TI SN NGN HN - CURRENT ASSETS 111 Tin mt Cash on hand 1111 Tin Vit Nam Vietnam dong 1112 Ngoi

t Foreign currency 1113 Vng bc, kim kh qu, qu Gold, metal, precious stone 112 Tin gi ngn hng Cash in bank Chi tit theo tng ngn hng/ Details for each bank account 1121 Tin Vit Nam Vietnam dong 1122 Ngoi t Foreign currency 1123 Vng bc, kim kh qu, qu Gold, metal, precious stone 113 Tin ang chuyn Cash in transit 121 u t chng khon ngn hn Short term securities investment 1211 C phiu Stock 1212 Tri phiu, tn phiu, k phiu Bond, treasury bill, exchange bill 128 u t ngn hn khc Other short term investment 1281 Tin gi c k hn Time deposits 1288 u t ngn hn khc Other short term investment 129 D phng gim gi u t ngn hn Provision short term investment 131 Phi thu ca khch hang Receivables from customers Chi tit theo i tng / Details as each customer 133 Thu GTGT c khu tr VAT deducted 1331 Thu GTGT c KT ca hng ho, dch v VAT deducted of goods, services 1332 Thu GTGT c khu tr ca TSC VAT deducted of fixed assets 136 Phi thu ni b Internal Receivables 1361 Vn kinh doanh cc n v trc thuc Working capital from sub-units 1368 Phi thu ni b khc Other internal receivables. 138 Phi thu khc Other receivables 1381 Ti sn thiu ch x l Shortage of assets awaiting resolution 1385 Phi thu v c phn ho Privatisation receivables 1388 Phi thu khc Other receivables 139 D phng phi thu kh i Provision for bad receivables 141 Tm ng Advances (detailed by receivers) 142 Chi ph tr trc ngn hn Short-term prepaid expenses 144 Cm c, k cc, k qu ngn hn Mortage, collateral & short term deposits 151 Hng mua ang i trn ng Purchased goods in transit 152 Nguyn liu, vt liu Raw materials 153 Cng c, dng c Instrument & tools 154 Chi ph sn xut, kinh doanh d dang.Cost for work in process 155 Thnh phm Finished products 156 Hng ha Goods 1561 Gi mua hng ha Purchase rate 1562 Chi ph thu mua hng ha Cost for purchase 1567 Hng ho bt ng sn Real estate 157 Hng gi i bn Entrusted goods for sale 158 Hng ho kho bo thu Goods in tax-suspension warehouse 159 D phng gim gi hng tn kho Provision for devaluation of stocks 161 Chi s nghip Administrative expenses 1611 Chi s nghip nm trc Administrative expenses for previous year 1612 Chi s nghip nm nay Administrative expenses for current

TI SN DI HN 211 Ti sn c nh hu hnh 2111 Nh ca, vt kin trc 2112 My mc, thit b 2113 Phng tin vn ti, truyn dn 2114 Thit b, dng c qun l 2115 Cy lu nm, sc vt lm vic v cho sn phm 2118 Ti sn c nh khc 212 Ti sn c nh thu ti chnh 213 Ti sn c nh v hnh 2131 Quyn s dng t 2132 Quyn pht hnh 2133 Bn quyn, bng sng ch 2134 Nhn hiu hng ho 2135 Phn mm my vi tnh 2136 Giy php v giy php nhng quyn 2138 TSC v hnh khc 214 Hao mn ti sn c nh 2141 Hao mn TSC hu hnh 2142 Hao mn TSC thu ti chnh 2143 Hao mn TSC v hnh 2147 Hao mn bt ng sn u t 217 Bt ng sn u t 221 u t vo cng ty con 222 Vn gp lin doanh 223 u t vo cng ty lin kt 228 u t di hn khc 2281 C phiu 2282 Tri phiu 2288 u t di hn khc 229 D phng gim gi u t di hn 241 Xy dng c bn d dang 2411 Mua sm TSC 2412 Xy dng c bn 2413 Sa cha ln ti sn c nh 242 Chi ph tr trc di hn 243 Ti sn thu thu nhp hon li 244 K qu, k cc di hn

LONG-TERM ASSETS Tangible fixed assets Building & architectonic model Equipment & machine Transportation & transmit instrument Instruments & tools for management Long term trees, working & killed animals Other fixed assets Fixed assets of finance leasing Intangible fixed assets Land using right Establishment & productive right Patents & creations Trademark Software License & concession license Other intangible fixed assets Depreciation of fixed assets Tangible fixed assets depreciation
Financial leasing fixed assets depreciation

Intangible fixed assets depreciation Investment real estate depreciation Investment real estate Investment in equity of subsidiaries Joint venture capital contribution Investment in joint-venture Other long term investments Stocks Bonds Other long-term investment
Provision for long term investment devaluation

Capital construction in process Fixed assets purchases Capital construction Major repair of fixed assets Long-term prepaid expenses Deffered income tax assets Long term collateral & deposit

N PHI TR - LIABILITIES (Chi tit theo i tng) 311 Vay ngn hn Short-term loan 315 N di hn n hn phi tr Long term loans due to date 331 Phi tr cho ngi bn Payable to seller 333 Thu v cc khon phi np Nh nc Taxes and payable to state budget 3331 Thu gi tr gia tng phi np Value Added Tax (VAT) 33311 Thu GTGT u ra VAT output 33312 Thu GTGT hng nhp khu VAT for imported goods 3332 Thu tiu th c bi t Special consumption tax 3333 Thu xut, nhp khu Import & export duties 3334 Thu thu nhp doanh nghip Profit tax 3335 Thu thu nhp c nhn Personal income tax 3336 Thu ti nguyn Natural resource tax 3337 Thu nh t, tin thu t Land & housing tax, land rental charges 3338 Cc loi thu khc Other taxes 3339 Ph, l ph v cc khon phi np khc Fee & charge & other payables 334 Phi tr ngi lao ng Payable to employees 3341 Phi tr cng nhn vin Payable to employees 3348 Phi tr ngi lao ng khc Payable to other employees 335 Chi ph phi tr Accruals 336 Phi tr ni b Intercompany payable 337 Thanh ton theo tin k hoch hp ng xy dng Construction contract progress payment due to customers DN xy lp c thanh ton theo TKH 338 Phi tr, phi np khc Other payable 3381 Ti sn tha ch gii quyt Surplus assets awaiting for resolution 3382 Kinh ph cng on Trade Union fees 3383 Bo him x hi Social insurance 3384 Bo him y t Health insurance 3385 Phi tr v c phn ho Privatization payable 3386 Nhn k qu, k cc ngn hn Short-term deposits received 3387 Doanh thu cha thc hin Unrealized turnover 3388 Phi tr, phi np khc Other payable 341 Vay di hn Long-term borrowing 342 N di hn Long-term liabilites 343 Tri phiu pht hnh Issued bond 3431 Mnh gi tri phiu Bond face value 3432 Chit khu tri phiu Bond discount 3433 Ph tri tri phiu Additional bond 344 Nhn k qu, k cc di hn Long-term deposits received 347 Thu thu nhp hon li phi tr Deferred income tax 351 Qu d phng tr cp mt vic lm Provisions fund for severance allowances 352 D phng phi tr Provisions for payables

NGUON VON
411 Ngun vn kinh doanh Working capital 4111 Vn u t ca ch s hu Paid-in capital 4112 Thng d vn c phn Share premium 4118 Vn khc Other capital 412 Chnh lch nh gi li ti sn Differences upon asset revaluation 413 Chnh lch t gi hi oi Foreign exchange differences 4131 Chnh lch t gi hi oi nh gi li cui nm ti chnh Foreign exchange differences revaluation at the end fiscal year 4132 Chnh lch t gi hi oi trong giai on u t XDCB Foreign exchange differences in period capital construction investment 414 Qu u t pht trin Investment & development funds 415 Qu d phng ti chnh Financial reserve funds 418 Cc qu khc thuc vn ch s hu Other funds 419 C phiu qu Stock funds 421 Li nhun cha phn phi Undistributed earnings Cng ty c phn 4211 Li nhun cha phn phi nm trc Previous year undistributed earnings 4212 Li nhun cha phn phi nm nay This year undistributed earnings 431 Qu khen thng, phc li Bonus & welfare funds 4311 Qu khen thng Bonus fund 4312 Qu phc li Welfare fund 4313 Qu phc li hnh thnh TSC Welfare fund used to acquire fixed assets 441 Ngun vn u t xy dng c bn Construction investment fund p dng cho DNNN 461 Ngun kinh ph s nghip Budget resources Dng cho cc C.ty, TC.ty 4611 Ngun kinh ph s nghip nm trc Precious year budget resources c ngun kinh ph 4612 Ngun kinh ph s nghip nm nay This year budget resources 466 Ngun kinh ph hnh thnh TSC Budget resources used to acquire fixed assets DOANH THU - REVENUE 511 Doanh thu bn hng v cung cp dch v Sales Chi tit theo yu cu qun l 5111 Doanh thu bn hng ha Goods sale 5112 Doanh thu bn cc thnh phm Finished product sale 5113 Doanh thu cung cp dch v Services sale p dng khi c bn hng ni b 5114 Doanh thu tr cp, tr gi Subsidization sale 5117 Doanh thu kinh doanh bt ng sn u t Investment real estate sale 512 Doanh thu bn hng ni b Internal gross sales 5121 Doanh thu bn hng ho Goods sale 5122 Doanh thu bn cc thnh phm Finished product sale 5123 Doanh thu cung cp dch v Services sale 515 Doanh thu hot ng ti chnh Financial activities income 521 Chit khu thng mi Sale discount 531 Hng bn b tr li Sale returns 532 Gim gi bn hng Devaluation of sale

CHI PH SN XUT KINH DOANH - COST FOR PRODUCTION & BUSINESS 611 Mua hng Purchase 6111 Mua nguyn liu, vt liu Raw material purchases 6112 Mua hng ha Goods purchases 621 Chi ph nguyn liu, vt liu trc tip Direct raw materials cost 622 Chi ph nhn cng trc tip Direct labor cost 623 Chi ph s dng my thi cng Executing machine using cost p dng cho n v xy lp / Applied for construction companies 6231 Chi ph nhn cng Labor cost 6232 Chi ph vt liu Material cost 6233 Chi ph dng c sn xut Production tool cost 6234 Chi ph khu hao my thi cng Executing machine depreciation 6237 Chi ph dch v mua ngoi Outside purchasing services cost 6238 Chi ph bng tin khc Other cost Phng php kim k nh k 627 Chi ph sn xut chung General operation cost 6271 Chi ph nhn vin phn xng Employees cost 6272 Chi ph vt liu Material cost 6273 Chi ph dng c sn xut Production tool cost 6274 Chi ph khu hao TSC Fixed asset depreciation 6277 Chi ph dch v mua ngoi Outside purchasing services cost 6278 Chi ph bng tin khc Other cost 631 Gi thnh sn xut Production cost 632 Gi vn hng bn Cost of goods sold 635 Chi ph ti chnh Financial activities expenses 641 Chi ph bn hng Selling expenses 6411 Chi ph nhn vin Employees cost 6412 Chi ph vt liu, bao b Material, packing cost 6413 Chi ph dng c, dng Tool cost 6414 Chi ph khu hao TSC Fixed asset depreciation 6415 Chi ph bo hnh Warranty cost 6417 Chi ph dch v mua ngoi Outside purchasing services cost 6418 Chi ph bng tin khc Other cost 642 Chi ph qun l doanh nghip General & administration expenses 6421 Chi ph nhn vin qun l Employees cost 6422 Chi ph vt liu qun l Tools cost Chi tit theo hot ng / Details as
activities

6423 Chi ph dng vn phng 6424 Chi ph khu hao TSC 6425 Thu, ph v l ph Details as activities 6426 Chi ph d phng 6427 Chi ph dch v mua ngoi 6428 Chi ph bng tin khc

Stationery cost Fixed asset depreciation Taxes, fees, charges Chi tit theo hot ng / Provision cost Outside purchasing services cost Other cost

Loi 7: THU NHP KHC - OTHER INCOME 711 Thu nhp khc Other income Loi 8: CHI PH KHC - OTHER EXPENSES 811 Chi ph khc Other expenses 821 Chi ph thu thu nhp doanh nghip Business Income tax charge 8211 Chi ph thu TNDN hin hnh Current business income tax charge Chi tit theo yu cu qun l / Details for management requirement 8212 Chi ph thu TNDN hon li Deffered business income tax charge Loi 9: XC NH KT QU KINH DOANH - EVALUATION OF BUSINESS RESULTS 911 Xc nh kt qu kinh doanh Evaluation of business results

Loi 0: TI KHON NGOI BNG - OFF BALANCE SHEET ITEMS 1 Ti sn thu ngoi Operating lease assets 2 Vt t, hng ha nhn gi h, nhn gia cng Goods held under trust or for processing 3 Hng ho nhn bn h, nhn k gi, k cc Goods received on consignment for sale, deposit 4 N kh i x l Bad debt written off 7 Ngoi t cc loi Foreign currencies 8 D ton chi s nghip, d n Enterprise, projec expenditure estimate