KeToanPro - Edu - .VN - Mau Bao Cao Tai Chinh Bang Tieng Anh Financial Statements

……. CO., LTD.
Address:…..
FINANCIAL STATEMENTS
For the fiscal year ended ... ... …./For the … quarter of …./For the first (last) … months of …./For the period from … … … to …
BALANCE SHEET
As of ………………
ASSETS Code Note Ending balance
A - CURRENT ASSETS 100 -
I. Cash and cash equivalents 110 VI.1 -

1. Cash 111 -
2. Cash equivalents 112 -
II. Short-term investments 120 VI.2 -

1. Short-term investments 121 -
2. Provisions for devaluation of short-term investments
in securities 129 -
III. Accounts receivable 130 -

1. Receivable from customers 131 VI.3 -
2. Prepayments to suppliers 132 VI.4 -
3. Inter-company receivable 133 VI.5 -
4. Receivable according to the progress of construction
contracts 134 -
5. Other receivable 138 VI.6 -
6. Provisions for bad debts 139 -
IV. Inventories 140 -

1. Inventories 141 VI.7 -
2. Provisions for devaluation of inventories 149 -
V. Other current assets 150 -

1. Short-term prepaid expenses 151 VI.8 -
2. Taxes receivable 152 VI.9 -
3. Other current assets 158 VI.10 -
This statement should be read in conjunction with the notes to the financial statements 7
……. CO., LTD.
Address:…..
Balance sheet (cont.)
ASSETS Code Note Ending balance
B - LONG-TERM ASSETS 200 -
I. Long-term accounts receivable 210 -

1. Long-term accounts receivable from customers 211 VI.11 -
2. Long-term inter-company receivable 212 VI.12 -
3. Other long-term receivable 213 VI.13 -
4. Provisions for bad debts 219 -
II. Fixed assets 210 -

1. Tangible assets 221 VI.14 -
Historical costs 222 -
Accumulated depreciation 223 -
2. Financial leasehold assets 224 VI.15 -
3. Intangible assets 227 VI.16 -
Initial costs 228 -
Accumulated amortization 229 -
4. Construction-in-progress 230 VI.17 -
III. Investment property 240 VI.18 -

IV. Long-term investments 250 -

1. Investments in affiliates 251 VI.19 -
2. Investments in business concerns and joint ventures 252 VI.20 -
3. Other long-term investments 258 VI.21 -
4. Provisions for devaluation of long-term investments -
in securities 259 -
V. Other long-term assets 260 -

1. Long-term prepaid expenses 261 VI.22 -
2. Deferred income tax 262 -
3. Other long-term assets 268 VI.23 -
TOTAL ASSETS 270 -
……. CO., LTD.
Address:…..
LIABILITIES AND OWNER'S EQUITY Code Note Ending balance
A - LIABILITIES 300 -
I. Current liabilities 310 -

1. Short-term debts and loans 311 VI.24 -
2. Payable to suppliers 312 VI.25 -
3. Advances from customers 313 VI.26 -
4. Taxes and other obligations to the State Budget 314 VI.27 -
5. Payable to employees 315 VI.28 -
6. Accrued expenses 316 VI.29 -
7. Inter-company payable 317 VI.30 -
8. Payable according to the progress of construction
contracts 318 -
9. Other payable 319 VI.31 -
II. Long-term liabilities 320 -

1. Long-term accounts payable to suppliers 321 VI.32 -
2. Long-term inter-company payable 322 VI.33 -
3. Other long-term payable 323 VI.34 -
4. Long-term debts and loans 324 VI.35 -
5. Deferred income tax 325 -
B - OWNER'S EQUITY 400 -
I. Owner's equity 410 -

1. Capital 411 VI.36 -
2. Share premiums 412 VI.36 -
3. Treasury stocks 413 VI.36 -
4. Differences on asset revaluation 414 VI.36 -
5. Foreign exchange differences 415 VI.36 -
6. Business promotion fund 416 VI.36 -
7. Financial reserved fund 417 VI.36 -
8. Other funds 418 VI.36 -
9. Retained earnings 419 VI.36 -
II. Other sources and funds 420 -

1. Bonus and welfare funds 421 VI.37 -
2. Sources of expenditure 422 VI.38 -
3. Fund to form fixed assets 423 VI.39 -
TOTAL LIABILITIES AND OWNER'S EQUITY 430 -

-
……. CO., LTD.
Address:…..
OFF-BALANCE SHEET ITEMS
ITEMS Note Ending balance
1. Leasehold assets VI.40 -

2. Materials and goods kept or processed for others -
3. Goods deposited by others -
4. Bad debts already treated VI.41 -
5. Foreign currencies
USD -
EUR -
… -
6. Estimated operating expenses -
7. Depreciation fund VI.42 -
Date:________________
_____________ _____________ _____________

Full names Full names Full names
Preparer Chief Accountant General Director/ Director
of …./For the period from … … … to … … ….
Unit: VND/USD
Beginning balance
-
-
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-
-
-
-
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-
-
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-
Beginning balance
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-
-
-
-
-
-
-
-
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-
-
-
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-
-
-
-
-
Beginning balance
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
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-
-
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-
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-
-
-
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-
Beginning balance
-
-
-
-
-
-
-
-
-
____________
Director/ Director
……. CO., LTD.
Address:…..
INCOME STATEMENT
Current
ITEMS Code Note year/period
1. Sales 01 VI.43 -
2. Deductions 03 VI.43 -
3. Net sales 10 VI.43 -
4. Costs of goods sold 11 VI.44 -
5. Gross profit/ (loss) 20 -
6. Financial income 21 VI.45 -
7. Financial expenses 22 VI.46 -

In which: Loan interest expenses 23 -
8. Selling expenses 24 VI.47 -
9. Administrative overheads 25 VI.48 -
10. Net operating profit/(loss) 30 -
11. Other income 31 VI.49 -
12. Other expenses 32 VI.50 -
13. Other profit/(loss) 40 -
14. Profit/(loss) before tax 50 -
15. Corporate income tax 51 VI.51 -
16. Profit/(loss) after tax 60 -
Date:______________
_____________ ______________ _____________

Unit: VND/USD
Previous
year/period
-
-
Director/ Director
……. CO., LTD.
Address:…..
CASH FLOWS STATEMENT

(Direct method)
Current
I. Cash flows from operating activities

1. Gains from sales of goods and service provisons
and other gains 01 -
2. Payments to suppliers 02 -
3. Payments to employees 03 -
4. Loan interests already paid 04 -
5. Payments for corporate income tax 05 -
6. Other gains 06 -
7. Other disbursements 07 -
Net cash flows from operating activities 20 -
II. Cash flows from investing activities

1. Purchases and construction of fixed assets and
other long-term assets 21 -
2. Gains from disposal and liquidation of fixed assets
and other long-term assets 22 -
3. Loans given and purchases of debt instruments
of other entities 23 -
4. Recovery of loan given and disposals of
debt instruments of other entities 24 -
5. Investments in other entities 25 -
6. Withdrawals of investments in other entities 26 -
7. Receipts of loans given, dividends and profit shared 27 -
Net cash flows from investing activities 30 -
……. CO., LTD.
Address:…..
Cash flows statement (cont.)
Current
III. Cash flows from financing activities

1. Gains from stock issuance and capital contributions
from shareholders 31 -
2. Repayments of capital contributions to owners and
re-purchases of stocks already issued 32 -
3. Short-term and long-term loans received 33 -
4. Loan principal amounts repaid 34 -
5. Payments for financial leasehold assets 35 -
6. Dividends and profit shared to the owners 36 -
Net cash flows from financing activities 40 -
Net cash flows during the period 50 -
Beginning cash and cash equivalents 60 VI.1 -
Effects of fluctuations in foreign exchange rates 61 -
Ending cash and cash equivalents 70 VI.1 -
Date:___________________
_______________ ______________ ____________

Unit: VND/ USD
Previous
year/period
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Previous
year/period
-
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_______________
Director/ Director
……. CO., LTD.
Address:…..
CASH FLOWS STATEMENT

(Indirect method)
Current
I. Cash flows from operating activities

1. Profit/ (loss) before tax 01 -
2. Adjustments
- Depreciation of fixed assets 02 -
- Provisions 03 -
- Gain/ (loss) from foreign exchange differences 04 -
- Gain/ (loss) from investing activities 05 -
- Loan interest expenses 06 -
3. Operating profit/ (loss) before
changes of working capital 08 -
- Increase/ (decrease) of accounts receivable 09 -
- Increase/ (decrease) of inventories 10 -
- Increase/ (decrease) of accounts payable 11 -
- Increase/ (decrease) of prepaid expenses 12 -
- Loan interests already paid 13 -
- Corporate income tax already paid 14 -
- Other gains 15 -
- Other disbursements 16 -
Net cash flows from operating activities 20 -
II. Cash flows from investing activities

1. Purchases and construction of fixed assets
2. Gains from disposals and liquidation of fixed assets
3. Loans given and purchases of debt instruments -
of other entities 23 -
4. Recovery of loans given and disposals of debt
instruments of other entities 24 -
5. Investments into other entities 25 -
6. Withdrawals of investments in other entities 26 -
7. Receipts of loan interests, dividends and profit shared 27 -
Net cash flows from investing activities 30 -
……. CO., LTD.
Address:…..
Cash flows statement (cont.)
Current
III. Cash flows from financing activities

1. Gains from stock issuance and capital contributions
from shareholders 31 -
2. Repayment for capital contributions and re-purchases
of stocks already issued 32 -
3. Short-term and long-term loans received 33 -
4. Loan principal amounts repaid 34 -
5. Payments for financial leasehold assets 35 -
6. Dividends and profit already paid to the owners 36 -
Net cash flows from financing activities 40 -
Net cash flows during the year 50 -
Beginning cash and cash equivalents 60 VI.1 -
Effects of fluctuations in foreign exchange rates 61 -
Ending cash and cash equivalents 70 VI.1 -
Date:____________________
_____________ _______________ ____________

Unit: VND/USD
Previous
year/period
-
-
-
-
-
-
-
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-
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-
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Previous
year/period
-
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-
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________________
Director/ Director

KeToanPro - Edu - .VN - Mau Bao Cao Tai Chinh Bang Tieng Anh Financial Statements

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……. CO., LTD.

ASSETS Code Note Ending balance

A - CURRENT ASSETS 100 -

I. Cash and cash equivalents 110 VI.1 -

II. Short-term investments 120 VI.2 -

III. Accounts receivable 130 -

IV. Inventories 140 -

V. Other current assets 150 -

ASSETS Code Note Ending balance

B - LONG-TERM ASSETS 200 -

I. Long-term accounts receivable 210 -

II. Fixed assets 210 -

III. Investment property 240 VI.18 -

IV. Long-term investments 250 -

V. Other long-term assets 260 -

TOTAL ASSETS 270 -

LIABILITIES AND OWNER'S EQUITY Code Note Ending balance

I. Current liabilities 310 -

II. Long-term liabilities 320 -

B - OWNER'S EQUITY 400 -

I. Owner's equity 410 -

II. Other sources and funds 420 -

TOTAL LIABILITIES AND OWNER'S EQUITY 430 -

OFF-BALANCE SHEET ITEMS

ITEMS Note Ending balance

1. Leasehold assets VI.40 -

_____________ _____________ _____________

3. Net sales 10 VI.43 -

4. Costs of goods sold 11 VI.44 -

5. Gross profit/ (loss) 20 -

6. Financial income 21 VI.45 -

7. Financial expenses 22 VI.46 -

8. Selling expenses 24 VI.47 -

9. Administrative overheads 25 VI.48 -

10. Net operating profit/(loss) 30 -

11. Other income 31 VI.49 -

12. Other expenses 32 VI.50 -

13. Other profit/(loss) 40 -

14. Profit/(loss) before tax 50 -

15. Corporate income tax 51 VI.51 -

16. Profit/(loss) after tax 60 -

_____________ ______________ _____________

CASH FLOWS STATEMENT

I. Cash flows from operating activities

II. Cash flows from investing activities

III. Cash flows from financing activities

Net cash flows during the period 50 -

Beginning cash and cash equivalents 60 VI.1 -

Effects of fluctuations in foreign exchange rates 61 -

Ending cash and cash equivalents 70 VI.1 -

_______________ ______________ ____________

Unit: VND/ USD

CASH FLOWS STATEMENT

I. Cash flows from operating activities

II. Cash flows from investing activities

III. Cash flows from financing activities

Net cash flows during the year 50 -

Beginning cash and cash equivalents 60 VI.1 -

Effects of fluctuations in foreign exchange rates 61 -

Ending cash and cash equivalents 70 VI.1 -

_____________ _______________ ____________

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