[Dự án Master Sharing – Chia sẻ Bản dịch Báo cáo tài chính Tập đoàn tiếng Anh (phần 2)]
Báo cáo tài chính là KẾT QUẢ CUỐI CÙNG của công việc kế toán được lập từ sổ chi tiết sổ cái kế toán và Bảng cân đối số phát sinh.
Báo cáo tài chính (BCTC) dùng ĐỂ CUNG CẤP THÔNG TIN về tình hình tài chính, tình hình kinh doanh và các luồng tiền của DN, đáp ứng yêu cầu quản lý của Doanh nghiệp, Cơ quan Nhà nước và nhu cầu hữu ích của người sử dụng (Nhà đầu tư, Ngân hàng..) trong việc đưa ra các quyết định kinh tế.
BCTC phải cung cấp những thông tin của một Doanh nghiệp về:
- TÀI SẢN VÀ NGUỒN HÌNH THÀNH TÀI SẢN (gồm nguồn phải trả là bao nhiêu và nguồn vốn chủ sở hữu là bao nhiêu) của doanh nghiệp tại một THỜI ĐIỂM bất kỳ (Trên Bảng cân đối kế toán).
- KẾT QUẢ LÃI HOẶC LỖ CỦA CÔNG TY (Gồm doanh thu; Giá vốn; Chi phí; Thu nhập khác), tại một THỜI KỲ (Trên Bảng Báo cáo kết quả kinh doanh).
- Ngoài các thông tin về Tài sản; Nợ phải trả; Vốn chủ sở hữu; Doanh thu; Chi phí doanh nghiệp còn phải cung cấp các thông tin khác MÀ KHÔNG TRÌNH BÀY trong Bảng cân đối kế toán và Kết quả kinh doanh thì được trình bày trong “Bảng thuyết minh báo cáo tài chính”.
Sau đây Dịch thuật Master xin giới thiệu mẫu BCTC gồm bìa và bản báo cáo từ kiếm toán viên để các bạn có thể tham khảo kỹ hơn:
To: [Shareholders][ for listed companies]
[Members of the Board of Directors][for joint stock companies]
[Members of the Board of Members] [for limited companies]
[Members of the Management]
[ABC JOINT STOCK COMPANY]
We have audited the accompanying consolidated statement of financial position of [ABC Joint Stock Company] (hereinafter referred to as “The Company”) and its subsidiaries (hereinafter together with The Company referred to as “The Group”) as at 31 December 2012,
and the related consolidated income statement and consolidated statements of cash flows and accounting policies and explanatory notes for the year then ended prepared on ….as set out on page…to page….. These consolidated financial statements are the responsibility of The Company’s management. Our responsibility is to express an opinion on the true and fair view of these financial statements based on our audit.
Basis of opinion
We conducted our audit in accordance with Vietnamese Standards on Auditing. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the consolidated financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management as well as evaluating the overall financial statement presentation. We believe that our audit [and other auditors’ report] provides a reasonable basis for our opinion.
[The paragraph describes qualified matters]
In our opinion, the
accompanying consolidated financial statements give a true and fair view of the
consolidated financial position of The Group as at 31 December 2012, and of the
consolidated results of its operations and its consolidated cash flows for the
year then ended in accordance with the Vietnamese Accounting Standards/System
and relevant legislation.
[Ho Chi Minh
City], [date month year]
GENERAL DIRECTOR/[VICE GENERAL DIRECTOR] AUDITOR
[5 line spacing]
[FULL NAME] [FULL NAME]
[CPA No……/KTV]/[CPA N……/KTV] [CPA No……/KTV]
The templates do not purport to be a complete set of the financial
statements. The in-charges, managers, and partners are required to use their
professional judgment to add or remove the templates so as to make them in
compliance with VAS.
TEMPLATES OF TRANSLATIONS
A. PARAGRAPH OF QUALIFIED OPINION
1. Qualifying the observation of the counting of physical inventories
“We did not observe the counting of the physical inventories as of 31 December 20XX, since that date is prior to the time we were initially engaged as auditors for The Company. Owing to the nature of The Company’s records, we were unable to satisfy our selves as to inventories by other audit procedures. Accordingly, we were unable to determine whether any adjustments might have been found necessary in inventory, income statement, equity, and cash-flow statement.”
2. “X Company did not make a count of its physical inventory in 2006 or 2005, stated in the accompanying financial statements at $ 10 million as of 31 December 2006, and at $ 15 million as of 31 December 2005, and we were unable to observe the physical quantities on hand. X Company’s records do not permit the application of other auditing procedures to the audit of the inventories”
Unjustified Departures from VAS
3. Qualifying the depreciation
“As discussed in Note X to the financial statements, no depreciation has been provided in the financial statements, which practice, in our opinion, is not in accordance with Vietnamese Accounting Standards. The provision for the period ended 31 December 20XX should be xxxx, based on the straight line method of depreciation, using anuual rates of 5% for the building and 20% for the equipment. Accordingly, the property, plant, and equipment should be reduced by accumulated depreciation of xxxx, and the loss for the period and accumulated deficit should be increased by xxxx, and xxxx, respectively.”
4. Qualifying the disclosure
“On 15 January 20xx, The Company issued debentures in the amount of xxxx for the purpose of financing plant expansion. The debenture agreement restricts the payment of future cash dividends to earnings after 31 December 20xx. In our opinion, disclosure of this information is required by Vietnamese Accounting Standards.”
5. Qualifying the exclusion of an asset
“The Company has excluded from property and debt in the accompanying statement of financial position certain lease obligations that, in our opinion, should be capitalized in order to conform with the Vietnamese Accounting Standards. If these lease obligations were capitalized, property would be increased by $38,585 and $42,735, long term debt by $24,325 and $25,365, and retained earnings by $14,260 and $17,370 as of 31 December 20X1 and 20X0, respectively. Additionally, net income would be increased by $3,425 and $3,100 and earnings per share would be increased by $.16 and $.14, respectively, for the years then ended”
B. PARAGRAPH OF DISCLAIMER OPINION
6. “We were not able to observe all physical inventories and confirm accounts receivable due to limitations placed on the scope of our work by The Company. We were unable to satisfy our selves by alternative means concerning the inventory quantities and accounts receivable held at 31 December 20xx, which are stated in the statement of financial position at xxxx and xxx, respectively. As a result of these matters, we were unable to determine whether any adjustments might been found necessary in respect of recorded or unrecorded inventories and accounts receivable, and the elements making up the income statement, changes in equity, and cash – flow statement balance.”
7. “Due to the limitation imposed by the management, we were unable to examine the total revenue and failed to obtain adequate confirmations of accounts receivable from debtors; and in view of the materiality of these effects, we do not express an opinion on the financial statements”
8. “The Company did not make a count of its physical inventory on 31 December 20X2 or 20X1, stated in the accompanying financial statements at $XXXX as of 31 December 20X2, and $YYYY as of 31 December 20X1. Further, evidence supporting the cost of property and equipment acquired prior to 31 December 20X1 is no longer available. The Company’s records do not permit the application of other auditing procedures to inventories or property and equipment”
Lack of Independence
9. “We are not independent with respect to the Metropolitan Corporation and the accompanying statement of financial position as of 31 December 2011, and the related income statement, and the cashflow statement for the year then ended were not audited by us. Accordingly, we do not express an opinion or any other form of assurance on them.
C. PARAGRAPH OF ADVERSE OPINION
10. “The Company’s financing arrangements expired and the amount outstanding was payable on 31 December 20XX. The Company has been unable to renegotiate replacement financing and is considering filing for bankruptcy. These events indicate a material uncertainty that may cast significant doubt on The Company’s ability to continue as a going corncen, and therefore it may be unable to realize its assets and discharge its liabilities in the normal course of business. The financial statements (and notes thereto) did not disclose this fact.”
11. “As explained in Note X to the financial statements, The Company has not consolidated the financial statements of subsidiary XYZ Company acquired during 20×1, because it has not yet been able to ascertain the fair values of certain of the subsidiary’s material assets and liabilitites at the acquisition date. This investment is therefore accounted for on a cost basis. Under the Vietnamese Accounting Standards, the subsidiary should have been consolidated, because it is controlled by The Company. Had XYZ Company been consolidated, many elements in the accompanying financial statements would have been materially affected. The effects on the financial statements of the failure to consolidate have not been determined.”
12. “As discussed in Note X to the financial statements, The Company carries its property, plant, and equipment accounts at appraisal values, and provides depreciation on the basis of such values. Further, The Company does not provide for income taxes with respect to differences between financial income and taxable income arising from the use, for income tax purposes, of the installment method of reporting gross profit from certain types of sales. The Vietnamese Accoounting Standards required that property, plant, and equipment be stated at an amount not in excess of cost, reduced by depreciation based on such amount, and that deferred income taxes be provided”
D. EMPHASIS OF MATTER PARAGRAPH
13. “Without qualifying our opinion, we draw attention to Note X to the financial statements, which indicates that The Company incurred a net loss of ZZZ during the period ended 31 December 20XX and, as of that date, The Company’s current liabilities exceeded its total assets by YYY. These conditions, along with other matters as set forth in Note X, indicate the existence of a material uncertainty, which may cast doubt about The Company’s ability to continue as a going concern.”
14. “Theaccompanying financial statements have been prepared assuming that The Company will continue as a going concern. As discussed in Note X to the financial statements, The Company has suffered recurring losses from operations and has a net capital deficiency that raises substantial doubt about its ability to continue as a going concern. Management’s plan in regard to these matters are also described in Note X. The financial statements do not include any adjustments that might result from the outcome of this uncertainty
15. “Without qualifying our opinion, we draw attention to Note X to the financial statements. The Company is the defendant in a lawsuit alleging infringement of certain patent rights and claiming royalties and punitive damages. The Company has filed a counter action, and preliminary hearings and discovery proceedings on both actions are in progress. The outcome of the matter cannot presently be determined, and no provision for any liability that may result have been made in the financial statements”
Emphasis of a Matter
16. “As discussed in Note X to the financial statements, The Company entered into an agreement to sell the Horizon subsidiary, which represent 14 percent of its assets and 25 percent of its revenues”
17. As discussed in Note 1 to the accompanying consolidated financial statements, in 2003 and 2004 Time Warner changed its method of accounting for certain fixed assets. Additionally in 2003, Tim Warner changed its accounting for financial instruments with characteristics of both liabilities and equity and in 2002 Time Warner changes its method of accounting for goodwill and indefinite lived intangible assets.
As discussed in Note 1 to the accompanying consolidated financial statements, Time Warner has restated its financial statements for the years ended 31 December 2003 and 2002
E. OTHER MATTER PARAGRAPH
In our report dated 30 January 2010, we expressed an opnion that the statement offinancial position as of 31 December 2010, and the statement of income, and cash flows for the year then ended did not present fairly financial position, results of operations, and cash flows in conformity with Vietnamese Accounting Standards because X Company did not record an additional $ 30,000,000 provision for possible losses in their portfolio investment as of 31 December 2010. As described in Note 2 in these financial statements. X Company has restated its 2010 financial statements to record the additional provision in accordance with Vietnamese Accounting Standards. Accordingly, our present opinion on the 2010 financial statements, as presented herein, is different from the opinion we expressed in our previous report.
Other Information for Which Auditor Accepts Responsibility
21. Our examination was made for the purpose of forming an opinion on the basic financial statements taken as a whole. The accompanying information on pages 24 – 44 is presented for purposes of additional analysis and is not a required part of the basic financial statements. Such information has been subjected to the auditing procedures applied in the examination of the basic financial statements and, in our opinion, is fairly stated in all material respects in relation to the basic financial statements taken as a whole”
Other Information for Which Auditor Disclaims Opinion
22. Our examination was made for the purpose of forming an opinion on the basic financial statements taken as a whole. The information on pages 22 – 27 is presented for purposes of additional analysis and is not a required part of the basis financial statements. Such information has not been subjected to the auditing procedures applied in the examination of the basic financial statements and, accordingly, we express no opinion on it.”
Prior Period Figures Not Audited
Prior period Figures Audited by Another Firm if a Material Misstatement Exists
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