1-Characteristics of business activity
2-forms of ownership: Shareholders
3-Business: machining, fabrication
Total employees and workers
4-Characteristics of the business activities in fiscal year that affect the financial statements
II-accounting policy applied in business
1-year accounting period (starting on 01/01/2014 ended on 31.12.2014)
2-Currencies used in accounting: Vietnam Dong
3-accounting regime applicable: Small and Medium Enterprises
4-form applicable accounting: General Journal
5-method of inventory accounting of naming
principle records receiving inventory,
method of calculating the value of ending inventory;
method of inventory accounting (perpetual and periodic inventory)
6-method of depreciation of fixed assets are applied: line
7-Recognition borrowing costs
Recognition 8-cost pay
-9 Principles and methods of recognition of reserves to pay
10-Recognition of exchange differences
11-Raw principles and methods of revenue recognition: in accordance with Accounting Standard No. 14
-III Additional information for the items shown in the Balance Sheet
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