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ST
K TN TING ANH TN TING VIT
T
TI SN NGN HN - (CURRENT ASSETS)
1 111 Cash on hand Tin mt
111
2 Vietnam dong Tin Vit Nam
1
111
3 Foreign currency Ngoi t
2
111 Vng bc, kim kh qu,
4 Gold, metal, precious stone
3 qu
Cash in bank Tin gi ngn hng
5 112 / Details for each bank / Chi tit theo tng ngn
account hng
112
6 Vietnam dong Tin Vit Nam
1
112
7 Foreign currency Ngoi t
2
112 Vng bc, kim kh qu,
8 Gold, metal, precious stone
3 qu
9 113 Cash in transit Tin ang chuyn
113
10 Vietnam dong Tin Vit Nam
1
113
11 Foreign currency Ngoi t
2
Short term securities u t chng khon ngn
12 121
investment hn
121
13 Stock C phiu
1
121 Bond, treasury bill, exchange Tri phiu, tn phiu, k
14
2 bill phiu
15 128 Other short term investment u t ngn hn khc
128
16 Time deposits Tin gi c k hn
1
128
17 Other short term investment u t ngn hn khc
8
 Provision short term D phng gim gi u t
18 129
investment ngn hn
Receivables from customers Phi thu ca khch hng
19 131
/ Details as each customer / Chi tit theo i tng
20 133 VAT deducted Thu GTGT c khu tr
133 VAT deducted of goods, Thu GTGT c KT ca
21
1 services hng ho, dch v
133 Thu GTGT c khu tr
22 VAT deducted of fixed assets
2 ca TSC
23 136 Internal Receivables Phi thu ni b
136 Vn kinh doanh cc n
24 Working capital from sub-units
1 v trc thuc
136
25 Other internal receivables. Phi thu ni b khc
8
26 138 Other receivables Phi thu khc
138 Shortage of assets awaiting
27 Ti sn thiu ch x l
1 resolution
138
28 Privatisation receivables Phi thu v c phn ho
5
138
29 Other receivables Phi thu khc
8
D phng phi thu kh i
30 139 Provision for bad receivables
(Chi tit theo i tng)
Advances (detailed by
31 141 Tm ng
receivers)
32 142 Short-term prepaid expenses Chi ph tr trc ngn hn
Mortage, collateral & short Cm c, k cc, k qu
33 144
term deposits ngn hn
Hng mua ang i trn
ng
34 151 Purchased goods in transit
(Chi tit theo yu cu qun
l)
35 152 Raw materials Nguyn liu, vt liu
36 153 Instrument & tools Cng c, dng c
Chi ph sn xut, kinh
37 154 Cost for work in process
doanh d dang
38 155 Finished products Thnh phm
39 156 Goods Hng ha
40 156 Purchase rate Gi mua hng ha
 1
156
41 Cost for purchase Chi ph thu mua hng ha
2
156
42 Real estate Hng ho bt ng sn
7
43 157 Entrusted goods for sale Hng gi i bn
Goods in tax-suspension
warehouse Hng ho kho bo thu
44 158 / Applied for the companies / n v XNK c lp kho
which have Tax-suspension bo thu
warehouse
Provision for devaluation of D phng gim gi hng
45 159
stocks tn kho
46 161 Administrative expenses Chi s nghip
161 Administrative expenses for
47 Chi s nghip nm trc
1 previous year
161 Administrative expenses for
48 Chi s nghip nm nay
2 current
TI SN DI HN (LONG-TERM ASSETS)
211 Tangible fixed assets Ti sn c nh hu hnh
211
Building & architectonic model Nh ca, vt kin trc
1
211
Equipment & machine My mc, thit b
2
211 Transportation & transmit Phng tin vn ti, truyn
3 instrument dn
211 Instruments & tools for
Thit b, dng c qun l
4 management
211 Long term trees, working & Cy lu nm, sc vt lm
5 killed animals vic v cho sn phm
211
Other fixed assets Ti sn c nh khc
8
Ti sn c nh thu ti
212 Fixed assets of finance leasing
chnh
213 Intangible fixed assets Ti sn c nh v hnh
213
Land using right Quyn s dng t
1
213 Establishment & productive
Quyn pht hnh
2 right
213
Patents & creations Bn quyn, bng sng ch
3
213
Trademark Nhn hiu hng ho
4
213
Software Phn mm my vi tnh
5
213 Giy php v giy php
License & concession license
6 nhng quyn
213
Other intangible fixed assets TSC v hnh khc
8
214 Depreciation of fixed assets Hao mn ti sn c nh
214 Tangible fixed assets
Hao mn TSC hu hnh
1 depreciation
214 Financial leasing fixed assets Hao mn TSC thu ti
2 depreciation chnh
214 Intangible fixed assets
Hao mn TSC v hnh
3 depreciation
214 Investment real estate Hao mn bt ng sn u
7 depreciation t
217 Investment real estate Bt ng sn u t
Investment in equity of
221 u t vo cng ty con
subsidiaries
Joint venture capital
222 Vn gp lin doanh
contribution
223 Investment in joint-venture u t vo cng ty lin kt
228 Other long term investments u t di hn khc
228
Stocks C phiu
1
228
Bonds Tri phiu
2
228
Other long-term investment u t di hn khc
8
Provision for long term D phng gim gi u t
229
investment devaluation di hn
241 Capital construction in process Xy dng c bn d dang
241
Fixed assets purchases Mua sm TSC
1
241
Capital construction Xy dng c bn
2
 241 Sa cha ln ti sn c
Major repair of fixed assets
3 nh
242 Long-term prepaid expenses Chi ph tr trc di hn
Ti sn thu thu nhp hon
243 Deffered income tax assets
li
244 Long term collateral & deposit K qu, k cc di hn
N PHI TR - LIABILITIES (Chi tit theo i tng)
311 Short-term loan Vay ngn hn
N di hn n hn phi
315 Long term loans due to date
tr
Taxes and payable to state Thu v cc khon phi
333
budget np Nh nc
333 Thu gi tr gia tng phi
Value Added Tax (VAT)
1 np
333
VAT output Thu GTGT u ra
11
333
VAT for imported goods Thu GTGT hng nhp khu
12
333
Special consumption tax Thu tiu th c bit
2
333
Import & export duties Thu xut, nhp khu
3
333 Thu thu nhp doanh
Profit tax
4 nghip
333
Personal income tax Thu thu nhp c nhn
5
333
Natural resource tax Thu ti nguyn
6
333 Land & housing tax, land
Thu nh t, tin thu t
7 rental charges
333
Other taxes Cc loi thu khc
8
333 Fee & charge & other Ph, l ph v cc khon
9 payables phi np khc
334 Payable to employees Phi tr ngi lao ng
334
Payable to employees Phi tr cng nhn vin
1
334 Phi tr ngi lao ng
Payable to other employees
8 khc
335 Accruals Chi ph phi tr
336 Intercompany payable Phi tr ni b
Thanh ton theo tin k
Construction contract
hoch hp ng xy dng
337 progress payment due to
DN xy lp c thanh ton
customers
theo TKH
338 Other payable Phi tr, phi np khc
338 Surplus assets awaiting for
Ti sn tha ch gii quyt
1 resolution
338
Trade Union fees Kinh ph cng on
2
338
Social insurance Bo him x hi
3
338
Health insurance Bo him y t
4
338
Privatization payable Phi tr v c phn ho
5
338 Nhn k qu, k cc ngn
Short-term deposits received
6 hn
338
Unrealized turnover Doanh thu cha thc hin
7
338
Other payable Phi tr, phi np khc
8
341 Long-term borrowing Vay di hn
342 Long-term liabilites N di hn
343 Issued bond Tri phiu pht hnh
343
Bond face value Mnh gi tri phiu
1
343
Bond discount Chit khu tri phiu
2
343
Additional bond Ph tri tri phiu
3
Nhn k qu, k cc di
344 Long-term deposits received
hn
Thu thu nhp hon li
347 Deferred income tax
phi tr
Provisions fund for severance Qu d phng tr cp mt
351
allowances vic lm
352 Provisions for payables D phng phi tr
VN CH S HU - RESOURCES
411 Working capital Ngun vn kinh doanh
411
Paid-in capital Vn u t ca ch s hu
1
411 Share premium Cng ty c
Thng d vn c phn
2 phn
411
Other capital Vn khc
8
Differences upon asset Chnh lch nh gi li ti
412
revaluation sn
413 Foreign exchange differences Chnh lch t gi hi oi
Foreign exchange differences Chnh lch t gi hi oi
413
revaluation at the end fiscal nh gi li cui nm ti
1
year chnh
Foreign exchange differences Chnh lch t gi hi oi
413
in period capital construction trong giai on u t
2
investment XDCB
Investment & development
414 Qu u t pht trin
funds
415 Financial reserve funds Qu d phng ti chnh
Cc qu khc thuc vn
418 Other funds
ch s hu
419 Stock funds C phiu qu
Undistributed earnings Cng
421 Li nhun cha phn phi
ty c phn
421 Previous year undistributed Li nhun cha phn phi
1 earnings nm trc
421 This year undistributed Li nhun cha phn phi
2 earnings nm nay
431 Bonus & welfare funds Qu khen thng, phc li
431
Bonus fund Qu khen thng
1
431
Welfare fund Qu phc li
2
431 Welfare fund used to acquire Qu phc li hnh thnh
3 fixed assets TSC
Construction investment fund Ngun vn u t xy dng
441
p dng cho DNNN c bn
461 Budget resources Dng cho Ngun kinh ph s nghip
 cc C.ty, TC.ty
461 Precious year budget Ngun kinh ph s nghip
1 resources c ngun kinh ph nm trc
461 Ngun kinh ph s nghip
This year budget resources
2 nm nay
Budget resources used to Ngun kinh ph hnh
466
acquire fixed assets thnh TSC
DOANH THU - REVENUE
Sales Chi tit theo yu cu Doanh thu bn hng v
511
qun l cung cp dch v
511
Goods sale Doanh thu bn hng ha
1
511 Doanh thu bn cc thnh
Finished product sale
2 phm
511 Services sale p dng khi c Doanh thu cung cp dch
3 bn hng ni b v
511
Subsidization sale Doanh thu tr cp, tr gi
4
511 Doanh thu kinh doanh bt
Investment real estate sale
7 ng sn u t
512 Internal gross sales Doanh thu bn hng ni b
512
Goods sale Doanh thu bn hng ho
1
512 Doanh thu bn cc thnh
Finished product sale
2 phm
512 Doanh thu cung cp dch
Services sale
3 v
Doanh thu hot ng ti
515 Financial activities income
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
611
Raw material purchases Mua nguyn liu, vt liu
1
611
Goods purchases Mua hng ha
2
Chi ph nguyn liu, vt
621 Direct raw materials cost
liu trc tip
 622 Direct labor cost Chi ph nhn cng trc tip
Chi ph s dng my thi
cng
623 Executing machine using cost (p dng cho n v xy lp
/ Applied for construction
companies
623
Labor cost Chi ph nhn cng
1
623
Material cost Chi ph vt liu
2
623
Production tool cost Chi ph dng c sn xut
3
623 Executing machine Chi ph khu hao my thi
4 depreciation cng
623 Outside purchasing services
Chi ph dch v mua ngoi
7 cost
623 Other cost Phng php kim
Chi ph bng tin khc
8 k nh k
CHI PH SN XUT KINH DOANH - COST FOR PRODUCTION &
BUSINESS
627 General operation cost Chi ph sn xut chung
627 Chi ph nhn vin phn
Employees cost
1 xng
627
Material cost Chi ph vt liu
2
627
Production tool cost Chi ph dng c sn xut
3
627
Fixed asset depreciation Chi ph khu hao TSC
4
627 Outside purchasing services
Chi ph dch v mua ngoi
7 cost
627
Other cost Chi ph bng tin khc
8
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
641
Employees cost Chi ph nhn vin
1
 641
Material, packing cost Chi ph vt liu, bao b
2
641
Tool cost Chi ph dng c, dng
3
641
Fixed asset depreciation Chi ph khu hao TSC
4
641
Warranty cost Chi ph bo hnh
5
641 Outside purchasing services
Chi ph dch v mua ngoi
7 cost
641
Other cost Chi ph bng tin khc
8
General & administration Chi ph qun l doanh
642
expenses nghip
642
Employees cost Chi ph nhn vin qun l
1
642 Tools cost Chi tit theo hot
Chi ph vt liu qun l
2 ng / Details as activities
642
Stationery cost Chi ph dng vn phng
3
642
Fixed asset depreciation Chi ph khu hao TSC
4
642 Taxes, fees, charges Thu, ph v l ph
5 / Details as activities / Chi tit theo hot ng
642
Provision cost Chi ph d phng
6
642 Outside purchasing services
Chi ph dch v mua ngoi
7 cost
642
Other cost Chi ph bng tin khc
8
THU NHP KHC - OTHER INCOME
711 Other income Thu nhp khc
CHI PH KHC - OTHER EXPENSES
811 Other expenses Chi ph khc
Chi ph thu thu nhp
821 Business Income tax charge
doanh nghip
821 Current business income tax Chi ph thu TNDN hin
1 charge hnh
/ Details for management / Chi tit theo yu cu qun
 requirement l
821 Deffered business income tax
Chi ph thu TNDN hon li
2 charge
XC NH KT QU KINH DOANH - EVALUATION OF BUSINESS
RESULTS
Xc nh kt qu kinh
911 Evaluation of business results
doanh
TI KHON NGOI BNG - OFF BALANCE SHEET ITEMS
1 Operating lease assets Ti sn thu ngoi
Goods held under trust or for Vt t, hng ha nhn gi
2
processing h, nhn gia cng
Goods received on Hng ho nhn bn h,
3
consignment for sale, deposit nhn k gi, k cc
4 Bad debt written off N kh i x l
7 Foreign currencies Ngoi t cc loi
Enterprise, projec expenditure D ton chi s nghip, d
8
estimate n