n v:

a ch:

Mau so: F01

( Ban hanh theo Q 48
ngay 14/09/2006 cua B

BANG CAN OI TAI KHOAN NAM 2009 ( cha hoan chnh ) )

SH
TK
1111
112
131
133
142
152
153
154
159
211
214
242
311
331
3331
3332
3334
3338
334
3388
342
411
4151

TEN TAI KHOAN

Tien mat
Tien gi ngan hang
Phai thu cua khach hang
Thue GTGT au vao
Chi ph tra trc ngan han
Nguyen vat lieu
Cong cu, dung cu
Chi ph SXKD DD
Cac khoan d phong
Tai san co nh
Hao mon TSC
Chi ph tra trc dai han
Vay ngan han
Phai tra ngi ban
Thue GTGT au ra
Thue tieu thu ac biet
Thue thu nhap
Cac khoan thue khac
Phai tra ngi lao ong
Phai tra, phai nop khac
N dai han
Nguon von kinh doanh
Quy d phong TCMVL

So d au ky
N
CO
1,031,637,129
144,647,288
1,921,730,847
0
53,655,872
1,361,536,454
1,831,584,809
636,328,493
5,255,433,469
5,163,447,000
0
5,101,295
3,666,954

2,000,000,000

Page 1 of 29

Phat sinh nam 2009

N
CO
2,418,195,960
2,982,861,409
7,182,716,184
6,968,397,632
3,834,050,000
1,252,808,000
350,128,212
350,128,212
0
0
0
53,655,872
0
0
4,973,037,554
3,395,125,731
0
0
0
0
0
190,115,892
0
5,255,433,469
1,763,447,000
1,000,000,000
2,779,735,000
1,460,000,000
682,570,116
923,007,605
0
0
21,000,000
31,000,000
1,500,000
1,500,000
535,550,000
535,550,000
0
0
0
0
0
0
0
0

SH
TK
431
4211
4212
511
521
515
632
635
642
711
811
8211
911

TEN TAI KHOAN

Quy khen thng, phuc li
Lai cha phan phoi NT
Lai cha phan phoi NN
Doanh thu ban hang va CCDV
Cac khoan giam tr DT
DT hoat ong tai chnh
Gia von hang ban
Chi ph tai chnh
Chi ph quan ly
Thu nhap khac
Chi ph khac
Chi ph thue TNDN
Xac nh ket qua
TONG CONG

So d au ky
N
CO
45,000,000
554,340

Phat sinh nam 2009

N
CO
0
0
0
554,340
554,340
9,353,606,539
0
0
540,000
8,631,875,724
243,155,000
305,674,610
95,001
31,000,000

###

###
0

Cho biet :
1/ Thue TNDN tam tnh hang qu nh sau:
- Qu 1:
6,000,000
- Qu 2:
8,000,000
- Qu 3:
7,000,000
- Qu 4:
10,000,000
2/ Lo nam trc chuyen sang nam nay:
15,000,000
3/ So phat sinh N TK 811 la so tien nop phat do cham nop thue.
Yeu cau:
Page 2 of 29

###

###
0

SH
TK

TEN TAI KHOAN

So d au ky
N
CO

Phat sinh nam 2009

N
CO

Lap cac but toan ket chuyen, lap bang Can oi tai khoan hoan chnh; lap bang Can oi ke toan
ket qua hoat ong kinh doanh; lap Thuyet minh bao cao tai chnh.

Page 3 of 29

Mau so: F01-DNN

Ban hanh theo Q 48/2006/Q-BTC
y 14/09/2006 cua Bo trng BTC )

n chnh ) )
So d cuoi ky
N
CO
466,971,680
0
358,965,840
0
759,511,153
100,000,000
0
0
0
0
0
0
0
0
2,939,448,277
0
0
0
1,831,584,809
0
0
826,444,385
0
0
0 4,400,000,000
1,519,735,000
200,000,000
0
245,538,784
0
0
0
6,333,046
0
0
0
0
0
0
0
0
0 2,000,000,000
0
0
Page 4 of 29

So d cuoi ky
N
CO
0
0
44,445,660
0
0
0
0 9,353,606,539
0
0
0
540,000
8,631,875,724
0
243,155,000
0
305,674,610
0
0
0
95,001
0
31,000,000
0
0
0
###

###
0

Page 5 of 29

So d cuoi ky
N
CO

g Can oi ke toan; lap Bao cao

Page 6 of 29

Page 7 of 29

Page 8 of 29

Page 9 of 29

Mau so: B 02 - DN
(Ban hanh theo Q so 48/2006/Q -BTC

n v :

ngay 20/03/2006 cua Bo trng Bo Tai Chnh)

BAO CAO KET QUA HOAT ONG KINH DOANH

NAM 2009
STT

CH TIEU
1

MA Thuye
SO t minh

Nam trc

Ghi chu

1 Doanh thu ban hang va cung cap dch vu01

2 Cac khoan giam tr doanh thu

Nam nay

IV.08

02

3 Doanh thu thuan ve BH va CCDV (10=01-02)

10
4 Ga von hang ban

11

5 Li nhuan gop ve ban hang va cung cap

20 dch vu
( 20=10-11)
6 Doanh thu hoat ong tai chnh

21

7 Chi ph tai chnh

22

-Trong o: chi ph lai vay

8 Chi ph quan ly kinh doanh

23
24

9 Li nhuan thuan t hoat ong kinh doanh

30
(30=20+21-22-24)
10 Thu nhap khac

31

11 Chi ph khac

32

12 Li nhuan khac (40=31-32)

40

13 Tong li nhuan ke toan trc thue

50

IV.09

(50=30+40)
14 Chi ph thue thu nhap doanh nghiep

51

15 Li nhuan sau thue TNDN (60=50-51)

60

Ngi lap bieu:

Ke toan trng:

Ngay thang nam

GIAM OC

n v:
a ch:

Mau so B 09-DNN

( Ban hanh theo Q so 48/2006/Q-BT

ngay 14/9/2006 cua Bo trng BTC

BAN THUYET MINH BAO CAO TAI CHNH(*)

Nam 2009
I- ac iem hoat ong cua doanh nghiep
1- Hnh thc s hu von: trach nhiem hu han
2- Lnh vc kinh doanh: xay dng, san lap mat bang, . . .
3- Tong so cong nhan vien va ngi lao ong: 42 nhan vien
4- ac iem hoat ong cua doanh nghiep trong nam tai chnh co anh hng en Bao cao tai chnh :
II- Chnh sach ke toan ap dung tai doanh nghiep
1-Ky ke toan nam: bat au t ngay 01/ 01/2009, ket thuc vao ngay 31/12/2009
2- n v tien te s dung trong nam ke toan: tien Viet Nam
3- Che o ke toan ap dung: Theo Q 48/2006/Q - BTC ngay 14/09/2006 cua Bo trng BTC
4- Hnh thc ke toan ap dung: Nhat ky - So cai
5- Phng phap ke toan ap dung:
- Nguyen tac ghi nhan hang ton kho: theo gia goc
- Phng phap tnh gia tr hang ton kho cuoi ky: bnh quan gia quyen
- Phng phap hoach toan hang ton kho (ke khai thng xuyen hay kiem ke
nh ky): ke khai thng xuyen
678910-

Phng phap khau hao tai san co nh ang ap dung: theo ng thang
Nguyen tac ghi nhan chi ph i vay
Nguyen tac ghi nhan chi ph phai tra
Nguyen tac va phng phap ghi nhan cac khoan d phong phai tra
Nguyen tac ghi nhan chenh lech ty gia hoi oai
Page 11 of 29

11- Nguyen tac va phng phap ghi nhan doanh thu:

III- Thong tin bo sung cho cac khoan muc trnh bay trong Bang Can oi ke toan :
(n v tnh : ong VN )
01. Tien va tng ng tien
Cuoi nam
au na
- Tien mat
466,971,680
1,03
- Tien gi Ngan hang
358,965,840
14
- Tng ng tien
Cong
825,937,520
1,176
02. Hang ton kho
Cuoi nam
au na
- Nguyen lieu, vat lieu
0
5
- Cong cu, dung cu
- Chi ph SX, KD d dang
2,939,448,277
1,36
- Thanh pham
- Hang hoa
- Hang gi i ban
Cong
2,939,448,277
1,415
* Thuyet minh so lieu va giai trnh khac (neu co)

03. Tnh hnh tang, giam TSC vo hnh

Khoan muc

Nha
ca, vat
kien
truc

(1) Nguyen gia TSC hu hnh

- So d au nam
- So tang trong nam
Trong o: + Mua sam
+ Xay dng
Page 12 of 29

May
moc
thiet
b

Phng
tien van
tai truyen
dan

TSC
hu
hnh
khac

- So giam trong nam

Trong o: + Thanh ly
+ Nhng ban
+ Chuyen sang BS au t
- So d cuoi nam
(2) Gia tr a hao mon luy ke
- So d au nam
- So tang trong nam
- So giam trong nam
- So d cuoi nam
(3) Gia tr con lai cua TSC hu hnh (1-2)
- Tai ngay au nam
- Tai ngay cuoi nam
Trong o
+ TSC a dung e the chap,
cam co cac khoan vay
+ TSC tam thi khong s dung
+ TSC ch thanh ly
* Thuyet minh so lieu va giai trnh khac:
- TSC a khau hao het van con s dung:
- Ly do tang, giam:

04. Tnh hnh tang, giam TSC vo hnh

Page 13 of 29

Khoan muc

Quyen
s
dung
at

Quyen
phat
hanh

Ban
quyen,
bang
sang che

TSC
vo hnh
khac

(1) Nguyen gia TSC vo hnh

- So d au nam
- So tang trong nam
Trong o:
+ Mua trong nam
+ Tao ra t noi bo doanh nghiep
- So giam trong nam
Trong o:
+ Thanh ly, nhng ban
+ Giam khac
- So d cuoi nam
(2) Gia tr hao mon luy ke
- So d au nam
- So tang trong nam
- So giam trong nam
- So d cuoi nam
(3) Gia tr con lai cua TSC vo
hnh
- Tai ngay au nam
- Tai ngay cuoi nam
* Thuyet minh so lieu va giai trnh khac (Neu co):..
05- Tnh hnh tang, giam cac khoan au t
Cuoi nam
vao n v khac
(1) Cac khoan au t tai chnh ngan han:
- Chng khoan au t ngan han
Page 14 of 29

au na

- au t tai chnh ngan han khac

(2) Cac khoan au t tai chnh dai han:
- au t vao c s kinh doanh ong kiem soat
- au t vao cong ty lien ket
- au t tai chnh dai han khac
Cong
* Ly do tang, giam:.
06-Thue va cac khoan phai nop Nha nc
Cuoi nam
- Thue gia tr gia tang phai nop Nha nc
- Thue tieu thu ac biet
- Thue xuat, nhap khau
- Thue thu nhap doanh nghiep
- Thue thu nhap ca nhan
- Thue tai nguyen
- Thue nha at, tien thue at
- Cac loai thue khac
- Ph, le ph va cac khoan phai nop khac
07- Tnh hnh tang, giam nguon von chu s hu :
So
au
nam

Ch tieu

1234567-

A
Von au t cua chu s hu von
Thang d von co phan
Von khac cua chu s hu
Co phieu quy(*)
Chenh lech ty gia hoi oai
Cac quy thuoc von chu s hu
Li nhuan sau thue cha phan phoi

1
2,000,000,000

554,340
Page 15 of 29

au na

Tang
trong
nam

Giam
trong
nam

Cong

2,000,554,340

* Ly
do tang,
.
IV. Thong
tin bo
sunggiam:
cho cac
khoan muc trnh bay trong Bao cao
ket qua hoat ong kinh doanh ( n v tnh . . . )
08. Chi tiet doanh thu va thu nhap khac
- Doanh thu ban hang
Trong o: Doanh thu trao oi hang hoa
- Doanh thu cung cap dch vu
Trong o: Doanh thu trao oi dch vu
- Doanh thu hoat ong tai chnh
Trong o
+ Tien lai, co tc, li nhuan c chia
+ Lai chech lech ty gia a thc hien
+ Lai chech lech ty gia cha thc hien
+
09. ieu chnh cac khoan tang, giam thu nhap
chu thue
TNDN
(1) Tong
li nhuan
ke toan trc thue

Nam nay

Nam tr
0

0
0

Nam nay

Nam tr
0

(2) Cac khoan thu nhap khong tnh vao thu nhap
chu thue TNDN
(3) Cac khoan ch ph khong c khau tr vao
thu nhap chu thue TNDN

(4) So lo cha s dung (lo cac nam trc c tr

vao li nhuan trc thue )
(5) So thu nhap chu thue TNDN trong nam (5 = 1-2+3-4)
10. Chi ph SXKD theo yeu to
Chi ph nguyen lieu, vat lieu
Chi ph nhan cong
Chi ph khau hao tai san co nh
Page 16 of 29

0
Nam nay

Nam tr

Chi ph dch vu mua ngoai

Chi ph khac bang tien
Cong
V- Thong tin bo sung cho cac khoan muc trong Bao cao lu chuyen
tien
te (n
11- Thong
tin v
vetnh)
cac giao dch khong
bang tien phat sinh trong nam bao cao:
- Viec mua tai san bang cach nhan cac khoan n lien
quan trc tiep hoac thong qua nghiep vu cho thue tai
chnh
- Viec chuyen n thanh von chu s hu
12- Cac khoan tien va tng ng tien doanh nghiep nam gi
nhng khong c s dung

Nam nay

Nam tr

Nam nay

au na

- Cac khoan tien nhan ky quy, ky cc

- Cac khoan khac
VI- Nhng thong tin khac
- Nhng khoan n tiem tang
- Nhng s kien phat sinh sau ngay ket thuc ky ke toan nam
- Thong tin so sanh
- Thong tin khac (2)
VII-
anh gia tong quat cac ch tieu va cac kien ngh

Ngi lap bieu:

Ke toan trng:

Page 17 of 29

Ngay
thang nam
GIAM OC

Mau so B 09-DNN
( Ban hanh theo Q so 48/2006/Q-BTC
ngay 14/9/2006 cua Bo trng BTC )

NH BAO CAO TAI CHNH(*)

Nam 2009

..
han vien
tai chnh co anh hng en Bao cao tai chnh :

et thuc vao ngay 31/12/2009

Viet Nam
C ngay 14/09/2006 cua Bo trng BTC

h quan gia quyen

ng xuyen hay kiem ke

ung: theo ng thang

d phong phai tra

i
Page 18 of 29

trong Bang Can oi ke toan :

au nam
1,031,637,129
144,647,288
1,176,284,417
au nam
53,655,872
1,361,536,454

1,415,192,326

Tong
cong

###
0

Page 19 of 29

###
636,328,493
190,115,892
0
826,444,385
###
###

Page 20 of 29

Tong
cong

):..
au nam

Page 21 of 29

.
au nam

So
cuoi
nam
4
###

554,340
Page 22 of 29

###
trong Bao cao
Nam trc
0

0
0

Nam trc
0

0
Nam trc

Page 23 of 29

cao lu chuyen
Nam trc

au nam

n nam

n ngh

Page 24 of 29

n v :
a ch:

Mau so B 01-DN

Ban hanh theo Q so 48/2006/Q -BTC

ngay 14/09/2006 cua Bo trng Bo Tai Chnh

BANG CAN OI KE TOAN NAM 2009

VT:ong
TAI SAN
A

Ma so
Thuyet minhSO AU NAMSO CUOI NAM
B
C
1
2

100
A-TAI SAN NGAN HAN(100=110+120+130+140+150)
110
I.Tien va cac khoan tng ng tien
(III.01)
120
II. au t tai chnh ngan han
(III.05)
121
1. au t tai chnh ngan han
129 han(*)
2. D phong giam gia chng khoan au t ngan
130
III. Cac khoan phai thu ngan han
131
1. Phai thu cua khach hang
132
2. Tra trc cho ngi ban
138
3. Cac khoan phai thu khac
139
4. D phong phai thu kho oi ( * )
140
IV. Hang ton kho
141
1. Hang ton kho
(III.02)
149
2. D phong giam gia hang ton kho ( * )
150
V. Tai san ngan han khac
151
1. Thue GTGT c khau tr
2. Thue va cac khoan phai thu cua Nha nc152
158
3. Tai san ngan han khac
B. TAI SAN DAI HAN(200=210+220+230+240)200
210 (III.03.04)
I. Tai san co nh
211
1.Nguyen gia
212
2.Gia tr hao mon luy ke ( * )
213
3. Chi ph xay dng c ban d dang
220
II. Bat ong san au t
221
1. Nguyen gia
222
2. Ga tr hao mon luy ke(*)
Page 25 of 29

III. Cac khoan au t tai chnh dai han 230

(III.05)
231
1. au t tai chnh dai han
239
2. D phong giam gia chng khoan au t dai
han(*)
240
IV. Cac tai san dai han khac
241
1. Phai thu dai han
248
2. Tai san dai han khac
249
3.D phong phai thu dai han kho oi(*)
250
TONG CONG TAI SAN(250=100+200)
NGUON VON
300
A. N PHAI TRA
310
I. N ngan han
311
1.Vay ngan han
312
2.Phai tra cho ngi ban
313
3. Ngi mua tra tien trc
314
4.Thue va cac khoan phai nop Nha nc
III.06
315
5.Phai tra ngi lao ong
316
6.Chi ph phai tra
318
7.Cac khoan phai tra ngan han khac
319
8.D phong phai tra ngan han
320
II. N dai han
321
1.Vay va n dai han
322
2.Quy d phong tr cap mat viec lam
328
3.Phai tra phai nop dai han khac
329
4.D phong phai tra dai han
400
B -NGUON VON CHU S HU
III.07
410
I. Von chu s hu
411
1. Von au t chu s hu
412
2. Thang d von
413
3. Von khac
414
4. Co phieu quy (*)
415
5. Chenh lech ty gia
416
6. Cac quy thuoc von chu s hu
417
7. Li nhuan cha phan phoi
Page 26 of 29

SO AU NAMSO CUOI NAM

NGUON VON
300
A. N PHAI TRA
430
II. Quy khen thng phuc li
TONG CONG NGUON VON ( 440=300+400) 440

SO AU NAMSO CUOI NAM

CAC CH TIEU NGOAI BANG CAN OI KE TOAN

CH TIEU
12345-

So au namSo cuoi nam

Tai san thue ngoai

Vat t, hang hoa nhan gi ho, nhan gia cong
Hang hoa nhan ban ho, nhan ky gi, ky cc
N kho oi a x ly
Ngoai te cac loai
Ngay
Ngi lap bieu:

Ke toan trng:

Page 27 of 29

thang nam
GIAM OC

Delete

Delete