CONG TY CO PHAN DU LICH SAI GON NINH CHIP

Transcription

1 ONG TY O PHAN DU LIH SAI GON NINH HIP BAO AO TAI HINH DA Duvc KIEM TOAN ho nam tai chinh k6t thoc vao ngay 31 thang 12 nam 2015

2 MV LY Trang Bao cao cua Ban Tong Gam Doc Bao cao kiem town 80c lap Bao cao tai chinh era duvc kiem town Bang can (VA ke toan ngay 31 thang 12 nam Bao cao ket qua hoat dong kinh doanh cho nam tai chlnh ket thiic vao ngay 31 thang 12 nam Bac) cao Iu'u chuyen tien to cho nam tai chinh ket thilc vac) ngay 31 thang 12 nam Thuyet minh Pao cao tai chinh i

3 ONG TY O PHAN DU LIH SAI GON NINH HIP Dia chi: Thi trhn Khanh Hai, Huyen Ninh Hai, Tinh Ninh ThuAn BAO AO UA BAN TONG GIAM DO Ban T6ng Gam d6c Ong ty O phan Du Ljch Sai Gem Ninh hu, (du'&i day goi tat la "OI-1g ty") han hanh clq trinh bao cao nay cong v&i cac bao cao tai chfnh dfnh kern cia duvc kiem town cua Ong ty cho nam tai chfnh kat thiic yao ngay 31 thang 12 nam A THONG TIN HUNG Ong ty o phan Du Ljch Sai GOn Ninh hir la doanh nghiep nha nutrc duvc chuyen thanh cong ty co phan theo Quyet dinh phe duyet Ph.rang an o phan h6a Khanh san Ninh hr s6 1660/1999/QD ngay 31 tang 05 nam 1999 cua Oy ban Nhan dan tinh Ninh Thuan. Ong ty dirpc cap Gay ching nhan clang k9 kinh doanh Ian dau s ngay 24 thang 01 nam 2000 do S& Ka Hoach ya Dau Tv tinh Ninh Thuan cap ya cac Giay chirng nhan thay (161 sau (16 ydri In thay doi ghn day nhat la Giay chiing nhan clang ky thay doi Ian thin 8 s yao ngay 25 thang 05 nam Tru s& chfnh lang ky hopt efong kinh doanh cua Ong ty dirgc (Tat tai Thi trhn Khanh Hai, Huyen Ninh Hai, Tinh Ninh ThuAn. Von dieu le theo Giay chirrig nhan clang kjr kinh doanh IA THANH VIEN H61 DONG QUAN TRI, BAN KIEM SOAT VA BAN TONG GIAM DO Danh sach cac thanh yien HQi clang quan trj trong nam ya yao ngay IAp bao cao nay cua Org ty bao game Ho ten Ong Vining Anh Tuan Ong Nguyen Khoa Hao Ong VO Ngoc San Ong Phan Thanh utrng Ong Tran Huy Thang Ong Tran Phutrc Hai Ong Phan Quang hat Ong Nguyen Thanh Hoang Ong Tran Thanh Hung Ong Nguyen Gia Vinh hifc danh hu tich Ph() hu tich Thanh yien Thanh yien Thanh \lien Thanh \lien Thanh yien Thanh %den Thanh yien Thanh yien Danh sach cac thanh \den Ban Kiem soat trong nam ya vac) ngay lap bao cao nay dm Ong ty bao gam: Ho ten BA 06 Thi Kim Oanh Ong Tang Nguyen Nam BA Nguyen Thi ThOy Liern hic danh True.ng Ban kiem soat Thanh yien Ban kiem soat Thanh \den Ban kiem soat Danh sach cac thanh \den Ban T6ng Gam doc trong nam ya vac ngay lap bac) cao nay cua Ong ty bao gam: Ho ten hirc danh Nclay ba nhiem Nqay mien nhiern Ong Phan Thanh uttrig Tong Giam d6c Thang 5 nam 2015 Ong Pham Hieu Thanh T6ng Gam d6c Thang 5 nam 2015 Ong Phan Hau Ng:0c Ph6 T6ng Gam d6c 1

4 ONG TY O PHAN DU LIH SAI GON NINH HI' Dia chi: Thi tran Khanh Hai, Huyen Ninh Hai, Tinh Ninh Thuan 3. TRAH NHIM UA BAN TONG GIAM DO 1 Ban Tong Giam I& Ong ty c6 trach nhiem lap bao cao tai chinh hang nam phan anh mot cach trung thix va hap ly tinh hinh tai chinh cung nhu, kat qua kinh doanh va tlnh hlnh Ivu chuyen ben te cua Ong ty trong nam. Trong viec lap bar) cao tai chinh nay, Ban T6ng Giam T& duvc yeu ceu phair Lk.ra chon cac chinh sach ke toan thfch hap va bp dung cac chinh sach IO mqt cach nhat quan; Dira ra cac xet 'Joan va vac tfnh m6t cach hap ly va than tong, Neu r6 huen mgc ke toan ap dung cho 6ng ty c6 duvc tuan tho hay khong, c6 nhrng ap dung sai lech trong yeu c,an duvc cong bo va giai thfch trong bac, cao tai chinh hay khong; Lap bao cao tai chinh ten ca sg hoat d6ng lien tuc Kr twang hap khong the gia dinh rang Ong ty se tiep tuc hoat d6ng lien tuc; va Thiet ice va duy tri he thong kiem soat n6i b0 m6t cach hiru hieu cho muc dfch lap va trinh bay bao cao tai chinh hap ly nharn han the sai s6t va gian len. Ban T6ng Giam doc chiu trach nhiem dam bao rang cac so sach ke toan duvc ghi chep phu hgp va Ivu gir day du ere phan anh m6t cach hap ly tlnh hlnh tai chinh cua Ong ty tai bet ky thai diem nao va bao cao tai chlnh duvc lap tuen thu cac huen mu,c ke toan va he df6 ke toan doanh nghiep Viet Nam cong nhu, cac quy dinh hien hanh khac ye ke toan tai Vet Nam. Ban Tong Giam d6c Ong ty cong chiu trach nhiem dam bao an toan tai san cua Ong ty va thtic hien nht-ing bien phap thfch hap de ngan chan va phat hien cac hanh vi gian Ian va vi pham khac. Ban T6ng Gam d6c xac nhan rang Ong ty da tuen thu cac yeu cat., neu ten khi lap bao cao tai chinh. 4. KIEM TOAN VIEN Ong ty TNHH Kiem toan DTL, thanh vier) cua RSM QuOc te, bay to nguyen vong tiep tuc du= chi dinh kiem toan bao cao tai chlnh cho cac nam tai chinh tiep theo cua Ong ty. 5. ONG BO BAO AO TAI HINH Ban Tong Gam d6c Ong ty cong b6 rang, bao cao tai chlnh kern theo phan anh trung thu'c va hap ten cac khfa canh tong yeu, Ur-1h hlnh tai chinh cua Ong ty vac) ngay 31 thang 12 nam 2015, kat qua hoat d6ng kinh doanh va tlnh hlnh lu'u chuyen tien te cua nam tai chinh kat thuc cung ngay, phu hap yeti cac huen rricrc ke toan Viet Nam, he d6 ke toan Viet Nam va cac quy dinh hien hanh c6 lien quan tai Viet Nam. Ninh Thuan, ngay 26 thang 01 nam 2016 t Ban Tong Giam daic O PHAN DU LIH SA I NI H fle 41/4, DO «"(( P ANTHANH U'o'NG 2

5 II MI rITT RSM RSM Vietnam Lau 5. Toa nha Sat Goo Nguyen Van ThU, PhUtIng Da Kao Quan 1, Tp. Ho hi Minh, Viet Nam F W WW.f"SITIOfTIV11 S6: /BKT-DTL BAO AO KIEM TOAN DQ LAP Kinh geri: ac thanh vien HOi dong Quan trj ac thanh vier' Ban Tong Giam d6c ONG TY O PHAN DU LIH SAI GON NINH HIP Bao cao ki6rn Wan ye bao cao tai chinh hung toi da kiem toan bao cao tai chinh kern theo cua Ong ty O phan Du Lich Sai GOn Ninh hr (cludri day pi tat la "Ong ty"), duvc lap ngay 26 thong 01 nam 2016 of trang 05 den trang 25, bao gam Bang can dal ke toan tai ngay 31 thong 12 nam 2015, Bac cao kit qua kinh doanh, Bao cao Ivu chuyen ben to cho nam tai chinh 1(61 thuc cung ngay va Ban thuyet minh bao cao tai chinh. Trach nhiorn cua Ban TOng Giam chic Ban Tong Gam doc Ong ty chju trach nhiem ye viec lap va trinh bay trung thvc hqp19 bao cao tai chinh cua Ong ty theo chuen mvc ke toan, the d6 ke toan (doanh nghiep) Viet Nam va cac quy dinh phap 19 c6 lien quan den viec lap va trinh bay bao cao tai chinh va chju trach nhiem ye kiem scat n6i b6 ma Ban TOng Giam doc xac dinh la can thiet de dam bao cho viec lap va trinh bay bao cao tai chinh khong co sai sot tong yeu do gian In hoac nhem Ian. Trach nhifirn cua Klein? toan vier) Trach nhiem cua chung toi la dtra ra jr kien ye bac, cao tai chinh dva ten kit qua cu6c kiem toan. hong t6i eta tien hanh kiem toan theo cac chuen mvc kiem toan Viet Nam. ac chuen m,rc nay yeu cau chong t6i phai tuan thu chuen mvc va cac quy dinh ye deo nghe nghiep, lap ke hooch va thvc hien cuqc kiem toan de dot duvc sv darn bao hcfp I9 ye viec lieu bao cao tai chinh cua Ong ty O con sai sot trong yeu hay khong. Ong viec kiem toan bao g6m thvc hien cac thu tyc nham thu thap cac bang chung kiem toan ye ac s6 lieu va thuyet minh ten bao cao tai chinh. ac tho tuc kiem toan dvqc Iva chon dva tren xet (loan cua kiem toan vien, bao g6m danh gia rui ro co sai sot tong yeu trong bao cao tai chinh do gian Ian hoac nham Ian. Khi thvc hien danh gia cac rue ro nay, kiem toan vien dfi xem xet kiem soot n6i b6 cua Ong ty lien quan den viec lap va trinh bay bao cao tai chinh trung thcrc, Nip 19 nham thiet cac the, tuc kiem toan hqp veri tlnh hlnh thvc te, tuy nhien khong nham muc dfch diva ray kik ye hieu qua cua kiem scat n6i b0 cua Ong ty. Ong viec kiem toan cling bao gam danh gia tfnh thich hcfp cua cac chinh sach Re toan duvc ap dung va tinh hqp 19 cua cac vdc tfnh ke toan cua Ban Tong Gam d6c cling nhu, danh gia viec trinh bay tong the bao cao tai chinh. hung t6i tin tu&ng rang cac bang chung kiem toan ma chung toi da thu thap cluvc la day do va thich tigp de lam ca sd cho 9 kien kiem toan cua chung toi. THE POWER OF BEING UNDERSTOOD AUDIT TAXI ONSULTING RSM Vbetnarn rs a member of the RSM network and trades as RSM. RSM rs the trading name used by the members of the RSM network. Each member of the R9.4 network 2 In independent account ing and consulting Sin which prod ices In rt s own nght The RSM network Is not Itself a separate legal entit y In any furisdict 3

6 II RSA kien caa kiem town vier? Theo 9 kien chung t6i, bao cao tai chinh dinh kern da phan anh trung thcrc va hq'p 19 ten cac khia canh tong you tlnh hinh tai chinh ct1a Ong ty o phan Du lich Sai GOn Ninh hr vao ngay 31 thang 12 nem 2015 cling nhu. ket qua hoat Ong kinh doanh va tinh hinh kru chuyen tien cua nem tai chinh ket thoc cung ngay, phu hqp vbi churn rwc, che d6 ke town (doanh nghiep) Viet Nam va cac quy dinh phap19 O lien quan den viec lap va trinh bay bao cao tai chinh. 26 thang 01 nam :! 6 K E \ \6 4\, TOAN DTL KIEM TOAN VIEN fl UAN ANN NGUYtN HOANG VY THAO Gi6y chirng nhan Bang ky hanh nghe kiem town Gi6y chirng nhan lang ky hanh nghe kiem town so: so:

7 ONG TY O PHAN DU LIH SAI GON NINH HOP Dia chi: Thi tran Khanh Hai, HuyOn Ninh Hai, Tinh Ninh Thuan TAI SAN BANG AN DOI Kt TOAN Tai ngay 31 thang 12 nam 2015 Ma so Th. minh s6 cuoi nam M5u so B 01 - DN Dan vi tinh: SO diu nam A. TAI SAN NGAN HAN I. Tien va cac khoan ttpcmg &pang tien Tien II. Dail hp tai chinh ngin Flan Dhu ttp nem giir etén ngay no han III. ac khoan phai thu nghn Ilan Phai thu ng6n han cua khach hang Phai thu ng6n han khac IV. Hang ton kho Hang ton kho V. Tal san nghn han khac hi phi tra tuft ng6n han B. TAI SAN DAI HAN I. TM san c6 dinh Tai san co Glinh hiru hinh Nguyen gia GO trj hao mem loy ke 223 ( ) ( ) 2. Tai san c6 dinh v6 hlnh Nguyen gia Gia tn hao mon loy ke 229 ( ) ( ) III. Tai san ciai Ilan khac hi phi tra tuft dai han TONG ONG TAI SAN (270 = ) ec thuyet minh dinh kern la mot bo ph$n khong tech reri coa beo cao tat chlnh 5

8 ONG TY O PHAN DU LIH SAI Gem NINH HIP Dia chi: Thi tan Khanh Hai, Huyan Ninh Hai, Tinh Ninh Thuan NGUON VON BANG AN DOI KE TOAN (ti6p theo) Tai ngay 31 thang 12 nam 2015 Ma s6 Th. minh SO cu6i nam M5u s6 B 01 - DN Dan vi tinh: So du nam. NQ' PHAI TRA I. NQ ngsn 4n Phai tra ngirbi ban ng6n han Ngtrtri mua tra tin trty6c ng6n han Thug va cac khoan phai nop Nha ntifrc Phai tra ngtreri lao Ong hi phi phai tra ng6n han Phai tra ng6n han khac Qu9 khen thu&ng, phtic lcri D. VON HU S' H I. VOn chu so, h0,u Von au ttr cua chu se, hiru O phi& ph6 thong co quyen bleu quyet 411a Von khac cua chu ser hau Qu9 dau ft" phat then Lcri nhuan sau thug chin phan phoi 421 ( ) ( ) LNST chtra phan phoiloy ke den K trtrdrc 421a ( ) ( ) LNST chtra phan phoi ky nay 421b TONG QNG NGUON VON (440 = ) NGU'Ol LAP BIEU L Ninh Thuan, ngay 26 thang 01 nam 2016, KE TOA TRU'O'NG TONG GIAM DO 6 PHAN DU UH ;ON NINH ite TRAN THI NGQ THOY NGUYEN THANH VAN N THANH WONG ac thuyet minh dint? kern 16 mot b6 phan kh6ng tach rtri cua bao cao tai chlnh 6

9 . ONG TY O PHAN DU LIH SAI GON NINH HIP Dia chi: Thi tr6n Khanh Hai, Huyen Ninh Hai, Tinh Ninh Thuan BAO AO 'ET QUA HOAT BONG KINH DOANH ho nam tai chinh kot thiic vac) ngay 31 thang 12 nam HI TIEU Ma so Th. minh Nam nay MAu so B 02 - DN Dan vi tinh: Nam trtrot 1. Doanh thu ban hang va cung c6p dich vu Doanh thu than ye ban hang va cung cap dich vu GO von hang ban Lai nhuan gop ye ban hang va cung cop dich vu Doanh thu hoat dong tai chinh hi phf tai chinh hi phi quan ly doanh nghiep Lai nhuan than tir hoat dong kinh doanh Thu nhap khac hi phi khac Lai nhuan khac Ong lai nhuan ke toan trtfac tha Lai nhuan sau tha thu nhap doanh nghiop LO ca ban va suy Om ten O phiou NGU'Orl LAP BIEU Ninh Thuarrriiiay 26 thang 01 nam 2016 Kt T' U'O'NG, GIAM 06 - H LIH SA I ON NINH (1( ( TRAN THI NGQ THOY NGUYEN THANH VAN --PHAN THANH U'O'NG ac thuyet minh dinh kern la mot bq phan khong tach r&i coa bac cao tai chlnh 7

10 ONG TY O PHAN DU LIH SAI GON NINH HIP Dia chi: Thi tr6n Khanh Hai, Huyen Ninh Hai, Tinh Ninh Thuan BAO AO LIM HUYEN TIEN TE (Theo phu'cmg phap gian flop) ho nam tai chinh ket thiic vao ngay 31 thang 12 nam HI TIED I. LIM HUYEN TIEN TO' HOAT DQNG KINH DOANH MA s6 Th. minh Nam nay Miu s6 B 03 - DN Dan vj tinh: Nam trtpbc 1. L91 nhuan truno,c thug Dieu chinh cho cac khoan: Khau hao TSD va BDSDT Lai, 16 chenh lech tjt gia h6i doai do danh gia I?i 04 cac khoan muc ben to co g6c ngo?i to ( ) ( ) Lai, 16 of hoot dong dhu tu' 05 ( ) ( ) 3. L91 nhuan tip host dong kinh doanh trtpdec nhu'ng thay d61 v6n Itru Ong Tang, Om cac khoan phai thu ( ) Tang, giam hang ton kho ( ) Tang, Om cac khoan phai tra (khong 1(6 Iai vay phai tra, thus thu nhap doanh nghiep phai nop) 11 ( ) Tang Om chi phi tra trvarc ( ) Ltru chuyen tin thuin tip host d9ng kinh doanh II. LIPU HUYEN TIEN I& HOAT DQNG DAU TIT 1. Tien chi de mua sem, xay dvng TSD va cac tai san dai han khac 21 ( ) ( ) 2. Tien chi cho vay, mua cac cong cu ng 23 cua cac dun vi khac ( ) ( ) 3. Tien thu h6i cho vay, ban lai cac cong cu nq 24 cua dun vi khac Tien thu iai cho vay, c6 tu,c va Igi nhuan duvc chia Luu chuyen flan thuin tip host Ong dau ttp 30 ( ) ( ) III. LU'U HUYEN TIEN TO' HOAT DQNG TAI HINN Lu'u chuyen tin thuhn tip host Ong tai chinh Ltpu chuyen tin thuan trong ky (50 = ) 50 ( ) ( ) Tien va twang &pang tin dau ky Anh hvqng cua thay d6i t' gia h6i doai quy doi ngoai to Tien va twang dtperng tien cu6i ky (70 = ) NGU'O'l LAP BIEU Ninh Thu4neti tritng 01 nam 2016 KE TOA RU'O'NG coton GIAM DO 41, DU LiH sa I ON 0( NINH HI',41/ -r IRAN THI NGQ THUY NGUYEN THANH VAN PHAN THANH U'o'NG ac thuyet minh dint? kern 16 mtt bt) phan khong tech r&i cua bao cao tai chinh 8

11 ONG TY O PHAN DU LIH SAI GON NINH HIP Dia chi: Thj trhn Khanh Hai, Huyen Ninh Hai, Tinh Ninh Thuan Miu so B 09 DN THUYET MINH BAO AO TAI HINH ho nam tai chlnh kat thuc vao ngay 31 thang 12 nam 2015 ac thuy4t minh nay la b0 phon hqp thenh va c6n actor doc clong thbi vdri bao cao tai chlnh kern theo 1. DA DIEM HOAT DQNG M DOANH NGHIP 1.1. Hinh thin so, hem von Ong ty o phan Du lich Sai GOn Ninh hu, (dueri day goi tot la 'Ong ty") la doanh nghiep nha nudrc duac chuyen thanh cong ty co phan theo Quyet dinh phe duyet Phuang an O phhn hoa Khach san Ninh hr s6 1660/1999/QD ngay 31 thang 05 nam 1999 cua Uy ban Nhan dan tinh Ninh Thuan. Ong ty ducec cop Giay chirng nhan clang kj, kinh doanh In dau s ngay 24 thang 01 nam 2000 do Ser Kh Hopch va Dau Tu, tinh Ninh Thuan cap va cac Giay chung nhan thay d6i sau d6 v61 Ihn thay d6i ghn day nhat la Giay chung nhan Bang kj, thay doi Ian thin 8 s vao ngay 25 thang 05 nam Von dieu le theo Giay chung nhan dang kj, kinh doanh IA , Micro chi tiet nhu, sau: Nha dau tu, Qu6c gia u6i nam DAu nam Gia th (ngan (long) Tjf le (%) Gia tn (ngan dong) -1-j, le (`%) Tang ong ty Du lich Sai Gon TNHH M6t TV Viet Nam , ,43 Ong ty TNHH XNK Lien Thai Binh Duang Viet Nam , ,05 Ong TNHH TM DV Phan Thanh Viet Nam , ,58 Ong ty TNHH MTV X6 s6 Kien Thiet Ninh Thuan Viet Nam , ,29 Ong ty P Luang thkrc Tht,rc pham Vinh Long Viet Nam , ,72 T6ng ty TNHH MTV Phat trihn Nha Ben Thanh Viet Nam , ,96 T6ng ty "SI,VN" Quan ljf von Nha Nudrc Viet Nam , ,76 Ong ty P MuOi Ninh Thuan Viet Nam , ,40 Ong ty TNHH TM Xay Dung San Long Thuan Viet Nam , ,40 ac co dieing khac Viet Nam , ,41 ong , ,00 Tru sar chlnh dang kjf hoat Ong kinh doanh cua Ong ty thrgc dat tai Thj trhn Khanh Hai, Huyen Ninh Hai, Tinh Ninh Thuan. Tang s6 nhan vien cua Ong ty tai ngay 31 thang 12 nam 2015 IA 117 (31/12/2014: 128) Linh vvc kinh doanh Dich V1). 9

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13 ONG TY O PHAN DU LIH SAI GON NINH HO Dia chi: Thi ten Khanh Hai, Huyen Ninh Hai, Tinh Ninh Thuan 1.3. Nganh ngh6 kinh doanh va hoat Ong chinh Theo Giay chi-mg nhan Bang k9 kinh doanh, nganh nghe kinh doanh chinh cua Ong ty la Kinh doanh khach sari nha hang. Kinh doanh dich vu an uong. Kinh doanh dich vy ID hanh noi dia. Kinh doanh phong hat karaoke. Kinh doanh dich v4 xong hai, xoa b6p, vat lj/ tri lieu hu kjf san xuat, kinh doanh thong thirerng hu kji san net kinh doanh thong thuang cua Ong ty la 12 thang. 2. NAM TAI HINH, DON VI TIEN TE SY DUNG TRONG KE TOAN 2.1. Nam tai chinh Nam tai chinh cua Ong ty Ur 01/01 den 31/ Dan vj ti6n tg sir dung trong k6 toan Dan vi tien to sir dung trong ghi chap ke toan la DOng Viet Nam a so, lap bao cao tai chinh Bao cao tai chfnh kern theo duvc trinh bay bang DOng Viet Nam, theo nguyen t6c gia goc va phu hap vai cac huan mt,rc Ka toan Viet Nam, he do Ke toan Viet Nam va cac quy rinh hien hanh khac ye Ice toan tai Viet Nam. 3. HUAN Mtf VA HE DO KE TOAN AP DUNG 3.1. h6 80 k6 toan ap dyng Ong ty ap dung hun mix va he do ke toan Viet Nam Tuyen WS v6 vigc tuan thu huan mkpc k6 toan va h6 (10 ke toan Vi0t Nam OI-1g ty tuan 916 hun va ho do ke toan Viet Nam de sown thao va trinh bay cac bao cao tai chfnh cho num tai chinh kat thiic vao ngay 31 thang 12 num Trong num Ong ty da ap dung cac chan mcrc ke toan va cac hvang dun ke toan mai cua BO Tai chfnh nht.r duvc trinh bay tai muc 4.2 duvi day. 4. A HINH SAH KE TOAN HID YEU 4.1. ac foal t gia h6i droai ap dung trong k6 toan Tji gia ap dung trong ke toan la gia cua Ngan hang BIDV. Tjf gia ap dung khi ghi nhan va danh gia lai tai san la tji gia mua ngoai te Ap dyng cac huan mkrc va Hu'&ng din k6 toan m&i Nam 2015 la num deu ben Ong ty ap dung he IO ke toan Viet Nam sira doi theo Thong tu só 200/2014/TT-BT ngay 22 thang 12 num 2014 cua BO Tai chfnh (17200). TT200 you Pau trinh bay lai th6ng tin so sant' tren bao cao tai chfnh num 2015 d6i vdi cac chi tieu co st, thay 616igiDa TT200 va he do ke toan doanh nghiep ban hanh theo Quyet dinh so 15/2006/0D-BT ngay 20/3/2006 cua BO Tai chinh. Do d6, Ong ty da tht,rc hien viec 10

14 ONG TY O PHAN DU LIH SAI GON NINH HI' Dia chi: Thi tran Khanh Hai, Huyen Ninh Hai, Tinh Ninh Thuan trinh bay lai mot so thong tin sanh Van bao cao tai chfnh nam 2015 de pho hcfp v61 viec trinh bay cac s6 lieu cua nam hien hanh nhu, da neu tai muc ac wdfc tinh Ica toan viec lap bao cao tai chfnh you cau Ban T6ng Gam d6c phai c6 nhmg uttc tinh va gia dinh c6 anh hu,o'ng den cac s6 lieu ye tai san, nq phai tra va viec trinh bay cac tai san va no' tiem tang tai ngay 31 thang 12 nam 2015 cung nhu, cac khoan doanh thu, chi phi cho nam tai chfnh kat thiic vac ngay 31 thang 12 nam Mac du cac utfc tinh ke toan du,qc lap bang tat ca scr hieu biet cua Ban Tong Gam d6c, so thkrc te phat sinh c6 the khac vdri cac udfc tinh, gia dinh dat ra ac giao dich bang ngoai t*0 ac nghiep vu phat sinh bang ngoai te duvc hach toan theo ty gia hal doai giao dich thvc te vac ngay phat sinh nghiep vu. ac khaki chonh lech t gia phat sinh trong qua trinh thanh toan thigc ghi nhan trong bao cao kat 9u6 hot dong kinh doanh trong ky. SO du' cac khoan muc tien, ng.phai thu, no' phai tra O goc ngoai te, ngopi trip so du' cac khoan tra tn.rofc cho ngt.reri ban bang ngopi te, so du' chi phf tra tuft bang ngoai to va so dtr doanh thu nhan trul&c bang ngoai te, du,c,rc chuyen doi sang lang tien hpch toan theo ty gia hoi doai giao dich thvc te vac ngay lap bang can doi ke toan. honh lech ty gia h6i doai phat sinh do danh gia lai so du' ngopi to cu6i ky sau khi bu tro, tang Om duvc hach toan vao kat qua kinh doanh trong ky Tian va cac khoan twang &rang tien Tien va cac khoan ttrang duvng ben bao gam tier, mot tai qu9, tien girl ngan hang, tier) Bang chuyen, tien giri tiet kiorn, cac khoan ky cuvc, ky qu9, cac khoan dau tu' ng6n han c6 theri han thu h6i khong qua 3 thang ke tir ngay dau tu, hoac cac khoan dhu tt, c6 tfnh thanh khoan cao. ac khaki dhu c6 tfnh thanh khaki cao la cac khoan c6 kha nang chuyen d6i de Bang thanh cac khoan ben xac dinh va khong c6 rui ro trong viec chuyen iff6i thanh tien tai the:6 diem bao cao. ac khoan twang &rang tien ducfc xac dinh phu hgp vdri huan mvc ke toan "Bac cao chuyen tien W N7 phai thu Nguyen the ghi nhon ac khoan nq phai thu duvc phan lopi la phai thu khach hang, phai thu khac theo nguyen t6c la: Phai thu khach hang la cac khoan phai thu mang tinh chat thirang mai phat sinh tir cac giao dich mua ban; ac khoan phai thu con 1pi dtivc phan lopi la phai thu khac. ac khoan ng phai thu duvc theo d6i theo ky han g6c, ky hpn con lai tai thoi diem bao cao, theo nguyen to va theo tirrig d6i tu,cmg. ac khoan no. phai thu thoa man dinh nghia la cac khoan muc tien te c6 gen ngoai to duvc danh gia lai theo t gia h6i doai giao dich thvc te cu6i ky. Ng ph6i thu chi duvc ghi nhan tbi mirc c6 the thu h6i. Nguyen Mc du. phong phai thu kh6 ef6i Du phong nq phai thu kh6 d6i duvc lap cho cac khoan nq phai thu qua han thanh Wan hoac cac khoan nq co bang chong chat chan la khong thu dirgc. Dor phong phai thu kh6 doi du,qc trfch lap pho hop vbi hu*ng clan tai ThOng s6 228/2009/TT-BT ngay 07 thang 12 nam 2009 cua BO Tai chfnh. 11

15 ONG TY O PHAN DU LIH SAI GON NINH HU' Dia chi: Thj trhn Khanh Hai, Huyen Ninh Hai, Tinh Ninh Thuan 4.7. Hang t6n kho Nguyen Mc danh gia hang ton kho Hang ton kho dirpc hach town theo gia goc. Trverng hap gia trj thuan c6 the thvc hien arac thap han gia goc thi hach town theo gia trj thuan c6 the thvc hien (Iliac. Gia g6c hang ton kho bao Om: hi phf mua, chi phi the bien va cac chi phi lien quan trvc tiep khac phat sinh de c6 duvc hang ton kho a dja diem va tang thai hien tai. hi phi mua cua hang ton kho bao gom gia mua, cac loaf thug khong dvac hoan lai, chi phi van chuyen, b6c xep, bao quan trong qua trinh mua hang va cac chi phi khac c6 lien quan trvc tiep den viec mua hang ton kho. ac khoan chiet khau thvang mai va giam gia hang mua do hang mua khong dung quy cach, ph6rn chat duvc trir (-) khoi chi phi mua. Khi mua hang ton kho neu dvqc nhan kern them san ph5m, hang h6a, thiet bi, phy tong thay the (phong ngira tnrorng hap tic:mg h6c) thl xac dinh va ghi nhan rieng san pharn, phy tong thiet bi thay the theo gia trj hap ly va ducfc trip (-) khoi chi phi mua cua hang tan kho. Phvang phdp xac dinh gia trj hang ton kho Gia trj hang ton kho dvpc xac dinh theo phuang phap binh quan gia quyen. Phvong phdp hach todn hang ton kho Hang ton kho dircfc hpch town theo pturang phap ke khai thirtmg xuyen. Phtrang phap lop dv phong giam gia hang tem kho uoi nam tai chinh, khi gia trj thuan c6 the thvc hien duvc cua hang tan kho nh6 han gia goc thi phai lap dv phong giam gia hang ton kho. SO dy, phong giam gia hang ton kho ducrc lap la so chenh lech gira gia goc cua hang ton kho 16n han gia tri thuan c6 the thvc hien duvc cua hang ton kho. S6 tang hoacgiarn dy phong gia hang ton kho duac hach town vac) gia von hang ban ten bao cao ket qua hoat Ong kinh doanh. Di,r phong giam gia hang tan kho ettlqc thvc hien tren ca ser tirng mat hang ton kho. D6i veri dich vy cung cap da dang, viec lap dv phong giam gia hang tan kho &Yin tinh theo tirng loci dich vy c6 min gib hang biet. Nguyen lieu, vat lieu va cong cu dung cu dt,r tiff de sir dyng ho myc dfch san xuht ra san phhrn khong ("vac lap dkr ph6ng neu san pharn do chung g6p phhn chu wo nen se dvac ban bang hoac cao han gia thanh san xuht cua san ph6m hi phi tra trunsm hi phi tra truac ducrc phan loci la chi phi tra ft-lift nghn han va chi phi tra trudfc dal han theo ky han g6c va hu yeu la chi phi lien quan cong cu dyng cu xuht dong va cac khoan chi phi khac. ac khoan nay duvc phan b6 trong thi gian tra tn.rerc cua chi phi hoac trong khoan theri gian ma lai fch kinh to duvc dcr kik tao ra TM san c6 dinh hru hinh Nguyen Mc ghi nhon va xac djnh grid trj ban clhu Tai san co dinh hru hinh dt.rac xac djnh gia trj ban iau theo nguyen gia. Nguyen gia tai san c6 dinh hru hinh bao gom gia mua va toan tx) cac chi phi lien quan trvc tier) den viec dira tai san vac) tang thai sin sang sir dung. Tn.r6ng hap mua tai san co dinh duyc kern them thiet bi, phy tong thay the thl xac dinh va ghi nhan rieng thiet bi, phy tong thay the theo gia tri hap ly va dircrc tit (-) khai nguyen gia tai san co dinh hru hlnh. 12

16 ONG TY O PHAN DU LIH SAI GON NINH HIP Dia chi: Thi ten Khanh Hai, Huyan Ninh Hai, Tinh Ninh Thuan Phurrng phdp kha`u hao Nguyen gia tai san ca dinh hiru hinh duvc khhu hao theo phiyang phap du,orng thong trong suat thbi gian hiru dyng du, tinh cua tai san. Thbi gian khhu hao irdfc Ur-1h cho mot so nhom thi san nhu say Nhh cira, vat kien triic nam May moc thiet bi nam Phvang hen van tai truyen d6n nam TSD hiru hlnh khac nam TM san c6 dinh v6 hinh Ghi nhan va xac dinh gia tri ban dau Tai san co dinh v6 hlnh duvc xac dinh gia tri ban dhu theo nguyen gia. Nguyen gia 16 town bo cac chi phl ma doanh nghiap bó ra (54 c6 duvc tai san co dinh v6 hlnh tinh den thbi diem dita tai san vho tang thai sir dyng theo du' tinh. Nguyen tac ke todn cac tai san c6 dinh vo hinh Phan mem may vi tinh Phhn mem may vi tinh khong phai 16 chu phhn khong the thieu cila phhn arng thl (lyric ghi nhhn nht..r tai san co dinh v6 hlnh Nth duqc khhu hao theo thbi gian sir dung hru (ch Thue tai sari Phan loai thus tai san Thue tai chinh 16 thug thi san ma ben cho thug co sv chuyen giao phhn Ibn nil ro va Igi ich gen lien vbi quyen s& hiru cua tai san cho ben (hue. Tht ca cac khoan thug khac duvc phan loci la thug hoot Ong. Thud hopt Ong 4,4 Ong ty thue Ofht tai Thi ten Khanh Hai, Huyen Ninh Hai, Tinh Ninh Thuan. Tien (hue dht duvc tra hang nam Dhu tai chinh Da u nam gill. den ngay dao flan Dhu kr nem gir den ngay ddo han gam cac khoan nhiy cac khoan tier) girl co ks, han. Khi c6 bang chiing chac chan cho thhy mot phhn hay town b6 khoan dau tu, c6 the khong thu hai (Jinx thi so tan that IO du,qc ghi nhan vao chi phi tai chinh trong nam. ac khoan cho vay duvc ghi nhan theo gia goo No, phai tra Nq phai tra duvc phan loci 16 phai tra ngirbi ban, phai tra khac theo nguyen tec: Phai tra ngubi ban 16 khoan phai tra c6 tinh chat thirang mai phat sinh lir giao dich mua ban hang hoa, dich vu, tai san va ngu,6i ban 16 clan vi doc lap vai ngutei mua; ac khoan phai tra con lai dtypc phan loci 16 phai tra khac 13

17 ONG TY O PHAN DU LIH SAI GON NINH HIP Dia chi: Thj tran Khanh Hai, Huyen Ninh Hai, Tinh Ninh Thuan ac khoan nq phai tra dirac theo doi theo k9 han g6c, k9 han can lai tai thai diem bao cao, theo nguyen to va theo tting doi tuyng. ac khoan na phai tra th6a man dinh nghia 16 cac khoan muc tin to O g6c ngoai to difac danh gia lai theo ty gia h6i doai cuoi k9. Nq phai tra dt.rpc ghi nhan khong thap han nghta vu phai thanh town hi phi phai tra hi phi phai tra la cac khoan phai tra cho hang hoa, dich vu da nhan tir ngirai ban hoac da cung cap cho ngutri mua nhung thi,rc to chira chi tra diryc ghi nhan can cir vac cac thong tin c6 dime vac) thai diem cu6i nam va cac Litre tinh d ra vac thong ke kinh nghiem Dip phong try cap thoi vi0c Theo Luat Bao hiem xa hai, Ice tir ngay 01 thang 01 nam 2009, Ong ty va cac nhan vien phai dong vac) qu9 bao hiem that nghiep do Bao hiem xa hai Viet Nam quan 19. Min dong bai moi ben duyc tinh bang 1% cua min thap han gira Itrang ca ban cua nhan vien hoac 20 Ian min Itrang toi thieu chung duvc hinh phu quy dinh trong tirng thai ky. Val viec ap dung the da bao hiem that nghiep, Gang ty khong phai lap dt,r phang try cap thoi viec cho th&i gian lam viec cua nhan vien sau ngay 01 thang 01 nam Ngoai ra, theo quy dinn tai ThOng to 180/2012/TT-BT ngay 24 thang 10 nam 2012 cua BO Tai chinh, ke tir nam tai chinh 2012, Ong ty era khong trich dor phang try cap mat viec theo quy dinh tai Thong tit 82/2003/1T-BT ngay 14 thang 08 nam 2003 cua BO Tai chlnh va so du, cua khoan dt,r phong nay (neu c6) da di.rac tat town trong nam Von chi, ser him Vein cial u tu, cda chi) ser hru Von dau tu, cua chu ser hru duvc ghi nhan theo s6 von tht,rc g6p cua chi ser hru. O t(rc O tirc dlpq' ghi nhan la mat khoan phai tra vao ngay cong P6 co tirc. Quj", dir trir ac qu9 dkr try t r Iyi nhuan sau thug dvac trich lap quy dinh trong Dieu le Ong ty. Phan phiii Icri nhuan Lai nhuan thuan sau thue thu nhap doanh nghiep c6 the clinic phan ph6i cho cac co dong sau khi duvc Dai hai co clang thong qua va sau khi era trich lap cac qu9 du, phong theo Dieu le Ong ty va cac quy dinh cua phap luat Viet Nam Doanh thu, thu ra4p khac Doanh thu ban hang Doanh thu ban hang dtrac xac dinh theo gia M hap 19 cia cac khoan aa thu hoac se thu ducrc. Trong heu het cac trverng hap doanh thu Quvc ghi nhan khi chuyen giao cho ncir6i mua phen I6n rui ro va lai Ich kinh to gen lien v6i quyen ser hru hang hoa. Doanh thu cung carp djch vu Doanh thu ye cung cap dich vu duvc ghi nhan khi ket qua cua giao dich do hive xac dinh mat cach lang tin cay. TruYng hap giao dich ye cung cap dich vu lien quan den nhieu ky thl doanh thu dirpc ghi nhan trong k9 theo kat qua ph an cong viec hoar) thanh vao ngay lap bang can d6i ke toan cua ky do. 14

18 ONG TY O PHAN DU LIH SAI GON NINH HIP Dia chi: Thi tan Khanh Hai, Huyen Ninh Hai, Tinh Ninh Thuan Lai tien gtri Lai ben girl dkrac ghi nhan tren ca ser don tich, dkrac xac dinh ten so dkr cac tai khoan tien girl va la' suet ap dung Gia von hang ban Gia von hang ban duvc ghi nhan theo nguyen tac pho hap vai doanh thu. ac khoan chi phi vircit ten min blnh thkrang cua hang ton kho dkrac ghi nhan ngay vac gia von hang ban hi phi ban hang va chi phi quan 19 doanh nghiap hi phf ban hang va chi phf quan I9 doanh nghiep ghi nhan day (16 cac chi phf phat sinh trong nam Lai co, ban va suy giam trail c6 phiau Thue Lai ca ban va suy giam ten c6 phieu duvc tinh bang cach chia lqi nhuan sau thud cua Ong ty sau khi trinh qu9 khen tht.r&ng, phiic Iqi cho tong s6 binh quan so co phieu ph6 thong fkru hanh trong k9, khong bao g6m s6 co phieu ("Vac ling ty mua lei va gia lam c6 phieu ngan qu9. Thue thu nhap doanh nghiep hi phi thug thu nhap doanh nghiop (TNDN) hien hanh hi phf thug TNDN hien hanh dirac xac dthh ten ca s& thu nhap tfnh thug va thud suet tale TNDN trong nam hien hanh IA 22%. hi phl thug TNDN hoan /pi hi phf thug TNDN hoan lei dkrac xac dinh ten ca s& s6 chenh lech tam thai dirdc khau s6 chenh lech tam thai chiu thud va thue suat thud TNDN dir tinh se ap dung cho nam tai sari dl.pq' thu h6i hay Kr phai tra drat thanh town, dkra ten cac mirc thud suet (va cac luat thue) O hieu Ikrc tai ngay kat thoc nam tai chinh. Thud gia to gia tang Thue gia tri gia tang cua cac hang hoa va dich vu do Ong ty cung cap dirac Ur-1h theo mtrc thud suet 10% hc thud khhc Ap dung theo cac luat thud hien hanh tai Viet Nam. ac bac cao thud cua Ong ty se chiu scr kiem tra cua co quan thud. Do viec ap dung luat va cac qui dinh ye thud d6i vai nhieu loci giao dich khac nhau O the duvc giai thfch theo nhieu cach khac nhau, clan den s6 thud dkrac trinh bay ten bac cao tai chinh c6 the bi thay d61 theo quyet dinh cu6i cung cua ca quan thud SO lieu so sanh ac so lieu so sanh dual day era dkrac bac cao lei theo quy dinh tai ThOng ttr 200/2014TTT- BT (TT200) ngay 22 thang 12 nam 2014 cua BO Tai chinh twang (Jan ho do k6 town doanh nghiep: 15

19 ONG TY O PHAN DU LIH SAI GON NINH HO Dia chi: Thi trk Khanh Hai, Huyen Ninh Hai, Tinh Ninh Thuan Bang can doi ke toan (-filch) 1 Phai thu ngen han khac Tai san ngk han khac D6u nam Dau nam (Duvc bao cao (Da duvc bao Ipi) cao truo.c day) Ket qua hoat Ong kinh doanh (Trichl I 4 Doanh thu ban hang va cung cep djch V1,1 ac khoan giam trir doanh thu Nam tru,dec (fluvc bao cao lai) Nam trutec (ea duvc bac cao truttc day) THONG TIN BO SUNG HO A KHOAN MIX TRINH BAY TREN BANG AN DOI KE TOAN 5.1. Ti6n va cac khoan twang dtperng tien 1 u6i nam Diu nam Tien rot Tien gill ngan hang khong IcSt han Tien lang chuyen cjng ac khoan au tu, tai chinh Diu to tai chinh ng6n han 16 cac khoan tien girl quyen chon veri ky han quyen chon 12 thang va kj/ han g6c 03 thang, Iai suet tien han tir 6-6,5%/nam. Ong ty dirgc quyen nit tarac han mot phan hoac toan b6 von g6c Phai thu ngin h?ri cua khach hang uoi nam Diu nam 6ng ty Du lich Anh Sao Xanh ac khach hang khac Ong Trong do, phai thu cua khach hang IA cac ben lien quan Xem them myc 7. Ong ty Du lich Lr Hanh Sal On

20 1 TY O PHAN DU LIH SAI GON NINH HIP Dia chi: Thi tr-sn Khanh Hai, Huyen Ninh Hai, Tinh Ninh Thuen I 5.4. Hang ton kho...1 AI... u6i nam DAu nam -J.,. Gia g6c Dv phong Gia g6c Dkr phong -i Nguyen lieu, vet lieu I I 6ng cu, dung cu Qng (Xem tiep trang sau) KI -.Q

21 0) 0) N 0.1 cd Tang, giam tal san co, dinh hipu hinh E E p E MI MI, MI.4..) ^' >0 7 c c).1:1 MON ) -0 _: '0 0 MS a 0 E ""3, :3-,... = 1: c.,0 O 3 :iti O - r) 5 J) IF. E 0 D F M) >., (f) 2.c... - u) Y.II., O 7.<13 i) - 0) Z 5 ( 5 Nguyen gia cua TSD hru hlnh cuoi nam da kh6u hao het nhu'ng v5n con su dung

22 ONG TY O PHAN DU LIH SAI GON NINH HU' Dia chi: Thj tran Khanh Hai, Huyen Ninh Hai, Tinh Ninh ThuAn 5.6. Tang, giam tai san c6 dinh v6 hinh Khoan muc Nguyen gia: SO du eihu nam S6 du' cu6i nam PhAn mem may tinh Gia tri hao mon luy ke: SO du, dtau nam SO du' cu6i nam Gia tri con lai: Tai ngay deu nam T?i ngay cu6i nam Nguyen gia TSD v6 hinh dfi kh6u hao het nhung An On sir dung hi phi tra trtpdec u6i nam Diu nam Ngan han: Ong cu dung cu xu6t dong ac khoan khac ng Dai han: hi phi tra tniac ve cong cu dung cu ac khoan khac Ong Phai tra ngtpoi ban ngin h?n BA NO Thj Huang Ba ao Thj Hiru Hanh Phai tra cho cac 86i twang khac 6ng Gia tri u6i nam SO co kha nang tra ng Gia tri Diu nam S6 co kha nang tra ng

23 GONG TY O PHAN DU LIH SAI GON NINH HU' Dia chi: Thi tan Khanh Hai, Huyen Ninh Hai, Tinh Ninh Thuan 5.9. Phai tra ng&n h4n khac uoi nam Diu nam Kinh phi cong (loan O ttirc, 101 nhuan phai tra Bac hiern khach ngt1 tai khach san Phi Ur thien Xem them MIX Phi phyc V1, ac khoan phai tra, phai nop khac i;ing (Xem fief) trang sau) 2

24 1 1 1 ) O ( ) ( ) ( ) E > c '48 Q E 'o Dia chi: Thj trnn Khanh Hai, Huyen Ninh Hai, Tinh Ninh Thuhn V6n chit sea hau O to Bang dolch loiu Wen d6ng cua v6n chti so, ho'u 1- ci to S6 du, dhu nam tuft Lai trong nam butte SO du, dhu nam nay >, co (8 E 3 >0 0 c 5 o) -0 o s ) hi tint von gdp cua ch it so, hiku Ong ty TNHH XNK Lien Thai Bln h Dirang I H -o O ) -o H.co- _c o ) _c 413 H0.c I i -ZD 0-5.2_ c....(1) Z co -ca -a) _c "<zi 1E -o z Z 1 -c c c c cx c -0 _c :-: T1) > x. 5.>, I 4-, <Is _c.t)...cti c c c v) H co (t) -c _c _,.),, _c a. X 5-1/4. c > c = ( H I z 1/4...,... - SO a. = Z 0 1- Z Zs Z (..) co ) ) cr) is o) c c P c H ) 0 (I) 0) 5- -o co X H I cy) 48 ) b- 5 co 0- ) 1:

25 ONG TY O PHAN DU LIH SAI GON NINH HO' Dia chi: Thj tan Khanh Hai, Huyen Ninh Hai, Tinh Ninh Thuan phi6u u6i nam DAu nam SO luvng co phieu ph6 thong Bang ky chat hanh SO luvng co phi6u ph6 thong da ban ra cong chong: SO luvng O phiau ph6 thong Bang hanh: Menh gia co phan lang hanh: / O phan Lai ccr ban va suy giam tren c6 phan Nam nay Nam troac Lai sau thue cua co dong cua Ong ty SO co phan hanh binh quan trong nam Lai co ban va suy giam tren co phan THONG TIN BO SUNG HO A KHOAN MV TRINH BAY TREN BAO AO KET QUA KINH DOANH 6.1. Doanh thu ban hang va cung c6p djch vu Nam nay Nam trutrc Doanh thu khach san Doanh thu nha hang Djch vy Ir hanh Doanh thu khac ng Trong d6, doanh thu doi vdti cac ben lien quan Xem them MIX 7. Ong ty Dich V1 Ir hanh Du lich Sai Gon TOng ong ty Du lich Sai GOn Ong Gia von hang ban Nam nay Nam trtrerc Gia von djch V1,1 khach spn Gia von djch vu nha hang Gia von djch vyla hanh Gia von khac ng

26 ONG TY O PHAN DU LIH SAI GON NINH HU' Dia chi: Thi tthn Khanh Hai, Huyen Ninh Hai, Tinh Ninh Thuan 6.3. Doanh thu hog dt)ng tai chinh Nam nay Nam tripdec Lai tien girl Lai chenh lech ty gia dfi tht,rc hien Lai chenh Itch tjr gia chu'a thvc hien ijng hi phi quail ly doanh nghiep 1 Nam nay Nam tru'&c hi phi nguyen vat lieu, kheu hao tai san c6 dinh hi phi nhan cong Thue, phi, le phi hi phf dich vu mua ngoai hi phi khac bang tien Ong hi phi san xuit kinh doanh theo y6u t6 Nam nay Nam tru'&c hi phi nguyen lieu, vat lieu hi phi nhan cong hi phf khau hao tai san c6 dinh hi phf dich vu mua ngoai hi phf khac bang tien Ong hi phi thug thu nh4p doanh nghiep hien hanh hi phf thug TNDN tfnh tren thu nhap chiu thug nam hien hanh duvc xac dinh nhtr sau: Nam nay Nam trudec Lcri nhuan ke toan tru&c thug trong nam Ong: ac khoan dieu chinh tang Trir: ac khoan efieu chinh giarn ( ) ( ) Thu nhap tfnh thug tir hoat Ong kinh doanh chinh (china tn:r chuyen 16) L6 tir cac nam trutrc chuyen sang ( ) ( ) Thu nhap chiu thug thu nhap doanh nghiep (cla trir chuyen 16) Thu6 su6t thug TNDN hien hanh 22% 22% hi phi thug TNDN tinh tren thu nti'ap chiu thue nam hien hanh 23

27 ONG TY O PHAN DU LIH SAI GON NINH HI' Dia chi: Thj tran Khanh Hai, Huyen Ninh Hai, Tinh Ninh Thuan ac khoan dieu chinh tang, giam thu nhap chju thue chi] you la cac khoan muc theo qui djnh cua Luat thug TNDN khong cluvc xem la chi phi/thu nhap khi tinh thug nhu,: chi phf khong hap ly, hap le, lai chenh lech ty gia chua tht,rc hien. 7. THONG TIN VI' A BEN O LIEN QUAN Trong nam, Ong ty era c6 giao djch trpng you vai cac dan vi va ca nhen dudi day &Jac xac dinh la cac ben lien quan theo dinh nghia cua han mirc Ke toan Viet Nam so 26: Danh sach cac ben lien quan M6i quan he 1. Tong Ong ty Du lich Sai GOn Ong ty me 2. Ong ty Dich vt,, Ir hanh Du lich Sai Gem Ong ty O cung Ong ty me 3. Ong ty o phan van chuyen Sai G6n Tourist Ong ty O cung Ong ty me Tai ngay lap bang can d6i k4 toan, so du phai thu (phai tra) yeti cac ben lien quan nhu, sau Phai thu u6i nam Diu nam Ong ty Dich VI) I/ hanh Du lich Sai Gem Xem them mix 5.3 Phai tra khac u6i nam Diu nam Tong Ong ty Du lich Sai GOn Xem them muc 5.9 ( ) ( ) Ban ch6t cac giao dich quan trong va gia trj giao dich vii cac ben O lien quan trong nam nhu sau: ung cop dich VI) - Xem them myc 6.1 Nam nay Nam truo,c Ong ty Dich VI) lir hanh Du lich Sai GOn T6ng Ong ty Du lich Sai GOn Ong ac khoan cong na phai thu cac ben lien quan khac khong O bao dam va se duvc thanh toan bkg ben. KhOng c6 khoan du phong phai thu kho doi nao duvc lap cho cac khoan na phai thu cac ben lien quan khac. Thu lao H6i &mg quan trj va thu nhap cija Ban Tong Gam d6c duvc chi tiet nhu, sau: Nam nay Nam trtr6t TtIO lao HOi clang quan trj Luang Tong Giarn d6c Luang cac nhan vien quan ly chu ch6t khac ng

28 ONG TY O PHAN DU LIH SAI Gem NINH HU' Dia chi: Thi tr-6n Khanh Hai, Huyen Ninh Hai, Tinh Ninh Thuan 8. AM KET THEO A HQ'P DONG THUE HOAT DOG Ong ty thus diet theo hcfp clang thug Float Ong. Oc hcfp d8ng thus co ky han trung binh la 5 nam, va QU'Q' gia han 5 nam 1 IAn hi phi thug hoat Ong ghi nhan trong nam Nam nay Nam trwom Tai ngay 31 thang 12 nam 2015, Ong ty O cac khoan cam ket phai tra den han theo cac hoer) (long thug float deng khong huy ngang nhi.r sau: lir 1 nam ter xuong Tren 1 nam den 5 nam t;ing 9. A SI/ KILN SAU NGAY KET THUG NAM TAI HINH ue,' nam flu nam KhOng c6 cac kien quan tong xay (-a sau ngay ket thoc nam tai chfnh den ngay phat hanh bao cao tai chinh. 10. PHE DUYET PHAT HANH BAO AO TAI HINH Bac cao tai chfnh cho nom tai chinh ket thoc vac ngay 31 thang 12 nam 2015 duvc Tong Gam r& Ong ty phe duyet va phot hanh vac ngay 26 thang 01 nom NGU'OPI LAP BIEU KE TOAN T U'O'NG Ninh Thuan, ngay 26. tilting 01 nam G, 61Am Dec T TRAN THI NGQ THOY NGUYEN THANH VAN hang thuc bin sao dung vói bin chfnh So'cling thtp.41te... (Lye'n sif.) NJ PHt13 16 TM TAI PHAN THANH UtYNG Nguyin Thi Eng Thank