H thng ti khon k ton p dng cho cc doanh nghip/ ACCOUNTING SYSTEM FOR BUSINESS COMPANIE

o0o

STT /
No.

S hiu TK/
Account code

Cp 1/
Level 1
2

111

Cp 2/
Level 2
3

1111
1112
1113
2

112
1121
1122
1123

113
1131
1132

121
1211
1212

128
1281
1288

6
7
8

129
131
133
1331
1332

136
1361
1368

10

138
1381
1385
1388

11
12
13
14

139
141
142
144

Tn ti khon

Account Description

4
Loi 1: TI SN NGN HN
Tin mt
Tin Vit Nam
Ngoi t
Vng bc, kim kh qu, qu
Tin gi ngn hng
Tin Vit Nam
Ngoi t
Vng bc, kim kh qu, qu
Tin ang chuyn
Tin Vit Nam
Ngoi t
u t chng khon ngn hn
C phiu
Tri phiu, tn phiu, k phiu
u t ngn hn khc
Tin gi c k hn
u t ngn hn khc
D phng gim gi u t ngn hn
Phi thu ca khch hng
Thu GTGT c khu tr
Thu GTGT c KT ca hng ho, dch v
Thu GTGT c khu tr ca TSC

CURRENT ASSETS
Cash on hand
Vietnam dong
Foreign currency
Gold, metal, precious stone
Cash in bank
Vietnam dong
Foreign currency
Gold, metal, precious stone
Cash in transit
Vietnam dong
Foreign currency
Short term securities investment
Stock
Bond, treasury bill, exchange bill
Other short term investment
Time deposits
Other short term investment
Provision short term investment
Receivables from customers
VAT deducted
VAT deducted of goods, services
VAT deducted of fixed assets

Phi thu ni b
Vn kinh doanh cc n v trc thuc
Phi thu ni b khc
Phi thu khc
Ti sn thiu ch x l
Phi thu v c phn ho
Phi thu khc
D phng phi thu kh i
Tm ng
Chi ph tr trc ngn hn
Cm c, k cc, k qu ngn hn

Internal Receivables
Working capital from sub-units
Other internal receivables.
Other receivables
Shortage of assets awaiting resolution
Privatisation receivables
Other receivables
Provision for bad receivables
Advances (detailed by receivers)
Short-term prepaid expenses
Mortage, collateral & short term deposits

15
16

151
152

Hng mua ang i trn ng

Nguyn liu, vt liu

Purchased goods in transit

Raw materials

17
18
19
20

153
154
155
156

Cng c, dng c
Chi ph sn xut, kinh doanh d dang
Thnh phm
Hng ha
Gi mua hng ha
Chi ph thu mua hng ha
Hng ho bt ng sn
Hng gi i bn
Hng ho kho bo thu

Instrument & tools

Cost for work in process
Finished products
Goods
Purchase rate
Cost for purchase
Real estate
Entrusted goods for sale
Goods in tax-suspension warehouse

D phng gim gi hng tn kho

Chi s nghip
Chi s nghip nm trc
Chi s nghip nm nay

Provision for devaluation of stocks

Administrative expenses
Administrative expenses for previous year
Administrative expenses for current year

Loi 2: TI SN DI HN
Ti sn c nh hu hnh
Nh ca, vt kin trc
My mc, thit b
Phng tin vn ti, truyn dn
Thit b, dng c qun l
Cy lu nm, sc vt lm vic v cho sn phm
Ti sn c nh khc
Ti sn c nh thu ti chnh
Ti sn c nh v hnh
Quyn s dng t
Quyn pht hnh
Bn quyn, bng sng ch
Nhn hiu hng ho
Phn mm my vi tnh
Giy php v giy php nhng quyn
TSC v hnh khc
Hao mn ti sn c nh
Hao mn TSC hu hnh
Hao mn TSC thu ti chnh
Hao mn TSC v hnh
Hao mn bt ng sn u t
Bt ng sn u t
u t vo cng ty con
Vn gp lin doanh

LONG-TERM ASSETS
Tangible fixed assets
Building & architectonic model
Equipment & machine
Transportation & transmit instrument
Instruments & tools for management
Long term trees, working & killed animals
Other fixed assets
Fixed assets of finance leasing
Intangible fixed assets
Land using right
Establishment & productive right
Patents & creations
Trademark
Software
License & concession license
Other intangible fixed assets
Depreciation of fixed assets
Tangible fixed assets depreciation
Financial leasing fixed assets depreciation
Intangible fixed assets depreciation
Investment real estate depreciation
Investment real estate
Investment in equity of subsidiaries
Joint venture capital contribution

1561
1562
1567
21
22

157
158

23
24

159
161
1611
1612

25

211
2111
2112
2113
2114
2115
2118

26
27

212
213
2131
2132
2133
2134
2135
2136
2138

28

214
2141
2142
2143
2147

29
30
31

217
221
222

32
33

223
228
2281
2282
2288

34
35

229
241
2411
2412
2413

36
37
38

242
243
244

39
40
41
42

311
315
331
333
3331
33311
33312
3332
3333
3334
3335
3336
3337
3338
3339

43

334
3341
3348

44
45
46
47

335
336
337
338
3381
3382
3383
3384
3385
3386

u t vo cng ty lin kt
u t di hn khc
C phiu
Tri phiu
u t di hn khc
D phng gim gi u t di hn
Xy dng c bn d dang
Mua sm TSC
Xy dng c bn
Sa cha ln ti sn c nh
Chi ph tr trc di hn
Ti sn thu thu nhp hon li
K qu, k cc di hn

Investment in joint-venture
Other long term investments
Stocks
Bonds
Other long-term investment
Provision for long term investment devaluation
Capital construction in process
Fixed assets purchases
Capital construction
Major repair of fixed assets
Long-term prepaid expenses
Deffered income tax assets
Long term collateral & deposit

Loi 3: N PHI TR
Vay ngn hn
N di hn n hn phi tr
Phi tr cho ngi bn
Thu v cc khon phi np Nh nc
Thu gi tr gia tng phi np
Thu GTGT u ra
Thu GTGT hng nhp khu
Thu tiu th c bit
Thu xut, nhp khu
Thu thu nhp doanh nghip
Thu thu nhp c nhn
Thu ti nguyn
Thu nh t, tin thu t
Cc loi thu khc
Ph, l ph v cc khon phi np khc
Phi tr ngi lao ng
Phi tr cng nhn vin
Phi tr ngi lao ng khc
Chi ph phi tr
Phi tr ni b
Thanh ton theo tin k hoch hp ng xy dng
Phi tr, phi np khc
Ti sn tha ch gii quyt
Kinh ph cng on
Bo him x hi
Bo him y t
Phi tr v c phn ho
Nhn k qu, k cc ngn hn

LIABILITIES
Short-term loan
Long term loans due to date
Payable to seller
Taxes and payable to state budget
Value Added Tax (VAT)
VAT output
VAT for imported goods
Special consumption tax
Import & export duties
Profit tax
Personal income tax
Natural resource tax
Land & housing tax, land rental charges
Other taxes
Fee & charge & other payables
Payable to employees
Payable to employees
Payable to other employees
Accruals
Intercompany payable
Construction contract progress payment due to customers
Other payable
Surplus assets awaiting for resolution
Trade Union fees
Social insurance
Health insurance
Privatization payable
Short-term deposits received

3387
3388
48
49
50

341
342
343
3431
3432
3433

51
52
53
54

344
347
351
352

55

411
4111
4112
4118

56
57

412
413
4131
4132

58
59
60
61
62

414
415
418
419
421
4211
4212

63

431
4311
4312
4313

64
65

441
461
4611
4612

66

466

67

511
5111

Doanh thu cha thc hin

Phi tr, phi np khc

Unrealized turnover
Other payable

Vay di hn
N di hn
Tri phiu pht hnh
Mnh gi tri phiu
Chit khu tri phiu
Ph tri tri phiu
Nhn k qu, k cc di hn
Thu thu nhp hon li phi tr
Qu d phng tr cp mt vic lm
D phng phi tr

Long-term borrowing
Long-term liabilites
Issued bond
Bond face value
Bond discount
Additional bond
Long-term deposits received
Deferred income tax
Provisions fund for severance allowances
Provisions for payables

Loi 4: VN CH S HU
Ngun vn kinh doanh
Vn u t ca ch s hu
Thng d vn c phn
Vn khc
Chnh lch nh gi li ti sn
Chnh lch t gi hi oi
Chnh lch t gi hi oi nh gi li cui nm ti chnh
Chnh lch t gi hi oi trong giai on u t XDCB
Qu u t pht trin
Qu d phng ti chnh
Cc qu khc thuc vn ch s hu
C phiu qu
Li nhun cha phn phi
Li nhun cha phn phi nm trc
Li nhun cha phn phi nm nay
Qu khen thng, phc li
Qu khen thng
Qu phc li
Qu phc li hnh thnh TSC
Ngun vn u t xy dng c bn
Ngun kinh ph s nghip
Ngun kinh ph s nghip nm trc
Ngun kinh ph s nghip nm nay
Ngun kinh ph hnh thnh TSC

RESOURCES
Working capital
Paid-in capital
Share premium
Other capital
Differences upon asset revaluation
Foreign exchange differences
Foreign exchange differences revaluation at the end fiscal year
Foreign exchange differences in period capital construction
investment
Investment & development funds
Financial reserve funds
Other funds
Stock funds
Undistributed earnings
Previous year undistributed earnings
This year undistributed earnings
Bonus & welfare funds
Bonus fund
Welfare fund
Welfare fund used to acquire fixed assets
Construction investment fund
Budget resources
Precious year budget resources
This year budget resources
Budget resources used to acquire fixed assets

Loi 5: DOANH THU

Doanh thu bn hng v cung cp dch v
Doanh thu bn hng ha

Sales
Goods sale

REVENUE

5112
5113
5114
5117
68

512
5121
5122
5123

69
70
71
72

515
521
531
532

73

611
6111
6112

74
75
76

621
622
623
6231
6232
6233
6234
6237
6238

77

627
6271
6272
6273
6274
6277
6278

78
79
80
81

631
632
635
641
6411
6412
6413
6414
6415
6417

Doanh thu bn cc thnh phm

Doanh thu cung cp dch v
Doanh thu tr cp, tr gi
Doanh thu kinh doanh bt ng sn u t
Doanh thu bn hng ni b
Doanh thu bn hng ho
Doanh thu bn cc thnh phm
Doanh thu cung cp dch v
Doanh thu hot ng ti chnh
Chit khu thng mi
Hng bn b tr li
Gim gi bn hng

Finished product sale

Services sale
Subsidization sale
Investment real estate sale
Internal gross sales
Goods sale
Finished product sale
Services sale
Financial activities income
Sale discount
Sale returns
Devaluation of sale price

Loi 6: CHI PH SN XUT KINH DOANH

Mua hng
Mua nguyn liu, vt liu
Mua hng ha
Chi ph nguyn liu, vt liu trc tip
Chi ph nhn cng trc tip
Chi ph s dng my thi cng
Chi ph nhn cng
Chi ph vt liu
Chi ph dng c sn xut
Chi ph khu hao my thi cng
Chi ph dch v mua ngoi
Chi ph bng tin khc
Chi ph sn xut chung
Chi ph nhn vin phn xng
Chi ph vt liu
Chi ph dng c sn xut
Chi ph khu hao TSC
Chi ph dch v mua ngoi
Chi ph bng tin khc
Gi thnh sn xut
Gi vn hng bn
Chi ph ti chnh
Chi ph bn hng
Chi ph nhn vin
Chi ph vt liu, bao b
Chi ph dng c, dng
Chi ph khu hao TSC
Chi ph bo hnh
Chi ph dch v mua ngoi

COST FOR PRODUCTION & BUSINESS

Purchase
Raw material purchases
Goods purchases
Direct raw materials cost
Direct labor cost
Executing machine using cost
Labor cost
Material cost
Production tool cost
Executing machine depreciation
Outside purchasing services cost
Other cost
General operation cost
Employees cost
Material cost
Production tool cost
Fixed asset depreciation
Outside purchasing services cost
Other cost
Production cost
Cost of goods sold
Financial activities expenses
Selling expenses
Employees cost
Material, packing cost
Tool cost
Fixed asset depreciation
Warranty cost
Outside purchasing services cost

6418
82

642
6421
6422
6423
6424
6425
6426
6427
6428

Chi ph bng tin khc

Chi ph qun l doanh nghip
Chi ph nhn vin qun l
Chi ph vt liu qun l
Chi ph dng vn phng
Chi ph khu hao TSC
Thu, ph v l ph
Chi ph d phng
Chi ph dch v mua ngoi
Chi ph bng tin khc

Other cost
General & administration expenses
Employees cost
Tools cost
Stationery cost
Fixed asset depreciation
Taxes, fees, charges
Provision cost
Outside purchasing services cost
Other cost

Loi 7: THU NHP KHC

83

711

84
85

811
821
8211
8212

86

911

1
2
3
4
7
8

OTHER INCOME

Thu nhp khc

Other income

Loi 8: CHI PH KHC

Chi ph khc
Chi ph thu thu nhp doanh nghip
Chi ph thu TNDN hin hnh
Chi ph thu TNDN hon li

OTHER EXPENSES
Other expenses
Business Income tax charge
Current business income tax charge
Deffered business income tax charge

Loi 9: XC NH KT QU KINH DOANH

Xc nh kt qu kinh doanh

EVALUATION OF BUSINESS RESULTS

Evaluation of business results

Loi 0: TI KHON NGOI BNG

Ti sn thu ngoi
Vt t, hng ha nhn gi h, nhn gia cng
Hng ho nhn bn h, nhn k gi, k cc
N kh i x l
Ngoi t cc loi
D ton chi s nghip, d n

OFF BALANCE SHEET ITEMS

Operating lease assets
Goods held under trust or for processing
Goods received on consignment for sale, deposit
Bad debt written off
Foreign currencies
Enterprise, projec expenditure estimate

c doanh nghip/ ACCOUNTING SYSTEM FOR BUSINESS COMPANIES

o0o

Ghi ch / Notes
5

Chi tit theo tng ngn hng/ Details for each bank account

Chi tit theo i tng / Details as each customer

Chi tit theo i tng

Chi tit theo yu cu qun l

n v XNK c lp kho bo thu / Applied for the companies which

have Tax-suspension warehouse

Chi tit theo i tng

DN xy lp c thanh ton theo TKH

Cng ty c phn

Cng ty c phn

p dng cho DNNN

Dng cho cc C.ty, TC.ty
c ngun kinh ph

Chi tit theo yu cu qun l

p dng khi c bn hng ni b

p dng cho n v xy lp / Applied for construction companies

Phng php kim k nh k

Chi tit theo hot ng / Details as activities

Chi tit theo hot ng / Details as activities

Chi tit theo yu cu qun l / Details for management requirement