BO MAO OW VA DAO TAO TRIIONG DAI HQC THANG LONG -o0o - KHOA LICAN TOT NGHIEP BE TAI: sir DUNG TAI SAN NGAN HAN NANG CAO IHEU QUA TAI CONG TY CO PHAN THE THAO NOVA VIET NAM Gino vien huirng dAn : Th.s Pharn Thi Bio Oanh Sinh Ain thkrc hien : Phalli Minh Tien MA sinh vien :A19350 DAI HOC 14Awf3LUNG} Chuyen nginh : Tki Chin THE!' 141V'EN tki5 c HA NOI —2015 Lit CAM ON De hob khea luin nay, em xin chin cam an clic they co giao khoa Quin 19 tratmg Dai hoc Thing Long di giup dtr em hoan bai Khali luin DAng thai em gui ltri cam an die biet ten c6 giao Pharr Thi Bao Oanh di tin filth huang dAn, giup der em snot qui trinh hoan bai Kh6a va cac anh chi Phong tai chinh - ke town cua Cling ty c6 phAn the thao Nova Viet Nam di tao dieu kien cho em snot qui frith dux tip vtl thu th$p tai lieu Em xin chin thinh cim cm! Sink vien Pliant Minh Tien Thang Long University Library LOI CAM DOAN Ted xin cam doan Khea luem t6t nghiep lit tu ban thin durc hien c6 stir h8 trq tir giao vien luring din vi Iduing chep cic cong trinh nghien dm cia ngtrei khic Cic du lieu thong tin thir cap sir dung Khia luin li c6 nguan g6c vi di:cc trich din re ring Ten xin chju hoin town trich nhiem ye Ioi cam doan nay! Sinh vien 1-i e Phi= Minh Tien MUC LVC CHVONG 1: CO SO Li/ LUAN CHUNG VE H1EU QUA SIT DUNG TAI SAN NGAN HAN TRONG DOANH NGHIEP 1.1 Khii quit vi thi sin ngin hen doanh nghitp 1.1.1 Khdi nifm tdi sin ngin hgn 1.1.2 Dr men ctia tdi son ngtin hgn 1.1.3 Vaal trd cita tdi sin ngin kgn doank ngkifp win kpn doank ngkifp 1.1.4 Phdn logi tdi sin 1.1.4.1 Phan logi theo linh vice lucin chuyin 1.1.4.2 Phan logi theo hinh thai Ns& hien 1.2 Hien qui sill dpng tali sin ngin hen doanh nghilp 1.2.1 Khdi nifm hifu cid sit dpng tdi son ngin kgn doanh nghilp 1.2.2 Sys an shill phial Ming cao Itifu qui sir dpng tdi son ngin hgn doanh nghiep 1.2.3 Phfin tick guy nth v4 co* au Jai sin ngin kgn 1.2.4 Chink sick qudn 1) Mi sin ngin hgn 11 1.2.5 Phfin tick cdc chi dim think gid hien qua sir dung tdi sun ngin hgn 1.2.6 Clic nhdn tied& to ink hurling din hien qua sti• dpng tdi ngin hgn doanh 16 1.2.6.1 Nhein to chi quan 16 1.2.6.2 Nhan tv khgch quan 17 CHUC%NG 2: THVC TWIG HIEU QUA SC! DUNG TAI SAN NGAN HAN TAI 19 CONG TY CO PHAN THE THAO NOVA VIET NAM 19 2.1 Khii quit Cong ty c6 plan the thao Nova Viet Nam 2.1.1 Qud trink kink thank vd ph& triin cia Cong ty a phin ski Mao Nova Nam 2.1.2 Co cAu V* 19 d chic cats Cling ty a plan ski thao Nova Viet Nam 2.L3 Khdi quit van!, nghl kink doanh calla ang ty 20 22 2.1.3 Tinh kink hogt Ong stirs xulit kink dottrels ctia Ong ty piton ski thao Nova no Nam 23 2.1.3.1 Tinh hinh tai san - nguan vim cix Cling ty al ph4n thi thao Nova Viet Nam 23 2.1.3.2 Tinh hinh doanh thu — chi phi — lqi nhu4n cue, Cling ty co phim the thao Nova 26 Viet Nam giai dogn 'Om 2011 - 2013 Thang Long University Library 2.2 Thvc trung hieu qui sir dung tii sin ngin Nova Viet Nam giai down nim 2011 — 2013 cfia Cong ty co phin the thao 29 2.2.1 flan tick guy m6 vi cv au tai sin ngin hpn cda COng ty Nova Viet Nam ci pain thao 29 35 2.2.2 Chink sick quip If tel sin ngin hpn cuts ang ty 2.2.3 Hieu gad std dung IN sin ngin hpn So Ong ty co phAn thi thao Nova Viet 37 Nam giai doun ndm 2011-2013 2.2.4 Minh gid Neu qui sit dung till sin ngin hpn cult Ong ty Nova Viet Nam ci plan thi thao 42 2.2.4.1 Kit qua dgt dugs tgi Cong ty co phein thi thao Nova Vift Nam 42 2.2.4.2 Han chi tgi Cong ty co phiin thi thao Nova Viit Nam 43 2.2.4.3 Nguyen nkin act km chi tgi Cong ty co phiin thi thao Nova Viet Nam 43 CHUOING 3: MOT SO GIAI PHAP NANG CAO HI$U QUA STY DUNG TAI SAN NGAN HAN TAI CONG TY CO PHAN THE THAO NOVA VIET NAM 46 3.1 Dinh hiring phit thin cis ang ty c6 phin the thao Nova Viet Nam 46 3.1.1 Dinh Istrong phdt Win ngdnit 46 3.1.2 Dinh hitting phis triin cuts Cling ty ci phAn ski thao Nova Viet Nam 47 3.2 MOt s6 giii phip Ding cao hieu qui sib dung tii sin ngin him tui Ging ty a 47 phin the thao Nova Viet Nam 3.2.1 Quin 4, sit dung co Idea qui din milt 47 3.2.2 Quin if ch#1 chi cdc khodn phdi thu ngin hpn 49 3.2.3 Quin 4, sit dung hieu qui king tin kko 52 3.2.4 Quin ly ve stir dung cdc khodn chi phi mOt cdch fib kiem vie co hieu gad 54 3.2.5 Ting men Silo tpo bii dueng nguin nklin lur 55 3.2.6 Clic gidi phdp nfing cao ming tim kilm khdch king 55 3.2.7 Cdc gidi phip wing cao chit luting hi so drain 56 3.3 Kiel' nghi vol Chinh phi 56 DANH MVC WET TAT Kf kitu viet tit Ten diy CCDV Cung cep dich w NN NM nuOc NV Ngu6n von NVDH Ngan vOn dii han NVNH Ngu6n vOn ngin hp QLDN Quin VT doanh nghiep TNDN Thu nh4p doanh nghiep TSDH TM sin (Lai han TSNH TM dui ngin han Thang Long University Library DANH MVC BANG BIEU Bing 2.1 Bing can dOi kt toin cda C6ng ty c6 plan the thao Nova Viet Nam 23 Bing 2.2 Tinh hinh di san dm Cong ty co ph& the thao Nova Viet Nam 25 Bing 2.3 Tinh hinh nguOn cua Cong ty co phin the thao Nova Viet Nam 26 Bing 2.4 Bio cio ket qui kinh doanh cua Cong ty phan the thao Nova Viet Nam 27 giai dorm nam 2011-2013 Bing 2.5 Quy mo tai sin ngin han cua Cang ty down nAm 2011-2013 Bing 2.6 Co cdu tai san ngin han cda Cong ty c6 plan the thao Nova Viet Nam giai c6 ph'dn the thao Nova Viet Nam 30 33 Bing 2.7 Cic chi tieu phin anh Ichi nang toin 37 Bing 2.8 Cic chi tieu host dOng (chi tieu dints gia cic thinh phAn cua TSNH) 39 Bing 2.9 Cic chi tieu dinh gii nAng sinh kri cua al sin ngAn han 41 Bing 3.1 Danh sich cic thorn rui ro 50 Bing 3.2 M8 hinh diem tin dung 51 DANH MVC HINH VE Hinh 1.1 Chinh sich quin 15/ then Hinh 1.2 Chinh sich quip ly cap tien 7 Hinh 13 Chinh sich quin 1y dung hoa Hinh 1.4 He thing quin trj tien mot Hinh 2.1 Co cAu t6 chirc cua Ging ty co plan the thao Nova Viet NAM 20 Hinh 2.2 Chinh sich quin 19 thi sin ngin han cua C6ng ty 35 LEI Mei DAU Tinh cap thitt cis de thi Viet Nam di nhap WTO vao cuOi nam 2006, ben canh rat nhieu nhUng lqi ich ma WTO dem lai thi cling c6 rat nhieu thach thfrc dat cho cac doanh nghiep nuac, dac bie't da la ce sv canh tranh gay gat cia cac doanh nghiep nuac ngoii Vi voy thedoanh nghiep 1u8n phii chit tai viec nang cao chat Itreng sin pham, gia ca phi hqp Thvc ti nhieu niim qua cho thay nhitng doanh nghiep thvc thi tot chinh sich quart Iy vi sir dung tai sin ngAn han thi doanh nghiep da se co ca hen dat duqc lqi nhuan cao, tiet !dem dirge chi phi, san xuat cac Bong sin phim mai co tinh canh tranh Do v#y hieu qui sir dung tai sin ngin han luon dirge thedoanh nghiep quan tam Trong thbi gian qua, mac di Cling ty ca phan the thao Nova Viet Nam di co nhitu c8 gang viec quip ly vi sir dung tai sin ngiin han mgt each hieu qua han, niumg viec sir dung tai sin non han tai Gang ty co phan the thao Nova Viet Nam van chtra dat (kw hieu qui nhu ky vqng Mac di muc deli hieu qui dat dirge cia the doanh nghiep la khac nhung tat ca deu htufmg tai mire tieu toi da h6a lqi nhualt, ding trtrac tinh hinh nhu hien ding ty phii Urn each khitc phuc tinh do, day nhanh cling tac hog dOng nhim nang cao hieu qui sir dung tai sin ngiin han cia cling ty mirth thai gian Do dun quan treing cia van de vi qua tranh tim hieu tinh hinh thvc to tai Clang ty co phan the thao Nova Viet Nam, dirge sv hiring dAn tan tinh ctia co giao Th.s Phkun Thi Bio Oanh cing cac can WO Gong nhan vien ding ty em da chqn de tai "Nang cao hieu qui sir dung tai sin ngin hen tai Cling ty phin the thao Nova Viet Nam" lam de tai cho kh6a lu#n tot nghiep chuang tranh dio too bac dai hoc cia minh Mgc tieu nghien cfru cia de thi Thong qua qui tranh nghien ciru, khea lutin gip lam r8 ba muc tiou sau: - He thong 10 cc so 1y luan ve tai san nglin han va hieu qui sir dung tai sin ngitn han cis doanh nghiep - Phan tick lam re thuc Ming tai san ngin han va hieu qui sir dung tai san ngin Nut tai °sing ty c6 phi') the thao Nova Viet Nam giai doan nam 2011- 2013 tir de tim han the ten tai va nguyen nhin curt han chi - Dua tr'e'n co se the han the va nguyen nhan cis han the o chuang 2, ldi6a luan se tim met se giai phip cc ban nhiim nang cao hieu qui sir dung tai sin ngin han tai Cling ty co phin the thao Nova Viet Nam Thang Long University Library DOi Wong vi plum vi nghien dru - D61 ttrong nghien cum: Tai san ngin han vi hieu qua sir dung tai san ngin han doanh nghiep - Phpm vi nghien aim: Tai sin ngin han, hieu qua sir dung tai sin ngtin han tai Cling ty c6 phtm the thao Nova Viet Nam giai (loan nam 2011 — 2013 Phuung phip nghien cfru KhOa Juan ket hqp sir dung nhieu Owing phip nghien mitt Trong d6 tap twig vao ck phuong phip sau: Plurcmg phip so sinh, phuong phip thong ke, phuong phip phan tich - tong hqp de tim han chat' Tir de dua giai phip nang cao hieu qua sir dung tai sin ngan Cong ty cif) phAn the thao Nova Viet Nam Ket Khoa hien Ngoai lbi ma Au, ket luau, danh ink bang bleu thi, danh num cac tir viet tit, kit cau cim khOa luk bao giim: Chuang 1: Ca so Ifs hien chung ve hien qui s* dyng tai sin ngin him doanh nghiep Chuang 2: Thor hien qui s* dyng tii sin ngin him tai Cling ty co phin the thao Nova Viet Nam Chuang 3: Met se giii phip Ming cao hien qui sir dyng tai sin ngan han tpi Cong ty ce phin the thao Nova Vitt Nam sir DIJNG TAI CHIYONG 1: CO So Li/ LUN CHUNG VE Hitt QUA SAN NGAN HAN THONG DOANH NGHIP 1.1 Khii quit ye Si sin twin hen doanh nghitp 1.1.1 Khii nifm Iii sin ngln hyn TM sin ngin han ?long vai tro quan tong ddi vii hoat dOng san xuat kinh doanh ciut doanh nghiep vi cling c6 nhieu quan diem khic ve tai san ngan han Cu the met so quan diem ve tai san ngin han nhu sau: PGS.TS Nguyen Anh Tuan (nam 2008), Giao trinh heck toin ke Wan cac doanh nghiep, DH Kinh to Quic din, NXB DH Kinh to Quic dan djnh nghia: "TM sin ngin han la nhCmg Si san c6 thdi gian Juan chuyen vong met nam hay met chu ky kinh doanh" Trang 120, Th.s Ngd Kim Plurcing (aim 2008), Giao trinh phan tich tai chinh doanh nghiep, DH Ngan Hang TP HCM, NXB DH Qudc gia TP HCM lai djnh nghia: "Tai san ngin han (Tai san Itru eking) la nhthig tai sin Juan chuyen !thank khong ngimg chuyen dti hinh thai va holm met yang Juan chuyen sau met chu kt san xuat kinh doanh" Trang 122, PGS.TS Nguyen Nang Ph& (nam 2011), Giao trinh phan tich bio cao tai chinh, NXB Dai hoc Kinh ti Qu6c thin thi viet: "TM sin ngin han duqc phan b6 dii tit ca cac khau, cac ding doan nham dim bio cho qua trinh sin xuat kinh doanh duqc dien lien tic, On djnh trait Lang phi va tin that von ngimg sin mat, khong lam inh Ming den nang total va dim bao kha nang sinh 16i cua tai sin" Nhu vay, mac du ce nhieu quan diem khic ve tai sin nonhan song tau chung lai to c6 the hieu thi sin ngin han nhu sau: "TM sin ngin hen cua doanh nghitp 11 nhitng di sin thuOc quyen sa hgru cia doanh nghitp, c6 thiri hen sir ding lain chuyen, thu btu vim met nim hoec met chu kinh doanh TM sin ngin hen cia doanh nghitp c6 the tin tei (WM hinh thai tan tg, hitn vet (vet ttr, hang boa) du vi deng diu to ngin hen vi cac khoin nee phii thu ngin hen" Tai sin ngan han lien tic van Ong, chu chuyen ki kinh doanh nen ne tin tai & tat ca cac khau, the filth vkre qua trinh tai sin xuat cua doanh nghiep Quin IS , tai san ngin han cb inh hu?mg rat len teri viec hoen thinh vasirthngqp15cloai nhiem vv chung cim doanh nghiep KET LUO Trong m8i throng canh tranh gay gat nhu hiEn nay, de c6 the ton tai va phat &ten the doanh nghiEp phai no lye hem nfla bang chink nang lye cua minh Muan dat dtrem diEu thi ding cao hieu qua sir (long tai sin ngan han dang vai trb quan tang 461 vai doanh nghiEp Trong qua trinh thoc tap tai Cong ty c6 phan the thao Nova ViEt Nam em da c6 ging tim hieu van dong nhang kiin thirc da dtrqc hoc ft trutng dt 19 gig hiEu qua sir dong tai sin ngan han cim Citing ty Em cling )(in manh dart dua mOt s6 giii phip nham fling cao hiEu qua sir thing tai sin ngin him tai Ging ty nham gitp COng ty phat trien vang manh han tuang lai Tuy ninon, thai gian cling nhu kien thirc con chua sau vi thiEu kinh nghiem thoc nen khong trait Idled nhang sai set Em rat mong 'than duqc st; gap dm quy they co de bii Khaa luan cua em dtrqc hoan thin han Sixth vien Itt.v) Pham Mirth Tiin Thang Long University Library TAI LIEU TRAM }CHAO Th.s VII Le Hang, Bai giing quan try' tai chinh doanh nghiep 1, DH Thing Long Th.s NO Kim Phugng (nam 2008), Giao trinh phan tich tai chinh doanh nghiep, DH Ngan Hang TP HCM, NXB DH Qutic gia TP HCM PGS.TS Nguyen Anh Tuan (nam 2008), Giao trinh hach Man ke toan cac doanh nghiep, DH Kinh to Qutic din, NXB DH Kinh to Quoc din PGS.TS Nguyen Nang Phfic (nam 2011), Giao trinh phan tich bio cao tai chinh, NXB Dai hgc Kinh to Qutte dam Nguyen Hii San (nam 2005), Quin tri tai chinh doanh nghiep hien dai, NXB Tilting Ke PHV LVC Bang can 46i ke toin nam 2011, 2012, 2013 dm along ty CO plan the thao Nova Viet Nam Bao clo ket qua host deng kink doanh niim 2011, 2012, 2013 ciia Ging ty CO phan the thao Nova Viet Nam Thang Long University Library Mau s6:B-01/DN (Ban birth kiln thee Quyet dish sB 15/2006/QD-BTC Ngly 20/3/2006 dm Be TM chink) CQNG SA XA HQI CHO NGHIA VI$T NAM Die lip - Tts - Binh ph& BANG CAN Mk Kt TOAN NAin 2011 Nguid nip thug: Conn ty c6 phis NOVA Vitt Nam 010153217141219 Mi so thug: Dia chi try se: Qu$n HuyOn: Thanh Xuln I I T6 37 Cam Phubng Klmong Dinh Dien thimi: TinWrhinh ph6: HA NOi Fax: Email: Don vi tien: Sag violt gam n (1) (2) Thuyit ninh CHI ITED (3) a 36 aim Si aim bin* (4) TAI SAN A A - TAI SAN NGAN H3N (10110+120+130+140+150) I Tam vi cite Mein twang titan% din (11111+112) 100 10.092.057.849 110 660.773.773 I Tien U III Cac khoin tucmg duang tien 112 II Clic khoin dill hr tadeldnh ngin bon (120=121+129) 120 I Diu to ngin hp Du phOng gum gig ditu to non hen (•) (2) 660.773.773 V.02 121 V.01 129 III Clic khoin phi' thu ngin hen (130 = 131 + 132 + 133 + 134 + 135 + 139) 130 3.624980.488 Phil thu 'catch hing 131 1.375.943.000 2 Tri truem cho ngobi bin 132 242.531.272 3 Phil thu net b4 ngin hen 133 7.006.506.216 4 Phil thu then tips dO ke hoach hap dang ay dung 134 5 Cac khoin ph& thu Ichic 135 6 Dv phOng pith thu ngin hen kh6 dbi (9 139 IV IV Hing tin kho (140 =141 + 149) V.03 140 I Ring tan kho 141 2 Dv phOng giim gii hang tan Icho (•) 801.792.202 149 V V TM sin neat hp Ids& (150 =151 + 152 + 154 + 158) 150 1 Chi phi id tnnfm ngin hp Thui GILT dupe khiu ;lit 152 3 Thui vl ale khoin kit phii thu Nhi nu* 154 4 Tii sin non hpi kW 801.792.202 151 V.04 158 4.511.336 4.511.386 V.05 B B- TAI SAN DA1 HAN (200=210+220+240+250+260) 200 I I- Cie khoin phi' thu did hp (210 lo 211 + 212 + 213 + 213 + 219) 210 1 Phil thu dii bon nia Mich Meng 211 2 Von kinh doanh b don vi trirc thuOc 212 3 Phil thu dki han nOi be 213 V.06 4 Phil thu dli him IchIc 218 V.07 1.079.254.039 Trang 1/6 Du pheng phii thu did Nut kh6 (1 219 II II TM sin co d(nh (220 = 221 + 224 + 227 + 230) 1 Tii sin ci Mph Nu hinh (221= 222 + 223) 221 1.068.674.494 220 V.08 1.068.674.494 - - Nguyen gin 222 1.143.493.784 - - Gin trj hao man 1u9 kE en 223 (74.819190) TM sin c6 dinh thud till chInh (224 = 225 + 226) 224 - - Nguyen gii - - Gil tri hao man 1u9 ki (•) V.09 225 226 Tit sin a dish v6 Huh (227 = 228 + 229) 227 - - Nguyen gig 228 - - Oil tri hao men lug ki (•) V.10 229 Chi pid :Ay dqng ca bin db thing 230 V.11 III HI Bit Ong sin din ttr (240 = 241 + 242) 240 V.12 - - Nguyen gii 241 - - Oil tri hao men luy ki (•) 242 z IV Cie khoin din hr till chink did hen (250=251 + 252+258+259) 25• I I Diu to vio tong ty 251 2 Diu to vio Ong ty lien kit, lien doanh 252 3 Diu tir dai htui khic 258 4 Dtr phong giim gii diu to tii chinh dii hen is) 259 V V TM sin did hos Mk (260 = 261 + 262 + 268) 260 V.I3 10.579.545 I Chi phi tra tram dii him 261 V.14 2 Ili sin time thu nhop hoin lei 262 V.21 Tai sin dii hen khan 268 TONG CQNG TAI SAN (270 :100 + 200) 10.579.545 270 11.171.311.888 300 1.162.685.780 310 1.162.685.780 NGUON VON A A - NQ PHA! TR/ (300 = 310 + 330) I I Nq again hen (310 = 311 + 312 + + 319 + 320 + 323) 1 Vay vi no ngin hin 311 2 Phii tri ngtrbi bin 312 3 Ngtrbi mua tri lien inn* 313 4 Thui vi cic khoin phii Op Nba nude 314 5 Phil tri ngtrbi lao ding 315 6 Chi phi phii tri 316 7 Phil tri nbi In) V.15 317 tilt d(i ki hooch hop ding sly dtrng 574.184.000 586.672.000 V.16 1.829.780 V.17 318 8 Phil int then 9 Cic khoin phi tri, phii nip ngin him khic 319 10 10 Dtr pheng phii tri ngin him 320 11 11 Qu9 khan thutmg, phdc loi 323 II U Nq dii hen (330 = 331 + 332 + - + 338 + 339) V.18 330 1 Phii tri di hp ngudi bin 331 2 Phil tri dai ham nail* 332 3 Phil tri dii hp kW 333 4 Vay vi no; dli ben 334 V.20 5 Thue thu nhip hoin Isi phii tri 335 V.21 6 Dtr philing try cip mit viec lim 336 7 Dir phbng phi) tri dii ban 337 8 Doanh thu chua thtrc hien 338 V.19 I Mlle Thang Long University Library net 9 Quy phit triEn khoa hoc vi cons ugh' B B - VON CHIT se) }WU (400 = 410 + 430) I I Van dila sa hau + 421 + 422) (410 = 411 + 412 + I V6n au or ciaa dui se ham 339 10.008.626.1011 400 410 V.22 10.000.000.000 411 2 Thkng du von co phin 412 3 Von kb& caa chi' s6 heu 413 4 Co phi& quy (*) 414 5 Chenh lech dluth gia lai di sin 415 6 Chenh loch ty Kid h6i doll 416 7 Quy diu to ph& then 417 8 Quy du phOng di chinh 418 9 Quy kit thuoc van chil so MN 419 10 10 Loi nhuOn sau thue chin phan ph6i 420 11 11 Ngu6n von du or XDCB 421 12 12 Quy b6 try sip clip doanh nghiep 10.008.626.108 422 I: H Nguiln kWh phi vi guy khan (430=432+433) 8.626.108 430 1 Nguon kinh phi 432 2 Ngu6n Idnh phi di hInh thinh TSCD 433 TONG CQNG NGUON VON (440 = 300 + 400) V.23 440 11.171311.888 CHI TAU NGOAI BANG CAN DOI Kt TOAN 1 TM sin thu8 ngai 2 Vol to, hang hos alien gie 110, nhin gia cling 3 Ring Ma Min ban hO, nhin lc, gOi, Icfr arqc 4 No MI6 dei ill xirl, 5 Ngoai t6 cic loci 6 Do in chi so oghi4p, dv In Ltfp 27 thdng 03 nom 2012 Nimbi lip bilo Kt loin truing (Kg, Chi r6 hp tin) (KA Ghi r6 hp tin) (16c (Kj, Ghi hp tin Ddng den) Trang 3/6 Min s6: B-02/DN (Ban hanh kern then Quytt djnh so 15/2006/QD-BTC Ngay 20/3/2006 oda BO Tai chfnh) CQNG DOA Li HQI CHU NGHIA V1ST NAM DfcliP - TV - Haab Ph& BAo cAo KET QUA HOST BONG KINH DOANH Nim 2011 Ngudi nep thui: Mis6thui: Dja chi try sCr: Quin Huyen: Dien thotti: C8 ty c6 tin NOVA VIft Nam [ 1 121 T6 37 Cum Phuemg Klutong Dinh Thanh Xuan Tinh/Thinh ph6: HI NOi Fax: Email: I I Don vi tidn: Don ViD Nam stt CM Wu (1) (2) Thuylt Sub S6 num St aim tar& (4) (5) (6) (3) Doanh thu ban hang vi sung dip dich Al 01 V1.25 Cie Ithoin Minn frit doanh thu 02 Doanh thu thuln ye ban hint vi amg tip dish vo (10 = 01 - 02) 10 1.658.978.182 GM 11 V127 1.207.366.074 leld nhuen Op va bin Ming vi tong cip dick as (20 = 10 - 11) Doanh thu hoot dOng tai chfnb 21 VI.26 Chi phf di chfnh 22 VI.28 yen hang bin - Trong 45: Chi phf Ili vay 1.658.978.182 45L612.108 278.826 23 Chi phf ban hang 24 Chi phi quan If doanh nghiep 25 ~ Lot obi* thuin tic hoot dOng Ida doanh 10 (30 = 20 + (21 - 22) - (24 + 25)) 441.435.046 10.455.888 I 11 Thu nhap khic 31 12 Chi phf Ichgc 32 13 Ltd nhulen khic (40 = 31 - 32) 40 Tong Iqi nhoin ki total tank thue 14 (50 = 30 + 40) 10.455.888 15 Chi phi thug thu nhap doanh ngliiep hien hank 51 V1.30 16 Chi phi [hue thu nhap doanh nghiep holn lai 52 V1.30 Loyi nhuin sau thu6 thu ohtp doanh nghifp (60 = 50 - 51 - 52) 18 Lli co bin tren cS phi& S 17 1.829.780 8.626.108 70 Lap ngely 27 Mang 03 nom 2012 Nguid (KY, Chi re hp tin) Gil= Me Kg toga trying (101, GM n3 hp tin) (Ky, GM n5 hp tin, Deng dim) 'ung 4/6 Thang Long University Library ndu 93:13-01/DN (Ban hanh kern thee Quyit *lath so 15/2006/QD-BTC Ngiy 20/3/2006 cult BO TM ch(nh) CQNG HOA XA HQI alt NGIdA VIn NAM Die lip - Tg - Huh phew BANG CAN DOI Kt TOAN Nam 2012 Nimbi nip thui: Ohm ty co phin thi thao Nova VW Nam Mi so thui: 0 5327141219 Dia chi du sec TA 37 - Qua - P Klurang Dinh Quin Buyer): Thanh Xuln Dien thoui: Tinh/Thinh phi: HI Nii Fax: Email: v U CHI lltU (1) Si aim Si aim Inn* (2) (3) A A - TM SAN NGAN HAN (10110+17.0+130+140+150) 100 10.936.164.168 10.092.057.80 110 3-279.353.612 660.773.773 3.204.427.308 660.773.773 (4) TAI SAN I L Tan vi the khan twang &tang din (110=111+112) Tien Cac khoin twang duang din 1±1 II Cie khoin din to til think Isin (120=121+129) 111 V.01 112 120 1 Diu tv ngin hp Dv phbng glen] gia diu to ngin hin (•) (2) V.02 121 74.926.304 129 III Cie khoin phil thu ngin hon (130 = 131 + 132 + 133 + 134 + 135 + 139) 130 6.349374.112 8.624.980.488 790.758.480 1.375.943.000 1 Phii thu khich Mug 131 2 Tni nu& cho nguen bin 132 457.103.690 242.531.272 3 Phil thu nisi bi ngin ban 133 5.101.511.942 7.006.506.216 4 Phil thu then din 60 ki hooch hap ding ally dung 134 5 CrIc khoin pluii thu Ichac 135 6 Dv phbng phai thu ngin hp 1(66 din (•) 139 1.306345.909 801.792.202 1.306.545.909 801.792.202 890.535 0.511.386 890.535 4.511.386 577351.593 1379154.039 IV IV Hing tin kho (140 = 141 + 149) I Hang tin kho 140 V.03 149 v Dv phbng giant gig hang ton kho (9 V Ill sin Mk (150 = 151 + 152 + 154 + 158) 141 V.04 150 1 Chi phi tra try& ngin hen 151 2 Thud GILT duce khiu tit 152 3 Thud vi cis khoin khic phid thu NM nubs 154 4 Tai sin ngin hon Mc 158 B B - TM SAN DAI HEN (200.2210+220+2411+250+760) 200 I- Cie khoin phi( thu d1 ham (210 = 211 + 212 + 213 + 218 + 219) 210 1 Phai thu dai ban cba Icluich hang 211 2 Von kinh doanh don vj trvc dm& 212 3 Phil thu dal ban nee be 213 V.05 I V.06 Trang 1/6 mponnTrainswamwepinvewmp Phil thu dill hen lchic Dv phong phii thu dai Nin kh6 did (•) 218 V.07 219 H Tit sin c6 dfnh (220 = 221 + 224 + 227 + 230) 220 I TM sin c6 dInb It Sub (221 = 222 + 223) 221 572917304 V.08 1.068474.494 572917504 1.068.674.494 _LI - Nguyen gil 222 688.777.888 1.143493.784 - Gil hi hao mbn 1u9 ke (*) 223 (115.960.384) (74919.290) 4334.089 10.579.545 4.534.089 10.579.545 270 11.513515.761 11.171.311288 300 1449.980.670 1.162.685.780 310 1.449980.670 1.162.685.780 TM sin c8 dInh US thicidtds (224 = 225 + 226) 224 - Nguyen gii 225 - Gil tri hao non lug ke (•) V.09 226 TM sin a *lb v8 blob (227 = 228 + 229) 227 - - Nguyen gil - - Gill tri hao rain lug ki (•) V.10 228 229 4 Chi phi sly dpng co bin dIr dang 230 V.11 111 IR Bit Ong sin du to (240 = 241 +282) 240 V.12 - - Nguyen gii 241 - - Gil tri hao non lul ki (*) 242 I IV Cfc khoin edu tir tit ch1nh &II hqn (250=251+252 +258+259) 250 Diu tu vtio Gong ty 251 2 Diu tv vio cAng ty lien kit, lien doanh 252 3 Diu tu die hon Mk 258 4 Dy phong &Am ea diu Iv lli chink dli bon (•) 259 V V TM sin dil ben kb& (260 = 261 + 262 + 268) 260 I I Chi phi tri trarc dii hen 261 V.14 2 TM sin thui thu nhip ban Ini 262 V.21 3 Tli sin dai hen khan 268 TONG CQNG TM SAN (270 = 100 + 200) V.13 NGU6N VON A A - NO PHAI TRA (300 = 310 + 330) L N(p nein hpn (310 = 311 + 312 + - + 319 + 320 + 323) 1 Vay vi nq ngin bon 311 2 Phil In ngubi bin 312 699.855.041 574.184.000 3 Ngtrbi mua nil lien tru6c 313 521.000.000 586.672.000 4 Thue vi khoin phiii nOp Nhe nu* 314 229.125.629 1.829.780 5 Phil tri nguid lao dOng 315 6 Chi phi phii tri 316 7 Phil Ire nei bO 317 8 Phil tri theo din dO ke botch hop deng xfiy dvng 318 9 Cic 'chola phii hi, phii Op ngin hp khan 319 10 10 Dv phOng phii in ngin hen 320 I1 11 Qu9 Ichen thtteng, pink lqi 323 V.15 V.16 V.17 V.18 Il IL Np 41 bin (330 = 331 + 332 + - + 338 + 339) 330 1 Phil tri dii hen nguoi bin 331 2 Phil tri dal hon nOi IN) 332 3 Phil tri dai hp khan 333 4 Vay va nv dai hp) 334 V.20 5 Thue thu nhep hob ifi phii tri 335 V.21 6 Dv phOng tic cap mat viec lim 336 7 Dv pheng phii tri dli bon 337 V.I9 Thang Long University Library 8 Doanh thu chug thirc hien 338 9 Quy phis Win khoa hqc vi Ong nghe 339 B B - VON CHU SCIHICIU (400 = 410 + 430) I Von dui sic hey • (410 = 411 + 412 + - + 421 + 422) 400 410 I Von dttu to Ma chi' so httu Thang du von M pill Von Ichic Ma chi' set hay Co phi& quy (*) Chenh Itch dinh gni lid till sin Chenh tech t9 gig, Mi &di Quy din to ghat then Quy 00 phong tai chink Quy khgc [hut:in van chi' se hem 419 10 10 Lqi nhuen sau thui chug phen phoi 420 11 11 Nguan von diu to XDCB 421 12 12 Quy no sip zip thumb nghiep 11.171.311148 418 11313515.761 417 8.626.108 416 63.535.091 415 10.000.000.000 414 10.008.626.108 413 10.063.535.091 412 10.008.624108 10.000.000.000 V.22 411 10.063335.091 422 II H Ngoin Idnh phi vi gut kW (430=432+433) 43• I I Ngu6n kinh phi 2 Nguen kinh phi d0 hInh titbit TSCD 433 TONG CQNG NGUON VON (440 = 300 +400) 440 432 V.23 CHI TIEU NGOAI BANG CAN DOI KE TOAN I I ill sin thus mit 2 Vet tu, hang Ma nhen gill he, Min gia cling 3 Hang Ma nhen bin heo, nhen gai,k, asqc 4 No kh6 doi di M19 5 Ngoui te cic loai 6 Dg in chi su nghiep, du an Up nstly 26 thing 03 ruins 2013 Nortd I$p hIEo KE loin truest (K)), GM rd hp tin) (K)I, Glu rd hp tin) Glint d8c (Ky, Ghi rd hp tin, Eking din) Tram 3/6 Mk sec B-02/DN (Ban hinh kern thco Quyet djnh s6 15/2006/QD-BTC Ngiy 20/3/2006 ctla Be Ili chid]) CQNG HeA XA 1101 CHU NGHIA V1KT NAM Dec lip Ty - Ilynh ph& BAO CAO KET QUA HOAT DQNG KINH DOANH Nina 2012 Ngutri nip thut: C8ty oft thao Non Viet Nam Mi ofs thug: 71 011 ;1 Dia chi tru sec Ti 37 - Corn - P Khurong Dinh I Quin Huyen: Thanh XuAn Tfnh/Thinh phi: Ha NOi Dien thooi: Fax: CM dal: (1) (2) LL Stt Email: Thu* Dinh Si aim Si nin *not (3) (4) (5) (6) Doanh thu bin hang vi cung clip (Lich vii 01 V1.25 Cac khoin giim mit doanh thu 02 Doanh thu thuin vi bin hang vi tong c dick vy cap (10 = 01 - 02) Gig von bin 141 nhuen Op vi bin hang vh cung dip djch vy (20 = 10 - 11) Doanh thu hoot Ong tai chfnh 21 VI.26 Chi phf LB chfnh 22 V1.28 1.658.978.182 10 6.730.758.679 1.658.978.182 11 VI.27 - Trong d6: Chi phf Ili vay 6.730.758.679 6.056.498.894 1.207.366.074 674.259.785 451.612.108 670.188 278.826 ' 23 Chi phf bin hang 24 Chi phf quin 19 doanh nghiep 25 11 Thu nhep khic x 141 Satin thuin th hoot dens 'deb doanh 10 (30 = 20 + (21 - 22) - (24 + 25)) 608.373.630 441.435.046 66.556.343 10.455.888 66.556343 10.455.888 11.647360 1.829.780 54.908.983 8.626.108 31 12 Chi phf khic 32 13 Lq1 Ehnen Mute (40 = 31- 32) 40 15 Chi phf thug thu nhip doanh nghiep hien hank 16 Chi phf thug thu nhip doanh nghiep ban lot 141 uhugn sac that thu shag doanh nghlep (60 = 50 - 51- 52) 18 Iii ca bin tren phieu Si VI.30 52 V130 F3- 17 ri- Tong 141 nhuen at loin fruit that 14 (50 = 30 + 40) 70 Ldp ngdy 26 timing 03 nom 2013 Nguid tap Mtn Kt Loin truing (Kg Chi it hp tin) (KA Ghi rd hp tin) Gam alic (Kg, Ghi ro by tin, Bong ditu) Tramp 4/6 Thang Long University Library MIu s6:B-01/DN (Ban hinh kern theo Quyet djnh s6 15/2006/QD-BTC Ngly 20/3/2006 dm BO TM chink) CQNG HOA XA 1101 CHO NGHIA nal NAM Dic lip - Tv - Hsieh phde BANG CAN DOI Kt TOAN Nam 2013 Ngutii nip thui: Cling ty CA phis thi thao Now Vilt Nam MA at thut: 1 191 Dia chi tin so: T6 37 - Quit - P Khuong DIM Quin Bevan: Thanh KWh' Diin thotd: Tinhfllubth phd: Ha NOi Fax: Email: novaspons.vn@gmail.com Don vj tian: Ddng vi& nam CHI TIED (1) S6 nim S6 am trac (2) (3) A A - TAI SAN NGAN 11411 (10110+120+130+140+150) 100 15.327.100.653 10.936.164.168 I Tan a the khoin twang dung din (11111+112) 110 5.965.622.256 3.279.353.612 5.961.948.286 3104.427308 3.673.970 74.926.304 130 7.917.494.021 6.349.374.112 790.758.480 (4) TAI SAN 1 Tian III 2 Cat khoin twang throng lien 112 2_1 H Cie khan din fir tit chfah ngin bon (120=121+129) 120 1 Diu to ngin hen Do ph6ng giim gill diu tu ngin him (•) (2) V.02 121 V.01 129 III Cic khoin phil the ngin his (130 = 131 + 132 + 133 + 134 + 135 + 139) I Phil the 'chid hang 131 1.990.965.985 2 Tri trudc cho ngudi bin 132 307.057.010 457.103.690 3 Phil thu nOi bi ngin hen 133 5.619.471.026 5.101.511.942 4 Phii thu thee tiro dO ki hoach hop ding fly dung 134 5 Cic khoin phii thu khic 135 1.443.984376 1.306.545.909 1.443.984.376 1.306.545.909 6 Dr phting phii thu ngin htui khd dei (•) IV IV Ring tin kho (140 = 141 + 149) V.03 139 140 I Hang Um kho 141 2 Du phong giim gill hang tan kho (in 149 V V TM sin ngin hp khic (150 = 151 + 152 + 154 + 158) I Chi plif tri tnnic nun hin V.04 150 890.535 151 2 Thue GMT duqc khan S 152 3 Thui vi cic khoin Id* phii the Nha nude 154 4 Tai sin non hen kJ* 158 B B TAI SAN DAI 113N 890.535 V.05 - (200410+220+240+250+260) 200 I- Cic khoin phi1thu dal bon (210 = 211 + 212 + 213 + 218 + 219) 210 I Phii thu dal hen cia 'dutch hang 211 2 V6n kinh doanh at don vj true thuOc 212 3 Phii thu dai ban nati bO 213 V.06 4 Phii thu dill him Ichic 218 V.07 577351.593 Trang 1/6 5 DV phong phii thu did him kh6 den (•) 219 II H TM sin ci Mith (220 = 221 + 224 + 227 + 230) 220 I TM sin c6 Met hen Huh (221= 222 + 223) 221 - - Nguyen gil - Gil trj hao man lu, ke (•) 572.817504 222 - 572.817.504 V.08 223 TL sin ci dfnh !hue MI climb (224 = 225 + 226) - 224 - Nguyen gia 226 TM sin at dMh v8 Mall (227 in 228 + 229) - Nguyen gil - 227 V.10 228 - Gil trj hao men 1u9 ki (•) (115160.384) V.09 225 - Gig trj hao man 1u9 hi (•) 688.777.888 229 Chl ph( ziy dyng ca bin di dang 230 V.11 III M Bit dens sin din t• (240 = 241 + 242) 241 V.12 - - Nguyen gil 241 - Gig tri hao mho lug hi (•) 242 IV Cie Mimic dila fir tit ditoh did ban (250 = 251 + 252 + 258 + 259) 250 1 Diu to vio Ong ty 251 2 Diu to vao cong ty hen kit, lien doanh 252 3 Diu to MI ban khac 258 V.13 Dv phang Om gil diu to di chfnh dal han (•) 259 V V TM sin did Wit Id* (260 = 261 + 262 + 268) 260 1 Chi phi tri mak clai ban 261 V.14 2 Tii sin thui thu It* holin lai 262 V.2I 3 Tii sin dii han khic 268 TONG CQNG TAI SAN (270 =100 + 200) 4.534.089 4334.089 270 15.327.100.653 11.513.515.761 300 5.247.126363 1.449.980.670 310 4.973.415.818 1.449.980.670 NGUON VON A A - NQ PHAI TRA (300 = 310 + 330) L Nv mkt Ws (310 = 311 + 312 + - + 319 + 320 + 323) 1 Vay vi nq ngin hp 311 2 Phtli irk ngithi bin 312 3.896.695.199 699.855.041 3 Niguel mua tth tiro Wink 313 644.360.000 521.000.000 4 Thug vi cic khoin Mutt nep NM nude 314 432.360.619 229.125.629 5 Phi' tri nguM Iao dOng 315 6 Chi phf phii tri 316 7 Phii tri nei b0 317 8 Phii tra then din de ki hooch hop ang My dtmg 318 9 ac khoin phiti Iii, phii nOp ngin han !chic 319 10 10 Dv pheng pluii tri ngin ban 320 11 11 Qui) then thuing, ph& Icii 323 II 11 Ng MI him (330 = 331 + 332 + - + 338 + 339) V.15 V.16 V.I7 V.18 330 273.710.545 1 Phi) tri hen nimbi bin 331 2 Phil tra dill ban neti be 332 3 Phil tri dii Mtn kit& 333 4 Vay vi no Mt Ilan 334 V.20 V.21 5 Thui thu nh(tp hoin lisi phai tri 335 6 Dp phong my cap mit vies lim 336 7 Dtr phang phai tri Mi Mtn 337 8 Doanh thu elm thpc hien 338 V.19 273.710.545 Thang Long University Library — 9 Qu9 ghat trien lchoa hgc va ding Tighe B B - VON CHU So HUU (400 = 410 + 430) 400 L Von chi a MN (410 = 411 + 412 + — + 421 + 422) 410 , 339 Win du to ala cho so hay Thong du veal c6 pan Vin kluic cos cho sir btu CS phiEu qu9 (*) Chenh Itch daub gig lai tai sin Chenh loch t9 gig h61 Soil Quy du to ghat thin Quy du pheng di chinh Qu9 khac thugc von chti so hey 10.063335.091 10.079.974.290 10.063535.091 10.000.000.000 10.000.000.000 79.974.290 V.22 411 412 413 414 415 416 417 418 10.079.974.290 63.535.091 15.327.100.653 11313.515.761 419 10 11 12 II 10 Lgi nhuen sau thui chua pit ph6i 11 Nguan vin du to XDCB 12 Qu9 h6 trg sip alp dumb ughiep II Ngan Idol) phi it qv, kb& 420 421 422 (430=432+433) 430 Ngu6n kinh ph( Npan Unh phf ash HAM TSCD 432 433 440 TONG CQNG NGUON VON (440 = 300 + 400) CHITTEU NGOAI BANG CAN DOI Ki TOAN Tli sin (hut ngoli 2 VOt to, hing h6a align giik 60, align gia tong 3 King h6a nhIn Ma hO, then k9 ggi, kfr cow 4 No kh6 del 61 it It V.23 5 Ngoai te aic 1oa1 6 Do in chi sg oghiep, dv in 14p 21 thong 03 nam 2014 Ngutil 1gp Wu (Ky, GM re hp ten) Kt tofu Ines, (Ky GM 03 hp ten) Cam ilk (Ky Gai n1 hp ten Thing dip) Nguyen Thai Thank Trang 3/6 st: B-02/DN (Ban hanh kern lheo Quyet djnh s6 15/2006/QD-BTC Nifty 20/3/2006 al BO Tai ch(nh) CQNG 1145A XA 110I CHI) NGHIA VIST NAM lep - Ty - llynh ph& BAD CAO !CET QUA HOST BONG KIND DOANH Dia chi try sift: Nam 2013 Cony ty cithe than Non yip Nam Ian I I 1 I _Li T6 37 - Cum - P Khuong Dinh Quin HuyOn: Thanh Kan Naafi nip thug: Mid that: Tinh/Thanh ph6: Din tilos* Fax: Chi din (I) (2) H Stt Email: Ha Nc)i novasports.vn@gmail.com Thigh Dinh S6 am S6 am bulk (4) (5) (6) (3) Doanh thu bin hang val tong cep dich vo 01 V1.25 Cic khan giam trir doanh thu 02 Doanh thu thuin vi an hing a nag cep did) ay (10 = 01 - 02) Gil von hang bin 141 nhuen Op vi bin hang vi amg carp dich ay (20 = 10 - 11) Doanh thu hops Ong tai chfnh 21 VI.26 Chi ph( tin chinh 22 VI.28 10 5.460.553.232 6.730.758.679 5.041.979.207 6.056.498.894 418.574.025 674159.785 442.391 670.188 397.097.484 608.373.630 21.918.932 66.556.343 21.918.932 66 OM 141 5.479.733 11.647.360 16.439.199 54.908.983 IA 6.730.758.679 I I VI.27 - Trong di: Chi phi Ili vay 5.460.553.232 23 Chi phi bin hang 24 Chi phi quill 19 doanh nghiep 25 141 than than bk hoot ding Mnh dank 10 (30 = 20 + (21 - 22) - (24 + 25)) 11 Thu nh#p khic 31 12 Chi pld khic 32 13 141 nhulln khic (40 = 31- 32) 40 14 Ting lqi nhan a tan theist thug (50=30+40) 15 Chi phi Mal dm nh#p doanh nghiep hita hank 51 V1.30 16 Chi phi thug thu nhop doanh nghiep han lai 52 VL30 17 141 nhuen situ thug tho nap doanh aghlep (60 = 50 - 51 - 52) 18 Lli co bin tan a phi& 70 Up 21 thong 03 am 2014 Nguid gip bleu ICE tab triang Glom ilk (Ki, Chi n3 hp tin) (Kj Oh! To hp fen) (Ky Chi ro hp tin, Thing dim) Trang 4/6 Thang Long University Library