itai-44 CuArign*

CONG TV TNHH MOT THANH VIEN NHA XUAT BAN THANH HOA

cot , „ , BAO CAO TAI CHINH

CHO NAM TAI CHINH KIT TH111C NGAY 31/12/2017

DA DIJVC KIEM TOAN

00,14**LIActr,. 4tev,,,&W.*

CONG TV TNHH MOT THANH VIEN NHA xuAT BAN TIMM] I-H5A

Dia chi: s6 248 TrAn Phu. l'huang f3a Dinh. Thanh ph6 Thanh Hoa. Thanh Hoa

NO1 DUNG

Trang

Bao cao cua Ban &Ann dc 2 —3

Bao ea° Kirn toan 4 - 5

Bao cao Tai chinh dã duce kiet in toan

Bang can doi kê loan 6 — 7

Bao cao ke't qua hoar Ong kinh doanli 8

Bao cao luu chuytn liEn t 9

Ban thuy6t minh Bao cao tarchinli 10-27

1-1

• •

CONG TV TNHH mOT THANE' viEN NRA xuAT BAN 'MANN ROA

Dia chi: 86 248 'Thin Phu. Phtriing Ba Dinh. Thanh phi') Thanh Hoá. Thanh 1-loa

IMO CAO GOA BAN GIAM :DOC

Ban Giam . dee COng ty mat thanh vian nha xuat ban Thanh 146a (sau day goi tat la "Cong ty") until bay

Bao cao ciia minh va Bao cao tai chin!) ca Clang ty nain tai chinh kat auk ngay 31/12/2017.

CONG TV

Cong ty TNHH inOt thanh vien 'Ma xuAt ban Thanh Ham, la malt doanh nghiap, ducc thanh lap theo giAy chUng

nhan dang ky kink doanh s& 2800239312 clang k9 Ian dAu vao ngay 18 Mang 4 nam 2011 do sar ICE hoach va dAu

ta tinh Thanh Floa cap. Dang k9 thay d61 Lan thir nhAt ngay 13 Mang 01 nam 2014.

Try sax chinh cua cong ty: S6 248 Trail PIM, Plnremg Ba Dinh, Thank ph 6 Thanh Hoe, Thanh Hoa, Viat Nam.

Van diau 1'6: 1.493.217.000 &Ong

(Bang cliff: 17701 19 b(517 iron, chin lineal ba irieu hell (thin Mail bay nghin)

Link vie ho4t Cyng 'tint] doanh

Float &Ong kinh doanh chinh caa Cong ty theo giay chUng [Man clang k9 kink doanh la:

XuAt ban sack;

In An;

Djch vu lien quan dan in;

Sao chap ban ghi cac loai;

Ban buon cbuyen doanh khac chua &roc phan vao dau

- .Xuat ban cac dank moo chi an va dja chi;

Xuat ban bao ,tap chi va cac an phAin dinh 14;

Boat dOng xuAt ban khac;

Ban buon do clang khac cho gia dinh;

Quang cao. chi ti6t: Dich vy quang ea° va truyan thong:

KET QUA HOAT HONG

Tinh hinh tai chinh va kat qua hog dOng san xuAt kink doanh c6a COng ty trong nam tai chinh kat thOc ngay

31/12/2017 duct trinh bay trong Bao cao tai chink dinh kern Ur trang 06 (Fan trang 27 kern theo

cAc SU K11N SAUNGAY KHOA SO Kt TOAN LAP BAO CAO TA1 CHIN11

.Khong c6 str kin trong yati nao xay ra sau ngay lap Bao cao tai chink del 1161 dirge diau chinh hay ding 66 Iran

Bao cao tai chink.

BAN LA'NFIDA0 CONG TV

Cac thanh vien Ban Giam cloc cua Gong ty trong tram va vao ngay lap Bao cao g6m:

Hy va Ten

Clint vu

Ong Hoang Van Tit

Giam dot

2

CONG TV -mini mOT THAisai VI EN NI-1A XUAT BAN THANII 1.16A

Dia chi: 86 248 T14E11'116. l'hinimg 13a Dinh. Thanh ph6 Thanh Hon. Thanh lion

KAM TOAN \TIEN

Cong ty TN NH Klein toan va Ttr van AMC la don vi thvc hian kiem Wan Bao cáo tai chinh cho nain Si chinh

kat tlinc ligay 31/12/2017 dm Cong ty.

CONG BO TRACIT NI111!2,M CDA BAN GIAM DOC DOI Veil BAO CAO TAI CHINI1

Ban Giani dee Ging ty chiu trach nhiain ve viac lap Bao cao Si chinh pilau anh trung thvc, hop lY tinh hinh hog

dOng, ket qua boat Ong kinli doanh va tinh birth ltru chuyen tien t cüa Cling ty trong nain thi chinh. Trong qua

trinli lap Bao cao tai chinh, Ban Giam dee Cling ty dugc yeu cau phai:

Lva chon cac chinh sach ke loan thich hop va ap ching cac chinh sach nay met each nhat

Dim ra cac danh gig N/A dui doan hop ly Nth than trim;

Neu re cAc chuan inve ke loan dirge Ai) dung ce duct [unit the hay killing, có nhang áp dung sai fedi

trpng yeti den 'nue can phai cong be vá giai thich trong bao cao tai chinh hay Hieing;

Lap va trinh bay cac bao cao tai chinh tit co ser Man thO cac chuan invic k'e Wan, che de .ke toan va cac

quy dinh có lien quan Ii en hank

Lap cac bao cao tai chinh chra tren co ser hoot Ong kinh doanh lien lye va cam ket Cling ty se tiep tvc

hoot deng kinh doanh binh Muting trong iihang nain

. Ban Giam doe Cling ty chiu trach nhiam dam bao rang cac se ke toan dugc km girt dE phan anti tinh hinh tai

chinh cüa Gong ty, voi milt de trung thuc, hop lY tai bat co. Mei diem nao va dam ban rang Bari can Si chinh tan

the cac quy dinh hian hanh cOa Nha nage. Deng alai có trach nhiem trong viac bao darn an toan Si sari cua Gong

ty va thvc hian cac bin phap thich hqp d'e ngan chan. Oat hian cac hard] vi gian lan và cac vi pharn MSc

Ban Clem dec xac nhan rang Ging ty dã tuan thu cac yeu cau nen troll trong viac lap Btio cao Si chinh.

Ban Clam dec Gong ty cling xac nhan tinli day dti va hian him cOa cac klioan mac tien, hang ten klio, cling ng

phai thu Ohl tra, tai san ce dinh tai ngay 31/12/2017 tren Bao cao tai chinh.

Ban Clam ctOc Cong ty cam kett rang Bao cao tai chinh dä phán inh trung aux yâ hop 19 tinh hinh tai chinh cis

Cong ty tai thoi diem ngay 31/12/ 2017, ket qua float dOng kinh doanh va flub hinh hru chuyEn tian t cho nam Si

chinh kEt thOc cimg ngay, phi.' hop voi chuAn rmrc, chE do kE toan ViEt Nam va tuan the cac tiny din!) hiEn hanh

có lien quan.

Thay mat va dal din Ban Giain dee

Thank 116a, ?Tay 15 (hang 03 n6)722018

3

CoNG TV TNHH tafm ToAN VA n/ VAN APEC APEC CONSULTING AND AUDITING CO. ,LTD Try sa chin's: S6 I M, Ng8 1295/2, Hutting Giii Pheng, P. Hoang Libt, Q. Holing Mai, HA 1901 Head office: No.10A, Lane 1295/2, Giai Phong Sir, Hoeing Liet Ward, Hoang Mat Dist, Ha No!

Frcer_ FE -sear

Tel:(84-4) 3 634 1346-2 2137255 Fax: (84-4)3 634 1346 Email: apec.audithn@ginail.com Webside: www.apec-audit-ac.com

se) : 074.01/2018/BCKT/APEC ngliy 15 thcing 03 natn 2018

BAO CAO KIEM TOAN DOC LAP

Ve Bao cao tai chinh cho nam tai chinh ket tittle ngay 31/12/2017

caa Cling ty TNHH m'cit thành vien nha xuat ban Thanh Hoa

Kinh gni: Ban Giam doe

Cling ty TNHH melt thanh vien nhl xuat ban Thanh H6a

Chung fel, Cong ty TNHH Kiern toan va. Tu. van APEC, da kiem toan Bao cao tai chinh cua Cong ty

TNITH met thanh vier). nha xuat ban Thanh Hoa gam: Bang can di lee toan tai ngay 31/12/ 2017, Bao cao

ket qua hog d6ng kinh doanh, Bao cao Iuu chuyen tin t va Ban thuyet minh bac) coo tai chinh cho nam tai

chinh ket thuc riga)/ 31/12/2017 &roc trinh bay fir trang 06 den .trang 27 kern theo.

Trach nhiem mia Ban Giam doe

-Ban Glam. dc C6ng ty chiu tract' nhiem v viec lap va trinh bay trung thvc va hop 19 ban cao tai chinh cüa

Cong ty theo chuan rntrc Ice toan, che do Ice toast Viet Nam va cac guy dinh phap 19 c6 lien quan den viec

lap \fa trinh bay bao cao tai chinh va chiu trach nhiem v kiem sok Oil)* ma Ban Giam dc xac dinh la can

thiet a darn bac) cho viec lap va trinh bay boo cao tai chinh khong c6 sai s6t trong yeu do gian Ian hoac

nham

Tra.ch nhiem ctia Kiem toan vien

Trach nhiem Qua chUng toi la du'a ra 9 kin v bao cao tai chInh dçra tren ket qua cUa cuOc kiem Man. Chung

toi da tin hanh kiem toan theo cac chuan Imre kiem loan Viet Nam. Cac chuan rrurc nay you cau chUng tOi

tuan thn chuan mtrc va cac quy dinh ve dao dire nghe nghiep, lap ke hoach va thyt hien cuec kiem toon de

dat duoc sir dam bao hop 19 ve viec lieu .bao cao tai chinh cUa Cong ty co- cen sal sot tong you hay kheng.

Ging viec kiem toan bao gem thut hin cac tint' tvc nham thu thap cac bang chimg kiem toan ve cac sO lieu

và thuyet minh tren bao cao tai chinh. Cac thU tuc kiem toan dirge hra chan dva tit xet door) cUa kiem toan

vien, bao gom danh gia nil ro co sal s6t trong yeti trong bao cao tai chinh do gian Ian hoac nham IAn. Khi

thtrc hien danh giá cac rOi ro nay, kiem Man vien da xem Xat kiem soar nOi be Qua Cong ty lien quan den

viec lap va trinh bay bao cao tai chinh trung thuc, hop 19 nham thiet kE cac Ulu Mc- kiem toan phi' hop vai

tinh hinh thuc te, tuy nhien khong nham trine dich dun ra 9 kien ve hieu qua. cua kiem soat nOi be dm Cong

ty. Ging viec kiem toan ciing bao gam danh -gia tinh ditch hyp cOa cac chinh sach IcE toan clirgc áp dung va

tinh hOp 19 Qua cac trot tinh kE toan Qua Ban Gam doe cling nhu. danh gia viec trinh bay teng the be° cao

tai chit-1h.

Chung toi tin tuang rang cac bang chirng kiem toan ma chUng Cal da thu thap &roc la clay du va thich hop

lam ca cho 9 kien kiem toan cOa chUng

4

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co' , HAN

KICNITOAN VA U VA'N AP

C ONG T ‘F'

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kin ctia kiem todn vien

Theo y kin mita chUng tin Bao can tai chinh rid phan anh trung time va hop ly tren cac khia canh

trong yeudinh hinh tai chinh cUa Gong ty TNHH melt thanh vien nha xuat ban Thanh H6a tai ngay

31/12/2017, cling nhu ket qua kinh doanh va tinh Innh luu chuyen den te cho nam tai chinh kat thim

ding ngay, phit hop vài chuan muc Ice loan, che de Ice toan (doanh nghiep) Viet Nam va cac quy dinh

phap ly c6 lien quan den viec lap va trinh bay Bao cao tai chinh.

CONG TV TNHH KIEM TOAN VA TIT VAN APEC

Thay mat va dal dien

D6 Ngne Him

Giant die

GiAy chi:mg nhan clang k hanh nghe kiem toan s6 0595-2018-095-1

Phan Thanh Tti

Kim toan vien

Giay chUng nhan clang kY hanh ngh6 kiem toan s6 1225-2018-095-1

CONG TV TNHII MTV NI-IA XUAT BAN THANH HOA BAO CAO TAI CHINI1 248 Trail PIM, plurang Ba Dinh, Thanh ph6 Thanh bloa, Tinh Thanh HOa Cho na'm tai chinh ket thnc ngdy 31/12/2017

BANG CAN DOI KE TOAN Tai ngay 31 thang 12 nam 2017

Dan vi tinh: VND

TAI SAN Ma se) Thuy6t

minh 31/12/2017 01/01/2017

A. TAI SAN NGAN HAN 100 5.396.237.529 3.754.943.460

1. "Tiin va cac khoan tuung &rang ti&I 110 2.764.346.033 1.143.245.399

1. TiL 1 I 1 V.01 2.764.346.033 1.143.245.399

II. Dau tn tai chinh ngan han 120

3. Dau tu nam gift d6n ngdy dao han 123

III. Cac khoan phai thu nga'n ban 130 2.590.890.923 2.483.663.963

1. Phai thu ciia khach hang 131 V.02 2.487,195.303 2.291.779.303

2. Tra trade cho nguai ban ngan han 132 V.03 395.620 395.620

6. PIMA thu ngan han khac 136 V.04 103.300.000 191.489.040

7. Dij pheng cac khoan phai thu khO dOi (*) 137 -

IV. Hang ton kho 140 V.05 15.822.285 28.917.740

1. Hang t6n kho 141 15.822.285 28.917.740

V. TM san ngan ban khac 150 25.178:288 99.116.358

I. Chi phi tra truorc ngan han 151 V.08 -

2. Thue GTGT duoc khan tn. 152 25.178.288 99.116.358

3. Thud vã cac khoan khac phai thu Nha nmac 153

5. Tai san ngan han khac 155

B. TAI SAN DA! HAN 200 88.168.182 378.632.654

I. Cac khoan phai Au dai ,han 210

1. Phai thu dai han cna khach hang 211 V.02

7. Du phong phai thu dai han khO doi 219

II. Tai san c6 dinh 220 17.910.000 26.865.000

1. Tai sari di dinh hiln hinh 221 V.07 17.910.000 26.865.000

- Nguyen gici 222 468.538.900 468.538.900

- Gia tri Imo men Iiiy Ice(*) 223 (450.628.900) (441.673.900)

2. Tai san c6 dinh thue tai chinh 224

3. Tai san c6 dinh vo hinh 227

III. Bat dOng san dau tu• 230

IV. Tai san d& dang dai han 240 70.258.182 70.258.182

2. Chi phi xay dung ca ban dà dang 242 V.06 70.258.182 70.258.182

V. Dan Itr tai chinh dai han 250

3. Dau tu g6p van vdo don vi khac 253

VI. Tai san dai han khac 260 281.509.472

1. Chi phi tra truck dãi han 261 V.08 281.509.472

TONG CII)NG TA! SAN 270 5.484.405.711 4.133.576.114

Ke toan truung

Trinh Van Hiap

7

Thanh 140a, ngay 06 thang 03 nam 2018

d6c

CONG TV TNI 1-1 MTV NI1A XUAT BAN THANE! 116A 13A0 CAO TAI CHIN!]

248 Tran 13116, phtrang Ba Dinh. Thanh ph6 Thanh 1-10a. Tinh Thanh Floa Cho nam tai chin!' Wet thuc nay 31/12/2017

BANG CAN DOI Kt TOAN To ngay 31 thAng 12 aim 2017

( Tien theo)

NGIJON VON Ma s6 Thuyet

mink 31/12/2017

Dan vi tinh: VND

01/01/2017

A. NO PHA! TRA 300 4.339.178.227 3.068.325.355

I. Ncr ngan han 310 4.339.178.227 3.068.325.355

I. Phai tra nguari ban ngan ham 311 V.09 3.014.624.654 2.230.735.822

2. Ngutti inua tra tin try& ngan han 312 V.10 11.550.000 40.050.000

3. Thud va cdc khoan phai flop Nha nut 313 V.I1 4.920.000 2.290.850

4. 'Thai tra cOng nhan \den 314 232.972.563 194.789.842

5. Chi phi phai tra ngan han 315

6. Phai tra ti0i b0 ngan hart 316

8. Doanh thu chin thvc hien ngan han 318

9. 'Thai tra ngin han khac 319 V.12 1.075.111.010 775.334.796

10. Vay va no thud tai chink rigan han 320

11.Dv phOng phai tra ngan han 321

12. Quy khen thutmg plinc Ich 322 (174.875.955)

14. Giao dich mua ban lai trai phieu chinh pH 324

II. N9. dal han 330

1. Phai tra dai han ngithi ban 331 V.09

5. Phai tra n01130 dai han 335

8. Vay va no thue tai chinh dal han 338

B. VON CHI) SO HUI) 400 1.145.227.484 1.065.250.759

I. Vtin cho sd. him 410 V.I3 1.145.227.484 1.065.250.759

I. V6n g6p ctia chi) sO hUt 411 1.455.487.352 1.455.487.352

2. Thang du v66 c6 phan 412

3. Quyen ch9n chuyen di trai phieu 413

4. Von khac cOa chO sohrru 414

5. CO phieu ngan quy 415

7. Chenh Itch t gia hoi doai 417

II. Lgi nhuan chin phan phOi 421 (310.259.868) (390.236.593)

II. Ngutin kinh phi va cdc quy khac 430

I. Ngu6n kinh phi 431

TONG CONG NC VON VON 440 5.484.405.711 4.133.576.114

NglrUi lap bia'n

Nguy'en Hfru Thanh

GONG TY TNITH MTV NI-IA X.UAT BAN THANH I-16A BAO CAO TAI CHINH

248 Iran Phá, phuttig Ba Dinh, Thanh pH') Thanh Hoa, Tinh Thanh Flee Cho narn tai chinh ke't thuc ngay 31/12/2017

BAO CAO LUU CHUYEN TIEN TE

Theo phuong phap gian tiep

Nam 2017 Don vi tinh: VND

Chi tieu Nam nay Nam trutc

I. Lim chuyen tien tir boat dOng kinh doanh 1.621.100.634 584.237.115

I. Lvi nhuOn nit& than . 79.976.725 10.741.900

Didu chinh cho ceic khoan 8.955.000 8.955.000

+ Khali hao tai-san c6 cljnh 8.955.000 8.955.000

+ :Cac khoan chr pining

- 4i.aiy16 chenh lech ty gia hOi doai chua that hien

- (Lai)/ai tir hoat c1Ong dal] Ur, boat dgng khac + Chi phi lai vay

Lvi nhuOn/(15) In' hoot dOng kinh (Thank frithc thay dai van hem thing 88.931.725 19.696.900 - (Tang)/giarn cac khoan phai thu (33.288.890) (390.371.240) - (Tang)/giam hang Mn kho 13.095.455 (11.436.947) - Tang/(giam) cac khoan phai tra

(kheng keIai vay phai tra, thue TNDN phãi Op) 1.270.852.872 934.588.327

- (Tang)/giam chi phi tra fru& 281.509.472 31.760.075

- Tien lai vay da tra - Thud thu nhap doanh nghi'ep da nOp - Tien thu khac tit boat dgng kinh doanh 296.249.569 - Tien chi khac tir hog idgng kinh doanh (296.249.569)

11. Luu chuyen tien ter hoat döng dau ttr I. Tien chi de mua sam, xay dung TSCD va cac tai san dai han khac

Tien thu tir thanh 19, nhoong ban TSCD va cac tki san dai han khac Tien chi cho vay, mua cac cong cti no cua dun vi khac Tien thuh6i cho vay, ban lai cac- cOng cu no caa don vi khac Tien chi dati to gOp von vao dcm vi khac Tien thu hoi dau to gap v6n vAo don vi khac

7: Tien thu. Jai cho vay, co Mc va nhuan doge chia

III. Lou chuyen tien tr hoat dOng tai chinh I. Tien thu tir phat hanh co phieu, nhan vent gOp cna chn sâ hau 2. Tien chi tra v6n gOp cho cac chU sa hau,

mua 1M cifi phieu cna doanh nghiep da phat hanh 3 Tien vay ngan ban, dai han nhap dont 4 Tien chi tra ng g6c vay 5 Tien chi tra nu thue tai chinh 6 CO tire, loi nhuan da tra cho chu sU hau

Lou chuyen tien thuan trong

Tien va twang dtrung lien du kji Anh krerng cna thay d6i tY giá hol dodi quy dOi ngoai te

Tien vii tuung throng tin cuoi kji

1.621.100.634 584.237.115

1.143.245.399 559.008.284

2.764.346.033 1.143.245.399

Thanh H6a, ngay 06 thang 03 narn 2018

Nguti lap bieu

• tuni MR/

K'e Wan truung

Trill!) Van 1-liep

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9

C6NG TY TNI1121 MOT V1EN NRA X1,1AT BAN THANE! HOA BAO CAO TAICHiNH

Din chi:So SO 248 Thin l'hO, l'hutng 13a Dinh. ThOnh Olt) .fhanh Huh. Thanh Hoh Cho gam tni (Minh ket thuc ngdy 31/12/2017

BAN THUYET MINH BAO CAO TA1 CHINH

Cho nam tai chinh kat thtie ngay 31/12/2017

I. DAC DIEM HOAT DQNG DOANTI NGHIEP

1. Hinh thin s6 him vAn

Cong ty TNHH mAt thanh vien nha xuat ban Thanh H6a la mAt doanh nghiAp, dugc tharth lap theo glay chimg

nhan clang kinh doanh 7800239312 dang k9 Mn clau yao itgay 18 thang 4 nam 2011 do so: ke hoach va dau ttr

tinh ThanItHeia cap. Bang thay den lan thir nhat ngay 13 thang 01 Main 2014.

Trpso chinh cüa cong ty: So 248 Tran PLO, Phuong Ba Dinh, Thanh ph o Thanh Hod, Thanh Hoa, Viet Nam.

Von Hen IA: 1.493.217.000 dimg

(Bang chi? agit ban tram chin nnim ba tr*ihai tram aural bay nghin) .

- Unit we }lout dCing kinh doanh

Hoat dAng kinh doanh chInh dm CC:mg ty theo giay ch6ng nhan dang ky kinh doanh la:

Xuat ban sack

In An;

Dich yp lien quail den in;

Sao chep ban ghi cac loai;

Ban buon chuyen doanh khac chga dirge phan vao dau

Xuat ban cac danh mile chi dan vPdia chi;

Xuat ban bao ,tap chi vá cac An pham dinh k9;

.Hoat Ong xuat ban khac;

Ban barn- de) Ming khac cho gia dinh;

Quang cao. Chi tik: Dich yp quang cao ya truyen thong,

NIEN DC) Kt TOAN, DON VI TIEN TE S1TY DUNG TRONG Kt TOAN.

KV ice' toan, dun vi tin te sir dung trong kA loan

Ks' kA toan Main cOa Cong ty bat clan t6 ngay 01/01 va kAt thuc vao ngay 31/12 hang nam.

Dan vi tin tA sir dung trong ghi chap kA toan la ding Viet Nam (VND)

III. CHUAN MVC VA CHE DO KE TOAN AP DUNG

ChQ dQ ktoán at) dung

Clang ty Ap dung ChA dA kA toan doanh nghielp ban hanh theo Thong tu s6 200/2014/TT -.BTC ngay

22/12/2014 cua BO truerng B6 Tai chinh va ThAng tu: s6 75/2015/TT-BTC ngay 18/5/2015 dm BA Tai

. chinh vA viActitrang dan sfra d6i, bA sung TT200/2014/TT-BT

Tuyen hA v viQc tuan thit Chuan rntyc kA titan va Ch Q c1Q kA toan

Cong ty da ap ding cac Chuan muc kA toan ViAt Nam va cac van ban huong dan Chuan nitre do Nha nuot

da ban hanh plia hap yeti hog Ong caa Doanh nghiép. Cac bao cao tai chinh duoc lap.va Unlit bay theo

10

CONG TV TNI-H1 MOT THANH VIEN NHA xuAT BAN THANE! HOA BA° CAO TAI CFIINH Dia chi:So SO 248 TrOn Phil, Phtrang 13o Dinh, Thanh phi') Thanh Hon, Thanh Ikon Cho !Pim tai chinh kat thine pony 31/12/2017

dang nue quy clinh cua tang chuan mirc, thong tu: lie:ding clan thve hien chuan mire ve Che de ke toan hien

hanh clang ay clang.

3. Hinh thiit kE loan áp citing

Gong ty áp dvng hinh thac se ke Wan: Nhat chung tren may grill

IV. CAC CHINH SACH KE TOAN AP DUNG

.1. Nguyen ttic chuyen di Brio ctio tai chink kip bang ngogi te sang Deng Viet Nam

Ctic logi tfi g!á hei foal tip Ming trong ke twin.

Cong y áp dung t9 giá giao dich thirc te va t9 gia ghi se;k toan de thirc hien ghi se ka toan GAG nghiep vii kinh tE phat sinh bang ngoai te. Vic áp diing tang lovi t9 gia hei doai sir dung trong kO toan tai Cong ty tuan the theo hire:mg dan tai Thong ttr se 200/2014/TT-BTC ngay .22 thang 12 nam 2014 Oa Be) Tai chinh.

Nguyen Ilk xtic etinh lei suet thyr te (lei suet hieu Mc) Ming de chief khan fang tient

a) La Lai suat ngfin hang thuang mai cho vay dang ap dung phi bin trail thi trueing tai thai diem giao dich;

b),Trueing hap khong. xac dinh dirge lai suat theo diem a neu tren thi lai suit thirc t la lai,suat doanh nghiep c6 the di vay dual hinh that Oat hanh, ceing Cu no kitting có quyen chuyen doi thanh cO phieu (nhu phat hanh trái phieu thuang khOng- c6 quyen chuyen dOi hoc vay bang khe mit thong finking) trong dieu kien san Kuhl, kinh doanh dang dien ra binh thtrang

Nguyen tric ghi nhan cac khoan lien va ctic khoiin twang dwang tin.

Cac nghiep vu kinh tO phat sinh bAng ngoai te dirge quy dgi ra deng Vie+Nam theo t9 gia giao dich thirc te tai thai diem pha+sinh nghiep vv. Tat thai diem lap ha° cao tai chinh so da tien mat, tien geri ngan hang bang ngoai te dirge quy dee theo t9 gia inua vao cOa ngan hang thuang mai noi Cling ty ma tai khoan cOng bo vac) ngaylap BCTC.

Cac khoan tuang throng tienTa cac khoan du Pr ngan, livn co theti han thu hi khemg qua 3 thang ketilt ligay du tir c6 kha nang chuyen del de clang thanh met lucmg tien xac dinh va kheing 06 rOi ro trong viec chuyen dai thanh tien tai tiled diem bao cao.

Nguyen teic ke torin cdc khoan deli tic tai chink

a) Chang khoan kinh doanh

La cac loai chang khoan theo quy dinh cOa phap luat Clang ty nam giLt vi rnyc dich kinh doanh (ke ca chang khoan co that gian Ciao han tren 12 thangmua vao, ban ra de Id& Jai). Chang khoan kinh doanh bao gem:

Ca phieu, trai phieu Mem yet tren thi fru:Ong chang khoan;

Ca.c. loai chang khoon va Gong cv tai chinh khac.

Thai diem ghi nhan Gee khoan chang khoan kinh doanh la thai diem Ceing ty co quyen so: bun, cu the nhir sau:

Chang khoan Mem yet dirge ghi nhAn tai thai diem khop ten]) (T+0);

Chang khoan chua niem yet duet ghi !than tai that diem chinh that c6 quyen sO him theo quy .dinh cOa phap luat.

Can ca trich lap dir phong giant gia: Cugi Men de k8 loan, nu gia tri thi twang dm chung khoan kinh doanh bi giam xuong thap han gia gee, thi loai chi:mg khoan nay dirge lap eh; pheing giam gia.

b) Cac khoan dati tin nam girt den ngay dao hin

Gia tri ghi 56 cOa khoan clau ttr nam gill den ngay dao han, sau ghi nhan theo giá gee ban &du, dirge ghi nhan theo gia tri hgp 19 (bang gia g6c sau khi da dieu chinh theo gia tri ten that) Ton that dirge xac dinh theo (BCTC cea doanh nghiep phat hanh trai phieu/c6 phieu inn daVngan hang nhan tien giti.../hoactheo gia thi truang). Neu tan that xac dinh dime met each tin ea)/ se ghi giam khoan

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CONG TY TM-1H moT THANEI VIEN NHA XUAT BAN TIANI-1 BOA BAO CAO TAI Dia chi:S6 Sn 248 Lain Phu. Phtalyng Ba Dinh. 'LIDA ph Thanh tioa. Thanh Hod Cho narn tin chinh k& thnc ngay 31/12/2017

dau ttr. Sau kin da gin nhan ten that, neu c6 bang chang chac chan cho thay khoan ten that co the thu hei lai, tin khoan ton that da ghi së dugc hoan lai (oho den mat bang tang so tan that da ghi nhan ea° k9 tru:O:c) (theo CMKTQT: ne^u thu het coo how gia goc thi phein coo han sff gill. lot tren TK 412 — khong ghi vim thu nhap Tai then diem lap Bao cao tai chinh, tat ea ode khoan dau tir duct phan loai la the khoan mac tien te co gee rig* te duct danh gia lai theo 19 gia giao dich that te °Lien k9: Ty gikap dang dOi voi cac khoan dau tu Ram gat den ngay dao hgn khac la t9 gia mua ciaa ngan hang ma. C6ng ty thuang xuyen co giao dich.

c) Cac khoan cho vay

Gia tri ghi se) cac khohn cho vay dude xac d nh theo gia gee. Trong giai doan cha tat toan, cac khoan cho vay dirge trich lap du phong phai thu khO dOi nhtreac khoan no phai thu kft6 den caa Cong ty. SO trich lap dv phong dupe phan ánh trong chi tieu Dv pheng phai thu ngan hari/dai han khO doi tr8n BCDKT caa Cong ty; Tai. then diem lap Bao cao tai chinh, tat eá cac khoan cho vay dirge phan loai la can khoan mac tien t co ge)c ngoai te dune danh gia loi theo t9 gia giao dich thvc tO cu6i k9 la t9 gia mua eOn ngan hang la ngan hang ma Cong ty thuang xuyen co giao dich.

d) Dau tu vao c8ng ty con; ceng ty lien doanh, lien ket

T9 le quyen bleu guy& la can dr de xac dinh mei quan h dau tu von tai cOng ty. Ca the : COng ty chiem trEn 50% quyen Neu quyet (hoac dun' 50% nhung,throc one en- dong khac chap thuan dune phan loai là dau tu van ding ty con ; neu t9 le quyen bleu quyet (trac tiep Va gian tiep) tir 20% den duni 50% dm ben nhan-dau tu ma kh8ng c6 thoa thuan khae dirge phan looi la dau tu van cong ty lien doanh, lien -ket Khoan dau tu van Gong ty con, citing ty lien doanh, liduket dirge ke toan theo phu:ang phap gia gee, ban gem giá mua Ong chi phi lien quan true tiep den vice dau tu (au cO). Lgi nhuan thuan dirge chin trier:Mg ty con, ceng ty lien doanh, lien ket phat sinh Sau itgay dau tu: dupe ghi nhan van Ban can Kat qua hoot clang kinh doanh. Cac khoan dirge chia khde (ngoai lgi nhuan thuan) :dune col la pLan thu hal can khoan dau tu va &roe ghi nhan la khoan giam trir gia gee dau tu; Dir phong tem that khoan dau tu vao don vi khac dirge lap vao Mai diem kat Mac nam tai chinh, Dir phemg ten that khoan van gau tu dupe lap khi vem gop that te cOa cac ben 4.i t6 chac kinh tA lOi han van chi"! ser hau Mire c6 cOa to chac kinh Le tai then diem Iap du: phong. BCTC dung de xac dinh ton that la BC-IC hop nhat, hoac BCTC rieng (neu to chat kinh te nhan van gop khong phai lap BCTC hop nhat)

d) Dau tu: van °Ong cii v8n elm don vi khae:

Dau tu: van cOng op yen dm don vi kliac dirge ghi nhan theo gia gee. Dv pheing giant gin dal( tu dugc lap vao then diem ket thac nam tai chinh neu xac dinh dune gia tri hop 19: là gia thi twang; hoac dp:phOng ten that khoan ven ,clau tu: dirge lap khi van gap thp:c te cnacac ben tai to-chi:re kinh t8 Ian bon vem chit se: han that c6 dm to chat kinh te tai thed diem lap dir phong (nett khong xac dinh dirgagia. tri hop 19). BCTC clang de ?ca. ° dinh ten that la BCTC hop nhat, hoae BCTC rieng (neu to °hire kinh te nhan von g6p kh6ng phai lap BCTC hop nhat)

e) Cac phuang phap kA toan dei yen cac giao dich khac lien quail den dau tu tai chinh:

Gino dich hoan dOi 06 phieu dirge xac dinh theo gia tri hop 19 tat ngay trao dn. Giá tri hap 19 Qua co phieu làgia thing cau tai ngay trot) den (hoac gia clang dra eOn phien giao dich trate lien kA ngay trao d8i) tren Mitt:Ong niern yet/tren san UPCOM. lioac la gia do cac ben thea thuan theo hop clong, hoac gia tri se) sach tai tiled diem trao den; Giao dich dau tu: duni hinh thac Op von: Cong ty g6p von van Cling ty ABC bang tien.te va bang tad sari phi tien te (TSCD, HTK, chi phi...). Cac tai sari phi tien t klainang di g6p van dupe danh gia lai vá da dirge can ben tham gin g6p von vac) COng ty ABC chap nhan. Chenh lech giCra gia tri ghi so va gia tri danli gia lai phat sinh tai then diem gap von da du:gc ghi !Than het van thu nhap /chi phi Qua hoat clang khac ngay trong nam phat sinh. Giao dich dtrai hinh that mua lai phan van gop:‘Khi thanh toan cho ben chuyen nhugng van bang tai san phi tieute, tay then terng loai hinh tai sari phi tien t duge, sCr clang , Ceng ty sO ghi nhan doanh thu, gia van ( neu tai sari la hang ten kho) , ho4c ghi nhan doanh thu, thu nhap khac, chi phi khac...(neu tai san la TSCD); haat ghi nhan lai, le haat ging Lai chinh (neu tai san la cac Gong ca van, cong cv no)

12

CONC TY TNI-11-1 MOT THANI-1 VIEN NUIA XIJAT BAN THANI-1 ROA BAO CAO TAI CI-11N1-1

1Dia chi:S6 S6 248 Tran Pha. PhuOng 13a Dinh. That'll ph6 Thanhl-loa. Thanh Hoâ Cho narn tai chinh kot thnc ngay 31/12/2017

Plitrang phap ke toan deb vai khoan co tac dirge cilia bang c6 phieu: Con; ty- chi theo doi s6 Juana c6 phieu dirge nhan gen thuyet minh Bao cao tai chinh, khong ghi nhan tang gia frj khoan Clau tic va cloanh thu hoat clang tai chinh.

6. Nguyen die ke twin tut ph& u

Tieu chi phan loai cac khoan phAi thu: Phai thu cis khach hang gem cac khoom phai thu mang tinh chat divan mai Oat sinh tr giao dich c6

tinh chat mua — ban,n1nr: Phai thu ve ban hang, cung cap dich vu, thanh 19, Altana ban tai san.... Phai thu nal b'a gam cac khoan phai thu airs Cana ty IA don vi cap trail va cac xi nghiep, chi nhanh la

dan vi cap dual tret thu'ac kliong co tic cach phap than hach toan phe tibiae; Phai thu khae la cac khoan phai thu can lai kliong dirge phan loai la phai thu khach hang, phailliu nei

be. Khoan.cho vay dirge phan loai là khoan phai thu khi lap BCTC

Khoan pita' thu cis kliach hang dirge hach Man chi tiet cho tang den tugng, tang n'ai dung phai thu, theo doi chi tiet han thu hei, thee del chi bet theo nguyen te. Cac khoan phai thu co that gian dao han con Si dual 12 thang (dtcal nr61 chic ky san sucir kinh doanh) tai thai diem ,lap BCTC thi dirge phan loai IA tai san ngan han; cac khoan phai thu can lai khemg dirge phan loai là ngan han thi dirge phfin loai la dai han. KM lap BCTC, cac khoin phai thu dirge tai phan loai lai theo nguyen tac nay. C6ng by dive hien danh gia lai cac khoan phai thu cüa khach hang có gac ngoai te Si tat ca cac than diem lap Boo cao tai chinh. T9 gio giao dich thirc te klii danh gia Jai klioan phai thu cOa khach hang IA ty aia inua ngoai t cOa ngan hang Hwang mai ABC (nai Cong ty chi dinh khach hang thanh toan tai then diem lap Bao cao tai chinh, hoac ncri Cana ty thirang xuyen co giao *It) Ng phai thu kluing dirge ghi nhan cao hart gia tri co the thu hal. Dçr phOng ng phai thu kho dal dirge lap tai thai diem lap BCTC theo deng qui dinh hien hanh.

7. Nguyen uk ghi nhein hang din kho:

Nguyen tac ghi nhan hang tan kho: Hang ten kho dirge tinh theosgia gac, twang hop gia,tri thuan‘cO th'e thge hien dirge Map han gia goc,thi tinh theo gia tri Milan co the thirc hien dirge. GS gric hang ton kho bao gain chi phi mua, chi phi che bien va cac chi phi lien quan trgc tiep kliac phat sinli de c6 dirge hang ton kho a dia diem va trang thai hien ti

Phircmg phap tinh gia tri hang ten kilo: CS tr1 hang tran kilo dirge xac dinh theo phirang phap dich danh /binh quein gia guyen/nhap twat xual

Phtrang phap hach toan hang ten kho: Hang tan kho dirge hach toan theo phircnig phap ke khai thirang xuyen Hwang phap l'ap thy pining giain gia hang tan kilo: Dtr phOng giam gia hang ten kho dirge lap vao than diem lap BCT la s6 chenh lech girra gia gen cis hang ton kho Ian hob gia tri thuan c6 the 'Mix hien dirge efia chimg. Cana ty Lap dg phOng giam gia hang ton kho theo dOng qui dinh hien hanh.

8. Nguyen tic gill nhan va khau hao TSCD, TSCD flute Si chinh, bat clang san &au tic:

a) Nguyen lac k toan TSCD 111-I, TSCD VI-1:

Tai san c6 dinh hub hinh, Si sari c dinh ve hinh dirge ghi nhan theo gia gee. Trong qua trinh sir den, tai san c6 dinh him hinh, tai san c6 elinli vi5 hinh dirge ghi nhan theo nguyen gia, hao man lu9 ke va gia tri con lei;

Trona qua trinh sir deng cat chi phi nfing cap, cal tao, sCra chtla duy tu sê dirge ghi tang nguyen gia, hoc ghi vao chi phi san xuat kinh doanh illy thuac van hieu qua ma cac chi phi nay mang Jai cho TSCD dO theo clang hirong dan ye the da quan 9 va scr Ming TSCD hien hanh.

Khau hao dirge trich theo phaang phap &rang Mang. S6 phai khau hao tinh theo nguyen gia (hoe bang nguyen gin tra di chi phi khi thanh 19). Thari gian khau hao áp deng thee ThOng tic 45/2013/TT-BTC ngay 25/4/2013 cis BO Tai chinh krona dan die d quart 19, sir della vã trich khau hao tai san co dinh). Thai gian khau hao tai san co eh dirge infrc anti Mar sau:

Nha caa, vat kien Ube 05- 50176571

May inoc, thiet bi 03 - 20 nal??

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CONG TV TNI.11.1 MOT THAN1-1 V1EN NI-1A XUAT BAN THANI.11-16A nAo cAo TAI CHINN

Dia chi:SO SO 248 Trim l'hubng Ba Dinh. Thant' phi; Thanh Iloa. Thanh Hoâ Cho nail) liii chinh kCt thüc ngay 31/12/2017

Phirang tin van tai 06 - 30 116111

Thiet bi dung cii quail Ij, 03 - 10 nom

Quyen sir dimg dal 50 nom

Cong ty tuan the nguyen tAc kA man kill thirc hi'en ke toan TSCDI-111, theo huang d4n tai IT 200/20 14/TT-BTC cea BO Tai chinh riga), 22/12/2014

b) Nguyen tac kE toan TSCD thue tai chinh:

Hap (tong thue tai sail dugc‘phan loai thue tai chinh neu ben cho [hue ca r chuyen giao phan Ian rOi ro va Igi ich gan Iin vai quyen sâ him iài san cho Cong ty. Tai san co dinh thue tai chinh dugc phan anh theo gia thap han glut gia tri hop tai são va gia tri hien tai cüa cac khoan thanh than hen thue toi thidu tai 0166 diem kheri du thue tai san. TSCD thud tai chinh duce trich khAu hao nhu TSCD cOa C6ng ty. Dai vol TSCD time tat chinh ,khong

chac chan sê dirge inua lai thi se dtroc tinh trich khau hao theo thai han thud khi th6ri han thue ngan hcm thai gian sir cliing hal ich cOa na.

c) Nguyen the kA then Bat Ong sari driu lir:

Bat Ong san, dati tu cho thue dirge nhan theo tiguyen gia, hao mem My Ice va gia tri can lai va dirge tinh, trich khau hao nhu TSCD khac elm C6ng ty. Bat dOng san dau tic ch& tang gia throe ghi 1111411 theo gia tri thuan (bang nguyen gia air di ten that). Ten that duct gui nhan vao gia von hang ban trong kj, phat sinh. Khi thanh 15', ban bat Ong san dau tic, chenh lech.girra lien thu Oman tir vie ban tat san veri gia tri can lai cea tai sansdau tu,ducyc ghi ;than vao Bao cao ket qua hoat ging san xuat kinh doanh trong k; Viec chuyen lir bat Clang san chO sex hire sir dpngthanh bat Ong san dau tic chi khi c6 sir thay del ye mix dich sir dung ithu eacttrutmg hop chi] se: hitti chain dirt sir &ring tai ,san do va bat dau cho ben khac flute hog deng hoac khi ket thee giai doan Nay dung. Vie chuyen 16 bat dOng san dati fir sang bat dOng san

hirru sir clung hay hang ton kho chi khi co sir thay doi ve mie dich sO dung nhu cac truang hap chit sey Lau bat dau sir dung tai san nay lioac bat dau trien khai cho awe dich ban

9. Nguyen tat ke loan odic hgp thing hop Mc kink &tank.

a) Khi Cong ty IA Ben gap ven:

Tai san gap van là tien, hang ten kho, chi phi.., &roc ghi giam Mang (mg tang phai thulchac; Tai san g6p von IA tai san phi den te (nhu TSCD, BBDS) va khongphai chuyen quyen sO him thi kh6ng ghi giam ma duct theo doi chi tiet dia diem, vi tri, nal dAt tai san; Neu TSCD, BDS khi gop von phai chuyen 0)161 so:

va TSCD hinh thanh trong qua trinh dang xay dung tai .san (tong kiein soat, thi së ghi giam tai san tang chi phi dau tic xay dung. Khi tai san hinh thanh, ban giao dim vao sir dung, së glii tang tai san theo gia tri dirge chia phe hap voi mpc dich sir dyng Nguyen the ghi nhan doanh thu, chi phi: Cong ty áp dung nguyen thc ke toan chung nhu vOl cac boat deng kinh doanh thong thuang khac: Cling ty theo doi Hong cac khoan thu nhap, chi phi, cong ng lien quan den hop Clang hop tac kinh doanh va thirc hien phan be cho cac ben trong lien doanh theo hop 'long hop tac kinh doanh.

b)Khi Cong ty IA ben nhan von grip: Cong ty theo dOl rieng phan van g6p va tai sari nhan ve là khoan phai tra khac (khong ghi tang von chit so: 1161.). Nguyen the ghi nhan doanh thu, chi phi: ang ty áp dung nguyen tac kA loan chung nhu vai cac hoat Ong kinh doanh th6ng thirang khac: Cong ty theo doi rieng cac khoan thu nhap, chi phi, cemg no lien quail den hop (long hop tac kinh doanh va [hire hien phan be cho cac ben trong lien doanh theo hop dong hop tac kinh doanh

10. Nguyen tac ke loan thue TNIIN hat: Mi.

a) Nguyen the kA toan Tai san thue thu nhap hoan la':

Tai san thue thu nhap hoan lai duoc ghi nhan khi ang ty du tinh chae chAn c6 throe Igi ich tinh thue thu [Map trong tuang lai dal voi cae khoan chenh Lech tam thoi throe khau tr6/khoan 16 tinh thuehru dal thue elma sir dung.

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CONG TY TNI-II-1 MOT THANI.1 VII:N NI-IA XUAT BAN THANE! 1-1OA

13A0 CAO TAI CI-11N1-1

Dia chi:SO So 248 Tr ian Phu. l'huOng 13a Dinh. Thanh phó Thanh Hod. Thanhl-loa

Cho nam lai chinh lc& thoc ngay 31/12/2017

Thue suat [hue TNDN hien hanh la 20%, Cong ty khong thgc hien VI nix IS thue thu ithap !loan lai veri Thue thu nhap !loan lai phai tra do khong ding 401tugng va ca quart tine quan 19.

Tai san thus thu rthap hoan lai chtra dugc gin nhan se duce (Thin) gia lai de ghi [than b6 sung, lam giam chi phi thue hoan lai, khi Ding ty dirr tinh chic elfin c6 duce Igi ithuan tinh thue trong Wang lai.

b)Nguyen tAc kA toan thue TNDN phai trA:

Thu e thu nhap hoan lai phai trA &roc ghi ithan kin phat si nh cheith lech lain thai chiu thue. Khoan chenh lech tarn thoi nay lam phat sinh khoan thu e thu ithap phai tra khi xac dinh thu nhap chiu thu e trong tuang lai (khi gia tri ghi so dia cac khoan ingc thi san dtrgc,thu hoi hoac no phai trA dirge thanh toan) Thue suAt thue TNDN hien hanh la 20% Ging ty kitting thgc hien bill tth Thue thu nhap hoan lai phai trA vai IS thug thu nhap hoan lai do khong ding clOitugng va ca quan thue quan

11. Nguyen tate ká loan chi phi Ira truitc.

Chi phi tra truac, phuong phap phan be va then gian phan be - ky han phan b cOa Cling ty nhu sau:

SO Ti

Logi chi phi Phuang phap phan bO Then gian phan be

I Chi phi quang cao tar& boat Ong Theo san lugng san xuat 36 thang

2 Chi phi dao tao Theo dg toan 36 thang

3 Chi phi bao hiem Theo dtrang thing Theo hgp dong (lieu cc' the tUng loai...)

4 Chi phi la' trai phieu/lai vay... Theo duting thAng Theo kY han khi phrit hanh/khi vay...

5 Chi phi khAii hao tai san ce dinh Theo duang thing Theo, timg loai tai sari Cu the

12. Nguyen lac ka twin fly plait fro.

lieu chi phan loai cac khoan phai tra: Phai tra ngtrai ban goin cac khoan phai tra mang tinh chat Uniting mai phat sinh tic giao dich ca tinh chat inua ban hang boa, dich vg, thi san. Khoan phai tra bao gam cac khoan phai Ira khi nhap khan thong qua ngueri 'than Oy thac Phil tra nen bi5 goin cac khoan phai tra girra Cling ty la dun vi cap trent va cac xi nghiep, chi nhanh la dan vi cap duen trgc thuOc kitting co, tic cach phap nhan had) toan phi) thu0c; Phai tra khac là cac khoan phai tra can lai kh6ng dtrgc phan loai la phai tra khach hang, phai tra nOi b0.

Khoan phai tra dugc hach toan chi tiAt cho tinig di tugng, tang nen dung phai tra, theo doi chi tiet ky han tra, theo den chi tiet theo nguyen te. Cac khoan phai trA c6 th&i gian dao han con lai riven 12 thang (dual mat chit kp son xutit kinh doanh) tai then Chem lap BCTC thI dugc phan loai là ng ng5n Ilan; cac khoan phai tra con lai kitting duce phan loai là no ngan ban thi dirge phan loai là ng dai han. Khi lap BCTC, cac khoan phai trà dugc tai phan loai lai theo nguyen tac nay. • Cong ty thgc hien danh gia lai cac khoan [Thai tra ngueri ban c6 gee ngoai t tai tat ca cac thai diem lap Be° cao tai chink 19 gia giao dich thgc te khi danh gia lai khoan phai tra liven ban IA tY gia ban ngoai cOa ngan hang thuang mai ABC (ncri Cong ty chi dinh khach hang thanh toan tai then diem lap Bao cao thi chinh, hoac nal ang ty aiding xuyen cO giao dich), Cong ty së gin nhan ngay inOt khoan phai tra khi c6 bang eking cho thAy mOt khoan ten that chic chAn xay ra, theo dung nguyen the than trong. Ng phai tra khong dirge ghi nhan thap ban gia iri lighth vg phAi thanh toan.

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CONG TV IN1-11.1 MOT THANI-1 VIP,N NI-IA XUAT BAN THANI-11-1OA BAO CAO TAI CHINH

Dia chi:S6 S6 248 TrAn l'hn. Hwang Ila Dinh. Thanh pho Thanh I-loa. Thanh Hon Cho nAin tai chinh kAt thnc nay 31/12/2017

1)kr phong no phai tra dirge 15p tai theri diem 15p BCTC theo dOng qui dinh hien hanh.

13. Nguyen Mc gin nhein vay vA no' plait irli th ue lei chink.

Gia tri khoan vay dirge gill se theo tinig Ian giai ngán va tra ng. Gia tri khoan ng thue tai chinh là teng se tien phai tra dirge tinh bang gia tri.hien taieüa khoan thanh toim den thue 101 thieu ho5c giatri hop 19 cna tai san thue con phai Ira tai thai diem lap BCTC. Cac khoan vay va ng time thi chinh clugc hach toan chi tiet va theo del timg dOi tugng eh° vay, cho no, lirng khe trot vay no, timg loai tai san vay no, ky han vay no va &mg tien vay ng Khi 15p BCTC so du cac khoan vay, no the tai chinli bang ilgoai te duce danh gia lai theo ty gia ban dm 'Tan hang nai Cong ty co giao dich vay, time tai chinh.

14. Nguyen lac gin n/ian wi van lido cac khotin chi phi di pay.

Chi phi di vay dirge ghi 1111511 ‘vao chi phi san xuat, kinh doanh Yong k5' khi phat trill: chi phi di vay lien quan trvc tiep den viec day hr xay ,dknig hoc san xuat tai san .da clang dirge tinh vao gia tri dia tai san do (dirge von hoa) khi co dU cac dieu kin quy dinh Yong Clitian mgc KC toan Viet Nam. so 16 "Chi phi diva)?'; Chi phi di vay lien quan trkrc tip den viec dAu tu lay dvng hoc san xuat tai san der clang doge tinh vao gia tri cOa tai san do (dirge vOn hoe), bao gem cac khoan lai tien vay, phan be cac khoan chiet khAu ho5c phi) treii khi phat hanh trai phiêu, cac khoan chi phi phy phat sinh lien quan teri qua trinh lam th6 ttic vay;

IS. Nguyen lac ghi ithOn chi phi pluii Ira.

Trong nain Cong ty co cac khoan chi phi phai tra chti yeti nhis sau: ( neu rO theo thtre t)

Theft truetc tien !rang nglii phep — dirge xac dinh nen se ngay righi phep can lai va mire lacing tucmg Ung phai tra eOa than b0 lao dOng Yong Clang ty; Trich truerc clii phi dien, nu& thang 12 — dirge tarn filth theo mire Wet] thy elm thing 11 (hoe theo ding ky nam fru-6c/ ho5c....); Trich truerc chi phi thau phy - dirge xac dinh theo hop &mg k9 vOl thau pity de dam bao doanh thu pita hop veti chi phi; Trich truerc chi phi tarn tinh gia von san pham hang hen BUS- dirge xac dinh theo dir ton ... Trich truarc chi phi lai vay — dirge xac dinh theo s6 ngay can lai trong nam diva tinh lai nhan yeti lai suAt ghi trong hgp &mg vay

16. Nguyen laic va phicang pluip ghi nhein cdc kholin du ph/ng phoi

Gia tri duct gin nhan cUa inOt khoan dg phong pliai trA là gia tri dirge trac tinh hop 19 'that ve khean Yen se phai chi de thanh toan 'Tina vii ng hien tai tai ngay 15p BCTC. Chi nhilng khoan chi phi lien quan den khoan dkr phOng phai tra da .15p ban dati men dirge bit dap bang khoan du pheing [Thai tra do. Khoan chenli lech gill:a so dkr phong phai tra da 15p 0 kY ke loan truck chua sir dung het Ion han so chr pining pliai tra Pap & kY bao cao dirge hoan 11115p ghi giam chi phi san xuAt, kinli doanh trong khoan chenh lech Ion han eOa khoan dkr phong phai tra ye bao hanh cling trinh xay lap duoc Roan ith5p vao thu 11115p khac trong kY.

17. Nguyen lac ghi ;than &auk thu chita Myr hien.

Doanh thu chua thgc hien dirge ghi 'Than tren ca so: - La s6 liOn cOa khach hang da tra truot cho inOt ho5e nhieu ky lee toan ve cho time tai san; - La khoan lai [khan tarot khi cho vay von ho5e inua cac clang cy Kr; -7 LA khoan chant) lech giaa gia ban hang tra cham, tra grip theo cam ket yeti gia ban tra tien ngay; - La khoan chi& khAti giam gia cho khach hang trong chucmg trinh khach hang truyen then& Doanh thu chua thkrc hien dirge phan be deu vao thu nlip trong nam theo k9 han cUa chOng khi phat sinh.

18. Nguyen iiic ghi an phieu chuyam OÔL

Tai theri diem gin 1111511 ban dAu, trai phieu chuyen tliSi doge ghi nhan rieng biet hai cu phan: phan no gee chicle Oki nhian la no phai tra,,va. phan von (quyen chon co phieu) throe ghi 'than la von er s Lai suat sir eking de chiet khau.dong lien IA Lai sudi cña it& phieu .Chinh phth/trai phieu luring tu Iran ihi iritang nhinig khongchuyen do filed sudi voyphd hien 11161 diem pMt hanh nen dam bao de) tin cay.

16

CONG TY TN1111 MOT THANH VIEN NHA xuAT BAN THANH HOA RAO CAO TAI CHINN

Dia chi:SO SO 248 Trdn PhO. Phirring 13a Dinh. Thanh pho Thanh Hod. Thanh Hod Cho ohm tai chinh 1(6'11116c nga.)131/12/2017

19. Nguyen Mc gill nhOn von chil SY hair

a) Nguyen tac ghi nhan vem gem dia chi) sei hay, Mang du: van co phan, quyen 011911 trai phial chuyen di, van kliac cOa chi) sa him

Van dau tu da chi) so: him dirge ghi nhan theo so vein thirc gap dm chi) ser heti. Thang du von ca phan la-chenh ich gitta gia phat hanh va inenh gia co phial; chenh lech giera gia mua lai co phieu qu'y va gia tai phat hanli c phieu quy Quyen °km chuyen di trai phieu phan anh can pilau von (yuyen chon co phieu) cOa trai phieu chuyen di do

. C8ng ty phat hanh.

b)Nguyen the ghi nhan chenh ich Clanh giá lai tai san.

c) Nguyen the ghi nhan chenh lech ty

Chenh lech t9 giá hi dodi phan anh ten bang can ,c16i k toan la chenh ich t9 gia hi doai phat sinh giai dog') trade hoat &Ong dia Cong ty (chi op dung dgi veri DN da NN nAm 100% VDL c6 thgc then dg an ding trinh trong diem cultic gia gAn vai nhiem vii On dlnh kinh te vi'mo, an ninh, (pee pheng)

d) Nguyen tac gill nhan lgi nhuan Glum phan phOi. •

Lai nhuan sau thu e chin Oh, phi la se) ,Igi nhuan t& cac hoat dens efia doanh nghiep sau khi trir (-) cac khoan dieu chinh do alp dung hei to thay dti chInh sach Re toan va dieu chinh hei t6 sal set titng yeti eOa cac nail] tarot.. Len i nhuan dirge phan phoi cho cac chi) sey heru theo ngh1 quyet hang nam ceia dal hOi clang ce) dong/ceta Hi dong than!) vien

20. Nguyen tac phwong phdp gill nit/In doanh Mu:

a) Doanh thu ban hang: Doanh thu ban hang dugc gill nhan khi d8ng thai th6a man cat dieu kin

Phan Ian red ro va Igi ich gAn iiii vol quyen sO him san pham hoac hang hea da du:gc chuyen giao cho ngirai mum

Cling ty khemg can nam gia quyen quan ly hang hoa nhir nguti sO: hau hang loSa hoc quyen kiern soat hang Ma;

Doanh thu dirge xac diuh tit:mg dM chic chan;

Cong ty dä thu dirge hoac se thu dirge Igi ich kinh tO tü giao dich ban hang;

Xac dinh dirge chi phi lien quail den giao dich ban hang

b) Doan]) thu cung cap 'dich vu: Doanh thu cung cap dich vu du:gc ghi nhan RIO ket qua dm giao dich de) dirge xac dinh met each clang tin cay. Truang hop vice cung cap dich vu lien quail den nhieu ky till doanh thu dutc ghi nhan trong theo ket qua phan acing viec dal-igen thanh vao ngay lap Bang Can dOi k8 toan cOn ky 46. Ket qua cela giao dich cung cap dich vu dirge xac dinh khi thea man cac diet] kin sau:

Doanh thu dirge xac dinh tuang di elide chAn;

Co kha nang thu dirge Igi ich kinh te ta: giao dich cung cap dich vu do;

Xac dinh clime phan ding viec da float) thanh vao ngay lap Bang can di Ice toan;

Xac dinh dirge chi phi phat sinh cho giao dich va chi phi de !loan thanh giao dich cung cap did) vu d6

Phan cong viec cung cap dich vu da !loan thanh dirge xac din') theo phuang phap danh gia ceing viec hoan thanh.

c) Doanh thu hoat deng tai chinh: Doanh thu phat sinh t& tin iai, tin ban quyen, e terc, Igi nhuan duce chia va one khoan doanh thu hoat dOng tai chinh khalc dirge ghi nhan khi thga man dong thoi hai (2) .dieu kin saw

- CO kha Mang thu dirge Igi ich kinh te tir giao dich cle;

Doanh thu dirge xac dinh tuang del chac chan;

CO Mc, Igi nhuan dirgc chin dirge gin nhan kin Cong ty dirge quyen nhan ce tue hoac dirge quyen nhan Igi nhuan tCr viec g6p von.

17

CONG TY TN1-11-1 moT THANI-1 WEN NHA XUAT BAN 1'HANI-1 1-10A SAO CAO TM CH iNfl

Dia chi:SO SO 248 TrAn l'hn, Plotting Ba Dinh, Thanh phi.) Thanh FInA. Ii anh Floa Cho nam tâi chinh kOt auk ngtly 31/12/2017

Doan!' thu hop (long xay dung: Phan dingy* hoan thanh Pea Flgp thing* dung lam ca ser xac dinh doanh thu'thrgc :sac djnh theo phuang phap t../ ie phan tram (%) giCia chi phi dux te dã phat sinh eOa phan piing vice da 'loan MAIM tai met theti diem so vial tong chi phi du than cua hap (long. (hotic theo phirang phcipdanh gia phan cling wee dei hoini thanh / hoac theo pinrang pimp 1)3 le phiin tram (%) girra khei Wong -My lap cla hoan thanh so vai tong khoi Itrongxciy lap phai both? 'heath caa Hop clang).

Thu nhap khac: Thu nhap khac la cac khoan lam tang lot ich cCia Gang ty ngoai twat Ong san xuat kinhploanh cea Cong ty, nIttr: thu thanh 19 tai sari, khohn tien thuong tit khach hang (Bong ghi tang doanh thu) tien bao

iem...

21. Nguyen tew ki twin cac khofin giant trir doanh thu

Cac khoan giain trir doanh thu bao gom:.chiet khan thtrang mai, giam gia hang ban \fa hang ban bi tra lai.

Cac khoan giam air doanh thu thuec bao cao dapc ghi giam doanh thu trong k9, tit true-11g hop phat men sai sot sau khi da phat hanh beo cao se dila ghi giam doanh thu elm k9 phat sinh.

22. Nguyen tec ke loan giO vim hang ban.

- • Khi .ghi nhan met khoan doanh thu, thi se (long thgi ghi nhan met khoan chi phi (gia von) tucmg ang co. lien quan den viec to ra khoan doanh thu do. Chi phi nay Om chi phi ciia tao ra doanh thu va chi phi elm cac truot hoe chi phi phai tra nhung lien quan den doanh thu cOa k9 do.

Chi phi nguyen vat lieu trot tiep tieti hao vugt trail mot binh thuang, chi phi nhan coq, chi phi san xuAt chung c6 dinh khong phan bo vao gia tri san pham nhap kho, dirge tinh ngay vao gia von hang ban trong k9 theo nguyen the thh'n 'rang.

Trong k9 cac khoan ghi giam gia yen hang ban bao gem: hoim /Map do phang giant gia hang ten kho; fri gia hang ban hi tra lcd nh tip kho; hoan nhap chi phi Erich trwac Clei voi hang Ma BDS cluxrc xac dinh It) do ban; chief khau !ham 711(li, giam gin hang ban ,,Mn ,citroc sau khi hang mita ail lieu thy; thue XNK, thue 77DB, thue MT cid tinh it gia tri hang 17111C1 nay xucit ban claw hoe) n lcd

23. Nguyen ilk ke twin chi phi tai chinh:

- Cac khoan Chi phi dirge ghi "Man vao chi phi tai chinh gorn:

Chi phi hoaocac khoan 16 lien quan den cac ho?! &Ong au ta tai chink

Chi phi cho vay va di vay von;

Cac khoan 16 do thay (16i-t; gia hei doai cOa cac nghiep VY phat OM lien quan den [Igo?' te;

Du-phong giain gia chang khoan kinh doanh, du phong tem thAt dAu ttr vao dan vi khac

Cac khean tren dirge ghi nhan thco tang se phat sinh trong k9, khong bi trir veri doanh thu hot deng tai chinh.

24. Nguyen Mc k loan chi phi ban hang, chi phi quoit if) doanh tighlep.

Chi phi ban hang phan anh toan b'e chi phi Ma te phat sinh lien quan an qua trinh tieu dm hang hoa dick vy elm Cong ty nha: chi phi chao hang, quang cao, gitai thieu, trung bay San pham, bat) hanh, bao quan d6ng g6i, van chuyen...(khong bao gOm bao hanh cong trinh xay dung)

Chi phi quan 19 phan.anh than be chi phi chung pita C6ng ty nhu: Ivan va cac khoan bao Mem coamhan vien quail 19 C6ng ty, khau hao TSCD ang cho quail 19 doanh nghiep, tien thue dat, tha mem bai, dtr phong phai thu kho d6i, dich vy Irma ngoai phoc vy khei quan Congty...

Chi phi quan 19 dirge ghi giam trong k9 gam: boat? nhap Mrpheng phai thu kh6 dot, hoim nhap do phOng phdi Ira, cac khoem tint loi lien men moo Iwo khoan.

25. Nguyen Mc va phttong phrip ghi nhan chi phi thue thu nhap doanh tightep hien Minh, chi phi Mit1 thu nIzap doanh nghiep ho/in

Chi phi thue thu nhap doanh nghiep hien hanh dirge xac dinh tren ca sex thu ithap chiu tha va thue sutt the thu nhap doanh nghiep trong nam hien hank

Chi phi thud thu ;Map doanh nghiep 'loan lai dirge xac Clinh tren co so se chenh lech tarn HIM dupc khau trir, sa chenh tech tarn tiled chit] thue va thut suat thue thu nhap doanh nghiep

Khong be air chi phi thue TNDN hi 'en hanh vat phi phi thue TNDN haat, 14i.

18

CONG TV TN111.1 MTV NBA NUAT BAN THANH BOA

1340 CAO TAI CH NH' 248 TrAn PhO, phuerng Ba Dinh. Thanh phA Thanh IlOa. TIM ThAnh BOA

Cho nam tai chInh kAt thim ngAy 31/12/2017

V. THONG TIN BO SUNG C110 CAC KIICIAN TRINH BAY noNc BANG CAN .061. Kit ToAN Dan vj Huh: VIVI)

1 . Tien 31/12/2017 01/01/2017

Tien mAt tai qu9 292.170.546 344.945.329

Tien girl ngan hang kheng kS, han. 2.472.175.487 798.300.070

.COng 2.764.346.033 1.143.245.399

2

31/12/2017 0.1/01/2017 •

. Phai thu.khAeh hafig CIA tri Du. !Meng GiA tri Dy.phAng

01 Nglin Ityn

Ducmg Qu6c Tri (CTy CP

Van h6a Nhan Van)

- BOi Thanh Vang

- Phang KHSXKD

- Le Minh

.Hoang Toan (Cty TNHH - •

MTV Khang Viet) •

- Nguyen Himg Diing

Ming (Cty TNI-1H Viet

Khang)

TrAn Thu Nguyet (Nha sach

- Minh Nguyet)

- Nguyen Dinh Bon

- Le Xuan K9

Cty m9 thuAt Phtrang

Nam(Hoang Manh Ttrimg)

1-1119nh Thi Xuan Thu (Nha

Melt Dinh Tien Hoang) '

2.487.195.303

32.400.000

47.000.000

153.439.663

4.567.000

477.061.040

40.000.000

24.075.000

42.100.000

.9.454.000

21.000.000

17.000.000

22.125.000

73.985.000

27.625.000

12.200.000

113.000.000

31.000.000

82.600.000

100.000.000

111.705.000

-

29.808.000

43.152.000

2.291.779.303

32.400.000

47.000.000

153.439.663

24.567.000

23.071.040 -

40.000.000

24.075.000

12.800.000

9.454.000

17.000.000

31.700.000

22.125.000

69.465.000

27.625.000

12.200.000

140.100.000

31.500.000

100.000.000

67.815.000

52.000.000

29.808.000

60.000.000

11.000.000

43.152.000

TrAn Minh Vtrung (NM tach

Minh WO

- Huyen ity NOng Ceing

Cty QC truyen th6ng Thang

Long (Deng Dinh Thien)

Cty Van h6a Van Lang (VU

Dinh Flea)

Nha tech Hoan 1-10ng

- Vil Trung Long)

- UBND xa Thach Binh

- Huyen ity huyen 'Pith Gia

Ban Tuyen giao Huyen Oy

- Thach Thenh

- UBND Phtrang Bong TM

- NM sach Nguyen Ba

- UBND xa Queng PM

HeAi Khuyen hoc Myatt

Queng Xucrng

CTy CP loan CAu (Throng

- Disc vs, Nis)

19

31/12/2017

395.620

I ) 01/01/2017

391620 7

404.479.000

65.000.000

10.500.000

21.500.000

35.250.000

14.180.000

60.000.000

13.680.000

827.288.600

2.487.195.303

18.500.000

320.100.000

35.250.000

7.920.000

60.000.000

13.053.000

274.680.600

2.291.779.303

395.620 395.620

CONG TV TNHH MTV NF1A XUAT BAN THANH [WA BAO CAO TA! CHINH

248 Tran Phii. phis/mg Ba Dinh. Thnrih phO Thanh Hon. Tinh Thanh HOn Cho anal tai chinh kt than ngdy 31/12/2017

Sach dat hang (S6' tai Chia -

Sd TT & TT.T.Hoa)

Luu Dinh Thy

Bac Huang Hiing (UBND

X• uan I-16a)

Cty TNHH SXTMDV TAn

T• huan Tien (D6 Phutc Thuan)

Huyen Oy Quan Son

CTy TNHH MTV TM&DV

N• han Tri Viet (Trail Dim

CTy CPQC Truy'e'n theng

T• hai Binh Throng (Le TA-16ng

UBND xã Bang Ti6n

Huyen uy Hau L6c

Khach hang le

b) Dal Ilan

COng

3 . Tra trutt nguti ban

Ngein han

- Nha xuth ban van Ma clan ti5c

DOl han

ging

395.620 395.620

31/12/2017 01/01/2017

4 . Phai thu khac Gia tri Dkr phOng Gia tri Dv phOng

NgAn hn 103.300.000 191.489.040

- Phai thu khac 64.200.000

Nguygn Van Hal (Than tich - 64.200.000

Than sac Thanh Haa: Trip 2)

- Tam (mg 39.100.000 190.100.000

1,2 Tri Dugm 5.000.000 5.000.000

Dinh Ploanh 3.000.000 3.000.000

Phimg Si' Tat 21.600.000 37.600.000

Phan Pao 5.000.000 5.000.000,

Nguyin Him u Thanh 2.500.000 2.500.000

La Dang San 2.000.000 2.000.000

Nguygn Kim Mang 135.000.000

- Dung 3388

Dal han

1.389.040

COng 103.300.000 191.489.040

31/12/2017 01/01/2017

5 . Hang din kho Gia tri hop 19 Dv phOng Gia tri hop 19 Dir phong

- Thanh pha'm

- Hang hoa 2.276.571 15.372.026

- Hang girl di ban 13.545.714 13.545.714

Hang h6a kho bao thud

COng 15.822.285 28.917.740

20

CONG TV TNHII MTV NHA XLIAT BAN THANH 116A

248 Tren Phi, phuangBa .Dinh. Thanh ph6 Thanh Hon. Tinh Thanh HOa

BAO CAD TA] CH INF!

Cho nam ;Ai chinh ket thAc ngay 31/12/2017

6 . Thi sila der dang (Jai han • 31/12/2017 01/01/2017

Chi phi sari xuat, kinh doanli der clang dai han

Chi phi xay dvng ca ban der clang 70.258.182 70.258.182

ging 70.258.182 70.258.182

7 Tnag, giam lai sari c.6 dinh hUt hinh (Chi Het tai phi! lye 0 01)

8 Chi phi Ira trot 31/12/2017 01/01/2017

Nglin 11(111

- Chi phi tra truerc ngnn han

h) Dai bon 281.509.472

- Chi phi tra trirerc dai hon 281.509.472

Clang 281.509.472

31/12/2017 01/01/2017

9 Phai trii ngtreri ban Gia tri . Ktia Ming Ira ncy GM tri , .Kha tiring tila rig

a) Ngin bon 3.014.624.654

Cty CP Van Hem Van Lang (Vu Dinh Hem)

- Nha xukt ban Nang Nghiep 122.361.905

- Cty CP SX. & PTTM HA Anh 30.000

- Cty In TM Truang Xuan. 2.759.124.749

- cty TNHH Thanh Van LOc 5.060.000

Cl'y TNH1-1 TM In & QC

ircrng Vie't

Cry TNI-IH khach son Du

- Lich DV Cong doan Sam San

CTyTNI-IHCNVT&TM

-roan flu

CTy TNHH DV&VH Hucrng 12.690.000

Trang

- COng ty TNHH Thien Van 58.888.000

CTy CPDL & Hop tac Quoc 17.890.000

te 314

Fr) Deli bon

- 38.580.000

3.014.624.654

38.580.000 •

122.361.905

30.000

2.759.124.749

5.060.000

12.690.000

58.888.000

17.890.000

2.230.735.822

385.230.000

123.264.905

30.000

1.614.506.127

45.670.790

53.534.000

8.500.000

2.230.735.822

385.230.000

123.264.905

30.000

1.614.506.127

45.670.790

53.534.000

8.500.000

flag 3.014.624.654 3.014.624.654 2.230.735.822 2.230.735.822

10 . Ngired inua Ira tien fru&

a) Akin bon

- Cac DI thu0c Truang DH 1-16ng Düc Thanh H0a

- Nguyern Ng9c Trieu (MA sach Trieu Minh)

- Dang H6a Binh (Sach Tham hoa Dang Van Kieu..)

- UBND .xa Hong Phu

Ngnygn Cong Son (NS Viet Tri - TP.HCM)

- Mai Thi Thu HA (Cty TNI-111 QC & In Phlic Nguyen)

Fr) i bon

COng

31/12/2017 01/01/2017

11.550.000

7.000.000

4.500.000

50.000

40.050.000

4.500.000

10.000:000

20.000.000

5.500.000

50.000

11.550.000 40.050.000

21

CONG TY TNHel MTV NBA NuAT BAN THANH FIDA BAO CAO TA1 CH NH

248 Trim NIA pheang 13a Dinh. Thanh phe Thanh Idea, Tinh Thanh litia Cho narn tai chink ket Auk ngay 31/12/2017

11 . Thuh vii efle khohn phal n(1p Nhii nutc

Dau Him SO pliai nfip trong nam

da thin nip trong

Cani Cam

- Thu e gia tri gia tang 283 307.548 283307,548

- Time xuht khAu, nhap khAii

- Time thu nh'hp doanh nghiep

- Thue thu nhhp ca nhan 2.290.850 86.220.449 83.591.299 4.920.000

- Thue tai nguyen

- Tien thue dat, thue nha dht 73.398.500 73.398.500

- Cac loai thue khac( nine men bai ) 2.060.000 2.060.000

Cfing 2.290.850 444.986.497 442.357.347 4.920.000

Quyet thin time cua COng,ty se chiu scr kiem tra cha ca quan time. Do viec ap dung luht vi cac qui dinh ve thu e J.& yen nhieu loai

giao dich khac nhau ce the dirge gui thich theo nhieu cach khac nhau, se thue dupe trinh bay tren -Bao cao tai el-11[1h co the bi thay

dei theo quyet djnh cOn ca quan thue.

12

31/12/2017 01/01/2017

. Phil fri khac Gia tri Kha tiring tra Gia tri Kha Wing tra np

a) Ngtin hgn 1.075.111.010 1.075.111.010 775.334.796 775.334.796

Kinh phi cling doan 4.713.768 4.713.768 7.989.146 7.989.146

Rio him xi hei 515.840 515.840 -

Bao hiem y fe _ 733.905 733.905

Bao Mem 1161 nghiep - 239.905 239.905

Cgc khoin phii tit, phai ap khac 1.069.881.402 1.069.881.402 766.371.840 766.371.840

Tien nhuhn bin phai tra 834.524.402 834.524.402 648.649.340 648.649.340

Tien gad sach dat hang

b)Dtii On

235.357.000 235.357.000 117.722.500 117.722.500

Ging 1.075.111.010 1.075.111.010 775.334.796 775.334.796

13 . Vim chfi so: hut

13.1. Bing Si chieu bien deng cfia vein chi so hat (Chi tiet tai phy Ific st 02)

13.2. Chi tiet yen din tit cila chi so: Ilan 31/12/2017 01/01/2017

Vem Chi sof him 1.455.487.352 1.455.487.352

cog 1.455.487.352 1,455.487.352

VI. THONG TIN BO SUNG CHO CAC hi-JOAN MVC TR1S41I BAY TRONG BAO CAO KEIT QUA KINH DOANH

Don vi tinh: VND

Nam nay -Nam Hutt

,8.634.151.652

8.634.151.652

8.634.151.652 5.833.653.562

2 . Doanh thu thuan Nam nay Nam trtrerc

- Doanh thu than ban hhng

ging

8.634.151.652 5.833.653.562

8.634.151.652 5.833.653.562

3 . Gli von hing ban

- Gia vtc4n cua hang hem da ban

Ceing

Nam nay Nam fruit

6.727.939.725 4.086.660.803

6.727.939.725 4.086.660.803

1 . Ting doanli thu ban hang vi cung cOp dich vfi

a) Doanh thu

- Doanh thu ban hang

Doanh unt ban hang hoc va env cap each vu

Cemg

5.833.653.562

5.833.653.562

22

CONG TV TINI411 MTV NHA. XUAT BAN THANH 116A BAO CAO TAI CHINE!

248 Trdn Phá. phudrng Ba Dinh. Thanh ph o hanh HOa. Tinh Thanh 1-Iba Cho ham tai chinh kOt thOc ngdy 31/12/2017

4 . Doanh thu hot Ong tai chinh - Nam nay Nam trinfrc

- Ui tin gui, tin cho vay 3.525.536 2.399.118

- Lai chenh Igch tY gia dã thgc hien

C:'gng 3.525.536 2.399.118

5 . Chi phi tai chinh

- Lai tign vay

-. Chi phi tai chinh khac

- Cac khoan ghi giarn chi phi tai chinh

COng

Nam nay Nam trubt

6 . Thu nhk‘p khac

- Cac khaki khac

Nam nay

Nam trutc

COng

7 . Chi phi khac

- Chi phi khac

COng

8 . Chi phi ben Wing NM chi phi quail 15/ doanh nghiOp

Cdc khodn chi phi qudn /.15 doanh nghldp pluit sinh

trong

Ceic khodn.chi phi ban hang

ging

Nam nay Nam trutc

Nam nay Nam trink

1.829.760.738 1.738.649.977

1.829.760.738 1.738.649.977

10 . Chi phi tha thu n1-14 doanh nghiOp hign hanh Nam nay Nam fru&

Lo i nhuan truac thud' 79.976.725 10.741.900

Cac khoan digu chinh tang (+), giam (-) Igi nhuan tinh thud (79.976725) (10.741.900)

- Cac khoan didu chinh tang - -

- Cac khoan digu chinh giam 79.976.725 10.741.900

+ Bic clap khocin lg can ccic nay? Enron: clic' hit Choi On duce Pic vaolui

nhun fru& tInIA then 1'/g121 clinh sá 91/2015/ND-CP

Lai nhuan tinh thug. TNDN (a)+(b)

Tht4 TNDN {(c)*thue suAt thuê TNDN)

VII. NHIING THONG TIN KHAC

1 Nhfrug sty MO phat sinh sau ngay kët thfic ky kê than !lam

2 . Bao cao bi) phgn

3 . Ging cu tai chink,

79.976725 10.741.900

Gia tri ghi sñ CiA tri hop 19

31/12/2017 01/01/2017 31/12/2017 01/01/2017

VND VND VND VND

Tai sAn tai chinh

Tin va ,cac khoan tuang

&rang flan

Phai thu khdch hang

Ira nude cho nguai ban

Phai thu khac

ging

2.764.346.033

1.143.245.399

2.487.195.303

2.291.779.303

395.620

395.620

103.300.000

191.489.040

5.355.236.956 3.626.909.362

2.764.346.033 1.143.245.399

2.487.195.303

2.291.779.303

395.620

395.620

1 03.3 00.000

191.489.040

5.355.236.956 3.626.909.362

23

CONG TY TN WI MTV MIA XUAT BAN THAN11 ROA

248 Tran PhO. phinang I3a Dinh, Thanh ph g Thanh 146a. Tinh Thanh 1-16a

BAO CAO TA1 CHiNH

Cho nam tea chinh ket theic naay 31/12/2017

31/12/2017

VND

01/01/2017

VND

31/12/2017

VND

01/01/2017

VND

NcY phai tra tài chinh

Phai tra nogg ban 3.014.624.654 2.230.735.822 3.014.624.654 2.230.735.822

Nguai mua tra tin au& 11.550.000 40.050.000 11.550.000 40.050.000

Phai tra khac 1.075.111.010 775.334.796 1.075.111.010 775.334.796

Chi phi phai ted

Can khoan vay

COng 4.101.285.664 3.046.120.618 4.101.285.664 3.046.120.618

Gia tri hap 19 dm cac tai san tai chinh va ng phai tra tai chinh dirgc phan anh theo giá tri ma bong cv tai chinh c6 the' dirgc chuyen -

dgi trong rnt)Tgiao dich hiGn tai giCra cac ben c6 day da hieu hi va mong mon giao dich.

Phirang phap va gia dinh sau day dugc sir clang de wit tinh gia tri hap ly: - Tien mat, tiGn gdi ngan hang, gag khoan phai thu khach hang, phai tra nguai ban va ng phai ha ngan han khan phAn Ion xdp xi yen

gia tri ghi s6 do ky han ngin han caa nhang c6ng cu nay.

- Cia tri hop 19 ciia cac khoan vay c6 lai suAt c6 cljnh hoac tha noi khOng xac dinh dirge do khong c6 do th6ng tin a ap dung can mo

hinh dinh gia phei hap.

- Ngoai trir can khoan neu tren, COng ty chira danh gia gia tri hap 19 caa tai san tai chinh va c6ng ng tai chinh tai ngay kk than ky kJ toan do Th6ng tir 210/2009/3 1-BTC yeu càu áp dung chuan mut Bao cao tai chinh Quóc te' v.6 vie'c trinh bay Bao can tai chinh \La

thuyk minh thong tin dal v6i gong cu tai chinh.nhung khong Ctua ra hyrong ati Wang throng cho viec danh gia \fa ghi nhan gong co tai chinh bao g6m nä op clung gia tri hap 19, nhAm pha hap veri chuan 'nun Bao cao tai chinh Qu6c t6. Tuy nhien, Ban Clam doe Cong ty danh gia gia tri hap Iy nem can tai san tai chinh yang phai tra tai chinh nay khOng c6 scr khac bit hang you so vOri gia tn ghi

sÀ vao ngay kk than ky kÀ toan.

Phai thu khach hang

Vic quail 19 rai to tin clang khach hang Gila Gang ty chra tren can chinh sach, the' tan và goy clinh kijm soot caa Cang ty cO lien pan

den viGc guan 19 gin to tin dung khach hang.

Can khoan phai thu khach hang diva tra thuang xuyen dugc thee Mi. Cac phan tich ve khã nang lp du pheing dirge tlurc hien tai .

ngay lap bao cao tren ca sO tang khach hang deii vgi khach hang On.

ngfin bang

Phan Ian nen gOi ngan hang caa. COng ty dirgc giri tai cac ngan hang Ion có uy tin 0 Viet Nam Cong ty nhan thay merc dO tap ttung

rid no tin dung 664 veg flan girl ngan hang la thap.

Rüi ro thanh khoan

Rai to thanh khoan la rai no COng ty gap kh6 khan trongviec dap Ong can ngliia vu tái chinh do tinh trang th1Ju van. Rai ro thanh khoan cOa C6ng ty phat sinh chi] yeti do killing Wang xerng trong can ky han caa tai san tai chinh va cac khoan phai tra tai chinh.

Cong ty giam sat red no thanh khoan bang viGc duy tri ty Iê tiJn mat va can khoan tuang throng tiJn Or mire ma Ban Clam clan cho la da a hA trg tai chinh cho cac hoat dOng kinh doanh cOa COng ty va dJ giam thia.0 anh hirang cOa nhCmg thay doi cac luang tiEn.

Thong tin thed han dao han caa ng phai tra tai chinh cOa COng ty dua tren can gia tri thanh toan china chi& khAu theo hop dOng nhir

sau: •

So tutu 14 (31/12/2017)

Cac khoan vay

TO 01 nam tree xu6ng TO 01 dEn OS nam COng

Plidi tra ngu6i ban 3.014.624.654 3.014.624.654

Chi phi phai tra

Phai tra khac 1.075.1 ,11.010 1.075.111.010

SO d'au nam (01/01/2017)

Can khoan vay

Phai tra ngtreyi ban 2.230.735.822 2.230.735.822

Chi phi phai tra

Phai tra khan 775.334.796 775.334.796

24

Trill') Van Hip

Ngweri lap biêu

Nguyen Hfru Thanh

CONG TV mai Li MTV NBA XUAT BAN THANE! BOA BA.0 CAO TAI CHINE'

248 Tran Phu, phuemg 13a Dinh. -Fhanh the Thanh 1-16a. Tint) Thanh I-16a Cho nain tai chitin ket thine ng(ry 31/12/2017

COng ty cho rang mire de tap trung tin to di vOi viec tra ng là that). COng ty c6 kha ming Mann toan cac khoan ng den hp tit clang

tien tit hoat deing kinh doanh va tin thu tit cac tar san tai chinh dao

Rai ro thi trubng

Rai ro thi twang IA raj to ma gia tri hop IY hogc cac Meng tin trong Prang lai (Ma cOng cy tai chinh se Wen dOng theo nhang thay

clOi.caa gia thi twang. Rai to thj true:rig boo gm 03 loai: nal to ngoai te, rai to tai suAt va raj to ye gia khac

RUl to ngoti te

Rui no ngoai te la tan no ma gia trj hop 19 hoac cac luong tin trong Prang lai caa cOng cv tai chinh sO bien dOng theo nhung thay di

cfia t9 gia 116i doai.Ngoar te 06 tOl ro nay chi) you IA dong DO la Nly (USD).

COng ty quan 19 rai to ngoai te bang each xem xet thi truang hien hanh va do kith khi COng ty lap ke hoach cho cac giao dich trong

tucmg lai bang ngoai te. Cong ty giam sat cac rUi to del voi cac tai sal) va ng phai tra tAi chinh bang ngoai te.

Rni to 101 silk

Rai to lai suat la rid to ma gia tri hop 19 hoc cac lung tien trong arcing lai tha met gang cu tai chinh se bien deng do thay .doi lai

suat thi truerng. Rai to ve thay dOi 101 suat thj truang caa COng ty cha year lien quan den cac khoan lien gUi ngan han, cac khoth vay.

Ceing ty quan 19 tOi to lai suat bang cach theo del cfrat the tinh hinh tin tttràng 06 lien quan de xac dinh cac chinh sach lai suat hop 19

06 lai cho cac inac clich quart ly gioi han riii to cOa COng ty.

COng ty kheng thirc hien phan tich dg nhay dee vgi lai suEt vi rai to thay dgi lai suAt tai ngay lap bho eao IA khong clang Ice.

RIB to ye gia khac Rei to ve gia khac la rüi to ma gia trj hob 19 hoc cac lueng tien trong tuang lai cUa met ding cv tai chinh se hien d'eng theo nhUng

thay del caa gia thj twang ngoai thay dOi caa lai suEt va gia h6i doai.

Cac ce phieu do COng ty nam girt cg the bi anh htlang bee cac rai to yE gia trj Wang lai oOa c6 phi6u dau an. COng ty quan 11 tin to

yE gia cep phieu bAng each thiet lap han mac dau ttr ve da deng hOa danh intic dau at.

4 . Thong tin so sanh

Se du &au k9 tren Bang can den ke toan throe !Ay theo se lieu tren Bao cao quyet toan cho nem tai chinh ket Mac ngay 31/12/2016.

chuyen sang ngay 01/01/2017 caa COng by lap da dugc COng ty TNHH Kiem toan va Ttr van APEC kiem toan. Mgt so chi tieu do

dugc phan loai al cho pha hap vai so lieu so sanh nay.

5 . Thong tin N4 hoar dOng lien tur Den thgi diem phat hanh Bao cao nay, ktrOng cg sir kien trong yeti nao xay ra ành hating tied tinh hoot dr)ng lien tac sau ngay ket thac

ka toan dgi h6i &rot dieu chinh hay cOng leg tren Bao cao tii chinh.

Thanh Hga, ngay 06 Mang 03 nam 2018

RE than trutng Clam Vic

25

CONG TY TNHH MTV NI-IA XUAT BAN THANH BOA

BAO CAO TAI CHINH

248 Van Phd, phutng Ba Dinh, Thanh ph 6 Thanh Háa, Tinh Thanh 1-16a

Ch6 na'm tai chinh k6't thitc ngay 31/12/2017

Phy lyc so 01: Tang Om tai san c6 dinh hiru hinh

Dan vi tinh: VND

Nha Mira

vat bentrac

May mOc

thief bi Khoan myc ging

61,

Phuung tien

van truye'n an

Thiet bi

DCQL

TM san

to dinh khac

Nguyen gia TSCD

SO du dau nam

SO tang trong nam

- Mua trong nam

- Du he XDCB hoan thanh

- Tang khthe

SO giam tong nam

- Chuydn sang BDS chiu tie

- Thanh If), nhuang ban

- Giam khoc (*)

S6 du cuoi nati

468.538.900

-

-

468.538.900 0

. 468.538.900-

468.538.900

Gia tri hao.mOn lily 1(4

SO du dau narn

SO tang trong nam

- Khdu Iwo trong nam

- TUng kheic

SIS giam tong nam

- Chuye'n sang BDS clau be

- Thanh 55, nhoong bon

- DLL chuyin sang clan vi khcic

- Clam khac (4) . •

So du cuOi nam

441.673.900

8.955.000

8.955.000

-

450.628.900

0

-

441.673.900

8.955.000

8.955.000

-

-

-

450.628.900

Gia tri con lyi

Ti ngay din nam

Ti ngay cuOi nam

26.865.000

17.910.000 -

26.865.000

17.910.000

26

CONG TY TNHH MTV NHA XUAT BAN THANH HOA

BAO CAO TAI CHINN

248 Trait Phu, phirang Ba Dinh, Thanh phO Thanh H6a, Tinh Thanh H6a Cho num tai chinh k& dine ngay 31/12/2017

Phu lyc so 02: Bang (161 chi6u bi6n dOng van chi] so hat

Dan vi tinh: VNID

Khan mac Von Op cfia CSH lai tai san

Chenh tech danh gia Von Chenh lech ty gia

khac caa chi] so' him ph at trien

Quy tau tu. Loi nhufin sau thue • chtra phfin ph6i

Fong ceng

1.054.508.859.

-

10.741.900

_

SO dtr Tau tram trtnfrc 1.455.487.352 (400.978.493)

Tang v6n tong nam twat -- -

Lai trong nam trudc - - 10.741.900

Tang khdc -

Giam vim trong nam tuft

Phan ph& lgi nhuan -

Chia co tat

Giam khac -

56 du-(Mu nam nay 1.455.487.352 - - (390.236.593) 1.065.250.759

Tang v6n tong nam - -

79.976.725 Lai tong nam _

- 79.976.725

diam vOn tong !lam nay - -

Phan phoi loi nhuan (*) - -

Chia c6 tim -

Giam khac (..)

SO du cu6i nam nay . 1.455.487.352 - - (310.259.868) 1.145.227.484

27