core-jgi/data/import/AccountingVN-COA-QD15-VN.csv

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