The Chart of Account

7/23/2019 The Chart of Account

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

Seq NoLeve 1Level 2Loi 1: TI SN LU NG CATEGORY 1: CURRENT ASSETS Remarks

01 111 Tin mt Cash on hand

1111 Tin mt VN Vietnamese currency

1112 Tin mt ngoi t Foreign currency

1113 Vng bc kim qu, qu Gold, silver, precious metals, gemstones

02 112 Tin gi ngn hng Cash in bankDetailing in e

bank1121 TinVN Vietnamese currency

1122 Ngoi t Foreign currency

1123 Vng bc kim qu, qu Gold, silver, precious metals, gemstones

03 113 Tin ang chuyn Cash in transit

1131 Tin VN Vietnamese currency

1132

Ngoi t

Foreign currency

04 121 u t ti chnh ngn hn Investment in short-term securities

1211 C phiu Equity securities

1212 Tri phiu Ordinary bonds, treasury bonds, term bonds05 128 u t ngn hn khc Other short - term investments

1281 Ti n gi c k hnTerm deposits

1288 u t ngn hn khc Other short - term investments

06 129 D phng gim gi u t ngn hn Allowance for reduction in prices of short-term investments

07 131 Phi thu khch hng Accounts receivable from customersDetailing eacentity

08 133 Thu GTGT c khu tr Deductible VAT (Creditable value-addedtax)

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

09

136

Phi thu ni b

Internal receivables

Detailing eacentity

1361 Vn kinh doanh n v ph thuc Business capital at affiliated units

1368 Phi thu ni b khc Other internal receivables10

138

Phi thu khc

Other receivables

1381 Ti sn thiu ch x l Insufficient assets awaiting handling1385

Phi thu v c phn ha

Receivables from equitisation

1388 Phi thu khc Other receivables

11 139 D phng phi thu kh i Allowance for bad debts

12 141 Tm ng Adv ances (to emp loyees)Detailing eacentity

13 142 Chi ph tr trc Short - term Prepaid expenses

14 144 Th chp, k qu, k cc ngn hnShort term deposits, mortgages andcollateral

15 151 Hng mua ang i ng Purchases in transit

16 152 Nguyn liu, vt liu Raw materials, materialsDetailing bymanagemenrequirements

17 153 Cng c dng c Tools and supplies (instruments?)

18 154 Sn phm d dang (Expenses of) Work in progress

19 155 Thnh phm Finished goods

20 156 Hng ho Merchandise inventory

1561 Gi mua hng ho Purchase prices of merchandise


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1562 Chi ph mua hng Costs of purchases

1567

Hng ha btng sn Property21 157 Hng gi i bn Goods on consignment

22 158 Hng ha kho bo thu Goods in bobded warehouse

23 159 D phng gim gi hng tn kho Allowance for reduction in prices ofinventory

24 161 Chi s nghip Adminmistrative payments1611 Chi s nghip nm trc Administrative payments in previous year

1612

Chi s nghip nm nay

Administrative payments in this yearLoi 2: TI SN DI HN

CATEGORY 2: LONG-TERM ASSETS

25

211

Ti sn c nh hu hnh

Tangible fixed assets

2111 Nh ca, vt kin trc Buildings, architectural structures

2112

My mc, thit b

Machinery or equipment

2113 Phng tin vn ti, truyn dn Means of transport or transmission

2114 Thit b, dng c qun l Equipment or devices used for management

2115Cy lu nm, sc vt lm vic v chosn phm

Perennial plants, animals working and givingproducts

2118

Ti sn c nh khc

Other fixed assets

26 212 Ti sn c nh thuti chnh Fixed assets under a finance lease

27

213

Ti sn c nh v hnh

Intangible fixed assets

2131 Quyn s dng t Land use right

2132 Quyn pht hnh Distribution right

2133 Bn quyn, bng sng ch Copyright, patent

2134 Nhn hiu hng ho Trademarks of goods

2135 Phn mm my vi tnh Computer software

2136 Giy php v giy php nhng quyn Licence and franchising licence2138 TSC v hnh khc Other intangible fixed assets

28 214 Hao mn ti sn c nh Depreciation of fixed assets

2141 Hao mn TSC hu hnh Tangible fixed assets depreciation

2142 Hao mn TSC thu ti chnh Financially-leased fixed assets depreciation

2143

Hao mn TSC v hnh

Intangible fixed assets depreciation

2147 Hao mn bt ng sn u t Investment real estate depreciation29 217 Bt ng sn u t Investment real estate

30 221 u t vo cng ty con Investments in subsidiaries

31 222 Vn gp lin doanhCapital contribution to a joint ventureenterprise

32 223 u t vo cng ty lin kt Investment in an associated company

33 228 u t di hn khc Other long term investments

2281 C phiu Shares

2282 Tri phiu Bonds

2288 u t di hn khc Other long-term investments

34

229

D phng gim gi u t di hn

Provisions for reduction in prices of long-term investments

35 241 Xy dng c bn d dang Capital construction in progress

2411 Mua sm TSC Procurement of fixed assets2412 Xy dng c bn Capital construction2413 Sa cha ln ti sn c nh Major repair to fixed assets

36 242 Chi ph tr trc di hn Long-term prepaid expenses

37 243 Ti sn thu thu nhp hon li Deffered income tax assets38

244

K qu, k cc di hn

Long term collateral & deposit

Loi 3: N PHI TR CATEGORY 3: LIABILITIES


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39 311 Vay ngn hn Short-term loan

40 315 N di hn n hn phi tr Long-term debt falling due

41 331 Phi tr cho ngi bn Accounts payable to sellersDetailing eaentity

42 333Thu v cc khon phi npNh nc

Taxes and charges payable to the State

3331 Thu gi tr gia tng phi np VAT payable33311

Thu GTGT u ra

Output VAT

33312

Thu GTGT hng nhp khu

VAT on imports3332 Thu tiu th c bit Special Sales Tax

3333 Thu xut, nhp khu Export/Import Duties

3334 Thu thu nhp doanh nghip Business Income Tax (BIT)

3335 Thu thu nhp c nhn Personal Income Tax (PIT)

3336 Thu ti nguyn Natural resources tax

3337 Thu nh t, tin thu t Housing and land tax, land rental

3338 Cc loi thu khc Other types of tax

3339Ph, l ph v cc khon phi npkhc

Fess, charges and other items of payment

43 334 Phi tr ngi lao ng Payable to employees

3341

Phi tr cng nhn vin

Payables to government officials andemployees

3348

Phi tr ngi lao ng khc

Payables to other employees

44 335 Chi ph phi tr Expenses payable

45 336 Phi tr ni b Internal payables

46 337Thanh ton theo ti n khoch hp ng xy dng

Payments for completed work under aconstruction contract

47 338 Phi tr, phi np khc Other payable

3381 Ti sn tha ch gii quyt Suplus assets awaiting handling

3382 Kinh ph cng on Labour union budget

3383 Bo him x hi Social insurance

3384 Bo him y t Medical insurance

3385

Phi tr v c phn ho

Payables for equitisation3386

Nhnk qu, k cc ngn hn

Receipt of short-term deposit or collateral

3387 Doanh thu cha thc hin Unrealized revenue

3388 Phi tr, phi np khc Other payables

48 341 Vay di hn Long-term loan

49 342 N di hn Long-term debts

50 343 Tri phiu pht hnh Issued bonds

3431 Mnh gi tri phiu Bond face value3432 Chit khu tri phiu Bond discount

3433 Ph tri tri phiu Bond premium51 344 Nhn k qu, k cc di hn Receipt of long-term deposit or collateral

52

347

Thu thu nhp hon li phi tr

Deferred income tax

53 351Qu d phng tr c p m tvic lm

Provisions fund for severance allowances

54 352 D phng phi tr Provisions for payables55 353 Qu khen thng, phc li Reward and welfare funds

3531 Qu khen thng Reward fund

3532 Qu phc li Welfare fund

3533Qu phc li hnh thnhTSC

Reward fund used for fixed assets acquisition

3534Qu thng ban qun l i uhnh cng ty

Reward fund for the company's managementand executive board


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356Qu pht tri n khoa hc cngngh

Scientific and technological developmentfund

3561Qu pht trin khoa hc cngngh

Scientific and technological developmentfund

3561Qu phttrin khoa hc cngngh hnh thnh TSC

Scientific and technological developmentfund used for fixed assets acquisition

Loi 4: VN CH S HU CATEGORY 4: OWNEREQUITY

56

411

Ngun vn kinh doanh Source of business capital

4111 Vnu t ca ch s hu Owners investment capital4112

Thng d vn c phn Surplus of shareholders equity

4118 Vn khc Other capital

57 412 Chnh lch nh gi li ti sn Difference in property revaluation

58 413 Chnh lch t gi hi oi Foreign exchange differences

4131Chnh lch t gi h i oi nhgi li cui nm ti chnh

Difference in revaluation of foreign exchangeat the closing of a financial year

4132Chnh lch t gi hi oi tronggiai on u tXDCB

Foreign exchnage differences in the stage ofinvestment in capital construction

59 414 Qu u t pht trin Development investment fund

60 415 Qu d phng ti chnh Financial contingency fund

417Qu h tr ti c c u doanhnghip

Enterprise reorganization support fund

61 418Cc qu khc thuc v n chs hu

Other funds founded from owners equity

62 419 C phiu qu Tresury stocks

63 421 Li nhun cha phn phiUndistributed earnings (retainedearnings-USA)

4211Li nhun cha phn phi nmtrc

Previous year undistributed earnings

4212Li nhun cha phn ph i nmnay

This year undistributed earnings

64 441Ngun vn u t xy dng cbn

Source of capital invested in capitalconstruction

65 461 Ngun kinh ph s nghip Source of administrative budget

4611 Ngun kinh ph s nghip nmtrc

Source of administrative budget in theprevious year

4612Ngun kinh ph s nghip nmnay

Source of administrative budget in this year

66 466Ngu n kinh ph hnh thnhTSC

Budget resources used to acquire fixedassets

Loi 5: DOANH THU CATEGORY 5:REVENUES

67 511Doanh thu bn hng v cungcp dch v

Revenues from the sale of goods andprovision of services

Detailing b

5111 Doanh thu bn hng ha Revenue from sale of goods manageme

5112 Doanh thu bn cc thnh phm Revenue from sale of finished products requiremen

5113 Doanh thu cung cp dch v Revenue from provision of services

5114

Doanh thu tr cp, tr gi

Revenue from allowances or price subsidies

5117Doanh thu kinh doanh bt ngsn u t

Revenue from trade in invested property

68 512 Doanh thu bn hng ni b Revenue from internal sales5121 Doanh thu bn hng ho Revenue from sale of goods

5122

Doanh thu bn cc thnh phm

Revenue from sale of finished products

5123 Doanh thu cung cp dch v Revenue from provision of services

69 515 Doanh thu hot ng ti chnh Revenue from financial operations70 521 Chit khu thng mi Trade discount71 531 Hng bn b tr li Sale returns72 532 Gim gi bn hng Sale allowance


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Loi 6: CHI PH SN XUTKINH DOANH

CATEGORY 6: EXPENSES

73 611 Mua hng Purchase of goods Application

6111 Mua nguyn liu, vt liu Purchase of raw materials or materials the method

6112 Mua hng ha Merchandise purchasesperiodicainventory

74 621Chi ph nguyn liu, vt liutrc tip

Direct raw materials cost

75

622

Chi ph nhn cng trc tip

Direct labor cost

76 623 Chi ph s dng my thi cng Executing machine using cost Applicable

6231 Chi ph nhn cng Labor costconstructio

company

6232 Chi ph vt liu Material cost6233 Chi ph dng c sn xut Production tool cost

6234 Chi ph khu hao my thi cng Executing machine depreciation6237

Chi ph dch v mua ngoi

Outside purchasing services cost

6238 Chi ph bng tin khc Other cost in cash77 627 Chi ph sn xut chung Manufacturing overhead cost

6271 Chi ph nhn vin phn xng Employees cost

6272

Chi ph vt liu

Material cost

6273

Chi ph dng c sn xut

Production tool cost

6274 Chi ph khu haoTSC Fixed asset depreciation

6277

Chi ph dch v mua ngoi

Outside purchasing services cost

6278 Chi ph bng tin khc Other cost

78 631 Gi thnh sn xut Cost of productionMethod ofperiodicalinventory

79 632 Gi vn hng bn Cost of goods sold80

635

Chi ph ti chnh

Financial activities expenses

81 641 Chi ph bn hng Selling expenses

6411 Chi ph nhn vin Selling staff expense

6412

Chi ph vt liu, bao b

Material, packing expense

6413 Chi ph dng c, dng Tool and supplies expense

6414 Chi ph khu hao TSC Fixed asset depreciation expense

6415 Chi ph bo hnh Warranty expense6417 Chi ph dch v mua ngoi (Utilities) Outside purchasing services cost

6418 Chi ph bng tin khc Other expense in cash

82 642 Chi ph qun l doanh nghipGeneral & administration expenses(Enterprise management expenses)

6421 Chi ph nhn vin qun l Administrative staff expense

6422 Chi ph vt liu qun l Materials expense

6423 Chi ph dng vn phng Tools and stationery expense

6424

Chi ph khu hao TSC

Fixed asset depreciation expense

6425 Thu, ph v l ph Taxes, fees, charges6426 Chi ph d phng Provision expense

6427 Chi ph dch v mua ngoi Utilities6428 Chi ph bng tin khc Other cost in cash

Loi 7: THU NHP KHC CATEGORY 7 : OTHER INCOME

83 711 Thu nhp khc Other incomeLoi 8: CHI PH KHC

CATEGORY 8: OTHER EXPENSES

84 811 Chi ph khc Other expenses

85 821Chi ph thu thu nhp doanhnghip

Business Income tax expense


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8211 Chi ph thu TNDN hin hnh Current business income tax expense

8212

Chi ph thu TNDN hon li

Deffered business income tax expense

Loi 9: X C NH K T QUKINH DOANH

CATEGORY 9: INCOME SUMMARY

86 911 Xc nh kt qu kinh doanh Income summary

Loi 0: TI KHON NGOIBNG

CATEGORY 0: OFF BALANCE SHEETACCOUNTS

01 Ti sn thu ngoi Operating lease assets

02Vt t, hng ha nhn gi h,nhn gia cng

Goods held under trust or for processing

03Hng ho nhn bn h, nhnk gi, k cc

Goods received on consignment for sale,deposit

04 N kh i x l Bad debt written off

07 Ngoi t cc loi Foreign currencies

08 D ton chi s nghip, d n Enterprise, projec expenditure estimate

Prepared by Le Quang Sang- 9/2012

Documents

The Chart of Account