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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 2009-11-05 09:49:45 +00:00
parent d8d2972ba6
commit e73c17f59c
2 changed files with 315 additions and 585 deletions
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data/import/AccountingVN-COA-QD15-VN.csv
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[Account_Value],[Account_Name],[Account_Description],[Account_Type],[Account_Sign],[Account_Document],[Account_Summary],[Default_Account],[Account_Parent] [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,, 1,TÀI SẢN NGẮN HẠN,,Asset,,,Yes,,
111,Cash in hand,,Asset,,,Yes,,1 111,Tiền mặt,,Asset,,,Yes,,1
11110000,VND Cash in hand,11110000,Asset,,Yes,No,CB_ASSET_ACCT,111 11110000,Tiền mặt tại quỹ – VNĐ,,Asset,,Yes,No,CB_ASSET_ACCT,111
11120000,Foreign currencies – USD,,Asset,,,No,,111 11120000,Tiền mặt tại quỹ – USD,,Asset,,,No,,111
11130000,Gold-silver-precious stones,,Asset,,,No,,111 11130000,Vàng- bạc- kim khí quý- đá quý,,Asset,,,No,,111
112,Cash at Bank,,Asset,,,Yes,,1 112,Tiền gửi Ngân hàng,,Asset,,,Yes,,1
11211000,Cash at Bank-VND demand account,,Asset,,Yes,No,B_ASSET_ACCT,112 11211000,Tiền gửi ngân hàng – VNĐ,,Asset,,Yes,No,B_ASSET_ACCT,112
11212000,Cash at Bank-VND account at VCB Hai Duong,,Asset,,Yes,No,B_UNALLOCATEDCASH_ACCT,112 11211100,Tiền nhận được chưa phân bổ,,Asset,,Yes,No,B_UNALLOCATEDCASH_ACCT,112
11211200,Cash at Bank-unknown origin,,Asset,,Yes,No,B_UNIDENTIFIED_ACCT,112 11211200,Tiền gửi ko rõ nguồn gốc,,Asset,,Yes,No,B_UNIDENTIFIED_ACCT,112
11222000,Foreign cash in bank – Capital account,,Asset,,,No,,112 11220000,Tiền gửi ngân hàng – USD,,Asset,,,No,,112
11223000,Foreign cash in bank – USD demand account,,Asset,,,No,,112 11230000,Vàng- bạc- kim khí quý- đá quý,,Asset,,,No,,112
113,Cash in transit,,Asset,,,Yes,,1 113,Tiền đang chuyển,,Asset,,,Yes,,1
11310000,Cash in transit,,Asset,,Yes,No,CB_CASHTRANSFER_ACCT,113 11310000,Tiền mặt đang chuyển,,Asset,,Yes,No,CB_CASHTRANSFER_ACCT,113
11320000,Bank in transit,,Asset,,Yes,No,B_INTRANSIT_ACCT,113 11320000,Tiền ngân hàng đang chuyển,,Asset,,Yes,No,B_INTRANSIT_ACCT,113
121,Short term security investment,,Asset,,,Yes,,1 121,Đầu tư chứng khoán ngắn hạn,,Asset,,,Yes,,1
12110000,Shares,,Asset,,,No,,121 12110000,Cổ phiếu,,Asset,,,No,,121
12120000,Bonds - bills,,Asset,,,No,,121 12120000,Trái phiếu- tín phiếu- kỳ phiếu,,Asset,,,No,,121
128,Other short - term investments,,Asset,,,Yes,,1 128,Đầu tư ngắn hạn khác ,,Asset,,,Yes,,1
12810000,Time deposit,,Asset,,,No,,128 12810000,Tiền gửi có kỳ hạn ,,Asset,,,No,,128
12820000,Current investments,,Asset,,,No,,128 12880000,Đầu tư ngắn hạn khác,,Asset,,,No,,128
12830000,Intercompany short term investments,,Asset,,,No,,128 129,Dự phòng giảm giá đầu tư ngắn hạn,,Asset,,,Yes,,1
12840000,Other short term investments,,Asset,,,No,,128 131,Phải thu của khách hàng,,Asset,,,Yes,,1
12880000,Other short term investment,,Asset,,,No,,128 13110000,Phải thu thương mại,,Asset,,Yes,No,C_RECEIVABLE_ACCT,131
129,Provision for devaluation of short term investment,,Asset,,,Yes,,1 13120000,Phải thu dịch vụ,,Asset,,Yes,No,C_RECEIVABLE_SERVICES_ACCT,131
131,Account receivables-trade,,Asset,,,Yes,,1 13150000,Ứng trước cho nhà cung cấp,,Asset,,Yes,No,V_PREPAYMENT_ACCT,131
13110000,Account receivables-trade,,Asset,,Yes,No,C_RECEIVABLE_ACCT,131 13160000,Phải thu chưa có hóa đơn,,Asset,,Yes,No,NOTINVOICEDRECEIVABLES_ACCT,131
13111000,Long term trade receivable,,Asset,,Yes,No,,131 13180000,Phải thu khách hàng khác,,Asset,,,No,,131
13112000,Regular trade debtor,,Asset,,Yes,No,,131 133,Thuế GTGT được khấu trừ,,Asset,,,Yes,,1
13113000,Post-dated checks- bills receivable,,Asset,,Yes,No,,131 13310000,Thuế GTGT được khấu trừ của hàng hóa- dịch vụ,,Asset,,Yes,No,T_CREDIT_ACCT,133
13114000,Doubtful trade debtors,,Asset,,Yes,No,,131 13320000,Thuế GTGT được khấu trừ của TSCĐ,,Asset,,,No,,133
13115000,Discounted bills,,Asset,,Yes,No,,131 136,Phải thu nội bộ,,Asset,,,Yes,,1
13116000,Intercompany debtors,,Asset,,Yes,No,,131 13610000,Vốn kinh doanh ở các đơn vị trực thuộc,,Asset,,,No,,136
13117000,Invoices to be sent,,Asset,,Yes,No,,131 13680000,Phải thu nội bộ khác,,Asset,,Yes,No,INTERCOMPANYDUEFROM_ACCT,136
13118000,Creditnotes to be received,,Asset,,Yes,No,,131 138,Phải thu khác,,Asset,,,Yes,,1
13120000,Account receivables-services,,Asset,,Yes,No,C_RECEIVABLE_SERVICES_ACCT,131 13810000,Tài sản thiếu chờ xử lý,,Asset,,,No,,138
13150000,Advances to suppliers,,Asset,,Yes,No,V_PREPAYMENT_ACCT,131 13850000,Phải thu về cổ phần hoá,,Asset,,,No,,138
13160000,Account receivables without invoice,,Asset,,Yes,No,NOTINVOICEDRECEIVABLES_ACCT,131 13880000,Phải thu khác,,Asset,,,No,,138
13180000,Other Account receivables,,Asset,,,No,,131 139,Dự phòng phải thu khó đòi ,,Asset,,,Yes,,1
133,Deductible VAT,,Asset,,,Yes,,1 13900000,Dự phòng phải thu khó đòi ,,Asset,,,No,,139
13310000,Deductible VAT for goods and services,,Asset,,Yes,No,T_CREDIT_ACCT,133 141,Tạm ứng,,Asset,,,Yes,,1
13320000,Deductible for fixed assets,,Asset,,,No,,133 14110000,Tạm ứng cho nhân viên,,Asset,,Yes,No,E_PREPAYMENT_ACCT,141
136,Inter-company receivables,,Asset,,,Yes,,1 142,Chi phí trả trước ngắn hạn,,Asset,,,Yes,,1
13610000,Working capital provided to sub-untils by holding company,,Asset,,,No,,136 14210000,Chi phí trả trước ngắn hạn,,Asset,,,No,,142
13680000,Other inter-company receivables,,Asset,,Yes,No,INTERCOMPANYDUEFROM_ACCT,136 144,Cầm cố- ký quỹ- ký cược ngắn hạn,,Asset,,,Yes,,1
138,Other receivables,,Asset,,,Yes,,1 14410000,Cầm cố- ký quỹ- ký cược ngắn hạn,,Asset,,,No,,144
13810000,Shortage of assets awaiting for resolution,,Asset,,,No,,138 151,Hàng mua đang đi đường ,,Asset,,,Yes,,1
13850000,Receivables from equitizing activities,,Asset,,,No,,138 15110000,Hàng mua đang đi đường ,,Asset,,,Yes,,151
13880000,Others,,Asset,,,No,,138 15120000,Hàng nhận về chưa có hóa đơn,,Asset,,Yes,No,NOTINVOICEDRECEIPTS_ACCT,151
13881000,Long term other receivable,,Asset,,,No,,138 152,Nguyên liệu- vật liệu,,Asset,,,Yes,,1
13882000,Withholding tax es and other taxes prepayment,,Asset,,,No,,138 15210000,Nguyên liệu- vật liệu,,Asset,,,No,P_TRADEDISCOUNTREC_ACCT,152
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 15211000,Packaging material,,Asset,,,No,P_TRADEDISCOUNTREC_ACCT,152
153,Tools and supplies,,Asset,,,Yes,,1 153,Công cụ- dụng cụ ,,Asset,,,Yes,,1
15310000,Tools and supplies,,Asset,,,No,,153 15310000,Công cụ- dụng cụ ,,Asset,,,No,,153
154,Work in progress,,Asset,,,Yes,,1 154,Chi phí sản xuất- kinh doanh dở dang,,Asset,,,Yes,,1
15410000,Work in progress,,Asset,,Yes,No,PJ_WIP_ACCT,154 15410000,Chi phí sản xuất- kinh doanh dở dang,,Asset,,Yes,No,P_WIP_ACCT,154
155,Finished goods,,Asset,,,Yes,,1 15420000,Chi phí sản xuất- kinh doanh dở dang,,Asset,,Yes,No,PJ_WIP_ACCT,154
15510000,Finished goods,,Asset,,Yes,No,P_ASSET_ACCT,155 155,Thành phẩm,,Asset,,,Yes,,1
15511000,Finished manufactured goods,,Asset,,Yes,No,,155 15510000,Thành phẩm,,Asset,,Yes,No,P_ASSET_ACCT,155
15512000,Finished purchased goods,,Asset,,Yes,No,,155 15520000,Thành phẩm dự án,,Asset,,Yes,No,PJ_ASSET_ACCT,155
15513000,Subproducts and residuals,,Asset,,Yes,No,,155 156,Hàng hóa,,Asset,,,Yes,,1
15514000,Other stock,,Asset,,Yes,No,,155 15610000,Giá mua hàng hóa,,Asset,,Yes,No,W_INVENTORY_ACCT,156
15520000,Finished goods-project,,Asset,,Yes,No,PJ_ASSET_ACCT,155 15620000,Chi phí thu mua hàng hóa,,Asset,,Yes,No,,156
156,Merchandise goods,,Asset,,,Yes,,1 15670000,Hàng hóa bất động sản ,,Asset,,,No,,156
15610000,Purchase costs,,Asset,,Yes,No,W_INVENTORY_ACCT,156 157,Hàng gửi đi bán,,Asset,,,Yes,,1
15620000,Incidental expenses,,Asset,,Yes,No,,156 15710000,Hàng gửi đi bán,,Asset,,,No,,157
15670000,Merchandise real-estate,,Asset,,,No,,156 158,Hàng hoá kho bảo thuế,,Asset,,,Yes,,1
157,Goods on consignment,,Asset,,,Yes,,1 15810000,Hàng hoá kho bảo thuế,,Asset,,,No,,158
15710000,Goods on consignment,,Asset,,,No,,157 159,Dự phòng giảm giá hàng tồn kho,,Asset,,,Yes,,1
158,Merchandise goods in bonded warehouse,,Asset,,,Yes,,1 15910000,Dự phòng giảm giá hàng tồn kho,,Asset,,,No,,159
15810000,Merchandise goods in bonded warehouse,,Asset,,,No,,158 2,TÀI SẢN DÀI HẠN,,Asset,,,Yes,,
159,Provision for decline in value of inventories,,Asset,,,Yes,,1 211,Tài sản cố định hữu hình,,Asset,,,Yes,,2
15910000,Provision for decline in value of inventories,,Asset,,,No,,159 21110000,Nhà cửa- vật kiến trúc,,Asset,,,No,,211
15911000,provision on raw materials,,Asset,,,No,,159 21120000,Máy móc- thiết bị,,Asset,,,No,,211
15912000,provision on packaging materials,,Asset,,,No,,159 21130000,Phương tiện vận tải- truyền dẫn,,Asset,,,No,,211
15913000,provision on work in progress,,Asset,,,No,,159 21140000,Thiết bị- dụng cụ quản lý,,Asset,,,No,,211
15914000,Provision on finished (manufactured) goods,,Asset,,,No,,159 21150000,Cây lâu năm- súc vật làm việc và cho sản phẩm,,Asset,,,No,,211
15915000,Provision on finished (purchased) goods,,Asset,,,No,,159 21180000,TSCĐ khác ,,Asset,,,No,,211
15916000,Provision on subproducts,,Asset,,,No,,159 212,Tài sản cố định thuê tài chính,,Asset,,,Yes,,2
15917000,provision on stock in transit,,Asset,,,No,,159 21210000,Tài sản cố định thuê tài chính,,Asset,,,No,,212
15918000,provision on other stocks,,Asset,,,No,,159 213,Tài sản cố định vô hình,,Asset,,,Yes,,2
2,Non-current assets,,Asset,,,Yes,, 21310000,Quyền sử dụng đất,,Asset,,,No,,213
211,Tangible Fixed Assets,,Asset,,,Yes,,2 21320000,Quyền phát hành,,Asset,,,No,,213
21110000,Buildings and structures,,Asset,,,No,,211 21330000,Bản quyền- bằng sáng chế,,Asset,,,No,,213
21120000,Machinery and equipment,,Asset,,,No,,211 21340000,Nhãn hiệu hàng hoá,,Asset,,,No,,213
21130000,Transportation and transmission equipment,,Asset,,,No,,211 21350000,Phần mềm máy vi tính,,Asset,,,No,,213
21140000,Office equipment,,Asset,,,No,,211 21360000,Giấy phép và giấy phép nhượng quyền,,Asset,,,No,,213
21150000,Perennial trees-working and producing animals,,Asset,,,No,,211 21380000,TSCĐ vô hình khác,,Asset,,,No,,213
21180000,Other tangible fixed assets,,Asset,,,No,,211 214,Hao mòn tài sản cố định,,Asset,,,Yes,,2
212,Finance lease assets,,Asset,,,Yes,,2 21410000,Hao mòn TSCĐ hữu hình,,Asset,,,No,,214
21210000,Finance lease assets,,Asset,,,No,,212 21420000,Hao mòn TSCĐ thuê tài chính,,Asset,,,No,,214
213,Intangible fixed assets,,Asset,,,Yes,,2 21430000,Hao mòn TSCĐ vô hình ,,Asset,,,No,,214
21310000,Land use right,,Asset,,,No,,213 21470000,Hao mòn bất động sản đầu tư,,Asset,,,No,,214
21320000,Mastheads and publishing titles,,Asset,,,No,,213 217,Bất động sản đầu tư,,Asset,,,Yes,,2
21330000,Copyrights- patents,,Asset,,,No,,213 21710000,Bất động sản đầu tư,,Asset,,,No,,217
21340000,Trade marks,,Asset,,,No,,213 221,Đầu tư vào công ty con,,Asset,,,Yes,,2
21350000,Computer software,,Asset,,,No,,213 22110000,Đầu tư vào công ty con,,Asset,,,No,,221
21360000,Licenses and franchises,,Asset,,,No,,213 222,Vốn góp liên doanh,,Asset,,,Yes,,2
21380000,Other intangible fixed assets,,Asset,,,No,,213 22210000,Vốn góp liên doanh,,Asset,,,No,,222
21381000,R&D expense,,Asset,,,No,,213 223,Đầu tư vào công ty liên kết,,Asset,,,Yes,,2
21382000,Industrial property,,Asset,,,No,,213 22310000,Đầu tư vào công ty liên kết,,Asset,,,No,,223
21383000,Prepayment for intangible assets,,Asset,,,No,,213 228,Đầu tư dài hạn khác,,Asset,,,Yes,,2
21384000,Other intangible assets,,Asset,,,No,,213 22810000,Cổ phiếu,,Asset,,,No,,228
214,Accumulated depreciation of fixed assets,,Asset,,,Yes,,2 22820000,Trái phiếu,,Asset,,,No,,228
21410000,Depreciation of tangible assets,,Asset,,,No,,214 22830000,Đầu tư dài hạn khác,,Asset,,,No,,228
21411000,Dep Land and buildings,,Asset,,,No,,214 229,Dự phòng giảm giá đầu tư dài hạn,,Asset,,,Yes,,2
21412000,Dep Plant- machinery and equipment,,Asset,,,No,,214 22910000,Dự phòng giảm giá đầu tư dài hạn,,Asset,,,No,,229
21413000,Dep Furniture and vehicles,,Asset,,,No,,214 241,Xây dựng cơ bản dở dang ,,Asset,,,Yes,,2
21414000,Dep Others,,Asset,,,No,,214 24110000,Mua sắm TSCĐ,,Asset,,,No,,241
21420000,Depreciation of finance lease assets,,Asset,,,No,,214 24120000,Xây dựng cơ bản,,Asset,,,No,,241
21430000,Depreciation of intangible assets,,Asset,,,No,,214 24130000,Sửa chữa lớn TSCĐ,,Asset,,,No,,241
21431000,Dep R&D expense,,Asset,,,No,,214 242,Chi phí trả trước dài hạn,,Asset,,,Yes,,2
21432000,Dep Industrial property,,Asset,,,No,,214 24210000,Chi phí trả trước dài hạn,,Asset,,,No,,242
21433000,Dep Goodwill,,Asset,,,No,,214 243,Tài sản thuế thu nhập hoãn lại,,Asset,,,Yes,,2
21434000,Dep Property transfer rights,,Asset,,,No,,214 24310000,Tài sản thuế thu nhập hoãn lại,,Asset,,,No,,243
21435000,Dep Computer software,,Asset,,,No,,214 244,Ký quỹ- ký cược dài hạn,,Asset,,,Yes,,2
21436000,Dep Prepayment for intangible assets,,Asset,,,No,,214 24410000,Ký quỹ- ký cược dài hạn,,Asset,,,No,,244
21437000,Dep Other intangible assets,,Asset,,,No,,214 3,NỢ PHẢI TRẢ,,Liability,,,Yes,,
21470000,Depreciation of investment property,,Asset,,,No,,214 311,Vay ngắn hạn,,Liability,,,Yes,,3
217,Investment property,,Asset,,,Yes,,2 315,Nợ dài hạn đến hạn trả,,Liability,,,Yes,,3
21710000,Investment property,,Asset,,,No,,217 31510000,Nợ dài hạn đến hạn trả,,Liability,,,No,,315
221,Investments in subsidiary,,Asset,,,Yes,,2 331,Phải trả cho người bán,,Liability,,,Yes,,3
22110000,Investments in subsidiary,,Asset,,,No,,221 33110000,Phải trả thương mại,,Liability,,Yes,No,V_LIABILITY_ACCT,331
222,Shares in joint venture,,Asset,,,Yes,,2 33120000,Phải trả dịch vụ,,Liability,,Yes,No,V_LIABILITY_SERVICES_ACCT,331
22210000,Shares in joint venture,,Asset,,,No,,222 33150000,Trả trước của khách hàng,,Liability,,Yes,No,C_PREPAYMENT_ACCT,331
223,Investments in associates,,Asset,,,Yes,,2 33170000,Phải trả chờ xử lý,,Liability,,Yes,No,B_PAYMENTSELECT_ACCT,331
22310000,Investments in associates,,Asset,,,No,,223 33180000,Phải trả khác,,Liability,,,No,,331
228,Other long term investments,,Asset,,,Yes,,2 333,Thuế và các khoản phải nộp Nhà nước,,Liability,,,Yes,,3
22810000,Shares,,Asset,,,No,,228 3331,Thuế giá trị gia tăng phải nộp,,Liability,,,Yes,,333
22820000,Bonds,,Asset,,,No,,228 33311000,Thuế GTGT đầu ra,,Liability,,Yes,No,T_DUE_ACCT,3331
22830000,Other long term investments,,Asset,,,No,,228 33312000,Thuế GTGT hàng nhập khẩu,,Liability,,,No,,3331
229,Provision for devaluation of long term investments,,Asset,,,Yes,,2 33320000,Thuế tiêu thụ đặc biệt ,,Liability,,,No,,333
22910000,Provision for devaluation of long term investments,,Asset,,,No,,229 33330000,Thuế xuất- nhập khẩu,,Liability,,,No,,333
241,Construction in progress,,Asset,,,Yes,,2 33340000,Thuế thu nhập doanh nghiệp ,,Liability,,,No,,333
24110000,Acquisition of fixed assets,,Asset,,,No,,241 33350000,Thuế thu nhập cá nhân,,Liability,,,No,,333
24120000,Construction in progress,,Asset,,,No,,241 33360000,Thuế tài nguyên,,Liability,,,No,,333
24130000,Extra-ordinary repairs,,Asset,,,No,,241 33370000,Thuế nhà đất- tiền thuê đất,,Liability,,,No,,333
242,Long term prepayment expense,,Asset,,,Yes,,2 33388000,Các loại thuế khác,,Liability,,Yes,No,WITHHOLDING_ACCT,333
24210000,Long term prepayment expense,,Asset,,,No,,242 33381000,Khấu trừ thuế,,Liability,,Yes,No,T_RECEIVABLES_ACCT,333
24220000,First establishment expense,,Asset,,,No,,242 33390000,Phí- lệ phí và các khoản phải nộp khác,,Liability,,Yes,No,T_LIABILITY_ACCT,333
24230000,Capital increase expense,,Asset,,,No,,242 334,Phải trả người lao động,,Liability,,,Yes,,3
24240000,Other expense to be amortized,,Asset,,,No,,242 33410000,Phải trả công nhân viên,,Liability,,,No,,334
24250000,Accumulated amortization of expense to be amortised,,Asset,,,No,,242 33480000,Phải trả người lao động khác,,Liability,,,No,,334
243,Deferred tax assets,,Asset,,,Yes,,2 335,Chi phí phải trả,,Liability,,,Yes,,3
24310000,Deferred tax assets,,Asset,,,No,,243 33510000,Chi phí phải trả,,Liability,,,No,,335
244,Long term deposit- pledges,,Asset,,,Yes,,2 336,Phải trả nội bộ,,Liability,,,Yes,,3
24410000,Long term deposit- pledges,,Asset,,,No,,244 33610000,Phải trả nội bộ,,Liability,,Yes,No,INTERCOMPANYDUETO_ACCT,336
3,Liabilities,,Liability,,,Yes,, 337,Thanh toán theo tiến độ kế hoạch hợp đồng xây dựng,,Liability,,,Yes,,3
311,Short term borrowing,,Liability,,,Yes,,3 33710000,Thanh toán theo tiến độ kế hoạch hợp đồng xây dựng,,Liability,,,No,,337
31111000,Credit institution short term loans,,Liability,,,No,,311 338,Phải trả- phải nộp khác,,Liability,,,Yes,,3
31112000,Other short term loans,,Liability,,,No,,311 33810000,Tài sản thừa chờ giải quyết,,Liability,,,No,,338
31113000,Third party portion of LT loan due within 1 year,,Liability,,,No,,311 33820000,Kinh phí công đoàn,,Liability,,,No,,338
31114000,Intercompany shorterm loans,,Liability,,,No,,311 33830000,Bảo hiểm xã hội,,Liability,,,No,,338
31115000,Intercomany portion of LT due within 1 year,,Liability,,,No,,311 33840000,Bảo hiểm y tế,,Liability,,,No,,338
31116000,Portion of LT due within 1 year fin leasing and similar,,,,,,, 33850000,Phải trả về cổ phần hoá,,Liability,,,No,,338
315,Current portion of long term loan,,Liability,,,Yes,,3 33860000,Nhận ký quỹ- ký cược ngắn hạn,,Liability,,,No,,338
31510000,Current portion of long term loan,,Liability,,,No,,315 33870000,Doanh thu chưa thực hiện,,Liability,,Yes,No,UNEARNEDREVENUE_ACCT,338
331,Payable to suppliers,,Liability,,,Yes,,3 33880000,Phải trả- phải nộp khác ,,Liability,,,No,,338
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 33882000,Other creditors,,Liability,,,No,,338
341,Long term borrowings,,Liability,,,Yes,,3 341,Vay dài hạn,,Liability,,,Yes,,3
34110000,Long term borrowings,,Liability,,,No,,341 34110000,Vay dài hạn,,Liability,,,No,,341
34111000,Subordinated loan,,Liability,,,No,,341 342,Nợ dài hạn,,Liability,,,Yes,,3
34112000,Credit institutions,,Liability,,,No,,341 34210000,Nợ dài hạn,,Liability,,,No,,342
34113000,Unsubordinated loan,,Liability,,,No,,341 343,Trái phiếu phát hành,,Liability,,,Yes,,3
34114000,Other loans,,Liability,,,No,,341 34310000,Mệnh giá trái phiếu,,Liability,,,No,,343
34115000,Intercompany long term loan,,Liability,,,No,,341 34320000,Chiết khấu trái phiếu,,Liability,,,No,,343
34116000,Suppliers,,Liability,,,No,,341 34330000,Phụ trội trái phiếu,,Liability,,,No,,343
34117000,Bill of exchange payable,,Liability,,,No,,341 344,Nhận ký quỹ- ký cược dài hạn,,Liability,,,Yes,,3
34118000,Advances received/ contract in progress,,Liability,,,No,,341 34410000,Nhận ký quỹ- ký cược dài hạn,,Liability,,,No,,344
342,Long term liabilities,,Liability,,,Yes,,3 347,Thuế thu nhập hoãn lại phải trả,,Liability,,,Yes,,3
34210000,Long term liabilities,,Liability,,,No,,342 34710000,Thuế thu nhập hoãn lại phải trả,,Liability,,,No,,347
34220000,Financial leasing and similar obligation long term loan,,Liability,,,No,,342 351,Quỹ dự phòng trợ cấp mất việc làm,,Liability,,,Yes,,3
343,Bond,,Liability,,,Yes,,3 35110000,Quỹ dự phòng trợ cấp mất việc làm,,Liability,,,No,,351
34310000,Value of securities,,Liability,,,No,,343 352,Dự phòng phải trả,,Liability,,,Yes,,3
34320000,Discount of securities,,Liability,,,No,,343 35210000,Dự phòng phải trả,,Liability,,,No,,352
34330000,Excess of securities,,Liability,,,No,,343 4,VỐN CHỦ SỞ HỮU,,Owner's Equity,,,Yes,,
344,Long term deposits- pledges received,,Liability,,,Yes,,3 411,Nguồn vốn kinh doanh,,Owner's Equity,,,Yes,,4
34410000,Long term deposits- pledges received,,Liability,,,No,,344 41110000,Vốn đầu tư của chủ sở hữu,,Owner's Equity,,,No,,411
347,Deferred tax liabilities,,Liability,,,Yes,,3 41120000,Thặng dư vốn cổ phần,,Owner's Equity,,,No,,411
34710000,Deferred tax liabilities,,Liability,,,No,,347 41180000,Vốn khác ,,Owner's Equity,,,No,,411
351,Provision for unemployment fund,,Liability,,,Yes,,3 412,Chênh lệch đánh giá lại tài sản,,Owner's Equity,,,Yes,,4
35110000,Provision for unemployment fund,,Liability,,,No,,351 41210000,Chênh lệch đánh giá lại tài sản,,Owner's Equity,,,No,,412
352,Provision for payables,,Liability,,,Yes,,3 413,Chênh lệch tỷ giá hối đoái,,Owner's Equity,,,Yes,,4
35210000,Provision for payables,,Liability,,,No,,352 41311000,Lãi tỷ giá hối đoái đánh giá lại cuối năm tài chính,,Owner's Equity,,Yes,No,UNREALIZEDGAIN_ACCT,413
4,Owner’s Equity,,Owner's Equity,,,Yes,, 41312000,Lỗ tỷ giá hối đoái đánh giá lại cuối năm tài chính,,Owner's Equity,,Yes,No,UNREALIZEDLOSS_ACCT,413
411,Business Capital,,Owner's Equity,,,Yes,,4 41320000,Chênh lệch tỷ giá hối đoái trong giai đoạn đầu tư XDCB,,Owner's Equity,,,No,,413
41110000,Contributed capital,,Owner's Equity,,,No,,411 414,Quỹ đầu tư phát triển,,Owner's Equity,,,Yes,,4
41120000,Capital surplus,,Owner's Equity,,,No,,411 41410000,Quỹ đầu tư phát triển,,Owner's Equity,,,No,,414
41180000,Other capitals,,Owner's Equity,,,No,,411 415,Quỹ dự phòng tài chính,,Owner's Equity,,,Yes,,4
412,Differences from assets revaluation,,Owner's Equity,,,Yes,,4 41510000,Quỹ dự phòng tài chính,,Owner's Equity,,,No,,415
41210000,Differences from assets revaluation,,Owner's Equity,,,No,,412 418,Các quỹ khác thuộc vốn chủ sở hữu,,Owner's Equity,,,Yes,,4
413,Exchange rate difference,,Owner's Equity,,,Yes,,4 41810000,Các quỹ khác thuộc vốn chủ sở hữu,,Owner's Equity,,,No,,418
41310000,Exchange rate difference at closing balance date,,Owner's Equity,,Yes,No,UNREALIZEDGAIN_ACCT,413 419,Cổ phiếu quỹ,,Owner's Equity,,,Yes,,4
41312000,Loss Exchange rate difference at closing balance date,,Owner's Equity,,Yes,No,UNREALIZEDLOSS_ACCT,413 41910000,Cổ phiếu quỹ,,Owner's Equity,,,No,,419
41320000,Exchange rate difference in construction period,,Owner's Equity,,,No,,413 421,Lợi nhuận chưa phân phối,,Owner's Equity,,,Yes,,4
414,Investments and development fund,,Owner's Equity,,,Yes,,4 42110000,Lợi nhuận chưa phân phối năm trước,,Owner's Equity,,,No,,421
41410000,Investments and development fund,,Owner's Equity,,,No,,414 42120000,Lợi nhuận chưa phân phối năm nay,,Owner's Equity,,Yes,No,RETAINEDEARNING_ACCT,421
415,Financial reserve funds,,Owner's Equity,,,Yes,,4 431,Quỹ khen thưởng- phúc lợi,,Owner's Equity,,,Yes,,4
41510000,Financial reserve funds,,Owner's Equity,,,No,,415 43110000,Quỹ khen thưởng,,Owner's Equity,,,No,,431
418,Financial reserve funds equity,,Owner's Equity,,,Yes,,4 43120000,Quỹ phúc lợi,,Owner's Equity,,,No,,431
41810000,Financial reserve funds equity,,Owner's Equity,,,No,,418 43130000,Quỹ phúc lợi đã hình thành TSCĐ,,Owner's Equity,,,No,,431
419,Stock fund,,Owner's Equity,,,Yes,,4 441,Nguồn vốn đầu tư xây dựng cơ bản,,Owner's Equity,,,Yes,,4
41910000,Stock fund,,Owner's Equity,,,No,,419 44110000,Nguồn vốn đầu tư xây dựng cơ bản,,Owner's Equity,,,No,,441
421,Retained earnings,,Owner's Equity,,,Yes,,4 461,Nguồn kinh phí sự nghiệp,,Owner's Equity,,,Yes,,4
42110000,Prior year earnings,,Owner's Equity,,,No,,421 46110000,Nguồn kinh phí sự nghiệp năm trước,,Owner's Equity,,,No,,461
42120000,Current year earnings,,Owner's Equity,,Yes,No,RETAINEDEARNING_ACCT,421 46120000,Nguồn kinh phí sự nghiệp năm nay,,Owner's Equity,,,No,,461
431,Welfare and reward funds,,Owner's Equity,,,Yes,,4 466,Nguồn kinh phí đã hình thành TSCĐ,,Owner's Equity,,,Yes,,4
43110000,Reward funds,,Owner's Equity,,,No,,431 5,DOANH THU,,Revenue,,,Yes,,
43120000,Welfare funds,,Owner's Equity,,,No,,431 511,Doanh thu bán hàng và cung cấp dịch vụ,,Revenue,,,Yes,,5
43130000,Welfare funds used for fixed assets investments,,Owner's Equity,,,No,,431 51110000,Doanh thu bán hàng hóa,,Revenue,,Yes,No,P_REVENUE_ACCT,511
441,Capital expenditure funds,,Owner's Equity,,,Yes,,4 51120000,Doanh thu bán các thành phẩm,,Revenue,,,No,,511
44110000,Capital expenditure funds,,Owner's Equity,,,No,,441 51130000,Doanh thu cung cấp dịch vụ,,Revenue,,,No,,511
461,Subsidy funds from state budget,,Owner's Equity,,,Yes,,4 51140000,Doanh thu trợ cấp- trợ giá,,Revenue,,,No,,511
46110000,Prior year,,Owner's Equity,,,No,,461 51150000,Doanh thu chưa phát hành hóa đơn,,Revenue,,Yes,No,NOTINVOICEDREVENUE_ACCT,511
46120000,Current year,,Owner's Equity,,,No,,461 51170000,Doanh thu kinh doanh bất động sản đầu tư,,Revenue,,,No,,511
466,Funds invested in fixed assets,,Owner's Equity,,,Yes,,4 512,Doanh thu bán hàng nội bộ,,Revenue,,,Yes,,5
5,Revenue,,Revenue,,,Yes,, 51210000,Doanh thu bán hàng hóa,,Revenue,,,No,,512
511,Revenue,,Revenue,,,Yes,,5 51220000,Doanh thu bán các thành phẩm,,Revenue,,,No,,512
51110000,Revenue from sale of merchandise,,Revenue,,Yes,No,P_REVENUE_ACCT,511 51230000,Doanh thu cung cấp dịch vụ,,Revenue,,,No,,512
51120000,Revenue from sales of finished goods,,Revenue,,,No,,511 515,Doanh thu hoạt động tài chính ,,Revenue,,,Yes,,5
51130000,Revenue from services,,Revenue,,,No,,511 51510000,Doanh thu hoạt động tài chính ,,Revenue,,,No,,515
51140000,Revenue from government grants,,Revenue,,,No,,511 51520000,Chiết khấu thanh toán nhận được,,Revenue,,Yes,No,PAYDISCOUNT_REV_ACCT,515
51150000,Revenue not yet issue invoice,,Revenue,,Yes,No,NOTINVOICEDREVENUE_ACCT,511 51530000,Lãi ngân hàng,,Revenue,,Yes,No,B_INTERESTREV_ACCT,515
51170000,Revenue from investments property,,Revenue,,,No,,511 51540000,Lãi do đánh giá lại tiền gửi ngân hàng,,Revenue,,Yes,No,B_REVALUATIONGAIN_ACCT,515
512,Inter-company revenue,,Revenue,,,Yes,,5 51550000,Lãi do thanh toán bằng ngoại tệ,,Revenue,,Yes,No,REALIZEDGAIN_ACCT,515
51210000,Revenue from sale of merchandise,,Revenue,,,No,,512 521,Chiết khấu thương mại,,Revenue,,,Yes,,5
51220000,Revenue from sales of finished goods,,Revenue,,,No,,512 52110000,Chiết khấu thương mại,,Revenue,,Yes,No,P_TRADEDISCOUNTGRANT_ACCT,521
51230000,Revenue from services,,Revenue,,,No,,512 531,Hàng bán bị trả lại,,Revenue,,,Yes,,5
515,Revenue from financial activities,,Revenue,,,Yes,,5 53110000,Hàng bán bị trả lại,,Revenue,,,No,,531
51510000,Revenue from financial activities,,Revenue,,,No,,515 532,Giảm giá hàng bán,,Revenue,,,Yes,,5
51511000,Realised exchange gain,,Revenue,,,No,,515 53210000,Giảm giá hàng bán,,Revenue,,,No,,532
51512000,Bank and third party interest income long term loans,,Revenue,,,No,,515 6,CHI PHÍ SẢN XUẤT- KINH DOANH,,Expense,,,Yes,,
51513000,Bank and third party interest income short term loans,,Revenue,,,No,,515 611,Mua hàng,,Expense,,,Yes,,6
51514000,Intercompany interest income,,Revenue,,,No,,515 61110000,Mua nguyên liệu- vật liệu,,Expense,,,No,,611
51515000,Customer interest income,,Revenue,,,No,,515 61120000,Mua hàng hóa,,Expense,,,No,,611
51516000,Other financial income,,Revenue,,,No,,515 621,Chi phí nguyên liệu- vật liệu trực tiếp,,Expense,,,Yes,,6
51520000,Discount payment received,,Revenue,,Yes,No,PAYDISCOUNT_REV_ACCT,515 62110000,Chi phí nguyên liệu- vật liệu trực tiếp,,Expense,,,No,P_USAGEVARIANCE_ACCT,
51530000,Bank interest,,Revenue,,Yes,No,B_INTERESTREV_ACCT,515 62120000,Chi phí nguyên liệu- vật liệu trực tiếp,,Expense,,,No,P_SCRAP_ACCT,
51540000,Gain on evaluating bank,,Revenue,,Yes,No,B_REVALUATIONGAIN_ACCT,515 62130000,Chi phí nguyên liệu- vật liệu trực tiếp,,Expense,,,No,P_FLOORSTOCK_ACCT,
51550000,Gain on foreign currencies payment,,Revenue,,Yes,No,REALIZEDGAIN_ACCT,515 622,Chi phí nhân công trực tiếp,,Expense,,,Yes,,6
521,Sales discounts,,Revenue,,,Yes,,5 62210000,Chi phí nhân công trực tiếp,,Expense,,,No,P_LABOR_ACCT,622
52110000,Sales discounts,,Revenue,,Yes,No,P_TRADEDISCOUNTGRANT_ACCT,521 623,Chi phí sử dụng máy thi công,,Expense,,,Yes,,6
531,Sales returns,,Revenue,,,Yes,,5 62310000,Chi phí nhân công,,Expense,,,No,,623
53110000,Sales returns,,Revenue,,,No,,531 62320000,Chi phí vật liệu,,Expense,,,No,,623
532,Sales rebates,,Revenue,,,Yes,,5 62330000,Chi phí dụng cụ sản xuất,,Expense,,,No,P_RATEVARIANCE_ACCT,623
53210000,Sales rebates,,Revenue,,,No,,532 62340000,Chi phí khấu hao máy thi công,,Expense,,,No,,623
53220000,Free goods,,Revenue,,,No,,532 62370000,Chi phí dịch vụ mua ngoài,,Expense,,,No,P_METHODCHANGEVARIANCE_ACCT,623
53230000,Off invoices rebate,,Revenue,,,No,,532 62380000,Chi phí bằng tiền khác,,Expense,,,No,P_MIXVARIANCE_ACCT,623
53240000,Rebate linked to transport and warehousing,,Revenue,,,No,,532 627,Chi phí sản xuất chung,,Expense,,,Yes,,6
53250000,Intercompany discount,,Revenue,,,No,,532 62710000,Chi phí nhân viên phân xưởng,,Expense,,,No,,627
6,Operating Costs,,Expense,,,Yes,, 62720000,Chi phí vật liệu,,Expense,,,No,,627
611,Purchase,,Expense,,,Yes,,6 62730000,Chi phí dụng cụ sản xuất,,Expense,,,No,,627
61110000,Purchases of raw materials,,Expense,,,No,,611 62740000,Chi phí khấu hao TSCĐ,,Expense,,,No,,627
61120000,Purchase of goods,,Expense,,,No,,611 62770000,Chi phí dịch vụ mua ngoài,,Expense,,,No,P_BURDEN_ACCT,627
621,Direct material costs,,Expense,,,Yes,,6 62771000,Chi phí dịch vụ mua ngoài,,Expense,,,No,P_OUTSIDEPROCESSING_ACCT,627
622,Direct labor cost,,Expense,,,Yes,,6 62772000,Chi phí dịch vụ mua ngoài,,Expense,,,No,,627
62210000,Direct labor cost,,Expense,,,No,,622 62773000,Chi phí dịch vụ mua ngoài,,Expense,,,No,,627
62211000,Direct wages ( blue collar),,Expense,,,No,,622 62780000,Chi phí bằng tiền khác,,Expense,,,No,P_OVERHEAD_ACCT,627
62212000,Pre retirement,,Expense,,,No,,622 631,Giá thành sản xuất,,Expense,,,Yes,,6
62213000,Termination contract,,Expense,,,No,,622 63100000,Giá thành sản xuất,,Expense,,,No,P_COSTOFPRODUCTION_ACCT,631
62214000,Expatriate package,,Expense,,,No,,622 63110000,Giá thành dịch vụ,,Expense,,Yes,No,P_EXPENSE_ACCT,631
62215000,Blue collar social security,,Expense,,,No,,622 63120000,Bù trừ giá thành sản phẩm,,Expense,,Yes,No,P_INVENTORYCLEARING_ACCT,631
62216000,Recruitment,,Expense,,,No,,622 63130000,Điều chỉnh giá thành sản phẩm,,Expense,,Yes,No,P_COSTADJUSTMENT_ACCT,631
62217000,Training and seminars,,Expense,,,No,,622 632,Giá vốn hàng bán,,Expense,,,Yes,,6
62218000,Traveling and entertainment,,Expense,,,No,,622 63210000,Giá vốn hàng bán,,Expense,,Yes,No,P_COGS_ACCT,632
62219000,Canteen expense,,Expense,,,No,,622 63220000,Chênh lệch hàng tồn kho do kiểm kê,,Expense,,Yes,No,W_DIFFERENCES_ACCT,632
62220000,Personnel insurance,,Expense,,,No,,622 63230000,Chênh lệch HTK do điều chỉnh,,Expense,,Yes,No,W_INVACTUALADJUST_ACCT,632
62221000,Clothing and uniforms,,Expense,,,No,,622 63240000,Chênh lệch giữa giá vốn và giá trị thuần có thể thực hiện,,Expense,,Yes,No,W_REVALUATION_ACCT,632
62222000,Other personnel expenses,,Expense,,,No,,622 63250000,Chênh lệch giữa giá thành và giá mua,,Expense,,Yes,No,P_INVOICEPRICEVARIANCE_ACCT,632
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 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 63252000,Purchase price variance on material deviation invoice – P/O,,Expense,,Yes,No,,632
63260000,Standard cost,,Expense,,Yes,No,P_PURCHASEPRICEVARIANCE_ACCT,632 63260000,Chênh lệc với giá định mức,,Expense,,Yes,No,P_PURCHASEPRICEVARIANCE_ACCT,632
63270000,Purchase variances,,Expense,,Yes,No,PPVOFFSET_ACCT,632 63270000,TK đối ứng với chênh lệch giá mua,,Expense,,Yes,No,PPVOFFSET_ACCT,632
635,Financial expenses,,Expense,,,Yes,,6 635,Chi phí tài chính ,,Expense,,,Yes,,6
63510000,Financial expenses,,Expense,,,No,,635 63510000,Chi phí tài chính ,,Expense,,,No,,635
63511000,Provision for financial fixed assets,,Expense,,,No,,635 63520000,Phí ngân hàng,,Expense,,Yes,No,B_EXPENSE_ACCT,635
63512000,Write off financial assets,,Expense,,,No,,635 63530000,Chiết khấu thanh toán,,Expense,,Yes,No,PAYDISCOUNT_EXP_ACCT,635
63513000,Provision for bad debts,,Expense,,,No,,635 63540000,Chi phí lãi ngân hàng,,Expense,,Yes,No,B_INTERESTEXP_ACCT,635
63514000,Write off bad debt,,Expense,,,No,,635 63550000,Lỗ do đánh giá lại tiền gửi ngân hàng,,Expense,,Yes,No,B_REVALUATIONLOSS_ACCT,635
63515000,Realised exchange loss,,Expense,,,No,,635 63560000,Lỗ do thanh toán bằng ngoại tệ,,Expense,,Yes,No,REALIZEDLOSS_ACCT,635
63516000,Bank and third party interest expense long term loans,,Expense,,,No,,635 641,Chi phí bán hàng,,Expense,,,Yes,,6
63517000,Bank and third party interest expense short term loans,,Expense,,,No,,635 64110000,Chi phí nhân viên ,,Expense,,,No,,641
63518000,financial leasing interest,,Expense,,,No,,635 64120000,Chi phí vật liệu- bao bì,,Expense,,,No,,641
63519000,Intercompany interest expense,,Expense,,,No,,635 64130000,Chi phí dụng cụ- đồ dùng,,Expense,,,No,,641
63520000,Suppliers interest expense,,Expense,,,No,,635 64140000,Chi phí khấu hao TSCĐ,,Expense,,,No,,641
63521000,Customer interest charge,,Expense,,,No,,635 64150000,Chi phí bảo hành,,Expense,,,No,,641
63522000,Supplier interest income,,Expense,,,No,,635 64170000,Chi phí dịch vụ mua ngoài,,Expense,,,No,,641
63520000,Bank charges,,Expense,,Yes,No,B_EXPENSE_ACCT,635 64180000,Chi phí bằng tiền khác,,Expense,,,No,,641
63530000,Payment discount,,Expense,,Yes,No,PAYDISCOUNT_EXP_ACCT,635 642,Chi phí quản lý doanh nghiệp,,Expense,,,Yes,,6
63540000,Bank's interest expenses,,Expense,,Yes,No,B_INTERESTEXP_ACCT,635 64210000,Chi phí nhân viên quản lý,,Expense,,Yes,No,E_EXPENSE_ACCT,642
63550000,Loss on evaluating bank,,Expense,,Yes,No,B_REVALUATIONLOSS_ACCT,635 64220000,Chi phí vật liệu quản lý,,Expense,,,No,,642
63560000,Loss on foreign currencies payment,,Expense,,Yes,No,REALIZEDLOSS_ACCT,635 64230000,Chi phí đồ dùng văn phòng,,Expense,,,No,,642
641,Cost of goods sold,,Expense,,,Yes,,6 64240000,Chi phí khấu hao TSCĐ,,Expense,,,No,,642
64110000,Staff expenses,,Expense,,,No,,641 64250000,Thuế- phí và lệ phí,,Expense,,,No,,642
64111000,Commissions to sales force,,Expense,,,No,,641 64260000,Chi phí dự phòng,,Expense,,Yes,No,WRITEOFF_ACCT,642
64112000,Pre retirement,,Expense,,,No,,641 64270000,Chi phí dịch vụ mua ngoài,,Expense,,,No,CH_EXPENSE_ACCT,642
64113000,Termination contract,,Expense,,,No,,641 64281000,Chênh lệch quỹ tiền mặt,,Expense,,,No,CB_DIFFERENCES_ACCT,642
64114000,Expatriate package,,Expense,,,No,,641 64288000,Chi phí bằng tiền khác,,Expense,,Yes,No,CB_EXPENSE_ACCT,642
64120000,Material and packing materials,,Expense,,,No,,641 7,THU NHẬP KHÁC,,Revenue,,,Yes,,
64130000,Tools and instruments expenses,,Expense,,,No,,641 711,Thu nhập khác,,Revenue,,,Yes,,7
64140000,Fixed assets depreciation,,Expense,,,No,,641 71100000,Tiền nhận được khác,,Revenue,,Yes,No,CB_RECEIPT_ACCT,711
64141000,Amortisation goodwill,,Expense,,,No,,641 71120000,Thu nhập khác,,Revenue,,Yes,No,CH_REVENUE_ACCT,711
64142000,Amortisation of expenses to be amortised,,Expense,,,No,,641 71130000,Lãi do thanh toán ngân hàng,,Revenue,,Yes,No,B_SETTLEMENTGAIN_ACCT,711
64143000,Amortisation of intangible assets other than goodwill,,Expense,,,No,,641 8,CHI PHÍ KHÁC,,Expense,,,Yes,,
64144000,Amortisation tangible assets,,Expense,,,No,,641 811,Chi phí khác,,Expense,,,Yes,,8
64150000,Warranty expenses,,Expense,,,No,,641 81100000,Chi phí khác,,Expense,,Yes,No,,811
64170000,External services hired,,Expense,,,No,,641 821,Chi phí thuế thu nhập doanh nghiệp,,Expense,,,Yes,,8
64170100,Car maintenance,,Expense,,,No,,641 82110000,Chi phí thuế TNDN hiện hành,,Expense,,Yes,No,T_EXPENSE_ACCT,821
64170200,Lorry maintenance,,Expense,,,No,,641 82114000,Chi phí thuế TNDN hoãn lại,,Expense,,,No,,821
64170300,Freight out,,Expense,,,No,,641 82130000,Lỗ do thanh toán ngân hàng,,Expense,,Yes,No,B_SETTLEMENTLOSS_ACCT,821
64170400,Design,,Expense,,,No,,641 9,Xác định kết quả kinh doanh,,Expense,,,Yes,,
64170500,Sample,,Expense,,,No,,641 911,Xác định kết quả kinh doanh,,Expense,,,Yes,,9
64170600,Innovation and demo centre,,Expense,,,No,,641 91100000,Xác định kết quả kinh doanh,,Expense,,Yes,No,INCOMESUMMARY_ACCT,911
64170700,Suppliers for demotration,,Expense,,,No,,641 991,Tài khoản treo,,Expense,,,Yes,,9
64170800,Building rent,,Expense,,,No,,641 99110000,Tài khoản treo,,Expense,,Yes,No,DEFAULT_ACCT,991
64170900,Documentation,,Expense,,,No,,641 99120000,Chênh lệch do báo cáo bằng đồng ngoại tệ,,Expense,,Yes,No,SUSPENSEBALANCING_ACCT,991
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 99130000,Suspense error,,Expense,,Yes,No,SUSPENSEERROR_ACCT,991
99140000,Difference due to rounding,,Expense,,Yes,No,CURRENCYBALANCING_ACCT,991 99140000,Chênh lệch do làm tròn,,Expense,,Yes,No,CURRENCYBALANCING_ACCT,991
999,Commitment account,,Memo,,,Yes,,9 999,Tài khoản kế toán cam kết,,Memo,,,Yes,,9
99950000,Purchasing commitment,,Memo,,Yes,No,COMMITMENTOFFSET_ACCT,999 99950000,Cam kết mua hàng,,Memo,,Yes,No,COMMITMENTOFFSET_ACCT,999
99960000,Purchasing commitment,,Memo,,Yes,No,COMMITMENTOFFSETSALES_ACCT,999 99960000,Cam kết bán hàng,,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 TÀI SẢN NGẮN HẠN Asset Yes
3 111 Cash in hand Tiền mặt Asset Yes 1
4 11110000 VND Cash in hand Tiền mặt tại quỹ – VNĐ 11110000 Asset Yes No CB_ASSET_ACCT 111
5 11120000 Foreign currencies – USD Tiền mặt tại quỹ – USD Asset No 111
6 11130000 Gold-silver-precious stones Vàng- bạc- kim khí quý- đá quý Asset No 111
7 112 Cash at Bank Tiền gửi Ngân hàng Asset Yes 1
8 11211000 Cash at Bank-VND demand account Tiền gửi ngân hàng – VNĐ Asset Yes No B_ASSET_ACCT 112
9 11212000 11211100 Cash at Bank-VND account at VCB Hai Duong Tiền nhận được chưa phân bổ Asset Yes No B_UNALLOCATEDCASH_ACCT 112
10 11211200 Cash at Bank-unknown origin Tiền gửi ko rõ nguồn gốc Asset Yes No B_UNIDENTIFIED_ACCT 112
11 11222000 11220000 Foreign cash in bank – Capital account Tiền gửi ngân hàng – USD Asset No 112
12 11223000 11230000 Foreign cash in bank – USD demand account Vàng- bạc- kim khí quý- đá quý Asset No 112
13 113 Cash in transit Tiền đang chuyển Asset Yes 1
14 11310000 Cash in transit Tiền mặt đang chuyển Asset Yes No CB_CASHTRANSFER_ACCT 113
15 11320000 Bank in transit Tiền ngân hàng đang chuyển Asset Yes No B_INTRANSIT_ACCT 113
16 121 Short term security investment Đầu tư chứng khoán ngắn hạn Asset Yes 1
17 12110000 Shares Cổ phiếu Asset No 121
18 12120000 Bonds - bills Trái phiếu- tín phiếu- kỳ phiếu Asset No 121
19 128 Other short - term investments Đầu tư ngắn hạn khác Asset Yes 1
20 12810000 Time deposit Tiền gửi có kỳ hạn Asset No 128
21 12820000 12880000 Current investments Đầu tư ngắn hạn khác Asset No 128
22 12830000 129 Intercompany short term investments Dự phòng giảm giá đầu tư ngắn hạn Asset No Yes 128 1
23 12840000 131 Other short term investments Phải thu của khách hàng Asset No Yes 128 1
24 12880000 13110000 Other short term investment Phải thu thương mại Asset Yes No C_RECEIVABLE_ACCT 128 131
25 129 13120000 Provision for devaluation of short term investment Phải thu dịch vụ Asset Yes Yes No C_RECEIVABLE_SERVICES_ACCT 1 131
26 131 13150000 Account receivables-trade Ứng trước cho nhà cung cấp Asset Yes Yes No V_PREPAYMENT_ACCT 1 131
27 13110000 13160000 Account receivables-trade Phải thu chưa có hóa đơn Asset Yes No C_RECEIVABLE_ACCT NOTINVOICEDRECEIVABLES_ACCT 131
28 13111000 13180000 Long term trade receivable Phải thu khách hàng khác Asset Yes No 131
29 13112000 133 Regular trade debtor Thuế GTGT được khấu trừ Asset Yes No Yes 131 1
30 13113000 13310000 Post-dated checks- bills receivable Thuế GTGT được khấu trừ của hàng hóa- dịch vụ Asset Yes No T_CREDIT_ACCT 131 133
31 13114000 13320000 Doubtful trade debtors Thuế GTGT được khấu trừ của TSCĐ Asset Yes No 131 133
32 13115000 136 Discounted bills Phải thu nội bộ Asset Yes No Yes 131 1
33 13116000 13610000 Intercompany debtors Vốn kinh doanh ở các đơn vị trực thuộc Asset Yes No 131 136
34 13117000 13680000 Invoices to be sent Phải thu nội bộ khác Asset Yes No INTERCOMPANYDUEFROM_ACCT 131 136
35 13118000 138 Creditnotes to be received Phải thu khác Asset Yes No Yes 131 1
36 13120000 13810000 Account receivables-services Tài sản thiếu chờ xử lý Asset Yes No C_RECEIVABLE_SERVICES_ACCT 131 138
37 13150000 13850000 Advances to suppliers Phải thu về cổ phần hoá Asset Yes No V_PREPAYMENT_ACCT 131 138
38 13160000 13880000 Account receivables without invoice Phải thu khác Asset Yes No NOTINVOICEDRECEIVABLES_ACCT 131 138
39 13180000 139 Other Account receivables Dự phòng phải thu khó đòi Asset No Yes 131 1
40 133 13900000 Deductible VAT Dự phòng phải thu khó đòi Asset Yes No 1 139
41 13310000 141 Deductible VAT for goods and services Tạm ứng Asset Yes No Yes T_CREDIT_ACCT 133 1
42 13320000 14110000 Deductible for fixed assets Tạm ứng cho nhân viên Asset Yes No E_PREPAYMENT_ACCT 133 141
43 136 142 Inter-company receivables Chi phí trả trước ngắn hạn Asset Yes 1
44 13610000 14210000 Working capital provided to sub-untils by holding company Chi phí trả trước ngắn hạn Asset No 136 142
45 13680000 144 Other inter-company receivables Cầm cố- ký quỹ- ký cược ngắn hạn Asset Yes No Yes INTERCOMPANYDUEFROM_ACCT 136 1
46 138 14410000 Other receivables Cầm cố- ký quỹ- ký cược ngắn hạn Asset Yes No 1 144
47 13810000 151 Shortage of assets awaiting for resolution Hàng mua đang đi đường Asset No Yes 138 1
48 13850000 15110000 Receivables from equitizing activities Hàng mua đang đi đường Asset No Yes 138 151
49 13880000 15120000 Others Hàng nhận về chưa có hóa đơn Asset Yes No NOTINVOICEDRECEIPTS_ACCT 138 151
50 13881000 152 Long term other receivable Nguyên liệu- vật liệu Asset No Yes 138 1
51 13882000 15210000 Withholding tax es and other taxes prepayment Nguyên liệu- vật liệu Asset No P_TRADEDISCOUNTREC_ACCT 138 152
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
52 15211000 Packaging material Asset No P_TRADEDISCOUNTREC_ACCT 152
53 153 Tools and supplies Công cụ- dụng cụ Asset Yes 1
54 15310000 Tools and supplies Công cụ- dụng cụ Asset No 153
55 154 Work in progress Chi phí sản xuất- kinh doanh dở dang Asset Yes 1
56 15410000 Work in progress Chi phí sản xuất- kinh doanh dở dang Asset Yes No PJ_WIP_ACCT P_WIP_ACCT 154
57 155 15420000 Finished goods Chi phí sản xuất- kinh doanh dở dang Asset Yes Yes No PJ_WIP_ACCT 1 154
58 15510000 155 Finished goods Thành phẩm Asset Yes No Yes P_ASSET_ACCT 155 1
59 15511000 15510000 Finished manufactured goods Thành phẩm Asset Yes No P_ASSET_ACCT 155
60 15512000 15520000 Finished purchased goods Thành phẩm dự án Asset Yes No PJ_ASSET_ACCT 155
61 15513000 156 Subproducts and residuals Hàng hóa Asset Yes No Yes 155 1
62 15514000 15610000 Other stock Giá mua hàng hóa Asset Yes No W_INVENTORY_ACCT 155 156
63 15520000 15620000 Finished goods-project Chi phí thu mua hàng hóa Asset Yes No PJ_ASSET_ACCT 155 156
64 156 15670000 Merchandise goods Hàng hóa bất động sản Asset Yes No 1 156
65 15610000 157 Purchase costs Hàng gửi đi bán Asset Yes No Yes W_INVENTORY_ACCT 156 1
66 15620000 15710000 Incidental expenses Hàng gửi đi bán Asset Yes No 156 157
67 15670000 158 Merchandise real-estate Hàng hoá kho bảo thuế Asset No Yes 156 1
68 157 15810000 Goods on consignment Hàng hoá kho bảo thuế Asset Yes No 1 158
69 15710000 159 Goods on consignment Dự phòng giảm giá hàng tồn kho Asset No Yes 157 1
70 158 15910000 Merchandise goods in bonded warehouse Dự phòng giảm giá hàng tồn kho Asset Yes No 1 159
71 15810000 2 Merchandise goods in bonded warehouse TÀI SẢN DÀI HẠN Asset No Yes 158
72 159 211 Provision for decline in value of inventories Tài sản cố định hữu hình Asset Yes 1 2
73 15910000 21110000 Provision for decline in value of inventories Nhà cửa- vật kiến trúc Asset No 159 211
74 15911000 21120000 provision on raw materials Máy móc- thiết bị Asset No 159 211
75 15912000 21130000 provision on packaging materials Phương tiện vận tải- truyền dẫn Asset No 159 211
76 15913000 21140000 provision on work in progress Thiết bị- dụng cụ quản lý Asset No 159 211
77 15914000 21150000 Provision on finished (manufactured) goods Cây lâu năm- súc vật làm việc và cho sản phẩm Asset No 159 211
78 15915000 21180000 Provision on finished (purchased) goods TSCĐ khác Asset No 159 211
79 15916000 212 Provision on subproducts Tài sản cố định thuê tài chính Asset No Yes 159 2
80 15917000 21210000 provision on stock in transit Tài sản cố định thuê tài chính Asset No 159 212
81 15918000 213 provision on other stocks Tài sản cố định vô hình Asset No Yes 159 2
82 2 21310000 Non-current assets Quyền sử dụng đất Asset Yes No 213
83 211 21320000 Tangible Fixed Assets Quyền phát hành Asset Yes No 2 213
84 21110000 21330000 Buildings and structures Bản quyền- bằng sáng chế Asset No 211 213
85 21120000 21340000 Machinery and equipment Nhãn hiệu hàng hoá Asset No 211 213
86 21130000 21350000 Transportation and transmission equipment Phần mềm máy vi tính Asset No 211 213
87 21140000 21360000 Office equipment Giấy phép và giấy phép nhượng quyền Asset No 211 213
88 21150000 21380000 Perennial trees-working and producing animals TSCĐ vô hình khác Asset No 211 213
89 21180000 214 Other tangible fixed assets Hao mòn tài sản cố định Asset No Yes 211 2
90 212 21410000 Finance lease assets Hao mòn TSCĐ hữu hình Asset Yes No 2 214
91 21210000 21420000 Finance lease assets Hao mòn TSCĐ thuê tài chính Asset No 212 214
92 213 21430000 Intangible fixed assets Hao mòn TSCĐ vô hình Asset Yes No 2 214
93 21310000 21470000 Land use right Hao mòn bất động sản đầu tư Asset No 213 214
94 21320000 217 Mastheads and publishing titles Bất động sản đầu tư Asset No Yes 213 2
95 21330000 21710000 Copyrights- patents Bất động sản đầu tư Asset No 213 217
96 21340000 221 Trade marks Đầu tư vào công ty con Asset No Yes 213 2
97 21350000 22110000 Computer software Đầu tư vào công ty con Asset No 213 221
98 21360000 222 Licenses and franchises Vốn góp liên doanh Asset No Yes 213 2
99 21380000 22210000 Other intangible fixed assets Vốn góp liên doanh Asset No 213 222
100 21381000 223 R&D expense Đầu tư vào công ty liên kết Asset No Yes 213 2
101 21382000 22310000 Industrial property Đầu tư vào công ty liên kết Asset No 213 223
102 21383000 228 Prepayment for intangible assets Đầu tư dài hạn khác Asset No Yes 213 2
103 21384000 22810000 Other intangible assets Cổ phiếu Asset No 213 228
104 214 22820000 Accumulated depreciation of fixed assets Trái phiếu Asset Yes No 2 228
105 21410000 22830000 Depreciation of tangible assets Đầu tư dài hạn khác Asset No 214 228
106 21411000 229 Dep Land and buildings Dự phòng giảm giá đầu tư dài hạn Asset No Yes 214 2
107 21412000 22910000 Dep Plant- machinery and equipment Dự phòng giảm giá đầu tư dài hạn Asset No 214 229
108 21413000 241 Dep Furniture and vehicles Xây dựng cơ bản dở dang Asset No Yes 214 2
109 21414000 24110000 Dep Others Mua sắm TSCĐ Asset No 214 241
110 21420000 24120000 Depreciation of finance lease assets Xây dựng cơ bản Asset No 214 241
111 21430000 24130000 Depreciation of intangible assets Sửa chữa lớn TSCĐ Asset No 214 241
112 21431000 242 Dep R&D expense Chi phí trả trước dài hạn Asset No Yes 214 2
113 21432000 24210000 Dep Industrial property Chi phí trả trước dài hạn Asset No 214 242
114 21433000 243 Dep Goodwill Tài sản thuế thu nhập hoãn lại Asset No Yes 214 2
115 21434000 24310000 Dep Property transfer rights Tài sản thuế thu nhập hoãn lại Asset No 214 243
116 21435000 244 Dep Computer software Ký quỹ- ký cược dài hạn Asset No Yes 214 2
117 21436000 24410000 Dep Prepayment for intangible assets Ký quỹ- ký cược dài hạn Asset No 214 244
118 21437000 3 Dep Other intangible assets NỢ PHẢI TRẢ Asset Liability No Yes 214
119 21470000 311 Depreciation of investment property Vay ngắn hạn Asset Liability No Yes 214 3
120 217 315 Investment property Nợ dài hạn đến hạn trả Asset Liability Yes 2 3
121 21710000 31510000 Investment property Nợ dài hạn đến hạn trả Asset Liability No 217 315
122 221 331 Investments in subsidiary Phải trả cho người bán Asset Liability Yes 2 3
123 22110000 33110000 Investments in subsidiary Phải trả thương mại Asset Liability Yes No V_LIABILITY_ACCT 221 331
124 222 33120000 Shares in joint venture Phải trả dịch vụ Asset Liability Yes Yes No V_LIABILITY_SERVICES_ACCT 2 331
125 22210000 33150000 Shares in joint venture Trả trước của khách hàng Asset Liability Yes No C_PREPAYMENT_ACCT 222 331
126 223 33170000 Investments in associates Phải trả chờ xử lý Asset Liability Yes Yes No B_PAYMENTSELECT_ACCT 2 331
127 22310000 33180000 Investments in associates Phải trả khác Asset Liability No 223 331
128 228 333 Other long term investments Thuế và các khoản phải nộp Nhà nước Asset Liability Yes 2 3
129 22810000 3331 Shares Thuế giá trị gia tăng phải nộp Asset Liability No Yes 228 333
130 22820000 33311000 Bonds Thuế GTGT đầu ra Asset Liability Yes No T_DUE_ACCT 228 3331
131 22830000 33312000 Other long term investments Thuế GTGT hàng nhập khẩu Asset Liability No 228 3331
132 229 33320000 Provision for devaluation of long term investments Thuế tiêu thụ đặc biệt Asset Liability Yes No 2 333
133 22910000 33330000 Provision for devaluation of long term investments Thuế xuất- nhập khẩu Asset Liability No 229 333
134 241 33340000 Construction in progress Thuế thu nhập doanh nghiệp Asset Liability Yes No 2 333
135 24110000 33350000 Acquisition of fixed assets Thuế thu nhập cá nhân Asset Liability No 241 333
136 24120000 33360000 Construction in progress Thuế tài nguyên Asset Liability No 241 333
137 24130000 33370000 Extra-ordinary repairs Thuế nhà đất- tiền thuê đất Asset Liability No 241 333
138 242 33388000 Long term prepayment expense Các loại thuế khác Asset Liability Yes Yes No WITHHOLDING_ACCT 2 333
139 24210000 33381000 Long term prepayment expense Khấu trừ thuế Asset Liability Yes No T_RECEIVABLES_ACCT 242 333
140 24220000 33390000 First establishment expense Phí- lệ phí và các khoản phải nộp khác Asset Liability Yes No T_LIABILITY_ACCT 242 333
141 24230000 334 Capital increase expense Phải trả người lao động Asset Liability No Yes 242 3
142 24240000 33410000 Other expense to be amortized Phải trả công nhân viên Asset Liability No 242 334
143 24250000 33480000 Accumulated amortization of expense to be amortised Phải trả người lao động khác Asset Liability No 242 334
144 243 335 Deferred tax assets Chi phí phải trả Asset Liability Yes 2 3
145 24310000 33510000 Deferred tax assets Chi phí phải trả Asset Liability No 243 335
146 244 336 Long term deposit- pledges Phải trả nội bộ Asset Liability Yes 2 3
147 24410000 33610000 Long term deposit- pledges Phải trả nội bộ Asset Liability Yes No INTERCOMPANYDUETO_ACCT 244 336
148 3 337 Liabilities Thanh toán theo tiến độ kế hoạch hợp đồng xây dựng Liability Yes 3
149 311 33710000 Short term borrowing Thanh toán theo tiến độ kế hoạch hợp đồng xây dựng Liability Yes No 3 337
150 31111000 338 Credit institution short term loans Phải trả- phải nộp khác Liability No Yes 311 3
151 31112000 33810000 Other short term loans Tài sản thừa chờ giải quyết Liability No 311 338
152 31113000 33820000 Third party portion of LT loan due within 1 year Kinh phí công đoàn Liability No 311 338
153 31114000 33830000 Intercompany shorterm loans Bảo hiểm xã hội Liability No 311 338
154 31115000 33840000 Intercomany portion of LT due within 1 year Bảo hiểm y tế Liability No 311 338
155 31116000 33850000 Portion of LT due within 1 year fin leasing and similar Phải trả về cổ phần hoá Liability No 338
156 315 33860000 Current portion of long term loan Nhận ký quỹ- ký cược ngắn hạn Liability Yes No 3 338
157 31510000 33870000 Current portion of long term loan Doanh thu chưa thực hiện Liability Yes No UNEARNEDREVENUE_ACCT 315 338
158 331 33880000 Payable to suppliers Phải trả- phải nộp khác Liability Yes No 3 338
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
159 33882000 Other creditors Liability No 338
160 341 Long term borrowings Vay dài hạn Liability Yes 3
161 34110000 Long term borrowings Vay dài hạn Liability No 341
162 34111000 342 Subordinated loan Nợ dài hạn Liability No Yes 341 3
163 34112000 34210000 Credit institutions Nợ dài hạn Liability No 341 342
164 34113000 343 Unsubordinated loan Trái phiếu phát hành Liability No Yes 341 3
165 34114000 34310000 Other loans Mệnh giá trái phiếu Liability No 341 343
166 34115000 34320000 Intercompany long term loan Chiết khấu trái phiếu Liability No 341 343
167 34116000 34330000 Suppliers Phụ trội trái phiếu Liability No 341 343
168 34117000 344 Bill of exchange payable Nhận ký quỹ- ký cược dài hạn Liability No Yes 341 3
169 34118000 34410000 Advances received/ contract in progress Nhận ký quỹ- ký cược dài hạn Liability No 341 344
170 342 347 Long term liabilities Thuế thu nhập hoãn lại phải trả Liability Yes 3
171 34210000 34710000 Long term liabilities Thuế thu nhập hoãn lại phải trả Liability No 342 347
172 34220000 351 Financial leasing and similar obligation long term loan Quỹ dự phòng trợ cấp mất việc làm Liability No Yes 342 3
173 343 35110000 Bond Quỹ dự phòng trợ cấp mất việc làm Liability Yes No 3 351
174 34310000 352 Value of securities Dự phòng phải trả Liability No Yes 343 3
175 34320000 35210000 Discount of securities Dự phòng phải trả Liability No 343 352
176 34330000 4 Excess of securities VỐN CHỦ SỞ HỮU Liability Owner's Equity No Yes 343
177 344 411 Long term deposits- pledges received Nguồn vốn kinh doanh Liability Owner's Equity Yes 3 4
178 34410000 41110000 Long term deposits- pledges received Vốn đầu tư của chủ sở hữu Liability Owner's Equity No 344 411
179 347 41120000 Deferred tax liabilities Thặng dư vốn cổ phần Liability Owner's Equity Yes No 3 411
180 34710000 41180000 Deferred tax liabilities Vốn khác Liability Owner's Equity No 347 411
181 351 412 Provision for unemployment fund Chênh lệch đánh giá lại tài sản Liability Owner's Equity Yes 3 4
182 35110000 41210000 Provision for unemployment fund Chênh lệch đánh giá lại tài sản Liability Owner's Equity No 351 412
183 352 413 Provision for payables Chênh lệch tỷ giá hối đoái Liability Owner's Equity Yes 3 4
184 35210000 41311000 Provision for payables Lãi tỷ giá hối đoái đánh giá lại cuối năm tài chính Liability Owner's Equity Yes No UNREALIZEDGAIN_ACCT 352 413
185 4 41312000 Owner’s Equity Lỗ tỷ giá hối đoái đánh giá lại cuối năm tài chính Owner's Equity Yes Yes No UNREALIZEDLOSS_ACCT 413
186 411 41320000 Business Capital Chênh lệch tỷ giá hối đoái trong giai đoạn đầu tư XDCB Owner's Equity Yes No 4 413
187 41110000 414 Contributed capital Quỹ đầu tư phát triển Owner's Equity No Yes 411 4
188 41120000 41410000 Capital surplus Quỹ đầu tư phát triển Owner's Equity No 411 414
189 41180000 415 Other capitals Quỹ dự phòng tài chính Owner's Equity No Yes 411 4
190 412 41510000 Differences from assets revaluation Quỹ dự phòng tài chính Owner's Equity Yes No 4 415
191 41210000 418 Differences from assets revaluation Các quỹ khác thuộc vốn chủ sở hữu Owner's Equity No Yes 412 4
192 413 41810000 Exchange rate difference Các quỹ khác thuộc vốn chủ sở hữu Owner's Equity Yes No 4 418
193 41310000 419 Exchange rate difference at closing balance date Cổ phiếu quỹ Owner's Equity Yes No Yes UNREALIZEDGAIN_ACCT 413 4
194 41312000 41910000 Loss Exchange rate difference at closing balance date Cổ phiếu quỹ Owner's Equity Yes No UNREALIZEDLOSS_ACCT 413 419
195 41320000 421 Exchange rate difference in construction period Lợi nhuận chưa phân phối Owner's Equity No Yes 413 4
196 414 42110000 Investments and development fund Lợi nhuận chưa phân phối năm trước Owner's Equity Yes No 4 421
197 41410000 42120000 Investments and development fund Lợi nhuận chưa phân phối năm nay Owner's Equity Yes No RETAINEDEARNING_ACCT 414 421
198 415 431 Financial reserve funds Quỹ khen thưởng- phúc lợi Owner's Equity Yes 4
199 41510000 43110000 Financial reserve funds Quỹ khen thưởng Owner's Equity No 415 431
200 418 43120000 Financial reserve funds equity Quỹ phúc lợi Owner's Equity Yes No 4 431
201 41810000 43130000 Financial reserve funds equity Quỹ phúc lợi đã hình thành TSCĐ Owner's Equity No 418 431
202 419 441 Stock fund Nguồn vốn đầu tư xây dựng cơ bản Owner's Equity Yes 4
203 41910000 44110000 Stock fund Nguồn vốn đầu tư xây dựng cơ bản Owner's Equity No 419 441
204 421 461 Retained earnings Nguồn kinh phí sự nghiệp Owner's Equity Yes 4
205 42110000 46110000 Prior year earnings Nguồn kinh phí sự nghiệp năm trước Owner's Equity No 421 461
206 42120000 46120000 Current year earnings Nguồn kinh phí sự nghiệp năm nay Owner's Equity Yes No RETAINEDEARNING_ACCT 421 461
207 431 466 Welfare and reward funds Nguồn kinh phí đã hình thành TSCĐ Owner's Equity Yes 4
208 43110000 5 Reward funds DOANH THU Owner's Equity Revenue No Yes 431
209 43120000 511 Welfare funds Doanh thu bán hàng và cung cấp dịch vụ Owner's Equity Revenue No Yes 431 5
210 43130000 51110000 Welfare funds used for fixed assets investments Doanh thu bán hàng hóa Owner's Equity Revenue Yes No P_REVENUE_ACCT 431 511
211 441 51120000 Capital expenditure funds Doanh thu bán các thành phẩm Owner's Equity Revenue Yes No 4 511
212 44110000 51130000 Capital expenditure funds Doanh thu cung cấp dịch vụ Owner's Equity Revenue No 441 511
213 461 51140000 Subsidy funds from state budget Doanh thu trợ cấp- trợ giá Owner's Equity Revenue Yes No 4 511
214 46110000 51150000 Prior year Doanh thu chưa phát hành hóa đơn Owner's Equity Revenue Yes No NOTINVOICEDREVENUE_ACCT 461 511
215 46120000 51170000 Current year Doanh thu kinh doanh bất động sản đầu tư Owner's Equity Revenue No 461 511
216 466 512 Funds invested in fixed assets Doanh thu bán hàng nội bộ Owner's Equity Revenue Yes 4 5
217 5 51210000 Revenue Doanh thu bán hàng hóa Revenue Yes No 512
218 511 51220000 Revenue Doanh thu bán các thành phẩm Revenue Yes No 5 512
219 51110000 51230000 Revenue from sale of merchandise Doanh thu cung cấp dịch vụ Revenue Yes No P_REVENUE_ACCT 511 512
220 51120000 515 Revenue from sales of finished goods Doanh thu hoạt động tài chính Revenue No Yes 511 5
221 51130000 51510000 Revenue from services Doanh thu hoạt động tài chính Revenue No 511 515
222 51140000 51520000 Revenue from government grants Chiết khấu thanh toán nhận được Revenue Yes No PAYDISCOUNT_REV_ACCT 511 515
223 51150000 51530000 Revenue not yet issue invoice Lãi ngân hàng Revenue Yes No NOTINVOICEDREVENUE_ACCT B_INTERESTREV_ACCT 511 515
224 51170000 51540000 Revenue from investments property Lãi do đánh giá lại tiền gửi ngân hàng Revenue Yes No B_REVALUATIONGAIN_ACCT 511 515
225 512 51550000 Inter-company revenue Lãi do thanh toán bằng ngoại tệ Revenue Yes Yes No REALIZEDGAIN_ACCT 5 515
226 51210000 521 Revenue from sale of merchandise Chiết khấu thương mại Revenue No Yes 512 5
227 51220000 52110000 Revenue from sales of finished goods Chiết khấu thương mại Revenue Yes No P_TRADEDISCOUNTGRANT_ACCT 512 521
228 51230000 531 Revenue from services Hàng bán bị trả lại Revenue No Yes 512 5
229 515 53110000 Revenue from financial activities Hàng bán bị trả lại Revenue Yes No 5 531
230 51510000 532 Revenue from financial activities Giảm giá hàng bán Revenue No Yes 515 5
231 51511000 53210000 Realised exchange gain Giảm giá hàng bán Revenue No 515 532
232 51512000 6 Bank and third party interest income long term loans CHI PHÍ SẢN XUẤT- KINH DOANH Revenue Expense No Yes 515
233 51513000 611 Bank and third party interest income short term loans Mua hàng Revenue Expense No Yes 515 6
234 51514000 61110000 Intercompany interest income Mua nguyên liệu- vật liệu Revenue Expense No 515 611
235 51515000 61120000 Customer interest income Mua hàng hóa Revenue Expense No 515 611
236 51516000 621 Other financial income Chi phí nguyên liệu- vật liệu trực tiếp Revenue Expense No Yes 515 6
237 51520000 62110000 Discount payment received Chi phí nguyên liệu- vật liệu trực tiếp Revenue Expense Yes No PAYDISCOUNT_REV_ACCT P_USAGEVARIANCE_ACCT 515
238 51530000 62120000 Bank interest Chi phí nguyên liệu- vật liệu trực tiếp Revenue Expense Yes No B_INTERESTREV_ACCT P_SCRAP_ACCT 515
239 51540000 62130000 Gain on evaluating bank Chi phí nguyên liệu- vật liệu trực tiếp Revenue Expense Yes No B_REVALUATIONGAIN_ACCT P_FLOORSTOCK_ACCT 515
240 51550000 622 Gain on foreign currencies payment Chi phí nhân công trực tiếp Revenue Expense Yes No Yes REALIZEDGAIN_ACCT 515 6
241 521 62210000 Sales discounts Chi phí nhân công trực tiếp Revenue Expense Yes No P_LABOR_ACCT 5 622
242 52110000 623 Sales discounts Chi phí sử dụng máy thi công Revenue Expense Yes No Yes P_TRADEDISCOUNTGRANT_ACCT 521 6
243 531 62310000 Sales returns Chi phí nhân công Revenue Expense Yes No 5 623
244 53110000 62320000 Sales returns Chi phí vật liệu Revenue Expense No 531 623
245 532 62330000 Sales rebates Chi phí dụng cụ sản xuất Revenue Expense Yes No P_RATEVARIANCE_ACCT 5 623
246 53210000 62340000 Sales rebates Chi phí khấu hao máy thi công Revenue Expense No 532 623
247 53220000 62370000 Free goods Chi phí dịch vụ mua ngoài Revenue Expense No P_METHODCHANGEVARIANCE_ACCT 532 623
248 53230000 62380000 Off invoices rebate Chi phí bằng tiền khác Revenue Expense No P_MIXVARIANCE_ACCT 532 623
249 53240000 627 Rebate linked to transport and warehousing Chi phí sản xuất chung Revenue Expense No Yes 532 6
250 53250000 62710000 Intercompany discount Chi phí nhân viên phân xưởng Revenue Expense No 532 627
251 6 62720000 Operating Costs Chi phí vật liệu Expense Yes No 627
252 611 62730000 Purchase Chi phí dụng cụ sản xuất Expense Yes No 6 627
253 61110000 62740000 Purchases of raw materials Chi phí khấu hao TSCĐ Expense No 611 627
254 61120000 62770000 Purchase of goods Chi phí dịch vụ mua ngoài Expense No P_BURDEN_ACCT 611 627
255 621 62771000 Direct material costs Chi phí dịch vụ mua ngoài Expense Yes No P_OUTSIDEPROCESSING_ACCT 6 627
256 622 62772000 Direct labor cost Chi phí dịch vụ mua ngoài Expense Yes No 6 627
257 62210000 62773000 Direct labor cost Chi phí dịch vụ mua ngoài Expense No 622 627
258 62211000 62780000 Direct wages ( blue collar) Chi phí bằng tiền khác Expense No P_OVERHEAD_ACCT 622 627
259 62212000 631 Pre retirement Giá thành sản xuất Expense No Yes 622 6
260 62213000 63100000 Termination contract Giá thành sản xuất Expense No P_COSTOFPRODUCTION_ACCT 622 631
261 62214000 63110000 Expatriate package Giá thành dịch vụ Expense Yes No P_EXPENSE_ACCT 622 631
262 62215000 63120000 Blue collar social security Bù trừ giá thành sản phẩm Expense Yes No P_INVENTORYCLEARING_ACCT 622 631
263 62216000 63130000 Recruitment Điều chỉnh giá thành sản phẩm Expense Yes No P_COSTADJUSTMENT_ACCT 622 631
264 62217000 632 Training and seminars Giá vốn hàng bán Expense No Yes 622 6
265 62218000 63210000 Traveling and entertainment Giá vốn hàng bán Expense Yes No P_COGS_ACCT 622 632
266 62219000 63220000 Canteen expense Chênh lệch hàng tồn kho do kiểm kê Expense Yes No W_DIFFERENCES_ACCT 622 632
267 62220000 63230000 Personnel insurance Chênh lệch HTK do điều chỉnh Expense Yes No W_INVACTUALADJUST_ACCT 622 632
268 62221000 63240000 Clothing and uniforms Chênh lệch giữa giá vốn và giá trị thuần có thể thực hiện Expense Yes No W_REVALUATION_ACCT 622 632
269 62222000 63250000 Other personnel expenses Chênh lệch giữa giá thành và giá mua Expense Yes No P_INVOICEPRICEVARIANCE_ACCT 622 632
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
270 63251000 Purchase price variance on material standard – P/O Expense Yes No 632
271 63252000 Purchase price variance on material deviation invoice – P/O Expense Yes No 632
272 63260000 Standard cost Chênh lệc với giá định mức Expense Yes No P_PURCHASEPRICEVARIANCE_ACCT 632
273 63270000 Purchase variances TK đối ứng với chênh lệch giá mua Expense Yes No PPVOFFSET_ACCT 632
274 635 Financial expenses Chi phí tài chính Expense Yes 6
275 63510000 Financial expenses Chi phí tài chính Expense No 635
276 63511000 63520000 Provision for financial fixed assets Phí ngân hàng Expense Yes No B_EXPENSE_ACCT 635
277 63512000 63530000 Write off financial assets Chiết khấu thanh toán Expense Yes No PAYDISCOUNT_EXP_ACCT 635
278 63513000 63540000 Provision for bad debts Chi phí lãi ngân hàng Expense Yes No B_INTERESTEXP_ACCT 635
279 63514000 63550000 Write off bad debt Lỗ do đánh giá lại tiền gửi ngân hàng Expense Yes No B_REVALUATIONLOSS_ACCT 635
280 63515000 63560000 Realised exchange loss Lỗ do thanh toán bằng ngoại tệ Expense Yes No REALIZEDLOSS_ACCT 635
281 63516000 641 Bank and third party interest expense long term loans Chi phí bán hàng Expense No Yes 635 6
282 63517000 64110000 Bank and third party interest expense short term loans Chi phí nhân viên Expense No 635 641
283 63518000 64120000 financial leasing interest Chi phí vật liệu- bao bì Expense No 635 641
284 63519000 64130000 Intercompany interest expense Chi phí dụng cụ- đồ dùng Expense No 635 641
285 63520000 64140000 Suppliers interest expense Chi phí khấu hao TSCĐ Expense No 635 641
286 63521000 64150000 Customer interest charge Chi phí bảo hành Expense No 635 641
287 63522000 64170000 Supplier interest income Chi phí dịch vụ mua ngoài Expense No 635 641
288 63520000 64180000 Bank charges Chi phí bằng tiền khác Expense Yes No B_EXPENSE_ACCT 635 641
289 63530000 642 Payment discount Chi phí quản lý doanh nghiệp Expense Yes No Yes PAYDISCOUNT_EXP_ACCT 635 6
290 63540000 64210000 Bank's interest expenses Chi phí nhân viên quản lý Expense Yes No B_INTERESTEXP_ACCT E_EXPENSE_ACCT 635 642
291 63550000 64220000 Loss on evaluating bank Chi phí vật liệu quản lý Expense Yes No B_REVALUATIONLOSS_ACCT 635 642
292 63560000 64230000 Loss on foreign currencies payment Chi phí đồ dùng văn phòng Expense Yes No REALIZEDLOSS_ACCT 635 642
293 641 64240000 Cost of goods sold Chi phí khấu hao TSCĐ Expense Yes No 6 642
294 64110000 64250000 Staff expenses Thuế- phí và lệ phí Expense No 641 642
295 64111000 64260000 Commissions to sales force Chi phí dự phòng Expense Yes No WRITEOFF_ACCT 641 642
296 64112000 64270000 Pre retirement Chi phí dịch vụ mua ngoài Expense No CH_EXPENSE_ACCT 641 642
297 64113000 64281000 Termination contract Chênh lệch quỹ tiền mặt Expense No CB_DIFFERENCES_ACCT 641 642
298 64114000 64288000 Expatriate package Chi phí bằng tiền khác Expense Yes No CB_EXPENSE_ACCT 641 642
299 64120000 7 Material and packing materials THU NHẬP KHÁC Expense Revenue No Yes 641
300 64130000 711 Tools and instruments expenses Thu nhập khác Expense Revenue No Yes 641 7
301 64140000 71100000 Fixed assets depreciation Tiền nhận được khác Expense Revenue Yes No CB_RECEIPT_ACCT 641 711
302 64141000 71120000 Amortisation goodwill Thu nhập khác Expense Revenue Yes No CH_REVENUE_ACCT 641 711
303 64142000 71130000 Amortisation of expenses to be amortised Lãi do thanh toán ngân hàng Expense Revenue Yes No B_SETTLEMENTGAIN_ACCT 641 711
304 64143000 8 Amortisation of intangible assets other than goodwill CHI PHÍ KHÁC Expense No Yes 641
305 64144000 811 Amortisation tangible assets Chi phí khác Expense No Yes 641 8
306 64150000 81100000 Warranty expenses Chi phí khác Expense Yes No 641 811
307 64170000 821 External services hired Chi phí thuế thu nhập doanh nghiệp Expense No Yes 641 8
308 64170100 82110000 Car maintenance Chi phí thuế TNDN hiện hành Expense Yes No T_EXPENSE_ACCT 641 821
309 64170200 82114000 Lorry maintenance Chi phí thuế TNDN hoãn lại Expense No 641 821
310 64170300 82130000 Freight out Lỗ do thanh toán ngân hàng Expense Yes No B_SETTLEMENTLOSS_ACCT 641 821
311 64170400 9 Design Xác định kết quả kinh doanh Expense No Yes 641
312 64170500 911 Sample Xác định kết quả kinh doanh Expense No Yes 641 9
313 64170600 91100000 Innovation and demo centre Xác định kết quả kinh doanh Expense Yes No INCOMESUMMARY_ACCT 641 911
314 64170700 991 Suppliers for demotration Tài khoản treo Expense No Yes 641 9
315 64170800 99110000 Building rent Tài khoản treo Expense Yes No DEFAULT_ACCT 641 991
316 64170900 99120000 Documentation Chênh lệch do báo cáo bằng đồng ngoại tệ Expense Yes No SUSPENSEBALANCING_ACCT 641 991
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
317 99130000 Suspense error Expense Yes No SUSPENSEERROR_ACCT 991
318 99140000 Difference due to rounding Chênh lệch do làm tròn Expense Yes No CURRENCYBALANCING_ACCT 991
319 999 Commitment account Tài khoản kế toán cam kết Memo Yes 9
320 99950000 Purchasing commitment Cam kết mua hàng Memo Yes No COMMITMENTOFFSET_ACCT 999
321 99960000 Purchasing commitment Cam kết bán hàng Memo Yes No COMMITMENTOFFSETSALES_ACCT 999

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data/import/AccountingVN-COA-QD15-VN.ods
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