TONG CONG TY QUAN LY BAY VItT NAM CONG TY TNHH 1(.2 THUAT QUAN LY BAY

BAO CAO TAI CHINH 6 THANG EAU NAM 2018

(TONG HirkjP)

TONG CONG TY QUAN Ll'" BAY VIET NAM Mau so B Ola - DN CONG TY TNHH KY THUAT QUAN IA' BAY (Ban hanh theo Thong to so 200/2014/77--BTC ngay

22/12/2014 caa BO Tat chinh)

Dia chi: St) 5/200, Dtrang Nguy& Son, Phtramg 136 D& Quart Long Bien, TP Ha N0i, Viet Nam

BANG CAN DOI KE TOAN ( TONG HOP ) 6 Mang Au nom 2018

Tai ngery 30 thong 06 nom 2018 Dan vi tinh: d'cing

TAI SAN Ma so

Thuyet minh

SO cutoi quS, 30/06/2018

S6 clannam 01/01/2018

1 2 3 4 5

A. TAI SAN NGAN HAN 100 220.998.442.167 223.823.913.233

I. Tien va cic khoin twang throng tien 110 4 99.255.659.211 108.571.919.202

1. Tien 111 58.490.843.819 49.304.587.681

2. Cac khoan tucmg throng tien 112 40.764.815.392 59.267.331.521

HI. Cic khoin OM thu ngin han 130 106.294.770.461 100.040.538.341

1. Phai thu ngin han dm khach hang 131 5 69.259.818.532 78.858.176.128

2. Tra try& cho ngtrai ban ngfin han 132 25.567.511.837 10.967.916.836

3. Phai thu ngin han khac 136 6 11.467.440.092 10.214.445.377

IV. Hang ten kho 140 7 14.887.222.041 14.065.360.106

1. Hang ten kho 141 15.129.403.894 14.307.541.959

2. Dv phong giant gia hang ton kho 149 (242.181.853) (242.181.853)

V. Tai sin ngin han khic 150 560.790.454 1.146.095.584

1. Chi phi tra fru& ngin han 151 9 549.317.762 1.137.004.906

2. Thue GTGT dtrac khAu trir 152 11.472.692 9.090.678

3. Thue va cfic khoan khac phai thu Nha nu& 153

B. TAI SAN DAI HAN 200 183.122.333.591 193.021.839.248

I. Cic khoin phii thu dai han 210 6 10.000.000

1. Phai thu dai han dm khich hang 211

2. Tra trtrac cho ngulyi ban dai han 212

3. Phil thu dai han khac 216 10.000.000

170.760.713.986

163.822.208.785 H. Tai sin co dinh 220 150.018.832.573

1. TM sin co dinh him hinh 221 10 143.157.783.436

- Nguyen gia 222 544.271.391.082 540.874.475.979

- Gia tri hao man lily ke 223 (401.113.607.646) (377.052.267.194)

2. Tai san co dinh vo hinh 227 11 6.861.049.137 6.938.505.201

- Nguyen gia 228 13.505.384.097 12.875.421.171

- Gia tri hao mon lily Ice 229 (6.644.334.960) (5.936.915.970)

III. Bet Ong san den to 230

IV. Ili sin d& dang dai han 240 28.028.532.453 16.119.857.200

1. Chi phi san xuet, kinh doanh dog dang dai ham 241

2. Chi phi xay dung co ban do, dang 242 8 28.028.532.453 16.119.857.200

Ngtrifi 14p bleu Ke toan trirang Lap, ngay thing ar ?Om 2018

*fim dOc

lay Uong Thi Thu Huyen Nguyen Nhir Thanh

V. Diu hr tai chinh dii han 250

VI. lid san dai han khic 260 5.074.968.565 6.131.268.062

1. Chi phi tra tnrac dai han 261 9 975.510.151 1.591.079.853

2. Thiet bj, vat tu, phi tang thay the dai han 263 4.099.458.414 4.540.188.209

3. Tai san dai han khac 268

Tiing Ong tai san ( 270=100+200) 270 404.120.775.758 416.845.752.481

C. NQ PHAITRA 300 103.295.313.255 120.388.530.306

I. Ntr ngin han 310 61.239.498.444 82.112.586.954

1. Phai tra nguai ban ngin han 311 12 1.165.615.661 4.882.527.224

2. Nguai mua tra tien truck nail han 312 13 17.968.888.103 7.184.006.822

3. Thue va cac khoin phai nep Nha nuot 313 14 6.579.330.614 8.441.346.122

4. Phai tra nguai lao deng 314 20.548.648.927 41.696.718.421

5. Chi phi phai tra ngin han 315 15 3.646.444.710 6.184.406.950

6. Phai tra ngin han khac 319 16 1.170.379.858 954.665.854

7. Dv phong phai tra ng.in han 321 17 1.505.038.965 1.513.150.424

8. Quy khen thuang, phac lgi 322 8.655.151.606 11.255.765.137

II. Nq dii han 330 42.055.814.811 38.275.943.352

1. Phai tra nguai ban dai hp 331

2. Nguai mua tra tien truac dai hp 332 13 31.428.525.284 27.647.343.800

3. Dv phong phai tra dai han 342

4. Quy phat trien khoa hoc va cong nghe 343 10.627.289.527 10.628.599.552

D. VON CHU SO lltciJ 400 18 300.825.462.503 296.457.222.175

I. Vin chi' sir hum 410 300.825.462303 296.457.222.175

1. V6n gop ctia Chu so. hail 411 279.084.000.000 279.084.000.000

2. Quy du to phat trien 418 13.751.471.891 9.419.618.865

3. Lgi nhuan sau thue chua phan phOi 421 7.989.990.612 7.953.603.310

- LNST chua Olin phi lily ke den cucii kj, truac 421a 7.953.603.310 945.583.506

- LNST chua phan pluii lcji nay 421b 36.387.302 7.008.019.804

T4ng cong ngan von (440=300+400) 404.120.775.758 416.845.752.481

elryttin 'Mill (ei

ia G CONG TY

TNHH KY Tfi A

Lap .e;"

Nguiri 14p bieu Kt toan trtro.n4

N

•••

Uong Thi Thu Huytn Nguyen Nhu. Thanh ryin, Zany 4itiny

Uf nom 2018

TONG CONG TY QUAN LY BAY VleT NAM

Miu so B 02a - DN CONG TY TNHH KY THUAT QUAN LY BAY

(Ban hanh theo Thong to so 200/2014/TT-BTC ngay

22/12/2014 cila BO Tai chinh)

Dia chi: S6 5/200, Duel-1g Nguyen Son, Phu6ng B6 De, Quan Long Bien, Thanh ph6 Ha N0i

BAO CAO KET QUA HOAT BONG KINH DOANH GifrA NIEN DO (TONG HOP) ( Nng day )

6 thcing rl&u nom 2018

Dan vi tinh: cljng

STT CHI TIEU Ma so

Thuyet

minh

Lily lie tir dill nom an cuOi quS, nay

Nam nay Nam truirc

1

2

3

4

5

6 7

8

9

10

11

12

13

14

15 16

17

Doanh thu bin hang va cung cap dich vu

Cic khoan giam trir doanh thu

Doanh thu thuin tir bin hang hoi va cung cap dich vu (10 = 01 - 02)

Gia von hang bin va dich vu

01

02

19 132.908.976.722 116.040.092.686

- -

10 19 132.908.976.722 116.040.092.686

11 20 88.200.698.892 73.566.387.392

lAii nhu'in Op ve bin hang NIA •

cung cap ditch vu (20 = 10 - 11) 20 44.708.277.830 42.473.705.294

Doanh thu hoot Ong tai chinh 21 22 23 25

26

21 22

750.416.644 698.179.964 Chi phi tai chinh 18.111.935 37.844.427 Trong clo: Chi phi lai vay

Chi phi bin hang - -

2.035.705 4.853.629

Chi phi quan IS, doanh nghi'4 23.332.159.701 25.480.582.586

Lott nhuin thuin tir host d(ing kinh doanh ((30=20+(21-22)- (25+26))

30 22.106.387.133 17.648.604.616

Thu nhlip khic

Chi phi khic

31

32

40

50

51 52

60

23

24

114.177.916 168.716.222

112.758.698 244.273.912

Lyi nhu4n khic (40=31-32) Tong kyi nhuin ke toan fruit thue (50=30+40)

1.419.218 (75.557.690)

22.107.806.351 17.573.046.926

Chi phi thut TNDN hi0 hanh Chi phi thue TNDN hoan lyi Lyi nhOn sau thut TNDN (60=50-51-52)

25 4.968.360.762 -

3.810.103.099 -

17.139.445.589 13.762.943.827

Nguy6n Nhu, Thanh

Lap, n A 3 thang/J \04831GiO m dot

CONG TY

(I) KY TH 0

nom 2018

yarn timely ?wall

TONG CONG TY QUAN IS' BAY VII' NAM Mau so B03a- DN

CONG TY TNHH KY THUAT QUAN Li' BAY (Ban hanh theo Thong to so 200/2014/7T-BTC ngity 22/12/2014 caa Be) Tat chinh)

Dia chi: So 5/200, Duarng Nguyen Son, Phutrng Bo De, Quan Long Bien, Thanh ph6 Ha N(ii

BA 0 CAO LUt CHUYEN TIEN TE - TONG HOP

(bang day dii )

( Theo phtrong phrip tart tap)

6 thuing dein arm 2018 Don vi tinh: dc'ing

Chi tieu Ma so 0, L y 14 tir d'Au nom den mil quy nay

Nam nay Nam &trot

1. Luu chuyen Hen tir hoot dOng kinh doanh 1. Tien thu tir ban hang, cung cap dich vp va doanh thu khdc 01 169.695.411.950 178.207.885.797 2. Tien chi tra cho ngutri cung cep hang hod va dich vu 02 (61.628.438.257) (52.689.662.899) 3. Tien chi tra cho ngutri lao dOng 03 (65.130.592.124) (56.208.347.400) 4. Tien lii vay di tra 04 - 5. Thue thu nhap doanh nghiep di nOp 05 (7.653.215.277) (4.698.559.108) 6. Tien thu khac tir hoat dOng kinh doanh 06 16.764.889.765 5.928.008.009 7. Tien chi khac cho hoat dOng kinh doanh 07 (47.421.045.193) J36.998.660.3111 Lieu chuyin tidn Amin tir hogt ding kinh doanh 20 4.627.010.864 33.540.664.088 II. Luu chuyen tien Ur hoot dung din to - 1. Tien chi a mua sam, xi dm:. TSCD va cac tai san dai hurt khac 21 (13.599.013.036) (3.331.607.9831 2. Tien thu tir thanh 1Si, nhuqng bin TSCf) va cac tai san dai hun khic 22 - 3. Tien chi cho vay, mua cac cong cu nq cila dam vi khdc 23 - 4. Tien thu hoi cho vay, bin lai cac cOng cu nq oh dun vi khac 24 - 5. Tien chi dill to Op On vao dun vi khdc 25 - 6. Tien thu h6i diu to Op On vio don vi khac 26 - 7. Tien thu lai cho vay, c6 tirc va lqi nhuin duqc chia 27 633.705.463 666.037.348 Luu chuyin tan thuan tir hogt ding thu to 30 (12.965.307.573) (2.665.570.635) III. Lyn chuyin Hen tu. host dung tit chinh -

1. Tien thu ter phat hanh c6phieu, nhin On Op cita chit so hall 31 - 2. Tien tra lai v6n g6p cho cac chit so- hitu, mua lai c6 phieu dm doanh nghiep di phat hanh

32 -

3. Tien thu tir di vay 33 - 4. Tien tra nq g6c vay 34 - 5. Tien tra nq g6c thue di chinh 35 - 6. C6 gm, lqi nhuin da tra cho chit sO httu 36 (1.020.653.433) - Luu chuyin tan thudn tir hogt ding tai cherish 40 (1.020.653.433) - Luu chuyin tan thuhn trong kJ) (520+30+40) 50 (9.358.950.142) 30.875.093.453

Tien va twang throng tiers du kk 60 108.571.919.202 87.334.299.702 Anh hiking dm thay doi tj/ gia h6i dodi guy ai ngoui tit 61

70

42.690.151 2.946.943

Tien va twang &rung tiers cu6i kk (70= 50+60+61) 99.255.659.211 118.212.340.098

Nguol lap bieu

Uong TN Thu Huy6n

CONG TY TNHH KY THUAT QUAN Li' BAY sa 5/200 dui:mg Nguyen Son, phuang BO De

Bao cao tai chinh

quan Long Bien, TP. Ha NiO

6 thing dau nam 2018

THUYET MINH BAO CAO TAI CHINH (TONG HciP) MAU SO B 09a - DN Cac thuyit minh nay la mat ba phan hop thanh va can &roc doc ding then yen biro cao tai chinh kem theo

1. THONG TIN KHAI QUAT

Hirsh thtrc so' hUn van

Cong ty TNHH Ky thuat Quan 15, Bay (g9i tit la "Cong ty") dugc thanh lap then GiAy chimg nhAn dang ky kinh doanh si 0104831665 cap earl du vac. ngay 09 thing 08 nam 2010 IA GiAy dang ky kinh doanh sira (161 lan 8 vao ngay 13 thing 02 nam 2018 do S6 Ke hoach va DAti tu thanh phi Ha Ni cap.

Vin dieu le dm Cong ty la: 279.084.000.000 ding.

Tang sa lao Ong trong Cling ty

Ting so lao dOng cna Cong ty tai ngay 30/06/2018 la 388 ngtrai (tai ngay 30/06/2017 la 386 nguai).

Thong tin ve Ban Faith dao

Hoi ding thanh vien Ting cong ty Quin 1St bay ViUt Nam ban hanh Quyet dinh so 35/QD-HDTV ngay 01/02/2018 ve viec be) nhim Ong Nguyen Hoang Giang giit chirc Giam clot Cong ty TNHH Ky thuAt Quan ly bay Ice tir ngay 01/02/2018.

Nganh nghe kinh doanh va boat ding chinh

• Hoat Ong dich vu ho trg truc tiep cho van tai hang khOng: Dich vu bay kiem tra, hieu chu'An he thing ky thuat, thiet bi can &rang, giam sat hang kh8ng; Dao tao, huin luyen nghiep vu cho nhan vien hang Bong; Cung ung dich vu thong tin, chi &rang, giam sat hang kh8ng; Hoat dung dich vu ho trg truc tiep khac cho van tai hang khong;

• Kinh doanh bAt Ong san, quyen sir dung dAt thuOc chit sa hiru, chit su dung hoac di thue: Cho thue tai san tren dAt, cho thue van phong, mat bing kinh doanh; Dii vat nganh nghe kinh doanh c6 dieu kien, doanh nghiep chi kinh doanh khi c6 du dieu kien theo quy dinh cua phap 111'4

• Hoat dOng hO trg kinh doanh khac con lai chua dugc phan vao dau, chi tiet: XuAt nhap khAu cac mat hang Cong ty kinh doanh;

• Dich vu ho trg gido dyc; • Giao dye nghe nghiep; • Cung ang va quan ly nguOn lao Ong; (chi hoot Ong khi dugc co quan c6 than' quyen cho phep,

khong bao gum moi giai, gi6i thieu, tuy6n dung va cung irng lao ding cho cac Doanh nghiep c6 chirc nang xuAt khAu lao Ong va cung irng, quan ly ngtrai lao dOng di lam vi'ec 6 nu6c ngoai);

• Nghien cuu va phat trien thtrc nghiem khoa la9c tu nhien va ky thuat; • Hoat Ong kien trite va tu van ky thuat cif) lien quan, chi ti'e't: Giam sat thi cung xay dung va hoan thien

ding trinh dan dung va ding nghiep, linh Arc chuy'en mon giam sat: xay dung va hoan thien; Thiet ke ket cAu cong trinh dan dung va cong nghiep; Thiet ke kien truc ding trinh; Lap du an du tu xay dung cung trinh; Quan ly du an du tu xay dung cong trinh; Dich vu tu yin lap hi so mai thAu va dinh gia hi so du thAu; Tu yin quan ly chi phi hang 2: Lap, than, tra tang mtic da2u to (triz cac du an quan

trong quac gia); Danh gia hieu qua At an dau to xay dung cong trinh (trio cac du an quan trong quac

gia); Xac dinh chi lieu xuat van dau tu, dinh may, don gia xay citing cong trinh, chi so gia xay dung;

Do boc khai luting xay dung cong trinh; Lap, than: tra du loan xay dung cong trinh; Xac dinh gia gal

thou, gici hop clang trong hoot clang xay dung; Kiem salt chi phi xay dung cong trinh (trir cac ,d1.1 an

quan trong quac gia); Lap ha so thanh toan, quyet loan hop &Mg; Lap h6 so thanh loan, quyet loan

van dau to xay dung cong trinh; (khong bao gum cac hoot clang: lap, than; tra tang mar dau tu; dinh

1

Bic) ego tai chinh 6 thang d'au nam 2018

CONG TY TNHH KY THUAT QUAN Li' BAY SO 5/200 &Ong Nguyen Son, phtremg B6 De 24n Long Bien, TP. Ha NOi

THUYET MINH BAO CAO TAI CHINH (TONG HQP) MAU SO B 09a - DN Cac thuyit minh nay III mat by phcin hop thimh vet can cluac d9c clang that vai bcio ccio tat chinh kem theo

1. THONG TIN KHAI QUAT (Tiep theo)

gia hieu qua du an dau to xay dung cong trinh va kim soot chi phi xay clang cong trinh dai veri cac du an trong diem quoc gia,).

• Xu 151 dti lieu, cho thue va cac hog deng lien quan (khong bao gem thiet lap mang va kinh doanh ha tang btru chinh vien thong);

• Hog deng dich vg ding ngh'e thong tin va dich vu khac lien quan den may vi tinh; • Tu van may vi tinh; • Lap trinh may vi tinh; • Hog &Ong vien th6ng khong day (thong bao Om thiet lap mgng va kinh doanh ha tang buu chinh vien

thong); • Hogt dOng vien thong c6 day (thong bao Om thiet lap mgrig va kinh doanh ha tang buu chinh vien

thong); • Nha hang va cac dich vg an tiring phgc vg luu deng (khong bao Om kinh doanh quan bar, phong hat

karaoke, vu trutmg); • Dich vu Iuu tr6 ngin ngay; • Ban le may vi tinh, thiet 1)1 ngogi vi, phAn mem va thiet 131 vien thOng trong cac dm hang chuyen

doanh; • Ban buon may moc, thiet bi va phi tong may khac; • Ban buon thiet bi va linh kin dien tfr, vien thOng; • Ban buon may vi tinh, thiet 131 ngogi vi va phAn mem; • Ban phi tong va cac b$ phan phi trg cua 6 to va xe c6 dOng co khac; • Bao duting, situ chila 6 to va xe c6 dOng co khac; • Hog Ong xay dung chuyen dung khac; • Hoan thin ding trinh xay dung; • Lip dat he thing xay dung khic; • Lip dat he thong cap, thoat nuerc, 10 sued va dieu hoa khong khi; • Lip (tat hg thong dien; • Xfiy dung Ong trinh ky thuat den dung khac; • Xfiy dung cong trinh ding ich; • Lip dat may moc va thiet 131 Ong nghiep; • Sira chila thiet 1)1 khic; • Sira china thiet hi dien; • Sira chira thiet 1)1 dien tir va quang hoc; • Sira china may moc, thiet 1)1; • Sira chfra cac san pham kim loci ditc san; • San xuat thiet 131 dien khac; • San xuat thiet bi dien chieu sang; • San xuat thiet 1)1 day clan dien cac logi; • San xuat day, cap dien va dien tin khac; • San xuAt mo to, may Oat, bien the dien, thiet hi phan phei va dieu khien dien; • San xuat &rig h6; • San xuAt thiet hi do luemg, kiem tra, dinh huemg va dieu khien; • San xuat san phAm dien tin dan dgng; • San xuat thiet bi truyen thOng; • San xuAt linh kien dien tir;

2

CONG TY TNHH KY THUi.tT QUAN LY BAY S6 5/200 d&mg Nguy& Son, phu6ng B6 De

Bao cao tai chinh

quan Long Bien, TP. Ha NOi

6 thang dau nam 2018

THUYET MINH BAO CAO TAI CHINH (TONG HOP) MAU SO B 09a - DN Cac thzt)4t minh nay la mot bd phdn hop thanh va can &roc clod long that vat bao cao tat chinh kern theo

1. THONG TIN KHAI QUAT (Tiep theo) • Gia ding co khi, xir ly va trang phu kim loci;

• San xuat the ICe't cau kiOn kim loaf; • ang thong tin (trir the loci thong tin Nha nu6c cam va hoat dOng bao chi);

Chu kj, san xuAt, kinh doanh thong thtrirng

Chu ky san xuat, kinh doanh thOng thuang cua Cong ty dugc thud hi'Oltrong th6i gian khong qua 12 thang, mot so hop &Ong dugc third hiOn trong th6i gian nhieu ham 12 thang.

CAu true doanh nghiep

Try sO chinh dat tai s6 5, ng6 200, dtrimg NguyZn Son, phuerng 136 D& quan Long Bien, TP. Ha N6i.

Chi nhanh cua Cong ty (tat tai s6 58 Tru6ng Son, phu6ng 2, quan Tan Binh, TP. H6 Chi Minh. Chi nhanh dtroc thanh lap theo ,Quyet dinh so 107/QD-KTQLB ngay 09/02/2011 cua 5, tich Cong ty TNHH K thuat Quan ly Bay (bat dau hach toan phi thu6c ngay 01/04/2012).

Xi nghiOp Ch6 tao thi6t bi hang khong dat tai T6 15, phu6ng Phac D6ng, quan Long Bien, TP. Ha NO dugc thanh lap theo Quy6t Binh so 502/QD-CTCT ngay 28/10/2014 dm Chu tich Cong ty TNHH Kji thuat Quan ly Bay (bat dau hach toan phi thu6c ngay 01/01/2015).

Ban quan ly du an dau to va xay dung chuyen nganh (tat tai s6 5, ng6 200, duemg Nguyen San, phu6ng B6 quan Long Bien, TP Ha NOi dugc thanh lap theo Quye't dinh s6 08/QD-CTCT ngay 11/01/2017 cua

Chit tich Cling ty TNHH KS" thuat Quan ly bay.

Cac ben lien quan

Cac ben dugc xac dinh la ben lien quan cOa C6ng ty trong nam bao g6m:

• T6ng Cong ty Quan ly bay ViOt Nam (Cong ty mg).

• Cong ty Quan ly bay miL Bac: la don vi true thu6c T6ng Cong ty Quan ly bay ViOt Nam.

• Cong ty Quan ly bay Mi6'n Trung: la don vi tive thu6c T6ng Cong ty Quin ly bay Viet Nam.

• Cong ty Quart ly bay Mi& Nam: la don vi true thu6c T6ng Cong ty Quan ly bay Viet Nam.

• Trung tam Quan ly lung khong !Liu — Chi nhanh T6ng cong ty Quail 15/ bay Viet Nam: la don vi true thuOc Tong Cong ty Quan ly bay ViOt Nam.

• Trung tam thong bao tin tiro Hang khong - Chi nhanh T6ng ding ty Quail V, bay ViOt Nam: la don vi true thu6c Tong Cong ty Quan ly bay Viet Nam.

2. CO SO LAP BAO CAO TAI CHINH VA NAM TAI CHINH

Co' so. lip bao cao tai chinh

Bao cao tai chinh kern theo dugc trinh bay bang D6ng Viet Nam (VND), theo nguyen tae gia g6c va pha hop v6i chuan mud ke toan, the do ke toan doanh nghiOp Viet Nam va cac quy dinh phap ly CO lien quan den vied lap va trinh bay bao cao tai chinh.

Nam tai chinh

Nam tai chinh cua Cong ty bat dau tir ngay 01 thang 01 va ke't thud vao ngay 31 thang 12.

3. TOM TAT CAC CHINH SACH KE TOAN CHU YEU 3

CONG TY TNHH KY THUAT QUAN LY BAY S6 5/200 duemg Nguyen Son, phueing B6 De

Bao cao tai chinh

quan Long Bien, TP. Ha N6i

6 thang dau nam 2018

THUYET MINH BAO CAO TAI CHINN (TONG HQP) MAU SO B 09a - DN Cac thuy4t minh nay is mot b0 phan hop thanh va can &rot doc clang that vol bao cao tai chinh kem theo

Sau day la cac chinh sach ke toan chu y6u dugc C6ng ty dp dung trong viec lap bao cao tai chinh:

Tien va cac khoin twang dtrong tien

Tien va cac khoan tucmg ducrng tien bao g6m tien mat tai guy, cac khoan tien giti khong ky han, cac khoan dau to ngan han, c6 kha nang thanh khoan cao, de dang chuyen doi thanh tien va it rill ro lien quan den viec bien d6ng gia tri.

Ng phai thu

Ng phai thu la so tien c6 the thu h6i cua khach hang hoac cac d6i tugng khac. Ng phai thu dugc trinh bay theo gia tri ghi so tit di cac khoan du phong phai thu kho doi. Du phong phai thu kho del dugc trich lap cho nhiing khoan nq phai thu da qua han thanh toan tir sau thang tra len, hoac cac khoan no phai thu ma ngueri ng kho co kha nang thanh toan do bi thanh IY, pha san hay cac MI6 khan tucmg

Hang ton kho

Hang ton kho dugc xac dinh tren co set gia thap han giita gia g6c va gia tri thuan c6 the thuc hien dugc. Gia goc hang,ton kho bao gOm chi phi nguyen vat lieu truc tiep, chi phi lao dOng truc tiep va chi phi san xuat chung, n'eu co, de c6 dugc hang ton kho a dia diem va trang thai

the tai. Gia geic dm hang ton kho dugc

xac dinh theo phuong phap thuc to dich danh. Gia tri thuan c6 the thuc hien dugc dugc xac dinh bang gia ban roc tinh trir cac chi phi u6c tinh de hoan thanh san pham cling chi phi tie!) thi, ban hang va phan phoi phat sinh.

Hang ton kho dugc hach toan theo phuong phap ke khai thuimg xuyen.

Du phong giam gia hang ton kho cua Cong ty dugc trich lap theo cac quy dinh ke than hien hanh. Theo d6, Cong ty dugc phep trich lap du phong giam gia hang ton kho, 16i theri, hOng, kern pha'm, chat va trong truemg hgp gia goc dm hang ton kho cao ham gia tri thuan co the thuc hien dugc tai ngay ket thilc nien c10 ke toan.

Tat san co dinh him hinh va khiu hao

Tai san c6 dinh huu hinh dugc trinh bay theo nguyen gia trit gia tri hao mon lay ke.

Nguyen gia tai san c6 dinh huu hinh bao g6m gia mua va toan 136 cac chi phi khac lien quan truc tiep den viec dua tai san vao trang thai san sang sir dung.

2018 S6 nam

Nha cda, vat kien truc 05-25 May aloe va thiet bi 03-15 Thiel bi van phong 03-08 Phuong tien van tai 06-10

Tat san c6 dinh v8 hinh va khiu hao

Tai san c6 dinh vo hinh the hien gia tri phan mem may tinh, tai san c6 dinh vo hinh khac va dugc trinh bay theo nguyen gia biz gia tri hao mon lily Ice.

4

CONG TY TNHH KY THUi:liT QUAN LV BAY SO 5/200 duang Nguyen San, phtrang BO De

Bao cfio tai chinh

quart Long Bien, TP. Ha Nei

6 thing dau nam 2018

THUYET MINH BAO CAO TAI CH1NH (TONG HQP) MAU SO B 09a - DN Ceic thuyb minh nay la 101 by phan Op thank vet can dugc (lac ddng thefi vii bao cao led chinh kem theo

PhAn mem may tinh va tai sin c6 dinh vo hinh khac dugc khAu hao theo plurcmg phip dtrong thing trong thai gian 03 - 08 nam.

Chi phi xay dgng ca ban dang

Cic tai san dang trong qui trinh xay dung phoc vu moc dich sin xuAt, cho thue, quan tri hOac cho bAt kjf muc dich nao khic dugc ghi nhAn theo gii g6c. Chi phi nay bao Om chi phi dich vu va chi phi lai vay có lien quan phu hgp vii chinh sack ke toan Cong ty. Vic tinh khau hao cua cac tai san nay dugc dp dung giong nhu vai cac tai san khac, bat dau tir khi tai san a vao trang thii san sang sir dicing.

Chi phi phfii tri

Tai ngay 30/06/2018, Cong ty dang tam hach toan met s6 chi phi chua chi nhung dirge trac tinh de ghi nhan vao chi phi san xuat kinh doanh trong ky nhu : Chi tien dien, ntrac, phi duy tri hog den Quj, 2/2018 dm Try sa cong ty , tien trang phyc nganh, tien nghi mat, ctrac thue duang truyen, thue ca sa ha tang... Ca sa xac dinh gia tri cua nhitng khoan chi phi tren: 136i vai chi phi duy tri hoat Ong Quj, 2/2018 cua Try sa Cong ty: Can cu theo hgp d6ng so 31/2015/HD ngay 14/4/201514 vai Trung tam quanljt1u6ng kheng luu de ghi nhan chi phi. Chi phi trang phyc nganh, tien nghi mat: Can dr vao s6 lieu dm ke hoach nam 2018 da dugc phe duyet, tinh cho 6 thing dau nam 2018. Chi phi thue duang truyen, thue co so ha tang cho cac tram : Can ca vao cac hgp ding dang thoc hien de ghi nhAn chi phi.

Ncr phfii tri

Ng phai tri la s6 tien co the phai tri khich hang hoc cac d6i tugng khac. Ng phai tri dugc trinh bay theo gia tri ghi s6.

Cfic khofin dg phong phai tri

Cic khoan do phong phai tri dugc ghi nhan khi Cong ty có nghia vu ng hien tai do ket qua tir met so kien da xay ra, va Cong ty co khi nang phai thanh toan nghia vu nay. Cac khoan do phong dugc xac dinh tren co so, trerc tinh dm Ban Giim d6c ve cac khoan chi phi can thiet de thanh town nghia vu ng nay tai ngay ket tit& kj, hoat &Ong.

Vton dill fir dm Chu sit' hen

V6n chit sa huu cua Cong ty dugc ghi nhan tren co sa thoc gOp cua Tiing Cong ty Quan 15, bay Viet Nam. Tai ngay 30/6/2018 V6n gop cua Chit se hnu la 279.084.000.000 dong.

Ghi nhfin doanh thu

Doanh thu ban hang dugc ghi nhAn khi d6ng thai th6a man tat ca nam (5) dieu kien sau: (a) gong ty da chuyen giao phAn Ian ro va lgi ich gin lien vai quyen sa him san pham hoac hang hoa

cho ngtrai mua; (b) Cling ty khong con nam gin quyen quan 15/ hang hem nhu nguai sa hint hang h6a hoAc quy&I ki6'm soar

hang Ma; (c) Doanh thu dugc xac dinh twang d6i chic chart; (d) Cong ty se thu dugc lgi ich kinh to tir giao dich ban hang; va (e) Xac dinh dugc chi phi lien quan den giao dich ban hang.

Doanh thu cua giao dich ve cung cAp dich vu dugc ghi nhAn khi IC& qua cua giao dich do dugc xac dinh met cich ding tin clay. Truing hgp giao dich ve cung cAp dich vu lien quan den nhieu kj, thi doanh thu dugc ghi nhan trong kj, theo ket qua phan cong viec da hoan thanh tai ngay cua Bang can,doi ke toan cua kj, do. Ket qua giao dich cung cap dich vu dugc xac dinh khi thOa man tat ca b6n (4) dieu kien sau:

5

CONG TY TNHH KY THUAT QUAN LY BAY Si 5/200 duang Nguyen Son, phtrang BO De qudn Long Bien, TP. Ha N(1i

BA° cao tai chinh 6 thing dau tram 2018

THUYET MINH BAO CAO TAI CHINH (TONG HOP) MAU SO B 09a - DN Ccic thuyit minh nay la mOt bt3 plan hop thanh va can dtroc doc citing then vat brio cao tai chinh kem theo

(a) Doanh thu dugc xac dinh tuong (lei chic chin; (b) Co kha nang thu dugc lgi ich kinh td tit giao dich cung cap dich vv do; , (c) Xac dinh dugc pan cong viOc cid hoan thanh ngay dm Bang can doi k'e toan; va (d) Xac dinh dugc chi phi phat sinh cho giao dich va chi phi de hoan thanh giao dich cung cap dich vv do.

Lai tien giri dugc ghi nhdn tren co sir den tich, dugc xac dinh teen so du cac tai khoan tien gin va Iai suit ap clang.

Ngoai tg

Cac nghiOp vv phat sinh bang ngoai to dugc chuyen del theo t gia tai ngay phai sinh nghiOp vu. SO du cac khoan nwc tien co gOc ngoai tai ngay ket thic nien de ke toan dugc chuyen doi theo tj, gia tai ngay nay. Chenh lOch tj, gia phat sinh dugc hach toan vao Bao cao ket qua hoat clang kinh doanh. Lai chenh lOch tj, gia do dinh gia Iai cac khoan mac tien to c6 gee ngoai to tai ngay ket thic nien do ke tan Bong dugc ding dd phan phOi.

Thue

Thus thu nhdp doanh nghiOp thd hiOn tong gia tri cia sO thud phai tra hiOn tai va sO thud hoan Iai.

SO thud phai tra hiOn Lai duce tinh dkra tren thu nhdp chin thud trong nam. Thu nhdp chit' thud khac vii loi nhan than dugc trinh bay tren BA° cao kdt qua hoat clang kinh doanh vi thu nhdp chit' thud khong bao

A gom cac khoan thu raidp hay chi phi tinh thud hoc dugc khdu tri trong cac nam MI& va ngoai ra khong bao gom cac chi tieu khong chili thud hodc khong dugc khdu

Thud thu nhdp hoan lai dugc tinh tren cac khoan chenh lOch giiia gia tri ghi so va co sir tinh thud thu nhdp cia cac khan mvc tai san hoc cong ng tren bao cao tai chinh va dugc ghi nhian theo phtrcmg phap Bang can del ke toan. Thue thu nhdp hart lai phai tra phai dugc ghi nhdn cho tat ca cac khoan chenh loch tam thai can tai san thud thu nhdp hodn lai chi dugc ghi nhdrt khi chic chin c6 di lgi nhud'n tinh thud trong tuong lai dd khdu tra cac khoan chenh tech tam thai.

Thud thu nhdp hoar' lai dugc xac dinh theo thud suet du tinh se ap clang cho nam tai san dugc thu hei hay ng phai tra dugc thanh toan. Thue thu nhdp hodn lai dugc ghi nhdn vao Bac cao ket qua hoat clang kinh doanh va chi ghi vao vOn chi sa hitu khi khoan thud de c6 lien quan den cac khoan mac dugc ghi thing vao vOn chi so

Tai san thud thu nhdp hodn lai va ng thud thu nhd'p hoan lai phai tra dugc bi trir khi Cong ty co quyen hop phap de bi tri gift tai san thud thu nhdp hiOn hanh vii thud thu nhdp hiOn hanh phai nap va khi cac tai san thud thu nhdp hoan Iai va no thud thu nhdp hodn lai phai tra lien quan tan thud thu nhdp doanh nghi'Op dugc quan 1j, bin cing met co quan thud va Cong ty c6 du dinh thanh toan thud thu nhdp hiOn hanh tren co so thuan.

Vic xac dinh thud thu nhdp cia Cong ty can cu vao cac quy dinh hiOn hanh ve thud. Tuy nhien, nhing quy dinh nay thay del theo timg thai kj, va viOc xac dinh sau ding ve thud thu nhd'p doanh nghiOp by thuec vao ket qua kidm tra cia co quan thud co tham quyen.

Cac loci thud khac dugc ap dung theo cac ludt thud hiOn hanh tai ViOt Nam.

CONG TY TNHH KY THU;NT QUAN UV BAY S6 5/200 due:mg Nguyen Scm, phuarng136 De

Bao cao tai chinh

quan Long Bien, TP. Ha N6i

6 thang dau nam 2018

THUYET MINH BAO CAO TAI CHiNH (TONG HOP) MAU SO B 09a - DN Cac thuye't minh nay la mot bd phdn hop thanh va can &ivy dpc tong that vat bcio cao tai chinh kern theo

4. TIEN VA CAC KHOAN TUONG DUONG TIEN

Tien mat

Tien gui ngan hang kh6ng kjr han

Cac khoan tucmg during tien (i)

ging

30/06/2018 01/01/2018 VND

306.223.179

58.184.620.640

40.764.815.392

VND

198.687.874

49.105.899.807

59.267.331.521

99.255.659.211 108.571.919.202

(i)

Cac khoan tucrng during tien la cac khoan tien gui ngan hang c6 kjr han mot thang.

5. PHAI THU CUA KHACH HANG

a. Phai thu khach hang ngan han

T6ng Cong ty Quart ljr bay Viet Nam

Ban Quan ly cac du an cau Hai Pheng

Cong ty TNHH mot thanh vien img dung kSr thuat va san xuat

Cong ty Quan ly bay Mien Bac

COng ty c6 phan du to Oat trien Van D6n

Cong ty Selex Systems Integration Inc

Quan chimg phong khong khong quan

Cue Hang khong Singapore

Cac d6i tuvng khac

Cong

30/06/2018 01/01/2018 VND

55.818.504.900

5.900.422.213

2.181.240.600

415.530.705

4.498.543.441

VND

65.369.168.414

5.900.422.213

2.187.477.600

2.135.921.466

1.647.393.490

999.143.723

415.530.705

445.576.673 203.118.517

69.259.818.532 78.858.176.128

7

CONG TY TNHH KC' THUAT QUAN 1,1( BAY Se 5/200 du6ng Nguyen San, phutmg Be De

Bao cao tai chinh

quan Long Bien, TP. Ha Nei

6 thang dau nam 2018

THUYET MINH BAO CAO TAI CHINH (TONG HQP) MAU SO B 09a - DN Ceic thuyit minh nay la mot bo ph4n hvp thanh va can cluvc cl9c clCing that vol hero cao tai chinh kem then

6. PHAI THU KHAC

a. Phai thu khdc ngan han

30/06/2018 01/01/2018 VND VND

Ky cupc, ky quji ngin han 9.243.663.879 8.872.173.390

Cac khoan Cong ty chi he 332.298.100 20.878.558

Tam (mg 1.444.437.292 1.157.743.222

CP phuc vu MIA() sat cac DA chuan bi du to

Phai thu khac 447.040.821 163.650.207

Cting

b. Phai thu khac dai han

11.467.440.092 10.214.445.377

Ky cuac, ky quy dai han 10.000.000

COng 10.000.000

7. HANG TON KHO

Hang mua dang di &tern

Nguyen lieu, vat lieu

Cong cu, dung cu;

Chi phi san xuat kinh doanh der dang

Thanh pham

Hang hoa

COng

30/06/2018 Gia tri Du phong

01/01/2018 Gia tri Du phong

VND

4.133.904.371

190.809.411

10.456.620.108

343.446.245

4.623.759

VND

(225.846.235)

(10.518.000)

(2.257.697)

(3.559.921)

VND

4.190.881.798

185.927.595

10.456.620.108

359.168.994

6.935.638

VND

(225.846.235)

(10.518.000)

(2.257.697)

(3.559.921)

15.129.403.894 (242.181.853) 14.307.541.959 (242.181.853)

8

CONG TY TNHH KY THU)iT QUAN LY BAY Si 5/200 duemg Nguyen San, phuerng Be De

Bao cao tai chinh

quan Long Bien, TP. Ha Ni)i

6 thang dal( nam 2018

THUYET MINH BAO CAO TAI CHINH (TONG HOP) MAU SO B 09a - DN Ccic thuyet minh nay la mot bO phan hop thanh va can diroc doc dong thai voi bao cao Lai chinh kem theo

8. CHI PHI XAY DUNG CO BAN DOi DANG

- Dau tu co ser lam viec caa Cong ty TNHH KTQLB tai 58 TS

30/06/2018 01/01/2018 VND

20.612.074.474

VND

11.000.827.860

- Dau tu dai clan duerng VOR/DME Rach Gia 3.908.318.495 1.599.721.458

- Dau tu VHFNSAT Ca Mau 1.055.168.512 740.935.585 - Bao cao &au tu thay the thiet bi DVOR/DME da khai thac tren 15 nam ( N.6 2.096.546.944 25.303.485 Bai, Da Nang)

- Bao cao phang thi nghiem ky thuat dien to 2.526.648.431

- Cac du an khac

ging

356.424.028 226.420.381

28.028.532.453 16.119.857.200

9. CHI PHI TRA TRUOC

30/06/2018 01/01/2018 VND VND

a. Chi phi Ira fru& ngan hgn 549.317.762 1.137.004.906

b. Chi phi tra truck dgi han 975.510.151 1.591.079.853

ging 1.524.827.913 2.728.084.759

10. TAI SAN CO DINH HiTU HINH

9