TRIAL BALANCE SHEET-BAÛNG CAÂN ÑOÁI TAØI KHOAÛN

FROM/TÖØ THAÙNG 01/2022 TO/ ÑEÁN THAÙNG 10/2022

Taøi khoaûn Cha Maõ taøi khoaûn TK tham chieáu Teân taøi khoaûn Teân taøi khoaûn Tieáng Anh
Main A/C Account Code Refference Account Name Account Name in English
111 Tieàn maët Cash
111 1111 Tieàn maët Vieät Nam Cash on hand - Vietnamese Dong
112 Tieàn göûi ngaân haøng Cash in Bank
112 1121 Tieàn Vieät Nam Cash in Bank - Vienamese currency
112 1122 Ngoaïi teä Cash in Bank - Foreign currency
131 Phaûi thu cuûa khaùch haøng Receivables from customers
133 Thueá GTGT ñöôïc khaáu tröø VAT
133 1331 Thueá GTGT ñöôïc khaáu tröø cuûa haøng hoaù, dòch vuï VAT In
138 Phaûi thu khaùc Other receivables
138 1388 Phaûi thu khaùc Others
152 Nguyeân lieäu , vaät lieäu Raw materials
154 Chi phí saûn xuaát , kinh doanh dôû dang Cost for work in process
155 Thaønh phaåm Finished products
156 Haøng hoùa Goods
156 1561 Giaù mua haøng hoùa Purchase rate
211 Taøi saûn coá ñònh höõu hình Tangible fixed assets
211 2111 Nhaø cöûa, vaät kieán truùc Land
211 2112 Maùy moùc, thieát bò Buiding and architectonic model
211 2113 Phöông tieän vaän taûi, truyeàn daãn Equipment and machine
211 2114 Thieát bò, duïng cuï quaûn lyù Transportation and transmit instrument

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 214 Hao moøn taøi saûn coá ñònh Depreciation of fixed assets
214 2141 Hao moøn TSCÑ höõu hình Of tangible assets
242 Chi phí traû tröôùc daøi haïn Long-term prepaid
243 Taøi saûn thueá thu nhaäp hoaõn laïi Pending income tax asset
244 Kyù quyõ , kyù cöôïc daøi haïn Long term collateral and deposit
331 Phaûi traû cho ngöôøi baùn Account payable
333 Thueá vaø caùc khoaûn phaûi noäp Nhaø nöôùc Taxes and transfer to Goverment
333 33311 Thueá GTGT ñaàu ra VAT out
333 3334 Thueá thu nhaäp doanh nghieäp Profit tax
333 3335 Thueá thu nhaäp caù nhaân Capital earnings
333 3338 Caùc loaïi thueá khaùc Other taxes
334 Phaûi traû ngöôøi lao ñoäng Employee payments
334 3341 Phaûi traû coâng nhaân vieân Employee payments (Internal)
335 Chi phí phaûi traû Payable expenses
338 Phaûi traû , phaûi noäp khaùc Other payables
338 3382 Kinh phí Coâng ñoaøn Trade union fees
338 3383 Baûo hieåm xaõ hoäi Social insurance
338 3384 Baûo hieåm y teá Health insurance
338 3388 Phaûi traû , phaûi noäp khaùc Others
338 3389 Baûo hieåm thaát nghieäp Out of job insurance
411 Nguoàn voán kinh doanh Working capital
411 4111 Voán ñaàu tö cuûa chuû sôû höõu Owner capital
421 Lôïi nhuaän chöa phaân phoái Undistributed surplus
421 4211 Lôïi nhuaän chöa phaân phoái naêm tröôùc Previous year's surplus
421 4212 Lôïi nhuaän chöa phaân phoái naêm nay Current year's surplus
511 Doanh thu baùn haøng vaø cung caáp dòch vuï Sale turnover
511 5111 Doanh thu baùn haøng hoùa From good sale
511 5112 Doanh thu baùn caùc thaønh phaåm From products sale
515 Doanh thu hoaït ñoäng taøi chính Financial income

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 621 Chi phí nguyeân lieäu , vaät lieäu tröïc tieáp Costs of direct raw material
622 Chi phí nhaân coâng tröïc tieáp Costs for direct labour
627 Chi phí saûn xuaát chung Costs for general operations
627 6273 Chi phí duïng cuï saûn xuaát Production instruments
627 6274 Chi phí khaáu hao TSCÑ Depreciation of fixed assets
627 6277 Chi phí dòch vuï mua ngoaøi External services
632 Giaù voán haøng baùn Original rate of goods for sale
635 Chi phí taøi chính Financial expense
641 Chi phí baùn haøng Sale costs
641 6412 Chi phí vaät lieäu, bao bì Materials and wrapping
641 6417 Chi phí dòch vuï mua ngoaøi External services
642 Chi phí quaûn lyù doanh nghieäp Enterprise administration costs
642 6421 Chi phí nhaân vieân quaûn lyù Manager
642 6422 Chi phí vaät lieäu quaûn lyù Aministrative instruments
642 6423 Chi phí ñoà duøng vaên phoøng Office's equipment
642 6425 Thueá , phí vaø leä phí Taxes , fees and chages
642 6427 Chi phí dòch vuï mua ngoaøi External services
642 6428 Chi phí baèng tieàn khaùc Other Expenses
711 Thu nhaäp khaùc Other income
811 Chi phí khaùc Other costs
911 Xaùc ñònh keát quaû kinh doanh Evaluation of business results
TOÅNG COÄNG

Keá toaùn
Accountant

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 Ñaàu kyø Nôï Ñaàu kyø Coù Phaùt sinh Nôï Phaùt sinh Coù Luõy keá Nôï
Opening Balance Debit Opening Balance Credit This Period Debit This Period Credit YTD Debit

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 Keá toaùn tröôûng
Chief Accountant

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 Luõy keá Coù Cuoái kyø Nôï Cuoái kyø Coù Chi tieát
YTD Credit Closing Balance Debit Closing Balance Credit Detail

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 Ngaøy ... Thaùng ... Naêm .....
Giaùm ñoác
Director

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