|
HNM: Explanation for the difference in the figures in the financial statement of the first six months 2015 before and after being audited On 15/08/2015, Hanoi Milk Joint
Stock Company in Hanoi city explained the difference in the figures in the
financial statement of the first six months 2015 before and after being audited
as follows:
1. The cost of goods sold after
auditing increased by VND 5,001,603,709 compared to the cost of goods sold
before auditing. The reason: The readjustment on promotional goods with
conditions recorded in Account 641 and recalculated the average price unit of
some materials
2. The financial cost after
auditing increased by VND 1,964,590. The reason: the Company extracted
additional provision for the devaluation of short – term securities and
considered the loss of exchange rate of the deposit
3. The sale expense decreased by
VND 6,183,111,808. The reason: the Company adjusted the promotional goods with
conditions recorded in Account 641 into Account 632 and the guest reception recorded
in Account 641 into Account 642.
4. The general and administrative
cost increased by VND 976,721,044. The reason: the Company extracted the
additional provision for bad debts and the cost adjusted from 641
5. Based on above adjustments, the
corporate income tax increased by VND 44,708,942
In conclusion:
- Total
profit before tax of the first six months increased VND 202,822,464
- Corporate
income tax increased by VND 44,708,942
- Total
profit after tax of the first six months increased by 158,113,522
HNX
|
