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Article ID: 123

Last updated: 18 Jul, 2012

* c b sung sa i theo Thng t s 244/2009 TT-BTC ngy 31/12/2009.

DANH MC H THNG TI KHON K TON DOANH NGHIP

LIST OF UNIFORM CHART OF ACCOUNTS FOR ENTERPRISES

S HIU TK
Cp 1 Cp 2
111
.
.
.
112
.
.
.
113
.
.
121
.
.
128
.
.
129
131
133
.
.
.
136
.
.
.
138
.
.
.
139
141
142
144
.
151

.
1111
1112
1113
.
1121
1122
1123
.
1131
1132
.
1211
1212
.
1281
1288
.
.
.
1331
.
1332
.
1361
.
1368
.
1381
1385
1388
.
.
.
.
.
.

TN TI KHON

ACCOUNT NAME

LOI 1: TI SN NGN HN

TYPE 1: CURRENT ASSETS

Tin mt
Tin Vit Nam
Ngoi t
Vng, bc, kim kh qu, qu
Tin gi ngn hng
Tin Vit Nam
Ngoi t
Vng, bc, kim kh qu, qu
Tin ang chuyn
Tin Vit Nam
Ngoi t
u t chng khon ngn hn
C phiu
Tri phiu, tn phiu, k phiu
u t ngn hn khc
Tin gi c k hn
u t ngn hn khc
DP gim gi u t ngn hn
Phi thu ca khch hng
Thu GTGT c khu tr
Thu GTGT c khu tr ca hng
ho dch v
Thu GTGT c khu tr ca TSC
Phi thu ni b
Vn kinh doanh ca cc n v trc
thuc
Phi thu ni b khc
Phi thu khc
Ti sn thiu ch x l
Phi thu v c phn ho
Phi thu khc
D phng phi thu kh i
Tm ng
Chi ph tr trc ngn hn
Cm c, k qu, k cc ngn hn
.
Hng mua ang i ng

Cash on Hand
Vietnamese Currency
Foreign Currency
Gold, Silver, Precious Stone
Cash in Bank/ Cash at Bank
Vietnamese Currency
Foreign Currency
Gold, Silver, Precious Stones
Cash in Transit
Vietnamese Currency
Foreign Currency
Short-term Security Investments
Investment in Shares/ Stocks
Investment in Bonds
Other Short-term Investments
Fixed-Term Deposits
Other Short-term Investments
Allowance for Short-term Investments
Accounts Receivable/ Trade
Receivables
Deductible VAT
Deductible VAT of Goods & Services
Deductible VAT of Non-current Assets
Internal Receivables
Receivables from subsidiaries
Other Internal Receivables
Other Receivables
Pending Shortage Assets
Receivables from Privatization
Other Receivables
Allowance for Uncollectible Accounts
Advance to
Short-term Prepaid Expenses
Short-term Mortgage, Guarantee
Deposit
Inventories in Transit

S HIU TK
Cp 1 Cp 2
152
153
154
155
156
.
.
.
157
158
159
161
.
.
.

.
.
.
.
.
1561
1562
1567
.
.
.
.
1611
.
1612

TN TI KHON
Nguyn liu, vt liu
Cng c, dng c
CP sn xut, kinh doanh d dang
Thnh phm
Hng ho
Gi mua hng ho
Chi ph thu mua hng ha
Hng ho bt ng sn
Hng gi i bn
Hng ho kho bo thu
D phng gim gi hng tn kho
Chi s nghip
Chi s nghip nm trc
.
Chi s nghip nm nay
LOI 2: TI SN DI HN

211
.
.
.
.
.
.
212
213
.
.
.
.
.
.
.
.
.
214
.
.
.
.
.
.
217
221
222
223
228

.
2111
2112
2113
2114
2115
2118
.
.
2131
2132
2133
2134
2135
2136
2138
.
.
.
2141
2142
2143
2147
.
.
.
.
.
.

Ti sn c nh hu hnh
Nh ca, vt kin trc
My mc, thit b
Phng tin vn ti, truyn dn
Thit b, dng c qun l
Cy lu nm, sc vt lm vic v cho
sn phm
TSC khc
Ti sn c nh thu ti chnh

ACCOUNT NAME
Materials
Tools, Supplies
Work In Process
Finished Goods
Goods
Cost of Goods
Freight-in
Property Inventories
Consignment Inventories
Goods in Bonded Warehouse
Allowance for Inventories
Government Sourced Expenses
Government Sourced Expenses of Previous
Year
Government Sourced Expenses of This Year
TYPE 2: NON-CURRENT ASSETS
Tangible Non-current Assets
Plant, Buildings
Machinery and Equipment
Transportation Means
Office Appliances
Long-term Trees, Cattle

Other Non-current Assets

Non-Current Assets under Finance
Leases
Intangible Assets
Ti sn c nh v hnh
Right of Land Use
Quyn s ng t
Quyn pht hnh
Copyrights
Bn quyn, bng sng ch
Patents
Nhn hiu hng ha
Trademarks & Brand Names
Phn mm my vi tnh
Software
Giy php v giy php nhng quyn Licences & Franchises
TSC v hnh khc
Other Intangible Assets
Hao mn TSC
Accumulated Depreciation &
.
Amortization
Hao mn TSC hu hnh
Accumulated Depreciation
Hao mn TSC thu ti chnh
Accumulated Depreciation-Finance Lease
Hao mn TSC v hnh
Accumulated Amortization
Hao mn bt ng sn u t
Accumulated Depreciation of Investment
.
Property
Bt ng sn u t
Investment Property
u t vo cng ty con
Investment in subsidiaries
Vn gp lin doanh
Investment in Joint Ventures
u t vo cng ty lin kt
Investment in Associates/ Affiliates
u t di hn khc
Other Long-term Investments

S HIU TK
Cp 1 Cp 2
.
.
.
229
241
.
.
.
242
243
244

2281
2282
2288
.
.
2411
2412
2413
.
.
.

TN TI KHON
C phiu
Tri phiu
u t di hn khc
D phng gim gi u t di hn
Xy dng c bn d dang
Mua sm TSC
Xy dng c bn
Sa cha ln TSC
Chi ph tr trc di hn
Ti sn thu thu nhp hon li
K qu, k cc di hn
LOI 3: N PHI TR

311
315
331
.
333
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
334
.
.
335
336
337
.
338
.
.
.
.
.

.
.
.
.
.
.
3331
33311
33312
3332
3333
3334
3335
3336
.
3337
.
3338
3339
.
.
3341
3348
.
.
.
.
.
3381
3382
3383
3384
3385

Vay ngn hn
N di hn n hn tr
Phi tr cho ngi bn
.
Thu v cc khon np Nh nc
.
Thu GTGT phi np
Thu GTGT u ra
Thu GTGT hng nhp khu
Thu Tiu th c bit
Thu xut, nhp khu
Thu thu nhp doanh nghip
Thu thu nhp c nhn
Thu ti nguyn
.
Thu nh t, tin thu t
.
Cc loi thu khc
Ph, l ph v cc khon phi np
khc
Phi tr ngi lao ng
Phi tr cng nhn vin
Phi tr ngi lao ng khc
Chi ph phi tr
Phi tr ni b
Thanh ton theo tin k hoch
hp ng xy dng
Phi tr, phi np khc
Ti sn tha ch gii quyt
Kinh ph cng on
Bo him x hi
Bo him y t
Phi tr v c phn ho

ACCOUNT NAME
Shares / Stocks
Bonds/ Debentures
Other Long-term Investments
Allowance for Long-term Investments
Construction in Progress
Fixed Assets in Purchasing
Construction in Progress
Capitalised Repairs/ Major Repairs
Long-term Prepaid Expenses
Deferred Tax Assets
Long-term Mortgage, Guarantee
Deposits
TYPE 3: LIABILITIES
Short Term Borrowing
Current Portion of Long-Term Debts
Accounts Payable/ Trade Payables/
Payables
Tax Payables & Payables to
Government
VAT Payable
Out-put VAT Payable
VAT Payable for Imported Goods
Special Sales Tax
Import and Export Duty
Business Income Tax/ Profit Tax
Personal/ Employee Income Tax
Tax on Exploitation of Natural
Resources
Housing, Land Tax & Land Rental/
Lease
Other Tax
Other Fees and Licenses Payable
.
Employee Payables
Employee Payables
Payables to other labors
Accural Expenses/ Expense Payables
Internal Payables
Payment Based on Stages of
Construction Contract Schedules
Other Payables
Pending Surplus Assets
Trade Union Fee Payable
Social Insurance Payable
Health Insurance Payable
Payables on Privatization

S HIU TK
Cp 1 Cp 2
.
.
.
.
.
341
342
343
.
.
.
344
.
347
351
352
353
.
.
.
.
.
356
.
.

411
.
.
.
412
413
.
.
.
.
414
415
418
.
419
421
.

3386
.
3387
3388
3389
.
.
.
3431
3432
3433
.
.
.
.
.
.
3531
3532
3533
3534
.
.
.
3561
.
3562

.
4111
4112
4118
.
.
4131
.
4132
.
.
.
.
.
.
.
4211

TN TI KHON

ACCOUNT NAME

Nhn k qu, k cc ngn hn

.
Doanh thu cha thc hin
Phi tr, phi np khc
Bo him tht nghip
Vay di hn
N di hn
Tri phiu pht hnh
Mnh gi tri phiu
Chit khu tri phiu
Ph tri tri phiu
Nhn k qu, k cc di hn
.
Thu thu nhp hon li phi tr
Qu d phng ti tr mt vic lm
D phng phi tr
Qu khen thng, phc li
Qu khen thng
Qu phc li
Qu phc li hnh thnh TSC
Qu thng ban qun l iu
hnh cng ty
Qu pht trin khoa hc v cng
ngh
Qu pht trin khoa hc v cng
ngh
Qu pht trin khoa hc v cng
ngh hnh thnh ti sn c nh

Short-term Received Guarantee

Deposits
Unearned Revenue
Other Payables
Unemployment Insurance Payable
Long-term borrowing
Long-tern Debt
Issued Bonds/ Debentures
Par Value of Issued Bonds
Discounts on Bonds/ Debentures
Premium on Bonds/ Debentures
Long-term Received Guarantee
Deposits
Deferred Tax Liabilities
Unemployment Fund
Provision Payables
Bonus, Welfare Fund
Bonus Fund
Welfare Fund
Welfare Fund Transferred to NonCurrent Assets
Management Bonus Fund
Science & Technology Development
Fund
Science & Technology Development
Fund
Science & Technology Development
Fund Transferred to Non-current Assets

LOI 4: VN CH S HU

TYPE 4: OWNERS EQUITY

Ngun vn kinh doanh

Vn u t ca ch s hu
Thng d vn c phn
Vn khc
Chnh lch nh gi li ti sn
Chnh lch t gi hi oi
Chnh lch t gi hi oi nh gi li
cui nm ti chnh
Chnh lch t gi hi oi trong giai
on u t XDCB
Qu u t pht trin
Qu d phng ti chnh
Cc qu khc 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

Owners Equity/ Equity/ Capital

Share Capital/ Paid-In Capital
Surplus Share Capital/ Premium Capital
Other Capital
Revaluation Differences on Assets
Foreign Exchange Differences
Foreign Exchange Differences on
Revaluation at Year End.
Foreign Exchange Differences During
Construction Stage
Investment & Development Fund
Finance Reserve Fund
Other Funds belongs to Equity
Treasury Stocks
Retained Earning/ Undistributed Profit
Undistributed Profit of Previous
YearUndistributed Profit of This Year

S HIU TK
Cp 1 Cp 2
.
441
.
461
.
.
466

4212
.
.
.
4611
4612

TN TI KHON
Ngun vn u t xy dng c bn
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
LOI 5: DOANH THU

511
.
.
.
.
.
.
.
.
512
.
.
.
515
521
531
532

.
.
5111
5112
5113
5114
5117
.
5118
.
5121
5122
5123
.
.
.
.

Doanh thu bn hng v cung cp

dch v
Doanh thu bn hng ho
Doanh thu bn cc thnh phm
Doanh thu cung cp dch v
Doanh thu tr cp, tr gi
Doanh thu kinh doanh bt ng sn
u t
Doanh thu khc
Doanh thu bn hng ni b
Doanh thu bn hng ho
Doanh thu bn cc thnh phm
Doanh thu cung cp dch v
Doanh thu hot ng ti chnh
Chit khu thng mi
Hng bn b tr li
Gim gi hng bn
LOI TK: 6 CHI PH SN XUT,
KINH DOANH

611
.
.
621
.
622
623
.
.
.
.
.
.
.
627
.
.
.

.
6111
6112
.
.
.
.
.
6231
6232
6233
6234
6237
6238
.
.
6271
6272

Mua hng
Mua nguyn liu, vt liu
Mua hng ho
Chi ph nguyn liu, vt liu trc
tip
Chi ph cng nhn trc tip
Chi ph s dng my thi cng
Chi ph nhn cng
Chi ph vt liu
Chi ph dng c sn xut
Chi ph khu hao my thi cng
Chi ph dch v mua ngoi
Chi ph bng tin khc
Chi ph sn xut chung
.
Chi ph nhn vin phn xng
Chi ph vt liu

ACCOUNT NAME
Basic Construction Capital/ Source
Government Sources for Expenses
Government Sources - Previous Year
Government Sources - This Year
Government Sources Transferred to
Non-current Assets
TYPE 5: REVENUE
Sales Revenue and Service Revenue
.
Revenue - Sales of Goods
Revenue - Sales of Finished Goods
Revenue - Rendering Services
Revenue - Price Subsidized
Revenue - Sales of Investment Properties
.
Revenue - Others
Internal Revenue
Revenue - Sales of Goods
Revenue - Sales of Finished Goods
Revenue - Rendering Services
Revenue - Financing Activities
Sales Discounts / Trade Discounts
Sales Returns
Sales Allowances
TYPE 6: PRODUCTION & OPERATION
EXPENSES
Purchases
Purchases - Materials
Purchases - Goods
Direct Material Expense
.
Direct Labour Expense
Expenses for Using Construction
Engine
Labour Expense
Indirect Material Expense
Tool & Supplies Expense
Depreciation of Construction Engine
Services from Outside
Other Cash Expenses
Factory Overhead/ Production
Overhead
Indirect Labour Expenses
Indirect Material Expenses

S HIU TK
Cp 1 Cp 2
.
.
.
.
631
632
635
641
.
.
.
.
.
.
.
642

6273
6274
6277
6278
.
.
.
.
6411
6412
6413
6414
6415
6417
6418
.
6421
6422
6423
6424
6425
6426
6427
6428

TN TI KHON
Chi ph dng c sn xut
Chi ph khu hao TSC
Chi ph dch v mua ngoi
Chi ph bng tin khc
Gi thnh sn xut
Gi vn hng bn
Chi ph ti chnh
Chi ph bn hng
Chi ph nhn vin
Chi ph vt liu, bao b
Chi ph vt dng, dng
Chi ph khu hao TSC
Chi ph bo hnh
Chi ph dch v mua ngoi
Chi ph bng tin khc
Chi ph qun l doanh nghip
Chi ph nhn vin qun l
Chi ph vt liu qun l
Chi ph dng vn phng
Chi ph khu hao TSC
Thu, ph v l ph
Chi ph d phng
Chi ph dch v mua ngoi
Chi ph bng tin khc
LOI 7 : THU NHP KHC

711

Thu nhp khc

LOI 8: CHI PH KHC

811
821

Chi ph khc
Chi ph thu TNDN
8211 Chi ph TNDN hin hnh
8212 Chi ph thu TNDN hon li
LOI 9 : XC NH KT QU KINH
DOANH

911

Xc nh kt qu kinh doanh
LOI TK 0: TI KHON NGOI
BNG

001
002
003
004
007
008

Ti sn thu ngoi
Vt t, hng ho nhn gi h, nhn gia
cng
Hng ho bn h, nhn k gi, k cc
N kh i x l
Ngoi t cc loi
D ton chi s nghip, d n

ACCOUNT NAME
Tool & Supplies Expenses
Depreciation Expenses
Services from Outside
Other Expenses
Manufacturing Cost/ Production Cost
Cost of Goods Sold/ Cost of Sales
Finance Expense/ Finance Charge
Selling Expenses
Labour Expenses
Packaging & Material Expenses
Supplies Expenses
Depreciation Expenses
Warranty Expenses
Services from Outside
Other Cash Expenses
General & Administrative Expenses
Salary Expenses
Supplies Expenses
Stationery & Office Supplies
Depreciation Expenses
Tax, Fees and Licenses
Bad Debt and Allowance Expenses
Services from Outside
Other Cash Expenses
TYPE 7: OTHER INCOMES
Other Incomes
TYPE 8: OTHER EXPENSES
Other expenses
Profit Tax Expense
Current Profit Tax Expense
Deferred Profit Tax Expense
TYPE 9: INCOME SUMMARY
Income Summary
TYPE 0 OFF BANLANCE SHEET
Assets Hired
Goods Keep on Behalf of the Others
Consigned Goods, Received Guarantee
Goods
Settled Bad Debt
Foreign Currencies
Budget of Government Sourced Expense