DANH MUC HE THONG TAI KHOAN KE TOAN DOANH NGHIEP (Ban hanh kém theo Théng tw sé 200/2014/TT-BTC ngay 22/12/2014 cia B6 Tai chinh) SOMEUTK, "TEN TAIKHOAN Cp 1[ Cp 2 LOAI TAI KHOAN TAI SAN ASSETS ii Tita mat Cash Ti [itn vit Nam VND 111z | Ngooi ee Foreign currencies 1113 | Vang etn Monetary gold iz ign gli Ngin hing ‘ash in bank Tizi | Tien Viet Nam UND 1122 | Ngoal ee Foreign currengy 12 | Vang titn Monetary gold 13 Tin dang chuyén Cash in transit Tai | Tin Viet Nam ‘Amounts in VND in transit 1132 | Ngoai te Foreign currencies ai Ching khodn kinh doank Trading securities Tait | Cophiéw ‘Shares 1212 | Trai phidu Bonds 1216 | Ghieng khodn vd cing cu tat chink Rie Securities and other financial instruments 128 Diu tu ndm gi dén ngay do han Held to maturity investments, T2a1 | Tid git 06 hy han Term deposits 1282 |Tréi phiéu Bonds 1283 | Cho vay Loans 1288 | ‘ie Rhodn du tr Ride ndm git fm ngay Gao han | Other held to maturity investments isi Phai thu cia khach hang ‘Trade receivables 133 ‘Thué GTGT duge khu trie Deduetible VAT. 7331 | Thué GTGT diroc khdu err cila hang héa, dich vy | Deductible VAT of goods or services 1332 | Thud GTGT duo khdu erirciia TSCD Deductible VAT of fixed assets 136 Phai thu ngi bé Tntra-company receivables 1561 | Vn kinh doanh d ede dom vi ve huge ‘Operating capital provided for afliated units 1362 | Phdi thu ndi hd vB chénh lech 6 ald Tntra-company receivables for exchange differences 1363 | Phai thu nib vE chi phi di vay dt diéu kién Tntra-company receivables for cost ofoans duce vin hod eligible for capitalization 1368 | Phai thu ndi bo Kd ‘Other intra-company receivables 13a Phhai thu khae Other receivables T3@1 | Tai sin chidu chow ‘Assets in shortage awaiting resolution 1305 | Phai thu vi o6 phim hod Equitization receivables 7388 |_Phai thu khde: ‘Other receivables Tai Tam eng ‘Advances: I51 Hang mua dang di dwong ‘Goods in transit 152 ‘Nguyén ligu, vatligu Raw materials inventory 153 Cong cy, dung ew Tools and supplies 7531 | Céng cu, dung cu Tools and supplies 1532 | Bao bi ludn chuydn Reusable packaging materials 1533 | DB ding cho thu Tnstruments for retin 1534 | Thiét bi phu ting thay thé “Equipment and spare parts Jor replacement 154 Chi phi sin xudt, kinh doanh do dang Work in progress 155 Thanh phim Finished goods inventor SSI | Thanh phim ahip Kho Tnventoried finished goods 1557 | Thanh phan bat dong sin Finished goods propert 156 Hang hoa Merchandise inventory 1561 | Gid mua hing hoa Purchase costs 1562 |_Chiphithu mua hang hda Tcidental purchase costs 1567 | Hang héa bat ding sin Properties held for sale is7 Hang gi diban Goods on consignment 158 Hang hod kho bao thué ‘Goods in bonded warehouse 161 Chi sy nghigp ‘Non-business expenditures TéIT | Chi sw nghiép nim trede ‘Brought forward non-business expenditures 1612 | Chisw nghiép nam nay. ‘Current non-business expenditures Tt Glao djch mua ban lal tal phigu chink phi | Government bonds purchased for resaleZit THi sin cb dink how inh Tangible fixed assets DATT [Wha et, vie kin erie Buildings and structures 2112 | May méc, thidt bj ‘Machinery and equipment ZIIS | Phong tin van 85) trayén dn ‘Means of transportation and transmittars Zit4 | Thiétb, dung cu quan Wy Office equipment and furniture 2115 | Cay idu ndm, sic vt lim vide vd cho sin phim | Perennial plants working and producing animals 2118 | TSCD kde ‘Other fred assets zz ‘Tai sin c6 Gin thu tai chin Financial lease fixed assets ZA2T [SCD hi bin thud ti ein Financial lease tangible fixed assets 2122 | TSCB v6 Rinh thu ti chink Financial lease intangible fixed assets 2s Tai sin c6 dinh v6 hinh Intangible fixed assets PAST | Quyén si dung dae and use rights 2132 Quyén phat hanh Copy rights 2133 | Ban quytn, bing sing che Patents and Inventions PASE | Whin higu,tén thuong mat Trademarks and trade names 2135 | Ghueong trinh phan mom Computer software 2136 | Gidy phép vd giy phep nhwrong au Ticenses and franchises 2138 |_TSCP v6 hinh Khde ‘Other intangible fined assets aie Hao mon tal san eB dink Depreciation offixed assets ZEAL Hao mon TSCB hirw hinh ‘Depreciation of tangible fixed asses 2142 | Hao man TSCD thud tai chink Depreciation of nancial lease fixed assets 2143 | Hao min TSCD v3 Rink Depreciation of intangible fixed assets 2147 | Hao man bat ding sin du ter Depreciation of investment properties 27 BAL dng sin uw Tavestment properties 224 ‘au tu vao cing ty com Investments in subsidiaries 222 ‘Diu tu-vao cing ty ign doanh, ign Ket Investments in joint ventures or associates 228 ‘Dau ur khde ‘Other investments 2201 | Diu te gép vin vio don vine “Investments in equity of other entities 2208 | Blut khde ‘Other investments 2 Dy phng ton that ‘Allowances for impairment ofassets 2291 | Du phing aldm gid ching Khodn Kink doanh Allowance for decline in value of trading securities 2202 | Due phong tn that dw tr vio dem vi Ride ‘Allowance for impairments in other entities 72293-| Dy phong phdi thu khd doi ‘Allowance for doubrful debts 2294 | Dy phang gldm gid hing tn Kho “Allowance for decline in Inventories ZL Xay dung co ban dé dang Construction in progress ZaIT| Mua sim TSCO Fixed assets acquisition BALE | Nay dung corbin Capital construction 2AI5 | Siva chita Tin TSCD ‘Major repairs of fixed assets 2az Chi phi tra rude Prepaid expenses 243 Tai sin thué thu nhgp hon lal Deferred tax assets 244 ‘Cam c6, th€ chap, kf quy, kg crore Pledges, mortgages or deposits LOAI TAI KHOAN NO PHAI TRA LIABILITIES 331 Phai tra cho ngwoi bin ‘Trade payables 333 ‘Thué va ede khodn phat nbp Na nue Taxes and other payables to the State BIRT [ Thu gi ef gia ing phai ndp VAT payable 3311| Thué GTCT dau ra Output VAT. 33312] Thud GTGT hang nhdp Kida VAT on imported goods 3332 | Thud iu thu dc bist Special excise tax 3333 | Thud-xudt, nhdp khdu Exportimport duty 3334 | Thud thu nhp doanh nghilp Fnterprise income tax 3335 | Thud thu nkdp cd nhin Personal income tax 3356 | Thu tii nguyen ‘Natural resource tax 3337 | Thué nha dat, tin thud dat and tax and land rent "3338 | Thué bdo v6 moi trudmg va ede loglthué Khde | Environmental protection tax and other taxes 33301] Thud bdo vé mai trvtng Environmental protection tax [33382] Cac lol thud kid Other taxes 31339 | Phi Ie phi vd ede khodn pha ndp Wd Fees, charges and other payables 338 Phai tra ngubi lao dong, Payables to employees 547 | Phal td cing nhdn vién Payables to sta 3348 | Phai td nguti lao dng Ride Payables to other employees 335 ‘Chi phi phai tra “Accrued expenses payable 336 hal trd n6i bg Tntra-company payables B56I| Phat trd nf b6 vB vba Kink doank ‘Operating capital intra-company payables 3362 | Phéi trd n6i bd vB chénh ech o) gid Exchange differences intra-company payables‘3363 | Phal tra nOibo ve chi phidivay di digu kign dege | Intra-company payables for borrowing costs v6n hod entitled to be capitalized 3568 | Phi erd nd bo Ride ‘Other intra-company payables 337 ‘Thanh toan theo tién a k€ hoach HD xay dyng| Progress billings 338) hai tra, phai nop khae Other payables 3301 |_ Tai sin thira cher gidi quyee “Assets n surplus awaiting resolution 3362 | Kink ph cong doan Trade union fees 3303 | Bao hide xa hi Social insurance 3384] Bao hiémy té Health insurance 3305 | Phdi trd vi e6 phn hod Payables on equitization 3386 | Bao hiém that nghigp Unemployment insurance "3387 | Doan thu chiea thwe hig Unearned revenues [3388 | Phaitrd, phal ndp khidc ‘Other payables 3a Vay vi ng thué tai chink Toans and finance lease liabi Hii | Céckhodn divay Loans, 3412 |_Northué tai chink Finance Tease habilies 343, ‘Trai phiéu phat hank Bonds released 3431 | Trai phidu thong ‘Common bond 34311| — Ménh gid tri phid ‘Bond par vale [34312| chide khdu tri phi Bond discount 24313] Phu trol trai phidw Bond premium 3432 | Thi phiéu chuyén a6 Convertible bond aa han ky quy, ky ewe Deposit received 347, ‘Thué thu nhap hon igi phal tri Deferred income tax payable 352, Dy phéng phai tra Provision for payables 3521 |_Dw phong bdo hank sin pha hing hoa Provision for product warranty 3522 | Dy phong bdo hank cng rink xdy dung Provision for construction warranty 3523 | Dw phdng tai ea edu doanh nghidp Provision for enterprise restructuring 3526 | Dye phong phi trd kha ‘Other payable provision a5 Quy khen throng phicloi Bonus and welfare fund TEST |_ Quy khen thing Bonus fund 3532 | Quy phiclgi Welfare fund 3533 | Qu) phic Iyi da hinh thank TSCD Welfare fund that forms fixed assets 3534 [Quy thuréng ban quén Ij didu hank cong ‘Reward find of executive management boardofcompany| 356 (Quy phat trién khoa hoc va cong nghé ‘Science and technology development fund 3561 | Quy phat trign khoa hoc vi cing nghé Science and technology development fund 3562 | Quy phat erin khoa hoc va céng nghé da hinh | Science and technology development fund that thanh TSCD farms fixed assets 357, Quy binh Gn gid Price stabilization fund LOAI TAI KHOAN VON CHU SO HOU ‘OWNER'S EQUITY. ai Von dau tw eta chi sé-hiru ‘Owner's capital Hii | Vin gép cia chi sé hu ‘Contributions from owners, A1111| C8 phiéu phd thing of quytn bidu quydt ‘Common shares with voting rights ati2|— Cophigu wu dai Preference shares 4112 | Thang due vin 06 phim ‘Share premium “A113 | Quyén chon chuyén d6itrdi phida ‘Option of bond conversion 4118 | Von kde ‘Other capital az ‘Chénh léch dnh gid Tal tals Difference due to asset revaluation 413, (Chénh lech ty gi h6i doai Exchange differences FT| Chénh lech gid do dnh gid Tal ede Khodn muc | Exchange differences due to revaluation of ibn t6 c6 ge ngoai té ‘accounts derived from foreign currencies “FGZ| Chen lech gid hoi dodi trong gial doan trade | Exchange differences in stage prior to operation oat din ae ‘Quy dau tw phat tiga Developmentinvestment funds 417 ‘Quy hé tre sip xép doanh nghiép Fund for support of arrangement of enterprises| 418, (Cae quy khde thugc vén chi sé hiru ‘Other fund under owner's equity 419) C6 phiéu qi ‘Treasury shares a2 Loi nbuan sau thué chia phan pha Undistributed posttax profits 2H | hpi nhudn sau thué chwa phin phdi ndm tre | Undistributed post-tax profits of previous year 4212 | Lot nhudn sau thué chua phdn-phdindm nay Undistributed post-tax profits of current year ai Ngudn vin diu tw xay dung cor bin, Capital for capital investment 461 ‘Ngudn kinh phi sw nghigp ‘Non-business funds ELE |_Nguin kink phi sw nghiép nam trade ‘Non-business funding of previous year 4612 |_Nguon kinh phiswenghigp nam nay Non-business funding of current year 166 ‘Nguon kinh phi da hinh thank TSCD. Fixed asset expenses sourceLOAI TAI KHOAN DOANH THU TURNOVERS sii Doanh thu ban hang va cung cp dich vu | Revenues from sales and service provisions STAT Doanh thu Ban hana ha Revenues from sales S112 | Doanh thu ban cc thanh phi Revenues rom finished goods S113 | Doanh th cung cp dich vu Revenues fom service provision SLi] Doanh thu try cap, tro gi Subsidized or price supported ravens S117 | Doanh thu kink doanh bat dg sn Gu ar Revenues fom investment property S112| Doanh thu Ride ‘Other revenues a. Deanh thu hoat ding ai chink Revenues from financial activites 521 Gi khodn gidm er doanh thu Revenue deductions SOE hie hu throng mat Trnde discount $212 | Gidm gid hing bin Sales allowances S213 | Hang bn bi tra Soles ren LOAITK CHI PHI SAN XUAT, KINH DOANH | COST FOR PRODUCTION & BUSINESS ai Mua hing Purchases STAT ua nguyen Te wa Purchases ofraw materials materiale 6112| Mua hing héa Purchase of merchandises wa Chi phi nguyén Tiga, voc igu ene Direct materials cost 622 hi phinhdn cng mre tiép Directlabor cost 623 Chi phi st dung may thi cng Costs of operating machine S251 | Chi phinbn cng Costs oflabor 6232 | Chi phinguyén, vata Costs of materials 6233 | Chi phi dung cx sin nud Costsofproduciontool 6234| Chi phi khdu hao may thi cong Goats of depreciating machinery fr operation 237 | Chi pi dich vu mua ngod Costs of outsourced services 6238 | "Chi phi bing tién khéc Other cash expenses a Chi phisin xuit chung Manufacturing overhead costs GTEC phinhnvién phn nat Costs of factory employees 6272 | Chiphinguvén, vat ig Cost of materials 6273 | Ch ph dung cu sin nude Cost of production tools 4276 Chi phil hao TSCD Depreciation costs offic asses €277| Chi ph dich vu mua ngod Costs of outsourced services 6278 | chi phfbing tin Kha ‘Other cash expenses ai Gid thanh sin xudt Cost of production 632 a vin hang ban Cost of goods sold 635 Chiphitaichinh Financial costs eat Chi phiban hang Selling expenses GAIL chi phinfan vién Payroll pense GHZ | Chi phi nguyin wu bao Bh Costs of materials package 413 [Ch ph dng cu, db di Costs of tools, supplies 6414 | Chi phi khdu hao TSCD_ Depreciation cost of Fixed assets 6415 | Chi ph bo hank Costs of warranty HI? [Chi pick vu maa pgoal Costs of outsourcing serves 418 | Chi phi bing tin Kade ‘Other cash expenses az Chi phi quan If doanhrnghiép General administration expenses GEL chi phinhan wien quin Expenses ofadminisrative tafe 6422 | Chi phfvde hu qui i expenses of administrative materials 6423 | Chi phfd® dina van phon Expenses office requisites 6424 Chi phi ku hao TSCD Depreciation expenses of xed assets (6425 | Thué phi va le pht Tax duties foes 16426 | chi ph di phong Provisions 6427 | Chi ph dich vu maa ngodd Expenses of outsourced services 428 | Ch phibang tin Rha Other explice expenses LOAI TAI KHOAN THU NHAP KHAG OTHERINCOME Ti Thu mhgp khde Other income LOAI TAI KHOAN CHI PHI KHAC OTHER EXPENSES ai Thiphikhde Other expenses a2 Chi phi thué tha nhap doanh nghigp Business income tax expenses BET phi thué TNDN hin Ran Gurrent business come tax expenses 8212 | Chi phfthu€ TNDN foam lat Deferred business tor expenses TK XAC BINH KET QUA KINH DOANH | EVALUATION OF BUSINESS RESULTS 3a ic dink kt qui kinh doanh Tneome summary