I - Mim soB 09 - DN TAP DOAN DIEN Ll)C vr£,;T NAM Don vi b:io cao: Cong Ty C6 phan Nhi~t Dien Ba Ria Ban himh thea QD sti 15!2006/QD - EJfC 20103/2006 Clta 86 truong EJfC, sz{a d6i b6' sung thea TT 24412009/TT-EJfC 31!1212009 czla B¢ trur7ng EJfC Dja chi: Phttlmg Long Huang- TX 83 Ria ? K " , ' , BAN THUYET MINH BAO CAO T AI CHINH Quy niim 2012 1- D~c di~m ho~l d(ing cua doanh nghi~p 1- Hinh thCrc scr hiiu von: Von c6 dong 2- LTnh VI/C kinh doanh: San xufJt di~n b8o dilang, stl'a chlia, cai f\lo cac thief bt di~n v~n tai, dao f(lo, mua ban 3- Nganh nghe kinh doanh: -San xuat, kinh doanh di~n nang; - Quan ly, v~n hanh, b8o dilang, stl'a chifa, cai f\lo cac thief bt di~n, cac c!trinh nhi~t di~n c6ng trinh kien true cua nha may di~n; - f!ao f\lO va philt tri€n nguon nhtin {IJC ve qu[m fy V~n hilnh, baa dil!ing Va Stfa chlia thief bt nha may di~n; - Mua ban v~t til thiet bt; - L~p dlf an dau til xay dlfng; - L~p dlf an dau til xay dlfTlg, quan ly dlf an dau til xay dlfng; - Thi c6ng !tlp d~t cac c6ng trinh di~n; - San xuat ntJOC cat, nilOC u6ng dong chai; - San xua't cac san pham khilc biing kim fo\li va cac ho\lt d¢ng dtch vt,~ c6 lien quan den c6ng vi~c ch€ f\lo kim lo(li; -Lap d~t trang thief bt cho cac c6ng trinh xay dlfng; - Cho thue thief bt, tai san c6 dtnh, cau cang, van ph6ng; - Cho thue philang ti~n v~n tai; - Kinh doanh nha hang, khilch S(ln; - Kinh doanh bat d¢ng san; - V~n chuy€n hanh khach thea hqp dong; - Ch€ bien va kinh doanh nang san; - Ch€ bien va kinh doanh hai san 4- £)~c diElm ho\lt dong cua doanh nghi$p nam tai chfnh c6 anh huang den bao cao tai chinh: II- Ky ke loan, dctn vj lien 1~ sit d\tn9 lrong ke loan: 1- Ky ke toan nam bat dau t(I 01101 ket thuc vao 31112 2- Dan vi tien t$ sa d~ng ke toan: VND Ill- Chu§n mlfc va Che d9 ke loan ap d\)ng 1- Che d¢ ke loan ap d~ng: Thea Quyet d!nh s615/2006/QEJ-8TC 20/3/2006 cua 8¢ tn1ang 8¢ Tai Chinh 2- Tuyen bo ve viec tuan thu Chu~n mifc ke toan va Che d¢ ke toan: Gong ty CP Nhi~t di~n 8a R1a cam k€t tuan thU cac chuan mifc va 3- Hinh thlic ke loan ap d~ng: Nh~t ky chung IV- Cac chinh sach ke loan ap d\)ng 1- Nguyen tac, phuong phap xac djnh cac khoan lien: tien m~t tien glri ngan hang, Mn dang chuy~n gom: - Nguyen tac xac djnh cac khoan tuong duong Mn: Thifc te - Nguyen tac va phuong phap chuy~n d6i cac dong tiEin khac dong tien sl! d\)ng ke toan: Thea tY gia binh quan lien ngan hang 2- Nguyen tac ghi nh~n hang ton kho - Nguyen tac ghi nh~n hang ton kho: Theo lhlfc te philt sinh - Phuong phap tinh gia t~ hang ton kho cuoi ky: 8inh quan gia quyen - Phuong phap hi?ch loan hang ton kho (ke khai thucrng xuyen hay ki~m ke djnh ky): Ke khai thifang xuyen - L~p dlf phong giam gia hang ton kho: 3- Nguyen tac ghi nh~n va khau hao TSCD - Nguyen tac ghi nh~n TSCD hCIU hinh, TSCD v6 hinh: Thea lhlfc te philt sinh - Phuong phap khau hao TSCD hcru hinh, TSCD v6 hinh: KMu hao thea difang th§ng 4- Nguyen tac ghi nh~n va khau hao bat d¢ng san dau tu - Nguyen tac ghi nh~n bat d¢ng san dau tu: - Nguyen lac va phuong phap khau hao bat d¢ng san dau tu: 5- Nguyen tac ghi nh~n cac khoan dau ttt tai chinh - Cac khoan dau tu vao cong ty con, cong ty lien ket, von gop vao co sa kinh doanh dong ki~m soat: - Cac khoan dau tu chling khoan ngan hi?n: - Cac khoan dau ttt ngan hi?n dai hi?n khac: -Phuong phap l~p dlf phong giam gia dau tu ngan hi?n dai hi?n: 6- Nguyen tac von h6a cac khoan chi phi di vay - Nguyen tac von h6a cac khoan chi phi di vay: -TY 1$ von h6a chi phi di vay dugc sl! d\)ng d~ xac djnh chi phi di vay dugc von h6a ky: 7- Nguyen tac ghi nh~n va von h6a cac khoan chi phi khac - Chi phi tra trucrc: Tifong d11ong ky trifac - Chi phi khac: - Phuong phap phan b6 chi phi tra trucrc: Theo timg quy - Phuong phap phan b61gi the thuong mi?i: eM d¢ ke toan Vi~t Nam 8- Nguyen tac ghi nh~n chi phf phai tni - Theo chi phi thvc te philt sinh 9- Nguyen tac va phticrng phap ghi nh~n cac khoan d\f ph6ng phai tra 10- Nguyen lac ghi nh~n von chu so hCiu - Nguyen lac ghi nh~n von dau Ill cua chu so hCiu, th~ng dli von c6 phan, von khac cua chu so hCiu: - Nguyen lac ghi nh~n chenh l$ch danh gia ll)i tai san: - Nguyen lac ghi nh~n chenh l$ch tY gia: Theo fh/fc te toan va hO?Ch toan - Nguyen lac ghi nh~n lqi nhu~n chtia phan ph6i: Doanh thu- Chi phi- Thue TNDN 11- Nguyen lac va phticrng phap ghi nh~n doanh thu - Doanh thu ban hang: San pham ai~n - Doanh thu cung cap d!ch vu: - Gia c6ng ca khi; - Bao d11ang, st!a chii'a thief bt ai~n; - Dao t?o; - V~n chuye'n hilnh kh8ch theo hqp a6ng; - Doanh thu hol)t d(lng tai chfnh: - Uii tien gtli - Doanh thu hqp dong xay d\(ng: 12- Nguyen tac va phticrng phap ghi nh~n chi phf tai chfnh: Thea thvc te philt sinh 13- Nguyen lac va phticrng phap ghi nh~n chi phf thue thu nh~p doanh nghi$p hi$n h KHAu THOY SAN B~N TRE Ap 9-Tan ThCiiCh-Ch~IU Thanh-B~n Tre Miu s6 B 01 DN Ban himh theo QD s6 15/2006/QD-BTC 20-032006 eua BQtfllCmgBTC va b6 sung theo TT 244/2009/TT-BTC 31/12/2009 BANG CAN DOl KE ToAN f)~n h~t n fly 31/03/2012 TIED CHi Mil sa A - TAl SAN NGAN (lOQ.=110+l20+130+140+l50) 100 I TlEN vA cAe KHOAN TU'ONG DU'ONG TIEN 110 n " Ti~n m~t 111 Cae kholin tuO"ng duO"ng ti~n - - - S6 31/03/2012 TM 357.574.726.651 111.491.392.603 V.Ol 112 - II cAe KHOAN DAu TV' TAl CHiNH NGAN H~N 120 S6 01/01/2012 V.02 363.244.966.025 _ 46.491.392.603 21.046.557.537 65.000.000.000 85.000.000.000 31.570.434.055 64.937.483.475 DAu tu ng~n h;:tn uu , 121 50.841.242.209 129 (19.270Jro8.154) DII phong gilim gia dAu tu ng~n h~n (*) _. n. _" ~ - t - Phlii thu eua khaeh hang 131 96.251.197.569 Tni tfllac cho ngLr [...]... 872 529) j~~ ~-9 ~ ~-~ -~ ~-kt1~~~;;t1~i;;~-iK"h6~9-k~i~i-~~y-ph-~i;;~:it1~~-ih~~h~p pt1~i-~6p_) - if - - iT943ssisoo - - · 218 452 811 404 -Tang - - - - 12 - - - 36 4-8 6 8-8 53 326"394579 - - - - -1 3 " _ - - - -lfss6s67i- - i4s-s3:i333i ... - ··· ·· ··········· - 7 5 01 056 814 - - - · - - - ···· (14 070 18 0 467) ········· ··· · - 18 312 2 725 - ····· - ·· - ····· 1 764 079 7 61 7 68 417 9 539 18 312 2 725 (12 28 610 0 706) ··· ····· - ··········· - · - - - ·· 7 68 417 9 539 - - · 317 2 16 3 750 · - - ·· ·· - 7 5 01 056 814 - ······ -. .. - 75 566 785 J - ~-c;~~-ir! 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