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T in thut ng K Ton bng Ting Anh

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: 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
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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
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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
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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 nh nc
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 assets: Loi ti khon 1: Ti sn ngn hn
Account Type 2: Long-term assets: Loi ti khon 2: Ti sn di hn
Account Type 3: Liabilities: Loi ti khon 3: N phi tr
Account Type 4: Equity: Loi ti khon 4: Vn ch s hu
Account Type 5: Revenue: Loi ti khon 5: Doanh thu
Account Type 6: Production costs, business: Loi 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 expenses: Loi ti khon 8: Chi ph khc
Account Type 9: Determining business results: Loi ti khon 9: Xc nh kt qu kinh doanh
Account Type 0: Balance sheet accounts: Loi ti khon 0: Ti khon ngoi bng
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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 tngVAT deducted: Thu GTGT c khu tr
VAT deducted of goods, services: Thu GTGT c KT ca hng ho, dch v
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
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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
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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
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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

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
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: 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

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
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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
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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
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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
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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