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FR [2887759] - ChartOfAccount for Vietnam - 3.54a 

https://sourceforge.net/tracker/?func=detail&atid=883808&aid=2887759&group_id=176962
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trifonnt 2009-11-01 21:37:04 +00:00
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[Account_Value],[Account_Name],[Account_Description],[Account_Type],[Account_Sign],[Account_Document],[Account_Summary],[Default_Account],[Account_Parent]
1,Current assets and short term investments,,Asset,,,Yes,,
111,Cash in hand,,Asset,,,Yes,,1
11110000,VND Cash in hand,11110000,Asset,,Yes,No,CB_ASSET_ACCT,111
11120000,Foreign currencies – USD,,Asset,,,No,,111
11130000,Gold-silver-precious stones,,Asset,,,No,,111
112,Cash at Bank,,Asset,,,Yes,,1
11211000,Cash at Bank-VND demand account,,Asset,,Yes,No,B_ASSET_ACCT,112
11212000,Cash at Bank-VND account at VCB Hai Duong,,Asset,,Yes,No,B_UNALLOCATEDCASH_ACCT,112
11211200,Cash at Bank-unknown origin,,Asset,,Yes,No,B_UNIDENTIFIED_ACCT,112
11222000,Foreign cash in bank – Capital account,,Asset,,,No,,112
11223000,Foreign cash in bank – USD demand account,,Asset,,,No,,112
113,Cash in transit,,Asset,,,Yes,,1
11310000,Cash in transit,,Asset,,Yes,No,CB_CASHTRANSFER_ACCT,113
11320000,Bank in transit,,Asset,,Yes,No,B_INTRANSIT_ACCT,113
121,Short term security investment,,Asset,,,Yes,,1
12110000,Shares,,Asset,,,No,,121
12120000,Bonds - bills,,Asset,,,No,,121
128,Other short - term investments,,Asset,,,Yes,,1
12810000,Time deposit,,Asset,,,No,,128
12820000,Current investments,,Asset,,,No,,128
12830000,Intercompany short term investments,,Asset,,,No,,128
12840000,Other short term investments,,Asset,,,No,,128
12880000,Other short term investment,,Asset,,,No,,128
129,Provision for devaluation of short term investment,,Asset,,,Yes,,1
131,Account receivables-trade,,Asset,,,Yes,,1
13110000,Account receivables-trade,,Asset,,Yes,No,C_RECEIVABLE_ACCT,131
13111000,Long term trade receivable,,Asset,,Yes,No,,131
13112000,Regular trade debtor,,Asset,,Yes,No,,131
13113000,Post-dated checks- bills receivable,,Asset,,Yes,No,,131
13114000,Doubtful trade debtors,,Asset,,Yes,No,,131
13115000,Discounted bills,,Asset,,Yes,No,,131
13116000,Intercompany debtors,,Asset,,Yes,No,,131
13117000,Invoices to be sent,,Asset,,Yes,No,,131
13118000,Creditnotes to be received,,Asset,,Yes,No,,131
13120000,Account receivables-services,,Asset,,Yes,No,C_RECEIVABLE_SERVICES_ACCT,131
13150000,Advances to suppliers,,Asset,,Yes,No,V_PREPAYMENT_ACCT,131
13160000,Account receivables without invoice,,Asset,,Yes,No,NOTINVOICEDRECEIVABLES_ACCT,131
13180000,Other Account receivables,,Asset,,,No,,131
133,Deductible VAT,,Asset,,,Yes,,1
13310000,Deductible VAT for goods and services,,Asset,,Yes,No,T_CREDIT_ACCT,133
13320000,Deductible for fixed assets,,Asset,,,No,,133
136,Inter-company receivables,,Asset,,,Yes,,1
13610000,Working capital provided to sub-untils by holding company,,Asset,,,No,,136
13680000,Other inter-company receivables,,Asset,,Yes,No,INTERCOMPANYDUEFROM_ACCT,136
138,Other receivables,,Asset,,,Yes,,1
13810000,Shortage of assets awaiting for resolution,,Asset,,,No,,138
13850000,Receivables from equitizing activities,,Asset,,,No,,138
13880000,Others,,Asset,,,No,,138
13881000,Long term other receivable,,Asset,,,No,,138
13882000,Withholding tax es and other taxes prepayment,,Asset,,,No,,138
13883000,Income taxes prepayment,,Asset,,,No,,138
13884000,Other debtors,,Asset,,,No,,138
139,Provision for doubtful debts,,Asset,,,Yes,,1
13900000,Provision for doubtful debts,,Asset,,,No,,139
13910000,Provision on long term trade receivable,,Asset,,,No,,139
13920000,Provision on long term other receivable,,Asset,,,No,,139
13930000,Provision for bad debts,,Asset,,,No,,139
13940000,Provision on other debtors,,Asset,,,No,,139
141,Advances,,Asset,,,Yes,,1
14110000,Advances for employees,,Asset,,Yes,No,E_PREPAYMENT_ACCT,141
142,Short- term prepaid expenses,,Asset,,,Yes,,1
14210000,Short- term prepaid expenses,,Asset,,,No,,142
144,Short term pledges- collateral and deposit,,Asset,,,Yes,,1
14410000,Short term pledges- collateral and deposit,,Asset,,,No,,144
151,Goods in transit,,Asset,,,Yes,,1
15110000,Goods in transit,,Asset,,,Yes,,151
15120000,Goods received without invoice,,Asset,,Yes,No,NOTINVOICEDRECEIPTS_ACCT,151
152,Raw materials,,Asset,,,Yes,,1
15210000,Raw materials,,Asset,,,No,P_TRADEDISCOUNTREC_ACCT,152
15211000,Packaging material,,Asset,,,No,P_TRADEDISCOUNTREC_ACCT,152
153,Tools and supplies,,Asset,,,Yes,,1
15310000,Tools and supplies,,Asset,,,No,,153
154,Work in progress,,Asset,,,Yes,,1
15410000,Work in progress,,Asset,,Yes,No,PJ_WIP_ACCT,154
155,Finished goods,,Asset,,,Yes,,1
15510000,Finished goods,,Asset,,Yes,No,P_ASSET_ACCT,155
15511000,Finished manufactured goods,,Asset,,Yes,No,,155
15512000,Finished purchased goods,,Asset,,Yes,No,,155
15513000,Subproducts and residuals,,Asset,,Yes,No,,155
15514000,Other stock,,Asset,,Yes,No,,155
15520000,Finished goods-project,,Asset,,Yes,No,PJ_ASSET_ACCT,155
156,Merchandise goods,,Asset,,,Yes,,1
15610000,Purchase costs,,Asset,,Yes,No,W_INVENTORY_ACCT,156
15620000,Incidental expenses,,Asset,,Yes,No,,156
15670000,Merchandise real-estate,,Asset,,,No,,156
157,Goods on consignment,,Asset,,,Yes,,1
15710000,Goods on consignment,,Asset,,,No,,157
158,Merchandise goods in bonded warehouse,,Asset,,,Yes,,1
15810000,Merchandise goods in bonded warehouse,,Asset,,,No,,158
159,Provision for decline in value of inventories,,Asset,,,Yes,,1
15910000,Provision for decline in value of inventories,,Asset,,,No,,159
15911000,provision on raw materials,,Asset,,,No,,159
15912000,provision on packaging materials,,Asset,,,No,,159
15913000,provision on work in progress,,Asset,,,No,,159
15914000,Provision on finished (manufactured) goods,,Asset,,,No,,159
15915000,Provision on finished (purchased) goods,,Asset,,,No,,159
15916000,Provision on subproducts,,Asset,,,No,,159
15917000,provision on stock in transit,,Asset,,,No,,159
15918000,provision on other stocks,,Asset,,,No,,159
2,Non-current assets,,Asset,,,Yes,,
211,Tangible Fixed Assets,,Asset,,,Yes,,2
21110000,Buildings and structures,,Asset,,,No,,211
21120000,Machinery and equipment,,Asset,,,No,,211
21130000,Transportation and transmission equipment,,Asset,,,No,,211
21140000,Office equipment,,Asset,,,No,,211
21150000,Perennial trees-working and producing animals,,Asset,,,No,,211
21180000,Other tangible fixed assets,,Asset,,,No,,211
212,Finance lease assets,,Asset,,,Yes,,2
21210000,Finance lease assets,,Asset,,,No,,212
213,Intangible fixed assets,,Asset,,,Yes,,2
21310000,Land use right,,Asset,,,No,,213
21320000,Mastheads and publishing titles,,Asset,,,No,,213
21330000,Copyrights- patents,,Asset,,,No,,213
21340000,Trade marks,,Asset,,,No,,213
21350000,Computer software,,Asset,,,No,,213
21360000,Licenses and franchises,,Asset,,,No,,213
21380000,Other intangible fixed assets,,Asset,,,No,,213
21381000,R&D expense,,Asset,,,No,,213
21382000,Industrial property,,Asset,,,No,,213
21383000,Prepayment for intangible assets,,Asset,,,No,,213
21384000,Other intangible assets,,Asset,,,No,,213
214,Accumulated depreciation of fixed assets,,Asset,,,Yes,,2
21410000,Depreciation of tangible assets,,Asset,,,No,,214
21411000,Dep Land and buildings,,Asset,,,No,,214
21412000,Dep Plant- machinery and equipment,,Asset,,,No,,214
21413000,Dep Furniture and vehicles,,Asset,,,No,,214
21414000,Dep Others,,Asset,,,No,,214
21420000,Depreciation of finance lease assets,,Asset,,,No,,214
21430000,Depreciation of intangible assets,,Asset,,,No,,214
21431000,Dep R&D expense,,Asset,,,No,,214
21432000,Dep Industrial property,,Asset,,,No,,214
21433000,Dep Goodwill,,Asset,,,No,,214
21434000,Dep Property transfer rights,,Asset,,,No,,214
21435000,Dep Computer software,,Asset,,,No,,214
21436000,Dep Prepayment for intangible assets,,Asset,,,No,,214
21437000,Dep Other intangible assets,,Asset,,,No,,214
21470000,Depreciation of investment property,,Asset,,,No,,214
217,Investment property,,Asset,,,Yes,,2
21710000,Investment property,,Asset,,,No,,217
221,Investments in subsidiary,,Asset,,,Yes,,2
22110000,Investments in subsidiary,,Asset,,,No,,221
222,Shares in joint venture,,Asset,,,Yes,,2
22210000,Shares in joint venture,,Asset,,,No,,222
223,Investments in associates,,Asset,,,Yes,,2
22310000,Investments in associates,,Asset,,,No,,223
228,Other long term investments,,Asset,,,Yes,,2
22810000,Shares,,Asset,,,No,,228
22820000,Bonds,,Asset,,,No,,228
22830000,Other long term investments,,Asset,,,No,,228
229,Provision for devaluation of long term investments,,Asset,,,Yes,,2
22910000,Provision for devaluation of long term investments,,Asset,,,No,,229
241,Construction in progress,,Asset,,,Yes,,2
24110000,Acquisition of fixed assets,,Asset,,,No,,241
24120000,Construction in progress,,Asset,,,No,,241
24130000,Extra-ordinary repairs,,Asset,,,No,,241
242,Long term prepayment expense,,Asset,,,Yes,,2
24210000,Long term prepayment expense,,Asset,,,No,,242
24220000,First establishment expense,,Asset,,,No,,242
24230000,Capital increase expense,,Asset,,,No,,242
24240000,Other expense to be amortized,,Asset,,,No,,242
24250000,Accumulated amortization of expense to be amortised,,Asset,,,No,,242
243,Deferred tax assets,,Asset,,,Yes,,2
24310000,Deferred tax assets,,Asset,,,No,,243
244,Long term deposit- pledges,,Asset,,,Yes,,2
24410000,Long term deposit- pledges,,Asset,,,No,,244
3,Liabilities,,Liability,,,Yes,,
311,Short term borrowing,,Liability,,,Yes,,3
31111000,Credit institution short term loans,,Liability,,,No,,311
31112000,Other short term loans,,Liability,,,No,,311
31113000,Third party portion of LT loan due within 1 year,,Liability,,,No,,311
31114000,Intercompany shorterm loans,,Liability,,,No,,311
31115000,Intercomany portion of LT due within 1 year,,Liability,,,No,,311
31116000,Portion of LT due within 1 year fin leasing and similar,,,,,,,
315,Current portion of long term loan,,Liability,,,Yes,,3
31510000,Current portion of long term loan,,Liability,,,No,,315
331,Payable to suppliers,,Liability,,,Yes,,3
33110000,Accounts Payable,,Liability,,Yes,No,V_LIABILITY_ACCT,331
33114000,Fixed assets creditors,,Liability,,Yes,No,,331
33115000,Bill of exchange payable,,Liability,,Yes,No,,331
33116000,Intercompany trade creditors,,Liability,,Yes,No,,331
33120000,Other services payables,,Liability,,Yes,No,V_LIABILITY_SERVICES_ACCT,331
33150000,Prepaid suppliers,,Liability,,Yes,No,C_PREPAYMENT_ACCT,331
33170000,Pending payable,,Liability,,Yes,No,B_PAYMENTSELECT_ACCT,331
33180000,Other payables,,Liability,,,No,,331
333,Taxes and obligation to State budget,,Liability,,,Yes,,3
3331,Value Added Tax (VAT),,Liability,,,Yes,,333
33311000,Output VAT,,Liability,,Yes,No,T_DUE_ACCT,3331
33312000,VAT on imported goods,,Liability,,,No,,3331
33320000,Special consumption tax,,Liability,,,No,,333
33330000,Import and export duties,,Liability,,,No,,333
33340000,Corporate income tax,,Liability,,,No,,333
33350000,Personal income tax,,Liability,,,No,,333
33360000,Tax on use of natural resources,,Liability,,,No,,333
33370000,Land and housing tax- land rental charges,,Liability,,,No,,333
33388000,Other taxes,,Liability,,Yes,No,WITHHOLDING_ACCT,333
33381000,Tax deduction,,Liability,,Yes,No,T_RECEIVABLES_ACCT,333
33390000,Fees- charges and other payables,,Liability,,Yes,No,T_LIABILITY_ACCT,333
334,Payable to employees,,Liability,,,Yes,,3
33410000,Payable to employees,,Liability,,,No,,334
33480000,Payables to other labourers,,Liability,,,No,,334
335,Accrual Expenses,,Liability,,,Yes,,3
33510000,Accrual Expenses,,Liability,,,No,,335
336,Inter-company payables,,Liability,,,Yes,,3
33610000,Inter-company payables,,Liability,,Yes,No,INTERCOMPANYDUETO_ACCT,336
337,Progress payment due to construction contract,,Liability,,,Yes,,3
33710000,Progress payment due to construction contract,,Liability,,,No,,337
338,Other payables,,Liability,,,Yes,,3
33810000,Surplus of assets awaiting resolution,,Liability,,,No,,338
33820000,Trade union fees,,Liability,,,No,,338
33830000,Social insurance,,Liability,,,No,,338
33840000,Health insurance,,Liability,,,No,,338
33850000,Payables of equitization activities,,Liability,,,No,,338
33860000,Short term deposits- pledges received,,Liability,,,No,,338
33870000,Un-earned revenue,,Liability,,Yes,No,UNEARNEDREVENUE_ACCT,338
33880000,Other payables,,Liability,,,No,,338
33881000,Other liabilities – non current portion,,Liability,,,No,,338
33882000,Other creditors,,Liability,,,No,,338
341,Long term borrowings,,Liability,,,Yes,,3
34110000,Long term borrowings,,Liability,,,No,,341
34111000,Subordinated loan,,Liability,,,No,,341
34112000,Credit institutions,,Liability,,,No,,341
34113000,Unsubordinated loan,,Liability,,,No,,341
34114000,Other loans,,Liability,,,No,,341
34115000,Intercompany long term loan,,Liability,,,No,,341
34116000,Suppliers,,Liability,,,No,,341
34117000,Bill of exchange payable,,Liability,,,No,,341
34118000,Advances received/ contract in progress,,Liability,,,No,,341
342,Long term liabilities,,Liability,,,Yes,,3
34210000,Long term liabilities,,Liability,,,No,,342
34220000,Financial leasing and similar obligation long term loan,,Liability,,,No,,342
343,Bond,,Liability,,,Yes,,3
34310000,Value of securities,,Liability,,,No,,343
34320000,Discount of securities,,Liability,,,No,,343
34330000,Excess of securities,,Liability,,,No,,343
344,Long term deposits- pledges received,,Liability,,,Yes,,3
34410000,Long term deposits- pledges received,,Liability,,,No,,344
347,Deferred tax liabilities,,Liability,,,Yes,,3
34710000,Deferred tax liabilities,,Liability,,,No,,347
351,Provision for unemployment fund,,Liability,,,Yes,,3
35110000,Provision for unemployment fund,,Liability,,,No,,351
352,Provision for payables,,Liability,,,Yes,,3
35210000,Provision for payables,,Liability,,,No,,352
4,Owner’s Equity,,Owner's Equity,,,Yes,,
411,Business Capital,,Owner's Equity,,,Yes,,4
41110000,Contributed capital,,Owner's Equity,,,No,,411
41120000,Capital surplus,,Owner's Equity,,,No,,411
41180000,Other capitals,,Owner's Equity,,,No,,411
412,Differences from assets revaluation,,Owner's Equity,,,Yes,,4
41210000,Differences from assets revaluation,,Owner's Equity,,,No,,412
413,Exchange rate difference,,Owner's Equity,,,Yes,,4
41310000,Exchange rate difference at closing balance date,,Owner's Equity,,Yes,No,UNREALIZEDGAIN_ACCT,413
41312000,Loss Exchange rate difference at closing balance date,,Owner's Equity,,Yes,No,UNREALIZEDLOSS_ACCT,413
41320000,Exchange rate difference in construction period,,Owner's Equity,,,No,,413
414,Investments and development fund,,Owner's Equity,,,Yes,,4
41410000,Investments and development fund,,Owner's Equity,,,No,,414
415,Financial reserve funds,,Owner's Equity,,,Yes,,4
41510000,Financial reserve funds,,Owner's Equity,,,No,,415
418,Financial reserve funds equity,,Owner's Equity,,,Yes,,4
41810000,Financial reserve funds equity,,Owner's Equity,,,No,,418
419,Stock fund,,Owner's Equity,,,Yes,,4
41910000,Stock fund,,Owner's Equity,,,No,,419
421,Retained earnings,,Owner's Equity,,,Yes,,4
42110000,Prior year earnings,,Owner's Equity,,,No,,421
42120000,Current year earnings,,Owner's Equity,,Yes,No,RETAINEDEARNING_ACCT,421
431,Welfare and reward funds,,Owner's Equity,,,Yes,,4
43110000,Reward funds,,Owner's Equity,,,No,,431
43120000,Welfare funds,,Owner's Equity,,,No,,431
43130000,Welfare funds used for fixed assets investments,,Owner's Equity,,,No,,431
441,Capital expenditure funds,,Owner's Equity,,,Yes,,4
44110000,Capital expenditure funds,,Owner's Equity,,,No,,441
461,Subsidy funds from state budget,,Owner's Equity,,,Yes,,4
46110000,Prior year,,Owner's Equity,,,No,,461
46120000,Current year,,Owner's Equity,,,No,,461
466,Funds invested in fixed assets,,Owner's Equity,,,Yes,,4
5,Revenue,,Revenue,,,Yes,,
511,Revenue,,Revenue,,,Yes,,5
51110000,Revenue from sale of merchandise,,Revenue,,Yes,No,P_REVENUE_ACCT,511
51120000,Revenue from sales of finished goods,,Revenue,,,No,,511
51130000,Revenue from services,,Revenue,,,No,,511
51140000,Revenue from government grants,,Revenue,,,No,,511
51150000,Revenue not yet issue invoice,,Revenue,,Yes,No,NOTINVOICEDREVENUE_ACCT,511
51170000,Revenue from investments property,,Revenue,,,No,,511
512,Inter-company revenue,,Revenue,,,Yes,,5
51210000,Revenue from sale of merchandise,,Revenue,,,No,,512
51220000,Revenue from sales of finished goods,,Revenue,,,No,,512
51230000,Revenue from services,,Revenue,,,No,,512
515,Revenue from financial activities,,Revenue,,,Yes,,5
51510000,Revenue from financial activities,,Revenue,,,No,,515
51511000,Realised exchange gain,,Revenue,,,No,,515
51512000,Bank and third party interest income long term loans,,Revenue,,,No,,515
51513000,Bank and third party interest income short term loans,,Revenue,,,No,,515
51514000,Intercompany interest income,,Revenue,,,No,,515
51515000,Customer interest income,,Revenue,,,No,,515
51516000,Other financial income,,Revenue,,,No,,515
51520000,Discount payment received,,Revenue,,Yes,No,PAYDISCOUNT_REV_ACCT,515
51530000,Bank interest,,Revenue,,Yes,No,B_INTERESTREV_ACCT,515
51540000,Gain on evaluating bank,,Revenue,,Yes,No,B_REVALUATIONGAIN_ACCT,515
51550000,Gain on foreign currencies payment,,Revenue,,Yes,No,REALIZEDGAIN_ACCT,515
521,Sales discounts,,Revenue,,,Yes,,5
52110000,Sales discounts,,Revenue,,Yes,No,P_TRADEDISCOUNTGRANT_ACCT,521
531,Sales returns,,Revenue,,,Yes,,5
53110000,Sales returns,,Revenue,,,No,,531
532,Sales rebates,,Revenue,,,Yes,,5
53210000,Sales rebates,,Revenue,,,No,,532
53220000,Free goods,,Revenue,,,No,,532
53230000,Off invoices rebate,,Revenue,,,No,,532
53240000,Rebate linked to transport and warehousing,,Revenue,,,No,,532
53250000,Intercompany discount,,Revenue,,,No,,532
6,Operating Costs,,Expense,,,Yes,,
611,Purchase,,Expense,,,Yes,,6
61110000,Purchases of raw materials,,Expense,,,No,,611
61120000,Purchase of goods,,Expense,,,No,,611
621,Direct material costs,,Expense,,,Yes,,6
622,Direct labor cost,,Expense,,,Yes,,6
62210000,Direct labor cost,,Expense,,,No,,622
62211000,Direct wages ( blue collar),,Expense,,,No,,622
62212000,Pre retirement,,Expense,,,No,,622
62213000,Termination contract,,Expense,,,No,,622
62214000,Expatriate package,,Expense,,,No,,622
62215000,Blue collar social security,,Expense,,,No,,622
62216000,Recruitment,,Expense,,,No,,622
62217000,Training and seminars,,Expense,,,No,,622
62218000,Traveling and entertainment,,Expense,,,No,,622
62219000,Canteen expense,,Expense,,,No,,622
62220000,Personnel insurance,,Expense,,,No,,622
62221000,Clothing and uniforms,,Expense,,,No,,622
62222000,Other personnel expenses,,Expense,,,No,,622
62223000,Pensions,,Expense,,,No,,622
623,Construction machinery running costs,,Expense,,,Yes,,6
62310000,Labor cost,,Expense,,,No,,623
62320000,Material costs,,Expense,,,No,,623
62330000,Tools and instrument expenses,,Expense,,,No,,623
62340000,Depreciation expenses,,Expense,,,No,,623
62370000,External services hired,,Expense,,,No,,623
62380000,Other expenses paid in cash,,Expense,,,No,,623
627,Factory overhead,,Expense,,,Yes,,6
62710000,Factory staff cost,,Expense,,,No,,627
62711000,Indirect salaries and bonus ( white collar),,Expense,,,No,,627
62712000,Pre retirement,,Expense,,,No,,627
62713000,Termination contract,,Expense,,,No,,627
62714000,Expatriate package,,Expense,,,No,,627
62715000,White collar social security,,Expense,,,No,,627
62720000,Material cost,,Expense,,,No,,627
62730000,Tools and instruments expenses,,Expense,,,No,,627
62740000,Fixed assets depreciation,,Expense,,,No,,627
62741000,Amortisation of expenses to be amortised,,Expense,,,No,,627
62742000,Amortisation of intangible assets other than goodwill,,Expense,,,No,,627
62743000,Amortisation tangible assets,,Expense,,,No,,627
62770000,Fixed assets depreciation,,Expense,,,No,,627
62780000,Other expenses paid in cash,,Expense,,,No,,627
62780100,Recruitment,,Expense,,,No,,627
62780200,Training and seminars,,Expense,,,No,,627
62780300,Traveling and entertainment,,Expense,,,No,,627
62780400,Canteen expense,,Expense,,,No,,627
62780500,Personnel insurance,,Expense,,,No,,627
62780600,Clothing and uniforms,,Expense,,,No,,627
62780700,Other personnel expenses,,Expense,,,No,,627
62780800,Pensions,,Expense,,,No,,627
62780900,Production suppliers,,Expense,,,No,,627
62781000,Documentation,,Expense,,,No,,627
62781100,Telephone and fax,,Expense,,,No,,627
62781200,Postage and express courier,,Expense,,,No,,627
62781300,Stationery and printing,,Expense,,,No,,627
62781400,Security,,Expense,,,No,,627
62781500,Non personnel insurance,,Expense,,,No,,627
62781600,Car insurance,,Expense,,,No,,627
62781700,Lorry insurance,,Expense,,,No,,627
62781800,Water,,Expense,,,No,,627
62781900,Gas,,Expense,,,No,,627
62782000,Electricity,,Expense,,,No,,627
62782100,Fuel,,Expense,,,No,,627
62782200,Car fuel,,Expense,,,No,,627
62782300,Lorry fuel,,Expense,,,No,,627
62782400,Other suppliers,,Expense,,,No,,627
62782500,Packaging development,,Expense,,,No,,627
62782600,Direct marketing campaigns,,Expense,,,No,,627
631,Production costs,,Expense,,,Yes,,6
63110000,Service costs,,Expense,,Yes,No,P_EXPENSE_ACCT,631
63120000,Clearing production costs,,Expense,,Yes,No,P_INVENTORYCLEARING_ACCT,631
63130000,Adjusting production costs,,Expense,,Yes,No,P_COSTADJUSTMENT_ACCT,631
632,Cost of goods sold,,Expense,,,Yes,,6
63210000,Cost of goods sold,,Expense,,Yes,No,P_COGS_ACCT,632
63220000,Stock difference,,Expense,,Yes,No,W_DIFFERENCES_ACCT,632
63230000,Stock adjustment,,Expense,,Yes,No,W_INVACTUALADJUST_ACCT,632
63240000,Difference between cost and net realizable value,,Expense,,Yes,No,W_REVALUATION_ACCT,632
63250000,Differnce between price and purchasing price,,Expense,,Yes,No,P_INVOICEPRICEVARIANCE_ACCT,632
63251000,Purchase price variance on material standard – P/O,,Expense,,Yes,No,,632
63252000,Purchase price variance on material deviation invoice – P/O,,Expense,,Yes,No,,632
63260000,Standard cost,,Expense,,Yes,No,P_PURCHASEPRICEVARIANCE_ACCT,632
63270000,Purchase variances,,Expense,,Yes,No,PPVOFFSET_ACCT,632
635,Financial expenses,,Expense,,,Yes,,6
63510000,Financial expenses,,Expense,,,No,,635
63511000,Provision for financial fixed assets,,Expense,,,No,,635
63512000,Write off financial assets,,Expense,,,No,,635
63513000,Provision for bad debts,,Expense,,,No,,635
63514000,Write off bad debt,,Expense,,,No,,635
63515000,Realised exchange loss,,Expense,,,No,,635
63516000,Bank and third party interest expense long term loans,,Expense,,,No,,635
63517000,Bank and third party interest expense short term loans,,Expense,,,No,,635
63518000,financial leasing interest,,Expense,,,No,,635
63519000,Intercompany interest expense,,Expense,,,No,,635
63520000,Suppliers interest expense,,Expense,,,No,,635
63521000,Customer interest charge,,Expense,,,No,,635
63522000,Supplier interest income,,Expense,,,No,,635
63520000,Bank charges,,Expense,,Yes,No,B_EXPENSE_ACCT,635
63530000,Payment discount,,Expense,,Yes,No,PAYDISCOUNT_EXP_ACCT,635
63540000,Bank's interest expenses,,Expense,,Yes,No,B_INTERESTEXP_ACCT,635
63550000,Loss on evaluating bank,,Expense,,Yes,No,B_REVALUATIONLOSS_ACCT,635
63560000,Loss on foreign currencies payment,,Expense,,Yes,No,REALIZEDLOSS_ACCT,635
641,Cost of goods sold,,Expense,,,Yes,,6
64110000,Staff expenses,,Expense,,,No,,641
64111000,Commissions to sales force,,Expense,,,No,,641
64112000,Pre retirement,,Expense,,,No,,641
64113000,Termination contract,,Expense,,,No,,641
64114000,Expatriate package,,Expense,,,No,,641
64120000,Material and packing materials,,Expense,,,No,,641
64130000,Tools and instruments expenses,,Expense,,,No,,641
64140000,Fixed assets depreciation,,Expense,,,No,,641
64141000,Amortisation goodwill,,Expense,,,No,,641
64142000,Amortisation of expenses to be amortised,,Expense,,,No,,641
64143000,Amortisation of intangible assets other than goodwill,,Expense,,,No,,641
64144000,Amortisation tangible assets,,Expense,,,No,,641
64150000,Warranty expenses,,Expense,,,No,,641
64170000,External services hired,,Expense,,,No,,641
64170100,Car maintenance,,Expense,,,No,,641
64170200,Lorry maintenance,,Expense,,,No,,641
64170300,Freight out,,Expense,,,No,,641
64170400,Design,,Expense,,,No,,641
64170500,Sample,,Expense,,,No,,641
64170600,Innovation and demo centre,,Expense,,,No,,641
64170700,Suppliers for demotration,,Expense,,,No,,641
64170800,Building rent,,Expense,,,No,,641
64170900,Documentation,,Expense,,,No,,641
64171000,Telephone and fax,,Expense,,,No,,641
64171100,Postage and express courier,,Expense,,,No,,641
64171200,Stationery and printing,,Expense,,,No,,641
64171300,Security,,Expense,,,No,,641
64171400,Non personnel insurance,,Expense,,,No,,641
64171500,Car insurance,,Expense,,,No,,641
64171600,Lorry insurance,,Expense,,,No,,641
64171700,Water,,Expense,,,No,,641
64171800,Gas,,Expense,,,No,,641
64171900,Electricity,,Expense,,,No,,641
64172000,Fuel,,Expense,,,No,,641
64172100,Car fuel,,Expense,,,No,,641
64172200,Lorry fuel,,Expense,,,No,,641
64172300,Other suppliers,,Expense,,,No,,641
64172400,Market research,,Expense,,,No,,641
64172500,Public relation campaigns,,Expense,,,No,,641
64172600,Advertising campaigns,,Expense,,,No,,641
64172700,Fairs and exhibitions,,Expense,,,No,,641
64172800,Development of point of sales material,,Expense,,,No,,641
64172900,Computer software licences,,Expense,,,No,,641
64173000,Computer software maintenance contracts,,Expense,,,No,,641
64173100,Computer software external assistance,,Expense,,,No,,641
64173200,Computer software other expenses,,Expense,,,No,,641
64173300,Computer hardware leasing,,Expense,,,No,,641
64173400,Computer hardware maintenance ex contracts,,Expense,,,No,,641
64173500,Computer hardware maintenance contracts,,Expense,,,No,,641
64173600,Computer hardware outsourcing,,Expense,,,No,,641
64173700,Computer hardware other expenses,,Expense,,,No,,641
64173800,IT telecom/data,,Expense,,,No,,641
64173900,IT telecom/internet,,Expense,,,No,,641
64180000,Other expenses paid in cash,,Expense,,,No,,641
64181000,Recruitment,,Expense,,,No,,641
64182000,Training and seminars,,Expense,,,No,,641
64183000,Traveling and entertainment,,Expense,,,No,,641
64184000,Canteen expense,,Expense,,,No,,641
64185000,Personnel insurance,,Expense,,,No,,641
64186000,Clothing and uniforms,,Expense,,,No,,641
64187000,Other personnel expenses,,Expense,,,No,,641
64188000,Pensions,,Expense,,,No,,641
64189000,Office suppliers,,Expense,,,No,,641
64190000,P/R and entertainment other than with customers,,Expense,,,No,,641
64191000,Sales meetings,,Expense,,,No,,641
642,Administrative expenses,,Expense,,,Yes,,6
64210000,Staff expenses,,Expense,,Yes,No,E_EXPENSE_ACCT,642
64211000,Director fees,,Expense,,Yes,No,,642
64212000,Pre retirement,,Expense,,Yes,No,,642
64213000,Termination contract,,Expense,,Yes,No,,642
64214000,Expatriate package,,Expense,,Yes,No,,642
64215000,Repairs and maintenance labour,,Expense,,Yes,No,,642
64220000,Office supply expenses,,Expense,,,No,,642
64230000,Office equipment expenses,,Expense,,,No,,642
64240000,Fixed assets depreciation,,Expense,,,No,,642
64241000,Amortisation of expenses to be amortised,,Expense,,,No,,642
64242000,Amortisation of intangible assets other than goodwill,,Expense,,,No,,642
64243000,Amortisation tangible assets,,Expense,,,No,,642
64250000,Taxes- fees and charges,,Expense,,,No,,642
64251000,Building related local taxes,,Expense,,,No,,642
64252000,Personnel related local taxes,,Expense,,,No,,642
64253000,Machinery related local taxes,,Expense,,,No,,642
64254000,Other local taxes,,Expense,,,No,,642
64255000,Car tax,,Expense,,,No,,642
64260000,Provision for expenses,,Expense,,Yes,No,WRITEOFF_ACCT,642
64261000,Write off obsolete stocks,,Expense,,Yes,No,,642
64262000,Provision for obsolete stocks,,Expense,,Yes,No,,642
64270000,External services hired,,Expense,,,No,CH_EXPENSE_ACCT,642
64270100,Royalties paid,,Expense,,,No,,642
64270200,Royalties received,,Expense,,,No,,642
64270300,Puracor fee expense,,Expense,,,No,,642
64270400,Puracor fee income,,Expense,,,No,,642
64270500,Repairs and maintenance spare parts and external labour,,Expense,,,No,,642
64270600,Environmental,,Expense,,,No,,642
64270700,Car maintenance,,Expense,,,No,,642
64270800,Car operating leasing,,Expense,,,No,,642
64270900,Lorry operating leasing,,Expense,,,No,,642
64271000,Documentation,,Expense,,,No,,642
64271100,Telephone and fax,,Expense,,,No,,642
64271200,Postage and express courier,,Expense,,,No,,642
64271300,Stationery and printing,,Expense,,,No,,642
64271400,Security,,Expense,,,No,,642
64271500,Non personnel insurance,,Expense,,,No,,642
64271600,Car insurance,,Expense,,,No,,642
64271700,Lorry insurance,,Expense,,,No,,642
64271800,Water,,Expense,,,No,,642
64271900,Gas,,Expense,,,No,,642
64272000,Electricity,,Expense,,,No,,642
64272100,Fuel,,Expense,,,No,,642
64272200,Car fuel,,Expense,,,No,,642
64272300,Lorry fuel,,Expense,,,No,,642
64272400,Other suppliers,,Expense,,,No,,642
64272500,Lawyers'fees,,Expense,,,No,,642
64272600,Audit fees,,Expense,,,No,,642
64272700,Tax advice fees,,Expense,,,No,,642
64272800,Accounting fees,,Expense,,,No,,642
64272900,Registration and legal fees,,Expense,,,No,,642
64273000,Kosher fee,,Expense,,,No,,642
64273100,Other outside services,,Expense,,,No,,642
64273200,Building rent,,Expense,,,No,,642
64273300,Bank charge,,Expense,,,No,,642
64273400,Bank guarantees,,Expense,,,No,,642
64273500,Website,,Expense,,,No,,642
64281000,Difference cash,,,,Yes,,CB_DIFFERENCES_ACCT,642
64288000,Other expenses paid in cash,,Expense,,Yes,No,CB_EXPENSE_ACCT,642
64288010,Recruitment,,Expense,,Yes,No,,642
64288020,Training and seminars,,Expense,,Yes,No,,642
64288030,Traveling and entertainment,,Expense,,Yes,No,,642
64288040,Canteen expense,,Expense,,Yes,No,,642
64288050,Personnel insurance,,Expense,,Yes,No,,642
64288060,Clothing and uniforms,,Expense,,Yes,No,,642
64288070,Other personnel expenses,,Expense,,Yes,No,,642
64288080,Pensions,,Expense,,Yes,No,,642
64288090,Forklift expenses,,Expense,,Yes,No,,642
64288100,Cleaning,,Expense,,Yes,No,,642
64288110,Pest control ,,Expense,,Yes,No,,642
64288120,Office suppliers,,Expense,,Yes,No,,642
64288130,Equipment renting and operating leasing,,Expense,,Yes,No,,642
64288140,Visit from group company,,Expense,,Yes,No,,642
64288150,Trade marks and patents,,Expense,,Yes,No,,642
64288160,Other provisions,,Expense,,Yes,No,,642
64288170,Write off other provision,,Expense,,Yes,No,,642
64288180,Other expenses,,Expense,,Yes,No,,642
64288190,Recharge from intercompany other than Puracor,,Expense,,Yes,No,,642
64288200,IT recharge from intercompany,,Expense,,Yes,No,,642
7,Other Income,,Revenue,,,Yes,,
711,Other Income,,Revenue,,,Yes,,7
71100000,Other Income,,Revenue,,Yes,No,CB_RECEIPT_ACCT,711
71120000,Other Income,,Revenue,,Yes,No,CH_REVENUE_ACCT,711
71121000,Gain on disposal of fixed assets,,Revenue,,Yes,No,,711
71122000,Monetary correction gain,,Revenue,,Yes,No,,711
71123000,Other operating income,,Revenue,,Yes,No,,711
71124000,Recharge to intercompany,,Revenue,,Yes,No,,711
71125000,IT recharge to intercompany,,Revenue,,Yes,No,,711
71130000,Gain on Bank payment,,Revenue,,Yes,No,B_SETTLEMENTGAIN_ACCT,711
8,Other Expenses,,Expense,,,Yes,,
811,Other Expenses,,Expense,,,Yes,,8
81100000,Other Expenses,,Expense,,Yes,No,,811
81110000,Losses on sales of fixed assets,,Expense,,Yes,No,,811
81120000,Monetary correction loss,,Expense,,Yes,No,,811
81130000,Miscellaneous ,,Expense,,Yes,No,,811
81140000,Fines,,Expense,,Yes,No,,811
821,Corporate income tax expenses,,Expense,,,Yes,,8
82110000,Current income tax expenses,,Expense,,Yes,No,T_EXPENSE_ACCT,821
82111000,Provision income taxes,,Expense,,Yes,No,,821
82112000,Income tax es paid actual year,,Expense,,Yes,No,,821
82113000,Income tax es paid previous year,,Expense,,Yes,No,,821
82114000,Deferred tax expenses,,Expense,,,No,,821
82130000,Loss on Bank payment,,Expense,,Yes,No,B_SETTLEMENTLOSS_ACCT,821
9,Income summary,,Expense,,,Yes,,
911,Income summary,,Expense,,,Yes,,9
91100000,Income summary,,Expense,,Yes,No,INCOMESUMMARY_ACCT,911
991, Suspense Account,,Expense,,,Yes,,9
99110000, Suspense Account,,Expense,,Yes,No,DEFAULT_ACCT,991
99120000,difference of reporting in foreign currencies,,Expense,,Yes,No,SUSPENSEBALANCING_ACCT,991
99130000,Suspense error,,Expense,,Yes,No,SUSPENSEERROR_ACCT,991
99140000,Difference due to rounding,,Expense,,Yes,No,CURRENCYBALANCING_ACCT,991
999,Commitment account,,Memo,,,Yes,,9
99950000,Purchasing commitment,,Memo,,Yes,No,COMMITMENTOFFSET_ACCT,999
99960000,Purchasing commitment,,Memo,,Yes,No,COMMITMENTOFFSETSALES_ACCT,999
1 [Account_Value] [Account_Name] [Account_Description] [Account_Type] [Account_Sign] [Account_Document] [Account_Summary] [Default_Account] [Account_Parent]
2 1 Current assets and short term investments Asset Yes
3 111 Cash in hand Asset Yes 1
4 11110000 VND Cash in hand 11110000 Asset Yes No CB_ASSET_ACCT 111
5 11120000 Foreign currencies – USD Asset No 111
6 11130000 Gold-silver-precious stones Asset No 111
7 112 Cash at Bank Asset Yes 1
8 11211000 Cash at Bank-VND demand account Asset Yes No B_ASSET_ACCT 112
9 11212000 Cash at Bank-VND account at VCB Hai Duong Asset Yes No B_UNALLOCATEDCASH_ACCT 112
10 11211200 Cash at Bank-unknown origin Asset Yes No B_UNIDENTIFIED_ACCT 112
11 11222000 Foreign cash in bank – Capital account Asset No 112
12 11223000 Foreign cash in bank – USD demand account Asset No 112
13 113 Cash in transit Asset Yes 1
14 11310000 Cash in transit Asset Yes No CB_CASHTRANSFER_ACCT 113
15 11320000 Bank in transit Asset Yes No B_INTRANSIT_ACCT 113
16 121 Short term security investment Asset Yes 1
17 12110000 Shares Asset No 121
18 12120000 Bonds - bills Asset No 121
19 128 Other short - term investments Asset Yes 1
20 12810000 Time deposit Asset No 128
21 12820000 Current investments Asset No 128
22 12830000 Intercompany short term investments Asset No 128
23 12840000 Other short term investments Asset No 128
24 12880000 Other short term investment Asset No 128
25 129 Provision for devaluation of short term investment Asset Yes 1
26 131 Account receivables-trade Asset Yes 1
27 13110000 Account receivables-trade Asset Yes No C_RECEIVABLE_ACCT 131
28 13111000 Long term trade receivable Asset Yes No 131
29 13112000 Regular trade debtor Asset Yes No 131
30 13113000 Post-dated checks- bills receivable Asset Yes No 131
31 13114000 Doubtful trade debtors Asset Yes No 131
32 13115000 Discounted bills Asset Yes No 131
33 13116000 Intercompany debtors Asset Yes No 131
34 13117000 Invoices to be sent Asset Yes No 131
35 13118000 Creditnotes to be received Asset Yes No 131
36 13120000 Account receivables-services Asset Yes No C_RECEIVABLE_SERVICES_ACCT 131
37 13150000 Advances to suppliers Asset Yes No V_PREPAYMENT_ACCT 131
38 13160000 Account receivables without invoice Asset Yes No NOTINVOICEDRECEIVABLES_ACCT 131
39 13180000 Other Account receivables Asset No 131
40 133 Deductible VAT Asset Yes 1
41 13310000 Deductible VAT for goods and services Asset Yes No T_CREDIT_ACCT 133
42 13320000 Deductible for fixed assets Asset No 133
43 136 Inter-company receivables Asset Yes 1
44 13610000 Working capital provided to sub-untils by holding company Asset No 136
45 13680000 Other inter-company receivables Asset Yes No INTERCOMPANYDUEFROM_ACCT 136
46 138 Other receivables Asset Yes 1
47 13810000 Shortage of assets awaiting for resolution Asset No 138
48 13850000 Receivables from equitizing activities Asset No 138
49 13880000 Others Asset No 138
50 13881000 Long term other receivable Asset No 138
51 13882000 Withholding tax es and other taxes prepayment Asset No 138
52 13883000 Income taxes prepayment Asset No 138
53 13884000 Other debtors Asset No 138
54 139 Provision for doubtful debts Asset Yes 1
55 13900000 Provision for doubtful debts Asset No 139
56 13910000 Provision on long term trade receivable Asset No 139
57 13920000 Provision on long term other receivable Asset No 139
58 13930000 Provision for bad debts Asset No 139
59 13940000 Provision on other debtors Asset No 139
60 141 Advances Asset Yes 1
61 14110000 Advances for employees Asset Yes No E_PREPAYMENT_ACCT 141
62 142 Short- term prepaid expenses Asset Yes 1
63 14210000 Short- term prepaid expenses Asset No 142
64 144 Short term pledges- collateral and deposit Asset Yes 1
65 14410000 Short term pledges- collateral and deposit Asset No 144
66 151 Goods in transit Asset Yes 1
67 15110000 Goods in transit Asset Yes 151
68 15120000 Goods received without invoice Asset Yes No NOTINVOICEDRECEIPTS_ACCT 151
69 152 Raw materials Asset Yes 1
70 15210000 Raw materials Asset No P_TRADEDISCOUNTREC_ACCT 152
71 15211000 Packaging material Asset No P_TRADEDISCOUNTREC_ACCT 152
72 153 Tools and supplies Asset Yes 1
73 15310000 Tools and supplies Asset No 153
74 154 Work in progress Asset Yes 1
75 15410000 Work in progress Asset Yes No PJ_WIP_ACCT 154
76 155 Finished goods Asset Yes 1
77 15510000 Finished goods Asset Yes No P_ASSET_ACCT 155
78 15511000 Finished manufactured goods Asset Yes No 155
79 15512000 Finished purchased goods Asset Yes No 155
80 15513000 Subproducts and residuals Asset Yes No 155
81 15514000 Other stock Asset Yes No 155
82 15520000 Finished goods-project Asset Yes No PJ_ASSET_ACCT 155
83 156 Merchandise goods Asset Yes 1
84 15610000 Purchase costs Asset Yes No W_INVENTORY_ACCT 156
85 15620000 Incidental expenses Asset Yes No 156
86 15670000 Merchandise real-estate Asset No 156
87 157 Goods on consignment Asset Yes 1
88 15710000 Goods on consignment Asset No 157
89 158 Merchandise goods in bonded warehouse Asset Yes 1
90 15810000 Merchandise goods in bonded warehouse Asset No 158
91 159 Provision for decline in value of inventories Asset Yes 1
92 15910000 Provision for decline in value of inventories Asset No 159
93 15911000 provision on raw materials Asset No 159
94 15912000 provision on packaging materials Asset No 159
95 15913000 provision on work in progress Asset No 159
96 15914000 Provision on finished (manufactured) goods Asset No 159
97 15915000 Provision on finished (purchased) goods Asset No 159
98 15916000 Provision on subproducts Asset No 159
99 15917000 provision on stock in transit Asset No 159
100 15918000 provision on other stocks Asset No 159
101 2 Non-current assets Asset Yes
102 211 Tangible Fixed Assets Asset Yes 2
103 21110000 Buildings and structures Asset No 211
104 21120000 Machinery and equipment Asset No 211
105 21130000 Transportation and transmission equipment Asset No 211
106 21140000 Office equipment Asset No 211
107 21150000 Perennial trees-working and producing animals Asset No 211
108 21180000 Other tangible fixed assets Asset No 211
109 212 Finance lease assets Asset Yes 2
110 21210000 Finance lease assets Asset No 212
111 213 Intangible fixed assets Asset Yes 2
112 21310000 Land use right Asset No 213
113 21320000 Mastheads and publishing titles Asset No 213
114 21330000 Copyrights- patents Asset No 213
115 21340000 Trade marks Asset No 213
116 21350000 Computer software Asset No 213
117 21360000 Licenses and franchises Asset No 213
118 21380000 Other intangible fixed assets Asset No 213
119 21381000 R&D expense Asset No 213
120 21382000 Industrial property Asset No 213
121 21383000 Prepayment for intangible assets Asset No 213
122 21384000 Other intangible assets Asset No 213
123 214 Accumulated depreciation of fixed assets Asset Yes 2
124 21410000 Depreciation of tangible assets Asset No 214
125 21411000 Dep Land and buildings Asset No 214
126 21412000 Dep Plant- machinery and equipment Asset No 214
127 21413000 Dep Furniture and vehicles Asset No 214
128 21414000 Dep Others Asset No 214
129 21420000 Depreciation of finance lease assets Asset No 214
130 21430000 Depreciation of intangible assets Asset No 214
131 21431000 Dep R&D expense Asset No 214
132 21432000 Dep Industrial property Asset No 214
133 21433000 Dep Goodwill Asset No 214
134 21434000 Dep Property transfer rights Asset No 214
135 21435000 Dep Computer software Asset No 214
136 21436000 Dep Prepayment for intangible assets Asset No 214
137 21437000 Dep Other intangible assets Asset No 214
138 21470000 Depreciation of investment property Asset No 214
139 217 Investment property Asset Yes 2
140 21710000 Investment property Asset No 217
141 221 Investments in subsidiary Asset Yes 2
142 22110000 Investments in subsidiary Asset No 221
143 222 Shares in joint venture Asset Yes 2
144 22210000 Shares in joint venture Asset No 222
145 223 Investments in associates Asset Yes 2
146 22310000 Investments in associates Asset No 223
147 228 Other long term investments Asset Yes 2
148 22810000 Shares Asset No 228
149 22820000 Bonds Asset No 228
150 22830000 Other long term investments Asset No 228
151 229 Provision for devaluation of long term investments Asset Yes 2
152 22910000 Provision for devaluation of long term investments Asset No 229
153 241 Construction in progress Asset Yes 2
154 24110000 Acquisition of fixed assets Asset No 241
155 24120000 Construction in progress Asset No 241
156 24130000 Extra-ordinary repairs Asset No 241
157 242 Long term prepayment expense Asset Yes 2
158 24210000 Long term prepayment expense Asset No 242
159 24220000 First establishment expense Asset No 242
160 24230000 Capital increase expense Asset No 242
161 24240000 Other expense to be amortized Asset No 242
162 24250000 Accumulated amortization of expense to be amortised Asset No 242
163 243 Deferred tax assets Asset Yes 2
164 24310000 Deferred tax assets Asset No 243
165 244 Long term deposit- pledges Asset Yes 2
166 24410000 Long term deposit- pledges Asset No 244
167 3 Liabilities Liability Yes
168 311 Short term borrowing Liability Yes 3
169 31111000 Credit institution short term loans Liability No 311
170 31112000 Other short term loans Liability No 311
171 31113000 Third party portion of LT loan due within 1 year Liability No 311
172 31114000 Intercompany shorterm loans Liability No 311
173 31115000 Intercomany portion of LT due within 1 year Liability No 311
174 31116000 Portion of LT due within 1 year fin leasing and similar
175 315 Current portion of long term loan Liability Yes 3
176 31510000 Current portion of long term loan Liability No 315
177 331 Payable to suppliers Liability Yes 3
178 33110000 Accounts Payable Liability Yes No V_LIABILITY_ACCT 331
179 33114000 Fixed assets creditors Liability Yes No 331
180 33115000 Bill of exchange payable Liability Yes No 331
181 33116000 Intercompany trade creditors Liability Yes No 331
182 33120000 Other services payables Liability Yes No V_LIABILITY_SERVICES_ACCT 331
183 33150000 Prepaid suppliers Liability Yes No C_PREPAYMENT_ACCT 331
184 33170000 Pending payable Liability Yes No B_PAYMENTSELECT_ACCT 331
185 33180000 Other payables Liability No 331
186 333 Taxes and obligation to State budget Liability Yes 3
187 3331 Value Added Tax (VAT) Liability Yes 333
188 33311000 Output VAT Liability Yes No T_DUE_ACCT 3331
189 33312000 VAT on imported goods Liability No 3331
190 33320000 Special consumption tax Liability No 333
191 33330000 Import and export duties Liability No 333
192 33340000 Corporate income tax Liability No 333
193 33350000 Personal income tax Liability No 333
194 33360000 Tax on use of natural resources Liability No 333
195 33370000 Land and housing tax- land rental charges Liability No 333
196 33388000 Other taxes Liability Yes No WITHHOLDING_ACCT 333
197 33381000 Tax deduction Liability Yes No T_RECEIVABLES_ACCT 333
198 33390000 Fees- charges and other payables Liability Yes No T_LIABILITY_ACCT 333
199 334 Payable to employees Liability Yes 3
200 33410000 Payable to employees Liability No 334
201 33480000 Payables to other labourers Liability No 334
202 335 Accrual Expenses Liability Yes 3
203 33510000 Accrual Expenses Liability No 335
204 336 Inter-company payables Liability Yes 3
205 33610000 Inter-company payables Liability Yes No INTERCOMPANYDUETO_ACCT 336
206 337 Progress payment due to construction contract Liability Yes 3
207 33710000 Progress payment due to construction contract Liability No 337
208 338 Other payables Liability Yes 3
209 33810000 Surplus of assets awaiting resolution Liability No 338
210 33820000 Trade union fees Liability No 338
211 33830000 Social insurance Liability No 338
212 33840000 Health insurance Liability No 338
213 33850000 Payables of equitization activities Liability No 338
214 33860000 Short term deposits- pledges received Liability No 338
215 33870000 Un-earned revenue Liability Yes No UNEARNEDREVENUE_ACCT 338
216 33880000 Other payables Liability No 338
217 33881000 Other liabilities – non current portion Liability No 338
218 33882000 Other creditors Liability No 338
219 341 Long term borrowings Liability Yes 3
220 34110000 Long term borrowings Liability No 341
221 34111000 Subordinated loan Liability No 341
222 34112000 Credit institutions Liability No 341
223 34113000 Unsubordinated loan Liability No 341
224 34114000 Other loans Liability No 341
225 34115000 Intercompany long term loan Liability No 341
226 34116000 Suppliers Liability No 341
227 34117000 Bill of exchange payable Liability No 341
228 34118000 Advances received/ contract in progress Liability No 341
229 342 Long term liabilities Liability Yes 3
230 34210000 Long term liabilities Liability No 342
231 34220000 Financial leasing and similar obligation long term loan Liability No 342
232 343 Bond Liability Yes 3
233 34310000 Value of securities Liability No 343
234 34320000 Discount of securities Liability No 343
235 34330000 Excess of securities Liability No 343
236 344 Long term deposits- pledges received Liability Yes 3
237 34410000 Long term deposits- pledges received Liability No 344
238 347 Deferred tax liabilities Liability Yes 3
239 34710000 Deferred tax liabilities Liability No 347
240 351 Provision for unemployment fund Liability Yes 3
241 35110000 Provision for unemployment fund Liability No 351
242 352 Provision for payables Liability Yes 3
243 35210000 Provision for payables Liability No 352
244 4 Owner’s Equity Owner's Equity Yes
245 411 Business Capital Owner's Equity Yes 4
246 41110000 Contributed capital Owner's Equity No 411
247 41120000 Capital surplus Owner's Equity No 411
248 41180000 Other capitals Owner's Equity No 411
249 412 Differences from assets revaluation Owner's Equity Yes 4
250 41210000 Differences from assets revaluation Owner's Equity No 412
251 413 Exchange rate difference Owner's Equity Yes 4
252 41310000 Exchange rate difference at closing balance date Owner's Equity Yes No UNREALIZEDGAIN_ACCT 413
253 41312000 Loss Exchange rate difference at closing balance date Owner's Equity Yes No UNREALIZEDLOSS_ACCT 413
254 41320000 Exchange rate difference in construction period Owner's Equity No 413
255 414 Investments and development fund Owner's Equity Yes 4
256 41410000 Investments and development fund Owner's Equity No 414
257 415 Financial reserve funds Owner's Equity Yes 4
258 41510000 Financial reserve funds Owner's Equity No 415
259 418 Financial reserve funds equity Owner's Equity Yes 4
260 41810000 Financial reserve funds equity Owner's Equity No 418
261 419 Stock fund Owner's Equity Yes 4
262 41910000 Stock fund Owner's Equity No 419
263 421 Retained earnings Owner's Equity Yes 4
264 42110000 Prior year earnings Owner's Equity No 421
265 42120000 Current year earnings Owner's Equity Yes No RETAINEDEARNING_ACCT 421
266 431 Welfare and reward funds Owner's Equity Yes 4
267 43110000 Reward funds Owner's Equity No 431
268 43120000 Welfare funds Owner's Equity No 431
269 43130000 Welfare funds used for fixed assets investments Owner's Equity No 431
270 441 Capital expenditure funds Owner's Equity Yes 4
271 44110000 Capital expenditure funds Owner's Equity No 441
272 461 Subsidy funds from state budget Owner's Equity Yes 4
273 46110000 Prior year Owner's Equity No 461
274 46120000 Current year Owner's Equity No 461
275 466 Funds invested in fixed assets Owner's Equity Yes 4
276 5 Revenue Revenue Yes
277 511 Revenue Revenue Yes 5
278 51110000 Revenue from sale of merchandise Revenue Yes No P_REVENUE_ACCT 511
279 51120000 Revenue from sales of finished goods Revenue No 511
280 51130000 Revenue from services Revenue No 511
281 51140000 Revenue from government grants Revenue No 511
282 51150000 Revenue not yet issue invoice Revenue Yes No NOTINVOICEDREVENUE_ACCT 511
283 51170000 Revenue from investments property Revenue No 511
284 512 Inter-company revenue Revenue Yes 5
285 51210000 Revenue from sale of merchandise Revenue No 512
286 51220000 Revenue from sales of finished goods Revenue No 512
287 51230000 Revenue from services Revenue No 512
288 515 Revenue from financial activities Revenue Yes 5
289 51510000 Revenue from financial activities Revenue No 515
290 51511000 Realised exchange gain Revenue No 515
291 51512000 Bank and third party interest income long term loans Revenue No 515
292 51513000 Bank and third party interest income short term loans Revenue No 515
293 51514000 Intercompany interest income Revenue No 515
294 51515000 Customer interest income Revenue No 515
295 51516000 Other financial income Revenue No 515
296 51520000 Discount payment received Revenue Yes No PAYDISCOUNT_REV_ACCT 515
297 51530000 Bank interest Revenue Yes No B_INTERESTREV_ACCT 515
298 51540000 Gain on evaluating bank Revenue Yes No B_REVALUATIONGAIN_ACCT 515
299 51550000 Gain on foreign currencies payment Revenue Yes No REALIZEDGAIN_ACCT 515
300 521 Sales discounts Revenue Yes 5
301 52110000 Sales discounts Revenue Yes No P_TRADEDISCOUNTGRANT_ACCT 521
302 531 Sales returns Revenue Yes 5
303 53110000 Sales returns Revenue No 531
304 532 Sales rebates Revenue Yes 5
305 53210000 Sales rebates Revenue No 532
306 53220000 Free goods Revenue No 532
307 53230000 Off invoices rebate Revenue No 532
308 53240000 Rebate linked to transport and warehousing Revenue No 532
309 53250000 Intercompany discount Revenue No 532
310 6 Operating Costs Expense Yes
311 611 Purchase Expense Yes 6
312 61110000 Purchases of raw materials Expense No 611
313 61120000 Purchase of goods Expense No 611
314 621 Direct material costs Expense Yes 6
315 622 Direct labor cost Expense Yes 6
316 62210000 Direct labor cost Expense No 622
317 62211000 Direct wages ( blue collar) Expense No 622
318 62212000 Pre retirement Expense No 622
319 62213000 Termination contract Expense No 622
320 62214000 Expatriate package Expense No 622
321 62215000 Blue collar social security Expense No 622
322 62216000 Recruitment Expense No 622
323 62217000 Training and seminars Expense No 622
324 62218000 Traveling and entertainment Expense No 622
325 62219000 Canteen expense Expense No 622
326 62220000 Personnel insurance Expense No 622
327 62221000 Clothing and uniforms Expense No 622
328 62222000 Other personnel expenses Expense No 622
329 62223000 Pensions Expense No 622
330 623 Construction machinery running costs Expense Yes 6
331 62310000 Labor cost Expense No 623
332 62320000 Material costs Expense No 623
333 62330000 Tools and instrument expenses Expense No 623
334 62340000 Depreciation expenses Expense No 623
335 62370000 External services hired Expense No 623
336 62380000 Other expenses paid in cash Expense No 623
337 627 Factory overhead Expense Yes 6
338 62710000 Factory staff cost Expense No 627
339 62711000 Indirect salaries and bonus ( white collar) Expense No 627
340 62712000 Pre retirement Expense No 627
341 62713000 Termination contract Expense No 627
342 62714000 Expatriate package Expense No 627
343 62715000 White collar social security Expense No 627
344 62720000 Material cost Expense No 627
345 62730000 Tools and instruments expenses Expense No 627
346 62740000 Fixed assets depreciation Expense No 627
347 62741000 Amortisation of expenses to be amortised Expense No 627
348 62742000 Amortisation of intangible assets other than goodwill Expense No 627
349 62743000 Amortisation tangible assets Expense No 627
350 62770000 Fixed assets depreciation Expense No 627
351 62780000 Other expenses paid in cash Expense No 627
352 62780100 Recruitment Expense No 627
353 62780200 Training and seminars Expense No 627
354 62780300 Traveling and entertainment Expense No 627
355 62780400 Canteen expense Expense No 627
356 62780500 Personnel insurance Expense No 627
357 62780600 Clothing and uniforms Expense No 627
358 62780700 Other personnel expenses Expense No 627
359 62780800 Pensions Expense No 627
360 62780900 Production suppliers Expense No 627
361 62781000 Documentation Expense No 627
362 62781100 Telephone and fax Expense No 627
363 62781200 Postage and express courier Expense No 627
364 62781300 Stationery and printing Expense No 627
365 62781400 Security Expense No 627
366 62781500 Non personnel insurance Expense No 627
367 62781600 Car insurance Expense No 627
368 62781700 Lorry insurance Expense No 627
369 62781800 Water Expense No 627
370 62781900 Gas Expense No 627
371 62782000 Electricity Expense No 627
372 62782100 Fuel Expense No 627
373 62782200 Car fuel Expense No 627
374 62782300 Lorry fuel Expense No 627
375 62782400 Other suppliers Expense No 627
376 62782500 Packaging development Expense No 627
377 62782600 Direct marketing campaigns Expense No 627
378 631 Production costs Expense Yes 6
379 63110000 Service costs Expense Yes No P_EXPENSE_ACCT 631
380 63120000 Clearing production costs Expense Yes No P_INVENTORYCLEARING_ACCT 631
381 63130000 Adjusting production costs Expense Yes No P_COSTADJUSTMENT_ACCT 631
382 632 Cost of goods sold Expense Yes 6
383 63210000 Cost of goods sold Expense Yes No P_COGS_ACCT 632
384 63220000 Stock difference Expense Yes No W_DIFFERENCES_ACCT 632
385 63230000 Stock adjustment Expense Yes No W_INVACTUALADJUST_ACCT 632
386 63240000 Difference between cost and net realizable value Expense Yes No W_REVALUATION_ACCT 632
387 63250000 Differnce between price and purchasing price Expense Yes No P_INVOICEPRICEVARIANCE_ACCT 632
388 63251000 Purchase price variance on material standard – P/O Expense Yes No 632
389 63252000 Purchase price variance on material deviation invoice – P/O Expense Yes No 632
390 63260000 Standard cost Expense Yes No P_PURCHASEPRICEVARIANCE_ACCT 632
391 63270000 Purchase variances Expense Yes No PPVOFFSET_ACCT 632
392 635 Financial expenses Expense Yes 6
393 63510000 Financial expenses Expense No 635
394 63511000 Provision for financial fixed assets Expense No 635
395 63512000 Write off financial assets Expense No 635
396 63513000 Provision for bad debts Expense No 635
397 63514000 Write off bad debt Expense No 635
398 63515000 Realised exchange loss Expense No 635
399 63516000 Bank and third party interest expense long term loans Expense No 635
400 63517000 Bank and third party interest expense short term loans Expense No 635
401 63518000 financial leasing interest Expense No 635
402 63519000 Intercompany interest expense Expense No 635
403 63520000 Suppliers interest expense Expense No 635
404 63521000 Customer interest charge Expense No 635
405 63522000 Supplier interest income Expense No 635
406 63520000 Bank charges Expense Yes No B_EXPENSE_ACCT 635
407 63530000 Payment discount Expense Yes No PAYDISCOUNT_EXP_ACCT 635
408 63540000 Bank's interest expenses Expense Yes No B_INTERESTEXP_ACCT 635
409 63550000 Loss on evaluating bank Expense Yes No B_REVALUATIONLOSS_ACCT 635
410 63560000 Loss on foreign currencies payment Expense Yes No REALIZEDLOSS_ACCT 635
411 641 Cost of goods sold Expense Yes 6
412 64110000 Staff expenses Expense No 641
413 64111000 Commissions to sales force Expense No 641
414 64112000 Pre retirement Expense No 641
415 64113000 Termination contract Expense No 641
416 64114000 Expatriate package Expense No 641
417 64120000 Material and packing materials Expense No 641
418 64130000 Tools and instruments expenses Expense No 641
419 64140000 Fixed assets depreciation Expense No 641
420 64141000 Amortisation goodwill Expense No 641
421 64142000 Amortisation of expenses to be amortised Expense No 641
422 64143000 Amortisation of intangible assets other than goodwill Expense No 641
423 64144000 Amortisation tangible assets Expense No 641
424 64150000 Warranty expenses Expense No 641
425 64170000 External services hired Expense No 641
426 64170100 Car maintenance Expense No 641
427 64170200 Lorry maintenance Expense No 641
428 64170300 Freight out Expense No 641
429 64170400 Design Expense No 641
430 64170500 Sample Expense No 641
431 64170600 Innovation and demo centre Expense No 641
432 64170700 Suppliers for demotration Expense No 641
433 64170800 Building rent Expense No 641
434 64170900 Documentation Expense No 641
435 64171000 Telephone and fax Expense No 641
436 64171100 Postage and express courier Expense No 641
437 64171200 Stationery and printing Expense No 641
438 64171300 Security Expense No 641
439 64171400 Non personnel insurance Expense No 641
440 64171500 Car insurance Expense No 641
441 64171600 Lorry insurance Expense No 641
442 64171700 Water Expense No 641
443 64171800 Gas Expense No 641
444 64171900 Electricity Expense No 641
445 64172000 Fuel Expense No 641
446 64172100 Car fuel Expense No 641
447 64172200 Lorry fuel Expense No 641
448 64172300 Other suppliers Expense No 641
449 64172400 Market research Expense No 641
450 64172500 Public relation campaigns Expense No 641
451 64172600 Advertising campaigns Expense No 641
452 64172700 Fairs and exhibitions Expense No 641
453 64172800 Development of point of sales material Expense No 641
454 64172900 Computer software licences Expense No 641
455 64173000 Computer software maintenance contracts Expense No 641
456 64173100 Computer software external assistance Expense No 641
457 64173200 Computer software other expenses Expense No 641
458 64173300 Computer hardware leasing Expense No 641
459 64173400 Computer hardware maintenance ex contracts Expense No 641
460 64173500 Computer hardware maintenance contracts Expense No 641
461 64173600 Computer hardware outsourcing Expense No 641
462 64173700 Computer hardware other expenses Expense No 641
463 64173800 IT telecom/data Expense No 641
464 64173900 IT telecom/internet Expense No 641
465 64180000 Other expenses paid in cash Expense No 641
466 64181000 Recruitment Expense No 641
467 64182000 Training and seminars Expense No 641
468 64183000 Traveling and entertainment Expense No 641
469 64184000 Canteen expense Expense No 641
470 64185000 Personnel insurance Expense No 641
471 64186000 Clothing and uniforms Expense No 641
472 64187000 Other personnel expenses Expense No 641
473 64188000 Pensions Expense No 641
474 64189000 Office suppliers Expense No 641
475 64190000 P/R and entertainment other than with customers Expense No 641
476 64191000 Sales meetings Expense No 641
477 642 Administrative expenses Expense Yes 6
478 64210000 Staff expenses Expense Yes No E_EXPENSE_ACCT 642
479 64211000 Director fees Expense Yes No 642
480 64212000 Pre retirement Expense Yes No 642
481 64213000 Termination contract Expense Yes No 642
482 64214000 Expatriate package Expense Yes No 642
483 64215000 Repairs and maintenance labour Expense Yes No 642
484 64220000 Office supply expenses Expense No 642
485 64230000 Office equipment expenses Expense No 642
486 64240000 Fixed assets depreciation Expense No 642
487 64241000 Amortisation of expenses to be amortised Expense No 642
488 64242000 Amortisation of intangible assets other than goodwill Expense No 642
489 64243000 Amortisation tangible assets Expense No 642
490 64250000 Taxes- fees and charges Expense No 642
491 64251000 Building related local taxes Expense No 642
492 64252000 Personnel related local taxes Expense No 642
493 64253000 Machinery related local taxes Expense No 642
494 64254000 Other local taxes Expense No 642
495 64255000 Car tax Expense No 642
496 64260000 Provision for expenses Expense Yes No WRITEOFF_ACCT 642
497 64261000 Write off obsolete stocks Expense Yes No 642
498 64262000 Provision for obsolete stocks Expense Yes No 642
499 64270000 External services hired Expense No CH_EXPENSE_ACCT 642
500 64270100 Royalties paid Expense No 642
501 64270200 Royalties received Expense No 642
502 64270300 Puracor fee expense Expense No 642
503 64270400 Puracor fee income Expense No 642
504 64270500 Repairs and maintenance spare parts and external labour Expense No 642
505 64270600 Environmental Expense No 642
506 64270700 Car maintenance Expense No 642
507 64270800 Car operating leasing Expense No 642
508 64270900 Lorry operating leasing Expense No 642
509 64271000 Documentation Expense No 642
510 64271100 Telephone and fax Expense No 642
511 64271200 Postage and express courier Expense No 642
512 64271300 Stationery and printing Expense No 642
513 64271400 Security Expense No 642
514 64271500 Non personnel insurance Expense No 642
515 64271600 Car insurance Expense No 642
516 64271700 Lorry insurance Expense No 642
517 64271800 Water Expense No 642
518 64271900 Gas Expense No 642
519 64272000 Electricity Expense No 642
520 64272100 Fuel Expense No 642
521 64272200 Car fuel Expense No 642
522 64272300 Lorry fuel Expense No 642
523 64272400 Other suppliers Expense No 642
524 64272500 Lawyers'fees Expense No 642
525 64272600 Audit fees Expense No 642
526 64272700 Tax advice fees Expense No 642
527 64272800 Accounting fees Expense No 642
528 64272900 Registration and legal fees Expense No 642
529 64273000 Kosher fee Expense No 642
530 64273100 Other outside services Expense No 642
531 64273200 Building rent Expense No 642
532 64273300 Bank charge Expense No 642
533 64273400 Bank guarantees Expense No 642
534 64273500 Website Expense No 642
535 64281000 Difference cash Yes CB_DIFFERENCES_ACCT 642
536 64288000 Other expenses paid in cash Expense Yes No CB_EXPENSE_ACCT 642
537 64288010 Recruitment Expense Yes No 642
538 64288020 Training and seminars Expense Yes No 642
539 64288030 Traveling and entertainment Expense Yes No 642
540 64288040 Canteen expense Expense Yes No 642
541 64288050 Personnel insurance Expense Yes No 642
542 64288060 Clothing and uniforms Expense Yes No 642
543 64288070 Other personnel expenses Expense Yes No 642
544 64288080 Pensions Expense Yes No 642
545 64288090 Forklift expenses Expense Yes No 642
546 64288100 Cleaning Expense Yes No 642
547 64288110 Pest control Expense Yes No 642
548 64288120 Office suppliers Expense Yes No 642
549 64288130 Equipment renting and operating leasing Expense Yes No 642
550 64288140 Visit from group company Expense Yes No 642
551 64288150 Trade marks and patents Expense Yes No 642
552 64288160 Other provisions Expense Yes No 642
553 64288170 Write off other provision Expense Yes No 642
554 64288180 Other expenses Expense Yes No 642
555 64288190 Recharge from intercompany other than Puracor Expense Yes No 642
556 64288200 IT recharge from intercompany Expense Yes No 642
557 7 Other Income Revenue Yes
558 711 Other Income Revenue Yes 7
559 71100000 Other Income Revenue Yes No CB_RECEIPT_ACCT 711
560 71120000 Other Income Revenue Yes No CH_REVENUE_ACCT 711
561 71121000 Gain on disposal of fixed assets Revenue Yes No 711
562 71122000 Monetary correction gain Revenue Yes No 711
563 71123000 Other operating income Revenue Yes No 711
564 71124000 Recharge to intercompany Revenue Yes No 711
565 71125000 IT recharge to intercompany Revenue Yes No 711
566 71130000 Gain on Bank payment Revenue Yes No B_SETTLEMENTGAIN_ACCT 711
567 8 Other Expenses Expense Yes
568 811 Other Expenses Expense Yes 8
569 81100000 Other Expenses Expense Yes No 811
570 81110000 Losses on sales of fixed assets Expense Yes No 811
571 81120000 Monetary correction loss Expense Yes No 811
572 81130000 Miscellaneous Expense Yes No 811
573 81140000 Fines Expense Yes No 811
574 821 Corporate income tax expenses Expense Yes 8
575 82110000 Current income tax expenses Expense Yes No T_EXPENSE_ACCT 821
576 82111000 Provision income taxes Expense Yes No 821
577 82112000 Income tax es paid actual year Expense Yes No 821
578 82113000 Income tax es paid previous year Expense Yes No 821
579 82114000 Deferred tax expenses Expense No 821
580 82130000 Loss on Bank payment Expense Yes No B_SETTLEMENTLOSS_ACCT 821
581 9 Income summary Expense Yes
582 911 Income summary Expense Yes 9
583 91100000 Income summary Expense Yes No INCOMESUMMARY_ACCT 911
584 991 Suspense Account Expense Yes 9
585 99110000 Suspense Account Expense Yes No DEFAULT_ACCT 991
586 99120000 difference of reporting in foreign currencies Expense Yes No SUSPENSEBALANCING_ACCT 991
587 99130000 Suspense error Expense Yes No SUSPENSEERROR_ACCT 991
588 99140000 Difference due to rounding Expense Yes No CURRENCYBALANCING_ACCT 991
589 999 Commitment account Memo Yes 9
590 99950000 Purchasing commitment Memo Yes No COMMITMENTOFFSET_ACCT 999
591 99960000 Purchasing commitment Memo Yes No COMMITMENTOFFSETSALES_ACCT 999

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