ABCD

Code Description Type 1: Current Assets

111 Cash in hand 1111 Vietnam Dong 1112 Foreign currencies 1113 Gold, silver, precious stones Cash at bank 1121 Vietnam Dong 1122 Foreign currencies 1123 Gold, silver, precious stones Cash in transit 1131 Vietnam Dong 1132 Foreign currencies Short-term security investments 1211 Shares 1212 Bonds, securities, bills Other short-term investments 1281 Term deposits 1288 Other short-term investments Provision for devaluation of short term investments (credit balance) Receivables from customers (detailed by debtor) Deductible VAT 1331 Deductible VAT for goods & services 1332 Deductible VAT for fixed assets

ABCD
M s Tn ti khon Loi TK 1: Ti sn ngn hn
111 Tin mt 1111 Tin Vit Nam 1112 Ngoi t 1113 Vng bc, kim kh qu, qu Tin gi ngn hng 1121 Tin Vit Nam 1122 Ngoi t 1123 Vng bc, kim kh qu, qu Tin ang chuyn 1131 Tin Vit Nam 1132 Ngoi t u t chng khon ngn hn 1211 C phiu 1212 Tri phiu, tn phiu, k phiu u t ngn hn khc 1281 Tin gi c k hn 1288 u t ngn hn khc D phng gim gi u t ngn hn (d c) Phi thu ca khch hng (chi tit theo i tng)

ABCD
Code Description Type 1: Current Assets (continued)
142 144 Short-term prepayments Short-term pledges, collateral and deposits Purchased goods in transit Raw materials Tools and supplies Work in progress Finished goods Merchandise inventory 1561 Purchase costs 1562 Incidental purchase expenses 1567 Properties held for sale Outward goods on consignment Goods in bonded warehouse Provision for diminution of inventories (credit balance) Non-business expenditure out of funds received from the State 1611 Expenditure brought forward 1612 Expenditure of current year

ABCD
M s Tn ti khon Loi TK 1: Ti sn ngn hn (tip theo)
142 144 Chi ph tr trc ngn hn Cm c, k qu, k cc ngn hn Hng mua ang i ng Nguyn liu, vt liu Cng c, dng c Chi ph sn xut, kinh doanh d dang Thnh phm Hng ho 1561 Gi mua hng ho 1562 Chi ph thu mua hng ho 1567 Hng ha bt ng sn Hng gi i bn Hng ha kho bo thu D phng gim gi hng tn kho (d c) Chi s nghip 1611 1612 Chi s nghip nm trc Chi s nghip nm nay

112

112

151 152 153

151 152 153 154 155 156

113

113

154 155

121

121

156

128

128

157 158 159

157 158 159

129

129

131

131

161 133 133 Thu GTGT c khu tr 1331 Thu GTGT c khu tr ca hng ho, dch v 1332 Thu GTGT c khu tr ca ti sn c nh Phi thu ni b 1361 Vn kinh doanh cc n v trc thuc 1368 Phi thu ni b khc Phi thu khc 1381 Ti sn thiu ch x l 1385 1388 139 Phi thu v c phn ha Phi thu khc

161

136

Intra-company receivables 1361 Working capital provided to subunits by the holding company 1368 Other intra-company receivables Other receivables 1381 Shortage of assets awaiting resolution 1385 Receivables from equitisation 1388 Others Provision for bad debts (credit balance) Advances

136

138

138

139

D phng phi thu kh i (d c)

141

141

Tm ng

ABCD
Code Description Type 2: Non-curent Assets
211 Tangible fixed assets 2111 Buildings and structures 2112 Machinery and equipment 2113 Means of transportation and transmission equipment 2114 Office equipment and furniture 2115 Plantations, orchards, forestry, working animals and farm livestock 2118 Other fixed assets Finance lease fixed assets Intangible fixed assets 2131 Land use rights 2132 Copyrights 2133 Patents and inventions 2134 Trade marks 2135 Computer software 2136 Licences and franchises 2138 Other intangible fixed assets Depreciation of fixed assets 2141 Depreciation of tangible assets 2142 Depreciation of finance lease assets 2143 Amortisation of intangible assets 2147 Depreciation of investment properties Investment properties Investments in subsidiaries Capital contributions to joint ventures Investments in associates Other long-term investments 2281 Shares 2282 Bonds 2288 Other long-term investments Provision for devaluation of long-term investments (credit balance) Construction in progress 2411 Fixed assets prior to commissioning 2412 Construction works 2413 Major repairs in progress Long-term prepaid expenses Deferred tax assets Long-term deposits

ABCD
M s Tn ti khon Loi TK 2: Ti sn di hn
211 Ti sn c nh hu hnh 2111 Nh ca, vt kin trc 2112 My mc, thit b 2113 Phng tin vn ti, truyn dn 2114 Thit b, dng c qun l 2115 Cy lu nm, sc vt lm vic v cho sn phm 2118 Ti sn c nh khc Ti sn c nh thu ti chnh Ti sn c nh v hnh 2131 Quyn s dng t 2132 Quyn pht hnh 2133 Bn quyn, bng sng ch 2134 Nhn hiu hng ho 2135 Phn mm my vi tnh 2136 Giy php v giy php nhng quyn 2138 Ti sn c nh v hnh khc Hao mn ti sn c nh 2141 Hao mn TSC hu hnh 2142 Hao mn TSC thu ti chnh 2143 Hao mn TSC v hnh 2417 Hao mn bt ng sn u t

ABCD
Code Description Type 3: Liabilities
311 315 331 333 Short-term borrowings Current portion of long-term liabilities Trade creditors Taxes and other payables to State Budget 3331 Value Added Tax (VAT) 33311 Output VAT 33312 VAT for imported goods 3332 Special consumption tax 3333 Import and export duties 3334 Corporate income tax 3335 Personal income tax 3336 Tax on use of natural resources 3337 Land and housing tax, and rental charges 3338 Other taxes 3339 Fees, charges and other payables Payables to employees 3341 Payables to staff 3348 Payables to others Accrued expenses Intra-company payables Progress billings Other payables 3381 Surplus of assets awaiting resolution 3382 Trade union fees 3383 Social insurance 3384 Health insurance 3385 Payables on equitisation 3386 Long-term deposits and collaterals received 3387 Unearned revenue 3388 Others Long-term borrowings Long-term liabilities Issued Bonds 3431 Par value of bonds 3432 Bond discounts 3433 Bond premiums Long-term deposits received Deferred tax liabilities Provision for severance allowance Provision

ABCD
M s Tn ti khon Loi TK 3: N phi tr
311 315 331 333 Vay ngn hn N di hn n hn tr Phi tr cho ngi bn Thu v cc khon phi np Nh nc 3331 Thu GTGT phi np 33311 Thu GTGT u ra 33312 Thu GTGT hng nhp khu 3332 Thu tiu th c bit 3333 Thu xut, nhp khu 3334 Thu thu nhp doanh nghip 3335 Thu thu nhp c nhn 3336 Thu ti nguyn 3337 Thu nh t, tin thu t 3338 3339 Cc loi thu khc Ph, l ph v cc khon phi np khc

212 213

212 213

334

334

214

Phi tr ngi lao ng 3341 Phi tr cng nhn vin 3348 Phi tr ngi lao ng khc Chi ph phi tr Phi tr ni b Thanh ton theo tin k hoch hp ng xy dng Phi tr, phi np khc 3381 Ti sn tha ch gii quyt 3382 Kinh ph cng on 3383 Bo him x hi 3384 Bo him y t 3385 Phi tr v c phn ha 3386 Nhn k qu, k cc ngn hn 3387 Doanh thu cha thc hin 3388 Phi tr, phi np khc Vay di hn N di hn Tri phiu pht hnh 3431 Mnh gi tri phiu 3432 Chit khu tri phiu 3433 Ph tri tri phiu Nhn k qu, k cc di hn Thu thu nhp hon li phi tr Qu d phng tr cp mt vic lm D phng phi tr

214

335 336 337 338

335 336 337 338

217 221 222 223 228

217 221 222 223 228

Bt ng sn u t u t vo cng ty con Gp vn lin doanh u t vo cng ty lin kt u t di hn khc 2281 C phiu 2282 Tri phiu 2288 u t di hn khc D phng gim gi u t di hn (d c) Xy dng c bn d dang 2411 Mua sm TSC 2412 Xy dng c bn 2413 Sa cha ln TSC Chi ph tr trc di hn Ti sn thu thu nhp hon li K qu, k cc di hn 344 347 351 352 341 342 343

229

229

341 342 343

241

241

242 243 244

242 243 244

344 347 351 352

ABCD
Code Description Type 4: Owners Equity
411 Operating capital 4111 Contributed captital 4112 Capital surplus 4118 Other capital Differences upon asset revaluation Exchange rate differences 4131 Exchange rate differences upon year-end revaluation 4132 Exchange rate differences during construction period Investment and development fund Reserve funds against financial risks Other equity funds Treasury shares Retained earnings 4211 Retained earnings brought forward 4212 Retained earnings of current year Welfare and reward funds 4311 Reward funds 4312 Welfare funds 4313 Welfare funds used for fixed asset investments Capital expenditure funds Non-business funds 4611 Non-business funds bought forward 4612 Non-business funds current year

ABCD
M s Tn ti khon Loi TK 4: Vn ch s hu
411 Ngun vn kinh doanh 4111 Vn u t ca ch s hu 4112 Thng d vn c phn 4118 Vn khc Chnh lch nh gi li ti sn Chnh lch t gi hi oi 4131 Chnh lch t gi hi oi nh nh gi li cui nm ti chnh 4132 Chnh lch t gi hi oi trong giai on u t XDCB

ABCD
Code Description Type 5: Revenue
511 Revenue (detailed for management purposes) 5111 Revenue from sales of merchandise 5112 Revenue from sales of finished goods 5113 Revenue from services rendered 5114 Revenue from government grants 5117 Revenue from investment properties Intra-company revenues (used when there is internal revenue) 5121 Revenue from sales of merchandise 5122 Revenue from sales of finished goods 5123 Revenue from services rendered Income from financial activities (detailed by activity) Trade discounts Sales returns Sales rebates

ABCD
M s Tn ti khon Loi TK 5: Doanh thu
511 Doanh thu bn hng v cung cp dch v (chi tit theo yu cu qun l) 5111 Doanh thu bn hng ho 5112 5113 5114 5117 Doanh thu bn cc thnh phm Doanh thu cung cp dch v Doanh thu tr cp, tr gi Doanh thu kinh doanh bt ng sn u t

412 413

412 413

512 414 415 418 419 421 414 415 418 419 421 Qu u t pht trin Qu d phng ti chnh Cc qu khc thuc vn ch s hu C phiu qu Li nhun cha phn phi 4211 Li nhun cha phn phi nm trc 4212 Li nhun cha phn phi nm nay Qu khen thng, phc li 4311 Qu khen thng 4312 Qu phc li 4313 Qu phc li hnh thnh TSC Ngun vn u t xy dng c bn Ngun kinh ph s nghip 4611 Ngun kinh ph s nghip nm trc 4612 Ngun kinh ph s nghip nm nay Ngun kinh ph s nghip hnh thnh TSC

512

Doanh thu bn hng ni b (p dng khi c bn hng ni b) 5121 Doanh thu bn hng ho 5122 5123 Doanh thu bn thnh phm Doanh thu cung cp dch v

515

515

Doanh thu hot ng ti chnh (chi tit theo hot ng) Chit khu thng mi Hng bn b tr li Gim gi hng bn

431

431

521 531 532

521 531 532

441 461

441 461

466

Non-business funds granted as fixed assets

466

ABCD
Code Description Type 6: Costs of Production & Business
611 Purchases (used for periodic inventory systems) 6111 Purchases of raw materials 6112 Purchases of goods Direct raw material costs Direct labour costs Costs of construction machinery 6231 Labour costs 6232 Material costs 6233 Tools and instruments expenses 6234 Depreciation expense 6237 External services hired 6238 Other expenses paid in cash Factory overheads 6271 Factory staff costs 6272 Material costs 6273 Tools and instruments expenses 6274 Fixed assets depreciation 6277 External services expenses 6278 Other expenses paid in cash Production costs Costs of goods sold Expenses of financial activities (detailed by activity) Selling expenses 6411 Staff expenses 6412 Materials and packing materials 6413 Tools and instruments expenses 6414 Fixed assets depreciation 6415 Warranty expenses 6417 External services hired 6418 Other expenses paid in cash

ABCD
M s Tn ti khon Loi TK 6: Chi ph sn xut, kinh doanh
611 Mua hng (p dng cho phng php kim k nh k) 6111 Mua nguyn liu, vt liu 6112 Mua hng ho Chi ph nguyn liu, vt liu trc tip Chi ph nhn cng trc tip Chi ph s dng my thi cng 6231 Chi ph nhn cng 6232 Chi ph vt liu 6233 Chi ph dng c sn xut 6234 Chi ph khu hao my thi cng 6237 Chi ph dch v mua ngoi 6238 Chi ph bng tin khc Chi ph sn xut chung 6271 Chi ph nhn vin phn xng 6272 Chi ph vt liu 6273 Chi ph dng c sn xut 6274 Chi ph khu hao TSC 6277 Chi ph dch v mua ngoi 6278 Chi ph bng tin khc Gi thnh sn xut

ABCD
Code Description Type 6: Costs of Production & Business (continued)
642 General administration expenses 6421 Staff expenses 6422 Office supply expenses 6423 Office equipment expenses 6424 Fixed assets depreciation 6425 Taxes, fees and charges 6426 Provision expenses 6427 External services expenses 6428 Other expenses paid in cash

ABCD
M s Tn ti khon Loi TK 6: Chi ph sn xut, kinh doanh (tip theo)
642 Chi ph qun l doanh nghip 6421 Chi ph nhn vin qun l 6422 Chi ph vt liu qun l 6423 Chi ph dng vn phng 6424 Chi ph khu hao TSC 6425 Thu, ph v l ph 6426 Chi ph d phng 6427 Chi ph dch v mua ngoi 6428 Chi ph bng tin khc

621 622 623

621 622 623

Type 7: Other Income

711 Other income

Loi TK 7: Thu nhp khc

711 Thu nhp khc

Type 8: Other Expenses

811 Other expenses Corporate income tax (CIT) expenses 8211 Current year CIT expenses 8212 Deferred CIT expenses

Loi TK 8: Chi ph khc

811 821 Chi ph khc Chi ph thu thu nhp doanh nghip 8211 Chi ph thu thu nhp doanh nghip hin hnh 8212 Chi ph thu thu nhp doanh doanh nghip hon li

627

627

821

Type 9: Income Summary

631 632 635 631 632 635 911 Gi vn hng bn Chi ph ti chnh (chi tit theo hot ng) Chi ph bn hng 6411 Chi ph nhn vin 6412 Chi ph vt liu, bao b 6413 Chi ph dng c, dng 6414 Chi ph khu hao TSC 6415 Chi ph bo hnh 6417 Chi ph dch v mua ngoi 6418 Chi ph bng tin khc Income summary

Loi TK 9: Xc nh kt qu kinh doanh

911 Xc nh kt qu kinh doanh

Type 0: Off Balance Sheet Accounts (memorandum purposes only)

001 External operating leased assets Goods held under trust or for processing Inward consignment goods for sale and goods held as collaterals Bad debts written off Foreign currencies Estimation of project expenditure

Loi TK 0: Ti khon ngoi bng (cho mc ch ghi nh)

001 002 Ti sn thu ngoi Vt t, hng ho nhn gi h, nhn gia cng Hng ho nhn bn h, nhn k gi, k cc N kh i x l Ngoi t cc loi D ton chi s nghip d n

641

641

002

003

003

004 007 008

004 007 008

ABCD

ABCD
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ABCD

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Sources of reference:
Decision 15/2006/QD-BTC dated 20 March 2006 of the MoF

Ngun tham kho:

Quyt nh 15/2006/Q-BTC ngy 20 thng 3 nm 2006 ca B Ti Chnh

CHART OF ACCOUNTS UNDER THE VIETNAMESE ACCOUNTING SYSTEM

h thng ti khon k ton doanh nghip vit nam

Published by

KPMG Limited
Website: http://www.kpmg.com

April 2007