[Account_Value],[Account_Name],[Account_Description],[Account_Type],[Account_Sign],[Account_Document],[Account_Summary],[Default_Account],[Account_Parent]
1,Current assets and short term investments,,Asset,,,Yes,,
111,Cash in  hand,,Asset,,,Yes,,1
11110000,VND Cash in  hand,11110000,Asset,,Yes,No,CB_ASSET_ACCT,111
11120000,Foreign currencies – USD,,Asset,,,No,,111
11130000,Gold-silver-precious stones,,Asset,,,No,,111
112,Cash at  Bank,,Asset,,,Yes,,1
11211000,Cash at  Bank-VND demand account,,Asset,,Yes,No,B_ASSET_ACCT,112
11212000,Cash at  Bank-VND account at VCB Hai Duong,,Asset,,Yes,No,B_UNALLOCATEDCASH_ACCT,112
11211200,Cash at  Bank-unknown origin,,Asset,,Yes,No,B_UNIDENTIFIED_ACCT,112
11222000,Foreign cash in bank – Capital account,,Asset,,,No,,112
11223000,Foreign cash in bank – USD demand  account,,Asset,,,No,,112
113,Cash in transit,,Asset,,,Yes,,1
11310000,Cash in transit,,Asset,,Yes,No,CB_CASHTRANSFER_ACCT,113
11320000,Bank in transit,,Asset,,Yes,No,B_INTRANSIT_ACCT,113
121,Short term security investment,,Asset,,,Yes,,1
12110000,Shares,,Asset,,,No,,121
12120000,Bonds - bills,,Asset,,,No,,121
128,Other short - term investments,,Asset,,,Yes,,1
12810000,Time deposit,,Asset,,,No,,128
12820000,Current investments,,Asset,,,No,,128
12830000,Intercompany short term investments,,Asset,,,No,,128
12840000,Other short term investments,,Asset,,,No,,128
12880000,Other short term investment,,Asset,,,No,,128
129,Provision for devaluation of short term investment,,Asset,,,Yes,,1
131,Account receivables-trade,,Asset,,,Yes,,1
13110000,Account receivables-trade,,Asset,,Yes,No,C_RECEIVABLE_ACCT,131
13111000,Long term trade receivable,,Asset,,Yes,No,,131
13112000,Regular trade debtor,,Asset,,Yes,No,,131
13113000,Post-dated checks- bills receivable,,Asset,,Yes,No,,131
13114000,Doubtful trade debtors,,Asset,,Yes,No,,131
13115000,Discounted bills,,Asset,,Yes,No,,131
13116000,Intercompany debtors,,Asset,,Yes,No,,131
13117000,Invoices to be sent,,Asset,,Yes,No,,131
13118000,Creditnotes to be received,,Asset,,Yes,No,,131
13120000,Account receivables-services,,Asset,,Yes,No,C_RECEIVABLE_SERVICES_ACCT,131
13150000,Advances to suppliers,,Asset,,Yes,No,V_PREPAYMENT_ACCT,131
13160000,Account receivables without invoice,,Asset,,Yes,No,NOTINVOICEDRECEIVABLES_ACCT,131
13180000,Other Account receivables,,Asset,,,No,,131
133,Deductible VAT,,Asset,,,Yes,,1
13310000,Deductible VAT for goods and services,,Asset,,Yes,No,T_CREDIT_ACCT,133
13320000,Deductible for fixed assets,,Asset,,,No,,133
136,Inter-company receivables,,Asset,,,Yes,,1
13610000,Working capital provided to sub-untils by holding company,,Asset,,,No,,136
13680000,Other inter-company receivables,,Asset,,Yes,No,INTERCOMPANYDUEFROM_ACCT,136
138,Other receivables,,Asset,,,Yes,,1
13810000,Shortage of assets awaiting for resolution,,Asset,,,No,,138
13850000,Receivables from equitizing activities,,Asset,,,No,,138
13880000,Others,,Asset,,,No,,138
13881000,Long term other receivable,,Asset,,,No,,138
13882000,Withholding tax es and other taxes prepayment,,Asset,,,No,,138
13883000,Income taxes prepayment,,Asset,,,No,,138
13884000,Other debtors,,Asset,,,No,,138
139,Provision for doubtful debts,,Asset,,,Yes,,1
13900000,Provision for doubtful debts,,Asset,,,No,,139
13910000,Provision on long term trade receivable,,Asset,,,No,,139
13920000,Provision on long term other  receivable,,Asset,,,No,,139
13930000,Provision for bad debts,,Asset,,,No,,139
13940000,Provision on other debtors,,Asset,,,No,,139
141,Advances,,Asset,,,Yes,,1
14110000,Advances for employees,,Asset,,Yes,No,E_PREPAYMENT_ACCT,141
142,Short- term prepaid expenses,,Asset,,,Yes,,1
14210000,Short- term prepaid expenses,,Asset,,,No,,142
144,Short term pledges- collateral and deposit,,Asset,,,Yes,,1
14410000,Short term pledges- collateral and deposit,,Asset,,,No,,144
151,Goods in transit,,Asset,,,Yes,,1
15110000,Goods in transit,,Asset,,,Yes,,151
15120000,Goods received without invoice,,Asset,,Yes,No,NOTINVOICEDRECEIPTS_ACCT,151
152,Raw materials,,Asset,,,Yes,,1
15210000,Raw materials,,Asset,,,No,P_TRADEDISCOUNTREC_ACCT,152
15211000,Packaging material,,Asset,,,No,P_TRADEDISCOUNTREC_ACCT,152
153,Tools and supplies,,Asset,,,Yes,,1
15310000,Tools and supplies,,Asset,,,No,,153
154,Work in progress,,Asset,,,Yes,,1
15410000,Work in progress,,Asset,,Yes,No,PJ_WIP_ACCT,154
155,Finished goods,,Asset,,,Yes,,1
15510000,Finished goods,,Asset,,Yes,No,P_ASSET_ACCT,155
15511000,Finished manufactured goods,,Asset,,Yes,No,,155
15512000,Finished purchased goods,,Asset,,Yes,No,,155
15513000,Subproducts and residuals,,Asset,,Yes,No,,155
15514000,Other stock,,Asset,,Yes,No,,155
15520000,Finished goods-project,,Asset,,Yes,No,PJ_ASSET_ACCT,155
156,Merchandise goods,,Asset,,,Yes,,1
15610000,Purchase costs,,Asset,,Yes,No,W_INVENTORY_ACCT,156
15620000,Incidental expenses,,Asset,,Yes,No,,156
15670000,Merchandise real-estate,,Asset,,,No,,156
157,Goods on consignment,,Asset,,,Yes,,1
15710000,Goods on consignment,,Asset,,,No,,157
158,Merchandise goods in bonded warehouse,,Asset,,,Yes,,1
15810000,Merchandise goods in bonded warehouse,,Asset,,,No,,158
159,Provision for decline in value of inventories,,Asset,,,Yes,,1
15910000,Provision for decline in value of inventories,,Asset,,,No,,159
15911000,provision on raw materials,,Asset,,,No,,159
15912000,provision on packaging materials,,Asset,,,No,,159
15913000,provision on work in progress,,Asset,,,No,,159
15914000,Provision on finished (manufactured) goods,,Asset,,,No,,159
15915000,Provision on finished (purchased) goods,,Asset,,,No,,159
15916000,Provision on subproducts,,Asset,,,No,,159
15917000,provision on stock in transit,,Asset,,,No,,159
15918000,provision on other stocks,,Asset,,,No,,159
2,Non-current assets,,Asset,,,Yes,,
211,Tangible Fixed Assets,,Asset,,,Yes,,2
21110000,Buildings and structures,,Asset,,,No,,211
21120000,Machinery and equipment,,Asset,,,No,,211
21130000,Transportation and transmission equipment,,Asset,,,No,,211
21140000,Office equipment,,Asset,,,No,,211
21150000,Perennial trees-working and producing animals,,Asset,,,No,,211
21180000,Other tangible fixed assets,,Asset,,,No,,211
212,Finance lease assets,,Asset,,,Yes,,2
21210000,Finance lease assets,,Asset,,,No,,212
213,Intangible fixed assets,,Asset,,,Yes,,2
21310000,Land use right,,Asset,,,No,,213
21320000,Mastheads and publishing titles,,Asset,,,No,,213
21330000,Copyrights- patents,,Asset,,,No,,213
21340000,Trade marks,,Asset,,,No,,213
21350000,Computer software,,Asset,,,No,,213
21360000,Licenses and franchises,,Asset,,,No,,213
21380000,Other intangible fixed assets,,Asset,,,No,,213
21381000,R&D expense,,Asset,,,No,,213
21382000,Industrial property,,Asset,,,No,,213
21383000,Prepayment for intangible assets,,Asset,,,No,,213
21384000,Other intangible assets,,Asset,,,No,,213
214,Accumulated depreciation of fixed assets,,Asset,,,Yes,,2
21410000,Depreciation of tangible assets,,Asset,,,No,,214
21411000,Dep Land and buildings,,Asset,,,No,,214
21412000,Dep Plant- machinery and equipment,,Asset,,,No,,214
21413000,Dep Furniture and vehicles,,Asset,,,No,,214
21414000,Dep Others,,Asset,,,No,,214
21420000,Depreciation of finance lease assets,,Asset,,,No,,214
21430000,Depreciation of intangible assets,,Asset,,,No,,214
21431000,Dep R&D expense,,Asset,,,No,,214
21432000,Dep Industrial property,,Asset,,,No,,214
21433000,Dep Goodwill,,Asset,,,No,,214
21434000,Dep Property  transfer rights,,Asset,,,No,,214
21435000,Dep Computer software,,Asset,,,No,,214
21436000,Dep Prepayment for intangible assets,,Asset,,,No,,214
21437000,Dep Other intangible assets,,Asset,,,No,,214
21470000,Depreciation of investment property,,Asset,,,No,,214
217,Investment property,,Asset,,,Yes,,2
21710000,Investment property,,Asset,,,No,,217
221,Investments in subsidiary,,Asset,,,Yes,,2
22110000,Investments in subsidiary,,Asset,,,No,,221
222,Shares in joint venture,,Asset,,,Yes,,2
22210000,Shares in joint venture,,Asset,,,No,,222
223,Investments in associates,,Asset,,,Yes,,2
22310000,Investments in associates,,Asset,,,No,,223
228,Other long term investments,,Asset,,,Yes,,2
22810000,Shares,,Asset,,,No,,228
22820000,Bonds,,Asset,,,No,,228
22830000,Other long term investments,,Asset,,,No,,228
229,Provision for devaluation of long term investments,,Asset,,,Yes,,2
22910000,Provision for devaluation of long term investments,,Asset,,,No,,229
241,Construction  in progress,,Asset,,,Yes,,2
24110000,Acquisition of fixed assets,,Asset,,,No,,241
24120000,Construction in progress,,Asset,,,No,,241
24130000,Extra-ordinary repairs,,Asset,,,No,,241
242,Long term prepayment expense,,Asset,,,Yes,,2
24210000,Long term prepayment expense,,Asset,,,No,,242
24220000,First establishment expense,,Asset,,,No,,242
24230000,Capital increase expense,,Asset,,,No,,242
24240000,Other expense to be amortized,,Asset,,,No,,242
24250000,Accumulated amortization of expense to be amortised,,Asset,,,No,,242
243,Deferred tax assets,,Asset,,,Yes,,2
24310000,Deferred tax assets,,Asset,,,No,,243
244,Long term deposit- pledges,,Asset,,,Yes,,2
24410000,Long term deposit- pledges,,Asset,,,No,,244
3,Liabilities,,Liability,,,Yes,,
311,Short term borrowing,,Liability,,,Yes,,3
31111000,Credit institution short term loans,,Liability,,,No,,311
31112000,Other short term loans,,Liability,,,No,,311
31113000,Third party portion of LT loan due within 1 year,,Liability,,,No,,311
31114000,Intercompany  shorterm loans,,Liability,,,No,,311
31115000,Intercomany  portion of LT due within 1 year,,Liability,,,No,,311
31116000,Portion of LT due within 1 year fin leasing and similar,,,,,,,
315,Current portion of long term loan,,Liability,,,Yes,,3
31510000,Current portion of long term loan,,Liability,,,No,,315
331,Payable to suppliers,,Liability,,,Yes,,3
33110000,Accounts Payable,,Liability,,Yes,No,V_LIABILITY_ACCT,331
33114000,Fixed assets creditors,,Liability,,Yes,No,,331
33115000,Bill of exchange payable,,Liability,,Yes,No,,331
33116000,Intercompany trade creditors,,Liability,,Yes,No,,331
33120000,Other services payables,,Liability,,Yes,No,V_LIABILITY_SERVICES_ACCT,331
33150000,Prepaid suppliers,,Liability,,Yes,No,C_PREPAYMENT_ACCT,331
33170000,Pending payable,,Liability,,Yes,No,B_PAYMENTSELECT_ACCT,331
33180000,Other payables,,Liability,,,No,,331
333,Taxes and obligation to State budget,,Liability,,,Yes,,3
3331,Value Added Tax (VAT),,Liability,,,Yes,,333
33311000,Output VAT,,Liability,,Yes,No,T_DUE_ACCT,3331
33312000,VAT on imported goods,,Liability,,,No,,3331
33320000,Special consumption tax,,Liability,,,No,,333
33330000,Import and export duties,,Liability,,,No,,333
33340000,Corporate income tax,,Liability,,,No,,333
33350000,Personal income tax,,Liability,,,No,,333
33360000,Tax on use of natural resources,,Liability,,,No,,333
33370000,Land and housing tax- land rental charges,,Liability,,,No,,333
33388000,Other taxes,,Liability,,Yes,No,WITHHOLDING_ACCT,333
33381000,Tax deduction,,Liability,,Yes,No,T_RECEIVABLES_ACCT,333
33390000,Fees- charges and other payables,,Liability,,Yes,No,T_LIABILITY_ACCT,333
334,Payable to employees,,Liability,,,Yes,,3
33410000,Payable to employees,,Liability,,,No,,334
33480000,Payables to other labourers,,Liability,,,No,,334
335,Accrual Expenses,,Liability,,,Yes,,3
33510000,Accrual Expenses,,Liability,,,No,,335
336,Inter-company payables,,Liability,,,Yes,,3
33610000,Inter-company payables,,Liability,,Yes,No,INTERCOMPANYDUETO_ACCT,336
337,Progress payment due to construction contract,,Liability,,,Yes,,3
33710000,Progress payment due to construction contract,,Liability,,,No,,337
338,Other payables,,Liability,,,Yes,,3
33810000,Surplus of assets awaiting resolution,,Liability,,,No,,338
33820000,Trade union fees,,Liability,,,No,,338
33830000,Social insurance,,Liability,,,No,,338
33840000,Health insurance,,Liability,,,No,,338
33850000,Payables of equitization activities,,Liability,,,No,,338
33860000,Short term deposits- pledges received,,Liability,,,No,,338
33870000,Un-earned revenue,,Liability,,Yes,No,UNEARNEDREVENUE_ACCT,338
33880000,Other payables,,Liability,,,No,,338
33881000,Other liabilities – non current portion,,Liability,,,No,,338
33882000,Other creditors,,Liability,,,No,,338
341,Long term borrowings,,Liability,,,Yes,,3
34110000,Long term borrowings,,Liability,,,No,,341
34111000,Subordinated loan,,Liability,,,No,,341
34112000,Credit institutions,,Liability,,,No,,341
34113000,Unsubordinated loan,,Liability,,,No,,341
34114000,Other loans,,Liability,,,No,,341
34115000,Intercompany long term loan,,Liability,,,No,,341
34116000,Suppliers,,Liability,,,No,,341
34117000,Bill of exchange payable,,Liability,,,No,,341
34118000,Advances received/ contract in progress,,Liability,,,No,,341
342,Long term liabilities,,Liability,,,Yes,,3
34210000,Long term liabilities,,Liability,,,No,,342
34220000,Financial leasing and similar obligation long term loan,,Liability,,,No,,342
343,Bond,,Liability,,,Yes,,3
34310000,Value of securities,,Liability,,,No,,343
34320000,Discount of securities,,Liability,,,No,,343
34330000,Excess of securities,,Liability,,,No,,343
344,Long term deposits- pledges received,,Liability,,,Yes,,3
34410000,Long term deposits- pledges received,,Liability,,,No,,344
347,Deferred tax liabilities,,Liability,,,Yes,,3
34710000,Deferred tax liabilities,,Liability,,,No,,347
351,Provision for unemployment fund,,Liability,,,Yes,,3
35110000,Provision for unemployment fund,,Liability,,,No,,351
352,Provision for payables,,Liability,,,Yes,,3
35210000,Provision for payables,,Liability,,,No,,352
4,Owner’s Equity,,Owner's Equity,,,Yes,,
411,Business Capital,,Owner's Equity,,,Yes,,4
41110000,Contributed capital,,Owner's Equity,,,No,,411
41120000,Capital surplus,,Owner's Equity,,,No,,411
41180000,Other capitals,,Owner's Equity,,,No,,411
412,Differences from assets revaluation,,Owner's Equity,,,Yes,,4
41210000,Differences from assets revaluation,,Owner's Equity,,,No,,412
413,Exchange rate difference,,Owner's Equity,,,Yes,,4
41310000,Exchange rate difference at closing balance date,,Owner's Equity,,Yes,No,UNREALIZEDGAIN_ACCT,413
41312000,Loss Exchange rate difference at closing balance date,,Owner's Equity,,Yes,No,UNREALIZEDLOSS_ACCT,413
41320000,Exchange rate difference in construction period,,Owner's Equity,,,No,,413
414,Investments and development fund,,Owner's Equity,,,Yes,,4
41410000,Investments and development fund,,Owner's Equity,,,No,,414
415,Financial reserve funds,,Owner's Equity,,,Yes,,4
41510000,Financial reserve funds,,Owner's Equity,,,No,,415
418,Financial reserve funds equity,,Owner's Equity,,,Yes,,4
41810000,Financial reserve funds equity,,Owner's Equity,,,No,,418
419,Stock fund,,Owner's Equity,,,Yes,,4
41910000,Stock fund,,Owner's Equity,,,No,,419
421,Retained earnings,,Owner's Equity,,,Yes,,4
42110000,Prior year earnings,,Owner's Equity,,,No,,421
42120000,Current year earnings,,Owner's Equity,,Yes,No,RETAINEDEARNING_ACCT,421
431,Welfare and reward funds,,Owner's Equity,,,Yes,,4
43110000,Reward funds,,Owner's Equity,,,No,,431
43120000,Welfare funds,,Owner's Equity,,,No,,431
43130000,Welfare funds used for fixed assets investments,,Owner's Equity,,,No,,431
441,Capital expenditure funds,,Owner's Equity,,,Yes,,4
44110000,Capital expenditure funds,,Owner's Equity,,,No,,441
461,Subsidy funds from state budget,,Owner's Equity,,,Yes,,4
46110000,Prior year,,Owner's Equity,,,No,,461
46120000,Current year,,Owner's Equity,,,No,,461
466,Funds invested in fixed assets,,Owner's Equity,,,Yes,,4
5,Revenue,,Revenue,,,Yes,,
511,Revenue,,Revenue,,,Yes,,5
51110000,Revenue from sale of merchandise,,Revenue,,Yes,No,P_REVENUE_ACCT,511
51120000,Revenue from sales of finished goods,,Revenue,,,No,,511
51130000,Revenue from services,,Revenue,,,No,,511
51140000,Revenue from government grants,,Revenue,,,No,,511
51150000,Revenue not yet issue invoice,,Revenue,,Yes,No,NOTINVOICEDREVENUE_ACCT,511
51170000,Revenue from investments property,,Revenue,,,No,,511
512,Inter-company revenue,,Revenue,,,Yes,,5
51210000,Revenue from sale of merchandise,,Revenue,,,No,,512
51220000,Revenue from sales of finished goods,,Revenue,,,No,,512
51230000,Revenue from services,,Revenue,,,No,,512
515,Revenue from financial activities,,Revenue,,,Yes,,5
51510000,Revenue from financial activities,,Revenue,,,No,,515
51511000,Realised exchange gain,,Revenue,,,No,,515
51512000,Bank and third party interest income long term loans,,Revenue,,,No,,515
51513000,Bank and third party interest income short  term loans,,Revenue,,,No,,515
51514000,Intercompany  interest income,,Revenue,,,No,,515
51515000,Customer interest income,,Revenue,,,No,,515
51516000,Other financial income,,Revenue,,,No,,515
51520000,Discount payment received,,Revenue,,Yes,No,PAYDISCOUNT_REV_ACCT,515
51530000,Bank interest,,Revenue,,Yes,No,B_INTERESTREV_ACCT,515
51540000,Gain on evaluating bank,,Revenue,,Yes,No,B_REVALUATIONGAIN_ACCT,515
51550000,Gain on foreign currencies payment,,Revenue,,Yes,No,REALIZEDGAIN_ACCT,515
521,Sales discounts,,Revenue,,,Yes,,5
52110000,Sales discounts,,Revenue,,Yes,No,P_TRADEDISCOUNTGRANT_ACCT,521
531,Sales returns,,Revenue,,,Yes,,5
53110000,Sales returns,,Revenue,,,No,,531
532,Sales rebates,,Revenue,,,Yes,,5
53210000,Sales rebates,,Revenue,,,No,,532
53220000,Free goods,,Revenue,,,No,,532
53230000,Off  invoices rebate,,Revenue,,,No,,532
53240000,Rebate linked to transport and warehousing,,Revenue,,,No,,532
53250000,Intercompany discount,,Revenue,,,No,,532
6,Operating Costs,,Expense,,,Yes,,
611,Purchase,,Expense,,,Yes,,6
61110000,Purchases of raw materials,,Expense,,,No,,611
61120000,Purchase of goods,,Expense,,,No,,611
621,Direct material costs,,Expense,,,Yes,,6
622,Direct labor cost,,Expense,,,Yes,,6
62210000,Direct labor cost,,Expense,,,No,,622
62211000,Direct wages ( blue collar),,Expense,,,No,,622
62212000,Pre retirement,,Expense,,,No,,622
62213000,Termination contract,,Expense,,,No,,622
62214000,Expatriate package,,Expense,,,No,,622
62215000,Blue collar social security,,Expense,,,No,,622
62216000,Recruitment,,Expense,,,No,,622
62217000,Training and seminars,,Expense,,,No,,622
62218000,Traveling and entertainment,,Expense,,,No,,622
62219000,Canteen expense,,Expense,,,No,,622
62220000,Personnel insurance,,Expense,,,No,,622
62221000,Clothing and uniforms,,Expense,,,No,,622
62222000,Other personnel expenses,,Expense,,,No,,622
62223000,Pensions,,Expense,,,No,,622
623,Construction machinery running costs,,Expense,,,Yes,,6
62310000,Labor cost,,Expense,,,No,,623
62320000,Material costs,,Expense,,,No,,623
62330000,Tools and instrument expenses,,Expense,,,No,,623
62340000,Depreciation expenses,,Expense,,,No,,623
62370000,External services hired,,Expense,,,No,,623
62380000,Other expenses paid in cash,,Expense,,,No,,623
627,Factory overhead,,Expense,,,Yes,,6
62710000,Factory staff cost,,Expense,,,No,,627
62711000,Indirect salaries and bonus ( white collar),,Expense,,,No,,627
62712000,Pre retirement,,Expense,,,No,,627
62713000,Termination contract,,Expense,,,No,,627
62714000,Expatriate package,,Expense,,,No,,627
62715000,White collar social security,,Expense,,,No,,627
62720000,Material cost,,Expense,,,No,,627
62730000,Tools and instruments expenses,,Expense,,,No,,627
62740000,Fixed assets depreciation,,Expense,,,No,,627
62741000,Amortisation of expenses to be amortised,,Expense,,,No,,627
62742000,Amortisation of intangible assets other than goodwill,,Expense,,,No,,627
62743000,Amortisation tangible assets,,Expense,,,No,,627
62770000,Fixed assets depreciation,,Expense,,,No,,627
62780000,Other expenses paid in cash,,Expense,,,No,,627
62780100,Recruitment,,Expense,,,No,,627
62780200,Training and seminars,,Expense,,,No,,627
62780300,Traveling and entertainment,,Expense,,,No,,627
62780400,Canteen expense,,Expense,,,No,,627
62780500,Personnel insurance,,Expense,,,No,,627
62780600,Clothing and uniforms,,Expense,,,No,,627
62780700,Other personnel expenses,,Expense,,,No,,627
62780800,Pensions,,Expense,,,No,,627
62780900,Production suppliers,,Expense,,,No,,627
62781000,Documentation,,Expense,,,No,,627
62781100,Telephone and fax,,Expense,,,No,,627
62781200,Postage and express courier,,Expense,,,No,,627
62781300,Stationery and printing,,Expense,,,No,,627
62781400,Security,,Expense,,,No,,627
62781500,Non personnel insurance,,Expense,,,No,,627
62781600,Car insurance,,Expense,,,No,,627
62781700,Lorry insurance,,Expense,,,No,,627
62781800,Water,,Expense,,,No,,627
62781900,Gas,,Expense,,,No,,627
62782000,Electricity,,Expense,,,No,,627
62782100,Fuel,,Expense,,,No,,627
62782200,Car fuel,,Expense,,,No,,627
62782300,Lorry fuel,,Expense,,,No,,627
62782400,Other suppliers,,Expense,,,No,,627
62782500,Packaging development,,Expense,,,No,,627
62782600,Direct marketing campaigns,,Expense,,,No,,627
631,Production costs,,Expense,,,Yes,,6
63110000,Service costs,,Expense,,Yes,No,P_EXPENSE_ACCT,631
63120000,Clearing production costs,,Expense,,Yes,No,P_INVENTORYCLEARING_ACCT,631
63130000,Adjusting production costs,,Expense,,Yes,No,P_COSTADJUSTMENT_ACCT,631
632,Cost of goods sold,,Expense,,,Yes,,6
63210000,Cost of goods sold,,Expense,,Yes,No,P_COGS_ACCT,632
63220000,Stock difference,,Expense,,Yes,No,W_DIFFERENCES_ACCT,632
63230000,Stock adjustment,,Expense,,Yes,No,W_INVACTUALADJUST_ACCT,632
63240000,Difference between cost and net realizable value,,Expense,,Yes,No,W_REVALUATION_ACCT,632
63250000,Differnce between price and purchasing price,,Expense,,Yes,No,P_INVOICEPRICEVARIANCE_ACCT,632
63251000,Purchase price variance on material standard – P/O,,Expense,,Yes,No,,632
63252000,Purchase price variance on material deviation invoice – P/O,,Expense,,Yes,No,,632
63260000,Standard cost,,Expense,,Yes,No,P_PURCHASEPRICEVARIANCE_ACCT,632
63270000,Purchase variances,,Expense,,Yes,No,PPVOFFSET_ACCT,632
635,Financial expenses,,Expense,,,Yes,,6
63510000,Financial expenses,,Expense,,,No,,635
63511000,Provision for financial fixed assets,,Expense,,,No,,635
63512000,Write off financial assets,,Expense,,,No,,635
63513000,Provision for bad debts,,Expense,,,No,,635
63514000,Write off bad debt,,Expense,,,No,,635
63515000,Realised exchange loss,,Expense,,,No,,635
63516000,Bank and third party interest expense long term loans,,Expense,,,No,,635
63517000,Bank and third party interest expense short term loans,,Expense,,,No,,635
63518000,financial leasing interest,,Expense,,,No,,635
63519000,Intercompany interest expense,,Expense,,,No,,635
63520000,Suppliers interest expense,,Expense,,,No,,635
63521000,Customer interest charge,,Expense,,,No,,635
63522000,Supplier interest income,,Expense,,,No,,635
63520000,Bank charges,,Expense,,Yes,No,B_EXPENSE_ACCT,635
63530000,Payment discount,,Expense,,Yes,No,PAYDISCOUNT_EXP_ACCT,635
63540000,Bank's interest expenses,,Expense,,Yes,No,B_INTERESTEXP_ACCT,635
63550000,Loss on evaluating bank,,Expense,,Yes,No,B_REVALUATIONLOSS_ACCT,635
63560000,Loss on foreign currencies payment,,Expense,,Yes,No,REALIZEDLOSS_ACCT,635
641,Cost of goods sold,,Expense,,,Yes,,6
64110000,Staff expenses,,Expense,,,No,,641
64111000,Commissions to sales force,,Expense,,,No,,641
64112000,Pre retirement,,Expense,,,No,,641
64113000,Termination contract,,Expense,,,No,,641
64114000,Expatriate package,,Expense,,,No,,641
64120000,Material and packing materials,,Expense,,,No,,641
64130000,Tools and instruments expenses,,Expense,,,No,,641
64140000,Fixed assets depreciation,,Expense,,,No,,641
64141000,Amortisation goodwill,,Expense,,,No,,641
64142000,Amortisation of expenses to be amortised,,Expense,,,No,,641
64143000,Amortisation of intangible assets other than goodwill,,Expense,,,No,,641
64144000,Amortisation tangible assets,,Expense,,,No,,641
64150000,Warranty expenses,,Expense,,,No,,641
64170000,External services hired,,Expense,,,No,,641
64170100,Car maintenance,,Expense,,,No,,641
64170200,Lorry  maintenance,,Expense,,,No,,641
64170300,Freight out,,Expense,,,No,,641
64170400,Design,,Expense,,,No,,641
64170500,Sample,,Expense,,,No,,641
64170600,Innovation and demo centre,,Expense,,,No,,641
64170700,Suppliers for demotration,,Expense,,,No,,641
64170800,Building rent,,Expense,,,No,,641
64170900,Documentation,,Expense,,,No,,641
64171000,Telephone and fax,,Expense,,,No,,641
64171100,Postage and express courier,,Expense,,,No,,641
64171200,Stationery and printing,,Expense,,,No,,641
64171300,Security,,Expense,,,No,,641
64171400,Non personnel insurance,,Expense,,,No,,641
64171500,Car insurance,,Expense,,,No,,641
64171600,Lorry insurance,,Expense,,,No,,641
64171700,Water,,Expense,,,No,,641
64171800,Gas,,Expense,,,No,,641
64171900,Electricity,,Expense,,,No,,641
64172000,Fuel,,Expense,,,No,,641
64172100,Car fuel,,Expense,,,No,,641
64172200,Lorry fuel,,Expense,,,No,,641
64172300,Other suppliers,,Expense,,,No,,641
64172400,Market research,,Expense,,,No,,641
64172500,Public relation campaigns,,Expense,,,No,,641
64172600,Advertising campaigns,,Expense,,,No,,641
64172700,Fairs and exhibitions,,Expense,,,No,,641
64172800,Development of point of sales material,,Expense,,,No,,641
64172900,Computer software licences,,Expense,,,No,,641
64173000,Computer software maintenance contracts,,Expense,,,No,,641
64173100,Computer software external assistance,,Expense,,,No,,641
64173200,Computer software other expenses,,Expense,,,No,,641
64173300,Computer hardware leasing,,Expense,,,No,,641
64173400,Computer hardware maintenance ex  contracts,,Expense,,,No,,641
64173500,Computer hardware maintenance  contracts,,Expense,,,No,,641
64173600,Computer hardware outsourcing,,Expense,,,No,,641
64173700,Computer hardware other expenses,,Expense,,,No,,641
64173800,IT telecom/data,,Expense,,,No,,641
64173900,IT telecom/internet,,Expense,,,No,,641
64180000,Other expenses paid in cash,,Expense,,,No,,641
64181000,Recruitment,,Expense,,,No,,641
64182000,Training and seminars,,Expense,,,No,,641
64183000,Traveling and entertainment,,Expense,,,No,,641
64184000,Canteen expense,,Expense,,,No,,641
64185000,Personnel insurance,,Expense,,,No,,641
64186000,Clothing and uniforms,,Expense,,,No,,641
64187000,Other personnel expenses,,Expense,,,No,,641
64188000,Pensions,,Expense,,,No,,641
64189000,Office suppliers,,Expense,,,No,,641
64190000,P/R and entertainment other than with customers,,Expense,,,No,,641
64191000,Sales meetings,,Expense,,,No,,641
642,Administrative expenses,,Expense,,,Yes,,6
64210000,Staff expenses,,Expense,,Yes,No,E_EXPENSE_ACCT,642
64211000,Director fees,,Expense,,Yes,No,,642
64212000,Pre retirement,,Expense,,Yes,No,,642
64213000,Termination contract,,Expense,,Yes,No,,642
64214000,Expatriate package,,Expense,,Yes,No,,642
64215000,Repairs and maintenance labour,,Expense,,Yes,No,,642
64220000,Office supply expenses,,Expense,,,No,,642
64230000,Office equipment expenses,,Expense,,,No,,642
64240000,Fixed assets depreciation,,Expense,,,No,,642
64241000,Amortisation of expenses to be amortised,,Expense,,,No,,642
64242000,Amortisation of intangible assets other than goodwill,,Expense,,,No,,642
64243000,Amortisation tangible assets,,Expense,,,No,,642
64250000,Taxes- fees and charges,,Expense,,,No,,642
64251000,Building related local taxes,,Expense,,,No,,642
64252000,Personnel related local taxes,,Expense,,,No,,642
64253000,Machinery related local taxes,,Expense,,,No,,642
64254000,Other local taxes,,Expense,,,No,,642
64255000,Car tax,,Expense,,,No,,642
64260000,Provision for expenses,,Expense,,Yes,No,WRITEOFF_ACCT,642
64261000,Write off obsolete stocks,,Expense,,Yes,No,,642
64262000,Provision for obsolete stocks,,Expense,,Yes,No,,642
64270000,External services hired,,Expense,,,No,CH_EXPENSE_ACCT,642
64270100,Royalties paid,,Expense,,,No,,642
64270200,Royalties received,,Expense,,,No,,642
64270300,Puracor fee expense,,Expense,,,No,,642
64270400,Puracor fee income,,Expense,,,No,,642
64270500,Repairs and maintenance spare parts and external labour,,Expense,,,No,,642
64270600,Environmental,,Expense,,,No,,642
64270700,Car maintenance,,Expense,,,No,,642
64270800,Car operating leasing,,Expense,,,No,,642
64270900,Lorry  operating leasing,,Expense,,,No,,642
64271000,Documentation,,Expense,,,No,,642
64271100,Telephone and fax,,Expense,,,No,,642
64271200,Postage and express courier,,Expense,,,No,,642
64271300,Stationery and printing,,Expense,,,No,,642
64271400,Security,,Expense,,,No,,642
64271500,Non personnel insurance,,Expense,,,No,,642
64271600,Car insurance,,Expense,,,No,,642
64271700,Lorry insurance,,Expense,,,No,,642
64271800,Water,,Expense,,,No,,642
64271900,Gas,,Expense,,,No,,642
64272000,Electricity,,Expense,,,No,,642
64272100,Fuel,,Expense,,,No,,642
64272200,Car fuel,,Expense,,,No,,642
64272300,Lorry fuel,,Expense,,,No,,642
64272400,Other suppliers,,Expense,,,No,,642
64272500,Lawyers'fees,,Expense,,,No,,642
64272600,Audit fees,,Expense,,,No,,642
64272700,Tax advice fees,,Expense,,,No,,642
64272800,Accounting fees,,Expense,,,No,,642
64272900,Registration and legal fees,,Expense,,,No,,642
64273000,Kosher fee,,Expense,,,No,,642
64273100,Other outside services,,Expense,,,No,,642
64273200,Building rent,,Expense,,,No,,642
64273300,Bank charge,,Expense,,,No,,642
64273400,Bank guarantees,,Expense,,,No,,642
64273500,Website,,Expense,,,No,,642
64281000,Difference cash,,,,Yes,,CB_DIFFERENCES_ACCT,642
64288000,Other expenses paid in cash,,Expense,,Yes,No,CB_EXPENSE_ACCT,642
64288010,Recruitment,,Expense,,Yes,No,,642
64288020,Training and seminars,,Expense,,Yes,No,,642
64288030,Traveling and entertainment,,Expense,,Yes,No,,642
64288040,Canteen expense,,Expense,,Yes,No,,642
64288050,Personnel insurance,,Expense,,Yes,No,,642
64288060,Clothing and uniforms,,Expense,,Yes,No,,642
64288070,Other personnel expenses,,Expense,,Yes,No,,642
64288080,Pensions,,Expense,,Yes,No,,642
64288090,Forklift expenses,,Expense,,Yes,No,,642
64288100,Cleaning,,Expense,,Yes,No,,642
64288110,Pest  control ,,Expense,,Yes,No,,642
64288120,Office suppliers,,Expense,,Yes,No,,642
64288130,Equipment renting and operating leasing,,Expense,,Yes,No,,642
64288140,Visit from group company,,Expense,,Yes,No,,642
64288150,Trade marks and patents,,Expense,,Yes,No,,642
64288160,Other provisions,,Expense,,Yes,No,,642
64288170,Write off  other provision,,Expense,,Yes,No,,642
64288180,Other expenses,,Expense,,Yes,No,,642
64288190,Recharge from intercompany other than Puracor,,Expense,,Yes,No,,642
64288200,IT recharge from intercompany,,Expense,,Yes,No,,642
7,Other Income,,Revenue,,,Yes,,
711,Other Income,,Revenue,,,Yes,,7
71100000,Other Income,,Revenue,,Yes,No,CB_RECEIPT_ACCT,711
71120000,Other Income,,Revenue,,Yes,No,CH_REVENUE_ACCT,711
71121000,Gain on disposal of fixed assets,,Revenue,,Yes,No,,711
71122000,Monetary correction gain,,Revenue,,Yes,No,,711
71123000,Other operating income,,Revenue,,Yes,No,,711
71124000,Recharge to intercompany,,Revenue,,Yes,No,,711
71125000,IT recharge to intercompany,,Revenue,,Yes,No,,711
71130000,Gain on Bank payment,,Revenue,,Yes,No,B_SETTLEMENTGAIN_ACCT,711
8,Other Expenses,,Expense,,,Yes,,
811,Other Expenses,,Expense,,,Yes,,8
81100000,Other Expenses,,Expense,,Yes,No,,811
81110000,Losses on sales of fixed assets,,Expense,,Yes,No,,811
81120000,Monetary correction loss,,Expense,,Yes,No,,811
81130000,Miscellaneous ,,Expense,,Yes,No,,811
81140000,Fines,,Expense,,Yes,No,,811
821,Corporate income tax expenses,,Expense,,,Yes,,8
82110000,Current income tax expenses,,Expense,,Yes,No,T_EXPENSE_ACCT,821
82111000,Provision income  taxes,,Expense,,Yes,No,,821
82112000,Income tax es paid actual year,,Expense,,Yes,No,,821
82113000,Income tax es paid previous year,,Expense,,Yes,No,,821
82114000,Deferred tax expenses,,Expense,,,No,,821
82130000,Loss on Bank payment,,Expense,,Yes,No,B_SETTLEMENTLOSS_ACCT,821
9,Income summary,,Expense,,,Yes,,
911,Income summary,,Expense,,,Yes,,9
91100000,Income summary,,Expense,,Yes,No,INCOMESUMMARY_ACCT,911
991, Suspense Account,,Expense,,,Yes,,9
99110000, Suspense Account,,Expense,,Yes,No,DEFAULT_ACCT,991
99120000,difference of reporting in foreign currencies,,Expense,,Yes,No,SUSPENSEBALANCING_ACCT,991
99130000,Suspense error,,Expense,,Yes,No,SUSPENSEERROR_ACCT,991
99140000,Difference due to rounding,,Expense,,Yes,No,CURRENCYBALANCING_ACCT,991
999,Commitment account,,Memo,,,Yes,,9
99950000,Purchasing commitment,,Memo,,Yes,No,COMMITMENTOFFSET_ACCT,999
99960000,Purchasing commitment,,Memo,,Yes,No,COMMITMENTOFFSETSALES_ACCT,999