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NGAN HANG NHA NU'OC CQNG HOA XA HQI CHU NGHTA VItT NAM VItT NAM Dqc Iftp - Tv do - H3nh pink SO:40 /2014 - /TT-NHNN Ha Nai, ngay ta) thong ?tam cep-/-1 THONG TIT Sd'a dth, be sung rued so tai khan tron5 He thOng tii khan ke toan eau TO aim tin dung ban hanh theo Quyet dinh se 479/2004/QH-MINN ngay 29/4/2004 clia Thing dOc Ngan hang Nha nut Can ci That Nglin hang Nha nwor Viet Nam so 46/2010/QH 12 nam 2010; Can ca. Luat cac TO chic tin dung so 47/2010/QH12 nam 2010; Can cu Luat Ke toan so 03/2003/QH1I nam 2003; Can ca-Nghi - clinh 156/2013/ND-CP ngay 11/11/2013 ciia Chinh phi quy dinh chic ruing, nhiam vy, quyhi hgn va co call to chic caa Ngan hang Nha Inuit Hat Nam; Theo de ngli cua Vu trufmg Vu Tai chinh- KO toan; Theng doc Ngan hang Nha nu& Viat Nam ban hanh Thong to seta cloi, 116 sung mat so tai khoan trong H¢ thong tai khocin Ice toan cat. To chic tin dung ban hanh theo Quyit dinh so 479/2004/QD-NHNN ngeiy 29/4/2004 mica Theng ciao Ngan hang Nha mdse. Dieu 1. Bai be mot se) tai khoan trong He thong tai khoan ke toan cac t6 chic tin dung ban hanh theo Quyet dinh so 479/2004/QH-NHNN nhu sau : 1. Bai b6 tai khoan 312- "Gia tri tong cu lao clang dang dung da ghi vao chi phi". 2. Bai bo tai khoan 399- "Du pheing raj ro lai phai thu" 3. BE b6 tai khoan 472- "Mua ban ngoai to tar the nguan khac". 4. Bai be, tai khoan 479- "Chuyen doi ngoai to thanh toan trong twee". 5. Bdi bo tai khoan 481- "Nhan von cho vay dang tai lay bang &Ong Viet Nam" a 6. Bai b6 tai khoan 482- "Nhan vein de cho vay deing tai try bAng ngoai to". 7. Bai bo tai khoan 483- "Nhan tien Ay that dau tu, cho vay bang d6ng Viet Nam". 8. Hai be) tai khoan 484- "Nhan 666 ny that dau tr, cho vay bang ngoai to". 9. Hai be tai Ichban 561- "Chuyen dei ngoai thanh 10. Bai bo tai khoan 62- "Quy khen thuong, pink lgi". 11. Bai b6 tat khoan 704- "Thu lai g6p von, mua c6 12.Bai b6 tai Ichoen 712- "Thu to nghiep vu bao lanh". 13. &Ai bo tai khoan 855- "Chi tong tic 14. Bai b6 tai khoan 8692- "Chi y to co quan". 15. Rai b6 tai khoan 921- "Cam kat bao Faith cho Ichach hang". 16.BAi bo tai khoan 925- "Cam kat tai trg cho khach hang". Dieu 2. Sim d'ai, b0 sung mot so not dung trong He thong tai khoan kA man cac to chic tin dung ban bath theo Quyet dinh se; 479/2004/QD-NHNN nhu sau: 1. Sira dei, bo sung Mire I- Nhcmg quy dinh chung nhu sau: a. Sira dei diem 1 nhu sau: "He thong tai khoan ka toan nay ap dung dOi voi cac to chat tin dung, chi thanangan hang nuerc ngoai (sau day ggi clung la to chic tin dung).dugc thanh lap va float dgng theo Luat the to chile tin dung."; b. 136 sung vao cuOi diem 5 nhu sau: "Ngoai ra, cac to chic tin dung dirge ma them tai khoan chi ti6t theo yeu tau quan ly nghiep vu khi can thiet."; NC c. Sim do' i diki 6.2 nhu sau: "Viet hach Joan tren cac tai khoan ngoai bang duce tin hanh theo phuang phap ghi so don (Ng - Co - SO du Ng)."; d. Saa doi diem 7 nhu sau: "Kited niem "trong nuerc" va "ntrot ngoai" quy dinh trong He thong tai khoan ke man cac to chat tin dung nay duce hieu theo !chat niem "nguai cu tra" va "nguiri khgng cu tra" quy dinh tai Phap ,lenh , Ngoai hoi 28/2005/PL : , b6 sung bed Phap lenh so UBTVQH1ngay3/205ducsea, 06/2013UBTVQH13 ngay 18/3/2013 sira dea, bo sung met so dieu tha Phap lenh ngoai hat". 2. Sim do" i mve II- He thOng tai khoan ke toan nhu sau II. HE THONG TAI KHOAN KE TOAN CAC TO CHIC TIN DUNG SO HIED TAI KHOAN TEN TAI KHOAN Cap CapI Cap II III Loa' 1: Von kha dung va cac khoan dau to Tien mat, chung ter co gig trj ngoai te, kim loaf gut, da quy 10 Tien mat bang (long Viet Nam 101 1011 Tien mat tai don in 1012 Tien mat tai don vj had toan bito so 1013 Tien mat khong dil tieu chuan Itru thong eh& zit It 2 1014 1019 103 1031 1032 1033 1039 104 1041 1043 1049 105 1051 1052 1053 1054 1058 11 111 1111 1113 1116 112 1121 1123 1126 12 121 1211 1212 122 123 129 13 131 1311 1312 132 1321 1322 133 1331 1332 1333 134 1341 1342 1343 135 1351 1352 136 1361 1362 Tien mat tai may ATM Tien mat dang van chuyen Tien mat ngoai te Ngoai te tai don vi Ngoai to tai don vi hach town bao s6 Ngoai to gin di nh& Wen thg Ngoai to dang van chuyen Chting tir co gia trj ngogi to Ch'ing to co gia trj ngoai te tai don vj Chimg to co gia tri ngoai to gin di nh& thu Chang to co gia trj ngoai to dang van chuyen Kim loci qut, di qut Vang tai dun vj Vang tai don vj hach town bao so Vang clang mang di gia tong, the tat Kim Ioai qut, da qut dang van chuyen Kim Ioai gut, da nut 'chic Tien giri tai Ngan hang Nha rank Tien girl tai Ngan hang Nha nuot bang deng Viat Nam Tien giri phong toa Tien girl thanh town Tien ky guy bao 'doh Tien giri tai Ngan hang Ma nvac bang ngogi to Tien gin phong toa Tien girl thanh toan Tien kt qu, bito lath Su tu tin phieu Chinh phii va cac Gidy th co gia ngAn han khac dit &au kien de tai chiet khan v&i Ngan hang Nha nuac Dan tu vao tin phieu Ngan hang Nha nuac va tin phieu Chinh OM Dal) tu vao Tin phieu Ngan hang Nha ntrac Dau tu vao Tin phieu Kho bac Dem tir vao cac gift), ter c6 gift ngan hp khitc du dieu kien de tai chiet khan vai Ngan hang Nha nuac Gia trj tin phial.' Ngan hang Nha fluty, Co chic tin dung dira cam c8 vay von Dv phong giam gia. Tien, yang gni tai to chirc tin dung khac Tie Tien gin tai cac to chirc tin dung trong nuac bang dung Viet Nam Tien giri Wong ky han Tien gin co kY han Tien giri tai cac t6 chiic tin dung trong nuts bang ngoai q Tien gin !cluing kt han Tien gin co ky hem Tien gin bang ngoai to a nuac ngoai Tien gin kluing kV han Tian gin co kY han Tian girl chuyen dung Tien gin bang dang Viet Nam & nuac ngoai Tien gfri killing let hp Tien gin co kY han Tien giri chuyen dung Yang girl tai cac to chirc tin dung trong nuac Vang giri khong kt han Vang gill co IcY Ilan Vang giri tai cac to chirc tin dung a nuac ngoiii Vang giri khong ky han Vang gin co Icy han 3 139 Dv pheng tin ro 14 ChUng khoan kinh doanh 141 Chang khoan Na 1411 ChUng khoan Chinh phi', chning khoan chinh quyen dja phuang 1412 Chung khoan do cac t6 chat tin dung khan trong nude phat hanh 1413 Ching khoan do cac t6 chfre kinh te trong nude phat hanh 1414 Chung khoan nude ngoai 142 Chung khoan Von 1421 ChUng khoin do cac t6 chtirc tin duns, khac trong nude phat hanh 1422 ChUng khoan do cac t6 cherc kinh to trong nude phat hanh 1423 Cluing khoan nude ngo 148 Chung khoan kinh doanh khac 149 Dv phOng 'Ali ro thing khoan 1491 Djr phang cu the 1492 Dv pining chung 1499 Du phong giam gia 15 Chtmg khoan dau to sdn sang de ban 151 Ching khoan Chinh phn, ehUng apart chinh quyen dia phuon g 152 Cluing khoan Ng do cac to chew tin dung khac trong nude phat hanh 153 Chung khoin Nq do cac to ehtirc kinh to t rong nude phat hanh 154 ChUng khoan Nq nude ngoa i 155 Chung khoan Von do cac to ethic tin dung khan trong nude phat Minh 156 Cluing khoan Von do cac to chile kinh te trong nude phat hanh 157 Chung khoan Von nude ngoai Dv phong rid ro chirng khoan 1591 Dv phong cu the 1592 Dv phong chung 1599 Dv phong giam gia 16 Chung khoin dau to giit den ngay dao hp 161 Chung khoan Chinh phu, chting khoan chinh quyen dia. phuang 162 Chung khoan Nq do the to chirc tin dvng khac trong nude obit hanh 163 Ching khoan Ng do cac to elnire kinh to trong nude phat hAnh 164 Ching khoan Nq nude ngoai 169 Dv phong rni ro chimg khoan 1691 Dv phong cu the 1692 Dv phong chung 1 699 Dv phong giam gm Loai 2: Hoat doing tin dung 20 Cho vay cac to chuc tin dung khan 201 Cho vny cac to cline tin dung trong nude bang (long Viet Nam 2011 Ng trong han 2012 Na qua han 202 Cho vay cac to chirc tin dung trong nuac hang ngoai to 2021 Ng rong han 2022 Ng qua han 203 Cho vay cac to chirc tin dung nude ngoai bang ngoai to 2031 Nq trong han 2032 Nq qua han 205 Chiet khan, tai chiet khau cOng cu chuyen nhvging va pay tei co gia khac 2051 Ng trong ban 2052 Ng qua ban 209 Dv phong rill ro 2091 Dv phong cv the 2092 Djr plying chun g 21 Cho vay cac to clinic kinh ft', ca nhan trong nude 4 211 2111 2112 212 2121 2122 213 2131 2132 214 2141 2142 215 2151 2152 216 2161 2162 219 2191 2192 22 221 2211 2212 222 2221 2222 229 2291 2292 23 231 2311 2312 232 2321 2322 239 2391 2392 24 241 242 249 2491 2492 25 251 2511 2512 252 2521 2522 253 Cho vay ngan han bang (tong Viet Nam Ng trong han Ng qua han Cho vay trung han bang doi ng Vi@ Nam Ng trong han Ng qua han Cho vay clai han bang clang Vi@ Nam Ng trona han Ng qua han Cho vay ngan ban bang ngoai to va yang Ng trong han Ng qua han Cho vay trung han bang ngoai to va yang Ng trong han Ng qua han Cho vay dai han bang ngoai to va yang Ng trong ban Ng qua han Dv phang nil ro Dv pining cu the Dv phemg Chung Chia khan tong co chuyen nhugng va giAy to co gia deli vol the TO chat kinh tt, ca nhan trong nu& Chiet khau Yong cu chuyen nhugrtg va giay to co gilt bang ding Viet Nam Ng trong ban Nq mid han 7 Chiet khau ding cu chuyen nhugng va giay t& có gid bang ngoai to Ng trong flan Ng qua km Dv phong rin ro Dv phong cu the Dv pining chung Cho thue tai chinh Cho thue tai chinh bang ding Viet Nam Ng trong han Nq qua. Ilan Cho thue tai chinh bang ngoai to Ng trong han Ng qua hp Dv phang rin ro Dv phong cu the Dv phong chung Tra thay bao lanh Cac khoan tra thay khach hang bang thing Viet Nam Cac khoan tra thay khach hang bang ngoai to Du phemg rai ro Dv phOng ca thee‘ Dv phOng chung_ Cho vay bang von tai try, uy thac dau hr Cho vay von bang ding Viet Nam nhdn trvc nip dm the TA chat Quem to Ng hong han Ng qua hall Cho vay van bang clang Vi@ Nam nhan caa Chinh phi' Ng trong ban Ng qua han Cho vay Van bang ;ling Viet Nam nhan cua cite to chic, ca nhan khac 5 2531 2532 254 2541 2542 255 2551 2552 256 2561 2562 259 2591 2592 26 261 2611 2612 262 2621 2622 263 2631 2632 264 2641 2642 265 2651 2652 266 2661 2662 267 2671 2672 268 2681 2682 269 2691 2692 27 Ng tong hp Ng qua. han Cho vay On bang ngoai tO nhan no tip caa the TO chic QuOc Ng trong hp Ng qua hark Cho vay von bang ngoai to nhan tha Chinh phi Ng trong han Ng qua han Cho vay von bang ngoai to nhan dm the to chirc, ea nhan khde Ng trong hp Ng qua han Dv phong rni ro Dv phi:mg cu the Dv pheng chung Tin dung d6i yeti cac to chile, ca nhan nett ngoai . A Cho vay ngan han bang dong Viet Nam Ng trong han Ng qua han Cho vay trung han bang dOng Viet Nam Ng trong flan Ng qua han Cho vay dai han bang clang Viet Nam Nq trong non Ng qua han " han bang ngoai to va yang Cho vay ngan Nq trong han Ng qua hp Cho vay trung han bang ngoai to va yang Ng trong han Nq qua han Cho vay dal han bang ngoai to va yang Ng trong han No qua han Tin dung khac bang ding Viet Nam Ng trong han Ng qua Ilan Tin dung khac bing ngoai to va yang Ng trong han Ng qua han Du pheng rni ro Dv phang nu the Dv phOng chung Tin dung khan d6i vgi the to ehirc kinh te ca nhan trong nude Cho vay von dac bigt Ng trong han Ng qua hp Cho vay thanh man ding nq Ng trong hp Ng qua Ilan Cho vay dau to Kay dung co ban then k'e hoach Nha nage t6' , 271 2711 2712 272 2721 2722 273 2731 2732 275 2751 2752 279 Ng trong hail Ng qua han Cho vay khac Ng tong han Ng qua han Dv phong rui ro 6 2791 2792 Dtr pheng ell the Du phong chung 28 Cac khcsin nq eh& xil lt 281 Cite khoan nq cher Mr 1Y da co Si san xiet nq, gin nq 2811 Cie khoan ng cher Mr IV da c6 Si san xiet no, • an no tir 30/6/1998 ye trtrerc 2812 Cac khoitn no cher Mr 1Y khac da c6 tai san xiet no, On no 282 Cac khoitn no c6 Si san the chip lien quan den vu an dang eh& xet Mr 283 Ng ton dung co tai sin bao dam 284 Nq ton dung khong c6 tai san bao dam va khOng con dui tuong d6 thu nq 285 No tOn dung khOng c6 tai san bao dam nhung can nq con tOn tpi, clang hoot Ong 289 Du gluing risi ro no eh& Mr ly 2891 Dv phemg cu the 2892 Dv phemg chung 29 No cho vay doge khoanh 291 Cho vay ngan hon 292 Cho vay trung hp 293 Cho vay dai hnn 299 Dv pheng HU ro no dime khoanh 2991 Dv gluing cu the 2992 Du phong chung Loai 3: Tai san co dinh va tat san Co !chic 30 301 3012 3013 3014 3015 3019 302 3021 3024 3029 303 304 305 3051 3052 3053 3054 31 311 313 32 321 322 3221 3222 3223 3229 323 34 341 342 3421 3422 Tai san co dinh Tai san co dinh halt With Nha oh, vat kien true May moc, thiet bi Phuang tien van Si, thiet bi truyen dan Thiet bi, dung au cyan It Tai san co dinh him hinh khac Tai sin co djnh vo hinh Quien sli dung dat Phan mem may vi tinh Tai san co dinh vo hinh khac Tai san co djnh thue tai chinh Bit dOng san dau to Hao men Si san co dinh Hao men Si san c8 dinh him hinh Hao men Si san c6 djnh vo hinh Hao men Si san c8 djnh di thue Hao men bit dOng san dau to TM san khde Ging cu, dung ell Vit lieu Xay dung ca ban, mua sam Si san co djnh Mua sam tai sin c6 dinh Chi phi xay dung ca ban Chi phi tong trinh Vat lieu clang cho xay dung co ban Chi phi nhan tong Chi phi khac Sim ch&a Si san co dinh GOp von, dau to dai han Dau to vao tong ty con bang (king Viet Nam Von Op lien doanh bang MT Viet Nam Von gop lien doanh yen cat to chic tin dung MSc V'On gop lien doanh vol ode to chic kinh to 7 343 344 345 346 3461 3462 347 348 349 35 351 352 353 3531 3532 3535 3539 355 359 3591 3592 3597 3598 3599 36 361 3612 3613 3614 3615 3619 362 3622 3623 3629 366 3661 3662 369 3692 3699 37 371 372 379 3791 3792 38 381 3811 3812 382: 3821 3822 3823 3824 Dau tu vao tong ty lien ket bang ding Viet Nam Dau tu dai han kit bang Wing Viet Nam Day tu vao ding ty con bang ngoai le Vert gap lien doanh bang ngoai te Von gem lien doanh vgi cac 6 chic tin dung khac Vein gip lien doanh vai cac t6 chuc kinh te Dau tir vao cong ty lien ket bang ngoai 0 Dati tu dal han khac bang ngoai te Dv pitting giam gia dau tu dai hart Cac khoan Mai thu ben ngoai t KY quy", the chap, cam co Cac khoan tham 8, lqi dung Thanh Wan vori Ngan sach Nha nu& Tam ting nOp Ngan sach Nha nuot Thue gia trj gia tang dau vao Tai san thue thu nhap hoan loi Cac khoan cha Ngan sach Nha nu& thanh town Chi hi xis I' tai san bao dam no Cac khoan khac phai thu Phai thu cluvc phan loci la tai san co rili ro tin dung Phai thu khac Dv phong rni ro cu the Dv phong lin ro chung Dv phong phai thu kW, deli Cac khoan phai thu 4 be Tam ling va phai thu nen be bang ding Viet Nam Tam ling a hoat dOng nghiep vu Tam 'Mg tion Itrong, ,cong tac phi cho can b0, nhan vien Tham 8, thieu mat tien, tai San cha icir 19 Cac khoan phai hal thuemg da can b0, nhan vien to chik tin dung Cac khohn phai thu khac Tam Crng va phai thu ned 60 bang ngoai te Tam img cho cac van phOng dai dien, chi !SIM a nu& ngohi Tam Ung cong tat phi cho can b0, nhan vien Cac khoan phai thu khac Cac khoan phai thu tir cac giao dish nOi bQ Cac khoan phai thu to cac chi nhanh Cie khoan phai thu tit HOi sei chinh Cac khoan phai thu khac Gia tri khoan no giao COng ty quan 19 nq va khai Mac tai salt Cac khoan phai thu khac Mua no Mua nq bang clang Viet Nam Mua ng bang ngoai te Dv phong raj ro Dv phong cu the Dv phOng chung Cac tai san Co khac Chuyen van a cap tin dung hop yen Chuyen von de cap tin dung hop von bang ding Viet Nam Chuyen von de cap tin dung hop von bang ngoai te US/ thac UV thac cap tin dung bang ding Viet Nam UST that cal) Undying tjap, i ngoai te tit that khac bang dung Viet Nam UV that khac bang ngoai te 8 383 3831 3832 386 3861 3862 3863 387 388 389 39 391 3911 3912 392 3921 3922 3923 394 3941 3942 3943 3944 395 3951 3952 396 3961 3962 3963 3964 397 Loai 4: Cac khoan phai 40 401 402 403 4031 4032 4033 4034 4035 4038 4039 404 4041 4049 41 411 4111 4112 412 4121 4122 413 DL tu vao cac thiet hi cho thue tai chinh DL tu vao cac thiet bi cho thue titi chinh bang clOng Viet Nam DL to vao cac thiet bi cho thue tai chinh bang ngoai to Du phong rui ro Du phong nil ro cu the Du phong nii ro Lung Du phOng IL ro khfic Tai san gin nq aa chuyen quyen so LAM cho t6 chuc tin dung, dang cho xir IV Chi phi cher phan be Tai san co kit Lai va phi phai thu Lai phai thu ta tien Li Lai phai thu to tien gal bang dong Viet Nam. Lai phai thu dr tien giri bang ngoai to Lai phai thu ta dau tu chimg khoan Lai phai thu tir tin phieu Ngfin hang NM nubs va tin phieu Kho bac Lai phai thu M chimg khoan dau tu san sang de ban Lai phai thu dr chime khoan dau tu gift den ngay dao han Lai phai thu to hoat dengtin dung Lai phai thu to cho vay bang dong Viet Nam Lai phai thu ta cho vay bang ngoai e va yang Lai phai thu to cho thue tai chin"! Lai phai thu ta khoan trit that' khach hang dugs It lanh Lai ph& thu to nghiep lett mua no Lai phai thu to nq mua bang dong Viet Nam Lai phai thu to ng mua bang ngoai to Lai phai thu ta cac corm ell tai chinh phdi sinh Giao dich hoin doi Giao dich kV han Giao dich tuang lai Giao dich quyen chon Phi_phai thu tra Cac khoan No Chinh pha va Ngan hang NM mac Tien gui dm Kho bac Nha nu& bang dong Via Nam Tien gui tha Kho We Nha nuac bang ngoai to Vay Ngfin hang Nha nuerc bang Clang Via Nam Vay then 1th sa tin dung Vay chiet khau, tai chiet khau cac giAy ta co gia Vay cam c6 cac gitty ta co gia Vay thanh toan bit tra Vay hO try dac biet Vay lchac Ng qua hnn Vay Ngin hang Nha mac bang ngoai to Ng vay trong hp Nq qua. han Cac khoan Ng cac to chirc tin dung Ichac Tien Li cim cac to chirc tin dung trong nuem bang dong Viet Nam Tien gui khang KY han Tien gfri co kV hp Tien gfri dm the t6 chile tin dung trong nu& bang ngoai N Tien gui khong ky han Tien gui c6 ky han Tien gui tha cac n_gan hang a nuac ngoai bang dong Viet Nam 9 4131 Tian gui khong ky han 4132 Tien gin co IcS, han 414 4141 4142 415 4151 4159 416 4161 4169 417 4171 4179 418 4181 4189 419 42 421 4211 4212 4214 422 4221 4222 4224 423 4231 4232 4238 424 4241 4242 425 4251 4252 4254 426 4261 4262 4264 427 4271 4272 4273 4274 4277 4279 428 4281 4282 4283 4284 4287 4289 Tien gui caa cac ngan hang a nude ngoai bang ngoai to Tian gui khong Icy han Tien gui co Icy han Vay the to chirc tin dung trong nude bang dong Viet Nam Ng vay trong ban No qua han Vay the to cline tin dung trong nude bang ngoai to Ng thy trong han Ng qua han Vay cac ngan hang & nu& ngoai bang (tang Viet Nam Ng vay trong han Ng qua. han Vay cac ngan hang a nude ngoai bang ngoai to Ng vay trong hen Ng qua han Vay chi& lchau, tai chiat khAu corm cu chuyen nhugng va cac giay tb co gia khac Tien gui dm khach hang Tien gui cim khach hang trong nu& bang clang Viet Nam Tien gui khong ky han Tien gui co ky han Tien gui On chuyen dung Tian gui dm khach hang trong nude bAng ngoai to Tien gth kitting ky han Tien gui co ky han Tian gui van chuyen dim Tien gui tiet kiam bang dong Viet Nam Tien gut bet ktgm khong ky han Tien gui tiet kiam cat ky han Tien gui fiat kiam khac Tien gui tiet kiam bang ngoai to va yang Tien gui tiet kiam khong ky han Tian gui tier kiam co Icy han Tien gui tha khach hang nut ngoai bang clang Viet Nam Tien gui kitting ky hp Tien gui co kit han Tien gui von chuyen dung Tian gui dm khach hang nude ngoai bang ngoai to Tien gui khong !cc, han Tien gui co Icy han Tien gui von chuyen &mg Tien ky quy bang dong Viet Nam Tien gui de bao dam thanh toan S8c Tien gui de ma Thu tin dung (L/C) Tien gui bao dam thanh toan The KY quy bao lanh KY quy dam bao thue tai chinh Bao darn the khoan thanh toan khac Tien k9 quy bang ngoai to Tien gui de bao dam thanh toan Sec Tien gui ma Thu tin dung (L/C) Tian gui de bao dam thanh toan The KY quy bao lAnh KY quy dam bao thue tai chinh Bao dam the khoan thanh Wan khac a a 10 43 431 432 433 434 435 436 44 441 4411 4412 4413 442 4421 4422 4423 45 451 452 4521 4523 453 4531 4534 4535 4538 4539 454 455 458 459 4591 4599 46 461 462 466 4661 4662 467 469 47 471 4711 4712 473 4731 4732 474 4741 4742 475 4751 4752 476 4761 T6 chfrc tin dung phat hanh giay to co gia Menh gilt giay to co gia bang long Viet Nam Chiet khan • iAy to co gia bang long Viet Nam Pht, trei giay to co gia bang &Mg Viet Nam Menh giit giay to co gia bang ngoai to va yang Chiet khauxgiay to co gia bang ngoai to va yang Phu trei giay to c6 gia bang ngoai to va Yang Von tai tro, en/ thac du tu, cho vay Van tai tro, tit thac ,dau tu, cho vay bang Clang Viet Nam Van nhancfia cac to chirc, ca nhan nubs ngoai Von than cua Chinh phi! Van nhan cfia cac to chat, ca nhan trong nu& Von tai tro, ut thac .dau tu, cho vay bang ngoai to Von nhan cfia cite t8 chfic, ca nhan ntrck ngoai Van than dm Chinh phit Von nhan cita cac to chfrc, ca nhan trong nubs Cie khoan phai tra cho ben ngoai Cac khoan phai tra ye xay dung co ban, mua sam tai On co djnh Tien gifi he va doi thanh toan Tien gilt he va dqi thanh town Thanh toan vai khach hang ye tien kitting du tieu chuttn ltru thong oh& xir 1Y Thue va cac khoan phai net) Nha nuerc Thue gift tri gia tang phai nop Thue thu nhop doanh nghiep Thue thu nhip hoan lai phai tra Cac loaf thue khac Cac khoan piled nem !chew Chuyen tien phai tra bang dang Viet Nam Chuyen tien phai tra bang ngoai to Chinh lech mua ban no cho xir It Cac khoan chic thanh toan khic Tien thu Cu viec ban ny. Lai san bao dam ng hoac khai Mac tai san bao dam no Citc khoan chic thanh [coin Ichac Cie khoan plied tra nei 60 Thera qujr, tai sari Mira chef xer ly Cac khoan piled tra cho can b0, nhan vien to chirc tin dung Cac khoan phai tra to cac giao djch nei be he thong to chfrc tin dung Cac Ichoin phai tra cac chi nhanh Cac khoan phai tra Hai so chinh Gid tri khoan no nhan dm ngan hang thuong mai de (man It va khai thac Cac khoan phai tra }chew Cac giao djch ngoai h6i Mua ban ngoai to kinh doanh Mua ban ngoai to kinh doanh Thanh wan mua ban ngoai te kinh doanh Giao djch hoin dal (SWAP) Cam ket giao djch hoan di tien to Gia tri giao djch hoan dal tien to Giao djch IcY han (FORWARD) Cam kat giao djch IcY han tien to Gia trj giao djch Ict han tien to Giao djch tuong lai (FUTURES) Cam ket giao djch tuong lai tien to Gia tri giao dial Mang lai tien to Giao djch quyen ellen OPTIONS) Cam ket giao djch quyen chon tien to , 11 4762 Gia tri giao djch quyen chon Lien to Tieu thu yang bac, di out 478 Cac tai san Nq khfic 48 , 481 Nhan von de cep tin dung hop von 4811 Nhan von cay tin dung hop yen bang d8ng Viet Nam 4812 Nhan On de' cap tin dung hop yen bang ngoai to 482 Nhan hen ay than 4821 Nhan tien ely that bang dOng viet Nam 4822 Nhan lien ny thac bang ngoai to 483 Quy phat trien khoa hoc va cong nglic 4831 Quy phat trien khoa hoc va cong nghg 4832 pay phat then khoa hoc va cling nghg da hinh hanh tat san co djnh Quy khen thuong , phiac Iqi va thtremg Ban quan It dieu hkh 484 4841 Quy khen thucmg 4842 Quy phim 1 i 4843 Quy ph& lqi da hinh thanh tai san c6 djnh 4844 Quy thuong Ban quan 12i dieu hanh 485 Quy dv phor4 v6 trey cap mat vigc lam Thanh Man doi voi cite cong cu tai chinh phat sinh 486 4861 Thanh toan dei yeti giao djch hoan del (SWAP) 4862 Thanh toan del ven giao djch kV han (FORWARD) 4863 Thanh man doi veri giao dich Mon. lai (FUTURES) 4864 Thanh toan doi veri giao dick quyen chon (OPTIONS) 487 Cau phan ng cua Co phieu nu dai 488 Doanh thu ch& phan b6 Da phong rid ro khac 489 4891 Dv phong cho cac djch vu [hanh toan khac 4892 Du ph6ng giam gia hang tan kho , chun den va cac cam ket dua ra 4895 Dv 4896 Du phOng cu the d6i vai cac cam ket dua ra 4899 Dv phOng nii ro kith. ° Lai va phi phai tra 49 491 Lai phai tra cho tien gen , 4911 Lai phai tra cho tien gin bang deng Vigt Nam 4912 Lai phai tra cho tien gen bang ngoai to 4913 Lai phiti tra cho tien gin tiet kigm bang deng Vigt Nam 4914 Lai phai tra cho tjen gin tiet kigm bang ngoai to Lai phAi tra ve Oat hanh cac giay to c6 gi 492 4921 Lai phai tra cho cac giay to c6 gia bang d8ng Viet Nam 4922 Lai phat tra cho cac giay to c6 gia bang ngoai to Lai phai tra cho tien vay , 493 4931 Lai phai tra cho tien vay bang Ming Viet Nam 4932 Lai phai tra cho tien vay bang ngoai to Lai phai tra cho von tai trq, tit thac dau tu, cho vay 494 4941 Lai phai tra cho von tai trey, ut thac dell to bang &mg Viet Nam 4942 Lai phai tra cho von tai trq, tit thac dau tir bang ngoai to 496 Lai phai tra cho cac cong cu tai chinh phai sinh 4961 Giao djch holm doi 4962 Giao dich kV han 4963 Giao djch ttrong lai 4964 Giao djch quyen chon 497 Phi phai tra Loa 5: 14oat king hanh town Thanh toan girva cac to cherc tin dung 50 501 Thanh toan bit tru gala cac ngan hang a 12 5011 5012 502 509 51 511 5111 5112 5113 512 5121 5122 5123 513 5131 5132 5133 514 5141 5142 5143 519 5191 5192 5199 52 521 5211 5212 5213 5214 5215 522 5221 5222 5223 5224 5225 5226 5227 523 5231 5232 5233 5234 5235 524 5241 5242 5243 5244 5245 5246 5247 56 562 Thanh toan ha hit dm ngan hang chti tri Thanh Man bit tar elks ngan hang thanh vien Thu, chi hp giaa efic to chat tin dung Thanh toan kirk §iaa cac to chirc tin dung Thanh toan chuyen tien Chuyen tien nam nay dm don vj chuyen tien Chuyen tien di nam nay Chuyen tien den nam nay Chuyen tien den nam nay cher za It Chuyen tien nam truot elm don vi chu en tien Chuyen tien di nam Mr& Chuyen tien den nam trade Chuyen tien den nam truerc eh& xir 19 Thanh Man chuyen tien nam nay tni Trung tam thanh Man Thanh Man chuyen tien di nam nay Thanh Wan chuyen tien den 'tam nay Thanh toan chuyen ben den nam nay eh& milt', Thanh toan chuyen ten nam trutc tai Trung tam thanh Man Thanh Man chuyen tien di nam ha& Thanh toan chuyen tien dEn nam tithe Thanh toan chuyen tin dEn nam tradm cher xa 19 Thanh toan khac giaa the don vj tong tang ngan hang Dieu chuyen yen Thu h °. , chi he Thanh toan khac Thanh toan lien hang Thanh town lien hang nam nay trong toan h'e thong ngan hang Lien hang di dun nay Lien hang den nam nay Lien hang den nam nay da (M chieu Lien hang den nam nay doi ded chieu Lien hang den nam nay con sai lam Thanh Man lien hang nam nem trong toan he thong ngan hang Lien hang di nam tut Lien hang den nam throe , Lien hang den nam trade a ded chieu Lien hang den nam tank CIO ded chieu Lien hang den nam truerc con sai lam Chuyen tau lien hang di Om nem Chuyen tau lien hang den nam truerc Thanh toan lien hang nam nay tong tang tinh, thanh pho Lien hang di nam nay trong tong tinh, thanh 06 Lien hang den nam nay trong tang,tinh, thanh 016 Lien hang den nam nay da del chieu trong tang tinh, thanh pile Lien hang den nam nay dyi deal chieu trong tang tinh, thanh phiS Lien hang den nam nay can sai lam trong tang tinh, thanhyto Thanh toan lien hang nam tnrerc trong tang tinh, thanh ph8 Lien hang di nam try& trong tang tinh, thanh pho Lien hang den Om tank ton§ rimg tinh, thanh pho Lien hang den ram not da doi chieu trong tang tinh, thanh phi,. Lien hang den nam tnrot dqi doi chieu trong tang tinh, thanh ph6 Lien hang den nam truerc con sai lam trong tang tinh, thanh pile Chuyen tieu lien hang di nam [mom trong timg tinh, thanh pho Chuyen hen hen hang den nam tarot trong tang tinh, thanh pho Thanh man vai cat ngan hang er ntnic ngoai Thanh toan song bien 13 Thanh toan da bien Cac khoan thanh loan khac 69 Loai 6: Nguem von chit s& him Von dm to chtic tin dung 60 601 Van dieu le Van dau tu xa dun: co ban, mua s a t tais n co Binh 602 603 Thang du van co phan a *hien iu .1 609 Von khac 61 Qu - cua to chin tin dung 611 Qut du tr& be sung von dieu le 612 Qu9 dau tu phat Ulan 6121 Qu9 dau tu phat trien 6122 Qui" nghien cuu khoa hcm va dao tao 613 Qu9 du phOng tai chinh 619 Qu9 khac 63 Chenh lech ' lid hen doai, van: bac da 8 u 631 Chenh lech ' :id hoi doii 6311 Chenh lech 6', gia hoi doai danh gia lai vao then diem lap bac, cao 6312 Chenh lech tY gia h6i doai trong giai don dau tu xay dung co. ban 6313 Chenh lech 'It gia hoi doai to chuyen dei bao cao tai chinh 632 Chenh lech dinh giit lai yang bac, di quV 633 Chenh tech danh m lai tong cu tai chinh phal sinh 6331 Giao dich hoan doi 6332 Giao dich kV ban tien to 6333 Giao dich tuon• lai tien to 6334 Giao dich quyen ohm den to 6338 Con: cu •hai sinh khac 64 Chenh lech danh gia lai tai san 641 Chenh lech danh gia lai tai san 642 Chenh lech danh gil lai tai san co Binh 65 CO phieu tru dai 69 Lqi nhuon chug phan phai 691 Lqi nhuon nam nay 692 Lqi nhuan nam truck Loai 7: Thu nhap 70 Thu nha4tir hoat dOng tin dung 701 Thu Mi tian gm 702 Thu tai cho vay 03 Thu lai to din tu chirn•- khoin 04 Thu tir n:hie I vu bac lanh 05 Thu lai cho thue tai chinh 706 Thu lai to nghiep vu mua ban no 09 Thu khac to hoat dOng tin dung 71 Thu nhap phi to hoat deng dich vu 7 1 Thu to dich vu thanh roan 713 Thu to djch vu ngan guy 714 Thu tir nghiep vu tit thac va dai K 715 Thu In dich vu tu van 716 Thu M. kinh doanh va djch vu bao hiem 717 Thu *hi nthie• vu chi& khau 718 Thu It cung (mg dich vu bao quan tai san, cho thue tu ket 719 Thu khic 72 Thu nha. tU bon den: kinh doanh n • mu hoi 721 Thu ye kinh doanh ngoai to 563 i 14 Thu ve kinh doanh yang Thu tir cac Gong ell tai chinh phi sinh tien to Thu nhap tit hoat dOng kinh doanh khac Thu ye kinh dearth cluing khoin Thu tn. nghiep vu mua ban no Thu to cac tong cu tai chinh phai sinh khac Thu ye hog dOng kinh doanh Joao Thu nhap gop von, mua et) phan Thu nhap khac 722 723 74 741 742 748 749 78 79 Loai 8: Chi phi 80 801 802 803 805 809 81 811 812 813 8131 8132 8133 8139 814 815 816 819 82 821 822 823 83 831 832 833 8331 8332 84 841 842 843 848 849 85 851 8511 852 853 8531 8532 8533 8534 8539 854 8541 Chi phi heat Ong tin dung Tra lair tien giri Tra Ili tien vay Tra iat pith hanh giay to co gib. Tra lai tien thue tai chinh Chi phi khfic cho heat &Ong tin dung Chi ppf hog do, ng clich vu Chi ye dich vu thanh toan Cuerophi buu dien ye mpg vigil th8ng Chi ye ngan quy Van chayen, bac xop tien Kiem deem , pilaf' loai va Clang goi tien Bac, ve tien Chi khan Chi ve nghiep vu u ' thac va dai ly Chi ve dich vu to van i Chi phi hoa hong mai gieri Chi khac Chi phi hog dOng kinh doanh ngoai hei Chi ve kinh doanh ngoai to Chi ve kinh doanh yang Chi ye cac cong cu tai chinh phai sinh tien to Chi nop thue va the khoan phi, le phi Chi nop thud Chi nop cac khoan phi, le phi Chi phi thue thu nhap doanh nghiep Chi phi thue thu nhap doanh nghiep hien hanh Chi phi thue thu nhap doanh nghiep hail loi Chi phi hoot dOng kinh doanh khac Chi ye kinh doanh cluing khoan Chi del lien quan nghiep vu cho [hue [hi chinh Chi ye nghiep vu mua ban no: Chi ye cac cong cu tai chinh phai sinh khac Chi ye heat dOng kinh doanh khac Chi phi cho nhan vien Lucmg va phu cap Lucmg va phu cap luong Chi trang phuc gao (Itch va phuong tien Wm h8 lao dung Cac khoiri chi de clang gop theo Itrong Non bao hiem xa hei Nop bao hiem y to NOp bao hiem lao dOng Nop kinh phi cong dean Cac Ichoin chi Clang gap khac theo the do Chi fro cap Tro: cap kin!, khan 15 8542 8549 Tro cap thoi viee Chi trg cap khac . .z Chi an ca cho can bp, nhan v i en to chtic tin dung 856 857 Chi y to cho can be nhan vien to cherc tin dung 859 Chi kHz cho can b9, nhan vien to chire tin dung Chi cho hoar dOng quan 19 va cong ye 86 861 Chi ve vat lieu va gmy to in Vat lieu van phong 861 I Glay ta in 8612 vp mang tin 8613 Xang au 8614 8619 Vat lieu khac 862 Cling Se phi 863 Chi dao too, huh luyen nghiep vu Chi nghien cam Ara dim dung lchoa hgc cong nghe, sang kien, tai lien 864 865 Chi buu phi va dien thoai 866 Chi xuat ban tai lieu, tuyen truyen, quang coo tiep thi, khuyen mai 867 Chi mua tai lieu, sach bao Chi ve the host dOng doan the caa to cherc tin dung 868 869 Cac khoan chi phi quail 15f khac 8691 Dien, mite, ye sinh ca quan Hol nghi 8693 Le tan, khanh Het 8694 Chi phi cho viec kiem Loan, thanh tra, kiem tra hoar &Ong t 6 chire tin dung 8695 8696 Chi thue chuyen gia trong va ngoai nacre Chi phi phOng shay, chin ehay 8697 8699 Cac khoan chi kit Chi ve tai san 87 871 Khau hao ca ban tai san co dinh 872 Bao dubng va siva choa tai san 874 Mua sam cong cu lao d'eng 875 Chi bao hiem tai san 876 Chi thue tai sari AA Chi phi chr phong, ban toan va bao hiem [roil gen dm khach hang 882 Chi du phOng 8821 Chi du phong giam gia yang 8822 Chi du phong Ng phai thu kh6 del 8823 Chi du phong giam gia chUng khoan 8824 Chi du phong cho the dich vu thanh toan 8825 Chi du phong giam gia hang ton kho Chi du phong Main gia khoan gem vein, rlAu to mua co phial 8827 Chi du phOng ded voi cac cam ket dim ra 8829 Chi du phOng rui ro khac 883 Chi nop phi bao hiem, bao toan lien gin cua khach hang 89 Chi phi khac 891 Chi cong tic xa hen 899 Chi phi khk then the de Si chinh Loa 9 Cac Si khoin ngoai bang can dei Ice toan 90 901 9011 9012 9019 91 911 9113 Tien khong c6 gia tri ltru hanh Tien khong eó gia trj Itru hanh Tien mau Tien Itru niem Tien nghi gm, ben gia, nen hi pha heal cho xis ly Ngoai to va ehemg to co Ria trj bang ngoai to Ngoai to Ngoai to ctia khach hang gen di nude ngoai nha thu 16 9114 912 9121 9122 9123 9124 92 921 922 923 9231 9232 9233 9234 9235 9236 9237 9238 924 925 926 927 928 929 9291 9293 9299 93 931 9311 9319 932 933 934 938 939 94 941 942 943 944 945 949 95 951 952 96 961 962 97 971 9711 9712 972 98 981 Ngoai to khong dit tieu Oman Iuu hanh eh& xir 19 Chimg to co gid trj bang ngoai to Ching to co gia trj bang ngoai to dung lam mau Chimg to co gia trj bang ngoai to nhan gift h8 hoAc thu hp Chang to c6 gia trj bang ngoai to giri di nu& tholi nit thu Chung to co gia trj bang ngoai to do rank ngoai ph den dgi thanh Man Cac van ban, chUng to cam ket dim ra Cam ket bao lath vay On Cam ket bao lanh thanh toan Cac cam ket giao djch hen dodi Cam ket mua ngoai to trao ngay Cam ket ban ngoai to trao ngay Cam ket mua ngoai q co kV han Cam kat ban ngoai to co q han Cam ket giao djch hoan den tien to Cam ket giao dich quyen chgn Mua tien to Cam ket giao dich quyen chgn Ban tien to Cam ket giao dial trong lai tien to Cam ket cho vay kh8ng thy ngang Cam ket trong ng,hiep vu thu tin dung (L/C) Cam ket bao lath time hien Imp dong Cam ket bao lath du than Cam ket bao lath khac Cat cam ket Ichfic ligp dong hoan del lai suOt Hqp deng mua ban gitty to co gia Cam lc& khac Cac cam ket nhan dupe Cac cam kat bao lanh nhan to de to chirc tin dung khac Vay yen Cac bao lanh khac Bao lanh nhan to the ca quan Chfnh phi' Bao lath nhan Cu cat Gong ty bao hiem Bao lanh nhan fa cat to chat pi& to Cac van ban, chfrng to cam ket khac nhan dugc Cie bao lath khac than dugc Lai cho vay va phi phin thu chua thu dugc Lai cho vay chua thu dugc bang denig Viet Nam Lai cho vay chua thu dirge bang ngoai to Lai cho thug tai chinh chua thu dirge Lai cluing khoan chua thu dirge Lai tien gui chua thu dirge Phi phai thu chua thu dirge Tai san dung di cho thug tai chinh Tai san dung de cho thug tai chinh dang quan N tai tong ty Tai san dung de cho thug tai chinh dang giao cho khach hang thug Cac giay to co gia dm to chat tin dung that hanh Cac May to co gia mau Clic giay to co gia cUa to chirc tin dung Ng kho doi da xfr 1Y Ng hi Mn that dang trong then gian theo doi Nq goo bj ton that dang trong thai gian theo del Ng iai bj ton that dang trong theri gian theo doi Ng ton that trong hoot dOng thanh than Nghiep vu mua ban nq, tit that va dai N Nghiep vu mua ban ng 17 9811 9812 9813 9814 982 9821 9822 983 9831 9832 984 989 99 991 992 993 994 995 996 997 999 Ng goc da mua Lai dm khoin nq da mua No gee da ban Lai cfta khoan no da ban Cho vay theo hop dOng hop von Ng trong han Ng mid han Cap tin dung theo hop long nhdn ily thdc No trong Ilan No qua han Cac nghiep vu Lit that va dai 15, kW Chemg khoan km k9 Tai san ya thong to khac Kim loai quy, da out gift he TM san khac gift he Tai sari thue flow Ili sin the char, cam c6 cna khach hang Tai sib gan, met nq cher xer ly , Cac giay to. có gid dm !Mach hang dua cam co TM san nhen cda ngan hang thuang mai hodc ,nhan to viec mua lai no Tai san, giay try co gia dm to chirc tin dung the chap, cam cep Cac chUng tir do gid trj khac dang bdo quern 3. SCra doi nOi dung hach toan chi tiet tai khoan 1011 - Tien mat tai don vi nhu sau: "Hach than chi tiet: Mo. 02 tai khoan chi tiet: - Tien mat da tc.i6m dm. Tien mat thu theo tai niem phong." - 4. Saa dot tai khoan 105 - Kim loai quy, da quy nhu sau: khotin 105 - Kim loci guy, da quy Tai khoan nay dung hach toan gia tri kim loaf quy, da quy cua to clam tin dung. Hach tool) tai khoan nay phai thum hien theo cac quy dinh sau: I. T6 chat tin dung phai phan bier yang tien to va yang phi tien te. - Vang tien to (thu'Oc khoan muc tit te) la ngoai hei theo quy dinh tai diem d khoan 1 Dieu 4 Phap lenh Ngoai hai so 28/2005/PL-UBTVQH1 I nsay 13/12/2005, hoac yang tieu chuan quem te (la yang khOi;vang thoi, yang mieng, yang la có dau kiem dinh chat lugng va trong ltryng, c6 mac hie'u caa nha san xuat yang quoc te hoac caa nha san xuat yang trong nuck duce quec to tong nhan). ,Vang tien ducx coi nhu met loai ngoai va la tai san s du tni thanh toan (vac te. - Yang phi tien to (thuOc khoan muc phi tien to 11 yang duct mua vOi muc dich gia tong, the tac lam do trang sac. Yang phi tien to duce coi nhu met loai vat tu, hang hoa th6ng thuemg. 2. Ke toan chi tier, ke toan tong hap del yeti tai khoan yang tien te Mang tu nhu ke toan tar khoan ngoai te. Nghiep vu mua ban va phai sinh yang tien te, 18 Ica loan sir dung can tai khoan mua ban va phai sinh ngoai te yang nhu mat loai ngoai te). hach toan (coi 3. Ke toan dai yeti tai khoan yang phi tien te theo gia gac, cu the: 7 Gia tri yang phi tien te khi nhap kho, xuat kho deu tinh theo gia mua thuc te. Truemg hop yang phi tien to nhap kho co nhieu gia mua khan nhau thi khi xuat kho, gia tri yang phi tien te xuat kho duce hach Man theo gia mua binh quan dm so yang phi den te ton kho. - Hai veyi cac to Marc tin dung co dieu kien to chirc hach toan theo va bao quan so yang phi den te ton kho theo gia mua khan nhau, ke toan c6 the ap dung phuong phap hach toan gia tri yang phi tien te' xuat kho theo &mg gia mua thuc te cila so yang phi 'lien te do. - Hoat dOng tieu thu yang phi tien te sir dung tai khoan 478 - Ti8u thy yang bac, da quy. ,4. Trong Ice toan chi tiat va yang, cac to chirc tin dung hach toan ca. gia tri va khoi lucmg hien vat nhap, xuat, ton kho. Khi len Bao cao ke toan, gia tri yang &rot quy doi ra &mg Viet Nam theo tY gia quy dinh. Tai khoan 105 - Kim loai quy, da quy c6 cac tai khoan cap III sau: 1051 - Vang tai don vi 1052 - Vang tai don vi hach toan bao so 1053 - yang dang mang di gia Ming, the Mc 1054 - Kim loai quy, da quy dang van chuy'en 1058 - Kim loai quy, di quy khan. Tai khoan 1051 - Vang tgi den vi Tai khoin nay dung hach toan gia tri yang dm to chirc tin dung. Ben Na ghi: - Gia tri yang nhap kho. Ben CO ghi: - Gia tri yang xuat kho. So dir No: - Phan anh gia tri yang ton kho tai don vi. Hach town chi filet: - Mo tai khoan chi titt theo yang tien te va yang phi lien te. Tai khotin 1052 - Yang tot clan of hach toan btio so Tai khoan nay dung theo dell gia tri yang tai quy mia cac don vi hach toan bao so (khong lap bang can del ke toan rieng). Ben Na ghi: - Gia tri yang ti8p quy cho cac don vi hach toan bao se. - Gia tri yang don vi hach boon bao so thu vao. 19 - Gia tri yang don vi hach toan bao so chuydn cho don vi chit quan. Ben CO ghi: vo - Gia tri yang don vi hach toan bao so chi ra. - Gia tri yang hien dang con din qui tai don vi hach loan bao so. SO du Ng: Hach town chi tiet: - Mo tai khoan chi tt et theo tang don vi hach toan bao so. Tai khoitn 1053 - Vang dang mang di gia ming, chi tac Tai khoan nay clUng de theo doi gia tri yang xuat kho mang di gia tong the tac cila to chirc tin dung. - Cid tri yang xuat kho mang di gia thing the tac. Ben Na ghi: Ben CO ghi: So du: Ng: - Gia trt yang mang di gia ding the tac da nhap tai kho. - Phan anh gia td yang dang mang di gia tong, the tac. Hach Wan chi fiat: - MO 01 tai khoan chi tiet. Tcii khotin 1054 - Kim loaf qui, del qui clang van chuyin Tai khoan nay dUng de hach toan gia tri kim loaf quy, da quy xuat qui don vi chuyen cho cat don vi khan dang tren duang van chuyen. Truang hop giao nhan Ulric tiep Ichong hach toan vao tai khoan nay. - Gia tri kim Ioai quy, da quy xuat qui chuyen Ben Ng: ghi: den the don vi nhan. Ben CO ghi: - Gia tri kim Ioai qui, da qui/ da chuyen den cho don vi ,nlian (can dr vao Bien ban giao nhan hoac glair bao de hach than). SO du: Ng: - Gia tri kim loci qui, di quy chuyen cho cac don vi dang van chuyen. Hach town chi tiet: - Mo tai khoan chi tier theo tang don vi nhan kim loaf qui, di qu9 chuyen den. Tai khoein 1058 - Kim loci quy, del qui kink Tai khoan nay dung de hach toan gia tri kim Ioai qu9, de quy cua to chlic tin dung. IV8i dung hach toan tren tai khoan nay piing not dung hach toan tren tai khoan 1051 - Yang tai don vi. 20
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