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24
l. Er\C 2 IV. Cr\ c0x<; DI.\ clri: I( cti psAN cAp xu6c cuA i,t) rdr r - Ncnrl'AN - cua, lo - Nc;rtt aN eAx THUYET MINH BAO Qui 3 nam 201 BN UONT DONG CUA DOANH NGHIEI}: hirc s6l-rlir-r vdn: C0ng ty cd phdn do nhlt nu6c uc kinh rJoanh: Shn xr-rat cOng nghiep rrghd kii-,h doanh nghd kinh doanh chinh: thirc vi cluan ly he thong cung cdp nudc sach ph i r.OAN" DON VI TIEN .rB SU'DTiNG .I.RO e toiin nirrn: Bit ddLr tir ng)iy 0l/01 ket thfrc vic; vi tidn tO sit dr-rng trong ke tohrr: Dong vi6t nant N MU'C VA CHE U0 t<p rOAN ap uun thirc sd lcd to6n irp dLrng: Theo chudn tnuc vh :do kd todn 6p dr-rng: Chd do kd todn doanh nghi hhrih tlrecr Thdng tu 200/2014,rm-BTC ttgdy 221 CHINH SACH I(E TOAN AP DUNG: v6n tirc shi nhAn cz'rc khoAn tiein: Theo don ry6n t6c ghi nhAn l-r)urg tdn kho: guyOn tac ghi nhAn h)urg tdn kho: Tlieo gi6 g6c rllong phhp tfnh gi.1 tri hhng tdn kho: Binh quAn r,Lo'ng phlip hach todn h)ng tdrr kho: Tlreo phlto v€n tic shi nhan vh khaLr hao TSCD: gr-ryOn tzic ghi nhAn TSCD: Theo ngr-ryOn gi6 ruong phap kliau hao TSCD: Phr:ong ph6p ciLtdti gr,ryOn t6c vir phuor-rg phirp ghi nhAn doanh thr:: r-i nhAp kh/ic" yen t6c ke to6n ctri phi tri trudc,: Giir tri tr'On 10 yOn tirc chi phi BH vi QI-DN: Ghi nhin ,3dy d'i y€n tic ke toiin no phA... thu: 'lheo 'JOi chi tier ryen tric ghi rrhAn cLri pLr( thudTNDN: Tr0n co sr Tii g sc lao dOng: 47 ngud'i 1. Hlnh 2. Lini-r < l\lft.rh -,. I \l-(rll N.t)rr-r ^ --"' - Kha [I. KV I( iKv III. CTt 1. Hl - 7.C1 Ba i. N LN T. 5. 6. 7. 8. N i\ N MALr so B 09- DN (Bttn ItitttIt rttco'fItottg tu's0'20Ai20 I1fff -BI'C rrgdy 221|212014cfia |J(t ttLLtirtg IITC) Ao rer cHfNH hfLi-r 5lc/o v6n di0Lt 16 vu sini'r hoat vh sin xr-rat cOng nghiel; G r(n'r'oAN: giy 3llt2 clo kd todn ViOt i{am tren piirin in€irn K'f p thec chulin rtrtLc ke todn ciir,t B0 T'ii cliirlh 22014 crla Bo truong B0'llai clifnh t0 ddngViet Nart u m5i lAn nhAp phirp k0 khai thiLb'ng xuY0n thAng chr-rAn muc ke todn "Doanh thr-r ti\ 'iOu. thli girin sir dr-rng tren 1 ;riiir.t c chi phi ph6t sinh trtrng kY i tiriri didrrr nhiin nc thr: nliAp chiu thr,rd vh thue suat thuc l-NDi'i I {t t' \

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l. Er\C

2

IV. Cr\

c0x<;DI.\ clri: I(

cti psAN cAp xu6c cuA i,t)rdr r - Ncnrl'AN - cua, lo - Nc;rtt aN

eAx THUYET MINH BAOQui 3 nam 201

BN UONT DONG CUA DOANH NGHIEI}:hirc s6l-rlir-r vdn: C0ng ty cd phdn do nhlt nu6c

uc kinh rJoanh: Shn xr-rat cOng nghieprrghd kii-,h doanh

nghd kinh doanh chinh:

thirc vi cluan ly he thong cung cdp nudc sach ph

i r.OAN" DON VI TIEN .rB SU'DTiNG .I.RO

e toiin nirrn: Bit ddLr tir ng)iy 0l/01 ket thfrc vic;vi tidn tO sit dr-rng trong ke tohrr: Dong vi6t nant

N MU'C VA CHE U0 t<p rOAN ap uunthirc sd lcd to6n irp dLrng: Theo chudn tnuc vh

:do kd todn 6p dr-rng: Chd do kd todn doanh nghi

hhrih tlrecr Thdng tu 200/2014,rm-BTC ttgdy 221

CHINH SACH I(E TOAN AP DUNG:

v6n tirc shi nhAn cz'rc khoAn tiein: Theo don

ry6n t6c ghi nhAn l-r)urg tdn kho:

guyOn tac ghi nhAn h)urg tdn kho: Tlieo gi6 g6c

rllong phhp tfnh gi.1 tri hhng tdn kho: Binh quAn

r,Lo'ng phlip hach todn h)ng tdrr kho: Tlreo phlto

v€n tic shi nhan vh khaLr hao TSCD:

gr-ryOn tzic ghi nhAn TSCD: Theo ngr-ryOn gi6

ruong phap kliau hao TSCD: Phr:ong ph6p ciLtdti

gr,ryOn t6c vir phuor-rg phirp ghi nhAn doanh thr::

r-i nhAp kh/ic"

yen t6c ke to6n ctri phi tri trudc,: Giir tri tr'On 10

yOn tirc chi phi BH vi QI-DN: Ghi nhin ,3dy d'i

y€n tic ke toiin no phA... thu: 'lheo 'JOi chi tier

ryen tric ghi rrhAn cLri pLr( thudTNDN: Tr0n co sr

Tii g sc lao dOng: 47 ngud'i

1. Hlnh2. Lini-r< l\lft.rh

-,. I \l-(rll

N.t)rr-r^ --"'- Kha

[I. KV I(iKv

III. CTt1. Hl

- 7.C1

Ba

i. NLN

T.

5.

6.

7.

8.

N

i\

N

MALr so B 09- DN

(Bttn ItitttIt rttco'fItottg tu's0'20Ai20 I1fff -BI'C

rrgdy 221|212014cfia |J(t ttLLtirtg IITC)

Ao rer cHfNH

hfLi-r 5lc/o v6n di0Lt 16

vu sini'r hoat vh sin xr-rat cOng nghiel;

G r(n'r'oAN:giy 3llt2

clo kd todn ViOt i{am tren piirin in€irn K'fp thec chulin rtrtLc ke todn ciir,t B0 T'ii cliirlh

22014 crla Bo truong B0'llai clifnh

t0 ddngViet Nart

u m5i lAn nhAp

phirp k0 khai thiLb'ng xuY0n

thAng

chr-rAn muc ke todn "Doanh thr-r ti\

'iOu. thli girin sir dr-rng tren 1 ;riiir.t

c chi phi ph6t sinh trtrng kY

i tiriri didrrr nhiin ncthr: nliAp chiu thr,rd vh thue suat thuc l-NDi'i

I{tt'

\

V. g tin bd sung cho cric khoin muc trinh biy tr'oilg gli.r,r,

i ngAn hlLng kh6ng kj' han

g6p vdn vdo clo'n vi kh6c

cira kh6ch hdng

ctra khdcli hhng

in ph6i thu kh6ch hlng kh6c

khdch hdng khdc ld c6c bOn li€n quan

u vd cd phdn h6a

u vd cd trlc vI loi nhudn duoc chia:

- PhAi t ngudi lao c16ng

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T:- lt ang chuydn

c0ng2'Cic dAu tu tii chinha) Ch kho6n kinh doanh- Tdng tri cd phidu

(Chi ridt ung loai cd phidu chidm tir l}o/a lu:ln tdng gi6 tri cci ptri0u- rong rri rr6i plridu(Chi tiet g lo4i tr6i phidu chidm tir 10%o tron tdng gi6 tri tr6i phidu- Cdc n ddu tu l<h6.c

-Lydo y ddi tlng kholn ddu tuloai cd phi6u, trdi phidu:+Vd-vd

b) Ddu t ndm giit tldn ngiy d6o hanbl) N h?n

c6 kj'han

ddu tu kh6c

b2) Dei- Tidn

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c6 kj'han

n ddu tu kh6c

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cldi kd to6n

l€n)

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hi tiSt thbi gian qu6 hnhwvaf c6 gi6 tri theo khoin no phrii t

tung doi tu-o. ng neu khoAn ng phAi thu theo tDng ddi ttr€n tdng so no qud han)

n vd c6c khoin tidn phat, phAi thu vd lai fti chAm... ph6t si

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n liOu, vAt li0u

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khoAn phii tri ngubi bdn

i tidt ciro tirng ddi tuo-ng chidm tit l}ofti tr& lOn trOrr tdng sd

ii tri cho cdc ddi tuo-ng kh6c

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g tlng loai tr6i phidu chuydn ddi

h gid, ldi sudt tirng loai tr6i phidu chuydn ddi

chuydn ddi thdnh cd phidu titng loai tr6i phidu chuydn ddi

l chidt khdu dilng dd x6c dinh gi6 tri phAn ng gdc

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