tai khoan ke toan qd 48, Chart of account Small & Medium Enterprises, TT200/2014
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Danh m畛c h畛 th畛ng ti kho畉n m畛i nh畉t theo quy畉t 畛nh 48, quy畉t 畛nh 48/2006/Q-BTC, qd 48, danh muc tai khoan ke toan moi nhat, h畛 th畛ng ti kho畉n theo q 48, he thong tai khoan ke toan qd 48, tai khoan ke toan qd 48, Chart of account Small & Medium Enterprises, TT200/2014
tai khoan ke toan qd 48, Chart of account Small & Medium Enterprises, TT200/2014
- 1. D畛ch v畛 k畉 to叩n V挑nh Ph叩t - Hotline 0917.876.660 DANH M畛C TI KHO畉N MaTK Cap1 MaTK Cap2 MaTK Cap3 TenTK Account Name TK 1: Ti s畉n ng畉n h畉n Type 1: Current assets 111 Ti畛n m畉t Cash on hand 1111 Ti畛n m畉t (VND) Vietnamese currency 1112 Ngo畉i t畛 c叩c lo畉i Foreign currency 1113 Vng b畉c, kim kh鱈, 叩 qu箪 Gold, silver, Precious Stone 112 Ti畛n g畛i NH Cash in bank/ Cash at bank 1121 Ti畛n g畛i NH (VND) Vietnamese currency 1122 Ngo畉i t畛 c叩c lo畉i Foreign currency 1123 Vng b畉c, kim kh鱈, 叩 qu箪 Gold, silver, Precious Stone 121 畉u t動 ti ch鱈nh ng畉n h畉n Short-term Security Investments 131 Ph畉i thu c畛a KH Accounts receivable/Trade receivables 1311 Ph畉i thu c畛a KH Accounts receivable 1312 KH 畛ng tr動畛c Trade receivables 133 Thu畉 GTGT 動畛c kh畉u tr畛 Deductible VAT 1331 Thu畉 GTGT c畛a HH DV 動畛c kh畉u tr畛 Deductible of Goods and services 1332 Thu畉 GTGT c畛a TSC 動畛c kh畉u tr畛 Deductible of None-current assets 138 Ph畉i thu kh叩c Other receivable 1381 Ti s畉n thi畉u ch畛 x畛 l箪 Pending shortage assets 1388 Ph畉i thu kh叩c Other receivable 141 T畉m 畛ng Advance to 142 CP tr畉 tr動畛c ng畉n h畉n Short-term Prepaid Expenses 1421 Chi ph鱈 tr畉 tr動畛c Prepaid expenses 1422 Chi ph鱈 ch畛 k畉t chuy畛n 152 Nguy棚n li畛u, v畉t li畛u Materials 153 C担ng c畛, d畛ng c畛 Tools, supplies The list of chart of account for smaill and medium enterprises (Ban hnh theo Q s畛 48/2006/Q-BTC ngy 14/09/2006 c畛a B畛 tr動畛ng BTC) http://ketoanthue365.com/ 1
- 2. D畛ch v畛 k畉 to叩n V挑nh Ph叩t - Hotline 0917.876.660 MaTK Cap1 MaTK Cap2 MaTK Cap3 TenTK Account Name 154 Chi ph鱈 s畉n xu畉t kinh doanh d畛 dang Work in process 1541 Chi ph鱈 nguy棚n li畛u, v畉t li畛u tr畛c ti畉p Direct raw materials cost 1542 Chi ph鱈 nh但n c担ng tr畛c ti畉p Direct labour cost 1547 Chi ph鱈 s畉n xu畉t chung Factory over head 15471 Chi ph鱈 nh但n vi棚n ph但n x動畛ng Factory staff costs 15472 Chi ph鱈 v畉t li畛u Material cost 15473 Chi ph鱈 d畛ng c畛 s畉n xu畉t Prodution tools and instrument cost 15474 Chi ph鱈 KHTSC Depreciation expenses 15477 Chi ph鱈 d畛ch v畛 mua ngoi Outside services bought expenses 15478 Chi ph鱈 b畉ng ti畛n kh叩c Other cash expenses 155 Thnh ph畉m Finished goods 156 Hng ho叩 Goods 1561 Gi叩 mua HH Purchase cost of merchandise 1562 CP thu mua HH Incidental purchase cost of merchandise 1567 Hng ho叩 b畉t 畛ng s畉n Properties Inventory (held for sale) 157 Hng g畛i i b叩n Consignment inventories 159 D畛 ph嘆ng gi畉m gi叩 hng t畛n kho Provision accounts/ Allowances for 1591 D畛 ph嘆ng gi畉m gi叩 畉u t動 ti ch鱈nh ng畉n h畉n Allowances for short-term invesments 1592 D畛 ph嘆ng ph畉i thu kh坦 嘆i Allowances for bad debts 1593 D畛 ph嘆ng gi畉m gi叩 hng t畛n kho Allowances for investories 161 Chi s畛 nghi畛p Non-business expenese from funds received from the Government 1611 Chi s畛 nghi畛p nm tr動畛c Expenses brought forward 1612 Chi s畛 nghi畛p nm nay Expenses of current year TK 2: Ti s畉n di h畉n Type 2: None-Current assets 211 Ti s畉n c畛 畛nh Tangible none-current assets 2111 Ti s畉n c畛 畛nh h畛u h狸nh Tangible none-current assets/ Fixed assets 21111 Nh c畛a, v畉t ki畉n tr炭c Buildings and structures 21112 M叩y m坦c, thi畉t b畛 Machinery and equipment 21113 Ph動董ng ti畛n v畉n t畉i, truy畛n d畉n Means of transportation and transmission 21114 Thi畉t b畛, d畛ng c畛 qu畉n l箪 Office euipment and furniture http://ketoanthue365.com/ 2
- 3. D畛ch v畛 k畉 to叩n V挑nh Ph叩t - Hotline 0917.876.660 MaTK Cap1 MaTK Cap2 MaTK Cap3 TenTK Account Name 21115 C但y l但u nm, s炭c v畉t lm vi畛c Perennial plants, working animails and farm livestocks 21118 TSC kh叩c Other fixed assets 2112 TSC thu棚 ti ch鱈nh None-current assets for Finance Leases 2113 TSC V担 h狸nh Intangible assets 21131 Quy畛n s畛 d畛ng 畉t Land use rights 21132 Quy畛n ph叩t hnh Copyrights 21133 B畉n quy畛n, b畉ng s叩ng ch畉 Patents and inventions 21134 Nh達n hi畛u hng ho叩 Trademarks, product labels 21135 Ph畉n m畛m m叩y vi t鱈nh Computer softwar 21136 Gi畉y ph辿p v gi畉y ph辿p nh動畛ng quy畛n Licences and franchises 21138 TSC v担 h狸nh kh叩c Other intangible assets 214 Hao m嘆n ti s畉n c畛 畛nh Accumulated Depreciation & Amortization 2141 Hao m嘆n ti s畉n c畛 畛nh h畛u h狸nh Accumulated Depreciation 2142 Hao m嘆n ti s畉n c畛 畛nh thu棚 ti ch鱈nh Accumulated Depreciation Finance Lease 2143 Hao m嘆n ti s畉n c畛 畛nh v担 h狸nh Accumulated Amortization 2147 Hao m嘆n b畉t 畛ng s畉n 畉u t動 Accumulated Depreciation of Investment Property 217 B畉t 畛ng s畉n 畉u t動 Invesment property 221 畉u t動 ti ch鱈nh di h畉n Long-term financial investments 2212 V畛n g坦p li棚n doanh Investment in Joint Ventures 2213 畉u t動 vo c担ng ty li棚n k畉t Investment in Associates/ Affiliates 2218 畉u t動 ti ch鱈nh di h畉n kh叩c Other long-term Investments 229 D畛 ph嘆ng gi畉m gi叩 畉u t動 di h畉n Allowance for long-term investments 241 X但y d畛ng c董 b畉n d畛 dang Construction in progress 2411 Mua s畉m TSC Fixed assets in perchasing 2412 X但y d畛ng c董 b畉n Construction in progress 2413 SC l畛n TSC Capitalised repairs/Major repairs 242 CP tr畉 tr動畛c di h畉n Long-term prepaid expenses 244 K箪 c動畛c, k箪 qu畛 di h畉n Long-term mortgage, guarantee deposits TK 3: N畛 ph畉i tr畉 Type 3: Liabilities 311 Vay ng畉n h畉n Short-term borrowing http://ketoanthue365.com/ 3
- 4. D畛ch v畛 k畉 to叩n V挑nh Ph叩t - Hotline 0917.876.660 MaTK Cap1 MaTK Cap2 MaTK Cap3 TenTK Account Name 315 N畛 di h畉n 畉n h畉n tr畉 Current portion of long-term debts 331 Ph畉i tr畉 cho ng動畛i b叩n Account payables 3311 Ph畉i tr畉 cho ng動畛i b叩n Account payables 3312 Tr畉 tr動畛c cho ng動畛i b叩n Pre-paid account payables 333 Thu畉 & c叩c kho畉n ph畉i n畛p NN Payable for Government 3331 Thu畉 GTGT ph畉i n畛p VAT payable 33311 Thu畉 GTGT 畉u ra Out-put VAT payable 33312 Thu棚 GTGT hng Nh畉p kh畉u VAT payable for imported goods 3332 Thu畉 ti棚u th畛 畉c bi畛t Special sales tax 3333 Thu畉 Xu畉t Nh畉p kh畉u Import and export duty 3334 Thu畉 TNDN Business income tax/ profit tax 3335 Thu畉 TNCN Personal/ employee income tax 3336 Thu畉 ti nguy棚n Tax on exploitation of natural resources 3337 Thu畉 nh 畉t, ti畛n thu棚 畉t Housing, land tax & land rental/ lease 3338 C叩c lo畉i thu畉 kh叩c Other tax 3339 Ph鱈, l畛 ph鱈 & c叩c kho畉n ph畉i n畛p kh叩c Other fees and licenses payable 334 Ph畉i tr畉 ng動畛i lao 畛ng Employee payables 335 Chi ph鱈 ph畉i tr畉 Accural expenses/ Expense payables 338 Ph畉i tr畉, ph畉i n畛p kh叩c Other payables 3381 Ti s畉n th畛a ch畛 gi畉i quy畉t Pending surplus assets 3382 Kinh ph鱈 c担ng on Trade union fee payable 3383 B畉o hi畛m x達 h担i Social insurance payable 3384 B畉o hi畛m y t畉 Health Insurance payable 3386 Nh畉n k箪 qu畛, k箪 c動畛c ng畉n h畉n Short-term received guarantee deposits 3387 DT ch動a th畛c hi畛n Unearned revenue 3388 Ph畉i tr畉, ph畉i n畛p kh叩c Other payables 3389 B畉o hi畛m th畉t nghi畛p unemployment insurance payable 341 Vay, n畛 di h畉n Long-term borrowing & debts 3411 Vay di h畉n Long-term borrowings 3412 N畛 di h畉n Long-term debts http://ketoanthue365.com/ 4
- 5. D畛ch v畛 k畉 to叩n V挑nh Ph叩t - Hotline 0917.876.660 MaTK Cap1 MaTK Cap2 MaTK Cap3 TenTK Account Name 3413 Tr叩i phi畉u ph叩t hnh Issued bonds/ Debentures 34131 M畛nh gi叩 tr叩i phi畉u Par value of issued bonds 34132 Chi畉t kh畉u tr叩i phi畉u Discounts on bonds/ debentures 34133 Ph畛 tr畛i tr叩i phi畉u Premium on bonds/ debentures 3414 Nh畉n k箪 qu畛, k箪 c動畛c di h畉n Long-term received guarantee deposits 351 Qu畛 d畛 ph嘆ng tr畛 c畉p m畉t vi畛c lm unemployment fund 352 D畛 ph嘆ng ph畉i tr畉 Provision payables 353 Qu畛 khen th動畛ng, ph炭c l畛i Bonus and welfare fund 3531 Qu畛 khen th動畛ng Bonus fund 3532 Qu畛 ph炭c l畛i Welfare fund 3533 Qu畛 ph炭c l畛i 達 h狸nh thnh TSC Welfare fund used for fixed asset acquisitions 3534 Qu畛 th動畛ng ban i畛u hnh c担ng ty Management bonus fund 356 Qu畛 ph叩t tri畛n khoa h畛c v c担ng ngh畛 Science and technology development fund 3561 Qu畛 ph叩t tri畛n khoa h畛c v c担ng ngh畛 Science and technology development fund 3562 Qu畛 ph叩t tri畛n khoa h畛c v c担ng ngh畛 達 h狸nh thnh TSC Science and technology development fund used for fixed asset acquisitions http://ketoanthue365.com/ 5
- 6. D畛ch v畛 k畉 to叩n V挑nh Ph叩t - Hotline 0917.876.660 MaTK Cap1 MaTK Cap2 MaTK Cap3 TenTK Account Name TK 4: V畛n ch畛 s畛 h畛u Type 4: OWNERS' EQUITY 411 Ngu畛n v畛n KD Owners' Equity/Equity/Capital 4111 V畛n 畉u t動 c畛a ch畛 s畛 h畛u Share capital/ Paid-in capital 4112 Th畉ng d動 v畛n c畛 ph畉n Surplus share capital/ Premium capital 4118 V畛n kh叩c Other capital 413 Ch棚nh l畛ch t畛 gi叩 h畛i o叩i Foreign exchange differrences 4131 Ch棚nh l畛ch t畛 gi叩 h畛i o叩i 叩nh gi叩 l畉i cu畛i nm ti ch鱈nh Foreign exchange differrences on revaluation at Year End 4132 Ch棚nh l畛ch t畛 gi叩 h畛i o叩i trong giai o畉n 畉u t動 XDCB Foreign exchange differrences during construction stage 418 C叩c qu畛 thu畛c v畛n ch畛 s畛 h畛u Other funds belongs to Equity 419 C畛 phi畉u qu畛 Treasury stocks 421 L畛i nhu畉n ch動a ph但n ph畛i Retained Earning/ Uncontributed profit 4211 L畛i nhu畉n nm tr動畛c Uncontributed profit of privious year 4212 L畛i nhu畉n nm nay Uncontributed profit of this year 431 Qu畛 khen th動畛ng, ph炭c l畛i Bonus, welfare fund 4311 Qu畛 khen th動畛ng Bonus fund 4312 Qu畛 ph炭c l畛i Welfare fund TK 5: Doanh thu Type 5: REVENUE 511 Doanh thu b叩n hng v cung c畉p d畛ch v畛 Sales revenue and service revenue 5111 DT b叩n hng ho叩 Revenue - Sales of Goods 5112 DT b叩n c叩c thnh ph畉m Revenue - Sales of Finished Goods 5113 DT cung c畉p d畛ch v畛 Revenue - Rendering services 5114 DT kh叩c Revenue - Others 5117 DT kinh doanh BS 畉u t動 Revenue - Investment property 515 DT ho畉t 畛ng ti ch鱈nh Revenue - Financing activities 521 C叩c kho畉n gi畉m tr畛 doanh thu Revenue deductions http://ketoanthue365.com/ 6
- 7. D畛ch v畛 k畉 to叩n V挑nh Ph叩t - Hotline 0917.876.660 MaTK Cap1 MaTK Cap2 MaTK Cap3 TenTK Account Name 5211 Chi畉t kh畉u th動董ng m畉i Sales discounts/ trade discounts 5212 Hng b叩n b畛 tr畉 l畉i Sales returns 5213 Gi畉m gi叩 hng b叩n Sales allowances TK 6: Chi ph鱈 s畉n xu畉t kinh doanh Type 6: PRODUCTION AND OPERATION EXPENSES 611 Mua hng Purchases 6111 Mua nguy棚n li畛u, v畉t li畛u Materials 6112 Mua hng ho叩 Goods 631 Gi叩 thnh s畉n xu畉t Manufacturing cost/ Production cost 632 Gi叩 v畛n hng b叩n Cost of Goods Sold/ Cost of Sales 635 Chi ph鱈 ti ch鱈nh Finance Expense/ Finance charge 642 Chi ph鱈 qu畉n l箪, kinh doanh Administrative & selling expenses 6421 Chi ph鱈 b叩n hng Selling expenses 64211 Chi ph鱈 NV b叩n hng Staff expenses 64212 Chi ph鱈 v畉t li畛u, bao b狸 Materials and packing materials 64213 Chi ph鱈 d畛ng c畛, 畛 d湛ng Tools and instruments expenses 64214 Chi ph鱈 KHTSC Depreciation expenses 64215 Chi ph鱈 b畉o hnh Warranty expenses 64217 Chi ph鱈 d畛ch v畛 mua ngoi Outside services bought expenses 64218 Chi ph鱈 b畉ng ti畛n kh叩c Other cash expenses 6422 Chi ph鱈 qu畉n l箪 doanh nghi畛p Administrative & General expenses 64221 Chi ph鱈 nh但n vi棚n qu畉n l箪 Staff expenses 64222 Chi ph鱈 v畉t li畛u qu畉n l箪 Office supply, spare par expenses 64223 Chi ph鱈 畛 d湛ng vn ph嘆ng Office tool expenses 64224 Chi ph鱈 KHTSC Depreciation expenses 64225 Thu畉, ph鱈 v l畛 ph鱈 Taxes, fees and charges 64226 Chi ph鱈 d畛 ph嘆ng Allowances & provision expenses 64227 Chi ph鱈 d畛ch v畛 mua ngoi Outside services bought expenses 64228 Chi ph鱈 b畉ng ti畛n kh叩c Other cash expenses TK 7: Thu nh畉p kh叩c Type 7: OTHER INCOMES 711 Thu nh畉p kh叩c Other incomes http://ketoanthue365.com/ 7
- 8. D畛ch v畛 k畉 to叩n V挑nh Ph叩t - Hotline 0917.876.660 MaTK Cap1 MaTK Cap2 MaTK Cap3 TenTK Account Name TK 8: Chi ph鱈 kh叩c Type 8: OTHER EXPENSES 811 Chi ph鱈 kh叩c Other expenses 821 8211 Chi ph鱈 thu畉 TNDN Profit tax expense TK 9: X叩c 畛nh k畉t qu畉 kinh doanh Type 9: INCOME SUMMARY 911 X叩c 畛nh k畉t qu畉 kinh doanh Income summary TK 0: Ti kho畉n ngo畉i b畉ng Type 0: OFF BANLANCE SHEET 001 Ti s畉n thu棚 ngoi Assets hired 002 V畉t t動, hng ho叩 nh畉n gi畛 h畛, nh畉n gia c担ng Goods keep on behalf of the others 003 Hng h坦a nh畉n b叩n h畛, nh畉n k箪 g畛i, k箪 c動畛c Consigned goods, reveived guarantee goods 004 N畛 kh坦 嘆i 達 x畛 l箪 Settled bad debt 007 Ngo畉i t畛 c叩c lo畉i Foreign currencies http://ketoanthue365.com/ 8
- 9. D畛ch v畛 k畉 to叩n V挑nh Ph叩t - Hotline 0917.876.660 MaTK Cap1 MaTK Cap2 MaTK Cap3 TenTK Account Name http://ketoanthue365.com/ 9
- 10. D畛ch v畛 k畉 to叩n V挑nh Ph叩t - Hotline 0917.876.660 MaTK Cap1 MaTK Cap2 MaTK Cap3 TenTK Account Name http://ketoanthue365.com/ 10