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

(一)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

    (二)公司已入帳而銀行尚未入帳

        1.在途存款

        2.未領支票

    (三)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

    (四)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

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

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