(Thanh lap tgi nu&c Cong hoa xa hoi chu nghia Vi^t Nam) BAO CAO TAI CHINH DA DirOC SOAT XET Cho ky hoat dong tir ngay 01 thang 01 nam 2011 den ngay 30 thang 6 nam 2011
S6 390 ducmg Nguy6n Trai, thanh ph6 Ha Giang Tinh Ha Giang, CHXHCN Viet Nam M U C L U C NOIDUNG TRANG BAO CAO CUA BAN GIAM DOC 1 BAO CAO KET QUA CONG TAC SOAT XET BAO CAO TAI CHINH 2 BANG CAN DO! KE TOAN 3-4 BAO CAO KET QUA HOAT DONG KINH DOANH 5 BAO CAO LUtJ CHUYEN TIEN TE 6 THUYET MINH BAO CAO TAI CHINH 7-18
S6 390 duong Nguyin Trai, thanh ph6 Ha Giang Tinh Ha Giang, CHXHCN Viet Nam BAO CAO CUA BAN GIAM DOC Ban Giam d6c Cong ty C6 phsn Co khi va Khoang san Ha Giang (gpi tat la "Cong ty") de trinh bao cao nay cung vai bao cao tai chinh cua Cong ty cho ky hoat dong tir ngay 01 thang 01 nam 2011 den ngay 30 thang 6 nam 2011. HOI DONG QUAN TRI VA BAN GIAM DOC Cac thanh vien cua Hoi dong Quan trj va Ban Giam doc Cong ty da dieu hanh Cong ty trong ky va den ngay lap bao cao nay bao g6m: HOI DONG QUAN TRI 6ng Ma Ngoc Tien Ong Trinh Ngoc Higu 6ng Pham Thanh Do Ong Dao Xuan Tuat Ong Le Thanh Tuan Ong Nguyin Van Thing Ong To Huy Via BAN GIAM DOC Ong Trinh Ngoc Hieu Ong Dao Xuan Tuit Ong Nguyin Van Bien Chu tich Thanh vi n (bo nhiem ngay 01 thang 4 nam 2011) Giam d6c Pho Giam d6c Pho Giam doc TRACH NHIEM CUA BAN GIAM DOC Ban Giam d6c Cong ty c6 trach nhiem lap bao cao tai chinh hang ky phan anh mot each trung thuc va hop ly tinh hinh tai chinh cung nhu ket qua hoat dong kinh doanh va tinh hinh luu chuyen tien te cua Cong ty trong ky. Trong viec lap cac bao cao tai chinh nay. Ban Giam doc dugc yeu cau phai: Lira chon cac chinh sach ke toan thich hop va ap dung cac chinh sach do mot each nhat quan; Dua ra cac xet doan va u6c tinh mot each hop ly va than trong; Neu r5 cac nguyen tac ke toan thich hop c6 dugc tuan thu hay khong, c6 nhixng ap dung sai lech trong yeu can dugc cong bo va giai thich trong bao cao tai chinh hay khong; Lap bao cao tai chinh tren ca sa hoat dong lien tuc trir truang hgp khong thk cho ring Cong ty se tigp tuc hoat dong kinh doanh; va Thi6t k va thidt lap he th6ng kikm soat ngi bo mot each hiru hieu cho muc dich lap va trinh bay bao cao tai chinh hgp ly nhim han chl riii ro va gian Ian. Ban Gidm d6c Cong ty chiu trach nhiem dam bao ring s6 ks toan dugc ghi chep mot each phu hgp dk phan anh mot each hgp ly tinh hmh tai chinh cua Cong ty o bst ky thai dilm nao va dam bao ring bao cao tai chinh tuan thu cac Chuin mirc k6 toan Viet Nam, He thsng ki toan Viet Nam va cac quy dinh hien hanh c6 lien quan tai Viet Nam. Ban Giam doc cung chiu trach nhiem dam bao an toan cho tai san cua Cong ty va thuc hien cac bien phap thich hgp dk ngan chan va phat hien cac hanh vi gian Ian va sai pham khac. Ban Giam d6c xac nhan ring Cong ty da tuan thu cac yeu ciu neu tren trong viec lap bao cao tai chinh. i dien cho Ban Giam doc, Trjnh Ngoc Hieu Giam d6c Ha Giang, ngay 03 thang 8 nam 2011
Deloitte. C6ng ty TNHH Deloitte Vi$t Nam Tang 12A, Toa nha Vinaconex 34 Lang Ha, Quan Dong Da, Ha Npi, Viet Nam Tel : +84 (0)4 6288 3568 Fax: +84 (0)4 6288 5678 www.deloitte.cx)m/vn SS: ^ /Deloitte-AUDHN-RE BAO CAO KET QUA CONG TAC SOAT XET BAO CAO TAI CHINH Kinh gui: Cac C6 dong Hgi dong Quan trj va Ban Gi^m doc Cong ty C6 phan Co khi va Khodng san Ha Giang Chung toi da thuc hien cong tac soat xet bang can d6i ke todn tai ngay 30 thang 6 nam 2011 cung vai bao cao kk qua hoat dong kinh doanh, bao cao luu chuyen tien t cho ky hoat dong tir ngay 01 thang 01 nsm 2011 din ngay 30 thang 6 nam 2011 va thuydt minh bao cao tai chinh kem theo (goi chung la "bao cao tai chinh") cua Cong ty C6 phan Co khi va Khoang san Ha Giang (goi tat la "Cong ty"), tir trang 03 den trang 18. Bao cao tai chinh kem theo khong nham phan anh tinh hinh tai chinh, kk qua hoat dong kinh doanh va tinh hinh luu chuydn Xikn te theo cac nguyen tac va thong le ke toan dugc chdp nhan chung tai cac nuoc khac ngoai Viet Nam. Viec lap va trinh bay bao cao tai chinh nay thugc trach nhiem cua Ban Giam ddc Cong ty. Trach nhiem ciia chung toi la dua ra Bao cao kk qua cong tac soat xet ve bao cao tai chinh nay tren co so cong tac soat xet ciia chung toi. Chung toi da thuc hien cong tac soat xet bao cao tai chinh theo Chuan muc kiem toan Viet Nam so 910 - Cong tac soat xet Bao cao tai chinh. Chuan mirc nay yeu cau cong tac soat xet phai lap ke hoach va thuc hien de c6 sir dam bao vira phai ring bao cao tai chinh khong chira dung nhcnig sai sot trong ylu. Cong tac soat xet bao g6m chu yiu la viec trao doi voi nhan sir cua cong ty va ap dung cac thu tuc phan tich tren nhirng thong tin tai chinh; cong tac nay cung cip mot mirc do dam bao thip hom cong tac kilm toan. Chung toi khong thuc hien cong viec kiim toan nen cung khong dua ra y kien kiem toan. Tren ca sa cong tac soat xet cua chung toi, chung toi khong thay c6 van de dang luu y nao de chung toi cho ring bao cao tai chinh kem theo khong phan anh trung thuc va hgp ly, tren cac khia canh trong ygu, tinh hinh tai chinh cua Cong ty tai ngay 30 thang 6 nam 2011 ciing nhu ket qua hoat dong kinh doanh va tinh hinh luu chuyen tien t cho ky hoat dong tir ngay 01 thang 01 nam 2011 dsn ngay 30 thang 6 nam 2011 phii hgp vai ChuSn muc kg toan Viet Nam, He thdng ke toan Viet Nam va cac quy dinh hien hanh c6 lien quan tai Viet Nam. Pho Tong Giam doc Chirng chi K\km toan vien s6 D.0042/KTV Kiem toan vien Chirng chi Kilm toan vien s6 1130/KTV T/iay mat va dai dien cho CONG TY TNHH DELOITTE VlfT NAM Ngay 03 thdng 8 nam 2011 Ha Not, CHXHCN Viet Nam 2 Thdnh vien
Bao cao tai chinli So 390 duong Nguyen Trai, tiianii pho Ha Giang Cho ky hoat dong tir ngay 01 thang 01 nam 2011 Tinh Ha Giang, CHXHCN Viet Nam d6n ngay 30 thang 6 nam 2011 BANG CAN DOI KE TOAN Tai ngay 30 thdng 6 nam 2011 MAU SO B 01-DN Don vi: VND TAI SAN Ma X so Tbuygt minb 30/6/2011 31/12/2010 A. TAI SAN NGAN HAN 100 187.950.691.438 132.779.527.477 (100 = 110+120+130+140+150) I. Tien va cac khoan tuong duong tien 110 5 136.558.112.413 59.883.384.366 1. Tien f 111 6.932.856.911 3.307.813.032 2. Cac khoan tuong duong tisn 112 129.625.255.502 56.575.571.334 II. Cac khoan dsu tu- tai chinh ngsn ban 120 6 12.000.000.000 44.400.000.000 1. Dau tu ngan han 121 12.000.000.000 44.400.000.000 III. Cac khoan phai thu ngsn ban 130 31.148.741.321 22.266.509.824 1. Phai thu khach hang 131 19.064.124.494 11.653.213.786 2. Tra tnroc cho nguoi ban 132 3.728.248.334 2.523.827.462 3. Cac khoan phai thu khac 135 7 8.705.354.626 8.488.454.709 4. Du phong cac khoan phai thu ngin han kho doi 139 (348.986.133) (398.986.133) IV. Hang ton kbo 140 8 7.666.586.450 6.003.557.494 1. Hang ton kho 141 7.666.586.450 6.003.557.494 V. Tai san ngan ban khac 150 577.251.254 226.075.793 1. Thug va cac khoan khac phai thu Nha nuoc 154-416.383 2. Tai san ngan han khac 158 577.251.254 225.659.410 B. TAI SAN DAI HAN 200 11.400.948.781 11.462.442.161 I. (200 = 220+250+260) Tai san c6 djnh 220 9.064.358.903 9.107.149.604 1. Tai san c6 dinh huu hinh 221 9 6.865.657.440 6.891.521.318 - Nguyen gid 222 20.710.609.473 20.024.927.448 - Gid tri hao mdn lily ke 223 (13.844.952.033) (13.133.406130) 2. Tai san c6 djnh v6 hinh 227 10 1.839.514.222 1.848.578.321 - Nguyen gid 228 4.555.031.356 4.555.031.356 - Gid tri hao mdn luy ke 229 (2.715.517.134) (2.706.453.035) 3. Chi phi xay dung ca ban da dang 230 359.187.241 367.049.965 11. Cac khoan dau tu tai chinh dai ban 250 532.823.200 532.823.200 1. Diu tu dai han khac 258 532.823.200 532.823.200 III. Tai san dai ban khac 260 1.803.766.678 1.822.469.357 1. Chi phi tra truoc dai han 261 266.445.391 303.738.131 2. Tai san dai han khac 268 1.537.321.287 1.518.731.226 TONG CQNG TAI SAN (270 = 100+200) 270 199.351.640.219 144.241.969.638 Cac thuyet minh tic trang 07 den trang 18 la mot bo phan hap thanh ciia bao cao tdi chinh 3
Bao cao tai chinh 86 390 duong Nguyen Trai, thanh ph6 Ha Giang Cho ky hoat dong tu ngay 01 thang 01 nam 2011 Tinh Ha Giang, CHXHCN Viet Nam dgn ngay 30 thang 6 nam 2011 BANG CAN DOI KE TOAN (Tiep theo) Tai ngay 30 thang 6 nam 2011 MAU SO B 01-DN Don vi: VND NGUON VON Ma Thuyet s6 minh 30/6/2011 31/12/2010 A. NO PHAI TRA (300 = 310+330) 300 54.008.914.381 30.936.984.840 I. No' ngan han 310 53.703.845.971 30.658.228.344 1. Phai tra nguoi b^n 312 5.536.530.202 5.757.527.460 2. Nguoi mua tra tien truoc 313 3.200.000 23.200.000 3. Thug va cac khoan phai nop Nha nuoc 314 11 8.719.247.545 5.219.625.172 4. Phai tra nguoi lao dong 315 1.121.589.000 1.112.922.200 5. Chi phi phai tra 316 1.109.620.888 197.871.500 6. Cac khoan phai tra, phai nop ngan han khac 319 12 30.248.073.299 12.168.846.256 7. Quy khen thuong, phiic loi 323 6.965.585.037 6.178.235.756 II. No' dai han 330 305.068.410 278.756.496 1. Phai tra dai han khac 333 9.000.000 9.000.000 2. Du phong trg cap mat viec lam 336 296.068.410 269.756.496 B. NGUON VON (400 = 410) 400 145.342.725.838 113.304.984.798 I. V6n chu SO' hu-u 410 13 145.342.725.838 113.304.984.798 1. V6n dilu le 411 60.000.000.000 60.000.000.000 2. Quy dau tu phat trien 417 18.785.886.283 18.785.886.283 3. Quy du phong tai chinh 418 4.706.929.283 4.706.929.283 4. Quy khac thupc von chu so hiju 419 1.103.464.642 3.981.420.238 5. Loi nhuan sau thue chua phan phoi 420 60.746.445.630 25.830.748.994 TONG CONG NGUON VON (440 = 300+400) 440 199.351.640.219 144.241.969.638 Trjnh Ngoc Hieu Giam doc Do Khac Hiing Ke toan tru'ong Ngay 03 thdng 8 nam 2011 Cac thuyet minh tic trang 07 den trang 18 la mot bo phan hap thanh cua bdo cdo tdi chinh
Bao cao tai chinh S6 390 duong Nguyin Trai, thanh ph6 Ha Giang Cho ky hoat dong tu ngay 01 thang 01 nam 2011 Tinh Ha Giang. CHXHCN Viet Nam d6n ngay 30 thang 6 nam 2011 BAO CAO KET QUA HOAT DONG KINH DOANH Cho ky hoat dong tic ngay 01 thdng 01 nam 2011 din ngay 30 thdng 6 nam 2011 MAU SO B 02-DN Don vj: VND CHITIEU M3 f so ThuySt Tu-ngay 01/01/2011 Tu-ngay 01/01/2010 minh dgn ngay 30/6/2011 d n ngay 30/6/2010 1. Doanh thu ban h^ng 01 14 98.392.075.382 40.878.042.004 2. Cac khoan giam trir doanh thu 02 - - 3. Doanh thu thuan ve ban hang (10 = 01-02) 10 98.392.075.382 40.878.042.004 4. Gia v6n hang ban 11 15 20.485.413.060 16.440.849.503 5. Loi nhuan gop ve ban hang (20 = 10-11) 20 77.906.662.322 24.437.192.501 6. Doanh thu hoat dong tai chinh 21 16 10.156.085.963 2.862.373.243 7. Chi phi tai chinh 22-11.052.425 8. Chi phi ban hang 24 312.835.434 208.210.238 9. Chi phi quan ly doanh nghiep 25 3.297.612.476 2.147.571.216 10. Lgi nhuan thuan tir boat dong kinh doanh 30 84.452.300.375 24.932.731.865 {30 = 20+(21-22)-(24+25)} 11. Thu nhap khac 31 247.964.861 73.134.325 12. Chi phi khac 32 372.877.599 145.844.497 13. (Lo) khac (40 = 31-32) 40 (124.912.738) (72.710.172) 14. TCng loi nhuan ks toan truoc thue (50 = 30+40) 50 84.327.387.637 24.860.021.693 15. Chi phi thu6 thu nhap doanh nghiep hien hanh 51 17 5.733.976.016 1.798.723.214 16. Loi nhuan sau thuithu nhap doanh nghiep (60 = 50-51) 60 78.593.411.621 23.061.298.479 17. Lai CO ban tren c6 philu 70 18 13.099 3.844 Trjnh Ngoc Hieu Giam doc Do Khac Hiing Ke toan tru-ong Ngay 03 thdng 8 nam 2011 Cdc thuyet minh tic trang 07 den trang 18 la mot bo phan hap thanh cua bdo cdo tdi chinh