CONG TY CO PHAN KAM DINH XAY DIING IDICO VINACONTROL. RAO CA() TAI CHiNH DA DU.QC KIEM TOAN

Transcription

1 CONG TY CO PHAN KAM DNH XAY DNG DCO VNACONTROL RAO CA() TA CHiNH DA DU.QC KEM TOAN Cho flint tai chinh ktt thuc nay 31 thing 12 num 2014 \1( )01(f S HM \ S 1,111,N1151"AL

2 CONG TY CO PHAN KEM DNH XAY DNG DCO VNACONTROL BAO CAO TA CHNH DA DUVC KEM TOAN Cho nim tai chinh ket thuc ngity 31 thing 12 ram 2014 Thank pha Hj ('hi Minh - Mang 3 nam 2015

3 vae ON CONG TY CO PHAN KEM DNH XAY MNG DCO VNACONTROL MVC LVC Trang BAO CAO COA BAN GAM DOC 1-2 BAO CAO KEM TOAN DOC LAP 3-4 BAO CAO TA CHNH DA DNC KEM TOAN Bing Can doi ke toan 5-6 Bio cao Ket qua hog Ong kinh doanh 7 Bao cao Ltru chuyen tien to 8 Thuyet minh Bio cao tai chinh 9-23

4 CONG TY CO PHAN KEM DNH XAY MNG DCO VNACONTROL BAO CAO CUA BAN GAM DOC Ban Giam dec C6ng ty Co phan Kiem djnh Xfiy dung DCO VNACONTROL trinh bay Bao cao nay ding vai Bao cao tai chinh di duqc kiem toan cho nim tai chinh ket thitc ngay 31 thing 12 nim CONG TY COng ty Co phan Kiem djnh My dung DCO VNACONTROL (goi tit la"cong ty") ducc thanh lip thing 02 nim Ong ty hoot deng theo GiAy chirng nhin ding ky kinh doanh COng ty Co phan se do So Ke hooch va Dan to TP H6 Chi Minh cap ngay 02 thing 02 nam 2008, ding ky thay del n thir to ngay 13 thing 05 nim Try se Cong ty: LAu 7, s6 151Ter Nguyin Dinh Chieu, Phtr6ng 6, Quin 3. TP. H6 Chi Mink HQ DONG QUAN TR VA BAN GAM DOC HO thing Quin tri Ong Nguyen Quec Minh Chi, tjch Ong Doan Vin Hung Thanh vien Ong NguyZn Van Minh Thanh vien Cac thanh vien Ban Gam doc COng ty da dieu hanh Cong ty trong nim va den ngay lip Bao cao nay: Ban Giim dec Ong Doan Vin Hung Giam deo CAC Skr KtN SAU NGAY KET THUC NAM TA CHNH 41( PH G lau Theo nhin djnh ctla Ban Giam doc, xet tren nhang khia conh trong yeu, khong c6 sv kien bit thtrang nao xay ra sau ngay khoa so ke toan lam anh huang den tinh hinh tai chinh va hoot Ong cua COng ty can thiet phai dieu chinh hoic trinh bay tren Bao cao tai chinh cho nim tai chinh ket thuc ngay 31 thing 12 nam KEM TOAN VEN Bao cao tai chinh cho nim tai chinh ket thuc ngay 31 thing 12 Wain 2014 duqc kiem toan boi COng ty FQp danh Kiem toan Viet Nam (CPA VETNAM) - Thanh vien Hang Kiem toan Quoc to Moore Stephens. TRACH NH1M CUA BAN GAM DOC Ban Giam dee Ong ty c6 trach nhiem lip Bao cao tai chinh phan anh met each trung thuc va hqp 15, tinh hinh tai chinh ciing nhu ket qua hoot d'eng kinh doanh va tinh hinh ltru chuyen lien to cua Ong ty trong ram. Trong viec lip Bao tai chinh nay, Ban Giam doc duqc yeu cau phai: Ltra chon cac chinh sach ce toan thich hqp va ap dung cac chinh sach do met each nhit quart; Dtra ra cac phan doan %/a trot tinh met each hcrp 15, va thin trong; Neu ro cac nguyen the ke toan thich hqp co duqc tuan thu hay kh6ng, co nhang ap dung sai Lech tong yeu can,duqc cong bo va giai thich trong Bao cao tai chinh hay khong; Thiel ke, thvc hien va duy tri he thong kiem soat nt5i be lien quan tai viec lip va trinh bay hqp 15, cac Bao cao tai chinh de Bao cao tai chinh khong bj sai sot trong you ke ca do gian n hoc bj loi; Lip Bao cao tai chinh teen co soy hoot &Ong lien tkic trir twang hap khong the cho ring Cling ty se tiep tuc hoot dong kinh doanh. Ban Giam deo xac nhin ring Cong ty di tan thu cac yeu ciu neu teen trong viec lip Bao cao tai chinh.

5 CONG TY CO PHAN KEM DNH XAY KNG DCO VNACONTROL BAO CAO CUA BAN GAM DOC (TEP THEO) TRACH NH4M CUA BAN GAM DOC (TEP THEO) Ban Giam d6c Cong ty chiu trach nhiem dim bio rang so sich ke toan duqc ghi chef, mcjt cach. hqp de phan anh mot each hqp tinh hinh tai chinh Cong ty a bat ks, th6i diem nao va dam bao rang Bao cao tai chinh phu hqp vai ChuAn muc ke toan Viet Nam, Che dq ke toan doanh nghiep Viet Nam hien hanh va cac quy djnh phap S, co lien quan den viec lap va trinh bay Bao cao tai chinh. Ban Giam doc dinf chit, trach nhiem dam bao an toan cho tai sin cua Ong ty va vi vay thkrc hien cac bien phap thich hqp de ngan chan va phat hien cac hanh vi gian an va sai phim khac. Thay mat va dai dien Ban Giam d6c,.10548/2 ry i4an X A 'f D CO ''''," AR An Hang GiAm doc Thimh phi; Ho Chi Minh,ngiry 3 thcingebtinpg thtfc ban sao dung voi ban chinh S6chtinNic Quye'n so SCTBS Ngay 2.9. a Cong chfing vier)

6 C9V ETNA CONG TY HOP DANH KleM TOAN VleT NAM Van phony TF. Ho Chi Minh: Liu 5, Cao 6c van pheng Thien Son Plaza S6 5 Diking Nguyin Gia Thieu, Qu 3, Thinh ph6 H6 Chi Minh +84 (8) (8) info@cpavietnam.vn 75/2015/BCKT-BCTC/CPA VETNAM/HCM BAO CAO KEM TOAN DOC LAP Kalil gal: cac co dung floi ding Quin trj va Ban Giant clic COng ty Co phin Kim djnh Xfiy dung DCO VNACONTROL Chang toi da kiem town bao cao tai chinh kern theo cua C6ng ty CO phan Kiem djnh Xay dung DCO VNACONTROL, claw lop ngay 3 Mang 3 num 2015, tfr trang 5 den trang 23, bao OM Bang Can doi ke town tai ngay 31/12/2014, Bao cao Ket qua hoot dong kinh doanh, Bac) cao Ltru chuyen tien to cho nam tai chinh ket thuc ding ngay va Ban thuyet minh bao cao tai chinh. Trich nh4m via Ban Gitlin clic Ban Gam doc Cong ty chju trach nhiem ve viec lap va trinh bay trung thuc va hqp 15, Bao cao tai chinh caa Cong ty theo Chuan muc ke toan, Che do ke toan doanh nghiep Viet Nam hien hanh va cac quy djnh phap ly co lien quan den viec lip va trinh bay Bao cao tai chinh va chju trach nhiem ye kiem soat noi 130 ma Ban Giam doc xac djnh la can thiet de' dam bao cho viec lop va trinh bay Bao cao tai chinh khong có sai sot trong yeu do gian lin hooc nham Trach nhi01 cia Mint toil' viers Trach nhiem caa chung toi la dua ray kien ve Bao cao tai chinh (Ara tren ket qua dm cuoc kiem toan. Chang toi da tien hanh kiem toan theo cac Chan kiem,toan Viet Nam. Cac chuan muc nay yeu cau chung toi tuan tha chain muc va cac quy djnh ye doo dire ngho nghiep,!op ke hooch va thuc hien cute kiem toan de dot dtrqc su dam bao hop ly ve viec lieu Bao cao tai chinh cua Cong ty co con sai sot trong yeu hay khong Cong viec kiem toan bao thuc hien cac tha tic nham thu thap cac bang cluing kiem toan ye cac so lieu va thuyet minh tren BEO cao tai chinh. Cac tha tic kiem toan dtrqc va chin dua tren xet doan cua kiem toan vie!), bao gom danh gia rid ro co sai sot trong yet, trong Bao cao tai chinh do gian lin hooc nham an. Khi thuc hien danh gia cac nil ro nay, kiem toan vien da xem xet kiem soat noi 11,0 cua Cong ty lien quan den viec lip va trinh, bay Bao cao tai chinh trung thuc, hop 15, nham thiet ke cac tic kiem toan phi hop tinh hinh thuc te, tuy nhien khong nham mvc dich dua ray kien ve hieu qua dm kiem soat nqi to0 ctia Cong ty. Cong viec kiem toan ding bao gom danh gia tinh thich hop caa cac chinh sfich ke toan duqc ap.dvng va tinh hqp caa cac trac tinh ke toan ctia Ban Giam el& ding nhu danh gia viec trinh bay tong the Bao cao tai chinh. Chung 01 tin twang ring cac bang chting kiem loan ma chung toi da thu thop dtrqc la day du va thich hop lam co sã cho y kien kiem toan caa chung toi. 3 MOORE STEPHENS An Owkpendent member firm of

7 kien ctia Kiem twin vien Theo y kien ctia chnng toi, Bao cao tai chinh kern theo da phan anh trung tnrc va hop ly, tren citc khia canh trong yeu, tinh hinh tai chinh cunt Cong ty toi nay 31 thing 12 nam 2014 cang nhtr ket qua hoot dong kinh doanh va cic luting tru chuyen tien to trong niim tai chinh ket thac ding ngay, phit hcrp yeti Chuin mre Ke wan Viet Nam va Che de la toan doanh nghiep Viet Nam va vie quy djnh phip ly co lien quan den viec lip va trinh bay Bio cao tai chinh. CH NHAN 't!)ng TY HOP KEM TO VET N p HA ;$, Nguyen Tien T Nguyen Thi Minh Anh Pho Giant d6 Kiem,toin vien So Giey CN D kiem wan: SO Giay CN DKHN kiem town: Thay mat va dai dien CH NHANH CONG TY HQ'P DANH KEM TOAN VET NAM (TP. HA NQ) Thanh vien Hang Kiem twin Quiric to Moore Stephens Thimh pho Ho Oil Minh, ngily 3 Mang 3 norm 2015

8 CONG TY CO PHAN KEM DNH XAY MNG DCO VNACONTROL Bio cao tai chinh cho nam tai chinh ket thuc ngay 31 thing 12 ntun 2014 BANG CAN DO Kt TOAN Tai ngay 31 thing 12 nam 2014 Mau B 01-DN TA SAN MS TM 31/12/ /01/2014 A - TA SAN NGAN HAN (100 = ) - Tien va cic khoin twang dining den Tien Cac khoin ttrcmg &rang tien H- Cic khoin din to tai chinh ngin lan Wu ttr ngan han Cac khoin phii thu ngan han Phai thu khach hang Fri trtrac cho ngtriyi ban Cac khoan phai thu khac V- Hang yin kho Hang ton kho V- Tai sin ngin han khic Tai san ngan hp khac B - TA SAN DA HAN (200 = ) Cic khoin phiii thu dal han 210 Tai sin co dinh Tii sin co dinh Wu hinh Nguyen gia Gib tri hao mon liiy ke 223 ( ) ( ). Bit gong sin du to 240 V. Cic khoin du tit tai chinh dal lan 250 V. Tai sin dai han khic Chi phi tra truck clai han TONG CONG TA SAN (270 = )

9 CONG TY CO PHAN KEM DNH, XAY KNG DCO VNACONTROL Bao cao tai chinh cho nam tai chinh ket thitc ngay 31 thang 12 nam 2014 BANG CAN DO KE TOAN (Tie!) theo) Tai ngay 31 thang 12 nam 2014 Mau B 01-DN NGUON VON MS TM 31/12/ /01/2014 A- NQ PHA TRA (300 = ) - Nq ngin hap Vay va ng ngin han Phai tra nguai ban Ngtred mua tra tien trtrac ThuE va cac khan phai nop Nha ntrac Phai tra ngtriyi lao dong Chi phi phai tra Cac khan phai tra, Op khac Quy khen thtrang, phoc lqi No. dal halt Doanh thu chtra thkrc hien B- VON CHU SO HCCU (400 = ) 1- VOn chti so. hint Von dau to am chu so him Quy dau ttr phat trien Quy dor phong tai chinh Lqi nhuan sau thue chtra phan ph6i \?% H- NguOn kinh phi va quj, khic 430 TONG CONG NGUON VON (440 = ) Nguiyi lap Thanh phd 1-11) Chi Minh,ngay 3!hang 3 num 2015 Kt toan truikng Giam doc 4... _..., _ - k :C;P:H8r N t 41. '. C / cii KN DNH XAY DUNG DCO 9 VNACONTROL?r/...A i\' i Z" Vo Th1 Ha '74)--HO... Doan Van Himg 6

10 CONG TY CO PHAN KEM DNH XAV MNG DCO VNACONTROL Bio cio tai chinh cho nim tai chinh ket thuc ngay 31 thing 12 'lam 2014 Mau B 02-DN BAO CAO KET QUA HOAT DQNG KNH DOANH Cho nim tai chinh ket thilc ngay 31 thing 12!lam 2014 CH TED MS 1. Doanh thu bin hang va cung cap dich vu Cic khoan giam trir doanh thu 02 Doanh thu thuin ve bin hang va cung cap djch vu (10 = 01-02) 4. Gia On hang bin A Lcd nhuan gap ve ban hang va cung cap dich vy (20 = 10-11) 6. Doanh thu hoot dong tai chinh Chi phi tai chinh 22 Trong do: Chi phi liii vay Chi phi bin hang Chi phi quin ly doanh nghi LAO nhuan thuan tir host dang kinh doanh = 20H-(21-22)424+25)1 11. Thu nhop khic Chi phi khic Lqi nhuan khic (40 = 31-32) 40 Ttmg 19i nhuan tosin trunk thud (50 = 30+40) S. Chi phi thud TNDN hi4n hanh Chi phi thug TNDN hoin loi 52 Lyti nhuan sau thu thu nhap doanh nghi0 17. (60 = ) Lai cor ban teen co phieu TM Nam ( ) Nam D:4 N P, G C HA P.H Thimh phd HO Chi Minkngay 3 :hang 3 nam 2015 Ngtriri lap Ke toin trtrirng m dim Vo Thi Ha Doan Van Hung

11 CONG TY CO PHAN KEM MNH. XAY KNG DCO VNACONTRO, Bac. cao tai chinh cho nam tai chinh ket thiic ngay 31 thing 12 nam 2014 BAO CAO LUU CHUYEN TEN TC (Theo phurmg phcip gicin L& Cho!lam tai chinh ket thiic ngay 31 thing 12 nam 2014 Mau B 03-DN CH TEU MS Nam 2014 Nam 2013 vni). LUU CHUYEN TEN Tir HOAT DQNG KNH DOANH 1. Lid nhu 'ern trwor thsa Dieu chinh cho car khan: - KhAu hao tai san c6 djnh Lai/16 tir hos deng du to 5 ( ) ( ) - Chi phi li vay Lpi nhu(in a HDKD fru* thay et& von btu &Ong Tang cac khoan phai thu 9 ( ) ( ) - Tang/giam hang din kho 10 ( ) ( ) - Tang cac khoin phai tra ( ) - Tang/giam chi phi tra tnrerc Tien 'Ai vay da tra 13 ( ) - Thud thu nhep doanh nghi'p da nep 14 ( ) Luu chuyin tan thud?: tir hogt &Ong kinh doanh ( ). LUU CHUYEN TEN TU. HOAT DQNG DAU Tti 1. TiEn chi de. mua sin, xay dtrng TSCD 21 ( ) 2. TiEn thu tir thanh ljr, nhucmg ban TSCD va cac TSDH khac TiEn chi cho vay, mua cong ce ncr oh don vi khic 23 ( ) 4. TiEn thu h6i cho vay, tien goi Tien thu lai cho vay, co tilt va qi nhuen (kw chia Luu chuyin tan thukt tic hogt (Ong dim tit 30 ( ) LUU CHUYEN TEN Tir HOAT KONG TA CHNE] 3. TiEn vay ngin hen, dai hen nhen &Km Tien chi tra nci g6c vay 34 ( ) ( ) Lim chuyin tan thuhn dr hog! (Ong tai Minh ( ) Lim chuyen tien than trong nam 50 ( ) ( ) Tien vi twang dtrung tien du nam Anh huemg ctia thay QM ty gia h6i doai quy d6i ngoai to 61 Tien vi twang dining tien cuoi nam Ngtroti 1(ip Ke twin truirng Thanh pha Ho Chi Minh,ngay 3 'hang 3 nam 2015 m doc 3054 e,apett 4" CON 1:;\ C6 PHAN KM DNH XAYD,' D CO 1 o ilnacontr re H Vo Thi HA Doim Van Hunk: 8

12 11- CONG TY CO PHAN KEM DNH XAN DUNG DCO VNACONTROL Bito cao tai chinh cho nam tai chinh ket thifc ngay 31 thing 12 nam 2014 THUYET MNH BAO CAO TA CHNH Mau B 09-DN 1. THONG TN KHA QUAT 1 Hinh thuc so. hue von Cong ty COng ty Co phan Kiem dinh Xay dung DCO VNACONTROL (goi tat la"cong ty") duac thanh lap thang 02 nam COng ty hoat clang theo GiAy chcrng nhan clang ky kinh doanh Cong ty Co phan s do Soy Ke hoach va DAu tu TP.116 Chi Minh cap ngay 02 thang 02 ram 2008, dang ky thay d6i lan thir ttr ngay 13 thing 05 nam Try sa Cong ty: LAu 7, s6 151Ter NguyZn Dinh Chieu, Phtrang 6, Quan 3. V6n dieu le: d6ng (Hai mtrai ty d6ng). Danh sach c6 (long sang lap theo GiAy chang nfran ding ky kinh doanh: STT Ten co &Ong 1. Cong ty Co phan giam dinh Vinacontrol 2. 'fling Cong ty Dau Ttr Phat Trien DO Thi va Khu Cong Nghiep Viet Nam DCO - TNHH Mat thanh vien, Nal ding ns, no khu thuirng tra diii veri at nhan hoac dia chi try so. chinh Mill veri to chtirc S6 54 TrAn Nhan Tong, Phtrang Nguyen Du, Quan Hai BA Tnrng, Thanh Ph6 HA Ni a 113 Nguyen CCru Dim, Phuang Tan San Nhi, Quan Tan Phil, TP H6 Chi Minh 3. Phan Van Hung 109 Nguyen Thai Hoc, kh6i 1, Phtrang le Lqi, TP Vinh 4. Trinh Xuan Tan 110/39 Ong Bich Khiem, Plurimg 5, Quan 11, TP H6 Chi Minh 5. Ong ty Co phan Tu VAn LAu 6, s6 151Ter, Nguyn Dinh Chieu, Diu Tu dico Phuang 6, Quaff 3, TP Ho Chi Minh s6 c6 phan Nganh nghe kinh doanh va hoat tieing chinh Nganh ngh* kinh doanh cua COng ty A: Kiem dinh chat trang ding trinh xay dung. Dich vu giam dinh thucrng mai. Phan tich, thir nghiem nguyen vat lieu va cau ki'e'n xay dung. Tu van dau ttr, ttr van,xay dung ( trcr khao xay dung ). Quan 1Y du an dau tu. Lap du an dau tu xay dung cong trinh. Thiet ke kien trac Ong trinh dan dung, ding nghiep. Thiet ke cong trinh cap thoat ntrac, thiet ke cong trinh k9 thuat do thi. Tham tra: thiet ke ky thuat, thiet ke ban ye thi cong. Tham tra du toan, tong du toan cong trinh. Giam sat thi cong xay dung cong trinh cap thoat ntrac linh vuc xay dung va hoan thien. Giam sat thi cong ding trinh dan dung, cong nghiep link vuc xay dung va hoan thien. Danh gia tic Ong moi twang. Xay dung cong trinh ky- thuat ha tang khu do thi, cong trinh dan dung, cong nghiep, giao thong, they qi, ha tang ks, thuat. Khao sat dia hinh. Thiel ce khao sat dia chat cong trinh xay dung. Thiet ke xay dung cong trinh giao thong ( cau, duang b6). Giam sat thi cong xay dung cong trinh giao thong ( cau, &a:mg ba ). Thiet ke quy hoach xay dung do thi loci 2, khu dan ctr, khu cong nghi0. Hoat dong chinh ciia Cong ty trong nam: Ki&ri dinh chat trcmg, giam sat thi Ong. 9

13 CONG TY CO PHAN KEM DNH XAY DVNG DCO VNACONTROL Bao cao tai chinh cho nam tai chinh ket thtic ngay 31 thing 12 nam 2014 THUYET MNH BAO CAO TA CHNH (TEP THEO) 2. CO SO LAP BAO CAO TA CHNH VA NAM TA CHNH Mau B 09-DN Co. sof ftp Btio cat) tai chinh Bao cao tai chinh kem-theo &rot trinh bay bang DOng Viet Nam (), theo nguyen tic gia go'c va phu hcrp vii cac Chufin mirc ke toan Viet Nam, Che do ke toan doanh nghiep Viet Nam hien hanh va cac quy dinh phaplj, co lien quan den viec lap va trinh bay Bao cao tai chinh. Nam tai chinh Nam tai chinh ccia Cong ty bat dau tir ngay 01 thing 01 va ket thus vao ngay 31 thing 12 hang nam. 3. CHUAN MX VA CHE DO KE TOAN AP DVNG Che dr). va Chain imp ke toil) tip dung COng ty dp diving Che do Ke toan Doanh nghi0 Viet Nam dtrqc ban hanh kern theo Quyet dinh so 15/2006/QD-BTC ngay 20 titans 03 Om 2006, ThOng tu. so 244/2009/TT-BTC ngay 31 thing 12 nam 2009 htrong clan sira doi, bo sung Che do ke toan doanh nghiep va cac Chan mkrc ke toan Viet Nam có lien quan do BO Tai chinh ban hanh. Tuyen bo ve viec tuan thti ChuAn myc ke titan va Che di) ke toil) Ban Giam doc Cong ty darn bao da tuan thi, day di,' cac Chuan trip ke toan Viet Nam va Che do ke toan doanh nghiep Viet Nam da dtrqc ban hanh va co hieu krc lien quan den viec lap va trinh bay Bao cao tai chinh cho nam tai chinh ket thilc ngay 31 thing 12 nam Hinh thin ke toan ip dung Cong ty sir citing hinh thirc ke toan Nhat ky chung. 4. CAC CHNH SACH KE TOAN AP DVNG trot tinh ke twin Viec lap Bao cao tai chinh tuan thu theo cac Chuan mkrc ke toan Viet Nam, Che do ke toan doanh nghiep Viet Nam va cac quy dinh phap ly co lien quan den viec lap va trinh bay Bao cao tai chinh yeu cau Ban Giam doc phai co nhung trac tinh va gia dinh anh huang den so lieu bao cao ye cong nq, tai san va viec trinh bay cac khoan cong nq va tai san tiem,tang tai ngay lap Bao cao tai chinh ding nhtr cac so lieu bao cao ve doanh thu va chi phi trong snot nam tai chinh. Ket qua hoat &Ong kinh doanh thkrc to co the khac vii cac trqc tinh, gia dinh dat ra. Ciing cu tai chinh Ghi nhan ban dal, Tai ngay ghi nhan ban dau, tai san tai chinh dtrot ghi nhan theo gia goc cong cac chi phi giao dich co lien quan tr(rc WO den viec mua sarn tai san tai chinh do. COng car tai chinh cua Cong ty bao gom tier' met, tien girl ngin han, cac khoan ttrcmg &rang tien, cac khoan phai thu ngan han va cac khoan phai thu khac, cac khoan ky quy, cac khoan cho vay, cong cu tai chinh de dirge niem yet va chtra niem yet va cac ding ctr tai chinh phai sinh. Cong nq tai chinh Tai ngay ghi nhan ban dau, con nq tai chinh dtrot ghi nhan theo gia goc cong cac chi phi giao dich có lien quan trim tiep den viec!hat hanh ding nq tai chinh do. 10

14 CONG TY CO PHAN KEM DNH XAV DNG DCO VNACONTROL Bao cao tai chinh cho ram tai chinh ket thuc nay 31 thang 12 tam 2014 THUYET MNH BAO CAO TA CHNH (TEP THEO) 4. CAC CHNH SACH KE TOAN AP!WNG (Tiep theo) Mau B 09-DN Cong cu tai chinh (Tiep theo) Cong nq tai chinh cua Cong ty bao g6m cac khoan phai tra ngtroi ban, phai tra khfic, cac khoin chi phi phai tra, cac khoan vay va cong cu tai chinh phai sinh.. Dinh gia lai sau lan ghi nhan ban dau Hien tai, chtra c6 quy Binh v'e danh gia ai cong cu tai chinh sau ghi nhan ban dau. Tien va cac khan ttnyng throng tien Tien mat va cac khoin tucrng &rang tien mat bao g6m tien mot tai guy, cac khoan ky cuqc, quy, cac khoan dau ngan hon hoac cac khoin dau tur co kha rang thanh khoan cao de dang chuyen doi thanh tien va it co rui ro lien quan den viec bien d6ng gia trj chuyen doi cua cac khoan nay. Ngooi to Doi yeti viec thanh toan cac khoan mpc tien to c6 g6c ngoai to phat sinh trong nam tai chinh thi thuc hien theo gia thuc to tai thai diem phat sinh giao djch ngoai to cua Nein hang Thtrcmg mai nal doanh nghiep co giao djch phat sinh theo quy djnh cua phip lust. Tai ngay ket thuc nien dp ke toan, s6 du cac khoan muc tien to ce.g6c ngoai duerc danh gia ai theo ty' gia mua vao Ngan hang Thucmg mai co phan tai thai diem lap bao cao tai chinh. Tat ca cac khoan chenh l'ech gia thuc to phat sinh trong :Am va chenh lech do danh gia ai dtrqc ghi nhan vao Bao cao Ket qua hoat d6ng kinh doanh. Dv phong nq kh6 doi Du phong phai thu kho d6i dirge trich lap cho nhting khoan phai thu da qua han thanh toan tit sau thing trey len, hoac cac khoin thu ma ngu6i nc, M6 co kha fling thanh toan do bj thanh ly, phi san hay cac kilo khan ttrcmg tu. Hang ton kho Hang ton kho dtrot xac djnh tren ca sor gia goc, trong trtromg hcrp gia goc hang ton kho cao hcrn gia trj thuan co the thuc hien ducc thi phai tinh then gia trj thufin c6 the thuc hien duqc. Gia goc hang ton kho bao Om chi phi nguyen vat lieu true tiep, chi phi lao d6ng trkrc tiep va chi phi san xuat chung, neu co, de co dtrqc hang ton kho a dja diem va trong thai hien Gia trj thuan co the thuc hien dtrqc duqc xac djnh bang gia ban ix& tinh trir cac chi phi de hoan thanh ding chi phi tiep thj, ban hang va phan phoi phat sink. Du phong giam gia hang ton kho ctia Ong ty &rot trich lep theo cac quy djnh ke toan hien hanh. Theo do, Cong ty dtrqc phep trich lap Du phong giam gia hang ton kho 6i thcri, hong, kem pham chat trong trtron hop gia tri thuc to dm hang ton kho cao han gia trj thuan c6 the thuc hien duqc tai theri diem ket thitc nien do ke toan. Titi san c6 djnh hinh va khau hao Tai san co djnh hiru hinh dtrorc trinh bay theo nguyen gia trir gia trj hao men 10y ke. Nguyen gia tai san c6 djnh hau hinh bao gom gia mua va toan 136 cac chi phi khac lien quan trirc tier, den viec thra tai san vac) trong thai san sang sir dung. 11

15 CONG TY CO PHAN KEM DNH XAY DUNG DCO VNACONTROL Bao cao tai chinh cho nam tai chinh ket thuc ngay 31 thing 12 ram 2014 THUYET MNH BAO CAO TA CHNH (TEP THEO) 4. CAC CHiNH SACH CE TOAN AP DUNG (Tiep theo) Mau B 09-DN Tai san co djnh hint hinh dtrqc khati hao theo phtrang phap &rang thing dua tren then gian hiru dung trac tinh. Thai gian khau hao cu the nhu sau: Nhom tai san Thiri aian khau hao (Nam) May mac, thiet bj Phtrcrng tien van tai 06 Chi phi tra trine dai han Chi phi tra truck dai lan lien quan den cong cu va dung cu duqc phan anh ban dau theo nguyen gia va &lac phan bo theo plurcmg phap throng thang. Chi phi phai tra Cac khoin chi phi thuc 4 chua phat sinh nhung dtrqc trich truck vao chi phi san xuat, kink doanh trong kj, de dam bao khi chi phi phai sinh thuc 4 khong gay Qat bien cho chi phi san xuat kinh doanh teen ca ser dam bao nguyen tic phis hcrp giira doanh thu va chi phi. Khi cac chi phi do phat sinh, neu co chenh lech vai so da trich, ke toan tien hinh ghi b6 sung hoac ghi giam chi phi tuang Crng vii phan chenh lech. Nguyen tic va phtro'ng phap ghi nhijn cac khan dg phong phai tra Gia tri dtrqc ghi nhan cua mat khoan du phong phai tra la gia trj duce trac tinh hop ly nhat ye khoan tien se phai chi de thanh toan nghia vu nq hien tai tai ngay ket thiic ky ke toan nam hoac tai ngay ket th6c ky ke toan gii a 'nen do. Chi nhung khoan chi phi lien quan den khoan du phong phai tra da lap ban dau mai ducrc N dip bang khoan du phong phai tra do. Khoan chenh lech gift so du phong phai tra da lap 6 kj, ke toan truck chua sir dung het tern han so du phong phai ilia lap 6 ky bao cao duqc hoar) nhap ghi giam chi phi san xuat, kinh doanh trong kj, tra khoan chenh lech an han cua khoan du phong phai tra ye bao hinh dog trinh xay lap duqc hoan nhap vao thu nhap khac trong kj,. VOn chit sor hiru VOn dau to cua chi' s& hat" duqc ghi nhan theo se) vein thuc g6p cua chit sa Ghi nhan doanh thu Doi voti doanh n2hien cung can dich vu Doanh thu cua giao djch ve cung cep dich vu duqc ghi nhan khi ket qua cua giao djch do dugc xac dinh mat each ding tin cay. Truang hqp giao dich ve cung cep djch vu lien quan den nhieu kj, thi doanh thu &cc ghi nhan trong kj, theo ket qua phan ding vice da hoan thanh tai ngay cua Bang can del ke toan cua ky do. Két qua cua giao dich cung cap djch vu dtrqc xac djnh khi them man tat ca bon (4) diet' kien sau: (a) Doanh thu ducrc xac dinh tucmg doi chic chin; (b) Co khi nang thu dtrqc lqi ich kinh to ter giao djch cung cap djch vu do; (c) Xac dinh dtrqc phan cong vice da hoan thanh tai ngay dm Bang can en ke toan; va (d) Xac dinh duqc chi phi phat sinh cho giao dich va chi phi de hoan thanh giao djch cung cap did' vu do. Lai tir cac khoan dau to duqc ghi nhan khi Cong ty co quyen nhan khoan lai 12

16 CONG TY CO PHAN KEM DNH XAY DUNG 1D1CO VNACONTROL Bac, cao tai chinh cho nam tai chinh kit th6c ngay 31 thing 12 nam 2014 THUYET MNH BAO CAO TA CHNH (TE!' THEO) 4. CAC CHNH SACH Kt TOAN AP DUNG (Tiep theo) MAu B 09-DN Chi phi di vay Chi phi di vay lien quan true tiep den viec mua, &Au to xay dtmg hoac san xuat nhang tai sin can mot thoi gian tuung &A dai a hoan thanh dua vao sir dung hoc kinh doanh &roc Ong vao nguyen gia tai san cho den khi tai san do Qtroc dtra vao sir dung hoac kinh doanh. Cie khoin thu nhap plat sinh tir viec Qau to tam thoi cac khoin vay ducrc ghi giam nguyen gia tai sin c6 lien quan. Tat ca cac chi phi lai vay khac &roc ghi nhan vao Bao ea() Ket qua hoot dong kinh doanh khi phai sink. Trong nam 2014, co 0 dong chi phi lai vay da &roc von hem vao tai san da dang cua Ong ty. Thue Thud thu nhap doanh nghiep the hien king gia trj cua so thud phai tra hien tai va so thud hoan 10i. SO thud hien tai phii tra duqc tinh dua tren thu nhap chju thud trong nam. Thu nhap chju thud khic yeti lqi nhuan than &roc trinh bay Vett Bao clo Ket qui hoat Ong kinh doanh vi khong bao gom cac khoan thu nhap hay chi phi tinh thud hoac Qtrqc khau trir trong cac nam khac (bao gom ca 16 mang sang, neu co) va ngoai ra kitting bao gom cac chi tieu khong chju thud hoac khong duqc khau trir. Viec xac djnh thus thu nhap cua Cong ty can dr vao cac quy djnh hien hanh ve thud. Tuy nhien, nhung quy djnh nay thay doi theo timg thol kj, va viec xac djnh sau ding ve thus thu nhap doanh nghiep tus' thuoc vao kit qua kiem tra cua co quan thud co tham quyen. Thud thu nhap hart lai duoc tinh tren cac khoin chenh lech giira gia trj ghi so ctia cac khoin mgc tai san hoac cong nq tren Bang Can doi ke toan va Cu sa tinh thud thu nhap. Thud thu nhap hoan lai &roc ke toan theo phtrcmg phap dua tren Bang Can doi ke toan. Thud thu nhap hoan lai phai tra phai ducrc ghi nhan cho tat ca cac khoin chenh lech tam thoi con tai san thud thu nhap!loan lai chi duce ghi nhan khi chic chin co QC, 191 nhuan tinh thud trong twang lai Qe sir dung cac khoan chenh lech tam thoi dtrqc khau trir. Thud thu nhap hoan 14i dtroc xac djnh theo thud suit du tinh se ap dung cho nam tai san dugc thu hoi hay no phai tra duqc thanh toan. Thud thu nhap hart lai &roc ghi nhan lai, 10 trir truing hop khoan thud do co lien quan den cac khoan muc dtroc ghi thing vao von chic so hiru. Trong Huang hop Q6, thud thu nhap hoan lai ciing dtroc ghi thing vao von chic sa hau. Tai san thud thu nhap hoan 10i va no thud thu nhap hoan lai phai tra dtroc bu trir khi Cong ty co quyen hop phap Qe bit tit. giira tai san thud thu nhap hien hanh vii thud thu nhap hien hanh phai nqp va khi cac tai san thud thu nhap hoan lai va no thud thu nhap hoan lai phai tra lien quan tai thud thu phap doanh nghiep ducrc quail S/ bai ding mgt co quan thud va Cong ty co du dinh thanh man thud thu nhap hien hanh tren co sa thufin. Cac loci thud khfic &roc ap dung theo cac luat thud hien hanh tai Viet Nam. Lai teen co phieu Lai co ban tren co phieu doi vii cac CO phieu pho thong dugc tinh bang each nhuan hoc 10 thu0c ve. (king sa hiru co phieu phothong cho so Wong binh quan gia quyen co phial pho thong luu hanh trong kj,. Lai suy giam tren. phieu dtroc xac djnh bang viec dieu chinh loi nhuan hoac 10 thuoc ve co dong so hiru co phieu pho.thong va trong binh quart gia quyen c6 phieu pho thong dang.ltru hanh do anh huan& dia cac co phieu oho thong co tiem Wang suy giam bao trai phieu chuyen doi va quyen chqn co phieu. 13

17 CONG TY CO PHAN KEM DNH, XAY DUNG DCO VNACONTROL BA cao tai chinh cho nam tai chinh ket thuc ngay 31 thing 12 nain 2014 THUYET MNH BAO CAO TA CHNH (TEP THEO) 4. CAC CHNH SACH KE TOAN AP DUNG (Tiep theo) M'Au B 09-DN Cac ben lien quan Duvc coi A cac ben lien quan A cac doanh nghie'p ke ca Cong ty ME, cat Con ty con dm Cong ty Mg, cac ca nhin true tie!) hay gifin tier) qua mot hofic nhieu trung gian c6 quyen kiem,sofit c8ng ty hoc chju kiem,soit chung vii Cong ty. Cfic ben lien ket, cac nhfin nao trkrc tiep hoc gian tie!) ;lam quyen bieu,quyet cia CEng ty ma c6 Anh huang clang ke vii Cong ty. Nhang chirc trach quart S, chit chat nhtr Giam doe, vien chine dm Ging ty, nhimg thanh vien thin can trong gia Binh cua nhang ca nhfin hoc dm ben lien ket nay hoc nhlkng CEng ty lien ket vai cac ca nhan nay ciing dtmc coi A ben lien quan. 5. THONG TN BO SUNG CHO CH TEU 'MNH BAY TREN BANG CAN DO CE TOAN, BAO CAO KET QUA HO,AT DQNG KNH DOANH 5.1 Tien vit cac khoan ttrcrng cluang tien 31/12/ /01/2014 Tien mfit Tien giri ngfin hang Cic khoan Wang dtrcmg tien TOng Hang din kho 31/12/ /01/2014 Chi phi san xuat, kinh doanh da dang TOng Till san ngin han khac 31/12/ /01/2014 Tam (mg TOng

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19 CONG TY CO PHAN KEM DNH XAY DNG DCO VNACONTROL BA cȧ tai chinh cho nam tai chinh ket thk ngay 31 thing 12 :tam 2014 THUYET MNH BAO CAO TA CHNH (TEP THEO) MAu B 09-DN 5.5 Vay ye no ngin han 31/12/ /01/2014 Vay to chic tin dung Ngfin hang TMCP Ngooi thtrang ViSt Nam Vay to chic phi tin dung Cong ty TNHH Vinacontrol Tong Hop diing vay Nem hang TMCP Ngooi thtrcrng Viet Nam co thoi han vay tir ngity 09/06/2014 den ngay 25/06/2015. Hon mix vay la d6ng. Lai suit cho vay la 11,3%/nAm. Mac dich vay: Vay mua xe o to Ford Ranger. 5.6 Thue va clic khoan phai nqp Nha nuic Thus gia tri gia tang Thue thu nhap doanh nghiop Thue thu nhap ca nhan Tang 31/12/ /01/ Chi phi phai tra Chi phi thud nha Chi phi thug thiu phi Dakmi 4 Chi phi trich truck chi phi thi nghiem Chi phi thud nha phong thi nghiem Tong 31/12/ /01/ Cac khoin phai frit phai nt)p ngin han khac Kinh phi cong doan BHXH, BHYT, BHTN Co tic phai tra Phai tra khac 31/12/ /01/ Wong

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21 CONG TY CO PHAN CEM DJNH XAY MNG DCO VNACONTROL Bao cao tai chinh cho nate tai chinh ket thtic ngay 31 thing 12 nam 2014 THUYET MNH BAO CAO TA CHNH (TEP THEO) 5.9 Win chti sir hem (Tier) theo) MAu B 09-DN b. CO phieu SO luvng co phieu dang ky phat hanh Nam 2014 Co phili Nam 2013 Co phieu SO luvng co phieu da Oat hanh ra cong, chang SO luqng co phieu duqc mua ti SO luqng co phieu dang lint hanh cuoik, SO trivng co phieu tru hanh binh quan Doanh thu ban hang va cung cap dick vu Nam 2014 Nam 2013 Doanh thu cung cap dich vu TOng Gia vim hang ban Nim 2014 Nam 2013 Gia von cung dip djch vu TOng Doanh thu hoot Ong tai chinh Nam 2014 Nam 2013 LAi tien girl, tien cho vay TOng Chi phi tai chinh Lai tien vay Chi phi hoot Ong tai chinh khac TOng Nam 2014 Niim 2013 \) 5.14 Chi phi ban hang Nam 2014 Nam 2013 Chi phi bang tien khac TOng

22 CONG TY CO PHAN KEM DNH XAY DVNG DCO VNACONTROL Bio cao tai chinh cho nam tai chinh ket thitc nay 31 thing 12 nam 2014 THUYET MNH BAO CAO TA CHNH (TEP THEO) 5.15 Chi phi (pan 1* doanh ngh4p Mau B 09-DN Nam 2014 Nam 2013 Chi phi nhan vier' quit' 15/ Chi phi vat lieu quan 15, Chi phi 6' dung van!thong Chi phi khau hao TSCD Chi phi djch vu mua ngoai Chi phi bang tien khac TOng Ltri nhulan khic Nam 2014 Nam 2013 Thu nhfip khdc Thu thanh ljf tai sin Tang Chi phi khdc Chi thanh 15, tai san Tiing Thu nhi:tp khic/chi phi khac thuan Chi phi thud thu nh4p doanh ngh4p hign hanh Nam 2014 Nam 2013 Lqi nhu;an ke twin Cdc khoiin dieu chinh ding Chi phi khting durx frit Cdr khan dieu chinh giant Thu nh(ip chin thug Thu nh4p tinh thud Thue suit thud TNDN an dung 20% 20% Thue thu nhgp nam twerc chuy'en qua Chi phi thud TNDN hifn hanh

23 CONG TY CO PHAN KEM DNH XAY DUNG DCO VNACONTROL Bac cao tai chinh cho nam tai chinh ket tit& ngay 31 thing 12 nam 2014 THUYET MNH BAO CAO TA CHNH (TEP THEO) 5.18 Lai ca bin teen co phieu Mau B 09-DN Lqi nhuan ke toan sau thue thu nhap doanh nghiep () Nam Nam Cac khoan dieu chinh tang hoac giam lqi nhuan ke toan a xac djnh lqi nhuan hoac 18 phan 1)6 cho c6 doing sot hau c6 phieu pho th6ng () Lqi nhutin ho0c to plan b6 cho c6 doing set hiku c6 phieu ph6 thong () Co phieu ph6 thong dang tru hanh binh quit, trong kjr (c6 phieu) Lai ca ban tren c6 phieu (/co phieu) THONG TN KHAC 6.1 Giao dich vi so du yeti cac ben lien quan Thu nhap ciia H i tiling Quin tri, Ban Giam (16c Cong ty Ben lien quan Tinh chat Nam 2014 Nam 2013 Thu nhap cita Ban T6ng Gam d6c va H6i doing thanh vien Luang, thuerng va thit lao TOng Cong cu tai chinh - Quin S, riii ro Quin S, rui ro von, COng ty quail trj nguon von nham dam bao ring Ong ty co the vim hoot d6ng lien tvc via tai da hoa lqi ich cua cac co doing thong qua tai tru hoa SO du nguon von va cong my. Cau true von dia Citing ty gom co cac khoan nq (bao ginn cac khohn vay nhu da trinh bay tai Thuyet A minh so 5.5 trir di tien va cac khoan man ducmg tien) va plan von thu6c soy hau ctia cac co (king dia ' cong ty me vom von ap, Op, g cac quy du tra va nhuan sau thue chug phan phoi. Cac chinh sich ke A clua yeu Chi tiet cac chinh sach ke toan chu yeu va cac phuang phap ma Cong ty ap dung (bao g6m cac tieu chi de ghi Man, cot sot xac djnh gia trj va ca soy ghi nhan cac khoan thu nhap va chi phi) doi vai tirng loot tai san tai chinh, cong nq tai chinh va cong cu von dtrqc trinh bay chi tiet tai Thuyet minh s

24 LONG TY CO PHAN KEM DNH XAY MNG DCO VNACONTROL BA cao tai chinh cho WW1 tai chinh ket thac nigh), 31 thing 12 nam 2014 THUYET MNH BAO CAO TA CHNH (TEP THEO) 6.2 Cling cy tai chinh - Quin ly rui ro (Tiep theo) ML B 09-DN Cac loai cong et, tai chinh Gia tri ghi so 31/12/ /01/2014 Tki san tai chinh Tien va cac khoan tucmg dtrcmg tien Phai thu khfich hang va phai thu khfic Diu to tai chinh ngin han Wong Cong nq tai chinh Cfic khofin vay Phai tra ngtrai ban va phai tra khac Chi phi phai tra TOng N G Unity chua danh gia gia tri hop ly cua tai san tai chinh va cong nq tai chinh tai ngay ket thac nien 4( 40 ke loan do Thong to 210 cfing nhu cac quy dinh hien Minh chua co huang dim cu the ye viec xac djnb,gia trj hqp S, cua cac tai sill, tai chinh va cong nq tai chinh. Th8ng to 210 yeu cau ap dung./. Chuan mqc Bao cao tai chinh QuOc te ye viec trinh bay Bao cilia tai chinh va thuyet minh thong tin doi vai cong cy thi chinh nhung khong dua ra hung din tuang dtrang cho viec danh gia va ghi nhin Ong cu tai chinh bao eon ca ip dung gia d hop ly, nhim phi, hqp yeti Chufin muc Bao cao tai chinh Quoc te. Myc tieu quin ly rui ro tai chinl, Riii ro tai chinh bao g6m rui ro thj trtrtyng (bao gom raj ro ty' gia, rui ro lai sok va rui ro vt gia), rui ro tin dung, rui ro tranh khoan va rui ro lai suit dm dung tien. Rid ro thi truttng Hoyt dong kinh doanh cua Cong ty se chit yeu chju rui ro khi co su they doi vt gia hoi doai va lai suit. COng ty kh8ng thuc hien cac bion phap phong ngira rui ro nay do thieu thj trirmg mua cac cong cu tai chinh. Quart f, rid ro (5, gici COng ty thrc hien met so cac giao djch co goc ngoai te, theo do, Cong ty se chju rui ro khi co bien dong ye tgia. Cong ty khong thuc hien bien phap darn bac, do thieu thj truing mua cac cong cu tai chinh nay. Gia trj can ai cua cac tai san bang tien va cong nq phai tra co g6c bing ngoai t tai thai diem cuoi nam nhu sau: Quern f; rui ro Mi suds C8ng ty chit, rui ro lai suit trong you phat sinh to cac khoan vay chju [Ai suit da duqc kj, ket. Rini ro nay se do Cong ty quan tri bang each duy tri a mac do hqp y cac khoitn vay va phan tich tinh hinh canh tranh tren thj twang de co dtrqc lai suit co lqi cho C6ng ty tir cac nguon cho vay thich hop.,tt" '00

25 CONG TY CO PHAN KEM DNH XAY DCO VNACONTROL Big cao tai chinh cho nem tai chinh ket thirc nay 31 thing 12 nem 2014 THUVET MNH BAO CAO TA CHNH (TEP THEO) 6.2 Ciing cy tai chinh - Quin S, rui ro (Tiep theo) Mau B 09-DN Ruh ro ve gii Cac co phieu do COng ty nem giur bj anh htrong bai cac rcii ro thj truing phat sinh tir tinh kh6ng chec chen ve gia trj ttrcrng lai ctia co phieu din ttr. COng ty quan 15, rui ro ve gia co phieu bang each thief lop han mut dau ttr. H6i d6ng Quan tri cua Cong ty ding xem xet va phe duy'et cac quyet djnh dim to vao co phieu nhu nganh nghe kinh doanh, ding ty de dau ttr, v.v. Cong ty dinh gia rui ro ve gia CO phieu là kh6ng ding ce. Ging ty mua nguyen vat lieu, hang hoa tir cac nha cung cap trong va ngoai mac de phoc vu cho hoot &Ong san xuat kinh doanh. Do vay, Cong ty se chju rui ro tir viec thay dei gia ban dm nguyen vat lieu, hang He. Rui ro tin dyng Rui ro tin dong xay. ra khi m6t khach hang hog dei tic kh6ng dap ling duqc cac nghia vu trong hqp dong clan den cac ton that tai chinh cho Cong ty. Cong ty co chinh sach tin dong phir hqp va thugng xuyen theo doi tinh hinh de danh gia xem Cong ty co chju rid ro tin dong hay khong. COng ty khong co bat ky rui ro tin dung trong y'eu nao vii cac khach hang hoc doi tic bai vi cac khoin phai thu den tir mgt se; luqng an khach hang hoot d'6ng trong nhieu nganh khac nhau va phan b6 cac khu vuc dja 15, khac nhau. Quin * rii ro thanh khoin Music Bich quan ly rui ro thanh khoin nhem darn bao du ngu6n von de dap ling cac nghia vu tai chinh hien tai va trong ttrcmg lai. Tinh thanh khoan cung duqc C6ng ty quan 15, nhem dam bao mix phu troi giaa ding nq den han va tai san den han trong ky a mix co the dtrqc kiem soat doi vii so von ma Cong ty tin rang c6 the tao ra trong ky do. Chinh sach ctia Cong ty A theo d6i thtromg xuyen cac yeu cau ve thanh khoin hien tai va du kien trong tuong lai nhem dam bao Cong ty duy tri mix du phong tien met, cac khoan vay va di, von ma cac chic so hike cam ket g6p nham dap img cac quy djnh ve tinh thanh khoan ngen han va dai han ham. Bang dual day trinh bay chi tiet cac mcrc dao han theo hqp d6ng con lai doi vii ding nq tai chinh phi phai sinh va thqi han thanh toan nhu da duqc thoa thuan. Bang nay duqc trinh bay Oa ten d6ng tien chtra chiet khau cua cone nq tai chinh tinh theo ngay sdrm nhat ma Cong ty phai tra va trinh bay dong tien cac khoin goc va tien lei. Ngay dao han theo hqp dong dtrqc dua tren ngay sam nhat ma Cong ty phai tra. Tai 31/12/2014 Wei 1 nem Tir 1-5 flint Tong Phil tra khich hang va phai tra kluic Chi phi phai tra Cac khoin vay Tyi 01/01/2014 Duiri 1 nem Tir 1-5 nem T6ng Phai tra khach hang va phai tra khac Chi phi phai tra Ban Giam d6c danh gia mire.* trun$, nil ro thanh khoan mire thap. Ban Giam dec tin twang rang Cong ty CO the tao ra du nguon tien de dap ling cac nghia vu tai chinh khi den han. 22

26 CONG TY CO PHAN KEM DNH XAY D1NG DCO VNACONTROL Bao cao tai chinh cho Min tai chinh ket attic ngay 31 thing 12 nam 2014 THUYET MNH BAO CAO TA CHNH (TEP THEO) 6.2 Ging cu tai chinh - Quin 1j, rill ro (Tlep theo) Mau B 09-DN Bang sau day trinh bay chi tiet mire dao han cho till san tai chinh phi phai sinh. Bang &roc lap von co se mix ciao han theo hop dong chtra chiet khau cua tai sin tai chinh gom lai tir cac tai sin do, neu co. Vic trinh bay th6ng tin tai sin tai chinh phi phai sinh la can thi8t de hieu dtroc vi8c quitn 1j, rui ro thanh khoan cua Cong ty khi tinh thanh khoan chroc quart 1j, teen co so ding nq va tai sin thu'in. TO 31/12/2014 Duni 1 nam Tien va cac khoan tuang duang tien Phai thu khach hang va phai thu khac Tai 01/01/2014 Din% 1 tam Tien va cac khoan tang ducmg tien Phai thu khach hang va phai thu khic Dau to tai chinh khfic SO 14u so sanh Tir 1-5 ram Tir 1-5 nam Tng TOng BA cao tai chinh cho nam tai chinh ket thitc ngay 31 thing 12 nam 2014 da chrot kiem. Thanh pho Ho Chi Minh, ngay 3 thong 3 nam 2015 NgtriT'i 14p Ke Wan truing Giam disc CONS TY, co PHAN KEM DNH XAY OVNG D CO VNACONTROL 7 Vfi Thi 111 Win Van Hung 23

27 a CONG TY CO PHAN CE114 DNH XAY DVNG DCO VNACONTROL BAO CAO TA CHNK QUY 111/2015 (Nam tai chinh 01/01/ /12/2015) TP. Hd Chi Minh - Mang 11 nam 2015

28 CONG TY CO PHAN MEM DNH XAY MNG DCO VNACONTROL Bao cao tai chinh Quj, (Nam tai chinh 01/01/ /12/2015) TA SAN A - TA SAN NGAN HAN (100 = ) - Tien vh cac khoan (wing dirang tien 1. Tien 2. Cac khoan tucmg ducmg tien - Dan to tai chinh ngin han 1. Cluing khoan kinh doanh - Cac khoin phai thu ngin han 1. Phai thu ngin hdn cua khach hang 2. Tra truac cho ngueri ban ngin 114n 6. Phai thu ngiin han khdc V- Hang ton kho 1. Hang ton kho 2. Da* phong giam gia hang ton kho V- Tel san ngin han khic 1. Chi phi tra trait ngin han 2. Thue GTGT &Kit khau trir 3. Thue va cac khoan phai thu Nha ntrrc 4. Giao dich mua ban lai trai phie'u chinh phu 3 Tai san ngin han khic B - TA SAN DA HAN (200 = ) Cic khoin phai thu dai han Tai san co dinh 1. Tai san c6 dinh hau hinh - Nguyen gia - Gia tri hao mon lity ki. BAt diing san du tit' V. Tii san der dang dii han V. DAu fir tai chinh dai han V Tai san dai han khic Fl. Chi phi tra tru6c dai han 2. Tàisanthuthunphoân lai TONG CONG TA SAN (270 = ) BANG CAN DO KE TOAN Tgi nay 30/09/20/5 MS TM 30/09/ MAu sti B 01 - DN 01/01/ j = ) r ( ) ( )

29 CONG TY CO PHAN KEM DNH XAY KM; DCO VNACONTROL Bao cao tai chinh Quy ll (Nam tai chinh 01/01/ /12/2015) NGUON VON A- NQ PHA TRA (300 = ) - Nq ngin han 1. Phai tra ngutri ban ngin han 2. Ngutri mua tra tien Mere ngin han 3. Thue va cac khoan phai nop Nha mac 4. Phai tra ngtrtri lao dong 5. Chi phi phai tra ngin h4n 6. Phai tra noi bo ngin han 7. Phai tra theo tien do ke hoach HDXD 8. Doanh thu chua thtrc hien ngan han 9. Phai tra ngin han khac 10. Vay va nq thue tai chinh ngan han 11. Dtr phong phai tra ngin han 12. Quy khen thuang phac kri 13. Quy binh on gia 14. Giao dich mua ban tai trai phieu Chinh phu - Nq dki han 1. Phai tra ngtroi ban dai han 12. Der phong phai tra dai han 13. Quy phat trim khoa hoc va cong nghe B- VON CHO Sei HUU (400 = ) - Vim chii hiru 1. V6n cua chu so hau - CO phieu pha thong có quyen bi.ju quyb 8. Quy dau to phai tri'en 9. Quy ho trq, sip xep doanh nghi4 10. Quy khac thuoc von chu so hou 11. Lqi nhuan sau thug chua phan ph6i - LNST chua PP lily ke d'dn cuoi ki nfew - LNST chua phan phoi ki nay 12. Nguon von dau to xay dtrng co ban 13. Lqi ich co thing khong kiem soat H- NgtiOn kwh phi va guy khac 1. NgtiOn kinh phi 2. Ngu6n kinh phi da hinh thanh TSCD TONG CONG NGUON VON (430 = ) MS TM 30/09/ /01/ ' ti ) a ( ) a b N1 3

30 CONG TY CO PHAN KEM DNH XAY DUNG DCO VNACONTROL Bao cao tai chinh Quj (Nam tai chinh 01/01/ /12/2015)!CET QUA HOAT BONG KNH DOANH 9 THANG-2015 TEU MA Thuyet LOY KE 9 L1DY KE 9 sip minh THANG 2015 THANG 2014 Doanh thu bin hang va cung cap dich vki X01 r Cac khoan gam trir doanh thu r Doanh thu thulin bin hang va cung cap DV X10 r Gia vim hang bin Lqi nhuin gop bin hang va cung cap DV r11 X Doanh thu Mat dong tai chinh r21 Chi phi tai chinh r22 Trong do: Chi phi MU vay r23 Chi phi ban hang 24 Chi phi quan ty doanh nghirrp Lqi nhu#n thuin tfr hoot dong kinh doanh r30 ( ) ( ) Thu nhip khic 21 Chi phi khac Lqi nhutin khgc r40 TOnglqi nhuiin ke twin truirc thud 50 ( ) ( ) Chi phi thue thu nhap doanh nghi4 hk'n hanh 51 Chi phi thu6 thu nhap doanh nghi0 hoan kti ' 5.17 Lqi nhuali sau thug thu nh4p doanh nghib 60 ( ) ( ) Lai co. bin Win cif) phieu 70 4

31 CONG TY CO PHAN KEM DNH XAY D!FNG DCO VNACONTROL Bao cao tai chinh Quji (Nam tai chinh 01/01/ /12/2015) CHi TED LUV CHUYEN TEN TE MA A so QUY 111/2015 Nam 2014 L Ltru chuyin tin tir hogt dfing kinh doanh: 1. Tien thu tir ban hang, cung cap dich Ai va doanh thu Ude Tien chi tra cho ngtr6i cung cap hang boa, dich vu 02 ( ) ( ) 3. Tien chi tra cho nguad lao d'cing 03 ( ) ( ) 4. Tien chi tra lai vay 04 ( ) ( ) 5. Tien chi il'p thue thu nhap doanh nghiep 05 ( ) ( ) 6. Tien thu laic tir hoat dong kinh doanh Tri chi khac cho hoat dong kinh doanh 07 ( ) ( ) Liru chuyen tien than tir hoat dong kinh doanh H. Liru chuyin tien lir hogt (Ong d'au 1w: - ( ) 1. Tien chi de mua sim, XD TSCD va cac TSDH 'chic 21 - ( ) 2. Tien thu tir thanh1j1, nhucmg ban TSCD Tien chi cho vay, mua cac ding cu rig cfla don vi khac 23-4, Tien thu Wii cho vay, ban kti cac cong cu ng dm DV khac Liru chuyen tien than tir hoat dong &ill hr ll.lu -u chuyen tin tir hogt d"ong tai chinh: 1. Tien thu tir phat harsh c6 phieu, nhan win Op tix CSH Tien vay nglin hart, dal han nhariduorc Ti6n chi tra ng glic vay 34 ( ) ( ) 5. Tien chi tra ng thue tai chinh Co tirc, lgi nhuan da tra cho chit s& him 36 - Lyn chuyen tien than tir hoat d(ing tai chinh 40 ( ) Liru chuyen tien than trong ( ) Tien va trong duang tien dau ky 60 Anh Wong ciia thay chii TG h6i doai quy d6i ngoai to Tien vii twang &rang tien cwii kjr :1 5

32 CONG TY CO PHAN KEM DNH XAY DUNG DCO VNACONTROL Bao cao tai chinh Quj, 3 (Nam tai chinh 01/01/ /12/2015) THUYET MNH BAO CAO TA CHNH (TAP THEO) 1. THONG TN KHA QUAT MAU B 09-DN 1.1 Hinh thic him yen Cong ty Cong ty Co phan Kiem djnh Xay dung DCO VNACONTROL (goi tit la"cong ty") dtrqc thanh lap thang 02 ram Cong ty hoat d6ng theo GiAy chirm nhan dang kj, kinh doanh Cong ty Co phan so do SO Ke" hoach va Diu to TP. H8 Chi Minh cap ngay 02 thanf 02 nam Try sel Cong ty: Lau 7, so 151Ter Nguygn Dinh Chieu, Phtrong 6, Quin 3. V6n dieu le: ding (Hai mini ding) Nginh nghe kinh doanh va hoktt di)ng chinh Nganh nghe kinh doanh caa Cong ty la: Mem djnh chit krone Ong trinh xay dkrng. Djch vv gam djnh thucmg mai. Phan tich, thir nghiem nguyen vat lieu va cau kien xay dun. Ttr van dau tu, tu van xay dung (tru khao xay dtmg ). Qt.& y du an eau tu. Lap du an dau to xay chmg Ong trinh. Thiet ke kien trim Ong trinh dan dung, Ong nghiep. Thiet ke cong trinh cap Moat nudrc, thiet ke ding trinh ky thuat do thi. Thim tra: thiet ke cy thuat, thiet ce bin ve thi Ong. Thim tra dtr toan, tong du toan Ong trinh. Giam sat thi Ong xay dung Ong trinh cap thoat nu6c linh vuc xay dtmg va hoan thien. Giam sat thi cong cling trinh dan dung, Ong nghiep Tnh vtrc xay dung va hoan thien. Danh gia tac (ging mei trutmg. Xay dkmg cong trinh ky- thuat ha tang khu de thj, cong trinh dan dung, eon& nghiep, giao thong, they lqi, ha ding ky thuat. Khoo sat dja hinh. Thiet khao sat dja chit Ong trinh xay dung. Thiet ce xay dtmg Ong trinh giao thong ( du, dtrerng be). Giam sat thi cong xay dung cling trinh giao thong ( cau. &Ong b6 ). Thiet ce quy hoach xay dung di thj loaf 2, khu dan cu, khu Ong nghiep. 2. CO SOS LAP BAO CAO TA CHNH VA Kit' KE TOAN Co sir lap Blo cat) tai chinh Bao cao tai chinh kern theo dirge trinh bay bang Ding Viet Nam (), theo nguyen tac gia g6c va phi] hop v6i cac Chufin muc Ke toan Viet Nam, Che d6 ke toan Viet Nam hien hanh va cac quy djnh pilaf:11j/ co lien quan khfic tai Viet Nam. 3. CHUAN MX VA Cat DO KE TOAN AP DUNG Che do) va Chusin nityc ke toil) ip dung Cong ty ap dung Che (10 ke toan Doanh nghiep Viet Nam dtrqc ban hanh kern theo Quyel djnh so 15/2006/QD-BTC nay 20 thang 3 nam 2006, cac van ban htrorng din, bo sung, sira doi Cho et8 ke toan va CAC Chuan muc ke toan Viet Nam co lien quan do BO Tai chinh ban hanh Hinh thirc ke toan al) dung Mfg ty sir dung hinh thirc ke toan ChUng tir ghi so 4. CAC CHNH SACH KE TOAN AP DUNG Uific tinh ke toan Vic lap Bao cao tai chinh tuan thu theo cac Chuin muc Ke toan Viet Nam yeu cau Ban Giam doc phai c6 nhang LT& tinh va gia djnh anh Wen den so lieu boo cao ye cong ng, tai san va viec trinh bay cac khoan cong nq va tai san tiem tang tai ngay lap Bao cao tai chin!) ding nhtr cac so lieu boo cao ve doanh thu va chi phi trong suit nam tai chinh. Ket qua hoat d6ng kinh doanh thuc to c6 the khac vai cac trac tinh, gia djnh dot ra. Tien va twang throng tien 6

33 CONG TY CO PHAN KEM DNH XAY DUNG DCO VNACONTROL Bao cao tai chinh QuSt 3 (Nam tai chink 01/01/ /12/2015) THUYET MNH BAO CAO TA CHNH (TE') THEO) MAU B 09-DN Tien va cac khoan tuang ducmg tien bao g6in tien mat tai quy, tien girl ngan hang, tien dang chuyen, tien giri khong ky han va cac khoan dau ttr ngan han khac c6 kha!tang thanh khoan cao c6 thai han dao han ban du khong qua ba thing hoac it hen. Cic khoin phii thu va du phing nq kho doi Cac khoan phai thu cua khach hang va cac khofin phai thu khac dtroc phan anh theo gia trj ghi nhan ban du trir di du phong phai thu kh6 doi. Hang ton kho Hang ten kho dtroc xac djnh tren ca so. gia goc, trong truing hop gia goc hang ton kho cao han gia tri thuan c6 3. the thuc hien dtroc thi phai tinh theo gia tri thuan c6 the thuc hien &roc. Gia g6c hang kin kho bao Om chi phi nguyen vat lieu truc tiep, chi phi lao Ong him tiep va chi phi san xuat chung, neu c6, de co duqc hang ton kho.j a dja diem va trang thai hien tai. Gia tri thuiin co the thuc hien duce &roc xac djnh bang gia ban trot tinh trir cac chi phi de hoan thanh cung chi phi tiep till, ban hang va plain ph6i phat sinh. Hang ten kho dtroc hach toan theo phucmg phap ce khai thtremg xuyen va tinh gia theo phtrang phap binh quan gia quyen. 5. CAC CHNH SACH CE TOAN AP DUNG (Tiep theo) Tai sin co dinh heru hinh va khau hao Tai san c6 djnh hau hinh dtroc trinh bay theo nguyen gia trir gia tri hao mon lup ke.,nguyen gia san co djnh halt hinh bao gia mua va toan b6 cac chi phi lien quan khac lien quan true tiep den viec dua tai sin vao trang thai san sang sir dung. Tai san co djnh hum hinh &roc khau hao theo phucmg phap diking thing dua tren th&i gian hiru dung uerc tinh. Thai gian khau hao nhu sau: Nhom tai san SE nam May meic va thiet bj Phucmg tien van tai 06 Ghi nh4n doanh thu Doanh thu dtrqc ghi nhin khi ket qua giao djch hang hoa &roc xac djnh met cich ding tin cay Nth Cong ty co kha nan thu duqc cac loi ich kinh to tir giao djch nay. Doanh thu cung cap djch vu dtroc ghi nhan khi c6 bang chimg ve tj, le djch vv cung cif) &roc!loan thanh tai ngay ket thtic nien d6 ke toan. Lai tien girl duqc ghi nhin tren ca sir den tich, &roc xac dinh tren s6 du cac tai khoan tien girl va lai suit ap dung. Thue Thue thu nhip doanh nghiep the hien tong gia tri cua s6 thue phiti tra hien tai vi s6 thue hart loi. S6 thue hien tai phai tra dtroc tinh dira ten thu nhap chju thue trong nam. Thu nhap chju thue khac vii lqi nhuin thuin dtrqc trinh bay tren Bio cao Ket qua hoat d6ng kinh doanh vi kh6ng bao gom cac khoan thu nhap hay chi phi tinh thue hoic dot khau trir trong cac nam khac (bao gom ca 16 mang sang, neu co) va ngoai ra khong bao gem cac chi tieu khong chju thue hoac khong duoc khau trir. Viec xac djnh thue thu nhip cua Cong ty can cir vao cac quy djnh hien hinh ve Jule. Tuy nhien, nhatig quy djnh nay thay doi theo timg thai ky va viec xac dinh sau cung ve thue thu nhap doanh nghiep tuy thu6c vao ket qua kiem tra c6a ca quan thue co thim quyeri. Cac oai Otte khac dtroc ap dung theo cac tgit thue hien hinh tai Viet Nam. 7