Các doanh nghiệp đa quốc gia, có yếu tố nước ngoài thì thường phải dịch thuật báo cáo tài chính sang tiếng Anh để giúp các lãnh đạo có thể đọc hiểu dễ dàng hơn. Ngoài ra các doanh nghiệp có yếu tố nước ngoài cũng phải dịch thuật báo cáo tài chính để nộp cho các cơ quan nhà nước thường niên.
Bài viết này sẽ hướng dẫn bạn cách dịch báo cáo tài chính từ tiếng Việt sang tiếng Anh chi tiết. Chúng tôi cũng sẽ chia sẻ các bản dịch báo cáo tài chính tiếng Anh chuẩn để làm mẫu. Bạn có thể dựa theo bản dịch mẫu để tự dịch báo cáo tài chính một cách chính xác.
Mẫu dịch báo cáo tài chính tiếng Anh thường được gộp chung vào một file rất dài. Vì lí do bảo mật thông tin cho khách hàng đã dịch nên chúng tôi không thể chia sẻ bản dịch file word .doc được. Dưới đây chúng tôi sẽ chia sẻ bản dịch của một số loại giấy tờ trong báo cáo tài chính bao gồm:
- Bảng cân đối kế toán []
- Báo cáo kết quả hoạt động kinh doanh []
- Báo cáo lưu chuyển tiền tệ []
- Bản thuyết minh báo cáo tài chính []
Báo cáo tài chính của các doanh nghiệp khác nhau thường khác nhau. Chính vì vậy các mẫu dịch chia sẻ ở bài viết này chỉ có giá trị tham khảo, làm mẫu. Để tự dịch báo cáo tài chính của công ty mình, các bạn có thể tự tra các được chúng tôi chia sẻ ở cuối bài nhé.
Báo cáo kết quả hoạt động kinh doanh tiếng Anh [Statement of income]
STATEMENT OF INCOME For the financial year ended on December 31, 2015
This statement should be read together with the Notes to the Financial Statement Form no. B02-DN
[Currency: VND]
ItemCodeNotes20152014Restated123451.Revenue from sales of merchandises and services rendered01VI.01 2.Revenue deductions02VI.01 3.Net revenue from sales of merchandises and services rendered[10 = 01 – 02] 10 VI.01 4.Costs of goods sold11VI.02 5.Gross profit from sales of merchandises and services rendered[20 = 10-11] 20 6.Revenue from financing activity21VI.03 7.Financial expenses22VI.04 – Of which: Interest expense23 8.Selling expenses25 9.General administration expenses26VI.05 10.Net profit from operating activity{30=20 + [21-22] – [25+26]} 30 11.Other income31 12.Other expenses32VI.06 13.Other profit [40 = 31 – 32]40 14.Total accounting profit before tax[50 = 30 + 40] 50 15.Current corporate income tax expense51V.10 16.Deferred corporate income tax expense52 17.Profit after corporate income tax[60 = 50 – 51 -52] [60]
Ho Chi Minh city, March 21, 2016
Director[signed & sealed]Chief Accountant[signed]Preparer[signed]
Báo cáo lưu chuyển tiền tệ tiếng Anh [Cash flow statement]
CASH FLOW STATEMENT For the financial year ended on December 31, 2015
This statement should be read together with the Notes to the Financial Statement Form no. B03-DN
[Currency: VND]
ItemCodeNotes20152014Restated12345I.Cash flow generated from [used in] operating activity 1.Income from sales of merchandises, services rendered012.Payments to suppliers of merchandises and services02 3.Payments to employees034.Interest payment045.Corporate income tax payment056.Other income from operating activity067.Other payments for operating activity07Cash flow generated from [used in] operating activity20 II.Cash flow generated from [used in] investing activity1.Payments for fixed asset purchase, construction212.Interest income, dividend and distributed profit27Net cash flow generated from [used in] investing activity30 III.Cash flow generated from [used in] financing activity1.Cash received from owner’s paid in capital312.Current, non-current loans received333.Payments for the principal344.Dividend, profit paid to owner36Net cash flow generated from [used in] financing activity40 Net cash flows for the year50 Cash and cash equivalents at beginning of the year60V.01Effect of change of foreign exchange rate61Cash and cash equivalents at end of the year70V.01
Ho Chi Minh city, March 21, 2016
Director Chief Accountant Preparer
[signed & sealed] [signed] [signed]
Bảng cân đối kế toán tiếng Anh [Balance sheet]
xxx COMPANY LIMITED BALANCE SHEETAs at December 31, 2015
This statement should be read together with the Notes to the Financial Statement Form no. B01-DN
[Currency: VND]
ASSETSCodeNotesDecember 31, 2015January 01, 2015Restated12345A.Current assets[100 = 110+120+130+140+150] 100 I.Cash and cash equivalents110V.011.Cash1112.Cash equivalents112II.Short-term financial investments120 1.Held for trading Securities1212.Provision for devaluation of held for trading securities1223.Held to maturity investments123III.Current receivables130 1.Current trade receivables131V.022.Current advanced payments to suppliers132V.033.Intra-company current receivables1334.Receivables based on stages of construction contract schedule1345.Current loans receivable1356.Other current receivables136V.047.Provision for current doubt debts1378.Shortage of assets awaiting solution139IV.Inventories140 1.Inventories141V.052.Provision for devaluation of inventories149V.Other current assets150 1.Current prepaid expenses1512.Deductible VAT1523.Tax and other receivables from the State1534.Government bond trading transaction1545.Other current assets155B.Non-current assets[200 = 210+220+240+250+260] 200 I.Non-current receivables210 1.Non-current trade receivables2112.Non-current advanced payments to suppliers2123.Working capital provided to sub-units2134.Intra-company non-current receivables2145.Non-current loan receivables2156.Other non-current receivables2167.Provision for non-current doubt debts219II.Fixed assets220 1.Tangible fixed assets221V.06–Cost222–Accumulated depreciation2232.Finance lease fixed assets224 –Cost225–Accumulated depreciation2263.Intangible fixed asset227–Cost228–Accumulated depreciation229III.Investment property230 –Cost231–Accumulated depreciation232IV.Non-current property in progress240 1.Non-current work in progress2412.Construction in progress242V.07V.Non-current financial investments250 1.Investments in subsidiaries2512.Investments in associates and joint-ventures2523.Investments in equity of other entities2534.Provision for devaluation of non-current financial investments2545.Held to maturity investments255VI.Other non-current assets2601.Non-current prepaid expenses2612.Deferred income tax assets2623.Non-current equipment, supplies and spare parts for replacement2634.Other non-current assets268 Total assets [270 = 100+200]270 RESOURCESCodeNotesDecember 31, 2015January 01, 2015Restated12345A.Liabilities [300 = 310+330]300 1.Current liabilities310 1.Current trade payables311V.082.Current deferred revenue312V.093.Tax and payables to the State313V.104.Payables to employees3145.Current payable expenses315V.116.Intra-Company current payables3167.Payables based on stages of construction contract schedule3178.Current unrealized revenue3189.Other current payables319V.1210.Current loans and finance lease liabilities320V.1311.Provision for current payables32112.Bonus, welfare fund32213.Price stabilization fund32314.Government bond purchased for resale324II.Non-current liabilities330 1.Non-current trade payables3312.Non-current deferred revenue3323.Non-current payable expenses3334.Intra-company payables for operating capital received3345.Non-current payables3356.Non-current unrealized revenue3367.Other non-current payables3378.Non-current loans and finance lease liabilities338V.149.Transition bonds33910.Preference stocks34011.Deferred income tax payable34112.Provision for non-current payables34213.Science and technology development fund343B.Owners’ equity [400 = 410 + 430]400 I.Owners’ equity410V.151.Paid-in capital4112.Capital surplus4123.Conversion option on convertible bonds4134.Owners’ other capital4145.Treasury stocks4156.Differences upon asset revaluation4167.Exchange rate differences4178.Development investment fund4189.Enterprise reorganization assistance fund41910.Other equity fund42011.Undistributed profit after tax421–Undistributed profit after tax brought forward421a –Undistributed profit after tax for the current period421b 12.Construction investment fund422 II.Other funds430 1.Funds4312.Funds that form fixed assets432Total resources [440 = 300+400]440
Ho Chi Minh city, March 21, 2016
Director[signed & sealed]Chief Accountant[signed]Preparer[signed]
Bản thuyết minh báo cáo tài chính [Notes to the financial statements]
ABC PRODUCTION AND TRADING COMPANY LIMITEDNOTES TO FINANCIAL STATEMENTS For financial year ended on 31/12/2016
I – Operational characteristics of the business,
1. Form of capital ownership
ABC Production and Trading Co., Ltd operates under the Business Registration Certificate No. 0101402516 registered for the first time on August 08, 2003 [changed 6 times on 06 October 2016] by the Department Planning and Investment of Hanoi.
Headquarter: xxx Kim Ma Thuong, Cong Vi Ward, Ba Dinh Dist., Hanoi.
Chartered capital: VND 50,000,000,000
2. Main business lines:
– Wholesale of machinery, equipment and other spare parts
Details: – Wholesale machinery, equipment and spare parts of mining machinery, construction; – Wholesale of electrical machinery, equipment, electrical materials [generators, electric motors, electric wires and other equipment used in electrical circuits]; – Wholesaling machinery, equipment and spare parts for textile, garment and footwear machines; – Wholesaling machinery, equipment and spare parts of office machines [except computers and peripherals];
– Wholesale of machinery, medical equipment;
– Wholesale of machinery, equipment and spare parts not elsewhere classified;
– Wholesale of metals and metal ores
– Retail food in specialized stores
– Retailing food in specialized stores
– Maintenance and repair of cars and other motor vehicles
– Agent, Broker, Auction
Details: Trademark;
– Wholesale of agricultural and forestry raw materials [except wood, bamboo and cork] and live animals
– Wholesale of other household appliances
– Wholesale computers, peripherals and software
– Wholesale of electronic and telecommunications equipment and components
– Wholesale agricultural machinery, equipment and spare parts
– Other business support activities remaining not yet allocated
– Detail: Export and import of commodities trading company;
[For conditional business lines, enterprises may only conduct business when they fully meet the conditions prescribed by law]
3. Characteristics of business activities of the enterprise in the accounting year affect the financial statements
II – Accounting policies applied at the enterprise
1. Year accounting year
The enterprise accounting period starts on January 1, 2016 and ends on the 31st of December
December 2016
2. Currency used in accounting
Vietnamese dong [hereinafter referred to as “VND”] shall be used as currency for accounting entries and make financial statements
3. Accounting regime applicable
ABC Trading Company Limited applies the following accounting regime:
– Decision No. 48/2006 / QD-BTC dated 14 September 2006 of the Ministry of Finance and the Circular 138/2011 / TT-BTC dated 4 October 2011 Guiding amendments and supplements to the joint accounting regime for small and medium enterprises
4. Form of accounting book application
General Journal
5. Inventory accounting method:
– Principle of recording inventories: at cost.
– Method of calculation of inventory value: Weighted average
– Method of inventory accounting: Regularly declare.
– Method of setting up reserves for inventory price decrease: According to Circular No.: 228/2009 / TT-BTC dated 07/12/2009 of the Ministry of Finance.
6. Method of depreciation of fixed assets in use
– Principle of valuation of fixed assets: Fixed assets of the company are recorded in the same Original cost [original cost].
– Depreciation method: Depreciation of fixed assets is calculated on a straight-line basis.
7. Principles for recognizing borrowing costs
– For interest-rate loans in the investment process are capitalized [recorded in the value of assets].
– The cost of borrowing capital in service of production and business activities and borrowing capital after the investment duration
– Other expenses are allocated to production and business expenses in the year according to the short-term distribution method.
8. Principles for recognition of expenses to be paid: according to accounting standards
9. Principles and methods of recognizing the reserves payable: according to the accounting standards
10. Principles for recording exchange rate differences: according to accounting standards
09. Principles and methods of recording turnover:
– Recognition of sales Revenue from sales of goods is recognized when the following conditions are met:
• The Company has transferred substantially all the risks and rewards of ownership of the goods or merchandise to the buyer.
• The Company no longer holds control over the goods such as the owner of the goods or the control of the goods.
• The revenue can be measured reliably.
• The Company will gain or gain economic benefits from the sale.
• Determine the costs associated with the sale.
– Recognition of service revenue: The revenue from a service transaction is recognized only when the result of that transaction is reliably determined. Service revenue is recognized only when the following conditions are met:
• The revenue can be measured reliably.
• It is probable that the economic benefits associated with the transaction will flow to the Company.
• Determine the work completed on 31/12/2016.
• Determine the costs incurred for the transaction and the costs to complete the transaction.– Principle of recognition of construction revenue: According to standard 15 – Construction contract
Thuật ngữ báo cáo tài chính tiếng Anh
Để giúp các bạn có thể tự dịch báo cáo tài chính dễ dàng hơn thì chúng tôi có tổng hợp gần 100 từ vựng tiếng Anh kế toán tài chính. Từ vựng tiếng Anh kế toán tài chính thường là một từ hoặc cụm từ. Nếu có từ nào không có danh sách bạn cứ để lại bình luận bên dưới chúng tôi sẽ dịch cho bạn nhé.
Nếu đang dùng trình duyệt Google Chrome hoặc Cốc Cốc thì bạn có thể sử dụng phím Ctrl + F rồi gõ từ bạn cần tra vào khung tìm kiếm. Trình duyệt sẽ giúp bạn tra từ tiếng Anh ô tô bạn cần tìm một cách dễ dàng và nhanh chóng nhất.