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DAE: Explanation for the difference in the figures in FS before and after being audited
On 20/03/2014, Educational Book JSC In Da Nang
City explained the difference in the figures in FS before and after being
audited as follows:
|
No.
|
Items
|
Figure
in FS of Quarter IV.2013
|
Figure
in audited FS 2013
|
Difference
|
|
1
|
The profit before tax
|
5,725,269,580
|
5,725,269,580
|
0
|
|
2
|
Corporate income tax
|
606,829,058
|
610,890,334
|
- 4,061,276
|
|
3
|
The profit after tax
|
5,118,440,522
|
5,114,379,246
|
4,061,279
|
The
explanation:
The corporate income tax and the profit
after tax had the difference in amount of VND 4,061,279
because the Company did not calculate the payback of the provision for the
damage VND 27,223,312 into the taxable income with the tax rate of 25%, instead
of adding into the tax income with tax rate of 10%. HNX
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