Bảng cân đối kế toán

BẢN 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 3. 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 - 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 4. 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 10. 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) ----------------------------------------------