co CONG TY PH •.\N DAu KHl PHUONG DONG CQNG nOA xA HOJ CHi] NGHfA vrsr NAM DQc l~p - T\f - H~;mhphuc IPTC-TCHC Nghe An ngaY19 thang 01 nam 2016 DU LJCH S6: ,1ft V/v: Cong b6 thong tin Bao cao tai chinh Quy nam 2015 CONG BO THONG TIN DINH KY Kinh giri: - Uy ban Chung khoan Nha nuoc - S6 Giao dich Chung khoan Ha N 9i Ten Cong ty : Cong ty cA ph an Du lich Dau Phuong Dong Mil Chung khoan : PDC Dai chi tru sa chinh ,: S6,.218 Le Duan, Phuong Truong Thi, Tp.Vinh, Nghe An Di~n thoai: 038.3845527 Fax: 038 3593479 Nguoi thtrc hi~n cong b6 thong tin: Kim Thj Lien Quy (DT: 0919.561.468) N(,>idung thong tin cong b6: 6.1 Bao cao tai chinh Quy nam 2015 cua Cong ty C6 ph~n Du lich D~u Phuong Dong duoc l~p 19/0112016 bao gorn: BCDKT, BCKQKD, BCLCTT, TMBCTC 6.2 NQi dung giai trinh chenh Iech tren 10% lei nhuan sau thuS giira quy nam 2015 so voi quy nam 2014 Dia chi website dang tai toan bQ Bao cao tai chinh: w\vw.phuongdongpv.com.vll Chung toi xin cam k8t cac thong tin cong b6 tren day la dung str th~t va hoan toan chill trach nhiem tnroc phap lu~t v6 nQi dung thong tin da cong b6.1 NGu(n DU'QC UY QUVEN CBTT THEOPHAp NGHI~P ~~~r11~;;~ Kim Thi Lien Quy Nui nlt(in: - Nhtr tren, - Website PTC; - Liru: VT KLQ '" Signature Not Verified Ký bởi: KIM THỊ LIÊN QUÝ Ký ngày: 20/1/2016 11:23:56 CONG TY co PHAN DU LJCH DAu KHI PHUONG DONG - * * * * - CONG BAo cAo TAl CHINH TY co PHAN DU LICH DAu KHi PHUONG D~n 31112/2015 (TrU'O'cKi~m toan) Vinh, niim 2016 DONG M§u sO BO I-DN Cong ty CP Du ljch Dau Phuong Dong (Ban hanh theo TT s6 200/2014/ TT-BTC Ngily 22/12/2014 cua BQ Tili chinh) 86218 - Le Duan- Tp Vinh - Nghe An BANG CAN DOl KE TOA.N t'at 31 thdng 12 ndm 2015 TAISA.N Thuyet S6 cu6i ky Dan vi ttnn: 66ng S6 c:1ftunam so minh 31112/2015 0110112015 MA A (100=110+120+130+140+150) A-TAl SAN NGAN ~N 100 110 I Ti~n va cac khoan nrong duong ti~n 1.Ti€n , 111 2.Cac khoan tuong duong ti€n 112 II.Cae khoan c:1ftunr titi ehfnh nglin han 120 l.Chimg khoan kinh doanh 121 2.D\! phong giam gia chirng khoan kinh do~(*)(2) 122 DAu tu nb 123 gift den dao han Ill Cac knoan phai thu ngAn han 130, l.Phai thu khach hang 131 2.Tra truce cho nguoi ban 132 V.01 V.02 - - - 3.Phai thu nQi bQ ngiin han 133 4.Phai thu theo tien dQ ke hoach hQ'P d6ng xay dung 134 Phai thu va cho vay ngan han 135 6.Cac khoan phai thu ngan han khac 136 DlJ phong phai thu ngan han kh6 doi(*) 137 Hi san thieu cho xu 1y 50,967,583,776 13,173,303,451 4,870,552,451 8,302,751,000 20,929,459,32S 15,612,773,714 5,840,022,714 9,772,751,000 - 140 I.Hang tAn kho 141 DlJ phong giam gia hang t6n kho(*) 149 V Tai san ngh 150 3,922,557,108 21,026,818,614 33,048,522,464 20,467,725,549 27,l37,745,000 56,083,901,258 _ V.03 1,089,983,508 (45,331,990,014) -.- 1,237,680,879 1,237,680,879 V.04 han khac l.Chi phi tra truce ngan han 151 2.Thue GTGT diroc khau tnr 152 3' Thue va cac khoan khac phai thu Nha mroc 153 Giao dich mua ban lai trai phieu chinh phu 154 sAN nAI ~N -~ 1,869,778,593 (45,372,882,936 ) ~ - ' - 3,305,868,638 3,305,868,638 - B- TAl - 139 IV Hang tAn kho Hi san ngan han khac (200=210+220+240+250+260) 93,041,5] '3 - 155 200 210 PMi thu dai han cua khach hang 211 Tra truce cho nguoi ban dai han 212 Kinh doanh don vi 1r1Jcthuoc 213 Phai thu nQi bQ dai han 214 Phai thu va cho vay dai han 215 1,439,889,223 778,799,107 661,090,116 V.05 162,767,911,612 500,000,000 '- J-Cac khoan phai thu dai han 0' 156,447,627 63,406,114 145,797,481,112 500,000,000 V.06 V.07 PMi thu dai han khac 500,000,000 DlJ phong phai thu dai han kh6 doi (*) 219 II Tai san e6 c:1jnh 220 Hi san c6 dinh heu hlnh 221 - V.08 144,920,579,319 144,920,579,319 - 500,000,000 - 116,960,145,795 116,960,145,795 TAIsAN Mil Thuy~t S6 cu6i ky se dfiu sA minh 31/12/2015 0110112015 - Nguyen gia 222 - Gia tri hao mon liiy k~ ( *) 223 Tai san e6 dinh thue tai ehinh 224 - Nguyen gia 225 - Gia tri hao mon luy k~ (*) 226 Tai san eA dinh vo hlnh 227 - Nguyen gia 228 - Gia tri hao mon luy k~ (*) 229 m B§t 230 dOng san d§u tir - Nguyen gia 231 - Gia tri hao mon luy ke (*) 232 IV Tal san dO'dang dai han 240 Chi phi san xuat, kinh doanh dang dai han 241 Chi phi x§.y dung co ban dang 242 IV Cac khoan d§u tir tai chfnh dal ban 250 BAu nr vao cong ty 251 BAu nr vao cong ty lien k~t, lien doanh 252 BAu nr khac vao don vi khac 253 D\I phong dAu tu tai ehinh dai han 254 ' BAu nr nam gift d~n dao han -~ -.- 169,850,405,433 (52,890,259,638) 204,636,187,474 (59,715,608,155) V.09 - V.10 442,380,500 (442,380,500) 666,835,448 10,559,448,353 666,835,448 10,559,448,353 12,172,670,000 12,172,670,000 V.13 12,172,670,000 12,172,670,000 4,507,826,845 5,605,216,964 4,507,826,845 5,605,216,964 255 260 Chi phi tra truce dai han 261 V.14 Tai san thu~ thu nh~p hoan lai 262 V.21 Thi€t bi, v~t tu, phu tung thay th€ dai han 263 Tai san dai han khac 268 Loi th€ thuong mai 269 183,697,370,940 270 300 310 Phai tra nguoi ban ngin han 311 Nguoi mua tra tien tnroc ngan han 312 J Thu~ va cac khoan phai nOp Nha mroc 313 Phai tra nguoi lao dOng 314 Phai tra nQi bQ ngin han Phai tra theo tien dO k~ hoach hop d6ng xay dung Doanh thu chua thirc hien ngan han 315 60,528,500,785 23,566,408,238 36,926,067,787 V.17 V.18 168,331,999 559,.179,827 - 3,218,571,918 988,387,543 490,132,616 2,451,790,259 139,209,629 317 318 319 10 Yay va no thue tai chlnh 320 11 D\I phong phai tra ngan han 321 12 Quy khen thuong phuc loi 322 13 Quy blnh 6n gia 323 14 Giao dich mua ban lai trai phieu ehinh phu 324 II NQ'dsi han 330 - 46,677,123,882 7,648,027,808 1,054,669,708 165,528,562 886,488,139 158,671,583 V.16 316 Cac khoan phai tra, phai nQP nglin han khac Phai tra dai han nguoi ban p, 196,765,064,888 C- NO PHM TRA.(300=310+330) I NQ'ngiin ban DU ~ NGUONV6N Chi phi phai tra ngan han 442,380,500 (442,380.500) - - '- V.12 V Ta! san dAi han khac TONG CQNG TAl SAN(270=100+200) nam 331 13,000,000,000 (74,489,388) 23,110,715,644 238,254,694 1,-+71,110,516 28,000,000,000 (71,389,388) 23,602,432,998 - _ .J TA1SAN MA Thuyet S6 cu6i ky S6 dAu nam sa minh 31112/2015 0110112015 Ngiroi mua tra tian truce dai han 332 Phai tra nQi bQ va von kinh doanh 333 Phai tra dai han nQi bQ 334 Doanh thu chira thuc hien dai han 335 Phai tra dai han khac 336 V.20 Yay va no thue tai chinh dai han 337 V.21 Trai phi€u chuyen d6i 338 Thu~ thu nhsp hoan lai phai tra 339 10 Du phong phai tra dai han 340 11 Quy phat.trien khoa hoc cong nghe 341 B-v6N 400 sa HUu CHU (400=410+430) I van chu s6' hnu sa htru 23,110,715,644 23,602,432,998 137,020,247,058 136,236,564,103 137,020,247,058 136,236,564,103 V.19 410 V 5n dAu tu cua chu V.22 411 150,000,000,000 150,000,000,000 - C6 phieu ph6 thong c6 quyen bieu quyet 411a 150,000,000,000 150,000,000,000 22,819,811,566 22,819,811,566 - ce phieu Uti diii 411b 2.TMng du v5n c6 phArr 412 Quyen chon chuyen d6i trai phieu 413 van khac cua chu sa httu 414 415 ' C6 phieu quy (*) Chenh lech daub gia lai tai san Chenh l~ch tY gia h5i doai Quy dAunr phat tri€n 416 ;0 417 C~ LIC 418 ·110 Quy h6 tro s~p xep doanh nghiep 419 sa htru 420 116,593,948 116,593,948 10 Quy khac thuQc v5n chu 11 Lei nhuan sau thu6 chua pharr ph5i 421 (35,916,158,456) (36,699,841,411) - Lei nhuan chira pharr phci d~n cu5i kY truce 421a (36,699,841,411) (39,746,033,499) - Lei nhuan chira pharr ph5i kY 421b 783,682,955 3,046,192,088 12 Nguen v5n dAu tu XDCB 422 13 Loi Ich c6 dong khong kiem scat 429 II Ngufin kinh phi va quy khac 430 Nguon kinh phi 431 Nguon kinh phi dii hlnh TSCD 432 T6NG CONG NGUON V6N (440=300+400) Phu trach k~ to an L~p bi~u (Ky, ho ten) Kim Thj Lien 440 (Ky,h9 ten) auy Le Thj HOng G~m V.23 183,697,370,940 196,765,064,888 C6NG TY CP DU LJCH DAu KHi PHUONG D6NG MAu sO' B 02·PN BAo cAo KET QuA HO';'T DONG sAN XUAT KINH DOANH Din 31 tilting 12 niim 2015 Dan 11/1 l nh: tJ'om~ - - Chi ti~u - ThuySt minh MIs6 - -, ~ ~ p;~~.i, .,,:;c ,'""" j" >~ c' ,;-1.'01" "~~CUD 2, Cac khoan Rim trir doanh thu 02 Doanh thu thu!n ve BH va clc DV (10=01·02) 10 Gia v6n haD ban ';'YL2?i i15~~i~1~92 VI.27 v •.•• '.~ SrliKllbu {~ I~~o~ C:.D,~I ~i 1,~,."c1674lj~lj4.90 NAm Day NAm truerc ,.,.}:~", 65,114,447.562 85,647 461,039 11 "",,~",;; .: - :-.rAm truerc NAm Day Luy k€ tit diu nAm d€n cu61 quy QuyIV 15,280,179,592 16,742,941,490 12,404,328,699 12,897,641,307 ':.~li;d:R7S,8S0893 85,647,467,039 65,114;447,562 72,412,675,396 54,578,785,016 ~~:l 7::)}Y::.' il 0.535 662.546 l~i8453hb1l83 .: 13234791643 21 VI.26 537,172,911 672,127,351 789,030,182 1,368,406,350 22 VI.28 78,891,100 176,549,194 442,939,834 685,056,378 23 78,812,500 176,125,000 442,197,344 684,250,000 Chi phi ban hanR 24 380,868,833 414,529,427 1,720,546,679 1,998,408,514 Chi phi quan 1y doanh nghiep 25 2,456,666,288 C' ~'~ 496,597,583 3,923,993,438 8,317,698,700 9,090,740,867 Doanh thu hoat donR tai chinh 7, Chi ph! tai chinh ' o Trong d6: Chi phi 111ivay 10 Loi ohub ":~ tb~li~ ho~,;c46nl! kinb~aDr;~-l7 { 30= 20+ (21·22) ';~~ : _~:t 30 -"" ~c:::.- ::';;-,:!'-':', 2.355,475 (24+25) } " 828,992.234 843.507.515 0 11 Thu nh~p khac 31 178,473,042 204,149,733 834,131,822 648,801,550 12 Chi ph! khac 32 154,687,287 129,024,085 672,917,600 431,601,696 13.1Qi nhuan khac (40=31·32) 40 75,125,648 161,214,222 217,199,854 I ~~i·.,;~; '.lo~77,481123 ~~t" 1,0~~ 721,737 14:rfADI! 1000"'~.n~lOA~~~lri~f 15 Chi ph! thua TNDN hien hanh 16 Chi ph! thu8 TNDN hoan lai 1{'~lo1~ 17 Leinhu 18 Llii C(J sautblli : ~ii ;;§.;~'''tf thu nh 'DN·(6oa.so;.51-52 ban tren e6 phiSu (.) ~.50 23,785,755 ';~o." :-: 51 VI.30 '52 VJ.30 ' '60',?- t'j' '~?" C''- '.r;," :," ~:: 520.383,338 85,980,799 221,038,782 , ' ' 434 402,539 70 I·~';· ~~~~81,123 L,p bi~u Phy trach k~ toan Kim Thj Lien Quy Le Thj Hang GAm ~ 3,046,192,088 0 j,'- ', " 783,682,955 " '3,046 192 088 0 CONG TY co pHAN DU LICH DAu KHi PHUONG BONG BAo cxo uJU CHUYEN TIEN T~ NAm 2015 - Chitfeu - - == _~~t ~J;_j[,_ Mf~Thuy~! Minh - Dan vi tinh: tJ6ng ~ ~~ _ o' - - c - , j{~ tir aAu nam d~n cu6i narn Nam NAIll triroc 0110112014 aen 3111212014 ~ 01l01}~15 ae~~:" 31/12/2015 " 00 ~ J I Liru chuyen ti~n tir hoat dQng kinh doanh - ""-:t;;;, Luy - ? 2~ L(Tinhupn truO'cthui Dieu chinh cho cdc khoiin 01 1,004,721,737 - Khftu hao tai san co dinh - Cac khoan du phong - Lai, 10 chenh I~ch tY gia hOi doai chua thirc hien - Lai, 10 tU hoat dQng dau tu - Chi phi lili yay - Cac khoan dieu chinh khac 02 03 04 05 06 07 6,825,348,517 (40,892,922) -5,378,969,110 (165,973,460) (789,030,182) 442,197,344 (1,378,195,623) 684,250,000 LQi nhu~n tir hoat aQng kinh doanh truce thay aai van hru dQng - Tang giam cac khoan phai thu - Tang giam hang ton kho , - Tang giam cac khoan phai tra (Ko k6 lili yay phai tra, thu€ TN doanh nghiep phai nop) - Tang giam chi phi tra tnroc - Tang giam chirng khoan kinh doanh -~ yay dil tra - Thue thu nhap doanh nghiep da nQP - Tien thu khac tU hoat dQng kinh doanh - Tien chi khac tU hoat dQng kinh doanh Luu chuyln tien thuan tir hoa: ilpng klnb doanb Ti~n chi cho yay, mua cac cong cu no cua don vi khac Ti~n thu hoi cho yay, ban cac cong cu no cua don vi khac 5' Co tire nh~ ducc Thu hoi tien giri c6 ley han Ti~n thu h6i d~u tu g6p v6n vao don vi khac Ti~n thu lili cho yay, co tire va IQ'inhuan diroc chia -LUll chuy~n ti~n thuAn tir hoat d~~g aAu tu· m Liru 08 09 10 7,442,344,494 13,703,234,711 2,068,187,759 7,565,242,115 (13,015,451,008) (992,751,300) 11 12 (26,036,100,438) 1,812,783,112 22,122,406,965 3,171,766,501 13 14 15 16 (437,322,344) 20 II Liru chuyen ti~n tir hoat dQng dftu tu Tien chi de mua sam, xay dung TSCf) va cac tai san dai han khac khac 3,046,192,088 21 22 23 24 25 26 27 28 30 (3,100,000) (89,831,764) (1,539,804,470) (684.375,000) 26,525,000 - 18,411,283,333 18,193,363,273 - < (25,268,647,463) 9,789,273 - 567,991,400 18,979,274,733 1,368,406,350 (23,890,451,840) chuyen tien tir hoat dQng tM chinh Ti~n thu tir phat Moo c6 phieu, nhan v6n g6p cua chu sa h1iu TIen chi tra yon gop cho cac cM hfru, mua l~ilco phH~\Jcua doanh nghiep da phat hanh sa 31 LU1l chuysn ti~n thuAn tir hoat dQng tai chfnh 32 33 34 35 36 37 40 (15,000,000,000) (2,000,000,000) Luu chuy~n ti~n thu§n nam (50-20+30+40) 50 2,439,470,263 (7,697,088,567) Tien yay ngan han, dai han nh~ duoc Tien chi tra no gee yay Tien tra no thue tai chinh cb nrc, IQ'inhuan dil tra cho chu sa htru Chi tieu quy phuc lei e (15,000,000,000) - - - - (2,000,000,000) - - - I,' • Luy k~ tir ddu nam lIb cu6i nam Niim 01lQ!~015 Tien va cac khoan tU'O'DgdU'O'Dgtien dau nam Anh huang cua thay doi Tien va cac tY gia hoi 60 doai quy doi ngoai t~ khoan tU'O'DgdU'O'Dgtien cuoi Dam ( 70=50+60+61) NgU'Oi l~p Kim Th] Lien Quy 61 70 ~ d@~~~B Nam tnr6'c 0172~/2014 d@n 31112/20 15'~ 3111212014 13,173,303,451 20,870,392,018 -+ + 15,612,773,714 13,173,303,451 Phu trach TCKT Le Thj Hang G~m , CONG TY co pHAN DU qCH DAu KHi PHUONG sa 218 duimgLe MAll,(\, B 09.-DN DONG Ban h~nh theo IT 56 20012014fI'T-BTC ngly 22/1212014 cd, B¢ tntdng BTC) Duftn, P Truong Thi, TP Vinh, NgM An THUYET MINH BAo cAo TAl CHINH Nam 2015 I Hlnh thltc ,d htru v6n : cs phin Ltnh V\f.ekinh doanh : Khach san - NhAhang - LiI hanh Qudc t~ - Thuang mai Nganh ngh~ kinh doanh : Khach san - NhAhang - LiI henh Qudc t~ - Thuang m$i Chu kYsan xuit, kinh doanh thong thuong: 12 theng S El~cdilm hoat d¢ng cda doanh nghiep nam tli ch!nh cc anh hirdng den bao cao tAichlnh ciu true doanh nghiep - Danh sl.chcac cOngty con; - Danh sach cac cOngty lien doanh, lien kSt; - Danh sich cae dan vi true thuoc khong co tit each phap nhAnhach toan phu thucc: Chi nhanh Cong ty Co phAnDu lich Diu Phuong Elting- Khach "n Phuang Elong Tuyen bo v~ kh ning so sinh thong tin tren Bao cao W chinh: Co kh nang so sinh Il Ky k~toaD, 4n vi ti~D t~ sir dvng k~ toan I Nien d¢ k( toan (b't dAu 01-01 k~t thuc 31-12) Den vi ti~n te sit dung k( toan : VNJ:? m Chuin mlfc "" Che' (!¢ ke'tolln lip dung I Ch( d¢ k(ta'n Ap dung : Thea TT 200/2014/Qf) - DTC 2211212014cua B6 truong BTC Tuyen b6 v~ viec tuAn thd Chu~n rrnrc k( toan & Ch( d¢ ke'toAn: theo cac ehutn nnrc ke' toan Viet Nam Hlnh thlte k( toan Ap dung : Hlnhthuc k~ toan may tren nguyen tic cua hinh thirc NMt kYchung IV Cae eblnh ach klt toan ap dung I Nguyen tic ehuy~ dol Baa ceo tii chinh IIp bing ngoei te sang El6ng Viet Nam: Thea Chuang III cd TT 2oo12014/QD - DTC 2211212014 cda 06 trvcng DTC Cac loai ty gia hdi doii ap dung k~ roan: Ty gia giao dich thuc t~ va tY gi' ghi so k~ tcan Nguyen t'e ghi nhan cAe khoan ti~n va cac khoan urcng dUdng ti~n : Ghi nhan theo thuc t( phat sinh vA ,If du thlfe cc tai qu9 v~ t~i khoan ngAn hang, Nguyen tic ka teen eae kho" diu tit tii chinh Dlu tu vao oong C\l vAn cUa den vi khac: Thee nguyen tic gia gbc Nguyen tic ka toan no phii thu: Thea dOichi ti~t theo tung doi nrcng khach hang chia thci gian nc ngin h!J1hay dii h!J1.ap dung chinh sach trich IIp du ph6ng theo TT sO22812oo91TT-BTCban hinh 07/1212009 Nguyen "c ghi nhan hlng !dn kho - Nguyen t'c ghi nhan h~ng t6n kho : Thea giAtri thl,tct( - Phtrcng phap t!nh giAtri hang t6n kho: Gi tlurc te'hlnh qug n gia qv.'en - Phuong phap hach tcan hang t6n kho: Ke khai thullng xuyen - Phudng ph4p lap d\f phOng giam giAhlng tdn kho Nguyen "C ghi nhan & kh(u hao TSCEl v~ b(t d¢ng an d4u t1t: - Nguyen "c ghi nh.n TSCEl: theo quy dinh tai thong tu slf 20312009fI'T·BTC 2011012009 - Phlfdng phap kh(u hao TSCEl : thee phucng phap khll'u hao dullniO'th!.ng.TY Ie trich kh(u hao theo thong tu.6 20312009fI'T-DTC ng~y 2011012009 Nguyen tic k8 toan cae hop d6ng hop tac kinh doanh Nguyen tic k8 toan thuS TNDN ham l$i 10 Nguyen tic ki tcan chi phi tra truck Thea dOichi tiat theo lung doi tucng chi p,hitra truce, phAnloai ngjn h•• va dii h•• II Nguyen tic kS toan no phBitra: Thea dOichi tiSt theo kYh!J1phBitra, d6i nrong phBitra 12 Nguyen tic ghi nhan vay va nil'phii tn thue tii chinh 13 Nguyen "c ghi nh.n vlfn h6a de khoalt chi ph! di vay 14 Nguyen t'e ghi nh&nchi ph! phai tIa IS Nguyen t'c & phlfdnS phap ghi nh~n cac khoan du phOng phai tra 16 Nguyen tic ghi nhln doanh thu chua thuc hien 17 Nguyen tic ghi nhln trii phi8u chuy~n d6i 18 Nguyen "c ghi nhan v6n chd ,,' hau Page nr cde chu scl hrru, thJng du v6n cd ph!n, vtSn khte cUo ehu 5cl heu • Nguyen ~e ghi nh~nvcl'n d4u • Nguyen I~e ghi nh~n chenh lee danh git I,i IAi san · Nguyen ~e ghi nhln chenh · Nguyen ~e ghi nhan IQi nhuln 19 Nguyen lee tY git chit phln I~e vA phltCfng phap ghi nhan doanh ph6i thu • Doanh thu ban hAng • Doanh thu cung c:lp djcu VII • Doanh thu ho,1 dOng Iii chlnh • Doanh thu bcp d~ng xly dung Doanh thu dltQe de khOng phln dinh vA ghi nhan Iren cc 5cl hoAn khtSi hrcn g ch:i'IIItQng "l,ng hot, d, -r; vu cung cap cho khtch hang chs'p nhan biel dl thu li~n hay ehlta thu ti~n 20 Nguyen tic k~ loin cae kboin giim tnI doanh thu: xic nhf.n vi ghi nhlrt tei IhIri di~m pMI sinh 21 Nguyen tic k~ toin gii vAn hang bin: ke khai Ihuang xuyen thee thuc t~ phil sinh 22 Nguytn I'e vA phuong phap ghi nMn chi phi rai chlnh: ke khai thirong xu ye n then thuc tE phat sinh 23 Nguyen lic k~ toin chi phi bin bang, chi phi 24.Nguytn ~c vA 25 Cac nguytn v TMng ~c vA phltdng bd sung tin quan Iy doanh nghiep: ke khai thuang xuyen theo thuc t~ pMI sinh phuong phap ghi nhan thuE thu nhlp doanh nghiep hien hanh, chi ph! thuE thu nhap doanh nghiep hien hAnh, chi phi thuE thu nhlp holn I,i phap ke' loan eho cae l Thut TC · Tina !chIc • Tri I,i TSCD Thut TC • Giam !chIc 56 du cu61nlm Gr tr] cOn 1,1 cu TSCD Ihue Ili chlnh • T,i nah db nlm • Tai naly cutSlnlm • Ti.!n !hue ph" sinh them dltc;lcghi nMn IAchi phi nAm • Cln C\I dl dc diM tit!n !hue phil sinh !hem: Trlch !ch(u hao TSCD !hue TC • Di~u !choin gi han !hut ho.c quyt!n dlfdc mua Ili sin 12 T4n/l, /liam bat don/l san It u tu: Khoan muc S5 diu nlm a) Bit d6D2.iD diu III'cbo thu NeuylD vi • Quyln s1i dung dtt ·Nbi • Nbi v&quyln s1i dung dAI • en sOhf tAna Gia tri bao mb IOvki • Quy~ s1i dung dil _ ·Nh' • Nbi vi quy~ s1i dung dAt · en sOhf IAn~ Gia Irj chDI,i • Quy~ s1i dung dit ·Nb' va quy~n sU dung dit • en sOha IAna - Nhi b) BAt d6DI iD diu III'Dim aiii cblr tiD •• it Nluyln Iii • Quyln s1i dung dAt ·Nha - Nhi vi quy~n sU dung dlt • en sOba lAm T6n Ihll IUY liim Eii tri • Quy~ s1i d\ll1gdit ·Nh' • Nbi v' quy~ s1i dung dlt · en sOhf tAng Gia tri thD iai • QuyAns1i dung dil ·Nh' • Nbi va qUYlns1i dung dAI • en sOh tan • Gi' tri cODI'; cuAiIcY ail BDSflT dung d~ tb~ chAp,elm cAdim ban kboan vay; PagaS TAngtrong nlm ) • Nguyen git BDSDT • ThuySt minh 13 Chi phi trd hao hat njumg vln cho thu6 hoJ