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    8 views26 pages

    BBL Baocaotaichinh Q2 2017

    Uploaded by

    lehung.123298

    Copyright:

    © All Rights Reserved
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    of 26
    Bourbon Ben Luc CONG TY CO PHAN BOURBON BEN LUC BAO CAO TAI CHINH QUY 11/2017 Muc luc: 1. Bang can déi ké toan 2. Bao cdo két qua hoat dong kinh doanh 3. Bao cao lu chuyé: te 4. Thuyét minh bao cdo tai chinh “Tend vi Cn C8 Pdi Bourbon BL Mla 01 =D Dac Ap Teka ban, TT Bs La is Li, Ta on A, Vi Nan (Our hih bw QD 132006 90:07 Dest 02891381 sbfec oraeae? ‘2000008 ce Bm BTC) BANG CAN DOI KE TOAN our n2017 - Faaaia > > ean CCU 2 mass | oieh oun én 3006.7 is snast6 7 z r z z 7 TSAR RGN AN TTT it Tass | — nase] — eae] — ane I aa oss on rc Legs | —~ Lsagen. oe | Laprsigaar]| Ta 67 heen Tir ase “as sus Sages coe ome age tir Tae |] — Tessar | Toes | Ts cot a ch oT 7 Tso oo | TF 9t4s00 ano | 7770 90000 | 7. Dis Tat etter pos — sr atomoos | #7 7p pin som i ra 7 z : ice tase pa 30 Tie] — ae] — ames] oT Tae nia it Sasaatoaat| sso | ests s7.900| ant 700 Tec TE 2 : : Pasa is = z = Ect ie 5 OND Tse zi : co ti ie is TT] —TeRsT| EST SG fis at np Tiss 2 os st Tea] — ae | eT Se ae cs Ta 2 = le Doge cs as ar SS = = z f Iie ae Tah Tea] —— arose] saa a Hig eo ar saiousm0 | ——snoere| yes Oo [2 epi em ie co = a Retain te cs Tair — rast aise] arse i ist ‘ssourar2 | taxaoerare | sorinsaet | sorraaeaee [eit cror as ier Ter sorsis | Toros : Thad ici cn i ps 1st 00 T0000 [Tiago te is ee se] —Toeaste| Tans rae 7st eee] —roesst-ne| ager eee Ta 2 : : a I TAT se Da aN TOE TOT TOT x | |e [rca ie a i ie zi : _ 5 : Fast ics cr a : = = 7 Tt don Se ow IE 32 zl 2 : es a a = = feat ete ae = : 5 png a TA a7 E It Tasan ch dk 20 Tea] ee | | oT Tae os Sar are] — seaport} —wiaowat| — wise E Netra ar Tresso soe 0] —TrestSo70-| tens sane | Tea Ss Enssaser zz TES Dey) ween] CLAS] Oso Pires a ara ze : FRx 35 zi = Eis rs a a = avandia a are ara] — aT] — [Senne 28 aston] — That se] Tessie | To [= Fino mon hf RE 2 15.661,962.016)] SGI 952.016 (S.180.837,388)) Gait [ccwe eee aoe 0 sesso | —eesotareane [tues reso] ei PR fi Snr 3a Teasers] auessies| TT soT TAL Ey Ese 3a ass se] sense [ Tes stp00] 1a 0 3 Gazeoah—asirnen| —cssaessol ase iV Cic Known ww Gah 350 Tos 354215,000 | Tos 754315 Tar 771s 000] ——T8T TL Ts ORAS TDs ea 3 3 bo po0 | — 9 39020,0m | 499,000 | tp. 00 isa inh TE a a $9 tetas poo] $9,768.00 | 3.0.00 | 3-000. Dis tne 2s Tiga p00 [Hest 0 [ig Sr aT =o 5 : [retreats Ser Tie | — ae] aT] —— TT TC a a SSeanng | — soars [sempre | ter Pace eae et : Fras abe cy Tae | Fass aT aa [conc Tar sae oT ‘a Tagsesmiass| —aansetess | soars | sera aoe cea [ek a) a newaTTT ea ana ee | saint = din 34.06.17 ou 30.06.16 RoR OTT won TEs] aes] ae] TT << 38 Seeaniae| —-eaeviaw] — ow ess | sow 76535 vee ar : berate tomers str Tas} a aa Ns a5 batmzm] waren | ae Beare =e 3 : nes se Tass | arse | ere | fenet cetera ae Lataasis[—tasteiais| saree maar [Rarer dee ais siais jan] —“eigtto| ra a is cupargaes ite Seeger] —Femsesar| na ronger| Tor Pres ae ce oe oS a : fares nhs ORD a : Ci amp a pe a aaa} — em oT Pe 8 e ase Site Trsagase| rae] Ta eae Ta ier co a ase oy ser ae a = x Tan Tee Tae Pa uta [rate att Tar. Taree Eves sa ate Toate TENET 00,00 [Ta i pa De pong 9 ipl i a FD pon a tw "VON CHU $0 HOU 00-10-33) To ae Toso a Vin vtech Ta 000 Tak too, as. to 00 0 00.00 0,00 00 150000000 [Tag i pe Le cS Sco cs a fo Cen eh sn Fost aise [5 Qué phone wc [> Out ec he vin cn Tae Lx abs su i pe oO EIRETEETS ae TNs in KDC Tae aa Nek ps oh [Get Hien te pc ECE] 5 Nips kh ps -Npole ken a aR TCO TONG NGUON VON 40-30-40) aS aS Tana Neste 02 Thing 07 Nam 207 Tam dom Cig C8 Phi Bourbon Bn i iach: Ap Thin Bg, Th Tr Bin Li, Hn Bin i, Tk Lang Am, Vit Nam Mia xé B02-DN (Gana eo QD: 152006 90.81C "Ney 2005 2006 cia 6 time BTC) BAO CAO KET QUA HOAT DONG KINH DOANH (Quy: 022017 dom tink: ¥ND. i : ay Mé 01.01.16 at cuiieu asd 22017 ana eu z pong z = Doan a an ia a a ip i or Be a) STS STO] OS ST | TE Cac Enea gam a as a] q f [5-Doanh tan a ig a ang ip ih vo OF OS] 10. Be esas] HM TE So| —Tosea ase | TEE [Gis vo Ring m1 11.237 664-709] —21-764905-81| — 9085676022 | — 1797415008 5th vt Ran ing oun ip i wy OO TOT 20 T-g00 71-879] —22°79,155,079] —1013.469,07S | 70.558. 131, 350 fe-Doan hu bos ng cn 2 97360137] 909 SL.192] 2581. 959,102 | 2750207 19 [ch por ch 2 7365471305] 3.756358 928] —Dan1g035 950 | 35716903991 [rong o> tax BS Pa 7 q Z ‘ fx co parang 2 Sans] as] eS | aeRO Foc pi quan dean agp 3 5 x00.755 386] 7.57681 98] Sse 122851 |. saKen0 TO Lot ohabn tn host ding Wnt Goanh GO= 507 OT) - GES] — 30 07 864700] — 12.407, 165,010] 115 388 97 sR] 55.741 509] Th akip Kh Sr Ts30 754] 21.542 8921 791.26797s | — 1 98005059 Chip he a Tassos] —si-soisei] —100339,381[ —_s2ar9.9s0 15-bit ae OST 20 729,936,751] To. 99131] —Te90.92R2s | T347.630,05 14 Tg or dn ttc tod (50 = 300) 0 Tse 1 asi] 1.177 136.161| (03 757.978 e)| 0700811068 15 Th thu nhlp dean nahi pa nip sr 195,960 291 51,676,080 | — 1.381 9,60. 16h sa thud (60 = 50-51) o S707 41,10) Fas 654.900] 1899 160.651 Ne lpi, Ke fe ils \ Tel MT Aa ing Ti Nave Quen Tendon: Cig Cd Phin Bourbon Bin ic ‘ach Ap TB, Th Tr Bn i,t Bn Lt, Tinh Lome Am Vit Name Mlb 0s -DN (Gan hah theo QD 8:15 20069081 ‘Ny 2005 206 cia tang BTC) BAO CAO LUU CHUYEN TIEN TE (Theo phacomg php trac tiép) (*) Qui: 02/2017 on tn 1ND wy ade cuinitv sass] ™EE | gaan ona 01206 aa Setnzeie 1 Z3 z z 7 Ciera ar Tas sng ng dich rd a Tan | sae | SAT | aA cieg tot oH aesvisaoas | assmioue ser] s097i 705] STO isc oss cn cia @ Tapa ane| Masseneiae| Saw. | 19ST E-inh gesSne as .sses6e300 | Tooorantsee | 284 7.307| — 720091672 few ata ot Tusast | s07s007| — 2858 [ — arabe? Sen a a a5 Tonaaasor | Taras | Baia s0 | — Sam sae fei ow Sn ke ts Lissanaoat | sans [675115859] — 8200505 iE ho lg ich ec a zestasss31| —75nso180 | A9ws12.80 | —6aS92009H Taschen ht gah 2 Sastssaas] —somosz27] areas] Tasks La cb Sn a i 5 Tals ch a mur om XD SCD 3 cic wr a Tao | — aon TAG | SST Tis rk og Bn TSC ac TS. as a a3 Bas aa 988 Tis mci hg i om ER = : E c : Eis ci ay he con ae : : z = Tas plano 3 = 5 : eT spon Ee 3 2 : 5 Pt. tears de a Tae] — wera or| amas | — ner a dst Sg a it 30 ORES] (eae) SR] (7A — STA cosh Sg ci S z 3 E Ta Sa ps, i Op DADE i me | ae | ST Ti ci ip ch ec ah uc pi oa] Saisie] sais] aessasae | —SSoRaes Brier agin, une ae 3 I : : forced ss a Tepe | SST | | TS STs cto a 3 : 5 = : sche liebe nek de AT 35 ei : = hai et Sng cE ax Tao aa aa a hd ln wong 3040) = esac | Gunton oases [S50 05567 is ig Snes = TEMES | NO NSSHT ET | TENSE SISSOS | —Te2V7HTOSTE ek te c y me a 5 : [ian gg cb (0-0) 0 TESTS | TEE aT] SSE [fe Na MD 0m 017 cana a =] CORRS 7 | i at Ding TH Nese ate i ola CONG TY CO PHAN BOURBON BEN LUC Bia chi: Ap Thun Bao, Thi tran Bén Lire BAO CAO TAI CHINH RIENG Huyén Bén Lire, Tinh Long An. ender ‘Cho ky ké todin kat thc ngay 30/06/2017 Mau 36 B 09 - DN THUYET MINH BAO CAO TAI CHINH RIENG Cc thuyét minh nay la bo phan hop thanh va cdn duoc doc déng thoi vei bao céo tai chinh riéng kém theo 1. BAC DIEM HOAT BONG CUA DOANH NGHIEP 1.4. Hinh thie so h@u vén Cong ty C8 phan Bourbon Bén Lic (dui Gay go! tét la “Cong ty’), trwde Gay la Cong ty Trach nhiem Hou han Bourbon Bén Luc, dugc chuyén déi thanh cing ty cb phan vao ngay 28 thang 08 nam 2007 66 tén goi la Cé phan Bourbon Bén Luc theo Gidy Chieng nhan dau tu lan dau s6 501033000043 ngay 28 thang 08 nam 2007 do Uy ban nhan dan tinh Long An cp va cac Gidy phép chung nhan du tu thay déi sau d6 v6i Bn thay d6i g&n day nhdt la vao ngay 01 thang 06 nam 2015. Tho’ gian hoat dong cia Cong ty 18 40 (bén muci) nam ké tir ngay 05 thang 01 ndm 1999, \Vén diéu Ié theo Gidy ching nhan dau tu la 148.000.000.000 VND. Tru 88 chinh dang ky hoat déng kinh doanh cia Céng ty duoc dat tai Ap Thuén Bao, Thi trén Bén ME Lue, Huyén Bén Lic, Tinh Long An. f-7e f Fi van phong dai dien cia Cong ty duge thanh Igp theo Gidy Ching nhan Bang ky hoat séng ven phong =| © dai dign s6 1100384744-001 ngay 10 thang 11 nlm 2010 va cdc Gidy ching nhan thay d i sau 66 voi\|«\ BC ian thay d6i gin day nhat la vao ngay 19 thang 04 nam 2016. KX > ‘Van phong dai dign duoc dat tai LAu 11, Toa nha Sai Gdn Tower, 86 29 Budng Le Duan, Phuong Bén Nghé, Quan 1, Thanh phé H6 Chi Minh. Téng sé nhan vién cia Cong ty tai ngay 30 thang 06 nam 2017 la 189 (31/03/2017: 148). 4.2. Linh vye kinh doanh Dich vy cng va cho thué kho bai 1.3. Nganh nghé kinh doanh ‘Theo Giy ching nhan dng ky kinh doanh, nganh nghé kinh doanh chinh cila COng ty 1a + Chébién, dong goi va kinh doanh cdc loai néng sn, the ph4m va dd ubng: + inh doanh khai thac cdng, dich vu cng, béc xép hang héa xuat nap khdu va dich vu Kho bai nha xuGng tai cang Bourbon Bén Lirc - Long An. 4.4. Chu ky san xudt, kinh doanh thong thuong (Chu ky sn xudt kinh doanh thong thudng cia Cong ty Ié 12 thang 1.5. Cu tric doanh nghi¢p Tai ngay 30 thang 08 nam 2017, Cong ty c6 cc cong ty con va ign két nhu sau Ty le quyén Ty Ie vén Ten = _ Bia chi biduquyét gop Ty IG Igiich Céng ty con: Céng ty Cd phan ‘$6 36, Budng Trinh Dinh 80,37% 80,37% 80.37% viet Au Thao, Phuong Hoa Thanh, Quan Tan Phu. Cong ty lién két: Cong ty Cé phan —-—$6 727, Budng AuCo, 30,18% —-30,18% 30,18% Det 86ng Nam Phuong Tan Thanh, Quan Tan Pho CONG TY CO PHAN BOURBON BEN LUC Bia chi: Ap Thuan Bao, Thi tran Bén Lic, BAO CAO TAI CHINH RIENG Huyén Bén Luc, Tinh Long An Cho ky ké ton két thic ngay 30/06/2017 THUYET MINH BAO CAO TAI CHINH RIENG 2. COSC LAP BAO CAO TAI CHINH RIENG, KY KE TOAN VA DON VI TIEN TE 2.4. Co's@ lap bao céo tai chin riéng Bo cdo tai chinh riéng kém theo dugc trinh bay bang Bbng Viet Nam, theo nguyén téc gia g6c va phd hop véi céc Chudn myc ké toan Viet Nam, Ché dO ké toan doanh nghiép Viet Nam va cae quy inh hién hanh khac vé ké ton tai Viét Nam. 2.2. Ky ké toan nam Ki ké toan nam cla Cong ty bat dau tir ngay 01 thang 01 va két thuc ngay 31 thang 12. 2.3. Bon vitién t@ sir dung trong ké toan Bon vi tién té sir dyng trong ghi chép ké toan la Ding Viet Nam. 3. CHUAN MYC VA CHE 80 KE TOAN AP DUNG 3.4. Ché a6 ké toan ap dung Cong ty ap dung cac Chun myc ké toan Viét Nam va Ché d ké toan doanh nghigp Viet Nam 3.2. Tuyén bé vé vige tuan thi céc Chudn myc ké todn Vigt Nam va Ché d6 ké toan doanh nghiép Vigt Nam Céng ty tuan thi cac Chudn myc ké toan Viet Nam va Ché do ké ton doanh nghiép Viet Nam dé soan thao va trinh bay céc bao cdo tai chinh riéng cho ky ké toan két thic tal ngay 30 thang 08 nam 2017, 4, CAC CHINH SACH KE TOAN CHU YEU 4.1. Ngoai té Cac loai ty gia héi dodi ap dung trong ké toan: + Tgid 4p dung trong ké toén lé ty gia cla Ngan hang TMCP Kj thurong Viet Nam: + Ty gid 4p dung khi ghi nhan va danh gia lai tai san la ty gia mua ngoai te; + Ty gid 4p dung khi ghi nhan va dénh gid lai ng phai tré la ty gid ban ngoai té; Cac nghigp vy phat sinh bang ngoai té dugc hach toan theo ty gia hi dodi giao dich thc té vao ngay phat sinh nghiép vu. Cac khoan chénh Iéch ty gia phat sinh trong qua trinh thanh toan duge ghi nhan trong bao co kat qua hoat dong kinh doanh trong ky. Sé du cac khoan muc tién, no phai thu, no’ phai tr cd géc ngoai t8, ngoai trir so du cdc khodn tra trude cho ngudi ban bang ngoai té, sO dur chi phi 1rd trudc bang ngoai t@ va sé du doanh thu nhan truéc bang ngoai té, dugc chuyén déi sang déng tién hach todn theo ty gid héi dodi giao dich thyc té vao ngay lap bang can déi ké toan. Chénh lech ty gid h6i doai phat sinh do danh gia lai s6 du ngoai te cudi ky sau khi bu tri tang gidm dugc hach toan vao két qua kinh doanh trong ky. 4.2. Cac uéc tinh ké toan Viee lap bdo céo tai chinh riéng yéu cau Ban Téng Gidm déc phai c6 nhing w6c tinh va gid dinh co nh huéng dén cdc sé ligu vé tai sdn, ng phai tré va viée trinh bay cdc tai sdn va ng tim tang tai ngay 30 thang 06 nam 2017 cing nhu cdc Khoan doanh thu, chi phi cho nam tai chinh két thuc vao ngay 30 thang 06 nam 2017. Mac du cc uéc tinh ké toan dugc lap bang tat ca su hidu biét cia Ban Téng Giam déc, s6 thuc té phat sinh c6 thé khéc v6i cde uéec tinh, gid dinh dt ra. CONG TY CO PHAN BOURBON BEN LUC Bia chi: Ap Thuan Dao, Thi trén Bén Lic, BAO CAO TAI CHINH RIENG Huyén Bén Lic, Tinh Long An Cho kj ké toan két thic ngay 30/06/2017 THUYET MINH BAO CAO TAI CHINH RIENG 4.3. Tién va cde khoan twong duong tién Tin va cac khan tong duzong tién bao gdm tién mat tai qu, tién ali ngan hang, tién dang chuyén, cdc khoan dau tu ngan han 6 thoi han thu hdi khong qué 03 thang ké tir ngay du tur, od tinh thanh khodn cao, cb kha nang chuyén é6i d8 dang thanh mot ivong tién xde dinh va khéng c6 nhiéu ri ro trong viee chuyén d6i thann tin tai thoi diém bao cao. Cac khoan tong duang tién duge xac dinh phi hop voi Chudn myc ké toan “Bao cdo Iuu chuyén ten te" 4.4, Dau tu tai chinh Chimg khoan kinh doanh Ching khoén kinh doanh la céc khoan ching khoan va cdc cong cu tai chinh khac ndm git? vi myc dich kinh doanh (ndém gitr voi myc dich cho tang gia d ban ra kiém lo) tai thoi éiém bdo co. Chung khoan kinh doanh dugc ghi nhan theo gia géc. Gia g6c cia ching khoan kinh doanh bao gm: Gia mua va cac chi phi mua nhu chi phi méi gigi, giao dich, cung cp thong tin, thué, Ié phi va phi ngan hang. Gié géc cia chung khoan kinh doanh dugc xéc dinh theo gid tri hop ly cla céc khoan thanh toan tai thoi dim giao dich phat sinh. au tu ndm git aén ngay dao han ‘Bau ty ndm gid dn ngay dao han gdm cdc khoan nhu cc khodn tin gir ed ky han, trai phidu, ob phiéu wu dai bén phat hanh bt budc mua lai tai mét thoi diém nhat dinh trong tuong lai, cdc khodn ccho vay ném git dén ngay d4o han voi muc éich thu Iai hang kj, va cdc khodn dau ty nim git én ngay dao han khac. Khi cb bang chirng chac chan cho thay mét phan hay toan bo khodn dau tu c6 thé khéng thu héi duoc thi s6 tn thét a6 dec ghi nhan vao chi phi tai chinh trong nam. ‘Cac khodn cho vay duoc ghi nhan theo gia géc. (Cae khoan dau tur vén vao don vi khac ‘Bu tu vo cong ty con Khon dau tu duoc phan loai 1a dau tu vao cong ty con khi Cong ty co quyén kiém soat cdc chinh ‘sch va hoat d6ng, thuéng thé hién qua viéc ndm gitr hon 50% quyén biéu quyét. Cac khoan du tu vao c6ng ty con dug phan nh theo gid géc, bao gbm gia mua va cdc chi phi in quan truc tiép 6&n viée dau tu (néu co). Trwong hop du tu bang tai san phi tin t8, gia phi cla c&c kon dau tu duoc ghi nhan theo gia tri hop Ij cla tai san phi tién té tai thoi diém phat sinh C8 tic, loi nhuan durge chia cho giai doan sau ngay dau ty duoc ghi nhian véo doanh thu hoat dong tai chinh theo gid tri hgp ly tai ngay dug quyén nhan. au tu va0 c6ng ty lién két Khon dau tu duoc phan loai l& dau ty vao cong ty lién két khi Cong ty ndm gi true tiép hoae gidn tiép tir 20% dén dudi 50% quyén biéu quyét cla bén nhan dau tu ma khéng cé théa thuan khac. Cac khoan du tu vao cng ty lién két dur9c phan anh theo gia abe, bao gém gia mua va cdc chi phi lién quan truc tiép dén viéc dau tu (néu c6). Truong hop dau tu’ bang tai san phi tién té, gia phi cla cc khodn du tu duvoc ghi nan theo gia tri hop ly cla tai san phi tin te tai thoi diém phat sinh CONG TY CO PHAN BOURBON BEN LUC Bia chi: Ap Thuan Dao, Thi trén Bén Lic, BAO CAO TAI CHINH RIENG Huyén Bén Luc, Tinh Long An zs cho ky ké ton két thie ngay 30/06/2017 THUYET MINH BAO CAO TAI CHINH RIENG (TIEP THEO) Cé tu, igi nhuan duge chia cho giai doan sau ngay dau tur duc ghi nhan vao doanh thu hoat ong tai chinh theo gid tr hop ly tai ngay duoc quyén nhan Bu tu kndc Khogn dau tu dvge phan joai la du tu khdc la cdc khodn du ty ngoai céc khodn du tu vao cong ty con, dau tu v0 cong ty lién doanh, va dau ty vao cong ty lien ket Cac knodn dau tu khac duoc phan anh theo gia géc, bao gém gid mua va céc chi phi lign quan true tiép dén viée dau tu (néu cd). Truong hop dau ty bang tai san phi tén t8, gid phi cia cac khodn du tu duge ghi nhan theo gia tri hgp ly cla tai sn phi tién té tai thoi diém phat sinh, Cé tre, Ii nhu&n dugc chia cho giai doan sau ngay dau tu duoc ghi nhan vao doanh thu hoat déng {i chinh theo gia ti hop Ij tai ngay duoc quyén nhan Phuong phap lp dur phong tén that dau tu tai chinh 96) voi cdc khodn du tur ching khoan Du phong gidm gia dau tw chang khoan dugc trich lap phi hop voi huéng din tai Thong tu $6 228/2009/TT-BTC ngay 07 thang 12 nam 2009 (Thong ty 228) va Théng ty s6 89/2013/TT-BTC ngay 28 thang 06 nam 2013 siva di, bé sung Théng tyr 228 cla BO Tai chinh. Theo d6, Cong ty duoc yeu ccdu trich lap du phong cho céc khodn ching khoan Au tu ty do trao d6i c6 gia tri ghi s6 cao hon gia thi trzong tai ngay kat thuc ky ké toan. 196i voi cdc khodn déu tu tai chinh dai han Dy phong tén that du tu tai chinh dai han duge trich lap phi hop voi héng dn tai Thong ty sé 228/2009/TT-BTC ngay 07 thdng 12 n&m 2009 (Théng tu 228) va Théng tu s6 89/2013/TT-BTC ngay 28 thang 06 nam 2013 siza déi, bd sung Thong ty 228 cla BO Tai chinh. Theo do, Céng ty duoc yéu ccdu trich lap du phéng tn that du tu tai chinh dai han néu t6 chirc kinh t& ma Céng ty dang dau tu bi 16 (tri truéng hop Id theo ké hoach theo phuong an kinh doanh truéc khi dau tu) voi mize trich tdi da ccho mi khoan du tu bang s6 vén 8 dau tu. i v6i cae khoan du tu khéc Dy phong gidm gia cac khoan dau tur khac duoc lap khi gia ti thuan c6 thé thyc hign duge cia cac khodn dau tu nay gidm xuéng thép hon gi gée, viée trich lap phu hop véi huéng dn tai Thong tu sb 228/2009/TT-BTC ngay 07 thang 12 nam 2009 (Thong ti 228) va Thong tu s6 89/2013/TT-BTC ngay 28 thang 06 nam 2013 siza déi, b8 sung Thong tu 228 cia BO Tai chinh, 4.8. Cac khoan phai thu Nguyén téc ghi nhén (Cc khoan no phai thu bao gdm céc khodn phai thu khach hang va phai thu khac durgc trinh bay theo id tri ghi s8 cla cc khodn phai thu khach hang va phai thu khac sau khi cdn trir voi cdc khoan diy hong duroc lap cho cc khodn ng phai thu kh6 di Nguyén téc dur phéng phai thu khé doi Du phéng ng phai thu khé doi duc lap cho cdc khodn no phai thu qua han thanh todn hode céc khoan ng cé bang chimng chac chan la khong thu dugc. Dw phéng phai thu khé di duc trich lap pho hop v6i huéng d&n tai Thong tu s6 228/2009/TT-BTC ngay 07 thang 12 ndm 2009 cla BO Tai chinh, ‘Tang hoac gidm sé du tai khoan dy phéng phai thu khé doi dugc hach toan vao chi phi quan ly doanh nghiép trén bé0 cao két qua hoat dong kinh doanh 13 CONG TY CO PHAN BOURBON BEN LUC Bia chi: Ap Thuan Dao, Thi trén Bén Lic, BAO CAO TAICHINH RIENG Huyén Bén Lac, Tinh Long An (Cho ky ké toan két théc ngay 30/06/2017 THUYET MINH BAO CAO TAI CHINH RIENG 4.6. Hang tén kho Nguyén téc ghi nhan hang tén kho Hang tén kho duoc hach toan theo ga géc. Truong hop gid tri thuan c6 thé thu hign duoc thdp hon 94 géc thi hach todn theo gia tr thudn cO thé thuc hign duoc. id g6c hang tn kho bao gdm: Chi phi mua, chi phi ché bién va ede chi phi lign quan trye tiép khde phat sinh 48 c6 duoc hang tén kho 6 dia diém va trang thai hién ta Gia tri thudn 6 thé thuc hign éuvgc 1a gid ban ude tinh cla hang tén kho trong ky san xu, kinh doanh binh thuéng trir chi phi uéc tinh é hoan thanh sn phdm va chi phi wdc tinh can thiét cho viée tiéu thy ching. Phuwong phap xac dinh gia tri hang tén kho Gid tri hang tén kho dugc xac dinh theo phuong phap binh quan gia quyén. Phuong phap hach toan hang tn kho Hang t8n kho duvgc hach toan theo phurong phap ké khai thong xuyén 47. Tai san cé djnh hou hinh Tal san c6 inh hu hinh due thé hign theo nguyén gia trv Gi gid tri hao mon Idy ké Nguyén tdc ghi nhan va xac dinh gia trj ban dau Nguyen gia tai sn c& inh hau hinh bao gém gia mua va toan bo ca chi phi lién quan trac tsp dn viée dua tai san vao trang thai sn sang sir dung. Trudng hop mua tai san cé dinh duoc kém thém thiét bi, phu tung thay thé thi xa éinh va ghi nnanriéng thiét bi, phy tung thay thé theo gia tr hop iy va dug trir (-) khdi nguyén gid tai san 6 dinh hiru hinh. Phuong phap khéu hao Nguyen gia tai sén od dinh hou hinh duoc khdu hao theo phuong phap dung théng trong suét the gian hu dung dy tinh cia tai san. hoi gian khu hao woe tinh cho mét sé nhém tai sn nhu sau Nha civa, vat ki6n tric 03-30 nam = May moc thiét bi 04 - 10 nam = Phuong tign van tai truyén dn 08 nam + Thiét bi, dung cu quan ly 03-08 nam 4.8. Tai sancé dinh v6 hinh Tai sén 06 inh v6 hinh duvgc thé hien theo nguyén gia tri Gi gid ti hao mon Ioy ke Nguyén tde ghi nhan va xée dinh gid tri ban au Nguyen gid [a toan b6 eae chi phi ma doanh nghiép bé ra 48 cb duc tai san c6 dinh v6 hinh tinh Bén thdi diém dua tai san 46 vao trang thai sir dung theo dy tinh. CONG TY CO PHAN BOURBON BEN LUC Bia chi: Ap Thuan Dao, Thi trén Bén Lic, BAO CAO TAI CHINH RIENG Huyén Bén Lic, Tinh Long An Cho kj ké toan két thic ngay 30/06/2¢ THUYET MINH BAO CAO TAI CHINH RIENG (TIEP THEO) Nguyén téc ké toan cdc tai sin c6 dinh vo hinh Quyén sit dung dat Quyén sir dung dat duge trinh bay theo nguyén gid trv Gi gid tri hao men Idy Ké la gid tri quyén sir dung dign tich 4&t tai Ap Thuan 80, Thi trén Bén Lac, Huyén Bén Lite, Tinh Long An ti 32-40 a Quyén sir dung dat duoc khéu hao theo phuong phap duréng thang dvva trén thé’ gian sir dung lo aat Phan mém may vitinh Phan mém may vi tinh khong phai la cu phan khong thé thigu cua phan cimg thi éuge ghi nhan nhur tai san cé dinh v6 hinh va duoc khdu hao theo théi gian sir dung hitu ich tir 03 - 05 nam. 4.9, Thu@ tai san Phan loai thué tai san Thué tai chinh la thue tai sn ma bén cho thué c6 sy chuyén giao phan lon ril ro va lo’ ich gan lién voi quyén sé hitu cila tai san cho bén thué. Tat ca cdc khodn thué khdc dugc phan loai la thué hoat d6ng. Thus hoat dong Cac khoan thanh toan ti8n thue hoat dong duoc ghi nhan la chi phi sn xuét, kinh doanh theo phuong hap dung thang cho suét tha’ han thué tai sdn. 4.10. Cho thué tai san hoat déng Tai san cho thué hoat dong duoc ghi nhan trén bang can déi ké toan theo cach phan loai tai sén cia Cong ty. CChi phi tryc tiép ban dau a6 tao ra doanh thu tir nghiép vy cho thué hoat dong duoc ghi nhan ngay vva0 chi phi trong kj khi phat sinh/phan bé dn vao chi phi trong suét thoi han cho thué theo thoi han ca hop déng thué. Doanh thu cho thué hoat dong durgc hach toan vao bao cao két qud hoat dong inh doanh trong ky theo phuong phap duréng thang trong suét thei han thué, khéng phu thuéc vAo phuong thi thanh toan Kndu hao tai san cho thué hoat dong duge thyc hién trén co sé nh&t quan voi chinh sach khdu hao cea bén cho thué 4p dung di v6i nhiing tai sn trong ty. 4.11, Bat dng san dau tu Bat dong sn dau tu éugc thé hign theo nguyén gid tri gi tri hao mon Idy ké. Bi v6i bat dong sn «dau tu ndm gid cho tang gid, Cong ty Khdng tric khdu hao ma xe dinh tn that do gidm gid tr Naguyén téc ghi nhén bét dong san dau tu Nguyén gid bat dong sén dau ty Ia toan bo cdc chi phi bang tién hoc tong dung tién ma doanh Inghiép phai bé ra hoac gia tri hop ly cila cac khogn dua ra d& trao d6i nam cé duoc bat dong sén

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