CHART OF STANDARD ACCOUNTING ACCOUNTS

No 1

Account code 1st 2sd Level Level 2 3

Name of accounts 4 KIND OF ACCOUNTS 1 SHORT TERM ASSETS

Remark 5

01

111 1111 1112 1113

Cash on hand Vietnamese currency Foreign currencies Gold, Silver, Precious metal and Stone Cash in bank Vietnamese currency Foreign currencies Gold, Silver, Precious metal and Stone Money in stransit Vietnamese currency Foreign currencies Short term security investment Stocks Bonds Other short term investment Time-deposits Other short term investment Provision for diminution in value of short term investment Customer receivables
Detail for each of customer Detail for each kind of bank

02

112 1121 1122 1123

03

113 1131 1132

04

121 1211 1212

05

128 1281 1288

06 07 08

129 131 133 1331 1332

Deducted VAT input Deducted VAT input of goods and services Deducted VAT input of fixed assets Internal receivables Subsidiary units working capital Other internal receivables

09

136 1361 1368

10 1

138 2 1381 3 1385 1388

Other receivables Pending assets in shortage 4 Privatization receivables Other receivables Provision for bad receivables Advances Short term prepaid expenses Short term mortages, deposits and collaterals Purchased goods in transit Raw material Instruments and tools Work in process Finished products Goods Purchased price of goods Cost for purchase Real estate goods Goods on consignment Merchandise in bonded warehouse Provision for decline in inventory Expenditures from subsidies of state budget For previous year For current year KINDS OF ACCOUNTS 2 LONG TERM ASSETS
Detail for each of subject

11 12 13 14 15 16 17 18 19 20

139 141 142 144 151 152 153 154 155 156 1561 1562 1567

Detail for the need of management

21 22 23 24

157 158 159 161 1611 1612

Units have Ex & Im of goods are formed bonded warehouse

25

211 2111 2112 2113 2114 2115 2118

26 27

212 213 2131 2132 2133

Tangible fixed assets Building and architectonic model Machinery, Equipment Transportation & transmit instrument Instruments, tools for management Long term trees, working animals Other fixed assets Financial lease fixed assets Intangible fixed assets Land using right Issuing right Copyright, patent

2134 2135 2136 2138 28 214 2141 2142 2143 2147 29 30 31 32 33 217 221 222 223 228 2281 2282 2288 34 35 229 241 2411 2412 2413 36 37 38 242 243 244

Trademark of goods Computer software Licence & concession licence Other intangible fixed assets Depreciation of fixed assets Depreciation of tangible fixed assets Depreciation of financial lease fixed assets Depreciation of intangible fixed assets Depreciation of investment in real estate Investment in real estate Investment in subsidiary company Joint venture capital contribution Invest with associate company Other long term investment Stocks Bonds Other long term investment Provision for devaluation of long term investment Capital construction in process Purchasing fixed assets Capital construction Major repair of fixed assets Long term prepaid expenses Assets of deferred income tax Long term colleterals, deposits KINDS OF ACCOUNTS 3 LIABILITIES Short term borrowings Long term debts due to date Payables to suppliers

39 40 41 42

311 315 331 333 3331 33311 33312 3332 3333 3334 3335 3336 3337 3338 3339

Detail for each of supplier

43

334 3341

Taxes and obligations payable to state budget Payable VAT Output VAT VAT of import goods Excise tax Export, import duties Corporate income tax Personal income tax Natural resource tax Land, housing tax, land rent charges Other taxes Fees, charges and other payables Staff, worker payables Payable to employees

3348 44 45 46 335 336 337

Other employee payable Accrued expenses Internal payable Payment by schedule progress of construction contract

Constructive enterprises have payment base on schedule progress.

47

338 3381 3382 3383 3384 3385 3386 3387 3388

48 49 50

341 342 343 3431 3432 3433

51 52 53 54

344 347 351 352

Other payables Pending assets in excess Trade union fees Social insurance Health insurance Privatization payable Short term deposits, colleterals received Unearned revenue Other payables Long term borrowings Long term liabilities Issued bonds Bond nominal value Bond discount Supplement of bonds Long term colleterals, deposits received Deferred income tax payable Provision allowance fund for out of job Payable provision KINS OF ACCOUNTS 4 OWNERS EQUITY

55

411 4111 4112 4118

56 57 58 59 60 61 62

412 413 4131 4132 414 415 418 419 421 4211 4212

Working capital Shareholders investment capital Share capital surplus Other capital Difference from asset revaluation Exchange rate difference At the end of the fiscal year In period of capital construction Investment & development fund Financial reserved fund Other fund of shareholder capital Treasury stock Undistributed earning Prior year Current year

Joint-stock Co.

Joint-stock Co.

63

431 4311 4312 4313

64 65

441 461 4611 4612

Welfare, reward fund Reward fund Welfare fund Welfare fund formed fixed assets Capital construction source Subsidy from state budget Prior subsidy source Current subsidy source Expenditure source formed fixed assets KINDS OF ACCOUNTS 5 TURNOVER Turnover from sales and services Turnover from merchandise Turnover form finished products Turnover form services Subsidised turnover Turnover form real estate Turnover from internal sales Turnover from goods Turnover from finished products Turnover from services Financial income Trade discount Return of sold goods Reducing of price for sale goods KINDS OF ACCOUNTS 6 EXPENSES FOR PRODUCING AND BUSINESS

Apply to state owned enterprise Apply to companies, head of companies which have subsidy source

66

466

67

511 5111 5112 5113 5114 5117

Detail for the requirement of management Apply to Internal sales

68

512 5121 5122 5123

69 70 71 72

515 521 531 532

73

611 6111 6112

Purchasing Raw material purchases Merchandise purchases Direct raw material cost Direct labour cost Cost of using working machine Labour cost Material cost Tools for producing Depreciation of working machinery

Apply to the method of periodical inventory

74 75 76

621 622 623 6231 6232 6233 6234

Apply to constructive units

6237 6238 77 627 6271 6272 6273 6274 6277 6278 78 79 80 81 631 632 635 641 6411 6412 6413 6414 6415 6417 6418 82 642 6421 6422 6423 6424 6425 6426 6427 6428

External service charge Other expenses paid in cash Overhead expenses Indirect labours Materials Tools for producing Depreciation of fixed assets External service charges Sundry costs paid in cash Cost of finished products Cost of good sold Financial expenses Sales expenses Employees Materials and wrappings Instruments and tools Depreciation of fixed assets Warranty External services Other expenses by cash General administrative expenses Administrative employees Office materials Office instruments & tools Depreciation of fixed assets Taxes, fees and charges Provision External services Other expenses by cash KINDS OF ACCOUNTS 7 OTHER INCOME

The method of periodical inventory

83

711

Other income KINDS OF ACCOUNTS 8 OTHER EXPENSES Other expenses 8211 8212 Expenses of corporate income tax Current corporate income tax Deferred corporate income tax KINDS OF ACCOUNTS 9 EVALUATION OF BUSINESS RESULTS

Detail for each of operation

84 85

811 821

Detail for each of operation

86

911

Evaluation of business results KINDS OF ACCOUNTS 0 OFF BALANCE ACCOUNTS

001 002 003 004 007 008

Operation lease assets Goods held under trust or for processing Goods received on consignment for sale Solved bad debts Foreign currencies Estimating for expenditures from subsidies of state budget
Detail for the requirement of management