CTY CO PHAN CO KHI VA KHOANG SAN HA GIANG BAO CAO TAI CHINH Dia chi: S6 390 Phuang Nguyin Trai - TP Ha Giang Quy 1 nam tai chinh 2011 Tel: («4)

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1 CTY CO PHAN CO KHI VA KHOANG SAN HA GIANG Dia : S6 390 Phuang Nguyin Trai - TP Ha Giang Quy 1 nam tai nh 2011 Tel: («4) Fax: (84) Mau so Q-Old ^ ^ ^ ^ BANG CAN DOI KE TOAN GILTA NIEN DO Tai ngay 30 thdng 3 nam 2011 Dcmvitinh: VND Taisan s6 Thuylt mini] S6 cu6i ky S6 a4u nam A - TAI SAN NGAN HAN (100= I. Tien c^c khoan tirong dirong tien Tien 111 V.Ol Cac khoan tuong dirong tien II. C^c khoan dau tir til nh ngln han 120 V DiutungJnhan Du phong giam gia dau tu ngin ban * III. Cac khoan phai thu ngin han Phai thu khach hang 131 VIII Tra tniac cho nguai bdn 132 VIII Phai thu npi bp ngjn ban Phai thu theo tien dp he boach hgp dong xay Cac khoan phai thu kbac 135 V Du phong phai thu ngsn ban kbo d6i (*) 139 ( ) ( ) IV. H^ng ton kho Hang t6n kbo 141 V Dir phong giam gi^ hkng ton kho (*) V. T^i san ngsn han kh^c Chi phi tra tnrac ngan han ThuS GTGT dugc khiu trir Thue \k cdc khoan kbdc phii thu Nb^ nude 154 V Tai san ngsn ban kbdc 158 VIII B - TAI SAN DAI HAN (200= L C^c khoan phai thu d^i han kh^c Riai thu dai ban ciia khach bang 211 VIII Von kinb doanh 6 cic dan vi true thudc 212 VIII Phai thu dai ban n6i bo Phai thu dai ban kbac Du phong phai thu dai ban kho doi (*) II. Tai san c6 dinh Tii san c6 dmb huu hmh 221 V Nguyen gid Gid tri hao man luy ke (*) 223 ( ) ( ) 2. Tai san c6 dinh thue tki cbfab 224 V Nguyen gid Gid tri hao mdn luy ke (*) T^i san c6 djnh v6 hinb 227 V Nguyen gid Gid tri hao mdn luy ke (*) 229 ( ) ( ) 4. Chi phi xay dung ca ban da dang 230 V III. B3t dgng san dau tu- 240 V Nguyen gid Gid tri hao mdn luy ke (*) IV. Cic khoan dau tu- t^i nh dai han Dau tu vio cong ty con 251 VIII Dau tu v^o cong ty lien ket, lien doanh 252 VIII Diutudai ban kbac 258 V Du phong giam gid dau tu t^i nh dai ban V. T^i san d^i han khic Chi phi tra truac dki ban 261 V Tai sin Thue thu nbap bosn lai 262 V Tai san dai han khic 268 V TONG CONG TAI SAN (270= ) 270 *

2 BANG CAN DOI KE TO AN GltfA NIEN DQ Tai ngay 30 thdng 3 nam 2011 Bern vi tinfi: VND Ngu6n v6n Ma so Thuyet minh So cuoi ky So dsu nsm A. NgfPHAITRA (300= ) I. N?' ng3n han Vay vangnganhan Phai tra ngu&i bin 312 VIII Ngirai mua tra ti6n tnrdc 313 V Thue va cac khqan phai npp Nh^ nir6c 314 V.IO Phai tra ngirdi lao dong Chi phi phai tra 316 V.ll Phai tra noi bp 317 VIII Phai tra theo tien dg h6 hoach hop dong xay 318 VIII Cac khoan phai tra, phai nop ngsn han khdc 319 V Du phong phai tra dai han 320 V Quy khen thuong, phiic Igi 323 V II. Ng d^i han Phai tra dai han ngiroi b^n Phai tra dai han npi bo Phai tra dai han khdc 333 VIII Vay va ng dai han 334 V Thug thu nhap hosn lai phai tri Dir phong trg cap mat viec 14m Du phong phai tra dai han Doanh thu chua thirc hien Quy phit trisn khoa hgc va cong nghe B. NGUON VON CHU S6 HlTU (400= I. Von chu sor hiru 410 V V6n diu tu ciia chu so hiru Thang du von c6 phan V6n khsc ciia i sa hiru Co phieu quy * Chenh l^ch danh gia lai tai sin Chenh lech ty gia h6i deal Quy dsu tu phat trien Quy du phong tai nh Quy khac thugc v6n chu sa hiru Lgi nhuan sau thue chua phan phoi Ngu6n von dsu tu XDCB Quy ho trg sap xep doanh nghiep II. Nguon kinh phf quy khdc Nguon kinh phi 432 V Ngu6n kinh phi da hinh thinh TSCD C. LOI ich CO DONG THIEU SO TONG CQNG NGUON VON (440 = )

3 BANG CAN DOI KE TOAN GltfA NIEN DQ Tai ngay 30 thdng 3 nam 2011 Dan vf tinh: VND CHi TIEU NGOAI BANG CAN DOI KE TOAN Chi tieu Ma so Chi Thuyet minh So cuoi V.y So dau n5m 1. Tai san thue ngoai 01 V.9 2. Vat tu, hang hoa nhan giu hp, nhan gia cong Hang h6a nhan b^n hp, nhan ky gui, ky cugc Ngkh6d6idaxuly Ngoai te cac loai: 05 - Tien mat Dolla My USD , ,74 Nhan dan t? CNY 1.050,66 298,66 - Ngoai te giii tigt kiemngin han USD ,20 6. D\ toan sy: nghiep, du an - 06 Ngudi lap bieu Ha Giang, ngay 15 thdng 4 nam 2011 Cong ty Co phip^atlifeiv^ Khoang san Ha Giang Ke toan truong im doc I Dd KMC Hung Do Mac Hung rpth Nggc Hiiu

4 CTY CO PHAN CO KHI VA KHOANG SAN HA GIANG Dia : S6 390 Phuong Nguyin TrSi - TP Ha Giang Tel: (84) Fax: (84) Quy 1 nam tai nh 2011 Mau so Q-02d BAO CAO KET QUA HO AT DONG KINH DOANH Tai ngay 31 thdng 3 nam 2011 Dan vi tinh: VND Chi tieu Ma tieu Thuyet minh Quy nay nsm nay Quy nsy nsm tru'd'c Luy ke tir dau nsm den cuoi quy nay (NSm nay) Luy ke tir dau nam den cuoi quy n^y (N5m tru-6c) 1. Doanh thu ban h^ng cung cap dich vu 01 VL Cac khoan giam trir doanh thu 02 VI Doanh thu thuan vs ban h^ng \h cung cap djchvu (10=01-02) 10 VL Gia v6n hang ban II VI Loi nhuan gop ve ban hang va cung cap dich vu (20 =10-11) Doanh thu hoat dpng t^i nh 21 VI Chi phi tai nh 22 VI Trong do: Chi phi lai vay Chi phi ban hang 24 VIII Chi phi quan ly doanh nghiep 25 VIII L9i nhuan thuan tir boat dpng kinh doanh (30=20+(21-22)-(24+25) Thunhapkhac 31 Vin Chiphikhac 32 vm , Lyi nhuan kh^c (40=31-32) ( ) ( ) 14. Phin 16 trong cong ty lien kst, lien doanh jj Tong Ipi nhuan ke toan truoc thue r<io=3n+4n^ 16. Chi phi thue TNDN hien hanh 51 VI.2I Chi phi thu6 TNDN hoan lai Lgi nhuan sau thue thu nhap doanh nghiep 18.1 Lgi nhuan sau thus ciia c6 dong thisu s Lgi nhuan sau thus ciia c6 dong cong ty me Lai CO' ban tren c6 phieu (*)

5 CONG TY CO PHAN CO KHI VA KHOANG SAN HA GIANG S6 390 Phucmg Nguyen Trai - TP Ha Giang Tel: (84) Fax: (84) Quy 1 nam tai nh 2011 BAO CAO LUtJ CHUYEN TIEN T^: (Theo phucmg phdp gidn tiep) (*) Quy 1 nam 2011 Mau so Q-03d Chi tieu DOANH 1. L^ nhuan tru&cthui Dim nh cho cdc khoan: - Khau hao tai san c6 dinh 02 - Cac khoan du phong 03 - Chenh lech ty gia h6i dodi chua thuc hifn 04 - Lai 16 tir hoat dgng dau tu 05 - Chi phi lai vay Lffi nhuan tir hoat dgng kinh doanh trur&c thay doi von Imi ddng (8 = ) - (Tang)/Giam cdc khoan phai thu 09 - (Tang)/Giam hdng t6n kho 10 - T5ng/(Giam) cdc khoan phai tra (khong bao gom lai vay phai tra va thul TNDN phai nop) 11 - (Tang)/Giam phf trd truac 12 - Tign lai vay da tra IJ - Thue thu nhap doanh nghiep da nop 14 - Tien thu khdc tir hoat dgng kinh doanh 15 - Tien khac cho hoat dong kinh doanh 16 Lmi chuyen Hen thuan tir hoat dong kinh doanh 29 II. LlTU CHUYEN TIEN Tt" HOAT DONG DAU TU" 1. Tien de mua ssm vd xay dung TSCD vd cdc tai san dai han khdc TiSn thu tu thanh ly, nhugng bdn TSCD vd cdc tai san dai han khac Tien cho vay, mua cdc cong cu ng ciia don vi khac TiSn thu h6i cho vay, bdn lai cdc cong cu ng cua don vi khdc Tien dau tu gop von vao dom vi khdc Tien thu hoi dau tu gop von vdo don vi khdc TiSn thu lai cho vay, c6 tuc vd lgi nhuan dugc a 27 Lieu chuyen tien thuan tir hoat dgng dau tu 30 III. LUtJ CHUYEN TIEN TtT HOAT OQNG TAI CHINH 1. Tign thu tir phdt hanh c6 philu, nhan von gop cua chu so hihi Tien tra von gop cho cdc chu so hiru, mua lai c6 phieu ciia doanh nghiep da phdt hanh 3. Tign vay ngan han, dai han nhan dugc Tien tra ng goc vay Tien tra ng thue tai nh C6 tiic, lgi nhuan da trd cho i so hu^ 36 Luu chuyen tien thuan tir hoat dgng tai nh 40 Lull chuysn tien thuan trong ky (50 = ) 50 Tien ton dau ky 60 Anh huong cua thay d6i ty gid quy doi ngoai t? 61 Tien ton cuoi ky 70 Ma Thuye t minh '""^ "^^ ("Nam nav't "^"^ '""^ ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) Ci "C * A VI Ngu-di lap bieu 4^ D5 KMc Hiing Ke toin tru-fimg Do Khac Hiing ay 15 thdng 4 nam 2011 i vk Khodng s^n Hi Giang M DOC

6 Dia : 390 Phuong Nguyen Trai - TP Giang Cho quy 1 nam tai nh 2011 CONG TY CP Ca KHI VA KHOANG SAN HA GIANG Bienthoai: Fax: M u s6 B09a - DN I- D$c diim hoat d^ng cua doanh nghif p 1- Hinh thiic scf hiju v6n: Cong ty CO phan BAN THUYET MINH GltfA NIEN DO Cho ky bao cao 31 thang 3 nam 2011 (1) + Quyet dinh thanh lap s6 2050/QD-UBND ng^y 3 0/9/2005 cua Uy ban nhan dan tinh Giang + Giay Chung nhan dang ky kmh doanh s6: cdp \kn thu 2 ng^y 10/9/ V6n disu dong. (Da tang y6n dilu le ihn thu nhdt tir 10 ty len 60 ty) Trong do Nha nuac em 48,969% v6n dieu le. 2- Linh vuc kinh doanh: Cong ty hoat dong thuqc lihh vyc Cong nghiep. Khai thdc che bien khodng sdn xudt khdu trong vd ngodi nicac 3- Nganh nghe kinh doanh - To cmc thdm do, khai thdc vd che bien cdc loai khodng sdn; - Sdn xudt gia cong cdc mat hang ca khi vd xdy lap cdc cong trinh dien vi(a vd nho den 35 Kv; -To 'cc cdc dichvu kinh doanh xudt nhdp khdu; -My difngvd lap dqt cdc cong trinh cong nghiep, giao thong vd xdy dung. 4- Dac diem hoat dpng cua doanh nghiep trong nam tai nh c6 anh huomg dsn bao cdo tai nh. - Cong ty hoat dong nam thir 6 theo hinh thiic Cong ty c6 phin va la nam thii 6 c6 lai lien tuc. - Bao cao tai nh nay phan anh chu ky ho^t dpng SXKD cua Cong ty tir den II- Ky kg loan, don vj tien tf su- dung trong ke to5n 1- Kykgtoannam: - Tinh theo nam duong lich bat dlu tir ngay 01/01 va k6t thiic vao ngay 31/12 hang nam 2- Don vi tign te su dung trong kk toan: - Don vi tien te don vi sur dung \k "VND". Cic d6ng tisn khic dugc quy d6i ra ddng VND dl hach to^n III- Chuan myc v^ Che dg ke toan dp dung 1- ChSdok6toan: - Cong ty ap dyng chs dp KS toan Doanh nghiep theo QDso 15/2006/QD-BTC ngay 20/03/2006 ciia BTC. 2- Tuyen b6 \h viec tuan thu Chuan muc k6 toan va Chg dp k6 todn Don vi hach toan theo cic qui dinh cua Luat KI todn s6 03/2003/QHl 1 va cac chuin m\rc K8 todn hien hanh 3- Hinh thiic kk toan ap dung: - Cong ty ap dung hinh thiic ks to^n: Chiing tir ghi s6 IV- Cdc nh sach ke todn dp dung 1 - Nguyen tac ghi nhan cdc khoan tien va cac khoan tuong duong Xxkn. - Tien va cac khoan tuong duong tien la cac khoan tien hien c6 tai quy va tien gui ngan hang, vang bac, kim loai quy hilm cua Cong ty den thai diem 31 /3/2011 Phuong phap chuyin d6i d6ng tisn khac ra d6ng tiin sir dung trong ks toan: theo ty gia hien hanh. - Cac khoan tisn c6 g6c ngoai te dugc quy d6i theo ty gia hoi dodi giao dich ngan hang 2- Nguyen tac ghi nhan hang ton kho: - Hang ton kho cua Cong ty duac tinh ghi theo gid goc + Chi phi van chuyen (neu c6) Nguyen tic ghi nhan hang ton kho: - Hach todn theo phuong phap ke khai thuimg xuyen. Phuong phap hach toan hang t6n kho: - Phuong phap tinh gia t6n kho: theo phuong phdp tinh gia binh quan. Phuong phap lap du phong giam gia hang t6n kho: Ap dung theo TT Nguyen tac ghi nhan va khdu hao TSCD. - TSCD hiru hinh phan dnh tren Bang can doi ke toan tinh theo nguyen gia, hao m6n liiy ke va gia tri con lai Phuong phap khau hao TSCD: - Cong ty ap dung phuong phap khdu hao du6mg thing theo QD 203/2009/QD-BTC 4- Nguyen tic ghi nhan va khdu hao bdt dong san ddu tu: 5- Nguyen tic ghi nhan cac khoan dau tu tai nh: Cac khoan ddu tu vao cong ty con, cong ty lien kit, v6n gop vao ca sd kinh doanh d6ng kilm soit; - Cong ty CO v6n gop theo hinh thiic hap d6ng hap tac kinh doanh - Cong ty c6 v6n g6p vao Quy bao lanh tinh dung DN vira va nho ciia Tinh Ha Giang kh6ng thdi han cac khoan dau tu ngin han, dai han khac; - Cong ty gui tien nhan roi trong ky vai thai gian tir 3-6 thang tai cac t6 ic NH trong tinh va ngoai tinh. Phuong phap lap du phong giam gia dau tu ngin han, dai han. - Cong ty khong trich lap dir phong giam gia ddu tu tai thai dilm 31/3/ Nguyen tic ghi nhan va v6n h6a cac khoan phi di vay:

7 BAN THUYET MINH GltfA NIEN DQ Cho ky bao cao 31 thang 3 nam 2011 (1) - Chi phi lai vay dugrc hach to^n v^o phi tki nh trong nam. 7- Nguyen tic ghi nhan von hoa cdc khoan phi khdc: + Phuong phap phan bo phi tra truac : Phan bo trong 3 nam doi vdi phi dai han 8- Nguyen tac ghi nhan phi phai tra : Cac phi n^y lien quan true tisp dsn chu ky kinh doanh cua don vi 9- Nguyen tac va phuorng phip ghi nhan cac khoan du ph6ng phii trd. - Trich lap quy Tra cap thdt nghiep Quy 1 nam 2011 la 02% tren t6ng quy lucmg ca ban 10- Nguyen tac ghi nhan von chu sa h&u: - V6n dau tu cua chu sa htru cua cong ty dugc ghi nhan trong Gidy ph^p dang ky kinh doanh Nguyen tac ghi nhan chenh lech ty gia: Can cii ty gia cua NH NN cong bo Cong ty ap dung theo tieu chusn VAS 10 s6 phin anh hgp ly han v6 kgt qua SXKD ciia Cong ty trong ky. 11- Nguyen tac va phuong phip ghi nhan doanh thu: Doanh thu ban hang; - La doanh thu cac san pham hang h6a dugc san xudt ra trong ky nam trong nginh nghl trong gidy ph6p dang ky kinh doanh Doanh thu cun^ cap dich vu; - Doanh thu ve thue nha, van chuyen, thanh ly dugc tinh vao thu nhap khac. 12- Nguyen tac va phuong phap ghi nhan phi tai nh. - Chi phi tai nh trong ky dugc tinh la cac khoan I3i vay, lo do chenh l?ch ty gia mua ban vat tu hang h6a. 13- Nguyen tac va phuong phap ghi nhan phi thue TNDN hien hanh, phi thug TNDN hoan lai. Dan vi huong uu dai thul TNDN 10% trong 15 nam ke tu 2006 va giam 50%) cho 9 nam tiip theo kl tir nam Cac nghi?p vu du phong nil ro hoi doai: Tuan thu theo cac che dg vi qui dinh hien hanh 15- cac nguyen tac va phuong phap Vk toan khac: Tuan thu theo cac chs dg va quy dinh hien hanh V- Thong tin bo sung cho c^c khosn muc trinh bay trong BSng can dot ke loan 1- Tien Cuoi ky au ky - Ti6n mat Tien gui ngan hang Ngoai te giri ngan hang (USD) cac khoan tuong duomg ti6n COng Cac khoan dau tu tai nh ng n han: Cuoi ky Dau ky G Chung khoan dau tu tai nh ngan han - 'H Dau tu ngan han khac (Tien gvii tiet kiem ngdn han) Hi Du phong giam gia dau tu ngan han - - 'G Cgng Ai 3- cac khoan phai thu ngsn han khac Cuoi ky Dau ky cac khoan hg XN Ha Van Lo SXKD cua XN Ha Van (Cty HH Kinh Mau Chiing Thao) Phai thu khac Cgng Hang ton kho Cuoi ky Dau ky - Nguyen lieu, vat lieu Cong cu, dung cu Chi phi SX, KD da dang Thanh pham Hang gui di ban - - Cgng gia goc hang ton kho Thue va cac khoan phai thu Nha n\x(fc Cuoi kj' Dauky - ThuS TNDN ngp thira Thug GTGT dugc khau trtr, dugc hoan lai - - Thue tai nguyen nop thira Thue Thu nhap ca nhan chua hoan l^i N Cgng Phai thu dai han noi bg 7- Phai thu dai han khac