bao cao tai chinh 2022 cua doanh nghiep, Slides of Economics

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I

CONG TY cO PHAN KNH DOANH LPG VIET NAM

aAo cAo rAr cxilrrx cxo ruAm rAr^ cxinn rEr^ rx0c^ lrcAv^ sr^ rxAnc^ rz^ rrrAn^ zozz

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o:

1 2 3 5 8 I

CONG TY CO PHAN KINH DOANH^ LPG^ VIET^ NAM

BAO CAO TAI CHiNH cHo NAM rAr cxirrrx rEr rx0c NGAy 31 rxAruc rz^ ruAm^ zozz

NOI DUNG

ThOng tin vd doanh nghiep

86o c6o^ crla^ Ban^ Gi6m^ d6c

860 c6o ki6m to5n cl6c l6p

Bdng c6n d6i k6 to6n (MEu^ s6^ B^ ol^ - DN)

86o c6o k6t qud hoqt dqng kinh doanh (M5u^ sO B (^02) - DN)

86o c6o luu chuydn tidn^ tQ^ (MEu^ s6^ B^ m^ - DN)

Thuy6t minh bao cao tai chinh (MAu^ s6 e og (^) - ol.l)

TRANG

I 7

{

10

CONG w cO PHAN K|NH DoANH LPG vtET^ NAM

BAo cAo cOA BAN^ G|AM OOC

Trech nhiCm coa^ Ban Gidm^ d6c^ cta^ C6ng^ ty^ diii v6i^ b6o^ cio^ tii^ chinh

Ban Gi6m tt6c cua Cong ty C6 phAn Kinh^ doanh^ LPG^ ViCJ^ Nam ("C6ng^ V) chiu tr6ch^ nhi9m^ lap bao cao Gi chinh th6^ hi6n trung^ thuc^ va^ hqp^ li^ tinh^ hinh^ tii^ chinh^ crla C6ng^ ty,^ tai^ ruay 31 thAng li-nii zozi, c0ng^ nhu r6t^ qu-6^ noqt^ oong'tinh^ doantr va^ tinh^ hinh luu^ chuyen^ tian te cua^ nim tai chinh k6t thuc^ vdro^ ngay^ nCu^ tren. Trong^ viCc^ lip^ b6o c6o^ tiri chinh^ ndy, Ban Gi5m d6c^ duoc y6u (^) cAu ph6i:

. (^) chen lua c6c chinh s5ch k6^ to5n^ phn^ hqp^ vd 6p dung m6t^ cSch^ nh5t qu6n; o (^) thuc hi6n c5c x6t tto6n vA udc tinh m6t c6ch^ hgp^ lf^ vi^ than trgng; va . (^) lip b6o c5o tdi chinh trcn co sd^ c6ng^ ty hoat tl6ng^ li6n^ tuc^ tru^ khi^ gid dlnh^ c6ng^ ty hoat d6ng liCn tuc la kh6ng^ PhU hqp.

Ban Giam d6c cua C6ns tv^ chiu trech nhi6m b6o ddm^ ring^ c6c^ sti^ s6ch^ ke^ toan^ d{ng^ d6n^ dE 0"". tniet raJra orv tria6^ mA^ niCn^ tinh^ hinh^ tAi^ chinh^ cOa^ C6ng^ tv.vdi^ dq chinh,x6c^ hqp^ lf^ tai ."itni,ioie.ira o6-riam^ co^ sd^ Ep'oao^ cao^ tai chinh tuen^ thrl^ theo^ ch6 do^ ke^ toen^ dugc^ trinh^ biv ;:H;6ilil;;&il; tEi^ cninn. Ban^ ciem^ d6c^ crl-a^ c6ns^ ty^ c0ns-ghiu^ tr6ch-nhiCm^ d6i ,Oi ,iet Oao v6 cac tdi sdn^ cua^ C6ng^ $ vA^ thuc^ hi6n c6c^ biCn^ phep^ hqp^ lf^ d6 ngdn^ ngta^ vd^ ph5t hiCn cec gian^ ian noec^ nhAm l5n.

PhG chuAn bAo^ cio^ tii^ chinh

Theo 6Ay, chgng^ t6i^ ph6 chuAn b6o c6o^ tai^ chinh^ dinh^ kBm^ tu^ trang^ 5 d6n trang^ 41.^ Biro^ cito titi

chinh ndv^ phdn^ 6nhirung^ thuc^ va^ hop^ ly^ tinh^ hinh tdi chinh cria^ C6ng^ ty.t?i^ ngay^31 th6ng^

12

[jn1'i;', ftil^ "ii"'r,Ei

qra (^) r.qtaOh'g iint' doanh vi^ tinh^ hinh^ luu^ chuy6n^ ti6n^ tC^ cho nem^ Gi chinh k6t thic cung ngiry^

"e,i

tiEl.,', (^) iii[ trop^ ,Oicac^ Cnu6n^ muc r6.toan^ ViCt^ Nam,^ Ch6^ dO^ KC

toan bo"nn nghiCiVi6t^

-l.lamvir c6c quy^ Cii..1n^ pnap^ I co li6n quan tt6n vi6c l6p^ vA^ trinh^ bay^ b6o cao tai chinh.

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c Ir II

I

Thay mit Ban G^ t!6c

Nguy6n Hdi Long Gi6m d6c/Ngudi^ Clai^ diCn^ theo^ ph6p^ luQt

Ha Noi, nu6c^ CHXHCN^ ViCt Nam

Ngay 28 thang^2 nim

I.PG EI

00

coNG c KINIT

I

pwe

BAo CAO^ KEM^ TOAN DQC LAP

ctn cAc c0 ooruc c0n'c0ru'c rY^ cO^ PHAN KINH^ DoANH^ LPG^ vlfr^ NAM

Chfng t6i^ Oa^ m6m^ toen b6o cao tai chlnh^ kdm^ theo cua^ C6ng^ ty^ C6^ phAn Kinh^ d-oanh^ LPG^ Viet

ttam ['cong ty")^ duoc^ Bp ngay 31^ thang^ '12^ nam2022,^ vd^ duo.^ c Ban-Gi6m 469^ cu.a^ c6ng^ ty^ phe

cnuAn ngay Z8 ihing2ndm2O23. 86o^ cao^ Gi chinh^ nAy^ bao g6m: bdng c6n 66i k6,to6n^ ngiy^31 th5ng 1i iam ZOZZI Oao^ c6o k6t^ qui^ hoat^ dOng^ kinh doanh vd b6o c6o^ luu^ chuy6n tien^ tC^ cho

"ar-taiininn

r.et tn,:" cung ngAy,ie, t'en,^ vi^ thuyct minh^ b6o c6o^ tai chinh^ bao^ g6m^ c6c chinh

sach k6^ toen^ chri y6u^ tu^ trang^10 den trang 41.

Trech nhiem cta Ban^ Giim^ d6c

Ban Gi6m d6c cia^ C6ng ty chiu tr6ch nhigm^ vB^ vigc^ l6p^ vir^ trinh^ bay^ trung^ thuc_va^ hgp^ ly.beo cao

tai chinn cria C6ng ty^ th-eo^ cac Cnu6n^ myc^ K6^ to6n Vi6t Nam, Ch6^ d0^ KA^ to5n^ Doanh nghiqp^ ViQt

f,lim va cac quy^ ttlni^ pn6p V co^ li6n^ quan d6n^ viQc^ lQp^ vi^ trinh baybao^ cao tai^ chinh^ va^ chiu tr6ch nniCm vA kiCm'so6t nOi^ UO^ ha^ Ban Gi6m tt6c x6c dinh^ li^ can thi6t^ dC^ dam bdo cho vi6c l?p^ vd iiinir- oay oio^

"ao

tai chinh kh6ng c6 sai^ s6t^ trong y6u do^ gian^ lAn^ ho{c^ nhAm^ l5n'

Tnech nhiem^ crla Ki6m^ todn vi€n

Tr6ch nhi6m cta ch0nq t6i la^ dua^ ra^ I ki6n^ vA^ bao^ cao^ tii^ chinh ndy^ dua tren^ k6t^ qud^ cu6c ki6m il;;: ffiild;a1ig""r,i"n r,ia1n^ Gfi^ g'"o^ o.^ cnran^ mr,rc^ Ki6m^ to6n viCt Nam. C6c^ chuAn^ mpc nar r5, "ai,

.t,onq toi tuan^ tnU

"nrln

,r" ri^ "5"

qry dinn ,e cao drlc nghA^ nghiQp^ vd^ l4p^ ke ii"l;'n ,a tn".'nAi iuOc^ il6,^ to6n de d?t^ duqc^ su ttdm^ b6o hEp^ lf^ v6 vi6c^ liQu^ b6o c6o^ tai^ chinh cta C6ng ty co^ con^ sai^ s6t^ trong y6u^ hay^ kh6ng.

C6no vi6c ki6m to6n bao gdm^ thuc^ hien c6c thrl^ tuc^ nhim^ thu^ thQp^ c6c^ bing^ chung^ ki6m^ to6n^ v ;; ;6 iic, ;;^ tilyet^ mintitrcn^ obo cao^ Gi^ chinh.^ c6c^ thtl^ tucki6m^ toan^ ctuqc^ lr.ra^ chqn^ dua^ tr6n GiO"an .,i, f6m^ to6n^ vi6n, bao g6m d6nh gi5^ rti^ ro^ c6 sai^ s6t^ trong y6u trong b6o c5o tdi^ chinh ;'il;ia;;;,irii, riL.^ ki,^ ti.l".n1e,^ oiln^ o';^ "e"-.^ nay,^ ii6-m toan vi€n d5.xem x6t ki6m soai nOi 6O^ cua C6ng ty li6n quan d6n^ vi6c Ep^ ua^ rinn^ bAy^ bdo^ ceo^ tai^ chinh trung^ thqrc^ vd^ hop^

l! ffi;'ilili G;;il",r^ iu;tiidm^ ioan^ pnt^ hqi^ v6i tinh^ ninn^ muc^ te,^ tuy^ nhicn^ kh6ns^ nhim^ mr,rc Oi"n O"i^ r^ y^ t<i6n^ vd^ hiQu^ qud^ cua ki6m so6t^ nQi^ b9 c0a-C6ng^ ty.^ C6ng^ vigc^ kiCm^ to6n^ c1ng bao otim vi6c d6;h qia^ tinh^ thich^ nrp^ *"^ cdc^ chinh s6cn^ kE^ to6n^ dugc^ 5p dung.vd^ tinh hqp^ ly^ cia U" "Ol

tinn rdtoan^ cUa^ aan^ diem^ d6c c0ng^ nhu^ d6nh gi6 vi6c^ trinh^ bdy t6ng th6 b6o cito^ tAi chinh.

Ch0nq toi tin^ tuAng^ ring^ c6c^ bing^ chrlng^ ki6m toan^ ma^ chung t6i^ dA^ thu^ thep^ ttuoc^ lA^ diy^ drl vd thich iqp c6^ nm^ c-o^ sdino^ y^ ki6n ki6m^ to6n^ cira^ ch[ng^ t6i.

il

iv il

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i (^) cni nhAnn cong ty TNHH Pwc (w1t Nem) tei HdNAi liri i6', xiirdiL,^ ia,na^ taninZ^ roitei,^ to^ ra,^ Khu^ th^ thi^ cAu^ Gi6v,^ Phudng Md^ ri,^ Quan^ Nam^ T^ Li6m' Hd Nai, vi1t Nan OT: +&4^24 3946 2246, www.Pwc.com/vn

CONG w CO PHAN KNH DOANH^ LPG^ VIET^ NAM

BANG cAN od^ KE^ TOAN

fttiu si5 a or (^) - o]'l

Tai nsay 31 th6ng 12 nem

MA

s6 TAt^ SAN

lOO TAISAN NGAN^ HAN

110 TiBn^ vd^ cdc^ khoAn^ tuong duong^ ti6n 111 Tidn 112 C5c khodn tuong duong^ tiAn

Thuy6t

minh

VND

42.',t51.709. 314.200.000.

52.1(x).000. 52.100.000.

350.691.159. 408.499.579. 990.129. 11.O20.s78. (69.81e.128.376)

36.189.733. 36.'189.733.

78.695.7'18. 5.8s7.890. 72.716.60/..@

121.224.

VND

327.O41.171.

3.501.662.93s 76.s04.011.

131 132 136 137

140 141

150 151 152 1s

Diu tu tii chinh ng5n hqn Ddu tu nim giir^ tt6n ngdy dao han

Cec khoan phai^ thu^ ngin^ hen

Phii thu^ ngSn^ han^ crla^ kh5ch^ hdrng

Trd tru6c iho^ ngudi^ b6n ng5n han Phdi thu^ ngSn^ han kh6c Du phdng phai^ thu^ ngSn^ hen kh6 ttdi

Hing t6n kho Hang tdn kho

Tii sin^ ngin^ hln^ kh6c

Chi phi trd^ tru6c^ ngdn han

Thue GTGT dusc^ khAu^ tru

Thu6 vd c5c khodn kh6c^ Ph6i thu

Nhd nuoc

4(a)

5

7 (a) 5

s(a) 14(a)

14(b)

8

C6c thuy6t^ minh^ ti?^ trang^ 1o^ den trang^41 B^ mot^ phln^ cdu thAnh b6o ceo^ tAi^ chinh^

nAv'

CONG w cO PHAN KNH DOANH LPG VIET NAM

BANG CAN oOI KE TOAN

(tii5p theo)

Miu si5 g^ ot (^) - otrt

Tai ngiy 31 th6ng 12 nem MA sti

200

210

TAI SAN (^) flEP THEO)

TAI SAN DAI HAN

C6c khoin phii^ thu^ dii^ hqn Phdi thu dai han kh6c

Tai san cii^ dinh Tii sdn c6 tftnn nu, ninn Nguy6n giir Gi6 tri khdu hao lty k

Tai san c6 dinh v6 hinh Nguy6n gi Gi6 tri khAu hao lCly k

Bat dOng sin dAu tu Nguy6n gi Gi6 tri khSu hao l0y k

Tai san do dang dai hen

Chi phi^ xiy dung co bdn dd dang

Diu tu tii chinh dii han

OAu tu g6p v6n viro dJn vi kh6c

DU phdng^ dAu tu tdi chinh ddi han

Tai san dai h?n khec

Chi phi tra^ tru6c^ dai han

VND

2.O90.223.

(4.596.457.73s)

21.020.287. 26.427.782. (5.407.494.639)

(2s.000.000.000)

237.'l84.978. 237.484.978.9%

VND

't0.000.000. 35.000.000. (2s.00o.000.0o0)

Thuyiit

minh

7(b)

10(a)

10(b)

11

12

582.627.906.820 579.077.671.

221 222 223

227

2Q 242

2fi

2g

260

26'l

4(b)

e(b)

27O TONGTAI SAN 1.456.6s6.227.079 1.840.159.269.

C6c thuyet minh ti, trang 1O den trang 41 la mol phAn^ cdu thanh bao c6o tai chinh ney

CONG TY CO PHAN KNH DOANH LPG VIET NAM

BAo cAo KEr (^) euA HoAr^ ogNG^ K|NH^ DoANH

MA si

Thuyiit

10 Doanh thu thuin vdi brin hAng^ vi

cung cdp^ dich vu

11 Gi{ vt5n hing b{n vi dich vr1^ cung^ cip

20 Loi nhuin gqp^ vE^ Oen^ hing^ vA^ cung c5p

dich vu

21 Doanh thu hoat d6ng^ tai chinh 22 Chi phi^ tdi chinh 23 -^ Trcng d6:^ Chi^ phi^ l6i^ vay 25 Chi phi^ b6n hdng 26 Chi phl^ qudn^ lY doanh nghieP

30 Lgi nhuf,n^ thuin^ t&^ hoat^ ttQng^ kinh doanh

zo

31 Thu^ nhAp^ kh6c 32 Chi phi khec 40 Lqi nhuan khec

50 T6ng^ loi^ nhuAn k6^ toan^ tru6a^ thuai

5'l Chi phi^ thuii thu^ nnap doanh nghi€p

("TNDN")hien hanh

52 Chi phi^ thue TNDN^ hoan lai

60 Lgi nhutn^ sau^ thu6^ TNDN

Meus6B02-DN

Nim tAi chinh kait thic ngiy 31 th6nd2lllm

VND

minh VND

Oi Doanh thu b6n hing vi cung ciip dlch vr1 4.601.402.94.488 4.O79.42s.418.

02 C6c khodn giim^ tru doanh thu

22 4.60',1.402.94/,.M 4.079.425.418.

23 (4.185.883.383.478)^ (3.654.958.5'18.905)

415.519.561.010 424.'166.869.

) I

I

(12.993.U2)

(9.6e8.630) (372.249.744.222) (49.571 (^) .161 .860)

(24.3s2.@1) (364.736.765.976) (59.371.43',1.142)

19.075.385.418 18.308.958.

1.550.117.597 327.922. (16.677.467) 1.550.117.597 311.245.

20.625.503.015 18.620.203.

(4.324.605.33s) (3.998.922.881)

16.300.897.680 14.621.280.

70 Lai cc, ban tren c6^ phii6u. 71 Lli suy giam^ tren^ c6^ Phi6u

Hoang Thi^ Thny^ Chi

Ngudi lqp

20(a) 20(b)

Thi DiQu Thtly

n trudng

47 447

Pha Nguy6n^ H^ i Long

ciam d6c/

Ngudi dai dien theo^ phap^ luat

Ngiry 28 th6ng 2 ndm 2023

K

C6c thuy6l minh ttr trang 10 d6n trang^41 li^ mQr^ phAn^ c5u^ thanh^ b6o c6o^ tdi chinh^ nAy.

I

CONG TY P A tlA

H yt

l( LP

CONG TT CO PHAN^ KNH^ DOANH^ LPG^ VIE.T^ NAM

BAo cAo LI.PU CHUYEN NEN^ TE 6treo phuong^ phep^ gi6n^ tiiip)

MA

sii

LUU CHUYEN NEN TU^ HOAT OONG^ KINH^ DOANH

ol Lqi nhuan k6^ toen^ tn^ Oc^ thu.i Didu chinh cho c6c khoan: 02 KhAu^ hao^ tdi^ sdn^ c6^ cinn^ Crsco) va

b6t dong san dAu tu

03 (Hoan nhap^ du^ phdng)/cac khoen^ dP^ phdng 04 L6 cnenn lech ty^ gie^ h6i^ doAi^ do d6nh^ gie^ lai^ c6c khodn muc ti6n i€ co^ g6c^ ngoqi^ tQ 05 Laiti,^ hoat dong dau^ tu 06 Chi phi^ lai vay 08 Lgi nhu4n t& ho?t dong kinh^ doanh^ trudc^ nh&ng thay d6i v6n luu^ dong (^09) Geng)/giam cdc^ khoan^ Phei thu 10 Gian/(tang)^ hang^ t6n^ kho 11 (Giam)fleng^ cAc^ khoan^ Phai tra 12 Giarn/(tang) chi^ Phi ra^ trutrc 14 Ti6n l6i vay^ dl^ trA 15 Thu6TNDN da^ nop 20 Lrnt^ chuy6n^ ti6n^ thuAn^ t&^ ho4^ dQng^ kinh doanh

LUU CHUYEN NEN^ TU^ HOAT OQNG^ OAU^ ru 21 Ti6n chi d0 mua^ sim,^ xdY^ drrng TSCD 23 TiBn chi cho^ ti6n gl}i^ c6^ kY^ han 24 Ti6n thu h6i^ tar^ tiAn^ giri^ co^ ki^ han 27 Tidn^ thu^ lni^ tiAn^ g0i,^ c6 trrE^ va^ Pi^ nhuan^ duqc^ chia 30 Luu^ chuyiin^ tiin^ thuin^ t&^ hoet^ dong^ dau^ fit

33 34 36 40

tvtSu si5 B 03^ - DN

NIm tai chinh k6t thtc ngay 31 thang 12 nAm Thuytit minh

2022 VND

39.680.380. (1.393.920.000)

(25.0ss.6s9.29s) 9.698.

33.866.003. (1 s.940.403.664) 58.234.265. (408.1s2.s09.s80) 1 .245.841. (72.467.594) (5.479.039.336) (3s6.298.310.088)

(27.544.040.918)

134.000.000. 23.325.35s. I 29.781 .31 tt.

20.000.000. (20.000.000.000) (10.642.048.95s) (r (^) 0.642.048.955)

20.625.503.015 1E.620.203.

2021 VND

45.045.071. 1.s76.363.

8.513. (18.028.119.139) 24.332.

tt7.246.365. 144.129.636. (s8.162.012.108) 317.684.198. (5.439.1 19.999) (87.101.s65) (1.491.088.293) 443.880.878.

024.8O4.s42) (88.000.000.000)

'16.297.815. 172.426.989.

(50.000.000.000) (11 (^1) .7s8.2s0) (50.11r.758.250)

l

1

I

I

LUU CHUYEN^ NEN^ TU^ HOATDONG^ TAl^ CHiNH Tidn thu tli vaY Ti6n chi^ trd^ nE^ g6c^ vay

Tidn cd tu€ da tra cho^ cht^ sd^ h0u

Luu chuyiin tiBn^ thuin^ t&^ ho?t dong^ tai^ chinh

50 Luu chuylin^ tiiin^ thuAn^ trong^ nem

60 Tian va^ tuong^ duong^ tiin^ dAu ntrm ;i

"A;i h;d.sitii tnaio6i ri^ sia h6i^ do6i quv^ d6i^ nsoai^ te

70 Ti.n vi tuong^ ttuong^ tiin^ cutii^ nam

Hodng Thi ThiY^ Chi

Ngudi lqp

P K

Thi Di6u Thtly

trudng

Nguy6n Hdi Long Gi6m d6c/

Ngudi d?i di6n^ theo^ Ph6P luat

Ngay 28^ thAng^ 2 ndm

(217.159.044.385)

573.5{0.753.

321.342.130.

252.177.137. (8.s13.949)

3

3 .516^ 573.510.753.

C6c thuydf^ minh^ tD^ trang^10 d6n trang^41 E^ mot^ phAn^ c6u^ thdnh^ b6o ceo tai^ chinh^

ney

o ; I

o o..o l(Il\lH tP0 (^) llt t{ ttl

CONG c0P

TY

H

A A

i

CONG TY CO PHAN KNH DOANH LPG^ VIET^ NAM

THUYET MINH^ BAO CAO TAI^ CHINH

cHo NAM rAr cnirux xEr rn0c rucAv^ ot^ rxAnc^ fiNAM^2022

tuiu sr5 a (^09) - DN

2 cAc cnirux sAcH KE^ roAN^ cHO^ YEU^ Ft€p rxeo)

Co so^ cOa^ viQc^ lip^ b6o c6o^ tdi^ chinh^ (tiiip theo)

86o c6o tai^ chinh^ kdm^ theo kh6ng^ nhim^ muc dich trinh^ biry^ tinh^ hinh^ tai^ chinh,^ k6t qua kinh doanh^ va^ tinh hinh^ tuu chuyen^ tiAn^ t6^ theo^ c6c^ nguyen^ t6c^ vi^ th6ng^ lC^ ke^ toan^ thudng duoc chAp^ nhin^ O^ c6c^ nuoc^ vA^ cac ttr6 cne^ khAc^ ngoii^ nu6c^ Viet^ Nam. C6c^ nguyenlic va inOng ie fe toan sr) dung tai^ nudc^ ViCt^ Nam c6^ th6^ kh6c^ v6i^ c5c nguy6n tac va th6ng ie rtioI"

-iai

"ac

nuoc vi &c trA cne nrac.

Nem tai^ chinh

Ndm tdi chinh cia C6ng ty^ OEt^ OAu^ tu^ ngdy^1 th6ng^1 d6n ngey 31^ thang^ 12'

Don vi tiAn^ te^ s&^ dgng^ trong^ f6^ to6n

C6ng ty s0^ dung^ don^ vi^ ti€n^ tQ^ trong^ k6^ to6n^ vd^ trinh^ bay^ tren^ b6o c5o^ tdri^ chinh^ ld Ddng

ViCt Nam ("VND"^ hay'D6ng").

cec loai^ ti^ gie hiii^ do6i^ 6p^ dung^ trong^ k5^ to6n

c6c nghigp vu ph6t sinh^ bing^ ngoai t9^ duo.^ c^ quy^ tt6i^ theo^ ti^ gia^ giao dich^ thsc^ t€-6p^ dvng ta ndv (^) itratlinn ngnigp^ vvlCh6nh^ lQch^ ti^ gi6^ phat^ sinh^ tu^ c5c^ nghicp^ vu^ niv^ duoc^

ghi

nnariri ti'u^ nhAp hoEc^ chi phi trong b6o^ c6o^ k6t^ qud hoat^ dQng^ kinh^ doanh'

Tii sdn vd no ph6i^ trd^ bing^ tian^ te^ co^ g6c^ ngoai t6^ tai^ ngdy-cia^ bing^ can^ d6i^ k6^ to6n^ tan r"Jo"q. qryd6i^ tneo^ t! iia mui^ va^ t|^ gia-b6n nSo?i^ te^ cia^ ngan-hanP.thLtop1i-1?i COng ty^ thubng^ *uy6n^ co^ giao dich^ ep^ dung tai^ ng?ry^ cria bdng c6n tl6i^ ke^ toan-^ 9.'-",1T:"

ngoii iC^ goi^ ng'An^ irang^ tqi^ ngirv^ cua^ b1n-O^ can^ d6i^ !e.t9.an duoc^ quv^ doi^ theo^ t',^

gra mua cia chinh nsan^ hdng^ tnuond^ rirai^ noi^ c6-ng^ ty^ mo^ tai^ khoan^ ngoai^ t9^ ch6nh Fcn.ty tt inZtli.n tr"riec^ qri^ o6i^ nai^ ougc^ ghi^ nhenia^ thu nhap^ hoac^

chi phi trong b5o c6o^ k€t qud hoat d6ng kinh doanh.

TiEn vi cic khoan^ tuong duong^ tiBn

Ti6n vd c5c khoan tuong^ duong^ tiAn bao^ gdm tidn^ m?t^ tai qu!',^ ti6n^ goi^ ngdntdrng,^ ti€n

;;ft ;ry6", iffi^ ggi^ knins^ k!,-han^ va^ caJkhoin triu^ tu ngin^ han kh6c co^ thdi^ hqn d6o han ban tliu^ kh6ns^ qu6^ ba^ th6ng.

CAc khoin phai^ thu

C6c khodn^ ph6i^ thu tha^ hiCn-gia^ tri ghi s6 crla c5c khodn^ phii^ thu-^ kh16^ f3nS

gdm cac ffrodn ohdiihu manq^ tinh^ ch{ithuong^ mqi phet sinh^ tu^ giao dlch b5n^ hAng^ h6a, cung cap dichvu;VacackhoAnphiithukh6ckh6ngc6tinhthuongmai'kh6nglienquangens:?o oiin uai' hdns^ h6a^ vd cuns^ €p^ dich vu. Du phdns^ c6c^ khodn^ phEithu^ kh9^ 99lii?:J?p ciro ttrno khoEn ph6i^ thu cdn^ c0^ vao^ thoi^ gian qua^ hqn^ tri^ no^ g6c theo cam^ kel^ n-g^ ban il (^) iil;.g ti;h i6n ,iCi gi,^ han.no giga^ &c^ b6n).^ C5c^ khodn phai thu^ tlusc^ xec dinh la

kh6ng th6 thu hdi s6^ dugc^ x6a^ s6.

Cac khoan^ ph6i^ thu^ duoc^ phan^ loqi^ ngin^ hqn^ vd^ dAi h?n^ trCn^ bary^ 91.-dPi k9^ 19."." c0 theo ki'^ hqn con^ lai^ crla c6c khodn^ phdi^ thu tai ngey cua bdng can doi kc toan =L

tol^ ngay

den han thu hdi.

2.',|

I, )

Pr
7, t

i

:

CONG TY CO PHAN KNH DOANH LPG^ VIET^ NAM

THUYET MINH BAO CAO TAI^ CH|NH

cHo NAM rr cxil,tx xEr rxUc NeAv sr rnAruc^12 NAM^2022

2

(a)

(b)

cAc cxir'rx sAcx xE roAru^ cxU^ vEu^ ltEe rxeol

Hdng tdn kho

H?rng tdn kho^ Ctugc^ tn6^ niCn^ theo^ gi6^ th|p^ hon gi1a^ gi6^ g6c vd.gi6^ tr!^ thuAn co^ th6thr-rc

hiCn ctuoc. Gi6 g6c^ duoc^ x6c dinh tr6n^ co sd^ binh qu6n gia quy6n va bao g6m tat ca cac

chi phi^ mua, cnl^ pni^ cn6 bi6n^ vi^ c5c chi^ phi^ khec^ c6^ duoc^ hdng^ tdn^ kho.d dia^ di6m^ v?t trang th6i hiQn tai. Trong^ truong hop^ c6rc^ sdn^ ph6m^ duoc^ sin^ xu6t,^ gi6r^ g6c^ bao^ g6m t6t cd &c chi phi^ truc ti6p^ vE^ chi phi^ s6n^ xu6t chung^ dua^ tr6n^ m6c^ d0^ hoat dqng binh^ thudng. Cia it^ tnuAn^ coitr6^ tnrrc^ hiCn^ dugc^ li^ gi6-b6n^ uoc^ tinn^ cua^ halg^ tdn^ khotrong^ ndm^ kinh doanh binh thudng tru^ chi^ phi^ u6c^ tinh^ dC^ hoan^ thdnh^ sin^ ph6m^ vA^ chi^ phi^ udc^ tinh^ cin thiCt cho vi6c ti6u thu.

COng ty ap dung^ phuong^ ph6p k6 khai^ thudng^ xuy€n d6 hach^ toan^ hdng tdn kho'

Du phdng^ ttuoc^ lap^ cho hdng tdn kho bi^ l6i^ thdi,^ cham^ luu^ chuvan^ vi^ o!^ lrOno,-C.lcnf le{t oibi moin ou^ pndng^ phii^ lep^ d^ cu6i^ nam^ k6^ to6n^ niv^ vd khodn^ du^ phdng^ d6^ l?p^ d^ cu6i iam f6^ toan^ tiuoc^ aiic^ ghinhan^ tang^ hodc gidm gi6 v6n^ hing^ ban^ trong^ nem'

Diu tu^ tii^ chinh

Diu tu nim gio^ diin ngiY^ dio^ han

C6c khodn rtAu^ tu^ n6m^ gi0^ tl6n^ ngdy^ d5o han^ lA^ cdc khodn d5u^ tu^ mA^ Cong^ ty^ c6^ i^ dinh

v?r co khd ning^ gi0^ d6n^ ngiy^ d6o^ h?n.

C6c kho6n ddu^ tu^ nam^ gio den^ ngiy^ d6o han^ bao^ g6m^ c5c^ khoin^ tidn^ goi^ ng6n^ h?rng^ c

ilh;;.-&;kh";n oAuiu^ ndv^ ba-n'dA,^ d,ro"^ ghi^ nhan^ theo gi6^ g6c^ sau^ do'^ Ban Gi6m C6c inUc hi€n vi6c ri^ soat d6i^ vdi^ tat ca c5c khodn^ dAu^ tu^ tt6 ghi^ nhin^ du^ ph6ng vao^ cuor

nim.

Du ohdno oi6m^ qi5^ diu^ tu^ nam^ gi0^ d6n ngdy tl6o h?n^ duo.^ c lap^ tr6n^ co sd^ co^ bing^ cfrring cnSt cnSn-ctro^ th6y mqt ph6n hodc toan^ b0^ khoan^ dAu^ tu^ co^ thC^ kh6ng^ thu^ h6r^ ouo.c. Ctre"n re"h gii,^ 11i.ran^ ou^ phdng^ i?p^ 6 cu6i'nim^ k6^ to6n^ nAy^ vd^ rnqn^ !y phong 'l6l4p ; ;;6;eri6io6n t-oi^ buEJghi^ nhan tang ho5c^ sidm chi phl tai^ chinh^ trons^ nim. xn"a" J,r fndng ouoc^ hoan^ nhApih6ng vugt^ qu6 gi6 tri ghi s6 ban^ dAu'

C5c khodn^ dAu^ tu^ nam^ giir^ d6n^ ngiry^ dao^ han^ duqc^ phan^ loai^ ngin^ h?n^ va^ d-ai^ h?n tren b6ng c6n^ O6i^ fe^ to6n c6n^ cu^ theo.kj'han^ cdn,lai crla c6c^ khoSn^ dau^ tu^ nam gru oen ngay tt6oian tai ngdy cua^ bing^ can d6i kc^ toan^ d6n ngdy^ tl6o^ han'

Diu tu g6p v5n^ vAo^ don^ v!^ kh6c

DAu tu qop v6n^ vio^ don vi^ kh6c ld^ cac khodn-dAu^ tu^ vao c6ng^ c-u^ v6n^ cta^ 0,9n^ v!^ $iap

nrurno k]ndno co quvan ki6m so5t ho6c ttdng ki6m so6t, kh6ng co dnh^ hudng^ dlng^ kC-d6i

vdi b6n duEi dAu^ iu.^ C6c^ khoin^ d6u^ tu^ nay duEc ghi nhan ban^ d-au^ theo,gia^ goc-^ sau d6, Ban Gi6m.d6c thr,rc^ hi€n^ vi6c^ ri^ so6t d6i^ v6i^ tat^ cd c6c khodn^ dAu^ tu^ dE^ ghi nhan^ du phdng vdo cu6i ndm k6 to6n.

wtSu si5 e (^09) - DN

CI \

T, ,. I

CONG

'"

CO PHAN KNH DOANH LPG VIET^ NAM^ *,,SU SIi A OS (^) - Ot{ THUYET tttrux aAo cAo^ rnt^ cxitrtx cxo ruAm^ rat^ cxil.tx^ rEr rx0c^ NGAY^31 rxAruc^ fiNAM^2022

z cAc cxirux sAcx xE^ roAru^ cHU^ YEU^ flEP rHEo)

2.9 Tdi sin c6 dinh ("TSCD")^ (tiiip^ theo)

Thanh l'!

Ldi hoic tO^ ph6t^ sinh do^ thanh ly^ nhuong^ b6n^ TSCD^ duoc^ x5c^ dinh^ bing^ s6^ ch€nh^ l6ch gi1a si! tiAn thu thuAn do thanfr lf.v6i^ gi6^ tri cdn^ lai^ cua TSCD^ vi^ 6uoc^ ghi nhan^ la thu nnap noac chi phi^ trong bAo^ c6o^ k6t qud hoat^ dong^ kinh doanh.

Chi phi^ xdy dVng^ co^ bAn d&^ dang

Chi phi^ x6y^ dlrng^ co^ bdn^ dd^ dang^ th!^ hien gi6^ tri^ cia^ c5c^ tdi^ sdn^ trong_que^ trinh^ lfp^ dit ho{c xAy dung pnuc^ vu^ muc^ diclr^ sdn^ xuSt^ cho^ thu6^ ho{c^ qu6n^ tri,^ hoaccho^ bat^ kimuc dich nao rhac, auqc^ ini rinan^ tn"o^ gi6 g6c, bao g6m tban^ nO^ cni^ phi^ €n^ thi6J^ de^ xay oung ;oi hoic^ srli^

"n-o", "ai

tao, md rqig trav^ traig^ bi lqi^ ki'thu?t^ cong-trinh^ KhAu^ hao i,i"

-nnOng

Gi sdn ndy, cgng^ gi6ng nhu^ cdc loai TSCD kh6c,^ s6^ bAt^ dau^ duoc^ trich^ khi^ Gi

sdn dE s5n sdng cho^ muc^ dich^ srl^ dung.

2.1O Thu€ tii sin

Thu6 hoat atgng la loai^ hinh^ thuC^ TSGD^ md^ phAn^ ldn^ rti^ ro^ vi^ lEi ich^ g5n^ lidn^ voi^ quyen ta nO, iU"^ iaisan^ Uir6c^ vA^ b6n cho thu6.^ Khoin^ thanh to6n^ du6i^ hinh^ thrlc^ thuC^ hoat rl6no duoc hach to6n vao^ b6o^ cao^ k6t^ qui^ hoat^ d6ng^ kinh doanh^ theo phuong^ phap OuO'ng tnang^ dua^ tren^ thdi^ h?n^ thue^ hoat^ d6ng'

2.1'l Bit^ dong^ stn^ dAu^ tu

Nguyen gi6^ cia^ b6t^ tl6ng^ sin^ dAu^ tu^ li^ todn^ b6 c6c^ chi.phi^ (tiAn^ ho?c^ tuong^ -ttuong tien) ,E 6Onritv oa ra^ noi'c diairi. t q'p^ ty ",f"

&c rhodn xnat oda^ ra^ trao^ tt6i o6^ c6^ dusc^ bAt ;od-ji ,iar1"^ tinn?cii^ r,Ji^ oiSm'mua^ hodc^ x6y^ duns^ hoan.thanh b6t^ d6ns.s6n^ trau^ tu

6. La" chi phi phat^ ;;h;^ lni nnan^ uan^ oA,^ tni'o.iqc^ ghi^ tans^ nguyCn^ si6^ b6t dqns ;, a;^ il^ ;6;^ ;a;^

"hi

pni (^) nai cnSc'cn6n tirm t6ns^ tqi^ ich.^ kinh^ t6 trons^ tuons^ rai^ do^ srl

OUng iai sdn d6. C6c

"ni

pni phat sinh kh6ng th6a m6n didu^ kiQn^ t€n^ duoc^ ghi nhan^ la chi phi^ kinh doanh^ trong^ nem.

Khdu hao

B5t dong sin^ ttAu^ tu^ n5m gio-d8 cho thu6 bao g6m nha^ c0a,^ v6t^ ki6n^ truc^ dugc^ khSu^ hao

Geo pn,long^ pnap Ouong"thflng tren^ thoi^ gian^ hiru^ dung^ u6c^ tinh^ la 32 nem. Gi6^ tri^

phii iitrariro fa-ngryen gia^ cIa^ U6t-OOng^ sin^ dau^ tu^ n5m^ giir^ dd^ cho thuC ghi trCn^ b5o c5o^ tAi chinh tru^ di gia [ri^ thinh^ lf^ u6c^ tinh^ cr]a^ b6t^ dQng^ sen^ d6'

,

;

I

't

coNG w cO PHAN K|NH DoANH^ LPG^ vtET^ NAM

THUYET MINH^ BAO CAO TAI^ GHINH cHo NAM rA cxinx KEr rH0c^ NGAv^ er^ rxAnc nuAvi^ mzz

z cAc crirun sAcn^ xE roAru^ cxU^ YEU^ flEp rneo)

d6n han thanh to6n

2.'14 Vay

r'lau si5 g^ og (^) - DN

2.12 Chi phi^ tri^ tru6c

Chi ohi tra^ tru6c^ bao qdm cac chi phi^ tri^ trudc^ ngin^ han^ vi^ chi phi trd^ truocdii^ hAn^ kCn bdng c€rn^ d6i^ kC^ toan.^

-Chi

phi trd truoc ngin han phdn^ Anh s6 ti6n trd^ truoc^ tl6^ duoc^ cung

cap-Oictr vu;^ ho{c^ c5c c6ng^ cr;,^ dqng^ cu^ kh6ng^ th6a^ man diBu kien ghi^ nh4nTSCD;^ trong

hbang tn6i gian^ kh6ng^ qua^ tZ^ tn6ng hoac mqt chu^ ki^ sdn^ xuAt kinh^ doanh^ k6^ tir^ ngdy trd trudc. Chiphi trd^ truoc^ ddi^ han ph6n 6nh s6 ti6n^ tri^ truoc^ d6^ tluoc^ cung c6p dich^ vu;

ho{c c5c c6ng cu,^ dvng^ cu kh6ng th6a m5n^ tlidu^ ki6n ghi^ nh6n_TSCD;^ co^ thdi^ han^ tr6n^12

thSng hoic non morcnu k!'sdn^ xuAt kinh^ doanh^ kA^ ta,^ ngay tra^ tnroc^ C5c^ khoen chi^ phi tri tiroc ndy dugc ghi^ nhAn^ theo gi6 g6c vir^ cluoc^ phan b6 theo^ phuong^ ph6p^ duong thing dua tren thdi^ gian^ hou dung^ udc^ tinh.

Gi6 tri v6^ binh gas^ dd dua^ vio^ sr) dung^ dugc^ phAn^ b6 viro^ chi^ phi theo^ phuong^ ph6p oudng tring tr6ng^ vdng^ 10 n6m. Nguy6n^ gi6^ binh-gas mua vdo-bao^ S6.m^ di^ phi^ mua binh g'as va

-cac

cni phi li6n quan^ khec^ dA^ binh^ gas^ d^ vdo trang^ th6i^ san sang^ sft^ dung.

Tidn rhue^ d6t tra^ tru6c^ cho c6c^ hgp^ ddng thue d6t kh6ng^ dugc^ ghi^ nh6n.vAo TSCO v

hinh theo Thuy6t^ minh 2.9^ thi ghi^ nh6n^ vdo^ chi phi^ tri^ tru6c^ vd^ dugc^ phan^ bO^ theo^ phuong ph6p tludng thing theo^ thoi^ hqn thu6 trd^ truoc.

2.13 No phai^ tra

C5c khodn nq phei tra^ duoc^ phan loai^ dua^ vdo^ tinh^ chAt^ bao gdm:

. phai trd nguoi b6n g6m c6c khoan^ phai^ tra^ mang^ tinh^ ch{t^ thuong^ mai phet^ sinh^ tt oiao dich^ mua^ hdng h6a^ vA^ dich vu; vd . (^) Fnei t;a khac gdm-cac^ khoin ph6i^ trd^ kh6ng co^ tinh^ ch|t^ thuong^ mai^ vit^ kh6ng^ li6n quan d€n giao dich mua hang h6a^ vi^ dich^ vu.

c6c kho6n no phdi^ trd^ ttuoc^ ph6n loai^ ngSn^ hqn^ vi^ cldi^ hen^ tr6n^ beng can d6i^ \6 t9.9n^ c1n co theo k}, hqn con^ lai^ cia^ c5c khodn phai tre^ t?i^ ngiry cua b6ng c6n d6i kc toan^ toi^ ngay

1 t

I

i Vay^ bao g6m c6c kho6n^ tiAn^ vay^ tu^ c6c ngan hdng, t6^ ch0c^ tii^ chinh,^ c6ng ty^ tdri^ chinh^ vA

c5c d6i tuong^ kh6c.

C6c khodn vay duoc^ phan loai^ ngSn^ h4n^ vi^ ddi hqn tr6n bdng^ c,an^ !61 1f to6n-cin^ crl theo fi hAn cdn^ tei^ ita^ cac^ fnodn^ vay^ tai ngiry^ cua^ bdng can^ d6i ke^ to6n^ tdi^ ngdy^ tl6n^ hqn thanh toan.

Chi phi^ tli^ vay li6n quan^ truc^ ti6p^ d6i^ voi^ ho?t^ al6ng^ xay^ dung^ hodc^ sdn xuSt^ b6t^ xy^ lai sdn

OU t'ie,

"nr6'n

se duqc v6n n6i^ trong^ thoi^ gian md^ c6c^ tdi sdn^ nay^ dugc^ hoan^ thanh^ va

chuAn bi dua vdo sr) dunq. O6i^ voi^ cac khodn vay chung trong d6 co^ sO^ dung von^ cho

,r" oi"n oa, t,^ av^ o"i'ts-hoa"^ sdn^ xu6t u6t^ ry^ tai-san^ di^ tiCu chu5.n^ thi^ C6ng ty xac dinh chi ohi di vav duoqv6n tr-6a^ theo^ ti^16 v6n h6a d6i^ vdi^ chi phi^ lfry^ k6 binh^ quin^ gia^ quyCn pnai rinn cno viqt Cau tu x6y dung^ co^ b6n^ hoic sin^ xuat^ tai^ s6n^ ttt^ ti6u^ chu6n^ d6.^ T9.^ lQ iar-n OuC" t'r'nn^ tneo^ ti^16 fai^ siSt^ binh qudn gia quygn cua c6c khodn^ vay cht,a^ tr

trono nam. tru c6c khodn vay^ riCng^ bigt phqc^ vr,r^ Cho^ mgc^ dich^ hinh^ thanh^ m6t^ tdi^ sdn^ cy

ina.tni pni^ Oi^ ,ay^ kn6c^ ttuqc^ ghi^ nhan^ trong^ bao^ c6o^ k€t^ qui^ hoat^ dqng^ kinh^ doanh^ khi phat sinh.

CONG Ty c0 PHAN KNH DoANH LPG vtE.T^ NAM^ miu sii s oe _^ DN THUYET MINH BAO CAO TAI^ CHiNH

cHO NAM TAI CH|NH^ KET THUC^ NGAY^31 THANG^12 NAM^2022

2 CAC CH|NH SACH KE^ TOAN^ CHU^ YEU^ OEP THEO)

2.19 Phan^ chia^ lgi^ nhufln^ (ti6p^ theo)

C6ng ty trich l6P qu!^ nhu^ sau:

(a) (^) QuI diu tu (^) PhAt triAn

eu! dAu^ tu^ ph6t^ tri6n^ duo.^ c^ trich lap^ tu^ LNST^ TNDN crla C6ng^ $^ vd-duoc^ c5c^ cO^ d6ng

pnli ouiCt tal oai hOi odng co^ cong.^ QuV^ dugc^ sr)^ dung^ dB^ ttAu^ tu^ md^ Ong^ quv^ m6^ kinh

doanh cta C6ng ty.

(b) (^) Qu! khen thuOng, (^) Phtic lqi

Quykhen thuong,^ phrlc^ loi dugc^ tfich^ lap^ tu^ LNST TNDN crla^ c6ng^ ty^ vi^ ttuEc^ c6c^

c tr6no oh€ duvet t;i Oai hOi^ d6ns^ C6^ OOng.^ Quy^ duEc trinh bdy^ lA^ m-6J^ khoen phai tra^ trCn a;il A; o6ir,e iban.^ Oui^ ouq;c^ sri,^ dung^ d6 i,hi^ tra^ c5c^ khoin^ phic^ loi^ cho cirn b6^ cons

(a)

nhan viCn cia^ C6ng^ tY

Ghi nhfln^ doanh^ thu

Doanh thu^ b6n^ hing

,]:

2.20^ ,l

(b)

Doanh thu^ b6n hdng^ duoc^ ghi^ n-han^ trong b6o cao^ k6t^ qu6 hoat ttong^ kinh^ doanh^ khi^ d6ng

thoi th6a m6n tAt c6 ndm (5)^ didu^ kiQn^ sau:

o (^) C6ng g^ d6 chuyen giao^ phAn^ l6n^ nli^ ro^ vA^ loi^ lch^ gin^ liBn^ v6i^ quyAn^ sd hou^ sdn^ pham

hoec hano h6a cho ngudi^ mua;

. ;;;'; iH;;;; ;h sio quvBn^ qudn^ l1i^ sdn^ phAm^ hodc hdns h6a^ nhu nguoi sd ffii;; (^) ;h-Ari noa"^ nanri'noi,^ noac'quvAn ki6m so6t sdn pham^ hoic^ hdns^ h6a: . (^) Doanh thu duqc x6c dinh tuong^ d6i chSc^ chSn; o (^) C6ng ty s6 thu duoc loi^ iclr^ kinh^ 6-^ tu^ giao dich b6n^ hAng;^ vd . (^) Xaciintr ctuoc chi phi^ liCn^ quan^ d6n giao dich b6n heng'

Doanh thu^ kh6ng^ dugc^ ghi^ nh6rn^ khi^ co^ y6u^ t6^ kh6ng chSc chSn^ mang tinh trong y6u

(^) vd [ha nang tn, Ou-qc tidn^ oan^ nang^ hoec kha ndng hdng b6n bi tr6 lai'

Doanh thu^ duoc^ ghi nhan phu^ hop v6i^ bdn ch6t^ hon^ hinh^ thuc^ vd^ duoc^ phan^ b6^ theo

nghia vu^ cung^ r?ng^ hang h6a.

Doanh thu^ cung^ cdP^ dich^ vu

Doanh thu cunq cAp^ dich^ vu^ duoc^ ghi^ nhAn^ trong b6o^ c6o^ k6t^ qud^ hoqt^ dong^ kinh^ do.anh

r.ni .jiln ,u^ Oaf"q"^ ,irng^ cAp,^

'Oing cSch tinh mgc dOtoan^ thdnh^ cta^ ttlng^ giao dich' il"l;; ;;d^ aann sia tlre^ diih^ ,r^ 6a^ *ns^ c5p^ so^ v6it6ns^ kh6i^ luqns^ dic-h^ vqph.qilp

Cip. Doann thu cung^ CAp^ dich^ vu^ chi^ duoc^ ghi^ nhAn^ khi d6ng tlxoi^ thoa man^ Don^ (4)^ oreu

kiCn sau:

o Doanh thu 6ugc x6c dinh^ tuong^ dOi^ chSc^ chin; o (^) C6ng ty co kha ndng thu^ dugc^ tqi ich^ kinh t6^ tir^ giao dich^ cun-g^ c6p-^ dl*.YY,d.o;.

. (^) xac-oinn duqc phAn^ c6ng vi€c^ d6^ hodn thdnh^ tai^ ngdy^ cia^ b6ng can d6i ke toan; va . (^) X6c dinh Ougc ini phi^ ph;t^ sinh cho giao dich va^ chi^ phi^ dB^ hoan thanh giao dich cung c5p dich vu tl6.

coNG TYCo PHAN KNH DOANH LPGVTETNAM M5u s6 BOs_DN THUYET MINH BAO CAO TAI^ CHINH cHo NAM^ rAr^ cxirur^ KEr^ rHUc^ NGAY^ 3r^ rxAruc^ f^ NAM 2022

2 cAc cxirux sAcx xEroAru^ cxO^ YEu^ gt€erxeol

2.2O Ghi nhfn doanh thu^ (tii5p^ theo)

(c) (^) Doanh thu v6 binh gas

Tian ki qui' v6 binh^ ga-s^ nhan^ duEc^ tu^ khach hang^ dugc^ ph6n^ b6 vao^ thu^ nhap^ theo

pnuong in'ap OuOng 65ng trong vdng^10 nam^ tuong^ ung v6i^ thdi^ gian-phan^ b6-gi6^ tri v

binn gri.^56 tiAn^ dai^ cqc^ con^ laichua^ phAn^ b6.^ vAo^ doanh thu^ cluoc^ phdn 6nh^ t€n^ khodn

muc phdi^ ka^ dai han kh6c^ trCn^ bdng c6n d6i^ kE^ to6n.

(d) Thu nhlp lii

Thu nh6p^ lai^ dugc^ ghi nhan khi^ ttuoc^ hudng.

(e) Thu nhApt&c6tuc

Tfu nhip tu^ c6^ toc dugc^ ghi^ nhAn khi^ C6ng^ ty^ x5c^ lap quyAn^ nhQn^ c0^ toc ttr^ c6c^ don^ vi ddu tu.

2.21 Cac khoan giim^ tr}^ doanh^ thu

c6c kho6n gi6m^ tru^ doanh^ thu^ bao gdm chi6t^ khSu^ thuongmqi,^ !ang-b1l bi^ trd^ lai^ vit

giam gia naig b6n. Cdc khoin gi6mtru^ doanh thu phet sinh cirng ndm ti6u thu^ s6n ph&m,

iing fr6r, diih^ vu^ ttugc^ ghi^ nhQn^ ttidu chinh gidm doanh^ thu nam^ phet sinh'

C6ckhodngiamtrudoanhthud6iv6isanphAm,hdnglog,l'..1.'Utieulhutrongnam' pnat "int

sa-u ngdy cria^ odng^ can^ e6ite^ to6n^ nhung^ trudc^ thgi^ ttilm^ phirt^ hdnh beo c5o iai cninn ouqc gninh?n^ dieu^ cfiinh^ gidm doanh^ tlu^ crja^ nim^ l6p^ bito^ c6o'

2.22 Gi6^ viSn^ hang^ b6n^ vi^ dich vu cung c6p

Gi6 v6n hdng b6n vd dich vu cung c5p^ E^ t6ng chi phi ph6t sinh_coa-thinh phAm,

(^) hang nO", ,at i" irat^ oan^ va'Oicn^ vu cung c5p cno^ Xnacn^ hang trong nam, aluoc ghi nhan^ theo nguy6n tic^ phir^ hqp vdi^ doanh thu vd nguy6n^ tic^ th6n^ trong'

2.23 Chi phi^ tii^ chinh

Chi Dhi tai chinh^ phdn enh^ nhong^ khodn chi^ phi^ hoat dong^ tii^ chinh^ ph6t sinh^ trong^ nem ;h;;d, ;"; (^) a6,tichi phi^ l5i vav^ ia^6 ch6nh^ lech^ t!' si6^ h6i^ doai'

2.24 Chi (^) Phi ban^ hing

chi phi b6n^ hdng.phin^ 6nh^ cec^ chi phi^ thuc^ t6 ph5t^ sinh^ trong qu5 trinh b6n sdn^ pham, hdng h6a, cung cAP^ dich vu.

2.25 Chi phi quan^ lf'doanh^ nghi6P

chi phi^ quin^ ti^ doanh nghiep^ phan^ 6nh c5c chi phi qudn^ lf^ thuc t6^ ph6t^ sinh^ trong^

qu trinh chung cria C6ng tY.

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