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VACA ONG TY TNHH KIEM TOAN VAN AN - MAAC MAAC - Van An Auditing Limited Company
BAO CAO TAI CHiNH Nam 2012
(DA DUVC KIEM TOAN)
ING TY alit BIEN XUAT NHAP KHAU NONG s THVC PHAM BONG NAI .
lead office: 84 Bau Cat 1St., Ward 14, Tan Binh Dist, Ho Chi Minh City Branch Ha Noi: Room no. 1601, Momota building,
l: (08) 3948 1765 - (08) 3948 1775 - 0913 68 20 75 - Fax: (08) 3948 1776
151 Nguyen Duc Canh St, Hoang Mai Dist, Ha Noi City mail: [email protected] [email protected]
Tel: (04) 3662 8634 - Email: [email protected]
Chuyin nganh Kiim todn. Kt tntin vh Tsr say; I . A 4
SAO Y BAN CHiNli Ngay thing nAm
GIAMD&CTY -THONG id.
Ctig BIEN MIXT NHAP KH NONG Si N THITIC p
D6NG
reyet ivavaltny
BAO CAO TAI CHiNH Nam 2012
(DA DU1;IC MEM TOAN)
CONG TY CHE BIEN XUAT NHAP KHAU NONG SAN THVC PHAM BONG NAI
O
(
CONG TY CHE BIEN XUAT NHAP KHAU NONG SAN THI1C PHAM BONG NAI
CUC MLA: TiNH DOUG NA1 BO P1-CAN MOT CCIA
.............................................................
DEN Noy: .... ..
\ (Hs) ............ ............................................
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MVC LVC
1. Bao coo dm Ban Giam d6c
2. Bao coo Mem town
3. Bang can di ke town toi ngay 31 thang 12 nom 2012
Trang
2 - 3
4
5 - 7
4. Bit° coo ket qua hoot dung kinh doanh cho nom tai chinh tfr ngay Q1 thang 01 nom 2012 den ngay 31 thang 12 nom 2012
5. Bao.cao ltru chuyen tien tU cho nom tai c'hinhtir ngay 01 thang 01 nom 2012 den ngay 31 thang 12 nom 2012
6. Thuyet minh boo coo tai chinh cho nom tai chinh ngay 01 thang 01 nom 2012 den ngay 31 thang 12 nam 2012
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9
10 - 20
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CONG TY CHE BIEN XUAT NHAP KHAU NONG SAN THVC PHAM DONG NAI
B.4.0 CAO CUA BAN TONG Gatt DOC
1. Khai gnat ve cong ty
LONG TY CHE BIEN XUAT NHAP KHAU NONG SAN THIX PRAM DONG NAI tat là Cong ty) la Doanh
nghiep Nha Nuac duce thanh lap theo Quyet dinh so 1549/QDCT-UBND ngay 18 than 6 nam 2010 caa Chu tjch Oy ban 'Than dan tinh Ding Nai ve viec chuyen Cong ty Che Bien Xuat Nhap KhAu Ming San Thirc PhAm Ding Nai sang hoat dOng theo mo hinh Cong ty me - cong ty con. Cong ty hoat dOng theo GiAy chang nhan ding kji kinh doanh lin dau s6 3600268170 ngay 01 thing 7 nam 2010 do So Ke Hoach va DAu Tu. Tinh Dein Nai cap.
- Ngutri dai dien theo phap lust: Nguyen Thai Hoc; Qu6c tjch: Viet Nam; Chuc vu: Chu tjch HDTV kiem T6ng giam d6c.
- V6n dieu le: 233.000.000.000 VND
2. HOi ding quan trj va ban dieu hanh, quan l5r:
Thanh vien Ban T6ng giam d6c va Ban dieu hanh cua C6ng ty cho den th&i diem lap bao cao nay bao g6m:
Ban Tong gidm (lac
Hp va ten
Chat. vy Ngay bd nhiem Ngay mien nhiern
NguyZn Thai Hoc T6ng giant D6c
Nguyeen Tr9ng Tri Ph6 tong giam d6c Tran Trung Oai Ph6 tong giam et6c NplyirrVarr-Trietr P16.16negiani.d6c Luu Thj Nga K6 toan tnrong
- Try sa hoat Ong tai: Xa 10 Ha NOi, Phirtrng Long Binh, TP. Bien Hoa, Ding Nai.
- Ma so thue Ong ty: 3600268170 - Dien thoai: 0613.891637 - Fax: 0613.891549 - Cac dra hang trvc thuOc
C6ng ty c6 nghia vu nOp cho Nha nuac Viet Nam:
Thue suit thue thu nhap doanh nghiep hang nam la 25% ten thu nhap chju thue.
Cac loci thue khac theo quy djnh hien hanh tai thOi diem nOp thue hang nam.
2. Cac hoot dung chinh
- San xuAt, che bien, mua ban, xuat nhap khAu cac foal Ong san, thkrc pham, vat to san xuat ming nghiep, cac loci hat an duce, san pham rau qua va trai cay cac loci;
- San xuat cay dieu ging cao san. DAu to che bien dAu vo dieu va cac san phim tir dAu vO dieu, cac san phAm tir cay dieu;
- Nghien cau chuyen giao tien bO k9 thuat cho ngu&i tr6ng dieu, nghien ciru chuyen dOi most so giong cay trOng de che bien san pham xuAt khAu;
- DAu to kinh doanh ha tang khu Ong nghiep, kinh doanh dja Oc, bat dOng san;
Xay dung Ong trinh dan dung, Ong nghiep, giao thong. Kinh doanh djch vu du Ijch;
Djch thu tuc xuat nhap khaki. Dau to tai chinh vao doanh nghiep khac. 3. Ket qua kinh doanh
(Dan vi tinh: VND)
Nam nay 614,733,226,924
11,570,315,151 (36,459,944,484)
Nam trtro.c 949,394,895,823
1,690,149,868 147,005,331,875
Doanh thu
Lai gOp
Lai till& thue
2
1
CONG TY CHE BIEN XUAT NHAP KHAU NONG SAN THIX PHAM DONG NAI
BAO 010 CUA BAN TONG GIAM DOC
4. Ctic s!r kien sau ngay lap Bang can &Si ke tan
Ban T6ng giam d6c Cong ty khang djnh khong c6 su kien quan tong nao phat sinh sau ngay 31 thang 12 nam 2012 cho den th6i diem lap bdo cao nay ma chua dubc xem xet dieu chinh hoac cling b6 trong bao cao tai chinh c6 the dAn den sir hieu nharn ve cac s6 lieu trinh bay trong bao cao tai chinh cua CONG TY CHE BIEN XUAT NHAP KHAU NONG SAN
THVC PHAM DONG NAI.
5. Cac th8ng tin co' ban khac
TnrOc khi cac bao cao tai chinh cua CONG TY CHE BIEN XUAT NHAP KHAU NONG SAN THVC PHAM DONG NAI ducrc lap, Ban T6ng giam d6c da den hanh nhang btrac can thiet a dam bao rang gid trj s6 sach dm bat kj, tai san nao cua COng ty da dugc xac djnh phit hop vOi thuc to hien tau cua tai san do vao thbi diem ket thuc nien db. Ban T6ng giam d6c da lap cac Bao cao tai chinh ten ca sec hoat dOng lien tic. Citing ty c6 kha nang hoan tra cac khoan ncr den hart tra.
6. Ki6m toin TO lap
C6ng Ty Trach Nhiem Han Han Kiem Todn Van An - MAAC ducc chop la kie'm toan d8c lap cho nam tai chinh tir ngay 01 than 01 nam 2012 den ngay 31 thdng 12 nam 2012 va da bay to nguyen vong ducrc tiep tpc lam ding tac kiem toan cho Cling ty.
7. Xac nhan cua Ban TOng giam dOc
Ban T6ng giam d6c c6ng ty chju trach nhiem lap Bao cao tai chinh phan anh trung thuc hcrp 15, tinh hinh tai chinh, ket qua kinh doanh va luu chuyen ten to cua Cong ty tong tirng nam tai chinh. Trong viec lap Bao cao tai chinh nay Ban T6ng giam d6c phai:
+ Lira chon chinh sach ke toan thich hop va ap dung cac chinh sach nay mOt cach nhat quan.
+ Thtrc hien cac phan doan va cac uac tinh mgt cach than trong.
+ bf:ingb6cac chuan muc ke toan phai tuan theo cac van de tong yeu duqc c6ng b6 va giai trinh trong bao cao tai chinh.
+ Lap bao cao tai chinh tren ca sar boat dOng lien tuc trir trutrng hcrp kh6ng the gia djnh rang C6ng ty se tier, tic boat dOng lien tic
Ban Ring giant d6c dam bao rang, Cong ty da wan thit cac yeu cat' neu ten khi lap bao cao tai chinh, cac s6 sach ke toan thich hop ducrc luu giir day du de phan anh tai bat kjt thai diem nao, v6i mac da chinh xac hop 1y tinh hinh tai chinh cua COng ty va Bar) cao tai chinh ducc lap tuan thti theo cac Chan muc ke toan va Che dO ke toan Viet Nam hien hanh.
Ban T6ng giam d6c C6ng ty cling chju trach nhiem bao ve an toan tai san cua Cong ty va do do da thuc hien cac Nen phap thich hcrp de. ngan chan va phat hien cac hanh vi gian Ian va cac vi pham khac.
Chung toi, cac thanh vien cua Ban T6ng giam d6c C8ng ty xac nhan rang, Bao cao tai chinh kem theo dd ducrc lap mOt cach thing din, phan anh trung thuc hop ly tinh hinh tai chinh tai ngay 31 thang 12 nam 2012, cling nhu ket qua kinh doanh va cac luting luu chuy&I tien to tong nam tai chinh tir ngay 01 thang 01 nam 2012 den ngay 31 than 12 nam 2012, phi' hcrp v6i chuan muc va the dO ke toan Viet Nam hien hanh va cac quy djnh phap ly co lien quan.
Thay mOt Ban Tong giant dac
Ngay 06 !hang 03 nam 2013
NguyIn Thai HQC Giarn dtic
3
2
IVACA CONG TY TNHH TOAN VAN AN - MAAC
MAAC - Van An Auditing Limited Company Chu} nganh Kiem toan, KA wan va Tte van Auditing, Accounting and Consulting
BAO CAO MEM TOAN
Cric bao ciao tar chinh to ngay 01 :hang 01 nam 2012 din ngay 31 thang 12 nam 2012 cart CONG TY CHE BIEN XUAT NHAP KHAU NONG SAN THI,rC PHAM BONG NAI
SI: 1031/2013/VACA
Kinh girl: Ban Tang Giam Dac
11. CONG TY CHE BIEN XUAT NHAP KHAU NONG SAN THIX PHAM BONG NAI
Chung tai da kiem wan bao cao tai chinh cho nam tai chinh tit ngay 01 thang 01 am 2012 den ngay 31 thang 12 nam 2012 caa CONG TY CHE BIEN XUAT NHAP KHAU NONG SAN THUG PHAM DONG NAI Om: Bang can deli ke Wan tai thai diem ngay 31 thang 12 nam 2012, Bao cao kat qua hoot dung kinh doanh, Bao cao ltru chuyen tien to va Ban thuyet minh bao cao tai chinh cho kj, tai chinh kat thdc cling ngay, &roc ngay 26 thang 01 ram 2013 ta. trang 05 den trang 20 kern theo.
Viec va trinh bay bao cao tai chinh nay thuOc trach nhiem caa Ban Tang giam dec Cong ty. Trach nhiem ctia Kiem toan vien la dua ray kien ye cac bio cao nay dtra tren kat qua c8ng viec kiem Wan.
Ca gr y kien
Qua trinh kiem toan duqc thvc hien theo huang den dm Chuin mtrc kiem toan va cac Chan mtrc kiem toan caa Viet Nam. Cac Chan mtrc nay yeu ceu c8ng viec kiem tan phai 14p ke hoach va thvc hien de ca stir dam bao hop 1j, rang bao cao tai chinh )(hong can china dtmg cac sai sat tong yeu. Chimg Val da thtrc hien kiem toan theo plurcmg phap chon mitt va ap dtmg cac thir nghiem can thiet, kiem tra cac bang chimg xac minh nhang thong tin trong bao cao tai chinh; danh gia viec twin thu cac Chuin num va Che dO ke toan hien hanh, cac nguyen tic va phucmg pita!) ke toan duqc ap clung, cac uac tinh va xet down quan tong caa Ban Tang giam d6c cling nhu cach trinh bay Ring the bio cao tai chinh. Chung t8i tin rang c8ng viec kiem toan a cung cep nhang co' skhnp 1St cho y kien cita Kiem toan vien.
C6ng viec kiem town duqc chi djnh sau ngay ket thac kj, ke toan, vi vey chfing tOi kh8ng the chimg kien kidm ke hang ten kho, tai san ce djnh va tien mut ten guy tai thtri diem ngay 31 than 12 nam 2012, kiem town vien cling khOng c6 dieu kien de ap dung phtrong phap thay the Ichac, vi the chung t8i trong c6 ca sa chic chin a xac dinh se Itrong hang ten kho, tai san c6 djnh va tien mut tai thai diem neu tren;
Toi dial diem 31 Mang 12 nem 2012, chang tOi chtra nhen &roc day du thu xac nhen cac khoan phai thu, phai tra, sau khi chang toi Ai) dung cac thu tuc kiem tan thay the Idiac cling chtra du ca sa chic chart de xac dinh cac khoan c8ng nq neu ten;
Y kien cua Kiem thin vien
Theo j, kien caa chin toi, Ngoai nit anti huang (neu c6) tir nhartg hon the nett tren den cac chi tieu cua bao cao tai chinh, cac bao cao tai chinh de phan inh trang thuc va hop ly tren cac khia canh tong yeu tinh hinh tai chinh mia CONG TY CHE BIEN XUAT NHAP KHAU NONG SAN THI1C PHAM DONG NAI toi thoi diem ngay 31 than 12 nam 2012, ding nhu ket qua kinh doanh va cac luting ltru chuyen tien to trong nam tai chinh tir ngay 01 thang 01 nam 2012 den ngay 31 thang 12 nam 2012, phi hop vai chart mtrc va chi des ka toan Viet Nam hien hanh va cac quy djnh phap 1j, c6 lien quan.
Nguyen Thin Hos — Clam MSc Ching chi kiem toan vien se D.0097/KTV
TP. H6 Chi Minh, ngay 06 thang 03 nam 2013
Nguyen Thinh Trung - Kiem tan vien Ching chi kiem tan vien s6 1556/KTV
4
CONG TY CHE BIEN XUAT NHAP KHAU NoNG SAN THUt PHAM HONG NAI Dia chi : Phtrong Long Binh, Titbit ph6 Bien Hia, Ding Nai BAO CAO TAI CHiNH Cho nam tai chinh kit thlic ngiy 31 thing 12 nam 2012
BANG CAN DOI KE TOAN
Tai ngay 31 thing 12 am 2012
TAI SAN Mit se
Thuyet minh S6 cu6i nam
Don vi VND
S6 dila Dam
A - TAI SAN NGAN HAN 100 453,524,376,943 430,309,758,804
I. Tien va cic khoin twang dwung din 110 V.1 17,409,750,799 37,963,296,977
1. Tien 111 17,409,750,799 37,963,296,977
2. Cic khoin tuang dtrang tiin 112
II. Cac khoin du tir tai chinh ngin hpn 120
1. Diu to ngin hp 121
III. Clic khoin phii thu ngin him 130 111,463,855,109 97,474,037,600
1. Phai thu lchach hang 131 V.2 83,907,106,420 67,678,044,314
2. Tra truoc cho north ban 132 V.3 31,038,291,446 23,543,970,537
3. Cac khoin phai thu khic 135 V.4 2,911,380,911 12,644,946,417
4. Dir phong ph,ai thu ngin han Ich6 &A 139 (6,392,923,668) (6,392,923,668)
IV. Hang tan kho 140 318,545,735,973 279,317,587,173
I. Hang ten kho 141 V.5 318,545,735,973 307,503,361,509 2. Dv phong giarn gii hang tan kho 149 (28,185,774,336)
V. Tai sin nein han khfic 150 6,105,035,062 15,554,837,054 1. Thue GTGT duqc khau till 152 4,389,679,788 4,940,491,882 3. Thug va cac khoan khac phai thu Nha nuac 154 V.14 1,050,709,126 4. Giao dich mua ban Iii trai phieu Chinh phi 157 2. Tai san ngin hp khac 158 V.6 664,646,148 10,614,345,172
B - TAI SAN DAI HAN 200 118,247,378,385 114,860,195,826
I. Clic khoin phii thu dai him 210
II. TM sin c6 djnh 220 57,039,311,820 54,370,562,415 1. TM san c6 dim ham hlnh 221 V.7 52,669,364,547 49,970,562,415
Nguyen gib 222 111,478,287,277 102,865,150,339 Oa tri hao mon lily Id 223 (58,808,922,730) (52,894,587,924)
2. TM sin c6 dinh vi hinh 227 Nguyen gib 228 Gib tri hao mon lily ki 229
3. Chi phi xay dimg ca ban do dang 230 V.8 4,369,947,273 4,400,000,000
IV. Cic khoin tatt tn• di chinh dai hpn 250 58,309,501,000 58,309,501,000 1. Diu to vao cling ty con 251 V.9 24,168,050,000 24,168,050,000 2. Diu to vio deg ty lien kit, lien doanh 252 V.10 34,141,451,000 34,141,451,000 3. Diu to dii han Ichic 258
V. TM sin dai him khac 260 2,898,565,565 2,180,132,411 1. Chi phi tri trtroc dai her► 261 V.11 2,898,565,565 2,180,132,411 2. TM sari dai han Bac 268
TONG CONG TAI SAN 270 571,771,755,328 545,169,954,630
B4o cdo nay phai chive etqc cling voi Ban thuyit minh bac cao tai chinh 5
CONG TY CHE BIEN XUAT NI-110 KHAU WONG SAN THLIC PHAM DONG NAI Dia chi : Phu mg Long Binh, Thdnh phO Bien Elba, Ding Nai
BAO cAo TAI CHiNH Cho nam tai chinh ket thtic ngay 31 thang 12 nam 2012 Bang can dai ke thin (ti6p theo)
NGUON VON MA
A so Thuytt
minh So cuoi nam So dau nam
A - NO PHAI TRA 300 416,600,462,382 353,538,717,200
1. No* ngin h#n 310 416,184,462,382 351,405,617,200
1. Vay va nq ngin han 311 V.12 393,326,566,852 284,291,903,932
2. Phai tra ngutri ban 312 V.13 9,534,662,832 12,562,071,247
3. Ngu&i mua tra tien tnrtic 313
4. Thue lid cac khoan phai rit)p Nha nudrc 314 V.14 35,301,061,283
5. Phai tra ngu&i lao dOng 315 4,133,771,607 3,977,268,600
6. Chi phi phai tra 316 V.15 448,440,223 592,621,737
7. Cdc khoan phai tra, phai nOp ngan han khac 319 8. Du phOng phai tra ngin han 320
9. Quy khen thutmg, phlic lqi, nghien ciru khoa hoc 323 V.16 8,741,020,868 14,680,690,401
II. Nq al lion 330 416,000,000 2,133,100,000 1. Vay va no dal hp 334 V.17 416,000,000 2,133,100,000 2. Thue thu nhdp hail lai phai tra 335 2. Du pining tar cap mat qc lam 336
B - NGUON VON CHI) SO Fun 400 155,171,292,946 191,631,237,430
I. V6n-cha so. hihi 410 V.18 155,151,292,946 191,611,237,430 1. Vein ddu to dm chi' so hau 411 111,040,525,340 111,040,525,340 2. Thing du von co phAn 412 - 3. VOn khac cila chti sa hau 413 4. CO phieu quy 414 5. Chenh tech danh gia lai tai san 415 6. Chenh lech tS, gidh6i doai 416 7. Quy du to phat trien 417 68,088,040,743 68,088,040,743 8. Quy dq pining tai chinh 418 12,005,813,050 12,005,813,050 9. Quy khac thuOc On chi' sty hail 419 476,858,297 476,858,297 10 Lqi nhun sau thug chua phan phOi 420 (36,459,944,484)
II. Nguton kinh phi va qtq kink 430 20,000,000 20,000,000 2. Nguiin kinh phi 432 20,000,000 20,000,000 3. NguEin kinh phi (IA hinh thanh tai san co dinh 433
TONG CQNG NGUON VON 440 571,771,755,328 545,169,954,630
6 Bcio cdo nay phai duvc doc cling veri Ban thuyk minh bao cao chinh
Phtim Thi Tam Ngiroi bieu
Urn Thi Nga Ke Than Truivng
Nguyen Thai I* Guam dific
,*
CONG TY CHE BIEN XUAT NHAP KHAU NONG SAN THI/C PHKM HONG NAI Dia chi : Phtramg Long Binh, Thanh ph6 Bien H6a, piing Nai BAO CAO TA1CHiNH Cho nom tai chinh kat thiic ngay 31 thang 12 nim 2012 Bang can doi ke twin (tiep theo)
CAC CHI TIEU NGOAI BANG CAN DOI KE TOAN
Thuyit CHI TIEU minh SS cu6i n8m SO dau nAm
1. Tai san thue ngoai 2. Vat tu, hang h6a nhan gift nhan gia cong 3. Hang h6a titian ban hi, !Than k5, giri, ky urge 4. Na kh6 doi da xir ly 390,836,318 390,836,318 5. Ngoai tg cac Ioai: 6. Du toan chi stir nghiep, du an
Ding Nai, Ngay 26 thang 01 nom 2013
'4ff /
coo nay phai duvc doc ding voei Ban thuyi:t minh bdo coo tai chinh 7
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CONG TY CHE BIEN XUAT NHAP KHAU NONG SAN THI,It PHAM HONG NAI Dia chi : Phtrang Long Binh, Thanh ph6 Bien Ma, D6ng Nai BAO CAO TAI CH!NH Cho am tai chfnh ket tilde ngay 31 tilling 12 nam 2012
BAO CAO KET QUA HOAT DOG KINH DOANH Nam 2012
CHI TIED MA s6
Thuyet minh Ni1m nay
Dan vj tinh: VND
Mm trirerc
1. Doanh thu ban hang va cung cap djch vy 01 VI.19 614,733,226,924 949,394,895,823
2. Cac khoan giam tr& doanh thu 02 VI.19 668,527,428 10,528,250
3. Doanh thu thuan 4 ban hang va cung cap djch vy 10 VI.19 614,064,699,496 949,384,367,573
4. Gig v6n hang ban 11 VI.20 602,494,384,345 947,694,217,705
5. Lqi nhu(in Op vi ban hang va cung cap djch vy 20 11,570,315,151 1,690,149,868
6. Doanh thu hoot dung tai chfnh 21 VI.21 3,718,456,820 247,416,228,560
7. Chi phi tai chfnh 22 VI.22 39,402,400,814 79,042,221,813 Trong do: chi phi lai vay 22 36,598,029,472 54,260,647,513
8. Chi phi ban hang 24 VI.23 5,298,335,330 5,508,807,538
9. Chi phf quan If doanh nghiep 25 VI.24 10,908,369,690 16,688,798,888
10. Lqi nhu#n than a host dung With doanh 30 (40,320,333,863) 147,866,550,189
11. Thu nh#p khac 31 V.25 5,953,308,222 494,007,904
12. Chi phi khac 32 V.26 2,092,918,843 1,355,226,218
13. Lqi nhu(in khac , 40 3,860,389,379 (861,218,314)
14. T6ng ki nhu#n kE twin trutrc thuE 50 (36,459,944,484) 147,005,331,875
15. Chi phi thus thu nh#p doanh nghifp hiUn hanh 51 36,696,579,583
16. Chi phi thu4 thu nh#p doanh nghiep holin lyi 52
17. Lqi nhu#n sau thui thu nh#p doanh nghiOp 60 . (36,459,944,484) 110,308,752,292
DOng Nai, Ngtly 26 thing 01 nAm 2013
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Ph#m Thi Tam Ngtriri kip bieu Ke
Luu Thi Nga Nguyin Thai Him Toan Mein Guam dik
Bdo ccio nay phiti clupr doc cung voi Ban thuyit minh bdo off° thi chink 8
CONG TY CBE BIEN XUAT NR/1.1" KHAU NONG SAN THIX PRAM HONG NAI
Dia chi : Phttimg Long Binh, Thanh phi Bien Hoa, Ding Nai BAO CAO TAI CRINH Cho nam tai chinh ket thtic ngay 31 thing 12 nam 2012
SAO CAO LIYU CHUYEN TIEN TI (Theo phtrang phap trip tiep)
Nam 2012
CHI TIED MA so Thuyet r NArn nay
Dan vj tinh: VND
Nam trtrac
1. Luu chuyen tien tir host dijng kinh doanh 1. Tien thu tir ban hang, cung cap dich
vQ va doanh thu khac 01 597,736,101,616 852,646,917,559
2. Tien chi tra cho nguai cung cap hang hoa va djch vu 02 (379,301,946,358) (644,428,757,052)
3. Tien chi tra cho ngu&i lao dOng 03 (60,841,244,735) (58,084,206,201) 4. Tien chi tra lai vay 04 (36,230,198,190) (54,260,647,513) 5. Tien chi Op thue TNDN 05 6. Tien thu khac tir hog dOng kinh doanh 06 1,983,434,299,562 1,738,425,209,217 7. Tien chi khac cho host Ong kinh doanh 07 (1,685,821,964,278) (1,546,422,711,327)
Luu chuyin trdn thuan ttr ho9t d(Ing kinh doanh 418,975,047,617 287,875,804,683 II. Urn chuyen tien tir host d(ing dau ttr 20 1. Tien chi de mua satrt, xay dkrng 21 (790,083,743) (667,604,507)
TSCD va cac tai san dai han khac 2. Tien thu tir thanh ly, nhuang ban 22 402,199,455 107,465,409
TSCD va cac tai san dai han khac 3. TiEn chi dAu to gap von vao dcm vi khac 25 4. Tien thu hAi dau to gop von vao dam vi khac 26 5. Tien thu lai cho vay, có tac va lqi nhuan dtrac chia 27 1,636,412,203 2,408,916,500
Luu chuyen tien thuAn tir host dOng dau ttr 30 1,248,527,915 1,848,777,402
HI. Luu chuyen tien tir host dOng tai chinh 1. Tien vay ngin han, dai han nhan duct 33 478,872,032,542 538,702,510,995 2. Tien chi tra nq g6c vay 34 (919,649,154,252) (812,797,863,832) 3. Tien chi tra nq thue tai chinh 35 4. a tire lqi nhuan da tra chit sa htlu 36
Ltru chuyen tien tir host elOng tai chinh 40 (440,777,121,710) (274,095,352,837)
Ltru chuyen tien thuAn trong nam 50 (20,553,546,178) 15,629,229,248
Tien va ttromg throw tier' dAu nam 60 V.1 37,963,296,977 22,334,067,729
Anh hung cua thay d6i gia hoi doai quy dot ngoai tir 61 A. Tien va ttrcmg throng ticn cum nam 70 V.1 17,409,750,799 37,963,296,977
Bien Hoa, ngay 20 thing 01 nam 2012
Pham Thj Tam Ngtrai lap bieu
Ltru Thj Nga KE toan trtremg
Nguy trrhai HQC
T.4ng Giant d6c
Bao ccio nay phai cluvic cipc cling viii Ban thuyk minh bdo cao tai chinh 9
CONG TY CHE BIEN XUAT NHA.P KHAU NONG SAN THIIC PHAM DONG NAI
BAN THUYET MINH BAO CAO TAI CHINH Cho nam tai chinh kit thtic ngay 31 theing 12 nam 2012
(Don vi fink VND)
I. DAC DIEM HOAT BONG CUA DOANH NGHIEP
1. HInh Mar so' hfi.0 vin: Nha nzrdc
2. Unh vyc hogs Ong kink doanh: Sdn =it va xuit khdu
3. Nganh nghi kinh doanh:
Diu tu vung nguyen lieu nong san. San xuAt, the hien, mua ban, xuat nhAp }chat' cac loci nong san, thtrc phAm, vet to san xuat n8ng nghiep, cac loai hat An disc, san phAm rau qua va trai cay cac loaf. San xuAt cay dieu ging cao san. Dan to the Bien dAu v6 diet' va cac san phArn ter dAu vo dieu, cac san phAm to cay dieu. Nghien cuu chuyen giao tien bO ky thuAt cho ngtrtri trong dieu, nghien dru chuyen doi mOt s6 giOng cay trong de chi bien san phAm xuat IchAu. DAu to kinh doanh ha tang khu cong nghiep, kinh doanh dja Oc, bAt dOng sin. Xay dung c8ng trinh din dung, cong nghiep, giao thong. Kinh doanh djch vu du lich. Djch vu thin tuc xuAt nhAp khau. Dau to tai chinh vao doanh nghiep
4. Ddc dam et& hogs Ong doanh nghl'ep trong ndm Mi chinh c6 anh hweing din bdo cao fel chinh:
II. KY ICE TOAN, DON Vf TIEN n scr DUNG TRONG KE TOAN
1. ki todn ndm: Bit du w ngay 01 than 01 va ket thuc vao ngay 31 thing 12 hang nam.
2. Dan titan td sir dyng trong ki totin: DOng Viet Nam (VND).
j• HI. CHUAN MIX VA CHE DO ICE TOAN AP DUNG
1. Chi d?) ki loan dp dgng
CEng ty ap dung the dO ke toan doanh nghiep Viet Nam theo Quyet djnh se 15/2006-QD/BTC ngay 20 thing 03 nam 2006, cac chuAn muc ke toan Viet Nam do BO Tai Chfnh ban hanh va cac van ban sira di, b6 sung, huang can thuc hien ken' theo.
2. Tuyin b8 vi vifc tuan thiz Chun,: myc ki todn va Chi dd ki todn
Ban Giam dc dam bao di tuan thu day du yeu cAu cOa cac ChuAn muc ke toan va Che dp Ke toan Doanh nghiep Viet Nam hien hanh trong viec lAp Bao cao tai chinh.
3. Hlnh thus so ki loan dp dgng: Chang lir ghi so.
IV. CAC CHINH SACH ICE TOAN AP DUNG
1. Co's& Idp Bdo cao tai Minh
Bao cao tai chinh &Ric trinh bay theo nguyen tic gia gOc.
2. Tan va twang durrng tiers
Tien va cac khoan tucmg ducmg tien bao g6m tien mat, tien gin ngan hang, den dang chuyen va cac khoan dau tu ngin han cO thtri han thu hoi hoAc dao han kh8ng qua 3 thing ke lir ngay mua, de dang chuyen dui thanh Itrong tien xac djnh cOng nhtr Ichong c6 nhieu nii ro trong viec chuyen del.
3. Hang Inn kho
- Nguyen ttic ghi nhdn hang tdn kho: theo gia gec.
3 10
CONG TY CHE BIEN XUAT NHAP KHAU NONG SAN THVC PRAM BONG NAI
BAN THUYET MINH BAO CAO TAI CHINH
Cho nam tai chinh kb thdc ngay 31 (hang 12 nam 2012
(Dan vi tinh: VND)
Gia g6c ctia hang ton kho mua ngoai bao g6m gia mua, cac loai thue khOng ducrc hoan 14i, chi phi van chuyen, bec xep, bao quan trong qua trinh mua hang va cac chi phi khac c6 lien quan trvc tiep den viec mua hang ton kho.
Gia g6c dm hang ton kho do dam vi tv san xuAt bao g6rn chi phi nguyen vat lieu tivc tiep, chi phi nhan cong trtrc tiep, chi phi san xuAt chung co djnh va chi phi san xuAt chung bien Qoi phat sinh trong qua trinh chuyen haa nguyen vat lieu thanh thanh pham.
San phim do dang cuiSi k5, du6c danh gia theo phtrang phap san phim hoanh thanh tuang Quang.
Phuang phap tinh gici trj hang ton kho: Gia g6c hang din kho ducrc tinh theo phuang phap binh quan gia quyen.
Phirang phcip hoch toan hang tan kho: Ke khai thutrng xuyen.
Phuong phap lap dtr phong giant gia hang tan kho: Dv phang giam gia hang din kho duvc lap vao thai diem cu6i nam la' s6 chenh loch giaa gia gOc ctla hang ten kho I6n hem gia tri thuiri c6 thE thvc hien duce cua chimg.
4. Cdc khodn ph& thu thuying mgi ya phdl thu khdc
Cac khoan phai thu thucmg m4i va cac khoan phai thu khac Quay ghi nhan theo hoa dcm, chung tir.
Du phong phai thu kh6 doi ducrc lap cho tirng khoan ncr phai thu kho doi can dr vao tuOi n6 qua han cua cac khoan np hoac du kien muc ton that c6 the xay ra
5. san co djnh hfht hinlr
Tai san c6 djnh ducic the hien theo nguyen gia trir hao mon lay ke. Nguyen gia tai san c6 djnh bao gom town b0 cac chi phi ma COng ty phai be ra de c6 Quay tai san co djnh tinh den th&i diem dtra tai san d6 vao tang thai sin sang sir dung. Cac chi phi phat sinh sau ghi nhan ban dAu chi &rat ghi tang nguyen gia tai san co djnh neu cac chi phi nay chic chin lam tang Iqi ich kink to trong tuong lai do sir dung tai san Q6. Cac chi phi khong them man dieu kien tren duct ghi nhan la chi phi trong
Khi tai san c6 djnh dm:iv ban hay thanh ly, nguyen gia va khau hao lily ke (trot x6a so va bat k5 khoan lai 18 nao phat sinh do viec thanh 15, deu ducic tinh vao thu nhap hay chi phi trong
Tai san co djnh duqc khAu hao theo phuang phap dirtmi thing dua tren thai gian hOu dung uOc tinh. S6 nam khAu hao cua cac loai tai san co djnh nhu sau:
Logi tai sin c6 djnh nam
Nha cira, vat kiEn vac
May mac va thiet bj
Phucmg tin van tai, truyen clan
Thiet bj, dung cu quan 15,
Tai san c6 dinh khac
05 - 50
07 - 15
08 - 10
05 - 10
6. Chi phi di vay
Chi phi di vay duqc ghi nhan vao chi phi trong Icy. Tnrang hap chi phi di vay lien quan trvc tiep den viec diu to xay dung hoic san xuAt tai san da dang can co mOt th&i gian du dai (tren 12 thing) de c6 the dtra vao sir dung theo muc dich djnh truac hoac bin thi chi phi di vay nay du6c von h6a.
CONG TY CHE BIEN XUAT NHAP KHAU NONG SAN THIfC PHAM BONG NAI
BAN THUYET MINH BAO CAO TA1 CHINH
Cho Palm tai chinh kit thac ngay 31 thong 12 nam 2012
(Dan vi tinh: VND)
D6i yeti cac khoan von vay chung trong do co sir dung cho mvc Qich Clau tu xay dtmg hoac san xuAt tai san do dang thi chi phi Qi vay von h6a &roc xac djnh theo le von h6a dOi vai chi phi lily ke binh quan gia quyen phat sinh cho viec dau tu xay dung co ban hoac san xuAt tai san do. TY le von hoa duqc tinh theo le lai suit birth quan gia qu)4'n cua cac khoan vay
chua tra trong kj, ngoai trir cac khoan vay rieng biet phvc vu cho milt Qich hinh thanh mgt tai san cu the.
7. Chi phi tra trwo'c dai han
- Cong Cy, dyng cu
Cac c6ng cu, dung cu cla Qua vao sir dung &roc phan b6 vao chi phi trong ky theo phucrng phap Querng thing \Peri theri gian phan 1,6 khong qua 03 nate.
8. DAu tir tai chinh
Cac khoan (tau tu vao chimg khoan, Ong ty con, c6ng ty lien ket va ca so kinh doanh Qiing kiem soot &roc ghi nhan theo gia gOc.
9. Chi phi ph& fro
Chi phi phai tra (trot ghi nhan dua tren cac u6c tinh hcrp 1Y ve so tien phai tra cho cac hang Ma, djch vu da sir dung trong
9 Ngutin von kinh doank quj -
- Ngu6n von kinh doanh cua Cong ty bao gOrn:
+ •VOn dau tu cira chu ser hail: von phap djnh da dAu tu.
+ V6n khac: hinh thanh do b6 sung tir ket qua hoot dOng kinh doanh, gia trj cac tai san &roc tang, bieu, tai try va Qanh gia loi tai san.
- Cac guy duot trich lap va sir dung theo Dieu le Cong ty.
11 Thue thu nhOp doanh nghlep
Ong ty co nghia vu npp thud thu nh'ap doanh nghiep vai thud suAt 25% tren thu nhap chit' thud.
12 Nguyen ttic chuyin dOi ngogi
Cac nghiep vu phat sinh bang ngoai to &roc chuyen dOi theo ty gia tai ngay phat sinh nghiep vu. S6 du cac khoan milt tien to co gOc ngoai t¢ cuOi ky duqc qui dOi theo ty gia tai ngay cu6i ky.
Chenh loch gia phat sinh trong Icy va chinh loch gia do danh gia lai cac khoan mvc tien to cuOi ky dtrqc ghi 1214n theo TT s6 179/2012/TT-BTC ngay 24/10/2012 cua BO Tai Chinh.
13 Nguyen ttic ghi rtIOn doanh thu
Khi ban hang h6a, thanh phAm doanh thu dugc ghi nhan khi phan lan rill ro va lqi Ich gin lien vai viec so Wu hang Ma (16 duqc chuyen giao cho ngutri mua va kh6ng con ton tai yeti to khong chic chin Clang ke lien quan den viec thanh toan tien, chi phi kern theo ho4c kha rang hang ban bj tra Iii.
Khi cung cap djch vu, doanh thu dtrqc ghi nhan khi khong con nhUng yeu to khong chic chin clang ke lien quan den viec thanh toan tien hoac chi phi kern theo. Truing hcrp djch vu duqc thuc hien trong nhieu ky Ice toan thi viec xac dinh doanh thu trong tirng ky &roc thuc hien can cir vao ty le hoan thanh djch vv tai ngay cuOi
12
1
CONG TY CHE BIEN XUAT NHAP KHAU NONG SAN THIX PHAM BONG NAI Dia chi : Phtr?mg Long Binh, Thanh ph0 Bien Ma, Ding Nai BAO CAO TA1 CH1NH Cho nam tai chinh ket Mac ngay 31 thing 12 nam 2012 Ban thuyet minh bar) coo tai chinh (tiep theo)
V. THONG TIN BO SUNG CHO CAC KHOAN MIJC TRiNH BAY TRONG BANG CAN DOI ICE TOAN
1. Tien va cac khoan twang dircrng tan S6 cu6i nam SO din nam
Tien mat 3,083,227,979 2,724,343,509 Tien gill ngan hang 10,773,423,259 4,709,836,822 Tien gui ngooi to 3,553,099,561 30,529,116,646 ging 17,409,750,799 37,963,296,977
I 2. Phil thu cast khach hang
St case nam SO din lam Citing ty TNHH Nhat San 65,286,236 65,286,236
I Cong ty Toyota Nhat
ling ty Quail Lain 132,940,500 2,843,022,000 '
C 132,940,500 Nha may Xuan L8c 9,709,000
1 COng ty TNHH QuOc Hung 754,850 Mars Inter 5,585,149,084 15,750,133,600
I
Kanematsu Chemicals coporation lar Agricultural .
3,436,926,761 3,781,323,400 2,948,203,400
Red River Foods 17,585,825,409 2,004,695,000
I Tohoku Chemical Industrial Viet Nam Cong ty KD hilt diet' hal d
m lir Hai379,500,000 505,500,000
19,785,314,136 25,717,794,976 Michael Waring Trading PTY 28,371,435,414 11,859,745,002
I Chi Commodities 1,990,115,400 Nha may die Bien Tin PHI 21,006,450 Doanh nghiep to nhan Wing L8c 68,657,600
I Cong ty Da nganh Phac Nguyen 774,263,120 Cling ty TNHH Phucrng Trim 67,518,160 World Commerce FZY Com 7,654,290,000 Cac di tirang khac 47,814,500 Ci,ing 83,907,106,420 67,678,044,314
1 3. Tri tnrirc cho ngieri bin
SO cal nam St, dtsu slam
II Cong ty TNHH D & PTCN M6i trirong ATE
ca khi thuc phim Bien Wm -
86,600,000 558,176,000
Cong ty 86,600,000 Trim thu mua Dak Lik 764,292,214 Ong ty TNHH Ma Phat 6,392,923,668 6,392,923,668 Ca sd tin Dieu - 2,500,000,000 Nguyin Minh Dao 705,000,000
I Citing ty TNHH Ana - Nguyen Thi Hircmg 450,000,000 450,000,000
1 Ta Dinh Hai - Mua bin nhan dieu 544,400,000 Nguyin Tan Hung - C6ng ty TNHH Thien Deng NT
386,320,369 544,400,000 386,320,369
C8ng ty Tan Minh - mua nhan dieu 1,727,779,324 1,727,779,324
I C6ng ty CO ph'an Donafoods Thai Binh Vu Dinh Huyen - Cong ty TNHH TM TMT
4,358,842,010 4,487,254,855 378,155,000
I Ban thuyet minh nay la mQt b0 phan hqp thanh va phai duvc ercc cling vdi boo coo tai chinh 13
1.
1 CC/NG TY CHE BIEN XUAT NHAP KHAU NONG SAN THVC PHAM BONG NAI Dia chi : Pluktng Long Binh, Thinh 016 Bien flea, Deng Nai
1 BAO cAo TAI CHINH Cho nam tai chinh ket fink ngiy 31 thing 12 Mtn 2012 Bin thuyet minh bao ea() thi chinh (tlep theo)
Cong ty TNHH Viet San - Dling Xofiti 1,845,083,016 1,845,083,016 Nha may Xuan L8c 241,000,000 Cong ty TNHH MTV Dix Nghia 3,650,000,000 1,000,000,000 Doanh nghiep to nhan Kien Ttrong 440,000,000 COng ty Khai Hoitn An - H9p dling lam chi quyen d'at 369,000,000 369,000,000 C8ng ty CP DAu ttr Phat trien CN MT Lien Hiep Xanh 27,500,000 27,500,000 Lunt su Nguyen Thinh Ving 136,892,630 30,000,000 Quang Trung 7,965,000 7,965,000 Nguyen Van Tinh 50,000,000 100,000,000 Triut Cong Bing 168,000,000 Trung tam truyen thong vi to yin moi trtemg DOng Nai 20,570,000 C8ng ty TNHH Tin Viet Thing 9,881,800,000 Kohinoor Internation 36,399,429 36,399,429 Right Mark Intl - May phan loci hot diet' 458,216,000 Cac d8i Wong khac 537,121,662 CQng 31,038,291,446 23,543,970,537
4. Cic khoin phai thu khic SO cad nam SO du nam
Ng vay ngin hp, lAi vay phii thu Cty Tho \lye 221,143,667 221,143,667 Cong ty Phat hinh sach Eqing nai 204,000,000 653,000,000 Cong ty CP may Ding Nai 1,400,000,000 2,400,000,000 Cling ty CP Dtrqc Dling Nai 1,012,605,000 C8ng ty Giay dip Cao Su Mau 486,052,500 734,324,513 Cong ty CP Wm Viet Thinh 212,176,752 Cling ty Long Mc 6,879,912,171 Phil thu khac 388,007,992 743,961,066 gang 2,911,380,911 12,644,946,417
5. Hang ten kho So cuili nam So dau nam
Nguyen vit lieu 100,729,152,832 109,045,385,104 Cong cu, dung cu 2,065,594,812 1,373,559,497 Chi phi SXKD dar dang 90,146,566,973 111,448,646,761 Thinh pham 125,604,421,356 85,635,770,147 ging 318,545,735,973 307,503,361,509
6. Thi sin ngin han kink SO cuiii tam SO tau nam
Tom in 664,646,148 1,014,504,070 Cac khoin dim co, ky cuvc, ky quy ngin han 9,599,841,102 ging 664,646,148 10,614,345,172
7. Tang, giam tai sin co djnh hem hinh
Nha cum, vOt Plurang tien vtin Thitt bj, dyng cy Win truc Mly mGc that bj truytn dinquan ly
COng
Nguyen gii SO cau nam 56,713,170,429 39,936,765,226 5,322,686,455 892,528,229 102,865,150,339
Ban thuyet minh nay la mut bc) phan hqp thanh vi phai sIttqc doc ding vdi bao ciao tai chinh 14
Tj le; c6 phin Cong ty so. hfru
51.00% 51.00% 60,01%
Wit dau to 2,040,000,000
10,126,050,000 12,002,000,000 24,168,050,000
9. Bau tir vio ding ty con
Ten ding ty con Cty phat hanh sach D6ng Nai Cong ty CO Phan Dircc Ding Nai Cling ty Donafoods Thai Binh C(ing
TS, 10 van C6ng ty set hitu 30.00% 40.00% 37.45% 51.00%
Viin dau to 3,520,461,000
26,000,640,000 3,240,350,000 1,380,000,000
34,141,451,000
10. Wu ttr vslo cong ty lien ket, lien doanh
Ten ding ty lien ket, lien doanh C6ng ty G6m V igt Thinh Cty CO Phan Long Dire Cty CP gay dep cao su mau DOng Nai Cty CP Therm Dinh gia DOn$ Nai Ci)ng
s6 dau nam 2,180,132,411 2,180,132,411
S6 cu6i nam 2,898,565,565 2,898,565,565
S6 dau tam 284,291,903,932
11. Chi phi tra frank dai h#n
Chi phi Chi phi cher phan h6 COng
12. Vay va n#. ngin h#n
Vay nrin hgn
Kit chuyin van
Tang trong ram chi phi
2,453,731,698 1,735,298,544.00
2,453,731,698 1,735,298,544
SO cutli ram 392,701,366,852
Ban thuyet minh nay la mOt b0 phan hqp thanh va phai duvc (Ix Piing vbi Pao cao tai chfnh 15
CONG TY CHE BIEN XUAT NHAY KHAU NONG SAN THI1C PHAM BONG NAI Dia chi : PhuOng Long Binh, Thinh ph6 Bien Ma, Deng Nai BAO cAo TAI CHINH Cho nam tai chinh ket thtic ngay 31 thing 12 nam 2012 Ban thuyet minh Edo do tai chinh (dip then)
Mua tong nim 2,295,219,365 7,007,610,000 457,304,200 565,454,545 10,325,588,110 Thanh nhucmg ba. 132,086,426 1,580,364,746 1,712,451,172 SO cuOi niim 58,876,303,368 45,364,010,480 5,779,990,655 1,457,982,774 111,478,287,277
Gil trj hao mon SO du atm 30,594,855,958 19,481,084,003 2,292,609,697 526,038,266 52,894,587,924 Khiu hao trong nam 3,326,312,206 3,375,829,652 579,570,365 118,155,990 7,399,868,213 Thanh15,, nhucmg bi 108,212,119 1,377,321,288 1,485,533,407 S6 cu6i ;tam 33,812,956,045 21,479,592,367 2,872,180,062 644,194,256 58,808,922,730 Gil tri con 11#i S6 diu nam 26,118,314,471 20,455,681,223 3,030,076,758 366,489,963 49,970,562,415 SO cu6i nam 25,063,347,323 23,884,418,113 2,907,810,593 813,788,518 52,669,364,547
Nguyen gii tai san c6 djnh cu6i nam da khiu hao het nhung van con stl dung: 13,521,672,232 d6ng.
8. Chi phi xi), dvng co' ban der dang
Chuyen nhucmg tii san ten at Thiet ke, tam tra ban ve kg thuat thi cling Di dbi tram diOn Xuan LOc vitong Khanh COng
S6 cu6i nam 4,300,000,000
3,118,870 66,828,403
4,369,947,273
S6 du ram 4,300,000,000
100,000,000
4,400,000,000
CONG TY CHE BIEN XUAT NHAP KHAU NONG SAN THVC PRAM DONG NAI Dia chi : Phirong Long Binh, Thanh phe Bien Hoa, Deng Nai BAO CAO TAI CHINH Cho narn tai chinh ktt thac ngay 31 thing 12 am 2012 Ban thuyet minh IA° cAo tai chinh (tiep theo)
I
Vay Nem hang Cong thuang Vay Ngan hang Ngoai thuang Vay Ngfin hang Quan dii Vay Ngtm hang Dhu ttr & Phat hien - CN Ding Nai Vay Nein hang Shi Gin Ha Nii Vay Ngfin hang An Binh Qu5", Dau to HIM Triin Ding Nai Vay cac dii tuqng khic Vay dai hgn den hgn trti Quy DAtt ttr Phat Trien Deng Nai COng
13. Phai tra ngulli ban
Chi Commondities - Canada Nha may co khi Deng Nai Cong ty Dakhn Gate An DO C8ng ty SXKD giay in va bao bi Liskin Cong ty Motley Resources Sita S.A Cong ty TNHH Tan Tan Lic Iar Agricutural Indonersia Cong ty TNHH Viet Hea Phat 3F Ghana Cong ty Rals Cong ty Olam Singapore Ca sO Tin Dieu Nguyen Minh Dao Michael Waring Trading COng ty TNHH MTV Quang Huy Phat Cac dei tuqng khac Cong
171,103,602,928
21,493,891,100 10,410,000,000
103,560,137,400 25,683,735,424 50,000,000,000 10,450,000,000
625,200,000 625,200,000
393,326,566,852
SO cuOi Elam 2,575,503,210
277,187,350 442,387,136 207,108,000 250,805,152 515,451,552 164,423,534
1,076,867,376
1,923,750,000 697,405,400 533,020,392 206,107,000 664,646,730
9,534,662,832
99,491,368,271 39,707,886,970 19,096,151,800 28,915,014,400 95,081,482,491
2,000,000,000
284,291,903,932
SO data /lam' 2,575,503,210
299,720,300 442,387,136 333,896,200 250,805,152 515,451,552 32,736,000
2,485,001,801 50,057,390 58,858,808
1,420,720,993 1,821,029,530
820,691,724
1,455,211,451 12,562,071,247
14. Thue va cic khoin phai n§p Nha mere S6 phii nOp trong
S6 diu nam nAm S641AnOp trong
nAm S6 cu6i nAm Thue GTGT Thue GTGT hang nhap khau Thud xuAt, nhap Ich6u
14,937,048,037 943,535,764 103,815,678
14,937,048,037 943,535,764 103,815,678
Thue thu nhap doanh nghiep 35,301,061,283 36,351,770,409 (1,050,709,126) Thue thu nhOp ca nhan 112,016,779 112,016,779 Thue nha dat, tien thue dat 866,879,278 866,879,278 Thue mon bai 3,000,000 3,000,000 COng 35,301,061,283 16,966,295,536 53,318,065,945 (1,050,709,126)
Thug gib try gia tang Cong ty op thu gia trj gia tang theo phtrang phi') khhu trir.
Ban thuy4t minh nay la mOt bO phan hqp thanh va phai duvc dQC ciing v&i bao cab tai chinh 16
I CONG TY CHE BIEN XUAT Najg) KHAU NONG SAN THIYC PHAM DONG NAI Dia chi : Phubng Long Binh, Thanh ph6 Bien Ma, Dong Nai BAO CAO TAI CHINH Cho nam tai chinh ket thtic ngiy 31 thing 12 nAm 2012 Ban thuyet minh bio cgo tai chtnh (tiep theo)
1 Thus suit thus gia tri gia tang cho timg mat hang nhu sau:
-XuAt khAu dau dieu, nhan dieu, gia ding xuit khiu hat maca
- Bin nOi dja nhin dieu, ve Iva, dieu tuai sau... - Ban n§i dja ba dieu ep, dau dieu, nhan dieu...
Cdc logi thug khdc Citing ty ke khai va n§p theo qui djnh.
0% 5%
10%
15. Chi phi phai tra
SO cu6i ram SO dku nam Ong h§ cac nha may 14,280,000 8,550,000 Phai tra khac 434,160,223 584,071,737 COng 448,440,223 592,621,737
16. Quy khen thiremg, phtic 1qi
SO cal nam S6 diu nam Quy khen thuang 7,910,058,114 12,675,551,592 Quy ph& lqi 263,630,813 1,189,806,868 Quy thuong ban dieu hint) cung ty 567,331,941 815,331,941 Cong 8,741,020,868 14,680,690,401
17. Vay va nq dai han SO cu6i nam SO dau nam
Vay dai kin 416,000,000 2,133,100,000 Vay Ngin hang Quin Diji 466,700,000 Vay Qui) }T PT }eng Nai
did hen 416,000,000 1,666,400,000
COng 416,000,000 2,133,100,000
18. VOn diu to cast chti ser heti Bang doi chie4u biin d'Ong ctia Win chit se• hfru
S6 du nam nay Tang von tong am nay Lqi nhuan nam nay
Quy kink thuOc v6n CSH
Quy din to phat Wen
Quy dyr pheng tai chinh
Lqi nhu(in sau thus chtra PP
4111 4112 414 415 4211
111,040,525,340 476,858,297 68,088,040,743 12,005,813,050
- (36,459,944,484) So dwcutii nim nay 111,040,525,340 476,858,297 68,088,040,743 12,005,813,050 (36,459,944,484)
THONG TIN BO SUNG CHO CAC KHOAN MIX TR1NH BAY TRONG BAO CAO 'CET QUA HOAT DQNG KINN DOANH
19. Doanh thu Doanh thu ban hang va cung cap djch vy
T6ng doanh thu - Doanh thu ban vat tu, bao bi, ding cu
Nam nay Nam train
614,733,226,924 949,394,895,823
1,451,066,000 2,832,085,000
Ban thuyet minh nay la mOt b0 phan hqp thanh va phai dtrqc doc cung vbi bac cho tai chinh 17
23.
24.
CONG TY CHE BIEN XUAT NHAP KHAU NONG SAN TH1IC PRAM BONG NAI Dia chi : Pluteng Long Binh, Thanh phe Bien Ilea, Deng Nai
1 BAO CAO TAI CHINH I Cho nem tai chinh kit thtic ngay 31 thing 12 nein 2012
Bin thuyft minh hi° cao tail chinh (tiep thee)
20.
21.
- Doanh thu ban cac san plulm m6i, cao cap 648,249,073 110,898,692 - Doanh thu cac loci san phtun dieu 612,560,575,860 946,451,912,131 - Doanh thu xuAt mau 73,335,991 Cic khoin giam trir doanh thu 668,527,428 10,528,250 - Chiet khAu thuang mai - Giam gia hang ban 668,527,428
- Hang ban bi tra lai 10,528,250 Doanh thu thuin 614,064,699,496 949,384,367,573
Gig win hang bin Nam nay Nam truck
Gia vim hang h6a da bin 1,451,066,000 76,600,000,000 Gia von thanh phim 601,043,318,345 871,094,217,705
ging 602,494,384,345 947,694,217,705 r-
Doanh thu tai chinh Nam nay Nam tnrfrc
Lai tien girl, lai cho vay 1,370,922,365 4,353,106,060 Lai chenh tech ty' gia 711,122,252 10,466,774,564 Lai chenh tech tj, gia chtra thqc hien 857,025,748 Lai ban c6 phlin cong ty Long Dirc 229,330,405,688 Co tirc nh#n dtrqc nhIkng nem truerc 2,408,916,500 Co t6c, lqi nhtgin dtrqc chia 1,636,412,203 COng 3,718,456,820 247,416,228,560
Chi phi tai chinh Nam nay Nam fru&
Chi phi !Ai vay 36,664,358,413 54,454,719,250 Lb chenh Zech ty' gia di thqc hien 1,736,410,755 Lo chenh tech tj, gia chum thqc hien 2,738,042,401 22,851,091,808 ging 39,402,400,814 79,042,221,813
Chi phi ban hang Nam nay Nam &Irk
Chi phi ban du dieu 1,498,023,924 1,013,684,520 Chi phi ban san phim m6i 305,727,895 179,562,360 Chi phi bin nhan diet' 3,494,583,511 4,315,560,658 Cong 5,298,335,330 5,508,807,538
Chi phi quark if Nam nay Nam truk
Chi phi quart 1j, nhan dieu 5,579,677,100 12,804,103,831 Chi phf quart 1j, du ve dieu 2,993,005,553 2,756,938,657 Chi phi clan ly san phArn riled 2,335,687,037 1,127,756,400 ging 10,908,369,690 16,688,798,888
22.
Ban thuyet minh nay la mOt be phdn hop thanh va phdi &Km droc clung vbi bac> cao tai chinh 18
CONG TY CHE BIEN XUAT NHAP KHAU NONG SAN THVC PHAM BONG NAI Dia chi : Phithng Long Binh, Thanh ph6 Bien Hoa, DEng Nai
1 BAO CAO TAI CHINH Cho nam tai chinh kCt thtic neay 31 thing 12 nam 2012 Ban thuyet minh ban cao tai chinh (tiep theo)
i 25. Thu nhip khac Nam nay Nam truot
Ban bao to rich 23,454,546 61,301,905 Ban thing phuy 7,055,909 Ban sat phe lieu 133,136,364 Thanh ly tai san 124,272,727 Chenh Zech dieu the) nhap khAu 5,345,048,494 Chenh Lech giira so sach va kiem ke 9,660,117
Chenh Lech gop von bang tai san 10,000,000 Bei thtromg do van chuyen, bao quail dieu 238,974,000 119,979,000 Cho thue may phan loai 56,333,000 Can xe 22,089,091 Thu nhap khac 296,010,973 Ging 5,953,308,222 494,007,904'
26. Chi phi khic r Nam nay Nam trirerc ,iii
372,000,000 287,000,000 4 Thue mat bang, nha xtremg Tien phat thue, phat hanh chinh 1,346,758,543 189,568,074 Gia tri con lai ctia tai san thanh ljt 214,582,900 - Phat vi pham hop deng 343,848,228 Chi phi khac 159,577,400 534,809,916 COng 2,092,918,843 1,355,226,218
:1 VII MOT S6 CHI TIEU DANH GIA KHAI QUAT THVC TRANG TAI CHINH VA KET QUA HOT BONG KIN! DOANH CUA CONG TY
Chi tieu Nam nay Nam trtr6c
Co' cau tai san vi ca cau ngutin von Ca cau tai san Tai san ngan 411/.1-Ong so tai san 79.32 78.93 Tai san dai han/Teng so tai san 20.68 21.07
Ca cau nguon van A Ng phai trailOng nguon von
' A ' Nguon von chi' se( hau/To.ng nguon von 72.86 27.14
64.85 35.15
KM fling thanh Wan Kha nang thanh toan hien hanh Lan 1.37 1.54 Kha nang thanh toan no ngan han Lan 1.09 1.22
Kha nang thanh toan nhanh Lan 0.04 0.11
Ty suet sinh led 7)3st/fit !Sri nhufin tren doanh thu Ty suit lgi nhuan trtrerc thue tren doanh thu thuAn (5.94) 15.48 Ty suit lgi nhuAn sau thue tren doanh thu thuan (5.94) 11.62
Ban thuy4t minh nay la mOt be) phan hqp thanh va phai dirgc dcic cung vbi bao cao tai chinh 19
Lirti Thi Nga Ke Toan Trio Eng
'Nguyen Thai Hcc Gam diic
CONG TY CHF BIEN XUAT NHAP KHAU NONG SAN MIX PHAM BONG NAI Dia chi : Phirong Long Binh, Thanh ph6 Bien Ma, 06ng Nai BAO CAO TAI CHiNH Cho nam tai chinh ktt thiic ngay 31 than 12 nam 2012 Ban thuyet minh bao cao tai chinh (tiep theo)
Ty; Rik 10 nhufin tren tong tai san TS, suit lqi nhuan truck thus tren tong tai san (6.38) 26.97
TS, suit lqi nhuan sau thus tren tong tai san (6.38) 20.23
Ty. silk 1pi nhu(in sau thui tren von chic set hint (23.50) 57.56
- Berig-Nai, Ngay 26 thing 01 nam 2013
Plum Thi Tam Nguiri lap bieu
Ban thuyet minh nay la mOt bC) ph*n hop thanh va phai &roc 41QC cOng v&i Pao cao tai chinh 20