chart of account yavn2013
DESCRIPTION
Chart of Account in VietNamTRANSCRIPT
Version 2013Chart of Accounts (Field Name = KTOPL) is YAVN
Layer 0 (Column A-W)SKA1 SKA1 SKA1 SKA1
Type Note Level Item BS acct P&L acct
2 73 1004 1105 111
11110000 X CA11121000 X CA11122000 X CA11130000 X CA
5 11211210010 X CA11210011 X CA11210020 X CA11210021 X CA11221010 X CA11221011 X CA11221020 X CA11222010 X CA11222020 X CA
5 11311310000 x CA
4 1205 1215 1285 129
4 1305 131
13110000 X CA13120000 X CA13130000 X CA13190000 X CA13191000 X CA13192000 X CA
5 1325 133
13310000 X CA13311000 X CA13320000 X CA13330000 X CA
5 1345 1355 136
Add Follow VAS 13610000 X CA13680000 X CA
VN G/L Account
Account Group
5 13813810000 X CA13880000 X CA
5 13913910000 X CA13920000 X CA
4 1405 141
14110000 X CA14120000 X CA14130000 X CA14180000 X CA
5 14214211000 X CA14212000 X CA14220000 X CA
5 1435 144
14410000 X CA14421000 X CA14422000 X CA
5 145
4 1505 151
15110000 X CA5 152
15210000 X CA15220000 X CA15230000 X CA15240000 X CA
5 15315310000 X CA15320000 X CA15330000 X CA15340000 X CA15350000 X CA15360000 X CA
5 15415410000 X CA
Add For WIP calculation 15420000 X CAAdd For WIP calculation 15430000 X CA
5 15515510000 X CA15520000 X CA
5 15615610000 X CA
5 1575 159
15910000 X CA15940000 X CA
4 1605 1615 162
3 2004 2105 211
21110000 X LTA21120000 X LTA21130000 X LTA21140000 X LTA
Add Follow VAS 21150000 X LTA21180000 X LTA
5 21221200000 X LTA
5 21321310000 X LTA
Add Follow VAS 21320000 X LTA21330000 X LTA21340000 X LTA21350000 X LTA
Add Follow VAS 21360000 X LTA21380000 X LTA
5 214121411000 X LTA21412000 x LTA21413000 X LTA21414000 X LTA
Add Equivalent with 211 21415000 X LTA21418000 X LTA
5 21425 2143
21431000 X LTAAdd Equivalent with 213 21432000 X LTA
21433000 X LTA21434000 X LTA21435000 X LTA
Add Equivalent with 213 21436000 X LTA21438000 X LTA
4 2205 2215 222
22210000 X LTA5 2285 229
4 2304 240
24110000 X LTA24120000 X LTA24130000 X LTA24210000 X LTA
Add Follow VAS 24310000 X LTAAdd Follow VAS 24410000 X LTA
2 63 300
4 3105 311
31110000 X LIAB31121000 X LIAB31122000 X LIAB
5 31531510000 X LIAB31521000 X LIAB31522000 X LIAB
5 33133110000 X LIAB33120000 X LIAB33130000 X LIAB33180000 X LIAB33181000 X LIAB33182000 X LIAB33190000 X LIAB33191000 X LIAB33192000 X LIAB
5 3145 333
33311000 X LIAB33311100 X LIAB33312000 X LIAB
Add Follow VAS 33320000 X LIAB33331000 X LIAB33332000 X LIAB33340000 X LIAB33350000 X LIAB
Add Follow VAS 33360000 X LIAB33370000 X LIAB33380000 X LIAB33390000 X LIAB
5 33433410000 X LIAB33420000 X LIAB33480000 X LIAB
5 3365 338
33510000 X LIAB33520000 X LIAB33540000 X LIAB33550000 X LIAB33580000 X LIAB33710000 X LIAB33720000 X LIAB33810000 X LIAB33820000 X LIAB33830000 X LIAB33840000 X LIAB
Add Follow VAS 33850000 X LIABAdd Follow VAS 33860000 X LIAB
33870000 X LIAB33880000 X LIAB
Add Follow VAS 33890000 X LIAB
4 3405 341
34110000 X LIAB34121000 X LIAB34122000 X LIAB
5 34234210000 X LIAB34221000 X LIAB34222000 X LIAB
4 3505 353
Add Follow VAS, change from 4311 35310000 X LIABAdd Follow VAS, change from 4312 35320000 X LIABAdd Follow VAS, change from 4313 35330000 X LIAB
3 4004 4105 411
41110000 X EQTY41120000 X EQTY
5 41241200000 X EQTY
5 41341311000 X EQTY41312000 X EQTY41321000 X EQTY41322000 X EQTY
5 41441410000 X EQTY41420000 X EQTY
5 41541510000 X EQTY
5 4165 417
4 4205 421
42110000 X EQTY42111000 X EQTY42120000 X EQTY
5 4315 441
44110000 X EQTY5 4615 466
2 83 604 305 206 107 1
51110000 X REV51110001 X REV51130001 X REV51130002 X REV51130003 X REV51130004 X REV51210000 X REV
7 38 4
52100000 X REV52100001 X REV52100002 X REV
8 5Add Follow VAS 53100000 X REV
8 653200000 X REV53200001 X REV53210000 X REV53210001 X REV53210002 X REV
8 76 115 215 22
60010000 X EXP60010001 X EXP60010002 X EXP60010003 X EXP60010004 X EXP60010005 X EXP60010006 X EXP60010007 X EXP60020000 X EXP60020001 X EXP60020002 X EXP60020003 X EXP60030000 X EXP60030001 X EXP60030002 X EXP60030003 X EXP60030004 X EXP60030005 X EXP60030006 X EXP60040000 X EXP60040001 X EXP60040002 X EXP60040003 X EXP60040010 X EXP60040011 X EXP60040012 X EXP60040013 X EXP60080000 X EXP60080001 X EXP60080002 X EXP
60080003 X EXP60080004 X EXP60080005 X EXP60080006 X EXP60080007 X EXP60080008 X EXP60080009 X EXP60080010 X EXP60080011 X EXP60080012 X EXP60080013 X EXP60080014 X EXP60080015 X EXP60080016 X EXP60080017 X EXP60080018 X EXP60080019 X EXP60080020 X EXP60080021 X EXP60080022 X EXP60080023 X EXP60080024 X EXP60080025 X EXP60080026 X EXP60080027 X EXP60080028 X EXP60080029 X EXP60080030 X EXP60080031 X EXP60080032 X EXP60080033 X EXP60080034 X EXP60080035 X EXP60080036 X EXP60080037 X EXP60080038 X EXP60080039 X EXP60080040 X EXP60080041 X EXP60080042 X EXP60080043 X EXP60080044 X EXP60080045 X EXP60080046 X EXP60080047 X EXP60080048 X EXP60080049 X EXP60080050 X EXP60080051 X EXP60080099 X EXP61120000 X EXP61120001 X EXP62110000 X EXP62120000 X EXP
62130000 X EXP62140000 X EXP62150000 X EXP62160000 X EXP62200000 X EXP62200001 X EXP
Change Descipt Overhead cost_Employee Cost 62710000 X EXPAdd Follow VAS 62720000 X EXPAdd Follow VAS 62730000 X EXPAdd Follow VAS 62740000 X EXPChange Descipt Overhead cost_External services 62770000 X EXPAdd Follow VAS 62780000 X EXPMove Belong to item 11 63200000 X EXPMove Belong to item 11 63200001 X EXPMove Belong to item 11 63200002 X EXPMove Belong to item 11 63200003 X EXPMove Belong to item 11 63200004 X EXPMove Belong to item 11 63200005 X EXPMove Belong to item 11 63200006 X EXPMove Belong to item 11 63200007 X EXPMove Belong to item 11 63200008 X EXPMove Belong to item 11 63200009 X EXPMove Belong to item 11 63200010 X EXPMove Belong to item 11 63200011 X EXPMove Belong to item 11 63200012 X EXPMove Belong to item 11 63200013 X EXPMove Belong to item 11 63200014 X EXPMove Belong to item 11 63200015 X EXPMove Belong to item 11 63200016 X EXPMove Belong to item 11 63200017 X EXPMove Belong to item 11 63200018 X EXPMove Belong to item 11 63200019 X EXPMove Belong to item 11 63200020 X EXPMove Belong to item 11 63200021 X EXPMove Belong to item 11 63200022 X EXPMove Belong to item 11 63200023 X EXPMove Belong to item 11 63200024 X EXPMove Belong to item 11 63201000 X EXPMove Belong to item 11 63210000 X EXPMove Belong to item 11 63211000 X EXPMove Belong to item 11 63220000 X EXPMove Belong to item 11 63221000 X EXPMove Belong to item 11 63230000 X EXPMove Belong to item 11 63231000 X EXPMove Belong to item 11 63240000 X EXPMove Belong to item 11 63241000 X EXPMove Belong to item 11 63250000 X EXPMove Belong to item 11 63251000 X EXPMove Belong to item 32 63500000 X EXPMove Belong to item 32 63500001 X EXPMove Belong to item 32 63500002 X EXPMove Belong to item 32 63500003 X EXP
4 405 31
Change code 51500000 51500000 X OTHIChange code 51500001 51500001 X OTHIChange code 51500002 51500002 X OTHIChange code 51500003 51500003 X OTHIChange code 51500004 51500004 X OTHIChange code 51500005 51500005 X OTHIChange code 51500006 51500006 X OTHIChange code 51500007 51500007 X OTHIChange code 51500008 51500008 X OTHIChange code 51500009 51500009 X OTHIChange code 51500010 51500010 X OTHIChange code 51500011 51500011 X OTHI
5 3263500004 X OTHE63500005 X OTHE63500006 X OTHE63500007 X OTHE63500008 X OTHE
4 505 41
51510001 X OTHI51510002 X OTHI51510003 X OTHI51510004 X OTHI51510005 X OTHI
5 4281110001 X OTHE81110002 X OTHE81110003 X OTHE
3 70Add Follow VAS 82110001 X OTHEAdd Follow VAS 82120001 X OTHE
99900000 X EXP99900001 X X EXP
SKAT SKAT SKB1 SKB1 SKB1
Short Text Long Text
AssetsCURRENT ASSETS & SHORT-TERM INVESTMENTSCapital in CashCash on hand
Cash in ha Cash in hand - VND F0 YB01Cash in ha Cash in hand - USD F0 YB01Cash in ha Cash in hand - EUR F0 YB01Gold, silverGold, silver, precious stone F0 YB01
Cash in bankCash in ba Cash in bank VND - No.1 F0 YB05 200Bank VND-NCash in bank - VND - No.1 Clearing B1 YB05Cash in ba Cash in bank VND - No.2 F0 YB05 210Bank VND-NCash in bank - VND - No.2 Clearing B1 YB05Cash in ba Cash in bank USD - No.1 F0 YB05 200Bank USD-NCash in bank - USD - No.1 Clearing B3 YB05Cash in ba Cash in bank USD - No.2 F0 YB05Cash in ba Cash in bank EUR - No.1 F0 YB05Cash in ba Cash in bank EUR - No.2 F0 YB05
Cash in transitCash in tra Cash in transit YB01
Short-term investimentsShort-term securitiesOther short-term investmentsProvision from the diminution in value of
Accounts receivableAccounts receivable - Trade
AR - domesReceivable - Domestic YB67AR - foreig Receivable - foreign YB67AR - one t Receivable - one time YB67Customer Customer down payment YB67AR DomestiAR - Domestic - Foreign currency valuation YB01AR ForeignAR - Foreign - Foreign currency valuation YB01
Prepayment to suppliersVAT deductible
VAT - GoodVAT - Goods and Service YB01VAT - Tax cVAT - Tax clearing YB01VAT - fixedVAT - fixed assets YB01VAT - ImpoVAT - Imported YB01
Intercompany receivableInvestment in equity of subsidiariesOther receivable from subsidiaries
IC receivabCapital in Branch YB01IC receivabIntercompany receivable YB01
Planning level
Field status gp
House Bank
Other receivableShortage ofShortage of asset YB01Other receiOther receivables YB01
Provision for doubtful debtsProv. bad Provision for bad debt of local customers YB01Prov. bad Provision for bad debt of foreign customers YB01
Other current assetsAdvances
Advance forAdvance for salary YB01Advance forAdvance for travelling YB01Advance foAdvance for business acitivities YB01Other advaOther advance YB01
Prepaid expensesRenting ho Renting house expenses YB01Inssurance Inssurance expenses YB01Deferred e Deferred expenses YB01
Deferred expensesShortage of assets awaiting resolution
Mortages dShort term mortages, deposit- VND YB01Mortages dShort term mortages, deposit- USD YB01Mortages dShort term mortages, deposit- EURO YB01
Short-term deposits mortgages and collater
InventoriesGoods in transit
Goods in tr Goods in transit YB01Raw materials
Main materiMain materials YB06Operating Operating supply YB06Packages Packages YB06Services Services YB06
Tools and suppliesIntrument aIntrument and tools YB06Resuable pResuable packaging materials YB06Tools for reTools for rent YB06Spare part Spare parts YB06ManagemenManagement instrument YB06Safety Inst Safety Instrument YB06
Work in progressWork in pr Work in process YB06P&L Acc WIP&L Acc WIP calculation YB06BS Acc WIPBS Acc WIP calculation YB06
Finished goodsFinished g Finished goods YB06Semi-finis Semi-finished goods YB06
Merchandise inventoryTrading go Trading goods YB06
Goods on consignmentProvision for decline in inventory
Prov. devalProvision for devaluation of stock YB01Prov. work Provision for work in process YB01
Expenditures from subsidies of state budgetPrior year budgetCurrent year budget
FIXED ASSETS & LONG-TERM INVESTMENTSFixed assetsTangible fixed assets
Building Tangible FA - Building YB07Machinery Tangible FA - Machinery and equipments YB07transportat Tangible FA - transportation equipments YB07Office equ Tangible FA - Office equipments and furniture YB07Plant and cTangible FA - Plant and cattle YB07Other FA Tangible FA - Other FA YB01
Finance lease assetsLeasing Leasing YB07
Intangible fixed assetsLand use riLand use right YB07Rights of i Rights of issue YB07Patent and Patent and invention YB07Trade markTrade mark YB07Computer sComputer software YB07License an License and Franchise YB07Other IFA Other IFA YB01
Tangible fixed assets - Accumulated depreciatDep. Buildi Depreciation - Building YB07Dep. MachiDepreciation - Machinery and equipments YB07Dep. transpDepreciation - transportation equipments YB07Dep. Offic Depreciation - Office equipments and furniture YB07Dep. Plant Depreciation - Plant and cattle YB07Dep. Other Depreciation - Other FA YB01
Finance lease assets - Accumulated depreciatiIntangible fixed assets - Accumulated depreci
Dep. - LandDepreciation - Land use right YB07Dep. - RightDepreciation - Rights of issue YB07Dep. - PateDepreciation - Patent and invention YB07Dep. - Tra Depreciation - Trade mark YB07Dep. - CompDepreciation - Computer software YB07Dep. - Lice Depreciation - License and franchise YB07Dep. - OtheDepreciation - Other IFA YB01
Long-term investmentsLong-term securitiesShare in joint-venture
Capital conIndividual capital constribution YB07Other long-term investmentsProvision for decline in long-term investm
Construction in progressLong-term deposits
FA piror to FA piror to commissioning YB07Constructi Construction work YB07Major repaiMajor repair in progress YB07Long term Long term advance expenses YB01Deffered i Deffered income tax assets YB01Longterm MLong term mortages, deposit YB01
Liab+EquityLIABILITIES
Current liabilitiesShort-term borrowings
STB – VNDShort term borrowings - VND YB01STB – USDShort term borrowings - USD YB01STB – EU Short term borrowings - EUR YB01
Current portion of long-term debtCPLTL-VN Current portion of long term liabilities - VND YB01CPLTL-US Current portion of long term liabilities - USD YB01CPLTL-EU Current portion of long term liabilities - EUR YB01
Accounts payable-tradeLocal tradeLocal trade credit YB67Foreign tra Foreign trade credit YB67Trade creditTrade credit - one time YB67GR/IR Goods receipt / Invoice receipt YB45GR/IR ajus GR/IR ajustment YB01GR/ NO IR Goods receipt/Invoice not receipt YB01Down paymeDown payment for vendors YB67AP Dome - AP - Domestic - Foreign currency valuation YB01AP Foreign AP - Foreign - Foreign currency valuation YB01
Advances from customersTaxes and payable to state budget
Output VA Output VAT YB01Output VATOutput VAT clearing YB01VAT-ImportVAT-Imported goods YB01Excise tax Excise tax YB01Imported taImported tax YB01Exported t Exported tax YB01Corporate Corporate Income tax YB01Personal i Personal income tax YB01Natural res Natural resource tax YB01Land tax Land tax YB01Other tax Other tax YB01Taxes, feesTaxes, fees,.. YB01
Payable to employeesPayables toPayables to local employees YB01Payables toPayables to foreign employees YB01Other payaOther payables to employees YB01
Intercompany payableOther payable
Annual lea Annual leave days YB01Donation foDonation for resigning, leaving YB01Income feeIncome fees YB01Electric, w Electric, water expenses YB01Other accr Other accrued expensed YB01AP - ConstrAP - Construction YB01Service Service YB01Surplus as Surplus assets YB01Trade unio Trade union fee YB01Sosial insu Sosial insurance YB01Health ins Health insurance YB01Privatizati Privatization payable YB01Short-ter Short-term deposits received YB01Deferred r Deferred revenue YB01Other payaOther payables YB01
UnemploymeUnemployment insurance YB01
Long-term liabilitiesLong-term borrowings
LTB - VND Long term borrowings - VND YB01LTB - USD Long term borrowings - USD YB01LTB - EUR Long term borrowings - EUR YB01
Long-term liabilitiesLTL - VND Long term liabilities - VND YB01LTL - USD Long term liabilities - USD YB01LTL - EUR Long term liabilities - EUR YB01
OthersLong-term liabilities
Reward funReward fund YB01Welfare fu Welfare fund YB01Used for Fi Used for Fixed assets YB01
OWNER'S EQUITYCapital sources and fundsPaid in Capital
Stock capit Stock capital YB01Other capit Other capital YB01
Differences upon asset revaluationRevaluatio Revaluation of FAs YB01
Foreign exchange differencesERD - Incr ERD at the end of financial year - Increase YB01ERD - Dec ERD at the end of financial year - Decrease YB01ERD - Incr ERD in construction work - Increase YB01ERD - Dec ERD in construction work - Decrease YB01
Business development fundsInvestment Investment and development fund YB01Research anResearch and training fund YB01
Financial reserved fundsReserve finReserve financial fund YB01
Undistributed earningsFunds for capital expenditures
Budget sourcesRetained earning
RE- previo RE- previous year YB01Un-reasion Un-raisionable expenses of previous year YB01RE-current RE-current year YB01
Bonus and welfareCapital resource for construction
Capital expCapital expenditure fund YB01Administrative capital sourceCapital turn into fixed assets
PROFIT & LOSSNet profit before taxOperating incomeGross marginNet incomeGross sales
Sales -DomSales of goods-Domestic YB29Sales -ExpoSales of goods-Export YB29Revenue thiRevenue third Party YB36Direct Sale Direct Sales YB36Service andService and repair income YB36ManagemenManagement Services YB29IntercompaIntercompany Sales G YB29
Less deductionsSales discounts
Discount onDiscount on Collection YB29Customer DCustomer Discounts for Early Payment YB01Unjustified Unjustified Customer Discounts YB01
Sales returnsSale return Sale returns YB01
Sales rebateRebates Rebates YB01Sales BonuSales Bonuses YB29Sales DeduSales Deductions (material) (Consumer Products) YB29Other Sale Other Sales Deductions YB29Sales deduSales deductions Service Provider YB29
Turnover taxes and Export dutyCost of goods soldSelling expensesGeneral & administration expenses
Salaries & Salaries & Wages - basic YB04Salaries & Salaries & Wages - overtime YB04RedundancRedundancy Payments YB04Directors' Directors' Salaries YB04Directors' Directors' Remuneration YB04Sickness a Sickness and Maternity Pay YB04Holiday Pa Holiday Pay YB04Employee Employee Bonuses YB04Electricity Electricity YB04Water Water YB04Gas Gas YB04Telephone Telephone YB04Postage Postage YB04Printing Printing YB04Office Stat Office Stationery YB04Repairs & Repairs & Renewals YB04EDP SuppliEDP Supplies YB04Other MainOther Maintenance Costs YB23Building M Building Maintenance YB23Buildings DBuildings Depreciation Expense YB04Machinery Machinery & Equipment Maintenance YB23Vehical DepVehical Depreciation Expense YB04Office Equ Office Equipment Depreciation Expense YB04Amortisati Amortisation Expense - Land use right YB04Patents andPatents and Royalties Depreciation Expense YB04Trade markTrade mark Depreciation expense YB04CapitalisedCapitalised Software Depreciation Expense YB04Premises I Premises Insurance YB04Inbound Fr Inbound Freight & Carriage YB04Raw materiRaw material 2 consumption YB03
Vehicle In Vehicle Insurance YB04Outbound FOutbound Freight & Carriage YB04Property R Property Rent YB04Shipping coShipping costs YB04Property R Property Rates YB04RecruitmenRecruitment Expenses YB04Miscellane Miscellaneous Expenses YB64Inbound Fr Inbound Freight & Carriage YB04Education &Education & Training YB04Cleaning & Cleaning & Laundry YB04SSP Recla SSP Reclaimed YB04Heating & AHeating & Air Conditioning YB04SMP ReclaSMP Reclaimed YB04Gardening Gardening YB04Fares Fares YB04Fares - StaFares - Staff T&E YB69AccommodaAccommodation - domestic YB69Employers NEmployers National Insurance Contributions YB04AccommodatAccommodation - international YB04Pension ScPension Scheme Contributions YB04Accomation Accomation - Staff T&E YB04Employers LEmployers Liability Insurance YB04Subsistenc Subsistence - domestic YB04Private HeaPrivate Healthcare Expenses YB04SubsistenceSubsistence - international YB04Other Pers Other Personnel Expenses YB04SubsistenceSubsistence - Staff T&E YB69Employee Employee Expenses & Trip Costs YB69Entertainm Entertainment - domestic YB04Employee IEmployee Insurance Contributions YB04EntertainmeEntertainment - international YB69Employee IEmployee Insurance Contributions YB04EntertainmeEntertainment - Staff T&E YB04Travel CostTravel Costs - Other YB04Vehicle Hir Vehicle Hire YB04Vehicle Re Vehicle Repairs & Servicing YB04Vehicle Li Vehicle Licences YB04Vehicle FueVehicle Fuel & Oil YB04Vehicle Mi Vehicle Miscellaneous Expenses YB04Legal FeesLegal Fees YB04Audit Fees Audit Fees YB04AccountancAccountancy Fees YB04ConsultancConsultancy Fees YB04External SeExternal Services YB04Other ProfeOther Professional Fees YB04Bad Debt Bad Debt Expense YB01Expense foExpense for allowed YB01Equipment Equipment Hire YB04AdvertisingAdvertising Costs YB04CO - FI recoCO - FI reconciliation posting YB04Purchased Purchased services YB33Purchased Purchased Services - Additional Costs YB04Raw MateriRaw Materials - consumed YB03Finished G Finished Goods - consumed YB03
Packing MatPacking Materials - consumed YB03Spare Part Spare Parts - consumed YB03Component Component Material - Consumed YB30Tading gooTading goods - Consumed YB30Salaries & Salaries & Wages - basic YB04Salaries & Salaries & Wages - overtime YB04Casual Wa Casual Wages YB04Overhead cOverhead cost_Raw materials YB04Overhead cOverhead cost_Equipment YB04Overhead cOverhead cost_Depreciation YB04TransportatTransportation fee YB04Overhead cOverhead cost_Others cost YB04Raw MateriRaw Materials - Cost of Goods Sold YB03External S External Service-Sub Contract YB03Price Vari Price Variances -FOC YB14Price Vari Price Variances -FOC YB14Production Production Variance Gain / Loss YB30Loss from prLoss from price differences of own products YB14Gain from prGain from price differences of own products YB14Vendor Co Vendor Consignment Price Gains/Losses YB14Stock Tran Stock Transfer Gains YB01Work in ProWork in Progress - Inventory Change YB30Loss-freightLoss-freight differences YB14Loss-freightLoss-freight differences YB14Gain from i Gain from inv. receipt small differences (MM) YB14Stock Tran Stock Transfer Losses YB01Provision f Provision for Inventory(Trading) YB30Stock - Inv Stock - Inventory Expired YB18Gain InventGain Inventory-Difference YB14Loss InventLoss Inventory-Difference YB14Stock CounStock Count Gain/Loss YB25Stock CounStock Count Gain/Loss YB03Misc Stock Misc Stock Costs YB14Production Production Order Settlement - Variance YB36Fee third p Fee third party with hours (Service Provider) YB69Third party Third party material (Service Provider) YB69External P External Procurement Costs YB33Raw MateriRaw Materials - Cost of Goods Sold - With cost ele YB30Finished G Finished Goods - Cost of Goods Sold YB30Finished G Finished Goods - Cost of Goods Sold - With cost el YB30Packing MatPacking Materials - Cost of Goods Sold YB30Packing MatPacking Materials - Cost of Goods Sold - With cost YB30Spare Part Spare Parts - Cost of Goods Sold YB30Packing MatPacking Materials - Cost of Goods Sold - With cost YB30Comp. PartComp. Parts - Cost of Goods Sold YB30Comp. PartComp. Parts - Cost of Goods Sold - With cost eleme YB30Trading go Trading goods - Cost of Goods Sold YB30Trading go Trading goods - Cost of Goods Sold - With cost ele YB30Bank IntereBank Interest Paid YB01Bank ChargBank Charges Paid YB04Realised F Realised Foreign Exchange Losses YB01Unrealised Unrealised Foreign Exchange Losses YB01
Profits from financial activitiesIncome from financial activities
Other OperOther Operating Income YB04Discount R Discount Received YB01Realised F Realised Foreign Exchange Gains YB01Unrealised Unrealised Foreign Exchange Gains YB01Rental Inc Rental Income YB04Outbound FOutbound Freight Income YB04Dividend I Dividend Income YB04Investment Investment Income YB01Interest In Interest Income YB01Loan Inco Loan Income YB01Discount F Discount Fee Income YB04Gain from aGain from allow differences YB04
Expenses from financial activitiesInterest ex Interest expense YB04Corporatio Corporation Tax Expense YB04Overseas Overseas Tax Expense YB04Deferred T Deferred Tax Expense YB01Other OperOther Operating Income YB04
Extraordinary gainsExtraordinary income
ExtraordinaExtraordinary Gain from Fixed Asset Retirement YB52Other ExtraOther Extraordinary Income YB13ExtraordinaExtraordinary revenue post capitalization YB29Gains from Gains from Write-ups YB01Clearing-esClearing-estimated depreciation on fixed assets YB08
Extraordinary expensesExtraordinaExtraordinary Loss from Fixed Asset Retirement YB01Other ExtraOther Extraordinary Charges YB13Sales Cont Sales Contact Manager - Sales Suspense YB01
Profit taxCurrent bu Current business income tax charge YB01Deffered b Deffered business income tax charge YB01Zero-BalanZero-Balance Clearing (NO Cost Element) YB01Initial entr Initial entry account YB06
SKB1 SKB1 SKB1 SKB1 SKB1 SKB1 SKB1 SKB1 SKB1
Line items
VND XUSD XEUR XVND X
0001 VND X2 VND X X
0001 VND XVND X X
USD USD XUSD X XUSD XEUR XEUR X
X X
D VND XD VND XD VND XD + VND X
VND XVND X
< VND XVND X
< VND X< VND X
VND XVND X X
Account ID
Reconcil.ID
Tax category
Interest indic.
Acct currency
Rel.cash flow
Auto. posting
OI management
VND X XVND X X
VND XVND X
VND X XVND X XVND X XVND X X
VND X XVND X XVND X X
VND XVND XVND X
VND X
VND X XVND X XVND X XVND X X
VND X XVND X XVND X XVND X XVND X XVND X X
VND X XVND X XVND X X
VND X XVND X X
VND X X
VND XVND X
A - VND XA - VND XA - VND XA - VND XA - VND X
- VND X
A - VND X
A - VND XA - VND XA - VND XA - VND XA - VND XA - VND X
- VND X
A VND XA VND XA VND XA VND XA VND X
VND X
A VND XA VND XA VND XA VND XA VND XA VND X
VND X
A - VND X
A VND XA VND XA VND X
VND XVND XVND X
VND XUSD XEUR X
VND X XUSD X XEUR X X
K VND XK VND XK VND X
- VND X X XVND XVND X
K - VND XVND XVND X
> VND XVND X
> VND XVND XVND XVND XVND XVND XVND XVND XVND XVND X
VND X XVND X XVND X X
VND XVND XVND XVND XVND XVND XVND XVND X XVND X XVND X XVND X XVND X XVND X XVND X X
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Layer 1 (Column Y-AA) Layer 2 (Column AC-AD)SKB1 SKB1 SKB1 CSKB CSKB
Sort key
001 X 04000001 04000001 04000001 X 04000
001 X 04000001 X 04000001 X 04000001 X 04000001 04000001 04000001 04000001 04000001 04000
001 X 01000
001 02000001 02000001 02000001 02000001 01000001 01000
001 X 05100001 X 05100001 X 05100001 X 05100
001 01000001 01000
Pstg w/o tax allowed
Balances in LC
Use/branch
Cost Element
Cost Element Category
Document splitting category
Functional Area
001 01000001 01000
001 01000001 01000
001 01000001 01000001 01000001 01000
001 01000001 01000001 01000
001 01000001 01000001 01000
001 01000
001 06000001 06000001 06000001 06000
001 06000001 06000001 06000001 06000001 06000001 06000
001 06000001 06000001 06000
001 06000001 06000
001 06000
001 01000001 01000
001 x 90 07000001 x 90 07000001 x 90 07000001 x 90 07000001 x 90 07000001 07000
001 07000
001 x 90 07000001 x 90 07000001 x 90 07000001 07000001 x 90 07000001 x 90 07000001 07000
001 07000001 07000001 07000001 07000001 07000001 07000
001 07000001 07000001 07000001 07000001 07000001 07000001 07000
001 x 90 07000
001 07000001 07000001 07000001 07000001 01000001 01000
001 01000001 01000001 01000
001 01000001 01000001 01000
001 03000001 03000001 03000001 X 01000001 01000001 01000001 03000001 01000001 01000
001 05100001 05100001 05100001 01000001 01000001 01000001 01000001 01000001 01000001 01000001 01000001 01000
001 01000001 01000001 01000
001 01000001 01000001 01000001 01000001 01000001 01000001 01000001 01000001 01000001 01000001 01000001 01000001 01000001 01000001 01000
001 01000
001 01000001 01000001 01000
001 01000001 01000001 01000
001 01000001 01000001 01000
001 01000001 01000
001 01000
001 01000001 01000001 01000001 01000
001 X 01000001 X 01000
001 X 01000
001 X 01000001 X 01000001 X 01000
001 X 01000
001 X x 11 30000001 X x 11 30000001 X 30000001 X 30000001 X 30000001 X 30000001 X 30000
031 X 30000001 30000031 30000
001 X x 12 30000
001 X x 12 30000001 X 30000001 X 30000001 X x 12 30000031 X X 30000
008 X x 1 20000008 X x 1 20000008 X x 1 20000008 x 1 20000008 x 1 20000008 x 1 20000008 x 3 20000008 x 3 20000008 X x 1 20000008 X x 1 20000008 X x 1 20000008 X x 1 20000008 X x 1 20000008 X x 1 20000008 X x 1 20000008 X x 1 20000008 X x 1 20000008 X x 1 20000008 X x 1 20000001 x 1 20000008 X x 1 20000001 x 1 20000001 x 1 20000001 x 1 20000001 x 1 20000001 x 1 20000001 x 1 20000008 x 1 20000008 X x 1 20000008 X x 1 20000
008 x 1 20000008 X x 1 20000008 X x 1 20000008 X x 1 20000008 X x 1 20000008 x 1 20000008 X x 1 20000008 X x 1 20000008 x 1 20000008 X x 1 20000008 x 1 20000008 X x 1 20000008 x 1 20000008 X x 1 20000008 X x 1 20000008 X x 1 20000008 X x 1 20000008 x 1 20000008 X x 1 20000008 x 1 20000008 X x 1 20000008 x 1 20000008 X x 1 20000008 x 1 20000008 X x 1 20000008 x 3 20000008 X x 1 20000008 X x 1 20000008 X x 1 20000008 x 1 20000008 X x 1 20000008 x 1 20000008 X x 1 20000008 X x 1 20000008 X x 1 20000008 X x 1 20000008 x 1 20000008 X x 1 20000008 X x 1 20000008 X x 1 20000008 X x 1 20000008 X x 1 20000008 X x 1 20000008 X x 1 20000008 X x 1 20000001 X x 1 20000037 x 1 20000008 X x 1 20000008 X x 1 20000001 20000008 X x 1 20000008 X x 1 20000008 X x 1 20000008 X x 1 20000
008 X x 1 20000008 X x 1 20000001 x 1 20000001 x 1 20000008 x 1 20000008 x 1 20000008 x 1 20000008 x 1 20000008 x 1 20000008 x 1 20000008 20000008 20000008 X 20000008 X x 1 20000001 X x 1 20000001 X x 1 20000001 20000001 X x 1 20000001 X x 1 20000001 x 1 20000001 x 1 20000001 20000001 X 20000001 X x 12 20000001 X x 1 20000001 x 1 20000001 X x 1 20000008 X x 1 20000001 X x 1 20000001 X 20000001 x 1 20000001 x 1 20000001 X x 1 20000036 x 1 20000008 X x 1 20000008 X 20000008 X x 1 20000001 X x 1 20000001 X 20000001 X x 1 20000001 X 20000001 X x 1 20000001 20000001 X x 1 20000001 20000001 X x 1 20000001 20000001 X x 1 20000001 x 1 20000001 x 1 20000037 20000037 x 1 20000
001 x 1 30000001 x 1 30000037 30000037 x 1 30000001 x 1 30000001 X x 1 30000001 30000001 x 1 30000001 x 1 30000001 x 1 30000001 x 1 30000001 x 1 30000
001 x 1 20000001 20000001 20000001 20000001 20000
001 X 30000001 X 30000001 X 30000001 30000001 30000
001 20000001 X 20000001 X 20000
001 20000001 20000001 01000001 01000
Layer 1 (Column AR-AT)
Layer 2 (Column AV-AW)
YAVN Balance Sheet Best Practices Vietnam
|
|--5 8 PROFIT & LOSS | |
| |--5 60 Net profit before tax | | |
| | |--5 30 Operating income | | | |
| | | |--5 20 Gross margin | | | | |
| | | | |--5 10 Net income | | | | | |
| | | | | |--5 01 Gross sales | | | | | | |
| | | | | | |--5 YAVN0051000000 - 0051299999 X|X | | | | | | |
| | | | | | |-----0051110000 Sales of goods-Domestic
| | | | | | |-----0051110001 Sales of goods-Export
| | | | | | |-----0051130001 Revenue third Party
| | | | | | |-----0051130002 Direct Sales
| | | | | | |-----0051130003 Service and repair income
| | | | | | |-----0051130004 Management Services
| | | | | | |-----0051130005 Revenue expense (Service provider)
| | | | | | |-----0051210000 Intercompany Sales G
| | | | | |
| | | | | |--5 03 Less deductions | | | | | |
| | | | | |--5 04 Sales discounts | | | | | | |
| | | | | | |--5 YAVN0052100000 - 0052199999 X|X | | | | | | |
| | | | | | |-----0052100000 Discount on Collection
| | | | | | |-----0052100001 Customer Discounts for Early Payment
| | | | | | |-----0052100002 Unjustified Customer Discounts
| | | | | |
| | | | | |--5 05 Sales returns | | | | | | |
| | | | | | |--5 YAVN0053100000 - 0053199999 X|X | | | | | | |
| | | | | | |-----0053100000 Sale returns
| | | | | |
| | | | | |--5 06 Sales rebate | | | | | | |
| | | | | | |--5 YAVN0053200000 - 0053299999 X|X | | | | | | |
| | | | | | |-----0053200000 Rebates
| | | | | | |-----0053200001 Sales Bonuses
| | | | | | |-----0053210000 Sales Deductions (material) (Consumer Products)
| | | | | | |-----0053210001 Other Sales Deductions
| | | | | | |-----0053210002 Sales deductions Service Provider
| | | | | |
| | | | | |-----07 Turnover taxes and Export duty
| | | | |
| | | | |--5 11 Cost of goods sold | | | | |
| | | | |-----YB20 - YB20 Production
| | | | |-----YB99 - YB99 Dummy functional area
| | | |
| | | |--5 21 Selling expenses | | | | |
| | | | |--5 YB30 - YB39 | | | | |
| | | | |-----YB30 Sales and Distribution
| | | | |-----YB35 Marketing
| | | |
| | | |--5 22 General & administration expenses | | | |
| | | |--5 YB40 - YB59 | | | |
| | | |-----YB40 Administration
| | | |-----YB50 Research & Development
| | |
| | |--5 40 Profits from financial activities | | | |
| | | |--5 31 Income from financial activities | | | | |
| | | | |-----YAVN0071100000 - 0071109999 X|X
| | | |
| | | |--5 32 Expenses from financial activities | | | |
| | | |--5 YAVN0063500000 - 0063599999 X|X | | | |
| | | |-----0063500000 Bank Interest Paid
| | | |-----0063500001 Bank Charges Paid
| | | |-----0063500002 Realised Foreign Exchange Losses
| | | |-----0063500003 Unrealised Foreign Exchange Losses
| | | |-----0063500004 Interest expense
| | | |-----0063500005 Corporation Tax Expense
| | | |-----0063500006 Overseas Tax Expense
| | | |-----0063500007 Deferred Tax Expense
| | | |-----0063500008 Other Operating Income
| | |
| | |--5 50 Extraordinary gains | | |
| | |--5 41 Extraordinary income
| | | |
| | | |--5 YAVN0071110000 - 0071119999 X|X | | | |
| | | |-----0071110001 Extraordinary Gain from Fixed Asset Retirement
| | | |-----0071110002 Other Extraordinary Income
| | | |-----0071110003 Extraordinary revenue post capitalization
| | | |-----0071110004 Gains from Write-ups
| | | |-----0071110005 Clearing-estimated depreciation on fixed assets
| | |
| | |--5 42 Extraordinary expenses | | |
| | |--5 YAVN0081110000 - 0081119999 X|X | | |
| | |-----0081110001 Extraordinary Loss from Fixed Asset Retirement
| | |-----0081110002 Other Extraordinary Charges
| | |-----0081110003 Sales Contact Manager - Sales Suspense
| |
| |--5 70 Current business income tax charge | | |
| | |--5 YAVN0082110000 - 0082119999 X|X | | |
| | |-----0082110001 Current business income tax charge
| |
| |--5 80 Deffered business income tax charge | |
| |--5 YAVN0082120000 - 0082129999 X|X | |
| |-----0082120001 Deffered business income tax charge
|
|-----1 No text exists Fin. Statement Notes
|-----2 No text exists Not assigned
|-----3 No text exists P+L result
|-----4 No text exists Net result: loss
|-----5 No text exists Net result: profit
|--5 6 Liab+Equity Liabilities and Equity | |
| |--5 300 LIABILITIES | | |
| | |--5 310 Current liabilities | | | |
| | | |--5 311 Short-term borrowings | | | | |
| | | | |--5 YAVN0031100000 - 0031199999 X|X | | | | | |
| | | | | |-----0031110000 Short term borrowings - VND
| | | | | |-----0031121000 Short term borrowings - USD
| | | | | |-----0031122000 Short term borrowings - EUR
| | | | |
| | | | |--5 YAVN0031500000 - 0031599999 X|X | | | | |
| | | | |-----0031510000 Current portion of long term liabilities - VND
| | | | |-----0031521000 Current portion of long term liabilities - USD
| | | | |-----0031522000 Current portion of long term liabilities - EUR
| | | |
| | | |--5 312 Accounts payable-trade | | | | |
| | | | |--5 YAVN0033100000 - 0033189999 X|X | | | | |
| | | | |-----0033110000 Local trade credit
| | | | |-----0033120000 Foreign trade credit
| | | | |-----0033130000 Trade credit - one time
| | | | |-----0033180000 Goods receipt / Invoice receipt
| | | | |-----0033181000 GR/IR ajustment
| | | | |-----0033182000 Goods receipt/Invoice not receipt
| | | |
| | | |--5 313 Advances from customers | | | | |
| | | | |-----YAVN0013190000 - 0013190000 X|X Customer down payment
| | | |
| | | |--5 314 Taxes and payable to state budget | | | | |
| | | | |--5 YAVN0033300000 - 0033399999 X|X | | | | |
| | | | |-----0033311000 Output VAT
| | | | |-----0033311100 Output VAT clearing
| | | | |-----0033312000 VAT-Imported goods
| | | | |-----0033320000 Excise tax
| | | | |-----0033331000 Imported tax
| | | | |-----0033332000 Exported tax
| | | | |-----0033340000 Corporate Income tax
| | | | |-----0033350000 Personal income tax
| | | | |-----0033360000 Natural resource tax
| | | | |-----0033370000 Land tax
| | | | |-----0033380000 Other tax
| | | | |-----0033390000 Taxes, fees,..
| | | |
| | | |--5 315 Payable to employees | | | | |
| | | | |--5 YAVN0033400000 - 0033499999 X|X | | | | |
| | | | |-----0033410000 Payables to local employees
| | | | |-----0033420000 Payables to foreign employees
| | | | |-----0033450000 Travel expense payable
| | | | |-----0033480000 Other payables to employees
| | | |
| | | |--5 316 Accruals
| | | | |
| | | | |--5 YAVN0033500000 - 0033599999 X|X | | | | |
| | | | |-----0033510000 Annual leave days
| | | | |-----0033520000 Donation for resigning, leaving
| | | | |-----0033540000 Income fees
| | | | |-----0033550000 Electric, water expenses
| | | | |-----0033580000 Other accrued expensed
| | | |
| | | |--5 317 Intercompany payable | | | | |
| | | | |-----YAVN0033600000 - 0033699999 X|X
| | | |
| | | |--5 318 Payables to construction contract progress | | | | |
| | | | |--5 YAVN0033700000 - 0033799999 X|X | | | | |
| | | | |-----0033710000 AP - Construction
| | | | |-----0033720000 Service
| | | |
| | | |--5 319 Other payable | | | | |
| | | | |--5 YAVN0033800000 - 0033869999 X|X | | | | |
| | | | |-----0033810000 Surplus assets
| | | | |-----0033820000 Trade union fee
| | | | |-----0033830000 Sosial insurance
| | | | |-----0033840000 Health insurance
| | | | |-----0033850000 Privatization payable
| | | | |-----0033860000 Short-term deposits received
| | | |
| | | |--5 320 Provision for short term payables | | | | |
| | | | |-----YAVN0035200000 - 0035299999 X|X
| | | |
| | | |--5 321 Reward and Welfare fund | | | |
| | | |--5 YAVN0035300000 - 0035399999 X|X | | | |
| | | |-----0035310000 Reward fund
| | | |-----0035320000 Welfare fund
| | | |-----0035330000 Used for Fixed assets
| | |
| | |--5 330 Long-term liabilities | | |
| | |-----331 Long term payable - trade
| | |-----332 Long term intercompany payables
| | |--5 333 Other long term payables
| | | |
| | | |-----YAVN0034400000 - 0034499999 X|X
| | |
| | |--5 334 Long term borrowings | | | |
| | | |--5 YAVN0034100000 - 0034399999 X|X | | | |
| | | |-----0034110000 Long term borrowings - VND
| | | |-----0034121000 Long term borrowings - USD
| | | |-----0034122000 Long term borrowings - EUR
| | | |-----0034210000 Long term liabilities - VND
| | | |-----0034221000 Long term liabilities - USD
| | | |-----0034222000 Long term liabilities - EUR
| | |
| | |--5 335 Deferred income tax payables | | | |
| | | |-----YAVN0034700000 - 0034799999 X|X
| | |
| | |--5 336 Provision fund for unemployment | | | |
| | | |-----YAVN0035100000 - 0035199999 X|X
| | |
| | |-----337 Provision for long term payables
| | |--5 338 Unearned revenue | | | |
| | | |--5 YAVN0033870000 - 0033879999 X|X | | | |
| | | |-----0033870000 Deferred revenue
| | |
| | |--5 339 Science & technology development fund | | |
| | |-----YAVN0035600000 - 0035699999 X|X
| |
| |--5 400 OWNER'S EQUITY | |
| |--5 410 Capital sources and funds | | |
| | |--5 411 Paid in Capital | | | |
| | | |--5 YAVN0041110000 - 0041119999 X|X | | | |
| | | |-----0041110000 Stock capital
| | |
| | |--5 412 Share Premiums | | | |
| | | |--5 YAVN0041120000 - 0041129999 X|X | | | |
| | | |-----0041120000 Other capital
| | |
| | |--5 413 Other capitals | | | |
| | | |-----YAVN0041180000 - 0041189999 X|X
| | |
| | |--5 414 Treasury shares | | | |
| | | |-----YAVN0041900000 - 0041999999 X|X
| | |
| | |--5 415 Differences on asset revaluation | | | |
| | | |--5 YAVN0041200000 - 0041299999 X|X | | | |
| | | |-----0041200000 Revaluation of FAs
| | |
| | |--5 416 Foreign exchange differences | | | |
| | | |--5 YAVN0041300000 - 0041399999 X|X | | | |
| | | |-----0041311000 ERD at the end of financial year - Increase
| | | |-----0041312000 ERD at the end of financial year - Decrease
| | | |-----0041321000 ERD in construction work - Increase
| | | |-----0041322000 ERD in construction work - Decrease
| | |
| | |--5 417 Business development funds | | | |
| | | |--5 YAVN0041400000 - 0041499999 X|X | | | |
| | | |-----0041410000 Investment and development fund
| | | |-----0041420000 Research and training fund
| | |
| | |--5 418 Financial reserved funds | | | |
| | | |--5 YAVN0041500000 - 0041599999 X|X | | | |
| | | |-----0041510000 Reserve financial fund
| | |
| | |--5 419 Other funds | | | |
| | | |-----YAVN0041800000 - 0041899999 X|X
| | |
| | |--5 420 Retained earnings | | | |
| | | |--5 YAVN0042100000 - 0042199999 X|X | | | |
| | | |-----0042110000 RE- previous year
| | | |-----0042111000 Un-raisionable expenses of previous year
| | | |-----0042120000 RE-current year
| | |
| | |--5 421 Capital resource for construction | | | |
| | | |--5 YAVN0044100000 - 0044199999 X|X | | | |
| | | |-----0044110000 Capital expenditure fund
| | |
| | |-----422 Funds for business administration
| |
| |--5 430 Budget sources and funds | |
| |--5 432 Administrative capital source | | |
| | |-----YAVN0046100000 - 0046199999 X|X
| |
| |--5 433 Capital turn into fixed assets | |
| |-----YAVN0046600000 - 0046699999 X|X
|
|--5 7 Assets Assets |
|--5 100 CURRENT ASSETS & SHORT-TERM INVESTMENTS | |
| |--5 110 Capital in Cash | | |
| | |--5 111 Cash on hand | | | |
| | | |--5 YAVN0011100000 - 0011399999 X|X | | | |
| | | |-----0011110000 Cash in hand - VND
| | | |-----0011121000 Cash in hand - USD
| | | |-----0011122000 Cash in hand - EUR
| | | |-----0011130000 Gold, silver, precious stone
| | | |-----0011210010 Cash in bank VND - No.1
| | | |-----0011210011 Cash in bank - VND - No.1 Clearing
| | | |-----0011210020 Cash in bank VND - No.2
| | | |-----0011210021 Cash in bank - VND - No.2 Clearing
| | | |-----0011221010 Cash in bank USD - No.1
| | | |-----0011221011 Cash in bank - USD - No.1 Clearing
| | | |-----0011221020 Cash in bank USD - No.2
| | | |-----0011222010 Cash in bank EUR - No.1
| | | |-----0011222020 Cash in bank EUR - No.2
| | | |-----0011310000 Cash in transit
| | |
| | |-----112 Cash equivalents
| |
| |--5 120 Short-term investiments | | |
| | |--5 121 Short-term securities | | | |
| | | |-----YAVN0012100000 - 0012199999 X|X
| | | |-----YAVN0012800000 - 0012899999 X|X
| | |
| | |--5 129 Provision from the diminution in value of | | |
| | |-----YAVN0012900000 - 0012999999 X|X
| |
| |--5 130 Accounts receivable | | |
| | |--5 131 Accounts receivable - Trade | | | |
| | | |--5 YAVN0013100000 - 0013189999 X|X | | | |
| | | |-----0013110000 Receivable - Domestic
| | | |-----0013120000 Receivable - foreign
| | | |-----0013130000 Receivable - one time
| | |
| | |--5 132 Prepayment to suppliers | | | |
| | | |-----YAVN0033190000 - 0033190000 X|X Down payment for vendors
| | |
| | |--5 133 Intercompany receivables | | | |
| | | |--5 YAVN0013680000 - 0013689999 X|X | | | |
| | | |-----0013680000 Intercompany receivable
| | |
| | |-----134 Receivable for contruction in progress
| | |--5 138 Other receivable | | | |
| | | |--5 YAVN0013820000 - 0013899999 X|X | | | |
| | | |-----0013880000 Other receivables
| | |
| | |--5 139 Provision for doubtful debts | | |
| | |--5 YAVN0013900000 - 0013999999 X|X | | |
| | |-----0013910000 Provision for bad debt of local customers
| | |-----0013920000 Provision for bad debt of foreign customers
| |
| |--5 140 Inventory | | |
| | |--5 141 Inventory | | | |
| | | |--5 YAVN0015100000 - 0015199999 X|X
| | | |
| | | |-----0015110000 Goods in transit
| | |
| | |--5 149 Provision for decline in inventory | | |
| | |--5 YAVN0015900000 - 0015999999 X|X | | |
| | |-----0015910000 Provision for devaluation of stock
| | |-----0015940000 Provision for work in process
| |
| |--5 150 Other short term assets | |
| |--5 151 Prepaid expenses | | |
| | |--5 YAVN0014200000 - 0014299999 X|X | | |
| | |-----0014211000 Renting house expenses
| | |-----0014212000 Inssurance expenses
| | |-----0014220000 Deferred expenses
| |
| |--5 152 VAT Deductable | | |
| | |--5 YAVN0013300000 - 0013399999 X|X | | |
| | |-----0013310000 VAT - Goods and Service
| | |-----0013311000 VAT - Tax clearing
| | |-----0013320000 VAT - fixed assets
| | |-----0013330000 VAT - Imported
| |
| |-----154 Tax receivables
| |--5 158 Other short term assets | |
| |--5 YAVN0013810000 - 0013819999 X|X | | |
| | |-----0013810000 Shortage of asset
| |
| |--5 YAVN0014100000 - 0014199999 X|X | | |
| | |-----0014110000 Advance for salary
| | |-----0014120000 Advance for travelling
| | |-----0014130000 Advance for business acitivities
| | |-----0014180000 Other advance
| |
| |--5 YAVN0014400000 - 0014499999 X|X | |
| |-----0014410000 Short term mortages, deposit- VND
| |-----0014421000 Short term mortages, deposit- USD
| |-----0014422000 Short term mortages, deposit- EURO
|
|--5 200 FIXED ASSETS & LONG-TERM INVESTMENTS |
|--5 210 Long-term receivables | |
| |-----211 Long term receivables - trade
| |--5 212 Business capital in subsidiaries | | |
| | |--5 YAVN0013610000 - 0013619999 X|X | | |
| | |-----0013610000 Capital in Branch
| |
| |-----213 Long term intercompany receivables
| |-----218 Other long term receivables
| |-----219 Provision for long term bad debts
|
|--5 220 Fix assets | |
| |--5 221 Tangible fixed assets | | |
| | |--5 222 Acquisition | | | |
| | | |--5 YAVN0021100000 - 0021199999 X|X | | | |
| | | |-----0021110000 Tangible FA - Building
| | | |-----0021120000 Tangible FA - Machinery and equipments
| | | |-----0021130000 Tangible FA - transportation equipments
| | | |-----0021140000 Tangible FA - Office equipments and furniture
| | | |-----0021150000 Plant and cattle
| | | |-----0021180000 Tangible FA - Other FA
| | |
| | |--5 223 Accumulated depreciation | | |
| | |--5 YAVN0021410000 - 0021419999 X|X | | |
| | |-----0021411000 Depreciation - Building
| | |-----0021412000 Depreciation - Machinery and equipments
| | |-----0021413000 Depreciation - transportation equipments
| | |-----0021414000 Depreciation - Office equipments and furniture
| | |-----0021415000 Dep. Plant and Cattle
| | |-----0021418000 Depreciation - Other FA
| |
| |--5 224 Financial lease assets | | |
| | |--5 225 Acquisition | | | |
| | | |--5 YAVN0021200000 - 0021299999 X|X | | | |
| | | |-----0021200000 Leasing
| | |
| | |--5 226 Accumulated depreciation | | |
| | |-----YAVN0021420000 - 0021429999 X|X
| |
| |--5 227 Intangible fix assets | |
| |--5 228 Acquisition | | |
| | |--5 YAVN0021300000 - 0021399999 X|X | | |
| | |-----0021310000 Land use right
| | |-----0021320000 Rights of issue
| | |-----0021330000 Patent and invention
| | |-----0021340000 Trade mark
| | |-----0021350000 Computer software
| | |-----0021360000 License and Franchis
| | |-----0021380000 Other IFA
| |
| |--5 229 Accumulated depreciation | |
| |--5 YAVN0021430000 - 0021439999 X|X | |
| |-----0021431000 Depreciation - Land use right
| |-----0021432000 Depreciation - Rights of issue
| |-----0021433000 Depreciation - Patent and invention
| |-----0021434000 Depreciation - Trade mark
| |-----0021435000 Depreciation - Computer software
| |-----0021436000 Dep. - Licence and F
| |-----0021438000 Depreciation - Other IFA
|
|--5 230 Asset under construction | |
| |--5 YAVN0024100000 - 0024199999 X|X | |
| |-----0024110000 FA piror to commissioning
| |-----0024120000 Construction work
| |-----0024130000 Major repair in progress
|
|--5 240 Real Estate investments | |
| |--5 241 Acquisition | | |
| | |-----YAVN0021700000 - 0021799999 X|X
| |
| |--5 242 Accumulated depreciation | |
| |-----YAVN0021470000 - 0021479999 X|X
|
|--5 250 Long term investments | |
| |--5 251 Investments in subsidiaries | | |
| | |-----YAVN0022100000 - 0022199999 X|X
| |
| |--5 252 Share in joint-venture | | |
| | |--5 YAVN0022200000 - 0022399999 X|X | | |
| | |-----0022210000 Individual capital constribution
| |
| |--5 258 Other long-term investments | | |
| | |-----YAVN0022800000 - 0022899999 X|X
| |
| |--5 259 Provision for decline in long-term investm | |
| |-----YAVN0022900000 - 0022999999 X|X
|
|--5 260 Other long term assets |
|--5 261 Long term prepaid expenses | |
| |--5 YAVN0024200000 - 0024299999 X|X | |
| |-----0024210000 Long term advance expenses
|
|--5 262 Deferred income tax assets | |
| |--5 YAVN0024300000 - 0024399999 X|X | |
| |-----0024310000 Deffered income tax assets
|
|--5 268 Other long term assets |
|--5 YAVN0024400000 - 0024499999 X|X |
|-----0024410000 Long term mortages, deposit
| | | | | | |-----0051110000 Sales of goods-Domestic
| | | | | | |-----0051110001 Sales of goods-Export
| | | | | | |-----0051130001 Revenue third Party
| | | | | | |-----0051130002 Direct Sales
| | | | | | |-----0051130003 Service and repair income
| | | | | | |-----0051130004 Management Services
| | | | | | |-----0051130005 Revenue expense (Service provider)
| | | | | | |-----0051210000 Intercompany Sales G
| | | | | | |-----0052100000 Discount on Collection
| | | | | | |-----0052100001 Customer Discounts for Early Payment
| | | | | | |-----0052100002 Unjustified Customer Discounts
| | | | | | |-----0053200000 Rebates
| | | | | | |-----0053200001 Sales Bonuses
| | | | | | |-----0053210000 Sales Deductions (material) (Consumer Products)
| | | | | | |-----0053210001 Other Sales Deductions
| | | | | | |-----0053210002 Sales deductions Service Provider
| | | |-----0063500000 Bank Interest Paid
| | | |-----0063500001 Bank Charges Paid
| | | |-----0063500002 Realised Foreign Exchange Losses
| | | |-----0063500003 Unrealised Foreign Exchange Losses
| | | |-----0063500004 Interest expense
| | | |-----0063500005 Corporation Tax Expense
| | | |-----0063500006 Overseas Tax Expense
| | | |-----0063500007 Deferred Tax Expense
| | | |-----0063500008 Other Operating Income
| | | |-----0071110001 Extraordinary Gain from Fixed Asset Retirement
| | | |-----0071110002 Other Extraordinary Income
| | | |-----0071110003 Extraordinary revenue post capitalization
| | | |-----0071110004 Gains from Write-ups
| | | |-----0071110005 Clearing-estimated depreciation on fixed assets
| | |-----0081110001 Extraordinary Loss from Fixed Asset Retirement
| | |-----0081110002 Other Extraordinary Charges
| | |-----0081110003 Sales Contact Manager - Sales Suspense
| | | | |-----0031510000 Current portion of long term liabilities - VND
| | | | |-----0031521000 Current portion of long term liabilities - USD
| | | | |-----0031522000 Current portion of long term liabilities - EUR
| | | | |-----0033110000 Local trade credit
| | | | |-----0033120000 Foreign trade credit
| | | | |-----0033130000 Trade credit - one time
| | | | |-----0033180000 Goods receipt / Invoice receipt
| | | | |-----0033181000 GR/IR ajustment
| | | | |-----0033182000 Goods receipt/Invoice not receipt
| | | | |-----YAVN0013190000 - 0013190000 X|X Customer down payment
| | | | |-----0033510000 Annual leave days
| | | | |-----0033520000 Donation for resigning, leaving
| | | | |-----0033540000 Income fees
| | | | |-----0033550000 Electric, water expenses
| | | | |-----0033580000 Other accrued expensed
| | | |-----0041311000 ERD at the end of financial year - Increase
| | | |-----0041312000 ERD at the end of financial year - Decrease
| | | |-----0041321000 ERD in construction work - Increase
| | | |-----0041322000 ERD in construction work - Decrease
| | | |-----0041410000 Investment and development fund
| | | |-----0041420000 Research and training fund
| | | |-----0042110000 RE- previous year
| | | |-----0042111000 Un-raisionable expenses of previous year
| | | |-----0042120000 RE-current year
| | | |-----0011110000 Cash in hand - VND
| | | |-----0011121000 Cash in hand - USD
| | | |-----0011122000 Cash in hand - EUR
| | | |-----0011130000 Gold, silver, precious stone
| | | |-----0011210010 Cash in bank VND - No.1
| | | |-----0011210011 Cash in bank - VND - No.1 Clearing
| | | |-----0011210020 Cash in bank VND - No.2
| | | |-----0011210021 Cash in bank - VND - No.2 Clearing
| | | |-----0011221010 Cash in bank USD - No.1
| | | |-----0011221011 Cash in bank - USD - No.1 Clearing
| | | |-----0011221020 Cash in bank USD - No.2
| | | |-----0011222010 Cash in bank EUR - No.1
| | | |-----0011222020 Cash in bank EUR - No.2
| | | |-----0011310000 Cash in transit
| | | |-----YAVN0033190000 - 0033190000 X|X Down payment for vendors
| | |-----0013910000 Provision for bad debt of local customers
| | |-----0013920000 Provision for bad debt of foreign customers
| | |-----0015910000 Provision for devaluation of stock
| | |-----0015940000 Provision for work in process
| | |-----0014110000 Advance for salary
| | |-----0014120000 Advance for travelling
| | |-----0014130000 Advance for business acitivities
| | |-----0014180000 Other advance
| |-----0014410000 Short term mortages, deposit- VND
| |-----0014421000 Short term mortages, deposit- USD
| |-----0014422000 Short term mortages, deposit- EURO
| | | |-----0021110000 Tangible FA - Building
| | | |-----0021120000 Tangible FA - Machinery and equipments
| | | |-----0021130000 Tangible FA - transportation equipments
| | | |-----0021140000 Tangible FA - Office equipments and furniture
| | | |-----0021150000 Plant and cattle
| | | |-----0021180000 Tangible FA - Other FA
| | |-----0021411000 Depreciation - Building
| | |-----0021412000 Depreciation - Machinery and equipments
| | |-----0021413000 Depreciation - transportation equipments
| | |-----0021414000 Depreciation - Office equipments and furniture
| | |-----0021415000 Dep. Plant and Cattle
| | |-----0021418000 Depreciation - Other FA
| |-----0021431000 Depreciation - Land use right
| |-----0021432000 Depreciation - Rights of issue
| |-----0021433000 Depreciation - Patent and invention
| |-----0021434000 Depreciation - Trade mark
| |-----0021435000 Depreciation - Computer software
| |-----0021436000 Dep. - Licence and F
| |-----0021438000 Depreciation - Other IFA
251 Investments in subsidiaries
252 Share in joint-venture
| | |-----0022210000 Individual capital constribution
258 Other long-term investments
259 Provision for decline in long-term investm