Accounting entry: - bt ton Accrued expenses - Chi ph phi tr Accumulated: - ly k Advance clearing transaction: - quyt ton tm ng (???

) Advanced payments to suppliers - Tr trc ngi bn Advances to employees - Tm ng Assets - Ti sn Assets liquidation: - thanh l ti sn Balance sheet - Bng cn i k ton Bookkeeper: - ngi lp bo co Capital construction: - xy dng c bn Cash - Tin mt Cash at bank - Tin gi ngn hng Cash in hand - Tin mt ti qu Cash in transit - Tin ang chuyn Check and take over: - nghim thu Construction in progress - Chi ph xy dng c bn d dang Cost of goods sold - Gi vn bn hng Current assets - Ti sn lu ng v u t ngn hn Current portion of long-term liabilities - N di hn n hn tr Deferred expenses - Chi ph ch kt chuyn Deferred revenue - Ngi mua tr tin trc Depreciation of fixed assets - Hao mn ti sn c nh hu hnh Depreciation of intangible fixed assets - Hoa mn ti sn c nh v hnh Depreciation of leased fixed assets - Hao mn ti sn c nh thu ti chnh Equity and funds - Vn v qu Exchange rate differences - Chnh lch t gi Expense mandate: - y nghim chi Expenses for financial activities - Chi ph hot ng ti chnh Extraordinary expenses - Chi ph bt thng Extraordinary income - Thu nhp bt thng Extraordinary profit - Li nhun bt thng Figures in: millions VND - n v tnh: triu ng Financial ratios - Ch s ti chnh Financials - Ti chnh Finished goods - Thnh phm tn kho Fixed asset costs - Nguyn gi ti sn c nh hu hnh Fixed assets - Ti sn c nh General and administrative expenses - Chi ph qun l doanh nghip Goods in transit for sale - Hng gi i bn Gross profit - Li nhun tng Gross revenue - Doanh thu tng Income from financial activities - Thu nhp hot ng ti chnh Income taxes - Thu thu nhp doanh nghip Instruments and tools - Cng c, dng c trong kho Intangible fixed asset costs - Nguyn gi ti sn c nh v hnh Intangible fixed assets - Ti sn c nh v hnh Intra-company payables - Phi tr cc n v ni b Inventory - Hng tn kho Investment and development fund - Qu u t pht trin Itemize: - m tiu khon Leased fixed asset costs - Nguyn gi ti sn c nh thu ti chnh Leased fixed assets - Ti sn c nh thu ti chnh Liabilities - N phi tr Long-term borrowings - Vay di hn Long-term financial assets - Cc khon u t ti chnh di hn -

Long-term liabilities - N di hn Long-term mortgages, collateral, deposits - Cc khon th chp, k cc, k qu di hn Long-term security investments - u t chng khon di hn Merchandise inventory - Hng ho tn kho Net profit - Li nhun thun Net revenue - Doanh thu thun Non-business expenditure source - Ngun kinh ph s nghip Non-business expenditure source, current year - Ngun kinh ph s nghip nm nay Non-business expenditure source, last year - Ngun kinh ph s nghip nm trc Non-business expenditures - Chi s nghip Non-current assets - Ti sn c nh v u t di hn Operating profit - Li nhun t hot ng SXKD Other current assets - Ti sn lu ng khc Other funds - Ngun kinh ph, qu khc Other long-term liabilities - N di hn khc Other payables - N khc Other receivables - Cc khon phi thu khc Other short-term investments - u t ngn hn khc Owners equity - Ngun vn ch s hu Payables to employees - Phi tr cng nhn vin Prepaid expenses - Chi ph tr trc Profit before taxes - Li nhun trc thu Profit from financial activities - Li nhun t hot ng ti chnh Provision for devaluation of stocks - D phng gim gi hng tn kho Purchased goods in transit - Hng mua ang i trn ng Raw materials - Nguyn liu, vt liu tn kho Receivables - Cc khon phi thu Receivables from customers - Phi thu ca khch hng Reconciliation: - i chiu Reserve fund - Qu d tr Retained earnings - Li nhun cha phn phi Revenue deductions - Cc khon gim tr Sales expenses - Chi ph bn hng Sales rebates - Gim gi bn hng Sales returns - Hng bn b tr li Short-term borrowings - Vay ngn hn Short-term investments - Cc khon u t ti chnh ngn hn Short-term liabilities - N ngn hn Short-term mortgages, collateral, deposits - Cc khon th chp, k cc, k qu ngn hn Short-term security investments - u t chng khon ngn hn Stockholders equity - Ngun vn kinh doanh Surplus of assets awaiting resolution - Ti sn tha ch x l Tangible fixed assets - Ti sn c nh hu hnh Taxes and other payables to the State budget - Thu v cc khon phi np nhnc Total assets - Tng cng ti sn Total liabilities and owners equity - Tng cng ngun vn Trade creditors - Phi tr cho ngi bn Treasury stock - C phiu qu Welfare and reward fund - Qu khen thng v phc li Work in progress - Chi ph sn xut kinh doanh d dang -================================CC THUT NG CHUNG (THE GENERAL TERMS)

Types of Accounts: Cc loi ti khon k ton Account Type 1: Short-term assetsLoi ti khon 1: Ti sn ngn hn Account Type 2: Long-term assetsLoi ti khon 2: Ti sn di hn Account Type 3: LiabilitiesLoi ti khon 3: N phi tr Account Type 4: Equity-Loi ti khon 4: Vn ch s hu Account Type 5: RevenueLoi ti khon 5: Doanh thu Account Type 6: Production costs, businessLoi ti khon 6: Chi ph sn xut, kinh doanh Account Type 7: Other income-Loi ti khon 7: Thu nhp khc Account Type 8: Other expensesLoi ti khon 8: Chi ph khc Account Type 9: Determining business resultsLoi ti khon 9: Xc nh kt qu kinh doanh Account Type 0: Balance sheet accountsLoi ti khon 0: Ti khon ngoi bng . -====================================THEO BNG CN I CHI TIT (THE DETAILED BALANCE SHEET) 111 Cash on hand - > Tin mt 1111 Vietnam dong - > Tin Vit Nam 1112 Foreign currency - > Ngoi t 1113 Gold, metal, precious stone - > Vng bc, kim kh qu, qu 112 Cash in bank - > Tin gi ngn hng / Details for each bank account - > / Chi tit theo tng ngn hng 1121 Vietnam dong - > Tin Vit Nam 1122 Foreign currency - > Ngoi t 1123 Gold, metal, precious stone - > Vng bc, kim kh qu, qu 113 Cash in transit - > Tin ang chuyn 1131 Vietnam dong - > Tin Vit Nam 1132 Foreign currency - > Ngoi t 121 Short term securities investment - > u t chng khon ngn hn 1211 Stock - > C phiu 1212 Bond, treasury bill, exchange bill - > Tri phiu, tn phiu, k phiu 128 Other short term investment - > u t ngn hn khc 1281 Time deposits - > Tin gi c k hn 1288 Other short term investment - > u t ngn hn khc 129 Provision short term investment - > D phng gim gi u t ngn hn 131 Receivables from customers - > Phi thu ca khch hng / Details as each customer - > / Chi tit theo i tng 133 VAT deducted - > Thu GTGT c khu tr 1331 VAT deducted of goods, services - > Thu GTGT c KT ca hng ho, dch v 1332 VAT deducted of fixed assets - > Thu GTGT c khu tr ca TSC 136 Internal Receivables - > Phi thu ni b 1361 Working capital from sub-units - > Vn kinh doanh cc n v trc thuc 1368 Other internal receivables. - > Phi thu ni b khc 138 Other receivables - > Phi thu khc 1381 Shortage of assets awaiting resolution - > Ti sn thiu ch x l

1385 Privatisation receivables - > Phi thu v c phn ho 1388 Other receivables - > Phi thu khc 139 Provision for bad receivables - > D phng phi thu kh i - > (Chi tit theo i tng) 141 Advances (detailed by receivers) - > Tm ng 142 Short-term prepaid expenses - > Chi ph tr trc ngn hn 144 Mortage, collateral & short term deposits - > Cm c, k cc, k qu ngn hn 151 Purchased goods in transit - > Hng mua ang i trn ng - > (Chi tit theo yu cu qun l) 152 Raw materials - > Nguyn liu, vt liu 153 Instrument & tools - > Cng c, dng c 154 Cost for work in process - > Chi ph sn xut, kinh doanh d dang 155 Finished products - > Thnh phm 156 Goods - > Hng ha 1561 Purchase rate - > Gi mua hng ha 1562 Cost for purchase - > Chi ph thu mua hng ha 1567 Real estate - > Hng ho bt ng sn 157 Entrusted goods for sale - > Hng gi i bn 158 Goods in tax-suspension warehouse - > Hng ho kho bo thu / Applied for the companies which have Tax-suspension warehouse - > / n v XNK c lp kho bo thu 159 Provision for devaluation of stocks - > D phng gim gi hng tn kho 161 Administrative expenses - > Chi s nghip 1611 Administrative expenses for previous year - > Chi s nghip nm trc 1612 Administrative expenses for current - > Chi s nghip nm nay . TI SN DI HN (LONG-TERM ASSETS) 211 Tangible fixed assets - > Ti sn c nh hu hnh 2111 Building & architectonic model - > Nh ca, vt kin trc 2112 Equipment & machine - > My mc, thit b 2113 Transportation & transmit instrument - > Phng tin vn ti, truyn dn 2114 Instruments & tools for management - > Thit b, dng c qun l 2115 Long term trees, working & killed animals - > Cy lu nm, sc vt lm vic v cho sn phm 2118 Other fixed assets - > Ti sn c nh khc 212 Fixed assets of finance leasing - > Ti sn c nh thu ti chnh 213 Intangible fixed assets - > Ti sn c nh v hnh 2131 Land using right - > Quyn s dng t 2132 Establishment & productive right - > Quyn pht hnh 2133 Patents & creations - > Bn quyn, bng sng ch 2134 Trademark - > Nhn hiu hng ho 2135 Software - > Phn mm my vi tnh 2136 License & concession license - > Giy php v giy php nhng quyn 2138 Other intangible fixed assets - > TSC v hnh khc 214 Depreciation of fixed assets - > Hao mn ti sn c nh

2141 Tangible fixed assets depreciation - > Hao mn TSC hu hnh 2142 Financial leasing fixed assets depreciation - > Hao mn TSC thu ti chnh 2143 Intangible fixed assets depreciation - > Hao mn TSC v hnh 2147 Investment real estate depreciation - > Hao mn bt ng sn u t 217 Investment real estate - > Bt ng sn u t 221 Investment in equity of subsidiaries - > u t vo cng ty con 222 Joint venture capital contribution - > Vn gp lin doanh 223 Investment in joint-venture - > u t vo cng ty lin kt 228 Other long term investments - > u t di hn khc 2281 Stocks - > C phiu 2282 Bonds - > Tri phiu 2288 Other long-term investment - > u t di hn khc 229 Provision for long term investment devaluation - > D phng gim gi u t di hn 241 Capital construction in process - > Xy dng c bn d dang 2411 Fixed assets purchases - > Mua sm TSC 2412 Capital construction - > Xy dng c bn 2413 Major repair of fixed assets - > Sa cha ln ti sn c nh 242 Long-term prepaid expenses - > Chi ph tr trc di hn 243 Deffered income tax assets - > Ti sn thu thu nhp hon li 244 Long term collateral & deposit - > K qu, k cc di hn . N PHI TR LIABILITIES (Chi tit theo i tng) 311 Short-term loan - > Vay ngn hn 315 Long term loans due to date - > N di hn n hn phi tr 333 Taxes and payable to state budget - > Thu v cc khon phi np Nh nc 3331 Value Added Tax (VAT) - > Thu gi tr gia tng phi np 33311 VAT output - > Thu GTGT u ra 33312 VAT for imported goods - > Thu GTGT hng nhp khu 3332 Special consumption tax - > Thu tiu th c bit 3333 Import & export duties - > Thu xut, nhp khu 3334 Profit tax - > Thu thu nhp doanh nghip 3335 Personal income tax - > Thu thu nhp c nhn 3336 Natural resource tax - > Thu ti nguyn 3337 Land & housing tax, land rental charges - > Thu nh t, tin thu t 3338 Other taxes - > Cc loi thu khc 3339 Fee & charge & other payables - > Ph, l ph v cc khon phi np khc 334 Payable to employees - > Phi tr ngi lao ng 3341 Payable to employees - > Phi tr cng nhn vin 3348 Payable to other employees - > Phi tr ngi lao ng khc 335 Accruals - > Chi ph phi tr 336 Intercompany payable - > Phi tr ni b 337 Construction contract progress payment due to customers - > Thanh ton theo tin k hoch hp ng xy dng - > DN xy lp c thanh ton theo TKH

338 Other payable - > Phi tr, phi np khc 3381 Surplus assets awaiting for resolution - > Ti sn tha ch gii quyt 3382 Trade Union fees - > Kinh ph cng on 3383 Social insurance - > Bo him x hi 3384 Health insurance - > Bo him y t 3385 Privatization payable - > Phi tr v c phn ho 3386 Short-term deposits received - > Nhn k qu, k cc ngn hn 3387 Unrealized turnover - > Doanh thu cha thc hin 3388 Other payable - > Phi tr, phi np khc 341 Long-term borrowing - > Vay di hn 342 Long-term liabilites - > N di hn 343 Issued bond - > Tri phiu pht hnh 3431 Bond face value - > Mnh gi tri phiu 3432 Bond discount - > Chit khu tri phiu 3433 Additional bond - > Ph tri tri phiu 344 Long-term deposits received - > Nhn k qu, k cc di hn 347 Deferred income tax - > Thu thu nhp hon li phi tr 351 Provisions fund for severance allowances - > Qu d phng tr cp mt vic lm 352 Provisions for payables - > D phng phi tr . VN CH S HU RESOURCES 411 Working capital - > Ngun vn kinh doanh 4111 Paid-in capital - > Vn u t ca ch s hu 4112 Share premium Cng ty c phn - > Thng d vn c phn 4118 Other capital - > Vn khc 412 Differences upon asset revaluation - > Chnh lch nh gi li ti sn 413 Foreign exchange differences - > Chnh lch t gi hi oi 4131 Foreign exchange differences revaluation at the end fiscal year - > Chnh lch t gi hi oi nh gi li cui nm ti chnh 4132 Foreign exchange differences in period capital construction investment - > Chnh lch t gi hi oi trong giai on u t XDCB 414 Investment & development funds - > Qu u t pht trin 415 Financial reserve funds - > Qu d phng ti chnh 418 Other funds - > Cc qu khc thuc vn ch s hu 419 Stock funds - > C phiu qu 421 Undistributed earnings Cng ty c phn - > Li nhun cha phn phi 4211 Previous year undistributed earnings - > Li nhun cha phn phi nm trc 4212 This year undistributed earnings - > Li nhun cha phn phi nm nay 431 Bonus & welfare funds - > Qu khen thng, phc li 4311 Bonus fund - > Qu khen thng 4312 Welfare fund - > Qu phc li 4313 Welfare fund used to acquire fixed assets - > Qu phc li hnh thnh TSC 441 Construction investment fund p dng cho DNNN - > Ngun vn u t xy dng c bn 461 Budget resources Dng cho cc C.ty, TC.ty - > Ngun kinh ph s nghip

4611 Precious year budget resources c ngun kinh ph - > Ngun kinh ph s nghip nm trc 4612 This year budget resources - > Ngun kinh ph s nghip nm nay 466 Budget resources used to acquire fixed assets - > Ngun kinh ph hnh thnh TSC .. DOANH THU REVENUE 511 Sales Chi tit theo yu cu qun l - > Doanh thu bn hng v cung cp dch v 5111 Goods sale - > Doanh thu bn hng ha 5112 Finished product sale - > Doanh thu bn cc thnh phm 5113 Services sale p dng khi c bn hng ni b - > Doanh thu cung cp dch v 5114 Subsidization sale - > Doanh thu tr cp, tr gi 5117 Investment real estate sale - > Doanh thu kinh doanh bt ng sn u t 512 Internal gross sales - > Doanh thu bn hng ni b 5121 Goods sale - > Doanh thu bn hng ho 5122 Finished product sale - > Doanh thu bn cc thnh phm 5123 Services sale - > Doanh thu cung cp dch v 515 Financial activities income - > Doanh thu hot ng ti chnh 521 Sale discount - > Chit khu thng mi 531 Sale returns - > Hng bn b tr li 532 Devaluation of sale - > Gim gi bn hng 611 Purchase - > Mua hng 6111 Raw material purchases - > Mua nguyn liu, vt liu 6112 Goods purchases - > Mua hng ha 621 Direct raw materials cost - > Chi ph nguyn liu, vt liu trc tip 622 Direct labor cost - > Chi ph nhn cng trc tip 623 Executing machine using cost - > Chi ph s dng my thi cng - > (p dng cho n v xy lp / Applied for construction companies 6231 Labor cost - > Chi ph nhn cng 6232 Material cost - > Chi ph vt liu 6233 Production tool cost - > Chi ph dng c sn xut 6234 Executing machine depreciation - > Chi ph khu hao my thi cng 6237 Outside purchasing services cost - > Chi ph dch v mua ngoi 6238 Other cost Phng php kim k nh k - > Chi ph bng tin khc . CHI PH SN XUT KINH DOANH COST FOR PRODUCTION & BUSINESS 627 General operation cost - > Chi ph sn xut chung 6271 Employees cost - > Chi ph nhn vin phn xng 6272 Material cost - > Chi ph vt liu 6273 Production tool cost - > Chi ph dng c sn xut 6274 Fixed asset depreciation - > Chi ph khu hao TSC 6277 Outside purchasing services cost - > Chi ph dch v mua ngoi 6278 Other cost - > Chi ph bng tin khc 631 Production cost - > Gi thnh sn xut 632 Cost of goods sold - > Gi vn hng bn 635 Financial activities expenses - > Chi ph ti chnh

641 Selling expenses - > Chi ph bn hng 6411 Employees cost - > Chi ph nhn vin 6412 Material, packing cost - > Chi ph vt liu, bao b 6413 Tool cost - > Chi ph dng c, dng 6414 Fixed asset depreciation - > Chi ph khu hao TSC 6415 Warranty cost - > Chi ph bo hnh 6417 Outside purchasing services cost - > Chi ph dch v mua ngoi 6418 Other cost - > Chi ph bng tin khc 642 General & administration expenses - > Chi ph qun l doanh nghip 6421 Employees cost - > Chi ph nhn vin qun l 6422 Tools cost Chi tit theo hot ng / Details as activities - > Chi ph vt liu qun l 6423 Stationery cost - > Chi ph dng vn phng 6424 Fixed asset depreciation - > Chi ph khu hao TSC 6425 Taxes, fees, charges - > Thu, ph v l ph / Details as activities - > / Chi tit theo hot ng 6426 Provision cost - > Chi ph d phng 6427 Outside purchasing services cost - > Chi ph dch v mua ngoi 6428 Other cost - > Chi ph bng tin khc . THU NHP KHC OTHER INCOME 711 Other income - > Thu nhp khc . CHI PH KHC OTHER EXPENSES 811 Other expenses - > Chi ph khc 821 Business Income tax charge - > Chi ph thu thu nhp doanh nghip 8211 Current business income tax charge - > Chi ph thu TNDN hin hnh / Details for management requirement - > / Chi tit theo yu cu qun l 8212 Deffered business income tax charge - > Chi ph thu TNDN hon li . XC NH KT QU KINH DOANH EVALUATION OF BUSINESS RESULTS 911 Evaluation of business results - > Xc nh kt qu kinh doanh . TI KHON NGOI BNG OFF BALANCE SHEET ITEMS 1 Operating lease assets - > Ti sn thu ngoi 2 Goods held under trust or for processing - > Vt t, hng ha nhn gi h, nhn gia cng 3 Goods received on consignment for sale, deposit - > Hng ho nhn bn h, nhn k gi, k cc 4 Bad debt written off - > N kh i x l 7 Foreign currencies - > Ngoi t cc loi 8 Enterprise, projec expenditure estimate - > D ton chi s nghip, d n