Bản dịch báo cáo tài chính tiếng Anh (Financial statements) – Balance Sheet

Báo cáo tài chính (Financial statements) là một bản báo cáo kế toán về số liệu tình hình tài chính của công ty, tình hình kinh doanh và các luồng tiền của doanh nghiệp.

Trong bài này, dịch thuật Era xin hân hạnh cung cấp đến quý khách một phần của bản dịch báo cáo tài chính tiếng Anh đó là :

Bảng cân đối kế toán (Balance sheet)

Nếu quý khách có nhu cầu dịch báo cáo tài chính tiếng Anh, tiếng Nhật, tiếng Hàn, tiếng Hoa, … hãy liên hệ với Era theo Hotline: 0909 616 691 – 0935 939 305 để nhận được tư vấn và báo giá dịch thuật nhanh chóng nhé.

xxx COMPANY LIMITED BALANCE SHEET As at December 31, 2015

This statement should be read together with the Notes to the Financial Statement           Form no. B01-DN

(Currency: VND)

ASSETS		Code	Notes	December 31, 2015	January 01, 2015 Restated
1		2	3	4	5
A.	Current assets (100 = 110+120+130+140+150)	100
I.	Cash and cash equivalents	110	V.01
1.	Cash	111
2.	Cash equivalents	112
II.	Short-term financial investments	120
1.	Held for trading Securities	121
2.	Provision for devaluation of held for trading securities	122
3.	Held to maturity investments	123
III.	Current receivables	130
1.	Current trade receivables	131	V.02
2.	Current advanced payments to suppliers	132	V.03
3.	Intra-company current receivables	133
4.	Receivables based on stages of construction contract schedule	134
5.	Current loans receivable	135
6.	Other current receivables	136	V.04
7.	Provision for current doubt debts	137
8.	Shortage of assets awaiting solution	139
IV.	Inventories	140
1.	Inventories	141	V.05
2.	Provision for devaluation of inventories	149
V.	Other current assets	150
1.	Current prepaid expenses	151
2.	Deductible VAT	152
3.	Tax and other receivables from the State	153
4.	Government bond trading transaction	154
5.	Other current assets	155
B.	Non-current assets (200 = 210+220+240+250+260)	200
I.	Non-current receivables	210
1.	Non-current trade receivables	211
2.	Non-current advanced payments to suppliers	212
3.	Working capital provided to sub-units	213
4.	Intra-company non-current receivables	214
5.	Non-current loan receivables	215
6.	Other non-current receivables	216
7.	Provision for non-current doubt debts	219

II.	Fixed assets	220
1.	Tangible fixed assets	221	V.06
–	Cost	222
–	Accumulated depreciation	223
2.	Finance lease fixed assets	224
–	Cost	225
–	Accumulated depreciation	226
3.	Intangible fixed asset	227
–	Cost	228
–	Accumulated depreciation	229
III.	Investment property	230
–	Cost	231
–	Accumulated depreciation	232
IV.	Non-current property in progress	240
1.	Non-current work in progress	241
2.	Construction in progress	242	V.07
V.	Non-current financial investments	250
1.	Investments in subsidiaries	251
2.	Investments in associates and joint-ventures	252
3.	Investments in equity of other entities	253
4.	Provision for devaluation of non-current financial investments	254
5.	Held to maturity investments	255
VI.	Other non-current assets	260
1.	Non-current prepaid expenses	261
2.	Deferred income tax assets	262
3.	Non-current equipment, supplies and spare parts for replacement	263
4.	Other non-current assets	268
	Total assets (270 = 100+200)	270

RESOURCES		Code	Notes	December 31, 2015	January 01, 2015 Restated
1		2	3	4	5
A.	Liabilities (300 = 310+330)	300
1.	Current liabilities	310
1.	Current trade payables	311	V.08
2.	Current deferred revenue	312	V.09
3.	Tax and payables to the State	313	V.10
4.	Payables to employees	314
5.	Current payable expenses	315	V.11
6.	Intra-Company current payables	316
7.	Payables based on stages of construction contract schedule	317
8.	Current unrealized revenue	318
9.	Other current payables	319	V.12
10.	Current loans and finance lease liabilities	320	V.13
11.	Provision for current payables	321
12.	Bonus, welfare fund	322
13.	Price stabilization fund	323
14.	Government bond purchased for resale	324
II.	Non-current liabilities	330
1.	Non-current trade payables	331
2.	Non-current deferred revenue	332
3.	Non-current payable expenses	333
4.	Intra-company payables for operating capital received	334
5.	Non-current payables	335
6.	Non-current unrealized revenue	336
7.	Other non-current payables	337
8.	Non-current loans and finance lease liabilities	338	V.14
9.	Transition bonds	339
10.	Preference stocks	340
11.	Deferred income tax payable	341
12.	Provision for non-current payables	342
13.	Science and technology development fund	343

B.	Owners’ equity (400 = 410 + 430)	400
I.	Owners’ equity	410	V.15
1.	Paid-in capital	411
2.	Capital surplus	412
3.	Conversion option on convertible bonds	413
4.	Owners’ other capital	414
5.	Treasury stocks	415
6.	Differences  upon asset revaluation	416
7.	Exchange rate differences	417
8.	Development investment fund	418
9.	Enterprise reorganization assistance fund	419
10.	Other equity fund	420
11.	Undistributed profit after tax	421
–	Undistributed profit after tax brought forward	421a
–	Undistributed profit after tax for the current period	421b
12.	Construction investment fund	422
II.	Other funds	430
1.	Funds	431
2.	Funds that form fixed assets	432
	Total resources (440 = 300+400)	440

Ho Chi Minh city, March 21, 2016                                                                                         

Director (signed & sealed)

Chief Accountant (signed)

Preparer (signed)