CHART OF ACCOUNTS

UNDER THE VIETNAMESE

ACCOUNTING SYSTEM
H THNG TI KHON K TON
DOANH NGHIP VIT NAM
February 2015

Code

Description

MS

Tn ti khon

Type 1

Current Assets

Loi
TK 1

Ti sn ngn hn

111

Cash on hand
1111 Vietnam Dong
1112 Foreign currencies
1113 Monetary Gold

111

Tin mt
1111 Tin Vit Nam
1112 Ngoi t
1113 Vng tin t

112

Cash in banks
1121 Vietnam Dong
1122 Foreign currencies
1123 Monetary Gold

112

Tin gi ngn hng

1121 Tin Vit Nam
1122 Ngoi t
1123 Vng tin t

113

Cash in transit
1131 Vietnam Dong
1132 Foreign currencies

113

Tin ang chuyn

1131 Tin Vit Nam
1132 Ngoi t

121

Trading securities
1211 Shares
1212 Bonds
1218 Other securities and
financial instruments

121

Chng khon kinh doanh

1211 C phiu
1212 Tri phiu
1218 Chng khon v cng c
ti chnh khc

128

Held to maturity investments

1281 Term deposits
1282 Bonds
1283 Lending loans
1288 Other held to maturity
investments

128

u t nm gi n ngy o hn
1281 Tin gi c k hn
1282 Tri phiu
1283 Cho vay
1288 Cc khon u t khc
nm gi n ngy o hn

131

Trade receivables

131

Phi thu ca khch hng

133

Deductible VAT
1331 VAT on purchase of goods
and services
1332 VAT on purchase of fixed
assets

133

Thu GTGT c khu tr

1331 Thu GTGT c khu tr
ca hng ho, dch v
1332 Thu GTGT c khu tr
ca ti sn c nh

136

Intra-company receivables
1361 Working capital provided to
sub-units
1362 Intra-company receivables
on foreign exchange
differences
1363 Intra-company receivables
on borrowing costs eligible
to be capitalized
1368 Other intra-company
receivables

136

Phi thu ni b
1361 Vn kinh doanh cc n
v trc thuc
1362 Phi thu ni b v chnh
lch t gi

01

1363 Phi thu ni b v chi ph

i vay iu kin c
vn ha
1368 Phi thu ni b khc

Code

Description

MS

Tn ti khon

Type 1

Current Assets (contd)

Loi
TK 1

Ti sn ngn hn (tt)

138

Other receivables
1381 Shortage of assets
awaiting resolution
1385 Receivables from
equitization
1388 Others

138

Phi thu khc

1381 Ti sn thiu ch x l

141

Advances

141

Tm ng

151

Goods to transit

151

Hng mua ang i ng

152

Raw materials

152

Nguyn liu, vt liu

153

Tools and supplies

1531 Tools and supplies
1532 Reusable packaging
materials
1533 Instruments for renting
1534 Equipment and spare parts
for replacement

153

Cng c, dng c
1531 Cng c, dng c
1532 Bao b lun chuyn

Work in progress

154

Chi ph sn xut, kinh doanh d

dang
1541 Xy lp
1542 Sn phm khc
1543 Dch v
1544 Chi ph bo hnh xy lp

Finished goods
1551 Finished products inventory
1557 Finished products - real
estates

155

Thnh phm
1551 Thnh phm nhp kho

156

Merchandise inventories
1561 Purchase costs
1562 Incidental purchase costs
1567 Properties held for sale

156

Hng ho
1561 Gi mua hng ho
1562 Chi ph thu mua hng ho
1567 Hng ha bt ng sn

157

Outward goods on consignment

157

Hng gi i bn

154

1541
1542
1543
1544
155

1385 Phi thu v c phn ha

1388 Phi thu khc

1533 dng cho thu

1534 Thit b, ph tng thay th

Construction contracts
Other products
Services
Warranty costs

1557 Thnh phm bt ng sn

02

Code

Description

MS

Tn ti khon

Type 1

Current Assets (contd)

Loi
TK 1

Ti sn ngn hn (tt)

158

Goods in bonded warehouse

158

Hng ha kho bo thu

161

Non-business expenditure out of

funds received from the State
1611 Expenditure brought forward
1612 Expenditure of current year

161

Chi s nghip

171

Government bonds purchased

for resale

171

Giao dch mua bn li tri phiu

chnh ph

Type 2

Non-curent Assets

Loi
TK 2

Ti sn di hn

211

Tangible fixed assets

211

Ti sn c nh hu hnh

1611 Chi s nghip nm trc

1612 Chi s nghip nm nay

2111 Buildings and structures

2112 Machinery and equipment
2113 Means of transportation
and transmission
2114 Office equipment and
furniture
2115 Perennial plants, working
animals and farm livestocks
2118 Other fixed assets

2111 Nh ca, vt kin trc

2112 My mc, thit b
2113 Phng tin vn ti,
truyn dn
2114 Thit b, dng c qun l
2115 Cy lu nm, sc vt lm
vic v cho sn phm
2118 Ti sn c nh khc

212

Finance lease fixed assets

2121 Finance lease tangible
fixed assets
2122 Finance lease intangible
fixed assets

212

Ti sn c nh thu ti chnh
2121 TSC hu hnh thu ti
chnh
2122 TSC v hnh thu ti
chnh

213

Intangible fixed assets

2131 Land use rights
2132 Copyrights
2133 Patents and inventions
2134 Product labels and
trademarks
2135 Computer software
2136 Licences and franchises

213

Ti sn c nh v hnh
2131 Quyn s dng t
2132 Quyn pht hnh
2133 Bn quyn, bng sng ch
2134 Nhn hiu, tn thng mi

2138 Other intangible fixed assets

03

2135 Chng trnh phn mm

2136 Giy php v giy php
nhng quyn
2138 Ti sn c nh v hnh khc

Code

Description

MS

Tn ti khon

Type 2

Non-curent Assets (contd)

Loi
TK 2

Ti sn di hn (tt)

214

Depreciation of fixed assets

2141 Depreciation of tangible
fixed assets
2142 Depreciation of finance
lease fixed assets
2143 Amortisation of intangible
assets
2147 Depreciation of investment
properties

214

Hao mn ti sn c nh
2141 Hao mn TSC hu hnh

217

Investment properties

217

Bt ng sn u t

221

Investments in subsidiaries

221

u t vo cng ty con

222

Investments in joint ventures and

associates

222

u t vo cng ty lin doanh,

lin kt

228

Other investments
2281 Investments in equity of
other entities
2288 Other investments

228

u t khc
2281 u t gp vn vo n
v khc
2288 u t khc

229

Allowance for impairment of

assets (credit balance)
2291 Allowances for decline in
value of trading securities
2292 Allowances for impairment
of investments in other
entities
2293 Allowances for doubtful
debts
2294 Allowances for inventories

229

D phng tn tht ti sn (d c)

Construction in progress
2411 Fixed assets prior to
commissioning
2412 Construction works

241

241

2142 Hao mn TSC thu ti

chnh
2143 Hao mn TSC v hnh
2147 Hao mn bt ng sn
u t

2291 D phng gim gi chng

khon kinh doanh
2292 D phng tn tht u t
vo n v khc
2293 D phng phi thu kh i
2294 D phng gim gi hng
tn kho
Xy dng c bn d dang
2411 Mua sm TSC
2412 Xy dng c bn

2413 Major repairs of fixed

assets

2413 Sa cha ln TSC

242

Prepaid expenses

242

Chi ph tr trc

243

Deferred tax assets

243

Ti sn thu thu nhp hon li

244

Mortgage, collaterals and

deposits

244

Cm c, th chp, k qu, k
cc

04

Code

Description

MS

Tn ti khon

Type 3

Liabilities

Loi
TK 3

N phi tr

331

Trade payables

331

Phi tr cho ngi bn

333

Taxes and other payables to

State Budget
3331 Value Added Tax (VAT)
33311 Output VAT
33312 VAT on imported
goods

333

Thu v cc khon phi np Nh

nc
3331 Thu GTGT phi np
33311 Thu GTGT u ra
33312 Thu GTGT hng
nhp khu
3332 Thu tiu th c bit
3333 Thu xut, nhp khu
3334 Thu thu nhp doanh
nghip
3335 Thu thu nhp c nhn
3336 Thu ti nguyn

3332 Special consumption tax

3333 Import and export tax
3334 Corporate income tax
3335 Personal income tax
3336 Tax on use of natural
resources
3337 Land and housing tax, and
rental charges
3338 Environment protection tax
and other taxes
33381 Environment
protection tax
33382 Other taxes

3337 Thu nh t, tin thu t

3338 Thu bo v mi trng
v cc loi thu khc
33381 Thu bo v mi
trng
33382 Cc loi thu khc
3339 Ph, l ph v cc khon
phi np khc

3339 Fees, charges and other

payables
334

Payables to employees
3341 Payables to staff
3348 Payables to others

334

Phi tr ngi lao ng

3341 Phi tr cng nhn vin
3348 Phi tr ngi lao ng
khc

335

Accrued expenses

335

Chi ph phi tr

336

Intra-company payables
3361 Intra-company payables for
operating capital received
3362 Intra-company payables
for foreign exchange
differences
3363 Intra-company payables for
borrowing costs eligible to
be capitalized

336

Phi tr ni b
3361 Phi tr ni b v vn kinh
doanh
3362 Phi tr ni b v chnh
lch t gi

3368 Other intra-company

payables

05

3363 Phi tr ni b v chi ph

i vay iu kin c
vn ho
3368 Phi tr ni b khc

Code

Description

MS

Tn ti khon

Type 3

Liabilities (contd)

Loi
TK 3

N phi tr (tt)

337

Progress billings

337

Thanh ton theo tin k

hoch hp ng xy dng

338

Other payables
3381 Surplus of assets awaiting
resolution
3382 Trade union fees
3383 Social insurance
3384 Health insurance
3385 Payables on equitization
3386 Unemployment insurance
3387 Unearned revenue
3388 Others

338

Phi tr, phi np khc

3381 Ti sn tha ch gii
quyt
3382 Kinh ph cng on
3383 Bo him x hi
3384 Bo him y t
3385 Phi tr v c phn ha
3386 Bo him tht nghip
3387 Doanh thu cha thc hin
3388 Phi tr, phi np khc

341

Borrowings and finance lease

liabilities
3411 Borrowing loans
3412 Finance lease liabilities

341

Vay v n thu ti chnh

Issued Bonds
3431 Ordinary bonds
34311 Par value of bonds
34312 Bond discounts

343

Tri phiu pht hnh

3431 Tri phiu thng
34311 Mnh gi tri phiu
34312 Chit khu tri
phiu
34313 Ph tri tri phiu
3432 TrI phiu chuyn i

343

3411 Cc khon i vay

3412 N thu ti chnh

34313 Bond premiums

3432 Convertible bonds
344

Deposits received

344

Nhn k qu, k cc

347

Deferred tax liabilities

347

Thu thu nhp hon li phi tr

352

Provisions
3521 Product warranty
provisions
3522 Construction warranty
provisions
3523 Enterprise restructuring
provisions
3524 Other provisions

352

D phng phi tr
3521 D phng bo hnh sn
phm hng ha
3522 D phng bo hnh cng
trnh xy dng
3523 D phng ti c cu
doanh nghip
3524 Qy thng ban qun l
iu hnh cng ty

06

Code

Description

MS

Tn ti khon

Type 3

Liabilities (contd)

Loi
TK 3

N phi tr (tt)

353

Bonus and welfare fund

3531 Bonus fund
3532 Welfare fund
3533 Welfare fund used for fixed
asset acquisitions
3534 Management bonus fund

353

Qu khen thng, phc li

3531 Qu khen thng
3532 Qu phc li
3533 Qu phc li hnh
thnh TSC
3534 Qu thng ban iu hnh

356

Science and technology

development fund
3561 Science and technology
development fund
3562 Science and technology
development fund used for
fixed asset acquisition

356

Qu pht trin khoa hc v cng

ngh
3561 Qu pht trin khoa hc v
cng ngh
3562 Qu pht trin khoa hc v
cng ngh hnh thnh
TSC

357

Price stabilization fund

357

Qu bnh n gi

Type 4

Owners Equity

Loi
TK 4

Vn ch s hu

Owners invested equity

411

Vn u t ca ch s hu

411

4111 Contributed capital

4111 Vn gp ca ch s hu

41111 Ordinary shares

with voting rights

41111 C phiu ph thng

c quyn biu
quyt

41112 Preference shares

4112 Capital surplus
4113 Conversion options on
convertible bonds
4118 Other capital

41112 C phiu u i
4112 Thng d vn c phn
4113 Quyn chn chuyn i
tri phiu
4118 Vn khc

412

Differences upon asset

revaluation

412

Chnh lch nh gi li ti sn

413

Exchange rate differences

4131 Exchange rate differences
upon revaluation of monetary
items denominated in foreign
currency
4132 Exchange rate differences
in pre-operating period

413

Chnh lch t gi hi oi
4131 Chnh lch t gi do nh
gi li cc khon mc tin
t c gc ngoi t

07

4132 Chnh lch t gi hi oi

trong giai on trc hot
ng

Code

Description

MS

Tn ti khon

Type 4

Owners Equity (contd)

Loi
TK 4

Vn ch s hu (tt)

414

Investment and development fund

414

Qu u t pht trin

417

Enterprise reorganization
assistance fund

417

Qu h tr sp xp doanh
nghip

418

Other equity funds

418

Cc qu khc thuc vn ch s
hu

419

Treasury shares

419

C phiu qu

421

Undistributed profit after tax

421

Li nhun sau thu cha phn

phi
4211 Li nhun sau thu cha
phn phi nm trc
4212 Li nhun sau thu cha
phn phi nm nay

4211 Undistributed profit after

tax brought forward
4212 Undistributed profit (loss)
after tax for the current
year
441

Capital expenditure funds

441

Ngun vn u t xy dng c
bn

461

Non-business funds
4611 Non-business funds
bought forward
4612 Non-business funds for
current year

461

Ngun kinh ph s nghip

4611 Ngun kinh ph s nghip
nm trc
4612 Ngun kinh ph s nghip
nm nay

466

Non-business funds used for

fixed asset acquisitions

466

Ngun kinh ph s nghip

hnh thnh TSC

Type 5

Revenue

Loi
TK 5

Doanh thu

511

Revenues

511

Doanh thu bn hng v cung cp

dch v
5111 Doanh thu bn hng ho

5111 Revenue from sales of

merchandises
5112 Revenue from sales of
finished goods
5113 Revenue from services
rendered
5114 Revenue from government
grants
5117 Revenue from investment
properties
5118 Other revenue

5112 Doanh thu bn cc thnh

phm
5113 Doanh thu cung cp dch
v
5114 Doanh thu tr cp, tr gi
5117 Doanh thu kinh doanh bt
ng sn u t
5118 Doanh thu khc

08

Code

Description

MS

Tn ti khon

Type 5

Revenue (contd)

Loi
TK 5

Doanh thu (tt)

515

Financial income

515

Doanh thu hot ng ti chnh

521

Revenue deductions
5221 Trade discounts
5222 Sales returns
5223 Sales rebates

521

Cc khon gim tr doanh thu

5221 Chit khu thng mi
5222 Hng bn b tr li
5223 Gim gi hng bn

Type 6

Costs of Production &

Business

Loi
TK 6

Chi ph sn xut, kinh doanh

611

Purchases (used for periodic

inventory systems)
6111 Purchases of raw materials
6112 Purchases of goods

611

Mua hng (p dng cho phng

php kim k nh k)
6111 Mua nguyn liu, vt liu
6112 Mua hng ho

621

Direct raw material costs

621

Chi ph nguyn liu, vt liu trc

tip

622

Direct labour costs

622

Chi ph nhn cng trc tip

623

Costs of construction machinery

6231 Labour costs
6232 Material costs
6233 Tools and instruments
6234 Depreciation expense

623

Chi ph s dng my thi cng

6231 Chi ph nhn cng
6232 Chi ph nguyn, vt liu
6233 Chi ph dng c sn xut
6234 Chi ph khu hao my thi
cng
6237 Chi ph dch v mua ngoi
6238 Chi ph bng tin khc

627

Chi ph sn xut chung

6271 Chi ph nhn vin phn
xng
6272 Chi ph nguyn, vt liu
6273 Chi ph dng c sn xut
6274 Chi ph khu hao TSC
6277 Chi ph dch v mua ngoi
6278 Chi ph bng tin khc

6237 Outside services

6238 Other expenses
627

Factory overheads
6271 Factory staff costs
6272 Material costs
6273 Tools and instruments
6274 Fixed asset depreciation
6277 Outside services
6278 Other expenses

631

Production costs

631

Gi thnh sn xut

632

Costs of goods sold

632

Gi vn hng bn

635

Financial expenses

635

Chi ph ti chnh

09

Code

Description

MS

Tn ti khon

Type 6

Costs of Production &

Business (contd)

Loi
TK 6

Chi ph sn xut, kinh doanh

(tt)

641

Selling expenses
6411 Staff expenses
6412 Materials and packing
materials
6413 Tools and instruments
6414 Fixed asset depreciation
6415 Warranty expenses
6417 Outside services
6418 Other expenses

641

Chi ph bn hng
6411 Chi ph nhn vin
6412 Chi ph nguyn vt liu,
bao b
6413 Chi ph dng c, dng
6414 Chi ph khu hao TSC
6415 Chi ph bo hnh
6417 Chi ph dch v mua ngoi
6418 Chi ph bng tin khc

642

General administration expenses

6421 Staff expenses
6422 Office supply expenses
6423 Office equipment expenses
6424 Fixed asset depreciation
6425 Taxes, fees and charges
6426 Provision expenses
6427 Outside services
6428 Other expenses

642

Chi ph qun l doanh nghip

6421 Chi ph nhn vin qun l
6422 Chi ph vt liu qun l
6423 Chi ph dng vn phng
6424 Chi ph khu hao TSC
6425 Thu, ph v l ph
6426 Chi ph d phng
6427 Chi ph dch v mua ngoi
6428 Chi ph bng tin khc

Type 7

Other Income

Loi
TK 7

Thu nhp khc

711

Other income

711

Thu nhp khc

Type 8

Other Expenses

Loi
TK 8

Chi ph khc

811

Other expenses

811

Chi ph khc

821

Income tax expense (benefit)

821

Chi ph thu thu nhp doanh

nghip
8211 Chi ph thu thu nhp
doanh nghip hin hnh
8212 Chi ph thu thu nhp
doanh nghip hon li

8211 Current tax expense

8212 Deferred tax expense
(benefit)
Type 9

Income Summary

Loi
TK 9

Xc nh kt qu kinh doanh

911

Income summary

911

Xc nh kt qu kinh doanh

10

KPMG in Vietnam is located at the

following addresses:
Hanoi
46th Floor, Keangnam Hanoi Landmark
Tower 72 Building, Lot E6, Pham Hung
Street, Me Tri, South Tu Liem, Hanoi.
Tel: +84 (4) 3946 1600
Fax: +84 (4) 3946 1601
E-mail: kpmghanoi@kpmg.com.vn
Ho Chi Minh City
10th Floor, Sun Wah Tower,
115 Nguyen Hue Street, District 1,
Ho Chi Minh City.
Tel: +84 (8) 3821 9266
Fax: +84 (8) 3821 9267
E-mail: kpmghcmc@kpmg.com.vn
kpmg.com.vn

Sources of reference:
Circular No. 200/2014/TT-BTC dated 22 December 2014 of the Ministry of Finance
Ngun tham kho:
Thng t s 200/2014/TT-BTC ngy 22 thng 12 nm 2014 ca B Ti chnh
Exchange rate differences upon revaluation of monetary items denominated in foreign currency
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