rc ctta H()i dbng quan
tri Cong ty.
11. Nguyen t~c trich l~p cac khoan dl}' tru· cac quy tir IQ·i
nhu~n sau tlnt~ :
Dbi vo'i doanlt ng!ti?p nita nu·o·c: LQ'i nhu~n sau thuS thu
nh~p doanh nghi~p du·Q'c phan ph6i theo quy d!nh t;;ti Nghi d!nh s6
09/2009/ND-CP ngay 05/02/2009 etta Chinh pht't ban hanh Quy ch6
qu
-
Cong ty CB ph~n Cong trinh giao thong Song Da Km 1 o -Nguy~n
Trai - Ha Dong- Ha N()i Bao cao tai c/zinlt
cho giai do~n k~ to{m tlr 01/01/2011 d~n ngay 30/06/2011 12.3.
Doanfl tltu ho(lt {t{Jng tai chinh: Doanh thu phat sinh tir tien
Jai, tien ban quyen, co tt'rc, lqi nhu~n OtrQ'C chia va cac khoan
doanh thu ho~t d()ng tai chinh khac OliQ'C ghi nh~n khi th6a man
ct6ng thai hai (2) di~u ki~n sau:
- Co kha nang thu dtrQ·c lQ·i fch kinh t~ tir giao djch d6; -
Doanh tlm du9·c xac djnh tuang d6i ch~c chAn.
c6 tt'rc, lqi nhu~n du:qc chia Oli'Q'C ghi nh~n khi Cong ty
OUQ'C quy~n nh~n c6 t(rc ho~c Oli'Q'C quy~n nh~n Jqi nhu~n tir vi~c
g6p v6n.
12.4. Doanh thu Hl!P it/Jng xay d~mg: Doanh thu hqp d6ng xay
d~rng OU'Q'C xac dinh din c(r vao phiSu gia da du:qc kY xac nh~n
gifra chu d~u tu va dan vi thi cong.
13. Nguyen tic va phU'o·ng phap ghi nh~n chi phi hQ'P d6ng xay
dt.~·ng.
13.1 Chi phi dta lu;p it/Jng xay dl;l·ng g/Jm: Chi phi tr~c ti~p
lien quan d~n tt:rng hQ·p d6ng, chi phi chung OUQ'C phan b6 cho cac
hqp a6ng co lien quan va cac chi phi khac c6 th~ thu l~i tir khach
hang theo cac di~u khoan cua hQ'P a6ng xay l~p.
14. Nguyen tic va phU'o·ng phap ghi nh~n chi phi tai chinh, chi
phi ban hang va chi phi qm'in ly doanh nghi~p
Chi phi tai chinh:
Cac khoan chi phi duQ·c ghi nh?n vao chi phi tai chinh g6m:
Chi phf ho~c cac khoim 16 lien quan d~n cac ho~t d()ng d~u tu·
tai chinh;
Chi phf di vay v6n bao g6m lai ti~n vay va cac chi phi khac phat
sinh lien quan tq.rc tiSp d~n cac khoan vay OUQ'C ghi nh~n vao chi
phi trong ky. Chi phi di vay lien quan tn,rc ti~p dSn vi~c d~u tll'
xay dlfng ho~c san xu~t tai san do dang OUQ'C tinh vao gia tri etta
tai san d6 (dlJ'Q'C v6n boa), bao g6m cac khoan lai ti~n vay, phan
b6 cac khoan chi~t kh~u ho~c plw tr()i khi phat hanh trai phi~u,
cac khofln chi phf phv phat sinh lien quan t6·i qua trlnh lam thtt
t~tc vay;
Cac khoan 16 do thay ct6i ty gia h6i doai cua cac nghi~p VI,!
phat sinh lien quan d~n ngo~i t~; D~r phong giam gia d~u tLr ch(rng
khoan.
C:ic khmin tren duqc ghi nh~n thea s6 phat sinh trong ky, khong
bu trir v6'i doanh thu ho~t d()ng tai chinh ..
Chi phi ban hang va chi phi qm'in ly doanh nghi~p: la cac khoan
chi phi gian ti~p phi,IC vv cho ho~t d()ng phan ph6i san ph~m, hang
hoa, cung cAp dich v1,1 ra thi tru·o·ng va di~u hanh san xufrt kinh
doanh Clta Cong ty. MQi khmin chi phi ban hang va quim ly doanh
nghi~p phat sinh trong kY Oll'Q'C ghi nh~n ngay vao bao cao k~t qua
ho~t d()ng kinh doanh cua ky d6 khi chi phi d6 khong dem l~i IQ·i
ich kinh t~ trong cac ky sau.
15. Nguyen tic va phU'o·ng ph:ip ghi nh~n chi phi thu~ thu nh~p
doanh nghi~p hi~n hanh, chi phi thu~ thu nh~p doanh nghi~p hoan
l~i.
Chi phi tbu~ tim nh~p doanh nghi~p (TNDN) hi~n hanh: Chi phi
thu~ TNDN hi~n hanh th~ hi~n t6ng gia tri cua s6 thu~ phai tra
trong nam hi~n t~i va s6 thu~ hoan l~i. Chi phi thu~ thu nh?p doanh
nghi~p hi~n hanh duqc xac dinh tren ca so· thu nh~p chiu thu~ va
thu~ sufit thu~ TNDN trong nam hi~n hfmh. Thu nh~p chiu thu~ khac
v6'i lqi nhu~n thu~n dnQ·c trlnh bay tren bao cao k~t qua ho~t
c19ng kinh doanh vi khong bao g6m cac khoan thu nh~p hay chi phi
tinh thu~ ho?c duqc khAu tru· trong cac nam khac.
Vi~c xac dinh chi phi tim~ TNDN can cu vao cac quy djnh hi~n
hanh v~ thu~. Tuy nhien nhu·ng quy dinh nay thay a6i theo tu·ng
thai ky va vi~c xac d!nh sau cimg v~ thu~ TNDN tuy thu()c vao k~t
qua ki~m tra cua ca quan thu~ c6 th~m quy~n.
Tlm~ thn nh~p hoan l~li: Duvc tinh tren CO' so· cac khoan chenh
l~ch t~m tho·i giu·a gia tri ghi s6 Clifl. cac khoan m~c tai san
ho~c cong nq tren Bang can d6i k~ toan va w so· tfnh thu~ thu nMp.
Thu~ thu
15
T iJ 1
-
Cong ty CB ph~n Cong trinh giao thOng Song Da Km 10- Nguy~n
Trai- Ha Dong-HaNoi Brio crio tai c!tinh
cho giai do{ln kS to{m ttr 01/01/2011 dSn ngay 30/06/2011
nh~.p hoan l?i dtrQ'C xac dinh thea thue suat thue TNDN d~r tfnh
se ap d~mg cho nam tai sim cfLrQ·c thu hili hay OQ' phai tra dtrQ'C
thanh toan. Tai san thuS tim nh~p hoan l1;1i chi du'Q'c ghi nh~n
khi ch~c ch~n c6 du IQ·i nhu~n tinh thuS trong tu'O'ng lai dS su·
d\mg cac khoan sMnh l~ch t1;1m thai dtrQ'c kh~u trtr.
Khong btt trtr chi phi thuS thu nh~p doanh nghi~p hi~n hanh v6i
chi phi thuS TNDN hoan l1;1i.
16. Oic nguyen tiic va phrrO'ng phap k~ toan khac
Co· s(r l~p bao cao tai chinh: Bao cao tai chinh dtrQ'c l~p va
trlnh bay d~ra tren cac nguyen t~c va phuung phap kS toan co· ban:
cu sa d6n tich, ho1;1t dong lien tpc, gia g6c, phu hQ'p, rlh~t
quan, th~n trQng, trQng ySu, bu tru· va c6 th~ so sanh. Bao cao tai
chfnh do Cong ty l~p khong nh~m phan anh tinh hinh titi chinh, kSt
qua ho1;1t dong kinh doanh va tinh hinh Iu·u chuySn ti~n t~ thea
cac c11Uin m~rc kS toan, cbS do kS toan hay cac nguyen t~c va thong
I~ kS toan dtrQ·c ch~p nh~n chung t1;1i cac nu6'c khac ngoai Vi~t
Nam.
Cac ben lien quan: Mot ben du9·c xem Ia ben lien quan dSn Cong
ty nSu c6 kha nang kiSm soat Cong ty hay c6 anh hucmg tn;mg ySu dSn
cac quySt dinh tai chfnh va hoi;lt dong cua C6ng ty.
16
0 1 0,
ll r. 4
-
Cong ty CB ph~n Cong trinh giao thong Song Da Km 10- Nguy~n
Trai- Ha Dong- Ha N()i Bao cfio tai chinh
cho giai do~n k~ tmin ttr 01/01 /2011 d~n ngay 30/06/2011
V. THONG TIN B6 SUNG CHO cAc KHOAN Ml)C TRINH BAY TRONG BANG CAN
D6I KE TOAN
Don vj tinh: VND
1 Ti~n T(li ngay T(li ngay
3010612011 01/01/2011 Ti€n mijt 1.441.026.798 1.416.758.449
- Ca quan Cong ty 824.072.020 470.559.231
- Chi nhimh Cong ty CP CTGT Song fJa 187.975.511 872.379.035
- Chi nhimh Ha N(Ji 72.949.347 6.863.302
- Chi nhanh Bien Hoa 239.099.179 66.956.881
- Chi nhanh Song Lo 116.930.741
Ti€n gui ngan hang 1.271.675.523 15.975.703.759
Ti~n gui VND 1.271.675.523 15.975.703.759
- Ca quan Cong ty 817.947.833 15.155.451.467
-Chi nhanh Cong ty CP CTGT Song fJa 29.546.039 713.295.057
- Chi nhanh Ha N(Ji 110.165.139 5.477.492
- Chi nhanh Bien Hoa 104.869.884 101.479.743
-Chi nhanh Song Lo 209.146.628
C()ng 2. 712.702.321 17.392.462.208
2 Cac khoan phai thu ng~n h~n khac T(li ngay T(Li ngay
30106/2011 0110112011 - Phai thu BHXH, BHYT, BHTN ci:1a CB CNV
63.057.317 48.848.859
- CO' quan Cong ty 686.873.686 927.365.266
- Chi nhanh Cong ty CP CTGT Song Da 1.574.280 90.753.063
-Chi nhanh Ha N()i 70.396.798 2.438.337.345
- Chi nhanh Bien Hoa 21.613.200 2.540.644.823
C9ng 843.515.281 6.045.949.356
3 Hang tlin kho
T(li ngcly T(li ngay 30/06/2011 01101/2011
-Nguyen li~u, v~t li~u 3.297.729.443 1.581.486.243
- Cong q1, d1,mg cl) 18.903.530 5.456.046
-Chi phi san xuit kinh doanh do· dang 27.145.771.714
14.452.508.668
- Thanh ph:im 3.326.130.888 1.955.520.915
C()ng gia g6c hang tlin kho 33.788.535.57 5 17.994.971.872
17
01 T ·oJ AI r. --lA -
:1! 7
~ -~
4r VI I y
-
Cong ty CB phfin Cong trinh giao thong Song Da Km 10 - N guy€n
Trai - Ha Bong-HaNoi
4 Tai san ngiin h~n lduic
- Ky ctrqc, ky quy ng~n h~n - T~m ung
C{)ng
Bfio cfio tai chinh cho giai do~n k~ toan tt:r 01/01/2011 d~n
ngay 30/06/2011
18
T(ti ngfiy 30106/2011
3.489.684.167
3.489.684.167
Tpi ngay 01101/2011
4.000.000
3.3 78.93 5.884
3.382.935.884
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Cong ty CB phAn Cong trinh giao thong Song Da Km 1 o -Nguy~n
Trai- Ha Bo.ng- Ha N9i
I
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5. Ti'ing, giiim tai san c6 djnh hfru hinh
Chi tieu
I. Nguyen gia TSCD hii'u hinh
Nha cifa v~t ki€n true
May moe thi~t hi
)
Btio ctio tai chinh cho giai do1;111 kS toan tir 01/0112011 dSn
ngay 30/06/2011
Ph rrong ti~n v~n tiii truy~n dftn
Thi€t hi dvng cy quiinly
[)rm. vj tinh: VND
C9ng
..... s.rd-~:- ·(i~~-- k~---······-·--··-····--···----.. --..
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46.322.400.610
········-·······-······-····-·······-············-··············
- Mua trong ky 7.319.040.947 44 .1 81.818 2.157.051.182
9.520.273.947
- Thanh ly, nhugng ban
··-·································-··························-···
·················-·······--·-- Giam khac
204.014.040 l·-.. ···· , ~. ' c~ ~ I ~n, ,)a ~-tr cuo ""J
55.842.67 4.557 8.276.018.178 32.555.418.266 14.807.224.073
17.498.039.919 ... !.I· ~-~~ ... !EJ .... ~-~.?. ~-?~
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J.................................................... .....
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! sa drr dftu ky 5.319.315.412 140.087.922 23.858.870.484
901.427.231
hao trong ky 3.666.000 1.594.545.650 725.571.522 19.610.464
2.343.393.636
- Gi
-
Cong ty ca ph§n Cong trinh giao thong Song Da Km 10 - Nguy~n
Tra.i- Ha Bong- Ha N
-
Cong ty Cfi ph§n Cong trinh giao thong Song Da Km 10 - Nguy~n
Trai- Ha Bong- Ha N
-
Cong ty CB ph~n Cong trinh giao thong Song :Da Km 10- Nguy~n
Trai- Ha Dong- Ha N(li Brio cfio tai chinh
cho giai do:;tn kS toan ttr 01/01/2011 ct6n ngay 30/06/2011
13 Chi phi phai tra T(li ngcly T(li ngay
3010612011 0110112011
Ca quan Cong ty 1.303.532.346 1.851.436.038
Chi nhanh Ha N
-
Cong ty cA phftn Cong trinh giao thong Song Da 1 Km 1 o -Nguy§n
Trai- Ha Dong- Ha N()i
16. V6n chii s& hfru
16.1. Bang i!8i chiiu biin i19ng cua Van chit sO' lzku
v6n d~u tU' Th?ng drr v6n
Chi tieu cua chu s& • ;l. hfru
co phan
A 1 2
- s6 dtr d~u kY 45.000.000.000 6.849.090.909
······················-·· ········-···-·-·······-
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s6 d u· cu6i kY 45.000.000.000 6.849.090.909
Quy dftu trr phat tri~n
3
706.760.067 ··-·····-·-· ·········-----------···---··--·-
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Quy dg phOng tai chinh
4
907.572.575 -···-·-·--·······-·······--·-·--------·-------
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1.414.066.210
Bdo cdo tai chinh cho giai do~ k~ toan ill 01/01/2011 d~n ngay
30/06/2011
fJcm vi tinh: VND
v6n khac cua LQi nhu~n sau
chu s& hfru thu€ chua phan CQng
phBi
5 6 7
3.571.799.151 11.196.583.302 68.231.806.004
···-···-·--··--····-··-·----··---·---····-·
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... ____ .. __ .,, ................ 1.213.253.702 2.226.240.972
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4. 785.052.853 6.639.849.422 64.688.059.394
,,.AJ " -;:;, /.0 h
-
Cong ty ca ph§n Cong trinh giao thong Song Da Km 10- Nguytn
Trai- Ha Dong- Ha N(>i Brio cao tai chinh
cho giai do;;tn kS tmin tu 0110 1/20 11 dSn ngay 3 0/06/2011
16.2 Chi tid/ .vJn chil so· hiiu
STT 1 2
16.3.
c& dong gop v6n Cong ty CP Song Da 2 C;ic c6 dong khac
T&ng c()ng
Ghi tr! c& ph~n 20.125.000.000 24.875.000.000
45.000.000.000
Ty I~(%) 44,72 55,28
100
Cac giao djch v~ v6n vo·i cac chii so· hfru va phan phBi c&
tti'c, chia Igi nhu~n 6 thing adu nam 2011
- van dfiu ttr ciia chii so· hfi·u 45.000.000.000 + v6n g6p dku
ky + v6n g6p tang trong ky + v6n g6p gi:'un trong k)1
+ v6n g6p cu6i ky
45.000.000.000
0
0
45 .000.000.000
16.4. c& phi~u
- sa hrqng c& phi~u dang ky phat hanh - s6 lm;mg c&
phi~u da ban cho cong cluing + c6 phiiu ph6 thong + c6 phiiu uu
iliii - Sa IU'Q'ng cb phi~u dang IU'u hanh
+ c6 phiiu ph6 thong + c6 phidu uu iliii
C
-
Cong ty CB phin Cong trinh giao thong Song Da Km 10- Nguy~n
Trai- Ha Dong- Ha N9i Btio ctio tai chinh
cho giai do~n kS to{m ttr 01/01/2011 dSn ngay 30/06/2011
VI. THONG TIN BO SUNG CHO CAC KHOAN Ml)C TRINH BAY TREN BAO cAo
KET QUA HO~ T D(>NG KINH DOANH
Dan vj tinh: VND
17 Doanh thu
06 tilting i!ILU 06 tilting ilfiu niim 2011 niim 2010
Doanh thu san xu~t cong nghi~p 26.026.437.728 24.011.791.334
Doanh thu h9-p d6ng xay d~rng 39.047.444.482 12.441.030.1 03
Doanh tim ban hang va cung cfrp d[cb V\1 1.546.296.687
1.201.214.670
C9ng 66.620.178.897 37.654.036.107
18 Cac khoan giam tl"lr doanh t im
06 thting ilflu 06 tilting ttftu niim 2011 niim 2010
Giam gia hang ban (CN Cong ty CP CTGT 3.301.340 SongDa)
C9ng 3.301.340
15 Doanh tim thuftn v~ ban hang va cung dp d!ch VI}.
06 thting ilftu 06 tlzting ilfiu niim 2011 niim 2010
Doanh tim thu~n san xu~t cong nghii;p 26.023.136.3 88
24.011.791.334
Doanh thu thufi.n hQ-p d6ng xay d~rng 39.04 7.444.482
12.441.030.103
Doanh thu thu~n ban hang va cung dp djch V\1 1.546.296.687
1.201.214.670
C9ng 66.616.877.557 3 7.654.036.107
18 Gia v5n hang ban
06 tilting ilftu 06 tilting ilftu niim 2011 niim 2010
Gia v6n san xu~t cong nghi~p 16.090.042.029 14.517.904.415 Gia
v6n Iwp d6ng xay dp·ng 33.965.723.386 9.352.846.545
Gia v6n cth hang hoa va djch V\1 dii cung dp 1.444.021.130
1.195.671.361
C9ng 51.499.786.545 25.066.422.321
19 Doanh thu ho~t d(?ng Uti chinh
06 tilting ilflu 06 thting ilftu niim 2011 niim 2010
Uii ti~n gt'ri, !iii cho vay 1.255.532.058 387.047.860 LQ·i t(rc
c6 phiSu 24.000.000
C()ng 1.2 79.532.058 387.047.860
2:>
~ )
\ ~ s ~
-
Cong ty cA phfln Cong trinh giao thong Song Da Km 10- NguyS:n
Trai - Ha Dong- Ha N{)i Btio ctio tai chinh
cho giai ao~n k~ to{m ttr 01/0112011 0~11 ngay 30/06/2011
20 Chi phi t~\i chinh
21
Chi phi lai vay
C()ng
Chi phi khac
Chi phi ph
