Tài khoản kế toán bằng TA theo QD 15/2006
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Tài khoản kế toán bằng TA theo QD 15/2006

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Hệ thống tài khoản kế toán tiếng Anh (QĐ 15/2006)

Hệ thống tài khoản kế toán tiếng Anh (QĐ 15/2006)

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Tài khoản kế toán bằng TA theo QD 15/2006 Tài khoản kế toán bằng TA theo QD 15/2006 Document Transcript

  • CHART OF ACCOUNTS (Under Decision No. 15/2006/QD-BTC dated 20 March 2006 issued by the Ministry of Finance) Description Current Assets M· sè TK lo¹i 1 Tªn tµi kho¶n Tµi s¶n l­u ®éng 111 Cash in hand 111 1111 1112 1113 TiÒn mÆt TiÒn ViÖt Nam Ngo¹i tÖ Vµng b¹c, kim khÝ quý, ®¸ quý 1121 1122 1123 TiÒn göi ng©n hµng TiÒn ViÖt Nam Ngo¹i tÖ Vµng b¹c, kim khÝ quý, ®¸ quý 1131 1132 TiÒn ®ang chuyÓn TiÒn ViÖt Nam Ngo¹i tÖ Short term security investment Shares Bonds, bills 121 1211 1212 1281 1288 Other short term investments Time deposit Other short term investment §Çu t­ chøng kho¸n ng¾n h¹n Cæ phiÕu Tr¸i phiÕu, tÝn phiÕu, kú phiÕu blo et. re 1281 1288 §Çu t­ ng¾n h¹n kh¸c TiÒn göi cã kú h¹n §Çu t­ ng¾n h¹n kh¸c 129 Dù phßng gi¶m gi¸ ®Çu t­ ng¾n h¹n Account receivables-trade 131 Ph¶i thu cña kh¸ch hµng Deductible VAT Deductible VAT for goods and services Deductible for fixed assets 133 Inter-company receivables Working capital provided to subunits by holding company Other inter-company receivables 136 Other receivables Shortage of assets awaiting for resolution Receivables from equitizing activities Others 138 Provision for doubtful debts 139 Provision for devaluation of short term investment 131 p:/ /fin an 129 1331 1332 136 1361 1368 138 1381 1385 1388 1332 1361 Ph¶i thu néi bé Vèn kinh doanh ë ®¬n vÞ trùc thuéc 1368 Ph¶i thu néi bé kh¸c Ph¶i thu kh¸c Tµi s¶n thiÕu chê xö lý 1385 Ph¶i thu vÒ cæ phÇn hãa 1388 1 ThuÕ GTGT ®­îc khÊu trõ ThuÕ GTGT ®­îc khÊu trõ cña hµng ho¸, dÞch vô ThuÕ GTGT ®­îc khÊu trõ cña TSC§ 1381 htt 133 139 1211 1212 128 cia 128 lst 121 om Cash in transit Vietnamese dong Foreign currencies 113 1131 1132 113 t.c Cash at bank Vietnamese dong Foreign currencies Gold, silver, precious stones 112 1121 1122 1123 112 po Vietnamese Dong Foreign currencies Gold, silver, precious stones gs 1111 1112 1113 / Code Type 1 Ph¶i thu kh¸c 1331 Dù phßng ph¶i thu khã ®ßi
  • 141 Advances 141 T¹m øng 142 Short-term prepaid expenses 142 Chi phÝ tr¶ tr­íc ng¾n h¹n 144 Short term pledges, collateral, and deposit 144 CÇm cè, ký c­îc, ký quü ng¾n h¹n 151 Goods in transit 151 Hµng mua ®ang ®i trªn ®­êng 152 Raw materials 152 Nguyªn liÖu, vËt liÖu 153 Tools and supplies 153 C«ng cô, dông cô 154 Work in progress 154 Chi phÝ s¶n xuÊt, kinh doanh dë dang 155 Finished goods 155 Thµnh phÈm Merchandise goods Purchase costs Incidental expenses Merchandise real-estate 156 157 Goods on consignment 157 158 Merchandise goods in bonded warehouse 158 159 Provision for decline in value of inventories 161 Expenditures from subsidies of state budget Prior year budget Current year budget / po t.c Hµng göi b¸n gs Hµng hãa kho b¶o thuÕ 159 re lst cia an /fin p:/ htt 1611 1612 Hµng hãa Gi¸ mua hµng hãa Chi phÝ thu mua hµng hãa Hµng hãa bÊt ®éng s¶n om 1561 1562 1567 et. 1561 1562 1567 blo 156 2 161 Dù phßng gi¶m gi¸ hµng tån kho Chi sù nghiÖp 1611 1612 Chi sù nghiÖp n¨m tr­íc Chi sù nghiÖp n¨m nay
  • Code Type 2 Description Non-current Assets M· sè TK lo¹i 2 Tªn tµi kho¶n Tµi s¶n dµi h¹n 211 Tangible Fixed Assets Buildings and structures Machinery and equipment Transportation and transmission equipment Office equipment Perennial trees, working and producing animals Other tangible fixed assets 211 Tµi s¶n cè ®Þnh h÷u h×nh Nhµ cöa, vËt kiÕn tróc M¸y mãc, thiÕt bÞ Ph­¬ng tiÖn vËn t¶i, truyÒn dÉn Finance lease assets 212 Intangible fixed assets Land use right Mastheads and publishing titles Copyrights, patents Trade marks Computer software Licenses and franchises Other intangible fixed assets 213 Accumulated depreciation of fixed assets Depreciation of tangible assets Depreciation of finance lease assets Depreciation of intangible assets Depreciation of investment property 214 2141 2142 an 2143 2147 t.c om / Tµi s¶n cè ®Þnh v« h×nh QuyÒn sö dông ®Êt QuyÒn ph¸t hµnh B¶n quyÒn, b»ng s¸ng chÕ Nh·n hiÖu hµng hãa PhÇn mÒm vi tÝnh GiÊy phÐp vµ giÊy nh­îng quyÒn Tµi s¶n cè ®Þnh v« h×nh kh¸c po 214 2131 2132 2133 2134 2135 2136 2138 Hao mßn tµi s¶n cè ®Þnh gs 2131 2132 2133 2134 2135 2136 2138 blo 213 ThiÕt bÞ, dông cô qu¶n lý C©y l©u n¨m, sóc vËt lµm viÖc vµ cho s¶n phÈm Tµi s¶n cè ®Þnh kh¸c Tµi s¶n cè ®Þnh thuª tµi chÝnh 2141 2142 Hao mßn TSC§ h÷u h×nh Hao mßn TSC§ thuª tµi chÝnh 2143 2147 Hao mßn TSC§ v« h×nh Hao mßn bÊt ®éng s¶n ®Çu t­ et. 212 2118 re 2118 2114 2115 lst 2114 2115 2111 2112 2113 cia 2111 2112 2113 217 BÊt ®éng s¶n ®Çu t­ 221 §Çu t­ vµo c«ng ty con Shares in joint venture 222 Vèn gãp liªn doanh Investments in associates 223 §Çu t­ vµo c«ng ty liªn kÕt Other long term investments Shares Bonds Other long term investments 228 229 Provision for devaluation of long term investments 229 241 Construction in progress Acquisition of fixed assets Construction in progress Extra-ordinary repairs 241 Long term prepaid expenses 242 Investment property 221 Investments in subsidiary 222 223 htt p:/ /fin 217 228 2281 2282 2288 2411 2412 2413 242 2281 2282 2288 Dù phßng gi¶m gi¸ ®Çu t­ dµi h¹n 2411 2412 2413 3 §Çu t­ dµi h¹n kh¸c Cæ phiÕu Tr¸i phiÕu §Çu t­ dµi h¹n kh¸c X©y dùng c¬ b¶n dë dang Mua s¾m TSC§ X©y dùng c¬ b¶n Söa ch÷a lín TSC§ Chi phÝ tr¶ tr­íc dµi h¹n
  • Deferred tax assets 243 Tµi s¶n thuÕ thu nhËp ho·n l¹i 244 Long term deposit, pledges 244 Ký quü, ký c­îc dµi h¹n htt p:/ /fin an cia lst re et. blo gs po t.c om / 243 4
  • Description Liabilities M· sè TK lo¹i 3 Tªn tµi kho¶n Nî ph¶i tr¶ 311 Short term borrowing 311 Vay ng¾n h¹n 315 Current portion of long term loan 315 Nî dµi h¹n ®Õn h¹n tr¶ 331 Account payables - trade 331 Ph¶i tr¶ cho ng­êi b¸n 333 Taxes and obligation to State Budget Value Added Tax (VAT) Output VAT VAT on imported goods Special consumption tax Import and export duties Corporate income tax Personal income tax Tax on use of natural resources Land and housing tax, land rental charges Other taxes Fees, charges and other payables 333 ThuÕ vµ c¸c kho¶n ph¶i nép Nhµ n­íc ThuÕ gi¸ trÞ gia t¨ng (GTGT) ph¶i nép ThuÕ GTGT ®Çu ra ThuÕ GTGT hµng nhËp khÈu ThuÕ tiªu thô ®Æc biÖt ThuÕ xuÊt, nhËp khÈu ThuÕ thu nhËp doanh nghiÖp ThuÕ thu nhËp c¸ nh©n ThuÕ tµi nguyªn ThuÕ nhµ ®Êt, tiÒn thuª ®Êt 3341 3348 Accrued expenses 336 3341 3348 om t.c Ph¶i tr¶ c«ng nh©n viªn Ph¶I tr¶ c«ng nh©n viªn Ph¶I tr¶ ng­êi lao ®éng kh¸c an /fin p:/ htt Chi phÝ ph¶i tr¶ Ph¶i tr¶ néi bé 337 Progress payment due to construction contract 335 336 Inter-company payables 337 po 334 cia 335 C¸c lo¹i thuÕ kh¸c PhÝ, lÖ phÝ vµ c¸c kho¶n ph¶i nép kh¸c gs blo Payable to employees Payables to employees Payables to other labourers 3338 3339 et. 334 3331 33311 33312 3332 3333 3334 3335 3336 3337 re 3338 3339 lst 3331 33311 33312 3332 3333 3334 3335 3336 3337 / Code Type 3 Thanh to¸n theo tiÕn ®é hîp ®ång x©y dùng Other payable Surplus of assets awaiting resolution Trade union fees Social insurance Health insurance Payables of equitization activities Short term deposits, pledges received Un-earned revenue Other payables 338 341 Long term borrowings 341 Vay dµi h¹n 342 Long term liabilities 342 Nî dµi h¹n Bond Value of securities 343 338 3381 3382 3383 3384 3385 3386 3387 3388 343 3431 3381 Ph¶i tr¶, ph¶i nép kh¸c Tµi s¶n thõa chê xö lý 3382 3383 3384 3385 3386 Kinh phÝ c«ng ®oµn B¶o hiÓm x· héi B¶o hiÓm y tÕ Ph¶i tr¶ vÒ cæ phÇn hãa NhËn ký quü, ký c­îc ng¾n h¹n 3387 3388 Doanh thu ch­a thùc hiÖn Ph¶i tr¶, ph¶i nép kh¸c 3431 5 Tr¸i phiÕu ph¸t hµnh MÖnh gi¸ tr¸i phiÕu
  • 3432 3433 3432 3433 Discount of securities Excess of securities ChiÕt khÊu tr¸i phiÕu Phô tréi tr¸i phiÕu Long term deposits, pledges received 344 NhËn ký quü, ký c­îc dµi h¹n 347 Deferred tax liabilities 347 ThuÕ thu nhËp ho·n l¹i ph¶i tr¶ 351 Provision for unemployment fund 351 Quü dù phßng trî cÊp mÊt viÖc lµm 352 Provision for payables 352 Dù phßng ph¶i tr¶ htt p:/ /fin an cia lst re et. blo gs po t.c om / 344 6
  • Description Owner’s Equity M· sè TK lo¹i 4 Tªn tµi kho¶n Nguån vèn chñ së h÷u 411 Contributed capital Contributed capital 411 4111 4111 Nguån vèn kinh doanh Vèn gãp 4112 4118 Capital surplus Other capitals 4112 4118 ThÆng d­ vèn Vèn kh¸c Differences from assets revaluation 412 Foreign exchange differences Foreign exchange differences at balanced date Foreign exchange differences under construction period 413 414 Investments and development fund 414 Quü ®Çu t­ ph¸t triÓn 415 Financial reserve funds 415 Quü dù phßng tµi chÝnh 418 Other funds under owner’s equity 418 419 Stock fund blo Code Type 4 421 4211 4212 Chªnh lÖch ®¸nh gi¸ l¹i tµi s¶n 4131 om t.c gs po C¸c quü kh¸c thuéc vèn chñ së h÷u 419 Undistributed earnings Prior year earnings Current year earnings Chªnh lÖch tû gi¸ hèi ®o¸i Chªnh lÖch tû gi¸ hèi ®o¸i ®¸nh gi¸ l¹i cuèi n¨m tµi chÝnh Chªnh lÖch tû gi¸ hèi ®o¸i trong giai ®o¹n ®Çu t­ XDCB / 4132 et. 4132 421 Cæ phiÕu quü 4211 4212 Lîi nhuËn ch­a ph©n phèi Lîi nhuËn ch­a ph©n phèi n¨m tr­íc Lîi nhuËn ch­a ph©n phèi n¨m nay 4311 4312 4313 re 4131 lst 413 cia 412 Quü khen th­ëng phóc lîi Quü khen th­ëng Quü phóc lîi Quü phóc lîi ®· h×nh thµnh TSC§ 431 441 Capital expenditure funds 441 Nguån vèn ®Çu t­ x©y dùng c¬ b¶n 461 Subsidy funds from state budget Prior year Current year 461 Nguån kinh phÝ sù nghiÖp Funds invested in fixed assets 466 /fin p:/ htt 4311 4312 4313 an Welfare and reward funds Reward funds Welfare funds Welfare funds used for fixed assets investments 431 4611 4612 466 4611 4612 7 Nguån kinh phÝ sù nghiÖp n¨m tr­íc Nguån kinh phÝ sù nghiÖp n¨m nay Nguån kinh phÝ ®· h×nh thµnh TSC§
  • Code Type 5 Description Revenue M· sè TK lo¹i 5 Tªn tµi kho¶n Doanh thu 511 Revenue Revenue from sale of merchandise Revenue from sales of finished goods Revenue from services Revenue from government grants Revenue from investments property 511 5111 Doanh thu Doanh thu b¸n hµng hãa 5112 Doanh thu b¸n c¸c thµnh phÈm 5113 5114 5117 Doanh thu cung cÊp dÞch vô Doanh thu trî cÊp vµ trî gi¸ Doanh thu kinh doanh bÊt ®éng s¶n ®Çu t­ Inter-company revenue Revenue from sale of merchandise Revenue from sales of finished goods Revenue from services 512 515 Financial income 515 521 Sales discounts 521 531 Sales returns 531 532 Sales rebates blo / Doanh thu cung cÊp dÞch vô t.c om Doanh thu ho¹t ®éng tµi chÝnh po ChiÕt khÊu th­¬ng m¹i 8 Hµng b¸n bÞ tr¶ l¹i gs et. 532 Doanh thu b¸n c¸c thµnh phÈm 5123 re 5123 Doanh thu néi bé Doanh thu b¸n hµng hãa 5122 lst 5122 5121 cia 5121 an 512 /fin 5113 5114 5117 p:/ 5112 htt 5111 Gi¶m gi¸ hµng b¸n
  • Code Type 6 Description Costs of Production and Business M· sè TK lo¹i 6 Tªn tµi kho¶n Chi phÝ s¶n xuÊt kinh doanh 611 Purchase (used for periodic inventory method) Purchases of raw materials Purchase of goods 611 Mua hµng (¸p dông cho ph­¬ng ph¸p kiÓm kª ®Þnh kú) Mua nguyªn liÖu, vËt liÖu Mua hµng hãa 621 Direct material costs 621 Chi phÝ nguyªn liÖu, vËt liÖu trùc tiÕp 622 Direct labor cost 622 Chi phÝ nh©n c«ng trùc tiÕp 623 623 Chi phÝ sö dông m¸y thi c«ng 6231 6232 6233 6234 6237 6238 Construction machinery running costs Labor cost Material costs Tools and instrument expenses Depreciation expenses External services hired Other expenses paid in cash Factory overhead Factory staff cost Material cost Tools and instruments expenses Fixed assets depreciation External services hired Other expenses paid in cash 627 6271 6272 6273 6274 6277 6278 632 Cost of goods sold 635 / Gi¸ thµnh s¶n xuÊt Gi¸ vèn hµng b¸n Chi phÝ tµi chÝnh 642 6421 6422 6423 6424 6425 6426 6427 6428 General administrative expenses Staff expenses Office supply expenses Office equipment expenses Fixed assets depreciation Taxes, fees and charges Provision for expenses External services hired Other expenses paid in cash htt Selling expenses Staff expenses Material and packing materials Tools and instruments expenses Fixed assets depreciation Warranty expenses External services hired Other expenses paid in cash 641 6411 6412 6413 6414 6415 6417 6418 642 om po gs blo et. /fin p:/ 631 635 Financial expenses 641 Chi phÝ s¶n xuÊt chung Chi phÝ nh©n viªn ph©n x­ëng Chi phÝ vËt liÖu Chi phÝ dông cô s¶n xuÊt Chi khÊu hao TSC§ Chi phÝ dÞch vô mua ngoµi Chi phÝ b»ng tiÒn kh¸c 632 cia Production costs an 631 6271 6272 6273 6274 6277 6278 Chi phÝ nh©n c«ng Chi phÝ vËt liÖu Chi phÝ dông cô s¶n xuÊt Chi khÊu hao m¸y thi c«ng Chi phÝ dÞch vô mua ngoµi Chi phÝ b»ng tiÒn kh¸c t.c 6231 6232 6233 6234 6237 6238 re 627 6111 6112 lst 6111 6112 6411 6412 6413 6414 6415 6417 6418 Chi phÝ qu¶n lý doanh nghiÖp 6421 6422 6423 6424 6425 6426 6427 6428 9 Chi phÝ b¸n hµng Chi phÝ nh©n viªn Chi phÝ vËt liÖu, bao b× Chi phÝ dông cô, ®å dïng Chi khÊu hao TSC§ Chi phÝ b¶o hµnh Chi phÝ dÞch vô mua ngoµi Chi phÝ b»ng tiÒn kh¸c Chi phÝ nh©n viªn qu¶n lý Chi phÝ vËt liÖu qu¶n lý Chi phÝ ®å dïng v¨n phßng Chi khÊu hao TSC§ ThuÕ, phÝ vµ lÖ phÝ Chi phÝ dù phßng Chi phÝ dÞch vô mua ngoµi Chi phÝ b»ng tiÒn kh¸c
  • Description Other Income Other Income M· sè Lo¹i 7 711 Tªn tµi kho¶n Thu nhËp kh¸c Thu nhËp kh¸c Type 8 811 Other Expenses Other Expenses Lo¹i 8 811 Chi phÝ kh¸c Chi phÝ kh¸c 821 8211 Corporate income tax expenses Current income tax expenses 821 8211 Chi phÝ thuÕ thu nhËp doanh nghiÖp Chi phÝ thuÕ TNDN hiÖn hµnh 8212 Deferred tax expenses 8212 Chi phÝ thuÕ TNDN ho·n l¹i Type 9 Income summary 911 Income summary Lo¹i 9 911 X¸c ®Þnh kÕt qu¶ kinh doanh X¸c ®Þnh kÕt qu¶ kinh doanh Type 0 Off – Balance Items Lo¹i 0 Tµi kho¶n ngoµi b¶ng 001 Operating lease assets 001 002 Goods held under trust or for processing 002 003 Consignment goods held for sales 004 Bad debts write-off 007 Foreign currencies 008 Subsidies of state budget, project t.c om / Code Type 7 711 et. blo gs po Tµi s¶n thuª ngoµi VËt t­ hµng hãa gi÷ hé, nhËn gia c«ng Hµng hãa nhËn b¸n hé, nhËn ký göi, ký c­îc 004 Nî khã ®ßi ®· xö lý 007 Ngo¹i tÖ c¸c lo¹i 008 Dù to¸n chi sù nghiÖp, dù ¸n htt p:/ /fin an cia lst re 003 10