Tài liệu Baocaotaichinh2016

C O N G TY CO P H A N MAY P H U' O' N G D O N G BAO cAo TAI C H I N H E>A E>U'O'C K I E M TOAN Cho narn tai c h f n h k�t thuc tai ngay 31 thanq 1 2 n a rn 2 0 1 6 ·THE POWER OF B E I N G U N D E R S T O O D AUDIT I TAX I CONSULTING RS�A C O N G TY CO P H A N MAY P H U' O' N G E O N G BAO cAo TAI C H i N H oA OU'O'C Kll:M TOAN C h o n a rn tai c h f n h k!§t thuc tat nqay 31 t h a n q 1 2 narn 2 0 1 6 CONG TY CO PHAN MAY PHU'O'NG E>ONG Dia chl So 934, 8U'&ng Q u a n g T r ung , Phll'&ng 8, Qu$n Go Vap, TP. Ho C h f M i n h . M l.J C Ll,JC Trang BAO CAO C OA BAN THt tiep tuc hoat dong l i e n tuc: va Thiet ke va duy tri he thong kiem scat noi bo mot each h O, u h i e u cho rnuc dfch l a p va trinh bay bao cao ·"" j �G� tai c h f n h hop ly n h a rn h a n che sai sot va g i a n t a n . _...). Ban Ton� Giarn doc c h j u trach n h i e rn dam bao r�ng cac so sach ke toan dll'Q'C g h i chep p h u hop va IU'u g i O, day du de phan a n h mot each hQ'p ly t i n h h l n h tai c h f n h cua C o n g ty tQi bat ky th6'i diem nao va bao cao tai c h f n h dU'Q'C lc;1p t u a n t h u cac C h u a n ml)'c ke toan Viet N a m va C h e do ke toan d o a n h n g h i e p Viet N a m c O n g n h ll' cac q u y dinh hien hanh khac ve ke toan t9i Viet Nam. Ban Tong Giam doc n h i e m dam bao an toan tai san cua C o n g ty va thl,fC h i e n n h O, n g b i e n p h a p thfch Con� ty cOng chiu trach hQ'p de n g a n cMn va phat h i e n cac h a n h vi g i a n lc;1n va vi p h 9 m khac. Ban Tong G i a m doc xac n h c;1 n r�ng Cong ty da t u a n thu cac yeu cau n e u tren khi lc;1p bao cao tai c h f n h . K I E M TOAN VIEN Bao cao tai c h f n h kem theo vi e n RSM Q dU'Q'C ki e m toan b & i C o ng ty T N H H Ki e m to a n & TU' van RS M Viet N a m , t h a n h u o c te. 1 T.� =- C0NGTYC0PHANMAYPH�ONG00NG BAO cAo CUA BAN TONG GIAM Dia chT: So 934, 8U'&ng Q u a n g Trung, P h U' & n g 8, Ouan Go Vap, TP. H6 ooc Cho narn tai c h f n h ket thuc ngay 3 1 / 1 2 / 2 0 1 6 Chf Minh. BAO cAo CUA BAN TONG GIAM eoc (Tl�P THEO) CONG 80 BAO cAo TAI C H i N H Ban Tong Giarn doc Cong theo, ty cong bo r�ng, nqoal tru cac van de dU'Q'C neu trong bao cao kiem toan kern bao cao tat c h f n h kem theo p h a n anh trung thuc va hop ly, tren cac khla canh trong y e u , tlnh h l n h tai c h f n h cua Cong ty vao nqay 3 1 thang 1 2 narn 2 0 1 6 , ket qua heat d¢ng k i n h d o a n h va tlnh h l n h IU'u c h u y e n tien t$ cua narn tal c h f n h ket thuc cunq nqay, phu hop v&i cac C h u a n rnvc ke toan Vi$t N a m , Che d¢ ke toan Vi$t Na m va cac quy dinh h i $ n h a n h c6 lien q u a n tai Vi$t N a m . N�uyfm Bao Tran Tong Giam doc ...,. 1 , TP. H6 Chf Minh, ngay 27 thang 03 nem 2 0 1 7Y' -; . :i ., ., / · � 2 ·---· RSI\A RSM Vietnam Lau 5, Toa nha 5ai Gon 3 140 Nguyen Van Thu, Phuong Da Kao Ouan 1, Tp. Ho Chf Minh, Viet Nam T +848 3827 5026 F +848 3827 5027 www.rsm.com.vn S6: 17.340/BCKT-RSM H C M BAO cAo KIEM TOAN £>QC L�P Kinh g (J' i : Cac t h a n h vlen HQi d6ng Quan tr] cac t h a n h vien Ban T6ng Glarn d6c 0 C C N G TY CC PHAN MAY P H LY O N G 8 C N G T , TGJ Bao cao ki�m toan v� bao cao tai c h i n h ',{\' C h u n g toi da kiem toan bao cao tai c h i n h kern theo cua Cong ty Co p h a n May P h U' O' n g 8ong (dU'&i day gQi t�t la " C o n g ty"), dU'Q'C lap nqay 27 t h a n q 03 n a rn 2 0 1 7 tll' trang 05 den trang 32, toan tai ngay 3 1 thanq 1 2 n a rn 2 0 1 6 , Bao cao ket q u a k i n h d o a n h , Bao cao I U' u bao g o m Bang can d6i ke c h u y e n tien te c h o n a rn tal c h i n h ket thuc c u n q n q a y va Ban thuyet m i n h bao cao tat c h i n h . Treen nhi�m cua Ban Tong Giam doc Ban Tong G i a rn d6c Cong ty c h i u trach n h i e rn ve viec lap va trlnh bay trung thuc hop ly bao cao tai c h i n h cua Cong ty theo cac C h u a n rnvc ke toan Viet N a m , C h e d¢ ke toan d o a n h n g h i e p Viet N a m va cac q u y dinh phap 1¥ co lien q u a n den viec lap va trinh bay bao cao tai c h i n h va c h i u trach Ban Tong G i a rn d6c xac d l n h la can thiet de dam bao cho viec l a p va trlnh n h i e rn ve kiem scat n¢i b¢ ma bay bao cao tai c h i n h kh6ng co sai sot trong yeu do g i a n l a n hoac n h a rn I a n . Treen nniem cue Kiem Trach chunq n h i e rn cua C h u n g toi da tien C h u n g toi tuan thu hanh toen toi vien la dua ra y kien ve bao cao tai c h i n h dua tren kiem toan theo cac C h u a n chuan rnuc rnuc va cac q u y d i n h Ve 0<;10 OU'C n g h e n g h i e p , kiem toan de dat OU'Q'C Sl,J' dam bao hop ly ve viec l i e u ket kiem toan Viet N a m . bao cao tai c h i n h qua cua Cac c h u a n tap cua ke hoach CUQC rnuc va kiem toan. nay yeu cau thuc h i e n CUQC C o n g ty co con sai sot tronq yeu hay k h o n q . Cong vlec kiem toan bao g o m thuc h i e n cac thu tuc n h a rn t h u t h a p cac b � n g C h U' n g kiem toan ve cac s6 l i e u va thuyet m i n h tren bao cao tai c h i n h . Cac t h u tl,JC kiem toan OU'Q'C ll,J'a c h o n dl,J'a tren xet doan cua kiem toan vien, bao gom danh g i a thl,J'C h i e n danh viec 1$p Va tr]nh rui g i a cac rui ro c6 sai ro nay, s6t trong yeu trong kiem toan vien bay bao cao tai c h i n h trung thl,J'C, bao cao tai c h i n h da xem xet kiem hqp ly do g i a n soat noi 1$n ho$c nham b¢ cua Cong ty l i e n n h � m thiet ke cac thu tl,JC kiem toan Ian. quan phu Khi den hqp V01 Kl= TOAN Tc;1i ngay 3 1 / 1 2 / 2 0 1 6 Dan vi t l n h : VND T�ingay TAI SAN Maso A. TAt SAN NGAN H�N I. Ti�n 1. va cac khoan tU'O'ng dU'O'ng ti�n Tien Ill. khoan p h a l thu n g , n han 288.533.747 4.195.786.911 136 2. 376. 783.489 884.027.191 P h a i thu ng.fin han khac (5.3) 36.351.876.909 141 (5.4) 150 1. C h i p h l tra 2. T h u e GTGT dll'Q'C khau tnr 152 3. T h u e va cac khoan khac phai thu N h a nuoc 153 42.610.015.326 36.221.555.219 18.640.419.190 7.961.579.692 17.283.341.266 17.989.897 297.794.763 86.180.858.586 (5.10) 18.565.184.696 65. 724.306.258 210 45.000.000 45.000.000 216 45.000.000 45.000.000 220 P h a i thu dai han khac I I . Tai san co d j n h 1. (5.8) 200 I. cac k h o a n phal thu dai han 1. 151 42.610.015.326 36.351.876.909 26.544.754.285 140 B. TAl SAN DAI H�N - 132 Tra truce cho ngll'ai ban n g .fi n h a n 3. truoc n g .fi n han - 23.383.386.000 69.474.526.391 2. V. Tai san n g , n h a n khac 42.268.953.926 64.394. 7 1 2 . 2 8 9 131 H a n g ton kho 42.268.953.926 82.190.131.672 P h a l thu ng.fin han cua khach h a n g 1. 42.608.670.518 84.855.448.908 130 1. IV. Hang tan kho (5.2) 190.575.050.862 23.383.386.000 120 123 T�ingay 01/01/2016 42.608.670.518 (5.1) 1 1 1 Dau tll' nam g i O, den ngay dao h a n cac 110 31/12/2016 213.744.136.620 100 I I . £>.1u tU' tai c h i n h n g , n h a n 1. TM 70.218.058.992 57 .302.478.351 63.400.433.272 51.544.852.631 221 N g u y e n gia 222 179.383.804.082 1 6 8 . 057. 908.245 Gia tri hao man IOy ke 2. Tai san co djnh hO,u h i n h 223 (115.983.370.810) (116.513.055.614) Tai san co d j n h vo h l n h 227 Nguyen gia 228 Gia tr! hao man IOy ke (5.5) 229 I l l . eat d(>ng san d.1u tu 230 (5.6) 6.817.625.720 10.471.496.817 (3.653.871.097) 5.757.625.720 9.271.496.817 (3.513.871.097) 5 . 9 4 5 . 1 3 7 .597 - 14.968.192.509 (5.7) - 1. Nguyen gia 231 2. Gia trj hao man IOy ke 232 (9.023.054.912) - 240 3.067 .454.300 - 242 3.067.454.300 - 3.480.000.000 3.480.000.000 3 . 4 8 0 . 0 0 0 . 000 3.480.000.000 3.425.207 .697 4.896.827 .907 3 . 4 2 5 . 2 0 7 .697 4.896.827.907 299.924.995.206 256.299.357 . 1 2 0 IV. Tai san d6' d a n g dai h a n 1. C h i p h f xay dl,l'ng ca ban d& d a n g V. £> .1 u tU' tai c h i n h d a i h a n 1. Dau tu g6p van vao dan vj khac VI. Tai san dai h a n khac 1. C h i p h i tra truce dal han TONG C Q N G TAI SAN (270 = 1 0 0 + 200) 250 253 (5.2) 260 261 270 (5.8) Gae thuyet minh afnh kem la mot bo ph(ln khong tect: roi cue baa cao tel chfnh 5 CONG TY CO PHAN MAY PHU'O'NG DONG BAO cAo TAI C H i N H Elia chi: S6 934, £lLY6'ng Q u a n g T r u n g , PhLY6'ng 8, O u a n Go Vap, TP. Ho Chf Minh. Cho narn tai c h f n h ket t h u c ngay 3 1 / 1 2 / 2 0 1 6 M&u s6 B 01 - DN BANG CAN DOI K� TOAN (Tl�P THEO) Tc;1i ngay 3 1 / 1 2 / 2 0 1 6 Don vi t f n h : VND T�ingay T�ingay NGUONVON Ma s6 C. NQ' PHAI TRA 300 I. NQ' ngin han TM 310 01/01/2016 31/12/2016 261.566.302.646 218.036.541.329 213.361.762.963 180.751.688.528 1. P h a i tra ngLY6'i ban n g � n han 311 2. NgLYai m u a tra tien truoc ngtln nan 312 3. Thue va cac khoan p h a i nop N h a nLY6'c 313 (5.10) 55.480.254 51.311.611 4. Phai tra ngLY6'i lao d¢ng 314 (5.11) 51.317.470.348 26.474.614.574 5. Phai tra ngtln han khac 319 (5.12) 6. Vay va no thue tal c h f n h ng�n han 320 (5.13) I I . NQ' dai han 30.449.532.731 28.583.319.003 367.803.096 (5.9) 1.473.986.383 3.600.717.218 1.565.842.213 129.605.634.321 120.567.739.739 37 .284.852.801 330 48.204.539.683 1. P h a i tra ngU'6'i ban dai han 331 925. 9 6 1 . 4 6 5 925.961.465 2. NgU'6'i mua tra tien trU'6'C d a i han 332 20.196.802.900 22.520.000.000 3. P h a i tra dai nan khac 337 (5.12) 2.638.139.299 762.429.000 4. Vay va no thue tai c h f n h dai han 338 (5.13) 24.443.636.019 13.076.462.336 38.358.692.560 38.262.815.791 38.358.692.560 38.262.815.791 d . • S · : D. VON C H U SO' HU'U 400 I. VOn Chu SO' hU'U 410 1. V6n dau tU' cua chu SO' h Q> u (5.14) 411 Co p h i e u pho thong co quyen bieu quyet 36.000.000.000 36.000.000.000 411a 36.000.000.000 /. 36.000.000.000 1.080.000.000 2. Th�ng du von co p h a n 412 1.080.000.000 3. Quy dau tu phat trien 418 35.489.291 7.682.775 4. LQ'i n h u a n sau thue 421 1.243.203.269 1.175.133.016 421a 1.175.133.016 1.139.280.065 421b 68.070.253 35.852.951 chua p h a n phoi L N S T chua p h a n phoi IGy ke den CK truce LNST chua p h a n p h o i ky nay 440 = 300 + 400 440 299.924.995.206 256.299.357 . 1 2 0 Nguy�n Bao Tran Tr�n Bich Doan ThU' Nguy�n Thi Song An Tlmg Giarn dOc K� toan trU'6'ng NgU'6'i l � p bi�u TP. H6 Chi Minh, ngay 2 7 thang 03 nem 2 0 1 7 Gae thuy�t minh afnh kem la m¢t b¢ ph$n khong tech r i cue beo cao tei chfnh o 6 CONG TY C6 PHAN MAY PHU'O'NG D O N G BAO cAo TAI C H i N H Bia chi: So 934, 8U'cmg Q u a n g Trung, Phll'cmg 8, Ho O u a n Go Vae, TP. Chf Minh. C h o n a rn tai c h i n h ket thuc ngai'. 3 1 / 1 2 / 2 0 1 6 M&u s6 B 02 - DN BAO cAo Kl:T QUA HO�T D () N G K I N H DOANH Cho narn tai c h f n h ket thuc ngay 3 1 / 1 2 / 2 0 1 6 BO'n vi t r n h : V N D Ma CHI TIEU s6 TM 1. D o a n h thu ban h a n g va c u n g cap d i c h Vl,J 01 (6.1) 512.222.782.714 490.308.301.809 2. Cac khoan g i a m trll' d o a n h thu 02 (6.2) 15.163.150 73.776.455 3. Doanh thu thuan ve ban h a n g va cung cap d i c h Vl,J 10 512.207.619.564 490.234.525.354 4. Gia von h a n g ban 1 1 401. 942.999.810 384.867.999.275 5. Lqi n h u a n gop ve ban hang va c u n g cap dlch Vl,J 20 1 1 0 . 2 6 4 . 6 1 9 . 754 105.366.526.079 6. Doanh thu heat dong tai c h f n h 21 (6.4) 104.412.635 508.152.886 7. Chi p h i tai c h i n h 22 (6.5) 5.799.082.009 9.981.878.984 5.335.474. 728 7.298.807.345 Trang <16, chi phf lai vay (6.3) 23 Nam 2 0 1 s Nam 2 0 1 s 8. C h i p h l ban hang 25 (6.6) 11.990.800.614 9. C h i p h i q u a n ly d o a n h n g h i $ p 26 (6.7) 93.820.310.212 - 5.672.056.991 91.245.771.061 1 0 . Lqi n h u a n thuan tll' heat dong k i n h d o a n h 30 (1.241.160.446) (1.025.028.071) 1 1 . Thu n h a p khac 31 2.375.016.044 1.562.325.804 1 2 . Chi phf 32 668.673.963 333.100.175 13. Lq i khac nhuan 1 4 . To n g lq i nhuan ke toan 1 5 . Chi phf thue T N D N hi$n 1 6 . Lqi nhuan s au 1.706.342.081 40 khac t h u e thu trU'6'C thu e nhap 465.181.635 (6.9) 51 doanh nqhiep 60 70 2 0 4 . 1 9 7 .558 279.804.866 152.979.057 1 8 5 . 3 7 6 . 769 50 hanh 1.229.225.629 51.218.501 44 12 (5.14.4) Tran Bich Doan T h U' Nguyen T h i Song An NgU'<>'i l�p b i 6 u Cec thuyet minh c NgLI'6'i l�p b i � u Chi Minh, ngay 27 thang 03 nsm 2 0 1 7 Gae thuyJt minh atnt: kem la mot b¢ ph{)n khong teen r&i cue Mo cao tei chfnh 8 CONG TY CO PHAN MAY PHU'O'NG DONG Dia ch]: So 934, DLY6'ng Q u a n g Trung, Ouan Go Vap, TP. BAO cAo TAI C H i N H P h LY 6' n g 8 , H6 C h i M i n h . C h o nam tai c h i n h ket t h u c ngay 3 1 / 1 2 / 2 0 1 6 M i u s6 B 09 - DN THUYl:T M I N H BAO cAo TAI C H i N H 1. O�C 0 1 1: M HO�T OQNG CUA DOANH N G H l e P 1.1. Hinh th(l'c s6' hQ,u vim C6ng ty Co p h a n May P h LY O' n g D 6 n g (dU'&i day g o i t�t la " C 6 n g ty") truoc day la C6ng ty May P h LY O' n g D6ng, mot d o a n h c6ng ty co phan nqhiep c6 ten Nha goi nuoc. Ngay la C6ng ty Co 1 6 thanq phan May 1 1 n a rn Kinh d o a n h so 4 1 0 3 0 0 3 2 4 9 nqay 3 1 t h a n g 03 narn 2005 do cap va cac Giay d6 v&i p h e p thay doi sau Ian thay 2004, C6ng ty dU'Q'C chuyen P h u o' n q D6ng theo Giay C h ll' n g doi Sa gan Ke hoach va Dau day nhat la vao doi thanh n h a n Dang ky tu T P . H6 C h i M i n h nqay 13 thanq 08 n a rn 2015. Von dieu le theo Giay c h ll' n g n h $ n dang ky k i n h d o a n h la 3 6 . 0 0 0 . 0 0 0 . 0 0 0 V N D . Tn,J s& c h f n h dang ky heat dong P h LY 6' n g 8, O u a n Go Vap, T P . k i n h d o a n h cua C6ng ty dU'Q'C dc;1t t,;1i So 934, DLY6'ng Q u a n g T r u n g , H6 C h f M i n h . Tong so n h a n vien c u a C6ng ty tai ngay 3 1 1.2. Linh VlfC thanq 1 2 narn 2 0 1 6 la 1 . 8 0 3 ( 3 1 / 1 2 / 2 0 1 5 : 1.738). kinh doanh San xuat va k i n h d o a n h . 1.3. N g a n h ngh� k i n h d o a n h Theo Giay c h ll' n g n h a n dang ky k i n h d o a n h , n q a n h n g h e k i n h d o a n h c h i n h cua C 6 n g ty l a : • San xuat, mua ban hang may mac: san xuat, m u a ban n q u y e n p h u lieu va san p h a rn n q a n h det may; thuc p h a rn , n 6 n g , lam san n g u y e n l i e u va dong vat s o n g ; • Ban b u 6 n d6 d u n g cho g i a d i n h , may m6c, thiet b i , 6 to, m6 to, xe may va p h u t u n g may khac; • 1.4. Ban b u o n • D,;1i ly, m6i g i & i , dau g i a va heat dong xay d l,l' n g c h u y e n d 1,1 n g khac, C h u ky san xuat, kinh d o a n h thong thU'6'ng C h u ky san xuat k i n h d o a n h th6ng thLY6'ng cua C6ng ty la 1 2 t h a n q . 2. 2.1. CO' SO' L�P BAO CAO TAI C H i N H , KY Kl: TOAN VA DO'N V! Tll:N Te CO' s6' l�p bao cao tai c h i n h Bao cao tai c h f n h kern theo dLl'Q'C t r l n h bay b�ng D6ng Viet N a m , theo n q u y e n t�c q l a goc va p h u hop v&i cac C h u a n muc ke toan Viet N a m , Che do ke toan d o a n h n g h i e p Viet N a m va cac q u y d i n h h i e n � h a n h khac ve ke toan tai Viet N a m . i66.a • --..!: 2.2. Ky � T't'l k6 toan nam :JHA� Ky ke toan narn cua C6ng ty b�t dau tll' n q a y 0 1 thang 0 1 va ket thuc ngay 3 1 AV thanq 1 2 . ·,GDOJ 2.3. OO'n v] ti�n tt sw d t.i n g trong k6 toan ___). ' P H � =- DO'n vi tien te SU' d 1,J n g trong g h i chep ke toan la D6ng Viet N a m . 9 CONG TY C6 PHAN MAY PHU'O'NG DONG £)ja chl So 934, 8LY6'ng Q u a n g T r u n g , P h LY 6' n g 8, BAO cAo TAI CHiNH Ouan Go Vap, TP. H6 C h i M i n h . Cho n a m tai c h f n h ket thuc ngay 3 1 / 1 2 / 2 0 1 6 THUYET M I N H BAO cAo TAI CHiNH (TIEP THEO) 3. CHUAN MlfC VA C H E OQ KE TOAN AP D l,J N G 3.1. Ch� dQ k� toan ap d l} n g Co 3.2. ng t y ap bO Tuyen dl,mg cac C h u a n rnuc k e Vi toan va vi�c tuan thu cac C h u & n e t Nam va Ch e k d o e doanh toan n ghi e p Vi e t N am. m1fc k� toan Vi�t Nam va Ch� dQ k� toan d o a n h nghi�p Vi�t Nam Co ng t y soan th tuan thao va u cac tr nh b i rnvc k C h u a n a y cac e bao t cao Vi toan a i e t ch nh Nam cho f va n a rn h C tai e d o k ch nh f e k doanh toan t e thuc tai n q h i e p nqay 31 t Vi ha e t ng Nam 12 d e n a rn 2016. 4. cAc C H i N H sAcH KE TOAN C H O YEU 4.1. Ngo�i t� Cac loai ty g i a h o i doai ap dl,mg trong ke toan: • Ty g i a ap dl,mg trong ke toan la ty g i a cua N g a n h a n g Vietcombank; " Ty g i a ap d1,mg khi g h i n h a n va danh g i a lal tat san la ty g i a m u a nqoai te; " Ty g i a ap d1,mg k h i g h i n h a n va danh gia l a i no p h a i tra la ty gia ban n q o a i te; Cac n g h i e p Vl,J phat s i n h b.1'ing n q o a i te dU'Q'C hach toan theo ty g i a hoi doai giao djch thuc te vao ngay Cac khoan c h e n h tech ty g i a phat s i n h trong q u a t r i n h t h a n h toan dLYQ'C g h i n h a n phat s i n h n g h i e p v u . trong bao cao ket q u a heat dong k i n h doanh trong ky. So d LY cac khoan rn u c tien, tra C6 goc n g o c;i i te, tra trLY6'C b.1'ing ngoc;ii trU' SO du cac khoan tra trLY6'C Cho n g LY O' i ngoc;ii SO du doanh te Va thu n h a n trLY6'C b.1'ing ban nqoai te, b.1'ing no p h a i t h u , no phai ngoc;ii te, dU'Q'C chuyen tien hach toan theo ty g i a hoi doai giao d i c h thuc te vao ngay l � p bang can doi ke toan 4.2. cac SO d LY c h i p h i doi sang d6ng . U'<>'c tinh k� toan Viec lap bao cao tal c h i n h yeu cau hLY n g p h a p b l n h q u a n gia q u y e n . PhU'CYng phap hcflCh toan hang ton kho Hang ton kho dU'Q'C hc;1ch toan theo p h U' o> n g p h a p ke khai thU'6'ng x u y e n . 11 CONG TY CO PHAN MAY PHU'O'NG E> ON G Dia chl So 934, DU'&ng Q u a n g Trung, Phll'&ng 8, BAO cAo TAI C H i N H Ouan Go Vap, TP. Ho Chi M i n h . Cho n a rn tai c h f n h ket thuc ngay 3 1 / 1 2 / 2 0 1 6 THUYl:T M I N H BAO cAo TAI C H i N H (Tll:P TH E O) PhU'CYng phap l�p d(J' phang giam gia hang ton kho Cuoi nam tai c h f n h , khi g i a tri t h u a n c6 the thuc h i e n dU'Q'C cua hang ton kho n h o hon gia goc thl phai lap dl,I' phonq giam gia hang ton kho. So dl,I' p h 6 n g giam q l a hang ton kho dU'Q'C 1$p la so c h e n h 1$ch g i Cf a q l a goc cua hang ton kho ton hon gia tri t h u a n c6 the thuc h l e n dU'Q'C cua hang ton kho. 01,1' ph6ng dU'Q'C lap cho h a n g ton kho bi loi tboi, cham IU'u chuyen va khiem khuyet p h u hop voi hll'&ng dan tal Thong tll' so 228/2009/TT-BTC ngay 07 thanq 1 2 narn 2009 cua Bo Tai c h f n h . So tang hoac g i a m dl,I' ph6ng g i a m gia hang ton kho dU'Q'C hach toan vao gia van hang ban tren bao cao ket qua heat dong k i n h d o a n h . 01,1' p h 6 n g g i a m gia hang ton kho dU'Q'C thuc h i e n tren CO' SO' tung mat hang ton kho. Doi v&i dich Vl,J C u n g cap dO' d a n g , Vi$C lap dl,I' ph6ng giam q i a h a n g ton kho diroc tfnh theo tung loai dich Vl,J C6 rnuc gia rieng biet, N g u y e n l i $ u , vat l i e u va cong Cl,J d u n q Cl,J dl,I' trO, de SU' d 1,1 n g cho m u c dfch san xuat ra san pharn khong dU'Q'C lap dl,I' ph6ng neu san pham do Chung g6p phan cau tao nen se dU'Q'C ban b�ng hoac Cao hon gia thanh san xuat cua san p h a rn . 4.8. Tai san c6 d j n h hfr u h i n h Tai san co dinh hO,u h l n h dU'Q'C the h i e n theo n q u y e n gia tru di gia tr] hao man luy ke. Nguyen tac ghi nh�n v a xae djnh gia t j ban dau r Nguyen g i a tai s a n co d i n h hO,u h l n h bao gom gia mua va toan bO cac chi p h f lien q u a n true tiep den viec dU'a tai san vao tranq thal s�n sang thiet bi, su d u n q . Tm&ng hop mua tai san co dinh dU'Q'C kern them p h u tung thay the thl xac d i n h va g h i n h a n rieng thiet b i . p h u tung thay the theo g i a tri hop ly Va dU'Q'C tru (-) khoi nquyen gia tai San CO djnh hO,u h l n h . PhU'CYng phap khau hao N g u y e n g i a tai san co dinh hO,u h l n h dU'Q'C k h a u hao theo phU'O'ng p h a p dU'&ng th�ng trong suet thoi g i a n hCYu d 1,1 n g dl,I' t f n h cua tai s a n . Thai gian khau hao ll'6'C t f n h cho mot so n h 6 m tai san n h ll' s a u : • 0 5 - 2 5 nam • May m6c thiet bi 0 5 - 07 nam • P h ll' O' n g ti$n vc;1n tai truyen dan • 4.9. N h a CU'a, V$t kien true Thiet bi, d 1,1 n g Cl,J q u a n ly 06 nam 0 3 - 05 nam Tai san c(> d j n h vo h i n h Tai san co d j n h vo h l n h dU'Q'C the hi$n theo nguyen g i a tru di g i a trj hao man luy ke. Nguyen tac ghi nh�n v a xac djnh gia t j ban dau r Nguyen gia la toan bo cac chi p h f ma d o a n h n g h i $ p bo ra de c6 dll'Q'C tai san CO d j n h VO h l n h tfnh den th&i diem dU'a tai san d6 vao trc;1ng thai SU' d 1,1 n g theo dl,I' t f n h . Nguyen tac ke toan cac tai san Quy�n SU' dt,mg co djnh vo hinh oat 12 CONG TY CO PHAN MAY PHU' O'N G D O N G Dia chi: So 934, 8U'ang Q u a n g T r u n g , PhU'ang 8, BAO cAo TAI C H i N H Ouan Go Vap, T P . Ho C h i M i n h . Cho n a rn tai c h f n h ket thuc ngay 3 1 / 1 2 / 2 0 1 6 THUYl:T M I N H BAO cAo TAI C H i N H (Tll:P THEO) Quyen SU' d1,mg dat dU'Q'C trlnh bay theo nquyen g i a trll' di q i a tri hao mon IQy ke la g i a tr] quyen SU' d1,mg d i e n trch dat tai: • So 4/2, D U' a n g Q u a n g T r u n g , • Lo 1 / 2 0 , 8U'ang Q u a n g T r u n g , PhU'ang 1 2 , O u a n Go Vap, TP. Ho C h i M i n h . PhLI'ang 1 2 , O u a n Go v a p , TP. • Lo 1 / 2 G , 8U'ang Q u a n g Trung, P h LI' a n g • Lo 1 / 2 N , 8U'6'ng Q u a n g T r u n g , P h LI' 6' n g 1 2 , O u a n Go Vap, TP. Ho C h i M i n h . 1 2 , O u a n Go Vap, T P . Ho C h f M i n h . Ho C h ! M i n h . Quyen SU' d1,mg dat VO thoi h a n khong trlch khau h a o . Ph�n mem may v tfnh i Phan rnern may vi tfnh khong p h a i la cau p ha n k h o n g the t h i e u cua phan Cling thi dU'Q'C g h i n h a n n h u tai san CO djnh VO h i n h va dU'Q'C khau hao theo thoi g i a n SU' d u n q h O, u fch tll' 02 den 03 n a rn . . I i B�ng sang ch6 B�ng sang che dU'Q'C g h i nhan ban dau theo gia m u a va dU'Q'C khau hao theo phuonq p hap dU'6'ng th�ng dl,l'a tren thoi g i a n h O, u d1,mg uoc t r n h la 03 n a m . 4.10. T h u e tal san · - n Phan /09i thue tai sen T h u e tai c h f n h la t h u e tal san ma ben cho t h u s c6 SI! chuyen g i a o p h a n lon rui ro va voi quy en SO' h O, u cua tai san cho ben t h u e . Tat ca cac khoan thue khac dU'Q'C p ha n IQ'i fch g cfi n l i e n loai la thus heat d(>ng. Thue ho9t cI{)ng Cac khoan t h a n h toan tien t h u e hoat d(>ng dU'Q'C g h i n h a n la chi p h f san xuat, k i n h d o a n h theo phU'O'ng phap dU'O'ng t h � n g c h o suet thoi ha n thue tai s a n . 4.11. C h o t h u e tai san Cho tnue noet cii)ng Tai san cho thue heat d(>ng dU'Q'C g h i n h a n tren bang can doi ke toan theo each p h a n teal tai san cua Cong ty. Chi p h l true tiep ban dau de t,;10 ra d o a n h thu tll' n g h i $ p Vl,J cho t h u e heat d(>ng dU'Q'C g h i n h a n ngay vao chi p h l trong ky khi phat s i n h / p h a n bo dan vao c h i p h l trong suet thoi h a n cho thue theo thoi han cua hop dong thue, k i n h doanh trong Doanh thu ky theo cho t h u e p h U' O' n g hoat d(>ng dU'Q'C hach toan p h a p dU'6'ng t h � n g trong suet th6'i vao bao cao ket q u a han t h u e , khong heat dong phu thuoc vao phuonq thirc t h a n h toan. Khau hao tai san cho thue heat d(>ng dU'Q'C thuc h i e n tren CO' SO' n h a t q u a n voi c h f n h sach k h a u hao cua ben cho t h u e ap d l,J n g d6i v&i n h O, n g tai san tLI'O'ng ti,!'. 4.12. B�t dc;,ng san dau tU' Bat d(>ng san dau tU' dU'Q'C the h i $ n theo n g u y e n g i a trC,, di g i a tri hao man I O y ke. Doi v&i bat dong san dau tU' ncfim g i O, ch6' tang g i a , C o n g ty khong trfch khau hao ma xac d i n h ton that do g i a m g i a tri. 13 CONG TY CO PHAN MAY PHU'O'NG DONG Dia chi: S6 934, 0U'6'ng Q u a n g T r u n g , P h U' 6' n g 8 , BAO cAo TAI C H i N H Ouan Go Vap, TP. Ho C h i M i n h . C h o narn tai c h f n h ket thuc ngay 3 1 / 1 2 / 2 0 1 6 THUYET M I N H B A O cAo TAI C H i N H (TIEP THEO) Nguyen tac ghi nh�n bat dgng san dau tv Nguyen gia bat dong n � h i $ p phai dau tu san la toan bQ cac chi phi hoac tuonq b�ng tien dU'O'ng tien ma d o a n h hop ly C u a cac khoan dua ra de trao doi n h a rn C6 dU'Q'C bat dong san b6 ra hoac g i a tr] dau tu t i n h den thoi diem m u a hoac xay d1,mg h l n h t h a n h bat dong san dau tll' d6. N g u y e n g i a cua bat dong San dau tu' bao gom ca cac c h i p h f g i a o d j c h l i e n q u a n tn,l'C tiep ban d a u . Thot g i a n khau hao U'&C t i n h cho mot s6 n h 6 m bat dong san n h u s a u : • 4.13. N M cira, vat kien true 05 - 25 nam C h i phi tra tru,6'c C h i p h f tra truoc dU'Q'C p h a n loai la c h i p h l tra truce n g � n n a n va chi p h i tra truoc d a i h a n theo ky h a n g6c va c h u yeu la chi p h i l i e n q u a n den den cong c u , bao bi xuat d u n g , nay dU'Q'C p h a n bo trong th6'i g i a n tra truce cua chi p h i hoac trong c h i p h i SLl'a choa. Cac khoan k h o a n q thoi g i a n ma IQ'i [ch k i n h te dU'Q'C d l,I' kien tao ra. Cac loai c h i p h i sau day dU'Q'C hach toan vao c h i p h f tra trU'6'C de p h a n bo d a n vao ket q u a hoat dong v kinh doanh: M ./, • • 4.14. Cong c u , d l,l n g cu dU'Q'C p h a n bo d a n tll' 0 1 Chi phf NQ' phal tra sua n a rn den 03 narn vao ket q u a heat dong k i n h d o a n h ; ..\ ' � choa tai san va thiet ke, xay d l,l' n g xi n q h i e p . NQ' p h a l tra dU'Q'C p h a n loal la p h a i tra ngll'6'i ban va p h a i tra khac theo n q u y e n tac: P h a i tra ngU'O'i ban la khoan phai tra C6 t i n h chat thU'O'ng rn a i phat s i n h tll' g i a o d i c h m u a b a n h a n g h 6 a , d i c h v u , tai san Va n g ll' O' i ban la don vi doc lap v&i ngll'O'i mua; Cac khoan phai tra con lai dU'Q'C phan loai la phal tra khac, Cac khoan no phal tra dU'Q'C theo d6i theo ky han g6c, ky han con lc;1i tai thoi diem bao cao, theo n g u y e n t$ va theo tll'ng d6i t ll' q n g . NO' p h a i tra dll'Q'C g h i n h a n khong thap hon nghia vu p h a i t h a n h toan, 4.15. Dlf p h o n g tro cap thol vi�c Theo t.uat Bao h i e m Xa h o i , ke tll' nqay 0 1 thang 01 narn 2 0 0 9 , Cong ty va cac n h a n vien vao q u y bao h i e m that n g h i $ p do Bao h i e m Xa h Q i Vi$t Nam q u a n ly. b�ng p h a i d6ng MU'c d6ng b&i moi ben dll'Q'C t f n h 1 % cua mU'C thap hO'n giO,a IU'O'ng CO' ban cua n h a n vien hoi;lc 20 I a n mll'c IU'O'ng t6i thieu c h u n g dU'Q'C C h f n h p h u q u y d i n h trong tCmg th6'i ky. V&i vi$c ap d l,l n g c h e do bao h i e m that n g h i $ p , kh6ng p h a i 1 $ p d l,I' p h o n g trq cap thoi vi$c cho th&i g i a n lam vi$c c u a n h a n vien sau n g a y 0 1 nam 2009. ngay 3 1 31 Tuy n h i e n , trq cap thoi vi$c p h a i tra cho cac n h a n vien du dieu ki$n C o n g ty thang 0 1 h i $ n c6 tc;1i th6'i diem t h a n g 1 2 nam 2 0 1 6 Se dU'Q'C xac d i n h dl,l'a tren s6 nam lam Vi$c Cua n h a n Vien dU'Q'C tinh den thang 12 nam 2008 va mll'c lll'O'ng binh quan cua ho trong vong sau t h a n g trU'&c ngay 1$p bang can d6i ke toan nay. 4.16. VOn C h u SO' hO,u Von dau tv cua chu SO' h[i,u V6n dau tU' cua c h u SO' h ll' U dU'Q'C g h i n h $ n theo s6 v6n thl,l'C g6p c u a c h u SO' h ll' U . Th�ng dv von co phan T h i;l n g co phan d U' v6n dU'Q'C ghi nh$n theo phan chenh 1$ch g i O, a gia phat hanh va m$nh gia co p h i e u , c h e n h 1$ch g i O, a g i a m u a lc;1i co p h i e u q u y va g i a tai phat h a n h co p h i e u q u y . 14 C O NG TY CO PHAN MAY P H U' O' N G D O N G Dja chi: So 934, 8U'6'ng Q u a n g T r u n g , P h u o n q 8, BAO cAo TAI C H i N H Ouan Go Vap, TP. Ho C h i M i n h . Cho n a rn tai c h i n h ket thuc ngay 3 1 / 1 2 / 2 0 1 6 THUYET M I N H BAO cAo TAI C H i N H (Tll=P THEO) Co toe Co tuc dlJ'Q'C g h i n h a n la mot khoan p h a i tra vao n g ay c6ng bo CO tuc. Quy d(J' trii' Cac q u y dl,I' trO, tll' IQ'i n h u a n sau th u e duoc trfch lap theo q u i djnh trong 8ieu 1$ C o n g ty. Phan phoi / i nhu�n 9' LQ'i nhuan thuan sau thue thu n h a p do a n h n q h i e p c6 the dU'Q'C ph a n phoi cho cac co dong sau khi duoc 8c;3i hoi co d6ng thong qua va s au k h i da trich lap cac quy dl,I' phong theo 8 i e u 1$ C O n g ty va cac quy d i n h cua p h a p luat Vi$t N a m . 4.17. Doanh t h u , thu n h � p khac Doanh thu ban hang D oanh thu ban hang dlJ'Q'c xac d i n h theo gi a tri hop ly cua cac khoan da thu hoac se thu duo'c. Trong h a u het cac trll'6'ng hop d o a n h th u dlJ'Q'C g h i n h a n k h i ch u y e n giao Cho n gll'O' i mua phan 16'n rui ro va IQ'i fch k i n h te g�n li e n voi q u y e n SO' h O, u hang h 6 a . Doanh thu cung cap dich V(I Doanh thu Ve c u n g cap dich Vl,J dlJ'Q'C g h i n h a n khi dang tin cay. ket q u a cua gi a o d j ch d6 dlJ'Q'C xac d l n h mot each Tnronq hop gia o djch ve c u n g cap d i c h Vl,J l i e n q u a n den n h i e u ky thi d o a n h thu dll'Q'C ( g h i nh an trong ky theo ket q u a phan c6ng viec hoan t h a n h vao nqay tap bang can doi ke toan cua ky do. Lai t l i m giPi Lai tien gLI'i dll'Q'C g h i n h a n tren CO' SO' don tfch, dlJ'Q'C xac d i n h tren SO dlJ' cac tai khoan tien g U' i va lai suat ap d 1,1 n g . Thu nh�p c1au to 1 � , ...... Lai tlJ' cac khoan dau tlJ' dlJ'Q'C g h i n h a n khi COng ty c6 quyen n h a n khoan lai. � . co Thanh ly, nhU'9'ng ban tili san T hu nhap tll' th an h ly, c1jnh . n h u o n q ban tai san co dinh la phan c h e n h 1$ch g i O, a khoan thu tll' viec t h a n h ly, n h ll' Q' n g ban tai san co d i n h cao h on gi a trj con lc;3i c u a tal san co d i n h , bat dong san dau tu va chi p h f thanh ly. 4.18. cac khoan giam tn'r d o a n h thu Cac khoan g i a m trll' do an h thu la h a n g ban bi tra l a i . Cac khoan chinh giam trll' doanh q iarn d o a n h thu cua thu ph at sinh ky phat s i n h ; cunq ky tieu th u Cac khoan g i a m san p h a rn , trll' d o a n h thu hang h6a di c h phat s i n h vao Vl,J dU'Q'C dieu ky sau n h ll' n g truoc thoi diem phat h a n h bao cao tai c h i n h th] dU'Q'C dieu chinh g i a m d o a n h thu CUa ky 1 $ p bao cao; Cac khoan g i a m trCr doanh thu phat s i n h vao ky s au va sau th&i diem phat h a n h bao cao tai c h i n h thl dll'Q'C dieu chinh g i a m doan h thu cua ky phat s i n h khoan g i a m trll'. 15 ,' C O N G TY CO PHAN MAY PHU'O'NG O O N G Oja ch]: So 934, 8U'ang Q u a n g T r u n g , BAO CAO-TAI C H I N H Phll'ang 8 , Q u $ n Go Vap, TP. H6 C h i M i n h . Cho n a rn tai c h f n h ket thuc ngay 3 1 / 1 2 / 2 0 1 6 THUYET M I N H BAO cAo TAI C H I N H (TIEP THEO) 4.19. Gia vim h a n g ban Gia von hang ban va c u n g cap dich Vl,J la tong chi p h i phat s i n h cua t h a n h p h a rn , hang h6a, dich V l,J , bat dong san dau tlJ' ban ra trong ky theo n q u y e n t�c p h u hop v&i d o a n h t h u . Cao khoan chi p h i VU'Q't tren rmrc b ] n h thlJ'ang CUa h a n g ton kho dlJ'Q'C g h i n h a n n g a y VaO g i a VOn h a n g b a n . 4.20. Chi p h i tai c h i n h C h i p h f tai c h i n h p h a n a n h n h CJ' n g khoan c h i p h f phat s i n h trong ky c h u yeu bao g6m c h i p h i di vay von k h o a n lo phat s i n h k h i ban nqoai t$ va lo ty g i a hoi deal. 4.21. C h i phi ban hang va c h i p h i q u a n Chi phf ban hang C u n g Cap d j c h V l,J , phan anh ly cac c h i doanh nghi�p p h i thuc te bao g6m cac chi p h f chao phat s i n h hang, trong g i 6'i thleu q u a trlnh San p h a rn , ban san p h a rn , q u a n g Cao san hang p h a rn , h6a, d6ng g 6 i , van c h u y e n . C h i p h i q u a n ly d o a n h n q h i e p p h a n a n h cac c h i p h f q u a n ly c h u n � cua d o a n h n g h i $ p gbm cac c h i p h i ve IU'ang n h a n v i e n bo p h a n q u a n ly d o a n h n g h i $ p (tien I U' a n g , tien c o n q , cac khoan p h u cap, . . . ) ; hiem xa hoi, bao h ie m y te, kinh p h f cong doan, bao h ie m that n q h i e p cua nhan vien quan bao ly d o a n h n g h i $ p ; c h i p h f vat l i $ u van p h o n q , cong Cl,J lao d o n g , khau hao TSC8 d u n g cho q u a n ly doanh n g h i $ p ; tien thue dat, thue man bai; khoan lap d i,!' p h o n q p h a i thu kh6 doi; dich Vl,J m u a ngoai (di$n, nlJ'6'C, di$n � -,. thoai, fax, bao h i e m tai s a n , chay no . . . ) ; c h i p h f b�ng tien khac (tiep k h a c h , hQi n g h j khach h a n g ) . 4.22. / Thu� Thue thu nh�p doanh nghi�p � Chi phf thu� thu nMp doanh nghi�p (TNDN) hi�n benh � Chi p h f thue T N D N hien h a n h dlJ'Q'C xac dinh tren CO' so thu n h a p t f n h t h u e va t h u e suat thue T N D N trong n a m h i$ n h a n h la 2 0 % . � -( � • Thue gia t i gia tang r � 1 Thue g i a tr] g i a tang cua cac hang h6a va d j c h Vl,J do Cong ty c u n g cap dlJ'Q'C t f n h theo cac rnuc t h u e nhu sau: � • Doanh t h u xuat k h a u : • D o a n h thu ban trong nuoc: • Djch vu cho thue: • Cac d i c h vu khac: 0% 10% 10% 10% Cac /o�i thue khac Ap d 1,J n g theo cac luat t h u e h i e n h a n h ta: Viet N a m . Cac bao cao t h u e cua Cong ty se c h i u SI,/' kiem tra cua CO' q u a n t h u e . Do vi$c ap d l,J n g lu$t va cac quy djnh Ve thue doi v&i n h i e u loc;1i g i a o djch khac n h a u c6 the dlJ'Q'C g i a i thfch theo n h i e u each khac n h a u , dan den so t h u e dlJ'Q'C trinh bay tren bao cao tai c h i n h c6 the bj thay doi theo quyet d j n h cuoi cung cua CO' q u a n thue. 4.23. Lai cO' ban tren cl> p h i � u Lai CO' ban tren co p h i e u dlJ'Q'C t f n h khen thU'&ng, phuc IQ'i c h o tong so b�ng each c h i a IQ'i n h u i;l n sau t h u e cua Cong ty sau blnh quan so co phieu pho thong IU'u hanh trong k h i trich q u y ky, kh6ng bao g6m so co p h i e u dlJ'Q'C C o n g ty m u a IG'li va g i CJ' lam co p h i e u ngan q u y . 16 CONG TY C6 PHAN MAY PHU'O'NG DONG Dia chi: So 934, DU'&ng Q u a n g Trung, Q u $ n Go Vap, T P . P h U' & n g 8, BAO cAo TAI C H i N H H6 C h i M i n h . C h o n a rn tai c h f n h ket thuc n g a y 3 1 / 1 2 / 2 0 1 6 THUYET M I N H BAO cAo TAI C H i N H (TIEP THEO) 4.24. Lai suy g i a m tren c6 p h i � u Lai suy g i a m tren co p hieu OU'Q'C t i n h b � n g each c h i a IQ'i n h u a n sau thue cua Cong ty sau k h i trfch quy khen t h U' 6' n g , p h u c IQ'i cho tong so b l n h q u a n so co p h i e u p h o thong IU'U p h l e u pho thong dl,J' kien OU'Q'C phat h a n h t h e m , k h o n g h a n h trong ky va tong so co bao g 6 m so co ph i e u OU'Q'C Cong ty m u a lai va g i Cr lam co p h i e u n g a n q u y . 5. T H O N G TIN 86 S U N G C H O cAc KHOAN M l.J C TRINH BAY TREN BANG CAN 061 KE TOAN 5.1. Ti�n va cac khoan tU'O'ng dU'O'ng ti�n Ttingay 01/01/2016 VND Tien mat Ttingay 31/12/2016 VND 380.451.771 41.980.608.755 41.888.502.155 C9ng 5.2. 628.061.763 Tien glJ'i nqan h a n g k h o n q ky h a n 42.608.670.518 42.268.953.926 Cac khoan dftu tU' tai c h i n h Dau tu na rn g i Cr den nqay dao h a n la khoan tien g lJ' i c6 ky h a n tren 3 thang tc;1i n g a n h a n g voi lai suat 4.8%/nam. Dau tu g 6 p von vao don vi khac OU'Q'C c h i tiet n h u' s a u : Tti ngay 3 1 / 1 2 / 2 0 1 6 Tti ngay 0 1 / 0 1 / 2 0 1 6 VND VND Gia goc Gia tri Gia tr] phong Dl,J' hop ly Gia goc Dl,J' hop ly phong :) �· Cong ty Co p h a n " 3.480.000.000 3.480.000.000 1,1 Det may Lien Phuonq .:u Tal n q a y bao cao, C o n g ty chua xac dinh OU'Q'C g i a tri hop ly c u a cac khoan aau tU' vao Cong ty Co phan Det may Lien Phu o nq ae thuyet m i n h trong bao cao tai c h f n h do khong co g i a n i e rn yet tren th] trui&ng va Chuan mire Ke toan Viet Nam, Che ao Ke toan Doanh nghiep Viet Nam hien khong c6 hU'6'ng d a n ve each t i n h g i a tri hop ly SU' di.mg cac ky thuat dinh g i a . G i a tri hop ly cua cac cong Cl,J tai c h f n h nay c6 the khac voi g i a tr] g h i SO. (Xem ti/Jp trang sau) 17