Phy tye 01 CAC KHOAN MVC CHI PHI TRA TRUGC VA CHI PHi PHAI TRA PL 01.1 - CHI PHi TRA TRUGC 1. Chi phi tra tree ngin han Bao gom cae chi phi da chi ra trong ky ké toan nhung cé lién quan dén nhiéu ky hoat déng ca nam tai chinh/chu ky kinh doanh nén duge phan bé cho cc ky d6; cy thé: - Chi phi thué cia hang, nha xudng, nha kho, vin phong, thué dich vu cung cdp. - Céng cy, dung cy thuge tdi san lu déng. - Gi trj bao bi luan chuyén, dd ding cho thué. - Chi phi mua cée tai ligu ky thudt va ede khoan chi phi tra true ngén han khée. - Chi phi trong thdi gian ngimg viée (khéng theo ké hoach). - Chi phi sta chita TSC phat sinh mét lan qua lon. - Chi phi hac nur lai tién vay tra truée, lai mua hang tra chim, tra gép... - Chi phi mua cdc loai bao hiém (bao hiém chdy nd, bao hiém trach nhiém dan sy chi phuong tign van tai, bao hiém than xe,...) va cdc logi 8 phi ma DN mua va tra mt lan cho mt nim tai chinh; 2. Chi phi tra trwée dai han. Bao gém céc chi phi da chi ra trong nim tai chinh nhung duge sir dung trong nhiéu nam nén duge phan bé cho cde nm dé; cy thé: - Chi phi tra truéc va thué hoat déng TSCD (quyén si dung dat, nha xudng, kho tang, vin phong lam viéc, cia hang va TSCD khac). Trir trudng hop duge cap gidy chimg nhan quyén sir dung dat (vi da duge hach todn vao TSCD); - Tién thué co sé ha ting nhung khong duge c4p gidy chimg nhan quyén str dung; - Chi phi thanh lap DN, chi phi dao tao, quang céo, phat sinh trong giai dogn trudc hoat déng duge phn bé t6i da khong qué 3 nim; - Chi phi nghién citu cé gia trj ln duge phép phan bé cho nhiéu nam; ~ Chi phi cho giai doan trién khai khong du didu kign ghi nhdn la TSCD vo hin; - Chi phi dao tgo cén b6 quan ly va céng nhan ky thuat; - Chi phi di chuyén dja diém kinh doanh, hodc td chire lai DN phat sinh lén, trong trudng hop chua lp dy phong tai co cdu DN; ~ Céng cy, dung cy gid tri In tham gia vio hoat déng kinh doanh trén m6t nam tai chinh; + Chi phi lai vay tra truée dai han hode Iai trai phiéu trd ngay khi phat hanh; - Lai mua hing trd cham, tra gop; HUONG DAN ‘Mi so: H1d.35,02/PLO1 Trang: 1/2 PHAN TICH BAO CAO TAI CHINE An stia dais area DOANH NGHIEP TRONG HE THONG NHCTN | Lan stta doi: 00 Ngay stra doi: v+ Chi phi phat hanh tréi phiéu 6 gia tri lon; + Chi phi sita chita lon TSCD phat sinh mt lan c6 gia tr] lén; - Chi phi mua bao hiém (bao hiém chdy, né, bao hiém tréch nhiém dan sy chi phrong tign van tai, bao hiém than xe, bao hiém tai san...) va cdc 1 phi ma DN mua va tra mét lin cho nhigu nam tai chinh; - $6 két chuyén chénh Iéch ty gid héi dodi phat sinh va chénh Iéch ty gid héi doai do danh gid lai cita cdc khoan muc tién té c6 géc ngoai té (trudng hgp 16 ty gid) cua hoat dng dau tr XDCB (giai doan true hoat dng) khi hoan thanh dau tu; ~ $6 chénh Iéch gia ban nhé hon gia tr cdn lai cla TSCD ban va thué Iai 1 thué tai chinh; ~ $6 chénh léch gia ban nhé hon gid trj cin lai cia TSCD bin va thué lai lé thué hogt dong; - Chi phi lién quan dén bat dng san dau tr sau khi ghi nhin ban du khéng thoa man iéu kign ghi tang nguyén gid bat dng san ddu tu nhung cé gid trj lon cdn phai phan bé dan; - Truong hop hop nhat kinh doanh khéng dan dén quan hé céng ty me, céng ty con c6 phat sinh Igi thé thuong mai hoc khi cé phin héa DNNN cé phat sinh loi thé kinh doanh. PL 01.2- CHI PHf PHAITRA ~ Trich trudc chi phi tién wong phai tra cho céng nhan sin xuat trong thoi gian nghi phép; + Chi phi sta chita Ién cia nhimg TSCD dic thi do vige sita chtta Ién cé tinh chu ky, DN duge phép trich truée chi phi stra chita cho nim ké hogch hoc mot s6 nim tiép theo; - Chi phi trong thi gian DN ngimg san xudt theo mila, vu cé thé xay dung duge ké hoach ngimg san xudt; fh truéc chi phi lai tién vay phai trd trong truéng hop vay tra lai sau, tai trai phiéu tra sau (khi trai phiéu dao han). HUONG DAN Ma so: Hd.35.02/PL01 Trang: 2/2 PHAN TICH BAO CAO TAI CHINE an cis ade DOANH NGHIEP TRONG HE THONG NHCTVN | Lan stra doi: 00Phy lye 02 PHAM VI PHAN ANH CUA TAI KHOAN 138 - “PHAI THU KHAC” VA TAI KHOAN 338 - “PHAI TRA, PHAI NOP KHAC” PL 02.1 - NOI DUNG VA PHAM VI PHAN ANH TK 138 “PHAI THU KHAC” ~ Cc tai sn chd xit ly, phai thu hdi (dtege NHCT coi la tai sin kém chdt leong): Y Gid Y Cac khoan phai thu béi thuémg vat chat do ca nan, tap thé (trong va ngoai { tai sin thiéu chua xée dinh duge nguyén nhan, phai cho xir ly. don vj) gay ra nhu mat mat, hu hong vat tu, hang héa, tién vén...; ¥ Cie Khodn da chi cho hogt déng sy nghiép, chi dy 4n, chi dau tr XDCB, chi phi SXKD nhung khéng duge cp c6 thim quyén phé duyét, phai thu hdi; - Cac khodn cho vay, cho mugn vat tu, tién vén cé tinh chat tam thoi khong My lai; - Cac khoan don vj nhan ty thac xuét khéu h6 cho don vj dy thie xudt khdu vé phi ngan hang, phi giém dinh hai quan, phi van chuyén, béc vac... - Cac khoan phai thu phat sinh khi cé phan héa céng ty nha nude nhu: chi phi cd phin héa, try cp cho lao dng théi vige, mat viéc, hé try dao tgo lai lao dong... - Tién lai, 06 ttc, Igi nhuan phai thu ti cac hogt dong dau tu tai chinh; - Cac khoan phai thu khéc ngoai céc khodin trén. Cuthe: + TK 1381 - Tai sin thiéu cho xtt ly. + TK 1385 - Phai thu vé cé phan héa. + TK 1388 - Phai thu khéc: Phan énh cdc khodn phai thu etia don vj ngoai pham vi céc khoan phai thu phn anh cdc TK 131, 133, 136 va TK 1381, 1385. HUONG DAN, ‘Ma so: Hd.35.02/PL02 Trang: 1/2 PHAN TICH BAO CAO TAI CHINH DOANH NGHIEP TRONG HE THONG NHCTVN. ‘Ngay stra déi: vO[ | PL 02.2 - NOI DUNG VA PHAM VI PHAN ANH TK 338 “PHAI TRA, PHAINOP KHAC” Gi trj ti san thiza chua ré nguyén nhan, cho quyét dinh ciia cp c6 tham quyén; ~ Gia trj tai sn thira phai tra theo quyét dinh ciia cp co tham quyén; Sé6 tién trich va thanh ton bao hiém x4 h6i, bao hiém y té va kinh phi céng doan, Cc khoan phai tra cho cdc don vj bén ngoai do nhan ky quy, ky cuge ngin han; (Cac khoan lai phai tra cho cdc bén tham gia lién doanh, cé tite phai tra cho cdc 6 déng; Cc khoan di vay, di mugn vat tu, tién vén cé tinh chat tam thoi; + C&c khoan tién nbn tir don vi dy théc xudt, nhp khdu, thué GTGT hang nhap khau; thu trude ciia khch hing trong nhiéu ky ké toan vé cho thué tai sin, co s6 ha tang (goi fa doanh thu nkan truéc); - Khoan chénh léch gitta ban tra chm, tra gop theo cam két véi gid ban tra ngay; - Khoan lai nh§n truéc khi cho vay vén hoc mua cdc cong cy ng; ~ Sé chénh Igch ty gi héi dodi phat sinh va dénh gia Iai cdc khoan myc tidn t@ c6 géc ngoai t¢ cia hogt déng dau tu XDCB (giai dogn truée hogt dng) khi hoan thinh du tr chura xir ly tai thoi diém cuéi nam tai chinh; - Phan Jai ho&n lai do danh gid lai tai sin dua di gop vin vao co sé lién doanh déng kiém sodt tong (mg véi phan loi ich cia bén lién doanh; ~ $6 phai tra vé tién thu bén cd phan thudc vén nha nude, tién thu h6 ng phai thu va tidn thu vé nhugng ban tai sin duge loai trir khdng tinh vao gid tri DN; - Khodn chénh Iéch gi ban cao hon gid trj con Igi ctia TSCD ban va thué lai la thué tai chinh; - Khodn chénh Iéch gid ban cao hon gid tri hgp ly cia TSCD ban va thué Iai la thué hoat dong; ~ Cée khoan khéu trir vio tién long cia eéng nhan vign theo quyét dinh cua toa an (tién nudi con khi ly di, con ngoai gid tha, Ié phi tda dn, céc khoan thu h6, Cu thé: + TK 33881- Tai san thita cho xit ly. + TK 3383 - Bao hiém x hi. + TK 3384 - Bao hiém y té. + TK 3385 - Phai tra vé c6 phan héa. + TK 3386 - Nhan ky quy, ky cuge ngin han. + TK 3387 - Doanh thu chwa thye hign. + TK 3388 - Phai tra, phdi np khdc: phan nh céc khoan phai tra khdc cla cdc don vj ngoai ni dung céc Khoan phai tra da phan anh trén cdc tai khoan tir TK 3381 dén TK 3387. HUONG DAN Ma sb: Hd.35.02/PL02 Trang: 2/2 PHAN TICH BAO CAO TAI CHIN, a - DOANH NGHIEP TRONG HE THONG NHCTYN | Ln stza doi: 00 Ney sita d6i aPhy luc 03 CAC KHOAN MYC DIEU CHINH TREN BANG CAN DOI KE TOAN vA BAO CAO KET QUA HOAT DONG KINH DOANH CAC KHOAN MUC DANH GIA. DIEU CHINH TREN BANG CDKT(*) DIEU CHINH BAO CAO KET QUA HDKD 1. Tai san _ Ll. Dau te tai chink: céc khoan dau tu vugt qua thdi han va gia ghi sé thap hon gid thi trong ma sé tién trich lap dur phong thap hon sé phai trich lép theo quy dinh. (1) © Tang dy phong gidm gid dau tu tai chinh ngin/dai han (MS 129/MS 259): +A 1.2. Céic Khoan phai thu: - Céc khoan phai thu qua han, kho doi ho&e khéng cé kha nang thu hdi ma trich thiéw/chua trich dur phong theo quy dinh. - Cée khoan chi phi khéng 6 ngudn/Gia tri tai sn thiéu cho xir ly/Phai thu boi thu’ng vat chavCac khodn da chi hoat dong sy nghiép, dy 4n, diu tu XDCB, chi phi SXKD nhung khéng duge c4p cé thim quyén phé duyét, phai thu héi; - Chi tiét bén ng TK 337 “Thanh toan theo tién d6 ké hoach HDXD”: sé tién hach toan vuot qué tién d6 ké hoach. - Chi tiét bén ng TK 331 “phai tra ngudi ban”: nhtmg khoan d& qué han Kau ma s6 dur chua duge tat toan, (1) ° Tang dir phong pl khé dai (MS 139/MS 219): +4 (2) ® Ghi am (-) cée khodn phai thu ngfn/dai han khac (MS 135/MS 218): -A (1) © Ghi am (-) Phai thu theo tién 46 hé | hoach hop ding xy dumg (MS 134): - A (1) © Ghi am (-) Tra true ngudi bin (MS 132):-A HUONG DAN Mii sO: Ha.35.02/PL03 (2)° Ting chi phi tai chinh (MS 22): +A °Giam LNTT (MS 50):- A (2)° Tang chi phi quan ly (MS 25): +A °Giam LNTT (MS 50):-A (2) Giém LNTT (MS 50): - A. (2)° Giém doanh thu (MS 01):-A ©Giam LNTT (MS 50): - A (2) Tang Chi phi khée (MS 32):-A. © Giam LNTT (MS 50): - A Trang: 1/72, PHAN TICH BAO CAO TAL CHINH DOANH NGHIEP- ‘TRONG HE THONG NHCTVN, Neay sira1.3. Hang ton kho - HTK t dong cham luan chuyén, ma | (1) ° Tang dy phong giém gid HTK (MS | (2) © Tang gia von hing ban (MS 1 trich thiéw/chua trich dy phéng theo quy dinh. | 149): +A. © Giam LNTT (MS 50): - A - Déi véi DN xay lip: San phdm dé dang | (1) © Ghi 4m (-) hang t6n kho (MS 141): -A | (2) ° Tang gid vn hang ban. (MS11): +A 4% hoan thinh ban giao, da ghi nhan doanh thu ° Giam LNTT (Ms 50): - A. nhung chua quyét toan (TK 154). | 14. Tai sin khéc: 7 = Tam img qué han, kho doi, khéng | (1) ° Ghi am (-) Tai sin ngén han khéc | (2) © Tang Chi phi khéc quyét toan duge. (MS 158): - A °Giam LNTT (MS 50):- A = Chi phi tra trae ngdin/dai han khéng | (1) ® Ghi am (-) (néu thira) /Tang (néu thiéu) | (2) ° Gidm/Taing Chi phi khéc (MS 32): -/+A duge phan bé vio chi phi trong ky. Chi phi ta trade (MS 151/MS 261): +A © Tang/Giém LNTT (MS 50): 2A = Thué GTGT khong duge khdu trir. (1) ® Ghi 4m (-) Thué GTGT duge khdu trir | (2) ° Tang Chi phi khac (MS 32):- A (MS 152): -A °Giam LNTT. (MS 50): - - Tai sin thiéu cho xirly. (1) ® Ghi am (-) TS ngin han khée (MS | (2)° Tang Chi phi khde (MS 32): - A. | 158): A ° Giim LNTT (MS 50):- A 2. Nguon von i phdi tré: Cac khoan trich truée vo (1) © Ghi am/Tang chi phi phai tra (MS (2) © Giam/Tang gia von hang ban (MS 11): +A 6 dau lai 316). ® Tang/Giam LNTT (MS 50): - A 2.2 Cae khodn phai tra ngdn/déi han khéc: Oi véi cde khoan hach toan sai nhu khéng | (1) ° Ghi am (-) khoan phai tra ngin hodc | (2) ® Tang doanh thu (MS 01):-A hach toan doanh thu ma hach toan ing phai tra | dai han khéc (MS 319/MS 333). © Tang LNTT (MS 50): - A 2.3. Dy phong phai tra: Céc khoan chua trich lap/trich lap thiéu/thiza so véi quy dinh |G) © Ghi tang (néu chua trich lap/trich lap thiéu)/gidm (néu trich lap thira) (MS 320) HK (@ © Tang/Gidm gid von hang ban (MS 11)/chi phi ‘ban hing (MS 24Y/chi phi quan ly (MS 25): +A ° Gidm/ Tang LNTT. (MS 50): -/F A (*) Dé dim bio tinh can déi cia BCDKT: Béi tat ca cdc khoan digu chinh lam gidm/ting LNT trén Bo co KQHDKD: CBPT can tuong img diéu chinh bude (3): diéu chinh bén Ngudn vin cla BCDKT cae khoan muc sau: © Giam/Tang Thué va céc khoan phai nop NN (MS 314): thué sudt thug TNDN x gid tri Gidm/Tang cia LNTT. » Gidm/Tang LNST chua phan phéi (MS 60): (1-thué suat thué TNDN) x gia tri Giém/Tang cia LNTT. HUONG DAN Ma sb: Hd.35.02/PL03 ‘Trang: 2/2 PHAN TICH BAO CAO TAI CHINH DOANH NGHIEP ar ~ _TRONG HE THONG NHCTVN ‘Lan sia déi: 00 Negay sia déi:Phy lye 04 BIEU MAU PHAN TiCH BAO CAO TAI CHiNH DOANH NGHIEP Chi tigu 31/12/X-3 31/12/X-2 Ting giam | 31/12/X-1 ‘Tang giam 31x sé tién Ty. trong 3b tién Ty trong a tien | 1 | tin | trong sé Ty tign | 1g sb | Ty tién | trong PL 04.1/ PHAN TICH CO CAUVASI BIEN DONG TAI SAN A. Tai san ngin ban 1. Tién, cdc khoan tuong dong tién 2. Cc khoan diu tu TC ngén han 3. Cac khodin phai thu ngin han 4, Hang tén kho | 3. Bat dong san dau tur 4. Cac khoan dau tu tai chinh dai ha 5. Tai san dai han khéc TONG CONG PL 04.2/ PHAN TICH CO CAU VA SI A.Ng phai tra 1. No ngdn han 2.No dai han _ |B. Von chit so hiru_ 1. Von ch sé hu 2. Ngudn kinh phi va quy khic TONG CONG PL 04.3/ PHAN TICH TINH HINH C A. Cae khoan phai thu C. Ty trong A/B (Ghi chi:: Tu) theo ting truéng hop cu thé, CBPT chi tiét cde muc theo Bang CDKT cia DN) HUONG DAN Ma sO: Hd.35.02/PL04 Trang:4/2 PHAN TICH BAO CAO TATCHINET DOANH NGHIEP TRONG HE THONG NHCTVN Lan sita 46i: 00 Ngay sira abi: J EFPL04.4/PHAN TICH NGUON TAI TRO VON DOANH NGHIEP TRONG HE THONG NHCTVN, NGUON TAI TRO VON SO TIEN TY TRONG (%) 1 2. Cong SU DUNG VON i. 2. Cong HUGNG DAN Mil sO: Hd.35.02/PL04 Trang: 22 PHAN TICH BAO CAO TAI CHINH LAn stra déi: 00 Neay stra abi: aKPhy lye 05 BANG DY BAO DONG TIEN NAM... (Theo phuong php truc tiép) ‘SIT Chi tiéu Thangiquy 1 Thang/quy 2 Thang/quy ‘Thu bing tién dy kién Thu tign tir ban hing héa, dich vu Thu khdc tir hogt dng kinh doanh ‘Thu tir ban thanh Iy tai sin ‘Thu tir Idi cho vay ‘Tong thu bing tién dy kién Chi bing tign dy kién Chi tra tién mua NVL Chi tign Tiong cho ngudi lao dong Chi thué van phong/nha xuéng Chi mua sim ti sin Chi nGp tho thu nhip Tong chi bing tien dy kién Chénh Igch giira thu va chi bing tien dy kién HUONG DAN Ma s6: Hd.35.02/PL0S ‘Trang: 1/1 PHAN TICH BAO CAO TAI CHINA DOANH NGHIEP TRONG HE THONG NHCTVN. Lan stra déi: 00 Ngiy sita d6j: ve |Phy lye 6 PHAN TiCH DAM BAO NQ VAY PL 06.1 PHAN TiCH DAM BAO NQ VAY Chi tiéu Céich lay sé ligu tn 7 A.GIA TR] TAI SAN DUQC TINH LAM DAMBAO | (A1+A2+A3+A4+A5+A6+A7+A8) AL. Tién (MS 110) A2. Céc khoan dau tr tai chinh @+Q) (1) Céc khoan dau tu tai chinh ngiin han, dai han (MS 121) + (MS 250-MS 259) (Q) Tris © cde khoan dau tu qué han chu thu hoi duge, cdc khodn ri ro, c6 gid thi truéng < gid hach ton hoge diu tu vio TCKT bj 18 A3. Céc khoan phai thu B)+4)-G)-(6) (3) Cac khoan phai thu ngin han (MS 130-MS 139) (4) Cée khodn phai thu dai han (MS 210 MS 219) Trir di ede khoan: (8) Phai thu qué han, khé doi, hach todn sai mye dich, Khéng o6 nguon (bao gdm ca phai thu khdch hang, phai thu ngi b§, phai thu khdc) (6) Tra trudc ngudi ban khéng 6 kha nang thu hdi Ad. Hang ton kho (7)-(8)-(9) (7) Hang tin kho (MS 141) Trir di ede Khoan: (8) Hang cham lun chuyén, kém, mat phim chat (9) Hang héa ding dé bao dam cho cac hgp déng bao anh AS. TSCD duge tinh lim bio dim (10)-(11)-(12-(13) (10) Gia tri con Igi (GTCL) ca TSCD (MS 221+ MS 224 + MS 227) ‘Trir di cde khoan: (11) GTCL eta TSCD khéng cn ding, hu héng, lac hu, cha thanh ty, gidm g (12) Gidim gid TSCD do dinh gid Iai (13) GTCL cua TSCD da thé chp, cm cé bao dam cho ede hgp dng bao Hanh (bao lanh cia DN va DN bao lanh cho bén thir ba) ‘A6. Chi phi XDCB dé dang (MS 230) AT. Bat dng sin diu tw (MS 240) A8. Tai sin khéc (14)+(15)-(16)-(17)-(18)-(19) [ HUONG DAN Mi sO: Hd.35.02/PL06 Trang: 173 PHAN TICH BAO CAO TAL CHINE DOANH NGHIEP TRONG HE THONG NHCTVN, Lan sita di: 00 Negay sita yr(14) Tai san ngéin han khéc (MS 150—du ng TK 144 (*#) (15) Tai sin dai han khae (MS 260-MS 268) Trit di cée khoan: (16) Chi phi tra true sai quy dinh (17) VAT khéng duge khau trir (18) Céc khoan tam img qua han, khong c6 kha nding thu hdi hoe khong ding mye dich (19) Tai sin thigu chi xir ly B. VON CSH THAM GIA SX KD (B1-B2) BI. Ngudn von chai sé hiru (20)+(21) (20) Nguén vén quy (NV CSH) (MS 410) (21) Ngudn kinh phi, quy khéc (MS 430) B2. Cc khoan phai trir (22)#(23) (22) Céc Khoan clm o6 , ky quy ky cuge (MS 268) + dung TK 144 (**) (23) Vén kinh doanh 6 don vj phy thuge (MS 212) C. CAC KHOAN PHAI TRA (C1+C2) (24) Céc khoan phai tra ng&n han (MS 310-MS311) (25) Cac khoan phai tra dai han (MS 330-MS334) D. GIA TRI TAI SAN BAO DAM NQ VAY (A-B-C) E.NQ VAY CUA DN. (E1+E2) E1. Ng vay ngiin han va ng dai han dén han tra (MS 311) BI) Trong 46 vay ving NHCT. E2, Vay vang dai hgn (Ms 334) (32) Trong dé vay va ng NHCT G.KET QUA PHAN TiCH @-E) (33) Thita bao dim (D>E) (34) Dit bio dim (D=E) (35) Thiéu bao dam (D0: Sé ligu duge ghi vio myc B Bl — B2 <0: nghia 1a khong 6 von chi sé hitu tham gia SXKD, nhwr vay khi phan tich phai coi B = 0, s6 a hut duge ghi vio nguyén nh§n thiza thiéu bao dim (chi tiéu sé 13, Phy lye 06.2, bén phan sir dung vén), **: ly 96 ligu la durng tai khoan 144 “Ky quy, ky cuge ngin han”. HUONG DAN Ma sO: Hd.35.02/PL06 Trang: 2/3 ] PHAN TICH BAO CAO TAI CHINA aA _ DOANH NGHIEP TRONG HE THONG NHCTYN | Lan sita d6i: 00 Negay straPL.06.2 PHAN TICH NGUYEN NHAN THIEU (THU'A) BAO DAM NQ VAY [ SU DUNG VON NGUON VON, : . 7 ) CACHLAY SO SO 7 CACHLAY | Si cote Ligu tien | _ CHiTitU sO Ligu_| TiN 1. Céc khoan dau tu qua han a chu thu hdi duge, ede khodn rit 1 Du phong giém | (4s ran " (2) PLO6.1 gid dau tu (ngin ro, c6 gid thi truéng < gid hach han va dai hen) | 129259) toan hoc dau tu vao TCKT bj 16 ° . 2. Phai thu qud han, Kh6 di, 2. Dir prong phal | ays hhgch toan sai mye dich, khong c6 | (5) PLO6.1 thu kh6 dBi (agin | 44549) | nguén hhgn va dai han) 3. Tra trude ngudi ban khong ¢6 3. Dy phong gdm kha nding thu héi (©) PL06.1 giéhang tinkho | S149) 4, Hing chim luan chuyén, kém, Me adi (8) PLO6.1 5. Hang héa diing 48 bao dim cho céc hop ding bao lanh (9) PLO6.1 | 6. GICL cia TSCD khong ean ding, hu héng, lac hu, chis (11) PLO6.1 thanb ly, gidm gid 7. Gidm gid TSCD do dinh gid lai | _(12) PLO6.1 B.GTCL ola TSCD di th chp, cam cé bao dim cho cdc hop dng bao lanh (bio lanh ciia DN | (13) PLO6.1 va DN bio Hanh cho bén thir ba) 9. Chi phi tra truée sai quy dinh | (16) PLO6.1 10. VAT khong duge khdu trir (17) PLO6.1 1. Cie Khoan tam img qua han, khéng cé kha ning thu hdi hoge | (18) PLO6.1 khéng ding mye dich 12-Tai san thigu chd xir ly (19) PLO6.1 13, Nguon von CSH tham gia ei vao SXKD bj thiéu hyt Tong cing Téng cong ‘Thira bao dam Thiéu bio dim Can sé Can sé HUONG DAN Ma 56: Hd.38.02/PL06 | Trang: 3/3 PHAN TICH BAO CAO TAI CHINH An cima dai: , DOANH NGHIEP TRONG HE THONG NHCTYN | Lan sita doi: 00 Negay staPhy lyc 07 HUONG DAN LAP DU BAO NHANH VE DONG TIEN Buéc 1: Dya trén Ké hoach tai chinh cia DN, dura ra cde gia dinh tién hanh dy bao ‘Cée gid dinh cla Dy bao Tigu chi NimX Dy bio nim X+1 (Chu ky hing tn Kho (ngay)_ 34.07 30 ‘Théi gian thu hoi céng ng (ngay) 50.89 50 “Thoi gian thanh todn cOng ng phai tra (ngly) 179.38 150 ‘Mua sim TSCD_ (7,333,585,117) @ | Ty sudt Igi nhuan gop (%) 16.45% 20% “Ty suat chi phi ban hang, quan ly trén doanh thu (%) 3.41% 5% “Téc d6 tang truéng doanh thu (%) 33.01% =1% Téc 49 ting truing tdi sin khic 113.18% 0%. Lai sudt 2.83% 2.83% Trong dé Lai sudt = Chi phi lai vay/ No ngin han va dai han binh quan Ngoai ra con c6 cde gia dinh sau: - (*) Mua sim TSCD cita Nam X+1 sé bing mirc khdu hao TSCD cia nim X, duge hiéu la DN da dau tu thém vio TSCD chinh bing gid gid tri TSCD bi gidm sit do khdu hao. - Trong nim dy bao, khéng cé thay déi ve tién va cdc khoan tuong duong tién cudi ky so voi dau ky. Dya vao cdc gia dinh trén, CBPT str dung dé lap bang tinh Excel tir Bude 2 dén Bude 6. HUONG DAN Ma sb: Ha.35.02/PL07_| Trang: 13 PHAN TICH BAO CAO TAI CHINE ee A DOANH NGHIEP TRONG HE THONG NHCTVN fn sta doi: Naay stia d6i aeEe ee MS Burke 2: Tink toan K&t gua kinh doanh dy tinh 01 Doanh thu thuain 645,039,994 444 02 Gis vén hing bin 9% 03 Loi nhugn gop 04 ‘ing, quan ly DN suét chi phi bin hing va quan ly doanh nghigp 05 Loi nbugn thudn tir HDKD- eo) (04) 05 Chiphilai vay 90,733,348,381, (06)= ((19}+(No ngfin han tdai han nim X))/2*Lai sult) 07 Loi nhugn trade thud 6,022,650,785 67)-(05)-(06) 08 Thué TNDN (08)-(07)* Thu 09 Loi nhuén sau thué 516; (09)=(07)408) 10 Chiticd tte : 11 Loi nhusin git lai 4,516,988,089 (11)=(09}+(10) Burge 3: Tinh toin ti sin vi ngudn von dy tinh TTidn va tuong durong tidn 2,323,087,173 (12) tién va cée khoain tuomg duvong tid Cc khoan phai thu 123,453,246,477 (13)-(Thdi gian thu hdi céng ng* (01/36 ai thu cudi nam X_ Hing tn kho (14)-(Chu ky hang tn kho® (02)/360*2- Hing tin Kho cubi nim X iu tu tii chinh +BDS (15)-Céc kod di t ti chinh + BDS cubi nim X Tai sin 6 dink (16)=TSCB cuéi nim X (17)-Tai sin khic eubi nim X Téng ti sin (18) = (12)+(13)4(14)4(15)4(16 NGUON VON Novela + Noi han (19)}=N¢ ngiin han + dai han nm X (20)=(Thai gian thanh todn cng ng* (02)'360*2-Céc khodn phai cubi nam X (21) Thué thu nhap han lai 0 205,825,816,904 Tong ng phai tri vi VCSH 670,639,937,71 23-18) Hirde & Tinh toin ii vay, ng vay vag wrong Gia siz Ng vay ngin han va dit han khong thay 451 chinh Ng ngin han vi dai han sao cho Tng i sin bing Gag nada von ‘Sir dung Goal Seek dé diéu chinh (19) sao cho (18)=(23)" hi 46 ta.¢6 kt qui hon thién vé dbo Bing CDKT cia DN trong nim X " Kihi sir dung Goal Seek, thi 0 (19) phai 18 m6t gid tr, kh6ng durge la mt céng thit. HUONG DAN Mi so: Hd.35.02/PLO7 ‘Trang: 2/3 PHAN TICH BAO CAO TAI CHINE rate — DOANH NGHIEP TRONG HE THONG NHCTVN An stia dr Neay sita doi: aTALSAN Dy bio Nim X41 Nimx ‘Cheah Wich 1] Tia vi of Khon wong dong én 2,323,087,1 73 2,323,087,173 E ‘Cée Khosin phi thu 123,453,246,477 137, 989,105,027 (04535,858,550) Hiing tin kho 30,280,802,835 35,724 529,757 (25,443,726,922) ‘Cac khoan dau tu tai chinh +BDS 65,326,249,890 65,326,249,890_ t Tai sin ob dioh 3,130,513,300,075 | _3,130,313,300,075 —t ‘Tai sn khac 323,581,051,221 323,581,051,221 ft : ‘Téng tai sin 3,675,477,737,672. 3,715,457,323,143 (39,979,585,471) { NGUON VON — t No ngin hen + No diihan fS.351,185,535 453) 3,201,096 846,541 150,088 588,612 (Cie khoan pha 118,518,359,560 ‘311,508,303,402 (192,989,943,842) “Taué thu nhép oan Tal pha tra : of 1 ‘Ngudn vin chi how 205,773,542, 639 202, 852,172,900 2921, 669,759 “Tong ng phai ta va VCSH 3,675,477,737,672 | 3,715,457,323,143 (@2.979,585,471) Bwéc 6; Tinh toan Iuu chuyén tién t@ cui Tieu Dy bio Nim XH 1. Lar chuyén tin tir hogt dng kinh doanh 1. Lg nhugn sau thud 2,921,669,759 2. Didu chink cho ede Khoin + Khdu hao TSCD 258,503,875,877 92,860,439,489 14,535,858,550 25,443,726,922 “+/Tang/ gidm cde khodn pha tri (192,989,943,842) | Lieu chuyén tién thud te hogt ding kink doank 201,275,626,754 i. Laru chuyén tien tir hogt dng dau tw 1.Tién chi dé mua sm, xay dymg TSCD va cée ti sin dai han khac | (258,503,875,877) 2. Tang gidm vén gép lién doanh & dom vi phy thude S.Tién thu/chi dau tu g6p vin vao don vi khéc aru chuyén tién thud tt hogt ding din te (258,503,875.877) TIL Laru chuyén tién tir hogt dng tai chinh 1 Tidn thu ti phat hnh o6 phigu, nh vén gép cia chi shu ° 3:Tidn vay ngin han, di han niin duge 150,088,688,612 Chi ta ti vay (92,860 439,489) Lu chuyén tibn thudn te hogt dng tai chink 537,228249,108 ‘Laru chuyén tifa thud trong ky ° “Tidn va trong dung tin dl Ky 2,323,087,173 | ‘Tidn va tiromg duong tidn cui kj (70 = 50460461) 2,323,087,173 | HUONG DAN Ma sO: Hd.35.02/PL07 Trang: 33 | PHAN TICH BAO CAO TAI CHINH Ron an. 2 j DOANH NGHIEP TRONG HE THONG NHCTYN | La sta doi: 00 Neay sta abi: | 1aPhy lye 08 CAC PHUONG PHAP LAP BAO CAOLCTIT PLO08.1/HAI PHUONG PHAP LAP BAO CAO LCTT Bao céo lu chuyén tién té trinh bay dong Iu chuyén tién trong ky duge phan chia thanh 3 hoat déng: Hoat dng kinh doanh, hoat dng dau tur va hoat dng tai chinh. Dong hu chuyén tién tir hogt déng dau tw va hoat dong tai chinh déu duge lap theo phuong php true tiép, con dong luu chuyén tién ciia hoat déng kinh doanh cé thé dugc lp theo phuong phap truc tiép, hoc gidn tiép, nhung déu cho két qua nhu nhau. (i) Dong tién tir hoat dong kinh doanh > Phuong phép truc tiép: Dong tién duge tinh toan trae tiép tr ede khodn thu bn hang, cung cp dich vy va doanh thu khéde; va céc khoan chi tra ng cho ngudi cung cdp hang héa, dich vy, tra hrong cho ngudi lao dong, ndp thué.. - Phuong phép gidn tiép: Dang tién duge tinh bit du tir lai rong (chi tigu cudi cing trong bao cdo KQKD), digu chinh céc khodn thu chi khéng bang tién mat nhur khdu hao, dy phong, chénh Igch ty gia, céc khoan lai 15 tir hoat dng dau tu va hoat dng ti chinh; diéu chinh thay 46i cia tai sin luu d6ng (dyra trén bing CDKT), Phuong phap Tryc tiép Phuong phap Gian tiép So dé so sinh hai phuong phap lap bao céo luna chuyén tién té (ii) Deng tién tic hoat déng déu te: 1a dong tién phat sinh cha yéu tir viée mua s&m, thanh ly, nhugng bin TSCB; xay dyng co ban, hoat dng cho vay, mua ban céc céng cu ng cla don vi khac, hoat dong du tu vao ede don vj khéc. Bao gém: thu (thanh ly, nhugng bin TSCD, thu ng cho vay, thu héi céc khoan vin dau tu vao don vj khic), chi (mua sim TSCD, xay dyng co bin, chi cho vay, chi diu tu vio cde don vj khéc). ili) Dong tién tit hogt déng tai chinh: 18 dong tién phat sinh cha yéu tir nghigp vu nhén vn, rit vn tr cée chit s6 hitu va ede nghiép vy di vay, tra ng vay. Bao gm: thu (chi sé hitu g6p von, tién vay nhan duge), chi (tra vin gép cho chit sé httu, tién tra ng vay). HUONG DAN Mi so: Hd.35.02/PL08 Trang: 1/2 PHAN TICH BAO CAO TAI CHINA at ae DOANH NGHIEP TRONG HE THONG NHCTYN | Lan sita d6i: 00 Neay sita doi: a| PLO8.2/TY LAP BAO CAO LCTT THEO PHUONG PHAP GIAN TIEP! ‘CHI TIEU, CONG THUC TINA I. Luu chuyén tin tir hogt dng kinh doanh 1. Loi nhugn trucée thud @_|=Ms50 2. Diéu chink cho cdc khoan - Khau hao TSCD (@) | == AMS 223-AMS 226-AMS 229-AMS 242 = Cac khodn dir phong: (3) | =-AMS 129-AMS 139-AMS 149-AMS 219-AMS 259 ~Lai/l6 CL. ty gid chwa thye hign (@ [= aMs4i6 = Lai I/tir hogt dng dau tw (5) | =- (16) (47) = Chi phi Iai vay (© _[=Ms 23 3. Lgi nhugn tie hogt dng kink doanh trade 4 thay déi von fee OVO DADIHOHIND ~ Tang, gidm cée khodn phai thu (8)_| = A(Ms 130-Ms 139) - A(MS 210-MS 212- MS 219) ~Ting, gidm hing tn kho (@ | =amsiar ~ Tang, gidm cdc khodn phai trd (Khong ké 18h vay phai trd, thué TNDN phai np) + Tién Iai] (10) vay 8 ra? =A(MS 310+MS 330-MS 311-MS 314-MS 334-MS. 335) - MS 23 = Tang, gidm chi phi tra trude (11) | =-A(Ms 151 + MS261) = Thué TNDN 43 np (12) | =AMS 314 +A MS 335 —MSSi—MS52 -A(MS 4174MS 418+MS 419+MS 421+MS 422+MS ~ Chi phf khéc cho hoat déng kinh doanh (13) | 430)-A (MS 152+MS 154#MS 158+MS 262+MS268) + (A MS 420 —-MS 60) Liu chuyén tién thudn tire HDKD 14) | 14) = HB +O*0O+ID +1243) TL. Luu chuyén tién tir hogt dgng diu tw 1.Tién chi dé mua sim, xy dmg TSCD va cae =-AMS 222- AMS 225-AMS 228-AMS 230 -AMS san dai han khéc (13) | aa1-+ aMs 415 _| 2. Tign thu thanh ky, nhugng ban TSCD, _ TSDH khée (16) | = Xem chi tiét TK 111, 112 3. Loi nhuan, ¢6 tére thu durge (17) [= Xem chi &t TK UT, 112 4. Tang giim vin gop lién doanh 6 don vi phy mi 0) thuge =-AMS 212 $.Tign thu/chi du tu gop vén vio dom vi khée | (19) -AMS 121 - A MS 251-AMS 252- AMS 258 Liru chuyén tién thudn tie hogt dong dau te | (20) (20) =(1S)H(16) 417) 118) +19) TI. Luu chuyén tien tir hogt dng tai chink 1.Tién thu tir phat hanh cd phiéu, nhn vén g6p 1) cca chi sé hou =AMS 411+AMS 412+ AMS 413 + AMS 414 3.Titn vay ngin han, dai han nhiin duge (2) (MS 3114+ A MS 334 ‘Luru chuyén tien thuin tit hogt dng tii chink | (23) | (23) =(21)*(22) ‘Luu chuyén tién thudn trong ky [24 | G4 =04)+20)+23) Tién va twong duong tién dau ky (25) | =MS 110 DK 7 _| Tién va twong duong tién cudi ky (26) | (26) =(24)+(25) j Luu y: A Ia gid tri chénh Igch gidta sé cudi ky va dau ky. " CBTD cé thé sie dung céng cw hé try lp Bio edo la chuyéin tnt tye dng trén Céim nang Tin dung cia NHCT ? Tang, gid cdc khodn phi tré (Khong. 1ai vay phai tr, thué INDN phai nép) + (ai vay da tra = Tang, gidm cdc khodn phdi tra (Khéng ké thué TNDN phai ndp) + Chi phi lai vay. HUONG DAN es ‘Ma so: Hd.35,02/PL08 ‘Trang: 2/2, PHAN TICH BAO CAO TAI CHINA DOANH NGHIEP TRONG HE THONG NHCTVN Lan sira déi: 00 Ngay stra déi: 4Phy lye 09 CAC Cui TIEU PHAN TiCH BAO CAO TAI CHiNH DOANH NGHIEP TEN CHi TIEU CONG THUC YNGHIA 1_| Nhém co cfu vén va don bay tai chinh TI [He sSertaitmy | VCSH/T8ng NV Cho tly mie 46 tw chu vE tai chinh cia DN va Kha ning =MS400MS440 | ba dip ton thit bing VCSH. 12 | He sb din bly wi | TTS/VCSH ‘Thé hign méi quan he gitta nguBn vEn vay va VCSH, th chink = MS 270/MS 400 | hign kha ning tw chit v8 tai chinh cia DN, Hé 36 niy cho phép dinh gid tie dOng tich eye hoc tiéu eve ela vige vay vn dén kha nang sinh li cia VCSH (ROE). TS HESS TSCD | TSCBIVGST ho ty waked Gn dn cia vie du nr vdo TSCD. = MS 220/MS 400 Ta | Hg s8 hich img | TSDH((VCSH + Ng dit | Cho 61% Khe ning DN o6 the wang wal TSDH ofa minh dai han han) = MS 200/ (MS | bing cée ngudn vén én dinh dit han (adm 06 VCSH, ng 400+ MS 330) ‘vay dai han va ri phiéu DN cf kj han hodn tra dit han). 7 | Nidan ci ida vE Whining tanh code | 2. | He sO thanh ton [ TS liu dGng/No nga | Dinh gid Khi ning oba DN thank ton cdc Rhoan ng dda ngin han han han trong ving mgt nim bing cle ti sin o6 kha ning =MS 100/Ms310___| chuyén héa think tién trong vong mgt ndm i. 32] He sb tanh ton | (Vin Bing tién = ce | Banh gié kha nding sin sing thanh todn ng nein Han cao nhanh noi phai thaYNo | hom so vi he s6thanh toén ng han, Do d6, he s8thanh ngén han =(MS 100— | ton nhanh e6 thé kiém tra tinh trang ti sin mot cach | | MS 400/MS 310 chat ch8 hon so véi hé s6 thanh toén ngén han [23 | Kha ning than | (NTT+CP aa at] Cho bit mac Tot nhuda true kh tr a vay dim Bio toan Iai vay (dya | vay)/CF tr lai vay hd ning tra lai hing nam. trén Igi nhugn) _| =(MS S0+MS 23/MS23 | 24] Kha ning thanh | (Lum chuyén tién thudn | Dénh gid chinh xdc hon Kha ning thanh todn Iai vay so todin Iai vay (dya | tir HKD) / Chi phi tra | voi hé s6 kha ning thanh [ai vay dua trén loi nhugn, cho trén LCTT) Iti vay= MS 20/MS 23 | biét mic 49 ding tién tir hoat dng kinh doanh dé dim vay. 25 | Kha ning holn tra 6 nay xem x€t kha ning cia DN Khi tra ng ge va lt ng vay (da trén vay tr ede ngudn tién nbur igi nui thu duge trong ky vi Igi nun) Khu hao co bain (di véi tr ng vay trung dai han) + Truomg hop vay | (LNTT#CE ta i vay) ngin han: ‘WCTra ng géc vay nein | = (MS 50 + MS 23)(A MS 311 + MS23) | hyn + CF tt vay) “+ Truéng hop vay | (LNTT+ Khu hao oo trang dahon: | ban + CF tl vay) | = (MS 50-+ AMS 223+ AMS 226 + AMS 228 +raMS (Tring gbe vay wang di | 242+ Ms 23)(A MS 334 + MS23) han + CF wit vay) ¥ Trang hyp DN | LNTT#Khdu hao co bin vay ea ngin han | $CF tra li vay) (Tra ng vitrung di han: | gBe vay+CF tr li vay) = (MS 50 + AMS 223+ AMS 226 + AMS 228 +AMS 242+ MS 23)(A MS 311+ A MS334+ MS23) '3__| Nhém chi tiéu v8 kha nding hogt ding 3.1 | HG s6 vong quay | DTT/TTS binh quan ‘ThE hign TTSC duge chuyén 431 bao nhiéu lin thanh TIs =MS 10/BQ (MS 270) _| doanh thu trong mt nim. 32 [Chu ky HTK | (HTK binh quinGia | TRE hig gu qua cia DN trong vige quan Ij hing (Sn én hing bin)x360 | kho. Day cing la tiu chun dé dnh gi tinh than khodn ={BQ(MS 140/MS 11) cua hing tén kho cia mgt DN. x 360 HUGNG DAN MA so: Hd.35.02/PL09 | Trang: 1/2 PHAN TICH BAO CAO TAI CHIN DOANH NGHIEP TRONG HE THONG NHCTVN Neay sita di: Y3.3] ThOi gian thu hi] (Gid tr cde khoan phi | TRE hign s6 ngay binh quinn cln o6 dE chuyén cde Khoa BQ (MS 312)MS 11x 360 35 | Vong quay in| Chu ky HTK + Ky thu | THE hign 38 ngy DN cla ten dE Wi eg cle Khodn plat tién binh quan - Thdi_ | thu va HTK, sau khi xem xét dén thai gian chiém dung on thanh todn cdng ng | vén khi mua hing. Chi tiéu nay dic bigt 06 y-nghia khi tra cho vay VLD va xée dinh thoi han tri ng hop i 4 | NhOm ede chi tigu ve kha nding ting trading 4.1 [THT ting trang] (DTT Ky hign tei/DTT | Phin anh mike 4 tang trong doanh tha cia DN, dinh dloanh thu jy trus)-1 gid mic d6 ma rng hogt déng kinh doanh vé mat long 42 [Ty We ting wong | (LN GHDRD ky hién | Phin anh mic 46 tang traong loi nhuin tir HKD cua gi nhuan kinh tai—LN tir HDKD ky | DN, danh gia mite 46 ma rong kinh doanh vé mat chat. doanh trube)-1 ‘Trong qua trinh phan tich chi tiéu nay efing edn xem xét 4 trong loi nhugn tir HDKD véi loi nhuén rong cia DN, cong ng thu thuong mai phii thu thuomg mai thin tién mit, thé hign kha ning BODTNx360= (MS _| cia DN wong vige hung tirkhéch hing, chinh sich tin 131)/MS 10360 __| dyng thuomg mai cia DN. ‘3.4 | Ther gian tanh | (Gid tj ede Khoan ira Thé hin thd gian tr Khi mua hing bod vi nguyen vet tein céngng | thing mai BQ/Gia vén | igu cho ti khi thanh todn tén hing ban)x36 : '5_| Nhbm ede chi tidu v8 kha ling sinh Ibi ‘5.1 | Ty suat loi nhugn”] LN gop tir ban hing] Thé hign mite dO higu qua khi sir dung cde yéu 16 dau vio, sip DIT=MS20MS 10 _ | (vat tu, lao dng...) trong mét quy tinh sin xuit cia DN. 52] He sbi ing] TN ula HBRD) Tn ign mt dng DT ob th to ae bao abi ~ nhugn rong trong mt chu ky kinh doanh, 1a ty 1¢ quan trong ht trong vige dn gi kh ning sinh 1 chung 53 | Wy sultsinh ToT ENSTITTS binh quin | Do lung két qua st dung tit san cia DN 8 tao I ciia tai sin (ROA) | = MS 60/BQ (MS 270) | nhuan, cho biét mgt déng TS tgo ra bao nhigu ddng LN rng. Vi vay he s6 cing cao bigu hignvige sir dung vi quin Ij TS cing higu qua. 34 | Ty suki sinh Toi | CNSTIVCSH Bink aun P Mang jnghta moe ds ora bao nhiéu Ging LN cia VCSH (ROE) | = MS 60/3Q (MS 400) | yar) neous VOSH i neta 55 | Mie sinh Toi wen | Thu alip Tat ti Roat | Cho bi&t mic sinh 16 tren hogt Og tal chink, NE tai sin ai chinh dng tai chin, e8 tie! | cia losi ti sin nay ti chinh I trong tng gi tr ti sin TS thi chinhbinh quan _| C6 th vige phn ich t 36 nay cing quan trong. | Nite chi Gu Gin gid ding tién 6 [Law chuyén gn [ Lam chuyén wd thus [Banh gid KRG ning oa DN wong vie chuya DIT think HDKDtrén DTT | te HKD! DTT tim mit, tr d& c6 ngudn shanh toén ede chi phi va di tr =MS 20S 30 vio TSCD. Diy la mgt trong ahtng thaée do chink v8 KQHDKD cia DN 62] Lau chuyén tién [Luu chuyén tién thudn [Co y nghia mt ding von chi sf hitu tgo ra bao nhigy HBKD trén VCSH | tis HDKD/VCSH | dn eis hogt dng kinh doanh, Chi tigu ndy edng phan dh [=MS20/Ms 400 phan anh higu qua tao tién ciia DN. 7 [Dim git & pridu DNVeing iyo ph) “Thu nhép co 6 ~ CB tie uu | THE hign phn Toi nhudn eda DN phan bb cho mei ob taén mot ob phin | daiyTéng 6 6 phigu | phiéu thuimg, duge sir dng a8 dénh git kha ning sinh (EPS) thuing dang luu hinh | iti cia DN nhung n6 quan trong hon chi tiéu loi nhudn vi 1 tn dén quy mé vén chi $6 ht TH We gid tf thy | Cid thy cutng cia ToB | Dan gid sy ky vong cia nha diu we d8i voi gid wi cab trying trén gid trj| phiéu thutmg/ Gid sb | DN. DN ni ob tj I¢ sinh [oi trén VCSH (ROE) cao s8 cd sbsich (MB) | sich cia 1” phiéa | 17 1@ nay cao hon cdc DN c6 tj 18 ROE thip. (Gi sb sch thudng cia 1 phiéu thudmg = Gid ti VCSH/Téng s6 cb phiéw thy’ng dang uw hanh) | i HUONG DAN ‘MA so: Hd.35.02/PL09 | Trang: 2/2 PHAN TICH BAO CAO TAI CHINH Lan si DOANH NGHIEP TRONG HE THONG NHCTYN | Lan sira 4 Ngay stra déi: | yy |Phy lye 10 CAC TRUONG HOP THONG TIN BCTC DN KHONG CHINH XAC VA LUU Y HI PHAN TICH BCTC DN VU'A VA NHO 1. Nguyén niin dn dén sy thiéu chinh xéc trong bio céo tai chinh doanh nghigp ‘Theo chuan myc ké toan Viét Nam s6 21 (VAS 21), BCTC phai duge Ban Giém déc DN trinh bay m6t cdch trung thyc va hop ly tinh hinh tai chinh, KQHDKD va cdc ludng tién ctia DN d6. Trén thyc t8, dé phyc vu Igi ich rigng cita minh, Ban gidm déc DN cé thé cung cap nhtmg théng tin tai chinh khéng trung thyc. ThOng thudg, ¢é hai kha nang khéng trung thy xay raz * Két qua kinh doanh trong BCTC kha quan hon thyc té néu Ban giém dée DN mong muédn dat duge ky vong vé thu nh§p cia nha dau tu, dip img cdc yéu cdu déi voi cae Khoan vay, nbfin mitc ong thuéng cao dya vao higu qua hoat dong cia DN; * Két qua kinh doanh kém hon thye té néu DN mong muén gidm cée nghia vy thué d6i voi nha nude, hoac dé b6 giim bét cdc rao cdn thuong mai (quota hode thué sudt bao hd) ho§e nhim dim phan céc diéu kign ¢é Igi cho minh déi véi ngan hang (gidim, mién Iai), hod Voi ngudi lao dong (gidm long, cdt gidm nhén su...). 2. Cae du higu cénh bao vé sy thiéu chinh xc trong béo céo tai chinh doanh nghigp - Tién vay ngfn han nh§n duge cao hon nhiéu so véi ting chi phit hodc so véi doanh thu. Tén kho cao hon doanh thu ban hang. Doanh thu nhé hon so véi cée gié tri ban hang trong ky cla cée hgp dng ban hang xudt trinh tai NH hoi ltr tai DN . - Tang HTK khéng phi hop véi ting trudng doanh sé ban hing, holic vong quay HTK ngay cang ting. Digu nay 6 thé do DN trinh bao khéng HTK, lam gidm gia von hang ban (do HTK cuéi nm = HTK dau nam + Mua rong — Gid vin hang bén) nhim ting loi nhuén g6p va loi nhugn rong. - Chi sé ty sudt Igi nhuan cao hon hin so véi cée DN cling nhém nganh. Cé thé la do DN da sir dung ky thugt ké toan dé dé cai thign két qua HDKD trén BCTC. Trong trudng hop nay, CBPT xem xét cdc phuong php ké todn 6 trong bin thuyét minh béo céo tai chinh, so sinh véi cde phuong phap sir dung tai cdc DN trong nganh, phan tich tinh hgp ly ca cde phuong phdp cia DN néu c6 sy khac bit. - Dang tién tir hoat déng san sudt kinh doanh khéng phi hgp véi Igi nhudn béo cdo. Néu DN théng bao Igi nhudn duong vi/hoic ting ma dong tién hoat déng lai 4m vivhodc gia, thi c6 thé cho thy sy bat binh thudg cia Ioi nhuan ké todn. CBPT cé thé sir dung chi s6 dong tién hoat déng chia Igi nhuan rdng nhan biét déu higu nay. " Tidn vay nh dure: ly doanh s6 vay ngin han (1dy tr ligu Bén Cé TK 311) hoge doanh sé vay NHCT. Téng chi phi iy tén Bho cdo kat qua HDKD HUONG DAN Ma so: Hd.35.02/PL10 Trang: 173 PHAN TICH BAO CAO TAI CHINH An eh aa DOANH NGHIEP TRONG HE THONG NHCTN | EAn stta doi: 00 Neay sita di: v eee eee eee an ener- Ting truéng doanh thu khéng phi hop véi tinh hinh kinh té, cia DN cing nhém nganh va khéng phii hop véi ting trudng ciia khodn phai thu; CBPT can chi y ky hon 61 chdt Iurgng cita nhig khodn doanh thu nay. Dic bit chi y Khi céc khoan phai thu ting nhanh hon so vi doanh thu, hay sé ngay trung binh phai thu khach hang ngay cang ting. Vige luu y nhimg dau higu canh béo trén khéng nhim mye dich két luan DN dang gian 14n trong ké ton ma gitip CBPT nhan biét va than trong khi thim dinh BCTC. 3. Luu ¥ khi phn tich bao céo thi chink ciia DN vira va nhé Do tinh tun thi cdc chudn myc ké ton va phap ludt ké ton néi chung chua cao nén BCTC ciia cdc DN nay thudng so luge, ngay cd cd bao cdo chi tiét cing khéng phan énh chinh xéc cde nghigp vu kinh té phat sinh, gay khé khin cho CBPT trong vige dénh gia chinh xxéc tinh hinh tai chinh DN. Vi vy trong trudmg hop sé ligu chi tiét khong day dit hoc khéng dam bao tinh trung thyc va hgp ly dé thyc hign phan tich theo huéng din, CBPT can thin trong hon trong vige thdm dinh sé ligu, dua ra két qua phan tich va céc 48 xudt tin dung. DN bdo cdo igi nhugn thép hon thye té (xdy ra khé phé bién) thong qua hach ton gidm doanh thu, ting chi phi so véi thy té hogc so quy dink - Hach toan giém Doanh thu + Khéng ghi nhfn di doanh thu (thong qua mua ban béng tién mat); + Chuyén doanh thu da thyc hign trong ky nay sang ky sau; + Khéng ghi ting doanh thu ma ghi tng ng phai tr khi da dutge chp nhan thanh toan cho khéi lugng sin phdm, dich vy da hoan thanh; + Ban hang tra chm nhumg chi hach todn doanh thu khi thu duge tién ban hang; hoe khéng hach ton doanh thu ma bi trir thing vao hang tén kho hodc ng phai tra; + Ban hang héa, sin phim, cung cp dich vy n6i b6 gitta céc don vj tryc thuge hach toan phy thugc trong ciing mt céng ty nhung khéng phan dnh gid vén hing ban va doanh thu ban hang ndi bo; + Kinh doanh thuong mai via bén buén, vira ban 1, khi c6 nghigp vu ban Ié chi hach toan doanh thu theo gié ban ban bu6n, phan chénh Iéch duge ghi giém chi phi SXKD hodc ghi khéng ng phai tra...; + Khong ghi nhfin céc khoan chiét khdu duoc hung tir nha cung ep (44i v6i doanh nghiép ban Ié). + Hach toan tang Chi phi + Hach toan khéng chi phi (Itong, quang céo, ban han, khuyén mai, + Hach todn toan bé chi phi tham gia vao nhiéu chu ky SXKD_vao mét nién dé ké todn; HUONG DAN ‘Ma so: Hd.35.02/PL10 Trang: 2/3 PHAN TICH BAO CAO TAI CHINH Bn gina da: on Gis: DOANH NGHIEP TRONG HE THONG NHCTVN | Lan sita doi: 00 Nga sira 46i:+ Hach toan vao chi phi trong ky céc chi phi chua phat sinh nhumg khéng thuée céc trutng hop duge hach todn chi phi phai tra theo quy dinh cua B6 Tai chinh; + Hach todn vao chi phi trong ky céc khodn lap dy phong khéng duge trich lip theo quy dinh cia nha nude, hodc trich nhiéu hon so véi quy dinh; DN béo cdo Ipi nhugn cao hon thye té (dic bigt ddi voi DN cé thi chink khé khan) thong qua hgch todn tang doanh thu, gidm chi phi so véi thye té hodc so quy dink - Hach toan ting Doanh thu + Doanh nghigp khéng ghi giém doanh thu déi véi cdc khoan chiét khdu thuong mai, hoa dng da tra cho ngudi huong; giém gid hing ban hod hing ban bj tra lai; + Phan anh vao doanh thu cdc khodn chura duge xéc dinh la da ban theo quy dinh; + Hach todn doanh thu cia Hop déng xy dymg_cao hon so ké hogch trong hop dng xay dmg va nh@t ky céng trinh (d6i véi trung hyp Hop ding xay dmg quy dinh nha thiu due thanh todn theo tién a6 ké hoach ma khéng phy thude vao hod don thanh todn); | ‘. + Hach todn hét vao doanh thu trong ky sé tién ngudi thué da tra truée cho nhiéu ky (d6i | | | ‘V6i hoat dng cho thué ti sin) mA khéng hach todn vao TK doanh thu chua thyc hign nhu quy dinh (TK 3387). = Hach toan khéng dui chi phi? + Khéng trich lap day di dy phong cée khoan phai thu khé dai, hang tin kho kém mat pham chit... + Khéng quyét todn nguyén gid TSCD dé trich khéu hao, hodc thoi gian trich khdu hao dai hon tudi tho cia TSCD, hoie trich thdp hon mirc hao man thy t6 ... + Céc chi phi kh6ng lién quan dén nhiéu nién d6/ky ké todn nhung hach toan vao chi phi ‘rd trude. Chi phi tra trude khdng duge phan bé vao chi phi sin xuat trong nim/ky. + C&c khoan tam img néi b6 qua han ho’ kh6ng thé thu héi, khong duge quyét toan, + Cée khodn tra truée cho ngudi ban di qué han (ngudi ban khéng giao hing) nhung chua duge tat toan. + Khong két chuyén hét chi phi SXKD dé dang cdc cng trinh di hoan thanh, nghiém thu quyét toan (chi tiét TK 154 cée cng trinh da hoan thanh nhung van con s6 du trén 6 thang). + Céc van dé khde lién quan dén vige gian Ian thud, néu bj ry thu thi s& dan dén thua 18; ho§e khoan myc thué GTGT khéng duge khéu trit, chénh Iéch ty gia khéng hach todn ding... \ = Lign quan tee ni ng dn gi chit long isin tai ic 7.2.2. Vin bin ny HUONG DAN Ma sb: Hd.35.02/PL10 | Trang 33 | PHAN TICH BAO CAO TAI CHIN an sta di: ay cima Gi ' DOANH NGHIEP TRONG HE THONG NHCTWN | Lin sta d6i: 00 Negay sira 46