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BAO CAO COA BAN GIAM DOC

BAO CAO KIEM TOAN DOC LAP

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BANG CAN DOI KE TOAN

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BAO CAO KET QUA HOAT DONG KINH DOANH 5

BAO CAO LU1J CHUYEN TIEN TB

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TIIUYET MINII BAO CAO TAI CHINH 7-15

CONG TY TNHH MTV NHA XUAT BAN TONG MP DA NANG L6 103- throng 30 thang 4, P. Ilea CuOng Bic, Q. Hai Chau, TP. FM Nang

BAO CAO CIA BAN GIAM DOC

Ban Giam dee Cong ty TNHH MTV NH xuL ban T'eng hop Da Nang d trinh bac) cao nay ding Bdo cao tai chinh da cluot kiem todn cho Mm tai chinh ket fink ngay 31/12/2017.

HOT BONG THANH VIEN VA BAN GIAM DOC

Cac thanh vier) cfia HOi deng thanh vien va Ban Gam d6c Cong ty da dieu hanh Cong ty trong suet nam tai chinh Ala cho den ngay lap bao cao nay gem:

H'oi dOng thanh via

Ong Tracing Cong Bao Chu tich

Ong Nguyen Kim Huy Thanh vien

Ba Hoang Thu Ha Thanh vien

Ban Giam

Ong Twang Cong Bao Clam dee

Ong Nguyen Kim Huy Pho Giam dee

TRACH NHIEM CiJA BAN GIAM DOC

Ban Giam deo Ceng ty co trach nhiem lp Bao cao tai chinh hang narn phan anh met each trung thvc va hop 19 tinh hinh tai chinh cling nhu ket qua hog dOng kinh doanh va tinh hinh tun, chuyen lien te clia Cong ty trong Wain. Trong viec lap bao cao tai chinh nay, Ban Giam d6c dugc you can phai:

Lua chon cac chinh sach Ice toan thich hop va áp dung cac chinh sach de met cach nhtt quail;

Dua ra cac phan doan va trot tinh inet each hop bi VA than tong;

Neu r0 cactiguyen tac ke than thich hop có dugc tuan tha hay kheng, c6 n11E-mg áp dvng sai lech tong yeu can dugc cong b6 va giai thich trong bao cao tái chinh hay khong; va

Lap Be° cao tai chinh tren ca sâ boat deng lien ttic trir fru:611g hop cho rang Cong ty se khong the tiep tvc hog dOng kinh doanh.

Ban Giain Jac xic nhan rang Cong ty da tuan tha cac you cAu neu tren trong viec lap Rao cao tai chinh.

Ban Giam dec. Cong ty chiu trach nhiem dam bao rang s6 sach ke toan &rot ghi,chep met each pile hop de phan anti met each hop 19 tinh hinh thi chinh ciia Cong ty 6 bat lcS, the.' diem nao va rang Bao cao tai chinh tuan din cac Chian n-nrc ke toan Viet Nam, He thong ke loan Viet Nam va cac quy dinh hien hanh khac ve ke toan tai Viet Nam. Ban Giam (Mc ding thin teach ninem dam bao an toan elm tai san cUa Cong ty va vi vay thtrc hien cac bin phap thich hop de Ivan chan N/A phat hien cac hanh vi gian Ian va sai pham khac.

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CONG TY TNIIII MgM TOAN & Tif VAN THUg ATAX CHUYEN NGANH KIM TOAN, K TOAN VA TU VAN Try set chinh: L8 A92 throng 30 thang 4,01 bang VPDD: Lau 4, Indochina Park 'Onset Tel: 0236. 3639 639 * Fax: 0236. 3639 638 4 Nguyen Dinh Chita, Q1, Tp. HCM Website: www.ataicvn Th1:028.62556668 • Fn: 028.22200823

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Kinh Hi dling thhnh viten vh Ban Giam dec. Cifing ty TNHH MTV Nha xuAt ban Teng hop Da Nang

ChUng toi da kiem loan Bao cao tai chin]) nam 2017 cim Cong ty TNHH MTV NM xuAt ban Tang hop DA Nang (sau day 1;)i tat IA "COng ty"), dugc lap ngay 28/01/2018, tit. trang 03 den trang 15 kern theo, bao sem Bang can doi ke toan tai ngay 31/12/2017, Bao cao kat qua hog Ong kinh doanh, Sao cap km chuyan flan te cho nam tai chfrth ket thitc Mang ngay va BAn thuyet minh bao cao tai chfnh.

Trach nhiem chit Ban Giam dec

Ban Giam dac Ging ty chiu trach nhiem lap va trinh bay trung thgc, hop 19 bao cao tAi chinh ciia Cong ty theo Chun Inge ka toan, die 80 ke toan Viet Nam va cac guy dinh phap 19 khac c6 lien quan den viec lap va trinh bay bao cao tai chinh, va chiu trach nhiem ve kiem soat n0i b() ma Ban Giam doc xac dinh la can thiet de darn bao cho viec lap va trinh bay bao cao tai chinh khong c6 sai s6t irking y8u do gian Ian hoac nham

nth nhiem ctia Kiem than vien

Trach nhiem cfia cluing 101 la dun ra 9 kien ve bao.cao tai chinh di,ra tren ket qua dm cuoc kiem toan. Chung tea dã nen hanh kiam than theo cac chuan mgc kiem Man Viet Nam; Cac chuan mgc nay yen cau cluing t6i tuan tht) chuan mkrc va cac quy dinh ve dart dim nglie nghiep, lap ke hoach va thgc hien cuijc kiem loan de (tat dugc skr darn bdo hop lyt ve viec lieu bao cao tai chinh cüa Cong ty c6 con sal sot trong yeu hay Hieing.

Con viec kiem loan bao gam flux hien cac tin) tgc nham thu thap cac bang chimg kiem Man ve só lieu va thuyet minh tr8n bdo cao tai chinh. Cac 1116 tgc kiam toan dugc Ikra then dkra Wen xet doan cCia kiem foal) vien, bao gam danb gia rid to co sal s6t tang yeu trong bao cao tai chin]) do gian 1n hoac nhAm 1AM. Khi thkrc hien danh gia cac rüi to nay, kiem toan vien da xem xet kiem soat n0i b0 cUa Cling ty lien quan den viec lap va trinh bay bdo cao tai chinh trung thkrc, hop 19 Maim thief lc& cac thu tgc kiem than pM hop vOi tinh hinh Mut té, tuy nhien khong &lam ingc dich dua ra 9 kien ve hieu qua cUa ki8m soat nOi 60 Cong ty. Cling viec kiem toan Mins bao gOrn daub gia VIM Mich hop cOa cac chfnh sach ke loan duct áp dyng va t1nh hcrp 19 cUa cac Li& tinh ke todn dm Ban Clam doe ming nhu viec danh giá teng the Mo cao tat chink

Cluing tai tin tgamg rang cac bang chimg kiem toan ma cluingt0i da thu thAp dugc la day dU va thfch hop lam co s6 cho 9 kien kiam toan cila chtIng to'.

kien kiem than vier'

Theo 9 kien cUa chUng toi, Ban cao tai chinh di phan anh trungthgc va. hop 19, tran cac khia canh trang yeti, tinh hinh tai chfnh cua Gong ty TNHH MTV Nha xuat ban Tong hap DA ,Nang ti ngay 31 thang 12 nam 2017, Ming nhu kat qua hoat dOng kinh doanh va tinh hinh luu chuy6n tien t cho nam tai chinh ket fink cimg nny, phit hop veti cac chuan nip ke Man, che dO ke toan Viet Nam va cac quy dinh phap 19 c6 lien quan den viec lap va trio') bay bao cao tai chinh.

CONG TY AN VA VAN THUE ATAX Kiem twin vi'en Giant 46c

Than Van Liem Glory CN clang kj hanh nghi kihn tool?

SO: 2944-2014-105-1

Thanh Tieng Gi CN clang hanh ngh"O kihn loan

SO: 0819-2018-105-1

2

CONG TV TNHH MTV NHA XUAT BAN TONG HOF' DA NANG Rao eau tài chfnh LS 103- dubng 30 thang 4, Q. Hai Chau, TP. Da Nang Cho nam tai chinh kit fink ngay 31/12/2017

BANG CAN DOI ICE TOAN Tcri ngery 31 fining 12 nom 2017

MAU B01-DN Dcm vi: VND

CHI T1EU A

Mri so Thuyet . menh s6 co6i nam SO din Mint

A. TAI SAN NGAN HAN 100 5.234.713.265 5.981.404.283

I. Tien ve the khoin twong throng tin 110 1.107.355.836 1.257.495.059

I. Tien 111 V.1 1.107.355.836 1.257.495.059

II. Diu ttr tni chinh ngLn bun 120 2.314.000.000 2.314.000.000

I. Date tu: nain gift den ngay deo han 123 V.2 2.314.000.000 2.314.000.000

III. Cac khan phiii thu ngAn hun 130 456.974.519 879.202.485

1. Phai thu cna kith hang 131 V.3 452.971.501 769.731.750

2. Ira trubc cho nguari ban ngan Ilan 132 58.947.465 45.648.368

3. Phai thu ngan Ilan khac 136 V.4 60.168.723 139.213.342

4. Du pining phai thu ngan hare khO dai 137 V.5 (115.113.170) (75.390.975)

IV. Hang din kho 140 V.6 1.356.382.910 1.530.706.739

1. Hang ten kho 141 1.504.607.234 1.678.931.063

2. Du pining giMn gia hang tan kho 149 (148.224.324) (148.224.324) V. TM sin nein hun khfic 150 -

B. TAI SAN DAI 1-IAN 200 10.158.760.056 10.367.192.283

I. Cfic khan phiii thu dai hun 210 _

II. TM sin cO dinh 220 10.008.834.547 10.226.417.911

1. Tai san ce dinh him hinh 221 V.8 10.008.834.547 10.226.417.911 - Nguyen gia 222 11.214.751.252 11.214.751.252 - GM tri hao man 1u9 ke 223 (1.205.916.705) (988.333.341)

III. Bit Ong sin du tu. 230 - -

IV. TM sin do: d ang dai bun 240 - - V. DAtt ttr tai chinh dai hum 250 - -

VI. TM sin del hun khac 260 149.925.509 140.774.372

1. Chi phi tra fru& dai lean 261 V.9 149.925.509 140.774.372 TONG CONG TAI SAN (270=100+200) 270 15.393.473.321 16.348.596.566

CONG TY TNITH MTV NHA XUAT BAN TONG IIQP DA NANG BAo cAo tat chfnh L6 103- throng 30 thang 4, Q. Hai Chau, TP. Da Nang Cho narn tai chinh kat fink ngay 31 /12/2017

BANG CAN DOT ICE TOAN (Tip theo) Tqi ngay 31 Mang 12 nom 2017

MAU B01-DN Dan vi: VND

CHi 'rift A Mfi so Thuyet Minh

SO cu6i nfirn SO dau rift

C. NQ PHAI TEA 300 1.210.230.472 2.182.647.625 I. No ngin hAn 310 1.109.730.472 2.090.647.625

1. Phai tra ngtriyi ban ngin-han 311 V.7 388.275.517 1.090.920.370 2. Ngubi mua tra tien truerc ngan hp 312 42.603.307 17.789.856 3. Thue \fa cdc khoan phi nOp Nha nu& 313 V.10 41.221.828 64.065.125 4. Chi phi phai tra ngfin hdn 315 11.227.273 263.827.273 S. Doanh thu dm Myr hien ngan hdn 318 v.11 590.467.979 597.039.546 6. Phai tra ngan ban khac 319 V.12 34.540.779 55.611.666 7. Qu9 khen thoerng, pthic Igi 322 1.393.789 1.393.789

II. Ng dai han 330 100.500.000 92.000.000 1. Phai tra dai hdn khac 337 V.12 100.500.000 92.000.000

D. VON CHU SO Hilt 400 14.183.242.849 14.165.948.941 I. VOn chit sa hum 410 V.13 14.182.480.173 14.165.186.265

I. Von Op ctla chi se hay 411 2.890.251.712 2.890.251.712 2. Quy dau ta phAt trian 418 10.915.100.114 10.915.100.114 3. Lqi nhuan sau thue chua phan phot i 421 (1.661.446.797) (1.678.740.705) - LNST chua PP lily 1(6 cI6n cuoi ky tank 421a (1.678.740.705) (1.709.681.163) - LNST chin ;Than ph6i kS, nay 421b 17.293.908 30.940.458

4. Ngu6n von du to xay ddng co ban 422 2.038.575.144 2.038.575.144 II. NguOn kinh phi vA quI khAc 430 762.676 762.676

1. Ngulin kinh phi 431 762.676 762.676 TONG CONG NGUON VON (440=300+400) 440

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CONG TV TNHH MTV NHA XUAT BAN TONG HOT' DA NANG Bao cat' thi chfnh L6 103- throng 30 thang 4, Q. 1-lai Chau, TP. Da Nang Cho nam tai chtnh kat thac ngay 31/12/2017

BAO CAO KET QUA HOAT DONG KINH DOANH NMI, 2017

MAU B02-DN Dan vi: 'VND

CHt TIEU Mfi sti Thuytt minh

Nhm nay Nhm not

1. Doanh thu ban hang vh cung clip djch vy 01 4.881.183.314 5.223.675.288 2. Cac khoan giam trit doanh thu, 02 1.222.857 30.983.286 3. Doanh thu thuAn ve ban hang Wu cung cAp dick vy

(10 = 01 -02) 10 V1.1 4.879.960.457 5.192.692.002 4. Gia vo'n hang ban II VI.2 3.101.876.793 3.496.107.483 5. bii nhuhn gOp ye ban hang va cung cAp djch vy

(20 = 10- 11) 20 1.778.083.664 1.696.584.519 6. Doanh Au hoot dOng thi chlith 21 VI.3 130.965.937 89.055.331 7. Chi phi tai chinh 22 - - 8. Chi phi ban hang 24 312.865.700 313.829.036 9. Chi phi quan 19 doanh nghiep 25 VI.4 1.596.456.283 1.439.470.564 10. Lyi nhan thuhn tir hoot dOng kinh doanh

(30 = 20 + (21-22) - (24+25)) 30 (272.382) 32.340.250 11. Thu nhap khac 31 17.566.290 181.818 12. Chi ph1khac 32 - 1.581.610 13. Lyi nhuOn/ (LO) khac (40 = 31- 32) 40 17.566.290 (1.399.792) 14. Thng lyi nhuOn kt than &the thu t (50 = 30 + 40) 50 VI.5 17.293.908 30.940.458 15. Chi phi time thu nhap doanh nghiep hien hanh 51 - - 16 . Chi phi time thu nhap doanh nghiep ban Jai 52 - - 17. Liyi nhuhn sau thut thu nhOp doanh nghitp

60 17.293.908 30.940.458

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CONG TY TNHH MTV NHA XUAT BAN TONG HOP DA NANG Bao cäo tai chinh LO 103- throng 30 thing 4, Q. Hai Chau, TP. Da Ndng Cho nam tai chinh ket thric ngay 31/12/2017

BAO CAO LUt CHUYEN TIEN It (Theo phteung phOp Van tie)))

Nan, 2017

MAU B03-DN Don vj: VND

Chi ti'eu MA s6 Thuyet minh Nam nay NAm trate

I. Lull chuyen tin tir hoot dOng kinh doanh

1. Lgi nhu an trut thud 01 17.293.908 30.940.458 2. Mb chin!: cho Sc kholiq ,

- Kh6u hao tai san c6 dinh 02 217.583.364 217.583.364 - Cdc khoan thr phOng 03 39.722.195 59.008.680 - (Lai)/ 16 fir hoot dOng Mu Ur 05 (130.965.937) (89.055.331) 3. LQ1 nhuan Mr hog! tang kinh doanh trtrac :hay diii At btu clang 08 143.631530 218.477.171

- (Tang)/ giam cdc khoan phai thu 9 382.505.771 (386.456.553) - (Tang)/giam hang t6n kho 10 174.323.829 218.037.046 - Tang/ (giam) cac khoan phai tra (khOng ke lai vay phai

tra, thu e TNDN phai n0p) 11 (1.374.461.133) 457.441.539 - (Tang)/giam chi phi tra truidc 12 (9.151.137) (132.783.931) - Tien thu khac fir hoot dOng kinh doanh 16 450.543.980 353.300.000 - Tien chi khac cho hoot thing kinh doanh 17 (48.500.000) (46.300.000)

Lan chuyin lthn Milan tie hog1 clang kink doanh 20 (281.105.160) 681.715.272 II. Ltru chuyen tien ta- hoot Ong du fir

3. Tien chi cho vay, mua can cong cy no cna don vi khac 23 - (2.314.000.000) 7. Tien thu lAi cho vay, c6 tire va Igi nhudn chive chia 27 130.965.937 89.055.331

Ltru chuyin tidn thwin tiC hogi d'Ong dna he 30 130.961937 (2.224.944.669) III. Lut chuyen ti6n tir hoot dOng tai chub

btu chuyen din thud,, dr hog! (Yang III! chink 40 - - Ltru chuyen ti6n than trong am (50=20+30+40) 50 (150.139.223) (1.543.229.397) Tien VA twung throng tien dAtt am 60 1.257.495.059 2.800.724.456 Anh httemg cna thay (lei ty gia hei dual quy del ngoai te 61 - -

Ti6n va twang dulling tien cu6i am (70=50+60+61) 70 1.107.355.836 1.257.495.059

nivi> HOAng Thu HA

Nguril lap bithi Hang Thu HA

ICE roan truemg

CONG TY TNHH MTV NHA XUAT BAN TONG HP DA NANG Bari cio tai chfnh L6 103 - throng 30 thang 4, Q. Hai Chau, TP. Da hidng Cho nam +Ai chInh ket title ngay 31 /12/2017

THUYET MINI! BAO CAO TAI CHINII MAU 809—DN

DAC DIEM HOAT DOG CIDA DOANH NGHIEP

1. Hinh that sd• heti win

C6ng ty TNHH MTV Nha xuAt ban Tong hp Da Ndng (sau day pi tit la Ging ty) la c8ng ty trach nhiem halt han met thanh vien do UBND thanh ph8 Da Nang lam chit str Wu. C6ng ty boat citing theo Gidy thing nhan dang k9 doanh nghiep se 0400100087 do Sit K hoach va D&u tir thanh ph6 Da Nang Sp Mn au ngay 01/07/2010, thay del gàn nhat ngay 26/10/2012. Vim dieu le elm C6ng ty la 15.828.405.460 VND.

Try str chinh elm Cong ty dat tai L6 103, throng 30 [hang 4, pint:mg Elba CuOng Bac, quan Hai Chau, TP Da Nang, Viet Nam.

NgAnh nghe kinh doanh

Nganh nghe kinh doanh chinh elm COng ty la xuAt ban, in phat hanh sach. sach din tir va van boa phdm cac looi. Ngoai ra, Cong ty can c6 cac nganh nghe khac nth!: san xuAt, kinh doanh cac vat phem van hem; Kinh doanh cac dich IN van h6a; Xuat nhap khau vat hi, san plidm vat phdm van h6a; Dich vo cho thue van

Tuyen be ye kha !Ong so sanh Biting tin tren Bdo cao tai chInh

Bao cao tai chilli dam bao thong tin so sanh duqc.

Kt RE TOAN, DON VI TIEN n sir DUNG TRONG RE TOAN

Ky ke toan nam

Nien de kg man bat Mu t& ngay 01/01 va ket thac vao ngay 31/12 hang nam.

Dan vj tin t? ser dung trong k than

Don vi tien te sir clang trong ke toan tai Cong ty la Bong Viet Nam (VND).

CHUAN MIX VA CHE DO RE TOAN AP DUNG

Che de Ice toan áp dung

Cling ty áp (long che dQ ke toan doanh nghiep Viet Nam, ban hanh kern theo Thong tu 200/2014/TT-BTC ngay 22/12/2014 dm BO Tai chfnh.

Tuyen be v viec tufin tha Chun mut kg than va Che de kg than

Cong ty da titre hien cong viec ke toan theo cac Chun mac lee than Viet Nam, Che de 14 toan doanh nghiep Viet Narn ban hanh theo Thing tu só 200/2014/TT-BTC ngay 22 thang 12 nam 2014 va cac thong tu hirOng Mn titre hien chuan mac lee than elm BO Tai chnh tong viec lap va trinh bay Bari cao tai Bao cap tai chInh dä cluqc trinh bay met each trung that va hop 19 tlnh hinh tai chfnh, ket qua kinh doanh va luting tien cfia Cong ty.

IV. CAC CHINH BACH KE TOAN AP DUNG

Nguyen tic ghi nhen cac khoan tien ;PA cac khan thong throng tien

Tien bao gem ten mat tai quy va tien gui ngan hang, tien dang chuyen. Cac khoan Prong throng tien la the khoan Mu tu ngan ban c6 tiled han thu hei hoc dao han Hieing qua 3 thing ke tir ngay mua, c6 kha nang chuyen ai de clang thanh met ltrong tien xac dinh va It rni ro tong viec chuydn doi thanh tien.

Nguyen tic kg than the khoan Mu fir tai chfnh

Khaan dau Pr duqc phan loai la nam gift den ngay dao han khi Cong ty c6 9 dinh va kha nag gift den ngay dao han. Cac khoan Mu hr nam gift den ngay dao han liao gem: the khoan tien gui ngan hang c6 kS' han nam gift den ngay dao han vdd mac dich thu lai hang ky.

Thu nhap lai teat khoan Mu tu nam gift den ngay dao han sau ngay mua (kw ghi nhan tren Bao cao ket qua hoat Ong kinh doanh tren co so du thu.

Y))

CONG TY TNHH MTV NBA XUAT BAN TONG HOP DA NANG Bain coo tài chinh Le 103- throng 30 thang 4, Q. Hai Chau, TP. DA Nang Cho nam tai chinh ket thtic ngay 31/12/2017

THUYET MINH BAO CAO TAI CHINS (Tiep theo) MAU 1109—DN

3. Nguyen tAc ke than DQ phai thu

Cac khoan ng phai thu clugc trinh bay theo gia tri ghi se trrr di cdc khoan dtr pitting phai thu kh6

Vic phan loai cac khoan phai thu la phai thu khach hang va phai thu khac duerc thge hien theo nguyen the sau:

Phai thu cüa khach hang phan anh cae khoan phai thu mang tinh chat thucmg mai phat sinh tir giao dich c6 tinh chat mua — ban giaa Ceng ty NIA ngutri mua la don vi deo lap \fed Cang ty.

Phai thu khac phan anh cac khoan phai thu khong c6 tinh thucmg ni, khong lien quan den giao dich mua — ban.

Du: phOng phai thu khO dal dirge, lap cho fling khoan no phai thu dOi can cir vao mei mu qua han elm cdc khoan ng hoe dg kien mac ten that c6 the xay ra, cu the nhu sau:

Deii voi ng phai tliu qua han thanh toan:

30% gia tri doi voi khoan ng phai thu qua han tir tren 6 thang den_dudri 1 nam.

50% gid tri doi veri khoan ng phai thu qua ban tit I nam den duel 2 nam.

/0% gia tri dei veri khoan no phai thu qud han tir 2 nam den cludi 3 nam.

100% gia tri doi veri khoan ng phai thu qua Ilan tir 3 nam tit len.

DOI veri ng phai thu chua qua han thanh toan nhung kh6 c6 ktra nang thu hei: can cir vao dg kien milrc Mn that cle l'ap clg

Tang, giam se du dg phOng ng phai thu kh6 dOi can phai trich lap tai ngay ket thtic Mm tai chinh dirge ghi nhan vao chi phi quan ly doanh nghiep.

4. Nguyen tAc ghi nhan hang Mn kho

Hang Mn kho dirge ghi nhan theo gia thap han giaa gia gec va gia tri thuan cep the thgc hien &rex.

GM gac hang Mn kho dirge xac nth nhtr sau:

Thanh pham: Cac dau sach Man chinh nhap kho ding ty nhung churl tieu thg trong Mm.

Chi phi san xuat kinh doanh de: clang: bao gem cac khoan chi phi nhu chi phi nhuan but, hi'eu dinh, hien son, ye bia,....

GM tri than cia the thgc hien.dtrgic gia ban troc tinh dm hang Mn kho trong sari xuat, kinh doanh binh thuang chi phi vac tinh de hoan thanh va chi phi true tinh can thiet cho viec tieu thu chimg.

GM tri hang ten kho dirge tinh theo plurong phap binh pan gia quyen va dirge hach toan theo phucrng phap ke khai thuirng xuyen.

Dv phOng giam gia hang Mn kho dirge lap cho tirng mat hang ten kho c6 gia g6c IOn hcm gia tri thuan cc') the thirc hien dine.

Tang, giam s6 du dkr phOng giam gid hang ten kho can phai trich lap ti ngay kat thlic Mm tai chinh dirge ghi nhan vac gid von hang ban.

5. Nguyen the ghi Wien va kith! hao TSCH

Tel sail cA dinh heti hinh

Tai san ce dinh tau hinh dirge trInh bay theo nguyen gid tit (-) gia tri hao men 1u9 ke.

Nguyen gia tai san c6 dinh hCru hinh la toan be chi phi doanh ngbiep phai be ra de c6 duct tai san c6 dinh tinh den thbi diem dua tai san do vao trang thai san sang sir dung theo dkr tinh. Cdc chi phi phat sinh sau ngay ghi nhan ban du dirge tang nguyen gia tai san c6 dinh neu cac khoan chi phi nay chat chat) lam tang Igi ich kinh te trong tucrng lai do sir dung tai sari. Chi phi phat sinh khi ghi nhan chi phi ban dau khong thoa man diet' kin nay thl dirge ghi nhan vao chi phi san xuat trong kjr.

Khi tai san cA dinh httu hinh dirge ban hay thanh 19, nguyen gia va gia tri hao mon My Ice dirge x6a s6 vA iai, phat sigh do thanh 19 dirge ghi nhan vao thu nhap hay chi phi trong Mm.

Tai san ea dinh httu hInh dirge khan hao theo phucmg phap duerng Mang dga tren thtri gian hau dung trey tinh eOa tai san. Thtri gian Mtn dung site tinh cho nhein tai san cg the nliu sau:

CONG TY TNHH MTV NHA XUAT BAN TONG HOP DA NANG Sao cao thi chfnh 1.6 103- cluang 30 thang 4, Q. Hai Chau, TP. Da King Cho nam tai chinh ket thc ngdy 31/12/2017

THUYET MINI! BAO CAO TAI CH1NH (Tip theo) MAU B09-DN

Loai TS

Nha cfra, vat kien trite

Phuang tien van tai

Nam 2017

(Nam)

50

8

6. Nguyen tic ke tan chi phi tra fru&

Chi phi tra truac bao gem cdc chi phi thvc te d phat sinh nhung c6 lien quan den ket qua boat deng san xuL kinh doanh cUa nhieu kjr Id todn. Chi phi tra nu& ciia Cong ty bao gem chi phi sau:

Chi phi tra trutt dai

Cac khan chi phi tra truerc ai han bao gem:

Gia trj c6ng cv clang cu mua dung;

Chi phi khac: Chi sad child try se lam viec, chi thiet U Website.

Cac khan chi phi nay duce coi la c6 kha nang dem lai Id fch kinh te trong Mang lai cho C6ng ty veri then han tCr inOt nam ft& ]en, duce van h6a dud hinh tin:re cac khoan chi phi tra trugc dai han va dugc plan be vao chi phi Mat Ong kinh doanh theo phucrng phap duemg thing trong thai gian 3 nam.

7. Nguyen tic ke than no OM tra.

Cdc khoan ng phai tra &me ghi nhan cho se tien phai tra trong tuong lai lien quan den hang Ma va djch vu da than duct.

Vic phan loai cac khoan phai tra là phai tra ngueri banya phai tra khac dugc that hien theo nguyen Sc sau:

Phai tra ngtrai ban plan anh cat khoan phai tra mang tinh chat thuong mai plat sinh tir giao djch mua hang h6a, djch vv, tai sari va ngueri ban IA don vi dc lap vai Ging ty.

Phai tra klac phan dub cat khan phai tra kh'Ong tO tinh thumg mai, khong lien quan den giao djch ma, ban, cung cap hang Ma djch vv.

Nguyen tAc ghi nhOn doanh thu chtra thyt hien.

Doanh thu chtra that hien IA doanh thu sach trg gia dirge Ser Tai chinh cap hang nam dOi vei khan hang Ma, djch va thuOc dei Meng dugc try gia.

Doanh thu sach trg gid dirge ghi nhan tucrng Ung voi so tien dugc cap Mi SO Tai chinh. Khi C6ng ty ban dugc sach try gid thl doanh thu chua that hien dirge ket chuyen vao doanh thu ban hang.

Nguyen the ghi nhan von chose heti

Von g6p aft chU si1 heti dugc ghi nhan theo se van that gOp aa sO Mu.

10. Nguyen tic va phunbg phap ghi nhOn doanh thu

Doanh thu dugc ghi nhan khi Citing!), c6 kha nang nhan dugc cat lçvi ich kinh te c6 the xac dinh clugc met cacti chic chin. Cat dieu kien cv the sau day ang phai dugc dap Ung khi ghi nhan doanh thu:

- Doanh thu ban hang dugc ghi nhan khi deng then them man 5 dieuyien: (1) Phan km raj ro vá Igi fch gin lien vgi quyen ser hitu san ipham Mac hang Ma da duet chuyer giao cho ngtrai mua; (2) Doanh nghiep khOng con nim gift quyen quail 19 hang Ma nhu ngutri sa Mu hang hea Mac quyen kiem sat hang Ma, (3) Doanh thu dugc xac dinh Mang doi chic than, (4) Cong ty da thu dugc hoac se thu dugc Icri ich kinh te tir giao djch ban hang, (5) Xac dinh ducyc chi phi lien quan den giao djch ban hang.

- Doanh thu cung cAp djch vy dugc ghi nhan khi deng thei tha man 4 dieu kien, gem: (1) Doanh thu duvc xac clinh mcmg (lei chat chin; (2) Cong ty c6 khA nang thu dugc lgi fch kinh te tlr giao clich cung cap djch vi el6; (3) Xac djnh duct ph& tong viec da hoan thanh vao ngay lap Bang can del ke tan; (4) Xàc clinh &rex chi phi phat sinh the giao djch va chi phi de hoan thanh giao djch cung cap djch vu de.

TrirOng hgp yiec cung cap djch vv Hen quan den nhieu ky thl doanh thu dugc ghi nhan tag Icy theo ket qua phan ding viec da hoan thanh vac, ngay lap Bang can doi Ice tan cila Icy de).

CONG TV TNHH MTV NBA XUAT BAN TONG HOP DA NANG Bao cao Uri chinh L6 103- dubng 30 thang 4, Q. Hai Chau, TP. Da Ning Cho nam tai chinh két [Mc ngay 31/12/2017

THUYET MINH BAO CAO TAI CHINH (Tier) theo) MAU B09—DN

Phi'n cang viec cung cap dich vu da Man thanh &roc xac dinh theo phucmg phdp danh gid ceng viec hoan thanh.

- Doanh thu Imat deng thi chinh

Tien la; ducic ghi nhan tit cu ser d6n tich, duvc xac dinh tren s6 du cac tai '<hoar) tien gbi va la; suat thuc te tang ky.

Nguyen tic ke than các khoan gram trir doanh thu

Kboan giam gid hang ban pilaf sinh trong ding kY tieu thu sAn pham, hang Ma, dich vj thi duce diet' chinh giam doanh thu trong

Cac khoan giArn gia hang ban trong kSi ciia co/1g ty chU yeti la gid tri hang ban tra lai.

Nguyen the N/A phirolig plidp ghi nhOn chi phi thud TNDN hien hanh

Thue thu nhap hen hanh la khoan thu e duce tinh clua tren thu nhdp tinh thue. Thu nhdp tinh thug chenh lech so vei lqi nhuan ke toan la do dieu chinh cac khoan chenh lech tam filen gift thue va k than, cac chi phi khong &roc ti-Cr cling nhir &lieu chinh cac khoan thu nhap khong phai chiu thu e Ira cac khoan 18 duerc chuyen.

Thu e suit thud thu nhap doanh nghiep hien hanh áp dung cho Min 2017 la 20%.

V. THONG TIN 130 SUNG CHO CAC KHOAN M1JC TRONG BANG CAN DO! Kt TOAN

Tien Ira tuong throng tin

SO cuOi nam SO dAu nam VND VND

Tien mat 116.300.845 19.984.034 Tien girl ngan hang 991.054.991 1.237.511.025 COng

4 1.107.355.836 1.257.495.059

.11 A V

Diu ttr tai chinh ngAn han :11

SE cued nam (VND) Se diu tram (VND) Gid geic GT ghi sa Gia gric GT ghi s6 L

lah ttr Ham gin den ngay dao han 2.314.000.000 2.314.000.000 2.314.000.000 2.314.000.000 - Tien gni c6 han tCr teen 3 thang den 12 thang 2.314.000.000 2.314.000.000 2.314.000.000 2.314.000.000 ging 2.314.000.000 2.314.000.000 2.314.000.000 2.314.000.000

Phil' thu khach hang

SO cuOi nam Se din nam VND VND

Lien doan Lao deng huyen Dai Lc 39.000.000 Cong ty CP Phat hanh sach TP.HCM 106.709.379 38.351.379 Cong ty CP Tri thirc Van h6a sach Viet Nam 62.433.000 30.213.000 Cac do`i tuvng khdc 244.829.122 701.167.371 ging 452.971.501 769.731.750

- 10-

CC/NG TY TNIIH MTV NHA XUAT BAN TONG HOP DA NANG Bao cao Lai chfnh La 103- dutmg 30 thang 4, Q. Hai Chan, TP. Da Nang Cho Mm tai chinh k& thim ngay 31/12/2017

THUYET MINI BAO CAO TAI CHINH (Tip theo)

4. Phdi thu khac

SO cuiii nam (VND)

MAU B09—DN

SO Cu Mtn (VND) Gia ge.c Dtr phOng Gia gem Dv phOng

Thm img 56.457.993 7.966.232 134.656.605 7.966.232 Thue GTGT du van duce khan trir 3.710.730 4.556.737 COng 60.168.723 7.966.232 139.213.342 7.966.232

S. Ng Au

SO cuOi nam (VND) S6 du nam (VND) Ten don vi CT du trich did g6c

lap dtt phOng CT co the

thu 116i CT da 'Erich Gia g6c

lap dg phOng CT c6 the

thu hOi Phãi thu khach hhng: XN Bao hi giAy 34.415.930 24.091.150 10.324.780 34.415.930 - 34.415.930 Cdc ded tugng Bac 47.428.317 38.615.526 8.812.791 47.428.317 41.750.733 5.677.584 Tra trute cho nguiri ban

Cong ty Van had Viet 12.189.002 12.189.002 - 12.189.002 12.189.002 Cac d6i hiring khac 33.459.366 32.251.260 1.208.106 33.459.366 13.485.008 19.974.358 Thm (mg

Nguyen Thanh Minh 7.966.232 7.966.232 - 7.966.232 7.966.232 COng 135.458.847 115.113.170 20.345.677 135.458.847 75.390.975 60.067.872

Hang ttn kho

- Ging cg, dung cu

- Chi phi SXKD do dang

- Thanh pham

- Hang Ma

- Hang girl ben

Cang

PIMA tra ngual ban

Ging ty CP In va Pith hanh sach Quang Nam

Nha sach TrI Viet

Cong ty CP Van hod A Chau XN In Ding hgp - CN Cty TNHH MTV X6 s6 KT va DV In EM NUng

Cdc dOi tugng kit

Cang

SO cu6i nam (VND) SO du nam (VND)

0

T A

Gid wic Di,r phOng Gia gric Dtr phong 1.105.985

23.768.636

1.111.079.567 (148.224.324) 158.151.981

210.501.065

1.105.985

18.505.000

1.233.252.569 (59.008.680) 174.787.931

251.279.578 (89.215.644) 1.504.607.234 (148.224.324) 1.678.931.063 (148.224.324)

SO cuOi nam (VND) S6 dAti nam (VND) SO c6 khâ nang Gid tri

tra ng S6 c6 kha nang Gia tri

tra ng

119.900.000 119.900.000

29.139.042 29.139.042

30.957.500 30.957.500

59.550.000 59.550.000

148.728.975 148.728.975

365.035.000 365.035.000

37.323.242 37.323.242

30.957.500 30.957.500

657.604.628 657.604.628 388.275.517 388.275.517 1.090.920.370 1.090.920.370

- 11 -

CONG TV TNHH MTV NHA XUAT BAN TONG HQP BA NANG Bao ea° thi chfnh L6 103- throng 30 thang 4, Q. Hai Chau, TP. Da NA-ng Cho nam tài chfnh ktt thnc nghy 31/12/2017

THUYET MINH BAO CAO TAI CHINH (Tip theo) MAU 1309—DN

12. Phai tra khac

SO cuti Mint SO dAu flan)

VND VND Ngan han 34.540.779 55.611.666

TM san Mira chtr giai guy& 17.566.290 Kinh phi c6ng doan 2.120.035 2.120.035 Bao hiem xa hi 1.924.994 5429.59! Cac khoan phai tra, phai nOp ngan han khac 30.495.750 30.495.750

Dai han 100.500.000 92.000.000 NhOn k9 qu9, k cugc dai han 100.500.000 92.000.000 COng 135.040.779 147.611.666

13. Von chi so ham

Bing d6i chitu biOn dOng cia vim ch a sd• Ian Vim Ban ttr

caa chi str hilu

VND

Quy du to phat tritn

VND

Lyi nhuan chum phfin phOi

VND

Ngutin van dal] ttr X DCB

VND

Tang cOng

VND SO du dam nam truarc 2.890.251.712 10.915.100.114 (1.709.681.163) 2.038.575.144 14.134.245.807 Lgi nhuOn nam trubc 30.940.458 30.940.458

SO dir cad rift trite 2.890.251.712 10.915.100.114 (1.678.740.705) 2.038.575.144 14.165.186.265 Lgi nhuan nam nay 17.293.908 17.293.908

SO Mr cut; nam nay 2.890.251.712 10.915.100.114 (1.661.446.797) 2.038.575.144 14.182.480.173

VI. THONG TIN B6 SUNG CHO CAC KHOAN MIJC TRINH BAY TRONG BAO CAO Kb' QUA HOIST DOG KINH DOANH

1. Doanh thu ban hang va tang cap dich yy

Nam nay

VND Nam fru&

VND TOng doanh thu ban hang va ming cap djch yy 4.881.183.314 5.223.675.288

- Doanh thu ban hang 4.881.183.314 5.223.675.288

Cac klman giam trir doanh thu 1.222.857 30.983.286 - Hang ban tra lai 1.222.857 30.983.286 Doanh thu thuAn 4.879.960.457 5.192.692.002

2. GM van hang ban

Nam nay Niim trot VND VND

Gia vtm caa hang Ma, thanh pham da ban 3.101.876.793 3.496.107.483 COng 3.101.876.793 3.496.107.483

0'

- 13-