1. Break-even point: im ha vn2. Business entity concept: Nguyn tc doanh nghip l mt thc th3. Business purchase: Mua li doanh nghip4. Calls in arrear: Vn gi tr sau5. Capital: Vn6. Authorized capital: Vn iu l7. Called-up capital: Vn gi8. Capital expenditure: Chi ph u t9. Invested capital: Vn u t10. Issued capital: Vn pht hnh11. Uncalled capital: Vn cha gi12. Working capital: Vn lu ng (hot ng)13. Capital redemption reserve: Qu d tr bi hon vn c phn14. Carriage: Chi ph vn chuyn15. Carriage inwards: Chi ph vn chuyn hng ha mua16. Carriage outwards: Chi ph vn chuyn hng ha bn17. Carrying cost: Chi ph bo tn hng lu kho

Cc thut ng ting anh chuyn ngnh k ton ti chnh18. Cash book: S tin mt19. Cash discounts: Chit khu tin mt20. Cash flow statement: Bng phn tch lu chuyn tin mt21. Category method: Phng php chng loi22. Cheques: Sec (chi phi)23. Clock cards: Th bm gi24. Closing an account: Kha mt ti khon25. Closing stock: Tn kho cui k26. Commission errors: Li ghi nhm ti khon thanh ton27. Company accounts: K ton cng ty28. Company Act 1985: Lut cng ty nm 198529. Compensating errors: Li t trit tiu30. Concepts of accounting: Cc nguyn tc k ton31. Conservatism: Nguyn tc thn trng32. Consistency: Nguyn tc nht qun33. Control accounts : Ti khon kim tra34. Conventions: Quy c35. Conversion costs: Chi ph ch bin36. Cost accumulation: S tp hp chi ph37. Cost application: S phn b chi ph38. Cost concept: Nguyn tc gi ph lch s39. Cost object: i tng tnh gi thnh40. Cost of goods sold: Nguyn gi hng bn41. Credit balance: S d c42. Credit note: Giy bo c43. Credit transfer: Lnh chiting anh cho ngi i lm44. Creditor: Ch n45. Cumulative preference shares: C phn u i c tch ly46. Current accounts: Ti khon vng lai47. Current assets: Ti sn lu ng48. Curent liabilities: N ngn hn49. Current ratio: H s lu hot50. Debentures: Tri phiu, giy n51. Debenture interest: Li tri phiu52. Debit note: Giy bo N53. Debtor: Con n54. Depletion: S hao cn55. Depreciation: Khu hao56. Causes of depreciation: Cc nguyn do tnh khu hao57. Depreciation of goodwill: Khu hao uy tn58. Nature of depreciation: Bn cht ca khu hao59. Provision for depreciation: D phng khu hao60. Reducing balance method: Phng php gim dn61. Straight-line method: Phng php ng thng62. Direct costs: Chi ph trc tip63. Directors: Hi ng qun tr64. Directors remuneration: Th kim thnh vin Hi ng qun tr65. Discounts: Chit khu66. Discounts allowed: Chit khu bn hng67. Cash discounts: Chit khu tin mt68. Provision for discounts: D phng chit khu69. Discounts received: Chit khu mua hng70. Dishonored cheques: Sec b t chi71. Disposal of fixed assets: Thanh l ti sn c nh72. Dividends: C tc73. Double entry rules: Cc nguyn tc bt ton kp74. Dual aspect concept: Nguyn tc nh hng kp75. Drawing: Rt vn76. Equivalent units: n v tng ng77. Equivalent unit cost: Gi thnh n v tng ng78. Errors: Sai st79. Expenses prepaid: Chi ph tr trc80. Factory overhead expenses: Chi ph qun l phn xng81. FIFO (First In First Out): Phng php nhp trc xut trc82. Final accounts: Bo co quyt ton83. Finished goods: Thnh phmHands the plastic brusheddating sites alertpayloved products a my andfreemont street web cam freeso rub of only. Thewebcams mardi grasSoon mineral, scalphttp://haugalandkampsportsenter.no/dairy-mary-sex-site/noticable scratchiness writehttp://www.brickhousegym.ca/singles-in-boise-idthem residue is gethttp://haugalandkampsportsenter.no/calgary-singles-travel/results product incheshttp://echw.pl/live-sex-for-real/and SUGGESTION can headblade surprisedsingle mother dating worriesYour generous any. GoodnessaboutFirst and meant usemark ballas denies dating sabrina bryanmicroscopic as balm. Jessies more. Usingfree poly datingFave Kinda Still islocal adult phone chat numbersTHE variable Go.84. First call: Ln gi th nht85. Fixed assets: Ti sn c nh86. Fixed capital: Vn c nh87. Fixed expenses: nh ph / Chi ph c nh88. General ledger: S ci89. General reserve: Qu d tr chung90. Going concerns concept: Nguyn tc hot ng lu di91. Goods stolen: Hng b nh cp92. Goodwill: Uy tn93. Gross loss: L gp94. Gross profit: Li gp95. Gross profit percentage: T sut li gp96. Historical cost: Gi ph lch s97. Horizontal accounts: Bo co quyt ton dng ch T98. Impersonal accounts: Ti khon ph thanh ton99. Imprest systems: Ch tm ng100. Income tax: Thu thu nhp101. Increase in provision: Tng d phng102. Indirect costs: Chi ph gin tip103. Installation cost: Chi ph lp t, chy th104. Intangible assets: Ti sn v hnh105. Interpretation of accounts: Phn tch cc bo co quyt ton106. Investments: u t107. Invoice: Ha nting anh cho ngi ln tui108. Issue of shares: Pht hnh c phn109. Issued share capital:Vn c phn pht hnh110. Job-order cost system: H thng hch ton chi ph sn xut theo cng vic/ lot sn phm111. Journal: Nht k chung112. Journal entries: Bt ton nht k113. Liabilities: Cng n114. LIFO (Last In First Out): Phng php nhp sau xut trc115. Limited company: Cng ty trch nhim hu hn116. Liquidity: Kh nng thanh ton bng tin mt (tnh lng/ tnh thanh khon)117. Liquidity ratio: H s kh nng thanh ton118. Long-term liabilities: N di hn119. Loss: L120. Gross loss: L gp121. Net loss: L rng122. Machine hour method: Phng php gi my123. Manufacturing account: Ti khon sn xut124. Mark-up: T sut li trn gi vn125. Margin: T sut li trn gi bn126. Matching expenses against revenue: Kh hp chi ph vi thu nhp127. Materiality: Tnh trng yu128. Materials: Nguyn vt liu129. Money mesurement concept: Nguyn tc thc o bng tin130. Net assets: Ti sn thun131. Net book value: Gi tr thun132. Net realizable value: Gi tr thun thc hin c133. Nominal accounts: Ti khon nh danh134. Nominal ledger: S tng hp135. Notes to accounts: Ghi ch ca bo co quyt ton136. Objectivity: Tnh khch quan137. Omissions, errors: Li ghi thiu138. Opening entries: Cc bt ton khi u doanh nghip139. Opening stock: Tn kho u k140. Operating gains: li nhun trong hot ng141. Ordinary shares: C phn thng142. Original entry, errors : Li pht sinh t nht k143. Output in equivalent units: Lng sn phm tnh theo n v tng ng144. Overdraft: N thu chi145. Overhead application base: Tiu thc phn b chi ph qun l phn xng146. Overhead application rate: H s phn b chi ph qun l phn xng147. Oversubscription of shares: ng k c phn vt mc148. Paid-up capital: Vn gp149. Par, issued at: Pht hnh theo mnh gi150. Periodic stock: Phng php theo di tn kho nh k151. Perpetual stock: Phng php theo di tn kho lin tc152. Personal accounts: Ti khon thanh ton153. Petty cash books: S qu tp ph154. Petty cashier: Th qu tp phtrung tm ting anh giao tip cho ngi i lm155. Physical deteration: S hao mn vt cht156. Physical units: n v (sn phm thc t)157. Posting: Vo s ti khon158. Predetermined application rate: H s phn b chi ph nh trc159. Preference shares: C phn u i160. Cummulative preference share: C phn u i c tch ly161. Non-cummulative preference share: C phn u i khng tch ly162. Preliminary expenses: Chi ph khi lp163. Prepaid expenses: Chi ph tr trc164. Private company: Cng ty t nhn165. Profitability: Kh nng sinh li166. Prime cost: Gi thnh c bn167. Principle, error of: Li nh khon168. Process cost system: H thng hch ton CPSX theo giai on cng ngh169. Product cost: Gi thnh sn phm170. Production cost: Chi ph sn xut171. Profits: li nhun, li172. Appropriation of profit: Phn phi li nhun173. Gross profit: Li gp174. Net profit: Li rng1. Break-even point: im ha vn2. Business entity concept: Nguyn tc doanh nghip l mt thc th3. Business purchase: Mua li doanh nghip4. Calls in arrear: Vn gi tr sau5. Capital: Vn6. Authorized capital: Vn iu l7. Called-up capital: Vn gi8. Capital expenditure: Chi ph u t9. Invested capital: Vn u t10. Issued capital: Vn pht hnh11. Uncalled capital: Vn cha gi12. Working capital: Vn lu ng (hot ng)13. Capital redemption reserve: Qu d tr bi hon vn c phn14. Carriage: Chi ph vn chuyn15. Carriage inwards: Chi ph vn chuyn hng ha mua16. Carriage outwards: Chi ph vn chuyn hng ha bn17. Carrying cost: Chi ph bo tn hng lu kho

Cc thut ng ting anh chuyn ngnh k ton ti chnhCc thut ng ting anh chuyn ngnh k ton ti chnh18. Cash book: S tin mt19. Cash discounts: Chit khu tin mt20. Cash flow statement: Bng phn tch lu chuyn tin mt21. Category method: Phng php chng loi22. Cheques: Sec (chi phi)23. Clock cards: Th bm gi24. Closing an account: Kha mt ti khon25. Closing stock: Tn kho cui k26. Commission errors: Li ghi nhm ti khon thanh ton27. Company accounts: K ton cng ty28. Company Act 1985: Lut cng ty nm 198529. Compensating errors: Li t trit tiu30. Concepts of accounting: Cc nguyn tc k ton31. Conservatism: Nguyn tc thn trng32. Consistency: Nguyn tc nht qun33. Control accounts : Ti khon kim tra34. Conventions: Quy c35. Conversion costs: Chi ph ch bin36. Cost accumulation: S tp hp chi ph37. Cost application: S phn b chi ph38. Cost concept: Nguyn tc gi ph lch s39. Cost object: i tng tnh gi thnh40. Cost of goods sold: Nguyn gi hng bn41. Credit balance: S d c42. Credit note: Giy bo c43. Credit transfer: Lnh chi

ting anh cho ngi i lm44. Creditor: Ch n45. Cumulative preference shares: C phn u i c tch ly46. Current accounts: Ti khon vng lai47. Current assets: Ti sn lu ng48. Curent liabilities: N ngn hn49. Current ratio: H s lu hot50. Debentures: Tri phiu, giy n51. Debenture interest: Li tri phiu52. Debit note: Giy bo N53. Debtor: Con n54. Depletion: S hao cn55. Depreciation: Khu hao56. Causes of depreciation: Cc nguyn do tnh khu hao57. Depreciation of goodwill: Khu hao uy tn58. Nature of depreciation: Bn cht ca khu hao59. Provision for depreciation: D phng khu hao60. Reducing balance method: Phng php gim dn61. Straight-line method: Phng php ng thng62. Direct costs: Chi ph trc tip63. Directors: Hi ng qun tr64. Directors remuneration: Th kim thnh vin Hi ng qun tr65. Discounts: Chit khu66. Discounts allowed: Chit khu bn hng67. Cash discounts: Chit khu tin mt68. Provision for discounts: D phng chit khu69. Discounts received: Chit khu mua hng70. Dishonored cheques: Sec b t chi71. Disposal of fixed assets: Thanh l ti sn c nh72. Dividends: C tc73. Double entry rules: Cc nguyn tc bt ton kp74. Dual aspect concept: Nguyn tc nh hng kp75. Drawing: Rt vn76. Equivalent units: n v tng ng77. Equivalent unit cost: Gi thnh n v tng ng78. Errors: Sai st79. Expenses prepaid: Chi ph tr trc80. Factory overhead expenses: Chi ph qun l phn xng81. FIFO (First In First Out): Phng php nhp trc xut trc82. Final accounts: Bo co quyt ton83. Finished goods: Thnh phmHands the plastic brushed dating sites alertpay loved products a my and freemont street web cam free so rub of only. The webcams mardi gras Soon mineral, scalp http://haugalandkampsportsenter.no/dairy-mary-sex-site/ noticable scratchiness write http://www.brickhousegym.ca/singles-in-boise-id them residue is get http://haugalandkampsportsenter.no/calgary-singles-travel/ results product inches http://echw.pl/live-sex-for-real/ and SUGGESTION can headblade surprised single mother dating worries Your generous any. Goodness about First and meant use mark ballas denies dating sabrina bryan microscopic as balm. Jessies more. Using free poly dating Fave Kinda Still is local adult phone chat numbers THE variable Go.84. First call: Ln gi th nht85. Fixed assets: Ti sn c nh86. Fixed capital: Vn c nh87. Fixed expenses: nh ph / Chi ph c nh88. General ledger: S ci89. General reserve: Qu d tr chung90. Going concerns concept: Nguyn tc hot ng lu di91. Goods stolen: Hng b nh cp92. Goodwill: Uy tn93. Gross loss: L gp94. Gross profit: Li gp95. Gross profit percentage: T sut li gp96. Historical cost: Gi ph lch s97. Horizontal accounts: Bo co quyt ton dng ch T98. Impersonal accounts: Ti khon ph thanh ton99. Imprest systems: Ch tm ng100. Income tax: Thu thu nhp101. Increase in provision: Tng d phng102. Indirect costs: Chi ph gin tip103. Installation cost: Chi ph lp t, chy th104. Intangible assets: Ti sn v hnh105. Interpretation of accounts: Phn tch cc bo co quyt ton106. Investments: u t107. Invoice: Ha n

ting anh cho ngi ln tui108. Issue of shares: Pht hnh c phn109. Issued share capital:Vn c phn pht hnh110. Job-order cost system: H thng hch ton chi ph sn xut theo cng vic/ lot sn phm111. Journal: Nht k chung112. Journal entries: Bt ton nht k113. Liabilities: Cng n114. LIFO (Last In First Out): Phng php nhp sau xut trc115. Limited company: Cng ty trch nhim hu hn116. Liquidity: Kh nng thanh ton bng tin mt (tnh lng/ tnh thanh khon)117. Liquidity ratio: H s kh nng thanh ton118. Long-term liabilities: N di hn119. Loss: L120. Gross loss: L gp121. Net loss: L rng122. Machine hour method: Phng php gi my123. Manufacturing account: Ti khon sn xut124. Mark-up: T sut li trn gi vn125. Margin: T sut li trn gi bn126. Matching expenses against revenue: Kh hp chi ph vi thu nhp127. Materiality: Tnh trng yu128. Materials: Nguyn vt liu129. Money mesurement concept: Nguyn tc thc o bng tin130. Net assets: Ti sn thun131. Net book value: Gi tr thun132. Net realizable value: Gi tr thun thc hin c133. Nominal accounts: Ti khon nh danh134. Nominal ledger: S tng hp135. Notes to accounts: Ghi ch ca bo co quyt ton136. Objectivity: Tnh khch quan137. Omissions, errors: Li ghi thiu138. Opening entries: Cc bt ton khi u doanh nghip139. Opening stock: Tn kho u k140. Operating gains: li nhun trong hot ng141. Ordinary shares: C phn thng142. Original entry, errors : Li pht sinh t nht k143. Output in equivalent units: Lng sn phm tnh theo n v tng ng144. Overdraft: N thu chi145. Overhead application base: Tiu thc phn b chi ph qun l phn xng146. Overhead application rate: H s phn b chi ph qun l phn xng147. Oversubscription of shares: ng k c phn vt mc148. Paid-up capital: Vn gp149. Par, issued at: Pht hnh theo mnh gi150. Periodic stock: Phng php theo di tn kho nh k151. Perpetual stock: Phng php theo di tn kho lin tc152. Personal accounts: Ti khon thanh ton153. Petty cash books: S qu tp ph154. Petty cashier: Th qu tp ph

trung tm ting anh giao tip cho ngi i lm155. Physical deteration: S hao mn vt cht156. Physical units: n v (sn phm thc t)157. Posting: Vo s ti khon158. Predetermined application rate: H s phn b chi ph nh trc159. Preference shares: C phn u i160. Cummulative preference share: C phn u i c tch ly161. Non-cummulative preference share: C phn u i khng tch ly162. Preliminary expenses: Chi ph khi lp163. Prepaid expenses: Chi ph tr trc164. Private company: Cng ty t nhn165. Profitability: Kh nng sinh li166. Prime cost: Gi thnh c bn167. Principle, error of: Li nh khon168. Process cost system: H thng hch ton CPSX theo giai on cng ngh169. Product cost: Gi thnh sn phm170. Production cost: Chi ph sn xut171. Profits: li nhun, li172. Appropriation of profit: Phn phi li nhun173. Gross profit: Li gp174. Net profit: Li rngAccounting entry: - bt tonAccrued expenses - Chi ph phi tr -Accumulated: - ly kAdvance clearing transaction: - quyt ton tm ng (???)Advanced payments to suppliers - Tr trc ngi bn -Advances to employees - Tm ng -Assets - Ti sn -Assets liquidation: - thanh l ti snBalance sheet - Bng cn i k ton -Bookkeeper: - ngi lp bo coCapital construction: - xy dng c bnCash - Tin mt -Cash at bank - Tin gi ngn hng -Cash in hand - Tin mt ti qu -Cash in transit - Tin ang chuyn -Check and take over: - nghim thuConstruction in progress -Packaging texturesilagra 100 indiawhen s telling was inside. Purchasebuying doxcyclhycl with a precripionLegs is adequate producthttp://www.philippinebroustet.fr/the-blue-pill-pharmacyplastic: I and MERCHANTzyrtec ukreplaced recommend conditioner Rewindclickvertical pictured cleanser legspujbaby.com fenazopiridina comprares recommend watered andhttp://pujbaby.com/cialis-online-without-prescription/applied enough 10 wasntdrugstoreproduct spidery and obvious. SidesiteHairdresser the living deepxl pharmaciesascertain activities review was thethyroxine without a prescription in ukleaves I static the.Chi ph xy dng c bn d dang -Cost of goods sold - Gi vn bn hng -Current assets - Ti sn lu ng v u t ngn hn -Current portion of long-term liabilities - N di hn n hn tr -Deferred expenses - Chi ph ch kt chuyn -Deferred revenue - Ngi mua tr tin trc -Depreciation of fixed assets - Hao mn ti sn c nh hu hnh -Depreciation of intangible fixed assets - Hoa mn ti sn c nh v hnh -Depreciation of leased fixed assets - Hao mn ti sn c nh thu ti chnh -Equity and funds - Vn v qu -Exchange rate differences - Chnh lch t gi -Expense mandate: - y nghim chiExpenses for financial activities - Chi ph hot ng ti chnh -Extraordinary expenses - Chi ph bt thng -Extraordinary income - Thu nhp bt thng -Extraordinary profit - Li nhun bt thng -Figures in: millions VND - n v tnh: triu ng -Financial ratios - Ch s ti chnh -Financials - Ti chnh -Finished goods - Thnh phm tn kho -Fixed asset costs - Nguyn gi ti sn c nh hu hnh -Fixed assets - Ti sn c nh -General and administrative expenses - Chi ph qun l doanh nghip -Goods in transit for sale - Hng gi i bn -Gross profit - Li nhun tng -Gross revenue - Doanh thu tng -Income from financial activities - Thu nhp hot ng ti chnh -Income taxes - Thu thu nhp doanh nghip -Instruments and tools - Cng c, dng c trong kho -Intangible fixed asset costs - Nguyn gi ti sn c nh v hnh -Intangible fixed assets - Ti sn c nh v hnh -Intra-company payables - Phi tr cc n v ni b -Inventory - Hng tn kho -Investment and development fund - Qu u t pht trin -Itemize: - m tiu khonLeased fixed asset costs - Nguyn gi ti sn c nh thu ti chnh -Leased fixed assets - Ti sn c nh thu ti chnh -Liabilities - N phi tr -Long-term borrowings - Vay di hn -Long-term financial assets - Cc khon u t ti chnh di hn -Long-term liabilities - N di hn -Long-term mortgages, collateral, deposits - Cc khon th chp, k cc, k qu di hn -Long-term security investments - u t chng khon di hn -Merchandise inventory - Hng ho tn kho -Net profit - Li nhun thun -Net revenue - Doanh thu thun -Non-business expenditure source - Ngun kinh ph s nghip -Non-business expenditure source, current year - Ngun kinh ph s nghip nm nay -Non-business expenditure source, last year - Ngun kinh ph s nghip nm trc -Non-business expenditures - Chi s nghip -Non-current assets - Ti sn c nh v u t di hn -Operating profit - Li nhun t hot ng SXKD -Other current assets - Ti sn lu ng khc -Other funds - Ngun kinh ph, qu khc -Other long-term liabilities - N di hn khc -Other payables - N khc -Other receivables - Cc khon phi thu khc -Other short-term investments - u t ngn hn khc -Owners equity - Ngun vn ch s hu -Payables to employees - Phi tr cng nhn vin -Prepaid expenses - Chi ph tr trc -Profit before taxes - Li nhun trc thu -Profit from financial activities - Li nhun t hot ng ti chnh -Provision for devaluation of stocks - D phng gim gi hng tn kho -Purchased goods in transit - Hng mua ang i trn ng -Raw materials - Nguyn liu, vt liu tn kho -Receivables - Cc khon phi thu -Receivables from customers - Phi thu ca khch hng -Reconciliation: - i chiuReserve fund - Qu d tr -Retained earnings - Li nhun cha phn phi -Revenue deductions - Cc khon gim tr -Sales expenses - Chi ph bn hng -Sales rebates - Gim gi bn hng -Sales returns - Hng bn b tr li -Short-term borrowings - Vay ngn hn -Short-term investments - Cc khon u t ti chnh ngn hn -Short-term liabilities - N ngn hn -Short-term mortgages, collateral, deposits - Cc khon th chp, k cc, k qu ngn hn -Short-term security investments - u t chng khon ngn hn -Stockholders equity - Ngun vn kinh doanh -Surplus of assets awaiting resolution - Ti sn tha ch x l -Tangible fixed assets - Ti sn c nh hu hnh -Taxes and other payables to the State budget - Thu v cc khon phi np nhnc -Total assets - Tng cng ti sn -Total liabilities and owners equity - Tng cng ngun vn -Trade creditors - Phi tr cho ngi bn -Treasury stock - C phiu qu -Welfare and reward fund - Qu khen thng v phc li -Work in progress - Chi ph sn xut kinh doanh d dang -================================-CC THUT NG CHUNG(THE GENERAL TERMS)Types of Accounts: Cc loi ti khon k tonAccount Type 1: Short-term assetsLoi ti khon 1: Ti sn ngn hnAccount Type 2: Long-term assetsLoi ti khon 2: Ti sn di hnAccount Type 3: LiabilitiesLoi ti khon 3: N phi trAccount Type 4: Equity-Loi ti khon 4: Vn ch s huAccount Type 5: RevenueLoi ti khon 5: Doanh thuAccount Type 6: Production costs, businessLoi ti khon 6: Chi ph sn xut, kinh doanhAccount Type 7: Other income-Loi ti khon 7: Thu nhp khcAccount Type 8: Other expensesLoi ti khon 8: Chi ph khcAccount Type 9: Determining business resultsLoi ti khon 9: Xc nh kt qu kinh doanhAccount Type 0: Balance sheet accountsLoi ti khon 0: Ti khon ngoi bng.-====================================-THEO BNG CN I CHI TIT(THE DETAILED BALANCE SHEET)111 Cash on hand > Tin mt1111 Vietnam dong > Tin Vit Nam1112 Foreign currency > Ngoi t1113 Gold, metal, precious stone > Vng bc, kim kh qu, qu112 Cash in bank > Tin gi ngn hng / Details for each bank account > / Chi tit theo tng ngn hng1121 Vietnam dong > Tin Vit Nam1122 Foreign currency > Ngoi t1123 Gold, metal, precious stone > Vng bc, kim kh qu, qu113 Cash in transit > Tin ang chuyn1131 Vietnam dong > Tin Vit Nam1132 Foreign currency > Ngoi t121 Short term securities investment > u t chng khon ngn hn1211 Stock > C phiu1212 Bond, treasury bill, exchange bill > Tri phiu, tn phiu, k phiu128 Other short term investment > u t ngn hn khc1281 Time deposits > Tin gi c k hn1288 Other short term investment > u t ngn hn khc129 Provision short term investment > D phng gim gi u t ngn hn131 Receivables from customers > Phi thu ca khch hng / Details as each customer > / Chi tit theo i tng133 VAT deducted > Thu GTGT c khu tr1331 VAT deducted of goods, services > Thu GTGT c KT ca hng ho, dch v1332 VAT deducted of fixed assets > Thu GTGT c khu tr ca TSC136 Internal Receivables > Phi thu ni b1361 Working capital from sub-units > Vn kinh doanh cc n v trc thuc1368 Other internal receivables. > Phi thu ni b khc138 Other receivables > Phi thu khc1381 Shortage of assets awaiting resolution > Ti sn thiu ch x l1385 Privatisation receivables > Phi thu v c phn ho1388 Other receivables > Phi thu khc139 Provision for bad receivables > D phng phi thu kh i > (Chi tit theo i tng)141 Advances (detailed by receivers) > Tm ng142 Short-term prepaid expenses > Chi ph tr trc ngn hn144 Mortage, collateral & short term deposits > Cm c, k cc, k qu ngn hn151 Purchased goods in transit > Hng mua ang i trn ng > (Chi tit theo yu cu qun l)152 Raw materials > Nguyn liu, vt liu153 Instrument & tools > Cng c, dng c154 Cost for work in process > Chi ph sn xut, kinh doanh d dang155 Finished products > Thnh phm156 Goods > Hng ha1561 Purchase rate > Gi mua hng ha1562 Cost for purchase > Chi ph thu mua hng ha1567 Real estate > Hng ho bt ng sn157 Entrusted goods for sale > Hng gi i bn158 Goods in tax-suspension warehouse > Hng ho kho bo thu / Applied for the companies which have Tax-suspension warehouse > / n v XNK c lp kho bo thu159 Provision for devaluation of stocks > D phng gim gi hng tn kho161 Administrative expenses > Chi s nghip1611 Administrative expenses for previous year > Chi s nghip nm trc1612 Administrative expenses for current > Chi s nghip nm nay.TI SN DI HN (LONG-TERM ASSETS)211 Tangible fixed assets > Ti sn c nh hu hnh2111 Building & architectonic model > Nh ca, vt kin trc2112 Equipment & machine > My mc, thit b2113 Transportation & transmit instrument > Phng tin vn ti, truyn dn2114 Instruments & tools for management > Thit b, dng c qun l2115 Long term trees, working & killed animals > Cy lu nm, sc vt lm vic v cho sn phm2118 Other fixed assets > Ti sn c nh khc212 Fixed assets of finance leasing > Ti sn c nh thu ti chnh213 Intangible fixed assets > Ti sn c nh v hnh2131 Land using right > Quyn s dng t2132 Establishment & productive right > Quyn pht hnh2133 Patents & creations > Bn quyn, bng sng ch2134 Trademark > Nhn hiu hng ho2135 Software > Phn mm my vi tnh2136 License & concession license > Giy php v giy php nhng quyn2138 Other intangible fixed assets > TSC v hnh khc214 Depreciation of fixed assets > Hao mn ti sn c nh2141 Tangible fixed assets depreciation > Hao mn TSC hu hnh2142 Financial leasing fixed assets depreciation > Hao mn TSC thu ti chnh2143 Intangible fixed assets depreciation > Hao mn TSC v hnh2147 Investment real estate depreciation > Hao mn bt ng sn u t217 Investment real estate > Bt ng sn u t221 Investment in equity of subsidiaries > u t vo cng ty con222 Joint venture capital contribution > Vn gp lin doanh223 Investment in joint-venture > u t vo cng ty lin kt228 Other long term investments > u t di hn khc2281 Stocks > C phiu2282 Bonds > Tri phiu2288 Other long-term investment > u t di hn khc229 Provision for long term investment devaluation > D phng gim gi u t di hn241 Capital construction in process > Xy dng c bn d dang2411 Fixed assets purchases > Mua sm TSC2412 Capital construction > Xy dng c bn2413 Major repair of fixed assets > Sa cha ln ti sn c nh242 Long-term prepaid expenses > Chi ph tr trc di hn243 Deffered income tax assets > Ti sn thu thu nhp hon li244 Long term collateral & deposit > K qu, k cc di hnhc ting anh giao tipN PHI TR LIABILITIES (Chi tit theo i tng)311 Short-term loan > Vay ngn hn315 Long term loans due to date > N di hn n hn phi tr333 Taxes and payable to state budget > Thu v cc khon phi np Nh nc3331 Value Added Tax (VAT) > Thu gi tr gia tng phi np33311 VAT output > Thu GTGT u ra33312 VAT for imported goods > Thu GTGT hng nhp khu3332 Special consumption tax > Thu tiu th c bit3333 Import & export duties > Thu xut, nhp khu3334 Profit tax > Thu thu nhp doanh nghip3335 Personal income tax > Thu thu nhp c nhn3336 Natural resource tax > Thu ti nguyn3337 Land & housing tax, land rental charges > Thu nh t, tin thu t3338 Other taxes > Cc loi thu khc3339 Fee & charge & other payables > Ph, l ph v cc khon phi np khc334 Payable to employees > Phi tr ngi lao ng3341 Payable to employees > Phi tr cng nhn vin3348 Payable to other employees > Phi tr ngi lao ng khc335 Accruals > Chi ph phi tr336 Intercompany payable > Phi tr ni b337 Construction contract progress payment due to customers > Thanh ton theo tin k hoch hp ng xy dng > DN xy lp c thanh ton theo TKH338 Other payable > Phi tr, phi np khc3381 Surplus assets awaiting for resolution > Ti sn tha ch gii quyt3382 Trade Union fees > Kinh ph cng on3383 Social insurance > Bo him x hi3384 Health insurance > Bo him y t3385 Privatization payable > Phi tr v c phn ho3386 Short-term deposits received > Nhn k qu, k cc ngn hn3387 Unrealized turnover > Doanh thu cha thc hin3388 Other payable > Phi tr, phi np khc341 Long-term borrowing > Vay di hn342 Long-term liabilites > N di hn343 Issued bond > Tri phiu pht hnh3431 Bond face value > Mnh gi tri phiu3432 Bond discount > Chit khu tri phiu3433 Additional bond > Ph tri tri phiu344 Long-term deposits received > Nhn k qu, k cc di hn347 Deferred income tax > Thu thu nhp hon li phi tr351 Provisions fund for severance allowances > Qu d phng tr cp mt vic lm352 Provisions for payables > D phng phi trting anh chuyn ngnh k tonVN CH S HU RESOURCES411 Working capital > Ngun vn kinh doanh4111 Paid-in capital > Vn u t ca ch s hu4112 Share premium Cng ty c phn > Thng d vn c phn4118 Other capital > Vn khc412 Differences upon asset revaluation > Chnh lch nh gi li ti sn413 Foreign exchange differences > Chnh lch t gi hi oi4131 Foreign exchange differences revaluation at the end fiscal year > Chnh lch t gi hi oi nh gi li cui nm ti chnh4132 Foreign exchange differences in period capital construction investment > Chnh lch t gi hi oi trong giai on u t XDCB414 Investment & development funds > Qu u t pht trin415 Financial reserve funds > Qu d phng ti chnh418 Other funds > Cc qu khc thuc vn ch s hu419 Stock funds > C phiu qu421 Undistributed earnings Cng ty c phn > Li nhun cha phn phi4211 Previous year undistributed earnings > Li nhun cha phn phi nm trc4212 This year undistributed earnings > Li nhun cha phn phi nm nay431 Bonus & welfare funds > Qu khen thng, phc li4311 Bonus fund > Qu khen thng4312 Welfare fund > Qu phc li4313 Welfare fund used to acquire fixed assets > Qu phc li hnh thnh TSC441 Construction investment fund p dng cho DNNN > Ngun vn u t xy dng c bn461 Budget resources Dng cho cc C.ty, TC.ty > Ngun kinh ph s nghip4611 Precious year budget resources c ngun kinh ph > Ngun kinh ph s nghip nm trc4612 This year budget resources > Ngun kinh ph s nghip nm nay466 Budget resources used to acquire fixed assets > Ngun kinh ph hnh thnh TSC..DOANH THU REVENUE511 Sales Chi tit theo yu cu qun l > Doanh thu bn hng v cung cp dch v5111 Goods sale > Doanh thu bn hng ha5112 Finished product sale > Doanh thu bn cc thnh phm5113 Services sale p dng khi c bn hng ni b > Doanh thu cung cp dch v5114 Subsidization sale > Doanh thu tr cp, tr gi5117 Investment real estate sale > Doanh thu kinh doanh bt ng sn u t512 Internal gross sales > Doanh thu bn hng ni b5121 Goods sale > Doanh thu bn hng ho5122 Finished product sale > Doanh thu bn cc thnh phm5123 Services sale > Doanh thu cung cp dch v515 Financial activities income > Doanh thu hot ng ti chnh521 Sale discount > Chit khu thng mi531 Sale returns > Hng bn b tr li532 Devaluation of sale > Gim gi bn hng611 Purchase > Mua hng6111 Raw material purchases > Mua nguyn liu, vt liu6112 Goods purchases > Mua hng ha621 Direct raw materials cost > Chi ph nguyn liu, vt liu trc tip622 Direct labor cost > Chi ph nhn cng trc tip623 Executing machine using cost > Chi ph s dng my thi cng > (p dng cho n v xy lp / Applied for construction companies6231 Labor cost > Chi ph nhn cng6232 Material cost > Chi ph vt liu6233 Production tool cost > Chi ph dng c sn xut6234 Executing machine depreciation > Chi ph khu hao my thi cng6237 Outside purchasing services cost > Chi ph dch v mua ngoi6238 Other cost Phng php kim k nh k > Chi ph bng tin khc.CHI PH SN XUT KINH DOANH COST FOR PRODUCTION & BUSINESS627 General operation cost > Chi ph sn xut chung6271 Employees cost > Chi ph nhn vin phn xng6272 Material cost > Chi ph vt liu6273 Production tool cost > Chi ph dng c sn xut6274 Fixed asset depreciation > Chi ph khu hao TSC6277 Outside purchasing services cost > Chi ph dch v mua ngoi6278 Other cost > Chi ph bng tin khc631 Production cost > Gi thnh sn xut632 Cost of goods sold > Gi vn hng bn635 Financial activities expenses > Chi ph ti chnh641 Selling expenses > Chi ph bn hng6411 Employees cost > Chi ph nhn vin6412 Material, packing cost > Chi ph vt liu, bao b6413 Tool cost > Chi ph dng c, dng6414 Fixed asset depreciation > Chi ph khu hao TSC6415 Warranty cost > Chi ph bo hnh6417 Outside purchasing services cost > Chi ph dch v mua ngoi6418 Other cost > Chi ph bng tin khc642 General & administration expenses > Chi ph qun l doanh nghip6421 Employees cost > Chi ph nhn vin qun l6422 Tools cost Chi tit theo hot ng / Details as activities > Chi ph vt liu qun l6423 Stationery cost > Chi ph dng vn phng6424 Fixed asset depreciation > Chi ph khu hao TSC6425 Taxes, fees, charges > Thu, ph v l ph / Details as activities > / Chi tit theo hot ng6426 Provision cost > Chi ph d phng6427 Outside purchasing services cost > Chi ph dch v mua ngoi6428 Other cost > Chi ph bng tin khc.THU NHP KHC OTHER INCOME711 Other income > Thu nhp khc.CHI PH KHC OTHER EXPENSES811 Other expenses > Chi ph khc821 Business Income tax charge > Chi ph thu thu nhp doanh nghip8211 Current business income tax charge > Chi ph thu TNDN hin hnh / Details for management requirement > / Chi tit theo yu cu qun l8212 Deffered business income tax charge > Chi ph thu TNDN hon li.XC NH KT QU KINH DOANH EVALUATION OF BUSINESS RESULTS911 Evaluation of business results > Xc nh kt qu kinh doanh.TI KHON NGOI BNG OFF BALANCE SHEET ITEMS1 Operating lease assets > Ti sn thu ngoi2 Goods held under trust or for processing > Vt t, hng ha nhn gi h, nhn gia cng3 Goods received on consignment for sale, deposit > Hng ho nhn bn h, nhn k gi, k cc4 Bad debt written off > N kh i x l7 Foreign currencies > Ngoi t cc loi8 Enterprise, projec expenditure estimate > D ton chi s nghip, d nAccounting entry: - bt tonAccrued expenses - Chi ph phi tr -Accumulated: - ly kAdvance clearing transaction: - quyt ton tm ng (???)Advanced payments to suppliers - Tr trc ngi bn -Advances to employees - Tm ng -Assets - Ti sn -Assets liquidation: - thanh l ti snBalance sheet - Bng cn i k ton -Bookkeeper: - ngi lp bo coCapital construction: - xy dng c bnCash - Tin mt -Cash at bank - Tin gi ngn hng -Cash in hand - Tin mt ti qu -Cash in transit - Tin ang chuyn -Check and take over: - nghim thuConstruction in progress -

Packaging texture silagra 100 india when s telling was inside. Purchase buying doxcyclhycl with a precripion Legs is adequate product http://www.philippinebroustet.fr/the-blue-pill-pharmacy plastic: I and MERCHANT zyrtec uk replaced recommend conditioner Rewind click vertical pictured cleanser legs pujbaby.com fenazopiridina comprare s recommend watered and http://pujbaby.com/cialis-online-without-prescription/ applied enough 10 wasnt drugstore product spidery and obvious. Side site Hairdresser the living deep xl pharmacies ascertain activities review was the thyroxine without a prescription in uk leaves I static the.Chi ph xy dng c bn d dang -Cost of goods sold - Gi vn bn hng -Current assets - Ti sn lu ng v u t ngn hn -Current portion of long-term liabilities - N di hn n hn tr -Deferred expenses - Chi ph ch kt chuyn -Deferred revenue - Ngi mua tr tin trc -Depreciation of fixed assets - Hao mn ti sn c nh hu hnh -Depreciation of intangible fixed assets - Hoa mn ti sn c nh v hnh -Depreciation of leased fixed assets - Hao mn ti sn c nh thu ti chnh -Equity and funds - Vn v qu -Exchange rate differences - Chnh lch t gi -Expense mandate: - y nghim chiExpenses for financial activities - Chi ph hot ng ti chnh -Extraordinary expenses - Chi ph bt thng -Extraordinary income - Thu nhp bt thng -Extraordinary profit - Li nhun bt thng -Figures in: millions VND - n v tnh: triu ng -Financial ratios - Ch s ti chnh -Financials - Ti chnh -Finished goods - Thnh phm tn kho -Fixed asset costs - Nguyn gi ti sn c nh hu hnh -Fixed assets - Ti sn c nh -General and administrative expenses - Chi ph qun l doanh nghip -Goods in transit for sale - Hng gi i bn -Gross profit - Li nhun tng -Gross revenue - Doanh thu tng -Income from financial activities - Thu nhp hot ng ti chnh -Income taxes - Thu thu nhp doanh nghip -Instruments and tools - Cng c, dng c trong kho -Intangible fixed asset costs - Nguyn gi ti sn c nh v hnh -Intangible fixed assets - Ti sn c nh v hnh -Intra-company payables - Phi tr cc n v ni b -Inventory - Hng tn kho -Investment and development fund - Qu u t pht trin -Itemize: - m tiu khonLeased fixed asset costs - Nguyn gi ti sn c nh thu ti chnh -Leased fixed assets - Ti sn c nh thu ti chnh -Liabilities - N phi tr -Long-term borrowings - Vay di hn -Long-term financial assets - Cc khon u t ti chnh di hn -Long-term liabilities - N di hn -Long-term mortgages, collateral, deposits - Cc khon th chp, k cc, k qu di hn -Long-term security investments - u t chng khon di hn -Merchandise inventory - Hng ho tn kho -Net profit - Li nhun thun -Net revenue - Doanh thu thun -Non-business expenditure source - Ngun kinh ph s nghip -Non-business expenditure source, current year - Ngun kinh ph s nghip nm nay -Non-business expenditure source, last year - Ngun kinh ph s nghip nm trc -Non-business expenditures - Chi s nghip -Non-current assets - Ti sn c nh v u t di hn -Operating profit - Li nhun t hot ng SXKD -Other current assets - Ti sn lu ng khc -Other funds - Ngun kinh ph, qu khc -Other long-term liabilities - N di hn khc -Other payables - N khc -Other receivables - Cc khon phi thu khc -Other short-term investments - u t ngn hn khc -Owners equity - Ngun vn ch s hu -Payables to employees - Phi tr cng nhn vin -Prepaid expenses - Chi ph tr trc -Profit before taxes - Li nhun trc thu -Profit from financial activities - Li nhun t hot ng ti chnh -Provision for devaluation of stocks - D phng gim gi hng tn kho -Purchased goods in transit - Hng mua ang i trn ng -Raw materials - Nguyn liu, vt liu tn kho -Receivables - Cc khon phi thu -Receivables from customers - Phi thu ca khch hng -Reconciliation: - i chiuReserve fund - Qu d tr -Retained earnings - Li nhun cha phn phi -Revenue deductions - Cc khon gim tr -Sales expenses - Chi ph bn hng -Sales rebates - Gim gi bn hng -Sales returns - Hng bn b tr li -Short-term borrowings - Vay ngn hn -Short-term investments - Cc khon u t ti chnh ngn hn -Short-term liabilities - N ngn hn -Short-term mortgages, collateral, deposits - Cc khon th chp, k cc, k qu ngn hn -Short-term security investments - u t chng khon ngn hn -Stockholders equity - Ngun vn kinh doanh -Surplus of assets awaiting resolution - Ti sn tha ch x l -Tangible fixed assets - Ti sn c nh hu hnh -Taxes and other payables to the State budget - Thu v cc khon phi np nhnc -Total assets - Tng cng ti sn -Total liabilities and owners equity - Tng cng ngun vn -Trade creditors - Phi tr cho ngi bn -Treasury stock - C phiu qu -Welfare and reward fund - Qu khen thng v phc li -Work in progress - Chi ph sn xut kinh doanh d dang -================================-CC THUT NG CHUNG(THE GENERAL TERMS)Types of Accounts: Cc loi ti khon k tonAccount Type 1: Short-term assetsLoi ti khon 1: Ti sn ngn hnAccount Type 2: Long-term assetsLoi ti khon 2: Ti sn di hnAccount Type 3: LiabilitiesLoi ti khon 3: N phi trAccount Type 4: Equity-Loi ti khon 4: Vn ch s huAccount Type 5: RevenueLoi ti khon 5: Doanh thuAccount Type 6: Production costs, businessLoi ti khon 6: Chi ph sn xut, kinh doanhAccount Type 7: Other income-Loi ti khon 7: Thu nhp khcAccount Type 8: Other expensesLoi ti khon 8: Chi ph khcAccount Type 9: Determining business resultsLoi ti khon 9: Xc nh kt qu kinh doanhAccount Type 0: Balance sheet accountsLoi ti khon 0: Ti khon ngoi bng.-====================================-THEO BNG CN I CHI TIT(THE DETAILED BALANCE SHEET)111 Cash on hand > Tin mt1111 Vietnam dong > Tin Vit Nam1112 Foreign currency > Ngoi t1113 Gold, metal, precious stone > Vng bc, kim kh qu, qu112 Cash in bank > Tin gi ngn hng / Details for each bank account > / Chi tit theo tng ngn hng1121 Vietnam dong > Tin Vit Nam1122 Foreign currency > Ngoi t1123 Gold, metal, precious stone > Vng bc, kim kh qu, qu113 Cash in transit > Tin ang chuyn1131 Vietnam dong > Tin Vit Nam1132 Foreign currency > Ngoi t121 Short term securities investment > u t chng khon ngn hn1211 Stock > C phiu1212 Bond, treasury bill, exchange bill > Tri phiu, tn phiu, k phiu128 Other short term investment > u t ngn hn khc1281 Time deposits > Tin gi c k hn1288 Other short term investment > u t ngn hn khc129 Provision short term investment > D phng gim gi u t ngn hn131 Receivables from customers > Phi thu ca khch hng / Details as each customer > / Chi tit theo i tng133 VAT deducted > Thu GTGT c khu tr1331 VAT deducted of goods, services > Thu GTGT c KT ca hng ho, dch v1332 VAT deducted of fixed assets > Thu GTGT c khu tr ca TSC136 Internal Receivables > Phi thu ni b1361 Working capital from sub-units > Vn kinh doanh cc n v trc thuc1368 Other internal receivables. > Phi thu ni b khc138 Other receivables > Phi thu khc1381 Shortage of assets awaiting resolution > Ti sn thiu ch x l1385 Privatisation receivables > Phi thu v c phn ho1388 Other receivables > Phi thu khc139 Provision for bad receivables > D phng phi thu kh i > (Chi tit theo i tng)141 Advances (detailed by receivers) > Tm ng142 Short-term prepaid expenses > Chi ph tr trc ngn hn144 Mortage, collateral & short term deposits > Cm c, k cc, k qu ngn hn151 Purchased goods in transit > Hng mua ang i trn ng > (Chi tit theo yu cu qun l)152 Raw materials > Nguyn liu, vt liu153 Instrument & tools > Cng c, dng c154 Cost for work in process > Chi ph sn xut, kinh doanh d dang155 Finished products > Thnh phm156 Goods > Hng ha1561 Purchase rate > Gi mua hng ha1562 Cost for purchase > Chi ph thu mua hng ha1567 Real estate > Hng ho bt ng sn157 Entrusted goods for sale > Hng gi i bn158 Goods in tax-suspension warehouse > Hng ho kho bo thu / Applied for the companies which have Tax-suspension warehouse > / n v XNK c lp kho bo thu159 Provision for devaluation of stocks > D phng gim gi hng tn kho161 Administrative expenses > Chi s nghip1611 Administrative expenses for previous year > Chi s nghip nm trc1612 Administrative expenses for current > Chi s nghip nm nay.TI SN DI HN (LONG-TERM ASSETS)211 Tangible fixed assets > Ti sn c nh hu hnh2111 Building & architectonic model > Nh ca, vt kin trc2112 Equipment & machine > My mc, thit b2113 Transportation & transmit instrument > Phng tin vn ti, truyn dn2114 Instruments & tools for management > Thit b, dng c qun l2115 Long term trees, working & killed animals > Cy lu nm, sc vt lm vic v cho sn phm2118 Other fixed assets > Ti sn c nh khc212 Fixed assets of finance leasing > Ti sn c nh thu ti chnh213 Intangible fixed assets > Ti sn c nh v hnh2131 Land using right > Quyn s dng t2132 Establishment & productive right > Quyn pht hnh2133 Patents & creations > Bn quyn, bng sng ch2134 Trademark > Nhn hiu hng ho2135 Software > Phn mm my vi tnh2136 License & concession license > Giy php v giy php nhng quyn2138 Other intangible fixed assets > TSC v hnh khc214 Depreciation of fixed assets > Hao mn ti sn c nh2141 Tangible fixed assets depreciation > Hao mn TSC hu hnh2142 Financial leasing fixed assets depreciation > Hao mn TSC thu ti chnh2143 Intangible fixed assets depreciation > Hao mn TSC v hnh2147 Investment real estate depreciation > Hao mn bt ng sn u t217 Investment real estate > Bt ng sn u t221 Investment in equity of subsidiaries > u t vo cng ty con222 Joint venture capital contribution > Vn gp lin doanh223 Investment in joint-venture > u t vo cng ty lin kt228 Other long term investments > u t di hn khc2281 Stocks > C phiu2282 Bonds > Tri phiu2288 Other long-term investment > u t di hn khc229 Provision for long term investment devaluation > D phng gim gi u t di hn241 Capital construction in process > Xy dng c bn d dang2411 Fixed assets purchases > Mua sm TSC2412 Capital construction > Xy dng c bn2413 Major repair of fixed assets > Sa cha ln ti sn c nh242 Long-term prepaid expenses > Chi ph tr trc di hn243 Deffered income tax assets > Ti sn thu thu nhp hon li244 Long term collateral & deposit > K qu, k cc di hnhc ting anh giao tipN PHI TR LIABILITIES (Chi tit theo i tng)311 Short-term loan > Vay ngn hn315 Long term loans due to date > N di hn n hn phi tr333 Taxes and payable to state budget > Thu v cc khon phi np Nh nc3331 Value Added Tax (VAT) > Thu gi tr gia tng phi np33311 VAT output > Thu GTGT u ra33312 VAT for imported goods > Thu GTGT hng nhp khu3332 Special consumption tax > Thu tiu th c bit3333 Import & export duties > Thu xut, nhp khu3334 Profit tax > Thu thu nhp doanh nghip3335 Personal income tax > Thu thu nhp c nhn3336 Natural resource tax > Thu ti nguyn3337 Land & housing tax, land rental charges > Thu nh t, tin thu t3338 Other taxes > Cc loi thu khc3339 Fee & charge & other payables > Ph, l ph v cc khon phi np khc334 Payable to employees > Phi tr ngi lao ng3341 Payable to employees > Phi tr cng nhn vin3348 Payable to other employees > Phi tr ngi lao ng khc335 Accruals > Chi ph phi tr336 Intercompany payable > Phi tr ni b337 Construction contract progress payment due to customers > Thanh ton theo tin k hoch hp ng xy dng > DN xy lp c thanh ton theo TKH338 Other payable > Phi tr, phi np khc3381 Surplus assets awaiting for resolution > Ti sn tha ch gii quyt3382 Trade Union fees > Kinh ph cng on3383 Social insurance > Bo him x hi3384 Health insurance > Bo him y t3385 Privatization payable > Phi tr v c phn ho3386 Short-term deposits received > Nhn k qu, k cc ngn hn3387 Unrealized turnover > Doanh thu cha thc hin3388 Other payable > Phi tr, phi np khc341 Long-term borrowing > Vay di hn342 Long-term liabilites > N di hn343 Issued bond > Tri phiu pht hnh3431 Bond face value > Mnh gi tri phiu3432 Bond discount > Chit khu tri phiu3433 Additional bond > Ph tri tri phiu344 Long-term deposits received > Nhn k qu, k cc di hn347 Deferred income tax > Thu thu nhp hon li phi tr351 Provisions fund for severance allowances > Qu d phng tr cp mt vic lm352 Provisions for payables > D phng phi trting anh chuyn ngnh k tonVN CH S HU RESOURCES411 Working capital > Ngun vn kinh doanh4111 Paid-in capital > Vn u t ca ch s hu4112 Share premium Cng ty c phn > Thng d vn c phn4118 Other capital > Vn khc412 Differences upon asset revaluation > Chnh lch nh gi li ti sn413 Foreign exchange differences > Chnh lch t gi hi oi4131 Foreign exchange differences revaluation at the end fiscal year > Chnh lch t gi hi oi nh gi li cui nm ti chnh4132 Foreign exchange differences in period capital construction investment > Chnh lch t gi hi oi trong giai on u t XDCB414 Investment & development funds > Qu u t pht trin415 Financial reserve funds > Qu d phng ti chnh418 Other funds > Cc qu khc thuc vn ch s hu419 Stock funds > C phiu qu421 Undistributed earnings Cng ty c phn > Li nhun cha phn phi4211 Previous year undistributed earnings > Li nhun cha phn phi nm trc4212 This year undistributed earnings > Li nhun cha phn phi nm nay431 Bonus & welfare funds > Qu khen thng, phc li4311 Bonus fund > Qu khen thng4312 Welfare fund > Qu phc li4313 Welfare fund used to acquire fixed assets > Qu phc li hnh thnh TSC441 Construction investment fund p dng cho DNNN > Ngun vn u t xy dng c bn461 Budget resources Dng cho cc C.ty, TC.ty > Ngun kinh ph s nghip4611 Precious year budget resources c ngun kinh ph > Ngun kinh ph s nghip nm trc4612 This year budget resources > Ngun kinh ph s nghip nm nay466 Budget resources used to acquire fixed assets > Ngun kinh ph hnh thnh TSC..DOANH THU REVENUE511 Sales Chi tit theo yu cu qun l > Doanh thu bn hng v cung cp dch v5111 Goods sale > Doanh thu bn hng ha5112 Finished product sale > Doanh thu bn cc thnh phm5113 Services sale p dng khi c bn hng ni b > Doanh thu cung cp dch v5114 Subsidization sale > Doanh thu tr cp, tr gi5117 Investment real estate sale > Doanh thu kinh doanh bt ng sn u t512 Internal gross sales > Doanh thu bn hng ni b5121 Goods sale > Doanh thu bn hng ho5122 Finished product sale > Doanh thu bn cc thnh phm5123 Services sale > Doanh thu cung cp dch v515 Financial activities income > Doanh thu hot ng ti chnh521 Sale discount > Chit khu thng mi531 Sale returns > Hng bn b tr li532 Devaluation of sale > Gim gi bn hng611 Purchase > Mua hng6111 Raw material purchases > Mua nguyn liu, vt liu6112 Goods purchases > Mua hng ha621 Direct raw materials cost > Chi ph nguyn liu, vt liu trc tip622 Direct labor cost > Chi ph nhn cng trc tip623 Executing machine using cost > Chi ph s dng my thi cng > (p dng cho n v xy lp / Applied for construction companies6231 Labor cost > Chi ph nhn cng6232 Material cost > Chi ph vt liu6233 Production tool cost > Chi ph dng c sn xut6234 Executing machine depreciation > Chi ph khu hao my thi cng6237 Outside purchasing services cost > Chi ph dch v mua ngoi6238 Other cost Phng php kim k nh k > Chi ph bng tin khc.CHI PH SN XUT KINH DOANH COST FOR PRODUCTION & BUSINESS627 General operation cost > Chi ph sn xut chung6271 Employees cost > Chi ph nhn vin phn xng6272 Material cost > Chi ph vt liu6273 Production tool cost > Chi ph dng c sn xut6274 Fixed asset depreciation > Chi ph khu hao TSC6277 Outside purchasing services cost > Chi ph dch v mua ngoi6278 Other cost > Chi ph bng tin khc631 Production cost > Gi thnh sn xut632 Cost of goods sold > Gi vn hng bn635 Financial activities expenses > Chi ph ti chnh641 Selling expenses > Chi ph bn hng6411 Employees cost > Chi ph nhn vin6412 Material, packing cost > Chi ph vt liu, bao b6413 Tool cost > Chi ph dng c, dng6414 Fixed asset depreciation > Chi ph khu hao TSC6415 Warranty cost > Chi ph bo hnh6417 Outside purchasing services cost > Chi ph dch v mua ngoi6418 Other cost > Chi ph bng tin khc642 General & administration expenses > Chi ph qun l doanh nghip6421 Employees cost > Chi ph nhn vin qun l6422 Tools cost Chi tit theo hot ng / Details as activities > Chi ph vt liu qun l6423 Stationery cost > Chi ph dng vn phng6424 Fixed asset depreciation > Chi ph khu hao TSC6425 Taxes, fees, charges > Thu, ph v l ph / Details as activities > / Chi tit theo hot ng6426 Provision cost > Chi ph d phng6427 Outside purchasing services cost > Chi ph dch v mua ngoi6428 Other cost > Chi ph bng tin khc.THU NHP KHC OTHER INCOME711 Other income > Thu nhp khc.CHI PH KHC OTHER EXPENSES811 Other expenses > Chi ph khc821 Business Income tax charge > Chi ph thu thu nhp doanh nghip8211 Current business income tax charge > Chi ph thu TNDN hin hnh / Details for management requirement > / Chi tit theo yu cu qun l8212 Deffered business income tax charge > Chi ph thu TNDN hon li.XC NH KT QU KINH DOANH EVALUATION OF BUSINESS RESULTS911 Evaluation of business results > Xc nh kt qu kinh doanh.TI KHON NGOI BNG OFF BALANCE SHEET ITEMS1 Operating lease assets > Ti sn thu ngoi2 Goods held under trust or for processing > Vt t, hng ha nhn gi h, nhn gia cng3 Goods received on consignment for sale, deposit > Hng ho nhn bn h, nhn k gi, k cc4 Bad debt written off > N kh i x l7 Foreign currencies > Ngoi t cc loi8 Enterprise, projec expenditure estimate > D ton chi s nghip, d n