quy trình kiểm toán tài sản cố định tại công ty TNHH kiểm toán Á Châu phần 4

quy trình kiểm toán tài sản cố định tại công ty TNHH kiểm toán Á Châu phần 4

CÔNG TY TNHH KIỂM TOÁN Á CHÂU WP ref: BH 12

ASIA AUDITING CO.,LTD.

Subject: Tăng giảm TSCĐ hữu hình – Increase (decrease) in tangible fixed assets

BẢNG TỔNG HỢP CHI PHÍ KHẤU HAO TSCĐ THEO THÁNG

Nhà cửa, vật kiến trúc Nâng cấp, cải tạo Máy móc, thiết bị Phương tiện vận tải Thiết bị, dụng cụ quản lý Tài sản cố định khác Cộng

Tỉ trọng / 2008

THÁNG 1 55,959,420 47,827,684 267,905,834 5,376,267 4,148,150 9,892,832 391,110,187 8.39% 1,375,000

THÁNG 2 55,959,420 47,827,684 272,513,743 5,376,267 4,148,150 9,892,832 395,718,096 8.49% 1,375,000

THÁNG 3 55,959,420 47,827,684 274,683,664 5,376,267 4,148,150 9,892,832 397,888,017 8.54% 1,375,000

THÁNG 4 55,959,420 47,827,684 274,683,664 5,376,267 4,148,150 11,661,157 399,656,342 8.58% 1,375,000

THÁNG 5 55,959,420 8,647,878 275,183,844 5,376,267 4,148,150 11,661,157 360,976,716 7.75% 1,375,000

THÁNG 6 55,959,420 8,647,878 275,183,844 5,376,267 4,148,150 11,661,157 360,976,716 7.75% 1,375,000

THÁNG 7 55,959,420 8,647,878 275,183,844 5,376,267 4,148,150 11,661,157 360,976,716 7.75% 1,375,000

THÁNG 8 55,959,420 4,113,157 275,183,844 5,376,267 4,148,150 12,852,615 357,633,453 7.67% 1,375,000

THÁNG 9 55,959,420 3,103,989 275,183,844 5,376,267 4,148,150 12,852,615 356,624,285 7.65% 1,375,000

THÁNG 10 55,959,420 3,103,989 289,991,588 5,376,267 4,148,150 12,852,615 371,432,029 7.97% 1,375,000

THÁNG 11 55,959,420 3,103,989 372,119,915 5,376,267 4,148,150 12,852,615 453,560,356 9.73% 1,375,000

THÁNG 12 55,959,420 3,103,989 372,119,915 5,376,267 4,148,150 12,852,615 453,560,356 9.73% 1,375,000

Tổng cộng 671,513,040 233,783,482 3,499,937,543 64,515,204 49,777,800 140,586,199 4,660,113,268 100.00 % 16,500,000

Tỉ trọng

2008 14.41% 5.02% 75.10% 1.38% 1.07% 3.02% 100.00%

Năm 2007 671,513,043 1,466,285,220 9,553,829,791 177,416,833 127,780,340 155,796,968 12,152,622,195 16,500,000

So

sánh

2008/2

007

Giá

trị (3) (1,232,501,738) (6,053,892,248) (112,901,629) (78,002,540) (15,210,769) (7,492,508,927)

-% 0.00% -84.06% -63.37% -63.64% -61.04% -9.76% -61.65% 0.00%

Bảng 2.6: Trích giấy tờ làm việc của KTV ( BH12 ) Bảng 2.7: Trích giấy tờ làm việc của KTV ( BH14 )

STT Tên TS TKPB Ngay SD TGPB Năm TGPB thág Nguyên giá Pbổ năm Pbổ tháng Khấu hao lũy kế

đến 01/01/2008

Giá trị còn lại đến 01/01/2008 khấu hao 2008 khấu hao lũy kế đến 31/12/2008

Giá trị còn lại đến 31/12/2008

211 TÀI SẢN CỐ ĐỊNHHỮU HÌNH 61,776,971,660 5,979,408,607 498,284,051 12,152,622,195 49,624,349,465 4,660,113,268 16,812,735,463 44,964,236,197

2111 Nhà cửa, vật kiến trúc 15,444,800,000 671,513,043 55,959,420 671,513,043 14,773,286,957 671,513,040 1,343,026,083 14,101,773,917

Factory 6274 1/1/2007 23 276 15,444,800,000 671,513,043 55,959,420 671,513,043 14,773,286,957 671,513,040 1,343,026,083 14,101,773,917

2111 Tài sản nâng cấp, cảitạo 1,796,292,340 573,932,205 47,827,684 1,466,285,220 330,007,120 233,783,482 1,700,068,702 96,223,638

Renovation,

mechenical &

electrical works 6424 5/1/2005 3 36 264,428,030 88,142,677 7,345,223 235,047,138 29,380,892 29,380,894 264,428,030 -Renovation,

mechenical &

electrical works 6274 5/1/2005 3 36 1,108,400,000 369,466,667 30,788,889 985,244,444 123,155,556 123,155,556 1,108,400,000 -Renovation of QA

room 6274 8/1/2005 3 36 41,618,200 13,872,733 1,156,061 33,525,772 8,092,428 8,092,426 41,618,200 -Renovation of

workshop 6274 5/1/2005 3 36 37,645,000 12,548,333 1,045,694 33,462,222 4,182,778 4,182,777 37,645,000 -Chiller roof 6274 8/1/2005 3 36 121,631,800 40,543,933 3,378,661 97,981,172 23,650,628 23,650,627 121,631,800 -Renovation of

Mossroom 6274 9/9/2005 3 36 36,330,000 12,110,000 1,009,167 28,256,667 8,073,333 8,073,337 36,330,000 -Platform expansion 6274 8/15/2006 5 60 186,239,310 37,247,862 3,103,989 52,767,805 133,471,506 37,247,868 90,015,673 96,223,638

2112 Máy móc, thiết bị 43,107,119,345 4,465,438,949 372,119,915 9,553,829,791 33,553,289,554 3,499,937,543 13,053,767,334 30,053,352,011 Set of changover kit

for slitting 6274 7/15/2005 10 120 279,152,800 27,915,280 2,326,273 69,788,200 209,364,600 27,915,276 97,703,476 181,449,324 COOLINGCHAMBER 6274 11/12/2008 6 72 314,690,000 52,448,333 4,370,694 - 314,690,000 8,741,388 8,741,388 305,948,612 Crown Cork lining line 6274 1/10/2005 10 120 9,754,554,555 975,455,456 81,287,955 2,926,366,367 6,828,188,189 975,455,460 3,901,821,827 5,852,732,729 Part of Crown Cork

shlell making line 6274 1/10/2005 10 120 503,438,460 50,343,846 4,195,321 151,031,538 352,406,922 50,343,852 201,375,390 302,063,070 Crown Cork Shelling

making line 6274 12/30/2004 10 120 8,225,082,015 822,508,202 68,542,350 2,467,524,605 5,757,557,411 822,508,200 3,290,032,805 4,935,049,211 Crown Cork lining line 6274 12/30/2004 10 120 233,836,885 23,383,689 1,948,641 70,151,066 163,685,820 23,383,692 93,534,758 140,302,128 Crushing machine 6274 2/12/2008 10 120 50,258,340 5,025,834 418,820 - 50,258,340 4,607,020 4,607,020 45,651,320 Crushing machine to

grind machine 6274 1/21/2006 10 120 41,008,785 4,100,879 341,740 7,860,017 33,148,768 4,100,880 11,960,897 29,047,888 ELECTRIC MOTOR 6274 3/30/2006 6 72 19,140,550 3,190,092 265,841 5,582,660 13,557,890 3,190,092 8,772,752 10,367,798 COMPAQ 6424 1/28/2008 5 60 24,594,870 4,918,974 409,915 - 24,594,870 4,509,065 4,509,065 20,085,805

WP ref: BH 14

Linear Vibrator

Feeder+ Elevator

in-feed Tray 6274 10/1/2008 1 12 62,635,665 62,635,665 5,219,639 - 62,635,665 15,658,917 15,658,917 46,976,748 Magnetic elevator c/w 6274 10/1/2008 2 24 169,902,335 84,951,168 7,079,264 - 169,902,335 21,237,792 21,237,792 148,664,543 Supporting service 6274 12/30/2004 10 120 248,396,960 24,839,696 2,069,975 74,519,088 173,877,872 24,839,700 99,358,788 149,038,172 Plastic closure

moulding line 6274 12/30/2004 10 120 8,604,394,640 860,439,464 71,703,289 2,581,318,392 6,023,076,248 860,439,468 3,441,757,860 5,162,636,780 Plastic closure slitting

line 6274 12/30/2004 10 120 3,346,449,325 334,644,933 27,887,078 1,003,934,798 2,342,514,528 334,644,936 1,338,579,734 2,007,869,592 Plastic closure

printting line 6274 1/12/2008 10 120 18,340,250 1,834,025 152,835 - 18,340,250 1,834,020 1,834,020 16,506,230 Plastic closure

printting line 6274 12/30/2004 10 120 16,692,260 1,669,226 139,102 5,007,678 11,684,582 1,669,224 6,676,902 10,015,358 Plastic closure

printting line (MOSS) 6274 8/22/2005 10 120 764,472,440 76,447,244 6,370,604 178,376,903 586,095,537 76,447,248 254,824,151 509,648,289 PMC300 6274 11/13/2008 10 120 9,330,916,000 933,091,600 77,757,633 - 9,330,916,000 155,515,266 155,515,266 9,175,400,734 CROWN CRUSHING

PRESS 6274 12/4/2007 10 120 34,205,000 3,420,500 285,042 285,042 33,919,958 3,420,504 3,705,546 30,499,454 Transformer 6274 6/2/2005 10 120 46,774,600 4,677,460 389,788 12,083,438 34,691,162 4,677,456 16,760,894 30,013,706 Part of Crown Cork

shlell making line 6274 1/26/2008 10 120 453,500,830 45,350,083 3,779,174 - 453,500,830 41,570,914 41,570,914 411,929,916 Supporting service 6274 2/19/2008 10 120 260,390,560 26,039,056 2,169,921 - 260,390,560 21,699,210 21,699,210 238,691,350

HP Laptop 6424 4/24/2008 5 60 22,450,560 4,490,112 374,176 - 22,450,560 2,993,408 2,993,408 19,457,152 Dell Latop 6424 10/11/2008 5 60 26,780,430 5,356,086 446,341 - 26,780,430 1,339,023 1,339,023 25,441,407

HP Computer 6424 5/10/2008 5 60 7,560,230 1,512,046 126,004 - 7,560,230 1,008,032 1,008,032 6,552,198 WATER CHILLER 6274 9/26/2008 10 120 247,500,000 24,750,000 2,062,500 - 247,500,000 6,187,500 6,187,500 241,312,500 Cộng 43,107,119,345 4,465,438,949 372,119,915 9,553,829,791 33,553,289,554 3,499,937,543 13,053,767,334 30,053,352,011

2113 Phương tiện vận tải,truyền dẫn 451,606,485 64,515,212 5,376,267 177,416,833 274,189,652 64,515,204 241,932,037 209,674,448

Forklift truck 6274 4/1/2005 7 84 437,606,760 62,515,251 5,209,604 171,916,941 265,689,819 62,515,248 234,432,189 203,174,571 Hand forklift truck 6274 4/1/2005 7 84 13,999,725 1,999,961 166,663 5,499,892 8,499,833 1,999,956 7,499,848 6,499,877

2114 Thiết bị dụng cụ quảnlý 248,889,000 49,777,800 4,148,150 127,780,340 121,108,660 49,777,800 177,558,140 71,330,860

Crown cork Dust

Simulation Machine c/

w accessories 6274 5/10/2005 5 60 32,757,865 6,551,573 545,964 17,470,861 15,287,004 6,551,568 24,022,429 8,735,436 Crown cork pneumatic

closing device c/w

accessories 6274 5/10/2005 5 60 28,395,825 5,679,165 473,264 15,144,440 13,251,385 5,679,168 20,823,608 7,572,217 Crown cork pressure

retention test c/w

accessories 6274 5/10/2005 5 60 19,490,890 3,898,178 324,848 10,395,141 9,095,749 3,898,176 14,293,317 5,197,573 Computer Pentium 4 6274 4/1/2008 5 60 7,560,945 1,512,189 126,016 - 7,560,945 1,512,192 1,512,192 6,048,753 Computer Pentium 4 6424 4/11/2005 5 60 39,566,015 7,913,203 659,434 21,761,308 17,804,707 7,913,208 29,674,516 9,891,499

WP ref: BH 14

Aficico photocopy

machine 6424 6/2/2005 5 60 37,470,000 7,494,000 624,500 19,359,500 18,110,500 7,494,000 26,853,500 10,616,500 Plus gages c/w

accessories 6274 5/10/2005 5 60 10,689,665 2,137,933 178,161 5,701,155 4,988,510 2,137,932 7,839,087 2,850,578 ZEBRA Z4M Printer

203dpi 6274 5/1/2005 5 60 27,100,000 5,420,000 451,667 14,453,333 12,646,667 5,420,004 19,873,337 7,226,663 Air receiver tank 2M3 6274 5/1/2005 5 60 26,600,000 5,320,000 443,333 14,186,667 12,413,333 5,319,996 19,506,663 7,093,337 Internal telephone

system 6424 8/11/2005 5 60 19,257,795 3,851,559 320,963 9,307,934 9,949,861 3,851,556 13,159,490 6,098,305

2118 Tài sản cố định khác 728,264,490 154,231,398 12,852,615 155,796,968 572,467,522 140,586,199 296,383,167 431,881,323

Biffer room 6274 8/12/2005 5 60 19,780,400 3,956,080 329,673 9,560,527 10,219,873 3,956,076 13,516,603 6,263,797 Bike shed 6424 8/12/2005 5 60 29,697,200 5,939,440 494,953 14,353,647 15,343,553 5,939,436 20,293,083 9,404,117 Air Blow Conveyor c/

w 6274 4/4/2008 5 60 106,099,500 21,219,900 1,768,325 - 106,099,500 15,914,925 15,914,925 90,184,575 Cover window in front

of factory 6424 12/12/2005 5 60 24,924,740 4,984,948 415,412 10,385,308 14,539,432 4,984,944 15,370,252 9,554,488 DRIVE IN RACK2 6274 12/13/2007 5 60 78,636,210 15,727,242 1,310,604 1,310,604 77,325,607 15,727,248 17,037,852 61,598,359

Hệ thống phòng cháy 6274 6/7/2007 5 60 59,978,335 11,995,667 999,639 6,997,472 52,980,863 11,995,668 18,993,140 40,985,195 Toilet & disposal bin 6424 9/5/2007 5 60 55,503,700 11,100,740 925,062 3,700,247 51,803,453 11,100,744 14,800,991 40,702,709 Povan Hopper Loader

S4123 6274 8/4/2008 2 24 28,595,000 14,297,500 1,191,458 - 28,595,000 5,957,290 5,957,290 22,637,710 DRIVE IN RACK 6274 6/12/2007 5 60 85,469,185 17,093,837 1,424,486 9,971,405 75,497,780 17,093,832 27,065,237 58,403,948 SCALE HFS 6274 8/23/2006 5 60 18,976,555 3,795,311 316,276 5,060,415 13,916,140 3,795,312 8,855,727 10,120,828 Extention shed 6274 12/12/2005 5 60 169,820,665 33,964,133 2,830,344 70,758,610 99,062,055 33,964,128 104,722,738 65,097,927 Store Area No.1 6274 9/8/2005 5 60 16,452,500 3,290,500 274,208 7,677,833 8,774,667 3,290,496 10,968,329 5,484,171 Store Area No.2 6274 9/8/2005 5 60 34,330,500 6,866,100 572,175 16,020,900 18,309,600 6,866,100 22,887,000 11,443,500

213 TÀI SẢN CỐ ĐỊNHVÔ HÌNH 49,500,000 16,500,000 1,375,000 16,500,000 33,000,000 16,500,000 33,000,000 16,500,000

213 Tài sản cố định vô hình 49,500,000 16,500,000 1,375,000 16,500,000 33,000,000 16,500,000 33,000,000 16,500,000 Accounting software 6424 12/31/2006 3 36 49,500,000 16,500,000 1,375,000 16,500,000 33,000,000 16,500,000 33,000,000 16,500,000