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Sao can clia Ban Giam dc 01

Bao cao kiem toan dOc lap 04

Bao cao tal chInh dä dugc kiem toan

Bang can di lee toan 06

Bao cao ket qua boat dEng kinh doanh 08

Bao cao hru chuyEn tin te 09

Ban thuyet minh Bao cao tai chinh 10

C8ng ty TNHH MTV Thay Igi Bac Sting ma Thanh Hon Dia chi: Ka Hoa'ng Trung, huyC'n Hoang Haa, tinh Thanh Haa.

BAO CAO CIJA BAN GIAM DOC

Ban Giam dc Cong ty TNHH Mat thanh vien Thay Igi Bac Song MA Thanh H6a (sau day g9i tat la

"Cong ty") trinh bay Bao can cüa minh va Bao cao tai chinh caa Gong ty cho nam tai chinh kEt fink ngay 31/12/2017.

KHAI QUAT CHUNG CONG TY

Cong ty TNHH Mat thanh vien Thay lgi Bac Song ma Thanh Hoa dugc thanh lap theo Giay chimg nhan clang k9 doanh nghiep Cong ty Ttrach nhiem him han mat thanh vien so 2800129172 tang k9 Ian dau ngay 03/06/2010 va clang, k9 thy dai Ian tha: 4 rigay 14/11/2017 do SO: KE hoach va Dati tir tinh Thanh Flea cAp. Tra s& chinh cüa Cong ty: Them Tv Nhien, xa Hoang Trung, huyen Hoang floa, tinh Thanh Hoa.

Theo giay chting nh6n nog kj kinh doanh ho3t di)ng ctia Cong ty gam cac nganh ngh6:

Hoat dang kin trite va tu van Icy- thuat co lien quan;

Chi tiet: Khao sat, thiet k va giam sat cac Gong trinh thay Egi va cong trinh din ha the;

Xay thmg nha cac loai;

Chi tit: Xay dçrng, sda chaa, cai tao, Mintz cap cong trinh dan dvng;

Xay thing camg trinh k9 thuat clan dvng khac;

Xay thung, sira chcta, cai tao, nang cAp cong trinh dien, thay 19:i;

Xay dvng c6ng trinh cong ich;

Xay dung cong trinh duang sat va clutmg ba;

Lap flat h thang cap, thoat nithc, 16 sued va dieu h6a Ichong khi;

Hoan thien clang trinh xay thing;

Chuan bi mat bang:

Lap dat he thong diem

Pha do.;

Gia camg co Ichi; xfr 19 va tang pha kim loai;

Khai thac cla, cat, sai, dat set;

San xuat d g xay dmg;

Nha hang va cac dich va An Ming phac vv km Ong;

Dich yv km tria ngan ngay;

Van tai hang h6a bang duang ba;

Ban Main vat lieu, thiet bi lap dat khac trong xay thrng;

Quan 19, khai thac va ban ye cac cong trinh May Igi ,thuac pham vi cong ty quail 19; Dich vv quan ly va khai thac tang hap cong trinh May Igi, cap thoat ninac Ming nghiep, ding nghiep, thay san, nuac sinh hoat;

Nao vet cac cong trinh thay lgi;

Lap dat tram born;

SCra chrra, thay the thiet bi vã phv tang co then tram born va cang trinh.

V6n di6u 477.526.884.914 dang (Ban tram bay mual bay t9, nam tram hai muoi sáu trieu, tam tram tam mum Ut nghin chin tram mai ban clang).

1

ang ty TNBIT MTV Thüy Icyi Bic Song Ma Thanh Hoa

Dia chi: Xã Hong Trung, huyen Hoang Hoa, tinh Thanh H6a

Cac dot vi thanh vien:

S6 TT Ten dot vi Quan he

I

Chi nhanh thay Igi Nga Son — Cc:mg ty INTER Hach Man bao s6

Mgt thanh vien Thay Igi Bac Song ma Thanh

Hoa

2 Chi nhanh thily lgi Hu Lc — Cong ty TNHH Hach toan bao se

Mgt thanh vien Thdy Igi Bac S6ng Ma Thanh

Hoa

3 Chi nhanh Ds van Xay dung va Thuong mai — Hach toan dgc lap

Ceng ty TNHH Mgt thanh vien Thdy Igi Bac

Song Ma Thanh Flea

4 Chi nhanh thuy lgi HA Trung — Ceng ty TNHH Hach toan bao se

Mgt thanh vieniy Igi Bac Song Ma Thanh

H6a

5 Chi nhanh thny iqi Hoang H6a — ang ty Hach toan bao so

TNHH Mgt thanh vien Thuy lgi Bac Song ma Thanh H6a

6 Chi nhanh thay Igi Bim Son — Cong ty TNHH Hach wan bao se

Mgt thanh vien ThOy lgi Bac S8ng M Thanh

H6a

Ghi cher

IdT QUA HOAT BONG

Tgng lgi nhuan ka toan truot thue cho nam tai chinh tit ngAy 01 thang 01 nam 2017 den ngay 31 thang

12 nam 2017 dugc trinh bay Ur trang 06 den trang 21 kern theo.

CAC KIEN SAU NGAY 1CHOA SO Ki TOAN LAP BAO CAO TAI CHINH

Khong cO sir kien trgng yeu nao xay ra sau ngay lap Bao cao tai chinh dOi hei dugc dieu chinh

hay c8ng b tren Bac) can tai chinh.

BAN GIAM DOC VA BAN KIEM SOAT

Cat thanh vien cfia Ban Giam doe, Ke toin truomg Ira Truerng ban Iciem soat bao

S6 TT H9 va ten Chat vi Quyet dinh ba nhiem so

1 Ong Le ThE Viet cha tich Cong ty

2 Ong Trinh Dinh Deng Ph6 Giam d6c Cong ty

3 Ong, Dang Dinh Than Ph6 Giam dec Cong ty

4 Ong Nguyen Huy IDang KE toan tnreng

5 Ba Trinh TM Tien Kiem scat vien

KIEM TOAN VIEN

Cong ty TNHH Kiem toan Thang Long thuc hien kiem toan Ban cao tai chinh rho nam tài chinh kEt

thitc ngay 31 thang 12 nam 2017 dm ang ty.

264cing 03 neitn 2018

:Fah-Wain doe CONS TY \-<•:\ TMALti

iOT THir : Millt.

BAC SON VII; 110f)

CHt TICH C6NG TY

KS..0 ogt

3

Thanh Haa

Cling ty TNHH MTV Thtiy lçi Bac S8ng Ma Thanh 116a Dia chi: Xa. Hoang Trung, huyen Hong H6a, tinh Thanh H6a

CONG BO TRACH NHItM CtIA BAN GIAM DOC DOT VOT BAO CAO TAI CHEW

Ban Giam clac Cong ty chiu trach nhiem ve viec lap Bao cao tai chinh trong nam. Trong qua trinh

lap Ban cao tai chinh, Ban Giam doe Cong ty cam kat a-a tuan tha cac yeu cau sau:

Ltra chgn cac chinh sach ice toan thich hop va ap dung cac chinh sach nay mat each nhat quan;

Dua ra cac danh gia va dtr doan hop 19 va than trong;

Neu rei cac chuan mtm ke toan dugc áp dung 06 dugc tuan thta hay kJ-long, c6 nhang áp dung sai lech tr9ng yeu den mitt can plied Gong ba va giai thich trong Bac) cao tai chinh hay khong;

Lap va trinh bay cac Bao cao tai chinh tren co ser tuan thia cac chuan Intrc ke tan, che da toan va cac guy dinh 06 lien quan hien hanh;

Lap cac Bao cao tai chinh dva tren ca sä hoat dang kinh doanh lien tic, tth truerng hop thong the cho rang C8ng ty sê tip tvc hoat dang kinh doanh.

Ban Clam dac Gang ty dam bao rang cac se ke toan dugc kru gia de phan anh tinh hinh tai chinh claa Cong ty vái müc da trung thtrc, hap ly tai bat cir thOi diem nao va dam bao rang Bao cao tai

chinh tuan thU cac quy dinh hien hanh cita Nha twat. Bang then có trach nhiem trong viec bao

dam an man tai san cita. Gong ty va thtrc hien cac bien phap thich hap de ngan chan, phat hien cac

hanh vi gian Ian va cac vi pham khac.

Ban Giam dc xac nhan rang Cong ty da tuan thia cac yeu cau neu tren trong viec lap Bao °do tai chinh.

Ban Giam el& Cong ty cling xac nhan tinh day du va hien KM cUa cac khoan muc hang tan kho,

tai san, ceng ng phai thu, vay ngan han cá nhan, phai tra tai ngay 31/12/2017 tren Bac) cao tai

chinh maa Ging ty,.chlu trach nhiem v tinh hop phap, hap IY, hap I cUa m9i nghiep vu kinh te

phat sinh tai Cong ty.

Ban Giam dc Cong ty cam ket rang Bao cao tai chinh da phan anh trung thuc va hap 11 tinh hinh

tai chinh cCn Cong ty tai thbi diem ngay 31/12/2017, ket qua hoat clang kinh doanh va luang km

chuyen tin t cho nam tai chinh kEt fink clang ngay, pha hap vâi chuan mvc, ched k& toan Viet

Nam va tuan thia cac quy dinh hien hanh c6 lien quan.

Phe duyet Bao cao tai chinh

Chung tot, Ban Giam dc va Ban kiem soat Gong

ty TNTIR Mat thanh Vien Thay Igi Bac Song Ma

Thanh Boa phe duyet Ban cao Cal chinh tai ngay

31 thang 12 nam 2017 elm Cong ty.

Thanh Haa, ngay 26 timing 03 ;lam 2018

TM. Ban Kim sok

CONG TY TNHH 1064 TOAN THANG LONG THANG LONG AUDITING COMPANY LIMITED

TRH SO : VAN PHONG THANH HMA

807A - Golden Land

56 38A - Dui MLê Lai - phtirmg Dien Bien

275 Nguyen Tr5i - Thanh :Yuan - Ha NOi

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Dien thoui: 0473 011 368 - Email: thanglongaudit@gmail.com Dien thoui: 0373 713 257 - Fax: 0373 728 596

s6: A43 /2018/BCKT-TL

BAO CAO KIEM TOAN DOC LAP

Kinh girl: Cling ty TNHH Mt thanh vien Thily hyi Bic Song Ma Thanh Hoa

Chong toi da kiem toan Bao coo tai chinh kern theo elm COng ty MOt thanh vien Thily Igi Bac Song Ma Thanh Elea, dirge lap ngay 26/03/2018, tit trang 06 den trang 21, bao gem Bang can dei kä toan tai ngay 31/12/2017, Bac cao ket qua hoat thing kinh doanh, Bac cao Lau chuyen lien t cho nam tai chinh ket thtic ciing ngay va ban thuyet minh bao cao tai chinh.

Trach nhi4n dm Ban Clam d6c

Ban Giam dc Ceng ty chiu trach nhiem ve viec lap va trinh bay trung thut, hop 19 Bao cao tii chinh dm Cling ty theo Chuan mire k& toan, eh de ke toan Viet Nam va cac quy dinh phap 19 có lien quan den viec lap va trinh bay Bao cao tài chinh va chiu trach nhiem ve kiem soat nei b0 ma Ban Giam de xac dinh la can thiet de dam bao cho viec lap va trinh bay Bao cao tai chinh Ichong co sai sot tong y'eu do gian lan hoac nham lan.

Trach nhqm cfia Kim than vien

Trach nhiem cüa chfing t6i la dim ra 9 kik ve Bao cao tai chinh dip tren ket qua cila cuec kiem toan. Ching toi da ti'en hanh kiem toan theo the chuAn muc kiem toan Viet Nam. Cac chuin imp nay yeu c'au chang toi tuan thu chuan mire va cac quy dinh ve dao dire nghe nghiep, lap ke hoach va thgc hien cuOc kiem toan de dat dirge str dam bao hop 19 ve viec lieu bao cao tai chinh cna Cong ty cc!) con sai sot trong yeti hay killing.

Cong viec kiem toan bao gem thuc hien cac thii Ale nham thu thap cac bang chimg kiem toan ve cac se lieu va thuyet minh tren bao cao tai chinh. Cac thd ttic kiem toan Era chon dip teen xet doan elm ki'em toan vien, bao gEm danh gia ro có sai sot tr9ng yeu trong bao cao tai chinh do gian Ian haac nharn Ian. Khi thut hien danh gia cac rüi ro nay, kiern toan vien da xem xet kiem soat nOi b0 elm Cong ty

lien quan den viec lap va trinh bay bao cao tai chinh trung thtrc, h9p 19 nham thiet kE the tin\ hic kiem toan pith hop vai tinh hinh thuc te, thy nhien khong nham imp dich dtra ra 9 kien ve hieu qua clia kiem scat nei be elm Cling ty. C6ng viec kiem toan cang bao gem danh gia tinh thich hap elm cac chinh sach k6 toan dirge áp dung va tinh licrp 19 coa cac trot tinh ke toan dm Ban Giam dee cling nha danh gia viec trinh bay teng the bao cao tai chinh.

Chung tei tin titling rang cac bang chi:mg kiem toan ma chUng t6i da thu thap dirge la day du, thich hop lam ca ser cho 9 kien kiem toan ngoai trir elm chung t6i.

Ca set ciia 9 Wen kie"'m than ngoni fru'

Cong ty clang thyv hien Erich khdu hao tai san ca dinh (ma so' 223) &en Bang can dai lea toan clam

nheit quan qua ccic nam. Viec ghi nine vay la khong tudn !hit chuein mwc lee' loan, cha da tel loan (doanh nghiep) Viet Nam. Klarn toem xac dinh theo chl cla thi khoem myc "trich khan: hao TSCD" tren Bong can clai tel loan së gicim di la: 382 trieu dang. Dang that, tren Belo cap kit quth haat clang kinh doanh, chi tieu "Gia von hang bon" se giam la: 382 trieu clang, chi lieu lai nhuan sau thua tang len twang ang la: 382 trieu clang.

4

Ha Ni, ngay 26 thang 03 nem 2018

G TY TNHH KIEM TOAN THANG LONG

d6c Kim toan vien

/9- GONG TY "ThRACH NHIM HIP

KIEM TO

NANG ii

Trong nam 2017, Gang ty nhan duqc tien tec UBND tinh Thanh Haa ha- trg thien tat do can bap so 10

gay ra val sd tien la 1.320.000.000 clang, Cong chua ghi nhan tang thu nhap kh6c dai vOl khocin

tin Age hJ trg ma ghi nhein yew tell khoan 3387— Doanh thu chwa thgc hien. Mat khcic Cong ty chwa

thanh l4p hal Ong danh gia xac clinh giO thiet hat, chu-a ca Obi dá ha so di xcic clinh chi phi lien

quan din philn gic1tri tan thdt do thien tai gay ra. .

Trong Om 2017, Cong ty dugc ngcin s6ch hO trg chi phi chang hgn do ngein scich c4v so tien la

2.300.000.000 clang Gang ty (la hgch tocin vao doanh thu trong 19). Tuy nhien, phcin chi phi phgc vy

cho viec chang hgn Gang ty clang treo Wen s a du- tai khocin 241 — chi phi san xuat kinh doanh do clang

tai ngay 31/12/2017 la 5.917.828.517 clang. Neu hack toan khoan chi phi cho viec chang hg? othi

khocin muc "Chi phi xcly dvng ca ban do dang" tren Bang cern ddi ki toan se glom di la 5.917.828.517

clang. Bang that tren Biro cato kit qua hogt Ong kinh doanh, chi tieu "Chi gi6 van hang ban" se tang la 5.917.828.517 dang chi tieu "Lgi nhuç2n sau thui" se giam di twang Ong 5.917.828.517 clang.

Cling ty chwa trich lap dv phang phcii thu kha clai, an din khocin mgc "Aid thu khcich hang" (ma sa 131) ti-en Bang can dal ki wan la: 5.822.651.935 clang clic' nheing man ng wen 3 Om. Viec ghi nhan

nhw vay la khang tucin thzi chucin mgv ki toan, cher d ke taein (doanh nghiep) Viet Nam. Cie tea lieu cling ty cho theiy, neu trich lap dv phang phat thu kha dai thi lchocin muc "phcii thu khach hang" ti-en

Bang can clot IcE toan se gicim di la 5.822.651.935 clang. Dang thai tren BOo eau kit quci hogt clang

kinh doanh, chi tieu "Chi phi quern 1V doanh nghiep" se tang la 5.822.651.935 clang chi tieu 'Lvi

nhuan sau thul" 5ff giam di twang erng 5.822.651.935 clang.

Y. Len kietrn toan ngoal trir

Theo 9 kign chlang tgi, ngogi tit nhCmg ành huemg cilia van de ndu tai dogn "Co sâ dia 9 kin kiem

toan ngoai tre bao ceo tai chinh de phan anh trung thgc va hop ly tren cac khia canh trnng yEu tinh

hinh tài chinh cga Cong ty TNHH Mgt thanh vien Thdy lgi B'ec Song M Thanh HOa tai ngay

31/12/2017, cling nhu ket qua hogt Ong kinh doanh Va tinh hinh luu chuyen tin te cho ky tai chinh

ket thuc ding ngay, phü hop veri chuen mgc k'e toen, che dQ Ice' teen Dearth nghiep Viet Nam va cac

quy dinh phap 19 co lign quan ci6n vic lp vá trinh bay bao cao tai chinh.

NguyZn Quang Thin SO Giey CNDKHN kiem todn: 3322-2017-199-1

Nguy& Thily Linh Sta Giey CN DKHN kiem toan: 1430-2018-199-1

5

Ceng ty TNHH MTV ThUy 19i Bic Song Ma Thanh HOa Bac, cáo tai chinh Dia chi: xa Hoang Trung, huyan Hoang Haa, tinh Thanh Flea Cho nam tai chinh kat thtic ngdy 31/12/2017

BANG CAN DOI Id TOAN Tii ngay 31 thing 12 nam 2017

CHI TIEU Ma s6 Thuyet t mink

S6 cuoi nam Don vi tinh: (long

S6 du narn

A. TAI SAN NGAN HAN 100 29.603.645.818 37.439.434.139

I. Tian va cac khan turrng dining tin 110 16.194.302.620 24.538.486.688 1. Tian I 1 1 V.01 3.194.302.620 2.538.486.688 2. Ca.c khoan tucrng &rang tien 112 13.000.000.000 22.000.000.000

II. Du ttr tai chinh ngin hart 120

III. Cac khoan phai thu ngin hn 130 12.495.655.582 11.051.831.872 I. Phãi thu ngost ban ciaa Ichach hang 131 V.02 6.218.429.935 5.822.651.935 2. Tra liven cho nguei ban 46.n han 132 V.03 1.313.767.300 464.592.850 3. Phai thu ngan han khan 136 V.04 4.963.458.347 4.764.587.087

IV. Hang tan kho 140 V.05 913.687.616 1.849.115.579 1. Hang ten Rho 141 913.687.616 1.849.115.579 2. Dv phong *Om gia hang ton Rho (*) 149

V. TM san ngan hn khac 150

B. TAI SAN DA! HAN 200 471.143.475.976 464.347.659.623

I. Cac khan phai thu dài hitt 210

II. Tai sin c6 dinh 220 464.799.244.745 463.766.864.704 <I

I. Tai san ce dinh him hInh 221 V.06 464.799.244.745 463.766.864.704 :•11

- Nguyen gid 222 617.349.516.121 612.494.423.400 I. - Giá tri hao mon 1i7v kE (*) 223 (152.550.271.376) (148.727.558.696)

III. Bit Ong sin din fir 230

IV. TM sin cl& dang dai bin 240 6.148.800.517 580.794.919 1. Chi phi xay dkrng co ban dO dang 242 V.07 6.148.800.517 580.794.919

V. DAtt fix tai chinh dal ha 250

VI. Tai sin dai han khac 260 195.430.714 1. Chi phi tra tunic dal han 261 V.08 195.430.714

TONG CONG TAI SAN 270 500.747.121.794 501.787.093.762

(Bao cao nay phai dugc dpc clang ban thuyet minh Bap car) tai chinh te trang 10, dan trang 21 kern theo) A

Ngtred lap bleu

Le Thi Nguyen

Ke toan traremg

Nguyen Huy Hang

Thanh HOatmgay 26 thang 03 nam 2018

Ac TY <4.ifi\

MOT TWO-7 "c14;1',:. =

Sme fird13 TNAWH 116

Le The Viet

Ging ty TNHH MTV Thüy WI Bac Song Ma Thanh Rea Bao cao tai chinh Dia chi: xa Hoang Trung, huyen Hoang Hga, tinh Thanh HOa Cho narn tai chinh ket thac ngay 31/12/2017

BANG CAN DOI ICE TOAN Tai ngay 31 thang 12 Mani 2017

(Tiep theo)

CHI TIETJ Ma s6 Thuyet minh

S6 cu6i nam Don vi tinh: (16ng

St du nam

A. NQ PHA1 TRA 300 19.924.084.550 20.964.056.518

I. No ngin han 310 19.924.084.550 20.964.056.518 1. Phai tra ngirgi ban ngan han 311 V.09 5.523.120.985 7.732.279.931 2. Thue va cat khoan phai nep Nha mak 313 V.10 203.467.977 31.877.000 3. Phai tra ngirOi lao deng 314 5.951.635.380 4.916.255.800 4. Doanh thu chua thuc hien ngAn han 318 V.11 1.320.000.000 5. Phai tra ngan Ilan khac 319 V.12 888.837.688 798.901.403 6. Quy khen thirong phac igi 322 6.035.022.520 7.484.742.384

IL No: dai Ilan 330

B. VON CHU SO HITU 400 480.823.037.244 480.823.037.244

I. Van dill sO hail 410 V.13 480.823.037.244 480.823.037.244 I. V6n Dip ciaa cha sat hau 411 480.814.588.498 480.814.588.498

Quy Tau tu phat trien 418 8.448.746 8.448.746 Lgi nhuan sau thue chin phan phgi 421

- LNST duty phoin phai fay led d6'n cuai 1cY trtrac 421a

- LNST chwa phcin phai Icy nay 421b

IL Ngtain kinh phi Ira cac guy khac 430

TONG Cc/NG NG UON VON 440 500.747.121.794 501.787.093.762

Ghi chit: Cac chi lieu co s6 lieu am dugc ghi trong ngoac don ( )

(Bao ca.() nay phai dugc dgc clang ban thuyet minh Bao cao tai chinh rir trang 10 den trang 21 kern theo) 7

Kd Man trmang

Thanh Hoa, ngay_26 thang 03 nam 2018

iantanc

Mf;s4T ;IRO( 10'4 Zc $(1)me,m4

Ok

Nguydn Huy Hang

•Le Thd Viet

Ging ty TNHH MTV Thiiy 19i Bic S8ng Ma Thanh ba Bao cao tai chinh

Dia chi: Xa Hoang Trung, huyen Hoang H6a, tinh Thanh H6a Cho nam tai chinh kat thnc ngay 31/12/2017

BAO CAO KET QUA HOAT HONG KINH DOANH Nam 2017

CHI TIEU Ma sd Thuytt minh

Nam nay

Don vi tinh: d6ng

Nam trutc

1. Doanh thu ban hang vã cung cap dich vy 01 VI.1 86.008.460.984 89.179.785.218

2. Cac khoan giam trir 02

3. Doanh thu than bin hang 10 86.008.460.984 89.179.785.218

vã cung cap dich vy

4. Gia von hang ban 11 VI.2 76.755.009.219 77.402.029.122

5. Li nhan Op vd ban hang 20 9.253.451.765 11.777.756.096

va cung cap dich vy

6. Doanh thu hot Ong UM chinh 21 V1.3 1.084.136.367 768.129.100

7. Chi phi tai chinh 22 4.166.667

- Trong do: Chi phi 1ai vay 23 4.166.667

8. Chi phi ban hang 25 VI.4 484.443.700 548.546.000

9. Chi phi quan 19 doanh nghiep 26 VI.4 6.249.231.917 5.981.695.862

10. Lqi nhan than tir hot Ong kinh aoanh 30 3.603.912.515 6.011.476.667

11. Thu nhip khac 31 V1.5 16.306.700 34.470.756

12. Chi phi khic 32 VI.6 33.091.810

13. Liyi nhan khac 40 16.306.700 1.378.946

14. T6ng Iqi nhan kd Man fru& thud 50 3.620.219.215 6.012.855.613

15. Chi phi thud TNDN hien hanh 51 VI.7 229.875.579

16. Chi phi thud TNDN hoan Ii 52

17. Lcii nhan sau thud TNDN 60 3.390.343.636 6.012.855.613

Ngweri lap bidu

Le Thi Nguyen

(Bac) cao nay phai dugc d6c cang ban thuyet mirth Bao cao tai chinh t& trang 10 clan trang 21 kern thco)

Ngtrei 14p bieu

LO Thi Nguyen Nguyen Huy Dan

Thanh H6a ugly 26-t1ang 03 nam 2018

Le The Viet

toan trtromg

Ging ty TNHH MTV ThUy IQi Bac Song Ma Thanh H6a Bao cao tai chinh Dia chi: Xa. Hoang Trung, huyan Hoang H6a, tinh Thanh 1-16a Cho nam tai chinh kat thitc ngay 31/12/2017

BAD CAO LIAT CHUYEN TIEN TI Theo phtrcrng Oaf) tray tip

Nam 2017

Chi tieu

I. Lim chuyen tin hr hot :gong kinh doanh

Ma se Nam nay Nam Mink

I. Tien thu tir ban hang, cung cAp dich vu \fa doanh thu khac 01 85.012.482.800 90.640.000.000 2. Tian chi tra cho ngurri cling cap hang h6a va drch vu 02 (45.713.145.409) (26.582.069.000) 3. Tian chi tra cho nguai lao deng 03 (30.166.557.373) (3.817.967.584) 4. Tian lai vay n tra 04 (4.166.667) 5. Thue thu nhap doanh nghiap da nap 05 (62.085.000) 6. Tian thu khac tit hoat Ong kinh doanh 06 2.540.954.765 3.573.698.974 7. Tian chi khac cho haat dOng kinh doanh 07 (20.548.710.089) (64.092.352.552) Lieu chuyan tan thuan tir hogt clang kinh doanh 20 (8.937.060.306) (282.856.829)

II. Lim chuyen tien M. hot ging dau tu. 1.Tien chi da mua sam, xay chring TSCD va cac tai san dai han khac

21 (478.721.241) (865.136.521)

2.Tien thu tit thanh 1Y, nhucrnd ban TSCD va cac tai sari dai han khac

-yr 10.074.000

4.Tian thu tai cho vay, cei tilt va lqi nhuan ducc chia 27 1.071.597.479 768.129.100 Lieu clutyan tian thuan tie haul tong &he tie 30 592.876.238 (86.933.421) )

III. Lim chuyen teen tir hot ding tai chinh I. Tian thu tit di vay 33 180.000.000 1

2. Tian tra no gric vay 34 (2.500.000.000) Lieu chuyin tin thuan fir hogt tang tai chinh 40 (2.320.000.000)

Ltru chuyen teen thuan trong ky 50 (8.344.184.068) (2.689.790.250) Tien va Prong diming tien tau ky 60 24.538.486.688 27.228.276.938 Anh huong ciaa thay doi gia hi cloth quy ct6i ngoai te 61 Tin va tircrng throng tien eau' kt 70 16.194.302.620 24.538.486.688

(Bao cap nay phai dirge cinc ding ban thuyer minh Bac: cao tai chinh tir trang 10 den trang 21 kern theo)

Gong ty TNHIT MTV Thay Int Bac Song Ma Thanh Hoa Thuy6t minh Sao cao tai chinh Xa Hoang Trung, huyen Hoang H6a, tinh Thanh Hea Cho nam tai chinh '<et Mac ngay 31/12/2017

BAN THUYET MINH BAO CAO TAI CHiNH Nam 2017

I. DAC DIEM HOAT BONG DOANH NGHIEP

Hinh that so• him vOn

Cong ty TNHH Mt than.h vien Thay Igi Bac Sang Ma Thanh 146a la doanh nghiep 100% van Nha nuoc dugc thanh lAp theo Giay chang nhan dang k9 doanh nghiep Cong ty trach nhiem hau han Mt thanh vien s6 2800129172 clang k9 Ian dau ngay 03/06/2010 va doing k9 thay dOi Ian tha 4 ngay 14/11/2017 do SA KE hoach va Dau lit tinh Thanh Floa cap.

V6n di6u 11': 477.526.884.914 dAng (136n tram bay muai bay t)2, nam tram hai muai sau triu, tam tram tam magi tu nghin chin tram muai bon Tang).

Nghanh ngh6 kinh doanh

Theo giay chimg nhan dang kinh doanh hoat dOng caa Cong ty gOrn cac nganh nghe:

Hoat clang kin trac va tu van k57thuat co lien quan;

Chi tit: Khdo sat, thiet k va. Edam sat calc cella trinh thay Igi vã cone; trinh din ha the;

Xay dung nha cac loai;

Chi tiEt: Xay dung, sfra chaa, cai tao, nang cap cong trinh dan Ming;

Xay dung c6ng trinh k thuat dan dung khac;

Xay dung, sira chaa, cai tao, nang cap cong trinh diem they Igi;

Xay dung cong trinh cong Ich;

Xay dung cong trinh duang sat va throng M;

Lap &at he thong cap. thoat nuac. 16 sueyi va dieu bOa khong khi;

Hohn thin ceng trinh xay ding;

Chuan bi mat bang;

Lap dat h theing diem

PM. do.;

Gia cong ca khi; xir 15% va trang pha kim loai;

Khai thac dá, cat, soi, dAt set;

San xuat d g xay dung;

NM hang \fa cac dich va an uAng phac vii km dOng;

Dich vii luu tra ngan ngay;

Van tai hang Ma bang &rang bO;

Ban Mon vat lieu, thiEt hi lap dat khac trong xay dung;

Quan khai thac va bao ve cac cong trinh thay lotthuac pham vi cong ty van 19; Dich vii quan va Ichai thac tong hgp ding trinh thüy Igi, cap thoat nuot Mang nghiep, cong nghiep, thay san, ntrac sinh Mat;

Nao vet cac cong trinh thay tat;

Lap dat tram bum;

Sim chaa, thay thE thiet hi va pha tang ca din tram bom va cong trinh.

10

Ging, ty TNHH MTV Thily 10 Bic Song Ma Thanh Hoa Thuyet minh Bao cao tai chinh

Xa Hoang Trung, huyen Hong Hoa, tinh Thanh H6a Cho nam tai chinh ket thitc ngay 31/12/2017

Chu ky sari xuat, kinh doanh thong thwerng

Chu IcY hoat dOng san xuat, kinh doanh th8ng thuang cüa C6ng ty la 12 [hang.

Chu kY san xuat kinh doanh binh quan cüa nganh,11th vuc: 12 thang.

1/4c diem hoat cl(ing cim doanh nghiep trong toan có anh htremg den Batt cao tai chinh rieng

Trong nam kê toan, hoat dOng cua Citing ty khong c6 dc diem clang ke nao co anh hireing den Bao cao tai chinh. Hoat dOng cüa Ceng ty dien ra binh thuEmg a tat ca cac trong nam.

Cu tree doanh nghiep

Thai diem 31/12/2015, tru sey chinh cna Cong ty dit tai Than Tu nhien, xã Hong Thing, huyen Hoing Thanh H a va cac don vi thanh vien dat tai cac hu en Ian can bao aeun•

SO TT Ten darn vi •

Quan he Ghi chti

1 Chi nhanh thily Igi Nga Son — Cong ty TNHH Hach toan bao s6 Met thanh vien Thu)/ Igi Bic Song Ma Thanh H6a

9 Chi nhanh thny Igi Ham LOc — Cong ty TNHH Hach toan ban se Mat thanh vien Thny Egi Bic Song Mal Thanh Hoa.

3 Chi nhanh Tu van Xay dmg va Thuong mai — Hach Wan doe lap Cong ty TNHH MOt thanh vien Thily Igi Rae

gMT H6a Sana hanh ________ _______________ ____

4 Chi nhanh tinily Igi Ha Trung — Cong ty TNI-114 Hach Wan boo so MOt thanh vien ThUy 10 Bac Song Ma Thanh H6a

5 Chi nhanh thily Igi Hong 1-16a. — C6ng ty Hach toan ban so TNHH Milit thanh vien Thu)/ Igi Sac Song Ma Thanh H6a

6 Chi nhanh thily lgi Bin Son — Cong ty TNITH Hach toon bao so Meit thanh vien Thuy lgi Bic Song Ma Thanh H6a

II. KY KE TOAN, DON VI TIEN TE StY HUNG TRONG KE TOAN

Ky Ice than nam cüa Cong ty bit dau nr ngay 01/01 va kEt thiac vao ngay 31/12 hang nam.

Don vi tin tê stir dung trong ghi chep kE toan là dOng Viet Nam (dOng).

HI. CHUAN MI,TC VA CHE DO KE TOAN AP DUNG

Ch e d'6kê toin ap dung

C6ng ty ap dung Ch e de) k toan doanh nghiep theo Thong tu 200/2014/TT-BTC haring dan die ci6 kë toan doanh nghiep va Thong tu 53/2016/TT-BTC situ dai, be) sung mOt sO dieu cilia Thong tu sO 200/2014/TT-BTC HuOng clan chE d6 kE Wain doanh nghiep.

Tuyen b6 v viec tuan thti Chua'n mire k toan Ira Ch e. dQ k toan

Cong ty da áp dung cac Chuan two kE toan Viet Nam va cac van ban huong clan Chuan mirc do NM nu& da ban hanh. Cac bac, cao tai chinh duct lap va trinh bay theo dung mci quy dinh cña timg chuan muc, thong tu haring dan thuc hien chuan muc vá The dO ke Wan hien hanh dang Ai) dung.

11

Thuyet minh Bao cao tai chinh

Cho nam tai chinh Rat thitc ngay 31/12/2017

Cling ty TNITH MTV Thay Icri Bac Sang Ma Thanh HOa

Xa Haang Trung, huyen Hoang Hoa, tinh Thanh H6a

IV. CAC CHINH SACH KE TOAN tiP DVNG

Nguyen tic ghi nhan cac khofin tin va cac khoan twang dirang tien

Cac nghiep vu kinh tec phat sinh bang ngoai te dugc quy di ra dang Viet Nam theo tS/ giá giao dich

thug te tai thiyi diem phat sinh nghiep vii. Tai thai diem lap bao cao tai chinh s6 dtr tien mat, tien giri

ngan hang bang ngoai t clugc quy dai theo tY gia mua vac cim ngan hang thuong mai nai Cong ty ma

thi khoan cong b6 van ngay lap BCTC.

Cac khoan Mang throng tien IA cac khoan dau tu ngan han c6 thai han thu hi kh6ng qua 3 thang ke tic

ngay du tu 06 kha naruz chuyen dOi de dhng thanh mat lugng tien xac dinh va khOng 06 rid ro trong

viec chuyen dOi thanh tien tai thai diem bao cao.

Nguyen tic ke toan nq phai thu

No phái thu là sa tien 06 the thu had cda khach hang hoac cac d6i ttrgng khac. No phai thu dugc trinh bay theo gia tri ghi s6 tit di cac khoan ch.( phong phai thu MI6 dei.

Dv pilot-1g phai thu Rho dei dirge trich lap cho nhang khoan ng phai thu da qua han thanh toan, hoac cac khoan ng phai thu ma ngtrai no Rho c6 kha nang thanh toan do hi thanh 1Y, pha san hay cac khe khan Prong tr.

Nguyen tic ghi nhan hang ten kho

Hang ton kho &rat xac dinh tren co ser gia thap hon giaa czia gOc va gia tri thuan c6 the thtrc hien dugc. Gia gag hang tan kho bao gam chi phi nguyen vat lieu trvc tiep, chi phi lao clang true tiep va chi phi san xuat chung, de 06 dugc hang ton kho a dia diem và trang thai hien tai.

Gia tri cita hang tan kho duce xac dinh theo phuong phap thy° te dich danh..Gia tri thuan 06 the thvc hien dtrgc clugc xac dinh bang gia ban trot tinh trix cac chi phi Li& tinh dd hoan thanh san pham mang chi phi tiep thi, ban hhng va phan phial phat sinh.

Hhng tan kho dirge hach toan theo phuang phap ke Ichai thuang xuyen.

Dv phencr, giam gia hang ton Rho dugc trich lap theo cac quy dinh Re man hien hanh. Theo da, Tang C6ng ty (lucre phep trich lap dv phang giam giá hang tan Idao t6i thai, hong, kern pham chat va trong truerng hap giá gOc dm hang ton kho cao hon gia tri thuan c6 the thvc hien dirge tai ngay ket thiac nien do ke toan.

Nguyen tic ghi nhan va khan hao tai sari cE dinh

Nguyen teic lci tocin TSCD hay hinh, TS(D vo hinh

Tai san ea dinh hflu hinh, tai san ca dinh vo hinh dugc ghi nhhn theo gia gac. Trong qua trinh sir citing, tad san co dinh hau hinh, tai san c8 dinh vo hinh dugc ghi nhan theo nguyen gia, hao man luy Re va gia tri can lai;

IChau hao &rat trich theo phuang phap dueng tiling. Thai gian Ichau hao dirge tinh theo thai .gian khau hao quy dinh tai Thong tu sE 45/2013/TT-BTC ngay 25/4/2013 oda BO TAi chinh; Thong tu sO 147/2016/TT-BTC ngdy 13/10/2016 sira dal, ha sung mat so' dieu. cUa Thong tu 45/2013/TT-BTC ngay 25/4/2013 ciaa B Tai chinh.

Nguyen tic ke Wan chi phi tra trut

Chi phi tra truck bao gam cac chi phi thvc te cla phat sinh nhung ‘06 lien quan den ket qua hoat clang san xuat kinh doanh gin nhieu ky Ice toan. Chi phi tra truac bao gam cac khohn gong cti dung cu xuat dung c6 giá td lon dirge coi IA cO kha nang dem lai Igi ich kinh te trong Prong lai cho Cong ty. Cac chi phi nay dirge von h6a duai hinh thirc cac Ichohn tra tnrac và dugc phan 66 vao Bao cao ket qua hoat clang kinh doanh, sir dung phucmg phip duang thang theo cac quy dinh Ice toan hien hanh.

12

Con ty TNITH MTV Thily191 Bic &mg Ma Thanh H6a Thuyet minh Blo cao tai chinh

xa Hoang Trung, huyen Hong H6a, tinh Thanh H6a Cho nam tai chinh ket thac ngay 31/12/2017

Nguyen the k toan no phai tra

Tieu chi phan loai cac Ithoan phai tra

Phai•tra rived ban gem cac khoan phai tra mang tinh chit thucmg mai phat sinh tir giao dich c6 tinh chat mua ban hang h6a, dich vçt, tai san. Khoan phai tra bao goIll cac khoan phai tra khi nhap khau thong qua ngued nhan iry thac.

Phai tra Ichac la cac khoan phai tra c6n lai kh6ng dirge phan loai là phai tra khach hang, phai tra nei be.

Khoan phai tra dirge hach Man chi ti .e't cho timg di Wong, timg nei dung phai tra, theo del chi tiet han tra, theo deli chi tiet theo nguyen te.

Cac khoan phai tra co thai gian dao han con lai diroi 12 thang (dual met chu ky san xuat kinh doanh) tai thai diem lap BCTC thi dirge phan loai là ng ngan han; cac khoan phai tra con lai khong dirge phan loai la no ngan h thi duoc pilau loai là ng dai han. KM lap BCTC, cac Ithoan phai tra dirge tai phan loai lai theo nguyen talc nay.

COng ty thvc hien clanh gia lai cac khoan phai tra ngtrai ban c6 g8c ngoai te tai tit ca cac thai diEm lap Ban cao tai chinh. Ty gia giao dich thtre te khi danh gia lai khoan phai tra nguti ban la.ty gia ban nuoai te cua ngan hang thuong mai nai COng ty chi dinh khach hang thanh upon tai thai diem lap Bao cao tai chinh, hoac noi Cong ty, thirenu xuyen co uiao dich.

Cong ty se ghi nhan ngay met khoan phai trâ khi c6 bang chUng cho thay met khoan ton that chdc chart xay ra, theo ding nguyen ta.c than trong.

No phai tra Ichong dirge ghi nhan thap han gia tri nghia vti phial thanh toan.

Dx phemg ng phai tra dirge lap tai thai diem lap BCTC theo ding qui - clinh hien hanh.

Nguyen the ghi nhin cac khoan vay

Gia tri khoan vay dirge ghi s6 theo Ping Ian giai ngan va tra no. Cac Ithoan vay dirge hach toan chi tit va theo do timcz dai tuong cho vay cho no, timg khe itac vay no tang loai tai san vay no ky han vay no va clang tien vay no.

Khi lap BCTC s6 dir cac khoan vay bang ngoai t duct danh giá lai theo t gia ban ciaa ngan hang nai Cong ty co giao dich vay.

Nguyen the ghi nhin va van hea cac khoin chi phi di vay

Chi phi di vay duct ghi nhan vao chi phi san xuat, kinh doanh trong nam khi phat sinh, trix khi duce von hod theo quy dinh cia Chuan muc ké than "Chi phi di vay". Theo do, chi phi di vay lien quan true tiep den vice mua, dau tu xay chmg hoac san xuat nhing tai san can mOt thoi gian twang dai dai de hohn thanh diva vao sir ching hoac kinh doanh dirge Ong vao nguyen giá tai san cho den khi tai san clO &roc dim vao sir dung hoe kinh doanh. Cac khoan thu nhap ph& sinh tir vie dau tu tam thiii coo khoan vay duot ghi giam nguyen giá tai san co lien quan. Doi vOi khoan vay rieng phuc vu viec xay dt,mg tai san co dinh, bat Ong sari dau tu, lai vay dirge von hOa ke ca khi thoi gian xay dung dirdi 12 thang.

Nguyen tac ghi nhan chi phi !Ail tra

Phan anh cac khoan phái tra cho hang hoa, dich vu da nhan throe tir nguai,ban hoac cid cung cap cho nguti mua nhung thuc te chua chi tra do chira co hoa don hoac chira di MO so, tai lieu ke toan, dirge ghi nhan vao chi phi san xuat, kinh doanh tren ca se. dam bao nguyen tac phi hop giaa doanh thu va chi phi. Khi c6 di ho so, tai lieu ke toast, neu co chenh tech vii soda trich, k toan tien hanh ghi 66 sung hoac ghi glom chi phi twang ang vii phan chenh tech.

Nguyen the va phtrang phap ghi nhan cac khoan dkr plying phai tra

Gia tri &roc ghi nhan cda met khoan dtr pheng phai tra là gia trj dugc trot tinh hop IY nhat v khoan tien se phai chi de thanh toan nghia vi ng hien tai tai ngay lAp BCTC.

Cong ty TNHH MTV Thay lgi BAc Song Ma Thanh .146a Thuyet minh Báo car, tai chinh

Xa Hoang Trung, huyen Hoang H6a, tinh Thanh Hoa Cho nam tai chinh ket thnc ngay 31/12/2017

Chi nhiang khoan chi phi lien quan den khoan du pheng phai tra da lap ban dAu m61 duck bn dap hang Ithoan du ph6ng phai tra do.

Khoan chenh tech girra se du ph6ng phai tra dä lap a ks, Ice toan truck chin sir dung het tern hon se) du phong phai tra lap a bao cao dirge hoan nhap ghi giam chi phi san xuat, kinh doanh trong tit khoan chenh lech 16n hon caa khOan cht phong phai tra ve bao hanh cong trinh xay lap duct hoan nhap vao thu nhap khac trong kY.

Nguyen tie ghi nhin v6n chU se. him

Nguyen tac ghi nhan van gap ctia chzi sa hint, thang chr van ca phan, van khoc clic chn sa hint

V6n dAti ttr cOa chit se: him throe ghi nhan theo s6 v6n thuc g6p cna chit se Mau.

Nguyen tac ghi nhan lai nhuan chzra phcin phai

Loi nhuan sau thue chtra phan phei, Ia se) loi nhuan tit cac hoat dOng cda doanh nghiep sau khi trir (-) cac khoan dieu chinh do áp dung hi t6 thay doi chinh sach ke toan va dieu chinh hi t6 sai sot trolls yeu caa cac nam truck.

Nguyen the va phuung pilaf) ghi nhin doanh thu

Doanh tint ban hang

Doanh thu ban hang &roc rthi nhAn khi ding thiai thod man cac dieu kin:

Phan (Ern rüi ro va Igi ich gan lien veri quyen sdr Mau san pharn hoac hang hoa da dant chuyen giao cho ngirai mua;

Cong ty khong can nAm gill quyen quan lY hang h6a ninr nguei sO hau hang h6a hoAc quyen kiem sok hang h6a;

Doanh thu duct xac dinh tuong d6i chac °hal;

Cong ty da thu dugc hoAc se thu duct lc" ich kinh tE tia giao dich ban hang;

Xac dinh throe chi phi lien quan dEn giao dich ban hang:.

Doanh thu cung cap dich vy

Doanh thu cung cap dich vi dirge ghi nhan khi ket qua caa giao dich do duce xac dinh mOt each dang tin cay. Tn.:Ong hop viec cung cap dich vu lien quan den nhieu ki thi doanh thu &roc ghi nhan trong

theo ket qua phan cong vice da hoan thanh vao ngay lap Bang Can doi ke toan caa kY do. Ka qua caa giao dich cung cap dich va throe xac dinh khi them. Man cac dieu kien saw

Doanh thu &roc xac dinh Mang del chac chan.

CO kha Mang thu /roc loi ich kinh tE tir giao dich cung cAp dich lea do.

Xac dinh duck phan cong via da hoan thanh vao ngay lap Bang can di kE man.

Xac dinh dirge chi phi phat sinh cho giao dich va chi phi de hoan thanh giao dich cung cap dich lin do.

Doanh thu hop clang yeti/ duzig

Doanh thu hop d6ng xay dung dirge ghi nhan khi ket qua thin . hien hop d6ng xay dung dirge xac dinh m6t each dang tin cAy va throe khach hang xac nhan thi doanh thu va chi phi lien quan den hop &mg duot ghi nhAn tirong ung vai phan cong vie da hoan thanh trong phan anh tren h6a don da lap.

Doanh thu hoat clang tai chinh

LA doanh thu phat sinh tir lai ti'en giri ngan hang, c6 thy Igi nhuan &roc chia, lai cho vay, ode khoan lai do chenh lech tY gia ngoai te, dirge ghi nhan tren ca sO thOng bao ve Val tien girl hang thang cna ngan hang, thong bao chi tra co tire, khoan mi do thay dal tY gia h6i dodi caa cac nghiep vu phat sinh lien quan den ngoai te.

14

Cemg ty TNHH MTV TMiy IM Bic Song MA Thanh 116a Thuyet minh BM) cao tai chinh

Xa Hoang Trung, huyan Hong H6a, tinh Thanh H6a Cho nam tai chinh kat thtic ngay 31/12/2017

Nguyen tic Ice toan gia yen hang ban

Khi ghi nhan mat khoan doanh thu, thi se ding theri ghi nhan mat khoan chi phi (gia van) Prong (mg c6 lien quan den vilec tao ra khoan doanh thu do. Chi phi nay gem chi phi dia tao ra doanh thu va chi phi ctia cac It-St tank hoic chi phi phai tra nhung lien quan den doanh thu cila dO.

Nguyen tic va phtrang phap ghi nhAn chi phi tai chinh

Cac khoan chi phi &rot ghi nhan vao chi phi tai chinh gem: Chi phi cho vay va di vay van; Cac Ichoan 16 do thay doi tSi gia hoi doal cüa cac nghiap vu pilot sinh lien quan den ngoai ta; Cac khoan du phOng tan that dau ttr vao dun vi !chic.

Cac khoan tren dune ghi nhan theo tong so phat sinh trong kY, khong bit trir vói doanh thu hog clang tai chinh.

Nguyen tic ke toan chi phi quan doanh nghiep

Chi phi quan phan anh toan ,ba chi phi chung ciaa C6ng ty nhu: lucmg Nth cac khoan bao hiem caa nhan vien quan 11/ Cong ty, khau hao TSCD dung cho quan doanh nghiap, hen thue dat, thue mon bai, chr pheng phai thu khO dei, dich v,i mua ngoai phuc vu Ichei quan 15' Cong ty.

Cac ben lien quan

Cac ben dune 'cern la co lien quan den mat ben phat sinh cac mai quan h true tiep hay gian tiep, de kiem soatt cac ben khac hoac co khat nang gay anh liming clang ke den cac ben lien quan nett c6 m6i quan h kiem soat thuong xuyen hoc ca the gay anh huang clang ke.

15

Ging ty TNHH MTV Thi13,161 Bac S6ng ma Thanh 110a Thuyh minh Bao cao tai chinh Dia chi: Xa Hoang Trung, huyen Hoang Flea, tinh Thanh Hoa Cho nam tai chinh ket thitc ngay 31/12/2017

V. THONG TIN BO SUNG CHO CAC KHOAN TR1NH BAY THONG BANG CAN DOI KB TOAN

TF&I

Tien mat

Tien girl ngan hang 'thong Icy han

Cac Schoen tucmg throng tin (*)

grig

(*) Cac khoan tucmg throng lien la tin gin c6 han duoi 03 thang.

Phai thu ngin ban caa khach hang

S6 cu6i nam

877.319.949

2.316.982.671

13.000.000.000

16.194.302.620

St cuOi nam

Dcm vi tinh: citing

Só du nam

1.298.252.701

1.240.233.987

22.000.000.000

24.538.486.688

S6 tau nam - Phai thu TLP Bim Son

- Phai thu TLP Ha Thing - Phai thu TLP 1-Mu lec - Phai thu TLP Hoang Hem. - Phai thu TLP Nga Son - Ding ty TNHH cap nu& Thanh Hod

COng

347.745.588 1.570.403.698

615.653.698 2.457.371.351

831.477.600 395.778.000

6.218.429.935

347.745.588

1.570.403.698 615.653.698

2.457.371.35 I 831.477.600

5.822.651.935

Tra trutc nguti ban ngan han s6 cu6i nam dau nam - Cong ty TNHH Phireng Than 206.306.550 - ON Tu. Van XD va TM Sac Song ma 1.212.737.000 157.256.000 - Cac khoan tra truec khac 101.030.300 101.030.300

Ceng 1.313.767.300 464.592.850

Phai thu ngin ban khac s6 cu6i nam S6 tau Ram Gia tri Dui phong Gia tri My pilling

Phai thu khac (du no 138) 3.685.982.778 2.857.523.493 Ti'Jn thui 77VCN 36996137 33.378.847 Trzty thu BIECH ctia CBVP 604.996.475 492.326.901 So tin chinh - tien Itcang KSV 121.800.000 113.400.000 Chi nhanh TVXD &TM 203.071.478 168.439.493 Thu k-hcic 209.657.554 141.141.004 NS ccip bie TLP trway 2017 921.260.950 1.908.837.248 Ngein scich cap bit TLP 2017 1.588.200.184

- Phai thu Ichao (du no 338) 113.939.445 123.234.440 Phial thu Bla7-1 cac chi nhcinh 37.927.511 47.222.506 BbaH cl6i XD & Icii chOrn n6p 69.059.934 69.059.934 Phthi thu khthc 6.952.000 6952.000

- Tcnn zing 1.163.536124 1.783.829.154

CQng 4.963.458.347 4.764.587.087

Hang ton kho S6 cu6i Ram. S6 tau nam Gia g6c Thy phong Gia Vic Dkr pheng

Nguyen lieu, vat lieu 827.533.104 1.785.249.411 Cong cu, dung cv 86.154.512 63.866.168

COng 913.687.616 1.849.115.579

Tang, giam tai sin co' dinh him hinh (Chi ti6t phçi hic 01 trang 21)

16

S6 cuti nam 195.430.714 195.430.714

SA cuOi nam

Gii tri / SO có kha nang trá nq

67.304.422 436.387.348

90.220.104 267.322.422 213.426.986 832.505.500

3.615.954.203

5.523.120.985

SA dau nam

Sto clan nam

Gia tri / SS c6 kha nang tra nq

245.074.398 1.149.989.999

760.136.856 868.304.468

1.145.369.986 659.651.500

2.903.752.724

7.732.279.931

Cong ty TNHH MTV Thiiy Iqi 13Sc Sang Ma Thanh Hoa Thuyet minh Bao cao tai chinh Dia chi: Xã Hoang Trung, huyen Hoang Hoa, tinh Thanh PI& • Cho nam tai chinh ket thew ngay 31/12/2017

7. Tai san clo• clang dai ban

a) Xay dvng ca ban der dang

+ Xay ding ccr ban - CF GPMB Tram barn Hoang

Clang - Dy• an ba sung may barn TB

Hoang Clang

- CF cac cong trinh khcic

- Nao vet kenh Cau Huyen huyen Alga San Nao vet Song Gang clogn K3 +365-1(4+238 huyen Hoang Hea Nao vet Song Trth Giang &loan ha Itcu cang Phzi 1310261(2cm K19+ 732 - K21+282 huyen Hoang Hoc

Si; cueu nam

SA &au nam

Gia goc Cid tri c6

Gia goc

Giatrj co

the thu hi

the thu hi

6.148.800.517 6.148.800.517

580.794.919

580.794.919

6.148.800.517 6.148.800.517

580.794.919

580.794.919

312.094.000

312.094.000

124.644.455

124.644.455

318.025.000

318.025.000

144.056.464

144.056.464

955.191.000

955.191.000

1.167.474.517

1.167.474.517

1.189.598.500

1.189.598.500

Ng° vet Song Au cktonj K5+550-1(8+275 huyen Hoang Hoc;

CAng

2.518.511.500 2.518.511.500

6.148.800.517 6.148.800.517 580.794.919

580.794.919

Chi phi tra &trot dai hn - COng cy dung cy

CAng

Phai tra ngtrfri bin

a) Phrii tra ngtroi bon ngiin h9n

- Cac HTX Ha Trung - Cac HTX Nga Son - Cac HTX Hdu L'Oc - Cac HTX Hoing Hoa - C.Ty TNHH XDGTTL H9p Manh - Cemg ty TNHH Pr vdn XD Khanh Cutmg - Phai tra cho the al Wong khan

CAng

Thud va the khoin phai ni)p Nha nut

SA Tau nam

SA phai n'Op

SA di thtyc

S6 cu6i nam trong nOp trong kjr

ThuA thu nhap doanh nghiep

229.875.579

62.085.000

167.790.579 Thue thu nhap cá nhan

31.877.000

35.494.290

31.877.000

35.494.290 Thue tai nguyen

16.703.108

14.520.000

2.183.108 Thu e nha Tat, tin thue dal

313.027.114

313.027.114 Cac loai thus lchac

8.500.000

8.500.000 CAng

31.877.000

603.600.091

430.009.114

205.467.977

Quyet toan thue cna. Cong ty se chiu six kiem tra cita ca quan thue. Do viec ap dung Luat va the qui dinh v thud d& veri nhieu loai giao dich khac nhau co the dusc giai thich theo nhieu cach khau nhau, s6 thue dirgc trinh bay tren Ban cao tai chinh c6 the bi thay di theo quyet dinh cna ca quan thu.

17

C8ng ty TNHH MTV Thiiy Iqi Bac Song M Thanh flea Thuyet minh Bao cao tai chinh Dia chi: Xa Hoang Trung, hu}iOn Ho.ang H6a, tinh Thanh H6a Cho nam tai chinh ket thug ngay 31/12/2017

Doanh thu chwa thyc hiOn ngan hyn a) Nglin hgn 116n h8 trg thiet hai can bao sa 10 do ngan sach &Op

COng

Phai tra khac a) Ngnin Han Kinh phi cong doan

Cac khoan phai tra, phai ngp khac

- Chi phi Tian 1j vth gioni sdt A Ithnh TB Hoeing Giang 2014 - Chi phi quan 1.); va GSA ctr dtrong di:En TB Hodng Clang 2013 - Chi phi guano; va GSA ctr Ngo vet Ithnh Vein rho:Mg 2014 - PhOi trci kluic

Cang Van chi' sO• hen a) Bang dei chiOu (din dOng cda van cha so haw

S6 cu6i nam St dill darn

1.320.000.000

1.320.000.000

S6 cu6i /lam

S6 du nam

175.099.353

22.511.270 713.738.335

776.390.133 149.863.000

149.863.000 106.941.000

106.941.000 103.205.000

103.205.000 353.729.335

416.381.133 888.837.688

798.901.403

Khoan myc Von gOp cüa

chfi sa Min Van khic cUa

chfi st him

Qujr tau ttr LNST chin PP

phat trien va CAC quy COng

S6 du du nam trutc 477.526.884.914 8.448.746 477.535.333.660 Tang von nam truOc Lai trong nam tricot 6.012.855.613 6.012.855.613 Tang khac 4.000.000.000 4.000.000.000 Phan phai lgi nhuan 6.012.855.613 6.012.855.613 Giam khau 712.296.416 712.296.416 So dir cu6i narn truot 480.814.588.498 8.448.746 480.823.037.244 Tang v6n trong Lai trong 3.390.343.636 3.390.343.636 Tang khac Phan phai Igi nhugn 3.390.343.636 3.390.343.636

Giam khac SO du cuti 480.814.588.498 8.448.746 - 480.823.037.244

b) Chi tilt von cfia cha halt SO cuai nam SO dau nam - V6n gap cua nha naacc 480.814.588.498 480.814.588.498

ging 480.814.588.498 480.814.588.498

VI. THONG TIN BO SUNG CHO CAC KHOAN MVC TRiNH BAY THONG BAO CAO KET QUA HOAT DQNG KINH DOANH

3

Tang doanh thu ban hang va cung cap dick vy

Doanh thu ban nude nguyen Doanh thu thuy Igi phi Doanh thu trg cap

COng

Gia van hang ban Giá van cua hang ma a ban

COng

Nam nay

1.720.260.800 81.988.200.184

2.300.000.000

86.008.460.984

Nam nay 76.755.009.219 76.755.009.219

Dan vi tinh: ding

Nam trutc

1.632.208.920 80.547.576.298 7.000.000.000

89.179.785.218

Nam truck 77.402.029.122

77.402.029.122

I 8

Cong ty TNHH MTV Thity 10 Bic SOng M5 Thanh 116a Thuy'et minh Bao cao tai chinh

Dia chi: Xa Hoang Trung, huygn Hoang 146a, Tinh Thanh H6a Cho nam tai chinh ket thec ngay 31/12/2017

Doanh thu hot clOng tai chinh Lai tien giri, tin cho vay

ging

Nam nay 1.084.136.367

1.084.136.367

Nam trutc 768.129.100

768.129.100

Chi phi ban hang va quan 1 doanh nghi5p Mm nay Mm truck

a) Chi phi ban hang Oat sinh trong 484.443.700 548.546.000

Chi phi quang cao, nghiem thu thanh IY HD thay Igi phi 484.443.700 548.546.000

II) Chi phi quan 19 doanh nghi5p phat sinh trong 6.249.231.917 5.981.695.862

Chi phi nhan vien quam lY 3.409.561.392 3.002.398.723

Chi phi quail 19 lche 2.839.670.525 2.979.297.139

Thu nh5p khac N5m nay Nam trir6rc

Tien then cac hg gia clinh Cr tap the caa cac chi nhanh 16.306.700 25.598.500

Thu khao 8.872.256

COng 16.306.700 34.470.756

6. Chi phi khac Gia tn can loi ban giao hinh that khong thu hi v6n duang day 10KV \fa TBA 30KVA-10/0.4kV cap then Hoan tra lai tien dà thu caa HTX Haa Lgc ye viec dung cap nude th6 cho viec nu6i triing thay san caa HTX Hoa Lgc nam 2015

COng

Nam nay Mm truck

11.841.810

21.250.000

33.091.810

5. Chi phi thue thu nh5p doanh nghi5p hi5n hanh

Nam nay a. T6ng Lgi nhuan ke toan [rude thue

3.620.219.215

a.1 Lal nhuan kl toan ter hogt cl6ng thul 77VDN

1.149.377.896

a.2 LØ nhuan kE toan tIc hogt 616ng Wing chiu thui TNDN

2.470.841.319

ThuC suL

20%

Chi phi thug thu nh5p doanh nghi5p hiên hanh (a.l*b)

229.875.579

NHITING THONG TIN ICHisC Nhfrng st ki5n phat sinh sau ngay ket thin k'etoán Khong eó sg kien trong y6u nao xay ra sau ngay kt fink ky Ice loan ded h6i dugc dieu chinh hay ding bo tren Bao cao tai chinh.

Thong tin so sank

S6 liOu dAu tc-S, dugc lky theo so lieu Bao cao tai chinti cho nam tai chinh kat thac ngay 31/12/2016 da dugc kiem toan bei C6ng ty TNHH Kim toan Thang Long.

Mgt só s6 lieu caa bao cao trudc dugc dieu chinh theo bien ban tharn dinh ngay 10 thang 05 nam 2017 caa lien nganh Van phong UBND tinh - SO Tai chinh ca the nhu sou:

!Oman myc Ma s6 S6 trinh bay tren Bao cao ki'em Man

Warn trtnit

S6 dieu chinh Ma s6 S6 sau dieu chinh

Bang can doi ke toan Tâisãn

Phai thu ngan han khan 136 5.775.224.556 (1.010.637.469) 136 4.764.587.087 Tai sari c6 dinh 221 462.320.696.633 1.446.168.071 221 463.766.864.704 Hao men tai san c6 dinh 223 (150.173.726.767) 1.446.168.071 223 (148.727.558.696) Nguan van

Phal tra ngudi ban ngan han 311 7.990.101.408 (257.821.477) 311 7.732.279.931 Phãi tra ngirdi lao Ong 314 4.924.995.148 (8.739.348) 314 4.916.255.800 Quy khen thuemg phac Igi 322 6.782.650.957 702.091.427 322 7.484.742.384

5.

VII. 1.

19

Nguyen Huy Bang

Le The Viet

Thanh Hon, ag4y,-24tang 03 nam 2018 ,,.54figi-1.211211-11 „

Cules toin &Ming

Cling ty TNHH MTV Thay lqi Bac Sang ma Thanh Hea

Din chi: Xa Hoang Trung, huy6n. Hong H6a, tinh Thanh Hon

Thuyet minh Bao cao tai chInh Cho nam tai chinh k6t thnc ngay 31/12/2017

Bao cat) ket qua hot clang Itinh doanh

Doarth thu ban hang va cung cap dich yti 01 90.196.370.581 (1.016.585.363) 01 89.179.785.218

Gia yen hang ban 11 79.106.018.670 (1.703.989.548) 11 77.402.029.122

Lgi nhuan g6p v6 ban hang va cung cap di 20 11.090.351.911 687.404.185 20 11.777.756.096

Lgi nhunn thunn tit hont clOng kinh doanh 30 5.324.072.482 687.404.185 30 6.011.476.667

Thu nhap khan 31 25.731.408 8.739.348 31 34.470.756

Chi phi khan 32 39.039.704 (5.947.894) 32 33.091.810

Lgi nhunn khdc 40 (13.308.296) 14.687.242 40 1.378.946

T6ng Igi nhunn k6 toan tarot thuE 50 5.310.764.186 702.091.427 50 6.012.855.613

Lgi nhunn sau thu6 TNDN 60 5.310.764.186 702.091.427 60 6.012.855.613

Ngtrai Yap bieu

Lé Th! Nguyen

20

Cang ty TNHH MTV Thfiy lai Be Sang Ma Thanh Flea Thuyat mink BA° cao tai chink

Din chi: xa Hoang Trung, huyan Hoang1-16a, tinh Thanh H6a Cho nam tai chink kat thac ngay 31/12/2017

Phy lye 01: Tang, giam thi san c6djnh hUn hinh

Don vi tinh: clang

Khoan myc Nita ara

vat !clan trim

May mac thiat bi

Phirong lien van tai tau

Thiat bi quan ly

TB Men

116 dap ken!) mtrung

Cang &Mb trEn kenh

Cang

Nguyen gia TSCID_ 19.988.365.695

77.223.000 77.223.000

-

20.065.588.695

241.099.652.655 S6 dtr dAu k5, 45.302.092.496 27.448.195.140 2.285.199.540 576.788.000 275.794.129.874 612.494.423.400

S6 tang trong kji 3.531.813.338 - - - -

__

-

241.099.652.655

1.246.056.383 4.855.092.721

- Meta trong Om

- Debt itr XDCB ham thanh

- Tang khric (NS ban ging)

77.223.000

SO giam trong Itj, -

3.531.813.338

48.833.905.834

- _

1.246056.383 4.777.869.721

- - - -

- Chleye'n sang BDS &in It( - Thanh Ifi, nhuyng ban

Sa du. ellen 14

-- - -

- Clam khric - —

27.448.195.140 2.285.199.540 576.788.000 277.040.186.257 617.349.516.121

Gia trj hao mon lay ka

Sa du. dau Icy S6 tang trong ky

26.413.330.276 907.839.090 907.839.090

13.317.311.743 _ 1.150.363.125 _ 1.150.363.125

--

14.467.674.868

-

21.014.794.405 -

- —

21.014.794.405

18.572.724.422 2.219.836.276 221.593.753 66.967.967.821 148.727.558.696

1.054.871.436 63.216.869 53.739.100 592.683.060 3.822.712.680

- Khan Iwo trong 19) 1.054.871.436 63.216.869 53.739.100 592.683.060 3.822.712.680

- Tang khric ----- -

-

So giam trong ky -

27.321.169.366

- -

- Chetyin sang BDS debt ter . - Thanh Ift, Funning ban -

- Glom khew _ -

S6 du. cu6i 14 19.627.595.858 2.283.053.145 275.332.853 67.560.650.881 152.550.271.376

Gia tri con lai 6.671.053.952 _. 5.597.913.827

220.084.858.250

220.084.858.250 Tai ngay dati k5(*) 18.888.762.220 8.875.470.718 65.363.264 355.194.247 208.826.162.053 463.766.864.704

Tai ngay culii Icji 21.512.736.468 7.820.599.282 2.146.395 301.455.147 209.479.535.376 464.799.244.745

21