1.

Bng cn i k ton
n v bo co:....
a ch:.

Mu s B 01 DN
(Ban hnh theo Q s 15/2006/QBTC
Ngy 20/03/2006 ca B trng BTC)

BNG CN I K TON
Ti ngy ... thng ... nm ...(1)

TI SN

M
s

a - Ti sn ngn hn (100=110+120+130+140+150)
I. Tin v cc khon tng ng tin
1.Tin
2. Cc khon tng ng tin
II. Cc khon u t ti chnh ngn hn
1. u t ngn hn
2. D phng gim gi u t ngn hn (*) (2)
III. Cc khon phi thu ngn hn
1. Phi thu khch hng
2. Tr trc cho ngi bn
3. Phi thu ni b ngn hn
4. Phi thu theo tin k hoch hp ng xy dng
5. Cc khon phi thu khc
6. D phng phi thu ngn hn kh i (*)
IV. Hng tn kho
1. Hng tn kho
2. D phng gim gi hng tn kho (*)
V. Ti sn ngn hn khc
1. Chi ph tr trc ngn hn
2. Thu GTGT c khu tr
3. Thu v cc khon khc phi thu Nh nc
1
5. Ti sn ngn hn khc

100
110
111
112
120
121
129
130
131
132
133
134
135
139
140
141
149
150
151
152
154
2
158

B - TI SN DI HN (200 = 210 + 220 + 240 + 250 + 260)

I- Cc khon phi thu di hn
1. Phi thu di hn ca khch hng
2. Vn kinh doanh n v trc thuc
3. Phi thu di hn ni b

200
210
211
212
213

n v tnh:.............
S
S
Thuyt
cui
u
minh
nm
nm
(3)
(3)
3
4
5

V.01
V.02
()

()

()

()

()

()

V.03

V.04

V.05
3

V.06

4. Phi thu di hn khc

5. D phng phi thu di hn kh i (*)
II. Ti sn c nh
1. Ti sn c nh hu hnh
- Nguyn gi
- Gi tr hao mn lu k (*)
2. Ti sn c nh thu ti chnh
- Nguyn gi
- Gi tr hao mn lu k (*)
3. Ti sn c nh v hnh
- Nguyn gi
- Gi tr hao mn lu k (*)
4. Chi ph xy dng c bn d dang
III. Bt ng sn u t
- Nguyn gi
- Gi tr hao mn lu k (*)
IV. Cc khon u t ti chnh di hn
1. u t vo cng ty con
2. u t vo cng ty lin kt, lin doanh
3. u t di hn khc
4. D phng gim gi u t ti chnh di hn (*)
V. Ti sn di hn khc
1. Chi ph tr trc di hn
2. Ti sn thu thu nhp hon li
3. Ti sn di hn khc

218
219
220
221
222
223
224
225
226
227
228
229
230
240
241
242
250
251
252
258
259
260
261
262
268

Tng cng ti sn (270 = 100 + 200)

270

V.07

300
310
311
312
313
314
315
316
317
318
319
320
330
331
332
333

(...)

()

()

()

()

()

()

()

()

()

()

V.08

V.09

V.10

V.11
V.12

V.13

V.14
V.21

NGUN VN
a - N phi tr (300 = 310 + 330)
I. N ngn hn
1. Vay v n ngn hn
2. Phi tr ngi bn
3. Ngi mua tr tin trc
4. Thu v cc khon phi np Nh nc
5. Phi tr ngi lao ng
6. Chi ph phi tr
7. Phi tr ni b
8. Phi tr theo tin k hoch hp ng xy dng
9. Cc khon phi tr, phi np ngn hn khc
10. D phng phi tr ngn hn
II. N di hn
1. Phi tr di hn ngi bn
2. Phi tr di hn ni b
3. Phi tr di hn khc

(...)

V.15

V.16
V.17

V.18

V.19

4. Vay v n di hn

334
2
335
336
337

1
5. Thu thu nhp hon li phi tr
6. D phng tr cp mt vic lm
7.D phng phi tr di hn
B - VN CH S HU (400 = 410 + 430)
I. Vn ch s hu
1. Vn u t ca ch s hu
2. Thng d vn c phn
3. Vn khc ca ch s hu
4. C phiu qu (*)
5. Chnh lch nh gi li ti sn
6. Chnh lch t gi hi oi
7. Qu u t pht trin
8. Qu d phng ti chnh
9. Qu khc thuc vn ch s hu
10. Li nhun sau thu cha phn phi
11. Ngun vn u t XDCB
II. Ngun kinh ph v qu khc
1. Qu khen thng, phc li
2. Ngun kinh ph
3. Ngun kinh ph hnh thnh TSC
Tng cng ngun vn (440 = 300 + 400)

400
410
411
412
413
414
415
416
417
418
419
420
421
430
431
432
433

V.20
3
V.21

(...)

(...)

V.22

V.23

440

CC CH TIU NGOI BNG CN I K TON

CH TIU
1. Ti sn thu ngoi
2. Vt t, hng ha nhn gi h, nhn gia cng
3. Hng ha nhn bn h, nhn k gi, k cc
4. N kh i x l
5. Ngoi t cc loi
6. D ton chi s nghip, d n

Ngi lp biu
(K, h tn)
Ghi ch:

K ton trng
(K, h tn)

Thuyt
minh
24

S cui
nm (3)

S u nm
(3)

Lp, ngy ... thng ... nm ...

Gim c
(K, h tn, ng du)

(1) Nhng ch tiu khng c s liu c th khng phi trnh by nhng khng c nh li
s th t ch tiu v M s.
(2) S liu trong cc ch tiu c du (*) c ghi bng s m di hnh thc ghi trong ngoc
n (...).
(3) i vi doanh nghip c k k ton nm l nm dng lch (X) th S cui nm c th
ghi l 31.12.X; S u nm c th ghi l 01.01.X.

2. Bo co kt qu hot ng kinh doanh

n v bo co: .................
a ch:...............

Mu s B 02 DN
(Ban hnh theo Q s 15/2006/Q-BTC
Ngy 20/03/2006 ca B trng BTC)

BO CO KT QU HOT NG KINH DOANH

Nm

CH TIU
1
1. Doanh thu bn hng v cung cp dch v
2. Cc khon gim tr doanh thu
3. Doanh thu thun v bn hng v cung cp dch
v (10 = 01 - 02)
4. Gi vn hng bn
5. Li nhun gp v bn hng v cung cp dch v
(20 = 10 - 11)
6. Doanh thu hot ng ti chnh
7. Chi ph ti chnh
- Trong : Chi ph li vay
8. Chi ph bn hng
9. Chi ph qun l doanh nghip
10 Li nhun thun t hot ng kinh doanh
{30 = 20 + (21 - 22) - (24 + 25)}
11. Thu nhp khc
12. Chi ph khc

M
s

Thuyt
minh

2
01
02
10

3
VI.25

11
20

VI.27

21
22
23
24
25
30

VI.26
VI.28

31
32

n v tnh:............
Nm
Nm
nay
trc
4

13. Li nhun khc (40 = 31 - 32)

14. Tng li nhun k ton trc thu
(50 = 30 + 40)
15. Chi ph thu TNDN hin hnh
16. Chi ph thu TNDN hon li
17. Li nhun sau thu thu nhp doanh nghip
(60 = 50 51 - 52)
18. Li c bn trn c phiu (*)

40
50
51
52
60

VI.30
VI.30

70
Lp, ngy ... thng ... nm ...

Ngi lp biu
(K, h tn)

K ton trng
(K, h tn)

Ghi ch: (*) Ch tiu ny ch p dng i vi cng ty c phn.

Gim c
(K, h tn, ng du)