20110810 VIP BCTC HN QII 2011

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dn chltra iq ihue t)ichinh

c6NG ry cd PHAN vAN rAI xiNG DAU vrPco

Dia chi: s6 37 Phatr tloj chnu, Quans Trung Hins Bang, Hdi Phbng

BAo cAo rAt cHiNH HoP NI'|AT

Cho nem tdi chinh k6L thlc ngny 3l thdng 12 nam 201I

Ttn 6ng $r

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06 tlnng dau nnm 2011 k6t thic ngny 30 thnng 06 nim 2011

Bno c6o tii chinh ho! nhAt nien tO cria Or thang a:iu nim 201 1 ki:t thnc ngay 30 thug 06 ndm 2011 cna

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Diachii S6 37 Phan BOichau Quane Ttuna, Hanc Bine, HiiPhdns

BAO CAO TA1 CH1NH lldP NTI,{T

Cho nam tdi chinh kat thnc ngdy 3 i thnsg 12 nam 201I

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Dia chi:56 37 PhanBOi Cheu, Qude Truns, Hans Bms, HaiPhdns

BAo CAO TAI CHIN_'H HOP NFT{T

Cho nim 1ai chlnh k6t thuc ngay 31 thdng 12 nnm 201I

Bi! thuy6t mirh Bto cio tlichirb (ti6p theo)

ihenf-ech

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7 Tni sen cii dlnh v6 hitrh

c6NG Ty cd PHAN vA* rir xine DAU vrPco

Dia chi: s6 37 Phxn BOi Chau, Quans Trung, H6ns Bans' HAi Phdng

BAo cAo rAl cHiNH HoP NHAr

cho nnm tdi chlnh k6t thric ngdy 31 thdng 12 nan 201I

Bin thuy6t minh Beo cto tni chinh (iiep theo)

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9 Chi phi tre tru6c dii h?n

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da chi ra tinh diin thdi diAm dua phan mim

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10 Chi phi phti tre, trich tnr0c chi phi sria chtn ldn

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l l Thu6 thu nh6p doanh nghiep

,.,,,i t".a 4 a', iil'.ia -p*1" d'i "E\o zaa ao a a'a

c6NG w cd PHAN vAN Tir xiNG D;.u vrPco

Diachi:S5 37 Phan BoiChau, Quarg Ttune, Hong Bing Hairhdng

BAo CAO TAI CHiNH HOP NHAT

Cho nan ni chilh k6t thfc ngay 3l th6!g 12 nan 201I

Bnrthuyat minh Bno cro tni chinh (d6p theo)

13

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C6o nghiep vu phat sinh bing ngo4i t€ duoc chuvdn ddi theo ri gi6 t4i ngnv phet sinh nghiep v!

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hanq do Nsdn hans Nha nuoc Vigt Nam c6ng bii tai nsnv cu6i nsm Viec xL! Li chenh iqch li gia

hoi-aoai do-Arnn giri tai so au co goc ngoai rq cutii nin1 dugc thlrc hien theo hudmg dan cna Th6ng

ru sii 201/2009'/TT-BTC ngny 15 thdng 10 ndm 2009 cia B0 Tdi chlni cu lh€ lltiu sau:

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30i06i201I : 20 618 \}ID/USD

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b6 vao chi phi sa! xudt kinh doanl 06 rhAng diu nen 20 1 1 | 48 000 000 000 d'

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Tai cdc thoi diAm gina nidn d9 - ouol m;i qui, C6ng tv nop Td khai rhuii thu nhip doanh

'shjep

tam tinh mlu 01AiTNDN de {ac dinh s6 thu6 dlu nhap doanh nghiep phai 14m nop dua fiCn

doa* thu vd cH phi u6c tinh va phan enh vAo chi tiCu "Chi phi thuii thu nnap doanh ngh'ep hien

hnnh" theo s6 liCu udc rinh nny

Ngudn v6n kinh doanh - qui

Ngudn v6n kinh doanl cna C6ns ty bao edm:

' V6n ddu tu cna chrl sd htu: duoc ghi nhan theo sii thLrc t6 de ddutu cia cac c6 dOng

' Theng du v6n cd pharr chenll lCch do ph6t hanh c6 phi6u oao hon mlnh gi6'

CAc qui duc-'c trich lap vd sil dlng iheo DiAu ]C C6ns tv

C6 .rc duoc ghi nh+n l; nd ph.; rI; I l,i duoc c618 b6

Chi thi di taY

Chi ohi di vav duoc ehi nhan vao chi phL khi pb{t sinh Trlrmg hsp chi phi di vav liCn quan tru'c

diD ;dn liac diu tu ;dy dqng hoac san xuit tei san dd dans can c6 not thdi gian di dii (trcn 12

tdng) da c6 th,i dua vdo sir dung tleo muc dich dinn tnrdc ho4c b6n thl chi phi di vav niv du{rcv6n lioa

CONG TY cd PHnN vAN TAr xiNG Dnu wPco

Diachii S6 37 PhanB0;Chau, Quang Trung, Hdns Bans, H,iiPhone

BAo CAo TAI cHiNH HOP N}TAT

Cho nam tai chinh k6t thtc ngdy 31 thang 12 nam 2011

Bnn thuy6t mirh Bno cno tni chitrh (ti6p fieo)

16 Nguy6n tiic shi nhan doanh thu vn thu trhap

Kll' bi- rdg 'o* Lh;nh phirr dodnn rFu o.roc gri ru in U iphin l6n rui ro !i loi ich gan iir roviec sd hiru hang h6a d6 duoc chuydn giao cho ngudi mua vA kh6ng cdn tdn iai yiiu t6 kh6ns ch;c chin dtng k6 lian quan d6n viCc ihanh ioen dan chi phi kdnl theo hoic khi, nnns hins brn bi ird

1ai.

Kni cung cdp dich vu, doanh thu duqc ghi nnan khi kh6ns cdn nhi'ng ydu t6 kh6ns chAc chin dins

kE lien quan d6n viec thanlr todn ti;n hoac ch; pbi kCm theo

Ti;n lai duqc shi !h1n ten co sd thdi gian vd lai suit timg ki C6 ftc vd lqi nhu6n duqc chia duqc

ghi nnan khi COng iy duqc quydn n}l4n c6 tirc honc lqi nhuen tu viec g6p vi5n Ri6ng cd tnc en

17 BAn li6n quan

Cec ben duq c coi ld licn quan ni:u mot ben c6 khe nhe kialn so6r hoac c6 anb hudns dtng k6 d6ivdi b6n kia trong viec ra quyCr dinh cec chinn s6ch tni chinn vd ho?l dons

Cdc ben c6 iien quan vdi Tap donn

T6ng C6ng ry XanC diu ViCJ Nam

C6ng t/ con ciaC6ng ty m9

Gid hang h6a vd dich vu cung cAp cho c6c bdn liSn qurn ]n giA thi trubng Viec mua hang h6a vddich v! tt c6c b€n lien quan duoc ihuc hien theo girihi iruong.

CAc khoAn c6ng ng phai thu kh6ng c6 bio dim va sc duqc thann todn bang tiin Kh6ng c6 khoan

dqphdog phei thu kh6 ddi nno dLrqc l4p cho c6c knoan ng phei thu tt c6c bCn lien quan

18 Thay d6i chinh snch k6 totn

Nsay 06 thang 11 nL'n 2009 B6 Tai chinh da ban hdnh Thilng tu s6 210n009/TT-BTC hirons diniip dung chuan mrrc kC toAn qu6c te ve lrhh biy BAo cto tdi chini vdthuyCt minh th6ng tin d6iv6icdng cq tdi chinh Crc yeu cAu cna Th6ng tu nny sc duqc ap dlng trong viec l4p vii t nn bny Beo

c|lo tni chinh tunam 201I t.d di.

Edn thqA hith

'at, la tnat bi phdn hap thanh it phai tudc dac .nncii Bda ctta t.i.hinh