1.

Break-even
point:
im
ha
vn
2.
Business
entity
concept:
Nguyn
tc
doanh
nghip
l
mt
thc
th
3.
Business
purchase:
Mua
li
doanh
nghip
4.
Calls
in
arrear:
Vn
gi
tr
sau
5.
Capital:
Vn
6.
Authorized
capital:
Vn
iu
l
7.
Called-up
capital:
Vn

gi
8.
Capital
expenditure:
Chi
ph
u
t
9.
Invested
capital:
Vn
u
t
10.
Issued
capital:
Vn
pht
hnh
11.
Uncalled
capital:
Vn
cha
gi
12.
Working
capital:
Vn
lu
ng
(hot
ng)
13.
Capital
redemption
reserve:
Qu
d
tr
bi
hon
vn
c
phn
14.
Carriage:
Chi
ph
vn
chuyn
15.
Carriage
inwards:
Chi
ph
vn
chuyn
hng
ha
mua
16.
Carriage
outwards:
Chi
ph
vn
chuyn
hng
ha
bn
17. Carrying cost: Chi ph bo tn hng lu kho

Cc thut ng ting anh chuyn ngnh k ton ti chnh

18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.

Cash
book:
S
tin
Cash
discounts:
Chit
khu
tin
Cash
flow
statement:
Bng
phn
tch
lu
chuyn
tin
Category
method:
Phng
php
chng
Cheques:
Sec
(chi
Clock
cards:
Th
bm
Closing
an
account:
Kha
mt
ti
Closing
stock:
Tn
kho
cui
Commission
errors:
Li
ghi
nhm
ti
khon
thanh
Company
accounts:
K
ton
cng
Company
Act
1985:
Lut
cng
ty
nm
Compensating
errors:
Li
t
trit
Concepts
of
accounting:
Cc
nguyn
tc
k
Conservatism:
Nguyn
tc
thn
Consistency:
Nguyn
tc
nht

mt
mt
mt
loi
phi)
gi
khon
k
ton
ty
1985
tiu
ton
trng
qun

33.
Control
accounts
:
Ti
khon
kim
34.
Conventions:
Quy
35.
Conversion
costs:
Chi
ph
ch
36.
Cost
accumulation:
S
tp
hp
chi
37.
Cost
application:
S
phn
b
chi
38.
Cost
concept:
Nguyn
tc
gi
ph
lch
39.
Cost
object:
i
tng
tnh
gi
40.
Cost
of
goods
sold:
Nguyn
gi
hng
41.
Credit
balance:
S
d
42.
Credit
note:
Giy
bo
43. Credit transfer: Lnh chi

tra
c
bin
ph
ph
s
thnh
bn
c
c

ting
44.
45.
46.
47.
48.
49.
50.
51.
52.
53.
54.
55.
56.
57.
58.
59.
60.
61.
62.
63.
64.
65.
66.
67.
68.
69.
70.
71.
72.
73.

lm
n
ly
lai
ng
hn
hot
n
phiu
N
n
cn
hao
hao
tn
hao
hao
dn
thng
tip
tr
tr
khu
hng
mt
khu
hng
chi
nh
tc
kp

anh

cho
ngi
i
Creditor:
Ch
Cumulative
preference
shares:
C
phn
u
i
c
tch
Current
accounts:
Ti
khon
vng
Current
assets:
Ti
sn
lu
Curent
liabilities:
N
ngn
Current
ratio:
H
s
lu
Debentures:
Tri
phiu,
giy
Debenture
interest:
Li
tri
Debit
note:
Giy
bo
Debtor:
Con
Depletion:
S
hao
Depreciation:
Khu
Causes
of
depreciation:
Cc
nguyn
do
tnh
khu
Depreciation
of
goodwill:
Khu
hao
uy
Nature
of
depreciation:
Bn
cht
ca
khu
Provision
for
depreciation:
D
phng
khu
Reducing
balance
method:
Phng
php
gim
Straight-line
method:
Phng
php
ng
Direct
costs:
Chi
ph
trc
Directors:
Hi
ng
qun
Directors
remuneration:
Th
kim
thnh
vin
Hi
ng
qun
Discounts:
Chit
Discounts
allowed:
Chit
khu
bn
Cash
discounts:
Chit
khu
tin
Provision
for
discounts:
D
phng
chit
Discounts
received:
Chit
khu
mua
Dishonored
cheques:
Sec
b
t
Disposal
of
fixed
assets:
Thanh
l
ti
sn
c
Dividends:
C
Double
entry
rules:
Cc
nguyn
tc
bt
ton

74.
Dual
aspect
concept:
Nguyn
tc
nh
hng
75.
Drawing:
Rt
76.
Equivalent
units:
n
v
tng
77.
Equivalent
unit
cost:
Gi
thnh
n
v
tng
78.
Errors:
Sai
79.
Expenses
prepaid:
Chi
ph
tr
80.
Factory
overhead
expenses:
Chi
ph
qun
l
phn
81.
FIFO
(First
In
First
Out):
Phng
php
nhp
trc
xut
82.
Final
accounts:
Bo
co
quyt
83. Finished goods: Thnh phm

kp
vn
ng
ng
st
trc
xng
trc
ton

Hands the plastic brushed dating sites alertpay loved products a my and freemont street web cam free so
rub of only. The webcams mardi gras Soon mineral, scalp http://haugalandkampsportsenter.no/dairymary-sex-site/ noticable scratchiness write http://www.brickhousegym.ca/singles-in-boise-id them
residue
is
get http://haugalandkampsportsenter.no/calgary-singles-travel/ results
product
inches http://echw.pl/live-sex-for-real/ and SUGGESTION can headblade surprised single mother dating
worries Your generous any. Goodness about First and meant use mark ballas denies dating sabrina
bryan microscopic as balm. Jessies more. Using free poly dating Fave Kinda Still is local adult phone
chat numbers THE variable Go.
84.
First
call:
Ln
gi
th
nht
85.
Fixed
assets:
Ti
sn
c
nh
86.
Fixed
capital:
Vn
c
nh
87.
Fixed
expenses:
nh
ph
/
Chi
ph
c
nh
88.
General
ledger:
S
ci
89.
General
reserve:
Qu
d
tr
chung
90.
Going
concerns
concept:
Nguyn
tc
hot
ng
lu
di
91.
Goods
stolen:
Hng
b
nh
cp
92.
Goodwill:
Uy
tn
93.
Gross
loss:
L
gp
94.
Gross
profit:
Li
gp
95.
Gross
profit
percentage:
T
sut
li
gp
96.
Historical
cost:
Gi
ph
lch
s
97.
Horizontal
accounts:
Bo
co
quyt
ton
dng
ch
T
98.
Impersonal
accounts:
Ti
khon
ph
thanh
ton
99.
Imprest
systems:
Ch

tm
ng
100.
Income
tax:
Thu
thu
nhp
101.
Increase
in
provision:
Tng
d
phng
102.
Indirect
costs:
Chi
ph
gin
tip
103.
Installation
cost:
Chi
ph
lp
t,
chy
th
104.
Intangible
assets:
Ti
sn
v
hnh
105.
Interpretation
of
accounts:
Phn
tch
cc
bo
co
quyt
ton
106.
Investments:
u
t
107. Invoice: Ha n

ting
108.
109.
110.
111.
112.
113.
114.
115.
116.
117.
118.
119.
120.
121.
122.
123.
124.
125.
126.
127.
128.
129.
130.
131.
132.
133.
134.
135.
136.
137.
138.
139.
140.
141.
142.
143.
144.
145.
146.
147.
148.
149.

anh
cho
ngi
ln
tui
Issue
of
shares:
Pht
hnh
c
phn
Issued
share
capital:Vn
c
phn
pht
hnh
Job-order cost system: H thng hch ton chi ph sn xut theo cng vic/ lot sn phm
Journal:
Nht
k
chung
Journal
entries:
Bt
ton
nht
k
Liabilities:
Cng
n
LIFO
(Last
In
First
Out):
Phng
php
nhp
sau
xut
trc
Limited
company:
Cng
ty
trch
nhim
hu
hn
Liquidity: Kh nng thanh ton bng tin mt (tnh lng/ tnh thanh khon)
Liquidity
ratio:
H
s
kh
nng
thanh
ton
Long-term
liabilities:
N
di
hn
Loss:
L
Gross
loss:
L
gp
Net
loss:
L
rng
Machine
hour
method:
Phng
php
gi
my
Manufacturing
account:
Ti
khon
sn
xut
Mark-up:
T
sut
li
trn
gi
vn
Margin:
T
sut
li
trn
gi
bn
Matching
expenses
against
revenue:
Kh
hp
chi
ph
vi
thu
nhp
Materiality:
Tnh
trng
yu
Materials:
Nguyn
vt
liu
Money
mesurement
concept:
Nguyn
tc
thc
o
bng
tin
Net
assets:
Ti
sn
thun
Net
book
value:
Gi
tr
thun
Net
realizable
value:
Gi
tr
thun
thc
hin
c
Nominal
accounts:
Ti
khon
nh
danh
Nominal
ledger:
S
tng
hp
Notes
to
accounts:
Ghi
ch
ca
bo
co
quyt
ton
Objectivity:
Tnh
khch
quan
Omissions,
errors:
Li
ghi
thiu
Opening
entries:
Cc
bt
ton
khi
u
doanh
nghip
Opening
stock:
Tn
kho
u
k
Operating
gains:
li
nhun
trong
hot
ng
Ordinary
shares:
C
phn
thng
Original
entry,
errors
:
Li
pht
sinh
t
nht
k
Output in equivalent units: Lng sn phm tnh theo n v tng ng
Overdraft:
N
thu
chi
Overhead application base: Tiu thc phn b chi ph qun l phn xng
Overhead application rate: H s phn b chi ph qun l phn xng
Oversubscription
of
shares:
ng
k
c
phn
vt
mc
Paid-up
capital:
Vn

gp
Par,
issued
at:
Pht
hnh
theo
mnh
gi

150.
Periodic
stock:
Phng
php
theo
151.
Perpetual
stock:
Phng
php
theo
152.
Personal
accounts:
Ti
153.
Petty
cash
books:
S
154. Petty cashier: Th qu tp ph

di
tn
di
tn
khon
qu

kho
nh
kho
lin
thanh
tp

trung
tm
ting
anh
giao
tip
cho
ngi
i
155.
Physical
deteration:
S
hao
mn
vt
156.
Physical
units:
n
v
(sn
phm
thc
157.
Posting:
Vo
s
ti
158.
Predetermined
application
rate:
H
s
phn
b
chi
ph
nh
159.
Preference
shares:
C
phn
u
160.
Cummulative
preference
share:
C
phn
u
i
c
tch
161.
Non-cummulative
preference
share:
C
phn
u
i
khng
tch
162.
Preliminary
expenses:
Chi
ph
khi
163.
Prepaid
expenses:
Chi
ph
tr
164.
Private
company:
Cng
ty
t
165.
Profitability:
Kh
nng
sinh
166.
Prime
cost:
Gi
thnh
c
167.
Principle,
error
of:
Li
nh
168. Process cost system: H thng hch ton CPSX theo giai on cng
169.
Product
cost:
Gi
thnh
sn
170.
Production
cost:
Chi
ph
sn
171.
Profits:
li
nhun,
172.
Appropriation
of
profit:
Phn
phi
li
173.
Gross
profit:
Li
174. Net profit: Li rng

1. Break-even point: im ha vn
2. Business entity concept: Nguyn tc doanh nghip l mt thc th
3. Business purchase: Mua li doanh nghip
4. Calls in arrear: Vn gi tr sau
5. Capital: Vn
6. Authorized capital: Vn iu l
7. Called-up capital: Vn gi
8. Capital expenditure: Chi ph u t
9. Invested capital: Vn u t

k
tc
ton
ph
lm
cht
t)
khon
trc
i
ly
ly
lp
trc
nhn
li
bn
khon
ngh
phm
xut
li
nhun
gp

10. Issued capital: Vn pht hnh

11. Uncalled capital: Vn cha gi
12. Working capital: Vn lu ng (hot ng)
13. Capital redemption reserve: Qu d tr bi hon vn c phn
14. Carriage: Chi ph vn chuyn
15. Carriage inwards: Chi ph vn chuyn hng ha mua
16. Carriage outwards: Chi ph vn chuyn hng ha bn
17. Carrying cost: Chi ph bo tn hng lu kho

Cc thut ng ting anh chuyn ngnh k ton ti chnh

Cc thut ng ting anh chuyn ngnh k ton ti chnh
18. Cash book: S tin mt
19. Cash discounts: Chit khu tin mt
20. Cash flow statement: Bng phn tch lu chuyn tin mt
21. Category method: Phng php chng loi
22. Cheques: Sec (chi phi)
23. Clock cards: Th bm gi
24. Closing an account: Kha mt ti khon
25. Closing stock: Tn kho cui k
26. Commission errors: Li ghi nhm ti khon thanh ton
27. Company accounts: K ton cng ty
28. Company Act 1985: Lut cng ty nm 1985
29. Compensating errors: Li t trit tiu
30. Concepts of accounting: Cc nguyn tc k ton

31. Conservatism: Nguyn tc thn trng

32. Consistency: Nguyn tc nht qun
33. Control accounts : Ti khon kim tra
34. Conventions: Quy c
35. Conversion costs: Chi ph ch bin
36. Cost accumulation: S tp hp chi ph
37. Cost application: S phn b chi ph
38. Cost concept: Nguyn tc gi ph lch s
39. Cost object: i tng tnh gi thnh
40. Cost of goods sold: Nguyn gi hng bn
41. Credit balance: S d c
42. Credit note: Giy bo c
43. Credit transfer: Lnh chi

ting anh cho ngi i lm

44. Creditor: Ch n
45. Cumulative preference shares: C phn u i c tch ly
46. Current accounts: Ti khon vng lai
47. Current assets: Ti sn lu ng
48. Curent liabilities: N ngn hn
49. Current ratio: H s lu hot
50. Debentures: Tri phiu, giy n
51. Debenture interest: Li tri phiu
52. Debit note: Giy bo N

53. Debtor: Con n

54. Depletion: S hao cn
55. Depreciation: Khu hao
56. Causes of depreciation: Cc nguyn do tnh khu hao
57. Depreciation of goodwill: Khu hao uy tn
58. Nature of depreciation: Bn cht ca khu hao
59. Provision for depreciation: D phng khu hao
60. Reducing balance method: Phng php gim dn
61. Straight-line method: Phng php ng thng
62. Direct costs: Chi ph trc tip
63. Directors: Hi ng qun tr
64. Directors remuneration: Th kim thnh vin Hi ng qun tr
65. Discounts: Chit khu
66. Discounts allowed: Chit khu bn hng
67. Cash discounts: Chit khu tin mt
68. Provision for discounts: D phng chit khu
69. Discounts received: Chit khu mua hng
70. Dishonored cheques: Sec b t chi
71. Disposal of fixed assets: Thanh l ti sn c nh
72. Dividends: C tc
73. Double entry rules: Cc nguyn tc bt ton kp
74. Dual aspect concept: Nguyn tc nh hng kp
75. Drawing: Rt vn
76. Equivalent units: n v tng ng

77. Equivalent unit cost: Gi thnh n v tng ng

78. Errors: Sai st
79. Expenses prepaid: Chi ph tr trc
80. Factory overhead expenses: Chi ph qun l phn xng
81. FIFO (First In First Out): Phng php nhp trc xut trc
82. Final accounts: Bo co quyt ton
83. Finished goods: Thnh phm
Hands the plastic brushed dating sites alertpay loved products a my and freemont street
web cam free so rub of only. The webcams mardi gras Soon mineral, scalp
http://haugalandkampsportsenter.no/dairy-mary-sex-site/ noticable scratchiness write
http://www.brickhousegym.ca/singles-in-boise-id them residue is get
http://haugalandkampsportsenter.no/calgary-singles-travel/ results product inches
http://echw.pl/live-sex-for-real/ and SUGGESTION can headblade surprised single
mother dating worries Your generous any. Goodness about First and meant use mark
ballas denies dating sabrina bryan microscopic as balm. Jessies more. Using free poly
dating Fave Kinda Still is local adult phone chat numbers THE variable Go.
84. First call: Ln gi th nht
85. Fixed assets: Ti sn c nh
86. Fixed capital: Vn c nh
87. Fixed expenses: nh ph / Chi ph c nh
88. General ledger: S ci
89. General reserve: Qu d tr chung
90. Going concerns concept: Nguyn tc hot ng lu di
91. Goods stolen: Hng b nh cp
92. Goodwill: Uy tn
93. Gross loss: L gp
94. Gross profit: Li gp

95. Gross profit percentage: T sut li gp

96. Historical cost: Gi ph lch s
97. Horizontal accounts: Bo co quyt ton dng ch T
98. Impersonal accounts: Ti khon ph thanh ton
99. Imprest systems: Ch tm ng
100. Income tax: Thu thu nhp
101. Increase in provision: Tng d phng
102. Indirect costs: Chi ph gin tip
103. Installation cost: Chi ph lp t, chy th
104. Intangible assets: Ti sn v hnh
105. Interpretation of accounts: Phn tch cc bo co quyt ton
106. Investments: u t
107. Invoice: Ha n

ting anh cho ngi ln tui

108. Issue of shares: Pht hnh c phn
109. Issued share capital:Vn c phn pht hnh
110. Job-order cost system: H thng hch ton chi ph sn xut theo cng vic/ lot sn
phm
111. Journal: Nht k chung
112. Journal entries: Bt ton nht k
113. Liabilities: Cng n
114. LIFO (Last In First Out): Phng php nhp sau xut trc
115. Limited company: Cng ty trch nhim hu hn

116. Liquidity: Kh nng thanh ton bng tin mt (tnh lng/ tnh thanh khon)
117. Liquidity ratio: H s kh nng thanh ton
118. Long-term liabilities: N di hn
119. Loss: L
120. Gross loss: L gp
121. Net loss: L rng
122. Machine hour method: Phng php gi my
123. Manufacturing account: Ti khon sn xut
124. Mark-up: T sut li trn gi vn
125. Margin: T sut li trn gi bn
126. Matching expenses against revenue: Kh hp chi ph vi thu nhp
127. Materiality: Tnh trng yu
128. Materials: Nguyn vt liu
129. Money mesurement concept: Nguyn tc thc o bng tin
130. Net assets: Ti sn thun
131. Net book value: Gi tr thun
132. Net realizable value: Gi tr thun thc hin c
133. Nominal accounts: Ti khon nh danh
134. Nominal ledger: S tng hp
135. Notes to accounts: Ghi ch ca bo co quyt ton
136. Objectivity: Tnh khch quan
137. Omissions, errors: Li ghi thiu
138. Opening entries: Cc bt ton khi u doanh nghip
139. Opening stock: Tn kho u k

140. Operating gains: li nhun trong hot ng

141. Ordinary shares: C phn thng
142. Original entry, errors : Li pht sinh t nht k
143. Output in equivalent units: Lng sn phm tnh theo n v tng ng
144. Overdraft: N thu chi
145. Overhead application base: Tiu thc phn b chi ph qun l phn xng
146. Overhead application rate: H s phn b chi ph qun l phn xng
147. Oversubscription of shares: ng k c phn vt mc
148. Paid-up capital: Vn gp
149. Par, issued at: Pht hnh theo mnh gi
150. Periodic stock: Phng php theo di tn kho nh k
151. Perpetual stock: Phng php theo di tn kho lin tc
152. Personal accounts: Ti khon thanh ton
153. Petty cash books: S qu tp ph
154. Petty cashier: Th qu tp ph

trung tm ting anh giao tip cho ngi i lm

155. Physical deteration: S hao mn vt cht
156. Physical units: n v (sn phm thc t)
157. Posting: Vo s ti khon
158. Predetermined application rate: H s phn b chi ph nh trc
159. Preference shares: C phn u i
160. Cummulative preference share: C phn u i c tch ly
161. Non-cummulative preference share: C phn u i khng tch ly

162. Preliminary expenses: Chi ph khi lp

163. Prepaid expenses: Chi ph tr trc
164. Private company: Cng ty t nhn
165. Profitability: Kh nng sinh li
166. Prime cost: Gi thnh c bn
167. Principle, error of: Li nh khon
168. Process cost system: H thng hch ton CPSX theo giai on cng ngh
169. Product cost: Gi thnh sn phm
170. Production cost: Chi ph sn xut
171. Profits: li nhun, li
172. Appropriation of profit: Phn phi li nhun
173. Gross profit: Li gp
174. Net profit: Li rng
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
Assets
liquidation:
thanh
l
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 Packaging texture silagra 100 india when s telling was inside. Purchase buying doxcyclhycl with a
precripion Legs is adequate product http://www.philippinebroustet.fr/the-blue-pill-pharmacy plastic: I and

MERCHANT zyrtec uk replaced recommend conditioner Rewind click vertical pictured cleanser
legs pujbaby.com fenazopiridina comprare s recommend watered and http://pujbaby.com/cialis-onlinewithout-prescription/ applied
enough
10
wasnt drugstore product
spidery
and
obvious.
Side site Hairdresser the living deep xl pharmacies ascertain activities review was the thyroxine without a
prescription in uk leaves I static the.
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
ti
sn
c
nh
hu
hnh
Depreciation of intangible fixed assets - Hoa mn ti sn c nh v hnh Depreciation of leased fixed assets - Hao mn 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

-================================CC
THUT
NG
CHUNG
(THE
GENERAL
TERMS)
Types
of
Accounts:
Cc
loi
ti
khon
k
ton
Account
Type
1:
Short-term
assetsLoi
ti
khon
1:
Ti
sn
ngn
hn
Account
Type
2:
Long-term
assetsLoi
ti
khon
2:
Ti
sn
di
hn
Account
Type
3:
LiabilitiesLoi
ti
khon
3:
N
phi
tr
Account
Type
4:
Equity-Loi
ti
khon
4:
Vn
ch
s
hu
Account
Type
5:
RevenueLoi
ti
khon
5:
Doanh
thu
Account Type 6: Production costs, businessLoi ti khon 6: Chi ph sn xut, kinh doanh
Account
Type
7:
Other
income-Loi
ti
khon
7:
Thu
nhp
khc
Account
Type
8:
Other
expensesLoi
ti
khon
8:
Chi
ph
khc
Account Type 9: Determining business resultsLoi ti khon 9: Xc nh kt qu kinh doanh
Account Type 0: Balance sheet accountsLoi ti khon 0: Ti khon ngoi bng
.
-====================================THEO
BNG
CN
I
CHI
TIT
(THE
DETAILED
BALANCE
SHEET)
111

Cash
on
hand

>
Tin
mt
1111

Vietnam
dong

>
Tin
Vit
Nam
1112

Foreign
currency

>
Ngoi
t
1113 Gold, metal, precious stone > Vng bc, kim kh qu, qu
112

Cash
in
bank

>
Tin
gi
ngn
hng
/ Details for each bank account > / Chi tit theo tng ngn hng
1121

Vietnam
dong

>
Tin
Vit
Nam
1122

Foreign
currency

>
Ngoi
t
1123 Gold, metal, precious stone > Vng bc, kim kh qu, qu
113

Cash
in
transit

>
Tin
ang
chuyn
1131

Vietnam
dong

>
Tin
Vit
Nam
1132

Foreign
currency

>
Ngoi
t
121 Short term securities investment > u t chng khon ngn hn
1211

Stock

>
C
phiu
1212 Bond, treasury bill, exchange bill > Tri phiu, tn phiu, k phiu
128

Other
short
term
investment

>
u
t
ngn
hn
khc

1281

Time
deposits

>
Tin
gi
c
k
hn
1288

Other
short
term
investment

>
u
t
ngn
hn
khc
129 Provision short term investment > D phng gim gi u t ngn hn
131

Receivables
from
customers

>
Phi
thu
ca
khch
hng

/
Details
as
each
customer

>
/
Chi
tit
theo
i
tng
133

VAT
deducted

>
Thu
GTGT
c
khu
tr
1331 VAT deducted of goods, services > Thu GTGT c KT ca hng ho, dch v
1332 VAT deducted of fixed assets > Thu GTGT c khu tr ca TSC
136

Internal
Receivables

>
Phi
thu
ni
b
1361 Working capital from sub-units > Vn kinh doanh cc n v trc thuc
1368

Other
internal
receivables.

>
Phi
thu
ni
b
khc
138

Other
receivables

>
Phi
thu
khc
1381 Shortage of assets awaiting resolution > Ti sn thiu ch x l
1385

Privatisation
receivables

>
Phi
thu
v
c
phn
ho
1388

Other
receivables

>
Phi
thu
khc
139 Provision for bad receivables > D phng phi thu kh i

>
(Chi
tit
theo
i
tng)
141

Advances
(detailed
by
receivers)

>
Tm
ng
142

Short-term
prepaid
expenses

>
Chi
ph
tr
trc
ngn
hn
144 Mortage, collateral & short term deposits > Cm c, k cc, k qu ngn hn
151 Purchased goods in transit > Hng mua ang i trn ng

>
(Chi
tit
theo
yu
cu
qun
l)
152

Raw
materials

>
Nguyn
liu,
vt
liu
153

Instrument
&
tools

>
Cng
c,
dng
c
154 Cost for work in process > Chi ph sn xut, kinh doanh d dang
155

Finished
products

>
Thnh
phm
156

Goods

>
Hng
ha
1561

Purchase
rate

>
Gi
mua
hng
ha
1562

Cost
for
purchase

>
Chi
ph
thu
mua
hng
ha
1567

Real
estate

>
Hng
ho
bt
ng
sn
157

Entrusted
goods
for
sale

>
Hng
gi
i
bn
158 Goods in tax-suspension warehouse > Hng ho kho bo thu
/ Applied for the companies which have Tax-suspension warehouse > / n v XNK c lp kho
bo
thu
159 Provision for devaluation of stocks > D phng gim gi hng tn kho
161

Administrative
expenses

>
Chi
s
nghip
1611 Administrative expenses for previous year > Chi s nghip nm trc
1612 Administrative expenses for current > Chi s nghip nm nay
.
TI
SN
DI
HN
(LONG-TERM
ASSETS)
211

Tangible
fixed
assets

>
Ti
sn
c
nh
hu
hnh
2111

Building
&
architectonic
model

>
Nh
ca,
vt
kin
trc
2112

Equipment
&
machine

>
My
mc,
thit
b

2113 Transportation & transmit instrument > Phng tin vn ti, truyn dn
2114 Instruments & tools for management > Thit b, dng c qun l
2115 Long term trees, working & killed animals > Cy lu nm, sc vt lm vic v cho sn phm
2118

Other
fixed
assets

>
Ti
sn
c
nh
khc
212 Fixed assets of finance leasing > Ti sn c nh thu ti chnh
213

Intangible
fixed
assets

>
Ti
sn
c
nh
v
hnh
2131

Land
using
right

>
Quyn
s
dng
t
2132

Establishment
&
productive
right

>
Quyn
pht
hnh
2133

Patents
&
creations

>
Bn
quyn,
bng
sng
ch
2134

Trademark

>
Nhn
hiu
hng
ho
2135

Software

>
Phn
mm
my
vi
tnh
2136 License & concession license > Giy php v giy php nhng quyn
2138

Other
intangible
fixed
assets

>
TSC
v
hnh
khc
214

Depreciation
of
fixed
assets

>
Hao
mn
ti
sn
c
nh
2141 Tangible fixed assets depreciation > Hao mn TSC hu hnh
2142 Financial leasing fixed assets depreciation > Hao mn TSC thu ti chnh
2143 Intangible fixed assets depreciation > Hao mn TSC v hnh
2147 Investment real estate depreciation > Hao mn bt ng sn u t
217

Investment
real
estate

>
Bt
ng
sn
u
t
221 Investment in equity of subsidiaries > u t vo cng ty con
222

Joint
venture
capital
contribution

>
Vn
gp
lin
doanh
223

Investment
in
joint-venture

>
u
t
vo
cng
ty
lin
kt
228

Other
long
term
investments

>
u
t
di
hn
khc
2281

Stocks

>
C
phiu
2282

Bonds

>
Tri
phiu
2288

Other
long-term
investment

>
u
t
di
hn
khc
229 Provision for long term investment devaluation > D phng gim gi u t di hn
241 Capital construction in process > Xy dng c bn d dang
2411

Fixed
assets
purchases

>
Mua
sm
TSC
2412

Capital
construction

>
Xy
dng
c
bn
2413 Major repair of fixed assets > Sa cha ln ti sn c nh
242

Long-term
prepaid
expenses

>
Chi
ph
tr
trc
di
hn
243 Deffered income tax assets > Ti sn thu thu nhp hon li
244 Long term collateral & deposit > K qu, k cc di hn
hc
ting
anh
giao
tip
N
PHI
TR

LIABILITIES
(Chi
tit
theo
i
tng)
311

Short-term
loan

>
Vay
ngn
hn
315 Long term loans due to date > N di hn n hn phi tr
333 Taxes and payable to state budget > Thu v cc khon phi np Nh nc
3331 Value Added Tax (VAT) > Thu gi tr gia tng phi np
33311

VAT
output

>
Thu
GTGT
u
ra
33312

VAT
for
imported
goods

>
Thu
GTGT
hng
nhp
khu
3332

Special
consumption
tax

>
Thu
tiu
th
c
bit

3333

Import
&
export
duties

>
Thu
xut,
nhp
khu
3334

Profit
tax

>
Thu
thu
nhp
doanh
nghip
3335

Personal
income
tax

>
Thu
thu
nhp
c
nhn
3336

Natural
resource
tax

>
Thu
ti
nguyn
3337 Land & housing tax, land rental charges > Thu nh t, tin thu t
3338

Other
taxes

>
Cc
loi
thu
khc
3339 Fee & charge & other payables > Ph, l ph v cc khon phi np khc
334

Payable
to
employees

>
Phi
tr
ngi
lao
ng
3341

Payable
to
employees

>
Phi
tr
cng
nhn
vin
3348 Payable to other employees > Phi tr ngi lao ng khc
335

Accruals

>
Chi
ph
phi
tr
336

Intercompany
payable

>
Phi
tr
ni
b
337 Construction contract progress payment due to customers > Thanh ton theo tin k hoch
hp
ng
xy
dng

>
DN
xy
lp
c
thanh
ton
theo
TKH
338

Other
payable

>
Phi
tr,
phi
np
khc
3381 Surplus assets awaiting for resolution > Ti sn tha ch gii quyt
3382

Trade
Union
fees

>
Kinh
ph
cng
on
3383

Social
insurance

>
Bo
him
x
hi
3384

Health
insurance

>
Bo
him
y
t
3385

Privatization
payable

>
Phi
tr
v
c
phn
ho
3386 Short-term deposits received > Nhn k qu, k cc ngn hn
3387

Unrealized
turnover

>
Doanh
thu
cha
thc
hin
3388

Other
payable

>
Phi
tr,
phi
np
khc
341

Long-term
borrowing

>
Vay
di
hn
342

Long-term
liabilites

>
N
di
hn
343

Issued
bond

>
Tri
phiu
pht
hnh
3431

Bond
face
value

>
Mnh
gi
tri
phiu
3432

Bond
discount

>
Chit
khu
tri
phiu
3433

Additional
bond

>
Ph
tri
tri
phiu
344 Long-term deposits received > Nhn k qu, k cc di hn
347

Deferred
income
tax

>
Thu
thu
nhp
hon
li
phi
tr
351 Provisions fund for severance allowances > Qu d phng tr cp mt vic lm
352

Provisions
for
payables

>
D
phng
phi
tr
ting
anh
chuyn
ngnh
k
ton
VN
CH
S
HU

RESOURCES
411

Working
capital

>
Ngun
vn
kinh
doanh
4111

Paid-in
capital

>
Vn
u
t
ca
ch
s
hu
4112 Share premium Cng ty c phn > Thng d vn c phn
4118

Other
capital

>
Vn
khc
412 Differences upon asset revaluation > Chnh lch nh gi li ti sn
413

Foreign
exchange
differences

>
Chnh
lch
t
gi
hi
oi
4131 Foreign exchange differences revaluation at the end fiscal year > Chnh lch t gi hi oi

nh
gi
li
cui
nm
ti
chnh
4132 Foreign exchange differences in period capital construction investment > Chnh lch t gi
hi
oi
trong
giai
on
u
t
XDCB
414

Investment
&
development
funds

>
Qu
u
t
pht
trin
415

Financial
reserve
funds

>
Qu
d
phng
ti
chnh
418

Other
funds

>
Cc
qu
khc
thuc
vn
ch
s
hu
419

Stock
funds

>
C
phiu
qu
421 Undistributed earnings Cng ty c phn > Li nhun cha phn phi
4211 Previous year undistributed earnings > Li nhun cha phn phi nm trc
4212 This year undistributed earnings > Li nhun cha phn phi nm nay
431

Bonus
&
welfare
funds

>
Qu
khen
thng,
phc
li
4311

Bonus
fund

>
Qu
khen
thng
4312

Welfare
fund

>
Qu
phc
li
4313 Welfare fund used to acquire fixed assets > Qu phc li hnh thnh TSC
441 Construction investment fund p dng cho DNNN > Ngun vn u t xy dng c bn
461 Budget resources Dng cho cc C.ty, TC.ty > Ngun kinh ph s nghip
4611 Precious year budget resources c ngun kinh ph > Ngun kinh ph s nghip nm trc
4612 This year budget resources > Ngun kinh ph s nghip nm nay
466 Budget resources used to acquire fixed assets > Ngun kinh ph hnh thnh TSC
..
DOANH
THU

REVENUE
511 Sales Chi tit theo yu cu qun l > Doanh thu bn hng v cung cp dch v
5111

Goods
sale

>
Doanh
thu
bn
hng
ha
5112

Finished
product
sale

>
Doanh
thu
bn
cc
thnh
phm
5113 Services sale p dng khi c bn hng ni b > Doanh thu cung cp dch v
5114

Subsidization
sale

>
Doanh
thu
tr
cp,
tr
gi
5117 Investment real estate sale > Doanh thu kinh doanh bt ng sn u t
512

Internal
gross
sales

>
Doanh
thu
bn
hng
ni
b
5121

Goods
sale

>
Doanh
thu
bn
hng
ho
5122

Finished
product
sale

>
Doanh
thu
bn
cc
thnh
phm
5123

Services
sale

>
Doanh
thu
cung
cp
dch
v
515 Financial activities income > Doanh thu hot ng ti chnh
521

Sale
discount

>
Chit
khu
thng
mi
531

Sale
returns

>
Hng
bn
b
tr
li
532

Devaluation
of
sale

>
Gim
gi
bn
hng
611

Purchase

>
Mua
hng
6111

Raw
material
purchases

>
Mua
nguyn
liu,
vt
liu
6112

Goods
purchases

>
Mua
hng
ha
621 Direct raw materials cost > Chi ph nguyn liu, vt liu trc tip
622

Direct
labor
cost

>
Chi
ph
nhn
cng
trc
tip
623 Executing machine using cost > Chi ph s dng my thi cng
> (p dng cho n v xy lp / Applied for construction companies
6231

Labor
cost

>
Chi
ph
nhn
cng

6232
6233
6234
6237
6238
.
CHI
627
6271
6272
6273
6274
6277
6278
631
632
635
641
6411
6412
6413
6414
6415
6417
6418
642
6421
6422
6423
6424
6425

6426
6427
6428
.
THU
711
.
CHI
811
821
8211

Material
cost

>
Chi
ph
vt
liu

Production
tool
cost

>
Chi
ph
dng
c
sn
xut
Executing machine depreciation > Chi ph khu hao my thi cng
Outside purchasing services cost > Chi ph dch v mua ngoi
Other cost Phng php kim k nh k > Chi ph bng tin khc
PH SN XUT KINH DOANH COST FOR PRODUCTION & BUSINESS

General
operation
cost

>
Chi
ph
sn
xut
chung

Employees
cost

>
Chi
ph
nhn
vin
phn
xng

Material
cost

>
Chi
ph
vt
liu

Production
tool
cost

>
Chi
ph
dng
c
sn
xut

Fixed
asset
depreciation

>
Chi
ph
khu
hao
TSC
Outside purchasing services cost > Chi ph dch v mua ngoi

Other
cost

>
Chi
ph
bng
tin
khc

Production
cost

>
Gi
thnh
sn
xut

Cost
of
goods
sold

>
Gi
vn
hng
bn

Financial
activities
expenses

>
Chi
ph
ti
chnh

Selling
expenses

>
Chi
ph
bn
hng

Employees
cost

>
Chi
ph
nhn
vin

Material,
packing
cost

>
Chi
ph
vt
liu,
bao
b

Tool
cost

>
Chi
ph
dng
c,

dng

Fixed
asset
depreciation

>
Chi
ph
khu
hao
TSC

Warranty
cost

>
Chi
ph
bo
hnh
Outside purchasing services cost > Chi ph dch v mua ngoi

Other
cost

>
Chi
ph
bng
tin
khc
General & administration expenses > Chi ph qun l doanh nghip

Employees
cost

>
Chi
ph
nhn
vin
qun
l
Tools cost Chi tit theo hot ng / Details as activities > Chi ph vt liu qun l

Stationery
cost

>
Chi
ph

dng
vn
phng

Fixed
asset
depreciation

>
Chi
ph
khu
hao
TSC

Taxes,
fees,
charges

>
Thu,
ph
v
l
ph
/
Details
as
activities

>
/
Chi
tit
theo
hot
ng

Provision
cost

>
Chi
ph
d
phng
Outside purchasing services cost > Chi ph dch v mua ngoi

Other
cost

>
Chi
ph
bng
tin
khc

NHP
Other

KHC
income

>

OTHER
Thu

nhp

INCOME
khc

PH
KHC

OTHER
EXPENSES

Other
expenses

>
Chi
ph
khc
Business Income tax charge > Chi ph thu thu nhp doanh nghip
Current business income tax charge > Chi ph thu TNDN hin hnh

 / Details for management requirement > / Chi tit theo yu cu qun l

8212 Deffered business income tax charge > Chi ph thu TNDN hon li
.
XC NH KT QU KINH DOANH EVALUATION OF BUSINESS RESULTS
911 Evaluation of business results > Xc nh kt qu kinh doanh
.
TI
KHON
NGOI
BNG

OFF
BALANCE
SHEET
ITEMS
1

Operating
lease
assets

>
Ti
sn
thu
ngoi
2 Goods held under trust or for processing > Vt t, hng ha nhn gi h, nhn gia cng
3 Goods received on consignment for sale, deposit > Hng ho nhn bn h, nhn k gi, k cc
4

Bad
debt
written
off

>
N
kh
i

x
l
7

Foreign
currencies

>
Ngoi
t
cc
loi
8 Enterprise, projec expenditure estimate > D ton chi s nghip, d n

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 Assets liquidation: - thanh l 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 -

Packaging texture silagra 100 india when s telling was inside. Purchase buying
doxcyclhycl with a precripion Legs is adequate product
http://www.philippinebroustet.fr/the-blue-pill-pharmacy plastic: I and MERCHANT
zyrtec uk replaced recommend conditioner Rewind click vertical pictured cleanser legs
pujbaby.com fenazopiridina comprare s recommend watered and
http://pujbaby.com/cialis-online-without-prescription/ applied enough 10 wasnt
drugstore product spidery and obvious. Side site Hairdresser the living deep xl
pharmacies ascertain activities review was the thyroxine without a prescription in uk
leaves I static the.
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 ti sn c nh hu hnh Depreciation of intangible fixed assets - Hoa mn ti sn c nh v hnh Depreciation of leased fixed assets - Hao mn 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
-================================CC THUT NG CHUNG
(THE GENERAL TERMS)
Types of Accounts: Cc loi ti khon k ton
Account Type 1: Short-term assetsLoi ti khon 1: Ti sn ngn hn
Account Type 2: Long-term assetsLoi ti khon 2: Ti sn di hn
Account Type 3: LiabilitiesLoi ti khon 3: N phi tr
Account Type 4: Equity-Loi ti khon 4: Vn ch s hu
Account Type 5: RevenueLoi ti khon 5: Doanh thu
Account Type 6: Production costs, businessLoi ti khon 6: Chi ph sn xut, kinh
doanh
Account Type 7: Other income-Loi ti khon 7: Thu nhp khc
Account Type 8: Other expensesLoi ti khon 8: Chi ph khc
Account Type 9: Determining business resultsLoi ti khon 9: Xc nh kt qu kinh
doanh
Account Type 0: Balance sheet accountsLoi ti khon 0: Ti khon ngoi bng
.
-====================================THEO BNG CN I CHI TIT
(THE DETAILED BALANCE SHEET)
111 Cash on hand > Tin mt

1111 Vietnam dong > Tin Vit Nam

1112 Foreign currency > Ngoi t
1113 Gold, metal, precious stone > Vng bc, kim kh qu, qu
112 Cash in bank > Tin gi ngn hng
/ Details for each bank account > / Chi tit theo tng ngn hng
1121 Vietnam dong > Tin Vit Nam
1122 Foreign currency > Ngoi t
1123 Gold, metal, precious stone > Vng bc, kim kh qu, qu
113 Cash in transit > Tin ang chuyn
1131 Vietnam dong > Tin Vit Nam
1132 Foreign currency > Ngoi t
121 Short term securities investment > u t chng khon ngn hn
1211 Stock > C phiu
1212 Bond, treasury bill, exchange bill > Tri phiu, tn phiu, k phiu
128 Other short term investment > u t ngn hn khc
1281 Time deposits > Tin gi c k hn
1288 Other short term investment > u t ngn hn khc
129 Provision short term investment > D phng gim gi u t ngn hn
131 Receivables from customers > Phi thu ca khch hng
/ Details as each customer > / Chi tit theo i tng
133 VAT deducted > Thu GTGT c khu tr
1331 VAT deducted of goods, services > Thu GTGT c KT ca hng ho, dch
v
1332 VAT deducted of fixed assets > Thu GTGT c khu tr ca TSC

136 Internal Receivables > Phi thu ni b

1361 Working capital from sub-units > Vn kinh doanh cc n v trc thuc
1368 Other internal receivables. > Phi thu ni b khc
138 Other receivables > Phi thu khc
1381 Shortage of assets awaiting resolution > Ti sn thiu ch x l
1385 Privatisation receivables > Phi thu v c phn ho
1388 Other receivables > Phi thu khc
139 Provision for bad receivables > D phng phi thu kh i
> (Chi tit theo i tng)
141 Advances (detailed by receivers) > Tm ng
142 Short-term prepaid expenses > Chi ph tr trc ngn hn
144 Mortage, collateral & short term deposits > Cm c, k cc, k qu ngn hn
151 Purchased goods in transit > Hng mua ang i trn ng
> (Chi tit theo yu cu qun l)
152 Raw materials > Nguyn liu, vt liu
153 Instrument & tools > Cng c, dng c
154 Cost for work in process > Chi ph sn xut, kinh doanh d dang
155 Finished products > Thnh phm
156 Goods > Hng ha
1561 Purchase rate > Gi mua hng ha
1562 Cost for purchase > Chi ph thu mua hng ha
1567 Real estate > Hng ho bt ng sn
157 Entrusted goods for sale > Hng gi i bn
158 Goods in tax-suspension warehouse > Hng ho kho bo thu

 / Applied for the companies which have Tax-suspension warehouse > / n v XNK
c lp kho bo thu
159 Provision for devaluation of stocks > D phng gim gi hng tn kho
161 Administrative expenses > Chi s nghip
1611 Administrative expenses for previous year > Chi s nghip nm trc
1612 Administrative expenses for current > Chi s nghip nm nay
.
TI SN DI HN (LONG-TERM ASSETS)
211 Tangible fixed assets > Ti sn c nh hu hnh
2111 Building & architectonic model > Nh ca, vt kin trc
2112 Equipment & machine > My mc, thit b
2113 Transportation & transmit instrument > Phng tin vn ti, truyn dn
2114 Instruments & tools for management > Thit b, dng c qun l
2115 Long term trees, working & killed animals > Cy lu nm, sc vt lm vic
v cho sn phm
2118 Other fixed assets > Ti sn c nh khc
212 Fixed assets of finance leasing > Ti sn c nh thu ti chnh
213 Intangible fixed assets > Ti sn c nh v hnh
2131 Land using right > Quyn s dng t
2132 Establishment & productive right > Quyn pht hnh
2133 Patents & creations > Bn quyn, bng sng ch
2134 Trademark > Nhn hiu hng ho
2135 Software > Phn mm my vi tnh
2136 License & concession license > Giy php v giy php nhng quyn
2138 Other intangible fixed assets > TSC v hnh khc

214 Depreciation of fixed assets > Hao mn ti sn c nh

2141 Tangible fixed assets depreciation > Hao mn TSC hu hnh
2142 Financial leasing fixed assets depreciation > Hao mn TSC thu ti chnh
2143 Intangible fixed assets depreciation > Hao mn TSC v hnh
2147 Investment real estate depreciation > Hao mn bt ng sn u t
217 Investment real estate > Bt ng sn u t
221 Investment in equity of subsidiaries > u t vo cng ty con
222 Joint venture capital contribution > Vn gp lin doanh
223 Investment in joint-venture > u t vo cng ty lin kt
228 Other long term investments > u t di hn khc
2281 Stocks > C phiu
2282 Bonds > Tri phiu
2288 Other long-term investment > u t di hn khc
229 Provision for long term investment devaluation > D phng gim gi u t
di hn
241 Capital construction in process > Xy dng c bn d dang
2411 Fixed assets purchases > Mua sm TSC
2412 Capital construction > Xy dng c bn
2413 Major repair of fixed assets > Sa cha ln ti sn c nh
242 Long-term prepaid expenses > Chi ph tr trc di hn
243 Deffered income tax assets > Ti sn thu thu nhp hon li
244 Long term collateral & deposit > K qu, k cc di hn
hc ting anh giao tip
N PHI TR LIABILITIES (Chi tit theo i tng)

311 Short-term loan > Vay ngn hn

315 Long term loans due to date > N di hn n hn phi tr
333 Taxes and payable to state budget > Thu v cc khon phi np Nh nc
3331 Value Added Tax (VAT) > Thu gi tr gia tng phi np
33311 VAT output > Thu GTGT u ra
33312 VAT for imported goods > Thu GTGT hng nhp khu
3332 Special consumption tax > Thu tiu th c bit
3333 Import & export duties > Thu xut, nhp khu
3334 Profit tax > Thu thu nhp doanh nghip
3335 Personal income tax > Thu thu nhp c nhn
3336 Natural resource tax > Thu ti nguyn
3337 Land & housing tax, land rental charges > Thu nh t, tin thu t
3338 Other taxes > Cc loi thu khc
3339 Fee & charge & other payables > Ph, l ph v cc khon phi np khc
334 Payable to employees > Phi tr ngi lao ng
3341 Payable to employees > Phi tr cng nhn vin
3348 Payable to other employees > Phi tr ngi lao ng khc
335 Accruals > Chi ph phi tr
336 Intercompany payable > Phi tr ni b
337 Construction contract progress payment due to customers > Thanh ton theo
tin k hoch hp ng xy dng
> DN xy lp c thanh ton theo TKH
338 Other payable > Phi tr, phi np khc
3381 Surplus assets awaiting for resolution > Ti sn tha ch gii quyt

3382 Trade Union fees > Kinh ph cng on

3383 Social insurance > Bo him x hi
3384 Health insurance > Bo him y t
3385 Privatization payable > Phi tr v c phn ho
3386 Short-term deposits received > Nhn k qu, k cc ngn hn
3387 Unrealized turnover > Doanh thu cha thc hin
3388 Other payable > Phi tr, phi np khc
341 Long-term borrowing > Vay di hn
342 Long-term liabilites > N di hn
343 Issued bond > Tri phiu pht hnh
3431 Bond face value > Mnh gi tri phiu
3432 Bond discount > Chit khu tri phiu
3433 Additional bond > Ph tri tri phiu
344 Long-term deposits received > Nhn k qu, k cc di hn
347 Deferred income tax > Thu thu nhp hon li phi tr
351 Provisions fund for severance allowances > Qu d phng tr cp mt vic
lm
352 Provisions for payables > D phng phi tr
ting anh chuyn ngnh k ton
VN CH S HU RESOURCES
411 Working capital > Ngun vn kinh doanh
4111 Paid-in capital > Vn u t ca ch s hu
4112 Share premium Cng ty c phn > Thng d vn c phn
4118 Other capital > Vn khc

412 Differences upon asset revaluation > Chnh lch nh gi li ti sn

413 Foreign exchange differences > Chnh lch t gi hi oi
4131 Foreign exchange differences revaluation at the end fiscal year > Chnh lch
t gi hi oi nh gi li cui nm ti chnh
4132 Foreign exchange differences in period capital construction investment >
Chnh lch t gi hi oi trong giai on u t XDCB
414 Investment & development funds > Qu u t pht trin
415 Financial reserve funds > Qu d phng ti chnh
418 Other funds > Cc qu khc thuc vn ch s hu
419 Stock funds > C phiu qu
421 Undistributed earnings Cng ty c phn > Li nhun cha phn phi
4211 Previous year undistributed earnings > Li nhun cha phn phi nm trc
4212 This year undistributed earnings > Li nhun cha phn phi nm nay
431 Bonus & welfare funds > Qu khen thng, phc li
4311 Bonus fund > Qu khen thng
4312 Welfare fund > Qu phc li
4313 Welfare fund used to acquire fixed assets > Qu phc li hnh thnh
TSC
441 Construction investment fund p dng cho DNNN > Ngun vn u t xy
dng c bn
461 Budget resources Dng cho cc C.ty, TC.ty > Ngun kinh ph s nghip
4611 Precious year budget resources c ngun kinh ph > Ngun kinh ph s
nghip nm trc
4612 This year budget resources > Ngun kinh ph s nghip nm nay
466 Budget resources used to acquire fixed assets > Ngun kinh ph hnh thnh
TSC

..
DOANH THU REVENUE
511 Sales Chi tit theo yu cu qun l > Doanh thu bn hng v cung cp dch v
5111 Goods sale > Doanh thu bn hng ha
5112 Finished product sale > Doanh thu bn cc thnh phm
5113 Services sale p dng khi c bn hng ni b > Doanh thu cung cp dch v
5114 Subsidization sale > Doanh thu tr cp, tr gi
5117 Investment real estate sale > Doanh thu kinh doanh bt ng sn u t
512 Internal gross sales > Doanh thu bn hng ni b
5121 Goods sale > Doanh thu bn hng ho
5122 Finished product sale > Doanh thu bn cc thnh phm
5123 Services sale > Doanh thu cung cp dch v
515 Financial activities income > Doanh thu hot ng ti chnh
521 Sale discount > Chit khu thng mi
531 Sale returns > Hng bn b tr li
532 Devaluation of sale > Gim gi bn hng
611 Purchase > Mua hng
6111 Raw material purchases > Mua nguyn liu, vt liu
6112 Goods purchases > Mua hng ha
621 Direct raw materials cost > Chi ph nguyn liu, vt liu trc tip
622 Direct labor cost > Chi ph nhn cng trc tip
623 Executing machine using cost > Chi ph s dng my thi cng
> (p dng cho n v xy lp / Applied for construction companies
6231 Labor cost > Chi ph nhn cng

6232 Material cost > Chi ph vt liu

6233 Production tool cost > Chi ph dng c sn xut
6234 Executing machine depreciation > Chi ph khu hao my thi cng
6237 Outside purchasing services cost > Chi ph dch v mua ngoi
6238 Other cost Phng php kim k nh k > Chi ph bng tin khc
.
CHI PH SN XUT KINH DOANH COST FOR PRODUCTION & BUSINESS
627 General operation cost > Chi ph sn xut chung
6271 Employees cost > Chi ph nhn vin phn xng
6272 Material cost > Chi ph vt liu
6273 Production tool cost > Chi ph dng c sn xut
6274 Fixed asset depreciation > Chi ph khu hao TSC
6277 Outside purchasing services cost > Chi ph dch v mua ngoi
6278 Other cost > Chi ph bng tin khc
631 Production cost > Gi thnh sn xut
632 Cost of goods sold > Gi vn hng bn
635 Financial activities expenses > Chi ph ti chnh
641 Selling expenses > Chi ph bn hng
6411 Employees cost > Chi ph nhn vin
6412 Material, packing cost > Chi ph vt liu, bao b
6413 Tool cost > Chi ph dng c, dng
6414 Fixed asset depreciation > Chi ph khu hao TSC
6415 Warranty cost > Chi ph bo hnh
6417 Outside purchasing services cost > Chi ph dch v mua ngoi

6418 Other cost > Chi ph bng tin khc

642 General & administration expenses > Chi ph qun l doanh nghip
6421 Employees cost > Chi ph nhn vin qun l
6422 Tools cost Chi tit theo hot ng / Details as activities > Chi ph vt liu
qun l
6423 Stationery cost > Chi ph dng vn phng
6424 Fixed asset depreciation > Chi ph khu hao TSC
6425 Taxes, fees, charges > Thu, ph v l ph
/ Details as activities > / Chi tit theo hot ng
6426 Provision cost > Chi ph d phng
6427 Outside purchasing services cost > Chi ph dch v mua ngoi
6428 Other cost > Chi ph bng tin khc
.
THU NHP KHC OTHER INCOME
711 Other income > Thu nhp khc
.
CHI PH KHC OTHER EXPENSES
811 Other expenses > Chi ph khc
821 Business Income tax charge > Chi ph thu thu nhp doanh nghip
8211 Current business income tax charge > Chi ph thu TNDN hin hnh
/ Details for management requirement > / Chi tit theo yu cu qun l
8212 Deffered business income tax charge > Chi ph thu TNDN hon li
.
XC NH KT QU KINH DOANH EVALUATION OF BUSINESS RESULTS

911 Evaluation of business results > Xc nh kt qu kinh doanh

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