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c k bi HONG VN TY
Ngy k: 04.08.2015 11:06

CONG TY CO PHAN DAU TU' XAY D

VA CONG NGHE TIEN TRUNG

\-\*

97

,,,,3 GTY
CONG
A^1
Co PHA N

Dasu TuxAy DUNG

vTAIEN'6NG
TRIINNG
GI-I
6% 1

BAO Cikr 0 TAI CHINH

QUY II NAM 2015

Thai Binh, thang 07 [tam 2014

1- .1N

CONG TY CO PHAN DAU TU . XAY DUNG VA CONG ,

NGHE TIEN TRUNG

Cum Cong nhi'ep Tra Ly, x'a Tay Luang, huyen Tien Hai, tinh Thai Binh

McC LUC
NM DUNG

BAO CAO CUA BAN GIAM DOC

BANG CAN DOI Kt TOAN
BAO CAO KET QUA HOAT BONG KINH DOANH
BAO CAO LliU CHUYEN TIEN TE
THUYET MINH BAO CAO TAI CHiNH

TRANG

2-3
4-6
7-8
9 10
11 20

DtiNG vA CONG NGHE TIEN TRUNG

Cum Cong nghiep Tra Ly, xa Tay Luong, huyen Tien Hai, tinh Thai Binh

CONG TY CP DAu TU, XAY

BAO CAO CUA BAN GIAM HOC

Ban Giam d6c COng ty Co phan Dalt to Xay dung va Ong nghe Tien Trung de trinh bao cao
nay cua C6ng ty Co phan Dau to Xay dung va C6ng nghe Tien Trung (sau day g9i tat la "Cong ty")
cho ky hoat dOng tir ngay 01/01/2015 den ngay 30/06/2015.

HQI BONG QUAN TRI VA BAN GIAM HOC

Cac thanh vien HOi d6rig Quan tri va Ban Giant d6c Cong ty da dieu hanh Cong ty trong

ky

va den ngay lap bao cao nay g6m:

FICA ding Quin tri

Ong Hoang Van Ty

Ong Hoang Anh Quyet
Ba Nguyen Tuyet Nhung
Ba Hoang Thi Kim
Ong Dang NgQc Thong
Ban Clam dOc

Ong Hoang Van Ty

13a Nguyen Thi Men
Ong Nguyen Xuan \firth
Ong NO Le Que

Chit tich
Thanh vien
Thanh vien
Thanh vien
Thanh vien
Giam d6c
Pho Giam doe
Pho Giam doe
Pho Giam d6c

TRACH NHIVM CUA BAN GIAM HOC

Ban Giam d6c Cong ty c6 trach nhiem lap bao cao tai chinh hang 14 phan anh mot each
luu
trung, thuc va hop 1S, tinh hinh tai chinh ding nhu ket qua hoat dOng kinh doanh va tinh hinh
chuyen tien to cua Cong ty trong nam. Trong viec lap bao cao tai chinh nay, Ban Giam doe &pc yeu
cau phai:
Lua chon cac chinh sach ke toan thich hop va ap (King cac chinh sach do mot each nhat quart;
Dua ra cac xet doan va trac tinh mot each hop 1y va than trong;
Neu ro cac nguyen tac lee toan thich hop c6 dtroc tuan thil hay khong, c6 nhimg ap dung sai
lech trong yeu can &roc cong bo va giai thich trong bao cao tai chinh hay khong;
,Lap bao cao tai chinh tren co sa hoat dOng lien tpc trir truang hgp kh6ng the cho rang Cong
ty se tiep tuc hoat dOng kinh doanh;
met each hcru hieu cho muc dich lap va trinh
Thiet ke va thrc hien he, thong kiern soat not bi?
bay bao cao tai chinh hop ly nham han the rui ro va gian ran.
Ban Giam d6c Ong ty chiu trach nhiem dam bao rang s6 sach ke toan dugc ghi chep mot
each phit hop de phan anh mot each hop 1T tinh hinh tai chinh cua Cong ty a bat 14 thai diem nao va
dam bao rang bao cao tai chinh tuan thu cac Chuan muc Ke toan Viet Nam, He th6ng Ke toan Viet
Nam va cac quy dinh phap ly c6 lien quan. Ban Giam doc ding chiu trach nhiem dam bao an toan
cho tai san cua C6ng ty va that hien cac bien phap thich hop de ngan than va phat hien cac hanh vi
gian lan va sai pham khac.
Boo cao tai chinh Qui') II nom 2015.

2I

CONG TY CP DAU TV, XAY DUNG VA CONG NGHE TIEN TRUNG

Cum Cong nghiep Tra Ly, xa Tay Luang, huyen Tien Hai, tinh Thai Binh
Ban Giam doc xac nhan rang Cong ty da tuan thu cac yeu cau neu tren trong viec lap bac , cao
tai chinh.
Thay mat va dien cho Ban Giam d6c,

Hoang
Giam dOc
Thai Binh, ngay 30 thang 07 nam 2015.

Boo ciao tai chinh Q4 II nam 2015.

3 I 1'

CONG TY CP DAU TU', XAY DVNG VA CONG NGHE TIEN TRUNG

Cum Ong nghiep Tra Ly, xa Tay Luong, huyen Tien Hai, tinh Thai Binh
Bao cao tai chinh
Quy II nam tai chinh 2015

CONG TY CO PHAN DAU TU' XAY DUNG VA CONG

NGHE TIEN TRUNG

Dia chi: Cum cong nghi'ep tra ly, xa Tay Lucmg, Tien Hai, Thai Binh
Tel: 0363.683.162

Fax: 0363.683.162
DN - BANG CAN DOI KE TOAN - Quy 11.2015

Chi tieu

MA chi
tieu

Thuyet
minh

SO cuOi ky

SO dau nam

TAI SAN
A- TAI SAN NGAN HAN

100

50,341,507,200

44,093,106,764

I. Tien va cac khoan twang throng tien

110

2,887,567,426

525,736,746

1. Tien

111

2,887,567,426

525,736,746

II. Cac khoan phai thu ngin li#n

130

23,874,308,171

21,934,664,823

1. Phai thu ngan han dm khach hang

131

7,976,439,567

4,503,664,823

2. Tra truOc cho nguoi ban ng&i. han

132

14,897,868,604

13,781,000,000

3. Phai thu not b6 ngan han

4. Phai thu then tier' d6 ke hoach harp
&mg xay dvng

133

134

5. Phai thu ve cho vay ngan han

135

6. Phai thu ng"an han khac

136

1,000,000,000

3,650,000,000

7. Dv phong phai thu ngan han kho dei

137

8. Tai san Thieu cho xil ly

139

III. Hang din kho

140

22,132,840,488

21,000,051,082

1. Hang din kho

141

22,132,840,488

21,000,051,082

2. Dv phong giam gia hang ton kho

149

IY.Tai san ngin hkin khac

1. Chi nhi tra till& rigAn han

150
151

1,446,791,115

632,654,113

Belo cao tai chinh Qu), 11 nam 2015.

411),

CONG TY CP DAU TU, XAY KING VA CONG NGI-It TIEN TRUNG

Cum Cong nghi0 Tra Ly, xa Tay Luang, huyen Tien Hai, tinh Thai Binh
632,654,113

1,446,791,115

5. Tai san ngan han khac

155

B. TAI SAN DAI HAN

200

30,161,568,585

30,978,496,796

I.Tai san co dinh

220

10,161,568,585

10,978,496,796

1. Tai san co dinh hiru hinh

221

10,161,568,585

10,978,496,796

- Nguyen gia

222

15,369,491,443

15,711,438,943

- Gia tri hao men lay Ice

223

(5,207,922,858)

(4,732,942,147)

II. Dan tir tai chink dai han

250

20,000,000,000

20,000,000,000

1. Dau to vao cong ty con

251

20,000,000,000

20,000,000,000

III. Tai san dai hp khic

260

1. Chi phi tra troarc dai han

261
270

80,503,075,785

75,071,603,560

C. Ncl PHAI TRA

300

22,105,158,883

18,929,631,405

I. Ng ngin han

310

22,105,158,883

18,929,631,405

1. Phai tra ngtrei ban ngan han

311

7,832,876,795

6,725,127,153

2. Ngtrei mua tra troll tn.rOt ng&ri han

312

12,869,739,247

11,333,387,406

3. Thue va cac khoan phai nep nha niktc

313

1,293,760,571

802,505,186

4. Phai tra ngan han khac

319

108,782,270

68,611,660

D.VON CHU So HiTU

400

58,397,916,902

56,141,972,155

I. VOn chii sZr hiru

410

58,397,916,902

56,141,972,155

1_ VAn gon dm chii so . him

411

52,500,000,000

52,500,000,000

TONG CONG TAI SAN

NGUON VON

Bao cao tai chinh Quj II narn 2015.

51

CONG TY CP DAU TU, XAY DUNG VA CONG NGHE TIEN TRUNG

Cum Ong nghiep Tra LY, xa Tay Luang, huyen Tien Hai, tinh Thai Binh
- Cophieu ph6 th6ng co quyen bieu
quyet

411a

2. Lcri nhuin sau thue dun Wan phi

52,500,000,000

52,500,000,000

421

5,897,916,902

3,641,972,155

- LNST chua phan ph6i lily ice den cu6i

ky truac

421a

3,641,972,155

2,638,380,498

- LNST chua phan phi ky nay

421b

2,255,944,747

1,003,591,657

440

80,503,075,785

75,071,603,560

TONG CONG NGUON VON

Lap, ngay 30 thong 07 nam 2015

C

Kt TOAN TRIJONG

Vu Thi Hang

Bao cao tai chinh Qui') II nam 2015.

l)

CONG TY CP DAU TU, XAY MING VA CONG NIGHE TIEN TRUNG

Cum Cong nghiep Tra Ly, xa Tay Lucmg, huyen Tien Hai, tinh Thai Birth
CONG TY CO PHAN DAU TU . XAY DING VA CONG NGHV TIEN TRUNG
Binh
Dia chi: Cum cung nghiep tra 1Y, xa Tay Luong, Tien Hai, Thai
Fax: 0363.683.162
Tel: 0363.683.162
DN - BAO CAO KO' QUA KINH DOANH - QUY II .2015
Ma
Chi den

chi

tieu

Thuyet
minh

Quy nay nam

trtreec

QuS, nay nam

nay

Se lily ke dr
(Ian nam den
cuoi quST nay
(Nam triro'c)

Se lily k'e tir

dau nam den
cu Aoi quSi nay
(Nam nay)

4,635,734,220 22,860,966,555

9,349,070,515

13,920,882,253

4,635,734,220 22,860,966,555

9,349,070,515

11

10,222,188,819

3,624,604,680

17,293,287,444

7,543,493,600

20

3,698,693,434

1,011,129,540

5,567,679,111

1,805,576,915

21

(262,554)

416,469

125,530

920,024

22

23

24

8. Phan lai 18 trong ding ty lien doanh lien ket

825,939,333

405,912,499

892,889,200

480,276,164

9. Chi phi ban hang

25
26

1,390,788,838

391,269,784

1,706,968,408

829,001,864

1. Doanh thu ban hang va cung cap dich vu

01

13,920,882,253

2. Cac khoan giam trir doanh thu

3. Doanh thu thuin ye bin hang va cung cap dich vti
(10 = 01 - 02)

02

10

4. Gia von hang ban

5. Loi nhu4n Op ve bin hang va cung cap dich
v9(20=10-11)
6. Doanh thu hoat dOng tai chinh
7. Chi phi tai chinh
- Trong do: Chi phi lai vay

i n oh;

r,1-11

iiiin

W, rinanh

nghiep

Boo cap tai chinh Quj; 11 nam 2015.

Pa

CONG TY CP DAU TU, XAY DUNG VA CONG NGHE TIEN TRUNG

Cum Cong nghiep Tra LY, xa Tay Luang, huyen Tien Hai, tinh Thai Binh
11. Loi nhu4n thu'in tir hoat d'Ong kinh
doanh [30=20+(21-22)+24-(25+26)}

30

1,481,702,709

214,363,726

2,967,947,033

497,218,911

31

100,000,000

12. Thu nhap khac

32

(1,769,422)

175,710,178

13. Chi phi khac

40

1,769,422

(75,710,178)

14. Loi nhu;in khic(40=31-32)

15. Tling loi nhu4n lie toil' ft-11*c tha(50=30+40)

50

1,483,472,131

214,363,726

2,892,236,855

497,218,911

16. Chi phi thue TNDN hi'en hanh

51

326,363,869

47,160,020

636,292,108

117,873,816

52

17. Chi phi thue TNDN hoan1ai

18. Led nhua'n sau thue thu nh4p doanh nghi0(60=5051-52)

60

1,157,108,262

167,203,706

2,255,944,747

379,345,095

61

18.1 Lgi nhuan sau thue cila tong ty me

18.2 Lgi nhuan sau thue cita c6 dong khong kiem scat

62
70

19. Lai co ban tren c6 phieu(*)

71

giam tren co phi'eu

'M I Ai guy

Kt TOAN TRU'ONG

Vii Thi Hang

Bcio ell() tai chinh Qui", II nam 2015.

8 I l'

CONG TY CP DAU TU, XAY DUNG VA CONG NGHC TIEN TRUNG

Cum Ong nghiep Tra 1_4/, xa Tay Luang, huyen Tien Hai, tinh Thai Binh

CONG TY CO PHAN DAU TU. XAY DUNG VA CONG NGHE TIEN TRUNG
Dia chi: Cum ding nghiep tra ly, xa Tay Luang, Tien Hai, Thai Binh
Fax: 0363.683.162
Tel: 0363.683.162
DN - BAO CAO LUU CHUYEN TIEN TE - PPGT - QUY 11.2015

Chi del.'

Ma
chi
tieu

Thuyet
minh

Luy ke tir dau

nam den cut,i
quj, nay(Nam
nay)

Luy ke tir dAu

nam den cuei
quji nay(Nam
trir&c)

I. Lull chuyen tien tir ho#t dOng kinh doanh

01

2,892,236,855

497,218,911

- Khau hao TSCD va BDSDT

02

474,980,711

826,936,242

- Cac khoan du phemg

- Lai, 18 chenh Lech ty gia 1f8i doai do danh gia
lai cac khoan mvc co goc ngoai to

03

- Lai, 18 tir hoat dOng dau to

05

- Chi phi lai vay

06

- Cac khoan di'eu chinh khac

3. Lgi nhuan tir hot Ong kinh doanh trithc
thay doi von Itru do, ng

07
08

3,267,217,566

1,324,155,153

- Tang, giam cac khoan phai thu

09

(2,575,935,456)

7,943,737,149

- Tang, giam hang eon kho

- Tang, giam cac khoan phai tra (Khong ke lai
vay phai tra, thud thu nhap doanh nghiep phai
new)

10

(1,132,789,406)

(6,568,001,853)

11

3,175,527,478

6,347,085,732

- Tang, giam chi phi tra truOc

12

(814,137,002)

262,336,883

- Tang, giam chimg khoan kinh doanh

13

- Tien lai vay da tra

14

1. Loi nhuan trixac thud

2. Dieu chinh cho cac khofin

Bao cao tai chinh Quji II aim 2015.

04
(100,000,000)

911'

CONG TY CP DAU TU, XAY DUNG VA CONG NGHE TIEN TRUNG

Cum Cong nghiep Tra 141, xa Tay Lucmg, huyen Tien Hai, tinh Thai Binh

- Thug thu nhap doanh nghiep da nOp

15

- Tien thu khac tir hoat dOng kinh doanh

16

dOng kinh doanh

- Tien chi khac cho hoat
A

17

Ltru chuyen tien

t ie n thuan ttr hoat dOng kinh
doanh
II. Liru chuyen tien tir hoat ding clan ttr
1.Tien chi de mua sam, xay dung TSCD va cac
tai san dai han khac
2.Tien thu tir thanh1, nhugng ban TSCD va cac
tai san dai han khac
3.Tien chi cho vay, mua cac ding cu no cua don
vi khac
4.Tien thu h6i cho vay, ban tai cac cong cu not
cua don vi khac

20

341,947,500 (13,680,000,000)

22

100,000,000

23
24
25

6.Tien thu h6i dau to goe von vao don vi khac

7.Tien thu lai cho vay, co ttirc va lgi nhuan dugc
chia

26

Ltru chuyen tien thuAn tir hoat dOng dAtt tir

30

3.Tien thu tir di vay

33

4.Tien chi tra ng g6c vay

34

5.Tien chi tra no thue tai chinh

35

6. Co tirc, lgi nhuan da tra cho cha so hiru

36

Ltru chuyen tien than tir hoat ding tai chinh

Luu chuyen tien thuan trong ky (50 =
20+30+40)

40

Bao

MY)

tai chinh Quj; II nelm 2015.

441,947,500

(23,680,000,000)

17,500,000,000

31
32

dau ky

(10,000,000,000)

27

2.Tien tra lai von gop cho cac chn soy halt, mua
tai co phieu cUa doanh nghiep da phat hanh

Tien va ttrang duong tien

9,309,313,064

21

5.Tien chi dau ttr g6p von vao dcm vi khac

III. Liru chuyen tien tir hoat Ong tai chinh

1.Ti'en thu tir phat hanh c6 phi'eu, nhan von g6p

1,919,883,180

17,500,000,000

50

2,361,830,680

3,129,313,064

60

525,736,746

773,806,820
10 1 l'

CONIC TY CP OAU TU, XAY DUNG VA CONG NGHE TIEN TRUNG

Cum Cong nghiep Tra Ly, xa Tay Luang, huyen Tien Hai, tinh Thai Binh
Anh huong dm thay

d6i tST gia hiii dodi quy d61

ngoai to

61

Tien va tircrng throng tien cuiii 14 (70 =

50+60+61)

70

2,887,567,426

3,903,119,884

Vu Thi Wing
Ka than timing
ang 07 nam 2015.

Bolo cao tai chinh Qui') II ;lam 2015.

11 I P

CONG TY CP fall TU, XAY DIJ'NG VA CONG NGHE TIEN TRUNG

Cum Cong nghiep Tra L5/, xa Tay Luang, huyen Tien Hai, tinh Thai Binh

THUYET MINH BAO CAO TAI CH1NH

1. THONG TIN KHAI QUAT
Hinh thin sir him von
C6ng ty TNHH Tien Trung dtrac thanh lap theo GiAy Chimg nhan clang ky kinh doanh lAn dAu
s6 1000332857 ngay 10/04/2003 va &Jac d6i ten thanh Ong ty Co phAn DAu to Xay dung va COng
nghe Tien Trung theo GiAy Chimg nhan clang ky kinh doanh thay doi lAn did 3 ngay 17/12/2010. Cho
den nay, COng ty da dtrac cAp GiAy Chtimg nhan clang ky kinh doanh thay d6i lAn thir 6 ngay
30/07/2012 do SO ke hoach va DAu to tinh Thai Binh cAp.
V6n diet' le cila Cong ty theo GiAy Chimg nhan clang kji kinh doanh lAn thir 7 ngay
26/04/2014 la 52.500.000.000 dong.

Danh sach c6 &mg sang lap

Danh sfich of, thing sang lap

acIpltAn

Gia tri co pliant VND)

Tif Le(%)

Hoang Van Ty

655.400

6.554.000.000

18,73

Nguy8n Tuyet Nhung

500.000

5.000.000.000

14,29

Nguyen Thi Men

275.000

2.750.000.000

7,86

Dang Nggc Thong

157.500

1.575.000.000

4,50

Hoang Thi Kim

157.500

1.575.000.000

4,50

1.745.400

17.454.000.000

49,87

Ling

T6ng s6 nhan vien cua Cong ty tai ngay 30/06/2015 la 144 nguai (tai 31/12/2014 la 144 ngtrOi).
Nganh nghe kinh doanh chinh
Van tai hang hoa b&ng dugng 136, chi tiet van tai hang h6a &rang b6 b&rig xe tai;
Khai thac cat, da, soi, dAt set;
San xuAt san phAm tir chAt khoang phi kim loci khac chtra dugc phan vao dau: San xuAt b6 da
xay dung, san xuAt da mai, da ram, da danh bong va cac san phAm (la to nhien, cid nhan tao (bao g6m
sam phAm ket dinh tren nen x6p nhu giAy cat,.., san xuAt dd xay dtmg;

Boo cao tat chinh Quj, II nam 2015.

121 l ,t

CONG TY CP DAU TU, XAY DVNG VA CONG NGHC TIEN TRUNG

Cum Cong nghiep TraLji, xa Tay Luang, huyen Tien Hai, tinh Thai Binh
Ban bu8n vat lieu, thiet bi lap dAt khac trong xay dung chi tiet, ban buon xi mang, gach xay, ngOi
da, cat, sOi, kinh xay dung, son, vecni, gach 6p lat va thiet bi ve sinh, ban buon vat lieu, thiet bi lap

dat khac trong xay dung,..

2. CO SO LAP BAO CAO TAI CHINH VA KY KE TOAN
Cu so' lap bao cat) tai chinh
Bao cao tai chinh kern theo dtrac trinh bay bang ding Viet Nam (VND), theo nguyen tac gia
gOc va phu hap yen cac Chan muc Ke toan Viet Nam, He thOng Ke toan Viet Nam va cac quy dinh
hien hanh khac ve ice toan tai Viet Nam.
Ky ke toan
Nam tai chinh cua Cong ty bat d'au tit ngay 01 thang 01 va ket tht:ic vao ngay 31 thang 12
hang nam.
Tuyen bo ye viec tuan thti Chuan natyc ke toan va Che dO ke toan
Trong viec lap va trinh by bao cao tai chinh, Ong ty da tuan thu cac chuan muc ke toan Viet
Nam, Che dq ke toan doanh nghiep va cac quy dinh phap 1510 lien quan.
Hinh thiic ke toan ap dung
Cong ty ap dung hinh thirc ke toan Nhat ky chung.

3. AP DVNG HliONG DAN KE TOAN MOI

Ngay 6 thang 11 nam 2009, K) Tai chinh da ban hanh Thong tu s6 210/2009/TT-BTC
("Th6ng ttr 210") huang clan ap dung Chuan muc bao cao tai chinh qu6c to ye trinh bay bao cao tai
chinh va thuyet minh th6ng tin &A vai cac cong cu tai chinh. Viec ap dung Thong tu so 210 se yeu
cAu trinh bay cac thong tin ding nhu anh huang cua viec trinh bay nay dOi yogi mot so cac cong cu tai
chinh nhat dinh trong bao cao tai chinh doanh nghiep. Thong tu nay cO hieu luc cho nam tai chinh ket
thuc vao hoac sau ngay 31 thang 12 nam 2011. Trong ky nay, C6ng ty da nghien cdu va phan tich
anh twang cua ThOng tu nay den cac bao cao tai chinh cua Cong ty. Ban Giam dOc Cong ty danh gia,
Th6ng tu nay khOng anh huang trong y6u den cac se) lieu trinh bay trong nam nay va cac ky ke toan
truck cua COng ty.
4. TOM TAT CAC CHINH SACH KE TOAN CHU YEU
Sau day la cac chinh sach ke toan chu yeti &rot C6ng ty ap dung trong viec lap bao cao tai
chinh:
Bcio cao tin chinh Quji II nam 2015.

131 P

CONG TY CP DAU TU, XAY DUNG VA CONG NGFIE TIEN TRUNG

Cum Cong nghiep TraL57, xa Tay Luang, huyen Tien Hai, tinh Thai Binh
Ofrc tinh ke toan
Viec lap bao cao tai chinh tuan thu theo cac chuAn muc ke toan Viet Nam, he thong ke toan
Viet Nam va cac quy dinh hien hanh khac ve ke toan tai Viet Nam yeu cAu Ban Giarn dec phai c6
nhang trac tinh va gia dinh anh htrang den s6 lieu bao cao ve cong ng, tai san va viec trinh bay cac
khoan cong ng va tai san tiem tang tai ngay ket thuc nien do ke toan ding nhu cac so lieu bao cao ve
doanh thu va chi phi trong su6t nam tai chinh. S6 lieu phat sinh thuc to c6 the khac cac trac tinh,
gia dinh dAt ra.
Tien
Tien bao g6m lien mat tai guy, cac khoan tien giri ngan hang.
Dv phong my kho doi
Du phong phai thu kh6 d6i cua Cong ty dugc trich lap theo cac quy dinh ve ke toan hien hanh. Theo
dO, C8ng ty dugc phdp lAp du ph6ng cho nhang khoan phai thu da qua han thanh toan tiz sau thang trey
len, hoAc cac khoan thu ma ngued na kh6 co kha nang thanh toan do bi thanh ly, pha san hay cac khO
khan tuang tu. Ban giam d6c C6ng ty da xem xet chi tiet s6 du ng phai thu tai ngay 31/12/2013 va
kh8ng thy c6 khoan phai thu nao can phai trich lap du phong ng phai thu kho doi theo quy dinh.
Hang ton kho
Hang ton kho dugc xac dinh tren co. so gia thAp hon gala gia gee va gia tri thuAn c6 the thuc hien
dugc. Gia gee hang ton kho bao g6m chi phi mua, chi phi the bien va cac chi phi lien quan true tiep
khac phat sinh 6 c6 dugc hang ton kho b dia diem va trang thai hien tai. Gia g6c cua hang ton kho
dugc xac dinh theo phIrcrng phap binh guan gia guyen. Gia tri thuAn co the thuc hien dugc dugc xac
dinh bAng gia ban ix& tinh trir cac chi phi 6 hoan thanh cung chi phi tier) thi, ban hang va phan phei
phat sinh.
Du phOng giam gia hang din kho cua C6ng ty dugc trich lAp theo cac quy dinh ke toan hien
hanh.Theo d6, Cong ty dugc phep trich lAp du phong giam gia hang ton kho loi thai, hOng, kern phAm
chAt trong tru&ng hap gia tri thuc to dm hang eon kho cao han gia tri thuAn co the thuc hien dugc tai
thoi diem ket thilc nien (18 ke toan. Ban giam dec Cong ty da xem xet chi tiet s6 du hang ten kho tai
ngay 31/06/2015 va khong thAy co hang ton kho nao can phai trich lap du phong giam gia hang ton
kho theo quy dinh.
Tai san et, dinh va khAu hao

Belo cao tai chinh Quji H nam 2015.

14 I

CONG TY CP DAU TIS, XAY DUNG VA CONG NGHE TIEN TRUNG

Cum Cong nghiep Tra Ly, xa Tay Luang, huyen Tien Hai, tinh Thai Binh
Tai san co dinh hftu hinh dugc trinh bay theo nguyen gia trir gia tri hao mon luy ke. Nguyen
gia tai san c6 dinh hint hinh bao Nguyen gia tai san c6 dinh hinh do to lam, to xay dung bao g6m
chi phi xay dkmg, chi phi san xuat thkrc to phat sinh cong chi phi lip at va chay thir.
Tai san c6 dinh him hinh dugc khau hao theo phuang phap &rang thing dui tren thai gian
hint dung Ink tinh, cu the nhu sau:

Nam sir dung

Nha cira vat kien triic

9 15

May mac thiet bi

11 12

Phtrang tien van tai

8 10

Cac khoan tra tru*c dai han.

Chi phi tra trugc dai han bao g6m khoan tra truck tien chi mua may tinh, may in va cac khoan
chi phi tra tnrOc dai han khac.
Cac chi phi nay dugc phan b6 vao bao cao ket qua hoat Ong kinh doanh, sir dung phucmg
phap &rang thing trong yang ba nam theo cac quy dinh ke toan hien hinh.
Ghi nhan doanh thu

ik

Doanh thu ban hang dugc ghi nhan khi ding thai them man tat ca nam (5) dieu kien sau:
Doanh nghiep da chuyen giao phan lan rui ro N/A 10 ich gin lien vii guy& sa hftu san pham

(a)
hoac
hang haa cho nguai mua;
Doanh nghiep khong can nam gift quyen quan 15( hang boa nhu ngtrai so htht hang h6a hoac
(b)
quyen kiem soat hang hoa;
Doanh thu dugc xac dinh tuang d6i chic chin;
(c)
Doanh nghiep se thu dugc loi ich kinh to tir giao dich ban hang; va
(d)
(e)

Xac dinh dugc chi phi lien quan den giao dich ban hang.
Doanh thu cua giao dich ve cung cap dich vu dugc ghi nhan khi ket qua cira giao dich dO dugc

xac dinh mot cach clang tin cay. Truing hop giao dich ve cung cap dich vu lien quan den nhieu ky thi
doanh thu dirge ghi nhan trong nam theo ket qua phan cong viec da hoan thanh tai ngay cita Bang can
d6i ke toan cua 14 do. Ket qua cua giao dich cung cap dich vu dugc xac dinh khi thoa man tat ca b6n
(4) dieu kien sau:
Doanh thu dugc xac dinh tuang d6i chic chin;
(a)
Co khi nang thu &roc 10 ich kinh to tir giao dich cung cap dich vu d6;
(b)

Bac) ciao tai chinh Qu.)i II nam 2015.

15 I P

CONG TY CP DAU TII, XAY DUNG VA CONG NGHE TIEN TRUNG

Cpm Cong nghidp Tra Ly, xa Tay Luang, huydn Tien Hai, tinh Thai Binh
Xac dinh dugc phan ding vidc da hoan thanh tai ngay dm Bang Can dOi kd toan; va
(c)
hoan thanh giao dich cung cap
Xac dinh dugc chi phi phat sinh cho giao dich va chi phi
(d)
dich vu do.
Lai tien giri dugc ghi nhan tren co sO dOn tich, dugc xac dinh tren sO du cac tai khoan tien giri

va iai suAt ap dung. (ndu co va iai suAt tien gixi dugc danh gia IA trong ydu).
Chi phi di vay
Chi phi di vay lien quan true tidp ddn vidc mua, dAu to xay dung hoac san xuAt nhang tai san
can mot thoi gian tuong dOi dai de hoan thanh dua vao sir dung hoac kinh doanh dugc Ong vao
nguyen gia tai san cho ddn khi tai san do dugc dua vao sir dung hoac kinh doanh. Cac khoan thu nhap
phat sinh tir vidc dau to tam thai cac khoan vay dugc ghi giam nguyen gia tai san c lien quan.
TAt ca cac chi phi lai vay khac dugc ghi nhan vao bao cao kdt qua hoat Ong kinh doanh khi
phat sinh.
Thue
So thud hidn tai phai tra dugc tinh dua tren thu nhap chiu thud trong ram. Thu nhap chiu thud
khac vai lgi nhuan thuAn dugc trinh bay ten bao cao kdt qua hoat Ong kinh doanh vi thu nhap chiu
thud kh6ng bao g8m cac khoan thu nhap hay chi phi tinh thug hoac dugc khAu trir trong cac nam khac
(bao gam ca 18 mang sang, ndu co) va ngoai ra khong bao gOm cac chi tieu khong chiu thud hoac
khong dugc khAu trir.
Vic xac dinh thud thu nhap cita C8ng ty can cir vao cac quy dinh hien hanh ve thud. Tuy
nhien, nhang quy dinh nay thay d6i theo tong theri ky va vide xac dinh sau cling ve thud thu nhap
doanh nghidp tuSi thu8c vao kdt qua kiern tra cita co quan thud CO tham quyen.
Cac loci thud khac dugc ap dung theo cac luat thud hien hanh tai Vidt Nam.
5. TIEN VA CAC KHOAN TVONG DUONG TIEN

Tien mat
Tien giri ngan hang

6. PHAI THU KHACH HANG

Cong ty co phAn DTXD va thidt ke Phu Thang Long

Bao cao tai chinh Quy II nam 2015.

CuOi ky
VND
2.876.675.309

DAu ky
VND
520.714.052

10.892.117

5.022.694

2.887.567.426

525.736.746

CuAi ky
VND
272.114.500

DAu ky
VND
1.493.787.500

16 I

rc

CONG TY CP DAU TU, XAY DUNG VA CONG NGHE TIEN TRUNG

Cum C6ng nghiep Tra LY,

xa Tay Ltrcmg, huyen Tien Hai, tinh Thai Binh

C6ng ty TNHH Long trieu

Cong ty c6 phan xay lap Tay Scm
C6ng ty TNHH Thien An Scm
Cong ty c6 phan Dalt to Tan Phu
Cac d6i twrig khac

1.301.100.003

1.301.100.003

232.964.620

232.964.620

2.451.120.679

460.138.719

131.616.903

201.586.103

3.587.522.862

814.087.878

7.976.439.567

4.503.664.823

7. HANG TON KHO

Cuti ky
VND

Dau ky
VND

1.887.349.616

1.506.424.211

7.752.406.880
12.493.083.992

4.429.203.656
15.064.423.215

22.132.840.488

21.000.051.082

Nguyen lieu,* lieu

Hang hoa
Chi phi san xuat kinh doanh dog dang

8. TAI SAN CO DINH HiTU HINH

Nha cira,
vat kien true
VND

May rate,
thitt bi
VND

7.454.188.295

2.876.147.186

Pinning tin
van tai
VND

T6ng etng
VND

NGUYEN GIA
Ti ngay 01/01/2015
Mua trong nam
Ghi tang do XDCB
Thanh ly tai san
TO ngay 30/06/2015

5.381.103.462

15.711.438.943

(341.947.500)

(341.947.500)

7.454.188.295

2.876.147.186

5.039.155.962

15.369.491.443

1.481.948.019

1.284.040.556

1.966.953.572

4.732.942.147

264.907.086

122.616.858

253.694.089
(166.237.322)
2.054.410.340

641.218.033

GIA TRI HAO MON

Ti ngay 01/01/2015
Khau hao trong ky
Thanh ly, nInrcmg ban
Tkii ngay 30/06/2015

BO cao tat chinh Qu.) 11 !lam 2015.

1.406.657.413

5.207.922.858

17

ri

CONG TY CP DAU TU, XAY DUNG VA CONG NGFIE TIEN TRUNG

Cum C6ng nghiep Tra Ly, xa Tay Luang, huyen Tien Hai, tinh Thai Binh
1.746.855.102
GIA TRI CON LAI
Tai ngay 01/01/2015
Tai ngay 30/06/2015

1.481.948.019
5.707.333.191

1.284.040.556
1.469.489.773

1.966.953.572
2.984.745.621

4.732.942.147
10.161.568.585

9. DAU Tif VAO CONG TY CON

30/06/2015
VND
20.000.000.000
20.000.000.000

Cong ty TNHH MTV Cong nghe Tien Trung Haa Binh (*)

clang ca citing so 156 va 157/2012/BB CT ngay 01/09/2012

dinh Dai
(*) Theo
Ghi
dung , quan tri so 1021/2012/BB CT ngay 01/09/2012 cua C6ng ty Co phan Ong
va Bien ,ban hai dong
nghe Tien Trung quyet dinh g6p von thailh 14p Ong ty TNHH MTV , Cong nghe Tien Trung Haa
Binh v6i so von g6p la 10.000.000.000 dung, ngay 03/04/2014 tang von dieu le len 20.000.000.000
&Ong chiem 100% tong von dieu le ciia Cong ty TNHH MTV Ong nghe Tien Trung FL& Binh.
Cong ty TNHH MTV Cong ngh'e Tien Trung Haa Binh da hoan thanh dau tu xay dung du an Nha
may gach Tuynel Phong Phu tai Xom Trang, xa Phong PhU, huyen Tan Lac, tinh Flea Binh theo Giay
chimg nh'an dau tu so 25121000413 ngay 10/06/2013 ciia L.)) , ban Nhan dan tinh Haa Binh. Hien nay,
Nha may da di vao boat clang on dinh va dang lam thii tuc guy& toan gia tri du an.

10. PHAI TRA NGVOI BAN

CuOi ky
VND
1.651.660.895

DAu ky
VND
1.651.660.895

543.219.300

1.050.069.300

Ong ty TNHH Thep Hoang Dao

1.099.954.885

1.099.954.878

Khac

6.189.702.610
7.832.876.795

2.923.442.080
6.725.127.153

Cong ty TNHH thuang mai va van tai Thai Thien

Cong ty TNHH Hien Anh

11. THUE VA CAC KHOAN PHAI NOP NHA NUOC

Thue gia tri gia tang

Thue thu nh'ap doanh nghiep

Boo cao tai chinh Quji II narri 2015.

CuOi ky
VND
37.210.431
1.251.973..299

DAti ky
VND
182.247.154
615.681.191

18 I'

CONG TY CP DAU TILr, XAY MING VA CONG NGFIE TIEN TRUNG

Cum COng nghiep Tra Ly, xa Tay Ltrcmg, huyen Tien Hai, tinh Thai Binh
4.576.841
802.505.186

4.576.841
1.293.760.571

Thue TNCN
12. VON CHU SO HITU
VOn diet'
VND
52.500.000.000

SO du' ngay 01/01/2015

Tang von trong kS,
Laiknhdo
-

Tang khac
SO dir ngay 30/06/2015

52.500.000.000

COng

phan ph ii
VND
3.641.972.155

VND
56.141.972.155

1.098.836.485

1.098.836.485

4.740.808.640

57.240.808.640

VOn da gop tai

VOn dieu Ig

Hoang Van Ty
Nguyen Xuan Khoa
Nguyen Tuyet Nhung
Nguyen Thi Men
Nguyen Thi Kim
Nguyen Van Nam
Nguyen Thi Linh
VII Van Van
Dang Ngoc Thong
Hoang Thi Kim
Cac co (tong khac

LQi nhtiOn china

Ti
12,5%
17.1%
9.5%
5.2%
4.8%
4.6%
3.8%
3.0%
4,5%
4,5%
33.4%
100%

CuOi ky
VND
6.554.000.000
9.000.000.000
5.000.000.000
2.750.000.000
2.500.000.000
2.400.000.000
2.000.000.000
1.600.000.000
1.575.000.000
1.575.000.000
17.456.000.000
52.500.000.000

Won cl gap tai

Wu ky
VND
6.554.000.000
9.000.000.000
5.000.000.000
2.750.000.000
2.500.000.000
2.400.000.000
2.000.000.000
1.600.000.000
1.575.000.000
1.575.000.000
17.456.000.000
52.500.000.000

13. DOANH THU BAN HANG VA CUNG CAP DICH VV

Doanh thu ban hang

Doanh thu cung cap dich vu
Cac khoan giam trir doanh thu

Qt4 11/2015

Quj, 11/2014

VND

VND

3.597.231.600
10.323.650.653

1.413.242.415
3.222.491.805

13.920.882.253

4.635.734.220

Ou* 11/2015

Qui/ 11/2014

14. GIA VON HANG BAN

Bao cao tai chink Quj 11 nam 2015.

19 I I'

CONG TY CP DAU TU, XAY KING VA CONG NGHE TIEN TRUNG

Cum Cong nghiep Tra Ly, xa. Tay Luong, huyen Tien Hai, tinh Thai Binh

Gia von ctia hangh6a da ban

Gia von ciia dich vu da cung cap

VND

VND

2.989.652.316

739.824.691

7.232.536.503
10.222.188.819

2.884.779.989
3.624.604.680

15. CHI PHI THUE THU NHAP DOANH NGHIEP

Lgi nhu4n ke Wan trtrifrc thud

Trir: Thu nh'ap khong chiu thud
COng:Cac khoan chi phi kh6ng dugc khAu trir
Thu, nhOp chiu thud
Thud suat
Thud thu nhlap Doanh nghiep phai n6p
Thud thu nhOp Doanh nghitp duvc mien, glum
Thud thu nhlap Doanh nghitp hitn hanh

QuS, 11/2015

Quj711/2014

VND
1.483.472.131

VND
214.363.726

1.483.472.131
22%
326.363.869

214.363.726
22%
47.160.020

1.157.108.262

167% 03.706

16. Si) KIEN SAU NGAY KET THI:JC NIEN DO Kt TOAN

Den thgi diem phat hanh bao cap nay, Cong ty khong phat sinh st kien sau ngay khOa s6 nao
c6 anh huong tong yeti den Bao cao tai chinh Qu3"/ 11/2015 dm Cong ty.
17. SO LIEU SO SANH
S6 lieu so sanh la s6 lieu tren Bang can d6i ke toan va Bao cao Itru chuyen tien to ten Bao cao
tai chinh cho kY hoat dOng tir ngay 01/01/2014 den ngay 31/12/2014 da ducic kiem toan.

Ho
Giant d6c
Thai Binh, ngay 30 thang 07 nam 2014.

Bcio coo tai chinh Qu.), 11 nam 2015.

Vu Thi Fling
Ke toan truoug

20 I'