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VAS - Chart of Accounts (Under Decision No 15)
VAS - Chart of Accounts (Under Decision No 15)
121 Short term security investment 121 §Çu t chøng kho¸n ng¾n h¹n
1211 Shares 1211 Cæ phiÕu
1212 Bonds, bills 1212 Tr¸i phiÕu, tÝn phiÕu, kú phiÕu
128 Other short term investments 128 §Çu t ng¾n h¹n kh¸c
1281 Time deposit 1281 TiÒn göi cã kú h¹n
1288 Other short term investment 1288 §Çu t ng¾n h¹n kh¸c
129 Provision for devaluation of 129 Dù phßng gi¶m gi¸ ®Çu t ng¾n h¹n
short term investment
139 Provision for doubtful debts 139 Dù phßng ph¶i thu khã ®ßi
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141 Advances 141 T¹m øng
142 Short-term prepaid expenses 142 Chi phÝ tr¶ tríc ng¾n h¹n
144 Short term pledges, collateral, 144 CÇm cè, ký cîc, ký quü ng¾n h¹n
and deposit
154 Work in progress 154 Chi phÝ s¶n xuÊt, kinh doanh dë dang
158 Merchandise goods in bonded 158 Hµng hãa kho b¶o thuÕ
warehouse
159 Provision for decline in value of 159 Dù phßng gi¶m gi¸ hµng tån kho
inventories
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Code Description M· sè Tªn tµi kho¶n
Type 2 Non-current Assets TK lo¹i 2 Tµi s¶n dµi h¹n
211 Tangible Fixed Assets 211 Tµi s¶n cè ®Þnh h÷u h×nh
2111 Buildings and structures 2111 Nhµ cöa, vËt kiÕn tróc
2112 Machinery and equipment 2112 M¸y mãc, thiÕt bÞ
2113 Transportation and transmission 2113 Ph¬ng tiÖn vËn t¶i, truyÒn dÉn
equipment
2114 Office equipment 2114 ThiÕt bÞ, dông cô qu¶n lý
2115 Perennial trees, working and 2115 C©y l©u n¨m, sóc vËt lµm viÖc vµ cho
producing animals s¶n phÈm
2118 Other tangible fixed assets 2118 Tµi s¶n cè ®Þnh kh¸c
212 Finance lease assets 212 Tµi s¶n cè ®Þnh thuª tµi chÝnh
228 Other long term investments 228 §Çu t dµi h¹n kh¸c
2281 Shares 2281 Cæ phiÕu
2282 Bonds 2282 Tr¸i phiÕu
2288 Other long term investments 2288 §Çu t dµi h¹n kh¸c
229 Provision for devaluation of 229 Dù phßng gi¶m gi¸ ®Çu t dµi h¹n
long term investments
242 Long term prepaid expenses 242 Chi phÝ tr¶ tríc dµi h¹n
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243 Deferred tax assets 243 Tµi s¶n thuÕ thu nhËp ho·n l¹i
244 Long term deposit, pledges 244 Ký quü, ký cîc dµi h¹n
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Code Description M· sè Tªn tµi kho¶n
Type 3 Liabilities TK lo¹i 3 Nî ph¶i tr¶
315 Current portion of long term 315 Nî dµi h¹n ®Õn h¹n tr¶
loan
331 Account payables - trade 331 Ph¶i tr¶ cho ngêi b¸n
333 Taxes and obligation to State 333 ThuÕ vµ c¸c kho¶n ph¶i nép Nhµ
Budget níc
3331 Value Added Tax (VAT) 3331 ThuÕ gi¸ trÞ gia t¨ng (GTGT) ph¶i nép
33311 Output VAT 33311 ThuÕ GTGT ®Çu ra
33312 VAT on imported goods 33312 ThuÕ GTGT hµng nhËp khÈu
3332 Special consumption tax 3332 ThuÕ tiªu thô ®Æc biÖt
3333 Import and export duties 3333 ThuÕ xuÊt, nhËp khÈu
3334 Corporate income tax 3334 ThuÕ thu nhËp doanh nghiÖp
3335 Personal income tax 3335 ThuÕ thu nhËp c¸ nh©n
3336 Tax on use of natural resources 3336 ThuÕ tµi nguyªn
3337 Land and housing tax, land rental 3337 ThuÕ nhµ ®Êt, tiÒn thuª ®Êt
charges
3338 Other taxes 3338 C¸c lo¹i thuÕ kh¸c
3339 Fees, charges and other 3339 PhÝ, lÖ phÝ vµ c¸c kho¶n ph¶i nép kh¸c
payables
337 Progress payment due to 337 Thanh to¸n theo tiÕn ®é hîp ®ång
construction contract x©y dùng
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3432 Discount of securities 3432 ChiÕt khÊu tr¸i phiÕu
3433 Excess of securities 3433 Phô tréi tr¸i phiÕu
344 Long term deposits, pledges 344 NhËn ký quü, ký cîc dµi h¹n
received
347 Deferred tax liabilities 347 ThuÕ thu nhËp ho·n l¹i ph¶i tr¶
351 Provision for unemployment 351 Quü dù phßng trî cÊp mÊt viÖc lµm
fund
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Code Description M· sè Tªn tµi kho¶n
Type 4 Owner’s Equity TK lo¹i 4 Nguån vèn chñ së h÷u
412 Differences from assets 412 Chªnh lÖch ®¸nh gi¸ l¹i tµi s¶n
revaluation
413 Foreign exchange differences 413 Chªnh lÖch tû gi¸ hèi ®o¸i
4131 Foreign exchange differences at 4131 Chªnh lÖch tû gi¸ hèi ®o¸i ®¸nh gi¸ l¹i
balanced date cuèi n¨m tµi chÝnh
4132 Foreign exchange differences 4132 Chªnh lÖch tû gi¸ hèi ®o¸i trong giai ®o¹n
under construction period ®Çu t XDCB
418 Other funds under owner’s 418 C¸c quü kh¸c thuéc vèn chñ së h÷u
equity
431 Welfare and reward funds 431 Quü khen thëng phóc lîi
4311 Reward funds 4311 Quü khen thëng
4312 Welfare funds 4312 Quü phóc lîi
4313 Welfare funds used for fixed 4313 Quü phóc lîi ®· h×nh thµnh TSC§
assets investments
441 Capital expenditure funds 441 Nguån vèn ®Çu t x©y dùng c¬ b¶n
461 Subsidy funds from state 461 Nguån kinh phÝ sù nghiÖp
budget
4611 Prior year 4611 Nguån kinh phÝ sù nghiÖp n¨m tríc
4612 Current year 4612 Nguån kinh phÝ sù nghiÖp n¨m nay
466 Funds invested in fixed assets 466 Nguån kinh phÝ ®· h×nh thµnh TSC§
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Code Description M· sè Tªn tµi kho¶n
Type 5 Revenue TK lo¹i 5 Doanh thu
515 Financial income 515 Doanh thu ho¹t ®éng tµi chÝnh
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Code Description M· sè Tªn tµi kho¶n
Type 6 Costs of Production and TK lo¹i 6 Chi phÝ s¶n xuÊt kinh doanh
Business
611 Purchase (used for periodic 611 Mua hµng (¸p dông cho ph¬ng ph¸p
inventory method) kiÓm kª ®Þnh kú)
6111 Purchases of raw materials 6111 Mua nguyªn liÖu, vËt liÖu
6112 Purchase of goods 6112 Mua hµng hãa
621 Direct material costs 621 Chi phÝ nguyªn liÖu, vËt liÖu trùc tiÕp
622 Direct labor cost 622 Chi phÝ nh©n c«ng trùc tiÕp
623 Construction machinery 623 Chi phÝ sö dông m¸y thi c«ng
running costs
6231 Labor cost 6231 Chi phÝ nh©n c«ng
6232 Material costs 6232 Chi phÝ vËt liÖu
6233 Tools and instrument expenses 6233 Chi phÝ dông cô s¶n xuÊt
6234 Depreciation expenses 6234 Chi khÊu hao m¸y thi c«ng
6237 External services hired 6237 Chi phÝ dÞch vô mua ngoµi
6238 Other expenses paid in cash 6238 Chi phÝ b»ng tiÒn kh¸c
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Code Description M· sè Tªn tµi kho¶n
Type 7 Other Income Lo¹i 7 Thu nhËp kh¸c
711 Other Income 711 Thu nhËp kh¸c
821 Corporate income tax expenses 821 Chi phÝ thuÕ thu nhËp doanh nghiÖp
8211 Current income tax expenses 8211 Chi phÝ thuÕ TNDN hiÖn hµnh
8212 Deferred tax expenses 8212 Chi phÝ thuÕ TNDN ho·n l¹i
Type 9 Income summary Lo¹i 9 X¸c ®Þnh kÕt qu¶ kinh doanh
911 Income summary 911 X¸c ®Þnh kÕt qu¶ kinh doanh
002 Goods held under trust or for 002 VËt t hµng hãa gi÷ hé, nhËn gia
processing c«ng
003 Consignment goods held for 003 Hµng hãa nhËn b¸n hé, nhËn ký göi,
sales ký cîc
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