Accounting for revenue, expenses and business results at An Ngai Mechanical and Construction Joint Stock Company

Appendix 2.42

An Ngai Mechanical and Construction Joint Stock Company No. 06 Nguyen Thuy, Quang Ngai City

BOOK RECORDING DOCUMENTS

Number: 36

April 30, 2015

Model No.: S02a-DN

( Issued under Circular 200/2014/TT-BTC dated December 22, 2014)

of the Minister of Finance)

Abstract

Account Number		Amount	Note
In debt	Have	Amount	Note
A	B	C	1	D
Cost of goods sold Cost of sales Cost of business management Cost of financial expenses Other expenses Current corporate income tax expense Current period interest expense	911 911 911 911 911 911 911	632 641 642 635 811 821 4212	4,997,118,000 394,636,300 467.175.195 168,542,333 6,800,000 45,186,253 180.745.010
Add	x	X	6.260.203.091	X

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Original documents attached

April 30, 2015

Chief Accountant

(Signature, full name) (Signature, full name)

Appendix 2.43

An Ngai Mechanical and Construction Joint Stock Company No. 06 Nguyen Thuy, Quang Ngai City

LEDGER

2015

Date record	Accounting vouchers		Interpretation	TK DU	Amount		Note
Date record	Number	Day	Interpretation	TK DU	In debt	Have	Note
A	B	C	D	E	1	2	G
.......... 04/30/15 April 30, 2015 April 30, 2015 April 30, 2015 April 30, 2015 April 30, 2015 April 30, 2015 April 30, 2015 April 30, 2015	..... 35 35 35 36 36 36 36 36 36	........... 04/30/15 April 30, 2015 April 30, 2015 April 30, 2015 April 30, 2015 April 30, 2015 April 30, 2015 April 30, 2015 April 30, 2015	Opening balance -Number of occurrences during the period ………................................. Net revenue Operating revenue and other income Cost of goods sold Cost of sales Management CP Financial operating expenses Other expenses Corporate income tax expense Interest during the period Total arising during the period Total ending balance Total accumulated from the beginning of the year	....... 511 515 711 632 641 642 635 811 821 421	................... 4,997,118,000 394,636,300 467.175.195 168,542,333 6,800,000 45,186,253 180.745.010 6.260.203.091 xxx 26.204.700.961	…………… 6,243,652,727 4,550,364 12,000,000 6.260.203.091 xxx 26.204.700.961

Account Name – Determine Business Results Account Number: 911

-This book has pages, numbered from page 01 to page….

- Date of opening book: January 1, 2015

Model No.: S02c1-DN

( Issued under Circular 200/2014/TT-BTC dated December 22, 2014)

of the Minister of Finance)

April 30, 2015

Bookkeeper Chief Accountant Director

(Signature, full name) (Signature, full name) (Signature, full name, seal)

An Ngai Mechanical and Construction Joint Stock Company No. 06 Nguyen Thuy, Quang Ngai City

LEDGER

2015

Model No.: S02c1-DN

( Issued under Circular 200/2014/TT-BTC dated December 22, 2014)

of the Minister of Finance)

Account Name - Current corporate income tax expense Account Number: 821

Day

month of recording

Accounting vouchers		Interpretation	TK DU	Amount		Note
Number	Day	Interpretation	TK DU	In debt	Have	Note
A	B	C	D	E	1	2	G
.......... 04/30/15 April 30, 2015	..... 37 36	........... 04/30/15 April 30, 2015	Opening balance -Number of occurrences during the period ………................................. Corporate income tax payable Corporate income tax payable Total arising during the period Total ending balance Total accumulated from the beginning of the year	....... 3334 911	................... 45,186,253 45,186,253 xxx 168,082,907	…………… 45,186,253 45,186,253 xxx 168,082,907

-This book has pages, numbered from page 01 to page….

- Date of opening book: January 1, 2015

April 30, 2015

Bookkeeper Chief Accountant Director

(Signature, full name) (Signature, full name) (Signature, full name, seal)

An Ngai Mechanical and Construction Joint Stock Company No. 06 Nguyen Thuy, Quang Ngai City

LEDGER

2015

Model No.: S02c1-DN

( Issued under Circular 200/2014/TT-BTC dated December 22, 2014)

of the Minister of Finance)

Date of entry	Accounting vouchers		Interpretation	TK DU	Amount		Note
Date of entry	Number	Day	Interpretation	TK DU	In debt	Have	Note
A	B	C	D	E	1	2	G
.......... April 30, 2015	..... 38	........... April 30, 2015	Opening balance -Number of occurrences during the period ………................................. Interest carryforward Total arising during the period Total ending balance Total accumulated from the beginning of the year	....... 911	................... 0 Xxx 504,248,722	………… 1 80,745,010 18 0.745.010 Xxx 504,248,722

Account Name - Undistributed profit after tax Account Number: 421

-This book has pages, numbered from page 01 to page….

- Date of opening book: January 1, 2015

April 30, 2015

Bookkeeper Chief Accountant Director

(Signature, full name) (Signature, full name) (Signature, full name, seal)

An Ngai Mechanical and Construction Joint Stock Company No. 06 Nguyen Thuy, Quang Ngai City

Model No.: S02b-DN

( Issued under Circular 200/2014/TT-BTC dated December 22, 2014)

of the Minister of Finance)

REGISTER OF ENTRANCE DOCUMENTS

April 2015

Accounting vouchers

Amount
Amount	Number	Date
A	B	1
01 ………… 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38	…………… …………… 30/04/15 April 30, 2015 April 30, 2015 April 30, 2015 April 30, 2015 April 30, 2015 April 30, 2015 April 30, 2015 April 30, 2015 April 30, 2015 April 30, 2015 April 30, 2015 April 30, 2015 April 30, 2015 April 30, 2015 April 30, 2015 April 30, 2015 April 30, 2015 April 30, 2015	…………… …………… 6,906,518,000 18,018,000 4,795,000,000 38,500,000 38,500,000 32,000,000 5,029,118,000 17,602,984 378,338,133 444,776,050 24,481,560 4,550,364 168,542,333 12,000,000 6,800,000 6.260.203.091 6.260.203.091 45,186,253 180.745.010
Total in period Cumulative from the beginning of the year		30,491,634,422

Appendix 2.47

An Ngai Mechanical and Construction Joint Stock Company No. 06 Nguyen Thuy, Quang Ngai City

Model No.: B 02-DN

( Issued according to Circular 200/2014/BTC dated December 22, 2014 of the Minister of Finance)

BUSINESS PERFORMANCE REPORT

April 2015 Unit: Dong

Target

Code

number

Theory

bright

This time

Previous period

1. Sales revenue and service provision 2. Deductions

3. Net revenue from sales and service provision (10) = (01) – (02)

4. Cost of goods sold

5. Gross profit from sales and service provision (20) = (10) –(11)

6. Financial operating revenue

7. Financial costs

- Including: - Interest expense

8. Selling expenses

9. Business management costs

10. Net profit from business activities (30) =(20)+(21)-(22)-(24)-(25)

11. Other income

12. Other costs

13. Other profits (40) = (31)-(32)

14. Total profit before tax (50)=(30)+(40)

15. Current corporate income tax expense

16. Deferred corporate income tax expense

17. Profit after corporate income tax (60) = (50) - (51)- (52)

18. Basic earnings per share (*)

VI.25

VI.27

VI.26 VI.28

VI.30 VI.30

6,278,652,727

35,000,000

6,243,652,727

4,997,118,000

1,246,534,727

4,550,364

168,542,333

394,636,300

467.175.195

220,731,263

12,000,000

6,800,000

5,200,000

225,931,263

45,186,253

180.745.010

5,985,451,000

25,000,000

5,960,451,000

4,788,360,000

1,172,091,000

3,250,000

159,360,000

384.126.154

420,102,000

211,752,846

4,200,000

2,800,000

1,400,000

213,152,846

53,288,212

159,864,634

April 30, 2015

Bookkeeper Chief Accountant Director

(Signature, full name) (Signature, full name) (Signature, full name, seal)

Appendix 2.48: Customer receivables tracking list

CUSTOMER LIST 2016

																							Unit: million VND
STT	MKH	CUSTOMER NAME	DEBT REGISTRATION	SALES	COLLECT MONEY	EXTRACTION DEDUCTION	DEBT CK	PS	IN DEBT IN	DEBT TO DEADLINE	OVERDUE DEBT DETAILS					SAVE DETAILS OF DEBT AT THE END OF 2016
STT	MKH	CUSTOMER NAME	DEBT REGISTRATION	MONTH: =>	6	EXTRACTION DEDUCTION	DEBT CK	PS	IN DEBT IN	DEBT TO DEADLINE	TOTAL NQH	7N	14N	30N	>30N	JANUARY	FEBRUARY	MARCH	APRIL	MAY	JUNE	JULY	AUGUST	SEPTEMBER	OCTOBER	NOVEMBER	DECEMBER
1	BL	Retail	-	-	-	-	-	-	-	-	-	-	-	-	-		-	-	-	-
2	A001	Chrysanthemum	-	-	-	-	-	-	-	-	900	-	-	-	900	1,100	900	900	900	900
3	A002	CH Chan Nam	-	-	-	-	-	-	-	-	-	-	-	-	-	1,200	1,200	400	400	400
4	A003	Hoang Phat Hospital	-	-	-	-	-	-	-	-	-	-	-	-	-		-	-	-	-
5	A004	CH Huu Loc	-	-	-	-	-	-	-	-	1,086	-	-	-	1,086		1,086	1,086	1,086	1,086
6	A005	Mai Lien Company	-	-	-	-	-	-	-	-	1,885	-	-	-	1,885	1,000	800	1,885	1,885	1,885
7	B001	CH Huynh Long II	-	-	-	-	-	-	-	-	1,484	-	-	-	1,484				1,484	1,484
8	B002	Ha Van Private Enterprise	-	-	-	-	-	-	-	-	200	-	-	-	200	200	200	200	200	200
9	B003	Dai Phuoc Hang Hospital	-	-	-	-	-	-	-	-	15	-	-	-	15				1,182	1,182
10	B004	Nguyen Hue	-	-	-	-	-	-	-	-	350	-	-	-	350				-	1,190
11	B005	Thanh Loan Hospital	-	-	-	-	-	-	-	-	66	-	-	-	66				-	1,180
12	C001	CH Thanh Nien II	-	-	-	-	-	-	-	-	123	-	-	-	123				-	-
13	C002	CH Trung Trung	-	-	-	-	-	-	-	-	56	-	-	-	56				-	-
14	E002	An Tanh Private Enterprise	-	-	-	-	-	-	-	-	500	-	-	-	500
15	E003	Duc Ky Private Enterprise	-	-	-	-	-	-	-	-	750	-	-	-	750
16	E004	Duc Quang Private Enterprise	-	-	-	-	-	-	-	-	28	-	-	-	28
17	E005	DM Quang	-	-	-	-	-	-	-	-	145	-	-	-	145
18	E006	Thanh Liem District	-	-	-	-	-	-	-	-	72	-	-	-	72
19	BL1	Retail - Hoang Danh	-	2,400	2,376	24	-	PS	-	-	-	-	-	-	-

Accounting for revenue, expenses and business results at An Ngai Mechanical and Construction Joint Stock Company - 22

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