592 lines
31 KiB
Plaintext
592 lines
31 KiB
Plaintext
[Account_Value],[Account_Name],[Account_Description],[Account_Type],[Account_Sign],[Account_Document],[Account_Summary],[Default_Account],[Account_Parent]
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1,Current assets and short term investments,,Asset,,,Yes,,
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111,Cash in hand,,Asset,,,Yes,,1
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11110000,VND Cash in hand,11110000,Asset,,Yes,No,CB_ASSET_ACCT,111
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11120000,Foreign currencies – USD,,Asset,,,No,,111
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11130000,Gold-silver-precious stones,,Asset,,,No,,111
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112,Cash at Bank,,Asset,,,Yes,,1
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11211000,Cash at Bank-VND demand account,,Asset,,Yes,No,B_ASSET_ACCT,112
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11212000,Cash at Bank-VND account at VCB Hai Duong,,Asset,,Yes,No,B_UNALLOCATEDCASH_ACCT,112
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11211200,Cash at Bank-unknown origin,,Asset,,Yes,No,B_UNIDENTIFIED_ACCT,112
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11222000,Foreign cash in bank – Capital account,,Asset,,,No,,112
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11223000,Foreign cash in bank – USD demand account,,Asset,,,No,,112
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113,Cash in transit,,Asset,,,Yes,,1
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11310000,Cash in transit,,Asset,,Yes,No,CB_CASHTRANSFER_ACCT,113
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11320000,Bank in transit,,Asset,,Yes,No,B_INTRANSIT_ACCT,113
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121,Short term security investment,,Asset,,,Yes,,1
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12110000,Shares,,Asset,,,No,,121
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12120000,Bonds - bills,,Asset,,,No,,121
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128,Other short - term investments,,Asset,,,Yes,,1
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12810000,Time deposit,,Asset,,,No,,128
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12820000,Current investments,,Asset,,,No,,128
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12830000,Intercompany short term investments,,Asset,,,No,,128
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12840000,Other short term investments,,Asset,,,No,,128
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12880000,Other short term investment,,Asset,,,No,,128
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129,Provision for devaluation of short term investment,,Asset,,,Yes,,1
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131,Account receivables-trade,,Asset,,,Yes,,1
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13110000,Account receivables-trade,,Asset,,Yes,No,C_RECEIVABLE_ACCT,131
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13111000,Long term trade receivable,,Asset,,Yes,No,,131
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13112000,Regular trade debtor,,Asset,,Yes,No,,131
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13113000,Post-dated checks- bills receivable,,Asset,,Yes,No,,131
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13114000,Doubtful trade debtors,,Asset,,Yes,No,,131
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13115000,Discounted bills,,Asset,,Yes,No,,131
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13116000,Intercompany debtors,,Asset,,Yes,No,,131
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13117000,Invoices to be sent,,Asset,,Yes,No,,131
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13118000,Creditnotes to be received,,Asset,,Yes,No,,131
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13120000,Account receivables-services,,Asset,,Yes,No,C_RECEIVABLE_SERVICES_ACCT,131
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13150000,Advances to suppliers,,Asset,,Yes,No,V_PREPAYMENT_ACCT,131
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13160000,Account receivables without invoice,,Asset,,Yes,No,NOTINVOICEDRECEIVABLES_ACCT,131
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13180000,Other Account receivables,,Asset,,,No,,131
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133,Deductible VAT,,Asset,,,Yes,,1
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13310000,Deductible VAT for goods and services,,Asset,,Yes,No,T_CREDIT_ACCT,133
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13320000,Deductible for fixed assets,,Asset,,,No,,133
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136,Inter-company receivables,,Asset,,,Yes,,1
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13610000,Working capital provided to sub-untils by holding company,,Asset,,,No,,136
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13680000,Other inter-company receivables,,Asset,,Yes,No,INTERCOMPANYDUEFROM_ACCT,136
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138,Other receivables,,Asset,,,Yes,,1
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13810000,Shortage of assets awaiting for resolution,,Asset,,,No,,138
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13850000,Receivables from equitizing activities,,Asset,,,No,,138
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13880000,Others,,Asset,,,No,,138
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13881000,Long term other receivable,,Asset,,,No,,138
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13882000,Withholding tax es and other taxes prepayment,,Asset,,,No,,138
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13883000,Income taxes prepayment,,Asset,,,No,,138
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13884000,Other debtors,,Asset,,,No,,138
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139,Provision for doubtful debts,,Asset,,,Yes,,1
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13900000,Provision for doubtful debts,,Asset,,,No,,139
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13910000,Provision on long term trade receivable,,Asset,,,No,,139
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13920000,Provision on long term other receivable,,Asset,,,No,,139
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13930000,Provision for bad debts,,Asset,,,No,,139
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13940000,Provision on other debtors,,Asset,,,No,,139
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141,Advances,,Asset,,,Yes,,1
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14110000,Advances for employees,,Asset,,Yes,No,E_PREPAYMENT_ACCT,141
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142,Short- term prepaid expenses,,Asset,,,Yes,,1
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14210000,Short- term prepaid expenses,,Asset,,,No,,142
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144,Short term pledges- collateral and deposit,,Asset,,,Yes,,1
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14410000,Short term pledges- collateral and deposit,,Asset,,,No,,144
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151,Goods in transit,,Asset,,,Yes,,1
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15110000,Goods in transit,,Asset,,,Yes,,151
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15120000,Goods received without invoice,,Asset,,Yes,No,NOTINVOICEDRECEIPTS_ACCT,151
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152,Raw materials,,Asset,,,Yes,,1
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15210000,Raw materials,,Asset,,,No,P_TRADEDISCOUNTREC_ACCT,152
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15211000,Packaging material,,Asset,,,No,P_TRADEDISCOUNTREC_ACCT,152
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153,Tools and supplies,,Asset,,,Yes,,1
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15310000,Tools and supplies,,Asset,,,No,,153
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154,Work in progress,,Asset,,,Yes,,1
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15410000,Work in progress,,Asset,,Yes,No,PJ_WIP_ACCT,154
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155,Finished goods,,Asset,,,Yes,,1
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15510000,Finished goods,,Asset,,Yes,No,P_ASSET_ACCT,155
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15511000,Finished manufactured goods,,Asset,,Yes,No,,155
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15512000,Finished purchased goods,,Asset,,Yes,No,,155
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15513000,Subproducts and residuals,,Asset,,Yes,No,,155
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15514000,Other stock,,Asset,,Yes,No,,155
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15520000,Finished goods-project,,Asset,,Yes,No,PJ_ASSET_ACCT,155
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156,Merchandise goods,,Asset,,,Yes,,1
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15610000,Purchase costs,,Asset,,Yes,No,W_INVENTORY_ACCT,156
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15620000,Incidental expenses,,Asset,,Yes,No,,156
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15670000,Merchandise real-estate,,Asset,,,No,,156
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157,Goods on consignment,,Asset,,,Yes,,1
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15710000,Goods on consignment,,Asset,,,No,,157
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158,Merchandise goods in bonded warehouse,,Asset,,,Yes,,1
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15810000,Merchandise goods in bonded warehouse,,Asset,,,No,,158
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159,Provision for decline in value of inventories,,Asset,,,Yes,,1
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15910000,Provision for decline in value of inventories,,Asset,,,No,,159
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15911000,provision on raw materials,,Asset,,,No,,159
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15912000,provision on packaging materials,,Asset,,,No,,159
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15913000,provision on work in progress,,Asset,,,No,,159
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15914000,Provision on finished (manufactured) goods,,Asset,,,No,,159
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15915000,Provision on finished (purchased) goods,,Asset,,,No,,159
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15916000,Provision on subproducts,,Asset,,,No,,159
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15917000,provision on stock in transit,,Asset,,,No,,159
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15918000,provision on other stocks,,Asset,,,No,,159
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2,Non-current assets,,Asset,,,Yes,,
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211,Tangible Fixed Assets,,Asset,,,Yes,,2
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21110000,Buildings and structures,,Asset,,,No,,211
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21120000,Machinery and equipment,,Asset,,,No,,211
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21130000,Transportation and transmission equipment,,Asset,,,No,,211
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21140000,Office equipment,,Asset,,,No,,211
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21150000,Perennial trees-working and producing animals,,Asset,,,No,,211
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21180000,Other tangible fixed assets,,Asset,,,No,,211
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212,Finance lease assets,,Asset,,,Yes,,2
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21210000,Finance lease assets,,Asset,,,No,,212
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213,Intangible fixed assets,,Asset,,,Yes,,2
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21310000,Land use right,,Asset,,,No,,213
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21320000,Mastheads and publishing titles,,Asset,,,No,,213
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21330000,Copyrights- patents,,Asset,,,No,,213
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21340000,Trade marks,,Asset,,,No,,213
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21350000,Computer software,,Asset,,,No,,213
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21360000,Licenses and franchises,,Asset,,,No,,213
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21380000,Other intangible fixed assets,,Asset,,,No,,213
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21381000,R&D expense,,Asset,,,No,,213
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21382000,Industrial property,,Asset,,,No,,213
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21383000,Prepayment for intangible assets,,Asset,,,No,,213
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21384000,Other intangible assets,,Asset,,,No,,213
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214,Accumulated depreciation of fixed assets,,Asset,,,Yes,,2
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21410000,Depreciation of tangible assets,,Asset,,,No,,214
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21411000,Dep Land and buildings,,Asset,,,No,,214
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21412000,Dep Plant- machinery and equipment,,Asset,,,No,,214
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21413000,Dep Furniture and vehicles,,Asset,,,No,,214
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21414000,Dep Others,,Asset,,,No,,214
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21420000,Depreciation of finance lease assets,,Asset,,,No,,214
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21430000,Depreciation of intangible assets,,Asset,,,No,,214
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21431000,Dep R&D expense,,Asset,,,No,,214
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21432000,Dep Industrial property,,Asset,,,No,,214
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21433000,Dep Goodwill,,Asset,,,No,,214
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21434000,Dep Property transfer rights,,Asset,,,No,,214
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21435000,Dep Computer software,,Asset,,,No,,214
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21436000,Dep Prepayment for intangible assets,,Asset,,,No,,214
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21437000,Dep Other intangible assets,,Asset,,,No,,214
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21470000,Depreciation of investment property,,Asset,,,No,,214
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217,Investment property,,Asset,,,Yes,,2
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21710000,Investment property,,Asset,,,No,,217
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221,Investments in subsidiary,,Asset,,,Yes,,2
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22110000,Investments in subsidiary,,Asset,,,No,,221
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222,Shares in joint venture,,Asset,,,Yes,,2
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22210000,Shares in joint venture,,Asset,,,No,,222
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223,Investments in associates,,Asset,,,Yes,,2
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22310000,Investments in associates,,Asset,,,No,,223
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228,Other long term investments,,Asset,,,Yes,,2
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22810000,Shares,,Asset,,,No,,228
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22820000,Bonds,,Asset,,,No,,228
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22830000,Other long term investments,,Asset,,,No,,228
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229,Provision for devaluation of long term investments,,Asset,,,Yes,,2
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22910000,Provision for devaluation of long term investments,,Asset,,,No,,229
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241,Construction in progress,,Asset,,,Yes,,2
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24110000,Acquisition of fixed assets,,Asset,,,No,,241
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24120000,Construction in progress,,Asset,,,No,,241
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24130000,Extra-ordinary repairs,,Asset,,,No,,241
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242,Long term prepayment expense,,Asset,,,Yes,,2
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24210000,Long term prepayment expense,,Asset,,,No,,242
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24220000,First establishment expense,,Asset,,,No,,242
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24230000,Capital increase expense,,Asset,,,No,,242
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24240000,Other expense to be amortized,,Asset,,,No,,242
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24250000,Accumulated amortization of expense to be amortised,,Asset,,,No,,242
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243,Deferred tax assets,,Asset,,,Yes,,2
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24310000,Deferred tax assets,,Asset,,,No,,243
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244,Long term deposit- pledges,,Asset,,,Yes,,2
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24410000,Long term deposit- pledges,,Asset,,,No,,244
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3,Liabilities,,Liability,,,Yes,,
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311,Short term borrowing,,Liability,,,Yes,,3
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31111000,Credit institution short term loans,,Liability,,,No,,311
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31112000,Other short term loans,,Liability,,,No,,311
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31113000,Third party portion of LT loan due within 1 year,,Liability,,,No,,311
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31114000,Intercompany shorterm loans,,Liability,,,No,,311
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31115000,Intercomany portion of LT due within 1 year,,Liability,,,No,,311
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31116000,Portion of LT due within 1 year fin leasing and similar,,,,,,,
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315,Current portion of long term loan,,Liability,,,Yes,,3
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31510000,Current portion of long term loan,,Liability,,,No,,315
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331,Payable to suppliers,,Liability,,,Yes,,3
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33110000,Accounts Payable,,Liability,,Yes,No,V_LIABILITY_ACCT,331
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33114000,Fixed assets creditors,,Liability,,Yes,No,,331
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33115000,Bill of exchange payable,,Liability,,Yes,No,,331
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33116000,Intercompany trade creditors,,Liability,,Yes,No,,331
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33120000,Other services payables,,Liability,,Yes,No,V_LIABILITY_SERVICES_ACCT,331
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33150000,Prepaid suppliers,,Liability,,Yes,No,C_PREPAYMENT_ACCT,331
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33170000,Pending payable,,Liability,,Yes,No,B_PAYMENTSELECT_ACCT,331
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33180000,Other payables,,Liability,,,No,,331
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333,Taxes and obligation to State budget,,Liability,,,Yes,,3
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3331,Value Added Tax (VAT),,Liability,,,Yes,,333
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33311000,Output VAT,,Liability,,Yes,No,T_DUE_ACCT,3331
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33312000,VAT on imported goods,,Liability,,,No,,3331
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33320000,Special consumption tax,,Liability,,,No,,333
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33330000,Import and export duties,,Liability,,,No,,333
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33340000,Corporate income tax,,Liability,,,No,,333
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33350000,Personal income tax,,Liability,,,No,,333
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33360000,Tax on use of natural resources,,Liability,,,No,,333
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33370000,Land and housing tax- land rental charges,,Liability,,,No,,333
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33388000,Other taxes,,Liability,,Yes,No,WITHHOLDING_ACCT,333
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33381000,Tax deduction,,Liability,,Yes,No,T_RECEIVABLES_ACCT,333
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33390000,Fees- charges and other payables,,Liability,,Yes,No,T_LIABILITY_ACCT,333
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334,Payable to employees,,Liability,,,Yes,,3
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33410000,Payable to employees,,Liability,,,No,,334
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33480000,Payables to other labourers,,Liability,,,No,,334
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335,Accrual Expenses,,Liability,,,Yes,,3
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33510000,Accrual Expenses,,Liability,,,No,,335
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336,Inter-company payables,,Liability,,,Yes,,3
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33610000,Inter-company payables,,Liability,,Yes,No,INTERCOMPANYDUETO_ACCT,336
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337,Progress payment due to construction contract,,Liability,,,Yes,,3
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33710000,Progress payment due to construction contract,,Liability,,,No,,337
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338,Other payables,,Liability,,,Yes,,3
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33810000,Surplus of assets awaiting resolution,,Liability,,,No,,338
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33820000,Trade union fees,,Liability,,,No,,338
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33830000,Social insurance,,Liability,,,No,,338
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33840000,Health insurance,,Liability,,,No,,338
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33850000,Payables of equitization activities,,Liability,,,No,,338
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33860000,Short term deposits- pledges received,,Liability,,,No,,338
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33870000,Un-earned revenue,,Liability,,Yes,No,UNEARNEDREVENUE_ACCT,338
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33880000,Other payables,,Liability,,,No,,338
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33881000,Other liabilities – non current portion,,Liability,,,No,,338
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33882000,Other creditors,,Liability,,,No,,338
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341,Long term borrowings,,Liability,,,Yes,,3
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34110000,Long term borrowings,,Liability,,,No,,341
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34111000,Subordinated loan,,Liability,,,No,,341
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34112000,Credit institutions,,Liability,,,No,,341
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34113000,Unsubordinated loan,,Liability,,,No,,341
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34114000,Other loans,,Liability,,,No,,341
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34115000,Intercompany long term loan,,Liability,,,No,,341
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34116000,Suppliers,,Liability,,,No,,341
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34117000,Bill of exchange payable,,Liability,,,No,,341
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34118000,Advances received/ contract in progress,,Liability,,,No,,341
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342,Long term liabilities,,Liability,,,Yes,,3
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34210000,Long term liabilities,,Liability,,,No,,342
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34220000,Financial leasing and similar obligation long term loan,,Liability,,,No,,342
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343,Bond,,Liability,,,Yes,,3
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34310000,Value of securities,,Liability,,,No,,343
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34320000,Discount of securities,,Liability,,,No,,343
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34330000,Excess of securities,,Liability,,,No,,343
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344,Long term deposits- pledges received,,Liability,,,Yes,,3
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34410000,Long term deposits- pledges received,,Liability,,,No,,344
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347,Deferred tax liabilities,,Liability,,,Yes,,3
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34710000,Deferred tax liabilities,,Liability,,,No,,347
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351,Provision for unemployment fund,,Liability,,,Yes,,3
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35110000,Provision for unemployment fund,,Liability,,,No,,351
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352,Provision for payables,,Liability,,,Yes,,3
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35210000,Provision for payables,,Liability,,,No,,352
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4,Owner’s Equity,,Owner's Equity,,,Yes,,
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411,Business Capital,,Owner's Equity,,,Yes,,4
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41110000,Contributed capital,,Owner's Equity,,,No,,411
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41120000,Capital surplus,,Owner's Equity,,,No,,411
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41180000,Other capitals,,Owner's Equity,,,No,,411
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412,Differences from assets revaluation,,Owner's Equity,,,Yes,,4
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41210000,Differences from assets revaluation,,Owner's Equity,,,No,,412
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413,Exchange rate difference,,Owner's Equity,,,Yes,,4
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41310000,Exchange rate difference at closing balance date,,Owner's Equity,,Yes,No,UNREALIZEDGAIN_ACCT,413
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41312000,Loss Exchange rate difference at closing balance date,,Owner's Equity,,Yes,No,UNREALIZEDLOSS_ACCT,413
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41320000,Exchange rate difference in construction period,,Owner's Equity,,,No,,413
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414,Investments and development fund,,Owner's Equity,,,Yes,,4
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41410000,Investments and development fund,,Owner's Equity,,,No,,414
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415,Financial reserve funds,,Owner's Equity,,,Yes,,4
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41510000,Financial reserve funds,,Owner's Equity,,,No,,415
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418,Financial reserve funds equity,,Owner's Equity,,,Yes,,4
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41810000,Financial reserve funds equity,,Owner's Equity,,,No,,418
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419,Stock fund,,Owner's Equity,,,Yes,,4
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41910000,Stock fund,,Owner's Equity,,,No,,419
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421,Retained earnings,,Owner's Equity,,,Yes,,4
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42110000,Prior year earnings,,Owner's Equity,,,No,,421
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42120000,Current year earnings,,Owner's Equity,,Yes,No,RETAINEDEARNING_ACCT,421
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431,Welfare and reward funds,,Owner's Equity,,,Yes,,4
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43110000,Reward funds,,Owner's Equity,,,No,,431
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43120000,Welfare funds,,Owner's Equity,,,No,,431
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43130000,Welfare funds used for fixed assets investments,,Owner's Equity,,,No,,431
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441,Capital expenditure funds,,Owner's Equity,,,Yes,,4
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44110000,Capital expenditure funds,,Owner's Equity,,,No,,441
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461,Subsidy funds from state budget,,Owner's Equity,,,Yes,,4
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46110000,Prior year,,Owner's Equity,,,No,,461
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46120000,Current year,,Owner's Equity,,,No,,461
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466,Funds invested in fixed assets,,Owner's Equity,,,Yes,,4
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5,Revenue,,Revenue,,,Yes,,
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511,Revenue,,Revenue,,,Yes,,5
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51110000,Revenue from sale of merchandise,,Revenue,,Yes,No,P_REVENUE_ACCT,511
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51120000,Revenue from sales of finished goods,,Revenue,,,No,,511
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51130000,Revenue from services,,Revenue,,,No,,511
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51140000,Revenue from government grants,,Revenue,,,No,,511
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51150000,Revenue not yet issue invoice,,Revenue,,Yes,No,NOTINVOICEDREVENUE_ACCT,511
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51170000,Revenue from investments property,,Revenue,,,No,,511
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512,Inter-company revenue,,Revenue,,,Yes,,5
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51210000,Revenue from sale of merchandise,,Revenue,,,No,,512
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51220000,Revenue from sales of finished goods,,Revenue,,,No,,512
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51230000,Revenue from services,,Revenue,,,No,,512
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515,Revenue from financial activities,,Revenue,,,Yes,,5
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51510000,Revenue from financial activities,,Revenue,,,No,,515
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51511000,Realised exchange gain,,Revenue,,,No,,515
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51512000,Bank and third party interest income long term loans,,Revenue,,,No,,515
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51513000,Bank and third party interest income short term loans,,Revenue,,,No,,515
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51514000,Intercompany interest income,,Revenue,,,No,,515
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51515000,Customer interest income,,Revenue,,,No,,515
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51516000,Other financial income,,Revenue,,,No,,515
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51520000,Discount payment received,,Revenue,,Yes,No,PAYDISCOUNT_REV_ACCT,515
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51530000,Bank interest,,Revenue,,Yes,No,B_INTERESTREV_ACCT,515
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51540000,Gain on evaluating bank,,Revenue,,Yes,No,B_REVALUATIONGAIN_ACCT,515
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51550000,Gain on foreign currencies payment,,Revenue,,Yes,No,REALIZEDGAIN_ACCT,515
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521,Sales discounts,,Revenue,,,Yes,,5
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52110000,Sales discounts,,Revenue,,Yes,No,P_TRADEDISCOUNTGRANT_ACCT,521
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531,Sales returns,,Revenue,,,Yes,,5
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53110000,Sales returns,,Revenue,,,No,,531
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532,Sales rebates,,Revenue,,,Yes,,5
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53210000,Sales rebates,,Revenue,,,No,,532
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53220000,Free goods,,Revenue,,,No,,532
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53230000,Off invoices rebate,,Revenue,,,No,,532
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53240000,Rebate linked to transport and warehousing,,Revenue,,,No,,532
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53250000,Intercompany discount,,Revenue,,,No,,532
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6,Operating Costs,,Expense,,,Yes,,
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611,Purchase,,Expense,,,Yes,,6
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61110000,Purchases of raw materials,,Expense,,,No,,611
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61120000,Purchase of goods,,Expense,,,No,,611
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621,Direct material costs,,Expense,,,Yes,,6
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622,Direct labor cost,,Expense,,,Yes,,6
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62210000,Direct labor cost,,Expense,,,No,,622
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62211000,Direct wages ( blue collar),,Expense,,,No,,622
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62212000,Pre retirement,,Expense,,,No,,622
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62213000,Termination contract,,Expense,,,No,,622
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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
|