Mẫu dịch bảng cân đối kế toán tiếng Anh

Mẫu tư liệu bảng cân đối kế toán bằng ngôn ngữ 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