i'NHH MTV NHA XUAT BAN TONG 1-1CH' DA NANG

0 CAO TAI CHiNH DA DOC MEM TOAN

CHO NAM TAI C1HNH KET THFC NGAY 31/12/2016

IA NH14 XU-kfT DPW 13 NJ

C6NG TV TNHH MTV NHA XUAT BAN TONG HOP DA NANG La 103 Duenig 30 thang 4, P. 116a Cuang Bic, Q. Hai Chau, TP. Da Mug

MIJC LIJC

NOT DUNG TRANG

BANG CAN DOI KE TOAN 3 — 4

BAO CAO KET QUA 1-10T DONG KINH DOANH 5

BAO CAO LLYU CHUYEN TIEN TE 6

THUYET MINH BAO CAO TAI CHINH 7— 15

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ONG TY TNHH MTV NHA XUAT BAN TONG HQP DA NANG L6 103 Duemg 30 thang 4, P. NM Cu-Ong Bic, Q. Hai Chau, TP. Da Nang

BAO CAO CtA BAN GIAM DOC

Ban Giam doe C6ng ty TNHH MTV NM xutt ban TOng hop Da Nang de trinh bao cao nay clang Bat) cao tai chinh cta dupc kiem toan cho nam tai chinh ket thfic ngay 31 /1 2/2016.

ROI BONG THANH WEN VA BAN CLAM DOC

Cdc thanh vi8n cüa HOi Ong thanh vi8n va Ban Gam dec. Cong ty da clieu hanh Cong ty trong sued Min va cho den ngay lap bdo cao nay g8m:

Raiding With vien

Ong Trucrng Ging Bdo Chu tic!) Ong Nguygn Kim Huy Thanh vien Bd Hoang Thu Ha 7 Thanh vion

Ban Clam dc:

Ong Truong Cong Bac) Clam dec.

Ong Nguyen - Kim Huy Pho Giam Chic

TRACH NHItM CidA BAN CLAM DOC

Ban Clam dc C8ng ty co trach nhiem lap Bao can tai chinh hang nam phan anh it* each trung thyc va hop 19 tinh hinh tai chinh cang nhtr lc& qua boat Ong kinh doanh va tinh hinh ltru chuyen lien tecUa Cong ty trong Mm. Trong vile lap bao cao tai chinh My, Ban Clam Chic dugc yeu cau phai:

Lya chon cac chinh sach ke toan thich hop va ap dung cac chinh sach do mOt each nhat quail;

Dua ra cac phan cloan va mit tinh mOt each hop 19 va than trong;

N8u n3 Mc nguyen the ke toan flitch hop cO duce tuan thtl hay khong, c6 nhang ap dung sai lech tryng yeu can duct &Ong b6 va giai finch trong bdo cdo tai chinh hay kheing; va

Lap Bao cao tai chinh tre'n co so hoat Ong lien tyc trir truemg hop dm rang Ding ty se khong the tiep tyc haat Ong kinh doanh.

Ban Gam d6c xac nhan rang Cang ty da tuan .thfi cac y8u elu Mu teen trong vile lap Bao cdo tai chinh.

Ban Gam die Cong ty chiu trach nhiem dam bao ring s6 sach ke toast dugc ghi chep mOt each pha hop de phan anh mOt each hop 19 tinh hinh tai chinh cUa C6ng ty 0 bat ky thai diem nao va ring Bao cáo tai el-1111h tuan thu cac Chan mut k toan Viet Nam, He thong ke toan Viet Nam va ck quy clinh hien hanh kbac ve ke loan tai Viet Nam. Ban Gam d6c ding chiu trach nhiem dam bao an toan cho tai san ccia Cong ty va vi va cdc bien phap thich hop de ngan chin va phat hien cac hanh vi gian Ian va sal pham khk.

OC, T.N.H.H

Mt?' THANH VIEN NHA.XLIKT BA

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Da Nang, ;way 07 thang 02 nam 2017

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ONG TY TNHH KIgM TOAN & TU. VAN THUg - ATAX CHUYEN NGANH KIM TOAN, K TOAN VA TU VAN Try set chinh: LO A92 dtaing 30 Mang 4, Da Isigng VFDD: Lau 4, Indochina Park Tower Tel: 05113. 639 639 * Fax: 05113. 639 638

4 Nguyen Dinh Chidu, Ql, Tp. HCM

Email: atax@vnn.vn

Tel: 08.62556668 *Fax: 08.22200823 Website: www.atax.vn Email: atax_hcm@vnn.vn

So: 04 - TC17/BC-ATAX Da NZ-Mg, ngay 07 thcing 02 nom 2017

BAO CAO KAM TOAN DOC LifiP

MEM HOi ding thanh vien NIA Ban Giant clOc. Cong ty TNHH MTV Nha xuAt ban 'Ding Imp Da Nang

Chting tin da kiem toan Bao cdo tai chinh Mm 2016 Ma C6ng ty TNHH MTV Nha xuat ban Teng hop Da Nang (sau day go' tat la "Clang ty"), duct lap nry 07/02/2017, Kr trang 4 den trang 15 kern theo, bao gem Bang can dta ke toan tai ngay 31/12/2016, Bdo cao ket qua hog dOng kinh doanh, Bac) cao km chuyon nen te cho nam tài chinh ket thac cang nry va Ban thuyet minh bdo cao tai chinh.

Trach nhrOm dm Ban Clam clOc

Ban Gam deg Cong ty chlu trach nhiern lap va trinh bay trung thvc, hgp 19 Mo cáo tai chinh cilia Cling ty theo Chuan intrc ke toan, che dO ke toan Viet Nam,va cac quy dinh phAp 19 khk c6 lien quan den viec Ip va trinh bay bao ea° tat chinh, va chiu trkh nhiem ve kiem soat nOi bei ma Ban Gam dee xdc dinh la can thiet de dam bao cho viec lap va trinh bay bao cao tai chfith khong co sai sat trong y8u do gian lan hoc nham

Tract! nhiOrn cila Kim Man vien

Trtich nhiem ctia chang toi la dtra ra 9 kien v Mg r.° tai chinh dtra tr8n k& qua dm en& kiem todn. Chang t6i da tien hanh kiem loan theo cac chart mac kiem toen Viet Nam; Cdc chuan mvc nay yen cau chang toi Man tWi chuan mvc va cac quy dinh ve ciao dim nghe nghiep, lap k8 hoach va thvc hien Cluec kiem than de dat duct sir dam bao hop 19 ve viec lieu bdo cao tai chiral cOa C6ng ty c6 cOn sai sot trong you hay khong.

COn viec kiem Men bao gem thvc hien cac tint tac nham thu thap cac bang chung kitin than ve sti lieu va thayet minh ten bao cao tai chinh. Cdc tha tvc kiem todn dugc Iva clip]) Oa ten xet doan elm kiem toan vien, bao gem danh gid to c6 sai sot trong yeu tong bao cdo tai chinh do gian laM hoac nham Ian. Khi thvc hien danh gid cac rai to nay, kiem toan viên da xem xet kiem soat nOi be) Ma Cong ty lien quan den viec lap va trinh bay ban cao tai chinh trung thkrc, hop 19 nhain thiet ke cac tha tic krem toan phi) hyp vei tinh hinh thtrc te, my nhi8n khOng nham mvc dich dua ra 9 kien v8 hieu qua dm ki8m soat nQi be Cong ty. Citing viec kiem toan ding bao gem danh gia tinh finch hop Ma cac chinh sach ke toan dugc áp citing va tinh hgp 19 cUa cac trot tinh ke Man dm Ban Clam diic cling nhu viec danh gid t8ng the bao cao tai chinh.

Ch'ing UM tin ttrerng rang cac bang chang kiem loan ma chng toi dà thu thap duvc la day du va thich hop lam co set cho 9 kien ki8in Man Ma cluing t8i.

kin kiem toga vien

Theo 9 kien cUa chang t6i, Bao cdo tai chinh (la phan anh trung,tharc va hop 19, ten cac khia canh trong yeu, tinh hlnh tai chinh cUa Cong ty TNHH MTV NM xuat ban T6ng hgp Da Nkig ti ngay 31 thang 12 Mm 2016, ding nhu ket qud hog d'Ong kinh doanh va tinh hinh luu chuyen tien te cho Mm tai chinh lc& thac ding nry, phi] hop vol cac chuan incrc ke toan, che de ke toan Viet Nam va cac quy dinh phap 19 c6 lien quan den viec lap va trinh bay bao cao tai chinh.

CONG TV TNHH KIE TLAN vA TI AN THU ATAX Kiem Man vien

Tan The An Gay CI'! clang Icf, hanh ngha kiam mein

Silk 2667-2013405-1

CONG TV TNHII MTV NHA XUAT BAN TONG HOP DA NANG Bao cao tai chinh L6 103 Duang 30 thang 4, Q. Hai Chau, TP. Da Nang Cho nam tai chfnh ket thtic ngay 31/12/2016

C THUg TP.DA NANG NHAl" T. Hug NO 17 -03- 201/

BANG CAN DOI Kt TOAN Tgi ngery 31 thiang 12 nom 2016

MAU 1301-ON Dcm vi: VND

TVWVI Illlef II ' . .

CH irTLET5Thuyet

ma sO minh s6 cu6i nam SO au nam

A. TAI SAN NGAN HAN 100 5.981.404.283 5.101.222.853

I. Tien va clic khofin twong throng Ben 110 1.257.495.059 2.800.724.456

Tien III V.1a 1.257.495.059 486.724.456

Cdc khoan thong duong tien 112 V.lb - 2.314.000.000

IL Bu ttr tai chinh ngAn hnn 120 2.314.000.000 -

Du tv Am gid den ngay ddo han 123 V.2 2.314.000.000 -

HI. Cac khoin phai thu ngiin han 130 879.202.485 492.745.932

1. Phai thu caa khdch hang 131 V.3 769.731.750 390.977.522

2. Tra trut cho nguari ban ngan han 132 45.648.368 82.177.965

6. Phai thu ngan hgn Ichac 136 V.4 139.213.342 94.981.420

7. Dv pi-1611g phai thu ngan han kh6 dei 137 (75.390.975) (75.390.975)

IV. Hang 'Elm kho 140 V.6 1.530.706.739 1.807.752.465

I. Hang din kho 141 1.678.931.063 1.896.968.109

2. Dv pheng giam gid hang tin kho 149 (148.224.324) (89.215.644)

V. TM sin ngAn hnn khac 150 -

B. TAI SAN DAI HAN 200 10.367.192.283 10.451.991.716

Clic khoan phai thu dal hnn 210 - -

TM san c6 ilinh 220 10.226.417.911 10.444.001.275

1. Tai san c6 dinh him hinh 221 V.7 10.226.417.911 10.444.001.275

- Nguyen gid 222 11.214.751.252 11.283.746.586

- Gid tri hao man luy Ice 223 (988.333.341) (839.745.311)

111. Ilk Ong sin au tu• 230 - -

TM sfin di. dung ai hnn 240 - -

Dew tu. tei chinh clai hnn 250 - -

TM son al !Inn kink 260 140.774.372 7.990.441

I. Chi phi tra twOrc dai han 261 V.8 140.774.372 7.990.441

TONG GONG TAI SAN (270=100+200) 270 16.348.596.566 15.553.214.569

Hohng Thu HA Nguth lap biau

Hohng Thu HA

la tam trufmg ng Bio

Gichn clac

Da Nang, »gay 07/02/2017

4,9 CA...Nee—CY *e. T.r1.1-4.1.1

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CONG TY TNHH MTV NBA XUAT BAN TONG HOP DA NANG BA° cao thi chfnh L6 103 Dutmg 30 thang 4, Q. Hai Chau, TP. Da aang Cho nam tai chfnh ket thtic ngay 31/12/2016

BANG CAN DOI KE TOAN (Tie') theo) Tra ngay 31 thong 12 nam 2016

MAU B01-DN Dun vi: 'VND

CHI TIEU A

Ma so ThuyttSO

m in h cu6i nam SO du nam

C. NO PHAI TRA 300 2.182.647.625 1.418.206.086

I. No ngin hon 310 2.090.647.625 1.383.206.086

1. Phai tra ngueri ban ngan han 311 V.9 1.090.920.370 319.513.313

2. Nguari mua tra tien tube ngin Inn 312 17.789.856 79.668.257

3. Thue va cdc khoan phai nOp Nha ntrec 313 V.10 64.065.125 54.876.441

5. Chi phi phai tra ngan Inn 315 263.827.273 27.575.000

8. Doanh thu chua that hien ngan han 318 V.11 597.039.546 848.228.293

9. Phai tra ngan han kit 319 V.12 55.611.666 51.950.993

12. Quy khen thuong, phac 10 322 1.393.789 1.393.789

H. Ncr dai hon 330 92.000.000 35.000.000 7. Pith tra dai han khac 337 V.12 92.000.000 35.000.000

D. VON CHU SO Him 400 14.165.948.941 14.135.008.483

L VOn chit so' Mtn 410 V.I3 14.165.186.265 14.134.245.807

1. Von Op dm chi) so. haru 411 2.890.251.712 2.890.251.712

8. Quy du tv phat triEn 418 10.915.100.114 10.915.100.114

11. Lgi nhuan sau thue chtra phan ph6i 421 (1.678.740.705) (1.709.681.163)

- LNST chua PP Iffy Ice Mn ell& IcY truik 421a (1.709.681.163) (1.617.635.683)

- LNST chin phan phtni Icy nay 421b 30.940.458 (92.045.480)

12. Ngutm vOn dau ta xay dvng ca ban 422 2.038.575.144 2.038.575.144

II. Ngubn kinh phi WI qui khac 430 762.676 762.676

1. Ngu6n kinh phi 431 762.676 762.676

TONG CONG NCO:5N VON (440=300+400) 440 16.348.596.566 15.553.214.569

n41; bang Thu Ha

Id wan tritemg Clam cicic

Da Niing, ngery 07/02/2017

CONG. TY

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CONG TY TNHH MTV NHA XUAT BAN TONG nvp DA NANG Bao cao tai chfnh L6 103 Duang 30 thang 4, Q. Hai Chau, TP. DA Nang Cho nam tai chinh ket thnc ngay 31/12/2016

BAO CAO lair' QUA BOAT DOG KINH DOANH Nam 2016

MAU B02-DN Dan vi: VND

CHI TIEU ,

Ma so Thuyet

minh

N5m nay Mm trutc

1. Doanh thu ban hang vit cung cAp dich vy 01 5.223.675.288 4.120.138.948

2. Cac khoan giam trix doanh thu 02 30.983.286 24.545.714 3. Doanh thu thuAn vt ban hang va cung cAp dich vy

(10 = 01 -02) 10 V1.1 5.192.692.002 4.095.593.234

4. Gia von hang ban 11 V1.2 3.496.107.483 2.577.943.747 5. Lcri iihtiAn Op ve ban hang vA cung cAp dich vy

(20 = 10 - 11) 20 1.696.584.519 1.517.649.487

6. Doanh thu hot dung thi chinh 21 VI.3 89.055.331 117.108.434

7. Chi phi tai chfnh 22 - ..

8. Chi phi ban hang 24 313.829.036 246.726.762

9. Chi phi quan ly doanh nghiep 25 VI.4 1.439.470.564 1.503.489.313 10. L91 nhuAn thuAn tit hotit Ong kinh doanh

(30 = 20 + (21-22) - (24+25)) 30 32.340.250 (115.458.154)

11. Thu nhap khac 31 181.818 23.412.674

12. Chi phi khan 32 1.581.610 -

13. 1,91 nhuon/ (a) khac (40 = 31 -32) 40 (1.399.792) 23.412.674

14. TUng 191 nhuAn Ice loan trivet [hue (50 --r. 30 + 40) 50 VI.5 30.940.458 (92.045.480)

15. Chi phi thu 6 thu nhap doanh nghiep hien hanh 51 - _

16 . Chi phi thue thu nhap doanh nghiep hoan lai 52 - - 17. 1,91 nhuOn sau thut thu nhap doanh nghiep

60 30.940.458 (92.045.480)

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Me.n THANH Vighl NTIA XITA T 8;

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CONG TV TNITH MTV NHA XUAT BAN TONG HOP DA NANG BM) cao tai chfnh L6 103 Duang 30 thang 4, Q. Hai Chau, TP. Da Nang Cho nam tai chfnh ket tithe ngay 31/12/2016

BAO CAO LtrU CHUYEN TIEN TE (Theo phirang phap gián tiep)

Nam 2016 mAu B03-ON

Don vi: VND

Chi Bet' MA s6 Thuyet

minh Nam nay Nam filthy

I. Lirti chuyen tien fir hot Ong kinh doanh

1. LØ nhu(in fru* thui 01 30.940.458 (92.045.480)

2. DMu chin!: cho Sc khodn

- Kith hao tai ski ce dinh 02 217.583.364 217.583.364

- Cac khoan chr phOng - 03 59.008.680 124.294.384

- (Lai)/ 18 tir hog dOng dau tir 05 (89.055.331) (117.108.434) 3. Liti nhuan tie hogs' clang kinh doanh fru* thay dot e

von hem tang 08 218.4 77.1 71 132723.834

- (Tang)/ giam cac khoan phai thu 9 (386.456.553) (102.264.934)

- (Tang)/giam hang tOn kho 10 218.037.046 (11.990.668) - Tang/ (giam) cdc khoan phai tra (khong lee lai vay pint tra, thue TNDN phdi Op) 11 457.441.539 (773.562.366)

- (Tang)igiam chi phi tra truerc 12 (132.783.931) 6.959.091

- Tien thu khac ta hog dOng kinh doanh 16 353.300.000 348.678.237

- Tien chi khan cho hoat dOng kinh doanh 17 (46.300.000) (20.700.000)

Den chuyin din thud!, tie hogt dang kink doanh 20 681.7112 72 (420.156.806)

II. Ltru chuytn 661 to boat dOng dau ttr

3. Tito chi cho vay, mua cac cOng ell ner dm don v1 khk 23 (2.314.000.000) -

7. Tien thu lai cho vay, cO tire va loi nhuan &roc chia 27 89.055.331 117.108.434

Lew chuyin flan Milan lie hogt tang Au tie 30 (2.224.944.669) 11 7.108.434

III. Luv chuytn Hen tir hat dOng tai chinh

Luv chuyin tit'n than trong am (50=20+30+40) 50 (1,543.229.397) (303.048.372)

Titn a twang dtrong titn din am 60 2.800.724.456 3.103.772.828

Aim httang elm thay dai tY gia hai doai guy clen ngoai te 61 - -

Titn a twang dwag titn cuoi am (70=50+60+61) 70 1.257.495.059 2.800.724.456

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ONG TV TNHH MTV NHA XUAT BAN TONG HOP DA NANG Bao cat) Rd chfnh L8 103 Dueng 30 thang 4, Q. Hai Chau, TP. Da Nang Cho nam tai chinh ket thee ngay 31/12/2016

. THUYET MINH BAO CAO TAI CH1NH MAU B 09 —DN

I. DSC DIEM HOST 'JONG CIJA DOANH NGHIEP

I. Hlnh that s& littu vein

ang ty TNHH MTV Nha xuAt ban Teng hem Da Nang (sau day gqi tat la Cong ty) la tong ty trach nhiem hilu han met thanh vien do UBND thanh phe Da Nang lam chit sat ham Can ty hoat deng theo Giay chirng nhan dang k9 doanh ngbiep se 0400100087 do S6 Ke hoach va Dan tu thanh pito Da Nang cap Ian Au ngay 01/07/2010, thay dei gan nhat ngay 26/10/2012. V& dieu le dm COng ty la 15.828.405.460 VND.

Try set chinh ctia Citing ty dat tai L6 103, duttng 30 thang 4, phuang H6a Cutmg Bac, quan Hai Chau, TP Da Nang, Via Nam. 3

2. Nganh nghe kinh doanh .)

Nganh nghe kinh doanh chinh cña Cong ty la xuat ban, in phat hanh sach, sach din ter va van h6a pham cat loai. Ngoai ra, Cong ty con c6 cat nganh nghe khac nhm san xuat, kinh doanh cat vat pham van Ma; Kinh doanh cat dich vu van h6a; Xuat nhap khau vat hr, san pham vat pham van h6a; Dich vu cho thue van phemg.

Tuyen S ve kha nang so sank thong tin tren Bao cao tat chinh

Bao cáo tai cilia dam bao thong tin so sanh ductc.

II. KS' KE TOAN, DON VI TIEN TE SIT DUNG TRONG KE TOAN

1. Kj/ a than am

Nien de Ice toan bat du tir ngay 01/01 va ket them vao ngay 31/12 hang nAm.

2 Dot vj tien tesi dyng trong k tan

Dan vi tien t sir clting trong ke toan tai Cong ty la Deng Viet Nam (VND).

III. CHUAN MIX VA CHE DO Kt TOAN AP DUNG

Che de tan an dung

Ceng ty áp dung che de ke Man doanh nghiep Viet Nam, ban hanh kern theo Th8ng fir 200/2014/TT-BTC ngay 22/12/2014 dm Be Tai chinh.

Tuyen a ve viec tufin thti Chan myt kE tan va CM di) ke than

Ceng ty da thut hien tong viec ke toan theo cat Chuan mut k toan Viet Nam, CM do ká toan doanh nghiep Viet Nam ban hanh theo Thong tu so 200/2014/TT-BTC ngay 22 thang 12 nam 2014 va cat th8ng hr hueng clan thuc hien chuan mut ke toan eta Be Tai chinh trong viec lap va trinh bay Bao cat) tai chinh. Bao cao tai chinh da duqc trinh bay met each trung Mut va hem 1 tinh hinh tai chinh, ket qua kinh doanh va luting tien tea Ceng ty.

IV. CAC CHINH SACH Kt TOAN AP DUNG

Nguyen tac ghi nhn cac khan tien vh cac khan twang throng [len

Tien bao gem flan mat tai quy va tien gun ngfin hang, tien dang chuyen. Cac khoan tucmg throng tien là cat khoan du fir ngan ban c6 theti han thu Mi hoac dao han khong qua 3 thang ke ter ngay mua, ca. kha nang chuyen del de clang thanh met luqng tien xac dinh va it rid to trong viec chuyen elei thanh tien.

Nguyen tAc M than clic khan Mu hr tài chfnh

Khoan Mu hr duqc phan loai la nam gift den ngay dao han khi Ging ty c6 dinh va kha nang gift dEn ngay dao han. Cac khoan Mu fir nam girt den ngay dao han bao gem: cat khoan tien gal ngan hang ce) ky ban nam gift den ngay dao ban veti myc dlch thu lai hang kji.

Thu nhap lai ter cac khoan Mu tu nam gift den ngay dao han sau ngay mua &roc ghi nhan treriBao cao ket quA hoot (bang kitih doanh trOn co sat du thu.

CONG TY TNHH MTV NBA XUAT BAN TONG HQP DA NANG Bao ea° tai chinh L8 103 Dutmg 30 thang 4, Q. Hai Chau, TP. Da Nang Cho nam tai chinh ket thee ngay 31/12/2016

THUYET MINH BAO CAO TAI CHiNH (Tip theo) MAU B 09 — DN.

3. Nguyen titc kE Wan ny phai thu

Cac khoan ng phai thu duct trinh bay theo gia trj ghi se tit di cac khoan dir pheng phai thu kho

Vic phan loai the khoan phai thu la phai thu khach hang va phai thu khac dugc thvc hien theo nguyen the sau:

Phai thu elm khdch hang phan anh the khoan phai thu mang tinh chat thuong mai phat sinh tlr giao dich c6 tfnh chat mua — ban gitra Ceng ty va ngtrai mua la dcrn vj dee lap yin Cong ty.

Phai thu khac phan anh the khoan phai thu khong c6 firth thuong mai, khang lien quan den giao djch mua — ban.

Dv pheng phai thu kh6 dei dugc lap cho timg khoan ng phai thu kh6 del can dr van tuOi no qua han cim the khoan ng hoc dv kien mat thn that c6 the xdy ra, cv the nhu sau:

Dei veri net phai thilqua han thanh toan:

30% gia tri dei vdri khoan ng phai thu qua han tit tren 6 thdng den duel 1 nam.

50% gia trj del veri khoan ng phai thu qua han tin 1 /lam den dtthi 2 nam.

70% gid tri dei yeti khohn ng phai thu qua han tin 2 nam den duai 3 nam.

100% gia trj dAi vdri khoan ng pilaf thu qua ban tin 3 Min trey 18n.

061 v61 ng phai thu chtra qua han thanh Man nhtrng khO c6 khà nang thu hei: can dr van di: kien mirc tem thAt dA lap dv pheng.

Tang, giam so du cltr pheng nq phai thu kh6 ddi cAn phai trich lap tai ngay ket the nam tai chinh duce ghi nhan vao chi ph! quail 19 doanh nghiep.

4. Nguyen the ghi nhAn hAng tOn kho

Hang tOn kho dugc ghi nhan theo gia thap han gien gia goc va gia trj than c6 the dive hien dirge.

Gia gee hang ten kho du:ge xac djnh nhu sau:

Thanh Cac Mu sach hoan chinh nhap kho ding ty nhtmg chua tieu thu trong nam.

Chi phi san xuat kinh doanh de dang: bao gem the khoan chi phi nhu chi phi nhuan bet, hieu dinh, bien soan, ve Na.....

Gia trj than c6 the thvc hien dugc la gia ban trdrc dm hang tan kho trong ky sat xuat, kinh doanh binh thu?mg trir chi phf udrc tfnh de hoan thanh va chi phi vete tInh can thiet cho viec tieu thv cluing.

Gia trj hang ten kho dtrgc tinh theo plmang phap binh quail gia quyen va dirge hach Man theo phtrcmg phap 1(6 khai thireng xuyen.

Dv pheng giam gia hang ten kho dirge lap cho tirng nit hang ten kho c6 gid gee Ian han gia trj than c6 the thvc hien duce.

Tang, giam se du dv pheng giam gia hang ten kho can phdi trfch lap tai ngay kat tilde nam tai chinh dirge ghi nhan vao gia von hang ban.

5. Nguyen the ghi nh(in va khan hao TSCD

TM sAn e6 djnh hflu hinh

Tai san co djnh hthi hInh dirge trinh bay theo nguyen gia trir (-) gia trj had men luSi kA.

Nguyen gia tai san c6 djnh hitu hInh la toan be chi phi doanh nghiep phai be ra de c6 duce tai san e6 djnh tfnh den the' diem dim tai san d6 vao trang thai san sang sir dung theo dv tfnh. Cdc chi phi phat sinh sau ngily ghi nhan ban dau dirge tang nguyen gia tai san e6 djnh neu the khoan chi phi nay chac chin lam tang lqi fch kinh te trong Wang lai do sir dung tai sat Chi phf phat sinh khi ghi nhan chi phi ban Mu khong thoa man (lieu kin nay thl dirge ghi nhan vao chi phi san xuat trong k5f.

Khi tat san ce djnh hLtu hinh dirge ban hay thanh 19, nguyen gia va gia trj hao men thy kA dugc x6a se va lai, 18 ',hat sinh do thanh 19 dirge ghi nhan vac) thu nhap hay chi phi trong nam.

Tai san e6 djnh hau hinh dirge khau hao theo phuong phap dueng thing dva tr8n thei gian iOu dyng udrc tinh elm tai san. Thai gian Min ching vet firth cho nhem tai san cv the nhu sau:

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4

,

MTV NHA XUAT BAN TONG HOP BA NANG Báo cio tai chink lia6 lieing 30 then 4, Q. HM Chau, TP. Da N'ing Cho nam tai chinhket time ngay 31/12/2016

THUVET MINI BAO CAO TAI CHINH (Tiep theo) MAU B 09 —DN

Loai thi san

Nha et:1.a, vat kin true

Phuung tin van tai truyen dh

Nam 2016

(Nam)

50

8

6. Nguyen tAc k'e toan ncr phai tra.

Cdc khan ng phai tra dirge ghi nhan cho se tien phai tra trong Wang lai lien quan den hang Ma và dich vii da nhan dirge.

Vic phfin loai cac khan phài tra la phai Ira ngued banva phai ha khac dirge thoc hien thee nguyen the sau:

Phai tra nguti ban phan,anh cdc khan phai tra mang tinh chat thitang mai pat sinh tit giao dich mua hang ha, dich AT, fai san va nguti ban la dun vi dee lap van Cong ty.

Phai tra Mac phan anh the khoan phai tra khong c6 tinh thuong mai, khong lien quan dM giao dich mua, ban, cung cap hang hea dich vii.

7. Nguyen tAc ghi nhan doanh thu chtra thut hien.

Doanh thu chua thoc hien la doanh thu sach trg gia duqc Sef TM chinh cap hang nam did \fed khoan hang Ma, dich vv thuec doi tuong dirge trg gia.

Doanh thu sach trg gia dirge ghi nhan tucrng (mg veri so tien ,dirgc cap beii SO' Tai chinh. Khi C6ng ty ban Huge sach trg gia thi doanh thu chua thkrc hien dirge ket chuyen vao doanh thu ban hang.

8, Nguyen tAc ghi nhen von chi] so. Nth

- VOn g6p cUa cha sci• hem duqc ghi nhan theo sO von thot g6p cOa chit' ser hau.

9. Nguyen the va phuttng phap ghi nhan doanh thu

Doanh thu dirge ghi nhan khi Cong ty c6 kha nang nhan dirge cdc Igi ich kinh tO c6 the xac dinh dirge met each chac than. Cac dieu kin co the sau day cling phai dirge dap (mg khi ghi nhan doanh thu:

- Doanh thu ban hang dugc ghi nhân khi &rig thai thea man 5 dieu kien: (1) Phan Ian rid ro va Igi ich gan lien vei quyen sO hau san ,pham hoac hang h6a da dirge chuyen giao cho ngueri mua; (2) Doanh nghiep kheng con nam gia quyen quan ly hang h6a nhu ngithi sO hau hang hea hoe quyen kiem sat hang h6a, (3) Doanh thu dirge xac dinh Wang deli chac chap, (4) Cong ty da thu dirge hose se thu dirge Icti Leh kinh t6 tit giao dich ban hang, (5) Xac dinh dirge chi phi lien quan den giao dich ban hang.

- Doanh thu cung cAp dich vy dirge ghi nhan khi clang th6i thoa man 4 dieu Men, Om: (1) Doanh thu throe xdc dinh tuang dOi chac chin; (2) &mg ty c6 kha nang thu dirge Igi ich kinh te t& giao dich cung cap dich vv d6; (3) Xac dinh dirge phan Ong vie da hoan thanh vao ngay lap Bang can dei ke toan; (4) Xac dinh dirge chi phi phat sinh cho giao dich va chi phi de hoan thanh giao dich cung cAp dich vii de.

Twfwg hgp vice cung cap dich vii lien quan den nhieu Icy thi doanh thu dirge ghi nhan trong Icy theo ket qua pit cong vie da hoan thanh vao ngay lap Bang can MI ke Wan cña k9 d6.

Phan Ong vice cung cAp dich vii da hoan thanh dirge xac dinh theo phuang phap danh gia c6ng viec hoan thanh.

- Doanh thu hoot Ong tai chinh

Tien lai dirge ghi nhan tren co set den tfch, dirge xac dinh tren s6 du the tai khoan tien gUi va lài suet thire 're timg ky.

Nguyen the ke than the khan giam trir doanh thu

Khoan gam gilt hang ban phat sinh trong ding Icy tieu tho san phalli, hang h6a, dich vki thi dirge dieu chinh gam doanh thu trong

Cac khoan giam.gia hang ban trong c6ng ty eM yeu la gid tri hang ban tra lai.

CONG TY TNHH MTV NHA XUAT BAN TONG HOP DA NANG Bac cao tâf chfnh L6 103 Diking 30 thang 4, Q. Hai Chau, TP. Da Ngng Cho nam tai chfnh kM thfic ngay 31/12/2016

THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU B.09 — ON

11. Nguyen de va phtrang phap ghi nhdn chi phi thud TNDN hien hanh

Thue thu nhdp hien hanh là khoan thud duqc tfnh dua tren thu nhdp tinh thue. Thu nhdp tfnh [hue chenh tech so yeti lqi nhudn k tan la do dieu chinh cac khan chenh lech tam then gift thue lea ke todn, cac chi phi kh6ng ducc trir cOng nha diet] chinh cdc khan thu nhap khong phai chiu thud va cac khoan 16 di:cc chuyen.

Thue suAt thug thu nhdp doanh nghiep hien hanh áp clang cho nam 2016 la 20%.

V. THONG TIN BO SUNG CHO CAC KHOAN MIX THONG BANG CAN D6I KE TOAN

1. Tien WI fining throng tin

SA Cu6i nam SO deli nam

VND VND

r'

Tien mdt

Tien giri ngan hang

ang

b- Cac khan turong throng tin

191984.034 156.501.822

1.237i511.025 330.222.634

1.257.495.059 486.724.456

s6 cu6i nam SO eau nam

VND VND Tien girl tiet kiem Vietinbank han 3 thang 2.314.000.000

COng 2.314.000.000

DAu

hr Ui chInh ngAn hnn

1)Au ttr nem gift 0On ngay dao Ilan 2.314.000.000 2.314.000.000 TG han 6 thang tai Viettinbank 2.314.000.000 2.314.000.000

Thai thu kWh hang

St cuOi nam

VND

SO du nam

VND ang ty CP Plied hanh sach TP.H6 Chi Minh - Fahasa 38.351.379 105.819.000 ang ty Van h6a Huang Trang 113.327.599 56.153.749 aing ty TNHH TMDV Van haa Cfru Disc 15.731.000 40.731.000 C8ng ty CP Iii Thirc Van h6a sach Viet Nam 30.213.000 45.440.000 lity ban nhan dan TP Da Nang 36.895.000 Tnrerng DH NOi vv 85.000.000 Quang cao"Da Niing deu an van ltha" 65.000.000 Cac khach hang khac 385.213.772 142.833.773 COng 769.731.750 390.977.522

PhAi thu kink

St ctiOi 'tam (VND) S6 du narn (VND) Gia g6c Dir phOng Gia g6c Dir phang

Tam Ong 134.656.605 7.966.232 87.577.248 7.966.232 Thue GTGT du vao ducc kheu tit 4.556.737 4.601.217 Phai thu khac

,.. 2.802.955 COng 139.213.342 7.966.232 94.981.420 7.966.232

SO cuOi nam (VND) SO (Mu nam (VND) GM g6c CT ghi s8 Gia g6c CT ghi so

- 10-

D6i Prong nv Ten don vi

Du nor 131 Dun? 331 Du nv 141

41.750.733 25.674.010

7.966.232 75.390.975

41.750.733 25.674.010

7.966.232 75.390.975

Cac doi tuong khdc CS d61tuvng khdc Cac d6i Wong khdc COng

So du nAm (VND)

Hang t6n kho

S6 cu6i nAm (VND)

Gia g6c Gia g6c Dir phong Dv pheing

(89.215.644)

1.105.985 22.031.355

1.430.802.566 189.621.462 253.406.741

.ONG TY TNHH MTV NHA XUAT BAN TONG HOP DA NANG Bao cat) tai chfnh 103 Dtrang 30 thang 4, Q. Hai Chau, TP. DA Nang Cho nem tai chinh ket the ngay 31/12/2016

ItUYET MINH BAO CAO TAI CHINH theo)

Nq tau

SO cuOi nAm (VND)

G e Gni g6c

T c6 th

thuhed

MAU B 09 — DN

SO dAu nam (VND)

GT có thA Gid goc

thu h6i

- ang cu, dung cu - Chi phi SXKD der dang - Thanh pham -Hang hiSa - Hang gin ban

COng

1.105.985 18.505.000

1.233.252.569 174.787.931 251.279.578

1.678.931.063 1.896.968.109 (89.215.644)

Tang, giam tai san c6 djnh hOu hinh

-:thotin myc vatNIA cud,

kin trfic

VND

Phtrang lien

In tiii

VND

TB, dyng cy

quan Ijr

VND NGUYEN CIA

56

du du nAm

tang trong nAm 10.879.168.000 335.583.252 68.995.334

Clam trong nAm 68.995.334

Diàu chinh giam 68.995.334

SO thr cuoi nAm 10.879.168.000 335.583.252 -

TRI HALO MON LUt ICE

SO dtr du nAm 435.166.725 335.583.252 68.995.334

Tang trong nAm 217.583.364

- Trfch khan hao 217.583.364 GiAm trong nAm 68.995.334

Di6u chinh giam 68.995.334 SO &radii nAm 652.750.089 335.583.252

GIA TRI CON LAI TOI ngay dAu nAm 10.444.001.275 -

Tyi ngity cuOi nAm 10.226.417.911 -

- Nguyen g/á TSCD cual nom dei khciu hao hit nhungvin con sir dyng: 335.583.252 VND.

11.283.746.586

68.995.334

68.995.334

11.214.751.252

839.745.311

217.583.364

217.583.364 68.995.334

68.995.334 988.333.341

10.444.001.275

10.226.417.911

Tfing Ong

VND

(59.008.680)

(89.215.644) (148.224.324)

CONG TV TNHH MTV NHA XUAT BAN TONG HQP DA NANG Bao cao tai chfnh Lo 103 DaOng 30 thang 4, Q. Hai Chau, TP. Da NAng Cho narn tai chInh kat thim ngay 31/12/2016

THUYET MINH BAO CAO TAI CHINH (Tiep theo) MAU B 09 — DN

Chi phi tra trutc dai ban

Se cuoi nam

VND S6 dAu nam

VND 140.774.372 7.990.441

Cling co dung co van pheng 16.274.545 7.990.441 Chi phi da chaa van phOng 124.499.827 COng 140.774.372 7.990.441

Phai tra nguti ban

SO cuai nam (VND) S6 du n5m (VND)

Giá tri cO kha nang 56 c6 kha GM tri tra ncy nang tra iiçi Cong ty In Quang Nam 365.035.000 365.035.000 74.870.000 74.870.000 Nha sdch Trf Viet 37.323.242 37.323.242 32.912.042 32.912.042 Nha sach Van Lang 37.163.260 37.163.260 39.445.910 39.445.910 Cling ty In Da Nang 66.400.000 66.400.000- 16.995.000 16.995.000 CN CTy TNHH Sang Tao Tre 335.500.000 335.500.000 Cat 461tutng khac 249.498.868 249.498.868 155.290.361 155.290.361 Ceng 1.090.920.370 1.090.920.370 319.513.313 319.513.313

Thug vã cac khan phai nen Nha nate

SO Tau nam

Phai nep trong 135 nOp trong

nam nam S6 cued Warn

VND VND VND VND Thue gia trj gia tang 49.466.747 125.803.379 124.205.945 51.064.181 Thue thu nhap ca nhan 5.409.694 17.266.250 9.675.000 13.000.944 Thud nha dat, ti'en thud (tat 94.791.121 94.791.121 Cdc loai thug khdc 4.000.000 4.000.000 Ceng 54.876.441 241.860.750 232.672.066 64.065.125

Doanh thu chun thyt hien

Se cutii nam

VND

SO dhu nam

VND Doanh thu clan bit nha 5 tang 354.734 354.734 Doanh thu try gia sach 596.684.812 647.873.559 Doanh thu ban skh "Da Nang di tfch & daub Mang" 200.000.000 Ceng 597.039.546 848.228.293

A

- 12 -

-

e.

ONG TY TNHH MTV NHA XUAT BAN TONG HOP DA NANG Bao a° tel chinh Y1,6 103 Duang 30 thang 4, Q. Hai Chau, TP. Da Wang Cho nam tai chinh ket thiic ngay 31/12/2016

12.

THUYET MINH BAO CAO TAI CHINH (Tien theo)

Phai tra khac

So cuOi nam

VND

MAU B 09 — DN

S6 du narn

VND Ngin ban 55.611.666 51.950.993

Tai san thira cher giai quyet 17.566.290 17.566.290 Kinh phi cemg doan 2.120.035 2.183.923 Bao him xa hOi 5.429.591 1.705.030 Cac khoan phai Ira, phai flop ngan han khac 30.495.750 30.495.750

Dài ban 92.000.000 35.000.000 Nhan k quy, ky ewe dai han 92.000.000 35.000.000 Cac Moan phai tra, phai ne,p khac COng 147.611.666 86.950.993

13. V6n chi) so

Bang (16i chieu bin dOng elm von chal O. au

VOn aAu ttr art cha sO hau

VND

Quy dau tu. plat trien

VND

Loi nhan chum phan phOl

VND

Ngan vOn au ttr XDCB

VND

Tang cOng

VND dau am trac 2.890.251.712 10.915.100.114 (1.617.635.683) 2.038.575.144 14.226.291.287

nhuen nam truat (92.045.480) (92.045.480)

Mitr cai nAm tray 2.890.251.712 10.915.100.114 (1.709.681.163) 2.038.575.144 14.134.245.807 nam nay 30.940.458 30.940.458

cu6i nAm nay 2.890.251.712 10.915.100.114 (1.678.740.705) 2.038.575.144 14.165.186.265

THONG TIN BO SUNG CHO CAC ICHOAN MIX TR1NH BAY TRONG BAO CAO KET QUA HOST BONG KINH DOANH

Doanh thu ban hang vä cung cAp djch vy

Nam nay

VND Mm truck

VND TOng doanh thu ban hang và cung cAp dich vv 5.223.675.288 4.120.138.948

- Doanh thu ban hang 5.223.675.288 4.120.138.948

Cfic khan giant tra•doanh thu 30.983.286 24.545.714 - Hang ban tra lai 30.983.286 24.545.714 Doanh thu than 5.192.692.002 4.095.593.234

Gia v6n hang ban

Mm nay N6 m trtrat VND VND

GM von cfm hang lina cra ban 3.496.107.483 2.577.943.747 COng 3.496.107.483 2.577.943.747

- 13-

ch mg TV TNHH MTV NBA XUAT BAN TONG 11QP DA NANG Ittio cao tai chfnh ckilliliDuemg 30 thang 4, Q Hai Chau, TP. Da Nang Cho nam hi chinh ket time ngay 31/12/2016 tietz*zt': THUYET MINH BAO CAO TAI CHINH (Tip theo) MAU B 09 —DN

Doanh thu hout dOng thi chfnh

.:NAm nay Nam trutt

VND VND Lai titn gui ngan hang, lai cho vay

COng

89.055.331 117.108.434

89.055.331 117.108.434

Chi phi quan 19 doanh nghiep

NAm nay Nam trutc

VND VND 1iChi phi quart 19 doanh nghiep . . bayng viz cat khoon Erich theo limn •

4;Chi phi khau hao mi sal? co (IPA A • 1.106c khotin chi phi quail 51DN khac

1.439.470.564

433.268.973

217583.364

788.618.227

1303.489313

424.947.495

217.583.364

860.958.454

'Chi phi that thu nhap doanh nghiep hien Minh

'Nam nay

VND

Niim trutc

VND A. Ktt qua hot dOng kinh doanh ghi nhan theo BCTC

# A ,tTong led nhuan fru& thud TNDN ..- 30.940.458 (92.045.480)

4-13. Xec djnh thu nhap chju that theo Luat that TNDN

' IL Ditu chinh tang t6ng Icri nhuan trutt thud TNDN 7.7 6.512.292 93.034.458 Cac khoen chi phi kh6ng &cut tit. 6.512.292 93.034.458

-2. Ditu chinh giam t6ng Icti nhuan trate that TNDN

. Teng thu nhap chju that TNDN chtra trir chuyen 16 37.452.750 988.978 t!c1. Le ta• clic nam trut chuyen sang 37.452.750 988.978

15. Tang thu nhap chju that TNDN (Da fru chuyen le)

thue suet time thu nhap doanh nghiep 20% 20% Whit TNDN phat sinh phai nOp trong Icy tfnh that

S6 thue TNDN dirge giam

That TNDN pilaf sinh phai nOp trong ky tfnh thut

'Coe khocin chi phi khanu date tit (*) Nam nay Nam trtrCre

VND .VND .Chi phi nth lap da pheng ng phai thu kh6ng c6 dti MS set 71.229.085 7Quy bong chilli chi tern nhieu nam 6.648.733 ,cnc khonn xt1.19 nç phai thu khac 11.565.140 Cac Ichoan xur 19 net tam (nig 484.000 :CP khemg &rut tit khi tInh [hue TNDN do ko du chirng tir 5.211.000 tee khoan sir 19 net phai thu khach hang 3.107.500 bac khoan xer 19 chi phi tra fru& dai han t6n dung Mu 1301.292

6312.292 93.034.458

- 14-

CONG TY TNHH MTV NHA XUAT BAN TONG HOP DA NANG Bdo cdo tAi chfnh 1,6 103 Duerng 30 thdng 4, Q. HAI Chau, TP. DA Nang Cho nani tAi chinh ket thnc ngAy 31/12/2016 THUYET MINH BAO CAO TAI CHINH (Tien theo)

VII. THONG TIN KHAC

Nhang sv kien quan trong phat sinh sau ngdy k6t iliac toan Wain

KhOng c6 str kin quan frog nAo phdt sinh sau ngay ket thdc nien dd, ke todn yen cAu phai dieu chinh hay ding 1)6 trong bdo cdo tai chink

Giao djch vdti cac ben lien quan

Thu nhdp cna Ban Clam Mc:

Luong, thuOng va cac khogn khdc

COng

Nam nay Nam trutc

VND VND 2,23.135.200 165378.500

223.135.200 165.378.500

MAU B 09 —DN

3. Theng tin so sank

S6 lieu so sanh dirge My theo BA° cdo tai chinh nam 2015 clia Ceng ty da duce kiem toan bOi Cong ty TNHH Mein toan vá Tu van thue ATAX.

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