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Mẫu dịch bảng cân đối kế toán tiếng anh

ABC  JOINT STOCK COMPANY

Lot 11, Bac Ninh Industrial Zone,

FINANCIAL STATEMENT

For the fiscal year ended 31/12/2013

 

BALANCE SHEET

As at December 31, 2011

Unit: VND

Code

 

ASSETS

Statement

Beginning year

Ending year

100

A.

SHORT-TERM ASSETS      

110

I.

Cash and cash equivalents

 

   

111

1.

Cash

 

   

112

2.

Cash equivalents

 

   

120

II.

Short-term investment

 

0

0

121

1.

Short-term investment

 

0

0

129

2.

Provisions for short-term investment securities (*)

 

0

0

130

III.

Short-term receivables

 

   

131

1.

Accounts receivable – trade

 

   

132

2.

Prepayments to suppliers

 

   

133

3.

Inter-company receivables

 

0

0

134

4.

Receivable under the construction schedule

 

0

0

135

5.

Other receivables

 

   

139

6.

Provision for bad receivables (*)

 

   

140

IV.

Inventories

 

   

141

1.

Inventories

 

   

149

2.

Provision for devaluation of stocks (*)

 

0

0

150

V.

Other current assets

 

   

151

1.

Short-term prepayments

 

   

152

2.

Deductible value added tax

 

   

154

3.

Taxes payable to State Treasury

 

0

0

158

4.

Other current asset

 

   

200

B.

LONG-TERM ASSETS

 

   

210

I.

Long-term receivable

 

0

0

220

II

Fixed assets

 

   

221

1

Tangible fixed assets    

 

222

 

 – Cost

 

   

223

 

 – Accumulated depreciation (*)

 

   

224

2

Financial lease fixed assets

 

0

 

225

 

 – Cost

 

0

 

226

 

 – Accumulated depreciation (*)

 

0

 

227

3

Invisible fixed assets

V.06

0

 

228

 

 – Cost

 

   

229

 

 – Accumulated depreciation (*)

 

   

230

4

Construction in progress      

240

III

Investment property

 

0

0

250

IV

Long-term investment      

251

1

Investment in subsidiary companies      

259

4

Provisions for short-term investment securities (*)      

260

V

Other long-term assets      

261

1

Long-term prepayments      

270

 

TOTAL ASSETS      

 

BALANCE SHEET (continued)

As at December 31, 2011

Unit: VND

Code   RESOURCES

Statement

Beginning year

Ending year

300

A

LIABILITIES

 

   

310

I

Short-term liabilities

 

   

311

1

Short-term loans and debts

V.10

   

312

2

Seller short-term liabilities

 

   

313

3

Advances from customers

 

   

314

4

Taxes payable to State Treasury

V.11

   

315

5

Payables to employees

 

   

316

6

Accrued expenses

V.12

   

317

7

Inter-company payables

 

0

0

318

8

Payable under the construction schedule

 

0

0

319

9

Other payables

V.13

   

320

10

Provisions for short-term liabilities

 

0

0

323

11

Welfare and reward fund

 

 

0

330

II

Long-term liabilities

 

   

331

1

Seller long-term liabilities

 

0

0

332

2

Internal long-term liabilities

 

0

0

333

3

Other long-term payables

 

0

0

334

4

Long-term loans and debts

V.14

   

335

5

Deferred tax liabilities

 

0

0

336

6

Provision for unemployment benefit      

337

7

Provision for long-term liabilities  

0

0

400

B

EQUITY (400=410+430)      

410

I

Owners’ equity

V.15

   

411

1

Contributed capital  

 

 

412

2

Stock capital surplus      

413

3

Other equity  

0

0

414

4

Budget stock  

0

0

415

5

Difference of asset revaluation  

0

0

416

6

Foreign exchange differences      

417

7

Investment and development funds      

418

8

Financial contingencies fund  

 

 

419

9

Other funds of owners’ equity      

420

10

Unappropriated profits      

421

11

Construction investment resources  

0

0

422

12

Corporation arrangement support fund  

 

0

430

II

Other funds  

0

0

432

1

Finance

 

0

0

433

3

Fixed assets formation finance

 

0

0

440

 

TOTAL RESOURCES      

 

 

 

 

Off-Balance Sheet Items

 

 

 

NO

items

STATEMENT

Ending year

Beginning year

1

Rented assets

 

 

 

2

Fabricated and protected material, goods

 

 

 

3

Consigned goods

 

 

 

4

Treated bad debt

 

   

5

Foreign currency  

 

 

USD  

 

 

EUR  

 

 

6

Activities estimation  

 

 

 

            Prepared on 29th February 2013

 

 

Prepared by

(Signed)

 

Chief Accountant

(Signed)

 

General Director

(Signed and sealed)

 

 

 

 

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