_越南會(huì)計(jì)科目編碼及定義(越_中_英文)對(duì)照表

1、VAS-VAS-會(huì)會(huì)計(jì)計(jì)科科目目編編碼碼及及定定義義對(duì)對(duì)照照表表總賬科目明細(xì)賬科目科目代號(hào)科目名稱科目名稱科目名稱實(shí)虛賬戶說(shuō)明G/LS/LCodea/c nameChinessa/c nameVietnama/c nameEnglishNotationDescriptionVietnamDescriptionEnglishDescriptionChinessNewaccount insystem111000111000現(xiàn)金TIEN MATCash onhandRTin mt dng mua hngho, nguynvt liu庫(kù)存之法定本位幣、當(dāng)?shù)赝ㄓ弥渌泿?、外?guó)貨幣、及與 貨幣具有同等效

2、力之銀行即期支票、匯票、旅行支票等。111100111100周轉(zhuǎn)越幣TM VNDCash (VND)RTin mt dng mua hngho, nguynvt liu112000112000銀存TGUIN.HANGCash inbankRTin gi NH凡存放于銀行、及其他金融機(jī)構(gòu)或郵局之國(guó)幣款項(xiàng)，可隨時(shí)112100112100銀存越幣TGNH VNDCash inbank (VND)RTin gi NH(VND)112200112200銀存外幣TGNHNG.TECash inbank(Foreigncurrency)RTng ngoi tgi N/Hng依管理外匯條例將本公司之外匯存放于

3、指定銀行，并隨時(shí)依法出售或匯出者皆屬之。113000113000在途款TIEND.CHUYENCash intransitRTin dangchuyn113100113100在途越幣TIEN DCVNDCash intransit(VND)RTng tin mtdang chuyn113200113200在途外幣TDC NG.TECash intransit(Foreigncurrency)RTng ngoi tdang chuyn131000131000應(yīng)收款P/THUK/HANGAccountreceivableRCc khonphi thu tkhch hng凡應(yīng)向客戶收取因出售產(chǎn)副品或

4、提供其他勞務(wù)等營(yíng)業(yè)收入所 發(fā)生之帳款屬之，應(yīng)收之?dāng)?shù)記入借方，收到或決定為壞帳之?dāng)?shù)記入貸方，其借方余額表示應(yīng)收帳款之總額。131100131100應(yīng)收款P/THUK/HANGAccountreceivable -tradeRCc khonphi thu tkhch hng131200131200預(yù)收款N/MUATRA TRCollection inadvanceRTng tinngi mua trtrc133000133000進(jìn)項(xiàng)稅VATD.K.TRUDeductibleVATRTng thuGTGT ckhu tr khimua vt t,hng ho,trang thitb133100133

5、100進(jìn)項(xiàng)稅VAT DKTHHDVDeductibleVAT ofgoods andservicesRTng tinthu GTGTca hng homua vo 133200133200進(jìn)項(xiàng)稅VATDKT TSCDVAT DKTTSCDDeductibleVAT offixed assetsRTng thuGTGT ckhu tr camy mc,thit b136000136000內(nèi)部應(yīng)收P/THU N/BOP/THUN/BOIntercompany receivableRCc khonphi thu nib138000138000其他應(yīng)收P/THUKHACOthersreceivable

6、RPhai thu khac凡應(yīng)收未收上述各項(xiàng)外之其他各款屬之。138100138100資產(chǎn)盤虧TS THIEUCXLShortage ofassetswaiting tobe resolvedRTai san thieucho xu ly138101138101資產(chǎn)盤虧TSCD TCXLShortage offixed assetswaiting tobe resolvedRTai san thieucho xu ly138102138102庫(kù)存盤虧T.KHOTCXLShortage ofinventorieswaiting tobe resolvedRTon kho thieucho xu

7、 ly138103138103現(xiàn)金盤虧TMATTCXLShortage ofcash waitingto beresolvedRTien matthieu cho xuly138800138800其他應(yīng)收P.THUKHACOthersreceivableRPhai thu khac139000139000備抵壞帳DPHONGPT KDProvisionfor baddebtsRDu phongphai thu khodoi凡提撥應(yīng)收帳款之備抵壞帳屬之。提撥之?dāng)?shù)記入貸方，決定為壞帳之?dāng)?shù)，或調(diào)整溢提備抵壞帳之?dāng)?shù)計(jì)入借方，其貸方余額表示應(yīng)收帳 款已提備抵壞帳尚未沖銷。139001139001備抵壞帳

8、DPHONGPT NMProvisionfor baddebts -TradeRDu phongphai thu nguoimua凡提撥應(yīng)收帳款之備抵壞帳屬之。提撥之?dāng)?shù)記入貸方，決定為壞帳之?dāng)?shù)，或調(diào)整溢提備抵壞帳之?dāng)?shù)計(jì)入借方，其貸方余額表示應(yīng)收帳 款已提備抵壞帳尚未沖銷。139002139002備壞帳DPHONGPTKDKHACProvisionfor baddebts - ORRDu phongphai thu khac凡提撥應(yīng)收帳款之備抵壞帳屬之。提撥之?dāng)?shù)記入貸方，決定為壞帳之?dāng)?shù)，或調(diào)整溢提備抵壞帳之?dāng)?shù)計(jì)入借方，其貸方余額表示應(yīng)收帳 款已提備抵壞帳尚未沖銷。141000141000暫借款T

9、AM UNGAdvancesRTam ung142000142000預(yù)付款CP TRATRUOCPrepaidexpensesRChi ph trtrc為將來(lái)取得資產(chǎn)、勞務(wù)、受領(lǐng)賠償及借用資金所發(fā)生之支出 及成本計(jì)算過(guò)成中尚未攤銷之費(fèi)用，暨其他預(yù)為支付之各項(xiàng)費(fèi)用皆屬之。Prepaidexpenses142100142100預(yù)付款CP TRATRUOCPrepaidexpensesRChi ph trtrc為將來(lái)取得資產(chǎn)、勞務(wù)、受領(lǐng)賠償及借用資金所發(fā)生之支出 及成本計(jì)算過(guò)成中尚未攤銷之費(fèi)用，暨其他預(yù)為支付之各項(xiàng)費(fèi)用皆屬之。Prepaidexpenses142149142149其他預(yù)付TRA.TK

10、HACPrepaidexpenses -OthersRChi ph trtrc khcPrepaidexpenses -Others142200142200未沖銷費(fèi)CP CHOK.CHPendingexpenses fortransferRChi ph chkt chuynPendingexpenses fortransfer144000144000短押保金K.QUY,CUOC NHShort - termdepositRCam co, kycuoc, ky quyngan han151000151000在途貨HMUA DDITDUONGGoods intransitRHang muadang

11、 di trenduong152000152000原物料NG.VATLIEURawmaterialsRNguyen lieu,vat lieu凡供直接生產(chǎn)用之原料或須經(jīng)加工后才供生產(chǎn)使用者皆屬之152100152100原料NGUYENLIEURawmaterialsRNguyen lieu凡供直接生產(chǎn)用之原料或須經(jīng)加工后才供生產(chǎn)使用者皆屬之152200152200包材VDUNGBAO BIPackage &SuppliesRBao bi凡供生產(chǎn)用之包裝材料等皆屬之。152300152300燃料NHIENLIEUFuel oilRNhien lieu152400152400備用零件P.TUNGT

12、THESpare partsRVt liu153000153000勞動(dòng)工具C.CU D.CUToolsRCong cu dungcu153200153200包材BAOBAO BIL.CHUYENRotationalpackageRBao bi luanchuyen156000156000貨物HANG HOAMerchandiseRHang hoa156101156101購(gòu)貨原價(jià)GIA MUAHHCost ofpurchasesRGia mua hanghoa156201156201采購(gòu)費(fèi)用CP MUAHHOtherchargesRChi phi thumua hang hoa211000211

13、000有形固定資產(chǎn)TSCD HHTangiblefixed assetRTai san codinh huu hinh211200211200房屋建筑N.CUAVK.TRUCBuildingRNha cua vatkien truc凡房屋建筑物及其固定附屬之設(shè)備，如水電、衛(wèi)生、爐灶等設(shè)備購(gòu)211300211300機(jī)械設(shè)備M.MOCTH.BIMachineryRMay mocthiet bi凡供生產(chǎn)、修理及管理用之各種機(jī)械及設(shè)備屬之。購(gòu)進(jìn)制造、裝置211400211400運(yùn)輸設(shè)備P.TIENV.TAITransportationRPhuong tienvan tai凡供交通運(yùn)輸之各項(xiàng)設(shè)備屬之。購(gòu)

14、進(jìn)、建造、裝置、承受捐贈(zèng)及足以延長(zhǎng)其使用期間或增加其使用價(jià)值之改良支出之?dāng)?shù)。211500211500生財(cái)器具TB,DCUQLYEquipmentRThiet bi dungcu quan ly凡供辦公場(chǎng)所使用之各項(xiàng)設(shè)備之購(gòu)進(jìn)、建造、裝置、承受捐贈(zèng)及足以延長(zhǎng)其使用期間或增加其使用價(jià)值之改良支出之?dāng)?shù)。211800211800其他固定資產(chǎn)TSCDKHACOthertangiblefixed assetsRTai san codinh khac212000212000租賃財(cái)產(chǎn)THUETCHINHFinancelease assetsRTai san thuetai chinh213000213000無(wú)

15、形資產(chǎn)TSCDV.HINHIntangiblefixed assetsRTai san codinh vo hinh213200213200開(kāi)辦費(fèi)FoundationexpenditureRChi phi thanhlap213201213201開(kāi)辦費(fèi)CP T.LAPCTYFoundationexpenditure- CompanyRChi phi thanhlap cong ty213301213301創(chuàng)造發(fā)明證BANGPMSCPatentRBang phatminh sang che213401213401研究發(fā)展費(fèi)CP NCPTR&DexpenditureRC/p nghiencuu p

16、hat trien213501213501商譽(yù)LOI THET.MAIGoodwillRLoi thethuong mai213801213801其無(wú)形資產(chǎn)TSCDVHKHACOtherintangiblefixed assetsRTSCD vo hinhkhac214000214000折舊資產(chǎn)HAO MONTSCDAccumulateddepreciationRHao mon taisan co dinh凡提列房屋及設(shè)備、機(jī)械設(shè)備、運(yùn)輸設(shè)備、辦公設(shè)備、租賃設(shè)備、什項(xiàng)設(shè)備等之累計(jì)折舊屬之。214100214100有折HMONTSCD HHAD -Tangible FARHao monTSCD

17、huuhinh凡提列房屋及建筑物之累計(jì)折舊屬之。214101214101房折HMONNC,VKTAD -BuildingRHao mon nhacua vat kientruc凡提列機(jī)器設(shè)備之累計(jì)折舊屬之。214102214102機(jī)折HMONMMTBIAD -MachineryRHao mon maymoc thiet bi凡提列運(yùn)輸設(shè)備之累計(jì)折舊屬之。214103214103運(yùn)折HMONPTVTAIAD -TransportationRHao monphuong tienvan tai凡提列辦公設(shè)備之累計(jì)折舊屬之。214104214104生折HMONTBDCQLAD -EquipmentRH

18、ao monthiet bi dungcu quan ly214105214105他折HMONTSCDKHACAD - Otherstangible FARHao monTSCD khac214200214200租賃折HMONTSCD TTCAD -Financelease FARHao monTSCD thue taichinh214300214300無(wú)形折K.HAOTSCDVHAD -IntangibleFARKhau haoTSCD vo hinh221000221000長(zhǎng)證券DTCK DAIHLong-terminvestmentRDau tu chungkhoan dai han22

19、1100221100長(zhǎng)期投StockRDau tu cophieu dai han221101221101長(zhǎng)投股票CO PHIEUStockRDau tu cophieu dai han221200221200長(zhǎng)期投BondRDau tu traiphieu dai han221201221201長(zhǎng)投票券TR.PHIEUBondRDau tu traiphieu dai han222000222000合資聯(lián)營(yíng)GOP VONLDShares injoint-venturesRDau tu gopvon liendoanh228000228000其他長(zhǎng)投資D.TU DHKHACOther long

20、-terminvestmentRDau tu dai hankhac229000229000備抵長(zhǎng)投降價(jià)DPGGDTDHProvisionfordevaluationof LTsecuritiesRDu phonggiam gia dautu dai han241000241000基礎(chǔ)建設(shè)在制XDCBDDConstruction inprogressRXay dung coban do dang241100241100購(gòu)入資產(chǎn)MUA TSCDAcquiringfixed assetsRMua samTSCD241200241200基礎(chǔ)建設(shè)XDCBANConstruction inprogres

21、sRXay dung coban凡因工程進(jìn)行中所領(lǐng)取之各種物料先行轉(zhuǎn)入本科目，待工程完成后再轉(zhuǎn)入相關(guān)科目。241300241300資產(chǎn)修繕SC LONTSCDExtraordinary repairsRSua chua lonTSCD242000242000預(yù)付長(zhǎng)期費(fèi)用CP TRATRUOC DHLong-termprepaidexpensesRChi phi tratruoc dai han242100242100預(yù)付費(fèi)用CP TRATRUOCPrepaidexpensesRChi phi tratruoc242150242150未分?jǐn)傔M(jìn)口費(fèi)CHO P.BOP.NKDeferredexpen

22、ses -Import feesRCho phan bophi nhap khau凡因所發(fā)生之大額費(fèi)用支出而足以影響該期損益或需將該費(fèi)用分?jǐn)傊烈院蟾髌诒韺僦?42163242163未分?jǐn)傎M(fèi)用CHO P.BONM N.DIENDeferredexpenses -TGRChi Phi Chophan bo凡因所發(fā)生之大額費(fèi)用支出而足以影響該期損益或需將該費(fèi)用分?jǐn)傊烈院蟾髌诒韺僦?42166242166預(yù)付包商U/Truocnha thauAdvance toContractorRUng trcnh thuAdvance toContractor242199242199未分?jǐn)偲渌鸆HO P.BO

23、KHACDeferredexpenses -OthersRCho phan bokhac凡因所發(fā)生之大額費(fèi)用支出而足以影響該期損益或需將該費(fèi)用分?jǐn)傊烈院蟾髌诒韺僦?44000244000長(zhǎng)保證金KQ,KK DHLong-termdepositRKy quy kycuoc dai han凡存出作保證用之現(xiàn)金或其他資產(chǎn)皆屬之。244001244001長(zhǎng)保證KQDH 會(huì)員卡Long-termdepositRKy quy daihan凡向國(guó)內(nèi)銀行及其他金融機(jī)構(gòu)業(yè)借之臺(tái)幣借款，其償還期限311000311000短借款VAYN.HANShort-termborrowingsRVay ngan han31

24、1100311100國(guó)內(nèi)越幣短期借款VAY VNDNGANShort-termborrowings(VND)RVay ngan hanvnd311200311200國(guó)內(nèi)外幣短期借款VAY USDNG TNShort-termdomesticborrowings(USD)RVay ngoai tetrong nuoc311300311300國(guó)外短期借款VAY NGNNUOCShort-termforeignborrowings(USD)RVay nuocngoai315000315000長(zhǎng)借到期NO DH DENHTRACurrentportion oflong-termdebtRNo dai

25、handen han tra331000331000應(yīng)付款項(xiàng)P.TRANBANAccountspayableRPhai tra chonguoi ban凡購(gòu)進(jìn)各項(xiàng)材料、貨品、設(shè)備、勞務(wù)及其他資產(chǎn)等，所發(fā)生 應(yīng)支付之價(jià)款屬之。331100331100應(yīng)付P.TRANBANAccountspayableRPhai tra chonguoi ban凡所發(fā)生應(yīng)支付所購(gòu)買原材料之款項(xiàng)。331110331110應(yīng)付票據(jù)貨款SEC P/TRAChequeAmountsPayableRSec tien hangphai tra331200331200預(yù)付貨款UNG.TNBANAdvancesto suppli

26、ersRUng truoc chonguoi ban333000333000應(yīng)付稅捐THUE FAINOPTaxespayable toStateRThue phainop nha nuoc333100333100應(yīng)付稅捐PN THUEVATVATRThue GTGTdau ra333200333200特別銷售稅THUETTDBExcise taxRThue tieu thudac biet333300333300進(jìn)出口稅THUE XNKTariff taxRThue xuat,nhap khau333400333400營(yíng)業(yè)所得THUETNDNIncome taxRThue thunhap d

27、oanhnghiep333600333600資源稅THUET.NGUYENNaturalresourcestaxRThue tainguyen333700333700土地租金T.THUEDATLand,housing tax& landrentalRThue nha dat,tien thue dat333800333800其他稅捐THUEKHACOther taxespayableRCac loai thuekhac333801333801個(gè)人所得稅THUETNCNIndividualincome taxRThue thunhap ca nhan333802333802轉(zhuǎn)工藝稅THUECGC

28、NTechnologytransfer taxRThue chuyengiao congnghe333803333803承包商稅THUENTHAU NNWithholding taxRThue nha thaunuoc ngoai333804333804利潤(rùn)匯出稅THUE CLNProfitremittancetaxRThue chuyenloi nhuan raN/N333805333805非經(jīng)常所得稅THUETNCN KTXUnpermanentIndividualincome taxRThu thunhp c nhnkhng thngxuynUnpermanentIndividualin

29、come tax333900333900其他應(yīng)付PNOPKHACFees, duties& otherobligationsRThu, ph vcc khonphi np khc333901333901登記稅P.TRUOCBARegistrationfeesRThue truoc ba334000334000應(yīng)付薪資P/TRA CNVPayable toemployeesRPhai tra congnhan vien335000335000應(yīng)付費(fèi)用C/PHIP/TRAAccrualexpensespayableRChi phi phaitra335110335110應(yīng)付票據(jù)費(fèi)用Ngan phi

30、euCP P/traChequePayable (Expenses)RNgan phieuchi phi phaitra335301335301應(yīng)付離職TTP/TRATCTVLiability tostop workRPhi tr chonhn vienthi vicLiability tostop work336000336000內(nèi)部應(yīng)付P/tra noi boIntercompany payableRPhai tra noibo338000338000其他應(yīng)付P.TRA,NOPKHACOtherspayableRPhai tra, phainop khac338100338100資產(chǎn)盤盈T

31、S THUACXLYSurplus ofassetswaiting tobe resolvedRTai san thuacho xu ly338101338101盤盈固定資產(chǎn)TSCDSurplus offixed assetswaiting tobe resolvedRTSCD thuacho xu ly338102338102庫(kù)存盤盈T.KHOTHUA CXLSurplus ofinventorieswaiting tobe resolvedRTon kho thuacho xu ly338300338300社會(huì)保險(xiǎn)金B(yǎng)HXHSocialinsurancepayableRBao hiem x

32、ahoi338301338301應(yīng)付社會(huì)保險(xiǎn)金PT15%BHXHSocialinsurancepayable -15%RBao hiem xahoi 15%338302338302代收代付-社會(huì)保險(xiǎn)金PT5%BHTGSocialinsurancepayable -5%RBao hiem tuoigia 5%338400338400醫(yī)療保險(xiǎn)BHYTHealthinsurancepayableRBao hiem y te338401338401應(yīng)付醫(yī)療保險(xiǎn)PT2%BHYTHealthinsurancepayable -2%RBao hiem y te2%338402338402代收代付-醫(yī)療保險(xiǎn)P

33、T1%BHYTHealthinsurancepayable -1%RBao hiem y te1%338700338700預(yù)收營(yíng)業(yè)收入D.THU NTUnimplemented turnoverRDoanh thunhan truoc338800338800其他應(yīng)付PTRA,NOPKHACOtherobligationspayableRPhai tra, phainop khac338801338801保險(xiǎn)費(fèi)P.BHIEMInsurancefee payableRPhi bao hiem338802338802借用物產(chǎn)MUON VTUInventoryborrowingsRMuon vat t

34、u338899338899其他應(yīng)付PTRAKHACOtherobligationspayableRCac khoanphai tra khac341000341000長(zhǎng)借款VAY DAIHANLong-termborrowingsRVay dai han凡向銀行借入之款項(xiàng)，其償還期在一年以上者皆屬之。341100341100國(guó)內(nèi)長(zhǎng)借VND TNDHANLong-termdomesticborrowings(VND)RVay dai hantr/nuoc vnd341300341300國(guó)外長(zhǎng)期借款VAY DAIHAN NNLong-termborrowings- ForeignRVay dai

35、hannuoc ngoaiLong-termborrowings- Foreign342000342000長(zhǎng)期負(fù)債NO D.HANLong-termdebtRNo dai han342100342100國(guó)內(nèi)負(fù)債NO TN DHLong-termdomesticdebtRNo dai hantrong nuoc342200342200國(guó)外負(fù)債NO NN DHLong-termforeign debtRNo dai hanngoai nuoc344000344000長(zhǎng)保金KQUY,CUOC DHLong-termdepositreceivedRNhan ky quy,ky cuoc daihan3

36、44001344001長(zhǎng)保金K/QUY DHLong-termdepositreceivedRNhan ky quy,ky cuoc daihan411000411000資金N.VON KDBusinesscapitalsourcesRNguon vonkinh doanh411100411100股本,法定資金VON CP,PD Legal capitalRVon phapdinh411101411101股本BURGHLEYPTELegal capital- BurghleyRVon phapdinh411200411200增加股本VON CPDTTLegal capital- increas

37、einvestmentRVn c phnu t tngLegal capital- increaseinvestment411202411202增加股本VCPVEDANShareholders capitalRVn c phnShareholders capital412000412000資產(chǎn)估價(jià)差CL DGL TSDifferencesfrom assetrevaluationRChenh lechdanh gia laiTS414000414000投資發(fā)展基金QUY DTPTDevelopment fundRQu TPTdng ut, mua smthit b Development fu

38、nd415000415000財(cái)政備抵基金QUY DPTCFinancialreserve fundRQu d phngTCFinancialreserve fund416000416000備抵離職金QUYDPTCMVSubsidizefundRQu tr cpmt vic lmdng trcp cho nhnvin trongthi gian Koc vic.Subsidizefund421000421000未攤銷利潤(rùn)LAI CPPUndistributed earningsRLi nhuncha phnphi dng lm ngunvn v npthu421100421100前期損益LAI

39、N/TPrior yearearningsRLi nhuncha phnphi nmtrc421200421200本期損益LAI N.NCurrent yearearningsRLi nhuncha phnphi nm nay431000431000獎(jiǎng)金基金QUYKHEN.T,PLWelfare andrewardfundsRQu khenthng phcli dng thng chonhn vintrong cc dpl ttWelfare andrewardfunds431101431101獎(jiǎng)金基金QUYK.THUONGWelfarefundRQu phc lidng thng chonh

40、n vintrong cc dpl ttWelfarefund431201431201褔?yán)餛UY P.LOIRewardfundRQu khenthng dng thng chonhn vin lmtt cng vic,t hiu qucaoRewardfund511000511000銷收D.THUBHANGSalesNDoanh thubn hng ho511100511100銷收DTHUBHANGSales ofmerchandiseNDoanh thubn hng511200511200成品銷收D.THUTPHAMSales ofproductsNDT bn thnhphm51200

41、0512000內(nèi)部銷收DT BHNBIntercompany salesNDoanh thuban hang noibo512100512100銷貨收入DT BHANGIntercompany sales ofmerchandiseNDoanh thuban hang hoa512200512200成品銷收DT BTPIntercompany sales ofproductsNDoanh thuban thanhpham512300512300勞務(wù)銷收DT DVUServiceintercompany revenueNDoanh thucung cap dichvu515000515000財(cái)政

42、活動(dòng)營(yíng)收D.THUHDTCFinancialturnoverNDoanh thuhoat dong taichinh515001515001收支匯兌收益CLTG TTCLTG TTExchangerate profitsinsettlementNLai chenhlech ty giat/toan515002515002期未匯兌收益LAI CLTGCUOI KYClosingexchangerate profitsNLai chenhlech ty giacuoi ky515003515003賣外幣匯兌收LAI BANNGOAI TEProfit fromsales offoreigncurr

43、encyNLai ban ngoaite515004515004長(zhǎng)期負(fù)債匯收LAITGP.THU/TRA DHExchangerate profitfrom debt re-evaluationNLai ty giaph/thu -ph/tra dai han515006515006利息收入LAI TGNHBankdepositinterestNLai tien goingan hang515007515007股息分配C.TUC/L.NHUAND.CHIADividendNCo tuc duocchia515008515008轉(zhuǎn)讓資金收益CL LAI CNVONCapitaldisposalp

44、rofitNLai tu chuyennhuong von515009515009其他財(cái)政收入T.NHAPHDTCKHACOtherfinancialturnoverNThu nhaphoat dong TCkhac521000521000折讓CKHAUBHANGSalesdiscountsNChiet khauthuong mai521100521100折讓CKHAU HHSalesdiscounts ofmerchandiseNChiet khauhang hoa521200521200折讓CKHAU TPSalesdiscounts ofproductsNChiet khauthanh

45、pham521300521300折讓CKHAUDVUSalesdiscounts ofserviceNChiet khaudich vu531000531000銷貨退回TRA HANGSalesreturnsNHang ban bitra lai532000532000銷貨降價(jià)GIAM GIASalesallowancesNGiam gia hangban532001532001銷貨降價(jià)GGIABNGOTSalesallowancesof MsgNGiam gia botngot611000611000購(gòu)料MUAHANGPurchaseNGi tr nguynvt liu, baob, nhi

46、n liu,hng ha.mua vo trongkAmount ofmaterials,supplies,packages, fuel,goodspurchasedduring theperiod當(dāng)期購(gòu)買原物料-包材-燃料-貨品.611100611100購(gòu)料-原料MUANVLIEUPurchase ofmaterialsRGi tr nguynvt liu, baob, nhin liumua vo trongkAmount ofmaterials,supplies,packages,fuel,purchasedduring theperiod當(dāng)期購(gòu)買原物料-包材-燃料-貨品.6112006

47、11200購(gòu)料-購(gòu)物MUA HHPurchase ofmerchandiseNGi tr hngha mua trongkAmount ofgoodspurchased621000621000直接費(fèi)用NVL TTIEPRaw materialcostNTp hp chiph nguynvt liu trctip tham giasn xut snphmCosts ofmaterialsutiliseddirectly forproduction622000622000直接人工CP NCTTIEPDirect laborcostNChi ph linquan n tinlng cacng nhn

48、trc tip snxut (k cch qun ncngoi)Expenseswhich haveconcern withdirect laborssalaries(includingforeignmanagers)聯(lián)關(guān)到直接生產(chǎn)人工薪資、獎(jiǎng)金的費(fèi)用(包括外籍主管)622001622001直接薪資LUONGCNTTDirect laborcost - salaryNTin lngcng nhntrc tip snxut (k cch qun ncngoi)Factory-direct-laborssalary(includingforeignmanagers)直接生產(chǎn)人工薪資(包括外籍主管)

49、622002622002直接社保BHXHCNTTDirect laborcost - socialinsuranceNBo him xhi ca cngnhn trc tipsn xut(15%) phinp theo quynh ca nhncFactory-direct-labors socialinsurance(15%) payableaccording tothegovernmentsregulation依政府已規(guī)定直接生產(chǎn)人工要繳納社會(huì)保險(xiǎn)(本薪15%)622003622003直接醫(yī)保BHYTCNTTDirect laborcost - healthinsuranceNBo him

50、 y tca cng nhntrc tip snxut (2%)phi np theoquy nh canh ncFactory-direct-labors healthinsurance(2%) payableaccording tothegovernmentsregulation依政府已規(guī)定直接生產(chǎn)人工要繳納醫(yī)療保險(xiǎn)(本薪2%)622004622004直接餐費(fèi)T.AN CNTTDirect laborcost - foodsNPh khu phnn, thcphm, gas nuMeals, foods,and gas forcooking副食-食品-瓦斯燃料及其他伙食費(fèi)用.6270006

51、27000制造費(fèi)用CPSXCHUNGOverheadsNChi ph chungh tr cho qutrnh sn xutGeneraloperatingexpensessupporting theprocess ofmanufacturing聯(lián)關(guān)生產(chǎn)過(guò)程之共同性費(fèi)用627100627100間接人工費(fèi)用CP NV VPPXUONGIndirectlabor costNChi ph tinlng canhn vin vnphng xngbao gmlng, trcp, bohimSalaryexpensesrelating tofactory staffincludingsalary, wag

52、e,allowance,insurance etc.生產(chǎn)單位人員薪資費(fèi)用包括薪資、獎(jiǎng)金、社會(huì)保險(xiǎn)補(bǔ)助費(fèi)、醫(yī)療保險(xiǎn)費(fèi)等627101627101制薪資LUONGNVPXIndirectlabor cost -salaryNTin lngnhn vin vnphng xng(k c chqun ncngoiFactory-indirect-staffssalary(includingforeignmanagers)聯(lián)關(guān)生產(chǎn)及間接從事生產(chǎn)之人工薪資及獎(jiǎng)金627101627102制社保BHXHNVPXIndirectlabor cost -socialinsuranceNBo him xhi ca nh

53、nvin vnphng xng(15%) phinp theo quynh ca nhncFactory-indirect-staffssocialinsurance(15%) payableaccording tothegovernmentsregulation依國(guó)家規(guī)定所須繳付之員工社會(huì)保險(xiǎn)費(fèi)用(本薪15%) .627101627103制醫(yī)保BHYTNVPXIndirectlabor cost -healthinsuranceNBo him y tca nhn vinvn phngxng (2%)phi np theoquy nh canh ncFactory-indirect-staff

54、shealthinsurance(2%) payableaccording tothegovernmentsregulation依國(guó)家規(guī)定所須繳付之員工醫(yī)療保險(xiǎn)費(fèi)用(本薪2%) .627101627104制餐費(fèi)T.AN NVPXIndirectlabor cost -foodexpensesNPh khu phnn, thcphm, gas nuMeal, foods,and gas forcooking系指供給支付于員工用食之主副食及烹飪用燃料費(fèi)而言.627000627200物料CP V.LIEUAuxiliarymaterial costNChi ph vtliu ph sdng phnx

55、ngAuxiliarymaterialscosts for thegeneral use offactories聯(lián)關(guān)生產(chǎn)所請(qǐng)領(lǐng)之其他物料品627201627201燃料CP NHIENLIEUFuel costNNhin liu sdng cho tu,xeFuel forvehicle,ship系指船舶、車輛所使用之動(dòng)力燃料而言 .627202627202修繕費(fèi)P SCHUABDUONGMaintaining& repairingexpensesNChi ph sacha bodng ti snc nh, cngc, thucphn xngRepairs &maintenanceexpense

56、 forfixed assets,tools,buildings, etc.belonging tothe factories凡房屋車輛生財(cái)器具等之修理維護(hù)費(fèi)用均屬之 .627203627203文具VP PHAMOfficesuppliesNDng c vnphng, ti liuphoto/in n,con du, mcinAdministrative tools,printed/photocopieddocuments,seals, ink系指一切事務(wù)性之文具 報(bào)表印刷 數(shù)據(jù)影印 印章刻印等 .627204627204物料VL KHACOthermaterialsNCc vt liukhc

57、Othermaterials系指自物料倉(cāng)庫(kù)所請(qǐng)領(lǐng)之相關(guān)物品或用具.627300627300工具CP DCU SXTools andsuppliesNCng c dngc s dng phn xngTools used bythe factories現(xiàn)場(chǎng)使用工具-用具627400627400資產(chǎn)折舊KHAOTSCDDepreciationNKhu hao nhxng,phng tinvn chuyn,my mcthit b thucphn xngDepreciationfor themachines,vehicles,buildings, etc.belonging tothe factorie

58、s現(xiàn)場(chǎng)機(jī)械設(shè)備-運(yùn)輸工具-廠房折舊627500627500例費(fèi)L/PHIFeesNCc loi thu,ph, l ph因公務(wù)發(fā)生之或由國(guó)家規(guī)定之應(yīng)繳納之非定額費(fèi)用Fees627502627502門牌稅THUEM/BAIBusinessratesNThu mn bi向政府機(jī)構(gòu)登記之證照使用稅Businessrates627700627700勞務(wù)費(fèi)用DVU MUANGOAIServicesrenderedexpensesNCc dch vthu ngoiServicesrendered向外界租用或使用之勞務(wù)開(kāi)支627701627701搬運(yùn)費(fèi)V.CHUYENBDOTransportchargesN

59、Ph vnchuyn btt t PhcLong vVedanCharge totransport wetstarch fromPhuoc Longto Vedan各廠間之原、物料或成品因轉(zhuǎn)撥產(chǎn)生之運(yùn)費(fèi).627702627702郵電費(fèi)B.DIEN PHITelephonechargesNPh inthoi, DHLTelephoneand DHLcharge相關(guān)之電話或其他通訊費(fèi)用及郵遞費(fèi)用627703627703修繕費(fèi)CP S.CHUARepairingexpensesNSa cha xecc loi, thitb vt dng,my mcExpense torepairvehicles,f

60、actoryequipments,machineriesetc.修繕各種車子, 工具設(shè)備 ,機(jī)械.費(fèi)用627704627704水電費(fèi)CP D.NUOCWater &electricityexpensesNChi ph ncmua ngoi chosn xut v sdngWater forusing andmanufacturing外購(gòu)水或電力之使用費(fèi)用627706627706租金TSCDTHUENGOAIFixed assetshire fromoutsidersNTSCD thubnngoi sdung向外界承租設(shè)備或其他物品之費(fèi)用開(kāi)支627709627709勞務(wù)其他DVU KHACOth