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Loi TK1 T i sn ngn hn 111 1111 1112 1113 112 1121 1122 1123 113 1131 1132 121

1211 1212 128 1281 1288 129 131 133 1331 1332 136 1361 1368 138 1381 1385 1388 139 141 144 142 151 152 153 154 155 Tin mt Tin Vit Nam Ngoi t V ng bc qu Tin gi ng n h ng Tin Vit Nam Ngoi t V ng bc qu Tin ang chuyn Tin vit nam Ngoi t u t chng kho n ngn hn C phiu Tr i phiu, t n phiu u t ngn hn kh c Tin gi ck hn u t ngn hn kh c D ph ng gim gi u t ngn hn kh c Phi thu kh ch h ng ( chi tit theo i tng) Thu GTGT c khu tr Thu GTGT c khu tr ca h/h a, dch v Thu GTGT c khu tr ca TSC Phi thu ni b Vn kd cc v Phi thu ni b kh c Phi thu kh c T i sn thiu ch x l Phi thu v c phn h a Phi thu kh c D ph ng phi thu kh i Tm ng Cm c, kqu, k cc ngn hn Chi ph tr trc ngn hn Hng mua ang i ng Nguy n liu, vt liu C ng c, dng c Chi ph sn xut, kinh doanh d dang Th nh phm

156 1561 1562 1567 157 158 159 161 1611 1612

H ng h a Gimua h ng h a Chi ph thu mua h ng h a H ng h a bt ng sn H ng gi i bn H ng h a kho bo thu (cho n v cXNK ) D ph ng gim gih ng tn kho Chi s nghip Chi s nghip nm trc Chi s nghip nm nay 242 243 244 229 241

2288

u t di hn kh c D ph ng gim gi u t di hn XD c bn d dang Mua sm TSC XD c bn Sa cha ln TSC Chi ph tr trc d i hn TS thu thu nhp ho n li Kqu, k cc d i hn

2411 2412 2413

Loi TK 3 N phi tr 311 315 331 333 3331 Vay ngn hn N d i hn n hn tr Phi tr cho ngi b n Thu vc c khon phi np nh nc Thu gtgt phi np 33311 Thu GTGT u ra 33312 Thu GTGT h ng nhp khu 3332 3333 3334 3335 3336 3337 3338 3339 334 3341 3348 335 336 337 338 3381 3382 3383 3384 3385 3386 3387 Thu ti u th c bit Thu xut nhp khu Thu thu nhp doanh nghip Thu thu nhp c c nh n Thu t i nguy n Thu nh t, tin thu t C c loi thu kh c Ph , l ph vc c khon phi np kh c Phi tr ngi lao ng Phi tr c ng nh n vi n Phi tr ngi lao ng kh c Cp phi tr Phi tr ni b Thanh to n theo tin k hoch hp ng xd Phi tr, phi np kh c TS tha ch x l Kinh ph cng on BHXH BHYT Phi tr c phn h a Nhn kqu, k cc ngn hn Doanh thu cha thc hin

Loi TK2 T i sn d i hn 211 2111 2112 2113 2114 2115 2118 212 213 2131 2132 2133 2134 2135 2136 2138 214 2141 2142 2143 2147 217 221 222 223 228 2281 2282 TSC Hu H nh Nhca, vt kin tr c M y m c, thit b Phng tin vn ti, truyn dn Thit b, dng c qun l C y l u nm, sc vt l m vic vcho sn phm TSC khc TSC thu ti chnh TSC VH nh Quyn s dng t Quyn ph t h nh Bn quyn, bng s ng ch Nh n hiu h ng h a Phn mm m y vi t nh Giy ph p vgiy php nhng quyn TSC VH khc Hao mn TSC Hao mn TSC HH Hao mn TSC thu ti chnh Hao mn TSC VH Hao mn BS u t Bt ng sn u t u t vo cng ty con G p vn li n doanh u t vo cng ty lin kt u t di hn kh c C phiu Tr i phiu

3388 3389 341 342 343 3431 3432 3433 344 347 351 352 353 3531 3532 3533 3534 356 3561 3562

Phi tr, phi np kh c BH tht nghip Vay d i h n N d i hn Tr i phiu ph t h nh Mnh gitr i phiu Chit khu tr i phiu Ph tri tr i phiu Nhn kqu, k cc d i hn Thu TN ho n li phi tr Qu d ph ng tr cp mt vic l m D ph ng phi tr Qu khen thng, ph c li Qu khen thng Qu ph c li Qu ph c li hnh thnh TSC Qu thng ban iu h nh Cty Qu ph t trin khoa hc vc ng ngh Qu ph t trin khoa hc vc ng ngh Qu PT KH v CN hnh thnh TSC

461 4611 4612 466

Ngun kinh ph s nghip Ngun kinh ph s nghip nm trc Ngun kinh ph s nghip nm nay Ngun kinh ph hnh thnh TSC 631 632 635 641

6278

Cp tin kh c Gi thnh sx ( theo pp KKK) Givn h ng b n Cp t i ch nh Cp b n h ng

Loi TK 5 Doanh Thu 511 5111 5112 5113 5114 5117 5118 512 5121 5122 5123 515 521 531 532 Dt b n h ng vcung cp dch v Dt b n h ng h a Dt b n c c t/phm Dt c/cp dv Dt tr cp, tr gi Dt kinh doanh BST Doanh thu kh c Dt ni b ( p dng khi cb n h ng ni b) Dt b n h ng h a Dt b n c c th nh phm Dt cung cp dv Dt hot ng t i ch nh Chit khu thng mi H ng b n b tr li Gim gih ng b n

6411 6412 6413 6414 6415 6417 6418 642 6421 6422 6423 6424 6425 6426 6427 6428

Cp nh n vi n Cp vt liu, bao b Cp dng c, d ng Cp khu hao TSC Cp bo h nh Cp dv mua ngo i Cp bng tin kh c Chi ph qun ldoanh nghip Cp nh n vi n qun l Cp vliu qun l Cp dng vn phng Cp khu hao TSC Thu, ph vl ph Cp d ph ng Cp dch v mua ngo i Cp bng tin kh c

Loi TK 4 Vn ch s hu 411 4111 4112 4118 412 413 4131 4132 4133 414 415 417 418 419 421 4211 4212 441 Ngun vn kinh doanh Vn u t ca CSH Thng d c phn Vn kh c Ch nh lch nh gi li TS Ch nh lch t gihi oi (TGH) Ch nh lch TGH nh gi li cui nm t/ch nh Ch nh lch TGH trong giai on u t XDCB CL TGH t chuyn i b o c o t i ch nh Qu u t pht trin Qu d ph ng t i ch nh Qu h tr sp xp doanh nghip C c qu kh c thuc vn ch s hu C phiu qu Li nhun cha phn phi Li nhun cha phn phi nm trc Li nhun cha phn phi nm nay Ngun vn u t XD CB

Loi TK 6 Chi phSX, KD 611 6111 6112 621 622 623 6231 6232 6233 6234 6237 6238 627 6271 6272 6273 6274 6277 Mua h ng ( p dng cho pp KKK) Mua nguy n liu, vt liu Mua h ng h a Chi ph nguy n vt liu trc tip Chi ph nh n c ng trc ti p Chi ph sd m y thi c ng Chi ph nh n c ng Chi ph vt liu Chi ph dng c sx Chi ph khu hao m y thi c ng Chi ph dv mua ngo i Chi ph bng tin kh c Chi ph sn xut chung Chi ph nhn vin phn xng Chi ph vt liu Chi ph dng c sx Cp khu hao TSC Cp dv mua ngo i

Loi TK 7 Thu Nhp Kh c 711 Thu nhp kh c

Loi TK 8 Chi Ph Kh c 811 821 8211 8212 Chi ph kh c Cp thu TNDN Cp thu TNDN hin h nh Cp thuTNDN ho n l i

Loi TK9 Xc nh kt qu kinh doanh 911 Xc nh kt qu kinh doanh

Loi TK 0 TK ngo i bng 001 002 003 004 007 008 TS thungo i Vt t, hng h a nhn gi h, gia c ng H/h a nhn b n h, nhn kgi, k cc N kh i x l Ngoi t c c loi D to n chi s nghip, d n