2013年9月30日 星期一

短期投資期末評價-衡量市價及成本之方法


1.成本法-除永久性跌價認列損失
2.成本與市價孰低法-認損不認利
3.市價法-認損益

"補償性存款"細蝦密?


受限制之銀行存款列為"長期投資"
企業向銀行借款時銀行往往要求借款之一部分回存銀 行; 不能動用;借款回存的結果,因為要負擔全部借款的利息但只能動用一部分的貸款金額,使真實利息負擔增加; 形成變相補償銀行之放款利息故稱為補償性存款o

餘額式銀行調節表-銀行跟公司調整到正確餘額

公司帳與銀行帳餘額差異的原因


()銀行已入帳而公司尚未入帳
       1.銀行帳上已減少本公司的存款數,而公司帳上尚未貸記銀行存款
          (1)銀行代公司支付各種費用,如水電費;電話費等而公司尚未入帳
          (2)公司應支付銀行手續費,銀行已先從公司存款戶頭中扣除而公司
             尚未入帳
          (3)公司存入銀行他人開來的支票;之後因發票人存款不足而退票,
             故而銀行已先行自公司存款戶頭中扣除,而公司尚未減除
       2.銀行已增加公司存款數額但公司尚未借記銀行存款
         (1)銀行代收本公司應收的款項;如代收帳款,票據等
         (2)銀行付給本公司的利息已直接轉入本公司的戶頭,而公司尚不知悉尚未入帳

    ()公司已入帳而銀行尚未入帳
        1.在途存款
        2.未領支票

    ()公司記帳錯誤
1.1.多記支出:如開出支票690元支付房租誤借記租金支出960 貸記
  銀行存款960
2.2.少記支出:如開出支票830元支付電費 誤借記水電費380 貸記
  銀行存款380

    ()銀行發生錯誤
       1.不是本店開出的支票,誤作為本店開出的支票
       2.不是本店的存款,誤作本店的存款
    茲將上列情況表列如下,即成為銀行調節表

銀行存款所發生之利息收入扣繳10%--預付所得稅入帳


第十四條之一(利息所得)   自中華民國九十六年一月一日起,個人持有公債、公司債及金融債券之利息所得,應依第八十八條規定扣繳稅款,不併計綜合所得總額。
  自中華民國九十九年一月一日起,個人取得下列所得,應依第八十八條規定扣繳稅款,扣繳率為百分之十,不併計綜合所得總額:
  一、短期票券到期兌償金額超過首次發售價格部分之利息所得。
  二、依金融資產證券化條例或不動產證券化條例規定發行之受益證券或資產基礎證券分配之利息所得。
  三、以前項或前二款之有價證券或短期票券從事附條件交易,到期賣回金額超過原買入金額部分之利息所得。
  四、與證券商或銀行從事結構型商品交易之所得。
  第一項及前項第一款至第三款之利息所得,不適用第十七條第一項第二款第三目之三儲蓄投資特別扣除之規定。
  營利事業有第十四條第一項第四類利息所得中之短期票券利息所得,除依第八十八條規定扣繳稅款外,不計入營利事業所得額。但營利事業持有之短期票券發票日在中華民國九十九年一月一日以後者,其利息所得應計入營利事業所得額課稅

應收款項的意義:所有對貨幣,財務,勞務之請求權

應收款項的意義:所有對貨幣,財務,勞務之請求權

應收帳款-信用卡銷貨


出售商品$10,000給刷卡的顧客,按銷貨額的3%支付信用卡手續費 
 
分錄:
  應收帳款   9,700
  信用卡費用     300
    銷貨收入      10,000

應收帳款之入帳時間

交易型態應收帳款入帳時點
一般銷貨銷貨完成時(出貨時)
     起運點交貨貨物交運後
     目的地交貨貨物抵目的地
寄銷承銷人案實際出貨
長期工程完工比例

應收票據之種類


應收票據的分類:
(1)遠期支票
(2)本票
(3)承兌匯票
n長、短期票據:一年或一個營業週期內變現為判斷標準
n
附息、不附息票據
 
支票:指發票人簽發一定之金額,委託財政部核准辦理支票存款業務之銀行、信用合作社、農會、漁會於見票時無條件支付與受款人之票據。
本票:指發票人簽發一定的金額於指定的到期日由自己無條件支付受款人或執票的的票據。
承兌匯票acceptance)為貨幣市場的信用交易工具之一,一般來說,為其工具中較受歡迎者。承兌匯票與匯票最大不同,在於此匯票經過較有財力第三者承諾兌現的保證,也就是債權人並不直接向債務人兌現,而是由此第三者兌現。
現代金融市場的承兌匯票,通常承兌者為銀行,凡經銀行承兌之匯票,其票據之主債務人為承兌銀行,亦即該銀行負擔匯票付款之責。
承兌匯票也包括商業承兌匯票,即由銀行以外的付款人承兌的票據。商業承兌匯票可以由付款人簽發並承兌,也可以由收款人簽發交由付款人承兌。

應收票據貼現之意義

將未到期的票據轉讓(出售)給銀行,由銀行預扣貼現利息後取得現金。

應收票據現值之計算


附息票據:面值=現值
<不附息票據:面值=到期值
(1)一年以內票據現值=到期值÷(1+公平利率×期間)
(2)一年以上票據現值=到期值÷(1+公平利率)期間

現值的觀念Present Value



今天的1元價值不等於未來1元的價值
影響今日1元價值因素:
1.   利息
2.   投資
3.   通貨膨脹

餘額式銀行調節表-銀行跟公司調整到正確餘額

四欄式銀行調節表-調給他平

未實現短期投資跌價損失徹底了解

銷貨退回的基本財務觀念

企業之現金流量資訊-彌補資產負債表及綜合損益表之不足


資產負債表是說明企業在特定期間的菜務狀況
比較前後兩期之資產負債表
可得之在此期間各資產負債權益之淨額
但無法獲悉企業投資與籌資活動之情形

2013年9月29日 星期日

應收票據要不要按現值入帳


理論上要
機於重要行原則超過一年應按線直入帳
實務上音很少有開一年以上之票據
若有也沒有按現值入帳

應收票據要不要按現值入帳


理論上要
機於重要行原則超過一年應按線直入帳
實務上音很少有開一年以上之票據
若有也沒有按現值入帳

2013年9月28日 星期六

應收票據折價VS利息收入

加權平均支出就是重心平衡的觀念

加權平均支出就是重心平衡的觀念

利息資本化-加權平均支出

償債基金與償債基金準備-不一樣喔

中英越會計科目表-含說明

總帳科目 明細帳科目 科目代號 科目名稱 科目名稱 科目名稱  
G/L S/L Code a/c name Chiness a/c name Vietnam a/c name English Description Vietnam
111 000 111000 現金 TIEN MAT Cash on hand Tieàn maët duøng ñeå mua haøng hoaù, nguyeân vaät lieäu, traû löông…..
111 100 111100 週轉越幣 TM VND Cash (VND) Tieàn maët duøng ñeå mua haøng hoaù, nguyeân vaät lieäu, …..
112 000 112000 銀存 TGUI N.HANG Cash in bank Tieàn göûi NH
112 100 112100 銀存越幣 TGNH VND Cash in bank (VND) Tieàn göûi NH (VND)
112 200 112200 銀存外幣 TGNH NG.TE Cash in bank (Foreign currency) Toång ngoaïi teä göûi N/Haøng
113 000 113000 在途款 TIEN D.CHUYEN Cash in transit Tieàn dang chuyeån
113 100 113100 在途越幣 TIEN DC VND Cash in transit (VND) Toång tieàn maët dang chuyeån
113 200 113200 在途外幣 TDC NG.TE Cash in transit (Foreign currency) Toång ngoaïi teä dang chuyeån
121 000 121000 短期証券 DTC/KHOAN NH Short-term investment Ñaàu tö chöùng khoaùn ngaén haïn
121 101 121101 短期証券-股票 CO PHIEU Stock Ñaàu tö coå phieáu
121 201 121201 短期証券-債券 TR/PHIEU Bond Ñaàu tö traùi phieáu
128 000 128000 短期投資 DTNHAN KHAC Other short-term investments Ñaàu tö gaén haïn khaùc
128 100 128100 越幣定存 D/KY VND Periodic bank deposits (VND) Tien goi dinh ky vnd
128 200 128200 美金定存D/KY USD D/KY USD Periodic bank deposits (USD) Tien goi dinh ky usd
129 000 129000 備抵短期投資盈虧 DPGGDTNH Provision for devaluation of ST investment Du phong g/gia d/tu ng/han
131 000 131000 應收款 P/THU K/HANG Account receivable Caùc khoaûn phaûi thu töø khaùch haøng
131 100 131100 應收款 P/THU K/HANG Account receivable - trade Caùc khoaûn phaûi thu töø khaùch haøng
131 200 131200 預收款 N/MUA TRA TR Collection in advance Toång tieàn ngöôøi mua traû tröôùc
133 000 133000 進項稅 VAT D.K.TRU Deductible VAT Toång thueá GTGT ñöôùc khaáu tröø khi mua vaät tö, haøng hoaù, trang thieát bò….
133 100 133100 進項稅 VAT DKT HHDV Deductible VAT of goods and services Toång tieàn thueá GTGT cuûa haøng hoaù mua vaøo ..
133 200 133200 進項稅VAT DKT TSCD VAT DKT TSCD Deductible VAT of fixed assets Toång thueá GTGT ñöôùc khaáu tröø cuûa maùy moùc, thieát bò…
136 000 136000 內部應收P/THU N/BO P/THU N/BO Intercompany receivable Caùc khoaûn phaûi thu noäi boä 
138 000 138000 其他應收 P/THU KHAC Others receivable Phai thu khac
138 100 138100 資產盤虧 TS THIEU CXL Shortage of assets waiting to be resolved Tai san thieu cho xu ly
138 101 138101 資產盤虧 TSCD TCXL Shortage of fixed assets waiting to be resolved Tai san thieu cho xu ly
138 102 138102 庫存盤虧 T.KHO TCXL Shortage of inventories waiting to be resolved Ton kho thieu cho xu ly
138 103 138103 現金盤虧 TMAT TCXL Shortage of cash waiting to be resolved Tien mat thieu cho xu ly
138 800 138800 其他應收 P.THU KHAC Others receivable Phai thu khac
139 000 139000 備抵壞帳 DPHONG PT KD Provision for bad debts Du phong phai thu kho doi
139 001 139001 備抵壞帳 DPHONG PT NM Provision for bad debts - Trade Du phong phai thu nguoi mua
139 002 139002 備壞帳 DPHONG PTKD KHAC Provision for bad debts - OR Du phong phai thu khac
141 000 141000 暫借款 TAM UNG Advances Tam ung
142 000 142000 預付款 CP TRA TRUOC Prepaid expenses Chi phí traû tröôùc
142 100 142100 預付款 CP TRA TRUOC Prepaid expenses Chi phí traû tröôùc
142 149 142149 其他預付 TRA.T KHAC Prepaid expenses - Others Chi phí traû tröôùc khaùc
142 200 142200 未沖銷費 CP CHO K.CH Pending expenses for transfer Chi phí chôø keát chuyeån
144 000 144000 短押保金 K.QUY,CUOC NH Short - term deposit Cam co, ky cuoc, ky quy ngan han
151 000 151000 在途貨 HMUA DDI TDUONG Goods in transit Hang mua dang di tren duong
152 000 152000 原物料 NG.VAT LIEU Raw materials Nguyen lieu, vat lieu
152 100 152100 原料 NGUYEN LIEU Raw materials Nguyen lieu 
152 200 152200 包材 VDUNG BAO BI Package & Supplies Bao bi
152 300 152300 燃料 NHIEN LIEU Fuel oil Nhien lieu
152 400 152400 備用零件 P.TUNG TTHE Spare parts Vaät lieäu
152 500 152500 基礎建設 VL TB XDCB Capital construction material Vat lieu xay dung co ban
153 000 153000 勞動工具 C.CU D.CU Tools Cong cu dung cu
153 200 153200 包材BAO  BAO BI L.CHUYEN Rotational package Bao bi luan chuyen
153 300 153300 用品出租 DD CHO THUE Tools for lease Vat tu cho thue
154 000 154000 在製 CP SXKD DDANG Works in Process Chi phi SXKD do dang
155 000 155000 成品 THANH PHAM Finished goods Thanh pham
156 000 156000 貨物 HANG HOA Merchandise Hang hoa
156 101 156101 購貨原價 GIA MUA HH Cost of purchases Gia mua hang hoa
156 201 156201 採購費用 CP MUA HH Other charges Chi phi thu mua hang hoa
157 000 157000 寄售品 H.GUI BAN  Goods on consignment  Hang gui di ban
158 000 158000 保稅倉庫 kho bao thue Tax-suspension warehouse Kho bao thue
159 000 159000 備降價庫存品DPGG HTK   Provision for decline of inventory Du phong giam gia hang ton kho
211 000 211000 有形固定資產 TSCD HH Tangible fixed asset Tai san co dinh huu hinh
211 200 211200 房屋建築N.CUA VK.TRUC   Building Nha cua vat kien truc 
211 300 211300 機械設備 M.MOC TH.BI Machinery May moc thiet bi
211 400 211400 運輸設備 P.TIEN V.TAI Transportation Phuong tien van tai
211 500 211500 生財器具 TB,DCU QLY Equipment Thiet bi dung cu quan ly
211 600 211600 畜牧 CAY,SUC VAT Plant, animal Cay canh suc vat
211 800 211800 其他固定資產 TSCD KHAC Other tangible fixed assets Tai san co dinh khac
212 000 212000 租賃財產 THUE TCHINH Finance lease assets Tai san thue tai chinh
213 000 213000 無形資產 TSCD V.HINH Intangible fixed assets Tai san co dinh vo hinh
213 101 213101 土地用權 QUYEN SD DAT Right of land use Quyen su dung dat
213 200 213200 開辦費   Foundation expenditure Chi phi thanh lap
213 201 213201 開辦費 CP T.LAP CTY Foundation expenditure - Company Chi phi thanh lap cong ty
213 301 213301 創造發明証 BANG PMSC Patent Bang phat minh sang che
213 401 213401 研究發展費 CP NCPT R&D expenditure C/p nghien cuu phat trien
213 501 213501 商譽 LOI THE T.MAI Goodwill Loi the thuong mai
213 801 213801 其無形資產 TSCDVH KHAC Other intangible fixed assets TSCD vo hinh khac
214 000 214000 折舊資產 HAO MON TSCD Accumulated depreciation Hao mon tai san co dinh
214 100 214100 有折 HMON TSCD HH AD - Tangible FA Hao mon TSCD huu hinh
214 101 214101 房折 HMON NC,VKT AD - Building Hao mon nha cua vat kien truc
214 102 214102 機折 HMON MMTBI AD - Machinery Hao mon may moc thiet bi 
214 103 214103 運折 HMON PTVTAI AD - Transportation Hao mon phuong tien van tai
214 104 214104 生折 HMON TBDCQL AD - Equipment Hao mon thiet bi dung cu quan ly
214 105 214105 他折 HMON TSCD KHAC AD - Others tangible FA Hao mon TSCD khac
214 200 214200 租賃折 HMON TSCD TTC AD - Finance lease FA Hao mon TSCD thue tai chinh
214 300 214300 無形折 K.HAO TSCDVH AD - Intangible FA Khau hao TSCD vo hinh
221 000 221000 長証券 DTCK DAI H Long-term investment Dau tu chung khoan dai han
221 100 221100 長期投   Stock Dau tu co phieu dai han
221 101 221101 長投股票 CO PHIEU Stock Dau tu co phieu dai han
221 200 221200 長期投   Bond Dau tu trai phieu dai han
221 201 221201 長投票券 TR.PHIEU Bond Dau tu trai phieu dai han
222 000 222000 合資聯營 GOP VON LD Shares in joint-ventures Dau tu gop von lien doanh
228 000 228000 其他長投資 D.TU DH KHAC Other long-term investment Dau tu dai han khac
229 000 229000 備抵長投降價 DPGGDTDH Provision for devaluation of LT securities Du phong giam gia dau tu dai han
241 000 241000 基礎建設在製 XDCBDD Construction in progress Xay dung co ban do dang
241 100 241100 購入資產 MUA TSCD Acquiring fixed assets Mua sam TSCD
241 200 241200 基礎建設 XDCBAN Construction in progress Xay dung co ban 
241 300 241300 資產修繕 SC LON TSCD Extraordinary repairs Sua chua lon TSCD
242 000 242000 預付長期費用 CP TRA TRUOC DH Long-term prepaid expenses Chi phi tra truoc dai han
242 100 242100 預付費用 CP TRA TRUOC Prepaid expenses Chi phi tra truoc
242 150 242150 未分攤進口費 CHO P.BO P.NK Deferred expenses - Import fees Cho phan bo phi nhap khau
242 163 242163 未分攤費用 CHO P.BO NM N.DIEN Deferred expenses - TG Chi Phi Cho phan bo
242 166 242166 預付包商 U/Truoc nha thau Advance to Contractor Uùng tröôùc nhaø thaàu
242 199 242199 未分攤其他 CHO P.BO KHAC Deferred expenses - Others Cho phan bo khac
244 000 244000 長保證金 KQ,KK DH Long-term deposit Ky quy ky cuoc dai han 
244 001 244001 長保證KQ DH 會員卡   Long-term deposit Ky quy dai han
311 000 311000 短借款 VAY N.HAN Short-term borrowings Vay ngan han
311 100 311100 國內越幣短期借款 VAY VND NGAN Short-term borrowings (VND) Vay ngan han vnd
311 200 311200 國內外幣短期借款 VAY USD NG TN Short-term domestic borrowings (USD) Vay ngoai te trong nuoc
311 300 311300 國外短期借款 VAY NG NNUOC Short-term foreign borrowings (USD) Vay nuoc ngoai
315 000 315000 長借到期 NO DH DEN HTRA Current portion of long-term debt No dai han den han tra
331 000 331000 應付款項 P.TRA NBAN Accounts payable Phai tra cho nguoi ban
331 100 331100 應付 P.TRA NBAN Accounts payable Phai tra cho nguoi ban
331 110 331110 應付票據貨款 SEC P/TRA Cheque Amounts Payable Sec tien hang phai tra
331 200 331200 預付貨款 UNG.T NBAN Advances to suppliers Ung truoc cho nguoi ban
333 000 333000 應付稅捐 THUE FAI NOP Taxes payable to State Thue phai nop nha nuoc
333 100 333100 應付稅捐 PN THUE VAT VAT Thue GTGT dau ra 
333 200 333200 特別銷售稅 THUE TTDB Excise tax Thue tieu thu dac biet
333 300 333300 進出口稅 THUE XNK Tariff tax Thue xuat, nhap khau
333 400 333400 營業所得 THUE TNDN Income tax Thue thu nhap doanh nghiep
333 600 333600 資源稅 THUE T.NGUYEN Natural resources tax Thue tai nguyen
333 700 333700 土地租金 T.THUE DAT Land, housing tax & land rental Thue nha dat, tien thue dat
333 800 333800 其他稅捐 THUE KHAC Other taxes payable Cac loai thue khac
333 801 333801 個人所得稅 THUE TNCN Individual income tax Thue thu nhap ca nhan
333 802 333802 轉工藝稅 THUE CGCN Technology transfer tax Thue chuyen giao cong nghe
333 803 333803 承包商稅 THUE NTHAU NN Withholding tax Thue nha thau nuoc ngoai
333 804 333804 利潤匯出稅 THUE CLN Profit remittance tax Thue chuyen loi nhuan ra N/N
333 805 333805 非經常所得稅 THUE TNCN KTX  Unpermanent Individual income tax Thueá thu nhaäp caù nhaân khoâng thöôøng xuyeân
333 900 333900 其他應付 PNOP KHAC Fees, duties & other obligations Thueá, phí vaø caùc khoaûn phaûi noäp khaùc
333 901 333901 登記稅 P.TRUOC BA Registration fees Thue truoc ba
334 000 334000 應付薪資 P/TRA CNV Payable to employees Phai tra cong nhan vien
335 000 335000 應付費用 C/PHI P/TRA Accrual expenses payable Chi phi phai tra
335 110 335110 應付票據費用 Ngan phieu CP P/tra Cheque Payable ( Expenses) Ngan phieu chi phi phai tra
335 301 335301 應付離職TT P/TRA TCTV Liability to stop work Phaûi traû cho nhaân vien thoâi vieäc
336 000 336000 內部應付 P/tra noi bo  Intercompany payable Phai tra noi bo
338 000 338000 其他應付 P.TRA,NOP KHAC Others payable Phai tra, phai nop khac
338 100 338100 資產盤盈 TS THUA CXLY Surplus of assets waiting to be resolved Tai san thua cho xu ly
338 101 338101 盤盈固定資產 TSCD Surplus of fixed assets waiting to be resolved TSCD thua cho xu ly
338 102 338102 庫存盤盈 T.KHO THUA CXL Surplus of inventories waiting to be resolved Ton kho thua cho xu ly
338 300 338300 社會保險金 BHXH Social insurance payable Bao hiem xa hoi
338 301 338301 應付社會保險金 PT 15%BHXH Social insurance payable - 15% Bao hiem xa hoi 15%  
338 302 338302 代收代付-社會保險金 PT 5%BHTG Social insurance payable - 5% Bao hiem tuoi gia 5%
338 400 338400 醫療保險 BHYT Health insurance payable Bao hiem y te
338 401 338401 應付醫療保險 PT 2%BHYT Health insurance payable - 2% Bao hiem y te 2%
338 402 338402 代收代付-醫療保險 PT 1%BHYT Health insurance payable - 1% Bao hiem y te 1%
338 700 338700 預收營業收入 D.THU NT Unimplemented turnover Doanh thu nhan truoc
338 800 338800 其他應付 PTRA,NOP KHAC Other obligations payable Phai tra, phai nop khac
338 801 338801 保險費 P.BHIEM Insurance fee payable Phi bao hiem
338 802 338802 借用物產 MUON VTU Inventory borrowings Muon vat tu
338 899 338899 其他應付 PTRA KHAC Other obligations payable Cac khoan phai tra khac
341 000 341000 長借款 VAY DAI HAN Long-term borrowings Vay dai han
341 100 341100 國內長借 VND TN DHAN Long-term domestic borrowings (VND) Vay dai han tr/nuoc vnd
341 300 341300 國外長期借款 VAY DAI HAN NN Long-term borrowings  - Foreign Vay dai han nuoc ngoai
342 000 342000 長期負債 NO D.HAN Long-term debt No dai han
342 100 342100 國內負債 NO TN DH Long-term domestic debt No dai han trong nuoc
342 200 342200 國外負債 NO NN DH Long-term foreign debt No dai han ngoai nuoc
344 000 344000 長保金 KQUY,CUOC DH Long-term deposit received Nhan ky quy, ky cuoc dai han
344 001 344001 長保金 K/QUY DH Long-term deposit received Nhan ky quy, ky cuoc dai han
411 000 411000 資金 N.VON KD Business capital sources Nguon von kinh doanh
411 100 411100 股本,法定資金 VON CP,PD Legal capital Von phap dinh
411 101 411101 股本 BURGHLEY PTE Legal capital - Burghley Von phap dinh
411 200 411200 增加股本 VON CP DTT Legal capital - increase investment Voán coå phaàn Ñaàu tö taêng
411 202 411202 增加股本 VCP VEDAN Shareholder's capital Voán coå phaàn
412 000 412000 資產估價差 CL DGL TS Differences from asset revaluation Chenh lech danh gia lai TS
414 000 414000 投資發展基金 QUY DTPT Development fund Quyõ ÑTPT duøng ñeå ñaàu tö, mua saém thieát bò../
415 000 415000 財政備抵基金 QUY DPTC Financial reserve fund Quyõ döï phoøng TC 
416 000 416000 備抵離職金 QUY DPTCMV Subsidize fund Quyõ trôï caáp maát vieäc laøm duøng ñeå trôï caáp cho nhaân vieân trong thôøi gian Ko coù vieäc.
421 000 421000 未攤銷利潤 LAI CPP Undistributed earnings Lôïi nhuaän chöa phaân phoái duøng ñeå laøm nguoàn voán vaø noäp thueá
421 100 421100 前期損益 LAI N/T Prior year earnings Lôïi nhuaän chöa phaân phoái naêm tröôùc
421 200 421200 本期損益 LAI N.N Current year earnings Lôïi nhuaän chöa phaân phoái naêm nay
431 000 431000 獎金基金 QUY KHEN.T,PL Welfare and reward funds Quyõ khen thöôûng phuùc lôïi duøng ñeå thöôûng cho nhaân vieân trong caùc dòp leã teát….
431 101 431101 獎金基金 QUY K.THUONG Welfare fund Quyõ phuùc lôïi duøng ñeå thöôûng cho nhaân vieân trong caùc dòp leã teát….
431 201 431201 褔利基金 QUY P.LOI Reward fund Quyõ khen thöôûng duøng ñeå thöôûng cho nhaân vieân laøm toát coâng vieäc, ñaït hieäu quaû cao
511 000 511000 銷收 D.THU BHANG Sales Doanh thu baùn haøng hoaù
511 100 511100 銷收 DTHU BHANG Sales of merchandise Doanh thu baùn haøng 
511 200 511200 成品銷收 D.THU TPHAM Sales of products DT baùn thaønh phaåm
512 000 512000 內部銷收 DT BHNB Intercompany sales Doanh thu ban hang noi bo
512 100 512100 銷貨收入 DT BHANG Intercompany sales of merchandise Doanh thu ban hang hoa
512 200 512200 成品銷收 DT BTP Intercompany sales of products Doanh thu ban thanh pham
512 300 512300 勞務銷收 DT DVU Service intercompany revenue Doanh thu cung cap dich vu
515 000 515000 財政活動營收 D.THU HDTC Financial turnover Doanh thu hoat dong tai chinh
515 001 515001 收支匯兌收益CLTG TT CLTG TT Exchange rate profits in settlement Lai chenh lech ty gia t/toan
515 002 515002 期未匯兌收益 LAI CLTG CUOI KY Closing exchange rate profits Lai chenh lech ty gia cuoi ky
515 003 515003 賣外幣匯兌收 LAI BAN NGOAI TE Profit from sales of foreign currency Lai ban ngoai te
515 004 515004 長期負債匯收 LAI TGP.THU/TRA DH Exchange rate profit from debt re-evaluation Lai ty gia ph/thu - ph/tra dai han
515 006 515006 利息收入 LAI TGNH Bank deposit interest Lai tien goi ngan hang
515 007 515007 股息分配 C.TUC/L.NHUAN D.CHIA Dividend Co tuc duoc chia
515 008 515008 轉讓資金收益 CL LAI CN VON Capital disposal profit Lai tu chuyen nhuong von
515 009 515009 其他財政收入 T.NHAP HDTC KHAC Other financial turnover Thu nhap hoat dong TC khac
521 000 521000 折讓 CKHAU BHANG Sales discounts Chiet khau thuong mai
521 100 521100 折讓 CKHAU HH Sales discounts of merchandise Chiet khau hang hoa
521 200 521200 折讓 CKHAU TP Sales discounts of products Chiet khau thanh pham
521 300 521300 折讓 CKHAU DVU Sales discounts of service Chiet khau dich vu
531 000 531000 銷貨退回 TRA HANG Sales returns Hang ban bi tra lai
532 000 532000 銷貨降價 GIAM GIA Sales allowances Giam gia hang ban
532 001 532001 銷貨降價 GGIA BNGOT Sales allowances of Msg Giam gia bot ngot
611 000 611000 購料 MUA HANG Purchase Giaù trò nguyeân vaät lieäu, bao bì, nhieân lieäu, haøng hoùa... mua vaøo trong kyø
611 100 611100 購料-原料 MUA NVLIEU Purchase of materials Giaù trò nguyeân vaät lieäu, bao bì, nhieân lieäu mua vaøo trong kyø
611 200 611200 購料-購物 MUA HH Purchase of merchandise Giaù trò haøng hoùa mua trong kyø
621 000 621000 直接費用 NVL TTIEP Raw material cost Taäp hôïp chi phí nguyeân vaät lieäu tröïc tieáp tham gia saûn xuaát saûn phaåm
622 000 622000 直接人工 CP NC TTIEP Direct labor cost Chi phí lieân quan ñeán tieàn löông cuûa coâng nhaân tröïc tieáp saûn xuaát (keå caû chuû quaûn nöôùc ngoaøi)
622 001 622001 直接薪資 LUONG CNTT Direct labor cost - salary  Tieàn löông coâng nhaân tröïc tieáp saûn xuaát (keå caû chuû quaûn nöôùc ngoaøi) 
622 002 622002 直接社保 BHXH CNTT Direct labor cost - social insurance Baûo hieåm xaõ hoäi cuûa coâng nhaân tröïc tieáp saûn xuaát (15%) phaûi noäp theo quy ñònh cuûa nhaø nöôùc
622 003 622003 直接醫保 BHYT CNTT Direct labor cost - health insurance Baûo hieåm y teá cuûa coâng nhaân tröïc tieáp saûn xuaát (2%) phaûi noäp theo quy ñònh cuûa nhaø nöôùc
622 004 622004 直接餐費 T.AN CNTT Direct labor cost - foods Phí khaåu phaàn aên, thöïc phaåm, gas ñeå naáu
627 000 627000 製造費用 CPSX CHUNG Overheads Chi phí chung hoã trôï cho quaù trình saûn xuaát
627 100 627100 間接人工費用 CP NV VP PXUONG Indirect labor cost Chi phí tieàn löông cuûa nhaân vieân vaên phoøng xöôûng bao goàm löông, trôï caáp, baûo hieåm…
627 101 627101 製薪資 LUONG NVPX Indirect labor cost - salary  Tieàn löông nhaân vieân vaên phoøng xöôûng (keå caû chuû quaûn nöôùc ngoaøi 
627 101 627102 製社保 BHXH NVPX Indirect labor cost - social insurance Baûo hieåm xaõ hoäi cuûa nhaân vieân vaên phoøng xöôûng (15%) phaûi noäp theo quy ñònh cuûa nhaø nöôùc
627 101 627103 製醫保 BHYT NVPX Indirect labor cost - health insurance Baûo hieåm y teá cuûa nhaân vieän vaên phoøng xöôûng (2%) phaûi noäp theo quy ñònh cuûa nhaø nöôùc
627 101 627104 製餐費 T.AN NVPX Indirect labor cost - food expenses Phí khaåu phaàn aên, thöïc phaåm, gas ñeå naáu
627 000 627200 物料 CP V.LIEU Auxiliary material cost Chi phí vaät lieäu phuï söû duïng ôû phaân xöôûng
627 201 627201 燃料 CP NHIEN LIEU Fuel cost Nhieân lieäu söû duïng cho taøu, xe…
627 202 627202 修繕費 P SCHUA BDUONG Maintaining & repairing expenses Chi phí söûa chöõa baûo döôûng taøi saûn coá ñònh, coâng cuï, thuoäc phaân xöôûng
627 203 627203 文具 VP PHAM Office supplies Duïng cuï vaên phoøng, taøi lieäu photo/in aán, con daáu, möïc in…
627 204 627204 物料 VL KHAC Other materials Caùc vaät lieäu khaùc
627 300 627300 工具 CP DCU SX Tools and supplies Coâng cuï duïng cuï söû duïng ôû phaân xöôûng
627 400 627400 資產折舊 KHAO TSCD Depreciation Khaáu hao nhaø xöôûng, phöông tieän vaän chuyeån, maùy moùc thieát bò thuoäc phaân xöôûng
627 500 627500 例費 L/PHI Fees Caùc loaïi thueá, phí, leä phí
627 502 627502 門牌稅 THUE M/BAI Business rates Thueá moân baøi
627 700 627700 勞務費用 DVU MUA NGOAI Services rendered expenses Caùc dòch vuï thueâ ngoaøi
627 701 627701 搬運費 V.CHUYEN BDO Transport charges Phí vaän chuyeån boät öôùt töø Phöôùc Long veà Vedan
627 702 627702 郵電費 B.DIEN PHI Telephone charges Phí ñieän thoaïi, DHL
627 703 627703 修繕費 CP S.CHUA Repairing expenses Söûa chöõa xe caùc loaïi, thieát bò vaät duïng, maùy moùc…
627 704 627704 水電費 CP D.NUOC Water & electricity expenses Chi phí nöôùc mua ngoaøi cho saûn xuaát vaø söû duïng
627 706 627706 租金 TSCD THUE NGOAI Fixed assets hire from outsiders TSCD thueâbeân ngoaøiñeå söû dung
627 709 627709 勞務其他 DVU KHAC Other services rendered expenses Caùc loaïi dòch vuï khaùc
627 800 627800 其他費用 CP KHAC Sundry costs paid in cash Chi phí traû baèng tieàn
627 801 627801 差旅費 CTAC PHI Mission expenses Chi phí tieàn aên, tieàn xe ñi coâng taùc cuûa coâng nhaân bieân cheá chính thöùc (bao goàm chuû quaûn nöôùc ngoaøi)
627 802 627802 交際費 P.GIAO TE Entertainment expenses Chi phí giao teá, tieáp khaùch, taëng quaø
627 803 627803 贊助費 C/PHI T/TRO Sponsoring expenses Kinh phí taøi trôï cho caùc cô quan, ñoaøn theå
627 804 627804 研究費 P/NGHIEN CUU Research expenses Chi phí nghieân cöùu ñeå taêng hieäu suaát coâng vieäc hoaëc naâng cao saûn löôïng
627 805 627805 教育訓練費 P DAO TAO Training expenses Chi phí huaán luyeän ñaøo taïo cho nhaân vieân phaân xöôûng
627 806 627806 土地租金 Thue dat Land-tax Tieàn thueâ ñaát
627 809 627809 其他費用 CPHI KHAC Other sundry costs paid in cash Caùc loaïi chi phí khaùc
631 000 631000 製造成本 GIA THANH Production cost Taäp hôïp chi phí saûn xuaát phaùt sinh trong kì vaø cho phí saûn xuaát dôû dang ñaàu kì
632 000 632000 銷貨成本 GVON HBAN Cost of sales Chi phí cho saûn phaåm nhaäp kho vaø thaønh phaâm toàn kho ñaàu kì
635 000 635000 財政費用 CHI PHI T.CHINH Financial expenses Chi phí taøi chính
635 001 635001 收支匯兌損失 LO CLTG T.TOAN Exchange rate losses in settlement Loã cheânh leäch tyû giaù thanh toaùn ñeå theo doõi phaàn cheânh leänh khi thanh toaùn baèng ngoaïi teä
635 002 635002 期末匯兌損失 LO CLTG CUOI KY Closing exchange rate loss Loã cheânh leäch tyû giaù cuoái kyø 
635 003 635003 賣外幣匯兌損失 LO BAN NGOAI TE Loss from sales of foreign currency Loã baùn ngoaïi teä ñeû taäp hôïp soá loã do coâng ty baùn ngoaïi teä
635 004 635004 長期負債兌損 LO TGP.THU/TRA DH Exchange rate loss from debt re-evaluation  
635 005 635005 備抵投資證券跌價 DPGG D.TU CK Provision expense for decline of security investment Döï phoøng giaûm giaù ñaàu tö chöùng khoaùn
635 009 635009 其他財政費用 CP TAI CHINH KHAC Other financial expenses Chi phí taøi chình khaùc
635 011 635011 利息費用 LAI TVAY Borrowing interest expenses Chi phí laõi vay
635 012 635012 押匯利息 LAI TVAY-LC Borrowing interest expenses - LC Lãi vay ngân hàng để mở L/C 
    641000 銷貨費用 CP BAN HANG Selling expenses Caùc chi phí phaùt sinh trong quaù trình baùn haøng
    641100 人工費用 CP BHANG Sales salary expenses Chi phí lieân quan ñeán tieàn löông cuûa nhaân vieân baùn haøng (keå caû chuû quaûn nöôùc ngoaøi)
    641101 銷貨薪資 LUONG BHANG Sales salary expenses   Löông nhaân vieân baùn haøng keå caû caùn boä nöôùc ngoaøi 
    641102 銷貨社保 BHXH BHANG Social insurance expenses Baûo hieåm xaõ hoäi cuûa nhaân vieân baùn haøng (15%) phaûi noäp theo quy ñònh cuûa nhaø nöôùc
    641103 銷貨醫保 BHYT BHANG Health insurance expenses Baûo hieåm y teá cuûa nhaân vieân baùn haøng (2%) phaûi noäp theo quy ñònh cuûa nhaø nöôùc
    641104 銷貨餐費 T.AN BHANG Food expenses Phí khaåu phaàn aên, thöïc phaåm, gas ñeå naáu
    641200 物料費用 VL BB Material and package expenses Vaät lieäu, bao bì phuïc vuï hoaït ñoäng baùn haøng
    641201 燃料 P/NHIEN LIEU Fuel expenses Nhieân lieäu cho xe
    641202 修繕 VL SCBD Maintaining & repairing expenses Phí söûa chöõa baûo trì taøi saûn coâ ñònh thuoäc boä phaän baùn haøng
    641203 文具  VP PHAM Stationery expenses Duïng cuï vaên phoøng, taøi lieäu photo/in aán, con daáu, möïc in…
    641204 物料 VL KHAC Other material expenses Caùc vaät lieäu khaùc
    641300 工具費 CP DCU DDUNG Consumable and office supplies Coâng cu ïduïng cuï phuïc vuï baùn haøng
    641400 資產折舊 KHAO TSCD Depreciation Khaáu hao nhaø cöûa, phöông tieän vaän chuyeån, maùy moùc thieát bò thuoäc boä phaän baùn haøng
    641500 保養費 CP BHANH Depreciation Khaáu hao TSCD  
    641700 勞務費用 CP DVU MNGOAI Services bought Caùc dòch vuï mua ngoaøi ñeå phuïc vuï baùn haøng
    641701 運費 V.CHUYEN BDO Transport charges Chi phí vaän chuyeån, boác dôõ haøng baùn
    641702 郵電費 B.DIEN PHI Telephone charges Phí ñieän thoaïi, DHL
    641703 修繕費 CP S.CHUA Repairing expenses Söûa chöõa xe caùc loaïi, thieát bò vaät duïng, maùy moùc…
    641704 水電費 P DIEN NUOC Water & electricity expenses Chi phí nöôùc mua ngoaøi ñeå söû duïng
    641705 代理佣金 HHONG DLY Agent commission Hoa hoàng cho caùc ñaïi lyù
    641709 勞務 CP D/VU M/NGOAI Other services rendered expenses Caùc loaïi dòch vuï khaùc
    641710 保險費 BAO HIEM XK Export premium Baûo hieåm cho haøng xuaát khaåu
    641800 其他費用 CP KHAC Sundry cash expenses Chi phí traû baèng tieàn khaùc
    641801 差旅費 CTAC PHI Mission fees Chi phí tieàn aên, tieàn xe ñi coâng taùc cuûa nhaân vieân bieân cheá chính thöùc (bao goàm chuû quaûn nöôùc ngoaøi)
    641802 交際費 PHI GTE Entertainment expenses Chi phí giao teá, tieáp khaùch, taëng quaø
    641803 促銷廣告 CP KMAI QC Promotion expenses Saûn phaåm khuyeán maõi; chi phí quaûng caùo treân baùo, xe ñaåy, tivi; in lòch, taøi lieäu
    641804 研究費 P NGHIEN CUU Research expenses chi phi nghien cuu de tang hieu suat cong viec hay nang cao san luong
(co the kiem tra tren bao cao hoac thuyet minh thuc nghiem kem theo)
    641805 教育訓練費 P.DAO TAO Training expenses Chi phí huaán luyeän ñaøo taïo cho nhaân vieân phaân xöôûng
    641806 贊助費 P/Tai tro Training expenses Kinh phí taøi trôï cho caùc cô quan, ñoaøn theå
    641809 其他費用 CPHI KHAC Other expenses Caùc loaïi phí khaùc
    642000 行政管理費用 CP QLDN Administrative expenses Caùc chi phí chung trong quaù trình kinh doanh, quaûn lyù vaø caùc hoaït ñoäng khaùc
    642100 人工費用 CP NVQL Office salaries Chi phí lieân quan ñeán tieàn löông cuûa nhaân vieân vaên phoøng keå caû caùn boä nöôùc ngoaøi
    642101 企管薪資 LUONG QLY Office salaries  Löông nhaân vieân vaên phoøng keå caû caùn boä nöôùc ngoaøi 
    642102 企管社保 BHXH QLY Social insurance expenses Baûo hieåm xaõ hoäi cuûa nhaân vieân vaên phoøng (15%) phaûi noäp theo quy ñònh cuûa nhaø nöôùc
    642103 企管醫保 BHYT QLY Health insurance expenses Baûo hieåm y teá cuûa nhaân vieân vaên phoøng (2%) phaûi noäp theo quy ñònh cuûa nhaø nöôùc
    642104 企管膳食 T.AN QLY Food expenses Phí khaåu phaàn aên, thöïc phaåm, gas ñeå naáu
    642200 物料費用 CP VLIEU QLY Consumable and office supplies Vaät duïng vaên phoøng vaø vaät lieäu ñeå söûa chöûa taøi saûn coà ñònh
    642201 燃料 CP NHIEN LIEU Fuel oil expenses Nhieân lieäu xe
    642202 修繕保養品 VL SCBD Maintaining & repairing expenses Vaät lieäu söûa chöõa taøi saûn coá ñònh
    642203 文具用品 VP PHAM Stationery Vaät duïng vaên phoøng nhö giaáy, vieát, keïp…
    642204 物料 VL KHAC Other materials Vaät lieäu khaùc
    642300 文房用具 CP DD VP Office supplies Chi phí coâng cuï phuïc vuï quaûn lyù
    642400 資產折舊 KHAO TSCD Depreciation Khaáu hao taøi saûn coá ñònh duøng cho quaûn lyù
    642500 稅捐、例費 THUE LPHI Taxes, fees & charges Caùc loaïi thueá vaø phí traû cho nhaø nöôùc
    642501 土地租金 THUE DAT Land - tax Thueá ñaùt
    642502 門牌稅 THUE MBAI License tax Thueá moân baøi
    642503 例費 L/P D/K/XE Transport registration fee Phí ñaêng kyù xe
    642600 備抵費用 CP DU PHONG Provision expenses Döï phoøng giaûm giaù haøng toàn kho, nôï khoù ñoøi…
    642601 備抵庫存降價 DPGGHTK Provision expenses for inventory Döï phoøng giaûm giaù haøng toàn kho
    642602 備抵壞帳 DPPTKD Provision expenses for bad debt Döï phoøng cho caùc khoaûn nôï khoù ñoøi
    642603 備抵離職 DP TCT/VIEC Provision expenses for bad debt Döï phoøng trôï caáp thoâi vieäc
    642700 勞務費用 CP DVU MNGOAI Service rendered by outsiders Caùc dòch vuï mua ngoaøi
    642701 運輸費 CP V.CHUYEN Transportation expenses Chi phí vaän chuyeån thuoäc boä phaän haønh chaùnh
    642702 郵電費 CP BUU DIEN Post charges Phí ñieän thoaïi, phí DHL
    642703 修繕費 CP S.CHUA Repairing expenses Phí söûa chöõa xe, maùy photo, maùy in, vi tính, vaät duïng vaên phoøng…
    642704 水電費 CP DIEN NUOC Water & electricity expenses Nöôùc mua ngoaøi ñeå söû duïng
642 800 642800 其他費用 CPHI KHAC Sundry cash expenses Chi phí traû baèng tieàn khaùc
642 801 642801 差旅費 CTAC PHI Mission fees Chi phí tieàn aên, tieàn xe ñi coâng taùc cuûa nhaân vieân bieân cheá chính thöùc (bao goàm chuû quaûn nöôùc ngoaøi)
642 802 642802 交際費 P GIAO TE Entertainment fees Chi phí giao teá, tieáp khaùch, taëng quaø
642 803 642803 贊助費 T TAI TRO Sponsoring expenses Kinh phí taøi trôï cho caùc cô quan, ñoaøn theå
642 804 642804 研究費 P NGHIEN CUU Research expenses Chi phí nghieân cöùu ñeå taêng hieäu suaát coâng vieäc hoaëc naâng cao saûn löôïng
642 805 642805 教育訓練費 P DAO TAO Training expenses Chi phí huaán luyeän ñaøo taïo cho nhaân vieân phaân xöôûng
642 806 642806 租金 CP THUE NGOAI HN Ha Noi rent expenses Chi phí thueâ vaên phoøng 
642 809 642809 雜項費用 CP KHAC Other sundry cash expenses Phí quaûn lyù taøu Thaønh Coâng, phí giaùm ñònh, haøng khoâng nhaäp kho…
711 000 711000 其他收入 TN KHAC Other income Caùc khoaûn thu veà pheá lieäu, thu cheânh leäch mua haøng, thu boài thöôøng…
811 000 811000 其他費用 CP KHAC Other expenses Chi phí khaùc
911 000 911000 經營結果 XD KQKD Income summary Xaùc ñònh KQSXKD