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韬湛
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1 , Page 2 Staff list Staff list

2 Assets Code accounting subject Page 8 Assets Code accounting subject Liabilities Code accounting subject Page 9 Page 10 Equity Code accounting subject Income Code accounting subject Page 11 Page 12

3 Expenses Code accounting subject Page 13 Expenses Page 14 Bank statement Bank statement B1 B2 B3 B4 B5 B6 B7 B8 B9 B10 B11 B12 B13 B14 B15 B16 B17 B18 B19 B20 B21 Page 15 Page 16 Bank statement Bank statement B22 B23 B24 B25 B26 B27 B28 B29 B30 B31 B32 B33 B34 B35 B36 B37 B38 B39 B40 B41 B42 Page 17 Page 18

4 Petty cash expenses list Petty cash Voucher P1/B5 P2 P3 P4 P5 P6 P7 P8 P9/B42 P1 Description:1 May 09 Cash in from Bank RV Cash on hand 2, Cash in bank 2, P2 Description:5 May 09 PV Printing & Stationery Cash on hand P3 Description:8 May PV Printing & Stationery Cash on hand Page 19 Page 20 Petty cash Voucher P4 Description:13 May 09 PV Sundry Expenses Cash on hand P5 Description:14 May 09 Lucy PV Cleaning fee Cash on hand P6 Description:22 May 09 RachelPV Repair & Maintenance Cash on hand Page 21 Petty cash Voucher P7 Description:28 May Motor vehicle charge Cash on hand P8 Description:30 May 09 RV Cash on hand Other income P9 Description:31 May 09 RV Bank in transit Cash on hand Page 22 Cheque list CHEQUE LIST Page 23 Page 24

5 Page 25 Page Voucher Date Voucher Number Description TOTAL 344, Voucher Date:30 Apr 2009 Voucher Number:JV Description : Provision for the salary&mpf of Apr Salary 278, Provision for MPF-EE 13, Accrual-Salary 264, Provident Fund 13, Provision for MPF-ER 13, Page 27 Page 28 B1 Voucher Date:2 May 2009 Voucher Number:PV Description:Chq# Payroll for Apr Accrual-Salary 264, Cash in bank-hsbc C/A 264, B2 Reimbursement R Department : Sales Date:2 May 2009 Tax expenses $ lunch with client $6, TOTAL:$6, approve by : Eastman check by : Robert name : Simon Remark : pay by cheque Page 29 Page 30

6 B2 Voucher Date:2 May 2009 Voucher Number:PV Description : Chq# Simon apply for reimbursement Travelling Entertainment 6, Cash in bank-hsbc C/A 6, B3 Reimbursement R Department : Sales Date:2 May 2009 Bus expenses $40.50 Dinner with client $3, air ticket $8, TOTAL:$11, approve by : Eastman check by : Robert name : Raymond Remark : pay by cheque Page 31 Page 32 B3 Voucher Date:2 May 2009 Voucher Number:PV Description : Chq# Raymond apply for reimbursement Travelling 8, Entertainment 3, Cash in bank-hsbc C/A 11, B Prepayment Voucher Voucher Date Number Description TOTAL Page 33 Page 34 B6 Voucher Date:1 Apr 2009 Voucher Number:PV Description : Chq# Pay for the rent, rate& management fee of Apr Rental fee 80, Rates Prepaid Expenses Prepaid Expenses Building management fee 2, Cash in Bank HSBC C/A 83, B6 Voucher Date:3 May 2009 Voucher Number:PV Description : Chq# Pay for the rent, rate& management fee of May Rental fee 80, Rates Prepaid Expenses Building management fee 2, Cash in Bank HSBC C/A 82, Page 35 Page 36

7 B7 Voucher Date:3 May 2009 Voucher Number:PV Description : Chq# Pay for the parking fee Motor vehicle charge 1, Cash in Bank HSBC C/A 1, B9 Accrual breakdown Voucher Voucher Date Number Description TOTAL 344, Page 37 Page 38 B9 Voucher Date:5 May 2009 Voucher Number:PV Description : Chq# Pay for Electricity charges of Apr Accrual-Other Expenses 3, Cash in Bank HSBC C/A 3, B10 Accrual breakdown Voucher Voucher Date Number Description TOTAL 344, Page 39 Page 40 B10 Voucher Date:5 May 2009 Voucher Number:PV Description : Chq# Pay for water charges of Apr Accrual-Other Expenses Cash in Bank HSBC C/A B11 Accrual breakdown Voucher Voucher Date Number Description TOTAL 344, Page 41 Page 42

8 B11 Voucher Date:6 May 2009 Voucher Number:PV Description : Chq# Pay for postage of Apr Accrual-Other Expenses 1, Cash in Bank HSBC C/A 1, B12 Accrual breakdown Voucher Voucher Date Number Description TOTAL 344, Page 43 Page 44 B12 Voucher Date:6 May 2009 Voucher Number:PV Description : Chq# Pay for telephone charges of Apr Accrual-Other Expenses Cash in Bank HSBC C/A B13 Voucher Date:6 May 2009 Voucher Number:PV Description : Chq# Pay for a Dell PC Furniture & Equipment at Cost 8, Cash in Bank HSBC C/A 8, Page 45 Page 46 B15 B16 Voucher Date:9 May 2009 Voucher Number:PV Description : Chq# Pay for Apple Daily for advertisement of June 2009 Voucher Date:9 May 2009 Voucher Number:PV Description : Chq# Pay to Eastman for trip to Bei Jing Prepaid Expenses 30, Cash in Bank HSBC C/A 30, Other Receivable-Travelling Advance 18, Cash in Bank HSBC C/A 18, Page 47 Page 48

9 B18 MPF 5%$1, Voucher Date:30 Apr 2009 Voucher Number:JV Description : Provision for the payroll of Apr Salary 278, Provision for MPF-EE 13, Accrual-Salary 264, Provident Fund 13, Provision for MPF-ER 13, Page 49 Page 50 B18 B20 B20 Voucher Date:10 May 2009 Voucher Number:PV Description : Chq# Pay for the MPF of Apr Provision for MPF-ER 13, Provision for MPF-EE 13, Cash in Bank HSBC C/A 26, Voucher Date:11 May 2009 Voucher Number:PV Description : Chq# Pay for tunnel charges of May Motor vehicle charge 1, Cash in Bank HSBC C/A 1, Page 51 Page 52 B21 B21 Reimbursement R Department : Sales Date:11 May 2009 Tax expenses $ lunch with client $7, Voucher Date:11 May 2009 Voucher Number:PV Description : Chq# Thomas apply for reimbursement Travelling Entertainment 7, Cash in Bank HSBC C/A 7, TOTAL:$7, approve by : Eastman check by : Robert name : Thomas Remark : pay by cheque Page 53 Page 54

10 B23 Voucher Date:12 May 2009 Voucher Number:PV Description : Chq# Pay for the Stationery of May Printing & Stationery Cash in Bank HSBC C/A B26 Accrual breakdown Voucher Voucher Date Number Description TOTAL 344, Page 55 Page 56 B26 B27 Voucher Date:15 May 2009 Voucher Number:PV Description : Chq# Pay for the commission of Apr 2009 Voucher Date:15 May 2009 Voucher Number:PV Description : Chq# Thomas apply for reimbursement Accrual-Commission 68, Cash in Bank HSBC C/A 68, Entertainment 1, Cash in Bank HSBC C/A 1, Page 57 Page 58 B37 B38 Voucher Date:31 May 2009 Voucher Number:PV Description : Chq# Payment for goods of Mar 2009 Voucher Date:31 May 2009 Voucher Number:PV Description : Chq# Payment oil charges of May Trade Creditors 454, Cash in Bank HSBC C/A 454, Motor vehicle charge 5, Cash in Bank HSBC C/A 5, Page 59 Page 60

11 B39 Accrual breakdown Voucher Voucher Date Number Description B39 Voucher Date:15 May 2009 Voucher Number:PV Description : Chq# Pay for the commission of Apr Accrual-Other Expenses 6, Cash in Bank HSBC C/A 6, TOTAL 344, Page 61 Page 62 B40 Reimbursement R Department : Sales Date:31 May 2009 air ticket $5, Dinner with client $5, B40 Voucher Date:31 May 2009 Voucher Number:PV Description : Chq# Mabel apply for reimbursement Travelling 5, Entertainment 5, Cash in bank-hsbc C/A 10, TOTAL:$10, approve by : Eastman check by : Robert name : Mable Remark : pay by cheque Page 63 Page 64 B41 Reimbursement R Department : Sales Date:31 May 2009 tax charge $ Dinner with client $7, B41 Voucher Date:31 May 2009 Voucher Number:PV Description : Chq# Vivian apply for reimbursement Travelling Entertainment 7, Cash in bank-hsbc C/A 7, TOTAL:$7, approve by : Eastman check by : Robert name : Vivian Remark : pay by cheque Page 65 Page 66

12 Bank Received List Bank Received List Page 67 Page 68 Breakdown of Trade Debtors of Apr 2009 Breakdown of Trade Debtors of Apr 2009 Page 69 Page 70 Breakdown of Trade Debtors of Apr 2009 Bank Received Voucher B4 Voucher Date:3 May 2009 Voucher Number:RV Description : Received from Beauty Co. Ltd INV# Cash in bank-hsbc C/A 250, Trade Debtors 250, B8 Voucher Date:5 May 2009 Voucher Number:RV Description : Received from Good nature Co. Ltd INV# Cash in bank-hsbc C/A 180, Trade Debtors 180, Page 71 Page 72

13 Bank Received Voucher Bank Received Voucher B14 Voucher Date:9 May 2009 Voucher Number:RV Description : Received from Merry Co. Ltd INV# Cash in bank-hsbc C/A 20, Trade Debtors 20, B17 Voucher Date:10 May 2009 Voucher Number:RV Description : Received from Happy Co. Ltd INV# Cash in bank-hsbc C/A 35, Trade Debtors 35, B19 Voucher Date:11 May 2009 Voucher Number:RV Description : Received from Sunny Co. Ltd INV# Cash in bank-hsbc C/A 38, Trade Debtors 38, B22 Voucher Date:12 May 2009 Voucher Number:RV Description : Received from Fine Co. Ltd INV# Cash in bank-hsbc C/A 73, Trade Debtors 73, Page 73 Page 74 Bank Received Voucher Bank Received Voucher B24 Voucher Date:13 May 2009 Voucher Number:RV Description : Received from Straight Co. Ltd INV# Cash in bank-hsbc C/A 92, Trade Debtors 92, B25 Voucher Date:13 May 2009 Voucher Number:RV Description : Received from Graceful Co. Ltd INV# Cash in bank-hsbc C/A 61, Trade Debtors 61, B28 Voucher Date:17 May 2009 Voucher Number:RV Description : Received from Pleasant Co. Ltd INV# Cash in bank-hsbc C/A 36, Trade Debtors 36, B29 Voucher Date:18 May 2009 Voucher Number:RV Description : Received from Wind Co. Ltd INV# Cash in bank-hsbc C/A 63, Trade Debtors 63, Page 75 Page 76 Bank Received Voucher Bank Received Voucher B30 Voucher Date:19 May 2009 Voucher Number:RV Description : Received from Gold Co. Ltd INV# Cash in bank-hsbc C/A 58, Trade Debtors 58, B31 Voucher Date:20 May 2009 Voucher Number:RV Description : Received from Beauty Co. Ltd INV# Cash in bank-hsbc C/A 180, Trade Debtors 180, B32 Voucher Date:21 May 2009 Voucher Number:RV Description : Received from Good nature Co. Ltd INV# Cash in bank-hsbc C/A 150, Trade Debtors 150, B33 Voucher Date:22 May 2009 Voucher Number:RV Description : Received from Merry Co. Ltd INV# Cash in bank-hsbc C/A 50, Trade Debtors 50, Page 77 Page 78

14 Bank Received Voucher Bank Received Voucher B34 Voucher Date:24 May 2009 Voucher Number:RV Description : Received from Happy Co. Ltd INV# Cash in bank-hsbc C/A 67, Trade Debtors 67, B36 Voucher Date:31 May 2009 Voucher Number:RV Description : Received from Fine Co. Ltd INV# Cash in bank-hsbc C/A 80, Trade Debtors 80, B35 Voucher Date:28 May 2009 Voucher Number:RV Description : Received from Sunny Co. Ltd INV# Cash in bank-hsbc C/A 78, Trade Debtors 78, Page 79 Page 80 Sales List of May 2009 Sales List of May 2009 invoice date client name invoice number invoice amount 2009 May 02 Beauty Co. Ltd INV# , May 02 Good nature Co. Ltd INV# , May 05 Merry Co. Ltd INV# , May 06 Happy Co. Ltd INV# , May 06 Sunny Co. Ltd INV# , May 07 Fine Co. Ltd INV# , May 10 Straight Co. Ltd INV# , May 13 Graceful Co. Ltd INV# , May 15 Pleasant Co. Ltd INV# , invoice date client name invoice number invoice amount 2009 May 15 Wind Co. Ltd INV# , May 18 Gold Co. Ltd INV# , May 20 Beauty Co. Ltd INV# , May 23 Good nature Co. Ltd INV# , May 24 Merry Co. Ltd INV# , May 24 Happy Co. Ltd INV# , May 25 Sunny Co. Ltd INV# , May 26 Fine Co. Ltd INV# , May 27 Straight Co. Ltd INV# , May 28 Graceful Co. Ltd INV# , TOTAL 1,722, Page 81 Page 82 Sales Voucher of May 2009 Cost List of May 2009 Voucher Date:31 May 2009 Voucher Number:JV Description : Sales of May Trade Debtors 1,722, Sales income 1,722, cost date supplier name cost number cost 2009 May 01 ABC Co. Ltd Pur , May 01 ABC Co. Ltd Pur , May 04 ABC Co. Ltd Pur , May 05 ABC Co. Ltd Pur , May 05 ABC Co. Ltd Pur , May 06 ABC Co. Ltd Pur , May 09 ABC Co. Ltd Pur , May 12 ABC Co. Ltd Pur , May 14 ABC Co. Ltd Pur , Page 83 Page 84

15 Purchase List of May 2009 Stock in Voucher of May 2009 cost date supplier name cost number cost 2009 May 14 ABC Co. Ltd Pur , May 17 ABC Co. Ltd Pur , May 19 ABC Co. Ltd Pur , May 22 ABC Co. Ltd Pur , May 23 ABC Co. Ltd Pur , May 23 ABC Co. Ltd Pur , May 24 ABC Co. Ltd Pur , May 25 ABC Co. Ltd Pur , PUR Voucher Date:31 May 2009 Voucher Number:JV Description : Stock in of May Finished Goods 516, Goods in transit 235, Trade Creditors 751, May 26 ABC Co. Ltd Pur , May 27 ABC Co. Ltd Pur , May 28 ABC Co. Ltd Pur , TOTAL 751, Page 85 Page 86 Cost of May 2009 Fixed Assets Balance as at 30 Apr Voucher Date:31 May 2009 Description : Cost of May 2009 Voucher Number:JV Cost of Sales 516, Finished Goods 516, Cost Furniture &Equipment Motor Vehicle TOTAL Balance as at , , , Additional for the year Disposal for the year Balance as at , , , Depreciation Balance as at , , , Provision for the year 11, , , Written back for the year Balance as at , , , Net Book Value Balance as at , , , Page 87 Page 88 Fixed Assets Balance as at 31 May 2009 Depreciation of May 2009 Cost Furniture &Equipment Motor Vehicle TOTAL Balance as at , , , Additional for the year 8, , Disposal for the year Balance as at , , , Depreciation Balance as at , , , Provision for the year 1, , , Written back for the year Balance as at , , , Net Book Value Balance as at , , , Voucher Date:31 May 2009 Voucher Number:JV Description :Depreciation for May , , , Page 89 Page 90

16 Page 91 Page 92 Payroll Voucher Voucher Date:31 May 2009 Voucher Number:JV Description : Provision for the salary & MPF of May 2009 Payroll Voucher Voucher Date:31 May 2009 Voucher Number:JV Description : Provision for the bonus of May Salary 278, Provision for MPF-EE 13, Accrual-Salary 264, Provident Fund 13, Provision for MPF-ER 13, Bonus 23, Accrual-Bonus 23, Page 93 Page Page 95 Page 96

17 Commission Voucher Voucher Date:31 May 2009 Voucher Number:JV Description : Provision for the Commission of May 2009 Provision $ Voucher Date:31 May 2009 Voucher Number:JV Description : Provision for the water charges of May Commission 103, Accrual-Commission 103, Water charges Accrual-Expenses Page 97 Page 98 Provision $3, Voucher Date:31 May 2009 Voucher Number:JV Description : Provision for the electricity charges of May 2009 Provision $2, Voucher Date:31 May 2009 Voucher Number:JV Description : Provision for the postage of May Electricity charges 3, Accrual-Expenses 3, Postage 2, Accrual-Expenses 2, Page 99 Page 100 Provision $ Voucher Date:31 May 2009 Voucher Number:JV Description : Provision for the telephone charges of May 2009 Provision $ Voucher Date:31 May 2009 Voucher Number:JV Description : Provision for the audit fee of May Telephone charges Accrual-Expenses Audit fee Accrual-Expenses Page 101 Page 102

18 Page 103 Page 104 Page 105 TB Page 106 TB TB TB Page 107 Page 108

19 TB Bank reconciliation for the HSBC C/A For the period ended 31 May2009 Balance as per ledger 795, Add: Unpresented cheque Cheque number: , Cheque number: , , Bank charges Less: Prepaid by bank but not in G/L Cleaning fee Sundry Expenses Advertisement Depreciation Less: Bank in G/L but not deposit in banker 0.00 Add : Deposit by banker but not in G/L 0.00 Balance as per bank statement 813, Page 109 Page 110 Balance Sheet For the period ended 30 Apr /2009 HK$ Fixed Assets (at cost) 477, Less : Accumulated Depreciation 130, , Current Assets Stock 0.00 Goods in Transit 0.00 Trade Debtors 2,654, Deposit 169, Prepayments Cash & Bank Balance 301, ,126, Current Liabilities Trade Creditors 796, Accruals 344, Provision for MPF 26, ,167, Net Current Assets/(Liabilities) 1,958, ,305, Shareholders' Equity Share Capital 100, Dividend Paid Retained Earnings : Balance as at ,117, Add : Net Profit/(Loss) 88, ,205, Page 111 2,305, Profit & Loss Account For the period ended 30 Apr 2009 Page 112 Balance Sheet For the period ended 30 May /2010 HK$ Fixed Assets (at cost) 486, Less : Accumulated Depreciation 140, , Current Assets Stock 0.00 Goods in Transit 235, Trade Debtors 2,863, Deposit 187, Prepayments Cash & Bank Balance 797, ,113, Current Liabilities Trade Creditors 1,094, Accruals 397, Provision for MPF 26, ,518, Net Current Assets/(Liabilities) 2,594, ,941, Shareholders' Equity Share Capital 100, Dividend Paid Retained Earnings : Balance as at ,205, Add : Net Profit/(Loss) 636, ,841, Page 113 2,941, Profit & Loss Account For the period ended 31 May 2009 Page 114

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914-151014c

914-151014c 21 年 1 月 14 日現價 :HK$2.1 潜在上升空间 :+19% 目标价 :HK$29.8 水泥行業安徽海螺水泥 (914.HK) 華東的一流水泥生產商落后同步领先首次覆蓋財務資料一覽年結 12 月 31 日 213 214 21E 216E 217E 收入 ( 人民幣百萬元 ),262 6,79