Cash on hand and Short-term investments 110 1.. Provision for short-term investment devaluation * 129 III.. Receivables upon the progress of construction contract plan 134 5.. Long recei
Trang 1BẢN CÂN ĐỐI KẾ TOÁN ( ENGLISH VERSION)
Form no B01-DN
(Issued with Decission No: 15/2006/QÐ-BTC dated march 20/03/ 2006
by Ministry of Finance)
Balance Sheet
Date 31/05/2007
Unit: VND
Asset Code Description Closing Balance Opening Balance
1 2 3 4 5
A - Short assets (100=110+120+130+140+150) 100
I Cash on hand and Short-term investments 110
1 Capital in cash 111 V.01
2 Short-term investments 112
II Short- term invest 120 V.02
1 Short invest 121
2 Provision for short-term investment devaluation * 129
III Receiceable accounts 130
1 Receivable from customers 131
2 Prepaid to seller 132
Trang 23 Internal receivables 133
4 Receivables upon the progress of construction contract plan 134
5 Other receivables 135 V.03
6 Provision for bad loans * 139
IV Inventories 140
1 Inventories 141 V.04
2 Provision for inventories devaluation * 149
V Other current assets 150
1 Short prepaid costs 151
2 input value added tax 152
3 Taxes and payable to state budget 154 V.05
5 Other short assets 158
B - Long asset (200=210+220+240+250+260) 200
I Long receiceable accounts 210
1 Long receiceable from customers 211
2 Investment in equity of subsidiaries 212
3 Long internal receiceables 213 V.06
4 Long other receiceable 218 V.07
5 Long provision for bad loans * 219
II- Fix assets 220
1 Tangible fixed assets 221 V.08
- Original rate 222
- Accumulated depreciation * 223
2 Leased financial assets 224 V.09
Trang 3- Original rate 225
- Accumulated depreciation * 226
3 Intangible fixed assets 227 V.10
- Original rate 228
- Accumulated depreciation * 229
4 Costs for contruction in process 230 V.11
III Invest real estate 240 V.12
- Original rate 241
- Accumulated depreciation * 242
IV Long-term financial invest 250
1 invest to subsidiary company 251
2 invest to associate, joint venture 252
3 Others 258 V.13
4 Provision for devaluation (*) 259
V Other long-term assets 260
1 Long prepaid costs 261 V.14
2 Asset income tax to defer 262 V.21
3 Long - term assets 268
Total assets (270=100+200) 270
A - LIABILITIES (300=310+320) 300
I Current liabilities 310
1 Short-term liability and borrowings 311 V.15
2 Payable to seller 312
3 Prepaid by buyers 313
Trang 44 Taxes and obligations to state 314 V.16
5 Payables to employees 315
6 Payable costs 316 V.17
7 internal payable 317
8 Payable follow rate of progress plan construct contract 318
9 Other 319 V.18
10 Provision for pays 320
II Long - term liabilities 330
1 Long-term payable to buyers 331
2 Internal long-term payable 332 V.19
3.Other long-term payable 333
4 Long-term borrowing and liabilities 334 V.20
5 Income tax payable to defer 335 V.21
6 Reserved funds 336
7 Reserves for short-term items to be paid 337
B - Owner"s equity (400=410+430) 400
I Owner"s equity 410 V.22
1 Owner"s equity investment 411
2 Surplus equity 412
3 Other capital 413
4 Budget stock 414
5 Asset evaluate defferance 415
6 Deffrence exchangrate 416
7 Invest and develop fund 417
8 To provide for financial fund 418
9 Other fund 419
Trang 510 Undistributed earnings 420
11 Basic contruction investment capital source 421
II Expense and other fund 430
1 Reward and Benifit funds 431
2 resources 432 V.23
Fix asset funds 433
Total resource (430=300+400) 440
1 Operating lease assets 24
2 Materials and goods entrusted for keeping and processing
3 Goods to be consigned and deposited
4 Settled bad loans
5 Foreing currencies
6 Subsidies of state budget or projects
Date
Prepared by Chief Accountant Manager
(Signed) (Signed) (Signed and Sealed)
-