Accounting entry: ---- bt ton Accrued expenses ---- Chi ph phi tr Accumulated: ---- ly k Advance clearing transaction: ----

quyt ton tm ng (???) Advanced payments to suppliers ---- Tr trc ngi bn Advances to employees ---- Tm ng Assets ---- Ti sn Balance sheet ---- Bng cn i k ton Bookkeeper: ---- ngi lp bo co Capital construction: ---- xy dng c bn Cash ---- Tin mt Cash at bank ---- Tin gi ngn hng Cash in hand ---- Tin mt ti qu Cash in transit ---- Tin ang chuyn Check and take over: ---- nghim thu Construction in progress ---- Chi ph xy dng c bn d dang Cost of goods sold ---- Gi vn bn hng Current assets ---- Ti sn lu ng v u t ngn hn Current portion of long-term liabilities ---- N di hn n hn tr Deferred expenses ---- Chi ph ch kt chuyn Deferred revenue ---- Ngi mua tr tin trc Depreciation of fixed assets ---- Hao mn lu k ti sn c nh hu hnh Depreciation of intangible fixed assets ---- Hoa mn lu k ti sn c nh v hnh Depreciation of leased fixed assets ---- Hao mn lu k ti sn c nh thu ti chnh Equity and funds ---- Vn v qu Exchange rate differences ---- Chnh lch t gi Expense mandate: ---- y nghim chi Expenses for financial activities ---- Chi ph hot ng ti chnh Extraordinary expenses ---- Chi ph bt thng Extraordinary income ---- Thu nhp bt thng Extraordinary profit ---- Li nhun bt thng Figures in: millions VND ---- n v tnh: triu ng Financial ratios ---- Ch s ti chnh Financials ---- Ti chnh Finished goods ---- Thnh phm tn kho Fixed asset costs ---- Nguyn gi ti sn c nh hu hnh Fixed assets ---- Ti sn c nh General and administrative expenses ---- Chi ph qun l doanh nghip Goods in transit for sale ---- Hng gi i bn Gross profit ---- Li nhun tng Gross revenue ---- Doanh thu tng Income from financial activities ---- Thu nhp hot ng ti chnh Income taxes ---- Thu thu nhp doanh nghip Instruments and tools ---- Cng c, dng c trong kho Intangible fixed asset costs ---- Nguyn gi ti sn c nh v hnh Intangible fixed assets ---- Ti sn c nh v hnh Intra-company payables ---- Phi tr cc n v ni b Inventory ---- Hng tn kho Investment and development fund ---- Qu u t pht trin Itemize: ---- m tiu khon Leased fixed asset costs ---- Nguyn gi ti sn c nh thu ti chnh Leased fixed assets ---- Ti sn c nh thu ti chnh Liabilities ---- N phi tr Long-term borrowings ---- Vay di hn Long-term financial assets ---- Cc khon u t ti chnh di hn Long-term liabilities ---- N di hn Long-term mortgages, collateral, deposits---- Cc khon th chp, k cc, k qu di hn Long-term security investments ---- u t chng khon di hn -

Merchandise inventory ---- Hng ho tn kho Net profit ---- Li nhun thun Net revenue ---- Doanh thu thun Non-business expenditure source ---- Ngun kinh ph s nghip Non-business expenditure source, current year -- Ngun kinh ph s nghip nm nay Non-business expenditure source, last year ---- Ngun kinh ph s nghip nm trc Non-business expenditures ---- Chi s nghip Non-current assets ---- Ti sn c nh v u t di hn Operating profit ---- Li nhun t hot ng SXKD Other current assets ---- Ti sn lu ng khc Other funds ---- Ngun kinh ph, qu khc Other long-term liabilities ---- N di hn khc Other payables ---- N khc Other receivables ---- Cc khon phi thu khc Other short-term investments ---- u t ngn hn khc Owners' equity ---- Ngun vn ch s hu Payables to employees ---- Phi tr cng nhn vin Prepaid expenses ---- Chi ph tr trc Profit before taxes ---- Li nhun trc thu Profit from financial activities ---- Li nhun t hot ng ti chnh Provision for devaluation of stocks ---- D phng gim gi hng tn kho Purchased goods in transit ---- Hng mua ang i trn ng Raw materials ---- Nguyn liu, vt liu tn kho Receivables ---- Cc khon phi thu Receivables from customers ---- Phi thu ca khch hng Reconciliation: ---- i chiu Reserve fund ---- Qu d tr Retained earnings ---- Li nhun cha phn phi Revenue deductions ---- Cc khon gim tr Sales expenses ---- Chi ph bn hng Sales rebates ---- Gim gi bn hng Sales returns ---- Hng bn b tr li Short-term borrowings ---- Vay ngn hn Short-term investments ---- Cc khon u t ti chnh ngn hn Short-term liabilities ---- N ngn hn Short-term mortgages, collateral, deposits---- Cc khon th chp, k cc, k qu ngn hn Short-term security investments ---- u t chng khon ngn hn Stockholders' equity ---- Ngun vn kinh doanh Surplus of assets awaiting resolution ---- Ti sn tha ch x l Tangible fixed assets ---- Ti sn c nh hu hnh Taxes and other payables to the State budget---- Thu v cc khon phi np nhnc Total assets ---- Tng cng ti sn Total liabilities and owners' equity ---- Tng cng ngun vn Trade creditors ---- Phi tr cho ngi bn Treasury stock ---- C phiu qu Welfare and reward fund ---- Qu khen thng v phc li Work in progress ---- Chi ph sn xut kinh doanh d dang -