Chart of Standard Accounts English

7/28/2019 Chart of Standard Accounts English

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CHART OF STANDARD ACCOUNTING ACCOUNTS

No Account code

1stLevel

2sdLevel

Name of accounts Remark

1 2 3 4 5

KIND OF ACCOUNTS 1

SHORT TERM ASSETS

01 111 Cash on hand

1111 Vietnamese currency

1112 Foreign currencies

1113 Gold, Silver, Precious metal and Stone

02 112 Cash in bank Detail for each

1121 Vietnamese currency kind of bank


1123 Gold, Silver, Precious metal and Stone

03 113 Money in stransit

1131 Vietnamese currency


04 121 Short term security investment

1211 Stocks1212 Bonds

05 128 Other short term investment

1281 Time-deposits1288 Other short term investment

06 129 Provision for diminution in value of short term

investment

07 131 Customer receivables Detail for each of

customer08 133 Deducted VAT input

1331 Deducted VAT input of goods and services

1332 Deducted VAT input of fixed assets

09 136 Internal receivables

1361 Subsidiary units working capital

1368 Other internal receivables


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10 138 Other receivables

1381 Pending assets in shortage

1 2 3 4 5

1385 Privatization receivables

1388 Other receivables

11 139 Provision for bad receivables

12 141 Advances Detail for each of

subject

13 142 Short term prepaid expenses

14 144 Short term mortages, deposits and collaterals

15 151 Purchased goods in transit

16 152 Raw material Detail for the needof management

17 153 Instruments and tools

18 154 Work in process

19 155 Finished products

20 156 Goods

1561 Purchased price of goods

1562 Cost for purchase1567 Real estate goods

21 157 Goods on consignment

22 158 Merchandise in bonded warehouse Units have Ex & Imof goods are formed

bonded warehouse

23 159 Provision for decline in inventory

24 161 Expenditures from subsidies of state budget1611 For previous year

1612 For current year

KINDS OF ACCOUNTS 2

LONG TERM ASSETS

25 211 Tangible fixed assets

2111 Building and architectonic model

2112 Machinery, Equipment

2113 Transportation & transmit instrument

2114 Instruments, tools for management2115 Long term trees, working animals

2118 Other fixed assets

26 212 Financial lease fixed assets

27 213 Intangible fixed assets

2131 Land using right

2132 Issuing right2133 Copyright, patent


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2134 Trademark of goods

2135 Computer software

2136 Licence & concession licence2138 Other intangible fixed assets

28 214 Depreciation of fixed assets

2141 Depreciation of tangible fixed assets2142 Depreciation of financial lease fixed assets

2143 Depreciation of intangible fixed assets

2147 Depreciation of investment in real estate

29 217 Investment in real estate

30 221 Investment in subsidiary company

31 222 Joint venture capital contribution

32 223 Invest with associate company

33 228 Other long term investment

2281 Stocks

2282

2288

Bonds

Other long term investment34 229 Provision for devaluation of long term investment

35 241 Capital construction in process

2411 Purchasing fixed assets

2412 Capital construction

2413 Major repair of fixed assets

36 242 Long term prepaid expenses

37 243 Assets of deferred income tax

38 244 Long term colleterals, deposits

KINDS OF ACCOUNTS 3

LIABILITIES39 311 Short term borrowings

40 315 Long term debts due to date

41 331 Payables to suppliers Detail for each

of supplier

42 333 Taxes and obligations payable to state budget

3331 Payable VAT

33311 Output VAT

33312 VAT of import goods3332 Excise tax

3333 Export, import duties

3334 Corporate income tax3335 Personal income tax

3336 Natural resource tax

3337 Land, housing tax, land rent charges3338

3339

Other taxes

Fees, charges and other payables

43 334 Staff, worker payables

3341 Payable to employees


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3348 Other employee payable

44 335 Accrued expenses

45 336 Internal payable

46 337 Payment by schedule progress of construction

contract

Constructive

enterprises have

payment base oschedule

progress.

47 338 Other payables

3381 Pending assets in excess

3382 Trade union fees

3383 Social insurance

3384 Health insurance3385 Privatization payable

3386 Short term deposits, colleterals received

3387 Unearned revenue

3388 Other payables48 341 Long term borrowings

49

50

342

343

3431

3432

3433

Long term liabilities

Issued bonds

Bond nominal value

Bond discount

Supplement of bonds

51 344 Long term colleterals, deposits received

52 347 Deferred income tax payable

53 351 Provision allowance fund for out of job

54 352 Payable provision

KINS OF ACCOUNTS 4

OWNERS EQUITY

55 411 Working capital

4111 Shareholders investment capital4112 Share capital surplus Joint-stock Co.

4118 Other capital

56 412 Difference from asset revaluation

57 413 Exchange rate difference

4131 At the end of the fiscal year

4132 In period of capital construction58 414 Investment & development fund

59 415 Financial reserved fund

60 418 Other fund of shareholder capital

61 419 Treasury stock Joint-stock Co.

62 421 Undistributed earning

4211 Prior year

4212 Current year


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63 431 Welfare, reward fund

4311 Reward fund

4312 Welfare fund4313 Welfare fund formed fixed assets

64 441 Capital construction source Apply to stateowned enterprise

65 461 Subsidy from state budget Apply tocompanies,

4611 Prior subsidy source head of companie

4612 Current subsidy source which have subsidsource

66 466 Expenditure source formed fixed assets

KINDS OF ACCOUNTS 5

TURNOVER

67 511 Turnover from sales and services5111 Turnover from merchandise

5112 Turnover form finished products Detail for

5113 Turnover form services the requirement o

5114 Subsidised turnover management

5117 Turnover form real estate

68 512 Turnover from internal sales Apply to

5121 Turnover from goods Internal sales

5122 Turnover from finished products

5123 Turnover from services

69 515 Financial income70 521 Trade discount

71 531 Return of sold goods

72 532 Reducing of price for sale goods

KINDS OF ACCOUNTS 6

EXPENSES FOR PRODUCING AND BUSINESS

73 611 Purchasing Apply to

6111 Raw material purchases the method of

6112 Merchandise purchases periodical

inventory

74 621 Direct raw material cost

75 622 Direct labour cost

76 623 Cost of using working machine Apply to

6231 Labour cost constructive units

6232 Material cost

6233 Tools for producing

6234 Depreciation of working machinery


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86 911 Evaluation of business results

KINDS OF ACCOUNTS 0

OFF BALANCE ACCOUNTS

001 Operation lease assets

002 Goods held under trust or for processing Detail for

the requirement

of management

003 Goods received on consignment for sale

004 Solved bad debts


008 Estimating for expenditures from subsidies of state

budget

Documents

Chart of Standard Accounts English