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CHART OF ACCOUNTS
(Under Decision No. 15/2006/QD-BTC dated 20 March 2006 issued by
the Ministry of Finance)



Code Description M s Tn ti khon
Type 1 Current Assets TK Ioai 1 Ti sn Iuu dng

111 Cash in hand 111 Tin mt
1111 Vietnamese Dong 1111 Tin Vit Nam
1112 Foreign currencies 1112 Ngoai t
1113 Gold, silver, precious stones 1113 Vng bac, kim khi quy, d quy

112 Cash at bank 112 Tin gui ngn hng
1121 Vietnamese dong 1121 Tin Vit Nam
1122 Foreign currencies 1122 Ngoai t
1123 Gold, silver, precious stones 1123 Vng bac, kim khi quy, d quy

113 Cash in transit 113 Tin dang chuyn
1131 Vietnamese dong 1131 Tin Vit Nam
1132 Foreign currencies 1132 Ngoai t

121 Short term security investment 121 u tu chng khon ngn han
1211 Shares 1211 C phiu
1212 Bonds, bills 1212 Tri phiu, tin phiu, ky phiu

128 Other short term investments 128 u tu ngn han khc
1281 Time deposit 1281 Tin gi c ky han
1288 Other short term investment 1288 u tu ngn han khc

129 Provision for devaluation of
short term investment
129 D phng gim gi du tu ngn han

131 Account receivables-trade 131 Phi thu cua khch hng

133 Deductible VAT 133 Thu GTGT duoc khu tr
1331 Deductible VAT for goods and
services
1331 Thu GTGT duoc khu tr ca hng
ho, dich vu
1332 Deductible for fixed assets 1332 Thu GTGT duoc khu tr ca TSC

136 Inter-company receivables 136 Phi thu ni b
1361 Working capital provided to sub-
units by holding company
1361 Vn kinh doanh don vi truc thuc
1368 Other inter-company receivables 1368 Phi thu ni b khc

138 Other receivables 138 Phi thu khc
1381 Shortage of assets awaiting for
resolution
1381 Ti sn thiu ch x ly
1385 Receivables from equitizing
activities
1385 Phi thu v c phn ha
1388 Others 1388 Phi thu khc

139 Provision for doubtful debts 139 D phng phi thu kh di

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141 Advances 141 Tam ng

142 Short-term prepaid expenses 142 Chi ph tr truc ngn han

144 Short term pledges, collateral,
and deposit
144 Cm c, k cuoc, k qu ngn han

151 Goods in transit 151 Hng mua dang di trn dung

152 Raw materials 152 Nguyn Iiu, vt Iiu

153 Tools and supplies 153 Cng c, dng c

154 Work in progress 154 Chi ph sn xut, kinh doanh do dang

155 Finished goods 155 Thnh phm

156 Merchandise goods 156 Hng ha
1561 Purchase costs 1561 Gi mua hng ha
1562 Incidental expenses 1562 Chi phi thu mua hng ha
1567 Merchandise real-estate 1567 Hng ha bt dng sn

157 Goods on consignment 157 Hng gui bn

158 Merchandise goods in bonded
warehouse
158 Hng ha kho bo thu

159 Provision for decline in value of
inventories
159 D phng gim gi hng tn kho

161 Expenditures from subsidies of
state budget
161 Chi s nghip
1611 Prior year budget 1611 Chi su nghip nm truc
1612 Current year budget 1612 Chi su nghip nm nay


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Code Description M s Tn ti khon
Type 2 Non-current Assets TK Ioai 2 Ti sn di han

211 Tangible Fixed Assets 211 Ti sn c d|nh hu hnh
2111 Buildings and structures 2111 Nh ca, vt kin trc
2112 Machinery and equipment 2112 My mc, thit bi
2113 Transportation and transmission
equipment
2113 Phuong tin vn ti, truyn dn
2114 Office equipment 2114 Thit bi, dung cu qun ly
2115 Perennial trees, working and
producing animals
2115 Cy lu nm, sc vt lm vic v cho
sn phm
2118 Other tangible fixed assets 2118 Ti sn c dinh khc

212 Finance lease assets 212 Ti sn c d|nh thu ti chnh

213 Intangible fixed assets 213 Ti sn c d|nh v hnh
2131 Land use right 2131 Quyn s dung dt
2132 Mastheads and publishing titles 2132 Quyn pht hnh
2133 Copyrights, patents 2133 Bn quyn, bng sng ch
2134 Trade marks 2134 Nhn hiu hng ha
2135 Computer software 2135 Phn mm vi tinh
2136 Licenses and franchises 2136 Giy php v giy nhuong quyn
2138 Other intangible fixed assets 2138 Ti sn c dinh v hinh khc

214 Accumulated depreciation of
fixed assets
214 Hao mn ti sn c d|nh
2141 Depreciation of tangible assets 2141 Hao mn TSC hu hinh
2142 Depreciation of finance lease
assets
2142 Hao mn TSC thu ti chinh
2143 Depreciation of intangible assets 2143 Hao mn TSC v hinh
2147 Depreciation of investment
property
2147 Hao mn bt dng sn du tu

217 Investment property 217 Bt dng sn du tu

221 Investments in subsidiary 221 u tu vo cng ty con

222 Shares in joint venture 222 Vn gp Iin doanh

223 Investments in associates 223 u tu vo cng ty Iin kt

228 Other long term investments 228 u tu di han khc
2281 Shares 2281 C phiu
2282 Bonds 2282 Tri phiu
2288 Other long term investments 2288 u tu di han khc

229 Provision for devaluation of
long term investments
229 D phng gim gi du tu di han

241 Construction in progress 241 Xy dng co bn do dang
2411 Acquisition of fixed assets 2411 Mua sm TSC
2412 Construction in progress 2412 Xy dung co bn
2413 Extra-ordinary repairs 2413 Sa cha ln TSC

242 Long term prepaid expenses 242 Chi ph tr truc di han
4

243 Deferred tax assets 243 Ti sn thu thu nhp hon Iai

244 Long term deposit, pledges 244 K qu, k cuoc di han

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Code Description M s Tn ti khon
Type 3 Liabilities TK Ioai 3 No phi tr

311 Short term borrowing 311 Vay ngn han

315 Current portion of long term
loan
315 No di han dn han tr

331 Account payables - trade 331 Phi tr cho ngui bn

333 Taxes and obligation to State
Budget
333 Thu v cc khon phi np Nh
nuc
3331 Value Added Tax (VAT) 3331 Thu gi tri gia tng (GTGT) phi np
33311 Output VAT 33311 Thu GTGT u ra
33312 VAT on imported goods 33312 Thu GTGT hng nhp khu
3332 Special consumption tax 3332 Thu tiu thu dc bit
3333 Import and export duties 3333 Thu xut, nhp khu
3334 Corporate income tax 3334 Thu thu nhp doanh nghip
3335 Personal income tax 3335 Thu thu nhp c nhn
3336 Tax on use of natural resources 3336 Thu ti nguyn
3337 Land and housing tax, land rental
charges
3337 Thu nh dt, tin thu dt
3338 Other taxes 3338 Cc loai thu khc
3339 Fees, charges and other
payables
3339 Phi, l phi v cc khon phi np khc

334 Payable to employees 334 Phi tr cng nhn vin
3341 Payables to employees 3341 Ph tr cng nhn vin
3348 Payables to other labourers 3348 Ph tr ngui lao dng khc

335 Accrued expenses 335 Chi ph phi tr

336 Inter-company payables 336 Phi tr ni b

337 Progress payment due to
construction contract
337 Thanh ton theo tin d hop dng
xy dng

338 Other payable 338 Phi tr, phi np khc
3381 Surplus of assets awaiting
resolution
3381 Ti sn tha ch x l
3382 Trade union fees 3382 Kinh phi cng don
3383 Social insurance 3383 Bo him x hi
3384 Health insurance 3384 Bo him y t
3385 Payables of equitization activities 3385 Phi tr v c phn ha
3386 Short term deposits, pledges
received
3386 Nhn ky qu, ky cuoc ngn han
3387 Un-earned revenue 3387 oanh thu chua thuc hin
3388 Other payables 3388 Phi tr, phi np khc

341 Long term borrowings 341 Vay di han

342 Long term liabilities 342 No di han

343 Bond 343 Tri phiu pht hnh
3431 Value of securities 3431 Mnh gi tri phiu
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3432 Discount of securities 3432 Chit khu tri phiu
3433 Excess of securities 3433 Phu tri tri phiu

344 Long term deposits, pledges
received
344 Nhn k qu, k cuoc di han

347 Deferred tax liabilities 347 Thu thu nhp hon Iai phi tr

351 Provision for unemployment
fund
351 Qu d phng tro cp mt vic Im

352 Provision for payables 352 D phng phi tr

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Code Description M s Tn ti khon
Type 4 Owners Equity TK Ioai 4 Ngun vn chu so hu

411 Contributed capital 411 Ngun vn kinh doanh
4111 Contributed capital 4111 Vn gp
4112 Capital surplus 4112 Thng du vn
4118 Other capitals 4118 Vn khc

412 Differences from assets
revaluation
412 Chnh Ich dnh gi Iai ti sn

413 Foreign exchange differences 413 Chnh Ich t gi hi doi
4131 Foreign exchange differences at
balanced date
4131 Chnh lch t! gi hi doi dnh gi lai
cui nm ti chinh
4132 Foreign exchange differences
under construction period
4132 Chnh lch t! gi hi doi trong giai doan
du tu XCB

414 Investments and development
fund
414 Qu du tu pht trin

415 Financial reserve funds 415 Qu d phng ti chnh

418 Other funds under owners
equity
418 Cc qu khc thuc vn chu so hu

419 Stock fund 419 C phiu qu

421 Undistributed earnings 421 !oi nhun chua phn phi
4211 Prior year earnings 4211 "oi nhun chua phn phi nm truc
4212 Current year earnings 4212 "oi nhun chua phn phi nm nay

431 Welfare and reward funds 431 Qu khen thuong ph"c Ioi
4311 Reward funds 4311 Qu kh#n thung
4312 Welfare funds 4312 Qu phc loi
4313 Welfare funds used for fixed
assets investments
4313 Qu phc loi d hinh thnh TSC

441 Capital expenditure funds 441 Ngun vn du tu xy dng co bn

461 Subsidy funds from state
budget
461 Ngun kinh ph s nghip
4611 Prior year 4611 Ngu$n kinh phi su nghip nm truc
4612 Current year 4612 Ngu$n kinh phi su nghip nm nay

466 Funds invested in fixed assets 466 Ngun kinh ph d hnh thnh TSC

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Code Description M s Tn ti khon
Type 5 Revenue TK Ioai 5 Doanh thu

511 Revenue 511 Doanh thu
5111 Revenue from sale of
merchandise
5111 oanh thu bn hng ha
5112 Revenue from sales of finished
goods
5112 oanh thu bn cc thnh phm
5113 Revenue from services 5113 oanh thu cung cp dich vu
5114 Revenue from government grants 5114 oanh thu tro cp v tro gi
5117 Revenue from investments
property
5117 oanh thu kinh doanh bt dng sn du
tu

512 Inter-company revenue 512 Doanh thu ni b
5121 Revenue from sale of
merchandise
5121 oanh thu bn hng ha
5122 Revenue from sales of finished
goods
5122 oanh thu bn cc thnh phm
5123 Revenue from services 5123 oanh thu cung cp dich vu

515 Financial income 515 Doanh thu hoat dng ti chnh

521 Sales discounts 521 Chit khu thuong mai

531 Sales returns 531 Hng bn b| tr Iai

532 Sales rebates 532 Gim gi hng bn

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Code Description M s Tn ti khon
Type 6 Costs of Production and
Business
TK Ioai 6 Chi ph sn xut kinh doanh

611 Purchase (used for periodic
inventory method)
611 Mua hng #p dng cho phuong php
kim k d|nh k$%
6111 Purchases of raw materials 6111 Mua nguyn liu, vt liu
6112 Purchase of goods 6112 Mua hng ha

621 Direct material costs 621 Chi ph nguyn Iiu, vt Iiu trc tip

622 Direct labor cost 622 Chi ph nhn cng trc tip

623 Construction machinery
running costs
623 Chi ph su dng my thi cng
6231 Labor cost 6231 Chi phi nhn cng
6232 Material costs 6232 Chi phi vt liu
6233 Tools and instrument expenses 6233 Chi phi dung cu sn xut
6234 Depreciation expenses 6234 Chi khu hao my thi cng
6237 External services hired 6237 Chi phi dich vu mua ngoi
6238 Other expenses paid in cash 6238 Chi phi bng tin khc

627 Factory overhead 627 Chi ph sn xut chung
6271 Factory staff cost 6271 Chi phi nhn vin phn xung
6272 Material cost 6272 Chi phi vt liu
6273 Tools and instruments expenses 6273 Chi phi dung cu sn xut
6274 Fixed assets depreciation 6274 Chi khu hao TSC
6277 External services hired 6277 Chi phi dich vu mua ngoi
6278 Other expenses paid in cash 6278 Chi phi bng tin khc

631 Production costs 631 Gi thnh sn xut

632 Cost of goods sold 632 Gi vn hng bn

635 Financial expenses 635 Chi ph ti chnh

641 Selling expenses 641 Chi ph bn hng
6411 Staff expenses 6411 Chi phi nhn vin
6412 Material and packing materials 6412 Chi phi vt liu, bao bi
6413 Tools and instruments expenses 6413 Chi phi dung cu, d$ d%ng
6414 Fixed assets depreciation 6414 Chi khu hao TSC
6415 Warranty expenses 6415 Chi phi bo hnh
6417 External services hired 6417 Chi phi dich vu mua ngoi
6418 Other expenses paid in cash 6418 Chi phi bng tin khc

642 General administrative
expenses
642 Chi ph qun I doanh nghip
6421 Staff expenses 6421 Chi phi nhn vin qun l
6422 Office supply expenses 6422 Chi phi vt liu qun ly
6423 Office equipment expenses 6423 Chi phi d$ d%ng vn phng
6424 Fixed assets depreciation 6424 Chi khu hao TSC
6425 Taxes, fees and charges 6425 Thu, phi v l phi
6426 Provision for expenses 6426 Chi phi du phng
6427 External services hired 6427 Chi phi dich vu mua ngoi
6428 Other expenses paid in cash 6428 Chi phi bng tin khc
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Code Description M s Tn ti khon
Type 7 Other Income !oai 7 Thu nhp khc
711 Other Income 711 Thu nhp khc

Type 8 Other Expenses !oai 8 Chi ph khc
811 Other Expenses 811 Chi ph khc

821 Corporate income tax expenses 821 Chi ph thu thu nhp doanh nghip
8211 Current income tax expenses 8211 Chi phi thu TNN hin hnh
8212 Deferred tax expenses 8212 Chi phi thu TNN hon lai

Type 9 Income summary !oai 9 Xc d|nh kt qu kinh doanh
911 Income summary 911 Xc d|nh kt qu kinh doanh


Type 0 Off Balance Items !oai & Ti khon ngoi bng

001 Operating lease assets &&1 Ti sn thu ngoi

002 Goods held under trust or for
processing
&&2 Vt tu hng ha gi h, nhn gia
cng

003 Consignment goods held for
sales
&&3 Hng ha nhn bn h, nhn k gui,
k cuoc

004 Bad debts write-off &&4 No kh di d xu I

007 Foreign currencies &&7 Ngoai t cc Ioai

008 Subsidies of state budget,
project
&&8 D ton chi s nghip, d n