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
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1041
1043
1049
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1058
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1111
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1116
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135
1351
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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
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2111
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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
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2532
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2541
2542
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2551
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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
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2712
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2722
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2732
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2752
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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
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3024
3029
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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
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344
345
346
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3462
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3629
366
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3662
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3699
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379
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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
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3964
397
Loai 4: Cac khoan phai
40
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402
403
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404
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4049
41
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412
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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.
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