Vinh Hue-BCTC Nam 2011 Da Kiem Toan

BO CO TI CHNH NM 2011
CNG TY C PHN GIY VNH HU

( C KIM TON)
MC LC
Trang
1.
Bo co ca Ban Gim c
24
2.
Bo co kim ton
56
3.
Bng cn i k ton ngy 31 thng 12 nm 2011
78
4.
Kt qu hot ng kinh doanh nm 2011
5.
Bo co lu chuyn tin t nm 2011
10 - 11
6.
Thuyt minh Bo co ti chnh nm 2011
12 27
**************************
BO CO CA BAN GIM C
Ban Gim c Cng ty C phn Giy Vnh Hu trnh by Bo co ny cng cc Bo co ti chnh
cho nin k ton 2011 ca Cng ty.
KHI QUT V CNG TY
Cng ty C phn Giy Vnh Hu hot ng theo Giy chng nhn ng k kinh doanh cng ty c
phn s 4 1 0 3 0 0 0 9 1 4 do S K hoch v u t thnh ph H Ch Minh cp, ng k ln u
ngy 01 thng 4 nm 2002
Trong qu trnh hot ng, Cng ty ng k thay i, b sung vi ni dung :tng vn iu l;
thay i, b sung ngnh ngh kinh d oanh; thnh lp Chi nhnh; thay i mnh gi c phiu t
100.000 ng xung 10.000 ng/c phiu v c S K hoch v u t thnh ph H Ch
Minh cp giy Chng nhn ng k doanh nghip Cng ty C phn , m
s doanh nghip
0302566539, thay i ln th 7 ngy 21 thng 10 nm 2011.
Vn iu l
-
12.000.000.000 ng
S lng c phiu pht hnh: 1.200.000 c phiu. Trong , t l nm gi c phiu ca:

C ng Nh nc
: 15%
C ng khc
: 85%
Mnh gi c phiu
: 10.000 ng/c phiu
Lnh vc hot ng kinh doanh :
Sn xut Thng mi Dch v.
Tr s chnh
a ch
: 66/5 Quc l 1, Phng Linh Xun, Qun Th c, TP. H Ch Minh
in thoi
: (84-8) 7240870 -
E-mail
: vihimexpaper@hcm.vnn.vn
M s thu
:0302566539
Fax : (84-8) 724 0530
HI NG QUN TR, BAN KIM SOT V BAN GIM C

Thnh vin Hi ng qun tr, Ban kim sot v Ban Gim c ca Cng ty cho n thi im lp
Bo co ny nh sau:
Hi ng qun tr
Ch tch
1. ng
Nguyn Hoa
2. ng
L Thanh Lim
Ph Ch tch
3. B
Dng Kim Ngc
Thnh vin
4. ng
Trn Thnh Phng
Thnh vin
Ngi i din theo php lut ca cng ty

Bo co ca Ban Gim c (tip theo)
Ban Kim sot
1. ng
Trn Vn Hu
Trng ban
2. ng
Nguyn Ngc c
y vin
3. B
Nguyn Cu Thu Hng
y vin
Ban Gim c
1. ng
Nguyn Hoa
Gim c
2. ng
L Thanh Lim
Ph Gim c
3. ng
Trn Thnh Phng
Ph Gim c
KIM TON VIN

Cng ty TNHH Kim ton Tm Vit thc hin kim ton Bo co ti chnh nin k ton ny,
Cng ty Tm Vit by t nguyn vng tip tc c ch nh l Kim ton vin c lp ca Cng
ty.
KT QU HOT NG KINH DOANH V PHN PHI LI NHUN
Tnh hnh ti chnh i
t thi im ngy 31 thng 12 nm 2011, kt qu hot ng kinh doanh v
tnh hnh lu chuyn tin t cho nin k ton k t thc cng ngy ca Cng ty c trnh by
trong Bo co ti chnh nh km t trang 07 n trang 27.
Nguyn tc phn phi li nhun
1. Trc khi phn chia c tc cho cc c ng, cng ty phi trch lp cc qu:
-
Qu d tr bt buc: t nht bng 5% li nhun rng b sung Vn iu l cho n mc bng

10% vn iu l nhm b p nhng tn tht, ri ro, thua l trong qu trnh sn xut kinh doanh
c quy nh trong iu l cng ty.
Cc qu u t Pht trin, qu Khen thng v qu Phc li s do i hi c ng quyt nh

mc trch hoc t l trch theo kt qu kinh doanh hng nm.
2. C tc c chia do i hi c ng quyt nh, vic chia c tc c thc hin nh sau:

-
Tm ng vo thng 7 hng nm, sau khi s kt hot ng 6 thng u nm.
Thanh ton c tc cn li, sau khi Bo co ti chnh nm c i hi ng C ng thng qua.

S KIN SAU NGY KT THC NIN
Ngoi vn c trnh by ti mc VII Thuyt minh Bo co ti chnh, Ban Gim c Cng
ty khng nh khng c s kin no xy ra sau ngy kt thc nin k ton 2011 cho n ngy
pht hnh Bo co ti chnh ny, cn thit phi c cc iu chnh s liu hoc cng b trong Bo
co ti chnh.

Bo co ca Ban Gim c (tip theo)
CNG B TRCH NHIM CA BAN GIM C
Ban Gim c Cng ty chu trch nhim v vic lp cc Bo co ti chnh ny v cam kt tun
th cc yu cu sau:
Chn la cc chnh sch k ton thch hp v p dng cc chnh sch ny mt cch nht qun;
Thc hin cc phn on v cc c tnh hp l v thn trng;
Cng b cc Chun mc k ton phi tun theo trong cc vn trng yu c cng b v gii
trnh trong cc Bo co ti chnh;
Lp cc Bo co ti chnh trn c s hot ng lin tc.

Ban Gim c Cng ty m bo rng, cc s k ton thch hp c lu gi y phn
nh hoc truy cp ti bt k thi im no, vi mc trung thc, hp l tnh hnh ti chnh ca
Cng ty. Ban Gim c Cng ty cng chu trch nhim bo v an ton ti sn ca Cng ty v do
thc hin cc bin php thch hp ngn chn v pht hin cc hnh vi gian ln v cc vi
phm khc.
Chng ti, cc thnh vin ca Ban Gim c Cng ty xc nhn, Bo co ti chnh km theo
c lp mt cch ng n, phn nh trung thc v hp l tnh hnh ti chnh ca Cng ty ti
thi im ngy 31 thng 12 nm 2011, kt qu hot ng kinh doanh v tnh hnh lu chuyn tin
t ca Cng ty cho nin k ton 2011 kt thc cng ngy, ng thi ph hp vi cc Chun
mc, Ch k ton doanh nghip Vit Nam hin hnh v cc qui nh php l c lin quan.
Thay mt Ban Gim c Cng ty
_________________________
Gim c - Nguyn Hoa
TP.HCM, ngy 09 thng 3 nm 2012
S: 035/2012/BCKT/TV
BO CO KIM TON
V BO CO TI CHNH NM 2011
CA CNG TY C PHN GIY VNH HU
KNH GI:
HI NG QUN TR V BAN GIM C CNG TY
Chng ti kim ton Bo co ti chnh ca Cng ty C phn Giy Vnh Hu bao gm: Bng cn
i k ton ti thi im ngy 31 thng 12 nm 2011, Bo co kt qu kinh doanh, Bo co Lu
chuyn tin t v Thuyt minh Bo co ti chnh cho nin k ton kt thc cng ngy, c lp
vo ngy 28 thng 02 nm 2012 (t trang 07 n trang 27 km theo).
Vic lp v trnh by Bo co ti chnh thuc trch nhim ca Ban Gim c Cng ty. Trch nhim
ca chng ti l a ra kin v cc Bo co ti chnh da trn kt qu kim ton.
C s kin
Chng ti th c hin kim ton theo cc Chun mc kim ton ca Vit Nam, cc Chun mc
ny yu cu cng vic kim ton phi lp k hoch v thc hin c s m bo hp l rng, cc
Bo co ti chnh khng cn cha ng cc sai st trng yu.
Chng ti ki m ton theo phng php chn mu v p dng cc th nghim cn thit, cc
bng chng xc minh nhng thng tin trong Bo co ti chnh; nh gi vic tun th cc Chun
mc v Ch k ton Vit Nam hin hnh, cc nguyn tc v phng php k ton c p
dng, cc c tnh v xt on quan trng ca Ban Gim c cng nh cch trnh by tng th
Bo co ti chnh.
Chng ti cho rng, cng vic kim ton m bo nhng c s hp l lm cn c cho vic a
ra kin ca Kim ton vin.
Vn c nh hng n kin ca Kim ton vin
-
Cng ty c pht sinh mt s khon chi: Chi hoa hng, chi thng t doanh thu, h tr tip th, chi
ph vn chuyn, chi ph xut hng, chi ph bn thng carton, v.v... ca thng 12/2011 vi s tin l
533.313.439 ng nhng cha c ghi nhn vo chi ph nm 2011.
Theo Thng bo s 594/TB-T-CCT ngy 09 thng 11 nm 2011 ca Chi cc thu Qun Th c,

Cng ty phi np s tin thu t t ngy 22/10/2008 n ngy 31/12/2011 l 329.985.256 ng.
Cng ty ghi nhn ton b s tin thu t nu vo Chi ph tr trc ngn hn, phn b vo
chi ph sn xut kinh doanh trong nm 47.140.750 ng, s cn li cha phn b l 282.844.506
ng. (thuyt minh s 4.1)
Bo co kim ton (tip theo)
V vn ny, theo Chun mc k ton Vit Nam s 1, on Ghi nhn chi ph c hng dn: Mt
khon chi ph c ghi nhn ngay vo Bo co kt qu hot ng kinh doanh trong k khi chi ph
khng em li li ch kinh t trong cc k sau
kin ca Kim ton vin
Theo kin ca chng ti, ngoi tr nhng nh hng n cc ch tiu c lin quan trong cc Bo
co ti chnh v cc l do nu trn, Bo co ti chnh km theo
ph n nh hp l, trn cc kha
cnh trng yu tnh hnh ti chnh ca Cng ty C phn Giy Vnh Hu ti ngy 31 thng 12 nm
2011 cng nh kt qu sn xut, kinh doanh v tnh hnh lu chuyn tin t cho nin k ton kt
thc cng ngy.
____________________________________
_________________________________
L H - Gim c
Chng ch Kim ton vin s: .0082/KTV
ng Quc Vit - Kim ton vin

Chng ch Kim ton vin s: 0626/KTV
TP. H Ch Minh, ngy 21 thng 3 nm 2012
BNG CN I K TON
Ti ngy 31 thng 12 nm 2011
M
s
TI SN
100
A. Ti sn ngn hn
110
I. Tin v cc khon tng ng tin
111
1 Tin
112
120
Thuyt
minh
VT: VND
S cui nm
S u nm
43.380.751.909
36.005.332.869
2.171.721.255
2.995.461.869
2.171.721.255
2.995.461.869
2 Cc khon tng ng tin
II. Cc khon u t ti chnh ngn hn
23.222.259.953
19.835.013.019
130 III. Cc khon phi thu ngn hn
131
1 Phi thu khch hng
2.1
22.281.717.935
18.125.314.812
132
2 Tr trc cho ngi bn
2.2
181.091.000
363.592.050
135
5 Cc khon phi thu khc
2.3
759.451.018
1.667.920.000
139
6 D phng phi thu ngn hn kh i
(321.813.843)
17.358.565.259
12.557.843.433
17.358.565.259
12.557.843.433
628.205.442
617.014.548
140 IV. Hng tn kho
141
1 Hng tn kho
149
2 D phng gim gi hng tn kho
150
V. Ti sn ngn hn khc
151
1 Chi ph tr trc ngn hn
4.1
480.353.854
127.793.959
154
3 Thu v cc khon khc phi thu Nh nc
4.2
33.201.046
158
5 Ti sn ngn hn khc
4.3
147.851.588
456.019.543
200
B. TI SN DI HN
42.488.101.515
41.419.416.507
210
I. Cc khon phi thu di hn
220
II. Ti sn c nh
42.329.231.061
41.310.886.906
221
1 Ti sn c nh hu hnh
40.542.981.556
33.915.005.034
222
Nguyn gi
61.513.656.311
52.071.639.440
223
Gi tr hao mn ly k
(20.970.674.755)
(18.156.634.406)
230
4 Chi ph xy dng c bn d dang
1.786.249.505
7.395.881.872
240 III. Bt ng sn u t
250 IV. Cc khon u t ti chnh di hn
158.870.454
108.529.601
158.870.454
108.529.601
85.868.853.424
77.424.749.376
260
V. Ti sn di hn khc
261
1 Chi ph tr trc di hn
270
TNG CNG TI SN
Bo co ti chnh ny c c km vi thuyt minh bo co ti chnh.

Bng Cn i k ton (tip theo)
Ti ngy 31 thng 12 nm 2011
M
s
NGUN VN
S cui nm
S u nm
300
A. N PHI TR
66.006.994.734
55.987.708.339
310
I. N ngn hn
60.945.200.182
45.760.810.015
311
1 Vay v n ngn hn
39.716.578.916
27.977.092.492
312
2 Phi tr ngi bn
14.649.456.736
11.065.076.850
313
3 Ngi mua tr tin trc
10
256.203.298
350.911.362
314
4 Thu v cc khon phi np Nh nc
11
1.570.671.142
1.133.172.926
315
5 Phi tr ngi lao ng
12
1.376.728.082
2.522.462.476
319
9 Cc khon phi tr, phi np ngn hn khc
13
2.197.173.220
1.579.992.394
14
1.178.388.788
1.132.101.515
5.061.794.552
10.226.898.324
323 11 Qu khen thng, phc li

330
II. N di hn
333
3 Phi tr di hn khc
15
738.741.100
1.090.510.565
334
4 Vay v n di hn
16
4.233.486.381
9.054.415.747
336
6 D phng tr cp mt vic lm
17
89.567.071
81.972.012
400
B. VN CH S HU
19.861.858.690
21.437.041.037
410
I. Vn ch s hu
18
19.851.858.690
21.427.041.037
411
1 Vn u t ca ch s hu
18.1
12.000.000.000
12.000.000.000
414
4 C phiu qu
18.2
(195.000.000)
(195.000.000)
416
6 Chnh lch t gi hi oi
18.3
102.066.669
17.473.819
417
7 Qu u t pht trin
18.4
5.773.310.662
4.993.310.662
418
8 Qu d phng ti chnh
18.5
447.274.621
808.676.075
18.6
1.724.206.738
3.802.580.481
10.000.000
10.000.000
10.000.000
10.000.000
85.868.853.424
-
77.424.749.376
-
420 10 Li nhun sau thu cha phn phi

430
II. Ngun kinh ph
431
1 Ngun kinh ph
440
18.7
TNG CNG NGUN VN
CC CH TIU NGOI BNG CN I K TON

CH TIU
4 N kh i x l
5 Ngoi t cc loi (USD)
S cui nm
S u nm
504.401.454
19.223,69
18.668,43

Ngi lp biu
K ton trng
TRNG VN THNG NGUYN VIT THC
Gim c
NGUYN HOA
BO CO KT QU HOT NG KINH DOANH

NM 2011
M
s
CH TIU
VT: VND
Thuyt
minh
Nm nay
Nm trc
1 Doanh thu bn hng v cung cp dch v
19
2 Cc khon gim tr doanh thu
19
10
3 Doanh thu thun v bn hng v cung cp dch v
19
156.453.432.563 139.365.027.531
11
4 Gi vn hng bn
20
131.713.691.671 114.490.861.152
20
5 Li nhun gp v bn hng v cung cp dch v
21
6 Doanh thu hot ng ti chnh
22
7 Chi ph ti chnh
23
- Trong : Chi ph li vay
24
8 Chi ph bn hng
25
9 Chi ph qun l doanh nghip
30
10 Li nhun thun t hot ng kinh doanh
31
11 Thu nhp khc
32
12 Chi ph khc
40
13 Li nhun khc
50
14 Tng li nhun k ton trc thu
51
15 Chi ph thu TNDN hin hnh
52
16 Chi ph thu TNDN hon li
60
17 Li nhun sau thu Thu nhp doanh nghip
70
18 Li c bn trn c phiu
Ngi lp biu
6.949.440
24.874.166.379
21
430.546.726
406.344.829
22
7.161.686.032
4.144.264.951
6.015.226.037
3.314.628.336
23
7.735.838.957
7.700.549.819
24
8.542.677.526
8.289.135.367
1.730.085.103
5.146.561.071
25
187.445.829
1.309.440.291
26
50.756.303
1.820.080.309
136.689.526
(510.640.018)
1.866.774.629
4.635.921.053
283.148.372
927.184.211
1.583.626.257
3.708.736.842
1.341
3.142
28
16.382.246
24.739.740.892
27
K ton trng
156.469.814.809 139.371.976.971

Gim c
NGUYN HOA
BO CO LU CHUYN TIN T
(Theo phng php gin tip)
NM 2011
M
s
Ch tiu
VT: VND
Thuyt
minh
Nm nay
Nm trc
1.866.774.629
4.635.921.053
I. Lu chuyn tin t hot ng kinh doanh

1
1 Li nhun trc thu

2 iu chnh cho cc khon
- Khu hao TSC
2.815.190.349
2.714.404.741
- Cc khon d phng
(321.813.843)
321.813.843
- Li, l chnh lch t gi hi oi cha thc hin
84.592.850
46.159.015
- Li, l t hot ng u t
(122.688.809)
542.951.460
- Chi ph li vay
6.015.226.037
3.314.628.336
3 Li nhun t hot ng kinh doanh trc thay i

vn lu ng
10.337.281.213
11.575.878.448
- Tng, gim cc khon phi thu
(2.724.064.090)
(5.247.520.534)
10
- Tng, gim hng tn kho
(4.800.721.826)
(1.375.541.331)
11
3.168.843.345
3.377.011.786
12
- Tng, gim chi ph tr trc
(402.900.748)
170.625.275
13
- Tin li vay tr
(6.015.226.037)
(3.314.628.336)
14
- Thu thu nhp doanh nghip np
(397.549.653)
(690.631.406)
16
- Tin chi khc cho hot ng kinh doanh
(322.712.727)
(127.106.440)
(1.157.050.523)
4.368.087.462
(3.866.884.504)
(6.639.244.848)
128.636.364
1.256.181.818
27.402.445
(3.710.845.695)
(5.383.063.030)
91.154.238.575
79.935.709.124
20
Tng, gim cc khon phi tr (Khng k li vay phi

tr, thu thu nhp doanh nghip phi np)
Lu chuyn tin thun t hot ng kinh doanh

II. Lu chuyn tin t hot ng u t
21
22
1 Tin chi mua sm, xy dng TSC v cc ti sn

di hn khc
2 Tin thu t thanh l, nhng bn TSC v cc ti sn
di hn khc
27
7 Tin thu li cho vay, c tc v li nhun c chia
30
Lu chuyn tin thun t hot ng u t

III. Lu chuyn tin t hot ng ti chnh
33
3 Tin vay ngn hn, di hn nhn c
34
4 Tin chi tr n gc vay
36
6 C tc, li nhun tr cho ch s hu
(84.235.681.517) (76.529.100.648)
(2.874.401.454)
(2.125.500.000)
40
Lu chuyn tin thun t hot ng ti chnh
4.044.155.604
1.281.108.476
50
Lu chuyn tin thun trong nm
(823.740.614)
266.132.908
10
M
s
60
61
70
Ch tiu
Tin v tng ng tin u nm
Thuyt
minh
1
- nh hng ca thay i t gi hi oi quy i ngoi t

Tin v tng ng tin cui nm
Ngi lp biu
K ton trng
Nm nay
Nm trc
2.995.461.869
2.729.328.961
2.171.721.255
2.995.461.869

Gim c
NGUYN HOA
11
THUYT MINH BO CO TI CHNH

NM 2011
Bn thuyt minh ny l mt b phn hp thnh v khng th tch ri cc Bo co ti chnh
nin k ton 2011 ca Cng ty C phn Giy Vnh Hu (gi tt l Cng ty).
I.
C IM HOT NG CA DOANH NGHIP

Loi hnh doanh nghip
Cng ty c phn
Lnh vc kinh doanh
Sn xut - Dch v - Thng mi
Ngnh ngh kinh doanh
Bn cc sn phm giy, bt giy, a tre, giy v sinh cc loi, giy t lt, giy khn, nguyn
liu sn xut cc loi, giy cng nghip bao b duplex, giy vn nhp (vi iu kin khng gy
nhim mi trng), ha cht (tr ho cht c tnh c hi mnh).
Sn xut v in cc loi giy vng m - giy cng - giy bao b cng nghip, a tre, bt giy
xut khu (khng hot ng ti tr s).
Dch v hng dn k thut cng ngh x l giy vn nhp bng ha cht sn xut bt
giy ti sinh v cc loi giy dng cho ngnh sn xut cng nghip.
Ch bin, gia cng cc mt hng nng lm, thy hi sn, ch bin thy hi sn (khng ch
bin thc phm ti sng).
Sn xut bng v sinh ph n.
Cho thu kho, nh xng. i l k gi hng ha.
Trng rng (khng hot ng ti thnh ph H Ch Minh)v chm sc rng

c im hot ng ca doanh nghip trong nin k ton c nh hng n Bo
co ti chnh.
Nhng bin ng ca gi c th trng v li vay ngn hng nm 2011 nh hng trc
tip n tnh hnh hot ng v kt qu kinh doanh ca cng ty:
So vi nm trc, doanh thu nm nay tng 12% nhng gi vn tng 15%
Cng ty c tng n vay l 43,9 T (chim 66,5% N phi tr, 51% tng ti sn) v ch yu l
n vay ngn hn; v vy s bin ng tng ca li vay ngn hng lm chi ph li vay nm
nay tng gp i so vi nm trc
Bn thuyt minh ny l mt b phn hp thnh v phi c c ng thi vi bo co ti chnh
12

Thuyt minh Bo co ti chnh (tip theo)
Nm 2011
K K TON, N V TIN T S DNG TRONG K TON
II.
K k ton nm
T ngy 01 thng 01 n ngy 31 thng 12 hng nm.
n v tin t s dng trong k ton
n v tin t s dng trong ghi chp k ton v lp bo co ti chnh l ng Vit Nam
(VND).
CHUN MC V CH K TON P DNG
III.
Ch k ton p dng
Ch k ton doanh nghip Vit nam hin hnh
Tuyn b v vic tun th Chun mc k ton v Ch k ton
Bo co ti chnh c lp v trnh by ph hp vi cc Chun mc v Ch k ton
doanh nghip Vit Nam hin hnh.
Hnh thc s k ton
Cng ty p dng hnh thc s Nht k chung.
CC CHNH SCH K TON P DNG
IV.
Nguyn tc ghi nhn cc khon tin

Tin: Bao gm tin mt ti qu v cc khon tin gi khng k hn,
Phng php chuyn i cc ng tin khc ra ng tin s dng trong k ton:
Cc nghip v pht sinh bng ngoi t trong nm c chuyn i sang ng Vit Nam theo
t gi thc t ca Ngn hng Ngoi thng ti thi im pht sinh.
T gi s dng qui i lp Bo co
ngy 31/12/2010 l:
18.932 VND/USD.
Ngy 31/12/2011 l:
20.828 VND/USD.
Nguyn tc ghi nhn Hng tn kho

Nguyn tc ghi nhn hng tn kho:
Hng tn kho c ghi nhn theo gi gc.
Gi gc hng tn kho bao gm chi ph mua, chi ph ch bin v cc chi ph lin quan trc tip
khc pht sinh c c hng tn kho a im v trng thi hin ti.
Phng php tnh gi tr hng tn kho
: Bnh qun gia quyn
Phng php hch ton hng tn kho
: K khai thng xuyn
13

Nm 2011
Nguyn tc ghi nhn v khu hao TSC
Nguyn tc ghi nhn TSC hu hnh: Theo nguyn gi

Trong bng Cn i k ton, TSC hu hnh c p hn nh theo 3 ch tiu: Nguyn gi,
Hao mn ly k v Gi tr cn li.
Khu hao TSC

Ti sn c nh c khu hao theo phng php ng thng da trn thi gian hu dng
c tnh ph hp vi hng dn ti Thng t s 203/2009/TT-BTC ngy 20 thng 10 nm
2009 ca B trng B Ti chnh. S nm khu hao ca cc nhm TSC nh sau:
Nh ca, vt kin trc
My mc v thit b
5 15 nm
Phng tin vn ti, truyn dn
5 10 nm
Thit b dng c qun l
8 10 nm
20 40 nm
Nguyn tc ghi nhn v vn ha cc khon chi ph i vay
Nguyn tc ghi nhn chi ph i vay: Chi ph i vay c ghi nhn vo chi ph sn xut kinh
doanh trong k khi pht sinh tr trng hp c vn ha khi cc chi ph ny lin quan trc
tip n vic u t xy dng hoc sn xut ti sn d dang theo quy nh ca Chun mc
k ton s 16 Chi ph i vay.
T l vn ha chi ph i vay i vi cc khon vn vay chung trong k, c xc nh theo

nguyn tc chi ph vay vn ca ti sn no s c ghi nhn tng nguyn gi ca ti sn .
Nguyn tc ghi nhn v vn ha cc khon chi ph khc
Chi ph tr trc l cc khon chi ph phc v sn xut kinh doanh m thi gian hu dng
ca n ko di trong nhiu k k ton v c vn ha phn b dn vo chi ph sn xut
kinh doanh.
Chi ph tr trc (ngn hn, di hn) bao gm: tin bo him, cng c, dng c, bao b, chi
ph sa cha.
Phng php phn b: ng thng, theo thi gian hu dng c tnh.

Nguyn tc ghi nhn chi ph phi tr
Cc khon chi ph phi tr, chi ph sa cha ln, c ghi nhn da trn cc c tnh hp l
v s tin phi tr cho cc hng ha, dch v s dng trong k.
D phng tr cp mt vic lm c trch theo t l 1% qu lng lm c s ng Bo him

x hi v hch ton vo chi ph kinh doanh. Khon d phng ny c ghi nhn nh mt
khon phi thanh ton cho ngi lao ng.
14

Nm 2011
Bo him tht nghip c trch theo t l 2% qu lng lm c s ng Bo him x hi.
Trong 1% c hch ton vo chi ph kinh doanh, 1% cn li do ngi lao ng ng.

Nguyn tc ghi nhn vn ch s hu
Nguyn tc ghi nhn vn u t ca ch s hu

Vn u t ca ch s hu c ghi nhn theo s vn thc gp.
Nguyn tc ghi nhn cc khon chnh lch t gi hi oi:

Chnh lch t gi hi oi phn nh trn bng Cn i k ton l chnh lch t gi nh gi
li s d cui k ca cc khon tin t v cc khon phi thu ngn hn c gc ngoi t theo
hng dn ti Thng t s 201/2009/TT-BTC ngy 15 thng 10 nm 2009 ca B trng B
ti chnh v x l cc khon chnh lch t gi trong doanh nghip.
Nguyn tc ghi nhn li nhun cha phn phi:
Li nhun sau thu cha phn phi phn nh trn bng Cn i k ton l s li nhun t
cc hot ng ca cng ty sau khi tr (-) chi ph thu TNDN ca nm nay v cc khon iu
chnh do p dng hi t thay i chnh sch k ton v iu chnh hi t sai st trng yu ca
cc nm trc
Nguyn tc v phng php ghi nhn doanh thu
Doanh thu bn hng
Doanh thu bn hng c ghi nhn khi phn ln ri ro v li ch gn lin vi quyn s hu
hng ha c chuyn sang ngi mua; cng ty khng cn nm gi quyn qun l hoc
kim sot hng ha; doanh thu c xc nh tng i chc chn; cng ty thu hoc s
thu c li ch kinh t t giao dch bn hng v xc nh c chi ph lin quan n giao
dch bn hng.
Doanh thu cung cp dch v
Doanh thu ca giao dch cung cp dch v c ghi nhn khi kt qu ca giao dch c xc
nh tng i chc chn; c kh nng thu c li ch kinh t t giao dch cung cp dch v
; xc nh c phn cng vi c hon thnh vo ngy p
l Bng Cn i k ton; xc
nh c chi ph pht sinh cho giao dch v chi ph hon thnh giao dch cung cp dch
v.
Giao dch v cung cp dch v lin quan n nhiu k th doanh thu c ghi nhn trong k
theo kt qu phn cng vic hon thnh vo ngy lp Bng cn i k ton ca k . Khi
kt qu giao dch khng th xc nh c chc chn th doanh thu c ghi nhn tng ng
vi chi ph ghi nhn v c th thu hi.
Doanh thu v chi ph lin quanit cng mt giao
dch phi c ghi nhn ng thi theo
nguyn tc ph hp.
15

Nm 2011
Doanh thu hot ng ti chnh
Doanh thu hot ng ti chnh c ghi nhn khi c kh nng thu c li ch kinh t t giao
dch v doanh thu c xc nh tng i chc chn.
Nguyn tc v phng php ghi nhn chi ph thu Thu nhp doanh nghip
Chi ph thu TNDN hin hnh c xc nh trn c s thu nhp chu thu v thu sut thu
TNDN trong nm hin hnh.
Thu nhp chu thu chnh lch so vi li nhun k ton do iu chnh cc khon chnh lch
tm thi gia thu v k ton cng nh iu chnh cc khon thu nhp v chi ph khng phi
chu thu hay khng c khu tr.
V.
THNG TIN B SUNG CHO CC KHON MC TRNH BY TRONG BNG CN I K

TON
VT: VND
S cui nm
S u nm
344.698.003
102.249.904
1.827.023.252
2.893.211.965
2.171.721.255
2.995.461.869
22.281.717.935
18.125.314.812
2.2. Tr trc cho ngi bn
181.091.000
363.592.050
2.3. Cc khon phi thu khc
759.451.018
1.667.920.000
(321.813.843)
23.222.259.953
19.835.013.019
1.
Tin v cc khon tng ng tin
Tin mt
Tin gi ngn hng

Tng cng
2.
Cc khon phi thu ngn hn
2.1. Phi thu khch hng
2.4. D phng cc khon phi thu kh i

Tng cng
2.1. Phi thu khch hng
Cng ty TNHH Metro Cash & Carry Vit Nam
632.683.963
314.125.155
Huey Kae Enterprise Co., Ltd
269.759.049
245.202.531
Amerrican City Paper Corp
3.852.591.609
2.708.445.808
Cng ty TNHH Ricco Vit Nam
197.630.297
230.808.344
Cng ty TNHH SXTM Ch Cng
148.200.501
168.212.956
F.V.C Royal Co Ltd.
1.842.167.659
1.246.682.045
Cng ty CP Ph Long
2.161.754.760
1.875.527.885
CN-CH Group Chenguang Paper
1.322.405.752
859.381.223
Cng ty CP Tn Tn Lc
893.167.110
1.328.455.820
16

Nm 2011
Cng ty CP Sunhome
Cng ty TNHH DKSH Vit Nam
Cc khch hng khc

Cng
1.209.211.137
786.396.548
57.729.100
674.852.241
9.694.416.998
7.687.224.256
22.281.717.935
18.125.314.812
100.000.000
56.364.200
2.2. Tr trc cho ngi bn
Cng ty TNHH SX & DV Tn Ho Pht
Cng ty TNHH MTV SX DV An Tin
50.000.000
54.659.250
Cng ty TNHH TMVD & XD Bo An
30.000.000
217.000.000
Ngi bn khc
Cng
1.091.000
35.568.600
181.091.000
363.592.050
2.3. Cc khon phi thu khc
Tin BHXH, BHYT, BHTN cn phi thu ca ngi

lao ng
64.344.993
78.158.434
C tc tm chia cho cc c ng
92.500.000
1.432.500.000
Cc khon phi thu khc
602.606.025
157.261.566
759.451.018
1.667.920.000
(321.813.843)
Cng
2.4. D phng cc khon phi thu kh i
D phng cho cc khon n phi thu kh i ca khch hng trong nc v cc khon phi
thu khc c hon nhp gim chi ph trong nm theo Bin bn hp Hi ng qun tr ngy
08/3/2012.
3.
Hng tn kho
Nguyn liu, vt liu
Cng c, dng c
Thnh phm
Hng ho
11.507.604.903
8.033.819.795
22.614.220
28.890.064
5.781.675.931
4.366.481.229
46.670.205
128.652.345
17.358.565.259
12.557.843.433
4.1. Chi ph tr trc ngn hn
480.353.854
127.793.959
4.2. Thu GTGT c khu tr
33.201.046
147.851.588
456.019.543
628.205.442
617.014.548
Cng gi gc hng tn kho

4.
Ti sn ngn hn khc
4.3. Ti sn ngn hn khc

Tng cng
17

Nm 2011
4.1. Chi ph tr trc ngn hn
Gi tr Cng c, Dng c, chi ph in nng, v.v... ch phn b. Chi tit:
Chi ph
S u nm
Tng trong nm
Kt chuyn vo
chi ph SXKD
trong nm
S cui nm
Chi ph in nng
8.261.577.438
8.256.721.494
4.855.944
Tin thu t
329.985.256
47.140.750
282.844.506
Chi ph CCDC, bo
him, phn b dn
127.793.959
523.872.204
459.012.759
192.653.404
Chi ph s dng chung
1.003.412.717
1.003.412.717
Cng
127.793.959
10.118.847.615
4.2. Thu GTGT c khu tr
9.766.287.720
480.353.854
33.201.046
147.851.588
336.572.633
119.446.910
147.851.588
456.019.543
Thu GTGT ca hng ha, dch v cn c khu tr.

4.3. Ti sn ngn hn khc
Tm ng
K qu, k cc ngn hn (*)

Cng
(*)
Khon k qu m LC ti Ngn hng HSBC c tt ton trong nm 2011.
5.
Tng gim Ti sn c nh hu hnh

Nhm TSC
Ch tiu
Nh ca, vt
kin trc
My mc v
thit b
Phng tin
Thit b dng
vn ti, truyn
c qun l
dn
Tng cng
Nguyn gi
S u nm
Mua trong nm
u t XDCB hon
thnh
Thanh l, nhng
bn
S cui nm
19.343.642.085 30.699.926.970 1.896.801.565 131.268.820 52.071.639.440

-
3.252.403.243
3.252.403.243
993.018.407
5.231.095.221
6.224.113.628
34.500.000
34.500.000
20.336.660.492 39.148.925.434 1.896.801.565 131.268.820 61.513.656.311
Gi tr hao mn
S u nm
Khu hao trong nm
Thanh l, nhng
bn
S cui nm
4.173.786.569 12.936.658.948
914.920.069 131.268.820 18.156.634.406
546.788.373
2.122.550.664
145.851.312
1.150.000
2.815.190.349
-
1.150.000
4.720.574.942 15.058.059.612 1.060.771.381 131.268.820 20.970.674.755
Gi tr cn li
Ti ngy u nm
15.169.855.516 17.763.268.022
981.881.496
- 33.915.005.034
Ti ngy cui nm
15.616.085.550 24.090.865.822
836.030.184
- 40.542.981.556
18

Nm 2011
Nh xng v My mc thit b ca Cng ty c th chp m bo cc khon n vay ti

Ngn hng Ngoi Thng Vit Nam Chi nhnh Sng Thn.
Chi tit ti sn c nh tng trong nm 2011 nh sau:
Nh ca, vt kin trc
993.018.407
Nh xng sn xut
222.600.141
Nh kho 395m2
162.608.954
Nh kho cha nguyn liu xng VH6
175.402.398
Nh xe cng ty
114.629.487
Nh kho 1300m2
317.777.427
8.483.498.464
My mc, thit b
My nh hnh VH10
Xeo 3 xng VH6 (*)
4.336.406.883
Xng ty mc VH6 (*)
2.667.464.018
L hi 10 tn xng VH6
1.398.101.709
Tng cng
81.525.854
9.476.516.871
(*): Li vay c vn ha trong nm 2011 l 791.594.084 ng.

6.
Chi ph xy dng c bn d dang

Chi ph mua sm ti sn c nh
722.903.000
2.809.342.363
Mua l sy ng knh 2m50 kh 1m55
490.000.000
214.452.383
Mua my lc ct nng thp
72.903.000
Mua l li
665.000.000
Mua l sy
160.000.000
1.929.889.980
1.063.346.505
4.586.539.509
Chi ph XDCB d dang
D n nh my sn xut bt giy Tnh Bnh

Thun
143.522.171
143.522.171
D n lm nn khu vc VH1
205.845.584
D n u t h thng x l bt xeo 1 VH2
713.978.750
Cng trnh u t ty mc
507.619.048
Cng trnh ch to my nh hnh
81.525.854
Cng trnh nh kho 1.300 m2
279.127.013
Cng trnh nh xng ty mc
1.409.445.822
Cng trnh khc
2.165.299.601
1.786.249.505
7.395.881.872
Cng
7.
Chi ph tr trc di hn
Chi ph tr trc di hn l cc khon chi ph sa cha nh xng, my mc thit b.
108.529.601
207.432.571
S u nm
215.296.631
114.883.905
Tng trong nm
Kt chuyn vo chi ph SXKD trong nm
S cui nm
(164.955.778)
(213.786.875)
158.870.454
108.529.601
19

Nm 2011
8.
Cc khon vay v n ngn hn
Vay ngn hn
N di hn n hn tr
Tng cng
37.052.280.217
26.219.632.896
2.664.298.699
1.757.459.596
39.716.578.916
27.977.092.492
Vay ngn hn
Ngn hng Hng Kng

Thng Hi
Ngn hng Nng nghip
v Pht trin nng thn
CN 9
Ngn hng Ngoi thng
CN Sng Thn
Cng
S u nm
Vay trong nm
Tr n vay
trong nm
2.969.222.964
19.077.656.148
17.295.893.492
4.750.985.620
9.546.409.539
25.375.955.882
22.602.195.079
12.320.170.342
13.704.000.393
46.572.099.545
40.294.975.683
19.981.124.255
26.219.632.896
91.025.711.575
80.193.064.254
37.052.280.217
Tr n vay
trong nm
S cui nm
S cui nm
N di hn n hn tr
S u nm
Qu pht trin th TP.

H Ch Minh
Ngn hng Nng nghip
v Pht trin nng thn
Chi nhnh 9
Ngn hng Ngoi thng
Chi nhnh Sng Thn
Cng
9.
Tng do
chuyn t n
di hn sang
182.408.000
181.334.699
182.408.000
182.408.000
735.051.596
2.362.964.000
735.051.596
735.051.596
840.000.000
120.000.000
840.000.000
840.000.000
1.757.459.596
2.664.298.699
1.757.459.596
2.664.298.699
Phi tr ngi bn
411.054.710
480.824.140
5.538.915.540
1.813.573.870
V Mnh Kt
160.931.070
310.209.620
Cng ty TNHH k ngh ni hi si gn
431.154.120
323.390.888
Cng ty TNHH Nha Trng Quang
460.949.779
369.005.182
Cng ty TNHH SX TM&DV Ph c S.G
1.522.108.460
1.899.282.295
Cng ty TNHH Thun Pht Hng
568.095.000
454.056.000
Cng ty TNHH TMDV XNK Tn Ha Pht
166.320.000
213.180.000
in lc Th c
512.359.727
493.009.654
DNTN SX-TM Nghip Ti
511.481.790
311.352.605
C s Phm Thanh Hng
120.983.900
237.851.254
Cc i tng khc
4.245.102.640
4.159.341.342
14.649.456.736
11.065.076.850
Cng ty TNHH SX TM DV Long Thnh Cng
DNTN SXTM V Tho
Cng
20

Nm 2011
10. Ngi mua tr tin trc
Jien Lung Tranding Co.,Ltd
29.193.144
Chao Zhi Paper co.,Ltd
43.075.033
C s Lc Bnh
120.000.000
K.I.M WorldWide Trading GMBH
36.049.102
32.767.506
Cng ty TNHH Ho Quang
40.000.000
40.000.000
Cc i tng khc
180.154.196
85.875.679
256.203.298
350.911.362
551.899.497
16.525.200
16.525.200
1.002.246.445
1.116.647.726
1.570.671.142
1.133.172.926
Cng
11. Thu v cc khon phi np Nh nc
Thu Gi tr gia tng
Thu Xut, Nhp khu
Thu Thu nhp doanh nghip

Cng
Thu Gi tr gia tng
Phng php tnh thu phi np:
Khu tr
Thu sut p dng:
Hng xut khu
: 0%
Cc sn phm khc
: 5% - 10%
Thu Thu nhp doanh nghip

Thu sut 20% i vi hot ng sn xut kinh doanh chnh.
Thu sut 25% i vi thu nhp khc
Thu Xut, Nhp khu: Cng ty k khai v np theo thng bo ca c quan Hi quan.
Cc bo co thu ca Cng ty s chu s kim tra ca c quan thu. Do vic p dng Lut v
cc quy nh v thu i vi cc loi nghip v khc nhau c th c gii thch theo nhng
cch khc nhau, s thu c trnh by trn cc Bo co ti chnh s c xc nh mt cch
chc chn theo quyt nh cui cng ca c quan Thu.
12. Phi tr ngi lao ng
1.376.728.082
2.522.462.476
Tin lng v cc khon mang tnh cht lng cn phi tr cho cn b cng nhn vin.
21

Nm 2011
13. Cc khon phi tr, phi np ngn hn khc
Ti sn tha ch gii quyt
Kinh ph cng on
Bo him x hi
Cc khon phi tr, phi np khc (*)

Cng
(*)
15.395.682
760.048.118
684.004.329
36.687.210
138.644.140
1.385.042.210
757.343.925
2.197.173.220
1.579.992.394
Cc khon phi tr, phi np khc bao gm:
C tc phi tr cho cc c ng
706.000.000
Tin thu t
325.633.156
Th lao hi ng qun tr
21.000.000
Tin gia cng
58.456.145
Cc khon phi tr, phi np khc
353.409.054
677.887.780
1.385.042.210
757.343.925
1.132.101.515
967.836.514
369.000.000
330.000.000
Cng
14. Qu Khen thng, Phc li
S u nm
Tng trong nm
Chi khen thng, phc li trong nm
(322.712.727)
(165.734.999)
S cui nm
1.178.388.788
1.132.101.515
738.741.100
1.031.701.100
58.809.465
738.741.100
1.090.510.565
15. Nhn k qu, k cc di hn
Nhn k qu, k cc di hn (*)
Cc khon phi tr, phi np khc (di hn) (**)

Cng
(*)
Cc khon nhn k qu v cho thu mt bng ti nh my Cng ty
(**) Khon phi tr, phi np di hn khc c x l vo thu nhp khc theo Bin bn hp Hi
ng qun tr ngy 08/3/2012.
16. Vay v n di hn
Vay di hn
3.966.011.381
8.786.940.747
Vay ngn hng
3.940.285.644
8.756.940.747
Vay i tng khc
25.725.737
30.000.000
N di hn
267.475.000
267.475.000
N di hn khc
267.475.000
267.475.000
4.233.486.381
9.054.415.747
Tng cng
22

Nm 2011
Vay di hn
S u nm
Qu Pht trin th
TP.HCM
Ngn hng Nng

nghip v Pht trin
nng thn Chi
nhnh 9
181.334.699
181.334.699
120.000.000
120.000.000
30.000.000
4.274.263
25.725.737
Cc c nhn khc
Cng
S cui
nm
8.455.606.048 128.527.000 2.280.883.404 2.362.964.000 3.940.285.644
Ngn hng Ngoi

thng Vit Nam Chi
nhnh Sng Thn
Chuyn sang
n di hn
n hn tr
Tr n vay
trong nm
Vay trong
nm
8.786.940.747 128.527.000 2.285.157.667 2.664.298.699 3.966.011.381
N di hn
267.475.000
267.475.000
American City Paper Corp ng tin u t my Napkin

17. D phng tr cp mt vic lm
D phng tr cp mt vic lm c trch theo t l 1% qu tin lng ng Bo him x hi.
Chi tit pht sinh trong nm nh sau:
S u nm
81.972.012
71.546.559
Trch trong nm
89.567.071
131.645.610
s dng trong nm
(81.972.012)
(121.220.157)
S cui nm
89.567.071
81.972.012
18. Vn ch s hu
STT
Ch tiu
I.
Vn ch s hu (CSH)
1.
Vn u t ca CSH
2.
C phiu qu
3.
Chnh lch t gi hi oi
4.
Qu u t Pht trin
5.
Qu d phng ti chnh
6.
S u nm
Tng trong
nm
Gim trong
nm
S cui nm
12.000.000.000
12.000.000.000
(195.000.000)
(195.000.000)
17.473.819
391.980.474
307.387.624
102.066.669
4.993.310.662
780.000.000
5.773.310.662
808.676.075
143.000.000
504.401.454
447.274.621
Li nhun sau thu cha

phn phi
3.802.580.481
1.583.626.257
3.662.000.000
1.724.206.738
Cng I
21.427.041.037
2.898.606.731
4.473.789.078
19.851.858.690
10.000.000
10.000.000
10.000.000
10.000.000
21.437.041.037
2.898.606.731
4.473.789.078
19.861.858.690
II.
Ngun kinh ph
7.
Ngun kinh ph
Cng II
TNG CNG
23

Nm 2011
18.1.Vn u t ca ch s hu
S lng c phiu pht hnh
S lng c phiu qu
S lng c phiu ang lu hnh
120.000
(1.500)
118.500
Ton b c phiu ang lu hnh l c phiu thng.

S lng c phiu lu hnh bnh qun trong nm 2011 l: 118.500 c phiu
Vn gp ca cc nhm c ng:
C ng Nh nc
C ng khc
1.800.000.000
10.200.000.000
Cng
12.000.000.000
18.2.C phiu qu
Cng ty mua li 1.500 c phiu vi gi mua l 195.000.000.
18.3.Chnh lch t gi hi oi
S d chnh lch t gi l khon chnh lch do nh gi li s d tin mt, tin gi ngn hng
v phi thu khch hng theo t gi bnh qun lin ngn hng ngy 31/12/2011 (20.828
VND/USD).
18.4.Qu u t pht trin
Qu u t pht trin tng trong nm do c b sung t li nhun sau thu ca nm 2010
theo ngh quyt i hi c ng thng nin nm 2011.
18.5.Qu d phng ti chnh
Qu D phng ti chnh tng trong nm do c b sung t li nhun sau thu ca nm 2010
theo ngh quyt i hi c ng thng nin nm 2011.
Qu D phng ti chnh gim trong nm do c dng x l n kh i theo Bin bn hp
Hi ng qun tr ngy 08/3/2012.
18.6.Li nhun sau thu cha phn phi (PP)
Li nhun nm trc
S u nm
Phn phi li nhun ca nm trc
3.802.580.481
(3.662.000.000)
+ Trch qu d phng ti chnh
(143.000.000)
Trch qu u t pht trin
(780.000.000)
Trch qu khen thng, phc li
(369.000.000)
24

Nm 2011
+
Chia c tc cho cc c ng
(2.370.000.000)
Li nhun nm trc chuyn nm nay
140.580.481
Li nhun sau thu nm nay
1.583.626.257
Li nhun cha PP ly k chuyn nm sau
1.724.206.738
18.7.Ngun kinh ph
10.000.000
10.000.000
Khon kinh ph h tr ca UBND TP.HCM ng k nhn hiu hng ha.
VI.
THNG TIN B SUNG CHO CC KHON MC TRNH BY TRONG BO CO KT QU

KINH DOANH
Nm nay
Nm trc
Tng doanh thu
156.469.814.809
139.371.976.971
Doanh thu ca hng bn ni a
119.101.197.114
99.144.547.432
Doanh thu ca hng xut khu
34.935.144.545
37.976.594.959
Doanh thu khc
2.433.473.150
2.250.834.580
Cc khon gim tr doanh thu:
16.382.246
6.949.440
Hng bn tr li
16.382.246
6.949.440
156.453.432.563
139.365.027.531
19. Doanh thu bn hng v cung cp dch v
Doanh thu thun

20. Gi vn hng bn
Gi vn ca hng bn ni a
100.712.389.502
82.468.546.922
Gi vn ca hng xut khu
30.894.617.320
31.770.443.063
Gi vn khc
106.684.849
251.871.167
131.713.691.671
114.490.861.152
Cng
21. Doanh thu hot ng ti chnh
Li tin gi, tin cho vay
27.402.445
157.020.714
Li, l chnh lch t gi
403.144.281
249.324.115
430.546.726
406.344.829
Cng
22. Chi ph ti chnh
Li tin vay
6.015.226.037
3.314.628.336
L chnh lch t gi thc hin
1.146.459.995
829.636.615
7.161.686.032
4.144.264.951
Cng
25

Nm 2011
23. Chi ph bn hng
7.735.838.957
7.700.549.819
Ch yu l cc khon chi ph vn chuyn, bc xp hng ha.

24. Chi ph qun l doanh nghip
Chi ph nhn vin qun l
4.214.983.658
3.657.956.224
Chi ph vt liu qun l
515.704.357
Chi ph khu hao TSC
528.662.125
539.489.239
Chi ph d phng
(321.813.843)
403.785.855
Chi ph dch v mua ngoi
648.486.877
847.094.234
Chi ph bng tin khc
2.956.654.352
2.840.809.815
8.542.677.526
8.289.135.367
128.636.364
1.256.181.818
58.809.465
53.258.473
187.445.829
1.309.440.291
Cng
25. Thu nhp khc
Thu t hot ng thanh l TSC
Thu nhp khc

Cng
26. Chi ph khc
Chi ph thanh l ti sn c nh
33.350.000
1.799.133.278
Chi ph khc
17.406.303
20.947.031
50.756.303
1.820.080.309
Cng
27. Chi ph thu Thu nhp doanh nghip (TNDN) hin hnh
Tng li nhun k ton trc thu
-
1.866.774.629
Cc khon iu chnh tng
27.056.303
Tng thu nhp chu thu
1.893.830.932
Trong :
-
Thu nhp chu thu sut 20%
1.730.085.103
Thu nhp chu thu sut 25%
163.745.829
Chi ph thu TNDN tn h trn thu nhp chu thu

nm hin hnh
386.953.478
Trong
-
Thu TNDN ca thu nhp chu thu sut 20%
346.017.021
Thu TNDN ca thu nhp chu thu sut 25%
40.936.457
iu chnh gim thu TNDN theo Ngh nh s

101/2011/N-CP ca Chnh ph quy nh chi tit thi
hnh Quyt nh s 08/2011/QH13 ca Quc hi
103.805.106
Tng chi ph thu TNDN hin hnh
283.148.372
26

Nm 2011
28. Li c bn trn c phiu
Li nhun sau thu TNDN
S c phiu lu hnh bnh qun
Li c bn trn c phiu
1.583.626.257
3.708.736.842
1.180.500
1.180.500
1.341
3.142
VII. NHNG THNG TIN KHC

1. S kin pht sinh sau ngy kt thc nin k ton 2011
Theo Bin bn hp Hi ng qun tr ngy 08/3/2012, Hi ng Qun tr thng nht v vic x
l cc cng n kh thu hi v cng n khng phi tr c th nh sau:
i vi cng n kh thu do khch hng b trn hoc gii th khng thu hi c, c tui n t
3 nm tr v trc ang hch ton vo ti khon 131 (Phi thu khch hng) v ti khon 1388
(Phi thu khc) vi tng s tin l 460.714.471 ng, khon n tm ng ang hch ton ti ti
khon 141 - Tm ng vi s tin l 43.686.983 ng. Trong nm 2010 cng ty lp d phng
n phi thu kh i vi s tin 321.813.843 ng. Nay Hi ng Qun tr quyt nh x l hon
li khon tin 321.813.843 ng trch trong nm 2010 a vo gim chi ph, tng li nm
2011 v dng Qu D phng Ti chnh gii quyt tng s tin trn l 504.401.454 ng vo
cui nm 2011.
i vi Cng n khng phi tr ang hch ton ti ti khon 3388 Phi tr, phi np khc s
tin l: 58.809.465 ng. Nay Hi ng Qun tr quyt nh x l cho tng li trong nm 2011.
2. Thng tin ti chnh

Ngy 27 thng 12 nm 2011 Chnh ph ban hnh:
Ngh nh s 121/2011/N-CP v sa i, b sung mt s iu ca Ngh nh s 123/2008/NCP ngy 08 thng 12 nm 2008 quy nh chi tit v hng dn thi hnh mt s iu ca Lut
Thu Gi tr gia tng.
Ngh nh s 122/2011/N-CP v sa i, b sung mt s iu ca Ngh nh s 124/2008/NCP ngy 11 thng 12 nm 2008 quy nh chi tit v hng dn thi hnh mt s iu ca Lut
Thu thu nhp doanh nghip;
Cc Ngh nh nu trn c hiu lc thi hnh t ngy 01 thng 3 nm 2012
TP. HCM, ngy 09 thng 3 nm 2012
Ngi lp biu
K ton trng
Gim c
_____________________
_____________________
_________________
TRNG VN THNG
NGUYN VIT THC
NGUYN HOA
27

Vinh Hue-BCTC Nam 2011 Da Kiem Toan

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BO CO TI CHNH NM 2011

CNG TY C PHN GIY VNH HU

CNG TY C PHN GIY VNH HU

Bng cn i k ton ngy 31 thng 12 nm 2011

Kt qu hot ng kinh doanh nm 2011

Bo co lu chuyn tin t nm 2011

Thuyt minh Bo co ti chnh nm 2011

CNG TY C PHN GIY VNH HU

S lng c phiu pht hnh: 1.200.000 c phiu. Trong , t l nm gi c phiu ca:

: 10.000 ng/c phiu

Lnh vc hot ng kinh doanh :

Sn xut Thng mi Dch v.

: 66/5 Quc l 1, Phng Linh Xun, Qun Th c, TP. H Ch Minh

Fax : (84-8) 724 0530

HI NG QUN TR, BAN KIM SOT V BAN GIM C

Dng Kim Ngc

Trn Thnh Phng

Ngi i din theo php lut ca cng ty

CNG TY C PHN GIY VNH HU

Nguyn Cu Thu Hng

Trn Thnh Phng

KIM TON VIN

Qu d tr bt buc: t nht bng 5% li nhun rng b sung Vn iu l cho n mc bng

Cc qu u t Pht trin, qu Khen thng v qu Phc li s do i hi c ng quyt nh

2. C tc c chia do i hi c ng quyt nh, vic chia c tc c thc hin nh sau:

Tm ng vo thng 7 hng nm, sau khi s kt hot ng 6 thng u nm.

Thanh ton c tc cn li, sau khi Bo co ti chnh nm c i hi ng C ng thng qua.

CNG TY C PHN GIY VNH HU

Thc hin cc phn on v cc c tnh hp l v thn trng;

Lp cc Bo co ti chnh trn c s hot ng lin tc.

HI NG QUN TR V BAN GIM C CNG TY

Theo Thng bo s 594/TB-T-CCT ngy 09 thng 11 nm 2011 ca Chi cc thu Qun Th c,

Bo co kim ton (tip theo)

ng Quc Vit - Kim ton vin

TP. H Ch Minh, ngy 21 thng 3 nm 2012

CNG TY C PHN GIY VNH HU

I. Tin v cc khon tng ng tin

2 Cc khon tng ng tin

II. Cc khon u t ti chnh ngn hn

130 III. Cc khon phi thu ngn hn

1 Phi thu khch hng

2 Tr trc cho ngi bn

5 Cc khon phi thu khc

6 D phng phi thu ngn hn kh i

140 IV. Hng tn kho

2 D phng gim gi hng tn kho

1 Chi ph tr trc ngn hn

3 Thu v cc khon khc phi thu Nh nc

I. Cc khon phi thu di hn

4 Chi ph xy dng c bn d dang

250 IV. Cc khon u t ti chnh di hn

Bo co ti chnh ny c c km vi thuyt minh bo co ti chnh.

CNG TY C PHN GIY VNH HU

3 Ngi mua tr tin trc

4 Thu v cc khon phi np Nh nc

5 Phi tr ngi lao ng

9 Cc khon phi tr, phi np ngn hn khc

323 11 Qu khen thng, phc li

420 10 Li nhun sau thu cha phn phi

II. Ngun kinh ph

TNG CNG NGUN VN

CC CH TIU NGOI BNG CN I K TON

TP.HCM, ngy 09 thng 3 nm 2012

TRNG VN THNG NGUYN VIT THC