Cong ty c6 ph~n Thep B~c Vi~t - BVGNg5 53 Due Giang, Long Bien, Ha N9i

Milu s3 BOI-DNBan hanh theo Qf) so: 15/2006/Qf)-BTC nqay

20/03/2006 cua BO trLl'ang BTC

BANG CAN DOl KE ToAN - CONG TY M~Quy II/20l3

TAl SAN Mii s3 Thuyet30/06/2013 011112013

minh

A. TAl SAN NGAN H~N (100 = 110 + 120 + 130 + 140 + 150) 100 116,508,190,453 195,107,275,212

I. Ti~n va cac khoan tunng duo'ng ti~n-

110 81,257,074 392,190,328I. Ti~n 111 V.1. 81,257,074 392,190,3282. Cac khoan tuong duong tien 112

II. Ole khoan diiu tu· tai ehinh ng~n han 120 2,126,509,000I. Dilu tu ng~n han 121

2. O\-f phong giarn gia dilu til ng~n han (*)- - -

129

III. Ole khoan phai tim ng~n han-- ---- - --

130 104,773,688,279 176,158,690,690- -- --

I. Phai thu khach hang 131 58,714,129,919 127,999,511,278-- - --

2. Tra truce cho nguoi ban 132 50,000,0003. Phai thu noi bo ngan 11\In

- -- --133

- - -- -4. Phai thu thea tien do k~ hoach h9"P dong xay dung 134

- - -5. Cac khoan phai thu khac 135 V.2. 48,389,032,656 50,356,308,036

6. Du phong phai thu ngan 11\Inkho doi (*)- - -

139 (2,379,474,296) (2,197,128,624)-

IV. Hang tiln kho 140 8,732,543,887 17,324,213,234I. Hang t6n kho

-141 V.3. 8,732,543,887 17,324,213,234

2. 0\-1' phong giam gia hang t6n kho (*) 149

V. Tai san ng~n han khac 150,

794,192,213 1,232,180,960I. Chi phi tra truce ng~n han 151 366,000,000 794,854,080

2. Thu~ GTGT OllQ'C kh§u tnr 152

3. Thu~ va cac khoan khac phai thu Nha nuoc 154 VA. 36,483,280 36,483,280

4. Hi san ngan 11\Inkhac-

158 391,708,933 400,843,600

B. TAl SAN DAI H~N (200 = 210 + 220 + 240 + 250 + 260) 200 86,523,174,407 73,563,772,570-

I. OlC khoan phai tim dai han 210

II. Hi san c6 djnh-

220 712,110,978 1,443,709,1411. Hi san c6 djnh hOu hinh

- -221 V.5. 496,903,246 1,228,501,409., -

- Nguyen gia 222 7,464,923,056 12,857,427,124

- Gia tri hao mon liiy k~ (*) 223 (6,968,019,810) (11,628,925,715)

2. Hi san c6 djnh thue tai chinh 224

3. Hi san c6 dinh vo hinh-

227 V.6.- -

- Nguyen gia 228- Gia tri hao rnon liiy k~ (*)

- -

229

4. Chi phi xay dung co ban do dang 230 V.7. 215,207,732 215,207,732

III. Biit d(lng san diiu tu·- -

240IV. Cac khoan diiu ttr tai ehinh dai han 250 85,811,063,429 72,120,063,429I. 'E)ilu til VaG cong ty con 251 90,302,205,013 76,611,205,013

2. nilu tu VaG cong tulien ket, lien doanh 252 V.8. 22,179,936,000 22,179,936,000

3. E)ilu tu dai han khac 258 4,368,243,996 4,368,243,996

4. 0\1' phong giam gia oilu tu tai chinh dai 11\In(*) 259 (31,039,321,580) (31,039,321,580)

V. Tai san dai han khac 260 0 0I. Chi phi tra truce dai 11\In 261 V.9.

2. Tai san thue thu nhap hoan lai 262

3. Tai san dai han khac 268

TONG CONG TAl SAN (270 = 100 + 200) 270 203,031,364,860 268,671,047,782

NGUON VON Mii sa Thuyet30/06/2013 01/112013

minhA. NO' PI-IAI TRA (300 = 310 + 330) 300 110,086,413,273 180,108,839,884I. NQ' ng~n han 310 110,086,413,273 180,108,839,884

I. Yay va no ng~n han-

311 V.IO. 94,070,775,782 158,835,088,8912. Phai tra nguoi b{1I1 312 4,009,418,564 14,594,661,1313. Nguoi rnua tnt ti~n tnroc

--313 ° 4,495,086

4. Thu~ va cac khoan phai nop Nha 11LI'0'C 314 V.l1. 2,119,112,058 360,064,9115. Phai tra nguoi lao dong 315 162,106,000 187,368,0006. Chi phi phai tra 316 8,947,692,095 5,056,455,808--7. Phai tra noi bo 3178. Phai tra thea ti~n dO k~ hoach hop d6ng xay dung

-318

9. Cac khoan phai tra, phai nop ng~n han khac 319 V.12. 435,181,170 685,925,45310. DI,I'phong phai tra ngan han

-320 °11. Quy khen thuorig, phuc loi 323 342,127,604 384,780,604

- -

II. No' dai han 330 ° °B. VON CHU so HU'U (400 = 410 + 430) 400 92,944,951,587 88,562,207,898I.Von chi! so' hiru 410 Vl3 __ 92,944,951,587 88,562,207,898

1. V5n dilu tu cua chu sa hiru 411 97,509,480,000 97,509,480,0002. Thang du v6n c6 phan

- - -- - - -

412 16,503,370,800 16,503,370,8003. V6n khac cua chu sa hfru

- - - - -413

4. C6 phieu guy (*)--

414--

5. Chenh lech danh gia lai tai san 4156. Chenh lech ty gia h6i doai 4167. Quy dilu nr phat tri~n 417 6,719,029,425 6,719,029,425

-8. Quy du phong tai chinh 418 1,137,798,402 1,137,798,4029. Quy khac thuoc v5n chu so hull' 419 150,037,319 150,037,31910. LQ'i nhuan sau thu~ chua phan phoi 420 (29,074,764,359) (33,457,508,048)11. Nguon v5n dilu tu XDCB 42112. Quy h6 tro sap xep doanh nghiep 422

II. Ngu6n kinh phi vll quy khac 430I. Nguon kinh phi 4312. Nguon kinh phi d1i hinh thanh TSCf) 432

TONG CONG NGUON VON (440 = 300 + 400) 440 203,031,364,860 268,671,047,782

CAC CHi TIEU NGOAI nANG CAN DOl KE TOAN MasB Thuyet SB cuBi Dam SB cuBi Dam1. Hi san thue ngcai

- - --- -

2. Vat ur, hang hoa nhan giu' ho, nhan gia cong-- -

3. Hang h6a nhan ban ho, nh~n ky gui, ky cU'Q'C-- - --

4. No kh6 doi d1i xu' Iy- - -- - -

5. Nzoai te cac loaib.. .-

6. DI,I' roan chi SI,I' nghiep, du an

Ngu()'i l~p bi~u(Ky, ho ten)

K~ toan truo'ng(Ky, ho ten)

Lap ngay 1() thang (}8 nam 2() 13

Giam aBc(Ky, ho ten, dong ddu)

---T~ Thu II~ng->:

T~ Thu Hang Tr~n Anh Vuong

Cong ty C6 phin Thep B~c Vi~t - BVGS6 109/53 Duong U(rc Giang, Long Bien, Ha NQi M§u sB B02a - DN

(Ban hanh thea Q8 s6: IS/2006/Q8-BTC ngay 20103/2006 cua B9 Truong

BAo cAo KET QuA HO~ T DONG KINH DOANH - CONG TY M~Quy /l120J3

Chi tieu

1. Doanh thu ban hang va cung dp dich vu2. Cac khoan giarn tnr doanh thu3. Doanh thu thuan v~ ban hang va cung dp dich vu (10 = 01 - 02)4. Gia v6n hang ban5. LQ"inhuan gQP v~ ban hang va cung dp dich vu (20 = 10 - 11)6. Doanh thu hoat dong tai chinh7. Chi phi tai chinh

- Trong do: Chi phi (iii yay8. Chi phi ban hang9. Chi phi quan (y doanh nghiep10. LQ'i nhuan thufrn tu' hoat dong kinh doanh (30 = 20 + (21- 22) -11.Thu nhap khac12.Chi phi khac13.LQ"i nhuan khac (40 = 31 - ~)14,T6ng loi nhuan k€ toan tnroc thu€ (50 = 30 + 40)15.Chi phi thu€ TNDN hien hanh16.Chi phi thu€ TNDN hOiinll;ti17.LQ'i nhu~n sau thu€ thu nhap doanh nghiep (60 = 50 - 51 - 52)18.Liii co ban tren c6 phieu (*)Ghi chu: (*) Chi tieu nay chi ap dung d6i voi cong ty c6 phan

NgU'()'i I~p bi~u(Ky, ghi r6 ho ten)

-T~ Thu Hftng

Mil s6 Thuyet

I

2

10

11

20

21

22

23

24

25

30

31

32

40

50

51

52

60

70

VI.l6

Vl.17

Vl.18

Vl.19

Vl.20---+-

+

Dan vi tinh. VNDS6 phat sinh Liiy k~ til' d~u narn to'i cu6i quy

-Quy 1II2013 QuyjIl2012 Narn 2013 Narn 2012

21,452,872,434 90,832,212,377 36,213,277,394 192,327,338,134~0 0 51,218,436 0

-21,452,872,434 90,832,212,377 36,162,058,958 192.327.338,134

--22,957.273.697 88,538,733, 105 37,233,522,822 188,90 I ,364,865

(1,504,40 I ,263) 2,293,479,272 (1,071,463,864) 3,425,973,269

2,056,842,507 5,682,890,513 4,919,683,897 11,341,272,489~3,090,976,345 6,687,710,682 6,249,635,054 12,494,696,622

2,811,411,923 6,635,890,139 5,858,218,497 12,187,520,318-+-

0 0 0

1,596,540,275 2,299,039,986 3,590,773,223 4,833,408,608~(4,135,075,376) (1,0 I0,380,883) (5,992,188,244) (2,560,859,4 72)

3,523,724,239 11,044 10,818,277,125 11,0441

(59,734,704) 966 443,345,192 966+ -----+

3,583,458,943 10,078 10,374,931,933 10,078

(551,616,433) (1,0 I0,3 70,805)~ 4,382,743,689 (2,560,849,394)

°L 0 0 0+

0 0 0

(551,616,433) (1,0 I0,370,805) 4,382,743,689 (2,560,849.394)

(57) (104) 449 (263)

+

-1,504,40 I ,263 Lap ngay 10 thong 08 nom 2013

Giarn d6c(Ky, dong dfru, ghi r6 ho ten)

K~ toan trurrng(Ky, ghi r6 ho ten)

~.>:

T~ Thu Hftng Tr~n Anh Vuong

Cong ty ce phan Thep B~cvi~t - Bye

S6 53 D(re Giang, Long Bien, Ha N(>i

M~u s6 B 03 - DN(Ban hanh thea Q£) s6: 15/2006/Q§-BTC ngay

20/03/2006 ella B(>Truong BTC)

BAa cAo LUU CHUYEN TIEN T~ - CONG TY M~(Tlteo plueong p/uip true tiip)

Quy II narn 2013

Chi tieu

t I. Luu chuyen ti~n til' hoat dgng kinh doanh

I, Ti~n thu til' ban hang, cung dp dich V~Iva doanh thu khac

l Ti~n chi tra cho nguoi cung ci\p hang h6a va dich V~I

13, Ti~n chi tnt cho nguoi lao dong

4. Ti~n chi tra liii vay

1

5, Ti~n chi n(\~ th~~ thu n~(ip doanh nghiep

6. Tien thu khac tu heat dong kinh doanh

7, Ti~n chi khac cho hoar dong kinh doanh,~ -

i Luu chuyen ti~n thulln til' hoat di)ng kinh doanhII. Luu chuyen ti~n til' hoat dgng dllu tu'

f I,Ti~n chi de mua sam. xay dung TSCf) va cac tai san dai 11\Inkhac

1

2.Ti~n thu ur thanh Iy, nlurong ban TSCf) va cac tai san dai han khac

3.Tien chi cho vay, mua cac cong cu no cua don vi khac4.Ti~n thu hili cho vay, ban lai cac cong CJ.lno cua don vi khac

5,Tien chi dAu ur g6p v6n VaG don vi khac

l6.Ti~n thu hili dAu nr g6p v6n vao don vi khac

7.Tien thu liii cho vay, c6 tire va IO"inhuan duoc chia

ILuu chuyen ti~n thufin til' hoat di)ng dllu ur

m. Luu chuyen tiGn til' hoar dgng tai chinh

l.Ti~n thu ur phat h<'1I1hco phieu, nhan von g6p ella ChLIsa hfru

2.Ti~n chi tra v6n g6p cho cac chu sa htru, mua lai c6 phieu cua doanh nghi(1

!3. Ti~n vay ng11n han, dai han nhan duoc i14.Tien chi Ira no g6c vay

(Tien chi In'! no thue tai chinh

16. C6 nrc, lQ'i nhuan dii tra cho chu sa hUTI

,Lu'u chuyen ti~n thulln til' hoat di)ng tai ehinh

I

Lu:u el,luy~n ti~n thull.~ tro,ng ~Y (50 = 20+30. +40)Tien va luang dirong lien dau ky

Anh huang cua thay d6i ty gia hoi doai quy c16i ngoai te

Ti~n va turrng duong ti~n ellai ky (70 = 50+60+61)

01

02

03

04

05

06

07

20

Ngu()'i I~p bi~u(Ky, ghi r5 h9 ten)

K~ roan trurrng(Ky, ghi r5 h9 ten)

T~ Thu H~ng

21

22

23

24

25

26

27

30

DO'nvik tinh: VND

Lily k~ tir diu nam d~n cuiii kY nay ~Nam nay Nam trurrc

97,411,416,626 197308605398-r+ '"

(30,885,981,218)(1,174,327,648)t

(6,235,744,158)

18,804,919,~

__ ( 13,387,354,8;~t-

64,532,927,833---t"

at10,818,277,125

+-

(2, 126,509,0001

(13,691,000,000)

4,919,683,89~

(79,547,978)[

i

I

01

oI29, 793,489,273 ~

(94,557,802,382)f

o01

(64,764,313,109)r

(310,933,254 )

392, 190'32~F-

81,257,074

2,857,365,695

(33,232,262,348)

(26,574,880,843)

~ o_j1,293,049,400)

2,350,000,000

o1,056,950,600 ~

Ioo

164l772,956,000

(139,776P8,503)

o- -Od24,996,077 ,497

1_ 691,767,084

Ngay 10 thong 08 ndm 2013

Giam dBc(Ky, dong dau, ghi r5 ho ten)

31

32

33

34

35

36

40

50

60

61

70

--T~ Thu H~ng Tr§n Anh VU'o'ng

CONG TY CO PHA.N THEP BAC VI:t::T - BVGs6 53 Dlrc Giang, phirong Dlrc Giang, quan Long Bien, Hi NQi

Tel: (84 - 4) 36559257 Fax: (84 - 4) 3873 3648

BA.O cA.o TAl CHINHQuy 1/12013

M~u s6 B 09 - DNBAN THUYET MINH BAo cAo TAl CHINH

Quy 11/2013

I. B~c di~m hoat di}ng cua doanh nghi~p

1. Hinh thuc so' hfru v6n

Cong ty C6 phan Thep B~.c Vi~t (sau day goi t~t la "Cong ty") la Cong ty C6 ph&n duoc chuyen d6i ttl' Cong tyTNHI-I Thep Bac Viet, co Giay chung nhan dang ky kinh doanh s6 0102000145 do so' k~ hoach vi DAu tu thanhph6 Hi NQi cap ngay 06/03/2000. Cong ty hoat dQng thea Giay chung nhan dang ky kinh doanh cong ty c6 phAns6 0 103025395 do So' K~ hoach vi DAu tu thanh ph6 Hi NQi dp, dang ky IAn dAu ngay 20106/2008.

- Giay Chung nhan dang ky kinh doanh thay d6i IAn thir nhat ngay 03 thang 02 nam 2010.

Theo Giay chung nhan dang ky kinh doanh thay d6i IAn thir hai ngay 24/03/20 I0 do So' K~ hoach vi DAu tuThanh ph6 Ha NQi cap thi v6n di~u I~ cua Cong ty la 108.000.000.000 d6ng (MQt tram linh tam tY d6ng chan),

2. Linh v...·c kinh doanh

Cong ty hoat dong trong linh vue kinh doanh thuong mai va san xuat k~t cau thep,

3. Nganh ngh~ kinh doanh

Buon ban may moe thi~t b], s~t thep, kim khi v~t li~u xay dung, phuong tien van tai vi hang thu cong my nghe;- D~i ly mua, dai Iy ban, ky glri hang hoa. Moi gioi thuong mai;_ San xuat khung nha vi khung kho bang thep, Can vi keo thep, day sat. Toi thep, rna kim loai, XLI' Iy vi trang

phu kim loai. San xufrt cac cau kien thep cho xay dung, San xuat gia cong phu tung xe dap, phu tung xe g~nmay 2 banh, 3 banh;

- San xufrt cac loai may moe thong dung phuc V~Icho CO" khi, ch~ tao, che bien ndng lam thuy san, cAn true dutrue cac thi~t b] nang ha vi dong CO";

- Xay dung cong trinh cong nghiep vi dan dung. Thi cong I~p d~t h~ thong co' dien, cac cong trinh dp thoatnuoc vi XLI' Iy moi truong;

- Moi gioi, tu van vi kinh doanh bat dong san (khong bao gorn tu van tai chinh, phap luat vi tu van v~ gia dat).Xay dung CO" so ha tAng khu cong nghiep va do thi;Djch V~Ixep do', bao quan hang hoa, can di~n tll". V~n chuy~n hing hoa nQi dia b~ng 0 to tai, cho tllLle xe tai vixe du lich, may moc xay d~rng Va'lilay van phong;

- D~i Iy v~n tai trang nu6"c va qu6c t~, uy thac giao nh~n, khai thue hai quan, buu chinh chuy~n phat;- Dich V~Igi6"i thi~u vi~c lam trong mr6"c (khong bao g6m tuy~n chQn, cung lrng, gi6"i thi~u nhan I~rc cho cac

doanh nghi~p co chlrc nang xuat khAu lao dQng- LCi'hanh nQi dia, qu6c t~ va cac dich V~Iphpc V~Ikhach du lich (khong bao g6m kinh doanh quan bar, phong hat

karaoke, vci tnro'ng);- D~i Iy v~n tai trong mr6"c vi qu6c t~, uy thac giao nh~n, khai thue hai quan, buu chinh chuy~n phat;- L~p d~r an dAu tu, tu van dAu tu, dao t~o va chuy~n giao cong ngh~ (khong bao g6m tu van thi~t k~ cong trlnh

vi tu van lu~t, thu~, tai chinh);Dich V~Itin hQc va cong ngh~ thong tin;(Doanh nghi~p chi kinh doanh khi co dll di~u ki~n thea quy dinh clla phap lu~t)./.

Dia chi tr~1sO' chinh: s6 53 Dll'C Giang, phuo'ng Dll'C Giang, qu~n Long Bien, Ha NQiTel: (84 - 4) 36559257 Fax: (84 - 4) 38733648Van phong giao dich: s6 59 Hang chu6i, pl1ll'o'ng PlwlTI Dlnh H6, qu~n Hai Bi Tnrng, Ha NQi

II. Ky k~ tmin, dO'n vi ti~n t~ sir d\lIlg trong k~ tmin

1. Ky k~ toan nam

Ky k~ toan nam cLla Cong ty b~t dAu ttl' ngay 0 I101 va k~t th llC vao ngay 31/12 hang nalll.2. BO'n vi ti~n t~ suo d ...ng tt'ong k~ toan

Don vi tiSn t~ str dung trong k~ toan la a6ng Viet Naill ("VND"), hach toan theo plurong phap gia g6c, phu hopvoi cac quy dinh cua Luat k~ to an s6 03/2003/QH 11 ngay 17/06/2003 va Chu~n rrurc k~ toan s6 01 - Chu~n mucchung.

III. Chuftn mire va Ch~ dQ k~ toan ap dung

1. Ch~ dQ k~ toan ap dung

C6ng ty ap dung Ch~ ae) k~ toan doanh nghiep ban hanh theo Quyet djnh s6 lS/2006IQD-BTC ngay 20103/2006cua BQ Hi chinh.

2. Tuyen b6 v~ vi~e tuan thu Chuftn muc k~ toan va Ch~ dQ k~ toan

Bao cao tai chinh cua C6ng ty duoc I~p va trinh bay phu hop voi cac Chu~n rrurc k~ toan Viet Nam va Ch~ aQ k~toan Viet Naill hien hanh.

3. Hinh tlnrc k~ toan ap dung

C6ng ty ap dung hinh thirc ghi s6 tren may vi tinh, suo dung phan IllSm k~ toan Misa. D~n thoi diem khoa s6 I~pBao cao tai chinh Cong ty aa in afry du Bao cao tai chinh, s6 k~ toan tong hop va s6 k~ toan chi ti~t.

IV. Cac chinh sach k~ toan ap dung

1. Nguyen t~e ghi nh~n cac khoan ti~n va cac khoan tuong duo'ng ti~n

TiSn la chi tieu tong hop phan anh toan bQ s6 tiSn hien co cua doanh nghiep tai thoi ai~1ll bao cao, g6m tien mattai quy cua doanh nghiep va tiSn gui ngan hang kh6ng ky han duoc ghi nhan va I~p bao cao theo a6ng Viet Nam(VND), phu hop vo'i quy djnh ti:li Luat k~ toan s6 03/2003/QHll ngay 17/06/2003.

Cac khoan tiSn co g6c ngoai t~ duoc quy a6i thea ty gia h6i doai giao djch thuc t~. Tai thoi ai~1ll k~t thuc narn taichinh s6 du cac khoan tiSn co g6c ngoai t~ duoc danh gia lai theo ty gia h6i aoai giao dich blnh quan tren thitnfO'ng ngoi:li t~ lien ngan hang do Ngan hang Nha mf6"c Vi~t Naill c6ng b6 ti:li tho'i ai~m khoa s6 I~p Bao cao tai

2. Nguyen t~e ghi nh~n hang tBn kho

- Nguyen Idc glti nh{in himg tan kho: Hang t6n kho auo'c tinh theo gia g6c.

GiG g6c hang lim kha baa g6m: Chi phi Illua, chi phi ch~ bi~n va cac chi phi lien quan tqJC ti~p khac phat sinh a~co alfQ"c hang t6n kho o· aia di~m va tri:lng thai hi~n ti:li.

- Pltu:o'ng plulp tinh gia tr; lu'mg tan kIlO cu/H k);: Phuo'ng phap blnh quan gia quySn sau m6i Ifrn nh~p.

- Pltu'O'ng plulp 1t(ICIt-tOan IUlllg tall kIlO: Phuong phap ke khai thuo'ng xuyen.

3. Nguyen t~e ghi nh~n va khiu hao TSCD

3.1 Nguyen t~e ghi nh~n phU'o'ng phap khiu hao TSCD hfru hinh

Hi san c6 dinh hu'u hlnh aUQ"c ghi nh~n theo nguyen gia, aUQ"c ph<'lIl anh tren Bang can a6i k~ to an theo cae chitieu nguyen gia, hao mon luy k~ va gia tri con li:li.

Vi~c ghi nh~n Tai silll c6 ainh hu'u hlnh va Kh~u hao tai san c6 ainh t1w-c hi~n theo Chu~n IllllC k~ to an s6 03 - Taisan c6 ainh hUTI hlnh, Quy~t ainh s6 lS/2006IQD-BTC ngay 20103/2006 Clla BQ tnfc'mg Be) Tai chinh va Quy~tainh s6 206/2003/QD-BTC ngay 12/12/2003 clla Be) tmo-ng Be) Tai chinh vS ban hanh Ch~ aQ quan Iy, sU' dpng vatrich khiu hao tai san c6 ainh.

Nguyen gia tai san c6 ainh hUTI hlnh Illua S~1ll bao g61ll gia Illua (trlf cac khoan chi~t kh~u thlwng Illi:li ho~c giamgia), cac khoan thu~ va cac chi phi lien quan tr~fc ti~p a~n vi~c aua tai san vao tr?ng thai sftn sang Slf dpng.

Cac chi phi phat sinh sau ghi nMn ban afru TSCD hu'u hlnh dU"Q"cghi tang nguyen gia Clla tai san khi cac chi phinay ch~c ch~n lam tang IO'i ich kinh t~ trong tuong lai. Cac chi phi phat sinh kh6ng thoa man dlfO'C aiSu ki~n trenauo'c C6ng ty ghi nh~n vao chi phi san xuit kinh doanh trong kyo

Cong ty ap dung plurong phap khau hao duong thang doi voi tai san co dinh hilu hinh. Ke toan TSCD huu hinhduoc phan loai thea nhorn tai san co cung tinh chat va muc dich sir dung trong heat dong san xuat kinh doanh cuaCong ty gem:

Loai tai san c6 dinh

Nha cira v~t kiSn trueMay mac, thiet biPhuong tien v~n tai, thiet bi truyen danThiSt bi, dung cu quan Iy

3.2 Nguyen t~c ghi nhan phtrong phap kh:1u hao TSCD vi) hinh

Tai san c6 dinh vo hlnh cua Cong ty bao g6m phan m6m kS toan Misa va phdn mern quan Iy Easy.

Thiri ~ian kh:1u hao <nam >

6S - 66-73 - S

Viec ghi nhan Tai san c6 djnh vo hlnh va Kh~u hao tai san c6 djnh thuc hi~n theo Chuftn mire kS toan s6 04 - Taisan c6 dinh vo hlnh, Quyet dinh s6 IS/2006/QD-BTC ngay 20103/2006 cua BO Tai chinh va Quyet djnh206/2003/QD-BTC ngay 12/12/2003.

Tai san c6 dinh vo hinh duoc ghi nhan thea nguyen gia, duoc phan anh tren Bang can d6i kS to an thea cac chi tieunguyen gia, hao man luy kS va gia tri can lai.

Cong ty ap dung phuong phap kh~u hao duong thang d6i voi tai san c6 dinh vo hinh. KS toan TSCD vo hinh duocphan loai thea nhorn tai san co cung tinh ch~t va muc dich sir dung trong heat dong san xu~t kinh doanh cua Cong

Loai tai san c6 djnh

Phan m6m tren may vi tinh

4. Nguyen t~c ghi nh~n cac khoan dAu ur tai chinh

Cac khoan dau tu tai chinh dai han cua Cong ty bao g6m dau tu van Cong ty con, Cong ty lien doanh, lien kStduoc ghi nhan thea gia goc, bat dau tir ngay gop v6n dau tu.

Tho'i gian kh:1u hao <nam >

4

5. Nguyen t~c ghi llh~ll va v6n hoa cac khoan chi phi di vay

Cac khoan vay ng~n han (dai han) cua Cong ty duoc ghi nhan thea IlQ'Pd6ng, khS uoc vay, phieu thu, phieu chi vachung tu' ngan hang.

Chi phi di vay duoc ghi nhan van chi phi hoat dong tai chinh.

6. Nguyen t~e ghi nh~n chi phi phai tra

Chi phi phai tra clla ~Cong ty la khoan trich tnr6'c chi phi lai vay

7. Nguyen t~e ghi nh~n v6n eh" so' hii'u

V6n dau tu Clla Chll so' hu'u Clla Cong ty dU'Q'cghi nh~n thea s6 v6n tlwc gop clla Chll so' hu·u.

Th?ng du v6n c6 phfrn dUQ"cghi nh~n thea s6 chenh I~ch giu'a gia tlwc tS phat hanh va m~nh gia c6 phiSu khi phathanh c6 phiSu ho?c tai phat hanh c6 phiSu quy.

LQ"inhu~n sau thuS chua phiin ph6i la s6 IQ'inhu~n tlr hO(;1tdong clla doanh nghi~p sau khi trlr chi phi thuS TNDNclla nam nay va cac khoan di6u chinh do ap d~lIlg h6i t6 thay d6i chinh sach kS toan va di6u chinh h6i t6 sai sottrQng yeu clla cac nam tnr6'c.

8. Nguyen t~c va phll'o'ng phap ghi nh~ll doanh thu

Doanh thu Clla Cong ty bao g6m doanh thu ban cac san ph~m thep, xa g6, kSt c§u thep, doanh thu gia cong kSt c&uthep, dt thep va doanh thu tlr ti6n lai tiSn glri.

Doanh thu ban hejng hoa, san ph:lm dU'Q'cxac dinh theo gia tri l1Q'pIy clla cac khoan tiSn da tl1Uho?c se thu dU"Q"cthea nguyen t~c d6n tich, ghi nh~n khi chuy~n giao hang hoa cho khach hang, phat hanh hoa do'n va dU'Q'ckhachhang ch~p nh~n thanh toan, phll IlQ'Pv6'i S di6u ki~n ghi nh~n doanh thu quy dinh t(;1iChuftn mp'c s6 14 - " Doanhthu va thu nh~p khac".

Doanh thu cung dip dich vu gia cong duoc xac dinh khi dich V~I hoan thanh, oa co nghiem thu, thanh Iy, oa phathanh hoa don va duoc khach hang chap nh~n thanh toan, phu hop voi 4 oi~u kien ghi nhan doanh thu quy dinh taiChuan mire 56 14 - " Doanh thu va thu nhap khac", Phan ccng viec oa hoan thanh cua dich vu cung c&p duoc xacdinh thea phuong phap ty I~ hoan thanh.

Doanh thu tu ti~n lai tien gui, lai cho yay, diroc ghi nhan tren CO" so' thoi gian va lai su~t thuc tS tung ky, phu hopvoi 2 dieu kien ghi nhan doanh thu phat sinh tir ti~n lai, ti~n ban quyen, c6 tire va IQ'inhuan duoc chia quy dinh taiChuan mire 56 14 -" Doanh thu va thu nhap khac".

Cac khoan nhan tnroc cua khach hang khong duoc ghi nhan la doanh thu trong kyo

9. Nguyen t~e va phuong phap ghi nh~n chi phi tai chinh

Chi phi tai chinh duoc ghi nhan trong Bao cao kSt qua heat dong kinh doanh la tong chi phi tai chinh phat sinhtrong ky, khong bu trir vo'i doanh thu heat dong tai chinh, bao gom chi phi liii yay, chenh lech ty gia,

Chi phi liii yay duoc ghi nhan thea 56 thuc chi.

10. Nguyen t~e va phuong phap ghi nh~n chi phi thu~ thu nh~p doanh nghi~p hi~n hanh, chi phi thu~ thu nh~pdoanh nghi~p hoan lai

Chi phi thuS thu nhap doanh nghiep hien hanh duoc xac dinh tren CO" so' thu nhap chiu thuS va thuS su~t thuSTNDN trong nam hien hanh.

Chi phi thue thu nhap doanh nghiep hoan lai ducc xac dinh tren co' so' 56 chenh lech tarn thoi Oll"Q"Ckhau tnr, 56chenh lech tarn thoi chju thuS va thue suat thuS TNON. Khong bu tnr chi phi thuS TNON hien hanh voi chi phithuS TNDN hoan lai,

11. Cac nguyen t~e va phuong phap k~ toan khac

11.1 Nguyen t~e ghi nhan cac khoan phai thu, phai tra

Nguyen titc xac dinh khoan phai thu khach hang dua thea HQ"po6ng va ghi nhan thea Hoa don ban hang xu~t chokhach hang.

Khoan tra truce cho nguoi ban duoc hach toan can clr vao phiSu chi, chlrng hI' ngan hang va HQ'p o6ng kinh tS.

Nguyen titc xac oinh khoan phai tra ngu'o'i ban d~ra thea HQ'p o6ng, phiSu nh~p kho va ghi nh~n thea Hoa oon muahang Clla ben mua.

Khoan nguo'i mua tra tnr6'c oU"Q"cghi nh~n din clr vao hQ"Po6ng, phiSu thu, chlrng hI' ngan hang.

11.2 Nguyen t~e ghi nh~n cae khoan vay ng~n h~n, dai h~n

Cac khoan yay ng~n Iwn, dai h?n olrQ'c ghi nh~n tren CO" so' cac phi~u thu, chlrng tlr ngiin hang, cac kh~ lr6'c yay vacac hQ"pd6ng yay. Cac khoill1 yay co tho'i h?n tu' 1 nam tai chinh tro- xu6ng Oll"Q"CCong ty ghi nh~n la yay ngitnh?n. Cac khoan yay co tho'i h?n tren 1 nam tai chinh oUQ'c Cong ty ghi nh~n la yay dai Iwn.

11.3 Cae nghia v1,lv~ thu~

Tilld Gili tr! gio tang (GTGT)

Doanh nghi~p ap dl,lI1g vi~c ke khai, tinh thuS GTGT thea hu'6'ng dfrn cua lu~t thuS hi~n hanh v6"i mtrc thuS Sll~tthuS GTGT 10% o6i v6"i sim pham thep va gia cong thep, 10% o6i v6"i ho?t o('ing litp o~t va cac m~t hang khac.

Thud tllllllh(ip (/ool1h I1ghi~p

Cong ty ap d~lI1g mlrc thuS suM thuS thu nh~p doanh nghi~p la 25% tren IQ'inhu~n chiu thuS.

Vi~c xac oinh thuS TNDN clla Cong ty can cLr vao cac quy oinh hi~n hanh v~ thuS. Tuy nhien, nhu'ng quy dinhnay thay obi thea tlrng tho'i ky va vi~c xac dinh sau cung v~ thuS TNDN tlly thu('ic vao kSt qua ki~m tra clla CO"

quan thuS co tham quy~n.

Thud klu'ic

Cac lo?i thuS, phi khac doanh nghi~p th~rc hi~n ke khai va n('ip cho co quan thuS oia phuong thea dLlI1gquy dinhhi~n hanh clla Nha mra-c.

11.4 Nguyen de ghi nhan gia vBn hang ban

Gia v6n hang ban duoc ghi nhan va t?P hop thea gia tri va s6 luong thanh pharn, hang hoa, V?t tu xuat ban chokhach hang, phu hop voi doanh thu ghi nh?n trong ky.

Gia von dich V~Iduoc ghi nhan thea chi phi thuc tS phat sinh dS hoan thanh djch V~I,phu IlQ'P voi doanh thu ghinh?n trong ky.

V. ThOng tin b6 sung eho cac khoan m\le trinh bay trong Bang din dBi k~ toan

1. Ti~n 30/06/2013 0110112013VND VND

21,048,249 14,158,51860,208,825 440,928,29452,227,059 432,950,2832,566,352 2,597,122

° °1,001,700 1,001,70043,565,351 426,573,102

1,358,668 1,356,3313,734,988 1,422,0287,981,766 7,978,0112,794,301 2,794,3012,088,503 2,086,000

° °3,098,962 3,097,71081,257,074 455,086,812

30/06/2013 0110112013VND VND

48,389,032,656 50,356,308,036

48,389,032,656 50,356,308,036

30/06/2013 0110112013VND VND

2,755,871 2,755,8715,940,000 5,940,000

990,738,778 990,738,77860,915,251 60,915,251

7,672,193,987 8,736,249,325

8,732,543,887 9,796,599,225

30/06/2013 0110112013VND VND

36,483,280 36,483,280

36,483,280 36,483,280

Ti~n matTi~n glri ngan hang

nin VND- Ngdn hang TMCP XNK Vi?t Nam -CN Ha N(Ji- Ngdn hang NN&PT Nang than- Ngdn hang Xdng dau Petrolimex- Ngdn hang Indovina -CN MjJ Dinh- Ngdn hang BIDV - Chi nhanh Ha Thanh- Ngdn hang Vietinbank - Chi nhanh Dong HNTidn ngoai t?- Ngdn hang TMCP XNK Viet Nam -CN Ha N(Ji- Ngdn hang Xang dau Petrolimex- Ngdn hang NN&PT Nang than- Ngdn hang B1DV - Chi nhdnh Ha Thanh

CQng

2. Cac khoan phai thu ng~n han khac

Phai thu khac

CQng

3. Hang tBn kho

Nguyen lieu, V?t li~LiC6ng cu, dung cuChi phi san xuat kinh doanh do' dangThanh pharnHang hoa

CQng gia g6e hang tBn kho

4. Thu~ va cac khoan phai thu Nha nurrc

ThuS TNDN

CQng

CONG TY CO PHAN THEP BAc VIJ!:T - BVGS6 53 DtfC Giang, phucug DtfC Giang, quan Long Bien, Ha NQi

Tel: (84 - 4) 36559257 Fax: (84 - 4) 3873 3648

BAo cAo T AI CHINHQuy II120J3

M~u so B 09 - DN

BAN THUYET MINH BAo cAo TAl CHINH - CONG TY M~Quy II nam 2013

(tiip theo)5. Tang, giam tai san ca dinh hfru hinh Dun vi tinh: V 0

Chi tieu' Nha cira,

May moe, thi~t bi Phuong ti~n v~n Thi~t bi, dung ClJTang cQng

vat ki~n true tai guan Ii:Nguyen giasa du ngay 11112013 1,996,114,081 5,120,412,851 5,564,286,764 176,613,428 12,857,427,124Mua trong kyDku nr XDCB hcan thanhTang khacChuyen sang BDS dku tuThanh Iy, nhuong ban (4,025,963,248) (1,219,052,437) (5,245,015,685)Giam khac (37,360,000) (110,128,383) (147,488,383)sa du ngay 30/06/2013 1,996,114,081 1,057,089,603 4,345,234,327 66,485,045 7,464,923,056

Gia tr] hao mon Iuy k~sa dir ngay 11112013 1,996,114,081 4,698,265,480 4,758,850,500 175,695,654 11,628,925,715Kh~u hao trong ky 71,143,508 216,281,689 917,774 288,342,971Tang khacChuyen sang BDS dku tuThanh Iy nhuong ban (3,719,430,535) (1,082,329,958) (4,801,760,493)Giam khac (37,360,000) (110,128,383) (147,488,383)sa dir ngay 30106/2013 1,996,114,081 1,012,618,453 3,892,802,231 66,485,045 6,968,019,810

Gia tr] con laisa dir ngay 11112013 422,147,371 805,436,264 917,774 1,228,501,409Tl;li ngay 30106/2013 44,471,150 452,432,096 496,903,246

- Gia tri con lai cu6i ky cua TSCD hiru hinh dii dung d€ th€ chap, c&m c6 dam bao cac khoan vay: 0 VND- Nguyen gia TSCD cuoi ky dii kh~l1 hao h€t nhung v§.n con suodung: 4.505.765.307 VND- Nguyen gia TSCD c116i ky chc thanh ly: 0 VND

6. Tang, giam Tai san cB djnh VQ hinhChi tieu Phftn m~m Phftn m~m TAng c()ng

Nguyen giaSB duo ngay 11112013 0 0 0Mua trong kyTang do hQV nh~t kinh doanhTang khacThanh Iy, nhuong banGiarn khacKh~u hao trong kyTang khacThanh ly, nhuong banGiarn khacSB duo ngay 30/06/2013 0 0 0

Gia tr] con laiSB duo ngay 11112013T~i ngay 30/06/2013

7. Chi phi xay d\l'ng co ban dO' dang 30/06/2013 0110112013VND VND

Du an Logictis B~c N inh 215,207,732 215,207,732

C()ng 215,207,732 215,207,732

8. Oftu nr dai han khac 30/06/2013 0110112013VND VND

C6ng ty TN HH MTV LIM ROYAL 2,915,786,996 2,915,786,996C6ng ty CP xay dung Hanel 1,452,457,000 1,452,457,000

C()ng 4,368,243,996 4,368,243,996

9. Chi phi tra trmrc dai han 30/06/2013 0110112013VND VND

Chi phi c6ng cu dung cu

C()ng 0

10. Yay va nQ' ng~n han 30/06/2013 0110112013VND VND

Ngan hang Xang d~u Petrolimex 61,722,666,516 90,879,049,312Ngan hang INDOVINA - My Dinh 27,060,308,000 62,431,476,800Yay ca nhan 5,287,801,266 5,524,562,779

11. TI1U~va cac khoan phai n<}p nha nurrc 30/06/2013VND ----------------

0110112013VND

Thu~ GTGT dilu raThu~ thu nhap eli nhan

1,980,984,489138,127,569

1,969,462,682137,315,781

12. Cac khoan phai tra, phai nQp ng~n han khac 30/06/2013 0110112013

VNDKinh phi ccng doanCac khoan phai tra, phai n9P khacBHXH, Y tS, Th~t

13. van chu S()' hirua) Bang dai chi~u bi~n dQng cua van chii so' hiru

V6n d~u tu ciia Thang dir v6n LQ'i nhuan chua? , , CQng

chii so' hu'u co pMn pMn phoisa dir tai ngay 31112/2011 97,509,480,000 16,503,370,800 2,741,192,573 116,754,043,373

====~~~~~================Tang v6n trong narn nayL6 trong namLQ'i nhuan nr cong ty conGiam von trong nam nayPhan ph6i cac quyGiam khacSa du tai ngay 31112/2012Tang van trong nam nayLai trong nam nayLQ'inhuan tir cong ty conGiam van trong nam nayPhan phai cac quyChia c&nrcSa du t~i ngay 30/06/2013

(34,895,746,623) (34,895,746,623)

97,509,480,000 16,503,370,800

(962,626,373) (962,626,373)(340,327,625) .>...(3_4--"0,_32_7-'-,6_25-<-)

(33,457,508,048) =======8=0=,5::::::5==:5,=34=2=,7=5=2

4,382,743,689 4,382,743,689

97,509,480,000 (29,074,764,359) ===8=4=,9=3=8,=08=6=,4=4=116,503,370,800

b) Chi ti~t van d~u to' cua chu so' hii'u

V6n g6p cua nha nuocV 611g6p cua cac d6i tuong khac

30/06/2013 0110112013VND VND

0--------0

97,509,480,000 97,509,480,000

c) Cac giao djch v~ van vO'i cac chu so' hiiu va chia IQ'inhuan

van d~u to' ciia chu so' hiru

30/06/2013VND ---------------

0110112013VND

V 6n g6p dAu namV 6n g6p tang trong kyV6n g6p cuoi kyC& nrc, IQ'inhuan da chia

97,509,480,000

°97,509,480,000

97,509,480,000

d) C& phieu 30/06/2013VND ---------------

0110112013VND

S6 IU9'ng c6 phieu dang ky phat hanhS6 IU9'ng c6 phieu da ban ra cong chung- cs phieu phd thong- co phieu LCU aiJiS6 IU'Q"ngc6 phieu duoc rnua lai- co phieu phd thong- cs phieu uu aiJisf> IU'Q"ngc6 phieu dang luu hanh- cdphieu phd thong- Co phieu uu am

10,800,0009,750,9489,750,948

10,800,0009,750,9489,750,948

9,750,9489,750,948

9,750,9489,750,948

- Menh gia c6 phieu dang luu hanh: 10,000 d6ng

e) Cac quy cua cong ty 0110112013 Tang trong ky Giam trong Ky 30/06/2013

Quy dAu tu phat tri~nQuy du phong tai chinhQuy du tru' b6 sung V8L

C(}ng

6,719,029,4251,137,798,402

150,037,319

7,856,827,827

6,719,029,4251,137,798,402

150,037,319

7,856,827,827

VI. Thong tin b6 sung cho cac khoan muc trinh bay trong Bao cao k~t qua hoat d(}ng kinh doanh

14. T6ng doanh thu ban hang va cung dip djch VI} Tit· 114/2013 d~n Til' 114/2012 d~n30/06/2013 30/06/2012

VND VND

21,452,872,434 90,832,212,377

21,452,872,434 90,832,212,3'771

Tit· 114/2013 d~n Til' 114/2012 d~n30/06/2013 30/06/2012

VND VND

21,452,872,434 90,832,212,377

Doanh thu ban hang hoa va cung dp dich V~I

15. Doanh thu thu~n v~ ban hang va cung dip djch VI}

Doanh thu thuAn trao d6i san pham, hang hoa

16. Gia vBn hang ban Tit· 114/2013 d~n Tit· 114/2012 d~n30/06/2013 30/06/2012

VND VND

Gia v6n cua hang hoa, thanh pharn dii ban 22,957,273,697 88,538,733,105

22,957,273,697 88,538,733,1051

17. Doanh thu hoat d(}ng tai chinh Til' 114/2013 d~n Til' 114/2012 d~n30/06/2013 30/06/2012

VND VND

Lai tiSn glri 2,322,500 5,349,763Lai cho yay nQi bo .. 258,616,361 78,568,729Lai cham tra nQi bQ 1,795,903,646 5,596,499,499Lai chenh lech ty gia dii thuc hien 2,472,522

Tit· 114/2013 d~n Til' 114/2012 d~n30/06/2013 30/06/2012

VND VND

2,811,411,923 6,635,890,1395,826,242 °273,738,180 51,820,543

3,090,976,345 6,687,710,6821Tit· 114/2013 den Tit· 114/2012 den

30/06/2013 30/06/2012VND VND

27,033,439,180 96,434,071,71727,375,823,613 97,473,663,230

18. Chi phi tai chinh

Chi phi liii yayLai cham tra tien BHXH, YT, TNL6 chenh lech ty gia dii thuc hien

19. Chi phi thue thu nh~p doanh nghi~p hi~n hanh

Doanh thu chiu thu~ thu nhap doanh nghiepChi phi tinh thu~ rhu nhap doanh nghiep

LQ'i nhuan chiu thue thu nhap doanh nghiepChuyen 16nam 2012Thu~ su~t thue thu nhap doanh nghiep hien hanhChi phi thue TNDN tinh tren thu nhap chiu thu~ nam hien hanhTong chi i thu~ thu n doanh hi~n hanh

-342,384,433

°-1,039,591,513

°°°VII. Thong tin bB sung eho cac khoan muc trinh bay trong Bao cao IU'u chuyen ti~n t~

VIII. Nhung thOng tin khacNhii'ng khoan n<,fti~m tang, khoan cam k~t va nhirng thong tin tai ehinh khac

1. Thong tin v~ cac ben lien quan

1.1 Giao die" voi cdc bell liell quail Tir 114/2013 d~n Tit' 114/2012 d~n30/06/2013 30/06/2012

Quan h~ vO'iCong ty VND VNDDoanh thuBan hang cho C6ng ty CP TIlU'O"ng

C6ng ty lien doanh 8,696,903,270 28,694,898,720mai B~c Vi~tCty TNHH Nippon steel & Sumikin

C6ng ty lien doanh 136,919,130 °metal products Viet NamBan hang cho C6ng ty TNHH K~t

C6ng ty can 1,381,594,217 1,083,775,206du thep B~c VietBan hang cho C6ng ty CP C6ng Nghe

C6ng ty can 9,384,880,344 33,820,484,390B~c Viet

Tir 114/2013 d~n Tit' 114/2012 d~n30/06/2013 30/06/2012

Mua hang Quan h~ vo'i Cong ty VND VND

Mua hang cua C6ng ty CP ThuongC6ng ty lien doanh 8,696,903,270 °mai B~c V i~t

Mua hang cua C6ng ty TNHH K~tC6ng ty can 5,743,151,145 493,161,976

du Thep B~c Vi~tMua hang cua C6ng ty CP C6ng

C6ng ty can 29,094,000 3,742,866,092Nghe B~c Vi~tBan hang cho C6ng ty CP C6ng

C6ng ty can ° 9,993,273,720ngh i~p B~c V i~t

1.2 S6 du: voi cdc ben lien quan Tir 114/2013 d~n Tir 114/2012 d~n30/06/2013 30/06/2012

Quan h~ voi Cdng ty VND VND

Cac khoan phai thuC6ng ty C6 phan Thuong mai B~c

C6ng ty lien doanh 2,859,674,297 °Vi~tCty TNHH Nippon steel & Sumikin

C6ng ty lien doanh 40,506,225 °metal products Vi~t NamC6ng ty TNHH K~t du thep B~c

C6ng ty can 3,530,027,063 32,452,092,971Viet

Cty CP C6ng Nghe B~c Viet C6ng ty can 49,215,570,672 80,136,169,453

Cac khoan phai tra

Til' 114/2013 den Til' 114/2012 den30/06/2013 30/06/2012

Quan h~ vO'iCong ty VND VND

Cong lien doanh 14,558,665 0

Cong ty con 0 0

Cong ty con 0 0

Cong ty CP TI1LI'0'ngM~iB~c Vi~tCong ty TNHH K~t C~lI thep B~cVi~t

Cty CP Cong Ngh~ B~c Vi~t

2 Thong tin so sanh

La s6 Iieu duoc I~y ttl' Bao cao tai ch Inh Coug ty Me QlIY II narn 2012,

NgU'<ri I~p K~ toan truong

Ha noi ngay 10 thang 08 ruim 2013CONG TV CO PHA.N THEP BAc VI~T

Giam dBc

- »>:

T~ TllU H~ng Trftn Anh VuongT~ Thu II~ng