diff --git a/data/import/AccountingVN-COA-QD15-VN.csv b/data/import/AccountingVN-COA-QD15-VN.csv new file mode 100644 index 0000000000..bc2cae72cb --- /dev/null +++ b/data/import/AccountingVN-COA-QD15-VN.csv @@ -0,0 +1,591 @@ +[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 diff --git a/data/import/AccountingVN-COA-QD15-VN.ods b/data/import/AccountingVN-COA-QD15-VN.ods new file mode 100644 index 0000000000..2f9c4a2abe Binary files /dev/null and b/data/import/AccountingVN-COA-QD15-VN.ods differ