He Thong Tai Khoan Ke Toan 2010

8/8/2019 He Thong Tai Khoan Ke Toan 2010

1/12

S hiu TK T

Cp 1 Cp 2Loi 1: Ti sn ng

111 Tin mt1111 Tin mt VN1112 Tin mt ngoi t1113 Vng, bc, kim qu

112 Tin gi ngn hng1121 Tin Vit Nam1122 Ngoi t

1123 Vng, bc, kim qu113 Tin ang chuyn1131 Tin gi ngn hng1132 Tin Vit Nam

121 u t ti chnh ng1211 C phiu1212 Tri phiu

128 u t ngn hn kh1281 Tin gi c k hn1288 u t ngn hn kh

129 D phng gim gi131 Phi thu ca khch133 Thu GTGT c

1331 Thu GTGT c

13311 Thu GTGT u v

13312 Thu GTGT u v1332 Thu GTGT c

136 Phi thu ni b

1361 Vn kinh doanh c1368 Phi thu ni b kh138 Phi thu khc

1381 Ti sn thiu ch x1382 VAT cha k khai1385 Phi thu v c phn1388 Phi thu khc

139 D phng phi thu141 Tm ng142 Chi ph tr trc ng

144 Th chp, k qu, k

H thng t


2/12

151 Hng mua ang i152 Nguyn liu, vt li153 Cng c dng c154 Chi ph sn xut, ki155 Thnh phm156 Hng ho

1561 Gi mua hng ho1562 Chi ph thu mua h1567 Hng ha bt ng

157 Hng gi i bn158 Hng ha kho bo t159 D phng gim gi161 Chi s nghip

1611 Chi s nghip nm

1612 Chi s nghip nmLoi 2: Ti sn d

211 Ti sn c nh hu2111 Nh ca, vt kin tr2112 My mc, thit b2113 Phng tin vn ti2114 Thit b, dng c q2115 Cy lu nm, sc v2118 Ti sn c nh kh

212 Ti sn c nh thu213 Ti sn c nh v2131 Quyn s dng t2132 Quyn pht hnh2133 Bn quyn, bng s2134 Nhn hiu hng ho2135 Phn mm my vi t2136 Giy php v giy2138 TSC v hnh khc

214 Hao mn ti sn c

2141 Hao mn TSC h2142 Hao mn TSC th2143 Hao mn TSC v2147 Hao mn bt ng

217 Bt ng sn u t221 u t vo cng ty222 Vn gp lin doanh223 u t vo cng ty228 u t di hn kh

2281 C phiu2282 Tri phiu


3/12

2288 u t di hn kh229 D phng gim gi241 Xy dng c bn d

2411 Mua sm TSC2412 Xy dng c bn2413 Sa cha ln ti s

242 Chi ph tr trc d243 Ti sn thu thu nh244 K qu, k cc d

Loi 3: N phi tr311 Vay ngn hn315 N di hn n hn331 Phi tr cho ngi333 Thu v cc khon

3331 Thu gi tr gia tn33311 Thu GTGT u ra33312 Thu GTGT hng n3332 Thu tiu th c bi3333 Thu xut, nhp kh3334 Thu thu nhp doan3335 Thu thu nhp c n3336 Thu ti nguyn3337 Thu nh t, tin t3338 Cc loi thu khc3339 Ph, l ph v cc k

334 Phi tr ngi lao 3341 Phi tr cng nhn3348 Phi tr ngi lao

335 Chi ph phi tr336 Phi tr ni b

337

338 Phi tr, phi np k

3381 Ti sn tha ch gi3382 Kinh ph cng on3383 Bo him x hi3384 Bo him y t3385 Phi tr v c phn3386 Nhn k qu, k c3387 Doanh thu cha th3388 Phi tr, phi np k3389 Bo him tht nghi

341 Vay di hn342 N di hn

Thanh ton theo tidng


4/12

343 Tri phiu pht hn3431 Mnh gi tri phiu3432 Chit khu tri phi3433 Ph tri tri phiu

344 Nhn k qu, k c347 Thu thu nhp hon351 Qu d phng tr c352 D phng phi tr353 Qu khen thng p

3531 Qu khen thng3532 Qu phc li3533 Qu phc li hn3534 Qu thng ban qu

356 Qu pht trin khoa

3561 Qu pht trin khoa

3562 Qu pht trin KH

Loi 4: Vn ch s411 Ngun vn kinh do

4111 Vn u t ca ch4112 Thng d vn c p4118 Vn khc

412 Chnh lch nh gi

413 Chnh lch t gi h4131

4132

414 Qu u t pht tri415 Qu d phng ti c418 Cc qu khc thuc419 C phiu qu421 Li nhun cha ph

4211 Li nhun cha ph4212 Li nhun cha ph

431 Qu khen thng, p4311 Qu khen thng4312 Qu phc li4313 Qu phc li hn

441 Ngun vn u t x461 Ngun kinh ph s

4611 Ngun kinh ph s

4612 Ngun kinh ph s466 Ngun kinh ph

Chnh lch t gi hnm ti chnh

Chnh lch t gi ht XDCB


5/12

Loi 5: Doanh thu

511 Doanh thu bn hn

5111 Doanh thu bn hn5112 Doanh thu bn cc

5113 Doanh thu cung cp5114 Doanh thu tr cp,5117 Doanh thu kinh doa5118 Doanh thu khc

512 Doanh thu bn hn5121 Doanh thu bn hn5122 Doanh thu bn cc5123 Doanh thu cung cp

515 Doanh thu hot n521 Chit khu thng

531 Hng bn b tr li532 Gim gi bn hng

Loi 6: Chi ph s611 Mua hng

6111 Mua nguyn liu, v6112 Mua hng ha

621 Chi ph nguyn liu622 Chi ph nhn cng t623 Chi ph s dng m

6231 Chi ph nhn cng6232 Chi ph vt liu6233 Chi ph dng c s6234 Chi ph khu hao m6237 Chi ph khu hao T6238 Chi ph dch v mu6239 Chi ph bng tin k

627 Chi ph sn xut ch6271 Chi ph nhn vin p6272 Chi ph vt liu

6273 Chi ph dng c s6274 Chi ph khu hao T6277 Chi ph dch v mu6278 Chi ph bng tin k

631 Gi thnh sn xut632 Gi vn hng bn635 Chi ph ti chnh641 Chi ph bn hng

6411 Chi ph nhn vin

6412 Chi ph vt liu, ba6413 Chi ph dng c,


6/12

6414 Chi ph khu hao T6415 Chi ph bo hnh6417 Chi ph dch v mu6418 Chi ph bng tin k

642 Chi ph qun l doa6421 Chi ph nhn vin q6422 Chi ph vt liu qu6423 Chi ph dng v6424 Chi ph khu hao T6425 Thu, ph v l ph6426 Chi ph d phng6427 Chi ph dch v mu6428 Chi ph bng tin k

Loi 7: Thu nhp

711 Thu nhp khcLoi 8: Thu nhp

811 Chi ph khc821 Chi ph thu thu nh

8211 Chi ph thu TNDN8212 Chi ph thu TNDN

Loi 9: Xc nh k911 Xc nh kt qu ki

Loi 10: Ti kho001 Ti sn thu ngoi002 Vt t, hng ha nh003 Hng ho nhn bn004 N kh i x l007 Ngoi t cc loi008 D ton chi s nghi

0081 D ton ch hot 0082 D ton ch hot


7/12

ti khon Account numbers Account name

Level 1 Level 2n hn Type 1: Short-term assets

111 Cash1111 Cash on hand VN1112 Cash on hand ( USD )

, qy 1113 Gold, silver, gemstones 112 Cash in bank

1121 Vietnamese currency1122 Foreign currency

, qy 1123 Gold, silver, gemstones113 Cash in transit 1131 Vietnamese currency

1132 Foreign currencyn hn 121 Short term investments

1211 Equity securities1212 Debt securities

c 128 Other short - term investment1281 Term deposits

c 1288 Other short - term investment

u t ngn hn 129 Provision for short term investmentng 131 Receivable from customers

hu tr 133 VAT deductedhu tr ca HH, DV 1331 VAT deduction of goods, services

o mua trong nc 13311

o hng nhp khu 13312 VAT deduction of imported goodshu tr ca TSC 1332 VAT deduction of fixed assets

136 Internal receivable

c n v trc thuc 1361 Investment in equity of subsidiaries1368 Other receivable from subsidiaries 138 Other receivable

l 1381 Shortage of assets awaiting resolution1382 VAT not declarated yet

ha 1385 Equitisation receivable 1388 Other receivable

h i 139 Provision for bad debts141 Advances

n hn 142 Short-term prepaid expenses

cc ngn hn 144 Short term deposits, mortgages and collateral

i khon k ton Vit Nam song ng (System ofAccounts Vietnam Pisces)

VAT deduction of goods, services purchased fromlocal


8/12

ng 151 Goods in transit 152 Raw materials 153 Tools and supplies

h doanh d dang 154 Production costs unfinished business 155 Finished goods

156 Goods 1561

g ha 1562 Cost of purchasing goodssn 1567 Real Estate

157 Outgoing goods soldu 158 Goods warehouse tax

hng tn kho 159 Provision for decline in inventory 161 Administrative expenses

rc 1611 Administrative expenses for last year

ay 1612 Administrative expenses for current yearhn Type 2: Long - term assetshnh 211 Tangible fixed assets

c 2111 Building & architectonic model2112 Equipment & machine

truyn dn 2113 Transportation & transmit instrumentn l 2114 Instruments & tools for managementt lm vic v cho sn phm 2115 Long term trees, working & killed animals

c 2118 Other fixed assets

ti chnh 212 Fixed assets of finance leasingnh 213 Intangible fixed assets2131 Land using right2132 Establishment & productive right

g ch 2133 Patents & creations2134 Trademark

nh 2135 Softwarehp nhng quyn 2136 License & concession license

2138 Other intangible fixed assetsnh 214 Depreciation of fixed assets

hnh 2141 Tangible fixed assets depreciation ti chnh 2142 Financial leasing fixed assets depreciationhnh 2143 Intangible fixed assets depreciationn u t 2147 Investment real estate depreciation

217 Investment real estatecon 221 Investment in equity of subsidiaries

222 Joint venture capital contributionlin kt 223 Investment in joint-venture

228 Other long term investments

2281 Stocks2282 Bonds


9/12


10/12

343 Issued bond3431 Bond face value

u 3432 Bond discount3433 Additional bond

c di hn 344 Long-term deposits receivedli phi tr 347 Deferred income tax

p mt vic lm 351 Provisions fund for severance allowances352 Provisions for payables

c li 353 Bonus and welfare fund3531 Bonus fund3532 Welfare fund

h thnh TSC 3533 Welfare fund formed fixed assetsn l iu hnh cng ty 3534 Reward fund management companies operatinghc cng ngh 356 Fund scientific and technological development

hc cng ngh 3561 Fund scientific and technological development

N hnh thnh TSC 3562

hu Type 4: Owners' Equitynh 411 Working capitals hu 4111 Investment of the ownern 4112 Share capital surplus

4118 Other capitalli ti sn 412 Differences upon asset revaluation

i oi 413 Foreign exchange differences4131

4132

n 414 Investment & development fundsnh 415 Financial reserve fundsvn ch s hu 418 Other funds

419 Stock fundsn phi 421 Undistributed profits

n phi nm trc 4211 Previous year undistributed profitsn phi nm nay 4212 This year undistributed profitshc li 431 Bonus & welfare funds

4311 Bonus fund4312 Welfare fund

h thnh TSC 4313 Welfare fund used to acquire fixed assetsy dng c bn 441 Construction investment fundghip 461 Source business fundingghip nm trc 4611 Precious year source business funding

ghip nm nay 4612 This year source business fundingnh thnh TSC 466 Funds formed fixed assets

Fund scientific and technological developmentformed fixed assets

i oi nh gi li cui Foreign exchange differences revaluation at theend financial year

i oi trong giai on u Foreign exchange differences in period capitalconstruction investment


11/12

Type 5: Revenue

v cung cp dch v 511 Sales and service providersha 5111 Goods sale

hnh phm 5112 Finished product sale

dch v 5113 Services saler gi 5114 Subsidization salenh bt ng sn u t 5117 Investment real estate sale

5118 Other revenueni b 512 Internal gross salesho 5121 Goods sale

hnh phm 5122 Finished product saledch v 5123 Services sale

g ti chnh 515 Financial activities incomei 521 Sale discount

531 Sale returns532 Devaluation of sale price

xut kinh doanh Type 6: Cost for production and business611 Purchase

t liu 6111 Raw material purchases6112 Goods purchases

, vt liu trc tip 621 Direct raw materials costrc tip 622 Direct labor cost

thi cng 623 Executing machine using cost

6231 Labor cost6232 Material costxut 6233 Production tool cost

y thi cng 6234 Executing machine depreciationC 6237 Depreciation cost of fixed assetsngoi 6238 Outside purchasing services cost

c 6239 Other costng 627 General operation cost

hn xng 6271 Employees cost6272 Material cost

xut 6273 Production tool costC 6274 Fixed asset depreciationngoi 6277 Outside purchasing services cost

c 6278 Other cost631 Production cost

632 Cost of goods sold635 Financial activities expenses641 Selling expenses

6411 Employees cost

b 6412 Material, packing costdng 6413 Tool cost


12/12

C 6414 Fixed asset depreciation6415 Warranty cost

ngoi 6417 Outside purchasing services costc 6418 Other cost

nh nghip 642 General & administration expensesun l 6421 Employees cost

l 6422 Tools costphng 6423 Stationery costC 6424 Fixed asset depreciation

6425 Taxes, fees, charges6426 Provision cost

ngoi 6427 Outside purchasing services costc 6428 Other costhc Type 7: Other income

711 Other incomehc Type 8: Other income

811 Other expensesp doanh nghip 821 Cost of corporate income taxhin hnh 8211 Cost of current corporate income taxhon li 8212 Cost of deferred corporate income tax

t qu kinh doanh Type 9: Eveluation of businessh doanh 911 Evaluation of business resultsngoi bng cn i KT Type 10: Table outside the account balance

001 Leasehold assetsn gi h, nhn gia cng 002 Materials, goods held under trust or for processingh, nhn k gi, k cc 003 Goods received on consignment for sale, deposit

004 Bad debts have been handled 007 Foreign currencies

p, d n 008 The estimates for public services and projects.ng trong NH trung ng 0081 Estimates only works in the central bankng trong NH a phng 0082 Estimates only works in local banks

Documents

He Thong Tai Khoan Ke Toan 2010