H THNG TI KHON SONG NG (THEO QUYT NH 15)

Seq No Leve 1 Level 2 Loi 1: TI SN LU NG

01
111
Tin mt
1111 Tin mt VN
1112 Tin mt ngoi t
1113 Vng bc kim qu, qu
02

112
1121
1122
1123

03

113
1131
1132

04

121
1211
1212

05

128
1281
1288

CATEGORY 1: CURRENT ASSETS

Cash on hand
Vietnamese currency
Foreign currency
Gold, silver, precious metals, gemstones

Tin gi ngn hng

Cash in bank

Tin VN
Ngoi t
Vng bc kim qu, qu
Tin ang chuyn
Tin VN
Ngoi t
u t ti chnh ngn hn
C phiu
Tri phiu
u t ngn hn khc
Tin gi c k hn
u t ngn hn khc

Vietnamese currency
Foreign currency
Gold, silver, precious metals, gemstones
Cash in transit
Vietnamese currency
Foreign currency
Investment in short-term securities
Equity securities
Ordinary bonds, treasury bonds, term bonds
Other short - term investments
Term deposits
Other short - term investments
Allowance for reduction in prices of shortterm investments

06

129

D phng gim gi u t ngn hn

07

131

Phi thu khch hng

Accounts receivable from customers

08

133

Thu GTGT c khu tr

Deductible VAT (Creditable value-added

09

136

Phi thu ni b

Internal receivables
Business capital at affiliated units
Other internal receivables
Other receivables
Insufficient assets awaiting handling
Receivables from equitisation
Other receivables
Allowance for bad debts

Detailing in each
bank

Detailing each
entity

tax)
1331 Thu GTGT c khu tr ca HH, DV Deductible VAT on goods or services
13311 Thu GTGT u vo mua trong nc
Deductible VAT of domestic goods, services
13312 Thu GTGT u vo hng nhp khu
Deductible VAT of imported goods, services
1332 Thu GTGT c khu tr ca TSC
Deductible VAT on fixed assets

11

139

Vn kinh doanh n v ph thuc

Phi thu ni b khc
Phi thu khc
Ti sn thiu ch x l
Phi thu v c phn ha
Phi thu khc
D phng phi thu kh i

12

141

Tm ng

Advances (to employees)

13

142

Chi ph tr trc

14

144

Th chp, k qu, k cc ngn hn

15

151

Hng mua ang i ng

Short - term Prepaid expenses

Short term deposits, mortgages and
collateral
Purchases in transit

16

152

Nguyn liu, vt liu

Raw materials, materials

17
18
19
20

153
154
155
156

Cng c dng c
Sn phm d dang
Thnh phm
Hng ho
Gi mua hng ho

Tools and supplies (instruments?)

(Expenses of) Work in progress
Finished goods
Merchandise inventory
Purchase prices of merchandise

1361
1368
10

Remarks

138
1381
1385
1388

1561

Detailing each
entity

Detailing each
entity

Detailing by
management
requirements

1562
1567
21

157

Chi ph mua hng

Hng ha bt ng sn
Hng gi i bn

22

158

Hng ha kho bo thu

23

159

D phng gim gi hng tn kho

24

161

2111
2112

Chi s nghip
Chi s nghip nm trc
Chi s nghip nm nay
Loi 2: TI SN DI HN
Ti sn c nh hu hnh
Nh ca, vt kin trc
My mc, thit b

2113

Phng tin vn ti, truyn dn

2114

1611
1612
25

211

29
30

217
221

Thit b, dng c qun l

Cy lu nm, sc vt lm vic v cho
sn phm
Ti sn c nh khc
Ti sn c nh thu ti chnh
Ti sn c nh v hnh
Quyn s dng t
Quyn pht hnh
Bn quyn, bng sng ch
Nhn hiu hng ho
Phn mm my vi tnh
Giy php v giy php nhng quyn
TSC v hnh khc
Hao mn ti sn c nh
Hao mn TSC hu hnh
Hao mn TSC thu ti chnh
Hao mn TSC v hnh
Hao mn bt ng sn u t
Bt ng sn u t
u t vo cng ty con

31

222

Vn gp lin doanh

32
33

223
228

u t vo cng ty lin kt
u t di hn khc
C phiu
Tri phiu
u t di hn khc

2115
2118
26
27

212
213
2131
2132
2133
2134
2135
2136
2138

28

214
2141
2142
2143
2147

2281
2282
2288
34

229

35

241

D phng gim gi u t di hn
2411
2412
2413

36
37
38

242
243
244

Xy dng c bn d dang
Mua sm TSC
Xy dng c bn
Sa cha ln ti sn c nh
Chi ph tr trc di hn
Ti sn thu thu nhp hon li
K qu, k cc di hn
Loi 3: N PHI TR

Costs of purchases
Property
Goods on consignment
Goods in bobded warehouse
Allowance for reduction in prices of
inventory
Adminmistrative payments
Administrative payments in previous year
Administrative payments in this year
CATEGORY 2: LONG-TERM ASSETS
Tangible fixed assets
Buildings, architectural structures
Machinery or equipment
Means of transport or transmission
Equipment or devices used for management
Perennial plants, animals working and giving
products
Other fixed assets

Fixed assets under a finance lease

Intangible fixed assets
Land use right
Distribution right
Copyright, patent
Trademarks of goods
Computer software
Licence and franchising licence
Other intangible fixed assets
Depreciation of fixed assets
Tangible fixed assets depreciation
Financially-leased fixed assets depreciation
Intangible fixed assets depreciation
Investment real estate depreciation
Investment real estate
Investments in subsidiaries
Capital contribution to a joint venture
enterprise
Investment in an associated company
Other long term investments
Shares
Bonds
Other long-term investments
Provisions for reduction in prices of longterm investments
Capital construction in progress

Procurement of fixed assets

Capital construction
Major repair to fixed assets
Long-term prepaid expenses
Deffered income tax assets
Long term collateral & deposit
CATEGORY 3: LIABILITIES

39
40

311
315

Vay ngn hn
N di hn n hn phi tr

Short-term loan
Long-term debt falling due

41

331

Phi tr cho ngi bn

Accounts payable to sellers

42

333

43

334

44
45

335
336

46

337

47

338

48
49
50

341
342
343

51
52

344
347

53

351

54
55

352
353

Thu v cc khon phi np

Taxes and charges payable to the State
Nh nc
3331 Thu gi tr gia tng phi np
VAT payable
Output VAT
33311 Thu GTGT u ra
VAT on imports
33312 Thu GTGT hng nhp khu
Special Sales Tax
3332 Thu tiu th c bit
Export/Import Duties
3333 Thu xut, nhp khu
Business Income Tax (BIT)
3334 Thu thu nhp doanh nghip
Personal Income Tax (PIT)
3335 Thu thu nhp c nhn
Natural resources tax
3336 Thu ti nguyn
Housing and land tax, land rental
3337 Thu nh t, tin thu t
Other types of tax
3338 Cc loi thu khc
Ph, l ph v cc khon phi np Fess, charges and other items of payment
3339
khc
Phi tr ngi lao ng
Payable to employees
Payables to government officials and
3341 Phi tr cng nhn vin
employees
Payables to other employees
3348 Phi tr ngi lao ng khc
Chi ph phi tr
Expenses payable
Internal payables
Phi tr ni b
Thanh ton theo tin k
Payments for completed work under a
hoch hp ng xy dng
construction contract
Phi tr, phi np khc
Other payable
Suplus assets awaiting handling
3381 Ti sn tha ch gii quyt
Labour union budget
3382 Kinh ph cng on
Social insurance
3383 Bo him x hi
Medical insurance
3384 Bo him y t
Payables for equitisation
3385 Phi tr v c phn ho
3386 Nhn k qu, k cc ngn hn Receipt of short-term deposit or collateral
Unrealized revenue
3387 Doanh thu cha thc hin
Other payables
3388 Phi tr, phi np khc
Vay di hn
Long-term loan
Long-term debts
N di hn
Issued bonds
Tri phiu pht hnh
3431 Mnh gi tri phiu
Bond face value
3432 Chit khu tri phiu
Bond discount
3433 Ph tri tri phiu
Bond premium
Nhn k qu, k cc di hn Receipt of long-term deposit or collateral
Thu thu nhp hon li phi tr Deferred income tax
Qu d phng tr cp mt
Provisions fund for severance allowances
vic lm
D phng phi tr
Provisions for payables
Qu khen thng, phc li
Reward and welfare funds
3531 Qu khen thng
Reward fund
3532 Qu phc li
Welfare fund
Qu phc li hnh thnh
3533
Reward fund used for fixed assets acquisition
TSC
Qu thng ban qun l iu
Reward fund for the company's management
3534
hnh cng ty
and executive board

Detailing each
entity

61

418

62

419

Qu pht trin khoa hc cng

ngh
Qu pht trin khoa hc cng
ngh
Qu pht trin khoa hc cng
ngh hnh thnh TSC
Loi 4: VN CH S HU
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
Qu h tr ti c cu doanh
nghip
Cc qu khc thuc vn ch
s hu
C phiu qu

63

421

Li nhun cha phn phi

356
3561
3561
56

411
4111
4112
4118

57
58

412
413
4131
4132

59
60

414
415
417

4211
4212
64

441

65

461
4611
4612

66

466

67

511
5111
5112
5113
5114
5117

68

512
5121
5122
5123

69
70
71
72

515
521
531
532

Scientific and technological development

fund
Scientific and technological development
fund
Scientific and technological development
fund used for fixed assets acquisition
CATEGORY 4: OWNER EQUITY

Source of business capital

Owners investment capital
Surplus of shareholders equity
Other capital
Difference in property revaluation
Foreign exchange differences
Difference in revaluation of foreign exchange
at the closing of a financial year
Foreign exchnage differences in the stage of
investment in capital construction
Development investment fund
Financial contingency fund
Enterprise reorganization support fund
Other funds founded from owners equity
Tresury stocks
Undistributed earnings (retained
earnings-USA)

Li nhun cha phn phi nm

Previous year undistributed earnings
trc
Li nhun cha phn phi nm
This year undistributed earnings
nay
Ngun vn u t xy dng c Source of capital invested in capital
bn
construction
Ngun kinh ph s nghip
Source of administrative budget
Ngun kinh ph s nghip nm Source of administrative budget in the
trc
previous year
Ngun kinh ph s nghip nm Source of administrative budget in this year
nay
Ngun kinh ph hnh thnh Budget resources used to acquire fixed
TSC
assets
Loi 5: DOANH THU
CATEGORY 5: REVENUES
Doanh thu bn hng v cung Revenues from the sale of goods and
cp dch v
provision of services
Revenue from sale of goods
Doanh thu bn hng ha
Doanh thu bn cc thnh phm Revenue from sale of finished products
Revenue from provision of services
Doanh thu cung cp dch v
Revenue from allowances or price subsidies
Doanh thu tr cp, tr gi
Doanh thu kinh doanh bt ng Revenue from trade in invested property
sn u t
Doanh thu bn hng ni b
Revenue from internal sales
Revenue from sale of goods
Doanh thu bn hng ho
Doanh thu bn cc thnh phm Revenue from sale of finished products
Revenue from provision of services
Doanh thu cung cp dch v
Doanh thu hot ng ti chnh Revenue from financial operations
Chit khu thng mi
Trade discount
Hng bn b tr li
Sale returns
Gim gi bn hng
Sale allowance

Detailing by
management
requirements

73

6112

Mua hng ha

611

74

621

75
76

622
623

77

6111

Loi 6: CHI PH SN XUT

KINH DOANH
Mua hng
Mua nguyn liu, vt liu
Chi ph nguyn liu, vt liu
trc tip
Chi ph nhn cng trc tip
Chi ph s dng my thi cng

CATEGORY 6: EXPENSES
Purchase of goods
Purchase of raw materials or materials
Merchandise purchases

Direct labor cost

Executing machine using cost

Chi ph nhn cng

Labor cost

6232
6233
6234
6237
6238

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
Chi ph dng c sn xut
Chi ph khu hao TSC
Chi ph dch v mua ngoi
Chi ph bng tin khc

Material cost
Production tool cost
Executing machine depreciation
Outside purchasing services cost
Other cost in cash
Manufacturing overhead cost
Employees cost
Material cost
Production tool cost
Fixed asset depreciation
Outside purchasing services cost
Other cost

6271
6272
6273
6274
6277
6278
78

631

Gi thnh sn xut

Cost of production

79
80
81

632
635
641

Gi vn hng bn
Chi ph ti chnh
Chi ph bn hng
Chi ph nhn vin
Chi ph vt liu, bao b
Chi ph dng c, dng
Chi ph khu hao TSC
Chi ph bo hnh
Chi ph dch v mua ngoi
Chi ph bng tin khc

Cost of goods sold

Financial activities expenses
Selling expenses
Selling staff expense
Material, packing expense
Tool and supplies expense
Fixed asset depreciation expense
Warranty expense
(Utilities) Outside purchasing services cost
Other expense in cash
General & administration expenses
(Enterprise management expenses)
Administrative staff expense
Materials expense
Tools and stationery expense
Fixed asset depreciation expense
Taxes, fees, charges
Provision expense
Utilities
Other cost in cash
CATEGORY 7 : OTHER INCOME
Other income
CATEGORY 8: OTHER EXPENSES
Other expenses

6411
6412
6413
6414
6415
6417
6418
82

Chi ph qun l doanh nghip

642
6421
6422
6423
6424
6425
6426
6427
6428

83

711

84

811

85

821

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
Thu nhp khc
Loi 8: CHI PH KHC
Chi ph khc
Chi ph thu thu nhp doanh
nghip

the method of
periodical
inventory

Direct raw materials cost

6231

627

Application of

Business Income tax expense

Applicable to
construction
company

Method of
periodical
inventory

8211
8212

86

911

01
02
03
04
07
08

Chi ph thu TNDN hin hnh

Chi ph thu TNDN hon li
Loi 9: XC NH KT QU
KINH DOANH
Xc nh kt qu kinh doanh

Current business income tax expense

Deffered business income tax expense

Loi 0: TI KHON NGOI

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

CATEGORY 0: OFF BALANCE SHEET

ACCOUNTS
Operating lease assets

Prepared by Le Quang Sang- 9/2012

CATEGORY 9: INCOME SUMMARY

Income summary

Goods held under trust or for processing

Goods received on consignment for sale,
deposit
Bad debt written off
Foreign currencies
Enterprise, projec expenditure estimate